To Kill a Mockingbird Scouts Character Development

To Kill a Mockingbird: Scouts Character Development A story is always different depending on the person telling it. This is the case in To Kill a Mockingbird, a classic book by Harper Lee published in 1960. The book is about a child growing up in a racist community in Alabama and the challenges she faces. During her childhood, She messes with Boo Radley, a neighbor, goes to the trial of Tom Robinson, a innocent black man, and is attacked on Halloween night. The story has received much popularity, and has since then been made into a movie. Although the book and the movie follow the same general plot, the book contains many important events missing from the movie that lead to the character development of the main character, Scout.†¦show more content†¦She starts to realize its impact on her society and the people in it. One major event that led to her realization is the conviction of Tom Robinson, a innocent black man convicted of rape because of the color of his skin. Atticus , defending Tom, explains â€Å"There’s something in our world that makes men lose their heads--they couldn’t be fair if they tried. In our courts, when it’s a white man’s word against a black man’s word, the white always wins. They’re ugly, but these are the facts of life[171]†. Scout realizes that racism is a big part of many lives, and everyone has come to accept this. In the movie, she does not experience as much racism through her interactions with different characters. Because of this, she does not learn about the racism in her community and how it works. This greatly changes the story by taking out one of the major themes from it. Another thing that Scout does not experience in the movie is learning to become a proper lady. This is a big part of her childhood as she grows up, and completely changes the way she is. In the book, Scout is faced with constant problems of being different from what is expected by many. She acts too m uch like a tomboy instead of a lady. In the book, her brother, Jem, used to her boyish ways, declares [Scout] you’re gettin’ more like a girl every day![23]†. However, Atticus does not care about her behavior. Her aunt, however, does and sets really rules on her to try to make her more like aShow MoreRelatedPersuasive Interpretation Of Kill A Mockingbird By Harper Lee1092 Words   |  5 Pages Gurtej Singh Mrs. Dills Scholars 9 English-7 15 May 2015 Persuasive Interpretation: To Kill A Mockingbird In the novel To Kill A Mockingbird, the author Harper Lee writes about her life when she was 6-year-old. She composes the novel in first person narrative which gives Lee a lot of complexities when she tells about the people in Maycomb informed through the eyes of Scout Finch, you learn about her father Atticus Finch, an attorney who desperately endeavors to prove the innocence of a blackRead MoreUse of Minor Characters in To Kill a Mockingbird1274 Words   |  6 PagesMinor characters are often more important than they initially seem, and can be just as engaging and complicated as major characters. Furthermore, protagonists are isolated without the people that surround and influence them subliminally. This applies to the intriguing minor characters one has the privilege of discovering in Harper Lee’s To Kill a Mockingbird. Specifically, Lee uses minor characters to effectively disprove stereotypes and establishing setting. Not only do they influence the directionRead More To Kill a Mocking Bird - Maturation Essay1068 Words   |  5 Pagesmoral adults by instilling in each other values that will ultimately determine an individual’s character. In Harper Lee’s timeless classic, To Kill a Mockingbird, the constant reiteration of Atticus Finch’s values, in conjunction with the exposure to significant events, assist in Jem and Scout’s maturation into virtuous adolescents. Throughout the novel, Atticus’ assistance to Jem and Scout’s development becomes evident. Atticus takes every opportunity to attempt to teach his children the importanceRead MoreTo Kill A Mockingbird Essay1505 Words   |  7 Pagesfollowed the Southern societal ideas of the separation between races, but also demonstrated a division between a community where individuals held different moral ideas. To Kill a Mockingbird explores human morality from the perception of a six year old child, providing a different perspective on important issues of this time period. Scout’s understanding of morality develops from her once simple idea of an individual being either good or evil to a much more complete comprehension of its complexity. In retrospectRead MoreMaturity And Personal Growth Often Appear Through The Experience1628 Words   |  7 Pagesinnocence. Harper Lee’s novel, To Kill a Mockingbird presents the ideas of coming of age and the loss of innocence whil e the Great Depression was occurring in the 1930s. Racism and gender inequality were widespread issues during this time period which gave rise to the Civil Rights Movement. To Kill a Mockingbird teaches its readers that the coexistence of tragedy and the loss of innocence affect personal growth through the way in which several innocent characters suffer the wrath of prejudices, resultingRead MoreAnalysis Of Kill A Mockingbird By Harper Lee1175 Words   |  5 PagesTo Kill a Mockingbird the novel, displays the importance of courage, conscience and conviction in a small town of Maycomb set in the 1930’s where the roles of racism and prejudice are evident through characters and symbolism. The main themes are expressed through Scout’s point of view and the reader sees how her youth and naiveness reflects how she sees the world around her. Scout Finch a young girl and the daughter of the lawyer defending Tim Robinson, an african-american who is accused of rapingRead More Essay on Us of Symbols in To Kill A Mockingbird by Harper Lee1178 Words   |  5 PagesQuestion; Describe an important symbol or symbols in the text you have studied and analyse how the symbol helped to develop ideas in the text. To Kill A Mockingbird by Harper Lee is a story of racial prejudice and social class set in a time when such narrow-mindedness was considered acceptable and apart of every day life in the small town of Maycomb, Alabama. Narrated and based around Scout (Jean Louise) Finch and the many ordeals she and her brother (Jem) face in the years of their growing up;Read MoreKill A Mockingbird By Harper Lee1507 Words   |  7 PagesIn To Kill a Mockingbird, Scout Finch and her brother, Jem, and