Calorie values:
In nutrition and dietetics a calorie means the quantity of heat needed to raise 1 Kg water by 10C. As per the Nutrition Expert Committee of ICMR (in the year 1968) the calorie needs are prescribed for Indian Reference Man (IRM) and Woman (IRW). The IRM and IRW have the following characteristics.
IRM: 25 years of age, 1.62 sq.mt of body surface, 55 kg body weight and stay healthy.
IRW: 25 years of age, 1.4 sq.mt of body surface, 45 kg body weight and stay healthy.
The calorie need for IRM and IRW based on their nature of work is prescribed as shown below:
While formulating and scheduling the diet for a person, his/her calorie need is evaluated. This assessment depends on the need of IRM and IRW. It is adjusted according to weight, age, health and working circumstances. The final prescription of food is specified based on the calorie value of each item of food. Due to the attention is given also for the palatability and social food habit. Balanced diets for Indian mature male and female doing moderate effort.
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AICPA (American Institute of Certified Public Accountants), Financial Accounting Standards Board (FASB) statements and Interpretations, AICPA Accounting Research Bulletins (ARB) and Accounting Principles Board (APB) Opinions.
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