Stop the Bullying - 2981 Words

Stop The Bullying Every day, on every playground and hallway in our American schools, children, youths, and teens are harassed, tormented, made fun, physically and mentally abused and embarrassed by bullies. Is your child one of these bullies or a victim of bullying? This bully behavior is not only happening in the United States but all over the world. Many children and youths observe miserably as other school children get bullied at school. Bullies usually pick on personalities and individuals who are weaker than themselves, so they can build themselves to feel better about themselves. Sadly to say, many individuals have witnessed bullying or been a bully themselves. As parents, school administrators and citizens of a community†¦show more content†¦In more recent national study, nearly 30% of students surveyed reported being involved in bullying in the correct term as either an offender or a victim. This translates to 3,708,284 students reporting bullying and 3,245,904 student reporti ng victimization† (p. 101). The consequences of bullying are reported as depression, headaches, stomach pain, low self-esteem, sleep issues and increase risk of suicide. Many children are afraid to go to school which can interfere with their daily lessons and academic accomplishments Smokowski Kopasz (2005). Evidence shows that school violence at Columbine High School in Colorado was related to bullying; two students who had been bullied shot and killed twelve students, one teacher and wounded and tormented many others. This massacre is based on a true story and its outcomes is a calling for parents, law enforcements, school administrators, and psychologist to understand the warning signs and need to establish â€Å"no tolerance† for bullying in schools through antibullying programs. These warning signs that were ignored by teachers or missed can increase the risk of bullying, such as teasing, name calling, physical bullying, threatening and can lead to potential suicide or other measure by the victim. The authors Brown and Merritt (2002) stated, â€Å"The teachers would see the outcast kids being bullied and they would look the other way† (p. 50). This statement supports why teachers must help, support, encourage, incorporate,Show MoreRelatedBullying And The World Be A Better Place, Stop Bullying1453 Words   |  6 Pagesthe world be a better place, stop bullying Bullying is defined as using superior strength or influence to someone, typically to force he or she to do what one wants (Stopbullying). It could happen to anyone, anywhere. The reasons why many people bully, vary. Examples of why people decide to bully are appearance, skin color, religion, and social classes (Modern Language Assoc.). It is most commonly demonstrated in two ways: verbally and physically. Verbal bullying is the usage of language to gainRead MoreKeep Calm and Stop Bullying563 Words   |  2 PagesKEEP CALM AND STOP BULLYING When someone thinks of school, they think about going to classes, their friends, and maybe even about the minor struggles of drama and studying for next week’s big test. For some students them, school is just school. It is something that has just become a part of life, another one of our daily routines. All kids have their own opinions of school, for some it is the best time of their lives and for others, they’re dying and hoping it will be over and done with. For victimsRead MoreEssay on Persuade to Stop Physical Bullying860 Words   |  4 PagesPhysical Bullying Physical bullying is a serious problem, affecting not only the bully and the victim, but also the other students who witness the bullying. Parents, teachers, and other concerned adults and young people should be aware of what physical bullying is and some of the ways to handle it. There are many types of negative physical interactions that can occur between young people, including fighting, practical jokes, stealing, and sexual harassment. These things are not considered physicalRead MoreRespect for Children: Stop Bullying in Schools Essay1564 Words   |  7 Pagesloaded guns with intentions to shoot and kill others, and themselves. These two boys were for years victims of previous bullying. Nevertheless, part of their intent that day was for retaliation against those who previously disrespected, and bullied them. This horrific day brought awareness, that school safety needed ameliorating, and brought focus on the possible effects of bullying. In conclusion, it is evident that there was a monumental social disconnect, and fatal deficiency in respect for humanRead MoreWe Need to Stop the Bullying at Mitchell High School Essay1627 Words   |  7 PagesBullying surrounds todays society. It is to the point where the U.S. Centers for Disease Control and Preve ntion declared bullying the third leading cause of death in between the ages of ten and twenty four (Thompson). Almost daily, a new story is broadcasted on the news about someone getting beat to death or killing themselves because of bullying. In fact, on April twenty-ninth of this year, a seventeen year old high school student got brutally beaten outside of school on her way home. She madeRead MoreWhat Can We Do to Stop Bullying? Essay531 Words   |  3 Pages Bullying is not only a topic, but it is an action. An action in which is seen by many everyday within school systems, business offices, or on the streets. It is everywhere and has become part of the everyday environment. More