id	sid	tid	token	lemma	pos
iqtishad-1236	1	1	jamaluddin	jamaluddin	PROPN
iqtishad-1236	1	2	majid	majid	PROPN
iqtishad-1236	1	3	:	:	PUNCT
iqtishad-1236	1	4	the	the	DET
iqtishad-1236	1	5	critical	critical	ADJ
iqtishad-1236	1	6	aspect	aspect	NOUN
iqtishad-1236	1	7	on	on	ADP
iqtishad-1236	1	8	fair	fair	ADJ
iqtishad-1236	1	9	value	value	NOUN
iqtishad-1236	1	10	accounting	account	VERB
iqtishad-1236	1	11	283	283	NUM
iqtishad-1236	1	12	the	the	DET
iqtishad-1236	1	13	critical	critical	ADJ
iqtishad-1236	1	14	aspect	aspect	NOUN
iqtishad-1236	1	15	on	on	ADP
iqtishad-1236	1	16	fair	fair	ADJ
iqtishad-1236	1	17	value	value	NOUN
iqtishad-1236	1	18	accounting	accounting	NOUN
iqtishad-1236	1	19	and	and	CCONJ
iqtishad-1236	1	20	its	its	PRON
iqtishad-1236	1	21	implication	implication	NOUN
iqtishad-1236	1	22	to	to	ADP
iqtishad-1236	1	23	islamic	islamic	ADJ
iqtishad-1236	1	24	financial	financial	ADJ
iqtishad-1236	1	25	institutions	institution	NOUN
iqtishad-1236	1	26	jamaluddin	jamaluddin	PROPN
iqtishad-1236	1	27	majid	majid	PROPN
iqtishad-1236	1	28	&	&	CCONJ
iqtishad-1236	1	29	safri	safri	ADJ
iqtishad-1236	1	30	haliding1	haliding1	PROPN
iqtishad-1236	1	31	abstract	abstract	NOUN
iqtishad-1236	1	32	:	:	PUNCT
iqtishad-1236	1	33	the	the	DET
iqtishad-1236	1	34	critical	critical	ADJ
iqtishad-1236	1	35	aspect	aspect	NOUN
iqtishad-1236	1	36	on	on	ADP
iqtishad-1236	1	37	fair	fair	ADJ
iqtishad-1236	1	38	value	value	NOUN
iqtishad-1236	1	39	accounting	accounting	NOUN
iqtishad-1236	1	40	and	and	CCONJ
iqtishad-1236	1	41	its	its	PRON
iqtishad-1236	1	42	implication	implication	NOUN
iqtishad-1236	1	43	to	to	ADP
iqtishad-1236	1	44	islamic	islamic	ADJ
iqtishad-1236	1	45	financial	financial	ADJ
iqtishad-1236	1	46	institutions	institution	NOUN
iqtishad-1236	1	47	.	.	PUNCT
iqtishad-1236	2	1	fair	fair	ADJ
iqtishad-1236	2	2	value	value	NOUN
iqtishad-1236	2	3	accounting	accounting	NOUN
iqtishad-1236	2	4	(	(	PUNCT
iqtishad-1236	2	5	fva	fva	ADJ
iqtishad-1236	2	6	)	)	PUNCT
iqtishad-1236	2	7	paradigm	paradigm	NOUN
iqtishad-1236	2	8	replaced	replace	VERB
iqtishad-1236	2	9	the	the	DET
iqtishad-1236	2	10	historical	historical	ADJ
iqtishad-1236	2	11	cost	cost	NOUN
iqtishad-1236	2	12	accounting	accounting	NOUN
iqtishad-1236	2	13	(	(	PUNCT
iqtishad-1236	2	14	hca	hca	NOUN
iqtishad-1236	2	15	)	)	PUNCT
iqtishad-1236	2	16	in	in	ADP
iqtishad-1236	2	17	the	the	DET
iqtishad-1236	2	18	development	development	NOUN
iqtishad-1236	2	19	of	of	ADP
iqtishad-1236	2	20	accounting	accounting	NOUN
iqtishad-1236	2	21	standards	standard	NOUN
iqtishad-1236	2	22	that	that	PRON
iqtishad-1236	2	23	fva	fva	VERB
iqtishad-1236	2	24	is	be	AUX
iqtishad-1236	2	25	more	more	ADV
iqtishad-1236	2	26	relevant	relevant	ADJ
iqtishad-1236	2	27	that	that	SCONJ
iqtishad-1236	2	28	hca	hca	PROPN
iqtishad-1236	2	29	probably	probably	ADV
iqtishad-1236	2	30	did	do	AUX
iqtishad-1236	2	31	not	not	PART
iqtishad-1236	2	32	provide	provide	VERB
iqtishad-1236	2	33	the	the	DET
iqtishad-1236	2	34	real	real	ADJ
iqtishad-1236	2	35	financial	financial	ADJ
iqtishad-1236	2	36	and	and	CCONJ
iqtishad-1236	2	37	income	income	NOUN
iqtishad-1236	2	38	information	information	NOUN
iqtishad-1236	2	39	.	.	PUNCT
iqtishad-1236	3	1	this	this	DET
iqtishad-1236	3	2	paper	paper	NOUN
iqtishad-1236	3	3	tries	try	VERB
iqtishad-1236	3	4	to	to	PART
iqtishad-1236	3	5	explore	explore	VERB
iqtishad-1236	3	6	critical	critical	ADJ
iqtishad-1236	3	7	aspects	aspect	NOUN
iqtishad-1236	3	8	of	of	ADP
iqtishad-1236	3	9	the	the	DET
iqtishad-1236	3	10	fair	fair	ADJ
iqtishad-1236	3	11	value	value	NOUN
iqtishad-1236	3	12	accounting	accounting	NOUN
iqtishad-1236	3	13	and	and	CCONJ
iqtishad-1236	3	14	its	its	PRON
iqtishad-1236	3	15	implications	implication	NOUN
iqtishad-1236	3	16	to	to	ADP
iqtishad-1236	3	17	islamic	islamic	ADJ
iqtishad-1236	3	18	financial	financial	ADJ
iqtishad-1236	3	19	institutions	institution	NOUN
iqtishad-1236	3	20	implications	implication	NOUN
iqtishad-1236	3	21	.	.	PUNCT
iqtishad-1236	4	1	this	this	DET
iqtishad-1236	4	2	study	study	NOUN
iqtishad-1236	4	3	concludes	conclude	VERB
iqtishad-1236	4	4	that	that	SCONJ
iqtishad-1236	4	5	that	that	DET
iqtishad-1236	4	6	fair	fair	ADJ
iqtishad-1236	4	7	value	value	NOUN
iqtishad-1236	4	8	accounting	accounting	NOUN
iqtishad-1236	4	9	measurement	measurement	NOUN
iqtishad-1236	4	10	provides	provide	VERB
iqtishad-1236	4	11	many	many	ADJ
iqtishad-1236	4	12	critical	critical	ADJ
iqtishad-1236	4	13	aspects	aspect	NOUN
iqtishad-1236	4	14	to	to	PART
iqtishad-1236	4	15	be	be	AUX
iqtishad-1236	4	16	implemented	implement	VERB
iqtishad-1236	4	17	to	to	ADP
iqtishad-1236	4	18	islamic	islamic	ADJ
iqtishad-1236	4	19	financial	financial	ADJ
iqtishad-1236	4	20	institutions	institution	NOUN
iqtishad-1236	4	21	(	(	PUNCT
iqtishad-1236	4	22	ifis	ifis	PROPN
iqtishad-1236	4	23	)	)	PUNCT
iqtishad-1236	4	24	.	.	PUNCT
iqtishad-1236	5	1	aaoifi	aaoifi	PROPN
iqtishad-1236	5	2	proposed	propose	VERB
iqtishad-1236	5	3	cash	cash	NOUN
iqtishad-1236	5	4	equivalent	equivalent	ADJ
iqtishad-1236	5	5	value	value	NOUN
iqtishad-1236	5	6	as	as	SCONJ
iqtishad-1236	5	7	respond	respond	VERB
iqtishad-1236	5	8	to	to	ADP
iqtishad-1236	5	9	fair	fair	ADJ
iqtishad-1236	5	10	value	value	NOUN
iqtishad-1236	5	11	measurement	measurement	NOUN
iqtishad-1236	5	12	that	that	PRON
iqtishad-1236	5	13	cash	cash	VERB
iqtishad-1236	5	14	equivalent	equivalent	ADJ
iqtishad-1236	5	15	value	value	NOUN
iqtishad-1236	5	16	when	when	SCONJ
iqtishad-1236	5	17	the	the	DET
iqtishad-1236	5	18	attribute	attribute	NOUN
iqtishad-1236	5	19	condition	condition	NOUN
iqtishad-1236	5	20	are	be	AUX
iqtishad-1236	5	21	present	present	ADJ
iqtishad-1236	5	22	such	such	ADJ
iqtishad-1236	5	23	as	as	ADP
iqtishad-1236	5	24	the	the	DET
iqtishad-1236	5	25	relevance	relevance	NOUN
iqtishad-1236	5	26	,	,	PUNCT
iqtishad-1236	5	27	reliability	reliability	NOUN
iqtishad-1236	5	28	and	and	CCONJ
iqtishad-1236	5	29	understandability	understandability	NOUN
iqtishad-1236	5	30	of	of	ADP
iqtishad-1236	5	31	the	the	DET
iqtishad-1236	5	32	resulting	result	VERB
iqtishad-1236	5	33	information	information	NOUN
iqtishad-1236	5	34	.	.	PUNCT
iqtishad-1236	6	1	keywords	keyword	NOUN
iqtishad-1236	6	2	:	:	PUNCT
iqtishad-1236	6	3	fair	fair	ADJ
iqtishad-1236	6	4	value	value	NOUN
iqtishad-1236	6	5	accounting	accounting	NOUN
iqtishad-1236	6	6	,	,	PUNCT
iqtishad-1236	6	7	islamic	islamic	ADJ
iqtishad-1236	6	8	financial	financial	ADJ
iqtishad-1236	6	9	institutions	institution	NOUN
iqtishad-1236	6	10	,	,	PUNCT
iqtishad-1236	6	11	ifrs	ifrs	PROPN
iqtishad-1236	6	12	,	,	PUNCT
iqtishad-1236	6	13	aaoifi	aaoifi	PROPN
iqtishad-1236	6	14	abstrak	abstrak	PROPN
iqtishad-1236	6	15	:	:	PUNCT
iqtishad-1236	6	16	tinjauan	tinjauan	PROPN
iqtishad-1236	6	17	kritis	kritis	PROPN
iqtishad-1236	6	18	terhadap	terhadap	PROPN
iqtishad-1236	6	19	nilai	nilai	PROPN
iqtishad-1236	6	20	wajar	wajar	VERB
iqtishad-1236	6	21	akuntansi	akuntansi	PROPN
iqtishad-1236	6	22	serta	serta	PROPN
iqtishad-1236	6	23	implikasinya	implikasinya	PROPN
iqtishad-1236	6	24	terhadap	terhadap	PROPN
iqtishad-1236	6	25	institusi	institusi	PROPN
iqtishad-1236	6	26	keuangan	keuangan	VERB
iqtishad-1236	6	27	islam	islam	PROPN
iqtishad-1236	6	28	.	.	PUNCT
iqtishad-1236	6	29	paradigma	paradigma	PROPN
iqtishad-1236	6	30	nilai	nilai	PROPN
iqtishad-1236	6	31	wajar	wajar	PROPN
iqtishad-1236	6	32	akuntansi	akuntansi	PROPN
iqtishad-1236	6	33	telah	telah	PROPN
iqtishad-1236	6	34	menggantikan	menggantikan	PROPN
iqtishad-1236	7	1	penilaian	penilaian	PROPN
iqtishad-1236	7	2	histori	histori	PROPN
iqtishad-1236	7	3	akuntansi	akuntansi	PROPN
iqtishad-1236	7	4	dalam	dalam	PROPN
iqtishad-1236	7	5	pengembangan	pengembangan	PROPN
iqtishad-1236	7	6	standar	standar	PROPN
iqtishad-1236	7	7	akuntansi	akuntansi	PROPN
iqtishad-1236	7	8	dimana	dimana	PROPN
iqtishad-1236	7	9	nilai	nilai	PROPN
iqtishad-1236	7	10	wajar	wajar	PROPN
iqtishad-1236	7	11	akuntansi	akuntansi	PROPN
iqtishad-1236	7	12	lebih	lebih	PROPN
iqtishad-1236	7	13	relevan	relevan	PROPN
iqtishad-1236	7	14	daripada	daripada	PROPN
iqtishad-1236	7	15	nilai	nilai	PROPN
iqtishad-1236	7	16	histori	histori	PROPN
iqtishad-1236	7	17	akuntansi	akuntansi	PROPN
iqtishad-1236	7	18	yang	yang	PROPN
iqtishad-1236	7	19	tidak	tidak	PROPN
iqtishad-1236	7	20	memberikan	memberikan	PROPN
iqtishad-1236	7	21	pembaharuan	pembaharuan	PROPN
iqtishad-1236	7	22	informasi	informasi	PROPN
iqtishad-1236	7	23	keuangan	keuangan	PROPN
iqtishad-1236	7	24	dan	dan	PROPN
iqtishad-1236	7	25	pendapatan	pendapatan	PROPN
iqtishad-1236	7	26	.	.	PUNCT
iqtishad-1236	8	1	penelitian	penelitian	PROPN
iqtishad-1236	8	2	ini	ini	PROPN
iqtishad-1236	8	3	mencoba	mencoba	PROPN
iqtishad-1236	8	4	mendalami	mendalami	PROPN
iqtishad-1236	8	5	aspek	aspek	PROPN
iqtishad-1236	8	6	kritik	kritik	PROPN
iqtishad-1236	8	7	pada	pada	PROPN
iqtishad-1236	8	8	nilai	nilai	PROPN
iqtishad-1236	8	9	wajar	wajar	PROPN
iqtishad-1236	8	10	akuntansi	akuntansi	PROPN
iqtishad-1236	8	11	dan	dan	PROPN
iqtishad-1236	8	12	bagaimana	bagaimana	PROPN
iqtishad-1236	8	13	implikasinya	implikasinya	PROPN
iqtishad-1236	8	14	pada	pada	PROPN
iqtishad-1236	8	15	lembaga	lembaga	PROPN
iqtishad-1236	8	16	keuangan	keuangan	VERB
iqtishad-1236	8	17	islam	islam	PROPN
iqtishad-1236	8	18	.	.	PUNCT
iqtishad-1236	9	1	penelitian	penelitian	PROPN
iqtishad-1236	9	2	ini	ini	PROPN
iqtishad-1236	9	3	menyimpulkan	menyimpulkan	PROPN
iqtishad-1236	9	4	bahwa	bahwa	PROPN
iqtishad-1236	9	5	pengukuran	pengukuran	PROPN
iqtishad-1236	9	6	nilai	nilai	PROPN
iqtishad-1236	9	7	wajar	wajar	PROPN
iqtishad-1236	9	8	memiliki	memiliki	PROPN
iqtishad-1236	9	9	kekurangan	kekurangan	PROPN
iqtishad-1236	9	10	apabila	apabila	PROPN
iqtishad-1236	10	1	digunakan	digunakan	PROPN
iqtishad-1236	10	2	pada	pada	PROPN
iqtishad-1236	10	3	lembaga	lembaga	PROPN
iqtishad-1236	10	4	keuangan	keuangan	VERB
iqtishad-1236	10	5	islam	islam	PROPN
iqtishad-1236	10	6	.	.	PUNCT
iqtishad-1236	11	1	aaoifi	aaoifi	PROPN
iqtishad-1236	11	2	telah	telah	PROPN
iqtishad-1236	11	3	menyediakan	menyediakan	PROPN
iqtishad-1236	11	4	cash	cash	PROPN
iqtishad-1236	11	5	equivalent	equivalent	ADJ
iqtishad-1236	11	6	value	value	NOUN
iqtishad-1236	11	7	(	(	PUNCT
iqtishad-1236	11	8	cev	cev	NOUN
iqtishad-1236	11	9	)	)	PUNCT
iqtishad-1236	11	10	untuk	untuk	PROPN
iqtishad-1236	11	11	merespon	merespon	PROPN
iqtishad-1236	11	12	pengukuran	pengukuran	VERB
iqtishad-1236	11	13	nilai	nilai	PROPN
iqtishad-1236	11	14	wajar	wajar	PROPN
iqtishad-1236	11	15	,	,	PUNCT
iqtishad-1236	11	16	dimana	dimana	PROPN
iqtishad-1236	11	17	cash	cash	PROPN
iqtishad-1236	11	18	equivalent	equivalent	ADJ
iqtishad-1236	11	19	value	value	NOUN
iqtishad-1236	11	20	lebih	lebih	PROPN
iqtishad-1236	11	21	memberikan	memberikan	PROPN
iqtishad-1236	11	22	informasi	informasi	PROPN
iqtishad-1236	11	23	yang	yang	PROPN
iqtishad-1236	11	24	relevan	relevan	PROPN
iqtishad-1236	11	25	,	,	PUNCT
iqtishad-1236	11	26	lebih	lebih	PROPN
iqtishad-1236	11	27	dapat	dapat	PROPN
iqtishad-1236	11	28	dipercaya	dipercaya	PROPN
iqtishad-1236	11	29	dan	dan	PROPN
iqtishad-1236	11	30	lebih	lebih	PROPN
iqtishad-1236	11	31	mudah	mudah	PROPN
iqtishad-1236	11	32	dipahami	dipahami	PROPN
iqtishad-1236	11	33	.	.	PUNCT
iqtishad-1236	12	1	kata	kata	PROPN
iqtishad-1236	12	2	kunci	kunci	PROPN
iqtishad-1236	12	3	:	:	PUNCT
iqtishad-1236	13	1	nilai	nilai	PROPN
iqtishad-1236	13	2	wajar	wajar	PROPN
iqtishad-1236	13	3	akuntansi	akuntansi	PROPN
iqtishad-1236	13	4	,	,	PUNCT
iqtishad-1236	13	5	institusi	institusi	NOUN
iqtishad-1236	13	6	keuangan	keuangan	PROPN
iqtishad-1236	13	7	islam	islam	PROPN
iqtishad-1236	13	8	,	,	PUNCT
iqtishad-1236	13	9	ifrs	ifrs	PROPN
iqtishad-1236	13	10	,	,	PUNCT
iqtishad-1236	13	11	aaoifi	aaoifi	NOUN
iqtishad-1236	13	12	1	1	NUM
iqtishad-1236	13	13	diterima	diterima	NOUN
iqtishad-1236	13	14	:	:	PUNCT
iqtishad-1236	13	15	12	12	NUM
iqtishad-1236	13	16	april	april	PROPN
iqtishad-1236	13	17	2014	2014	NUM
iqtishad-1236	13	18	,	,	PUNCT
iqtishad-1236	13	19	direvisi	direvisi	X
iqtishad-1236	13	20	:	:	PUNCT
iqtishad-1236	13	21	25	25	NUM
iqtishad-1236	13	22	mei	mei	PROPN
iqtishad-1236	13	23	2014	2014	NUM
iqtishad-1236	13	24	,	,	PUNCT
iqtishad-1236	13	25	disetujui	disetujui	NOUN
iqtishad-1236	13	26	:	:	PUNCT
iqtishad-1236	13	27	3	3	NUM
iqtishad-1236	13	28	juni	juni	NOUN
iqtishad-1236	13	29	2014	2014	NUM
iqtishad-1236	13	30	jamaluddinmajid	jamaluddinmajid	NOUN
iqtishad-1236	13	31	is	be	AUX
iqtishad-1236	13	32	an	an	DET
iqtishad-1236	13	33	accounting	accounting	NOUN
iqtishad-1236	13	34	lecturer	lecturer	NOUN
iqtishad-1236	13	35	at	at	ADP
iqtishad-1236	13	36	universitas	universitas	PROPN
iqtishad-1236	13	37	islam	islam	PROPN
iqtishad-1236	13	38	negeri	negeri	PROPN
iqtishad-1236	13	39	(	(	PUNCT
iqtishad-1236	13	40	uin	uin	PROPN
iqtishad-1236	13	41	)	)	PUNCT
iqtishad-1236	13	42	alauddin	alauddin	NOUN
iqtishad-1236	13	43	,	,	PUNCT
iqtishad-1236	13	44	makassar	makassar	NOUN
iqtishad-1236	13	45	,	,	PUNCT
iqtishad-1236	13	46	email	email	NOUN
iqtishad-1236	13	47	:	:	PUNCT
iqtishad-1236	13	48	jamal_majid55@yahoo.com	jamal_majid55@yahoo.com	PROPN
iqtishad-1236	13	49	safri	safri	PROPN
iqtishad-1236	13	50	haliding	haliding	PROPN
iqtishad-1236	13	51	,	,	PUNCT
iqtishad-1236	13	52	lecturer	lecturer	NOUN
iqtishad-1236	13	53	at	at	ADP
iqtishad-1236	13	54	faculty	faculty	NOUN
iqtishad-1236	13	55	of	of	ADP
iqtishad-1236	13	56	economics	economic	NOUN
iqtishad-1236	13	57	,	,	PUNCT
iqtishad-1236	13	58	muhammadiyah	muhammadiyah	ADP
iqtishad-1236	13	59	university	university	PROPN
iqtishad-1236	13	60	of	of	ADP
iqtishad-1236	13	61	makassar	makassar	PROPN
iqtishad-1236	13	62	,	,	PUNCT
iqtishad-1236	13	63	indonesia	indonesia	PROPN
iqtishad-1236	13	64	and	and	CCONJ
iqtishad-1236	13	65	part	part	NOUN
iqtishad-1236	13	66	time	time	NOUN
iqtishad-1236	13	67	lecturer	lecturer	NOUN
iqtishad-1236	13	68	at	at	ADP
iqtishad-1236	13	69	uin	uin	PROPN
iqtishad-1236	13	70	alauddin	alauddin	NOUN
iqtishad-1236	13	71	makassar	makassar	NOUN
iqtishad-1236	13	72	and	and	CCONJ
iqtishad-1236	13	73	doing	do	VERB
iqtishad-1236	13	74	his	his	PRON
iqtishad-1236	13	75	master	master	NOUN
iqtishad-1236	13	76	in	in	ADP
iqtishad-1236	13	77	accounting	account	VERB
iqtishad-1236	13	78	at	at	ADP
iqtishad-1236	13	79	international	international	PROPN
iqtishad-1236	13	80	islamic	islamic	PROPN
iqtishad-1236	13	81	university	university	PROPN
iqtishad-1236	13	82	malaysia	malaysia	PROPN
iqtishad-1236	13	83	(	(	PUNCT
iqtishad-1236	13	84	iium	iium	NOUN
iqtishad-1236	13	85	)	)	PUNCT
iqtishad-1236	13	86	.	.	PUNCT
iqtishad-1236	14	1	email	email	NOUN
iqtishad-1236	14	2	:	:	PUNCT
iqtishad-1236	14	3	safrihaliding@yahoo.com	safrihaliding@yahoo.com	X
iqtishad-1236	14	4	and	and	CCONJ
iqtishad-1236	14	5	safrihaliding@gmail.com	safrihaliding@gmail.com	PROPN
iqtishad-1236	15	1	al	al	PROPN
iqtishad-1236	15	2	-	-	PUNCT
iqtishad-1236	15	3	iqtishad	iqtishad	PROPN
iqtishad-1236	15	4	:	:	PUNCT
iqtishad-1236	15	5	vol	vol	NOUN
iqtishad-1236	15	6	.	.	PUNCT
iqtishad-1236	15	7	vi	vi	NOUN
iqtishad-1236	16	1	no	no	INTJ
iqtishad-1236	16	2	.	.	NOUN
iqtishad-1236	16	3	2	2	NUM
iqtishad-1236	16	4	,	,	PUNCT
iqtishad-1236	16	5	juli	juli	NOUN
iqtishad-1236	16	6	2014	2014	NUM
iqtishad-1236	16	7	284	284	NUM
iqtishad-1236	16	8	introduction	introduction	NOUN
iqtishad-1236	16	9	recently	recently	ADV
iqtishad-1236	16	10	,	,	PUNCT
iqtishad-1236	16	11	the	the	DET
iqtishad-1236	16	12	fair	fair	ADJ
iqtishad-1236	16	13	value	value	NOUN
iqtishad-1236	16	14	measurement	measurement	NOUN
iqtishad-1236	16	15	and	and	CCONJ
iqtishad-1236	16	16	its	its	PRON
iqtishad-1236	16	17	implication	implication	NOUN
iqtishad-1236	16	18	in	in	ADP
iqtishad-1236	16	19	accounting	accounting	NOUN
iqtishad-1236	16	20	standards	standard	NOUN
iqtishad-1236	16	21	have	have	AUX
iqtishad-1236	16	22	been	be	AUX
iqtishad-1236	16	23	increasing	increase	VERB
iqtishad-1236	16	24	(	(	PUNCT
iqtishad-1236	16	25	ramanna	ramanna	NOUN
iqtishad-1236	16	26	,	,	PUNCT
iqtishad-1236	16	27	2006	2006	NUM
iqtishad-1236	16	28	)	)	PUNCT
iqtishad-1236	16	29	.	.	PUNCT
iqtishad-1236	17	1	in	in	ADP
iqtishad-1236	17	2	around	around	ADP
iqtishad-1236	17	3	the	the	DET
iqtishad-1236	17	4	world	world	NOUN
iqtishad-1236	17	5	,	,	PUNCT
iqtishad-1236	17	6	including	include	VERB
iqtishad-1236	17	7	the	the	DET
iqtishad-1236	17	8	united	united	PROPN
iqtishad-1236	17	9	states	states	PROPN
iqtishad-1236	17	10	,	,	PUNCT
iqtishad-1236	17	11	the	the	DET
iqtishad-1236	17	12	united	united	ADJ
iqtishad-1236	17	13	kingdom	kingdom	PROPN
iqtishad-1236	17	14	,	,	PUNCT
iqtishad-1236	17	15	australia	australia	PROPN
iqtishad-1236	17	16	,	,	PUNCT
iqtishad-1236	17	17	and	and	CCONJ
iqtishad-1236	17	18	the	the	DET
iqtishad-1236	17	19	european	european	PROPN
iqtishad-1236	17	20	union	union	PROPN
iqtishad-1236	17	21	,	,	PUNCT
iqtishad-1236	17	22	many	many	ADJ
iqtishad-1236	17	23	jurisdictions	jurisdiction	NOUN
iqtishad-1236	17	24	of	of	ADP
iqtishad-1236	17	25	accounting	accounting	NOUN
iqtishad-1236	17	26	standards	standard	NOUN
iqtishad-1236	17	27	have	have	AUX
iqtishad-1236	17	28	issued	issue	VERB
iqtishad-1236	17	29	standards	standard	NOUN
iqtishad-1236	17	30	that	that	SCONJ
iqtishad-1236	17	31	fair	fair	ADJ
iqtishad-1236	17	32	value	value	NOUN
iqtishad-1236	17	33	is	be	AUX
iqtishad-1236	17	34	primary	primary	ADJ
iqtishad-1236	17	35	recognition	recognition	NOUN
iqtishad-1236	17	36	of	of	ADP
iqtishad-1236	17	37	balance	balance	NOUN
iqtishad-1236	17	38	sheet	sheet	NOUN
iqtishad-1236	17	39	and	and	CCONJ
iqtishad-1236	17	40	income	income	NOUN
iqtishad-1236	17	41	(	(	PUNCT
iqtishad-1236	17	42	landsman,2006	landsman,2006	NOUN
iqtishad-1236	17	43	)	)	PUNCT
iqtishad-1236	17	44	.	.	PUNCT
iqtishad-1236	18	1	one	one	NUM
iqtishad-1236	18	2	of	of	ADP
iqtishad-1236	18	3	the	the	DET
iqtishad-1236	18	4	important	important	ADJ
iqtishad-1236	18	5	aspects	aspect	NOUN
iqtishad-1236	18	6	of	of	ADP
iqtishad-1236	18	7	financial	financial	ADJ
iqtishad-1236	18	8	reporting	reporting	NOUN
iqtishad-1236	18	9	is	be	AUX
iqtishad-1236	18	10	measurement	measurement	NOUN
iqtishad-1236	18	11	(	(	PUNCT
iqtishad-1236	18	12	barth	barth	NOUN
iqtishad-1236	18	13	,	,	PUNCT
iqtishad-1236	18	14	2007	2007	NUM
iqtishad-1236	18	15	)	)	PUNCT
iqtishad-1236	18	16	.	.	PUNCT
iqtishad-1236	19	1	barlev	barlev	NOUN
iqtishad-1236	19	2	and	and	CCONJ
iqtishad-1236	19	3	haddad	haddad	PROPN
iqtishad-1236	19	4	(	(	PUNCT
iqtishad-1236	19	5	2003	2003	NUM
iqtishad-1236	19	6	)	)	PUNCT
iqtishad-1236	19	7	state	state	NOUN
iqtishad-1236	19	8	that	that	SCONJ
iqtishad-1236	19	9	the	the	DET
iqtishad-1236	19	10	fair	fair	ADJ
iqtishad-1236	19	11	value	value	NOUN
iqtishad-1236	19	12	accounting	accounting	NOUN
iqtishad-1236	19	13	(	(	PUNCT
iqtishad-1236	19	14	fva	fva	ADJ
iqtishad-1236	19	15	)	)	PUNCT
iqtishad-1236	19	16	paradigm	paradigm	NOUN
iqtishad-1236	19	17	replaced	replace	VERB
iqtishad-1236	19	18	the	the	DET
iqtishad-1236	19	19	historical	historical	ADJ
iqtishad-1236	19	20	cost	cost	NOUN
iqtishad-1236	19	21	accounting	accounting	NOUN
iqtishad-1236	19	22	(	(	PUNCT
iqtishad-1236	19	23	hca	hca	NOUN
iqtishad-1236	19	24	)	)	PUNCT
iqtishad-1236	19	25	in	in	ADP
iqtishad-1236	19	26	the	the	DET
iqtishad-1236	19	27	development	development	NOUN
iqtishad-1236	19	28	of	of	ADP
iqtishad-1236	19	29	accounting	accounting	NOUN
iqtishad-1236	19	30	standards	standard	NOUN
iqtishad-1236	19	31	that	that	PRON
iqtishad-1236	19	32	fva	fva	VERB
iqtishad-1236	19	33	is	be	AUX
iqtishad-1236	19	34	more	more	ADJ
iqtishad-1236	19	35	value	value	NOUN
iqtishad-1236	19	36	relevant	relevant	ADJ
iqtishad-1236	19	37	that	that	SCONJ
iqtishad-1236	19	38	hca	hca	PROPN
iqtishad-1236	19	39	probably	probably	ADV
iqtishad-1236	19	40	did	do	AUX
iqtishad-1236	19	41	not	not	PART
iqtishad-1236	19	42	provide	provide	VERB
iqtishad-1236	19	43	the	the	DET
iqtishad-1236	19	44	real	real	ADJ
iqtishad-1236	19	45	financial	financial	ADJ
iqtishad-1236	19	46	information	information	NOUN
iqtishad-1236	19	47	and	and	CCONJ
iqtishad-1236	19	48	income	income	NOUN
iqtishad-1236	19	49	.	.	PUNCT
iqtishad-1236	20	1	therefore	therefore	ADV
iqtishad-1236	20	2	,	,	PUNCT
iqtishad-1236	20	3	barlev	barlev	NOUN
iqtishad-1236	20	4	and	and	CCONJ
iqtishad-1236	20	5	haddad	haddad	PROPN
iqtishad-1236	20	6	(	(	PUNCT
iqtishad-1236	20	7	2003	2003	NUM
iqtishad-1236	20	8	)	)	PUNCT
iqtishad-1236	20	9	argue	argue	VERB
iqtishad-1236	20	10	that	that	SCONJ
iqtishad-1236	20	11	the	the	DET
iqtishad-1236	20	12	measurement	measurement	NOUN
iqtishad-1236	20	13	of	of	ADP
iqtishad-1236	20	14	financial	financial	ADJ
iqtishad-1236	20	15	reporting	reporting	NOUN
iqtishad-1236	20	16	should	should	AUX
iqtishad-1236	20	17	be	be	AUX
iqtishad-1236	20	18	relevance	relevance	NOUN
iqtishad-1236	20	19	in	in	ADP
iqtishad-1236	20	20	regard	regard	NOUN
iqtishad-1236	20	21	to	to	ADP
iqtishad-1236	20	22	some	some	DET
iqtishad-1236	20	23	issues	issue	NOUN
iqtishad-1236	20	24	in	in	ADP
iqtishad-1236	20	25	financial	financial	ADJ
iqtishad-1236	20	26	reporting	reporting	NOUN
iqtishad-1236	20	27	such	such	ADJ
iqtishad-1236	20	28	as	as	ADP
iqtishad-1236	20	29	the	the	DET
iqtishad-1236	20	30	stewardship	stewardship	NOUN
iqtishad-1236	20	31	function	function	NOUN
iqtishad-1236	20	32	,	,	PUNCT
iqtishad-1236	20	33	agency	agency	NOUN
iqtishad-1236	20	34	costs	cost	NOUN
iqtishad-1236	20	35	,	,	PUNCT
iqtishad-1236	20	36	managementefficiency	managementefficiency	NOUN
iqtishad-1236	20	37	,	,	PUNCT
iqtishad-1236	20	38	and	and	CCONJ
iqtishad-1236	20	39	relevant	relevant	ADJ
iqtishad-1236	20	40	information	information	NOUN
iqtishad-1236	20	41	to	to	ADP
iqtishad-1236	20	42	stakeholders	stakeholder	NOUN
iqtishad-1236	20	43	and	and	CCONJ
iqtishad-1236	20	44	workers	worker	NOUN
iqtishad-1236	20	45	in	in	ADP
iqtishad-1236	20	46	terms	term	NOUN
iqtishad-1236	20	47	of	of	ADP
iqtishad-1236	20	48	social	social	ADJ
iqtishad-1236	20	49	conflict	conflict	NOUN
iqtishad-1236	20	50	.	.	PUNCT
iqtishad-1236	21	1	however	however	ADV
iqtishad-1236	21	2	,	,	PUNCT
iqtishad-1236	21	3	previously	previously	ADV
iqtishad-1236	21	4	studies	study	NOUN
iqtishad-1236	21	5	mention	mention	VERB
iqtishad-1236	21	6	that	that	PRON
iqtishad-1236	21	7	fair	fair	ADJ
iqtishad-1236	21	8	value	value	NOUN
iqtishad-1236	21	9	accounting	accounting	NOUN
iqtishad-1236	21	10	suffers	suffer	VERB
iqtishad-1236	21	11	from	from	ADP
iqtishad-1236	21	12	some	some	DET
iqtishad-1236	21	13	serious	serious	ADJ
iqtishad-1236	21	14	limitations	limitation	NOUN
iqtishad-1236	21	15	and	and	CCONJ
iqtishad-1236	21	16	disadvantages	disadvantage	NOUN
iqtishad-1236	21	17	such	such	ADJ
iqtishad-1236	21	18	as	as	ADP
iqtishad-1236	21	19	issues	issue	NOUN
iqtishad-1236	21	20	in	in	ADP
iqtishad-1236	21	21	market	market	NOUN
iqtishad-1236	21	22	approach	approach	NOUN
iqtishad-1236	21	23	,	,	PUNCT
iqtishad-1236	21	24	income	income	NOUN
iqtishad-1236	21	25	approach	approach	NOUN
iqtishad-1236	21	26	,	,	PUNCT
iqtishad-1236	21	27	and	and	CCONJ
iqtishad-1236	21	28	cost	cost	NOUN
iqtishad-1236	21	29	approach	approach	NOUN
iqtishad-1236	21	30	,	,	PUNCT
iqtishad-1236	21	31	(	(	PUNCT
iqtishad-1236	21	32	for	for	ADP
iqtishad-1236	21	33	instance	instance	NOUN
iqtishad-1236	21	34	:	:	PUNCT
iqtishad-1236	21	35	ball	ball	NOUN
iqtishad-1236	21	36	,	,	PUNCT
iqtishad-1236	21	37	2006	2006	NUM
iqtishad-1236	21	38	;	;	PUNCT
iqtishad-1236	21	39	barth	barth	NOUN
iqtishad-1236	21	40	,	,	PUNCT
iqtishad-1236	21	41	2007	2007	NUM
iqtishad-1236	21	42	;	;	PUNCT
iqtishad-1236	21	43	deans	dean	NOUN
iqtishad-1236	21	44	,	,	PUNCT
iqtishad-1236	21	45	2007	2007	NUM
iqtishad-1236	21	46	;	;	PUNCT
iqtishad-1236	21	47	penman	penman	NOUN
iqtishad-1236	21	48	,	,	PUNCT
iqtishad-1236	21	49	2007	2007	NUM
iqtishad-1236	21	50	;	;	PUNCT
iqtishad-1236	21	51	benston	benston	NOUN
iqtishad-1236	21	52	,	,	PUNCT
iqtishad-1236	21	53	2008;ramanna	2008;ramanna	NUM
iqtishad-1236	21	54	,	,	PUNCT
iqtishad-1236	21	55	2008	2008	NUM
iqtishad-1236	21	56	;	;	PUNCT
iqtishad-1236	21	57	barth	barth	NOUN
iqtishad-1236	21	58	and	and	CCONJ
iqtishad-1236	21	59	taylor	taylor	PROPN
iqtishad-1236	21	60	,	,	PUNCT
iqtishad-1236	21	61	2009	2009	NUM
iqtishad-1236	21	62	;	;	PUNCT
iqtishad-1236	21	63	holban	holban	PROPN
iqtishad-1236	21	64	(	(	PUNCT
iqtishad-1236	21	65	oncioiu),and	oncioiu),and	PROPN
iqtishad-1236	21	66	oncioiu	oncioiu	PROPN
iqtishad-1236	21	67	,	,	PUNCT
iqtishad-1236	21	68	2009	2009	NUM
iqtishad-1236	21	69	;	;	PUNCT
iqtishad-1236	21	70	so	so	ADV
iqtishad-1236	21	71	and	and	CCONJ
iqtishad-1236	21	72	smith	smith	PROPN
iqtishad-1236	21	73	,	,	PUNCT
iqtishad-1236	21	74	2009	2009	NUM
iqtishad-1236	21	75	;	;	PUNCT
iqtishad-1236	21	76	xia	xia	PROPN
iqtishad-1236	21	77	and	and	CCONJ
iqtishad-1236	21	78	monroe	monroe	PROPN
iqtishad-1236	21	79	,	,	PUNCT
iqtishad-1236	21	80	2010	2010	NUM
iqtishad-1236	21	81	;	;	PUNCT
iqtishad-1236	21	82	jr	jr	PROPN
iqtishad-1236	21	83	,	,	PUNCT
iqtishad-1236	21	84	2011).therefore	2011).therefore	PROPN
iqtishad-1236	21	85	,	,	PUNCT
iqtishad-1236	21	86	penman	penman	NOUN
iqtishad-1236	21	87	(	(	PUNCT
iqtishad-1236	21	88	2007	2007	NUM
iqtishad-1236	21	89	)	)	PUNCT
iqtishad-1236	21	90	is	be	AUX
iqtishad-1236	21	91	questioning	question	VERB
iqtishad-1236	21	92	that	that	SCONJ
iqtishad-1236	21	93	whether	whether	SCONJ
iqtishad-1236	21	94	fair	fair	ADJ
iqtishad-1236	21	95	value	value	NOUN
iqtishad-1236	21	96	accounting	accounting	NOUN
iqtishad-1236	21	97	is	be	AUX
iqtishad-1236	21	98	really	really	ADV
iqtishad-1236	21	99	measuring	measure	VERB
iqtishad-1236	21	100	the	the	DET
iqtishad-1236	21	101	economic	economic	ADJ
iqtishad-1236	21	102	value	value	NOUN
iqtishad-1236	21	103	and	and	CCONJ
iqtishad-1236	21	104	market	market	NOUN
iqtishad-1236	21	105	value	value	NOUN
iqtishad-1236	21	106	of	of	ADP
iqtishad-1236	21	107	businesses	business	NOUN
iqtishad-1236	21	108	activities	activity	NOUN
iqtishad-1236	21	109	.	.	PUNCT
iqtishad-1236	22	1	in	in	ADP
iqtishad-1236	22	2	addition	addition	NOUN
iqtishad-1236	22	3	,	,	PUNCT
iqtishad-1236	22	4	al	al	PROPN
iqtishad-1236	22	5	-	-	PUNCT
iqtishad-1236	22	6	yassen	yassen	PROPN
iqtishad-1236	22	7	and	and	CCONJ
iqtishad-1236	22	8	al	al	PROPN
iqtishad-1236	22	9	-	-	PUNCT
iqtishad-1236	22	10	khadash	khadash	PROPN
iqtishad-1236	22	11	(	(	PUNCT
iqtishad-1236	22	12	2011	2011	NUM
iqtishad-1236	22	13	)	)	PUNCT
iqtishad-1236	22	14	argue	argue	VERB
iqtishad-1236	22	15	that	that	SCONJ
iqtishad-1236	22	16	accounting	accounting	NOUN
iqtishad-1236	22	17	standard	standard	ADJ
iqtishad-1236	22	18	setters	setter	NOUN
iqtishad-1236	22	19	such	such	ADJ
iqtishad-1236	22	20	as	as	ADP
iqtishad-1236	22	21	the	the	DET
iqtishad-1236	22	22	international	international	ADJ
iqtishad-1236	22	23	accounting	accounting	NOUN
iqtishad-1236	22	24	standards	standard	NOUN
iqtishad-1236	22	25	board	board	NOUN
iqtishad-1236	22	26	(	(	PUNCT
iqtishad-1236	22	27	iasb	iasb	PROPN
iqtishad-1236	22	28	)	)	PUNCT
iqtishad-1236	22	29	uk	uk	PROPN
iqtishad-1236	22	30	and	and	CCONJ
iqtishad-1236	22	31	the	the	DET
iqtishad-1236	22	32	financial	financial	ADJ
iqtishad-1236	22	33	accounting	accounting	NOUN
iqtishad-1236	22	34	standards	standards	PROPN
iqtishad-1236	22	35	board	board	NOUN
iqtishad-1236	22	36	(	(	PUNCT
iqtishad-1236	22	37	fasb	fasb	PROPN
iqtishad-1236	22	38	)	)	PUNCT
iqtishad-1236	22	39	u.s	u.s	PROPN
iqtishad-1236	22	40	as	as	ADV
iqtishad-1236	22	41	well	well	ADV
iqtishad-1236	22	42	as	as	ADP
iqtishad-1236	22	43	other	other	ADJ
iqtishad-1236	22	44	national	national	ADJ
iqtishad-1236	22	45	accounting	accounting	PROPN
iqtishad-1236	22	46	standard	standard	PROPN
iqtishad-1236	22	47	setters	setter	NOUN
iqtishad-1236	22	48	provide	provide	VERB
iqtishad-1236	22	49	high	high	ADJ
iqtishad-1236	22	50	attention	attention	NOUN
iqtishad-1236	22	51	and	and	CCONJ
iqtishad-1236	22	52	long	long	ADJ
iqtishad-1236	22	53	-	-	PUNCT
iqtishad-1236	22	54	term	term	NOUN
iqtishad-1236	22	55	ambition	ambition	NOUN
iqtishad-1236	22	56	to	to	PART
iqtishad-1236	22	57	use	use	VERB
iqtishad-1236	22	58	fair	fair	ADJ
iqtishad-1236	22	59	value	value	NOUN
iqtishad-1236	22	60	accounting	accounting	NOUN
iqtishad-1236	22	61	as	as	ADP
iqtishad-1236	22	62	full	full	ADJ
iqtishad-1236	22	63	measurement	measurement	NOUN
iqtishad-1236	22	64	in	in	ADP
iqtishad-1236	22	65	all	all	DET
iqtishad-1236	22	66	financial	financial	ADJ
iqtishad-1236	22	67	instruments.however	instruments.however	NOUN
iqtishad-1236	22	68	,	,	PUNCT
iqtishad-1236	22	69	regarding	regard	VERB
iqtishad-1236	22	70	to	to	ADP
iqtishad-1236	22	71	islamic	islamic	ADJ
iqtishad-1236	22	72	financial	financial	ADJ
iqtishad-1236	22	73	institutions	institution	NOUN
iqtishad-1236	22	74	(	(	PUNCT
iqtishad-1236	22	75	ifis	ifis	PROPN
iqtishad-1236	22	76	)	)	PUNCT
iqtishad-1236	22	77	that	that	PRON
iqtishad-1236	22	78	have	have	VERB
iqtishad-1236	22	79	different	different	ADJ
iqtishad-1236	22	80	objectives	objective	NOUN
iqtishad-1236	22	81	and	and	CCONJ
iqtishad-1236	22	82	principles	principle	NOUN
iqtishad-1236	22	83	as	as	ADV
iqtishad-1236	22	84	well	well	ADV
iqtishad-1236	22	85	as	as	ADP
iqtishad-1236	22	86	have	have	VERB
iqtishad-1236	22	87	different	different	ADJ
iqtishad-1236	22	88	financial	financial	ADJ
iqtishad-1236	22	89	products	product	NOUN
iqtishad-1236	22	90	with	with	ADP
iqtishad-1236	22	91	conventional	conventional	ADJ
iqtishad-1236	22	92	financial	financial	ADJ
iqtishad-1236	22	93	institution	institution	NOUN
iqtishad-1236	22	94	.	.	PUNCT
iqtishad-1236	23	1	therefore	therefore	ADV
iqtishad-1236	23	2	,	,	PUNCT
iqtishad-1236	23	3	abdul	abdul	PROPN
iqtishad-1236	23	4	rahman	rahman	PROPN
iqtishad-1236	23	5	(	(	PUNCT
iqtishad-1236	23	6	2012	2012	NUM
iqtishad-1236	23	7	)	)	PUNCT
iqtishad-1236	23	8	argues	argue	VERB
iqtishad-1236	23	9	that	that	SCONJ
iqtishad-1236	23	10	fully	fully	ADV
iqtishad-1236	23	11	adopting	adopt	VERB
iqtishad-1236	23	12	international	international	ADJ
iqtishad-1236	23	13	financial	financial	ADJ
iqtishad-1236	23	14	reporting	reporting	NOUN
iqtishad-1236	23	15	standards	standard	NOUN
iqtishad-1236	23	16	(	(	PUNCT
iqtishad-1236	23	17	ifrs	ifrs	PROPN
iqtishad-1236	23	18	)	)	PUNCT
iqtishad-1236	23	19	issued	issue	VERB
iqtishad-1236	23	20	by	by	ADP
iqtishad-1236	23	21	ifrs	ifrs	PROPN
iqtishad-1236	23	22	-	-	PUNCT
iqtishad-1236	23	23	iasb	iasb	VERB
iqtishad-1236	23	24	probably	probably	ADV
iqtishad-1236	23	25	there	there	PRON
iqtishad-1236	23	26	will	will	AUX
iqtishad-1236	23	27	no	no	DET
iqtishad-1236	23	28	specific	specific	ADJ
iqtishad-1236	23	29	standards	standard	NOUN
iqtishad-1236	23	30	for	for	ADP
iqtishad-1236	23	31	unique	unique	ADJ
iqtishad-1236	23	32	functions	function	NOUN
iqtishad-1236	23	33	of	of	ADP
iqtishad-1236	23	34	islamic	islamic	ADJ
iqtishad-1236	23	35	financial	financial	ADJ
iqtishad-1236	23	36	institutions	institution	NOUN
iqtishad-1236	23	37	.	.	PUNCT
iqtishad-1236	24	1	this	this	DET
iqtishad-1236	24	2	argument	argument	NOUN
iqtishad-1236	24	3	supports	support	VERB
iqtishad-1236	24	4	previous	previous	ADJ
iqtishad-1236	24	5	paper	paper	NOUN
iqtishad-1236	24	6	that	that	PRON
iqtishad-1236	24	7	ibrahim	ibrahim	PROPN
iqtishad-1236	24	8	(	(	PUNCT
iqtishad-1236	24	9	2007	2007	NUM
iqtishad-1236	24	10	)	)	PUNCT
iqtishad-1236	24	11	states	state	VERB
iqtishad-1236	24	12	that	that	SCONJ
iqtishad-1236	24	13	islamic	islamic	ADJ
iqtishad-1236	24	14	financial	financial	ADJ
iqtishad-1236	24	15	institutions	institution	NOUN
iqtishad-1236	24	16	can	can	AUX
iqtishad-1236	24	17	not	not	PART
iqtishad-1236	24	18	fully	fully	ADV
iqtishad-1236	24	19	comply	comply	VERB
iqtishad-1236	24	20	with	with	ADP
iqtishad-1236	24	21	ifrs	ifrs	NOUN
iqtishad-1236	24	22	in	in	ADP
iqtishad-1236	24	23	their	their	PRON
iqtishad-1236	24	24	financial	financial	ADJ
iqtishad-1236	24	25	reporting	reporting	NOUN
iqtishad-1236	24	26	because	because	SCONJ
iqtishad-1236	24	27	islamic	islamic	ADJ
iqtishad-1236	24	28	financial	financial	ADJ
iqtishad-1236	24	29	institutions	institution	NOUN
iqtishad-1236	24	30	have	have	VERB
iqtishad-1236	24	31	some	some	DET
iqtishad-1236	24	32	unique	unique	ADJ
iqtishad-1236	24	33	requirement	requirement	NOUN
iqtishad-1236	24	34	.	.	PUNCT
iqtishad-1236	25	1	this	this	DET
iqtishad-1236	25	2	paper	paper	NOUN
iqtishad-1236	25	3	tries	try	VERB
iqtishad-1236	25	4	to	to	PART
iqtishad-1236	25	5	explore	explore	VERB
iqtishad-1236	25	6	critical	critical	ADJ
iqtishad-1236	25	7	aspects	aspect	NOUN
iqtishad-1236	25	8	of	of	ADP
iqtishad-1236	25	9	the	the	DET
iqtishad-1236	25	10	fair	fair	ADJ
iqtishad-1236	25	11	value	value	NOUN
iqtishad-1236	25	12	accounting	accounting	NOUN
iqtishad-1236	25	13	and	and	CCONJ
iqtishad-1236	25	14	its	its	PRON
iqtishad-1236	25	15	implications	implication	NOUN
iqtishad-1236	25	16	to	to	ADP
iqtishad-1236	25	17	islamic	islamic	ADJ
iqtishad-1236	25	18	financial	financial	ADJ
iqtishad-1236	25	19	institutions	institution	NOUN
iqtishad-1236	25	20	implications	implication	NOUN
iqtishad-1236	25	21	.	.	PUNCT
iqtishad-1236	26	1	the	the	DET
iqtishad-1236	26	2	paper	paper	NOUN
iqtishad-1236	26	3	is	be	AUX
iqtishad-1236	26	4	organized	organize	VERB
iqtishad-1236	26	5	jamaluddin	jamaluddin	PROPN
iqtishad-1236	26	6	majid	majid	PROPN
iqtishad-1236	26	7	:	:	PUNCT
iqtishad-1236	26	8	the	the	DET
iqtishad-1236	26	9	critical	critical	ADJ
iqtishad-1236	26	10	aspect	aspect	NOUN
iqtishad-1236	26	11	on	on	ADP
iqtishad-1236	26	12	fair	fair	ADJ
iqtishad-1236	26	13	value	value	NOUN
iqtishad-1236	26	14	accounting	account	VERB
iqtishad-1236	26	15	285	285	NUM
iqtishad-1236	26	16	into	into	ADP
iqtishad-1236	26	17	four	four	NUM
iqtishad-1236	26	18	sections	section	NOUN
iqtishad-1236	26	19	.	.	PUNCT
iqtishad-1236	27	1	the	the	DET
iqtishad-1236	27	2	first	first	ADJ
iqtishad-1236	27	3	section	section	NOUN
iqtishad-1236	27	4	provides	provide	VERB
iqtishad-1236	27	5	the	the	DET
iqtishad-1236	27	6	information	information	NOUN
iqtishad-1236	27	7	on	on	ADP
iqtishad-1236	27	8	fair	fair	ADJ
iqtishad-1236	27	9	value	value	NOUN
iqtishad-1236	27	10	accounting	accounting	NOUN
iqtishad-1236	27	11	and	and	CCONJ
iqtishad-1236	27	12	the	the	DET
iqtishad-1236	27	13	primary	primary	ADJ
iqtishad-1236	27	14	drives	drive	NOUN
iqtishad-1236	27	15	of	of	ADP
iqtishad-1236	27	16	international	international	ADJ
iqtishad-1236	27	17	accounting	accounting	NOUN
iqtishad-1236	27	18	standard	standard	ADJ
iqtishad-1236	27	19	setters	setter	NOUN
iqtishad-1236	27	20	.	.	PUNCT
iqtishad-1236	28	1	the	the	DET
iqtishad-1236	28	2	second	second	ADJ
iqtishad-1236	28	3	section	section	NOUN
iqtishad-1236	28	4	highlights	highlight	VERB
iqtishad-1236	28	5	the	the	DET
iqtishad-1236	28	6	pros	pro	NOUN
iqtishad-1236	28	7	and	and	CCONJ
iqtishad-1236	28	8	cons	con	NOUN
iqtishad-1236	28	9	on	on	ADP
iqtishad-1236	28	10	fair	fair	ADJ
iqtishad-1236	28	11	value	value	NOUN
iqtishad-1236	28	12	accounting	accounting	NOUN
iqtishad-1236	28	13	.	.	PUNCT
iqtishad-1236	29	1	this	this	DET
iqtishad-1236	29	2	section	section	NOUN
iqtishad-1236	29	3	discusses	discuss	VERB
iqtishad-1236	29	4	the	the	DET
iqtishad-1236	29	5	critical	critical	ADJ
iqtishad-1236	29	6	aspect	aspect	NOUN
iqtishad-1236	29	7	on	on	ADP
iqtishad-1236	29	8	fair	fair	ADJ
iqtishad-1236	29	9	value	value	NOUN
iqtishad-1236	29	10	accounting	accounting	NOUN
iqtishad-1236	29	11	.	.	PUNCT
iqtishad-1236	30	1	additionally	additionally	ADV
iqtishad-1236	30	2	,	,	PUNCT
iqtishad-1236	30	3	this	this	DET
iqtishad-1236	30	4	section	section	NOUN
iqtishad-1236	30	5	reviews	review	VERB
iqtishad-1236	30	6	some	some	DET
iqtishad-1236	30	7	implication	implication	NOUN
iqtishad-1236	30	8	to	to	ADP
iqtishad-1236	30	9	financial	financial	ADJ
iqtishad-1236	30	10	institutions	institution	NOUN
iqtishad-1236	30	11	.	.	PUNCT
iqtishad-1236	31	1	the	the	DET
iqtishad-1236	31	2	third	third	ADJ
iqtishad-1236	31	3	section	section	NOUN
iqtishad-1236	31	4	reviews	review	VERB
iqtishad-1236	31	5	the	the	DET
iqtishad-1236	31	6	fair	fair	ADJ
iqtishad-1236	31	7	value	value	NOUN
iqtishad-1236	31	8	accounting	accounting	NOUN
iqtishad-1236	31	9	implication	implication	NOUN
iqtishad-1236	31	10	to	to	ADP
iqtishad-1236	31	11	islamic	islamic	ADJ
iqtishad-1236	31	12	financial	financial	ADJ
iqtishad-1236	31	13	institutions	institution	NOUN
iqtishad-1236	31	14	.	.	PUNCT
iqtishad-1236	32	1	this	this	DET
iqtishad-1236	32	2	section	section	NOUN
iqtishad-1236	32	3	also	also	ADV
iqtishad-1236	32	4	highlights	highlight	VERB
iqtishad-1236	32	5	the	the	DET
iqtishad-1236	32	6	islamic	islamic	ADJ
iqtishad-1236	32	7	accounting	accounting	NOUN
iqtishad-1236	32	8	standards	standard	NOUN
iqtishad-1236	32	9	namely	namely	ADV
iqtishad-1236	32	10	accounting	account	VERB
iqtishad-1236	32	11	and	and	CCONJ
iqtishad-1236	32	12	auditing	auditing	NOUN
iqtishad-1236	32	13	organizations	organization	NOUN
iqtishad-1236	32	14	for	for	ADP
iqtishad-1236	32	15	islamic	islamic	ADJ
iqtishad-1236	32	16	financial	financial	ADJ
iqtishad-1236	32	17	institutions	institution	NOUN
iqtishad-1236	32	18	(	(	PUNCT
iqtishad-1236	32	19	aaoifi	aaoifi	NOUN
iqtishad-1236	32	20	)	)	PUNCT
iqtishad-1236	32	21	and	and	CCONJ
iqtishad-1236	32	22	some	some	DET
iqtishad-1236	32	23	related	relate	VERB
iqtishad-1236	32	24	issues	issue	NOUN
iqtishad-1236	32	25	with	with	ADP
iqtishad-1236	32	26	regard	regard	NOUN
iqtishad-1236	32	27	to	to	ADP
iqtishad-1236	32	28	islamic	islamic	ADJ
iqtishad-1236	32	29	finance	finance	NOUN
iqtishad-1236	32	30	products	product	NOUN
iqtishad-1236	32	31	.	.	PUNCT
iqtishad-1236	33	1	the	the	DET
iqtishad-1236	33	2	next	next	ADJ
iqtishad-1236	33	3	section	section	NOUN
iqtishad-1236	33	4	will	will	AUX
iqtishad-1236	33	5	focus	focus	VERB
iqtishad-1236	33	6	on	on	ADP
iqtishad-1236	33	7	the	the	DET
iqtishad-1236	33	8	conclusion	conclusion	NOUN
iqtishad-1236	33	9	remarks	remark	VERB
iqtishad-1236	33	10	.	.	PUNCT
iqtishad-1236	34	1	overview	overview	NOUN
iqtishad-1236	34	2	of	of	ADP
iqtishad-1236	34	3	fair	fair	ADJ
iqtishad-1236	34	4	value	value	NOUN
iqtishad-1236	34	5	accounting	account	VERB
iqtishad-1236	34	6	the	the	DET
iqtishad-1236	34	7	development	development	NOUN
iqtishad-1236	34	8	of	of	ADP
iqtishad-1236	34	9	fair	fair	ADJ
iqtishad-1236	34	10	value	value	NOUN
iqtishad-1236	34	11	paradigm	paradigm	NOUN
iqtishad-1236	34	12	may	may	AUX
iqtishad-1236	34	13	take	take	VERB
iqtishad-1236	34	14	many	many	ADJ
iqtishad-1236	34	15	steps	step	NOUN
iqtishad-1236	34	16	and	and	CCONJ
iqtishad-1236	34	17	a	a	DET
iqtishad-1236	34	18	number	number	NOUN
iqtishad-1236	34	19	of	of	ADP
iqtishad-1236	34	20	avenues	avenue	NOUN
iqtishad-1236	34	21	by	by	ADP
iqtishad-1236	34	22	accounting	accounting	NOUN
iqtishad-1236	34	23	profession	profession	NOUN
iqtishad-1236	34	24	and	and	CCONJ
iqtishad-1236	34	25	the	the	DET
iqtishad-1236	34	26	standard	standard	ADJ
iqtishad-1236	34	27	setting	set	VERB
iqtishad-1236	34	28	bodies	body	NOUN
iqtishad-1236	34	29	that	that	PRON
iqtishad-1236	34	30	probably	probably	ADV
iqtishad-1236	34	31	using	use	VERB
iqtishad-1236	34	32	a	a	DET
iqtishad-1236	34	33	sociological	sociological	ADJ
iqtishad-1236	34	34	approach	approach	NOUN
iqtishad-1236	34	35	and	and	CCONJ
iqtishad-1236	34	36	an	an	DET
iqtishad-1236	34	37	economic	economic	ADJ
iqtishad-1236	34	38	viewpoint	viewpoint	NOUN
iqtishad-1236	34	39	regarding	regard	VERB
iqtishad-1236	34	40	to	to	ADP
iqtishad-1236	34	41	the	the	DET
iqtishad-1236	34	42	demand	demand	NOUN
iqtishad-1236	34	43	and	and	CCONJ
iqtishad-1236	34	44	supply	supply	NOUN
iqtishad-1236	34	45	of	of	ADP
iqtishad-1236	34	46	accounting	accounting	NOUN
iqtishad-1236	34	47	principles(berlev	principles(berlev	PROPN
iqtishad-1236	34	48	and	and	CCONJ
iqtishad-1236	34	49	haddad	haddad	PROPN
iqtishad-1236	34	50	,	,	PUNCT
iqtishad-1236	34	51	2003	2003	NUM
iqtishad-1236	34	52	)	)	PUNCT
iqtishad-1236	34	53	.	.	PUNCT
iqtishad-1236	35	1	therefore	therefore	ADV
iqtishad-1236	35	2	,	,	PUNCT
iqtishad-1236	35	3	when	when	SCONJ
iqtishad-1236	35	4	regulatory	regulatory	ADJ
iqtishad-1236	35	5	bodies	body	NOUN
iqtishad-1236	35	6	adopts	adopt	VERB
iqtishad-1236	35	7	a	a	DET
iqtishad-1236	35	8	financial	financial	ADJ
iqtishad-1236	35	9	reporting	reporting	NOUN
iqtishad-1236	35	10	paradigm	paradigm	NOUN
iqtishad-1236	35	11	that	that	SCONJ
iqtishad-1236	35	12	it	it	PRON
iqtishad-1236	35	13	becomes	become	VERB
iqtishad-1236	35	14	the	the	DET
iqtishad-1236	35	15	guiding	guide	VERB
iqtishad-1236	35	16	principle	principle	NOUN
iqtishad-1236	35	17	for	for	ADP
iqtishad-1236	35	18	regulation	regulation	NOUN
iqtishad-1236	35	19	in	in	ADP
iqtishad-1236	35	20	accounting	accounting	NOUN
iqtishad-1236	35	21	standards	standard	NOUN
iqtishad-1236	35	22	(	(	PUNCT
iqtishad-1236	35	23	hitz	hitz	NOUN
iqtishad-1236	35	24	,	,	PUNCT
iqtishad-1236	35	25	2007	2007	NUM
iqtishad-1236	35	26	)	)	PUNCT
iqtishad-1236	35	27	.	.	PUNCT
iqtishad-1236	36	1	in	in	ADP
iqtishad-1236	36	2	terms	term	NOUN
iqtishad-1236	36	3	of	of	ADP
iqtishad-1236	36	4	the	the	DET
iqtishad-1236	36	5	definition	definition	NOUN
iqtishad-1236	36	6	of	of	ADP
iqtishad-1236	36	7	fair	fair	ADJ
iqtishad-1236	36	8	value	value	NOUN
iqtishad-1236	36	9	that	that	PRON
iqtishad-1236	36	10	both	both	CCONJ
iqtishad-1236	36	11	us	us	PROPN
iqtishad-1236	36	12	gaap	gaap	PROPN
iqtishad-1236	36	13	and	and	CCONJ
iqtishad-1236	36	14	ifrs	ifrs	PROPN
iqtishad-1236	36	15	have	have	AUX
iqtishad-1236	36	16	own	own	ADJ
iqtishad-1236	36	17	explanation	explanation	NOUN
iqtishad-1236	36	18	with	with	ADP
iqtishad-1236	36	19	regard	regard	NOUN
iqtishad-1236	36	20	to	to	ADP
iqtishad-1236	36	21	term	term	NOUN
iqtishad-1236	36	22	of	of	ADP
iqtishad-1236	36	23	fair	fair	ADJ
iqtishad-1236	36	24	value	value	NOUN
iqtishad-1236	36	25	accounting.the	accounting.the	DET
iqtishad-1236	36	26	definitions	definition	NOUN
iqtishad-1236	36	27	of	of	ADP
iqtishad-1236	36	28	fair	fair	ADJ
iqtishad-1236	36	29	value	value	NOUN
iqtishad-1236	36	30	based	base	VERB
iqtishad-1236	36	31	on	on	ADP
iqtishad-1236	36	32	accounting	accounting	NOUN
iqtishad-1236	36	33	standard	standard	ADJ
iqtishad-1236	36	34	setters	setter	NOUN
iqtishad-1236	36	35	’	'	PUNCT
iqtishad-1236	36	36	view	view	NOUN
iqtishad-1236	36	37	areas	area	NOUN
iqtishad-1236	36	38	follows	follow	VERB
iqtishad-1236	36	39	:	:	PUNCT
iqtishad-1236	36	40	us	us	PROPN
iqtishad-1236	36	41	gaap	gaap	PROPN
iqtishad-1236	36	42	fair	fair	ADJ
iqtishad-1236	36	43	value	value	NOUN
iqtishad-1236	36	44	accounting	accounting	NOUN
iqtishad-1236	36	45	perspective	perspective	NOUN
iqtishad-1236	36	46	bragg	bragg	PROPN
iqtishad-1236	36	47	(	(	PUNCT
iqtishad-1236	36	48	2010	2010	NUM
iqtishad-1236	36	49	)	)	PUNCT
iqtishad-1236	36	50	published	publish	VERB
iqtishad-1236	36	51	a	a	DET
iqtishad-1236	36	52	book	book	NOUN
iqtishad-1236	36	53	that	that	SCONJ
iqtishad-1236	36	54	“	"	PUNCT
iqtishad-1236	36	55	gaap	gaap	NOUN
iqtishad-1236	36	56	2011	2011	NUM
iqtishad-1236	36	57	,	,	PUNCT
iqtishad-1236	36	58	interpretation	interpretation	NOUN
iqtishad-1236	36	59	and	and	CCONJ
iqtishad-1236	36	60	application	application	NOUN
iqtishad-1236	36	61	generally	generally	ADV
iqtishad-1236	36	62	accepted	accept	VERB
iqtishad-1236	36	63	accounting	accounting	NOUN
iqtishad-1236	36	64	principles	principle	NOUN
iqtishad-1236	36	65	”	"	PUNCT
iqtishad-1236	36	66	.	.	PUNCT
iqtishad-1236	37	1	bragg	bragg	PROPN
iqtishad-1236	37	2	(	(	PUNCT
iqtishad-1236	37	3	2010	2010	NUM
iqtishad-1236	37	4	)	)	PUNCT
iqtishad-1236	37	5	highlights	highlight	VERB
iqtishad-1236	37	6	the	the	DET
iqtishad-1236	37	7	overview	overview	NOUN
iqtishad-1236	37	8	of	of	ADP
iqtishad-1236	37	9	fva	fva	VERB
iqtishad-1236	37	10	under	under	ADP
iqtishad-1236	37	11	gaap	gaap	NOUN
iqtishad-1236	37	12	.	.	PUNCT
iqtishad-1236	38	1	moreover	moreover	ADV
iqtishad-1236	38	2	,	,	PUNCT
iqtishad-1236	38	3	the	the	DET
iqtishad-1236	38	4	definition	definition	NOUN
iqtishad-1236	38	5	of	of	ADP
iqtishad-1236	38	6	fair	fair	ADJ
iqtishad-1236	38	7	value	value	NOUN
iqtishad-1236	38	8	according	accord	VERB
iqtishad-1236	38	9	to	to	ADP
iqtishad-1236	38	10	gaap	gaap	PROPN
iqtishad-1236	38	11	,	,	PUNCT
iqtishad-1236	38	12	asc	asc	PROPN
iqtishad-1236	38	13	820	820	NUM
iqtishad-1236	38	14	that	that	SCONJ
iqtishad-1236	38	15	“	"	PUNCT
iqtishad-1236	38	16	the	the	DET
iqtishad-1236	38	17	price	price	NOUN
iqtishad-1236	38	18	that	that	PRON
iqtishad-1236	38	19	would	would	AUX
iqtishad-1236	38	20	be	be	AUX
iqtishad-1236	38	21	received	receive	VERB
iqtishad-1236	38	22	to	to	PART
iqtishad-1236	38	23	sell	sell	VERB
iqtishad-1236	38	24	an	an	DET
iqtishad-1236	38	25	assets	asset	NOUN
iqtishad-1236	38	26	or	or	CCONJ
iqtishad-1236	38	27	paid	pay	VERB
iqtishad-1236	38	28	to	to	PART
iqtishad-1236	38	29	transfer	transfer	VERB
iqtishad-1236	38	30	a	a	DET
iqtishad-1236	38	31	liability	liability	NOUN
iqtishad-1236	38	32	in	in	ADP
iqtishad-1236	38	33	an	an	DET
iqtishad-1236	38	34	orderly	orderly	ADJ
iqtishad-1236	38	35	transaction	transaction	NOUN
iqtishad-1236	38	36	between	between	ADP
iqtishad-1236	38	37	market	market	NOUN
iqtishad-1236	38	38	participants	participant	NOUN
iqtishad-1236	38	39	at	at	ADP
iqtishad-1236	38	40	the	the	DET
iqtishad-1236	38	41	measurement	measurement	NOUN
iqtishad-1236	38	42	date	date	NOUN
iqtishad-1236	38	43	”	"	PUNCT
iqtishad-1236	38	44	.	.	PUNCT
iqtishad-1236	39	1	in	in	ADP
iqtishad-1236	39	2	this	this	DET
iqtishad-1236	39	3	definition	definition	NOUN
iqtishad-1236	39	4	also	also	ADV
iqtishad-1236	39	5	mentioned	mention	VERB
iqtishad-1236	39	6	that	that	SCONJ
iqtishad-1236	39	7	“	"	PUNCT
iqtishad-1236	39	8	although	although	SCONJ
iqtishad-1236	39	9	gaap	gaap	PROPN
iqtishad-1236	39	10	literature	literature	NOUN
iqtishad-1236	39	11	has	have	AUX
iqtishad-1236	39	12	primarily	primarily	ADV
iqtishad-1236	39	13	focused	focus	VERB
iqtishad-1236	39	14	on	on	ADP
iqtishad-1236	39	15	fair	fair	ADJ
iqtishad-1236	39	16	value	value	NOUN
iqtishad-1236	39	17	in	in	ADP
iqtishad-1236	39	18	the	the	DET
iqtishad-1236	39	19	context	context	NOUN
iqtishad-1236	39	20	assets	asset	NOUN
iqtishad-1236	39	21	and	and	CCONJ
iqtishad-1236	39	22	liabilities	liability	NOUN
iqtishad-1236	39	23	,	,	PUNCT
iqtishad-1236	39	24	the	the	DET
iqtishad-1236	39	25	definition	definition	NOUN
iqtishad-1236	39	26	also	also	ADV
iqtishad-1236	39	27	applies	apply	VERB
iqtishad-1236	39	28	to	to	ADP
iqtishad-1236	39	29	instruments	instrument	NOUN
iqtishad-1236	39	30	classified	classify	VERB
iqtishad-1236	39	31	in	in	ADP
iqtishad-1236	39	32	equity	equity	NOUN
iqtishad-1236	39	33	”	"	PUNCT
iqtishad-1236	39	34	(	(	PUNCT
iqtishad-1236	39	35	bragg	bragg	PROPN
iqtishad-1236	39	36	,	,	PUNCT
iqtishad-1236	39	37	2010).regarding	2010).regarde	VERB
iqtishad-1236	39	38	to	to	ADP
iqtishad-1236	39	39	this	this	DET
iqtishad-1236	39	40	definition	definition	NOUN
iqtishad-1236	39	41	chea	chea	ADV
iqtishad-1236	39	42	(	(	PUNCT
iqtishad-1236	39	43	2011	2011	NUM
iqtishad-1236	39	44	)	)	PUNCT
iqtishad-1236	39	45	argues	argue	VERB
iqtishad-1236	39	46	that	that	SCONJ
iqtishad-1236	39	47	fair	fair	ADJ
iqtishad-1236	39	48	value	value	NOUN
iqtishad-1236	39	49	is	be	AUX
iqtishad-1236	39	50	market	market	NOUN
iqtishad-1236	39	51	based	base	VERB
iqtishad-1236	39	52	that	that	SCONJ
iqtishad-1236	39	53	in	in	ADP
iqtishad-1236	39	54	fair	fair	ADJ
iqtishad-1236	39	55	value	value	NOUN
iqtishad-1236	39	56	also	also	ADV
iqtishad-1236	39	57	takes	take	VERB
iqtishad-1236	39	58	consideration	consideration	NOUN
iqtishad-1236	39	59	with	with	ADP
iqtishad-1236	39	60	other	other	ADJ
iqtishad-1236	39	61	market	market	NOUN
iqtishad-1236	39	62	participants	participant	NOUN
