Technology In Invisible Man And Hollow Man Film Studies Essay

Technology In Invisible Man And Hollow Man Film Studies Essay The classic 1933 film The Invisible Man based on a science fiction novel by H G Wells of the same name is a story which follows the life and demise of Dr. Jack Griffin as he battles psychological and physical effect of an invisibility drug while trying to find a cure to return him to normal visibility. The film was directed by James Whale and starring Claude Rains and is considered to be one of the greatest of a series of films called the Universal horror films produced in the Golden Era 1930s of the Universal Studios. The Invisible Man was a phenomenal success, despite being realised during the Great Depression, and produced several sequels. The success of the film also launched the career of leading actor Claude Rains. Hollow Man released in the year 2000, Director by Paul Verhoeven and starting Elisabeth Shue Kevin Bacon is the modern day equivalent also inspired by H. G. Wells The Invisible Man A scientist develops a serum which renders the flesh of any living life form invisible. After testing the serum on a variety of different animals he decides to inflict it upon himself but after efforts to return him to permanent visibility fail he and his colleagues struggle to find a cure before the mental repercussions take their toll. Despite being inspired and based on H.G Wells original novel, although based in different eras, both films contain many paralleling sequences depicting the various elements of the invisible characters different states. Some key examples of this can be seen when the character turns from totally visible to invisible or visa versa. Sometimes an invisible character is wearing visible clothes and face masks which interact with other cast members and the environment in shot. Both films helped push the boundaries of the special effects available in their respective eras and presented new and exciting challenges to the special effects artist in charge of producing them and it is these effect with can be credit to the susses of both films. John P. Fulton and Frank D. Williams are the men directly responsible for creating the ground breaking effects seen in the The Invisible Man film. On the 23th of July 1916 F. D. Williams filed a US patent entitled Method of Taking Motion Pictures which detailed a method of taking motion pictures, and is especially adapted to produce a picture showing two or more objects in relative positions in which they have not actually been placed (F. D. Williams, 1916. Method of taking motion pictures. U.S. Pat.1,273,435) This process was used and adapted as a base to create the majority of effects which illustrated a partly clothed or bandaged invisible character in the film. To achieve these effect sequences Rains or a double wore a tight fitting black velvet suit underneath any clothes which were to remain visible moving around the scene. The actors performance was then filmed on a black velvet backdrop; a second background plate was filmed and a double exposure was then used to seamlessly combine the two shoots together, this resulted in the black elements from the first shot, the valet suit and backdrop being replaced by the background film in the second shoot. This is a very early version of an effect today know as green screen, in modern times an array of different colours, most commonly green, blue and black are used depending on the backdrop and the colour of other elements in the scene for example if the screen is green heavy or an actors costume includes green, a blue backdrop can be used. After the film was finished Fulton admitted the most difficult shot to achieve of the entire film was when the invisible man is seen to unwrap the bandages from around his head in front of a mirror. To create this sequences four different takes where used of the actor removing the bandages but with different parts of the set masked in black velvet. The first take was used to captor the surrounding walls and mirrors frame but the mirror glass was masked out so it could be captured separately in the second take, the third was of the actors back unwrapping the bandages and the fourth of the actor performing the same unwrapping action but from the front. Each take needed to match in perceptive and viewpoint to enable them to be merged together into a single shoot. (Now you see him:The Invisible man revealed, 2004. DVD. USA: Universal Studios) A parallel can be draw to this sequence in Hollow Man when efforts to restore the invisible scientist Sebastian Caine played by Kevin Bacon fail. His colleges make the decision to create Sebastian a synthetic face mask by pouring liquid latex over his head to help give him a visible presents. There was a lot of discussion about what had been done before in invisible man movies and Paul was very concerned we did not repeat all been done before Alec Gillis (Fleshing out the hollow man, 2007. DVD. London: Sony Pictures Home Entertainment) In the Hollow Man special features The Mask, Tom Woodruff, Jr. from Amalgamated says our main drive was coming up with something that looked like Kevin Bacon but also looked like some crudely constructed mask (Fleshing out the hollow man, 2007. DVD. London: Sony Pictures Home Entertainment) The choice to use a latex mask molded to the actors face did indeed make bacon more recognisable to the audience which dose help further ground the entire effect. Unlike The Invisible Man where bandages are wrapped around Rains head, disguising his characteristic features to the point where it could be anyone and inevitably allowing the director to cast doubles in some shots which is noticeable due to the double being taller than rains. To a achieve the effect of liquid latex being poured and conforming around the actors face which would seemingly to appear out of thin air, The actors face was covered in green body paint which was later digital removed from the plate leaving