their widowed father, Atticus, lived in town name Maycomb in Alabama. Because of the Great Depression everyone in Maycomb is suffering. The people who are farmers in Maycomb had a hard time harvesting. However, Atticus’s job, a lawyer can support his family’s needs. Jem and Scout met a boy named Dill, who has come to live in their neighborhood during the summer time. Dill, Scout, and Jem became curious about the rumors of Boo RadleyRead MoreCircumstances Affect The Development Of Identity157 5 Words   |  7 PagesCircumstances Affect the Development of Identity: Did you know two thirds of the world is affected by something that may have not even occurred close to their country? So many things in this world including people can change who an individual really is. Things such as trends and people’s judgment are the major issues today that people do not seem to be who they actually are. There is nothing that can really be done about this, since people acting as themselves seem to be judged. Just likeRead MoreImpact Of Atticus Finch In To Kill A Mockingbird731 Words   |  3 Pagesdiscrimination and cruelty was commonplace. In Harper Lee’s To Kill a Mockingbird, Atticus Finch is an outcast of sorts in the society of Maycomb, Alabama. He is fair, level-headed, and just overall a man of true character. His personality is important in the development of Scout and Jem. In the story, a mockingbird is described as innocent, peaceful, and harmless. Through his words and actions, Atticus Finch’s symbolic representation of a mo ckingbird is illustrated throughout the novel. Atticus risks his

Great Expectations Secrets - 1315 Words

Bailey Baith Great Expectations Adv. English 11 March 9, 2013 Secrets A secret always has reasoning behind how long it is kept hidden and when it is revealed. There’s always a perfect time and place for one to share one’s secret. Uniquely books have secrets embedded within to keep the reader on edge. If used wisely by the author, a secrets purpose can affect a novel’s story line, character development, and theme. Every secret throughout Dickens’ novel Great Expectations is effectively kept hidden and divulged at a certain moment, to allow the reader to contemplate the influence of social status and relationships on happiness. â€Å"Keep still, you little devil, or I’ll cut your throat!† (Dickens, 2) At the beginning of Great†¦show more content†¦This selfless act redeems Miss Havisham as a character who has been living in the past who comes to terms with her role in the destruction of Estella, the one person who always loved her. As a minor character Molly’s secret plays a big role in Pip’s life. The first confrontation of Molly takes place at Jagger’s house when Pip is invited over for dinner. Upon laying eyes upon her, Pip gives us a brief description of her dark faded appearance. â€Å"Her face looked to me as if it were all disturbed by fiery air,† (Dickens 166) the face of someone who has The main storyline has to do with Pip’s expectations of becoming a gentleman. To do this he received help from a secret benefactor. For the first half of the novel Pip is convinced that Miss Havisham is the one doing this so one day he and Estella can be together. Dickens creates a story around Pip’s assumption to make this a very logical explanation. Coincidentally right after Pip realizes and confirms he was wrong about his benefactor, an unexpected character reappears. â€Å"You acted nobly, my boy,† said he. â€Å"Noble Pip! And I have never forgot it!† (Dickens 248) These words ring out of his benefactor’s name. Who appears to be the escaped convict from the beginning who threatened him, known by the name of Magwitch. Magwitch reveals that ever since that day in the graveyard when Pip returned to give him what he requested he has found a job to help Pip out for what he did for him. By doing this secretly for all thisShow MoreRelatedEssay on Gre at Expectations: A Character-Driven Novel1334 Words   |  6 PagesGreat Expectations: A Character-Driven Novel The novel, Great Expectations, by Charles Dickens is heavily a character-driven novel due to the fact that the sequence of events in the novel are causes and effects of the actions of the characters as well as the interactions between them. The novel mainly depicts the growth and development of an orphan named Pip, who is greatly influenced by the other characters and became a gentleman and a bachelor in the end of the novel through his encounters withRead MoreGreat Expectations And Little Red Riding Cap1272 Words   |  6 Pageswill argue the ways in which point of view is significant in the interpretation of any two texts studied on the course. The two texts that I will be examining are Great Expectations and Little Red Riding Cap. Firstly, I will present to you the meaning and definition of Formalization. From there I will introduce the tale of Great Expectations, giving a detailed summary of the book and its themes. Then I will show the different examples of formalization withi n the tale and how this literary techniqueRead More Analysis of Great Expectations1266 Words   |  6 Pagessettings of Great Expectations are Pip’s homes, one home that he lives in during his childhood in Kent, England, and the other that he lives in when he is grown in London, England. Social status was a big deal in the mid-nineteenth century. The rich were highly respected and liked by all, and the poor were treated unkindly and were sometimes made fun of. The rich could have any job that they liked, but the poor would almost always take over the job that their father had. The narrator of Great ExpectationsRead MoreOprah Winfrey and Pip from Great Expectation Stive for Self Improvement1039 Words   |  4 Pagestoday. Oprah Winfrey had the need for self-improvement. Pip, the main character in the novel Great Expectations, had that same need for self-improvement. The need for self-improvement is the most prevalent theme in Great Expectations. Pip’s need for self-im provement is depicted in his battles with three main conflicts: man versus society, man versus man, and man versus self. †¨ Throughout Great Expectations it is evident that Pip was the antagonist in his own life. The first time the audience seesRead MoreEssay on Great Expectations by Charles Dickens745 Words   |  3 PagesGreat Expectations is a novel written by Charles Dickens that illustrates a strong relationship between parents and children. Dickens himself had a very tough life, his father was imprisoned and he had to work starting at a very young age. The title â€Å"Great Expectations† fits him well as Dickens always wanted to go far in life and break out of the working class. The novel is set in Victorian England, where major social changes were taking place within the country. Many children would work up to sixteenRead More Character Relationships in Great Expectations Essay1049 Words   |  5 PagesCharacter Relationships in Great Expectations      Ã‚   No novel boasts more varied and unique character relationships than Great Expectations by Charles Dickens. This essay will serve to analyze three different relationships, paying special attention to the qualities that each uphold. Dickens created three types of character relationships: true friends, betrayed friends, and loving relatives.    