Lee Miller Research Paper Example | Topics and Well Written Essays - 500 words

Lee Miller - Research Paper Example In 1929 she looked out Man Ray in Paris and transformed into his understudy, mate and dream. She furthermore included in Jean Cocteaus focal point film â€Å"The Blood of a Poet† (Haworth 15). Lee Miller as a craftsman was the dream of Man Ray just as his understudy and soon his accomplice. She picked up from outstanding amongst other front line photographic craftsmen, acing lighting, printing and the system of solarization - a strategy for pivoting features into blacks - they stumbled into together. She made a portrayal toward oneself named lee plant administrator standard lee plant administrator and helped Paris Vogue as both model and picture taker. She made portrayals and ridiculing drawings, caught astounding street scenes, rich close reflections and pictures like Blasting Hand which typify the convulsive heavenliness addressed by the coordinator of Surrealism, Andrã © Breton. She moreover made without a doubt the most radical photographs of the stripped of the Surrealist age - nudes which have been delineated as changing the female center into a phallus (Conekin 57). Lee Miller made a trip to London in 1939 to live with Roland Penrose. She arranged her Surrealist eye on the confusion of Blitzed London for her first book, Horrid Glory (1940). She started working for British Vogue in 1940 and transformed into the magazines work-horse and most beneficial benefactor. Factory administrator accepted such a photographic work for the magazine, regardless of whether narrative, picture or plan. She began piece trademark articles in 1944 with a profile of the American radio TV star Ed Murrow. The Life photographic craftsman David E. Scherman transformed into her mentor in photojournalism, her darling and buddy. In a little while she was heading out to France as an approve war columnist for Vogue. The magazine circulated Millers singing dispatches on field recuperating offices in Normandy, the Liberation of Paris, the engaging around the German-had bastion in St Malo, the

Anthem Essay Topics - Choose The Right One

Anthem Essay Topics - Choose The Right OneAnthem essay topics vary according to the topic of your essay. The most common topic is regarding the current political issues and of course, the right of the people to express their opinion, which has brought the country and the world closer together as never before. However, another commonly seen topic includes economic issues and this form of the essay are very popular these days.There are several techniques that you can apply when writing an anthem essay. Some of the techniques are long winded and boring, while others are simple and straightforward. It all depends on what sort of person you are, what you're able to take in and what you want to make a statement about.Common anthem essay topics will deal with one of two things. One, it could be about the subject or the topic of your article. The second most common topic is the author's personal life and experiences, most often times involving personal issues such as divorce, addiction, busi ness and even school life.When choosing essay topics, make sure that you consider what your readers would find interesting. You should always consider what your audience would feel most comfortable with. Also, you may choose a topic that is most controversial or even controversial.Don't worry too much about the length of the essay, just write about a certain topic. Remember, it is called an anthem essay for a reason. You can use a lot of different techniques to add interest to your topic.For example, instead of focusing on your favorite sports team, write about your personal views on what you believe to be the true meaning of the game. This will create a deeper discussion that will lead up to a discussion on the meaning of sports in general. Consider a book written by yourself.What if you're a singer and you want to use song lyrics to provide a different angle for your article? Go ahead and utilize your own artistic abilities to make a point. This will give you a sense of profession alism that you need to portray to your audience.You should always answer the right questions and present yourself professionally. While there is no definite right or wrong answer, you should be honest and keep your audience in mind when writing.

