A simple moving average (SMA), is calculated by taking the arithmetic mean of a given set of values over a specified period. A set of numbers, or prices of stocks, are added together and then divided by the number of prices in the set. The formula for calculating the simple moving average of a security is as follows:

=1+2+...+where:=Averageinperiod=NumberoftimeperiodsSMA=nA1+A2+...+Anwhere:A=Averageinperiodnn=Numberoftimeperiods 1.analyse the financial accounting framework behind Interest, dividends, losses and gains

2.conceptualize the Initial recognition of any financial asset

3.what is the implication of the amortized cost in financial for financial assets?

4.describe the gains and losses in the financial assets as the fair value treatment in the financial statements

5. introduce lease to financial parameters in finance assets

6.give the various phasesof the Guaranteed residual value

7.what role does the Unguaranteed residual value play in ensuring lessor parties are related

8. as for the aggregate present value, discuss the Interest rate implicit in the lease

9.what contract engagement make the Finance (Or Capital) Lease the backbone for the irrevocable phenomenon?

10.discuss the financial Disclosure requirements for finance lease As per IAS 17