First, the true friends in Great Expectations were Pip and Herbert, who stuck togetherRead MoreEssay on The Theme of Imprisonment in Great Expectations1056 Words   |  5 PagesThe Theme of Imprisonment in Great Expectations      Ã‚  Ã‚   The renowned poet, Richard Lovelace, once wrote that Stone walls do not a prison make, nor iron bars a cage. Although many think of a prison as a physical building or a jailhouse, it can also be a state of mind. A great number of people are imprisoned mentally and emotionally. Charles Dickens expresses this message in his eminent novel, Great Expectations. This book is about a simple laboring boy who grew into a gentleman, and slowlyRead MoreSocial Advancement Versus Affection, Loyalty, And Conscience1114 Words   |  5 Pagesthe upper class society tend to get benefits and uttermost respect from others. People who are lower in class tend to get close to no benefits and have to work hard to gain the respect of others or of their fellow citizens. In Charles Dickens Great Expectations, the main character Pip realizes this and longs to become a part of the upper class society to receive its perks. This bildungsroman of Pip’s life shows how social advancement is not more important than affection, loyalty, and self conscienceRead MoreCharles Dickens Great Expectations1223 Words   |  5 Pagesmasterpiece, Great Expectations (â€Å"BBC History - Charles Dickens†). Great Expectations follows the life of an orphan named Pip, who’s perspective of the world is altered when he is attacked by an escaped convict in his parents’ graveyard in the town of Kent. Throughout his mission to propel himself up the social classes, Pip meets a slew of individuals who both aid and hamper his journey of self improvement. Pip finds that throughout the course of his quest for life enhancement, his expectations of happinessRead MoreEssay on Crime and Imprisonment in Great Expectations1413 Words   |  6 PagesCrime and Imprisonment in Great Expectations      Ã‚  Ã‚   There is a clear relationship between the characters in Great Expectations and crime. Dickens uses this connection to show that a criminal can be reformed. He also shows the characters to be prisoners of their own doing. Pip is born into his prison. He continuously associates himself with criminals and criminal behavior. Pip likens himself to a criminal from the start: I think my sister must have had some general idea that I was

The Hunters Moonsong Chapter Two Free Essays

string(130) " al grow up in Italian palaces,† Elena answered absently, very conscious of the light pressure of his thigh alongside hers\." Meredith held the tire gauge firmly against the valve of her left back tire while she checked it. The pressure was fine. The pressure on al four tires was fine. We will write a custom essay sample on The Hunters: Moonsong Chapter Two or any similar topic only for you Order Now The antifreeze, oil, and transmission fluids were al topped off, the car battery was new, and the jack and spare tire were in perfect shape. She should have known. Her parents weren’t the kind to stay home from work to see her off to col ege. They knew she didn’t need coddling, but they’d show their love by making sure al the preparations were made, that she was safe and perfectly ready for anything that might happen. Of course, they wouldn’t tell her that they had checked everything, either; they’d want her to continue protecting herself. There wasn’t anything she had to do now except leave. Which was the one thing she didn’t want to do. â€Å"Come with me,† she said without looking up, despising the faint quaver she heard in her own voice. â€Å"Just for a couple of weeks.† â€Å"You know I can’t,† Alaric said as he brushed his hand lightly over her back. â€Å"I wouldn’t want to leave if I came with you. It’l be better this way. You’l get to enjoy the first weeks of col ege like al the other new students, without anyone holding you back. Then I’l come up and visit soon.† Meredith turned to face him and found Alaric gazing back at her. His mouth tensed, just the tiniest tightening, and she could see that parting again, after only a few weeks together, was just as hard for him as it was for her. She leaned in and kissed him softly. â€Å"Better than if I’d gone to Harvard,† she murmured. â€Å"Much closer.† As the summer had ended, she and Matt had realized they couldn’t leave their friends and head off to out-of-state col eges as they’d planned. They’d al been through so much together, and they wanted to stay together, to protect one another, more than they wanted to go anywhere else. Their home had been nearly destroyed more than once, and only Elena’s blackmail of the Celestial Court had restored it and saved their families. They couldn’t leave. Not while they were the only ones standing against the darkness out there, the darkness that would be drawn forever to the Power of the magical ley lines that crossed the area around Fel ‘s Church. Dalcrest was close enough that they’d be able to come back if danger threatened again. They needed to protect their home. So Stefan had gone down to the administrative offices at Dalcrest and used his vampire mojo. Suddenly Matt had the footbal scholarship to Dalcrest he’d turned down in favor of Kent State back in the spring, and Meredith was not only expected as an incoming freshman but was housed in a triple in the best dorm on campus with Bonnie and Elena. The supernatural had worked for them, for a change. Stil , she’d had to give up a couple of dreams to get here. Harvard. Alaric by her side. Meredith shook her head. Those dreams were incompatible, anyway. Alaric couldn’t have come to Harvard with her. Alaric was staying here in Fel ‘s Church to research the origins of al the supernatural things that had happened over the town’s history. Luckily, Duke was letting him count this toward his dissertation on the paranormal. And he’d be able to monitor the town for danger at the same time. They’d have to be apart for now, no matter where Meredith chose to go, but at least Dalcrest was a manageable drive away. Alaric’s skin had a soft tan, and a scattering of golden freckles crossed his cheekbones. Their faces were so close she could feel the warmth of his breath. â€Å"What’re you thinking?