Squeakers Mate Essay Example For Students

Squeakers Mate Essay Having perused the two stories squeakers mate by Barbara Baynton and the drovers spouse by Henry Lawson I favored the drovers wife and in this bit of composing I will clarify why. Both of these accounts are short stories and are set in the out back in Australia in the mid twentieth century. One thing which could have made an alternate to the manner in which every story was composed was that a drovers spouse was composed by a male while squeakers mate was composed by a female. These accounts considered the issues ladies had around there and time. We will compose a custom exposition on Squeakers Mate explicitly for you for just $16.38 $13.9/page Request now I favored the plot of squeakers mate since I felt it gave out a more grounded message of how ladies were dealt with. It indicated feeling and made me feels engaged with that feeling. I felt progressively upset for the ladies in this story as she had accomplished such a great deal for this man and he had done nothing consequently. She had gone from being in finished force and to having nothing. This was a pivot as the man relied upon her to thoroughly take care of him as he was extremely languid and after the mishap she was totally subject to him for nourishment and water. The man totally surrender her on severaly events. I felt the story streamed better and I could comprehend what was going on without returning and read it again to comprehend. It gave a colossal effect on me to how defenseless she became and that her mate couldn't have cared less for her appropriately, she was being gotten through torment. It went however limits of control and she was left powerless, though she used to be in finished control. This would have been hard for her since her character is exceptionally sorted out and she gets a kick out of the chance to complete everything on schedule and appropriately so to not have command over even the littlest things would have been hard for her. I however the drovers spouse as not as amazing as the message was not as solid and didnt greatly affect me enthusiastic for the ladies. I didn't have as much compassion toward the characters as it was not composed also, the story didn't stream too so I now and again got befuddled while understanding it and needed to return once more. In the drovers spouse she had kids to help her in her concerns. The fundamental characters in squeakers mate were the man and the ladies (mates) and the subsequent ladies. The ladies additionally had a canine, which was her partner. The man was exceptionally uninformed, lethargic and inept. He didn't appear to truly think about his mate has when the tree fell on her he didn't help she offended her and he couldn't have cared less for her appropriately a short time later either. All the work, which the ladies generally did, was left fixed in light of the fact that the man would not accomplish all the work. The lady in this story is exceptionally composed, likes to take care of business, mindful, and has a great deal of tolerance. She has patients with her self as well as with her mate and appears to endure a ton of distress. These two don't have a generally excellent working or individual relationship together I think the ladies is the just one accomplishing the work in the relationship. The womens hound is submissive he is her solitary buddy they have a generally excellent relationship and despite the fact that he is a pooch it appears as though he gets her and what she is feeling. The canine is defensive of her for instance when the other lady in the story attempts to arrive at the water her assaults the ladies to ensure her.in this story none of the names of the charcters are referenced I think this is to give the impact that they are captives of marriage since slaves are never named or it is simply to make the charcters second, nothing individuals or to cause it a less close to home story so we to can change the circumstance to accommodate our own maybe.by not naming them you are strengthening their humble job. .u959d3b26a4a6b9c66fb4ec041fdf662c , .u959d3b26a4a6b9c66fb4ec041fdf662c .postImageUrl , .u959d3b26a4a6b9c66fb4ec041fdf662c .focused content zone { min-tallness: 80px; position: relative; } .u959d3b26a4a6b9c66fb4ec041fdf662c , .u959d3b26a4a6b9c66fb4ec041fdf662c:hover , .u959d3b26a4a6b9c66fb4ec041fdf662c:visited , .u959d3b26a4a6b9c66fb4ec041fdf662c:active { border:0!important; } .u959d3b26a4a6b9c66fb4ec041fdf662c .clearfix:after { content: ; show: table; clear: both; } .u959d3b26a4a6b9c66fb4ec041fdf662c { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; murkiness: 1; change: haziness 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .u959d3b26a4a6b9c66fb4ec041fdf662c:active , .u959d3b26a4a6b9c66fb4ec041fdf662c:hover { darkness: 1; progress: obscurity 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .u959d3b26a4a6b9c66fb4ec041fdf662c .focused content region { width: 100%; position: relativ e; } .u959d3b26a4a6b9c66fb4ec041fdf662c .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content design: underline; } .u959d3b26a4a6b9c66fb4ec041fdf662c .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u959d3b26a4a6b9c66fb4ec041fdf662c .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-stature: 26px; moz-fringe range: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u959d3b26a4a6b9c66fb4ec041fdf662c:hover .ctaButton { foundation shading: #34495E!important; } .u959d3b 26a4a6b9c66fb4ec041fdf662c .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .u959d3b26a4a6b9c66fb4ec041fdf662c-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u959d3b26a4a6b9c66fb4ec041fdf662c:after { content: ; show: square; clear: both; } READ: The last scene 'Of Mice and Men' EssayI feel the ladies in the a drovers spouse doesn't have as decent a character and I feel for different ladies more. I think her circumstance isn't exactly so awful and that I have greater pity for different ladies. The two of them become subject to their man yet positively squeakers mate is to the more extreme. Having investigated these issues I despite everything feel squeakers mate was the better story. In the two stories the creator takes a gander at the womens place in the general public, the hard and diverse way of life they have in the Australian out back. There is an absence of instruction and marriage circumstances were not excellent. I accept that took care of these circumstances better it utilized more feelings and more grounded sentiments of the granulating neediness of squeakers mate. Generally speaking I believe that squeakers mate utilizes better language and direct discourse to show the characters sentiments viably, it utilizes casual language. This implied I could comprehend the air and setting better giving me a more clear thought of the characters and sentiments so I could comprehend the story better. As I have said the primary motivation behind why I thought squeakers mate was the better story was on the grounds that I felt for the ladies more. The story utilized feeling greatly improved by utilizing extraordinary conditions.

