id	sid	tid	token	lemma	pos
ajbmeb-1879	1	1	american	american	PROPN
ajbmeb-1879	1	2	journal	journal	PROPN
ajbmeb-1879	1	3	of	of	ADP
ajbmeb-1879	1	4	business	business	NOUN
ajbmeb-1879	1	5	management	management	NOUN
ajbmeb-1879	1	6	,	,	PUNCT
ajbmeb-1879	1	7	economics	economic	NOUN
ajbmeb-1879	1	8	and	and	CCONJ
ajbmeb-1879	1	9	banking	banking	NOUN
ajbmeb-1879	1	10	issn	issn	PROPN
ajbmeb-1879	1	11	(	(	PUNCT
ajbmeb-1879	1	12	e	e	NOUN
ajbmeb-1879	1	13	):	):	PUNCT
ajbmeb-1879	1	14	2832	2832	NUM
ajbmeb-1879	1	15	-	-	SYM
ajbmeb-1879	1	16	8078	8078	NUM
ajbmeb-1879	1	17	volume	volume	NOUN
ajbmeb-1879	1	18	21	21	NUM
ajbmeb-1879	1	19	,	,	PUNCT
ajbmeb-1879	1	20	|	|	ADV
ajbmeb-1879	1	21	february	february	PROPN
ajbmeb-1879	1	22	,	,	PUNCT
ajbmeb-1879	1	23	2024	2024	NUM
ajbmeb-1879	1	24	p	p	NOUN
ajbmeb-1879	1	25	a	a	DET
ajbmeb-1879	1	26	g	g	NOUN
ajbmeb-1879	1	27	e	e	NOUN
ajbmeb-1879	1	28	|	|	ADV
ajbmeb-1879	1	29	66	66	NUM
ajbmeb-1879	1	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1879	1	31	importance	importance	NOUN
ajbmeb-1879	1	32	of	of	ADP
ajbmeb-1879	1	33	regulation	regulation	NOUN
ajbmeb-1879	1	34	and	and	CCONJ
ajbmeb-1879	1	35	legal	legal	ADJ
ajbmeb-1879	1	36	regulation	regulation	NOUN
ajbmeb-1879	1	37	of	of	ADP
ajbmeb-1879	1	38	accounting	accounting	NOUN
ajbmeb-1879	1	39	in	in	ADP
ajbmeb-1879	1	40	enterprises	enterprise	NOUN
ajbmeb-1879	1	41	small	small	ADJ
ajbmeb-1879	1	42	business	business	NOUN
ajbmeb-1879	1	43	pirakhunova	pirakhunova	NOUN
ajbmeb-1879	1	44	f.n	f.n	PROPN
ajbmeb-1879	1	45	.	.	PROPN
ajbmeb-1879	1	46	stars	stars	PROPN
ajbmeb-1879	1	47	international	international	PROPN
ajbmeb-1879	1	48	university	university	PROPN
ajbmeb-1879	1	49	dean	dean	NOUN
ajbmeb-1879	1	50	of	of	ADP
ajbmeb-1879	1	51	the	the	DET
ajbmeb-1879	1	52	faculty	faculty	NOUN
ajbmeb-1879	1	53	of	of	ADP
ajbmeb-1879	1	54	global	global	ADJ
ajbmeb-1879	1	55	business	business	NOUN
ajbmeb-1879	1	56	technology	technology	NOUN
ajbmeb-1879	1	57	and	and	CCONJ
ajbmeb-1879	1	58	finance	finance	NOUN
ajbmeb-1879	1	59	faridapirohunova@gmail.com	faridapirohunova@gmail.com	PROPN
ajbmeb-1879	1	60	fayzaliyeva	fayzaliyeva	PROPN
ajbmeb-1879	1	61	d.	d.	PROPN
ajbmeb-1879	1	62	f.	f.	PROPN
ajbmeb-1879	1	63	stars	stars	PROPN
ajbmeb-1879	1	64	international	international	PROPN
ajbmeb-1879	1	65	university	university	PROPN
ajbmeb-1879	1	66	3rd	3rd	ADJ
ajbmeb-1879	1	67	year	year	NOUN
ajbmeb-1879	1	68	student	student	NOUN
ajbmeb-1879	1	69	majoring	major	VERB
ajbmeb-1879	1	70	in	in	ADP
ajbmeb-1879	1	71	accounting	accounting	NOUN
ajbmeb-1879	1	72	and	and	CCONJ
ajbmeb-1879	1	73	audit	audit	VERB
ajbmeb-1879	1	74	a	a	DET
ajbmeb-1879	1	75	b	b	PROPN
ajbmeb-1879	1	76	s	s	ADP
ajbmeb-1879	1	77	t	t	PROPN
ajbmeb-1879	1	78	r	r	NOUN
ajbmeb-1879	1	79	a	a	DET
ajbmeb-1879	1	80	c	c	NOUN
ajbmeb-1879	1	81	t	t	NOUN
ajbmeb-1879	1	82	k	k	X
ajbmeb-1879	1	83	e	e	PROPN
ajbmeb-1879	1	84	y	y	PROPN
ajbmeb-1879	1	85	w	w	NOUN
ajbmeb-1879	1	86	o	o	NOUN
ajbmeb-1879	1	87	r	r	NOUN
ajbmeb-1879	1	88	d	d	X
ajbmeb-1879	1	89	s	s	AUX
ajbmeb-1879	1	90	the	the	DET
ajbmeb-1879	1	91	authors	author	NOUN
ajbmeb-1879	1	92	of	of	ADP
ajbmeb-1879	1	93	the	the	DET
ajbmeb-1879	1	94	article	article	NOUN
ajbmeb-1879	1	95	describe	describe	VERB
ajbmeb-1879	1	96	the	the	DET
ajbmeb-1879	1	97	main	main	ADJ
ajbmeb-1879	1	98	accounting	accounting	NOUN
ajbmeb-1879	1	99	methods	method	NOUN
ajbmeb-1879	1	100	that	that	PRON
ajbmeb-1879	1	101	are	be	AUX
ajbmeb-1879	1	102	used	use	VERB
ajbmeb-1879	1	103	by	by	ADP
ajbmeb-1879	1	104	enterprises	enterprise	NOUN
ajbmeb-1879	1	105	,	,	PUNCT
ajbmeb-1879	1	106	indicating	indicate	VERB
ajbmeb-1879	1	107	their	their	PRON
ajbmeb-1879	1	108	main	main	ADJ
ajbmeb-1879	1	109	regulatory	regulatory	ADJ
ajbmeb-1879	1	110	and	and	CCONJ
ajbmeb-1879	1	111	legal	legal	ADJ
ajbmeb-1879	1	112	aspects	aspect	NOUN
ajbmeb-1879	1	113	.	.	PUNCT
ajbmeb-1879	2	1	it	it	PRON
ajbmeb-1879	2	2	is	be	AUX
ajbmeb-1879	2	3	indicated	indicate	VERB
ajbmeb-1879	2	4	how	how	SCONJ
ajbmeb-1879	2	5	to	to	PART
ajbmeb-1879	2	6	correctly	correctly	ADV
ajbmeb-1879	2	7	build	build	VERB
ajbmeb-1879	2	8	an	an	DET
ajbmeb-1879	2	9	accounting	accounting	NOUN
ajbmeb-1879	2	10	system	system	NOUN
ajbmeb-1879	2	11	at	at	ADP
ajbmeb-1879	2	12	an	an	DET
ajbmeb-1879	2	13	enterprise	enterprise	NOUN
ajbmeb-1879	2	14	in	in	ADP
ajbmeb-1879	2	15	modern	modern	ADJ
ajbmeb-1879	2	16	conditions	condition	NOUN
ajbmeb-1879	2	17	.	.	PUNCT
ajbmeb-1879	3	1	the	the	DET
ajbmeb-1879	3	2	authors	author	NOUN
ajbmeb-1879	3	3	revealed	reveal	VERB
ajbmeb-1879	3	4	that	that	SCONJ
ajbmeb-1879	3	5	accounting	accounting	NOUN
ajbmeb-1879	3	6	must	must	AUX
ajbmeb-1879	3	7	be	be	AUX
ajbmeb-1879	3	8	maintained	maintain	VERB
ajbmeb-1879	3	9	in	in	ADP
ajbmeb-1879	3	10	order	order	NOUN
ajbmeb-1879	3	11	to	to	PART
ajbmeb-1879	3	12	monitor	monitor	VERB
ajbmeb-1879	3	13	the	the	DET
ajbmeb-1879	3	14	financial	financial	ADJ
ajbmeb-1879	3	15	position	position	NOUN
ajbmeb-1879	3	16	of	of	ADP
ajbmeb-1879	3	17	the	the	DET
ajbmeb-1879	3	18	company	company	NOUN
ajbmeb-1879	3	19	and	and	CCONJ
ajbmeb-1879	3	20	in	in	ADP
ajbmeb-1879	3	21	order	order	NOUN
ajbmeb-1879	3	22	to	to	PART
ajbmeb-1879	3	23	be	be	AUX
ajbmeb-1879	3	24	able	able	ADJ
ajbmeb-1879	3	25	to	to	PART
ajbmeb-1879	3	26	evaluate	evaluate	VERB
ajbmeb-1879	3	27	the	the	DET
ajbmeb-1879	3	28	results	result	NOUN
ajbmeb-1879	3	29	of	of	ADP
ajbmeb-1879	3	30	its	its	PRON
ajbmeb-1879	3	31	activities	activity	NOUN
ajbmeb-1879	3	32	.	.	PUNCT
ajbmeb-1879	4	1	also	also	ADV
ajbmeb-1879	4	2	,	,	PUNCT
ajbmeb-1879	4	3	apply	apply	VERB
ajbmeb-1879	4	4	a	a	DET
ajbmeb-1879	4	5	simplified	simplified	ADJ
ajbmeb-1879	4	6	taxation	taxation	NOUN
ajbmeb-1879	4	7	system	system	NOUN
ajbmeb-1879	4	8	and	and	CCONJ
ajbmeb-1879	4	9	maintain	maintain	VERB
ajbmeb-1879	4	10	accounting	accounting	NOUN
ajbmeb-1879	4	11	records	record	NOUN
ajbmeb-1879	4	12	in	in	ADP
ajbmeb-1879	4	13	accordance	accordance	NOUN
ajbmeb-1879	4	14	with	with	ADP
ajbmeb-1879	4	15	the	the	DET
ajbmeb-1879	4	16	law	law	NOUN
ajbmeb-1879	4	17	.	.	PUNCT
ajbmeb-1879	5	1	accounting	accounting	NOUN
ajbmeb-1879	5	2	,	,	PUNCT
ajbmeb-1879	5	3	plan	plan	NOUN
ajbmeb-1879	5	4	of	of	ADP
ajbmeb-1879	5	5	accounts	account	NOUN
ajbmeb-1879	5	6	,	,	PUNCT
ajbmeb-1879	5	7	registers	register	NOUN
ajbmeb-1879	5	8	,	,	PUNCT
ajbmeb-1879	5	9	financial	financial	ADJ
ajbmeb-1879	5	10	condition	condition	NOUN
ajbmeb-1879	5	11	,	,	PUNCT
ajbmeb-1879	5	12	management	management	NOUN
ajbmeb-1879	5	13	decision	decision	NOUN
ajbmeb-1879	5	14	,	,	PUNCT
ajbmeb-1879	5	15	small	small	ADJ
ajbmeb-1879	5	16	business	business	NOUN
ajbmeb-1879	5	17	,	,	PUNCT
ajbmeb-1879	5	18	enterprise	enterprise	NOUN
ajbmeb-1879	5	19	.	.	PUNCT
ajbmeb-1879	6	1	introduction	introduction	NOUN
ajbmeb-1879	6	2	currently	currently	ADV
ajbmeb-1879	6	3	,	,	PUNCT
ajbmeb-1879	6	4	favorable	favorable	ADJ
ajbmeb-1879	6	5	conditions	condition	NOUN
ajbmeb-1879	6	6	are	be	AUX
ajbmeb-1879	6	7	emerging	emerge	VERB
ajbmeb-1879	6	8	for	for	ADP
ajbmeb-1879	6	9	the	the	DET
ajbmeb-1879	6	10	further	further	ADJ
ajbmeb-1879	6	11	development	development	NOUN
ajbmeb-1879	6	12	of	of	ADP
ajbmeb-1879	6	13	accounting	accounting	NOUN
ajbmeb-1879	6	14	and	and	CCONJ
ajbmeb-1879	6	15	financial	financial	ADJ
ajbmeb-1879	6	16	reporting	reporting	NOUN
ajbmeb-1879	6	17	in	in	ADP
ajbmeb-1879	6	18	the	the	DET
ajbmeb-1879	6	19	republic	republic	NOUN
ajbmeb-1879	6	20	of	of	ADP
ajbmeb-1879	6	21	uzbekistan	uzbekistan	PROPN
ajbmeb-1879	6	22	.	.	PUNCT
ajbmeb-1879	7	1	regulatory	regulatory	ADJ
ajbmeb-1879	7	2	and	and	CCONJ
ajbmeb-1879	7	3	legal	legal	ADJ
ajbmeb-1879	7	4	acts	act	NOUN
ajbmeb-1879	7	5	have	have	AUX
ajbmeb-1879	7	6	been	be	AUX
ajbmeb-1879	7	7	put	put	VERB
ajbmeb-1879	7	8	into	into	ADP
ajbmeb-1879	7	9	effect	effect	NOUN
ajbmeb-1879	7	10	covering	cover	VERB
ajbmeb-1879	7	11	most	most	ADJ
ajbmeb-1879	7	12	of	of	ADP
ajbmeb-1879	7	13	the	the	DET
ajbmeb-1879	7	14	objects	object	NOUN
ajbmeb-1879	7	15	of	of	ADP
ajbmeb-1879	7	16	accounting	accounting	NOUN
ajbmeb-1879	7	17	and	and	CCONJ
ajbmeb-1879	7	18	financial	financial	ADJ
ajbmeb-1879	7	19	reporting	reporting	NOUN
ajbmeb-1879	7	20	.	.	PUNCT
ajbmeb-1879	8	1	the	the	DET
ajbmeb-1879	8	2	professional	professional	ADJ
ajbmeb-1879	8	3	community	community	NOUN
ajbmeb-1879	8	4	accumulates	accumulate	VERB
ajbmeb-1879	8	5	certain	certain	ADJ
ajbmeb-1879	8	6	skills	skill	NOUN
ajbmeb-1879	8	7	and	and	CCONJ
ajbmeb-1879	8	8	experience	experience	NOUN
ajbmeb-1879	8	9	in	in	ADP
ajbmeb-1879	8	10	accounting	accounting	NOUN
ajbmeb-1879	8	11	and	and	CCONJ
ajbmeb-1879	8	12	financial	financial	ADJ
ajbmeb-1879	8	13	reporting	reporting	NOUN
ajbmeb-1879	8	14	that	that	PRON
ajbmeb-1879	8	15	meet	meet	VERB
ajbmeb-1879	8	16	the	the	DET
ajbmeb-1879	8	17	needs	need	NOUN
ajbmeb-1879	8	18	of	of	ADP
ajbmeb-1879	8	19	a	a	DET
ajbmeb-1879	8	20	market	market	NOUN
ajbmeb-1879	8	21	economy	economy	NOUN
ajbmeb-1879	8	22	.	.	PUNCT
ajbmeb-1879	9	1	in	in	ADP
ajbmeb-1879	9	2	the	the	DET
