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Cycliophorans have two types of larvae.One type of larva is produced when the digestive system of a female is impregnated by a male.The digestive system then collapses and develops into a larva,which swims away in search of a new host after the surrounding female dies.Which is the embryonic tissue that is apparently most important in forming this type of larva?
Impairment Loss
A charge to the income statement that occurs when the carrying amount of an asset exceeds its recoverable amount, indicating the asset is not expected to generate future economic benefits.
Recoverable Amount
The higher value between an asset's fair value less costs to sell and its value in use.
Carrying Amount
Carrying amount is the value at which an asset is recognized in the balance sheet after deducting accumulated depreciation and impairment losses.
Revaluation Model
An accounting method that allows assets to be carried at a revalued amount, reflecting their fair value at the date of revaluation.
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