About Biblical Worldview - Free Essay Example

Sample details Pages: 4 Words: 1296 Downloads: 3 Date added: 2019/06/24 Category Religion Essay Level High school Tags: Biblical Worldview Essay Did you like this example? Introduction How was the world created? What is life? Is God real? How can you prove that God is real? These are lingering questions that have been around for ages. As a Christian, it is essential to lead a life that is reflective of your Christian beliefs. In the workplace today it is difficult to judge the level of Christianity you can push into your work without fear of punishment of judgment. Don’t waste time! Our writers will create an original "About Biblical Worldview" essay for you Create order As a teacher, it is important that one models the correct Christian lifestyle for your students to follow. While also being open to other opinions that your students may have about Christianity without forcing your viewpoint onto your students. Biblical Worldview Worldview refers to a comprehensive conception or apprehension of the world especially from a specific standpoint (Webster, 2018). As a Christian, the worldview I should reflect is one that relates to and imitates the life of God. Colossians 3: 11-14 states, Where there is neither Greek nor Jew, circumcision nor uncircumcision, Barbarian, Scythian, bond nor free: but Christ is all and in all. Put on, therefore, as the elect of God, holy and beloved, bowels of mercies, kindness, humbleness of mind, meekness, longsuffering; forbearing one another, and forgiving one another, if any man has a quarrel against any: even as Christ forgave you, so also do ye. And above all these things put on charity, which is the bond of perfectness (Colossians 3:11-14, King James Version). The worldview in recent years has been changing with the times and openness to differential views becoming more prevalent. In recent years it has been more common to see that Christians are asked to be more open-minded in their views and beliefs to accept lifestyles that previous viewpoints would not have accepted. News and social media in recent years have been a primary source of information for students and adults to look for information and opinions to back up their viewpoints. The President can make an announcement on the news and within minutes his words can be changed and interpreted in a thousand different ways. With the news being able to change and alter the true message you have a wider viewpoint of people. Individuals will read one piece of news and believe that and not be open to new knowledge from other sources. In todays world, more than ever before viewpoints are changing and diverging away from one another. If someone doesnt fully agree with a major viewpoint they will create their own and put a name on it. This is much like how we came to have so many different denominations in Christianity today. It is imperative that we aim to teach our students about how to love Jesus without engaging in all the various viewpoints of the world, which can lead them down a negative pathway. Christian philosophy of Education Christian philosophy of education refers to the values and morals we believe, as a Christian should be incorporated into the learning environment (Knight, 2006). As a Christian, it is essential that we look to the Bible for guidance on how to teach our children in a way that is conducive to the Christian lifestyle. When you implement a Christian philosophy in your classroom you are relying on God for the basis of the learning that is taking place in the classroom. Your education and teaching style revolves and focuses around God and his teachings and how you can place a biblical aspect into all of your teachings. When a teacher has and functions correctly using a Christian philosophy of education you can see students in the classroom being able to find and relate all areas of study back to God and the Christian aspect of how all of those areas focus under God. All Scripture is inspired by God and is useful for teaching, for correction, for reproof, for training in righteousness, so t hat the man of God may be adequate, equipped for every good work. (II Timothy 3:16-17). Dayspring Christian academy describes that the when using a Christian philosophy of education the goal for your students should be to have a biblical worldview (). Being a light and a positive role model in someones life is essential to ensure they are seeing what a Christian lifestyle looks like. Some students may not be exposed to Christianity in their home or community. This means that you are the only person they have to be a light and the walking bible for them to view. The purpose and meaning of implementing a Christian philosophy inside the school setting are to not only prepare students for their future on earth but also prepare them for their future in heaven. Christian education described by DSouza is a growing realization that is held together by a spiritual foundation (DSouza, 2000). Implications for Educational Practice Finding a successful way to combine our desire for God and the educational system can be difficult. This is a concept that Christian teachers find it difficult to master. Being that freedom of speech is a law that governs our nation, educators should have equal opportunity to express their faith and opinions about Christ to others. It should be a foundation of our curriculum to implement the teachings of Christ into our curriculum. Christ teachings are building blocks and can be related to various subjects. Allowing students to relate their education and knowledge to Christ opens up their minds to think beyond the basic textbook education. Some strategies that I find useful in being a special education teacher are modeling. Modeling is something that is commonly used in the educational field, but predominately in the special education classroom. The bible also speaks of the modeling God provides to his people of how they should live their lives. Modeling an appropriate and Christian lifestyle is essential to teach my population of students the correct way to act. Some students dont have equal access to the Bible or a Christian lifestyle. This is why it is essential to teach through modeling to our students. Often times they will not listen to what we say, but they are always watching us. Kids are sponges and they absorb everything so it is imperative that you provide your students with a good role model for them to follow in their daily lives. Another way that I implement the Christian philosophy is to teach the fruits of the spirit such as love, gentleness, and long-suffering to name a few. We implement these teachings into our daily teachings of social skills. My students are taught to treat others how they expect to be treated. I also implement the Christian philosophy in my classroom by always showing that I care for my students in every aspect. This may mean lending them an ear when they are having a bad day, or letting them have a pass when they need a break or are overwhelmed. It is the little things that mean the most to our children and we should care for them and show them that we care. Conclusion In the world we live in it is impossible to have everyone in the same frame of mind and on the same page. That is why it is so important that we provide our students with a good Christian role model while they are at school. If we can provide our students with a small seed of interest in Christianity we will be amazed by what they will grow to be. References Worldview. (n.d.). Retrieved November 30, 2018, from https://www.merriamwebster.com/dictionary/worldview Knight, G. R. (2006). Philosophy and education: An introduction in Christian perspective. Andrews University Press DSOUZA, M. (2000). The Christian Philosophy of Education and Christian Religious Education.The Journal of Educational Thought (JET) / Revue De La Pensee ?†°ducative, 34(1), 11-28.Retrieved from https://www.jstor.org/stable/23767139