iqtishad-1236	39	63	for	for	ADP
iqtishad-1236	39	64	pricing	price	VERB
iqtishad-1236	39	65	an	an	DET
iqtishad-1236	39	66	asset	asset	NOUN
iqtishad-1236	39	67	and	and	CCONJ
iqtishad-1236	39	68	liability	liability	NOUN
iqtishad-1236	39	69	.	.	PUNCT
iqtishad-1236	40	1	in	in	ADP
iqtishad-1236	40	2	order	order	NOUN
iqtishad-1236	40	3	to	to	PART
iqtishad-1236	40	4	understand	understand	VERB
iqtishad-1236	40	5	the	the	DET
iqtishad-1236	40	6	concept	concept	NOUN
iqtishad-1236	40	7	of	of	ADP
iqtishad-1236	40	8	fair	fair	ADJ
iqtishad-1236	40	9	value	value	NOUN
iqtishad-1236	40	10	that	that	PRON
iqtishad-1236	40	11	bragg	bragg	PROPN
iqtishad-1236	40	12	(	(	PUNCT
iqtishad-1236	40	13	2010	2010	NUM
iqtishad-1236	40	14	)	)	PUNCT
iqtishad-1236	40	15	highlights	highlight	VERB
iqtishad-1236	40	16	the	the	DET
iqtishad-1236	40	17	measurement	measurement	NOUN
iqtishad-1236	40	18	principles	principle	NOUN
iqtishad-1236	40	19	and	and	CCONJ
iqtishad-1236	40	20	process	process	NOUN
iqtishad-1236	40	21	under	under	ADP
iqtishad-1236	40	22	asc	asc	PROPN
iqtishad-1236	40	23	820	820	NUM
iqtishad-1236	40	24	into	into	ADP
iqtishad-1236	40	25	series	series	NOUN
iqtishad-1236	40	26	of	of	ADP
iqtishad-1236	40	27	steps	step	NOUN
iqtishad-1236	40	28	.	.	PUNCT
iqtishad-1236	41	1	the	the	DET
iqtishad-1236	41	2	key	key	ADJ
iqtishad-1236	41	3	measurement	measurement	NOUN
iqtishad-1236	41	4	steps	step	NOUN
iqtishad-1236	41	5	can	can	AUX
iqtishad-1236	41	6	be	be	AUX
iqtishad-1236	41	7	listed	list	VERB
iqtishad-1236	41	8	as	as	SCONJ
iqtishad-1236	41	9	follows	follow	VERB
iqtishad-1236	41	10	:	:	PUNCT
iqtishad-1236	41	11	1	1	X
iqtishad-1236	41	12	.	.	X
iqtishad-1236	41	13	identify	identify	VERB
iqtishad-1236	41	14	the	the	DET
iqtishad-1236	41	15	item	item	NOUN
iqtishad-1236	41	16	to	to	PART
iqtishad-1236	41	17	be	be	AUX
iqtishad-1236	41	18	valued	value	VERB
iqtishad-1236	41	19	and	and	CCONJ
iqtishad-1236	41	20	unit	unit	NOUN
iqtishad-1236	41	21	account	account	NOUN
iqtishad-1236	41	22	.	.	PUNCT
iqtishad-1236	42	1	al	al	PROPN
iqtishad-1236	42	2	-	-	PUNCT
iqtishad-1236	42	3	iqtishad	iqtishad	PROPN
iqtishad-1236	42	4	:	:	PUNCT
iqtishad-1236	42	5	vol	vol	NOUN
iqtishad-1236	42	6	.	.	PUNCT
iqtishad-1236	42	7	vi	vi	NOUN
iqtishad-1236	43	1	no	no	INTJ
iqtishad-1236	43	2	.	.	NOUN
iqtishad-1236	43	3	2	2	NUM
iqtishad-1236	43	4	,	,	PUNCT
iqtishad-1236	43	5	juli	juli	NOUN
iqtishad-1236	43	6	2014	2014	NUM
iqtishad-1236	43	7	286	286	NUM
iqtishad-1236	43	8	“	"	PUNCT
iqtishad-1236	43	9	specifically	specifically	ADV
iqtishad-1236	43	10	identify	identify	VERB
iqtishad-1236	43	11	the	the	DET
iqtishad-1236	43	12	asset	asset	NOUN
iqtishad-1236	43	13	or	or	CCONJ
iqtishad-1236	43	14	liabilities	liability	NOUN
iqtishad-1236	43	15	,	,	PUNCT
iqtishad-1236	43	16	including	include	VERB
iqtishad-1236	43	17	the	the	DET
iqtishad-1236	43	18	unit	unit	NOUN
iqtishad-1236	43	19	of	of	ADP
iqtishad-1236	43	20	account	account	NOUN
iqtishad-1236	43	21	to	to	PART
iqtishad-1236	43	22	be	be	AUX
iqtishad-1236	43	23	used	use	VERB
iqtishad-1236	43	24	for	for	ADP
iqtishad-1236	43	25	the	the	DET
iqtishad-1236	43	26	measurement	measurement	NOUN
iqtishad-1236	43	27	”	"	PUNCT
iqtishad-1236	43	28	.	.	PUNCT
iqtishad-1236	44	1	2	2	X
iqtishad-1236	44	2	.	.	X
iqtishad-1236	44	3	determine	determine	VERB
iqtishad-1236	44	4	the	the	DET
iqtishad-1236	44	5	principle	principle	NOUN
iqtishad-1236	44	6	or	or	CCONJ
iqtishad-1236	44	7	most	most	ADV
iqtishad-1236	44	8	advantageous	advantageous	ADJ
iqtishad-1236	44	9	market	market	NOUN
iqtishad-1236	44	10	and	and	CCONJ
iqtishad-1236	44	11	the	the	DET
iqtishad-1236	44	12	relevant	relevant	ADJ
iqtishad-1236	44	13	market	market	NOUN
iqtishad-1236	44	14	participants	participant	NOUN
iqtishad-1236	44	15	.	.	PUNCT
iqtishad-1236	45	1	“	"	PUNCT
iqtishad-1236	45	2	from	from	ADP
iqtishad-1236	45	3	the	the	DET
iqtishad-1236	45	4	reporting	reporting	NOUN
iqtishad-1236	45	5	entity	entity	NOUN
iqtishad-1236	45	6	’s	’s	PART
iqtishad-1236	45	7	perspective	perspective	NOUN
iqtishad-1236	45	8	,	,	PUNCT
iqtishad-1236	45	9	determine	determine	VERB
iqtishad-1236	45	10	the	the	DET
iqtishad-1236	45	11	principle	principle	ADJ
iqtishad-1236	45	12	market	market	NOUN
iqtishad-1236	45	13	in	in	ADP
iqtishad-1236	45	14	which	which	PRON
iqtishad-1236	45	15	it	it	PRON
iqtishad-1236	45	16	would	would	AUX
iqtishad-1236	45	17	sell	sell	VERB
iqtishad-1236	45	18	the	the	DET
iqtishad-1236	45	19	assets	asset	NOUN
iqtishad-1236	45	20	or	or	CCONJ
iqtishad-1236	45	21	transfer	transfer	VERB
iqtishad-1236	45	22	the	the	DET
iqtishad-1236	45	23	liabilities	liability	NOUN
iqtishad-1236	45	24	”	"	PUNCT
iqtishad-1236	45	25	.	.	PUNCT
iqtishad-1236	46	1	3	3	X
iqtishad-1236	46	2	.	.	X
iqtishad-1236	46	3	select	select	VERB
iqtishad-1236	46	4	the	the	DET
iqtishad-1236	46	5	valuation	valuation	NOUN
iqtishad-1236	46	6	premise	premise	NOUN
iqtishad-1236	46	7	to	to	PART
iqtishad-1236	46	8	be	be	AUX
iqtishad-1236	46	9	used	use	VERB
iqtishad-1236	46	10	for	for	ADP
iqtishad-1236	46	11	asset	asset	NOUN
iqtishad-1236	46	12	measurements	measurement	NOUN
iqtishad-1236	46	13	.	.	PUNCT
iqtishad-1236	47	1	“	"	PUNCT
iqtishad-1236	47	2	if	if	SCONJ
iqtishad-1236	47	3	the	the	DET
iqtishad-1236	47	4	item	item	NOUN
iqtishad-1236	47	5	being	be	AUX
iqtishad-1236	47	6	measured	measure	VERB
iqtishad-1236	47	7	is	be	AUX
iqtishad-1236	47	8	an	an	DET
iqtishad-1236	47	9	asset	asset	NOUN
iqtishad-1236	47	10	,	,	PUNCT
iqtishad-1236	47	11	determine	determine	VERB
iqtishad-1236	47	12	the	the	DET
iqtishad-1236	47	13	valuation	valuation	NOUN
iqtishad-1236	47	14	premise	premise	NOUN
iqtishad-1236	47	15	to	to	PART
iqtishad-1236	47	16	be	be	AUX
iqtishad-1236	47	17	used	use	VERB
iqtishad-1236	47	18	by	by	ADP
iqtishad-1236	47	19	evaluating	evaluate	VERB
iqtishad-1236	47	20	whether	whether	SCONJ
iqtishad-1236	47	21	the	the	DET
iqtishad-1236	47	22	market	market	NOUN
iqtishad-1236	47	23	place	place	NOUN
iqtishad-1236	47	24	participants	participant	NOUN
iqtishad-1236	47	25	would	would	AUX
iqtishad-1236	47	26	judge	judge	VERB
iqtishad-1236	47	27	the	the	DET
iqtishad-1236	47	28	highest	high	ADJ
iqtishad-1236	47	29	and	and	CCONJ
iqtishad-1236	47	30	best	good	ADJ
iqtishad-1236	47	31	use	use	NOUN
iqtishad-1236	47	32	of	of	ADP
iqtishad-1236	47	33	the	the	DET
iqtishad-1236	47	34	asset	asset	NOUN
iqtishad-1236	47	35	utilizing	utilize	VERB
iqtishad-1236	47	36	an	an	DET
iqtishad-1236	47	37	“	"	PUNCT
iqtishad-1236	47	38	in	in	ADP
iqtishad-1236	47	39	-	-	PUNCT
iqtishad-1236	47	40	use	use	NOUN
iqtishad-1236	47	41	”	"	PUNCT
iqtishad-1236	47	42	valuation	valuation	NOUN
iqtishad-1236	47	43	premise	premise	NOUN
iqtishad-1236	47	44	or	or	CCONJ
iqtishad-1236	47	45	an	an	DET
iqtishad-1236	47	46	“	"	PUNCT
iqtishad-1236	47	47	in	in	ADP
iqtishad-1236	47	48	-	-	PUNCT
iqtishad-1236	47	49	exchange	exchange	NOUN
iqtishad-1236	47	50	”	"	PUNCT
iqtishad-1236	47	51	valuation	valuation	NOUN
iqtishad-1236	47	52	premise	premise	NOUN
iqtishad-1236	47	53	”	"	PUNCT
iqtishad-1236	47	54	.	.	PUNCT
iqtishad-1236	48	1	4	4	X
iqtishad-1236	48	2	.	.	X
iqtishad-1236	48	3	consider	consider	VERB
iqtishad-1236	48	4	the	the	DET
iqtishad-1236	48	5	risk	risk	NOUN
iqtishad-1236	48	6	assumptions	assumption	NOUN
iqtishad-1236	48	7	applicable	applicable	ADJ
iqtishad-1236	48	8	to	to	ADP
iqtishad-1236	48	9	liability	liability	NOUN
iqtishad-1236	48	10	measurements	measurement	NOUN
iqtishad-1236	48	11	.	.	PUNCT
iqtishad-1236	49	1	“	"	PUNCT
iqtishad-1236	49	2	if	if	SCONJ
iqtishad-1236	49	3	the	the	DET
iqtishad-1236	49	4	item	item	NOUN
iqtishad-1236	49	5	being	be	AUX
iqtishad-1236	49	6	measured	measure	VERB
iqtishad-1236	49	7	is	be	AUX
iqtishad-1236	49	8	a	a	DET
iqtishad-1236	49	9	liability	liability	NOUN
iqtishad-1236	49	10	,	,	PUNCT
iqtishad-1236	49	11	identify	identify	VERB
iqtishad-1236	49	12	the	the	DET
iqtishad-1236	49	13	assumptions	assumption	NOUN
iqtishad-1236	49	14	that	that	SCONJ
iqtishad-1236	49	15	market	market	NOUN
iqtishad-1236	49	16	participants	participant	NOUN
iqtishad-1236	49	17	would	would	AUX
iqtishad-1236	49	18	make	make	VERB
iqtishad-1236	49	19	regarding	regard	VERB
iqtishad-1236	49	20	nonperformance	nonperformance	NOUN
iqtishad-1236	49	21	risk	risk	NOUN
iqtishad-1236	49	22	including	include	VERB
iqtishad-1236	49	23	”	"	PUNCT
iqtishad-1236	49	24	.	.	PUNCT
iqtishad-1236	50	1	5	5	X
iqtishad-1236	50	2	.	.	X
iqtishad-1236	50	3	identify	identify	VERB
iqtishad-1236	50	4	available	available	ADJ
iqtishad-1236	50	5	inputs	input	NOUN
iqtishad-1236	50	6	.	.	PUNCT
iqtishad-1236	51	1	“	"	PUNCT
iqtishad-1236	51	2	identify	identify	VERB
iqtishad-1236	51	3	the	the	DET
iqtishad-1236	51	4	key	key	ADJ
iqtishad-1236	51	5	assumptions	assumption	NOUN
iqtishad-1236	51	6	that	that	SCONJ
iqtishad-1236	51	7	market	market	NOUN
iqtishad-1236	51	8	participants	participant	NOUN
iqtishad-1236	51	9	would	would	AUX
iqtishad-1236	51	10	use	use	VERB
iqtishad-1236	51	11	in	in	ADP
iqtishad-1236	51	12	pricing	price	VERB
iqtishad-1236	51	13	the	the	DET
iqtishad-1236	51	14	asset	asset	NOUN
iqtishad-1236	51	15	or	or	CCONJ
iqtishad-1236	51	16	liabilities	liability	NOUN
iqtishad-1236	51	17	,	,	PUNCT
iqtishad-1236	51	18	including	include	VERB
iqtishad-1236	51	19	assumptions	assumption	NOUN
iqtishad-1236	51	20	about	about	ADP
iqtishad-1236	51	21	risk	risk	NOUN
iqtishad-1236	51	22	”	"	PUNCT
iqtishad-1236	51	23	.	.	PUNCT
iqtishad-1236	52	1	6	6	X
iqtishad-1236	52	2	.	.	X
iqtishad-1236	52	3	select	select	VERB
iqtishad-1236	52	4	the	the	DET
iqtishad-1236	52	5	appropriate	appropriate	ADJ
iqtishad-1236	52	6	valuation	valuation	NOUN
iqtishad-1236	52	7	technique(s	technique(s	NOUN
iqtishad-1236	52	8	)	)	PUNCT
iqtishad-1236	52	9	.	.	PUNCT
iqtishad-1236	53	1	“	"	PUNCT
iqtishad-1236	53	2	based	base	VERB
iqtishad-1236	53	3	on	on	ADP
iqtishad-1236	53	4	the	the	DET
iqtishad-1236	53	5	nature	nature	NOUN
iqtishad-1236	53	6	assets	asset	NOUN
iqtishad-1236	53	7	or	or	CCONJ
iqtishad-1236	53	8	liability	liability	NOUN
iqtishad-1236	53	9	being	be	AUX
iqtishad-1236	53	10	valued	value	VERB
iqtishad-1236	53	11	,	,	PUNCT
iqtishad-1236	53	12	the	the	DET
iqtishad-1236	53	13	types	type	NOUN
iqtishad-1236	53	14	and	and	CCONJ
iqtishad-1236	53	15	and	and	CCONJ
iqtishad-1236	53	16	reliability	reliability	NOUN
iqtishad-1236	53	17	of	of	ADP
iqtishad-1236	53	18	inputs	input	NOUN
iqtishad-1236	53	19	available	available	ADJ
iqtishad-1236	53	20	,	,	PUNCT
iqtishad-1236	53	21	determine	determine	VERB
iqtishad-1236	53	22	the	the	DET
iqtishad-1236	53	23	appropriate	appropriate	ADJ
iqtishad-1236	53	24	valuation	valuation	NOUN
iqtishad-1236	53	25	technique	technique	NOUN
iqtishad-1236	53	26	or	or	CCONJ
iqtishad-1236	53	27	combination	combination	NOUN
iqtishad-1236	53	28	of	of	ADP
iqtishad-1236	53	29	technique	technique	NOUN
iqtishad-1236	53	30	to	to	PART
iqtishad-1236	53	31	use	use	VERB
iqtishad-1236	53	32	in	in	ADP
iqtishad-1236	53	33	valuing	value	VERB
iqtishad-1236	53	34	the	the	DET
iqtishad-1236	53	35	asset	asset	NOUN
iqtishad-1236	53	36	or	or	CCONJ
iqtishad-1236	53	37	liability	liability	NOUN
iqtishad-1236	53	38	”	"	PUNCT
iqtishad-1236	53	39	.	.	PUNCT
iqtishad-1236	54	1	7	7	X
iqtishad-1236	54	2	.	.	X
iqtishad-1236	54	3	make	make	VERB
iqtishad-1236	54	4	the	the	DET
iqtishad-1236	54	5	measurement	measurement	NOUN
iqtishad-1236	54	6	.	.	PUNCT
iqtishad-1236	55	1	“	"	PUNCT
iqtishad-1236	55	2	measure	measure	VERB
iqtishad-1236	55	3	the	the	DET
iqtishad-1236	55	4	asset	asset	NOUN
iqtishad-1236	55	5	or	or	CCONJ
iqtishad-1236	55	6	liability	liability	NOUN
iqtishad-1236	55	7	”	"	PUNCT
iqtishad-1236	55	8	.	.	PUNCT
iqtishad-1236	56	1	8	8	X
iqtishad-1236	56	2	.	.	X
iqtishad-1236	56	3	determine	determine	VERB
iqtishad-1236	56	4	amounts	amount	NOUN
iqtishad-1236	56	5	to	to	PART
iqtishad-1236	56	6	be	be	AUX
iqtishad-1236	56	7	recognized	recognize	VERB
iqtishad-1236	56	8	and	and	CCONJ
iqtishad-1236	56	9	information	information	NOUN
iqtishad-1236	56	10	to	to	PART
iqtishad-1236	56	11	be	be	AUX
iqtishad-1236	56	12	disclosed	disclose	VERB
iqtishad-1236	56	13	.	.	PUNCT
iqtishad-1236	57	1	“	"	PUNCT
iqtishad-1236	57	2	determine	determine	VERB
iqtishad-1236	57	3	the	the	DET
iqtishad-1236	57	4	amounts	amount	NOUN
iqtishad-1236	57	5	and	and	CCONJ
iqtishad-1236	57	6	information	information	NOUN
iqtishad-1236	57	7	to	to	PART
iqtishad-1236	57	8	be	be	AUX
iqtishad-1236	57	9	recorded	record	VERB
iqtishad-1236	57	10	,	,	PUNCT
iqtishad-1236	57	11	classified	classified	ADJ
iqtishad-1236	57	12	,	,	PUNCT
iqtishad-1236	57	13	and	and	CCONJ
iqtishad-1236	57	14	disclosed	disclose	VERB
iqtishad-1236	57	15	in	in	ADP
iqtishad-1236	57	16	intern	intern	NOUN
iqtishad-1236	57	17	and	and	CCONJ
iqtishad-1236	57	18	annual	annual	ADJ
iqtishad-1236	57	19	financial	financial	ADJ
iqtishad-1236	57	20	statements	statement	NOUN
iqtishad-1236	57	21	”	"	PUNCT
iqtishad-1236	57	22	.	.	PUNCT
iqtishad-1236	58	1	according	accord	VERB
iqtishad-1236	58	2	to	to	ADP
iqtishad-1236	58	3	shaffer	shaffer	PROPN
iqtishad-1236	58	4	(	(	PUNCT
iqtishad-1236	58	5	2011	2011	NUM
iqtishad-1236	58	6	)	)	PUNCT
iqtishad-1236	58	7	describes	describe	VERB
iqtishad-1236	58	8	that	that	SCONJ
iqtishad-1236	58	9	there	there	PRON
iqtishad-1236	58	10	are	be	VERB
iqtishad-1236	58	11	several	several	ADJ
iqtishad-1236	58	12	rules	rule	NOUN
iqtishad-1236	58	13	under	under	ADP
iqtishad-1236	58	14	gaap	gaap	PROPN
iqtishad-1236	58	15	that	that	SCONJ
iqtishad-1236	58	16	applying	apply	VERB
iqtishad-1236	58	17	fair	fair	ADJ
iqtishad-1236	58	18	value	value	NOUN
iqtishad-1236	58	19	accounting	accounting	NOUN
iqtishad-1236	58	20	.	.	PUNCT
iqtishad-1236	59	1	for	for	ADP
iqtishad-1236	59	2	instance	instance	NOUN
iqtishad-1236	59	3	,	,	PUNCT
iqtishad-1236	59	4	investment	investment	NOUN
iqtishad-1236	59	5	securities	security	NOUN
iqtishad-1236	59	6	and	and	CCONJ
iqtishad-1236	59	7	derivative	derivative	ADJ
iqtishad-1236	59	8	contracts	contract	NOUN
iqtishad-1236	59	9	on	on	ADP
iqtishad-1236	59	10	statement	statement	NOUN
iqtishad-1236	59	11	financial	financial	ADJ
iqtishad-1236	59	12	accounting	accounting	NOUN
iqtishad-1236	59	13	standards	standard	NOUN
iqtishad-1236	59	14	(	(	PUNCT
iqtishad-1236	59	15	sfas	sfas	NOUN
iqtishad-1236	59	16	)	)	PUNCT
iqtishad-1236	59	17	no	no	INTJ
iqtishad-1236	59	18	.	.	NOUN
iqtishad-1236	59	19	115	115	NUM
iqtishad-1236	59	20	and	and	CCONJ
iqtishad-1236	59	21	sfas	sfas	NOUN
iqtishad-1236	59	22	no	no	INTJ
iqtishad-1236	59	23	.	.	PROPN
iqtishad-1236	59	24	133	133	NUM
iqtishad-1236	59	25	.	.	PUNCT
iqtishad-1236	60	1	moreover	moreover	ADV
iqtishad-1236	60	2	,	,	PUNCT
iqtishad-1236	60	3	shaffer	shaffer	NOUN
iqtishad-1236	60	4	(	(	PUNCT
iqtishad-1236	60	5	2011	2011	NUM
iqtishad-1236	60	6	)	)	PUNCT
iqtishad-1236	60	7	mentions	mention	VERB
iqtishad-1236	60	8	that	that	SCONJ
iqtishad-1236	60	9	the	the	DET
iqtishad-1236	60	10	expansion	expansion	NOUN
iqtishad-1236	60	11	of	of	ADP
iqtishad-1236	60	12	fair	fair	ADJ
iqtishad-1236	60	13	value	value	NOUN
iqtishad-1236	60	14	such	such	ADJ
iqtishad-1236	60	15	as	as	ADP
iqtishad-1236	60	16	sfas	sfas	NOUN
iqtishad-1236	60	17	195	195	NUM
iqtishad-1236	60	18	on	on	ADP
iqtishad-1236	60	19	hybrid	hybrid	ADJ
iqtishad-1236	60	20	instruments	instrument	NOUN
iqtishad-1236	60	21	and	and	CCONJ
iqtishad-1236	60	22	sfas	sfas	VERB
iqtishad-1236	60	23	156	156	NUM
iqtishad-1236	60	24	on	on	ADP
iqtishad-1236	60	25	servicing	servicing	NOUN
iqtishad-1236	60	26	rights	right	NOUN
iqtishad-1236	60	27	in	in	ADP
iqtishad-1236	60	28	2006	2006	NUM
iqtishad-1236	60	29	;	;	PUNCT
iqtishad-1236	60	30	and	and	CCONJ
iqtishad-1236	60	31	fair	fair	ADJ
iqtishad-1236	60	32	value	value	NOUN
iqtishad-1236	60	33	option	option	NOUN
iqtishad-1236	60	34	(	(	PUNCT
iqtishad-1236	60	35	sfas	sfas	NOUN
iqtishad-1236	60	36	159	159	NUM
iqtishad-1236	60	37	)	)	PUNCT
iqtishad-1236	60	38	,	,	PUNCT
iqtishad-1236	60	39	business	business	NOUN
iqtishad-1236	60	40	acquisitions	acquisition	NOUN
iqtishad-1236	60	41	(	(	PUNCT
iqtishad-1236	60	42	sfas	sfas	NOUN
iqtishad-1236	60	43	141r	141r	NUM
iqtishad-1236	60	44	)	)	PUNCT
iqtishad-1236	60	45	,	,	PUNCT
iqtishad-1236	60	46	and	and	CCONJ
iqtishad-1236	60	47	no	no	DET
iqtishad-1236	60	48	controlling	control	VERB
iqtishad-1236	60	49	interests	interest	NOUN
iqtishad-1236	60	50	(	(	PUNCT
iqtishad-1236	60	51	sfas	sfas	NOUN
iqtishad-1236	60	52	160	160	NUM
iqtishad-1236	60	53	)	)	PUNCT
iqtishad-1236	60	54	in	in	ADP
iqtishad-1236	60	55	2007	2007	NUM
iqtishad-1236	60	56	.	.	PUNCT
iqtishad-1236	61	1	in	in	ADP
iqtishad-1236	61	2	addition	addition	NOUN
iqtishad-1236	61	3	,	,	PUNCT
iqtishad-1236	61	4	regarding	regard	VERB
iqtishad-1236	61	5	to	to	ADP
iqtishad-1236	61	6	the	the	DET
iqtishad-1236	61	7	purpose	purpose	NOUN
iqtishad-1236	61	8	of	of	ADP
iqtishad-1236	61	9	fair	fair	ADJ
iqtishad-1236	61	10	value	value	NOUN
iqtishad-1236	61	11	measurement	measurement	NOUN
iqtishad-1236	61	12	that	that	PRON
iqtishad-1236	61	13	bragg	bragg	PROPN
iqtishad-1236	61	14	(	(	PUNCT
iqtishad-1236	61	15	2010	2010	NUM
iqtishad-1236	61	16	)	)	PUNCT
iqtishad-1236	61	17	mentions	mention	VERB
iqtishad-1236	61	18	that	that	SCONJ
iqtishad-1236	61	19	inputs	input	NOUN
iqtishad-1236	61	20	are	be	AUX
iqtishad-1236	61	21	the	the	DET
iqtishad-1236	61	22	indicators	indicator	NOUN
iqtishad-1236	61	23	of	of	ADP
iqtishad-1236	61	24	assumptions	assumption	NOUN
iqtishad-1236	61	25	,	,	PUNCT
iqtishad-1236	61	26	in	in	ADP
iqtishad-1236	61	27	pricing	price	VERB
iqtishad-1236	61	28	asset	asset	NOUN
iqtishad-1236	61	29	or	or	CCONJ
iqtishad-1236	61	30	liabilities	liability	NOUN
iqtishad-1236	61	31	is	be	AUX
iqtishad-1236	61	32	used	use	VERB
iqtishad-1236	61	33	the	the	DET
iqtishad-1236	61	34	market	market	NOUN
iqtishad-1236	61	35	participant	participant	NOUN
iqtishad-1236	61	36	as	as	ADV
iqtishad-1236	61	37	well	well	ADV
iqtishad-1236	61	38	as	as	ADP
iqtishad-1236	61	39	assumption	assumption	NOUN
iqtishad-1236	61	40	with	with	ADP
iqtishad-1236	61	41	regard	regard	NOUN
iqtishad-1236	61	42	to	to	ADP
iqtishad-1236	61	43	the	the	DET
iqtishad-1236	61	44	risk	risk	NOUN
iqtishad-1236	61	45	.	.	PUNCT
iqtishad-1236	62	1	the	the	DET
iqtishad-1236	62	2	inputs	input	NOUN
iqtishad-1236	62	3	are	be	AUX
iqtishad-1236	62	4	described	describe	VERB
iqtishad-1236	62	5	in	in	ADP
iqtishad-1236	62	6	hierarchy	hierarchy	NOUN
iqtishad-1236	62	7	as	as	ADP
iqtishad-1236	62	8	follow	follow	NOUN
iqtishad-1236	62	9	:	:	PUNCT
iqtishad-1236	62	10	1	1	X
iqtishad-1236	62	11	.	.	X
iqtishad-1236	62	12	level	level	NOUN
iqtishad-1236	62	13	i	i	PRON
iqtishad-1236	62	14	inputs	input	VERB
iqtishad-1236	62	15	(	(	PUNCT
iqtishad-1236	62	16	directly	directly	ADV
iqtishad-1236	62	17	observable	observable	ADJ
iqtishad-1236	62	18	):	):	PUNCT
iqtishad-1236	62	19	quoted	quote	VERB
iqtishad-1236	62	20	prices	price	NOUN
iqtishad-1236	62	21	in	in	ADP
iqtishad-1236	62	22	active	active	ADJ
iqtishad-1236	62	23	markets	market	NOUN
iqtishad-1236	62	24	for	for	ADP
iqtishad-1236	62	25	identical	identical	ADJ
iqtishad-1236	62	26	jamaluddin	jamaluddin	PROPN
iqtishad-1236	62	27	majid	majid	PROPN
iqtishad-1236	62	28	:	:	PUNCT
iqtishad-1236	62	29	the	the	DET
iqtishad-1236	62	30	critical	critical	ADJ
iqtishad-1236	62	31	aspect	aspect	NOUN
iqtishad-1236	62	32	on	on	ADP
iqtishad-1236	62	33	fair	fair	ADJ
iqtishad-1236	62	34	value	value	NOUN
iqtishad-1236	62	35	accounting	account	VERB
iqtishad-1236	62	36	287	287	NUM
iqtishad-1236	62	37	assets	asset	NOUN
iqtishad-1236	62	38	or	or	CCONJ
iqtishad-1236	62	39	liabilities	liability	NOUN
iqtishad-1236	62	40	that	that	SCONJ
iqtishad-1236	62	41	the	the	DET
iqtishad-1236	62	42	reporting	reporting	NOUN
iqtishad-1236	62	43	entity	entity	NOUN
iqtishad-1236	62	44	has	have	VERB
iqtishad-1236	62	45	the	the	DET
iqtishad-1236	62	46	ability	ability	NOUN
iqtishad-1236	62	47	to	to	PART
iqtishad-1236	62	48	access	access	VERB
iqtishad-1236	62	49	at	at	ADP
iqtishad-1236	62	50	the	the	DET
iqtishad-1236	62	51	measurement	measurement	NOUN
iqtishad-1236	62	52	date	date	NOUN
iqtishad-1236	62	53	.	.	PUNCT
iqtishad-1236	63	1	such	such	ADJ
iqtishad-1236	63	2	prices	price	NOUN
iqtishad-1236	63	3	are	be	AUX
iqtishad-1236	63	4	not	not	PART
iqtishad-1236	63	5	adjusted	adjust	VERB
iqtishad-1236	63	6	for	for	ADP
iqtishad-1236	63	7	the	the	DET
iqtishad-1236	63	8	effects	effect	NOUN
iqtishad-1236	63	9	,	,	PUNCT
iqtishad-1236	63	10	if	if	SCONJ
iqtishad-1236	63	11	any	any	PRON
iqtishad-1236	63	12	,	,	PUNCT
iqtishad-1236	63	13	of	of	ADP
iqtishad-1236	63	14	the	the	DET
iqtishad-1236	63	15	reporting	reporting	NOUN
iqtishad-1236	63	16	entity	entity	NOUN
iqtishad-1236	63	17	holding	hold	VERB
iqtishad-1236	63	18	a	a	DET
iqtishad-1236	63	19	large	large	ADJ
iqtishad-1236	63	20	block	block	NOUN
iqtishad-1236	63	21	relative	relative	ADJ
iqtishad-1236	63	22	to	to	ADP
iqtishad-1236	63	23	the	the	DET
iqtishad-1236	63	24	overall	overall	ADJ
iqtishad-1236	63	25	trading	trading	NOUN
iqtishad-1236	63	26	volume	volume	NOUN
iqtishad-1236	63	27	(	(	PUNCT
iqtishad-1236	63	28	referred	refer	VERB
iqtishad-1236	63	29	to	to	ADP
iqtishad-1236	63	30	as	as	ADP
iqtishad-1236	63	31	a	a	DET
iqtishad-1236	63	32	“	"	PUNCT
iqtishad-1236	63	33	blockage	blockage	NOUN
iqtishad-1236	63	34	factor	factor	NOUN
iqtishad-1236	63	35	”	"	PUNCT
iqtishad-1236	63	36	)	)	PUNCT
iqtishad-1236	63	37	.	.	PUNCT
iqtishad-1236	64	1	2	2	X
iqtishad-1236	64	2	.	.	X
iqtishad-1236	64	3	level	level	NOUN
iqtishad-1236	64	4	ii	ii	PROPN
iqtishad-1236	64	5	inputs	input	NOUN
iqtishad-1236	64	6	(	(	PUNCT
iqtishad-1236	64	7	indirectly	indirectly	ADV
iqtishad-1236	64	8	observable	observable	ADJ
iqtishad-1236	64	9	):	):	PUNCT
iqtishad-1236	64	10	directly	directly	ADV
iqtishad-1236	64	11	or	or	CCONJ
iqtishad-1236	64	12	indirectly	indirectly	ADV
iqtishad-1236	64	13	observable	observable	ADJ
iqtishad-1236	64	14	prices	price	NOUN
iqtishad-1236	64	15	in	in	ADP
iqtishad-1236	64	16	active	active	ADJ
iqtishad-1236	64	17	markets	market	NOUN
iqtishad-1236	64	18	for	for	ADP
iqtishad-1236	64	19	similar	similar	ADJ
iqtishad-1236	64	20	assets	asset	NOUN
iqtishad-1236	64	21	or	or	CCONJ
iqtishad-1236	64	22	liabilities	liability	NOUN
iqtishad-1236	64	23	;	;	PUNCT
iqtishad-1236	64	24	quoted	quote	VERB
iqtishad-1236	64	25	pricesfor	pricesfor	NOUN
iqtishad-1236	64	26	identical	identical	ADJ
iqtishad-1236	64	27	or	or	CCONJ
iqtishad-1236	64	28	similar	similar	ADJ
iqtishad-1236	64	29	items	item	NOUN
iqtishad-1236	64	30	in	in	ADP
iqtishad-1236	64	31	markets	market	NOUN
iqtishad-1236	64	32	that	that	PRON
iqtishad-1236	64	33	are	be	AUX
iqtishad-1236	64	34	notactive	notactive	ADJ
iqtishad-1236	64	35	;	;	PUNCT
iqtishad-1236	64	36	inputs	input	NOUN
iqtishad-1236	64	37	other	other	ADJ
iqtishad-1236	64	38	than	than	ADP
iqtishad-1236	64	39	quoted	quote	VERB
iqtishad-1236	64	40	prices	price	NOUN
iqtishad-1236	64	41	(	(	PUNCT
iqtishad-1236	64	42	e.g.	e.g.	ADV
iqtishad-1236	64	43	,	,	PUNCT
iqtishad-1236	64	44	interest	interest	NOUN
iqtishad-1236	64	45	rates	rate	NOUN
iqtishad-1236	64	46	,	,	PUNCT
iqtishad-1236	64	47	yield	yield	NOUN
iqtishad-1236	64	48	curves	curve	NOUN
iqtishad-1236	64	49	,	,	PUNCT
iqtishad-1236	64	50	credit	credit	NOUN
iqtishad-1236	64	51	risks	risk	NOUN
iqtishad-1236	64	52	,	,	PUNCT
iqtishad-1236	64	53	volatilities	volatility	NOUN
iqtishad-1236	64	54	)	)	PUNCT
iqtishad-1236	64	55	;	;	PUNCT
iqtishad-1236	64	56	or	or	CCONJ
iqtishad-1236	64	57	“	"	PUNCT
iqtishad-1236	64	58	marketcorroborated	marketcorroborate	VERB
iqtishad-1236	64	59	inputs	input	NOUN
iqtishad-1236	64	60	.	.	PUNCT
iqtishad-1236	65	1	3	3	X
iqtishad-1236	65	2	.	.	NOUN
iqtishad-1236	65	3	level	level	NOUN
iqtishad-1236	65	4	iii	iii	NOUN
iqtishad-1236	65	5	inputs	input	NOUN
iqtishad-1236	65	6	(	(	PUNCT
iqtishad-1236	65	7	unobservable	unobservable	ADJ
iqtishad-1236	65	8	):	):	PUNCT
iqtishad-1236	65	9	inputs	input	NOUN
iqtishad-1236	65	10	that	that	PRON
iqtishad-1236	65	11	are	be	AUX
iqtishad-1236	65	12	unobservable	unobservable	ADJ
iqtishad-1236	65	13	;	;	PUNCT
iqtishad-1236	65	14	that	that	PRON
iqtishad-1236	65	15	reflect	reflect	VERB
iqtishad-1236	65	16	management	management	NOUN
iqtishad-1236	65	17	’s	’s	PART
iqtishad-1236	65	18	own	own	ADJ
iqtishad-1236	65	19	assumptions	assumption	NOUN
iqtishad-1236	65	20	about	about	ADP
iqtishad-1236	65	21	the	the	DET
iqtishad-1236	65	22	assumptions	assumption	NOUN
iqtishad-1236	65	23	market	market	NOUN
iqtishad-1236	65	24	participants	participant	NOUN
iqtishad-1236	65	25	would	would	AUX
iqtishad-1236	65	26	make	make	VERB
iqtishad-1236	65	27	.	.	PUNCT
iqtishad-1236	66	1	ifrs	ifrs	PROPN
iqtishad-1236	66	2	fair	fair	ADJ
iqtishad-1236	66	3	value	value	NOUN
iqtishad-1236	66	4	accounting	accounting	NOUN
iqtishad-1236	66	5	perspective	perspective	PROPN
iqtishad-1236	66	6	ifrs	ifrs	NOUN
iqtishad-1236	66	7	is	be	AUX
iqtishad-1236	66	8	one	one	NUM
iqtishad-1236	66	9	of	of	ADP
iqtishad-1236	66	10	accounting	accounting	NOUN
iqtishad-1236	66	11	standard	standard	NOUN
iqtishad-1236	66	12	issued	issue	VERB
iqtishad-1236	66	13	by	by	ADP
iqtishad-1236	66	14	the	the	DET
iqtishad-1236	66	15	international	international	ADJ
iqtishad-1236	66	16	accounting	accounting	NOUN
iqtishad-1236	66	17	standards	standard	NOUN
iqtishad-1236	66	18	board	board	NOUN
iqtishad-1236	66	19	as	as	ADP
iqtishad-1236	66	20	independent	independent	ADJ
iqtishad-1236	66	21	organization	organization	NOUN
iqtishad-1236	66	22	based	base	VERB
iqtishad-1236	66	23	in	in	ADP
iqtishad-1236	66	24	london	london	PROPN
iqtishad-1236	66	25	,	,	PUNCT
iqtishad-1236	66	26	uk	uk	PROPN
iqtishad-1236	66	27	.	.	PROPN
iqtishad-1236	67	1	regarding	regard	VERB
iqtishad-1236	67	2	to	to	ADP
iqtishad-1236	67	3	definition	definition	NOUN
iqtishad-1236	67	4	fair	fair	ADJ
iqtishad-1236	67	5	value	value	NOUN
iqtishad-1236	67	6	that	that	PRON
iqtishad-1236	67	7	based	base	VERB
iqtishad-1236	67	8	on	on	ADP
iqtishad-1236	67	9	ifrs	ifrs	PROPN
iqtishad-1236	67	10	(	(	PUNCT
iqtishad-1236	67	11	2010	2010	NUM
iqtishad-1236	67	12	)	)	PUNCT
iqtishad-1236	67	13	fair	fair	ADJ
iqtishad-1236	67	14	value	value	NOUN
iqtishad-1236	67	15	is	be	AUX
iqtishad-1236	67	16	“	"	PUNCT
iqtishad-1236	67	17	the	the	DET
iqtishad-1236	67	18	amount	amount	NOUN
iqtishad-1236	67	19	for	for	ADP
iqtishad-1236	67	20	which	which	PRON
iqtishad-1236	67	21	an	an	DET
iqtishad-1236	67	22	asset	asset	NOUN
iqtishad-1236	67	23	could	could	AUX
iqtishad-1236	67	24	be	be	AUX
iqtishad-1236	67	25	exchanged	exchange	VERB
iqtishad-1236	67	26	,	,	PUNCT
iqtishad-1236	67	27	or	or	CCONJ
iqtishad-1236	67	28	a	a	DET
iqtishad-1236	67	29	liability	liability	NOUN
iqtishad-1236	67	30	settled	settle	VERB
iqtishad-1236	67	31	,	,	PUNCT
iqtishad-1236	67	32	between	between	ADP
iqtishad-1236	67	33	knowledgeable	knowledgeable	ADJ
iqtishad-1236	67	34	,	,	PUNCT
iqtishad-1236	67	35	willing	willing	ADJ
iqtishad-1236	67	36	parties	party	NOUN
iqtishad-1236	67	37	in	in	ADP
iqtishad-1236	67	38	an	an	DET
iqtishad-1236	67	39	arm	arm	NOUN
iqtishad-1236	67	40	’s	’s	PART
iqtishad-1236	67	41	length	length	NOUN
iqtishad-1236	67	42	transaction	transaction	NOUN
iqtishad-1236	67	43	.	.	PUNCT
iqtishad-1236	68	1	regarding	regard	VERB
iqtishad-1236	68	2	to	to	ADP
iqtishad-1236	68	3	the	the	DET
iqtishad-1236	68	4	definition	definition	NOUN
iqtishad-1236	68	5	of	of	ADP
iqtishad-1236	68	6	fair	fair	ADJ
iqtishad-1236	68	7	value	value	NOUN
iqtishad-1236	68	8	that	that	PRON
iqtishad-1236	68	9	cairns	cairns	PROPN
iqtishad-1236	68	10	(	(	PUNCT
iqtishad-1236	68	11	2006	2006	NUM
iqtishad-1236	68	12	)	)	PUNCT
iqtishad-1236	68	13	criticizes	criticize	VERB
iqtishad-1236	68	14	ifrs	ifrs	PROPN
iqtishad-1236	68	15	fair	fair	ADJ
iqtishad-1236	68	16	value	value	NOUN
iqtishad-1236	68	17	that	that	SCONJ
iqtishad-1236	68	18	there	there	PRON
iqtishad-1236	68	19	are	be	VERB
iqtishad-1236	68	20	inconsistency	inconsistency	NOUN
iqtishad-1236	68	21	in	in	ADP
iqtishad-1236	68	22	understanding	understanding	NOUN
iqtishad-1236	68	23	of	of	ADP
iqtishad-1236	68	24	the	the	DET
iqtishad-1236	68	25	definition	definition	NOUN
iqtishad-1236	68	26	and	and	CCONJ
iqtishad-1236	68	27	what	what	PRON
iqtishad-1236	68	28	is	be	AUX
iqtishad-1236	68	29	and	and	CCONJ
iqtishad-1236	68	30	what	what	PRON
iqtishad-1236	68	31	is	be	AUX
iqtishad-1236	68	32	not	not	PART
iqtishad-1236	68	33	fair	fair	ADJ
iqtishad-1236	68	34	value	value	NOUN
iqtishad-1236	68	35	with	with	ADP
iqtishad-1236	68	36	regard	regard	NOUN
iqtishad-1236	68	37	to	to	ADP
iqtishad-1236	68	38	uncertainties	uncertainty	NOUN
iqtishad-1236	68	39	about	about	ADP
iqtishad-1236	68	40	the	the	DET
iqtishad-1236	68	41	application	application	NOUN
iqtishad-1236	68	42	ifrs	ifrs	PROPN
iqtishad-1236	68	43	’s	’s	PART
iqtishad-1236	68	44	fair	fair	ADJ
iqtishad-1236	68	45	value	value	NOUN
iqtishad-1236	68	46	definition	definition	NOUN
iqtishad-1236	68	47	.	.	PUNCT
iqtishad-1236	69	1	for	for	ADP
iqtishad-1236	69	2	instance	instance	NOUN
iqtishad-1236	69	3	,	,	PUNCT
iqtishad-1236	69	4	ifrs	ifrs	PROPN
iqtishad-1236	69	5	are	be	AUX
iqtishad-1236	69	6	entry	entry	NOUN
iqtishad-1236	69	7	price	price	NOUN
iqtishad-1236	69	8	or	or	CCONJ
iqtishad-1236	69	9	exit	exit	NOUN
iqtishad-1236	69	10	price	price	NOUN
iqtishad-1236	69	11	of	of	ADP
iqtishad-1236	69	12	an	an	DET
iqtishad-1236	69	13	asset	asset	NOUN
iqtishad-1236	69	14	,	,	PUNCT
iqtishad-1236	69	15	liability	liability	NOUN
iqtishad-1236	69	16	and	and	CCONJ
iqtishad-1236	69	17	equity	equity	NOUN
iqtishad-1236	69	18	instrument	instrument	NOUN
iqtishad-1236	69	19	.	.	PUNCT
iqtishad-1236	70	1	it	it	PRON
iqtishad-1236	70	2	is	be	AUX
iqtishad-1236	70	3	not	not	PART
iqtishad-1236	70	4	clear	clear	ADJ
iqtishad-1236	70	5	to	to	PART
iqtishad-1236	70	6	determine	determine	VERB
iqtishad-1236	70	7	ifrs	ifrs	PROPN
iqtishad-1236	70	8	.	.	PUNCT
iqtishad-1236	71	1	therefore	therefore	ADV
iqtishad-1236	71	2	,	,	PUNCT
iqtishad-1236	71	3	cairns	cairns	PROPN
iqtishad-1236	71	4	’	'	PUNCT
iqtishad-1236	71	5	study	study	NOUN
iqtishad-1236	71	6	(	(	PUNCT
iqtishad-1236	71	7	2006	2006	NUM
iqtishad-1236	71	8	)	)	PUNCT
iqtishad-1236	71	9	suggests	suggest	VERB
iqtishad-1236	71	10	that	that	SCONJ
iqtishad-1236	71	11	when	when	SCONJ
iqtishad-1236	71	12	the	the	DET
iqtishad-1236	71	13	fair	fair	ADJ
iqtishad-1236	71	14	value	value	NOUN
iqtishad-1236	71	15	is	be	AUX
iqtishad-1236	71	16	used	use	VERB
iqtishad-1236	71	17	to	to	PART
iqtishad-1236	71	18	determine	determine	VERB
iqtishad-1236	71	19	the	the	DET
iqtishad-1236	71	20	cost	cost	NOUN
iqtishad-1236	71	21	and	and	CCONJ
iqtishad-1236	71	22	exit	exit	NOUN
iqtishad-1236	71	23	price	price	NOUN
iqtishad-1236	71	24	and	and	CCONJ
iqtishad-1236	71	25	impairment	impairment	ADJ
iqtishad-1236	71	26	purpose	purpose	NOUN
iqtishad-1236	71	27	,	,	PUNCT
iqtishad-1236	71	28	entry	entry	NOUN
iqtishad-1236	71	29	price	price	NOUN
iqtishad-1236	71	30	should	should	AUX
iqtishad-1236	71	31	be	be	AUX
iqtishad-1236	71	32	used	use	VERB
iqtishad-1236	71	33	.	.	PUNCT
iqtishad-1236	72	1	ball	ball	NOUN
iqtishad-1236	72	2	(	(	PUNCT
iqtishad-1236	72	3	2006	2006	NUM
iqtishad-1236	72	4	)	)	PUNCT
iqtishad-1236	72	5	states	state	VERB
iqtishad-1236	72	6	that	that	SCONJ
iqtishad-1236	72	7	both	both	CCONJ
iqtishad-1236	72	8	iasb	iasb	NOUN
iqtishad-1236	72	9	and	and	CCONJ
iqtishad-1236	72	10	fasb	fasb	NOUN
iqtishad-1236	72	11	increased	increase	VERB
iqtishad-1236	72	12	over	over	ADP
iqtishad-1236	72	13	the	the	DET
iqtishad-1236	72	14	time	time	NOUN
iqtishad-1236	72	15	the	the	DET
iqtishad-1236	72	16	list	list	NOUN
iqtishad-1236	72	17	of	of	ADP
iqtishad-1236	72	18	implementation	implementation	NOUN
iqtishad-1236	72	19	of	of	ADP
iqtishad-1236	72	20	fair	fair	ADJ
iqtishad-1236	72	21	value	value	NOUN
iqtishad-1236	72	22	accounting	accounting	NOUN
iqtishad-1236	72	23	.	.	PUNCT
iqtishad-1236	73	1	moreover	moreover	ADV
iqtishad-1236	73	2	,	,	PUNCT
iqtishad-1236	73	3	cairns	cairns	PROPN
iqtishad-1236	73	4	(	(	PUNCT
iqtishad-1236	73	5	2006	2006	NUM
iqtishad-1236	73	6	)	)	PUNCT
iqtishad-1236	73	7	indicate	indicate	VERB
iqtishad-1236	73	8	that	that	SCONJ
iqtishad-1236	73	9	in	in	ADP
iqtishad-1236	73	10	order	order	NOUN
iqtishad-1236	73	11	to	to	PART
iqtishad-1236	73	12	use	use	VERB
iqtishad-1236	73	13	the	the	DET
iqtishad-1236	73	14	fair	fair	ADJ
iqtishad-1236	73	15	value	value	NOUN
iqtishad-1236	73	16	,	,	PUNCT
iqtishad-1236	73	17	ifrs	ifrs	PROPN
iqtishad-1236	73	18	allow	allow	VERB
iqtishad-1236	73	19	in	in	ADP
iqtishad-1236	73	20	four	four	NUM
iqtishad-1236	73	21	steps	step	NOUN
iqtishad-1236	73	22	.	.	PUNCT
iqtishad-1236	74	1	the	the	DET
iqtishad-1236	74	2	steps	step	NOUN
iqtishad-1236	74	3	as	as	SCONJ
iqtishad-1236	74	4	follows	follow	VERB
iqtishad-1236	74	5	:	:	PUNCT
iqtishad-1236	74	6	1	1	X
iqtishad-1236	74	7	.	.	X
iqtishad-1236	74	8	for	for	ADP
iqtishad-1236	74	9	the	the	DET
iqtishad-1236	74	10	measurement	measurement	NOUN
iqtishad-1236	74	11	of	of	ADP
iqtishad-1236	74	12	transactions	transaction	NOUN
iqtishad-1236	74	13	(	(	PUNCT
iqtishad-1236	74	14	and	and	CCONJ
iqtishad-1236	74	15	the	the	DET
iqtishad-1236	74	16	resulting	result	VERB
iqtishad-1236	74	17	assets	asset	NOUN
iqtishad-1236	74	18	,	,	PUNCT
iqtishad-1236	74	19	liabilities	liability	NOUN
iqtishad-1236	74	20	and	and	CCONJ
iqtishad-1236	74	21	equity	equity	NOUN
iqtishad-1236	74	22	items	item	NOUN
iqtishad-1236	74	23	)	)	PUNCT
iqtishad-1236	74	24	at	at	ADP
iqtishad-1236	74	25	initial	initial	ADJ
iqtishad-1236	74	26	recognition	recognition	NOUN
iqtishad-1236	74	27	in	in	ADP
iqtishad-1236	74	28	the	the	DET
iqtishad-1236	74	29	financial	financial	ADJ
iqtishad-1236	74	30	statements	statement	NOUN
iqtishad-1236	74	31	;	;	PUNCT
iqtishad-1236	74	32	2	2	X
iqtishad-1236	74	33	.	.	X
iqtishad-1236	74	34	for	for	ADP
iqtishad-1236	74	35	the	the	DET
iqtishad-1236	74	36	allocation	allocation	NOUN
iqtishad-1236	74	37	of	of	ADP
iqtishad-1236	74	38	the	the	DET
iqtishad-1236	74	39	initial	initial	ADJ
iqtishad-1236	74	40	amount	amount	NOUN
iqtishad-1236	74	41	at	at	ADP
iqtishad-1236	74	42	which	which	PRON
iqtishad-1236	74	43	a	a	DET
iqtishad-1236	74	44	transaction	transaction	NOUN
iqtishad-1236	74	45	is	be	AUX
iqtishad-1236	74	46	recognized	recognize	VERB
iqtishad-1236	74	47	among	among	ADP
iqtishad-1236	74	48	its	its	PRON
iqtishad-1236	74	49	constituent	constituent	NOUN
iqtishad-1236	74	50	parts	part	NOUN
iqtishad-1236	74	51	;	;	PUNCT
iqtishad-1236	74	52	3	3	X
iqtishad-1236	74	53	.	.	X
iqtishad-1236	74	54	for	for	ADP
iqtishad-1236	74	55	the	the	DET
iqtishad-1236	74	56	subsequent	subsequent	ADJ
iqtishad-1236	74	57	measurement	measurement	NOUN
iqtishad-1236	74	58	of	of	ADP
iqtishad-1236	74	59	assets	asset	NOUN
iqtishad-1236	74	60	and	and	CCONJ
iqtishad-1236	74	61	liabilities	liability	NOUN
iqtishad-1236	74	62	;	;	PUNCT
iqtishad-1236	74	63	and	and	CCONJ
iqtishad-1236	74	64	4	4	X
iqtishad-1236	74	65	.	.	X
iqtishad-1236	75	1	in	in	ADP
iqtishad-1236	75	2	the	the	DET
iqtishad-1236	75	3	determination	determination	NOUN
iqtishad-1236	75	4	of	of	ADP
iqtishad-1236	75	5	the	the	DET
iqtishad-1236	75	6	recoverable	recoverable	ADJ
iqtishad-1236	75	7	amount	amount	NOUN
iqtishad-1236	75	8	of	of	ADP
iqtishad-1236	75	9	assets	asset	NOUN
iqtishad-1236	75	10	.	.	PUNCT
iqtishad-1236	76	1	according	accord	VERB
iqtishad-1236	76	2	to	to	ADP
iqtishad-1236	76	3	cairns	cairns	PROPN
iqtishad-1236	76	4	(	(	PUNCT
iqtishad-1236	76	5	2006	2006	NUM
iqtishad-1236	76	6	)	)	PUNCT
iqtishad-1236	76	7	that	that	SCONJ
iqtishad-1236	76	8	it	it	PRON
iqtishad-1236	76	9	is	be	AUX
iqtishad-1236	76	10	important	important	ADJ
iqtishad-1236	76	11	to	to	PART
iqtishad-1236	76	12	recognize	recognize	VERB
iqtishad-1236	76	13	these	these	DET
iqtishad-1236	76	14	steps	step	NOUN
iqtishad-1236	76	15	which	which	PRON
iqtishad-1236	76	16	for	for	ADP
iqtishad-1236	76	17	the	the	DET
iqtishad-1236	76	18	first	first	ADJ
iqtishad-1236	76	19	,	,	PUNCT
iqtishad-1236	76	20	second	second	ADJ
iqtishad-1236	76	21	and	and	CCONJ
iqtishad-1236	76	22	fourth	fourth	ADJ
iqtishad-1236	76	23	uses	use	NOUN
iqtishad-1236	76	24	are	be	AUX
iqtishad-1236	76	25	essential	essential	ADJ
iqtishad-1236	76	26	even	even	ADV
iqtishad-1236	76	27	in	in	ADP
iqtishad-1236	76	28	the	the	DET
iqtishad-1236	76	29	financial	financial	ADJ
iqtishad-1236	76	30	statement	statement	NOUN
iqtishad-1236	76	31	and	and	CCONJ
iqtishad-1236	76	32	for	for	ADP
iqtishad-1236	76	33	the	the	DET
iqtishad-1236	76	34	three	three	NUM
iqtishad-1236	76	35	uses	use	NOUN
iqtishad-1236	76	36	it	it	PRON
iqtishad-1236	76	37	is	be	AUX
iqtishad-1236	76	38	not	not	PART
iqtishad-1236	76	39	necessary	necessary	ADJ
iqtishad-1236	76	40	for	for	ADP
iqtishad-1236	76	41	using	use	VERB
iqtishad-1236	76	42	the	the	DET
iqtishad-1236	76	43	fair	fair	ADJ
iqtishad-1236	76	44	value	value	NOUN
iqtishad-1236	76	45	at	at	ADP
iqtishad-1236	76	46	the	the	DET
iqtishad-1236	76	47	subsequent	subsequent	ADJ
iqtishad-1236	76	48	sheet	sheet	NOUN
iqtishad-1236	76	49	date	date	NOUN
iqtishad-1236	76	50	.	.	PUNCT
iqtishad-1236	77	1	additionally	additionally	ADV
iqtishad-1236	77	2	,	,	PUNCT
iqtishad-1236	77	3	cairns	cairns	PROPN
iqtishad-1236	77	4	(	(	PUNCT
iqtishad-1236	77	5	2006	2006	NUM
iqtishad-1236	77	6	)	)	PUNCT
iqtishad-1236	77	7	argues	argue	VERB
iqtishad-1236	77	8	that	that	SCONJ
iqtishad-1236	77	9	for	for	ADP
iqtishad-1236	77	10	all	all	DET
iqtishad-1236	77	11	assets	asset	NOUN
iqtishad-1236	77	12	,	,	PUNCT
iqtishad-1236	77	13	liabilities	liability	NOUN
iqtishad-1236	77	14	,	,	PUNCT
iqtishad-1236	77	15	and	and	CCONJ
iqtishad-1236	77	16	equity	equity	PROPN
iqtishad-1236	77	17	al	al	PROPN
iqtishad-1236	77	18	-	-	PUNCT
iqtishad-1236	77	19	iqtishad	iqtishad	PROPN
iqtishad-1236	77	20	:	:	PUNCT
iqtishad-1236	77	21	vol	vol	NOUN
iqtishad-1236	77	22	.	.	PUNCT
iqtishad-1236	77	23	vi	vi	NOUN
iqtishad-1236	78	1	no	no	INTJ
iqtishad-1236	78	2	.	.	NOUN
iqtishad-1236	78	3	2	2	NUM
iqtishad-1236	78	4	,	,	PUNCT
iqtishad-1236	78	5	juli	juli	NOUN
iqtishad-1236	78	6	2014	2014	NUM
iqtishad-1236	78	7	288	288	NUM
iqtishad-1236	78	8	instruments	instrument	NOUN
iqtishad-1236	78	9	irrespective	irrespective	ADJ
iqtishad-1236	78	10	,	,	PUNCT
iqtishad-1236	78	11	ifrs	ifrs	NOUN
iqtishad-1236	78	12	use	use	VERB
iqtishad-1236	78	13	the	the	DET
iqtishad-1236	78	14	fair	fair	ADJ
iqtishad-1236	78	15	value	value	NOUN
iqtishad-1236	78	16	as	as	ADP
iqtishad-1236	78	17	a	a	DET
iqtishad-1236	78	18	generic	generic	ADJ
iqtishad-1236	78	19	term	term	NOUN
iqtishad-1236	78	20	whether	whether	SCONJ
iqtishad-1236	78	21	those	those	PRON
iqtishad-1236	78	22	are	be	AUX
iqtishad-1236	78	23	trade	trade	NOUN
iqtishad-1236	78	24	on	on	ADP
iqtishad-1236	78	25	active	active	ADJ
iqtishad-1236	78	26	market	market	NOUN
iqtishad-1236	78	27	or	or	CCONJ
iqtishad-1236	78	28	quoted	quote	VERB
iqtishad-1236	78	29	.	.	PUNCT
iqtishad-1236	79	1	therefore	therefore	ADV
iqtishad-1236	79	2	,	,	PUNCT
iqtishad-1236	79	3	fair	fair	ADJ
iqtishad-1236	79	4	value	value	NOUN
iqtishad-1236	79	5	is	be	AUX
iqtishad-1236	79	6	a	a	DET
iqtishad-1236	79	7	subset	subset	ADJ
iqtishad-1236	79	8	market	market	NOUN
iqtishad-1236	79	9	value	value	NOUN
iqtishad-1236	79	10	that	that	SCONJ
iqtishad-1236	79	11	in	in	ADP
iqtishad-1236	79	12	active	active	ADJ
iqtishad-1236	79	13	market	market	NOUN
iqtishad-1236	79	14	,	,	PUNCT
iqtishad-1236	79	15	it	it	PRON
iqtishad-1236	79	16	is	be	AUX
iqtishad-1236	79	17	fair	fair	ADJ
iqtishad-1236	79	18	value	value	NOUN
iqtishad-1236	79	19	as	as	ADP
iqtishad-1236	79	20	determined	determine	VERB
iqtishad-1236	79	21	(	(	PUNCT
iqtishad-1236	79	22	cairns	cairn	NOUN
iqtishad-1236	79	23	,	,	PUNCT
iqtishad-1236	79	24	2006	2006	NUM
iqtishad-1236	79	25	)	)	PUNCT
iqtishad-1236	79	26	.	.	PUNCT
iqtishad-1236	80	1	however	however	ADV
iqtishad-1236	80	2	,	,	PUNCT
iqtishad-1236	80	3	regarding	regard	VERB
iqtishad-1236	80	4	to	to	ADP
iqtishad-1236	80	5	the	the	DET
iqtishad-1236	80	6	asset	asset	NOUN
iqtishad-1236	80	7	,	,	PUNCT
iqtishad-1236	80	8	liabilities	liability	NOUN
iqtishad-1236	80	9	,	,	PUNCT
iqtishad-1236	80	10	or	or	CCONJ
iqtishad-1236	80	11	equity	equity	NOUN
iqtishad-1236	80	12	which	which	PRON
iqtishad-1236	80	13	are	be	AUX
iqtishad-1236	80	14	not	not	PART
iqtishad-1236	80	15	traded	trade	VERB
iqtishad-1236	80	16	in	in	ADP
iqtishad-1236	80	17	active	active	ADJ
iqtishad-1236	80	18	markets	market	NOUN
iqtishad-1236	80	19	,	,	PUNCT
iqtishad-1236	80	20	cairns	cairns	PROPN
iqtishad-1236	80	21	(	(	PUNCT
iqtishad-1236	80	22	2006	2006	NUM
iqtishad-1236	80	23	)	)	PUNCT
iqtishad-1236	80	24	argues	argue	VERB
iqtishad-1236	80	25	that	that	SCONJ
iqtishad-1236	80	26	it	it	PRON
iqtishad-1236	80	27	is	be	AUX
iqtishad-1236	80	28	likely	likely	ADJ
iqtishad-1236	80	29	very	very	ADV
iqtishad-1236	80	30	difficult	difficult	ADJ
iqtishad-1236	80	31	,	,	PUNCT
iqtishad-1236	80	32	possibly	possibly	ADV
iqtishad-1236	80	33	and	and	CCONJ
iqtishad-1236	80	34	unreliable	unreliable	ADJ
iqtishad-1236	80	35	to	to	PART
iqtishad-1236	80	36	be	be	AUX
iqtishad-1236	80	37	implemented	implement	VERB
iqtishad-1236	80	38	fair	fair	ADJ
iqtishad-1236	80	39	value	value	NOUN
iqtishad-1236	80	40	.	.	PUNCT
iqtishad-1236	81	1	indeed	indeed	ADV
iqtishad-1236	81	2	,	,	PUNCT
iqtishad-1236	81	3	cairns	cairns	PROPN
iqtishad-1236	81	4	(	(	PUNCT
iqtishad-1236	81	5	2006	2006	NUM
iqtishad-1236	81	6	)	)	PUNCT
iqtishad-1236	81	7	highlights	highlight	NOUN
iqtishad-1236	81	8	that	that	SCONJ
iqtishad-1236	81	9	there	there	PRON
iqtishad-1236	81	10	is	be	VERB
iqtishad-1236	81	11	a	a	DET
iqtishad-1236	81	12	flexibility	flexibility	NOUN
iqtishad-1236	81	13	in	in	ADP
iqtishad-1236	81	14	using	use	VERB
iqtishad-1236	81	15	fair	fair	ADJ
iqtishad-1236	81	16	value	value	NOUN
iqtishad-1236	81	17	under	under	ADP
iqtishad-1236	81	18	ifrs	ifrs	NOUN
iqtishad-1236	81	19	,	,	PUNCT
iqtishad-1236	81	20	if	if	SCONJ
iqtishad-1236	81	21	the	the	DET
iqtishad-1236	81	22	circumstance	circumstance	NOUN
iqtishad-1236	81	23	is	be	AUX
iqtishad-1236	81	24	less	less	ADV
iqtishad-1236	81	25	reliable	reliable	ADJ
iqtishad-1236	81	26	fair	fair	ADJ
iqtishad-1236	81	27	value	value	NOUN
iqtishad-1236	81	28	in	in	ADP
iqtishad-1236	81	29	the	the	DET
iqtishad-1236	81	30	initial	initial	ADJ
iqtishad-1236	81	31	measurement	measurement	NOUN
iqtishad-1236	81	32	of	of	ADP
iqtishad-1236	81	33	an	an	DET
iqtishad-1236	81	34	asset	asset	NOUN
iqtishad-1236	81	35	or	or	CCONJ
iqtishad-1236	81	36	liabilities	liability	NOUN
iqtishad-1236	81	37	that	that	SCONJ
iqtishad-1236	81	38	ifrs	ifrs	NOUN
iqtishad-1236	81	39	-	-	PUNCT
iqtishad-1236	81	40	standards	standard	NOUN
iqtishad-1236	81	41	prohibit	prohibit	VERB
iqtishad-1236	81	42	to	to	PART
iqtishad-1236	81	43	use	use	VERB
iqtishad-1236	81	44	fair	fair	ADJ
iqtishad-1236	81	45	value	value	NOUN
iqtishad-1236	81	46	in	in	ADP
iqtishad-1236	81	47	unreliable	unreliable	ADJ
iqtishad-1236	81	48	circumstance	circumstance	NOUN
iqtishad-1236	81	49	(	(	PUNCT
iqtishad-1236	81	50	see	see	VERB
iqtishad-1236	81	51	:	:	PUNCT
iqtishad-1236	81	52	ias	ia	VERB
iqtishad-1236	81	53	38	38	NUM
iqtishad-1236	81	54	intangible	intangible	ADJ
iqtishad-1236	81	55	assets	asset	NOUN
iqtishad-1236	81	56	and	and	CCONJ
iqtishad-1236	81	57	ias	ia	VERB
iqtishad-1236	81	58	39	39	NUM
iqtishad-1236	81	59	equity	equity	NOUN
iqtishad-1236	81	60	instrument	instrument	NOUN
iqtishad-1236	81	61	)	)	PUNCT
iqtishad-1236	81	62	.	.	PUNCT
iqtishad-1236	82	1	recently	recently	ADV
iqtishad-1236	82	2	,	,	PUNCT
iqtishad-1236	82	3	standard	standard	ADJ
iqtishad-1236	82	4	setters	setter	NOUN
iqtishad-1236	82	5	accounting	account	VERB
iqtishad-1236	82	6	both	both	CCONJ
iqtishad-1236	82	7	us	us	PROPN
iqtishad-1236	82	8	gaap	gaap	PROPN
iqtishad-1236	82	9	and	and	CCONJ
iqtishad-1236	82	10	ifrs	ifrs	PROPN
iqtishad-1236	82	11	are	be	AUX
iqtishad-1236	82	12	continuing	continue	VERB
iqtishad-1236	82	13	to	to	PART
iqtishad-1236	82	14	develop	develop	VERB
iqtishad-1236	82	15	for	for	ADP
iqtishad-1236	82	16	expanding	expand	VERB
iqtishad-1236	82	17	the	the	DET
iqtishad-1236	82	18	use	use	NOUN
iqtishad-1236	82	19	of	of	ADP
iqtishad-1236	82	20	fair	fair	ADJ
iqtishad-1236	82	21	value	value	NOUN
iqtishad-1236	82	22	(	(	PUNCT
iqtishad-1236	82	23	shaffer	shaffer	NOUN
iqtishad-1236	82	24	,	,	PUNCT
iqtishad-1236	82	25	2011	2011	NUM
iqtishad-1236	82	26	)	)	PUNCT
iqtishad-1236	82	27	.	.	PUNCT
iqtishad-1236	83	1	interestingly	interestingly	ADV
iqtishad-1236	83	2	,	,	PUNCT
iqtishad-1236	83	3	international	international	ADJ
iqtishad-1236	83	4	accounting	accounting	PROPN
iqtishad-1236	83	5	standard	standard	PROPN
iqtishad-1236	83	6	board	board	PROPN
iqtishad-1236	83	7	(	(	PUNCT
iqtishad-1236	83	8	iasb	iasb	NOUN
iqtishad-1236	83	9	)	)	PUNCT
iqtishad-1236	83	10	releases	release	VERB
iqtishad-1236	83	11	the	the	DET
iqtishad-1236	83	12	proposal	proposal	NOUN
iqtishad-1236	83	13	on	on	ADP
iqtishad-1236	83	14	accounting	account	VERB
iqtishad-1236	83	15	for	for	ADP
iqtishad-1236	83	16	financial	financial	ADJ
iqtishad-1236	83	17	instrument	instrument	NOUN
iqtishad-1236	83	18	that	that	SCONJ
iqtishad-1236	83	19	this	this	DET
iqtishad-1236	83	20	proposal	proposal	NOUN
iqtishad-1236	83	21	uses	use	VERB
iqtishad-1236	83	22	the	the	DET
iqtishad-1236	83	23	approach	approach	NOUN
iqtishad-1236	83	24	of	of	ADP
iqtishad-1236	83	25	fair	fair	ADJ
iqtishad-1236	83	26	value	value	NOUN
iqtishad-1236	83	27	by	by	ADP
iqtishad-1236	83	28	mixing	mix	VERB
iqtishad-1236	83	29	the	the	DET
iqtishad-1236	83	30	measurement	measurement	NOUN
iqtishad-1236	83	31	of	of	ADP
iqtishad-1236	83	32	u.s	u.s	PROPN
iqtishad-1236	83	33	gaap	gaap	PROPN
iqtishad-1236	83	34	and	and	CCONJ
iqtishad-1236	83	35	ifrs	ifrs	PROPN
iqtishad-1236	83	36	that	that	PRON
iqtishad-1236	83	37	iasb	iasb	VERB
iqtishad-1236	83	38	and	and	CCONJ
iqtishad-1236	83	39	fasb	fasb	NOUN
iqtishad-1236	83	40	tried	try	VERB
iqtishad-1236	83	41	to	to	PART
iqtishad-1236	83	42	provide	provide	VERB
iqtishad-1236	83	43	the	the	DET
iqtishad-1236	83	44	new	new	ADJ
iqtishad-1236	83	45	fair	fair	ADJ
iqtishad-1236	83	46	value	value	NOUN
iqtishad-1236	83	47	as	as	ADP
iqtishad-1236	83	48	mixed	mixed	ADJ
iqtishad-1236	83	49	measurement	measurement	NOUN
iqtishad-1236	83	50	between	between	ADP
iqtishad-1236	83	51	us	us	PROPN
iqtishad-1236	83	52	gaap	gaap	NOUN
iqtishad-1236	83	53	-	-	PUNCT
iqtishad-1236	83	54	fasb	fasb	PROPN
iqtishad-1236	83	55	and	and	CCONJ
iqtishad-1236	83	56	ifrs	ifrs	NOUN
iqtishad-1236	83	57	-	-	PUNCT
iqtishad-1236	83	58	iasb	iasb	ADJ
iqtishad-1236	83	59	(	(	PUNCT
iqtishad-1236	83	60	shaffer	shaffer	NOUN
iqtishad-1236	83	61	,	,	PUNCT
iqtishad-1236	83	62	2011	2011	NUM
iqtishad-1236	83	63	)	)	PUNCT
iqtishad-1236	83	64	.	.	PUNCT
iqtishad-1236	84	1	in	in	ADP
iqtishad-1236	84	2	addition	addition	NOUN
iqtishad-1236	84	3	,	,	PUNCT
iqtishad-1236	84	4	the	the	DET
iqtishad-1236	84	5	new	new	ADJ
iqtishad-1236	84	6	development	development	NOUN
iqtishad-1236	84	7	of	of	ADP
iqtishad-1236	84	8	fair	fair	ADJ
iqtishad-1236	84	9	value	value	NOUN
iqtishad-1236	84	10	between	between	ADP
iqtishad-1236	84	11	fasb	fasb	NOUN
iqtishad-1236	84	12	and	and	CCONJ
iqtishad-1236	84	13	iasb	iasb	NOUN
iqtishad-1236	84	14	takes	take	VERB
iqtishad-1236	84	15	many	many	ADJ
iqtishad-1236	84	16	attentions	attention	NOUN
iqtishad-1236	84	17	and	and	CCONJ
iqtishad-1236	84	18	responses	response	NOUN
iqtishad-1236	84	19	among	among	ADP
iqtishad-1236	84	20	practitioners	practitioner	NOUN
iqtishad-1236	84	21	,	,	PUNCT
iqtishad-1236	84	22	investors	investor	NOUN
iqtishad-1236	84	23	,	,	PUNCT
iqtishad-1236	84	24	academics	academic	NOUN
