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The nematode Caenorhabditis elegans and humans have nearly identical numbers of protein-coding genes, yet humans have much more complex organismal features. This is an example of
Functional Currency
The currency of the primary economic environment in which the company operates.
Intercompany Transactions
Financial activities and transactions occurring between entities within the same corporate group, often requiring elimination during consolidation for accurate financial reporting.
Presentation Currency
The currency in which the financial statements are presented by the reporting entity.
Translation Difference
The difference resulting from translating the financial statements of a foreign operation into the presentation currency of the reporting entity.
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Q45: Define "cultural transmission" in one sentence.