Similarities Between Things Fall Apart” by Achebe and The...

Essay-â€Å"Things Fall Apart† The breakdown of African society has been steadily increasing through the last century and still continues to fall apart today as western civilization looks to extend it’s way of life. There is striking similarities between the book â€Å"Things Fall Apart† written by Chinua Achebe and the poem â€Å"The Second Coming† written by William Butler Yeats, that is concerning the demise in some respect of the African culture. The two pieces of literature shows from the African peoples point of view of the disintegration of their culture and beliefs, with the assimilation of Christianity and their belief in a singular god. What leads us to question why so many African tribes would turn away form their culture and the way of†¦show more content†¦As time goes on the ideology of the Umofia clan changes to the point where it can no longer go back to the way they used to know which is in line with the poem that â€Å"Surely some revelation is at hand; Surely the s econd coming is at hand.† This also helps to associate the destruction of their way of life, and the changes that have occurred among them, as been one that is not totally accepted by everyone in Umofia. The village however is not totally against the Christians arrival as they have bring education for the people, hospitals, and a market that helps to increase the flow of money into the clan itself which also causes some to abandon their traditional African way of life. I feel that the poem and the novel help to capture the way some will feel among the new kinship between the traditional African society and the introduction of the â€Å"white men†. Some will embrace this change as they see benefit in the new relationship with education, health care, and profits. However some will not embrace the change among the tribe, as they see how this new friendship is causing destruction of their culture and way of life. This continuing struggle is still being waged among many Afri can tribes today. To me these pieces of literature help capture the ongoing