iqtishad-1236	84	25	and	and	CCONJ
iqtishad-1236	84	26	regulator	regulator	NOUN
iqtishad-1236	84	27	.	.	PUNCT
iqtishad-1236	85	1	therefore	therefore	ADV
iqtishad-1236	85	2	,	,	PUNCT
iqtishad-1236	85	3	the	the	DET
iqtishad-1236	85	4	fasb	fasb	NOUN
iqtishad-1236	85	5	and	and	CCONJ
iqtishad-1236	85	6	iasb	iasb	NOUN
iqtishad-1236	85	7	continue	continue	VERB
iqtishad-1236	85	8	their	their	PRON
iqtishad-1236	85	9	proposals	proposal	NOUN
iqtishad-1236	85	10	to	to	PART
iqtishad-1236	85	11	re	re	VERB
iqtishad-1236	85	12	-	-	VERB
iqtishad-1236	85	13	deliberate	deliberate	ADJ
iqtishad-1236	85	14	as	as	ADP
iqtishad-1236	85	15	response	response	NOUN
iqtishad-1236	85	16	from	from	ADP
iqtishad-1236	85	17	feedback	feedback	NOUN
iqtishad-1236	85	18	and	and	CCONJ
iqtishad-1236	85	19	reconcile	reconcile	VERB
iqtishad-1236	85	20	the	the	DET
iqtishad-1236	85	21	differences	difference	NOUN
iqtishad-1236	85	22	between	between	ADP
iqtishad-1236	85	23	fair	fair	ADJ
iqtishad-1236	85	24	value	value	NOUN
iqtishad-1236	85	25	under	under	ADP
iqtishad-1236	85	26	iasb	iasb	NOUN
iqtishad-1236	85	27	and	and	CCONJ
iqtishad-1236	85	28	fasb	fasb	NOUN
iqtishad-1236	85	29	(	(	PUNCT
iqtishad-1236	85	30	shaffer	shaffer	NOUN
iqtishad-1236	85	31	,	,	PUNCT
iqtishad-1236	85	32	2011	2011	NUM
iqtishad-1236	85	33	)	)	PUNCT
iqtishad-1236	85	34	.	.	PUNCT
iqtishad-1236	86	1	penman	penman	PROPN
iqtishad-1236	86	2	(	(	PUNCT
iqtishad-1236	86	3	2007	2007	NUM
iqtishad-1236	86	4	)	)	PUNCT
iqtishad-1236	86	5	argues	argue	VERB
iqtishad-1236	86	6	that	that	SCONJ
iqtishad-1236	86	7	since	since	SCONJ
iqtishad-1236	86	8	both	both	CCONJ
iqtishad-1236	86	9	iasb	iasb	NOUN
iqtishad-1236	86	10	and	and	CCONJ
iqtishad-1236	86	11	fasb	fasb	NOUN
iqtishad-1236	86	12	standards	standard	NOUN
iqtishad-1236	86	13	provide	provide	VERB
iqtishad-1236	86	14	fair	fair	ADJ
iqtishad-1236	86	15	value	value	NOUN
iqtishad-1236	86	16	as	as	ADP
iqtishad-1236	86	17	mandatory	mandatory	ADJ
iqtishad-1236	86	18	for	for	ADP
iqtishad-1236	86	19	measure	measure	NOUN
iqtishad-1236	86	20	the	the	DET
iqtishad-1236	86	21	assets	asset	NOUN
iqtishad-1236	86	22	and	and	CCONJ
iqtishad-1236	86	23	liabilities	liability	NOUN
iqtishad-1236	86	24	,	,	PUNCT
iqtishad-1236	86	25	the	the	DET
iqtishad-1236	86	26	issues	issue	NOUN
iqtishad-1236	86	27	in	in	ADP
iqtishad-1236	86	28	fair	fair	ADJ
iqtishad-1236	86	29	value	value	NOUN
iqtishad-1236	86	30	probably	probably	ADV
iqtishad-1236	86	31	are	be	AUX
iqtishad-1236	86	32	when	when	SCONJ
iqtishad-1236	86	33	and	and	CCONJ
iqtishad-1236	86	34	how	how	SCONJ
iqtishad-1236	86	35	should	should	AUX
iqtishad-1236	86	36	be	be	AUX
iqtishad-1236	86	37	applied	apply	VERB
iqtishad-1236	86	38	that	that	SCONJ
iqtishad-1236	86	39	fair	fair	ADJ
iqtishad-1236	86	40	value	value	NOUN
iqtishad-1236	86	41	is	be	AUX
iqtishad-1236	86	42	far	far	ADV
iqtishad-1236	86	43	from	from	ADP
iqtishad-1236	86	44	resolved	resolve	VERB
iqtishad-1236	86	45	.	.	PUNCT
iqtishad-1236	87	1	shaffer	shaffer	NOUN
iqtishad-1236	87	2	’	'	PUNCT
iqtishad-1236	87	3	study	study	NOUN
iqtishad-1236	87	4	(	(	PUNCT
iqtishad-1236	87	5	2011	2011	NUM
iqtishad-1236	87	6	)	)	PUNCT
iqtishad-1236	87	7	finds	find	VERB
iqtishad-1236	87	8	that	that	SCONJ
iqtishad-1236	87	9	in	in	ADP
iqtishad-1236	87	10	the	the	DET
iqtishad-1236	87	11	approach	approach	NOUN
iqtishad-1236	87	12	of	of	ADP
iqtishad-1236	87	13	fasb	fasb	NOUN
iqtishad-1236	87	14	closely	closely	ADV
iqtishad-1236	87	15	mirrors	mirror	VERB
iqtishad-1236	87	16	the	the	DET
iqtishad-1236	87	17	iasb	iasb	NOUN
iqtishad-1236	87	18	’s	’s	PART
iqtishad-1236	87	19	proposed	propose	VERB
iqtishad-1236	87	20	measurement	measurement	NOUN
iqtishad-1236	87	21	model	model	NOUN
iqtishad-1236	87	22	.	.	PUNCT
iqtishad-1236	88	1	for	for	ADP
iqtishad-1236	88	2	instance	instance	NOUN
iqtishad-1236	88	3	,	,	PUNCT
iqtishad-1236	88	4	firms	firm	NOUN
iqtishad-1236	88	5	are	be	AUX
iqtishad-1236	88	6	allowed	allow	VERB
iqtishad-1236	88	7	to	to	PART
iqtishad-1236	88	8	amortized	amortized	VERB
iqtishad-1236	88	9	cost	cost	NOUN
iqtishad-1236	88	10	to	to	PART
iqtishad-1236	88	11	measure	measure	VERB
iqtishad-1236	88	12	the	the	DET
iqtishad-1236	88	13	instruments	instrument	NOUN
iqtishad-1236	88	14	principally	principally	ADV
iqtishad-1236	88	15	of	of	ADP
iqtishad-1236	88	16	cash	cash	NOUN
iqtishad-1236	88	17	flowwhich	flowwhich	NOUN
iqtishad-1236	88	18	being	be	AUX
iqtishad-1236	88	19	held	hold	VERB
iqtishad-1236	88	20	for	for	ADP
iqtishad-1236	88	21	collection	collection	NOUN
iqtishad-1236	88	22	or	or	CCONJ
iqtishad-1236	88	23	payment	payment	NOUN
iqtishad-1236	88	24	such	such	ADJ
iqtishad-1236	88	25	as	as	ADP
iqtishad-1236	88	26	loans	loan	NOUN
iqtishad-1236	88	27	,	,	PUNCT
iqtishad-1236	88	28	deposits	deposit	NOUN
iqtishad-1236	88	29	and	and	CCONJ
iqtishad-1236	88	30	debt	debt	NOUN
iqtishad-1236	88	31	)	)	PUNCT
iqtishad-1236	88	32	.	.	PUNCT
iqtishad-1236	89	1	the	the	DET
iqtishad-1236	89	2	debating	debate	VERB
iqtishad-1236	89	3	in	in	ADP
iqtishad-1236	89	4	fair	fair	ADJ
iqtishad-1236	89	5	value	value	NOUN
iqtishad-1236	89	6	accounting	account	VERB
iqtishad-1236	89	7	this	this	DET
iqtishad-1236	89	8	section	section	NOUN
iqtishad-1236	89	9	discusses	discuss	VERB
iqtishad-1236	89	10	the	the	DET
iqtishad-1236	89	11	critical	critical	ADJ
iqtishad-1236	89	12	aspect	aspect	NOUN
iqtishad-1236	89	13	on	on	ADP
iqtishad-1236	89	14	fair	fair	ADJ
iqtishad-1236	89	15	value	value	NOUN
iqtishad-1236	89	16	accounting	account	VERB
iqtishad-1236	89	17	both	both	CCONJ
iqtishad-1236	89	18	us	us	PROPN
iqtishad-1236	89	19	gaap	gaap	PROPN
iqtishad-1236	89	20	and	and	CCONJ
iqtishad-1236	89	21	ifrs	ifrs	PROPN
iqtishad-1236	89	22	.	.	PUNCT
iqtishad-1236	90	1	additionally	additionally	ADV
iqtishad-1236	90	2	,	,	PUNCT
iqtishad-1236	90	3	this	this	DET
iqtishad-1236	90	4	section	section	NOUN
iqtishad-1236	90	5	reviews	review	VERB
iqtishad-1236	90	6	some	some	DET
iqtishad-1236	90	7	implication	implication	NOUN
iqtishad-1236	90	8	to	to	ADP
iqtishad-1236	90	9	financial	financial	ADJ
iqtishad-1236	90	10	institutions	institution	NOUN
iqtishad-1236	90	11	.	.	PUNCT
iqtishad-1236	91	1	regarding	regard	VERB
iqtishad-1236	91	2	to	to	ADP
iqtishad-1236	91	3	the	the	DET
iqtishad-1236	91	4	issues	issue	NOUN
iqtishad-1236	91	5	in	in	ADP
iqtishad-1236	91	6	fair	fair	ADJ
iqtishad-1236	91	7	value	value	NOUN
iqtishad-1236	91	8	that	that	PRON
iqtishad-1236	91	9	penman	penman	PROPN
iqtishad-1236	91	10	(	(	PUNCT
iqtishad-1236	91	11	2007	2007	NUM
iqtishad-1236	91	12	)	)	PUNCT
iqtishad-1236	91	13	indicates	indicate	VERB
iqtishad-1236	91	14	some	some	DET
iqtishad-1236	91	15	preliminaries	preliminary	NOUN
iqtishad-1236	91	16	with	with	ADP
iqtishad-1236	91	17	regard	regard	NOUN
iqtishad-1236	91	18	to	to	ADP
iqtishad-1236	91	19	what	what	PRON
iqtishad-1236	91	20	is	be	AUX
iqtishad-1236	91	21	fair	fair	ADJ
iqtishad-1236	91	22	value	value	NOUN
iqtishad-1236	91	23	?	?	PUNCT
iqtishad-1236	92	1	and	and	CCONJ
iqtishad-1236	92	2	fair	fair	ADJ
iqtishad-1236	92	3	value	value	NOUN
iqtishad-1236	92	4	to	to	ADP
iqtishad-1236	92	5	whom	whom	PRON
iqtishad-1236	92	6	?	?	PUNCT
iqtishad-1236	93	1	regarding	regard	VERB
iqtishad-1236	93	2	to	to	ADP
iqtishad-1236	93	3	fair	fair	ADJ
iqtishad-1236	93	4	value	value	NOUN
iqtishad-1236	93	5	to	to	ADP
iqtishad-1236	93	6	whom	whom	PRON
iqtishad-1236	93	7	that	that	DET
iqtishad-1236	93	8	penman	penman	NOUN
iqtishad-1236	93	9	identifies	identify	VERB
iqtishad-1236	93	10	some	some	DET
iqtishad-1236	93	11	notions	notion	NOUN
iqtishad-1236	93	12	in	in	ADP
iqtishad-1236	93	13	fair	fair	ADJ
iqtishad-1236	93	14	value.the	value.the	PRON
iqtishad-1236	93	15	notions	notion	NOUN
iqtishad-1236	93	16	jamaluddin	jamaluddin	ADV
iqtishad-1236	93	17	majid	majid	PROPN
iqtishad-1236	93	18	:	:	PUNCT
iqtishad-1236	93	19	the	the	DET
iqtishad-1236	93	20	critical	critical	ADJ
iqtishad-1236	93	21	aspect	aspect	NOUN
iqtishad-1236	93	22	on	on	ADP
iqtishad-1236	93	23	fair	fair	ADJ
iqtishad-1236	93	24	value	value	NOUN
iqtishad-1236	93	25	accounting	account	VERB
iqtishad-1236	93	26	289	289	NUM
iqtishad-1236	93	27	of	of	ADP
iqtishad-1236	93	28	what	what	PRON
iqtishad-1236	93	29	is	be	AUX
iqtishad-1236	93	30	fair	fair	ADJ
iqtishad-1236	93	31	value	value	NOUN
iqtishad-1236	93	32	as	as	SCONJ
iqtishad-1236	93	33	follows	follow	VERB
iqtishad-1236	93	34	(	(	PUNCT
iqtishad-1236	93	35	penman	penman	PROPN
iqtishad-1236	93	36	s.h	s.h	PROPN
iqtishad-1236	93	37	,	,	PUNCT
iqtishad-1236	93	38	2007	2007	NUM
iqtishad-1236	93	39	):	):	PUNCT
iqtishad-1236	93	40	1	1	NUM
iqtishad-1236	93	41	.	.	PUNCT
iqtishad-1236	93	42	fair	fair	ADJ
iqtishad-1236	93	43	value	value	NOUN
iqtishad-1236	93	44	variously	variously	ADV
iqtishad-1236	93	45	applied	apply	VERB
iqtishad-1236	93	46	in	in	ADP
iqtishad-1236	93	47	a	a	DET
iqtishad-1236	93	48	‘	'	PUNCT
iqtishad-1236	93	49	mixed	mixed	ADJ
iqtishad-1236	93	50	attribute	attribute	NOUN
iqtishad-1236	93	51	model	model	NOUN
iqtishad-1236	93	52	’	'	PUNCT
iqtishad-1236	93	53	:	:	PUNCT
iqtishad-1236	93	54	fair	fair	ADJ
iqtishad-1236	93	55	value	value	NOUN
iqtishad-1236	93	56	is	be	AUX
iqtishad-1236	93	57	used	use	VERB
iqtishad-1236	93	58	alternatively	alternatively	ADV
iqtishad-1236	93	59	with	with	ADP
iqtishad-1236	93	60	historical	historical	ADJ
iqtishad-1236	93	61	cost	cost	NOUN
iqtishad-1236	93	62	for	for	ADP
iqtishad-1236	93	63	the	the	DET
iqtishad-1236	93	64	same	same	ADJ
iqtishad-1236	93	65	asset	asset	NOUN
iqtishad-1236	93	66	and	and	CCONJ
iqtishad-1236	93	67	liability	liability	NOUN
iqtishad-1236	93	68	but	but	CCONJ
iqtishad-1236	93	69	at	at	ADP
iqtishad-1236	93	70	different	different	ADJ
iqtishad-1236	93	71	time	time	NOUN
iqtishad-1236	93	72	.	.	PUNCT
iqtishad-1236	94	1	2	2	X
iqtishad-1236	94	2	.	.	X
iqtishad-1236	94	3	fair	fair	ADJ
iqtishad-1236	94	4	value	value	NOUN
iqtishad-1236	94	5	continually	continually	ADV
iqtishad-1236	94	6	applied	apply	VERB
iqtishad-1236	94	7	as	as	ADP
iqtishad-1236	94	8	entry	entry	NOUN
iqtishad-1236	94	9	value	value	NOUN
iqtishad-1236	94	10	:	:	PUNCT
iqtishad-1236	94	11	asset	asset	NOUN
iqtishad-1236	94	12	are	be	AUX
iqtishad-1236	94	13	revalued	revalue	VERB
iqtishad-1236	94	14	at	at	ADP
iqtishad-1236	94	15	their	their	PRON
iqtishad-1236	94	16	replacement	replacement	NOUN
iqtishad-1236	94	17	cost	cost	NOUN
iqtishad-1236	94	18	,	,	PUNCT
iqtishad-1236	94	19	with	with	SCONJ
iqtishad-1236	94	20	current	current	ADJ
iqtishad-1236	94	21	costs	cost	NOUN
iqtishad-1236	94	22	then	then	ADV
iqtishad-1236	94	23	recorded	record	VERB
iqtishad-1236	94	24	in	in	ADP
iqtishad-1236	94	25	the	the	DET
iqtishad-1236	94	26	income	income	NOUN
iqtishad-1236	94	27	statements	statement	NOUN
iqtishad-1236	94	28	,	,	PUNCT
iqtishad-1236	94	29	with	with	ADP
iqtishad-1236	94	30	unrealized	unrealized	ADJ
iqtishad-1236	94	31	(	(	PUNCT
iqtishad-1236	94	32	holding	holding	NOUN
iqtishad-1236	94	33	)	)	PUNCT
iqtishad-1236	94	34	gains	gain	NOUN
iqtishad-1236	94	35	and	and	CCONJ
iqtishad-1236	94	36	losses	loss	NOUN
iqtishad-1236	94	37	also	also	ADV
iqtishad-1236	94	38	recognized	recognize	VERB
iqtishad-1236	94	39	.	.	PUNCT
iqtishad-1236	95	1	3	3	X
iqtishad-1236	95	2	.	.	X
iqtishad-1236	95	3	fair	fair	ADJ
iqtishad-1236	95	4	value	value	NOUN
iqtishad-1236	95	5	continually	continually	ADV
iqtishad-1236	95	6	applied	apply	VERB
iqtishad-1236	95	7	as	as	ADP
iqtishad-1236	95	8	exit	exit	NOUN
iqtishad-1236	95	9	value	value	NOUN
iqtishad-1236	95	10	:	:	PUNCT
iqtishad-1236	95	11	asset	asset	NOUN
iqtishad-1236	95	12	and	and	CCONJ
iqtishad-1236	95	13	liability	liability	NOUN
iqtishad-1236	95	14	are	be	AUX
iqtishad-1236	95	15	remarked	remark	VERB
iqtishad-1236	95	16	each	each	DET
iqtishad-1236	95	17	period	period	NOUN
iqtishad-1236	95	18	to	to	ADP
iqtishad-1236	95	19	current	current	ADJ
iqtishad-1236	95	20	exit	exit	NOUN
iqtishad-1236	95	21	price	price	NOUN
iqtishad-1236	95	22	,	,	PUNCT
iqtishad-1236	95	23	with	with	ADP
iqtishad-1236	95	24	unrealized	unrealized	ADJ
iqtishad-1236	95	25	gains	gain	NOUN
iqtishad-1236	95	26	and	and	CCONJ
iqtishad-1236	95	27	losses	loss	NOUN
iqtishad-1236	95	28	from	from	ADP
iqtishad-1236	95	29	remarking	remark	VERB
iqtishad-1236	95	30	recorded	record	VERB
iqtishad-1236	95	31	a	a	DET
iqtishad-1236	95	32	part	part	NOUN
iqtishad-1236	95	33	of	of	ADP
iqtishad-1236	95	34	income	income	NOUN
iqtishad-1236	95	35	.	.	PUNCT
iqtishad-1236	96	1	in	in	ADP
iqtishad-1236	96	2	this	this	DET
iqtishad-1236	96	3	light	light	NOUN
iqtishad-1236	96	4	,	,	PUNCT
iqtishad-1236	96	5	penman	penman	NOUN
iqtishad-1236	96	6	(	(	PUNCT
iqtishad-1236	96	7	2007	2007	NUM
iqtishad-1236	96	8	)	)	PUNCT
iqtishad-1236	96	9	argues	argue	VERB
iqtishad-1236	96	10	that	that	SCONJ
iqtishad-1236	96	11	for	for	ADP
iqtishad-1236	96	12	the	the	DET
iqtishad-1236	96	13	notions	notion	NOUN
iqtishad-1236	96	14	1	1	NUM
iqtishad-1236	96	15	and	and	CCONJ
iqtishad-1236	96	16	2	2	NUM
iqtishad-1236	96	17	in	in	ADP
iqtishad-1236	96	18	application	application	NOUN
iqtishad-1236	96	19	could	could	AUX
iqtishad-1236	96	20	be	be	AUX
iqtishad-1236	96	21	debated	debate	VERB
iqtishad-1236	96	22	due	due	ADP
iqtishad-1236	96	23	to	to	ADP
iqtishad-1236	96	24	both	both	PRON
iqtishad-1236	96	25	are	be	AUX
iqtishad-1236	96	26	really	really	ADV
iqtishad-1236	96	27	modified	modify	VERB
iqtishad-1236	96	28	cost	cost	NOUN
iqtishad-1236	96	29	accounting	accounting	NOUN
iqtishad-1236	96	30	,	,	PUNCT
iqtishad-1236	96	31	standard	standard	ADJ
iqtishad-1236	96	32	revenue	revenue	NOUN
iqtishad-1236	96	33	recognition	recognition	NOUN
iqtishad-1236	96	34	and	and	CCONJ
iqtishad-1236	96	35	applying	apply	VERB
iqtishad-1236	96	36	exit	exit	NOUN
iqtishad-1236	96	37	price	price	NOUN
iqtishad-1236	96	38	on	on	ADP
iqtishad-1236	96	39	actual	actual	ADJ
iqtishad-1236	96	40	exit	exit	NOUN
iqtishad-1236	96	41	of	of	ADP
iqtishad-1236	96	42	the	the	DET
iqtishad-1236	96	43	product	product	NOUN
iqtishad-1236	96	44	to	to	ADP
iqtishad-1236	96	45	the	the	DET
iqtishad-1236	96	46	market	market	NOUN
iqtishad-1236	96	47	,	,	PUNCT
iqtishad-1236	96	48	however	however	ADV
iqtishad-1236	96	49	,	,	PUNCT
iqtishad-1236	96	50	notion	notion	NOUN
iqtishad-1236	96	51	3	3	NUM
iqtishad-1236	96	52	applies	apply	VERB
iqtishad-1236	96	53	exit	exit	NOUN
iqtishad-1236	96	54	prices	price	NOUN
iqtishad-1236	96	55	values	value	NOUN
iqtishad-1236	96	56	but	but	CCONJ
iqtishad-1236	96	57	with	with	ADP
iqtishad-1236	96	58	-	-	PUNCT
iqtishad-1236	96	59	out	out	ADP
iqtishad-1236	96	60	actual	actual	ADJ
iqtishad-1236	96	61	exit	exit	NOUN
iqtishad-1236	96	62	(	(	PUNCT
iqtishad-1236	96	63	realization	realization	NOUN
iqtishad-1236	96	64	)	)	PUNCT
iqtishad-1236	96	65	.	.	PUNCT
iqtishad-1236	97	1	in	in	ADP
iqtishad-1236	97	2	addition	addition	NOUN
iqtishad-1236	97	3	to	to	ADP
iqtishad-1236	97	4	fair	fair	ADJ
iqtishad-1236	97	5	value	value	NOUN
iqtishad-1236	97	6	to	to	ADP
iqtishad-1236	97	7	whom	whom	PRON
iqtishad-1236	97	8	,	,	PUNCT
iqtishad-1236	97	9	penman	penman	NOUN
iqtishad-1236	97	10	(	(	PUNCT
iqtishad-1236	97	11	2007	2007	NUM
iqtishad-1236	97	12	)	)	PUNCT
iqtishad-1236	97	13	indicates	indicate	VERB
iqtishad-1236	97	14	that	that	SCONJ
iqtishad-1236	97	15	the	the	DET
iqtishad-1236	97	16	demand	demand	NOUN
iqtishad-1236	97	17	probably	probably	ADV
iqtishad-1236	97	18	plays	play	VERB
iqtishad-1236	97	19	important	important	ADJ
iqtishad-1236	97	20	that	that	SCONJ
iqtishad-1236	97	21	different	different	ADJ
iqtishad-1236	97	22	users	user	NOUN
iqtishad-1236	97	23	may	may	AUX
iqtishad-1236	97	24	different	different	ADJ
iqtishad-1236	97	25	demand	demand	NOUN
iqtishad-1236	97	26	for	for	ADP
iqtishad-1236	97	27	accounting	accounting	NOUN
iqtishad-1236	97	28	report	report	NOUN
iqtishad-1236	97	29	.	.	PUNCT
iqtishad-1236	98	1	for	for	ADP
iqtishad-1236	98	2	instance	instance	NOUN
iqtishad-1236	98	3	,	,	PUNCT
iqtishad-1236	98	4	in	in	ADP
iqtishad-1236	98	5	the	the	DET
iqtishad-1236	98	6	case	case	NOUN
iqtishad-1236	98	7	of	of	ADP
iqtishad-1236	98	8	a	a	DET
iqtishad-1236	98	9	creditworthiness	creditworthiness	NOUN
iqtishad-1236	98	10	deteriorates	deteriorate	VERB
iqtishad-1236	98	11	the	the	DET
iqtishad-1236	98	12	shareholder	shareholder	NOUN
iqtishad-1236	98	13	probably	probably	ADV
iqtishad-1236	98	14	use	use	VERB
iqtishad-1236	98	15	the	the	DET
iqtishad-1236	98	16	value	value	NOUN
iqtishad-1236	98	17	a	a	DET
iqtishad-1236	98	18	fall	fall	NOUN
iqtishad-1236	98	19	in	in	ADP
iqtishad-1236	98	20	the	the	DET
iqtishad-1236	98	21	market	market	NOUN
iqtishad-1236	98	22	value	value	NOUN
iqtishad-1236	98	23	in	in	ADP
iqtishad-1236	98	24	order	order	NOUN
iqtishad-1236	98	25	to	to	PART
iqtishad-1236	98	26	recognize	recognize	VERB
iqtishad-1236	98	27	the	the	DET
iqtishad-1236	98	28	gain	gain	NOUN
iqtishad-1236	98	29	,	,	PUNCT
iqtishad-1236	98	30	but	but	CCONJ
iqtishad-1236	98	31	not	not	PART
iqtishad-1236	98	32	the	the	DET
iqtishad-1236	98	33	creditor	creditor	NOUN
iqtishad-1236	98	34	that	that	PRON
iqtishad-1236	98	35	the	the	DET
iqtishad-1236	98	36	bank	bank	NOUN
iqtishad-1236	98	37	may	may	AUX
iqtishad-1236	98	38	use	use	VERB
iqtishad-1236	98	39	the	the	DET
iqtishad-1236	98	40	bank	bank	NOUN
iqtishad-1236	98	41	deposits	deposit	NOUN
iqtishad-1236	98	42	at	at	ADP
iqtishad-1236	98	43	fair	fair	ADJ
iqtishad-1236	98	44	value	value	NOUN
iqtishad-1236	98	45	,	,	PUNCT
iqtishad-1236	98	46	not	not	PART
iqtishad-1236	98	47	the	the	DET
iqtishad-1236	98	48	deposits	deposit	NOUN
iqtishad-1236	98	49	(	(	PUNCT
iqtishad-1236	98	50	penman	penman	NOUN
iqtishad-1236	98	51	,	,	PUNCT
iqtishad-1236	98	52	2007	2007	NUM
iqtishad-1236	98	53	)	)	PUNCT
iqtishad-1236	98	54	.	.	PUNCT
iqtishad-1236	99	1	moreover	moreover	ADV
iqtishad-1236	99	2	,	,	PUNCT
iqtishad-1236	99	3	in	in	ADP
iqtishad-1236	99	4	bank	bank	NOUN
iqtishad-1236	99	5	regulator	regulator	NOUN
iqtishad-1236	99	6	perspective	perspective	NOUN
iqtishad-1236	99	7	that	that	SCONJ
iqtishad-1236	99	8	if	if	SCONJ
iqtishad-1236	99	9	the	the	DET
iqtishad-1236	99	10	reporting	reporting	NOUN
iqtishad-1236	99	11	affected	affect	VERB
iqtishad-1236	99	12	the	the	DET
iqtishad-1236	99	13	depositors	depositor	NOUN
iqtishad-1236	99	14	’	’	PART
iqtishad-1236	99	15	confidence	confidence	NOUN
iqtishad-1236	99	16	in	in	ADP
iqtishad-1236	99	17	the	the	DET
iqtishad-1236	99	18	banking	banking	NOUN
iqtishad-1236	99	19	system	system	NOUN
iqtishad-1236	99	20	,	,	PUNCT
iqtishad-1236	99	21	the	the	DET
iqtishad-1236	99	22	bank	bank	NOUN
iqtishad-1236	99	23	regulator	regulator	NOUN
iqtishad-1236	99	24	may	may	AUX
iqtishad-1236	99	25	use	use	VERB
iqtishad-1236	99	26	the	the	DET
iqtishad-1236	99	27	value	value	NOUN
iqtishad-1236	99	28	is	be	AUX
iqtishad-1236	99	29	less	less	ADJ
iqtishad-1236	99	30	than	than	ADP
iqtishad-1236	99	31	face	face	NOUN
iqtishad-1236	99	32	value	value	NOUN
iqtishad-1236	99	33	while	while	SCONJ
iqtishad-1236	99	34	investor	investor	NOUN
iqtishad-1236	99	35	uses	use	VERB
iqtishad-1236	99	36	the	the	DET
iqtishad-1236	99	37	fair	fair	ADJ
iqtishad-1236	99	38	value	value	NOUN
iqtishad-1236	99	39	information	information	NOUN
iqtishad-1236	99	40	with	with	ADP
iqtishad-1236	99	41	regard	regard	NOUN
iqtishad-1236	99	42	to	to	ADP
iqtishad-1236	99	43	volatility	volatility	NOUN
iqtishad-1236	99	44	,	,	PUNCT
iqtishad-1236	99	45	not	not	PART
iqtishad-1236	99	46	so	so	ADV
iqtishad-1236	99	47	a	a	DET
iqtishad-1236	99	48	central	central	ADJ
iqtishad-1236	99	49	banker	banker	NOUN
iqtishad-1236	99	50	focuses	focus	VERB
iqtishad-1236	99	51	on	on	ADP
iqtishad-1236	99	52	feedback	feedback	NOUN
iqtishad-1236	99	53	effects	effect	NOUN
iqtishad-1236	99	54	on	on	ADP
iqtishad-1236	99	55	systematic	systematic	ADJ
iqtishad-1236	99	56	risk	risk	NOUN
iqtishad-1236	99	57	that	that	SCONJ
iqtishad-1236	99	58	during	during	ADP
iqtishad-1236	99	59	the	the	DET
iqtishad-1236	99	60	speculative	speculative	ADJ
iqtishad-1236	99	61	times	time	NOUN
iqtishad-1236	99	62	the	the	DET
iqtishad-1236	99	63	a	a	DET
iqtishad-1236	99	64	bank	bank	NOUN
iqtishad-1236	99	65	regulator	regulator	NOUN
iqtishad-1236	99	66	focuses	focus	VERB
iqtishad-1236	99	67	on	on	ADP
iqtishad-1236	99	68	marking	mark	VERB
iqtishad-1236	99	69	up	up	ADP
iqtishad-1236	99	70	banks	bank	NOUN
iqtishad-1236	99	71	’	'	PUNCT
iqtishad-1236	99	72	capital	capital	NOUN
iqtishad-1236	99	73	(	(	PUNCT
iqtishad-1236	99	74	penman	penman	NOUN
iqtishad-1236	99	75	,	,	PUNCT
iqtishad-1236	99	76	2007	2007	NUM
iqtishad-1236	99	77	)	)	PUNCT
iqtishad-1236	99	78	.	.	PUNCT
iqtishad-1236	100	1	therefore	therefore	ADV
iqtishad-1236	100	2	,	,	PUNCT
iqtishad-1236	100	3	fair	fair	ADJ
iqtishad-1236	100	4	value	value	NOUN
iqtishad-1236	100	5	provides	provide	VERB
iqtishad-1236	100	6	different	different	ADJ
iqtishad-1236	100	7	demand	demand	NOUN
iqtishad-1236	100	8	with	with	ADP
iqtishad-1236	100	9	different	different	ADJ
iqtishad-1236	100	10	perspective	perspective	NOUN
iqtishad-1236	100	11	depend	depend	VERB
iqtishad-1236	100	12	on	on	ADP
iqtishad-1236	100	13	its	its	PRON
iqtishad-1236	100	14	perspective	perspective	NOUN
iqtishad-1236	100	15	of	of	ADP
iqtishad-1236	100	16	users	user	NOUN
iqtishad-1236	100	17	.	.	PUNCT
iqtishad-1236	101	1	fair	fair	ADJ
iqtishad-1236	101	2	value	value	NOUN
iqtishad-1236	101	3	under	under	ADP
iqtishad-1236	101	4	sfas	sfas	NOUN
iqtishad-1236	101	5	157	157	NUM
iqtishad-1236	101	6	us	us	PROPN
iqtishad-1236	101	7	gaap	gaap	NOUN
iqtishad-1236	101	8	regarding	regard	VERB
iqtishad-1236	101	9	to	to	ADP
iqtishad-1236	101	10	fair	fair	ADJ
iqtishad-1236	101	11	value	value	NOUN
iqtishad-1236	101	12	definition	definition	NOUN
iqtishad-1236	101	13	under	under	ADP
iqtishad-1236	101	14	us	us	PROPN
iqtishad-1236	101	15	gaap	gaap	NOUN
iqtishad-1236	101	16	,	,	PUNCT
iqtishad-1236	101	17	benston	benston	NOUN
iqtishad-1236	101	18	(	(	PUNCT
iqtishad-1236	101	19	2008	2008	NUM
iqtishad-1236	101	20	)	)	PUNCT
iqtishad-1236	101	21	identifies	identify	VERB
iqtishad-1236	101	22	that	that	SCONJ
iqtishad-1236	101	23	the	the	DET
iqtishad-1236	101	24	new	new	ADJ
iqtishad-1236	101	25	definition	definition	NOUN
iqtishad-1236	101	26	of	of	ADP
iqtishad-1236	101	27	fair	fair	ADJ
iqtishad-1236	101	28	value	value	NOUN
iqtishad-1236	101	29	as	as	SCONJ
iqtishad-1236	101	30	stated	state	VERB
iqtishad-1236	101	31	in	in	ADP
iqtishad-1236	101	32	5	5	NUM
iqtishad-1236	101	33	of	of	ADP
iqtishad-1236	101	34	sfas	sfas	NOUN
iqtishad-1236	101	35	157	157	NUM
iqtishad-1236	101	36	provides	provide	VERB
iqtishad-1236	101	37	two	two	NUM
iqtishad-1236	101	38	issues	issue	NOUN
iqtishad-1236	101	39	:	:	PUNCT
iqtishad-1236	101	40	firstly	firstly	ADV
iqtishad-1236	101	41	,	,	PUNCT
iqtishad-1236	101	42	fair	fair	ADJ
iqtishad-1236	101	43	value	value	NOUN
iqtishad-1236	101	44	is	be	AUX
iqtishad-1236	101	45	the	the	DET
iqtishad-1236	101	46	exit	exit	NOUN
iqtishad-1236	101	47	value	value	NOUN
iqtishad-1236	101	48	of	of	ADP
iqtishad-1236	101	49	asset	asset	NOUN
iqtishad-1236	101	50	and	and	CCONJ
iqtishad-1236	101	51	liability	liability	NOUN
iqtishad-1236	101	52	,	,	PUNCT
iqtishad-1236	101	53	secondly	secondly	ADV
iqtishad-1236	101	54	,	,	PUNCT
iqtishad-1236	101	55	fair	fair	ADJ
iqtishad-1236	101	56	value	value	NOUN
iqtishad-1236	101	57	is	be	AUX
iqtishad-1236	101	58	often	often	ADV
iqtishad-1236	101	59	not	not	PART
iqtishad-1236	101	60	based	base	VERB
iqtishad-1236	101	61	on	on	ADP
iqtishad-1236	101	62	actual	actual	ADJ
iqtishad-1236	101	63	market	market	NOUN
iqtishad-1236	101	64	transactions	transaction	NOUN
iqtishad-1236	101	65	.	.	PUNCT
iqtishad-1236	102	1	similarly	similarly	ADV
iqtishad-1236	102	2	,	,	PUNCT
iqtishad-1236	102	3	penman	penman	PROPN
iqtishad-1236	102	4	(	(	PUNCT
iqtishad-1236	102	5	2007	2007	NUM
iqtishad-1236	102	6	)	)	PUNCT
iqtishad-1236	102	7	states	state	VERB
iqtishad-1236	102	8	that	that	SCONJ
iqtishad-1236	102	9	there	there	PRON
iqtishad-1236	102	10	are	be	VERB
iqtishad-1236	102	11	two	two	NUM
iqtishad-1236	102	12	questions	question	NOUN
iqtishad-1236	102	13	with	with	ADP
iqtishad-1236	102	14	regard	regard	NOUN
iqtishad-1236	102	15	to	to	ADP
iqtishad-1236	102	16	the	the	DET
iqtishad-1236	102	17	fasb	fasb	NOUN
iqtishad-1236	102	18	and	and	CCONJ
iqtishad-1236	102	19	iasb	iasb	VERB
iqtishad-1236	102	20	fair	fair	ADJ
iqtishad-1236	102	21	value	value	NOUN
iqtishad-1236	102	22	:	:	PUNCT
iqtishad-1236	102	23	firstly	firstly	ADV
iqtishad-1236	102	24	,	,	PUNCT
iqtishad-1236	102	25	whether	whether	SCONJ
iqtishad-1236	102	26	exit	exit	NOUN
iqtishad-1236	102	27	value	value	NOUN
iqtishad-1236	102	28	measures	measure	NOUN
iqtishad-1236	102	29	value	value	NOUN
iqtishad-1236	102	30	to	to	ADP
iqtishad-1236	102	31	shareholders	shareholder	NOUN
iqtishad-1236	102	32	and	and	CCONJ
iqtishad-1236	102	33	at	at	ADP
iqtishad-1236	102	34	the	the	DET
iqtishad-1236	102	35	level	level	NOUN
iqtishad-1236	102	36	aggregate	aggregate	ADJ
iqtishad-1236	102	37	whether	whether	SCONJ
iqtishad-1236	102	38	fair	fair	ADJ
iqtishad-1236	102	39	value	value	NOUN
iqtishad-1236	102	40	is	be	AUX
iqtishad-1236	102	41	applicable	applicable	ADJ
iqtishad-1236	102	42	.	.	PUNCT
iqtishad-1236	103	1	regarding	regard	VERB
iqtishad-1236	103	2	to	to	ADP
iqtishad-1236	103	3	the	the	DET
iqtishad-1236	103	4	shortcoming	shortcoming	NOUN
iqtishad-1236	103	5	of	of	ADP
iqtishad-1236	103	6	sfas	sfas	NOUN
iqtishad-1236	103	7	157	157	NUM
iqtishad-1236	103	8	fair	fair	ADJ
iqtishad-1236	103	9	value	value	NOUN
iqtishad-1236	103	10	measurement	measurement	NOUN
iqtishad-1236	103	11	that	that	DET
iqtishad-1236	103	12	benston	benston	NOUN
iqtishad-1236	103	13	(	(	PUNCT
iqtishad-1236	103	14	2008	2008	NUM
iqtishad-1236	103	15	)	)	PUNCT
iqtishad-1236	103	16	highlights	highlight	VERB
iqtishad-1236	103	17	the	the	DET
iqtishad-1236	103	18	shortcomings	shortcoming	NOUN
iqtishad-1236	103	19	of	of	ADP
iqtishad-1236	103	20	us	us	PROPN
iqtishad-1236	103	21	gaap	gaap	PROPN
iqtishad-1236	103	22	fair	fair	ADJ
iqtishad-1236	103	23	value	value	NOUN
iqtishad-1236	103	24	.	.	PUNCT
iqtishad-1236	104	1	the	the	DET
iqtishad-1236	104	2	following	follow	VERB
iqtishad-1236	104	3	al	al	PROPN
iqtishad-1236	104	4	-	-	PUNCT
iqtishad-1236	104	5	iqtishad	iqtishad	ADJ
iqtishad-1236	104	6	:	:	PUNCT
iqtishad-1236	104	7	vol	vol	NOUN
iqtishad-1236	104	8	.	.	PUNCT
iqtishad-1236	104	9	vi	vi	NOUN
iqtishad-1236	105	1	no	no	INTJ
iqtishad-1236	105	2	.	.	NOUN
iqtishad-1236	105	3	2	2	NUM
iqtishad-1236	105	4	,	,	PUNCT
iqtishad-1236	105	5	juli	juli	NOUN
iqtishad-1236	105	6	2014	2014	NUM
iqtishad-1236	105	7	290	290	NUM
iqtishad-1236	105	8	shortcomings	shortcoming	NOUN
iqtishad-1236	105	9	are	be	AUX
iqtishad-1236	105	10	:	:	PUNCT
iqtishad-1236	105	11	1	1	X
iqtishad-1236	105	12	.	.	PUNCT
iqtishad-1236	105	13	fair	fair	ADJ
iqtishad-1236	105	14	values	value	NOUN
iqtishad-1236	105	15	not	not	PART
iqtishad-1236	105	16	based	base	VERB
iqtishad-1236	105	17	on	on	ADP
iqtishad-1236	105	18	actual	actual	ADJ
iqtishad-1236	105	19	market	market	NOUN
iqtishad-1236	105	20	prices	price	NOUN
iqtishad-1236	105	21	are	be	AUX
iqtishad-1236	105	22	costly	costly	ADJ
iqtishad-1236	105	23	to	to	PART
iqtishad-1236	105	24	determine	determine	VERB
iqtishad-1236	105	25	and	and	CCONJ
iqtishad-1236	105	26	verify	verify	VERB
iqtishad-1236	105	27	.	.	PUNCT
iqtishad-1236	106	1	2	2	X
iqtishad-1236	106	2	.	.	X
iqtishad-1236	106	3	value	value	NOUN
iqtishad-1236	106	4	in	in	ADP
iqtishad-1236	106	5	use	use	NOUN
iqtishad-1236	106	6	and	and	CCONJ
iqtishad-1236	106	7	entrance	entrance	NOUN
iqtishad-1236	106	8	value	value	NOUN
iqtishad-1236	106	9	are	be	AUX
iqtishad-1236	106	10	used	use	VERB
iqtishad-1236	106	11	,	,	PUNCT
iqtishad-1236	106	12	contrary	contrary	ADJ
iqtishad-1236	106	13	to	to	PART
iqtishad-1236	106	14	sfas	sfas	VERB
iqtishad-1236	106	15	157	157	NUM
iqtishad-1236	106	16	-	-	PUNCT
iqtishad-1236	106	17	specifieds	specified	VERB
iqtishad-1236	106	18	exit	exit	NOUN
iqtishad-1236	106	19	values	value	NOUN
iqtishad-1236	106	20	.	.	PUNCT
iqtishad-1236	107	1	3	3	X
iqtishad-1236	107	2	.	.	X
iqtishad-1236	107	3	transaction	transaction	NOUN
iqtishad-1236	107	4	costs	cost	NOUN
iqtishad-1236	107	5	are	be	AUX
iqtishad-1236	107	6	used	use	VERB
iqtishad-1236	107	7	,	,	PUNCT
iqtishad-1236	107	8	contrary	contrary	ADJ
iqtishad-1236	107	9	to	to	PART
iqtishad-1236	107	10	sfas	sfas	VERB
iqtishad-1236	107	11	157	157	NUM
iqtishad-1236	107	12	.	.	PUNCT
iqtishad-1236	108	1	4	4	NUM
iqtishad-1236	108	2	.	.	X
iqtishad-1236	108	3	fair	fair	ADJ
iqtishad-1236	108	4	value	value	NOUN
iqtishad-1236	108	5	for	for	ADP
iqtishad-1236	108	6	inventories	inventory	NOUN
iqtishad-1236	108	7	and	and	CCONJ
iqtishad-1236	108	8	fixed	fix	VERB
iqtishad-1236	108	9	assets	asset	NOUN
iqtishad-1236	108	10	that	that	PRON
iqtishad-1236	108	11	may	may	AUX
iqtishad-1236	108	12	be	be	AUX
iqtishad-1236	108	13	included	include	VERB
iqtishad-1236	108	14	in	in	ADP
iqtishad-1236	108	15	business	business	NOUN
iqtishad-1236	108	16	combinations	combination	NOUN
iqtishad-1236	108	17	present	present	ADJ
iqtishad-1236	108	18	problems	problem	NOUN
iqtishad-1236	108	19	that	that	PRON
iqtishad-1236	108	20	are	be	AUX
iqtishad-1236	108	21	not	not	PART
iqtishad-1236	108	22	recognized	recognize	VERB
iqtishad-1236	108	23	.	.	PUNCT
iqtishad-1236	109	1	5	5	X
iqtishad-1236	109	2	.	.	X
iqtishad-1236	109	3	fair	fair	ADJ
iqtishad-1236	109	4	value	value	NOUN
iqtishad-1236	109	5	other	other	ADJ
iqtishad-1236	109	6	than	than	ADP
iqtishad-1236	109	7	level	level	NOUN
iqtishad-1236	109	8	1	1	NUM
iqtishad-1236	109	9	could	could	AUX
iqtishad-1236	109	10	be	be	AUX
iqtishad-1236	109	11	readily	readily	ADV
iqtishad-1236	109	12	manipulated	manipulate	VERB
iqtishad-1236	109	13	and	and	CCONJ
iqtishad-1236	109	14	difficult	difficult	ADJ
iqtishad-1236	109	15	to	to	PART
iqtishad-1236	109	16	verify	verify	VERB
iqtishad-1236	109	17	.	.	PUNCT
iqtishad-1236	110	1	therefore	therefore	ADV
iqtishad-1236	110	2	,	,	PUNCT
iqtishad-1236	110	3	based	base	VERB
iqtishad-1236	110	4	on	on	ADP
iqtishad-1236	110	5	the	the	DET
iqtishad-1236	110	6	above	above	ADJ
iqtishad-1236	110	7	shortcomings	shortcoming	NOUN
iqtishad-1236	110	8	of	of	ADP
iqtishad-1236	110	9	sfas	sfas	NOUN
iqtishad-1236	110	10	157	157	NUM
iqtishad-1236	110	11	benston	benston	NOUN
iqtishad-1236	110	12	(	(	PUNCT
iqtishad-1236	110	13	2008	2008	NUM
iqtishad-1236	110	14	)	)	PUNCT
iqtishad-1236	110	15	asserts	assert	VERB
iqtishad-1236	110	16	that	that	SCONJ
iqtishad-1236	110	17	there	there	PRON
iqtishad-1236	110	18	are	be	VERB
iqtishad-1236	110	19	some	some	DET
iqtishad-1236	110	20	problems	problem	NOUN
iqtishad-1236	110	21	and	and	CCONJ
iqtishad-1236	110	22	cost	cost	NOUN
iqtishad-1236	110	23	of	of	ADP
iqtishad-1236	110	24	constructing	construct	VERB
iqtishad-1236	110	25	,	,	PUNCT
iqtishad-1236	110	26	recording	recording	NOUN
iqtishad-1236	110	27	,	,	PUNCT
iqtishad-1236	110	28	and	and	CCONJ
iqtishad-1236	110	29	presenting	present	VERB
iqtishad-1236	110	30	the	the	DET
iqtishad-1236	110	31	required	require	VERB
iqtishad-1236	110	32	numbers	number	NOUN
iqtishad-1236	110	33	in	in	ADP
iqtishad-1236	110	34	implementing	implement	VERB
iqtishad-1236	110	35	the	the	DET
iqtishad-1236	110	36	guideline	guideline	NOUN
iqtishad-1236	110	37	sfas	sfas	NOUN
iqtishad-1236	110	38	157	157	NUM
iqtishad-1236	110	39	us	us	PROPN
iqtishad-1236	110	40	gaap	gaap	PROPN
iqtishad-1236	110	41	fair	fair	ADJ
iqtishad-1236	110	42	value	value	NOUN
iqtishad-1236	110	43	measurement	measurement	NOUN
iqtishad-1236	110	44	.	.	PUNCT
iqtishad-1236	111	1	moreover	moreover	ADV
iqtishad-1236	111	2	,	,	PUNCT
iqtishad-1236	111	3	benston	benston	NOUN
iqtishad-1236	111	4	(	(	PUNCT
iqtishad-1236	111	5	2008	2008	NUM
iqtishad-1236	111	6	)	)	PUNCT
iqtishad-1236	111	7	concludes	conclude	VERB
iqtishad-1236	111	8	that	that	SCONJ
iqtishad-1236	111	9	fasb	fasb	NOUN
iqtishad-1236	111	10	uses	use	VERB
iqtishad-1236	111	11	the	the	DET
iqtishad-1236	111	12	fair	fair	ADJ
iqtishad-1236	111	13	value	value	NOUN
iqtishad-1236	111	14	in	in	ADP
iqtishad-1236	111	15	order	order	NOUN
iqtishad-1236	111	16	to	to	PART
iqtishad-1236	111	17	make	make	VERB
iqtishad-1236	111	18	the	the	DET
iqtishad-1236	111	19	relevance	relevance	NOUN
iqtishad-1236	111	20	of	of	ADP
iqtishad-1236	111	21	the	the	DET
iqtishad-1236	111	22	numbers	number	NOUN
iqtishad-1236	111	23	presented	present	VERB
iqtishad-1236	111	24	in	in	ADP
iqtishad-1236	111	25	financial	financial	ADJ
iqtishad-1236	111	26	statements	statement	NOUN
iqtishad-1236	111	27	to	to	PART
iqtishad-1236	111	28	satisfy	satisfy	VERB
iqtishad-1236	111	29	the	the	DET
iqtishad-1236	111	30	users	user	NOUN
iqtishad-1236	111	31	.	.	PUNCT
iqtishad-1236	112	1	this	this	PRON
iqtishad-1236	112	2	is	be	AUX
iqtishad-1236	112	3	supported	support	VERB
iqtishad-1236	112	4	in	in	ADP
iqtishad-1236	112	5	the	the	DET
iqtishad-1236	112	6	statement	statement	NOUN
iqtishad-1236	112	7	of	of	ADP
iqtishad-1236	112	8	sfas	sfas	NOUN
iqtishad-1236	112	9	157	157	NUM
iqtishad-1236	112	10	that‘‘should	that‘‘should	AUX
iqtishad-1236	112	11	provide	provide	VERB
iqtishad-1236	112	12	users	user	NOUN
iqtishad-1236	112	13	of	of	ADP
iqtishad-1236	112	14	financial	financial	ADJ
iqtishad-1236	112	15	statements	statement	NOUN
iqtishad-1236	112	16	(	(	PUNCT
iqtishad-1236	112	17	present	present	ADJ
iqtishad-1236	112	18	and	and	CCONJ
iqtishad-1236	112	19	potentialinvestors	potentialinvestor	NOUN
iqtishad-1236	112	20	,	,	PUNCT
iqtishad-1236	112	21	creditors	creditor	NOUN
iqtishad-1236	112	22	and	and	CCONJ
iqtishad-1236	112	23	others	other	NOUN
iqtishad-1236	112	24	)	)	PUNCT
iqtishad-1236	112	25	with	with	ADP
iqtishad-1236	112	26	information	information	NOUN
iqtishad-1236	112	27	that	that	PRON
iqtishad-1236	112	28	is	be	AUX
iqtishad-1236	112	29	useful	useful	ADJ
iqtishad-1236	112	30	in	in	ADP
iqtishad-1236	112	31	making	make	VERB
iqtishad-1236	112	32	investment	investment	NOUN
iqtishad-1236	112	33	,	,	PUNCT
iqtishad-1236	112	34	credit	credit	NOUN
iqtishad-1236	112	35	,	,	PUNCT
iqtishad-1236	112	36	and	and	CCONJ
iqtishad-1236	112	37	similar	similar	ADJ
iqtishad-1236	112	38	decisions	decision	NOUN
iqtishad-1236	112	39	”	"	PUNCT
iqtishad-1236	112	40	(	(	PUNCT
iqtishad-1236	112	41	benston	benston	NOUN
iqtishad-1236	112	42	,	,	PUNCT
iqtishad-1236	112	43	2008	2008	NUM
iqtishad-1236	112	44	)	)	PUNCT
iqtishad-1236	112	45	.	.	PUNCT
iqtishad-1236	113	1	sfas	sfas	NOUN
iqtishad-1236	113	2	157	157	NUM
iqtishad-1236	113	3	provides	provide	VERB
iqtishad-1236	113	4	the	the	DET
iqtishad-1236	113	5	hierarchy	hierarchy	NOUN
iqtishad-1236	113	6	inputs	input	NOUN
iqtishad-1236	113	7	in	in	ADP
iqtishad-1236	113	8	order	order	NOUN
iqtishad-1236	113	9	to	to	PART
iqtishad-1236	113	10	measure	measure	VERB
iqtishad-1236	113	11	from	from	ADP
iqtishad-1236	113	12	the	the	DET
iqtishad-1236	113	13	most	most	ADJ
iqtishad-1236	113	14	to	to	PART
iqtishad-1236	113	15	least	least	ADJ
iqtishad-1236	113	16	reliable	reliable	ADJ
iqtishad-1236	113	17	into	into	ADP
iqtishad-1236	113	18	fair	fair	ADJ
iqtishad-1236	113	19	value	value	NOUN
iqtishad-1236	113	20	measurement	measurement	NOUN
iqtishad-1236	113	21	(	(	PUNCT
iqtishad-1236	113	22	ryan	ryan	PROPN
iqtishad-1236	113	23	,	,	PUNCT
iqtishad-1236	113	24	2008	2008	NUM
iqtishad-1236	113	25	)	)	PUNCT
iqtishad-1236	113	26	.	.	PUNCT
iqtishad-1236	114	1	in	in	ADP
iqtishad-1236	114	2	addition	addition	NOUN
iqtishad-1236	114	3	to	to	ADP
iqtishad-1236	114	4	the	the	DET
iqtishad-1236	114	5	level	level	NOUN
iqtishad-1236	114	6	inputs	input	VERB
iqtishad-1236	114	7	that	that	PRON
iqtishad-1236	114	8	penman	penman	PROPN
iqtishad-1236	114	9	(	(	PUNCT
iqtishad-1236	114	10	2007	2007	NUM
iqtishad-1236	114	11	)	)	PUNCT
iqtishad-1236	114	12	identifies	identify	VERB
iqtishad-1236	114	13	the	the	DET
iqtishad-1236	114	14	pluses	plus	NOUN
iqtishad-1236	114	15	and	and	CCONJ
iqtishad-1236	114	16	minuses	minus	NOUN
iqtishad-1236	114	17	regarding	regard	VERB
iqtishad-1236	114	18	to	to	ADP
iqtishad-1236	114	19	the	the	DET
iqtishad-1236	114	20	implementation	implementation	NOUN
iqtishad-1236	114	21	of	of	ADP
iqtishad-1236	114	22	inputs	input	NOUN
iqtishad-1236	114	23	lever	lever	PROPN
iqtishad-1236	114	24	1	1	NUM
iqtishad-1236	114	25	,	,	PUNCT
iqtishad-1236	114	26	2	2	NUM
iqtishad-1236	114	27	,	,	PUNCT
iqtishad-1236	114	28	and	and	CCONJ
iqtishad-1236	114	29	level	level	VERB
iqtishad-1236	114	30	3.the	3.the	DET
iqtishad-1236	114	31	pluses	plus	NOUN
iqtishad-1236	114	32	and	and	CCONJ
iqtishad-1236	114	33	minuses	minus	NOUN
iqtishad-1236	114	34	of	of	ADP
iqtishad-1236	114	35	level	level	NOUN
iqtishad-1236	114	36	inputs	input	NOUN
iqtishad-1236	114	37	as	as	SCONJ
iqtishad-1236	114	38	follows	follow	VERB
iqtishad-1236	114	39	:	:	PUNCT
iqtishad-1236	114	40	pluses	plus	NOUN
iqtishad-1236	114	41	and	and	CCONJ
iqtishad-1236	114	42	minuses	minus	NOUN
iqtishad-1236	114	43	of	of	ADP
iqtishad-1236	114	44	level	level	NOUN
iqtishad-1236	114	45	1	1	NUM
iqtishad-1236	114	46	fair	fair	ADJ
iqtishad-1236	114	47	value	value	NOUN
iqtishad-1236	114	48	measurement	measurement	NOUN
iqtishad-1236	114	49	penman	penman	NOUN
iqtishad-1236	114	50	(	(	PUNCT
iqtishad-1236	114	51	2007	2007	NUM
iqtishad-1236	114	52	)	)	PUNCT
iqtishad-1236	114	53	argues	argue	VERB
iqtishad-1236	114	54	that	that	SCONJ
iqtishad-1236	114	55	there	there	PRON
iqtishad-1236	114	56	is	be	VERB
iqtishad-1236	114	57	a	a	DET
iqtishad-1236	114	58	subjective	subjective	ADJ
iqtishad-1236	114	59	estimate	estimate	NOUN
iqtishad-1236	114	60	of	of	ADP
iqtishad-1236	114	61	fair	fair	ADJ
iqtishad-1236	114	62	value	value	NOUN
iqtishad-1236	114	63	of	of	ADP
iqtishad-1236	114	64	asset	asset	NOUN
iqtishad-1236	114	65	and	and	CCONJ
iqtishad-1236	114	66	liability	liability	NOUN
iqtishad-1236	114	67	for	for	ADP
iqtishad-1236	114	68	shareholders	shareholder	NOUN
iqtishad-1236	114	69	with	with	ADP
iqtishad-1236	114	70	regard	regard	NOUN
iqtishad-1236	114	71	to	to	ADP
iqtishad-1236	114	72	the	the	DET
iqtishad-1236	114	73	idea	idea	NOUN
iqtishad-1236	114	74	of	of	ADP
iqtishad-1236	114	75	accounting	accounting	NOUN
iqtishad-1236	114	76	information	information	NOUN
iqtishad-1236	114	77	probably	probably	ADV
iqtishad-1236	114	78	is	be	AUX
iqtishad-1236	114	79	based	base	VERB
iqtishad-1236	114	80	on	on	ADP
iqtishad-1236	114	81	the	the	DET
iqtishad-1236	114	82	objective	objective	NOUN
iqtishad-1236	114	83	,	,	PUNCT
iqtishad-1236	114	84	reliable	reliable	ADJ
iqtishad-1236	114	85	evidence	evidence	NOUN
iqtishad-1236	114	86	.	.	PUNCT
iqtishad-1236	115	1	therefore	therefore	ADV
iqtishad-1236	115	2	,	,	PUNCT
iqtishad-1236	115	3	penman	penman	PROPN
iqtishad-1236	115	4	provides	provide	VERB
iqtishad-1236	115	5	the	the	DET
iqtishad-1236	115	6	plus	plus	NOUN
iqtishad-1236	115	7	and	and	CCONJ
iqtishad-1236	115	8	minus	minus	NOUN
iqtishad-1236	115	9	with	with	ADP
iqtishad-1236	115	10	regard	regard	NOUN
iqtishad-1236	115	11	to	to	ADP
iqtishad-1236	115	12	level	level	NOUN
iqtishad-1236	115	13	1	1	NUM
iqtishad-1236	115	14	:	:	PUNCT
iqtishad-1236	115	15	the	the	DET
iqtishad-1236	115	16	plus	plus	NOUN
iqtishad-1236	115	17	:	:	PUNCT
iqtishad-1236	115	18	“	"	PUNCT
iqtishad-1236	115	19	fair	fair	ADJ
iqtishad-1236	115	20	(	(	PUNCT
iqtishad-1236	115	21	market	market	NOUN
iqtishad-1236	115	22	)	)	PUNCT
iqtishad-1236	115	23	values	value	NOUN
iqtishad-1236	115	24	are	be	AUX
iqtishad-1236	115	25	a	a	DET
iqtishad-1236	115	26	plus	plus	NOUN
iqtishad-1236	115	27	when	when	SCONJ
iqtishad-1236	115	28	value	value	NOUN
iqtishad-1236	115	29	to	to	ADP
iqtishad-1236	115	30	shareholders	shareholder	NOUN
iqtishad-1236	115	31	is	be	AUX
iqtishad-1236	115	32	determined	determine	VERB
iqtishad-1236	115	33	solely	solely	ADV
iqtishad-1236	115	34	by	by	ADP
iqtishad-1236	115	35	exposure	exposure	NOUN
iqtishad-1236	115	36	to	to	ADP
iqtishad-1236	115	37	market	market	NOUN
iqtishad-1236	115	38	price	price	NOUN
iqtishad-1236	115	39	;	;	PUNCT
iqtishad-1236	115	40	that	that	PRON
iqtishad-1236	115	41	is	is	ADV
iqtishad-1236	115	42	,	,	PUNCT
iqtishad-1236	115	43	shareholder	shareholder	NOUN
iqtishad-1236	115	44	value	value	NOUN
iqtishad-1236	115	45	is	be	AUX
iqtishad-1236	115	46	one	one	NUM
iqtishad-1236	115	47	-	-	PUNCT
iqtishad-1236	115	48	to	to	ADP
iqtishad-1236	115	49	-	-	PUNCT
iqtishad-1236	115	50	one	one	NUM
iqtishad-1236	115	51	with	with	ADP
iqtishad-1236	115	52	market	market	NOUN
iqtishad-1236	115	53	prices	price	NOUN
iqtishad-1236	115	54	”	"	PUNCT
iqtishad-1236	115	55	.	.	PUNCT
iqtishad-1236	116	1	the	the	DET
iqtishad-1236	116	2	minus	minus	NOUN
iqtishad-1236	116	3	:	:	PUNCT
iqtishad-1236	116	4	“	"	PUNCT
iqtishad-1236	116	5	fair	fair	ADJ
iqtishad-1236	116	6	(	(	PUNCT
iqtishad-1236	116	7	market	market	NOUN
iqtishad-1236	116	8	)	)	PUNCT
iqtishad-1236	116	9	values	value	NOUN
iqtishad-1236	116	10	are	be	AUX
iqtishad-1236	116	11	a	a	DET
iqtishad-1236	116	12	minus	minus	NOUN
iqtishad-1236	116	13	when	when	SCONJ
iqtishad-1236	116	14	the	the	DET
iqtishad-1236	116	15	firm	firm	NOUN
iqtishad-1236	116	16	arbitrages	arbitrage	VERB
iqtishad-1236	116	17	market	market	NOUN
iqtishad-1236	116	18	prices	price	NOUN
iqtishad-1236	116	19	that	that	PRON
iqtishad-1236	116	20	is	be	AUX
iqtishad-1236	116	21	,	,	PUNCT
iqtishad-1236	116	22	fair	fair	ADJ
iqtishad-1236	116	23	value	value	NOUN
iqtishad-1236	116	24	is	be	AUX
iqtishad-1236	116	25	not	not	PART
iqtishad-1236	116	26	appropriate	appropriate	ADJ
iqtishad-1236	116	27	when	when	SCONJ
iqtishad-1236	116	28	the	the	DET
iqtishad-1236	116	29	firm	firm	NOUN
iqtishad-1236	116	30	adds	add	VERB
iqtishad-1236	116	31	value	value	NOUN
iqtishad-1236	116	32	(	(	PUNCT
iqtishad-1236	116	33	for	for	ADP
iqtishad-1236	116	34	shareholders	shareholder	NOUN
iqtishad-1236	116	35	)	)	PUNCT
iqtishad-1236	116	36	by	by	ADP
iqtishad-1236	116	37	buying	buy	VERB
iqtishad-1236	116	38	at	at	ADP
iqtishad-1236	116	39	(	(	PUNCT
iqtishad-1236	116	40	input	input	NOUN
iqtishad-1236	116	41	)	)	PUNCT
iqtishad-1236	116	42	market	market	NOUN
iqtishad-1236	116	43	prices	price	NOUN
iqtishad-1236	116	44	and	and	CCONJ
iqtishad-1236	116	45	selling	sell	VERB
iqtishad-1236	116	46	at	at	ADP
iqtishad-1236	116	47	(	(	PUNCT
iqtishad-1236	116	48	output	output	NOUN
iqtishad-1236	116	49	)	)	PUNCT
iqtishad-1236	116	50	market	market	NOUN
iqtishad-1236	116	51	prices	price	NOUN
iqtishad-1236	116	52	”	"	PUNCT
iqtishad-1236	116	53	.	.	PUNCT
iqtishad-1236	117	1	pluses	plus	NOUN
iqtishad-1236	117	2	and	and	CCONJ
iqtishad-1236	117	3	minuses	minus	NOUN
iqtishad-1236	117	4	of	of	ADP
iqtishad-1236	117	5	level	level	NOUN
iqtishad-1236	117	6	2	2	NUM
iqtishad-1236	117	7	and	and	CCONJ
iqtishad-1236	117	8	3	3	NUM
iqtishad-1236	117	9	fair	fair	ADJ
iqtishad-1236	117	10	value	value	NOUN
iqtishad-1236	117	11	measurement	measurement	NOUN
iqtishad-1236	117	12	level	level	NOUN
iqtishad-1236	117	13	2	2	NUM
iqtishad-1236	117	14	and	and	CCONJ
iqtishad-1236	117	15	3	3	NUM
iqtishad-1236	117	16	provide	provide	VERB
iqtishad-1236	117	17	the	the	DET
iqtishad-1236	117	18	estimates	estimate	NOUN
iqtishad-1236	117	19	of	of	ADP
iqtishad-1236	117	20	hypothetical	hypothetical	ADJ
iqtishad-1236	117	21	market	market	NOUN
iqtishad-1236	117	22	price	price	NOUN
iqtishad-1236	117	23	which	which	PRON
iqtishad-1236	117	24	there	there	PRON
iqtishad-1236	117	25	is	be	VERB
iqtishad-1236	117	26	a	a	DET
iqtishad-1236	117	27	subjective	subjective	ADJ
iqtishad-1236	117	28	estimate	estimate	NOUN
iqtishad-1236	117	29	in	in	ADP
iqtishad-1236	117	30	this	this	DET
iqtishad-1236	117	31	objectivity	objectivity	NOUN
iqtishad-1236	117	32	of	of	ADP
iqtishad-1236	117	33	those	those	DET
iqtishad-1236	117	34	levels	level	NOUN
iqtishad-1236	117	35	(	(	PUNCT
iqtishad-1236	117	36	penman	penman	NOUN
iqtishad-1236	117	37	,	,	PUNCT
iqtishad-1236	117	38	2007	2007	NUM
iqtishad-1236	117	39	)	)	PUNCT
iqtishad-1236	117	40	.	.	PUNCT
iqtishad-1236	118	1	jamaluddin	jamaluddin	PROPN
iqtishad-1236	118	2	majid	majid	PROPN
iqtishad-1236	118	3	:	:	PUNCT
iqtishad-1236	118	4	the	the	DET
iqtishad-1236	118	5	critical	critical	ADJ
iqtishad-1236	118	6	aspect	aspect	NOUN
iqtishad-1236	118	7	on	on	ADP
iqtishad-1236	118	8	fair	fair	ADJ
iqtishad-1236	118	9	value	value	NOUN
iqtishad-1236	118	10	accounting	account	VERB
iqtishad-1236	118	11	291	291	NUM
iqtishad-1236	118	12	for	for	ADP
iqtishad-1236	118	13	this	this	DET
iqtishad-1236	118	14	level	level	NOUN
iqtishad-1236	118	15	2	2	NUM
iqtishad-1236	118	16	and	and	CCONJ
iqtishad-1236	118	17	3	3	NUM
iqtishad-1236	118	18	penman	penman	NOUN
iqtishad-1236	118	19	highlights	highlight	NOUN
iqtishad-1236	118	20	how	how	SCONJ
iqtishad-1236	118	21	important	important	ADJ
iqtishad-1236	118	22	the	the	DET
iqtishad-1236	118	23	integrity	integrity	NOUN
iqtishad-1236	118	24	of	of	ADP
iqtishad-1236	118	25	managers	manager	NOUN
iqtishad-1236	118	26	with	with	ADP
iqtishad-1236	118	27	regard	regard	NOUN
iqtishad-1236	118	28	to	to	ADP
iqtishad-1236	118	29	the	the	DET
iqtishad-1236	118	30	potential	potential	NOUN
iqtishad-1236	118	31	their	their	PRON
iqtishad-1236	118	32	subjective	subjective	ADJ
iqtishad-1236	118	33	biases	bias	NOUN
iqtishad-1236	118	34	in	in	ADP
iqtishad-1236	118	35	using	use	VERB
iqtishad-1236	118	36	this	this	DET
iqtishad-1236	118	37	levels	level	NOUN
iqtishad-1236	118	38	as	as	ADV
iqtishad-1236	118	39	well	well	ADV
iqtishad-1236	118	40	as	as	ADP
iqtishad-1236	118	41	the	the	DET
iqtishad-1236	118	42	effectiveness	effectiveness	NOUN
iqtishad-1236	118	43	of	of	ADP
iqtishad-1236	118	44	the	the	DET
iqtishad-1236	118	45	control	control	NOUN
iqtishad-1236	118	46	is	be	AUX
iqtishad-1236	118	47	very	very	ADV
iqtishad-1236	118	48	important	important	ADJ
iqtishad-1236	118	49	such	such	ADJ
iqtishad-1236	118	50	as	as	ADP
iqtishad-1236	118	51	the	the	DET
iqtishad-1236	118	52	independence	independence	NOUN
iqtishad-1236	118	53	and	and	CCONJ
iqtishad-1236	118	54	competence	competence	NOUN
iqtishad-1236	118	55	of	of	ADP
iqtishad-1236	118	56	monitors	monitor	NOUN
iqtishad-1236	118	57	-	-	PUNCT
iqtishad-1236	118	58	auditors	auditor	NOUN
iqtishad-1236	118	59	,	,	PUNCT
iqtishad-1236	118	60	assessor	assessor	NOUN
iqtishad-1236	118	61	and	and	CCONJ
iqtishad-1236	118	62	corporate	corporate	ADJ
iqtishad-1236	118	63	boards	board	NOUN
iqtishad-1236	118	64	.	.	PUNCT
iqtishad-1236	119	1	with	with	ADP
iqtishad-1236	119	2	regard	regard	NOUN
iqtishad-1236	119	3	to	to	ADP
iqtishad-1236	119	4	the	the	DET
iqtishad-1236	119	5	estimated	estimate	VERB
iqtishad-1236	119	6	fair	fair	ADJ
iqtishad-1236	119	7	value	value	NOUN
iqtishad-1236	119	8	that	that	PRON
iqtishad-1236	119	9	penman	penman	PROPN
iqtishad-1236	119	10	(	(	PUNCT
iqtishad-1236	119	11	2007	2007	NUM
iqtishad-1236	119	12	)	)	PUNCT
iqtishad-1236	119	13	provides	provide	VERB
iqtishad-1236	119	14	that	that	DET
iqtishad-1236	119	15	plus	plus	CCONJ
iqtishad-1236	119	16	and	and	CCONJ
iqtishad-1236	119	17	minuses	minus	NOUN
iqtishad-1236	119	18	of	of	ADP
iqtishad-1236	119	19	level	level	NOUN
iqtishad-1236	119	20	2	2	NUM
iqtishad-1236	119	21	and	and	CCONJ
iqtishad-1236	119	22	3	3	NUM
iqtishad-1236	119	23	fair	fair	ADJ
iqtishad-1236	119	24	value	value	NOUN
iqtishad-1236	119	25	measurement	measurement	NOUN
iqtishad-1236	119	26	.	.	PUNCT
iqtishad-1236	120	1	those	those	PRON
iqtishad-1236	120	2	are	be	AUX
iqtishad-1236	120	3	as	as	SCONJ
iqtishad-1236	120	4	follows	follow	VERB
iqtishad-1236	120	5	:	:	PUNCT
iqtishad-1236	120	6	1	1	X
iqtishad-1236	120	7	.	.	PUNCT
iqtishad-1236	120	8	fair	fair	ADJ
iqtishad-1236	120	9	value	value	NOUN
iqtishad-1236	120	10	accounting	accounting	NOUN
iqtishad-1236	120	11	applies	apply	VERB
iqtishad-1236	120	12	only	only	ADV
