Objectives: Determine the age and gender distribution of children who experience diabetes mellitus (DM) under
the age of 15 years and the presence of some associated factors that might be a predisposing factor for the
disease including obesity.
Methodology: A cross-sectional study was conducted at diabetic clinic in Children Welfare Teaching Hospital
in Baghdad City during 2006. The study sample included diabetic children less than 15 years of age. Data were
taken from the patients' record and by direct interview with the patients' parents. Information included
demographic data, as well as past history of the patient and his/her family relative to diabetes and other immune
diseases.
Results: Data analysis showed that there was an equal distribution of patients among the three age groups (I-5,
6-10-, and 11-15 years) in a rate of 33% for each. Females had higher incidence rate (660/o) than males. Onset of
the disease was mostly at age group I-3 years (32%) followed by age group 4-6 years (30%). IIistory of viral
illness was present in 24% of patients and a positive family history of DM was found in 23% of them, and a
family history of autoimmune disease was positive in 13% of cases. Body weight at the first visit to the clinic
was mainly below the 50th percentile (42% within the 25th percentile) and only 4% of patients had a body
weight within the 75th percentile.
Recommendations: Health education about the disease and provision of health centers those are easily
accessible for early diagnosis and treatment and uninerrupted insulin supply.
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Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base
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