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The three drivers of counterattacks do not include:
Going Concern Assumption
The assumption that the company will continue in operation for the foreseeable future.
Accounting Principles
Fundamental guidelines or rules that govern the field of accounting and ensure the accuracy and consistency of financial statements.
Accrued Revenues
Income recognized on the income statement but not yet received in cash or recorded by the company.
Prepaid Costs
Payments made beforehand for products or services that will be delivered at a later date.
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