id	sid	tid	token	lemma	pos
abr-156	1	1	microsoft	microsoft	PROPN
abr-156	1	2	word	word	NOUN
abr-156	1	3	156-copyedited-final.docx	156-copyedited-final.docx	NUM
abr-156	1	4	http://journals.sfu.ca/abr	http://journals.sfu.ca/abr	ADJ
abr-156	1	5	advances	advance	NOUN
abr-156	1	6	in	in	ADP
abr-156	1	7	business	business	NOUN
abr-156	1	8	research	research	NOUN
abr-156	1	9	2016	2016	NUM
abr-156	1	10	,	,	PUNCT
abr-156	1	11	volume	volume	NOUN
abr-156	1	12	7	7	NUM
abr-156	1	13	,	,	PUNCT
abr-156	1	14	pages	page	NOUN
abr-156	1	15	29	29	NUM
abr-156	1	16	-	-	SYM
abr-156	1	17	50	50	NUM
abr-156	1	18	29	29	NUM
abr-156	1	19	which	which	DET
abr-156	1	20	ifrs	ifrs	NOUN
abr-156	1	21	should	should	AUX
abr-156	1	22	the	the	DET
abr-156	1	23	united	united	PROPN
abr-156	1	24	states	states	PROPN
abr-156	1	25	adopt	adopt	VERB
abr-156	1	26	?	?	PUNCT
abr-156	2	1	george	george	PROPN
abr-156	2	2	schmidt	schmidt	PROPN
abr-156	2	3	university	university	PROPN
abr-156	2	4	of	of	ADP
abr-156	2	5	arkansas	arkansas	PROPN
abr-156	2	6	–	–	PUNCT
abr-156	2	7	fort	fort	PROPN
abr-156	2	8	smith	smith	PROPN
abr-156	2	9	kaitlyn	kaitlyn	PROPN
abr-156	2	10	schoeppey	schoeppey	PROPN
abr-156	2	11	university	university	PROPN
abr-156	2	12	of	of	ADP
abr-156	2	13	arkansas	arkansas	PROPN
abr-156	2	14	–	–	PUNCT
abr-156	2	15	fort	fort	PROPN
abr-156	2	16	smith	smith	PROPN
abr-156	2	17	accounting	accounting	PROPN
abr-156	2	18	is	be	AUX
abr-156	2	19	a	a	DET
abr-156	2	20	byproduct	byproduct	NOUN
abr-156	2	21	of	of	ADP
abr-156	2	22	its	its	PRON
abr-156	2	23	environment	environment	NOUN
abr-156	2	24	.	.	PUNCT
abr-156	3	1	it	it	PRON
abr-156	3	2	takes	take	VERB
abr-156	3	3	information	information	NOUN
abr-156	3	4	and	and	CCONJ
abr-156	3	5	transmits	transmit	VERB
abr-156	3	6	it	it	PRON
abr-156	3	7	for	for	ADP
abr-156	3	8	users	user	NOUN
abr-156	3	9	that	that	PRON
abr-156	3	10	are	be	AUX
abr-156	3	11	both	both	CCONJ
abr-156	3	12	internal	internal	ADJ
abr-156	3	13	and	and	CCONJ
abr-156	3	14	external	external	ADJ
abr-156	3	15	to	to	ADP
abr-156	3	16	the	the	DET
abr-156	3	17	company	company	NOUN
abr-156	3	18	.	.	PUNCT
abr-156	4	1	the	the	DET
abr-156	4	2	united	united	PROPN
abr-156	4	3	states	states	PROPN
abr-156	4	4	has	have	AUX
abr-156	4	5	been	be	AUX
abr-156	4	6	working	work	VERB
abr-156	4	7	to	to	PART
abr-156	4	8	converge	converge	VERB
abr-156	4	9	with	with	ADP
abr-156	4	10	ifrs	ifrs	PROPN
abr-156	4	11	since	since	SCONJ
abr-156	4	12	the	the	DET
abr-156	4	13	norwalk	norwalk	NOUN
abr-156	4	14	agreement	agreement	NOUN
abr-156	4	15	in	in	ADP
abr-156	4	16	2002	2002	NUM
abr-156	4	17	.	.	PUNCT
abr-156	5	1	these	these	DET
abr-156	5	2	environmental	environmental	ADJ
abr-156	5	3	factors	factor	NOUN
abr-156	5	4	have	have	AUX
abr-156	5	5	caused	cause	VERB
abr-156	5	6	different	different	ADJ
abr-156	5	7	accounting	accounting	NOUN
abr-156	5	8	standards	standard	NOUN
abr-156	5	9	to	to	PART
abr-156	5	10	develop	develop	VERB
abr-156	5	11	in	in	ADP
abr-156	5	12	different	different	ADJ
abr-156	5	13	countries	country	NOUN
abr-156	5	14	.	.	PUNCT
abr-156	6	1	the	the	DET
abr-156	6	2	international	international	ADJ
abr-156	6	3	financial	financial	ADJ
abr-156	6	4	reporting	reporting	NOUN
abr-156	6	5	standards	standard	NOUN
abr-156	6	6	(	(	PUNCT
abr-156	6	7	ifrs	ifrs	NOUN
abr-156	6	8	)	)	PUNCT
abr-156	6	9	were	be	AUX
abr-156	6	10	developed	develop	VERB
abr-156	6	11	to	to	PART
abr-156	6	12	address	address	VERB
abr-156	6	13	the	the	DET
abr-156	6	14	differences	difference	NOUN
abr-156	6	15	in	in	ADP
abr-156	6	16	accounting	accounting	NOUN
abr-156	6	17	standards	standard	NOUN
abr-156	6	18	worldwide	worldwide	ADV
abr-156	6	19	.	.	PUNCT
abr-156	7	1	however	however	ADV
abr-156	7	2	problems	problem	NOUN
abr-156	7	3	persist	persist	VERB
abr-156	7	4	with	with	ADP
abr-156	7	5	ifrs	ifrs	PROPN
abr-156	7	6	.	.	PUNCT
abr-156	8	1	comparability	comparability	NOUN
abr-156	8	2	even	even	ADV
abr-156	8	3	within	within	ADP
abr-156	8	4	countries	country	NOUN
abr-156	8	5	that	that	PRON
abr-156	8	6	use	use	VERB
abr-156	8	7	ifrs	ifrs	NOUN
abr-156	8	8	is	be	AUX
abr-156	8	9	not	not	PART
abr-156	8	10	perfect	perfect	ADJ
abr-156	8	11	.	.	PUNCT
abr-156	9	1	many	many	ADJ
abr-156	9	2	countries	country	NOUN
abr-156	9	3	use	use	VERB
abr-156	9	4	a	a	DET
abr-156	9	5	local	local	ADJ
abr-156	9	6	variation	variation	NOUN
abr-156	9	7	of	of	ADP
abr-156	9	8	ifrs	ifrs	PROPN
abr-156	9	9	.	.	PUNCT
abr-156	10	1	in	in	ADP
abr-156	10	2	addition	addition	NOUN
abr-156	10	3	,	,	PUNCT
abr-156	10	4	the	the	DET
abr-156	10	5	european	european	PROPN
abr-156	10	6	union	union	PROPN
abr-156	10	7	has	have	VERB
abr-156	10	8	a	a	DET
abr-156	10	9	formal	formal	ADJ
abr-156	10	10	endorsement	endorsement	NOUN
abr-156	10	11	process	process	NOUN
abr-156	10	12	for	for	ADP
abr-156	10	13	every	every	DET
abr-156	10	14	ifrs	ifrs	NOUN
abr-156	10	15	standard	standard	NOUN
abr-156	10	16	published	publish	VERB
abr-156	10	17	by	by	ADP
abr-156	10	18	the	the	DET
abr-156	10	19	iasb	iasb	NOUN
abr-156	10	20	to	to	PART
abr-156	10	21	decide	decide	VERB
abr-156	10	22	if	if	SCONJ
abr-156	10	23	the	the	DET
abr-156	10	24	eu	eu	PROPN
abr-156	10	25	will	will	AUX
abr-156	10	26	adopt	adopt	VERB
abr-156	10	27	the	the	DET
abr-156	10	28	standard	standard	NOUN
abr-156	10	29	.	.	PUNCT
abr-156	11	1	in	in	ADP
abr-156	11	2	addition	addition	NOUN
abr-156	11	3	to	to	ADP
abr-156	11	4	the	the	DET
abr-156	11	5	political	political	ADJ
abr-156	11	6	pressure	pressure	NOUN
abr-156	11	7	this	this	DET
abr-156	11	8	causes	cause	NOUN
abr-156	11	9	,	,	PUNCT
abr-156	11	10	it	it	PRON
abr-156	11	11	could	could	AUX
abr-156	11	12	cause	cause	VERB
abr-156	11	13	further	further	ADJ
abr-156	11	14	problems	problem	NOUN
abr-156	11	15	with	with	ADP
abr-156	11	16	comparability	comparability	NOUN
abr-156	11	17	in	in	ADP
abr-156	11	18	the	the	DET
abr-156	11	19	future	future	NOUN
abr-156	11	20	if	if	SCONJ
abr-156	11	21	the	the	DET
abr-156	11	22	united	united	PROPN
abr-156	11	23	states	states	PROPN
abr-156	11	24	adopt	adopt	VERB
abr-156	11	25	ifrs	ifrs	PROPN
abr-156	11	26	.	.	PUNCT
abr-156	12	1	the	the	DET
abr-156	12	2	fundamental	fundamental	ADJ
abr-156	12	3	rules	rule	NOUN
abr-156	12	4	vs.	vs.	ADP
abr-156	12	5	principles	principle	NOUN
abr-156	12	6	debate	debate	VERB
abr-156	12	7	and	and	CCONJ
abr-156	12	8	the	the	DET
abr-156	12	9	cost	cost	NOUN
abr-156	12	10	of	of	ADP
abr-156	12	11	conversion	conversion	NOUN
abr-156	12	12	to	to	ADP
abr-156	12	13	ifrs	ifrs	NOUN
abr-156	12	14	for	for	ADP
abr-156	12	15	us	us	PROPN
abr-156	12	16	companies	company	NOUN
abr-156	12	17	is	be	AUX
abr-156	12	18	also	also	ADV
abr-156	12	19	a	a	DET
abr-156	12	20	barrier	barrier	NOUN
abr-156	12	21	to	to	ADP
abr-156	12	22	the	the	DET
abr-156	12	23	convergence	convergence	NOUN
abr-156	12	24	project	project	NOUN
abr-156	12	25	.	.	PUNCT
abr-156	13	1	keywords	keyword	NOUN
abr-156	13	2	:	:	PUNCT
abr-156	13	3	accounting	accounting	NOUN
abr-156	13	4	standards	standard	NOUN
abr-156	13	5	,	,	PUNCT
abr-156	13	6	ifrs	ifrs	PROPN
abr-156	13	7	,	,	PUNCT
abr-156	13	8	gaap	gaap	PROPN
abr-156	13	9	,	,	PUNCT
abr-156	13	10	ifrs	ifrs	NOUN
abr-156	13	11	adoption	adoption	NOUN
abr-156	13	12	,	,	PUNCT
abr-156	13	13	international	international	ADJ
abr-156	13	14	accounting	accounting	NOUN
abr-156	13	15	.	.	PUNCT
abr-156	14	1	introduction	introduction	NOUN
abr-156	14	2	accounting	accounting	NOUN
abr-156	14	3	is	be	AUX
abr-156	14	4	the	the	DET
abr-156	14	5	language	language	NOUN
abr-156	14	6	of	of	ADP
abr-156	14	7	business	business	NOUN
abr-156	14	8	.	.	PUNCT
abr-156	15	1	it	it	PRON
abr-156	15	2	takes	take	VERB
abr-156	15	3	information	information	NOUN
abr-156	15	4	and	and	CCONJ
abr-156	15	5	transmits	transmit	VERB
abr-156	15	6	it	it	PRON
abr-156	15	7	for	for	ADP
abr-156	15	8	users	user	NOUN
abr-156	15	9	that	that	PRON
abr-156	15	10	are	be	AUX
abr-156	15	11	both	both	CCONJ
abr-156	15	12	internal	internal	ADJ
abr-156	15	13	and	and	CCONJ
abr-156	15	14	external	external	ADJ
abr-156	15	15	to	to	ADP
abr-156	15	16	the	the	DET
abr-156	15	17	company	company	NOUN
abr-156	15	18	.	.	PUNCT
abr-156	16	1	in	in	ADP
abr-156	16	2	order	order	NOUN
abr-156	16	3	to	to	PART
abr-156	16	4	begin	begin	VERB
abr-156	16	5	the	the	DET
abr-156	16	6	discussion	discussion	NOUN
abr-156	16	7	of	of	ADP
abr-156	16	8	the	the	DET
abr-156	16	9	differences	difference	NOUN
abr-156	16	10	between	between	ADP
abr-156	16	11	the	the	DET
abr-156	16	12	international	international	ADJ
abr-156	16	13	language	language	NOUN
abr-156	16	14	of	of	ADP
abr-156	16	15	business	business	NOUN
abr-156	16	16	(	(	PUNCT
abr-156	16	17	international	international	ADJ
abr-156	16	18	financial	financial	ADJ
abr-156	16	19	reporting	reporting	NOUN
abr-156	16	20	standards	standard	NOUN
abr-156	16	21	)	)	PUNCT
abr-156	16	22	and	and	CCONJ
abr-156	16	23	the	the	DET
abr-156	16	24	united	united	PROPN
abr-156	16	25	states	states	PROPN
abr-156	16	26	version	version	PROPN
abr-156	16	27	(	(	PUNCT
abr-156	16	28	united	united	PROPN
abr-156	16	29	states	states	PROPN
abr-156	16	30	generally	generally	ADV
abr-156	16	31	accepted	accept	VERB
abr-156	16	32	accounting	accounting	NOUN
abr-156	16	33	principles	principle	NOUN
abr-156	16	34	)	)	PUNCT
abr-156	16	35	it	it	PRON
abr-156	16	36	is	be	AUX
abr-156	16	37	important	important	ADJ
abr-156	16	38	to	to	PART
abr-156	16	39	understand	understand	VERB
abr-156	16	40	how	how	SCONJ
abr-156	16	41	accounting	accounting	NOUN
abr-156	16	42	develops	develop	VERB
abr-156	16	43	within	within	ADP
abr-156	16	44	a	a	DET
abr-156	16	45	region	region	NOUN
abr-156	16	46	.	.	PUNCT
abr-156	17	1	international	international	ADJ
abr-156	17	2	accounting	accounting	NOUN
abr-156	17	3	:	:	PUNCT
abr-156	17	4	a	a	DET
abr-156	17	5	user	user	NOUN
abr-156	17	6	perspective	perspective	NOUN
abr-156	17	7	gives	give	VERB
abr-156	17	8	ten	ten	NUM
abr-156	17	9	ways	way	NOUN
abr-156	17	10	accounting	accounting	NOUN
abr-156	17	11	interacts	interact	VERB
abr-156	17	12	with	with	ADP
abr-156	17	13	its	its	PRON
abr-156	17	14	environment	environment	NOUN
abr-156	17	15	.	.	PUNCT
abr-156	18	1	these	these	PRON
abr-156	18	2	are	be	AUX
abr-156	18	3	the	the	DET
abr-156	18	4	nature	nature	NOUN
abr-156	18	5	of	of	ADP
abr-156	18	6	capital	capital	NOUN
abr-156	18	7	markets	market	NOUN
abr-156	18	8	,	,	PUNCT
abr-156	18	9	type	type	NOUN
abr-156	18	10	of	of	ADP
abr-156	18	11	reporting	report	VERB
abr-156	18	12	regime	regime	NOUN
abr-156	18	13	,	,	PUNCT
abr-156	18	14	size	size	NOUN
abr-156	18	15	and	and	CCONJ
abr-156	18	16	complexity	complexity	NOUN
abr-156	18	17	of	of	ADP
abr-156	18	18	business	business	NOUN
abr-156	18	19	entities	entity	NOUN
abr-156	18	20	,	,	PUNCT
abr-156	18	21	type	type	NOUN
abr-156	18	22	of	of	ADP
abr-156	18	23	legal	legal	ADJ
abr-156	18	24	system	system	NOUN
abr-156	18	25	,	,	PUNCT
abr-156	18	26	level	level	NOUN
abr-156	18	27	of	of	ADP
abr-156	18	28	enforcement	enforcement	NOUN
abr-156	18	29	of	of	ADP
abr-156	18	30	regulations	regulation	NOUN
abr-156	18	31	,	,	PUNCT
abr-156	18	32	rate	rate	NOUN
abr-156	18	33	of	of	ADP
abr-156	18	34	inflation	inflation	NOUN
abr-156	18	35	,	,	PUNCT
abr-156	18	36	political	political	ADJ
abr-156	18	37	and	and	CCONJ
abr-156	18	38	economic	economic	ADJ
abr-156	18	39	ties	tie	NOUN
abr-156	18	40	,	,	PUNCT
abr-156	18	41	stature	stature	NOUN
abr-156	18	42	of	of	ADP
abr-156	18	43	the	the	DET
abr-156	18	44	accounting	accounting	NOUN
abr-156	18	45	profession	profession	NOUN
abr-156	18	46	,	,	PUNCT
abr-156	18	47	existence	existence	NOUN
abr-156	18	48	of	of	ADP
abr-156	18	49	a	a	DET
abr-156	18	50	conceptual	conceptual	ADJ
abr-156	18	51	framework	framework	NOUN
abr-156	18	52	,	,	PUNCT
abr-156	18	53	and	and	CCONJ
abr-156	18	54	quality	quality	NOUN
abr-156	18	55	of	of	ADP
abr-156	18	56	accounting	accounting	NOUN
abr-156	18	57	education	education	NOUN
abr-156	18	58	(	(	PUNCT
abr-156	18	59	saudagaran	saudagaran	PROPN
abr-156	18	60	,	,	PUNCT
abr-156	18	61	2009	2009	NUM
abr-156	18	62	)	)	PUNCT
abr-156	18	63	.	.	PUNCT
abr-156	19	1	in	in	ADP
abr-156	19	2	addition	addition	NOUN
abr-156	19	3	,	,	PUNCT
abr-156	19	4	there	there	PRON
abr-156	19	5	is	be	VERB
abr-156	19	6	another	another	DET
abr-156	19	7	source	source	NOUN
abr-156	19	8	affecting	affect	VERB
abr-156	19	9	accounting	accounting	NOUN
abr-156	19	10	in	in	ADP
abr-156	19	11	various	various	ADJ
abr-156	19	12	regions	region	NOUN
abr-156	19	13	.	.	PUNCT
abr-156	20	1	prior	prior	ADJ
abr-156	20	2	accounting	accounting	NOUN
abr-156	20	3	scandals	scandal	NOUN
abr-156	20	4	contribute	contribute	VERB
abr-156	20	5	to	to	ADP
abr-156	20	6	the	the	DET
abr-156	20	7	future	future	NOUN
abr-156	20	8	of	of	ADP
abr-156	20	9	accounting	account	VERB
abr-156	20	10	in	in	ADP
abr-156	20	11	a	a	DET
abr-156	20	12	region	region	NOUN
abr-156	20	13	.	.	PUNCT
abr-156	21	1	the	the	DET
abr-156	21	2	nature	nature	NOUN
abr-156	21	3	of	of	ADP
abr-156	21	4	capital	capital	NOUN
abr-156	21	5	markets	market	NOUN
abr-156	21	6	affects	affect	VERB
abr-156	21	7	the	the	DET
abr-156	21	8	foundation	foundation	NOUN
abr-156	21	9	of	of	ADP
abr-156	21	10	accounting	account	VERB
abr-156	21	11	in	in	ADP
abr-156	21	12	a	a	DET
abr-156	21	13	region	region	NOUN
abr-156	21	14	.	.	PUNCT
abr-156	22	1	in	in	ADP
abr-156	22	2	some	some	DET
abr-156	22	3	areas	area	NOUN
abr-156	22	4	,	,	PUNCT
abr-156	22	5	companies	company	NOUN
abr-156	22	6	primarily	primarily	ADV
abr-156	22	7	raise	raise	VERB
abr-156	22	8	the	the	DET
abr-156	22	9	capital	capital	NOUN
abr-156	22	10	needed	need	VERB
abr-156	22	11	for	for	ADP
abr-156	22	12	business	business	NOUN
abr-156	22	13	from	from	ADP
abr-156	22	14	stock	stock	NOUN
abr-156	22	15	markets	market	NOUN
abr-156	22	16	.	.	PUNCT
abr-156	23	1	in	in	ADP
abr-156	23	2	other	other	ADJ
abr-156	23	3	regions	region	NOUN
abr-156	23	4	,	,	PUNCT
abr-156	23	5	this	this	DET
abr-156	23	6	capital	capital	NOUN
abr-156	23	7	is	be	AUX
abr-156	23	8	acquired	acquire	VERB
abr-156	23	9	from	from	ADP
abr-156	23	10	banks	bank	NOUN
abr-156	23	11	or	or	CCONJ
abr-156	23	12	the	the	DET
abr-156	23	13	government	government	NOUN
abr-156	23	14	.	.	PUNCT
abr-156	24	1	banks	bank	NOUN
abr-156	24	2	and	and	CCONJ
abr-156	24	3	stockholders	stockholder	NOUN
abr-156	24	4	have	have	VERB
abr-156	24	5	different	different	ADJ
abr-156	24	6	information	information	NOUN
abr-156	24	7	needs	need	NOUN
abr-156	24	8	and	and	CCONJ
abr-156	24	9	the	the	DET
abr-156	24	10	language	language	NOUN
abr-156	24	11	of	of	ADP
abr-156	24	12	business	business	NOUN
abr-156	24	13	has	have	AUX
abr-156	24	14	adapted	adapt	VERB
abr-156	24	15	differently	differently	ADV
abr-156	24	16	to	to	PART
abr-156	24	17	provide	provide	VERB
abr-156	24	18	them	they	PRON
abr-156	24	19	.	.	PUNCT
abr-156	25	1	the	the	DET
abr-156	25	2	type	type	NOUN
abr-156	25	3	of	of	ADP
abr-156	25	4	reporting	reporting	NOUN
abr-156	25	5	regime	regime	NOUN
abr-156	25	6	also	also	ADV
abr-156	25	7	affects	affect	VERB
abr-156	25	8	the	the	DET
abr-156	25	9	accounting	accounting	NOUN
abr-156	25	10	in	in	ADP
abr-156	25	11	a	a	DET
abr-156	25	12	region	region	NOUN
abr-156	25	13	.	.	PUNCT
abr-156	26	1	in	in	ADP
abr-156	26	2	some	some	DET
abr-156	26	3	countries	country	NOUN
abr-156	26	4	,	,	PUNCT
abr-156	26	5	such	such	ADJ
abr-156	26	6	as	as	ADP
abr-156	26	7	the	the	DET
abr-156	26	8	united	united	PROPN
abr-156	26	9	states	states	PROPN
abr-156	26	10	,	,	PUNCT
abr-156	26	11	there	there	PRON
abr-156	26	12	are	be	VERB
abr-156	26	13	different	different	ADJ
abr-156	26	14	rules	rule	NOUN
abr-156	26	15	in	in	ADP
abr-156	26	16	reporting	report	VERB
abr-156	26	17	to	to	ADP
abr-156	26	18	the	the	DET
abr-156	26	19	government	government	NOUN
abr-156	26	20	for	for	ADP
abr-156	26	21	tax	tax	NOUN
abr-156	26	22	purposes	purpose	NOUN
abr-156	26	23	and	and	CCONJ
abr-156	26	24	reporting	report	VERB
abr-156	26	25	to	to	ADP
abr-156	26	26	stock	stock	NOUN
abr-156	26	27	markets	market	NOUN
abr-156	26	28	or	or	CCONJ
abr-156	26	29	other	other	ADJ
abr-156	26	30	external	external	ADJ
abr-156	26	31	accounting	accounting	NOUN
abr-156	26	32	users	user	NOUN
abr-156	26	33	.	.	PUNCT
abr-156	27	1	in	in	ADP
abr-156	27	2	other	other	ADJ
abr-156	27	3	countries	country	NOUN
abr-156	27	4	,	,	PUNCT
abr-156	27	5	the	the	DET
abr-156	27	6	same	same	ADJ
abr-156	27	7	rules	rule	NOUN
abr-156	27	8	should	should	AUX
abr-156	27	9	the	the	DET
abr-156	27	10	us	us	PROPN
abr-156	27	11	adopt	adopt	VERB
abr-156	27	12	ifrs	ifrs	PROPN
abr-156	27	13	?	?	PUNCT
abr-156	27	14	30	30	NUM
abr-156	27	15	apply	apply	VERB
abr-156	27	16	for	for	ADP
abr-156	27	17	both	both	PRON
abr-156	27	18	.	.	PUNCT
abr-156	28	1	as	as	SCONJ
abr-156	28	2	mentioned	mention	VERB
abr-156	28	3	previously	previously	ADV
abr-156	28	4	,	,	PUNCT
abr-156	28	5	the	the	DET
abr-156	28	6	needs	need	NOUN
abr-156	28	7	of	of	ADP
abr-156	28	8	the	the	DET
abr-156	28	9	external	external	ADJ
abr-156	28	10	users	user	NOUN
abr-156	28	11	influence	influence	VERB
abr-156	28	12	accounting	account	VERB
abr-156	28	13	in	in	ADP
abr-156	28	14	a	a	DET
abr-156	28	15	region	region	NOUN
abr-156	28	16	.	.	PUNCT
abr-156	29	1	the	the	DET
abr-156	29	2	size	size	NOUN
abr-156	29	3	and	and	CCONJ
abr-156	29	4	complexity	complexity	NOUN
abr-156	29	5	of	of	ADP
abr-156	29	6	business	business	NOUN
abr-156	29	7	entities	entity	NOUN
abr-156	29	8	in	in	ADP
abr-156	29	9	an	an	DET
abr-156	29	10	area	area	NOUN
abr-156	29	11	also	also	ADV
abr-156	29	12	shapes	shape	VERB
abr-156	29	13	the	the	DET
abr-156	29	14	local	local	ADJ
abr-156	29	15	accounting	accounting	NOUN
abr-156	29	16	practices	practice	NOUN
abr-156	29	17	.	.	PUNCT
abr-156	30	1	as	as	SCONJ
abr-156	30	2	businesses	business	NOUN
abr-156	30	3	increase	increase	VERB
abr-156	30	4	in	in	ADP
abr-156	30	5	size	size	NOUN
abr-156	30	6	and	and	CCONJ
abr-156	30	7	complexity	complexity	NOUN
abr-156	30	8	,	,	PUNCT
abr-156	30	9	accounting	accounting	NOUN
abr-156	30	10	rules	rule	NOUN
abr-156	30	11	must	must	AUX
abr-156	30	12	also	also	ADV
abr-156	30	13	become	become	VERB
abr-156	30	14	more	more	ADV
abr-156	30	15	complex	complex	ADJ
abr-156	30	16	to	to	PART
abr-156	30	17	translate	translate	VERB
abr-156	30	18	the	the	DET
abr-156	30	19	substance	substance	NOUN
abr-156	30	20	of	of	ADP
abr-156	30	21	the	the	DET
abr-156	30	22	transaction	transaction	NOUN
abr-156	30	23	to	to	ADP
abr-156	30	24	external	external	ADJ
abr-156	30	25	users	user	NOUN
abr-156	30	26	of	of	ADP
abr-156	30	27	financial	financial	ADJ
abr-156	30	28	statements	statement	NOUN
abr-156	30	29	.	.	PUNCT
abr-156	31	1	the	the	DET
abr-156	31	2	type	type	NOUN
abr-156	31	3	of	of	ADP
abr-156	31	4	legal	legal	ADJ
abr-156	31	5	system	system	NOUN
abr-156	31	6	is	be	AUX
abr-156	31	7	another	another	DET
abr-156	31	8	contributor	contributor	NOUN
abr-156	31	9	to	to	ADP
abr-156	31	10	the	the	DET
abr-156	31	11	type	type	NOUN
abr-156	31	12	of	of	ADP
abr-156	31	13	accounting	accounting	NOUN
abr-156	31	14	reporting	reporting	NOUN
abr-156	31	15	adopted	adopt	VERB
abr-156	31	16	.	.	PUNCT
abr-156	32	1	some	some	DET
abr-156	32	2	countries	country	NOUN
abr-156	32	3	,	,	PUNCT
abr-156	32	4	including	include	VERB
abr-156	32	5	the	the	DET
abr-156	32	6	u.s	u.s	PROPN
abr-156	32	7	.	.	PROPN
abr-156	32	8	,	,	PUNCT
abr-156	32	9	use	use	VERB
abr-156	32	10	a	a	DET
abr-156	32	11	common	common	ADJ
abr-156	32	12	law	law	NOUN
abr-156	32	13	system	system	NOUN
abr-156	32	14	.	.	PUNCT
abr-156	33	1	other	other	ADJ
abr-156	33	2	countries	country	NOUN
abr-156	33	3	use	use	VERB
abr-156	33	4	a	a	DET
abr-156	33	5	code	code	NOUN
abr-156	33	6	law	law	NOUN
abr-156	33	7	system	system	NOUN
abr-156	33	8	.	.	PUNCT
abr-156	34	1	in	in	ADP
abr-156	34	2	code	code	NOUN
abr-156	34	3	law	law	NOUN
abr-156	34	4	countries	country	NOUN
abr-156	34	5	,	,	PUNCT
abr-156	34	6	the	the	DET
abr-156	34	7	focus	focus	NOUN
abr-156	34	8	is	be	AUX
abr-156	34	9	on	on	ADP
abr-156	34	10	protecting	protect	VERB
abr-156	34	11	the	the	DET
abr-156	34	12	creditors	creditor	NOUN
abr-156	34	13	of	of	ADP
abr-156	34	14	the	the	DET
abr-156	34	15	company	company	NOUN
abr-156	34	16	.	.	PUNCT
abr-156	35	1	in	in	ADP
abr-156	35	2	a	a	DET
abr-156	35	3	common	common	ADJ
abr-156	35	4	law	law	NOUN
abr-156	35	5	country	country	NOUN
abr-156	35	6	,	,	PUNCT
abr-156	35	7	more	more	ADJ
abr-156	35	8	attention	attention	NOUN
abr-156	35	9	is	be	AUX
abr-156	35	10	placed	place	VERB
abr-156	35	11	on	on	ADP
abr-156	35	12	presenting	present	VERB
abr-156	35	13	a	a	DET
abr-156	35	14	true	true	ADJ
abr-156	35	15	and	and	CCONJ
abr-156	35	16	fair	fair	ADJ
abr-156	35	17	picture	picture	NOUN
abr-156	35	18	to	to	ADP
abr-156	35	19	shareholders	shareholder	NOUN
abr-156	35	20	(	(	PUNCT
abr-156	35	21	saudagaran	saudagaran	PROPN
abr-156	35	22	,	,	PUNCT
abr-156	35	23	2009	2009	NUM
abr-156	35	24	)	)	PUNCT
abr-156	35	25	.	.	PUNCT
abr-156	36	1	the	the	DET
abr-156	36	2	level	level	NOUN
abr-156	36	3	of	of	ADP
abr-156	36	4	enforcement	enforcement	NOUN
abr-156	36	5	of	of	ADP
abr-156	36	6	regulations	regulation	NOUN
abr-156	36	7	is	be	AUX
abr-156	36	8	another	another	DET
abr-156	36	9	important	important	ADJ
abr-156	36	10	point	point	NOUN
abr-156	36	11	.	.	PUNCT
abr-156	37	1	it	it	PRON
abr-156	37	2	does	do	AUX
abr-156	37	3	not	not	PART
abr-156	37	4	matter	matter	VERB
abr-156	37	5	what	what	PRON
abr-156	37	6	the	the	DET
abr-156	37	7	accounting	accounting	NOUN
abr-156	37	8	rule	rule	NOUN
abr-156	37	9	is	be	AUX
abr-156	37	10	if	if	SCONJ
abr-156	37	11	no	no	DET
abr-156	37	12	one	one	NOUN
abr-156	37	13	enforces	enforce	VERB
abr-156	37	14	it	it	PRON
abr-156	37	15	consistently	consistently	ADV
abr-156	37	16	.	.	PUNCT
abr-156	38	1	one	one	NUM
abr-156	38	2	problem	problem	NOUN
abr-156	38	3	with	with	ADP
abr-156	38	4	using	use	VERB
abr-156	38	5	consistent	consistent	ADJ
abr-156	38	6	accounting	accounting	NOUN
abr-156	38	7	rules	rule	NOUN
abr-156	38	8	internationally	internationally	ADV
abr-156	38	9	is	be	AUX
abr-156	38	10	that	that	SCONJ
abr-156	38	11	it	it	PRON
abr-156	38	12	may	may	AUX
abr-156	38	13	give	give	VERB
abr-156	38	14	some	some	DET
abr-156	38	15	shareholders	shareholder	NOUN
abr-156	38	16	a	a	DET
abr-156	38	17	false	false	ADJ
abr-156	38	18	sense	sense	NOUN
abr-156	38	19	of	of	ADP
abr-156	38	20	security	security	NOUN
abr-156	38	21	.	.	PUNCT
abr-156	39	1	they	they	PRON
abr-156	39	2	may	may	AUX
abr-156	39	3	assume	assume	VERB
abr-156	39	4	the	the	DET
abr-156	39	5	company	company	NOUN
abr-156	39	6	is	be	AUX
abr-156	39	7	correctly	correctly	ADV
abr-156	39	8	applying	apply	VERB
abr-156	39	9	the	the	DET
abr-156	39	10	same	same	ADJ
abr-156	39	11	rules	rule	NOUN
abr-156	39	12	as	as	ADP
abr-156	39	13	everyone	everyone	PRON
abr-156	39	14	else	else	ADV
abr-156	39	15	,	,	PUNCT
abr-156	39	16	when	when	SCONJ
abr-156	39	17	in	in	ADP
abr-156	39	18	reality	reality	NOUN
abr-156	39	19	the	the	DET
abr-156	39	20	company	company	NOUN
abr-156	39	21	may	may	AUX
abr-156	39	22	be	be	AUX
abr-156	39	23	reporting	report	VERB
abr-156	39	24	transactions	transaction	NOUN
abr-156	39	25	incorrectly	incorrectly	ADV
abr-156	39	26	either	either	CCONJ
abr-156	39	27	by	by	ADP
abr-156	39	28	mistake	mistake	NOUN
abr-156	39	29	or	or	CCONJ
abr-156	39	30	as	as	ADP
abr-156	39	31	an	an	DET
abr-156	39	32	intentional	intentional	ADJ
abr-156	39	33	act	act	NOUN
abr-156	39	34	of	of	ADP
abr-156	39	35	fraud	fraud	NOUN
abr-156	39	36	.	.	PUNCT
abr-156	40	1	the	the	DET
abr-156	40	2	rate	rate	NOUN
abr-156	40	3	of	of	ADP
abr-156	40	4	inflation	inflation	NOUN
abr-156	40	5	shapes	shape	NOUN
abr-156	40	6	accounting	account	VERB
abr-156	40	7	in	in	ADP
abr-156	40	8	an	an	DET
abr-156	40	9	area	area	NOUN
abr-156	40	10	.	.	PUNCT
abr-156	41	1	in	in	ADP
abr-156	41	2	the	the	DET
abr-156	41	3	united	united	PROPN
abr-156	41	4	states	states	PROPN
abr-156	41	5	,	,	PUNCT
abr-156	41	6	the	the	DET
abr-156	41	7	rate	rate	NOUN
abr-156	41	8	of	of	ADP
abr-156	41	9	inflation	inflation	NOUN
abr-156	41	10	tends	tend	VERB
abr-156	41	11	to	to	PART
abr-156	41	12	run	run	VERB
abr-156	41	13	at	at	ADP
abr-156	41	14	about	about	ADV
abr-156	41	15	2	2	NUM
abr-156	41	16	%	%	NOUN
abr-156	41	17	a	a	DET
abr-156	41	18	year	year	NOUN
abr-156	41	19	.	.	PUNCT
abr-156	42	1	some	some	DET
abr-156	42	2	countries	country	NOUN
abr-156	42	3	may	may	AUX
abr-156	42	4	have	have	VERB
abr-156	42	5	a	a	DET
abr-156	42	6	20	20	NUM
abr-156	42	7	%	%	NOUN
abr-156	42	8	rate	rate	NOUN
abr-156	42	9	of	of	ADP
abr-156	42	10	inflation	inflation	NOUN
abr-156	42	11	this	this	DET
abr-156	42	12	year	year	NOUN
abr-156	42	13	or	or	CCONJ
abr-156	42	14	even	even	ADV
abr-156	42	15	higher	high	ADJ
abr-156	42	16	.	.	PUNCT
abr-156	43	1	particularly	particularly	ADV
abr-156	43	2	in	in	ADP
abr-156	43	3	those	those	DET
abr-156	43	4	countries	country	NOUN
abr-156	43	5	with	with	ADP
abr-156	43	6	high	high	ADJ
abr-156	43	7	inflation	inflation	NOUN
abr-156	43	8	,	,	PUNCT
abr-156	43	9	the	the	DET
abr-156	43	10	historical	historical	ADJ
abr-156	43	11	cost	cost	NOUN
abr-156	43	12	of	of	ADP
abr-156	43	13	assets	asset	NOUN
abr-156	43	14	does	do	AUX
abr-156	43	15	not	not	PART
abr-156	43	16	make	make	VERB
abr-156	43	17	sense	sense	NOUN
abr-156	43	18	as	as	ADP
abr-156	43	19	a	a	DET
abr-156	43	20	way	way	NOUN
abr-156	43	21	to	to	PART
abr-156	43	22	value	value	VERB
abr-156	43	23	assets	asset	NOUN
abr-156	43	24	because	because	SCONJ
abr-156	43	25	it	it	PRON
abr-156	43	26	leaves	leave	VERB
abr-156	43	27	the	the	DET
abr-156	43	28	assets	asset	NOUN
abr-156	43	29	undervalued	undervalue	VERB
abr-156	43	30	on	on	ADP
abr-156	43	31	the	the	DET
abr-156	43	32	balance	balance	NOUN
abr-156	43	33	sheet	sheet	NOUN
abr-156	43	34	.	.	PUNCT
abr-156	44	1	the	the	DET
abr-156	44	2	political	political	ADJ
abr-156	44	3	and	and	CCONJ
abr-156	44	4	economic	economic	ADJ
abr-156	44	5	ties	tie	NOUN
abr-156	44	6	of	of	ADP
abr-156	44	7	a	a	DET
abr-156	44	8	country	country	NOUN
abr-156	44	9	shape	shape	NOUN
abr-156	44	10	accounting	account	VERB
abr-156	44	11	for	for	ADP
abr-156	44	12	transactions	transaction	NOUN
abr-156	44	13	in	in	ADP
abr-156	44	14	the	the	DET
abr-156	44	15	country	country	NOUN
abr-156	44	16	.	.	PUNCT
abr-156	45	1	countries	country	NOUN
abr-156	45	2	want	want	VERB
abr-156	45	3	to	to	PART
abr-156	45	4	use	use	VERB
abr-156	45	5	similar	similar	ADJ
abr-156	45	6	accounting	accounting	NOUN
abr-156	45	7	methods	method	NOUN
abr-156	45	8	as	as	SCONJ
abr-156	45	9	their	their	PRON
abr-156	45	10	international	international	ADJ
abr-156	45	11	trading	trading	NOUN
abr-156	45	12	partners	partner	NOUN
abr-156	45	13	to	to	PART
abr-156	45	14	encourage	encourage	VERB
abr-156	45	15	their	their	PRON
abr-156	45	16	companies	company	NOUN
abr-156	45	17	to	to	PART
abr-156	45	18	trade	trade	VERB
abr-156	45	19	and	and	CCONJ
abr-156	45	20	invest	invest	VERB
abr-156	45	21	more	more	ADV
abr-156	45	22	freely	freely	ADV
abr-156	45	23	with	with	ADP
abr-156	45	24	each	each	DET
abr-156	45	25	other	other	ADJ
abr-156	45	26	.	.	PUNCT
abr-156	46	1	the	the	DET
abr-156	46	2	stature	stature	NOUN
abr-156	46	3	of	of	ADP
abr-156	46	4	the	the	DET
abr-156	46	5	accounting	accounting	NOUN
abr-156	46	6	profession	profession	NOUN
abr-156	46	7	also	also	ADV
abr-156	46	8	notably	notably	ADV
abr-156	46	9	shapes	shape	VERB
abr-156	46	10	accounting	account	VERB
abr-156	46	11	in	in	ADP
abr-156	46	12	an	an	DET
abr-156	46	13	area	area	NOUN
abr-156	46	14	.	.	PUNCT
abr-156	47	1	in	in	ADP
abr-156	47	2	some	some	DET
abr-156	47	3	countries	country	NOUN
abr-156	47	4	the	the	DET
abr-156	47	5	accounting	accounting	NOUN
abr-156	47	6	profession	profession	NOUN
abr-156	47	7	is	be	AUX
abr-156	47	8	held	hold	VERB
abr-156	47	9	in	in	ADP
abr-156	47	10	high	high	ADJ
abr-156	47	11	esteem	esteem	NOUN
abr-156	47	12	.	.	PUNCT
abr-156	48	1	in	in	ADP
abr-156	48	2	other	other	ADJ
abr-156	48	3	countries	country	NOUN
abr-156	48	4	,	,	PUNCT
abr-156	48	5	accountants	accountant	NOUN
abr-156	48	6	are	be	AUX
abr-156	48	7	held	hold	VERB
abr-156	48	8	at	at	ADP
abr-156	48	9	about	about	ADV
abr-156	48	10	the	the	DET
abr-156	48	11	same	same	ADJ
abr-156	48	12	status	status	NOUN
abr-156	48	13	as	as	ADP
abr-156	48	14	a	a	DET
abr-156	48	15	clerk	clerk	NOUN
abr-156	48	16	.	.	PUNCT
abr-156	49	1	this	this	DET
abr-156	49	2	stature	stature	NOUN
abr-156	49	3	will	will	AUX
abr-156	49	4	influence	influence	VERB
abr-156	49	5	the	the	DET
abr-156	49	6	quality	quality	NOUN
abr-156	49	7	of	of	ADP
abr-156	49	8	the	the	DET
abr-156	49	9	accounting	accounting	NOUN
abr-156	49	10	standards	standard	NOUN
abr-156	49	11	produced	produce	VERB
abr-156	49	12	(	(	PUNCT
abr-156	49	13	saudagaran	saudagaran	PROPN
abr-156	49	14	,	,	PUNCT
abr-156	49	15	2009	2009	NUM
abr-156	49	16	)	)	PUNCT
abr-156	49	17	.	.	PUNCT
abr-156	50	1	directly	directly	ADV
abr-156	50	2	related	relate	VERB
abr-156	50	3	to	to	ADP
abr-156	50	4	the	the	DET
abr-156	50	5	stature	stature	NOUN
abr-156	50	6	of	of	ADP
abr-156	50	7	the	the	DET
abr-156	50	8	accounting	accounting	NOUN
abr-156	50	9	profession	profession	NOUN
abr-156	50	10	is	be	AUX
abr-156	50	11	the	the	DET
abr-156	50	12	quality	quality	NOUN
abr-156	50	13	of	of	ADP
abr-156	50	14	accounting	accounting	NOUN
abr-156	50	15	education	education	NOUN
abr-156	50	16	.	.	PUNCT
abr-156	51	1	the	the	DET
abr-156	51	2	quality	quality	NOUN
abr-156	51	3	of	of	ADP
abr-156	51	4	accounting	accounting	NOUN
abr-156	51	5	education	education	NOUN
abr-156	51	6	is	be	AUX
abr-156	51	7	better	well	ADJ
abr-156	51	8	in	in	ADP
abr-156	51	9	countries	country	NOUN
abr-156	51	10	that	that	PRON
abr-156	51	11	hold	hold	VERB
abr-156	51	12	it	it	PRON
abr-156	51	13	in	in	ADP
abr-156	51	14	high	high	ADJ
abr-156	51	15	esteem	esteem	NOUN
abr-156	51	16	because	because	SCONJ
abr-156	51	17	the	the	DET
abr-156	51	18	stature	stature	NOUN
abr-156	51	19	of	of	ADP
abr-156	51	20	the	the	DET
abr-156	51	21	profession	profession	NOUN
abr-156	51	22	can	can	AUX
abr-156	51	23	help	help	VERB
abr-156	51	24	attract	attract	VERB
abr-156	51	25	some	some	PRON
abr-156	51	26	of	of	ADP
abr-156	51	27	the	the	DET
abr-156	51	28	best	good	ADJ
abr-156	51	29	and	and	CCONJ
abr-156	51	30	brightest	bright	ADJ
abr-156	51	31	students	student	NOUN
abr-156	51	32	into	into	ADP
abr-156	51	33	accounting	accounting	NOUN
abr-156	51	34	careers	career	NOUN
abr-156	51	35	(	(	PUNCT
abr-156	51	36	saudagaran	saudagaran	PROPN
abr-156	51	37	,	,	PUNCT
abr-156	51	38	2009	2009	NUM
abr-156	51	39	)	)	PUNCT
abr-156	51	40	.	.	PUNCT
abr-156	52	1	the	the	DET
abr-156	52	2	existence	existence	NOUN
abr-156	52	3	of	of	ADP
abr-156	52	4	a	a	DET
abr-156	52	5	conceptual	conceptual	ADJ
abr-156	52	6	framework	framework	NOUN
abr-156	52	7	is	be	AUX
abr-156	52	8	another	another	DET
abr-156	52	9	factor	factor	NOUN
abr-156	52	10	that	that	PRON
abr-156	52	11	shapes	shape	VERB
abr-156	52	12	accounting	account	VERB
abr-156	52	13	in	in	ADP
abr-156	52	14	a	a	DET
abr-156	52	15	country	country	NOUN
abr-156	52	16	.	.	PUNCT
abr-156	53	1	“	"	PUNCT
abr-156	53	2	…	…	PUNCT
abr-156	53	3	accounting	account	VERB
abr-156	53	4	in	in	ADP
abr-156	53	5	countries	country	NOUN
abr-156	53	6	that	that	PRON
abr-156	53	7	have	have	AUX
abr-156	53	8	developed	develop	VERB
abr-156	53	9	or	or	CCONJ
abr-156	53	10	adopted	adopt	VERB
abr-156	53	11	a	a	DET
abr-156	53	12	conceptual	conceptual	ADJ
abr-156	53	13	framework	framework	NOUN
abr-156	53	14	are	be	AUX
abr-156	53	15	likely	likely	ADJ
abr-156	53	16	to	to	PART
abr-156	53	17	be	be	AUX
abr-156	53	18	more	more	ADV
abr-156	53	19	similar	similar	ADJ
abr-156	53	20	to	to	ADP
abr-156	53	21	each	each	DET
abr-156	53	22	other	other	ADJ
abr-156	53	23	than	than	ADP
abr-156	53	24	to	to	ADP
abr-156	53	25	countries	country	NOUN
abr-156	53	26	that	that	PRON
abr-156	53	27	lack	lack	VERB
abr-156	53	28	a	a	DET
abr-156	53	29	conceptual	conceptual	ADJ
abr-156	53	30	framework	framework	NOUN
abr-156	53	31	”	"	PUNCT
abr-156	53	32	(	(	PUNCT
abr-156	53	33	saudagaran	saudagaran	PROPN
abr-156	53	34	,	,	PUNCT
abr-156	53	35	2009	2009	NUM
abr-156	53	36	,	,	PUNCT
abr-156	53	37	p.	p.	NOUN
abr-156	53	38	10	10	NUM
abr-156	53	39	)	)	PUNCT
abr-156	53	40	.	.	PUNCT
abr-156	54	1	in	in	ADP
abr-156	54	2	addition	addition	NOUN
abr-156	54	3	,	,	PUNCT
abr-156	54	4	there	there	PRON
abr-156	54	5	is	be	VERB
abr-156	54	6	another	another	DET
abr-156	54	7	factor	factor	NOUN
abr-156	54	8	that	that	PRON
abr-156	54	9	has	have	AUX
abr-156	54	10	historically	historically	ADV
abr-156	54	11	shaped	shape	VERB
abr-156	54	12	accounting	accounting	NOUN
abr-156	54	13	in	in	ADP
abr-156	54	14	a	a	DET
abr-156	54	15	region	region	NOUN
abr-156	54	16	:	:	PUNCT
abr-156	54	17	prior	prior	ADJ
abr-156	54	18	accounting	accounting	NOUN
abr-156	54	19	scandals	scandal	NOUN
abr-156	54	20	.	.	PUNCT
abr-156	55	1	one	one	NUM
abr-156	55	2	of	of	ADP
abr-156	55	3	the	the	DET
abr-156	55	4	most	most	ADV
abr-156	55	5	famous	famous	ADJ
abr-156	55	6	accounting	accounting	NOUN
abr-156	55	7	scandals	scandal	NOUN
abr-156	55	8	involved	involve	VERB
abr-156	55	9	enron	enron	PROPN
abr-156	55	10	.	.	PUNCT
abr-156	56	1	in	in	ADP
abr-156	56	2	part	part	NOUN
abr-156	56	3	because	because	SCONJ
abr-156	56	4	of	of	ADP
abr-156	56	5	the	the	DET
abr-156	56	6	enron	enron	PROPN
abr-156	56	7	scandal	scandal	NOUN
abr-156	56	8	,	,	PUNCT
abr-156	56	9	the	the	DET
abr-156	56	10	u.s	u.s	PROPN
abr-156	56	11	.	.	PROPN
abr-156	56	12	congress	congress	PROPN
abr-156	56	13	passed	pass	VERB
abr-156	56	14	the	the	DET
abr-156	56	15	sarbanes	sarbanes	PROPN
abr-156	56	16	oxley	oxley	PROPN
abr-156	56	17	law	law	NOUN
abr-156	56	18	to	to	PART
abr-156	56	19	reduce	reduce	VERB
abr-156	56	20	accounting	accounting	NOUN
abr-156	56	21	scandals	scandal	NOUN
abr-156	56	22	.	.	PUNCT
abr-156	57	1	when	when	SCONJ
abr-156	57	2	companies	company	NOUN
abr-156	57	3	take	take	VERB
abr-156	57	4	advantage	advantage	NOUN
abr-156	57	5	of	of	ADP
abr-156	57	6	relatively	relatively	ADV
abr-156	57	7	vague	vague	ADJ
abr-156	57	8	rules	rule	NOUN
abr-156	57	9	,	,	PUNCT
abr-156	57	10	it	it	PRON
abr-156	57	11	can	can	AUX
abr-156	57	12	cause	cause	VERB
abr-156	57	13	policymakers	policymaker	NOUN
abr-156	57	14	to	to	PART
abr-156	57	15	set	set	VERB
abr-156	57	16	more	more	ADV
abr-156	57	17	strict	strict	ADJ
abr-156	57	18	ones	one	NOUN
abr-156	57	19	.	.	PUNCT
abr-156	58	1	all	all	PRON
abr-156	58	2	of	of	ADP
abr-156	58	3	these	these	DET
abr-156	58	4	factors	factor	NOUN
abr-156	58	5	come	come	VERB
abr-156	58	6	together	together	ADV
abr-156	58	7	to	to	PART
abr-156	58	8	influence	influence	VERB
abr-156	58	9	accounting	account	VERB
abr-156	58	10	in	in	ADP
abr-156	58	11	an	an	DET
abr-156	58	12	area	area	NOUN
abr-156	58	13	.	.	PUNCT
abr-156	59	1	this	this	PRON
abr-156	59	2	is	be	AUX
abr-156	59	3	why	why	SCONJ
abr-156	59	4	countries	country	NOUN
abr-156	59	5	all	all	ADV
abr-156	59	6	over	over	ADP
abr-156	59	7	the	the	DET
abr-156	59	8	world	world	NOUN
abr-156	59	9	have	have	AUX
abr-156	59	10	historically	historically	ADV
abr-156	59	11	developed	develop	VERB
abr-156	59	12	different	different	ADJ
abr-156	59	13	accounting	accounting	NOUN
abr-156	59	14	systems	system	NOUN
abr-156	59	15	.	.	PUNCT
abr-156	60	1	these	these	DET
abr-156	60	2	varied	varied	ADJ
abr-156	60	3	accounting	accounting	NOUN
abr-156	60	4	systems	system	NOUN
abr-156	60	5	are	be	AUX
abr-156	60	6	leading	lead	VERB
abr-156	60	7	to	to	ADP
abr-156	60	8	problems	problem	NOUN
abr-156	60	9	as	as	SCONJ
abr-156	60	10	the	the	DET
abr-156	60	11	world	world	NOUN
abr-156	60	12	becomes	become	VERB
abr-156	60	13	increasingly	increasingly	ADV
abr-156	60	14	one	one	NUM
abr-156	60	15	market	market	NOUN
abr-156	60	16	.	.	PUNCT
abr-156	61	1	because	because	SCONJ
abr-156	61	2	countries	country	NOUN
abr-156	61	3	are	be	AUX
abr-156	61	4	reporting	report	VERB
abr-156	61	5	the	the	DET
abr-156	61	6	same	same	ADJ
abr-156	61	7	transaction	transaction	NOUN
abr-156	61	8	in	in	ADP
abr-156	61	9	different	different	ADJ
abr-156	61	10	ways	way	NOUN
abr-156	61	11	,	,	PUNCT
abr-156	61	12	there	there	PRON
abr-156	61	13	is	be	VERB
abr-156	61	14	a	a	DET
abr-156	61	15	lack	lack	NOUN
abr-156	61	16	of	of	ADP
abr-156	61	17	comparability	comparability	NOUN
abr-156	61	18	in	in	ADP
abr-156	61	19	the	the	DET
abr-156	61	20	financial	financial	ADJ
abr-156	61	21	statements	statement	NOUN
abr-156	61	22	of	of	ADP
abr-156	61	23	companies	company	NOUN
abr-156	61	24	worldwide	worldwide	ADV
abr-156	61	25	.	.	PUNCT
abr-156	62	1	this	this	DET
abr-156	62	2	paper	paper	NOUN
abr-156	62	3	will	will	AUX
abr-156	62	4	focus	focus	VERB
abr-156	62	5	on	on	ADP
abr-156	62	6	two	two	NUM
abr-156	62	7	accounting	accounting	NOUN
abr-156	62	8	standards	standard	NOUN
abr-156	62	9	:	:	PUNCT
abr-156	62	10	the	the	DET
abr-156	62	11	united	united	PROPN
abr-156	62	12	states	states	PROPN
abr-156	62	13	generally	generally	ADV
abr-156	62	14	accepted	accept	VERB
abr-156	62	15	accounting	accounting	NOUN
abr-156	62	16	principles	principle	NOUN
abr-156	62	17	and	and	CCONJ
abr-156	62	18	the	the	DET
abr-156	62	19	international	international	ADJ
abr-156	62	20	financial	financial	ADJ
abr-156	62	21	reporting	reporting	NOUN
abr-156	62	22	standards	standard	NOUN
abr-156	62	23	.	.	PUNCT
abr-156	63	1	schmidt	schmidt	PROPN
abr-156	63	2	&	&	CCONJ
abr-156	63	3	schoeppey	schoeppey	PROPN
abr-156	63	4	31	31	NUM
abr-156	63	5	literature	literature	PROPN
abr-156	63	6	review	review	VERB
abr-156	63	7	the	the	DET
abr-156	63	8	united	united	PROPN
abr-156	63	9	states	states	PROPN
abr-156	63	10	generally	generally	ADV
abr-156	63	11	accepted	accept	VERB
abr-156	63	12	accounting	accounting	NOUN
abr-156	63	13	principles	principle	NOUN
abr-156	63	14	is	be	AUX
abr-156	63	15	the	the	DET
abr-156	63	16	legacy	legacy	NOUN
abr-156	63	17	of	of	ADP
abr-156	63	18	the	the	DET
abr-156	63	19	history	history	NOUN
abr-156	63	20	of	of	ADP
abr-156	63	21	accounting	account	VERB
abr-156	63	22	in	in	ADP
abr-156	63	23	this	this	DET
abr-156	63	24	country	country	NOUN
abr-156	63	25	.	.	PUNCT
abr-156	64	1	before	before	ADP
abr-156	64	2	the	the	DET
abr-156	64	3	industrial	industrial	ADJ
abr-156	64	4	revolution	revolution	NOUN
abr-156	64	5	,	,	PUNCT
abr-156	64	6	companies	company	NOUN
abr-156	64	7	accounted	account	VERB
abr-156	64	8	for	for	ADP
abr-156	64	9	transactions	transaction	NOUN
abr-156	64	10	,	,	PUNCT
abr-156	64	11	but	but	CCONJ
abr-156	64	12	everyone	everyone	PRON
abr-156	64	13	followed	follow	VERB
abr-156	64	14	their	their	PRON
abr-156	64	15	own	own	ADJ
abr-156	64	16	rules	rule	NOUN
abr-156	64	17	.	.	PUNCT
abr-156	65	1	there	there	PRON
abr-156	65	2	was	be	VERB
abr-156	65	3	no	no	DET
abr-156	65	4	standardization	standardization	NOUN
abr-156	65	5	and	and	CCONJ
abr-156	65	6	therefore	therefore	ADV
abr-156	65	7	no	no	DET
abr-156	65	8	comparability	comparability	NOUN
abr-156	65	9	among	among	ADP
abr-156	65	10	companies	company	NOUN
abr-156	65	11	(	(	PUNCT
abr-156	65	12	“	"	PUNCT
abr-156	65	13	accounting	accounting	NOUN
abr-156	65	14	standards	standard	NOUN
abr-156	65	15	,	,	PUNCT
abr-156	65	16	”	"	PUNCT
abr-156	65	17	n.d	n.d	PROPN
abr-156	65	18	.	.	PROPN
abr-156	65	19	)	)	PUNCT
abr-156	65	20	.	.	PUNCT
abr-156	66	1	the	the	DET
abr-156	66	2	industrial	industrial	ADJ
abr-156	66	3	revolution	revolution	NOUN
abr-156	66	4	began	begin	VERB
abr-156	66	5	to	to	PART
abr-156	66	6	change	change	VERB
abr-156	66	7	that	that	PRON
abr-156	66	8	.	.	PUNCT
abr-156	67	1	companies	company	NOUN
abr-156	67	2	,	,	PUNCT
abr-156	67	3	particular	particular	ADJ
abr-156	67	4	railroad	railroad	NOUN
abr-156	67	5	companies	company	NOUN
abr-156	67	6	,	,	PUNCT
abr-156	67	7	started	start	VERB
abr-156	67	8	to	to	PART
abr-156	67	9	standardize	standardize	VERB
abr-156	67	10	financial	financial	ADJ
abr-156	67	11	reporting	reporting	NOUN
abr-156	67	12	.	.	PUNCT
abr-156	68	1	this	this	PRON
abr-156	68	2	led	lead	VERB
abr-156	68	3	to	to	ADP
abr-156	68	4	an	an	DET
abr-156	68	5	influx	influx	NOUN
abr-156	68	6	of	of	ADP
abr-156	68	7	capital	capital	NOUN
abr-156	68	8	from	from	ADP
abr-156	68	9	investors	investor	NOUN
abr-156	68	10	.	.	PUNCT
abr-156	69	1	public	public	ADJ
abr-156	69	2	companies	company	NOUN
abr-156	69	3	continued	continue	VERB
abr-156	69	4	to	to	PART
abr-156	69	5	take	take	VERB
abr-156	69	6	the	the	DET
abr-156	69	7	lead	lead	NOUN
abr-156	69	8	in	in	ADP
abr-156	69	9	accounting	accounting	NOUN
abr-156	69	10	innovation	innovation	NOUN
abr-156	69	11	for	for	ADP
abr-156	69	12	many	many	ADJ
abr-156	69	13	years	year	NOUN
abr-156	69	14	until	until	ADP
abr-156	69	15	the	the	DET
abr-156	69	16	great	great	ADJ
abr-156	69	17	depression	depression	NOUN
abr-156	69	18	.	.	PUNCT
abr-156	70	1	after	after	SCONJ
abr-156	70	2	poor	poor	ADJ
abr-156	70	3	accounting	accounting	NOUN
abr-156	70	4	and	and	CCONJ
abr-156	70	5	reporting	reporting	NOUN
abr-156	70	6	procedures	procedure	NOUN
abr-156	70	7	were	be	AUX
abr-156	70	8	blamed	blame	VERB
abr-156	70	9	for	for	ADP
abr-156	70	10	contributing	contribute	VERB
abr-156	70	11	to	to	ADP
abr-156	70	12	the	the	DET
abr-156	70	13	downturn	downturn	NOUN
abr-156	70	14	,	,	PUNCT
abr-156	70	15	the	the	DET
abr-156	70	16	american	american	PROPN
abr-156	70	17	institute	institute	PROPN
abr-156	70	18	of	of	ADP
abr-156	70	19	accountants	accountant	NOUN
abr-156	70	20	and	and	CCONJ
abr-156	70	21	the	the	DET
abr-156	70	22	new	new	PROPN
abr-156	70	23	york	york	PROPN
abr-156	70	24	stock	stock	PROPN
abr-156	70	25	exchange	exchange	PROPN
abr-156	70	26	worked	work	VERB
abr-156	70	27	together	together	ADV
abr-156	70	28	to	to	PART
abr-156	70	29	fix	fix	VERB
abr-156	70	30	the	the	DET
abr-156	70	31	accounting	accounting	NOUN
abr-156	70	32	problems	problem	NOUN
abr-156	70	33	.	.	PUNCT
abr-156	71	1	a	a	DET
abr-156	71	2	few	few	ADJ
abr-156	71	3	years	year	NOUN
abr-156	71	4	later	later	ADV
abr-156	71	5	,	,	PUNCT
abr-156	71	6	the	the	DET
abr-156	71	7	securities	security	NOUN
abr-156	71	8	act	act	NOUN
abr-156	71	9	of	of	ADP
abr-156	71	10	1934	1934	NUM
abr-156	71	11	was	be	AUX
abr-156	71	12	passed	pass	VERB
abr-156	71	13	.	.	PUNCT
abr-156	72	1	this	this	DET
abr-156	72	2	act	act	NOUN
abr-156	72	3	chartered	charter	VERB
abr-156	72	4	the	the	DET
abr-156	72	5	securities	securities	PROPN
abr-156	72	6	and	and	CCONJ
abr-156	72	7	exchange	exchange	PROPN
abr-156	72	8	commission	commission	PROPN
abr-156	72	9	and	and	CCONJ
abr-156	72	10	gave	give	VERB
abr-156	72	11	the	the	DET
abr-156	72	12	securities	security	NOUN
abr-156	72	13	and	and	CCONJ
abr-156	72	14	exchange	exchange	PROPN
abr-156	72	15	commission	commission	PROPN
abr-156	72	16	the	the	DET
abr-156	72	17	power	power	NOUN
abr-156	72	18	to	to	PART
abr-156	72	19	oversee	oversee	VERB
abr-156	72	20	the	the	DET
abr-156	72	21	methods	method	NOUN
