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AASB 10 Consolidated Financial Statements,defines a 'parent' and a 'subsidiary' as:
Gene-Environment Interactions
The intricate interaction between genetic tendencies and external conditions affecting personal traits and actions.
Psychology
The scientific study of the mind and behavior, encompassing various aspects of conscious and unconscious experience as well as thought.
Biological Sciences
The study of all living organisms and their interactions with each other and the environment.
Inheritance
The transmission of genetic material, traits, and sometimes diseases from parents to their offspring.
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