The Fifth Child by Doris Lessing Essay - 1618 Words

The Fifth Child by Doris Lessing The character of Ben Lovatt in Doris Lessings The Fifth Child is one that is very powerful, and also extremely interesting. He is violent, and unbelievably strong, yet he would not be able to fend for himself in the big, bad World. Doris Lessings use of a very effective mixture of characterisation, symbolism and language use result in a very intriguing and fascinating novel. At the start of the novel, the reader is lulled into a sense of happiness and perfection in the lives of Harriet and David. The description of the house that they buy gives the impression that they have lots of positive plans for the future. When the house is being described, there†¦show more content†¦She is in constant pain, and unable to do anything at all. The pain even becomes so unbearable that she has to take steroids to mitigate the pain. The baby inside of her is often referred to as the enemy and also a fearful strength. This negative language gives the reader the impression that things are not right, with the pregnancy, and the baby inside of Harriet. Harriet has a really hard time of things whilst carrying Ben inside of her. She is constantly in pain, and thus resulting in her being extremely snappy towards others. This gives the impression that things are on the decline. The fifth child causes David and Harriet to drift further apart. It becomes so extreme that they are sleeping in different rooms. This is a really big sign that the relationship between Harriet and David is waning. This is a big thing because they were a very happy couple before there was any presence of Ben, whether it was inside of Harriet or after he was born. At night, David heard her moan, or whimper, but now he did not offer comfort, for it seems that she did not find his arms around her any help This shows how badly things had become between David and Harriet. Harriets relationship with her children deteriorates, and things become really severe. It goes to the point where she has to secretly visit her children in their beds soShow MoreRelatedThe Fifth Child By Doris Lessing2001 Words   |  9 Pagescan a society both create and deny a monster? In 1989, Doris Lessing published The Fifth Child, a book about a couple who take on way more than they can handle with debt, a large family and an ideal life that they think will make them happy; but in the end, destroys everything. Traditionally, we think of monsters as having evil intent to harm or ugly appearances, but the older we get, the less obvious monsters become. Through her story, Lessing make us reflect deeply on how monsters function in theRead MoreThe Fifth Child by Doris Lessing644 Words   |  3 PagesThe Fifth Child is the masterpiece of Nobel Prize winner Doris Lessing. Lessing herself described it as a horror story, but we can also put it into the genre of social –psy chological novels. She declared: I hated writing it. It was sweating blood. I was very glad when it was done. It was an upsetting thing to write - obviously, it goes very deep into me somewhere. It is a brilliant novel which deals not just with the social aspect of family life in England at the end of 19th century but withRead MoreWomens Writing and Writing about Women: Doris Lessings The Golden Notebook1968 Words   |  8 PagesDoris Lessing is definitely one of the most instrumental women writers in the 20th century. In the year 1962, her chef-doeuvre The Golden Notebook was published. It is regarded as the companion volume of Simone de Beauvoir’s The Second Sex. The novel soon becomes popular among the feminists because of its realistic description about women’s independence, consciousness and their living condition. This paper has been written with the aim to interpret The Golden Notebook from feminist perspective.Read More Doris Lessings The Fifth Child Essay ex ample3094 Words   |  13 PagesIn her novel The Fifth Child, published in 1988, Doris Lessing examines how one couple’s search for happiness has tragic implications. In this case, the couple, David and Harriet, and the family are slowly destroyed by the presence of the fifth child, Ben, who is unattractive, shows no emotions or attachments to other people, and is destructive. The other children in the family seem to be able to cope on a normal, socially acceptable level, but Ben never seems to be able to grasp acceptable behavior

