It is required to develop financial statements for periodic external reporting, and, on a day-to-day basis, to make operating decisions, montinor performance, and allocate resources.
Operating decisions can be made from financial statements.
At the aquarium of the Mus??e de la Mer (Rocher de la Vierge) you can see more than 150 species of fish and invertebrates from the Bay of Biscay, a seal pool (with daily feedings), and a shark grotto.