id	sid	tid	token	lemma	pos
ajbmeb-2940	1	1	american	american	PROPN
ajbmeb-2940	1	2	journal	journal	PROPN
ajbmeb-2940	1	3	of	of	ADP
ajbmeb-2940	1	4	business	business	NOUN
ajbmeb-2940	1	5	management	management	NOUN
ajbmeb-2940	1	6	,	,	PUNCT
ajbmeb-2940	1	7	economics	economic	NOUN
ajbmeb-2940	1	8	and	and	CCONJ
ajbmeb-2940	1	9	banking	banking	NOUN
ajbmeb-2940	1	10	issn	issn	PROPN
ajbmeb-2940	1	11	(	(	PUNCT
ajbmeb-2940	1	12	e	e	NOUN
ajbmeb-2940	1	13	):	):	PUNCT
ajbmeb-2940	1	14	2832	2832	NUM
ajbmeb-2940	1	15	-	-	SYM
ajbmeb-2940	1	16	8078	8078	NUM
ajbmeb-2940	1	17	volume	volume	NOUN
ajbmeb-2940	1	18	36	36	NUM
ajbmeb-2940	1	19	,	,	PUNCT
ajbmeb-2940	1	20	may	may	AUX
ajbmeb-2940	1	21	2025	2025	NUM
ajbmeb-2940	1	22	p	p	NOUN
ajbmeb-2940	1	23	a	a	DET
ajbmeb-2940	1	24	g	g	NOUN
ajbmeb-2940	1	25	e	e	NOUN
ajbmeb-2940	1	26	|	|	ADV
ajbmeb-2940	1	27	36	36	NUM
ajbmeb-2940	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	1	29	issues	issue	NOUN
ajbmeb-2940	1	30	of	of	ADP
ajbmeb-2940	1	31	harmonizing	harmonize	VERB
ajbmeb-2940	1	32	national	national	ADJ
ajbmeb-2940	1	33	standards	standard	NOUN
ajbmeb-2940	1	34	with	with	ADP
ajbmeb-2940	1	35	international	international	ADJ
ajbmeb-2940	1	36	standards	standard	NOUN
ajbmeb-2940	1	37	in	in	ADP
ajbmeb-2940	1	38	preparing	prepare	VERB
ajbmeb-2940	1	39	financial	financial	ADJ
ajbmeb-2940	1	40	statements	statement	NOUN
ajbmeb-2940	1	41	g‘аniyеv	g‘аniyеv	PROPN
ajbmeb-2940	1	42	zаfаr	zаfаr	NOUN
ajbmeb-2940	1	43	usаnоvich	usаnоvich	PROPN
ajbmeb-2940	1	44	tsue	tsue	NOUN
ajbmeb-2940	1	45	,	,	PUNCT
ajbmeb-2940	1	46	professor	professor	NOUN
ajbmeb-2940	1	47	of	of	ADP
ajbmeb-2940	1	48	the	the	DET
ajbmeb-2940	1	49	department	department	NOUN
ajbmeb-2940	1	50	of	of	ADP
ajbmeb-2940	1	51	"	"	PUNCT
ajbmeb-2940	1	52	financial	financial	ADJ
ajbmeb-2940	1	53	accounting	accounting	NOUN
ajbmeb-2940	1	54	and	and	CCONJ
ajbmeb-2940	1	55	reporting	reporting	NOUN
ajbmeb-2940	1	56	"	"	PUNCT
ajbmeb-2940	1	57	,	,	PUNCT
ajbmeb-2940	1	58	phd	phd	NOUN
ajbmeb-2940	1	59	.	.	PUNCT
ajbmeb-2940	2	1	ganiyevzafar868@gmail.com	ganiyevzafar868@gmail.com	PROPN
ajbmeb-2940	2	2	.	.	PUNCT
ajbmeb-2940	3	1	+998	+998	NUM
ajbmeb-2940	3	2	99	99	NUM
ajbmeb-2940	3	3	940	940	NUM
ajbmeb-2940	3	4	22	22	NUM
ajbmeb-2940	3	5	88	88	NUM
ajbmeb-2940	3	6	a	a	DET
ajbmeb-2940	3	7	b	b	PROPN
ajbmeb-2940	3	8	s	s	ADP
ajbmeb-2940	3	9	t	t	PROPN
ajbmeb-2940	3	10	r	r	NOUN
ajbmeb-2940	3	11	a	a	DET
ajbmeb-2940	3	12	c	c	NOUN
ajbmeb-2940	3	13	t	t	NOUN
ajbmeb-2940	3	14	k	k	X
ajbmeb-2940	3	15	e	e	PROPN
ajbmeb-2940	3	16	y	y	PROPN
ajbmeb-2940	3	17	w	w	NOUN
ajbmeb-2940	4	1	o	o	NOUN
ajbmeb-2940	4	2	r	r	NOUN
ajbmeb-2940	4	3	d	d	X
ajbmeb-2940	4	4	s	s	VERB
ajbmeb-2940	4	5	this	this	DET
ajbmeb-2940	4	6	scientific	scientific	ADJ
ajbmeb-2940	4	7	article	article	NOUN
ajbmeb-2940	4	8	discusses	discuss	VERB
ajbmeb-2940	4	9	the	the	DET
ajbmeb-2940	4	10	need	need	NOUN
ajbmeb-2940	4	11	to	to	PART
ajbmeb-2940	4	12	prepare	prepare	VERB
ajbmeb-2940	4	13	and	and	CCONJ
ajbmeb-2940	4	14	adapt	adapt	VERB
ajbmeb-2940	4	15	the	the	DET
ajbmeb-2940	4	16	balance	balance	NOUN
ajbmeb-2940	4	17	sheet	sheet	NOUN
ajbmeb-2940	4	18	,	,	PUNCT
ajbmeb-2940	4	19	compiled	compile	VERB
ajbmeb-2940	4	20	based	base	VERB
ajbmeb-2940	4	21	on	on	ADP
ajbmeb-2940	4	22	national	national	ADJ
ajbmeb-2940	4	23	standards	standard	NOUN
ajbmeb-2940	4	24	,	,	PUNCT
ajbmeb-2940	4	25	to	to	ADP
ajbmeb-2940	4	26	international	international	ADJ
ajbmeb-2940	4	27	accounting	accounting	NOUN
ajbmeb-2940	4	28	standards	standard	NOUN
ajbmeb-2940	4	29	and	and	CCONJ
ajbmeb-2940	4	30	to	to	PART
ajbmeb-2940	4	31	provide	provide	VERB
ajbmeb-2940	4	32	it	it	PRON
ajbmeb-2940	4	33	to	to	ADP
ajbmeb-2940	4	34	external	external	ADJ
ajbmeb-2940	4	35	users	user	NOUN
ajbmeb-2940	4	36	within	within	ADP
ajbmeb-2940	4	37	the	the	DET
ajbmeb-2940	4	38	established	establish	VERB
ajbmeb-2940	4	39	timeframe	timeframe	NOUN
ajbmeb-2940	4	40	.	.	PUNCT
ajbmeb-2940	5	1	transformation	transformation	NOUN
ajbmeb-2940	5	2	,	,	PUNCT
ajbmeb-2940	5	3	parallel	parallel	ADJ
ajbmeb-2940	5	4	accounting	accounting	NOUN
ajbmeb-2940	5	5	,	,	PUNCT
ajbmeb-2940	5	6	international	international	ADJ
ajbmeb-2940	5	7	accounting	accounting	NOUN
ajbmeb-2940	5	8	standards	standard	NOUN
ajbmeb-2940	5	9	,	,	PUNCT
ajbmeb-2940	5	10	financial	financial	ADJ
ajbmeb-2940	5	11	reporting	reporting	NOUN
ajbmeb-2940	5	12	,	,	PUNCT
ajbmeb-2940	5	13	balance	balance	NOUN
ajbmeb-2940	5	14	sheet	sheet	NOUN
ajbmeb-2940	5	15	,	,	PUNCT
ajbmeb-2940	5	16	assets	asset	NOUN
ajbmeb-2940	5	17	,	,	PUNCT
ajbmeb-2940	5	18	liabilities	liability	NOUN
ajbmeb-2940	5	19	,	,	PUNCT
ajbmeb-2940	5	20	equity	equity	NOUN
ajbmeb-2940	5	21	.	.	PUNCT
ajbmeb-2940	6	1	introduction	introduction	NOUN
ajbmeb-2940	6	2	relevant	relevant	ADJ
ajbmeb-2940	6	3	reforms	reform	NOUN
ajbmeb-2940	6	4	are	be	AUX
ajbmeb-2940	6	5	being	be	AUX
ajbmeb-2940	6	6	carried	carry	VERB
ajbmeb-2940	6	7	out	out	ADP
ajbmeb-2940	6	8	in	in	ADP
ajbmeb-2940	6	9	our	our	PRON
ajbmeb-2940	6	10	republic	republic	NOUN
ajbmeb-2940	6	11	to	to	ADP
ajbmeb-2940	6	12	transition	transition	NOUN
ajbmeb-2940	6	13	accounting	account	VERB
ajbmeb-2940	6	14	to	to	ADP
ajbmeb-2940	6	15	international	international	ADJ
ajbmeb-2940	6	16	financial	financial	ADJ
ajbmeb-2940	6	17	reporting	reporting	NOUN
ajbmeb-2940	6	18	standards	standard	NOUN
ajbmeb-2940	6	19	(	(	PUNCT
ajbmeb-2940	6	20	here	here	ADV
ajbmeb-2940	6	21	in	in	ADV
ajbmeb-2940	6	22	after	after	ADP
ajbmeb-2940	6	23	ifrs	ifrs	PROPN
ajbmeb-2940	6	24	)	)	PUNCT
ajbmeb-2940	6	25	.	.	PUNCT
ajbmeb-2940	7	1	currently	currently	ADV
ajbmeb-2940	7	2	,	,	PUNCT
ajbmeb-2940	7	3	our	our	PRON
ajbmeb-2940	7	4	goal	goal	NOUN
ajbmeb-2940	7	5	is	be	AUX
ajbmeb-2940	7	6	to	to	PART
ajbmeb-2940	7	7	prepare	prepare	VERB
ajbmeb-2940	7	8	financial	financial	ADJ
ajbmeb-2940	7	9	statements	statement	NOUN
ajbmeb-2940	7	10	based	base	VERB
ajbmeb-2940	7	11	on	on	ADP
ajbmeb-2940	7	12	international	international	ADJ
ajbmeb-2940	7	13	standards	standard	NOUN
ajbmeb-2940	7	14	in	in	ADP
ajbmeb-2940	7	15	enterprises	enterprise	NOUN
ajbmeb-2940	7	16	based	base	VERB
ajbmeb-2940	7	17	on	on	ADP
ajbmeb-2940	7	18	corporate	corporate	ADJ
ajbmeb-2940	7	19	governance	governance	NOUN
ajbmeb-2940	7	20	.	.	PUNCT
ajbmeb-2940	8	1	this	this	PRON
ajbmeb-2940	8	2	can	can	AUX
ajbmeb-2940	8	3	be	be	AUX
ajbmeb-2940	8	4	achieved	achieve	VERB
ajbmeb-2940	8	5	by	by	ADP
ajbmeb-2940	8	6	preparing	prepare	VERB
ajbmeb-2940	8	7	financial	financial	ADJ
ajbmeb-2940	8	8	statements	statement	NOUN
ajbmeb-2940	8	9	based	base	VERB
ajbmeb-2940	8	10	on	on	ADP
ajbmeb-2940	8	11	international	international	ADJ
ajbmeb-2940	8	12	standards	standard	NOUN
ajbmeb-2940	8	13	or	or	CCONJ
ajbmeb-2940	8	14	by	by	ADP
ajbmeb-2940	8	15	transforming	transform	VERB
ajbmeb-2940	8	16	financial	financial	ADJ
ajbmeb-2940	8	17	statements	statement	NOUN
ajbmeb-2940	8	18	prepared	prepare	VERB
ajbmeb-2940	8	19	based	base	VERB
ajbmeb-2940	8	20	on	on	ADP
ajbmeb-2940	8	21	national	national	ADJ
ajbmeb-2940	8	22	accounting	accounting	NOUN
ajbmeb-2940	8	23	standards	standard	NOUN
ajbmeb-2940	8	24	to	to	ADP
ajbmeb-2940	8	25	international	international	ADJ
ajbmeb-2940	8	26	standards	standard	NOUN
ajbmeb-2940	8	27	.	.	PUNCT
ajbmeb-2940	9	1	on	on	ADP
ajbmeb-2940	9	2	february	february	PROPN
ajbmeb-2940	9	3	24	24	NUM
ajbmeb-2940	9	4	,	,	PUNCT
ajbmeb-2940	9	5	2020	2020	NUM
ajbmeb-2940	9	6	,	,	PUNCT
ajbmeb-2940	9	7	the	the	DET
ajbmeb-2940	9	8	president	president	NOUN
ajbmeb-2940	9	9	of	of	ADP
ajbmeb-2940	9	10	the	the	DET
ajbmeb-2940	9	11	republic	republic	NOUN
ajbmeb-2940	9	12	of	of	ADP
ajbmeb-2940	9	13	uzbekistan	uzbekistan	PROPN
ajbmeb-2940	9	14	signed	sign	VERB
ajbmeb-2940	9	15	resolution	resolution	NOUN
ajbmeb-2940	9	16	no	no	INTJ
ajbmeb-2940	9	17	.	.	PUNCT
ajbmeb-2940	10	1	pq-4611	pq-4611	NOUN
ajbmeb-2940	10	2	“	"	PUNCT
ajbmeb-2940	10	3	on	on	ADP
ajbmeb-2940	10	4	additional	additional	ADJ
ajbmeb-2940	10	5	measures	measure	NOUN
ajbmeb-2940	10	6	for	for	ADP
ajbmeb-2940	10	7	the	the	DET
ajbmeb-2940	10	8	transition	transition	NOUN
ajbmeb-2940	10	9	to	to	ADP
ajbmeb-2940	10	10	international	international	ADJ
ajbmeb-2940	10	11	financial	financial	ADJ
ajbmeb-2940	10	12	reporting	reporting	NOUN
ajbmeb-2940	10	13	standards	standard	NOUN
ajbmeb-2940	10	14	”	"	PUNCT
ajbmeb-2940	10	15	,	,	PUNCT
ajbmeb-2940	10	16	which	which	PRON
ajbmeb-2940	10	17	provides	provide	VERB
ajbmeb-2940	10	18	for	for	ADP
ajbmeb-2940	10	19	a	a	DET
ajbmeb-2940	10	20	fundamental	fundamental	ADJ
ajbmeb-2940	10	21	revision	revision	NOUN
ajbmeb-2940	10	22	of	of	ADP
ajbmeb-2940	10	23	the	the	DET
ajbmeb-2940	10	24	process	process	NOUN
ajbmeb-2940	10	25	of	of	ADP
ajbmeb-2940	10	26	introducing	introduce	VERB
ajbmeb-2940	10	27	ifrs	ifrs	NOUN
ajbmeb-2940	10	28	.	.	PUNCT
ajbmeb-2940	11	1	according	accord	VERB
ajbmeb-2940	11	2	to	to	ADP
ajbmeb-2940	11	3	this	this	DET
ajbmeb-2940	11	4	resolution	resolution	NOUN
ajbmeb-2940	11	5	of	of	ADP
ajbmeb-2940	11	6	the	the	DET
ajbmeb-2940	11	7	president	president	NOUN
ajbmeb-2940	11	8	,	,	PUNCT
ajbmeb-2940	11	9	from	from	ADP
ajbmeb-2940	11	10	january	january	PROPN
ajbmeb-2940	11	11	1	1	NUM
ajbmeb-2940	11	12	,	,	PUNCT
ajbmeb-2940	11	13	2021	2021	NUM
ajbmeb-2940	11	14	,	,	PUNCT
ajbmeb-2940	11	15	joint	joint	ADJ
ajbmeb-2940	11	16	-	-	PUNCT
ajbmeb-2940	11	17	stock	stock	NOUN
ajbmeb-2940	11	18	companies	company	NOUN
ajbmeb-2940	11	19	,	,	PUNCT
ajbmeb-2940	11	20	commercial	commercial	ADJ
ajbmeb-2940	11	21	banks	bank	NOUN
ajbmeb-2940	11	22	,	,	PUNCT
ajbmeb-2940	11	23	insurance	insurance	NOUN
ajbmeb-2940	11	24	organizations	organization	NOUN
ajbmeb-2940	11	25	and	and	CCONJ
ajbmeb-2940	11	26	legal	legal	ADJ
ajbmeb-2940	11	27	entities	entity	NOUN
ajbmeb-2940	11	28	included	include	VERB
ajbmeb-2940	11	29	in	in	ADP
ajbmeb-2940	11	30	the	the	DET
ajbmeb-2940	11	31	category	category	NOUN
ajbmeb-2940	11	32	of	of	ADP
ajbmeb-2940	11	33	large	large	ADJ
ajbmeb-2940	11	34	taxpayers	taxpayer	NOUN
ajbmeb-2940	11	35	will	will	AUX
ajbmeb-2940	11	36	switch	switch	VERB
ajbmeb-2940	11	37	to	to	ADP
ajbmeb-2940	11	38	accounting	accounting	NOUN
ajbmeb-2940	11	39	based	base	VERB
ajbmeb-2940	11	40	on	on	ADP
ajbmeb-2940	11	41	international	international	ADJ
ajbmeb-2940	11	42	financial	financial	ADJ
ajbmeb-2940	11	43	reporting	reporting	NOUN
ajbmeb-2940	11	44	standards.1	standards.1	NOUN
ajbmeb-2940	11	45	.	.	PUNCT
ajbmeb-2940	12	1	the	the	DET
ajbmeb-2940	12	2	regulation	regulation	NOUN
ajbmeb-2940	12	3	"	"	PUNCT
ajbmeb-2940	12	4	on	on	ADP
ajbmeb-2940	12	5	the	the	DET
ajbmeb-2940	12	6	deadlines	deadline	NOUN