only the latex. According to Alec Gills from Amalgamated Dynamics and Jonathan Erland of Composite Components, experts in green screen technology, a new type of body paint was developed which was used to actively turn Bacon into a walking green screen which in its self was a major development to allow the actor to be painted out of many scenes in the film. Many safety guidelines had to be followed in its creation, the paint had to be durable as well as being safe for actor Bacon to wear during the busy filming schedule. Green vacuum formed pieces of plastic were placed over the actors eyes to help protect them from scissors while eye holes were cut into the mask they also helped in the masking out of Bacons actual to allow the integrate of a 3D generated model of the inside of the latex mask to aid the illusion of a hollow interior. (Now you see him:The Invisible man revealed, 2004. DVD. USA: Universal Studios) Turning Bacon into his walking green screen state meant he was able to physically act out all of his scenes even if he was in a fully indivisible state in the film because of high tech digital camera used in the filming were able to record their own movements, after a take was filmed the camera was able to automatically re-film the empty background set precisely based on the pre-recorded tilt pitch and pan data, because this generated an exact duplicate plate made the job of digital removal of Bacon far easier, this in turn allowed the cinematographer to create much more dynamic and interesting camera moves. This also provided bacons fellow actors a precise focus point in a scene which as something just not possible in The Invisible Man as camera had to remain static and Rain was filmed on at black ground and composited back into the sequence later. Filming Bacon in the scene also supplied the special effects team with a great animatic and lighting reference to match any CG elements to. A second paralleling sequence between the two films can be seen when the main character passes between the states of visible to invisible. In Hollow Man after developing and successfully testing an invisibility serum on animal subjects, Sebastian decides to take his experiments to the next level, a human trail by inject himself with the serum which triggers the dramatic transformation to invisibility, although in reverse this effect sequence is also used in the last scene of The Invisible Man when of Dr. Jack Griffin dies the invisibility which has plaged him thought out the film final wears off and his body becomes visible throw death. As Griffin fiancà ©e Flora sits down beside his bed the camera changes to an Answering Shoot, a technique used to show dialogue between two characters. The camera is moved to look over Floras left shoulder, although we the audience start to hear Griffins voice speak his last words we can see Flora is still in fact looking at a hollow night shirt tucked up in bed and an impression in the pillow where Griffins head ought to be. In this shoot the night shirt is seen subtly rising and falling to indicate breathing but this has not been animated in keeping with the words we can hear Griffin speaking. After a brief close-up shot of Flora, the camera cuts back to a close up of Griffins imprint in the bed. Almost immediately the transformation takes place and this is the first time in the film the audience see Rains face and after a slow plan back the film ends. This was done directly in the camera, the pillow, the indentation and all was made of plaster and the blankets and sheets of papier-mà ¢chà ©, a slow long lap dissolve revealed a skeleton, a real by the way another lap dissolve replaced the skeleton with a roughly sculpted dummy which suggested the contours of the actor and a further series of dissolves each time using a slightly more finished dummy brought us to the real actor himself John P Fulton DVD commentary. (The Invisible man, DVD 2004. DVD. USA: Universal Studios) The potential problem with using this technique of layering full frames is if any other supposedly static object moves thought out any of frames the in the scene this will becomes very obvious. This is most notable when the corner of the bed sheet moves between the skull and full face transition. In contrast Hollow man is able to utilise many modern techniques for this transformation from visible to invisibility, most notably computer graphics. In the equivalent scene actor Kevin Bacon character seemingly dissolve away; multiple different layers of human anatomy effectively dissolve from one layer to the next. His skin gives way to the layers of muscles, tendons, internal organs and eventually only an animated skeleton left thrashing around on the table for a short period before it too disappears. A scene only made possible by today standards by continually pushing the boundaries of computer graphics. Another thing that made it more difficult for us was the actual amount of data and amount of geometry we had to push though are system, we had to buy better and faster computers to actually handle it Scott Stokdyk, Digital Effects Supervisor (Fleshing out the hollow man, 2007. DVD. London: Sony Pictures Home Entertainment) This was a necessary step in the case of Hollow Man as unlike other CG characters generated for feature films which only require modelling the outer skin of a character, the team at Sony had to go to great lengths to produce all the different individual internal elements of the human body to achieve this effect sequence. Before work on the CG character could begin preliminary research into human anatomy was carried out by the team who looked out medical journals and the work of Dr.Gunther von Hagens who painted a technique for preserving human tissue with polymer which is used in the Body Works exhibitions. The team then started RD testing ways of adding animated controls to models of the human body capable of simulating not only the overall human body movements but also