Summarize the rules covering presentation and disclosure of the following items according to IFRS using the following template:
Definitions:
Proboscis
A long projection originating from an animal's head, particularly in insects, that serves for either eating or detecting stimuli.
Spongocoel
The central cavity of a sponge.
Mesophyll
Photosynthetic tissue in the interior of a leaf; sometimes differentiated into palisade mesophyll and spongy mesophyll.
Spicule
A small, needle-like structure or particle, made of calcium carbonate or silica, found in sponges and certain other invertebrates, providing support.
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