IFRS Illustrative financial statements October 2012 kpmg.com/ifrs 1 Contents What’s new 2 About this publication 3 Independent auditors’ report on consolidated financial statements 5 Consolidated financial statements 7 Consolidated statement of financial position 9 Consolidated statement of comprehensive income – single-statement approach 13 Consolidated statement of changes in equity 17 Consolidated statement of cash flows 21 Notes to
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As we know‚ obesity is a serious health problem. It can cause various types of other diseases including heart disease‚ stroke‚ high blood pressure‚ diabetes and so on those will shorter our live. How can obesity cause these types of diseases? That is because cholesterols and fats build up in the wall of arteries and the arteries getting narrower and eventually block by the fats. A doctor took the blood sampling of a obese person who eats fast food everyday. The doctor found that there is a layer
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Obesity looming into a disease Bigger means better. However‚ this saying is not always accepted as true. Take obesity as an example. The bigger you are‚ there is nothing better you get. Obesity is an excess proportion of total body fat. A person is considered obese when his or her weight is 20% or more above normal weight. A person is considered overweight if his/her body mass index is between 25 and 29.9; a person is considered obese if his/ her BMI is over 30 (“What is obesity?”‚ 2013). People
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Public Health Related Problems. OBESITY. . Public health is the science and art of preventing disease‚ prolonging life and promoting health through the organized efforts and informed choices of society‚ organizations‚ public and private‚ communities and individuals. There are different
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What is Obesity? Description Obesity is a condition due to too much body fat‚ not too much muscle. It has been described as when a person has a body weight that greater than what is healthy for their height‚ but does not take into account the added weight of the persons muscle mass (Obesity Patient Education‚ 2013). This increased body fat percentage put one at risk for at least 30 different medical conditions. Often‚ too much
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In today’s society obesity is a relevant and very serious topic. The term obese is used to characterize the overall level of body fat. According to the National Health and Nutrition Examination survey more than one-third of adults and almost 17% of youth are obese (Ogden‚ 2012‚ para 1). The prevalence of obesity does not differ between men and women‚ however obesity is more prominent in adults ages 60 (Oden‚ 2012‚ para 1). Fast food has become more popular these days with idea of having a meal
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Obesity Takes Over Obesity is a growing worldwide problem causing “over 400 million people to become obese” (Obesity). The numbers will keep climbing to be about “700 million in 2015” (Obesity). As the numbers keep growing in both adults and children‚ people will remain obese until they can make their life healthier. Throughout the United States‚ obesity has affected a large number of people from lack of exercise‚ consuming too much food and causing various types of health problems. People have
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Obesity Obesity is the state of being over-weight. It is common to have over-weight in recent days. Due to obesity‚ the tendency of gyming is also increasing in current days. Obesity typically results from over-eating (especially an unhealthy diet) and lack of enough exercise. In our modern world with increasingly cheap‚ high calorie food (example‚ fast food — or “junk food”)‚ prepared foods that are high in things like salt‚ sugars or fat‚ combined with our increasingly sedentary lifestyles‚ increasing
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PRIDE Chapter TMN Proposal for Western Memo Date: To: From: CC: Subject: June 27‚ 2015 Delise Talley‚ Western NC Area President for Retail Banking Anthony Welch‚ High Country and Table Rock Regional Services Senior Consultant for Regional Services‚ DSSG Tammy Setzer‚ Carolinas West Regional Services Manager for Regional Services‚ DSSG Proposal for PRIDE Chapter Team Member Network in Western NC Purpose The purpose of my proposal is to request authorization to research the necessity‚ including
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one 1. Choose a scenario from the list provided separately 2. Choose a national mission to address 3. Write your policy memorandum 4. Make sure that your policy memorandum is consistent with the submission guidelines below 5. Submit your memo Step 1: Choose a scenario Students should write amemorandum on one of the government national missions on climate change. (Provided in the separate document) Step 2: Choose a national mission to address The national missions
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