controlling all the individual elements that comprise of the human body. After Kevin Bacon was selected to play the lead role full body cyber scans were generated to match the 3D representation which allowed modelling supervisor Wayne Kennedy and the team to match his likeness as close as possible as . But While modelling techniques were still being developed the arising problems meant a separate department, pushing software development and plug-in creation. Modern films produced with digital technology arent as restrictive as in the analogue period, new software can be custom written for a specific task. The production team worked with Maya to accomplish the majority of 3D work used in the film as another advantage of the digital workflow, meant custom tools built for the studios pervious film Stuart Little were adapted and applied where needed to Hollow man. (Shay,E., 2000. Hollow Man: Disappearing Act.Cinefex,83, 111) (more pictures to be added) (conclusion be rewritten) Although there have only been two scenes discussed, many parallels can be drawn between the two films, in the way the audiences react to them, and the effects used. Although due mostly to technological and creative advancement, there are also many differences in how the effects were achieved. One thing can be said for both films though, at the time of their release both films were at the cutting of technology. Keeping the audiences at the edge of their seats in true horror fashion. The Invisible Man used many of the original techniques, which became the basis for modern cinema and would evolve and go on to be used in Hollow Man almost seven decades later. Techniques such as the Williams process or travelling mattes as they are also known. These processes would go on to become green and blue screen techniques used in todays film industry. Like many of the horror classics from the analogue period, The Invisible Man has become very dated. The effects were believable at its time of release they have become less so as the years have gone by. In some scenes the effects are quiet comical in execution by todays standards. The techniques used were also not fool proof, even at the time of production. The use of different lighting set ups used to achieve some composited effects, caused instances of ghosting where the set was visible through the character. These factors have lead to the film becoming less convincing as the years have passed. The same advancement in technologies, has also meant that films such as Hollow Man could be produced reaching new levels of realism. Firmly putting audiences back in the grasps of fear. It took the team at Sony Picture Imageworks over 2 years to create the visual effects used in Hollow Man with the vast development of computers, plugins and software advancements. The finished result keeps Hollow Man on par with films being released a decade later. With further developments in technology and computer generated imagery, it can only mean bigger, better things to come. Keeping audiences on the edge of their seats. Sussce of film made 7 more Refs (The Invisible man, DVD 2004. DVD. USA: Universal Studios) (Now you see him:The Invisible man revealed, 2004. DVD. USA: Universal Studios) (Shay,E., 2000. Hollow Man: Disappearing Act.Cinefex,83, 111) (Fleshing out the hollow man, 2007. DVD. London: Sony Pictures Home Entertainment) (F. D. Williams, 1916. Method of taking motion pictures. U.S. Pat.1,273,435) Rickitt, R., 2000. Special Effects the history and technique. London: Virgin Books http://en.wikipedia.org/wiki/The_Invisible_Man_%28film%29 http://en.wikipedia.org/wiki/Hollow_Man Hollow Man: http://www.imdb.com/title/tt0164052/

Language and Gender essay- Nora’s first job Essay

Nora’s first job is an opening of a short story from an annual that has been published for girls. As the story is in a book that is aimed at girls. The language and the writing style would have been created to make the book easier to read for the audience. The writer would have to write about things that girls are going to find interesting otherwise they are not going to sell lots of their books. Throughout the texts many linguistic methods have been used. One of the linguistic methods that I have found is the use of exclamatory punctuation. There are many examples of exclamatory punctuation in the text and they all seem to be important points. The exclamatory punctuation ends up emphasising on a word or a phrase when the girls are talking. For example ‘you should be more careful!’ includes an exclamation mark at the end of the phrase. This could mean that the girl was shouting at Nora and then this might have come across harshly towards her and cause the other girl to feel more powerful than the other. As the phrase would have been said from a girl, it would have sounded as if she was being catty and that there might not have been a problem. Sometimes women are insulted by other people. This can cause women to become reclusive and can stop them from being themselves. In the short story Norah’s first job we can see that graphology has been used. The most important thing that graphology can show is what women and men are perceived as and how they are meant to look.in this story there is a picture of a woman who is picking out clothes. The clothes seem to be dresses which could indicate the fact that women are supposed to wear dresses and that they are all meant to dress the same. The woman in the image could possibly be Norah. We can infer this from the fact that she is trying to get a job at a shop where they sell women clothes and dresses. By having an image on the page people are more likely going to pick up the book and read it. Young girls especially are going to find the images intriguing and this can then make them want to carry on reading the story. The sentence types play a huge role in short stories. If the lengths of the sentences are too long then people are going to get bored and stop reading the book. Youngsters