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A Ltd controls B Ltd who in turn controls C Ltd.B Ltd and the B Ltd group are not reporting entities.A Ltd is a reporting entity.Consolidated financial statements will be required to be prepared for:
Trophoblast
A layer of cells surrounding the blastocyst in early development that provides nutrients to the embryo and develops into part of the placenta.
Inner Cell Mass
The inner cell mass is a group of cells inside the primordial embryo that will eventually develop into the fetus.
Germ Layers
The three primary layers of cells (ectoderm, mesoderm, and endoderm) in an embryo that develop into all organs and tissues of the body.
Fetal
Pertaining to a fetus, the developmental stage of a mammal that occurs after embryonic development and before birth.
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