ajbmeb-2940	12	7	for	for	ADP
ajbmeb-2940	12	8	the	the	DET
ajbmeb-2940	12	9	submission	submission	NOUN
ajbmeb-2940	12	10	of	of	ADP
ajbmeb-2940	12	11	financial	financial	ADJ
ajbmeb-2940	12	12	statements	statement	NOUN
ajbmeb-2940	12	13	prepared	prepare	VERB
ajbmeb-2940	12	14	on	on	ADP
ajbmeb-2940	12	15	the	the	DET
ajbmeb-2940	12	16	basis	basis	NOUN
ajbmeb-2940	12	17	of	of	ADP
ajbmeb-2940	12	18	international	international	ADJ
ajbmeb-2940	12	19	financial	financial	ADJ
ajbmeb-2940	12	20	reporting	reporting	NOUN
ajbmeb-2940	12	21	standards	standard	NOUN
ajbmeb-2940	12	22	and	and	CCONJ
ajbmeb-2940	12	23	their	their	PRON
ajbmeb-2940	12	24	composition	composition	NOUN
ajbmeb-2940	12	25	"	"	PUNCT
ajbmeb-2940	12	26	was	be	AUX
ajbmeb-2940	12	27	adopted	adopt	VERB
ajbmeb-2940	12	28	in	in	ADP
ajbmeb-2940	12	29	appendix	appendix	NOUN
ajbmeb-2940	12	30	1	1	NUM
ajbmeb-2940	12	31	to	to	ADP
ajbmeb-2940	12	32	the	the	DET
ajbmeb-2940	12	33	order	order	NOUN
ajbmeb-2940	12	34	of	of	ADP
ajbmeb-2940	12	35	the	the	DET
ajbmeb-2940	12	36	minister	minister	NOUN
ajbmeb-2940	12	37	of	of	ADP
ajbmeb-2940	12	38	economy	economy	NOUN
ajbmeb-2940	12	39	and	and	CCONJ
ajbmeb-2940	12	40	finance	finance	NOUN
ajbmeb-2940	12	41	of	of	ADP
ajbmeb-2940	12	42	the	the	DET
ajbmeb-2940	12	43	republic	republic	NOUN
ajbmeb-2940	12	44	of	of	ADP
ajbmeb-2940	12	45	uzbekistan	uzbekistan	PROPN
ajbmeb-2940	12	46	no	no	PROPN
ajbmeb-2940	12	47	.	.	PROPN
ajbmeb-2940	13	1	181	181	NUM
ajbmeb-2940	13	2	dated	date	VERB
ajbmeb-2940	13	3	october	october	PROPN
ajbmeb-2940	13	4	8	8	NUM
ajbmeb-2940	13	5	,	,	PUNCT
ajbmeb-2940	13	6	2024	2024	NUM
ajbmeb-2940	13	7	.	.	PUNCT
ajbmeb-2940	14	1	according	accord	VERB
ajbmeb-2940	14	2	to	to	ADP
ajbmeb-2940	14	3	this	this	DET
ajbmeb-2940	14	4	regulation	regulation	NOUN
ajbmeb-2940	14	5	,	,	PUNCT
ajbmeb-2940	14	6	the	the	DET
ajbmeb-2940	14	7	content	content	NOUN
ajbmeb-2940	14	8	and	and	CCONJ
ajbmeb-2940	14	9	structure	structure	NOUN
ajbmeb-2940	14	10	of	of	ADP
ajbmeb-2940	14	11	financial	financial	ADJ
ajbmeb-2940	14	12	statements	statement	NOUN
ajbmeb-2940	14	13	,	,	PUNCT
ajbmeb-2940	14	14	the	the	DET
ajbmeb-2940	14	15	forms	form	NOUN
ajbmeb-2940	14	16	of	of	ADP
ajbmeb-2940	14	17	financial	financial	ADJ
ajbmeb-2940	14	18	statements	statement	NOUN
ajbmeb-2940	14	19	prepared	prepare	VERB
ajbmeb-2940	14	20	in	in	ADP
ajbmeb-2940	14	21	accordance	accordance	NOUN
ajbmeb-2940	14	22	with	with	ADP
ajbmeb-2940	14	23	the	the	DET
ajbmeb-2940	14	24	iasb	iasb	NOUN
ajbmeb-2940	14	25	and	and	CCONJ
ajbmeb-2940	14	26	ifrs	ifrs	NOUN
ajbmeb-2940	14	27	are	be	AUX
ajbmeb-2940	14	28	clearly	clearly	ADV
ajbmeb-2940	14	29	defined	define	VERB
ajbmeb-2940	14	30	.	.	PUNCT
ajbmeb-2940	15	1	in	in	ADP
ajbmeb-2940	15	2	this	this	DET
ajbmeb-2940	15	3	1o‘zbekiston	1o‘zbekiston	PROPN
ajbmeb-2940	15	4	respublikasi	respublikasi	PROPN
ajbmeb-2940	15	5	prezidenti	prezidenti	PROPN
ajbmeb-2940	15	6	2020	2020	NUM
ajbmeb-2940	15	7	yil	yil	PROPN
ajbmeb-2940	15	8	24	24	NUM
ajbmeb-2940	15	9	fevraldagi	fevraldagi	PROPN
ajbmeb-2940	15	10	«	«	PUNCT
ajbmeb-2940	15	11	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	15	12	hisobotning	hisobotning	PROPN
ajbmeb-2940	15	13	xalqaro	xalqaro	PROPN
ajbmeb-2940	15	14	standartlariga	standartlariga	ADJ
ajbmeb-2940	15	15	o‘tish	o‘tish	PUNCT
ajbmeb-2940	15	16	bo‘yicha	bo‘yicha	PROPN
ajbmeb-2940	15	17	qo‘shimcha	qo‘shimcha	ADP
ajbmeb-2940	15	18	chora	chora	NOUN
ajbmeb-2940	15	19	-	-	ADJ
ajbmeb-2940	15	20	tadbirlar	tadbirlar	ADJ
ajbmeb-2940	15	21	to‘g‘risida»gi	to‘g‘risida»gi	NOUN
ajbmeb-2940	15	22	pq-4611	pq-4611	NOUN
ajbmeb-2940	15	23	-	-	PUNCT
ajbmeb-2940	15	24	son	son	NOUN
ajbmeb-2940	15	25	qarori	qarori	PROPN
ajbmeb-2940	15	26	american	american	PROPN
ajbmeb-2940	15	27	journal	journal	PROPN
ajbmeb-2940	15	28	of	of	ADP
ajbmeb-2940	15	29	business	business	NOUN
ajbmeb-2940	15	30	management	management	NOUN
ajbmeb-2940	15	31	,	,	PUNCT
ajbmeb-2940	15	32	economics	economic	NOUN
ajbmeb-2940	15	33	and	and	CCONJ
ajbmeb-2940	15	34	banking	banking	NOUN
ajbmeb-2940	15	35	volume	volume	NOUN
ajbmeb-2940	15	36	36	36	NUM
ajbmeb-2940	15	37	may2025	may2025	NOUN
ajbmeb-2940	15	38	p	p	NOUN
ajbmeb-2940	15	39	a	a	DET
ajbmeb-2940	15	40	g	g	NOUN
ajbmeb-2940	15	41	e	e	NOUN
ajbmeb-2940	15	42	|	|	ADV
ajbmeb-2940	15	43	37	37	NUM
ajbmeb-2940	15	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	15	45	regulation	regulation	NOUN
ajbmeb-2940	15	46	,	,	PUNCT
ajbmeb-2940	15	47	the	the	DET
ajbmeb-2940	15	48	forms	form	NOUN
ajbmeb-2940	15	49	of	of	ADP
ajbmeb-2940	15	50	annual	annual	ADJ
ajbmeb-2940	15	51	financial	financial	ADJ
ajbmeb-2940	15	52	statements	statement	NOUN
ajbmeb-2940	15	53	prepared	prepare	VERB
ajbmeb-2940	15	54	in	in	ADP
ajbmeb-2940	15	55	accordance	accordance	NOUN
ajbmeb-2940	15	56	with	with	ADP
ajbmeb-2940	15	57	the	the	DET
ajbmeb-2940	15	58	iasb	iasb	NOUN
ajbmeb-2940	15	59	and	and	CCONJ
ajbmeb-2940	15	60	ifrs	ifrs	NOUN
ajbmeb-2940	15	61	include	include	VERB
ajbmeb-2940	15	62	the	the	DET
ajbmeb-2940	15	63	following	following	NOUN
ajbmeb-2940	15	64	,	,	PUNCT
ajbmeb-2940	15	65	namely	namely	ADV
ajbmeb-2940	15	66	:	:	PUNCT
ajbmeb-2940	15	67	the	the	DET
ajbmeb-2940	15	68	forms	form	NOUN
ajbmeb-2940	15	69	of	of	ADP
ajbmeb-2940	15	70	annual	annual	ADJ
ajbmeb-2940	15	71	financial	financial	ADJ
ajbmeb-2940	15	72	statements	statement	NOUN
ajbmeb-2940	15	73	prepared	prepare	VERB
ajbmeb-2940	15	74	in	in	ADP
ajbmeb-2940	15	75	accordance	accordance	NOUN
ajbmeb-2940	15	76	with	with	ADP
ajbmeb-2940	15	77	the	the	DET
ajbmeb-2940	15	78	iasb	iasb	NOUN
ajbmeb-2940	15	79	include	include	VERB
ajbmeb-2940	15	80	the	the	DET
ajbmeb-2940	15	81	following	follow	VERB
ajbmeb-2940	15	82	:	:	PUNCT
ajbmeb-2940	15	83	balance	balance	NOUN
ajbmeb-2940	15	84	sheet	sheet	NOUN
ajbmeb-2940	15	85	in	in	ADP
ajbmeb-2940	15	86	accordance	accordance	NOUN
ajbmeb-2940	15	87	with	with	ADP
ajbmeb-2940	15	88	appendix	appendix	NOUN
ajbmeb-2940	15	89	1	1	NUM
ajbmeb-2940	15	90	to	to	ADP
ajbmeb-2940	15	91	these	these	DET
ajbmeb-2940	15	92	regulations	regulation	NOUN
ajbmeb-2940	15	93	;	;	PUNCT
ajbmeb-2940	15	94	report	report	NOUN
ajbmeb-2940	15	95	on	on	ADP
ajbmeb-2940	15	96	financial	financial	ADJ
ajbmeb-2940	15	97	results	result	NOUN
ajbmeb-2940	15	98	in	in	ADP
ajbmeb-2940	15	99	accordance	accordance	NOUN
ajbmeb-2940	15	100	with	with	ADP
ajbmeb-2940	15	101	appendix	appendix	NOUN
ajbmeb-2940	15	102	2	2	NUM
ajbmeb-2940	15	103	to	to	ADP
ajbmeb-2940	15	104	these	these	DET
ajbmeb-2940	15	105	regulations	regulation	NOUN
ajbmeb-2940	15	106	;	;	PUNCT
ajbmeb-2940	15	107	report	report	NOUN
ajbmeb-2940	15	108	on	on	ADP
ajbmeb-2940	15	109	equity	equity	NOUN
ajbmeb-2940	15	110	in	in	ADP
ajbmeb-2940	15	111	accordance	accordance	NOUN
ajbmeb-2940	15	112	with	with	ADP
ajbmeb-2940	15	113	appendix	appendix	NOUN
ajbmeb-2940	15	114	3	3	NUM
ajbmeb-2940	15	115	to	to	ADP
ajbmeb-2940	15	116	these	these	DET
ajbmeb-2940	15	117	regulations	regulation	NOUN
ajbmeb-2940	15	118	;	;	PUNCT
ajbmeb-2940	15	119	report	report	NOUN
ajbmeb-2940	15	120	on	on	ADP
ajbmeb-2940	15	121	cash	cash	NOUN
ajbmeb-2940	15	122	flows	flow	NOUN
ajbmeb-2940	15	123	in	in	ADP
ajbmeb-2940	15	124	accordance	accordance	NOUN
ajbmeb-2940	15	125	with	with	ADP
ajbmeb-2940	15	126	appendix	appendix	NOUN
ajbmeb-2940	15	127	4	4	NUM
ajbmeb-2940	15	128	to	to	ADP
ajbmeb-2940	15	129	these	these	DET
ajbmeb-2940	15	130	regulations	regulation	NOUN
ajbmeb-2940	15	131	;	;	PUNCT
ajbmeb-2940	15	132	notes	note	NOUN
ajbmeb-2940	15	133	,	,	PUNCT
ajbmeb-2940	15	134	calculations	calculation	NOUN
ajbmeb-2940	15	135	and	and	CCONJ
ajbmeb-2940	15	136	explanations	explanation	NOUN
ajbmeb-2940	15	137	(	(	PUNCT
ajbmeb-2940	15	138	notes	note	NOUN
ajbmeb-2940	15	139	to	to	ADP
ajbmeb-2940	15	140	the	the	DET
ajbmeb-2940	15	141	financial	financial	ADJ
ajbmeb-2940	15	142	statements	statement	NOUN
ajbmeb-2940	15	143	)	)	PUNCT
ajbmeb-2940	15	144	.	.	PUNCT
ajbmeb-2940	16	1	the	the	DET
ajbmeb-2940	16	2	annual	annual	ADJ
ajbmeb-2940	16	3	financial	financial	ADJ
ajbmeb-2940	16	4	statements	statement	NOUN
ajbmeb-2940	16	5	prepared	prepare	VERB
ajbmeb-2940	16	6	in	in	ADP
ajbmeb-2940	16	7	accordance	accordance	NOUN
ajbmeb-2940	16	8	with	with	ADP
ajbmeb-2940	16	9	ifrs	ifrs	PROPN
ajbmeb-2940	16	10	include	include	VERB
ajbmeb-2940	16	11	the	the	DET
ajbmeb-2940	16	12	following	following	NOUN
ajbmeb-2940	16	13	:	:	PUNCT
ajbmeb-2940	16	14	a	a	DET
ajbmeb-2940	16	15	statement	statement	NOUN
ajbmeb-2940	16	16	of	of	ADP
ajbmeb-2940	16	17	financial	financial	ADJ
ajbmeb-2940	16	18	position	position	NOUN
ajbmeb-2940	16	19	in	in	ADP
ajbmeb-2940	16	20	accordance	accordance	NOUN
ajbmeb-2940	16	21	with	with	ADP
ajbmeb-2940	16	22	appendix	appendix	NOUN
ajbmeb-2940	16	23	5	5	NUM
ajbmeb-2940	16	24	to	to	ADP
ajbmeb-2940	16	25	these	these	DET
ajbmeb-2940	16	26	regulations	regulation	NOUN
ajbmeb-2940	16	27	;	;	PUNCT
ajbmeb-2940	16	28	a	a	DET
ajbmeb-2940	16	29	statement	statement	NOUN
ajbmeb-2940	16	30	of	of	ADP
ajbmeb-2940	16	31	profit	profit	NOUN
ajbmeb-2940	16	32	or	or	CCONJ
ajbmeb-2940	16	33	loss	loss	NOUN
ajbmeb-2940	16	34	and	and	CCONJ
ajbmeb-2940	16	35	other	other	ADJ
ajbmeb-2940	16	36	comprehensive	comprehensive	ADJ
ajbmeb-2940	16	37	income	income	NOUN
ajbmeb-2940	16	38	in	in	ADP
ajbmeb-2940	16	39	accordance	accordance	NOUN
ajbmeb-2940	16	40	with	with	ADP
ajbmeb-2940	16	41	appendix	appendix	NOUN
ajbmeb-2940	16	42	6	6	NUM
ajbmeb-2940	16	43	to	to	ADP
ajbmeb-2940	16	44	these	these	DET
ajbmeb-2940	16	45	regulations	regulation	NOUN
ajbmeb-2940	16	46	;	;	PUNCT
ajbmeb-2940	16	47	a	a	DET
ajbmeb-2940	16	48	statement	statement	NOUN
ajbmeb-2940	16	49	of	of	ADP
ajbmeb-2940	16	50	changes	change	NOUN
ajbmeb-2940	16	51	in	in	ADP
ajbmeb-2940	16	52	equity	equity	NOUN
ajbmeb-2940	16	53	in	in	ADP
ajbmeb-2940	16	54	accordance	accordance	NOUN
ajbmeb-2940	16	55	with	with	ADP
ajbmeb-2940	16	56	appendix	appendix	NOUN
ajbmeb-2940	16	57	7	7	NUM
ajbmeb-2940	16	58	to	to	ADP
ajbmeb-2940	16	59	these	these	DET
ajbmeb-2940	16	60	regulations	regulation	NOUN
ajbmeb-2940	16	61	;	;	PUNCT
ajbmeb-2940	16	62	statement	statement	NOUN
ajbmeb-2940	16	63	of	of	ADP
ajbmeb-2940	16	64	cash	cash	NOUN
ajbmeb-2940	16	65	flows	flow	NOUN
ajbmeb-2940	16	66	(	(	PUNCT
ajbmeb-2940	16	67	indirect	indirect	ADJ
ajbmeb-2940	16	68	method	method	NOUN
ajbmeb-2940	16	69	)	)	PUNCT
ajbmeb-2940	16	70	in	in	ADP
ajbmeb-2940	16	71	accordance	accordance	NOUN
ajbmeb-2940	16	72	with	with	ADP
ajbmeb-2940	16	73	appendix	appendix	NOUN
ajbmeb-2940	16	74	8	8	NUM
ajbmeb-2940	16	75	to	to	ADP
ajbmeb-2940	16	76	these	these	DET
