id	sid	tid	token	lemma	pos
ajbmeb-1919	1	1	american	american	PROPN
ajbmeb-1919	1	2	journal	journal	PROPN
ajbmeb-1919	1	3	of	of	ADP
ajbmeb-1919	1	4	business	business	NOUN
ajbmeb-1919	1	5	management	management	NOUN
ajbmeb-1919	1	6	,	,	PUNCT
ajbmeb-1919	1	7	economics	economic	NOUN
ajbmeb-1919	1	8	and	and	CCONJ
ajbmeb-1919	1	9	banking	banking	NOUN
ajbmeb-1919	1	10	issn	issn	PROPN
ajbmeb-1919	1	11	(	(	PUNCT
ajbmeb-1919	1	12	e	e	NOUN
ajbmeb-1919	1	13	):	):	PUNCT
ajbmeb-1919	1	14	2832	2832	NUM
ajbmeb-1919	1	15	-	-	SYM
ajbmeb-1919	1	16	8078	8078	NUM
ajbmeb-1919	1	17	volume	volume	NOUN
ajbmeb-1919	1	18	22	22	NUM
ajbmeb-1919	1	19	,	,	PUNCT
ajbmeb-1919	1	20	|	|	ADV
ajbmeb-1919	1	21	march	march	PROPN
ajbmeb-1919	1	22	2024	2024	NUM
ajbmeb-1919	1	23	p	p	NOUN
ajbmeb-1919	1	24	a	a	PRON
ajbmeb-1919	1	25	g	g	NOUN
ajbmeb-1919	1	26	e	e	NOUN
ajbmeb-1919	1	27	|	|	ADV
ajbmeb-1919	1	28	97	97	NUM
ajbmeb-1919	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1919	1	30	specific	specific	ADJ
ajbmeb-1919	1	31	aspects	aspect	NOUN
ajbmeb-1919	1	32	of	of	ADP
ajbmeb-1919	1	33	the	the	DET
ajbmeb-1919	1	34	recognition	recognition	NOUN
ajbmeb-1919	1	35	of	of	ADP
ajbmeb-1919	1	36	liabilities	liability	NOUN
ajbmeb-1919	1	37	jabbarova	jabbarova	PROPN
ajbmeb-1919	1	38	charos	charos	PROPN
ajbmeb-1919	1	39	aminovna	aminovna	VERB
ajbmeb-1919	1	40	phd	phd	NOUN
ajbmeb-1919	1	41	student	student	NOUN
ajbmeb-1919	1	42	of	of	ADP
ajbmeb-1919	1	43	fiscal	fiscal	ADJ
ajbmeb-1919	1	44	institute	institute	NOUN
ajbmeb-1919	1	45	of	of	ADP
ajbmeb-1919	1	46	the	the	DET
ajbmeb-1919	1	47	republic	republic	NOUN
ajbmeb-1919	1	48	of	of	ADP
ajbmeb-1919	1	49	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	1	50	a	a	DET
ajbmeb-1919	1	51	b	b	PROPN
ajbmeb-1919	1	52	s	s	ADP
ajbmeb-1919	1	53	t	t	PROPN
ajbmeb-1919	1	54	r	r	NOUN
ajbmeb-1919	1	55	a	a	DET
ajbmeb-1919	1	56	c	c	NOUN
ajbmeb-1919	1	57	t	t	NOUN
ajbmeb-1919	1	58	k	k	X
ajbmeb-1919	1	59	e	e	PROPN
ajbmeb-1919	1	60	y	y	PROPN
ajbmeb-1919	1	61	w	w	NOUN
ajbmeb-1919	2	1	o	o	NOUN
ajbmeb-1919	2	2	r	r	NOUN
ajbmeb-1919	2	3	d	d	PROPN
ajbmeb-1919	2	4	s	s	VERB
ajbmeb-1919	2	5	this	this	DET
ajbmeb-1919	2	6	article	article	NOUN
ajbmeb-1919	2	7	dedicates	dedicate	VERB
ajbmeb-1919	2	8	to	to	PART
ajbmeb-1919	2	9	research	research	VERB
ajbmeb-1919	2	10	the	the	DET
ajbmeb-1919	2	11	recognition	recognition	NOUN
ajbmeb-1919	2	12	and	and	CCONJ
ajbmeb-1919	2	13	valuation	valuation	NOUN
ajbmeb-1919	2	14	of	of	ADP
ajbmeb-1919	2	15	liabilities	liability	NOUN
ajbmeb-1919	2	16	including	include	VERB
ajbmeb-1919	2	17	the	the	DET
ajbmeb-1919	2	18	recognition	recognition	NOUN
ajbmeb-1919	2	19	,	,	PUNCT
ajbmeb-1919	2	20	valuation	valuation	NOUN
ajbmeb-1919	2	21	and	and	CCONJ
ajbmeb-1919	2	22	reflection	reflection	NOUN
ajbmeb-1919	2	23	of	of	ADP
ajbmeb-1919	2	24	assessed	assessed	ADJ
ajbmeb-1919	2	25	liabilities	liability	NOUN
ajbmeb-1919	2	26	in	in	ADP
ajbmeb-1919	2	27	accounting	accounting	NOUN
ajbmeb-1919	2	28	and	and	CCONJ
ajbmeb-1919	2	29	conclusions	conclusion	NOUN
ajbmeb-1919	2	30	are	be	AUX
ajbmeb-1919	2	31	formulated	formulate	VERB
ajbmeb-1919	2	32	based	base	VERB
ajbmeb-1919	2	33	on	on	ADP
ajbmeb-1919	2	34	the	the	DET
ajbmeb-1919	2	35	results	result	NOUN
ajbmeb-1919	2	36	of	of	ADP
ajbmeb-1919	2	37	the	the	DET
ajbmeb-1919	2	38	study	study	NOUN
ajbmeb-1919	2	39	.	.	PUNCT
ajbmeb-1919	3	1	liabilities	liability	NOUN
ajbmeb-1919	3	2	,	,	PUNCT
ajbmeb-1919	3	3	long	long	ADJ
ajbmeb-1919	3	4	-	-	PUNCT
ajbmeb-1919	3	5	term	term	NOUN
ajbmeb-1919	3	6	and	and	CCONJ
ajbmeb-1919	3	7	current	current	ADJ
ajbmeb-1919	3	8	liabilities	liability	NOUN
ajbmeb-1919	3	9	,	,	PUNCT
ajbmeb-1919	3	10	explicit	explicit	ADJ
ajbmeb-1919	3	11	liabilities	liability	NOUN
ajbmeb-1919	3	12	,	,	PUNCT
ajbmeb-1919	3	13	indefinite	indefinite	ADJ
ajbmeb-1919	3	14	liabilities	liability	NOUN
ajbmeb-1919	3	15	,	,	PUNCT
ajbmeb-1919	3	16	estimated	estimate	VERB
ajbmeb-1919	3	17	liabilities	liability	NOUN
ajbmeb-1919	3	18	,	,	PUNCT
ajbmeb-1919	3	19	conditional	conditional	ADJ
ajbmeb-1919	3	20	liabilities	liability	NOUN
ajbmeb-1919	3	21	.	.	PUNCT
ajbmeb-1919	4	1	introduction	introduction	NOUN
ajbmeb-1919	4	2	it	it	PRON
ajbmeb-1919	4	3	is	be	AUX
ajbmeb-1919	4	4	important	important	ADJ
ajbmeb-1919	4	5	to	to	PART
ajbmeb-1919	4	6	form	form	VERB
ajbmeb-1919	4	7	accurate	accurate	ADJ
ajbmeb-1919	4	8	and	and	CCONJ
ajbmeb-1919	4	9	reliable	reliable	ADJ
ajbmeb-1919	4	10	information	information	NOUN
ajbmeb-1919	4	11	about	about	ADP
ajbmeb-1919	4	12	liabilities	liability	NOUN
ajbmeb-1919	4	13	in	in	ADP
ajbmeb-1919	4	14	any	any	DET
ajbmeb-1919	4	15	business	business	NOUN
ajbmeb-1919	4	16	entity	entity	NOUN
ajbmeb-1919	4	17	,	,	PUNCT
ajbmeb-1919	4	18	to	to	PART
ajbmeb-1919	4	19	form	form	VERB
ajbmeb-1919	4	20	complete	complete	ADJ
ajbmeb-1919	4	21	information	information	NOUN
ajbmeb-1919	4	22	about	about	ADP
ajbmeb-1919	4	23	liabilities	liability	NOUN
ajbmeb-1919	4	24	and	and	CCONJ
ajbmeb-1919	4	25	contingent	contingent	ADJ
ajbmeb-1919	4	26	liabilities	liability	NOUN
ajbmeb-1919	4	27	assessed	assess	VERB
ajbmeb-1919	4	28	in	in	ADP
ajbmeb-1919	4	29	the	the	DET
ajbmeb-1919	4	30	assessment	assessment	NOUN
ajbmeb-1919	4	31	of	of	ADP
ajbmeb-1919	4	32	the	the	DET
ajbmeb-1919	4	33	financial	financial	ADJ
ajbmeb-1919	4	34	situation	situation	NOUN
ajbmeb-1919	4	35	.	.	PUNCT
ajbmeb-1919	5	1	therefore	therefore	ADV
ajbmeb-1919	5	2	,	,	PUNCT
ajbmeb-1919	5	3	recognizing	recognize	VERB
ajbmeb-1919	5	4	,	,	PUNCT
ajbmeb-1919	5	5	evaluating	evaluating	NOUN
ajbmeb-1919	5	6	,	,	PUNCT
ajbmeb-1919	5	7	accounting	accounting	NOUN
ajbmeb-1919	5	8	,	,	PUNCT
ajbmeb-1919	5	9	reflecting	reflect	VERB
ajbmeb-1919	5	10	in	in	ADP
ajbmeb-1919	5	11	financial	financial	ADJ
ajbmeb-1919	5	12	statements	statement	NOUN
ajbmeb-1919	5	13	and	and	CCONJ
ajbmeb-1919	5	14	clarifying	clarify	VERB
ajbmeb-1919	5	15	information	information	NOUN
ajbmeb-1919	5	16	about	about	ADP
ajbmeb-1919	5	17	estimated	estimate	VERB
ajbmeb-1919	5	18	liabilities	liability	NOUN
ajbmeb-1919	5	19	and	and	CCONJ
ajbmeb-1919	5	20	contingent	contingent	ADJ
ajbmeb-1919	5	21	liabilities	liability	NOUN
ajbmeb-1919	5	22	in	in	ADP
ajbmeb-1919	5	23	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	5	24	is	be	AUX
ajbmeb-1919	5	25	one	one	NUM
ajbmeb-1919	5	26	of	of	ADP
ajbmeb-1919	5	27	the	the	DET
ajbmeb-1919	5	28	urgent	urgent	ADJ
ajbmeb-1919	5	29	issues	issue	NOUN
ajbmeb-1919	5	30	of	of	ADP
ajbmeb-1919	5	31	today	today	NOUN
ajbmeb-1919	5	32	.	.	PUNCT
ajbmeb-1919	6	1	the	the	DET
ajbmeb-1919	6	2	law	law	NOUN
ajbmeb-1919	6	3	"	"	PUNCT
ajbmeb-1919	6	4	on	on	ADP
ajbmeb-1919	6	5	accounting	account	VERB
ajbmeb-1919	6	6	"	"	PUNCT
ajbmeb-1919	6	7	of	of	ADP
ajbmeb-1919	6	8	the	the	DET
ajbmeb-1919	6	9	republic	republic	NOUN
ajbmeb-1919	6	10	of	of	ADP
ajbmeb-1919	6	11	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	6	12	(	(	PUNCT
ajbmeb-1919	6	13	law	law	NOUN
ajbmeb-1919	6	14	,	,	PUNCT
ajbmeb-1919	6	15	2016	2016	NUM
ajbmeb-1919	6	16	)	)	PUNCT
ajbmeb-1919	6	17	states	state	VERB
ajbmeb-1919	6	18	that	that	SCONJ
ajbmeb-1919	6	19	economic	economic	ADJ
ajbmeb-1919	6	20	transactions	transaction	NOUN
ajbmeb-1919	6	21	related	relate	VERB
ajbmeb-1919	6	22	to	to	ADP
ajbmeb-1919	6	23	obligations	obligation	NOUN
ajbmeb-1919	6	24	and	and	CCONJ
ajbmeb-1919	6	25	their	their	PRON
ajbmeb-1919	6	26	movement	movement	NOUN
ajbmeb-1919	6	27	are	be	AUX
ajbmeb-1919	6	28	the	the	DET
ajbmeb-1919	6	29	object	object	NOUN
ajbmeb-1919	6	30	of	of	ADP
ajbmeb-1919	6	31	accounting	accounting	NOUN
ajbmeb-1919	6	32	.	.	PUNCT
ajbmeb-1919	7	1	at	at	ADP
ajbmeb-1919	7	2	the	the	DET
ajbmeb-1919	7	3	same	same	ADJ
ajbmeb-1919	7	4	time	time	NOUN
ajbmeb-1919	7	5	,	,	PUNCT
ajbmeb-1919	7	6	contingent	contingent	ADJ
ajbmeb-1919	7	7	assets	asset	NOUN
ajbmeb-1919	7	8	and	and	CCONJ
ajbmeb-1919	7	9	liabilities	liability	NOUN
ajbmeb-1919	7	10	must	must	AUX
ajbmeb-1919	7	11	be	be	AUX
ajbmeb-1919	7	12	reflected	reflect	VERB
ajbmeb-1919	7	13	in	in	ADP
ajbmeb-1919	7	14	accordance	accordance	NOUN
ajbmeb-1919	7	15	with	with	ADP
ajbmeb-1919	7	16	accounting	accounting	NOUN
ajbmeb-1919	7	17	standards	standard	NOUN
ajbmeb-1919	7	18	.	.	PUNCT
ajbmeb-1919	8	1	in	in	ADP
ajbmeb-1919	8	2	particular	particular	ADJ
ajbmeb-1919	8	3	,	,	PUNCT
ajbmeb-1919	8	4	part	part	NOUN
ajbmeb-1919	8	5	3	3	NUM
ajbmeb-1919	8	6	of	of	ADP
ajbmeb-1919	8	7	standard	standard	ADJ
ajbmeb-1919	8	8	no	no	NOUN
ajbmeb-1919	8	9	.	.	NOUN
ajbmeb-1919	8	10	21	21	NUM
ajbmeb-1919	8	11	defines	define	VERB
ajbmeb-1919	8	12	the	the	DET
ajbmeb-1919	8	13	accounts	account	NOUN
ajbmeb-1919	8	14	intended	intend	VERB
ajbmeb-1919	8	15	for	for	ADP
ajbmeb-1919	8	16	summarizing	summarize	VERB
ajbmeb-1919	8	17	information	information	NOUN
ajbmeb-1919	8	18	about	about	ADP
ajbmeb-1919	8	19	the	the	DET
ajbmeb-1919	8	20	obligations	obligation	NOUN
ajbmeb-1919	8	21	of	of	ADP
ajbmeb-1919	8	22	a	a	DET
ajbmeb-1919	8	23	business	business	NOUN
ajbmeb-1919	8	24	entity	entity	NOUN
ajbmeb-1919	8	25	to	to	ADP
ajbmeb-1919	8	26	legal	legal	ADJ
ajbmeb-1919	8	27	entities	entity	NOUN
ajbmeb-1919	8	28	and	and	CCONJ
ajbmeb-1919	8	29	individuals	individual	NOUN
ajbmeb-1919	8	30	,	,	PUNCT
ajbmeb-1919	8	31	and	and	CCONJ
ajbmeb-1919	8	32	methodological	methodological	ADJ
ajbmeb-1919	8	33	instructions	instruction	NOUN
ajbmeb-1919	8	34	for	for	ADP
ajbmeb-1919	8	35	accounting	account	VERB
ajbmeb-1919	8	36	for	for	ADP
ajbmeb-1919	8	37	obligations	obligation	NOUN