ajbmeb-1879	9	3	country	country	NOUN
ajbmeb-1879	9	4	's	's	PART
ajbmeb-1879	9	5	accounting	accounting	NOUN
ajbmeb-1879	9	6	community	community	NOUN
ajbmeb-1879	9	7	,	,	PUNCT
ajbmeb-1879	9	8	there	there	PRON
ajbmeb-1879	9	9	is	be	VERB
ajbmeb-1879	9	10	a	a	DET
ajbmeb-1879	9	11	growing	grow	VERB
ajbmeb-1879	9	12	understanding	understanding	NOUN
ajbmeb-1879	9	13	of	of	ADP
ajbmeb-1879	9	14	the	the	DET
ajbmeb-1879	9	15	need	need	NOUN
ajbmeb-1879	9	16	to	to	PART
ajbmeb-1879	9	17	transition	transition	VERB
ajbmeb-1879	9	18	to	to	ADP
ajbmeb-1879	9	19	using	use	VERB
ajbmeb-1879	9	20	ifrs	ifrs	NOUN
ajbmeb-1879	9	21	[	[	X
ajbmeb-1879	9	22	1	1	NUM
ajbmeb-1879	9	23	]	]	PUNCT
ajbmeb-1879	9	24	.	.	PUNCT
ajbmeb-1879	10	1	depending	depend	VERB
ajbmeb-1879	10	2	on	on	ADP
ajbmeb-1879	10	3	the	the	DET
ajbmeb-1879	10	4	specifics	specific	NOUN
ajbmeb-1879	10	5	of	of	ADP
ajbmeb-1879	10	6	the	the	DET
ajbmeb-1879	10	7	enterprise	enterprise	NOUN
ajbmeb-1879	10	8	and	and	CCONJ
ajbmeb-1879	10	9	the	the	DET
ajbmeb-1879	10	10	type	type	NOUN
ajbmeb-1879	10	11	of	of	ADP
ajbmeb-1879	10	12	taxation	taxation	NOUN
ajbmeb-1879	10	13	,	,	PUNCT
ajbmeb-1879	10	14	entrepreneurs	entrepreneur	NOUN
ajbmeb-1879	10	15	build	build	VERB
ajbmeb-1879	10	16	an	an	DET
ajbmeb-1879	10	17	accounting	accounting	NOUN
ajbmeb-1879	10	18	system	system	NOUN
ajbmeb-1879	10	19	,	,	PUNCT
ajbmeb-1879	10	20	taking	take	VERB
ajbmeb-1879	10	21	into	into	ADP
ajbmeb-1879	10	22	account	account	NOUN
ajbmeb-1879	10	23	its	its	PRON
ajbmeb-1879	10	24	features	feature	NOUN
ajbmeb-1879	10	25	.	.	PUNCT
ajbmeb-1879	11	1	the	the	DET
ajbmeb-1879	11	2	federal	federal	ADJ
ajbmeb-1879	11	3	law	law	NOUN
ajbmeb-1879	11	4	on	on	ADP
ajbmeb-1879	11	5	accounting	accounting	NOUN
ajbmeb-1879	11	6	regulates	regulate	VERB
ajbmeb-1879	11	7	the	the	DET
ajbmeb-1879	11	8	correctness	correctness	NOUN
ajbmeb-1879	11	9	of	of	ADP
ajbmeb-1879	11	10	work	work	NOUN
ajbmeb-1879	11	11	according	accord	VERB
ajbmeb-1879	11	12	to	to	ADP
ajbmeb-1879	11	13	the	the	DET
ajbmeb-1879	11	14	chosen	choose	VERB
ajbmeb-1879	11	15	taxation	taxation	NOUN
ajbmeb-1879	11	16	system	system	NOUN
ajbmeb-1879	11	17	.	.	PUNCT
ajbmeb-1879	12	1	by	by	ADP
ajbmeb-1879	12	2	its	its	PRON
ajbmeb-1879	12	3	principle	principle	NOUN
ajbmeb-1879	12	4	,	,	PUNCT
ajbmeb-1879	12	5	accounting	accounting	NOUN
ajbmeb-1879	12	6	generates	generate	VERB
ajbmeb-1879	12	7	final	final	ADJ
ajbmeb-1879	12	8	information	information	NOUN
ajbmeb-1879	12	9	on	on	ADP
ajbmeb-1879	12	10	the	the	DET
ajbmeb-1879	12	11	economic	economic	ADJ
ajbmeb-1879	12	12	condition	condition	NOUN
ajbmeb-1879	12	13	of	of	ADP
ajbmeb-1879	12	14	a	a	DET
ajbmeb-1879	12	15	small	small	ADJ
ajbmeb-1879	12	16	business	business	NOUN
ajbmeb-1879	12	17	enterprise	enterprise	NOUN
ajbmeb-1879	12	18	.	.	PUNCT
ajbmeb-1879	13	1	it	it	PRON
ajbmeb-1879	13	2	reflects	reflect	VERB
ajbmeb-1879	13	3	any	any	DET
ajbmeb-1879	13	4	changes	change	NOUN
ajbmeb-1879	13	5	in	in	ADP
ajbmeb-1879	13	6	the	the	DET
ajbmeb-1879	13	7	financial	financial	ADJ
ajbmeb-1879	13	8	and	and	CCONJ
ajbmeb-1879	13	9	economic	economic	ADJ
ajbmeb-1879	13	10	activities	activity	NOUN
ajbmeb-1879	13	11	of	of	ADP
ajbmeb-1879	13	12	the	the	DET
ajbmeb-1879	13	13	enterprise	enterprise	NOUN
ajbmeb-1879	13	14	;	;	PUNCT
ajbmeb-1879	13	15	after	after	ADP
ajbmeb-1879	13	16	reviewing	review	VERB
ajbmeb-1879	13	17	the	the	DET
ajbmeb-1879	13	18	statements	statement	NOUN
ajbmeb-1879	13	19	,	,	PUNCT
ajbmeb-1879	13	20	we	we	PRON
ajbmeb-1879	13	21	will	will	AUX
ajbmeb-1879	13	22	be	be	AUX
ajbmeb-1879	13	23	able	able	ADJ
ajbmeb-1879	13	24	to	to	PART
ajbmeb-1879	13	25	see	see	VERB
ajbmeb-1879	13	26	in	in	ADP
ajbmeb-1879	13	27	what	what	PRON
ajbmeb-1879	13	28	periods	period	VERB
ajbmeb-1879	13	29	certain	certain	ADJ
ajbmeb-1879	13	30	transactions	transaction	NOUN
ajbmeb-1879	13	31	were	be	AUX
ajbmeb-1879	13	32	carried	carry	VERB
ajbmeb-1879	13	33	out	out	ADP
ajbmeb-1879	13	34	,	,	PUNCT
ajbmeb-1879	13	35	what	what	PRON
ajbmeb-1879	13	36	is	be	AUX
ajbmeb-1879	13	37	the	the	DET
ajbmeb-1879	13	38	economic	economic	ADJ
ajbmeb-1879	13	39	condition	condition	NOUN
ajbmeb-1879	13	40	of	of	ADP
ajbmeb-1879	13	41	the	the	DET
ajbmeb-1879	13	42	small	small	ADJ
ajbmeb-1879	13	43	enterprise	enterprise	NOUN
ajbmeb-1879	13	44	[	[	X
ajbmeb-1879	13	45	2	2	NUM
ajbmeb-1879	13	46	]	]	PUNCT
ajbmeb-1879	13	47	.	.	PUNCT
ajbmeb-1879	14	1	american	american	PROPN
ajbmeb-1879	14	2	journal	journal	PROPN
ajbmeb-1879	14	3	of	of	ADP
ajbmeb-1879	14	4	business	business	NOUN
ajbmeb-1879	14	5	management	management	NOUN
ajbmeb-1879	14	6	,	,	PUNCT
ajbmeb-1879	14	7	economics	economic	NOUN
ajbmeb-1879	14	8	and	and	CCONJ
ajbmeb-1879	14	9	banking	banking	NOUN
ajbmeb-1879	14	10	volume	volume	NOUN
ajbmeb-1879	14	11	21	21	NUM
ajbmeb-1879	14	12	february	february	PROPN
ajbmeb-1879	14	13	,	,	PUNCT
ajbmeb-1879	14	14	2024	2024	NUM
ajbmeb-1879	14	15	p	p	NOUN
ajbmeb-1879	14	16	a	a	DET
ajbmeb-1879	14	17	g	g	NOUN
ajbmeb-1879	14	18	e	e	NOUN
ajbmeb-1879	14	19	|	|	ADV
ajbmeb-1879	14	20	67	67	NUM
ajbmeb-1879	14	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1879	14	22	all	all	DET
ajbmeb-1879	14	23	data	datum	NOUN
ajbmeb-1879	14	24	is	be	AUX
ajbmeb-1879	14	25	systematized	systematize	VERB
ajbmeb-1879	14	26	and	and	CCONJ
ajbmeb-1879	14	27	summarized	summarize	VERB
ajbmeb-1879	14	28	.	.	PUNCT
ajbmeb-1879	15	1	any	any	DET
ajbmeb-1879	15	2	management	management	NOUN
ajbmeb-1879	15	3	decisions	decision	NOUN
ajbmeb-1879	15	4	are	be	AUX
ajbmeb-1879	15	5	made	make	VERB
ajbmeb-1879	15	6	based	base	VERB
ajbmeb-1879	15	7	specifically	specifically	ADV
ajbmeb-1879	15	8	on	on	ADP
ajbmeb-1879	15	9	data	datum	NOUN
ajbmeb-1879	15	10	from	from	ADP
ajbmeb-1879	15	11	accounting	accounting	NOUN
ajbmeb-1879	15	12	registers	register	NOUN
ajbmeb-1879	15	13	.	.	PUNCT
ajbmeb-1879	16	1	undoubtedly	undoubtedly	ADV
ajbmeb-1879	16	2	,	,	PUNCT
ajbmeb-1879	16	3	it	it	PRON
ajbmeb-1879	16	4	is	be	AUX
ajbmeb-1879	16	5	very	very	ADV
ajbmeb-1879	16	6	important	important	ADJ
ajbmeb-1879	16	7	,	,	PUNCT
ajbmeb-1879	16	8	as	as	SCONJ
ajbmeb-1879	16	9	it	it	PRON
ajbmeb-1879	16	10	allows	allow	VERB
ajbmeb-1879	16	11	us	we	PRON
ajbmeb-1879	16	12	to	to	PART
ajbmeb-1879	16	13	provide	provide	VERB
ajbmeb-1879	16	14	information	information	NOUN
ajbmeb-1879	16	15	to	to	ADP
ajbmeb-1879	16	16	the	the	DET
ajbmeb-1879	16	17	management	management	NOUN
ajbmeb-1879	16	18	system	system	NOUN
ajbmeb-1879	16	19	,	,	PUNCT
ajbmeb-1879	16	20	and	and	CCONJ
ajbmeb-1879	16	21	to	to	ADP
ajbmeb-1879	16	22	everyone	everyone	PRON
ajbmeb-1879	16	23	at	at	ADP
ajbmeb-1879	16	24	all	all	DET
ajbmeb-1879	16	25	its	its	PRON
ajbmeb-1879	16	26	levels	level	NOUN
ajbmeb-1879	16	27	.	.	PUNCT
ajbmeb-1879	17	1	in	in	ADP
ajbmeb-1879	17	2	general	general	ADJ
ajbmeb-1879	17	3	,	,	PUNCT
ajbmeb-1879	17	4	accounting	accounting	NOUN
ajbmeb-1879	17	5	information	information	NOUN
ajbmeb-1879	17	6	affects	affect	VERB
ajbmeb-1879	17	7	about	about	ADV
ajbmeb-1879	17	8	80	80	NUM
ajbmeb-1879	17	9	%	%	NOUN
ajbmeb-1879	17	10	of	of	ADP
ajbmeb-1879	17	11	the	the	DET
ajbmeb-1879	17	12	economic	economic	ADJ
ajbmeb-1879	17	13	information	information	NOUN
ajbmeb-1879	17	14	of	of	ADP
ajbmeb-1879	17	15	small	small	ADJ
ajbmeb-1879	17	16	businesses	business	NOUN
ajbmeb-1879	17	17	,	,	PUNCT
ajbmeb-1879	17	18	since	since	SCONJ
ajbmeb-1879	17	19	this	this	DET
ajbmeb-1879	17	20	information	information	NOUN
ajbmeb-1879	17	21	forms	form	VERB
ajbmeb-1879	17	22	the	the	DET
ajbmeb-1879	17	23	basis	basis	NOUN
ajbmeb-1879	17	24	of	of	ADP
ajbmeb-1879	17	25	the	the	DET
ajbmeb-1879	17	26	information	information	NOUN
ajbmeb-1879	17	27	support	support	NOUN
ajbmeb-1879	17	28	of	of	ADP
ajbmeb-1879	17	29	the	the	DET
ajbmeb-1879	17	30	system	system	NOUN
ajbmeb-1879	17	31	,	,	PUNCT
ajbmeb-1879	17	32	which	which	PRON
ajbmeb-1879	17	33	allows	allow	VERB
ajbmeb-1879	17	34	the	the	DET
ajbmeb-1879	17	35	use	use	NOUN
ajbmeb-1879	17	36	of	of	ADP
ajbmeb-1879	17	37	mechanisms	mechanism	NOUN
ajbmeb-1879	17	38	for	for	ADP
ajbmeb-1879	17	39	managing	manage	VERB
ajbmeb-1879	17	40	small	small	ADJ
ajbmeb-1879	17	41	businesses	business	NOUN
ajbmeb-1879	18	1	[	[	X
ajbmeb-1879	18	2	2,3,4	2,3,4	NUM
ajbmeb-1879	18	3	]	]	PUNCT
ajbmeb-1879	18	4	.	.	PUNCT
ajbmeb-1879	19	1	target	target	NOUN
ajbmeb-1879	19	2	based	base	VERB
ajbmeb-1879	19	3	on	on	ADP
ajbmeb-1879	19	4	accounting	account	VERB
ajbmeb-1879	19	5	at	at	ADP
ajbmeb-1879	19	6	enterprises	enterprise	NOUN
ajbmeb-1879	19	7	of	of	ADP
ajbmeb-1879	19	8	various	various	ADJ
ajbmeb-1879	19	9	types	type	NOUN
ajbmeb-1879	19	10	of	of	ADP
ajbmeb-1879	19	11	small	small	ADJ
ajbmeb-1879	19	12	businesses	business	NOUN
ajbmeb-1879	19	13	,	,	PUNCT
ajbmeb-1879	19	14	it	it	PRON
ajbmeb-1879	19	15	is	be	AUX
ajbmeb-1879	19	16	an	an	DET
ajbmeb-1879	19	17	integral	integral	ADJ
ajbmeb-1879	19	18	and	and	CCONJ
ajbmeb-1879	19	19	main	main	ADJ
ajbmeb-1879	19	20	part	part	NOUN
ajbmeb-1879	19	21	of	of	ADP
ajbmeb-1879	19	22	the	the	DET
ajbmeb-1879	19	23	system	system	NOUN
