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The basic assumptions of accounting used by the International Accounting Standards Board (IASB) include
Ovule
A plant structure in seed plants that develops into a seed after fertilization, containing a female gametophyte and the egg cell.
Angiosperms
Flowering plants that produce seeds enclosed within a fruit, representing the most diverse group of land plants.
Fertilization
The fusion of male and female gametes to form a zygote, initiating the development of a new organism.
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