abr-156	72	22	used	use	VERB
abr-156	72	23	for	for	ADP
abr-156	72	24	accounting	accounting	NOUN
abr-156	72	25	and	and	CCONJ
abr-156	72	26	auditing	auditing	NOUN
abr-156	72	27	(	(	PUNCT
abr-156	72	28	“	"	PUNCT
abr-156	72	29	accounting	accounting	NOUN
abr-156	72	30	standards	standard	NOUN
abr-156	72	31	,	,	PUNCT
abr-156	72	32	”	"	PUNCT
abr-156	72	33	n.d	n.d	PROPN
abr-156	72	34	.	.	PROPN
abr-156	72	35	)	)	PUNCT
abr-156	72	36	.	.	PUNCT
abr-156	73	1	by	by	ADP
abr-156	73	2	the	the	DET
abr-156	73	3	1970	1970	NUM
abr-156	73	4	’s	’s	NOUN
abr-156	73	5	,	,	PUNCT
abr-156	73	6	the	the	DET
abr-156	73	7	accounting	accounting	NOUN
abr-156	73	8	profession	profession	NOUN
abr-156	73	9	decided	decide	VERB
abr-156	73	10	that	that	SCONJ
abr-156	73	11	it	it	PRON
abr-156	73	12	is	be	AUX
abr-156	73	13	necessary	necessary	ADJ
abr-156	73	14	to	to	PART
abr-156	73	15	have	have	VERB
abr-156	73	16	an	an	DET
abr-156	73	17	independent	independent	ADJ
abr-156	73	18	standard	standard	ADJ
abr-156	73	19	-	-	PUNCT
abr-156	73	20	setting	set	VERB
abr-156	73	21	structure	structure	NOUN
abr-156	73	22	that	that	PRON
abr-156	73	23	is	be	AUX
abr-156	73	24	distinct	distinct	ADJ
abr-156	73	25	from	from	ADP
abr-156	73	26	the	the	DET
abr-156	73	27	accounting	accounting	NOUN
abr-156	73	28	profession	profession	NOUN
abr-156	73	29	.	.	PUNCT
abr-156	74	1	its	its	PRON
abr-156	74	2	purpose	purpose	NOUN
abr-156	74	3	is	be	AUX
abr-156	74	4	to	to	PART
abr-156	74	5	keep	keep	VERB
abr-156	74	6	the	the	DET
abr-156	74	7	standards	standard	NOUN
abr-156	74	8	from	from	ADP
abr-156	74	9	being	be	AUX
abr-156	74	10	tainted	taint	VERB
abr-156	74	11	by	by	ADP
abr-156	74	12	the	the	DET
abr-156	74	13	self	self	NOUN
abr-156	74	14	-	-	PUNCT
abr-156	74	15	interests	interest	NOUN
abr-156	74	16	of	of	ADP
abr-156	74	17	practicing	practice	VERB
abr-156	74	18	accountants	accountant	NOUN
abr-156	74	19	and	and	CCONJ
abr-156	74	20	their	their	PRON
abr-156	74	21	clients	client	NOUN
abr-156	74	22	.	.	PUNCT
abr-156	75	1	in	in	ADP
abr-156	75	2	1972	1972	NUM
abr-156	75	3	,	,	PUNCT
abr-156	75	4	the	the	DET
abr-156	75	5	accounting	accounting	NOUN
abr-156	75	6	foundation	foundation	NOUN
abr-156	75	7	recommended	recommend	VERB
abr-156	75	8	creation	creation	NOUN
abr-156	75	9	of	of	ADP
abr-156	75	10	a	a	DET
abr-156	75	11	new	new	ADJ
abr-156	75	12	standard	standard	ADJ
abr-156	75	13	-	-	PUNCT
abr-156	75	14	setting	set	VERB
abr-156	75	15	body	body	NOUN
abr-156	75	16	and	and	CCONJ
abr-156	75	17	the	the	DET
abr-156	75	18	financial	financial	ADJ
abr-156	75	19	accounting	accounting	PROPN
abr-156	75	20	foundation	foundation	PROPN
abr-156	75	21	was	be	AUX
abr-156	75	22	born	bear	VERB
abr-156	75	23	.	.	PUNCT
abr-156	76	1	the	the	DET
abr-156	76	2	following	following	ADJ
abr-156	76	3	year	year	NOUN
abr-156	76	4	,	,	PUNCT
abr-156	76	5	the	the	DET
abr-156	76	6	financial	financial	ADJ
abr-156	76	7	accounting	accounting	PROPN
abr-156	76	8	foundation	foundation	PROPN
abr-156	76	9	established	establish	VERB
abr-156	76	10	the	the	DET
abr-156	76	11	financial	financial	ADJ
abr-156	76	12	accounting	accounting	NOUN
abr-156	76	13	standards	standards	PROPN
abr-156	76	14	board	board	NOUN
abr-156	76	15	which	which	PRON
abr-156	76	16	became	become	VERB
abr-156	76	17	responsible	responsible	ADJ
abr-156	76	18	for	for	ADP
abr-156	76	19	setting	set	VERB
abr-156	76	20	financial	financial	ADJ
abr-156	76	21	accounting	accounting	NOUN
abr-156	76	22	standards	standard	NOUN
abr-156	76	23	(	(	PUNCT
abr-156	76	24	“	"	PUNCT
abr-156	76	25	accounting	accounting	NOUN
abr-156	76	26	standards	standard	NOUN
abr-156	76	27	,	,	PUNCT
abr-156	76	28	”	"	PUNCT
abr-156	76	29	n.d	n.d	PROPN
abr-156	76	30	.	.	PROPN
abr-156	76	31	)	)	PUNCT
abr-156	76	32	.	.	PUNCT
abr-156	77	1	this	this	PRON
abr-156	77	2	set	set	VERB
abr-156	77	3	the	the	DET
abr-156	77	4	foundation	foundation	NOUN
abr-156	77	5	for	for	ADP
abr-156	77	6	modern	modern	ADJ
abr-156	77	7	day	day	NOUN
abr-156	77	8	accounting	accounting	NOUN
abr-156	77	9	in	in	ADP
abr-156	77	10	america	america	PROPN
abr-156	77	11	.	.	PUNCT
abr-156	78	1	publicly	publicly	ADV
abr-156	78	2	traded	trade	VERB
abr-156	78	3	companies	company	NOUN
abr-156	78	4	must	must	AUX
abr-156	78	5	comply	comply	VERB
abr-156	78	6	with	with	ADP
abr-156	78	7	the	the	DET
abr-156	78	8	generally	generally	ADV
abr-156	78	9	accepted	accept	VERB
abr-156	78	10	accounting	accounting	NOUN
abr-156	78	11	principles	principle	NOUN
abr-156	78	12	,	,	PUNCT
abr-156	78	13	which	which	PRON
abr-156	78	14	are	be	AUX
abr-156	78	15	set	set	VERB
abr-156	78	16	by	by	ADP
abr-156	78	17	the	the	DET
abr-156	78	18	financial	financial	ADJ
abr-156	78	19	accounting	accounting	NOUN
abr-156	78	20	standards	standards	PROPN
abr-156	78	21	board	board	NOUN
abr-156	78	22	.	.	PUNCT
abr-156	79	1	new	new	ADJ
abr-156	79	2	standards	standard	NOUN
abr-156	79	3	are	be	AUX
abr-156	79	4	developed	develop	VERB
abr-156	79	5	regularly	regularly	ADV
abr-156	79	6	both	both	PRON
abr-156	79	7	to	to	PART
abr-156	79	8	address	address	VERB
abr-156	79	9	new	new	ADJ
abr-156	79	10	business	business	NOUN
abr-156	79	11	transactions	transaction	NOUN
abr-156	79	12	and	and	CCONJ
abr-156	79	13	to	to	PART
abr-156	79	14	improve	improve	VERB
abr-156	79	15	the	the	DET
abr-156	79	16	accounting	accounting	NOUN
abr-156	79	17	reporting	reporting	NOUN
abr-156	79	18	of	of	ADP
abr-156	79	19	existing	exist	VERB
abr-156	79	20	ones	one	NOUN
abr-156	79	21	.	.	PUNCT
abr-156	80	1	this	this	PRON
abr-156	80	2	allows	allow	VERB
abr-156	80	3	the	the	DET
abr-156	80	4	companies	company	NOUN
abr-156	80	5	to	to	PART
abr-156	80	6	be	be	AUX
abr-156	80	7	compared	compare	VERB
abr-156	80	8	because	because	SCONJ
abr-156	80	9	every	every	DET
abr-156	80	10	company	company	NOUN
abr-156	80	11	reports	report	VERB
abr-156	80	12	every	every	DET
abr-156	80	13	transaction	transaction	NOUN
abr-156	80	14	using	use	VERB
abr-156	80	15	the	the	DET
abr-156	80	16	same	same	ADJ
abr-156	80	17	rules	rule	NOUN
abr-156	80	18	.	.	PUNCT
abr-156	81	1	however	however	ADV
abr-156	81	2	,	,	PUNCT
abr-156	81	3	because	because	SCONJ
abr-156	81	4	of	of	ADP
abr-156	81	5	the	the	DET
abr-156	81	6	impact	impact	NOUN
abr-156	81	7	environment	environment	NOUN
abr-156	81	8	has	have	VERB
abr-156	81	9	on	on	ADP
abr-156	81	10	accounting	accounting	NOUN
abr-156	81	11	standards	standard	NOUN
abr-156	81	12	,	,	PUNCT
abr-156	81	13	not	not	PART
abr-156	81	14	every	every	DET
abr-156	81	15	stock	stock	NOUN
abr-156	81	16	exchange	exchange	NOUN
abr-156	81	17	requires	require	VERB
abr-156	81	18	their	their	PRON
abr-156	81	19	companies	company	NOUN
abr-156	81	20	to	to	PART
abr-156	81	21	record	record	VERB
abr-156	81	22	transactions	transaction	NOUN
abr-156	81	23	the	the	DET
abr-156	81	24	same	same	ADJ
abr-156	81	25	way	way	NOUN
abr-156	81	26	that	that	PRON
abr-156	81	27	the	the	DET
abr-156	81	28	united	united	PROPN
abr-156	81	29	states	states	PROPN
abr-156	81	30	generally	generally	ADV
abr-156	81	31	accepted	accept	VERB
abr-156	81	32	accounting	accounting	NOUN
abr-156	81	33	principles	principle	NOUN
abr-156	81	34	does	do	VERB
abr-156	81	35	.	.	PUNCT
abr-156	82	1	as	as	ADV
abr-156	82	2	more	more	ADJ
abr-156	82	3	and	and	CCONJ
abr-156	82	4	more	more	ADJ
abr-156	82	5	investors	investor	NOUN
abr-156	82	6	choose	choose	VERB
abr-156	82	7	to	to	PART
abr-156	82	8	invest	invest	VERB
abr-156	82	9	money	money	NOUN
abr-156	82	10	in	in	ADP
abr-156	82	11	foreign	foreign	ADJ
abr-156	82	12	companies	company	NOUN
abr-156	82	13	on	on	ADP
abr-156	82	14	foreign	foreign	ADJ
abr-156	82	15	stock	stock	NOUN
abr-156	82	16	exchanges	exchange	NOUN
abr-156	82	17	,	,	PUNCT
abr-156	82	18	there	there	PRON
abr-156	82	19	must	must	AUX
abr-156	82	20	be	be	AUX
abr-156	82	21	comparability	comparability	NOUN
abr-156	82	22	across	across	ADP
abr-156	82	23	companies	company	NOUN
abr-156	82	24	worldwide	worldwide	ADV
abr-156	82	25	instead	instead	ADV
abr-156	82	26	of	of	ADP
abr-156	82	27	only	only	ADV
abr-156	82	28	being	be	AUX
abr-156	82	29	comparable	comparable	ADJ
abr-156	82	30	on	on	ADP
abr-156	82	31	individual	individual	ADJ
abr-156	82	32	exchanges	exchange	NOUN
abr-156	82	33	.	.	PUNCT
abr-156	83	1	the	the	DET
abr-156	83	2	idea	idea	NOUN
abr-156	83	3	of	of	ADP
abr-156	83	4	international	international	ADJ
abr-156	83	5	convergence	convergence	NOUN
abr-156	83	6	first	first	ADV
abr-156	83	7	arose	arise	VERB
abr-156	83	8	following	follow	VERB
abr-156	83	9	world	world	PROPN
abr-156	83	10	war	war	PROPN
abr-156	83	11	ii	ii	PROPN
abr-156	83	12	.	.	PUNCT
abr-156	84	1	the	the	DET
abr-156	84	2	world	world	NOUN
abr-156	84	3	was	be	AUX
abr-156	84	4	becoming	become	VERB
abr-156	84	5	economically	economically	ADV
abr-156	84	6	integrated	integrate	VERB
abr-156	84	7	and	and	CCONJ
abr-156	84	8	it	it	PRON
abr-156	84	9	needed	need	VERB
abr-156	84	10	accounting	accounting	NOUN
abr-156	84	11	to	to	PART
abr-156	84	12	follow	follow	VERB
abr-156	84	13	suit	suit	NOUN
abr-156	84	14	.	.	PUNCT
abr-156	85	1	the	the	DET
abr-156	85	2	international	international	ADJ
abr-156	85	3	accounting	accounting	NOUN
abr-156	85	4	standards	standard	NOUN
abr-156	85	5	committee	committee	NOUN
abr-156	85	6	was	be	AUX
abr-156	85	7	formed	form	VERB
abr-156	85	8	in	in	ADP
abr-156	85	9	1973	1973	NUM
abr-156	85	10	.	.	PUNCT
abr-156	86	1	it	it	PRON
abr-156	86	2	was	be	AUX
abr-156	86	3	the	the	DET
abr-156	86	4	first	first	ADJ
abr-156	86	5	international	international	ADJ
abr-156	86	6	standard	standard	ADJ
abr-156	86	7	-	-	PUNCT
abr-156	86	8	setting	set	VERB
abr-156	86	9	body	body	NOUN
abr-156	86	10	.	.	PUNCT
abr-156	87	1	in	in	ADP
abr-156	87	2	2001	2001	NUM
abr-156	87	3	,	,	PUNCT
abr-156	87	4	the	the	DET
abr-156	87	5	international	international	ADJ
abr-156	87	6	accounting	accounting	NOUN
abr-156	87	7	standards	standard	NOUN
abr-156	87	8	committee	committee	NOUN
abr-156	87	9	reorganized	reorganize	VERB
abr-156	87	10	into	into	ADP
abr-156	87	11	the	the	DET
abr-156	87	12	international	international	ADJ
abr-156	87	13	accounting	accounting	NOUN
abr-156	87	14	standards	standard	NOUN
abr-156	87	15	board	board	NOUN
abr-156	87	16	.	.	PUNCT
abr-156	88	1	it	it	PRON
abr-156	88	2	became	become	VERB
abr-156	88	3	an	an	DET
abr-156	88	4	independent	independent	ADJ
abr-156	88	5	international	international	ADJ
abr-156	88	6	standard	standard	ADJ
abr-156	88	7	-	-	PUNCT
abr-156	88	8	setter	setter	NOUN
abr-156	88	9	(	(	PUNCT
abr-156	88	10	“	"	PUNCT
abr-156	88	11	comparability	comparability	NOUN
abr-156	88	12	in	in	ADP
abr-156	88	13	international	international	ADJ
abr-156	88	14	accounting	accounting	NOUN
abr-156	88	15	,	,	PUNCT
abr-156	88	16	”	"	PUNCT
abr-156	88	17	n.d	n.d	PROPN
abr-156	88	18	.	.	PROPN
abr-156	88	19	)	)	PUNCT
abr-156	88	20	.	.	PUNCT
abr-156	89	1	“	"	PUNCT
abr-156	89	2	as	as	ADP
abr-156	89	3	of	of	ADP
abr-156	89	4	2013	2013	NUM
abr-156	89	5	,	,	PUNCT
abr-156	89	6	the	the	DET
abr-156	89	7	european	european	PROPN
abr-156	89	8	union	union	PROPN
abr-156	89	9	and	and	CCONJ
abr-156	89	10	more	more	ADJ
abr-156	89	11	than	than	ADP
abr-156	89	12	100	100	NUM
abr-156	89	13	other	other	ADJ
abr-156	89	14	countries	country	NOUN
abr-156	89	15	either	either	CCONJ
abr-156	89	16	require	require	VERB
abr-156	89	17	or	or	CCONJ
abr-156	89	18	permit	permit	VERB
abr-156	89	19	the	the	DET
abr-156	89	20	use	use	NOUN
abr-156	89	21	of	of	ADP
abr-156	89	22	international	international	ADJ
abr-156	89	23	financial	financial	ADJ
abr-156	89	24	reporting	reporting	NOUN
abr-156	89	25	standards	standard	NOUN
abr-156	89	26	(	(	PUNCT
abr-156	89	27	ifrss	ifrss	NOUN
abr-156	89	28	)	)	PUNCT
abr-156	89	29	issued	issue	VERB
abr-156	89	30	by	by	ADP
abr-156	89	31	the	the	DET
abr-156	89	32	iasb	iasb	NOUN
abr-156	89	33	or	or	CCONJ
abr-156	89	34	a	a	DET
abr-156	89	35	local	local	ADJ
abr-156	89	36	variant	variant	NOUN
abr-156	89	37	of	of	ADP
abr-156	89	38	them	they	PRON
abr-156	89	39	”	"	PUNCT
abr-156	89	40	(	(	PUNCT
abr-156	89	41	“	"	PUNCT
abr-156	89	42	comparability	comparability	NOUN
abr-156	89	43	in	in	ADP
abr-156	89	44	international	international	ADJ
abr-156	89	45	accounting	accounting	NOUN
abr-156	89	46	,	,	PUNCT
abr-156	89	47	”	"	PUNCT
abr-156	89	48	n.d	n.d	PROPN
abr-156	89	49	.	.	PROPN
abr-156	89	50	)	)	PUNCT
abr-156	89	51	.	.	PUNCT
abr-156	90	1	political	political	ADJ
abr-156	90	2	challenges	challenge	NOUN
abr-156	90	3	faced	face	VERB
abr-156	90	4	by	by	ADP
abr-156	90	5	standard	standard	ADJ
abr-156	90	6	-	-	PUNCT
abr-156	90	7	setters	setter	NOUN
abr-156	90	8	accounting	account	VERB
abr-156	90	9	standard	standard	ADJ
abr-156	90	10	-	-	PUNCT
abr-156	90	11	setters	setter	NOUN
abr-156	90	12	face	face	VERB
abr-156	90	13	many	many	ADJ
abr-156	90	14	challenges	challenge	NOUN
abr-156	90	15	trying	try	VERB
abr-156	90	16	to	to	PART
abr-156	90	17	create	create	VERB
abr-156	90	18	the	the	DET
abr-156	90	19	rules	rule	NOUN
abr-156	90	20	accountants	accountant	NOUN
abr-156	90	21	must	must	AUX
abr-156	90	22	follow	follow	VERB
abr-156	90	23	to	to	PART
abr-156	90	24	report	report	VERB
abr-156	90	25	transactions	transaction	NOUN
abr-156	90	26	.	.	PUNCT
abr-156	91	1	many	many	ADJ
abr-156	91	2	of	of	ADP
abr-156	91	3	the	the	DET
abr-156	91	4	challenges	challenge	NOUN
abr-156	91	5	are	be	AUX
abr-156	91	6	political	political	ADJ
abr-156	91	7	.	.	PUNCT
abr-156	92	1	the	the	DET
abr-156	92	2	united	united	PROPN
abr-156	92	3	states	states	PROPN
abr-156	92	4	financial	financial	ADJ
abr-156	92	5	accounting	accounting	NOUN
abr-156	92	6	standards	standard	NOUN
abr-156	92	7	board	board	NOUN
abr-156	92	8	is	be	AUX
abr-156	92	9	funded	fund	VERB
abr-156	92	10	through	through	ADP
abr-156	92	11	fees	fee	NOUN
abr-156	92	12	that	that	PRON
abr-156	92	13	are	be	AUX
abr-156	92	14	paid	pay	VERB
abr-156	92	15	by	by	ADP
abr-156	92	16	companies	company	NOUN
abr-156	92	17	who	who	PRON
abr-156	92	18	choose	choose	VERB
abr-156	92	19	to	to	PART
abr-156	92	20	list	list	VERB
abr-156	92	21	their	their	PRON
abr-156	92	22	securities	security	NOUN
abr-156	92	23	on	on	ADP
abr-156	92	24	stock	stock	NOUN
abr-156	92	25	exchanges	exchange	NOUN
abr-156	92	26	(	(	PUNCT
abr-156	92	27	spiceland	spiceland	PROPN
abr-156	92	28	,	,	PUNCT
abr-156	92	29	sepe	sepe	PROPN
abr-156	92	30	,	,	PUNCT
abr-156	92	31	&	&	CCONJ
abr-156	92	32	nelson	nelson	PROPN
abr-156	92	33	,	,	PUNCT
abr-156	92	34	2013	2013	NUM
abr-156	92	35	)	)	PUNCT
abr-156	92	36	.	.	PUNCT
abr-156	93	1	this	this	PRON
abr-156	93	2	is	be	AUX
abr-156	93	3	done	do	VERB
abr-156	93	4	to	to	PART
abr-156	93	5	prevent	prevent	VERB
abr-156	93	6	the	the	DET
abr-156	93	7	should	should	AUX
abr-156	93	8	the	the	DET
abr-156	93	9	us	us	PROPN
abr-156	93	10	adopt	adopt	VERB
abr-156	93	11	ifrs	ifrs	PROPN
abr-156	93	12	?	?	PUNCT
abr-156	93	13	32	32	NUM
abr-156	93	14	financial	financial	ADJ
abr-156	93	15	accounting	accounting	NOUN
abr-156	93	16	standards	standard	NOUN
abr-156	93	17	board	board	NOUN
abr-156	93	18	from	from	ADP
abr-156	93	19	having	have	VERB
abr-156	93	20	to	to	PART
abr-156	93	21	bend	bend	VERB
abr-156	93	22	to	to	ADP
abr-156	93	23	the	the	DET
abr-156	93	24	will	will	NOUN
abr-156	93	25	of	of	ADP
abr-156	93	26	interest	interest	NOUN
abr-156	93	27	groups	group	NOUN
abr-156	93	28	in	in	ADP
abr-156	93	29	order	order	NOUN
abr-156	93	30	to	to	PART
abr-156	93	31	stay	stay	VERB
abr-156	93	32	funded	funded	ADJ
abr-156	93	33	.	.	PUNCT
abr-156	94	1	for	for	ADP
abr-156	94	2	example	example	NOUN
abr-156	94	3	,	,	PUNCT
abr-156	94	4	airlines	airline	NOUN
abr-156	94	5	have	have	VERB
abr-156	94	6	to	to	PART
abr-156	94	7	report	report	VERB
abr-156	94	8	huge	huge	ADJ
abr-156	94	9	liabilities	liability	NOUN
abr-156	94	10	for	for	ADP
abr-156	94	11	the	the	DET
abr-156	94	12	leased	lease	VERB
abr-156	94	13	aircraft	aircraft	NOUN
abr-156	94	14	they	they	PRON
abr-156	94	15	essentially	essentially	ADV
abr-156	94	16	own	own	VERB
abr-156	94	17	.	.	PUNCT
abr-156	95	1	it	it	PRON
abr-156	95	2	would	would	AUX
abr-156	95	3	appear	appear	VERB
abr-156	95	4	much	much	ADV
abr-156	95	5	better	well	ADJ
abr-156	95	6	on	on	ADP
abr-156	95	7	the	the	DET
abr-156	95	8	airlines	airline	NOUN
abr-156	95	9	’	'	PUNCT
abr-156	95	10	books	book	NOUN
abr-156	95	11	if	if	SCONJ
abr-156	95	12	they	they	PRON
abr-156	95	13	only	only	ADV
abr-156	95	14	had	have	VERB
abr-156	95	15	to	to	PART
abr-156	95	16	report	report	VERB
abr-156	95	17	an	an	DET
abr-156	95	18	expense	expense	NOUN
abr-156	95	19	every	every	DET
abr-156	95	20	time	time	NOUN
abr-156	95	21	they	they	PRON
abr-156	95	22	make	make	VERB
abr-156	95	23	the	the	DET
abr-156	95	24	lease	lease	NOUN
abr-156	95	25	payment	payment	NOUN
abr-156	95	26	.	.	PUNCT
abr-156	96	1	their	their	PRON
abr-156	96	2	vested	vested	ADJ
abr-156	96	3	interest	interest	NOUN
abr-156	96	4	could	could	AUX
abr-156	96	5	have	have	AUX
abr-156	96	6	prevented	prevent	VERB
abr-156	96	7	the	the	DET
abr-156	96	8	financial	financial	ADJ
abr-156	96	9	accounting	accounting	PROPN
abr-156	96	10	standard	standard	PROPN
abr-156	96	11	board	board	NOUN
abr-156	96	12	from	from	ADP
abr-156	96	13	passing	pass	VERB
abr-156	96	14	the	the	DET
abr-156	96	15	standard	standard	NOUN
abr-156	96	16	that	that	PRON
abr-156	96	17	showed	show	VERB
abr-156	96	18	the	the	DET
abr-156	96	19	substance	substance	NOUN
abr-156	96	20	of	of	ADP
abr-156	96	21	the	the	DET
abr-156	96	22	transaction	transaction	NOUN
abr-156	96	23	.	.	PUNCT
abr-156	97	1	therefore	therefore	ADV
abr-156	97	2	,	,	PUNCT
abr-156	97	3	it	it	PRON
abr-156	97	4	is	be	AUX
abr-156	97	5	important	important	ADJ
abr-156	97	6	the	the	DET
abr-156	97	7	standards	standard	NOUN
abr-156	97	8	board	board	NOUN
abr-156	97	9	does	do	AUX
abr-156	97	10	not	not	PART
abr-156	97	11	have	have	VERB
abr-156	97	12	to	to	PART
abr-156	97	13	fundraise	fundraise	VERB
abr-156	97	14	or	or	CCONJ
abr-156	97	15	to	to	PART
abr-156	97	16	receive	receive	VERB
abr-156	97	17	funding	funding	NOUN
abr-156	97	18	from	from	ADP
abr-156	97	19	interest	interest	NOUN
abr-156	97	20	groups	group	NOUN
abr-156	97	21	.	.	PUNCT
abr-156	98	1	in	in	ADP
abr-156	98	2	contrast	contrast	NOUN
abr-156	98	3	,	,	PUNCT
abr-156	98	4	the	the	DET
abr-156	98	5	international	international	ADJ
abr-156	98	6	accounting	accounting	NOUN
abr-156	98	7	standards	standard	NOUN
abr-156	98	8	board	board	NOUN
abr-156	98	9	receives	receive	VERB
abr-156	98	10	a	a	DET
abr-156	98	11	large	large	ADJ
abr-156	98	12	amount	amount	NOUN
abr-156	98	13	of	of	ADP
abr-156	98	14	its	its	PRON
abr-156	98	15	funding	funding	NOUN
abr-156	98	16	from	from	ADP
abr-156	98	17	voluntary	voluntary	ADJ
abr-156	98	18	donations	donation	NOUN
abr-156	98	19	,	,	PUNCT
abr-156	98	20	both	both	CCONJ
abr-156	98	21	from	from	ADP
abr-156	98	22	accounting	accounting	NOUN
abr-156	98	23	firms	firm	NOUN
abr-156	98	24	and	and	CCONJ
abr-156	98	25	corporations	corporation	NOUN
abr-156	98	26	(	(	PUNCT
abr-156	98	27	spiceland	spiceland	PROPN
abr-156	98	28	,	,	PUNCT
abr-156	98	29	sepe	sepe	PROPN
abr-156	98	30	,	,	PUNCT
abr-156	98	31	&	&	CCONJ
abr-156	98	32	nelson	nelson	PROPN
abr-156	98	33	,	,	PUNCT
abr-156	98	34	2013	2013	NUM
abr-156	98	35	)	)	PUNCT
abr-156	98	36	.	.	PUNCT
abr-156	99	1	accounting	accounting	NOUN
abr-156	99	2	firms	firm	NOUN
abr-156	99	3	have	have	VERB
abr-156	99	4	a	a	DET
abr-156	99	5	vested	vested	ADJ
abr-156	99	6	interest	interest	NOUN
abr-156	99	7	in	in	ADP
abr-156	99	8	the	the	DET
abr-156	99	9	standards	standard	NOUN
abr-156	99	10	as	as	ADV
abr-156	99	11	well	well	ADV
abr-156	99	12	because	because	SCONJ
abr-156	99	13	their	their	PRON
abr-156	99	14	clients	client	NOUN
abr-156	99	15	do	do	VERB
abr-156	99	16	.	.	PUNCT
abr-156	100	1	as	as	ADV
abr-156	100	2	long	long	ADV
abr-156	100	3	as	as	SCONJ
abr-156	100	4	the	the	DET
abr-156	100	5	iasb	iasb	NOUN
abr-156	100	6	has	have	VERB
abr-156	100	7	to	to	PART
abr-156	100	8	fundraise	fundraise	VERB
abr-156	100	9	then	then	ADV
abr-156	100	10	they	they	PRON
abr-156	100	11	can	can	AUX
abr-156	100	12	not	not	PART
abr-156	100	13	be	be	AUX
abr-156	100	14	entirely	entirely	ADV
abr-156	100	15	independent	independent	ADJ
abr-156	100	16	.	.	PUNCT
abr-156	101	1	this	this	PRON
abr-156	101	2	keeps	keep	VERB
abr-156	101	3	them	they	PRON
abr-156	101	4	from	from	ADP
abr-156	101	5	having	have	VERB
abr-156	101	6	the	the	DET
abr-156	101	7	independence	independence	NOUN
abr-156	101	8	to	to	PART
abr-156	101	9	make	make	VERB
abr-156	101	10	the	the	DET
abr-156	101	11	right	right	ADJ
abr-156	101	12	decisions	decision	NOUN
abr-156	101	13	when	when	SCONJ
abr-156	101	14	interest	interest	NOUN
abr-156	101	15	groups	group	NOUN
abr-156	101	16	are	be	AUX
abr-156	101	17	pushing	push	VERB
abr-156	101	18	for	for	ADP
abr-156	101	19	the	the	DET
abr-156	101	20	wrong	wrong	ADJ
abr-156	101	21	ones	one	NOUN
abr-156	101	22	.	.	PUNCT
abr-156	102	1	the	the	DET
abr-156	102	2	financial	financial	ADJ
abr-156	102	3	accounting	accounting	NOUN
abr-156	102	4	standards	standard	NOUN
abr-156	102	5	board	board	NOUN
abr-156	102	6	thinks	think	VERB
abr-156	102	7	it	it	PRON
abr-156	102	8	is	be	AUX
abr-156	102	9	so	so	ADV
abr-156	102	10	important	important	ADJ
abr-156	102	11	that	that	SCONJ
abr-156	102	12	one	one	NUM
abr-156	102	13	of	of	ADP
abr-156	102	14	the	the	DET
abr-156	102	15	milestones	milestone	NOUN
abr-156	102	16	specified	specify	VERB
abr-156	102	17	by	by	ADP
abr-156	102	18	the	the	DET
abr-156	102	19	securities	securities	PROPN
abr-156	102	20	and	and	CCONJ
abr-156	102	21	exchange	exchange	PROPN
abr-156	102	22	commission	commission	PROPN
abr-156	102	23	for	for	ADP
abr-156	102	24	the	the	DET
abr-156	102	25	adoption	adoption	NOUN
abr-156	102	26	of	of	ADP
abr-156	102	27	ifrs	ifrs	PROPN
abr-156	102	28	in	in	ADP
abr-156	102	29	the	the	DET
abr-156	102	30	united	united	PROPN
abr-156	102	31	states	states	PROPN
abr-156	102	32	is	be	AUX
abr-156	102	33	that	that	SCONJ
abr-156	102	34	the	the	DET
abr-156	102	35	international	international	ADJ
abr-156	102	36	accounting	accounting	NOUN
abr-156	102	37	standards	standards	PROPN
abr-156	102	38	board	board	PROPN
abr-156	102	39	’s	’s	PART
abr-156	102	40	independence	independence	NOUN
abr-156	102	41	be	be	AUX
abr-156	102	42	enhanced	enhance	VERB
abr-156	102	43	by	by	ADP
abr-156	102	44	a	a	DET
abr-156	102	45	funding	funding	NOUN
abr-156	102	46	mechanism	mechanism	NOUN
abr-156	102	47	similar	similar	ADJ
abr-156	102	48	to	to	ADP
abr-156	102	49	the	the	DET
abr-156	102	50	financial	financial	ADJ
abr-156	102	51	accounting	accounting	PROPN
abr-156	102	52	standard	standard	PROPN
abr-156	102	53	board	board	PROPN
abr-156	102	54	’s	’s	PART
abr-156	102	55	mechanism	mechanism	NOUN
abr-156	102	56	(	(	PUNCT
abr-156	102	57	spiceland	spiceland	PROPN
abr-156	102	58	,	,	PUNCT
abr-156	102	59	sepe	sepe	PROPN
abr-156	102	60	,	,	PUNCT
abr-156	102	61	&	&	CCONJ
abr-156	102	62	nelson	nelson	PROPN
abr-156	102	63	,	,	PUNCT
abr-156	102	64	2013	2013	NUM
abr-156	102	65	)	)	PUNCT
abr-156	102	66	.	.	PUNCT
abr-156	103	1	the	the	DET
abr-156	103	2	international	international	ADJ
abr-156	103	3	accounting	accounting	NOUN
abr-156	103	4	standards	standard	NOUN
abr-156	103	5	board	board	NOUN
abr-156	103	6	faces	face	VERB
abr-156	103	7	political	political	ADJ
abr-156	103	8	pressure	pressure	NOUN
abr-156	103	9	from	from	ADP
abr-156	103	10	other	other	ADJ
abr-156	103	11	sources	source	NOUN
abr-156	103	12	in	in	ADP
abr-156	103	13	addition	addition	NOUN
abr-156	103	14	to	to	ADP
abr-156	103	15	the	the	DET
abr-156	103	16	pressure	pressure	NOUN
abr-156	103	17	from	from	ADP
abr-156	103	18	interest	interest	NOUN
abr-156	103	19	groups	group	NOUN
abr-156	103	20	.	.	PUNCT
abr-156	104	1	countries	country	NOUN
abr-156	104	2	have	have	VERB
abr-156	104	3	a	a	DET
abr-156	104	4	vested	vested	ADJ
abr-156	104	5	interest	interest	NOUN
abr-156	104	6	in	in	ADP
abr-156	104	7	making	make	VERB
abr-156	104	8	the	the	DET
abr-156	104	9	companies	company	NOUN
abr-156	104	10	in	in	ADP
abr-156	104	11	their	their	PRON
abr-156	104	12	country	country	NOUN
abr-156	104	13	look	look	VERB
abr-156	104	14	as	as	ADV
abr-156	104	15	profitable	profitable	ADJ
abr-156	104	16	as	as	ADP
abr-156	104	17	possible	possible	ADJ
abr-156	104	18	.	.	PUNCT
abr-156	105	1	the	the	DET
abr-156	105	2	european	european	PROPN
abr-156	105	3	union	union	PROPN
abr-156	105	4	has	have	AUX
abr-156	105	5	demonstrated	demonstrate	VERB
abr-156	105	6	that	that	SCONJ
abr-156	105	7	vested	vested	ADJ
abr-156	105	8	interest	interest	NOUN
abr-156	105	9	by	by	ADP
abr-156	105	10	requiring	require	VERB
abr-156	105	11	a	a	DET
abr-156	105	12	formal	formal	ADJ
abr-156	105	13	evaluation	evaluation	NOUN
abr-156	105	14	process	process	NOUN
abr-156	105	15	for	for	ADP
abr-156	105	16	determining	determine	VERB
abr-156	105	17	whether	whether	SCONJ
abr-156	105	18	an	an	DET
abr-156	105	19	ifrs	ifrs	NOUN
abr-156	105	20	standard	standard	NOUN
abr-156	105	21	will	will	AUX
abr-156	105	22	be	be	AUX
abr-156	105	23	endorsed	endorse	VERB
abr-156	105	24	for	for	ADP
abr-156	105	25	use	use	NOUN
abr-156	105	26	in	in	ADP
abr-156	105	27	european	european	PROPN
abr-156	105	28	union	union	PROPN
abr-156	105	29	countries	country	NOUN
abr-156	105	30	(	(	PUNCT
abr-156	105	31	“	"	PUNCT
abr-156	105	32	ifrs	ifrs	PROPN
abr-156	105	33	in	in	ADP
abr-156	105	34	europe	europe	PROPN
abr-156	105	35	–	–	PUNCT
abr-156	105	36	background	background	NOUN
abr-156	105	37	,	,	PUNCT
abr-156	105	38	”	"	PUNCT
abr-156	105	39	n.d	n.d	PROPN
abr-156	105	40	.	.	PROPN
abr-156	105	41	)	)	PUNCT
abr-156	105	42	.	.	PUNCT
abr-156	106	1	…	…	PUNCT
abr-156	106	2	the	the	DET
abr-156	106	3	european	european	PROPN
abr-156	106	4	union	union	PROPN
abr-156	106	5	is	be	AUX
abr-156	106	6	required	require	VERB
abr-156	106	7	to	to	PART
abr-156	106	8	decide	decide	VERB
abr-156	106	9	on	on	ADP
abr-156	106	10	the	the	DET
abr-156	106	11	applicability	applicability	NOUN
abr-156	106	12	of	of	ADP
abr-156	106	13	individual	individual	ADJ
abr-156	106	14	iass	iass	NOUN
abr-156	106	15	within	within	ADP
abr-156	106	16	the	the	DET
abr-156	106	17	eu	eu	PROPN
abr-156	106	18	.	.	PUNCT
abr-156	107	1	it	it	PRON
abr-156	107	2	may	may	AUX
abr-156	107	3	adopt	adopt	VERB
abr-156	107	4	an	an	DET
abr-156	107	5	ias	ias	NOUN
abr-156	107	6	only	only	ADV
abr-156	107	7	if	if	SCONJ
abr-156	107	8	:	:	PUNCT
abr-156	107	9	it	it	PRON
abr-156	107	10	is	be	AUX
abr-156	107	11	not	not	PART
abr-156	107	12	contrary	contrary	ADJ
abr-156	107	13	to	to	ADP
abr-156	107	14	the	the	DET
abr-156	107	15	principles	principle	NOUN
abr-156	107	16	of	of	ADP
abr-156	107	17	the	the	DET
abr-156	107	18	eu	eu	PROPN
abr-156	107	19	fourth	fourth	ADJ
abr-156	107	20	and	and	CCONJ
abr-156	107	21	seventh	seventh	ADJ
abr-156	107	22	directives	directive	NOUN
abr-156	107	23	,	,	PUNCT
abr-156	107	24	it	it	PRON
abr-156	107	25	is	be	AUX
abr-156	107	26	conducive	conducive	ADJ
abr-156	107	27	to	to	ADP
abr-156	107	28	the	the	DET
abr-156	107	29	european	european	ADJ
abr-156	107	30	public	public	ADJ
abr-156	107	31	good	good	NOUN
abr-156	107	32	,	,	PUNCT
abr-156	107	33	and	and	CCONJ
abr-156	107	34	it	it	PRON
abr-156	107	35	meets	meet	VERB
abr-156	107	36	the	the	DET
abr-156	107	37	criteria	criterion	NOUN
abr-156	107	38	of	of	ADP
abr-156	107	39	understandability	understandability	NOUN
abr-156	107	40	,	,	PUNCT
abr-156	107	41	relevance	relevance	NOUN
abr-156	107	42	,	,	PUNCT
abr-156	107	43	reliability	reliability	NOUN
abr-156	107	44	and	and	CCONJ
abr-156	107	45	comparability	comparability	NOUN
abr-156	107	46	required	require	VERB
abr-156	107	47	of	of	ADP
abr-156	107	48	financial	financial	ADJ
abr-156	107	49	information	information	NOUN
abr-156	107	50	needed	need	VERB
abr-156	107	51	for	for	ADP
abr-156	107	52	making	make	VERB
abr-156	107	53	economic	economic	ADJ
abr-156	107	54	decisions	decision	NOUN
abr-156	107	55	and	and	CCONJ
abr-156	107	56	assessing	assess	VERB
abr-156	107	57	stewardship	stewardship	NOUN
abr-156	107	58	of	of	ADP
abr-156	107	59	management	management	NOUN
abr-156	107	60	.	.	PUNCT
abr-156	108	1	(	(	PUNCT
abr-156	108	2	alexander	alexander	NOUN
abr-156	108	3	,	,	PUNCT
abr-156	108	4	2007	2007	NUM
abr-156	108	5	,	,	PUNCT
abr-156	108	6	pp	pp	ADJ
abr-156	108	7	.	.	PUNCT
abr-156	109	1	52	52	NUM
abr-156	109	2	-	-	SYM
abr-156	109	3	53	53	NUM
abr-156	109	4	)	)	PUNCT
abr-156	109	5	if	if	SCONJ
abr-156	109	6	the	the	DET
abr-156	109	7	european	european	PROPN
abr-156	109	8	union	union	PROPN
abr-156	109	9	decided	decide	VERB
abr-156	109	10	that	that	SCONJ
abr-156	109	11	an	an	DET
abr-156	109	12	international	international	ADJ
abr-156	109	13	financial	financial	ADJ
abr-156	109	14	reporting	reporting	NOUN
abr-156	109	15	standard	standard	NOUN
abr-156	109	16	was	be	AUX
abr-156	109	17	not	not	PART
abr-156	109	18	in	in	ADP
abr-156	109	19	its	its	PRON
abr-156	109	20	best	good	ADJ
abr-156	109	21	interest	interest	NOUN
abr-156	109	22	then	then	ADV
abr-156	109	23	it	it	PRON
abr-156	109	24	could	could	AUX
abr-156	109	25	refuse	refuse	VERB
abr-156	109	26	to	to	PART
abr-156	109	27	adopt	adopt	VERB
abr-156	109	28	it	it	PRON
abr-156	109	29	in	in	ADP
abr-156	109	30	the	the	DET
abr-156	109	31	european	european	PROPN
abr-156	109	32	union	union	PROPN
abr-156	109	33	.	.	PUNCT
abr-156	110	1	then	then	ADV
abr-156	110	2	the	the	DET
abr-156	110	3	iasb	iasb	NOUN
abr-156	110	4	would	would	AUX
abr-156	110	5	be	be	AUX
abr-156	110	6	forced	force	VERB
abr-156	110	7	to	to	PART
abr-156	110	8	choose	choose	VERB
abr-156	110	9	between	between	ADP
abr-156	110	10	having	have	VERB
abr-156	110	11	comparability	comparability	NOUN
abr-156	110	12	in	in	ADP
abr-156	110	13	financial	financial	ADJ
abr-156	110	14	statements	statement	NOUN
abr-156	110	15	or	or	CCONJ
abr-156	110	16	using	use	VERB
abr-156	110	17	the	the	DET
abr-156	110	18	standard	standard	NOUN
abr-156	110	19	it	it	PRON
abr-156	110	20	originally	originally	ADV
abr-156	110	21	wanted	want	VERB
abr-156	110	22	all	all	DET
abr-156	110	23	the	the	DET
abr-156	110	24	countries	country	NOUN
abr-156	110	25	to	to	PART
abr-156	110	26	adopt	adopt	VERB
abr-156	110	27	.	.	PUNCT
abr-156	111	1	in	in	ADP
abr-156	111	2	addition	addition	NOUN
abr-156	111	3	to	to	ADP
abr-156	111	4	the	the	DET
abr-156	111	5	political	political	ADJ
abr-156	111	6	problems	problem	NOUN
abr-156	111	7	this	this	PRON
abr-156	111	8	creates	create	VERB
abr-156	111	9	,	,	PUNCT
abr-156	111	10	it	it	PRON
abr-156	111	11	could	could	AUX
abr-156	111	12	potentially	potentially	ADV
abr-156	111	13	cause	cause	VERB
abr-156	111	14	future	future	ADJ
abr-156	111	15	problems	problem	NOUN
abr-156	111	16	with	with	ADP
abr-156	111	17	comparability	comparability	NOUN
abr-156	111	18	.	.	PUNCT
abr-156	112	1	comparability	comparability	NOUN
abr-156	112	2	in	in	ADP
abr-156	112	3	international	international	ADJ
abr-156	112	4	financial	financial	ADJ
abr-156	112	5	reporting	reporting	NOUN
abr-156	112	6	standards	standard	NOUN
abr-156	112	7	while	while	SCONJ
abr-156	112	8	the	the	DET
abr-156	112	9	international	international	ADJ
abr-156	112	10	financial	financial	ADJ
abr-156	112	11	reporting	reporting	NOUN
abr-156	112	12	standards	standard	NOUN
abr-156	112	13	purpose	purpose	NOUN
abr-156	112	14	is	be	AUX
abr-156	112	15	to	to	PART
abr-156	112	16	move	move	VERB
abr-156	112	17	countries	country	NOUN
abr-156	112	18	to	to	ADP
abr-156	112	19	one	one	NUM
abr-156	112	20	set	set	NOUN
abr-156	112	21	of	of	ADP
abr-156	112	22	unified	unified	ADJ
abr-156	112	23	accounting	accounting	NOUN
abr-156	112	24	standards	standard	NOUN
abr-156	112	25	,	,	PUNCT
abr-156	112	26	variations	variation	NOUN
abr-156	112	27	within	within	ADP
abr-156	112	28	the	the	DET
abr-156	112	29	international	international	ADJ
abr-156	112	30	financial	financial	ADJ
abr-156	112	31	reporting	reporting	NOUN
abr-156	112	32	standards	standard	NOUN
abr-156	112	33	exist	exist	VERB
abr-156	112	34	.	.	PUNCT
abr-156	113	1	for	for	ADP
abr-156	113	2	example	example	NOUN
abr-156	113	3	,	,	PUNCT
abr-156	113	4	remember	remember	VERB
abr-156	113	5	this	this	DET
abr-156	113	6	quote	quote	NOUN
abr-156	113	7	,	,	PUNCT
abr-156	113	8	“	"	PUNCT
abr-156	113	9	as	as	ADP
abr-156	113	10	of	of	ADP
abr-156	113	11	2013	2013	NUM
abr-156	113	12	,	,	PUNCT
abr-156	113	13	the	the	DET
abr-156	113	14	european	european	PROPN
abr-156	113	15	union	union	PROPN
abr-156	113	16	and	and	CCONJ
abr-156	113	17	more	more	ADJ
abr-156	113	18	than	than	ADP
abr-156	113	19	100	100	NUM
abr-156	113	20	other	other	ADJ
abr-156	113	21	countries	country	NOUN
abr-156	113	22	either	either	CCONJ
abr-156	113	23	require	require	VERB
abr-156	113	24	or	or	CCONJ
abr-156	113	25	permit	permit	VERB
abr-156	113	26	the	the	DET
abr-156	113	27	use	use	NOUN
abr-156	113	28	of	of	ADP
abr-156	113	29	international	international	ADJ
abr-156	113	30	financial	financial	ADJ
abr-156	113	31	reporting	reporting	NOUN
abr-156	113	32	standards	standard	NOUN
abr-156	113	33	(	(	PUNCT
abr-156	113	34	ifrss	ifrss	NOUN
abr-156	113	35	)	)	PUNCT
abr-156	113	36	issued	issue	VERB
abr-156	113	37	by	by	ADP
abr-156	113	38	the	the	DET
abr-156	113	39	iasb	iasb	NOUN
abr-156	113	40	or	or	CCONJ
abr-156	113	41	a	a	DET
abr-156	113	42	local	local	ADJ
abr-156	113	43	variant	variant	NOUN
abr-156	113	44	of	of	ADP
abr-156	113	45	them	they	PRON
abr-156	113	46	”	"	PUNCT
abr-156	113	47	(	(	PUNCT
abr-156	113	48	“	"	PUNCT
abr-156	113	49	comparability	comparability	NOUN
abr-156	113	50	in	in	ADP
abr-156	113	51	international	international	ADJ
abr-156	113	52	accounting	accounting	NOUN
abr-156	113	53	,	,	PUNCT
abr-156	113	54	”	"	PUNCT
abr-156	113	55	n.d	n.d	PROPN
abr-156	113	56	.	.	PROPN
abr-156	113	57	)	)	PUNCT
abr-156	113	58	.	.	PUNCT
abr-156	114	1	a	a	DET
abr-156	114	2	local	local	ADJ
abr-156	114	3	variant	variant	NOUN
abr-156	114	4	of	of	ADP
abr-156	114	5	the	the	DET
abr-156	114	6	international	international	ADJ
abr-156	114	7	financial	financial	ADJ
abr-156	114	8	reporting	reporting	NOUN
abr-156	114	9	standards	standard	NOUN
abr-156	114	10	is	be	AUX
abr-156	114	11	not	not	PART
abr-156	114	12	the	the	DET
abr-156	114	13	same	same	ADJ
abr-156	114	14	as	as	ADP
abr-156	114	15	using	use	VERB
abr-156	114	16	the	the	DET
abr-156	114	17	international	international	ADJ
abr-156	114	18	financial	financial	ADJ
abr-156	114	19	reporting	reporting	NOUN
abr-156	114	20	standards	standard	NOUN
abr-156	114	21	.	.	PUNCT
abr-156	115	1	investors	investor	NOUN
abr-156	115	2	will	will	AUX
abr-156	115	3	still	still	ADV
abr-156	115	4	need	need	VERB
abr-156	115	5	to	to	PART
abr-156	115	6	research	research	VERB
abr-156	115	7	differences	difference	NOUN
abr-156	115	8	between	between	ADP
abr-156	115	9	the	the	DET
abr-156	115	10	accounting	accounting	NOUN
abr-156	115	11	method	method	NOUN
abr-156	115	12	the	the	DET
abr-156	115	13	country	country	NOUN
abr-156	115	14	uses	use	VERB
abr-156	115	15	and	and	CCONJ
abr-156	115	16	the	the	DET
abr-156	115	17	standard	standard	ADJ
abr-156	115	18	international	international	ADJ
abr-156	115	19	financial	financial	ADJ
abr-156	115	20	reporting	reporting	NOUN
abr-156	115	21	standards	standard	NOUN
abr-156	115	22	.	.	PUNCT
abr-156	116	1	typically	typically	ADV
abr-156	116	2	,	,	PUNCT
abr-156	116	3	the	the	DET
abr-156	116	4	differences	difference	NOUN
abr-156	116	5	between	between	ADP
abr-156	116	6	the	the	DET
abr-156	116	7	countries	country	NOUN
abr-156	116	8	’	’	PART
abr-156	116	9	local	local	ADJ
abr-156	116	10	variation	variation	NOUN
abr-156	116	11	of	of	ADP
abr-156	116	12	ifrs	ifrs	PROPN
abr-156	116	13	and	and	CCONJ
abr-156	116	14	ifrs	ifrs	PROPN
abr-156	116	15	as	as	SCONJ
abr-156	116	16	published	publish	VERB
abr-156	116	17	by	by	ADP
abr-156	116	18	the	the	DET
abr-156	116	19	iasb	iasb	NOUN
abr-156	116	20	are	be	AUX
abr-156	116	21	small	small	ADJ
abr-156	116	22	,	,	PUNCT
abr-156	116	23	but	but	CCONJ
abr-156	116	24	too	too	ADV
abr-156	116	25	many	many	ADJ
abr-156	116	26	countries	country	NOUN
abr-156	116	27	have	have	VERB
abr-156	116	28	local	local	ADJ
abr-156	116	29	variations	variation	NOUN
abr-156	116	30	for	for	ADP
abr-156	116	31	the	the	DET
abr-156	116	32	differences	difference	NOUN
abr-156	116	33	between	between	ADP
abr-156	116	34	them	they	PRON
abr-156	116	35	to	to	PART
abr-156	116	36	be	be	AUX
abr-156	116	37	ignored	ignore	VERB
abr-156	116	38	.	.	PUNCT
abr-156	117	1	schmidt	schmidt	PROPN
abr-156	117	2	&	&	CCONJ
abr-156	117	3	schoeppey	schoeppey	PROPN
abr-156	117	4	33	33	NUM
abr-156	117	5	the	the	DET
abr-156	117	6	chart	chart	NOUN
abr-156	117	7	in	in	ADP
abr-156	117	8	appendix	appendix	NOUN
abr-156	117	9	a	a	PRON
abr-156	117	10	was	be	AUX
abr-156	117	11	compiled	compile	VERB
abr-156	117	12	based	base	VERB
abr-156	117	13	on	on	ADP
abr-156	117	14	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
abr-156	117	15	2014	2014	NUM
abr-156	117	16	report	report	NOUN
abr-156	117	17	:	:	PUNCT
abr-156	117	18	ifrs	ifrs	NOUN
abr-156	117	19	adoption	adoption	NOUN
abr-156	117	20	by	by	ADP
abr-156	117	21	country	country	NOUN
abr-156	117	22	.	.	PUNCT
abr-156	118	1	approximately	approximately	ADV
abr-156	118	2	28.33	28.33	NUM
abr-156	118	3	%	%	NOUN
abr-156	118	4	of	of	ADP
abr-156	118	5	the	the	DET
abr-156	118	6	countries	country	NOUN
abr-156	118	7	that	that	PRON
abr-156	118	8	use	use	VERB
abr-156	118	9	some	some	DET
abr-156	118	10	version	version	NOUN
abr-156	118	11	of	of	ADP
abr-156	118	12	ifrs	ifrs	NOUN
abr-156	118	13	in	in	ADP
abr-156	118	14	the	the	DET
abr-156	118	15	chart	chart	NOUN
abr-156	118	16	fall	fall	VERB
abr-156	118	17	into	into	ADP
abr-156	118	18	a	a	DET
abr-156	118	19	category	category	NOUN
abr-156	118	20	of	of	ADP
abr-156	118	21	“	"	PUNCT
abr-156	118	22	other	other	ADJ
abr-156	118	23	”	"	PUNCT
abr-156	118	24	.	.	PUNCT
abr-156	119	1	this	this	PRON
abr-156	119	2	means	mean	VERB
abr-156	119	3	that	that	SCONJ
abr-156	119	4	they	they	PRON
abr-156	119	5	use	use	VERB
abr-156	119	6	some	some	DET
abr-156	119	7	form	form	NOUN
abr-156	119	8	of	of	ADP
abr-156	119	9	the	the	DET
abr-156	119	10	international	international	ADJ
abr-156	119	11	financial	financial	ADJ
abr-156	119	12	reporting	reporting	NOUN
abr-156	119	13	standards	standard	NOUN
abr-156	119	14	,	,	PUNCT
abr-156	119	15	but	but	CCONJ
abr-156	119	16	they	they	PRON
abr-156	119	17	do	do	AUX
abr-156	119	18	not	not	PART
abr-156	119	19	use	use	VERB
abr-156	119	20	the	the	DET
abr-156	119	21	version	version	NOUN
abr-156	119	22	published	publish	VERB
abr-156	119	23	by	by	ADP
abr-156	119	24	the	the	DET
abr-156	119	25	international	international	ADJ
abr-156	119	26	accounting	accounting	NOUN
abr-156	119	27	standards	standard	NOUN
abr-156	119	28	board	board	NOUN
abr-156	119	29	or	or	CCONJ
abr-156	119	30	endorsed	endorse	VERB
abr-156	119	31	by	by	ADP
abr-156	119	32	the	the	DET
abr-156	119	33	european	european	PROPN
abr-156	119	34	union	union	PROPN
abr-156	119	35	.	.	PUNCT
abr-156	120	1	the	the	DET
abr-156	120	2	category	category	NOUN
abr-156	120	3	“	"	PUNCT
abr-156	120	4	other	other	ADJ
abr-156	120	5	”	"	PUNCT
abr-156	120	6	can	can	AUX
abr-156	120	7	range	range	VERB
abr-156	120	8	from	from	ADP
abr-156	120	9	venezuela	venezuela	PROPN
abr-156	120	10	that	that	PRON
abr-156	120	11	uses	use	VERB
abr-156	120	12	ifrs	ifrs	PROPN
abr-156	120	13	as	as	SCONJ
abr-156	120	14	adopted	adopt	VERB
abr-156	120	15	locally	locally	ADV
abr-156	120	16	to	to	ADP
abr-156	120	17	japan	japan	PROPN
abr-156	120	18	that	that	PRON
abr-156	120	19	uses	use	VERB
abr-156	120	20	ifrs	ifrs	PROPN
abr-156	120	21	as	as	SCONJ
abr-156	120	22	designated	designate	VERB
abr-156	120	23	by	by	ADP
abr-156	120	24	the	the	DET
abr-156	120	25	financial	financial	PROPN
abr-156	120	26	services	service	NOUN
abr-156	120	27	agency	agency	PROPN
abr-156	120	28	of	of	ADP
abr-156	120	29	japan	japan	PROPN
abr-156	120	30	(	(	PUNCT
abr-156	120	31	ifrs	ifrs	NOUN
abr-156	120	32	adoption	adoption	NOUN
abr-156	120	33	by	by	ADP
abr-156	120	34	country	country	NOUN
abr-156	120	35	,	,	PUNCT
abr-156	120	36	2014	2014	NUM
abr-156	120	37	)	)	PUNCT
abr-156	120	38	.	.	PUNCT
abr-156	121	1	an	an	DET
abr-156	121	2	additional	additional	ADJ
abr-156	121	3	25.83	25.83	NUM
abr-156	121	4	%	%	NOUN
abr-156	121	5	of	of	ADP
abr-156	121	6	the	the	DET
abr-156	121	7	countries	country	NOUN
abr-156	121	8	in	in	ADP
abr-156	121	9	the	the	DET
abr-156	121	10	chart	chart	NOUN
abr-156	121	11	that	that	PRON
abr-156	121	12	use	use	VERB
abr-156	121	13	some	some	DET
abr-156	121	14	form	form	NOUN
abr-156	121	15	of	of	ADP
abr-156	121	16	ifrs	ifrs	PROPN
abr-156	121	17	use	use	NOUN
abr-156	121	18	ifrs	ifrs	PROPN
abr-156	121	19	as	as	SCONJ
abr-156	121	20	endorsed	endorse	VERB
abr-156	121	21	by	by	ADP
abr-156	121	22	the	the	DET
abr-156	121	23	european	european	PROPN
abr-156	121	24	union	union	PROPN
abr-156	121	25	.	.	PUNCT
abr-156	122	1	as	as	SCONJ
abr-156	122	2	discussed	discuss	VERB
abr-156	122	3	earlier	early	ADV
abr-156	122	4	,	,	PUNCT
abr-156	122	5	standards	standard	NOUN
abr-156	122	6	published	publish	VERB
abr-156	122	7	by	by	ADP
abr-156	122	8	the	the	DET
abr-156	122	9	international	international	ADJ
abr-156	122	10	accounting	accounting	NOUN
abr-156	122	11	standards	standard	NOUN
abr-156	122	12	board	board	NOUN
abr-156	122	13	must	must	AUX
abr-156	122	14	be	be	AUX
abr-156	122	15	formally	formally	ADV
abr-156	122	16	approved	approve	VERB
abr-156	122	17	in	in	ADP
abr-156	122	18	order	order	NOUN
abr-156	122	19	to	to	PART
abr-156	122	20	be	be	AUX
abr-156	122	21	used	use	VERB
abr-156	122	22	by	by	ADP
abr-156	122	23	the	the	DET
abr-156	122	24	european	european	PROPN
abr-156	122	25	union	union	PROPN
abr-156	122	26	.	.	PUNCT
abr-156	123	1	currently	currently	ADV
abr-156	123	2	all	all	PRON
abr-156	123	3	of	of	ADP
abr-156	123	4	the	the	DET
abr-156	123	5	iasb	iasb	ADJ
abr-156	123	6	documents	document	NOUN
abr-156	123	7	that	that	PRON
abr-156	123	8	are	be	AUX
abr-156	123	9	not	not	PART
abr-156	123	10	currently	currently	ADV
abr-156	123	11	endorsed	endorse	VERB
abr-156	123	12	are	be	AUX
abr-156	123	13	expected	expect	VERB
abr-156	123	14	to	to	PART
abr-156	123	15	be	be	AUX
abr-156	123	16	endorsed	endorse	VERB
abr-156	123	17	before	before	ADP
abr-156	123	18	the	the	DET
abr-156	123	19	iasb	iasb	ADJ
abr-156	123	20	effective	effective	ADJ
abr-156	123	21	date	date	NOUN
abr-156	123	22	(	(	PUNCT
abr-156	123	23	the	the	DET
abr-156	123	24	eu	eu	PROPN
abr-156	123	25	endorsement	endorsement	NOUN
abr-156	123	26	status	status	NOUN
abr-156	123	27	,	,	PUNCT
abr-156	123	28	2015	2015	NUM
abr-156	123	29	)	)	PUNCT
abr-156	123	30	.	.	PUNCT
abr-156	124	1	however	however	ADV
abr-156	124	2	,	,	PUNCT
abr-156	124	3	the	the	DET
abr-156	124	4	european	european	PROPN
abr-156	124	5	union	union	PROPN
abr-156	124	6	has	have	VERB
