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Read the paragraph below and answer the questions that follow.
(1) Most of the ingredients in cigarettes cause serious damage to health, but three of the worst are tar, carbon monoxide, and nicotine. (2) Tar, the brown, sticky substance produced by a burning cigarette, is a messy mixture of hundreds of toxic chemicals. (3) At least forty-three of those chemicals cause cancer. (4) The other two destructive substances, carbon monoxide and nicotine, contribute to heart disease. (5) Carbon monoxide prevents red blood cells from carrying a full load of oxygen. (6) Therefore, it reduces the body's oxygen supply. (7) At the same time, nicotine is not only constricting blood vessels and impairing blood flow but also stimulating the heart, making it beat faster and crave more oxygen. (8) Consequently, carbon monoxide and nicotine work together to damage the cardiovascular system.
Select the number of the topic sentence in the paragraph above.
IFRS 1
An International Financial Reporting Standard designed to guide the first-time adoption of IFRS by companies, ensuring that financial statements are transparent and comparable.
Optional Exemptions
Certain allowances or exemptions available under specific regulations or standards that entities can choose to apply or not.
Goodwill
The excess value of a purchased company over its identifiable tangible and intangible assets, reflecting intangible factors such as brand reputation or customer relations.
Opening Balance Sheet
The initial financial statement of a company, showing assets, liabilities, and equity at the start of a new accounting period.
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