iqtishad-1236	120	13	when	when	SCONJ
iqtishad-1236	120	14	shareholder	shareholder	NOUN
iqtishad-1236	120	15	value	value	NOUN
iqtishad-1236	120	16	is	be	AUX
iqtishad-1236	120	17	solely	solely	ADV
iqtishad-1236	120	18	determined	determine	VERB
iqtishad-1236	120	19	by	by	ADP
iqtishad-1236	120	20	exposure	exposure	NOUN
iqtishad-1236	120	21	to	to	ADP
iqtishad-1236	120	22	market	market	NOUN
iqtishad-1236	120	23	prices	price	NOUN
iqtishad-1236	120	24	means	mean	VERB
iqtishad-1236	120	25	that	that	SCONJ
iqtishad-1236	120	26	,	,	PUNCT
iqtishad-1236	120	27	in	in	ADP
iqtishad-1236	120	28	most	most	ADJ
iqtishad-1236	120	29	cases	case	NOUN
iqtishad-1236	120	30	,	,	PUNCT
iqtishad-1236	120	31	there	there	PRON
iqtishad-1236	120	32	will	will	AUX
iqtishad-1236	120	33	be	be	AUX
iqtishad-1236	120	34	an	an	DET
iqtishad-1236	120	35	active	active	ADJ
iqtishad-1236	120	36	market	market	NOUN
iqtishad-1236	120	37	where	where	SCONJ
iqtishad-1236	120	38	level	level	NOUN
iqtishad-1236	120	39	1	1	NUM
iqtishad-1236	120	40	measurements	measurement	NOUN
iqtishad-1236	120	41	are	be	AUX
iqtishad-1236	120	42	available	available	ADJ
iqtishad-1236	120	43	.	.	PUNCT
iqtishad-1236	121	1	2	2	X
iqtishad-1236	121	2	.	.	X
iqtishad-1236	121	3	one	one	PRON
iqtishad-1236	121	4	must	must	AUX
iqtishad-1236	121	5	question	question	VERB
iqtishad-1236	121	6	whether	whether	SCONJ
iqtishad-1236	121	7	level	level	NOUN
iqtishad-1236	121	8	3	3	NUM
iqtishad-1236	121	9	really	really	ADV
iqtishad-1236	121	10	enforces	enforce	VERB
iqtishad-1236	121	11	a	a	DET
iqtishad-1236	121	12	discipline	discipline	NOUN
iqtishad-1236	121	13	in	in	ADP
iqtishad-1236	121	14	estimating	estimate	VERB
iqtishad-1236	121	15	market	market	NOUN
iqtishad-1236	121	16	prices	price	NOUN
iqtishad-1236	121	17	.	.	PUNCT
iqtishad-1236	122	1	3	3	X
iqtishad-1236	122	2	.	.	X
iqtishad-1236	122	3	fair	fair	ADJ
iqtishad-1236	122	4	value	value	NOUN
iqtishad-1236	122	5	estimation	estimation	NOUN
iqtishad-1236	122	6	errors	error	NOUN
iqtishad-1236	122	7	introduce	introduce	VERB
iqtishad-1236	122	8	error	error	NOUN
iqtishad-1236	122	9	into	into	ADP
iqtishad-1236	122	10	the	the	DET
iqtishad-1236	122	11	balance	balance	NOUN
iqtishad-1236	122	12	sheet	sheet	NOUN
iqtishad-1236	122	13	but	but	CCONJ
iqtishad-1236	122	14	also	also	ADV
iqtishad-1236	122	15	the	the	DET
iqtishad-1236	122	16	income	income	NOUN
iqtishad-1236	122	17	statement	statement	NOUN
iqtishad-1236	122	18	(	(	PUNCT
iqtishad-1236	122	19	which	which	PRON
iqtishad-1236	122	20	reports	report	VERB
iqtishad-1236	122	21	the	the	DET
iqtishad-1236	122	22	change	change	NOUN
iqtishad-1236	122	23	in	in	ADP
iqtishad-1236	122	24	fair	fair	ADJ
iqtishad-1236	122	25	value	value	NOUN
iqtishad-1236	122	26	)	)	PUNCT
iqtishad-1236	122	27	.	.	PUNCT
iqtishad-1236	123	1	4	4	X
iqtishad-1236	123	2	.	.	X
iqtishad-1236	123	3	historical	historical	ADJ
iqtishad-1236	123	4	cost	cost	NOUN
iqtishad-1236	123	5	involves	involve	VERB
iqtishad-1236	123	6	estimates	estimate	NOUN
iqtishad-1236	123	7	and	and	CCONJ
iqtishad-1236	123	8	estimated	estimate	VERB
iqtishad-1236	123	9	fair	fair	ADJ
iqtishad-1236	123	10	values	value	NOUN
iqtishad-1236	123	11	are	be	AUX
iqtishad-1236	123	12	nodifferent	nodifferent	ADJ
iqtishad-1236	123	13	.	.	PUNCT
iqtishad-1236	124	1	5	5	X
iqtishad-1236	124	2	.	.	X
iqtishad-1236	124	3	historical	historical	ADJ
iqtishad-1236	124	4	cost	cost	NOUN
iqtishad-1236	124	5	estimates	estimate	NOUN
iqtishad-1236	124	6	true	true	ADJ
iqtishad-1236	124	7	up	up	ADP
iqtishad-1236	124	8	against	against	ADP
iqtishad-1236	124	9	the	the	DET
iqtishad-1236	124	10	actual	actual	ADJ
iqtishad-1236	124	11	transaction	transaction	NOUN
iqtishad-1236	124	12	record	record	NOUN
iqtishad-1236	124	13	,	,	PUNCT
iqtishad-1236	124	14	and	and	CCONJ
iqtishad-1236	124	15	usually	usually	ADV
iqtishad-1236	124	16	fairly	fairly	ADV
iqtishad-1236	124	17	quickly	quickly	ADV
iqtishad-1236	124	18	.	.	PUNCT
iqtishad-1236	125	1	6	6	X
iqtishad-1236	125	2	.	.	X
iqtishad-1236	125	3	an	an	DET
iqtishad-1236	125	4	analyst	analyst	NOUN
iqtishad-1236	125	5	will	will	AUX
iqtishad-1236	125	6	have	have	VERB
iqtishad-1236	125	7	difficulty	difficulty	NOUN
iqtishad-1236	125	8	in	in	ADP
iqtishad-1236	125	9	carrying	carry	VERB
iqtishad-1236	125	10	out	out	ADP
iqtishad-1236	125	11	a	a	DET
iqtishad-1236	125	12	quality	quality	NOUN
iqtishad-1236	125	13	analysis	analysis	NOUN
iqtishad-1236	125	14	on	on	ADP
iqtishad-1236	125	15	fair	fair	ADJ
iqtishad-1236	125	16	value	value	NOUN
iqtishad-1236	125	17	accounting	accounting	NOUN
iqtishad-1236	125	18	.	.	PUNCT
iqtishad-1236	126	1	7	7	X
iqtishad-1236	126	2	.	.	X
iqtishad-1236	126	3	the	the	DET
iqtishad-1236	126	4	observed	observed	ADJ
iqtishad-1236	126	5	market	market	NOUN
iqtishad-1236	126	6	behavior	behavior	NOUN
iqtishad-1236	126	7	is	be	AUX
iqtishad-1236	126	8	instructive	instructive	ADJ
iqtishad-1236	126	9	.	.	PUNCT
iqtishad-1236	127	1	8	8	X
iqtishad-1236	127	2	.	.	PUNCT
iqtishad-1236	128	1	the	the	DET
iqtishad-1236	128	2	informative	informative	ADJ
iqtishad-1236	128	3	of	of	ADP
iqtishad-1236	128	4	fair	fair	ADJ
iqtishad-1236	128	5	values	value	NOUN
iqtishad-1236	128	6	declines	decline	NOUN
iqtishad-1236	128	7	as	as	SCONJ
iqtishad-1236	128	8	estimates	estimate	NOUN
iqtishad-1236	128	9	are	be	AUX
iqtishad-1236	128	10	introduced	introduce	VERB
iqtishad-1236	128	11	.	.	PUNCT
iqtishad-1236	129	1	to	to	PART
iqtishad-1236	129	2	sum	sum	VERB
iqtishad-1236	129	3	up	up	ADP
iqtishad-1236	129	4	,	,	PUNCT
iqtishad-1236	129	5	based	base	VERB
iqtishad-1236	129	6	on	on	ADP
iqtishad-1236	129	7	the	the	DET
iqtishad-1236	129	8	discussion	discussion	NOUN
iqtishad-1236	129	9	,	,	PUNCT
iqtishad-1236	129	10	my	my	PRON
iqtishad-1236	129	11	opinion	opinion	NOUN
iqtishad-1236	129	12	to	to	ADP
iqtishad-1236	129	13	fair	fair	ADJ
iqtishad-1236	129	14	value	value	NOUN
iqtishad-1236	129	15	implications	implication	NOUN
iqtishad-1236	129	16	that	that	PRON
iqtishad-1236	129	17	fair	fair	ADJ
iqtishad-1236	129	18	value	value	NOUN
iqtishad-1236	129	19	accounting	accounting	NOUN
iqtishad-1236	129	20	provide	provide	NOUN
iqtishad-1236	129	21	pros	pro	NOUN
iqtishad-1236	129	22	and	and	CCONJ
iqtishad-1236	129	23	cons	con	NOUN
iqtishad-1236	129	24	among	among	ADP
iqtishad-1236	129	25	researchers	researcher	NOUN
iqtishad-1236	129	26	that	that	SCONJ
iqtishad-1236	129	27	the	the	DET
iqtishad-1236	129	28	main	main	ADJ
iqtishad-1236	129	29	weakness	weakness	NOUN
iqtishad-1236	129	30	of	of	ADP
iqtishad-1236	129	31	the	the	DET
iqtishad-1236	129	32	fair	fair	ADJ
iqtishad-1236	129	33	value	value	NOUN
iqtishad-1236	129	34	is	be	AUX
iqtishad-1236	129	35	not	not	PART
iqtishad-1236	129	36	indicating	indicate	VERB
iqtishad-1236	129	37	as	as	ADP
iqtishad-1236	129	38	the	the	DET
iqtishad-1236	129	39	value	value	NOUN
iqtishad-1236	129	40	of	of	ADP
iqtishad-1236	129	41	the	the	DET
iqtishad-1236	129	42	measurement	measurement	NOUN
iqtishad-1236	129	43	date	date	NOUN
iqtishad-1236	129	44	at	at	ADP
iqtishad-1236	129	45	large	large	ADJ
iqtishad-1236	129	46	that	that	DET
iqtishad-1236	129	47	measurement	measurement	NOUN
iqtishad-1236	129	48	probably	probably	ADV
iqtishad-1236	129	49	could	could	AUX
iqtishad-1236	129	50	be	be	AUX
iqtishad-1236	129	51	manipulate	manipulate	VERB
iqtishad-1236	129	52	due	due	ADJ
iqtishad-1236	129	53	to	to	ADP
iqtishad-1236	129	54	subjective	subjective	ADJ
iqtishad-1236	129	55	estimates	estimate	NOUN
iqtishad-1236	129	56	.	.	PUNCT
iqtishad-1236	130	1	therefore	therefore	ADV
iqtishad-1236	130	2	,	,	PUNCT
iqtishad-1236	130	3	it	it	PRON
iqtishad-1236	130	4	provides	provide	VERB
iqtishad-1236	130	5	the	the	DET
iqtishad-1236	130	6	bad	bad	ADJ
iqtishad-1236	130	7	implication	implication	NOUN
iqtishad-1236	130	8	to	to	ADP
iqtishad-1236	130	9	economics	economic	NOUN
iqtishad-1236	130	10	decision	decision	NOUN
iqtishad-1236	130	11	regarding	regard	VERB
iqtishad-1236	130	12	to	to	ADP
iqtishad-1236	130	13	substantial	substantial	ADJ
iqtishad-1236	130	14	uncertainty	uncertainty	NOUN
iqtishad-1236	130	15	in	in	ADP
iqtishad-1236	130	16	fair	fair	ADJ
iqtishad-1236	130	17	value	value	NOUN
iqtishad-1236	130	18	measurement	measurement	NOUN
iqtishad-1236	130	19	.	.	PUNCT
iqtishad-1236	131	1	fair	fair	ADJ
iqtishad-1236	131	2	value	value	NOUN
iqtishad-1236	131	3	accounting	accounting	NOUN
iqtishad-1236	131	4	ifrs	ifrs	NOUN
iqtishad-1236	131	5	regarding	regard	VERB
iqtishad-1236	131	6	to	to	ADP
iqtishad-1236	131	7	fair	fair	ADJ
iqtishad-1236	131	8	value	value	NOUN
iqtishad-1236	131	9	accounting	accounting	NOUN
iqtishad-1236	131	10	that	that	PRON
iqtishad-1236	131	11	iasb	iasb	VERB
iqtishad-1236	131	12	provides	provide	VERB
iqtishad-1236	131	13	conceptual	conceptual	ADJ
iqtishad-1236	131	14	framework	framework	NOUN
iqtishad-1236	131	15	as	as	ADP
iqtishad-1236	131	16	guidance	guidance	NOUN
iqtishad-1236	131	17	.	.	PUNCT
iqtishad-1236	132	1	however	however	ADV
iqtishad-1236	132	2	,	,	PUNCT
iqtishad-1236	132	3	barth	barth	NOUN
iqtishad-1236	132	4	(	(	PUNCT
iqtishad-1236	132	5	2007	2007	NUM
iqtishad-1236	132	6	)	)	PUNCT
iqtishad-1236	132	7	states	state	VERB
iqtishad-1236	132	8	that	that	SCONJ
iqtishad-1236	132	9	with	with	ADP
iqtishad-1236	132	10	regard	regard	NOUN
iqtishad-1236	132	11	to	to	ADP
iqtishad-1236	132	12	accounting	accounting	NOUN
iqtishad-1236	132	13	measurement	measurement	NOUN
iqtishad-1236	132	14	,	,	PUNCT
iqtishad-1236	132	15	iasb	iasb	VERB
iqtishad-1236	132	16	’s	’s	PART
iqtishad-1236	132	17	framework	framework	NOUN
iqtishad-1236	132	18	is	be	AUX
iqtishad-1236	132	19	not	not	PART
iqtishad-1236	132	20	providing	provide	VERB
iqtishad-1236	132	21	much	much	ADJ
iqtishad-1236	132	22	guidance	guidance	NOUN
iqtishad-1236	132	23	such	such	ADJ
iqtishad-1236	132	24	as	as	ADP
iqtishad-1236	132	25	historical	historical	ADJ
iqtishad-1236	132	26	cost	cost	NOUN
iqtishad-1236	132	27	and	and	CCONJ
iqtishad-1236	132	28	settlement	settlement	NOUN
iqtishad-1236	132	29	value	value	NOUN
iqtishad-1236	132	30	,	,	PUNCT
iqtishad-1236	132	31	measurement	measurement	NOUN
iqtishad-1236	132	32	technique	technique	NOUN
iqtishad-1236	132	33	,	,	PUNCT
iqtishad-1236	132	34	such	such	ADJ
iqtishad-1236	132	35	as	as	ADP
iqtishad-1236	132	36	present	present	ADJ
iqtishad-1236	132	37	value	value	NOUN
iqtishad-1236	132	38	that	that	SCONJ
iqtishad-1236	132	39	there	there	PRON
iqtishad-1236	132	40	is	be	VERB
iqtishad-1236	132	41	no	no	DET
iqtishad-1236	132	42	properly	properly	ADV
iqtishad-1236	132	43	guidance	guidance	NOUN
iqtishad-1236	132	44	to	to	PART
iqtishad-1236	132	45	choose	choose	VERB
iqtishad-1236	132	46	among	among	ADP
iqtishad-1236	132	47	.	.	PUNCT
iqtishad-1236	133	1	in	in	ADP
iqtishad-1236	133	2	terms	term	NOUN
iqtishad-1236	133	3	of	of	ADP
iqtishad-1236	133	4	the	the	DET
iqtishad-1236	133	5	objective	objective	NOUN
iqtishad-1236	133	6	of	of	ADP
iqtishad-1236	133	7	financial	financial	ADJ
iqtishad-1236	133	8	reporting	reporting	NOUN
iqtishad-1236	133	9	that	that	DET
iqtishad-1236	133	10	barth	barth	NOUN
iqtishad-1236	133	11	(	(	PUNCT
iqtishad-1236	133	12	2007	2007	NUM
iqtishad-1236	133	13	)	)	PUNCT
iqtishad-1236	133	14	quoted	quote	VERB
iqtishad-1236	133	15	from	from	ADP
iqtishad-1236	133	16	iasb	iasb	NOUN
iqtishad-1236	133	17	in	in	ADP
iqtishad-1236	133	18	2006	2006	NUM
iqtishad-1236	133	19	,	,	PUNCT
iqtishad-1236	133	20	para	para	PROPN
iqtishad-1236	133	21	.	.	PUNCT
iqtishad-1236	133	22	ob2	ob2	NOUN
iqtishad-1236	133	23	as	as	ADP
iqtishad-1236	133	24	‘	'	PUNCT
iqtishad-1236	133	25	to	to	PART
iqtishad-1236	133	26	provide	provide	VERB
iqtishad-1236	133	27	information	information	NOUN
iqtishad-1236	133	28	that	that	PRON
iqtishad-1236	133	29	is	be	AUX
iqtishad-1236	133	30	useful	useful	ADJ
iqtishad-1236	133	31	to	to	PART
iqtishad-1236	133	32	present	present	VERB
iqtishad-1236	133	33	and	and	CCONJ
iqtishad-1236	133	34	potential	potential	ADJ
iqtishad-1236	133	35	investors	investor	NOUN
iqtishad-1236	133	36	and	and	CCONJ
iqtishad-1236	133	37	creditors	creditor	NOUN
iqtishad-1236	133	38	and	and	CCONJ
iqtishad-1236	133	39	others	other	NOUN
iqtishad-1236	133	40	in	in	ADP
iqtishad-1236	133	41	making	make	VERB
iqtishad-1236	133	42	investment	investment	NOUN
iqtishad-1236	133	43	,	,	PUNCT
iqtishad-1236	133	44	credit	credit	NOUN
iqtishad-1236	133	45	,	,	PUNCT
iqtishad-1236	133	46	and	and	CCONJ
iqtishad-1236	133	47	similar	similar	ADJ
iqtishad-1236	133	48	resource	resource	NOUN
iqtishad-1236	133	49	allocation	allocation	NOUN
iqtishad-1236	133	50	decisions	decision	NOUN
iqtishad-1236	133	51	’	'	PUNCT
iqtishad-1236	133	52	.	.	PUNCT
iqtishad-1236	134	1	in	in	ADP
iqtishad-1236	134	2	this	this	DET
iqtishad-1236	134	3	light	light	NOUN
iqtishad-1236	134	4	,	,	PUNCT
iqtishad-1236	134	5	barth	barth	NOUN
iqtishad-1236	134	6	(	(	PUNCT
iqtishad-1236	134	7	2007	2007	NUM
iqtishad-1236	134	8	)	)	PUNCT
iqtishad-1236	134	9	argues	argue	VERB
iqtishad-1236	134	10	that	that	SCONJ
iqtishad-1236	134	11	the	the	DET
iqtishad-1236	134	12	objective	objective	NOUN
iqtishad-1236	134	13	of	of	ADP
iqtishad-1236	134	14	financial	financial	ADJ
iqtishad-1236	134	15	reporting	reporting	NOUN
iqtishad-1236	134	16	as	as	ADP
iqtishad-1236	134	17	al	al	PROPN
iqtishad-1236	134	18	-	-	PUNCT
iqtishad-1236	134	19	iqtishad	iqtishad	ADJ
iqtishad-1236	134	20	:	:	PUNCT
iqtishad-1236	134	21	vol	vol	NOUN
iqtishad-1236	134	22	.	.	PUNCT
iqtishad-1236	134	23	vi	vi	NOUN
iqtishad-1236	135	1	no	no	INTJ
iqtishad-1236	135	2	.	.	NOUN
iqtishad-1236	135	3	2	2	NUM
iqtishad-1236	135	4	,	,	PUNCT
iqtishad-1236	135	5	juli	juli	NOUN
iqtishad-1236	135	6	2014	2014	NUM
iqtishad-1236	135	7	292	292	NUM
iqtishad-1236	135	8	provided	provide	VERB
iqtishad-1236	135	9	in	in	ADP
iqtishad-1236	135	10	iasb	iasb	NOUN
iqtishad-1236	135	11	seems	seem	VERB
iqtishad-1236	135	12	focus	focus	NOUN
iqtishad-1236	135	13	on	on	ADP
iqtishad-1236	135	14	investors	investor	NOUN
iqtishad-1236	135	15	or	or	CCONJ
iqtishad-1236	135	16	investing	invest	VERB
iqtishad-1236	135	17	decision	decision	NOUN
iqtishad-1236	135	18	that	that	SCONJ
iqtishad-1236	135	19	the	the	DET
iqtishad-1236	135	20	terms	term	NOUN
iqtishad-1236	135	21	of	of	ADP
iqtishad-1236	135	22	‘	'	PUNCT
iqtishad-1236	135	23	investor	investor	NOUN
iqtishad-1236	135	24	’	'	PUNCT
iqtishad-1236	135	25	in	in	ADP
iqtishad-1236	135	26	objective	objective	NOUN
iqtishad-1236	135	27	of	of	ADP
iqtishad-1236	135	28	financial	financial	ADJ
iqtishad-1236	135	29	reporting	reporting	NOUN
iqtishad-1236	135	30	refers	refer	VERB
iqtishad-1236	135	31	to	to	ADP
iqtishad-1236	135	32	present	present	ADJ
iqtishad-1236	135	33	and	and	CCONJ
iqtishad-1236	135	34	potential	potential	ADJ
iqtishad-1236	135	35	equity	equity	NOUN
iqtishad-1236	135	36	holders	holder	NOUN
iqtishad-1236	135	37	and	and	CCONJ
iqtishad-1236	135	38	their	their	PRON
iqtishad-1236	135	39	advisers	adviser	NOUN
iqtishad-1236	135	40	,	,	PUNCT
iqtishad-1236	135	41	the	the	DET
iqtishad-1236	135	42	term	term	NOUN
iqtishad-1236	135	43	‘	'	PUNCT
iqtishad-1236	135	44	creditor	creditor	NOUN
iqtishad-1236	135	45	’	'	PUNCT
iqtishad-1236	135	46	refers	refer	VERB
iqtishad-1236	135	47	to	to	ADP
iqtishad-1236	135	48	present	present	ADJ
iqtishad-1236	135	49	and	and	CCONJ
iqtishad-1236	135	50	potential	potential	ADJ
iqtishad-1236	135	51	lenders	lender	NOUN
iqtishad-1236	135	52	and	and	CCONJ
iqtishad-1236	135	53	their	their	PRON
iqtishad-1236	135	54	advisers	adviser	NOUN
iqtishad-1236	135	55	.	.	PUNCT
iqtishad-1236	136	1	the	the	DET
iqtishad-1236	136	2	implementation	implementation	NOUN
iqtishad-1236	136	3	of	of	ADP
iqtishad-1236	136	4	iasb	iasb	NOUN
iqtishad-1236	136	5	seems	seem	VERB
iqtishad-1236	136	6	providing	provide	VERB
iqtishad-1236	136	7	some	some	DET
iqtishad-1236	136	8	misunderstandings	misunderstanding	NOUN
iqtishad-1236	136	9	with	with	ADP
iqtishad-1236	136	10	regard	regard	NOUN
iqtishad-1236	136	11	to	to	ADP
iqtishad-1236	136	12	decision	decision	NOUN
iqtishad-1236	136	13	due	due	ADP
iqtishad-1236	136	14	to	to	ADP
iqtishad-1236	136	15	accounting	accounting	NOUN
iqtishad-1236	136	16	measurement	measurement	NOUN
iqtishad-1236	136	17	in	in	ADP
iqtishad-1236	136	18	the	the	DET
iqtishad-1236	136	19	real	real	ADJ
iqtishad-1236	136	20	-	-	PUNCT
iqtishad-1236	136	21	world	world	NOUN
iqtishad-1236	136	22	economic	economic	ADJ
iqtishad-1236	136	23	phenomena	phenomenon	NOUN
iqtishad-1236	136	24	do	do	AUX
iqtishad-1236	136	25	not	not	PART
iqtishad-1236	136	26	specify	specify	VERB
iqtishad-1236	136	27	how	how	SCONJ
iqtishad-1236	136	28	to	to	PART
iqtishad-1236	136	29	measure	measure	VERB
iqtishad-1236	136	30	the	the	DET
iqtishad-1236	136	31	real	real	ADJ
iqtishad-1236	136	32	economics	economic	NOUN
iqtishad-1236	136	33	.	.	PUNCT
iqtishad-1236	137	1	for	for	ADP
iqtishad-1236	137	2	instance	instance	NOUN
iqtishad-1236	137	3	,	,	PUNCT
iqtishad-1236	137	4	not	not	PART
iqtishad-1236	137	5	all	all	PRON
iqtishad-1236	137	6	expected	expect	VERB
iqtishad-1236	137	7	inflow	inflow	NOUN
iqtishad-1236	137	8	and	and	CCONJ
iqtishad-1236	137	9	outflows	outflow	NOUN
iqtishad-1236	137	10	are	be	AUX
iqtishad-1236	137	11	assets	asset	NOUN
iqtishad-1236	137	12	and	and	CCONJ
iqtishad-1236	137	13	liabilities	liability	NOUN
iqtishad-1236	137	14	in	in	ADP
iqtishad-1236	137	15	real	real	ADJ
iqtishad-1236	137	16	economics	economic	NOUN
iqtishad-1236	137	17	for	for	ADP
iqtishad-1236	137	18	financial	financial	ADJ
iqtishad-1236	137	19	statements	statement	NOUN
iqtishad-1236	137	20	purposes	purpose	NOUN
iqtishad-1236	137	21	(	(	PUNCT
iqtishad-1236	137	22	barth	barth	NOUN
iqtishad-1236	137	23	,	,	PUNCT
iqtishad-1236	137	24	2007	2007	NUM
iqtishad-1236	137	25	)	)	PUNCT
iqtishad-1236	137	26	.	.	PUNCT
iqtishad-1236	138	1	therefore	therefore	ADV
iqtishad-1236	138	2	,	,	PUNCT
iqtishad-1236	138	3	barth	barth	NOUN
iqtishad-1236	138	4	highlights	highlight	VERB
iqtishad-1236	138	5	some	some	DET
iqtishad-1236	138	6	common	common	ADJ
iqtishad-1236	138	7	misunderstandings	misunderstanding	NOUN
iqtishad-1236	138	8	about	about	ADP
iqtishad-1236	138	9	the	the	DET
iqtishad-1236	138	10	iasb	iasb	ADJ
iqtishad-1236	138	11	approach	approach	NOUN
iqtishad-1236	138	12	.	.	PUNCT
iqtishad-1236	139	1	the	the	DET
iqtishad-1236	139	2	misunderstandings	misunderstanding	NOUN
iqtishad-1236	139	3	as	as	SCONJ
iqtishad-1236	139	4	follows	follow	VERB
iqtishad-1236	139	5	(	(	PUNCT
iqtishad-1236	139	6	barth	barth	NOUN
iqtishad-1236	139	7	,	,	PUNCT
iqtishad-1236	139	8	2007	2007	NUM
iqtishad-1236	139	9	):	):	PUNCT
iqtishad-1236	139	10	1	1	NUM
iqtishad-1236	139	11	.	.	PUNCT
iqtishad-1236	140	1	the	the	DET
iqtishad-1236	140	2	framework	framework	NOUN
iqtishad-1236	140	3	does	do	AUX
iqtishad-1236	140	4	not	not	PART
iqtishad-1236	140	5	identify	identify	VERB
iqtishad-1236	140	6	conservatism	conservatism	NOUN
iqtishad-1236	140	7	as	as	ADP
iqtishad-1236	140	8	a	a	DET
iqtishad-1236	140	9	qualitative	qualitative	ADJ
iqtishad-1236	140	10	characteristic	characteristic	NOUN
iqtishad-1236	140	11	of	of	ADP
iqtishad-1236	140	12	decision	decision	NOUN
iqtishad-1236	140	13	-	-	PUNCT
iqtishad-1236	140	14	useful	useful	ADJ
iqtishad-1236	140	15	financial	financial	ADJ
iqtishad-1236	140	16	information	information	NOUN
iqtishad-1236	140	17	.	.	PUNCT
iqtishad-1236	141	1	“	"	PUNCT
iqtishad-1236	141	2	conservative	conservative	ADJ
iqtishad-1236	141	3	amounts	amount	NOUN
iqtishad-1236	141	4	are	be	AUX
iqtishad-1236	141	5	not	not	PART
iqtishad-1236	141	6	neutral	neutral	ADJ
iqtishad-1236	141	7	,	,	PUNCT
iqtishad-1236	141	8	which	which	PRON
iqtishad-1236	141	9	is	be	AUX
iqtishad-1236	141	10	a	a	DET
iqtishad-1236	141	11	qualitative	qualitative	ADJ
iqtishad-1236	141	12	characteristic	characteristic	NOUN
iqtishad-1236	141	13	that	that	PRON
iqtishad-1236	141	14	neutralitymeans	neutralitymean	VERB
iqtishad-1236	141	15	freedom	freedom	NOUN
iqtishad-1236	141	16	from	from	ADP
iqtishad-1236	141	17	bias	bias	NOUN
iqtishad-1236	141	18	.	.	PUNCT
iqtishad-1236	142	1	conservatism	conservatism	NOUN
iqtishad-1236	142	2	implies	imply	VERB
iqtishad-1236	142	3	a	a	DET
iqtishad-1236	142	4	negative	negative	ADJ
iqtishad-1236	142	5	bias	bias	NOUN
iqtishad-1236	142	6	for	for	ADP
iqtishad-1236	142	7	assets	asset	NOUN
iqtishad-1236	142	8	and	and	CCONJ
iqtishad-1236	142	9	income	income	NOUN
iqtishad-1236	142	10	and	and	CCONJ
iqtishad-1236	142	11	a	a	DET
iqtishad-1236	142	12	positive	positive	ADJ
iqtishad-1236	142	13	bias	bias	NOUN
iqtishad-1236	142	14	for	for	ADP
iqtishad-1236	142	15	liabilities	liability	NOUN
iqtishad-1236	142	16	and	and	CCONJ
iqtishad-1236	142	17	expenses	expense	NOUN
iqtishad-1236	142	18	”	"	PUNCT
iqtishad-1236	142	19	2	2	NUM
iqtishad-1236	142	20	.	.	PUNCT
iqtishad-1236	142	21	matching	matching	NOUN
iqtishad-1236	142	22	is	be	AUX
iqtishad-1236	142	23	not	not	PART
iqtishad-1236	142	24	a	a	DET
iqtishad-1236	142	25	separate	separate	ADJ
iqtishad-1236	142	26	concept	concept	NOUN
iqtishad-1236	142	27	in	in	ADP
iqtishad-1236	142	28	the	the	DET
iqtishad-1236	142	29	framework	framework	NOUN
iqtishad-1236	142	30	.	.	PUNCT
iqtishad-1236	143	1	“	"	PUNCT
iqtishad-1236	143	2	matching	matching	NOUN
iqtishad-1236	143	3	is	be	AUX
iqtishad-1236	143	4	not	not	PART
iqtishad-1236	143	5	an	an	DET
iqtishad-1236	143	6	objective	objective	NOUN
iqtishad-1236	143	7	of	of	ADP
iqtishad-1236	143	8	accounting	accounting	NOUN
iqtishad-1236	143	9	recognition	recognition	NOUN
iqtishad-1236	143	10	or	or	CCONJ
iqtishad-1236	143	11	measurement	measurement	NOUN
iqtishad-1236	143	12	that	that	SCONJ
iqtishad-1236	143	13	the	the	DET
iqtishad-1236	143	14	framework	framework	NOUN
iqtishad-1236	143	15	is	be	AUX
iqtishad-1236	143	16	based	base	VERB
iqtishad-1236	143	17	on	on	ADP
iqtishad-1236	143	18	the	the	DET
iqtishad-1236	143	19	notion	notion	NOUN
iqtishad-1236	143	20	that	that	SCONJ
iqtishad-1236	143	21	if	if	SCONJ
iqtishad-1236	143	22	assets	asset	NOUN
iqtishad-1236	143	23	and	and	CCONJ
iqtishad-1236	143	24	liabilities	liability	NOUN
iqtishad-1236	143	25	are	be	AUX
iqtishad-1236	143	26	appropriately	appropriately	ADV
iqtishad-1236	143	27	recognized	recognize	VERB
iqtishad-1236	143	28	and	and	CCONJ
iqtishad-1236	143	29	measured	measure	VERB
iqtishad-1236	143	30	,	,	PUNCT
iqtishad-1236	143	31	profit	profit	NOUN
iqtishad-1236	143	32	or	or	CCONJ
iqtishad-1236	143	33	loss	loss	NOUN
iqtishad-1236	143	34	will	will	AUX
iqtishad-1236	143	35	be	be	AUX
iqtishad-1236	143	36	too	too	ADV
iqtishad-1236	143	37	,	,	PUNCT
iqtishad-1236	143	38	which	which	PRON
iqtishad-1236	143	39	obviates	obviate	VERB
iqtishad-1236	143	40	the	the	DET
iqtishad-1236	143	41	need	need	NOUN
iqtishad-1236	143	42	for	for	ADP
iqtishad-1236	143	43	a	a	DET
iqtishad-1236	143	44	separate	separate	ADJ
iqtishad-1236	143	45	concept	concept	NOUN
iqtishad-1236	143	46	of	of	ADP
iqtishad-1236	143	47	matching	matching	NOUN
iqtishad-1236	143	48	.	.	PUNCT
iqtishad-1236	144	1	however	however	ADV
iqtishad-1236	144	2	,	,	PUNCT
iqtishad-1236	144	3	the	the	DET
iqtishad-1236	144	4	application	application	NOUN
iqtishad-1236	144	5	of	of	ADP
iqtishad-1236	144	6	the	the	DET
iqtishad-1236	144	7	matching	matching	NOUN
iqtishad-1236	144	8	concept	concept	NOUN
iqtishad-1236	144	9	under	under	ADP
iqtishad-1236	144	10	this	this	DET
iqtishad-1236	144	11	framework	framework	NOUN
iqtishad-1236	144	12	does	do	AUX
iqtishad-1236	144	13	notallow	notallow	VERB
iqtishad-1236	144	14	the	the	DET
iqtishad-1236	144	15	recognition	recognition	NOUN
iqtishad-1236	144	16	of	of	ADP
iqtishad-1236	144	17	items	item	NOUN
iqtishad-1236	144	18	in	in	ADP
iqtishad-1236	144	19	the	the	DET
iqtishad-1236	144	20	balance	balance	NOUN
iqtishad-1236	144	21	sheet	sheet	NOUN
iqtishad-1236	144	22	which	which	PRON
iqtishad-1236	144	23	do	do	AUX
iqtishad-1236	144	24	not	not	PART
iqtishad-1236	144	25	meet	meet	VERB
iqtishad-1236	144	26	the	the	DET
iqtishad-1236	144	27	definition	definition	NOUN
iqtishad-1236	144	28	of	of	ADP
iqtishad-1236	144	29	assets	asset	NOUN
iqtishad-1236	144	30	or	or	CCONJ
iqtishad-1236	144	31	liabilities	liability	NOUN
iqtishad-1236	144	32	”	"	PUNCT
iqtishad-1236	144	33	.	.	PUNCT
iqtishad-1236	145	1	3	3	X
iqtishad-1236	145	2	.	.	X
iqtishad-1236	145	3	the	the	DET
iqtishad-1236	145	4	term	term	NOUN
iqtishad-1236	145	5	reliability	reliability	NOUN
iqtishad-1236	145	6	as	as	SCONJ
iqtishad-1236	145	7	used	use	VERB
iqtishad-1236	145	8	in	in	ADP
iqtishad-1236	145	9	the	the	DET
iqtishad-1236	145	10	current	current	ADJ
iqtishad-1236	145	11	framework	framework	NOUN
iqtishad-1236	145	12	is	be	AUX
iqtishad-1236	145	13	neither	neither	CCONJ
iqtishad-1236	145	14	limited	limit	VERB
iqtishad-1236	145	15	to	to	ADP
iqtishad-1236	145	16	verifiability	verifiability	NOUN
iqtishad-1236	145	17	,	,	PUNCT
iqtishad-1236	145	18	as	as	SCONJ
iqtishad-1236	145	19	some	some	PRON
iqtishad-1236	145	20	interpret	interpret	VERB
iqtishad-1236	145	21	it	it	PRON
iqtishad-1236	145	22	,	,	PUNCT
iqtishad-1236	145	23	nor	nor	CCONJ
iqtishad-1236	145	24	does	do	AUX
iqtishad-1236	145	25	it	it	PRON
iqtishad-1236	145	26	mean	mean	VERB
iqtishad-1236	145	27	precision	precision	NOUN
iqtishad-1236	145	28	.	.	PUNCT
iqtishad-1236	146	1	“	"	PUNCT
iqtishad-1236	146	2	this	this	DET
iqtishad-1236	146	3	common	common	ADJ
iqtishad-1236	146	4	misunderstanding	misunderstanding	NOUN
iqtishad-1236	146	5	is	be	AUX
iqtishad-1236	146	6	why	why	SCONJ
iqtishad-1236	146	7	the	the	DET
iqtishad-1236	146	8	preliminary	preliminary	ADJ
iqtishad-1236	146	9	views	view	NOUN
iqtishad-1236	146	10	document	document	NOUN
iqtishad-1236	146	11	(	(	PUNCT
iqtishad-1236	146	12	iasb	iasb	NOUN
iqtishad-1236	146	13	,	,	PUNCT
iqtishad-1236	146	14	2006a	2006a	NUM
iqtishad-1236	146	15	)	)	PUNCT
iqtishad-1236	146	16	uses	use	VERB
iqtishad-1236	146	17	the	the	DET
iqtishad-1236	146	18	term	term	NOUN
iqtishad-1236	146	19	‘	'	PUNCT
iqtishad-1236	146	20	faithful	faithful	ADJ
iqtishad-1236	146	21	representation	representation	NOUN
iqtishad-1236	146	22	’	'	PUNCT
iqtishad-1236	146	23	rather	rather	ADV
iqtishad-1236	146	24	than	than	ADP
iqtishad-1236	146	25	‘	'	PUNCT
iqtishad-1236	146	26	reliability	reliability	NOUN
iqtishad-1236	146	27	’	'	PUNCT
iqtishad-1236	146	28	and	and	CCONJ
iqtishad-1236	146	29	explains	explain	VERB
iqtishad-1236	146	30	that	that	SCONJ
iqtishad-1236	146	31	just	just	ADV
iqtishad-1236	146	32	because	because	SCONJ
iqtishad-1236	146	33	an	an	DET
iqtishad-1236	146	34	amount	amount	NOUN
iqtishad-1236	146	35	can	can	AUX
iqtishad-1236	146	36	be	be	AUX
iqtishad-1236	146	37	calculated	calculate	VERB
iqtishad-1236	146	38	precisely	precisely	ADV
iqtishad-1236	146	39	,	,	PUNCT
iqtishad-1236	146	40	it	it	PRON
iqtishad-1236	146	41	is	be	AUX
iqtishad-1236	146	42	not	not	PART
iqtishad-1236	146	43	necessarily	necessarily	ADV
iqtishad-1236	146	44	a	a	DET
iqtishad-1236	146	45	faithful	faithful	ADJ
iqtishad-1236	146	46	representation	representation	NOUN
iqtishad-1236	146	47	of	of	ADP
iqtishad-1236	146	48	the	the	DET
iqtishad-1236	146	49	real	real	ADJ
iqtishad-1236	146	50	-	-	PUNCT
iqtishad-1236	146	51	world	world	NOUN
iqtishad-1236	146	52	economic	economic	ADJ
iqtishad-1236	146	53	phenomenon	phenomenon	NOUN
iqtishad-1236	146	54	it	it	PRON
iqtishad-1236	146	55	purports	purport	VERB
iqtishad-1236	146	56	to	to	PART
iqtishad-1236	146	57	represent	represent	VERB
iqtishad-1236	146	58	.	.	PUNCT
iqtishad-1236	147	1	faithful	faithful	ADJ
iqtishad-1236	147	2	representation	representation	NOUN
iqtishad-1236	147	3	implies	imply	VERB
iqtishad-1236	147	4	neither	neither	CCONJ
iqtishad-1236	147	5	absolute	absolute	ADJ
iqtishad-1236	147	6	precision	precision	NOUN
iqtishad-1236	147	7	in	in	ADP
iqtishad-1236	147	8	theestimate	theestimate	NOUN
iqtishad-1236	147	9	nor	nor	CCONJ
iqtishad-1236	147	10	certainty	certainty	VERB
iqtishad-1236	147	11	about	about	ADP
iqtishad-1236	147	12	the	the	DET
iqtishad-1236	147	13	outcome	outcome	NOUN
iqtishad-1236	147	14	”	"	PUNCT
iqtishad-1236	147	15	4	4	NUM
iqtishad-1236	147	16	.	.	PUNCT
iqtishad-1236	148	1	the	the	DET
iqtishad-1236	148	2	objective	objective	NOUN
iqtishad-1236	148	3	of	of	ADP
iqtishad-1236	148	4	financial	financial	ADJ
iqtishad-1236	148	5	reporting	reporting	NOUN
iqtishad-1236	148	6	does	do	AUX
iqtishad-1236	148	7	not	not	PART
iqtishad-1236	148	8	include	include	VERB
iqtishad-1236	148	9	providing	provide	VERB
iqtishad-1236	148	10	accounting	accounting	NOUN
iqtishad-1236	148	11	information	information	NOUN
iqtishad-1236	148	12	for	for	SCONJ
iqtishad-1236	148	13	management	management	NOUN
iqtishad-1236	148	14	to	to	PART
iqtishad-1236	148	15	use	use	VERB
iqtishad-1236	148	16	in	in	ADP
iqtishad-1236	148	17	managing	manage	VERB
iqtishad-1236	148	18	the	the	DET
iqtishad-1236	148	19	business	business	NOUN
iqtishad-1236	148	20	or	or	CCONJ
iqtishad-1236	148	21	for	for	ADP
iqtishad-1236	148	22	contracting	contract	VERB
iqtishad-1236	148	23	parties	party	NOUN
iqtishad-1236	148	24	to	to	PART
iqtishad-1236	148	25	include	include	VERB
iqtishad-1236	148	26	in	in	ADP
iqtishad-1236	148	27	contracts	contract	NOUN
iqtishad-1236	148	28	.	.	PUNCT
iqtishad-1236	149	1	“	"	PUNCT
iqtishad-1236	149	2	this	this	PRON
iqtishad-1236	149	3	is	be	AUX
iqtishad-1236	149	4	because	because	SCONJ
iqtishad-1236	149	5	these	these	DET
iqtishad-1236	149	6	users	user	NOUN
iqtishad-1236	149	7	can	can	AUX
iqtishad-1236	149	8	directly	directly	ADV
iqtishad-1236	149	9	specify	specify	VERB
iqtishad-1236	149	10	the	the	DET
iqtishad-1236	149	11	information	information	NOUN
iqtishad-1236	149	12	they	they	PRON
iqtishad-1236	149	13	want	want	VERB
iqtishad-1236	149	14	and	and	CCONJ
iqtishad-1236	149	15	need	need	VERB
iqtishad-1236	149	16	.	.	PUNCT
iqtishad-1236	150	1	iasb	iasb	NOUN
iqtishad-1236	150	2	standards	standard	NOUN
iqtishad-1236	150	3	are	be	AUX
iqtishad-1236	150	4	designed	design	VERB
iqtishad-1236	150	5	for	for	ADP
iqtishad-1236	150	6	general	general	ADJ
iqtishad-1236	150	7	purpose	purpose	NOUN
iqtishad-1236	150	8	financial	financial	ADJ
iqtishad-1236	150	9	reports	report	NOUN
iqtishad-1236	150	10	,	,	PUNCT
iqtishad-1236	150	11	whose	whose	DET
iqtishad-1236	150	12	objective	objective	NOUN
iqtishad-1236	150	13	stems	stem	VERB
iqtishad-1236	150	14	from	from	ADP
iqtishad-1236	150	15	the	the	DET
iqtishad-1236	150	16	information	information	NOUN
iqtishad-1236	150	17	needs	need	NOUN
iqtishad-1236	150	18	of	of	ADP
iqtishad-1236	150	19	external	external	ADJ
iqtishad-1236	150	20	users	user	NOUN
iqtishad-1236	150	21	who	who	PRON
iqtishad-1236	150	22	lack	lack	VERB
iqtishad-1236	150	23	the	the	DET
iqtishad-1236	150	24	ability	ability	NOUN
iqtishad-1236	150	25	jamaluddin	jamaluddin	PROPN
iqtishad-1236	150	26	majid	majid	PROPN
iqtishad-1236	150	27	:	:	PUNCT
iqtishad-1236	150	28	the	the	DET
iqtishad-1236	150	29	critical	critical	ADJ
iqtishad-1236	150	30	aspect	aspect	NOUN
iqtishad-1236	150	31	on	on	ADP
iqtishad-1236	150	32	fair	fair	ADJ
iqtishad-1236	150	33	value	value	NOUN
iqtishad-1236	150	34	accounting	account	VERB
iqtishad-1236	150	35	293	293	NUM
iqtishad-1236	150	36	to	to	PART
iqtishad-1236	150	37	prescribe	prescribe	VERB
iqtishad-1236	150	38	all	all	DET
iqtishad-1236	150	39	the	the	DET
iqtishad-1236	150	40	financial	financial	ADJ
iqtishad-1236	150	41	information	information	NOUN
iqtishad-1236	150	42	they	they	PRON
iqtishad-1236	150	43	need	need	VERB
iqtishad-1236	150	44	from	from	ADP
iqtishad-1236	150	45	the	the	DET
iqtishad-1236	150	46	entity	entity	NOUN
iqtishad-1236	150	47	”	"	PUNCT
iqtishad-1236	150	48	.	.	PUNCT
iqtishad-1236	151	1	5	5	X
iqtishad-1236	151	2	.	.	PUNCT
iqtishad-1236	151	3	the	the	DET
iqtishad-1236	151	4	framework	framework	NOUN
iqtishad-1236	151	5	focuses	focus	VERB
iqtishad-1236	151	6	on	on	ADP
iqtishad-1236	151	7	defining	define	VERB
iqtishad-1236	151	8	financial	financial	ADJ
iqtishad-1236	151	9	position	position	NOUN
iqtishad-1236	151	10	elements	element	NOUN
iqtishad-1236	151	11	,	,	PUNCT
iqtishad-1236	151	12	i.e.	i.e.	X
iqtishad-1236	151	13	,	,	PUNCT
iqtishad-1236	151	14	assets	asset	NOUN
iqtishad-1236	151	15	and	and	CCONJ
iqtishad-1236	151	16	liabilities	liability	NOUN
iqtishad-1236	151	17	,	,	PUNCT
iqtishad-1236	151	18	not	not	PART
iqtishad-1236	151	19	because	because	SCONJ
iqtishad-1236	151	20	financial	financial	ADJ
iqtishad-1236	151	21	position	position	NOUN
iqtishad-1236	151	22	is	be	AUX
iqtishad-1236	151	23	more	more	ADV
iqtishad-1236	151	24	important	important	ADJ
iqtishad-1236	151	25	than	than	ADP
iqtishad-1236	151	26	profit	profit	NOUN
iqtishad-1236	151	27	or	or	CCONJ
iqtishad-1236	151	28	loss	loss	NOUN
iqtishad-1236	151	29	.	.	PUNCT
iqtishad-1236	152	1	”	"	PUNCT
iqtishad-1236	152	2	it	it	PRON
iqtishad-1236	152	3	is	be	AUX
iqtishad-1236	152	4	because	because	SCONJ
iqtishad-1236	152	5	profit	profit	NOUN
iqtishad-1236	152	6	or	or	CCONJ
iqtishad-1236	152	7	loss	loss	NOUN
iqtishad-1236	152	8	is	be	AUX
iqtishad-1236	152	9	important	important	ADJ
iqtishad-1236	152	10	.	.	PUNCT
iqtishad-1236	153	1	defining	define	VERB
iqtishad-1236	153	2	financial	financial	ADJ
iqtishad-1236	153	3	position	position	NOUN
iqtishad-1236	153	4	elements	element	NOUN
iqtishad-1236	153	5	is	be	AUX
iqtishad-1236	153	6	the	the	DET
iqtishad-1236	153	7	only	only	ADJ
iqtishad-1236	153	8	way	way	NOUN
iqtishad-1236	153	9	standard	standard	ADJ
iqtishad-1236	153	10	setters	setter	NOUN
iqtishad-1236	153	11	have	have	AUX
iqtishad-1236	153	12	been	be	AUX
iqtishad-1236	153	13	able	able	ADJ
iqtishad-1236	153	14	to	to	PART
iqtishad-1236	153	15	determine	determine	VERB
iqtishad-1236	153	16	how	how	SCONJ
iqtishad-1236	153	17	to	to	PART
iqtishad-1236	153	18	measure	measure	VERB
iqtishad-1236	153	19	revenues	revenue	NOUN
iqtishad-1236	153	20	and	and	CCONJ
iqtishad-1236	153	21	expenses	expense	NOUN
iqtishad-1236	153	22	,	,	PUNCT
iqtishad-1236	153	23	which	which	PRON
iqtishad-1236	153	24	comprise	comprise	VERB
iqtishad-1236	153	25	profit	profit	NOUN
iqtishad-1236	153	26	or	or	CCONJ
iqtishad-1236	153	27	loss	loss	NOUN
iqtishad-1236	153	28	”	"	PUNCT
iqtishad-1236	153	29	.	.	PUNCT
iqtishad-1236	154	1	6	6	NUM
iqtishad-1236	154	2	.	.	PUNCT
iqtishad-1236	155	1	the	the	DET
iqtishad-1236	155	2	iasb	iasb	NOUN
iqtishad-1236	155	3	does	do	AUX
iqtishad-1236	155	4	not	not	PART
iqtishad-1236	155	5	have	have	VERB
iqtishad-1236	155	6	an	an	DET
iqtishad-1236	155	7	objective	objective	NOUN
iqtishad-1236	155	8	to	to	PART
iqtishad-1236	155	9	measure	measure	VERB
iqtishad-1236	155	10	all	all	DET
iqtishad-1236	155	11	assets	asset	NOUN
iqtishad-1236	155	12	and	and	CCONJ
iqtishad-1236	155	13	liabilities	liability	NOUN
iqtishad-1236	155	14	at	at	ADP
iqtishad-1236	155	15	fair	fair	ADJ
iqtishad-1236	155	16	value	value	NOUN
iqtishad-1236	155	17	.	.	PUNCT
iqtishad-1236	156	1	“	"	PUNCT
iqtishad-1236	156	2	as	as	SCONJ
iqtishad-1236	156	3	explained	explain	VERB
iqtishad-1236	156	4	in	in	ADP
iqtishad-1236	156	5	section	section	NOUN
iqtishad-1236	156	6	3	3	NUM
iqtishad-1236	156	7	,	,	PUNCT
iqtishad-1236	156	8	there	there	PRON
iqtishad-1236	156	9	are	be	VERB
iqtishad-1236	156	10	reasons	reason	NOUN
iqtishad-1236	156	11	why	why	SCONJ
iqtishad-1236	156	12	fair	fair	ADJ
iqtishad-1236	156	13	value	value	NOUN
iqtishad-1236	156	14	is	be	AUX
iqtishad-1236	156	15	a	a	DET
iqtishad-1236	156	16	candidate	candidate	NOUN
iqtishad-1236	156	17	measurement	measurement	NOUN
iqtishad-1236	156	18	basis	basis	NOUN
iqtishad-1236	156	19	in	in	ADP
iqtishad-1236	156	20	many	many	ADJ
iqtishad-1236	156	21	situations	situation	NOUN
iqtishad-1236	156	22	,	,	PUNCT
iqtishad-1236	156	23	and	and	CCONJ
iqtishad-1236	156	24	the	the	DET
iqtishad-1236	156	25	iasb	iasb	NOUN
iqtishad-1236	156	26	and	and	CCONJ
iqtishad-1236	156	27	fasb	fasb	NOUN
iqtishad-1236	156	28	have	have	VERB
iqtishad-1236	156	29	a	a	DET
iqtishad-1236	156	30	stated	state	VERB
iqtishad-1236	156	31	long	long	ADJ
iqtishad-1236	156	32	-	-	PUNCT
iqtishad-1236	156	33	term	term	NOUN
iqtishad-1236	156	34	objective	objective	NOUN
iqtishad-1236	156	35	to	to	PART
iqtishad-1236	156	36	measure	measure	VERB
iqtishad-1236	156	37	all	all	DET
iqtishad-1236	156	38	financial	financial	ADJ
iqtishad-1236	156	39	assets	asset	NOUN
iqtishad-1236	156	40	and	and	CCONJ
iqtishad-1236	156	41	liabilities	liability	NOUN
iqtishad-1236	156	42	at	at	ADP
iqtishad-1236	156	43	fair	fair	ADJ
iqtishad-1236	156	44	value	value	NOUN
iqtishad-1236	156	45	”	"	PUNCT
iqtishad-1236	156	46	.	.	PUNCT
iqtishad-1236	157	1	the	the	DET
iqtishad-1236	157	2	advantages	advantage	NOUN
iqtishad-1236	157	3	fair	fair	ADJ
iqtishad-1236	157	4	value	value	NOUN
iqtishad-1236	157	5	accountingof	accountingof	VERB
iqtishad-1236	157	6	ifrs	ifrs	NOUN
iqtishad-1236	157	7	for	for	ADP
iqtishad-1236	157	8	investors	investor	NOUN
iqtishad-1236	157	9	with	with	ADP
iqtishad-1236	157	10	regard	regard	NOUN
iqtishad-1236	157	11	to	to	ADP
iqtishad-1236	157	12	advantages	advantage	NOUN
iqtishad-1236	157	13	fair	fair	ADJ
iqtishad-1236	157	14	value	value	NOUN
iqtishad-1236	157	15	to	to	ADP
iqtishad-1236	157	16	investors	investor	NOUN
iqtishad-1236	157	17	that	that	SCONJ
iqtishad-1236	157	18	ball	ball	NOUN
iqtishad-1236	157	19	(	(	PUNCT
iqtishad-1236	157	20	2006	2006	NUM
iqtishad-1236	157	21	)	)	PUNCT
iqtishad-1236	157	22	highlights	highlight	VERB
iqtishad-1236	157	23	the	the	DET
iqtishad-1236	157	24	potential	potential	ADJ
iqtishad-1236	157	25	advantages	advantage	NOUN
iqtishad-1236	157	26	.	.	PUNCT
iqtishad-1236	158	1	these	these	PRON
iqtishad-1236	158	2	are	be	AUX
iqtishad-1236	158	3	as	as	SCONJ
iqtishad-1236	158	4	follows	follow	VERB
iqtishad-1236	158	5	:	:	PUNCT
iqtishad-1236	158	6	1	1	X
iqtishad-1236	158	7	.	.	X
iqtishad-1236	158	8	ifrs	ifrs	NOUN
iqtishad-1236	158	9	promise	promise	VERB
iqtishad-1236	158	10	more	more	ADV
iqtishad-1236	158	11	accurate	accurate	ADJ
iqtishad-1236	158	12	,	,	PUNCT
iqtishad-1236	158	13	comprehensive	comprehensive	ADJ
iqtishad-1236	158	14	and	and	CCONJ
iqtishad-1236	158	15	timely	timely	ADJ
iqtishad-1236	158	16	financial	financial	ADJ
iqtishad-1236	158	17	statement	statement	NOUN
iqtishad-1236	158	18	information	information	NOUN
iqtishad-1236	158	19	,	,	PUNCT
iqtishad-1236	158	20	relativeto	relativeto	VERB
iqtishad-1236	158	21	the	the	DET
iqtishad-1236	158	22	national	national	ADJ
iqtishad-1236	158	23	standards	standard	NOUN
iqtishad-1236	158	24	they	they	PRON
iqtishad-1236	158	25	replace	replace	VERB
iqtishad-1236	158	26	for	for	ADP
iqtishad-1236	158	27	public	public	ADJ
iqtishad-1236	158	28	financial	financial	ADJ
iqtishad-1236	158	29	reporting	reporting	NOUN
iqtishad-1236	158	30	in	in	ADP
iqtishad-1236	158	31	mo.st	mo.st	NOUN
iqtishad-1236	158	32	of	of	ADP
iqtishad-1236	158	33	the	the	DET
iqtishad-1236	158	34	countries	country	NOUN
iqtishad-1236	158	35	adopting	adopt	VERB
iqtishad-1236	158	36	them	they	PRON
iqtishad-1236	158	37	.	.	PUNCT
iqtishad-1236	159	1	“	"	PUNCT
iqtishad-1236	159	2	financial	financial	ADJ
iqtishad-1236	159	3	statementinformation	statementinformation	NOUN
iqtishad-1236	159	4	is	be	AUX
iqtishad-1236	159	5	not	not	PART
iqtishad-1236	159	6	known	know	VERB
iqtishad-1236	159	7	from	from	ADP
iqtishad-1236	159	8	other	other	ADJ
iqtishad-1236	159	9	sources	source	NOUN
iqtishad-1236	159	10	,	,	PUNCT
iqtishad-1236	159	11	this	this	PRON
iqtishad-1236	159	12	should	should	AUX
iqtishad-1236	159	13	lead	lead	VERB
iqtishad-1236	159	14	to	to	ADP
iqtishad-1236	159	15	more	more	ADV
iqtishad-1236	159	16	-	-	PUNCT
iqtishad-1236	159	17	informed	inform	VERB
iqtishad-1236	159	18	valuation	valuation	NOUN
iqtishad-1236	159	19	in	in	ADP
iqtishad-1236	159	20	the	the	DET
iqtishad-1236	159	21	equity	equity	NOUN
iqtishad-1236	159	22	markets	market	NOUN
iqtishad-1236	159	23	and	and	CCONJ
iqtishad-1236	159	24	hence	hence	ADV
iqtishad-1236	159	25	lower	low	ADJ
iqtishad-1236	159	26	risk	risk	NOUN
iqtishad-1236	159	27	to	to	ADP
iqtishad-1236	159	28	investors	investor	NOUN
iqtishad-1236	159	29	”	"	PUNCT
iqtishad-1236	159	30	.	.	PUNCT
iqtishad-1236	160	1	2	2	X
iqtishad-1236	160	2	.	.	X
iqtishad-1236	160	3	small	small	ADJ
iqtishad-1236	160	4	investors	investor	NOUN
iqtishad-1236	160	5	are	be	AUX
iqtishad-1236	160	6	less	less	ADV
iqtishad-1236	160	7	likely	likely	ADJ
iqtishad-1236	160	8	than	than	SCONJ
iqtishad-1236	160	9	investment	investment	NOUN
iqtishad-1236	160	10	professionals	professional	NOUN
iqtishad-1236	160	11	to	to	PART
iqtishad-1236	160	12	be	be	AUX
iqtishad-1236	160	13	able	able	ADJ
iqtishad-1236	160	14	to	to	PART
iqtishad-1236	160	15	anticipate	anticipate	VERB
iqtishad-1236	160	16	financial	financial	ADJ
iqtishad-1236	160	17	statement	statement	NOUN
iqtishad-1236	160	18	information	information	NOUN
iqtishad-1236	160	19	from	from	ADP
iqtishad-1236	160	20	other	other	ADJ
iqtishad-1236	160	21	sources	source	NOUN
iqtishad-1236	160	22	.	.	PUNCT
iqtishad-1236	161	1	“	"	PUNCT
iqtishad-1236	161	2	improving	improve	VERB
iqtishad-1236	161	3	financial	financial	ADJ
iqtishad-1236	161	4	reporting	reporting	NOUN
iqtishad-1236	161	5	quality	quality	NOUN
iqtishad-1236	161	6	allows	allow	VERB
iqtishad-1236	161	7	them	they	PRON
iqtishad-1236	161	8	to	to	PART
iqtishad-1236	161	9	compete	compete	VERB
iqtishad-1236	161	10	better	well	ADV
iqtishad-1236	161	11	with	with	ADP
iqtishad-1236	161	12	professionals	professional	NOUN
iqtishad-1236	161	13	,	,	PUNCT
iqtishad-1236	161	14	andhence	andhence	NOUN
iqtishad-1236	161	15	reduces	reduce	VERB
iqtishad-1236	161	16	the	the	DET
iqtishad-1236	161	17	risk	risk	NOUN
iqtishad-1236	161	18	they	they	PRON
iqtishad-1236	161	19	are	be	AUX
iqtishad-1236	161	20	trading	trade	VERB
iqtishad-1236	161	21	with	with	ADP
iqtishad-1236	161	22	a	a	DET
iqtishad-1236	161	23	better	well	ADV
iqtishad-1236	161	24	-	-	PUNCT
iqtishad-1236	161	25	informed	inform	VERB
iqtishad-1236	161	26	professional	professional	ADJ
iqtishad-1236	161	27	(	(	PUNCT
iqtishad-1236	161	28	known	know	VERB
iqtishad-1236	161	29	as	as	ADP
iqtishad-1236	161	30	‘	'	PUNCT
iqtishad-1236	161	31	adverse	adverse	ADJ
iqtishad-1236	161	32	selection	selection	NOUN
iqtishad-1236	161	33	’	'	PUNCT
iqtishad-1236	161	34	)	)	PUNCT
iqtishad-1236	161	35	”	"	PUNCT
iqtishad-1236	161	36	.	.	PUNCT
iqtishad-1236	162	1	3	3	X
iqtishad-1236	162	2	.	.	PUNCT
iqtishad-1236	162	3	by	by	ADP
iqtishad-1236	162	4	eliminating	eliminate	VERB
iqtishad-1236	162	5	many	many	ADJ
iqtishad-1236	162	6	international	international	ADJ
iqtishad-1236	162	7	differencesin	differencesin	NOUN
iqtishad-1236	162	8	accounting	accounting	NOUN
iqtishad-1236	162	9	standards	standard	NOUN
iqtishad-1236	162	10	,	,	PUNCT
iqtishad-1236	162	11	and	and	CCONJ
iqtishad-1236	162	12	standardizing	standardize	VERB
iqtishad-1236	162	13	reportingformats	reportingformat	NOUN
iqtishad-1236	162	14	,	,	PUNCT
iqtishad-1236	162	15	ifrs	ifrs	PROPN
iqtishad-1236	162	16	eliminate	eliminate	VERB
iqtishad-1236	162	17	many	many	ADJ
iqtishad-1236	162	18	of	of	ADP
iqtishad-1236	162	19	the	the	DET
iqtishad-1236	162	20	adjustments	adjustment	NOUN
iqtishad-1236	162	21	analysts	analyst	NOUN
iqtishad-1236	162	22	historically	historically	ADV
iqtishad-1236	162	23	have	have	AUX
iqtishad-1236	162	24	made	make	VERB
iqtishad-1236	162	25	in	in	ADP
iqtishad-1236	162	26	order	order	NOUN
iqtishad-1236	162	27	to	to	PART
iqtishad-1236	162	28	make	make	VERB
iqtishad-1236	162	29	companies	company	NOUN
iqtishad-1236	162	30	”	"	PUNCT
iqtishad-1236	162	31	financials	financial	NOUN
iqtishad-1236	162	32	morecomparable	morecomparable	VERB
iqtishad-1236	162	33	internationally	internationally	ADV
iqtishad-1236	162	34	.	.	PUNCT
iqtishad-1236	163	1	“	"	PUNCT
iqtishad-1236	163	2	ifrs	ifrs	ADJ
iqtishad-1236	163	3	adoption	adoption	NOUN
iqtishad-1236	163	4	therefore	therefore	ADV
iqtishad-1236	163	5	could	could	AUX
iqtishad-1236	163	6	reduce	reduce	VERB
iqtishad-1236	163	7	the	the	DET
iqtishad-1236	163	8	cost	cost	NOUN
iqtishad-1236	163	9	to	to	ADP
iqtishad-1236	163	10	investors	investor	NOUN
iqtishad-1236	163	11	of	of	ADP
iqtishad-1236	163	12	processing	process	VERB
iqtishad-1236	163	13	financial	financial	ADJ
iqtishad-1236	163	14	information	information	NOUN
iqtishad-1236	163	15	.	.	PUNCT
iqtishad-1236	164	1	the	the	PRON
iqtishad-1236	164	2	gainwould	gainwould	AUX
iqtishad-1236	164	3	be	be	AUX
iqtishad-1236	164	4	greatest	great	ADJ
iqtishad-1236	164	5	for	for	ADP
iqtishad-1236	164	6	institutions	institution	NOUN
iqtishad-1236	164	7	that	that	PRON
iqtishad-1236	164	8	create	create	VERB
iqtishad-1236	164	9	large	large	ADJ
iqtishad-1236	164	10	,	,	PUNCT
iqtishad-1236	164	11	standardised	standardised	ADJ
iqtishad-1236	164	12	-	-	PUNCT
iqtishad-1236	164	13	format	format	NOUN
iqtishad-1236	164	14	financial	financial	ADJ
iqtishad-1236	164	15	databases	database	NOUN
iqtishad-1236	164	16	”	"	PUNCT
iqtishad-1236	164	17	4	4	NUM
iqtishad-1236	164	18	.	.	PUNCT
iqtishad-1236	165	1	a	a	DET
iqtishad-1236	165	2	bonus	bonus	NOUN
iqtishad-1236	165	3	is	be	AUX
iqtishad-1236	165	4	that	that	SCONJ
iqtishad-1236	165	5	reducing	reduce	VERB
iqtishad-1236	165	6	the	the	DET
iqtishad-1236	165	7	cost	cost	NOUN
iqtishad-1236	165	8	of	of	ADP
iqtishad-1236	165	9	processing	process	VERB
iqtishad-1236	165	10	financial	financial	ADJ
iqtishad-1236	165	11	information	information	NOUN
iqtishad-1236	165	12	most	most	ADV
iqtishad-1236	165	13	likely	likely	ADV
iqtishad-1236	165	14	increases	increase	VERB
iqtishad-1236	165	15	the	the	DET
iqtishad-1236	165	16	efficiency	efficiency	NOUN
iqtishad-1236	165	17	with	with	ADP
iqtishad-1236	165	18	which	which	PRON
iqtishad-1236	165	19	the	the	DET
iqtishad-1236	165	20	stock	stock	NOUN
iqtishad-1236	165	21	market	market	NOUN
iqtishad-1236	165	22	incorporates	incorporate	VERB
iqtishad-1236	165	23	it	it	PRON
iqtishad-1236	165	24	in	in	ADP
iqtishad-1236	165	25	prices	price	NOUN
iqtishad-1236	165	26	.	.	PUNCT
iqtishad-1236	166	1	“	"	PUNCT
iqtishad-1236	166	2	most	most	ADJ
iqtishad-1236	166	3	investors	investor	NOUN
iqtishad-1236	166	4	can	can	AUX
iqtishad-1236	166	5	be	be	AUX
iqtishad-1236	166	6	expected	expect	VERB
iqtishad-1236	166	7	to	to	PART
iqtishad-1236	166	8	gain	gain	VERB
iqtishad-1236	166	9	from	from	ADP
iqtishad-1236	166	10	increased	increase	VERB
iqtishad-1236	166	11	market	market	NOUN
iqtishad-1236	166	12	efficiency	efficiency	NOUN
iqtishad-1236	166	13	”	"	PUNCT
iqtishad-1236	166	14	.	.	PUNCT
iqtishad-1236	167	1	5	5	X
iqtishad-1236	167	2	.	.	X
iqtishad-1236	167	3	reducing	reduce	VERB
iqtishad-1236	167	4	international	international	ADJ
iqtishad-1236	167	5	differences	difference	NOUN
iqtishad-1236	167	6	in	in	ADP
iqtishad-1236	167	7	accounting	accounting	NOUN
iqtishad-1236	167	8	standards	standard	NOUN
iqtishad-1236	167	9	assists	assist	VERB
iqtishad-1236	167	10	to	to	ADP
iqtishad-1236	167	11	some	some	DET
iqtishad-1236	167	12	degree	degree	NOUN
iqtishad-1236	167	13	in	in	ADP
iqtishad-1236	167	14	removing	remove	VERB
iqtishad-1236	167	15	barriers	barrier	NOUN
iqtishad-1236	167	16	to	to	ADP
iqtishad-1236	167	17	cross	cross	ADJ
iqtishad-1236	167	18	-	-	ADJ
iqtishad-1236	167	19	border	border	ADJ
iqtishad-1236	167	20	acquisitions	acquisition	NOUN
iqtishad-1236	167	21	and	and	CCONJ
iqtishad-1236	167	22	divestitures	divestiture	NOUN
iqtishad-1236	167	23	,	,	PUNCT
iqtishad-1236	167	24	which	which	PRON
iqtishad-1236	167	25	al	al	PROPN
iqtishad-1236	167	26	-	-	PUNCT
iqtishad-1236	167	27	iqtishad	iqtishad	ADJ
iqtishad-1236	167	28	:	:	PUNCT
iqtishad-1236	167	29	vol	vol	NOUN
iqtishad-1236	167	30	.	.	PUNCT
iqtishad-1236	167	31	vi	vi	NOUN
iqtishad-1236	167	32	no	no	INTJ
iqtishad-1236	167	33	.	.	NOUN
iqtishad-1236	168	1	2	2	NUM
iqtishad-1236	168	2	,	,	PUNCT