ajbmeb-2940	16	77	regulations	regulation	NOUN
ajbmeb-2940	16	78	;	;	PUNCT
ajbmeb-2940	16	79	notes	note	NOUN
ajbmeb-2940	16	80	containing	contain	VERB
ajbmeb-2940	16	81	significant	significant	ADJ
ajbmeb-2940	16	82	accounting	accounting	NOUN
ajbmeb-2940	16	83	policies	policy	NOUN
ajbmeb-2940	16	84	and	and	CCONJ
ajbmeb-2940	16	85	other	other	ADJ
ajbmeb-2940	16	86	explanatory	explanatory	ADJ
ajbmeb-2940	16	87	information	information	NOUN
ajbmeb-2940	16	88	(	(	PUNCT
ajbmeb-2940	16	89	notes	note	NOUN
ajbmeb-2940	16	90	to	to	ADP
ajbmeb-2940	16	91	the	the	DET
ajbmeb-2940	16	92	financial	financial	ADJ
ajbmeb-2940	16	93	statements)2	statements)2	NOUN
ajbmeb-2940	16	94	.	.	PUNCT
ajbmeb-2940	17	1	accounting	accounting	NOUN
ajbmeb-2940	17	2	entities	entity	NOUN
ajbmeb-2940	17	3	are	be	AUX
ajbmeb-2940	17	4	required	require	VERB
ajbmeb-2940	17	5	to	to	PART
ajbmeb-2940	17	6	submit	submit	VERB
ajbmeb-2940	17	7	annual	annual	ADJ
ajbmeb-2940	17	8	financial	financial	ADJ
ajbmeb-2940	17	9	statements	statement	NOUN
ajbmeb-2940	17	10	prepared	prepare	VERB
ajbmeb-2940	17	11	in	in	ADP
ajbmeb-2940	17	12	accordance	accordance	NOUN
ajbmeb-2940	17	13	with	with	ADP
ajbmeb-2940	17	14	ifrs	ifrs	PROPN
ajbmeb-2940	17	15	no	no	ADV
ajbmeb-2940	17	16	later	later	ADV
ajbmeb-2940	17	17	than	than	ADP
ajbmeb-2940	17	18	may	may	PROPN
ajbmeb-2940	17	19	1	1	NUM
ajbmeb-2940	17	20	of	of	ADP
ajbmeb-2940	17	21	the	the	DET
ajbmeb-2940	17	22	following	following	ADJ
ajbmeb-2940	17	23	year	year	NOUN
ajbmeb-2940	17	24	.	.	PUNCT
ajbmeb-2940	18	1	ifrs	ifrs	PROPN
ajbmeb-2940	18	2	requires	require	VERB
ajbmeb-2940	18	3	the	the	DET
ajbmeb-2940	18	4	preparation	preparation	NOUN
ajbmeb-2940	18	5	and	and	CCONJ
ajbmeb-2940	18	6	presentation	presentation	NOUN
ajbmeb-2940	18	7	of	of	ADP
ajbmeb-2940	18	8	financial	financial	ADJ
ajbmeb-2940	18	9	statements	statement	NOUN
ajbmeb-2940	18	10	in	in	ADP
ajbmeb-2940	18	11	accordance	accordance	NOUN
ajbmeb-2940	18	12	with	with	ADP
ajbmeb-2940	18	13	the	the	DET
ajbmeb-2940	18	14	requirements	requirement	NOUN
ajbmeb-2940	18	15	for	for	ADP
ajbmeb-2940	18	16	their	their	PRON
ajbmeb-2940	18	17	preparation	preparation	NOUN
ajbmeb-2940	18	18	.	.	PUNCT
ajbmeb-2940	19	1	this	this	PRON
ajbmeb-2940	19	2	,	,	PUNCT
ajbmeb-2940	19	3	in	in	ADP
ajbmeb-2940	19	4	turn	turn	NOUN
ajbmeb-2940	19	5	,	,	PUNCT
ajbmeb-2940	19	6	allows	allow	VERB
ajbmeb-2940	19	7	the	the	DET
ajbmeb-2940	19	8	enterprise	enterprise	NOUN
ajbmeb-2940	19	9	to	to	PART
ajbmeb-2940	19	10	attract	attract	VERB
ajbmeb-2940	19	11	external	external	ADJ
ajbmeb-2940	19	12	investors	investor	NOUN
ajbmeb-2940	19	13	.	.	PUNCT
ajbmeb-2940	20	1	review	review	NOUN
ajbmeb-2940	20	2	of	of	ADP
ajbmeb-2940	20	3	related	related	ADJ
ajbmeb-2940	20	4	literature	literature	NOUN
ajbmeb-2940	20	5	a	a	DET
ajbmeb-2940	20	6	number	number	NOUN
ajbmeb-2940	20	7	of	of	ADP
ajbmeb-2940	20	8	scientific	scientific	ADJ
ajbmeb-2940	20	9	works	work	NOUN
ajbmeb-2940	20	10	and	and	CCONJ
ajbmeb-2940	20	11	studies	study	NOUN
ajbmeb-2940	20	12	on	on	ADP
ajbmeb-2940	20	13	the	the	DET
ajbmeb-2940	20	14	topic	topic	NOUN
ajbmeb-2940	20	15	have	have	AUX
ajbmeb-2940	20	16	been	be	AUX
ajbmeb-2940	20	17	conducted	conduct	VERB
ajbmeb-2940	20	18	on	on	ADP
ajbmeb-2940	20	19	the	the	DET
ajbmeb-2940	20	20	preparation	preparation	NOUN
ajbmeb-2940	20	21	and	and	CCONJ
ajbmeb-2940	20	22	presentation	presentation	NOUN
ajbmeb-2940	20	23	of	of	ADP
ajbmeb-2940	20	24	financial	financial	ADJ
ajbmeb-2940	20	25	statements	statement	NOUN
ajbmeb-2940	20	26	based	base	VERB
ajbmeb-2940	20	27	on	on	ADP
ajbmeb-2940	20	28	ifrs	ifrs	PROPN
ajbmeb-2940	20	29	.	.	PUNCT
ajbmeb-2940	21	1	in	in	ADP
ajbmeb-2940	21	2	particular	particular	ADJ
ajbmeb-2940	21	3	,	,	PUNCT
ajbmeb-2940	21	4	foreign	foreign	ADJ
ajbmeb-2940	21	5	economists	economist	NOUN
ajbmeb-2940	21	6	m.r	m.r	PROPN
ajbmeb-2940	21	7	.	.	PROPN
ajbmeb-2940	21	8	matthews	matthews	PROPN
ajbmeb-2940	21	9	,	,	PUNCT
ajbmeb-2940	22	1	p.	p.	PROPN
ajbmeb-2940	22	2	ainsworth	ainsworth	PROPN
ajbmeb-2940	22	3	,	,	PUNCT
ajbmeb-2940	22	4	k.d	k.d	PROPN
ajbmeb-2940	22	5	.	.	PROPN
ajbmeb-2940	22	6	larson	larson	PROPN
ajbmeb-2940	22	7	,	,	PUNCT
ajbmeb-2940	22	8	r.	r.	PROPN
ajbmeb-2940	22	9	libby	libby	PROPN
ajbmeb-2940	22	10	,	,	PUNCT
ajbmeb-2940	22	11	r.h	r.h	PROPN
ajbmeb-2940	22	12	.	.	PROPN
ajbmeb-2940	22	13	hermanson	hermanson	PROPN
ajbmeb-2940	22	14	,	,	PUNCT
ajbmeb-2940	22	15	r.	r.	PROPN
ajbmeb-2940	22	16	anthony	anthony	PROPN
ajbmeb-2940	22	17	,	,	PUNCT
ajbmeb-2940	22	18	b.	b.	PROPN
ajbmeb-2940	22	19	needles	needles	PROPN
ajbmeb-2940	22	20	,	,	PUNCT
ajbmeb-2940	22	21	f.	f.	PROPN
ajbmeb-2940	22	22	wood	wood	PROPN
ajbmeb-2940	22	23	and	and	CCONJ
ajbmeb-2940	22	24	other	other	ADJ
ajbmeb-2940	22	25	scientists3	scientists3	NOUN
ajbmeb-2940	22	26	have	have	AUX
ajbmeb-2940	22	27	examined	examine	VERB
ajbmeb-2940	22	28	the	the	DET
ajbmeb-2940	22	29	theoretical	theoretical	ADJ
ajbmeb-2940	22	30	and	and	CCONJ
ajbmeb-2940	22	31	conceptual	conceptual	ADJ
ajbmeb-2940	22	32	foundations	foundation	NOUN
ajbmeb-2940	22	33	of	of	ADP
ajbmeb-2940	22	34	financial	financial	ADJ
ajbmeb-2940	22	35	reporting	reporting	NOUN
ajbmeb-2940	22	36	and	and	CCONJ
ajbmeb-2940	22	37	methodological	methodological	ADJ
ajbmeb-2940	22	38	issues	issue	NOUN
ajbmeb-2940	22	39	of	of	ADP
ajbmeb-2940	22	40	recognizing	recognize	VERB
ajbmeb-2940	22	41	,	,	PUNCT
ajbmeb-2940	22	42	measuring	measure	VERB
ajbmeb-2940	22	43	and	and	CCONJ
ajbmeb-2940	22	44	reflecting	reflect	VERB
ajbmeb-2940	22	45	assets	asset	NOUN
ajbmeb-2940	22	46	,	,	PUNCT
ajbmeb-2940	22	47	liabilities	liability	NOUN
ajbmeb-2940	22	48	and	and	CCONJ
ajbmeb-2940	22	49	equity	equity	NOUN
ajbmeb-2940	22	50	in	in	ADP
ajbmeb-2940	22	51	financial	financial	ADJ
ajbmeb-2940	22	52	statements	statement	NOUN
ajbmeb-2940	22	53	;	;	PUNCT
ajbmeb-2940	22	54	scientists	scientist	NOUN
ajbmeb-2940	22	55	such	such	ADJ
ajbmeb-2940	22	56	as	as	ADP
ajbmeb-2940	22	57	v.p	v.p	PROPN
ajbmeb-2940	22	58	.	.	PROPN
ajbmeb-2940	22	59	astakhov	astakhov	PROPN
ajbmeb-2940	22	60	,	,	PUNCT
ajbmeb-2940	22	61	v.	v.	PROPN
ajbmeb-2940	22	62	kachalin	kachalin	PROPN
ajbmeb-2940	22	63	,	,	PUNCT
ajbmeb-2940	22	64	m.i	m.i	PROPN
ajbmeb-2940	22	65	.	.	PROPN
ajbmeb-2940	22	66	kuter	kuter	PROPN
ajbmeb-2940	22	67	,	,	PUNCT
ajbmeb-2940	22	68	v.f	v.f	PROPN
ajbmeb-2940	22	69	.	.	PROPN
ajbmeb-2940	22	70	paliy	paliy	PROPN
ajbmeb-2940	22	71	,	,	PUNCT
ajbmeb-2940	22	72	ya.v	ya.v	PROPN
ajbmeb-2940	22	73	.	.	PUNCT
ajbmeb-2940	23	1	sokolov	sokolov	PROPN
ajbmeb-2940	23	2	,	,	PUNCT
ajbmeb-2940	23	3	v.i	v.i	PROPN
ajbmeb-2940	23	4	.	.	PROPN
ajbmeb-2940	23	5	tkach	tkach	PROPN
ajbmeb-2940	23	6	,	,	PUNCT
ajbmeb-2940	23	7	v.g	v.g	PROPN
ajbmeb-2940	23	8	.	.	PROPN
ajbmeb-2940	23	9	getman	getman	NOUN
ajbmeb-2940	23	10	,	,	PUNCT
ajbmeb-2940	23	11	t.yu	t.yu	PROPN
ajbmeb-2940	23	12	.	.	PUNCT
ajbmeb-2940	23	13	druzhilovskaya4	druzhilovskaya4	NOUN
ajbmeb-2940	23	14	have	have	AUX
ajbmeb-2940	23	15	studied	study	VERB
ajbmeb-2940	23	16	the	the	DET
ajbmeb-2940	23	17	issues	issue	NOUN
ajbmeb-2940	23	18	of	of	ADP
ajbmeb-2940	23	19	applying	apply	VERB
ajbmeb-2940	23	20	ifrs	ifrs	NOUN
ajbmeb-2940	23	21	in	in	ADP
ajbmeb-2940	23	22	their	their	PRON
ajbmeb-2940	23	23	countries	country	NOUN
ajbmeb-2940	23	24	in	in	ADP
ajbmeb-2940	23	25	their	their	PRON
ajbmeb-2940	23	26	works	work	NOUN
ajbmeb-2940	23	27	.	.	PUNCT
ajbmeb-2940	24	1	in	in	ADP
ajbmeb-2940	24	2	recent	recent	ADJ
ajbmeb-2940	24	3	years	year	NOUN
ajbmeb-2940	24	4	,	,	PUNCT
ajbmeb-2940	24	5	research	research	NOUN
ajbmeb-2940	24	6	on	on	ADP
ajbmeb-2940	24	7	financial	financial	ADJ
ajbmeb-2940	24	8	reporting	reporting	NOUN
ajbmeb-2940	24	9	issues	issue	NOUN
ajbmeb-2940	24	10	has	have	AUX
ajbmeb-2940	24	11	been	be	AUX
ajbmeb-2940	24	12	carried	carry	VERB
ajbmeb-2940	24	13	out	out	ADP
ajbmeb-2940	24	14	in	in	ADP
ajbmeb-2940	24	15	our	our	PRON
ajbmeb-2940	24	16	republic	republic	NOUN
ajbmeb-2940	24	17	,	,	PUNCT
ajbmeb-2940	24	18	and	and	CCONJ
ajbmeb-2940	24	19	scientific	scientific	ADJ
ajbmeb-2940	24	20	articles	article	NOUN
ajbmeb-2940	24	21	,	,	PUNCT
ajbmeb-2940	24	22	monographs	monograph	NOUN
ajbmeb-2940	24	23	and	and	CCONJ
ajbmeb-2940	24	24	textbooks	textbook	NOUN
ajbmeb-2940	24	25	have	have	AUX
ajbmeb-2940	24	26	been	be	AUX
ajbmeb-2940	24	27	published	publish	VERB
ajbmeb-2940	24	28	.	.	PUNCT
ajbmeb-2940	25	1	many	many	ADJ
ajbmeb-2940	25	2	scientists	scientist	NOUN
ajbmeb-2940	25	3	in	in	ADP
ajbmeb-2940	25	4	our	our	PRON
ajbmeb-2940	25	5	country	country	NOUN
ajbmeb-2940	25	6	today	today	NOUN
ajbmeb-2940	25	7	justify	justify	VERB
ajbmeb-2940	25	8	the	the	DET
ajbmeb-2940	25	9	need	need	NOUN
ajbmeb-2940	25	10	to	to	PART
ajbmeb-2940	25	11	transition	transition	VERB
ajbmeb-2940	25	12	to	to	ADP
ajbmeb-2940	25	13	international	international	ADJ
ajbmeb-2940	25	14	financial	financial	ADJ
ajbmeb-2940	25	15	reporting	reporting	NOUN
ajbmeb-2940	25	16	standards	standard	NOUN
ajbmeb-2940	25	17	,	,	PUNCT
ajbmeb-2940	25	18	outline	outline	VERB
ajbmeb-2940	25	19	the	the	DET
ajbmeb-2940	25	20	ways	way	NOUN
ajbmeb-2940	25	21	to	to	PART
ajbmeb-2940	25	22	transition	transition	VERB
ajbmeb-2940	25	23	to	to	ADP
ajbmeb-2940	25	24	it	it	PRON
ajbmeb-2940	25	25	,	,	PUNCT
ajbmeb-2940	25	26	2	2	NUM
ajbmeb-2940	25	27	o‘zbеkistоn	o‘zbеkistоn	NOUN
ajbmeb-2940	25	28	rеspublikаsi	rеspublikаsi	NOUN
ajbmeb-2940	25	29	iqtisоdiyot	iqtisоdiyot	ADJ
ajbmeb-2940	25	30	vа	vа	PROPN
ajbmeb-2940	25	31	mоliya	mоliya	PROPN
ajbmeb-2940	25	32	vаzirining	vаzirine	VERB
ajbmeb-2940	25	33	2024	2024	NUM
ajbmeb-2940	25	34	yil	yil	PROPN
ajbmeb-2940	25	35	8	8	NUM
ajbmeb-2940	25	36	оktyabrdаgi	оktyabrdаgi	NOUN
ajbmeb-2940	25	37	181	181	NUM
ajbmeb-2940	25	38	-	-	PUNCT
ajbmeb-2940	25	39	sоn	sоn	NOUN
ajbmeb-2940	25	40	buyrug‘igа	buyrug‘igа	NOUN
ajbmeb-2940	25	41	1	1	NUM
ajbmeb-2940	25	42	-	-	PUNCT
ajbmeb-2940	25	43	ilоvа	ilоvа	NOUN
ajbmeb-2940	25	44	“	"	PUNCT
ajbmeb-2940	25	45	mоliyaviy	mоliyaviy	ADJ
ajbmeb-2940	25	46	hisоbоtlаrni	hisоbоtlаrni	NOUN
ajbmeb-2940	25	47	tаqdim	tаqdim	PROPN
ajbmeb-2940	25	48	etish	etish	VERB
ajbmeb-2940	25	49	muddаtlаri	muddаtlаri	PROPN
ajbmeb-2940	25	50	hаmdа	hаmdа	PROPN
ajbmeb-2940	25	51	ulаrning	ulаrne	VERB
ajbmeb-2940	25	52	tаrkibi	tаrkibi	NOUN
ajbmeb-2940	25	53	vа	vа	PROPN
ajbmeb-2940	25	54	mаzmuni	mаzmuni	NOUN
ajbmeb-2940	25	55	to‘g‘risidаgi	to‘g‘risidаgi	PROPN
ajbmeb-2940	25	56	”	"	PUNCT
ajbmeb-2940	25	57	nizоm	nizоm	PROPN
ajbmeb-2940	25	58	3	3	NUM
ajbmeb-2940	25	59	ainsworth	ainsworth	PROPN
ajbmeb-2940	25	60	,	,	PUNCT
ajbmeb-2940	25	61	penne	penne	NOUN
