pervasive

This topic has 1 reply, 2 voices, and was last updated 7 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
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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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