iqtishad-1236	168	3	juli	juli	NOUN
iqtishad-1236	168	4	2014	2014	NUM
iqtishad-1236	168	5	294	294	NUM
iqtishad-1236	168	6	in	in	ADP
iqtishad-1236	168	7	theory	theory	NOUN
iqtishad-1236	168	8	will	will	AUX
iqtishad-1236	168	9	reward	reward	VERB
iqtishad-1236	168	10	investors	investor	NOUN
iqtishad-1236	168	11	with	with	ADP
iqtishad-1236	168	12	increased	increase	VERB
iqtishad-1236	168	13	takeover	takeover	NOUN
iqtishad-1236	168	14	premiums	premium	NOUN
iqtishad-1236	168	15	.	.	PUNCT
iqtishad-1236	169	1	the	the	DET
iqtishad-1236	169	2	disadvantages	disadvantage	NOUN
iqtishad-1236	169	3	fair	fair	ADJ
iqtishad-1236	169	4	value	value	NOUN
iqtishad-1236	169	5	accountingof	accountingof	VERB
iqtishad-1236	169	6	ifrs	ifrs	NOUN
iqtishad-1236	169	7	for	for	ADP
iqtishad-1236	169	8	investors	investor	NOUN
iqtishad-1236	169	9	regarding	regard	VERB
iqtishad-1236	169	10	to	to	ADP
iqtishad-1236	169	11	the	the	DET
iqtishad-1236	169	12	potential	potential	ADJ
iqtishad-1236	169	13	problems	problem	NOUN
iqtishad-1236	169	14	of	of	ADP
iqtishad-1236	169	15	fair	fair	ADJ
iqtishad-1236	169	16	value	value	NOUN
iqtishad-1236	169	17	to	to	ADP
iqtishad-1236	169	18	investors	investor	NOUN
iqtishad-1236	169	19	that	that	SCONJ
iqtishad-1236	169	20	ball	ball	NOUN
iqtishad-1236	169	21	(	(	PUNCT
iqtishad-1236	169	22	2006	2006	NUM
iqtishad-1236	169	23	)	)	PUNCT
iqtishad-1236	169	24	highlights	highlight	VERB
iqtishad-1236	169	25	the	the	DET
iqtishad-1236	169	26	potential	potential	ADJ
iqtishad-1236	169	27	problems.these	problems.these	NOUN
iqtishad-1236	169	28	are	be	AUX
iqtishad-1236	169	29	as	as	SCONJ
iqtishad-1236	169	30	follows	follow	VERB
iqtishad-1236	169	31	:	:	PUNCT
iqtishad-1236	169	32	1	1	X
iqtishad-1236	169	33	.	.	X
iqtishad-1236	169	34	market	market	NOUN
iqtishad-1236	169	35	liquidity	liquidity	NOUN
iqtishad-1236	169	36	is	be	AUX
iqtishad-1236	169	37	a	a	DET
iqtishad-1236	169	38	potentially	potentially	ADV
iqtishad-1236	169	39	important	important	ADJ
iqtishad-1236	169	40	issue	issue	NOUN
iqtishad-1236	169	41	in	in	ADP
iqtishad-1236	169	42	practice	practice	NOUN
iqtishad-1236	169	43	.	.	PUNCT
iqtishad-1236	170	1	spreads	spread	NOUN
iqtishad-1236	170	2	can	can	AUX
iqtishad-1236	170	3	be	be	AUX
iqtishad-1236	170	4	large	large	ADJ
iqtishad-1236	170	5	enough	enough	ADV
iqtishad-1236	170	6	to	to	PART
iqtishad-1236	170	7	cause	cause	VERB
iqtishad-1236	170	8	substantial	substantial	ADJ
iqtishad-1236	170	9	uncertainty	uncertainty	NOUN
iqtishad-1236	170	10	about	about	ADP
iqtishad-1236	170	11	fair	fair	ADJ
iqtishad-1236	170	12	valueand	valueand	NOUN
iqtishad-1236	170	13	hence	hence	ADV
iqtishad-1236	170	14	introduce	introduce	VERB
iqtishad-1236	170	15	noise	noise	NOUN
iqtishad-1236	170	16	in	in	ADP
iqtishad-1236	170	17	the	the	DET
iqtishad-1236	170	18	financial	financial	ADJ
iqtishad-1236	170	19	statements	statement	NOUN
iqtishad-1236	170	20	.	.	PUNCT
iqtishad-1236	171	1	2	2	X
iqtishad-1236	171	2	.	.	X
iqtishad-1236	171	3	in	in	ADP
iqtishad-1236	171	4	illiquid	illiquid	ADJ
iqtishad-1236	171	5	markets	market	NOUN
iqtishad-1236	171	6	,	,	PUNCT
iqtishad-1236	171	7	trading	trading	NOUN
iqtishad-1236	171	8	by	by	ADP
iqtishad-1236	171	9	managers	manager	NOUN
iqtishad-1236	171	10	can	can	AUX
iqtishad-1236	171	11	influencetraded	influencetrade	VERB
iqtishad-1236	171	12	as	as	ADV
iqtishad-1236	171	13	well	well	ADV
iqtishad-1236	171	14	as	as	ADP
iqtishad-1236	171	15	quoted	quote	VERB
iqtishad-1236	171	16	prices	price	NOUN
iqtishad-1236	171	17	,	,	PUNCT
iqtishad-1236	171	18	and	and	CCONJ
iqtishad-1236	171	19	hence	hence	ADV
iqtishad-1236	171	20	allows	allow	VERB
iqtishad-1236	171	21	them	they	PRON
iqtishad-1236	171	22	to	to	PART
iqtishad-1236	171	23	manipulate	manipulate	VERB
iqtishad-1236	171	24	fair	fair	ADJ
iqtishad-1236	171	25	value	value	NOUN
iqtishad-1236	171	26	estimates	estimate	NOUN
iqtishad-1236	171	27	.	.	PUNCT
iqtishad-1236	172	1	3	3	X
iqtishad-1236	172	2	.	.	X
iqtishad-1236	172	3	worse	bad	ADJ
iqtishad-1236	172	4	,	,	PUNCT
iqtishad-1236	172	5	companies	company	NOUN
iqtishad-1236	172	6	tend	tend	VERB
iqtishad-1236	172	7	to	to	PART
iqtishad-1236	172	8	have	have	VERB
iqtishad-1236	172	9	positively	positively	ADV
iqtishad-1236	172	10	correlatedpositions	correlatedposition	NOUN
iqtishad-1236	172	11	in	in	ADP
iqtishad-1236	172	12	commodities	commodity	NOUN
iqtishad-1236	172	13	and	and	CCONJ
iqtishad-1236	172	14	financial	financial	ADJ
iqtishad-1236	172	15	instruments	instrument	NOUN
iqtishad-1236	172	16	,	,	PUNCT
iqtishad-1236	172	17	and	and	CCONJ
iqtishad-1236	172	18	can	can	AUX
iqtishad-1236	172	19	not	not	PART
iqtishad-1236	172	20	all	all	ADV
iqtishad-1236	172	21	cash	cash	VERB
iqtishad-1236	172	22	out	out	ADP
iqtishad-1236	172	23	simultaneouslyat	simultaneouslyat	NOUN
iqtishad-1236	172	24	the	the	DET
iqtishad-1236	172	25	bid	bid	NOUN
iqtishad-1236	172	26	price	price	NOUN
iqtishad-1236	172	27	,	,	PUNCT
iqtishad-1236	172	28	let	let	VERB
iqtishad-1236	172	29	alone	alone	ADV
iqtishad-1236	172	30	at	at	ADP
iqtishad-1236	172	31	the	the	DET
iqtishad-1236	172	32	ask	ask	NOUN
iqtishad-1236	172	33	.	.	PUNCT
iqtishad-1236	173	1	fair	fair	ADJ
iqtishad-1236	173	2	value	value	NOUN
iqtishad-1236	173	3	accounting	accounting	NOUN
iqtishad-1236	173	4	has	have	AUX
iqtishad-1236	173	5	not	not	PART
iqtishad-1236	173	6	yet	yet	ADV
iqtishad-1236	173	7	been	be	AUX
iqtishad-1236	173	8	tested	test	VERB
iqtishad-1236	173	9	by	by	ADP
iqtishad-1236	173	10	amajor	amajor	VERB
iqtishad-1236	173	11	financial	financial	ADJ
iqtishad-1236	173	12	crisis	crisis	NOUN
iqtishad-1236	173	13	,	,	PUNCT
iqtishad-1236	173	14	when	when	SCONJ
iqtishad-1236	173	15	lenders	lender	NOUN
iqtishad-1236	173	16	in	in	ADP
iqtishad-1236	173	17	particularly	particularly	ADV
iqtishad-1236	173	18	could	could	AUX
iqtishad-1236	173	19	discover	discover	VERB
iqtishad-1236	173	20	that	that	SCONJ
iqtishad-1236	173	21	‘	'	PUNCT
iqtishad-1236	173	22	fair	fair	ADJ
iqtishad-1236	173	23	value	value	NOUN
iqtishad-1236	173	24	’	'	PUNCT
iqtishad-1236	173	25	means	mean	VERB
iqtishad-1236	173	26	‘	'	PUNCT
iqtishad-1236	173	27	fairweather	fairweather	ADJ
iqtishad-1236	173	28	value	value	NOUN
iqtishad-1236	173	29	”	"	PUNCT
iqtishad-1236	173	30	.	.	PUNCT
iqtishad-1236	174	1	4	4	X
iqtishad-1236	174	2	.	.	X
iqtishad-1236	174	3	when	when	SCONJ
iqtishad-1236	174	4	liquid	liquid	ADJ
iqtishad-1236	174	5	market	market	NOUN
iqtishad-1236	174	6	prices	price	NOUN
iqtishad-1236	174	7	are	be	AUX
iqtishad-1236	174	8	not	not	PART
iqtishad-1236	174	9	available	available	ADJ
iqtishad-1236	174	10	,	,	PUNCT
iqtishad-1236	174	11	fair	fair	ADJ
iqtishad-1236	174	12	value	value	NOUN
iqtishad-1236	174	13	accounting	accounting	NOUN
iqtishad-1236	174	14	becomes	become	VERB
iqtishad-1236	174	15	‘	'	PUNCT
iqtishad-1236	174	16	mark	mark	NOUN
iqtishad-1236	174	17	to	to	ADP
iqtishad-1236	174	18	model’accounting	model’accounte	VERB
iqtishad-1236	174	19	5	5	NUM
iqtishad-1236	174	20	.	.	PUNCT
iqtishad-1236	175	1	if	if	SCONJ
iqtishad-1236	175	2	liquid	liquid	ADJ
iqtishad-1236	175	3	market	market	NOUN
iqtishad-1236	175	4	prices	price	NOUN
iqtishad-1236	175	5	are	be	AUX
iqtishad-1236	175	6	available	available	ADJ
iqtishad-1236	175	7	,	,	PUNCT
iqtishad-1236	175	8	fair	fair	ADJ
iqtishad-1236	175	9	valueaccounting	valueaccounting	NOUN
iqtishad-1236	175	10	reduces	reduce	VERB
iqtishad-1236	175	11	opportunities	opportunity	NOUN
iqtishad-1236	175	12	for	for	ADP
iqtishad-1236	175	13	self	self	NOUN
iqtishad-1236	175	14	-	-	PUNCT
iqtishad-1236	175	15	interestedmanagers	interestedmanager	NOUN
iqtishad-1236	175	16	to	to	PART
iqtishad-1236	175	17	influence	influence	VERB
iqtishad-1236	175	18	the	the	DET
iqtishad-1236	175	19	financial	financial	ADJ
iqtishad-1236	175	20	statementsby	statementsby	VERB
iqtishad-1236	175	21	exercising	exercise	VERB
iqtishad-1236	175	22	their	their	PRON
iqtishad-1236	175	23	discretion	discretion	NOUN
iqtishad-1236	175	24	overrealizing	overrealize	VERB
iqtishad-1236	175	25	gains	gain	NOUN
iqtishad-1236	175	26	and	and	CCONJ
iqtishad-1236	175	27	losses	loss	NOUN
iqtishad-1236	175	28	through	through	ADP
iqtishad-1236	175	29	the	the	DET
iqtishad-1236	175	30	timing	timing	NOUN
iqtishad-1236	175	31	ofasset	ofasset	NOUN
iqtishad-1236	175	32	sales	sale	NOUN
iqtishad-1236	175	33	.	.	PUNCT
iqtishad-1236	176	1	to	to	PART
iqtishad-1236	176	2	summary	summary	VERB
iqtishad-1236	176	3	,	,	PUNCT
iqtishad-1236	176	4	based	base	VERB
iqtishad-1236	176	5	on	on	ADP
iqtishad-1236	176	6	the	the	DET
iqtishad-1236	176	7	above	above	ADJ
iqtishad-1236	176	8	discussion	discussion	NOUN
iqtishad-1236	176	9	,	,	PUNCT
iqtishad-1236	176	10	my	my	PRON
iqtishad-1236	176	11	opinion	opinion	NOUN
iqtishad-1236	176	12	to	to	ADP
iqtishad-1236	176	13	fair	fair	ADJ
iqtishad-1236	176	14	value	value	NOUN
iqtishad-1236	176	15	implications	implication	NOUN
iqtishad-1236	176	16	that	that	SCONJ
iqtishad-1236	176	17	fair	fair	ADJ
iqtishad-1236	176	18	value	value	NOUN
iqtishad-1236	176	19	with	with	ADP
iqtishad-1236	176	20	regard	regard	NOUN
iqtishad-1236	176	21	to	to	ADP
iqtishad-1236	176	22	ifrs	ifrs	PROPN
iqtishad-1236	176	23	that	that	PRON
iqtishad-1236	176	24	may	may	AUX
iqtishad-1236	176	25	bring	bring	VERB
iqtishad-1236	176	26	accurate	accurate	ADV
iqtishad-1236	176	27	to	to	ADP
iqtishad-1236	176	28	business	business	NOUN
iqtishad-1236	176	29	decision	decision	NOUN
iqtishad-1236	176	30	with	with	ADP
iqtishad-1236	176	31	more	more	ADJ
iqtishad-1236	176	32	attention	attention	NOUN
iqtishad-1236	176	33	and	and	CCONJ
iqtishad-1236	176	34	advantages	advantage	NOUN
iqtishad-1236	176	35	to	to	ADP
iqtishad-1236	176	36	investor	investor	NOUN
iqtishad-1236	176	37	as	as	SCONJ
iqtishad-1236	176	38	supported	support	VERB
iqtishad-1236	176	39	in	in	ADP
iqtishad-1236	176	40	objective	objective	NOUN
iqtishad-1236	176	41	of	of	ADP
iqtishad-1236	176	42	iasb	iasb	NOUN
iqtishad-1236	176	43	.	.	PUNCT
iqtishad-1236	177	1	however	however	ADV
iqtishad-1236	177	2	,	,	PUNCT
iqtishad-1236	177	3	fair	fair	ADJ
iqtishad-1236	177	4	value	value	NOUN
iqtishad-1236	177	5	of	of	ADP
iqtishad-1236	177	6	ifrs	ifrs	NOUN
iqtishad-1236	177	7	fails	fail	VERB
iqtishad-1236	177	8	to	to	PART
iqtishad-1236	177	9	fully	fully	ADV
iqtishad-1236	177	10	acknowledge	acknowledge	VERB
iqtishad-1236	177	11	the	the	DET
iqtishad-1236	177	12	significance	significance	NOUN
iqtishad-1236	177	13	between	between	ADP
iqtishad-1236	177	14	liquid	liquid	NOUN
iqtishad-1236	177	15	and	and	CCONJ
iqtishad-1236	177	16	illiquid	illiquid	ADJ
iqtishad-1236	177	17	marker	marker	NOUN
iqtishad-1236	177	18	similarly	similarly	ADV
iqtishad-1236	177	19	to	to	ADP
iqtishad-1236	177	20	us	us	PROPN
iqtishad-1236	177	21	gaap	gaap	PROPN
iqtishad-1236	177	22	fair	fair	ADJ
iqtishad-1236	177	23	value	value	NOUN
iqtishad-1236	177	24	that	that	PRON
iqtishad-1236	177	25	provides	provide	VERB
iqtishad-1236	177	26	uncertainty	uncertainty	NOUN
iqtishad-1236	177	27	(	(	PUNCT
iqtishad-1236	177	28	gharar	gharar	NOUN
iqtishad-1236	177	29	)	)	PUNCT
iqtishad-1236	177	30	and	and	CCONJ
iqtishad-1236	177	31	leading	lead	VERB
iqtishad-1236	177	32	to	to	ADP
iqtishad-1236	177	33	subjective	subjective	ADJ
iqtishad-1236	177	34	estimates	estimate	NOUN
iqtishad-1236	177	35	as	as	ADV
iqtishad-1236	177	36	well	well	ADV
iqtishad-1236	177	37	.	.	PUNCT
iqtishad-1236	178	1	islamic	islamic	ADJ
iqtishad-1236	178	2	perpective	perpective	NOUN
iqtishad-1236	178	3	of	of	ADP
iqtishad-1236	178	4	accounting	accounting	NOUN
iqtishad-1236	178	5	measurement	measurement	NOUN
iqtishad-1236	178	6	since	since	SCONJ
iqtishad-1236	178	7	,	,	PUNCT
iqtishad-1236	178	8	islamic	islamic	ADJ
iqtishad-1236	178	9	financial	financial	ADJ
iqtishad-1236	178	10	institutions	institution	NOUN
iqtishad-1236	178	11	(	(	PUNCT
iqtishad-1236	178	12	ifis	ifis	PROPN
iqtishad-1236	178	13	)	)	PUNCT
iqtishad-1236	178	14	established	establish	VERB
iqtishad-1236	178	15	that	that	PRON
iqtishad-1236	178	16	have	have	VERB
iqtishad-1236	178	17	different	different	ADJ
iqtishad-1236	178	18	objectives	objective	NOUN
iqtishad-1236	178	19	and	and	CCONJ
iqtishad-1236	178	20	principles	principle	NOUN
iqtishad-1236	178	21	as	as	ADV
iqtishad-1236	178	22	well	well	ADV
iqtishad-1236	178	23	as	as	ADP
iqtishad-1236	178	24	have	have	VERB
iqtishad-1236	178	25	different	different	ADJ
iqtishad-1236	178	26	financial	financial	ADJ
iqtishad-1236	178	27	products	product	NOUN
iqtishad-1236	178	28	with	with	ADP
iqtishad-1236	178	29	conventional	conventional	ADJ
iqtishad-1236	178	30	financial	financial	ADJ
iqtishad-1236	178	31	institution	institution	NOUN
iqtishad-1236	178	32	.	.	PUNCT
iqtishad-1236	179	1	therefore	therefore	ADV
iqtishad-1236	179	2	,	,	PUNCT
iqtishad-1236	179	3	abdul	abdul	PROPN
iqtishad-1236	179	4	rahman	rahman	PROPN
iqtishad-1236	179	5	(	(	PUNCT
iqtishad-1236	179	6	2012	2012	NUM
iqtishad-1236	179	7	)	)	PUNCT
iqtishad-1236	179	8	argues	argue	VERB
iqtishad-1236	179	9	that	that	SCONJ
iqtishad-1236	179	10	fully	fully	ADV
iqtishad-1236	179	11	adopting	adopt	VERB
iqtishad-1236	179	12	international	international	ADJ
iqtishad-1236	179	13	financial	financial	ADJ
iqtishad-1236	179	14	reporting	reporting	NOUN
iqtishad-1236	179	15	standards	standard	NOUN
iqtishad-1236	179	16	(	(	PUNCT
iqtishad-1236	179	17	ifrs	ifrs	PROPN
iqtishad-1236	179	18	)	)	PUNCT
iqtishad-1236	179	19	issued	issue	VERB
iqtishad-1236	179	20	by	by	ADP
iqtishad-1236	179	21	ifrsiasb	ifrsiasb	NOUN
iqtishad-1236	179	22	probably	probably	ADV
iqtishad-1236	179	23	there	there	PRON
iqtishad-1236	179	24	will	will	AUX
iqtishad-1236	179	25	no	no	DET
iqtishad-1236	179	26	specific	specific	ADJ
iqtishad-1236	179	27	standards	standard	NOUN
iqtishad-1236	179	28	for	for	ADP
iqtishad-1236	179	29	unique	unique	ADJ
iqtishad-1236	179	30	functions	function	NOUN
iqtishad-1236	179	31	of	of	ADP
iqtishad-1236	179	32	islamic	islamic	ADJ
iqtishad-1236	179	33	financial	financial	ADJ
iqtishad-1236	179	34	institutions	institution	NOUN
iqtishad-1236	179	35	.	.	PUNCT
iqtishad-1236	180	1	indeed	indeed	ADV
iqtishad-1236	180	2	,	,	PUNCT
iqtishad-1236	180	3	in	in	ADP
iqtishad-1236	180	4	1992	1992	NUM
iqtishad-1236	180	5	,	,	PUNCT
iqtishad-1236	180	6	the	the	DET
iqtishad-1236	180	7	accounting	accounting	NOUN
iqtishad-1236	180	8	and	and	CCONJ
iqtishad-1236	180	9	auditing	auditing	NOUN
iqtishad-1236	180	10	organization	organization	NOUN
iqtishad-1236	180	11	for	for	ADP
iqtishad-1236	180	12	islamic	islamic	PROPN
iqtishad-1236	180	13	bank	bank	PROPN
iqtishad-1236	180	14	and	and	CCONJ
iqtishad-1236	180	15	financial	financial	ADJ
iqtishad-1236	180	16	institution	institution	NOUN
iqtishad-1236	180	17	(	(	PUNCT
iqtishad-1236	180	18	aao	aao	PROPN
iqtishad-1236	180	19	-	-	PUNCT
iqtishad-1236	180	20	ibfi	ibfi	PROPN
iqtishad-1236	180	21	)	)	PUNCT
iqtishad-1236	180	22	now	now	ADV
iqtishad-1236	180	23	called	call	VERB
iqtishad-1236	180	24	accounting	accounting	NOUN
iqtishad-1236	180	25	and	and	CCONJ
iqtishad-1236	180	26	jamaluddin	jamaluddin	PROPN
iqtishad-1236	180	27	majid	majid	PROPN
iqtishad-1236	180	28	:	:	PUNCT
iqtishad-1236	180	29	the	the	DET
iqtishad-1236	180	30	critical	critical	ADJ
iqtishad-1236	180	31	aspect	aspect	NOUN
iqtishad-1236	180	32	on	on	ADP
iqtishad-1236	180	33	fair	fair	ADJ
iqtishad-1236	180	34	value	value	NOUN
iqtishad-1236	180	35	accounting	account	VERB
iqtishad-1236	180	36	295	295	NUM
iqtishad-1236	180	37	auditing	auditing	NOUN
iqtishad-1236	180	38	organization	organization	NOUN
iqtishad-1236	180	39	for	for	ADP
iqtishad-1236	180	40	islamic	islamic	ADJ
iqtishad-1236	180	41	financial	financial	ADJ
iqtishad-1236	180	42	institution	institution	NOUN
iqtishad-1236	180	43	(	(	PUNCT
iqtishad-1236	180	44	aaoifi	aaoifi	NOUN
iqtishad-1236	180	45	)	)	PUNCT
iqtishad-1236	180	46	was	be	AUX
iqtishad-1236	180	47	established	establish	VERB
iqtishad-1236	180	48	as	as	ADP
iqtishad-1236	180	49	respond	respond	NOUN
iqtishad-1236	180	50	to	to	ADP
iqtishad-1236	180	51	the	the	DET
iqtishad-1236	180	52	establishment	establishment	NOUN
iqtishad-1236	180	53	of	of	ADP
iqtishad-1236	180	54	islamic	islamic	ADJ
iqtishad-1236	180	55	banks	bank	NOUN
iqtishad-1236	180	56	and	and	CCONJ
iqtishad-1236	180	57	islamic	islamic	ADJ
iqtishad-1236	180	58	financial	financial	ADJ
iqtishad-1236	180	59	institutions	institution	NOUN
iqtishad-1236	180	60	(	(	PUNCT
iqtishad-1236	180	61	karim	karim	PROPN
iqtishad-1236	180	62	,	,	PUNCT
iqtishad-1236	180	63	1995	1995	NUM
iqtishad-1236	180	64	)	)	PUNCT
iqtishad-1236	180	65	.	.	PUNCT
iqtishad-1236	181	1	first	first	ADV
iqtishad-1236	181	2	of	of	ADP
iqtishad-1236	181	3	all	all	PRON
iqtishad-1236	181	4	,	,	PUNCT
iqtishad-1236	181	5	aaoifi	aaoifi	PROPN
iqtishad-1236	181	6	developed	develop	VERB
iqtishad-1236	181	7	the	the	DET
iqtishad-1236	181	8	objective	objective	NOUN
iqtishad-1236	181	9	of	of	ADP
iqtishad-1236	181	10	financial	financial	ADJ
iqtishad-1236	181	11	reporting	reporting	NOUN
iqtishad-1236	181	12	.	.	PUNCT
iqtishad-1236	182	1	the	the	DET
iqtishad-1236	182	2	objective	objective	NOUN
iqtishad-1236	182	3	is	be	AUX
iqtishad-1236	182	4	different	different	ADJ
iqtishad-1236	182	5	compared	compare	VERB
iqtishad-1236	182	6	to	to	ADP
iqtishad-1236	182	7	the	the	DET
iqtishad-1236	182	8	accounting	accounting	NOUN
iqtishad-1236	182	9	standard	standard	NOUN
iqtishad-1236	182	10	-	-	PUNCT
iqtishad-1236	182	11	setting	set	VERB
iqtishad-1236	182	12	bodies	body	NOUN
iqtishad-1236	182	13	such	such	ADJ
iqtishad-1236	182	14	fasb	fasb	NOUN
iqtishad-1236	182	15	us	us	PROPN
iqtishad-1236	182	16	gaap	gaap	PROPN
iqtishad-1236	182	17	and	and	CCONJ
iqtishad-1236	182	18	iasb	iasb	NOUN
iqtishad-1236	182	19	-	-	PUNCT
iqtishad-1236	182	20	ifrs	ifrs	NOUN
iqtishad-1236	182	21	.	.	PUNCT
iqtishad-1236	183	1	based	base	VERB
iqtishad-1236	183	2	on	on	ADP
iqtishad-1236	183	3	the	the	DET
iqtishad-1236	183	4	aaofi	aaofi	NOUN
iqtishad-1236	183	5	(	(	PUNCT
iqtishad-1236	183	6	2010	2010	NUM
iqtishad-1236	183	7	)	)	PUNCT
iqtishad-1236	183	8	one	one	NUM
iqtishad-1236	183	9	of	of	ADP
iqtishad-1236	183	10	main	main	ADJ
iqtishad-1236	183	11	objectives	objective	NOUN
iqtishad-1236	183	12	as	as	SCONJ
iqtishad-1236	183	13	follows	follow	VERB
iqtishad-1236	183	14	:	:	PUNCT
iqtishad-1236	183	15	“	"	PUNCT
iqtishad-1236	183	16	to	to	PART
iqtishad-1236	183	17	determine	determine	VERB
iqtishad-1236	183	18	the	the	DET
iqtishad-1236	183	19	rights	right	NOUN
iqtishad-1236	183	20	and	and	CCONJ
iqtishad-1236	183	21	obligations	obligation	NOUN
iqtishad-1236	183	22	of	of	ADP
iqtishad-1236	183	23	all	all	DET
iqtishad-1236	183	24	interested	interested	ADJ
iqtishad-1236	183	25	parties	party	NOUN
iqtishad-1236	183	26	,	,	PUNCT
iqtishad-1236	183	27	including	include	VERB
iqtishad-1236	183	28	those	those	DET
iqtishad-1236	183	29	rights	right	NOUN
iqtishad-1236	183	30	and	and	CCONJ
iqtishad-1236	183	31	obligations	obligation	NOUN
iqtishad-1236	183	32	resulting	result	VERB
iqtishad-1236	183	33	from	from	ADP
iqtishad-1236	183	34	incomplete	incomplete	ADJ
iqtishad-1236	183	35	transactions	transaction	NOUN
iqtishad-1236	183	36	and	and	CCONJ
iqtishad-1236	183	37	other	other	ADJ
iqtishad-1236	183	38	events	event	NOUN
iqtishad-1236	183	39	,	,	PUNCT
iqtishad-1236	183	40	in	in	ADP
iqtishad-1236	183	41	accordance	accordance	NOUN
iqtishad-1236	183	42	with	with	ADP
iqtishad-1236	183	43	the	the	DET
iqtishad-1236	183	44	principles	principle	NOUN
iqtishad-1236	183	45	of	of	ADP
iqtishad-1236	183	46	islamic	islamic	ADJ
iqtishad-1236	183	47	shariah	shariah	PROPN
iqtishad-1236	183	48	its	its	PRON
iqtishad-1236	183	49	concepts	concept	NOUN
iqtishad-1236	183	50	of	of	ADP
iqtishad-1236	183	51	fairness	fairness	NOUN
iqtishad-1236	183	52	,	,	PUNCT
iqtishad-1236	183	53	charity	charity	NOUN
iqtishad-1236	183	54	and	and	CCONJ
iqtishad-1236	183	55	compliance	compliance	NOUN
iqtishad-1236	183	56	with	with	ADP
iqtishad-1236	183	57	islamic	islamic	ADJ
iqtishad-1236	183	58	business	business	NOUN
iqtishad-1236	183	59	values	value	NOUN
iqtishad-1236	183	60	”	"	PUNCT
iqtishad-1236	183	61	and	and	CCONJ
iqtishad-1236	183	62	one	one	NUM
iqtishad-1236	183	63	of	of	ADP
iqtishad-1236	183	64	main	main	ADJ
iqtishad-1236	183	65	objectives	objective	NOUN
iqtishad-1236	183	66	with	with	ADP
iqtishad-1236	183	67	regard	regard	NOUN
iqtishad-1236	183	68	to	to	ADP
iqtishad-1236	183	69	financial	financial	ADJ
iqtishad-1236	183	70	reports	report	NOUN
iqtishad-1236	183	71	“	"	PUNCT
iqtishad-1236	183	72	information	information	NOUN
iqtishad-1236	183	73	about	about	ADP
iqtishad-1236	183	74	islamic	islamic	PROPN
iqtishad-1236	183	75	bank	bank	PROPN
iqtishad-1236	183	76	’s	’s	PART
iqtishad-1236	183	77	compliance	compliance	NOUN
iqtishad-1236	183	78	with	with	ADP
iqtishad-1236	183	79	the	the	DET
iqtishad-1236	183	80	islamic	islamic	PROPN
iqtishad-1236	183	81	shariah	shariah	PROPN
iqtishad-1236	183	82	and	and	CCONJ
iqtishad-1236	183	83	its	its	PRON
iqtishad-1236	183	84	objectives	objective	NOUN
iqtishad-1236	183	85	and	and	CCONJ
iqtishad-1236	183	86	to	to	PART
iqtishad-1236	183	87	establish	establish	VERB
iqtishad-1236	183	88	such	such	ADJ
iqtishad-1236	183	89	compliance	compliance	NOUN
iqtishad-1236	183	90	and	and	CCONJ
iqtishad-1236	183	91	information	information	NOUN
iqtishad-1236	183	92	establishing	establish	VERB
iqtishad-1236	183	93	the	the	DET
iqtishad-1236	183	94	separation	separation	NOUN
iqtishad-1236	183	95	of	of	ADP
iqtishad-1236	183	96	prohibited	prohibit	VERB
iqtishad-1236	183	97	earning	earning	NOUN
iqtishad-1236	183	98	and	and	CCONJ
iqtishad-1236	183	99	expenditures	expenditure	NOUN
iqtishad-1236	183	100	,	,	PUNCT
iqtishad-1236	183	101	if	if	SCONJ
iqtishad-1236	183	102	any	any	PRON
iqtishad-1236	183	103	which	which	PRON
iqtishad-1236	183	104	occurred	occur	VERB
iqtishad-1236	183	105	,	,	PUNCT
iqtishad-1236	183	106	and	and	CCONJ
iqtishad-1236	183	107	of	of	ADP
iqtishad-1236	183	108	the	the	DET
iqtishad-1236	183	109	manner	manner	NOUN
iqtishad-1236	183	110	in	in	ADP
iqtishad-1236	183	111	which	which	PRON
iqtishad-1236	183	112	these	these	PRON
iqtishad-1236	183	113	were	be	AUX
iqtishad-1236	183	114	disposed	dispose	VERB
iqtishad-1236	183	115	of	of	ADP
iqtishad-1236	183	116	”	"	PUNCT
iqtishad-1236	183	117	regarding	regard	VERB
iqtishad-1236	183	118	to	to	ADP
iqtishad-1236	183	119	objective	objective	NOUN
iqtishad-1236	183	120	of	of	ADP
iqtishad-1236	183	121	ifis	ifis	PROPN
iqtishad-1236	183	122	,	,	PUNCT
iqtishad-1236	183	123	rasid	rasid	PROPN
iqtishad-1236	183	124	,	,	PUNCT
iqtishad-1236	183	125	abdul	abdul	PROPN
iqtishad-1236	183	126	rahman	rahman	PROPN
iqtishad-1236	183	127	and	and	CCONJ
iqtishad-1236	183	128	ismail	ismail	PROPN
iqtishad-1236	183	129	(	(	PUNCT
iqtishad-1236	183	130	2011	2011	NUM
iqtishad-1236	183	131	)	)	PUNCT
iqtishad-1236	183	132	point	point	VERB
iqtishad-1236	183	133	out	out	ADP
iqtishad-1236	183	134	that	that	SCONJ
iqtishad-1236	183	135	the	the	DET
iqtishad-1236	183	136	main	main	ADJ
iqtishad-1236	183	137	differences	difference	NOUN
iqtishad-1236	183	138	between	between	ADP
iqtishad-1236	183	139	ifis	ifis	NOUN
iqtishad-1236	183	140	and	and	CCONJ
iqtishad-1236	183	141	conventional	conventional	ADJ
iqtishad-1236	183	142	financial	financial	ADJ
iqtishad-1236	183	143	institutions	institution	NOUN
iqtishad-1236	183	144	is	be	AUX
iqtishad-1236	183	145	the	the	DET
iqtishad-1236	183	146	principles	principle	NOUN
iqtishad-1236	183	147	as	as	ADP
iqtishad-1236	183	148	objectives	objective	NOUN
iqtishad-1236	183	149	which	which	PRON
iqtishad-1236	183	150	need	need	VERB
iqtishad-1236	183	151	to	to	PART
iqtishad-1236	183	152	be	be	AUX
iqtishad-1236	183	153	compliance	compliance	NOUN
iqtishad-1236	183	154	based	base	VERB
iqtishad-1236	183	155	on	on	ADP
iqtishad-1236	183	156	shariah	shariah	PROPN
iqtishad-1236	183	157	(	(	PUNCT
iqtishad-1236	183	158	jurisprudence	jurisprudence	NOUN
iqtishad-1236	183	159	and	and	CCONJ
iqtishad-1236	183	160	islamic	islamic	ADJ
iqtishad-1236	183	161	ethics	ethic	NOUN
iqtishad-1236	183	162	)	)	PUNCT
iqtishad-1236	183	163	.	.	PUNCT
iqtishad-1236	184	1	the	the	DET
iqtishad-1236	184	2	principles	principle	NOUN
iqtishad-1236	184	3	such	such	ADJ
iqtishad-1236	184	4	as	as	ADP
iqtishad-1236	184	5	1.prohibition	1.prohibition	NUM
iqtishad-1236	184	6	of	of	ADP
iqtishad-1236	184	7	riba	riba	PROPN
iqtishad-1236	184	8	,	,	PUNCT
iqtishad-1236	184	9	2.application	2.application	NUM
iqtishad-1236	184	10	of	of	ADP
iqtishad-1236	184	11	al	al	PROPN
iqtishad-1236	184	12	-	-	PUNCT
iqtishad-1236	184	13	bay	bay	PROPN
iqtishad-1236	184	14	(	(	PUNCT
iqtishad-1236	184	15	trade	trade	NOUN
iqtishad-1236	184	16	and	and	CCONJ
iqtishad-1236	184	17	commerce	commerce	NOUN
iqtishad-1236	184	18	)	)	PUNCT
iqtishad-1236	184	19	,	,	PUNCT
iqtishad-1236	184	20	3.avoidance	3.avoidance	NUM
iqtishad-1236	184	21	of	of	ADP
iqtishad-1236	184	22	gharar	gharar	NOUN
iqtishad-1236	184	23	(	(	PUNCT
iqtishad-1236	184	24	ambiguities	ambiguity	NOUN
iqtishad-1236	184	25	)	)	PUNCT
iqtishad-1236	184	26	in	in	ADP
iqtishad-1236	184	27	contractual	contractual	ADJ
iqtishad-1236	184	28	agreements	agreement	NOUN
iqtishad-1236	184	29	,	,	PUNCT
iqtishad-1236	184	30	prohibition	prohibition	NOUN
iqtishad-1236	184	31	of	of	ADP
iqtishad-1236	184	32	maisir	maisir	PROPN
iqtishad-1236	184	33	(	(	PUNCT
iqtishad-1236	184	34	gambling	gambling	NOUN
iqtishad-1236	184	35	)	)	PUNCT
iqtishad-1236	184	36	,	,	PUNCT
iqtishad-1236	184	37	4.prohibition	4.prohibition	NUM
iqtishad-1236	184	38	of	of	ADP
iqtishad-1236	184	39	conducting	conduct	VERB
iqtishad-1236	184	40	business	business	NOUN
iqtishad-1236	184	41	involving	involve	VERB
iqtishad-1236	184	42	prohibition	prohibition	NOUN
iqtishad-1236	184	43	commodities	commodity	NOUN
iqtishad-1236	184	44	.	.	PUNCT
iqtishad-1236	185	1	since	since	SCONJ
iqtishad-1236	185	2	,	,	PUNCT
iqtishad-1236	185	3	islamic	islamic	ADJ
iqtishad-1236	185	4	financial	financial	ADJ
iqtishad-1236	185	5	institutions	institution	NOUN
iqtishad-1236	185	6	have	have	VERB
iqtishad-1236	185	7	differences	difference	NOUN
iqtishad-1236	185	8	objectives	objective	NOUN
iqtishad-1236	185	9	and	and	CCONJ
iqtishad-1236	185	10	principles	principle	NOUN
iqtishad-1236	185	11	as	as	ADP
iqtishad-1236	185	12	compared	compare	VERB
iqtishad-1236	185	13	to	to	ADP
iqtishad-1236	185	14	conventional	conventional	ADJ
iqtishad-1236	185	15	counterpart	counterpart	NOUN
iqtishad-1236	185	16	.	.	PUNCT
iqtishad-1236	186	1	therefore	therefore	ADV
iqtishad-1236	186	2	,	,	PUNCT
iqtishad-1236	186	3	ifis	ifis	PROPN
iqtishad-1236	186	4	come	come	VERB
iqtishad-1236	186	5	up	up	ADP
iqtishad-1236	186	6	with	with	ADP
iqtishad-1236	186	7	specifically	specifically	ADV
iqtishad-1236	186	8	accounting	account	VERB
iqtishad-1236	186	9	for	for	ADP
iqtishad-1236	186	10	islamic	islamic	ADJ
iqtishad-1236	186	11	institutions	institution	NOUN
iqtishad-1236	186	12	.	.	PUNCT
iqtishad-1236	187	1	for	for	ADP
iqtishad-1236	187	2	instance	instance	NOUN
iqtishad-1236	187	3	,	,	PUNCT
iqtishad-1236	187	4	accounting	account	VERB
iqtishad-1236	187	5	for	for	ADP
iqtishad-1236	187	6	islamic	islamic	ADJ
iqtishad-1236	187	7	banks	bank	NOUN
iqtishad-1236	187	8	with	with	ADP
iqtishad-1236	187	9	regard	regard	NOUN
iqtishad-1236	187	10	to	to	ADP
iqtishad-1236	187	11	zakat	zakat	PROPN
iqtishad-1236	187	12	,	,	PUNCT
iqtishad-1236	187	13	murabahah	murabahah	NOUN
iqtishad-1236	187	14	,	,	PUNCT
iqtishad-1236	187	15	mudahrabah	mudahrabah	NOUN
iqtishad-1236	187	16	,	,	PUNCT
iqtishad-1236	187	17	ijarah	ijarah	NOUN
iqtishad-1236	187	18	and	and	CCONJ
iqtishad-1236	187	19	other	other	ADJ
iqtishad-1236	187	20	islamic	islamic	ADJ
iqtishad-1236	187	21	banking	banking	NOUN
iqtishad-1236	187	22	contracts	contract	NOUN
iqtishad-1236	187	23	.	.	PUNCT
iqtishad-1236	188	1	however	however	ADV
iqtishad-1236	188	2	,	,	PUNCT
iqtishad-1236	188	3	yaya	yaya	PROPN
iqtishad-1236	188	4	(	(	PUNCT
iqtishad-1236	188	5	2004	2004	NUM
iqtishad-1236	188	6	)	)	PUNCT
iqtishad-1236	188	7	argues	argue	VERB
iqtishad-1236	188	8	that	that	SCONJ
iqtishad-1236	188	9	in	in	ADP
iqtishad-1236	188	10	terms	term	NOUN
iqtishad-1236	188	11	of	of	ADP
iqtishad-1236	188	12	islamic	islamic	ADJ
iqtishad-1236	188	13	accounting	accounting	PROPN
iqtishad-1236	188	14	’s	’s	PART
iqtishad-1236	188	15	objectives	objective	NOUN
iqtishad-1236	188	16	of	of	ADP
iqtishad-1236	188	17	the	the	DET
iqtishad-1236	188	18	aaoifi	aaoifi	NOUN
iqtishad-1236	188	19	,	,	PUNCT
iqtishad-1236	188	20	the	the	DET
iqtishad-1236	188	21	contents	content	NOUN
iqtishad-1236	188	22	and	and	CCONJ
iqtishad-1236	188	23	goals	goal	NOUN
iqtishad-1236	188	24	are	be	AUX
iqtishad-1236	188	25	likely	likely	ADJ
iqtishad-1236	188	26	the	the	DET
iqtishad-1236	188	27	same	same	ADJ
iqtishad-1236	188	28	with	with	ADP
iqtishad-1236	188	29	currently	currently	ADV
iqtishad-1236	188	30	conventional	conventional	ADJ
iqtishad-1236	188	31	accounting	accounting	NOUN
iqtishad-1236	188	32	that	that	PRON
iqtishad-1236	188	33	focus	focus	VERB
iqtishad-1236	188	34	on	on	ADP
iqtishad-1236	188	35	providing	provide	VERB
iqtishad-1236	188	36	information	information	NOUN
iqtishad-1236	188	37	system	system	NOUN
iqtishad-1236	188	38	for	for	ADP
iqtishad-1236	188	39	users	user	NOUN
iqtishad-1236	188	40	.	.	PUNCT
iqtishad-1236	189	1	abdul	abdul	PROPN
iqtishad-1236	189	2	rahman	rahman	PROPN
iqtishad-1236	189	3	(	(	PUNCT
iqtishad-1236	189	4	2003	2003	NUM
iqtishad-1236	189	5	)	)	PUNCT
iqtishad-1236	189	6	argues	argue	VERB
iqtishad-1236	189	7	that	that	SCONJ
iqtishad-1236	189	8	accounting	account	VERB
iqtishad-1236	189	9	on	on	ADP
iqtishad-1236	189	10	islamic	islamic	PROPN
iqtishad-1236	189	11	perspective	perspective	NOUN
iqtishad-1236	189	12	in	in	ADP
iqtishad-1236	189	13	muslim	muslim	ADJ
iqtishad-1236	189	14	society	society	NOUN
iqtishad-1236	189	15	,	,	PUNCT
iqtishad-1236	189	16	in	in	ADP
iqtishad-1236	189	17	way	way	NOUN
iqtishad-1236	189	18	of	of	ADP
iqtishad-1236	189	19	accountant	accountant	NOUN
iqtishad-1236	189	20	to	to	PART
iqtishad-1236	189	21	provide	provide	VERB
iqtishad-1236	189	22	the	the	DET
iqtishad-1236	189	23	financial	financial	ADJ
iqtishad-1236	189	24	information	information	NOUN
iqtishad-1236	189	25	to	to	ADP
iqtishad-1236	189	26	user	user	NOUN
iqtishad-1236	189	27	is	be	AUX
iqtishad-1236	189	28	not	not	PART
iqtishad-1236	189	29	only	only	ADV
iqtishad-1236	189	30	as	as	ADP
iqtishad-1236	189	31	service	service	NOUN
iqtishad-1236	189	32	to	to	ADP
iqtishad-1236	189	33	the	the	DET
iqtishad-1236	189	34	users	user	NOUN
iqtishad-1236	189	35	and	and	CCONJ
iqtishad-1236	189	36	public	public	ADJ
iqtishad-1236	189	37	at	at	ADP
iqtishad-1236	189	38	large	large	ADJ
iqtishad-1236	189	39	,	,	PUNCT
iqtishad-1236	189	40	but	but	CCONJ
iqtishad-1236	189	41	information	information	NOUN
iqtishad-1236	189	42	is	be	AUX
iqtishad-1236	189	43	provided	provide	VERB
iqtishad-1236	189	44	to	to	ADP
iqtishad-1236	189	45	society	society	NOUN
iqtishad-1236	189	46	must	must	AUX
iqtishad-1236	189	47	take	take	VERB
iqtishad-1236	189	48	consideration	consideration	NOUN
iqtishad-1236	189	49	to	to	ADP
iqtishad-1236	189	50	accountability	accountability	NOUN
iqtishad-1236	189	51	in	in	ADP
iqtishad-1236	189	52	order	order	NOUN
iqtishad-1236	189	53	to	to	PART
iqtishad-1236	189	54	follow	follow	VERB
iqtishad-1236	189	55	the	the	DET
iqtishad-1236	189	56	god	god	PROPN
iqtishad-1236	189	57	’s	’s	NOUN
iqtishad-1236	190	1	commandments.lewis	commandments.lewis	NUM
iqtishad-1236	190	2	(	(	PUNCT
iqtishad-1236	190	3	2001	2001	NUM
iqtishad-1236	190	4	)	)	PUNCT
iqtishad-1236	190	5	argues	argue	VERB
iqtishad-1236	190	6	that	that	SCONJ
iqtishad-1236	190	7	islamic	islamic	ADJ
iqtishad-1236	190	8	accounting	accounting	NOUN
iqtishad-1236	190	9	may	may	AUX
iqtishad-1236	190	10	follow	follow	VERB
iqtishad-1236	190	11	the	the	DET
iqtishad-1236	190	12	shariah	shariah	PROPN
iqtishad-1236	190	13	law	law	NOUN
iqtishad-1236	190	14	in	in	ADP
iqtishad-1236	190	15	terms	term	NOUN
iqtishad-1236	190	16	of	of	ADP
iqtishad-1236	190	17	theaccounting	theaccounting	NOUN
iqtishad-1236	190	18	principles	principle	NOUN
iqtishad-1236	190	19	and	and	CCONJ
iqtishad-1236	190	20	postulates	postulate	NOUN
iqtishad-1236	190	21	in	in	ADP
iqtishad-1236	190	22	order	order	NOUN
iqtishad-1236	190	23	to	to	PART
iqtishad-1236	190	24	develop	develop	VERB
iqtishad-1236	190	25	the	the	DET
iqtishad-1236	190	26	proper	proper	ADJ
iqtishad-1236	190	27	accounting	accounting	NOUN
iqtishad-1236	190	28	theory	theory	NOUN
iqtishad-1236	190	29	.	.	PUNCT
iqtishad-1236	191	1	in	in	ADP
iqtishad-1236	191	2	my	my	PRON
iqtishad-1236	191	3	point	point	NOUN
iqtishad-1236	191	4	of	of	ADP
iqtishad-1236	191	5	view	view	NOUN
iqtishad-1236	191	6	that	that	SCONJ
iqtishad-1236	191	7	fair	fair	ADJ
iqtishad-1236	191	8	value	value	NOUN
iqtishad-1236	191	9	accounting	accounting	NOUN
iqtishad-1236	191	10	provides	provide	VERB
iqtishad-1236	191	11	benefit	benefit	NOUN
iqtishad-1236	191	12	to	to	ADP
iqtishad-1236	191	13	economic	economic	PROPN
iqtishad-1236	191	14	al	al	PROPN
iqtishad-1236	191	15	-	-	PUNCT
iqtishad-1236	191	16	iqtishad	iqtishad	ADJ
iqtishad-1236	191	17	:	:	PUNCT
iqtishad-1236	191	18	vol	vol	NOUN
iqtishad-1236	191	19	.	.	PUNCT
iqtishad-1236	191	20	vi	vi	NOUN
iqtishad-1236	192	1	no	no	INTJ
iqtishad-1236	192	2	.	.	NOUN
iqtishad-1236	192	3	2	2	NUM
iqtishad-1236	192	4	,	,	PUNCT
iqtishad-1236	192	5	juli	juli	NOUN
iqtishad-1236	192	6	2014	2014	NUM
iqtishad-1236	192	7	296	296	NUM
iqtishad-1236	192	8	decision	decision	NOUN
iqtishad-1236	192	9	for	for	ADP
iqtishad-1236	192	10	shareholders	shareholder	NOUN
iqtishad-1236	192	11	.	.	PUNCT
iqtishad-1236	193	1	however	however	ADV
iqtishad-1236	193	2	,	,	PUNCT
iqtishad-1236	193	3	in	in	ADP
iqtishad-1236	193	4	essence	essence	NOUN
iqtishad-1236	193	5	to	to	ADP
iqtishad-1236	193	6	islamic	islamic	ADJ
iqtishad-1236	193	7	financial	financial	ADJ
iqtishad-1236	193	8	institutions	institution	NOUN
iqtishad-1236	193	9	those	those	DET
iqtishad-1236	193	10	economics	economic	NOUN
iqtishad-1236	193	11	decisions	decision	NOUN
iqtishad-1236	193	12	is	be	AUX
iqtishad-1236	193	13	not	not	PART
iqtishad-1236	193	14	the	the	DET
iqtishad-1236	193	15	main	main	ADJ
iqtishad-1236	193	16	objective	objective	NOUN
iqtishad-1236	193	17	to	to	ADP
iqtishad-1236	193	18	islamic	islamic	ADJ
iqtishad-1236	193	19	financial	financial	ADJ
iqtishad-1236	193	20	institutions	institution	NOUN
iqtishad-1236	193	21	,	,	PUNCT
iqtishad-1236	193	22	compliance	compliance	NOUN
iqtishad-1236	193	23	to	to	ADP
iqtishad-1236	193	24	shariah	shariah	PROPN
iqtishad-1236	193	25	and	and	CCONJ
iqtishad-1236	193	26	bringmaslahah	bringmaslahah	PROPN
iqtishad-1236	193	27	to	to	AUX
iqtishad-1236	193	28	society	society	NOUN
iqtishad-1236	193	29	need	need	VERB
iqtishad-1236	193	30	to	to	PART
iqtishad-1236	193	31	notice	notice	VERB
iqtishad-1236	193	32	before	before	ADP
iqtishad-1236	193	33	making	make	VERB
iqtishad-1236	193	34	economic	economic	ADJ
iqtishad-1236	193	35	decisions	decision	NOUN
iqtishad-1236	193	36	.	.	PUNCT
iqtishad-1236	194	1	therefore	therefore	ADV
iqtishad-1236	194	2	,	,	PUNCT
iqtishad-1236	194	3	islamic	islamic	ADJ
iqtishad-1236	194	4	principles	principle	NOUN
iqtishad-1236	194	5	are	be	AUX
iqtishad-1236	194	6	crucial	crucial	ADJ
iqtishad-1236	194	7	issues	issue	NOUN
iqtishad-1236	194	8	in	in	ADP
iqtishad-1236	194	9	islamic	islamic	ADJ
iqtishad-1236	194	10	financial	financial	ADJ
iqtishad-1236	194	11	institutions	institution	NOUN
iqtishad-1236	194	12	.	.	PUNCT
iqtishad-1236	195	1	regarding	regard	VERB
iqtishad-1236	195	2	to	to	ADP
iqtishad-1236	195	3	accounting	accounting	NOUN
iqtishad-1236	195	4	principles	principle	NOUN
iqtishad-1236	195	5	from	from	ADP
iqtishad-1236	195	6	islamic	islamic	PROPN
iqtishad-1236	195	7	perspective	perspective	PROPN
iqtishad-1236	195	8	,	,	PUNCT
iqtishad-1236	195	9	ahmed	ahmed	PROPN
iqtishad-1236	195	10	(	(	PUNCT
iqtishad-1236	195	11	1994	1994	NUM
iqtishad-1236	195	12	)	)	PUNCT
iqtishad-1236	195	13	states	state	VERB
iqtishad-1236	195	14	that	that	SCONJ
iqtishad-1236	195	15	accounting	account	VERB
iqtishad-1236	195	16	in	in	ADP
iqtishad-1236	195	17	islamic	islamic	ADJ
iqtishad-1236	195	18	principles	principle	NOUN
iqtishad-1236	195	19	should	should	AUX
iqtishad-1236	195	20	govern	govern	VERB
iqtishad-1236	195	21	with	with	ADP
iqtishad-1236	195	22	financial	financial	ADJ
iqtishad-1236	195	23	dealing	dealing	NOUN
iqtishad-1236	195	24	and	and	CCONJ
iqtishad-1236	195	25	contracts	contract	NOUN
iqtishad-1236	195	26	based	base	VERB
iqtishad-1236	195	27	on	on	ADP
iqtishad-1236	195	28	islamic	islamic	ADJ
iqtishad-1236	195	29	objective	objective	NOUN
iqtishad-1236	195	30	such	such	ADJ
iqtishad-1236	195	31	as	as	ADP
iqtishad-1236	195	32	realization	realization	NOUN
iqtishad-1236	195	33	of	of	ADP
iqtishad-1236	195	34	fairness	fairness	NOUN
iqtishad-1236	195	35	and	and	CCONJ
iqtishad-1236	195	36	justice	justice	NOUN
iqtishad-1236	195	37	,	,	PUNCT
iqtishad-1236	195	38	preservation	preservation	NOUN
iqtishad-1236	195	39	of	of	ADP
iqtishad-1236	195	40	the	the	DET
iqtishad-1236	195	41	rights	right	NOUN
iqtishad-1236	195	42	and	and	CCONJ
iqtishad-1236	195	43	dues	due	NOUN
iqtishad-1236	195	44	of	of	ADP
iqtishad-1236	195	45	all	all	DET
iqtishad-1236	195	46	parties	party	NOUN
iqtishad-1236	195	47	,	,	PUNCT
iqtishad-1236	195	48	paying	pay	VERB
iqtishad-1236	195	49	zakat	zakat	NOUN
iqtishad-1236	195	50	(	(	PUNCT
iqtishad-1236	195	51	that	that	PRON
iqtishad-1236	195	52	necessitates	necessitate	VERB
iqtishad-1236	195	53	having	have	VERB
iqtishad-1236	195	54	accurate	accurate	ADJ
iqtishad-1236	195	55	and	and	CCONJ
iqtishad-1236	195	56	just	just	ADV
iqtishad-1236	195	57	financial	financial	ADJ
iqtishad-1236	195	58	statements	statement	NOUN
iqtishad-1236	195	59	which	which	PRON
iqtishad-1236	195	60	represent	represent	VERB
iqtishad-1236	195	61	accurately	accurately	ADV
iqtishad-1236	195	62	and	and	CCONJ
iqtishad-1236	195	63	truly	truly	ADV
iqtishad-1236	195	64	the	the	DET
iqtishad-1236	195	65	financial	financial	ADJ
iqtishad-1236	195	66	position	position	NOUN
iqtishad-1236	195	67	of	of	ADP
iqtishad-1236	195	68	the	the	DET
iqtishad-1236	195	69	entity	entity	NOUN
iqtishad-1236	195	70	)	)	PUNCT
iqtishad-1236	195	71	.	.	PUNCT
iqtishad-1236	196	1	in	in	ADP
iqtishad-1236	196	2	this	this	DET
iqtishad-1236	196	3	light	light	NOUN
iqtishad-1236	196	4	,	,	PUNCT
iqtishad-1236	196	5	aaoifi	aaoifi	NOUN
iqtishad-1236	196	6	(	(	PUNCT
iqtishad-1236	196	7	2010	2010	NUM
iqtishad-1236	196	8	)	)	PUNCT
iqtishad-1236	196	9	under	under	ADP
iqtishad-1236	196	10	sfa	sfa	PROPN
iqtishad-1236	196	11	no	no	NOUN
iqtishad-1236	196	12	.	.	NOUN
iqtishad-1236	196	13	2	2	NUM
iqtishad-1236	196	14	with	with	ADP
iqtishad-1236	196	15	regard	regard	NOUN
iqtishad-1236	196	16	to	to	ADP
iqtishad-1236	196	17	the	the	DET
iqtishad-1236	196	18	concepts	concept	NOUN
iqtishad-1236	196	19	of	of	ADP
iqtishad-1236	196	20	financial	financial	ADJ
iqtishad-1236	196	21	accounting	accounting	NOUN
iqtishad-1236	196	22	for	for	ADP
iqtishad-1236	196	23	islamic	islamic	ADJ
iqtishad-1236	196	24	banks	bank	NOUN
iqtishad-1236	196	25	and	and	CCONJ
iqtishad-1236	196	26	financial	financial	ADJ
iqtishad-1236	196	27	institutions	institution	NOUN
iqtishad-1236	196	28	states	state	VERB
iqtishad-1236	196	29	that	that	SCONJ
iqtishad-1236	196	30	“	"	PUNCT
iqtishad-1236	196	31	concepts	concept	NOUN
iqtishad-1236	196	32	of	of	ADP
iqtishad-1236	196	33	accounting	accounting	NOUN
iqtishad-1236	196	34	measurement	measurement	NOUN
iqtishad-1236	196	35	in	in	ADP
iqtishad-1236	196	36	measurement	measurement	NOUN
iqtishad-1236	196	37	attributes	attribute	NOUN
iqtishad-1236	196	38	refer	refer	VERB
iqtishad-1236	196	39	to	to	ADP
iqtishad-1236	196	40	the	the	DET
iqtishad-1236	196	41	attributes	attribute	NOUN
iqtishad-1236	196	42	of	of	ADP
iqtishad-1236	196	43	assets	asset	NOUN
iqtishad-1236	196	44	and	and	CCONJ
iqtishad-1236	196	45	liabilities	liability	NOUN
iqtishad-1236	196	46	that	that	PRON
iqtishad-1236	196	47	should	should	AUX
iqtishad-1236	196	48	be	be	AUX
iqtishad-1236	196	49	measured	measure	VERB
iqtishad-1236	196	50	for	for	ADP
iqtishad-1236	196	51	financial	financial	ADJ
iqtishad-1236	196	52	accounting	accounting	NOUN
iqtishad-1236	196	53	purposes	purpose	NOUN
iqtishad-1236	196	54	”	"	PUNCT
iqtishad-1236	196	55	.	.	PUNCT
iqtishad-1236	197	1	in	in	ADP
iqtishad-1236	197	2	addition	addition	NOUN
iqtishad-1236	197	3	to	to	ADP
iqtishad-1236	197	4	measurement	measurement	NOUN
iqtishad-1236	197	5	attributes	attribute	NOUN
iqtishad-1236	197	6	that	that	PRON
iqtishad-1236	197	7	aaoifi	aaoifi	NOUN
iqtishad-1236	197	8	indicates	indicate	VERB
iqtishad-1236	197	9	to	to	ADP
iqtishad-1236	197	10	“	"	PUNCT
iqtishad-1236	197	11	the	the	DET
iqtishad-1236	197	12	cash	cash	NOUN
iqtishad-1236	197	13	equivalent	equivalent	ADJ
iqtishad-1236	197	14	value	value	NOUN
iqtishad-1236	197	15	expected	expect	VERB
iqtishad-1236	197	16	to	to	PART
iqtishad-1236	197	17	be	be	AUX
iqtishad-1236	197	18	realized	realize	VERB
iqtishad-1236	197	19	is	be	AUX
iqtishad-1236	197	20	the	the	DET
iqtishad-1236	197	21	number	number	NOUN
iqtishad-1236	197	22	of	of	ADP
iqtishad-1236	197	23	monetary	monetary	ADJ
iqtishad-1236	197	24	units	unit	NOUN
iqtishad-1236	197	25	that	that	PRON
iqtishad-1236	197	26	would	would	AUX
iqtishad-1236	197	27	be	be	AUX
iqtishad-1236	197	28	realized	realize	VERB
iqtishad-1236	197	29	if	if	SCONJ
iqtishad-1236	197	30	an	an	DET
iqtishad-1236	197	31	asset	asset	NOUN
iqtishad-1236	197	32	was	be	AUX
iqtishad-1236	197	33	sold	sell	VERB
iqtishad-1236	197	34	for	for	ADP
iqtishad-1236	197	35	cash	cash	NOUN
iqtishad-1236	197	36	in	in	ADP
iqtishad-1236	197	37	the	the	DET
iqtishad-1236	197	38	normal	normal	ADJ
iqtishad-1236	197	39	course	course	NOUN
iqtishad-1236	197	40	of	of	ADP
iqtishad-1236	197	41	business	business	NOUN
iqtishad-1236	197	42	as	as	ADP
iqtishad-1236	197	43	of	of	ADP
iqtishad-1236	197	44	the	the	DET
iqtishad-1236	197	45	current	current	ADJ
iqtishad-1236	197	46	date	date	NOUN
iqtishad-1236	197	47	”	"	PUNCT
iqtishad-1236	197	48	(	(	PUNCT
iqtishad-1236	197	49	aaoifi,2010,para	aaoifi,2010,para	NOUN
iqtishad-1236	197	50	.	.	NOUN
iqtishad-1236	197	51	89	89	NUM
iqtishad-1236	197	52	)	)	PUNCT
iqtishad-1236	197	53	.	.	PUNCT
iqtishad-1236	198	1	however	however	ADV
iqtishad-1236	198	2	,	,	PUNCT
iqtishad-1236	198	3	sfa	sfa	PROPN
iqtishad-1236	198	4	no	no	NOUN
iqtishad-1236	198	5	.	.	NOUN
iqtishad-1236	198	6	2	2	NUM
iqtishad-1236	198	7	aaoifi	aaoifi	NOUN
iqtishad-1236	198	8	(	(	PUNCT
iqtishad-1236	198	9	2010	2010	NUM
iqtishad-1236	198	10	,	,	PUNCT
iqtishad-1236	198	11	para.89	para.89	NOUN
iqtishad-1236	198	12	)	)	PUNCT
iqtishad-1236	198	13	refers	refer	VERB
iqtishad-1236	198	14	to	to	ADP
iqtishad-1236	198	15	cash	cash	NOUN
iqtishad-1236	198	16	equivalent	equivalent	ADJ
iqtishad-1236	198	17	value	value	NOUN
iqtishad-1236	198	18	when	when	SCONJ
iqtishad-1236	198	19	the	the	DET
iqtishad-1236	198	20	attribute	attribute	NOUN
iqtishad-1236	198	21	condition	condition	NOUN
iqtishad-1236	198	22	are	be	AUX
iqtishad-1236	198	23	present	present	ADJ
iqtishad-1236	198	24	such	such	ADJ
iqtishad-1236	198	25	as	as	ADP
iqtishad-1236	198	26	the	the	DET
iqtishad-1236	198	27	relevance	relevance	NOUN
iqtishad-1236	198	28	,	,	PUNCT
iqtishad-1236	198	29	reliability	reliability	NOUN
iqtishad-1236	198	30	and	and	CCONJ
iqtishad-1236	198	31	understandability	understandability	NOUN
iqtishad-1236	198	32	of	of	ADP
iqtishad-1236	198	33	the	the	DET
iqtishad-1236	198	34	resulting	result	VERB
iqtishad-1236	198	35	information	information	NOUN
iqtishad-1236	198	36	.	.	PUNCT
iqtishad-1236	199	1	in	in	ADP
iqtishad-1236	199	2	this	this	DET
iqtishad-1236	199	3	regard	regard	NOUN
iqtishad-1236	199	4	,	,	PUNCT
iqtishad-1236	199	5	sfa	sfa	PROPN
iqtishad-1236	199	6	,	,	PUNCT
iqtishad-1236	199	7	no	no	NOUN
iqtishad-1236	199	8	.	.	NOUN
iqtishad-1236	199	9	2	2	NUM
iqtishad-1236	199	10	aaoifi	aaoifi	NOUN
iqtishad-1236	199	11	(	(	PUNCT
iqtishad-1236	199	12	2010	2010	NUM
iqtishad-1236	199	13	,	,	PUNCT
iqtishad-1236	199	14	para.89	para.89	NOUN
iqtishad-1236	199	15	)	)	PUNCT
iqtishad-1236	199	16	states	state	VERB
iqtishad-1236	199	17	that	that	SCONJ
iqtishad-1236	199	18	cash	cash	NOUN
iqtishad-1236	199	19	equivalent	equivalent	ADJ
iqtishad-1236	199	20	value	value	NOUN
iqtishad-1236	199	21	specifically	specifically	ADV
iqtishad-1236	199	22	would	would	AUX
iqtishad-1236	199	23	be	be	AUX
iqtishad-1236	199	24	suitable	suitable	ADJ
iqtishad-1236	199	25	as	as	ADP
iqtishad-1236	199	26	basis	basis	NOUN
iqtishad-1236	199	27	for	for	ADP
iqtishad-1236	199	28	accounting	accounting	NOUN
iqtishad-1236	199	29	measurement	measurement	NOUN
iqtishad-1236	199	30	for	for	ADP
iqtishad-1236	199	31	an	an	DET
iqtishad-1236	199	32	islamic	islamic	ADJ
iqtishad-1236	199	33	banks	bank	NOUN
iqtishad-1236	199	34	as	as	ADP
iqtishad-1236	199	35	the	the	DET
iqtishad-1236	199	36	condition	condition	NOUN
iqtishad-1236	199	37	for	for	ADP
iqtishad-1236	199	38	islamic	islamic	ADJ
iqtishad-1236	199	39	banks	bank	NOUN
iqtishad-1236	199	40	’	'	PUNCT
iqtishad-1236	199	41	products	product	NOUN
iqtishad-1236	199	42	such	such	ADJ
iqtishad-1236	199	43	as	as	ADP
iqtishad-1236	199	44	mudarabah	mudarabah	NOUN
iqtishad-1236	199	45	and	and	CCONJ
iqtishad-1236	199	46	investment	investment	NOUN
iqtishad-1236	199	47	accounts	account	NOUN
iqtishad-1236	199	48	.	.	PUNCT
iqtishad-1236	200	1	in	in	ADP
iqtishad-1236	200	2	addition	addition	NOUN
iqtishad-1236	200	3	to	to	ADP
iqtishad-1236	200	4	cash	cash	VERB
iqtishad-1236	200	5	equivalent	equivalent	ADJ
iqtishad-1236	200	6	value	value	NOUN
iqtishad-1236	200	7	that	that	PRON
iqtishad-1236	200	8	fas	fas	PROPN
iqtishad-1236	200	9	no	no	NOUN
iqtishad-1236	200	10	.	.	PROPN
iqtishad-1236	200	11	2	2	NUM
iqtishad-1236	200	12	aaoifi	aaoifi	NOUN
iqtishad-1236	200	13	(	(	PUNCT
iqtishad-1236	200	14	2010	2010	NUM
iqtishad-1236	200	15	)	)	PUNCT
iqtishad-1236	200	16	argues	argue	VERB
iqtishad-1236	200	17	that	that	SCONJ
iqtishad-1236	200	18	reliable	reliable	ADJ
iqtishad-1236	200	19	and	and	CCONJ
iqtishad-1236	200	20	comparable	comparable	ADJ
iqtishad-1236	200	21	information	information	NOUN
iqtishad-1236	200	22	are	be	AUX
iqtishad-1236	200	23	very	very	ADV
iqtishad-1236	200	24	important	important	ADJ
iqtishad-1236	200	25	to	to	PART
iqtishad-1236	200	26	unsure	unsure	VERB
iqtishad-1236	200	27	the	the	DET
iqtishad-1236	200	28	measurement	measurement	NOUN
iqtishad-1236	200	29	of	of	ADP
iqtishad-1236	200	30	cash	cash	NOUN
iqtishad-1236	200	31	equivalent	equivalent	ADJ
iqtishad-1236	200	32	value	value	NOUN
iqtishad-1236	200	33	.	.	PUNCT
iqtishad-1236	201	1	therefore	therefore	ADV
iqtishad-1236	201	2	,	,	PUNCT
iqtishad-1236	201	3	sfa	sfa	PROPN
iqtishad-1236	201	4	no	no	NOUN
iqtishad-1236	201	5	.	.	NOUN
iqtishad-1236	201	6	2	2	NUM
iqtishad-1236	201	7	aaoifi	aaoifi	NOUN
iqtishad-1236	201	8	(	(	PUNCT
iqtishad-1236	201	9	2010	2010	NUM
iqtishad-1236	201	10	)	)	PUNCT
iqtishad-1236	201	11	indicates	indicate	VERB
iqtishad-1236	201	12	some	some	PRON
iqtishad-1236	201	13	principlesduring	principlesdure	VERB
iqtishad-1236	201	14	the	the	DET
iqtishad-1236	201	15	revaluation	revaluation	NOUN
iqtishad-1236	201	16	assets	asset	NOUN
iqtishad-1236	201	17	,	,	PUNCT
iqtishad-1236	201	18	liabilities	liability	NOUN
iqtishad-1236	201	19	and	and	CCONJ
iqtishad-1236	201	20	restricted	restrict	VERB
iqtishad-1236	201	21	investments	investment	NOUN
iqtishad-1236	201	22	.	.	PUNCT