ajbmeb-2940	25	62	.	.	PUNCT
ajbmeb-2940	26	1	introduction	introduction	NOUN
ajbmeb-2940	26	2	to	to	ADP
ajbmeb-2940	26	3	accounting	accounting	NOUN
ajbmeb-2940	26	4	:	:	PUNCT
ajbmeb-2940	26	5	an	an	DET
ajbmeb-2940	26	6	integrated	integrated	ADJ
ajbmeb-2940	26	7	approach	approach	NOUN
ajbmeb-2940	26	8	/penne	/penne	PUNCT
ajbmeb-2940	26	9	ainsworth	ainsworth	PROPN
ajbmeb-2940	26	10	,	,	PUNCT
ajbmeb-2940	26	11	dan	dan	PROPN
ajbmeb-2940	26	12	deines	deines	PROPN
ajbmeb-2940	26	13	,	,	PUNCT
ajbmeb-2940	26	14	r.	r.	PROPN
ajbmeb-2940	26	15	david	david	PROPN
ajbmeb-2940	26	16	plumlee	plumlee	PROPN
ajbmeb-2940	26	17	,	,	PUNCT
ajbmeb-2940	26	18	cathy	cathy	PROPN
ajbmeb-2940	26	19	xanthaky	xanthaky	PROPN
ajbmeb-2940	26	20	larson	larson	PROPN
ajbmeb-2940	26	21	.	.	PROPN
ajbmeb-2940	26	22	irwin	irwin	PROPN
ajbmeb-2940	26	23	,	,	PUNCT
ajbmeb-2940	26	24	printed	print	VERB
ajbmeb-2940	26	25	in	in	ADP
ajbmeb-2940	26	26	usa	usa	PROPN
ajbmeb-2940	26	27	,	,	PUNCT
ajbmeb-2940	26	28	2005	2005	NUM
ajbmeb-2940	26	29	.	.	PUNCT
ajbmeb-2940	27	1	425	425	NUM
ajbmeb-2940	27	2	r.	r.	NOUN
ajbmeb-2940	27	3	;	;	PUNCT
ajbmeb-2940	27	4	4	4	NUM
ajbmeb-2940	27	5	и.кутер	и.кутер	NOUN
ajbmeb-2940	27	6	.	.	PUNCT
ajbmeb-2940	28	1	теория	теория	PROPN
ajbmeb-2940	28	2	и	и	PROPN
ajbmeb-2940	28	3	принципы	принципы	NOUN
ajbmeb-2940	28	4	бухгалтерского	бухгалтерского	NOUN
ajbmeb-2940	28	5	учета	учета	NOUN
ajbmeb-2940	28	6	:	:	PUNCT
ajbmeb-2940	28	7	учеб	учеб	NOUN
ajbmeb-2940	28	8	.	.	PUNCT
ajbmeb-2940	29	1	пособие.–м	пособие.–м	PROPN
ajbmeb-2940	29	2	.	.	PUNCT
ajbmeb-2940	29	3	:	:	PUNCT
ajbmeb-2940	29	4	финансы	финансы	VERB
ajbmeb-2940	29	5	и	и	PROPN
ajbmeb-2940	29	6	статистика	статистика	ADJ
ajbmeb-2940	29	7	,	,	PUNCT
ajbmeb-2940	29	8	экспертное	экспертное	PROPN
ajbmeb-2940	29	9	бюро	бюро	PROPN
ajbmeb-2940	29	10	,	,	PUNCT
ajbmeb-2940	29	11	2000.–544	2000.–544	PROPN
ajbmeb-2940	29	12	s	s	PART
ajbmeb-2940	29	13	american	american	PROPN
ajbmeb-2940	29	14	journal	journal	PROPN
ajbmeb-2940	29	15	of	of	ADP
ajbmeb-2940	29	16	business	business	NOUN
ajbmeb-2940	29	17	management	management	NOUN
ajbmeb-2940	29	18	,	,	PUNCT
ajbmeb-2940	29	19	economics	economic	NOUN
ajbmeb-2940	29	20	and	and	CCONJ
ajbmeb-2940	29	21	banking	banking	NOUN
ajbmeb-2940	29	22	volume	volume	NOUN
ajbmeb-2940	30	1	36	36	NUM
ajbmeb-2940	30	2	may2025	may2025	NOUN
ajbmeb-2940	30	3	p	p	NOUN
ajbmeb-2940	30	4	a	a	DET
ajbmeb-2940	30	5	g	g	NOUN
ajbmeb-2940	30	6	e	e	NOUN
ajbmeb-2940	30	7	|	|	ADV
ajbmeb-2940	30	8	38	38	NUM
ajbmeb-2940	30	9	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	30	10	and	and	CCONJ
ajbmeb-2940	30	11	propose	propose	VERB
ajbmeb-2940	30	12	teaching	teach	VERB
ajbmeb-2940	30	13	it	it	PRON
ajbmeb-2940	30	14	as	as	ADP
ajbmeb-2940	30	15	a	a	DET
ajbmeb-2940	30	16	separate	separate	ADJ
ajbmeb-2940	30	17	subject	subject	NOUN
ajbmeb-2940	30	18	course	course	NOUN
ajbmeb-2940	30	19	,	,	PUNCT
ajbmeb-2940	30	20	including	include	VERB
ajbmeb-2940	30	21	j.kurbanbayev	j.kurbanbayev	NOUN
ajbmeb-2940	30	22	,	,	PUNCT
ajbmeb-2940	30	23	s.djumanov5	s.djumanov5	PROPN
ajbmeb-2940	30	24	,	,	PUNCT
ajbmeb-2940	30	25	k.b.urazov6	k.b.urazov6	NOUN
ajbmeb-2940	30	26	,	,	PUNCT
ajbmeb-2940	30	27	s.n.tashnazarov7	s.n.tashnazarov7	ADV
ajbmeb-2940	30	28	.	.	PUNCT
ajbmeb-2940	31	1	the	the	DET
ajbmeb-2940	31	2	works	work	NOUN
ajbmeb-2940	31	3	of	of	ADP
ajbmeb-2940	31	4	the	the	DET
ajbmeb-2940	31	5	above	above	ADV
ajbmeb-2940	31	6	-	-	PUNCT
ajbmeb-2940	31	7	mentioned	mention	VERB
ajbmeb-2940	31	8	scientists	scientist	NOUN
ajbmeb-2940	31	9	have	have	AUX
ajbmeb-2940	31	10	studied	study	VERB
ajbmeb-2940	31	11	methodological	methodological	ADJ
ajbmeb-2940	31	12	issues	issue	NOUN
ajbmeb-2940	31	13	of	of	ADP
ajbmeb-2940	31	14	recognition	recognition	NOUN
ajbmeb-2940	31	15	,	,	PUNCT
ajbmeb-2940	31	16	valuation	valuation	NOUN
ajbmeb-2940	31	17	and	and	CCONJ
ajbmeb-2940	31	18	reflection	reflection	NOUN
ajbmeb-2940	31	19	in	in	ADP
ajbmeb-2940	31	20	financial	financial	ADJ
ajbmeb-2940	31	21	statements	statement	NOUN
ajbmeb-2940	31	22	of	of	ADP
ajbmeb-2940	31	23	long	long	ADJ
ajbmeb-2940	31	24	-	-	PUNCT
ajbmeb-2940	31	25	term	term	NOUN
ajbmeb-2940	31	26	assets	asset	NOUN
ajbmeb-2940	31	27	,	,	PUNCT
ajbmeb-2940	31	28	tangible	tangible	ADJ
ajbmeb-2940	31	29	assets	asset	NOUN
ajbmeb-2940	31	30	,	,	PUNCT
ajbmeb-2940	31	31	liabilities	liability	NOUN
ajbmeb-2940	31	32	,	,	PUNCT
ajbmeb-2940	31	33	income	income	NOUN
ajbmeb-2940	31	34	and	and	CCONJ
ajbmeb-2940	31	35	expenses	expense	NOUN
ajbmeb-2940	31	36	.	.	PUNCT
ajbmeb-2940	32	1	among	among	ADP
ajbmeb-2940	32	2	the	the	DET
ajbmeb-2940	32	3	scientists	scientist	NOUN
ajbmeb-2940	32	4	of	of	ADP
ajbmeb-2940	32	5	our	our	PRON
ajbmeb-2940	32	6	republic	republic	NOUN
ajbmeb-2940	32	7	,	,	PUNCT
ajbmeb-2940	32	8	z.n.kurbanov	z.n.kurbanov	NOUN
ajbmeb-2940	32	9	and	and	CCONJ
ajbmeb-2940	32	10	researcher	researcher	NOUN
ajbmeb-2940	32	11	f.a.akramov8	f.a.akramov8	NOUN
ajbmeb-2940	32	12	,	,	PUNCT
ajbmeb-2940	32	13	in	in	ADP
ajbmeb-2940	32	14	their	their	PRON
ajbmeb-2940	32	15	article	article	NOUN
ajbmeb-2940	32	16	,	,	PUNCT
ajbmeb-2940	32	17	m.marpatov9	m.marpatov9	PROPN
ajbmeb-2940	32	18	covered	cover	VERB
ajbmeb-2940	32	19	the	the	DET
ajbmeb-2940	32	20	issues	issue	NOUN
ajbmeb-2940	32	21	of	of	ADP
ajbmeb-2940	32	22	harmonizing	harmonize	VERB
ajbmeb-2940	32	23	the	the	DET
ajbmeb-2940	32	24	financial	financial	ADJ
ajbmeb-2940	32	25	statement	statement	NOUN
ajbmeb-2940	32	26	with	with	ADP
ajbmeb-2940	32	27	international	international	ADJ
ajbmeb-2940	32	28	standards	standard	NOUN
ajbmeb-2940	32	29	.	.	PUNCT
ajbmeb-2940	33	1	research	research	NOUN
ajbmeb-2940	33	2	methodology	methodology	NOUN
ajbmeb-2940	33	3	the	the	DET
ajbmeb-2940	33	4	article	article	NOUN
ajbmeb-2940	33	5	was	be	AUX
ajbmeb-2940	33	6	written	write	VERB
ajbmeb-2940	33	7	and	and	CCONJ
ajbmeb-2940	33	8	analyzed	analyze	VERB
ajbmeb-2940	33	9	using	use	VERB
ajbmeb-2940	33	10	analysis	analysis	NOUN
ajbmeb-2940	33	11	and	and	CCONJ
ajbmeb-2940	33	12	synthesis	synthesis	NOUN
ajbmeb-2940	33	13	,	,	PUNCT
ajbmeb-2940	33	14	induction	induction	NOUN
ajbmeb-2940	33	15	and	and	CCONJ
ajbmeb-2940	33	16	deduction	deduction	NOUN
ajbmeb-2940	33	17	,	,	PUNCT
ajbmeb-2940	33	18	a	a	DET
ajbmeb-2940	33	19	systematic	systematic	ADJ
ajbmeb-2940	33	20	approach	approach	NOUN
ajbmeb-2940	33	21	,	,	PUNCT
ajbmeb-2940	33	22	accounting	accounting	NOUN
ajbmeb-2940	33	23	,	,	PUNCT
ajbmeb-2940	33	24	statistics	statistic	NOUN
ajbmeb-2940	33	25	,	,	PUNCT
ajbmeb-2940	33	26	economic	economic	ADJ
ajbmeb-2940	33	27	analysis	analysis	NOUN
ajbmeb-2940	33	28	,	,	PUNCT
ajbmeb-2940	33	29	and	and	CCONJ
ajbmeb-2940	33	30	economic	economic	ADJ
ajbmeb-2940	33	31	-	-	PUNCT
ajbmeb-2940	33	32	mathematical	mathematical	ADJ
ajbmeb-2940	33	33	methods	method	NOUN
ajbmeb-2940	33	34	.	.	PUNCT
ajbmeb-2940	34	1	analysis	analysis	NOUN
ajbmeb-2940	34	2	and	and	CCONJ
ajbmeb-2940	34	3	results	result	NOUN
ajbmeb-2940	34	4	:	:	PUNCT
ajbmeb-2940	34	5	during	during	ADP
ajbmeb-2940	34	6	the	the	DET
ajbmeb-2940	34	7	independent	independent	ADJ
ajbmeb-2940	34	8	rise	rise	NOUN
ajbmeb-2940	34	9	and	and	CCONJ
ajbmeb-2940	34	10	development	development	NOUN
ajbmeb-2940	34	11	of	of	ADP
ajbmeb-2940	34	12	uzbekistan	uzbekistan	PROPN
ajbmeb-2940	34	13	,	,	PUNCT
ajbmeb-2940	34	14	we	we	PRON
ajbmeb-2940	34	15	can	can	AUX
ajbmeb-2940	34	16	witness	witness	VERB
ajbmeb-2940	34	17	the	the	DET
ajbmeb-2940	34	18	great	great	ADJ
ajbmeb-2940	34	19	achievements	achievement	NOUN
ajbmeb-2940	34	20	made	make	VERB
ajbmeb-2940	34	21	in	in	ADP
ajbmeb-2940	34	22	recent	recent	ADJ
ajbmeb-2940	34	23	years	year	NOUN
ajbmeb-2940	34	24	.	.	PUNCT
ajbmeb-2940	35	1	also	also	ADV
ajbmeb-2940	35	2	,	,	PUNCT
ajbmeb-2940	35	3	a	a	DET
ajbmeb-2940	35	4	number	number	NOUN
ajbmeb-2940	35	5	of	of	ADP
ajbmeb-2940	35	6	exemplary	exemplary	ADJ
ajbmeb-2940	35	7	works	work	NOUN
ajbmeb-2940	35	8	are	be	AUX
ajbmeb-2940	35	9	being	be	AUX
ajbmeb-2940	35	10	carried	carry	VERB
ajbmeb-2940	35	11	out	out	ADP
ajbmeb-2940	35	12	to	to	PART
ajbmeb-2940	35	13	develop	develop	VERB
ajbmeb-2940	35	14	accounting	accounting	NOUN
ajbmeb-2940	35	15	and	and	CCONJ
ajbmeb-2940	35	16	accelerate	accelerate	VERB
ajbmeb-2940	35	17	its	its	PRON
ajbmeb-2940	35	18	entry	entry	NOUN
ajbmeb-2940	35	19	into	into	ADP
ajbmeb-2940	35	20	the	the	DET
ajbmeb-2940	35	21	world	world	NOUN
ajbmeb-2940	35	22	market	market	NOUN
ajbmeb-2940	35	23	.	.	PUNCT
ajbmeb-2940	36	1	in	in	ADP
ajbmeb-2940	36	2	particular	particular	ADJ
ajbmeb-2940	36	3	,	,	PUNCT
ajbmeb-2940	36	4	the	the	DET
ajbmeb-2940	36	5	role	role	NOUN
ajbmeb-2940	36	6	of	of	ADP
ajbmeb-2940	36	7	financial	financial	ADJ
ajbmeb-2940	36	8	reporting	reporting	NOUN
ajbmeb-2940	36	9	in	in	ADP
ajbmeb-2940	36	10	increasing	increase	VERB
ajbmeb-2940	36	11	the	the	DET
ajbmeb-2940	36	12	efficiency	efficiency	NOUN
ajbmeb-2940	36	13	of	of	ADP
ajbmeb-2940	36	14	the	the	DET
ajbmeb-2940	36	15	activities	activity	NOUN
ajbmeb-2940	36	16	of	of	ADP
ajbmeb-2940	36	17	business	business	NOUN
ajbmeb-2940	36	18	entities	entity	NOUN
ajbmeb-2940	36	19	,	,	PUNCT
ajbmeb-2940	36	20	enterprises	enterprise	NOUN
ajbmeb-2940	36	21	and	and	CCONJ
ajbmeb-2940	36	22	organizations	organization	NOUN
ajbmeb-2940	36	23	,	,	PUNCT
ajbmeb-2940	36	24	and	and	CCONJ
ajbmeb-2940	36	25	in	in	ADP
ajbmeb-2940	36	26	general	general	ADJ
ajbmeb-2940	36	27	in	in	ADP
ajbmeb-2940	36	28	the	the	DET
ajbmeb-2940	36	29	development	development	NOUN
ajbmeb-2940	36	30	of	of	ADP
ajbmeb-2940	36	31	the	the	DET
ajbmeb-2940	36	32	economy	economy	NOUN
ajbmeb-2940	36	33	of	of	ADP
ajbmeb-2940	36	34	our	our	PRON
ajbmeb-2940	36	35	republic	republic	NOUN
ajbmeb-2940	36	36	,	,	PUNCT
ajbmeb-2940	36	37	is	be	AUX
ajbmeb-2940	36	38	of	of	ADP
ajbmeb-2940	36	39	great	great	ADJ
ajbmeb-2940	36	40	importance	importance	NOUN
ajbmeb-2940	36	41	.	.	PUNCT
ajbmeb-2940	37	1	in	in	ADP
ajbmeb-2940	37	2	this	this	DET
ajbmeb-2940	37	3	regard	regard	NOUN
ajbmeb-2940	37	4	,	,	PUNCT
ajbmeb-2940	37	5	the	the	DET
ajbmeb-2940	37	6	adoption	adoption	NOUN
ajbmeb-2940	37	7	of	of	ADP
ajbmeb-2940	37	8	the	the	DET
ajbmeb-2940	37	9	resolution	resolution	NOUN
ajbmeb-2940	37	10	of	of	ADP
ajbmeb-2940	37	11	our	our	PRON
ajbmeb-2940	37	12	president	president	NOUN
ajbmeb-2940	37	13	on	on	ADP
ajbmeb-2940	37	14	february	february	PROPN
ajbmeb-2940	37	15	24	24	NUM
ajbmeb-2940	37	16	,	,	PUNCT
ajbmeb-2940	37	17	2020	2020	NUM
ajbmeb-2940	37	18	“	"	PUNCT
ajbmeb-2940	37	19	on	on	ADP
ajbmeb-2940	37	20	additional	additional	ADJ
ajbmeb-2940	37	21	measures	measure	NOUN
ajbmeb-2940	37	22	for	for	ADP