ajbmeb-1879	19	24	that	that	PRON
ajbmeb-1879	19	25	allows	allow	VERB
ajbmeb-1879	19	26	you	you	PRON
ajbmeb-1879	19	27	to	to	PART
ajbmeb-1879	19	28	manage	manage	VERB
ajbmeb-1879	19	29	production	production	NOUN
ajbmeb-1879	19	30	.	.	PUNCT
ajbmeb-1879	20	1	the	the	DET
ajbmeb-1879	20	2	purpose	purpose	NOUN
ajbmeb-1879	20	3	of	of	ADP
ajbmeb-1879	20	4	the	the	DET
ajbmeb-1879	20	5	research	research	NOUN
ajbmeb-1879	20	6	was	be	AUX
ajbmeb-1879	20	7	to	to	PART
ajbmeb-1879	20	8	examine	examine	VERB
ajbmeb-1879	20	9	the	the	DET
ajbmeb-1879	20	10	implementation	implementation	NOUN
ajbmeb-1879	20	11	of	of	ADP
ajbmeb-1879	20	12	economic	economic	ADJ
ajbmeb-1879	20	13	methods	method	NOUN
ajbmeb-1879	20	14	that	that	PRON
ajbmeb-1879	20	15	affect	affect	VERB
ajbmeb-1879	20	16	all	all	DET
ajbmeb-1879	20	17	aspects	aspect	NOUN
ajbmeb-1879	20	18	of	of	ADP
ajbmeb-1879	20	19	the	the	DET
ajbmeb-1879	20	20	quality	quality	NOUN
ajbmeb-1879	20	21	of	of	ADP
ajbmeb-1879	20	22	a	a	DET
ajbmeb-1879	20	23	small	small	ADJ
ajbmeb-1879	20	24	business	business	NOUN
ajbmeb-1879	20	25	enterprise	enterprise	NOUN
ajbmeb-1879	20	26	.	.	PUNCT
ajbmeb-1879	21	1	methods	method	NOUN
ajbmeb-1879	21	2	the	the	DET
ajbmeb-1879	21	3	very	very	ADJ
ajbmeb-1879	21	4	concept	concept	NOUN
ajbmeb-1879	21	5	of	of	ADP
ajbmeb-1879	21	6	accounting	account	VERB
ajbmeb-1879	21	7	in	in	ADP
ajbmeb-1879	21	8	a	a	DET
ajbmeb-1879	21	9	management	management	NOUN
ajbmeb-1879	21	10	system	system	NOUN
ajbmeb-1879	21	11	does	do	AUX
ajbmeb-1879	21	12	not	not	PART
ajbmeb-1879	21	13	imply	imply	VERB
ajbmeb-1879	21	14	only	only	ADV
ajbmeb-1879	21	15	the	the	DET
ajbmeb-1879	21	16	use	use	NOUN
ajbmeb-1879	21	17	of	of	ADP
ajbmeb-1879	21	18	information	information	NOUN
ajbmeb-1879	21	19	support	support	NOUN
ajbmeb-1879	21	20	functions	function	NOUN
ajbmeb-1879	21	21	.	.	PUNCT
ajbmeb-1879	22	1	accounting	accounting	NOUN
ajbmeb-1879	22	2	allows	allow	VERB
ajbmeb-1879	22	3	you	you	PRON
ajbmeb-1879	22	4	to	to	PART
ajbmeb-1879	22	5	perform	perform	VERB
ajbmeb-1879	22	6	an	an	DET
ajbmeb-1879	22	7	information	information	NOUN
ajbmeb-1879	22	8	role	role	NOUN
ajbmeb-1879	22	9	,	,	PUNCT
ajbmeb-1879	22	10	namely	namely	ADV
ajbmeb-1879	22	11	the	the	DET
ajbmeb-1879	22	12	ability	ability	NOUN
ajbmeb-1879	22	13	to	to	PART
ajbmeb-1879	22	14	provide	provide	VERB
ajbmeb-1879	22	15	control	control	NOUN
ajbmeb-1879	22	16	that	that	PRON
ajbmeb-1879	22	17	will	will	AUX
ajbmeb-1879	22	18	allow	allow	VERB
ajbmeb-1879	22	19	you	you	PRON
ajbmeb-1879	22	20	to	to	PART
ajbmeb-1879	22	21	preserve	preserve	VERB
ajbmeb-1879	22	22	the	the	DET
ajbmeb-1879	22	23	property	property	NOUN
ajbmeb-1879	22	24	of	of	ADP
ajbmeb-1879	22	25	the	the	DET
ajbmeb-1879	22	26	organization	organization	NOUN
ajbmeb-1879	22	27	.	.	PUNCT
ajbmeb-1879	23	1	the	the	DET
ajbmeb-1879	23	2	control	control	NOUN
ajbmeb-1879	23	3	function	function	NOUN
ajbmeb-1879	23	4	of	of	ADP
ajbmeb-1879	23	5	accounting	accounting	NOUN
ajbmeb-1879	23	6	shows	show	VERB
ajbmeb-1879	23	7	the	the	DET
ajbmeb-1879	23	8	highest	high	ADJ
ajbmeb-1879	23	9	indicators	indicator	NOUN
ajbmeb-1879	23	10	in	in	ADP
ajbmeb-1879	23	11	certain	certain	ADJ
ajbmeb-1879	23	12	conditions	condition	NOUN
ajbmeb-1879	23	13	,	,	PUNCT
ajbmeb-1879	23	14	namely	namely	ADV
ajbmeb-1879	23	15	when	when	SCONJ
ajbmeb-1879	23	16	the	the	DET
ajbmeb-1879	23	17	widespread	widespread	ADJ
ajbmeb-1879	23	18	introduction	introduction	NOUN
ajbmeb-1879	23	19	of	of	ADP
ajbmeb-1879	23	20	economic	economic	ADJ
ajbmeb-1879	23	21	methods	method	NOUN
ajbmeb-1879	23	22	occurs	occur	VERB
ajbmeb-1879	23	23	,	,	PUNCT
ajbmeb-1879	23	24	which	which	PRON
ajbmeb-1879	23	25	affect	affect	VERB
ajbmeb-1879	23	26	all	all	DET
ajbmeb-1879	23	27	aspects	aspect	NOUN
ajbmeb-1879	23	28	of	of	ADP
ajbmeb-1879	23	29	the	the	DET
ajbmeb-1879	23	30	quality	quality	NOUN
ajbmeb-1879	23	31	of	of	ADP
ajbmeb-1879	23	32	work	work	NOUN
ajbmeb-1879	23	33	of	of	ADP
ajbmeb-1879	23	34	a	a	DET
ajbmeb-1879	23	35	small	small	ADJ
ajbmeb-1879	23	36	business	business	NOUN
ajbmeb-1879	23	37	enterprise	enterprise	NOUN
ajbmeb-1879	23	38	[	[	X
ajbmeb-1879	23	39	4,5	4,5	NUM
ajbmeb-1879	23	40	]	]	PUNCT
ajbmeb-1879	23	41	.	.	PUNCT
ajbmeb-1879	24	1	based	base	VERB
ajbmeb-1879	24	2	on	on	ADP
ajbmeb-1879	24	3	certain	certain	ADJ
ajbmeb-1879	24	4	facts	fact	NOUN
ajbmeb-1879	24	5	described	describe	VERB
ajbmeb-1879	24	6	above	above	ADV
ajbmeb-1879	24	7	,	,	PUNCT
ajbmeb-1879	24	8	accounting	accounting	NOUN
ajbmeb-1879	24	9	allows	allow	VERB
ajbmeb-1879	24	10	you	you	PRON
ajbmeb-1879	24	11	to	to	PART
ajbmeb-1879	24	12	understand	understand	VERB
ajbmeb-1879	24	13	and	and	CCONJ
ajbmeb-1879	24	14	show	show	VERB
ajbmeb-1879	24	15	where	where	SCONJ
ajbmeb-1879	24	16	exactly	exactly	ADV
ajbmeb-1879	24	17	there	there	PRON
ajbmeb-1879	24	18	are	be	VERB
ajbmeb-1879	24	19	shortcomings	shortcoming	NOUN
ajbmeb-1879	24	20	in	in	ADP
ajbmeb-1879	24	21	the	the	DET
ajbmeb-1879	24	22	work	work	NOUN
ajbmeb-1879	24	23	of	of	ADP
ajbmeb-1879	24	24	a	a	DET
ajbmeb-1879	24	25	small	small	ADJ
ajbmeb-1879	24	26	enterprise	enterprise	NOUN
ajbmeb-1879	24	27	,	,	PUNCT
ajbmeb-1879	24	28	where	where	SCONJ
ajbmeb-1879	24	29	there	there	PRON
ajbmeb-1879	24	30	is	be	VERB
ajbmeb-1879	24	31	irrational	irrational	ADJ
ajbmeb-1879	24	32	use	use	NOUN
ajbmeb-1879	24	33	of	of	ADP
ajbmeb-1879	24	34	resources	resource	NOUN
ajbmeb-1879	24	35	,	,	PUNCT
ajbmeb-1879	24	36	etc	etc	X
ajbmeb-1879	24	37	.	.	X
ajbmeb-1879	24	38	,	,	PUNCT
ajbmeb-1879	24	39	but	but	CCONJ
ajbmeb-1879	24	40	it	it	PRON
ajbmeb-1879	24	41	is	be	AUX
ajbmeb-1879	24	42	also	also	ADV
ajbmeb-1879	24	43	important	important	ADJ
ajbmeb-1879	24	44	that	that	SCONJ
ajbmeb-1879	24	45	it	it	PRON
ajbmeb-1879	24	46	helps	help	VERB
ajbmeb-1879	24	47	,	,	PUNCT
ajbmeb-1879	24	48	through	through	ADP
ajbmeb-1879	24	49	the	the	DET
ajbmeb-1879	24	50	appropriate	appropriate	ADJ
ajbmeb-1879	24	51	organization	organization	NOUN
ajbmeb-1879	24	52	of	of	ADP
ajbmeb-1879	24	53	the	the	DET
ajbmeb-1879	24	54	accounting	accounting	NOUN
ajbmeb-1879	24	55	service	service	NOUN
ajbmeb-1879	24	56	,	,	PUNCT
ajbmeb-1879	24	57	it	it	PRON
ajbmeb-1879	24	58	can	can	AUX
ajbmeb-1879	24	59	put	put	VERB
ajbmeb-1879	24	60	a	a	DET
ajbmeb-1879	24	61	barrier	barrier	NOUN
ajbmeb-1879	24	62	all	all	DET
ajbmeb-1879	24	63	phenomena	phenomenon	NOUN
ajbmeb-1879	24	64	that	that	PRON
ajbmeb-1879	24	65	negatively	negatively	ADV
ajbmeb-1879	24	66	affect	affect	VERB
ajbmeb-1879	24	67	work	work	NOUN
ajbmeb-1879	24	68	.	.	PUNCT
ajbmeb-1879	25	1	in	in	ADP
ajbmeb-1879	25	2	an	an	DET
ajbmeb-1879	25	3	enterprise	enterprise	NOUN
ajbmeb-1879	25	4	,	,	PUNCT
ajbmeb-1879	25	5	accounting	accounting	NOUN
ajbmeb-1879	25	6	is	be	AUX
ajbmeb-1879	25	7	never	never	ADV
ajbmeb-1879	25	8	stable	stable	ADJ
ajbmeb-1879	25	9	;	;	PUNCT
ajbmeb-1879	25	10	it	it	PRON
ajbmeb-1879	25	11	always	always	ADV
ajbmeb-1879	25	12	adapts	adapt	VERB
ajbmeb-1879	25	13	flexibly	flexibly	ADV
ajbmeb-1879	25	14	to	to	ADP
ajbmeb-1879	25	15	the	the	DET
ajbmeb-1879	25	16	economic	economic	ADJ
ajbmeb-1879	25	17	situation	situation	NOUN
ajbmeb-1879	25	18	of	of	ADP
ajbmeb-1879	25	19	the	the	DET
ajbmeb-1879	25	20	country	country	NOUN
ajbmeb-1879	25	21	and	and	CCONJ
ajbmeb-1879	25	22	specifically	specifically	ADV
ajbmeb-1879	25	23	the	the	DET
ajbmeb-1879	25	24	enterprise	enterprise	NOUN
ajbmeb-1879	25	25	itself	itself	PRON
ajbmeb-1879	25	26	.	.	PUNCT
ajbmeb-1879	26	1	each	each	DET
ajbmeb-1879	26	2	enterprise	enterprise	NOUN
ajbmeb-1879	26	3	must	must	AUX
ajbmeb-1879	26	4	take	take	VERB
ajbmeb-1879	26	5	an	an	DET
ajbmeb-1879	26	6	individual	individual	ADJ
ajbmeb-1879	26	7	approach	approach	NOUN
ajbmeb-1879	26	8	to	to	ADP
ajbmeb-1879	26	9	accounting	accounting	NOUN
ajbmeb-1879	26	10	.	.	PUNCT
ajbmeb-1879	27	1	in	in	ADP
ajbmeb-1879	27	2	conjunction	conjunction	NOUN
ajbmeb-1879	27	3	with	with	ADP
ajbmeb-1879	27	4	internal	internal	ADJ
ajbmeb-1879	27	5	company	company	NOUN
ajbmeb-1879	27	6	policy	policy	NOUN
ajbmeb-1879	27	7	,	,	PUNCT
ajbmeb-1879	27	8	as	as	ADV
ajbmeb-1879	27	9	well	well	ADV
ajbmeb-1879	27	10	as	as	ADP
ajbmeb-1879	27	11	the	the	DET
ajbmeb-1879	27	12	narrow	narrow	ADJ
ajbmeb-1879	27	13	specifics	specific	NOUN
ajbmeb-1879	27	14	of	of	ADP
ajbmeb-1879	27	15	the	the	DET
ajbmeb-1879	27	16	organization	organization	NOUN
ajbmeb-1879	27	17	,	,	PUNCT
ajbmeb-1879	27	18	the	the	DET
ajbmeb-1879	27	19	founders	founder	NOUN
ajbmeb-1879	27	20	,	,	PUNCT
ajbmeb-1879	27	21	or	or	CCONJ
ajbmeb-1879	27	22	persons	person	NOUN
ajbmeb-1879	27	23	performing	perform	VERB
ajbmeb-1879	27	24	official	official	ADJ
ajbmeb-1879	27	25	tasks	task	NOUN
ajbmeb-1879	27	26	,	,	PUNCT
ajbmeb-1879	27	27	select	select	VERB
ajbmeb-1879	27	28	the	the	DET
ajbmeb-1879	27	29	correct	correct	ADJ
ajbmeb-1879	27	30	reporting	reporting	NOUN
ajbmeb-1879	27	31	forms	form	NOUN
ajbmeb-1879	27	32	,	,	PUNCT
ajbmeb-1879	27	33	chart	chart	NOUN
ajbmeb-1879	27	34	of	of	ADP
ajbmeb-1879	27	35	accounts	account	NOUN