† His voice was a low murmur. â€Å"Your freckles,† she said. â€Å"They’re gorgeous.† Then she took a breath and pul ed away. â€Å"I love you,† Meredith said, and then rushed on before a wave of longing could overwhelm her, â€Å"I have to go.† She picked up one of the suitcases sitting by the car and swung it into the trunk. â€Å"I love you, too,† Alaric said, and caught her hand and held it tightly for a moment, looking into her eyes. Then he let go and put the last suitcase into the trunk and slammed the lid. Meredith kissed him, quick and hard, and hurried herself into the driver’s seat. Once she was safely seated, belted in, the engine running, she let herself look at him again. â€Å"Bye,† she said through the open window. â€Å"I’l cal you tonight. Every night.† Alaric nodded. His eyes were sad, but he smiled and held up a hand in fareWell. Meredith backed out of the driveway careful y. Her hands were at ten and two, and she kept her eyes on the road and her breathing steady. Without even looking, she knew Alaric was standing in the driveway, watching her car drive out of sight. She pressed her lips together firmly. She was a Sulez. She was a vampire hunter, a star student, and completely levelheaded in al situations. She didn’t need to cry; after al , she would see Alaric again. Soon. In the meantime, she would be a true Sulez: ready for anything. Dalcrest was beautiful, Elena thought. She’d been here before, of course. She, Bonnie, and Meredith had driven al the way up for a frat party junior year, when Meredith had been dating a col ege boy. And she dimly remembered her parents bringing her for an alumni family event, back when she was little. But now that she was part of the school, now that it would be her home for the next four years, everything looked different. â€Å"Pretty swanky,† Damon commented as the car swept between the great gilded gates at the school’s entrance and drove on past buildings of faux Georgian brick and neoclassical marble. â€Å"For America, that is.† â€Å"Well, we can’t al grow up in Italian palaces,† Elena answered absently, very conscious of the light pressure of his thigh alongside hers. You read "The Hunters: Moonsong Chapter Two" in category "Essay examples" She was sitting in the front of the truck between Stefan and Damon, and there wasn’t a lot of room. Having both of them so close was awful y distracting. Damon rol ed his eyes and drawled to Stefan, â€Å"Well, if you have to play human and attend school again, little brother, at least you didn’t choose too hideous a spot. And, of course, the company wil make up for every inconvenience,† he added gal antly with a glance at Elena. â€Å"But I stil think that it’s a waste of time.† â€Å"And yet, here you are,† Elena said. â€Å"I’m only here to keep you out of trouble,† Damon retorted. â€Å"You’l have to excuse Damon,† Stefan said to Elena lightly. â€Å"He doesn’t understand. He was thrown out of university back in the old days.† Damon laughed. â€Å"But I had great fun while I was there,† he said. â€Å"There were al kinds of pleasures a man of means could have at university. I imagine things have changed a bit, though.† They were needling each other, Elena knew, but there wasn’t that hard, bitter edge to their sparring that used to be there. Damon was smiling over her head at Stefan with a wry affection, and Stefan’s fingers were loose and relaxed on the steering wheel. She put a hand on Stefan’s knee and squeezed. Damon tensed next to her, but when she glanced over at him, he was gazing ahead through the windshield, his face neutral. Elena took her hand off Stefan’s knee. The last thing she wanted to do was disturb the delicate balance between the three of them. â€Å"Here we are,† Stefan said, pul ing up to an ivy-covered building. â€Å"Pruitt House.† The dorm loomed above them, a tal brick building with a turret on one side, windows glittering in the afternoon sun. â€Å"It’s supposed to be the nicest dorm on campus,† Elena said. Damon opened his door and hopped out, then turned to give Stefan a long look. â€Å"The best dorm on campus, is it? Have you been using your powers of persuasion for personal gain, young Stefan?† He shook his head. â€Å"Your morals are disintegrating.† Stefan got out on his own side and turned to give Elena a courteous hand down. â€Å"It’s possible you’re final y rubbing off on me,† he said to Damon, his lips twitching slightly with amusement. â€Å"I’m in the turret in a single. There’s a balcony.† â€Å"How nice for you,† Damon said, his eyes moving quickly between them. â€Å"This is a dormitory for both boys and girls, then? The sins of the modern world.† His face was thoughtful for a moment; then he gave a bril iant smile and began to pul luggage out of the back. He had seemed almost lonely to Elena for that second – which was ridiculous, Damon was never lonely – but that fleeting impression was enough to make her say impetuously, â€Å"You could come to school with us, Damon. It’s not too late, not if you used your Power to enrol . You could live on campus with us.† She felt Stefan freeze. Then he took a slow breath and slid up next to Damon, reaching for a stack of boxes. â€Å"You could,† he said casual y. â€Å"It might be more fun than you think to try school again, Damon.† Damon shook his head, scoffing, â€Å"No, thank you. I parted ways with academia several centuries ago. I’l be much happier in my new apartment in town, where I can keep an eye on you without having to slum with students.