Bonds that hold two adjacent nucleotides together are called "phosphodiester bond."
<h3>What is phosphodiester bond?</h3>
The phosphodiester bonds are created as a result of a condensation reaction between two sugar groups' phosphate and hydroxyl groups.
Some key features regarding the phosphodiester bond are-
- The hydroxyl group is a like-group formed by bonding of one oxygen atom and a hydrogen atom.
- The carbon that the hydroxyl group would be attached is represented by the "-."
- Furthermore, phosphate groups are molecules that contain an atom of phosphorus covalently bonded to four oxygen atoms.
- The phosphodiester bond is also known as the phosphoester bond.
- A phosphodiester bond is a chemical bond formed when two hydroxyl groups throughout phosphoric acid react with hydroxyl groups on other molecules, resulting in the formation of ester bonds.
- It can be found in the backbones of DNA and RNA.
To know more about the phosphodiester bond, here
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Answer:
The LCNRV basis is justified because of a decline in the selling price of the inventory item
Explanation:
The accounting standard for Inventory under IFRS IAS 2 requires that inventory be recognized at cost which includes all the cost incurred to bring the item of inventory to a state or place where the item of inventory becomes available for sale.
These costs includes cost of purchase, freight, Insurance cost during transit etc.
Subsequently, inventory is to be carried at the lower of cost or net realizable value.
This is justified where there is a decline in the selling price of inventory as it ensures that the amount stated in the books is fairly representative of the amount that may be realized from the sale of the inventory items.