ajbmeb-1919	8	38	using	use	VERB
ajbmeb-1919	8	39	them	they	PRON
ajbmeb-1919	8	40	are	be	AUX
ajbmeb-1919	8	41	given	give	VERB
ajbmeb-1919	8	42	.	.	PUNCT
ajbmeb-1919	9	1	also	also	ADV
ajbmeb-1919	9	2	,	,	PUNCT
ajbmeb-1919	9	3	the	the	DET
ajbmeb-1919	9	4	procedure	procedure	NOUN
ajbmeb-1919	9	5	for	for	ADP
ajbmeb-1919	9	6	reflecting	reflect	VERB
ajbmeb-1919	9	7	obligations	obligation	NOUN
ajbmeb-1919	9	8	in	in	ADP
ajbmeb-1919	9	9	the	the	DET
ajbmeb-1919	9	10	passive	passive	ADJ
ajbmeb-1919	9	11	part	part	NOUN
ajbmeb-1919	9	12	of	of	ADP
ajbmeb-1919	9	13	the	the	DET
ajbmeb-1919	9	14	accounting	accounting	NOUN
ajbmeb-1919	9	15	balance	balance	NOUN
ajbmeb-1919	9	16	,	,	PUNCT
ajbmeb-1919	9	17	which	which	PRON
ajbmeb-1919	9	18	is	be	AUX
ajbmeb-1919	9	19	a	a	DET
ajbmeb-1919	9	20	form	form	NOUN
ajbmeb-1919	9	21	of	of	ADP
ajbmeb-1919	9	22	financial	financial	ADJ
ajbmeb-1919	9	23	reporting	reporting	NOUN
ajbmeb-1919	9	24	,	,	PUNCT
ajbmeb-1919	9	25	is	be	AUX
ajbmeb-1919	9	26	established	establish	VERB
ajbmeb-1919	9	27	(	(	PUNCT
ajbmeb-1919	9	28	rules	rule	NOUN
ajbmeb-1919	9	29	,	,	PUNCT
ajbmeb-1919	9	30	2022	2022	NUM
ajbmeb-1919	9	31	)	)	PUNCT
ajbmeb-1919	9	32	.	.	PUNCT
ajbmeb-1919	10	1	it	it	PRON
ajbmeb-1919	10	2	can	can	AUX
ajbmeb-1919	10	3	be	be	AUX
ajbmeb-1919	10	4	seen	see	VERB
ajbmeb-1919	10	5	that	that	SCONJ
ajbmeb-1919	10	6	in	in	ADP
ajbmeb-1919	10	7	our	our	PRON
ajbmeb-1919	10	8	national	national	ADJ
ajbmeb-1919	10	9	accounting	accounting	NOUN
ajbmeb-1919	10	10	and	and	CCONJ
ajbmeb-1919	10	11	reporting	reporting	NOUN
ajbmeb-1919	10	12	system	system	NOUN
ajbmeb-1919	10	13	,	,	PUNCT
ajbmeb-1919	10	14	the	the	DET
ajbmeb-1919	10	15	procedure	procedure	NOUN
ajbmeb-1919	10	16	for	for	ADP
ajbmeb-1919	10	17	separately	separately	ADV
ajbmeb-1919	10	18	accounting	account	VERB
ajbmeb-1919	10	19	and	and	CCONJ
ajbmeb-1919	10	20	reflecting	reflect	VERB
ajbmeb-1919	10	21	the	the	DET
ajbmeb-1919	10	22	estimated	estimate	VERB
ajbmeb-1919	10	23	liabilities	liability	NOUN
ajbmeb-1919	10	24	and	and	CCONJ
ajbmeb-1919	10	25	contingent	contingent	ADJ
ajbmeb-1919	10	26	liabilities	liability	NOUN
ajbmeb-1919	10	27	in	in	ADP
ajbmeb-1919	10	28	the	the	DET
ajbmeb-1919	10	29	financial	financial	ADJ
ajbmeb-1919	10	30	report	report	NOUN
ajbmeb-1919	10	31	is	be	AUX
ajbmeb-1919	10	32	not	not	PART
ajbmeb-1919	10	33	indicated	indicate	VERB
ajbmeb-1919	10	34	.	.	PUNCT
ajbmeb-1919	11	1	if	if	SCONJ
ajbmeb-1919	11	2	we	we	PRON
ajbmeb-1919	11	3	look	look	VERB
ajbmeb-1919	11	4	at	at	ADP
ajbmeb-1919	11	5	the	the	DET
ajbmeb-1919	11	6	international	international	ADJ
ajbmeb-1919	11	7	standards	standard	NOUN
ajbmeb-1919	11	8	of	of	ADP
ajbmeb-1919	11	9	financial	financial	ADJ
ajbmeb-1919	11	10	reporting	reporting	NOUN
ajbmeb-1919	11	11	,	,	PUNCT
ajbmeb-1919	11	12	the	the	DET
ajbmeb-1919	11	13	accounting	accounting	NOUN
ajbmeb-1919	11	14	of	of	ADP
ajbmeb-1919	11	15	estimated	estimate	VERB
ajbmeb-1919	11	16	liabilities	liability	NOUN
ajbmeb-1919	11	17	and	and	CCONJ
ajbmeb-1919	11	18	contingent	contingent	ADJ
ajbmeb-1919	11	19	liabilities	liability	NOUN
ajbmeb-1919	11	20	and	and	CCONJ
ajbmeb-1919	11	21	their	their	PRON
ajbmeb-1919	11	22	reflection	reflection	NOUN
ajbmeb-1919	11	23	in	in	ADP
ajbmeb-1919	11	24	financial	financial	ADJ
ajbmeb-1919	11	25	statements	statement	NOUN
ajbmeb-1919	11	26	is	be	AUX
ajbmeb-1919	11	27	regulated	regulate	VERB
ajbmeb-1919	11	28	by	by	ADP
ajbmeb-1919	11	29	the	the	DET
ajbmeb-1919	11	30	international	international	ADJ
ajbmeb-1919	11	31	accounting	accounting	NOUN
ajbmeb-1919	11	32	standard	standard	PROPN
ajbmeb-1919	11	33	(	(	PUNCT
ajbmeb-1919	11	34	ias	ias	PROPN
ajbmeb-1919	11	35	,	,	PUNCT
ajbmeb-1919	11	36	37	37	NUM
ajbmeb-1919	11	37	)	)	PUNCT
ajbmeb-1919	11	38	entitled	entitle	VERB
ajbmeb-1919	11	39	"	"	PUNCT
ajbmeb-1919	11	40	estimated	estimate	VERB
ajbmeb-1919	11	41	liabilities	liability	NOUN
ajbmeb-1919	11	42	,	,	PUNCT
ajbmeb-1919	11	43	contingent	contingent	ADJ
ajbmeb-1919	11	44	liabilities	liability	NOUN
ajbmeb-1919	11	45	and	and	CCONJ
ajbmeb-1919	11	46	contingent	contingent	ADJ
ajbmeb-1919	11	47	assets	asset	NOUN
ajbmeb-1919	11	48	"	"	PUNCT
ajbmeb-1919	11	49	no	no	NOUN
ajbmeb-1919	11	50	.	.	NOUN
ajbmeb-1919	12	1	37	37	NUM
ajbmeb-1919	12	2	.	.	PUNCT
ajbmeb-1919	13	1	it	it	PRON
ajbmeb-1919	13	2	states	state	VERB
ajbmeb-1919	13	3	that	that	SCONJ
ajbmeb-1919	13	4	the	the	DET
ajbmeb-1919	13	5	objective	objective	NOUN
ajbmeb-1919	13	6	of	of	ADP
ajbmeb-1919	13	7	this	this	DET
ajbmeb-1919	13	8	international	international	ADJ
ajbmeb-1919	13	9	standard	standard	NOUN
ajbmeb-1919	13	10	is	be	AUX
ajbmeb-1919	13	11	to	to	PART
ajbmeb-1919	13	12	ensure	ensure	VERB
ajbmeb-1919	13	13	that	that	SCONJ
ajbmeb-1919	13	14	appropriate	appropriate	ADJ
ajbmeb-1919	13	15	recognition	recognition	NOUN
ajbmeb-1919	13	16	criteria	criterion	NOUN
ajbmeb-1919	13	17	and	and	CCONJ
ajbmeb-1919	13	18	valuation	valuation	NOUN
ajbmeb-1919	13	19	bases	basis	NOUN
ajbmeb-1919	13	20	are	be	AUX
ajbmeb-1919	13	21	applied	apply	VERB
ajbmeb-1919	13	22	to	to	ADP
ajbmeb-1919	13	23	measured	measure	VERB
ajbmeb-1919	13	24	liabilities	liability	NOUN
ajbmeb-1919	13	25	,	,	PUNCT
ajbmeb-1919	13	26	contingent	contingent	ADJ
ajbmeb-1919	13	27	liabilities	liability	NOUN
ajbmeb-1919	13	28	and	and	CCONJ
ajbmeb-1919	13	29	contingent	contingent	ADJ
ajbmeb-1919	13	30	assets	asset	NOUN
ajbmeb-1919	13	31	,	,	PUNCT
ajbmeb-1919	13	32	and	and	CCONJ
ajbmeb-1919	13	33	that	that	SCONJ
ajbmeb-1919	13	34	sufficient	sufficient	ADJ
ajbmeb-1919	13	35	disclosure	disclosure	NOUN
ajbmeb-1919	13	36	is	be	AUX
ajbmeb-1919	13	37	provided	provide	VERB
ajbmeb-1919	13	38	in	in	ADP
ajbmeb-1919	13	39	the	the	DET
ajbmeb-1919	13	40	notes	note	NOUN
ajbmeb-1919	13	41	to	to	PART
ajbmeb-1919	13	42	enable	enable	VERB
ajbmeb-1919	13	43	users	user	NOUN
ajbmeb-1919	13	44	to	to	PART
ajbmeb-1919	13	45	understand	understand	VERB
ajbmeb-1919	13	46	their	their	PRON
ajbmeb-1919	13	47	nature	nature	NOUN
ajbmeb-1919	13	48	,	,	PUNCT
ajbmeb-1919	13	49	timing	timing	NOUN
ajbmeb-1919	13	50	and	and	CCONJ
ajbmeb-1919	13	51	value	value	NOUN
ajbmeb-1919	13	52	.	.	PUNCT
ajbmeb-1919	14	1	however	however	ADV
ajbmeb-1919	14	2	,	,	PUNCT
ajbmeb-1919	14	3	in	in	ADP
ajbmeb-1919	14	4	practice	practice	NOUN
ajbmeb-1919	14	5	,	,	PUNCT
ajbmeb-1919	14	6	as	as	ADP
ajbmeb-1919	14	7	a	a	DET
ajbmeb-1919	14	8	result	result	NOUN
ajbmeb-1919	14	9	of	of	ADP
ajbmeb-1919	14	10	the	the	DET
ajbmeb-1919	14	11	incorrect	incorrect	ADJ
ajbmeb-1919	14	12	interpretation	interpretation	NOUN
ajbmeb-1919	14	13	of	of	ADP
ajbmeb-1919	14	14	the	the	DET
ajbmeb-1919	14	15	rules	rule	NOUN
ajbmeb-1919	14	16	set	set	VERB
ajbmeb-1919	14	17	forth	forth	ADP
ajbmeb-1919	14	18	in	in	ADP
ajbmeb-1919	14	19	ias	ias	PROPN
ajbmeb-1919	14	20	no	no	INTJ
ajbmeb-1919	14	21	.	.	PROPN
ajbmeb-1919	14	22	37	37	NUM
ajbmeb-1919	14	23	in	in	ADP
ajbmeb-1919	14	24	calculating	calculate	VERB
ajbmeb-1919	14	25	,	,	PUNCT
ajbmeb-1919	14	26	accounting	account	VERB
ajbmeb-1919	14	27	,	,	PUNCT
ajbmeb-1919	14	28	reflecting	reflect	VERB
ajbmeb-1919	14	29	in	in	ADP
ajbmeb-1919	14	30	the	the	DET
ajbmeb-1919	14	31	financial	financial	ADJ
ajbmeb-1919	14	32	statement	statement	NOUN
ajbmeb-1919	14	33	and	and	CCONJ
ajbmeb-1919	14	34	explaining	explain	VERB
ajbmeb-1919	14	35	the	the	DET
ajbmeb-1919	14	36	information	information	NOUN
ajbmeb-1919	14	37	in	in	ADP
ajbmeb-1919	14	38	the	the	DET
ajbmeb-1919	14	39	comments	comment	NOUN
ajbmeb-1919	14	40	to	to	ADP
ajbmeb-1919	14	41	the	the	DET
ajbmeb-1919	14	42	liabilities	liability	NOUN
ajbmeb-1919	14	43	and	and	CCONJ
ajbmeb-1919	14	44	contingent	contingent	ADJ
ajbmeb-1919	14	45	liabilities	liability	NOUN
ajbmeb-1919	14	46	assessed	assess	VERB
ajbmeb-1919	14	47	by	by	ADP
ajbmeb-1919	14	48	american	american	ADJ
ajbmeb-1919	14	49	journal	journal	PROPN
ajbmeb-1919	14	50	of	of	ADP
ajbmeb-1919	14	51	business	business	NOUN
ajbmeb-1919	14	52	management	management	NOUN
ajbmeb-1919	14	53	,	,	PUNCT
ajbmeb-1919	14	54	economics	economic	NOUN
ajbmeb-1919	14	55	and	and	CCONJ
ajbmeb-1919	14	56	banking	banking	NOUN
ajbmeb-1919	14	57	volume	volume	NOUN
ajbmeb-1919	14	58	22	22	NUM
ajbmeb-1919	14	59	march	march	PROPN
ajbmeb-1919	14	60	2024	2024	NUM
ajbmeb-1919	14	61	p	p	NOUN
ajbmeb-1919	14	62	a	a	DET
ajbmeb-1919	14	63	g	g	NOUN
ajbmeb-1919	14	64	e	e	NOUN
ajbmeb-1919	14	65	|	|	ADV
ajbmeb-1919	14	66	98	98	NUM
ajbmeb-1919	14	67	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1919	14	68	some	some	DET
ajbmeb-1919	14	69	business	business	NOUN
ajbmeb-1919	14	70	entities	entity	NOUN
ajbmeb-1919	14	71	,	,	PUNCT
ajbmeb-1919	14	72	the	the	DET
ajbmeb-1919	14	73	users	user	NOUN
ajbmeb-1919	14	74	of	of	ADP
ajbmeb-1919	14	75	the	the	DET
ajbmeb-1919	14	76	information	information	NOUN
ajbmeb-1919	14	77	are	be	AUX
ajbmeb-1919	14	78	not	not	PART
ajbmeb-1919	14	79	provided	provide	VERB
ajbmeb-1919	14	80	with	with	ADP
ajbmeb-1919	14	81	enough	enough	ADJ
ajbmeb-1919	14	82	information	information	NOUN
ajbmeb-1919	14	83	to	to	PART
ajbmeb-1919	14	84	understand	understand	VERB
ajbmeb-1919	14	85	their	their	PRON
ajbmeb-1919	14	86	nature	nature	NOUN
ajbmeb-1919	14	87	,	,	PUNCT
ajbmeb-1919	14	88	time	time	NOUN
ajbmeb-1919	14	89	and	and	CCONJ
ajbmeb-1919	14	90	value	value	NOUN
ajbmeb-1919	14	91	.	.	PUNCT
ajbmeb-1919	15	1	not	not	PART
ajbmeb-1919	15	2	provided	provide	VERB
ajbmeb-1919	15	3	.	.	PUNCT
ajbmeb-1919	16	1	this	this	PRON