especially are going to see a whole page of writing that is line after line and they are going to then not want to read the book. There has been a lot of use of adverbs, this could mean that the writer might have wanted to do this in order to portray the fact that women  are often the quiet ones. For example in this text the adverb carefully has been used. This could infer to us that women are too carefully and that the woman who is featured in this story is going to be portrayed as a careful person. Another adverb that has been used distinctly. This might have been used to ensure that the women are the ones that usually separate themselves from others and they are the emotional ones who exaggerate everything. Some people would say that women in this story seem to be controlling of all situations. We can see this in the text when one of the women end up saying that all the staff are ill and that she also feels so ill. This might be the reason as to why the exclamation mark has been used in order to show that sometimes women end up exaggerative every situation. Personal pronouns have been used throughout this text. The fact that when the girls are having a conversation neither of their names are hardly mentions they are always referred to as ‘you’. This might have been done to show that women are not as important as men. This might be because the man who is mentioned in the story usually has his name when he is brought into the story. Whenever there is an argument going on in the story again it is always the use of personal pronouns. The text seems to be formal as they are applying for a job, even though this is happening the text still seems to be interesting. From having the story laid out on an easy read level this will mean that younger people will also be able to read the story.

All About Essay Scholarship Topics

All About Essay Scholarship Topics While you can't predict every essay question, knowing some of the most typical ones may give you an advantage on applications. Having grammar mistakes can destroy your likelihood of winning the scholarship. Finally, when you've composed the very best draft you are able to ask the very same individuals to proofread for grammar and spelling errors. The reasons could be absolutely different. Planning ahead is very important to folks of all ages to be ready for unforeseen conditions. There are a lot of distinct topics about nursing to choose from. The scholarships you find are likely to fit into specific themes that you must have the ability to identify so as to save your family time, frustration, stress, and most significantly money. Being a nurse is a rather influential and fulfilling profession. A well-written essay may be the most persuasive portion of a scholarship program, which explains why much time and attention needs to be put into its preparation. A paper proposal is the initial step to writing a research paper the intention behind the proposal is to become clearance from the instructor that the topic you've chosen. So since you can see, the registration procedure is very simple and understandable, so there are not any conundrums or trick to do that correctly. The official confirmation procedure would begin whenever the winners would be announced. Otherwise, you can say you aspire to discover a career path when studying in collegelead with what field you wish to study. After all the present generation will help shape the world and we wish to be a portion of that. As a consequence, such students search for the best essay help to be certain that their project is going to be produced at the maximal level in accord with all academic standards. Many students make the most of our title page generator. The great thing about scholarship essay prompts is they're repetitive. Getting passionate and genuine is vital. In case you decide you need to chat about one of the cliche essay topics mentioned previously, an excellent method to tell a more prevalent story is to concentrate on one specific moment and build from that point. Students have to remember that the most usual essay writing mistakes made by them should get avoided whenever possible. When you're in high school and you're expected to compose an essay, you may not know. Students should explain the reason why they chose the set of articles for review in a brief paragraph at the start of the bibliography. Some students may find it even more troublesome to work on this kind of essay since they are not sure of their ideas or since they aren't confident about their writing style. The best students enjoy writing essays since they're an opportunity to. That means you can be certain of excellent scholarship essay examples. You are able to also learn the way to best follow the necessary scholarship essay format. For those who have sent in your essays but did not make it in the top three, we want to say a couple of things. Such essays are typical. Scholarship sponsors search for applicants with vision and motivation, so they may ask about your targets and aspirations. Scholarship topic is going to be updated every week. If you avoid all scholarships including an essay prompt, you might lose out on major scholarship money. Scholarship Search Tools The very best spot to start is with a couple of search tools. The Importance Of Nursing Service Nursing service is among the most essential elements of hospital services. Separate applications continue to be required for competitive awards, like the President and Martin Luther King Jr. scholarships. Looking for the primary and secondary sources needed for drafting the topics can assist the students to a wonderful extent. Colleges are not searching for perfect folks. It's evident that most students find it challenging to submit absolutely free error sample essay for financial need scholarship since mostly they give plagiarized content only because they copy the specific information found on the web. Learn more on the subject of the Build U. Scholarship.