abr-156	124	7	the	the	DET
abr-156	124	8	option	option	NOUN
abr-156	124	9	of	of	ADP
abr-156	124	10	refusing	refuse	VERB
abr-156	124	11	to	to	PART
abr-156	124	12	endorse	endorse	VERB
abr-156	124	13	any	any	DET
abr-156	124	14	iasb	iasb	ADJ
abr-156	124	15	standard	standard	NOUN
abr-156	124	16	.	.	PUNCT
abr-156	125	1	if	if	SCONJ
abr-156	125	2	they	they	PRON
abr-156	125	3	choose	choose	VERB
abr-156	125	4	to	to	PART
abr-156	125	5	do	do	VERB
abr-156	125	6	so	so	ADV
abr-156	125	7	,	,	PUNCT
abr-156	125	8	then	then	ADV
abr-156	125	9	25.83	25.83	NUM
abr-156	125	10	%	%	NOUN
abr-156	125	11	of	of	ADP
abr-156	125	12	the	the	DET
abr-156	125	13	countries	country	NOUN
abr-156	125	14	that	that	PRON
abr-156	125	15	use	use	VERB
abr-156	125	16	some	some	DET
abr-156	125	17	form	form	NOUN
abr-156	125	18	of	of	ADP
abr-156	125	19	ifrs	ifrs	NOUN
abr-156	125	20	will	will	AUX
abr-156	125	21	not	not	PART
abr-156	125	22	be	be	AUX
abr-156	125	23	using	use	VERB
abr-156	125	24	the	the	DET
abr-156	125	25	same	same	ADJ
abr-156	125	26	form	form	NOUN
abr-156	125	27	of	of	ADP
abr-156	125	28	ifrs	ifrs	PROPN
abr-156	125	29	as	as	ADP
abr-156	125	30	the	the	DET
abr-156	125	31	rest	rest	NOUN
abr-156	125	32	of	of	ADP
abr-156	125	33	the	the	DET
abr-156	125	34	countries	country	NOUN
abr-156	125	35	.	.	PUNCT
abr-156	126	1	if	if	SCONJ
abr-156	126	2	the	the	DET
abr-156	126	3	european	european	PROPN
abr-156	126	4	union	union	PROPN
abr-156	126	5	is	be	AUX
abr-156	126	6	committed	commit	VERB
abr-156	126	7	enough	enough	ADV
abr-156	126	8	to	to	PART
abr-156	126	9	fight	fight	VERB
abr-156	126	10	a	a	DET
abr-156	126	11	standard	standard	NOUN
abr-156	126	12	,	,	PUNCT
abr-156	126	13	potentially	potentially	ADV
abr-156	126	14	two	two	NUM
abr-156	126	15	main	main	ADJ
abr-156	126	16	forms	form	NOUN
abr-156	126	17	of	of	ADP
abr-156	126	18	ifrs	ifrs	NOUN
abr-156	126	19	could	could	AUX
abr-156	126	20	exist	exist	VERB
abr-156	126	21	.	.	PUNCT
abr-156	127	1	this	this	PRON
abr-156	127	2	may	may	AUX
abr-156	127	3	seem	seem	VERB
abr-156	127	4	farfetched	farfetched	ADJ
abr-156	127	5	except	except	SCONJ
abr-156	127	6	that	that	SCONJ
abr-156	127	7	it	it	PRON
abr-156	127	8	’s	’s	AUX
abr-156	127	9	already	already	ADV
abr-156	127	10	happened	happen	VERB
abr-156	127	11	.	.	PUNCT
abr-156	128	1	the	the	DET
abr-156	128	2	european	european	PROPN
abr-156	128	3	union	union	PROPN
abr-156	128	4	refused	refuse	VERB
abr-156	128	5	to	to	PART
abr-156	128	6	endorse	endorse	VERB
abr-156	128	7	controversial	controversial	ADJ
abr-156	128	8	parts	part	NOUN
abr-156	128	9	of	of	ADP
abr-156	128	10	ias	ias	PROPN
abr-156	128	11	39	39	NUM
abr-156	128	12	,	,	PUNCT
abr-156	128	13	which	which	PRON
abr-156	128	14	dealt	deal	VERB
abr-156	128	15	with	with	ADP
abr-156	128	16	hedge	hedge	NOUN
abr-156	128	17	accounting	accounting	NOUN
abr-156	128	18	(	(	PUNCT
abr-156	128	19	brackney	brackney	NOUN
abr-156	128	20	&	&	CCONJ
abr-156	128	21	witmer	witmer	PROPN
abr-156	128	22	,	,	PUNCT
abr-156	128	23	2005	2005	NUM
abr-156	128	24	)	)	PUNCT
abr-156	128	25	.	.	PUNCT
abr-156	129	1	the	the	DET
abr-156	129	2	other	other	ADJ
abr-156	129	3	45.83	45.83	NUM
abr-156	129	4	%	%	NOUN
abr-156	129	5	of	of	ADP
abr-156	129	6	the	the	DET
abr-156	129	7	countries	country	NOUN
abr-156	129	8	in	in	ADP
abr-156	129	9	the	the	DET
abr-156	129	10	chart	chart	NOUN
abr-156	129	11	that	that	PRON
abr-156	129	12	use	use	VERB
abr-156	129	13	some	some	DET
abr-156	129	14	form	form	NOUN
abr-156	129	15	of	of	ADP
abr-156	129	16	ifrs	ifrs	NOUN
abr-156	129	17	,	,	PUNCT
abr-156	129	18	use	use	VERB
abr-156	129	19	ifrs	ifrs	NOUN
abr-156	129	20	exactly	exactly	ADV
abr-156	129	21	as	as	SCONJ
abr-156	129	22	published	publish	VERB
abr-156	129	23	by	by	ADP
abr-156	129	24	the	the	DET
abr-156	129	25	iasb	iasb	NOUN
abr-156	129	26	.	.	PUNCT
abr-156	130	1	that	that	PRON
abr-156	130	2	means	mean	VERB
abr-156	130	3	that	that	SCONJ
abr-156	130	4	less	less	ADJ
abr-156	130	5	than	than	ADP
abr-156	130	6	half	half	NOUN
abr-156	130	7	precisely	precisely	ADV
abr-156	130	8	follow	follow	VERB
abr-156	130	9	every	every	DET
abr-156	130	10	standard	standard	NOUN
abr-156	130	11	.	.	PUNCT
abr-156	131	1	admittedly	admittedly	ADV
abr-156	131	2	,	,	PUNCT
abr-156	131	3	they	they	PRON
abr-156	131	4	are	be	AUX
abr-156	131	5	close	close	ADJ
abr-156	131	6	to	to	ADP
abr-156	131	7	what	what	PRON
abr-156	131	8	the	the	DET
abr-156	131	9	iasb	iasb	ADJ
abr-156	131	10	publishes	publishe	NOUN
abr-156	131	11	,	,	PUNCT
abr-156	131	12	but	but	CCONJ
abr-156	131	13	the	the	DET
abr-156	131	14	whole	whole	ADJ
abr-156	131	15	point	point	NOUN
abr-156	131	16	of	of	ADP
abr-156	131	17	an	an	DET
abr-156	131	18	international	international	ADJ
abr-156	131	19	accounting	accounting	NOUN
abr-156	131	20	standard	standard	NOUN
abr-156	131	21	is	be	AUX
abr-156	131	22	to	to	PART
abr-156	131	23	have	have	VERB
abr-156	131	24	comparability	comparability	NOUN
abr-156	131	25	in	in	ADP
abr-156	131	26	accounting	accounting	NOUN
abr-156	131	27	practices	practice	NOUN
abr-156	131	28	worldwide	worldwide	ADV
abr-156	131	29	.	.	PUNCT
abr-156	132	1	if	if	SCONJ
abr-156	132	2	the	the	DET
abr-156	132	3	international	international	ADJ
abr-156	132	4	accounting	accounting	NOUN
abr-156	132	5	standards	standard	NOUN
abr-156	132	6	board	board	NOUN
abr-156	132	7	can	can	AUX
abr-156	132	8	not	not	PART
abr-156	132	9	get	get	VERB
abr-156	132	10	stock	stock	NOUN
abr-156	132	11	exchanges	exchange	NOUN
abr-156	132	12	to	to	PART
abr-156	132	13	commit	commit	VERB
abr-156	132	14	to	to	ADP
abr-156	132	15	using	use	VERB
abr-156	132	16	ifrs	ifrs	NOUN
abr-156	132	17	exactly	exactly	ADV
abr-156	132	18	as	as	SCONJ
abr-156	132	19	published	publish	VERB
abr-156	132	20	then	then	ADV
abr-156	132	21	it	it	PRON
abr-156	132	22	may	may	AUX
abr-156	132	23	be	be	AUX
abr-156	132	24	time	time	NOUN
abr-156	132	25	to	to	PART
abr-156	132	26	look	look	VERB
abr-156	132	27	for	for	ADP
abr-156	132	28	other	other	ADJ
abr-156	132	29	international	international	ADJ
abr-156	132	30	accounting	accounting	NOUN
abr-156	132	31	solutions	solution	NOUN
abr-156	132	32	that	that	PRON
abr-156	132	33	can	can	AUX
abr-156	132	34	.	.	PUNCT
abr-156	133	1	regardless	regardless	ADV
abr-156	133	2	,	,	PUNCT
abr-156	133	3	until	until	ADP
abr-156	133	4	recently	recently	ADV
abr-156	133	5	,	,	PUNCT
abr-156	133	6	the	the	DET
abr-156	133	7	united	united	PROPN
abr-156	133	8	states	states	PROPN
abr-156	133	9	generally	generally	ADV
abr-156	133	10	accepted	accept	VERB
abr-156	133	11	accounting	accounting	NOUN
abr-156	133	12	procedures	procedure	NOUN
abr-156	133	13	have	have	AUX
abr-156	133	14	attempted	attempt	VERB
abr-156	133	15	to	to	PART
abr-156	133	16	converge	converge	VERB
abr-156	133	17	with	with	ADP
abr-156	133	18	the	the	DET
abr-156	133	19	international	international	ADJ
abr-156	133	20	financial	financial	ADJ
abr-156	133	21	reporting	reporting	NOUN
abr-156	133	22	standards	standard	NOUN
abr-156	133	23	.	.	PUNCT
abr-156	134	1	it	it	PRON
abr-156	134	2	’s	’	VERB
abr-156	134	3	important	important	ADJ
abr-156	134	4	to	to	PART
abr-156	134	5	understand	understand	VERB
abr-156	134	6	the	the	DET
abr-156	134	7	history	history	NOUN
abr-156	134	8	behind	behind	ADP
abr-156	134	9	that	that	DET
abr-156	134	10	decision	decision	NOUN
abr-156	134	11	in	in	ADP
abr-156	134	12	order	order	NOUN
abr-156	134	13	to	to	PART
abr-156	134	14	understand	understand	VERB
abr-156	134	15	the	the	DET
abr-156	134	16	reasons	reason	NOUN
abr-156	134	17	that	that	PRON
abr-156	134	18	led	lead	VERB
abr-156	134	19	to	to	ADP
abr-156	134	20	the	the	DET
abr-156	134	21	convergence	convergence	NOUN
abr-156	134	22	project	project	NOUN
abr-156	134	23	.	.	PUNCT
abr-156	135	1	history	history	NOUN
abr-156	135	2	of	of	ADP
abr-156	135	3	u.s	u.s	PROPN
abr-156	135	4	.	.	PROPN
abr-156	135	5	gaap	gaap	PROPN
abr-156	135	6	and	and	CCONJ
abr-156	135	7	ifrs	ifrs	PROPN
abr-156	135	8	convergence	convergence	NOUN
abr-156	135	9	foreign	foreign	ADJ
abr-156	135	10	companies	company	NOUN
abr-156	135	11	that	that	PRON
abr-156	135	12	wished	wish	VERB
abr-156	135	13	to	to	PART
abr-156	135	14	trade	trade	VERB
abr-156	135	15	on	on	ADP
abr-156	135	16	united	united	PROPN
abr-156	135	17	states	states	PROPN
abr-156	135	18	stock	stock	NOUN
abr-156	135	19	exchanges	exchange	NOUN
abr-156	135	20	had	have	VERB
abr-156	135	21	to	to	PART
abr-156	135	22	complete	complete	VERB
abr-156	135	23	a	a	DET
abr-156	135	24	form	form	NOUN
abr-156	135	25	20	20	NUM
abr-156	135	26	-	-	SYM
abr-156	135	27	f	f	NOUN
abr-156	135	28	to	to	PART
abr-156	135	29	reconcile	reconcile	VERB
abr-156	135	30	their	their	PRON
abr-156	135	31	financial	financial	ADJ
abr-156	135	32	statements	statement	NOUN
abr-156	135	33	to	to	ADP
abr-156	135	34	us	us	PROPN
abr-156	135	35	gaap	gaap	PROPN
abr-156	135	36	.	.	PUNCT
abr-156	136	1	this	this	DET
abr-156	136	2	expensive	expensive	ADJ
abr-156	136	3	burden	burden	NOUN
abr-156	136	4	in	in	ADP
abr-156	136	5	addition	addition	NOUN
abr-156	136	6	to	to	ADP
abr-156	136	7	the	the	DET
abr-156	136	8	costs	cost	NOUN
abr-156	136	9	of	of	ADP
abr-156	136	10	complying	comply	VERB
abr-156	136	11	with	with	ADP
abr-156	136	12	the	the	DET
abr-156	136	13	sarbanes	sarbanes	PROPN
abr-156	136	14	oxley	oxley	PROPN
abr-156	136	15	law	law	NOUN
abr-156	136	16	led	lead	VERB
abr-156	136	17	many	many	ADJ
abr-156	136	18	foreign	foreign	ADJ
abr-156	136	19	entities	entity	NOUN
abr-156	136	20	to	to	PART
abr-156	136	21	pull	pull	VERB
abr-156	136	22	their	their	PRON
abr-156	136	23	companies	company	NOUN
abr-156	136	24	from	from	ADP
abr-156	136	25	us	us	PROPN
abr-156	136	26	stock	stock	NOUN
abr-156	136	27	exchanges	exchange	NOUN
abr-156	136	28	(	(	PUNCT
abr-156	136	29	sullivan	sullivan	PROPN
abr-156	136	30	,	,	PUNCT
abr-156	136	31	2014	2014	NUM
abr-156	136	32	)	)	PUNCT
abr-156	136	33	.	.	PUNCT
abr-156	137	1	this	this	PRON
abr-156	137	2	led	lead	VERB
abr-156	137	3	many	many	ADJ
abr-156	137	4	groups	group	NOUN
abr-156	137	5	to	to	PART
abr-156	137	6	hold	hold	VERB
abr-156	137	7	public	public	ADJ
abr-156	137	8	discussions	discussion	NOUN
abr-156	137	9	about	about	ADP
abr-156	137	10	whether	whether	SCONJ
abr-156	137	11	the	the	DET
abr-156	137	12	us	we	PRON
abr-156	137	13	was	be	AUX
abr-156	137	14	losing	lose	VERB
abr-156	137	15	its	its	PRON
abr-156	137	16	competitive	competitive	ADJ
abr-156	137	17	edge	edge	NOUN
abr-156	137	18	as	as	ADP
abr-156	137	19	a	a	DET
abr-156	137	20	market	market	NOUN
abr-156	137	21	for	for	ADP
abr-156	137	22	raising	raise	VERB
abr-156	137	23	capital	capital	NOUN
abr-156	137	24	(	(	PUNCT
abr-156	137	25	erchinger	erchinger	NOUN
abr-156	137	26	&	&	CCONJ
abr-156	137	27	melcher	melcher	NOUN
abr-156	137	28	,	,	PUNCT
abr-156	137	29	2007	2007	NUM
abr-156	137	30	)	)	PUNCT
abr-156	137	31	.	.	PUNCT
abr-156	138	1	when	when	SCONJ
abr-156	138	2	the	the	DET
abr-156	138	3	fasb	fasb	NOUN
abr-156	138	4	and	and	CCONJ
abr-156	138	5	iasb	iasb	NOUN
abr-156	138	6	met	meet	VERB
abr-156	138	7	in	in	ADP
abr-156	138	8	norwalk	norwalk	NOUN
abr-156	138	9	,	,	PUNCT
abr-156	138	10	connecticut	connecticut	PROPN
abr-156	138	11	on	on	ADP
abr-156	138	12	september	september	PROPN
abr-156	138	13	18	18	NUM
abr-156	138	14	,	,	PUNCT
abr-156	138	15	2002	2002	NUM
abr-156	138	16	,	,	PUNCT
abr-156	138	17	they	they	PRON
abr-156	138	18	both	both	PRON
abr-156	138	19	acknowledged	acknowledge	VERB
abr-156	138	20	their	their	PRON
abr-156	138	21	commitment	commitment	NOUN
abr-156	138	22	to	to	ADP
abr-156	138	23	developing	develop	VERB
abr-156	138	24	both	both	CCONJ
abr-156	138	25	high	high	ADJ
abr-156	138	26	-	-	PUNCT
abr-156	138	27	quality	quality	NOUN
abr-156	138	28	and	and	CCONJ
abr-156	138	29	compatible	compatible	ADJ
abr-156	138	30	accounting	accounting	NOUN
abr-156	138	31	standards	standard	NOUN
abr-156	138	32	for	for	ADP
abr-156	138	33	domestic	domestic	ADJ
abr-156	138	34	and	and	CCONJ
abr-156	138	35	international	international	ADJ
abr-156	138	36	financial	financial	ADJ
abr-156	138	37	reporting	reporting	NOUN
abr-156	138	38	(	(	PUNCT
abr-156	138	39	memorandum	memorandum	NOUN
abr-156	138	40	of	of	ADP
abr-156	138	41	understanding	understanding	NOUN
abr-156	138	42	,	,	PUNCT
abr-156	138	43	2002	2002	NUM
abr-156	138	44	)	)	PUNCT
abr-156	138	45	.	.	PUNCT
abr-156	139	1	at	at	ADP
abr-156	139	2	the	the	DET
abr-156	139	3	meeting	meeting	NOUN
abr-156	139	4	,	,	PUNCT
abr-156	139	5	both	both	CCONJ
abr-156	139	6	the	the	DET
abr-156	139	7	fasb	fasb	NOUN
abr-156	139	8	and	and	CCONJ
abr-156	139	9	iasb	iasb	NOUN
abr-156	139	10	pledged	pledge	VERB
abr-156	139	11	to	to	PART
abr-156	139	12	use	use	VERB
abr-156	139	13	their	their	PRON
abr-156	139	14	best	good	ADJ
abr-156	139	15	efforts	effort	NOUN
abr-156	139	16	to	to	PART
abr-156	139	17	:	:	PUNCT
abr-156	139	18	“	"	PUNCT
abr-156	139	19	(	(	PUNCT
abr-156	139	20	a	a	X
abr-156	139	21	)	)	PUNCT
abr-156	139	22	make	make	VERB
abr-156	139	23	their	their	PRON
abr-156	139	24	existing	exist	VERB
abr-156	139	25	financial	financial	ADJ
abr-156	139	26	reporting	reporting	NOUN
abr-156	139	27	standards	standard	NOUN
abr-156	139	28	fully	fully	ADV
abr-156	139	29	compatible	compatible	ADJ
abr-156	139	30	as	as	ADV
abr-156	139	31	soon	soon	ADV
abr-156	139	32	as	as	SCONJ
abr-156	139	33	is	be	AUX
abr-156	139	34	practicable	practicable	ADJ
abr-156	139	35	and	and	CCONJ
abr-156	139	36	(	(	PUNCT
abr-156	139	37	b	b	NOUN
abr-156	139	38	)	)	PUNCT
abr-156	139	39	to	to	PART
abr-156	139	40	coordinate	coordinate	VERB
abr-156	139	41	their	their	PRON
abr-156	139	42	future	future	ADJ
abr-156	139	43	work	work	NOUN
abr-156	139	44	programs	program	NOUN
abr-156	139	45	to	to	PART
abr-156	139	46	ensure	ensure	VERB
abr-156	139	47	that	that	SCONJ
abr-156	139	48	once	once	ADV
abr-156	139	49	achieved	achieve	VERB
abr-156	139	50	,	,	PUNCT
abr-156	139	51	compatibility	compatibility	NOUN
abr-156	139	52	is	be	AUX
abr-156	139	53	maintained	maintain	VERB
abr-156	139	54	.	.	PUNCT
abr-156	139	55	”	"	PUNCT
abr-156	140	1	(	(	PUNCT
abr-156	140	2	memorandum	memorandum	NOUN
abr-156	140	3	of	of	ADP
abr-156	140	4	understanding	understanding	NOUN
abr-156	140	5	,	,	PUNCT
abr-156	140	6	2002	2002	NUM
abr-156	140	7	,	,	PUNCT
abr-156	140	8	p.	p.	NOUN
abr-156	140	9	1	1	NUM
abr-156	140	10	)	)	PUNCT
abr-156	140	11	.	.	PUNCT
abr-156	141	1	this	this	DET
abr-156	141	2	“	"	PUNCT
abr-156	141	3	memorandum	memorandum	NOUN
abr-156	141	4	of	of	ADP
abr-156	141	5	understanding	understanding	NOUN
abr-156	141	6	”	"	PUNCT
abr-156	141	7	started	start	VERB
abr-156	141	8	the	the	DET
abr-156	141	9	process	process	NOUN
abr-156	141	10	of	of	ADP
abr-156	141	11	convergence	convergence	NOUN
abr-156	141	12	between	between	ADP
abr-156	141	13	ifrs	ifrs	NOUN
abr-156	141	14	and	and	CCONJ
abr-156	141	15	gaap	gaap	PROPN
abr-156	141	16	.	.	PUNCT
abr-156	142	1	should	should	AUX
abr-156	142	2	the	the	DET
abr-156	142	3	us	us	PROPN
abr-156	142	4	adopt	adopt	VERB
abr-156	142	5	ifrs	ifrs	PROPN
abr-156	142	6	?	?	PUNCT
abr-156	142	7	34	34	NUM
abr-156	142	8	in	in	ADP
abr-156	142	9	2006	2006	NUM
abr-156	142	10	,	,	PUNCT
abr-156	142	11	the	the	DET
abr-156	142	12	fasb	fasb	NOUN
abr-156	142	13	and	and	CCONJ
abr-156	142	14	iasb	iasb	NOUN
abr-156	142	15	demonstrated	demonstrate	VERB
abr-156	142	16	again	again	ADV
abr-156	142	17	their	their	PRON
abr-156	142	18	commitment	commitment	NOUN
abr-156	142	19	to	to	ADP
abr-156	142	20	this	this	DET
abr-156	142	21	convergence	convergence	NOUN
abr-156	142	22	project	project	NOUN
abr-156	142	23	by	by	ADP
abr-156	142	24	setting	set	VERB
abr-156	142	25	specific	specific	ADJ
abr-156	142	26	milestones	milestone	NOUN
abr-156	142	27	to	to	PART
abr-156	142	28	be	be	AUX
abr-156	142	29	reached	reach	VERB
abr-156	142	30	by	by	ADP
abr-156	142	31	2008	2008	NUM
abr-156	142	32	(	(	PUNCT
abr-156	142	33	“	"	PUNCT
abr-156	142	34	convergence	convergence	NOUN
abr-156	142	35	between	between	ADP
abr-156	142	36	ifrss	ifrss	PROPN
abr-156	142	37	and	and	CCONJ
abr-156	142	38	us	us	PROPN
abr-156	142	39	gaap	gaap	PROPN
abr-156	142	40	,	,	PUNCT
abr-156	142	41	”	"	PUNCT
abr-156	142	42	2006,n.d	2006,n.d	NUM
abr-156	142	43	.	.	PUNCT
abr-156	142	44	)	)	PUNCT
abr-156	142	45	.	.	PUNCT
abr-156	143	1	in	in	ADP
abr-156	143	2	2007	2007	NUM
abr-156	143	3	,	,	PUNCT
abr-156	143	4	the	the	DET
abr-156	143	5	united	united	PROPN
abr-156	143	6	states	states	PROPN
abr-156	143	7	securities	securities	PROPN
abr-156	143	8	and	and	CCONJ
abr-156	143	9	exchange	exchange	PROPN
abr-156	143	10	commission	commission	PROPN
abr-156	143	11	(	(	PUNCT
abr-156	143	12	sec	sec	PROPN
abr-156	143	13	)	)	PUNCT
abr-156	143	14	removed	remove	VERB
abr-156	143	15	the	the	DET
abr-156	143	16	requirement	requirement	NOUN
abr-156	143	17	for	for	SCONJ
abr-156	143	18	all	all	DET
abr-156	143	19	non	non	ADJ
abr-156	143	20	-	-	ADJ
abr-156	143	21	us	us	ADJ
abr-156	143	22	companies	company	NOUN
abr-156	143	23	registered	register	VERB
abr-156	143	24	in	in	ADP
abr-156	143	25	the	the	DET
abr-156	143	26	us	us	PROPN
abr-156	143	27	to	to	PART
abr-156	143	28	reconcile	reconcile	VERB
abr-156	143	29	their	their	PRON
abr-156	143	30	financial	financial	ADJ
abr-156	143	31	reports	report	NOUN
abr-156	143	32	with	with	ADP
abr-156	143	33	us	us	PROPN
abr-156	143	34	gaap	gaap	NOUN
abr-156	143	35	if	if	SCONJ
abr-156	143	36	their	their	PRON
abr-156	143	37	accounts	account	NOUN
abr-156	143	38	complied	comply	VERB
abr-156	143	39	with	with	ADP
abr-156	143	40	ifrs	ifrs	PROPN
abr-156	143	41	as	as	SCONJ
abr-156	143	42	issued	issue	VERB
abr-156	143	43	by	by	ADP
abr-156	143	44	the	the	DET
abr-156	143	45	iasb	iasb	NOUN
abr-156	143	46	.	.	PUNCT
abr-156	144	1	the	the	DET
abr-156	144	2	sec	sec	PROPN
abr-156	144	3	also	also	ADV
abr-156	144	4	published	publish	VERB
abr-156	144	5	a	a	DET
abr-156	144	6	proposed	propose	VERB
abr-156	144	7	roadmap	roadmap	NOUN
abr-156	144	8	for	for	ADP
abr-156	144	9	adoption	adoption	NOUN
abr-156	144	10	of	of	ADP
abr-156	144	11	ifrss	ifrss	NOUN
abr-156	144	12	by	by	ADP
abr-156	144	13	domestic	domestic	ADJ
abr-156	144	14	companies	company	NOUN
abr-156	144	15	(	(	PUNCT
abr-156	144	16	“	"	PUNCT
abr-156	144	17	convergence	convergence	NOUN
abr-156	144	18	between	between	ADP
abr-156	144	19	ifrs	ifrs	PROPN
abr-156	144	20	and	and	CCONJ
abr-156	144	21	us	we	PRON
abr-156	144	22	gaap,”2007	gaap,”2007	PROPN
abr-156	144	23	,	,	PUNCT
abr-156	144	24	n.d	n.d	PROPN
abr-156	144	25	.	.	PROPN
abr-156	144	26	)	)	PUNCT
abr-156	144	27	.	.	PUNCT
abr-156	145	1	additionally	additionally	ADV
abr-156	145	2	,	,	PUNCT
abr-156	145	3	the	the	DET
abr-156	145	4	european	european	PROPN
abr-156	145	5	commission	commission	PROPN
abr-156	145	6	proposed	propose	VERB
abr-156	145	7	that	that	SCONJ
abr-156	145	8	the	the	DET
abr-156	145	9	european	european	PROPN
abr-156	145	10	union	union	PROPN
abr-156	145	11	remove	remove	VERB
abr-156	145	12	the	the	DET
abr-156	145	13	need	need	NOUN
abr-156	145	14	for	for	ADP
abr-156	145	15	u.s	u.s	PROPN
abr-156	145	16	.	.	PROPN
abr-156	145	17	companies	company	NOUN
abr-156	145	18	with	with	ADP
abr-156	145	19	securities	security	NOUN
abr-156	145	20	registered	register	VERB
abr-156	145	21	on	on	ADP
abr-156	145	22	european	european	ADJ
abr-156	145	23	stock	stock	NOUN
abr-156	145	24	exchanges	exchange	NOUN
abr-156	145	25	and	and	CCONJ
abr-156	145	26	with	with	ADP
abr-156	145	27	financial	financial	ADJ
abr-156	145	28	information	information	NOUN
abr-156	145	29	prepared	prepare	VERB
abr-156	145	30	in	in	ADP
abr-156	145	31	accordance	accordance	NOUN
abr-156	145	32	with	with	ADP
abr-156	145	33	u.s	u.s	PROPN
abr-156	145	34	.	.	PROPN
abr-156	145	35	gaap	gaap	PROPN
abr-156	145	36	to	to	PART
abr-156	145	37	reconcile	reconcile	VERB
abr-156	145	38	their	their	PRON
abr-156	145	39	accounts	account	NOUN
abr-156	145	40	to	to	PART
abr-156	145	41	ifrss	ifrss	VERB
abr-156	145	42	or	or	CCONJ
abr-156	145	43	provide	provide	VERB
abr-156	145	44	other	other	ADJ
abr-156	145	45	compensating	compensating	NOUN
abr-156	145	46	disclosures	disclosure	NOUN
abr-156	145	47	(	(	PUNCT
abr-156	145	48	completing	complete	VERB
abr-156	145	49	the	the	DET
abr-156	145	50	february	february	PROPN
abr-156	145	51	2006	2006	NUM
abr-156	145	52	,	,	PUNCT
abr-156	145	53	2008	2008	NUM
abr-156	145	54	)	)	PUNCT
abr-156	145	55	.	.	PUNCT
abr-156	146	1	in	in	ADP
abr-156	146	2	2013	2013	NUM
abr-156	146	3	,	,	PUNCT
abr-156	146	4	russell	russell	PROPN
abr-156	146	5	golden	golden	PROPN
abr-156	146	6	was	be	AUX
abr-156	146	7	nominated	nominate	VERB
abr-156	146	8	as	as	ADP
abr-156	146	9	the	the	DET
abr-156	146	10	chairman	chairman	NOUN
abr-156	146	11	of	of	ADP
abr-156	146	12	the	the	DET
abr-156	146	13	financial	financial	ADJ
abr-156	146	14	accounting	accounting	NOUN
abr-156	146	15	standards	standards	PROPN
abr-156	146	16	board	board	NOUN
abr-156	146	17	.	.	PUNCT
abr-156	147	1	he	he	PRON
abr-156	147	2	became	become	VERB
abr-156	147	3	chairman	chairman	NOUN
abr-156	147	4	at	at	ADP
abr-156	147	5	a	a	DET
abr-156	147	6	time	time	NOUN
abr-156	147	7	when	when	SCONJ
abr-156	147	8	our	our	PRON
abr-156	147	9	relationship	relationship	NOUN
abr-156	147	10	with	with	ADP
abr-156	147	11	the	the	DET
abr-156	147	12	international	international	ADJ
abr-156	147	13	accounting	accounting	NOUN
abr-156	147	14	standards	standard	NOUN
abr-156	147	15	board	board	NOUN
abr-156	147	16	was	be	AUX
abr-156	147	17	changing	change	VERB
abr-156	147	18	.	.	PUNCT
abr-156	148	1	the	the	DET
abr-156	148	2	iasb	iasb	NOUN
abr-156	148	3	set	set	VERB
abr-156	148	4	up	up	ADP
abr-156	148	5	an	an	DET
abr-156	148	6	accounting	accounting	NOUN
abr-156	148	7	standards	standard	NOUN
abr-156	148	8	advisory	advisory	ADJ
abr-156	148	9	council	council	NOUN
abr-156	148	10	of	of	ADP
abr-156	148	11	which	which	PRON
abr-156	148	12	the	the	DET
abr-156	148	13	united	united	PROPN
abr-156	148	14	states	states	PROPN
abr-156	148	15	is	be	AUX
abr-156	148	16	one	one	NUM
abr-156	148	17	of	of	ADP
abr-156	148	18	multiple	multiple	ADJ
abr-156	148	19	members	member	NOUN
abr-156	148	20	(	(	PUNCT
abr-156	148	21	cohn	cohn	PROPN
abr-156	148	22	,	,	PUNCT
abr-156	148	23	2013	2013	NUM
abr-156	148	24	)	)	PUNCT
abr-156	148	25	.	.	PUNCT
abr-156	149	1	the	the	DET
abr-156	149	2	asaf	asaf	PROPN
abr-156	149	3	generally	generally	ADV
abr-156	149	4	meets	meet	VERB
abr-156	149	5	for	for	ADP
abr-156	149	6	two	two	NUM
abr-156	149	7	days	day	NOUN
abr-156	149	8	on	on	ADP
abr-156	149	9	four	four	NUM
abr-156	149	10	occasions	occasion	NOUN
abr-156	149	11	a	a	DET
abr-156	149	12	year	year	NOUN
abr-156	149	13	(	(	PUNCT
abr-156	149	14	“	"	PUNCT
abr-156	149	15	accounting	accounting	NOUN
abr-156	149	16	standards	standard	NOUN
abr-156	149	17	advisory	advisory	ADJ
abr-156	149	18	forum	forum	NOUN
abr-156	149	19	,	,	PUNCT
abr-156	149	20	”	"	PUNCT
abr-156	149	21	2013,n.d	2013,n.d	NUM
abr-156	149	22	.	.	PUNCT
abr-156	149	23	)	)	PUNCT
abr-156	149	24	.	.	PUNCT
abr-156	150	1	meeting	meet	VERB
abr-156	150	2	eight	eight	NUM
abr-156	150	3	days	day	NOUN
abr-156	150	4	a	a	DET
abr-156	150	5	year	year	NOUN
abr-156	150	6	is	be	AUX
abr-156	150	7	a	a	DET
abr-156	150	8	big	big	ADJ
abr-156	150	9	change	change	NOUN
abr-156	150	10	from	from	ADP
abr-156	150	11	the	the	DET
abr-156	150	12	commitment	commitment	NOUN
abr-156	150	13	to	to	PART
abr-156	150	14	convergence	convergence	VERB
abr-156	150	15	both	both	DET
abr-156	150	16	standard	standard	ADJ
abr-156	150	17	setters	setter	NOUN
abr-156	150	18	had	have	VERB
abr-156	150	19	just	just	ADV
abr-156	150	20	a	a	DET
abr-156	150	21	few	few	ADJ
abr-156	150	22	years	year	NOUN
abr-156	150	23	before	before	ADV
abr-156	150	24	.	.	PUNCT
abr-156	151	1	priorities	priority	NOUN
abr-156	151	2	had	have	AUX
abr-156	151	3	clearly	clearly	ADV
abr-156	151	4	shifted	shift	VERB
abr-156	151	5	,	,	PUNCT
abr-156	151	6	and	and	CCONJ
abr-156	151	7	it	it	PRON
abr-156	151	8	left	leave	VERB
abr-156	151	9	many	many	ADJ
abr-156	151	10	firms	firm	NOUN
abr-156	151	11	wondering	wonder	VERB
abr-156	151	12	,	,	PUNCT
abr-156	151	13	“	"	PUNCT
abr-156	151	14	what	what	PRON
abr-156	151	15	happened	happen	VERB
abr-156	151	16	?	?	PUNCT
abr-156	151	17	”	"	PUNCT
abr-156	151	18	christopher	christopher	PROPN
abr-156	151	19	cox	cox	PROPN
abr-156	151	20	,	,	PUNCT
abr-156	151	21	chairman	chairman	NOUN
abr-156	151	22	of	of	ADP
abr-156	151	23	the	the	DET
abr-156	151	24	sec	sec	PROPN
abr-156	151	25	from	from	ADP
abr-156	151	26	2005	2005	NUM
abr-156	151	27	-	-	SYM
abr-156	151	28	2009	2009	NUM
abr-156	151	29	,	,	PUNCT
abr-156	151	30	blames	blame	VERB
abr-156	151	31	the	the	DET
abr-156	151	32	international	international	ADJ
abr-156	151	33	accounting	accounting	NOUN
abr-156	151	34	standards	standard	NOUN
abr-156	151	35	board	board	NOUN
abr-156	151	36	,	,	PUNCT
abr-156	151	37	but	but	CCONJ
abr-156	151	38	says	say	VERB
abr-156	151	39	the	the	DET
abr-156	151	40	financial	financial	ADJ
abr-156	151	41	accounting	accounting	NOUN
abr-156	151	42	standards	standard	NOUN
abr-156	151	43	board	board	NOUN
abr-156	151	44	and	and	CCONJ
abr-156	151	45	a	a	DET
abr-156	151	46	lack	lack	NOUN
abr-156	151	47	of	of	ADP
abr-156	151	48	interest	interest	NOUN
abr-156	151	49	by	by	ADP
abr-156	151	50	us	us	PROPN
abr-156	151	51	investors	investor	NOUN
abr-156	151	52	and	and	CCONJ
abr-156	151	53	corporations	corporation	NOUN
abr-156	151	54	enabled	enable	VERB
abr-156	151	55	it	it	PRON
abr-156	151	56	to	to	PART
abr-156	151	57	happen	happen	VERB
abr-156	151	58	(	(	PUNCT
abr-156	151	59	katz	katz	PROPN
abr-156	151	60	,	,	PUNCT
abr-156	151	61	2014	2014	NUM
abr-156	151	62	)	)	PUNCT
abr-156	151	63	.	.	PUNCT
abr-156	152	1	three	three	NUM
abr-156	152	2	main	main	ADJ
abr-156	152	3	factors	factor	NOUN
abr-156	152	4	led	lead	VERB
abr-156	152	5	to	to	ADP
abr-156	152	6	the	the	DET
abr-156	152	7	end	end	NOUN
abr-156	152	8	of	of	ADP
abr-156	152	9	the	the	DET
abr-156	152	10	convergence	convergence	NOUN
abr-156	152	11	project	project	NOUN
abr-156	152	12	between	between	ADP
abr-156	152	13	ifrs	ifrs	PROPN
abr-156	152	14	and	and	CCONJ
abr-156	152	15	us	us	PROPN
abr-156	152	16	gaap	gaap	PROPN
abr-156	152	17	:	:	PUNCT
abr-156	152	18	the	the	DET
abr-156	152	19	us	us	PROPN
abr-156	152	20	remained	remain	VERB
abr-156	152	21	competitive	competitive	ADJ
abr-156	152	22	in	in	ADP
abr-156	152	23	the	the	DET
abr-156	152	24	world	world	NOUN
abr-156	152	25	’s	’s	PART
abr-156	152	26	capital	capital	NOUN
abr-156	152	27	markets	market	NOUN
abr-156	152	28	,	,	PUNCT
abr-156	152	29	the	the	DET
abr-156	152	30	fundamental	fundamental	ADJ
abr-156	152	31	rules	rule	NOUN
abr-156	152	32	vs.	vs.	ADP
abr-156	152	33	principles	principle	NOUN
abr-156	152	34	split	split	VERB
abr-156	152	35	in	in	ADP
abr-156	152	36	the	the	DET
abr-156	152	37	standards	standard	NOUN
abr-156	152	38	that	that	PRON
abr-156	152	39	neither	neither	DET
abr-156	152	40	side	side	NOUN
abr-156	152	41	was	be	AUX
abr-156	152	42	willing	willing	ADJ
abr-156	152	43	to	to	PART
abr-156	152	44	compromise	compromise	VERB
abr-156	152	45	on	on	ADP
abr-156	152	46	,	,	PUNCT
abr-156	152	47	and	and	CCONJ
abr-156	152	48	the	the	DET
abr-156	152	49	cost	cost	NOUN
abr-156	152	50	of	of	ADP
abr-156	152	51	converting	convert	VERB
abr-156	152	52	financial	financial	ADJ
abr-156	152	53	statements	statement	NOUN
abr-156	152	54	to	to	ADP
abr-156	152	55	ifrs	ifrs	PROPN
abr-156	152	56	.	.	PUNCT
abr-156	153	1	no	no	DET
abr-156	153	2	doubt	doubt	NOUN
abr-156	153	3	there	there	PRON
abr-156	153	4	was	be	VERB
abr-156	153	5	concern	concern	NOUN
abr-156	153	6	after	after	ADP
abr-156	153	7	the	the	DET
abr-156	153	8	financial	financial	ADJ
abr-156	153	9	scandals	scandal	NOUN
abr-156	153	10	in	in	ADP
abr-156	153	11	the	the	DET
abr-156	153	12	early	early	ADJ
abr-156	153	13	2000	2000	NUM
abr-156	153	14	’s	’	NOUN
abr-156	153	15	and	and	CCONJ
abr-156	153	16	the	the	DET
abr-156	153	17	extensive	extensive	ADJ
abr-156	153	18	regulation	regulation	NOUN
abr-156	153	19	that	that	PRON
abr-156	153	20	followed	follow	VERB
abr-156	153	21	(	(	PUNCT
abr-156	153	22	sarbanes	sarbane	NOUN
abr-156	153	23	-	-	PUNCT
abr-156	153	24	oxley	oxley	NOUN
abr-156	153	25	)	)	PUNCT
abr-156	153	26	that	that	SCONJ
abr-156	153	27	companies	company	NOUN
abr-156	153	28	would	would	AUX
abr-156	153	29	stop	stop	VERB
abr-156	153	30	trading	trade	VERB
abr-156	153	31	on	on	ADP
abr-156	153	32	us	us	PROPN
abr-156	153	33	exchanges	exchange	NOUN
abr-156	153	34	and	and	CCONJ
abr-156	153	35	instead	instead	ADV
abr-156	153	36	trade	trade	VERB
abr-156	153	37	on	on	ADP
abr-156	153	38	other	other	ADJ
abr-156	153	39	exchanges	exchange	NOUN
abr-156	153	40	elsewhere	elsewhere	ADV
abr-156	153	41	in	in	ADP
abr-156	153	42	the	the	DET
abr-156	153	43	world	world	NOUN
abr-156	153	44	.	.	PUNCT
abr-156	154	1	the	the	DET
abr-156	154	2	costs	cost	NOUN
abr-156	154	3	of	of	ADP
abr-156	154	4	compliance	compliance	NOUN
abr-156	154	5	was	be	AUX
abr-156	154	6	high	high	ADJ
abr-156	154	7	both	both	PRON
abr-156	154	8	because	because	SCONJ
abr-156	154	9	companies	company	NOUN
abr-156	154	10	had	have	VERB
abr-156	154	11	to	to	PART
abr-156	154	12	follow	follow	VERB
abr-156	154	13	us	we	PRON
abr-156	154	14	generally	generally	ADV
abr-156	154	15	accepted	accept	VERB
abr-156	154	16	accounting	accounting	NOUN
abr-156	154	17	principles	principle	NOUN
abr-156	154	18	and	and	CCONJ
abr-156	154	19	because	because	SCONJ
abr-156	154	20	they	they	PRON
abr-156	154	21	had	have	VERB
abr-156	154	22	to	to	PART
abr-156	154	23	meet	meet	VERB
abr-156	154	24	the	the	DET
abr-156	154	25	requirements	requirement	NOUN
abr-156	154	26	of	of	ADP
abr-156	154	27	sarbanes	sarbane	NOUN
abr-156	154	28	-	-	PUNCT
abr-156	154	29	oxley	oxley	NOUN
abr-156	154	30	.	.	PUNCT
abr-156	155	1	this	this	PRON
abr-156	155	2	caused	cause	VERB
abr-156	155	3	many	many	ADJ
abr-156	155	4	foreign	foreign	ADJ
abr-156	155	5	companies	company	NOUN
abr-156	155	6	to	to	PART
abr-156	155	7	remove	remove	VERB
abr-156	155	8	themselves	themselves	PRON
abr-156	155	9	from	from	ADP
abr-156	155	10	us	us	PROPN
abr-156	155	11	stock	stock	NOUN
abr-156	155	12	exchanges	exchange	NOUN
abr-156	155	13	(	(	PUNCT
abr-156	155	14	sullivan	sullivan	PROPN
abr-156	155	15	,	,	PUNCT
abr-156	155	16	2014	2014	NUM
abr-156	155	17	)	)	PUNCT
abr-156	155	18	.	.	PUNCT
abr-156	156	1	it	it	PRON
abr-156	156	2	was	be	AUX
abr-156	156	3	a	a	DET
abr-156	156	4	difficult	difficult	ADJ
abr-156	156	5	game	game	NOUN
abr-156	156	6	that	that	PRON
abr-156	156	7	regulators	regulator	NOUN
abr-156	156	8	had	have	VERB
abr-156	156	9	to	to	PART
abr-156	156	10	play	play	VERB
abr-156	156	11	with	with	ADP
abr-156	156	12	the	the	DET
abr-156	156	13	financial	financial	ADJ
abr-156	156	14	market	market	NOUN
abr-156	156	15	.	.	PUNCT
abr-156	157	1	too	too	ADV
abr-156	157	2	much	much	ADJ
abr-156	157	3	regulation	regulation	NOUN
abr-156	157	4	and	and	CCONJ
abr-156	157	5	companies	company	NOUN
abr-156	157	6	may	may	AUX
abr-156	157	7	run	run	VERB
abr-156	157	8	a	a	DET
abr-156	157	9	cost	cost	NOUN
abr-156	157	10	-	-	PUNCT
abr-156	157	11	benefit	benefit	NOUN
abr-156	157	12	analysis	analysis	NOUN
abr-156	157	13	and	and	CCONJ
abr-156	157	14	decide	decide	VERB
abr-156	157	15	to	to	PART
abr-156	157	16	leave	leave	VERB
abr-156	157	17	us	we	PRON
abr-156	157	18	capital	capital	NOUN
abr-156	157	19	markets	market	NOUN
abr-156	157	20	.	.	PUNCT
abr-156	158	1	too	too	ADV
abr-156	158	2	little	little	ADJ
abr-156	158	3	regulation	regulation	NOUN
abr-156	158	4	and	and	CCONJ
abr-156	158	5	investors	investor	NOUN
abr-156	158	6	will	will	AUX
abr-156	158	7	not	not	PART
abr-156	158	8	trust	trust	VERB
abr-156	158	9	the	the	DET
abr-156	158	10	financial	financial	ADJ
abr-156	158	11	information	information	NOUN
abr-156	158	12	provided	provide	VERB
abr-156	158	13	by	by	ADP
abr-156	158	14	companies	company	NOUN
abr-156	158	15	and	and	CCONJ
abr-156	158	16	may	may	AUX
abr-156	158	17	decide	decide	VERB
abr-156	158	18	not	not	PART
abr-156	158	19	to	to	PART
abr-156	158	20	invest	invest	VERB
abr-156	158	21	money	money	NOUN
abr-156	158	22	in	in	ADP
abr-156	158	23	companies	company	NOUN
abr-156	158	24	in	in	ADP
abr-156	158	25	us	us	PROPN
abr-156	158	26	capital	capital	NOUN
abr-156	158	27	markets	market	NOUN
abr-156	158	28	.	.	PUNCT
abr-156	159	1	in	in	ADP
abr-156	159	2	this	this	DET
abr-156	159	3	uncertain	uncertain	ADJ
abr-156	159	4	environment	environment	NOUN
abr-156	159	5	,	,	PUNCT
abr-156	159	6	the	the	DET
abr-156	159	7	convergence	convergence	NOUN
abr-156	159	8	project	project	NOUN
abr-156	159	9	seemed	seem	VERB
abr-156	159	10	like	like	ADP
abr-156	159	11	an	an	DET
abr-156	159	12	important	important	ADJ
abr-156	159	13	step	step	NOUN
abr-156	159	14	in	in	ADP
abr-156	159	15	securing	secure	VERB
abr-156	159	16	the	the	DET
abr-156	159	17	future	future	NOUN
abr-156	159	18	of	of	ADP
abr-156	159	19	the	the	DET
abr-156	159	20	us	us	PROPN
abr-156	159	21	capital	capital	NOUN
abr-156	159	22	markets	market	NOUN
abr-156	159	23	.	.	PUNCT
abr-156	160	1	by	by	ADP
abr-156	160	2	converging	converge	VERB
abr-156	160	3	our	our	PRON
abr-156	160	4	accounting	accounting	NOUN
abr-156	160	5	standards	standard	NOUN
abr-156	160	6	with	with	ADP
abr-156	160	7	the	the	DET
abr-156	160	8	international	international	ADJ
abr-156	160	9	financial	financial	ADJ
abr-156	160	10	reporting	reporting	NOUN
abr-156	160	11	standards	standard	NOUN
abr-156	160	12	,	,	PUNCT
abr-156	160	13	foreign	foreign	ADJ
abr-156	160	14	companies	company	NOUN
abr-156	160	15	could	could	AUX
abr-156	160	16	save	save	VERB
abr-156	160	17	the	the	DET
abr-156	160	18	costs	cost	NOUN
abr-156	160	19	of	of	ADP
abr-156	160	20	reconciling	reconcile	VERB
abr-156	160	21	their	their	PRON
abr-156	160	22	financial	financial	ADJ
abr-156	160	23	statements	statement	NOUN
abr-156	160	24	to	to	ADP
abr-156	160	25	gaap	gaap	PROPN
abr-156	160	26	.	.	PUNCT
abr-156	161	1	this	this	PRON
abr-156	161	2	would	would	AUX
abr-156	161	3	lessen	lessen	VERB
abr-156	161	4	the	the	DET
abr-156	161	5	burden	burden	NOUN
abr-156	161	6	of	of	ADP
abr-156	161	7	the	the	DET
abr-156	161	8	new	new	ADJ
abr-156	161	9	financial	financial	ADJ
abr-156	161	10	regulation	regulation	NOUN
abr-156	161	11	and	and	CCONJ
abr-156	161	12	make	make	VERB
abr-156	161	13	companies	company	NOUN
abr-156	161	14	more	more	ADV
abr-156	161	15	likely	likely	ADJ
abr-156	161	16	to	to	PART
abr-156	161	17	continue	continue	VERB
abr-156	161	18	trading	trade	VERB
abr-156	161	19	on	on	ADP
abr-156	161	20	us	us	PROPN
abr-156	161	21	markets	market	NOUN
abr-156	161	22	.	.	PUNCT
abr-156	162	1	however	however	ADV
abr-156	162	2	,	,	PUNCT
abr-156	162	3	now	now	ADV
abr-156	162	4	the	the	DET
abr-156	162	5	sec	sec	PROPN
abr-156	162	6	has	have	AUX
abr-156	162	7	allowed	allow	VERB
abr-156	162	8	companies	company	NOUN
abr-156	162	9	that	that	PRON
abr-156	162	10	use	use	VERB
abr-156	162	11	ifrs	ifrs	NOUN
abr-156	162	12	as	as	SCONJ
abr-156	162	13	published	publish	VERB
abr-156	162	14	by	by	ADP
abr-156	162	15	the	the	DET
abr-156	162	16	iasb	iasb	NOUN
abr-156	162	17	to	to	PART
abr-156	162	18	use	use	VERB
abr-156	162	19	ifrs	ifrs	NOUN
abr-156	162	20	in	in	ADP
abr-156	162	21	their	their	PRON
abr-156	162	22	financial	financial	ADJ
abr-156	162	23	statements	statement	NOUN
abr-156	162	24	without	without	ADP
abr-156	162	25	providing	provide	VERB
abr-156	162	26	a	a	DET
abr-156	162	27	reconciliation	reconciliation	NOUN
abr-156	162	28	to	to	ADP
abr-156	162	29	us	us	PROPN
abr-156	162	30	gaap	gaap	PROPN
abr-156	162	31	(	(	PUNCT
abr-156	162	32	acceptance	acceptance	NOUN
abr-156	162	33	from	from	ADP
abr-156	162	34	foreign	foreign	ADJ
abr-156	162	35	private	private	ADJ
abr-156	162	36	,	,	PUNCT
abr-156	162	37	2008	2008	NUM
abr-156	162	38	)	)	PUNCT
abr-156	162	39	.	.	PUNCT
abr-156	163	1	this	this	DET
abr-156	163	2	change	change	NOUN
abr-156	163	3	effectively	effectively	ADV
abr-156	163	4	accomplished	accomplish	VERB
abr-156	163	5	the	the	DET
abr-156	163	6	same	same	ADJ
abr-156	163	7	goal	goal	NOUN
abr-156	163	8	.	.	PUNCT
abr-156	164	1	foreign	foreign	ADJ
abr-156	164	2	companies	company	NOUN
abr-156	164	3	save	save	VERB
abr-156	164	4	the	the	DET
abr-156	164	5	compliance	compliance	NOUN
abr-156	164	6	costs	cost	NOUN
abr-156	164	7	of	of	ADP
abr-156	164	8	reconciling	reconcile	VERB
abr-156	164	9	their	their	PRON
abr-156	164	10	financial	financial	ADJ
abr-156	164	11	statements	statement	NOUN
abr-156	164	12	with	with	ADP
abr-156	164	13	gaap	gaap	NOUN
abr-156	164	14	,	,	PUNCT
abr-156	164	15	and	and	CCONJ
abr-156	164	16	domestic	domestic	ADJ
abr-156	164	17	companies	company	NOUN
abr-156	164	18	are	be	AUX
abr-156	164	19	spared	spare	VERB
abr-156	164	20	the	the	DET
abr-156	164	21	costs	cost	NOUN
abr-156	164	22	of	of	ADP
abr-156	164	23	becoming	become	VERB
abr-156	164	24	compliant	compliant	ADJ
abr-156	164	25	with	with	ADP
abr-156	164	26	ifrs	ifrs	PROPN
abr-156	164	27	.	.	PUNCT
abr-156	165	1	the	the	DET
abr-156	165	2	sec	sec	PROPN
abr-156	165	3	’s	’s	PART
abr-156	165	4	decisions	decision	NOUN
abr-156	165	5	paid	pay	VERB
abr-156	165	6	off	off	ADP
abr-156	165	7	.	.	PUNCT
abr-156	166	1	the	the	DET
abr-156	166	2	us	us	PROPN
abr-156	166	3	markets	market	NOUN
abr-156	166	4	are	be	AUX
abr-156	166	5	continuing	continue	VERB
abr-156	166	6	to	to	PART
abr-156	166	7	succeed	succeed	VERB
abr-156	166	8	.	.	PUNCT
abr-156	167	1	almost	almost	ADV
abr-156	167	2	50	50	NUM
abr-156	167	3	%	%	NOUN
abr-156	167	4	of	of	ADP
abr-156	167	5	the	the	DET
abr-156	167	6	world	world	NOUN
abr-156	167	7	’s	’s	PART
abr-156	167	8	equity	equity	NOUN
abr-156	167	9	shares	share	NOUN
abr-156	167	10	(	(	PUNCT
abr-156	167	11	by	by	ADP
abr-156	167	12	market	market	NOUN
abr-156	167	13	capitalization	capitalization	NOUN
abr-156	167	14	)	)	PUNCT
abr-156	167	15	are	be	AUX
abr-156	167	16	traded	trade	VERB
abr-156	167	17	in	in	ADP
abr-156	167	18	the	the	DET
abr-156	167	19	united	united	PROPN
abr-156	167	20	states	states	PROPN
abr-156	167	21	(	(	PUNCT
abr-156	167	22	donaldson	donaldson	PROPN
abr-156	167	23	,	,	PUNCT
abr-156	167	24	2005	2005	NUM
abr-156	167	25	)	)	PUNCT
abr-156	167	26	.	.	PUNCT
abr-156	168	1	foreign	foreign	ADJ
abr-156	168	2	issuers	issuer	NOUN
abr-156	168	3	are	be	AUX
abr-156	168	4	also	also	ADV
abr-156	168	5	continuing	continue	VERB
abr-156	168	6	to	to	PART
abr-156	168	7	trade	trade	VERB
abr-156	168	8	in	in	ADP
abr-156	168	9	the	the	DET
abr-156	168	10	us	us	PROPN
abr-156	168	11	.	.	PUNCT
abr-156	169	1	non	non	AUX
abr-156	169	2	-	-	ADJ
abr-156	169	3	us	we	PRON
abr-156	169	4	investors	investor	NOUN
abr-156	169	5	have	have	VERB
abr-156	169	6	nearly	nearly	ADV
abr-156	169	7	$	$	SYM
abr-156	169	8	4.5	4.5	NUM
abr-156	169	9	trillion	trillion	NUM
abr-156	169	10	invested	invest	VERB
abr-156	169	11	in	in	ADP
abr-156	169	12	stock	stock	NOUN
abr-156	169	13	markets	market	NOUN
abr-156	169	14	in	in	ADP
abr-156	169	15	the	the	DET
abr-156	169	16	schmidt	schmidt	PROPN
abr-156	169	17	&	&	CCONJ
abr-156	169	18	schoeppey	schoeppey	PROPN
abr-156	169	19	35	35	NUM
abr-156	169	20	united	united	ADJ
abr-156	169	21	states	states	PROPN
abr-156	169	22	(	(	PUNCT
abr-156	169	23	donaldson	donaldson	PROPN
abr-156	169	24	,	,	PUNCT
abr-156	169	25	2005	2005	NUM
abr-156	169	26	)	)	PUNCT
abr-156	169	27	.	.	PUNCT
abr-156	170	1	now	now	ADV
abr-156	170	2	that	that	SCONJ
abr-156	170	3	the	the	DET
abr-156	170	4	worries	worry	NOUN
abr-156	170	5	have	have	AUX
abr-156	170	6	mostly	mostly	ADV
abr-156	170	7	past	past	ADJ
abr-156	170	8	,	,	PUNCT
abr-156	170	9	people	people	NOUN
abr-156	170	10	are	be	AUX
abr-156	170	11	less	less	ADV
abr-156	170	12	concerned	concerned	ADJ
abr-156	170	13	about	about	ADP
abr-156	170	14	switching	switch	VERB
abr-156	170	15	to	to	ADP
abr-156	170	16	ifrs	ifrs	PROPN
abr-156	170	17	.	.	PUNCT
abr-156	171	1	they	they	PRON
abr-156	171	2	see	see	VERB
abr-156	171	3	the	the	DET
abr-156	171	4	costs	cost	NOUN
abr-156	171	5	of	of	ADP
abr-156	171	6	convergence	convergence	NOUN
abr-156	171	7	unnecessary	unnecessary	ADJ
abr-156	171	8	after	after	ADP
abr-156	171	9	the	the	DET
abr-156	171	10	change	change	NOUN
abr-156	171	11	in	in	ADP
abr-156	171	12	the	the	DET
abr-156	171	13	u.s	u.s	PROPN
abr-156	171	14	.	.	PROPN
abr-156	171	15	markets	market	NOUN
abr-156	171	16	acceptance	acceptance	NOUN
abr-156	171	17	of	of	ADP
abr-156	171	18	iasb	iasb	ADJ
abr-156	171	19	ifrs	ifrs	NOUN
abr-156	171	20	and	and	CCONJ
abr-156	171	21	the	the	DET
abr-156	171	22	international	international	ADJ
abr-156	171	23	stock	stock	NOUN
abr-156	171	24	markets	market	NOUN
abr-156	171	25	acceptance	acceptance	NOUN
abr-156	171	26	of	of	ADP
abr-156	171	27	u.s	u.s	PROPN
abr-156	171	28	.	.	PROPN
abr-156	171	29	gaap	gaap	PROPN
abr-156	171	30	.	.	PUNCT
abr-156	172	1	one	one	NUM
abr-156	172	2	of	of	ADP
abr-156	172	3	the	the	DET
abr-156	172	4	main	main	ADJ
abr-156	172	5	problems	problem	NOUN
abr-156	172	6	with	with	ADP
abr-156	172	7	switching	switch	VERB
abr-156	172	8	to	to	ADP
abr-156	172	9	ifrs	ifrs	PROPN
abr-156	172	10	is	be	AUX
abr-156	172	11	the	the	DET
abr-156	172	12	rules	rule	NOUN
abr-156	172	13	vs.	vs.	ADP
abr-156	172	14	principles	principle	NOUN
abr-156	172	15	debate	debate	VERB
abr-156	172	16	.	.	PUNCT
abr-156	173	1	the	the	DET
abr-156	173	2	question	question	NOUN
abr-156	173	3	of	of	ADP
abr-156	173	4	how	how	SCONJ
abr-156	173	5	much	much	ADJ
abr-156	173	6	guidance	guidance	NOUN
abr-156	173	7	is	be	AUX
abr-156	173	8	appropriate	appropriate	ADJ
abr-156	173	9	with	with	ADP
abr-156	173	10	every	every	DET
abr-156	173	11	standard	standard	NOUN
abr-156	173	12	is	be	AUX
abr-156	173	13	a	a	DET
abr-156	173	14	fundamental	fundamental	ADJ
abr-156	173	15	difference	difference	NOUN
abr-156	173	16	between	between	ADP
abr-156	173	17	gaap	gaap	PROPN
abr-156	173	18	and	and	CCONJ
abr-156	173	19	ifrs	ifrs	PROPN
abr-156	173	20	.	.	PUNCT
abr-156	174	1	both	both	DET
abr-156	174	2	sides	side	NOUN
abr-156	174	3	are	be	AUX
abr-156	174	4	defensive	defensive	ADJ
abr-156	174	5	of	of	ADP
abr-156	174	6	their	their	PRON
abr-156	174	7	approach	approach	NOUN
abr-156	174	8	.	.	PUNCT
abr-156	175	1	leases	lease	NOUN
abr-156	175	2	provide	provide	VERB
abr-156	175	3	a	a	DET
abr-156	175	4	good	good	ADJ
abr-156	175	5	example	example	NOUN
abr-156	175	6	.	.	PUNCT
abr-156	176	1	gaap	gaap	PROPN
abr-156	176	2	makes	make	VERB
abr-156	176	3	the	the	DET
abr-156	176	4	distinction	distinction	NOUN
abr-156	176	5	between	between	ADP
abr-156	176	6	capital	capital	NOUN
abr-156	176	7	leases	lease	NOUN
abr-156	176	8	and	and	CCONJ
abr-156	176	9	operating	operating	NOUN
abr-156	176	10	leases	lease	NOUN
abr-156	176	11	.	.	PUNCT
abr-156	177	1	an	an	DET
abr-156	177	2	operating	operating	NOUN
abr-156	177	3	lease	lease	NOUN
