By using the regulatory discussions and relevant international accounting standards (IASs) which are taught in the module APC311, you are required to provide a critical evaluation of the following areas of financial reporting.

i. Accounting for Foreign Currency Translation ii. Accounting for Leases iii. Accounting for Earnings Per Share

Your assignment should aim to provide readers with comprehensive knowledge and critical reviews of these areas covering, for example:

 A knowledge of different accounting treatments in individual accounting standards   A knowledge of implications of different accounting treatments on usefulness of financial statements   Your own understandings of, comments on, arguments and contributions to the topic, such as key qualitative characteristics, true and fair view/fair presentation, creative accounting, etc..   Any other important issues which you think should be addressed Further details: This assignment contributes 100% to the final assessment mark for this course.

Please note that the University policy on cheating collusion and plagiarism will be applied to this piece of work. Marking Guide: Marks will be awarded with respect to the following assessment criteria