ajbmeb-2940	37	23	the	the	DET
ajbmeb-2940	37	24	transition	transition	NOUN
ajbmeb-2940	37	25	to	to	ADP
ajbmeb-2940	37	26	international	international	ADJ
ajbmeb-2940	37	27	financial	financial	ADJ
ajbmeb-2940	37	28	reporting	reporting	NOUN
ajbmeb-2940	37	29	standards	standard	NOUN
ajbmeb-2940	37	30	”	"	PUNCT
ajbmeb-2940	37	31	and	and	CCONJ
ajbmeb-2940	37	32	the	the	DET
ajbmeb-2940	37	33	approval	approval	NOUN
ajbmeb-2940	37	34	of	of	ADP
ajbmeb-2940	37	35	the	the	DET
ajbmeb-2940	37	36	“	"	PUNCT
ajbmeb-2940	37	37	roadmap	roadmap	NOUN
ajbmeb-2940	37	38	”	"	PUNCT
ajbmeb-2940	37	39	consisting	consist	VERB
ajbmeb-2940	37	40	of	of	ADP
ajbmeb-2940	37	41	18	18	NUM
ajbmeb-2940	37	42	points	point	NOUN
ajbmeb-2940	37	43	in	in	ADP
ajbmeb-2940	37	44	accordance	accordance	NOUN
ajbmeb-2940	37	45	with	with	ADP
ajbmeb-2940	37	46	it	it	PRON
ajbmeb-2940	37	47	indicate	indicate	VERB
ajbmeb-2940	37	48	that	that	SCONJ
ajbmeb-2940	37	49	there	there	PRON
ajbmeb-2940	37	50	will	will	AUX
ajbmeb-2940	37	51	be	be	AUX
ajbmeb-2940	37	52	serious	serious	ADJ
ajbmeb-2940	37	53	changes	change	NOUN
ajbmeb-2940	37	54	in	in	ADP
ajbmeb-2940	37	55	the	the	DET
ajbmeb-2940	37	56	direction	direction	NOUN
ajbmeb-2940	37	57	of	of	ADP
ajbmeb-2940	37	58	accounting	account	VERB
ajbmeb-2940	37	59	in	in	ADP
ajbmeb-2940	37	60	our	our	PRON
ajbmeb-2940	37	61	republic	republic	NOUN
ajbmeb-2940	37	62	.	.	PUNCT
ajbmeb-2940	38	1	therefore	therefore	ADV
ajbmeb-2940	38	2	,	,	PUNCT
ajbmeb-2940	38	3	as	as	SCONJ
ajbmeb-2940	38	4	we	we	PRON
ajbmeb-2940	38	5	strive	strive	VERB
ajbmeb-2940	38	6	to	to	PART
ajbmeb-2940	38	7	enter	enter	VERB
ajbmeb-2940	38	8	the	the	DET
ajbmeb-2940	38	9	world	world	NOUN
ajbmeb-2940	38	10	market	market	NOUN
ajbmeb-2940	38	11	,	,	PUNCT
ajbmeb-2940	38	12	create	create	VERB
ajbmeb-2940	38	13	a	a	DET
ajbmeb-2940	38	14	favorable	favorable	ADJ
ajbmeb-2940	38	15	investment	investment	NOUN
ajbmeb-2940	38	16	climate	climate	NOUN
ajbmeb-2940	38	17	in	in	ADP
ajbmeb-2940	38	18	our	our	PRON
ajbmeb-2940	38	19	country	country	NOUN
ajbmeb-2940	38	20	,	,	PUNCT
ajbmeb-2940	38	21	attract	attract	VERB
ajbmeb-2940	38	22	foreign	foreign	ADJ
ajbmeb-2940	38	23	investment	investment	NOUN
ajbmeb-2940	38	24	to	to	ADP
ajbmeb-2940	38	25	our	our	PRON
ajbmeb-2940	38	26	economy	economy	NOUN
ajbmeb-2940	38	27	,	,	PUNCT
ajbmeb-2940	38	28	and	and	CCONJ
ajbmeb-2940	38	29	establish	establish	VERB
ajbmeb-2940	38	30	free	free	ADJ
ajbmeb-2940	38	31	economic	economic	ADJ
ajbmeb-2940	38	32	zones	zone	NOUN
ajbmeb-2940	38	33	,	,	PUNCT
ajbmeb-2940	38	34	our	our	PRON
ajbmeb-2940	38	35	activities	activity	NOUN
ajbmeb-2940	38	36	must	must	AUX
ajbmeb-2940	38	37	also	also	ADV
ajbmeb-2940	38	38	comply	comply	VERB
ajbmeb-2940	38	39	with	with	ADP
ajbmeb-2940	38	40	international	international	ADJ
ajbmeb-2940	38	41	standards	standard	NOUN
ajbmeb-2940	38	42	.	.	PUNCT
ajbmeb-2940	39	1	in	in	ADP
ajbmeb-2940	39	2	this	this	DET
ajbmeb-2940	39	3	regard	regard	NOUN
ajbmeb-2940	39	4	,	,	PUNCT
ajbmeb-2940	39	5	accelerating	accelerate	VERB
ajbmeb-2940	39	6	the	the	DET
ajbmeb-2940	39	7	transition	transition	NOUN
ajbmeb-2940	39	8	to	to	ADP
ajbmeb-2940	39	9	international	international	ADJ
ajbmeb-2940	39	10	standards	standard	NOUN
ajbmeb-2940	39	11	of	of	ADP
ajbmeb-2940	39	12	financial	financial	ADJ
ajbmeb-2940	39	13	accounting	accounting	NOUN
ajbmeb-2940	39	14	will	will	AUX
ajbmeb-2940	39	15	provide	provide	VERB
ajbmeb-2940	39	16	foreign	foreign	ADJ
ajbmeb-2940	39	17	investors	investor	NOUN
ajbmeb-2940	39	18	with	with	ADP
ajbmeb-2940	39	19	the	the	DET
ajbmeb-2940	39	20	necessary	necessary	ADJ
ajbmeb-2940	39	21	information	information	NOUN
ajbmeb-2940	39	22	environment	environment	NOUN
ajbmeb-2940	39	23	and	and	CCONJ
ajbmeb-2940	39	24	expand	expand	VERB
ajbmeb-2940	39	25	their	their	PRON
ajbmeb-2940	39	26	opportunities	opportunity	NOUN
ajbmeb-2940	39	27	for	for	ADP
ajbmeb-2940	39	28	access	access	NOUN
ajbmeb-2940	39	29	to	to	ADP
ajbmeb-2940	39	30	international	international	ADJ
ajbmeb-2940	39	31	markets	market	NOUN
ajbmeb-2940	39	32	.	.	PUNCT
ajbmeb-2940	40	1	in	in	ADP
ajbmeb-2940	40	2	this	this	DET
ajbmeb-2940	40	3	regard	regard	NOUN
ajbmeb-2940	40	4	,	,	PUNCT
ajbmeb-2940	40	5	it	it	PRON
ajbmeb-2940	40	6	is	be	AUX
ajbmeb-2940	40	7	necessary	necessary	ADJ
ajbmeb-2940	40	8	to	to	PART
ajbmeb-2940	40	9	train	train	VERB
ajbmeb-2940	40	10	accounting	accounting	NOUN
ajbmeb-2940	40	11	and	and	CCONJ
ajbmeb-2940	40	12	auditing	auditing	NOUN
ajbmeb-2940	40	13	specialists	specialist	NOUN
ajbmeb-2940	40	14	in	in	ADP
ajbmeb-2940	40	15	accordance	accordance	NOUN
ajbmeb-2940	40	16	with	with	ADP
ajbmeb-2940	40	17	international	international	ADJ
ajbmeb-2940	40	18	standards	standard	NOUN
ajbmeb-2940	40	19	and	and	CCONJ
ajbmeb-2940	40	20	improve	improve	VERB
ajbmeb-2940	40	21	the	the	DET
ajbmeb-2940	40	22	methodology	methodology	NOUN
ajbmeb-2940	40	23	for	for	ADP
ajbmeb-2940	40	24	preparing	prepare	VERB
ajbmeb-2940	40	25	financial	financial	ADJ
ajbmeb-2940	40	26	statements	statement	NOUN
ajbmeb-2940	40	27	based	base	VERB
ajbmeb-2940	40	28	on	on	ADP
ajbmeb-2940	40	29	ifrs	ifrs	PROPN
ajbmeb-2940	40	30	.	.	PUNCT
ajbmeb-2940	41	1	this	this	PRON
ajbmeb-2940	41	2	can	can	AUX
ajbmeb-2940	41	3	be	be	AUX
ajbmeb-2940	41	4	achieved	achieve	VERB
ajbmeb-2940	41	5	by	by	ADP
ajbmeb-2940	41	6	transforming	transform	VERB
ajbmeb-2940	41	7	financial	financial	ADJ
ajbmeb-2940	41	8	statements	statement	NOUN
ajbmeb-2940	41	9	based	base	VERB
ajbmeb-2940	41	10	on	on	ADP
ajbmeb-2940	41	11	ifrs	ifrs	PROPN
ajbmeb-2940	41	12	.	.	PUNCT
ajbmeb-2940	42	1	international	international	ADJ
ajbmeb-2940	42	2	financial	financial	ADJ
ajbmeb-2940	42	3	reporting	reporting	NOUN
ajbmeb-2940	42	4	standards	standard	NOUN
ajbmeb-2940	42	5	are	be	AUX
ajbmeb-2940	42	6	a	a	DET
ajbmeb-2940	42	7	set	set	NOUN
ajbmeb-2940	42	8	of	of	ADP
ajbmeb-2940	42	9	documents	document	NOUN
ajbmeb-2940	42	10	for	for	ADP
ajbmeb-2940	42	11	preparing	prepare	VERB
ajbmeb-2940	42	12	financial	financial	ADJ
ajbmeb-2940	42	13	statements	statement	NOUN
ajbmeb-2940	42	14	,	,	PUNCT
ajbmeb-2940	42	15	a	a	DET
ajbmeb-2940	42	16	regulation	regulation	NOUN
ajbmeb-2940	42	17	that	that	PRON
ajbmeb-2940	42	18	regulates	regulate	VERB
ajbmeb-2940	42	19	the	the	DET
ajbmeb-2940	42	20	structure	structure	NOUN
ajbmeb-2940	42	21	of	of	ADP
ajbmeb-2940	42	22	financial	financial	ADJ
ajbmeb-2940	42	23	statements	statement	NOUN
ajbmeb-2940	42	24	,	,	PUNCT
ajbmeb-2940	42	25	and	and	CCONJ
ajbmeb-2940	42	26	are	be	AUX
ajbmeb-2940	42	27	used	use	VERB
ajbmeb-2940	42	28	by	by	ADP
ajbmeb-2940	42	29	external	external	ADJ
ajbmeb-2940	42	30	users	user	NOUN
ajbmeb-2940	42	31	to	to	PART
ajbmeb-2940	42	32	make	make	VERB
ajbmeb-2940	42	33	economic	economic	ADJ
ajbmeb-2940	42	34	decisions	decision	NOUN
ajbmeb-2940	42	35	regarding	regard	VERB
ajbmeb-2940	42	36	an	an	DET
ajbmeb-2940	42	37	organization	organization	NOUN
ajbmeb-2940	42	38	.	.	PUNCT
ajbmeb-2940	43	1	that	that	PRON
ajbmeb-2940	43	2	is	be	AUX
ajbmeb-2940	43	3	,	,	PUNCT
ajbmeb-2940	43	4	to	to	PART
ajbmeb-2940	43	5	give	give	VERB
ajbmeb-2940	43	6	a	a	DET
ajbmeb-2940	43	7	simple	simple	ADJ
ajbmeb-2940	43	8	example	example	NOUN
ajbmeb-2940	43	9	,	,	PUNCT
ajbmeb-2940	43	10	it	it	PRON
ajbmeb-2940	43	11	will	will	AUX
ajbmeb-2940	43	12	be	be	AUX
ajbmeb-2940	43	13	possible	possible	ADJ
ajbmeb-2940	43	14	to	to	PART
ajbmeb-2940	43	15	provide	provide	VERB
ajbmeb-2940	43	16	foreign	foreign	ADJ
ajbmeb-2940	43	17	investors	investor	NOUN
ajbmeb-2940	43	18	with	with	ADP
ajbmeb-2940	43	19	the	the	DET
ajbmeb-2940	43	20	necessary	necessary	ADJ
ajbmeb-2940	43	21	information	information	NOUN
ajbmeb-2940	43	22	to	to	PART
ajbmeb-2940	43	23	analyze	analyze	VERB
ajbmeb-2940	43	24	the	the	DET
ajbmeb-2940	43	25	future	future	ADJ
ajbmeb-2940	43	26	growth	growth	NOUN
ajbmeb-2940	43	27	or	or	CCONJ
ajbmeb-2940	43	28	decline	decline	VERB
ajbmeb-2940	43	29	in	in	ADP
ajbmeb-2940	43	30	the	the	DET
ajbmeb-2940	43	31	5	5	NUM
ajbmeb-2940	43	32	j.qurbanbaev	j.qurbanbaev	NOUN
ajbmeb-2940	43	33	,	,	PUNCT
ajbmeb-2940	43	34	s.djumanov	s.djumanov	NOUN
ajbmeb-2940	43	35	.	.	PUNCT
ajbmeb-2940	44	1	buxgalteriya	buxgalteriya	PROPN
ajbmeb-2940	44	2	hisobi	hisobi	PROPN
ajbmeb-2940	44	3	tizimini	tizimini	PROPN
ajbmeb-2940	44	4	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	44	5	hisobotning	hisobotning	PROPN
ajbmeb-2940	44	6	xalqaro	xalqaro	PROPN
ajbmeb-2940	44	7	standartlariga	standartlariga	ADJ
ajbmeb-2940	44	8	o‘tkazish	o‘tkazish	NOUN
ajbmeb-2940	44	9	yo‘llari.//	yo‘llari.//	X
ajbmeb-2940	44	10	moliya	moliya	PROPN
ajbmeb-2940	44	11	.	.	PUNCT
ajbmeb-2940	45	1	2016	2016	NUM
ajbmeb-2940	45	2	y.	y.	NOUN
ajbmeb-2940	45	3	№	№	NUM
ajbmeb-2940	45	4	1	1	NUM
ajbmeb-2940	45	5	,	,	PUNCT
ajbmeb-2940	45	6	99	99	NUM
ajbmeb-2940	45	7	-	-	SYM
ajbmeb-2940	45	8	104	104	NUM
ajbmeb-2940	45	9	-	-	PUNCT
ajbmeb-2940	45	10	b.	b.	NOUN
ajbmeb-2940	45	11	;	;	PUNCT
ajbmeb-2940	45	12	6	6	NUM
ajbmeb-2940	45	13	k.b.urazov	k.b.urazov	NOUN
ajbmeb-2940	45	14	.	.	PUNCT
ajbmeb-2940	46	1	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	46	2	hisobot	hisobot	PROPN
ajbmeb-2940	46	3	:	:	PUNCT
ajbmeb-2940	46	4	milliy	milliy	PROPN
ajbmeb-2940	46	5	va	va	PROPN
ajbmeb-2940	46	6	xalqaro	xalqaro	PROPN
ajbmeb-2940	46	7	standartlar	standartlar	PROPN
ajbmeb-2940	46	8	muvofiqligi	muvofiqligi	PROPN
ajbmeb-2940	46	9	yo‘lida	yo‘lida	PROPN
ajbmeb-2940	46	10	.	.	PUNCT
ajbmeb-2940	47	1	//	//	PROPN
ajbmeb-2940	47	2	bozor	bozor	PROPN
ajbmeb-2940	47	3	,	,	PUNCT
ajbmeb-2940	47	4	pul	pul	PROPN
ajbmeb-2940	47	5	va	va	PROPN
ajbmeb-2940	47	6	kredit	kredit	PROPN
ajbmeb-2940	47	7	j.	j.	PROPN
ajbmeb-2940	47	8	–	–	PUNCT
ajbmeb-2940	47	9	2013	2013	NUM
ajbmeb-2940	47	10	.	.	PUNCT
ajbmeb-2940	48	1	–	–	PUNCT
ajbmeb-2940	48	2	№	№	NOUN
ajbmeb-2940	48	3	4	4	NUM
ajbmeb-2940	48	4	.	.	PUNCT
ajbmeb-2940	48	5	–	–	PUNCT
ajbmeb-2940	48	6	57	57	NUM
ajbmeb-2940	48	7	-	-	SYM
ajbmeb-2940	48	8	61	61	NUM
ajbmeb-2940	48	9	-	-	PUNCT
ajbmeb-2940	48	10	b.	b.	NOUN
ajbmeb-2940	48	11	7	7	NUM
ajbmeb-2940	48	12	s.n.tashnazarov	s.n.tashnazarov	NOUN
ajbmeb-2940	48	13	.	.	PUNCT
ajbmeb-2940	49	1	iqtisodiyotni	iqtisodiyotni	PROPN
ajbmeb-2940	49	2	modernizatsiyalash	modernizatsiyalash	PROPN
ajbmeb-2940	49	3	sharoitida	sharoitida	PROPN
ajbmeb-2940	49	4	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	49	5	hisobot	hisobot	PROPN
ajbmeb-2940	49	6	:	:	PUNCT
ajbmeb-2940	49	7	muammo	muammo	PROPN
ajbmeb-2940	49	8	va	va	PROPN
ajbmeb-2940	49	9	yechimlar	yechimlar	PROPN
ajbmeb-2940	49	10	.	.	PUNCT
ajbmeb-2940	50	1	monografiya	monografiya	PROPN