abr-156	177	4	is	be	AUX
abr-156	177	5	a	a	DET
abr-156	177	6	traditional	traditional	ADJ
abr-156	177	7	lease	lease	NOUN
abr-156	177	8	.	.	PUNCT
abr-156	178	1	a	a	DET
abr-156	178	2	one	one	NUM
abr-156	178	3	-	-	PUNCT
abr-156	178	4	year	year	NOUN
abr-156	178	5	rent	rent	NOUN
abr-156	178	6	agreement	agreement	NOUN
abr-156	178	7	for	for	ADP
abr-156	178	8	an	an	DET
abr-156	178	9	apartment	apartment	NOUN
abr-156	178	10	is	be	AUX
abr-156	178	11	a	a	DET
abr-156	178	12	good	good	ADJ
abr-156	178	13	example	example	NOUN
abr-156	178	14	.	.	PUNCT
abr-156	179	1	in	in	ADP
abr-156	179	2	contrast	contrast	NOUN
abr-156	179	3	,	,	PUNCT
abr-156	179	4	capital	capital	NOUN
abr-156	179	5	leases	lease	NOUN
abr-156	179	6	are	be	AUX
abr-156	179	7	essentially	essentially	ADV
abr-156	179	8	rent	rent	NOUN
abr-156	179	9	-	-	PUNCT
abr-156	179	10	to	to	ADP
abr-156	179	11	-	-	PUNCT
abr-156	179	12	own	own	ADJ
abr-156	179	13	agreements	agreement	NOUN
abr-156	179	14	.	.	PUNCT
abr-156	180	1	the	the	DET
abr-156	180	2	lease	lease	NOUN
abr-156	180	3	agreement	agreement	NOUN
abr-156	180	4	lasts	last	VERB
abr-156	180	5	for	for	ADP
abr-156	180	6	so	so	ADV
abr-156	180	7	long	long	ADJ
abr-156	180	8	that	that	SCONJ
abr-156	180	9	the	the	DET
abr-156	180	10	asset	asset	NOUN
abr-156	180	11	has	have	AUX
abr-156	180	12	essentially	essentially	ADV
abr-156	180	13	been	be	AUX
abr-156	180	14	bought	buy	VERB
abr-156	180	15	.	.	PUNCT
abr-156	181	1	under	under	ADP
abr-156	181	2	gaap	gaap	PROPN
abr-156	181	3	,	,	PUNCT
abr-156	181	4	a	a	DET
abr-156	181	5	lease	lease	NOUN
abr-156	181	6	is	be	AUX
abr-156	181	7	a	a	DET
abr-156	181	8	capital	capital	NOUN
abr-156	181	9	lease	lease	NOUN
abr-156	181	10	if	if	SCONJ
abr-156	181	11	one	one	NUM
abr-156	181	12	or	or	CCONJ
abr-156	181	13	more	more	ADJ
abr-156	181	14	of	of	ADP
abr-156	181	15	these	these	DET
abr-156	181	16	criteria	criterion	NOUN
abr-156	181	17	are	be	AUX
abr-156	181	18	met	meet	VERB
abr-156	181	19	:	:	PUNCT
abr-156	182	1	1	1	X
abr-156	182	2	.	.	PUNCT
abr-156	182	3	the	the	DET
abr-156	182	4	agreement	agreement	NOUN
abr-156	182	5	specifies	specify	VERB
abr-156	182	6	that	that	PRON
abr-156	182	7	ownership	ownership	NOUN
abr-156	182	8	of	of	ADP
abr-156	182	9	the	the	DET
abr-156	182	10	asset	asset	NOUN
abr-156	182	11	transfers	transfer	NOUN
abr-156	182	12	to	to	ADP
abr-156	182	13	the	the	DET
abr-156	182	14	lessee	lessee	NOUN
abr-156	182	15	.	.	PUNCT
abr-156	183	1	2	2	X
abr-156	183	2	.	.	X
abr-156	183	3	the	the	DET
abr-156	183	4	agreement	agreement	NOUN
abr-156	183	5	contains	contain	VERB
abr-156	183	6	a	a	DET
abr-156	183	7	bargain	bargain	NOUN
abr-156	183	8	purchase	purchase	NOUN
abr-156	183	9	option	option	NOUN
abr-156	183	10	.	.	PUNCT
abr-156	184	1	3	3	X
abr-156	184	2	.	.	X
abr-156	184	3	the	the	DET
abr-156	184	4	noncancelable	noncancelable	ADJ
abr-156	184	5	lease	lease	NOUN
abr-156	184	6	term	term	NOUN
abr-156	184	7	is	be	AUX
abr-156	184	8	equal	equal	ADJ
abr-156	184	9	to	to	ADP
abr-156	184	10	75	75	NUM
abr-156	184	11	%	%	NOUN
abr-156	184	12	or	or	CCONJ
abr-156	184	13	more	more	ADJ
abr-156	184	14	of	of	ADP
abr-156	184	15	the	the	DET
abr-156	184	16	expected	expect	VERB
abr-156	184	17	economic	economic	ADJ
abr-156	184	18	life	life	NOUN
abr-156	184	19	of	of	ADP
abr-156	184	20	the	the	DET
abr-156	184	21	asset	asset	NOUN
abr-156	184	22	.	.	PUNCT
abr-156	185	1	4	4	X
abr-156	185	2	.	.	X
abr-156	185	3	the	the	DET
abr-156	185	4	present	present	ADJ
abr-156	185	5	value	value	NOUN
abr-156	185	6	of	of	ADP
abr-156	185	7	the	the	DET
abr-156	185	8	“	"	PUNCT
abr-156	185	9	minimum	minimum	ADJ
abr-156	185	10	lease	lease	NOUN
abr-156	185	11	payments	payment	NOUN
abr-156	185	12	”	"	PUNCT
abr-156	185	13	is	be	AUX
abr-156	185	14	equal	equal	ADJ
abr-156	185	15	to	to	ADP
abr-156	185	16	or	or	CCONJ
abr-156	185	17	greater	great	ADJ
abr-156	185	18	than	than	ADP
abr-156	185	19	90	90	NUM
abr-156	185	20	%	%	NOUN
abr-156	185	21	of	of	ADP
abr-156	185	22	the	the	DET
abr-156	185	23	fair	fair	ADJ
abr-156	185	24	value	value	NOUN
abr-156	185	25	of	of	ADP
abr-156	185	26	the	the	DET
abr-156	185	27	asset	asset	NOUN
abr-156	185	28	.	.	PUNCT
abr-156	186	1	(	(	PUNCT
abr-156	186	2	spiceland	spiceland	PROPN
abr-156	186	3	,	,	PUNCT
abr-156	186	4	sepe	sepe	PROPN
abr-156	186	5	,	,	PUNCT
abr-156	186	6	&	&	CCONJ
abr-156	186	7	nelson	nelson	PROPN
abr-156	186	8	,	,	PUNCT
abr-156	186	9	2013	2013	NUM
abr-156	186	10	,	,	PUNCT
abr-156	186	11	p.	p.	NOUN
abr-156	186	12	863	863	NUM
abr-156	186	13	)	)	PUNCT
abr-156	186	14	under	under	ADP
abr-156	186	15	ifrs	ifrs	PROPN
abr-156	186	16	,	,	PUNCT
abr-156	186	17	a	a	DET
abr-156	186	18	lease	lease	NOUN
abr-156	186	19	is	be	AUX
abr-156	186	20	a	a	DET
abr-156	186	21	capital	capital	NOUN
abr-156	186	22	lease	lease	NOUN
abr-156	186	23	if	if	SCONJ
abr-156	186	24	substantially	substantially	ADV
abr-156	186	25	all	all	DET
abr-156	186	26	the	the	DET
abr-156	186	27	risks	risk	NOUN
abr-156	186	28	and	and	CCONJ
abr-156	186	29	rewards	reward	NOUN
abr-156	186	30	of	of	ADP
abr-156	186	31	ownership	ownership	NOUN
abr-156	186	32	are	be	AUX
abr-156	186	33	judged	judge	VERB
abr-156	186	34	to	to	PART
abr-156	186	35	have	have	AUX
abr-156	186	36	been	be	AUX
abr-156	186	37	transferred	transfer	VERB
abr-156	186	38	(	(	PUNCT
abr-156	186	39	spiceland	spiceland	PROPN
abr-156	186	40	,	,	PUNCT
abr-156	186	41	sepe	sepe	PROPN
abr-156	186	42	,	,	PUNCT
abr-156	186	43	&	&	CCONJ
abr-156	186	44	nelson	nelson	PROPN
abr-156	186	45	,	,	PUNCT
abr-156	186	46	2013	2013	NUM
abr-156	186	47	)	)	PUNCT
abr-156	186	48	.	.	PUNCT
abr-156	187	1	they	they	PRON
abr-156	187	2	specify	specify	VERB
abr-156	187	3	some	some	DET
abr-156	187	4	things	thing	NOUN
abr-156	187	5	that	that	PRON
abr-156	187	6	may	may	AUX
abr-156	187	7	imply	imply	VERB
abr-156	187	8	it	it	PRON
abr-156	187	9	’s	’	VERB
abr-156	187	10	a	a	DET
abr-156	187	11	capital	capital	NOUN
abr-156	187	12	lease	lease	NOUN
abr-156	187	13	,	,	PUNCT
abr-156	187	14	but	but	CCONJ
abr-156	187	15	the	the	DET
abr-156	187	16	iasb	iasb	NOUN
abr-156	187	17	does	do	AUX
abr-156	187	18	not	not	PART
abr-156	187	19	specify	specify	VERB
abr-156	187	20	percentages	percentage	NOUN
abr-156	187	21	and	and	CCONJ
abr-156	187	22	the	the	DET
abr-156	187	23	judgments	judgment	NOUN
abr-156	187	24	are	be	AUX
abr-156	187	25	left	leave	VERB
abr-156	187	26	to	to	ADP
abr-156	187	27	the	the	DET
abr-156	187	28	accountant	accountant	NOUN
abr-156	187	29	.	.	PUNCT
abr-156	188	1	there	there	PRON
abr-156	188	2	are	be	VERB
abr-156	188	3	advantages	advantage	NOUN
abr-156	188	4	and	and	CCONJ
abr-156	188	5	disadvantages	disadvantage	NOUN
abr-156	188	6	to	to	ADP
abr-156	188	7	both	both	DET
abr-156	188	8	systems	system	NOUN
abr-156	188	9	.	.	PUNCT
abr-156	189	1	under	under	ADP
abr-156	189	2	a	a	DET
abr-156	189	3	rules	rule	NOUN
abr-156	189	4	-	-	PUNCT
abr-156	189	5	based	base	VERB
abr-156	189	6	system	system	NOUN
abr-156	189	7	,	,	PUNCT
abr-156	189	8	there	there	PRON
abr-156	189	9	is	be	VERB
abr-156	189	10	little	little	ADJ
abr-156	189	11	room	room	NOUN
abr-156	189	12	for	for	ADP
abr-156	189	13	judgment	judgment	NOUN
abr-156	189	14	so	so	SCONJ
abr-156	189	15	every	every	DET
abr-156	189	16	company	company	NOUN
abr-156	189	17	will	will	AUX
abr-156	189	18	account	account	VERB
abr-156	189	19	for	for	ADP
abr-156	189	20	the	the	DET
abr-156	189	21	same	same	ADJ
abr-156	189	22	transactions	transaction	NOUN
abr-156	189	23	the	the	DET
abr-156	189	24	same	same	ADJ
abr-156	189	25	way	way	NOUN
abr-156	189	26	.	.	PUNCT
abr-156	190	1	if	if	SCONJ
abr-156	190	2	none	none	NOUN
abr-156	190	3	of	of	ADP
abr-156	190	4	the	the	DET
abr-156	190	5	four	four	NUM
abr-156	190	6	criteria	criterion	NOUN
abr-156	190	7	are	be	AUX
abr-156	190	8	met	meet	VERB
abr-156	190	9	then	then	ADV
abr-156	190	10	it	it	PRON
abr-156	190	11	’s	’	VERB
abr-156	190	12	not	not	PART
abr-156	190	13	an	an	DET
abr-156	190	14	operating	operating	NOUN
abr-156	190	15	lease	lease	NOUN
abr-156	190	16	.	.	PUNCT
abr-156	191	1	it	it	PRON
abr-156	191	2	does	do	AUX
abr-156	191	3	n’t	not	PART
abr-156	191	4	matter	matter	VERB
abr-156	191	5	if	if	SCONJ
abr-156	191	6	it	it	PRON
abr-156	191	7	comes	come	VERB
abr-156	191	8	close	close	ADV
abr-156	191	9	to	to	ADP
abr-156	191	10	being	be	AUX
abr-156	191	11	a	a	DET
abr-156	191	12	capital	capital	NOUN
abr-156	191	13	lease	lease	NOUN
abr-156	191	14	on	on	ADP
abr-156	191	15	every	every	DET
abr-156	191	16	criterion	criterion	NOUN
abr-156	191	17	.	.	PUNCT
abr-156	192	1	because	because	SCONJ
abr-156	192	2	of	of	ADP
abr-156	192	3	this	this	PRON
abr-156	192	4	,	,	PUNCT
abr-156	192	5	companies	company	NOUN
abr-156	192	6	will	will	AUX
abr-156	192	7	purposely	purposely	ADV
abr-156	192	8	find	find	VERB
abr-156	192	9	loopholes	loophole	NOUN
abr-156	192	10	to	to	ADP
abr-156	192	11	the	the	DET
abr-156	192	12	rules	rule	NOUN
abr-156	192	13	.	.	PUNCT
abr-156	193	1	they	they	PRON
abr-156	193	2	will	will	AUX
abr-156	193	3	set	set	VERB
abr-156	193	4	up	up	ADP
abr-156	193	5	transactions	transaction	NOUN
abr-156	193	6	so	so	SCONJ
abr-156	193	7	that	that	SCONJ
abr-156	193	8	none	none	NOUN
abr-156	193	9	of	of	ADP
abr-156	193	10	the	the	DET
abr-156	193	11	criterion	criterion	NOUN
abr-156	193	12	are	be	AUX
abr-156	193	13	met	meet	VERB
abr-156	193	14	even	even	ADV
abr-156	193	15	though	though	SCONJ
abr-156	193	16	they	they	PRON
abr-156	193	17	are	be	AUX
abr-156	193	18	still	still	ADV
abr-156	193	19	essentially	essentially	ADV
abr-156	193	20	renting	rent	VERB
abr-156	193	21	-	-	PUNCT
abr-156	193	22	to	to	AUX
abr-156	193	23	-	-	PUNCT
abr-156	193	24	own	own	VERB
abr-156	193	25	the	the	DET
abr-156	193	26	asset	asset	NOUN
abr-156	193	27	.	.	PUNCT
abr-156	194	1	in	in	ADP
abr-156	194	2	a	a	DET
abr-156	194	3	principles	principle	NOUN
abr-156	194	4	-	-	PUNCT
abr-156	194	5	based	base	VERB
abr-156	194	6	system	system	NOUN
abr-156	194	7	,	,	PUNCT
abr-156	194	8	the	the	DET
abr-156	194	9	accountant	accountant	NOUN
abr-156	194	10	makes	make	VERB
abr-156	194	11	the	the	DET
abr-156	194	12	judgment	judgment	NOUN
abr-156	194	13	.	.	PUNCT
abr-156	195	1	if	if	SCONJ
abr-156	195	2	the	the	DET
abr-156	195	3	accountant	accountant	NOUN
abr-156	195	4	decides	decide	VERB
abr-156	195	5	that	that	SCONJ
abr-156	195	6	it	it	PRON
abr-156	195	7	’s	’	VERB
abr-156	195	8	essentially	essentially	ADV
abr-156	195	9	a	a	DET
abr-156	195	10	rent	rent	NOUN
abr-156	195	11	-	-	PUNCT
abr-156	195	12	to	to	ADP
abr-156	195	13	-	-	PUNCT
abr-156	195	14	own	own	ADJ
abr-156	195	15	asset	asset	NOUN
abr-156	195	16	then	then	ADV
abr-156	195	17	it	it	PRON
abr-156	195	18	is	be	AUX
abr-156	195	19	a	a	DET
abr-156	195	20	capital	capital	NOUN
abr-156	195	21	lease	lease	NOUN
abr-156	195	22	and	and	CCONJ
abr-156	195	23	is	be	AUX
abr-156	195	24	accounted	account	VERB
abr-156	195	25	for	for	ADP
abr-156	195	26	accordingly	accordingly	ADV
abr-156	195	27	.	.	PUNCT
abr-156	196	1	however	however	ADV
abr-156	196	2	,	,	PUNCT
abr-156	196	3	that	that	PRON
abr-156	196	4	also	also	ADV
abr-156	196	5	means	mean	VERB
abr-156	196	6	that	that	SCONJ
abr-156	196	7	an	an	DET
abr-156	196	8	accountant	accountant	NOUN
abr-156	196	9	could	could	AUX
abr-156	196	10	decide	decide	VERB
abr-156	196	11	that	that	SCONJ
abr-156	196	12	it	it	PRON
abr-156	196	13	’s	’	VERB
abr-156	196	14	not	not	PART
abr-156	196	15	a	a	DET
abr-156	196	16	capital	capital	NOUN
abr-156	196	17	lease	lease	NOUN
abr-156	196	18	even	even	ADV
abr-156	196	19	if	if	SCONJ
abr-156	196	20	one	one	NUM
abr-156	196	21	of	of	ADP
abr-156	196	22	the	the	DET
abr-156	196	23	rules	rule	NOUN
abr-156	196	24	for	for	ADP
abr-156	196	25	the	the	DET
abr-156	196	26	rules	rule	NOUN
abr-156	196	27	-	-	PUNCT
abr-156	196	28	based	base	VERB
abr-156	196	29	system	system	NOUN
abr-156	196	30	is	be	AUX
abr-156	196	31	met	meet	VERB
abr-156	196	32	.	.	PUNCT
abr-156	197	1	accounting	account	VERB
abr-156	197	2	in	in	ADP
abr-156	197	3	this	this	DET
abr-156	197	4	manner	manner	NOUN
abr-156	197	5	potentially	potentially	ADV
abr-156	197	6	sacrifices	sacrifice	VERB
abr-156	197	7	consistency	consistency	NOUN
abr-156	197	8	,	,	PUNCT
abr-156	197	9	but	but	CCONJ
abr-156	197	10	should	should	AUX
abr-156	197	11	do	do	VERB
abr-156	197	12	a	a	DET
abr-156	197	13	better	well	ADJ
abr-156	197	14	job	job	NOUN
abr-156	197	15	of	of	ADP
abr-156	197	16	translating	translate	VERB
abr-156	197	17	the	the	DET
abr-156	197	18	substance	substance	NOUN
abr-156	197	19	of	of	ADP
abr-156	197	20	the	the	DET
abr-156	197	21	transaction	transaction	NOUN
abr-156	197	22	for	for	ADP
abr-156	197	23	external	external	ADJ
abr-156	197	24	users	user	NOUN
abr-156	197	25	.	.	PUNCT
abr-156	198	1	another	another	DET
abr-156	198	2	problem	problem	NOUN
abr-156	198	3	with	with	ADP
abr-156	198	4	the	the	DET
abr-156	198	5	principles	principle	NOUN
abr-156	198	6	-	-	PUNCT
abr-156	198	7	based	base	VERB
abr-156	198	8	system	system	NOUN
abr-156	198	9	is	be	AUX
abr-156	198	10	since	since	SCONJ
abr-156	198	11	accountants	accountant	NOUN
abr-156	198	12	make	make	VERB
abr-156	198	13	a	a	DET
abr-156	198	14	judgment	judgment	NOUN
abr-156	198	15	about	about	ADP
abr-156	198	16	the	the	DET
abr-156	198	17	transaction	transaction	NOUN
abr-156	198	18	,	,	PUNCT
abr-156	198	19	two	two	NUM
abr-156	198	20	accountants	accountant	NOUN
abr-156	198	21	could	could	AUX
abr-156	198	22	make	make	VERB
abr-156	198	23	different	different	ADJ
abr-156	198	24	decisions	decision	NOUN
abr-156	198	25	about	about	ADP
abr-156	198	26	how	how	SCONJ
abr-156	198	27	to	to	PART
abr-156	198	28	report	report	VERB
abr-156	198	29	the	the	DET
abr-156	198	30	same	same	ADJ
abr-156	198	31	transaction	transaction	NOUN
abr-156	198	32	.	.	PUNCT
abr-156	199	1	this	this	PRON
abr-156	199	2	could	could	AUX
abr-156	199	3	lead	lead	VERB
abr-156	199	4	to	to	ADP
abr-156	199	5	managers	manager	NOUN
abr-156	199	6	pressuring	pressure	VERB
abr-156	199	7	accountants	accountant	NOUN
abr-156	199	8	to	to	PART
abr-156	199	9	record	record	VERB
abr-156	199	10	a	a	DET
abr-156	199	11	transaction	transaction	NOUN
abr-156	199	12	in	in	ADP
abr-156	199	13	a	a	DET
abr-156	199	14	way	way	NOUN
abr-156	199	15	that	that	PRON
abr-156	199	16	appears	appear	VERB
abr-156	199	17	better	well	ADV
abr-156	199	18	on	on	ADP
abr-156	199	19	the	the	DET
abr-156	199	20	financial	financial	ADJ
abr-156	199	21	statements	statement	NOUN
abr-156	199	22	.	.	PUNCT
abr-156	200	1	managers	manager	NOUN
abr-156	200	2	could	could	AUX
abr-156	200	3	even	even	ADV
abr-156	200	4	purposely	purposely	ADV
abr-156	200	5	hire	hire	VERB
abr-156	200	6	accountants	accountant	NOUN
abr-156	200	7	that	that	PRON
abr-156	200	8	will	will	AUX
abr-156	200	9	report	report	VERB
abr-156	200	10	transactions	transaction	NOUN
abr-156	200	11	in	in	ADP
abr-156	200	12	a	a	DET
abr-156	200	13	way	way	NOUN
abr-156	200	14	that	that	PRON
abr-156	200	15	looks	look	VERB
abr-156	200	16	as	as	ADV
abr-156	200	17	good	good	ADJ
abr-156	200	18	as	as	ADP
abr-156	200	19	possible	possible	ADJ
abr-156	200	20	for	for	ADP
abr-156	200	21	the	the	DET
abr-156	200	22	company	company	NOUN
abr-156	200	23	.	.	PUNCT
abr-156	201	1	this	this	PRON
abr-156	201	2	could	could	AUX
abr-156	201	3	create	create	VERB
abr-156	201	4	a	a	DET
abr-156	201	5	conflict	conflict	NOUN
abr-156	201	6	of	of	ADP
abr-156	201	7	interest	interest	NOUN
abr-156	201	8	between	between	ADP
abr-156	201	9	the	the	DET
abr-156	201	10	accountant	accountant	NOUN
abr-156	201	11	trying	try	VERB
abr-156	201	12	to	to	PART
abr-156	201	13	translate	translate	VERB
abr-156	201	14	transactions	transaction	NOUN
abr-156	201	15	for	for	ADP
abr-156	201	16	external	external	ADJ
abr-156	201	17	users	user	NOUN
abr-156	201	18	of	of	ADP
abr-156	201	19	financial	financial	ADJ
abr-156	201	20	statements	statement	NOUN
abr-156	201	21	and	and	CCONJ
abr-156	201	22	also	also	ADV
abr-156	201	23	trying	try	VERB
abr-156	201	24	to	to	PART
abr-156	201	25	translate	translate	VERB
abr-156	201	26	the	the	DET
abr-156	201	27	transactions	transaction	NOUN
abr-156	201	28	such	such	ADJ
abr-156	201	29	that	that	SCONJ
abr-156	201	30	they	they	PRON
abr-156	201	31	keep	keep	VERB
abr-156	201	32	their	their	PRON
abr-156	201	33	jobs	job	NOUN
abr-156	201	34	.	.	PUNCT
abr-156	202	1	both	both	CCONJ
abr-156	202	2	the	the	DET
abr-156	202	3	rules	rule	NOUN
abr-156	202	4	-	-	PUNCT
abr-156	202	5	based	base	VERB
abr-156	202	6	and	and	CCONJ
abr-156	202	7	principles	principle	NOUN
abr-156	202	8	-	-	PUNCT
abr-156	202	9	based	base	VERB
abr-156	202	10	standards	standard	NOUN
abr-156	202	11	for	for	ADP
abr-156	202	12	accounting	accounting	NOUN
abr-156	202	13	have	have	VERB
abr-156	202	14	their	their	PRON
abr-156	202	15	share	share	NOUN
abr-156	202	16	of	of	ADP
abr-156	202	17	problems	problem	NOUN
abr-156	202	18	.	.	PUNCT
abr-156	203	1	they	they	PRON
abr-156	203	2	are	be	AUX
abr-156	203	3	fundamentally	fundamentally	ADV
abr-156	203	4	different	different	ADJ
abr-156	203	5	ways	way	NOUN
abr-156	203	6	to	to	PART
abr-156	203	7	set	set	VERB
abr-156	203	8	standards	standard	NOUN
abr-156	203	9	and	and	CCONJ
abr-156	203	10	they	they	PRON
abr-156	203	11	do	do	AUX
abr-156	203	12	not	not	PART
abr-156	203	13	leave	leave	VERB
abr-156	203	14	much	much	ADJ
abr-156	203	15	room	room	NOUN
abr-156	203	16	for	for	ADP
abr-156	203	17	compromise	compromise	NOUN
abr-156	203	18	.	.	PUNCT
abr-156	204	1	scot	scot	PROPN
abr-156	204	2	taub	taub	PROPN
abr-156	204	3	identified	identify	VERB
abr-156	204	4	areas	area	NOUN
abr-156	204	5	in	in	ADP
abr-156	204	6	which	which	PRON
abr-156	204	7	u.s	u.s	PROPN
abr-156	204	8	.	.	PROPN
abr-156	204	9	gaap	gaap	PROPN
abr-156	204	10	and	and	CCONJ
abr-156	204	11	ifrs	ifrs	PROPN
abr-156	204	12	have	have	AUX
abr-156	204	13	had	have	VERB
abr-156	204	14	difficulty	difficulty	NOUN
abr-156	204	15	dealing	deal	VERB
abr-156	204	16	with	with	ADP
abr-156	204	17	:	:	PUNCT
abr-156	204	18	1	1	X
abr-156	204	19	.	.	PUNCT
abr-156	204	20	revenue	revenue	NOUN
abr-156	204	21	recognition	recognition	NOUN
abr-156	204	22	,	,	PUNCT
abr-156	204	23	2	2	X
abr-156	204	24	.	.	PUNCT
abr-156	204	25	common	common	ADJ
abr-156	204	26	control	control	NOUN
abr-156	204	27	transactions	transaction	NOUN
abr-156	204	28	,	,	PUNCT
abr-156	204	29	3	3	X
abr-156	204	30	.	.	PUNCT
abr-156	204	31	rate	rate	NOUN
abr-156	204	32	regulation	regulation	NOUN
abr-156	204	33	,	,	PUNCT
abr-156	204	34	4	4	NUM
abr-156	204	35	.	.	NOUN
abr-156	204	36	extractive	extractive	ADJ
abr-156	204	37	industries	industry	NOUN
abr-156	204	38	,	,	PUNCT
abr-156	204	39	and	and	CCONJ
abr-156	204	40	5	5	NUM
abr-156	204	41	.	.	PUNCT
abr-156	204	42	insurance	insurance	NOUN
abr-156	204	43	.	.	PUNCT
abr-156	205	1	should	should	AUX
abr-156	205	2	the	the	DET
abr-156	205	3	us	us	PROPN
abr-156	205	4	adopt	adopt	VERB
abr-156	205	5	ifrs	ifrs	PROPN
abr-156	205	6	?	?	PUNCT
abr-156	206	1	36	36	NUM
abr-156	206	2	of	of	ADP
abr-156	206	3	those	those	PRON
abr-156	206	4	,	,	PUNCT
abr-156	206	5	the	the	DET
abr-156	206	6	most	most	ADV
abr-156	206	7	important	important	ADJ
abr-156	206	8	by	by	ADP
abr-156	206	9	far	far	ADV
abr-156	206	10	is	be	AUX
abr-156	206	11	revenue	revenue	NOUN
abr-156	206	12	recognition	recognition	NOUN
abr-156	206	13	,	,	PUNCT
abr-156	206	14	and	and	CCONJ
abr-156	206	15	that	that	PRON
abr-156	206	16	will	will	AUX
abr-156	206	17	be	be	AUX
abr-156	206	18	resolved	resolve	VERB
abr-156	206	19	shortly	shortly	ADV
abr-156	206	20	by	by	ADP
abr-156	206	21	the	the	DET
abr-156	206	22	issuance	issuance	NOUN
abr-156	206	23	of	of	ADP
abr-156	206	24	the	the	DET
abr-156	206	25	new	new	ADJ
abr-156	206	26	joint	joint	ADJ
abr-156	206	27	standard	standard	NOUN
abr-156	206	28	(	(	PUNCT
abr-156	206	29	taub	taub	PROPN
abr-156	206	30	,	,	PUNCT
abr-156	206	31	2014	2014	NUM
abr-156	206	32	)	)	PUNCT
abr-156	206	33	.	.	PUNCT
abr-156	207	1	another	another	DET
abr-156	207	2	reason	reason	NOUN
abr-156	207	3	the	the	DET
abr-156	207	4	convergence	convergence	NOUN
abr-156	207	5	project	project	NOUN
abr-156	207	6	did	do	AUX
abr-156	207	7	not	not	PART
abr-156	207	8	succeed	succeed	VERB
abr-156	207	9	in	in	ADP
abr-156	207	10	full	full	ADJ
abr-156	207	11	is	be	AUX
abr-156	207	12	the	the	DET
abr-156	207	13	cost	cost	NOUN
abr-156	207	14	of	of	ADP
abr-156	207	15	switching	switch	VERB
abr-156	207	16	to	to	ADP
abr-156	207	17	ifrs	ifrs	NOUN
abr-156	207	18	for	for	ADP
abr-156	207	19	us	us	PROPN
abr-156	207	20	companies	company	NOUN
abr-156	207	21	.	.	PUNCT
abr-156	208	1	ifrs	ifrs	PROPN
abr-156	208	2	does	do	VERB
abr-156	208	3	almost	almost	ADV
abr-156	208	4	everything	everything	PRON
abr-156	208	5	in	in	ADP
abr-156	208	6	accounting	account	VERB
abr-156	208	7	at	at	ADP
abr-156	208	8	least	least	ADJ
abr-156	208	9	a	a	DET
abr-156	208	10	little	little	ADJ
abr-156	208	11	bit	bit	NOUN
abr-156	208	12	different	different	ADJ
abr-156	208	13	than	than	ADP
abr-156	208	14	gaap	gaap	PROPN
abr-156	208	15	does	do	VERB
abr-156	208	16	.	.	PUNCT
abr-156	209	1	this	this	DET
abr-156	209	2	chart	chart	NOUN
abr-156	209	3	summarizes	summarize	VERB
abr-156	209	4	the	the	DET
abr-156	209	5	differences	difference	NOUN
abr-156	209	6	between	between	ADP
abr-156	209	7	gaap	gaap	PROPN
abr-156	209	8	and	and	CCONJ
abr-156	209	9	ifrs	ifrs	PROPN
abr-156	209	10	.	.	PUNCT
abr-156	210	1	it	it	PRON
abr-156	210	2	is	be	AUX
abr-156	210	3	based	base	VERB
abr-156	210	4	on	on	ADP
abr-156	210	5	the	the	DET
abr-156	210	6	differences	difference	NOUN
abr-156	210	7	between	between	ADP
abr-156	210	8	gaap	gaap	PROPN
abr-156	210	9	and	and	CCONJ
abr-156	210	10	ifrs	ifrs	NOUN
abr-156	210	11	given	give	VERB
abr-156	210	12	in	in	ADP
abr-156	210	13	spiceland	spiceland	PROPN
abr-156	210	14	,	,	PUNCT
abr-156	210	15	sepe	sepe	PROPN
abr-156	210	16	,	,	PUNCT
abr-156	210	17	and	and	CCONJ
abr-156	210	18	nelson	nelson	PROPN
abr-156	210	19	’s	’s	PART
abr-156	210	20	7th	7th	PROPN
abr-156	210	21	edition	edition	NOUN
abr-156	210	22	intermediate	intermediate	ADJ
abr-156	210	23	accounting	accounting	NOUN
abr-156	210	24	textbook	textbook	NOUN
abr-156	210	25	.	.	PUNCT
abr-156	211	1	this	this	DET
abr-156	211	2	chart	chart	NOUN
abr-156	211	3	is	be	AUX
abr-156	211	4	not	not	PART
abr-156	211	5	meant	mean	VERB
abr-156	211	6	to	to	PART
abr-156	211	7	be	be	AUX
abr-156	211	8	all	all	PRON
abr-156	211	9	-	-	PUNCT
abr-156	211	10	inclusive	inclusive	ADJ
abr-156	211	11	.	.	PUNCT
abr-156	212	1	it	it	PRON
abr-156	212	2	gives	give	VERB
abr-156	212	3	a	a	DET
abr-156	212	4	sample	sample	NOUN
abr-156	212	5	of	of	ADP
abr-156	212	6	some	some	PRON
abr-156	212	7	of	of	ADP
abr-156	212	8	the	the	DET
abr-156	212	9	many	many	ADJ
abr-156	212	10	differences	difference	NOUN
abr-156	212	11	remaining	remain	VERB
abr-156	212	12	between	between	ADP
abr-156	212	13	us	us	PROPN
abr-156	212	14	gaap	gaap	PROPN
abr-156	212	15	and	and	CCONJ
abr-156	212	16	ifrs	ifrs	PROPN
abr-156	212	17	.	.	PUNCT
abr-156	213	1	concept	concept	VERB
abr-156	213	2	us	we	PRON
abr-156	213	3	gaap	gaap	PROPN
abr-156	213	4	ifrs	ifrs	PROPN
abr-156	213	5	income	income	NOUN
abr-156	213	6	statement	statement	NOUN
abr-156	213	7	allows	allow	VERB
abr-156	213	8	extraordinary	extraordinary	ADJ
abr-156	213	9	items	item	NOUN
abr-156	213	10	prohibits	prohibit	VERB
abr-156	213	11	extraordinary	extraordinary	ADJ
abr-156	213	12	items	item	NOUN
abr-156	213	13	classification	classification	NOUN
abr-156	213	14	of	of	ADP
abr-156	213	15	cash	cash	NOUN
abr-156	213	16	flows	flow	VERB
abr-156	213	17	cash	cash	NOUN
abr-156	213	18	outflows	outflow	NOUN
abr-156	213	19	for	for	ADP
abr-156	213	20	interest	interest	NOUN
abr-156	213	21	payments	payment	NOUN
abr-156	213	22	and	and	CCONJ
abr-156	213	23	inflows	inflow	NOUN
abr-156	213	24	from	from	ADP
abr-156	213	25	interest	interest	NOUN
abr-156	213	26	and	and	CCONJ
abr-156	213	27	dividends	dividend	NOUN
abr-156	213	28	are	be	AUX
abr-156	213	29	operating	operate	VERB
abr-156	213	30	cash	cash	NOUN
abr-156	213	31	flows	flow	NOUN
abr-156	213	32	.	.	PUNCT
abr-156	214	1	dividends	dividend	NOUN
abr-156	214	2	the	the	DET
abr-156	214	3	company	company	NOUN
abr-156	214	4	pays	pay	VERB
abr-156	214	5	out	out	ADP
abr-156	214	6	are	be	AUX
abr-156	214	7	financing	finance	VERB
abr-156	214	8	cash	cash	NOUN
abr-156	214	9	flows	flow	NOUN
abr-156	214	10	.	.	PUNCT
abr-156	215	1	interest	interest	NOUN
abr-156	215	2	and	and	CCONJ
abr-156	215	3	dividends	dividend	NOUN
abr-156	215	4	paid	pay	VERB
abr-156	215	5	can	can	AUX
abr-156	215	6	be	be	AUX
abr-156	215	7	an	an	DET
abr-156	215	8	operating	operating	NOUN
abr-156	215	9	or	or	CCONJ
abr-156	215	10	a	a	DET
abr-156	215	11	financing	financing	NOUN
abr-156	215	12	cash	cash	NOUN
abr-156	215	13	flow	flow	NOUN
abr-156	215	14	and	and	CCONJ
abr-156	215	15	interest	interest	NOUN
abr-156	215	16	and	and	CCONJ
abr-156	215	17	dividends	dividend	NOUN
abr-156	215	18	received	receive	VERB
abr-156	215	19	can	can	AUX
abr-156	215	20	be	be	AUX
abr-156	215	21	either	either	CCONJ
abr-156	215	22	an	an	DET
abr-156	215	23	operating	operating	NOUN
abr-156	215	24	or	or	CCONJ
abr-156	215	25	investing	invest	VERB
abr-156	215	26	cash	cash	NOUN
abr-156	215	27	flow	flow	NOUN
abr-156	215	28	.	.	PUNCT
abr-156	216	1	long	long	ADJ
abr-156	216	2	-	-	PUNCT
abr-156	216	3	term	term	NOUN
abr-156	216	4	construction	construction	NOUN
abr-156	216	5	contracts	contract	NOUN
abr-156	216	6	requires	require	VERB
abr-156	216	7	the	the	DET
abr-156	216	8	completed	complete	VERB
abr-156	216	9	contract	contract	NOUN
abr-156	216	10	method	method	NOUN
abr-156	216	11	when	when	SCONJ
abr-156	216	12	reliable	reliable	ADJ
abr-156	216	13	estimates	estimate	NOUN
abr-156	216	14	ca	can	AUX
abr-156	216	15	n’t	not	PART
abr-156	216	16	be	be	AUX
abr-156	216	17	made	make	VERB
abr-156	216	18	.	.	PUNCT
abr-156	217	1	requires	require	VERB
abr-156	217	2	the	the	DET
abr-156	217	3	cost	cost	NOUN
abr-156	217	4	recovery	recovery	NOUN
abr-156	217	5	method	method	NOUN
abr-156	217	6	when	when	SCONJ
abr-156	217	7	reliable	reliable	ADJ
abr-156	217	8	estimates	estimate	NOUN
abr-156	217	9	ca	can	AUX
abr-156	217	10	n’t	not	PART
abr-156	217	11	be	be	AUX
abr-156	217	12	made	make	VERB
abr-156	217	13	.	.	PUNCT
abr-156	218	1	interim	interim	ADJ
abr-156	218	2	reporting	reporting	NOUN
abr-156	218	3	views	view	NOUN
abr-156	218	4	interim	interim	ADJ
abr-156	218	5	periods	period	NOUN
abr-156	218	6	as	as	ADP
abr-156	218	7	integral	integral	ADJ
abr-156	218	8	parts	part	NOUN
abr-156	218	9	of	of	ADP
abr-156	218	10	the	the	DET
abr-156	218	11	annual	annual	ADJ
abr-156	218	12	period	period	NOUN
abr-156	218	13	.	.	PUNCT
abr-156	219	1	views	view	VERB
abr-156	219	2	interim	interim	ADJ
abr-156	219	3	periods	period	NOUN
abr-156	219	4	as	as	ADP
abr-156	219	5	discrete	discrete	ADJ
abr-156	219	6	periods	period	NOUN
abr-156	219	7	.	.	PUNCT
abr-156	220	1	cash	cash	NOUN
abr-156	220	2	and	and	CCONJ
abr-156	220	3	cash	cash	NOUN
abr-156	220	4	equivalents	equivalent	NOUN
abr-156	220	5	overdrafts	overdraft	NOUN
abr-156	220	6	are	be	AUX
abr-156	220	7	treated	treat	VERB
abr-156	220	8	as	as	ADP
abr-156	220	9	liabilities	liability	NOUN
abr-156	220	10	.	.	PUNCT
abr-156	221	1	overdrafts	overdraft	NOUN
abr-156	221	2	can	can	AUX
abr-156	221	3	be	be	AUX
abr-156	221	4	offset	offset	VERB
abr-156	221	5	against	against	ADP
abr-156	221	6	other	other	ADJ
abr-156	221	7	cash	cash	NOUN
abr-156	221	8	accounts	account	NOUN
abr-156	221	9	.	.	PUNCT
abr-156	222	1	transfer	transfer	NOUN
abr-156	222	2	of	of	ADP
abr-156	222	3	receivables	receivables	NOUN
abr-156	222	4	the	the	DET
abr-156	222	5	decision	decision	NOUN
abr-156	222	6	is	be	AUX
abr-156	222	7	made	make	VERB
abr-156	222	8	whether	whether	SCONJ
abr-156	222	9	it	it	PRON
abr-156	222	10	is	be	AUX
abr-156	222	11	a	a	DET
abr-156	222	12	secured	secure	VERB
abr-156	222	13	borrowing	borrowing	NOUN
abr-156	222	14	or	or	CCONJ
abr-156	222	15	a	a	DET
abr-156	222	16	sale	sale	NOUN
abr-156	222	17	depending	depend	VERB
abr-156	222	18	on	on	ADP
abr-156	222	19	whether	whether	SCONJ
abr-156	222	20	control	control	NOUN
abr-156	222	21	of	of	ADP
abr-156	222	22	assets	asset	NOUN
abr-156	222	23	has	have	AUX
abr-156	222	24	transferred	transfer	VERB
abr-156	222	25	to	to	ADP
abr-156	222	26	the	the	DET
abr-156	222	27	transferee	transferee	NOUN
abr-156	222	28	.	.	PUNCT
abr-156	223	1	the	the	DET
abr-156	223	2	decision	decision	NOUN
abr-156	223	3	is	be	AUX
abr-156	223	4	made	make	VERB
abr-156	223	5	whether	whether	SCONJ
abr-156	223	6	it	it	PRON
abr-156	223	7	is	be	AUX
abr-156	223	8	a	a	DET
abr-156	223	9	secured	secure	VERB
abr-156	223	10	borrowing	borrowing	NOUN
abr-156	223	11	or	or	CCONJ
abr-156	223	12	a	a	DET
abr-156	223	13	sale	sale	NOUN
abr-156	223	14	based	base	VERB
abr-156	223	15	on	on	ADP
abr-156	223	16	if	if	SCONJ
abr-156	223	17	the	the	DET
abr-156	223	18	company	company	NOUN
abr-156	223	19	receives	receive	VERB
abr-156	223	20	the	the	DET
abr-156	223	21	receivable	receivable	NOUN
abr-156	223	22	’s	’s	PART
abr-156	223	23	cash	cash	NOUN
abr-156	223	24	flows	flow	NOUN
abr-156	223	25	,	,	PUNCT
abr-156	223	26	substantially	substantially	ADV
abr-156	223	27	all	all	DET
abr-156	223	28	the	the	DET
abr-156	223	29	risks	risk	NOUN
abr-156	223	30	and	and	CCONJ
abr-156	223	31	rewards	reward	NOUN
abr-156	223	32	of	of	ADP
abr-156	223	33	ownership	ownership	NOUN
abr-156	223	34	,	,	PUNCT
abr-156	223	35	and	and	CCONJ
abr-156	223	36	whether	whether	SCONJ
abr-156	223	37	control	control	NOUN
abr-156	223	38	has	have	AUX
abr-156	223	39	been	be	AUX
abr-156	223	40	transferred	transfer	VERB
abr-156	223	41	.	.	PUNCT
abr-156	224	1	inventory	inventory	NOUN
abr-156	224	2	cost	cost	NOUN
abr-156	224	3	flow	flow	NOUN
abr-156	224	4	assumptions	assumption	NOUN
abr-156	224	5	allows	allow	VERB
abr-156	224	6	lifo	lifo	NOUN
abr-156	224	7	prohibits	prohibit	NOUN
abr-156	224	8	lifo	lifo	NOUN
abr-156	224	9	inventory	inventory	NOUN
abr-156	224	10	valuation	valuation	NOUN
abr-156	224	11	for	for	ADP
abr-156	224	12	calculating	calculate	VERB
abr-156	224	13	lower	low	ADJ
abr-156	224	14	of	of	ADP
abr-156	224	15	cost	cost	NOUN
abr-156	224	16	or	or	CCONJ
abr-156	224	17	market	market	NOUN
abr-156	224	18	,	,	PUNCT
abr-156	224	19	market	market	NOUN
abr-156	224	20	is	be	AUX
abr-156	224	21	replacement	replacement	NOUN
abr-156	224	22	cost	cost	NOUN
abr-156	224	23	with	with	ADP
abr-156	224	24	a	a	DET
abr-156	224	25	ceiling	ceiling	NOUN
abr-156	224	26	of	of	ADP
abr-156	224	27	net	net	ADJ
abr-156	224	28	realizable	realizable	ADJ
abr-156	224	29	value	value	NOUN
abr-156	224	30	and	and	CCONJ
abr-156	224	31	a	a	DET
abr-156	224	32	floor	floor	NOUN
abr-156	224	33	of	of	ADP
abr-156	224	34	net	net	ADJ
abr-156	224	35	realizable	realizable	ADJ
abr-156	224	36	value	value	NOUN
abr-156	224	37	minus	minus	CCONJ
abr-156	224	38	normal	normal	ADJ
abr-156	224	39	profit	profit	NOUN
abr-156	224	40	margin	margin	NOUN
abr-156	224	41	.	.	PUNCT
abr-156	225	1	for	for	ADP
abr-156	225	2	calculating	calculate	VERB
abr-156	225	3	lower	low	ADJ
abr-156	225	4	of	of	ADP
abr-156	225	5	cost	cost	NOUN
abr-156	225	6	or	or	CCONJ
abr-156	225	7	market	market	NOUN
abr-156	225	8	,	,	PUNCT
abr-156	225	9	market	market	NOUN
abr-156	225	10	is	be	AUX
abr-156	225	11	always	always	ADV
abr-156	225	12	net	net	ADJ
abr-156	225	13	realizable	realizable	ADJ
abr-156	225	14	value	value	NOUN
abr-156	225	15	.	.	PUNCT
abr-156	226	1	research	research	NOUN
abr-156	226	2	and	and	CCONJ
abr-156	226	3	development	development	NOUN
abr-156	226	4	expenditures	expenditure	NOUN
abr-156	226	5	expensed	expense	VERB
abr-156	226	6	in	in	ADP
abr-156	226	7	the	the	DET
abr-156	226	8	period	period	NOUN
abr-156	226	9	incurred	incur	VERB
abr-156	226	10	.	.	PUNCT
abr-156	227	1	research	research	NOUN
abr-156	227	2	expenditures	expenditure	NOUN
abr-156	227	3	are	be	AUX
abr-156	227	4	expensed	expense	VERB
abr-156	227	5	in	in	ADP
abr-156	227	6	the	the	DET
abr-156	227	7	period	period	NOUN
abr-156	227	8	incurred	incur	VERB
abr-156	227	9	.	.	PUNCT
abr-156	228	1	development	development	NOUN
abr-156	228	2	expenditures	expenditure	NOUN
abr-156	228	3	are	be	AUX
abr-156	228	4	capitalized	capitalize	VERB
abr-156	228	5	as	as	ADP
abr-156	228	6	an	an	DET
abr-156	228	7	intangible	intangible	ADJ
abr-156	228	8	asset	asset	NOUN
abr-156	228	9	.	.	PUNCT
abr-156	229	1	depreciation	depreciation	NOUN
abr-156	229	2	allows	allow	VERB
abr-156	229	3	depreciation	depreciation	NOUN
abr-156	229	4	of	of	ADP
abr-156	229	5	components	component	NOUN
abr-156	229	6	,	,	PUNCT
abr-156	229	7	but	but	CCONJ
abr-156	229	8	most	most	ADJ
abr-156	229	9	companies	company	NOUN
abr-156	229	10	do	do	AUX
abr-156	229	11	not	not	PART
abr-156	229	12	do	do	VERB
abr-156	229	13	so	so	ADV
abr-156	229	14	.	.	PUNCT
abr-156	230	1	requires	require	VERB
abr-156	230	2	that	that	SCONJ
abr-156	230	3	each	each	DET
abr-156	230	4	component	component	NOUN
abr-156	230	5	of	of	ADP
abr-156	230	6	an	an	DET
abr-156	230	7	item	item	NOUN
abr-156	230	8	be	be	AUX
abr-156	230	9	depreciated	depreciate	VERB
abr-156	230	10	separately	separately	ADV
abr-156	230	11	if	if	SCONJ
abr-156	230	12	its	its	PRON
abr-156	230	13	cost	cost	NOUN
abr-156	230	14	is	be	AUX
abr-156	230	15	significant	significant	ADJ
abr-156	230	16	in	in	ADP
abr-156	230	17	relation	relation	NOUN
abr-156	230	18	to	to	ADP
abr-156	230	19	the	the	DET
abr-156	230	20	total	total	ADJ
abr-156	230	21	item	item	NOUN
abr-156	230	22	cost	cost	NOUN
abr-156	230	23	.	.	PUNCT
abr-156	231	1	valuation	valuation	NOUN
abr-156	231	2	of	of	ADP
abr-156	231	3	property	property	NOUN
abr-156	231	4	,	,	PUNCT
abr-156	231	5	plant	plant	NOUN
abr-156	231	6	,	,	PUNCT
abr-156	231	7	and	and	CCONJ
abr-156	231	8	equipment	equipment	NOUN
abr-156	231	9	and	and	CCONJ
abr-156	231	10	intangible	intangible	ADJ
abr-156	231	11	assets	asset	NOUN
abr-156	231	12	property	property	NOUN
abr-156	231	13	,	,	PUNCT
abr-156	231	14	plant	plant	NOUN
abr-156	231	15	,	,	PUNCT
abr-156	231	16	and	and	CCONJ
abr-156	231	17	equipment	equipment	NOUN
abr-156	231	18	are	be	AUX
abr-156	231	19	reported	report	VERB
abr-156	231	20	at	at	ADP
abr-156	231	21	cost	cost	NOUN
abr-156	231	22	less	less	ADV
abr-156	231	23	accumulated	accumulate	VERB
abr-156	231	24	depreciation	depreciation	NOUN
abr-156	231	25	.	.	PUNCT
abr-156	232	1	property	property	NOUN
abr-156	232	2	,	,	PUNCT
abr-156	232	3	plant	plant	NOUN
abr-156	232	4	,	,	PUNCT
abr-156	232	5	and	and	CCONJ
abr-156	232	6	equipment	equipment	NOUN
abr-156	232	7	can	can	AUX
abr-156	232	8	be	be	AUX
abr-156	232	9	reported	report	VERB
abr-156	232	10	at	at	ADP
abr-156	232	11	cost	cost	NOUN
abr-156	232	12	less	less	ADV
abr-156	232	13	accumulated	accumulate	VERB
abr-156	232	14	depreciation	depreciation	NOUN
abr-156	232	15	or	or	CCONJ
abr-156	232	16	at	at	ADP
abr-156	232	17	its	its	PRON
abr-156	232	18	fair	fair	ADJ
abr-156	232	19	value	value	NOUN
abr-156	232	20	.	.	PUNCT
abr-156	233	1	biological	biological	ADJ
abr-156	233	2	assets	asset	NOUN
abr-156	233	3	valued	value	VERB
abr-156	233	4	at	at	ADP
abr-156	233	5	cost	cost	NOUN
abr-156	233	6	less	less	ADV
abr-156	233	7	accumulated	accumulate	VERB
abr-156	233	8	depreciation	depreciation	NOUN
abr-156	233	9	valued	value	VERB
abr-156	233	10	at	at	ADP
abr-156	233	11	fair	fair	ADJ
abr-156	233	12	value	value	NOUN
abr-156	233	13	minus	minus	CCONJ
abr-156	233	14	estimated	estimate	VERB
abr-156	233	15	costs	cost	NOUN
abr-156	233	16	to	to	PART
abr-156	233	17	sell	sell	VERB
abr-156	233	18	impairment	impairment	ADJ
abr-156	233	19	reversals	reversal	NOUN
abr-156	233	20	of	of	ADP
abr-156	233	21	impairment	impairment	ADJ
abr-156	233	22	loss	loss	NOUN
abr-156	233	23	are	be	AUX
abr-156	233	24	prohibited	prohibit	VERB
abr-156	233	25	.	.	PUNCT
abr-156	234	1	ifrs	ifrs	PROPN
abr-156	234	2	requires	require	VERB
abr-156	234	3	the	the	DET
abr-156	234	4	reversal	reversal	NOUN
abr-156	234	5	of	of	ADP
abr-156	234	6	an	an	DET
abr-156	234	7	impairment	impairment	ADJ
abr-156	234	8	loss	loss	NOUN
abr-156	234	9	if	if	SCONJ
abr-156	234	10	the	the	DET
abr-156	234	11	cause	cause	NOUN
abr-156	234	12	of	of	ADP
abr-156	234	13	the	the	DET
abr-156	234	14	loss	loss	NOUN
abr-156	234	15	is	be	AUX
abr-156	234	16	resolved	resolve	VERB
abr-156	234	17	.	.	PUNCT
abr-156	235	1	costs	cost	NOUN
abr-156	235	2	of	of	ADP
abr-156	235	3	defending	defend	VERB
abr-156	235	4	intangible	intangible	ADJ
abr-156	235	5	rights	right	NOUN
abr-156	235	6	capitalized	capitalize	VERB
abr-156	235	7	and	and	CCONJ
abr-156	235	8	amortized	amortize	VERB
abr-156	235	9	over	over	ADP
abr-156	235	10	the	the	DET
abr-156	235	11	expensed	expense	VERB
abr-156	235	12	as	as	ADP
abr-156	235	13	incurred	incur	VERB
abr-156	235	14	.	.	PUNCT
abr-156	236	1	schmidt	schmidt	PROPN
abr-156	236	2	&	&	CCONJ
abr-156	236	3	schoeppey	schoeppey	PROPN
abr-156	236	4	37	37	NUM
abr-156	236	5	concept	concept	NOUN
abr-156	236	6	us	us	PROPN
abr-156	236	7	gaap	gaap	PROPN
abr-156	236	8	ifrs	ifrs	PROPN
abr-156	236	9	remaining	remain	VERB
abr-156	236	10	useful	useful	ADJ
abr-156	236	11	life	life	NOUN
abr-156	236	12	of	of	ADP
abr-156	236	13	the	the	DET
abr-156	236	14	intangible	intangible	NOUN
abr-156	236	15	.	.	PUNCT
abr-156	237	1	investments	investment	NOUN
abr-156	237	2	accounted	account	VERB
abr-156	237	3	for	for	ADP
abr-156	237	4	using	use	VERB
abr-156	237	5	the	the	DET
abr-156	237	6	equity	equity	NOUN
abr-156	237	7	method	method	NOUN
abr-156	237	8	fair	fair	ADJ
abr-156	237	9	value	value	NOUN
abr-156	237	10	option	option	NOUN
abr-156	237	11	permitted	permit	VERB
abr-156	237	12	.	.	PUNCT
abr-156	238	1	does	do	AUX
abr-156	238	2	not	not	PART
abr-156	238	3	provide	provide	VERB
abr-156	238	4	fair	fair	ADJ
abr-156	238	5	value	value	NOUN
abr-156	238	6	option	option	NOUN
abr-156	238	7	for	for	ADP
abr-156	238	8	most	most	ADJ
abr-156	238	9	investments	investment	NOUN
abr-156	238	10	accounted	account	VERB
abr-156	238	11	for	for	ADP
abr-156	238	12	using	use	VERB
abr-156	238	13	the	the	DET
abr-156	238	14	equity	equity	NOUN
abr-156	238	15	method	method	NOUN
abr-156	238	16	.	.	PUNCT
abr-156	239	1	recoveries	recovery	NOUN
abr-156	239	2	of	of	ADP
abr-156	239	3	other	other	ADJ
abr-156	239	4	-	-	PUNCT
abr-156	239	5	than	than	ADP
abr-156	239	6	-	-	PUNCT
abr-156	239	7	temporary	temporary	ADJ
abr-156	239	8	impairments	impairment	NOUN
abr-156	239	9	does	do	AUX
abr-156	239	10	not	not	PART
abr-156	239	11	allow	allow	VERB
abr-156	239	12	recovery	recovery	NOUN
abr-156	239	13	of	of	ADP
abr-156	239	14	any	any	DET
abr-156	239	15	otherthan	otherthan	ADJ
abr-156	239	16	-	-	PUNCT
abr-156	239	17	temporary	temporary	ADJ
abr-156	239	18	impairment	impairment	NOUN
abr-156	239	19	of	of	ADP
abr-156	239	20	equity	equity	NOUN
abr-156	239	21	or	or	CCONJ
abr-156	239	22	debt	debt	NOUN
abr-156	239	23	with	with	ADP
abr-156	239	24	the	the	DET
abr-156	239	25	exception	exception	NOUN
abr-156	239	26	of	of	ADP
abr-156	239	27	loans	loan	NOUN
abr-156	239	28	.	.	PUNCT
abr-156	240	1	recognized	recognize	VERB
abr-156	240	2	in	in	ADP
abr-156	240	3	earnings	earning	NOUN
abr-156	240	4	for	for	ADP
abr-156	240	5	debt	debt	NOUN
abr-156	240	6	investments	investment	NOUN
abr-156	240	7	,	,	PUNCT
abr-156	240	8	but	but	CCONJ
abr-156	240	9	not	not	PART
abr-156	240	10	for	for	ADP
abr-156	240	11	equity	equity	NOUN
abr-156	240	12	investments	investment	NOUN
abr-156	240	13	.	.	PUNCT
abr-156	241	1	liabilities	liability	NOUN
abr-156	241	2	to	to	PART
abr-156	241	3	be	be	AUX
abr-156	241	4	refinanced	refinance	VERB
abr-156	241	5	classified	classify	VERB
abr-156	241	6	as	as	ADP
abr-156	241	7	long	long	ADJ
abr-156	241	8	-	-	PUNCT
abr-156	241	9	term	term	NOUN
abr-156	241	10	if	if	SCONJ
abr-156	241	11	refinancing	refinancing	NOUN
abr-156	241	12	is	be	AUX
abr-156	241	13	completed	complete	VERB
abr-156	241	14	before	before	ADP
abr-156	241	15	the	the	DET
abr-156	241	16	date	date	NOUN
abr-156	241	17	of	of	ADP
abr-156	241	18	issuance	issuance	NOUN
abr-156	241	19	of	of	ADP
abr-156	241	20	the	the	DET
abr-156	241	21	financial	financial	ADJ
abr-156	241	22	statements	statement	NOUN
abr-156	241	23	.	.	PUNCT
abr-156	242	1	classified	classify	VERB
abr-156	242	2	as	as	ADP
abr-156	242	3	long	long	ADJ
abr-156	242	4	-	-	PUNCT
abr-156	242	5	term	term	NOUN
abr-156	242	6	if	if	SCONJ
abr-156	242	7	refinancing	refinancing	NOUN
abr-156	242	8	is	be	AUX
abr-156	242	9	completed	complete	VERB
abr-156	242	10	before	before	ADP
abr-156	242	11	the	the	DET
abr-156	242	12	balance	balance	NOUN
abr-156	242	13	sheet	sheet	NOUN
abr-156	242	14	date	date	NOUN
abr-156	242	15	.	.	PUNCT
abr-156	243	1	loss	loss	NOUN
abr-156	243	2	contingencies	contingency	NOUN
abr-156	243	3	if	if	SCONJ
abr-156	243	4	there	there	PRON
abr-156	243	5	is	be	VERB
abr-156	243	6	a	a	DET
abr-156	243	7	range	range	NOUN
abr-156	243	8	of	of	ADP
abr-156	243	9	equally	equally	ADV
abr-156	243	10	likely	likely	ADJ
abr-156	243	11	outcomes	outcome	NOUN
abr-156	243	12	,	,	PUNCT
abr-156	243	13	gaap	gaap	PROPN
abr-156	243	14	would	would	AUX
abr-156	243	15	use	use	VERB
abr-156	243	16	the	the	DET
abr-156	243	17	low	low	ADJ
abr-156	243	18	end	end	NOUN
abr-156	243	19	of	of	ADP
abr-156	243	20	the	the	DET
abr-156	243	21	range	range	NOUN
abr-156	243	22	.	.	PUNCT
abr-156	244	1	if	if	SCONJ
abr-156	244	2	there	there	PRON
abr-156	244	3	is	be	VERB
abr-156	244	4	a	a	DET
abr-156	244	5	range	range	NOUN
abr-156	244	6	of	of	ADP
abr-156	244	7	equally	equally	ADV
abr-156	244	8	likely	likely	ADJ
abr-156	244	9	outcomes	outcome	NOUN
abr-156	244	10	,	,	PUNCT
abr-156	244	11	ifrs	ifrs	PROPN
abr-156	244	12	would	would	AUX
abr-156	244	13	use	use	VERB
abr-156	244	14	the	the	DET
abr-156	244	15	midpoint	midpoint	NOUN
abr-156	244	16	of	of	ADP
abr-156	244	17	the	the	DET
abr-156	244	18	range	range	NOUN
abr-156	244	19	.	.	PUNCT
abr-156	245	1	gain	gain	VERB
abr-156	245	2	contingencies	contingency	NOUN
abr-156	245	3	never	never	ADV
abr-156	245	4	accrued	accrue	VERB
abr-156	245	5	.	.	PUNCT
abr-156	246	1	accrued	accrue	VERB
abr-156	246	2	if	if	SCONJ
abr-156	246	3	future	future	ADJ
abr-156	246	4	realization	realization	NOUN
abr-156	246	5	is	be	AUX
abr-156	246	6	virtually	virtually	ADV
abr-156	246	7	certain	certain	ADJ
abr-156	246	8	.	.	PUNCT
abr-156	247	1	debt	debt	NOUN
abr-156	247	2	issue	issue	NOUN
abr-156	247	3	costs	cost	NOUN
abr-156	247	4	recorded	record	VERB
abr-156	247	5	as	as	ADP
abr-156	247	6	an	an	DET
abr-156	247	7	asset	asset	NOUN
abr-156	247	8	.	.	PUNCT
abr-156	247	9	reduce	reduce	VERB
abr-156	247	10	the	the	DET
abr-156	247	11	recorded	record	VERB
abr-156	247	12	amount	amount	NOUN
abr-156	247	13	of	of	ADP
abr-156	247	14	the	the	DET
abr-156	247	15	debt	debt	NOUN
abr-156	247	16	.	.	PUNCT
abr-156	248	1	convertible	convertible	ADJ
abr-156	248	2	bonds	bond	NOUN
abr-156	248	3	recorded	record	VERB