ajbmeb-1879	27	36	,	,	PUNCT
ajbmeb-1879	27	37	to	to	PART
ajbmeb-1879	27	38	reflect	reflect	VERB
ajbmeb-1879	27	39	the	the	DET
ajbmeb-1879	27	40	results	result	NOUN
ajbmeb-1879	27	41	of	of	ADP
ajbmeb-1879	27	42	the	the	DET
ajbmeb-1879	27	43	financial	financial	ADJ
ajbmeb-1879	27	44	and	and	CCONJ
ajbmeb-1879	27	45	economic	economic	ADJ
ajbmeb-1879	27	46	activities	activity	NOUN
ajbmeb-1879	27	47	of	of	ADP
ajbmeb-1879	27	48	the	the	DET
ajbmeb-1879	27	49	enterprise	enterprise	NOUN
ajbmeb-1879	27	50	.	.	PUNCT
ajbmeb-1879	28	1	main	main	ADJ
ajbmeb-1879	28	2	part	part	NOUN
ajbmeb-1879	28	3	the	the	DET
ajbmeb-1879	28	4	adopted	adopt	VERB
ajbmeb-1879	28	5	regulatory	regulatory	ADJ
ajbmeb-1879	28	6	documents	document	NOUN
ajbmeb-1879	28	7	include	include	VERB
ajbmeb-1879	28	8	,	,	PUNCT
ajbmeb-1879	28	9	among	among	ADP
ajbmeb-1879	28	10	other	other	ADJ
ajbmeb-1879	28	11	things	thing	NOUN
ajbmeb-1879	28	12	,	,	PUNCT
ajbmeb-1879	28	13	modern	modern	ADJ
ajbmeb-1879	28	14	principles	principle	NOUN
ajbmeb-1879	28	15	of	of	ADP
ajbmeb-1879	28	16	international	international	ADJ
ajbmeb-1879	28	17	reporting	reporting	NOUN
ajbmeb-1879	28	18	standards	standard	NOUN
ajbmeb-1879	28	19	.	.	PUNCT
ajbmeb-1879	29	1	ensuring	ensure	VERB
ajbmeb-1879	29	2	control	control	NOUN
ajbmeb-1879	29	3	over	over	ADP
ajbmeb-1879	29	4	property	property	NOUN
ajbmeb-1879	29	5	,	,	PUNCT
ajbmeb-1879	29	6	including	include	VERB
ajbmeb-1879	29	7	its	its	PRON
ajbmeb-1879	29	8	movement	movement	NOUN
ajbmeb-1879	29	9	,	,	PUNCT
ajbmeb-1879	29	10	the	the	DET
ajbmeb-1879	29	11	use	use	NOUN
ajbmeb-1879	29	12	of	of	ADP
ajbmeb-1879	29	13	resources	resource	NOUN
ajbmeb-1879	29	14	,	,	PUNCT
ajbmeb-1879	29	15	both	both	DET
ajbmeb-1879	29	16	labor	labor	NOUN
ajbmeb-1879	29	17	,	,	PUNCT
ajbmeb-1879	29	18	material	material	NOUN
ajbmeb-1879	29	19	and	and	CCONJ
ajbmeb-1879	29	20	financial	financial	ADJ
ajbmeb-1879	29	21	all	all	PRON
ajbmeb-1879	29	22	of	of	ADP
ajbmeb-1879	29	23	the	the	DET
ajbmeb-1879	29	24	above	above	ADJ
ajbmeb-1879	29	25	are	be	AUX
ajbmeb-1879	29	26	the	the	DET
ajbmeb-1879	29	27	main	main	ADJ
ajbmeb-1879	29	28	tasks	task	NOUN
ajbmeb-1879	29	29	performed	perform	VERB
ajbmeb-1879	29	30	by	by	ADP
ajbmeb-1879	29	31	accounting	account	VERB
ajbmeb-1879	29	32	in	in	ADP
ajbmeb-1879	29	33	an	an	DET
ajbmeb-1879	29	34	enterprise	enterprise	NOUN
ajbmeb-1879	29	35	.	.	PUNCT
ajbmeb-1879	30	1	in	in	ADP
ajbmeb-1879	30	2	particular	particular	ADJ
ajbmeb-1879	30	3	,	,	PUNCT
ajbmeb-1879	30	4	with	with	ADP
ajbmeb-1879	30	5	the	the	DET
ajbmeb-1879	30	6	help	help	NOUN
ajbmeb-1879	30	7	of	of	ADP
ajbmeb-1879	30	8	accounting	accounting	NOUN
ajbmeb-1879	30	9	,	,	PUNCT
ajbmeb-1879	30	10	it	it	PRON
ajbmeb-1879	30	11	is	be	AUX
ajbmeb-1879	30	12	possible	possible	ADJ
ajbmeb-1879	30	13	to	to	PART
ajbmeb-1879	30	14	identify	identify	VERB
ajbmeb-1879	30	15	negative	negative	ADJ
ajbmeb-1879	30	16	elements	element	NOUN
ajbmeb-1879	30	17	at	at	ADP
ajbmeb-1879	30	18	an	an	DET
ajbmeb-1879	30	19	early	early	ADJ
ajbmeb-1879	30	20	stage	stage	NOUN
ajbmeb-1879	30	21	and	and	CCONJ
ajbmeb-1879	30	22	,	,	PUNCT
ajbmeb-1879	30	23	with	with	ADP
ajbmeb-1879	30	24	the	the	DET
ajbmeb-1879	30	25	help	help	NOUN
ajbmeb-1879	30	26	of	of	ADP
ajbmeb-1879	30	27	correctly	correctly	ADV
ajbmeb-1879	30	28	adopted	adopt	VERB
ajbmeb-1879	30	29	management	management	NOUN
ajbmeb-1879	30	30	ones	one	NOUN
ajbmeb-1879	30	31	,	,	PUNCT
ajbmeb-1879	30	32	to	to	PART
ajbmeb-1879	30	33	prevent	prevent	VERB
ajbmeb-1879	30	34	them	they	PRON
ajbmeb-1879	30	35	even	even	ADV
ajbmeb-1879	30	36	at	at	ADP
ajbmeb-1879	30	37	the	the	DET
ajbmeb-1879	30	38	stage	stage	NOUN
ajbmeb-1879	30	39	of	of	ADP
ajbmeb-1879	30	40	their	their	PRON
ajbmeb-1879	30	41	inception	inception	NOUN
ajbmeb-1879	30	42	,	,	PUNCT
ajbmeb-1879	30	43	if	if	SCONJ
ajbmeb-1879	30	44	it	it	PRON
ajbmeb-1879	30	45	is	be	AUX
ajbmeb-1879	30	46	necessary	necessary	ADJ
ajbmeb-1879	30	47	to	to	PART
ajbmeb-1879	30	48	mobilize	mobilize	VERB
ajbmeb-1879	30	49	unused	unused	ADJ
ajbmeb-1879	30	50	resources	resource	NOUN
ajbmeb-1879	30	51	.	.	PUNCT
ajbmeb-1879	31	1	reporting	reporting	NOUN
ajbmeb-1879	31	2	also	also	ADV
ajbmeb-1879	31	3	reflects	reflect	VERB
ajbmeb-1879	31	4	complete	complete	ADJ
ajbmeb-1879	31	5	and	and	CCONJ
ajbmeb-1879	31	6	reliable	reliable	ADJ
ajbmeb-1879	31	7	information	information	NOUN
ajbmeb-1879	31	8	about	about	ADP
ajbmeb-1879	31	9	the	the	DET
ajbmeb-1879	31	10	state	state	NOUN
ajbmeb-1879	31	11	of	of	ADP
ajbmeb-1879	31	12	the	the	DET
ajbmeb-1879	31	13	enterprise	enterprise	NOUN
ajbmeb-1879	31	14	.	.	PUNCT
ajbmeb-1879	32	1	it	it	PRON
ajbmeb-1879	32	2	can	can	AUX
ajbmeb-1879	32	3	be	be	AUX
ajbmeb-1879	32	4	used	use	VERB
ajbmeb-1879	32	5	not	not	PART
ajbmeb-1879	32	6	only	only	ADV
ajbmeb-1879	32	7	by	by	ADP
ajbmeb-1879	32	8	employees	employee	NOUN
ajbmeb-1879	32	9	of	of	ADP
ajbmeb-1879	32	10	the	the	DET
ajbmeb-1879	32	11	organization	organization	NOUN
ajbmeb-1879	32	12	,	,	PUNCT
ajbmeb-1879	32	13	but	but	CCONJ
ajbmeb-1879	32	14	also	also	ADV
ajbmeb-1879	32	15	by	by	ADP
ajbmeb-1879	32	16	investors	investor	NOUN
ajbmeb-1879	32	17	,	,	PUNCT
ajbmeb-1879	32	18	creditors	creditor	NOUN
ajbmeb-1879	32	19	,	,	PUNCT
ajbmeb-1879	32	20	buyers	buyer	NOUN
ajbmeb-1879	32	21	,	,	PUNCT
ajbmeb-1879	32	22	suppliers	supplier	NOUN
ajbmeb-1879	32	23	,	,	PUNCT
ajbmeb-1879	32	24	and	and	CCONJ
ajbmeb-1879	32	25	various	various	ADJ
ajbmeb-1879	32	26	bodies	body	NOUN
ajbmeb-1879	32	27	in	in	ADP
ajbmeb-1879	32	28	order	order	NOUN
ajbmeb-1879	32	29	to	to	PART
ajbmeb-1879	32	30	obtain	obtain	VERB
ajbmeb-1879	32	31	reliable	reliable	ADJ
ajbmeb-1879	32	32	information	information	NOUN
ajbmeb-1879	32	33	about	about	ADP
ajbmeb-1879	32	34	the	the	DET
ajbmeb-1879	32	35	company	company	NOUN
ajbmeb-1879	32	36	in	in	ADP
ajbmeb-1879	32	37	which	which	PRON
ajbmeb-1879	32	38	investments	investment	NOUN
ajbmeb-1879	32	39	or	or	CCONJ
ajbmeb-1879	32	40	development	development	NOUN
ajbmeb-1879	32	41	investments	investment	NOUN
ajbmeb-1879	32	42	will	will	AUX
ajbmeb-1879	32	43	be	be	AUX
ajbmeb-1879	32	44	made	make	VERB
ajbmeb-1879	32	45	.	.	PUNCT
ajbmeb-1879	33	1	american	american	PROPN
ajbmeb-1879	33	2	journal	journal	PROPN
ajbmeb-1879	33	3	of	of	ADP
ajbmeb-1879	33	4	business	business	NOUN
ajbmeb-1879	33	5	management	management	NOUN
ajbmeb-1879	33	6	,	,	PUNCT
ajbmeb-1879	33	7	economics	economic	NOUN
ajbmeb-1879	33	8	and	and	CCONJ
ajbmeb-1879	33	9	banking	banking	NOUN
ajbmeb-1879	33	10	volume	volume	NOUN
ajbmeb-1879	33	11	21	21	NUM
ajbmeb-1879	33	12	february	february	PROPN
ajbmeb-1879	33	13	,	,	PUNCT
ajbmeb-1879	33	14	2024	2024	NUM
ajbmeb-1879	33	15	p	p	NOUN
ajbmeb-1879	33	16	a	a	PRON
ajbmeb-1879	33	17	g	g	NOUN
ajbmeb-1879	33	18	e	e	NOUN
ajbmeb-1879	33	19	|	|	ADV
ajbmeb-1879	33	20	68	68	NUM
ajbmeb-1879	33	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1879	33	22	when	when	SCONJ
ajbmeb-1879	33	23	organizing	organize	VERB
ajbmeb-1879	33	24	accounting	accounting	NOUN
ajbmeb-1879	33	25	and	and	CCONJ
ajbmeb-1879	33	26	tax	tax	NOUN
ajbmeb-1879	33	27	accounting	accounting	NOUN
ajbmeb-1879	33	28	,	,	PUNCT
ajbmeb-1879	33	29	entrepreneurs	entrepreneur	NOUN
ajbmeb-1879	33	30	are	be	AUX
ajbmeb-1879	33	31	required	require	VERB
ajbmeb-1879	33	32	to	to	PART
ajbmeb-1879	33	33	follow	follow	VERB
ajbmeb-1879	33	34	the	the	DET
ajbmeb-1879	33	35	adopted	adopted	ADJ
ajbmeb-1879	33	36	and	and	CCONJ
ajbmeb-1879	33	37	current	current	ADJ
ajbmeb-1879	33	38	legislation	legislation	NOUN
ajbmeb-1879	33	39	.	.	PUNCT
ajbmeb-1879	34	1	this	this	PRON
ajbmeb-1879	34	2	will	will	AUX
ajbmeb-1879	34	3	not	not	PART
ajbmeb-1879	34	4	only	only	ADV
ajbmeb-1879	34	5	avoid	avoid	VERB
ajbmeb-1879	34	6	difficulties	difficulty	NOUN
ajbmeb-1879	34	7	when	when	SCONJ
ajbmeb-1879	34	8	submitting	submit	VERB
ajbmeb-1879	34	9	documentation	documentation	NOUN
ajbmeb-1879	34	10	to	to	ADP
ajbmeb-1879	34	11	inspection	inspection	NOUN
ajbmeb-1879	34	12	authorities	authority	NOUN
ajbmeb-1879	34	13	,	,	PUNCT
ajbmeb-1879	34	14	but	but	CCONJ
ajbmeb-1879	34	15	will	will	AUX
ajbmeb-1879	34	16	also	also	ADV
ajbmeb-1879	34	17	additionally	additionally	ADV
ajbmeb-1879	34	18	protect	protect	VERB
ajbmeb-1879	34	19	the	the	DET
ajbmeb-1879	34	20	entrepreneur	entrepreneur	NOUN
ajbmeb-1879	34	21	from	from	ADP
ajbmeb-1879	34	22	unintentional	unintentional	ADJ
ajbmeb-1879	34	23	mistakes	mistake	NOUN
ajbmeb-1879	34	24	.	.	PUNCT
ajbmeb-1879	35	1	at	at	ADP
ajbmeb-1879	35	2	the	the	DET
ajbmeb-1879	35	3	moment	moment	NOUN
ajbmeb-1879	35	4	,	,	PUNCT
ajbmeb-1879	35	5	accounting	accounting	NOUN
ajbmeb-1879	35	6	and	and	CCONJ
ajbmeb-1879	35	7	tax	tax	NOUN
ajbmeb-1879	35	8	accounting	accounting	NOUN
ajbmeb-1879	35	9	at	at	ADP
ajbmeb-1879	35	10	an	an	DET
ajbmeb-1879	35	11	enterprise	enterprise	NOUN
ajbmeb-1879	35	12	is	be	AUX
ajbmeb-1879	35	13	regulated	regulate	VERB
ajbmeb-1879	35	14	by	by	ADP
ajbmeb-1879	35	15	the	the	DET
ajbmeb-1879	35	16	federal	federal	ADJ