† He and Stefan smiled at each other with what looked like perfect understanding. Right, Elena thought, with a curious mixture of relief and disappointment. She hadn’t seen the new apartment yet, but Stefan had assured her that Damon would be, as usual, living in the lap of luxury, at least so far as the closest town could offer. â€Å"Come along, kiddies,† Damon said, picking up several suitcases effortlessly and heading into the dorm. Stefan hoisted his tower of boxes and fol owed him. Elena grabbed a box of her own and came after them, admiring their natural grace, their elegant strength. As they passed a few open doors, she heard a girl mock wolf-whistle, then giggle breathlessly with her roommate. A box tipped from Stefan’s enormous pile as he started up the staircase, and Damon caught it easily despite the suitcases. Stefan gave him a casual nod of thanks. They’d spent centuries as enemies. They’d killed each other, once. Hundreds of years of hating each other, bound together by misery, jealousy, and sorrow. Katherine had done that to them, trying to have them both when they each wanted only her. Everything was different now. They’d come so far. Since Damon had died and come back, since they had battled and defeated the jealousy phantom, they’d come to be partners. There was an unspoken acknowledgment that they would work together to protect a little group of humans. More than that, there was a cautious, but very real, affection between them. They relied on each other; they’d be sorry to lose each other again. They didn’t talk about it, but she knew it was true. Elena squeezed her eyes shut for just a second. She knew they both loved her. They both knew that she loved them. Even though, her mind corrected conscientiously, Stefan is my true love. But something else in her, that imaginary panther, stretched and smiled. But Damon, my Damon†¦ She shook her head. She couldn’t break them apart, couldn’t let them fight over her. She wouldn’t do what Katherine had done. If the time came for her to choose, she would choose Stefan. Of course. Would you? the panther purred lazily, and Elena tried to push the thought away. Everything could fal apart so easily. And it was up to her to make sure that never happened again. How to cite The Hunters: Moonsong Chapter Two, Essay examples

Financial Accounting Quality and the Adoption

Question: Describe about the Financial Accounting for Quality and the Adoption. Answer: Introduction Woolworths Limited is retail company of Australia with extension in interest overall the Australia and New Zealand. It is second largest organization in the list of revenue. It was founded in 1924 and has its headquarters in Bella Vista, New South Wales, Australia. Percy Christmas, Stanley, Cecil, George and Ernest founded it. Woolworths has a division in petrol sector, hotel industries, general merchandise, home improvements and groceries. Woolworths opened its first shop as in the name of Woolworths Stupendous at the Bargain Basement in the Pitt Street of Sydney. Woolworths has been listed on the Australian Securities Exchange in the year 1996. Woolworth has made expansion in the business of the Liquor. In the year 2006 Woolworths had been rolled as new Retail point for selling of the system which will be running on the IBM POS Hardware as well as LCD touch screens all over the stores. In Australia there was hospitality group and leisure period was 75% which was owned by the Woolwo rths (Woolworths Online.2016). BHP Billiton Limited is a mining, metal and petroleum industry with headquarters in Melbourne, Australia. This was founded in the year 1860. Products of the industry are iron ore, petrol, coal, copper, nickel, uranium and natural gas. BHP is listed in the as dual company. In the UK, the BHP Billiton Plc had been listed on the London stock exchange with constituent in FTSE 100 Index. The Australian group of BHP Billiton Limited and British BHP Billiton Plc is listed as separate entity with the different holders of the bodies. Instead of that, it was operating on one business in the identified boards of directors as well as a structure of single management. In the year 1998, for the reconstruction of the company, BHP had hired an American in the name of Paul Anderson. Anderson had achieved successful phase in the completion of the merger between BHP and London Based Billiton. BHP Billiton was operating in a wide range of mining and processing of oil and gas production which was operat ing over 25 countries with employment opportunity given to 41,000 (Bhpbilliton.com.2016). Part 1: Disclosure of leasing Woolworths Lease are divided as category of the Finance leases by the Woolworths, in which terms of the lease are getting transferred substantially to all the rewards and risk which is under the lessee ownership as done under Accounting Standard AASB 1008 Leases. All the other leases under Woolworths are categorized as operating leases. Payments of the operating leases are identified as a cost, which is based on the straight-line method over the term of lease (Deegan 2012). Payments of the rental lease are increased by fixed rate, but that will be excluding the contingents. Similarly, there is an increase in the rentals of the index based are identified over the straight-line method on and over the term of lease. Based on the straight-line method the differences in the amount asset and liability are paid as well as the amount of the lease. An incentive, which is received from the operating lease, is primarily identified as liability and then it is identified as lease expense by straight-line me thod over a certain lease term (Deegan 2016). Concerning Leasehold improvement every year, there has been increased improvement. For the leasehold property there was useful life of maximum 25 years that to in the retail property, whereas, 40 years in the case of hotels (Samkin and Deegan 2012). Amortization of the Leasehold improvements was comparatively shorter for the left over period of the leases of individual or the estimation of the useful life was done for the growth of the entire Woolworths. Leases are also available under the current and non current borrowings. The disclosure of the lease has been done by the Accounting Standards, i.e., AASB 117 (Weil et al., 2013). Under the Australian Financial Reporting Standard AASB 117 is related to the disclosure of leases is the setting of the paragraphs from 1 66. AASB 117 had commenced on July 15, 2004, and an application was made on January 1, 2005 (Horngren et al., 2012). BHP Billiton In case the of BHP Billiton there was decrease in the net finance cost which was reflecting the gains achieved from foreign exchange on the finance lease with redemption of Petrohawk Energy Corporation, this leads to resulting in profit for the redemption as well as expense for the lower interest (Wang 2014). Finance of lease included in the power generation and asset transmission. Payment of the lease is subjected to the escalation of inflation