ajbmeb-1919	16	2	has	have	VERB
ajbmeb-1919	16	3	a	a	DET
ajbmeb-1919	16	4	negative	negative	ADJ
ajbmeb-1919	16	5	impact	impact	NOUN
ajbmeb-1919	16	6	on	on	ADP
ajbmeb-1919	16	7	making	make	VERB
ajbmeb-1919	16	8	rational	rational	ADJ
ajbmeb-1919	16	9	management	management	NOUN
ajbmeb-1919	16	10	decisions	decision	NOUN
ajbmeb-1919	16	11	regarding	regard	VERB
ajbmeb-1919	16	12	their	their	PRON
ajbmeb-1919	16	13	accounting	accounting	NOUN
ajbmeb-1919	16	14	and	and	CCONJ
ajbmeb-1919	16	15	financial	financial	ADJ
ajbmeb-1919	16	16	reporting	reporting	NOUN
ajbmeb-1919	16	17	.	.	PUNCT
ajbmeb-1919	17	1	literature	literature	NOUN
ajbmeb-1919	17	2	review	review	NOUN
ajbmeb-1919	17	3	of	of	ADP
ajbmeb-1919	17	4	course	course	NOUN
ajbmeb-1919	17	5	,	,	PUNCT
ajbmeb-1919	17	6	several	several	ADJ
ajbmeb-1919	17	7	studies	study	NOUN
ajbmeb-1919	17	8	have	have	AUX
ajbmeb-1919	17	9	been	be	AUX
ajbmeb-1919	17	10	conducted	conduct	VERB
ajbmeb-1919	17	11	on	on	ADP
ajbmeb-1919	17	12	the	the	DET
ajbmeb-1919	17	13	recognition	recognition	NOUN
ajbmeb-1919	17	14	,	,	PUNCT
ajbmeb-1919	17	15	measurement	measurement	NOUN
ajbmeb-1919	17	16	,	,	PUNCT
ajbmeb-1919	17	17	accounting	accounting	NOUN
ajbmeb-1919	17	18	and	and	CCONJ
ajbmeb-1919	17	19	financial	financial	ADJ
ajbmeb-1919	17	20	reporting	reporting	NOUN
ajbmeb-1919	17	21	of	of	ADP
ajbmeb-1919	17	22	liabilities	liability	NOUN
ajbmeb-1919	17	23	.	.	PUNCT
ajbmeb-1919	18	1	in	in	ADP
ajbmeb-1919	18	2	particular	particular	ADJ
ajbmeb-1919	18	3	,	,	PUNCT
ajbmeb-1919	18	4	economists	economist	NOUN
ajbmeb-1919	18	5	needles	needles	PROPN
ajbmeb-1919	18	6	b.	b.	PROPN
ajbmeb-1919	18	7	,	,	PUNCT
ajbmeb-1919	18	8	anderson	anderson	PROPN
ajbmeb-1919	18	9	h.	h.	PROPN
ajbmeb-1919	18	10	and	and	CCONJ
ajbmeb-1919	18	11	caldwell	caldwell	PROPN
ajbmeb-1919	18	12	d.	d.	PROPN
ajbmeb-1919	18	13	,	,	PUNCT
ajbmeb-1919	18	14	dividing	divide	VERB
ajbmeb-1919	18	15	liabilities	liability	NOUN
ajbmeb-1919	18	16	into	into	ADP
ajbmeb-1919	18	17	long	long	ADJ
ajbmeb-1919	18	18	-	-	PUNCT
ajbmeb-1919	18	19	term	term	NOUN
ajbmeb-1919	18	20	and	and	CCONJ
ajbmeb-1919	18	21	current	current	ADJ
ajbmeb-1919	18	22	liabilities	liability	NOUN
ajbmeb-1919	18	23	,	,	PUNCT
ajbmeb-1919	18	24	classify	classify	VERB
ajbmeb-1919	18	25	current	current	ADJ
ajbmeb-1919	18	26	liabilities	liability	NOUN
ajbmeb-1919	18	27	as	as	SCONJ
ajbmeb-1919	18	28	follows	follow	VERB
ajbmeb-1919	18	29	:	:	PUNCT
ajbmeb-1919	18	30	1	1	X
ajbmeb-1919	18	31	.	.	X
ajbmeb-1919	18	32	net	net	ADJ
ajbmeb-1919	18	33	identified	identify	VERB
ajbmeb-1919	18	34	liabilities	liability	NOUN
ajbmeb-1919	18	35	:	:	PUNCT
ajbmeb-1919	18	36	accounts	account	VERB
ajbmeb-1919	18	37	payable	payable	ADJ
ajbmeb-1919	18	38	,	,	PUNCT
ajbmeb-1919	18	39	notes	note	NOUN
ajbmeb-1919	18	40	payable	payable	ADJ
ajbmeb-1919	18	41	,	,	PUNCT
ajbmeb-1919	18	42	interest	interest	NOUN
ajbmeb-1919	18	43	payable	payable	ADJ
ajbmeb-1919	18	44	,	,	PUNCT
ajbmeb-1919	18	45	supplies	supply	NOUN
ajbmeb-1919	18	46	,	,	PUNCT
ajbmeb-1919	18	47	payroll	payroll	NOUN
ajbmeb-1919	18	48	,	,	PUNCT
ajbmeb-1919	18	49	sales	sale	NOUN
ajbmeb-1919	18	50	tax	tax	NOUN
ajbmeb-1919	18	51	payable	payable	ADJ
ajbmeb-1919	18	52	,	,	PUNCT
ajbmeb-1919	18	53	current	current	ADJ
ajbmeb-1919	18	54	portion	portion	NOUN
ajbmeb-1919	18	55	of	of	ADP
ajbmeb-1919	18	56	long	long	ADJ
ajbmeb-1919	18	57	-	-	PUNCT
ajbmeb-1919	18	58	term	term	NOUN
ajbmeb-1919	18	59	payables	payable	NOUN
ajbmeb-1919	18	60	.	.	PUNCT
ajbmeb-1919	19	1	2	2	X
ajbmeb-1919	19	2	.	.	X
ajbmeb-1919	19	3	estimated	estimate	VERB
ajbmeb-1919	19	4	liabilities	liability	NOUN
ajbmeb-1919	19	5	:	:	PUNCT
ajbmeb-1919	19	6	product	product	NOUN
ajbmeb-1919	19	7	warranty	warranty	NOUN
ajbmeb-1919	19	8	liabilities	liability	NOUN
ajbmeb-1919	19	9	.	.	PUNCT
ajbmeb-1919	20	1	3	3	X
ajbmeb-1919	20	2	.	.	X
ajbmeb-1919	20	3	contingent	contingent	ADJ
ajbmeb-1919	20	4	liabilities	liability	NOUN
ajbmeb-1919	20	5	:	:	PUNCT
ajbmeb-1919	20	6	litigation	litigation	NOUN
ajbmeb-1919	20	7	,	,	PUNCT
ajbmeb-1919	20	8	discount	discount	NOUN
ajbmeb-1919	20	9	on	on	ADP
ajbmeb-1919	20	10	a	a	DET
ajbmeb-1919	20	11	note	note	NOUN
ajbmeb-1919	20	12	receivable	receivable	ADJ
ajbmeb-1919	20	13	,	,	PUNCT
ajbmeb-1919	20	14	income	income	NOUN
ajbmeb-1919	20	15	tax	tax	NOUN
ajbmeb-1919	20	16	payments	payment	NOUN
ajbmeb-1919	20	17	due	due	ADJ
ajbmeb-1919	20	18	under	under	ADP
ajbmeb-1919	20	19	certain	certain	ADJ
ajbmeb-1919	20	20	conditions	condition	NOUN
ajbmeb-1919	20	21	(	(	PUNCT
ajbmeb-1919	20	22	needles	needle	NOUN
ajbmeb-1919	20	23	,	,	PUNCT
ajbmeb-1919	20	24	anderson	anderson	PROPN
ajbmeb-1919	20	25	and	and	CCONJ
ajbmeb-1919	20	26	caldwell	caldwell	PROPN
ajbmeb-1919	20	27	,	,	PUNCT
ajbmeb-1919	20	28	2022	2022	NUM
ajbmeb-1919	20	29	)	)	PUNCT
ajbmeb-1919	20	30	.	.	PUNCT
ajbmeb-1919	21	1	this	this	DET
ajbmeb-1919	21	2	classification	classification	NOUN
ajbmeb-1919	21	3	of	of	ADP
ajbmeb-1919	21	4	current	current	ADJ
ajbmeb-1919	21	5	liabilities	liability	NOUN
ajbmeb-1919	21	6	by	by	ADP
ajbmeb-1919	21	7	these	these	DET
ajbmeb-1919	21	8	authors	author	NOUN
ajbmeb-1919	21	9	is	be	AUX
ajbmeb-1919	21	10	correct	correct	ADJ
ajbmeb-1919	21	11	if	if	SCONJ
ajbmeb-1919	21	12	we	we	PRON
ajbmeb-1919	21	13	proceed	proceed	VERB
ajbmeb-1919	21	14	from	from	ADP
ajbmeb-1919	21	15	their	their	PRON
ajbmeb-1919	21	16	content	content	NOUN
ajbmeb-1919	21	17	.	.	PUNCT
ajbmeb-1919	22	1	however	however	ADV
ajbmeb-1919	22	2	,	,	PUNCT
ajbmeb-1919	22	3	these	these	DET
ajbmeb-1919	22	4	three	three	NUM
ajbmeb-1919	22	5	categories	category	NOUN
ajbmeb-1919	22	6	do	do	AUX
ajbmeb-1919	22	7	not	not	PART
ajbmeb-1919	22	8	reveal	reveal	VERB
ajbmeb-1919	22	9	the	the	DET
ajbmeb-1919	22	10	full	full	ADJ
ajbmeb-1919	22	11	composition	composition	NOUN
ajbmeb-1919	22	12	of	of	ADP
ajbmeb-1919	22	13	obligations	obligation	NOUN
ajbmeb-1919	22	14	.	.	PUNCT
ajbmeb-1919	23	1	discussion	discussion	NOUN
ajbmeb-1919	23	2	and	and	CCONJ
ajbmeb-1919	23	3	analysis	analysis	NOUN
ajbmeb-1919	23	4	although	although	SCONJ
ajbmeb-1919	23	5	liabilities	liability	NOUN
ajbmeb-1919	23	6	generally	generally	ADV
ajbmeb-1919	23	7	appear	appear	VERB
ajbmeb-1919	23	8	on	on	ADP
ajbmeb-1919	23	9	the	the	DET
ajbmeb-1919	23	10	balance	balance	NOUN
ajbmeb-1919	23	11	sheet	sheet	NOUN
ajbmeb-1919	23	12	as	as	ADP
ajbmeb-1919	23	13	sources	source	NOUN
ajbmeb-1919	23	14	of	of	ADP
ajbmeb-1919	23	15	assets	asset	NOUN
ajbmeb-1919	23	16	,	,	PUNCT
ajbmeb-1919	23	17	each	each	PRON
ajbmeb-1919	23	18	has	have	VERB
ajbmeb-1919	23	19	a	a	DET
ajbmeb-1919	23	20	different	different	ADJ
ajbmeb-1919	23	21	economic	economic	ADJ
ajbmeb-1919	23	22	meaning	meaning	NOUN
ajbmeb-1919	23	23	,	,	PUNCT
ajbmeb-1919	23	24	components	component	NOUN
ajbmeb-1919	23	25	,	,	PUNCT
ajbmeb-1919	23	26	and	and	CCONJ
ajbmeb-1919	23	27	other	other	ADJ
ajbmeb-1919	23	28	fundamental	fundamental	ADJ
ajbmeb-1919	23	29	distinguishing	distinguish	VERB
ajbmeb-1919	23	30	characteristics	characteristic	NOUN
ajbmeb-1919	23	31	.	.	PUNCT
ajbmeb-1919	24	1	currently	currently	ADV
ajbmeb-1919	24	2	,	,	PUNCT
ajbmeb-1919	24	3	considerable	considerable	ADJ
ajbmeb-1919	24	4	attention	attention	NOUN
ajbmeb-1919	24	5	is	be	AUX
ajbmeb-1919	24	6	paid	pay	VERB
ajbmeb-1919	24	7	to	to	ADP
ajbmeb-1919	24	8	the	the	DET
ajbmeb-1919	24	9	estimated	estimate	VERB
ajbmeb-1919	24	10	liabilities	liability	NOUN
ajbmeb-1919	24	11	as	as	ADP
ajbmeb-1919	24	12	a	a	DET
ajbmeb-1919	24	13	liability	liability	NOUN
ajbmeb-1919	24	14	with	with	ADP
ajbmeb-1919	24	15	an	an	DET
ajbmeb-1919	24	16	uncertain	uncertain	ADJ
ajbmeb-1919	24	17	performance	performance	NOUN
ajbmeb-1919	24	18	period	period	NOUN
ajbmeb-1919	24	19	or	or	CCONJ
ajbmeb-1919	24	20	an	an	DET
ajbmeb-1919	24	21	uncertain	uncertain	ADJ
ajbmeb-1919	24	22	value	value	NOUN
ajbmeb-1919	24	23	.	.	PUNCT
ajbmeb-1919	25	1	the	the	DET
ajbmeb-1919	25	2	issue	issue	NOUN
ajbmeb-1919	25	3	of	of	ADP
ajbmeb-1919	25	4	estimated	estimate	VERB
ajbmeb-1919	25	5	liabilities	liability	NOUN
ajbmeb-1919	25	6	and	and	CCONJ
ajbmeb-1919	25	7	their	their	PRON
ajbmeb-1919	25	8	composition	composition	NOUN
ajbmeb-1919	25	9	remains	remain	VERB
ajbmeb-1919	25	10	controversial	controversial	ADJ
ajbmeb-1919	25	11	in	in	ADP
ajbmeb-1919	25	12	the	the	DET
ajbmeb-1919	25	13	majority	majority	NOUN
ajbmeb-1919	25	14	of	of	ADP
ajbmeb-1919	25	15	research	research	NOUN
ajbmeb-1919	25	16	papers	paper	NOUN
ajbmeb-1919	25	17	.	.	PUNCT
ajbmeb-1919	26	1	estimated	estimate	VERB
ajbmeb-1919	26	2	liabilities	liability	NOUN
ajbmeb-1919	26	3	are	be	AUX
ajbmeb-1919	26	4	liabilities	liability	NOUN
ajbmeb-1919	26	5	that	that	PRON
ajbmeb-1919	26	6	are	be	AUX
ajbmeb-1919	26	7	recognized	recognize	VERB
ajbmeb-1919	26	8	as	as	ADP
ajbmeb-1919	26	9	liabilities	liability	NOUN
ajbmeb-1919	26	10	(	(	PUNCT
ajbmeb-1919	26	11	believed	believe	VERB
ajbmeb-1919	26	12	to	to	PART
ajbmeb-1919	26	13	be	be	AUX
ajbmeb-1919	26	14	reliably	reliably	ADV
ajbmeb-1919	26	15	measurable	measurable	ADJ
ajbmeb-1919	26	16	)	)	PUNCT
ajbmeb-1919	26	17	because	because	SCONJ
ajbmeb-1919	26	18	there	there	PRON
ajbmeb-1919	26	19	is	be	VERB
ajbmeb-1919	26	20	an	an	DET
ajbmeb-1919	26	21	existing	exist	VERB
ajbmeb-1919	26	22	liability	liability	NOUN
ajbmeb-1919	26	23	and	and	CCONJ
ajbmeb-1919	26	24	it	it	PRON
ajbmeb-1919	26	25	is	be	AUX
ajbmeb-1919	26	26	probable	probable	ADJ
ajbmeb-1919	26	27	that	that	SCONJ
ajbmeb-1919	26	28	an	an	DET