often then not, bullying occurs greatly within local school systems, where it has come to the extent of having individuals remove themselves from the environment over bullying. Bullying can happen in many ways whether it be race, gender, religion, sexual orientation, and theRead MoreStop Bullying: The Jeffrey Johnston Stand Up For All Students Act761 Words   |  4 Pagesyour child been bullied? If they have, did they get the justice they deserve? well, not most people do.That’s because of the bullying laws not truly protecting children in school from being bullied in school.I will tell you that the children who bully don’t get the punishment they deserve because of the laws, teachers and staff, and the students. To begin with, bullying happens all around you and yet barely anything is being done about it. No one will stand up or speak up either until its tooRead MoreBanning Personal Electronic Devices Is Not An Effective Way Of Stop Cyber Bullying997 Words   |  4 PagesCyber bullying is a very apparent and serious problem throughout the world and importantly here in Canada and Walter Murray Collegiate Institute. According to www.dosomething.org, over 43% of kids have been bullied online and with the whopping 80% of all teens using cell phones regularly this is a huge number. Recently WMCI has thought of banning personal electronic devices (cell phones, personal laptops etc.,) to combat this issue in our own school, but this ban is not a potent fix. There are manyRead MoreBullying And The School A Safer Place913 Words   |  4 Pagesindirectly shows how to stop bullying, it says that to stop bullying people need to have a good education. Bullying is the act of aggressive and continuou s behavior against a weaker person that leads to physical and/or mental injuries. Most of bullying cases occur during childhood and in school years; this makes a kid to be afraid of going to school and not seizing the opportunity of having a good education. To stop this serious problem schools must take action on an anti-bullying campaign and make theRead MoreBullying: It Is Right or Wrong1241 Words   |  5 PagesTeresa Cooley Professor Shawn Grant English Composition and Reading 1 16 February 2011 Bullying: it is right or wrong? What is bullying? Bullying is a cruel way to gain power and strength over others who are weaker to hurt and has a negative effect on the victims. What does bullying mean to me? To me, bullying means a way for someone who is controlling toward others in order for them to be popular and make friends. Some characteristics

Should Teenagers Do Plastic Surgery - 1128 Words

Xiaoyan Gu Professor Perin English 294 11/17/2015 Should Teenagers Do Plastic Surgery? Have you noticed that some parents who are extremely young beauty pageant contestants contest that competitive can provide confidence for their children? Or students who are trying to show their individuality by negotiating abandoning uniform policy? Or, that some companies are more willing to hire a person when they are attractive? Nowadays, people are more focused on external beauty than inner beauty. Sometimes, older people joke that pretty people have a better future than less attractive people. Thus, society judgement is unfair to those who were not born with beautiful faces and often they resort to plastic surgery. However, resorting to plastic surgery to enhance one s beauty is an improper way to correct people’s opinion. Teenagers should not resort to plastic surgery for several reasons. To begin with, Plastic surgery requires excessive financial spending and physical recovery. Most plastic surgeries are excluded from health insurance. Doctors are still experimenting and trying new techniques, this requires financial spending and insurance companies do not want to be liable for such expenses when a patient undergoes these surgeries. For instance, in a 2014 study done by the American Society of Plastic Surgeons, the average cost for breast augmentation surgery was $3678. This did not include anesthesia, operating room facilities, or other related expenses. The recovery period forShow MoreRelatedEssay about American Teenagers and Plastic Surgery1189 Words   |  5 PagesAmerican Teenagers and Plastic Surgery Plastic surgery is not a new field of medicine. Traditionally, plastic surgery dealt with fixing abnormalities of the body, but recently people are enjoying the luxury of plastic surgery simply because they are not happy with their appearance. People make appointments with plastic surgeons for procedures such as rhinoplasty, liposuction, tummy tucks, face lifts, and most commonly breast augmentation. These people look forward to desired results fromRead MoreEffects Of Plastic Surgery Among Teenagers1467 Words   |  6 Pages Plastic Surgery amongst Teenagers is on the rise In the year 2015, where here in the United States following the lastest celebrities has become an influence on many teens across the Unites States, what I mean by influence is plastic surgery. You see it everywhere it s on TV, on billboards, on the radio and all over the magazines. It seems as if everything a well known celebrity does teens want to do also. And what celebrity has gotten doneRead MoreTeenagers Should Never Have Cosmetic Surgery Essay1555 Words   |  7 PagesTeenagers Should Never Have Cosmetic Surgery In 2012, over 236,000 teenagers from the ages of 13-19 years old, went under the syringe to have a cosmetic procedure done (Gilbert, Web). Teenagers