The Commonly Confused Words Prescribe and Proscribe

The words prescribe and proscribe  are similar in pronunciation and can be easily confused, but are almost opposite in meaning. Definitions The verb prescribe means to recommend, establish, or lay down as a rule. Similarly, prescribe means to authorize a medical prescription. The verb proscribe means to ban, forbid, or condemn. Examples When doctors prescribe medicine for a child, they take the childs size and weight into account and adjust the dose accordingly.He read her temperature as 98.8. Very, very slight, he told her. I prescribe sleep.(John Updike, Married Life)Each year as many as two million Americans suffer from antibiotic-resistant illnesses, and 23,000 die as a result. Clearly, we need to get doctors to  prescribe  antibiotics more selectively. But how can this be done?(Craig R. Fox et al., How to Stop Overprescribing Antibiotics. The New York Times, March 25, 2016)Many localities have passed ordinances that proscribe the use of leaf blowers.The First Amendment generally prevents government from  proscribing  speech, or even expressive conduct, because of disapproval of the ideas expressed.(Earl E. Pollock,  The Supreme Court and American Democracy, 2009) Usage Notes Prescribe is a much commoner word and means either issue a medical prescription or recommend with authority, as in the doctor prescribed antibiotics. Proscribe, on the other hand, is a formal word meaning condemn or forbid, as in gambling was strictly proscribed by the authorities.(Maurice Waite, ed., Oxford Thesaurus of English, 3rd ed. Oxford University Press, 2009)These are almost direct opposites, and ought not to be confused. To prescribe is to define a remedy, to ordain, to decree. To proscribe is to prohibit, to forbid, to ban. When the Food and Drug Administration proscribed Laetrile, it meant that no doctor could lawfully prescribe it.(James J. Kilpatrick, The Writers Art. Andrews McMeel, 1984) Practice (a) It is illegal to pay doctors to _____ certain medicines to their patients.(b) Chinas laws severely _____ public demonstrations. Answers to Practice Exercises: Prescribe and Proscribe (a) It is illegal to pay doctors to prescribe certain medicines to their patients.(b) Chinas laws severely proscribe public demonstrations. Glossary of Usage: Index of Commonly Confused Words

Loan Speech Student Loan - 1424 Words

Student Loan Forgiveness Student have debts one way or the other by continuing their education after high school and the student are pressure by their parents or at the counselor’s office in high school to get a degree. The only way is by college they say, but some student can’t afford it up front and need financial aid to help out. Here is when the student get in trouble by signing the application before they read the terms and conduction what they just sign. Some student think they will find a good job and not worry, because they know they can afford paying the loan back. Lot of employers are looking for experience to quantify for that job. When they have a degree after they finish school and seek for a job and find out they are over quantify or under quantify for that job and there is no way to pay for the student loan at a minimum job or no job at all and seeking for a solution help for the student loan. Some seek a default on the loan and don’t want that in your history records there is a better solution and it a student loan forgiveness. The solution to the problem with student loan debt is to be educated about which loans are best out there. Choice the best one for your situation. Student don’t have to get in debt, because there is other ways to pay for college, like going part-time to college and have a full time job. Some company will pay for you college. Be wise before you sign the loan document and read the terms and conditions. Lot of students don’t needShow MoreRelatedGraduation Speech : Student Loan Debt900 Words   |  4 PagesStudent loans have put many of our family, friends, and even ourselves through school for us to close the financial gaps to get that education of our dreams. There are personal loans and government aids such as loans and grants that give people a relief on how they are going to pay for college. 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Eight Elements of Thinking Free Essays

The four real distinct categories are deductive, inductive, abductive or inference, and analogical. Deductive Reasoning: Consist of Implication and Consequences, and Interpretation and Inference. Deductive reasoning is one of the two basic forms of valid reasoning. We will write a custom essay sample on Eight Elements of Thinking or any similar topic only for you Order Now It starts with an assumed hypothesis or theory, which is why it has been called ‘hypothetical-deduction; this assumption may be well-accepted or it may be rather precarious – nevertheless, for the argument it is not questioned. This is the opposite of inductive reasoning, which involves creating broad generalizations from specific observations. The basic idea of deductive reasoning is that if something is true of a class of things in general, this truth applies