clauses on the rentals of the contingent to be evaluated. The lease of this will involve the extension and options of renewal. In case of the operating lease which is included in the division of the property, plant and equipment following the Accounting Standard AASB 1008 Leases. Rental payment of the company in fixed, whereas escalation of the inflation clause under which there is determination of the contingent rentals (Rahman 2013). There is option of renewal and extension of the specific leases. An asset which was under the system of leas e, which was arising from the receiving of the group and substantially all risk and rewards in the ownership of assets are being capitalized as lower fair value of all the property, plant and equipment. The estimation was presented on the payments of lease with minimum value. The correspondence in the obligation of the lease in finance and will be included inside the bearing of the interest in liabilities (Arnold 2012). Provision will be made on the present value of the operating lease payments, which will be in surplus to the space of the lease. Rights of the oil and gas will be initially taking the form of a lease. Similarly, it will also owe the onshore outright in fee. Operating on the lease of the rent payment is being decreased since 2013 (Adibah Wan Ismail et al., 2013). In Macedon and Stybarrow there was production of license, which was issued which, was issues by Australia Government after the expiration of the five years of the production process. Operating lease is identi fied as liability when subsequent and receiving on the allocation of the payments of lease, which will be between the expenses of the rental liability and reduction in it (Deegan 2013). The rules, standards and regulation of the policy related to disclosure of lease that will be done on the standards of accounting in Australia in relation with AASB 117. Australian Accounting Standard Board was made as AASB 117 under the Section 334, of the Corporation Act 2001 (Yu and Wahid 2014). The main aim of the AASB 117 Leases is for the prescribing for lessors and lessees should disclose accounting policy about the prescribed rules and standards should be appropriately applied. The leases should be according to the group purpose of the financial statement of every entity in reporting. Standard of the lease in the accounting period should be only applicable if the exploration of lease is granted in the field of mineral, oil, natural gas and other similar resources. Lessor will do licensing of the contract on the transfer of the right for utilization of the assets even it is of the services with substantiality, and he may call those as maintenance of the asset (Loyeung et al., 2016). Part 2: Disclosure of liabilities - Provisions and contingent liabilities Woolworths Provision of the Woolworths are identified under the group, which is presented as legal body on the obligation of constructive result on the events of the past, it will be obvious that economic conditions (Kraal et al., 2015). Provision is distinguishable from the other liability like accounts payable and accruals because of the uncertainty about the timing of the or for the expenditure of the future settlement is necessary it will be governed under AASB 112. Employee benefit is identified for the advantage of leave, which will be annual and service of long duration, which is as per AASB 119 Employee Benefits. Self Insurance risk will be initially estimated for the liability for compensation of the worker and liability of the public claim (Camfferman. and Zeff 2015). Provision of the restructuring is to be identified in the group, which will be developed for the detailing of expectation in validity. Borrowing in the liability section will be identified initially at fair value, which is less attributable to the cost of transaction. Subsequent in the borrowing are stating in the amortization cost (Carey et al.,2014). If there is any difference relation to cost and redemption which will be identified in the consolidated profit and loss statement of the period (Bond et al., 2016). Under the head of liability there are many other divisions with other major head as current liability and non- current liability. A current liability is included in trade and other payable, borrowing, other financial liability, provision and income tax payable. Non Current liability is following the content of both of them are followed by the standard of "AASB 1044". One more accounting standards are in the provision of the Australian Accounting Standards which has to deal with a specific kind of provision, and contingent liability and entity for the application of standard. The trade payable is the payment of the liability and other goods and services which in replied in the invoices f or getting agreed by the supplier (Guthrie and Pang 2013). Accruals in the division of the liability will be received and supplied, however not paid. It will be included in the due amounts of liability. Accruals are sometimes laid under the division of the trade and other payable, which can be the provision of separate reporting. The standard of the provision of this liability is certain to the timing in the context of depreciation, impairment of the assets which will be doubtful in carrying the assets. A contingent liability is not identified as liability because it may be resourcing the economic benefit of the outflow. Further is consideration of obligation in compliance with the above-given standards of AASB. A contingent liability is disclosing the identification in paragraph 86 (Laing and Perrin 2014). BHP Billiton BHP Billiton has followed the standard of the AASB 139 - Financial Instruments with Recognition and Measurement for the disclosure of liability with respect to inclusion of provision and contingent factor but excluding the considerations of lease in the category of the liabilities (AASB 2016). According to accounting standard AASB 137 this will be applicable only if there applicability of liabilities in the division of provision and contingent liability. There will be specific requirement, which will be applicable in case of material, according with AASB 1031 Materiality. The annual report of BHP Billiton has made the accordance which will be applicable in the superseded "AASB 1044" which is included in the point provision, contingent liabilities and contingent assets as notified in the Commonwealth of Australia with Gazette no S 450 in the October 2001. BHP