should never be able to have cosmetic surgeries because of the harmful effects the procedures have. Teenage minds and bodies are not fully developed until they are in their early twenties. Therefore, doctors are unable to fully comprehend the risks these procedures will have on the teenagers, since theirRead MorePlastic Surgery Should Be Banned For Teenagers 18943 Words   |  4 Pagesbody parts for cosmetic reasons in a procedure called plastic surgery. It was not long before teenagers 18 years of age and younger noticed the potential benefits of receiving these surgeries, such as fixing misconstrued facial features, or even taking away some unwanted fat. In 2012 there were 130,502 cosmetic procedures performed on teenagers below the age of 19 (Singh). There has been an increase of interest in teenagers for cosmetic surgery and the mos t common procedures done for them are otoplastyRead MoreTeenagers and Cosmetic Surgery1573 Words   |  6 Pagesmany teenagers. As a result, teenagers from all around the world who are insecure concerning their appearances are more likely to have cosmetic surgery to blend in, to avoid peer harassments, and to stop further inner torments. Keep in mind that plastic surgery and cosmetic surgery are different even though both surgeries are used to fix someone’s physical body. Plastic surgery are used to mend looks that are ruined due to terrible accidents, and is pay by insurance, while cosmetic surgery are usedRead MoreAnalysis Of The Article Teens Under The Knife By Kaitlyn Ali And Tiffany Lam1351 Words   |  6 PagesIn the article entitled Teens Under the Knife written by Kaitlyn Ali and Tiffany Lam readers are informed on the possible risks that are exposed to teens who have cosmetic surgery. Ali and Lam state, There are many risks in plastic surgery, such as permanent n umbness, infections, blood clots, and even death (par. 9). The developing bodies of teens are still changing which could lead to altering the effects or future displacement of the surgical procedure. The article states, Because teens Read MorePlastic Surgery Operations For The Age1337 Words   |  6 Pages356 plastic surgery operations for the age group 13-19 in 2012 alone (Penningtons Manches) and surely the rate has increased in the past 4 years. Many people believe that it is up to the child to decide what they do to their bodies but those decisions can negatively affect their overall wellbeing. Understanding that there are certain exceptions, such as it being medically necessary, to this, teenagers under the age of 18 should not be allowed, even with parental consent, to get plastic surgery forRead MoreEffect Of Plastic Surgery On Teenagers1370 Words   |  6 Pagescosmetic surgery, as the procedure began, her body temperature started rocketing abnormally high and the heart ra te went out of levels. Right then, having to take extra precautions, the clinic flew her out to a hospital, later pronouncing that she had fallen into coma and soon after, passed away (Rivero 1). This mistake had sparked an outrage all over the world, not only because an innocent human being had died but it was a source that started it all, plastic surgery. Therefore showing that plastic surgeryRead MoreEssay on Plastic Surgery for Teenagers953 Words   |  4 PagesPlastic Surgery is a controversial topic nowadays. Some men and women believe that plastic surgery is a great chance to have finally the body, face, and even romantic life always dreamed about. In the U.S. the plastic surgery television shows have made these ideas more popular and common than ever. Some men and women have other reasons for want plastic surgery Such as people who want plastic surgery have disfigurements to the face or body because of birth defects or genetic problems. The rise inRead MoreCosmetic Surgery : Surgical And Nonsurgical Procedures1293 Words   |  6 PagesCosmetic plastic surgery is surgical and nonsurgical procedures that reshape the normal body structure in order to improve appearance and self-esteem. Some of the most common cosmetic procedures are breast augmentation, liposuction, and rhinoplasty. Individuals with a healthy mind, positive outlook, and realistic expectations are appropriate candidates for cosmetic procedures. Plastic surgery is a personal choice and should not be done to fulfill someone else’s desires or to try to fit into an ideal

Genetic Diversity Free Essays

Mutations are various forms of changes in ones DNA’s structure or makeup. This abnormality can happen for various reasons such as chemical misuse, harmful viruses or environment factors. When a mutation occurs in ones genetic structure, there is often a push to find out what went wrong and if it was a onetime occurrence or a genetic abnormality that no one in the family knew about until the recent discovery. We will write a custom essay sample on Genetic Diversity or any similar topic only for you Order Now This genetic abnormality occurs when there is a dominant gene which comes from a parent. This dominant gene attaches itself to a recessive gene and sparks a change in the genetic sequence of the offspring. This is most relevant as I was observing my nephew last weekend. My brother is â€Å"dark skinned†, tall and slim. My sister-in law is of French decent and full bodied while looking at my nephew, I ascertained that he is heading towards his mother’s side of the family he has the â€Å"fair skin, â€Å"finer grain of hair†, and the full body of his mother, thus