ajbmeb-1919	26	29	outflow	outflow	NOUN
ajbmeb-1919	26	30	of	of	ADP
ajbmeb-1919	26	31	resources	resource	NOUN
ajbmeb-1919	26	32	embodying	embody	VERB
ajbmeb-1919	26	33	economic	economic	ADJ
ajbmeb-1919	26	34	value	value	NOUN
ajbmeb-1919	26	35	will	will	AUX
ajbmeb-1919	26	36	be	be	AUX
ajbmeb-1919	26	37	required	require	VERB
ajbmeb-1919	26	38	to	to	PART
ajbmeb-1919	26	39	settle	settle	VERB
ajbmeb-1919	26	40	the	the	DET
ajbmeb-1919	26	41	liability	liability	NOUN
ajbmeb-1919	26	42	.	.	PUNCT
ajbmeb-1919	27	1	as	as	SCONJ
ajbmeb-1919	27	2	it	it	PRON
ajbmeb-1919	27	3	has	have	AUX
ajbmeb-1919	27	4	been	be	AUX
ajbmeb-1919	27	5	emphasized	emphasize	VERB
ajbmeb-1919	27	6	by	by	ADP
ajbmeb-1919	27	7	s.n	s.n	PROPN
ajbmeb-1919	27	8	.	.	PROPN
ajbmeb-1919	27	9	tashnazarov	tashnazarov	PROPN
ajbmeb-1919	27	10	,	,	PUNCT
ajbmeb-1919	27	11	r.	r.	PROPN
ajbmeb-1919	27	12	hermanson	hermanson	PROPN
ajbmeb-1919	27	13	includes	include	VERB
ajbmeb-1919	27	14	only	only	ADJ
ajbmeb-1919	27	15	liabilities	liability	NOUN
ajbmeb-1919	27	16	related	relate	VERB
ajbmeb-1919	27	17	to	to	ADP
ajbmeb-1919	27	18	product	product	NOUN
ajbmeb-1919	27	19	guarantees	guarantee	NOUN
ajbmeb-1919	27	20	in	in	ADP
ajbmeb-1919	27	21	the	the	DET
ajbmeb-1919	27	22	estimated	estimate	VERB
ajbmeb-1919	27	23	liabilities	liability	NOUN
ajbmeb-1919	27	24	(	(	PUNCT
ajbmeb-1919	27	25	tashnazarov	tashnazarov	NOUN
ajbmeb-1919	27	26	,	,	PUNCT
ajbmeb-1919	27	27	2016	2016	NUM
ajbmeb-1919	27	28	)	)	PUNCT
ajbmeb-1919	27	29	,	,	PUNCT
ajbmeb-1919	27	30	while	while	SCONJ
ajbmeb-1919	27	31	b.	b.	PROPN
ajbmeb-1919	27	32	needles	needles	PROPN
ajbmeb-1919	27	33	also	also	ADV
ajbmeb-1919	27	34	includes	include	VERB
ajbmeb-1919	27	35	liabilities	liability	NOUN
ajbmeb-1919	27	36	for	for	ADP
ajbmeb-1919	27	37	income	income	NOUN
ajbmeb-1919	27	38	tax	tax	NOUN
ajbmeb-1919	27	39	,	,	PUNCT
ajbmeb-1919	27	40	property	property	NOUN
ajbmeb-1919	27	41	tax	tax	NOUN
ajbmeb-1919	27	42	and	and	CCONJ
ajbmeb-1919	27	43	annual	annual	ADJ
ajbmeb-1919	27	44	leave	leave	NOUN
ajbmeb-1919	27	45	in	in	ADP
ajbmeb-1919	27	46	this	this	DET
ajbmeb-1919	27	47	group	group	NOUN
ajbmeb-1919	27	48	.	.	PUNCT
ajbmeb-1919	28	1	in	in	ADP
ajbmeb-1919	28	2	his	his	PRON
ajbmeb-1919	28	3	research	research	NOUN
ajbmeb-1919	28	4	article	article	NOUN
ajbmeb-1919	28	5	,	,	PUNCT
ajbmeb-1919	28	6	d.v	d.v	PROPN
ajbmeb-1919	28	7	.	.	PROPN
ajbmeb-1919	28	8	lugovskoy	lugovskoy	PROPN
ajbmeb-1919	28	9	distinguishes	distinguish	VERB
ajbmeb-1919	28	10	the	the	DET
ajbmeb-1919	28	11	types	type	NOUN
ajbmeb-1919	28	12	of	of	ADP
ajbmeb-1919	28	13	liabilities	liability	NOUN
ajbmeb-1919	28	14	that	that	PRON
ajbmeb-1919	28	15	form	form	VERB
ajbmeb-1919	28	16	the	the	DET
ajbmeb-1919	28	17	accounting	accounting	NOUN
ajbmeb-1919	28	18	data	datum	NOUN
ajbmeb-1919	28	19	(	(	PUNCT
ajbmeb-1919	28	20	lugovskoy	lugovskoy	NOUN
ajbmeb-1919	28	21	,	,	PUNCT
ajbmeb-1919	28	22	2014	2014	NUM
ajbmeb-1919	28	23	)	)	PUNCT
ajbmeb-1919	28	24	,	,	PUNCT
ajbmeb-1919	28	25	including	include	VERB
ajbmeb-1919	28	26	:	:	PUNCT
ajbmeb-1919	28	27	–	–	PUNCT
ajbmeb-1919	28	28	estimated	estimate	VERB
ajbmeb-1919	28	29	legal	legal	ADJ
ajbmeb-1919	28	30	liabilities	liability	NOUN
ajbmeb-1919	28	31	,	,	PUNCT
ajbmeb-1919	28	32	i.e.	i.e.	X
ajbmeb-1919	28	33	future	future	ADJ
ajbmeb-1919	28	34	probable	probable	ADJ
ajbmeb-1919	28	35	liabilities	liability	NOUN
ajbmeb-1919	28	36	,	,	PUNCT
ajbmeb-1919	28	37	which	which	PRON
ajbmeb-1919	28	38	are	be	AUX
ajbmeb-1919	28	39	related	relate	VERB
ajbmeb-1919	28	40	to	to	ADP
ajbmeb-1919	28	41	specific	specific	ADJ
ajbmeb-1919	28	42	events	event	NOUN
ajbmeb-1919	28	43	,	,	PUNCT
ajbmeb-1919	28	44	liabilities	liability	NOUN
ajbmeb-1919	28	45	with	with	ADP
ajbmeb-1919	28	46	a	a	DET
ajbmeb-1919	28	47	clear	clear	ADJ
ajbmeb-1919	28	48	deadline	deadline	NOUN
ajbmeb-1919	28	49	or	or	CCONJ
ajbmeb-1919	28	50	duration	duration	NOUN
ajbmeb-1919	28	51	and	and	CCONJ
ajbmeb-1919	28	52	having	have	VERB
ajbmeb-1919	28	53	legal	legal	ADJ
ajbmeb-1919	28	54	force	force	NOUN
ajbmeb-1919	28	55	.	.	PUNCT
ajbmeb-1919	29	1	for	for	ADP
ajbmeb-1919	29	2	example	example	NOUN
ajbmeb-1919	29	3	,	,	PUNCT
ajbmeb-1919	29	4	payments	payment	NOUN
ajbmeb-1919	29	5	that	that	PRON
ajbmeb-1919	29	6	are	be	AUX
ajbmeb-1919	29	7	paid	pay	VERB
ajbmeb-1919	29	8	when	when	SCONJ
ajbmeb-1919	29	9	an	an	DET
ajbmeb-1919	29	10	employee	employee	NOUN
ajbmeb-1919	29	11	is	be	AUX
ajbmeb-1919	29	12	dismissed	dismiss	VERB
ajbmeb-1919	29	13	due	due	ADP
ajbmeb-1919	29	14	to	to	ADP
ajbmeb-1919	29	15	the	the	DET
ajbmeb-1919	29	16	fault	fault	NOUN
ajbmeb-1919	29	17	of	of	ADP
ajbmeb-1919	29	18	the	the	DET
ajbmeb-1919	29	19	employer	employer	NOUN
ajbmeb-1919	29	20	;	;	PUNCT
ajbmeb-1919	29	21	–	–	PUNCT
ajbmeb-1919	29	22	estimated	estimate	VERB
ajbmeb-1919	29	23	conclusive	conclusive	ADJ
ajbmeb-1919	29	24	(	(	PUNCT
ajbmeb-1919	29	25	final	final	ADJ
ajbmeb-1919	29	26	)	)	PUNCT
ajbmeb-1919	29	27	legal	legal	ADJ
ajbmeb-1919	29	28	liabilities	liability	NOUN
ajbmeb-1919	29	29	,	,	PUNCT
ajbmeb-1919	29	30	i.e.	i.e.	X
ajbmeb-1919	29	31	liabilities	liability	NOUN
ajbmeb-1919	29	32	arising	arise	VERB
ajbmeb-1919	29	33	from	from	ADP
ajbmeb-1919	29	34	the	the	DET
ajbmeb-1919	29	35	nature	nature	NOUN
ajbmeb-1919	29	36	of	of	ADP
ajbmeb-1919	29	37	regularity	regularity	NOUN
ajbmeb-1919	29	38	.	.	PUNCT
ajbmeb-1919	30	1	an	an	DET
ajbmeb-1919	30	2	example	example	NOUN
ajbmeb-1919	30	3	of	of	ADP
ajbmeb-1919	30	4	this	this	PRON
ajbmeb-1919	30	5	is	be	AUX
ajbmeb-1919	30	6	the	the	DET
ajbmeb-1919	30	7	warranty	warranty	NOUN
ajbmeb-1919	30	8	liability	liability	NOUN
ajbmeb-1919	30	9	to	to	ADP
ajbmeb-1919	30	10	the	the	DET
ajbmeb-1919	30	11	consumer	consumer	NOUN
ajbmeb-1919	30	12	;	;	PUNCT
ajbmeb-1919	30	13	–	–	PUNCT
ajbmeb-1919	30	14	estimated	estimate	VERB
ajbmeb-1919	30	15	conclusive	conclusive	ADJ
ajbmeb-1919	30	16	liabilities	liability	NOUN
ajbmeb-1919	30	17	,	,	PUNCT
ajbmeb-1919	30	18	first	first	ADV
ajbmeb-1919	30	19	of	of	ADP
ajbmeb-1919	30	20	all	all	PRON
ajbmeb-1919	30	21	,	,	PUNCT
ajbmeb-1919	30	22	liabilities	liability	NOUN
ajbmeb-1919	30	23	related	relate	VERB
ajbmeb-1919	30	24	to	to	ADP
ajbmeb-1919	30	25	the	the	DET
ajbmeb-1919	30	26	specific	specific	ADJ
ajbmeb-1919	30	27	characteristics	characteristic	NOUN
ajbmeb-1919	30	28	of	of	ADP
ajbmeb-1919	30	29	the	the	DET
ajbmeb-1919	30	30	company	company	NOUN
ajbmeb-1919	30	31	’s	’s	PART
ajbmeb-1919	30	32	activities	activity	NOUN
ajbmeb-1919	30	33	,	,	PUNCT
ajbmeb-1919	30	34	rather	rather	ADV
ajbmeb-1919	30	35	than	than	ADP
ajbmeb-1919	30	36	the	the	DET
ajbmeb-1919	30	37	applicable	applicable	ADJ
ajbmeb-1919	30	38	statutory	statutory	ADJ
ajbmeb-1919	30	39	acts	act	NOUN
ajbmeb-1919	30	40	and	and	CCONJ
ajbmeb-1919	30	41	business	business	NOUN
ajbmeb-1919	30	42	contracts	contract	NOUN
ajbmeb-1919	30	43	.	.	PUNCT
ajbmeb-1919	31	1	the	the	DET
ajbmeb-1919	31	2	author	author	NOUN
ajbmeb-1919	31	3	proposes	propose	VERB
ajbmeb-1919	31	4	to	to	PART
ajbmeb-1919	31	5	group	group	VERB
ajbmeb-1919	31	6	them	they	PRON
ajbmeb-1919	31	7	and	and	CCONJ
ajbmeb-1919	31	8	classify	classify	VERB
ajbmeb-1919	31	9	them	they	PRON
ajbmeb-1919	31	10	according	accord	VERB
ajbmeb-1919	31	11	to	to	ADP
ajbmeb-1919	31	12	their	their	PRON
ajbmeb-1919	31	13	specific	specific	ADJ
ajbmeb-1919	31	14	characteristics	characteristic	NOUN
ajbmeb-1919	31	15	so	so	SCONJ
ajbmeb-1919	31	16	that	that	SCONJ
ajbmeb-1919	31	17	the	the	DET
ajbmeb-1919	31	18	analytical	analytical	ADJ
ajbmeb-1919	31	19	calculation	calculation	NOUN
ajbmeb-1919	31	20	of	of	ADP
ajbmeb-1919	31	21	liabilities	liability	NOUN
ajbmeb-1919	31	22	can	can	AUX
ajbmeb-1919	31	23	be	be	AUX
ajbmeb-1919	31	24	carried	carry	VERB
ajbmeb-1919	31	25	out	out	ADP
ajbmeb-1919	31	26	more	more	ADV
ajbmeb-1919	31	27	accurately	accurately	ADV
ajbmeb-1919	31	28	.	.	PUNCT
ajbmeb-1919	32	1	we	we	PRON
ajbmeb-1919	32	2	share	share	VERB
ajbmeb-1919	32	3	the	the	DET
ajbmeb-1919	32	4	opinion	opinion	NOUN
ajbmeb-1919	32	5	of	of	ADP
ajbmeb-1919	32	6	d.v	d.v	PROPN
ajbmeb-1919	32	7	.	.	PROPN
ajbmeb-1919	32	8	lugovskoy	lugovskoy	PROPN
ajbmeb-1919	32	9	,	,	PUNCT
ajbmeb-1919	32	10	and	and	CCONJ
ajbmeb-1919	32	11	we	we	PRON
ajbmeb-1919	32	12	believe	believe	VERB
ajbmeb-1919	32	13	that	that	SCONJ
ajbmeb-1919	32	14	the	the	DET
ajbmeb-1919	32	15	data	datum	NOUN
ajbmeb-1919	32	16	on	on	ADP
ajbmeb-1919	32	17	liability	liability	NOUN
ajbmeb-1919	32	18	accounting	accounting	NOUN
ajbmeb-1919	32	19	should	should	AUX
ajbmeb-1919	32	20	be	be	AUX
ajbmeb-1919	32	21	classified	classify	VERB
ajbmeb-1919	32	22	according	accord	VERB
ajbmeb-1919	32	23	to	to	ADP
ajbmeb-1919	32	24	the	the	DET
ajbmeb-1919	32	25	following	follow	VERB
ajbmeb-1919	32	26	areas	area	NOUN
ajbmeb-1919	32	27	in	in	ADP
ajbmeb-1919	32	28	order	order	NOUN
ajbmeb-1919	32	29	to	to	PART
ajbmeb-1919	32	30	make	make	VERB
ajbmeb-1919	32	31	it	it	PRON
ajbmeb-1919	32	32	more	more	ADV
ajbmeb-1919	32	33	clear	clear	ADJ
ajbmeb-1919	32	34	and	and	CCONJ
ajbmeb-1919	32	35	understandable	understandable	ADJ
ajbmeb-1919	32	36	for	for	ADP
ajbmeb-1919	32	37	the	the	DET
ajbmeb-1919	32	38	users	user	NOUN
ajbmeb-1919	32	39	:	:	PUNCT
ajbmeb-1919	32	40	liabilities	liability	NOUN
ajbmeb-1919	32	41	in	in	ADP
ajbmeb-1919	32	42	the	the	DET
ajbmeb-1919	32	43	field	field	NOUN
ajbmeb-1919	32	44	of	of	ADP
ajbmeb-1919	32	45	production	production	NOUN
ajbmeb-1919	32	46	;	;	PUNCT
