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How does the going-concern principle affect reporting asset values of a business?
Sensitivity Analysis
Analyzes how different values of an independent variable affect a particular dependent variable under a given set of assumptions.
Simulation Analysis
Involves the use of mathematical models to predict the outcome of various financial strategies under different conditions.
Cash Break-Even
Cash break-even is the point at which a business's cash receipts equal its cash expenses, indicating the minimum amount of sales needed to cover all cash outflows without considering any profit.
Operating Cash Flow
A measure of the cash generated by a company's normal business operations over a specific period.
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