to all members of that class. One of the keys for sound deductive reasoning, then, is to be able to properly identify members of the class, because incorrect categorizations will result in unsound conclusions. Inferences are interpretations or conclusions you come to. Inferring is what the mind does in figuring something out. Implications are claims or truths that logically follow from other claims or truths. Implications follow from thoughts. Consequences follow from actions. Inductive Reasoning: Entails Concepts and Information. It is the process of reasoning in which the premises of an argument are believed to support the conclusion but do not ensure it. Induction is employed, for example, in using specific propositions. Concepts are ideas, theories, laws, principles, or hypotheses we use in thinking to make sense of things. Inferences are interpretations or conclusions you come to. Inferring is what the mind does in figuring something out. Abductive Reasoning: Take account of Point of view and Assumption. Abductive reasoning typically begins with an incomplete set of observations and proceeds to the likeliest possible explanation for the set. Abductive reasoning yields the kind of daily decision-making that does its best with the information at hand, which often is incomplete. Analogical Reasoning: Comprise of the elements Purpose and Questions at issue. Analogical reasoning is a technique of handling information that associates the resemblances between new and agreed concepts, and then uses those similarities to gain understanding of the new concept. It is a system of inductive reasoning for the reason that it makes every effort to provide understanding of what is likely to be true, rather than deductively proving something as fact. How to cite Eight Elements of Thinking, Essay examples

Corporate Accounting Global Organisations

Question: Discuss about the Corporate Accounting for Global Organisations. Answer: Introduction: Nature of Impairment Loss and Needed Disclosures: The global organisations, comprising both profit and non-profit organisations, are the owners of several classes of assets. The assets could be further subdivided into several categories. In the words of Bhattacharyya (2012), the assets developed or utilised on the part of the organisations for running their day-to-day activities and operations are termed as the current assets. On the contrary, the fixed assets are mainly used for achieving the long-term goals from the organisational perspective. Despite these two sets of assets, many organisations embrace intellectual properties consisting of copyright, and trademarks. In addition, the assets obtained from merger or acquisition or client popularity like brand image or goodwill are also intellectual properties. As commented by Novotny-Farkas (2016), the organisations would not be able to utilise the intellectual properties directly for the generation of revenues. However, these assets could be indirectly used for boosting up the profit margin of the organisations. Such type of assets, which are intangible in nature and could not be expressed in monetary terms, are categorised as intangible assets. Therefore, these assets are recorded in the accounting books of the organisation based on the amount incurred for acquiring the same. In the recent times, it has been observed that the real asset values have begun to rise due to changes in the prevailing market conditions. Therefore, the organisations utilise impairment, in case, the book values exceed the real values of the fixed assets. Hence, in order to adjust the book values of the assets with the future market value, the organisations often develop Impairment accounts. In this context, Amiraslani, Iatridis and Pope (2013) mentioned that with the help of this method, the firms minimise the book value to the real value and the subtracted amount gets adjusted with the account of impairment. Thus, the loss arising out of such minimised asset value could be termed as the impairment loss. The asset values are changed due to several influential dynamics. Some dynamics are inherent for all the categories of assets, while some other dynamics are associated with minimising the value of particular assets. The production capacities of these assets tend to decline in future, in case, they are utilised for extensive production. In addition, the emergence of advanced technologies and equipments have lowered the market value of the traditional equipments and thus, getting obsolete. Furthermore, the land value has also been increasing with the passage of time. However, Goncharov, Riedl and Sellhorn (2014) argued that the land value might fall in situations of over population, localities, development of new towns and creation of public centres. The preferences of the customers and the introduction of contemporary technologies result in declined values of the trademarks and patent refights. Conversely, goodwill is the value at the time of acquisition of other organisation. Thus, the goodwill value is decreased, if the values of the takeover assets fall in the market. In the contemporary era, the organisations are required to make