ajbmeb-1879	35	17	law	law	NOUN
ajbmeb-1879	35	18	on	on	ADP
ajbmeb-1879	35	19	accounting	account	VERB
ajbmeb-1879	35	20	in	in	ADP
ajbmeb-1879	35	21	the	the	DET
ajbmeb-1879	35	22	latest	late	ADJ
ajbmeb-1879	35	23	edition	edition	NOUN
ajbmeb-1879	36	1	[	[	X
ajbmeb-1879	36	2	5	5	NUM
ajbmeb-1879	36	3	]	]	PUNCT
ajbmeb-1879	36	4	.	.	PUNCT
ajbmeb-1879	37	1	the	the	DET
ajbmeb-1879	37	2	next	next	ADJ
ajbmeb-1879	37	3	level	level	NOUN
ajbmeb-1879	37	4	document	document	NOUN
ajbmeb-1879	37	5	regulating	regulate	VERB
ajbmeb-1879	37	6	accounting	accounting	NOUN
ajbmeb-1879	37	7	is	be	AUX
ajbmeb-1879	37	8	standard	standard	ADJ
ajbmeb-1879	37	9	recommendations	recommendation	NOUN
ajbmeb-1879	37	10	for	for	ADP
ajbmeb-1879	37	11	introducing	introduce	VERB
ajbmeb-1879	37	12	accounting	accounting	NOUN
ajbmeb-1879	37	13	for	for	ADP
ajbmeb-1879	37	14	small	small	ADJ
ajbmeb-1879	37	15	businesses	business	NOUN
ajbmeb-1879	37	16	.	.	PUNCT
ajbmeb-1879	38	1	when	when	SCONJ
ajbmeb-1879	38	2	choosing	choose	VERB
ajbmeb-1879	38	3	and	and	CCONJ
ajbmeb-1879	38	4	building	build	VERB
ajbmeb-1879	38	5	an	an	DET
ajbmeb-1879	38	6	accounting	accounting	NOUN
ajbmeb-1879	38	7	system	system	NOUN
ajbmeb-1879	38	8	for	for	ADP
ajbmeb-1879	38	9	an	an	DET
ajbmeb-1879	38	10	enterprise	enterprise	NOUN
ajbmeb-1879	38	11	,	,	PUNCT
ajbmeb-1879	38	12	it	it	PRON
ajbmeb-1879	38	13	is	be	AUX
ajbmeb-1879	38	14	necessary	necessary	ADJ
ajbmeb-1879	38	15	to	to	PART
ajbmeb-1879	38	16	be	be	AUX
ajbmeb-1879	38	17	guided	guide	VERB
ajbmeb-1879	38	18	by	by	ADP
ajbmeb-1879	38	19	a	a	DET
ajbmeb-1879	38	20	rational	rational	ADJ
ajbmeb-1879	38	21	approach	approach	NOUN
ajbmeb-1879	38	22	to	to	ADP
ajbmeb-1879	38	23	choice	choice	NOUN
ajbmeb-1879	38	24	,	,	PUNCT
ajbmeb-1879	38	25	adjusting	adjust	VERB
ajbmeb-1879	38	26	the	the	DET
ajbmeb-1879	38	27	system	system	NOUN
ajbmeb-1879	38	28	to	to	ADP
ajbmeb-1879	38	29	the	the	DET
ajbmeb-1879	38	30	organization	organization	NOUN
ajbmeb-1879	38	31	,	,	PUNCT
ajbmeb-1879	38	32	and	and	CCONJ
ajbmeb-1879	38	33	not	not	PART
ajbmeb-1879	38	34	vice	vice	ADV
ajbmeb-1879	38	35	versa	versa	ADV
ajbmeb-1879	38	36	.	.	PUNCT
ajbmeb-1879	39	1	in	in	ADP
ajbmeb-1879	39	2	particular	particular	ADJ
ajbmeb-1879	39	3	,	,	PUNCT
ajbmeb-1879	39	4	accounting	accounting	NOUN
ajbmeb-1879	39	5	policies	policy	NOUN
ajbmeb-1879	39	6	must	must	AUX
ajbmeb-1879	39	7	be	be	AUX
ajbmeb-1879	39	8	in	in	ADP
ajbmeb-1879	39	9	accordance	accordance	NOUN
ajbmeb-1879	39	10	with	with	ADP
ajbmeb-1879	39	11	internal	internal	ADJ
ajbmeb-1879	39	12	policies	policy	NOUN
ajbmeb-1879	39	13	,	,	PUNCT
ajbmeb-1879	39	14	as	as	ADV
ajbmeb-1879	39	15	well	well	ADV
ajbmeb-1879	39	16	as	as	ADP
ajbmeb-1879	39	17	the	the	DET
ajbmeb-1879	39	18	construction	construction	NOUN
ajbmeb-1879	39	19	of	of	ADP
ajbmeb-1879	39	20	the	the	DET
ajbmeb-1879	39	21	tax	tax	NOUN
ajbmeb-1879	39	22	system	system	NOUN
ajbmeb-1879	39	23	.	.	PUNCT
ajbmeb-1879	40	1	a	a	DET
ajbmeb-1879	40	2	small	small	ADJ
ajbmeb-1879	40	3	business	business	NOUN
ajbmeb-1879	40	4	entity	entity	NOUN
ajbmeb-1879	40	5	can	can	AUX
ajbmeb-1879	40	6	regulate	regulate	VERB
ajbmeb-1879	40	7	the	the	DET
ajbmeb-1879	40	8	document	document	NOUN
ajbmeb-1879	40	9	flow	flow	NOUN
ajbmeb-1879	40	10	of	of	ADP
ajbmeb-1879	40	11	the	the	DET
ajbmeb-1879	40	12	enterprise	enterprise	NOUN
ajbmeb-1879	40	13	.	.	PUNCT
ajbmeb-1879	41	1	by	by	ADP
ajbmeb-1879	41	2	adjusting	adjust	VERB
ajbmeb-1879	41	3	it	it	PRON
ajbmeb-1879	41	4	at	at	ADP
ajbmeb-1879	41	5	various	various	ADJ
ajbmeb-1879	41	6	stages	stage	NOUN
ajbmeb-1879	41	7	of	of	ADP
ajbmeb-1879	41	8	development	development	NOUN
ajbmeb-1879	41	9	,	,	PUNCT
ajbmeb-1879	41	10	as	as	ADV
ajbmeb-1879	41	11	well	well	ADV
ajbmeb-1879	41	12	as	as	ADP
ajbmeb-1879	41	13	increasing	increase	VERB
ajbmeb-1879	41	14	the	the	DET
ajbmeb-1879	41	15	amount	amount	NOUN
ajbmeb-1879	41	16	of	of	ADP
ajbmeb-1879	41	17	information	information	NOUN
ajbmeb-1879	41	18	taken	take	VERB
ajbmeb-1879	41	19	into	into	ADP
ajbmeb-1879	41	20	account	account	NOUN
ajbmeb-1879	41	21	.	.	PUNCT
ajbmeb-1879	42	1	separation	separation	NOUN
ajbmeb-1879	42	2	of	of	ADP
ajbmeb-1879	42	3	information	information	NOUN
ajbmeb-1879	42	4	on	on	ADP
ajbmeb-1879	42	5	individual	individual	ADJ
ajbmeb-1879	42	6	assets	asset	NOUN
ajbmeb-1879	42	7	and	and	CCONJ
ajbmeb-1879	42	8	liabilities	liability	NOUN
ajbmeb-1879	42	9	can	can	AUX
ajbmeb-1879	42	10	be	be	AUX
ajbmeb-1879	42	11	done	do	VERB
ajbmeb-1879	42	12	at	at	ADP
ajbmeb-1879	42	13	the	the	DET
ajbmeb-1879	42	14	discretion	discretion	NOUN
ajbmeb-1879	42	15	of	of	ADP
ajbmeb-1879	42	16	the	the	DET
ajbmeb-1879	42	17	entity	entity	NOUN
ajbmeb-1879	42	18	itself	itself	PRON
ajbmeb-1879	42	19	.	.	PUNCT
ajbmeb-1879	43	1	if	if	SCONJ
ajbmeb-1879	43	2	they	they	PRON
ajbmeb-1879	43	3	are	be	AUX
ajbmeb-1879	43	4	not	not	PART
ajbmeb-1879	43	5	fundamental	fundamental	ADJ
ajbmeb-1879	43	6	,	,	PUNCT
ajbmeb-1879	43	7	they	they	PRON
ajbmeb-1879	43	8	may	may	AUX
ajbmeb-1879	43	9	not	not	PART
ajbmeb-1879	43	10	be	be	AUX
ajbmeb-1879	43	11	separated	separate	VERB
ajbmeb-1879	43	12	into	into	ADP
ajbmeb-1879	43	13	separate	separate	ADJ
ajbmeb-1879	43	14	documents	document	NOUN
ajbmeb-1879	43	15	.	.	PUNCT
ajbmeb-1879	44	1	each	each	DET
ajbmeb-1879	44	2	enterprise	enterprise	NOUN
ajbmeb-1879	44	3	has	have	VERB
ajbmeb-1879	44	4	the	the	DET
ajbmeb-1879	44	5	right	right	NOUN
ajbmeb-1879	44	6	not	not	PART
ajbmeb-1879	44	7	to	to	PART
ajbmeb-1879	44	8	publish	publish	VERB
ajbmeb-1879	44	9	an	an	DET
ajbmeb-1879	44	10	accounting	accounting	NOUN
ajbmeb-1879	44	11	policy	policy	NOUN
ajbmeb-1879	44	12	,	,	PUNCT
ajbmeb-1879	44	13	as	as	ADV
ajbmeb-1879	44	14	well	well	ADV
ajbmeb-1879	44	15	as	as	ADP
ajbmeb-1879	44	16	a	a	DET
ajbmeb-1879	44	17	financial	financial	ADJ
ajbmeb-1879	44	18	statement	statement	NOUN
ajbmeb-1879	44	19	,	,	PUNCT
ajbmeb-1879	44	20	if	if	SCONJ
ajbmeb-1879	44	21	,	,	PUNCT
ajbmeb-1879	44	22	in	in	ADP
ajbmeb-1879	44	23	its	its	PRON
ajbmeb-1879	44	24	opinion	opinion	NOUN
ajbmeb-1879	44	25	,	,	PUNCT
ajbmeb-1879	44	26	these	these	DET
ajbmeb-1879	44	27	documents	document	NOUN
ajbmeb-1879	44	28	do	do	AUX
ajbmeb-1879	44	29	not	not	PART
ajbmeb-1879	44	30	reflect	reflect	VERB
ajbmeb-1879	44	31	the	the	DET
ajbmeb-1879	44	32	essence	essence	NOUN
ajbmeb-1879	44	33	of	of	ADP
ajbmeb-1879	44	34	financial	financial	ADJ
ajbmeb-1879	44	35	activities	activity	NOUN
ajbmeb-1879	44	36	,	,	PUNCT
ajbmeb-1879	44	37	but	but	CCONJ
ajbmeb-1879	44	38	only	only	ADV
ajbmeb-1879	44	39	complement	complement	VERB
ajbmeb-1879	44	40	them	they	PRON
ajbmeb-1879	44	41	in	in	ADP
ajbmeb-1879	44	42	certain	certain	ADJ
ajbmeb-1879	44	43	areas	area	NOUN
ajbmeb-1879	44	44	of	of	ADP
ajbmeb-1879	44	45	regulation	regulation	NOUN
ajbmeb-1879	44	46	and	and	CCONJ
ajbmeb-1879	44	47	inspection	inspection	NOUN
ajbmeb-1879	44	48	.	.	PUNCT
ajbmeb-1879	45	1	one	one	NUM
ajbmeb-1879	45	2	of	of	ADP
ajbmeb-1879	45	3	the	the	DET
ajbmeb-1879	45	4	internal	internal	ADJ
ajbmeb-1879	45	5	documents	document	NOUN
ajbmeb-1879	45	6	is	be	AUX
ajbmeb-1879	45	7	the	the	DET
ajbmeb-1879	45	8	accounting	accounting	NOUN
ajbmeb-1879	45	9	policy	policy	NOUN
ajbmeb-1879	45	10	of	of	ADP
ajbmeb-1879	45	11	the	the	DET
ajbmeb-1879	45	12	organization	organization	NOUN
ajbmeb-1879	45	13	;	;	PUNCT
ajbmeb-1879	45	14	this	this	DET
ajbmeb-1879	45	15	document	document	NOUN
ajbmeb-1879	45	16	is	be	AUX
ajbmeb-1879	45	17	mandatory	mandatory	ADJ
ajbmeb-1879	45	18	both	both	CCONJ
ajbmeb-1879	45	19	in	in	ADP
ajbmeb-1879	45	20	the	the	DET
ajbmeb-1879	45	21	organization	organization	NOUN
ajbmeb-1879	45	22	of	of	ADP
ajbmeb-1879	45	23	a	a	DET
ajbmeb-1879	45	24	small	small	ADJ
ajbmeb-1879	45	25	and	and	CCONJ
ajbmeb-1879	45	26	large	large	ADJ
ajbmeb-1879	45	27	enterprise	enterprise	NOUN
ajbmeb-1879	45	28	.	.	PUNCT
ajbmeb-1879	46	1	this	this	DET
ajbmeb-1879	46	2	document	document	NOUN
ajbmeb-1879	46	3	summarizes	summarize	VERB
ajbmeb-1879	46	4	all	all	DET
ajbmeb-1879	46	5	the	the	DET
ajbmeb-1879	46	6	fundamental	fundamental	ADJ
ajbmeb-1879	46	7	principles	principle	NOUN
ajbmeb-1879	46	8	that	that	PRON
ajbmeb-1879	46	9	are	be	AUX
ajbmeb-1879	46	10	enshrined	enshrine	VERB
ajbmeb-1879	46	11	in	in	ADP
ajbmeb-1879	46	12	the	the	DET
ajbmeb-1879	46	13	enterprise	enterprise	NOUN
ajbmeb-1879	46	14	,	,	PUNCT
ajbmeb-1879	46	15	which	which	PRON
ajbmeb-1879	46	16	should	should	AUX
ajbmeb-1879	46	17	not	not	PART
ajbmeb-1879	46	18	be	be	AUX
ajbmeb-1879	46	19	used	use	VERB
ajbmeb-1879	46	20	by	by	ADP
ajbmeb-1879	46	21	employees	employee	NOUN
ajbmeb-1879	46	22	who	who	PRON
ajbmeb-1879	46	23	have	have	VERB
ajbmeb-1879	46	24	access	access	NOUN
ajbmeb-1879	46	25	to	to	ADP
ajbmeb-1879	46	26	reporting	report	VERB
ajbmeb-1879	46	27	.	.	PUNCT
ajbmeb-1879	47	1	this	this	DET
ajbmeb-1879	47	2	document	document	NOUN
ajbmeb-1879	47	3	is	be	AUX
ajbmeb-1879	47	4	approved	approve	VERB
ajbmeb-1879	47	5	by	by	ADP
ajbmeb-1879	47	6	the	the	DET
ajbmeb-1879	47	7	head	head	NOUN
ajbmeb-1879	47	8	of	of	ADP