ajbmeb-1919	32	47	liabilities	liability	NOUN
ajbmeb-1919	32	48	in	in	ADP
ajbmeb-1919	32	49	the	the	DET
ajbmeb-1919	32	50	field	field	NOUN
ajbmeb-1919	32	51	of	of	ADP
ajbmeb-1919	32	52	service	service	NOUN
ajbmeb-1919	32	53	;	;	PUNCT
ajbmeb-1919	32	54	american	american	ADJ
ajbmeb-1919	32	55	journal	journal	PROPN
ajbmeb-1919	32	56	of	of	ADP
ajbmeb-1919	32	57	business	business	NOUN
ajbmeb-1919	32	58	management	management	NOUN
ajbmeb-1919	32	59	,	,	PUNCT
ajbmeb-1919	32	60	economics	economic	NOUN
ajbmeb-1919	32	61	and	and	CCONJ
ajbmeb-1919	32	62	banking	banking	NOUN
ajbmeb-1919	32	63	volume	volume	NOUN
ajbmeb-1919	32	64	22	22	NUM
ajbmeb-1919	32	65	march	march	PROPN
ajbmeb-1919	32	66	2024	2024	NUM
ajbmeb-1919	32	67	p	p	NOUN
ajbmeb-1919	32	68	a	a	DET
ajbmeb-1919	32	69	g	g	NOUN
ajbmeb-1919	32	70	e	e	NOUN
ajbmeb-1919	32	71	|	|	ADV
ajbmeb-1919	32	72	99	99	NUM
ajbmeb-1919	32	73	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1919	32	74	liabilities	liability	NOUN
ajbmeb-1919	32	75	in	in	ADP
ajbmeb-1919	32	76	the	the	DET
ajbmeb-1919	32	77	field	field	NOUN
ajbmeb-1919	32	78	of	of	ADP
ajbmeb-1919	32	79	work	work	NOUN
ajbmeb-1919	32	80	performance	performance	NOUN
ajbmeb-1919	32	81	;	;	PUNCT
ajbmeb-1919	33	1	liabilities	liability	NOUN
ajbmeb-1919	33	2	of	of	ADP
ajbmeb-1919	33	3	the	the	DET
ajbmeb-1919	33	4	financial	financial	ADJ
ajbmeb-1919	33	5	system	system	NOUN
ajbmeb-1919	33	6	;	;	PUNCT
ajbmeb-1919	33	7	liabilities	liability	NOUN
ajbmeb-1919	33	8	of	of	ADP
ajbmeb-1919	33	9	the	the	DET
ajbmeb-1919	33	10	insurance	insurance	NOUN
ajbmeb-1919	33	11	sector	sector	NOUN
ajbmeb-1919	33	12	;	;	PUNCT
ajbmeb-1919	33	13	liabilities	liability	NOUN
ajbmeb-1919	33	14	arising	arise	VERB
ajbmeb-1919	33	15	in	in	ADP
ajbmeb-1919	33	16	rental	rental	ADJ
ajbmeb-1919	33	17	(	(	PUNCT
ajbmeb-1919	33	18	leasing	leasing	NOUN
ajbmeb-1919	33	19	)	)	PUNCT
ajbmeb-1919	33	20	relations	relation	NOUN
ajbmeb-1919	33	21	;	;	PUNCT
ajbmeb-1919	33	22	liabilities	liability	NOUN
ajbmeb-1919	33	23	related	relate	VERB
ajbmeb-1919	33	24	to	to	ADP
ajbmeb-1919	33	25	trade	trade	NOUN
ajbmeb-1919	33	26	operations	operation	NOUN
ajbmeb-1919	33	27	.	.	PUNCT
ajbmeb-1919	34	1	it	it	PRON
ajbmeb-1919	34	2	should	should	AUX
ajbmeb-1919	34	3	be	be	AUX
ajbmeb-1919	34	4	noted	note	VERB
ajbmeb-1919	34	5	that	that	SCONJ
ajbmeb-1919	34	6	liabilities	liability	NOUN
ajbmeb-1919	34	7	related	relate	VERB
ajbmeb-1919	34	8	to	to	ADP
ajbmeb-1919	34	9	the	the	DET
ajbmeb-1919	34	10	specific	specific	ADJ
ajbmeb-1919	34	11	characteristics	characteristic	NOUN
ajbmeb-1919	34	12	of	of	ADP
ajbmeb-1919	34	13	the	the	DET
ajbmeb-1919	34	14	company	company	NOUN
ajbmeb-1919	34	15	occur	occur	VERB
ajbmeb-1919	34	16	because	because	SCONJ
ajbmeb-1919	34	17	of	of	ADP
ajbmeb-1919	34	18	economic	economic	ADJ
ajbmeb-1919	34	19	operations	operation	NOUN
ajbmeb-1919	34	20	in	in	ADP
ajbmeb-1919	34	21	each	each	DET
ajbmeb-1919	34	22	field	field	NOUN
ajbmeb-1919	34	23	of	of	ADP
ajbmeb-1919	34	24	activity	activity	NOUN
ajbmeb-1919	34	25	.	.	PUNCT
ajbmeb-1919	35	1	although	although	SCONJ
ajbmeb-1919	35	2	they	they	PRON
ajbmeb-1919	35	3	are	be	AUX
ajbmeb-1919	35	4	essentially	essentially	ADV
ajbmeb-1919	35	5	the	the	DET
ajbmeb-1919	35	6	same	same	ADJ
ajbmeb-1919	35	7	,	,	PUNCT
ajbmeb-1919	35	8	they	they	PRON
ajbmeb-1919	35	9	require	require	VERB
ajbmeb-1919	35	10	a	a	DET
ajbmeb-1919	35	11	different	different	ADJ
ajbmeb-1919	35	12	accounting	accounting	NOUN
ajbmeb-1919	35	13	approach	approach	NOUN
ajbmeb-1919	35	14	.	.	PUNCT
ajbmeb-1919	36	1	more	more	ADV
ajbmeb-1919	36	2	stable	stable	ADJ
ajbmeb-1919	36	3	economic	economic	ADJ
ajbmeb-1919	36	4	indicators	indicator	NOUN
ajbmeb-1919	36	5	can	can	AUX
ajbmeb-1919	36	6	be	be	AUX
ajbmeb-1919	36	7	achieved	achieve	VERB
ajbmeb-1919	36	8	through	through	ADP
ajbmeb-1919	36	9	the	the	DET
ajbmeb-1919	36	10	correct	correct	ADJ
ajbmeb-1919	36	11	formulation	formulation	NOUN
ajbmeb-1919	36	12	of	of	ADP
ajbmeb-1919	36	13	analytical	analytical	ADJ
ajbmeb-1919	36	14	accounting	accounting	NOUN
ajbmeb-1919	36	15	data	datum	NOUN
ajbmeb-1919	36	16	for	for	ADP
ajbmeb-1919	36	17	each	each	DET
ajbmeb-1919	36	18	type	type	NOUN
ajbmeb-1919	36	19	of	of	ADP
ajbmeb-1919	36	20	liability	liability	NOUN
ajbmeb-1919	36	21	.	.	PUNCT
ajbmeb-1919	37	1	as	as	ADP
ajbmeb-1919	37	2	a	a	DET
ajbmeb-1919	37	3	continuation	continuation	NOUN
ajbmeb-1919	37	4	of	of	ADP
ajbmeb-1919	37	5	this	this	DET
ajbmeb-1919	37	6	opinion	opinion	NOUN
ajbmeb-1919	37	7	,	,	PUNCT
ajbmeb-1919	37	8	a.	a.	PROPN
ajbmeb-1919	37	9	tuychiev	tuychiev	PROPN
ajbmeb-1919	37	10	cites	cite	VERB
ajbmeb-1919	37	11	the	the	DET
ajbmeb-1919	37	12	following	follow	VERB
ajbmeb-1919	37	13	classification	classification	NOUN
ajbmeb-1919	37	14	of	of	ADP
ajbmeb-1919	37	15	obligations	obligation	NOUN
ajbmeb-1919	37	16	according	accord	VERB
ajbmeb-1919	37	17	to	to	ADP
ajbmeb-1919	37	18	international	international	ADJ
ajbmeb-1919	37	19	standards	standard	NOUN
ajbmeb-1919	37	20	:	:	PUNCT
ajbmeb-1919	37	21	creditor	creditor	NOUN
ajbmeb-1919	37	22	debts	debt	NOUN
ajbmeb-1919	37	23	related	relate	VERB
ajbmeb-1919	37	24	to	to	ADP
ajbmeb-1919	37	25	the	the	DET
ajbmeb-1919	37	26	main	main	ADJ
ajbmeb-1919	37	27	activity	activity	NOUN
ajbmeb-1919	37	28	;	;	PUNCT
ajbmeb-1919	37	29	accrued	accrue	VERB
ajbmeb-1919	37	30	deductions	deduction	NOUN
ajbmeb-1919	37	31	;	;	PUNCT
ajbmeb-1919	37	32	loans	loan	NOUN
ajbmeb-1919	37	33	and	and	CCONJ
ajbmeb-1919	37	34	debts	debt	NOUN
ajbmeb-1919	37	35	received	receive	VERB
ajbmeb-1919	37	36	;	;	PUNCT
ajbmeb-1919	37	37	estimated	estimate	VERB
ajbmeb-1919	37	38	liabilities	liability	NOUN
ajbmeb-1919	37	39	(	(	PUNCT
ajbmeb-1919	37	40	reserves	reserve	NOUN
ajbmeb-1919	37	41	)	)	PUNCT
ajbmeb-1919	37	42	;	;	PUNCT
ajbmeb-1919	37	43	contingent	contingent	ADJ
ajbmeb-1919	37	44	liabilities	liability	NOUN
ajbmeb-1919	37	45	(	(	PUNCT
ajbmeb-1919	37	46	tuychiev	tuychiev	ADJ
ajbmeb-1919	37	47	,	,	PUNCT
ajbmeb-1919	37	48	2011	2011	NUM
ajbmeb-1919	37	49	)	)	PUNCT
ajbmeb-1919	37	50	.	.	PUNCT
ajbmeb-1919	38	1	according	accord	VERB
ajbmeb-1919	38	2	to	to	ADP
ajbmeb-1919	38	3	a.	a.	PROPN
ajbmeb-1919	38	4	tuychiev	tuychiev	PROPN
ajbmeb-1919	38	5	,	,	PUNCT
ajbmeb-1919	38	6	the	the	DET
ajbmeb-1919	38	7	inclusion	inclusion	NOUN
ajbmeb-1919	38	8	of	of	ADP
ajbmeb-1919	38	9	creditor	creditor	NOUN
ajbmeb-1919	38	10	debts	debt	NOUN
ajbmeb-1919	38	11	related	relate	VERB
ajbmeb-1919	38	12	to	to	ADP
ajbmeb-1919	38	13	the	the	DET
ajbmeb-1919	38	14	main	main	ADJ
ajbmeb-1919	38	15	activity	activity	NOUN
ajbmeb-1919	38	16	in	in	ADP
ajbmeb-1919	38	17	the	the	DET
ajbmeb-1919	38	18	structure	structure	NOUN
ajbmeb-1919	38	19	of	of	ADP
ajbmeb-1919	38	20	liabilities	liability	NOUN
ajbmeb-1919	38	21	,	,	PUNCT
ajbmeb-1919	38	22	which	which	PRON
ajbmeb-1919	38	23	is	be	AUX
ajbmeb-1919	38	24	said	say	VERB
ajbmeb-1919	38	25	to	to	PART
ajbmeb-1919	38	26	be	be	AUX
ajbmeb-1919	38	27	in	in	ADP
ajbmeb-1919	38	28	accordance	accordance	NOUN
ajbmeb-1919	38	29	with	with	ADP
ajbmeb-1919	38	30	international	international	ADJ
ajbmeb-1919	38	31	standards	standard	NOUN
ajbmeb-1919	38	32	,	,	PUNCT
ajbmeb-1919	38	33	is	be	AUX
ajbmeb-1919	38	34	controversial	controversial	ADJ
ajbmeb-1919	38	35	in	in	ADP
ajbmeb-1919	38	36	our	our	PRON
ajbmeb-1919	38	37	opinion	opinion	NOUN
ajbmeb-1919	38	38	.	.	PUNCT
ajbmeb-1919	39	1	because	because	SCONJ
ajbmeb-1919	39	2	this	this	DET
ajbmeb-1919	39	3	author	author	NOUN
ajbmeb-1919	39	4	did	do	AUX
ajbmeb-1919	39	5	not	not	PART
ajbmeb-1919	39	6	take	take	VERB
ajbmeb-1919	39	7	into	into	ADP
ajbmeb-1919	39	8	account	account	NOUN
ajbmeb-1919	39	9	obligations	obligation	NOUN
ajbmeb-1919	39	10	not	not	PART
ajbmeb-1919	39	11	related	relate	VERB
ajbmeb-1919	39	12	to	to	ADP
ajbmeb-1919	39	13	the	the	DET
ajbmeb-1919	39	14	main	main	ADJ
ajbmeb-1919	39	15	activity	activity	NOUN
ajbmeb-1919	39	16	in	in	ADP
ajbmeb-1919	39	17	the	the	DET
ajbmeb-1919	39	18	list	list	NOUN
ajbmeb-1919	39	19	of	of	ADP
ajbmeb-1919	39	20	obligations	obligation	NOUN
ajbmeb-1919	39	21	.	.	PUNCT
ajbmeb-1919	40	1	this	this	PRON
ajbmeb-1919	40	2	raises	raise	VERB
ajbmeb-1919	40	3	the	the	DET
ajbmeb-1919	40	4	question	question	NOUN
ajbmeb-1919	40	5	of	of	ADP
ajbmeb-1919	40	6	whether	whether	SCONJ
ajbmeb-1919	40	7	payables	payable	NOUN
ajbmeb-1919	40	8	that	that	PRON
ajbmeb-1919	40	9	are	be	AUX
ajbmeb-1919	40	10	not	not	PART
ajbmeb-1919	40	11	related	relate	VERB
ajbmeb-1919	40	12	to	to	ADP
ajbmeb-1919	40	13	the	the	DET
ajbmeb-1919	40	14	main	main	ADJ
ajbmeb-1919	40	15	activity	activity	NOUN
ajbmeb-1919	40	16	are	be	AUX
ajbmeb-1919	40	17	not	not	PART
ajbmeb-1919	40	18	considered	consider	VERB
ajbmeb-1919	40	19	liabilities	liability	NOUN
ajbmeb-1919	40	20	.	.	PUNCT
ajbmeb-1919	41	1	therefore	therefore	ADV
ajbmeb-1919	41	2	,	,	PUNCT
ajbmeb-1919	41	3	it	it	PRON
ajbmeb-1919	41	4	would	would	AUX
ajbmeb-1919	41	5	be	be	AUX
ajbmeb-1919	41	6	appropriate	appropriate	ADJ
ajbmeb-1919	41	7	if	if	SCONJ
ajbmeb-1919	41	8	the	the	DET
ajbmeb-1919	41	9	author	author	NOUN
ajbmeb-1919	41	10	expresses	express	VERB
ajbmeb-1919	41	11	his	his	PRON
ajbmeb-1919	41	12	opinion	opinion	NOUN
ajbmeb-1919	41	13	on	on	ADP
ajbmeb-1919	41	14	this	this	DET
ajbmeb-1919	41	15	issue	issue	NOUN
ajbmeb-1919	41	16	.	.	PUNCT
ajbmeb-1919	42	1	noting	note	VERB
ajbmeb-1919	42	2	that	that	SCONJ
ajbmeb-1919	42	3	the	the	DET
ajbmeb-1919	42	4	approaches	approach	NOUN
ajbmeb-1919	42	5	to	to	ADP
