Rank the Following Methods of Acquiring Oxygen from Most to Least

question 9

Multiple Choice

Rank the following methods of acquiring oxygen from most to least efficient.

• A) mammalian lungs → fish gills → avian lungs
• B) avian lungs → fish gills → mammalian lungs
• C) fish gills → mammalian lungs → avian lungs
• D) fish gills → avian lungs → mammalian lungs
• E) avian lungs → mammalian lungs → fish gills

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Definitions:

IFRS

International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) for global use.

Entity Theory

A concept in accounting that treats a business as separate from its owners or other businesses, supporting the preparation of separate financial statements.

Consolidated Net Income

The total net income of a parent company and its subsidiaries after eliminating intercompany transactions, presented in a consolidated financial statement.

Non-Controlling Interest

The portion of equity in a subsidiary not attributable, directly or indirectly, to a parent company.