abr-156	248	4	as	as	ADP
abr-156	248	5	debt	debt	NOUN
abr-156	248	6	(	(	PUNCT
abr-156	248	7	liability	liability	NOUN
abr-156	248	8	)	)	PUNCT
abr-156	248	9	.	.	PUNCT
abr-156	249	1	divided	divide	VERB
abr-156	249	2	into	into	ADP
abr-156	249	3	liability	liability	NOUN
abr-156	249	4	and	and	CCONJ
abr-156	249	5	equity	equity	NOUN
abr-156	249	6	elements	element	NOUN
abr-156	249	7	.	.	PUNCT
abr-156	250	1	leases	lease	VERB
abr-156	250	2	four	four	NUM
abr-156	250	3	classification	classification	NOUN
abr-156	250	4	criteria	criterion	NOUN
abr-156	250	5	to	to	PART
abr-156	250	6	determine	determine	VERB
abr-156	250	7	if	if	SCONJ
abr-156	250	8	a	a	DET
abr-156	250	9	lease	lease	NOUN
abr-156	250	10	is	be	AUX
abr-156	250	11	a	a	DET
abr-156	250	12	capital	capital	NOUN
abr-156	250	13	lease	lease	NOUN
abr-156	250	14	.	.	PUNCT
abr-156	251	1	a	a	DET
abr-156	251	2	lease	lease	NOUN
abr-156	251	3	is	be	AUX
abr-156	251	4	a	a	DET
abr-156	251	5	capital	capital	NOUN
abr-156	251	6	lease	lease	NOUN
abr-156	251	7	if	if	SCONJ
abr-156	251	8	substantially	substantially	ADV
abr-156	251	9	all	all	DET
abr-156	251	10	risks	risk	NOUN
abr-156	251	11	and	and	CCONJ
abr-156	251	12	rewards	reward	NOUN
abr-156	251	13	of	of	ADP
abr-156	251	14	ownership	ownership	NOUN
abr-156	251	15	are	be	AUX
abr-156	251	16	transferred	transfer	VERB
abr-156	251	17	.	.	PUNCT
abr-156	252	1	error	error	NOUN
abr-156	252	2	corrections	correction	NOUN
abr-156	252	3	an	an	DET
abr-156	252	4	error	error	NOUN
abr-156	252	5	in	in	ADP
abr-156	252	6	a	a	DET
abr-156	252	7	prior	prior	ADJ
abr-156	252	8	financial	financial	ADJ
abr-156	252	9	statement	statement	NOUN
abr-156	252	10	must	must	AUX
abr-156	252	11	be	be	AUX
abr-156	252	12	reported	report	VERB
abr-156	252	13	for	for	ADP
abr-156	252	14	retrospectively	retrospectively	ADV
abr-156	252	15	.	.	PUNCT
abr-156	253	1	when	when	SCONJ
abr-156	253	2	correcting	correct	VERB
abr-156	253	3	errors	error	NOUN
abr-156	253	4	in	in	ADP
abr-156	253	5	prior	prior	ADJ
abr-156	253	6	financial	financial	ADJ
abr-156	253	7	statements	statement	NOUN
abr-156	253	8	,	,	PUNCT
abr-156	253	9	the	the	DET
abr-156	253	10	effect	effect	NOUN
abr-156	253	11	of	of	ADP
abr-156	253	12	the	the	DET
abr-156	253	13	error	error	NOUN
abr-156	253	14	can	can	AUX
abr-156	253	15	be	be	AUX
abr-156	253	16	reported	report	VERB
abr-156	253	17	in	in	ADP
abr-156	253	18	the	the	DET
abr-156	253	19	current	current	ADJ
abr-156	253	20	period	period	NOUN
abr-156	253	21	if	if	SCONJ
abr-156	253	22	it	it	PRON
abr-156	253	23	’s	’s	AUX
abr-156	253	24	not	not	PART
abr-156	253	25	considered	consider	VERB
abr-156	253	26	practical	practical	ADJ
abr-156	253	27	to	to	PART
abr-156	253	28	report	report	VERB
abr-156	253	29	it	it	PRON
abr-156	253	30	retrospectively	retrospectively	ADV
abr-156	253	31	.	.	PUNCT
abr-156	254	1	conclusion	conclusion	NOUN
abr-156	254	2	if	if	SCONJ
abr-156	254	3	full	full	ADJ
abr-156	254	4	adoption	adoption	NOUN
abr-156	254	5	of	of	ADP
abr-156	254	6	ifrs	ifrs	PROPN
abr-156	254	7	were	be	AUX
abr-156	254	8	to	to	PART
abr-156	254	9	occur	occur	VERB
abr-156	254	10	,	,	PUNCT
abr-156	254	11	the	the	DET
abr-156	254	12	twenty	twenty	NUM
abr-156	254	13	-	-	PUNCT
abr-156	254	14	two	two	NUM
abr-156	254	15	differences	difference	NOUN
abr-156	254	16	listed	list	VERB
abr-156	254	17	in	in	ADP
abr-156	254	18	the	the	DET
abr-156	254	19	chart	chart	NOUN
abr-156	254	20	are	be	AUX
abr-156	254	21	only	only	ADV
abr-156	254	22	a	a	DET
abr-156	254	23	small	small	ADJ
abr-156	254	24	sample	sample	NOUN
abr-156	254	25	of	of	ADP
abr-156	254	26	the	the	DET
abr-156	254	27	many	many	ADJ
abr-156	254	28	changes	change	NOUN
abr-156	254	29	awaiting	await	VERB
abr-156	254	30	us	we	PRON
abr-156	254	31	companies	company	NOUN
abr-156	254	32	.	.	PUNCT
abr-156	255	1	appendix	appendix	PROPN
abr-156	255	2	b	b	PROPN
abr-156	255	3	contains	contain	VERB
abr-156	255	4	all	all	DET
abr-156	255	5	eighty	eighty	NUM
abr-156	255	6	-	-	PUNCT
abr-156	255	7	nine	nine	NUM
abr-156	255	8	of	of	ADP
abr-156	255	9	the	the	DET
abr-156	255	10	differences	difference	NOUN
abr-156	255	11	in	in	ADP
abr-156	255	12	the	the	DET
abr-156	255	13	intermediate	intermediate	ADJ
abr-156	255	14	accounting	accounting	NOUN
abr-156	255	15	powerpoints	powerpoint	NOUN
abr-156	255	16	accompanying	accompany	VERB
abr-156	255	17	the	the	DET
abr-156	255	18	textbook	textbook	NOUN
abr-156	255	19	by	by	ADP
abr-156	255	20	spiceland	spiceland	PROPN
abr-156	255	21	,	,	PUNCT
abr-156	255	22	sepe	sepe	PROPN
abr-156	255	23	,	,	PUNCT
abr-156	255	24	&	&	CCONJ
abr-156	255	25	nelson	nelson	PROPN
abr-156	255	26	.	.	PUNCT
abr-156	256	1	the	the	DET
abr-156	256	2	list	list	NOUN
abr-156	256	3	of	of	ADP
abr-156	256	4	the	the	DET
abr-156	256	5	differences	difference	NOUN
abr-156	256	6	between	between	ADP
abr-156	256	7	gaap	gaap	PROPN
abr-156	256	8	and	and	CCONJ
abr-156	256	9	ifrs	ifrs	NOUN
abr-156	256	10	for	for	ADP
abr-156	256	11	many	many	ADJ
abr-156	256	12	of	of	ADP
abr-156	256	13	concepts	concept	NOUN
abr-156	256	14	are	be	AUX
abr-156	256	15	in	in	ADP
abr-156	256	16	most	most	ADJ
abr-156	256	17	of	of	ADP
abr-156	256	18	the	the	DET
abr-156	256	19	textbooks	textbook	NOUN
abr-156	256	20	.	.	PUNCT
abr-156	257	1	this	this	DET
abr-156	257	2	list	list	NOUN
abr-156	257	3	does	do	AUX
abr-156	257	4	not	not	PART
abr-156	257	5	include	include	VERB
abr-156	257	6	every	every	DET
abr-156	257	7	financial	financial	ADJ
abr-156	257	8	accounting	accounting	NOUN
abr-156	257	9	difference	difference	NOUN
abr-156	257	10	between	between	ADP
abr-156	257	11	gaap	gaap	PROPN
abr-156	257	12	and	and	CCONJ
abr-156	257	13	ifrs	ifrs	PROPN
abr-156	257	14	.	.	PUNCT
abr-156	258	1	there	there	PRON
abr-156	258	2	are	be	VERB
abr-156	258	3	likely	likely	ADJ
abr-156	258	4	also	also	ADV
abr-156	258	5	differences	difference	NOUN
abr-156	258	6	on	on	ADP
abr-156	258	7	industry	industry	NOUN
abr-156	258	8	-	-	PUNCT
abr-156	258	9	specific	specific	ADJ
abr-156	258	10	guidelines	guideline	NOUN
abr-156	258	11	and	and	CCONJ
abr-156	258	12	on	on	ADP
abr-156	258	13	consolidation	consolidation	NOUN
abr-156	258	14	practices	practice	NOUN
abr-156	258	15	.	.	PUNCT
abr-156	259	1	all	all	PRON
abr-156	259	2	of	of	ADP
abr-156	259	3	these	these	DET
abr-156	259	4	changes	change	NOUN
abr-156	259	5	have	have	VERB
abr-156	259	6	costs	cost	NOUN
abr-156	259	7	associated	associate	VERB
abr-156	259	8	with	with	ADP
abr-156	259	9	them	they	PRON
abr-156	259	10	.	.	PUNCT
abr-156	260	1	deloitte	deloitte	PROPN
abr-156	260	2	,	,	PUNCT
abr-156	260	3	for	for	ADP
abr-156	260	4	instance	instance	NOUN
abr-156	260	5	,	,	PUNCT
abr-156	260	6	gives	give	VERB
abr-156	260	7	four	four	NUM
abr-156	260	8	categories	category	NOUN
abr-156	260	9	of	of	ADP
abr-156	260	10	costs	cost	NOUN
abr-156	260	11	when	when	SCONJ
abr-156	260	12	converting	convert	VERB
abr-156	260	13	to	to	ADP
abr-156	260	14	ifrs	ifrs	PROPN
abr-156	260	15	.	.	PUNCT
abr-156	261	1	these	these	DET
abr-156	261	2	costs	cost	NOUN
abr-156	261	3	are	be	AUX
abr-156	261	4	internal	internal	ADJ
abr-156	261	5	human	human	ADJ
abr-156	261	6	resource	resource	NOUN
abr-156	261	7	costs	cost	NOUN
abr-156	261	8	,	,	PUNCT
abr-156	261	9	external	external	ADJ
abr-156	261	10	resources	resource	NOUN
abr-156	261	11	(	(	PUNCT
abr-156	261	12	for	for	ADP
abr-156	261	13	instance	instance	NOUN
abr-156	261	14	accountants	accountant	NOUN
abr-156	261	15	and	and	CCONJ
abr-156	261	16	lawyers	lawyer	NOUN
abr-156	261	17	hired	hire	VERB
abr-156	261	18	to	to	PART
abr-156	261	19	help	help	VERB
abr-156	261	20	with	with	ADP
abr-156	261	21	the	the	DET
abr-156	261	22	transition	transition	NOUN
abr-156	261	23	)	)	PUNCT
abr-156	261	24	,	,	PUNCT
abr-156	261	25	information	information	NOUN
abr-156	261	26	technology	technology	NOUN
abr-156	261	27	resources	resource	NOUN
abr-156	261	28	,	,	PUNCT
abr-156	261	29	and	and	CCONJ
abr-156	261	30	potential	potential	ADJ
abr-156	261	31	costs	cost	NOUN
abr-156	261	32	such	such	ADJ
abr-156	261	33	as	as	ADP
abr-156	261	34	the	the	DET
abr-156	261	35	cost	cost	NOUN
abr-156	261	36	of	of	ADP
abr-156	261	37	erroneous	erroneous	ADJ
abr-156	261	38	conversion	conversion	NOUN
abr-156	261	39	(	(	PUNCT
abr-156	261	40	2009	2009	NUM
abr-156	261	41	)	)	PUNCT
abr-156	261	42	.	.	PUNCT
abr-156	262	1	even	even	ADV
abr-156	262	2	though	though	SCONJ
abr-156	262	3	the	the	DET
abr-156	262	4	changes	change	NOUN
abr-156	262	5	in	in	ADP
abr-156	262	6	each	each	PRON
abr-156	262	7	of	of	ADP
abr-156	262	8	the	the	DET
abr-156	262	9	categories	category	NOUN
abr-156	262	10	are	be	AUX
abr-156	262	11	small	small	ADJ
abr-156	262	12	,	,	PUNCT
abr-156	262	13	us	us	PROPN
abr-156	262	14	companies	company	NOUN
abr-156	262	15	will	will	AUX
abr-156	262	16	be	be	AUX
abr-156	262	17	summarily	summarily	ADV
abr-156	262	18	forced	force	VERB
abr-156	262	19	to	to	PART
abr-156	262	20	make	make	VERB
abr-156	262	21	all	all	PRON
abr-156	262	22	of	of	ADP
abr-156	262	23	these	these	DET
abr-156	262	24	changes	change	NOUN
abr-156	262	25	and	and	CCONJ
abr-156	262	26	more	more	ADJ
abr-156	262	27	.	.	PUNCT
abr-156	263	1	it	it	PRON
abr-156	263	2	’s	’	VERB
abr-156	263	3	both	both	DET
abr-156	263	4	time	time	NOUN
abr-156	263	5	-	-	PUNCT
abr-156	263	6	consuming	consume	VERB
abr-156	263	7	and	and	CCONJ
abr-156	263	8	expensive	expensive	ADJ
abr-156	263	9	.	.	PUNCT
abr-156	264	1	in	in	ADP
abr-156	264	2	addition	addition	NOUN
abr-156	264	3	,	,	PUNCT
abr-156	264	4	it	it	PRON
abr-156	264	5	could	could	AUX
abr-156	264	6	lead	lead	VERB
abr-156	264	7	to	to	ADP
abr-156	264	8	increased	increase	VERB
abr-156	264	9	litigation	litigation	NOUN
abr-156	264	10	cost	cost	NOUN
abr-156	264	11	.	.	PUNCT
abr-156	265	1	the	the	DET
abr-156	265	2	people	people	NOUN
abr-156	265	3	who	who	PRON
abr-156	265	4	prepare	prepare	VERB
abr-156	265	5	the	the	DET
abr-156	265	6	financial	financial	ADJ
abr-156	265	7	statements	statement	NOUN
abr-156	265	8	could	could	AUX
abr-156	265	9	make	make	VERB
abr-156	265	10	mistakes	mistake	NOUN
abr-156	265	11	in	in	ADP
abr-156	265	12	their	their	PRON
abr-156	265	13	application	application	NOUN
abr-156	265	14	of	of	ADP
abr-156	265	15	the	the	DET
abr-156	265	16	unfamiliar	unfamiliar	ADJ
abr-156	265	17	rules	rule	NOUN
abr-156	265	18	.	.	PUNCT
abr-156	266	1	the	the	DET
abr-156	266	2	users	user	NOUN
abr-156	266	3	of	of	ADP
abr-156	266	4	those	those	DET
abr-156	266	5	financial	financial	ADJ
abr-156	266	6	statements	statement	NOUN
abr-156	266	7	could	could	AUX
abr-156	266	8	then	then	ADV
abr-156	266	9	sue	sue	VERB
abr-156	266	10	based	base	VERB
abr-156	266	11	on	on	ADP
abr-156	266	12	the	the	DET
abr-156	266	13	harm	harm	NOUN
abr-156	266	14	caused	cause	VERB
abr-156	266	15	by	by	ADP
abr-156	266	16	the	the	DET
abr-156	266	17	improperly	improperly	ADV
abr-156	266	18	prepared	prepare	VERB
abr-156	266	19	financial	financial	ADJ
abr-156	266	20	statements	statement	NOUN
abr-156	266	21	(	(	PUNCT
abr-156	266	22	epstein	epstein	PROPN
abr-156	266	23	&	&	CCONJ
abr-156	266	24	cheng	cheng	PROPN
abr-156	266	25	,	,	PUNCT
abr-156	266	26	2009	2009	NUM
abr-156	266	27	)	)	PUNCT
abr-156	266	28	.	.	PUNCT
abr-156	267	1	the	the	DET
abr-156	267	2	ceo	ceo	PROPN
abr-156	267	3	and	and	CCONJ
abr-156	267	4	cfo	cfo	NOUN
abr-156	267	5	could	could	AUX
abr-156	267	6	be	be	AUX
abr-156	267	7	held	hold	VERB
abr-156	267	8	personally	personally	ADV
abr-156	267	9	accountable	accountable	ADJ
abr-156	267	10	for	for	ADP
abr-156	267	11	those	those	DET
abr-156	267	12	mistakes	mistake	NOUN
abr-156	267	13	under	under	ADP
abr-156	267	14	sarbanes	sarbanes	PROPN
abr-156	267	15	oxley	oxley	PROPN
abr-156	267	16	(	(	PUNCT
abr-156	267	17	marden	marden	PROPN
abr-156	267	18	,	,	PUNCT
abr-156	267	19	edwards	edwards	PROPN
abr-156	267	20	,	,	PUNCT
abr-156	267	21	&	&	CCONJ
abr-156	267	22	stout	stout	PROPN
abr-156	267	23	,	,	PUNCT
abr-156	267	24	n.d	n.d	PROPN
abr-156	267	25	.	.	PROPN
abr-156	267	26	)	)	PUNCT
abr-156	267	27	.	.	PUNCT
abr-156	268	1	all	all	PRON
abr-156	268	2	of	of	ADP
abr-156	268	3	these	these	DET
abr-156	268	4	costs	cost	NOUN
abr-156	268	5	discourage	discourage	VERB
abr-156	268	6	us	we	PRON
abr-156	268	7	investors	investor	NOUN
abr-156	268	8	and	and	CCONJ
abr-156	268	9	corporations	corporation	NOUN
abr-156	268	10	to	to	PART
abr-156	268	11	push	push	VERB
abr-156	268	12	for	for	ADP
abr-156	268	13	a	a	DET
abr-156	268	14	transition	transition	NOUN
abr-156	268	15	to	to	ADP
abr-156	268	16	ifrs	ifrs	PROPN
abr-156	268	17	.	.	PUNCT
abr-156	269	1	should	should	AUX
abr-156	269	2	the	the	DET
abr-156	269	3	us	us	PROPN
abr-156	269	4	adopt	adopt	VERB
abr-156	269	5	ifrs	ifrs	PROPN
abr-156	269	6	?	?	PUNCT
abr-156	270	1	38	38	NUM
abr-156	270	2	these	these	DET
abr-156	270	3	litigation	litigation	NOUN
abr-156	270	4	and	and	CCONJ
abr-156	270	5	change	change	NOUN
abr-156	270	6	-	-	PUNCT
abr-156	270	7	over	over	ADP
abr-156	270	8	costs	cost	NOUN
abr-156	270	9	are	be	AUX
abr-156	270	10	in	in	ADP
abr-156	270	11	addition	addition	NOUN
abr-156	270	12	to	to	ADP
abr-156	270	13	the	the	DET
abr-156	270	14	increased	increase	VERB
abr-156	270	15	comparability	comparability	NOUN
abr-156	270	16	problems	problem	NOUN
abr-156	270	17	that	that	PRON
abr-156	270	18	a	a	DET
abr-156	270	19	switch	switch	NOUN
abr-156	270	20	to	to	ADP
abr-156	270	21	ifrs	ifrs	NOUN
abr-156	270	22	could	could	AUX
abr-156	270	23	cause	cause	VERB
abr-156	270	24	.	.	PUNCT
abr-156	271	1	many	many	ADJ
abr-156	271	2	investors	investor	NOUN
abr-156	271	3	realize	realize	VERB
abr-156	271	4	they	they	PRON
abr-156	271	5	can	can	AUX
abr-156	271	6	not	not	PART
abr-156	271	7	directly	directly	ADV
abr-156	271	8	compare	compare	VERB
abr-156	271	9	two	two	NUM
abr-156	271	10	companies	company	NOUN
abr-156	271	11	’	'	PUNCT
abr-156	271	12	financial	financial	ADJ
abr-156	271	13	statements	statement	NOUN
abr-156	271	14	that	that	PRON
abr-156	271	15	use	use	VERB
abr-156	271	16	different	different	ADJ
abr-156	271	17	accounting	accounting	NOUN
abr-156	271	18	standards	standard	NOUN
abr-156	271	19	.	.	PUNCT
abr-156	272	1	therefore	therefore	ADV
abr-156	272	2	,	,	PUNCT
abr-156	272	3	they	they	PRON
abr-156	272	4	will	will	AUX
abr-156	272	5	not	not	PART
abr-156	272	6	try	try	VERB
abr-156	272	7	to	to	PART
abr-156	272	8	compare	compare	VERB
abr-156	272	9	the	the	DET
abr-156	272	10	companies	company	NOUN
abr-156	272	11	without	without	ADP
abr-156	272	12	making	make	VERB
abr-156	272	13	some	some	DET
abr-156	272	14	adjustments	adjustment	NOUN
abr-156	272	15	for	for	ADP
abr-156	272	16	the	the	DET
abr-156	272	17	differing	differ	VERB
abr-156	272	18	standards	standard	NOUN
abr-156	272	19	.	.	PUNCT
abr-156	273	1	in	in	ADP
abr-156	273	2	contrast	contrast	NOUN
abr-156	273	3	,	,	PUNCT
abr-156	273	4	if	if	SCONJ
abr-156	273	5	both	both	PRON
abr-156	273	6	of	of	ADP
abr-156	273	7	the	the	DET
abr-156	273	8	companies	company	NOUN
abr-156	273	9	were	be	AUX
abr-156	273	10	using	use	VERB
abr-156	273	11	the	the	DET
abr-156	273	12	international	international	ADJ
abr-156	273	13	financial	financial	ADJ
abr-156	273	14	reporting	reporting	NOUN
abr-156	273	15	standards	standard	NOUN
abr-156	273	16	,	,	PUNCT
abr-156	273	17	investors	investor	NOUN
abr-156	273	18	are	be	AUX
abr-156	273	19	more	more	ADV
abr-156	273	20	likely	likely	ADJ
abr-156	273	21	to	to	PART
abr-156	273	22	directly	directly	ADV
abr-156	273	23	compare	compare	VERB
abr-156	273	24	them	they	PRON
abr-156	273	25	without	without	ADP
abr-156	273	26	any	any	DET
abr-156	273	27	adjustment	adjustment	NOUN
abr-156	273	28	.	.	PUNCT
abr-156	274	1	this	this	PRON
abr-156	274	2	could	could	AUX
abr-156	274	3	lead	lead	VERB
abr-156	274	4	to	to	ADP
abr-156	274	5	misguided	misguided	ADJ
abr-156	274	6	decisions	decision	NOUN
abr-156	274	7	if	if	SCONJ
abr-156	274	8	the	the	DET
abr-156	274	9	two	two	NUM
abr-156	274	10	companies	company	NOUN
abr-156	274	11	decide	decide	VERB
abr-156	274	12	to	to	PART
abr-156	274	13	report	report	VERB
abr-156	274	14	the	the	DET
abr-156	274	15	same	same	ADJ
abr-156	274	16	transaction	transaction	NOUN
abr-156	274	17	in	in	ADP
abr-156	274	18	different	different	ADJ
abr-156	274	19	ways	way	NOUN
abr-156	274	20	.	.	PUNCT
abr-156	275	1	big	big	ADJ
abr-156	275	2	investors	investor	NOUN
abr-156	275	3	who	who	PRON
abr-156	275	4	know	know	VERB
abr-156	275	5	about	about	ADP
abr-156	275	6	the	the	DET
abr-156	275	7	comparability	comparability	NOUN
abr-156	275	8	problems	problem	NOUN
abr-156	275	9	will	will	AUX
abr-156	275	10	have	have	VERB
abr-156	275	11	to	to	PART
abr-156	275	12	spend	spend	VERB
abr-156	275	13	money	money	NOUN
abr-156	275	14	hiring	hire	VERB
abr-156	275	15	people	people	NOUN
abr-156	275	16	to	to	PART
abr-156	275	17	research	research	VERB
abr-156	275	18	and	and	CCONJ
abr-156	275	19	dig	dig	VERB
abr-156	275	20	into	into	ADP
abr-156	275	21	the	the	DET
abr-156	275	22	notes	note	NOUN
abr-156	275	23	of	of	ADP
abr-156	275	24	the	the	DET
abr-156	275	25	financial	financial	ADJ
abr-156	275	26	statements	statement	NOUN
abr-156	275	27	to	to	PART
abr-156	275	28	examine	examine	VERB
abr-156	275	29	the	the	DET
abr-156	275	30	comparability	comparability	NOUN
abr-156	275	31	issues	issue	NOUN
abr-156	275	32	and	and	CCONJ
abr-156	275	33	make	make	VERB
abr-156	275	34	informed	informed	ADJ
abr-156	275	35	decisions	decision	NOUN
abr-156	275	36	.	.	PUNCT
abr-156	276	1	fasb	fasb	PROPN
abr-156	276	2	’s	’s	PART
abr-156	276	3	statements	statement	NOUN
abr-156	276	4	of	of	ADP
abr-156	276	5	accounting	accounting	NOUN
abr-156	276	6	concepts	concept	NOUN
abr-156	276	7	addresses	address	VERB
abr-156	276	8	the	the	DET
abr-156	276	9	importance	importance	NOUN
abr-156	276	10	of	of	ADP
abr-156	276	11	comparability	comparability	NOUN
abr-156	276	12	.	.	PUNCT
abr-156	277	1	left	leave	VERB
abr-156	277	2	to	to	ADP
abr-156	277	3	themselves	themselves	PRON
abr-156	277	4	,	,	PUNCT
abr-156	277	5	business	business	NOUN
abr-156	277	6	enterprises	enterprise	NOUN
abr-156	277	7	,	,	PUNCT
abr-156	277	8	even	even	ADV
abr-156	277	9	in	in	ADP
abr-156	277	10	the	the	DET
abr-156	277	11	same	same	ADJ
abr-156	277	12	industry	industry	NOUN
abr-156	277	13	,	,	PUNCT
abr-156	277	14	would	would	AUX
abr-156	277	15	probably	probably	ADV
abr-156	277	16	choose	choose	VERB
abr-156	277	17	to	to	PART
abr-156	277	18	adopt	adopt	VERB
abr-156	277	19	different	different	ADJ
abr-156	277	20	reporting	reporting	NOUN
abr-156	277	21	methods	method	NOUN
abr-156	277	22	for	for	ADP
abr-156	277	23	similar	similar	ADJ
abr-156	277	24	circumstances	circumstance	NOUN
abr-156	277	25	.	.	PUNCT
abr-156	278	1	but	but	CCONJ
abr-156	278	2	in	in	ADP
abr-156	278	3	return	return	NOUN
abr-156	278	4	for	for	ADP
abr-156	278	5	the	the	DET
abr-156	278	6	sacrifice	sacrifice	NOUN
abr-156	278	7	of	of	ADP
abr-156	278	8	some	some	PRON
abr-156	278	9	of	of	ADP
abr-156	278	10	that	that	DET
abr-156	278	11	freedom	freedom	NOUN
abr-156	278	12	,	,	PUNCT
abr-156	278	13	there	there	PRON
abr-156	278	14	is	be	VERB
abr-156	278	15	a	a	DET
abr-156	278	16	gain	gain	NOUN
abr-156	278	17	from	from	ADP
abr-156	278	18	the	the	DET
abr-156	278	19	greater	great	ADJ
abr-156	278	20	comparability	comparability	NOUN
abr-156	278	21	and	and	CCONJ
abr-156	278	22	consistency	consistency	NOUN
abr-156	278	23	that	that	SCONJ
abr-156	278	24	adherence	adherence	NOUN
abr-156	278	25	to	to	PART
abr-156	278	26	externally	externally	ADV
abr-156	278	27	imposed	impose	VERB
abr-156	278	28	standards	standard	NOUN
abr-156	278	29	brings	bring	VERB
abr-156	278	30	with	with	ADP
abr-156	278	31	it	it	PRON
abr-156	278	32	.	.	PUNCT
abr-156	279	1	there	there	PRON
abr-156	279	2	also	also	ADV
abr-156	279	3	is	be	AUX
abr-156	279	4	a	a	DET
abr-156	279	5	gain	gain	NOUN
abr-156	279	6	in	in	ADP
abr-156	279	7	credibility	credibility	NOUN
abr-156	279	8	.	.	PUNCT
abr-156	280	1	the	the	DET
abr-156	280	2	public	public	NOUN
abr-156	280	3	is	be	AUX
abr-156	280	4	naturally	naturally	ADV
abr-156	280	5	skeptical	skeptical	ADJ
abr-156	280	6	about	about	ADP
abr-156	280	7	the	the	DET
abr-156	280	8	reliability	reliability	NOUN
abr-156	280	9	of	of	ADP
abr-156	280	10	financial	financial	ADJ
abr-156	280	11	reporting	reporting	NOUN
abr-156	280	12	if	if	SCONJ
abr-156	280	13	two	two	NUM
abr-156	280	14	enterprises	enterprise	NOUN
abr-156	280	15	account	account	VERB
abr-156	280	16	differently	differently	ADV
abr-156	280	17	for	for	ADP
abr-156	280	18	the	the	DET
abr-156	280	19	same	same	ADJ
abr-156	280	20	economic	economic	ADJ
abr-156	280	21	phenomena	phenomenon	NOUN
abr-156	280	22	.	.	PUNCT
abr-156	281	1	(	(	PUNCT
abr-156	281	2	financial	financial	ADJ
abr-156	281	3	accounting	accounting	NOUN
abr-156	281	4	standards	standards	PROPN
abr-156	281	5	board	board	NOUN
abr-156	281	6	,	,	PUNCT
abr-156	281	7	1989	1989	NUM
abr-156	281	8	)	)	PUNCT
abr-156	281	9	in	in	ADP
abr-156	281	10	addition	addition	NOUN
abr-156	281	11	,	,	PUNCT
abr-156	281	12	the	the	DET
abr-156	281	13	change	change	NOUN
abr-156	281	14	to	to	ADP
abr-156	281	15	ifrs	ifrs	NOUN
abr-156	281	16	would	would	AUX
abr-156	281	17	cause	cause	VERB
abr-156	281	18	comparability	comparability	NOUN
abr-156	281	19	problems	problem	NOUN
abr-156	281	20	as	as	SCONJ
abr-156	281	21	companies	company	NOUN
abr-156	281	22	are	be	AUX
abr-156	281	23	converting	convert	VERB
abr-156	281	24	.	.	PUNCT
abr-156	282	1	generally	generally	ADV
abr-156	282	2	,	,	PUNCT
abr-156	282	3	gaap	gaap	PROPN
abr-156	282	4	allows	allow	VERB
abr-156	282	5	companies	company	NOUN
abr-156	282	6	a	a	DET
abr-156	282	7	few	few	ADJ
abr-156	282	8	years	year	NOUN
abr-156	282	9	to	to	PART
abr-156	282	10	make	make	VERB
abr-156	282	11	major	major	ADJ
abr-156	282	12	changes	change	NOUN
abr-156	282	13	like	like	ADP
abr-156	282	14	this	this	PRON
abr-156	282	15	,	,	PUNCT
abr-156	282	16	and	and	CCONJ
abr-156	282	17	early	early	ADJ
abr-156	282	18	conversion	conversion	NOUN
abr-156	282	19	is	be	AUX
abr-156	282	20	generally	generally	ADV
abr-156	282	21	allowed	allow	VERB
abr-156	282	22	.	.	PUNCT
abr-156	283	1	this	this	PRON
abr-156	283	2	means	mean	VERB
abr-156	283	3	that	that	SCONJ
abr-156	283	4	for	for	ADP
abr-156	283	5	the	the	DET
abr-156	283	6	few	few	ADJ
abr-156	283	7	years	year	NOUN
abr-156	283	8	until	until	SCONJ
abr-156	283	9	everyone	everyone	PRON
abr-156	283	10	is	be	AUX
abr-156	283	11	required	require	VERB
abr-156	283	12	to	to	PART
abr-156	283	13	use	use	VERB
abr-156	283	14	ifrs	ifrs	NOUN
abr-156	283	15	,	,	PUNCT
abr-156	283	16	some	some	DET
abr-156	283	17	companies	company	NOUN
abr-156	283	18	will	will	AUX
abr-156	283	19	be	be	AUX
abr-156	283	20	using	use	VERB
abr-156	283	21	ifrs	ifrs	NOUN
abr-156	283	22	and	and	CCONJ
abr-156	283	23	others	other	NOUN
abr-156	283	24	will	will	AUX
abr-156	283	25	continue	continue	VERB
abr-156	283	26	to	to	PART
abr-156	283	27	use	use	VERB
abr-156	283	28	gaap	gaap	NOUN
abr-156	283	29	.	.	PUNCT
abr-156	284	1	one	one	NUM
abr-156	284	2	thing	thing	NOUN
abr-156	284	3	the	the	DET
abr-156	284	4	us	we	PRON
abr-156	284	5	’	'	PUNCT
abr-156	284	6	markets	market	NOUN
abr-156	284	7	do	do	AUX
abr-156	284	8	not	not	PART
abr-156	284	9	want	want	VERB
abr-156	284	10	to	to	PART
abr-156	284	11	lose	lose	VERB
abr-156	284	12	is	be	AUX
abr-156	284	13	credibility	credibility	NOUN
abr-156	284	14	.	.	PUNCT
abr-156	285	1	investors	investor	NOUN
abr-156	285	2	need	need	VERB
abr-156	285	3	to	to	PART
abr-156	285	4	know	know	VERB
abr-156	285	5	they	they	PRON
abr-156	285	6	can	can	AUX
abr-156	285	7	trust	trust	VERB
abr-156	285	8	the	the	DET
abr-156	285	9	financial	financial	ADJ
abr-156	285	10	information	information	NOUN
abr-156	285	11	that	that	PRON
abr-156	285	12	comes	come	VERB
abr-156	285	13	from	from	ADP
abr-156	285	14	financial	financial	ADJ
abr-156	285	15	statement	statement	NOUN
abr-156	285	16	preparers	preparer	NOUN
abr-156	285	17	in	in	ADP
abr-156	285	18	the	the	DET
abr-156	285	19	us	us	PROPN
abr-156	285	20	.	.	PUNCT
abr-156	286	1	the	the	DET
abr-156	286	2	convergence	convergence	NOUN
abr-156	286	3	project	project	NOUN
abr-156	286	4	has	have	AUX
abr-156	286	5	gone	go	VERB
abr-156	286	6	as	as	ADV
abr-156	286	7	far	far	ADV
abr-156	286	8	as	as	SCONJ
abr-156	286	9	it	it	PRON
abr-156	286	10	needed	need	VERB
abr-156	286	11	to	to	ADP
abr-156	286	12	.	.	PUNCT
abr-156	287	1	the	the	DET
abr-156	287	2	marginal	marginal	ADJ
abr-156	287	3	costs	cost	NOUN
abr-156	287	4	of	of	ADP
abr-156	287	5	continuing	continue	VERB
abr-156	287	6	to	to	PART
abr-156	287	7	converge	converge	VERB
abr-156	287	8	far	far	ADV
abr-156	287	9	exceed	exceed	VERB
abr-156	287	10	the	the	DET
abr-156	287	11	marginal	marginal	ADJ
abr-156	287	12	benefits	benefit	NOUN
abr-156	287	13	.	.	PUNCT
abr-156	288	1	the	the	DET
abr-156	288	2	u.s	u.s	PROPN
abr-156	288	3	.	.	PROPN
abr-156	288	4	should	should	AUX
abr-156	288	5	remain	remain	VERB
abr-156	288	6	with	with	ADP
abr-156	288	7	gaap	gaap	NOUN
abr-156	288	8	until	until	SCONJ
abr-156	288	9	ifrs	ifrs	PROPN
abr-156	288	10	becomes	become	VERB
abr-156	288	11	more	more	ADV
abr-156	288	12	uniform	uniform	NOUN
abr-156	288	13	with	with	ADP
abr-156	288	14	all	all	DET
abr-156	288	15	countries	country	NOUN
abr-156	288	16	to	to	PART
abr-156	288	17	avoid	avoid	VERB
abr-156	288	18	consistency	consistency	NOUN
abr-156	288	19	and	and	CCONJ
abr-156	288	20	comparability	comparability	NOUN
abr-156	288	21	problems	problem	NOUN
abr-156	288	22	in	in	ADP
abr-156	288	23	accounting	accounting	NOUN
abr-156	288	24	reporting	reporting	NOUN
abr-156	288	25	.	.	PUNCT
abr-156	289	1	references	reference	NOUN
abr-156	289	2	acceptance	acceptance	NOUN
abr-156	289	3	from	from	ADP
abr-156	289	4	foreign	foreign	ADJ
abr-156	289	5	private	private	ADJ
abr-156	289	6	issuers	issuer	NOUN
abr-156	289	7	of	of	ADP
abr-156	289	8	financial	financial	ADJ
abr-156	289	9	statements	statement	NOUN
abr-156	289	10	prepared	prepare	VERB
abr-156	289	11	in	in	ADP
abr-156	289	12	accordance	accordance	NOUN
abr-156	289	13	with	with	ADP
abr-156	289	14	international	international	ADJ
abr-156	289	15	financial	financial	ADJ
abr-156	289	16	reporting	reporting	NOUN
abr-156	289	17	standards	standard	NOUN
abr-156	289	18	without	without	ADP
abr-156	289	19	reconciliation	reconciliation	NOUN
abr-156	289	20	to	to	ADP
abr-156	289	21	u.s	u.s	PROPN
abr-156	289	22	.	.	PROPN
abr-156	289	23	gaap	gaap	PROPN
abr-156	289	24	.	.	PUNCT
abr-156	290	1	(	(	PUNCT
abr-156	290	2	2008	2008	NUM
abr-156	290	3	,	,	PUNCT
abr-156	290	4	march	march	PROPN
abr-156	290	5	)	)	PUNCT
abr-156	290	6	.	.	PUNCT
abr-156	291	1	retrieved	retrieve	VERB
abr-156	291	2	from	from	ADP
abr-156	291	3	http://www.sec.gov/rules/final/2007/33-8879.pdf	http://www.sec.gov/rules/final/2007/33-8879.pdf	PROPN
abr-156	291	4	accounting	accounting	NOUN
abr-156	291	5	standards	standard	NOUN
abr-156	291	6	.	.	PUNCT
abr-156	292	1	(	(	PUNCT
abr-156	292	2	n.d	n.d	PROPN
abr-156	292	3	.	.	PROPN
abr-156	292	4	)	)	PUNCT
abr-156	292	5	.	.	PUNCT
abr-156	293	1	retrieved	retrieve	VERB
abr-156	293	2	march	march	PROPN
abr-156	293	3	4	4	NUM
abr-156	293	4	,	,	PUNCT
abr-156	293	5	2015	2015	NUM
abr-156	293	6	,	,	PUNCT
abr-156	293	7	from	from	ADP
abr-156	293	8	http://www.accountingfoundation.org/jsp/foundation/page/fafsectionpage&cid=13510	http://www.accountingfoundation.org/jsp/foundation/page/fafsectionpage&cid=13510	PROPN
abr-156	293	9	27541272	27541272	NUM
abr-156	293	10	accounting	accounting	NOUN
abr-156	293	11	standards	standard	NOUN
abr-156	293	12	advisory	advisory	ADJ
abr-156	293	13	forum	forum	NOUN
abr-156	293	14	(	(	PUNCT
abr-156	293	15	asaf	asaf	PROPN
abr-156	293	16	)	)	PUNCT
abr-156	293	17	.	.	PUNCT
abr-156	294	1	(	(	PUNCT
abr-156	294	2	n.d	n.d	PROPN
abr-156	294	3	.	.	PROPN
abr-156	294	4	)	)	PUNCT
abr-156	294	5	.	.	PUNCT
abr-156	295	1	retrieved	retrieve	VERB
abr-156	295	2	march	march	PROPN
abr-156	295	3	5	5	NUM
abr-156	295	4	,	,	PUNCT
abr-156	295	5	2015	2015	NUM
abr-156	295	6	,	,	PUNCT
abr-156	295	7	from	from	ADP
abr-156	295	8	http://www.ifrs.org/about-us/iasb/advisory-bodies/asaf/pages/accountingstandards-advisory-forum.aspx	http://www.ifrs.org/about-us/iasb/advisory-bodies/asaf/pages/accountingstandards-advisory-forum.aspx	NOUN
abr-156	295	9	alexander	alexander	NOUN
abr-156	295	10	,	,	PUNCT
abr-156	295	11	d.	d.	PROPN
abr-156	295	12	(	(	PUNCT
abr-156	295	13	2007	2007	NUM
abr-156	295	14	)	)	PUNCT
abr-156	295	15	.	.	PUNCT
abr-156	296	1	globalisation	globalisation	NOUN
abr-156	296	2	of	of	ADP
abr-156	296	3	accounting	accounting	NOUN
abr-156	296	4	standards	standard	NOUN
abr-156	296	5	:	:	PUNCT
abr-156	296	6	a	a	DET
abr-156	296	7	uk	uk	PROPN
abr-156	296	8	perspective	perspective	NOUN
abr-156	296	9	.	.	PUNCT
abr-156	297	1	in	in	ADP
abr-156	297	2	j.	j.	PROPN
abr-156	297	3	m.	m.	PROPN
abr-156	297	4	godfrey	godfrey	PROPN
abr-156	297	5	&	&	CCONJ
abr-156	297	6	k.	k.	PROPN
abr-156	297	7	chalmers	chalmers	PROPN
abr-156	297	8	(	(	PUNCT
abr-156	297	9	eds	ed	NOUN
abr-156	297	10	.	.	PUNCT
abr-156	297	11	)	)	PUNCT
abr-156	297	12	,	,	PUNCT
abr-156	297	13	globalisation	globalisation	NOUN
abr-156	297	14	of	of	ADP
abr-156	297	15	accounting	accounting	NOUN
abr-156	297	16	standards	standard	NOUN
abr-156	297	17	(	(	PUNCT
abr-156	297	18	pp	pp	ADJ
abr-156	297	19	.	.	PUNCT
abr-156	297	20	46	46	NUM
abr-156	297	21	-	-	SYM
abr-156	297	22	63	63	NUM
abr-156	297	23	)	)	PUNCT
abr-156	297	24	.	.	PUNCT
abr-156	298	1	cheltenham	cheltenham	PROPN
abr-156	298	2	,	,	PUNCT
abr-156	298	3	uk	uk	PROPN
abr-156	298	4	:	:	PUNCT
abr-156	298	5	edward	edward	PROPN
abr-156	298	6	elgar	elgar	PROPN
abr-156	298	7	.	.	PROPN
abr-156	298	8	booker	booker	PROPN
abr-156	298	9	,	,	PUNCT
abr-156	298	10	j.	j.	PROPN
abr-156	298	11	,	,	PUNCT
abr-156	298	12	caldwell	caldwell	PROPN
abr-156	298	13	,	,	PUNCT
abr-156	298	14	c.	c.	PROPN
abr-156	298	15	,	,	PUNCT
abr-156	298	16	galbreath	galbreath	PROPN
abr-156	298	17	,	,	PUNCT
abr-156	298	18	s.	s.	PROPN
abr-156	298	19	,	,	PUNCT
abr-156	298	20	&	&	CCONJ
abr-156	298	21	rooney	rooney	PROPN
abr-156	298	22	,	,	PUNCT
abr-156	298	23	c.	c.	PROPN
abr-156	298	24	j.	j.	PROPN
abr-156	298	25	(	(	PUNCT
abr-156	298	26	2011	2011	NUM
abr-156	298	27	)	)	PUNCT
abr-156	298	28	.	.	PUNCT
abr-156	299	1	intermediate	intermediate	ADJ
abr-156	299	2	accounting	accounting	NOUN
abr-156	299	3	(	(	PUNCT
abr-156	299	4	sixth	sixth	ADJ
abr-156	299	5	ed	ed	NOUN
abr-156	299	6	.	.	PUNCT
abr-156	299	7	)	)	PUNCT
abr-156	300	1	[	[	X
abr-156	300	2	powerpoint	powerpoint	NOUN
abr-156	300	3	slides	slide	VERB
abr-156	300	4	]	]	PUNCT
abr-156	300	5	.	.	PUNCT
abr-156	301	1	booker	booker	PROPN
abr-156	301	2	,	,	PUNCT
abr-156	301	3	j.	j.	PROPN
abr-156	301	4	,	,	PUNCT
abr-156	301	5	caldwell	caldwell	PROPN
abr-156	301	6	,	,	PUNCT
abr-156	301	7	c.	c.	PROPN
abr-156	301	8	,	,	PUNCT
abr-156	301	9	galbreath	galbreath	PROPN
abr-156	301	10	,	,	PUNCT
abr-156	301	11	s.	s.	PROPN
abr-156	301	12	,	,	PUNCT
abr-156	301	13	&	&	CCONJ
abr-156	301	14	rooney	rooney	PROPN
abr-156	301	15	,	,	PUNCT
abr-156	301	16	c.	c.	PROPN
abr-156	301	17	j.	j.	PROPN
abr-156	301	18	(	(	PUNCT
abr-156	301	19	2013	2013	NUM
abr-156	301	20	)	)	PUNCT
abr-156	301	21	.	.	PUNCT
abr-156	302	1	intermediate	intermediate	ADJ
abr-156	302	2	accounting	accounting	NOUN
abr-156	302	3	(	(	PUNCT
abr-156	302	4	seventh	seventh	ADJ
abr-156	302	5	ed	ed	NOUN
abr-156	302	6	.	.	PUNCT
abr-156	302	7	)	)	PUNCT
abr-156	303	1	[	[	X
abr-156	303	2	powerpoint	powerpoint	NOUN
abr-156	303	3	slides	slide	VERB
abr-156	303	4	]	]	PUNCT
abr-156	303	5	.	.	PUNCT
abr-156	304	1	schmidt	schmidt	PROPN
abr-156	304	2	&	&	CCONJ
abr-156	304	3	schoeppey	schoeppey	VERB
abr-156	304	4	39	39	NUM
abr-156	304	5	brackney	brackney	NOUN
abr-156	304	6	,	,	PUNCT
abr-156	304	7	k.	k.	PROPN
abr-156	304	8	s.	s.	PROPN
abr-156	304	9	,	,	PUNCT
abr-156	304	10	&	&	CCONJ
abr-156	304	11	witmer	witmer	PROPN
abr-156	304	12	,	,	PUNCT
abr-156	304	13	p.	p.	PROPN
abr-156	304	14	r.	r.	PROPN
abr-156	304	15	(	(	PUNCT
abr-156	304	16	2005	2005	NUM
abr-156	304	17	)	)	PUNCT
abr-156	304	18	.	.	PUNCT
abr-156	305	1	the	the	DET
abr-156	305	2	european	european	PROPN
abr-156	305	3	union	union	PROPN
abr-156	305	4	's	's	PART
abr-156	305	5	role	role	NOUN
abr-156	305	6	in	in	ADP
abr-156	305	7	international	international	ADJ
abr-156	305	8	standards	standard	NOUN
abr-156	305	9	setting	set	VERB
abr-156	305	10	.	.	PUNCT
abr-156	306	1	the	the	DET
abr-156	306	2	cpa	cpa	PROPN
abr-156	306	3	journal	journal	PROPN
abr-156	306	4	.	.	PUNCT
abr-156	307	1	retrieved	retrieve	VERB
abr-156	307	2	from	from	ADP
abr-156	307	3	http://www.nysscpa.org/cpajournal/2005/1105/infocus/p20.htm	http://www.nysscpa.org/cpajournal/2005/1105/infocus/p20.htm	X
abr-156	307	4	cohn	cohn	PROPN
abr-156	307	5	,	,	PUNCT
abr-156	307	6	m.	m.	NOUN
abr-156	307	7	(	(	PUNCT
abr-156	307	8	2013	2013	NUM
abr-156	307	9	,	,	PUNCT
abr-156	307	10	july	july	PROPN
abr-156	307	11	29	29	NUM
abr-156	307	12	)	)	PUNCT
abr-156	307	13	.	.	PUNCT
abr-156	308	1	new	new	ADJ
abr-156	308	2	fasb	fasb	PROPN
abr-156	308	3	chairman	chairman	NOUN
abr-156	308	4	makes	make	VERB
abr-156	308	5	plans	plan	NOUN
abr-156	308	6	for	for	ADP
abr-156	308	7	future	future	ADJ
abr-156	308	8	accounting	accounting	NOUN
abr-156	308	9	standards	standard	NOUN
abr-156	308	10	.	.	PUNCT
abr-156	309	1	retrieved	retrieve	VERB
abr-156	309	2	march	march	PROPN
abr-156	309	3	5	5	NUM
abr-156	309	4	,	,	PUNCT
abr-156	309	5	2015	2015	NUM
abr-156	309	6	,	,	PUNCT
abr-156	309	7	from	from	ADP
abr-156	309	8	http://www.accountingtoday.com/news/new-fasbchairman-makes-plans-future-accounting-standards-67541-1.html	http://www.accountingtoday.com/news/new-fasbchairman-makes-plans-future-accounting-standards-67541-1.html	NOUN
abr-156	309	9	comparability	comparability	NOUN
abr-156	309	10	in	in	ADP
abr-156	309	11	international	international	ADJ
abr-156	309	12	accounting	accounting	NOUN
abr-156	309	13	standardsa	standardsa	NOUN
abr-156	309	14	brief	brief	ADJ
abr-156	309	15	history	history	NOUN
abr-156	309	16	.	.	PUNCT
abr-156	310	1	(	(	PUNCT
abr-156	310	2	n.d	n.d	PROPN
abr-156	310	3	.	.	PROPN
abr-156	310	4	)	)	PUNCT
abr-156	310	5	.	.	PUNCT
abr-156	311	1	retrieved	retrieve	VERB
abr-156	311	2	march	march	PROPN
abr-156	311	3	4	4	NUM
abr-156	311	4	,	,	PUNCT
abr-156	311	5	2015	2015	NUM
abr-156	311	6	,	,	PUNCT
abr-156	311	7	from	from	ADP
abr-156	311	8	http://www.fasb.org/jsp/fasb/page/sectionpage&cid=1176156304264	http://www.fasb.org/jsp/fasb/page/sectionpage&cid=1176156304264	NOUN
abr-156	311	9	completing	complete	VERB
abr-156	311	10	the	the	DET
abr-156	311	11	february	february	PROPN
abr-156	311	12	2006	2006	NUM
abr-156	311	13	memorandum	memorandum	NOUN
abr-156	311	14	of	of	ADP
abr-156	311	15	understanding	understanding	NOUN
abr-156	311	16	:	:	PUNCT
abr-156	311	17	a	a	DET
abr-156	311	18	progress	progress	NOUN
abr-156	311	19	report	report	NOUN
abr-156	311	20	and	and	CCONJ
abr-156	311	21	timetable	timetable	VERB
abr-156	311	22	for	for	ADP
abr-156	311	23	completion	completion	NOUN
abr-156	311	24	.	.	PUNCT
abr-156	312	1	(	(	PUNCT
abr-156	312	2	2008	2008	NUM
abr-156	312	3	,	,	PUNCT
abr-156	312	4	september	september	PROPN
abr-156	312	5	)	)	PUNCT
abr-156	312	6	.	.	PUNCT
abr-156	313	1	retrieved	retrieve	VERB
abr-156	313	2	from	from	ADP
abr-156	313	3	http://www.ifrs.org/use-around-the-world/globalconvergence/convergence-with-us-gaap/documents/	http://www.ifrs.org/use-around-the-world/globalconvergence/convergence-with-us-gaap/documents/	NOUN
abr-156	313	4	memorandum_of_understanding_progress_report_and_timetable.pdf	memorandum_of_understanding_progress_report_and_timetable.pdf	PROPN
abr-156	313	5	convergence	convergence	NOUN
abr-156	313	6	between	between	ADP
abr-156	313	7	ifrss	ifrss	PROPN
abr-156	313	8	and	and	CCONJ
abr-156	313	9	us	us	PROPN
abr-156	313	10	gaap	gaap	PROPN
abr-156	313	11	.	.	PUNCT
abr-156	314	1	(	(	PUNCT
abr-156	314	2	n.d	n.d	PROPN
abr-156	314	3	.	.	PROPN
abr-156	314	4	)	)	PUNCT
abr-156	314	5	.	.	PUNCT
abr-156	315	1	retrieved	retrieve	VERB
abr-156	315	2	march	march	PROPN
abr-156	315	3	5	5	NUM
abr-156	315	4	,	,	PUNCT
abr-156	315	5	2015	2015	NUM
abr-156	315	6	,	,	PUNCT
abr-156	315	7	from	from	ADP
abr-156	315	8	http://www.ifrs.org/use-around-the-world/global-convergence/convergence-with-usgaap/pages/convergence-with-us-gaap.aspx	http://www.ifrs.org/use-around-the-world/global-convergence/convergence-with-usgaap/pages/convergence-with-us-gaap.aspx	PROPN
abr-156	315	9	deloitte	deloitte	PROPN
abr-156	315	10	.	.	PUNCT
abr-156	316	1	(	(	PUNCT
abr-156	316	2	2009	2009	NUM
abr-156	316	3	)	)	PUNCT
abr-156	316	4	.	.	PUNCT
abr-156	317	1	the	the	DET
abr-156	317	2	road	road	NOUN
abr-156	317	3	to	to	ADP
abr-156	317	4	a	a	DET
abr-156	317	5	cost	cost	NOUN
abr-156	317	6	-	-	PUNCT
abr-156	317	7	effective	effective	ADJ
abr-156	317	8	conversion	conversion	NOUN
abr-156	317	9	:	:	PUNCT
abr-156	317	10	maximizing	maximize	VERB
abr-156	317	11	the	the	DET
abr-156	317	12	return	return	NOUN
abr-156	317	13	on	on	ADP
abr-156	317	14	your	your	PRON
abr-156	317	15	ifrs	ifrs	NOUN
abr-156	317	16	investment	investment	NOUN
abr-156	317	17	.	.	PUNCT
abr-156	318	1	retrieved	retrieve	VERB
abr-156	318	2	from	from	ADP
abr-156	318	3	http://www.iasplus.com/en/binary/ca/0908roadtoconversion3_en.pdf	http://www.iasplus.com/en/binary/ca/0908roadtoconversion3_en.pdf	PROPN
abr-156	318	4	donaldson	donaldson	PROPN
abr-156	318	5	,	,	PUNCT
abr-156	318	6	w.	w.	PROPN
abr-156	318	7	h.	h.	PROPN
abr-156	318	8	(	(	PUNCT
abr-156	318	9	2005	2005	NUM
abr-156	318	10	,	,	PUNCT
abr-156	318	11	january	january	PROPN
abr-156	318	12	25	25	NUM
abr-156	318	13	)	)	PUNCT
abr-156	318	14	.	.	PUNCT
abr-156	319	1	u.s	u.s	PROPN
abr-156	319	2	.	.	PROPN
abr-156	319	3	capital	capital	NOUN
abr-156	319	4	markets	market	NOUN
abr-156	319	5	in	in	ADP
abr-156	319	6	the	the	DET
abr-156	319	7	post	post	ADJ
abr-156	319	8	-	-	ADJ
abr-156	319	9	sarbanes	sarbanes	ADJ
abr-156	319	10	-	-	PUNCT
abr-156	319	11	oxley	oxley	ADJ
abr-156	319	12	world	world	NOUN
abr-156	319	13	:	:	PUNCT
abr-156	319	14	why	why	SCONJ
abr-156	319	15	our	our	PRON
abr-156	319	16	markets	market	NOUN
abr-156	319	17	should	should	AUX
abr-156	319	18	matter	matter	VERB
abr-156	319	19	to	to	ADP
abr-156	319	20	foreign	foreign	ADJ
abr-156	319	21	issuers	issuer	NOUN
abr-156	319	22	[	[	X
abr-156	319	23	speech	speech	NOUN
abr-156	319	24	transcript	transcript	NOUN
abr-156	319	25	]	]	PUNCT
abr-156	319	26	.	.	PUNCT
abr-156	320	1	retrieved	retrieve	VERB
abr-156	320	2	march	march	PROPN
abr-156	320	3	5	5	NUM
abr-156	320	4	,	,	PUNCT
abr-156	320	5	2015	2015	NUM
abr-156	320	6	,	,	PUNCT
abr-156	320	7	from	from	ADP
abr-156	320	8	http://www.sec.gov/news/speech/spch012505whd.htm	http://www.sec.gov/news/speech/spch012505whd.htm	PROPN
abr-156	320	9	epstein	epstein	PROPN
abr-156	320	10	,	,	PUNCT
abr-156	320	11	b.	b.	PROPN
abr-156	320	12	j.	j.	PROPN
abr-156	320	13	,	,	PUNCT
abr-156	320	14	&	&	CCONJ
abr-156	320	15	cheng	cheng	PROPN
abr-156	320	16	,	,	PUNCT
abr-156	320	17	s.	s.	PROPN
abr-156	320	18	(	(	PUNCT
abr-156	320	19	2009	2009	NUM
abr-156	320	20	)	)	PUNCT
abr-156	320	21	.	.	PUNCT
abr-156	321	1	the	the	DET
abr-156	321	2	coming	come	VERB
abr-156	321	3	transition	transition	NOUN
abr-156	321	4	from	from	ADP
abr-156	321	5	u.s	u.s	PROPN
abr-156	321	6	.	.	PROPN
abr-156	321	7	gaap	gaap	PROPN
abr-156	321	8	to	to	ADP
abr-156	321	9	ifrs	ifrs	PROPN
abr-156	321	10	:	:	PUNCT
abr-156	321	11	implications	implication	NOUN
abr-156	321	12	for	for	ADP
abr-156	321	13	attorneys	attorney	NOUN
abr-156	321	14	.	.	PUNCT
abr-156	322	1	retrieved	retrieve	VERB
abr-156	322	2	march	march	PROPN
abr-156	322	3	15	15	NUM
abr-156	322	4	,	,	PUNCT
abr-156	322	5	2015	2015	NUM
abr-156	322	6	,	,	PUNCT
abr-156	322	7	from	from	ADP
abr-156	322	8	http://www.ifrsaccountant.com/nysba-gaapifrs.html	http://www.ifrsaccountant.com/nysba-gaapifrs.html	NOUN
abr-156	322	9	erchinger	erchinger	NOUN
abr-156	322	10	,	,	PUNCT
abr-156	322	11	h.	h.	PROPN
abr-156	322	12	,	,	PUNCT
abr-156	322	13	&	&	CCONJ
abr-156	322	14	melcher	melcher	PROPN
abr-156	322	15	,	,	PUNCT
abr-156	322	16	w.	w.	NOUN
abr-156	322	17	(	(	PUNCT
abr-156	322	18	2007	2007	NUM
abr-156	322	19	)	)	PUNCT
abr-156	322	20	.	.	PUNCT
abr-156	323	1	convergence	convergence	NOUN
abr-156	323	2	between	between	ADP
abr-156	323	3	us	us	PROPN
abr-156	323	4	gaap	gaap	PROPN
abr-156	323	5	and	and	CCONJ
abr-156	323	6	ifrs	ifrs	PROPN
abr-156	323	7	:	:	PUNCT
abr-156	323	8	acceptance	acceptance	NOUN
abr-156	323	9	of	of	ADP
abr-156	323	10	ifrs	ifrs	NOUN
abr-156	323	11	by	by	ADP
abr-156	323	12	the	the	DET
abr-156	323	13	us	us	PROPN
abr-156	323	14	securities	securities	PROPN
abr-156	323	15	and	and	CCONJ
abr-156	323	16	exchange	exchange	PROPN
abr-156	323	17	commission	commission	PROPN
abr-156	323	18	(	(	PUNCT
abr-156	323	19	sec).accounting	sec).accounte	VERB
abr-156	323	20	in	in	ADP
abr-156	323	21	europe	europe	PROPN
abr-156	323	22	,	,	PUNCT
abr-156	323	23	4(2	4(2	NUM
abr-156	323	24	)	)	PUNCT
abr-156	323	25	,	,	PUNCT
abr-156	323	26	123139	123139	NUM
abr-156	323	27	.	.	PUNCT
abr-156	324	1	doi:10.1080/17449480701727908	doi:10.1080/17449480701727908	NOUN
abr-156	325	1	the	the	DET
abr-156	325	2	eu	eu	PROPN
abr-156	325	3	endorsement	endorsement	PROPN
abr-156	325	4	status	status	NOUN
abr-156	325	5	report	report	NOUN
abr-156	325	6	.	.	PUNCT
abr-156	326	1	(	(	PUNCT
abr-156	326	2	2015	2015	NUM
abr-156	326	3	,	,	PUNCT
abr-156	326	4	february	february	PROPN
abr-156	326	5	19	19	NUM
abr-156	326	6	)	)	PUNCT
abr-156	326	7	.	.	PUNCT
abr-156	327	1	retrieved	retrieve	VERB
abr-156	327	2	march	march	PROPN
abr-156	327	3	4	4	NUM
abr-156	327	4	,	,	PUNCT
abr-156	327	5	2015	2015	NUM
abr-156	327	6	,	,	PUNCT
abr-156	327	7	from	from	ADP
abr-156	327	8	http://www.efrag.org/websites/uploadfolder/1/cms/files/endorsement%20status%20	http://www.efrag.org/websites/uploadfolder/1/cms/files/endorsement%20status%20	ADP
abr-156	327	9	report	report	VERB
abr-156	327	10	/	/	SYM
abr-156	327	11	efrag_endorsement_status_report_19_february_2015.pdf	efrag_endorsement_status_report_19_february_2015.pdf	ADJ
abr-156	327	12	financial	financial	ADJ
abr-156	327	13	accounting	accounting	NOUN
abr-156	327	14	standards	standards	PROPN
abr-156	327	15	board	board	NOUN
abr-156	327	16	.	.	PUNCT
abr-156	328	1	(	(	PUNCT
abr-156	328	2	1989	1989	NUM
abr-156	328	3	)	)	PUNCT
abr-156	328	4	.	.	PUNCT
abr-156	329	1	statements	statement	NOUN
abr-156	329	2	of	of	ADP
abr-156	329	3	financial	financial	ADJ
abr-156	329	4	accounting	accounting	NOUN
abr-156	329	5	concepts	concept	NOUN
abr-156	329	6	.	.	PUNCT
abr-156	330	1	norwalk	norwalk	PROPN
abr-156	330	2	,	,	PUNCT
abr-156	330	3	ct	ct	PROPN
abr-156	330	4	:	:	PUNCT
abr-156	330	5	author	author	NOUN
abr-156	330	6	.	.	PUNCT
