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Favourable/Adverse

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Favourable/Adverse

  • This topic has 1 reply, 2 voices, and was last updated 2 weeks ago by LMR1006.
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    Posts
  • September 9, 2025 at 10:01 am #719928
    tules
    Participant
    • Topics: 12
    • Replies: 16
    • ☆

    When calculating variances via the spreadsheet on section C, we may often end up with negative numbers. Would it be acceptable to include a note saying “Negative numbers indicate adverse variances” or is it necessary to explicitly write “adv/fav” next to the variance to avoid being penalized?

    September 13, 2025 at 10:50 pm #719974
    LMR1006
    Keymaster
    • Topics: 4
    • Replies: 1577
    • ☆☆☆☆☆

    Apologies for the delay
    Putting a comment is acceptable
    BUT we prefer Fav or Adv

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