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What are some of the basic assumptions of realism?
Stakeholders
Individuals, groups, or organizations that have an interest or concern in a business or project and can be affected by its outcomes.
Entity's Risks
Various uncertainties and potential adverse effects that can impact an organization's financial performance or operations.
Past Performance
Historical operational or financial results of an individual or organization, often used as an indicator or benchmark for future potentials.
Operating Segments
Components of an enterprise engaged in business activities from which it may earn revenues and incur expenses, including discrete financial information available.
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