ajbmeb-2940	50	2	.	.	PUNCT
ajbmeb-2940	51	1	t.	t.	PROPN
ajbmeb-2940	51	2	:	:	PUNCT
ajbmeb-2940	51	3	“	"	PUNCT
ajbmeb-2940	51	4	navro‘z	navro‘z	ADJ
ajbmeb-2940	51	5	”	"	PUNCT
ajbmeb-2940	51	6	nashriyoti	nashriyoti	NOUN
ajbmeb-2940	51	7	,	,	PUNCT
ajbmeb-2940	51	8	2016	2016	NUM
ajbmeb-2940	51	9	y.	y.	NOUN
ajbmeb-2940	51	10	31	31	NUM
ajbmeb-2940	51	11	-	-	SYM
ajbmeb-2940	51	12	47	47	NUM
ajbmeb-2940	51	13	-	-	PUNCT
ajbmeb-2940	51	14	b.	b.	NOUN
ajbmeb-2940	51	15	8	8	PROPN
ajbmeb-2940	51	16	z.n.qurbanov	z.n.qurbanov	PROPN
ajbmeb-2940	51	17	,	,	PUNCT
ajbmeb-2940	51	18	f.a.akramov	f.a.akramov	PROPN
ajbmeb-2940	51	19	.	.	PUNCT
ajbmeb-2940	52	1	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	52	2	hisobning	hisobning	PROPN
ajbmeb-2940	52	3	xalqaro	xalqaro	PROPN
ajbmeb-2940	52	4	standartlariga	standartlariga	PROPN
ajbmeb-2940	52	5	o‘tishning	o‘tishne	VERB
ajbmeb-2940	52	6	dolzarb	dolzarb	PROPN
ajbmeb-2940	52	7	masalalari.//	masalalari.//	PROPN
ajbmeb-2940	52	8	biznesekspert	biznesekspert	NOUN
ajbmeb-2940	52	9	,	,	PUNCT
ajbmeb-2940	52	10	№	№	ADJ
ajbmeb-2940	52	11	4,2015	4,2015	PROPN
ajbmeb-2940	52	12	9	9	NUM
ajbmeb-2940	52	13	m.marpatov	m.marpatov	NOUN
ajbmeb-2940	52	14	.	.	PUNCT
ajbmeb-2940	53	1	buxgalteriya	buxgalteriya	PROPN
ajbmeb-2940	53	2	balansi	balansi	PROPN
ajbmeb-2940	53	3	–	–	PUNCT
ajbmeb-2940	53	4	moliyaviy	moliyaviy	NOUN
ajbmeb-2940	53	5	holat	holat	NOUN
ajbmeb-2940	53	6	to‘g‘risidagi	to‘g‘risidagi	PROPN
ajbmeb-2940	53	7	hisobot	hisobot	ADV
ajbmeb-2940	53	8	.	.	PUNCT
ajbmeb-2940	54	1	//bozor	//bozor	X
ajbmeb-2940	54	2	,	,	PUNCT
ajbmeb-2940	54	3	pul	pul	PROPN
ajbmeb-2940	54	4	va	va	PROPN
ajbmeb-2940	54	5	kredit	kredit	PROPN
ajbmeb-2940	54	6	j.	j.	PROPN
ajbmeb-2940	54	7	-2016.-	-2016.-	PROPN
ajbmeb-2940	54	8	№	№	PROPN
ajbmeb-2940	54	9	11.-b	11.-b	NUM
ajbmeb-2940	54	10	.	.	PUNCT
ajbmeb-2940	55	1	2024	2024	NUM
ajbmeb-2940	55	2	.	.	PUNCT
ajbmeb-2940	56	1	american	american	ADJ
ajbmeb-2940	56	2	journal	journal	PROPN
ajbmeb-2940	56	3	of	of	ADP
ajbmeb-2940	56	4	business	business	NOUN
ajbmeb-2940	56	5	management	management	NOUN
ajbmeb-2940	56	6	,	,	PUNCT
ajbmeb-2940	56	7	economics	economic	NOUN
ajbmeb-2940	56	8	and	and	CCONJ
ajbmeb-2940	56	9	banking	banking	NOUN
ajbmeb-2940	56	10	volume	volume	NOUN
ajbmeb-2940	56	11	36	36	NUM
ajbmeb-2940	56	12	may2025	may2025	NOUN
ajbmeb-2940	56	13	p	p	NOUN
ajbmeb-2940	56	14	a	a	DET
ajbmeb-2940	56	15	g	g	NOUN
ajbmeb-2940	56	16	e	e	NOUN
ajbmeb-2940	56	17	|	|	ADV
ajbmeb-2940	56	18	39	39	NUM
ajbmeb-2940	56	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	56	20	value	value	NOUN
ajbmeb-2940	56	21	of	of	ADP
ajbmeb-2940	56	22	shares	share	NOUN
ajbmeb-2940	56	23	,	,	PUNCT
ajbmeb-2940	56	24	securities	security	NOUN
ajbmeb-2940	56	25	and	and	CCONJ
ajbmeb-2940	56	26	other	other	ADJ
ajbmeb-2940	56	27	types	type	NOUN
ajbmeb-2940	56	28	of	of	ADP
ajbmeb-2940	56	29	tangible	tangible	ADJ
ajbmeb-2940	56	30	assets	asset	NOUN
ajbmeb-2940	56	31	that	that	PRON
ajbmeb-2940	56	32	can	can	AUX
ajbmeb-2940	56	33	attract	attract	VERB
ajbmeb-2940	56	34	investment	investment	NOUN
ajbmeb-2940	56	35	in	in	ADP
ajbmeb-2940	56	36	organizations	organization	NOUN
ajbmeb-2940	56	37	(	(	PUNCT
ajbmeb-2940	56	38	companies	company	NOUN
ajbmeb-2940	56	39	,	,	PUNCT
ajbmeb-2940	56	40	corporations	corporation	NOUN
ajbmeb-2940	56	41	,	,	PUNCT
ajbmeb-2940	56	42	joint	joint	ADJ
ajbmeb-2940	56	43	-	-	PUNCT
ajbmeb-2940	56	44	stock	stock	NOUN
ajbmeb-2940	56	45	companies	company	NOUN
ajbmeb-2940	56	46	)	)	PUNCT
ajbmeb-2940	56	47	operating	operate	VERB
ajbmeb-2940	56	48	in	in	ADP
ajbmeb-2940	56	49	our	our	PRON
ajbmeb-2940	56	50	country	country	NOUN
ajbmeb-2940	56	51	.	.	PUNCT
ajbmeb-2940	57	1	the	the	DET
ajbmeb-2940	57	2	advantage	advantage	NOUN
ajbmeb-2940	57	3	for	for	ADP
ajbmeb-2940	57	4	us	we	PRON
ajbmeb-2940	57	5	is	be	AUX
ajbmeb-2940	57	6	that	that	SCONJ
ajbmeb-2940	57	7	it	it	PRON
ajbmeb-2940	57	8	creates	create	VERB
ajbmeb-2940	57	9	an	an	DET
ajbmeb-2940	57	10	opportunity	opportunity	NOUN
ajbmeb-2940	57	11	for	for	SCONJ
ajbmeb-2940	57	12	large	large	ADJ
ajbmeb-2940	57	13	enterprises	enterprise	NOUN
ajbmeb-2940	57	14	in	in	ADP
ajbmeb-2940	57	15	our	our	PRON
ajbmeb-2940	57	16	country	country	NOUN
ajbmeb-2940	57	17	to	to	PART
ajbmeb-2940	57	18	participate	participate	VERB
ajbmeb-2940	57	19	in	in	ADP
ajbmeb-2940	57	20	international	international	ADJ
ajbmeb-2940	57	21	financial	financial	ADJ
ajbmeb-2940	57	22	markets	market	NOUN
ajbmeb-2940	57	23	.	.	PUNCT
ajbmeb-2940	58	1	for	for	ADP
ajbmeb-2940	58	2	example	example	NOUN
ajbmeb-2940	58	3	,	,	PUNCT
ajbmeb-2940	58	4	the	the	DET
ajbmeb-2940	58	5	purchase	purchase	NOUN
ajbmeb-2940	58	6	of	of	ADP
ajbmeb-2940	58	7	shares	share	NOUN
ajbmeb-2940	58	8	and	and	CCONJ
ajbmeb-2940	58	9	bonds	bond	NOUN
ajbmeb-2940	58	10	of	of	ADP
ajbmeb-2940	58	11	large	large	ADJ
ajbmeb-2940	58	12	enterprises	enterprise	NOUN
ajbmeb-2940	58	13	in	in	ADP
ajbmeb-2940	58	14	our	our	PRON
ajbmeb-2940	58	15	republic	republic	NOUN
ajbmeb-2940	58	16	by	by	ADP
ajbmeb-2940	58	17	foreign	foreign	ADJ
ajbmeb-2940	58	18	citizens	citizen	NOUN
ajbmeb-2940	58	19	or	or	CCONJ
ajbmeb-2940	58	20	legal	legal	ADJ
ajbmeb-2940	58	21	entities	entity	NOUN
ajbmeb-2940	58	22	,	,	PUNCT
ajbmeb-2940	58	23	investment	investment	NOUN
ajbmeb-2940	58	24	in	in	ADP
ajbmeb-2940	58	25	these	these	DET
ajbmeb-2940	58	26	enterprises	enterprise	NOUN
ajbmeb-2940	58	27	,	,	PUNCT
ajbmeb-2940	58	28	ultimately	ultimately	ADV
ajbmeb-2940	58	29	leads	lead	VERB
ajbmeb-2940	58	30	to	to	ADP
ajbmeb-2940	58	31	an	an	DET
ajbmeb-2940	58	32	increase	increase	NOUN
ajbmeb-2940	58	33	in	in	ADP
ajbmeb-2940	58	34	revenue	revenue	NOUN
ajbmeb-2940	58	35	to	to	ADP
ajbmeb-2940	58	36	the	the	DET
ajbmeb-2940	58	37	state	state	NOUN
ajbmeb-2940	58	38	budget	budget	NOUN
ajbmeb-2940	58	39	as	as	ADP
ajbmeb-2940	58	40	a	a	DET
ajbmeb-2940	58	41	result	result	NOUN
ajbmeb-2940	58	42	of	of	ADP
ajbmeb-2940	58	43	the	the	DET
ajbmeb-2940	58	44	development	development	NOUN
ajbmeb-2940	58	45	of	of	ADP
ajbmeb-2940	58	46	the	the	DET
ajbmeb-2940	58	47	enterprise	enterprise	NOUN
ajbmeb-2940	58	48	.	.	PUNCT
ajbmeb-2940	59	1	first	first	ADV
ajbmeb-2940	59	2	,	,	PUNCT
ajbmeb-2940	59	3	let	let	VERB
ajbmeb-2940	59	4	's	us	PRON
ajbmeb-2940	59	5	dwell	dwell	VERB
ajbmeb-2940	59	6	on	on	ADP
ajbmeb-2940	59	7	the	the	DET
ajbmeb-2940	59	8	dictionary	dictionary	ADJ
ajbmeb-2940	59	9	meaning	meaning	NOUN
ajbmeb-2940	59	10	of	of	ADP
ajbmeb-2940	59	11	the	the	DET
ajbmeb-2940	59	12	word	word	NOUN
ajbmeb-2940	59	13	transformation	transformation	NOUN
ajbmeb-2940	59	14	.	.	PUNCT
ajbmeb-2940	60	1	transformation	transformation	NOUN
ajbmeb-2940	60	2	(	(	PUNCT
ajbmeb-2940	60	3	lat	lat	NOUN
ajbmeb-2940	60	4	.	.	PUNCT
ajbmeb-2940	60	5	transformatio	transformatio	PROPN
ajbmeb-2940	60	6	change	change	NOUN
ajbmeb-2940	60	7	,	,	PUNCT
ajbmeb-2940	60	8	reorganization	reorganization	NOUN
ajbmeb-2940	60	9	)	)	PUNCT
ajbmeb-2940	60	10	means	mean	VERB
ajbmeb-2940	60	11	1	1	NUM
ajbmeb-2940	60	12	)	)	PUNCT
ajbmeb-2940	60	13	reorganization	reorganization	NOUN
ajbmeb-2940	60	14	of	of	ADP
ajbmeb-2940	60	15	the	the	DET
ajbmeb-2940	60	16	structure	structure	NOUN
ajbmeb-2940	60	17	,	,	PUNCT
ajbmeb-2940	60	18	form	form	NOUN
ajbmeb-2940	60	19	and	and	CCONJ
ajbmeb-2940	60	20	methods	method	NOUN
ajbmeb-2940	60	21	,	,	PUNCT
ajbmeb-2940	60	22	change	change	NOUN
ajbmeb-2940	60	23	of	of	ADP
ajbmeb-2940	60	24	the	the	DET
ajbmeb-2940	60	25	targeted	target	VERB
ajbmeb-2940	60	26	direction	direction	NOUN
ajbmeb-2940	60	27	of	of	ADP
ajbmeb-2940	60	28	activity	activity	NOUN
ajbmeb-2940	60	29	;	;	PUNCT
ajbmeb-2940	60	30	2	2	X
ajbmeb-2940	60	31	)	)	PUNCT
ajbmeb-2940	60	32	one	one	NUM
ajbmeb-2940	60	33	of	of	ADP
ajbmeb-2940	60	34	the	the	DET
ajbmeb-2940	60	35	methods	method	NOUN
ajbmeb-2940	60	36	of	of	ADP
ajbmeb-2940	60	37	transformation	transformation	NOUN
ajbmeb-2940	60	38	,	,	PUNCT
ajbmeb-2940	60	39	reorganization	reorganization	NOUN
ajbmeb-2940	60	40	of	of	ADP
ajbmeb-2940	60	41	international	international	ADJ
ajbmeb-2940	60	42	law	law	NOUN
ajbmeb-2940	60	43	norms	norm	NOUN
ajbmeb-2940	60	44	into	into	ADP
ajbmeb-2940	60	45	domestic	domestic	ADJ
ajbmeb-2940	60	46	state	state	NOUN
ajbmeb-2940	60	47	law	law	NOUN
ajbmeb-2940	60	48	norms.10	norms.10	NOUN
ajbmeb-2940	60	49	so	so	ADV
ajbmeb-2940	60	50	,	,	PUNCT
ajbmeb-2940	60	51	in	in	ADP
ajbmeb-2940	60	52	our	our	PRON
ajbmeb-2940	60	53	opinion	opinion	NOUN
ajbmeb-2940	60	54	,	,	PUNCT
ajbmeb-2940	60	55	transformation	transformation	NOUN
ajbmeb-2940	60	56	in	in	ADP
ajbmeb-2940	60	57	accounting	accounting	NOUN
ajbmeb-2940	60	58	is	be	AUX
ajbmeb-2940	60	59	the	the	DET
ajbmeb-2940	60	60	transformation	transformation	NOUN
ajbmeb-2940	60	61	of	of	ADP
ajbmeb-2940	60	62	the	the	DET
ajbmeb-2940	60	63	rules	rule	NOUN
ajbmeb-2940	60	64	,	,	PUNCT
ajbmeb-2940	60	65	principles	principle	NOUN
ajbmeb-2940	60	66	,	,	PUNCT
ajbmeb-2940	60	67	methods	method	NOUN
ajbmeb-2940	60	68	and	and	CCONJ
ajbmeb-2940	60	69	techniques	technique	NOUN
ajbmeb-2940	60	70	of	of	ADP
ajbmeb-2940	60	71	the	the	DET
ajbmeb-2940	60	72	accounting	accounting	NOUN
ajbmeb-2940	60	73	system	system	NOUN
ajbmeb-2940	60	74	in	in	ADP
ajbmeb-2940	60	75	accordance	accordance	NOUN
ajbmeb-2940	60	76	with	with	ADP
ajbmeb-2940	60	77	the	the	DET
ajbmeb-2940	60	78	legislation	legislation	NOUN
ajbmeb-2940	60	79	in	in	ADP
ajbmeb-2940	60	80	force	force	NOUN
ajbmeb-2940	60	81	in	in	ADP
ajbmeb-2940	60	82	our	our	PRON
ajbmeb-2940	60	83	country	country	NOUN
ajbmeb-2940	60	84	,	,	PUNCT
ajbmeb-2940	60	85	in	in	ADP
ajbmeb-2940	60	86	accordance	accordance	NOUN
ajbmeb-2940	60	87	with	with	ADP
ajbmeb-2940	60	88	the	the	DET
ajbmeb-2940	60	89	rules	rule	NOUN
ajbmeb-2940	60	90	of	of	ADP
ajbmeb-2940	60	91	another	another	DET
ajbmeb-2940	60	92	country	country	NOUN
ajbmeb-2940	60	93	or	or	CCONJ
ajbmeb-2940	60	94	international	international	ADJ
ajbmeb-2940	60	95	rules	rule	NOUN
ajbmeb-2940	60	96	,	,	PUNCT
ajbmeb-2940	60	97	that	that	ADV
ajbmeb-2940	60	98	is	is	ADV
ajbmeb-2940	60	99	,	,	PUNCT
ajbmeb-2940	60	100	the	the	DET
ajbmeb-2940	60	101	discovery	discovery	NOUN
ajbmeb-2940	60	102	of	of	ADP
ajbmeb-2940	60	103	a	a	DET
ajbmeb-2940	60	104	new	new	ADJ
ajbmeb-2940	60	105	meaning	meaning	NOUN
ajbmeb-2940	60	106	.	.	PUNCT
ajbmeb-2940	61	1	there	there	PRON
ajbmeb-2940	61	2	is	be	VERB
ajbmeb-2940	61	3	no	no	DET
ajbmeb-2940	61	4	specific	specific	ADJ
ajbmeb-2940	61	5	ifrs	ifrs	NOUN
ajbmeb-2940	61	6	that	that	PRON
ajbmeb-2940	61	7	defines	define	VERB
ajbmeb-2940	61	8	the	the	DET
ajbmeb-2940	61	9	rules	rule	NOUN
