By completing this module you will be able to:
- distinguish between the different types of lease and for both lessor and lessee, account for the types of lease and provide appropriate disclosures in accordance with IAS 17
- account for inventories, short-term contracts and construction contracts
- apply the correct recognition criteria and measurement bases to provisions and contingencies
- calculate earnings per share under a variety of circumstances and describe its uses, limitations and disclosure
- disclose financial instruments in company financials.