iqtishad-1236	202	1	the	the	DET
iqtishad-1236	202	2	principles	principle	NOUN
iqtishad-1236	202	3	are	be	AUX
iqtishad-1236	202	4	as	as	SCONJ
iqtishad-1236	202	5	follows	follow	VERB
iqtishad-1236	202	6	:	:	PUNCT
iqtishad-1236	202	7	a.	a.	NOUN
iqtishad-1236	202	8	to	to	ADP
iqtishad-1236	202	9	the	the	DET
iqtishad-1236	202	10	extent	extent	NOUN
iqtishad-1236	202	11	available	available	ADJ
iqtishad-1236	202	12	,	,	PUNCT
iqtishad-1236	202	13	outside	outside	ADJ
iqtishad-1236	202	14	indicators	indicator	NOUN
iqtishad-1236	202	15	(	(	PUNCT
iqtishad-1236	202	16	such	such	ADJ
iqtishad-1236	202	17	as	as	ADP
iqtishad-1236	202	18	market	market	NOUN
iqtishad-1236	202	19	prices	price	NOUN
iqtishad-1236	202	20	)	)	PUNCT
iqtishad-1236	202	21	should	should	AUX
iqtishad-1236	202	22	be	be	AUX
iqtishad-1236	202	23	used	use	VERB
iqtishad-1236	202	24	.	.	PUNCT
iqtishad-1236	203	1	b.	b.	PROPN
iqtishad-1236	203	2	all	all	DET
iqtishad-1236	203	3	relevant	relevant	ADJ
iqtishad-1236	203	4	information	information	NOUN
iqtishad-1236	203	5	whether	whether	SCONJ
iqtishad-1236	203	6	positive	positive	ADJ
iqtishad-1236	203	7	or	or	CCONJ
iqtishad-1236	203	8	negative	negative	ADJ
iqtishad-1236	203	9	should	should	AUX
iqtishad-1236	203	10	be	be	AUX
iqtishad-1236	203	11	utilized	utilize	VERB
iqtishad-1236	203	12	.	.	PUNCT
iqtishad-1236	204	1	c.	c.	PROPN
iqtishad-1236	204	2	logical	logical	ADJ
iqtishad-1236	204	3	and	and	CCONJ
iqtishad-1236	204	4	relevant	relevant	ADJ
iqtishad-1236	204	5	valuation	valuation	NOUN
iqtishad-1236	204	6	method	method	NOUN
iqtishad-1236	204	7	methods	method	NOUN
iqtishad-1236	204	8	should	should	AUX
iqtishad-1236	204	9	be	be	AUX
iqtishad-1236	204	10	utilized	utilize	VERB
iqtishad-1236	204	11	.	.	PUNCT
iqtishad-1236	205	1	d.	d.	PROPN
iqtishad-1236	205	2	consistency	consistency	PROPN
iqtishad-1236	205	3	in	in	ADP
iqtishad-1236	205	4	the	the	DET
iqtishad-1236	205	5	use	use	NOUN
iqtishad-1236	205	6	of	of	ADP
iqtishad-1236	205	7	valuation	valuation	NOUN
iqtishad-1236	205	8	methods	method	NOUN
iqtishad-1236	205	9	should	should	AUX
iqtishad-1236	205	10	be	be	AUX
iqtishad-1236	205	11	adhered	adhere	VERB
iqtishad-1236	205	12	to	to	ADP
iqtishad-1236	205	13	.	.	PUNCT
iqtishad-1236	206	1	e.	e.	PROPN
iqtishad-1236	206	2	to	to	ADP
iqtishad-1236	206	3	the	the	DET
iqtishad-1236	206	4	extent	extent	NOUN
iqtishad-1236	206	5	appropriate	appropriate	ADJ
iqtishad-1236	206	6	,	,	PUNCT
iqtishad-1236	206	7	experts	expert	NOUN
iqtishad-1236	206	8	in	in	ADP
iqtishad-1236	206	9	valuation	valuation	NOUN
iqtishad-1236	206	10	should	should	AUX
iqtishad-1236	206	11	be	be	AUX
iqtishad-1236	206	12	utilized	utilize	VERB
iqtishad-1236	206	13	.	.	PUNCT
iqtishad-1236	207	1	f.	f.	PROPN
iqtishad-1236	207	2	conservatism	conservatism	PROPN
iqtishad-1236	207	3	in	in	ADP
iqtishad-1236	207	4	the	the	DET
iqtishad-1236	207	5	valuation	valuation	NOUN
iqtishad-1236	207	6	process	process	NOUN
iqtishad-1236	207	7	by	by	ADP
iqtishad-1236	207	8	adhering	adhere	VERB
iqtishad-1236	207	9	to	to	ADP
iqtishad-1236	207	10	objectivity	objectivity	NOUN
iqtishad-1236	207	11	and	and	CCONJ
iqtishad-1236	207	12	neutrality	neutrality	NOUN
iqtishad-1236	207	13	in	in	ADP
iqtishad-1236	207	14	the	the	DET
iqtishad-1236	207	15	choice	choice	NOUN
iqtishad-1236	207	16	of	of	ADP
iqtishad-1236	207	17	value	value	NOUN
iqtishad-1236	207	18	(	(	PUNCT
iqtishad-1236	207	19	sfa	sfa	PROPN
iqtishad-1236	207	20	no.2	no.2	PROPN
iqtishad-1236	207	21	.	.	PUNCT
iqtishad-1236	207	22	aaoifi	aaoifi	PROPN
iqtishad-1236	207	23	,	,	PUNCT
iqtishad-1236	207	24	para	para	NOUN
iqtishad-1236	207	25	.	.	PROPN
iqtishad-1236	207	26	95	95	NUM
iqtishad-1236	207	27	)	)	PUNCT
iqtishad-1236	207	28	.	.	PUNCT
iqtishad-1236	208	1	jamaluddin	jamaluddin	PROPN
iqtishad-1236	208	2	majid	majid	PROPN
iqtishad-1236	208	3	:	:	PUNCT
iqtishad-1236	208	4	the	the	DET
iqtishad-1236	208	5	critical	critical	ADJ
iqtishad-1236	208	6	aspect	aspect	NOUN
iqtishad-1236	208	7	on	on	ADP
iqtishad-1236	208	8	fair	fair	ADJ
iqtishad-1236	208	9	value	value	NOUN
iqtishad-1236	208	10	accounting	account	VERB
iqtishad-1236	208	11	297	297	NUM
iqtishad-1236	208	12	in	in	ADP
iqtishad-1236	208	13	light	light	NOUN
iqtishad-1236	208	14	this	this	PRON
iqtishad-1236	208	15	,	,	PUNCT
iqtishad-1236	208	16	al	al	PROPN
iqtishad-1236	208	17	-	-	PUNCT
iqtishad-1236	208	18	sadah	sadah	PROPN
iqtishad-1236	208	19	(	(	PUNCT
iqtishad-1236	208	20	2000	2000	NUM
iqtishad-1236	208	21	,	,	PUNCT
iqtishad-1236	208	22	p.42	p.42	NOUN
iqtishad-1236	208	23	)	)	PUNCT
iqtishad-1236	208	24	points	point	VERB
iqtishad-1236	208	25	out	out	ADP
iqtishad-1236	208	26	as	as	SCONJ
iqtishad-1236	208	27	quoted	quote	VERB
iqtishad-1236	208	28	in	in	ADP
iqtishad-1236	208	29	napier	napier	PROPN
iqtishad-1236	208	30	(	(	PUNCT
iqtishad-1236	208	31	2007	2007	NUM
iqtishad-1236	208	32	)	)	PUNCT
iqtishad-1236	208	33	that	that	SCONJ
iqtishad-1236	208	34	“	"	PUNCT
iqtishad-1236	208	35	the	the	DET
iqtishad-1236	208	36	majority	majority	NOUN
iqtishad-1236	208	37	of	of	ADP
iqtishad-1236	208	38	islamic	islamic	ADJ
iqtishad-1236	208	39	banks	bank	NOUN
iqtishad-1236	208	40	represented	represent	VERB
iqtishad-1236	208	41	on	on	ADP
iqtishad-1236	208	42	the	the	DET
iqtishad-1236	208	43	aaoifi	aaoifi	NOUN
iqtishad-1236	208	44	accounting	accounting	NOUN
iqtishad-1236	208	45	standards	standard	NOUN
iqtishad-1236	208	46	board	board	PROPN
iqtishad-1236	208	47	strongly	strongly	ADV
iqtishad-1236	208	48	rejected	reject	VERB
iqtishad-1236	208	49	adopting	adopt	VERB
iqtishad-1236	208	50	the	the	DET
iqtishad-1236	208	51	cash	cash	NOUN
iqtishad-1236	208	52	equivalent	equivalent	ADJ
iqtishad-1236	208	53	value	value	NOUN
iqtishad-1236	208	54	approach	approach	NOUN
iqtishad-1236	208	55	,	,	PUNCT
iqtishad-1236	208	56	since	since	SCONJ
iqtishad-1236	208	57	this	this	DET
iqtishad-1236	208	58	accounting	accounting	NOUN
iqtishad-1236	208	59	treatment	treatment	NOUN
iqtishad-1236	208	60	would	would	AUX
iqtishad-1236	208	61	exert	exert	VERB
iqtishad-1236	208	62	pressure	pressure	NOUN
iqtishad-1236	208	63	on	on	ADP
iqtishad-1236	208	64	the	the	DET
iqtishad-1236	208	65	banks	bank	NOUN
iqtishad-1236	208	66	to	to	PART
iqtishad-1236	208	67	pay	pay	VERB
iqtishad-1236	208	68	out	out	ADP
iqtishad-1236	208	69	a	a	DET
iqtishad-1236	208	70	higher	high	ADJ
iqtishad-1236	208	71	level	level	NOUN
iqtishad-1236	208	72	of	of	ADP
iqtishad-1236	208	73	profits	profit	NOUN
iqtishad-1236	208	74	to	to	ADP
iqtishad-1236	208	75	shareholders	shareholder	NOUN
iqtishad-1236	208	76	and	and	CCONJ
iqtishad-1236	208	77	investment	investment	NOUN
iqtishad-1236	208	78	account	account	NOUN
iqtishad-1236	208	79	holders	holder	NOUN
iqtishad-1236	208	80	if	if	SCONJ
iqtishad-1236	208	81	the	the	DET
iqtishad-1236	208	82	bank	bank	NOUN
iqtishad-1236	208	83	recognized	recognize	VERB
iqtishad-1236	208	84	the	the	DET
iqtishad-1236	208	85	unrealized	unrealized	ADJ
iqtishad-1236	208	86	gains	gain	NOUN
iqtishad-1236	208	87	”	"	PUNCT
iqtishad-1236	208	88	.	.	PUNCT
iqtishad-1236	209	1	however	however	ADV
iqtishad-1236	209	2	,	,	PUNCT
iqtishad-1236	209	3	aaoifi	aaoifi	NOUN
iqtishad-1236	209	4	provides	provide	VERB
iqtishad-1236	209	5	historical	historical	ADJ
iqtishad-1236	209	6	cost	cost	NOUN
iqtishad-1236	209	7	as	as	ADP
iqtishad-1236	209	8	a	a	DET
iqtishad-1236	209	9	recommendation	recommendation	NOUN
iqtishad-1236	209	10	to	to	ADP
iqtishad-1236	209	11	alternative	alternative	ADJ
iqtishad-1236	209	12	measurement	measurement	NOUN
iqtishad-1236	209	13	attribute	attribute	NOUN
iqtishad-1236	209	14	to	to	ADP
iqtishad-1236	209	15	the	the	DET
iqtishad-1236	209	16	cash	cash	NOUN
iqtishad-1236	209	17	equivalent	equivalent	ADJ
iqtishad-1236	209	18	value	value	NOUN
iqtishad-1236	209	19	.	.	PUNCT
iqtishad-1236	210	1	particularly	particularly	ADV
iqtishad-1236	210	2	,	,	PUNCT
iqtishad-1236	210	3	aaoifi	aaoifi	PROPN
iqtishad-1236	210	4	refers	refer	VERB
iqtishad-1236	210	5	to	to	ADP
iqtishad-1236	210	6	its	its	PRON
iqtishad-1236	210	7	fair	fair	ADJ
iqtishad-1236	210	8	value	value	NOUN
iqtishad-1236	210	9	at	at	ADP
iqtishad-1236	210	10	the	the	DET
iqtishad-1236	210	11	date	date	NOUN
iqtishad-1236	210	12	of	of	ADP
iqtishad-1236	210	13	its	its	PRON
iqtishad-1236	210	14	acquisition	acquisition	NOUN
iqtishad-1236	210	15	including	include	VERB
iqtishad-1236	210	16	amounts	amount	NOUN
iqtishad-1236	210	17	incurred	incur	VERB
iqtishad-1236	210	18	to	to	PART
iqtishad-1236	210	19	make	make	VERB
iqtishad-1236	210	20	it	it	PRON
iqtishad-1236	210	21	usable	usable	ADJ
iqtishad-1236	210	22	or	or	CCONJ
iqtishad-1236	210	23	ready	ready	ADJ
iqtishad-1236	210	24	for	for	ADP
iqtishad-1236	210	25	disposition	disposition	NOUN
iqtishad-1236	210	26	(	(	PUNCT
iqtishad-1236	210	27	sfa	sfa	NOUN
iqtishad-1236	210	28	no	no	INTJ
iqtishad-1236	210	29	.	.	NOUN
iqtishad-1236	211	1	2	2	X
iqtishad-1236	211	2	.	.	X
iqtishad-1236	211	3	aaoifi	aaoifi	PROPN
iqtishad-1236	211	4	para.98	para.98	PROPN
iqtishad-1236	211	5	;	;	PUNCT
iqtishad-1236	211	6	abdul	abdul	PROPN
iqtishad-1236	211	7	rahman	rahman	PROPN
iqtishad-1236	211	8	,	,	PUNCT
iqtishad-1236	211	9	2010	2010	NUM
iqtishad-1236	211	10	.	.	PUNCT
iqtishad-1236	212	1	page	page	NOUN
iqtishad-1236	212	2	.	.	PUNCT
iqtishad-1236	213	1	31	31	NUM
iqtishad-1236	213	2	)	)	PUNCT
iqtishad-1236	213	3	.	.	PUNCT
iqtishad-1236	214	1	the	the	DET
iqtishad-1236	214	2	implication	implication	NOUN
iqtishad-1236	214	3	to	to	ADP
iqtishad-1236	214	4	islamic	islamic	ADJ
iqtishad-1236	214	5	financial	financial	ADJ
iqtishad-1236	214	6	institutions	institution	NOUN
iqtishad-1236	214	7	islamic	islamic	ADJ
iqtishad-1236	214	8	financial	financial	ADJ
iqtishad-1236	214	9	institutions	institution	NOUN
iqtishad-1236	214	10	(	(	PUNCT
iqtishad-1236	214	11	ifis	ifis	PROPN
iqtishad-1236	214	12	)	)	PUNCT
iqtishad-1236	214	13	and	and	CCONJ
iqtishad-1236	214	14	islamic	islamic	ADJ
iqtishad-1236	214	15	banking	banking	NOUN
iqtishad-1236	214	16	(	(	PUNCT
iqtishad-1236	214	17	ib	ib	NOUN
iqtishad-1236	214	18	)	)	PUNCT
iqtishad-1236	214	19	have	have	VERB
iqtishad-1236	214	20	special	special	ADJ
iqtishad-1236	214	21	characteristics	characteristic	NOUN
iqtishad-1236	214	22	.	.	PUNCT
iqtishad-1236	215	1	for	for	ADP
iqtishad-1236	215	2	instance	instance	NOUN
iqtishad-1236	215	3	,	,	PUNCT
iqtishad-1236	215	4	islamic	islamic	ADJ
iqtishad-1236	215	5	banks	bank	NOUN
iqtishad-1236	215	6	are	be	AUX
iqtishad-1236	215	7	not	not	PART
iqtishad-1236	215	8	using	use	VERB
iqtishad-1236	215	9	interest	interest	NOUN
iqtishad-1236	215	10	on	on	ADP
iqtishad-1236	215	11	lending	lending	NOUN
iqtishad-1236	215	12	and	and	CCONJ
iqtishad-1236	215	13	borrowing	borrowing	NOUN
iqtishad-1236	215	14	money(karim	money(karim	PROPN
iqtishad-1236	215	15	,	,	PUNCT
iqtishad-1236	215	16	2001	2001	NUM
iqtishad-1236	215	17	)	)	PUNCT
iqtishad-1236	215	18	.	.	PUNCT
iqtishad-1236	216	1	moreover	moreover	ADV
iqtishad-1236	216	2	,	,	PUNCT
iqtishad-1236	216	3	napier	napier	X
iqtishad-1236	216	4	(	(	PUNCT
iqtishad-1236	216	5	2007	2007	NUM
iqtishad-1236	216	6	)	)	PUNCT
iqtishad-1236	216	7	indicates	indicate	VERB
iqtishad-1236	216	8	that	that	SCONJ
iqtishad-1236	216	9	islamic	islamic	ADJ
iqtishad-1236	216	10	banks	bank	NOUN
iqtishad-1236	216	11	provides	provide	VERB
iqtishad-1236	216	12	profit	profit	NOUN
iqtishad-1236	216	13	-	-	PUNCT
iqtishad-1236	216	14	loss	loss	NOUN
iqtishad-1236	216	15	sharing	sharing	NOUN
iqtishad-1236	216	16	instruments	instrument	NOUN
iqtishad-1236	216	17	such	such	ADJ
iqtishad-1236	216	18	mudarabahah	mudarabahah	NOUN
iqtishad-1236	216	19	and	and	CCONJ
iqtishad-1236	216	20	musharakah	musharakah	PROPN
iqtishad-1236	216	21	and	and	CCONJ
iqtishad-1236	216	22	mark	mark	NOUN
iqtishad-1236	216	23	-	-	PUNCT
iqtishad-1236	216	24	up	up	ADP
iqtishad-1236	216	25	instruments	instrument	NOUN
iqtishad-1236	216	26	such	such	ADJ
iqtishad-1236	216	27	as	as	ADP
iqtishad-1236	216	28	murabahah	murabahah	PROPN
iqtishad-1236	216	29	,	,	PUNCT
iqtishad-1236	216	30	ijarah	ijarah	PROPN
iqtishad-1236	216	31	and	and	CCONJ
iqtishad-1236	216	32	salam	salam	PROPN
iqtishad-1236	216	33	.	.	PUNCT
iqtishad-1236	217	1	since	since	SCONJ
iqtishad-1236	217	2	,	,	PUNCT
iqtishad-1236	217	3	the	the	DET
iqtishad-1236	217	4	islamic	islamic	ADJ
iqtishad-1236	217	5	banks	bank	NOUN
iqtishad-1236	217	6	and	and	CCONJ
iqtishad-1236	217	7	ifis	ifis	PROPN
iqtishad-1236	217	8	have	have	VERB
iqtishad-1236	217	9	different	different	ADJ
iqtishad-1236	217	10	characteristic	characteristic	NOUN
iqtishad-1236	217	11	to	to	PART
iqtishad-1236	217	12	counterpart	counterpart	VERB
iqtishad-1236	217	13	of	of	ADP
iqtishad-1236	217	14	conventional	conventional	ADJ
iqtishad-1236	217	15	banks	bank	NOUN
iqtishad-1236	217	16	.	.	PUNCT
iqtishad-1236	218	1	therefore	therefore	ADV
iqtishad-1236	218	2	,	,	PUNCT
iqtishad-1236	218	3	probably	probably	ADV
iqtishad-1236	218	4	ifis	ifi	VERB
iqtishad-1236	218	5	and	and	CCONJ
iqtishad-1236	218	6	(	(	PUNCT
iqtishad-1236	218	7	ib	ib	NOUN
iqtishad-1236	218	8	)	)	PUNCT
iqtishad-1236	218	9	have	have	VERB
iqtishad-1236	218	10	different	different	ADJ
iqtishad-1236	218	11	consequence	consequence	NOUN
iqtishad-1236	218	12	to	to	ADP
iqtishad-1236	218	13	accounting	accounting	NOUN
iqtishad-1236	218	14	principles	principle	NOUN
iqtishad-1236	218	15	and	and	CCONJ
iqtishad-1236	218	16	regulation	regulation	NOUN
iqtishad-1236	218	17	to	to	PART
iqtishad-1236	218	18	govern	govern	VERB
iqtishad-1236	218	19	the	the	DET
iqtishad-1236	218	20	financial	financial	ADJ
iqtishad-1236	218	21	transaction	transaction	NOUN
iqtishad-1236	218	22	based	base	VERB
iqtishad-1236	218	23	on	on	ADP
iqtishad-1236	218	24	the	the	DET
iqtishad-1236	218	25	islamic	islamic	ADJ
iqtishad-1236	218	26	objectives	objective	NOUN
iqtishad-1236	218	27	and	and	CCONJ
iqtishad-1236	218	28	principles	principle	NOUN
iqtishad-1236	218	29	.	.	PUNCT
iqtishad-1236	219	1	issues	issue	NOUN
iqtishad-1236	219	2	in	in	ADP
iqtishad-1236	219	3	gharar	gharar	NOUN
iqtishad-1236	219	4	in	in	ADP
iqtishad-1236	219	5	fair	fair	ADJ
iqtishad-1236	219	6	value	value	NOUN
iqtishad-1236	219	7	as	as	SCONJ
iqtishad-1236	219	8	noted	note	VERB
iqtishad-1236	219	9	on	on	ADP
iqtishad-1236	219	10	previously	previously	ADV
iqtishad-1236	219	11	discussion	discussion	NOUN
iqtishad-1236	219	12	to	to	ADP
iqtishad-1236	219	13	fair	fair	ADJ
iqtishad-1236	219	14	value	value	NOUN
iqtishad-1236	219	15	accounting	accounting	NOUN
iqtishad-1236	219	16	problems	problem	NOUN
iqtishad-1236	219	17	.	.	PUNCT
iqtishad-1236	220	1	ball	ball	NOUN
iqtishad-1236	220	2	(	(	PUNCT
iqtishad-1236	220	3	2006	2006	NUM
iqtishad-1236	220	4	)	)	PUNCT
iqtishad-1236	220	5	points	point	VERB
iqtishad-1236	220	6	out	out	ADP
iqtishad-1236	220	7	that	that	SCONJ
iqtishad-1236	220	8	“	"	PUNCT
iqtishad-1236	220	9	market	market	NOUN
iqtishad-1236	220	10	liquidity	liquidity	NOUN
iqtishad-1236	220	11	is	be	AUX
iqtishad-1236	220	12	a	a	DET
iqtishad-1236	220	13	potentially	potentially	ADV
iqtishad-1236	220	14	important	important	ADJ
iqtishad-1236	220	15	issue	issue	NOUN
iqtishad-1236	220	16	in	in	ADP
iqtishad-1236	220	17	practice	practice	NOUN
iqtishad-1236	220	18	.	.	PUNCT
iqtishad-1236	221	1	spreads	spread	NOUN
iqtishad-1236	221	2	can	can	AUX
iqtishad-1236	221	3	be	be	AUX
iqtishad-1236	221	4	large	large	ADJ
iqtishad-1236	221	5	enough	enough	ADV
iqtishad-1236	221	6	to	to	PART
iqtishad-1236	221	7	cause	cause	VERB
iqtishad-1236	221	8	substantial	substantial	ADJ
iqtishad-1236	221	9	uncertainty	uncertainty	NOUN
iqtishad-1236	221	10	about	about	ADP
iqtishad-1236	221	11	fair	fair	ADJ
iqtishad-1236	221	12	value	value	NOUN
iqtishad-1236	221	13	and	and	CCONJ
iqtishad-1236	221	14	hence	hence	ADV
iqtishad-1236	221	15	introduce	introduce	VERB
iqtishad-1236	221	16	noise	noise	NOUN
iqtishad-1236	221	17	in	in	ADP
iqtishad-1236	221	18	the	the	DET
iqtishad-1236	221	19	financial	financial	ADJ
iqtishad-1236	221	20	statements	statement	NOUN
iqtishad-1236	221	21	”	"	PUNCT
iqtishad-1236	221	22	.	.	PUNCT
iqtishad-1236	222	1	in	in	ADP
iqtishad-1236	222	2	islamic	islamic	PROPN
iqtishad-1236	222	3	perspective	perspective	NOUN
iqtishad-1236	222	4	,	,	PUNCT
iqtishad-1236	222	5	uncertainty	uncertainty	NOUN
iqtishad-1236	222	6	means	mean	VERB
iqtishad-1236	222	7	as	as	ADP
iqtishad-1236	222	8	a	a	DET
iqtishad-1236	222	9	gharar	gharar	NOUN
iqtishad-1236	222	10	that	that	SCONJ
iqtishad-1236	222	11	one	one	NUM
iqtishad-1236	222	12	of	of	ADP
iqtishad-1236	222	13	the	the	DET
iqtishad-1236	222	14	principles	principle	NOUN
iqtishad-1236	222	15	of	of	ADP
iqtishad-1236	222	16	islamic	islamic	ADJ
iqtishad-1236	222	17	financial	financial	ADJ
iqtishad-1236	222	18	institutions	institution	NOUN
iqtishad-1236	222	19	is	be	AUX
iqtishad-1236	222	20	to	to	PART
iqtishad-1236	222	21	avoid	avoid	VERB
iqtishad-1236	222	22	of	of	ADP
iqtishad-1236	222	23	gharar	gharar	NOUN
iqtishad-1236	222	24	(	(	PUNCT
iqtishad-1236	222	25	ambiguities	ambiguity	NOUN
iqtishad-1236	222	26	)	)	PUNCT
iqtishad-1236	222	27	in	in	ADP
iqtishad-1236	222	28	contractual	contractual	ADJ
iqtishad-1236	222	29	agreements	agreement	NOUN
iqtishad-1236	222	30	or	or	CCONJ
iqtishad-1236	222	31	no	no	DET
iqtishad-1236	222	32	gharar	gharar	NOUN
iqtishad-1236	222	33	involve	involve	VERB
iqtishad-1236	222	34	business	business	NOUN
iqtishad-1236	222	35	transactions(rasid	transactions(rasid	PROPN
iqtishad-1236	222	36	et	et	NOUN
iqtishad-1236	222	37	al	al	PROPN
iqtishad-1236	222	38	2011	2011	NUM
iqtishad-1236	222	39	)	)	PUNCT
iqtishad-1236	222	40	.	.	PUNCT
iqtishad-1236	223	1	lewis	lewis	PROPN
iqtishad-1236	223	2	(	(	PUNCT
iqtishad-1236	223	3	2001	2001	NUM
iqtishad-1236	223	4	)	)	PUNCT
iqtishad-1236	223	5	argues	argue	VERB
iqtishad-1236	223	6	that	that	SCONJ
iqtishad-1236	223	7	in	in	ADP
iqtishad-1236	223	8	business	business	NOUN
iqtishad-1236	223	9	terms	term	NOUN
iqtishad-1236	223	10	,	,	PUNCT
iqtishad-1236	223	11	gharar	gharar	NOUN
iqtishad-1236	223	12	means	mean	VERB
iqtishad-1236	223	13	“	"	PUNCT
iqtishad-1236	223	14	to	to	PART
iqtishad-1236	223	15	undertake	undertake	VERB
iqtishad-1236	223	16	a	a	DET
iqtishad-1236	223	17	venture	venture	NOUN
iqtishad-1236	223	18	blindly	blindly	ADV
iqtishad-1236	223	19	without	without	ADP
iqtishad-1236	223	20	sufficient	sufficient	ADJ
iqtishad-1236	223	21	knowledge	knowledge	NOUN
iqtishad-1236	223	22	or	or	CCONJ
iqtishad-1236	223	23	to	to	PART
iqtishad-1236	223	24	undertake	undertake	VERB
iqtishad-1236	223	25	an	an	DET
iqtishad-1236	223	26	excessively	excessively	ADV
iqtishad-1236	223	27	risky	risky	ADJ
iqtishad-1236	223	28	transaction	transaction	NOUN
iqtishad-1236	223	29	”	"	PUNCT
iqtishad-1236	223	30	.	.	PUNCT
iqtishad-1236	224	1	additionally	additionally	ADV
iqtishad-1236	224	2	,	,	PUNCT
iqtishad-1236	224	3	gharar	gharar	NOUN
iqtishad-1236	224	4	transaction	transaction	NOUN
iqtishad-1236	224	5	provides	provide	VERB
iqtishad-1236	224	6	a	a	DET
iqtishad-1236	224	7	potential	potential	ADJ
iqtishad-1236	224	8	speculation	speculation	NOUN
iqtishad-1236	224	9	in	in	ADP
iqtishad-1236	224	10	business	business	NOUN
iqtishad-1236	224	11	terms	term	NOUN
iqtishad-1236	224	12	.	.	PUNCT
iqtishad-1236	225	1	for	for	ADP
iqtishad-1236	225	2	instance	instance	NOUN
iqtishad-1236	225	3	,	,	PUNCT
iqtishad-1236	225	4	investment	investment	NOUN
iqtishad-1236	225	5	trading	trading	NOUN
iqtishad-1236	225	6	for	for	ADP
iqtishad-1236	225	7	futures	future	NOUN
iqtishad-1236	225	8	on	on	ADP
iqtishad-1236	225	9	stock	stock	NOUN
iqtishad-1236	225	10	markets	market	NOUN
iqtishad-1236	225	11	(	(	PUNCT
iqtishad-1236	225	12	lewis	lewis	PROPN
iqtishad-1236	225	13	,	,	PUNCT
iqtishad-1236	225	14	2001	2001	NUM
iqtishad-1236	225	15	)	)	PUNCT
iqtishad-1236	225	16	.	.	PUNCT
iqtishad-1236	226	1	in	in	ADP
iqtishad-1236	226	2	addition	addition	NOUN
iqtishad-1236	226	3	,	,	PUNCT
iqtishad-1236	226	4	malia	malia	PROPN
iqtishad-1236	226	5	,	,	PUNCT
iqtishad-1236	226	6	casson	casson	PROPN
iqtishad-1236	226	7	and	and	CCONJ
iqtishad-1236	226	8	napier	napier	PROPN
iqtishad-1236	226	9	(	(	PUNCT
iqtishad-1236	226	10	2006	2006	NUM
iqtishad-1236	226	11	)	)	PUNCT
iqtishad-1236	226	12	note	note	VERB
iqtishad-1236	226	13	that	that	SCONJ
iqtishad-1236	226	14	unlawful	unlawful	ADJ
iqtishad-1236	226	15	transaction	transaction	NOUN
iqtishad-1236	226	16	in	in	ADP
iqtishad-1236	226	17	islamic	islamic	ADJ
iqtishad-1236	226	18	financial	financial	ADJ
iqtishad-1236	226	19	institutions	institution	NOUN
iqtishad-1236	226	20	violates	violate	VERB
iqtishad-1236	226	21	islamic	islamic	ADJ
iqtishad-1236	226	22	principles	principle	NOUN
iqtishad-1236	226	23	such	such	ADJ
iqtishad-1236	226	24	hedging	hedging	NOUN
iqtishad-1236	226	25	or	or	CCONJ
iqtishad-1236	226	26	optional	optional	ADJ
iqtishad-1236	226	27	transaction	transaction	NOUN
iqtishad-1236	226	28	which	which	PRON
iqtishad-1236	226	29	contains	contain	VERB
iqtishad-1236	226	30	excessive	excessive	ADJ
iqtishad-1236	226	31	risk	risk	NOUN
iqtishad-1236	226	32	(	(	PUNCT
iqtishad-1236	226	33	gharar	gharar	NOUN
iqtishad-1236	226	34	)	)	PUNCT
iqtishad-1236	226	35	.	.	PUNCT
iqtishad-1236	227	1	therefore	therefore	ADV
iqtishad-1236	227	2	,	,	PUNCT
iqtishad-1236	227	3	malia	malia	PROPN
iqtishad-1236	227	4	et	et	PROPN
iqtishad-1236	227	5	al	al	PROPN
iqtishad-1236	227	6	(	(	PUNCT
iqtishad-1236	227	7	2006	2006	NUM
iqtishad-1236	227	8	)	)	PUNCT
iqtishad-1236	227	9	al	al	PROPN
iqtishad-1236	227	10	-	-	PUNCT
iqtishad-1236	227	11	iqtishad	iqtishad	ADJ
iqtishad-1236	227	12	:	:	PUNCT
iqtishad-1236	227	13	vol	vol	NOUN
iqtishad-1236	227	14	.	.	PUNCT
iqtishad-1236	227	15	vi	vi	NOUN
iqtishad-1236	228	1	no	no	INTJ
iqtishad-1236	228	2	.	.	NOUN
iqtishad-1236	228	3	2	2	NUM
iqtishad-1236	228	4	,	,	PUNCT
iqtishad-1236	228	5	juli	juli	NOUN
iqtishad-1236	228	6	2014	2014	NUM
iqtishad-1236	228	7	298	298	NUM
iqtishad-1236	228	8	suggest	suggest	VERB
iqtishad-1236	228	9	that	that	SCONJ
iqtishad-1236	228	10	islamic	islamic	ADJ
iqtishad-1236	228	11	banks	bank	NOUN
iqtishad-1236	228	12	should	should	AUX
iqtishad-1236	228	13	not	not	PART
iqtishad-1236	228	14	enter	enter	VERB
iqtishad-1236	228	15	into	into	ADP
iqtishad-1236	228	16	unlawful	unlawful	ADJ
iqtishad-1236	228	17	transaction	transaction	NOUN
iqtishad-1236	228	18	in	in	ADP
iqtishad-1236	228	19	order	order	NOUN
iqtishad-1236	228	20	to	to	PART
iqtishad-1236	228	21	compliance	compliance	NOUN
iqtishad-1236	228	22	to	to	ADP
iqtishad-1236	228	23	shariah	shariah	PROPN
iqtishad-1236	228	24	and	and	CCONJ
iqtishad-1236	228	25	follow	follow	VERB
iqtishad-1236	228	26	islamic	islamic	ADJ
iqtishad-1236	228	27	principles	principle	NOUN
iqtishad-1236	228	28	.	.	PUNCT
iqtishad-1236	229	1	according	accord	VERB
iqtishad-1236	229	2	to	to	ADP
iqtishad-1236	229	3	alquran	alquran	PROPN
iqtishad-1236	229	4	al	al	PROPN
iqtishad-1236	229	5	baqarah	baqarah	VERB
iqtishad-1236	229	6	2:282	2:282	NUM
iqtishad-1236	229	7	“	"	PUNCT
iqtishad-1236	229	8	o	o	PROPN
iqtishad-1236	229	9	ye	ye	NOUN
iqtishad-1236	229	10	who	who	PRON
iqtishad-1236	229	11	believe	believe	VERB
iqtishad-1236	229	12	!	!	PUNCT
iqtishad-1236	230	1	when	when	SCONJ
iqtishad-1236	230	2	ye	ye	PRON
iqtishad-1236	230	3	deal	deal	VERB
iqtishad-1236	230	4	with	with	ADP
iqtishad-1236	230	5	each	each	DET
iqtishad-1236	230	6	other	other	ADJ
iqtishad-1236	230	7	,	,	PUNCT
iqtishad-1236	230	8	in	in	ADP
iqtishad-1236	230	9	transactions	transaction	NOUN
iqtishad-1236	230	10	involving	involve	VERB
iqtishad-1236	230	11	future	future	ADJ
iqtishad-1236	230	12	obligations	obligation	NOUN
iqtishad-1236	230	13	in	in	ADP
iqtishad-1236	230	14	a	a	DET
iqtishad-1236	230	15	fixed	fix	VERB
iqtishad-1236	230	16	period	period	NOUN
iqtishad-1236	230	17	of	of	ADP
iqtishad-1236	230	18	time	time	NOUN
iqtishad-1236	230	19	,	,	PUNCT
iqtishad-1236	230	20	reduce	reduce	VERB
iqtishad-1236	230	21	them	they	PRON
iqtishad-1236	230	22	to	to	ADP
iqtishad-1236	230	23	writing	writing	NOUN
iqtishad-1236	230	24	;	;	PUNCT
iqtishad-1236	230	25	let	let	VERB
iqtishad-1236	230	26	a	a	DET
iqtishad-1236	230	27	scribe	scribe	NOUN
iqtishad-1236	230	28	write	write	VERB
iqtishad-1236	230	29	down	down	ADP
iqtishad-1236	230	30	faithfully	faithfully	ADV
iqtishad-1236	230	31	as	as	ADP
iqtishad-1236	230	32	between	between	ADP
iqtishad-1236	230	33	the	the	DET
iqtishad-1236	230	34	parties	party	NOUN
iqtishad-1236	230	35	…	…	PUNCT
iqtishad-1236	230	36	”	"	PUNCT
iqtishad-1236	230	37	.	.	PUNCT
iqtishad-1236	231	1	based	base	VERB
iqtishad-1236	231	2	on	on	ADP
iqtishad-1236	231	3	this	this	DET
iqtishad-1236	231	4	verses	verse	NOUN
iqtishad-1236	231	5	that	that	SCONJ
iqtishad-1236	231	6	all	all	DET
iqtishad-1236	231	7	muslims	muslims	PROPN
iqtishad-1236	231	8	transaction	transaction	NOUN
iqtishad-1236	231	9	must	must	AUX
iqtishad-1236	231	10	be	be	AUX
iqtishad-1236	231	11	recorded	record	VERB
iqtishad-1236	231	12	as	as	ADP
iqtishad-1236	231	13	to	to	PART
iqtishad-1236	231	14	show	show	VERB
iqtishad-1236	231	15	the	the	DET
iqtishad-1236	231	16	importance	importance	NOUN
iqtishad-1236	231	17	of	of	ADP
iqtishad-1236	231	18	fulfill	fulfill	NOUN
iqtishad-1236	231	19	rights	right	NOUN
iqtishad-1236	231	20	and	and	CCONJ
iqtishad-1236	231	21	obligationsin	obligationsin	NOUN
iqtishad-1236	231	22	order	order	NOUN
iqtishad-1236	231	23	to	to	PART
iqtishad-1236	231	24	reduce	reduce	VERB
iqtishad-1236	231	25	the	the	DET
iqtishad-1236	231	26	doubt	doubt	NOUN
iqtishad-1236	231	27	and	and	CCONJ
iqtishad-1236	231	28	uncertainty	uncertainty	NOUN
iqtishad-1236	231	29	(	(	PUNCT
iqtishad-1236	231	30	gharar	gharar	NOUN
iqtishad-1236	231	31	)	)	PUNCT
iqtishad-1236	231	32	in	in	ADP
iqtishad-1236	231	33	inter	inter	ADJ
iqtishad-1236	231	34	-	-	ADJ
iqtishad-1236	231	35	personal	personal	ADJ
iqtishad-1236	231	36	arrangements(napier	arrangements(napier	PROPN
iqtishad-1236	231	37	,	,	PUNCT
iqtishad-1236	231	38	2007	2007	NUM
iqtishad-1236	231	39	)	)	PUNCT
iqtishad-1236	231	40	.	.	PUNCT
iqtishad-1236	232	1	based	base	VERB
iqtishad-1236	232	2	on	on	ADP
iqtishad-1236	232	3	above	above	ADP
iqtishad-1236	232	4	discussion	discussion	NOUN
iqtishad-1236	232	5	regarding	regard	VERB
iqtishad-1236	232	6	to	to	ADP
iqtishad-1236	232	7	gharar	gharar	NOUN
iqtishad-1236	232	8	in	in	ADP
iqtishad-1236	232	9	fair	fair	ADJ
iqtishad-1236	232	10	value	value	NOUN
iqtishad-1236	232	11	.	.	PUNCT
iqtishad-1236	233	1	therefore	therefore	ADV
iqtishad-1236	233	2	,	,	PUNCT
iqtishad-1236	233	3	my	my	PRON
iqtishad-1236	233	4	argument	argument	NOUN
iqtishad-1236	233	5	that	that	SCONJ
iqtishad-1236	233	6	when	when	SCONJ
iqtishad-1236	233	7	fair	fair	ADJ
iqtishad-1236	233	8	value	value	NOUN
iqtishad-1236	233	9	provides	provide	VERB
iqtishad-1236	233	10	uncertainty	uncertainty	NOUN
iqtishad-1236	233	11	or	or	CCONJ
iqtishad-1236	233	12	gharar	gharar	NOUN
iqtishad-1236	233	13	in	in	ADP
iqtishad-1236	233	14	measuring	measure	VERB
iqtishad-1236	233	15	the	the	DET
iqtishad-1236	233	16	asset	asset	NOUN
iqtishad-1236	233	17	and	and	CCONJ
iqtishad-1236	233	18	liabilities	liability	NOUN
iqtishad-1236	233	19	in	in	ADP
iqtishad-1236	233	20	certainty	certainty	NOUN
iqtishad-1236	233	21	conditions	condition	NOUN
iqtishad-1236	233	22	.	.	PUNCT
iqtishad-1236	234	1	for	for	ADP
iqtishad-1236	234	2	instance	instance	NOUN
iqtishad-1236	234	3	,	,	PUNCT
iqtishad-1236	234	4	level	level	NOUN
iqtishad-1236	234	5	2	2	NUM
iqtishad-1236	234	6	and	and	CCONJ
iqtishad-1236	234	7	level	level	NOUN
iqtishad-1236	234	8	3	3	NUM
iqtishad-1236	234	9	of	of	ADP
iqtishad-1236	234	10	fair	fair	ADJ
iqtishad-1236	234	11	value	value	NOUN
iqtishad-1236	234	12	which	which	PRON
iqtishad-1236	234	13	provides	provide	VERB
iqtishad-1236	234	14	subjective	subjective	ADJ
iqtishad-1236	234	15	estimates	estimate	NOUN
iqtishad-1236	234	16	(	(	PUNCT
iqtishad-1236	234	17	see	see	PROPN
iqtishad-1236	234	18	,	,	PUNCT
iqtishad-1236	234	19	penman	penman	NOUN
iqtishad-1236	234	20	,	,	PUNCT
iqtishad-1236	234	21	2007	2007	NUM
iqtishad-1236	234	22	)	)	PUNCT
iqtishad-1236	234	23	that	that	PRON
iqtishad-1236	234	24	violate	violate	VERB
iqtishad-1236	234	25	islamic	islamic	ADJ
iqtishad-1236	234	26	principles	principle	NOUN
iqtishad-1236	234	27	,	,	PUNCT
iqtishad-1236	234	28	meaning	mean	VERB
iqtishad-1236	234	29	that	that	SCONJ
iqtishad-1236	234	30	fair	fair	ADJ
iqtishad-1236	234	31	value	value	NOUN
iqtishad-1236	234	32	is	be	AUX
iqtishad-1236	234	33	not	not	PART
iqtishad-1236	234	34	shariah	shariah	PROPN
iqtishad-1236	234	35	compliance	compliance	NOUN
iqtishad-1236	234	36	at	at	ADP
iqtishad-1236	234	37	certain	certain	ADJ
iqtishad-1236	234	38	circumstance	circumstance	NOUN
iqtishad-1236	234	39	.	.	PUNCT
iqtishad-1236	235	1	therefore	therefore	ADV
iqtishad-1236	235	2	,	,	PUNCT
iqtishad-1236	235	3	islamic	islamic	ADJ
iqtishad-1236	235	4	banks	bank	NOUN
iqtishad-1236	235	5	or	or	CCONJ
iqtishad-1236	235	6	islamic	islamic	ADJ
iqtishad-1236	235	7	financial	financial	ADJ
iqtishad-1236	235	8	institutions	institution	NOUN
iqtishad-1236	235	9	need	need	VERB
iqtishad-1236	235	10	to	to	PART
iqtishad-1236	235	11	reduce	reduce	VERB
iqtishad-1236	235	12	in	in	ADP
iqtishad-1236	235	13	adopting	adopt	VERB
iqtishad-1236	235	14	fully	fully	ADV
iqtishad-1236	235	15	fair	fair	ADJ
iqtishad-1236	235	16	value	value	NOUN
iqtishad-1236	235	17	.	.	PUNCT
iqtishad-1236	236	1	otherwise	otherwise	ADV
iqtishad-1236	236	2	,	,	PUNCT
iqtishad-1236	236	3	cash	cash	NOUN
iqtishad-1236	236	4	equivalent	equivalent	ADJ
iqtishad-1236	236	5	value	value	NOUN
iqtishad-1236	236	6	is	be	AUX
iqtishad-1236	236	7	the	the	DET
iqtishad-1236	236	8	best	good	ADJ
iqtishad-1236	236	9	choice	choice	NOUN
iqtishad-1236	236	10	for	for	ADP
iqtishad-1236	236	11	islamic	islamic	ADJ
iqtishad-1236	236	12	banks	bank	NOUN
iqtishad-1236	236	13	as	as	SCONJ
iqtishad-1236	236	14	recommended	recommend	VERB
iqtishad-1236	236	15	by	by	ADP
iqtishad-1236	236	16	aaoifi	aaoifi	PROPN
iqtishad-1236	236	17	.	.	PUNCT
iqtishad-1236	237	1	issues	issue	NOUN
iqtishad-1236	237	2	in	in	ADP
iqtishad-1236	237	3	zakat	zakat	NOUN
iqtishad-1236	237	4	many	many	ADJ
iqtishad-1236	237	5	studies	study	NOUN
iqtishad-1236	237	6	argue	argue	VERB
iqtishad-1236	237	7	that	that	SCONJ
iqtishad-1236	237	8	the	the	DET
iqtishad-1236	237	9	implication	implication	NOUN
iqtishad-1236	237	10	of	of	ADP
iqtishad-1236	237	11	accounting	accounting	NOUN
iqtishad-1236	237	12	measurement	measurement	NOUN
iqtishad-1236	237	13	to	to	ADP
iqtishad-1236	237	14	islamic	islamic	ADJ
iqtishad-1236	237	15	financial	financial	ADJ
iqtishad-1236	237	16	institutions	institution	NOUN
iqtishad-1236	237	17	refers	refer	VERB
iqtishad-1236	237	18	to	to	ADP
iqtishad-1236	237	19	zakat	zakat	NOUN
iqtishad-1236	237	20	valuation	valuation	NOUN
iqtishad-1236	237	21	(	(	PUNCT
iqtishad-1236	237	22	for	for	ADP
iqtishad-1236	237	23	instance	instance	NOUN
iqtishad-1236	237	24	:	:	PUNCT
iqtishad-1236	237	25	ahmed	ahmed	PROPN
iqtishad-1236	237	26	,	,	PUNCT
iqtishad-1236	237	27	1994	1994	NUM
iqtishad-1236	237	28	;	;	PUNCT
iqtishad-1236	237	29	adnan	adnan	PROPN
iqtishad-1236	237	30	and	and	CCONJ
iqtishad-1236	237	31	graffikin	graffikin	PROPN
iqtishad-1236	237	32	,	,	PUNCT
iqtishad-1236	237	33	1997;mirza	1997;mirza	NUM
iqtishad-1236	237	34	and	and	CCONJ
iqtishad-1236	237	35	baydoun	baydoun	NOUN
iqtishad-1236	237	36	,	,	PUNCT
iqtishad-1236	237	37	2000;lewis	2000;lewis	NUM
iqtishad-1236	237	38	,	,	PUNCT
iqtishad-1236	237	39	2001	2001	NUM
iqtishad-1236	237	40	;	;	PUNCT
iqtishad-1236	237	41	abdul	abdul	PROPN
iqtishad-1236	237	42	rahman	rahman	PROPN
iqtishad-1236	237	43	,	,	PUNCT
iqtishad-1236	237	44	2003;yaya	2003;yaya	NOUN
iqtishad-1236	237	45	,	,	PUNCT
iqtishad-1236	237	46	2004;lewis	2004;lewis	NUM
iqtishad-1236	237	47	,	,	PUNCT
iqtishad-1236	237	48	2006	2006	NUM
iqtishad-1236	237	49	)	)	PUNCT
iqtishad-1236	237	50	.	.	PUNCT
iqtishad-1236	238	1	moreover	moreover	ADV
iqtishad-1236	238	2	,	,	PUNCT
iqtishad-1236	238	3	yaya	yaya	PROPN
iqtishad-1236	238	4	(	(	PUNCT
iqtishad-1236	238	5	2004	2004	NUM
iqtishad-1236	238	6	)	)	PUNCT
iqtishad-1236	238	7	argue	argue	VERB
iqtishad-1236	238	8	that	that	SCONJ
iqtishad-1236	238	9	islamic	islamic	ADJ
iqtishad-1236	238	10	accountability	accountability	NOUN
iqtishad-1236	238	11	in	in	ADP
iqtishad-1236	238	12	accounting	accounting	NOUN
iqtishad-1236	238	13	is	be	AUX
iqtishad-1236	238	14	crucial	crucial	ADJ
iqtishad-1236	238	15	and	and	CCONJ
iqtishad-1236	238	16	zakat	zakat	VERB
iqtishad-1236	238	17	as	as	ADP
iqtishad-1236	238	18	a	a	DET
iqtishad-1236	238	19	primary	primary	ADJ
iqtishad-1236	238	20	objective	objective	NOUN
iqtishad-1236	238	21	in	in	ADP
iqtishad-1236	238	22	islamic	islamic	ADJ
iqtishad-1236	238	23	accounting	accounting	NOUN
iqtishad-1236	238	24	and	and	CCONJ
iqtishad-1236	238	25	accountability	accountability	NOUN
iqtishad-1236	238	26	.	.	PUNCT
iqtishad-1236	239	1	his	his	PRON
iqtishad-1236	239	2	argument	argument	NOUN
iqtishad-1236	239	3	supported	support	VERB
iqtishad-1236	239	4	by	by	ADP
iqtishad-1236	239	5	such	such	ADJ
iqtishad-1236	239	6	as	as	ADP
iqtishad-1236	239	7	adnan	adnan	PROPN
iqtishad-1236	239	8	and	and	CCONJ
iqtishad-1236	239	9	graffikin(1997	graffikin(1997	PROPN
iqtishad-1236	239	10	)	)	PUNCT
iqtishad-1236	239	11	;	;	PUNCT
iqtishad-1236	239	12	lewis	lewis	PROPN
iqtishad-1236	239	13	(	(	PUNCT
iqtishad-1236	239	14	2006	2006	NUM
iqtishad-1236	239	15	)	)	PUNCT
iqtishad-1236	239	16	and	and	CCONJ
iqtishad-1236	239	17	abdul	abdul	PROPN
iqtishad-1236	239	18	rahman	rahman	PROPN
iqtishad-1236	239	19	(	(	PUNCT
iqtishad-1236	239	20	2007;2010	2007;2010	NUM
iqtishad-1236	239	21	)	)	PUNCT
iqtishad-1236	239	22	.	.	PUNCT
iqtishad-1236	240	1	in	in	ADP
iqtishad-1236	240	2	this	this	DET
iqtishad-1236	240	3	regard	regard	NOUN
iqtishad-1236	240	4	,	,	PUNCT
iqtishad-1236	240	5	mirza	mirza	PROPN
iqtishad-1236	240	6	and	and	CCONJ
iqtishad-1236	240	7	baydoun	baydoun	PROPN
iqtishad-1236	240	8	(	(	PUNCT
iqtishad-1236	240	9	2000	2000	NUM
iqtishad-1236	240	10	)	)	PUNCT
iqtishad-1236	240	11	argue	argue	VERB
iqtishad-1236	240	12	that	that	SCONJ
iqtishad-1236	240	13	the	the	DET
iqtishad-1236	240	14	measurement	measurement	NOUN
iqtishad-1236	240	15	of	of	ADP
iqtishad-1236	240	16	assets	asset	NOUN
iqtishad-1236	240	17	with	with	ADP
iqtishad-1236	240	18	regard	regard	NOUN
iqtishad-1236	240	19	to	to	ADP
iqtishad-1236	240	20	zakat	zakat	PROPN
iqtishad-1236	240	21	is	be	AUX
iqtishad-1236	240	22	important	important	ADJ
iqtishad-1236	240	23	issue	issue	NOUN
iqtishad-1236	240	24	from	from	ADP
iqtishad-1236	240	25	islamic	islamic	PROPN
iqtishad-1236	240	26	perspective	perspective	NOUN
iqtishad-1236	240	27	.	.	PUNCT
iqtishad-1236	241	1	hence	hence	ADV
iqtishad-1236	241	2	,	,	PUNCT
iqtishad-1236	241	3	according	accord	VERB
iqtishad-1236	241	4	to	to	ADP
iqtishad-1236	241	5	mirza	mirza	PROPN
iqtishad-1236	241	6	and	and	CCONJ
iqtishad-1236	241	7	baydoun	baydoun	PROPN
iqtishad-1236	241	8	(	(	PUNCT
iqtishad-1236	241	9	2000	2000	NUM
iqtishad-1236	241	10	)	)	PUNCT
iqtishad-1236	241	11	in	in	ADP
iqtishad-1236	241	12	order	order	NOUN
iqtishad-1236	241	13	to	to	PART
iqtishad-1236	241	14	measure	measure	VERB
iqtishad-1236	241	15	the	the	DET
iqtishad-1236	241	16	amount	amount	NOUN
iqtishad-1236	241	17	of	of	ADP
iqtishad-1236	241	18	zakat	zakat	NOUN
iqtishad-1236	241	19	,	,	PUNCT
iqtishad-1236	241	20	need	need	VERB
iqtishad-1236	241	21	to	to	PART
iqtishad-1236	241	22	use	use	VERB
iqtishad-1236	241	23	the	the	DET
iqtishad-1236	241	24	contemporary	contemporary	ADJ
iqtishad-1236	241	25	time	time	NOUN
iqtishad-1236	241	26	not	not	PART
iqtishad-1236	241	27	in	in	ADP
iqtishad-1236	241	28	historical	historical	ADJ
iqtishad-1236	241	29	cost.mirza	cost.mirza	PROPN
iqtishad-1236	241	30	and	and	CCONJ
iqtishad-1236	241	31	baydoun	baydoun	NOUN
iqtishad-1236	241	32	(	(	PUNCT
iqtishad-1236	241	33	2000	2000	NUM
iqtishad-1236	241	34	)	)	PUNCT
iqtishad-1236	241	35	suggest	suggest	VERB
iqtishad-1236	241	36	that	that	SCONJ
iqtishad-1236	241	37	re	re	NOUN
iqtishad-1236	241	38	-	-	NOUN
iqtishad-1236	241	39	value	value	VERB
iqtishad-1236	241	40	the	the	DET
iqtishad-1236	241	41	assets	asset	NOUN
iqtishad-1236	241	42	regularly	regularly	ADV
iqtishad-1236	241	43	is	be	AUX
iqtishad-1236	241	44	needed	need	VERB
iqtishad-1236	241	45	and	and	CCONJ
iqtishad-1236	241	46	islamic	islamic	ADJ
iqtishad-1236	241	47	accounting	accounting	NOUN
iqtishad-1236	241	48	system	system	NOUN
iqtishad-1236	241	49	probably	probably	ADV
iqtishad-1236	241	50	uses	use	VERB
iqtishad-1236	241	51	both	both	DET
iqtishad-1236	241	52	historical	historical	ADJ
iqtishad-1236	241	53	and	and	CCONJ
iqtishad-1236	241	54	market	market	NOUN
iqtishad-1236	241	55	selling	sell	VERB
iqtishad-1236	241	56	prices	price	NOUN
iqtishad-1236	241	57	with	with	ADP
iqtishad-1236	241	58	regard	regard	NOUN
iqtishad-1236	241	59	to	to	AUX
iqtishad-1236	241	60	enable	enable	VERB
iqtishad-1236	241	61	firms	firm	NOUN
iqtishad-1236	241	62	to	to	PART
iqtishad-1236	241	63	accommodate	accommodate	VERB
iqtishad-1236	241	64	contracts	contract	NOUN
iqtishad-1236	241	65	and	and	CCONJ
iqtishad-1236	241	66	to	to	PART
iqtishad-1236	241	67	discharge	discharge	VERB
iqtishad-1236	241	68	with	with	ADP
iqtishad-1236	241	69	social	social	ADJ
iqtishad-1236	241	70	responsibility	responsibility	NOUN
iqtishad-1236	241	71	.	.	PUNCT
iqtishad-1236	242	1	in	in	ADP
iqtishad-1236	242	2	addition	addition	NOUN
iqtishad-1236	242	3	,	,	PUNCT
iqtishad-1236	242	4	adnan	adnan	PROPN
iqtishad-1236	242	5	and	and	CCONJ
iqtishad-1236	242	6	gaffikin	gaffikin	ADJ
iqtishad-1236	242	7	(	(	PUNCT
iqtishad-1236	242	8	1997	1997	NUM
iqtishad-1236	242	9	)	)	PUNCT
iqtishad-1236	242	10	argue	argue	VERB
iqtishad-1236	242	11	as	as	SCONJ
iqtishad-1236	242	12	quoted	quote	VERB
iqtishad-1236	242	13	in	in	ADP
iqtishad-1236	242	14	yaya	yaya	PROPN
iqtishad-1236	242	15	(	(	PUNCT
iqtishad-1236	242	16	2004	2004	NUM
iqtishad-1236	242	17	)	)	PUNCT
iqtishad-1236	242	18	that	that	SCONJ
iqtishad-1236	242	19	there	there	PRON
iqtishad-1236	242	20	is	be	VERB
iqtishad-1236	242	21	no	no	DET
iqtishad-1236	242	22	room	room	NOUN
iqtishad-1236	242	23	in	in	ADP
iqtishad-1236	242	24	islamic	islamic	ADJ
iqtishad-1236	242	25	financial	financial	ADJ
iqtishad-1236	242	26	institutions	institution	NOUN
iqtishad-1236	242	27	to	to	PART
iqtishad-1236	242	28	use	use	VERB
iqtishad-1236	242	29	the	the	DET
iqtishad-1236	242	30	concept	concept	NOUN
iqtishad-1236	242	31	of	of	ADP
iqtishad-1236	242	32	historical	historical	ADJ
iqtishad-1236	242	33	cost	cost	NOUN
iqtishad-1236	242	34	and	and	CCONJ
iqtishad-1236	242	35	conservatism	conservatism	NOUN
iqtishad-1236	242	36	due	due	ADP
iqtishad-1236	242	37	to	to	ADP
iqtishad-1236	242	38	the	the	DET
iqtishad-1236	242	39	issues	issue	NOUN
iqtishad-1236	242	40	in	in	ADP
iqtishad-1236	242	41	misleading	misleading	ADJ
iqtishad-1236	242	42	and	and	CCONJ
iqtishad-1236	242	43	quality	quality	NOUN
iqtishad-1236	242	44	of	of	ADP
iqtishad-1236	242	45	justice	justice	NOUN
iqtishad-1236	242	46	and	and	CCONJ
iqtishad-1236	242	47	honesty	honesty	NOUN
iqtishad-1236	242	48	of	of	ADP
iqtishad-1236	242	49	financial	financial	ADJ
iqtishad-1236	242	50	information	information	NOUN
iqtishad-1236	242	51	.	.	PUNCT
iqtishad-1236	243	1	abdul	abdul	PROPN
iqtishad-1236	243	2	rahman	rahman	PROPN
iqtishad-1236	243	3	(	(	PUNCT
iqtishad-1236	243	4	2007	2007	NUM
iqtishad-1236	243	5	)	)	PUNCT
iqtishad-1236	243	6	argues	argue	VERB
iqtishad-1236	243	7	that	that	SCONJ
iqtishad-1236	243	8	fair	fair	ADJ
iqtishad-1236	243	9	measurement	measurement	NOUN
iqtishad-1236	243	10	of	of	ADP
iqtishad-1236	243	11	zakat	zakat	NOUN
iqtishad-1236	243	12	paid	pay	VERB
iqtishad-1236	243	13	by	by	ADP
iqtishad-1236	243	14	jamaluddin	jamaluddin	PROPN
iqtishad-1236	243	15	majid	majid	PROPN
iqtishad-1236	243	16	:	:	PUNCT
iqtishad-1236	243	17	the	the	DET
iqtishad-1236	243	18	critical	critical	ADJ
iqtishad-1236	243	19	aspect	aspect	NOUN
iqtishad-1236	243	20	on	on	ADP
iqtishad-1236	243	21	fair	fair	ADJ
iqtishad-1236	243	22	value	value	NOUN
iqtishad-1236	243	23	accounting	account	VERB
iqtishad-1236	243	24	299	299	NUM
iqtishad-1236	243	25	corporation	corporation	NOUN
iqtishad-1236	243	26	is	be	AUX
iqtishad-1236	243	27	one	one	NUM
iqtishad-1236	243	28	important	important	ADJ
iqtishad-1236	243	29	issue	issue	NOUN
iqtishad-1236	243	30	as	as	ADP
iqtishad-1236	243	31	zakat	zakat	NOUN
iqtishad-1236	243	32	for	for	ADP
iqtishad-1236	243	33	business	business	NOUN
iqtishad-1236	243	34	wealth	wealth	NOUN
iqtishad-1236	243	35	.	.	PUNCT
iqtishad-1236	244	1	in	in	ADP
iqtishad-1236	244	2	addition	addition	NOUN
iqtishad-1236	244	3	,	,	PUNCT
iqtishad-1236	244	4	abdul	abdul	PROPN
iqtishad-1236	244	5	rahman	rahman	PROPN
iqtishad-1236	244	6	(	(	PUNCT
iqtishad-1236	244	7	2007	2007	NUM
iqtishad-1236	244	8	)	)	PUNCT
iqtishad-1236	244	9	mentions	mention	VERB
iqtishad-1236	244	10	that	that	SCONJ
iqtishad-1236	244	11	business	business	NOUN
iqtishad-1236	244	12	wealth	wealth	NOUN
iqtishad-1236	244	13	should	should	AUX
iqtishad-1236	244	14	pay	pay	VERB
iqtishad-1236	244	15	the	the	DET
iqtishad-1236	244	16	zakat	zakat	NOUN
iqtishad-1236	244	17	including	include	VERB
iqtishad-1236	244	18	in	in	ADP
iqtishad-1236	244	19	business	business	NOUN
iqtishad-1236	244	20	activities	activity	NOUN
iqtishad-1236	244	21	which	which	PRON
iqtishad-1236	244	22	involves	involve	VERB
iqtishad-1236	244	23	such	such	ADJ
iqtishad-1236	244	24	as	as	ADP
iqtishad-1236	244	25	trade	trade	NOUN
iqtishad-1236	244	26	goods	good	NOUN
iqtishad-1236	244	27	(	(	PUNCT
iqtishad-1236	244	28	or	or	CCONJ
iqtishad-1236	244	29	stock	stock	NOUN
iqtishad-1236	244	30	on	on	ADP
iqtishad-1236	244	31	trade	trade	NOUN
iqtishad-1236	244	32	)	)	PUNCT
iqtishad-1236	244	33	,	,	PUNCT
iqtishad-1236	244	34	cash	cash	NOUN
iqtishad-1236	244	35	in	in	ADP
iqtishad-1236	244	36	hand	hand	NOUN
iqtishad-1236	244	37	or	or	CCONJ
iqtishad-1236	244	38	at	at	ADP
iqtishad-1236	244	39	bank	bank	NOUN
iqtishad-1236	244	40	,	,	PUNCT
iqtishad-1236	244	41	debt	debt	NOUN
iqtishad-1236	244	42	or	or	CCONJ
iqtishad-1236	244	43	credit	credit	NOUN
iqtishad-1236	244	44	extended	extend	VERB
iqtishad-1236	244	45	to	to	ADP
iqtishad-1236	244	46	customers	customer	NOUN
iqtishad-1236	244	47	or	or	CCONJ
iqtishad-1236	244	48	others	other	NOUN
iqtishad-1236	244	49	.	.	PUNCT
iqtishad-1236	245	1	regarding	regard	VERB
iqtishad-1236	245	2	to	to	ADP
iqtishad-1236	245	3	zakat	zakat	NOUN
iqtishad-1236	245	4	,	,	PUNCT
iqtishad-1236	245	5	abdulrahman	abdulrahman	PROPN
iqtishad-1236	245	6	’s	’s	PART
iqtishad-1236	245	7	study	study	NOUN
iqtishad-1236	245	8	(	(	PUNCT
iqtishad-1236	245	9	2007	2007	NUM
iqtishad-1236	245	10	)	)	PUNCT
iqtishad-1236	245	11	found	find	VERB
iqtishad-1236	245	12	that	that	SCONJ
iqtishad-1236	245	13	in	in	ADP
iqtishad-1236	245	14	case	case	NOUN
iqtishad-1236	245	15	of	of	ADP
iqtishad-1236	245	16	zakat	zakat	NOUN
iqtishad-1236	245	17	in	in	ADP
iqtishad-1236	245	18	the	the	DET
iqtishad-1236	245	19	malaysia	malaysia	PROPN
iqtishad-1236	245	20	context	context	NOUN
iqtishad-1236	245	21	,	,	PUNCT
iqtishad-1236	245	22	ifis	ifis	PROPN
iqtishad-1236	245	23	should	should	AUX
iqtishad-1236	245	24	reports	report	VERB
iqtishad-1236	245	25	:	:	PUNCT
iqtishad-1236	245	26	1	1	X
iqtishad-1236	245	27	.	.	X
iqtishad-1236	245	28	the	the	DET
iqtishad-1236	245	29	amount	amount	NOUN
iqtishad-1236	245	30	of	of	ADP
iqtishad-1236	245	31	zakat	zakat	NOUN
iqtishad-1236	245	32	due	due	ADJ
iqtishad-1236	245	33	or	or	CCONJ
iqtishad-1236	245	34	paid	pay	VERB
iqtishad-1236	245	35	;	;	PUNCT
iqtishad-1236	245	36	2	2	X
iqtishad-1236	245	37	.	.	X
iqtishad-1236	245	38	the	the	DET
iqtishad-1236	245	39	method	method	NOUN
iqtishad-1236	245	40	of	of	ADP
iqtishad-1236	245	41	zakat	zakat	PROPN
iqtishad-1236	245	42	measurement	measurement	NOUN
iqtishad-1236	245	43	used	use	VERB
iqtishad-1236	245	44	;	;	PUNCT
iqtishad-1236	245	45	3	3	X
iqtishad-1236	245	46	.	.	X
iqtishad-1236	245	47	the	the	DET
iqtishad-1236	245	48	ruling	ruling	NOUN
iqtishad-1236	245	49	of	of	ADP
iqtishad-1236	245	50	shariah	shariah	PROPN
iqtishad-1236	245	51	supervisory	supervisory	ADJ
iqtishad-1236	245	52	board	board	NOUN
iqtishad-1236	245	53	in	in	ADP
iqtishad-1236	245	54	matters	matter	NOUN
iqtishad-1236	245	55	to	to	ADP
iqtishad-1236	245	56	pertaining	pertain	VERB
iqtishad-1236	245	57	zakat	zakat	NOUN
iqtishad-1236	245	58	;	;	PUNCT
iqtishad-1236	245	59	and	and	CCONJ
iqtishad-1236	246	1	4	4	X
iqtishad-1236	246	2	.	.	X
iqtishad-1236	246	3	the	the	DET
iqtishad-1236	246	4	obligation	obligation	NOUN
iqtishad-1236	246	5	on	on	ADP
iqtishad-1236	246	6	zakat	zakat	NOUN
iqtishad-1236	246	7	due	due	ADP
iqtishad-1236	246	8	from	from	ADP
iqtishad-1236	246	9	the	the	DET
iqtishad-1236	246	10	subsidiaries	subsidiary	NOUN
iqtishad-1236	246	11	,	,	PUNCT
iqtishad-1236	246	12	the	the	DET
iqtishad-1236	246	13	equity	equity	NOUN
iqtishad-1236	246	14	investment	investment	NOUN
iqtishad-1236	246	15	account	account	NOUN
iqtishad-1236	246	16	,	,	PUNCT
iqtishad-1236	246	17	and	and	CCONJ
iqtishad-1236	246	18	other	other	ADJ
iqtishad-1236	246	19	investment	investment	NOUN
iqtishad-1236	246	20	account	account	NOUN
iqtishad-1236	246	21	(	(	PUNCT
iqtishad-1236	246	22	in	in	ADP
iqtishad-1236	246	23	case	case	NOUN
iqtishad-1236	246	24	of	of	ADP
iqtishad-1236	246	25	islamic	islamic	ADJ
iqtishad-1236	246	26	banks	bank	NOUN
iqtishad-1236	246	27	)	)	PUNCT
iqtishad-1236	246	28	.	.	PUNCT
iqtishad-1236	247	1	moreover	moreover	ADV
iqtishad-1236	247	2	,	,	PUNCT
iqtishad-1236	247	3	abdul	abdul	PROPN
iqtishad-1236	247	4	rahman	rahman	PROPN
iqtishad-1236	247	5	(	(	PUNCT
iqtishad-1236	247	6	2007	2007	NUM
iqtishad-1236	247	7	)	)	PUNCT
iqtishad-1236	247	8	points	point	VERB
iqtishad-1236	247	9	out	out	ADP
iqtishad-1236	247	10	with	with	ADP
iqtishad-1236	247	11	regard	regard	NOUN
iqtishad-1236	247	12	to	to	ADP
iqtishad-1236	247	13	zakat	zakat	NOUN
iqtishad-1236	247	14	practices	practice	NOUN
iqtishad-1236	247	15	that	that	SCONJ
iqtishad-1236	247	16	there	there	PRON
iqtishad-1236	247	17	is	be	VERB
iqtishad-1236	247	18	a	a	DET
iqtishad-1236	247	19	lack	lack	NOUN
iqtishad-1236	247	20	of	of	ADP
iqtishad-1236	247	21	information	information	NOUN
iqtishad-1236	247	22	provided	provide	VERB
iqtishad-1236	247	23	to	to	ADP
iqtishad-1236	247	24	the	the	DET
iqtishad-1236	247	25	users	user	NOUN
iqtishad-1236	247	26	of	of	ADP
iqtishad-1236	247	27	the	the	DET
iqtishad-1236	247	28	annual	annual	ADJ
iqtishad-1236	247	29	reports	report	NOUN
iqtishad-1236	247	30	.	.	PUNCT
iqtishad-1236	248	1	regarding	regard	VERB
iqtishad-1236	248	2	to	to	ADP
iqtishad-1236	248	3	zakat	zakat	NOUN
iqtishad-1236	248	4	that	that	PRON
iqtishad-1236	248	5	aaoifi	aaoifi	NOUN
iqtishad-1236	248	6	provides	provide	VERB
iqtishad-1236	248	7	in	in	ADP
iqtishad-1236	248	8	fas	fas	PROPN
iqtishad-1236	248	9	no.9	no.9	PROPN
iqtishad-1236	248	10	that	that	SCONJ
iqtishad-1236	248	11	discussing	discuss	VERB
iqtishad-1236	248	12	issues	issue	NOUN
iqtishad-1236	248	13	in	in	ADP
iqtishad-1236	248	14	standard	standard	ADJ
iqtishad-1236	248	15	accounting	accounting	NOUN
iqtishad-1236	248	16	treatment	treatment	NOUN
iqtishad-1236	248	17	of	of	ADP
iqtishad-1236	248	18	zakat	zakat	NOUN
iqtishad-1236	248	19	base	base	NOUN
iqtishad-1236	248	20	and	and	CCONJ
iqtishad-1236	248	21	disclosure	disclosure	NOUN
iqtishad-1236	248	22	requirement.regarding	requirement.regarde	VERB
iqtishad-1236	248	23	to	to	ADP
iqtishad-1236	248	24	determination	determination	NOUN
iqtishad-1236	248	25	of	of	ADP
iqtishad-1236	248	26	zakat	zakat	PROPN