his physical appearance is a mixture of both his mother’s and father’s genes along with a mutation of their DNA. Sexual Reproduction ensures life will continue no matter what happens. As genes are exchanged between two potential parents, the resulting offspring ends up with a combination of genes from both parents which then in turn gives them their own genetic makeup. This can lead to an expansion in various parts of the world where there is a diverse genetic makeup of people. This is due to various factors such as economics, upward mobility and educational opportunities. When this occurs new communities develop, form and branch out spawning a growth in population and migration. As the various traits from one’s genetic makeup mixes with others of another makeup, this helps to further expand the world’s unique makeup among its various populations and cultures. As these factors come into play over and over again, this helps to ensure the possibility of cloning one’s self or someone else will never happen. This also ensures the population will continue to grow change and the diversity of it all helps to make the world we live in today all the more unique and complicated. As I reflect on my nephew’s own unique genetic makeup, I can’t help but wonder what his future will hold in regards to his own children, where he will migrate to and what he will contribute to leave his mark on the world. One can only hope that the traits and genes he has inherited from his mother and father will help him to reach his full potential. How to cite Genetic Diversity, Papers

Reporting International Financial Standard -Myassignmenthelp.Com

Question: Discuss About The Reporting International Financial Standard? Answer: Introducation From the analysis of annual report of Crane Group limited, it can be seen that goodwill has been subjected to an impairment test on annual basis and they are tested whenever there is an indication resulting from events and circumstances that it requires impairment. Any excess amount of goodwill should be written off in the period of determination. Over the useful life of assets, amortizations of intangible assets are done. If change in status of impairment is indicated by occurrence of any events and circumstances, then impairment testing is conducted by organization more often than annually. Crane group limited also conducts impairment testing annually for intangible assets with indefinite useful lives and the potential for impairment is indicated by circumstances and events. Moreover, reviewing of definite lived intangible assets are reviewed for impairment when there is indication that particular assets requires impairment. During the fourth year, annual impairment testing is perf ormed by company. Company has reviewed long-lived assets when it is indicated that particular assets carrying value cannot be recovered as depicted by circumstances and events (Cranegroup.com 2018). The assessment of annual impairment is performed by organization by comparing respective carrying value of assets with their fair value of reporting units. When the estimated net book value of reporting unit is more than fair value is less than, goodwill is regarded to be potentially impaired. Establishment of fair value is done by discounting future estimated cash flow at an estimated cost of capital. In the recent impairment assessment, cost of capital considered for estimating future cash flow varied from 9% to 12%. Furthermore, organization has applied hypothetical and reasonably possible 10% decrease in fair value for evaluating the sensitivity of calculations of fair value on the impairment testing of goodwill. Crane group limited did not require impairment charges during financial year 2016, 2015 and 2014. Organization is required to make assumptions and estimates in light of certain accounting policies adopted and this have an impact on reported amount of liabilities and assets. Assumptions involved some inherent uncertainties such as judgment of management in applying the analysis of goodwill impairment. Reasonable assumptions and estimates are made by organization for calculating fair value of reporting units. Anticipated net increase or decrease in costs and current structure of costs forms the basis of assumption of profit margin (Cranegroup.com 2018). There is periodical reviewing of assumptions and estimates and the impact of revisions are reflected in the financial statements. Impairment testing of organization has the possibility of getting impacted by subjectivity and extent of estimates and involvement of subjectivity in the impairment process has the possibility of creating difficulties in obtaining accurate inputs. Presence of higher degree of subjectivity makes the measurement of amount to be recovered is highly sensitive that lead to assumptions that cannot be verified about terminal growth rate. Methodology of impairment testing would be gamed by recoverable amount manipulation and it will have the consequence of manipulating recognition timing. The outcome of impairment testing is influenced by presence of high degree of subjectivity, as the management would act opportunistically (Cascino et al. 2016). From the analysis of annual report of Crane group limited, it can be ascertained that there exist low degree of subjectivity used in the impairment testing assumptions. The purpose of impairment testing involves goodwill allocation to cash generating units and in the event of