abr-156	331	1	ifrs	ifrs	PROPN
abr-156	331	2	adoption	adoption	NOUN
abr-156	331	3	by	by	ADP
abr-156	331	4	country	country	NOUN
abr-156	331	5	.	.	PUNCT
abr-156	332	1	(	(	PUNCT
abr-156	332	2	2014	2014	NUM
abr-156	332	3	,	,	PUNCT
abr-156	332	4	october	october	PROPN
abr-156	332	5	)	)	PUNCT
abr-156	332	6	.	.	PUNCT
abr-156	333	1	retrieved	retrieve	VERB
abr-156	333	2	from	from	ADP
abr-156	333	3	http://www.pwc.com/en_us/us/issues/ifrs-reporting/publications/assets/pwc-ifrs-bycountry-2014.pdf	http://www.pwc.com/en_us/us/issues/ifrs-reporting/publications/assets/pwc-ifrs-bycountry-2014.pdf	NOUN
abr-156	333	4	ifrs	ifrs	PROPN
abr-156	333	5	in	in	ADP
abr-156	333	6	europe	europe	PROPN
abr-156	333	7	background	background	NOUN
abr-156	333	8	information	information	NOUN
abr-156	333	9	.	.	PUNCT
abr-156	334	1	(	(	PUNCT
abr-156	334	2	n.d	n.d	PROPN
abr-156	334	3	.	.	PROPN
abr-156	334	4	)	)	PUNCT
abr-156	334	5	.	.	PUNCT
abr-156	335	1	retrieved	retrieve	VERB
abr-156	335	2	march	march	PROPN
abr-156	335	3	4	4	NUM
abr-156	335	4	,	,	PUNCT
abr-156	335	5	2015	2015	NUM
abr-156	335	6	,	,	PUNCT
abr-156	335	7	from	from	ADP
abr-156	335	8	http://www.iasplus.com/en/resources/ifrs-topics/europe	http://www.iasplus.com/en/resources/ifrs-topics/europe	PROPN
abr-156	335	9	katz	katz	PROPN
abr-156	335	10	,	,	PUNCT
abr-156	335	11	d.	d.	PROPN
abr-156	335	12	m.	m.	PROPN
abr-156	335	13	(	(	PUNCT
abr-156	335	14	2014	2014	NUM
abr-156	335	15	,	,	PUNCT
abr-156	335	16	october	october	PROPN
abr-156	335	17	17	17	NUM
abr-156	335	18	)	)	PUNCT
abr-156	335	19	.	.	PUNCT
abr-156	336	1	the	the	DET
abr-156	336	2	split	split	NOUN
abr-156	336	3	over	over	ADP
abr-156	336	4	convergence	convergence	NOUN
abr-156	336	5	.	.	PUNCT
abr-156	337	1	retrieved	retrieve	VERB
abr-156	337	2	march	march	PROPN
abr-156	337	3	5	5	NUM
abr-156	337	4	,	,	PUNCT
abr-156	337	5	2015	2015	NUM
abr-156	337	6	,	,	PUNCT
abr-156	337	7	from	from	ADP
abr-156	337	8	http://ww2.cfo.com/gaap-ifrs/2014/10/split-convergence/	http://ww2.cfo.com/gaap-ifrs/2014/10/split-convergence/	PROPN
abr-156	337	9	marden	marden	PROPN
abr-156	337	10	,	,	PUNCT
abr-156	337	11	r.	r.	PROPN
abr-156	337	12	e.	e.	PROPN
abr-156	337	13	,	,	PUNCT
abr-156	337	14	edwards	edwards	PROPN
abr-156	337	15	,	,	PUNCT
abr-156	337	16	r.	r.	PROPN
abr-156	337	17	k.	k.	PROPN
abr-156	337	18	,	,	PUNCT
abr-156	337	19	&	&	CCONJ
abr-156	337	20	stout	stout	PROPN
abr-156	337	21	,	,	PUNCT
abr-156	337	22	w.	w.	PROPN
abr-156	337	23	d.	d.	PROPN
abr-156	337	24	(	(	PUNCT
abr-156	337	25	n.d	n.d	PROPN
abr-156	337	26	.	.	PROPN
abr-156	337	27	)	)	PUNCT
abr-156	337	28	.	.	PUNCT
abr-156	338	1	the	the	DET
abr-156	338	2	ceo	ceo	PROPN
abr-156	338	3	/	/	SYM
abr-156	338	4	cfo	cfo	PROPN
abr-156	338	5	certification	certification	NOUN
abr-156	338	6	requirement	requirement	NOUN
abr-156	338	7	.	.	PUNCT
abr-156	339	1	the	the	DET
abr-156	339	2	cpa	cpa	PROPN
abr-156	339	3	journal	journal	PROPN
abr-156	339	4	.	.	PUNCT
abr-156	340	1	retrieved	retrieve	VERB
abr-156	340	2	from	from	ADP
abr-156	340	3	http://www.nysscpa.org/cpajournal/2003/0703/features/f073603.htm	http://www.nysscpa.org/cpajournal/2003/0703/features/f073603.htm	PROPN
abr-156	340	4	memorandum	memorandum	NOUN
abr-156	340	5	of	of	ADP
abr-156	340	6	understanding	understanding	NOUN
abr-156	340	7	.	.	PUNCT
abr-156	341	1	(	(	PUNCT
abr-156	341	2	2002	2002	NUM
abr-156	341	3	,	,	PUNCT
abr-156	341	4	september	september	PROPN
abr-156	341	5	)	)	PUNCT
abr-156	341	6	.	.	PUNCT
abr-156	342	1	retrieved	retrieve	VERB
abr-156	342	2	from	from	ADP
abr-156	342	3	http://www.fasb.org/memorandum.pdf	http://www.fasb.org/memorandum.pdf	PROPN
abr-156	342	4	saudagaran	saudagaran	NOUN
abr-156	342	5	,	,	PUNCT
abr-156	342	6	s.	s.	PROPN
abr-156	342	7	m.	m.	PROPN
abr-156	342	8	(	(	PUNCT
abr-156	342	9	2009	2009	NUM
abr-156	342	10	)	)	PUNCT
abr-156	342	11	.	.	PUNCT
abr-156	343	1	international	international	ADJ
abr-156	343	2	accounting	accounting	NOUN
abr-156	343	3	:	:	PUNCT
abr-156	343	4	a	a	DET
abr-156	343	5	user	user	NOUN
abr-156	343	6	perspective	perspective	NOUN
abr-156	343	7	(	(	PUNCT
abr-156	343	8	third	third	ADJ
abr-156	343	9	ed	ed	NOUN
abr-156	343	10	.	.	PUNCT
abr-156	343	11	)	)	PUNCT
abr-156	343	12	.	.	PUNCT
abr-156	344	1	chicago	chicago	PROPN
abr-156	344	2	,	,	PUNCT
abr-156	344	3	il	il	PROPN
abr-156	344	4	:	:	SYM
abr-156	344	5	cch	cch	PROPN
abr-156	344	6	.	.	PUNCT
abr-156	345	1	spiceland	spiceland	PROPN
abr-156	345	2	,	,	PUNCT
abr-156	345	3	j.	j.	PROPN
abr-156	345	4	d.	d.	PROPN
abr-156	345	5	,	,	PUNCT
abr-156	345	6	sepe	sepe	PROPN
abr-156	345	7	,	,	PUNCT
abr-156	345	8	j.	j.	PROPN
abr-156	345	9	f.	f.	PROPN
abr-156	345	10	,	,	PUNCT
abr-156	345	11	&	&	CCONJ
abr-156	345	12	nelson	nelson	PROPN
abr-156	345	13	,	,	PUNCT
abr-156	345	14	m.	m.	PROPN
abr-156	345	15	w.	w.	PROPN
abr-156	345	16	(	(	PUNCT
abr-156	345	17	2013	2013	NUM
abr-156	345	18	)	)	PUNCT
abr-156	345	19	.	.	PUNCT
abr-156	346	1	intermediate	intermediate	ADJ
abr-156	346	2	accounting	accounting	NOUN
abr-156	346	3	(	(	PUNCT
abr-156	346	4	seventh	seventh	ADJ
abr-156	346	5	ed	ed	NOUN
abr-156	346	6	.	.	PUNCT
abr-156	346	7	)	)	PUNCT
abr-156	346	8	.	.	PUNCT
abr-156	347	1	new	new	PROPN
abr-156	347	2	york	york	PROPN
abr-156	347	3	,	,	PUNCT
abr-156	347	4	ny	ny	PROPN
abr-156	347	5	:	:	PUNCT
abr-156	347	6	mcgraw	mcgraw	PROPN
abr-156	347	7	-	-	PUNCT
abr-156	347	8	hill	hill	PROPN
abr-156	347	9	/	/	SYM
abr-156	347	10	irwin	irwin	PROPN
abr-156	347	11	.	.	PUNCT
abr-156	348	1	should	should	AUX
abr-156	348	2	the	the	DET
abr-156	348	3	us	us	PROPN
abr-156	348	4	adopt	adopt	VERB
abr-156	348	5	ifrs	ifrs	PROPN
abr-156	348	6	?	?	PUNCT
abr-156	349	1	40	40	NUM
abr-156	349	2	sullivan	sullivan	PROPN
abr-156	349	3	,	,	PUNCT
abr-156	349	4	m.	m.	NOUN
abr-156	349	5	(	(	PUNCT
abr-156	349	6	2014	2014	NUM
abr-156	349	7	,	,	PUNCT
abr-156	349	8	march	march	PROPN
abr-156	349	9	4	4	NUM
abr-156	349	10	)	)	PUNCT
abr-156	349	11	.	.	PUNCT
abr-156	350	1	the	the	DET
abr-156	350	2	rise	rise	NOUN
abr-156	350	3	and	and	CCONJ
abr-156	350	4	stall	stall	VERB
abr-156	350	5	the	the	DET
abr-156	350	6	u.s	u.s	PROPN
abr-156	350	7	.	.	PROPN
abr-156	350	8	gaap	gaap	PROPN
abr-156	350	9	and	and	CCONJ
abr-156	350	10	ifrs	ifrs	PROPN
abr-156	350	11	convergence	convergence	NOUN
abr-156	350	12	movement	movement	NOUN
abr-156	350	13	.	.	PUNCT
abr-156	351	1	retrieved	retrieve	VERB
abr-156	351	2	march	march	PROPN
abr-156	351	3	5	5	NUM
abr-156	351	4	,	,	PUNCT
abr-156	351	5	2015	2015	NUM
abr-156	351	6	,	,	PUNCT
abr-156	351	7	from	from	ADP
abr-156	351	8	http://insurancenewsnet.com/oarticle/2014/03/04/therise-and-stall-the-us-gaap-and-ifrs-convergence-movement-a-468950.html#.vpgnufnf-so	http://insurancenewsnet.com/oarticle/2014/03/04/therise-and-stall-the-us-gaap-and-ifrs-convergence-movement-a-468950.html#.vpgnufnf-so	PROPN
abr-156	351	9	scott	scott	PROPN
abr-156	351	10	taub	taub	PROPN
abr-156	351	11	.	.	PUNCT
abr-156	352	1	(	(	PUNCT
abr-156	352	2	2014,august	2014,august	NUM
abr-156	352	3	7	7	NUM
abr-156	352	4	)	)	PUNCT
abr-156	352	5	busting	bust	VERB
abr-156	352	6	some	some	DET
abr-156	352	7	myths	myth	NOUN
abr-156	352	8	about	about	ADP
abr-156	352	9	ifrs	ifrs	NOUN
abr-156	352	10	and	and	CCONJ
abr-156	352	11	gaap	gaap	PROPN
abr-156	352	12	.	.	PUNCT
abr-156	353	1	retrieved	retrieve	VERB
abr-156	353	2	june	june	PROPN
abr-156	353	3	2014	2014	NUM
abr-156	353	4	edition	edition	NOUN
abr-156	353	5	from	from	ADP
abr-156	353	6	compliance	compliance	NOUN
abr-156	353	7	week	week	NOUN
abr-156	353	8	.	.	PUNCT
abr-156	354	1	george	george	PROPN
abr-156	354	2	schmidt	schmidt	PROPN
abr-156	354	3	earned	earn	VERB
abr-156	354	4	his	his	PRON
abr-156	354	5	ph.d	ph.d	NOUN
abr-156	354	6	.	.	PUNCT
abr-156	355	1	in	in	ADP
abr-156	355	2	accounting	account	VERB
abr-156	355	3	from	from	ADP
abr-156	355	4	the	the	DET
abr-156	355	5	university	university	NOUN
abr-156	355	6	of	of	ADP
abr-156	355	7	north	north	PROPN
abr-156	355	8	texas	texas	PROPN
abr-156	355	9	.	.	PUNCT
abr-156	356	1	he	he	PRON
abr-156	356	2	is	be	AUX
abr-156	356	3	an	an	DET
abr-156	356	4	associate	associate	ADJ
abr-156	356	5	professor	professor	NOUN
abr-156	356	6	of	of	ADP
abr-156	356	7	accounting	accounting	NOUN
abr-156	356	8	at	at	ADP
abr-156	356	9	the	the	DET
abr-156	356	10	university	university	PROPN
abr-156	356	11	of	of	ADP
abr-156	356	12	arkansas	arkansas	PROPN
abr-156	356	13	–	–	PUNCT
abr-156	356	14	fort	fort	PROPN
abr-156	356	15	smith	smith	PROPN
abr-156	356	16	.	.	PUNCT
abr-156	357	1	he	he	PRON
abr-156	357	2	can	can	AUX
abr-156	357	3	be	be	AUX
abr-156	357	4	contacted	contact	VERB
abr-156	357	5	at	at	ADP
abr-156	357	6	george.schmidt@uafs.edu	george.schmidt@uafs.edu	PROPN
abr-156	357	7	.	.	PUNCT
abr-156	358	1	kaitlyn	kaitlyn	PROPN
abr-156	358	2	schoeppey	schoeppey	NOUN
abr-156	358	3	is	be	AUX
abr-156	358	4	an	an	DET
abr-156	358	5	accounting	accounting	NOUN
abr-156	358	6	graduate	graduate	NOUN
abr-156	358	7	of	of	ADP
abr-156	358	8	the	the	DET
abr-156	358	9	university	university	PROPN
abr-156	358	10	of	of	ADP
abr-156	358	11	arkansas	arkansas	PROPN
abr-156	358	12	–	–	PUNCT
abr-156	358	13	fort	fort	PROPN
abr-156	358	14	smith	smith	PROPN
abr-156	358	15	.	.	PUNCT
abr-156	359	1	appendix	appendix	VERB
abr-156	359	2	a	a	DET
abr-156	359	3	appendix	appendix	NOUN
abr-156	359	4	a	a	PRON
abr-156	359	5	was	be	AUX
abr-156	359	6	compiled	compile	VERB
abr-156	359	7	based	base	VERB
abr-156	359	8	on	on	ADP
abr-156	359	9	pricewaterhousecooper	pricewaterhousecooper	NOUN
abr-156	359	10	’s	’s	PART
abr-156	359	11	2014	2014	NUM
abr-156	359	12	report	report	NOUN
abr-156	359	13	,	,	PUNCT
abr-156	359	14	ifrs	ifrs	NOUN
abr-156	359	15	adoption	adoption	NOUN
abr-156	359	16	by	by	ADP
abr-156	359	17	country	country	NOUN
abr-156	359	18	.	.	PUNCT
abr-156	360	1	ifrs	ifrs	PROPN
abr-156	360	2	as	as	SCONJ
abr-156	360	3	published	publish	VERB
abr-156	360	4	by	by	ADP
abr-156	360	5	iasb	iasb	NOUN
abr-156	360	6	ifrs	ifrs	PROPN
abr-156	360	7	as	as	SCONJ
abr-156	360	8	endorsed	endorse	VERB
abr-156	360	9	by	by	ADP
abr-156	360	10	the	the	DET
abr-156	360	11	eu	eu	PROPN
abr-156	360	12	do	do	AUX
abr-156	360	13	n't	not	PART
abr-156	360	14	use	use	VERB
abr-156	360	15	ifrs	ifrs	NOUN
abr-156	360	16	no	no	DET
abr-156	360	17	local	local	ADJ
abr-156	360	18	exchange	exchange	NOUN
abr-156	360	19	other	other	ADJ
abr-156	360	20	north	north	PROPN
abr-156	360	21	america	america	PROPN
abr-156	360	22	antigua	antigua	PROPN
abr-156	360	23	and	and	CCONJ
abr-156	360	24	barbuda	barbuda	NOUN
abr-156	360	25	x	x	PUNCT
abr-156	360	26	aruba	aruba	NOUN
abr-156	360	27	x	x	X
abr-156	361	1	bahamas	bahama	NOUN
abr-156	361	2	x	x	PUNCT
abr-156	361	3	barbados	barbado	NOUN
abr-156	361	4	x	x	SYM
abr-156	361	5	bermuda	bermuda	PROPN
abr-156	361	6	x	x	PROPN
abr-156	361	7	british	british	PROPN
abr-156	361	8	virgin	virgin	PROPN
abr-156	361	9	islands	islands	PROPN
abr-156	361	10	x	x	SYM
abr-156	361	11	canada	canada	PROPN
abr-156	361	12	x	x	PROPN
abr-156	361	13	cayman	cayman	PROPN
abr-156	361	14	islands	island	VERB
abr-156	361	15	x	x	PROPN
abr-156	361	16	costa	costa	PROPN
abr-156	361	17	rica	rica	PROPN
abr-156	361	18	x	x	PROPN
abr-156	362	1	dominican	dominican	PROPN
abr-156	362	2	republic	republic	PROPN
abr-156	362	3	x	x	SYM
abr-156	362	4	dutch	dutch	ADJ
abr-156	362	5	caribbean	caribbean	PROPN
abr-156	362	6	x	x	PUNCT
abr-156	362	7	el	el	PROPN
abr-156	362	8	salvador	salvador	PROPN
abr-156	362	9	x	x	X
abr-156	362	10	guatemala	guatemala	PROPN
abr-156	362	11	x	x	SYM
abr-156	362	12	honduras	honduras	PROPN
abr-156	362	13	x	x	SYM
abr-156	362	14	jamaica	jamaica	PROPN
abr-156	362	15	x	x	SYM
abr-156	362	16	mexico	mexico	PROPN
abr-156	362	17	x	x	PROPN
abr-156	362	18	nicaragua	nicaragua	PROPN
abr-156	362	19	x	x	SYM
abr-156	362	20	panama	panama	PROPN
abr-156	362	21	x	x	PROPN
abr-156	362	22	st	st	PROPN
abr-156	362	23	.	.	PROPN
abr-156	362	24	kitts	kitts	PROPN
abr-156	362	25	and	and	CCONJ
abr-156	362	26	nevis	nevis	NOUN
abr-156	362	27	x	x	SYM
abr-156	362	28	schmidt	schmidt	PROPN
abr-156	362	29	&	&	CCONJ
abr-156	362	30	schoeppey	schoeppey	PROPN
abr-156	362	31	41	41	NUM
abr-156	362	32	st	st	PROPN
abr-156	362	33	.	.	PROPN
abr-156	362	34	lucia	lucia	PROPN
abr-156	362	35	x	x	PROPN
abr-156	362	36	trinidad	trinidad	PROPN
abr-156	362	37	and	and	CCONJ
abr-156	362	38	tobago	tobago	PROPN
abr-156	362	39	x	x	PROPN
abr-156	362	40	united	united	PROPN
abr-156	362	41	states	states	PROPN
abr-156	362	42	x	x	PROPN
abr-156	362	43	south	south	PROPN
abr-156	362	44	america	america	PROPN
abr-156	362	45	argentina	argentina	PROPN
abr-156	363	1	x	x	PROPN
abr-156	363	2	bolivia	bolivia	PROPN
abr-156	363	3	x	x	SYM
abr-156	363	4	brazil	brazil	PROPN
abr-156	363	5	x	x	SYM
abr-156	363	6	chile	chile	PROPN
abr-156	363	7	x	x	PROPN
abr-156	363	8	colombia	colombia	PROPN
abr-156	363	9	x	x	PUNCT
abr-156	363	10	ecuador	ecuador	NOUN
abr-156	363	11	x	x	X
abr-156	363	12	paraguay	paraguay	PROPN
abr-156	363	13	x	x	SYM
abr-156	363	14	peru	peru	PROPN
abr-156	363	15	x	x	PUNCT
abr-156	363	16	uruguay	uruguay	PROPN
abr-156	363	17	x	x	SYM
abr-156	363	18	venezuela	venezuela	PROPN
abr-156	363	19	x	x	PUNCT
abr-156	363	20	europe	europe	PROPN
abr-156	363	21	albania	albania	PROPN
abr-156	363	22	x	x	PROPN
abr-156	363	23	austria	austria	PROPN
abr-156	363	24	x	x	SYM
abr-156	363	25	belarus	belarus	PROPN
abr-156	363	26	x	x	SYM
abr-156	363	27	belgium	belgium	PROPN
abr-156	363	28	x	x	PROPN
abr-156	363	29	bosnia	bosnia	PROPN
abr-156	363	30	and	and	CCONJ
abr-156	363	31	herzegovina	herzegovina	PROPN
abr-156	363	32	x	x	SYM
abr-156	363	33	bulgaria	bulgaria	PROPN
abr-156	363	34	x	x	SYM
abr-156	363	35	channel	channel	NOUN
abr-156	363	36	islands	island	NOUN
abr-156	363	37	x	x	PROPN
abr-156	363	38	cyprus	cyprus	PROPN
abr-156	363	39	x	x	PROPN
abr-156	363	40	czech	czech	PROPN
abr-156	363	41	republic	republic	NOUN
abr-156	363	42	x	x	SYM
abr-156	363	43	denmark	denmark	PROPN
abr-156	363	44	x	x	SYM
abr-156	363	45	estonia	estonia	PROPN
abr-156	363	46	x	x	SYM
abr-156	363	47	finland	finland	PROPN
abr-156	363	48	x	x	PROPN
abr-156	363	49	france	france	PROPN
abr-156	363	50	x	x	PUNCT
abr-156	363	51	georgia	georgia	PROPN
abr-156	363	52	x	x	PROPN
abr-156	363	53	germany	germany	PROPN
abr-156	363	54	x	x	PROPN
abr-156	363	55	greece	greece	PROPN
abr-156	363	56	x	x	PROPN
abr-156	363	57	greenland	greenland	PROPN
abr-156	363	58	x	x	PROPN
abr-156	363	59	hungary	hungary	PROPN
abr-156	363	60	x	x	PROPN
abr-156	363	61	iceland	iceland	PROPN
abr-156	363	62	x	x	PROPN
abr-156	363	63	ireland	ireland	PROPN
abr-156	363	64	x	x	PROPN
abr-156	363	65	isle	isle	PROPN
abr-156	363	66	of	of	ADP
abr-156	363	67	man	man	PROPN
abr-156	363	68	x	x	PROPN
abr-156	363	69	italy	italy	PROPN
abr-156	363	70	x	x	PROPN
abr-156	363	71	kosovo	kosovo	PROPN
abr-156	363	72	x	x	PROPN
abr-156	363	73	latvia	latvia	PROPN
abr-156	363	74	x	x	SYM
abr-156	363	75	lithuania	lithuania	PROPN
abr-156	363	76	x	x	SYM
abr-156	363	77	luxembourg	luxembourg	PROPN
abr-156	363	78	x	x	SYM
abr-156	363	79	macedonia	macedonia	PROPN
abr-156	363	80	x	x	PROPN
abr-156	363	81	malta	malta	PROPN
abr-156	363	82	x	x	X
abr-156	363	83	should	should	AUX
abr-156	363	84	the	the	DET
abr-156	363	85	us	us	PROPN
abr-156	363	86	adopt	adopt	VERB
abr-156	363	87	ifrs	ifrs	PROPN
abr-156	363	88	?	?	PUNCT
abr-156	364	1	42	42	NUM
abr-156	364	2	moldova	moldova	PROPN
abr-156	364	3	x	x	SYM
abr-156	364	4	montenegro	montenegro	PROPN
abr-156	364	5	x	x	PROPN
abr-156	364	6	netherlands	netherlands	PROPN
abr-156	364	7	x	x	SYM
abr-156	364	8	norway	norway	PROPN
abr-156	364	9	x	x	PUNCT
abr-156	364	10	poland	poland	PROPN
abr-156	364	11	x	x	X
abr-156	364	12	portugal	portugal	PROPN
abr-156	364	13	x	x	SYM
abr-156	364	14	romania	romania	PROPN
abr-156	364	15	x	x	PROPN
abr-156	364	16	russian	russian	PROPN
abr-156	364	17	federation	federation	PROPN
abr-156	364	18	x	x	SYM
abr-156	364	19	serbia	serbia	PROPN
abr-156	364	20	x	x	SYM
abr-156	364	21	slovak	slovak	PROPN
abr-156	364	22	republic	republic	NOUN
abr-156	364	23	x	x	SYM
abr-156	364	24	slovenia	slovenia	PROPN
abr-156	364	25	x	x	SYM
abr-156	364	26	spain	spain	PROPN
abr-156	364	27	x	x	PROPN
abr-156	364	28	sweden	sweden	PROPN
abr-156	364	29	x	x	SYM
abr-156	364	30	switzerland	switzerland	PROPN
abr-156	364	31	x	x	PROPN
abr-156	364	32	ukraine	ukraine	PROPN
abr-156	364	33	x	x	PROPN
abr-156	364	34	united	united	PROPN
abr-156	364	35	kingdom	kingdom	PROPN
abr-156	364	36	x	x	PUNCT
abr-156	364	37	asia	asia	PROPN
abr-156	364	38	afghanistan	afghanistan	PROPN
abr-156	364	39	x	x	PROPN
abr-156	364	40	armenia	armenia	PROPN
abr-156	364	41	x	x	PROPN
abr-156	364	42	azerbaijan	azerbaijan	PROPN
abr-156	364	43	x	x	SYM
abr-156	364	44	bahrain	bahrain	NOUN
abr-156	364	45	x	x	PUNCT
abr-156	364	46	cambodia	cambodia	PROPN
abr-156	364	47	x	x	PUNCT
abr-156	364	48	china	china	PROPN
abr-156	364	49	x	x	PROPN
abr-156	364	50	hong	hong	PROPN
abr-156	364	51	kong	kong	PROPN
abr-156	364	52	x	x	SYM
abr-156	364	53	india	india	PROPN
abr-156	364	54	x	x	SYM
abr-156	364	55	indonesia	indonesia	PROPN
abr-156	364	56	x	x	X
abr-156	364	57	israel	israel	PROPN
abr-156	364	58	x	x	PROPN
abr-156	364	59	japan	japan	PROPN
abr-156	364	60	x	x	PROPN
abr-156	364	61	jordan	jordan	PROPN
abr-156	364	62	x	x	PROPN
abr-156	364	63	kazakhstan	kazakhstan	PROPN
abr-156	364	64	x	x	PROPN
abr-156	364	65	korea	korea	PROPN
abr-156	364	66	(	(	PUNCT
abr-156	364	67	republic	republic	PROPN
abr-156	364	68	of	of	ADP
abr-156	364	69	korea	korea	PROPN
abr-156	364	70	)	)	PUNCT
abr-156	364	71	x	x	X
abr-156	365	1	kuwait	kuwait	PROPN
abr-156	365	2	x	x	PROPN
abr-156	365	3	kyrgyz	kyrgyz	PROPN
abr-156	365	4	republic	republic	PROPN
abr-156	365	5	x	x	PROPN
abr-156	365	6	laos	laos	PROPN
abr-156	365	7	x	x	SYM
abr-156	365	8	lebanon	lebanon	PROPN
abr-156	365	9	x	x	PROPN
abr-156	365	10	macao	macao	PROPN
abr-156	365	11	special	special	ADJ
abr-156	365	12	administrative	administrative	ADJ
abr-156	365	13	region	region	NOUN
abr-156	365	14	x	x	X
abr-156	365	15	malaysia	malaysia	PROPN
abr-156	365	16	x	x	SYM
abr-156	365	17	mongolia	mongolia	PROPN
abr-156	365	18	x	x	SYM
abr-156	365	19	oman	oman	PROPN
abr-156	365	20	x	x	PUNCT
abr-156	365	21	pakistan	pakistan	PROPN
abr-156	365	22	x	x	SYM
abr-156	365	23	philippines	philippine	NOUN
abr-156	365	24	x	x	SYM
abr-156	365	25	qatar	qatar	PROPN
abr-156	365	26	x	x	PROPN
abr-156	365	27	saudi	saudi	PROPN
abr-156	365	28	arabia	arabia	PROPN
abr-156	365	29	x	x	PROPN
abr-156	365	30	schmidt	schmidt	PROPN
abr-156	365	31	&	&	CCONJ
abr-156	365	32	schoeppey	schoeppey	PROPN
abr-156	365	33	43	43	NUM
abr-156	365	34	singapore	singapore	PROPN
abr-156	365	35	x	x	PUNCT
abr-156	365	36	sri	sri	PROPN
abr-156	365	37	lanka	lanka	PROPN
abr-156	365	38	x	x	PROPN
abr-156	365	39	taiwan	taiwan	PROPN
abr-156	365	40	x	x	SYM
abr-156	365	41	thailand	thailand	PROPN
abr-156	365	42	x	x	SYM
abr-156	365	43	turkey	turkey	PROPN
abr-156	365	44	x	x	PROPN
abr-156	365	45	united	united	PROPN
abr-156	365	46	arab	arab	PROPN
abr-156	365	47	emirates	emirates	PROPN
abr-156	365	48	x	x	PROPN
abr-156	365	49	uzbekistan	uzbekistan	PROPN
abr-156	365	50	x	x	X
abr-156	365	51	vietnam	vietnam	PROPN
abr-156	365	52	x	x	PROPN
abr-156	365	53	west	west	PROPN
abr-156	365	54	bank	bank	PROPN
abr-156	365	55	/	/	SYM
abr-156	365	56	gaza	gaza	PROPN
abr-156	365	57	x	x	X
abr-156	365	58	africa	africa	PROPN
abr-156	365	59	algeria	algeria	PROPN
abr-156	365	60	x	x	PROPN
abr-156	365	61	angola	angola	PROPN
abr-156	365	62	x	x	PROPN
abr-156	365	63	botswana	botswana	PROPN
abr-156	365	64	x	x	SYM
abr-156	365	65	cameroon	cameroon	PROPN
abr-156	365	66	x	x	PROPN
abr-156	365	67	chad	chad	PROPN
abr-156	365	68	x	x	X
abr-156	365	69	cote	cote	X
abr-156	365	70	d'ivoire	d'ivoire	PROPN
abr-156	365	71	x	x	SYM
abr-156	365	72	democratic	democratic	PROPN
abr-156	365	73	republic	republic	NOUN
abr-156	365	74	of	of	ADP
abr-156	365	75	congo	congo	PROPN
abr-156	365	76	x	x	X
abr-156	365	77	egypt	egypt	PROPN
abr-156	365	78	x	x	PROPN
abr-156	365	79	equatorial	equatorial	ADJ
abr-156	365	80	guinea	guinea	NOUN
abr-156	365	81	x	x	X
abr-156	365	82	gabon	gabon	NOUN
abr-156	365	83	x	x	SYM
abr-156	365	84	ghana	ghana	PROPN
abr-156	365	85	x	x	SYM
abr-156	365	86	guinea	guinea	NOUN
abr-156	365	87	conakry	conakry	NOUN
abr-156	365	88	x	x	PROPN
abr-156	365	89	kenya	kenya	PROPN
abr-156	365	90	x	x	PUNCT
abr-156	365	91	libya	libya	PROPN
abr-156	365	92	x	x	SYM
abr-156	365	93	madagascar	madagascar	PROPN
abr-156	365	94	x	x	SYM
abr-156	365	95	malawi	malawi	PROPN
abr-156	365	96	x	x	SYM
abr-156	365	97	mauritius	mauritius	PROPN
abr-156	365	98	x	x	X
abr-156	365	99	morocco	morocco	PROPN
abr-156	365	100	x	x	PROPN
abr-156	365	101	mozambique	mozambique	PROPN
abr-156	365	102	x	x	SYM
abr-156	365	103	namibia	namibia	PROPN
abr-156	365	104	x	x	SYM
abr-156	365	105	nigeria	nigeria	PROPN
abr-156	365	106	x	x	PROPN
abr-156	365	107	republic	republic	PROPN
abr-156	365	108	of	of	ADP
abr-156	365	109	congo	congo	PROPN
abr-156	365	110	x	x	PROPN
abr-156	365	111	rwanda	rwanda	PROPN
abr-156	365	112	x	x	PUNCT
abr-156	365	113	senegal	senegal	PROPN
abr-156	365	114	x	x	PROPN
abr-156	365	115	south	south	PROPN
abr-156	365	116	africa	africa	PROPN
abr-156	365	117	x	x	PROPN
abr-156	365	118	swaziland	swaziland	PROPN
abr-156	365	119	x	x	SYM
abr-156	365	120	tanzania	tanzania	PROPN
abr-156	365	121	x	x	SYM
abr-156	365	122	tunisia	tunisia	PROPN
abr-156	365	123	x	x	SYM
abr-156	365	124	uganda	uganda	PROPN
abr-156	365	125	x	x	SYM
abr-156	365	126	zambia	zambia	PROPN
abr-156	365	127	x	x	PROPN
abr-156	365	128	zimbabwe	zimbabwe	PROPN
abr-156	365	129	x	x	PROPN
abr-156	365	130	oceana	oceana	PROPN
abr-156	365	131	australia	australia	PROPN
abr-156	365	132	x	x	PRON
abr-156	365	133	should	should	AUX
abr-156	365	134	the	the	DET
abr-156	365	135	us	us	PROPN
abr-156	365	136	adopt	adopt	VERB
abr-156	365	137	ifrs	ifrs	PROPN
abr-156	365	138	?	?	PROPN
abr-156	366	1	44	44	NUM
abr-156	366	2	new	new	ADJ
abr-156	366	3	caledonia	caledonia	PROPN
abr-156	366	4	x	x	PROPN
abr-156	366	5	new	new	PROPN
abr-156	366	6	zealand	zealand	PROPN
abr-156	366	7	x	x	PROPN
abr-156	366	8	papua	papua	PROPN
abr-156	366	9	new	new	ADJ
abr-156	366	10	guinea	guinea	NOUN
abr-156	366	11	x	x	PUNCT
abr-156	366	12	totals	total	VERB
abr-156	366	13	55	55	NUM
abr-156	366	14	31	31	NUM
abr-156	366	15	14	14	NUM
abr-156	366	16	12	12	NUM
abr-156	366	17	34	34	NUM
abr-156	366	18	of	of	ADP
abr-156	366	19	the	the	DET
abr-156	366	20	countries	country	NOUN
abr-156	366	21	that	that	PRON
abr-156	366	22	use	use	VERB
abr-156	366	23	some	some	DET
abr-156	366	24	form	form	NOUN
abr-156	366	25	of	of	ADP
abr-156	366	26	ifrs	ifrs	PROPN
abr-156	366	27	(	(	PUNCT
abr-156	366	28	do	do	AUX
abr-156	366	29	n't	not	PART
abr-156	366	30	use	use	VERB
abr-156	366	31	ifrs	ifrs	NOUN
abr-156	366	32	and	and	CCONJ
abr-156	366	33	no	no	DET
abr-156	366	34	local	local	ADJ
abr-156	366	35	exchange	exchange	NOUN
abr-156	366	36	excluded	exclude	VERB
abr-156	366	37	):	):	PUNCT
abr-156	366	38	45.83	45.83	NUM
abr-156	366	39	%	%	NOUN
abr-156	366	40	use	use	NOUN
abr-156	366	41	ifrs	ifrs	NOUN
abr-156	366	42	as	as	SCONJ
abr-156	366	43	published	publish	VERB
abr-156	366	44	by	by	ADP
abr-156	366	45	the	the	DET
abr-156	366	46	iasb	iasb	ADJ
abr-156	366	47	25.83	25.83	NUM
abr-156	366	48	%	%	NOUN
abr-156	366	49	use	use	NOUN
abr-156	366	50	ifrs	ifrs	NOUN
abr-156	366	51	as	as	SCONJ
abr-156	366	52	endorsed	endorse	VERB
abr-156	366	53	by	by	ADP
abr-156	366	54	the	the	DET
abr-156	366	55	eu	eu	PROPN
abr-156	366	56	28.33	28.33	NUM
abr-156	366	57	%	%	NOUN
abr-156	366	58	fall	fall	NOUN
abr-156	366	59	into	into	ADP
abr-156	366	60	a	a	DET
abr-156	366	61	category	category	NOUN
abr-156	366	62	of	of	ADP
abr-156	366	63	"	"	PUNCT
abr-156	366	64	other	other	ADJ
abr-156	366	65	"	"	PUNCT
abr-156	366	66	less	less	ADJ
abr-156	366	67	than	than	ADP
abr-156	366	68	half	half	NOUN
abr-156	366	69	of	of	ADP
abr-156	366	70	the	the	DET
abr-156	366	71	countries	country	NOUN
abr-156	366	72	directly	directly	ADV
abr-156	366	73	use	use	VERB
abr-156	366	74	ifrs	ifrs	NOUN
abr-156	366	75	as	as	SCONJ
abr-156	366	76	published	publish	VERB
abr-156	366	77	by	by	ADP
abr-156	366	78	the	the	DET
abr-156	366	79	iasb	iasb	NOUN
abr-156	366	80	.	.	PUNCT
abr-156	367	1	appendix	appendix	NOUN
abr-156	367	2	b	b	NUM
abr-156	367	3	appendix	appendix	ADJ
abr-156	367	4	b	b	PROPN
abr-156	367	5	is	be	AUX
abr-156	367	6	taken	take	VERB
abr-156	367	7	from	from	ADP
abr-156	367	8	the	the	DET
abr-156	367	9	powerpoint	powerpoint	NOUN
abr-156	367	10	slides	slide	NOUN
abr-156	367	11	created	create	VERB
abr-156	367	12	by	by	ADP
abr-156	367	13	booker	booker	PROPN
abr-156	367	14	,	,	PUNCT
abr-156	367	15	caldwell	caldwell	PROPN
abr-156	367	16	,	,	PUNCT
abr-156	367	17	galbreath	galbreath	PROPN
abr-156	367	18	,	,	PUNCT
abr-156	367	19	&	&	CCONJ
abr-156	367	20	rooney	rooney	NOUN
abr-156	367	21	.	.	PUNCT
abr-156	368	1	they	they	PRON
abr-156	368	2	are	be	AUX
abr-156	368	3	meant	mean	VERB
abr-156	368	4	to	to	PART
abr-156	368	5	accompany	accompany	VERB
abr-156	368	6	spiceland	spiceland	PROPN
abr-156	368	7	,	,	PUNCT
abr-156	368	8	sepe	sepe	PROPN
abr-156	368	9	,	,	PUNCT
abr-156	368	10	and	and	CCONJ
abr-156	368	11	nelson	nelson	PROPN
abr-156	368	12	’s	’s	PART
abr-156	368	13	intermediate	intermediate	ADJ
abr-156	368	14	accounting	accounting	NOUN
abr-156	368	15	textbook	textbook	NOUN
abr-156	368	16	.	.	PUNCT
abr-156	369	1	every	every	DET
abr-156	369	2	chapter	chapter	NOUN
abr-156	369	3	’s	’s	PART
abr-156	369	4	powerpoints	powerpoint	NOUN
abr-156	369	5	contained	contain	VERB
abr-156	369	6	differences	difference	NOUN
abr-156	369	7	between	between	ADP
abr-156	369	8	gaap	gaap	PROPN
abr-156	369	9	and	and	CCONJ
abr-156	369	10	ifrs	ifrs	PROPN
abr-156	369	11	and	and	CCONJ
abr-156	369	12	they	they	PRON
abr-156	369	13	are	be	AUX
abr-156	369	14	directly	directly	ADV
abr-156	369	15	quoted	quote	VERB
abr-156	369	16	here	here	ADV
abr-156	369	17	.	.	PUNCT
abr-156	370	1	differences	difference	NOUN
abr-156	370	2	1	1	NUM
abr-156	370	3	-	-	SYM
abr-156	370	4	51	51	NUM
abr-156	370	5	are	be	AUX
abr-156	370	6	based	base	VERB
abr-156	370	7	on	on	ADP
abr-156	370	8	the	the	DET
abr-156	370	9	powerpoint	powerpoint	NOUN
abr-156	370	10	’s	’	VERB
abr-156	370	11	that	that	PRON
abr-156	370	12	accompanied	accompany	VERB
abr-156	370	13	the	the	DET
abr-156	370	14	2011	2011	NUM
abr-156	370	15	(	(	PUNCT
abr-156	370	16	sixth	sixth	ADJ
abr-156	370	17	edition	edition	NOUN
abr-156	370	18	)	)	PUNCT
abr-156	370	19	of	of	ADP
abr-156	370	20	the	the	DET
abr-156	370	21	textbook	textbook	NOUN
abr-156	370	22	.	.	PUNCT
abr-156	371	1	the	the	DET
abr-156	371	2	remaining	remain	VERB
abr-156	371	3	differences	difference	NOUN
abr-156	371	4	are	be	AUX
abr-156	371	5	based	base	VERB
abr-156	371	6	on	on	ADP
abr-156	371	7	the	the	DET
abr-156	371	8	2013	2013	NUM
abr-156	371	9	(	(	PUNCT
abr-156	371	10	seventh	seventh	PROPN
abr-156	371	11	edition	edition	NOUN
abr-156	371	12	)	)	PUNCT
abr-156	371	13	of	of	ADP
abr-156	371	14	the	the	DET
abr-156	371	15	same	same	ADJ
abr-156	371	16	textbook	textbook	NOUN
abr-156	371	17	.	.	PUNCT
abr-156	372	1	differences	difference	NOUN
abr-156	372	2	between	between	ADP
abr-156	372	3	us	us	PROPN
abr-156	372	4	gaap	gaap	PROPN
abr-156	372	5	and	and	CCONJ
abr-156	372	6	ifrs	ifrs	PROPN
abr-156	372	7	gaap	gaap	PROPN
abr-156	372	8	ifrs	ifrs	PROPN
abr-156	372	9	1	1	NUM
abr-156	372	10	does	do	AUX
abr-156	372	11	not	not	PART
abr-156	372	12	specify	specify	VERB
abr-156	372	13	a	a	DET
abr-156	372	14	minimum	minimum	ADJ
abr-156	372	15	list	list	NOUN
abr-156	372	16	of	of	ADP
abr-156	372	17	items	item	NOUN
abr-156	372	18	to	to	PART
abr-156	372	19	be	be	AUX
abr-156	372	20	presented	present	VERB
abr-156	372	21	in	in	ADP
abr-156	372	22	the	the	DET
abr-156	372	23	balance	balance	NOUN
abr-156	372	24	sheet	sheet	NOUN
abr-156	372	25	.	.	PUNCT
abr-156	373	1	specifies	specify	VERB
abr-156	373	2	a	a	DET
abr-156	373	3	minimum	minimum	NOUN
abr-156	373	4	list	list	NOUN
abr-156	373	5	of	of	ADP
abr-156	373	6	items	item	NOUN
abr-156	373	7	to	to	PART
abr-156	373	8	be	be	AUX
abr-156	373	9	presented	present	VERB
abr-156	373	10	in	in	ADP
abr-156	373	11	the	the	DET
abr-156	373	12	balance	balance	NOUN
abr-156	373	13	sheet	sheet	NOUN
abr-156	373	14	.	.	PUNCT
abr-156	374	1	2	2	NUM
abr-156	374	2	some	some	DET
abr-156	374	3	u.s	u.s	PROPN
abr-156	374	4	.	.	PROPN
abr-156	374	5	companies	company	NOUN
abr-156	374	6	use	use	VERB
abr-156	374	7	the	the	DET
abr-156	374	8	statement	statement	NOUN
abr-156	374	9	of	of	ADP
abr-156	374	10	financial	financial	ADJ
abr-156	374	11	position	position	NOUN
abr-156	374	12	title	title	NOUN
abr-156	374	13	as	as	ADV
abr-156	374	14	well	well	ADV
abr-156	374	15	.	.	PUNCT
abr-156	375	1	statement	statement	NOUN
abr-156	375	2	title	title	NOUN
abr-156	375	3	changed	change	VERB
abr-156	375	4	to	to	ADP
abr-156	375	5	statement	statement	NOUN
abr-156	375	6	of	of	ADP
abr-156	375	7	financial	financial	ADJ
abr-156	375	8	position	position	NOUN
abr-156	375	9	3	3	NUM
abr-156	375	10	presents	present	VERB
abr-156	375	11	current	current	ADJ
abr-156	375	12	assets	asset	NOUN
abr-156	375	13	and	and	CCONJ
abr-156	375	14	liabilities	liability	NOUN
abr-156	375	15	before	before	ADP
abr-156	375	16	noncurrent	noncurrent	ADJ
abr-156	375	17	assets	asset	NOUN
abr-156	375	18	and	and	CCONJ
abr-156	375	19	liabilities	liability	NOUN
abr-156	375	20	.	.	PUNCT
abr-156	376	1	does	do	AUX
abr-156	376	2	not	not	PART
abr-156	376	3	prescribe	prescribe	VERB
abr-156	376	4	the	the	DET
abr-156	376	5	format	format	NOUN
abr-156	376	6	of	of	ADP
abr-156	376	7	the	the	DET
abr-156	376	8	balance	balance	NOUN
abr-156	376	9	sheet	sheet	NOUN
abr-156	376	10	,	,	PUNCT
abr-156	376	11	but	but	CCONJ
abr-156	376	12	balance	balance	NOUN
abr-156	376	13	sheets	sheet	NOUN
abr-156	376	14	prepared	prepare	VERB
abr-156	376	15	using	use	VERB
abr-156	376	16	ifrs	ifrs	NOUN
abr-156	376	17	often	often	ADV
abr-156	376	18	report	report	VERB
abr-156	376	19	noncurrent	noncurrent	ADJ
abr-156	376	20	items	item	NOUN
abr-156	376	21	first	first	ADV
abr-156	376	22	.	.	PUNCT
abr-156	377	1	4	4	NUM
abr-156	377	2	has	have	VERB
abr-156	377	3	no	no	DET
abr-156	377	4	minimum	minimum	ADJ
abr-156	377	5	requirements	requirement	NOUN
abr-156	377	6	.	.	PUNCT
abr-156	378	1	specifies	specify	VERB
abr-156	378	2	certain	certain	ADJ
abr-156	378	3	minimum	minimum	ADJ
abr-156	378	4	information	information	NOUN
abr-156	378	5	to	to	PART
abr-156	378	6	be	be	AUX
abr-156	378	7	reported	report	VERB
abr-156	378	8	on	on	ADP
abr-156	378	9	the	the	DET
abr-156	378	10	face	face	NOUN
abr-156	378	11	of	of	ADP
abr-156	378	12	the	the	DET
abr-156	378	13	income	income	NOUN
abr-156	378	14	statement	statement	NOUN
abr-156	378	15	.	.	PUNCT
abr-156	379	1	5	5	NUM
abr-156	379	2	sec	sec	PROPN
abr-156	379	3	requires	require	VERB
abr-156	379	4	that	that	SCONJ
abr-156	379	5	expenses	expense	NOUN
abr-156	379	6	be	be	AUX
abr-156	379	7	classified	classify	VERB
abr-156	379	8	by	by	ADP
abr-156	379	9	function	function	NOUN
abr-156	379	10	.	.	PUNCT
abr-156	380	1	allows	allow	VERB
abr-156	380	2	expenses	expense	NOUN
abr-156	380	3	classified	classify	VERB
abr-156	380	4	by	by	ADP
abr-156	380	5	function	function	NOUN
abr-156	380	6	or	or	CCONJ
abr-156	380	7	natural	natural	ADJ
abr-156	380	8	description	description	NOUN
abr-156	380	9	.	.	PUNCT
abr-156	381	1	6	6	NUM
abr-156	381	2	“	"	PUNCT
abr-156	381	3	bottom	bottom	ADJ
abr-156	381	4	line	line	NOUN
abr-156	381	5	”	"	PUNCT
abr-156	381	6	called	call	VERB
abr-156	381	7	net	net	ADJ
abr-156	381	8	income	income	NOUN
abr-156	381	9	or	or	CCONJ
abr-156	381	10	net	net	ADJ
abr-156	381	11	loss	loss	NOUN
abr-156	381	12	.	.	PUNCT
abr-156	382	1	“	"	PUNCT
abr-156	382	2	bottom	bottom	ADJ
abr-156	382	3	line	line	NOUN
abr-156	382	4	”	"	PUNCT
abr-156	382	5	called	call	VERB
abr-156	382	6	profit	profit	NOUN
abr-156	382	7	or	or	CCONJ
abr-156	382	8	loss	loss	NOUN
abr-156	382	9	.	.	PUNCT
abr-156	383	1	7	7	NUM
abr-156	383	2	report	report	VERB
abr-156	383	3	extraordinary	extraordinary	ADJ
abr-156	383	4	items	item	NOUN
abr-156	383	5	separately	separately	ADV
abr-156	383	6	.	.	PUNCT
abr-156	384	1	prohibits	prohibit	NOUN
abr-156	384	2	reporting	report	VERB
abr-156	384	3	extraordinary	extraordinary	ADJ
abr-156	384	4	items	item	NOUN
abr-156	384	5	.	.	PUNCT
abr-156	384	6	8	8	NUM
abr-156	384	7	includes	include	VERB
abr-156	384	8	four	four	NUM
abr-156	384	9	possible	possible	ADJ
abr-156	384	10	other	other	ADJ
abr-156	384	11	comprehensive	comprehensive	ADJ
abr-156	384	12	income	income	NOUN
abr-156	384	13	items	item	NOUN
abr-156	384	14	.	.	PUNCT
abr-156	385	1	includes	include	VERB
abr-156	385	2	same	same	ADJ
abr-156	385	3	four	four	NUM
abr-156	385	4	.	.	PUNCT
abr-156	385	5	includes	include	VERB
abr-156	385	6	a	a	DET
abr-156	385	7	fifth	fifth	ADJ
abr-156	385	8	possible	possible	ADJ
abr-156	385	9	item	item	NOUN
abr-156	385	10	,	,	PUNCT
abr-156	385	11	changes	change	NOUN
abr-156	385	12	in	in	ADP
abr-156	385	13	revaluation	revaluation	NOUN
abr-156	385	14	surplus	surplus	NOUN
abr-156	385	15	,	,	PUNCT
abr-156	385	16	from	from	ADP
abr-156	385	17	the	the	DET
abr-156	385	18	optional	optional	ADJ
abr-156	385	19	revaluation	revaluation	NOUN
abr-156	385	20	of	of	ADP
abr-156	385	21	property	property	NOUN
abr-156	385	22	,	,	PUNCT
abr-156	385	23	plant	plant	NOUN
abr-156	385	24	,	,	PUNCT
abr-156	385	25	and	and	CCONJ
abr-156	385	26	equipment	equipment	NOUN
abr-156	385	27	and	and	CCONJ
abr-156	385	28	intangible	intangible	ADJ
abr-156	385	29	assets	asset	NOUN
abr-156	385	30	.	.	PUNCT
abr-156	386	1	9	9	NUM
abr-156	386	2	operating	operating	NOUN
abr-156	386	3	activities	activity	NOUN
abr-156	386	4	:	:	PUNCT
abr-156	386	5	dividends	dividend	NOUN
abr-156	386	6	received	receive	VERB
abr-156	386	7	,	,	PUNCT
abr-156	386	8	interest	interest	NOUN
abr-156	386	9	received	receive	VERB
abr-156	386	10	,	,	PUNCT
abr-156	386	11	interest	interest	NOUN
abr-156	386	12	paid	pay	VERB
abr-156	386	13	operating	operating	NOUN
abr-156	386	14	activities	activity	NOUN
abr-156	386	15	schmidt	schmidt	PROPN
abr-156	386	16	&	&	CCONJ
abr-156	386	17	schoeppey	schoeppey	PROPN
abr-156	386	18	45	45	NUM
abr-156	386	19	10	10	NUM
abr-156	386	20	investing	investing	NOUN
abr-156	386	21	activities	activity	NOUN
abr-156	386	22	investing	invest	VERB
abr-156	386	23	activities	activity	NOUN
abr-156	386	24	:	:	PUNCT
abr-156	386	25	dividends	dividend	NOUN
abr-156	386	26	received	receive	VERB
abr-156	386	27	,	,	PUNCT
abr-156	386	28	interest	interest	NOUN
abr-156	386	29	received	receive	VERB
abr-156	386	30	11	11	NUM
abr-156	386	31	financing	financing	NOUN
abr-156	386	32	activities	activity	NOUN
abr-156	386	33	:	:	PUNCT
abr-156	386	34	dividends	dividend	NOUN
abr-156	386	35	paid	pay	VERB
abr-156	386	36	financing	financing	NOUN
abr-156	386	37	activities	activity	NOUN
abr-156	386	38	:	:	PUNCT
abr-156	386	39	dividends	dividend	NOUN
abr-156	386	40	paid	pay	VERB
abr-156	386	41	,	,	PUNCT
abr-156	386	42	interest	interest	NOUN
abr-156	386	43	paid	pay	VERB
abr-156	386	44	12	12	NUM
abr-156	386	45	earnings	earning	NOUN
abr-156	386	46	process	process	NOUN
abr-156	386	47	is	be	AUX
abr-156	386	48	complete	complete	ADJ
abr-156	386	49	or	or	CCONJ
abr-156	386	50	virtually	virtually	ADV
abr-156	386	51	complete	complete	ADJ
abr-156	386	52	.	.	PUNCT
abr-156	387	1	revenue	revenue	NOUN
abr-156	387	2	and	and	CCONJ
abr-156	387	3	costs	cost	NOUN
abr-156	387	4	can	can	AUX
abr-156	387	5	be	be	AUX
abr-156	387	6	measured	measure	VERB
abr-156	387	7	reliably	reliably	ADV
abr-156	387	8	.	.	PUNCT
abr-156	388	1	13	13	NUM
abr-156	388	2	reasonable	reasonable	ADJ
abr-156	388	3	certainty	certainty	NOUN
abr-156	388	4	as	as	ADP
abr-156	388	5	to	to	ADP
abr-156	388	6	the	the	DET
abr-156	388	7	collectibility	collectibility	NOUN
abr-156	388	8	of	of	ADP
abr-156	388	9	the	the	DET
abr-156	388	10	asset	asset	NOUN
abr-156	388	11	to	to	PART
abr-156	388	12	be	be	AUX
abr-156	388	13	received	receive	VERB
abr-156	388	14	.	.	PUNCT
abr-156	389	1	probable	probable	ADJ
abr-156	389	2	that	that	SCONJ
abr-156	389	3	economic	economic	ADJ
abr-156	389	4	benefits	benefit	NOUN
abr-156	389	5	will	will	AUX
abr-156	389	6	flow	flow	VERB
abr-156	389	7	to	to	ADP
abr-156	389	8	the	the	DET
abr-156	389	9	seller	seller	NOUN
abr-156	389	10	.	.	PUNCT
abr-156	390	1	risk	risk	NOUN
abr-156	390	2	and	and	CCONJ
abr-156	390	3	rewards	reward	NOUN
abr-156	390	4	are	be	AUX
abr-156	390	5	transferred	transfer	VERB
abr-156	390	6	to	to	PART
abr-156	390	7	buyer	buyer	NOUN
abr-156	390	8	and	and	CCONJ
abr-156	390	9	seller	seller	NOUN
abr-156	390	10	does	do	AUX
abr-156	390	11	not	not	PART
abr-156	390	12	manage	manage	VERB
abr-156	390	13	or	or	CCONJ
abr-156	390	14	control	control	VERB
abr-156	390	15	the	the	DET
abr-156	390	16	goods	good	NOUN
abr-156	390	17	.	.	PUNCT
abr-156	391	1	stage	stage	NOUN
abr-156	391	2	of	of	ADP
abr-156	391	3	completion	completion	NOUN
abr-156	391	4	can	can	AUX
abr-156	391	5	be	be	AUX
abr-156	391	6	measured	measure	VERB
abr-156	391	7	reliably	reliably	ADV
abr-156	391	8	.	.	PUNCT
abr-156	392	1	14	14	NUM
abr-156	392	2	requires	require	VERB
abr-156	392	3	completed	complete	VERB
abr-156	392	4	contract	contract	NOUN
abr-156	392	5	method	method	NOUN
abr-156	392	6	when	when	SCONJ
abr-156	392	7	reliable	reliable	ADJ
abr-156	392	8	estimates	estimate	NOUN
abr-156	392	9	ca	can	AUX
abr-156	392	10	n’t	not	PART
abr-156	392	11	be	be	AUX
abr-156	392	12	made	make	VERB
abr-156	392	13	.	.	PUNCT
abr-156	393	1	requires	require	VERB
abr-156	393	2	cost	cost	NOUN
abr-156	393	3	recovery	recovery	NOUN
abr-156	393	4	method	method	NOUN
abr-156	393	5	when	when	SCONJ
abr-156	393	6	reliable	reliable	ADJ
abr-156	393	7	estimates	estimate	NOUN
abr-156	393	8	ca	can	AUX
abr-156	393	9	n’t	not	PART
abr-156	393	10	be	be	AUX
abr-156	393	11	made	make	VERB
abr-156	393	12	.	.	PUNCT
abr-156	394	1	15	15	NUM
abr-156	394	2	revenue	revenue	NOUN
abr-156	394	3	should	should	AUX
abr-156	394	4	be	be	AUX
abr-156	394	5	allocated	allocate	VERB
abr-156	394	6	to	to	ADP
abr-156	394	7	the	the	DET
abr-156	394	8	various	various	ADJ
abr-156	394	9	elements	element	NOUN
abr-156	394	10	based	base	VERB
abr-156	394	11	on	on	ADP
abr-156	394	12	the	the	DET
abr-156	394	13	stand	stand	VERB
abr-156	394	14	-	-	PUNCT
abr-156	394	15	alone	alone	ADV
abr-156	394	16	selling	sell	VERB
abr-156	394	17	prices	price	NOUN
abr-156	394	18	of	of	ADP
abr-156	394	19	the	the	DET
abr-156	394	20	individual	individual	ADJ
abr-156	394	21	elements	element	NOUN
abr-156	394	22	.	.	PUNCT
abr-156	395	1	these	these	PRON
abr-156	395	2	can	can	AUX
abr-156	395	3	be	be	AUX
abr-156	395	4	estimated	estimate	VERB
abr-156	395	5	for	for	ADP
abr-156	395	6	non	non	ADJ
abr-156	395	7	-	-	ADJ
abr-156	395	8	software	software	ADJ
abr-156	395	9	arrangements	arrangement	NOUN
abr-156	395	10	if	if	SCONJ
abr-156	395	11	vsoe	vsoe	PROPN
abr-156	395	12	is	be	AUX
abr-156	395	13	not	not	PART
abr-156	395	14	available	available	ADJ
abr-156	395	15	,	,	PUNCT
abr-156	395	16	but	but	CCONJ
abr-156	395	17	have	have	VERB
abr-156	395	18	to	to	PART
abr-156	395	19	use	use	VERB
abr-156	395	20	vsoe	vsoe	PROPN
abr-156	395	21	for	for	ADP
abr-156	395	22	software	software	NOUN
abr-156	395	23	arrangements	arrangement	NOUN
abr-156	395	24	.	.	PUNCT
abr-156	396	1	may	may	AUX
abr-156	396	2	be	be	AUX
abr-156	396	3	necessary	necessary	ADJ
abr-156	396	4	to	to	PART
abr-156	396	5	apply	apply	VERB
abr-156	396	6	the	the	DET
abr-156	396	7	recognition	recognition	NOUN
abr-156	396	8	criteria	criterion	NOUN
abr-156	396	9	to	to	ADP
abr-156	396	10	the	the	DET
abr-156	396	11	separately	separately	ADV
abr-156	396	12	identifiable	identifiable	ADJ
abr-156	396	13	components	component	NOUN
abr-156	396	14	of	of	ADP
abr-156	396	15	a	a	DET
abr-156	396	16	single	single	ADJ
abr-156	396	17	transaction	transaction	NOUN
abr-156	396	18	.	.	PUNCT
abr-156	397	1	allocation	allocation	NOUN
abr-156	397	2	of	of	ADP
abr-156	397	3	total	total	ADJ
abr-156	397	4	revenue	revenue	NOUN
abr-156	397	5	to	to	ADP
abr-156	397	6	individual	individual	ADJ
abr-156	397	7	components	component	NOUN
abr-156	397	8	are	be	AUX
abr-156	397	9	based	base	VERB
abr-156	397	10	on	on	ADP
abr-156	397	11	fair	fair	ADJ
abr-156	397	12	value	value	NOUN
abr-156	397	13	.	.	PUNCT
abr-156	398	1	16	16	NUM
abr-156	398	2	has	have	VERB
abr-156	398	3	over	over	ADP
abr-156	398	4	100	100	NUM
abr-156	398	5	revenue	revenue	NOUN
abr-156	398	6	-	-	PUNCT
abr-156	398	7	related	relate	VERB
abr-156	398	8	standards	standard	NOUN
abr-156	398	9	that	that	PRON
abr-156	398	10	sometimes	sometimes	ADV
abr-156	398	11	contradict	contradict	VERB
abr-156	398	12	each	each	DET
abr-156	398	13	other	other	ADJ
abr-156	398	14	.	.	PUNCT
abr-156	399	1	has	have	VERB
abr-156	399	2	two	two	NUM
abr-156	399	3	primary	primary	ADJ
abr-156	399	4	standards	standard	NOUN
abr-156	399	5	that	that	PRON
abr-156	399	6	also	also	ADV
abr-156	399	7	sometimes	sometimes	ADV
abr-156	399	8	contradict	contradict	VERB
abr-156	399	9	each	each	DET
abr-156	399	10	other	other	ADJ
abr-156	399	11	and	and	CCONJ
abr-156	399	12	that	that	PRON
abr-156	399	13	do	do	AUX
abr-156	399	14	n’t	not	PART
abr-156	399	15	offer	offer	VERB
abr-156	399	16	guidance	guidance	NOUN
abr-156	399	17	in	in	ADP
abr-156	399	18	some	some	DET
abr-156	399	19	important	important	ADJ
abr-156	399	20	areas	area	NOUN
abr-156	399	21	(	(	PUNCT
abr-156	399	22	like	like	ADP
abr-156	399	23	multiple	multiple	ADJ
abr-156	399	24	deliverables	deliverable	NOUN
abr-156	399	25	)	)	PUNCT
abr-156	399	26	.	.	PUNCT
abr-156	400	1	17	17	NUM
abr-156	400	2	bank	bank	NOUN
abr-156	400	3	overdrafts	overdraft	NOUN
abr-156	400	4	are	be	AUX
abr-156	400	5	treated	treat	VERB
abr-156	400	6	as	as	ADP
abr-156	400	7	liabilities	liability	NOUN
abr-156	400	8	.	.	PUNCT
abr-156	401	1	bank	bank	NOUN
abr-156	401	2	overdrafts	overdraft	NOUN
abr-156	401	3	may	may	AUX
abr-156	401	4	be	be	AUX
abr-156	401	5	offset	offset	VERB
abr-156	401	6	against	against	ADP
abr-156	401	7	other	other	ADJ
abr-156	401	8	cash	cash	NOUN
abr-156	401	9	accounts	account	NOUN
abr-156	401	10	.	.	PUNCT
abr-156	402	1	18	18	NUM
abr-156	402	2	u.s	u.s	PROPN
abr-156	402	3	.	.	PROPN
abr-156	402	4	gaap	gaap	PROPN
abr-156	402	5	allows	allow	VERB
abr-156	402	6	a	a	DET
abr-156	402	7	“	"	PUNCT
abr-156	402	8	fair	fair	ADJ
abr-156	402	9	value	value	NOUN
abr-156	402	10	option	option	NOUN
abr-156	402	11	”	"	PUNCT
abr-156	402	12	for	for	ADP
abr-156	402	13	accounting	account	VERB
abr-156	402	14	for	for	ADP
abr-156	402	15	receivables	receivables	NOUN
abr-156	402	16	.	.	PUNCT
abr-156	403	1	ifrs	ifrs	PROPN
abr-156	403	2	restricts	restrict	VERB
abr-156	403	3	the	the	DET
