Final answer:
Mitigating factors and disclosure of going concern are accounting concepts that involve steps taken by management to address risks to a company's ability to continue operating.
Step-by-step explanation:
Mitigating factors and disclosure of going concern is a concept in accounting and finance. It refers to the steps taken by management to address the risk of a company's ability to continue operating.
The factors mentioned in the question are related to different aspects that can impact a company's ability to continue as a going concern.
For example, management representation involves the management providing assurance that the company's financial statements are accurate and complete.
Regulatory compliance relates to the company following applicable laws and regulations. Revenue recognition concerns how the company accounts for and reports its sales and income.
Fair value measurement is a concept related to determining the value of assets or liabilities based on their fair market value.