ajbmeb-1879	47	9	the	the	DET
ajbmeb-1879	47	10	organization	organization	NOUN
ajbmeb-1879	47	11	.	.	PUNCT
ajbmeb-1879	48	1	the	the	DET
ajbmeb-1879	48	2	accounting	accounting	NOUN
ajbmeb-1879	48	3	policy	policy	NOUN
ajbmeb-1879	48	4	sets	set	VERB
ajbmeb-1879	48	5	out	out	ADP
ajbmeb-1879	48	6	the	the	DET
ajbmeb-1879	48	7	basic	basic	ADJ
ajbmeb-1879	48	8	principles	principle	NOUN
ajbmeb-1879	48	9	of	of	ADP
ajbmeb-1879	48	10	accounting	accounting	NOUN
ajbmeb-1879	48	11	and	and	CCONJ
ajbmeb-1879	48	12	tax	tax	NOUN
ajbmeb-1879	48	13	accounting	accounting	NOUN
ajbmeb-1879	48	14	,	,	PUNCT
ajbmeb-1879	48	15	among	among	ADP
ajbmeb-1879	48	16	other	other	ADJ
ajbmeb-1879	48	17	things	thing	NOUN
ajbmeb-1879	48	18	.	.	PUNCT
ajbmeb-1879	49	1	it	it	PRON
ajbmeb-1879	49	2	would	would	AUX
ajbmeb-1879	49	3	be	be	AUX
ajbmeb-1879	49	4	incorrect	incorrect	ADJ
ajbmeb-1879	49	5	to	to	PART
ajbmeb-1879	49	6	include	include	VERB
ajbmeb-1879	49	7	only	only	ADV
ajbmeb-1879	49	8	accounting	account	VERB
ajbmeb-1879	49	9	in	in	ADP
ajbmeb-1879	49	10	the	the	DET
ajbmeb-1879	49	11	documents	document	NOUN
ajbmeb-1879	49	12	,	,	PUNCT
ajbmeb-1879	49	13	since	since	SCONJ
ajbmeb-1879	49	14	tax	tax	NOUN
ajbmeb-1879	49	15	accounting	accounting	NOUN
ajbmeb-1879	49	16	is	be	AUX
ajbmeb-1879	49	17	also	also	ADV
ajbmeb-1879	49	18	the	the	DET
ajbmeb-1879	49	19	main	main	ADJ
ajbmeb-1879	49	20	stage	stage	NOUN
ajbmeb-1879	49	21	.	.	PUNCT
ajbmeb-1879	50	1	the	the	DET
ajbmeb-1879	50	2	accounting	accounting	NOUN
ajbmeb-1879	50	3	policy	policy	NOUN
ajbmeb-1879	50	4	within	within	ADP
ajbmeb-1879	50	5	the	the	DET
ajbmeb-1879	50	6	enterprise	enterprise	NOUN
ajbmeb-1879	50	7	must	must	AUX
ajbmeb-1879	50	8	regulate	regulate	VERB
ajbmeb-1879	50	9	the	the	DET
ajbmeb-1879	50	10	completeness	completeness	NOUN
ajbmeb-1879	50	11	of	of	ADP
ajbmeb-1879	50	12	reporting	reporting	NOUN
ajbmeb-1879	50	13	,	,	PUNCT
ajbmeb-1879	50	14	as	as	ADV
ajbmeb-1879	50	15	well	well	ADV
ajbmeb-1879	50	16	as	as	ADP
ajbmeb-1879	50	17	the	the	DET
ajbmeb-1879	50	18	completeness	completeness	NOUN
ajbmeb-1879	50	19	of	of	ADP
ajbmeb-1879	50	20	reflection	reflection	NOUN
ajbmeb-1879	50	21	in	in	ADP
ajbmeb-1879	50	22	the	the	DET
ajbmeb-1879	50	23	documentation	documentation	NOUN
ajbmeb-1879	50	24	.	.	PUNCT
ajbmeb-1879	51	1	we	we	PRON
ajbmeb-1879	51	2	touch	touch	VERB
ajbmeb-1879	51	3	upon	upon	SCONJ
ajbmeb-1879	51	4	not	not	PART
ajbmeb-1879	51	5	only	only	ADV
ajbmeb-1879	51	6	the	the	DET
ajbmeb-1879	51	7	main	main	ADJ
ajbmeb-1879	51	8	elements	element	NOUN
ajbmeb-1879	51	9	in	in	ADP
ajbmeb-1879	51	10	the	the	DET
ajbmeb-1879	51	11	legislation	legislation	NOUN
ajbmeb-1879	51	12	,	,	PUNCT
ajbmeb-1879	51	13	but	but	CCONJ
ajbmeb-1879	51	14	also	also	ADV
ajbmeb-1879	51	15	those	those	DET
ajbmeb-1879	51	16	elements	element	NOUN
ajbmeb-1879	51	17	that	that	PRON
ajbmeb-1879	51	18	are	be	AUX
ajbmeb-1879	51	19	important	important	ADJ
ajbmeb-1879	51	20	in	in	ADP
ajbmeb-1879	51	21	a	a	DET
ajbmeb-1879	51	22	particular	particular	ADJ
ajbmeb-1879	51	23	enterprise	enterprise	NOUN
ajbmeb-1879	51	24	.	.	PUNCT
ajbmeb-1879	52	1	information	information	NOUN
ajbmeb-1879	52	2	must	must	AUX
ajbmeb-1879	52	3	be	be	AUX
ajbmeb-1879	52	4	available	available	ADJ
ajbmeb-1879	52	5	in	in	ADP
ajbmeb-1879	52	6	a	a	DET
ajbmeb-1879	52	7	timely	timely	ADJ
ajbmeb-1879	52	8	manner	manner	NOUN
ajbmeb-1879	52	9	,	,	PUNCT
ajbmeb-1879	52	10	this	this	PRON
ajbmeb-1879	52	11	is	be	AUX
ajbmeb-1879	52	12	also	also	ADV
ajbmeb-1879	52	13	a	a	DET
ajbmeb-1879	52	14	basic	basic	ADJ
ajbmeb-1879	52	15	accounting	accounting	NOUN
ajbmeb-1879	52	16	principle	principle	NOUN
ajbmeb-1879	52	17	in	in	ADP
ajbmeb-1879	52	18	order	order	NOUN
ajbmeb-1879	52	19	to	to	PART
ajbmeb-1879	52	20	avoid	avoid	VERB
ajbmeb-1879	52	21	omissions	omission	NOUN
ajbmeb-1879	52	22	,	,	PUNCT
ajbmeb-1879	52	23	including	include	VERB
ajbmeb-1879	52	24	missed	miss	VERB
ajbmeb-1879	52	25	opportunities	opportunity	NOUN
ajbmeb-1879	52	26	.	.	PUNCT
ajbmeb-1879	53	1	the	the	DET
ajbmeb-1879	53	2	information	information	NOUN
ajbmeb-1879	53	3	in	in	ADP
ajbmeb-1879	53	4	documents	document	NOUN
ajbmeb-1879	53	5	must	must	AUX
ajbmeb-1879	53	6	also	also	ADV
ajbmeb-1879	53	7	contain	contain	VERB
ajbmeb-1879	53	8	hidden	hidden	ADJ
ajbmeb-1879	53	9	information	information	NOUN
ajbmeb-1879	53	10	,	,	PUNCT
ajbmeb-1879	53	11	so	so	SCONJ
ajbmeb-1879	53	12	it	it	PRON
ajbmeb-1879	53	13	will	will	AUX
ajbmeb-1879	53	14	be	be	AUX
ajbmeb-1879	53	15	complete	complete	ADJ
ajbmeb-1879	53	16	.	.	PUNCT
ajbmeb-1879	54	1	data	datum	NOUN
ajbmeb-1879	54	2	must	must	AUX
ajbmeb-1879	54	3	be	be	AUX
ajbmeb-1879	54	4	consistent	consistent	ADJ
ajbmeb-1879	54	5	and	and	CCONJ
ajbmeb-1879	54	6	rational	rational	ADJ
ajbmeb-1879	54	7	.	.	PUNCT
ajbmeb-1879	55	1	the	the	DET
ajbmeb-1879	55	2	documents	document	NOUN
ajbmeb-1879	55	3	that	that	PRON
ajbmeb-1879	55	4	are	be	AUX
ajbmeb-1879	55	5	published	publish	VERB
ajbmeb-1879	55	6	together	together	ADV
ajbmeb-1879	55	7	with	with	ADP
ajbmeb-1879	55	8	the	the	DET
ajbmeb-1879	55	9	accounting	accounting	NOUN
ajbmeb-1879	55	10	policies	policy	NOUN
ajbmeb-1879	55	11	also	also	ADV
ajbmeb-1879	55	12	include	include	VERB
ajbmeb-1879	55	13	a	a	DET
ajbmeb-1879	55	14	working	work	VERB
ajbmeb-1879	55	15	chart	chart	NOUN
ajbmeb-1879	55	16	of	of	ADP
ajbmeb-1879	55	17	accounts	account	NOUN
ajbmeb-1879	55	18	this	this	DET
ajbmeb-1879	55	19	document	document	NOUN
ajbmeb-1879	55	20	is	be	AUX
ajbmeb-1879	55	21	based	base	VERB
ajbmeb-1879	55	22	on	on	ADP
ajbmeb-1879	55	23	the	the	DET
ajbmeb-1879	55	24	adopted	adopt	VERB
ajbmeb-1879	55	25	chart	chart	NOUN
ajbmeb-1879	55	26	of	of	ADP
ajbmeb-1879	55	27	accounts	account	NOUN
ajbmeb-1879	55	28	,	,	PUNCT
ajbmeb-1879	55	29	but	but	CCONJ
ajbmeb-1879	55	30	is	be	AUX
ajbmeb-1879	55	31	regulated	regulate	VERB
ajbmeb-1879	55	32	for	for	ADP
ajbmeb-1879	55	33	a	a	DET
ajbmeb-1879	55	34	specific	specific	ADJ
ajbmeb-1879	55	35	organization	organization	NOUN
ajbmeb-1879	55	36	.	.	PUNCT
ajbmeb-1879	56	1	the	the	DET
ajbmeb-1879	56	2	accounting	accounting	NOUN
ajbmeb-1879	56	3	policy	policy	NOUN
ajbmeb-1879	56	4	also	also	ADV
ajbmeb-1879	56	5	reflects	reflect	VERB
ajbmeb-1879	56	6	the	the	DET
ajbmeb-1879	56	7	forms	form	NOUN
ajbmeb-1879	56	8	of	of	ADP
ajbmeb-1879	56	9	documents	document	NOUN
ajbmeb-1879	56	10	accepted	accept	VERB
ajbmeb-1879	56	11	for	for	ADP
ajbmeb-1879	56	12	mandatory	mandatory	ADJ
ajbmeb-1879	56	13	execution	execution	NOUN
ajbmeb-1879	56	14	and	and	CCONJ
ajbmeb-1879	56	15	completion	completion	NOUN
ajbmeb-1879	56	16	on	on	ADP
ajbmeb-1879	56	17	the	the	DET
ajbmeb-1879	56	18	basis	basis	NOUN
ajbmeb-1879	56	19	of	of	ADP
ajbmeb-1879	56	20	the	the	DET
ajbmeb-1879	56	21	organization	organization	NOUN
ajbmeb-1879	56	22	.	.	PUNCT
ajbmeb-1879	57	1	they	they	PRON
ajbmeb-1879	57	2	represent	represent	VERB
ajbmeb-1879	57	3	internal	internal	ADJ
ajbmeb-1879	57	4	accounting	accounting	NOUN
ajbmeb-1879	57	5	documents	document	NOUN
ajbmeb-1879	57	6	.	.	PUNCT
ajbmeb-1879	58	1	the	the	DET
ajbmeb-1879	58	2	package	package	NOUN
ajbmeb-1879	58	3	of	of	ADP
ajbmeb-1879	58	4	documents	document	NOUN
ajbmeb-1879	58	5	must	must	AUX
ajbmeb-1879	58	6	also	also	ADV
ajbmeb-1879	58	7	contain	contain	VERB
ajbmeb-1879	58	8	an	an	DET
ajbmeb-1879	58	9	inventory	inventory	NOUN
ajbmeb-1879	58	10	plan	plan	NOUN
ajbmeb-1879	58	11	,	,	PUNCT
ajbmeb-1879	58	12	which	which	PRON
ajbmeb-1879	58	13	is	be	AUX
ajbmeb-1879	58	14	mandatory	mandatory	ADJ
ajbmeb-1879	58	15	in	in	ADP
ajbmeb-1879	58	16	the	the	DET
ajbmeb-1879	58	17	organization	organization	NOUN
ajbmeb-1879	58	18	.	.	PUNCT
ajbmeb-1879	59	1	methods	method	NOUN
ajbmeb-1879	59	2	for	for	ADP
ajbmeb-1879	59	3	assessing	assess	VERB
ajbmeb-1879	59	4	types	type	NOUN
ajbmeb-1879	59	5	of	of	ADP
ajbmeb-1879	59	6	property	property	NOUN
ajbmeb-1879	59	7	and	and	CCONJ
ajbmeb-1879	59	8	liabilities	liability	NOUN
ajbmeb-1879	59	9	.	.	PUNCT
ajbmeb-1879	60	1	rules	rule	NOUN
ajbmeb-1879	60	2	and	and	CCONJ
ajbmeb-1879	60	3	technology	technology	NOUN
ajbmeb-1879	60	4	for	for	ADP
ajbmeb-1879	60	5	processing	process	VERB
ajbmeb-1879	60	6	documents	document	NOUN
ajbmeb-1879	60	7	for	for	ADP
ajbmeb-1879	60	8	provision	provision	NOUN
ajbmeb-1879	60	9	and	and	CCONJ
ajbmeb-1879	60	10	further	further	ADJ
ajbmeb-1879	60	11	storage	storage	NOUN
ajbmeb-1879	60	12	.	.	PUNCT
ajbmeb-1879	61	1	to	to	PART
ajbmeb-1879	61	2	summarize	summarize	VERB
ajbmeb-1879	61	3	,	,	PUNCT
ajbmeb-1879	61	4	we	we	PRON
ajbmeb-1879	61	5	can	can	AUX
ajbmeb-1879	61	6	say	say	VERB
ajbmeb-1879	61	7	that	that	SCONJ
ajbmeb-1879	61	8	the	the	DET
ajbmeb-1879	61	9	accounting	accounting	NOUN
ajbmeb-1879	61	10	policy	policy	NOUN
ajbmeb-1879	61	11	in	in	ADP
ajbmeb-1879	61	12	an	an	DET
ajbmeb-1879	61	13	organization	organization	NOUN
ajbmeb-1879	61	14	is	be	AUX
ajbmeb-1879	61	15	the	the	DET
ajbmeb-1879	61	16	so	so	ADV
ajbmeb-1879	61	17	-	-	PUNCT
ajbmeb-1879	61	18	called	call	VERB
ajbmeb-1879	61	19	instructions	instruction	NOUN