ajbmeb-1919	42	6	the	the	DET
ajbmeb-1919	42	7	classification	classification	NOUN
ajbmeb-1919	42	8	,	,	PUNCT
ajbmeb-1919	42	9	recognition	recognition	NOUN
ajbmeb-1919	42	10	and	and	CCONJ
ajbmeb-1919	42	11	evaluation	evaluation	NOUN
ajbmeb-1919	42	12	of	of	ADP
ajbmeb-1919	42	13	liabilities	liability	NOUN
ajbmeb-1919	42	14	in	in	ADP
ajbmeb-1919	42	15	the	the	DET
ajbmeb-1919	42	16	scientific	scientific	ADJ
ajbmeb-1919	42	17	and	and	CCONJ
ajbmeb-1919	42	18	educational	educational	ADJ
ajbmeb-1919	42	19	works	work	NOUN
ajbmeb-1919	42	20	of	of	ADP
ajbmeb-1919	42	21	the	the	DET
ajbmeb-1919	42	22	above	above	ADJ
ajbmeb-1919	42	23	economists	economist	NOUN
ajbmeb-1919	42	24	are	be	AUX
ajbmeb-1919	42	25	of	of	ADP
ajbmeb-1919	42	26	both	both	CCONJ
ajbmeb-1919	42	27	theoretical	theoretical	ADJ
ajbmeb-1919	42	28	and	and	CCONJ
ajbmeb-1919	42	29	practical	practical	ADJ
ajbmeb-1919	42	30	importance	importance	NOUN
ajbmeb-1919	42	31	,	,	PUNCT
ajbmeb-1919	42	32	we	we	PRON
ajbmeb-1919	42	33	would	would	AUX
ajbmeb-1919	42	34	like	like	VERB
ajbmeb-1919	42	35	to	to	PART
ajbmeb-1919	42	36	touch	touch	VERB
ajbmeb-1919	42	37	on	on	ADP
ajbmeb-1919	42	38	the	the	DET
ajbmeb-1919	42	39	issues	issue	NOUN
ajbmeb-1919	42	40	of	of	ADP
ajbmeb-1919	42	41	recognition	recognition	NOUN
ajbmeb-1919	42	42	and	and	CCONJ
ajbmeb-1919	42	43	evaluation	evaluation	NOUN
ajbmeb-1919	42	44	of	of	ADP
ajbmeb-1919	42	45	liabilities	liability	NOUN
ajbmeb-1919	42	46	and	and	CCONJ
ajbmeb-1919	42	47	contingent	contingent	ADJ
ajbmeb-1919	42	48	liabilities	liability	NOUN
ajbmeb-1919	42	49	assessed	assess	VERB
ajbmeb-1919	42	50	according	accord	VERB
ajbmeb-1919	42	51	to	to	ADP
ajbmeb-1919	42	52	the	the	DET
ajbmeb-1919	42	53	international	international	ADJ
ajbmeb-1919	42	54	standards	standard	NOUN
ajbmeb-1919	42	55	of	of	ADP
ajbmeb-1919	42	56	financial	financial	ADJ
ajbmeb-1919	42	57	reporting	reporting	NOUN
ajbmeb-1919	42	58	below	below	ADV
ajbmeb-1919	42	59	.	.	PUNCT
ajbmeb-1919	43	1	liabilities	liability	NOUN
ajbmeb-1919	43	2	assessed	assess	VERB
ajbmeb-1919	43	3	in	in	ADP
ajbmeb-1919	43	4	accordance	accordance	NOUN
ajbmeb-1919	43	5	with	with	ADP
ajbmeb-1919	43	6	ias	ias	PROPN
ajbmeb-1919	43	7	no	no	NOUN
ajbmeb-1919	43	8	.	.	PROPN
ajbmeb-1919	43	9	37	37	NUM
ajbmeb-1919	43	10	should	should	AUX
ajbmeb-1919	43	11	be	be	AUX
ajbmeb-1919	43	12	recognized	recognize	VERB
ajbmeb-1919	43	13	in	in	ADP
ajbmeb-1919	43	14	the	the	DET
ajbmeb-1919	43	15	following	following	ADJ
ajbmeb-1919	43	16	cases	case	NOUN
ajbmeb-1919	43	17	:	:	PUNCT
ajbmeb-1919	43	18	when	when	SCONJ
ajbmeb-1919	43	19	the	the	DET
ajbmeb-1919	43	20	organization	organization	NOUN
ajbmeb-1919	43	21	has	have	VERB
ajbmeb-1919	43	22	legal	legal	ADJ
ajbmeb-1919	43	23	or	or	CCONJ
ajbmeb-1919	43	24	constructive	constructive	ADJ
ajbmeb-1919	43	25	responsibility	responsibility	NOUN
ajbmeb-1919	43	26	as	as	ADP
ajbmeb-1919	43	27	a	a	DET
ajbmeb-1919	43	28	result	result	NOUN
ajbmeb-1919	43	29	of	of	ADP
ajbmeb-1919	43	30	previous	previous	ADJ
ajbmeb-1919	43	31	events	event	NOUN
ajbmeb-1919	43	32	;	;	PUNCT
ajbmeb-1919	43	33	when	when	SCONJ
ajbmeb-1919	43	34	there	there	PRON
ajbmeb-1919	43	35	is	be	VERB
ajbmeb-1919	43	36	a	a	DET
ajbmeb-1919	43	37	possibility	possibility	NOUN
ajbmeb-1919	43	38	of	of	ADP
ajbmeb-1919	43	39	requiring	require	VERB
ajbmeb-1919	43	40	the	the	DET
ajbmeb-1919	43	41	outflow	outflow	NOUN
ajbmeb-1919	43	42	of	of	ADP
ajbmeb-1919	43	43	resources	resource	NOUN
ajbmeb-1919	43	44	embodying	embody	VERB
ajbmeb-1919	43	45	economic	economic	ADJ
ajbmeb-1919	43	46	value	value	NOUN
ajbmeb-1919	43	47	in	in	ADP
ajbmeb-1919	43	48	order	order	NOUN
ajbmeb-1919	43	49	to	to	PART
ajbmeb-1919	43	50	fulfill	fulfill	VERB
ajbmeb-1919	43	51	the	the	DET
ajbmeb-1919	43	52	responsibility	responsibility	NOUN
ajbmeb-1919	43	53	;	;	PUNCT
ajbmeb-1919	43	54	when	when	SCONJ
ajbmeb-1919	43	55	the	the	DET
ajbmeb-1919	43	56	liability	liability	NOUN
ajbmeb-1919	43	57	value	value	NOUN
ajbmeb-1919	43	58	can	can	AUX
ajbmeb-1919	43	59	be	be	AUX
ajbmeb-1919	43	60	reliably	reliably	ADV
ajbmeb-1919	43	61	estimated	estimate	VERB
ajbmeb-1919	43	62	(	(	PUNCT
ajbmeb-1919	43	63	ias	ias	PROPN
ajbmeb-1919	43	64	,	,	PUNCT
ajbmeb-1919	43	65	37	37	NUM
ajbmeb-1919	43	66	)	)	PUNCT
ajbmeb-1919	43	67	.	.	PUNCT
ajbmeb-1919	44	1	therefore	therefore	ADV
ajbmeb-1919	44	2	,	,	PUNCT
ajbmeb-1919	44	3	when	when	SCONJ
ajbmeb-1919	44	4	recognizing	recognize	VERB
ajbmeb-1919	44	5	an	an	DET
ajbmeb-1919	44	6	estimated	estimate	VERB
ajbmeb-1919	44	7	obligation	obligation	NOUN
ajbmeb-1919	44	8	,	,	PUNCT
ajbmeb-1919	44	9	the	the	DET
ajbmeb-1919	44	10	existence	existence	NOUN
ajbmeb-1919	44	11	of	of	ADP
ajbmeb-1919	44	12	its	its	PRON
ajbmeb-1919	44	13	liability	liability	NOUN
ajbmeb-1919	44	14	is	be	AUX
ajbmeb-1919	44	15	first	first	ADV
ajbmeb-1919	44	16	assessed	assess	VERB
ajbmeb-1919	44	17	.	.	PUNCT
ajbmeb-1919	45	1	after	after	ADP
ajbmeb-1919	45	2	that	that	PRON
ajbmeb-1919	45	3	,	,	PUNCT
ajbmeb-1919	45	4	it	it	PRON
ajbmeb-1919	45	5	is	be	AUX
ajbmeb-1919	45	6	studied	study	VERB
ajbmeb-1919	45	7	that	that	SCONJ
ajbmeb-1919	45	8	there	there	PRON
ajbmeb-1919	45	9	is	be	VERB
ajbmeb-1919	45	10	also	also	ADV
ajbmeb-1919	45	11	the	the	DET
ajbmeb-1919	45	12	possibility	possibility	NOUN
ajbmeb-1919	45	13	of	of	ADP
ajbmeb-1919	45	14	the	the	DET
ajbmeb-1919	45	15	outflow	outflow	NOUN
ajbmeb-1919	45	16	of	of	ADP
ajbmeb-1919	45	17	resources	resource	NOUN
ajbmeb-1919	45	18	that	that	PRON
ajbmeb-1919	45	19	embody	embody	VERB
ajbmeb-1919	45	20	the	the	DET
ajbmeb-1919	45	21	economic	economic	ADJ
ajbmeb-1919	45	22	name	name	NOUN
ajbmeb-1919	45	23	in	in	ADP
ajbmeb-1919	45	24	order	order	NOUN
ajbmeb-1919	45	25	to	to	PART
ajbmeb-1919	45	26	extinguish	extinguish	VERB
ajbmeb-1919	45	27	the	the	DET
ajbmeb-1919	45	28	liability	liability	NOUN
ajbmeb-1919	45	29	.	.	PUNCT
ajbmeb-1919	46	1	in	in	ADP
ajbmeb-1919	46	2	this	this	DET
ajbmeb-1919	46	3	case	case	NOUN
ajbmeb-1919	46	4	,	,	PUNCT
ajbmeb-1919	46	5	if	if	SCONJ
ajbmeb-1919	46	6	there	there	PRON
ajbmeb-1919	46	7	is	be	VERB
ajbmeb-1919	46	8	no	no	DET
ajbmeb-1919	46	9	possibility	possibility	NOUN
ajbmeb-1919	46	10	of	of	ADP
ajbmeb-1919	46	11	existing	exist	VERB
ajbmeb-1919	46	12	responsibility	responsibility	NOUN
ajbmeb-1919	46	13	,	,	PUNCT
ajbmeb-1919	46	14	if	if	SCONJ
ajbmeb-1919	46	15	there	there	PRON
ajbmeb-1919	46	16	is	be	VERB
ajbmeb-1919	46	17	little	little	ADJ
ajbmeb-1919	46	18	possibility	possibility	NOUN
ajbmeb-1919	46	19	of	of	ADP
ajbmeb-1919	46	20	outflow	outflow	NOUN
ajbmeb-1919	46	21	of	of	ADP
ajbmeb-1919	46	22	resources	resource	NOUN
ajbmeb-1919	46	23	embodying	embody	VERB
ajbmeb-1919	46	24	economic	economic	ADJ
ajbmeb-1919	46	25	value	value	NOUN
ajbmeb-1919	46	26	,	,	PUNCT
ajbmeb-1919	46	27	it	it	PRON
ajbmeb-1919	46	28	is	be	AUX
ajbmeb-1919	46	29	not	not	PART
ajbmeb-1919	46	30	recognized	recognize	VERB
ajbmeb-1919	46	31	as	as	ADP
ajbmeb-1919	46	32	an	an	DET
ajbmeb-1919	46	33	estimated	estimate	VERB
ajbmeb-1919	46	34	obligation	obligation	NOUN
ajbmeb-1919	46	35	,	,	PUNCT
ajbmeb-1919	46	36	but	but	CCONJ
ajbmeb-1919	46	37	it	it	PRON
ajbmeb-1919	46	38	is	be	AUX
ajbmeb-1919	46	39	explained	explain	VERB
ajbmeb-1919	46	40	as	as	ADP
ajbmeb-1919	46	41	a	a	DET
ajbmeb-1919	46	42	contingent	contingent	ADJ
ajbmeb-1919	46	43	obligation	obligation	NOUN
ajbmeb-1919	46	44	.	.	PUNCT
ajbmeb-1919	47	1	it	it	PRON
ajbmeb-1919	47	2	is	be	AUX
ajbmeb-1919	47	3	necessary	necessary	ADJ
ajbmeb-1919	47	4	to	to	PART
ajbmeb-1919	47	5	determine	determine	VERB
ajbmeb-1919	47	6	an	an	DET
ajbmeb-1919	47	7	estimate	estimate	NOUN
ajbmeb-1919	47	8	of	of	ADP
ajbmeb-1919	47	9	the	the	DET
ajbmeb-1919	47	10	liability	liability	NOUN
ajbmeb-1919	47	11	that	that	PRON
ajbmeb-1919	47	12	is	be	AUX
ajbmeb-1919	47	13	sufficiently	sufficiently	ADV
ajbmeb-1919	47	14	reliable	reliable	ADJ
ajbmeb-1919	47	15	to	to	PART
ajbmeb-1919	47	16	be	be	AUX
ajbmeb-1919	47	17	used	use	VERB
ajbmeb-1919	47	18	in	in	ADP
ajbmeb-1919	47	19	recognizing	recognize	VERB
ajbmeb-1919	47	20	liabilities	liability	NOUN
ajbmeb-1919	47	21	that	that	PRON
ajbmeb-1919	47	22	meet	meet	VERB
ajbmeb-1919	47	23	the	the	DET
ajbmeb-1919	47	24	above	above	ADJ
ajbmeb-1919	47	25	two	two	NUM
ajbmeb-1919	47	26	criteria	criterion	NOUN
ajbmeb-1919	47	27	.	.	PUNCT
ajbmeb-1919	48	1	if	if	SCONJ
ajbmeb-1919	48	2	it	it	PRON
ajbmeb-1919	48	3	is	be	AUX
ajbmeb-1919	48	4	not	not	PART
ajbmeb-1919	48	5	possible	possible	ADJ
ajbmeb-1919	48	6	to	to	PART
ajbmeb-1919	48	7	determine	determine	VERB
ajbmeb-1919	48	8	the	the	DET
ajbmeb-1919	48	9	accounting	accounting	NOUN
ajbmeb-1919	48	10	value	value	NOUN
ajbmeb-1919	48	11	of	of	ADP
ajbmeb-1919	48	12	the	the	DET
ajbmeb-1919	48	13	liability	liability	NOUN
ajbmeb-1919	48	14	,	,	PUNCT
ajbmeb-1919	48	15	such	such	ADJ
ajbmeb-1919	48	16	liability	liability	NOUN
ajbmeb-1919	48	17	should	should	AUX
ajbmeb-1919	48	18	be	be	AUX
ajbmeb-1919	48	19	disclosed	disclose	VERB
ajbmeb-1919	48	20	in	in	ADP
ajbmeb-1919	48	21	the	the	DET
ajbmeb-1919	48	22	financial	financial	ADJ
ajbmeb-1919	48	23	statement	statement	NOUN
ajbmeb-1919	48	24	as	as	ADP
ajbmeb-1919	48	25	a	a	DET
ajbmeb-1919	48	26	contingent	contingent	ADJ
ajbmeb-1919	48	27	liability	liability	NOUN
ajbmeb-1919	48	28	.	.	PUNCT
ajbmeb-1919	49	1	it	it	PRON
ajbmeb-1919	49	2	should	should	AUX
ajbmeb-1919	49	3	be	be	AUX
ajbmeb-1919	49	4	noted	note	VERB
ajbmeb-1919	49	5	that	that	SCONJ