occurrence of restructuring, goodwill is reallocated. However, management is making estimates and assumptions in determining the discount rate and cash flows and this would cause substantial fluctuations in values generated. Furthermore, impairment status of organization is dependent upon circumstances and economic events that create the requirement for impairment. Crane group management have made assumptions about forward looking statements depending upon future events that might not be accurate (Cranegroup.com 2018). The impairment testing of Crane group limited is surprising as depicted from the analysis of annual report of company. It was so because the information about impairment testing is not presented in detailed way and there are no technical procedures in conducting impairment testing. Annual report of Crane group depicted that it adopted hypothetical changes in fair value of each reporting unit and the sensitivity of fair value is evaluated by carrying out sensitivity analysis. Assessment of impairment requires making estimates of valuation of assets and other items (Mayo 2017). After the analysis of annual report of Crane group limited, it was ascertained that impairment testing of assets is done by organization not necessarily on annual basis. Impairment testing can be conducted when there is an indication of carrying out impairment as depicted by some circumstances and occurrences of some events. Unlike some other similar companies, annual impairment testing is performed by company during fourth quarter. Impairment assessment conducted by company more recently ranges between 9% to 12% and the inherent risk of each reporting unit is tested (Cranegroup.com 2018). Judgment of management in applying in applying to the analysis of impairment of goodwill also comes with inherent uncertainties. Moreover, long-lived assets are reviewed for impairment when the amount is not recoverable. Therefore, the surprising insights that have been gained after evaluating the annual report of company is that impairment is carried out on annual as well as quarterly basis if ind icated by events and circumstances. The fair value of reporting units to which goodwill is attributed and assigned are evaluated as per the provisions of accounting policies employed by company. Determination of existence of impairment is performed by comparing the carrying value to fair value. Establishment of fair value of reporting unit is done by discounting estimated future cash flow at cost of capital that varies and by making reasonable assumptions. It is believed by company that there do not exist any events and occurrence that has the impact of reducing the fair value of definite and infinite lives of intangible assets. Marking of financial instruments contracts are done on current basis and realizing the loss or gains that are recognized in other expenses or income. Any changes in derivatives fair value have their recognition in the comprehensive income statement (Cranegroup.com 2018). A clear picture of financial position of reporting entity is not provided under the existing lease standard, as there is application of different accounting models for different transactions. Actual amount of liabilities of business might be more than what is represented in the balance sheet under existing standard. The current accounting for lease do no requires operating lease to be disclosed on the balance sheet and hence many leased liabilities and assets are not represented on the financial statements of reporting entity. It has been estimated by IASB that out of US $ 3.3 million worth of lease commitments all over the world, 85% of it does not appear on the balance sheet (James 2016). Hence, financial analysts and investors seeking information from balance sheets will not be provided with appropriate information and they do not reflect true figures. The lack of proper information about financial obligations and it absence on balance sheet will lead to understatement of liabilit ies. It is so because organizations having thousand worth of assets under the commitment of operating leases is not incorporated in the financial metrics. Actual financial position of company in terms of its several financial metrics is not depicted by the new standard (Horton 2018). Based on the information available on the balance sheets, investors make adjustments and thereby it does not reflect true economic reality. Former accounting standard does not make it mandatory to make presentation of operating lease on balance sheets and does not record the associated liabilities. Various financial metrics of organization such as outstanding liabilities, EBIT, net income and operating cash flows does not reflect their actual value because of absence of lease commitments on balance sheet. Organizations make lease accounting on balance sheets virtually and both operating and financing leases are not disclosed in the balance sheets (Choubey 2016). This would make total assets and liabilities arising from lease commitments to be accounted for by organization and they are not presented on balance sheet. However, companies reflect total amount of debts that is attributable which would be considerably lower than total leased assets and liabilities. It is the reason why the off balance sheets liabilities is more than the total amount of debt presented on balance sheets. The controversies associated with former accounting standard concerning lease is related