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The aim of this work is to give a pedagogical derivation of polarizationobservables for the annihilation reaction $e^+ + e^- \to N+ \bar N$. Thereaction mechanism is one photon + two photon exchange, the last is describedby axial parametrization. After deriving the general expressions for the crosssection of a binary process, the matrix element is written in terms of threecomplex amplitudes. The method to derive polarization observables is detailedand all expressions are given in terms of generalized form factors. Thestrategy for determining physical form factors in annihilation reactions inpresence of two photon exchange is suggested, on the basis of model independentproperties of the relevant observables.

Polarization effects for the reaction $e^++e^-\to \bar p+p $ in presence of two--photon exchange - Lecture Notes