ajbmeb-1879	61	20	for	for	ADP
ajbmeb-1879	61	21	proper	proper	ADJ
ajbmeb-1879	61	22	accounting	accounting	NOUN
ajbmeb-1879	61	23	,	,	PUNCT
ajbmeb-1879	61	24	provision	provision	NOUN
ajbmeb-1879	61	25	of	of	ADP
ajbmeb-1879	61	26	information	information	NOUN
ajbmeb-1879	61	27	,	,	PUNCT
ajbmeb-1879	61	28	and	and	CCONJ
ajbmeb-1879	61	29	its	its	PRON
ajbmeb-1879	61	30	documentation	documentation	NOUN
ajbmeb-1879	61	31	.	.	PUNCT
ajbmeb-1879	62	1	each	each	DET
ajbmeb-1879	62	2	enterprise	enterprise	NOUN
ajbmeb-1879	62	3	,	,	PUNCT
ajbmeb-1879	62	4	on	on	ADP
ajbmeb-1879	62	5	the	the	DET
ajbmeb-1879	62	6	basis	basis	NOUN
ajbmeb-1879	62	7	of	of	ADP
ajbmeb-1879	62	8	its	its	PRON
ajbmeb-1879	62	9	organization	organization	NOUN
ajbmeb-1879	62	10	,	,	PUNCT
ajbmeb-1879	62	11	draws	draw	VERB
ajbmeb-1879	62	12	up	up	ADP
ajbmeb-1879	62	13	and	and	CCONJ
ajbmeb-1879	62	14	publishes	publish	VERB
ajbmeb-1879	62	15	an	an	DET
ajbmeb-1879	62	16	accounting	accounting	NOUN
ajbmeb-1879	62	17	policy	policy	NOUN
ajbmeb-1879	62	18	within	within	ADP
ajbmeb-1879	62	19	the	the	DET
ajbmeb-1879	62	20	company	company	NOUN
ajbmeb-1879	62	21	.	.	PUNCT
ajbmeb-1879	63	1	when	when	SCONJ
ajbmeb-1879	63	2	it	it	PRON
ajbmeb-1879	63	3	is	be	AUX
ajbmeb-1879	63	4	published	publish	VERB
ajbmeb-1879	63	5	,	,	PUNCT
ajbmeb-1879	63	6	any	any	DET
ajbmeb-1879	63	7	employee	employee	NOUN
ajbmeb-1879	63	8	of	of	ADP
ajbmeb-1879	63	9	the	the	DET
ajbmeb-1879	63	10	company	company	NOUN
ajbmeb-1879	63	11	can	can	AUX
ajbmeb-1879	63	12	read	read	VERB
ajbmeb-1879	63	13	it	it	PRON
ajbmeb-1879	63	14	,	,	PUNCT
ajbmeb-1879	63	15	but	but	CCONJ
ajbmeb-1879	63	16	for	for	ADP
ajbmeb-1879	63	17	work	work	NOUN
ajbmeb-1879	63	18	it	it	PRON
ajbmeb-1879	63	19	is	be	AUX
ajbmeb-1879	63	20	usually	usually	ADV
ajbmeb-1879	63	21	accepted	accept	VERB
ajbmeb-1879	63	22	by	by	ADP
ajbmeb-1879	63	23	the	the	DET
ajbmeb-1879	63	24	economic	economic	PROPN
ajbmeb-1879	63	25	department	department	NOUN
ajbmeb-1879	63	26	and	and	CCONJ
ajbmeb-1879	63	27	management	management	NOUN
ajbmeb-1879	63	28	for	for	ADP
ajbmeb-1879	63	29	making	make	VERB
ajbmeb-1879	63	30	management	management	NOUN
ajbmeb-1879	63	31	decisions	decision	NOUN
ajbmeb-1879	63	32	.	.	PUNCT
ajbmeb-1879	64	1	american	american	ADJ
ajbmeb-1879	64	2	journal	journal	PROPN
ajbmeb-1879	64	3	of	of	ADP
ajbmeb-1879	64	4	business	business	NOUN
ajbmeb-1879	64	5	management	management	NOUN
ajbmeb-1879	64	6	,	,	PUNCT
ajbmeb-1879	64	7	economics	economic	NOUN
ajbmeb-1879	64	8	and	and	CCONJ
ajbmeb-1879	64	9	banking	banking	NOUN
ajbmeb-1879	64	10	volume	volume	NOUN
ajbmeb-1879	64	11	21	21	NUM
ajbmeb-1879	64	12	february	february	PROPN
ajbmeb-1879	64	13	,	,	PUNCT
ajbmeb-1879	64	14	2024	2024	NUM
ajbmeb-1879	64	15	p	p	NOUN
ajbmeb-1879	64	16	a	a	DET
ajbmeb-1879	64	17	g	g	NOUN
ajbmeb-1879	64	18	e	e	NOUN
ajbmeb-1879	64	19	|	|	ADV
ajbmeb-1879	64	20	69	69	NUM
ajbmeb-1879	64	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1879	64	22	the	the	DET
ajbmeb-1879	64	23	working	work	VERB
ajbmeb-1879	64	24	chart	chart	NOUN
ajbmeb-1879	64	25	of	of	ADP
ajbmeb-1879	64	26	accounts	account	NOUN
ajbmeb-1879	64	27	for	for	ADP
ajbmeb-1879	64	28	accounting	account	VERB
ajbmeb-1879	64	29	in	in	ADP
ajbmeb-1879	64	30	a	a	DET
ajbmeb-1879	64	31	small	small	ADJ
ajbmeb-1879	64	32	enterprise	enterprise	NOUN
ajbmeb-1879	64	33	must	must	AUX
ajbmeb-1879	64	34	contain	contain	VERB
ajbmeb-1879	64	35	synthetic	synthetic	ADJ
ajbmeb-1879	64	36	and	and	CCONJ
ajbmeb-1879	64	37	analytical	analytical	ADJ
ajbmeb-1879	64	38	accounts	account	NOUN
ajbmeb-1879	64	39	necessary	necessary	ADJ
ajbmeb-1879	64	40	for	for	ADP
ajbmeb-1879	64	41	maintaining	maintain	VERB
ajbmeb-1879	64	42	accounting	accounting	NOUN
ajbmeb-1879	64	43	records	record	NOUN
ajbmeb-1879	64	44	in	in	ADP
ajbmeb-1879	64	45	accordance	accordance	NOUN
ajbmeb-1879	64	46	with	with	ADP
ajbmeb-1879	64	47	the	the	DET
ajbmeb-1879	64	48	requirements	requirement	NOUN
ajbmeb-1879	64	49	of	of	ADP
ajbmeb-1879	64	50	timeliness	timeliness	NOUN
ajbmeb-1879	64	51	and	and	CCONJ
ajbmeb-1879	64	52	completeness	completeness	NOUN
ajbmeb-1879	64	53	of	of	ADP
ajbmeb-1879	64	54	accounting	accounting	NOUN
ajbmeb-1879	64	55	and	and	CCONJ
ajbmeb-1879	64	56	financial	financial	ADJ
ajbmeb-1879	64	57	reporting	reporting	NOUN
ajbmeb-1879	64	58	[	[	X
ajbmeb-1879	64	59	3,4,5	3,4,5	NUM
ajbmeb-1879	64	60	]	]	PUNCT
ajbmeb-1879	64	61	.	.	PUNCT
ajbmeb-1879	65	1	conclusions	conclusion	NOUN
ajbmeb-1879	65	2	thus	thus	ADV
ajbmeb-1879	65	3	,	,	PUNCT
ajbmeb-1879	65	4	the	the	DET
ajbmeb-1879	65	5	accounting	accounting	NOUN
ajbmeb-1879	65	6	policy	policy	NOUN
ajbmeb-1879	65	7	for	for	ADP
ajbmeb-1879	65	8	accounting	accounting	NOUN
ajbmeb-1879	65	9	reflects	reflect	VERB
ajbmeb-1879	65	10	the	the	DET
ajbmeb-1879	65	11	methods	method	NOUN
ajbmeb-1879	65	12	of	of	ADP
ajbmeb-1879	65	13	reflecting	reflect	VERB
ajbmeb-1879	65	14	certain	certain	ADJ
ajbmeb-1879	65	15	transactions	transaction	NOUN
ajbmeb-1879	65	16	in	in	ADP
ajbmeb-1879	65	17	accounting	accounting	NOUN
ajbmeb-1879	65	18	,	,	PUNCT
ajbmeb-1879	65	19	and	and	CCONJ
ajbmeb-1879	65	20	subsequently	subsequently	ADV
ajbmeb-1879	65	21	,	,	PUNCT
ajbmeb-1879	65	22	accounting	accounting	NOUN
ajbmeb-1879	65	23	profit	profit	NOUN
ajbmeb-1879	65	24	is	be	AUX
ajbmeb-1879	65	25	formed	form	VERB
ajbmeb-1879	65	26	based	base	VERB
ajbmeb-1879	65	27	on	on	ADP
ajbmeb-1879	65	28	accounting	accounting	NOUN
ajbmeb-1879	65	29	data	datum	NOUN
ajbmeb-1879	65	30	.	.	PUNCT
ajbmeb-1879	66	1	organizations	organization	NOUN
ajbmeb-1879	66	2	that	that	PRON
ajbmeb-1879	66	3	have	have	AUX
ajbmeb-1879	66	4	switched	switch	VERB
ajbmeb-1879	66	5	to	to	ADP
ajbmeb-1879	66	6	a	a	DET
ajbmeb-1879	66	7	simplified	simplified	ADJ
ajbmeb-1879	66	8	taxation	taxation	NOUN
ajbmeb-1879	66	9	system	system	NOUN
ajbmeb-1879	66	10	are	be	AUX
ajbmeb-1879	66	11	not	not	PART
ajbmeb-1879	66	12	required	require	VERB
ajbmeb-1879	66	13	to	to	PART
ajbmeb-1879	66	14	maintain	maintain	VERB
ajbmeb-1879	66	15	accounting	accounting	NOUN
ajbmeb-1879	66	16	records	record	NOUN
ajbmeb-1879	66	17	,	,	PUNCT
ajbmeb-1879	66	18	with	with	ADP
ajbmeb-1879	66	19	the	the	DET
ajbmeb-1879	66	20	exception	exception	NOUN
ajbmeb-1879	66	21	of	of	ADP
ajbmeb-1879	66	22	accounting	account	VERB
ajbmeb-1879	66	23	for	for	ADP
ajbmeb-1879	66	24	fixed	fix	VERB
ajbmeb-1879	66	25	assets	asset	NOUN
ajbmeb-1879	66	26	and	and	CCONJ
ajbmeb-1879	66	27	intangible	intangible	ADJ
ajbmeb-1879	66	28	assets	asset	NOUN
ajbmeb-1879	66	29	.	.	PUNCT
ajbmeb-1879	67	1	but	but	CCONJ
ajbmeb-1879	67	2	in	in	ADP
ajbmeb-1879	67	3	reality	reality	NOUN
ajbmeb-1879	67	4	,	,	PUNCT
ajbmeb-1879	67	5	this	this	DET
ajbmeb-1879	67	6	exemption	exemption	NOUN
ajbmeb-1879	67	7	from	from	ADP
ajbmeb-1879	67	8	accounting	accounting	NOUN
ajbmeb-1879	67	9	is	be	AUX
ajbmeb-1879	67	10	essentially	essentially	ADV
ajbmeb-1879	67	11	formal	formal	ADJ
ajbmeb-1879	67	12	.	.	PUNCT
ajbmeb-1879	68	1	for	for	ADP
ajbmeb-1879	68	2	example	example	NOUN
ajbmeb-1879	68	3	:	:	PUNCT
ajbmeb-1879	68	4	1	1	X
ajbmeb-1879	68	5	.	.	X
ajbmeb-1879	68	6	accounting	accounting	NOUN
ajbmeb-1879	68	7	must	must	AUX
ajbmeb-1879	68	8	be	be	AUX
ajbmeb-1879	68	9	kept	keep	VERB
ajbmeb-1879	68	10	in	in	ADP
ajbmeb-1879	68	11	order	order	NOUN
ajbmeb-1879	68	12	to	to	PART
ajbmeb-1879	68	13	monitor	monitor	VERB
ajbmeb-1879	68	14	the	the	DET
ajbmeb-1879	68	15	financial	financial	ADJ
ajbmeb-1879	68	16	position	position	NOUN
ajbmeb-1879	68	17	of	of	ADP
ajbmeb-1879	68	18	the	the	DET
ajbmeb-1879	68	19	company	company	NOUN
ajbmeb-1879	68	20	and	and	CCONJ
ajbmeb-1879	68	21	in	in	ADP
ajbmeb-1879	68	22	order	order	NOUN
ajbmeb-1879	68	23	to	to	PART
ajbmeb-1879	68	24	be	be	AUX
ajbmeb-1879	68	25	able	able	ADJ
ajbmeb-1879	68	26	to	to	PART
ajbmeb-1879	68	27	evaluate	evaluate	VERB
ajbmeb-1879	68	28	the	the	DET
ajbmeb-1879	68	29	results	result	NOUN
ajbmeb-1879	68	30	of	of	ADP
ajbmeb-1879	68	31	its	its	PRON
ajbmeb-1879	68	32	activities	activity	NOUN
ajbmeb-1879	68	33	.	.	PUNCT
ajbmeb-1879	69	1	2	2	X
ajbmeb-1879	69	2	.	.	X
ajbmeb-1879	69	3	in	in	ADP
ajbmeb-1879	69	4	most	most	ADJ
ajbmeb-1879	69	5	cases	case	NOUN
ajbmeb-1879	69	6	,	,	PUNCT
ajbmeb-1879	69	7	organizations	organization	NOUN
ajbmeb-1879	69	8	using	use	VERB
ajbmeb-1879	69	9	a	a	DET
ajbmeb-1879	69	10	simplified	simplified	ADJ
ajbmeb-1879	69	11	taxation	taxation	NOUN
ajbmeb-1879	69	12	system	system	NOUN
ajbmeb-1879	69	13	need	need	VERB
ajbmeb-1879	69	14	to	to	PART
ajbmeb-1879	69	15	keep	keep	VERB
ajbmeb-1879	69	16	accounting	accounting	NOUN
ajbmeb-1879	69	17	records	record	NOUN
ajbmeb-1879	69	18	by	by	ADP
ajbmeb-1879	69	19	virtue	virtue	NOUN
ajbmeb-1879	69	20	of	of	ADP
ajbmeb-1879	69	21	legislation	legislation	NOUN
ajbmeb-1879	69	22	.	.	PUNCT
ajbmeb-1879	70	1	references	reference	NOUN
ajbmeb-1879	70	2	1	1	NUM
ajbmeb-1879	70	3	.	.	X
ajbmeb-1879	70	4	chart	chart	NOUN
ajbmeb-1879	70	5	of	of	ADP
ajbmeb-1879	70	6	accounts	account	NOUN
ajbmeb-1879	70	7	for	for	ADP