ajbmeb-2940	61	10	of	of	ADP
ajbmeb-2940	61	11	transformation	transformation	NOUN
ajbmeb-2940	61	12	.	.	PUNCT
ajbmeb-2940	62	1	however	however	ADV
ajbmeb-2940	62	2	,	,	PUNCT
ajbmeb-2940	62	3	the	the	DET
ajbmeb-2940	62	4	rules	rule	NOUN
ajbmeb-2940	62	5	of	of	ADP
ajbmeb-2940	62	6	the	the	DET
ajbmeb-2940	62	7	ifrs	ifrs	PROPN
ajbmeb-2940	62	8	no	no	NOUN
ajbmeb-2940	62	9	.	.	PROPN
ajbmeb-2940	62	10	1	1	NUM
ajbmeb-2940	62	11	“	"	PUNCT
ajbmeb-2940	62	12	first	first	ADJ
ajbmeb-2940	62	13	-	-	PUNCT
ajbmeb-2940	62	14	time	time	NOUN
ajbmeb-2940	62	15	adoption	adoption	NOUN
ajbmeb-2940	62	16	of	of	ADP
ajbmeb-2940	62	17	ifrs	ifrs	PROPN
ajbmeb-2940	62	18	”	"	PUNCT
ajbmeb-2940	62	19	standard	standard	NOUN
ajbmeb-2940	62	20	are	be	AUX
ajbmeb-2940	62	21	required	require	VERB
ajbmeb-2940	62	22	to	to	PART
ajbmeb-2940	62	23	be	be	AUX
ajbmeb-2940	62	24	followed	follow	VERB
ajbmeb-2940	62	25	.	.	PUNCT
ajbmeb-2940	63	1	when	when	SCONJ
ajbmeb-2940	63	2	defining	define	VERB
ajbmeb-2940	63	3	the	the	DET
ajbmeb-2940	63	4	transformation	transformation	NOUN
ajbmeb-2940	63	5	of	of	ADP
ajbmeb-2940	63	6	financial	financial	ADJ
ajbmeb-2940	63	7	statements	statement	NOUN
ajbmeb-2940	63	8	,	,	PUNCT
ajbmeb-2940	63	9	we	we	PRON
ajbmeb-2940	63	10	believe	believe	VERB
ajbmeb-2940	63	11	that	that	SCONJ
ajbmeb-2940	63	12	it	it	PRON
ajbmeb-2940	63	13	is	be	AUX
ajbmeb-2940	63	14	necessary	necessary	ADJ
ajbmeb-2940	63	15	to	to	PART
ajbmeb-2940	63	16	emphasize	emphasize	VERB
ajbmeb-2940	63	17	the	the	DET
ajbmeb-2940	63	18	date	date	NOUN
ajbmeb-2940	63	19	on	on	ADP
ajbmeb-2940	63	20	which	which	PRON
ajbmeb-2940	63	21	it	it	PRON
ajbmeb-2940	63	22	is	be	AUX
ajbmeb-2940	63	23	transferred	transfer	VERB
ajbmeb-2940	63	24	,	,	PUNCT
ajbmeb-2940	63	25	its	its	PRON
ajbmeb-2940	63	26	main	main	ADJ
ajbmeb-2940	63	27	content	content	NOUN
ajbmeb-2940	63	28	is	be	AUX
ajbmeb-2940	63	29	aimed	aim	VERB
ajbmeb-2940	63	30	at	at	ADP
ajbmeb-2940	63	31	transferring	transfer	VERB
ajbmeb-2940	63	32	the	the	DET
ajbmeb-2940	63	33	report	report	NOUN
ajbmeb-2940	63	34	prepared	prepare	VERB
ajbmeb-2940	63	35	according	accord	VERB
ajbmeb-2940	63	36	to	to	ADP
ajbmeb-2940	63	37	national	national	ADJ
ajbmeb-2940	63	38	standards	standard	NOUN
ajbmeb-2940	63	39	to	to	ADP
ajbmeb-2940	63	40	the	the	DET
ajbmeb-2940	63	41	financial	financial	ADJ
ajbmeb-2940	63	42	statements	statement	NOUN
ajbmeb-2940	63	43	prepared	prepare	VERB
ajbmeb-2940	63	44	according	accord	VERB
ajbmeb-2940	63	45	to	to	ADP
ajbmeb-2940	63	46	international	international	ADJ
ajbmeb-2940	63	47	standards	standard	NOUN
ajbmeb-2940	63	48	,	,	PUNCT
ajbmeb-2940	63	49	and	and	CCONJ
ajbmeb-2940	63	50	that	that	SCONJ
ajbmeb-2940	63	51	the	the	DET
ajbmeb-2940	63	52	transformation	transformation	NOUN
ajbmeb-2940	63	53	process	process	NOUN
ajbmeb-2940	63	54	is	be	AUX
ajbmeb-2940	63	55	a	a	DET
ajbmeb-2940	63	56	process	process	NOUN
ajbmeb-2940	63	57	of	of	ADP
ajbmeb-2940	63	58	conversion	conversion	NOUN
ajbmeb-2940	63	59	and	and	CCONJ
ajbmeb-2940	63	60	reorganization	reorganization	NOUN
ajbmeb-2940	63	61	into	into	ADP
ajbmeb-2940	63	62	a	a	DET
ajbmeb-2940	63	63	new	new	ADJ
ajbmeb-2940	63	64	system	system	NOUN
ajbmeb-2940	63	65	that	that	PRON
ajbmeb-2940	63	66	forms	form	VERB
ajbmeb-2940	63	67	information	information	NOUN
ajbmeb-2940	63	68	that	that	PRON
ajbmeb-2940	63	69	meets	meet	VERB
ajbmeb-2940	63	70	international	international	ADJ
ajbmeb-2940	63	71	requirements	requirement	NOUN
ajbmeb-2940	63	72	based	base	VERB
ajbmeb-2940	63	73	on	on	ADP
ajbmeb-2940	63	74	regrouping	regroup	VERB
ajbmeb-2940	63	75	,	,	PUNCT
ajbmeb-2940	63	76	rerecognition	rerecognition	NOUN
ajbmeb-2940	63	77	,	,	PUNCT
ajbmeb-2940	63	78	revaluation	revaluation	NOUN
ajbmeb-2940	63	79	,	,	PUNCT
ajbmeb-2940	63	80	and	and	CCONJ
ajbmeb-2940	63	81	adjustments	adjustment	NOUN
ajbmeb-2940	63	82	in	in	ADP
ajbmeb-2940	63	83	accordance	accordance	NOUN
ajbmeb-2940	63	84	with	with	ADP
ajbmeb-2940	63	85	ifrs	ifrs	PROPN
ajbmeb-2940	63	86	.	.	PROPN
ajbmeb-2940	64	1	based	base	VERB
ajbmeb-2940	64	2	on	on	ADP
ajbmeb-2940	64	3	the	the	DET
ajbmeb-2940	64	4	results	result	NOUN
ajbmeb-2940	64	5	of	of	ADP
ajbmeb-2940	64	6	research	research	NOUN
ajbmeb-2940	64	7	on	on	ADP
ajbmeb-2940	64	8	financial	financial	ADJ
ajbmeb-2940	64	9	statements	statement	NOUN
ajbmeb-2940	64	10	,	,	PUNCT
ajbmeb-2940	64	11	we	we	PRON
ajbmeb-2940	64	12	give	give	VERB
ajbmeb-2940	64	13	the	the	DET
ajbmeb-2940	64	14	following	follow	VERB
ajbmeb-2940	64	15	definition	definition	NOUN
ajbmeb-2940	64	16	of	of	ADP
ajbmeb-2940	64	17	financial	financial	ADJ
ajbmeb-2940	64	18	statement	statement	NOUN
ajbmeb-2940	64	19	transformation	transformation	NOUN
ajbmeb-2940	64	20	:	:	PUNCT
ajbmeb-2940	64	21	financial	financial	ADJ
ajbmeb-2940	64	22	reporting	reporting	NOUN
ajbmeb-2940	64	23	transformation	transformation	NOUN
ajbmeb-2940	64	24	is	be	AUX
ajbmeb-2940	64	25	the	the	DET
ajbmeb-2940	64	26	process	process	NOUN
ajbmeb-2940	64	27	of	of	ADP
ajbmeb-2940	64	28	regrouping	regroup	VERB
ajbmeb-2940	64	29	the	the	DET
ajbmeb-2940	64	30	items	item	NOUN
ajbmeb-2940	64	31	of	of	ADP
ajbmeb-2940	64	32	reporting	report	VERB
ajbmeb-2940	64	33	components	component	NOUN
ajbmeb-2940	64	34	prepared	prepare	VERB
ajbmeb-2940	64	35	on	on	ADP
ajbmeb-2940	64	36	the	the	DET
ajbmeb-2940	64	37	basis	basis	NOUN
ajbmeb-2940	64	38	of	of	ADP
ajbmeb-2940	64	39	national	national	ADJ
ajbmeb-2940	64	40	accounting	accounting	NOUN
ajbmeb-2940	64	41	standards	standard	NOUN
ajbmeb-2940	64	42	as	as	ADP
ajbmeb-2940	64	43	of	of	ADP
ajbmeb-2940	64	44	the	the	DET
ajbmeb-2940	64	45	reporting	reporting	NOUN
ajbmeb-2940	64	46	date	date	NOUN
ajbmeb-2940	64	47	in	in	ADP
ajbmeb-2940	64	48	accordance	accordance	NOUN
ajbmeb-2940	64	49	with	with	ADP
ajbmeb-2940	64	50	the	the	DET
ajbmeb-2940	64	51	rules	rule	NOUN
ajbmeb-2940	64	52	of	of	ADP
ajbmeb-2940	64	53	international	international	ADJ
ajbmeb-2940	64	54	financial	financial	ADJ
ajbmeb-2940	64	55	reporting	reporting	NOUN
ajbmeb-2940	64	56	standards	standard	NOUN
ajbmeb-2940	64	57	,	,	PUNCT
ajbmeb-2940	64	58	converting	convert	VERB
ajbmeb-2940	64	59	and	and	CCONJ
ajbmeb-2940	64	60	reorganizing	reorganize	VERB
ajbmeb-2940	64	61	their	their	PRON
ajbmeb-2940	64	62	items	item	NOUN
ajbmeb-2940	64	63	into	into	ADP
ajbmeb-2940	64	64	a	a	DET
ajbmeb-2940	64	65	new	new	ADJ
ajbmeb-2940	64	66	system	system	NOUN
ajbmeb-2940	64	67	of	of	ADP
ajbmeb-2940	64	68	information	information	NOUN
ajbmeb-2940	64	69	in	in	ADP
ajbmeb-2940	64	70	ifrs	ifrs	PROPN
ajbmeb-2940	64	71	reports	report	NOUN
ajbmeb-2940	64	72	based	base	VERB
ajbmeb-2940	64	73	on	on	ADP
ajbmeb-2940	64	74	re	re	NOUN
ajbmeb-2940	64	75	-	-	NOUN
ajbmeb-2940	64	76	recognition	recognition	NOUN
ajbmeb-2940	64	77	,	,	PUNCT
ajbmeb-2940	64	78	revaluation	revaluation	NOUN
ajbmeb-2940	64	79	,	,	PUNCT
ajbmeb-2940	64	80	adjustments	adjustment	NOUN
ajbmeb-2940	64	81	and	and	CCONJ
ajbmeb-2940	64	82	redisclosures	redisclosure	NOUN
ajbmeb-2940	64	83	.	.	PUNCT
ajbmeb-2940	65	1	the	the	DET
ajbmeb-2940	65	2	application	application	NOUN
ajbmeb-2940	65	3	of	of	ADP
ajbmeb-2940	65	4	international	international	ADJ
ajbmeb-2940	65	5	financial	financial	ADJ
ajbmeb-2940	65	6	reporting	reporting	NOUN
ajbmeb-2940	65	7	standards	standard	NOUN
ajbmeb-2940	65	8	(	(	PUNCT
ajbmeb-2940	65	9	ifrs	ifrs	NOUN
ajbmeb-2940	65	10	)	)	PUNCT
ajbmeb-2940	65	11	is	be	AUX
ajbmeb-2940	65	12	not	not	PART
ajbmeb-2940	65	13	a	a	DET
ajbmeb-2940	65	14	mandatory	mandatory	ADJ
ajbmeb-2940	65	15	document	document	NOUN
ajbmeb-2940	65	16	,	,	PUNCT
ajbmeb-2940	65	17	it	it	PRON
ajbmeb-2940	65	18	is	be	AUX
ajbmeb-2940	65	19	a	a	DET
ajbmeb-2940	65	20	recommendation	recommendation	NOUN
ajbmeb-2940	65	21	.	.	PUNCT
ajbmeb-2940	66	1	it	it	PRON
ajbmeb-2940	66	2	does	do	AUX
ajbmeb-2940	66	3	not	not	PART
ajbmeb-2940	66	4	specify	specify	VERB
ajbmeb-2940	66	5	the	the	DET
ajbmeb-2940	66	6	forms	form	NOUN
ajbmeb-2940	66	7	of	of	ADP
ajbmeb-2940	66	8	financial	financial	ADJ
ajbmeb-2940	66	9	statements	statement	NOUN
ajbmeb-2940	66	10	that	that	SCONJ
ajbmeb-2940	66	11	enterprises	enterprise	NOUN
ajbmeb-2940	66	12	must	must	AUX
ajbmeb-2940	66	13	present	present	VERB
ajbmeb-2940	66	14	,	,	PUNCT
ajbmeb-2940	66	15	as	as	ADP
ajbmeb-2940	66	16	in	in	ADP
ajbmeb-2940	66	17	national	national	ADJ
ajbmeb-2940	66	18	standards	standard	NOUN
ajbmeb-2940	66	19	.	.	PUNCT
ajbmeb-2940	67	1	ifrs	ifrs	PROPN
ajbmeb-2940	67	2	determine	determine	VERB
ajbmeb-2940	67	3	the	the	DET
ajbmeb-2940	67	4	main	main	ADJ
ajbmeb-2940	67	5	components	component	NOUN
ajbmeb-2940	67	6	of	of	ADP
ajbmeb-2940	67	7	financial	financial	ADJ
ajbmeb-2940	67	8	statements	statement	NOUN
ajbmeb-2940	67	9	and	and	CCONJ
ajbmeb-2940	67	10	the	the	DET
ajbmeb-2940	67	11	minimum	minimum	ADJ
ajbmeb-2940	67	12	information	information	NOUN
ajbmeb-2940	67	13	content	content	NOUN
ajbmeb-2940	67	14	reflected	reflect	VERB
ajbmeb-2940	67	15	in	in	ADP
ajbmeb-2940	67	16	them	they	PRON
ajbmeb-2940	67	17	.	.	PUNCT
ajbmeb-2940	68	1	the	the	DET
ajbmeb-2940	68	2	application	application	NOUN
ajbmeb-2940	68	3	of	of	ADP
ajbmeb-2940	68	4	ifrs	ifrs	PROPN
ajbmeb-2940	68	5	is	be	AUX
ajbmeb-2940	68	6	a	a	DET
ajbmeb-2940	68	7	matter	matter	NOUN
ajbmeb-2940	68	8	of	of	ADP
ajbmeb-2940	68	9	absolute	absolute	ADJ
ajbmeb-2940	68	10	competence	competence	NOUN
ajbmeb-2940	68	11	of	of	ADP
ajbmeb-2940	68	12	the	the	DET
ajbmeb-2940	68	13	company	company	NOUN
ajbmeb-2940	68	14	.	.	PUNCT
ajbmeb-2940	69	1	transition	transition	NOUN
ajbmeb-2940	69	2	to	to	ADP
ajbmeb-2940	69	3	ifrs	ifrs	NOUN
ajbmeb-2940	69	4	or	or	CCONJ
ajbmeb-2940	69	5	preparation	preparation	NOUN
ajbmeb-2940	69	6	of	of	ADP
ajbmeb-2940	69	7	financial	financial	ADJ
ajbmeb-2940	69	8	statements	statement	NOUN
ajbmeb-2940	69	9	based	base	VERB
ajbmeb-2940	69	10	on	on	ADP
ajbmeb-2940	69	11	ifrs	ifrs	PROPN
ajbmeb-2940	69	12	prepared	prepare	VERB
ajbmeb-2940	69	13	on	on	ADP
ajbmeb-2940	69	14	the	the	DET
ajbmeb-2940	69	15	basis	basis	NOUN
ajbmeb-2940	69	16	of	of	ADP
ajbmeb-2940	69	17	ias	ias	PROPN
ajbmeb-2940	69	18	creates	create	VERB
ajbmeb-2940	69	19	the	the	DET
ajbmeb-2940	69	20	following	follow	VERB
ajbmeb-2940	69	21	opportunities	opportunity	NOUN
ajbmeb-2940	69	22	:	:	PUNCT
ajbmeb-2940	69	23	•	•	NUM
ajbmeb-2940	69	24	increases	increase	VERB
ajbmeb-2940	69	25	the	the	DET
ajbmeb-2940	69	26	transparency	transparency	NOUN
ajbmeb-2940	69	27	of	of	ADP
ajbmeb-2940	69	28	the	the	DET
ajbmeb-2940	69	29	company	company	NOUN
ajbmeb-2940	69	30	's	's	PART
ajbmeb-2940	69	31	performance	performance	NOUN
ajbmeb-2940	69	32	;	;	PUNCT