abr-156	403	4	circumstances	circumstance	NOUN
abr-156	403	5	in	in	ADP
abr-156	403	6	which	which	PRON
abr-156	403	7	a	a	DET
abr-156	403	8	“	"	PUNCT
abr-156	403	9	fair	fair	ADJ
abr-156	403	10	value	value	NOUN
abr-156	403	11	option	option	NOUN
abr-156	403	12	”	"	PUNCT
abr-156	403	13	for	for	ADP
abr-156	403	14	accounting	account	VERB
abr-156	403	15	for	for	ADP
abr-156	403	16	receivables	receivables	NOUN
abr-156	403	17	is	be	AUX
abr-156	403	18	allowed	allow	VERB
abr-156	403	19	19	19	NUM
abr-156	403	20	u.s	u.s	PROPN
abr-156	403	21	.	.	PROPN
abr-156	403	22	gaap	gaap	PROPN
abr-156	403	23	does	do	AUX
abr-156	403	24	not	not	PART
abr-156	403	25	allow	allow	VERB
abr-156	403	26	receivables	receivables	NOUN
abr-156	403	27	to	to	PART
abr-156	403	28	be	be	AUX
abr-156	403	29	accounted	account	VERB
abr-156	403	30	for	for	ADP
abr-156	403	31	as	as	ADP
abr-156	403	32	“	"	PUNCT
abr-156	403	33	available	available	ADJ
abr-156	403	34	for	for	ADP
abr-156	403	35	sale	sale	NOUN
abr-156	403	36	”	"	PUNCT
abr-156	403	37	investments	investment	NOUN
abr-156	403	38	.	.	PUNCT
abr-156	404	1	in	in	ADP
abr-156	404	2	the	the	DET
abr-156	404	3	years	year	NOUN
abr-156	404	4	between	between	ADP
abr-156	404	5	2010	2010	NUM
abr-156	404	6	and	and	CCONJ
abr-156	404	7	2012	2012	NUM
abr-156	404	8	,	,	PUNCT
abr-156	404	9	companies	company	NOUN
abr-156	404	10	may	may	AUX
abr-156	404	11	account	account	VERB
abr-156	404	12	for	for	ADP
abr-156	404	13	receivables	receivables	NOUN
abr-156	404	14	as	as	ADP
abr-156	404	15	“	"	PUNCT
abr-156	404	16	available	available	ADJ
abr-156	404	17	for	for	ADP
abr-156	404	18	sale	sale	NOUN
abr-156	404	19	”	"	PUNCT
abr-156	404	20	investments	investment	NOUN
abr-156	404	21	if	if	SCONJ
abr-156	404	22	the	the	DET
abr-156	404	23	approach	approach	NOUN
abr-156	404	24	is	be	AUX
abr-156	404	25	elected	elect	VERB
abr-156	404	26	initially	initially	ADV
abr-156	404	27	.	.	PUNCT
abr-156	405	1	after	after	ADP
abr-156	405	2	january	january	PROPN
abr-156	405	3	1	1	NUM
abr-156	405	4	,	,	PUNCT
abr-156	405	5	2013	2013	NUM
abr-156	405	6	,	,	PUNCT
abr-156	405	7	this	this	DET
abr-156	405	8	treatment	treatment	NOUN
abr-156	405	9	is	be	AUX
abr-156	405	10	no	no	ADV
abr-156	405	11	longer	long	ADV
abr-156	405	12	allowed	allow	VERB
abr-156	405	13	20	20	NUM
abr-156	405	14	u.s	u.s	PROPN
abr-156	405	15	.	.	PROPN
abr-156	405	16	gaap	gaap	PROPN
abr-156	405	17	requires	require	VERB
abr-156	405	18	more	more	ADJ
abr-156	405	19	disaggregation	disaggregation	NOUN
abr-156	405	20	of	of	ADP
abr-156	405	21	accounts	account	NOUN
abr-156	405	22	and	and	CCONJ
abr-156	405	23	notes	note	NOUN
abr-156	405	24	receivable	receivable	ADJ
abr-156	405	25	in	in	ADP
abr-156	405	26	the	the	DET
abr-156	405	27	balance	balance	NOUN
abr-156	405	28	sheet	sheet	NOUN
abr-156	405	29	or	or	CCONJ
abr-156	405	30	notes	note	NOUN
abr-156	405	31	.	.	PUNCT
abr-156	406	1	21	21	NUM
abr-156	406	2	u.s	u.s	PROPN
abr-156	406	3	.	.	PROPN
abr-156	406	4	gaap	gaap	PROPN
abr-156	406	5	focuses	focus	VERB
abr-156	406	6	on	on	ADP
abr-156	406	7	whether	whether	SCONJ
abr-156	406	8	control	control	NOUN
abr-156	406	9	of	of	ADP
abr-156	406	10	assets	asset	NOUN
abr-156	406	11	has	have	AUX
abr-156	406	12	shifted	shift	VERB
abr-156	406	13	from	from	ADP
abr-156	406	14	the	the	DET
abr-156	406	15	transferor	transferor	NOUN
abr-156	406	16	to	to	ADP
abr-156	406	17	the	the	DET
abr-156	406	18	transferee	transferee	NOUN
abr-156	406	19	.	.	PUNCT
abr-156	407	1	ifrs	ifrs	PROPN
abr-156	407	2	requires	require	VERB
abr-156	407	3	a	a	DET
abr-156	407	4	more	more	ADV
abr-156	407	5	complex	complex	ADJ
abr-156	407	6	decision	decision	NOUN
abr-156	407	7	process	process	NOUN
abr-156	407	8	.	.	PUNCT
abr-156	408	1	the	the	DET
abr-156	408	2	company	company	NOUN
abr-156	408	3	has	have	VERB
abr-156	408	4	to	to	PART
abr-156	408	5	have	have	AUX
abr-156	408	6	transferred	transfer	VERB
abr-156	408	7	the	the	DET
abr-156	408	8	rights	right	NOUN
abr-156	408	9	to	to	PART
abr-156	408	10	receive	receive	VERB
abr-156	408	11	the	the	DET
abr-156	408	12	cash	cash	NOUN
abr-156	408	13	flows	flow	NOUN
abr-156	408	14	from	from	ADP
abr-156	408	15	the	the	DET
abr-156	408	16	receivable	receivable	NOUN
abr-156	408	17	,	,	PUNCT
abr-156	408	18	and	and	CCONJ
abr-156	408	19	then	then	ADV
abr-156	408	20	considers	consider	VERB
abr-156	408	21	whether	whether	SCONJ
abr-156	408	22	the	the	DET
abr-156	408	23	company	company	NOUN
abr-156	408	24	has	have	AUX
abr-156	408	25	transferred	transfer	VERB
abr-156	408	26	“	"	PUNCT
abr-156	408	27	substantially	substantially	ADV
abr-156	408	28	all	all	PRON
abr-156	408	29	of	of	ADP
abr-156	408	30	the	the	DET
abr-156	408	31	risks	risk	NOUN
abr-156	408	32	and	and	CCONJ
abr-156	408	33	rewards	reward	NOUN
abr-156	408	34	of	of	ADP
abr-156	408	35	ownership	ownership	NOUN
abr-156	408	36	,	,	PUNCT
abr-156	408	37	”	"	PUNCT
abr-156	408	38	as	as	ADV
abr-156	408	39	well	well	ADV
abr-156	408	40	as	as	ADP
abr-156	408	41	whether	whether	SCONJ
abr-156	408	42	the	the	DET
abr-156	408	43	company	company	NOUN
abr-156	408	44	has	have	AUX
abr-156	408	45	transferred	transfer	VERB
abr-156	408	46	control	control	NOUN
abr-156	408	47	.	.	PUNCT
abr-156	409	1	22	22	NUM
abr-156	409	2	lifo	lifo	NOUN
abr-156	409	3	is	be	AUX
abr-156	409	4	permitted	permit	VERB
abr-156	409	5	and	and	CCONJ
abr-156	409	6	used	use	VERB
abr-156	409	7	by	by	ADP
abr-156	409	8	u.s	u.s	PROPN
abr-156	409	9	.	.	PROPN
abr-156	409	10	companies	company	NOUN
abr-156	409	11	.	.	PUNCT
abr-156	410	1	ias	ias	PROPN
abr-156	410	2	no	no	INTJ
abr-156	410	3	.	.	PROPN
abr-156	410	4	2	2	NUM
abr-156	410	5	,	,	PUNCT
abr-156	410	6	inventories	inventory	NOUN
abr-156	410	7	,	,	PUNCT
abr-156	410	8	does	do	AUX
abr-156	410	9	not	not	PART
abr-156	410	10	permit	permit	VERB
abr-156	410	11	the	the	DET
abr-156	410	12	use	use	NOUN
abr-156	410	13	of	of	ADP
abr-156	410	14	lifo	lifo	NOUN
abr-156	410	15	.	.	PUNCT
abr-156	411	1	23	23	NUM
abr-156	411	2	if	if	SCONJ
abr-156	411	3	used	use	VERB
abr-156	411	4	for	for	ADP
abr-156	411	5	income	income	NOUN
abr-156	411	6	tax	tax	NOUN
abr-156	411	7	reporting	reporting	NOUN
abr-156	411	8	,	,	PUNCT
abr-156	411	9	the	the	DET
abr-156	411	10	company	company	NOUN
abr-156	411	11	must	must	AUX
abr-156	411	12	use	use	VERB
abr-156	411	13	lifo	lifo	NOUN
abr-156	411	14	for	for	ADP
abr-156	411	15	financial	financial	ADJ
abr-156	411	16	because	because	SCONJ
abr-156	411	17	of	of	ADP
abr-156	411	18	this	this	DET
abr-156	411	19	restriction	restriction	NOUN
abr-156	411	20	,	,	PUNCT
abr-156	411	21	many	many	ADJ
abr-156	411	22	u.s	u.s	PROPN
abr-156	411	23	.	.	PROPN
abr-156	411	24	companies	company	NOUN
abr-156	411	25	use	use	VERB
abr-156	411	26	lifo	lifo	NOUN
abr-156	411	27	only	only	ADV
abr-156	411	28	for	for	ADP
abr-156	411	29	domestic	domestic	ADJ
abr-156	411	30	inventories	inventory	NOUN
abr-156	411	31	.	.	PUNCT
abr-156	412	1	should	should	AUX
abr-156	412	2	the	the	DET
abr-156	412	3	us	us	PROPN
abr-156	412	4	adopt	adopt	VERB
abr-156	412	5	ifrs	ifrs	PROPN
abr-156	412	6	?	?	PUNCT
abr-156	413	1	46	46	NUM
abr-156	413	2	reporting	report	VERB
abr-156	413	3	.	.	PUNCT
abr-156	414	1	24	24	NUM
abr-156	414	2	lcm	lcm	NOUN
abr-156	414	3	requires	require	VERB
abr-156	414	4	selecting	select	VERB
abr-156	414	5	market	market	NOUN
abr-156	414	6	from	from	ADP
abr-156	414	7	replacement	replacement	NOUN
abr-156	414	8	cost	cost	NOUN
abr-156	414	9	,	,	PUNCT
abr-156	414	10	net	net	ADJ
abr-156	414	11	realizable	realizable	ADJ
abr-156	414	12	value	value	NOUN
abr-156	414	13	or	or	CCONJ
abr-156	414	14	nrv	nrv	PROPN
abr-156	414	15	reduced	reduce	VERB
abr-156	414	16	by	by	ADP
abr-156	414	17	the	the	DET
abr-156	414	18	normal	normal	ADJ
abr-156	414	19	profit	profit	NOUN
abr-156	414	20	margin	margin	NOUN
abr-156	414	21	.	.	PUNCT
abr-156	415	1	ias	ias	PROPN
abr-156	415	2	no	no	INTJ
abr-156	415	3	.	.	PROPN
abr-156	415	4	2	2	NUM
abr-156	415	5	,	,	PUNCT
abr-156	415	6	states	state	VERB
abr-156	415	7	that	that	SCONJ
abr-156	415	8	the	the	DET
abr-156	415	9	designated	designate	VERB
abr-156	415	10	market	market	NOUN
abr-156	415	11	will	will	AUX
abr-156	415	12	always	always	ADV
abr-156	415	13	be	be	AUX
abr-156	415	14	net	net	ADJ
abr-156	415	15	realizable	realizable	ADJ
abr-156	415	16	value	value	NOUN
abr-156	415	17	.	.	PUNCT
abr-156	416	1	25	25	NUM
abr-156	416	2	designated	designate	VERB
abr-156	416	3	market	market	NOUN
abr-156	416	4	is	be	AUX
abr-156	416	5	compared	compare	VERB
abr-156	416	6	to	to	ADP
abr-156	416	7	historical	historical	ADJ
abr-156	416	8	cost	cost	NOUN
abr-156	416	9	to	to	PART
abr-156	416	10	determine	determine	VERB
abr-156	416	11	lcm	lcm	NOUN
abr-156	416	12	.	.	PUNCT
abr-156	417	1	26	26	NUM
abr-156	417	2	under	under	ADP
abr-156	417	3	u.s	u.s	PROPN
abr-156	417	4	.	.	PROPN
abr-156	417	5	gaap	gaap	PROPN
abr-156	417	6	,	,	PUNCT
abr-156	417	7	the	the	DET
abr-156	417	8	lcm	lcm	NOUN
abr-156	417	9	rule	rule	NOUN
abr-156	417	10	can	can	AUX
abr-156	417	11	be	be	AUX
abr-156	417	12	applied	apply	VERB
abr-156	417	13	to	to	ADP
abr-156	417	14	individual	individual	ADJ
abr-156	417	15	items	item	NOUN
abr-156	417	16	,	,	PUNCT
abr-156	417	17	logical	logical	ADJ
abr-156	417	18	inventory	inventory	NOUN
abr-156	417	19	categories	category	NOUN
abr-156	417	20	,	,	PUNCT
abr-156	417	21	or	or	CCONJ
abr-156	417	22	the	the	DET
abr-156	417	23	entire	entire	ADJ
abr-156	417	24	inventory	inventory	NOUN
abr-156	417	25	.	.	PUNCT
abr-156	418	1	the	the	DET
abr-156	418	2	lcm	lcm	NOUN
abr-156	418	3	assessment	assessment	NOUN
abr-156	418	4	usually	usually	ADV
abr-156	418	5	is	be	AUX
abr-156	418	6	applied	apply	VERB
abr-156	418	7	to	to	ADP
abr-156	418	8	individual	individual	ADJ
abr-156	418	9	items	item	NOUN
abr-156	418	10	,	,	PUNCT
abr-156	418	11	although	although	SCONJ
abr-156	418	12	using	use	VERB
abr-156	418	13	logical	logical	ADJ
abr-156	418	14	inventory	inventory	NOUN
abr-156	418	15	categories	category	NOUN
abr-156	418	16	is	be	AUX
abr-156	418	17	allowed	allow	VERB
abr-156	418	18	under	under	ADP
abr-156	418	19	certain	certain	ADJ
abr-156	418	20	circumstances	circumstance	NOUN
abr-156	418	21	.	.	PUNCT
abr-156	419	1	27	27	NUM
abr-156	419	2	reversals	reversal	NOUN
abr-156	419	3	are	be	AUX
abr-156	419	4	not	not	PART
abr-156	419	5	permitted	permit	VERB
abr-156	419	6	under	under	ADP
abr-156	419	7	gaap	gaap	NOUN
abr-156	419	8	.	.	PUNCT
abr-156	420	1	if	if	SCONJ
abr-156	420	2	an	an	DET
abr-156	420	3	inventory	inventory	NOUN
abr-156	420	4	write	write	NOUN
abr-156	420	5	-	-	PUNCT
abr-156	420	6	down	down	NOUN
abr-156	420	7	is	be	AUX
abr-156	420	8	not	not	PART
abr-156	420	9	longer	long	ADV
abr-156	420	10	appropriate	appropriate	ADJ
abr-156	420	11	,	,	PUNCT
abr-156	420	12	it	it	PRON
abr-156	420	13	must	must	AUX
abr-156	420	14	be	be	AUX
abr-156	420	15	reversed	reverse	VERB
abr-156	420	16	.	.	PUNCT
abr-156	421	1	28	28	NUM
abr-156	421	2	except	except	SCONJ
abr-156	421	3	for	for	ADP
abr-156	421	4	software	software	NOUN
abr-156	421	5	development	development	NOUN
abr-156	421	6	costs	cost	NOUN
abr-156	421	7	incurred	incur	VERB
abr-156	421	8	after	after	ADP
abr-156	421	9	technological	technological	ADJ
abr-156	421	10	feasibility	feasibility	NOUN
abr-156	421	11	,	,	PUNCT
abr-156	421	12	all	all	DET
abr-156	421	13	research	research	NOUN
abr-156	421	14	and	and	CCONJ
abr-156	421	15	development	development	NOUN
abr-156	421	16	expenditures	expenditure	NOUN
abr-156	421	17	are	be	AUX
abr-156	421	18	expensed	expense	VERB
abr-156	421	19	in	in	ADP
abr-156	421	20	the	the	DET
abr-156	421	21	period	period	NOUN
abr-156	421	22	incurred	incur	VERB
abr-156	421	23	.	.	PUNCT
abr-156	422	1	research	research	NOUN
abr-156	422	2	expenditures	expenditure	NOUN
abr-156	422	3	are	be	AUX
abr-156	422	4	expensed	expense	VERB
abr-156	422	5	in	in	ADP
abr-156	422	6	the	the	DET
abr-156	422	7	period	period	NOUN
abr-156	422	8	incurred	incur	VERB
abr-156	422	9	.	.	PUNCT
abr-156	423	1	development	development	NOUN
abr-156	423	2	expenditures	expenditure	NOUN
abr-156	423	3	that	that	PRON
abr-156	423	4	meet	meet	VERB
abr-156	423	5	specified	specified	ADJ
abr-156	423	6	criteria	criterion	NOUN
abr-156	423	7	are	be	AUX
abr-156	423	8	capitalized	capitalize	VERB
abr-156	423	9	as	as	ADP
abr-156	423	10	an	an	DET
abr-156	423	11	intangible	intangible	ADJ
abr-156	423	12	asset	asset	NOUN
abr-156	423	13	.	.	PUNCT
abr-156	424	1	29	29	NUM
abr-156	425	1	the	the	DET
abr-156	425	2	percentage	percentage	NOUN
abr-156	425	3	used	use	VERB
abr-156	425	4	to	to	PART
abr-156	425	5	amortize	amortize	VERB
abr-156	425	6	software	software	NOUN
abr-156	425	7	development	development	NOUN
abr-156	425	8	costs	cost	NOUN
abr-156	425	9	is	be	AUX
abr-156	425	10	the	the	DET
abr-156	425	11	greater	great	ADJ
abr-156	425	12	of	of	ADP
abr-156	425	13	(	(	PUNCT
abr-156	425	14	1	1	X
abr-156	425	15	)	)	PUNCT
abr-156	425	16	the	the	DET
abr-156	425	17	ratio	ratio	NOUN
abr-156	425	18	of	of	ADP
abr-156	425	19	current	current	ADJ
abr-156	425	20	revenues	revenue	NOUN
abr-156	425	21	to	to	PART
abr-156	425	22	current	current	ADJ
abr-156	425	23	and	and	CCONJ
abr-156	425	24	anticipated	anticipate	VERB
abr-156	425	25	revenues	revenue	NOUN
abr-156	425	26	or	or	CCONJ
abr-156	425	27	(	(	PUNCT
abr-156	425	28	2	2	X
abr-156	425	29	)	)	PUNCT
abr-156	425	30	the	the	DET
abr-156	425	31	straight	straight	ADJ
abr-156	425	32	-	-	PUNCT
abr-156	425	33	line	line	NOUN
abr-156	425	34	percentage	percentage	NOUN
abr-156	425	35	over	over	ADP
abr-156	425	36	the	the	DET
abr-156	425	37	useful	useful	ADJ
abr-156	425	38	life	life	NOUN
abr-156	425	39	of	of	ADP
abr-156	425	40	the	the	DET
abr-156	425	41	software	software	NOUN
abr-156	425	42	.	.	PUNCT
abr-156	426	1	the	the	DET
abr-156	426	2	same	same	ADJ
abr-156	426	3	approach	approach	NOUN
abr-156	426	4	is	be	AUX
abr-156	426	5	allowed	allow	VERB
abr-156	426	6	,	,	PUNCT
abr-156	426	7	but	but	CCONJ
abr-156	426	8	not	not	PART
abr-156	426	9	required	require	VERB
abr-156	426	10	.	.	PUNCT
abr-156	427	1	30	30	NUM
abr-156	427	2	component	component	NOUN
abr-156	427	3	depreciation	depreciation	NOUN
abr-156	427	4	is	be	AUX
abr-156	427	5	allowed	allow	VERB
abr-156	427	6	but	but	CCONJ
abr-156	427	7	not	not	PART
abr-156	427	8	often	often	ADV
abr-156	427	9	used	use	VERB
abr-156	427	10	in	in	ADP
abr-156	427	11	practice	practice	NOUN
abr-156	427	12	.	.	PUNCT
abr-156	428	1	each	each	DET
abr-156	428	2	component	component	NOUN
abr-156	428	3	of	of	ADP
abr-156	428	4	an	an	DET
abr-156	428	5	item	item	NOUN
abr-156	428	6	of	of	ADP
abr-156	428	7	property	property	NOUN
abr-156	428	8	,	,	PUNCT
abr-156	428	9	plant	plant	NOUN
abr-156	428	10	,	,	PUNCT
abr-156	428	11	and	and	CCONJ
abr-156	428	12	equipment	equipment	NOUN
abr-156	428	13	is	be	AUX
abr-156	428	14	depreciated	depreciate	VERB
abr-156	428	15	separately	separately	ADV
abr-156	428	16	if	if	SCONJ
abr-156	428	17	its	its	PRON
abr-156	428	18	cost	cost	NOUN
abr-156	428	19	is	be	AUX
abr-156	428	20	significant	significant	ADJ
abr-156	428	21	to	to	ADP
abr-156	428	22	the	the	DET
abr-156	428	23	total	total	ADJ
abr-156	428	24	cost	cost	NOUN
abr-156	428	25	of	of	ADP
abr-156	428	26	the	the	DET
abr-156	428	27	item	item	NOUN
abr-156	428	28	.	.	PUNCT
abr-156	429	1	31	31	NUM
abr-156	430	1	the	the	DET
abr-156	430	2	depreciable	depreciable	ADJ
abr-156	430	3	base	base	NOUN
abr-156	430	4	is	be	AUX
abr-156	430	5	determined	determine	VERB
abr-156	430	6	by	by	ADP
abr-156	430	7	subtracting	subtract	VERB
abr-156	430	8	estimated	estimate	VERB
abr-156	430	9	residual	residual	ADJ
abr-156	430	10	value	value	NOUN
abr-156	430	11	from	from	ADP
abr-156	430	12	cost	cost	NOUN
abr-156	430	13	.	.	PUNCT
abr-156	431	1	annual	annual	ADJ
abr-156	431	2	reviews	review	NOUN
abr-156	431	3	of	of	ADP
abr-156	431	4	residual	residual	ADJ
abr-156	431	5	values	value	NOUN
abr-156	431	6	are	be	AUX
abr-156	431	7	not	not	PART
abr-156	431	8	required	require	VERB
abr-156	431	9	.	.	PUNCT
abr-156	432	1	depreciable	depreciable	ADJ
abr-156	432	2	base	base	NOUN
abr-156	432	3	is	be	AUX
abr-156	432	4	determined	determine	VERB
abr-156	432	5	by	by	ADP
abr-156	432	6	subtracting	subtract	VERB
abr-156	432	7	estimated	estimate	VERB
abr-156	432	8	residual	residual	ADJ
abr-156	432	9	value	value	NOUN
abr-156	432	10	from	from	ADP
abr-156	432	11	cost	cost	NOUN
abr-156	432	12	.	.	PUNCT
abr-156	433	1	ifrs	ifrs	PROPN
abr-156	433	2	requires	require	VERB
abr-156	433	3	a	a	DET
abr-156	433	4	review	review	NOUN
abr-156	433	5	of	of	ADP
abr-156	433	6	residual	residual	ADJ
abr-156	433	7	values	value	NOUN
abr-156	433	8	annually	annually	ADV
abr-156	433	9	.	.	PUNCT
abr-156	434	1	32	32	NUM
abr-156	434	2	property	property	NOUN
abr-156	434	3	,	,	PUNCT
abr-156	434	4	plant	plant	NOUN
abr-156	434	5	,	,	PUNCT
abr-156	434	6	and	and	CCONJ
abr-156	434	7	equipment	equipment	NOUN
abr-156	434	8	is	be	AUX
abr-156	434	9	reported	report	VERB
abr-156	434	10	in	in	ADP
abr-156	434	11	the	the	DET
abr-156	434	12	balance	balance	NOUN
abr-156	434	13	sheet	sheet	NOUN
abr-156	434	14	at	at	ADP
abr-156	434	15	cost	cost	NOUN
abr-156	434	16	less	less	ADV
abr-156	434	17	accumulated	accumulate	VERB
abr-156	434	18	depreciation	depreciation	NOUN
abr-156	434	19	(	(	PUNCT
abr-156	434	20	book	book	NOUN
abr-156	434	21	value	value	NOUN
abr-156	434	22	)	)	PUNCT
abr-156	434	23	.	.	PUNCT
abr-156	435	1	property	property	NOUN
abr-156	435	2	,	,	PUNCT
abr-156	435	3	plant	plant	NOUN
abr-156	435	4	,	,	PUNCT
abr-156	435	5	and	and	CCONJ
abr-156	435	6	equipment	equipment	NOUN
abr-156	435	7	may	may	AUX
abr-156	435	8	be	be	AUX
abr-156	435	9	reported	report	VERB
abr-156	435	10	at	at	ADP
abr-156	435	11	cost	cost	NOUN
abr-156	435	12	less	less	ADV
abr-156	435	13	accumulated	accumulate	VERB
abr-156	435	14	depreciation	depreciation	NOUN
abr-156	435	15	,	,	PUNCT
abr-156	435	16	or	or	CCONJ
abr-156	435	17	alternatively	alternatively	ADV
abr-156	435	18	,	,	PUNCT
abr-156	435	19	at	at	ADP
abr-156	435	20	fair	fair	ADJ
abr-156	435	21	value	value	NOUN
abr-156	435	22	(	(	PUNCT
abr-156	435	23	revaluation	revaluation	NOUN
abr-156	435	24	)	)	PUNCT
abr-156	435	25	.	.	PUNCT
abr-156	436	1	33	33	NUM
abr-156	436	2	revaluation	revaluation	NOUN
abr-156	436	3	is	be	AUX
abr-156	436	4	prohibited	prohibit	VERB
abr-156	436	5	.	.	PUNCT
abr-156	437	1	if	if	SCONJ
abr-156	437	2	revaluation	revaluation	NOUN
abr-156	437	3	is	be	AUX
abr-156	437	4	chosen	choose	VERB
abr-156	437	5	,	,	PUNCT
abr-156	437	6	all	all	DET
abr-156	437	7	assets	asset	NOUN
abr-156	437	8	within	within	ADP
abr-156	437	9	a	a	DET
abr-156	437	10	class	class	NOUN
abr-156	437	11	of	of	ADP
abr-156	437	12	property	property	NOUN
abr-156	437	13	,	,	PUNCT
abr-156	437	14	plant	plant	NOUN
abr-156	437	15	,	,	PUNCT
abr-156	437	16	and	and	CCONJ
abr-156	437	17	equipment	equipment	NOUN
abr-156	437	18	must	must	AUX
abr-156	437	19	be	be	AUX
abr-156	437	20	revalued	revalue	VERB
abr-156	437	21	on	on	ADP
abr-156	437	22	a	a	DET
abr-156	437	23	regular	regular	ADJ
abr-156	437	24	basis	basis	NOUN
abr-156	437	25	.	.	PUNCT
abr-156	438	1	34	34	NUM
abr-156	438	2	biological	biological	ADJ
abr-156	438	3	assets	asset	NOUN
abr-156	438	4	,	,	PUNCT
abr-156	438	5	such	such	ADJ
abr-156	438	6	as	as	ADP
abr-156	438	7	timber	timber	NOUN
abr-156	438	8	tracts	tract	NOUN
abr-156	438	9	,	,	PUNCT
abr-156	438	10	are	be	AUX
abr-156	438	11	valued	value	VERB
abr-156	438	12	at	at	ADP
abr-156	438	13	cost	cost	NOUN
abr-156	438	14	less	less	ADV
abr-156	438	15	accumulated	accumulate	VERB
abr-156	438	16	depletion	depletion	NOUN
abr-156	438	17	.	.	PUNCT
abr-156	439	1	biological	biological	ADJ
abr-156	439	2	assets	asset	NOUN
abr-156	439	3	are	be	AUX
abr-156	439	4	valued	value	VERB
abr-156	439	5	at	at	ADP
abr-156	439	6	fair	fair	ADJ
abr-156	439	7	value	value	NOUN
abr-156	439	8	less	less	ADV
abr-156	439	9	estimated	estimate	VERB
abr-156	439	10	costs	cost	NOUN
abr-156	439	11	to	to	PART
abr-156	439	12	sell	sell	VERB
abr-156	439	13	.	.	PUNCT
abr-156	440	1	35	35	NUM
abr-156	440	2	intangible	intangible	ADJ
abr-156	440	3	assets	asset	NOUN
abr-156	440	4	are	be	AUX
abr-156	440	5	reported	report	VERB
abr-156	440	6	at	at	ADP
abr-156	440	7	cost	cost	NOUN
abr-156	440	8	less	less	ADV
abr-156	440	9	accumulated	accumulate	VERB
abr-156	440	10	amortization	amortization	NOUN
abr-156	440	11	.	.	PUNCT
abr-156	441	1	intangible	intangible	ADJ
abr-156	441	2	assets	asset	NOUN
abr-156	441	3	may	may	AUX
abr-156	441	4	be	be	AUX
abr-156	441	5	reported	report	VERB
abr-156	441	6	at	at	ADP
abr-156	441	7	(	(	PUNCT
abr-156	441	8	1	1	NUM
abr-156	441	9	)	)	PUNCT
abr-156	441	10	cost	cost	VERB
abr-156	441	11	less	less	ADV
abr-156	441	12	accumulated	accumulate	VERB
abr-156	441	13	amortization	amortization	NOUN
abr-156	441	14	or	or	CCONJ
abr-156	441	15	(	(	PUNCT
abr-156	441	16	2	2	NUM
abr-156	441	17	)	)	PUNCT
abr-156	441	18	fair	fair	ADJ
abr-156	441	19	value	value	NOUN
abr-156	441	20	,	,	PUNCT
abr-156	441	21	if	if	SCONJ
abr-156	441	22	fair	fair	ADJ
abr-156	441	23	value	value	NOUN
abr-156	441	24	can	can	AUX
abr-156	441	25	be	be	AUX
abr-156	441	26	determined	determine	VERB
abr-156	441	27	in	in	ADP
abr-156	441	28	an	an	DET
abr-156	441	29	active	active	ADJ
abr-156	441	30	market	market	NOUN
abr-156	441	31	.	.	PUNCT
abr-156	442	1	36	36	NUM
abr-156	442	2	u.s.gaap	u.s.gaap	PROPN
abr-156	442	3	prohibits	prohibit	VERB
abr-156	442	4	revaluation	revaluation	NOUN
abr-156	442	5	of	of	ADP
abr-156	442	6	any	any	DET
abr-156	442	7	intangible	intangible	ADJ
abr-156	442	8	asset	asset	NOUN
abr-156	442	9	.	.	PUNCT
abr-156	443	1	if	if	SCONJ
abr-156	443	2	revaluation	revaluation	NOUN
abr-156	443	3	is	be	AUX
abr-156	443	4	chosen	choose	VERB
abr-156	443	5	,	,	PUNCT
abr-156	443	6	all	all	DET
abr-156	443	7	assets	asset	NOUN
abr-156	443	8	within	within	ADP
abr-156	443	9	the	the	DET
abr-156	443	10	class	class	NOUN
abr-156	443	11	of	of	ADP
abr-156	443	12	intangibles	intangible	NOUN
abr-156	443	13	must	must	AUX
abr-156	443	14	be	be	AUX
abr-156	443	15	revalued	revalue	VERB
abr-156	443	16	on	on	ADP
abr-156	443	17	a	a	DET
abr-156	443	18	regular	regular	ADJ
abr-156	443	19	basis	basis	NOUN
abr-156	443	20	.	.	PUNCT
abr-156	444	1	37	37	NUM
abr-156	444	2	assets	asset	NOUN
abr-156	444	3	are	be	AUX
abr-156	444	4	tested	test	VERB
abr-156	444	5	for	for	ADP
abr-156	444	6	impairment	impairment	NOUN
abr-156	444	7	when	when	SCONJ
abr-156	444	8	events	event	NOUN
abr-156	444	9	or	or	CCONJ
abr-156	444	10	changes	change	NOUN
abr-156	444	11	in	in	ADP
abr-156	444	12	indicators	indicator	NOUN
abr-156	444	13	suggest	suggest	VERB
abr-156	444	14	that	that	SCONJ
abr-156	444	15	book	book	NOUN
abr-156	444	16	value	value	NOUN
abr-156	444	17	may	may	AUX
abr-156	444	18	not	not	PART
abr-156	444	19	be	be	AUX
abr-156	444	20	recoverable	recoverable	ADJ
abr-156	444	21	.	.	PUNCT
abr-156	445	1	assets	asset	NOUN
abr-156	445	2	must	must	AUX
abr-156	445	3	be	be	AUX
abr-156	445	4	assessed	assess	VERB
abr-156	445	5	for	for	ADP
abr-156	445	6	circumstances	circumstance	NOUN
abr-156	445	7	of	of	ADP
abr-156	445	8	impairment	impairment	NOUN
abr-156	445	9	at	at	ADP
abr-156	445	10	the	the	DET
abr-156	445	11	end	end	NOUN
abr-156	445	12	of	of	ADP
abr-156	445	13	each	each	DET
abr-156	445	14	reporting	reporting	NOUN
abr-156	445	15	period	period	NOUN
abr-156	445	16	.	.	PUNCT
abr-156	446	1	schmidt	schmidt	PROPN
abr-156	446	2	&	&	CCONJ
abr-156	446	3	schoeppey	schoeppey	PROPN
abr-156	446	4	47	47	NUM
abr-156	446	5	38	38	NUM
abr-156	446	6	an	an	DET
abr-156	446	7	impairment	impairment	ADJ
abr-156	446	8	loss	loss	NOUN
abr-156	446	9	is	be	AUX
abr-156	446	10	required	require	VERB
abr-156	446	11	when	when	SCONJ
abr-156	446	12	an	an	DET
abr-156	446	13	asset	asset	NOUN
abr-156	446	14	’s	’s	PART
abr-156	446	15	book	book	NOUN
abr-156	446	16	value	value	NOUN
abr-156	446	17	exceeds	exceed	VERB
abr-156	446	18	the	the	DET
abr-156	446	19	undiscounted	undiscounted	ADJ
abr-156	446	20	sum	sum	NOUN
abr-156	446	21	of	of	ADP
abr-156	446	22	the	the	DET
abr-156	446	23	estimated	estimate	VERB
abr-156	446	24	future	future	ADJ
abr-156	446	25	cash	cash	NOUN
abr-156	446	26	flows	flow	NOUN
abr-156	446	27	.	.	PUNCT
abr-156	447	1	an	an	DET
abr-156	447	2	impairment	impairment	ADJ
abr-156	447	3	loss	loss	NOUN
abr-156	447	4	is	be	AUX
abr-156	447	5	required	require	VERB
abr-156	447	6	when	when	SCONJ
abr-156	447	7	an	an	DET
abr-156	447	8	asset	asset	NOUN
abr-156	447	9	’s	’s	PART
abr-156	447	10	book	book	NOUN
abr-156	447	11	value	value	NOUN
abr-156	447	12	exceeds	exceed	VERB
abr-156	447	13	the	the	DET
abr-156	447	14	higher	high	ADJ
abr-156	447	15	of	of	ADP
abr-156	447	16	the	the	DET
abr-156	447	17	asset	asset	NOUN
abr-156	447	18	’s	’s	PART
abr-156	447	19	valuein	valuein	NOUN
abr-156	447	20	-	-	PUNCT
abr-156	447	21	use	use	NOUN
abr-156	447	22	(	(	PUNCT
abr-156	447	23	present	present	ADJ
abr-156	447	24	value	value	NOUN
abr-156	447	25	of	of	ADP
abr-156	447	26	estimated	estimate	VERB
abr-156	447	27	future	future	ADJ
abr-156	447	28	cash	cash	NOUN
abr-156	447	29	flow	flow	NOUN
abr-156	447	30	)	)	PUNCT
abr-156	447	31	and	and	CCONJ
abr-156	447	32	fair	fair	ADJ
abr-156	447	33	value	value	NOUN
abr-156	447	34	less	less	ADJ
abr-156	447	35	costs	cost	NOUN
abr-156	447	36	to	to	PART
abr-156	447	37	sell	sell	VERB
abr-156	447	38	.	.	PUNCT
abr-156	448	1	39	39	NUM
abr-156	448	2	the	the	DET
abr-156	448	3	impairment	impairment	ADJ
abr-156	448	4	loss	loss	NOUN
abr-156	448	5	is	be	AUX
abr-156	448	6	the	the	DET
abr-156	448	7	difference	difference	NOUN
abr-156	448	8	between	between	ADP
abr-156	448	9	book	book	NOUN
abr-156	448	10	value	value	NOUN
abr-156	448	11	and	and	CCONJ
abr-156	448	12	fair	fair	ADJ
abr-156	448	13	value	value	NOUN
abr-156	448	14	.	.	PUNCT
abr-156	449	1	the	the	DET
abr-156	449	2	impairment	impairment	ADJ
abr-156	449	3	loss	loss	NOUN
abr-156	449	4	is	be	AUX
abr-156	449	5	the	the	DET
abr-156	449	6	difference	difference	NOUN
abr-156	449	7	between	between	ADP
abr-156	449	8	book	book	NOUN
abr-156	449	9	value	value	NOUN
abr-156	449	10	and	and	CCONJ
abr-156	449	11	the	the	DET
abr-156	449	12	recoverable	recoverable	ADJ
abr-156	449	13	amount	amount	NOUN
abr-156	449	14	,	,	PUNCT
abr-156	449	15	the	the	DET
abr-156	449	16	higher	high	ADJ
abr-156	449	17	of	of	ADP
abr-156	449	18	the	the	DET
abr-156	449	19	asset	asset	NOUN
abr-156	449	20	’s	’s	PART
abr-156	449	21	value	value	NOUN
abr-156	449	22	-	-	PUNCT
abr-156	449	23	in	in	ADP
abr-156	449	24	-	-	PUNCT
abr-156	449	25	use	use	NOUN
abr-156	449	26	and	and	CCONJ
abr-156	449	27	fair	fair	ADJ
abr-156	449	28	value	value	NOUN
abr-156	449	29	less	less	ADJ
abr-156	449	30	costs	cost	NOUN
abr-156	449	31	to	to	PART
abr-156	449	32	sell	sell	VERB
abr-156	449	33	.	.	PUNCT
abr-156	450	1	40	40	NUM
abr-156	450	2	reversals	reversal	NOUN
abr-156	450	3	of	of	ADP
abr-156	450	4	impairment	impairment	ADJ
abr-156	450	5	losses	loss	NOUN
abr-156	450	6	are	be	AUX
abr-156	450	7	prohibited	prohibit	VERB
abr-156	450	8	.	.	PUNCT
abr-156	451	1	an	an	DET
abr-156	451	2	impairment	impairment	ADJ
abr-156	451	3	loss	loss	NOUN
abr-156	451	4	is	be	AUX
abr-156	451	5	reversed	reverse	VERB
abr-156	451	6	if	if	SCONJ
abr-156	451	7	the	the	DET
abr-156	451	8	circumstances	circumstance	NOUN
abr-156	451	9	that	that	PRON
abr-156	451	10	caused	cause	VERB
abr-156	451	11	the	the	DET
abr-156	451	12	impairment	impairment	NOUN
abr-156	451	13	is	be	AUX
abr-156	451	14	resolved	resolve	VERB
abr-156	451	15	.	.	PUNCT
abr-156	452	1	41	41	NUM
abr-156	453	1	if	if	SCONJ
abr-156	453	2	certain	certain	ADJ
abr-156	453	3	criteria	criterion	NOUN
abr-156	453	4	are	be	AUX
abr-156	453	5	met	meet	VERB
abr-156	453	6	,	,	PUNCT
abr-156	453	7	indefinite	indefinite	ADJ
abr-156	453	8	-	-	PUNCT
abr-156	453	9	life	life	NOUN
abr-156	453	10	intangible	intangible	ADJ
abr-156	453	11	assets	asset	NOUN
abr-156	453	12	are	be	AUX
abr-156	453	13	combined	combine	VERB
abr-156	453	14	for	for	ADP
abr-156	453	15	the	the	DET
abr-156	453	16	required	require	VERB
abr-156	453	17	annual	annual	ADJ
abr-156	453	18	impairment	impairment	ADJ
abr-156	453	19	test	test	NOUN
abr-156	453	20	.	.	PUNCT
abr-156	454	1	indefinite	indefinite	ADJ
abr-156	454	2	-	-	PUNCT
abr-156	454	3	life	life	NOUN
abr-156	454	4	intangible	intangible	ADJ
abr-156	454	5	assets	asset	NOUN
abr-156	454	6	may	may	AUX
abr-156	454	7	not	not	PART
abr-156	454	8	be	be	AUX
abr-156	454	9	combined	combine	VERB
abr-156	454	10	with	with	ADP
abr-156	454	11	other	other	ADJ
abr-156	454	12	indefinite	indefinite	ADJ
abr-156	454	13	-	-	PUNCT
abr-156	454	14	life	life	NOUN
abr-156	454	15	intangible	intangible	ADJ
abr-156	454	16	assets	asset	NOUN
abr-156	454	17	for	for	ADP
abr-156	454	18	the	the	DET
abr-156	454	19	required	require	VERB
abr-156	454	20	annual	annual	ADJ
abr-156	454	21	impairment	impairment	ADJ
abr-156	454	22	test	test	NOUN
abr-156	454	23	.	.	PUNCT
abr-156	455	1	42	42	NUM
abr-156	455	2	the	the	DET
abr-156	455	3	level	level	NOUN
abr-156	455	4	of	of	ADP
abr-156	455	5	testing	testing	NOUN
abr-156	455	6	(	(	PUNCT
abr-156	455	7	reporting	reporting	NOUN
abr-156	455	8	unit	unit	NOUN
abr-156	455	9	)	)	PUNCT
abr-156	455	10	is	be	AUX
abr-156	455	11	a	a	DET
abr-156	455	12	segment	segment	NOUN
abr-156	455	13	or	or	CCONJ
abr-156	455	14	a	a	DET
abr-156	455	15	component	component	NOUN
abr-156	455	16	of	of	ADP
abr-156	455	17	an	an	DET
abr-156	455	18	operating	operating	NOUN
abr-156	455	19	segment	segment	NOUN
abr-156	455	20	for	for	ADP
abr-156	455	21	which	which	PRON
abr-156	455	22	discrete	discrete	ADJ
abr-156	455	23	financial	financial	ADJ
abr-156	455	24	information	information	NOUN
abr-156	455	25	is	be	AUX
abr-156	455	26	available	available	ADJ
abr-156	455	27	.	.	PUNCT
abr-156	456	1	the	the	DET
abr-156	456	2	level	level	NOUN
abr-156	456	3	of	of	ADP
abr-156	456	4	testing	testing	NOUN
abr-156	456	5	(	(	PUNCT
abr-156	456	6	cash	cash	NOUN
abr-156	456	7	-	-	PUNCT
abr-156	456	8	generating	generate	VERB
abr-156	456	9	unit	unit	NOUN
abr-156	456	10	)	)	PUNCT
abr-156	456	11	is	be	AUX
abr-156	456	12	the	the	DET
abr-156	456	13	smallest	small	ADJ
abr-156	456	14	identifiable	identifiable	ADJ
abr-156	456	15	group	group	NOUN
abr-156	456	16	of	of	ADP
abr-156	456	17	assets	asset	NOUN
abr-156	456	18	that	that	PRON
abr-156	456	19	generates	generate	VERB
abr-156	456	20	cash	cash	NOUN
abr-156	456	21	flows	flow	NOUN
abr-156	456	22	that	that	PRON
abr-156	456	23	are	be	AUX
abr-156	456	24	largely	largely	ADV
abr-156	456	25	independent	independent	ADJ
abr-156	456	26	of	of	ADP
abr-156	456	27	the	the	DET
abr-156	456	28	cash	cash	NOUN
abr-156	456	29	flows	flow	NOUN
abr-156	456	30	from	from	ADP
abr-156	456	31	other	other	ADJ
abr-156	456	32	assets	asset	NOUN
abr-156	456	33	.	.	PUNCT
abr-156	457	1	43	43	NUM
abr-156	457	2	measurement	measurement	NOUN
abr-156	457	3	of	of	ADP
abr-156	457	4	an	an	DET
abr-156	457	5	impairment	impairment	ADJ
abr-156	457	6	loss	loss	NOUN
abr-156	457	7	is	be	AUX
abr-156	457	8	a	a	DET
abr-156	457	9	twostep	twostep	NOUN
abr-156	457	10	process	process	NOUN
abr-156	457	11	.	.	PUNCT
abr-156	458	1	in	in	ADP
abr-156	458	2	step	step	NOUN
abr-156	458	3	one	one	NUM
abr-156	458	4	the	the	DET
abr-156	458	5	fair	fair	ADJ
abr-156	458	6	value	value	NOUN
abr-156	458	7	of	of	ADP
abr-156	458	8	the	the	DET
abr-156	458	9	reporting	reporting	NOUN
abr-156	458	10	unit	unit	NOUN
abr-156	458	11	is	be	AUX
abr-156	458	12	compared	compare	VERB
abr-156	458	13	to	to	ADP
abr-156	458	14	its	its	PRON
abr-156	458	15	book	book	NOUN
abr-156	458	16	value	value	NOUN
abr-156	458	17	.	.	PUNCT
abr-156	459	1	a	a	DET
abr-156	459	2	loss	loss	NOUN
abr-156	459	3	is	be	AUX
abr-156	459	4	indicated	indicate	VERB
abr-156	459	5	if	if	SCONJ
abr-156	459	6	the	the	DET
abr-156	459	7	fair	fair	ADJ
abr-156	459	8	value	value	NOUN
abr-156	459	9	is	be	AUX
abr-156	459	10	less	less	ADJ
abr-156	459	11	than	than	ADP
abr-156	459	12	the	the	DET
abr-156	459	13	book	book	NOUN
abr-156	459	14	value	value	NOUN
abr-156	459	15	.	.	PUNCT
abr-156	460	1	in	in	ADP
abr-156	460	2	step	step	NOUN
abr-156	460	3	two	two	NUM
abr-156	460	4	,	,	PUNCT
abr-156	460	5	the	the	DET
abr-156	460	6	impairment	impairment	ADJ
abr-156	460	7	loss	loss	NOUN
abr-156	460	8	is	be	AUX
abr-156	460	9	calculated	calculate	VERB
abr-156	460	10	as	as	ADP
abr-156	460	11	the	the	DET
abr-156	460	12	excess	excess	NOUN
abr-156	460	13	of	of	ADP
abr-156	460	14	book	book	NOUN
abr-156	460	15	value	value	NOUN
abr-156	460	16	of	of	ADP
abr-156	460	17	goodwill	goodwill	NOUN
abr-156	460	18	over	over	ADP
abr-156	460	19	the	the	DET
abr-156	460	20	implied	imply	VERB
abr-156	460	21	fair	fair	ADJ
abr-156	460	22	value	value	NOUN
abr-156	460	23	of	of	ADP
abr-156	460	24	goodwill	goodwill	NOUN
abr-156	460	25	measurement	measurement	NOUN
abr-156	460	26	of	of	ADP
abr-156	460	27	an	an	DET
abr-156	460	28	impairment	impairment	ADJ
abr-156	460	29	loss	loss	NOUN
abr-156	460	30	is	be	AUX
abr-156	460	31	a	a	DET
abr-156	460	32	one	one	NUM
abr-156	460	33	-	-	PUNCT
abr-156	460	34	step	step	NOUN
abr-156	460	35	process	process	NOUN
abr-156	460	36	.	.	PUNCT
abr-156	461	1	the	the	DET
abr-156	461	2	recoverable	recoverable	ADJ
abr-156	461	3	amount	amount	NOUN
abr-156	461	4	of	of	ADP
abr-156	461	5	the	the	DET
abr-156	461	6	cashgenerating	cashgenerating	NOUN
abr-156	461	7	unit	unit	NOUN
abr-156	461	8	is	be	AUX
abr-156	461	9	compared	compare	VERB
abr-156	461	10	to	to	ADP
abr-156	461	11	its	its	PRON
abr-156	461	12	book	book	NOUN
abr-156	461	13	value	value	NOUN
abr-156	461	14	.	.	PUNCT
abr-156	462	1	if	if	SCONJ
abr-156	462	2	the	the	DET
abr-156	462	3	recoverable	recoverable	ADJ
abr-156	462	4	amount	amount	NOUN
abr-156	462	5	is	be	AUX
abr-156	462	6	less	less	ADJ
abr-156	462	7	,	,	PUNCT
abr-156	462	8	goodwill	goodwill	NOUN
abr-156	462	9	is	be	AUX
abr-156	462	10	reduced	reduce	VERB
abr-156	462	11	before	before	SCONJ
abr-156	462	12	other	other	ADJ
abr-156	462	13	assets	asset	NOUN
abr-156	462	14	are	be	AUX
abr-156	462	15	reduced	reduce	VERB
abr-156	462	16	.	.	PUNCT
abr-156	463	1	44	44	NUM
abr-156	463	2	litigation	litigation	NOUN
abr-156	463	3	costs	cost	VERB
abr-156	463	4	to	to	PART
abr-156	463	5	successfully	successfully	ADV
abr-156	463	6	defend	defend	VERB
abr-156	463	7	intangible	intangible	ADJ
abr-156	463	8	rights	right	NOUN
abr-156	463	9	are	be	AUX
abr-156	463	10	capitalized	capitalize	VERB
abr-156	463	11	and	and	CCONJ
abr-156	463	12	amortized	amortize	VERB
abr-156	463	13	over	over	ADP
abr-156	463	14	the	the	DET
abr-156	463	15	remaining	remain	VERB
abr-156	463	16	useful	useful	ADJ
abr-156	463	17	life	life	NOUN
abr-156	463	18	of	of	ADP
abr-156	463	19	the	the	DET
abr-156	463	20	asset	asset	NOUN
abr-156	463	21	.	.	PUNCT
abr-156	464	1	litigation	litigation	NOUN
abr-156	464	2	costs	cost	NOUN
abr-156	464	3	are	be	AUX
abr-156	464	4	expensed	expense	VERB
abr-156	464	5	,	,	PUNCT
abr-156	464	6	except	except	SCONJ
abr-156	464	7	in	in	ADP
abr-156	464	8	rare	rare	ADJ
abr-156	464	9	situations	situation	NOUN
abr-156	464	10	when	when	SCONJ
abr-156	464	11	an	an	DET
abr-156	464	12	expenditure	expenditure	NOUN
abr-156	464	13	increases	increase	VERB
abr-156	464	14	future	future	ADJ
abr-156	464	15	benefits	benefit	NOUN
abr-156	464	16	.	.	PUNCT
abr-156	465	1	45	45	NUM
abr-156	465	2	u.s	u.s	PROPN
abr-156	465	3	.	.	PROPN
abr-156	465	4	gaap	gaap	PROPN
abr-156	465	5	also	also	ADV
abr-156	465	6	allows	allow	VERB
abr-156	465	7	transfers	transfer	NOUN
abr-156	465	8	out	out	ADP
abr-156	465	9	of	of	ADP
abr-156	465	10	the	the	DET
abr-156	465	11	trading	trading	NOUN
abr-156	465	12	security	security	NOUN
abr-156	465	13	category	category	NOUN
abr-156	465	14	.	.	PUNCT
abr-156	466	1	ias	ias	PROPN
abr-156	466	2	no	no	INTJ
abr-156	466	3	.	.	PROPN
abr-156	466	4	39	39	NUM
abr-156	466	5	now	now	ADV
abr-156	466	6	allows	allow	VERB
abr-156	466	7	transfer	transfer	NOUN
abr-156	466	8	of	of	ADP
abr-156	466	9	debt	debt	NOUN
abr-156	466	10	investments	investment	NOUN
abr-156	466	11	out	out	ADP
abr-156	466	12	of	of	ADP
abr-156	466	13	the	the	DET
abr-156	466	14	fair	fair	ADJ
abr-156	466	15	value	value	NOUN
abr-156	466	16	category	category	NOUN
abr-156	466	17	into	into	ADP
abr-156	466	18	afs	afs	NOUN
abr-156	466	19	or	or	CCONJ
abr-156	466	20	htm	htm	PROPN
abr-156	466	21	in	in	ADP
abr-156	466	22	“	"	PUNCT
abr-156	466	23	rare	rare	ADJ
abr-156	466	24	circumstances	circumstance	NOUN
abr-156	466	25	”	"	PUNCT
abr-156	466	26	.	.	PUNCT
abr-156	467	1	46	46	NUM
abr-156	467	2	reclassifications	reclassification	NOUN
abr-156	467	3	under	under	ADP
abr-156	467	4	u.s	u.s	PROPN
abr-156	467	5	.	.	PROPN
abr-156	467	6	gaap	gaap	PROPN
abr-156	467	7	are	be	AUX
abr-156	467	8	rare	rare	ADJ
abr-156	467	9	.	.	PUNCT
abr-156	468	1	the	the	DET
abr-156	468	2	current	current	ADJ
abr-156	468	3	financial	financial	ADJ
abr-156	468	4	crisis	crisis	NOUN
abr-156	468	5	qualified	qualify	VERB
abr-156	468	6	as	as	ADP
abr-156	468	7	one	one	NUM
abr-156	468	8	of	of	ADP
abr-156	468	9	those	those	DET
abr-156	468	10	circumstances	circumstance	NOUN
abr-156	468	11	.	.	PUNCT
abr-156	469	1	47	47	NUM
abr-156	469	2	u.s	u.s	PROPN
abr-156	469	3	.	.	PROPN
abr-156	469	4	gaap	gaap	PROPN
abr-156	469	5	permits	permit	VERB
abr-156	469	6	classification	classification	NOUN
abr-156	469	7	as	as	ADP
abr-156	469	8	htm	htm	PROPN
abr-156	469	9	,	,	PUNCT
abr-156	469	10	afs	afs	NOUN
abr-156	469	11	,	,	PUNCT
abr-156	469	12	and	and	CCONJ
abr-156	469	13	ts	ts	NOUN
abr-156	469	14	.	.	PUNCT
abr-156	470	1	investments	investment	NOUN
abr-156	470	2	in	in	ADP
abr-156	470	3	debt	debt	NOUN
abr-156	470	4	securities	security	NOUN
abr-156	470	5	are	be	AUX
abr-156	470	6	classified	classify	VERB
abr-156	470	7	as	as	ADP
abr-156	470	8	either	either	PRON
abr-156	470	9	“	"	PUNCT
abr-156	470	10	amortized	amortize	VERB
abr-156	470	11	cost	cost	NOUN
abr-156	470	12	”	"	PUNCT
abr-156	470	13	or	or	CCONJ
abr-156	470	14	fvtpl	fvtpl	NOUN
abr-156	470	15	.	.	PUNCT
abr-156	471	1	48	48	NUM
abr-156	472	1	no	no	DET
abr-156	472	2	significant	significant	ADJ
abr-156	472	3	tests	test	NOUN
abr-156	472	4	are	be	AUX
abr-156	472	5	required	require	VERB
abr-156	472	6	to	to	PART
abr-156	472	7	classify	classify	VERB
abr-156	472	8	a	a	DET
abr-156	472	9	debt	debt	NOUN
abr-156	472	10	investment	investment	NOUN
abr-156	472	11	.	.	PUNCT
abr-156	473	1	to	to	PART
abr-156	473	2	be	be	AUX
abr-156	473	3	classified	classify	VERB
abr-156	473	4	as	as	ADP
abr-156	473	5	a	a	DET
abr-156	473	6	debt	debt	NOUN
abr-156	473	7	investment	investment	NOUN
abr-156	473	8	,	,	PUNCT
abr-156	473	9	two	two	NUM
abr-156	473	10	important	important	ADJ
abr-156	473	11	tests	test	NOUN
abr-156	473	12	must	must	AUX
abr-156	473	13	be	be	AUX
abr-156	473	14	met	meet	VERB
abr-156	473	15	.	.	PUNCT
abr-156	474	1	the	the	DET
abr-156	474	2	current	current	ADJ
abr-156	474	3	financial	financial	ADJ
abr-156	474	4	crisis	crisis	NOUN
abr-156	474	5	qualified	qualify	VERB
abr-156	474	6	as	as	ADP
abr-156	474	7	one	one	NUM
abr-156	474	8	of	of	ADP
abr-156	474	9	those	those	DET
abr-156	474	10	circumstances	circumstance	NOUN
abr-156	474	11	.	.	PUNCT
abr-156	475	1	49	49	NUM
abr-156	475	2	there	there	PRON
abr-156	475	3	is	be	VERB
abr-156	475	4	no	no	DET
abr-156	475	5	comparable	comparable	ADJ
abr-156	475	6	fvtpl	fvtpl	NOUN
abr-156	475	7	or	or	CCONJ
abr-156	475	8	fvtoci	fvtoci	VERB
abr-156	475	9	classification	classification	NOUN
abr-156	475	10	.	.	PUNCT
abr-156	476	1	investments	investment	NOUN
abr-156	476	2	in	in	ADP
abr-156	476	3	equity	equity	NOUN
abr-156	476	4	securities	security	NOUN
abr-156	476	5	are	be	AUX
abr-156	476	6	classified	classify	VERB
abr-156	476	7	as	as	ADP
abr-156	476	8	either	either	PRON
abr-156	476	9	“	"	PUNCT
abr-156	476	10	fvtpl	fvtpl	NOUN
abr-156	476	11	”	"	PUNCT
abr-156	476	12	or	or	CCONJ
abr-156	476	13	“	"	PUNCT
abr-156	476	14	fvtoci	fvtoci	PROPN
abr-156	476	15	”	"	PUNCT
abr-156	476	16	(	(	PUNCT
abr-156	476	17	“	"	PUNCT
abr-156	476	18	fair	fair	ADJ
abr-156	476	19	value	value	NOUN
abr-156	476	20	through	through	ADP
abr-156	476	21	other	other	ADJ
abr-156	476	22	comprehensive	comprehensive	ADJ
abr-156	476	23	income	income	NOUN
abr-156	476	24	)	)	PUNCT
abr-156	476	25	.	.	PUNCT
abr-156	477	1	50	50	NUM
abr-156	477	2	ifrs	ifrs	NOUN
abr-156	477	3	,	,	PUNCT
abr-156	477	4	unlike	unlike	ADP
abr-156	477	5	u.s	u.s	PROPN
abr-156	477	6	.	.	PROPN
abr-156	477	7	gaap	gaap	PROPN
abr-156	477	8	,	,	PUNCT
abr-156	477	9	there	there	PRON
abr-156	477	10	is	be	VERB
abr-156	477	11	no	no	DET
abr-156	477	12	equivalent	equivalent	ADJ
abr-156	477	13	to	to	ADP
abr-156	477	14	recognizing	recognize	VERB
abr-156	477	15	oci	oci	PRON
abr-156	477	16	any	any	DET
abr-156	477	17	non	non	ADJ
abr-156	477	18	-	-	ADJ
abr-156	477	19	credit	credit	ADJ
abr-156	477	20	losses	loss	NOUN
abr-156	477	21	on	on	ADP
abr-156	477	22	debt	debt	NOUN
abr-156	477	23	investments	investment	NOUN
abr-156	477	24	.	.	PUNCT
abr-156	478	1	calculation	calculation	NOUN
abr-156	478	2	of	of	ADP
abr-156	478	3	the	the	DET
abr-156	478	4	amount	amount	NOUN
abr-156	478	5	of	of	ADP
abr-156	478	6	impairment	impairment	ADJ
abr-156	478	7	differs	differ	NOUN
abr-156	478	8	depending	depend	VERB
abr-156	478	9	on	on	ADP
abr-156	478	10	the	the	DET
abr-156	478	11	classification	classification	NOUN
abr-156	478	12	of	of	ADP
abr-156	478	13	an	an	DET
abr-156	478	14	investment	investment	NOUN
abr-156	478	15	.	.	PUNCT
abr-156	479	1	should	should	AUX
abr-156	479	2	the	the	DET
abr-156	479	3	us	us	PROPN
abr-156	479	4	adopt	adopt	VERB
abr-156	479	5	ifrs	ifrs	PROPN
abr-156	479	6	?	?	PUNCT
abr-156	480	1	48	48	NUM
abr-156	480	2	51	51	NUM
abr-156	480	3	under	under	ADP
abr-156	480	4	ifrs	ifrs	PROPN
abr-156	480	5	,	,	PUNCT
abr-156	480	6	an	an	DET
abr-156	480	7	ott	ott	PROPN
abr-156	480	8	impairment	impairment	NOUN
abr-156	480	9	for	for	ADP
abr-156	480	10	a	a	DET
abr-156	480	11	debt	debt	NOUN
abr-156	480	12	investment	investment	NOUN
abr-156	480	13	is	be	AUX
abr-156	480	14	likely	likely	ADJ
abr-156	480	15	to	to	PART
abr-156	480	16	be	be	AUX
abr-156	480	17	larger	large	ADJ
abr-156	480	18	if	if	SCONJ
abr-156	480	19	it	it	PRON
abr-156	480	20	is	be	AUX
abr-156	480	21	classified	classify	VERB
abr-156	480	22	as	as	ADP
abr-156	480	23	afs	afs	NOUN
abr-156	480	24	than	than	SCONJ
abr-156	480	25	if	if	SCONJ
abr-156	480	26	it	it	PRON
abr-156	480	27	is	be	AUX
abr-156	480	28	classified	classify	VERB
abr-156	480	29	as	as	ADP
abr-156	480	30	htm	htm	PROPN
abr-156	480	31	,	,	PUNCT
abr-156	480	32	because	because	SCONJ
abr-156	480	33	it	it	PRON
abr-156	480	34	includes	include	VERB
abr-156	480	35	the	the	DET
abr-156	480	36	entire	entire	ADJ
abr-156	480	37	decline	decline	NOUN
abr-156	480	38	in	in	ADP
abr-156	480	39	fair	fair	ADJ
abr-156	480	40	value	value	NOUN
abr-156	480	41	if	if	SCONJ