ajbmeb-1879	70	8	accounting	accounting	NOUN
ajbmeb-1879	70	9	of	of	ADP
ajbmeb-1879	70	10	financial	financial	ADJ
ajbmeb-1879	70	11	and	and	CCONJ
ajbmeb-1879	70	12	economic	economic	ADJ
ajbmeb-1879	70	13	activities	activity	NOUN
ajbmeb-1879	70	14	of	of	ADP
ajbmeb-1879	70	15	business	business	NOUN
ajbmeb-1879	70	16	entities	entity	NOUN
ajbmeb-1879	70	17	and	and	CCONJ
ajbmeb-1879	70	18	instructions	instruction	NOUN
ajbmeb-1879	70	19	for	for	ADP
ajbmeb-1879	70	20	its	its	PRON
ajbmeb-1879	70	21	use	use	NOUN
ajbmeb-1879	70	22	.	.	PUNCT
ajbmeb-1879	71	1	order	order	NOUN
ajbmeb-1879	71	2	of	of	ADP
ajbmeb-1879	71	3	the	the	DET
ajbmeb-1879	71	4	ministry	ministry	PROPN
ajbmeb-1879	71	5	of	of	ADP
ajbmeb-1879	71	6	finance	finance	PROPN
ajbmeb-1879	71	7	of	of	ADP
ajbmeb-1879	71	8	the	the	DET
ajbmeb-1879	71	9	republic	republic	NOUN
ajbmeb-1879	71	10	of	of	ADP
ajbmeb-1879	71	11	uzbekistan	uzbekistan	PROPN
ajbmeb-1879	71	12	dated	date	VERB
ajbmeb-1879	71	13	december	december	PROPN
ajbmeb-1879	71	14	27	27	NUM
ajbmeb-1879	71	15	,	,	PUNCT
ajbmeb-1879	71	16	2001	2001	NUM
ajbmeb-1879	71	17	no	no	NOUN
ajbmeb-1879	71	18	.	.	PROPN
ajbmeb-1879	71	19	128	128	NUM
ajbmeb-1879	71	20	(	(	PUNCT
ajbmeb-1879	71	21	registration	registration	NOUN
ajbmeb-1879	71	22	no	no	NOUN
ajbmeb-1879	71	23	.	.	NOUN
ajbmeb-1879	72	1	930	930	NUM
ajbmeb-1879	72	2	-	-	SYM
ajbmeb-1879	72	3	2	2	NUM
ajbmeb-1879	72	4	dated	date	VERB
ajbmeb-1879	72	5	december	december	PROPN
ajbmeb-1879	72	6	29	29	NUM
ajbmeb-1879	72	7	,	,	PUNCT
ajbmeb-1879	72	8	2001	2001	NUM
ajbmeb-1879	72	9	)	)	PUNCT
ajbmeb-1879	72	10	bulletin	bulletin	NOUN
ajbmeb-1879	72	11	of	of	ADP
ajbmeb-1879	72	12	normative	normative	ADJ
ajbmeb-1879	72	13	acts	act	NOUN
ajbmeb-1879	72	14	,	,	PUNCT
ajbmeb-1879	72	15	2002	2002	NUM
ajbmeb-1879	72	16	,	,	PUNCT
ajbmeb-1879	72	17	no	no	INTJ
ajbmeb-1879	72	18	.	.	NOUN
ajbmeb-1879	72	19	20	20	NUM
ajbmeb-1879	72	20	2	2	NUM
ajbmeb-1879	72	21	.	.	PUNCT
ajbmeb-1879	73	1	barngolts	barngolts	PROPN
ajbmeb-1879	73	2	s.b	s.b	PROPN
ajbmeb-1879	73	3	.	.	PROPN
ajbmeb-1879	73	4	,	,	PUNCT
ajbmeb-1879	74	1	melnik	melnik	PROPN
ajbmeb-1879	74	2	m.v	m.v	PROPN
ajbmeb-1879	74	3	.	.	PROPN
ajbmeb-1879	74	4	methodology	methodology	NOUN
ajbmeb-1879	74	5	of	of	ADP
ajbmeb-1879	74	6	economic	economic	ADJ
ajbmeb-1879	74	7	analysis	analysis	NOUN
ajbmeb-1879	74	8	of	of	ADP
ajbmeb-1879	74	9	the	the	DET
ajbmeb-1879	74	10	activities	activity	NOUN
ajbmeb-1879	74	11	of	of	ADP
ajbmeb-1879	74	12	an	an	DET
ajbmeb-1879	74	13	economic	economic	ADJ
ajbmeb-1879	74	14	entity	entity	NOUN
ajbmeb-1879	74	15	.	.	PUNCT
ajbmeb-1879	75	1	–	–	PUNCT
ajbmeb-1879	75	2	m.	m.	NOUN
ajbmeb-1879	75	3	:	:	PUNCT
ajbmeb-1879	75	4	finance	finance	NOUN
ajbmeb-1879	75	5	and	and	CCONJ
ajbmeb-1879	75	6	statistics	statistic	NOUN
ajbmeb-1879	75	7	,	,	PUNCT
ajbmeb-1879	75	8	2015	2015	NUM
ajbmeb-1879	75	9	.	.	PUNCT
ajbmeb-1879	76	1	p.	p.	NOUN
ajbmeb-1879	76	2	140	140	NUM
ajbmeb-1879	76	3	-	-	SYM
ajbmeb-1879	76	4	149	149	NUM
ajbmeb-1879	76	5	.	.	PUNCT
ajbmeb-1879	77	1	3	3	X
ajbmeb-1879	77	2	.	.	X
ajbmeb-1879	77	3	vakhrushina	vakhrushina	PROPN
ajbmeb-1879	77	4	m.	m.	PROPN
ajbmeb-1879	77	5	a.	a.	PROPN
ajbmeb-1879	77	6	management	management	PROPN
ajbmeb-1879	77	7	accounting	accounting	NOUN
ajbmeb-1879	77	8	.	.	PUNCT
ajbmeb-1879	78	1	m.	m.	NOUN
ajbmeb-1879	78	2	:	:	PUNCT
ajbmeb-1879	78	3	omega	omega	NOUN
ajbmeb-1879	78	4	-	-	PUNCT
ajbmeb-1879	78	5	l	l	NOUN
ajbmeb-1879	78	6	,	,	PUNCT
ajbmeb-1879	78	7	2014	2014	NUM
ajbmeb-1879	78	8	.	.	PUNCT
ajbmeb-1879	79	1	p.	p.	NOUN
ajbmeb-1879	79	2	278	278	NUM
ajbmeb-1879	79	3	-	-	SYM
ajbmeb-1879	79	4	280	280	NUM
ajbmeb-1879	79	5	.	.	NOUN
ajbmeb-1879	79	6	4	4	NUM
ajbmeb-1879	79	7	.	.	X
ajbmeb-1879	79	8	dontsova	dontsova	PROPN
ajbmeb-1879	79	9	l.	l.	PROPN
ajbmeb-1879	79	10	v.	v.	PROPN
ajbmeb-1879	79	11	,	,	PUNCT
ajbmeb-1879	79	12	nikiforova	nikiforova	PROPN
ajbmeb-1879	79	13	n.	n.	PROPN
ajbmeb-1879	79	14	a.	a.	PROPN
ajbmeb-1879	79	15	comprehensive	comprehensive	ADJ
ajbmeb-1879	79	16	analysis	analysis	NOUN
ajbmeb-1879	79	17	of	of	ADP
ajbmeb-1879	79	18	financial	financial	ADJ
ajbmeb-1879	79	19	statements	statement	NOUN
ajbmeb-1879	79	20	.	.	PUNCT
ajbmeb-1879	80	1	m.	m.	NOUN
ajbmeb-1879	80	2	:	:	PUNCT
ajbmeb-1879	80	3	dis	dis	PROPN
ajbmeb-1879	80	4	,	,	PUNCT
ajbmeb-1879	80	5	2015	2015	NUM
ajbmeb-1879	80	6	.	.	PUNCT
ajbmeb-1879	81	1	p.	p.	NOUN
ajbmeb-1879	81	2	254	254	NUM
ajbmeb-1879	81	3	-	-	SYM
ajbmeb-1879	81	4	259	259	NUM
ajbmeb-1879	81	5	.	.	NOUN
ajbmeb-1879	81	6	5	5	NUM
ajbmeb-1879	81	7	.	.	X
ajbmeb-1879	81	8	ashurov	ashurov	PROPN
ajbmeb-1879	81	9	z.a	z.a	PROPN
ajbmeb-1879	81	10	.	.	PROPN
ajbmeb-1879	81	11	issues	issue	NOUN
ajbmeb-1879	81	12	of	of	ADP
ajbmeb-1879	81	13	implementing	implement	VERB
ajbmeb-1879	81	14	the	the	DET
ajbmeb-1879	81	15	principles	principle	NOUN
ajbmeb-1879	81	16	of	of	ADP
ajbmeb-1879	81	17	csr	csr	PROPN
ajbmeb-1879	81	18	,	,	PUNCT
ajbmeb-1879	81	19	esg	esg	PROPN
ajbmeb-1879	81	20	,	,	PUNCT
ajbmeb-1879	81	21	sdg	sdg	NOUN
ajbmeb-1879	81	22	in	in	ADP
ajbmeb-1879	81	23	the	the	DET
ajbmeb-1879	81	24	activities	activity	NOUN
ajbmeb-1879	81	25	of	of	ADP
ajbmeb-1879	81	26	enterprises	enterprise	NOUN
ajbmeb-1879	81	27	with	with	ADP
ajbmeb-1879	81	28	state	state	NOUN
ajbmeb-1879	81	29	participation	participation	NOUN
ajbmeb-1879	81	30	.	.	PUNCT
ajbmeb-1879	82	1	//	//	X
ajbmeb-1879	82	2	state	state	NOUN
ajbmeb-1879	82	3	,	,	PUNCT
ajbmeb-1879	82	4	municipal	municipal	ADJ
ajbmeb-1879	82	5	and	and	CCONJ
ajbmeb-1879	82	6	corporate	corporate	ADJ
ajbmeb-1879	82	7	management	management	NOUN
ajbmeb-1879	82	8	:	:	PUNCT
ajbmeb-1879	82	9	theory	theory	NOUN
ajbmeb-1879	82	10	and	and	CCONJ
ajbmeb-1879	82	11	best	good	ADJ
ajbmeb-1879	82	12	practices	practice	NOUN
ajbmeb-1879	82	13	.	.	PUNCT
ajbmeb-1879	83	1	proceedings	proceeding	NOUN
ajbmeb-1879	83	2	of	of	ADP
ajbmeb-1879	83	3	the	the	DET
ajbmeb-1879	83	4	eighth	eighth	ADJ
ajbmeb-1879	83	5	international	international	ADJ
ajbmeb-1879	83	6	scientific	scientific	ADJ
ajbmeb-1879	83	7	and	and	CCONJ
ajbmeb-1879	83	8	practical	practical	ADJ
ajbmeb-1879	83	9	conference	conference	NOUN
ajbmeb-1879	83	10	(	(	PUNCT
ajbmeb-1879	83	11	november	november	PROPN
ajbmeb-1879	83	12	1011	1011	NUM
ajbmeb-1879	83	13	,	,	PUNCT
ajbmeb-1879	83	14	2023	2023	NUM
ajbmeb-1879	83	15	)	)	PUNCT
ajbmeb-1879	83	16	.	.	PUNCT
ajbmeb-1879	84	1	–	–	PUNCT
ajbmeb-1879	84	2	rostov	rostov	NOUN
ajbmeb-1879	84	3	-	-	PUNCT
ajbmeb-1879	84	4	on	on	ADP
ajbmeb-1879	84	5	-	-	PUNCT
ajbmeb-1879	84	6	don	don	NOUN
ajbmeb-1879	84	7	:	:	PUNCT
ajbmeb-1879	84	8	federal	federal	ADJ
ajbmeb-1879	84	9	state	state	NOUN
ajbmeb-1879	84	10	budgetary	budgetary	ADJ
ajbmeb-1879	84	11	educational	educational	ADJ
ajbmeb-1879	84	12	institution	institution	NOUN
ajbmeb-1879	84	13	of	of	ADP
ajbmeb-1879	84	14	higher	high	ADJ
ajbmeb-1879	84	15	education	education	NOUN
ajbmeb-1879	84	16	rgups	rgup	NOUN
ajbmeb-1879	84	17	,	,	PUNCT
ajbmeb-1879	84	18	2023	2023	NUM
ajbmeb-1879	84	19	.	.	PUNCT
ajbmeb-1879	85	1	p.	p.	NOUN
ajbmeb-1879	85	2	11	11	NUM
ajbmeb-1879	85	3	-	-	SYM
ajbmeb-1879	85	4	15	15	NUM
ajbmeb-1879	85	5	.	.	NOUN
ajbmeb-1879	85	6	6	6	NUM
ajbmeb-1879	85	7	.	.	X
ajbmeb-1879	85	8	valizhonov	valizhonov	PROPN
ajbmeb-1879	85	9	a.r	a.r	PROPN
ajbmeb-1879	85	10	.	.	PROPN
ajbmeb-1879	85	11	development	development	NOUN
ajbmeb-1879	85	12	of	of	ADP
ajbmeb-1879	85	13	small	small	ADJ
ajbmeb-1879	85	14	business	business	NOUN
ajbmeb-1879	85	15	and	and	CCONJ
ajbmeb-1879	85	16	private	private	ADJ
ajbmeb-1879	85	17	entrepreneurship	entrepreneurship	NOUN
ajbmeb-1879	85	18	in	in	ADP
ajbmeb-1879	85	19	financial	financial	ADJ
ajbmeb-1879	85	20	markets	market	NOUN
ajbmeb-1879	85	21	.	.	PUNCT
ajbmeb-1879	86	1	//	//	PUNCT
ajbmeb-1879	86	2	iqtisodiyotning	iqtisodiyotne	VERB
ajbmeb-1879	86	3	raqamlashuvi	raqamlashuvi	PROPN
ajbmeb-1879	86	4	sharoitide	sharoitide	PROPN
ajbmeb-1879	86	5	bank	bank	PROPN
ajbmeb-1879	86	6	-	-	PUNCT
ajbmeb-1879	86	7	moliya	moliya	PROPN
ajbmeb-1879	86	8	tizimini	tizimini	PROPN
ajbmeb-1879	86	9	rivozhlantirish	rivozhlantirish	PROPN
ajbmeb-1879	86	10	istiqbollari	istiqbollari	PROPN
ajbmeb-1879	86	11	.	.	PUNCT
ajbmeb-1879	87	1	republic	republic	NOUN
ajbmeb-1879	87	2	of	of	ADP
ajbmeb-1879	87	3	ilmiy	ilmiy	NOUN
ajbmeb-1879	87	4	-	-	PUNCT
ajbmeb-1879	87	5	amalii	amalii	NOUN
ajbmeb-1879	87	6	conferencesi	conferencesi	VERB
ajbmeb-1879	87	7	tesislar	tesislar	ADJ
ajbmeb-1879	87	8	tўplami	tўplami	NOUN
ajbmeb-1879	87	9	(	(	PUNCT
ajbmeb-1879	87	10	april	april	PROPN
ajbmeb-1879	87	11	12	12	NUM
ajbmeb-1879	87	12	,	,	PUNCT
ajbmeb-1879	87	13	2023	2023	NUM
ajbmeb-1879	87	14	)	)	PUNCT
ajbmeb-1879	87	15	.	.	PUNCT
ajbmeb-1879	88	1	–	–	PUNCT
ajbmeb-1879	88	2	tashkent	tashkent	NOUN
ajbmeb-1879	88	3	:	:	PUNCT
ajbmeb-1879	88	4	“	"	PUNCT
ajbmeb-1879	88	5	molia	molia	NOUN
ajbmeb-1879	88	6	”	"	PUNCT
ajbmeb-1879	88	7	,	,	PUNCT
ajbmeb-1879	88	8	2023	2023	NUM
ajbmeb-1879	88	9	.	.	PUNCT
ajbmeb-1879	89	1	p.	p.	NOUN
ajbmeb-1879	89	2	447449	447449	NUM
ajbmeb-1879	89	3	.	.	PUNCT