dear your question is very general. all expemptions are dependent on policies of each institution. but in general you have some exemptions for ICAEW, MBA, BBA and some other

hi
please go through this article on readyratios.com . it is worth reading and also give details regarding calculations.
formula is as follows
Cash Flow Coverage Ratio = Operating Cash Flows / Total Debt

http://www.readyratios.com/reference/cashflow/cash_flow_coverage_ratio.html

The cash flow coverage ratio is an indicator of the ability of a company to pay interest and principal amounts when they become due. This ratio tells the number of times the financial obligations of a company are covered by its earnings. A ratio equal to one or more than one means that the company is in good financial health and it can meet its financial obligations through the cash generated by operating activities. A ratio of less than one is an indicator of bankruptcy/reference/analysis/bankruptcy.html of the company within two years if it fails to improve its financial position.

Process costing is a costing method used when it is not possible to identify separate units of production, or jobs, usually because of the continuous nature of the production processes involved. Process costing traces and accumulates direct cost, and allocates indirect cost incurred during a manufacturing process. example are
Paint manufacturers

Sugar manufacturers

Annualized rate is a rate of return for a given period that is less than 1 year, but it is computed as if the rate were for a full year.please check out below link for understanding whole process of calculation.
http://www.readyratios.com/reference/analysis/annualized_rate.html

what is diluted EPS? does every company have diluted eps?

The IASB agreed that a lessee or lessor will be required to assess whether the lease contract contains embedded derivatives, which would need to be accounted for in accordance with IAS 39 „Financial instruments: Recognition and measurement‟.

you also asked that why financial instruments are comming every where, it is a long discussion. i think IASB dont know the ground realities that going from average to good is not much difficult, but going for perfectionism is impossible. IASB want to get perfect financial presentation, which is impossible, no mater how hard board is trying there will be loopholes which can be exploited. lets see who wins, but definatly students are loosing now

What is Free Cash Flow?

What is difference between Current Ratio, Quick Ration and Acid Test Ratio? Are they same?

an entity should recognise a liability when it has incurred an obligation to pay that liability. In the context of non-cash distributions, the point at which an obligation arises is the point at which the dividend is appropriately authorised (and is no longer at the discretion of the entity), which will vary according to the legal requirements in particular jurisdictions.
dont know which IFRS covers it