Billiton has not adopted the standard of 139 because it is not applicable in a case of guarantees, which is under the scope of "AASB 139" in the financial instruments for the identification and measurements. Under AASB 112 there was disclosure of the provision which is categorized as the under various categories. Provision has the following division employee benefits, restructuring and post- retirement employee benefit all this heads are coming under the category of current. Further is classification of employee benefits and post- retirement employee benefit that comes under category on non-current provision. The total of the restructuring provisions are included in the provisions of business for the terminations and in the office closures (Ifrs.org.2016). Further, there will be provision regarding to post-retirement employee benefits, which will be included in the pension liabilities and medical benefit liabilities. All the standards related to the liability and provision is truly fulfilled by the BHP Billiton and that to true with its aspects. On the overall analysis of the provision and contingent it is because of relation to the uncertainty of the amount and time. Moreover, inside this standard the contingent is utilized for the liabilities which will not be identified because of the existence in the confirmation because of the occurrence and non occurrence because one and more future of uncertainties in the event but not wholly under the entity which will be controlled. In addition, it is said that liabilities are the identification, which is not matching the criteria (Aasb.gov.au.2016). Part 3: Disclosure of Intangible Assets Woolworths From the annual report of Woolworths Limited, it has been noticed that company has intangible assets has decreased. It mainly reflects upon the decreased intangible assets especially in the New Zealand Supermarkets business in acquiring purpose (Kober, Lee and Ng 2013). In accordance with AASB 138 Intangible assets, Woolworths Limited follows the accounting standard for the given years. This particular standard is applicable to intangible assets for defining active market, cost as well as fair values and useful life of an asset of Woolworths Limited (Kaplan and Atkinson 2015). Intangible assets involve the in process developing the research and development of Woolworths Limited. It acquires business combination from goodwill account resulting in legal rights from Woolworths Limited. Internal generated goodwill of Woolworths Limited recognized as intangible assets such as publishing titles as well as customer lists. Research costs are mainly incurred that are recognized by Woolworths Limited. Development costs recognizes as assets of Woolworths Limited for viewing at the technical feasibility for the intangible assets for usage of sale. It is the ability for using or sells of intangible asset of Woolworths Limited. Cost of internal generated intangible assets of Woolworths Limited involves start-up costs, relocation costs as well as training costs and advertising costs (Ifrs.org. 2016). Intangible assets with finite useful lives help in amortization for useful number of years. It is the residual values of Woolworths Limited for predicting intangible assets for purchase of assets. Amortization period as well as amortization method of Woolworths Limited is for the intangible assets at the end of the specified year. Disclosures is maintained in the paragraph 118 to 128 as it implies intangible assets for Woolworths Limited (Horngren et al. 2013). IAS 38 explains the intangible assets as issued by International Accounting Standards Board. In the tier 1, it explains regarding the for-profit entities in compliance with IAS 38. It widely depends on the application of non-for-profit entities for providing additional guidance as mentioned in IAS 38 (Hennes 2014). Woolworths evolves as bringing innovative approach for meeting the market challenges as well as finding new ways to delight customers in the most appropriate way. These particular retail companies try its best in delivering potential growth in the upcoming financial years. It enables approaching shareholders for consistent strong returns for future years. BHP Billiton Limited From the annual report of BHP Billiton, it has been noticed that the companies abide by the accounting standard IAS 38 intangibles. BHP Billiton is an Australian-listed company operating in mining sector. Key assumptions for oil and gas derive from forward price curves as well as long-term views from the potential external sources. These prices are majorly adjusted for arriving at consistent price assessment by the market commentators. Goodwill of BHP Billiton Limited arrives at huge range. It has been allocated from various reportable segments (Hausman 2012). IAS 38 Intangible assets identify the aggregate amount of research as well as development expenditure. It relates largely with potential information of intangible assets of BHP Billiton Limited. Description is the carrying amount as well as remaining amortization period in any of the material misstatement as acquired by government grants (Guthrie and Pang 2012). Information relating to any kind of restrictions depends upon the titles of intangible assets as well as pledge of securities for the company BHP Billiton Limited. It is the amount of contractual commitments regarding the acquisition of intangible assets for BHP Billiton Limited. AASB 136 states intangible assets with indefinite useful lives for amortizing purpose as well as tested impairment of assets for BHP Billiton Limited (Ifrs.org. 2016). It reveals the useful life of an intangible asset for reviewing each period for indefinite assessment in the most appropriate way. Intangible assets of BHP Billiton Limited contain physical substance as per the Accounting Standard. Underlying assets may be either tangible or intangible assets for finance lease obligations for BHP Billiton Limited. As far as non-current intangible assets are concerned, it is applicable for sale as per the Accounting Standard (Drury 2013). Goodwill acquisition is mentioned in the business combination under the AASB 3 Business Combination. Intangible assets define as the ident ifiable attributes that differentiates with goodwill. Recognition of goodwill for BHP Billiton Limited is the business combination as represented in the future economic benefits. It is individually identified as acquired in the asset allocation and is also stated in the financial