New Lease Standard IFRS 16-Free-Samples-Myassignmenthelp.com

Question: In 2016, the IASB introduced the new accounting standard IFRS16 Leases (effective from 1/2019 with early adoption permitted) which requires what were previously classified as finance and operating leases to be classified and included on the lessees balance sheet. What is the rationale behind this decision? Provide your reason with references. What are the implications that would have for the lessee and the lessor? (Note: you are expected to specify (with references) which types of companies are likely to be affected and how they are affected?) Answer: Introduction A new standard for lease accounting has been developed by IASB named as IFRS 16 Leases. It provides guidelines for lease accounting and state that the data reported must show the accurate information about the lease transactions. The standard will come into effect from January 1, 2019 and once applicable it will replace the old standard IAS 17 (Iasplus.com. 2018). The reports contains detailed information about IFRS 16, its implications on lessor and lessee and the reasons behind introducing it. In the later part, it also discussed about the companies which are likely to be affected by this. IFRS 16 Leases IASB published a new standard for lease reporting in January 2016, which will be in effect from January 2019. It was introduced by IASB as part of joint project with FASB. It deals with the new principles for disclosure and measurement of leases. A single lessee model was established which requires a lessee to take into account all the liabilities and assets for the leases that have a term period of more than 1 year (Deloitte UK. 2018). Under IFRS 16, lease is defined as a contract in which customer (lessee) get a right to use an asset for a specified period of time in exchange of some consideration (accaglobal.com. 2018). The introduction of new standard will definitely impact several industries and also the accounting requirements of lessee and lessor. The sectors which mainly get affected are retail, telecommunications, banking, metal and mining, insurance and oil and gas entities. However, entities that has applied for IFRS 15 Revenue from Contracts with Customers can apply IFRS 16 in its lease accounting before its effective date. The main motive of bringing this was to enhance the reporting of leases by eliminating their classification as financial and operating lease. This elimination will enable the lessees to show all the leases on its balance sheet so that true and fair picture can be represented (Ifrs.org. 2016). Rationale behind the standard The main reason behind introducing IFRS 16 was to amend the approach stated under IAS 17, related to the classification of leases. IAS 17 was focused on distinguishing between the two types of leases. Under it, the lease that transfers all the risk and reward of asset ownership is termed as financial lease and apart from this all other leases are known as operating leases. However, the classification set out in IAS 17 was subjective which provides a clear benefit to the people who prepare financial statements of lessee. They can argue about the fact that leases should be presented as operating in order to avoid the presentation of leased assets and liabilities on the balance sheet (accaglobal.com. 2018). It was for this reason that IASB brings new lease standard IFRS 16. Also according to the IASB Chairman, the former lease standard does not reflect the economic reality. As per him, more than 85% leases are recognized as operating and are not shown on the balance sheet. As a result of which, they contribute in creating real liabilities which may prove to be difficult for the major sectors like retail industry to cope up with the situation of financial crisis. In addition to this, under IAS 17, companies were allowed to be discrete about their operating leases. This led to the false and unfair representation of companys financial position and performance. As a result, investors find it difficult to measure and compare the economic condition of different entities due to the faulty and unreliable data provided by the balance sheet. In a nutshell, former standard does not reflect economic reality which led to the introduction of IFRS 16 (Ifrs.org. 2016). Implications Lessor The impact on the lessors will be minor as the requirement for them will remain unchanged. They are required to classify the leases in the same way as it was mentioned in IAS 17. Fundamentally, the requirements of lessor accounting has not changed under IFRS 16. However, lessors will have new disclosure requirements. The new standard contains a specific exemption for lessors related to the valuation of investment properties at fair value. Some new requirements related to sales and lease back transactions are also provided by IFRS 16. Apart from these, there is no such significant impact on the lessors (KPMG. 2016). Lessee IFRS 16 will have a great and significant impact on the lessees because of its new requirements. Till now, the companies are classifying their leases as operating and financing as per IAS 17. The off balance sheet leases are those which are not reported on the balance sheet. These are generally operating leases. The new standard will require the companies to not only convert its existing operating leases but also amends its policies and procedures. The implementation of IFRS 16 will bring changes in the companies IT and control system that are used for supporting lease accounting along with lease procurement, administration and tax. Also the financial statements of