iqtishad-1236	248	27	aaoifi	aaoifi	PROPN
iqtishad-1236	248	28	fas	fas	PROPN
iqtishad-1236	248	29	no	no	INTJ
iqtishad-1236	248	30	.	.	PROPN
iqtishad-1236	249	1	9	9	X
iqtishad-1236	249	2	.	.	X
iqtishad-1236	250	1	para.2	para.2	NOUN
iqtishad-1236	250	2	states	state	VERB
iqtishad-1236	250	3	that	that	SCONJ
iqtishad-1236	250	4	“	"	PUNCT
iqtishad-1236	250	5	the	the	DET
iqtishad-1236	250	6	zakat	zakat	NOUN
iqtishad-1236	250	7	base	base	NOUN
iqtishad-1236	250	8	shall	shall	AUX
iqtishad-1236	250	9	be	be	AUX
iqtishad-1236	250	10	determined	determine	VERB
iqtishad-1236	250	11	by	by	ADP
iqtishad-1236	250	12	using	use	VERB
iqtishad-1236	250	13	2.5	2.5	NUM
iqtishad-1236	250	14	%	%	NOUN
iqtishad-1236	250	15	for	for	ADP
iqtishad-1236	250	16	a	a	DET
iqtishad-1236	250	17	lunar	lunar	ADJ
iqtishad-1236	250	18	calendar	calendar	NOUN
iqtishad-1236	250	19	year	year	NOUN
iqtishad-1236	250	20	and	and	CCONJ
iqtishad-1236	250	21	2.5775	2.5775	NUM
iqtishad-1236	250	22	%	%	NOUN
iqtishad-1236	250	23	for	for	ADP
iqtishad-1236	250	24	a	a	DET
iqtishad-1236	250	25	solar	solar	ADJ
iqtishad-1236	250	26	calendar	calendar	NOUN
iqtishad-1236	250	27	year	year	NOUN
iqtishad-1236	250	28	based	base	VERB
iqtishad-1236	250	29	on	on	ADP
iqtishad-1236	250	30	either	either	PRON
iqtishad-1236	250	31	of	of	ADP
iqtishad-1236	250	32	the	the	DET
iqtishad-1236	250	33	following	follow	VERB
iqtishad-1236	250	34	two	two	NUM
iqtishad-1236	250	35	methods	method	NOUN
iqtishad-1236	250	36	:	:	PUNCT
iqtishad-1236	250	37	net	net	ADJ
iqtishad-1236	250	38	assets	asset	NOUN
iqtishad-1236	250	39	,	,	PUNCT
iqtishad-1236	250	40	net	net	ADJ
iqtishad-1236	250	41	invested	invest	VERB
iqtishad-1236	250	42	funds	fund	NOUN
iqtishad-1236	250	43	”	"	PUNCT
iqtishad-1236	250	44	.	.	PUNCT
iqtishad-1236	251	1	moreover	moreover	ADV
iqtishad-1236	251	2	,	,	PUNCT
iqtishad-1236	251	3	zakat	zakat	PROPN
iqtishad-1236	251	4	should	should	AUX
iqtishad-1236	251	5	be	be	AUX
iqtishad-1236	251	6	measured	measure	VERB
iqtishad-1236	251	7	at	at	ADP
iqtishad-1236	251	8	cash	cash	NOUN
iqtishad-1236	251	9	equivalent	equivalent	ADJ
iqtishad-1236	251	10	value	value	NOUN
iqtishad-1236	251	11	as	as	SCONJ
iqtishad-1236	251	12	recommend	recommend	ADJ
iqtishad-1236	251	13	by	by	ADP
iqtishad-1236	251	14	aaoifi	aaoifi	NOUN
iqtishad-1236	251	15	fas	fas	PROPN
iqtishad-1236	251	16	no.9	no.9	PROPN
iqtishad-1236	251	17	.	.	PUNCT
iqtishad-1236	252	1	para	para	PROPN
iqtishad-1236	252	2	.	.	PUNCT
iqtishad-1236	253	1	5	5	X
iqtishad-1236	253	2	.	.	PUNCT
iqtishad-1236	253	3	however	however	ADV
iqtishad-1236	253	4	,	,	PUNCT
iqtishad-1236	253	5	abdulrahman	abdulrahman	PROPN
iqtishad-1236	253	6	(	(	PUNCT
iqtishad-1236	253	7	2007)asserts	2007)assert	NOUN
iqtishad-1236	253	8	that	that	PRON
iqtishad-1236	253	9	aaoifi	aaoifi	NOUN
iqtishad-1236	253	10	under	under	ADP
iqtishad-1236	253	11	fas	fas	PROPN
iqtishad-1236	253	12	no.9	no.9	PROPN
iqtishad-1236	253	13	did	do	AUX
iqtishad-1236	253	14	not	not	PART
iqtishad-1236	253	15	provide	provide	VERB
iqtishad-1236	253	16	the	the	DET
iqtishad-1236	253	17	specific	specific	NOUN
iqtishad-1236	253	18	regarding	regard	VERB
iqtishad-1236	253	19	to	to	PART
iqtishad-1236	253	20	charge	charge	VERB
iqtishad-1236	253	21	the	the	DET
iqtishad-1236	253	22	net	net	ADJ
iqtishad-1236	253	23	receivables	receivables	NOUN
iqtishad-1236	253	24	.	.	PUNCT
iqtishad-1236	254	1	in	in	ADP
iqtishad-1236	254	2	addition	addition	NOUN
iqtishad-1236	254	3	,	,	PUNCT
iqtishad-1236	254	4	in	in	ADP
iqtishad-1236	254	5	terms	term	NOUN
iqtishad-1236	254	6	of	of	ADP
iqtishad-1236	254	7	the	the	DET
iqtishad-1236	254	8	treatment	treatment	NOUN
iqtishad-1236	254	9	of	of	ADP
iqtishad-1236	254	10	zakat	zakat	NOUN
iqtishad-1236	254	11	in	in	ADP
iqtishad-1236	254	12	financial	financial	ADJ
iqtishad-1236	254	13	statements	statement	NOUN
iqtishad-1236	254	14	fas	fas	PROPN
iqtishad-1236	254	15	no.9.para	no.9.para	NOUN
iqtishad-1236	254	16	.	.	PROPN
iqtishad-1236	254	17	9	9	NUM
iqtishad-1236	254	18	aaoifi	aaoifi	NOUN
iqtishad-1236	254	19	:	:	PUNCT
iqtishad-1236	254	20	case	case	NOUN
iqtishad-1236	254	21	in	in	ADP
iqtishad-1236	254	22	which	which	PRON
iqtishad-1236	254	23	the	the	DET
iqtishad-1236	254	24	islamic	islamic	PROPN
iqtishad-1236	254	25	bank	bank	PROPN
iqtishad-1236	254	26	is	be	AUX
iqtishad-1236	254	27	obligated	obligate	VERB
iqtishad-1236	254	28	to	to	PART
iqtishad-1236	254	29	pay	pay	VERB
iqtishad-1236	254	30	zakat	zakat	NOUN
iqtishad-1236	254	31	:	:	PUNCT
iqtishad-1236	254	32	“	"	PUNCT
iqtishad-1236	254	33	in	in	ADP
iqtishad-1236	254	34	any	any	PRON
iqtishad-1236	254	35	of	of	ADP
iqtishad-1236	254	36	the	the	DET
iqtishad-1236	254	37	following	following	ADJ
iqtishad-1236	254	38	cases	case	NOUN
iqtishad-1236	254	39	,	,	PUNCT
iqtishad-1236	254	40	zakat	zakat	PROPN
iqtishad-1236	254	41	shall	shall	AUX
iqtishad-1236	254	42	be	be	AUX
iqtishad-1236	254	43	treated	treat	VERB
iqtishad-1236	254	44	as	as	ADP
iqtishad-1236	254	45	a	a	DET
iqtishad-1236	254	46	(	(	PUNCT
iqtishad-1236	254	47	non	non	ADJ
iqtishad-1236	254	48	-	-	ADJ
iqtishad-1236	254	49	operating	operating	ADJ
iqtishad-1236	254	50	)	)	PUNCT
iqtishad-1236	254	51	expense	expense	NOUN
iqtishad-1236	254	52	of	of	ADP
iqtishad-1236	254	53	the	the	DET
iqtishad-1236	254	54	islamic	islamic	PROPN
iqtishad-1236	254	55	bank	bank	PROPN
iqtishad-1236	254	56	and	and	CCONJ
iqtishad-1236	254	57	shall	shall	AUX
iqtishad-1236	254	58	be	be	AUX
iqtishad-1236	254	59	included	include	VERB
iqtishad-1236	254	60	in	in	ADP
iqtishad-1236	254	61	the	the	DET
iqtishad-1236	254	62	determination	determination	NOUN
iqtishad-1236	254	63	of	of	ADP
iqtishad-1236	254	64	the	the	DET
iqtishad-1236	254	65	income	income	NOUN
iqtishad-1236	254	66	statement	statement	NOUN
iqtishad-1236	254	67	:	:	PUNCT
iqtishad-1236	254	68	(	(	PUNCT
iqtishad-1236	254	69	a	a	NOUN
iqtishad-1236	254	70	)	)	PUNCT
iqtishad-1236	254	71	.	.	PUNCT
iqtishad-1236	255	1	when	when	SCONJ
iqtishad-1236	255	2	the	the	DET
iqtishad-1236	255	3	law	law	NOUN
iqtishad-1236	255	4	requires	require	VERB
iqtishad-1236	255	5	the	the	DET
iqtishad-1236	255	6	islamic	islamic	PROPN
iqtishad-1236	255	7	bank	bank	PROPN
iqtishad-1236	255	8	to	to	PART
iqtishad-1236	255	9	satisfy	satisfy	VERB
iqtishad-1236	255	10	the	the	DET
iqtishad-1236	255	11	zakat	zakat	NOUN
iqtishad-1236	255	12	obligation	obligation	NOUN
iqtishad-1236	255	13	.	.	PUNCT
iqtishad-1236	256	1	(	(	PUNCT
iqtishad-1236	256	2	b	b	NOUN
iqtishad-1236	256	3	)	)	PUNCT
iqtishad-1236	256	4	.	.	PUNCT
iqtishad-1236	257	1	when	when	SCONJ
iqtishad-1236	257	2	the	the	DET
iqtishad-1236	257	3	islamic	islamic	PROPN
iqtishad-1236	257	4	bank	bank	PROPN
iqtishad-1236	257	5	is	be	AUX
iqtishad-1236	257	6	required	require	VERB
iqtishad-1236	257	7	by	by	ADP
iqtishad-1236	257	8	its	its	PRON
iqtishad-1236	257	9	charter	charter	NOUN
iqtishad-1236	257	10	or	or	CCONJ
iqtishad-1236	257	11	by	by	ADP
iqtishad-1236	257	12	-	-	PUNCT
iqtishad-1236	257	13	law	law	NOUN
iqtishad-1236	257	14	to	to	PART
iqtishad-1236	257	15	satisfy	satisfy	VERB
iqtishad-1236	257	16	the	the	DET
iqtishad-1236	257	17	zakat	zakat	NOUN
iqtishad-1236	257	18	obligation	obligation	NOUN
iqtishad-1236	257	19	.	.	PUNCT
iqtishad-1236	258	1	(	(	PUNCT
iqtishad-1236	258	2	c	c	NOUN
iqtishad-1236	258	3	)	)	PUNCT
iqtishad-1236	258	4	.	.	PUNCT
iqtishad-1236	259	1	when	when	SCONJ
iqtishad-1236	259	2	the	the	DET
iqtishad-1236	259	3	general	general	ADJ
iqtishad-1236	259	4	assembly	assembly	NOUN
iqtishad-1236	259	5	of	of	ADP
iqtishad-1236	259	6	shareholders	shareholder	NOUN
iqtishad-1236	259	7	has	have	AUX
iqtishad-1236	259	8	passed	pass	VERB
iqtishad-1236	259	9	a	a	DET
iqtishad-1236	259	10	resolution	resolution	NOUN
iqtishad-1236	259	11	requiring	require	VERB
iqtishad-1236	259	12	the	the	DET
iqtishad-1236	259	13	islamic	islamic	PROPN
iqtishad-1236	259	14	bank	bank	PROPN
iqtishad-1236	259	15	to	to	PART
iqtishad-1236	259	16	satisfy	satisfy	VERB
iqtishad-1236	259	17	the	the	DET
iqtishad-1236	259	18	zakat	zakat	NOUN
iqtishad-1236	259	19	obligation	obligation	NOUN
iqtishad-1236	259	20	.	.	PUNCT
iqtishad-1236	260	1	abdul	abdul	PROPN
iqtishad-1236	260	2	rahman	rahman	PROPN
iqtishad-1236	260	3	(	(	PUNCT
iqtishad-1236	260	4	2007	2007	NUM
iqtishad-1236	260	5	)	)	PUNCT
iqtishad-1236	260	6	states	state	VERB
iqtishad-1236	260	7	that	that	SCONJ
iqtishad-1236	260	8	issues	issue	NOUN
iqtishad-1236	260	9	in	in	ADP
iqtishad-1236	260	10	fairness	fairness	NOUN
iqtishad-1236	260	11	in	in	ADP
iqtishad-1236	260	12	zakat	zakat	PROPN
iqtishad-1236	260	13	are	be	AUX
iqtishad-1236	260	14	very	very	ADV
iqtishad-1236	260	15	important	important	ADJ
iqtishad-1236	260	16	such	such	ADJ
iqtishad-1236	260	17	as	as	ADP
iqtishad-1236	260	18	providing	provide	VERB
iqtishad-1236	260	19	justice	justice	NOUN
iqtishad-1236	260	20	to	to	ADP
iqtishad-1236	260	21	both	both	CCONJ
iqtishad-1236	260	22	zakat	zakat	NOUN
iqtishad-1236	260	23	payer	payer	NOUN
iqtishad-1236	260	24	and	and	CCONJ
iqtishad-1236	260	25	zakat	zakat	NOUN
iqtishad-1236	260	26	recipient	recipient	NOUN
iqtishad-1236	260	27	respectively	respectively	ADV
iqtishad-1236	260	28	.	.	PUNCT
iqtishad-1236	261	1	wahab	wahab	PROPN
iqtishad-1236	261	2	and	and	CCONJ
iqtishad-1236	261	3	abdul	abdul	PROPN
iqtishad-1236	261	4	rahman	rahman	PROPN
iqtishad-1236	261	5	(	(	PUNCT
iqtishad-1236	261	6	2011	2011	NUM
iqtishad-1236	261	7	)	)	PUNCT
iqtishad-1236	261	8	indicate	indicate	VERB
iqtishad-1236	261	9	that	that	SCONJ
iqtishad-1236	261	10	due	due	ADP
iqtishad-1236	261	11	to	to	ADP
iqtishad-1236	261	12	distribution	distribution	NOUN
iqtishad-1236	261	13	of	of	ADP
iqtishad-1236	261	14	zakat	zakat	NOUN
iqtishad-1236	261	15	fund	fund	NOUN
iqtishad-1236	261	16	that	that	SCONJ
iqtishad-1236	261	17	there	there	PRON
iqtishad-1236	261	18	are	be	VERB
iqtishad-1236	261	19	many	many	ADJ
iqtishad-1236	261	20	shortcomings	shortcoming	NOUN
iqtishad-1236	261	21	that	that	PRON
iqtishad-1236	261	22	influence	influence	VERB
iqtishad-1236	261	23	significantly	significantly	ADV
iqtishad-1236	261	24	payment	payment	NOUN
iqtishad-1236	261	25	to	to	ADP
iqtishad-1236	261	26	zakat	zakat	NOUN
iqtishad-1236	261	27	institutions	institution	NOUN
iqtishad-1236	261	28	.	.	PUNCT
iqtishad-1236	262	1	therefore	therefore	ADV
iqtishad-1236	262	2	,	,	PUNCT
iqtishad-1236	262	3	islamic	islamic	ADJ
iqtishad-1236	262	4	accountability	accountability	NOUN
iqtishad-1236	262	5	on	on	ADP
iqtishad-1236	262	6	accounting	accounting	NOUN
iqtishad-1236	262	7	is	be	AUX
iqtishad-1236	262	8	important	important	ADJ
iqtishad-1236	262	9	as	as	ADV
iqtishad-1236	262	10	well	well	ADV
iqtishad-1236	262	11	as	as	ADP
iqtishad-1236	262	12	al	al	PROPN
iqtishad-1236	262	13	-	-	PUNCT
iqtishad-1236	262	14	iqtishad	iqtishad	ADJ
iqtishad-1236	262	15	:	:	PUNCT
iqtishad-1236	262	16	vol	vol	NOUN
iqtishad-1236	262	17	.	.	PUNCT
iqtishad-1236	262	18	vi	vi	NOUN
iqtishad-1236	263	1	no	no	INTJ
iqtishad-1236	263	2	.	.	NOUN
iqtishad-1236	263	3	2	2	NUM
iqtishad-1236	263	4	,	,	PUNCT
iqtishad-1236	263	5	juli	juli	NOUN
iqtishad-1236	263	6	2014	2014	NUM
iqtishad-1236	263	7	300	300	NUM
iqtishad-1236	263	8	transparency	transparency	NOUN
iqtishad-1236	263	9	in	in	ADP
iqtishad-1236	263	10	islamic	islamic	ADJ
iqtishad-1236	263	11	financial	financial	PROPN
iqtishad-1236	263	12	institutions.additionally	institutions.additionally	ADV
iqtishad-1236	263	13	,	,	PUNCT
iqtishad-1236	263	14	abdul	abdul	PROPN
iqtishad-1236	263	15	rahman	rahman	PROPN
iqtishad-1236	263	16	(	(	PUNCT
iqtishad-1236	263	17	2007	2007	NUM
iqtishad-1236	263	18	)	)	PUNCT
iqtishad-1236	263	19	indicates	indicate	VERB
iqtishad-1236	263	20	that	that	SCONJ
iqtishad-1236	263	21	in	in	ADP
iqtishad-1236	263	22	islamic	islamic	PROPN
iqtishad-1236	263	23	perspective	perspective	NOUN
iqtishad-1236	263	24	the	the	DET
iqtishad-1236	263	25	preparation	preparation	NOUN
iqtishad-1236	263	26	of	of	ADP
iqtishad-1236	263	27	financial	financial	ADJ
iqtishad-1236	263	28	information	information	NOUN
iqtishad-1236	263	29	need	need	VERB
iqtishad-1236	263	30	to	to	PART
iqtishad-1236	263	31	take	take	VERB
iqtishad-1236	263	32	consideration	consideration	NOUN
iqtishad-1236	263	33	to	to	ADP
iqtishad-1236	263	34	zakat	zakat	NOUN
iqtishad-1236	263	35	purpose	purpose	NOUN
iqtishad-1236	263	36	.	.	PUNCT
iqtishad-1236	264	1	ifrs	ifrs	PROPN
iqtishad-1236	264	2	vs.	vs.	CCONJ
iqtishad-1236	264	3	aaoifi	aaoifi	PROPN
iqtishad-1236	264	4	:	:	PUNCT
iqtishad-1236	264	5	the	the	DET
iqtishad-1236	264	6	competition	competition	NOUN
iqtishad-1236	264	7	of	of	ADP
iqtishad-1236	264	8	accounting	accounting	NOUN
iqtishad-1236	264	9	standards	standard	NOUN
iqtishad-1236	264	10	?	?	PUNCT
iqtishad-1236	265	1	abdul	abdul	PROPN
iqtishad-1236	265	2	rahman	rahman	PROPN
iqtishad-1236	265	3	(	(	PUNCT
iqtishad-1236	265	4	2012	2012	NUM
iqtishad-1236	265	5	)	)	PUNCT
iqtishad-1236	265	6	argues	argue	VERB
iqtishad-1236	265	7	that	that	SCONJ
iqtishad-1236	265	8	fully	fully	ADV
iqtishad-1236	265	9	adopting	adopt	VERB
iqtishad-1236	265	10	international	international	ADJ
iqtishad-1236	265	11	financial	financial	ADJ
iqtishad-1236	265	12	reporting	reporting	NOUN
iqtishad-1236	265	13	standards	standard	NOUN
iqtishad-1236	265	14	(	(	PUNCT
iqtishad-1236	265	15	ifrs	ifrs	PROPN
iqtishad-1236	265	16	)	)	PUNCT
iqtishad-1236	265	17	issued	issue	VERB
iqtishad-1236	265	18	by	by	ADP
iqtishad-1236	265	19	ifrs	ifrs	PROPN
iqtishad-1236	265	20	-	-	PUNCT
iqtishad-1236	265	21	iasb	iasb	VERB
iqtishad-1236	265	22	probably	probably	ADV
iqtishad-1236	265	23	there	there	PRON
iqtishad-1236	265	24	will	will	AUX
iqtishad-1236	265	25	no	no	DET
iqtishad-1236	265	26	specific	specific	ADJ
iqtishad-1236	265	27	standards	standard	NOUN
iqtishad-1236	265	28	for	for	ADP
iqtishad-1236	265	29	unique	unique	ADJ
iqtishad-1236	265	30	functions	function	NOUN
iqtishad-1236	265	31	of	of	ADP
iqtishad-1236	265	32	islamic	islamic	ADJ
iqtishad-1236	265	33	financial	financial	PROPN
iqtishad-1236	265	34	institutions2	institutions2	PROPN
iqtishad-1236	265	35	.	.	PUNCT
iqtishad-1236	266	1	this	this	DET
iqtishad-1236	266	2	argument	argument	NOUN
iqtishad-1236	266	3	supports	support	VERB
iqtishad-1236	266	4	previous	previous	ADJ
iqtishad-1236	266	5	paper	paper	NOUN
iqtishad-1236	266	6	that	that	PRON
iqtishad-1236	266	7	ibrahim	ibrahim	PROPN
iqtishad-1236	266	8	(	(	PUNCT
iqtishad-1236	266	9	2007	2007	NUM
iqtishad-1236	266	10	)	)	PUNCT
iqtishad-1236	266	11	states	state	VERB
iqtishad-1236	266	12	that	that	SCONJ
iqtishad-1236	266	13	islamic	islamic	ADJ
iqtishad-1236	266	14	financial	financial	ADJ
iqtishad-1236	266	15	institutions	institution	NOUN
iqtishad-1236	266	16	can	can	AUX
iqtishad-1236	266	17	not	not	PART
iqtishad-1236	266	18	fully	fully	ADV
iqtishad-1236	266	19	comply	comply	VERB
iqtishad-1236	266	20	with	with	ADP
iqtishad-1236	266	21	ifrs	ifrs	NOUN
iqtishad-1236	266	22	in	in	ADP
iqtishad-1236	266	23	their	their	PRON
iqtishad-1236	266	24	financial	financial	ADJ
iqtishad-1236	266	25	reporting	reporting	NOUN
iqtishad-1236	266	26	because	because	SCONJ
iqtishad-1236	266	27	islamic	islamic	ADJ
iqtishad-1236	266	28	financial	financial	ADJ
iqtishad-1236	266	29	institutions	institution	NOUN
iqtishad-1236	266	30	have	have	VERB
iqtishad-1236	266	31	some	some	DET
iqtishad-1236	266	32	unique	unique	ADJ
iqtishad-1236	266	33	requirement	requirement	NOUN
iqtishad-1236	266	34	.	.	PUNCT
iqtishad-1236	267	1	karim	karim	PROPN
iqtishad-1236	267	2	(	(	PUNCT
iqtishad-1236	267	3	2001	2001	NUM
iqtishad-1236	267	4	)	)	PUNCT
iqtishad-1236	267	5	points	point	VERB
iqtishad-1236	267	6	out	out	ADP
iqtishad-1236	267	7	that	that	SCONJ
iqtishad-1236	267	8	there	there	PRON
iqtishad-1236	267	9	is	be	VERB
iqtishad-1236	267	10	increasing	increase	VERB
iqtishad-1236	267	11	interest	interest	NOUN
iqtishad-1236	267	12	to	to	PART
iqtishad-1236	267	13	provide	provide	VERB
iqtishad-1236	267	14	the	the	DET
iqtishad-1236	267	15	harmonization	harmonization	NOUN
iqtishad-1236	267	16	of	of	ADP
iqtishad-1236	267	17	accounting	accounting	NOUN
iqtishad-1236	267	18	and	and	CCONJ
iqtishad-1236	267	19	financial	financial	ADJ
iqtishad-1236	267	20	reporting	reporting	NOUN
iqtishad-1236	267	21	by	by	ADP
iqtishad-1236	267	22	banks	bank	NOUN
iqtishad-1236	267	23	.	.	PUNCT
iqtishad-1236	268	1	for	for	ADP
iqtishad-1236	268	2	instance	instance	NOUN
iqtishad-1236	268	3	,	,	PUNCT
iqtishad-1236	268	4	international	international	ADJ
iqtishad-1236	268	5	accounting	accounting	NOUN
iqtishad-1236	268	6	standards	standards	PROPN
iqtishad-1236	268	7	committee	committee	PROPN
iqtishad-1236	268	8	(	(	PUNCT
iqtishad-1236	268	9	iasc	iasc	PROPN
iqtishad-1236	268	10	)	)	PUNCT
iqtishad-1236	268	11	to	to	PART
iqtishad-1236	268	12	issue	issue	VERB
iqtishad-1236	268	13	international	international	ADJ
iqtishad-1236	268	14	accounting	accounting	NOUN
iqtishad-1236	268	15	standard	standard	PROPN
iqtishad-1236	268	16	(	(	PUNCT
iqtishad-1236	268	17	ias	ias	PROPN
iqtishad-1236	268	18	)	)	PUNCT
iqtishad-1236	268	19	,	,	PUNCT
iqtishad-1236	268	20	basle	basle	PROPN
iqtishad-1236	268	21	committee	committee	PROPN
iqtishad-1236	268	22	and	and	CCONJ
iqtishad-1236	268	23	united	united	PROPN
iqtishad-1236	268	24	nation	nation	PROPN
iqtishad-1236	268	25	regarding	regard	VERB
iqtishad-1236	268	26	to	to	ADP
iqtishad-1236	268	27	issues	issue	NOUN
iqtishad-1236	268	28	in	in	ADP
iqtishad-1236	268	29	transparency	transparency	NOUN
iqtishad-1236	268	30	and	and	CCONJ
iqtishad-1236	268	31	comparability	comparability	NOUN
iqtishad-1236	268	32	.	.	PUNCT
iqtishad-1236	269	1	in	in	ADP
iqtishad-1236	269	2	terms	term	NOUN
iqtishad-1236	269	3	of	of	ADP
iqtishad-1236	269	4	banking	banking	NOUN
iqtishad-1236	269	5	regulation	regulation	NOUN
iqtishad-1236	269	6	of	of	ADP
iqtishad-1236	269	7	islamic	islamic	ADJ
iqtishad-1236	269	8	banks	bank	NOUN
iqtishad-1236	269	9	that	that	PRON
iqtishad-1236	269	10	karim	karim	PROPN
iqtishad-1236	269	11	(	(	PUNCT
iqtishad-1236	269	12	2001	2001	NUM
iqtishad-1236	269	13	)	)	PUNCT
iqtishad-1236	269	14	argues	argue	VERB
iqtishad-1236	269	15	that	that	SCONJ
iqtishad-1236	269	16	the	the	DET
iqtishad-1236	269	17	implication	implication	NOUN
iqtishad-1236	269	18	of	of	ADP
iqtishad-1236	269	19	the	the	DET
iqtishad-1236	269	20	unique	unique	ADJ
iqtishad-1236	269	21	characteristic	characteristic	NOUN
iqtishad-1236	269	22	of	of	ADP
iqtishad-1236	269	23	islamic	islamic	ADJ
iqtishad-1236	269	24	banks	bank	NOUN
iqtishad-1236	269	25	seems	seem	VERB
iqtishad-1236	269	26	that	that	PRON
iqtishad-1236	269	27	did	do	AUX
iqtishad-1236	269	28	not	not	PART
iqtishad-1236	269	29	get	get	VERB
iqtishad-1236	269	30	higher	high	ADJ
iqtishad-1236	269	31	support	support	NOUN
iqtishad-1236	269	32	from	from	ADP
iqtishad-1236	269	33	the	the	DET
iqtishad-1236	269	34	supervisory	supervisory	ADJ
iqtishad-1236	269	35	bodies	body	NOUN
iqtishad-1236	269	36	in	in	ADP
iqtishad-1236	269	37	the	the	DET
iqtishad-1236	269	38	countries	country	NOUN
iqtishad-1236	269	39	in	in	ADP
iqtishad-1236	269	40	which	which	PRON
iqtishad-1236	269	41	islamic	islamic	ADJ
iqtishad-1236	269	42	banks	bank	NOUN
iqtishad-1236	269	43	operated	operate	VERB
iqtishad-1236	269	44	.	.	PUNCT
iqtishad-1236	270	1	for	for	ADP
iqtishad-1236	270	2	instance	instance	NOUN
iqtishad-1236	270	3	,	,	PUNCT
iqtishad-1236	270	4	due	due	ADJ
iqtishad-1236	270	5	banking	banking	NOUN
iqtishad-1236	270	6	system	system	NOUN
iqtishad-1236	270	7	,	,	PUNCT
iqtishad-1236	270	8	the	the	DET
iqtishad-1236	270	9	system	system	NOUN
iqtishad-1236	270	10	is	be	AUX
iqtishad-1236	270	11	same	same	ADJ
iqtishad-1236	270	12	both	both	CCONJ
iqtishad-1236	270	13	islamic	islamic	ADJ
iqtishad-1236	270	14	and	and	CCONJ
iqtishad-1236	270	15	conventional	conventional	ADJ
iqtishad-1236	270	16	banks	bank	NOUN
iqtishad-1236	270	17	that	that	PRON
iqtishad-1236	270	18	there	there	PRON
iqtishad-1236	270	19	is	be	VERB
iqtishad-1236	270	20	no	no	DET
iqtishad-1236	270	21	particular	particular	ADJ
iqtishad-1236	270	22	standard	standard	NOUN
iqtishad-1236	270	23	or	or	CCONJ
iqtishad-1236	270	24	regulation	regulation	NOUN
iqtishad-1236	270	25	to	to	PART
iqtishad-1236	270	26	apply	apply	VERB
iqtishad-1236	270	27	to	to	ADP
iqtishad-1236	270	28	islamic	islamic	ADJ
iqtishad-1236	270	29	banks	bank	NOUN
iqtishad-1236	270	30	(	(	PUNCT
iqtishad-1236	270	31	karim	karim	PROPN
iqtishad-1236	270	32	,	,	PUNCT
iqtishad-1236	270	33	2001	2001	NUM
iqtishad-1236	270	34	)	)	PUNCT
iqtishad-1236	270	35	.	.	PUNCT
iqtishad-1236	271	1	with	with	ADP
iqtishad-1236	271	2	regard	regard	NOUN
iqtishad-1236	271	3	to	to	ADP
iqtishad-1236	271	4	ifrs	ifrs	NOUN
iqtishad-1236	271	5	that	that	SCONJ
iqtishad-1236	271	6	many	many	ADJ
iqtishad-1236	271	7	countries	country	NOUN
iqtishad-1236	271	8	as	as	ADV
iqtishad-1236	271	9	well	well	ADV
iqtishad-1236	271	10	as	as	ADP
iqtishad-1236	271	11	muslim	muslim	ADJ
iqtishad-1236	271	12	countries	country	NOUN
iqtishad-1236	271	13	in	in	ADP
iqtishad-1236	271	14	which	which	PRON
iqtishad-1236	271	15	islamic	islamic	ADJ
iqtishad-1236	271	16	banks	bank	NOUN
iqtishad-1236	271	17	operated	operate	VERB
iqtishad-1236	271	18	seem	seem	VERB
iqtishad-1236	271	19	to	to	PART
iqtishad-1236	271	20	be	be	AUX
iqtishad-1236	271	21	consistent	consistent	ADJ
iqtishad-1236	271	22	to	to	PART
iqtishad-1236	271	23	adopt	adopt	VERB
iqtishad-1236	271	24	the	the	DET
iqtishad-1236	271	25	ifrs	ifrs	NOUN
iqtishad-1236	271	26	.	.	PUNCT
iqtishad-1236	272	1	for	for	ADP
iqtishad-1236	272	2	instance	instance	PROPN
iqtishad-1236	272	3	indonesia	indonesia	PROPN
iqtishad-1236	272	4	,	,	PUNCT
iqtishad-1236	272	5	malaysia	malaysia	PROPN
iqtishad-1236	272	6	use	use	VERB
iqtishad-1236	272	7	ifrs	ifrs	PROPN
iqtishad-1236	272	8	as	as	ADP
iqtishad-1236	272	9	a	a	DET
iqtishad-1236	272	10	future	future	ADJ
iqtishad-1236	272	11	core	core	NOUN
iqtishad-1236	272	12	accounting	accounting	NOUN
iqtishad-1236	272	13	standards	standard	NOUN
iqtishad-1236	272	14	.	.	PUNCT
iqtishad-1236	273	1	concerning	concern	VERB
iqtishad-1236	273	2	to	to	ADP
iqtishad-1236	273	3	issues	issue	NOUN
iqtishad-1236	273	4	in	in	ADP
iqtishad-1236	273	5	ifrs	ifrs	PROPN
iqtishad-1236	273	6	vs.	vs.	CCONJ
iqtishad-1236	273	7	aaoifi	aaoifi	PROPN
iqtishad-1236	273	8	,	,	PUNCT
iqtishad-1236	273	9	ibrahim	ibrahim	PROPN
iqtishad-1236	273	10	(	(	PUNCT
iqtishad-1236	273	11	2007	2007	NUM
iqtishad-1236	273	12	)	)	PUNCT
iqtishad-1236	273	13	claims	claim	VERB
iqtishad-1236	273	14	that	that	SCONJ
iqtishad-1236	273	15	there	there	PRON
iqtishad-1236	273	16	are	be	VERB
iqtishad-1236	273	17	many	many	ADJ
iqtishad-1236	273	18	issues	issue	NOUN
iqtishad-1236	273	19	relate	relate	VERB
iqtishad-1236	273	20	to	to	ADP
iqtishad-1236	273	21	conflict	conflict	NOUN
iqtishad-1236	273	22	in	in	ADP
iqtishad-1236	273	23	convergence	convergence	NOUN
iqtishad-1236	273	24	with	with	ADP
iqtishad-1236	273	25	the	the	DET
iqtishad-1236	273	26	global	global	ADJ
iqtishad-1236	273	27	international	international	ADJ
iqtishad-1236	273	28	reporting	reporting	NOUN
iqtishad-1236	273	29	standards	standard	NOUN
iqtishad-1236	273	30	that	that	PRON
iqtishad-1236	273	31	may	may	AUX
iqtishad-1236	273	32	not	not	PART
iqtishad-1236	273	33	appropriate	appropriate	VERB
iqtishad-1236	273	34	with	with	ADP
iqtishad-1236	273	35	the	the	DET
iqtishad-1236	273	36	spirit	spirit	NOUN
iqtishad-1236	273	37	of	of	ADP
iqtishad-1236	273	38	global	global	ADJ
iqtishad-1236	273	39	accounting	accounting	NOUN
iqtishad-1236	273	40	standards	standard	NOUN
iqtishad-1236	273	41	convergence	convergence	NOUN
iqtishad-1236	273	42	.	.	PUNCT
iqtishad-1236	274	1	additionally	additionally	ADV
iqtishad-1236	274	2	,	,	PUNCT
iqtishad-1236	274	3	ibrahim	ibrahim	PROPN
iqtishad-1236	274	4	(	(	PUNCT
iqtishad-1236	274	5	2007	2007	NUM
iqtishad-1236	274	6	)	)	PUNCT
iqtishad-1236	274	7	indicates	indicate	VERB
iqtishad-1236	274	8	that	that	SCONJ
iqtishad-1236	274	9	the	the	DET
iqtishad-1236	274	10	issues	issue	NOUN
iqtishad-1236	274	11	currently	currently	ADV
iqtishad-1236	274	12	move	move	VERB
iqtishad-1236	274	13	to	to	PART
iqtishad-1236	274	14	seriously	seriously	ADV
iqtishad-1236	274	15	debate	debate	VERB
iqtishad-1236	274	16	on	on	ADP
iqtishad-1236	274	17	convergence	convergence	NOUN
iqtishad-1236	274	18	of	of	ADP
iqtishad-1236	274	19	accounting	accounting	NOUN
iqtishad-1236	274	20	standards	standard	NOUN
iqtishad-1236	274	21	from	from	ADP
iqtishad-1236	274	22	harmonization	harmonization	NOUN
iqtishad-1236	274	23	to	to	ADP
iqtishad-1236	274	24	hegemonic	hegemonic	ADJ
iqtishad-1236	274	25	tone	tone	NOUN
iqtishad-1236	274	26	of	of	ADP
iqtishad-1236	274	27	standardization	standardization	NOUN
iqtishad-1236	274	28	.	.	PUNCT
iqtishad-1236	275	1	ibrahim	ibrahim	PROPN
iqtishad-1236	275	2	argues	argue	VERB
iqtishad-1236	275	3	that	that	SCONJ
iqtishad-1236	275	4	ifrs	ifrs	PROPN
iqtishad-1236	275	5	seems	seem	VERB
iqtishad-1236	275	6	to	to	PART
iqtishad-1236	275	7	be	be	AUX
iqtishad-1236	275	8	arrogant	arrogant	ADJ
iqtishad-1236	275	9	as	as	SCONJ
iqtishad-1236	275	10	ibrahim	ibrahim	PROPN
iqtishad-1236	275	11	states	state	VERB
iqtishad-1236	275	12	“	"	PUNCT
iqtishad-1236	275	13	the	the	DET
iqtishad-1236	275	14	preface	preface	NOUN
iqtishad-1236	275	15	to	to	ADP
iqtishad-1236	275	16	the	the	DET
iqtishad-1236	275	17	recent	recent	ADJ
iqtishad-1236	275	18	international	international	ADJ
iqtishad-1236	275	19	financial	financial	ADJ
iqtishad-1236	275	20	reporting	reporting	NOUN
iqtishad-1236	275	21	standards	standard	NOUN
iqtishad-1236	275	22	which	which	PRON
iqtishad-1236	275	23	states	state	VERB
iqtishad-1236	275	24	that	that	SCONJ
iqtishad-1236	275	25	financial	financial	ADJ
iqtishad-1236	275	26	statements	statement	NOUN
iqtishad-1236	275	27	can	can	AUX
iqtishad-1236	275	28	not	not	PART
iqtishad-1236	275	29	state	state	VERB
iqtishad-1236	275	30	that	that	SCONJ
iqtishad-1236	275	31	they	they	PRON
iqtishad-1236	275	32	comply	comply	VERB
iqtishad-1236	275	33	with	with	ADP
iqtishad-1236	275	34	international	international	ADJ
iqtishad-1236	275	35	2	2	NUM
iqtishad-1236	275	36	this	this	DET
iqtishad-1236	275	37	argument	argument	NOUN
iqtishad-1236	275	38	is	be	AUX
iqtishad-1236	275	39	taken	take	VERB
iqtishad-1236	275	40	from	from	ADP
iqtishad-1236	275	41	slides	slide	NOUN
iqtishad-1236	275	42	in	in	ADP
iqtishad-1236	275	43	class	class	NOUN
iqtishad-1236	275	44	for	for	ADP
iqtishad-1236	275	45	subject	subject	ADJ
iqtishad-1236	275	46	islamic	islamic	PROPN
iqtishad-1236	275	47	accounting	accounting	NOUN
iqtishad-1236	275	48	and	and	CCONJ
iqtishad-1236	275	49	finance	finance	NOUN
iqtishad-1236	275	50	(	(	PUNCT
iqtishad-1236	275	51	acc	acc	PROPN
iqtishad-1236	275	52	6810	6810	NUM
iqtishad-1236	275	53	)	)	PUNCT
iqtishad-1236	275	54	on	on	ADP
iqtishad-1236	275	55	subtopic	subtopic	ADJ
iqtishad-1236	275	56	islamic	islamic	ADJ
iqtishad-1236	275	57	accounting	accounting	NOUN
iqtishad-1236	275	58	practice	practice	NOUN
iqtishad-1236	275	59	-	-	PUNCT
iqtishad-1236	275	60	accounting	accounting	NOUN
iqtishad-1236	275	61	for	for	ADP
iqtishad-1236	275	62	islamic	islamic	ADJ
iqtishad-1236	275	63	finance	finance	NOUN
iqtishad-1236	275	64	prepared	prepare	VERB
iqtishad-1236	275	65	by	by	ADP
iqtishad-1236	275	66	professor	professor	NOUN
iqtishad-1236	275	67	dr.abdul	dr.abdul	PROPN
iqtishad-1236	275	68	rahim	rahim	PROPN
iqtishad-1236	275	69	abdul	abdul	PROPN
iqtishad-1236	275	70	rahman	rahman	PROPN
iqtishad-1236	275	71	in	in	ADP
iqtishad-1236	275	72	2012	2012	NUM
iqtishad-1236	275	73	,	,	PUNCT
iqtishad-1236	275	74	professor	professor	NOUN
iqtishad-1236	275	75	accounting	accounting	NOUN
iqtishad-1236	275	76	at	at	ADP
iqtishad-1236	275	77	international	international	PROPN
iqtishad-1236	275	78	islamic	islamic	PROPN
iqtishad-1236	275	79	university	university	PROPN
iqtishad-1236	275	80	malaysia	malaysia	PROPN
iqtishad-1236	275	81	(	(	PUNCT
iqtishad-1236	275	82	iium	iium	NOUN
iqtishad-1236	275	83	)	)	PUNCT
iqtishad-1236	275	84	.	.	PUNCT
iqtishad-1236	276	1	jamaluddin	jamaluddin	PROPN
iqtishad-1236	276	2	majid	majid	PROPN
iqtishad-1236	276	3	:	:	PUNCT
iqtishad-1236	276	4	the	the	DET
iqtishad-1236	276	5	critical	critical	ADJ
iqtishad-1236	276	6	aspect	aspect	NOUN
iqtishad-1236	276	7	on	on	ADP
iqtishad-1236	276	8	fair	fair	ADJ
iqtishad-1236	276	9	value	value	NOUN
iqtishad-1236	276	10	accounting	account	VERB
iqtishad-1236	276	11	301	301	NUM
iqtishad-1236	276	12	financial	financial	ADJ
iqtishad-1236	276	13	reporting	reporting	NOUN
iqtishad-1236	276	14	standards	standard	NOUN
iqtishad-1236	276	15	unless	unless	SCONJ
iqtishad-1236	276	16	they	they	PRON
iqtishad-1236	276	17	comply	comply	VERB
iqtishad-1236	276	18	with	with	ADP
iqtishad-1236	276	19	all	all	DET
iqtishad-1236	276	20	the	the	DET
iqtishad-1236	276	21	applicable	applicable	ADJ
iqtishad-1236	276	22	standards	standard	NOUN
iqtishad-1236	276	23	and	and	CCONJ
iqtishad-1236	276	24	not	not	PART
iqtishad-1236	276	25	some	some	PRON
iqtishad-1236	276	26	of	of	ADP
iqtishad-1236	276	27	them	they	PRON
iqtishad-1236	276	28	.	.	PUNCT
iqtishad-1236	277	1	hence	hence	ADV
iqtishad-1236	277	2	,	,	PUNCT
iqtishad-1236	277	3	ifrs	ifrs	PROPN
iqtishad-1236	277	4	permits	permit	VERB
iqtishad-1236	277	5	no	no	DET
iqtishad-1236	277	6	exceptions	exception	NOUN
iqtishad-1236	277	7	and	and	CCONJ
iqtishad-1236	277	8	is	be	AUX
iqtishad-1236	277	9	busherian	busherian	ADJ
iqtishad-1236	277	10	in	in	ADP
iqtishad-1236	277	11	tone	tone	NOUN
iqtishad-1236	277	12	,	,	PUNCT
iqtishad-1236	277	13	“	"	PUNCT
iqtishad-1236	277	14	either	either	CCONJ
iqtishad-1236	277	15	you	you	PRON
iqtishad-1236	277	16	are	be	AUX
iqtishad-1236	277	17	with	with	ADP
iqtishad-1236	277	18	me	i	PRON
iqtishad-1236	277	19	or	or	CCONJ
iqtishad-1236	277	20	are	be	AUX
iqtishad-1236	277	21	against	against	ADP
iqtishad-1236	277	22	me	i	PRON
iqtishad-1236	277	23	!	!	PUNCT
iqtishad-1236	277	24	”	"	PUNCT
iqtishad-1236	278	1	in	in	ADP
iqtishad-1236	278	2	light	light	NOUN
iqtishad-1236	278	3	this	this	PRON
iqtishad-1236	278	4	,	,	PUNCT
iqtishad-1236	278	5	aaoifi	aaoifi	NOUN
iqtishad-1236	278	6	provides	provide	VERB
iqtishad-1236	278	7	promulgate	promulgate	NOUN
iqtishad-1236	278	8	accounting	accounting	NOUN
iqtishad-1236	278	9	,	,	PUNCT
iqtishad-1236	278	10	auditing	auditing	NOUN
iqtishad-1236	278	11	and	and	CCONJ
iqtishad-1236	278	12	governance	governance	NOUN
iqtishad-1236	278	13	standards	standard	NOUN
iqtishad-1236	278	14	that	that	SCONJ
iqtishad-1236	278	15	there	there	PRON
iqtishad-1236	278	16	are	be	VERB
iqtishad-1236	278	17	14	14	NUM
iqtishad-1236	278	18	accounting	accounting	NOUN
iqtishad-1236	278	19	standards	standard	NOUN
iqtishad-1236	278	20	as	as	ADV
iqtishad-1236	278	21	well	well	ADV
iqtishad-1236	278	22	as	as	ADP
iqtishad-1236	278	23	the	the	DET
iqtishad-1236	278	24	statements	statement	NOUN
iqtishad-1236	278	25	which	which	PRON
iqtishad-1236	278	26	provide	provide	VERB
iqtishad-1236	278	27	a	a	DET
iqtishad-1236	278	28	conceptual	conceptual	ADJ
iqtishad-1236	278	29	framework	framework	NOUN
iqtishad-1236	278	30	that	that	PRON
iqtishad-1236	278	31	guides	guide	VERB
iqtishad-1236	278	32	the	the	DET
iqtishad-1236	278	33	preparation	preparation	NOUN
iqtishad-1236	278	34	standards	standard	NOUN
iqtishad-1236	278	35	(	(	PUNCT
iqtishad-1236	278	36	karim	karim	PROPN
iqtishad-1236	278	37	,	,	PUNCT
iqtishad-1236	278	38	2001	2001	NUM
iqtishad-1236	278	39	)	)	PUNCT
iqtishad-1236	278	40	.	.	PUNCT
iqtishad-1236	279	1	however	however	ADV
iqtishad-1236	279	2	,	,	PUNCT
iqtishad-1236	279	3	aaoifi	aaoifi	PROPN
iqtishad-1236	279	4	’s	’s	PART
iqtishad-1236	279	5	standards	standard	NOUN
iqtishad-1236	279	6	seems	seem	VERB
iqtishad-1236	279	7	tobe	tobe	VERB
iqtishad-1236	279	8	failin	failin	NOUN
iqtishad-1236	279	9	implementing	implement	VERB
iqtishad-1236	279	10	in	in	ADP
iqtishad-1236	279	11	which	which	PRON
iqtishad-1236	279	12	islamic	islamic	ADJ
iqtishad-1236	279	13	banks	bank	NOUN
iqtishad-1236	279	14	operated	operate	VERB
iqtishad-1236	279	15	that	that	SCONJ
iqtishad-1236	279	16	there	there	PRON
iqtishad-1236	279	17	is	be	VERB
iqtishad-1236	279	18	lack	lack	NOUN
iqtishad-1236	279	19	of	of	ADP
iqtishad-1236	279	20	appreciation	appreciation	NOUN
iqtishad-1236	279	21	by	by	ADP
iqtishad-1236	279	22	agencies	agency	NOUN
iqtishad-1236	279	23	(	(	PUNCT
iqtishad-1236	279	24	karim	karim	PROPN
iqtishad-1236	279	25	,	,	PUNCT
iqtishad-1236	279	26	2001	2001	NUM
iqtishad-1236	279	27	)	)	PUNCT
iqtishad-1236	279	28	.	.	PUNCT
iqtishad-1236	280	1	probably	probably	ADV
iqtishad-1236	280	2	,	,	PUNCT
iqtishad-1236	280	3	many	many	ADJ
iqtishad-1236	280	4	issues	issue	NOUN
iqtishad-1236	280	5	involved	involve	VERB
iqtishad-1236	280	6	with	with	ADP
iqtishad-1236	280	7	regard	regard	NOUN
iqtishad-1236	280	8	to	to	ADP
iqtishad-1236	280	9	accounting	accounting	NOUN
iqtishad-1236	280	10	standard	standard	NOUN
iqtishad-1236	280	11	-	-	PUNCT
iqtishad-1236	280	12	setting	setting	NOUN
iqtishad-1236	280	13	.	.	PUNCT
iqtishad-1236	281	1	karim	karim	PROPN
iqtishad-1236	281	2	(	(	PUNCT
iqtishad-1236	281	3	2001	2001	NUM
iqtishad-1236	281	4	)	)	PUNCT
iqtishad-1236	281	5	indicates	indicate	VERB
iqtishad-1236	281	6	that	that	SCONJ
iqtishad-1236	281	7	the	the	DET
iqtishad-1236	281	8	acceptance	acceptance	NOUN
iqtishad-1236	281	9	for	for	ADP
iqtishad-1236	281	10	aaoifi	aaoifi	NOUN
iqtishad-1236	281	11	for	for	ADP
iqtishad-1236	281	12	worldwide	worldwide	ADV
iqtishad-1236	281	13	may	may	AUX
iqtishad-1236	281	14	tend	tend	VERB
iqtishad-1236	281	15	to	to	PART
iqtishad-1236	281	16	challenge	challenge	VERB
iqtishad-1236	281	17	the	the	DET
iqtishad-1236	281	18	adherence	adherence	NOUN
iqtishad-1236	281	19	to	to	PART
iqtishad-1236	281	20	iass	iass	VERB
iqtishad-1236	281	21	to	to	PART
iqtishad-1236	281	22	achieve	achieve	VERB
iqtishad-1236	281	23	international	international	ADJ
iqtishad-1236	281	24	harmonization	harmonization	NOUN
iqtishad-1236	281	25	in	in	ADP
iqtishad-1236	281	26	financial	financial	ADJ
iqtishad-1236	281	27	reporting	reporting	NOUN
iqtishad-1236	281	28	regardless	regardless	ADV
iqtishad-1236	281	29	of	of	ADP
iqtishad-1236	281	30	cultural	cultural	ADJ
iqtishad-1236	281	31	differences	difference	NOUN
iqtishad-1236	281	32	that	that	PRON
iqtishad-1236	281	33	probably	probably	ADV
iqtishad-1236	281	34	there	there	PRON
iqtishad-1236	281	35	is	be	VERB
iqtishad-1236	281	36	no	no	DET
iqtishad-1236	281	37	collaborative	collaborative	NOUN
iqtishad-1236	281	38	productively	productively	ADV
iqtishad-1236	281	39	among	among	ADP
iqtishad-1236	281	40	regulatory	regulatory	ADJ
iqtishad-1236	281	41	bodies	body	NOUN
iqtishad-1236	281	42	.	.	PUNCT
iqtishad-1236	282	1	in	in	ADP
iqtishad-1236	282	2	terms	term	NOUN
iqtishad-1236	282	3	of	of	ADP
iqtishad-1236	282	4	the	the	DET
iqtishad-1236	282	5	growth	growth	NOUN
iqtishad-1236	282	6	of	of	ADP
iqtishad-1236	282	7	islamic	islamic	ADJ
iqtishad-1236	282	8	finance	finance	NOUN
iqtishad-1236	282	9	that	that	PRON
iqtishad-1236	282	10	kpmc	kpmc	NOUN
iqtishad-1236	282	11	-	-	PUNCT
iqtishad-1236	282	12	audit	audit	NOUN
iqtishad-1236	282	13	firm	firm	NOUN
iqtishad-1236	282	14	(	(	PUNCT
iqtishad-1236	282	15	member	member	NOUN
iqtishad-1236	282	16	of	of	ADP
iqtishad-1236	282	17	big	big	ADJ
iqtishad-1236	282	18	4	4	NUM
iqtishad-1236	282	19	)	)	PUNCT
iqtishad-1236	282	20	and	and	CCONJ
iqtishad-1236	282	21	the	the	DET
iqtishad-1236	282	22	association	association	NOUN
iqtishad-1236	282	23	of	of	ADP
iqtishad-1236	282	24	chartered	chartered	ADJ
iqtishad-1236	282	25	certified	certify	VERB
iqtishad-1236	282	26	accountants	accountant	NOUN
iqtishad-1236	282	27	(	(	PUNCT
iqtishad-1236	282	28	acca	acca	NOUN
iqtishad-1236	282	29	)	)	PUNCT
iqtishad-1236	282	30	(	(	PUNCT
iqtishad-1236	282	31	2010	2010	NUM
iqtishad-1236	282	32	)	)	PUNCT
iqtishad-1236	282	33	report	report	NOUN
iqtishad-1236	282	34	for	for	ADP
iqtishad-1236	282	35	potential	potential	ADJ
iqtishad-1236	282	36	development	development	NOUN
iqtishad-1236	282	37	of	of	ADP
iqtishad-1236	282	38	harmonizing	harmonize	VERB
iqtishad-1236	282	39	financial	financial	ADJ
iqtishad-1236	282	40	reporting	reporting	NOUN
iqtishad-1236	282	41	of	of	ADP
iqtishad-1236	282	42	islamic	islamic	ADJ
iqtishad-1236	282	43	finance	finance	NOUN
iqtishad-1236	282	44	that	that	PRON
iqtishad-1236	282	45	the	the	DET
iqtishad-1236	282	46	report	report	NOUN
iqtishad-1236	282	47	provides	provide	VERB
iqtishad-1236	282	48	possible	possible	ADJ
iqtishad-1236	282	49	approaches	approach	NOUN
iqtishad-1236	282	50	.	.	PUNCT
iqtishad-1236	283	1	the	the	DET
iqtishad-1236	283	2	approaches	approach	NOUN
iqtishad-1236	283	3	as	as	SCONJ
iqtishad-1236	283	4	follows	follow	VERB
iqtishad-1236	283	5	:	:	PUNCT
iqtishad-1236	283	6	1	1	X
iqtishad-1236	283	7	.	.	NOUN
iqtishad-1236	283	8	ifrsby	ifrsby	ADJ
iqtishad-1236	283	9	default	default	NOUN
iqtishad-1236	283	10	“	"	PUNCT
iqtishad-1236	283	11	ifrs	ifrs	NOUN
iqtishad-1236	283	12	could	could	AUX
iqtishad-1236	283	13	be	be	AUX
iqtishad-1236	283	14	used	use	VERB
iqtishad-1236	283	15	as	as	ADP
iqtishad-1236	283	16	the	the	DET
iqtishad-1236	283	17	default	default	NOUN
iqtishad-1236	283	18	reporting	reporting	NOUN
iqtishad-1236	283	19	framework	framework	NOUN
iqtishad-1236	283	20	,	,	PUNCT
iqtishad-1236	283	21	although	although	SCONJ
iqtishad-1236	283	22	guidance	guidance	NOUN
iqtishad-1236	283	23	based	base	VERB
iqtishad-1236	283	24	on	on	ADP
iqtishad-1236	283	25	existing	exist	VERB
iqtishad-1236	283	26	islamic	islamic	ADJ
iqtishad-1236	283	27	financial	financial	ADJ
iqtishad-1236	283	28	reporting	reporting	NOUN
iqtishad-1236	283	29	models	model	NOUN
iqtishad-1236	283	30	would	would	AUX
iqtishad-1236	283	31	need	need	VERB
iqtishad-1236	283	32	to	to	PART
iqtishad-1236	283	33	be	be	AUX
iqtishad-1236	283	34	used	use	VERB
iqtishad-1236	283	35	to	to	PART
iqtishad-1236	283	36	supplement	supplement	VERB
iqtishad-1236	283	37	the	the	DET
iqtishad-1236	283	38	standards	standard	NOUN
iqtishad-1236	283	39	for	for	ADP
iqtishad-1236	283	40	those	those	PRON
iqtishad-1236	283	41	if	if	SCONJ
iqtishad-1236	283	42	transactions	transaction	NOUN
iqtishad-1236	283	43	that	that	PRON
iqtishad-1236	283	44	do	do	AUX
iqtishad-1236	283	45	not	not	PART
iqtishad-1236	283	46	fit	fit	VERB
iqtishad-1236	283	47	simply	simply	ADV
iqtishad-1236	283	48	into	into	ADP
iqtishad-1236	283	49	the	the	DET
iqtishad-1236	283	50	framework	framework	NOUN
iqtishad-1236	283	51	”	"	PUNCT
iqtishad-1236	283	52	.	.	PUNCT
iqtishad-1236	284	1	2	2	X
iqtishad-1236	284	2	.	.	X
iqtishad-1236	284	3	islamic	islamic	ADJ
iqtishad-1236	284	4	accounting	accounting	NOUN
iqtishad-1236	284	5	standards	standard	NOUN
iqtishad-1236	284	6	by	by	ADP
iqtishad-1236	284	7	default	default	NOUN
iqtishad-1236	284	8	“	"	PUNCT
iqtishad-1236	284	9	alternatively	alternatively	ADV
iqtishad-1236	284	10	,	,	PUNCT
iqtishad-1236	284	11	a	a	DET
iqtishad-1236	284	12	set	set	NOUN
iqtishad-1236	284	13	of	of	ADP
iqtishad-1236	284	14	globally	globally	ADV
iqtishad-1236	284	15	recognized	recognize	VERB
iqtishad-1236	284	16	islamic	islamic	ADJ
iqtishad-1236	284	17	accounting	accounting	NOUN
iqtishad-1236	284	18	standards	standard	NOUN
iqtishad-1236	284	19	could	could	AUX
iqtishad-1236	284	20	be	be	AUX
iqtishad-1236	284	21	used	use	VERB
iqtishad-1236	284	22	by	by	ADP
iqtishad-1236	284	23	ifis	ifis	PROPN
iqtishad-1236	284	24	.	.	PUNCT
iqtishad-1236	285	1	where	where	SCONJ
iqtishad-1236	285	2	possible	possible	ADJ
iqtishad-1236	285	3	these	these	PRON
iqtishad-1236	285	4	would	would	AUX
iqtishad-1236	285	5	be	be	AUX
iqtishad-1236	285	6	based	base	VERB
iqtishad-1236	285	7	on	on	ADP
iqtishad-1236	285	8	ifrs	ifrs	NOUN
iqtishad-1236	285	9	,	,	PUNCT
iqtishad-1236	285	10	but	but	CCONJ
iqtishad-1236	285	11	would	would	AUX
iqtishad-1236	285	12	include	include	VERB
iqtishad-1236	285	13	specific	specific	ADJ
iqtishad-1236	285	14	recognition	recognition	NOUN
iqtishad-1236	285	15	,	,	PUNCT
iqtishad-1236	285	16	measurement	measurement	NOUN
iqtishad-1236	285	17	,	,	PUNCT
iqtishad-1236	285	18	presentation	presentation	NOUN
iqtishad-1236	285	19	and	and	CCONJ
iqtishad-1236	285	20	disclosure	disclosure	NOUN
iqtishad-1236	285	21	requirements	requirement	NOUN
iqtishad-1236	285	22	relevant	relevant	ADJ
iqtishad-1236	285	23	to	to	ADP
iqtishad-1236	285	24	islamic	islamic	ADJ
iqtishad-1236	285	25	finance	finance	NOUN
iqtishad-1236	285	26	products	product	NOUN
iqtishad-1236	285	27	and	and	CCONJ
iqtishad-1236	285	28	transactions	transaction	NOUN
iqtishad-1236	285	29	”	"	PUNCT
iqtishad-1236	285	30	.	.	PUNCT
iqtishad-1236	286	1	to	to	PART
iqtishad-1236	286	2	sum	sum	VERB
iqtishad-1236	286	3	up	up	ADP
iqtishad-1236	286	4	,	,	PUNCT
iqtishad-1236	286	5	my	my	PRON
iqtishad-1236	286	6	personal	personal	ADJ
iqtishad-1236	286	7	opinion	opinion	NOUN
iqtishad-1236	286	8	that	that	SCONJ
iqtishad-1236	286	9	probably	probably	ADV
iqtishad-1236	286	10	,	,	PUNCT
iqtishad-1236	286	11	the	the	DET
iqtishad-1236	286	12	collaboration	collaboration	NOUN
iqtishad-1236	286	13	productively	productively	ADV
iqtishad-1236	286	14	among	among	ADP
iqtishad-1236	286	15	regulatory	regulatory	ADJ
iqtishad-1236	286	16	bodies	body	NOUN
iqtishad-1236	286	17	is	be	AUX
iqtishad-1236	286	18	the	the	DET
iqtishad-1236	286	19	best	good	ADJ
iqtishad-1236	286	20	way	way	NOUN
iqtishad-1236	286	21	to	to	PART
iqtishad-1236	286	22	produce	produce	VERB
iqtishad-1236	286	23	harmonizing	harmonize	VERB
iqtishad-1236	286	24	financial	financial	ADJ
iqtishad-1236	286	25	reporting	reporting	NOUN
iqtishad-1236	286	26	of	of	ADP
iqtishad-1236	286	27	islamic	islamic	ADJ
iqtishad-1236	286	28	finance	finance	NOUN
iqtishad-1236	286	29	and	and	CCONJ
iqtishad-1236	286	30	implication	implication	NOUN
iqtishad-1236	286	31	to	to	ADP
iqtishad-1236	286	32	islamic	islamic	ADJ
iqtishad-1236	286	33	financial	financial	ADJ
iqtishad-1236	286	34	institutions	institution	NOUN
iqtishad-1236	286	35	because	because	SCONJ
iqtishad-1236	286	36	the	the	DET
iqtishad-1236	286	37	successfully	successfully	ADV
iqtishad-1236	286	38	of	of	ADP
iqtishad-1236	286	39	harmonizing	harmonize	VERB
iqtishad-1236	286	40	islamic	islamic	PROPN
iqtishad-1236	286	41	finance	finance	PROPN
iqtishad-1236	286	42	’s	’s	PART
iqtishad-1236	286	43	financial	financial	ADJ
iqtishad-1236	286	44	reporting	reporting	NOUN
iqtishad-1236	286	45	needs	need	VERB
iqtishad-1236	286	46	supports	support	NOUN
iqtishad-1236	286	47	from	from	ADP
iqtishad-1236	286	48	international	international	ADJ
iqtishad-1236	286	49	bodies	body	NOUN
iqtishad-1236	286	50	such	such	ADJ
iqtishad-1236	286	51	as	as	ADP
iqtishad-1236	286	52	business	business	NOUN
iqtishad-1236	286	53	organizations	organization	NOUN
iqtishad-1236	286	54	and	and	CCONJ
iqtishad-1236	286	55	professional	professional	ADJ
iqtishad-1236	286	56	organizations	organization	NOUN
iqtishad-1236	286	57	as	as	ADV
iqtishad-1236	286	58	well	well	ADV
iqtishad-1236	286	59	as	as	ADP
iqtishad-1236	286	60	governments	government	NOUN
iqtishad-1236	286	61	that	that	SCONJ
iqtishad-1236	286	62	ifrs	ifrs	PROPN
iqtishad-1236	286	63	has	have	AUX
iqtishad-1236	286	64	been	be	AUX
iqtishad-1236	286	65	proved	prove	VERB
iqtishad-1236	286	66	how	how	SCONJ
iqtishad-1236	286	67	to	to	PART
iqtishad-1236	286	68	get	get	VERB
iqtishad-1236	286	69	international	international	ADJ
iqtishad-1236	286	70	recognition	recognition	NOUN
iqtishad-1236	286	71	.	.	PUNCT
iqtishad-1236	287	1	therefore	therefore	ADV
iqtishad-1236	287	2	,	,	PUNCT
iqtishad-1236	287	3	aaoifi	aaoifi	NOUN
iqtishad-1236	287	4	may	may	AUX
iqtishad-1236	287	5	need	need	VERB
iqtishad-1236	287	6	to	to	PART
iqtishad-1236	287	7	learn	learn	VERB
iqtishad-1236	287	8	from	from	ADP
iqtishad-1236	287	9	ifrs	ifrs	NOUN
iqtishad-1236	287	10	’	'	PUNCT
iqtishad-1236	287	11	experiences	experience	NOUN
iqtishad-1236	287	12	as	as	ADP
iqtishad-1236	287	13	accounting	accounting	NOUN
iqtishad-1236	287	14	standards	standard	NOUN
iqtishad-1236	287	15	-	-	PUNCT
iqtishad-1236	287	16	setting	setting	NOUN
iqtishad-1236	287	17	.	.	PUNCT
iqtishad-1236	288	1	al	al	PROPN
iqtishad-1236	288	2	-	-	PUNCT
iqtishad-1236	288	3	iqtishad	iqtishad	PROPN
iqtishad-1236	288	4	:	:	PUNCT
iqtishad-1236	288	5	vol	vol	NOUN
iqtishad-1236	288	6	.	.	PUNCT
iqtishad-1236	288	7	vi	vi	NOUN
iqtishad-1236	289	1	no	no	INTJ
iqtishad-1236	289	2	.	.	NOUN
iqtishad-1236	289	3	2	2	NUM
iqtishad-1236	289	4	,	,	PUNCT
iqtishad-1236	289	5	juli	juli	NOUN
iqtishad-1236	289	6	2014	2014	NUM
iqtishad-1236	289	7	302	302	NUM
iqtishad-1236	289	8	conclusion	conclusion	NOUN
iqtishad-1236	289	9	the	the	DET
iqtishad-1236	289	10	paper	paper	NOUN
iqtishad-1236	289	11	indicates	indicate	VERB
iqtishad-1236	289	12	that	that	SCONJ
iqtishad-1236	289	13	fair	fair	ADJ
iqtishad-1236	289	14	value	value	NOUN
iqtishad-1236	289	15	accounting	accounting	NOUN
iqtishad-1236	289	16	measurement	measurement	NOUN
iqtishad-1236	289	17	provides	provide	VERB
iqtishad-1236	289	18	many	many	ADJ
iqtishad-1236	289	19	critical	critical	ADJ
iqtishad-1236	289	20	aspects	aspect	NOUN
iqtishad-1236	289	21	to	to	PART
iqtishad-1236	289	22	be	be	AUX
iqtishad-1236	289	23	implemented	implement	VERB
iqtishad-1236	289	24	to	to	ADP
iqtishad-1236	289	25	islamic	islamic	ADJ
iqtishad-1236	289	26	financial	financial	ADJ
iqtishad-1236	289	27	institutions	institution	NOUN
iqtishad-1236	289	28	(	(	PUNCT
iqtishad-1236	289	29	ifis	ifis	PROPN
iqtishad-1236	289	30	)	)	PUNCT
iqtishad-1236	289	31	that	that	SCONJ
iqtishad-1236	289	32	islamic	islamic	PROPN
iqtishad-1236	289	33	bank	bank	PROPN
iqtishad-1236	289	34	do	do	AUX
iqtishad-1236	289	35	not	not	PART
iqtishad-1236	289	36	provide	provide	VERB
iqtishad-1236	289	37	interest	interest	NOUN
iqtishad-1236	289	38	on	on	ADP
iqtishad-1236	289	39	business	business	NOUN
iqtishad-1236	289	40	transaction	transaction	NOUN
iqtishad-1236	289	41	that	that	PRON
iqtishad-1236	289	42	considered	consider	VERB
iqtishad-1236	289	43	as	as	ADP
iqtishad-1236	289	44	unique	unique	ADJ
iqtishad-1236	289	45	characteristics	characteristic	NOUN
iqtishad-1236	289	46	with	with	ADP
iqtishad-1236	289	47	profit	profit	NOUN
iqtishad-1236	289	48	loss	loss	NOUN
iqtishad-1236	289	49	sharing	sharing	NOUN
iqtishad-1236	289	50	schemes	scheme	NOUN
iqtishad-1236	289	51	.	.	PUNCT
iqtishad-1236	290	1	additionally	additionally	ADV
iqtishad-1236	290	2	,	,	PUNCT
iqtishad-1236	290	3	aaoifi	aaoifi	NOUN
iqtishad-1236	290	4	proposed	propose	VERB
iqtishad-1236	290	5	cash	cash	NOUN
iqtishad-1236	290	6	equivalent	equivalent	ADJ
iqtishad-1236	290	7	value	value	NOUN
iqtishad-1236	290	8	as	as	SCONJ
iqtishad-1236	290	9	respond	respond	VERB
iqtishad-1236	290	10	to	to	ADP
iqtishad-1236	290	11	fair	fair	ADJ
iqtishad-1236	290	12	value	value	NOUN
iqtishad-1236	290	13	measurement	measurement	NOUN
iqtishad-1236	290	14	that	that	PRON
iqtishad-1236	290	15	cash	cash	VERB
iqtishad-1236	290	16	equivalent	equivalent	ADJ
iqtishad-1236	290	17	value	value	NOUN
iqtishad-1236	290	18	when	when	SCONJ
iqtishad-1236	290	19	the	the	DET
iqtishad-1236	290	20	attribute	attribute	NOUN
iqtishad-1236	290	21	condition	condition	NOUN
iqtishad-1236	290	22	are	be	AUX
iqtishad-1236	290	23	present	present	ADJ
iqtishad-1236	290	24	such	such	ADJ
iqtishad-1236	290	25	as	as	ADP
iqtishad-1236	290	26	the	the	DET
iqtishad-1236	290	27	relevance	relevance	NOUN
iqtishad-1236	290	28	,	,	PUNCT
iqtishad-1236	290	29	reliability	reliability	NOUN
iqtishad-1236	290	30	and	and	CCONJ
iqtishad-1236	290	31	understandability	understandability	NOUN
iqtishad-1236	290	32	of	of	ADP
iqtishad-1236	290	33	the	the	DET
iqtishad-1236	290	34	resulting	result	VERB