additional financial disclosures for meeting the stakeholders needs. From the perspective of the Australian government and the boards of accounting, the firms are required to represent the fair values of the assets and liabilities. This is because these stakeholders aim to ensure the interest of the other associated stakeholders of the organisations (Vernimmen et al. 2014). For instance, an organisation has bought high priced machinery five years ago. In the current conditions, the value of the machinery in the market has declined largely, which is less than half of the purchasing cost. This is because the modern machineries with advanced features are available in the market at a cheaper price. If the organisation presents the actual machinery price in its financial statements, it would be overvalued and thus, it would violate the fair accounting practices. In case, the organisations do not follow the fair value practices, the decision-making process of the shareholders could be negatively affected. Thus, in order to protect the rights of the stakeholders, the AASB has introduced the impairment concept. It has clearly instructed the Australian firms for asset impairment and accordingly, they could frame the financial reports. The impairment could only be applied when the recoverable amount of the asset falls below its carrying amount. The latter amount is kept in the accounting books of the organisational assets (Stenheim and Madsen 2016). In other words, the carrying amount related to an asset is the purchasing price and the asset value after depreciation. The recoverable amount for any asset could be of two categories, which include the actual value of the asset and the value in use. The actual asset value could be derived after subtracting the cost of expenditures from the recoverable asset amount. In the words of Ramanna and Watts (2012), the value in use is thee net cash inflow expected to be realised from the asset in future. According to IAS 36, it is viable to choose the highest of the two values, if both are available to the organisations. As per IAS 36, the impairment loss could be computed by subtracting the asset recoverable amount from its carrying amount. The loss from impairment is placed under the debit head in contrast to the particular asset for minimising its book value and preserving the same as the asset accounting amount. In addition, this loss is compromised with the income statement of the organisation by depicting it in the form of non-operating loss (Weil, Schipper and Francis 2013). In case, the organisation maintains an account for revaluation surplus, the impairment loss account is credited in contrast to the account of revaluation surplus. Hence, it minimises the value of the stockholders equity. There are certain group of assets, which are called units of cash generation like goodwill. In that case, the adjustment of tie impairment loss account is computed different from that of the discussed scenario. The impairment loss account is then adjusted with the goodwill account of the business. In case, any leftover amount is inherent even after the adjustment with goodwill, it is compromised with the units of cash generation depending on the book values of the properties or assets. Journal Entries for the Impairment Loss of Crossbow Limited at 30th June 2015: The journal entries for the impairment loss are briefly depicted in the form of a table as follows: In the Books of Crossbow Limited Journal Entries as on 30th June 2015 Debit Credit Date Particulars Amount (in $) Amount (in $) 30-Jun-15 Impairment Loss Account.Dr 260,000 To Goodwill Account 40000 To Land Account 26829 To Inventory Products Account 24146 To Brand Crossbow Shoes Account 21463 To Shoe Factory Account 93902 To Machinery Account 53659 (Being the net assets, liabilities and goodwill impaired depending on the amount of recovery) 30-Jun-15 Income Statement Account..Dr 260,000 To Impairment Loss Account 260,000 (Being the value of impairment loss relocated to the income statement) The journal entries have been formulated based on the below-depicted calculations: Calculation of Impairment Loss: Particulars Amount (in $) Assets' carrying amount (1) 1,680,000 Recoverable amount of the company (2) 1,420,000 Fair value of the assets (3) 171,000 Actual or real asset values (4) [Greater of (2) and (3)] 1,420,000 Loss from Impairment (5) [(1) - (4)] 260,000 Goodwill on acquisition of competing organisations (6) 40,000 Impairment loss from subtraction of goodwill (5) - (6) 220,000 Apportionment of Impairment Loss: Particulars Amount (in $) Percentage Impairment (in $) Land 200,000 12% 26829 Inventory Products 180,000 11% 24146 Brand "Crossbow Shoes" 160,000 10% 21463 Shoe factory 700,000 43% 93902 Machinery for manufacturing shoes 400,000 24% 53659 Total Amount of Assets 1,640,000 100% 220,000 References: Amiraslani, H., Iatridis, G.E. and Pope, P.F., 2013.Accounting for asset impairment: a test for IFRS compliance across Europe. 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Weil, R.L., Schipper, K. and Francis, J., 2013.Financial accounting: an introduction to concepts, methods and uses. Cengage Learning.