abr-156	480	42	classified	classify	VERB
abr-156	480	43	as	as	ADP
abr-156	480	44	afs	afs	NOUN
abr-156	480	45	but	but	CCONJ
abr-156	480	46	only	only	ADV
abr-156	480	47	the	the	DET
abr-156	480	48	credit	credit	NOUN
abr-156	480	49	loss	loss	NOUN
abr-156	480	50	if	if	SCONJ
abr-156	480	51	classified	classify	VERB
abr-156	480	52	as	as	ADP
abr-156	480	53	htm	htm	PROPN
abr-156	480	54	.	.	PROPN
abr-156	480	55	52	52	NUM
abr-156	480	56	liabilities	liability	NOUN
abr-156	480	57	payable	payable	ADJ
abr-156	480	58	within	within	ADP
abr-156	480	59	the	the	DET
abr-156	480	60	coming	come	VERB
abr-156	480	61	year	year	NOUN
abr-156	480	62	are	be	AUX
abr-156	480	63	classified	classify	VERB
abr-156	480	64	as	as	ADP
abr-156	480	65	long‐term	long‐term	NOUN
abr-156	480	66	liabilities	liability	NOUN
abr-156	480	67	if	if	SCONJ
abr-156	480	68	refinancing	refinancing	NOUN
abr-156	480	69	is	be	AUX
abr-156	480	70	completed	complete	VERB
abr-156	480	71	before	before	ADP
abr-156	480	72	date	date	NOUN
abr-156	480	73	of	of	ADP
abr-156	480	74	issuance	issuance	NOUN
abr-156	480	75	of	of	ADP
abr-156	480	76	the	the	DET
abr-156	480	77	financial	financial	ADJ
abr-156	480	78	statements	statement	NOUN
abr-156	480	79	.	.	PUNCT
abr-156	481	1	liabilities	liability	NOUN
abr-156	481	2	payable	payable	ADJ
abr-156	481	3	within	within	ADP
abr-156	481	4	the	the	DET
abr-156	481	5	coming	come	VERB
abr-156	481	6	year	year	NOUN
abr-156	481	7	are	be	AUX
abr-156	481	8	classified	classify	VERB
abr-156	481	9	as	as	ADP
abr-156	481	10	long‐term	long‐term	NOUN
abr-156	481	11	liabilities	liability	NOUN
abr-156	481	12	if	if	SCONJ
abr-156	481	13	refinancing	refinancing	NOUN
abr-156	481	14	is	be	AUX
abr-156	481	15	completed	complete	VERB
abr-156	481	16	before	before	ADP
abr-156	481	17	the	the	DET
abr-156	481	18	balance	balance	NOUN
abr-156	481	19	sheet	sheet	NOUN
abr-156	481	20	date	date	NOUN
abr-156	481	21	.	.	PUNCT
abr-156	482	1	53	53	NUM
abr-156	482	2	refers	refer	VERB
abr-156	482	3	to	to	ADP
abr-156	482	4	both	both	CCONJ
abr-156	482	5	accrued	accrue	VERB
abr-156	482	6	and	and	CCONJ
abr-156	482	7	non	non	ADJ
abr-156	482	8	-	-	ADJ
abr-156	482	9	accrued	accrue	VERB
abr-156	482	10	obligations	obligation	NOUN
abr-156	482	11	as	as	ADP
abr-156	482	12	contingent	contingent	ADJ
abr-156	482	13	liabilities	liability	NOUN
abr-156	482	14	.	.	PUNCT
abr-156	483	1	refers	refer	VERB
abr-156	483	2	to	to	ADP
abr-156	483	3	accrued	accrue	VERB
abr-156	483	4	liabilities	liability	NOUN
abr-156	483	5	as	as	ADP
abr-156	483	6	provisions	provision	NOUN
abr-156	483	7	and	and	CCONJ
abr-156	483	8	nonaccrued	nonaccrue	VERB
abr-156	483	9	as	as	ADP
abr-156	483	10	contingent	contingent	ADJ
abr-156	483	11	liabilities	liability	NOUN
abr-156	483	12	.	.	PUNCT
abr-156	484	1	54	54	NUM
abr-156	484	2	defines	define	NOUN
abr-156	484	3	probable	probable	ADJ
abr-156	484	4	as	as	ADP
abr-156	484	5	an	an	DET
abr-156	484	6	event	event	NOUN
abr-156	484	7	is	be	AUX
abr-156	484	8	likely	likely	ADJ
abr-156	484	9	to	to	PART
abr-156	484	10	occur	occur	VERB
abr-156	484	11	.	.	PUNCT
abr-156	485	1	defines	define	NOUN
abr-156	485	2	probable	probable	ADJ
abr-156	485	3	as	as	ADP
abr-156	485	4	more	more	ADV
abr-156	485	5	likely	likely	ADJ
abr-156	485	6	than	than	ADP
abr-156	485	7	not	not	PART
abr-156	485	8	,	,	PUNCT
abr-156	485	9	a	a	DET
abr-156	485	10	lower	low	ADJ
abr-156	485	11	threshold	threshold	NOUN
abr-156	485	12	than	than	ADP
abr-156	485	13	u.s	u.s	PROPN
abr-156	485	14	.	.	PROPN
abr-156	485	15	gaap	gaap	PROPN
abr-156	485	16	.	.	PUNCT
abr-156	486	1	55	55	NUM
abr-156	486	2	does	do	AUX
abr-156	486	3	not	not	PART
abr-156	486	4	make	make	VERB
abr-156	486	5	a	a	DET
abr-156	486	6	distinction	distinction	NOUN
abr-156	486	7	between	between	ADP
abr-156	486	8	the	the	DET
abr-156	486	9	two	two	NUM
abr-156	486	10	types	type	NOUN
abr-156	486	11	of	of	ADP
abr-156	486	12	contingencies	contingency	NOUN
abr-156	486	13	,	,	PUNCT
abr-156	486	14	distinguished	distinguish	VERB
abr-156	486	15	under	under	ADP
abr-156	486	16	ifrs	ifrs	NOUN
abr-156	486	17	,	,	PUNCT
abr-156	486	18	but	but	CCONJ
abr-156	486	19	typically	typically	ADV
abr-156	486	20	requires	require	VERB
abr-156	486	21	disclosure	disclosure	NOUN
abr-156	486	22	of	of	ADP
abr-156	486	23	the	the	DET
abr-156	486	24	same	same	ADJ
abr-156	486	25	contingencies	contingency	NOUN
abr-156	486	26	.	.	PUNCT
abr-156	487	1	makes	make	VERB
abr-156	487	2	a	a	DET
abr-156	487	3	distinction	distinction	NOUN
abr-156	487	4	between	between	ADP
abr-156	487	5	and	and	CCONJ
abr-156	487	6	requires	require	VERB
abr-156	487	7	disclosure	disclosure	NOUN
abr-156	487	8	of	of	ADP
abr-156	487	9	two	two	NUM
abr-156	487	10	types	type	NOUN
abr-156	487	11	of	of	ADP
abr-156	487	12	contingent	contingent	ADJ
abr-156	487	13	liabilities	liability	NOUN
abr-156	487	14	:	:	PUNCT
abr-156	487	15	those	those	PRON
abr-156	487	16	whose	whose	DET
abr-156	487	17	existence	existence	NOUN
abr-156	487	18	will	will	AUX
abr-156	487	19	be	be	AUX
abr-156	487	20	confirmed	confirm	VERB
abr-156	487	21	by	by	ADP
abr-156	487	22	uncertain	uncertain	ADJ
abr-156	487	23	future	future	ADJ
abr-156	487	24	event(s	event(s	PROPN
abr-156	487	25	)	)	PUNCT
abr-156	487	26	that	that	SCONJ
abr-156	487	27	the	the	DET
abr-156	487	28	company	company	NOUN
abr-156	487	29	does	do	AUX
abr-156	487	30	not	not	PART
abr-156	487	31	control	control	VERB
abr-156	487	32	,	,	PUNCT
abr-156	487	33	and	and	CCONJ
abr-156	487	34	those	those	PRON
abr-156	487	35	where	where	SCONJ
abr-156	487	36	a	a	DET
abr-156	487	37	present	present	ADJ
abr-156	487	38	obligation	obligation	NOUN
abr-156	487	39	for	for	ADP
abr-156	487	40	a	a	DET
abr-156	487	41	future	future	ADJ
abr-156	487	42	outflow	outflow	NOUN
abr-156	487	43	is	be	AUX
abr-156	487	44	not	not	PART
abr-156	487	45	probable	probable	ADJ
abr-156	487	46	or	or	CCONJ
abr-156	487	47	where	where	SCONJ
abr-156	487	48	the	the	DET
abr-156	487	49	future	future	ADJ
abr-156	487	50	outflow	outflow	NOUN
abr-156	487	51	can	can	AUX
abr-156	487	52	not	not	PART
abr-156	487	53	be	be	AUX
abr-156	487	54	measured	measure	VERB
abr-156	487	55	.	.	PUNCT
abr-156	488	1	56	56	NUM
abr-156	488	2	requires	require	VERB
abr-156	488	3	use	use	NOUN
abr-156	488	4	of	of	ADP
abr-156	488	5	low	low	ADJ
abr-156	488	6	end	end	NOUN
abr-156	488	7	of	of	ADP
abr-156	488	8	a	a	DET
abr-156	488	9	range	range	NOUN
abr-156	488	10	of	of	ADP
abr-156	488	11	equally	equally	ADV
abr-156	488	12	likely	likely	ADJ
abr-156	488	13	outcomes	outcome	NOUN
abr-156	488	14	.	.	PUNCT
abr-156	489	1	requires	require	VERB
abr-156	489	2	use	use	NOUN
abr-156	489	3	of	of	ADP
abr-156	489	4	midpoint	midpoint	NOUN
abr-156	489	5	of	of	ADP
abr-156	489	6	a	a	DET
abr-156	489	7	range	range	NOUN
abr-156	489	8	of	of	ADP
abr-156	489	9	equally	equally	ADV
abr-156	489	10	likely	likely	ADJ
abr-156	489	11	outcomes	outcome	NOUN
abr-156	489	12	.	.	PUNCT
abr-156	490	1	57	57	NUM
abr-156	490	2	allows	allow	VERB
abr-156	490	3	using	use	VERB
abr-156	490	4	present	present	ADJ
abr-156	490	5	value	value	NOUN
abr-156	490	6	under	under	ADP
abr-156	490	7	some	some	DET
abr-156	490	8	circumstances	circumstance	NOUN
abr-156	490	9	.	.	PUNCT
abr-156	491	1	requires	require	VERB
abr-156	491	2	reporting	report	VERB
abr-156	491	3	present	present	ADJ
abr-156	491	4	values	value	NOUN
abr-156	491	5	when	when	SCONJ
abr-156	491	6	material	material	NOUN
abr-156	491	7	.	.	PUNCT
abr-156	492	1	58	58	NUM
abr-156	492	2	with	with	ADP
abr-156	492	3	the	the	DET
abr-156	492	4	exception	exception	NOUN
abr-156	492	5	of	of	ADP
abr-156	492	6	long	long	ADJ
abr-156	492	7	-	-	PUNCT
abr-156	492	8	term	term	NOUN
abr-156	492	9	construction	construction	NOUN
abr-156	492	10	contracts	contract	NOUN
abr-156	492	11	and	and	CCONJ
abr-156	492	12	terminated	terminate	VERB
abr-156	492	13	contracts	contract	NOUN
abr-156	492	14	,	,	PUNCT
abr-156	492	15	anticipated	anticipate	VERB
abr-156	492	16	losses	loss	NOUN
abr-156	492	17	on	on	ADP
abr-156	492	18	money	money	NOUN
abr-156	492	19	losing	lose	VERB
abr-156	492	20	contracts	contract	NOUN
abr-156	492	21	are	be	AUX
abr-156	492	22	generally	generally	ADV
abr-156	492	23	not	not	PART
abr-156	492	24	recognized	recognize	VERB
abr-156	492	25	or	or	CCONJ
abr-156	492	26	disclosed	disclose	VERB
abr-156	492	27	until	until	ADP
abr-156	492	28	incurred	incur	VERB
abr-156	492	29	.	.	PUNCT
abr-156	493	1	ifrs	ifrs	PROPN
abr-156	493	2	recognizes	recognize	VERB
abr-156	493	3	provisions	provision	NOUN
abr-156	493	4	and	and	CCONJ
abr-156	493	5	contingencies	contingency	NOUN
abr-156	493	6	for	for	ADP
abr-156	493	7	contracts	contract	NOUN
abr-156	493	8	,	,	PUNCT
abr-156	493	9	where	where	SCONJ
abr-156	493	10	the	the	DET
abr-156	493	11	unavoidable	unavoidable	ADJ
abr-156	493	12	costs	cost	NOUN
abr-156	493	13	of	of	ADP
abr-156	493	14	meeting	meet	VERB
abr-156	493	15	the	the	DET
abr-156	493	16	obligations	obligation	NOUN
abr-156	493	17	exceed	exceed	VERB
abr-156	493	18	the	the	DET
abr-156	493	19	expected	expect	VERB
abr-156	493	20	benefits	benefit	NOUN
abr-156	493	21	.	.	PUNCT
abr-156	494	1	59	59	NUM
abr-156	494	2	gain	gain	NOUN
abr-156	494	3	contingencies	contingency	NOUN
abr-156	494	4	are	be	AUX
abr-156	494	5	never	never	ADV
abr-156	494	6	accrued	accrue	VERB
abr-156	494	7	.	.	PUNCT
abr-156	495	1	gain	gain	NOUN
abr-156	495	2	contingencies	contingency	NOUN
abr-156	495	3	are	be	AUX
abr-156	495	4	accrued	accrue	VERB
abr-156	495	5	if	if	SCONJ
abr-156	495	6	their	their	PRON
abr-156	495	7	future	future	ADJ
abr-156	495	8	realization	realization	NOUN
abr-156	495	9	is	be	AUX
abr-156	495	10	virtually	virtually	ADV
abr-156	495	11	certain	certain	ADJ
abr-156	495	12	to	to	PART
abr-156	495	13	occur	occur	VERB
abr-156	495	14	.	.	PUNCT
abr-156	496	1	60	60	NUM
abr-156	496	2	debt	debt	NOUN
abr-156	496	3	issue	issue	NOUN
abr-156	496	4	costs	cost	NOUN
abr-156	496	5	are	be	AUX
abr-156	496	6	recorded	record	VERB
abr-156	496	7	separately	separately	ADV
abr-156	496	8	as	as	ADP
abr-156	496	9	an	an	DET
abr-156	496	10	asset	asset	NOUN
abr-156	496	11	.	.	PUNCT
abr-156	497	1	“	"	PUNCT
abr-156	497	2	transaction	transaction	NOUN
abr-156	497	3	costs	cost	NOUN
abr-156	497	4	”	"	PUNCT
abr-156	497	5	reduce	reduce	VERB
abr-156	497	6	the	the	DET
abr-156	497	7	recorded	record	VERB
abr-156	497	8	amount	amount	NOUN
abr-156	497	9	of	of	ADP
abr-156	497	10	the	the	DET
abr-156	497	11	debt	debt	NOUN
abr-156	497	12	.	.	PUNCT
abr-156	498	1	61	61	NUM
abr-156	498	2	amortized	amortize	VERB
abr-156	498	3	over	over	ADP
abr-156	498	4	the	the	DET
abr-156	498	5	term	term	NOUN
abr-156	498	6	to	to	ADP
abr-156	498	7	maturity	maturity	NOUN
abr-156	498	8	.	.	PUNCT
abr-156	499	1	the	the	DET
abr-156	499	2	cost	cost	NOUN
abr-156	499	3	of	of	ADP
abr-156	499	4	these	these	DET
abr-156	499	5	services	service	NOUN
abr-156	499	6	reduces	reduce	VERB
abr-156	499	7	the	the	DET
abr-156	499	8	net	net	ADJ
abr-156	499	9	cash	cash	NOUN
abr-156	499	10	the	the	DET
abr-156	499	11	issuing	issue	VERB
abr-156	499	12	company	company	NOUN
abr-156	499	13	receives	receive	VERB
abr-156	499	14	and	and	CCONJ
abr-156	499	15	the	the	DET
abr-156	499	16	amount	amount	NOUN
abr-156	499	17	recorded	record	VERB
abr-156	499	18	for	for	ADP
abr-156	499	19	the	the	DET
abr-156	499	20	debt	debt	NOUN
abr-156	499	21	.	.	PUNCT
abr-156	500	1	62	62	NUM
abr-156	500	2	the	the	DET
abr-156	500	3	fair	fair	ADJ
abr-156	500	4	value	value	NOUN
abr-156	500	5	option	option	NOUN
abr-156	500	6	may	may	AUX
abr-156	500	7	be	be	AUX
abr-156	500	8	elected	elect	VERB
abr-156	500	9	by	by	ADP
abr-156	500	10	the	the	DET
abr-156	500	11	firm	firm	NOUN
abr-156	500	12	.	.	PUNCT
abr-156	501	1	although	although	SCONJ
abr-156	501	2	u.s	u.s	PROPN
abr-156	501	3	.	.	PROPN
abr-156	501	4	gaap	gaap	PROPN
abr-156	501	5	guidance	guidance	NOUN
abr-156	501	6	indicates	indicate	VERB
abr-156	501	7	that	that	SCONJ
abr-156	501	8	the	the	DET
abr-156	501	9	intent	intent	NOUN
abr-156	501	10	of	of	ADP
abr-156	501	11	the	the	DET
abr-156	501	12	fair	fair	ADJ
abr-156	501	13	value	value	NOUN
abr-156	501	14	option	option	NOUN
abr-156	501	15	under	under	ADP
abr-156	501	16	u.s	u.s	PROPN
abr-156	501	17	.	.	PROPN
abr-156	501	18	gaap	gaap	PROPN
abr-156	501	19	is	be	AUX
abr-156	501	20	to	to	PART
abr-156	501	21	address	address	VERB
abr-156	501	22	these	these	DET
abr-156	501	23	sorts	sort	NOUN
abr-156	501	24	of	of	ADP
abr-156	501	25	circumstances	circumstance	NOUN
abr-156	501	26	,	,	PUNCT
abr-156	501	27	it	it	PRON
abr-156	501	28	does	do	AUX
abr-156	501	29	not	not	PART
abr-156	501	30	require	require	VERB
abr-156	501	31	that	that	SCONJ
abr-156	501	32	those	those	DET
abr-156	501	33	circumstances	circumstance	NOUN
abr-156	501	34	exist	exist	VERB
abr-156	501	35	.	.	PUNCT
abr-156	502	1	companies	company	NOUN
abr-156	502	2	may	may	AUX
abr-156	502	3	only	only	ADV
abr-156	502	4	elect	elect	VERB
abr-156	502	5	the	the	DET
abr-156	502	6	fair	fair	ADJ
abr-156	502	7	value	value	NOUN
abr-156	502	8	option	option	NOUN
abr-156	502	9	when	when	SCONJ
abr-156	502	10	:	:	PUNCT
abr-156	502	11	when	when	SCONJ
abr-156	502	12	a	a	DET
abr-156	502	13	group	group	NOUN
abr-156	502	14	of	of	ADP
abr-156	502	15	financial	financial	ADJ
abr-156	502	16	assets	asset	NOUN
abr-156	502	17	or	or	CCONJ
abr-156	502	18	liabilities	liability	NOUN
abr-156	502	19	is	be	AUX
abr-156	502	20	managed	manage	VERB
abr-156	502	21	and	and	CCONJ
abr-156	502	22	its	its	PRON
abr-156	502	23	performance	performance	NOUN
abr-156	502	24	is	be	AUX
abr-156	502	25	evaluated	evaluate	VERB
abr-156	502	26	on	on	ADP
abr-156	502	27	a	a	DET
abr-156	502	28	fair	fair	ADJ
abr-156	502	29	value	value	NOUN
abr-156	502	30	basis	basis	NOUN
abr-156	502	31	,	,	PUNCT
abr-156	502	32	or	or	CCONJ
abr-156	502	33	if	if	SCONJ
abr-156	502	34	the	the	DET
abr-156	502	35	fair	fair	ADJ
abr-156	502	36	value	value	NOUN
abr-156	502	37	option	option	NOUN
abr-156	502	38	reduces	reduce	VERB
abr-156	502	39	"	"	PUNCT
abr-156	502	40	accounting	accounting	NOUN
abr-156	502	41	mismatch	mismatch	NOUN
abr-156	502	42	.	.	PUNCT
abr-156	502	43	"	"	PUNCT
abr-156	503	1	63	63	NUM
abr-156	503	2	situations	situation	NOUN
abr-156	503	3	that	that	PRON
abr-156	503	4	require	require	VERB
abr-156	503	5	classification	classification	NOUN
abr-156	503	6	as	as	ADP
abr-156	503	7	a	a	DET
abr-156	503	8	capital	capital	NOUN
abr-156	503	9	lease	lease	NOUN
abr-156	503	10	if	if	SCONJ
abr-156	503	11	any	any	DET
abr-156	503	12	one	one	NOUN
abr-156	503	13	(	(	PUNCT
abr-156	503	14	or	or	CCONJ
abr-156	503	15	more	more	ADJ
abr-156	503	16	)	)	PUNCT
abr-156	503	17	is	be	AUX
abr-156	503	18	met	meet	VERB
abr-156	503	19	are	be	AUX
abr-156	503	20	:	:	PUNCT
abr-156	503	21	situations	situation	NOUN
abr-156	503	22	that	that	PRON
abr-156	503	23	normally	normally	ADV
abr-156	503	24	would	would	AUX
abr-156	503	25	lead	lead	VERB
abr-156	503	26	to	to	ADP
abr-156	503	27	classification	classification	NOUN
abr-156	503	28	as	as	ADP
abr-156	503	29	a	a	DET
abr-156	503	30	finance	finance	NOUN
abr-156	503	31	lease	lease	NOUN
abr-156	503	32	are	be	AUX
abr-156	503	33	:	:	PUNCT
abr-156	503	34	64	64	NUM
abr-156	503	35	"	"	PUNCT
abr-156	503	36	major	major	ADJ
abr-156	503	37	portion	portion	NOUN
abr-156	503	38	"	"	PUNCT
abr-156	503	39	is	be	AUX
abr-156	503	40	defined	define	VERB
abr-156	503	41	specifically	specifically	ADV
abr-156	503	42	as	as	ADP
abr-156	503	43	75	75	NUM
abr-156	503	44	%	%	NOUN
abr-156	503	45	or	or	CCONJ
abr-156	503	46	more	more	ADJ
abr-156	503	47	.	.	PUNCT
abr-156	504	1	the	the	DET
abr-156	504	2	noncancelable	noncancelable	ADJ
abr-156	504	3	lease	lease	NOUN
abr-156	504	4	term	term	NOUN
abr-156	504	5	is	be	AUX
abr-156	504	6	for	for	ADP
abr-156	504	7	a	a	DET
abr-156	504	8	"	"	PUNCT
abr-156	504	9	major	major	ADJ
abr-156	504	10	portion	portion	NOUN
abr-156	504	11	"	"	PUNCT
abr-156	504	12	of	of	ADP
abr-156	504	13	the	the	DET
abr-156	504	14	expected	expect	VERB
abr-156	504	15	economic	economic	ADJ
abr-156	504	16	life	life	NOUN
abr-156	504	17	of	of	ADP
abr-156	504	18	the	the	DET
abr-156	504	19	asset	asset	NOUN
abr-156	504	20	.	.	PUNCT
abr-156	505	1	schmidt	schmidt	PROPN
abr-156	505	2	&	&	CCONJ
abr-156	505	3	schoeppey	schoeppey	PROPN
abr-156	505	4	49	49	NUM
abr-156	505	5	65	65	NUM
abr-156	505	6	"	"	PUNCT
abr-156	505	7	substantially	substantially	ADV
abr-156	505	8	all	all	PRON
abr-156	505	9	"	"	PUNCT
abr-156	505	10	is	be	AUX
abr-156	505	11	defined	define	VERB
abr-156	505	12	specifically	specifically	ADV
abr-156	505	13	as	as	ADP
abr-156	505	14	90	90	NUM
abr-156	505	15	%	%	NOUN
abr-156	505	16	.	.	PUNCT
abr-156	506	1	the	the	DET
abr-156	506	2	present	present	ADJ
abr-156	506	3	value	value	NOUN
abr-156	506	4	of	of	ADP
abr-156	506	5	the	the	DET
abr-156	506	6	minimum	minimum	ADJ
abr-156	506	7	lease	lease	NOUN
abr-156	506	8	payments	payment	NOUN
abr-156	506	9	is	be	AUX
abr-156	506	10	equal	equal	ADJ
abr-156	506	11	to	to	ADP
abr-156	506	12	or	or	CCONJ
abr-156	506	13	greater	great	ADJ
abr-156	506	14	than	than	ADP
abr-156	506	15	"	"	PUNCT
abr-156	506	16	substantially	substantially	ADV
abr-156	506	17	all	all	PRON
abr-156	506	18	"	"	PUNCT
abr-156	506	19	of	of	ADP
abr-156	506	20	the	the	DET
abr-156	506	21	fair	fair	ADJ
abr-156	506	22	value	value	NOUN
abr-156	506	23	of	of	ADP
abr-156	506	24	the	the	DET
abr-156	506	25	asset	asset	NOUN
abr-156	506	26	.	.	PUNCT
abr-156	507	1	66	66	NUM
abr-156	508	1	no	no	DET
abr-156	508	2	similar	similar	ADJ
abr-156	508	3	situation	situation	NOUN
abr-156	508	4	specified	specify	VERB
abr-156	508	5	.	.	PUNCT
abr-156	509	1	the	the	DET
abr-156	509	2	leased	lease	VERB
abr-156	509	3	asset	asset	NOUN
abr-156	509	4	is	be	AUX
abr-156	509	5	of	of	ADP
abr-156	509	6	a	a	DET
abr-156	509	7	specialized	specialized	ADJ
abr-156	509	8	nature	nature	NOUN
abr-156	509	9	such	such	ADJ
abr-156	509	10	that	that	SCONJ
abr-156	509	11	only	only	ADV
abr-156	509	12	the	the	DET
abr-156	509	13	lessee	lessee	NOUN
abr-156	509	14	can	can	AUX
abr-156	509	15	use	use	VERB
abr-156	509	16	it	it	PRON
abr-156	509	17	without	without	ADP
abr-156	509	18	major	major	ADJ
abr-156	509	19	modifications	modification	NOUN
abr-156	509	20	being	be	AUX
abr-156	509	21	made	make	VERB
abr-156	509	22	.	.	PUNCT
abr-156	510	1	67	67	NUM
abr-156	511	1	no	no	DET
abr-156	511	2	similar	similar	ADJ
abr-156	511	3	situation	situation	NOUN
abr-156	511	4	specified	specify	VERB
abr-156	511	5	.	.	PUNCT
abr-156	512	1	the	the	DET
abr-156	512	2	lessor	lessor	NOUN
abr-156	512	3	's	's	PART
abr-156	512	4	losses	loss	NOUN
abr-156	512	5	are	be	AUX
abr-156	512	6	borne	bear	VERB
abr-156	512	7	by	by	ADP
abr-156	512	8	the	the	DET
abr-156	512	9	lessee	lessee	NOUN
abr-156	512	10	upon	upon	SCONJ
abr-156	512	11	cancellation	cancellation	NOUN
abr-156	512	12	.	.	PUNCT
abr-156	513	1	68	68	NUM
abr-156	513	2	no	no	DET
abr-156	513	3	similar	similar	ADJ
abr-156	513	4	situation	situation	NOUN
abr-156	513	5	specified	specify	VERB
abr-156	513	6	.	.	PUNCT
abr-156	514	1	gains	gain	NOUN
abr-156	514	2	or	or	CCONJ
abr-156	514	3	losses	loss	NOUN
abr-156	514	4	from	from	ADP
abr-156	514	5	changes	change	NOUN
abr-156	514	6	in	in	ADP
abr-156	514	7	the	the	DET
abr-156	514	8	fair	fair	ADJ
abr-156	514	9	value	value	NOUN
abr-156	514	10	of	of	ADP
abr-156	514	11	the	the	DET
abr-156	514	12	residual	residual	ADJ
abr-156	514	13	value	value	NOUN
abr-156	514	14	go	go	VERB
abr-156	514	15	to	to	ADP
abr-156	514	16	the	the	DET
abr-156	514	17	lessee	lessee	NOUN
abr-156	514	18	(	(	PUNCT
abr-156	514	19	for	for	ADP
abr-156	514	20	instance	instance	NOUN
abr-156	514	21	,	,	PUNCT
abr-156	514	22	by	by	ADP
abr-156	514	23	means	mean	NOUN
abr-156	514	24	of	of	ADP
abr-156	514	25	a	a	DET
abr-156	514	26	rebate	rebate	NOUN
abr-156	514	27	of	of	ADP
abr-156	514	28	lease	lease	NOUN
abr-156	514	29	payments	payment	NOUN
abr-156	514	30	)	)	PUNCT
abr-156	514	31	.	.	PUNCT
abr-156	515	1	69	69	NUM
abr-156	516	1	no	no	DET
abr-156	516	2	similar	similar	ADJ
abr-156	516	3	situation	situation	NOUN
abr-156	516	4	specified	specify	VERB
abr-156	516	5	.	.	PUNCT
abr-156	517	1	the	the	DET
abr-156	517	2	lease	lease	NOUN
abr-156	517	3	contains	contain	VERB
abr-156	517	4	a	a	DET
abr-156	517	5	"	"	PUNCT
abr-156	517	6	bargain	bargain	NOUN
abr-156	517	7	renewal	renewal	NOUN
abr-156	517	8	option	option	NOUN
abr-156	517	9	"	"	PUNCT
abr-156	517	10	whereby	whereby	SCONJ
abr-156	517	11	the	the	DET
abr-156	517	12	lessee	lessee	NOUN
abr-156	517	13	can	can	AUX
abr-156	517	14	continue	continue	VERB
abr-156	517	15	the	the	DET
abr-156	517	16	lease	lease	NOUN
abr-156	517	17	for	for	ADP
abr-156	517	18	substantially	substantially	ADV
abr-156	517	19	less	less	ADJ
abr-156	517	20	than	than	ADP
abr-156	517	21	market	market	NOUN
abr-156	517	22	rent	rent	NOUN
abr-156	517	23	.	.	PUNCT
abr-156	518	1	70	70	NUM
abr-156	518	2	for	for	ADP
abr-156	518	3	example	example	NOUN
abr-156	518	4	,	,	PUNCT
abr-156	518	5	u.s	u.s	PROPN
abr-156	518	6	.	.	PROPN
abr-156	518	7	gaap	gaap	PROPN
abr-156	518	8	requires	require	VERB
abr-156	518	9	a	a	DET
abr-156	518	10	loss	loss	NOUN
abr-156	518	11	contingency	contingency	NOUN
abr-156	518	12	be	be	AUX
abr-156	518	13	accrued	accrue	VERB
abr-156	518	14	if	if	SCONJ
abr-156	518	15	it	it	PRON
abr-156	518	16	is	be	AUX
abr-156	518	17	both	both	CCONJ
abr-156	518	18	probable	probable	ADJ
abr-156	518	19	and	and	CCONJ
abr-156	518	20	can	can	AUX
abr-156	518	21	be	be	AUX
abr-156	518	22	reasonably	reasonably	ADV
abr-156	518	23	estimated	estimate	VERB
abr-156	518	24	.	.	PUNCT
abr-156	519	1	accruing	accrue	VERB
abr-156	519	2	a	a	DET
abr-156	519	3	loss	loss	NOUN
abr-156	519	4	contingency	contingency	NOUN
abr-156	519	5	leads	lead	VERB
abr-156	519	6	to	to	ADP
abr-156	519	7	a	a	DET
abr-156	519	8	deferred	deferred	ADJ
abr-156	519	9	tax	tax	NOUN
abr-156	519	10	asset	asset	NOUN
abr-156	519	11	.	.	PUNCT
abr-156	520	1	for	for	ADP
abr-156	520	2	loss	loss	NOUN
abr-156	520	3	contingencies	contingency	NOUN
abr-156	520	4	,	,	PUNCT
abr-156	520	5	ifrs	ifrs	PROPN
abr-156	520	6	uses	use	VERB
abr-156	520	7	a	a	DET
abr-156	520	8	“	"	PUNCT
abr-156	520	9	more	more	ADV
abr-156	520	10	likely	likely	ADJ
abr-156	520	11	than	than	ADP
abr-156	520	12	not	not	PART
abr-156	520	13	”	"	PUNCT
abr-156	520	14	threshold	threshold	NOUN
abr-156	520	15	,	,	PUNCT
abr-156	520	16	which	which	PRON
abr-156	520	17	is	be	AUX
abr-156	520	18	lower	low	ADJ
abr-156	520	19	than	than	ADP
abr-156	520	20	the	the	DET
abr-156	520	21	u.s	u.s	PROPN
abr-156	520	22	.	.	PROPN
abr-156	520	23	“	"	PUNCT
abr-156	520	24	probable	probable	ADJ
abr-156	520	25	”	"	PUNCT
abr-156	520	26	requirement	requirement	NOUN
abr-156	520	27	.	.	PUNCT
abr-156	521	1	as	as	ADP
abr-156	521	2	a	a	DET
abr-156	521	3	result	result	NOUN
abr-156	521	4	,	,	PUNCT
abr-156	521	5	under	under	ADP
abr-156	521	6	the	the	DET
abr-156	521	7	lower	low	ADJ
abr-156	521	8	threshold	threshold	NOUN
abr-156	521	9	of	of	ADP
abr-156	521	10	ifrs	ifrs	PROPN
abr-156	521	11	,	,	PUNCT
abr-156	521	12	a	a	DET
abr-156	521	13	loss	loss	NOUN
abr-156	521	14	contingency	contingency	NOUN
abr-156	521	15	and	and	CCONJ
abr-156	521	16	a	a	DET
abr-156	521	17	deferred	deferred	ADJ
abr-156	521	18	tax	tax	NOUN
abr-156	521	19	asset	asset	NOUN
abr-156	521	20	sometimes	sometimes	ADV
abr-156	521	21	is	be	AUX
abr-156	521	22	recorded	record	VERB
abr-156	521	23	for	for	ADP
abr-156	521	24	ifrs	ifrs	NOUN
abr-156	521	25	but	but	CCONJ
abr-156	521	26	not	not	PART
abr-156	521	27	for	for	ADP
abr-156	521	28	u.s	u.s	PROPN
abr-156	521	29	.	.	PROPN
abr-156	521	30	gaap	gaap	PROPN
abr-156	521	31	.	.	PUNCT
abr-156	522	1	71	71	NUM
abr-156	522	2	gaap	gaap	PROPN
abr-156	522	3	separately	separately	ADV
abr-156	522	4	reports	report	VERB
abr-156	522	5	both	both	CCONJ
abr-156	522	6	discontinued	discontinue	VERB
abr-156	522	7	operations	operation	NOUN
abr-156	522	8	and	and	CCONJ
abr-156	522	9	extraordinary	extraordinary	ADJ
abr-156	522	10	items	item	NOUN
abr-156	522	11	on	on	ADP
abr-156	522	12	the	the	DET
abr-156	522	13	income	income	NOUN
abr-156	522	14	statement	statement	NOUN
abr-156	522	15	and	and	CCONJ
abr-156	522	16	each	each	PRON
abr-156	522	17	are	be	AUX
abr-156	522	18	shown	show	VERB
abr-156	522	19	net	net	NOUN
abr-156	522	20	of	of	ADP
abr-156	522	21	tax	tax	NOUN
abr-156	522	22	.	.	PUNCT
abr-156	523	1	ifrs	ifrs	PROPN
abr-156	523	2	does	do	AUX
abr-156	523	3	not	not	PART
abr-156	523	4	separately	separately	ADV
abr-156	523	5	report	report	VERB
abr-156	523	6	extraordinary	extraordinary	ADJ
abr-156	523	7	items	item	NOUN
abr-156	523	8	on	on	ADP
abr-156	523	9	the	the	DET
abr-156	523	10	income	income	NOUN
abr-156	523	11	statement	statement	NOUN
abr-156	523	12	.	.	PUNCT
abr-156	524	1	as	as	ADP
abr-156	524	2	a	a	DET
abr-156	524	3	result	result	NOUN
abr-156	524	4	,	,	PUNCT
abr-156	524	5	the	the	DET
abr-156	524	6	only	only	ADJ
abr-156	524	7	income	income	NOUN
abr-156	524	8	statement	statement	NOUN
abr-156	524	9	item	item	NOUN
abr-156	524	10	reported	report	VERB
abr-156	524	11	separately	separately	ADV
abr-156	524	12	net	net	NOUN
abr-156	524	13	of	of	ADP
abr-156	524	14	tax	tax	NOUN
abr-156	524	15	using	use	VERB
abr-156	524	16	ifrs	ifrs	NOUN
abr-156	524	17	is	be	AUX
abr-156	524	18	discontinued	discontinue	VERB
abr-156	524	19	operations	operation	NOUN
abr-156	524	20	.	.	PUNCT
abr-156	525	1	72	72	NUM
abr-156	525	2	gains	gain	NOUN
abr-156	525	3	and	and	CCONJ
abr-156	525	4	losses	loss	NOUN
abr-156	525	5	are	be	AUX
abr-156	525	6	the	the	DET
abr-156	525	7	difference	difference	NOUN
abr-156	525	8	between	between	ADP
abr-156	525	9	the	the	DET
abr-156	525	10	actual	actual	ADJ
abr-156	525	11	and	and	CCONJ
abr-156	525	12	expected	expected	ADJ
abr-156	525	13	returns	return	NOUN
abr-156	525	14	,	,	PUNCT
abr-156	525	15	where	where	SCONJ
abr-156	525	16	the	the	DET
abr-156	525	17	expected	expect	VERB
abr-156	525	18	return	return	NOUN
abr-156	525	19	is	be	AUX
abr-156	525	20	different	different	ADJ
abr-156	525	21	from	from	ADP
abr-156	525	22	company	company	NOUN
abr-156	525	23	to	to	ADP
abr-156	525	24	company	company	NOUN
abr-156	525	25	and	and	CCONJ
abr-156	525	26	usually	usually	ADV
abr-156	525	27	different	different	ADJ
abr-156	525	28	from	from	ADP
abr-156	525	29	the	the	DET
abr-156	525	30	interest	interest	NOUN
abr-156	525	31	rate	rate	NOUN
abr-156	525	32	used	use	VERB
abr-156	525	33	to	to	PART
abr-156	525	34	determine	determine	VERB
abr-156	525	35	the	the	DET
abr-156	525	36	interest	interest	NOUN
abr-156	525	37	cost	cost	NOUN
abr-156	525	38	.	.	PUNCT
abr-156	526	1	requires	require	VERB
abr-156	526	2	that	that	SCONJ
abr-156	526	3	we	we	PRON
abr-156	526	4	use	use	VERB
abr-156	526	5	the	the	DET
abr-156	526	6	same	same	ADJ
abr-156	526	7	rate	rate	NOUN
abr-156	526	8	(	(	PUNCT
abr-156	526	9	the	the	DET
abr-156	526	10	rate	rate	NOUN
abr-156	526	11	for	for	ADP
abr-156	526	12	“	"	PUNCT
abr-156	526	13	high	high	ADJ
abr-156	526	14	-grade	-grade	NOUN
abr-156	526	15	corporate	corporate	ADJ
abr-156	526	16	bonds	bond	NOUN
abr-156	526	17	”	"	PUNCT
abr-156	526	18	)	)	PUNCT
abr-156	526	19	for	for	ADP
abr-156	526	20	both	both	CCONJ
abr-156	526	21	the	the	DET
abr-156	526	22	interest	interest	NOUN
abr-156	526	23	cost	cost	NOUN
abr-156	526	24	on	on	ADP
abr-156	526	25	the	the	DET
abr-156	526	26	defined	define	VERB
abr-156	526	27	benefit	benefit	NOUN
abr-156	526	28	obligation	obligation	NOUN
abr-156	526	29	(	(	PUNCT
abr-156	526	30	called	call	VERB
abr-156	526	31	projected	project	VERB
abr-156	526	32	benefit	benefit	NOUN
abr-156	526	33	obligation	obligation	NOUN
abr-156	526	34	or	or	CCONJ
abr-156	526	35	pbo	pbo	NOUN
abr-156	526	36	under	under	ADP
abr-156	526	37	gaap	gaap	NOUN
abr-156	526	38	)	)	PUNCT
abr-156	526	39	and	and	CCONJ
abr-156	526	40	the	the	DET
abr-156	526	41	interest	interest	NOUN
abr-156	526	42	revenue	revenue	NOUN
abr-156	526	43	on	on	ADP
abr-156	526	44	the	the	DET
abr-156	526	45	plan	plan	NOUN
abr-156	526	46	assets	asset	NOUN
abr-156	526	47	.	.	PUNCT
abr-156	527	1	73	73	NUM
abr-156	527	2	requires	require	VERB
abr-156	527	3	that	that	SCONJ
abr-156	527	4	gains	gain	NOUN
abr-156	527	5	and	and	CCONJ
abr-156	527	6	losses	loss	NOUN
abr-156	527	7	are	be	AUX
abr-156	527	8	to	to	PART
abr-156	527	9	be	be	AUX
abr-156	527	10	(	(	PUNCT
abr-156	527	11	a	a	PRON
abr-156	527	12	)	)	PUNCT
abr-156	527	13	included	include	VERB
abr-156	527	14	among	among	ADP
abr-156	527	15	oci	oci	ADJ
abr-156	527	16	items	item	NOUN
abr-156	527	17	in	in	ADP
abr-156	527	18	the	the	DET
abr-156	527	19	statement	statement	NOUN
abr-156	527	20	of	of	ADP
abr-156	527	21	comprehensive	comprehensive	ADJ
abr-156	527	22	income	income	NOUN
abr-156	527	23	when	when	SCONJ
abr-156	527	24	they	they	PRON
abr-156	527	25	first	first	ADV
abr-156	527	26	arise	arise	VERB
abr-156	527	27	and	and	CCONJ
abr-156	527	28	then	then	ADV
abr-156	527	29	(	(	PUNCT
abr-156	527	30	b	b	X
abr-156	527	31	)	)	PUNCT
abr-156	527	32	gradually	gradually	ADV
abr-156	527	33	amortized	amortize	VERB
abr-156	527	34	or	or	CCONJ
abr-156	527	35	recycled	recycle	VERB
abr-156	527	36	out	out	ADP
abr-156	527	37	of	of	ADP
abr-156	527	38	oci	oci	NOUN
abr-156	527	39	and	and	CCONJ
abr-156	527	40	into	into	ADP
abr-156	527	41	expense	expense	NOUN
abr-156	527	42	(	(	PUNCT
abr-156	527	43	when	when	SCONJ
abr-156	527	44	the	the	DET
abr-156	527	45	accumulated	accumulate	VERB
abr-156	527	46	net	net	ADJ
abr-156	527	47	gain	gain	NOUN
abr-156	527	48	or	or	CCONJ
abr-156	527	49	net	net	ADJ
abr-156	527	50	loss	loss	NOUN
abr-156	527	51	exceeds	exceed	VERB
abr-156	527	52	the	the	DET
abr-156	527	53	10	10	NUM
abr-156	527	54	%	%	NOUN
abr-156	527	55	threshold	threshold	NOUN
abr-156	527	56	)	)	PUNCT
abr-156	527	57	.	.	PUNCT
abr-156	528	1	gains	gain	NOUN
abr-156	528	2	and	and	CCONJ
abr-156	528	3	losses	loss	NOUN
abr-156	528	4	are	be	AUX
abr-156	528	5	included	include	VERB
abr-156	528	6	in	in	ADP
abr-156	528	7	oci	oci	PRON
abr-156	528	8	when	when	SCONJ
abr-156	528	9	they	they	PRON
abr-156	528	10	first	first	ADV
abr-156	528	11	arise	arise	VERB
abr-156	528	12	,	,	PUNCT
abr-156	528	13	but	but	CCONJ
abr-156	528	14	unlike	unlike	ADP
abr-156	528	15	u.s	u.s	PROPN
abr-156	528	16	.	.	PROPN
abr-156	528	17	gaap	gaap	PROPN
abr-156	528	18	those	those	DET
abr-156	528	19	amounts	amount	NOUN
abr-156	528	20	are	be	AUX
abr-156	528	21	not	not	PART
abr-156	528	22	subsequently	subsequently	ADV
abr-156	528	23	amortized	amortize	VERB
abr-156	528	24	out	out	ADP
abr-156	528	25	of	of	ADP
abr-156	528	26	oci	oci	NOUN
abr-156	528	27	and	and	CCONJ
abr-156	528	28	into	into	ADP
abr-156	528	29	expense	expense	NOUN
abr-156	528	30	.	.	PUNCT
abr-156	529	1	instead	instead	ADV
abr-156	529	2	,	,	PUNCT
abr-156	529	3	under	under	ADP
abr-156	529	4	ifrs	ifrs	NOUN
abr-156	529	5	those	those	DET
abr-156	529	6	amounts	amount	NOUN
abr-156	529	7	remain	remain	VERB
abr-156	529	8	in	in	ADP
abr-156	529	9	the	the	DET
abr-156	529	10	balance	balance	NOUN
abr-156	529	11	sheet	sheet	NOUN
abr-156	529	12	as	as	ADP
abr-156	529	13	accumulated	accumulate	VERB
abr-156	529	14	other	other	ADJ
abr-156	529	15	comprehensive	comprehensive	ADJ
abr-156	529	16	income	income	NOUN
abr-156	529	17	.	.	PUNCT
abr-156	530	1	74	74	NUM
abr-156	530	2	capital	capital	NOUN
abr-156	530	3	stock	stock	NOUN
abr-156	530	4	:	:	PUNCT
abr-156	530	5	share	share	NOUN
abr-156	530	6	capital	capital	NOUN
abr-156	530	7	:	:	PUNCT
abr-156	530	8	75	75	NUM
abr-156	530	9	common	common	ADJ
abr-156	530	10	stock	stock	NOUN
abr-156	530	11	.	.	PUNCT
abr-156	531	1	ordinary	ordinary	ADJ
abr-156	531	2	shares	share	NOUN
abr-156	531	3	.	.	PUNCT
abr-156	532	1	76	76	NUM
abr-156	532	2	preferred	preferred	ADJ
abr-156	532	3	stock	stock	NOUN
abr-156	532	4	preference	preference	NOUN
abr-156	532	5	shares	share	NOUN
abr-156	532	6	.	.	PUNCT
abr-156	533	1	77	77	NUM
abr-156	533	2	paid‐in	paid‐in	ADJ
abr-156	533	3	capital	capital	NOUN
abr-156	533	4	—	—	PUNCT
abr-156	533	5	excess	excess	NOUN
abr-156	533	6	of	of	ADP
abr-156	533	7	par	par	NOUN
abr-156	533	8	,	,	PUNCT
abr-156	533	9	common	common	ADJ
abr-156	533	10	.	.	PUNCT
abr-156	534	1	share	share	NOUN
abr-156	534	2	premium	premium	NOUN
abr-156	534	3	,	,	PUNCT
abr-156	534	4	ordinary	ordinary	ADJ
abr-156	534	5	shares	share	NOUN
abr-156	534	6	.	.	PUNCT
abr-156	535	1	78	78	NUM
abr-156	535	2	paid‐in	paid‐in	ADJ
abr-156	535	3	capital	capital	NOUN
abr-156	535	4	—	—	PUNCT
abr-156	535	5	excess	excess	NOUN
abr-156	535	6	of	of	ADP
abr-156	535	7	par	par	NOUN
abr-156	535	8	,	,	PUNCT
abr-156	535	9	preferred	prefer	VERB
abr-156	535	10	.	.	PUNCT
abr-156	536	1	share	share	NOUN
abr-156	536	2	premium	premium	NOUN
abr-156	536	3	,	,	PUNCT
abr-156	536	4	preference	preference	NOUN
abr-156	536	5	shares	share	NOUN
abr-156	536	6	.	.	PUNCT
abr-156	537	1	79	79	NUM
abr-156	537	2	accumulated	accumulate	VERB
abr-156	537	3	other	other	ADJ
abr-156	537	4	comprehensive	comprehensive	ADJ
abr-156	537	5	income	income	NOUN
abr-156	537	6	:	:	PUNCT
abr-156	537	7	reserves	reserve	NOUN
abr-156	537	8	:	:	PUNCT
abr-156	537	9	80	80	NUM
abr-156	537	10	net	net	ADJ
abr-156	537	11	gains	gain	NOUN
abr-156	537	12	(	(	PUNCT
abr-156	537	13	losses	loss	NOUN
abr-156	537	14	)	)	PUNCT
abr-156	537	15	on	on	ADP
abr-156	537	16	investmentaoci	investmentaoci	NOUN
abr-156	537	17	investment	investment	NOUN
abr-156	537	18	revaluation	revaluation	NOUN
abr-156	537	19	reserve	reserve	NOUN
abr-156	537	20	.	.	PUNCT
abr-156	538	1	81	81	NUM
abr-156	538	2	net	net	ADJ
abr-156	538	3	gains	gain	NOUN
abr-156	538	4	(	(	PUNCT
abr-156	538	5	losses	loss	NOUN
abr-156	538	6	)	)	PUNCT
abr-156	538	7	foreign	foreign	ADJ
abr-156	538	8	currency	currency	NOUN
abr-156	538	9	translationaoci	translationaoci	NOUN
abr-156	538	10	translation	translation	NOUN
abr-156	538	11	reserve	reserve	PROPN
abr-156	538	12	.	.	PUNCT
abr-156	539	1	should	should	AUX
abr-156	539	2	the	the	DET
abr-156	539	3	us	us	PROPN
abr-156	539	4	adopt	adopt	VERB
abr-156	539	5	ifrs	ifrs	PROPN
abr-156	539	6	?	?	PUNCT
abr-156	540	1	50	50	NUM
abr-156	540	2	82	82	NUM
abr-156	540	3	fair	fair	ADJ
abr-156	540	4	value	value	NOUN
abr-156	540	5	adjustments	adjustment	NOUN
abr-156	540	6	not	not	PART
abr-156	540	7	permitted	permit	VERB
abr-156	540	8	.	.	PUNCT
abr-156	541	1	revaluation	revaluation	NOUN
abr-156	541	2	reserve	reserve	PROPN
abr-156	541	3	.	.	PUNCT
abr-156	542	1	83	83	NUM
abr-156	542	2	retained	retain	VERB
abr-156	542	3	earnings	earning	NOUN
abr-156	542	4	.	.	PUNCT
abr-156	543	1	retained	retain	VERB
abr-156	543	2	earnings	earning	NOUN
abr-156	543	3	.	.	PUNCT
abr-156	544	1	84	84	NUM
abr-156	544	2	total	total	ADJ
abr-156	544	3	shareholders	shareholder	NOUN
abr-156	544	4	'	'	PART
abr-156	544	5	equity	equity	NOUN
abr-156	544	6	.	.	PUNCT
abr-156	545	1	total	total	ADJ
abr-156	545	2	equity	equity	NOUN
abr-156	545	3	.	.	PUNCT
abr-156	546	1	85	85	NUM
abr-156	546	2	presented	present	VERB
abr-156	546	3	after	after	ADP
abr-156	546	4	liabilities	liability	NOUN
abr-156	546	5	.	.	PUNCT
abr-156	547	1	often	often	ADV
abr-156	547	2	presented	present	VERB
abr-156	547	3	before	before	ADP
abr-156	547	4	liabilities	liability	NOUN
abr-156	547	5	.	.	PUNCT
abr-156	548	1	86	86	NUM
abr-156	548	2	preferred	preferred	ADJ
abr-156	548	3	stock	stock	NOUN
abr-156	548	4	normally	normally	ADV
abr-156	548	5	is	be	AUX
abr-156	548	6	reported	report	VERB
abr-156	548	7	as	as	ADP
abr-156	548	8	equity	equity	NOUN
abr-156	548	9	,	,	PUNCT
abr-156	548	10	but	but	CCONJ
abr-156	548	11	is	be	AUX
abr-156	548	12	reported	report	VERB
abr-156	548	13	as	as	ADP
abr-156	548	14	debt	debt	NOUN
abr-156	548	15	with	with	ADP
abr-156	548	16	the	the	DET
abr-156	548	17	dividends	dividend	NOUN
abr-156	548	18	reported	report	VERB
abr-156	548	19	in	in	ADP
abr-156	548	20	the	the	DET
abr-156	548	21	income	income	NOUN
abr-156	548	22	statement	statement	NOUN
abr-156	548	23	as	as	ADP
abr-156	548	24	interest	interest	NOUN
abr-156	548	25	expense	expense	NOUN
abr-156	548	26	if	if	SCONJ
abr-156	548	27	it	it	PRON
abr-156	548	28	is	be	AUX
abr-156	548	29	“	"	PUNCT
abr-156	548	30	mandatorily	mandatorily	ADJ
abr-156	548	31	redeemable	redeemable	NOUN
abr-156	548	32	”	"	PUNCT
abr-156	548	33	preferred	preferred	ADJ
abr-156	548	34	stock	stock	NOUN
abr-156	548	35	.	.	PUNCT
abr-156	549	1	most	most	ADJ
abr-156	549	2	non	non	ADJ
abr-156	549	3	-	-	ADJ
abr-156	549	4	mandatorily	mandatorily	ADJ
abr-156	549	5	redeemable	redeemable	ADJ
abr-156	549	6	preferred	preferred	ADJ
abr-156	549	7	stock	stock	NOUN
abr-156	549	8	(	(	PUNCT
abr-156	549	9	preference	preference	NOUN
abr-156	549	10	shares	share	NOUN
abr-156	549	11	)	)	PUNCT
abr-156	549	12	also	also	ADV
abr-156	549	13	is	be	AUX
abr-156	549	14	reported	report	VERB
abr-156	549	15	as	as	ADP
abr-156	549	16	debt	debt	NOUN
abr-156	549	17	as	as	ADV
abr-156	549	18	well	well	ADV
abr-156	549	19	as	as	ADP
abr-156	549	20	some	some	DET
abr-156	549	21	preference	preference	NOUN
abr-156	549	22	shares	share	NOUN
abr-156	549	23	that	that	PRON
abr-156	549	24	are	be	AUX
abr-156	549	25	n’t	not	PART
abr-156	549	26	redeemable	redeemable	ADJ
abr-156	549	27	.	.	PUNCT
abr-156	550	1	under	under	ADP
abr-156	550	2	ifrs	ifrs	PROPN
abr-156	550	3	(	(	PUNCT
abr-156	550	4	ias	ias	PROPN
abr-156	550	5	no	no	INTJ
abr-156	550	6	.	.	PROPN
abr-156	550	7	32	32	NUM
abr-156	550	8	)	)	PUNCT
abr-156	550	9	,	,	PUNCT
abr-156	550	10	the	the	DET
abr-156	550	11	critical	critical	ADJ
abr-156	550	12	feature	feature	NOUN
abr-156	550	13	that	that	PRON
abr-156	550	14	distinguishes	distinguish	VERB
abr-156	550	15	a	a	DET
abr-156	550	16	liability	liability	NOUN
abr-156	550	17	is	be	AUX
abr-156	550	18	if	if	SCONJ
abr-156	550	19	the	the	DET
abr-156	550	20	issuer	issuer	NOUN
abr-156	550	21	is	be	AUX
abr-156	550	22	or	or	CCONJ
abr-156	550	23	can	can	AUX
abr-156	550	24	be	be	AUX
abr-156	550	25	required	require	VERB
abr-156	550	26	to	to	PART
abr-156	550	27	deliver	deliver	VERB
abr-156	550	28	cash	cash	NOUN
abr-156	550	29	(	(	PUNCT
abr-156	550	30	or	or	CCONJ
abr-156	550	31	another	another	DET
abr-156	550	32	financial	financial	ADJ
abr-156	550	33	instrument	instrument	NOUN
abr-156	550	34	)	)	PUNCT
abr-156	550	35	to	to	ADP
abr-156	550	36	the	the	DET
abr-156	550	37	holder	holder	NOUN
abr-156	550	38	.	.	PUNCT
abr-156	551	1	87	87	NUM
abr-156	551	2	a	a	DET
abr-156	551	3	deferred	deferred	ADJ
abr-156	551	4	tax	tax	NOUN
abr-156	551	5	asset	asset	NOUN
abr-156	551	6	(	(	PUNCT
abr-156	551	7	dta	dta	PROPN
abr-156	551	8	)	)	PUNCT
abr-156	551	9	is	be	AUX
abr-156	551	10	created	create	VERB
abr-156	551	11	for	for	ADP
abr-156	551	12	the	the	DET
abr-156	551	13	cumulative	cumulative	ADJ
abr-156	551	14	amount	amount	NOUN
abr-156	551	15	of	of	ADP
abr-156	551	16	the	the	DET
abr-156	551	17	fair	fair	ADJ
abr-156	551	18	value	value	NOUN
abr-156	551	19	of	of	ADP
abr-156	551	20	the	the	DET
abr-156	551	21	options	option	NOUN
abr-156	551	22	the	the	DET
abr-156	551	23	company	company	NOUN
abr-156	551	24	has	have	AUX
abr-156	551	25	recorded	record	VERB
abr-156	551	26	for	for	ADP
abr-156	551	27	compensation	compensation	NOUN
abr-156	551	28	expense	expense	NOUN
abr-156	551	29	.	.	PUNCT
abr-156	552	1	the	the	DET
abr-156	552	2	deferred	defer	VERB
abr-156	552	3	tax	tax	NOUN
abr-156	552	4	asset	asset	NOUN
abr-156	552	5	is	be	AUX
abr-156	552	6	not	not	PART
abr-156	552	7	created	create	VERB
abr-156	552	8	until	until	SCONJ
abr-156	552	9	the	the	DET
abr-156	552	10	award	award	NOUN
abr-156	552	11	is	be	AUX
abr-156	552	12	“	"	PUNCT
abr-156	552	13	in	in	ADP
abr-156	552	14	the	the	DET
abr-156	552	15	money	money	NOUN
abr-156	552	16	;	;	PUNCT
abr-156	552	17	”	"	PUNCT
abr-156	552	18	that	that	PRON
abr-156	552	19	is	be	AUX
abr-156	552	20	it	it	PRON
abr-156	552	21	has	have	VERB
abr-156	552	22	intrinsic	intrinsic	ADJ
abr-156	552	23	value	value	NOUN
abr-156	552	24	.	.	PUNCT
abr-156	553	1	88	88	NUM
abr-156	553	2	account	account	NOUN
abr-156	553	3	for	for	ADP
abr-156	553	4	each	each	DET
abr-156	553	5	vesting	vesting	NOUN
abr-156	553	6	amount	amount	NOUN
abr-156	553	7	separately	separately	ADV
abr-156	553	8	or	or	CCONJ
abr-156	553	9	account	account	VERB
abr-156	553	10	for	for	ADP
abr-156	553	11	the	the	DET
abr-156	553	12	entire	entire	ADJ
abr-156	553	13	award	award	NOUN
abr-156	553	14	on	on	ADP
abr-156	553	15	the	the	DET
abr-156	553	16	straight	straight	ADJ
abr-156	553	17	-	-	PUNCT
abr-156	553	18	line	line	NOUN
abr-156	553	19	basis	basis	NOUN
abr-156	553	20	over	over	ADP
abr-156	553	21	the	the	DET
abr-156	553	22	entire	entire	ADJ
abr-156	553	23	vesting	vesting	NOUN
abr-156	553	24	period	period	NOUN
abr-156	553	25	.	.	PUNCT
abr-156	554	1	straight	straight	ADJ
abr-156	554	2	-	-	PUNCT
abr-156	554	3	line	line	NOUN
abr-156	554	4	choice	choice	NOUN
abr-156	554	5	is	be	AUX
abr-156	554	6	not	not	PART
abr-156	554	7	permitted	permit	VERB
abr-156	554	8	.	.	PUNCT
abr-156	555	1	companies	company	NOUN
abr-156	555	2	not	not	PART
abr-156	555	3	required	require	VERB
abr-156	555	4	to	to	PART
abr-156	555	5	recognize	recognize	VERB
abr-156	555	6	the	the	DET
abr-156	555	7	award	award	NOUN
abr-156	555	8	that	that	PRON
abr-156	555	9	has	have	AUX
abr-156	555	10	vested	vest	VERB
abr-156	555	11	by	by	ADP
abr-156	555	12	each	each	DET
abr-156	555	13	reporting	reporting	NOUN
abr-156	555	14	date	date	NOUN
abr-156	555	15	.	.	PUNCT
abr-156	556	1	89	89	NUM
abr-156	556	2	gaap	gaap	PROPN
abr-156	556	3	requires	require	VERB
abr-156	556	4	it	it	PRON
abr-156	556	5	to	to	PART
abr-156	556	6	be	be	AUX
abr-156	556	7	reported	report	VERB
abr-156	556	8	retrospectively	retrospectively	ADV
abr-156	556	9	.	.	PUNCT
abr-156	557	1	when	when	SCONJ
abr-156	557	2	correcting	correct	VERB
abr-156	557	3	errors	error	NOUN
abr-156	557	4	in	in	ADP
abr-156	557	5	previously	previously	ADV
abr-156	557	6	issued	issue	VERB
abr-156	557	7	financial	financial	ADJ
abr-156	557	8	statements	statement	NOUN
abr-156	557	9	,	,	PUNCT
abr-156	557	10	ifrs	ifrs	PROPN
abr-156	557	11	(	(	PUNCT
abr-156	557	12	ias	ias	PROPN
abr-156	557	13	no	no	INTJ
abr-156	557	14	.	.	PUNCT
abr-156	557	15	8)	8)	NUM
abr-156	557	16	permits	permit	VERB
abr-156	557	17	the	the	DET
abr-156	557	18	effect	effect	NOUN
abr-156	557	19	of	of	ADP
abr-156	557	20	the	the	DET
abr-156	557	21	error	error	NOUN
abr-156	557	22	to	to	PART
abr-156	557	23	be	be	AUX
abr-156	557	24	reported	report	VERB
abr-156	557	25	in	in	ADP
abr-156	557	26	the	the	DET
abr-156	557	27	current	current	ADJ
abr-156	557	28	period	period	NOUN
abr-156	557	29	if	if	SCONJ
abr-156	557	30	it	it	PRON
abr-156	557	31	’s	’s	AUX
abr-156	557	32	not	not	PART
abr-156	557	33	considered	consider	VERB
abr-156	557	34	practicable	practicable	ADJ
abr-156	557	35	to	to	PART
abr-156	557	36	report	report	VERB
abr-156	557	37	it	it	PRON
abr-156	557	38	retrospectively	retrospectively	ADV
abr-156	557	39	.	.	PUNCT