iqtishad-1236	290	35	information	information	NOUN
iqtishad-1236	290	36	.	.	PUNCT
iqtishad-1236	291	1	regarding	regard	VERB
iqtishad-1236	291	2	to	to	ADP
iqtishad-1236	291	3	aaoifi	aaoifi	PROPN
iqtishad-1236	291	4	’s	’s	PART
iqtishad-1236	291	5	standards	standard	NOUN
iqtishad-1236	291	6	that	that	PRON
iqtishad-1236	291	7	karim	karim	PROPN
iqtishad-1236	291	8	(	(	PUNCT
iqtishad-1236	291	9	2001	2001	NUM
iqtishad-1236	291	10	)	)	PUNCT
iqtishad-1236	291	11	argues	argue	VERB
iqtishad-1236	291	12	aaoifi	aaoifi	PROPN
iqtishad-1236	291	13	’s	’s	PART
iqtishad-1236	291	14	standards	standard	NOUN
iqtishad-1236	291	15	seems	seem	VERB
iqtishad-1236	291	16	to	to	PART
iqtishad-1236	291	17	be	be	AUX
iqtishad-1236	291	18	fail	fail	ADJ
iqtishad-1236	291	19	in	in	ADP
iqtishad-1236	291	20	implementing	implement	VERB
iqtishad-1236	291	21	in	in	ADP
iqtishad-1236	291	22	which	which	PRON
iqtishad-1236	291	23	islamic	islamic	ADJ
iqtishad-1236	291	24	banks	bank	NOUN
iqtishad-1236	291	25	operated	operate	VERB
iqtishad-1236	291	26	that	that	SCONJ
iqtishad-1236	291	27	there	there	PRON
iqtishad-1236	291	28	is	be	VERB
iqtishad-1236	291	29	lack	lack	NOUN
iqtishad-1236	291	30	of	of	ADP
iqtishad-1236	291	31	appreciation	appreciation	NOUN
iqtishad-1236	291	32	by	by	ADP
iqtishad-1236	291	33	agencies	agency	NOUN
iqtishad-1236	291	34	.	.	PUNCT
iqtishad-1236	292	1	therefore	therefore	ADV
iqtishad-1236	292	2	,	,	PUNCT
iqtishad-1236	292	3	abdul	abdul	PROPN
iqtishad-1236	292	4	rahman	rahman	PROPN
iqtishad-1236	292	5	(	(	PUNCT
iqtishad-1236	292	6	2012	2012	NUM
iqtishad-1236	292	7	)	)	PUNCT
iqtishad-1236	292	8	argues	argue	VERB
iqtishad-1236	292	9	that	that	SCONJ
iqtishad-1236	292	10	fully	fully	ADV
iqtishad-1236	292	11	adopting	adopt	VERB
iqtishad-1236	292	12	international	international	ADJ
iqtishad-1236	292	13	financial	financial	ADJ
iqtishad-1236	292	14	reporting	reporting	NOUN
iqtishad-1236	292	15	standards	standard	NOUN
iqtishad-1236	292	16	(	(	PUNCT
iqtishad-1236	292	17	ifrs	ifrs	PROPN
iqtishad-1236	292	18	)	)	PUNCT
iqtishad-1236	292	19	issued	issue	VERB
iqtishad-1236	292	20	by	by	ADP
iqtishad-1236	292	21	ifrs	ifrs	PROPN
iqtishad-1236	292	22	-	-	PUNCT
iqtishad-1236	292	23	iasb	iasb	VERB
iqtishad-1236	292	24	probably	probably	ADV
iqtishad-1236	292	25	there	there	PRON
iqtishad-1236	292	26	will	will	AUX
iqtishad-1236	292	27	no	no	DET
iqtishad-1236	292	28	specific	specific	ADJ
iqtishad-1236	292	29	standards	standard	NOUN
iqtishad-1236	292	30	for	for	ADP
iqtishad-1236	292	31	unique	unique	ADJ
iqtishad-1236	292	32	functions	function	NOUN
iqtishad-1236	292	33	of	of	ADP
iqtishad-1236	292	34	islamic	islamic	ADJ
iqtishad-1236	292	35	financial	financial	ADJ
iqtishad-1236	292	36	institutions	institution	NOUN
iqtishad-1236	292	37	.	.	PUNCT
iqtishad-1236	293	1	in	in	ADP
iqtishad-1236	293	2	addition	addition	NOUN
iqtishad-1236	293	3	,	,	PUNCT
iqtishad-1236	293	4	the	the	DET
iqtishad-1236	293	5	paper	paper	NOUN
iqtishad-1236	293	6	may	may	AUX
iqtishad-1236	293	7	be	be	AUX
iqtishad-1236	293	8	recommended	recommend	VERB
iqtishad-1236	293	9	to	to	PART
iqtishad-1236	293	10	work	work	VERB
iqtishad-1236	293	11	together	together	ADV
iqtishad-1236	293	12	among	among	ADP
iqtishad-1236	293	13	muslim	muslim	ADJ
iqtishad-1236	293	14	countries	country	NOUN
iqtishad-1236	293	15	to	to	PART
iqtishad-1236	293	16	unity	unity	VERB
iqtishad-1236	293	17	the	the	DET
iqtishad-1236	293	18	potential	potential	NOUN
iqtishad-1236	293	19	harmonizing	harmonize	VERB
iqtishad-1236	293	20	one	one	NUM
iqtishad-1236	293	21	set	set	VERB
iqtishad-1236	293	22	accounting	accounting	NOUN
iqtishad-1236	293	23	standards	standard	NOUN
iqtishad-1236	293	24	for	for	ADP
iqtishad-1236	293	25	islamic	islamic	ADJ
iqtishad-1236	293	26	financial	financial	ADJ
iqtishad-1236	293	27	institutions	institution	NOUN
iqtishad-1236	293	28	.	.	PUNCT
iqtishad-1236	294	1	for	for	ADP
iqtishad-1236	294	2	instance	instance	NOUN
iqtishad-1236	294	3	,	,	PUNCT
iqtishad-1236	294	4	aaoifi	aaoifi	PROPN
iqtishad-1236	294	5	’s	’s	PART
iqtishad-1236	294	6	standards	standard	NOUN
iqtishad-1236	294	7	.	.	PUNCT
iqtishad-1236	295	1	references	reference	NOUN
iqtishad-1236	295	2	aaoifi.fas	aaoifi.fas	X
iqtishad-1236	295	3	no	no	NOUN
iqtishad-1236	295	4	.	.	NOUN
iqtishad-1236	295	5	2	2	NUM
iqtishad-1236	295	6	.	.	NUM
iqtishad-1236	295	7	2010	2010	NUM
iqtishad-1236	295	8	.	.	PUNCT
iqtishad-1236	296	1	accounting	accounting	NOUN
iqtishad-1236	296	2	and	and	CCONJ
iqtishad-1236	296	3	auditing	auditing	NOUN
iqtishad-1236	296	4	standards	standard	NOUN
iqtishad-1236	296	5	for	for	ADP
iqtishad-1236	296	6	islamic	islamic	ADJ
iqtishad-1236	296	7	financial	financial	ADJ
iqtishad-1236	296	8	institutions	institution	NOUN
iqtishad-1236	296	9	.	.	PUNCT
iqtishad-1236	297	1	manama	manama	PROPN
iqtishad-1236	297	2	,	,	PUNCT
iqtishad-1236	297	3	bahrain	bahrain	NOUN
iqtishad-1236	297	4	:	:	PUNCT
iqtishad-1236	297	5	accounting	accounting	NOUN
iqtishad-1236	297	6	and	and	CCONJ
iqtishad-1236	297	7	auditing	auditing	NOUN
iqtishad-1236	297	8	organization	organization	NOUN
iqtishad-1236	297	9	for	for	ADP
iqtishad-1236	297	10	islamic	islamic	ADJ
iqtishad-1236	297	11	financial	financial	ADJ
iqtishad-1236	297	12	institutions	institution	NOUN
iqtishad-1236	297	13	.	.	PUNCT
iqtishad-1236	298	1	aaoifi.fas	aaoifi.fas	X
iqtishad-1236	298	2	no	no	INTJ
iqtishad-1236	298	3	.	.	NOUN
iqtishad-1236	299	1	9	9	NUM
iqtishad-1236	299	2	.	.	NUM
iqtishad-1236	300	1	2010	2010	NUM
iqtishad-1236	300	2	.	.	PUNCT
iqtishad-1236	301	1	accounting	accounting	NOUN
iqtishad-1236	301	2	and	and	CCONJ
iqtishad-1236	301	3	auditing	auditing	NOUN
iqtishad-1236	301	4	standards	standard	NOUN
iqtishad-1236	301	5	for	for	ADP
iqtishad-1236	301	6	islamic	islamic	ADJ
iqtishad-1236	301	7	financial	financial	ADJ
iqtishad-1236	301	8	institutions	institution	NOUN
iqtishad-1236	301	9	.	.	PUNCT
iqtishad-1236	302	1	manama	manama	PROPN
iqtishad-1236	302	2	,	,	PUNCT
iqtishad-1236	302	3	bahrain	bahrain	NOUN
iqtishad-1236	302	4	:	:	PUNCT
iqtishad-1236	302	5	accounting	accounting	NOUN
iqtishad-1236	302	6	and	and	CCONJ
iqtishad-1236	302	7	auditing	auditing	NOUN
iqtishad-1236	302	8	organization	organization	NOUN
iqtishad-1236	302	9	for	for	ADP
iqtishad-1236	302	10	islamic	islamic	ADJ
iqtishad-1236	302	11	financial	financial	ADJ
iqtishad-1236	302	12	institutions	institution	NOUN
iqtishad-1236	302	13	.	.	PUNCT
iqtishad-1236	303	1	rahman	rahman	PROPN
iqtishad-1236	303	2	a.r.a	a.r.a	PROPN
iqtishad-1236	303	3	.	.	PUNCT
iqtishad-1236	304	1	2003	2003	NUM
iqtishad-1236	304	2	.	.	PUNCT
iqtishad-1236	305	1	ethics	ethic	NOUN
iqtishad-1236	305	2	in	in	ADP
iqtishad-1236	305	3	accounting	accounting	NOUN
iqtishad-1236	305	4	education	education	NOUN
iqtishad-1236	305	5	:	:	PUNCT
iqtishad-1236	305	6	contribution	contribution	NOUN
iqtishad-1236	305	7	of	of	ADP
iqtishad-1236	305	8	the	the	DET
iqtishad-1236	305	9	islamic	islamic	ADJ
iqtishad-1236	305	10	principle	principle	NOUN
iqtishad-1236	305	11	of	of	ADP
iqtishad-1236	305	12	maslahah	maslahah	NOUN
iqtishad-1236	305	13	,	,	PUNCT
iqtishad-1236	305	14	iium	iium	NOUN
iqtishad-1236	305	15	journal	journal	NOUN
iqtishad-1236	305	16	of	of	ADP
iqtishad-1236	305	17	economics	economic	NOUN
iqtishad-1236	305	18	and	and	CCONJ
iqtishad-1236	305	19	management	management	NOUN
iqtishad-1236	305	20	,	,	PUNCT
iqtishad-1236	305	21	11(1	11(1	NUM
iqtishad-1236	305	22	)	)	PUNCT
iqtishad-1236	305	23	,	,	PUNCT
iqtishad-1236	305	24	1	1	NUM
iqtishad-1236	305	25	-	-	SYM
iqtishad-1236	305	26	18	18	NUM
iqtishad-1236	305	27	.	.	PUNCT
iqtishad-1236	306	1	--------------------	--------------------	PUNCT
iqtishad-1236	306	2	.	.	PROPN
iqtishad-1236	307	1	2007	2007	NUM
iqtishad-1236	307	2	.	.	PUNCT
iqtishad-1236	308	1	pre	pre	VERB
iqtishad-1236	308	2	-	-	NOUN
iqtishad-1236	308	3	requisites	requisite	NOUN
iqtishad-1236	308	4	for	for	ADP
iqtishad-1236	308	5	effective	effective	ADJ
iqtishad-1236	308	6	integration	integration	NOUN
iqtishad-1236	308	7	of	of	ADP
iqtishad-1236	308	8	zakat	zakat	NOUN
iqtishad-1236	308	9	into	into	ADP
iqtishad-1236	308	10	mainstream	mainstream	ADJ
iqtishad-1236	308	11	islamic	islamic	ADJ
iqtishad-1236	308	12	financial	financial	ADJ
iqtishad-1236	308	13	system	system	NOUN
iqtishad-1236	308	14	in	in	ADP
iqtishad-1236	308	15	malaysia	malaysia	PROPN
iqtishad-1236	308	16	.	.	PUNCT
iqtishad-1236	309	1	islamic	islamic	ADJ
iqtishad-1236	309	2	economic	economic	ADJ
iqtishad-1236	309	3	studies	study	NOUN
iqtishad-1236	309	4	,	,	PUNCT
iqtishad-1236	309	5	14(1&2	14(1&2	NUM
iqtishad-1236	309	6	)	)	PUNCT
iqtishad-1236	309	7	,	,	PUNCT
iqtishad-1236	310	1	pp	pp	PROPN
iqtishad-1236	310	2	.	.	PUNCT
iqtishad-1236	311	1	91	91	NUM
iqtishad-1236	311	2	-	-	SYM
iqtishad-1236	311	3	107	107	NUM
iqtishad-1236	311	4	.	.	PUNCT
iqtishad-1236	312	1	--------------------	--------------------	PUNCT
iqtishad-1236	312	2	.	.	PUNCT
iqtishad-1236	313	1	2010	2010	NUM
iqtishad-1236	313	2	.	.	PUNCT
iqtishad-1236	314	1	an	an	DET
iqtishad-1236	314	2	introduction	introduction	NOUN
iqtishad-1236	314	3	to	to	ADP
iqtishad-1236	314	4	islamic	islamic	ADJ
iqtishad-1236	314	5	accounting	accounting	NOUN
iqtishad-1236	314	6	theory	theory	NOUN
iqtishad-1236	314	7	and	and	CCONJ
iqtishad-1236	314	8	practices	practice	NOUN
iqtishad-1236	314	9	.	.	PUNCT
iqtishad-1236	315	1	cert	cert	NOUN
iqtishad-1236	315	2	publication	publication	NOUN
iqtishad-1236	315	3	,	,	PUNCT
iqtishad-1236	315	4	kuala	kuala	PROPN
iqtishad-1236	315	5	lumpur	lumpur	PROPN
iqtishad-1236	315	6	,	,	PUNCT
iqtishad-1236	315	7	malaysia	malaysia	PROPN
iqtishad-1236	315	8	.	.	PUNCT
iqtishad-1236	316	1	--------------------	--------------------	PUNCT
iqtishad-1236	316	2	.	.	PROPN
iqtishad-1236	316	3	2012	2012	NUM
iqtishad-1236	316	4	.	.	PUNCT
iqtishad-1236	317	1	islamic	islamic	ADJ
iqtishad-1236	317	2	accounting	accounting	PROPN
iqtishad-1236	317	3	practices	practice	NOUN
iqtishad-1236	317	4	-	-	PUNCT
iqtishad-1236	317	5	accounting	accounting	NOUN
iqtishad-1236	317	6	for	for	ADP
iqtishad-1236	317	7	islamic	islamic	ADJ
iqtishad-1236	317	8	finance	finance	NOUN
iqtishad-1236	317	9	.	.	PUNCT
iqtishad-1236	318	1	slides	slide	NOUN
iqtishad-1236	318	2	of	of	ADP
iqtishad-1236	318	3	islamic	islamic	ADJ
iqtishad-1236	318	4	accounting	accounting	NOUN
iqtishad-1236	318	5	and	and	CCONJ
iqtishad-1236	318	6	finance	finance	NOUN
iqtishad-1236	318	7	(	(	PUNCT
iqtishad-1236	318	8	acc	acc	PROPN
iqtishad-1236	318	9	6810	6810	NUM
iqtishad-1236	318	10	)	)	PUNCT
iqtishad-1236	318	11	semester	semester	NOUN
iqtishad-1236	318	12	1	1	NUM
iqtishad-1236	318	13	2012/2013	2012/2013	NUM
iqtishad-1236	318	14	.	.	PUNCT
iqtishad-1236	319	1	accounting	accounting	NOUN
iqtishad-1236	319	2	department	department	PROPN
iqtishad-1236	319	3	,	,	PUNCT
iqtishad-1236	319	4	international	international	PROPN
iqtishad-1236	319	5	islamic	islamic	PROPN
iqtishad-1236	319	6	university	university	PROPN
iqtishad-1236	319	7	malaysia	malaysia	PROPN
iqtishad-1236	319	8	.	.	PUNCT
iqtishad-1236	320	1	adnan	adnan	PROPN
iqtishad-1236	320	2	,	,	PUNCT
iqtishad-1236	320	3	m.	m.	NOUN
iqtishad-1236	320	4	a.	a.	PROPN
iqtishad-1236	320	5	&	&	CCONJ
iqtishad-1236	320	6	gaffikin	gaffikin	PROPN
iqtishad-1236	320	7	,	,	PUNCT
iqtishad-1236	320	8	m.	m.	NOUN
iqtishad-1236	320	9	1997.the	1997.the	DET
iqtishad-1236	320	10	shariah	shariah	PROPN
iqtishad-1236	320	11	,	,	PUNCT
iqtishad-1236	320	12	islamic	islamic	ADJ
iqtishad-1236	320	13	banks	bank	NOUN
iqtishad-1236	320	14	and	and	CCONJ
iqtishad-1236	320	15	accounting	accounting	NOUN
iqtishad-1236	320	16	concepts	concept	NOUN
iqtishad-1236	320	17	and	and	CCONJ
iqtishad-1236	320	18	practices	practice	NOUN
iqtishad-1236	320	19	.	.	PUNCT
iqtishad-1236	321	1	paper	paper	NOUN
iqtishad-1236	321	2	presented	present	VERB
iqtishad-1236	321	3	at	at	ADP
iqtishad-1236	321	4	accounting	accounting	NOUN
iqtishad-1236	321	5	,	,	PUNCT
iqtishad-1236	321	6	commerce	commerce	NOUN
iqtishad-1236	321	7	and	and	CCONJ
iqtishad-1236	321	8	finance	finance	NOUN
iqtishad-1236	321	9	:	:	PUNCT
iqtishad-1236	321	10	the	the	DET
iqtishad-1236	321	11	jamaluddin	jamaluddin	PROPN
iqtishad-1236	321	12	majid	majid	PROPN
iqtishad-1236	321	13	:	:	PUNCT
iqtishad-1236	321	14	the	the	DET
iqtishad-1236	321	15	critical	critical	ADJ
iqtishad-1236	321	16	aspect	aspect	NOUN
iqtishad-1236	321	17	on	on	ADP
iqtishad-1236	321	18	fair	fair	ADJ
iqtishad-1236	321	19	value	value	NOUN
iqtishad-1236	321	20	accounting	account	VERB
iqtishad-1236	321	21	303	303	NUM
iqtishad-1236	321	22	islamic	islamic	PROPN
iqtishad-1236	321	23	perspective	perspective	PROPN
iqtishad-1236	321	24	international	international	ADJ
iqtishad-1236	321	25	conference	conference	NOUN
iqtishad-1236	321	26	.	.	PUNCT
iqtishad-1236	322	1	sydney	sydney	PROPN
iqtishad-1236	322	2	,	,	PUNCT
iqtishad-1236	322	3	australia	australia	PROPN
iqtishad-1236	322	4	.	.	PUNCT
iqtishad-1236	323	1	ahmed	ahmed	PROPN
iqtishad-1236	323	2	,	,	PUNCT
iqtishad-1236	323	3	e.	e.	PROPN
iqtishad-1236	323	4	a.	a.	PROPN
iqtishad-1236	323	5	1994	1994	NUM
iqtishad-1236	323	6	.	.	PUNCT
iqtishad-1236	324	1	accounting	accounting	NOUN
iqtishad-1236	324	2	postulates	postulate	NOUN
iqtishad-1236	324	3	and	and	CCONJ
iqtishad-1236	324	4	principles	principle	NOUN
iqtishad-1236	324	5	from	from	ADP
iqtishad-1236	324	6	an	an	DET
iqtishad-1236	324	7	islamic	islamic	PROPN
iqtishad-1236	324	8	perspective	perspective	NOUN
iqtishad-1236	324	9	.	.	PUNCT
iqtishad-1236	325	1	review	review	NOUN
iqtishad-1236	325	2	of	of	ADP
iqtishad-1236	325	3	islamic	islamic	ADJ
iqtishad-1236	325	4	economics	economic	NOUN
iqtishad-1236	325	5	,	,	PUNCT
iqtishad-1236	325	6	3(2	3(2	NUM
iqtishad-1236	325	7	)	)	PUNCT
iqtishad-1236	325	8	,	,	PUNCT
iqtishad-1236	325	9	pp	pp	PROPN
iqtishad-1236	325	10	.	.	PUNCT
iqtishad-1236	326	1	1	1	NUM
iqtishad-1236	326	2	-	-	SYM
iqtishad-1236	326	3	18	18	NUM
iqtishad-1236	326	4	.	.	PUNCT
iqtishad-1236	327	1	al	al	PROPN
iqtishad-1236	327	2	-	-	PUNCT
iqtishad-1236	327	3	yaseem	yaseem	PROPN
iqtishad-1236	327	4	,	,	PUNCT
iqtishad-1236	327	5	b.	b.	PROPN
iqtishad-1236	327	6	s	s	PROPN
iqtishad-1236	327	7	&	&	CCONJ
iqtishad-1236	327	8	al	al	PROPN
iqtishad-1236	327	9	-	-	PUNCT
iqtishad-1236	327	10	khadash	khadash	PROPN
iqtishad-1236	327	11	,	,	PUNCT
iqtishad-1236	327	12	h.	h.	PROPN
iqtishad-1236	327	13	a.	a.	PROPN
iqtishad-1236	327	14	2011	2011	NUM
iqtishad-1236	327	15	.	.	PUNCT
iqtishad-1236	328	1	risk	risk	NOUN
iqtishad-1236	328	2	relevance	relevance	NOUN
iqtishad-1236	328	3	of	of	ADP
iqtishad-1236	328	4	fair	fair	ADJ
iqtishad-1236	328	5	value	value	NOUN
iqtishad-1236	328	6	income	income	NOUN
iqtishad-1236	328	7	measures	measure	NOUN
iqtishad-1236	328	8	under	under	ADP
iqtishad-1236	328	9	ias	ias	PROPN
iqtishad-1236	328	10	39	39	NUM
iqtishad-1236	328	11	and	and	CCONJ
iqtishad-1236	328	12	ias	ias	PROPN
iqtishad-1236	328	13	40	40	NUM
iqtishad-1236	328	14	.	.	PUNCT
iqtishad-1236	329	1	journal	journal	NOUN
iqtishad-1236	329	2	of	of	ADP
iqtishad-1236	329	3	accounting	account	VERB
iqtishad-1236	329	4	in	in	ADP
iqtishad-1236	329	5	emerging	emerge	VERB
iqtishad-1236	329	6	economies	economy	NOUN
iqtishad-1236	329	7	,	,	PUNCT
iqtishad-1236	329	8	1(1	1(1	NUM
iqtishad-1236	329	9	)	)	PUNCT
iqtishad-1236	329	10	,	,	PUNCT
iqtishad-1236	329	11	pp	pp	ADJ
iqtishad-1236	329	12	.	.	PUNCT
iqtishad-1236	330	1	9	9	NUM
iqtishad-1236	330	2	-	-	SYM
iqtishad-1236	330	3	32	32	NUM
iqtishad-1236	330	4	.	.	PUNCT
iqtishad-1236	331	1	bakar	bakar	NOUN
iqtishad-1236	331	2	,	,	PUNCT
iqtishad-1236	331	3	n.b.a	n.b.a	PROPN
iqtishad-1236	331	4	&	&	CCONJ
iqtishad-1236	331	5	rahman	rahman	PROPN
iqtishad-1236	331	6	,	,	PUNCT
iqtishad-1236	331	7	a.r.a	a.r.a	PROPN
iqtishad-1236	331	8	.	.	PROPN
iqtishad-1236	331	9	2007	2007	NUM
iqtishad-1236	331	10	.	.	PUNCT
iqtishad-1236	332	1	a	a	DET
iqtishad-1236	332	2	comparative	comparative	ADJ
iqtishad-1236	332	3	study	study	NOUN
iqtishad-1236	332	4	of	of	ADP
iqtishad-1236	332	5	zakat	zakat	NOUN
iqtishad-1236	332	6	and	and	CCONJ
iqtishad-1236	332	7	modern	modern	ADJ
iqtishad-1236	332	8	taxation	taxation	NOUN
iqtishad-1236	332	9	.	.	PUNCT
iqtishad-1236	333	1	journal	journal	PROPN
iqtishad-1236	333	2	of	of	ADP
iqtishad-1236	333	3	islamic	islamic	ADJ
iqtishad-1236	333	4	economics	economic	NOUN
iqtishad-1236	333	5	king	king	PROPN
iqtishad-1236	333	6	abdul	abdul	PROPN
iqtishad-1236	333	7	aziz	aziz	PROPN
iqtishad-1236	333	8	university	university	PROPN
iqtishad-1236	333	9	,	,	PUNCT
iqtishad-1236	333	10	20(1	20(1	NUM
iqtishad-1236	333	11	)	)	PUNCT
iqtishad-1236	333	12	,	,	PUNCT
iqtishad-1236	333	13	pp	pp	PROPN
iqtishad-1236	333	14	.	.	PUNCT
iqtishad-1236	334	1	25	25	NUM
iqtishad-1236	334	2	-	-	SYM
iqtishad-1236	334	3	40	40	NUM
iqtishad-1236	334	4	.	.	PUNCT
iqtishad-1236	335	1	ball	ball	PROPN
iqtishad-1236	335	2	,	,	PUNCT
iqtishad-1236	335	3	r.	r.	PROPN
iqtishad-1236	335	4	2006	2006	NUM
iqtishad-1236	335	5	.	.	PUNCT
iqtishad-1236	336	1	international	international	ADJ
iqtishad-1236	336	2	financial	financial	ADJ
iqtishad-1236	336	3	reporting	reporting	NOUN
iqtishad-1236	336	4	standards	standard	NOUN
iqtishad-1236	336	5	(	(	PUNCT
iqtishad-1236	336	6	ifrs	ifrs	PROPN
iqtishad-1236	336	7	):	):	PUNCT
iqtishad-1236	336	8	pros	pro	NOUN
iqtishad-1236	336	9	and	and	CCONJ
iqtishad-1236	336	10	cons	con	NOUN
iqtishad-1236	336	11	for	for	ADP
iqtishad-1236	336	12	investors	investor	NOUN
iqtishad-1236	336	13	.	.	PUNCT
iqtishad-1236	337	1	accounting	accounting	NOUN
iqtishad-1236	337	2	and	and	CCONJ
iqtishad-1236	337	3	business	business	NOUN
iqtishad-1236	337	4	research	research	NOUN
iqtishad-1236	337	5	,	,	PUNCT
iqtishad-1236	337	6	international	international	ADJ
iqtishad-1236	337	7	accounting	accounting	NOUN
iqtishad-1236	337	8	forum	forum	PROPN
iqtishad-1236	337	9	,	,	PUNCT
iqtishad-1236	337	10	pp	pp	ADJ
iqtishad-1236	337	11	.	.	PUNCT
iqtishad-1236	338	1	5	5	NUM
iqtishad-1236	338	2	-	-	SYM
iqtishad-1236	338	3	27	27	NUM
iqtishad-1236	338	4	.	.	PUNCT
iqtishad-1236	339	1	barth	barth	PROPN
iqtishad-1236	339	2	,	,	PUNCT
iqtishad-1236	339	3	m	m	PROPN
iqtishad-1236	339	4	&	&	CCONJ
iqtishad-1236	339	5	taylor	taylor	PROPN
iqtishad-1236	339	6	,	,	PUNCT
iqtishad-1236	339	7	d.	d.	PROPN
iqtishad-1236	339	8	2010	2010	NUM
iqtishad-1236	339	9	.	.	PUNCT
iqtishad-1236	340	1	in	in	ADP
iqtishad-1236	340	2	defense	defense	NOUN
iqtishad-1236	340	3	of	of	ADP
iqtishad-1236	340	4	fair	fair	ADJ
iqtishad-1236	340	5	value	value	NOUN
iqtishad-1236	340	6	:	:	PUNCT
iqtishad-1236	340	7	weighing	weigh	VERB
iqtishad-1236	340	8	the	the	DET
iqtishad-1236	340	9	evidence	evidence	NOUN
iqtishad-1236	340	10	on	on	ADP
iqtishad-1236	340	11	earning	earn	VERB
iqtishad-1236	340	12	management	management	NOUN
iqtishad-1236	340	13	and	and	CCONJ
iqtishad-1236	340	14	asset	asset	NOUN
iqtishad-1236	340	15	securitizations	securitization	NOUN
iqtishad-1236	340	16	.	.	PUNCT
iqtishad-1236	341	1	journal	journal	NOUN
iqtishad-1236	341	2	of	of	ADP
iqtishad-1236	341	3	accounting	accounting	NOUN
iqtishad-1236	341	4	and	and	CCONJ
iqtishad-1236	341	5	economics	economic	NOUN
iqtishad-1236	341	6	,	,	PUNCT
iqtishad-1236	341	7	49	49	NUM
iqtishad-1236	341	8	,	,	PUNCT
iqtishad-1236	341	9	pp	pp	ADJ
iqtishad-1236	341	10	.	.	PUNCT
iqtishad-1236	342	1	26	26	NUM
iqtishad-1236	342	2	-	-	SYM
iqtishad-1236	342	3	33	33	NUM
iqtishad-1236	342	4	.	.	PUNCT
iqtishad-1236	342	5	barlev	barlev	NOUN
iqtishad-1236	342	6	,	,	PUNCT
iqtishad-1236	342	7	b	b	PROPN
iqtishad-1236	342	8	&	&	CCONJ
iqtishad-1236	342	9	haddad	haddad	PROPN
iqtishad-1236	342	10	,	,	PUNCT
iqtishad-1236	342	11	j.	j.	PROPN
iqtishad-1236	342	12	r.	r.	PROPN
iqtishad-1236	342	13	2003	2003	NUM
iqtishad-1236	342	14	.	.	PUNCT
iqtishad-1236	343	1	fair	fair	ADJ
iqtishad-1236	343	2	value	value	NOUN
iqtishad-1236	343	3	accounting	accounting	NOUN
iqtishad-1236	343	4	and	and	CCONJ
iqtishad-1236	343	5	the	the	DET
iqtishad-1236	343	6	management	management	NOUN
iqtishad-1236	343	7	of	of	ADP
iqtishad-1236	343	8	the	the	DET
iqtishad-1236	343	9	firm	firm	NOUN
iqtishad-1236	343	10	.	.	PUNCT
iqtishad-1236	344	1	critical	critical	ADJ
iqtishad-1236	344	2	perspectives	perspective	NOUN
iqtishad-1236	344	3	on	on	ADP
iqtishad-1236	344	4	accounting	accounting	NOUN
iqtishad-1236	344	5	,	,	PUNCT
iqtishad-1236	344	6	14(4	14(4	NUM
iqtishad-1236	344	7	)	)	PUNCT
iqtishad-1236	344	8	,	,	PUNCT
iqtishad-1236	344	9	pp	pp	ADJ
iqtishad-1236	344	10	.	.	PUNCT
iqtishad-1236	345	1	383–415	383–415	NUM
iqtishad-1236	345	2	.	.	PUNCT
iqtishad-1236	345	3	benston	benston	NOUN
iqtishad-1236	345	4	,	,	PUNCT
iqtishad-1236	345	5	g.	g.	PROPN
iqtishad-1236	345	6	j.	j.	PROPN
iqtishad-1236	345	7	2006	2006	NUM
iqtishad-1236	345	8	.	.	PUNCT
iqtishad-1236	346	1	fair	fair	ADJ
iqtishad-1236	346	2	-	-	PUNCT
iqtishad-1236	346	3	value	value	NOUN
iqtishad-1236	346	4	accounting	accounting	NOUN
iqtishad-1236	346	5	:	:	PUNCT
iqtishad-1236	346	6	a	a	DET
iqtishad-1236	346	7	cautionary	cautionary	ADJ
iqtishad-1236	346	8	tale	tale	NOUN
iqtishad-1236	346	9	from	from	ADP
iqtishad-1236	346	10	enron	enron	PROPN
iqtishad-1236	346	11	.	.	PUNCT
iqtishad-1236	347	1	journal	journal	PROPN
iqtishad-1236	347	2	of	of	ADP
iqtishad-1236	347	3	accounting	accounting	NOUN
iqtishad-1236	347	4	and	and	CCONJ
iqtishad-1236	347	5	public	public	ADJ
iqtishad-1236	347	6	policy	policy	NOUN
iqtishad-1236	347	7	25(4	25(4	NOUN
iqtishad-1236	347	8	)	)	PUNCT
iqtishad-1236	347	9	,	,	PUNCT
iqtishad-1236	347	10	pp	pp	ADP
iqtishad-1236	347	11	.	.	PUNCT
iqtishad-1236	348	1	465–484	465–484	NUM
iqtishad-1236	348	2	.	.	PUNCT
iqtishad-1236	349	1	-----------------	-----------------	PUNCT
iqtishad-1236	349	2	.	.	PUNCT
iqtishad-1236	350	1	2008	2008	NUM
iqtishad-1236	350	2	.	.	PUNCT
iqtishad-1236	351	1	the	the	DET
iqtishad-1236	351	2	shortcoming	shortcoming	NOUN
iqtishad-1236	351	3	of	of	ADP
iqtishad-1236	351	4	fair	fair	ADJ
iqtishad-1236	351	5	-	-	PUNCT
iqtishad-1236	351	6	value	value	NOUN
iqtishad-1236	351	7	accounting	accounting	NOUN
iqtishad-1236	351	8	described	describe	VERB
iqtishad-1236	351	9	in	in	ADP
iqtishad-1236	351	10	sfas	sfas	NOUN
iqtishad-1236	351	11	157	157	NUM
iqtishad-1236	351	12	.	.	PUNCT
iqtishad-1236	351	13	journal	journal	PROPN
iqtishad-1236	351	14	of	of	ADP
iqtishad-1236	351	15	accounting	accounting	NOUN
iqtishad-1236	351	16	and	and	CCONJ
iqtishad-1236	351	17	public	public	ADJ
iqtishad-1236	351	18	policy	policy	NOUN
iqtishad-1236	351	19	,	,	PUNCT
iqtishad-1236	351	20	27	27	NUM
iqtishad-1236	351	21	,	,	PUNCT
iqtishad-1236	351	22	pp	pp	ADJ
iqtishad-1236	351	23	.	.	PUNCT
iqtishad-1236	352	1	101–114	101–114	NUM
iqtishad-1236	352	2	.	.	PUNCT
iqtishad-1236	352	3	bragg	bragg	PROPN
iqtishad-1236	352	4	,	,	PUNCT
iqtishad-1236	352	5	s.	s.	PROPN
iqtishad-1236	352	6	m.	m.	PROPN
iqtishad-1236	352	7	2010	2010	NUM
iqtishad-1236	352	8	.	.	PUNCT
iqtishad-1236	353	1	gaap	gaap	PROPN
iqtishad-1236	353	2	2011	2011	NUM
iqtishad-1236	353	3	interpretation	interpretation	NOUN
iqtishad-1236	353	4	and	and	CCONJ
iqtishad-1236	353	5	application	application	NOUN
iqtishad-1236	353	6	of	of	ADP
iqtishad-1236	353	7	generally	generally	ADV
iqtishad-1236	353	8	acceptanced	acceptanced	ADJ
iqtishad-1236	353	9	accounting	accounting	NOUN
iqtishad-1236	353	10	principles	principle	NOUN
iqtishad-1236	353	11	.	.	PUNCT
iqtishad-1236	354	1	new	new	PROPN
iqtishad-1236	354	2	jersey	jersey	PROPN
iqtishad-1236	354	3	,	,	PUNCT
iqtishad-1236	354	4	the	the	DET
iqtishad-1236	354	5	united	united	PROPN
iqtishad-1236	354	6	states	states	PROPN
iqtishad-1236	354	7	of	of	ADP
iqtishad-1236	354	8	america	america	PROPN
iqtishad-1236	354	9	:	:	PUNCT
iqtishad-1236	354	10	john	john	PROPN
iqtishad-1236	354	11	wiley	wiley	PROPN
iqtishad-1236	354	12	&	&	CCONJ
iqtishad-1236	354	13	sons	son	NOUN
iqtishad-1236	354	14	.	.	PUNCT
iqtishad-1236	355	1	broadley	broadley	PROPN
iqtishad-1236	355	2	,	,	PUNCT
iqtishad-1236	355	3	p.	p.	NOUN
iqtishad-1236	355	4	2007	2007	NUM
iqtishad-1236	355	5	.	.	PUNCT
iqtishad-1236	356	1	discussion	discussion	NOUN
iqtishad-1236	356	2	of	of	ADP
iqtishad-1236	356	3	‘	'	PUNCT
iqtishad-1236	356	4	financial	financial	ADJ
iqtishad-1236	356	5	reporting	reporting	NOUN
iqtishad-1236	356	6	quality	quality	NOUN
iqtishad-1236	356	7	:	:	PUNCT
iqtishad-1236	356	8	is	be	AUX
iqtishad-1236	356	9	fair	fair	ADJ
iqtishad-1236	356	10	value	value	NOUN
iqtishad-1236	356	11	a	a	DET
iqtishad-1236	356	12	plus	plus	CCONJ
iqtishad-1236	356	13	or	or	CCONJ
iqtishad-1236	356	14	a	a	DET
iqtishad-1236	356	15	minus?’.accounting	minus?’.accounting	NOUN
iqtishad-1236	356	16	and	and	CCONJ
iqtishad-1236	356	17	business	business	NOUN
iqtishad-1236	356	18	research	research	NOUN
iqtishad-1236	356	19	,	,	PUNCT
iqtishad-1236	356	20	pp	pp	ADJ
iqtishad-1236	356	21	.	.	PUNCT
iqtishad-1236	357	1	45	45	NUM
iqtishad-1236	357	2	-	-	SYM
iqtishad-1236	357	3	48	48	NUM
iqtishad-1236	357	4	.	.	PUNCT
iqtishad-1236	358	1	cairns	cairns	PROPN
iqtishad-1236	358	2	,	,	PUNCT
iqtishad-1236	358	3	d.	d.	PROPN
iqtishad-1236	358	4	2006	2006	NUM
iqtishad-1236	358	5	.	.	PUNCT
iqtishad-1236	359	1	the	the	DET
iqtishad-1236	359	2	use	use	NOUN
iqtishad-1236	359	3	of	of	ADP
iqtishad-1236	359	4	fair	fair	ADJ
iqtishad-1236	359	5	value	value	NOUN
iqtishad-1236	359	6	in	in	ADP
iqtishad-1236	359	7	ifrs	ifrs	PROPN
iqtishad-1236	359	8	.	.	PUNCT
iqtishad-1236	360	1	accounting	account	VERB
iqtishad-1236	360	2	in	in	ADP
iqtishad-1236	360	3	europe	europe	PROPN
iqtishad-1236	360	4	,	,	PUNCT
iqtishad-1236	360	5	3	3	NUM
iqtishad-1236	360	6	,	,	PUNCT
iqtishad-1236	360	7	pp	pp	ADJ
iqtishad-1236	360	8	.	.	PUNCT
iqtishad-1236	361	1	6	6	NUM
iqtishad-1236	361	2	-	-	SYM
iqtishad-1236	361	3	22	22	NUM
iqtishad-1236	361	4	.	.	PUNCT
iqtishad-1236	362	1	chea	chea	PROPN
iqtishad-1236	362	2	,	,	PUNCT
iqtishad-1236	362	3	a.	a.	PROPN
iqtishad-1236	362	4	c.	c.	PROPN
iqtishad-1236	362	5	2011	2011	NUM
iqtishad-1236	362	6	.	.	PUNCT
iqtishad-1236	363	1	fair	fair	ADJ
iqtishad-1236	363	2	value	value	NOUN
iqtishad-1236	363	3	accounting	accounting	NOUN
iqtishad-1236	363	4	:	:	PUNCT
iqtishad-1236	363	5	its	its	PRON
iqtishad-1236	363	6	impacts	impact	NOUN
iqtishad-1236	363	7	on	on	ADP
iqtishad-1236	363	8	financial	financial	ADJ
iqtishad-1236	363	9	reporting	reporting	NOUN
iqtishad-1236	363	10	and	and	CCONJ
iqtishad-1236	363	11	how	how	SCONJ
iqtishad-1236	363	12	it	it	PRON
iqtishad-1236	363	13	can	can	AUX
iqtishad-1236	363	14	be	be	AUX
iqtishad-1236	363	15	enhanced	enhance	VERB
iqtishad-1236	363	16	to	to	PART
iqtishad-1236	363	17	provide	provide	VERB
iqtishad-1236	363	18	more	more	ADJ
iqtishad-1236	363	19	clarity	clarity	NOUN
iqtishad-1236	363	20	and	and	CCONJ
iqtishad-1236	363	21	reliability	reliability	NOUN
iqtishad-1236	363	22	of	of	ADP
iqtishad-1236	363	23	information	information	NOUN
iqtishad-1236	363	24	for	for	ADP
iqtishad-1236	363	25	users	user	NOUN
iqtishad-1236	363	26	of	of	ADP
iqtishad-1236	363	27	financial	financial	ADJ
iqtishad-1236	363	28	statements	statement	NOUN
iqtishad-1236	363	29	.	.	PUNCT
iqtishad-1236	364	1	international	international	ADJ
iqtishad-1236	364	2	journal	journal	PROPN
iqtishad-1236	364	3	of	of	ADP
iqtishad-1236	364	4	business	business	NOUN
iqtishad-1236	364	5	and	and	CCONJ
iqtishad-1236	364	6	social	social	ADJ
iqtishad-1236	364	7	science	science	NOUN
iqtishad-1236	364	8	,	,	PUNCT
iqtishad-1236	364	9	2(20	2(20	NUM
iqtishad-1236	364	10	)	)	PUNCT
iqtishad-1236	364	11	,	,	PUNCT
iqtishad-1236	364	12	pp	pp	PROPN
iqtishad-1236	364	13	.	.	PUNCT
iqtishad-1236	365	1	12	12	NUM
iqtishad-1236	365	2	-	-	SYM
iqtishad-1236	365	3	18	18	NUM
iqtishad-1236	365	4	.	.	PUNCT
iqtishad-1236	366	1	deaconu	deaconu	PROPN
iqtishad-1236	366	2	,	,	PUNCT
iqtishad-1236	366	3	a	a	PRON
iqtishad-1236	366	4	&	&	CCONJ
iqtishad-1236	366	5	buiga	buiga	NOUN
iqtishad-1236	366	6	,	,	PUNCT
iqtishad-1236	366	7	a.	a.	NOUN
iqtishad-1236	366	8	2010	2010	NUM
iqtishad-1236	366	9	.	.	PUNCT
iqtishad-1236	367	1	analysis	analysis	NOUN
iqtishad-1236	367	2	of	of	ADP
iqtishad-1236	367	3	the	the	DET
iqtishad-1236	367	4	convergence	convergence	NOUN
iqtishad-1236	367	5	degree	degree	NOUN
iqtishad-1236	367	6	between	between	ADP
iqtishad-1236	367	7	the	the	DET
iqtishad-1236	367	8	accounting	accounting	NOUN
iqtishad-1236	367	9	and	and	CCONJ
iqtishad-1236	367	10	the	the	DET
iqtishad-1236	367	11	valuation	valuation	NOUN
iqtishad-1236	367	12	standards	standard	NOUN
iqtishad-1236	367	13	concerning	concern	VERB
iqtishad-1236	367	14	fair	fair	ADJ
iqtishad-1236	367	15	value	value	NOUN
iqtishad-1236	367	16	.	.	PUNCT
iqtishad-1236	368	1	journal	journal	NOUN
iqtishad-1236	368	2	of	of	ADP
iqtishad-1236	368	3	property	property	NOUN
iqtishad-1236	368	4	investment	investment	NOUN
iqtishad-1236	368	5	and	and	CCONJ
iqtishad-1236	368	6	finance	finance	NOUN
iqtishad-1236	368	7	.	.	PUNCT
iqtishad-1236	369	1	28(5	28(5	NUM
iqtishad-1236	369	2	)	)	PUNCT
iqtishad-1236	369	3	,	,	PUNCT
iqtishad-1236	369	4	pp	pp	ADJ
iqtishad-1236	369	5	.	.	PUNCT
iqtishad-1236	370	1	365	365	NUM
iqtishad-1236	370	2	-	-	SYM
iqtishad-1236	370	3	384	384	NUM
iqtishad-1236	370	4	.	.	PUNCT
iqtishad-1236	370	5	dean	dean	PROPN
iqtishad-1236	370	6	,	,	PUNCT
iqtishad-1236	370	7	s.	s.	PROPN
iqtishad-1236	370	8	2007	2007	NUM
iqtishad-1236	370	9	.	.	PUNCT
iqtishad-1236	371	1	discussion	discussion	NOUN
iqtishad-1236	371	2	of	of	ADP
iqtishad-1236	371	3	‘	'	PUNCT
iqtishad-1236	371	4	fair	fair	ADJ
iqtishad-1236	371	5	value	value	NOUN
iqtishad-1236	371	6	accounting	accounting	NOUN
iqtishad-1236	371	7	information	information	NOUN
iqtishad-1236	371	8	relevant	relevant	ADJ
iqtishad-1236	371	9	and	and	CCONJ
iqtishad-1236	371	10	reliable	reliable	ADJ
iqtishad-1236	371	11	?	?	PUNCT
iqtishad-1236	372	1	evidence	evidence	NOUN
iqtishad-1236	372	2	from	from	ADP
iqtishad-1236	372	3	capital	capital	NOUN
iqtishad-1236	372	4	market	market	NOUN
iqtishad-1236	372	5	research?’.accounting	research?’.accounting	NOUN
iqtishad-1236	372	6	and	and	CCONJ
iqtishad-1236	372	7	business	business	NOUN
iqtishad-1236	372	8	research	research	NOUN
iqtishad-1236	372	9	,	,	PUNCT
iqtishad-1236	372	10	pp	pp	ADJ
iqtishad-1236	372	11	.	.	PUNCT
iqtishad-1236	373	1	31	31	NUM
iqtishad-1236	373	2	-	-	SYM
iqtishad-1236	373	3	32	32	NUM
iqtishad-1236	373	4	.	.	PUNCT
iqtishad-1236	374	1	al	al	PROPN
iqtishad-1236	374	2	-	-	PUNCT
iqtishad-1236	374	3	iqtishad	iqtishad	PROPN
iqtishad-1236	374	4	:	:	PUNCT
iqtishad-1236	374	5	vol	vol	NOUN
iqtishad-1236	374	6	.	.	PUNCT
iqtishad-1236	374	7	vi	vi	NOUN
iqtishad-1236	375	1	no	no	INTJ
iqtishad-1236	375	2	.	.	NOUN
iqtishad-1236	375	3	2	2	NUM
iqtishad-1236	375	4	,	,	PUNCT
iqtishad-1236	375	5	juli	juli	NOUN
iqtishad-1236	375	6	2014	2014	NUM
iqtishad-1236	375	7	304	304	NUM
iqtishad-1236	375	8	hijazi	hijazi	NOUN
iqtishad-1236	375	9	,	,	PUNCT
iqtishad-1236	375	10	s	s	NOUN
iqtishad-1236	375	11	&	&	CCONJ
iqtishad-1236	375	12	tayyebi	tayyebi	NOUN
iqtishad-1236	375	13	,	,	PUNCT
iqtishad-1236	375	14	a.	a.	NOUN
iqtishad-1236	375	15	2010	2010	NUM
iqtishad-1236	375	16	.	.	PUNCT
iqtishad-1236	376	1	accountancy	accountancy	NOUN
iqtishad-1236	376	2	futures	future	NOUN
iqtishad-1236	376	3	,	,	PUNCT
iqtishad-1236	376	4	harmonising	harmonise	VERB
iqtishad-1236	376	5	financial	financial	ADJ
iqtishad-1236	376	6	reporting	reporting	NOUN
iqtishad-1236	376	7	of	of	ADP
iqtishad-1236	376	8	islamic	islamic	ADJ
iqtishad-1236	376	9	finance	finance	PROPN
iqtishad-1236	376	10	.	.	PUNCT
iqtishad-1236	377	1	paper	paper	NOUN
iqtishad-1236	377	2	report	report	PROPN
iqtishad-1236	377	3	’s	’s	PART
iqtishad-1236	377	4	kpmg	kpmg	PROPN
iqtishad-1236	377	5	and	and	CCONJ
iqtishad-1236	377	6	acca	acca	PROPN
iqtishad-1236	377	7	.	.	PUNCT
iqtishad-1236	378	1	hitz	hitz	PROPN
iqtishad-1236	378	2	,	,	PUNCT
iqtishad-1236	378	3	j	j	NOUN
iqtishad-1236	378	4	-	-	PUNCT
iqtishad-1236	378	5	m.	m.	NOUN
iqtishad-1236	378	6	2007	2007	NUM
iqtishad-1236	378	7	.	.	PUNCT
iqtishad-1236	379	1	the	the	DET
iqtishad-1236	379	2	decision	decision	NOUN
iqtishad-1236	379	3	usefulness	usefulness	NOUN
iqtishad-1236	379	4	of	of	ADP
iqtishad-1236	379	5	fair	fair	ADJ
iqtishad-1236	379	6	value	value	NOUN
iqtishad-1236	379	7	accounting	accounting	NOUN
iqtishad-1236	379	8	-	-	PUNCT
iqtishad-1236	379	9	a	a	DET
iqtishad-1236	379	10	theoretical	theoretical	ADJ
iqtishad-1236	379	11	perspective	perspective	NOUN
iqtishad-1236	379	12	.	.	PUNCT
iqtishad-1236	380	1	european	european	ADJ
iqtishad-1236	380	2	accounting	accounting	PROPN
iqtishad-1236	380	3	review	review	PROPN
iqtishad-1236	380	4	,	,	PUNCT
iqtishad-1236	380	5	16(2	16(2	NUM
iqtishad-1236	380	6	)	)	PUNCT
iqtishad-1236	380	7	,	,	PUNCT
iqtishad-1236	380	8	pp	pp	ADP
iqtishad-1236	380	9	.	.	PUNCT
iqtishad-1236	381	1	323	323	NUM
iqtishad-1236	381	2	-	-	SYM
iqtishad-1236	381	3	362	362	NUM
iqtishad-1236	381	4	.	.	PUNCT
iqtishad-1236	382	1	karim	karim	PROPN
iqtishad-1236	382	2	,	,	PUNCT
iqtishad-1236	382	3	r.	r.	PROPN
iqtishad-1236	382	4	a.	a.	PROPN
iqtishad-1236	382	5	a.	a.	PROPN
iqtishad-1236	382	6	1995	1995	NUM
iqtishad-1236	382	7	.	.	PUNCT
iqtishad-1236	383	1	the	the	DET
iqtishad-1236	383	2	nature	nature	NOUN
iqtishad-1236	383	3	and	and	CCONJ
iqtishad-1236	383	4	rational	rational	ADJ
iqtishad-1236	383	5	of	of	ADP
iqtishad-1236	383	6	conceptual	conceptual	ADJ
iqtishad-1236	383	7	framework	framework	NOUN
iqtishad-1236	383	8	for	for	ADP
iqtishad-1236	383	9	financial	financial	ADJ
iqtishad-1236	383	10	reporting	reporting	NOUN
iqtishad-1236	383	11	by	by	ADP
iqtishad-1236	383	12	islamic	islamic	ADJ
iqtishad-1236	383	13	banks	bank	NOUN
iqtishad-1236	383	14	.	.	PUNCT
iqtishad-1236	384	1	accounting	accounting	NOUN
iqtishad-1236	384	2	and	and	CCONJ
iqtishad-1236	384	3	business	business	NOUN
iqtishad-1236	384	4	research	research	NOUN
iqtishad-1236	384	5	,	,	PUNCT
iqtishad-1236	384	6	25(100	25(100	NOUN
iqtishad-1236	384	7	)	)	PUNCT
iqtishad-1236	384	8	,	,	PUNCT
iqtishad-1236	385	1	pp	pp	PROPN
iqtishad-1236	385	2	.	.	PUNCT
iqtishad-1236	386	1	285	285	NUM
iqtishad-1236	386	2	-	-	SYM
iqtishad-1236	386	3	300	300	NUM
iqtishad-1236	386	4	.	.	PUNCT
iqtishad-1236	387	1	--------------	--------------	PUNCT
iqtishad-1236	387	2	.	.	PUNCT
iqtishad-1236	388	1	2001.international	2001.international	ADJ
iqtishad-1236	388	2	accounting	accounting	NOUN
iqtishad-1236	388	3	harmonization	harmonization	NOUN
iqtishad-1236	388	4	,	,	PUNCT
iqtishad-1236	388	5	banking	banking	NOUN
iqtishad-1236	388	6	regulation	regulation	NOUN
iqtishad-1236	388	7	,	,	PUNCT
iqtishad-1236	388	8	and	and	CCONJ
iqtishad-1236	388	9	islamic	islamic	ADJ
iqtishad-1236	388	10	banks	bank	NOUN
iqtishad-1236	388	11	.	.	PUNCT
iqtishad-1236	389	1	the	the	DET
iqtishad-1236	389	2	international	international	ADJ
iqtishad-1236	389	3	journal	journal	NOUN
iqtishad-1236	389	4	of	of	ADP
iqtishad-1236	389	5	accounting	accounting	NOUN
iqtishad-1236	389	6	,	,	PUNCT
iqtishad-1236	389	7	26	26	NUM
iqtishad-1236	389	8	,	,	PUNCT
iqtishad-1236	389	9	pp	pp	ADJ
iqtishad-1236	389	10	.	.	PUNCT
iqtishad-1236	390	1	169	169	NUM
iqtishad-1236	390	2	-	-	SYM
iqtishad-1236	390	3	193	193	NUM
iqtishad-1236	390	4	.	.	PUNCT
iqtishad-1236	391	1	lewis	lewis	PROPN
iqtishad-1236	391	2	,	,	PUNCT
iqtishad-1236	391	3	m.	m.	PROPN
iqtishad-1236	391	4	k.	k.	PROPN
iqtishad-1236	391	5	2001	2001	NUM
iqtishad-1236	391	6	.	.	PUNCT
iqtishad-1236	392	1	islamic	islamic	PROPN
iqtishad-1236	392	2	and	and	CCONJ
iqtishad-1236	392	3	accounting	accounting	NOUN
iqtishad-1236	392	4	.	.	PUNCT
iqtishad-1236	393	1	accounting	accounting	PROPN
iqtishad-1236	393	2	forum	forum	PROPN
iqtishad-1236	393	3	,	,	PUNCT
iqtishad-1236	393	4	25(2	25(2	NUM
iqtishad-1236	393	5	)	)	PUNCT
iqtishad-1236	393	6	,	,	PUNCT
iqtishad-1236	393	7	pp	pp	ADP
iqtishad-1236	393	8	.	.	PUNCT
iqtishad-1236	393	9	103127	103127	NUM
iqtishad-1236	393	10	.	.	PUNCT
iqtishad-1236	394	1	--------------	--------------	PUNCT
iqtishad-1236	394	2	.	.	PUNCT
iqtishad-1236	395	1	2006	2006	NUM
iqtishad-1236	395	2	.	.	PUNCT
iqtishad-1236	396	1	accountability	accountability	NOUN
iqtishad-1236	396	2	and	and	CCONJ
iqtishad-1236	396	3	islam	islam	PROPN
iqtishad-1236	396	4	.	.	PROPN
iqtishad-1236	396	5	paper	paper	PROPN
iqtishad-1236	396	6	presented	present	VERB
iqtishad-1236	396	7	at	at	ADP
iqtishad-1236	396	8	fourth	fourth	ADJ
iqtishad-1236	396	9	international	international	ADJ
iqtishad-1236	396	10	conference	conference	NOUN
iqtishad-1236	396	11	on	on	ADP
iqtishad-1236	396	12	accounting	accounting	NOUN
iqtishad-1236	396	13	and	and	CCONJ
iqtishad-1236	396	14	finance	finance	NOUN
iqtishad-1236	396	15	in	in	ADP
iqtishad-1236	396	16	transition	transition	NOUN
iqtishad-1236	396	17	.	.	PUNCT
iqtishad-1236	397	1	adelaide	adelaide	PROPN
iqtishad-1236	397	2	:	:	PUNCT
iqtishad-1236	397	3	australia	australia	PROPN
iqtishad-1236	397	4	.	.	PUNCT
iqtishad-1236	398	1	maali	maali	PROPN
iqtishad-1236	398	2	,	,	PUNCT
iqtishad-1236	398	3	b	b	PROPN
iqtishad-1236	398	4	,	,	PUNCT
iqtishad-1236	398	5	et.al	et.al	PROPN
iqtishad-1236	398	6	.	.	PUNCT
iqtishad-1236	399	1	2006	2006	NUM
iqtishad-1236	399	2	.	.	PUNCT
iqtishad-1236	400	1	social	social	ADJ
iqtishad-1236	400	2	reporting	reporting	NOUN
iqtishad-1236	400	3	by	by	ADP
iqtishad-1236	400	4	islamic	islamic	ADJ
iqtishad-1236	400	5	banks	bank	NOUN
iqtishad-1236	400	6	.	.	PUNCT
iqtishad-1236	401	1	abacus	abacus	PROPN
iqtishad-1236	401	2	,	,	PUNCT
iqtishad-1236	401	3	42	42	NUM
iqtishad-1236	401	4	(	(	PUNCT
iqtishad-1236	401	5	2	2	NUM
iqtishad-1236	401	6	)	)	PUNCT
iqtishad-1236	401	7	,	,	PUNCT
iqtishad-1236	401	8	pp	pp	ADJ
iqtishad-1236	401	9	.	.	PUNCT
iqtishad-1236	401	10	266289	266289	NUM
iqtishad-1236	401	11	.	.	PUNCT
iqtishad-1236	402	1	mirza	mirza	PROPN
iqtishad-1236	402	2	,	,	PUNCT
iqtishad-1236	402	3	m	m	PROPN
iqtishad-1236	402	4	&	&	CCONJ
iqtishad-1236	402	5	baydoun	baydoun	PROPN
iqtishad-1236	402	6	,	,	PUNCT
iqtishad-1236	402	7	n.	n.	PROPN
iqtishad-1236	402	8	2000	2000	NUM
iqtishad-1236	402	9	.	.	PUNCT
iqtishad-1236	403	1	accounting	accounting	NOUN
iqtishad-1236	403	2	policy	policy	NOUN
iqtishad-1236	403	3	choice	choice	NOUN
iqtishad-1236	403	4	in	in	ADP
iqtishad-1236	403	5	ariba	ariba	PROPN
iqtishad-1236	403	6	-	-	PUNCT
iqtishad-1236	403	7	free	free	ADJ
iqtishad-1236	403	8	environment	environment	NOUN
iqtishad-1236	403	9	.	.	PUNCT
iqtishad-1236	404	1	accounting	accounting	NOUN
iqtishad-1236	404	2	,	,	PUNCT
iqtishad-1236	404	3	commerce	commerce	PROPN
iqtishad-1236	404	4	&	&	CCONJ
iqtishad-1236	404	5	finance	finance	PROPN
iqtishad-1236	404	6	:	:	PUNCT
iqtishad-1236	404	7	the	the	DET
iqtishad-1236	404	8	islamic	islamic	PROPN
iqtishad-1236	404	9	perspective	perspective	PROPN
iqtishad-1236	404	10	journal	journal	PROPN
iqtishad-1236	404	11	.	.	PUNCT
iqtishad-1236	405	1	4(1&2	4(1&2	NUM
iqtishad-1236	405	2	)	)	PUNCT
iqtishad-1236	405	3	,	,	PUNCT
iqtishad-1236	405	4	pp	pp	PROPN
iqtishad-1236	405	5	.	.	PUNCT
iqtishad-1236	406	1	30	30	NUM
iqtishad-1236	406	2	-	-	SYM
iqtishad-1236	406	3	47	47	NUM
iqtishad-1236	406	4	.	.	PUNCT
iqtishad-1236	407	1	ramanna	ramanna	PROPN
iqtishad-1236	407	2	,	,	PUNCT
iqtishad-1236	407	3	k.	k.	PROPN
iqtishad-1236	407	4	2008	2008	NUM
iqtishad-1236	407	5	.	.	PUNCT
iqtishad-1236	408	1	the	the	DET
iqtishad-1236	408	2	implication	implication	NOUN
iqtishad-1236	408	3	of	of	ADP
iqtishad-1236	408	4	unverifiable	unverifiable	ADJ
iqtishad-1236	408	5	fair	fair	ADJ
iqtishad-1236	408	6	-	-	PUNCT
iqtishad-1236	408	7	value	value	NOUN
iqtishad-1236	408	8	accounting	accounting	NOUN
iqtishad-1236	408	9	:	:	PUNCT
iqtishad-1236	408	10	evidence	evidence	NOUN
iqtishad-1236	408	11	from	from	ADP
iqtishad-1236	408	12	political	political	ADJ
iqtishad-1236	408	13	economy	economy	NOUN
iqtishad-1236	408	14	of	of	ADP
iqtishad-1236	408	15	goodwill	goodwill	NOUN
iqtishad-1236	408	16	accounting	accounting	NOUN
iqtishad-1236	408	17	.	.	PUNCT
iqtishad-1236	409	1	journal	journal	NOUN
iqtishad-1236	409	2	of	of	ADP
iqtishad-1236	409	3	accounting	accounting	NOUN
iqtishad-1236	409	4	and	and	CCONJ
iqtishad-1236	409	5	economics	economic	NOUN
iqtishad-1236	409	6	,	,	PUNCT
iqtishad-1236	409	7	45	45	NUM
iqtishad-1236	409	8	,	,	PUNCT
iqtishad-1236	409	9	pp	pp	ADJ
iqtishad-1236	409	10	.	.	PUNCT
iqtishad-1236	410	1	253	253	NUM
iqtishad-1236	410	2	-	-	SYM
iqtishad-1236	410	3	281	281	NUM
iqtishad-1236	410	4	.	.	PUNCT
iqtishad-1236	411	1	shaffer	shaffer	NOUN
iqtishad-1236	411	2	,	,	PUNCT
iqtishad-1236	411	3	s.	s.	PROPN
iqtishad-1236	411	4	2011	2011	NUM
iqtishad-1236	411	5	.	.	PUNCT
iqtishad-1236	412	1	evaluating	evaluate	VERB
iqtishad-1236	412	2	the	the	DET
iqtishad-1236	412	3	impact	impact	NOUN
iqtishad-1236	412	4	of	of	ADP
iqtishad-1236	412	5	fair	fair	ADJ
iqtishad-1236	412	6	value	value	NOUN
iqtishad-1236	412	7	accounting	account	VERB
iqtishad-1236	412	8	on	on	ADP
iqtishad-1236	412	9	financial	financial	ADJ
iqtishad-1236	412	10	institutions	institution	NOUN
iqtishad-1236	412	11	:	:	PUNCT
iqtishad-1236	412	12	implication	implication	NOUN
iqtishad-1236	412	13	for	for	ADP
iqtishad-1236	412	14	accounting	accounting	NOUN
iqtishad-1236	412	15	standards	standard	NOUN
iqtishad-1236	412	16	setting	set	VERB
iqtishad-1236	412	17	and	and	CCONJ
iqtishad-1236	412	18	bank	bank	NOUN
iqtishad-1236	412	19	supervision	supervision	NOUN
iqtishad-1236	412	20	.	.	PUNCT
iqtishad-1236	413	1	working	work	VERB
iqtishad-1236	413	2	paper	paper	PROPN
iqtishad-1236	413	3	no	no	INTJ
iqtishad-1236	413	4	.	.	PUNCT
iqtishad-1236	414	1	qau	qau	PROPN
iqtishad-1236	414	2	12	12	NUM
iqtishad-1236	414	3	-	-	SYM
iqtishad-1236	414	4	01	01	NUM
iqtishad-1236	414	5	.	.	PUNCT
iqtishad-1236	414	6	boston	boston	PROPN
iqtishad-1236	414	7	:	:	PUNCT
iqtishad-1236	414	8	federal	federal	PROPN
iqtishad-1236	414	9	reserve	reserve	PROPN
iqtishad-1236	414	10	bank	bank	PROPN
iqtishad-1236	414	11	.	.	PUNCT
iqtishad-1236	415	1	smith	smith	PROPN
iqtishad-1236	415	2	,	,	PUNCT
iqtishad-1236	415	3	m	m	PROPN
iqtishad-1236	415	4	&	&	CCONJ
iqtishad-1236	415	5	stella	stella	PROPN
iqtishad-1236	415	6	,	,	PUNCT
iqtishad-1236	415	7	s.	s.	PROPN
iqtishad-1236	415	8	2009	2009	NUM
iqtishad-1236	415	9	.	.	PUNCT
iqtishad-1236	416	1	value	value	NOUN
iqtishad-1236	416	2	-	-	PUNCT
iqtishad-1236	416	3	relevance	relevance	NOUN
iqtishad-1236	416	4	of	of	ADP
iqtishad-1236	416	5	presenting	present	VERB
iqtishad-1236	416	6	changes	change	NOUN
iqtishad-1236	416	7	in	in	ADP
iqtishad-1236	416	8	fair	fair	ADJ
iqtishad-1236	416	9	value	value	NOUN
iqtishad-1236	416	10	of	of	ADP
iqtishad-1236	416	11	investment	investment	NOUN
iqtishad-1236	416	12	properties	property	NOUN
iqtishad-1236	416	13	in	in	ADP
iqtishad-1236	416	14	the	the	DET
iqtishad-1236	416	15	income	income	NOUN
iqtishad-1236	416	16	statement	statement	NOUN
iqtishad-1236	416	17	:	:	PUNCT
iqtishad-1236	416	18	evidence	evidence	NOUN
iqtishad-1236	416	19	from	from	ADP
iqtishad-1236	416	20	hong	hong	PROPN
iqtishad-1236	416	21	kong	kong	PROPN
iqtishad-1236	416	22	.	.	PUNCT
iqtishad-1236	417	1	accounting	accounting	NOUN
iqtishad-1236	417	2	and	and	CCONJ
iqtishad-1236	417	3	business	business	NOUN
iqtishad-1236	417	4	research	research	NOUN
iqtishad-1236	417	5	,	,	PUNCT
iqtishad-1236	417	6	39(2	39(2	NUM
iqtishad-1236	417	7	)	)	PUNCT
iqtishad-1236	417	8	,	,	PUNCT
iqtishad-1236	417	9	pp	pp	ADP
iqtishad-1236	417	10	.	.	PUNCT
iqtishad-1236	418	1	103	103	NUM
iqtishad-1236	418	2	-	-	SYM
iqtishad-1236	418	3	118	118	NUM
iqtishad-1236	418	4	.	.	PUNCT
iqtishad-1236	419	1	rasid	rasid	PROPN
iqtishad-1236	419	2	,	,	PUNCT
iqtishad-1236	419	3	s.	s.	PROPN
iqtishad-1236	419	4	z.	z.	PROPN
iqtishad-1236	419	5	r.	r.	PROPN
iqtishad-1236	419	6	,	,	PUNCT
iqtishad-1236	419	7	et.al	et.al	PROPN
iqtishad-1236	419	8	.	.	PUNCT
iqtishad-1236	420	1	2011	2011	NUM
iqtishad-1236	420	2	.	.	PUNCT
iqtishad-1236	421	1	management	management	NOUN
iqtishad-1236	421	2	accounting	accounting	NOUN
iqtishad-1236	421	3	systems	system	NOUN
iqtishad-1236	421	4	in	in	ADP
iqtishad-1236	421	5	islamic	islamic	ADJ
iqtishad-1236	421	6	and	and	CCONJ
iqtishad-1236	421	7	conventional	conventional	ADJ
iqtishad-1236	421	8	financial	financial	ADJ
iqtishad-1236	421	9	institutions	institution	NOUN
iqtishad-1236	421	10	in	in	ADP
iqtishad-1236	421	11	malaysia	malaysia	PROPN
iqtishad-1236	421	12	.	.	PUNCT
iqtishad-1236	422	1	journal	journal	PROPN
iqtishad-1236	422	2	of	of	ADP
iqtishad-1236	422	3	islamic	islamic	PROPN
iqtishad-1236	422	4	accounting	accounting	PROPN
iqtishad-1236	422	5	and	and	CCONJ
iqtishad-1236	422	6	business	business	NOUN
iqtishad-1236	422	7	research	research	NOUN
iqtishad-1236	422	8	,	,	PUNCT
iqtishad-1236	422	9	2(2	2(2	NUM
iqtishad-1236	422	10	)	)	PUNCT
iqtishad-1236	422	11	,	,	PUNCT
iqtishad-1236	423	1	pp	pp	ADP
iqtishad-1236	423	2	.	.	PUNCT
iqtishad-1236	424	1	153	153	NUM
iqtishad-1236	424	2	–	–	PUNCT
iqtishad-1236	424	3	176	176	NUM
iqtishad-1236	424	4	.	.	PUNCT
iqtishad-1236	424	5	wahab	wahab	PROPN
iqtishad-1236	424	6	,	,	PUNCT
iqtishad-1236	424	7	n.	n.	PROPN
iqtishad-1236	424	8	a	a	PROPN
iqtishad-1236	424	9	&	&	CCONJ
iqtishad-1236	424	10	rahman	rahman	PROPN
iqtishad-1236	424	11	,	,	PUNCT
iqtishad-1236	424	12	a.r.a	a.r.a	PROPN
iqtishad-1236	424	13	.	.	PUNCT
iqtishad-1236	424	14	2011	2011	NUM
iqtishad-1236	424	15	.	.	PUNCT
iqtishad-1236	425	1	a	a	DET
iqtishad-1236	425	2	framework	framework	NOUN
iqtishad-1236	425	3	to	to	PART
iqtishad-1236	425	4	analyses	analyse	VERB
iqtishad-1236	425	5	the	the	DET
iqtishad-1236	425	6	efficiency	efficiency	NOUN
iqtishad-1236	425	7	and	and	CCONJ
iqtishad-1236	425	8	governance	governance	NOUN
iqtishad-1236	425	9	of	of	ADP
iqtishad-1236	425	10	zakat	zakat	NOUN
iqtishad-1236	425	11	institutions	institution	NOUN
iqtishad-1236	425	12	.	.	PUNCT
iqtishad-1236	426	1	journal	journal	PROPN
iqtishad-1236	426	2	of	of	ADP
iqtishad-1236	426	3	islamic	islamic	PROPN
iqtishad-1236	426	4	accounting	accounting	PROPN
iqtishad-1236	426	5	and	and	CCONJ
iqtishad-1236	426	6	business	business	NOUN
iqtishad-1236	426	7	research	research	NOUN
iqtishad-1236	426	8	,	,	PUNCT
iqtishad-1236	426	9	2(1	2(1	NUM
iqtishad-1236	426	10	)	)	PUNCT
iqtishad-1236	426	11	,	,	PUNCT
iqtishad-1236	426	12	pp	pp	ADP
iqtishad-1236	426	13	.	.	PUNCT
iqtishad-1236	427	1	43	43	NUM
iqtishad-1236	427	2	-	-	SYM
iqtishad-1236	427	3	62	62	NUM
iqtishad-1236	427	4	.	.	PUNCT
iqtishad-1236	428	1	xia	xia	PROPN
iqtishad-1236	428	2	,	,	PUNCT
iqtishad-1236	428	3	l	l	PROPN
iqtishad-1236	428	4	&	&	CCONJ
iqtishad-1236	428	5	monroe	monroe	PROPN
iqtishad-1236	428	6	,	,	PUNCT
iqtishad-1236	428	7	k.	k.	PROPN
iqtishad-1236	428	8	b.	b.	PROPN
iqtishad-1236	428	9	2010	2010	NUM
iqtishad-1236	428	10	.	.	PUNCT
iqtishad-1236	428	11	is	be	AUX
iqtishad-1236	428	12	a	a	DET
iqtishad-1236	428	13	good	good	ADJ
iqtishad-1236	428	14	deal	deal	NOUN
iqtishad-1236	428	15	always	always	ADV
iqtishad-1236	428	16	fair	fair	ADJ
iqtishad-1236	428	17	?	?	PUNCT
iqtishad-1236	429	1	examining	examine	VERB
iqtishad-1236	429	2	the	the	DET
iqtishad-1236	429	3	concepts	concept	NOUN
iqtishad-1236	429	4	of	of	ADP
iqtishad-1236	429	5	transaction	transaction	NOUN
iqtishad-1236	429	6	value	value	NOUN
iqtishad-1236	429	7	and	and	CCONJ
iqtishad-1236	429	8	price	price	NOUN
iqtishad-1236	429	9	fairness	fairness	NOUN
iqtishad-1236	429	10	.	.	PUNCT
iqtishad-1236	430	1	journal	journal	NOUN
iqtishad-1236	430	2	of	of	ADP
iqtishad-1236	430	3	economic	economic	ADJ
iqtishad-1236	430	4	phychology	phychology	NOUN
iqtishad-1236	430	5	,	,	PUNCT
iqtishad-1236	430	6	31	31	NUM
iqtishad-1236	430	7	,	,	PUNCT
iqtishad-1236	430	8	pp	pp	PROPN
iqtishad-1236	430	9	.	.	PUNCT
iqtishad-1236	430	10	884	884	NUM
iqtishad-1236	430	11	-	-	SYM
iqtishad-1236	430	12	894	894	NUM
iqtishad-1236	430	13	.	.	PUNCT