statements of BHP Billiton Limited. Part 4: Disclosure of revenue Woolworths From the annual report of Woolworths Limited, it has been noted that the company follows the disclosures of revenues under Accounting Standard 9. Market position of Woolworths Limited comes under 25 global companies in case of revenues as well as market capitalization at the same time. Revenue expenses recognized as net GST as mentioned in the financial statement of Woolworths Limited (Armstrong and Ebell 2014). Implementation of new revenue standard for discussing on the stakeholder challenges as per the given accounting standards. In case of revenue from external customers, allocation has been done on evaluation of supply chain segments. It reveals the business entities for operating depending upon arm length basis. Accounting Standard 9 states that bases for recognition of revenue for Woolworths Limited taken from the profit and loss statement. It mainly focuses on the revenue recognition from ordinary activities of business enterprise for Woolworths Limited. It is the sale of goo ds, rendering of services as well as usage of enterprise resources in an effective way (Aasb.gov.au. 2016). Woolworths Limited follows the Accounting Standard for revenue recognition for removing inconsistencies as well as weakness in current revenue literature. International Accounting Standard Board as well as US Financial Accounting Standards Board jointly issued new revenue standard 15 with potential customers of Woolworths Limited. It virtually states the revenue requirements under the Accounting Standard IFRS and US GAAP. Board provides more robust framework in order to address revenue recognition issues for future analysis purpose. It improves comparability in case of revenue recognition practices in and across industries, capital markets as well as capital markets (AASB 2015). IFRS 15 specifies with the accounting treatment in case of revenue recognition arriving from contracts with customers (Kober, Lee and Ng 2013). It is applicable to business entities of entering contrac ts for providing goods as well as services. FASB requires more disclosures as mentioned in the interim financial statements of Woolworths Limited. IASB permits with impairment losses in comparison with FASB. Recognition serves as a business entity for satisfying the performance obligations for Woolworths Limited in the upcoming financial years (Kaplan and Atkinson 2015). Woolworths Limited adopts these accounting standards in measuring the cash flows for generation future revenues in the most appropriate way. It reflects the amount for a business entity in transferring goods as well as services to potential customers for Woolworths Limited. BHP Billiton Limited From the annual report of BHP Billiton, the company follows the revenue recognition based upon Accounting Standard 9 (Kaplan and Atkinson 2015). Future revenues from business operations for BHP Billiton Limited in project mines as mentioned in the annual report. In case for demand of products and production, it considers business operational results from existing reserves for depleting over specified time. Revenues and profits of BHP Billiton Limited derive from the oil as well as gas minerals for viewing at the financial condition. It requires generating reserves for meeting the future production requirements at the most affordable prices (Kober, Lee and Ng 2013). IAS 9 deals with revenue recognition for special considerations that arises from construction contracts as well as lease agreements for BHP Billiton Limited (Kober, Lee and Ng 2013). Further, revenue arising from hires purchase as well as other similar subsidies for future analysis purpose. BHP Billiton Limited checks over the revenue from insurance companies from the insurance contracts. It states the realized gains from the disposal as well as unrealized gains resulted from non-current assets of BHP Billiton Limited such as appreciation for fixed assets (Kaplan and Atkinson 2015). Addition to that, BHP Billiton Limited has unrealized holding gains resulted from change from financial statements. Revenue is the gross inflow of current asset figures like cash, accounts receivables as well as other business consideration from normal course of business (Ifrs.org. 2016). The above accounting standard explains the completed service contract method for accounting process in revenue recognition for statement of profit and loss (Ifrs.org. 2016). It helps in rendering of services in substantial attributes as charged by potential customers for BHP Billiton Limited. Revenue recognition concerns mainly with timing as stated in the financial statement of BHP Billiton Limited (Kober, Lee and Ng 2013). Amount of re venues arises from the business transactions as determined by agreement among the parties for future analysis purpose. It recognizes revenues like sale of goods in transferring well to the buyer in getting the access on timely manner. Conclusion and Recommendation Finally for making recommendation about the above analysis made in respect of BHP Billiton and Woolworths, regarding the accounting standard can be made on the following points: Accounting Standards in the financial reporting council is authorized for releasing the mapping of document and making provision for keeping up to date. For providing the consistency and going forward for avoidance of the more complexity. AASB has many accounting standards that will be exercised incompliance with information of the standard. The accounting standard will be an applicable short-term project, for the improvement in the clarity and consistency. The federal government should consider the present small and large thresholds given a determination of appropriation of the level at the following entity. The long is the project there is existence of the complexity in the accounting standards of AASB. The standard adopted by both the company in relation with AASB 137 is difficult for the maintenance because it is affecting the investors for the further investment in the company. The accounting standards of the BHP Billiton in respect to the revenue generation is not effective, for making improvement there has to be effectiveness in the implementation. In case of Woolworths, the intangible way of showing depreciation of the assets is not proper, for the generation of profit in respect of Gross profit; company needs to adopt policies relating to the exemption. 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