lessees will also be affected (KPMG. 2016). Source: (Ey.com. 2016). Companies most likely to be affected The changes in the lease accounting has affected many companies and also their financial metrics. However, the impact is measured as per the facts and circumstances related to each entity. The main entities or industries that get affected by IFRS 16 are: Retail and Customer: This sector is expected to be majorly impacted by the change in lease requirements. It is especially in the case where leasing the retail space is the business of the entity. Moreover, manufacturing companies also need to look at all the major contracts that includes rental of plant and equipment, distribution centre and fleet arrangements. As an effect of the changes, retailers need to check the renewal options, estimate and remeasure the variable payments that are linked to a spot rate or an index. In addition to this, they are also required to separate the service charges from the lease elements (com. 2016). Telecommunications companies: These entities lease a vast number of big ticket items that includes cell towers, network equipment, fibre optical cables and satellite transponders. According to the new requirements they need to consider the new definition of lease for identifying the arrangements that contain lease. In addition to this, these companies need to analyse the contracts where the equipment are provided to the customers. Identification of the lease and the method of lease payments is required to be done by the telecommunication entities (com. 2016). Banking and Financial institutions: Banks have many branch networks and large call centres and administration that require them to consider the lease arrangements carefully. Moreover contracts related to the ATMs and the space used by them are required to be assessed as per the requirements of the new lease standard. Financial institutions can make use of the data storage facilities and these arrangements can cover under the scope of IFRS 16. As per the changes, financial service entities need to determine the treatment of right-of-use assets for regulatory capital requirements. Metals and Mining: After the implementation of IFRS 16, companies operating in metals and mining sector needs to consider all the major arrangements they have made such as mining equipment, land and buildings as well as vehicles. Such arrangements may give rise to on balance sheet leases accounting under new standard. Likewise, construction companies also have to consider all the arrangements made related to equipment, vehicle and land and buildings leasing which may give rise to on balance sheet leases (com. 2016). Transport and logistics sector: Firms operating in this industries often lease items such as trains, ships, aircraft, real estate and also other vehicles. They also required to decide about the renewal options and identify the lease as a service or operating lease. Along with this, they need to separate the service elements from the leased equipment (com. 2016). Oil Gas entities and insurance companies: They are least affected and are may be impacted by the arrangements done in respect of vehicles, equipment and land and buildings along with those that contain a lease (com. 2016). So, all the above sectors or industries will be majorly impacted by the changes in the lease accounting standard. Once IFRS 16 become effective, the companies are required to report their leases as per the new requirements and comply with the changes made in their policies and procedures. Conclusion From the above report, it can be concluded that introduction of new lease standard IFRS 16 will change the procedure for lease accounting, specifically for operating leases. It will lay down some certain requirements that are to be followed by the companies and as a result of which their financial statements will be highly affected. IFRS 16 will eliminate the need of classifying the lease as operating and finance and will provide a single accounting model for lease reporting. The report also states that lessees will be more impacted than lessors, as they have to change their method of lease accounting in order to comply with the new requirements. Overall, it can be said that IFRS 16 will help in providing accurate information about the lease transaction of the companies. References Iasplus.com. (2018). IFRS 16 Leases. Retrieved from https://www.iasplus.com/en/standards/ifrs/ifrs-16 Deloitte UK. (2018).IFRS 16 Leases: new financial reporting standard Potential implications for lenders. Retrieved from https://www2.deloitte.com/uk/en/pages/audit/articles/ifrs-16-leases.html Ey.com. (2016). Leases a summary of IFRS 16 and its effects. Retrieved from https://www.ey.com/Publication/vwLUAssets/ey-leases-a-summary-of-ifrs-16/$FILE/ey-leases-a-summary-of-ifrs-16.pdf Pwc.com. (2016). IFRS 16: The leases standard is changing. Retrieved from https://www.pwc.com/gx/en/services/audit-assurance/assets/ifrs-16-new-leases.pdf Ifrs.org. (2016). IFRS 16 Leases. Retrieved from https://www.ifrs.org/-/media/project/leases/ifrs/published-documents/ifrs16-effects-analysis.pdf accaglobal.com. (2018). IFRS 16, Leases. Retrieved from https://www.accaglobal.com/sg/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/ifrs16.html Ifrs.org. (2016). Introductory comments to the European Parliament. Retrieved from https://www.ifrs.org/-/media/feature/news/speeches/hans-hoogervorst-introductory-comments-to-the-european-parliament-jan-2016.pdf KPMG. (2016). IFRS 16 Leases. Retrieved from https://home.kpmg.com/content/dam/kpmg/pdf/2016/01/leases-first-impressions-2016.pdf