ajbmeb-1919	49	6	it	it	PRON
ajbmeb-1919	49	7	is	be	AUX
ajbmeb-1919	49	8	important	important	ADJ
ajbmeb-1919	49	9	to	to	PART
ajbmeb-1919	49	10	study	study	VERB
ajbmeb-1919	49	11	whether	whether	SCONJ
ajbmeb-1919	49	12	the	the	DET
ajbmeb-1919	49	13	value	value	NOUN
ajbmeb-1919	49	14	of	of	ADP
ajbmeb-1919	49	15	the	the	DET
ajbmeb-1919	49	16	liability	liability	NOUN
ajbmeb-1919	49	17	can	can	AUX
ajbmeb-1919	49	18	be	be	AUX
ajbmeb-1919	49	19	reliably	reliably	ADV
ajbmeb-1919	49	20	estimated	estimate	VERB
ajbmeb-1919	49	21	,	,	PUNCT
ajbmeb-1919	49	22	which	which	PRON
ajbmeb-1919	49	23	is	be	AUX
ajbmeb-1919	49	24	the	the	DET
ajbmeb-1919	49	25	third	third	ADJ
ajbmeb-1919	49	26	condition	condition	NOUN
ajbmeb-1919	49	27	in	in	ADP
ajbmeb-1919	49	28	the	the	DET
ajbmeb-1919	49	29	verification	verification	NOUN
ajbmeb-1919	49	30	of	of	ADP
ajbmeb-1919	49	31	compliance	compliance	NOUN
ajbmeb-1919	49	32	with	with	ADP
ajbmeb-1919	49	33	the	the	DET
ajbmeb-1919	49	34	recognition	recognition	NOUN
ajbmeb-1919	49	35	criteria	criterion	NOUN
ajbmeb-1919	49	36	for	for	ADP
ajbmeb-1919	49	37	estimated	estimate	VERB
ajbmeb-1919	49	38	liabilities	liability	NOUN
ajbmeb-1919	49	39	.	.	PUNCT
ajbmeb-1919	50	1	for	for	ADP
ajbmeb-1919	50	2	this	this	DET
ajbmeb-1919	50	3	reason	reason	NOUN
ajbmeb-1919	50	4	,	,	PUNCT
ajbmeb-1919	50	5	business	business	NOUN
ajbmeb-1919	50	6	entities	entity	NOUN
ajbmeb-1919	50	7	are	be	AUX
ajbmeb-1919	50	8	responsible	responsible	ADJ
ajbmeb-1919	50	9	for	for	ADP
ajbmeb-1919	50	10	the	the	DET
ajbmeb-1919	50	11	results	result	NOUN
ajbmeb-1919	50	12	of	of	ADP
ajbmeb-1919	50	13	economic	economic	ADJ
ajbmeb-1919	50	14	transactions	transaction	NOUN
ajbmeb-1919	50	15	with	with	ADP
ajbmeb-1919	50	16	a	a	DET
ajbmeb-1919	50	17	high	high	ADJ
ajbmeb-1919	50	18	probability	probability	NOUN
ajbmeb-1919	50	19	of	of	ADP
ajbmeb-1919	50	20	outflow	outflow	NOUN
ajbmeb-1919	50	21	of	of	ADP
ajbmeb-1919	50	22	resources	resource	NOUN
ajbmeb-1919	50	23	for	for	ADP
ajbmeb-1919	50	24	their	their	PRON
ajbmeb-1919	50	25	implementation	implementation	NOUN
ajbmeb-1919	50	26	,	,	PUNCT
ajbmeb-1919	50	27	the	the	DET
ajbmeb-1919	50	28	experience	experience	NOUN
ajbmeb-1919	50	29	of	of	ADP
ajbmeb-1919	50	30	performing	perform	VERB
ajbmeb-1919	50	31	similar	similar	ADJ
ajbmeb-1919	50	32	obligations	obligation	NOUN
ajbmeb-1919	50	33	,	,	PUNCT
ajbmeb-1919	50	34	as	as	ADV
ajbmeb-1919	50	35	well	well	ADV
ajbmeb-1919	50	36	as	as	ADP
ajbmeb-1919	50	37	the	the	DET
ajbmeb-1919	50	38	conclusions	conclusion	NOUN
ajbmeb-1919	50	39	of	of	ADP
ajbmeb-1919	50	40	independent	independent	ADJ
ajbmeb-1919	50	41	experts	expert	NOUN
ajbmeb-1919	50	42	,	,	PUNCT
ajbmeb-1919	50	43	where	where	SCONJ
ajbmeb-1919	50	44	necessary	necessary	ADJ
ajbmeb-1919	50	45	,	,	PUNCT
ajbmeb-1919	50	46	the	the	DET
ajbmeb-1919	50	47	accounting	accounting	NOUN
ajbmeb-1919	50	48	estimates	estimate	NOUN
ajbmeb-1919	50	49	are	be	AUX
ajbmeb-1919	50	50	determined	determine	VERB
ajbmeb-1919	50	51	based	base	VERB
ajbmeb-1919	50	52	on	on	ADP
ajbmeb-1919	50	53	their	their	PRON
ajbmeb-1919	50	54	professional	professional	ADJ
ajbmeb-1919	50	55	approach	approach	NOUN
ajbmeb-1919	50	56	(	(	PUNCT
ajbmeb-1919	50	57	judgment	judgment	NOUN
ajbmeb-1919	50	58	)	)	PUNCT
ajbmeb-1919	50	59	.	.	PUNCT
ajbmeb-1919	51	1	in	in	ADP
ajbmeb-1919	51	2	this	this	DET
ajbmeb-1919	51	3	case	case	NOUN
ajbmeb-1919	51	4	,	,	PUNCT
ajbmeb-1919	51	5	the	the	DET
ajbmeb-1919	51	6	business	business	NOUN
ajbmeb-1919	51	7	entity	entity	NOUN
ajbmeb-1919	51	8	can	can	AUX
ajbmeb-1919	51	9	use	use	VERB
ajbmeb-1919	51	10	different	different	ADJ
ajbmeb-1919	51	11	methods	method	NOUN
ajbmeb-1919	51	12	depending	depend	VERB
ajbmeb-1919	51	13	on	on	ADP
ajbmeb-1919	51	14	the	the	DET
ajbmeb-1919	51	15	situation	situation	NOUN
ajbmeb-1919	51	16	in	in	ADP
ajbmeb-1919	51	17	order	order	NOUN
ajbmeb-1919	51	18	to	to	PART
ajbmeb-1919	51	19	reliably	reliably	ADV
ajbmeb-1919	51	20	estimate	estimate	VERB
ajbmeb-1919	51	21	american	american	PROPN
ajbmeb-1919	51	22	journal	journal	PROPN
ajbmeb-1919	51	23	of	of	ADP
ajbmeb-1919	51	24	business	business	NOUN
ajbmeb-1919	51	25	management	management	NOUN
ajbmeb-1919	51	26	,	,	PUNCT
ajbmeb-1919	51	27	economics	economic	NOUN
ajbmeb-1919	51	28	and	and	CCONJ
ajbmeb-1919	51	29	banking	banking	NOUN
ajbmeb-1919	51	30	volume	volume	NOUN
ajbmeb-1919	51	31	22	22	NUM
ajbmeb-1919	51	32	march	march	PROPN
ajbmeb-1919	51	33	2024	2024	NUM
ajbmeb-1919	51	34	p	p	NOUN
ajbmeb-1919	51	35	a	a	PRON
ajbmeb-1919	51	36	g	g	NOUN
ajbmeb-1919	51	37	e	e	NOUN
ajbmeb-1919	51	38	|	|	ADV
ajbmeb-1919	51	39	100	100	NUM
ajbmeb-1919	51	40	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1919	51	41	the	the	DET
ajbmeb-1919	51	42	amount	amount	NOUN
ajbmeb-1919	51	43	that	that	PRON
ajbmeb-1919	51	44	should	should	AUX
ajbmeb-1919	51	45	be	be	AUX
ajbmeb-1919	51	46	recognized	recognize	VERB
ajbmeb-1919	51	47	as	as	ADP
ajbmeb-1919	51	48	an	an	DET
ajbmeb-1919	51	49	estimated	estimate	VERB
ajbmeb-1919	51	50	liability	liability	NOUN
ajbmeb-1919	51	51	.	.	PUNCT
ajbmeb-1919	52	1	of	of	ADP
ajbmeb-1919	52	2	course	course	NOUN
ajbmeb-1919	52	3	,	,	PUNCT
ajbmeb-1919	52	4	the	the	DET
ajbmeb-1919	52	5	business	business	NOUN
ajbmeb-1919	52	6	entity	entity	NOUN
ajbmeb-1919	52	7	provides	provide	VERB
ajbmeb-1919	52	8	documentary	documentary	ADJ
ajbmeb-1919	52	9	evidence	evidence	NOUN
ajbmeb-1919	52	10	confirming	confirm	VERB
ajbmeb-1919	52	11	the	the	DET
ajbmeb-1919	52	12	validity	validity	NOUN
ajbmeb-1919	52	13	of	of	ADP
ajbmeb-1919	52	14	such	such	ADJ
ajbmeb-1919	52	15	assessment	assessment	NOUN
ajbmeb-1919	52	16	.	.	PUNCT
ajbmeb-1919	53	1	conclusions	conclusion	NOUN
ajbmeb-1919	53	2	and	and	CCONJ
ajbmeb-1919	53	3	suggestions	suggestion	NOUN
ajbmeb-1919	53	4	the	the	DET
ajbmeb-1919	53	5	following	follow	VERB
ajbmeb-1919	53	6	conclusions	conclusion	NOUN
ajbmeb-1919	53	7	were	be	AUX
ajbmeb-1919	53	8	formed	form	VERB
ajbmeb-1919	53	9	as	as	ADP
ajbmeb-1919	53	10	a	a	DET
ajbmeb-1919	53	11	result	result	NOUN
ajbmeb-1919	53	12	of	of	ADP
ajbmeb-1919	53	13	research	research	NOUN
ajbmeb-1919	53	14	on	on	ADP
ajbmeb-1919	53	15	the	the	DET
ajbmeb-1919	53	16	recognition	recognition	NOUN
ajbmeb-1919	53	17	and	and	CCONJ
ajbmeb-1919	53	18	assessment	assessment	NOUN
ajbmeb-1919	53	19	of	of	ADP
ajbmeb-1919	53	20	obligations	obligation	NOUN
ajbmeb-1919	53	21	in	in	ADP
ajbmeb-1919	53	22	accordance	accordance	NOUN
ajbmeb-1919	53	23	with	with	ADP
ajbmeb-1919	53	24	national	national	ADJ
ajbmeb-1919	53	25	and	and	CCONJ
ajbmeb-1919	53	26	international	international	ADJ
ajbmeb-1919	53	27	standards	standard	NOUN
ajbmeb-1919	53	28	:	:	PUNCT
ajbmeb-1919	53	29	based	base	VERB
ajbmeb-1919	53	30	on	on	ADP
ajbmeb-1919	53	31	studies	study	NOUN
ajbmeb-1919	53	32	,	,	PUNCT
ajbmeb-1919	53	33	the	the	DET
ajbmeb-1919	53	34	recognition	recognition	NOUN
ajbmeb-1919	53	35	of	of	ADP
ajbmeb-1919	53	36	obligations	obligation	NOUN
ajbmeb-1919	53	37	should	should	AUX
ajbmeb-1919	53	38	be	be	AUX
ajbmeb-1919	53	39	verified	verify	VERB
ajbmeb-1919	53	40	by	by	ADP
ajbmeb-1919	53	41	sequentially	sequentially	ADV
ajbmeb-1919	53	42	fulfilling	fulfil	VERB
ajbmeb-1919	53	43	the	the	DET
ajbmeb-1919	53	44	conditions	condition	NOUN
ajbmeb-1919	53	45	of	of	ADP
ajbmeb-1919	53	46	the	the	DET
ajbmeb-1919	53	47	existence	existence	NOUN
ajbmeb-1919	53	48	of	of	ADP
ajbmeb-1919	53	49	responsibility	responsibility	NOUN
ajbmeb-1919	53	50	,	,	PUNCT
ajbmeb-1919	53	51	the	the	DET
ajbmeb-1919	53	52	possibility	possibility	NOUN
ajbmeb-1919	53	53	of	of	ADP
ajbmeb-1919	53	54	the	the	DET
ajbmeb-1919	53	55	outflow	outflow	NOUN
ajbmeb-1919	53	56	of	of	ADP
ajbmeb-1919	53	57	economically	economically	ADV
ajbmeb-1919	53	58	useful	useful	ADJ
ajbmeb-1919	53	59	resources	resource	NOUN
ajbmeb-1919	53	60	,	,	PUNCT
ajbmeb-1919	53	61	and	and	CCONJ
ajbmeb-1919	53	62	the	the	DET
ajbmeb-1919	53	63	ability	ability	NOUN
ajbmeb-1919	53	64	to	to	PART
ajbmeb-1919	53	65	reliably	reliably	ADV
ajbmeb-1919	53	66	estimate	estimate	VERB
ajbmeb-1919	53	67	the	the	DET
ajbmeb-1919	53	68	value	value	NOUN
ajbmeb-1919	53	69	of	of	ADP
ajbmeb-1919	53	70	the	the	DET
ajbmeb-1919	53	71	responsibility	responsibility	NOUN
ajbmeb-1919	53	72	.	.	PUNCT
ajbmeb-1919	54	1	in	in	ADP
ajbmeb-1919	54	2	any	any	DET
ajbmeb-1919	54	3	case	case	NOUN
ajbmeb-1919	54	4	,	,	PUNCT
ajbmeb-1919	54	5	the	the	DET
ajbmeb-1919	54	6	recognition	recognition	NOUN
ajbmeb-1919	54	7	of	of	ADP
ajbmeb-1919	54	8	obligations	obligation	NOUN
ajbmeb-1919	54	9	as	as	ADP
ajbmeb-1919	54	10	estimated	estimate	VERB
ajbmeb-1919	54	11	obligation	obligation	NOUN
ajbmeb-1919	54	12	or	or	CCONJ
ajbmeb-1919	54	13	contingent	contingent	ADJ
ajbmeb-1919	54	14	obligation	obligation	NOUN
ajbmeb-1919	54	15	,	,	PUNCT
ajbmeb-1919	54	16	the	the	DET
ajbmeb-1919	54	17	condition	condition	NOUN
ajbmeb-1919	54	18	of	of	ADP
ajbmeb-1919	54	19	existence	existence	NOUN
ajbmeb-1919	54	20	of	of	ADP
ajbmeb-1919	54	21	liability	liability	NOUN
ajbmeb-1919	54	22	must	must	AUX
ajbmeb-1919	54	23	be	be	AUX
ajbmeb-1919	54	24	fulfilled	fulfil	VERB
ajbmeb-1919	54	25	.	.	PUNCT
ajbmeb-1919	55	1	even	even	ADV
ajbmeb-1919	55	2	when	when	SCONJ
ajbmeb-1919	55	3	the	the	DET
ajbmeb-1919	55	4	condition	condition	NOUN
ajbmeb-1919	55	5	for	for	ADP
ajbmeb-1919	55	6	recognition	recognition	NOUN
ajbmeb-1919	55	7	of	of	ADP
ajbmeb-1919	55	8	contingent	contingent	ADJ
ajbmeb-1919	55	9	liabilities	liability	NOUN