to the complications of creating difference between financing and operating leases. Operating leases are more required to make disclosure on their balance sheet and this is the reason airline companies was no level playing field. Most of airline companies carry out their operations by buying their aircraft fleets and some other lease fleets (Hoyle et al. 2015). This is indicative of the fact that there exists considerable difference between financial positions of such airline companies. While, it is possible that such companies financial positions are identical. Airline companies incorporating different characteristics such as economics, pricing and risks lease Aircrafts and this is the reason there is no level playing field between such airline companies. Standard implementation is regarded as lengthy process and for controlling to track and account for leases require developing new process. Management is required to aggregate and collect necessary information needed for disclosures. Allocation and identification of no lease and lease components are also required. There would be fundamental change in accounting treatment of leases by lessee and assessment method of lease liabilities would change. Since there will be increased reported liabilities and assets as most of leases would be brought on to balance sheets. Moreover, there is no distinction between leases that are on balance sheet and off balance sheet operating leases under IFRS 16. This leads to introduction of single on balance sheet accounting model that is identical to current finance lease accounting. Some other reasons responsible for making new accounting standard for lease unpopular is increased complexities and costs in reporting (Plotnikov et al. 2017). It has been pe rceived that many reporting entities would fail covenant testing if there new lease standard becomes effective and for the lessee, organization will appear more leveraged that they are in actual terms (Hoskin et al. 2016). Organization is required to review their current leasing activities for implementation of standard and it will be time consuming for them to collect and gather data. New accounting requirements concerning leases brought by the implementation of new leasing standard would end the guesswork and rough estimates made by investors when computing the substantial lease obligations of company. There would be much needed transparency as there will be proper disclosure of lease liabilities and assets and this is indicative of the fact that there will be no longer lurking of off balance sheet lease financing (Warren 2016). Moreover, new standard will help in facilitating comparison between those that borrow for buying and those that leases. Organizations are required to make disclosure of their leasing commitments and hence there will be more transparency for liabilities that are disclosed in the balance sheet. Disclosure of leased liabilities and assets will help in brining a more flexible source of finance and expenditure related to capital (Cheng 2015). There will be better allocation of capital, better decisions by management and creating a new awarenes s about the method of leasing done by company. Furthermore, the model of current dual accounting will be eliminated by the implementation of this standard and it will help in creating distinction between off balance sheet and on balance sheet operating leases. References list: Cascino, S., Clatworthy, M., Osma, B.G., Gassen, J., Imam, S. and Jeanjean, T., 2016. The decision usefulness of financial accounting information: an experimental interview study of institutional investors Cheng, J., 2015. Small and Medium Sized Entities Managements Perspective on Principles-Based Accounting Standards on Lease Accounting. Choubey, S., 2016. IFRS 16 Leases. The MA Journal, 51(2), pp.91-94. Commerce, P., 2014. Advanced Financial Accounting. Cranegroup.com. (2018).Crane Group. [online] Available at: https://cranegroup.com/ [Accessed 17 Jan. 2018]. Crawley, M. and Wahlen, J., 2014. Analytics in empirical/archival financial accounting research. Business Horizons, 57(5), pp.583-593. Horton, J., 2018. Advanced Financial Accounting and Reporting: Theory, Practice and Evidence. Routledge. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014. Financial Accounting: a user perspective. Wiley Global Education. Hoyle, J.B., Schaefer, T. and Doupnik, T., 2015. Advanced accounting. McGraw Hill. James, M.L., 2016. Accounting for Leases: A Case Exploring the Effect of the New Lease Accounting Standard on the Financial Statements. Journal of the International Academy for Case Studies, 22(3), p.152. Johnson, K., 2014. Lease accounting: a look into the proposed standard. Matherly, M., 2015. ACCT 305-01-02 Financial Accounting Reporting I. Mayo, W., 2017. GAAP: An Analytical Study of Financial Accounting Standards (Doctoral dissertation, University of Mississippi). Plotnikov, V.S., Plotnikova, O.V. and Melnikov, V.I., 2017. O teoreticheskikh aspektakh Mezhdunarodnogo standarta MSFO (IFRS) 16 Arenda[On the theoretical aspects of the International Standard IFRS 16 Lease]. Mezhdunarodnyi bukhgalterskii uchetInternational accounting, (1), pp.2-15. Warren, C.M., 2016. The impact of International Accounting Standards Board (IASB)/International Financial Reporting Standard 16 (IFRS 16). Property Management, 34(3). , ?.?. and , ?.?., 2015. InteractIon and dIfferences In management and fInancIal accountIng. , (6), pp.9-14.