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pervasive

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.

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May 11, 2019 at 11:42 am #515595
jihun lee
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Hi Kim,
Usually in the examining guidance ACCA i notice that some candidates do not explain why it is pervasive or not.
Even when it is not pervasive, do we still need to explain why it is not pervasive ?
May 11, 2019 at 12:15 pm #515598
Kim Smith
Keymaster
- Topics: 130
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I think only a mention is needed – it doesn’t call for detailed explanation. For example:
“As only provisions are understated and profit overstated the misstatement is not pervasive.”
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