ajbmeb-1919	55	10	is	be	AUX
ajbmeb-1919	55	11	met	meet	VERB
ajbmeb-1919	55	12	,	,	PUNCT
ajbmeb-1919	55	13	they	they	PRON
ajbmeb-1919	55	14	should	should	AUX
ajbmeb-1919	55	15	be	be	AUX
ajbmeb-1919	55	16	disclosed	disclose	VERB
ajbmeb-1919	55	17	in	in	ADP
ajbmeb-1919	55	18	the	the	DET
ajbmeb-1919	55	19	appendices	appendix	NOUN
ajbmeb-1919	55	20	of	of	ADP
ajbmeb-1919	55	21	the	the	DET
ajbmeb-1919	55	22	financial	financial	ADJ
ajbmeb-1919	55	23	statements	statement	NOUN
ajbmeb-1919	55	24	.	.	PUNCT
ajbmeb-1919	56	1	references	reference	NOUN
ajbmeb-1919	56	2	1	1	NUM
ajbmeb-1919	56	3	.	.	PUNCT
ajbmeb-1919	56	4	law	law	NOUN
ajbmeb-1919	56	5	(	(	PUNCT
ajbmeb-1919	56	6	2016	2016	NUM
ajbmeb-1919	56	7	)	)	PUNCT
ajbmeb-1919	56	8	.	.	PUNCT
ajbmeb-1919	57	1	law	law	NOUN
ajbmeb-1919	57	2	of	of	ADP
ajbmeb-1919	57	3	the	the	DET
ajbmeb-1919	57	4	republic	republic	NOUN
ajbmeb-1919	57	5	of	of	ADP
ajbmeb-1919	57	6	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	57	7	"	"	PUNCT
ajbmeb-1919	57	8	on	on	ADP
ajbmeb-1919	57	9	accounting	account	VERB
ajbmeb-1919	57	10	"	"	PUNCT
ajbmeb-1919	57	11	(	(	PUNCT
ajbmeb-1919	57	12	new	new	ADJ
ajbmeb-1919	57	13	version	version	NOUN
ajbmeb-1919	57	14	)	)	PUNCT
ajbmeb-1919	57	15	.	.	PUNCT
ajbmeb-1919	58	1	april	april	PROPN
ajbmeb-1919	58	2	13	13	NUM
ajbmeb-1919	58	3	,	,	PUNCT
ajbmeb-1919	58	4	2016	2016	NUM
ajbmeb-1919	58	5	.	.	PUNCT
ajbmeb-1919	59	1	no	no	INTJ
ajbmeb-1919	59	2	.	.	PUNCT
ajbmeb-1919	60	1	o'rq-404	o'rq-404	NOUN
ajbmeb-1919	60	2	.	.	PUNCT
ajbmeb-1919	61	1	2	2	X
ajbmeb-1919	61	2	.	.	X
ajbmeb-1919	61	3	standard	standard	PROPN
ajbmeb-1919	61	4	(	(	PUNCT
ajbmeb-1919	61	5	2002	2002	NUM
ajbmeb-1919	61	6	)	)	PUNCT
ajbmeb-1919	61	7	.	.	PUNCT
ajbmeb-1919	62	1	the	the	DET
ajbmeb-1919	62	2	national	national	PROPN
ajbmeb-1919	62	3	accounting	accounting	PROPN
ajbmeb-1919	62	4	standard	standard	PROPN
ajbmeb-1919	62	5	of	of	ADP
ajbmeb-1919	62	6	the	the	DET
ajbmeb-1919	62	7	republic	republic	NOUN
ajbmeb-1919	62	8	of	of	ADP
ajbmeb-1919	62	9	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	62	10	no	no	PROPN
ajbmeb-1919	62	11	.	.	PROPN
ajbmeb-1919	62	12	21	21	NUM
ajbmeb-1919	62	13	"	"	PUNCT
ajbmeb-1919	62	14	on	on	ADP
ajbmeb-1919	62	15	approval	approval	NOUN
ajbmeb-1919	62	16	of	of	ADP
ajbmeb-1919	62	17	the	the	DET
ajbmeb-1919	62	18	plan	plan	NOUN
ajbmeb-1919	62	19	of	of	ADP
ajbmeb-1919	62	20	financial	financial	ADJ
ajbmeb-1919	62	21	and	and	CCONJ
ajbmeb-1919	62	22	economic	economic	ADJ
ajbmeb-1919	62	23	accounting	accounting	NOUN
ajbmeb-1919	62	24	reports	report	NOUN
ajbmeb-1919	62	25	of	of	ADP
ajbmeb-1919	62	26	economic	economic	ADJ
ajbmeb-1919	62	27	entities	entity	NOUN
ajbmeb-1919	62	28	and	and	CCONJ
ajbmeb-1919	62	29	the	the	DET
ajbmeb-1919	62	30	guidelines	guideline	NOUN
ajbmeb-1919	62	31	for	for	ADP
ajbmeb-1919	62	32	its	its	PRON
ajbmeb-1919	62	33	application	application	NOUN
ajbmeb-1919	62	34	"	"	PUNCT
ajbmeb-1919	62	35	.	.	PUNCT
ajbmeb-1919	63	1	3	3	X
ajbmeb-1919	63	2	.	.	X
ajbmeb-1919	63	3	rules	rule	NOUN
ajbmeb-1919	63	4	(	(	PUNCT
ajbmeb-1919	63	5	2002	2002	NUM
ajbmeb-1919	63	6	)	)	PUNCT
ajbmeb-1919	63	7	.	.	PUNCT
ajbmeb-1919	64	1	appendix	appendix	VERB
ajbmeb-1919	64	2	no	no	NOUN
ajbmeb-1919	64	3	.	.	NOUN
ajbmeb-1919	64	4	1	1	NUM
ajbmeb-1919	64	5	to	to	ADP
ajbmeb-1919	64	6	the	the	DET
ajbmeb-1919	64	7	order	order	NOUN
ajbmeb-1919	64	8	of	of	ADP
ajbmeb-1919	64	9	the	the	DET
ajbmeb-1919	64	10	minister	minister	NOUN
ajbmeb-1919	64	11	of	of	ADP
ajbmeb-1919	64	12	finance	finance	NOUN
ajbmeb-1919	64	13	of	of	ADP
ajbmeb-1919	64	14	the	the	DET
ajbmeb-1919	64	15	republic	republic	NOUN
ajbmeb-1919	64	16	of	of	ADP
ajbmeb-1919	64	17	uzbekistan	uzbekistan	PROPN
ajbmeb-1919	64	18	no	no	INTJ
ajbmeb-1919	64	19	.	.	PROPN
ajbmeb-1919	64	20	140	140	NUM
ajbmeb-1919	64	21	of	of	ADP
ajbmeb-1919	64	22	december	december	PROPN
ajbmeb-1919	64	23	27	27	NUM
ajbmeb-1919	64	24	,	,	PUNCT
ajbmeb-1919	64	25	2002	2002	NUM
ajbmeb-1919	64	26	.	.	PUNCT
ajbmeb-1919	65	1	4	4	X
ajbmeb-1919	65	2	.	.	X
ajbmeb-1919	65	3	standard	standard	PROPN
ajbmeb-1919	65	4	(	(	PUNCT
ajbmeb-1919	65	5	2022	2022	NUM
ajbmeb-1919	65	6	)	)	PUNCT
ajbmeb-1919	65	7	.	.	PUNCT
ajbmeb-1919	66	1	international	international	ADJ
ajbmeb-1919	66	2	accounting	accounting	PROPN
ajbmeb-1919	66	3	standard	standard	PROPN
ajbmeb-1919	66	4	no	no	NOUN
ajbmeb-1919	66	5	.	.	PROPN
ajbmeb-1919	66	6	37	37	NUM
ajbmeb-1919	66	7	"	"	PUNCT
ajbmeb-1919	66	8	estimated	estimate	VERB
ajbmeb-1919	66	9	liabilities	liability	NOUN
ajbmeb-1919	66	10	,	,	PUNCT
ajbmeb-1919	66	11	contingent	contingent	ADJ
ajbmeb-1919	66	12	liabilities	liability	NOUN
ajbmeb-1919	66	13	and	and	CCONJ
ajbmeb-1919	66	14	contingent	contingent	ADJ
ajbmeb-1919	66	15	assets	asset	NOUN
ajbmeb-1919	66	16	"	"	PUNCT
ajbmeb-1919	66	17	5	5	NUM
ajbmeb-1919	66	18	.	.	PUNCT
ajbmeb-1919	66	19	kozimjonov	kozimjonov	PROPN
ajbmeb-1919	66	20	a	a	PRON
ajbmeb-1919	66	21	(	(	PUNCT
ajbmeb-1919	66	22	2021	2021	NUM
ajbmeb-1919	66	23	)	)	PUNCT
ajbmeb-1919	66	24	.	.	PUNCT
ajbmeb-1919	67	1	specific	specific	ADJ
ajbmeb-1919	67	2	aspects	aspect	NOUN
ajbmeb-1919	67	3	of	of	ADP
ajbmeb-1919	67	4	the	the	DET
ajbmeb-1919	67	5	emergence	emergence	NOUN
ajbmeb-1919	67	6	of	of	ADP
ajbmeb-1919	67	7	debt	debt	NOUN
ajbmeb-1919	67	8	obligations	obligation	NOUN
ajbmeb-1919	67	9	in	in	ADP
ajbmeb-1919	67	10	international	international	ADJ
ajbmeb-1919	67	11	financial	financial	ADJ
ajbmeb-1919	67	12	statements	statement	NOUN
ajbmeb-1919	67	13	.	.	PUNCT
ajbmeb-1919	68	1	scientific	scientific	ADJ
ajbmeb-1919	68	2	electronic	electronic	ADJ
ajbmeb-1919	68	3	magazine	magazine	NOUN
ajbmeb-1919	68	4	"	"	PUNCT
ajbmeb-1919	68	5	economy	economy	NOUN
ajbmeb-1919	68	6	and	and	CCONJ
ajbmeb-1919	68	7	innovative	innovative	ADJ
ajbmeb-1919	68	8	technologies	technology	NOUN
ajbmeb-1919	68	9	"	"	PUNCT
ajbmeb-1919	68	10	.	.	PUNCT
ajbmeb-1919	69	1	no	no	INTJ
ajbmeb-1919	69	2	.	.	NOUN
ajbmeb-1919	70	1	5	5	NUM
ajbmeb-1919	70	2	.	.	NUM
ajbmeb-1919	70	3	,	,	PUNCT
ajbmeb-1919	70	4	pp	pp	ADJ
ajbmeb-1919	70	5	.	.	PUNCT
ajbmeb-1919	71	1	73	73	NUM
ajbmeb-1919	71	2	-	-	SYM
ajbmeb-1919	71	3	79	79	NUM
ajbmeb-1919	71	4	.	.	PUNCT
ajbmeb-1919	72	1	6	6	NUM
ajbmeb-1919	72	2	.	.	X
ajbmeb-1919	72	3	needles	needles	PROPN
ajbmeb-1919	72	4	b.	b.	PROPN
ajbmeb-1919	72	5	,	,	PUNCT
ajbmeb-1919	72	6	anderson	anderson	PROPN
ajbmeb-1919	72	7	h.	h.	PROPN
ajbmeb-1919	72	8	,	,	PUNCT
ajbmeb-1919	72	9	caldwell	caldwell	PROPN
ajbmeb-1919	72	10	d.	d.	PROPN
ajbmeb-1919	72	11	(	(	PUNCT
ajbmeb-1919	72	12	2002	2002	NUM
ajbmeb-1919	72	13	)	)	PUNCT
ajbmeb-1919	72	14	.	.	PUNCT
ajbmeb-1919	73	1	principles	principle	NOUN
ajbmeb-1919	73	2	of	of	ADP
ajbmeb-1919	73	3	accounting	accounting	NOUN
ajbmeb-1919	73	4	.	.	PUNCT
ajbmeb-1919	73	5	/	/	PUNCT
ajbmeb-1919	74	1	per.s	per.s	PROPN
ajbmeb-1919	74	2	ang	ang	INTJ
ajbmeb-1919	74	3	.	.	PUNCT
ajbmeb-1919	74	4	a.v	a.v	PROPN
ajbmeb-1919	74	5	.	.	PROPN
ajbmeb-1919	74	6	chmelya	chmelya	PROPN
ajbmeb-1919	74	7	,	,	PUNCT
ajbmeb-1919	74	8	d.n	d.n	PROPN
ajbmeb-1919	74	9	.	.	PROPN
ajbmeb-1919	74	10	islamqulova	islamqulova	PROPN
ajbmeb-1919	74	11	;	;	PUNCT
ajbmeb-1919	74	12	under	under	ADP
ajbmeb-1919	74	13	ed	ed	PROPN
ajbmeb-1919	74	14	.	.	PUNCT
ajbmeb-1919	74	15	prof	prof	PROPN
ajbmeb-1919	74	16	.	.	PUNCT
ajbmeb-1919	75	1	ya	ya	PROPN
ajbmeb-1919	75	2	.	.	PUNCT
ajbmeb-1919	76	1	v.	v.	PROPN
ajbmeb-1919	76	2	sokolova	sokolova	PROPN
ajbmeb-1919	76	3	.	.	PUNCT
ajbmeb-1919	77	1	m.	m.	NOUN
ajbmeb-1919	77	2	:	:	PUNCT
ajbmeb-1919	77	3	finance	finance	NOUN
ajbmeb-1919	77	4	and	and	CCONJ
ajbmeb-1919	77	5	statistics	statistic	NOUN
ajbmeb-1919	77	6	,	,	PUNCT
ajbmeb-1919	77	7	495	495	NUM
ajbmeb-1919	77	8	p.	p.	NOUN
ajbmeb-1919	77	9	7	7	NUM
ajbmeb-1919	77	10	.	.	PUNCT
ajbmeb-1919	78	1	pyatov	pyatov	PROPN
ajbmeb-1919	78	2	m.l	m.l	PROPN
ajbmeb-1919	78	3	(	(	PUNCT
ajbmeb-1919	78	4	2004	2004	NUM
ajbmeb-1919	78	5	)	)	PUNCT
ajbmeb-1919	78	6	.	.	PUNCT
ajbmeb-1919	79	1	upravlenie	upravlenie	PROPN
ajbmeb-1919	79	2	obyazatelstva	obyazatelstva	PROPN
ajbmeb-1919	79	3	organizatsii	organizatsii	PROPN
ajbmeb-1919	79	4	.	.	PUNCT
ajbmeb-1919	80	1	m.	m.	NOUN
ajbmeb-1919	80	2	:	:	PUNCT
ajbmeb-1919	80	3	finance	finance	NOUN
ajbmeb-1919	80	4	and	and	CCONJ
ajbmeb-1919	80	5	statistics	statistic	NOUN
ajbmeb-1919	80	6	,	,	PUNCT
ajbmeb-1919	80	7	256	256	NUM
ajbmeb-1919	80	8	p.	p.	NOUN
ajbmeb-1919	80	9	8	8	NUM
ajbmeb-1919	80	10	.	.	PUNCT
ajbmeb-1919	81	1	tuychiev	tuychiev	ADP
ajbmeb-1919	81	2	a.j	a.j	PROPN
ajbmeb-1919	81	3	(	(	PUNCT
ajbmeb-1919	81	4	2011	2011	NUM
ajbmeb-1919	81	5	)	)	PUNCT
ajbmeb-1919	81	6	.	.	PUNCT
ajbmeb-1919	82	1	theoretical	theoretical	ADJ
ajbmeb-1919	82	2	and	and	CCONJ
ajbmeb-1919	82	3	methodological	methodological	ADJ
ajbmeb-1919	82	4	problems	problem	NOUN
ajbmeb-1919	82	5	of	of	ADP
ajbmeb-1919	82	6	liability	liability	NOUN
ajbmeb-1919	82	7	accounting	accounting	NOUN
ajbmeb-1919	82	8	and	and	CCONJ
ajbmeb-1919	82	9	analysis	analysis	NOUN
ajbmeb-1919	82	10	.	.	PUNCT
ajbmeb-1919	83	1	diss	diss	PROPN
ajbmeb-1919	83	2	.	.	PUNCT
ajbmeb-1919	83	3	...	...	PUNCT
ajbmeb-1919	84	1	iqt.fan.doc	iqt.fan.doc	PROPN
ajbmeb-1919	84	2	.	.	PUNCT
ajbmeb-1919	85	1	dissertation	dissertation	NOUN
ajbmeb-1919	85	2	written	write	VERB
ajbmeb-1919	85	3	for	for	ADP
ajbmeb-1919	85	4	a	a	DET
ajbmeb-1919	85	5	degree	degree	NOUN
ajbmeb-1919	85	6	.	.	PUNCT
ajbmeb-1919	86	1	t.	t.	NOUN
ajbmeb-1919	86	2	:	:	PUNCT
ajbmeb-1919	87	1	-316	-316	NUM
ajbmeb-1919	87	2	p.	p.	NOUN