Home For AAT student members AQ 2016 Advanced Diploma in Accounting Final Accounts Preparation
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Qualitative Characteristics

Hi,

I'm due to take my Final Accounts Preparation exam on Thursday and am struggling with how to remember the Qualitative Characteristics and usually have to guess my way through these questions on the Mocks..
Any tips how to remember each of these...

Relevance
Faithful Representation
Comparability
Verifiability
Timeliness
Understandability

I thought they would be quite logical but never seem to get the questions right!

Many Thanks
Sarah
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