Sir
Of the enhancing qualitative characteristics
1.
Classifying, characterizing and presenting information clearly and concisely is a feature of understandability right?
And then
2.
The ability to identify and understand similarities in, and differences among, items is also a characteristic of understandability as well right?
Ask the Tutor ACCA FA
Enhancing qualitative characteristics
1 is a feature of understandability.
2 (as you are worded it) refers more to the person using the information (their 'ability') rather than to the information itself.
(Are you really intending to sit the exam for four papers? You are asking questions on FA, FR, PM and FM :-) )
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