One of the Descriptions Below Is from the Perspective of Physiological

question 2

Multiple Choice

One of the descriptions below is from the perspective of physiological study, the rest are from an anatomical perspective. Select the description below that comes from physiological perspective.

• A) The pancreas lies deep to the stomach within the abdominal cavity.
• B) The skull is formed by 22 facial and cranial bones.
• C) The contraction of smooth muscle in blood vessels (vasoconstriction) can reduce the flow of blood through the vessel.
• D) The chambers of the heart and blood vessels leading to and from the heart are separated by valves composed of fibrous connective tissue.

---

Definitions:

Biological Assets

Living plants or animals that are used in agricultural activities from which agricultural produce is harvested, accounted for under specific accounting standards.

Fair Value

An estimate of the price at which an asset or liability could be exchanged in a current transaction between willing parties.

AASB 141

An Australian Accounting Standards Board standard that concerns agriculture, detailing the accounting for agricultural activity including the transformation of biological assets (living plants and animals) into agricultural produce.

IAS 41

The International Accounting Standard that deals with the accounting for agriculture, including the recognition and measurement of biological assets.