2 Different sets of IFRS Qualitative Characteristics??

I just noticed in Reading 43 (pg 679) they give a set of qualitative characteristics related to the useful of information which are: Relevance Predictive value Faithful representation Neutrality Verifiabilty. I’m very confused since up until today I always assumed the qualitative characteristics were from reading 31 (pg 108-110) which are: Understandibility Relevance Reliability Comparability Could someone please explain what the difference between these 2 are. Getting confused and not quite sure what the difference is. I had trained myself to memorize URRC and associate with qualitative characteristics. But now i’m confused/concerned with this second set. Please advise.

always confused me as well. Go with pg 110 I think as the LOS for that chapter mentions the characteristics etc of the financial statements, whereas the LOS for Reading 43 doesn’t?

Yeah I don’t think you can go wrong with URRC. I’m having trouble memorizing all the characteristics under Reliability though!

Well, URRC would be wrong if asked a question from Reading 43. Does anyone understand how these 2 sets are different and when / what indicator to look for in a question to know when to use URRC (reading 31) vs. Reading 43 set?