ajbmeb-2940	69	33	•	•	NUM
ajbmeb-2940	69	34	information	information	NOUN
ajbmeb-2940	69	35	users	user	NOUN
ajbmeb-2940	69	36	have	have	VERB
ajbmeb-2940	69	37	the	the	DET
ajbmeb-2940	69	38	opportunity	opportunity	NOUN
ajbmeb-2940	69	39	to	to	PART
ajbmeb-2940	69	40	analyze	analyze	VERB
ajbmeb-2940	69	41	financial	financial	ADJ
ajbmeb-2940	69	42	indicators	indicator	NOUN
ajbmeb-2940	69	43	within	within	ADP
ajbmeb-2940	69	44	one	one	NUM
ajbmeb-2940	69	45	company	company	NOUN
ajbmeb-2940	69	46	by	by	ADP
ajbmeb-2940	69	47	period	period	NOUN
ajbmeb-2940	69	48	and	and	CCONJ
ajbmeb-2940	69	49	across	across	ADP
ajbmeb-2940	69	50	several	several	ADJ
ajbmeb-2940	69	51	companies	company	NOUN
ajbmeb-2940	69	52	by	by	ADP
ajbmeb-2940	69	53	comparing	compare	VERB
ajbmeb-2940	69	54	relevant	relevant	ADJ
ajbmeb-2940	69	55	indicators	indicator	NOUN
ajbmeb-2940	69	56	;	;	PUNCT
ajbmeb-2940	69	57	•	•	NUM
ajbmeb-2940	69	58	creditors	creditor	NOUN
ajbmeb-2940	69	59	,	,	PUNCT
ajbmeb-2940	69	60	shareholders	shareholder	NOUN
ajbmeb-2940	69	61	,	,	PUNCT
ajbmeb-2940	69	62	lending	lending	NOUN
ajbmeb-2940	69	63	organizations	organization	NOUN
ajbmeb-2940	69	64	have	have	AUX
ajbmeb-2940	69	65	increased	increase	VERB
ajbmeb-2940	69	66	confidence	confidence	NOUN
ajbmeb-2940	69	67	in	in	ADP
ajbmeb-2940	69	68	the	the	DET
ajbmeb-2940	69	69	company	company	NOUN
ajbmeb-2940	69	70	and	and	CCONJ
ajbmeb-2940	69	71	invest	invest	VERB
ajbmeb-2940	69	72	in	in	ADP
ajbmeb-2940	69	73	the	the	DET
ajbmeb-2940	69	74	company	company	NOUN
ajbmeb-2940	69	75	's	's	PART
ajbmeb-2940	69	76	activities	activity	NOUN
ajbmeb-2940	69	77	with	with	ADP
ajbmeb-2940	69	78	high	high	ADJ
ajbmeb-2940	69	79	confidence	confidence	NOUN
ajbmeb-2940	69	80	,	,	PUNCT
ajbmeb-2940	69	81	and	and	CCONJ
ajbmeb-2940	69	82	the	the	DET
ajbmeb-2940	69	83	company	company	NOUN
ajbmeb-2940	69	84	's	's	PART
ajbmeb-2940	69	85	ability	ability	NOUN
ajbmeb-2940	69	86	to	to	PART
ajbmeb-2940	69	87	obtain	obtain	VERB
ajbmeb-2940	69	88	loans	loan	NOUN
ajbmeb-2940	69	89	expands	expand	VERB
ajbmeb-2940	69	90	;	;	PUNCT
ajbmeb-2940	70	1	•	•	NUM
ajbmeb-2940	70	2	attraction	attraction	NOUN
ajbmeb-2940	70	3	of	of	ADP
ajbmeb-2940	70	4	foreign	foreign	ADJ
ajbmeb-2940	70	5	investments	investment	NOUN
ajbmeb-2940	70	6	and	and	CCONJ
ajbmeb-2940	70	7	cooperation	cooperation	NOUN
ajbmeb-2940	70	8	with	with	ADP
ajbmeb-2940	70	9	foreign	foreign	ADJ
ajbmeb-2940	70	10	investors	investor	NOUN
ajbmeb-2940	70	11	increases	increase	NOUN
ajbmeb-2940	70	12	;	;	PUNCT
ajbmeb-2940	70	13	10	10	NUM
ajbmeb-2940	70	14	dic.academic.ru/dic.nsf/dic_economic_law/16427/transformatsiya	dic.academic.ru/dic.nsf/dic_economic_law/16427/transformatsiya	NOUN
ajbmeb-2940	70	15	american	american	PROPN
ajbmeb-2940	70	16	journal	journal	PROPN
ajbmeb-2940	70	17	of	of	ADP
ajbmeb-2940	70	18	business	business	NOUN
ajbmeb-2940	70	19	management	management	NOUN
ajbmeb-2940	70	20	,	,	PUNCT
ajbmeb-2940	70	21	economics	economic	NOUN
ajbmeb-2940	70	22	and	and	CCONJ
ajbmeb-2940	70	23	banking	banking	NOUN
ajbmeb-2940	70	24	volume	volume	NOUN
ajbmeb-2940	70	25	36	36	NUM
ajbmeb-2940	70	26	may2025	may2025	NOUN
ajbmeb-2940	70	27	p	p	NOUN
ajbmeb-2940	70	28	a	a	DET
ajbmeb-2940	70	29	g	g	NOUN
ajbmeb-2940	70	30	e	e	NOUN
ajbmeb-2940	70	31	|	|	ADV
ajbmeb-2940	70	32	40	40	NUM
ajbmeb-2940	70	33	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	70	34	•	•	NOUN
ajbmeb-2940	70	35	opportunities	opportunity	NOUN
ajbmeb-2940	70	36	arise	arise	VERB
ajbmeb-2940	70	37	for	for	ADP
ajbmeb-2940	70	38	entering	enter	VERB
ajbmeb-2940	70	39	world	world	NOUN
ajbmeb-2940	70	40	markets	market	NOUN
ajbmeb-2940	70	41	,	,	PUNCT
ajbmeb-2940	70	42	including	include	VERB
ajbmeb-2940	70	43	raw	raw	ADJ
ajbmeb-2940	70	44	materials	material	NOUN
ajbmeb-2940	70	45	,	,	PUNCT
ajbmeb-2940	70	46	currency	currency	NOUN
ajbmeb-2940	70	47	,	,	PUNCT
ajbmeb-2940	70	48	labor	labor	NOUN
ajbmeb-2940	70	49	exchanges	exchange	NOUN
ajbmeb-2940	70	50	,	,	PUNCT
ajbmeb-2940	70	51	and	and	CCONJ
ajbmeb-2940	70	52	the	the	DET
ajbmeb-2940	70	53	international	international	ADJ
ajbmeb-2940	70	54	capital	capital	NOUN
ajbmeb-2940	70	55	market	market	NOUN
ajbmeb-2940	70	56	;	;	PUNCT
ajbmeb-2940	70	57	•	•	NUM
ajbmeb-2940	70	58	company	company	NOUN
ajbmeb-2940	70	59	managers	manager	NOUN
ajbmeb-2940	70	60	have	have	VERB
ajbmeb-2940	70	61	the	the	DET
ajbmeb-2940	70	62	opportunity	opportunity	NOUN
ajbmeb-2940	70	63	to	to	PART
ajbmeb-2940	70	64	receive	receive	VERB
ajbmeb-2940	70	65	reliable	reliable	ADJ
ajbmeb-2940	70	66	,	,	PUNCT
ajbmeb-2940	70	67	objective	objective	ADJ
ajbmeb-2940	70	68	,	,	PUNCT
ajbmeb-2940	70	69	consistent	consistent	ADJ
ajbmeb-2940	70	70	and	and	CCONJ
ajbmeb-2940	70	71	timely	timely	ADV
ajbmeb-2940	70	72	systematized	systematize	VERB
ajbmeb-2940	70	73	financial	financial	ADJ
ajbmeb-2940	70	74	information	information	NOUN
ajbmeb-2940	70	75	for	for	ADP
ajbmeb-2940	70	76	making	make	VERB
ajbmeb-2940	70	77	management	management	NOUN
ajbmeb-2940	70	78	decisions	decision	NOUN
ajbmeb-2940	70	79	;	;	PUNCT
ajbmeb-2940	70	80	•	•	NUM
ajbmeb-2940	70	81	necessary	necessary	ADJ
ajbmeb-2940	70	82	information	information	NOUN
ajbmeb-2940	70	83	is	be	AUX
ajbmeb-2940	70	84	provided	provide	VERB
ajbmeb-2940	70	85	for	for	ADP
ajbmeb-2940	70	86	budgeting	budgeting	NOUN
ajbmeb-2940	70	87	,	,	PUNCT
ajbmeb-2940	70	88	planning	planning	NOUN
ajbmeb-2940	70	89	and	and	CCONJ
ajbmeb-2940	70	90	assessing	assess	VERB
ajbmeb-2940	70	91	the	the	DET
ajbmeb-2940	70	92	company	company	NOUN
ajbmeb-2940	70	93	's	's	PART
ajbmeb-2940	70	94	strategic	strategic	ADJ
ajbmeb-2940	70	95	development	development	NOUN
ajbmeb-2940	70	96	;	;	PUNCT
ajbmeb-2940	70	97	•	•	NUM
ajbmeb-2940	70	98	improvement	improvement	NOUN
ajbmeb-2940	70	99	of	of	ADP
ajbmeb-2940	70	100	company	company	NOUN
ajbmeb-2940	70	101	management	management	NOUN
ajbmeb-2940	70	102	mechanisms	mechanism	NOUN
ajbmeb-2940	70	103	,	,	PUNCT
ajbmeb-2940	70	104	increasing	increase	VERB
ajbmeb-2940	70	105	the	the	DET
ajbmeb-2940	70	106	company	company	NOUN
ajbmeb-2940	70	107	's	's	PART
ajbmeb-2940	70	108	competitiveness	competitiveness	NOUN
ajbmeb-2940	70	109	,	,	PUNCT
ajbmeb-2940	70	110	improving	improve	VERB
ajbmeb-2940	70	111	product	product	NOUN
ajbmeb-2940	70	112	quality	quality	NOUN
ajbmeb-2940	70	113	and	and	CCONJ
ajbmeb-2940	70	114	increasing	increase	VERB
ajbmeb-2940	70	115	export	export	NOUN
ajbmeb-2940	70	116	potential	potential	NOUN
ajbmeb-2940	70	117	are	be	AUX
ajbmeb-2940	70	118	achieved	achieve	VERB
ajbmeb-2940	70	119	;	;	PUNCT
ajbmeb-2940	70	120	•	•	NUM
ajbmeb-2940	70	121	elements	element	NOUN
ajbmeb-2940	70	122	of	of	ADP
ajbmeb-2940	70	123	corruption	corruption	NOUN
ajbmeb-2940	70	124	,	,	PUNCT
ajbmeb-2940	70	125	abuse	abuse	NOUN
ajbmeb-2940	70	126	,	,	PUNCT
ajbmeb-2940	70	127	concealment	concealment	NOUN
ajbmeb-2940	70	128	of	of	ADP
ajbmeb-2940	70	129	tax	tax	NOUN
ajbmeb-2940	70	130	objects	object	NOUN
ajbmeb-2940	70	131	,	,	PUNCT
ajbmeb-2940	70	132	plunder	plunder	NOUN
ajbmeb-2940	70	133	,	,	PUNCT
ajbmeb-2940	70	134	localism	localism	NOUN
ajbmeb-2940	70	135	,	,	PUNCT
ajbmeb-2940	70	136	unemployment	unemployment	NOUN
ajbmeb-2940	70	137	,	,	PUNCT
ajbmeb-2940	70	138	bankruptcy	bankruptcy	NOUN
ajbmeb-2940	70	139	will	will	AUX
ajbmeb-2940	70	140	be	be	AUX
ajbmeb-2940	70	141	eliminated	eliminate	VERB
ajbmeb-2940	70	142	in	in	ADP
ajbmeb-2940	70	143	companies	company	NOUN
ajbmeb-2940	70	144	;	;	PUNCT
ajbmeb-2940	70	145	•	•	NUM
ajbmeb-2940	70	146	the	the	DET
ajbmeb-2940	70	147	system	system	NOUN
ajbmeb-2940	70	148	of	of	ADP
ajbmeb-2940	70	149	labor	labor	NOUN
ajbmeb-2940	70	150	incentives	incentive	NOUN
ajbmeb-2940	70	151	will	will	AUX
ajbmeb-2940	70	152	be	be	AUX
ajbmeb-2940	70	153	radically	radically	ADV
ajbmeb-2940	70	154	improved	improve	VERB
ajbmeb-2940	70	155	,	,	PUNCT
ajbmeb-2940	70	156	material	material	NOUN
ajbmeb-2940	70	157	benefits	benefit	NOUN
ajbmeb-2940	70	158	will	will	AUX
ajbmeb-2940	70	159	increase	increase	VERB
ajbmeb-2940	70	160	;	;	PUNCT
ajbmeb-2940	70	161	•	•	NUM
ajbmeb-2940	70	162	a	a	DET
ajbmeb-2940	70	163	strong	strong	ADJ
ajbmeb-2940	70	164	control	control	NOUN
ajbmeb-2940	70	165	system	system	NOUN
ajbmeb-2940	70	166	will	will	AUX
ajbmeb-2940	70	167	be	be	AUX
ajbmeb-2940	70	168	established	establish	VERB
ajbmeb-2940	70	169	.	.	PUNCT
ajbmeb-2940	71	1	the	the	DET
ajbmeb-2940	71	2	moral	moral	ADJ
ajbmeb-2940	71	3	environment	environment	NOUN
ajbmeb-2940	71	4	will	will	AUX
ajbmeb-2940	71	5	be	be	AUX
ajbmeb-2940	71	6	stabilized	stabilize	VERB
ajbmeb-2940	71	7	.	.	PUNCT
ajbmeb-2940	72	1	the	the	DET
ajbmeb-2940	72	2	qualities	quality	NOUN
ajbmeb-2940	72	3	of	of	ADP
ajbmeb-2940	72	4	loyalty	loyalty	NOUN
ajbmeb-2940	72	5	to	to	PART
ajbmeb-2940	72	6	work	work	VERB
ajbmeb-2940	72	7	,	,	PUNCT
ajbmeb-2940	72	8	company	company	NOUN
ajbmeb-2940	72	9	and	and	CCONJ
ajbmeb-2940	72	10	homeland	homeland	NOUN
ajbmeb-2940	72	11	will	will	AUX
ajbmeb-2940	72	12	be	be	AUX
ajbmeb-2940	72	13	combined	combine	VERB
ajbmeb-2940	72	14	in	in	ADP
ajbmeb-2940	72	15	employees	employee	NOUN
ajbmeb-2940	72	16	.	.	PUNCT
ajbmeb-2940	73	1	•	•	NUM
ajbmeb-2940	73	2	employees	employee	NOUN
ajbmeb-2940	73	3	will	will	AUX
ajbmeb-2940	73	4	have	have	VERB
ajbmeb-2940	73	5	the	the	DET
ajbmeb-2940	73	6	opportunity	opportunity	NOUN
ajbmeb-2940	73	7	to	to	PART
ajbmeb-2940	73	8	work	work	VERB
ajbmeb-2940	73	9	on	on	ADP
ajbmeb-2940	73	10	themselves	themselves	PRON
ajbmeb-2940	73	11	and	and	CCONJ
ajbmeb-2940	73	12	regularly	regularly	ADV
ajbmeb-2940	73	13	improve	improve	VERB
ajbmeb-2940	73	14	their	their	PRON
ajbmeb-2940	73	15	skills	skill	NOUN
ajbmeb-2940	73	16	.	.	PUNCT
ajbmeb-2940	74	1	this	this	PRON
ajbmeb-2940	74	2	will	will	AUX
ajbmeb-2940	74	3	increase	increase	VERB
ajbmeb-2940	74	4	the	the	DET
ajbmeb-2940	74	5	interest	interest	NOUN
ajbmeb-2940	74	6	and	and	CCONJ
ajbmeb-2940	74	7	motivation	motivation	NOUN
ajbmeb-2940	74	8	of	of	ADP
ajbmeb-2940	74	9	employees	employee	NOUN
ajbmeb-2940	74	10	to	to	ADP
ajbmeb-2940	74	11	professionalism	professionalism	NOUN
ajbmeb-2940	74	12	.	.	PUNCT
ajbmeb-2940	75	1	it	it	PRON
ajbmeb-2940	75	2	is	be	AUX
ajbmeb-2940	75	3	not	not	PART
ajbmeb-2940	75	4	possible	possible	ADJ
ajbmeb-2940	75	5	to	to	PART
ajbmeb-2940	75	6	switch	switch	VERB
ajbmeb-2940	75	7	to	to	PART
ajbmeb-2940	75	8	ifrss	ifrss	VERB
ajbmeb-2940	75	9	at	at	ADP
ajbmeb-2940	75	10	any	any	DET
ajbmeb-2940	75	11	time	time	NOUN
ajbmeb-2940	75	12	,	,	PUNCT
ajbmeb-2940	75	13	without	without	ADP
ajbmeb-2940	75	14	preparation	preparation	NOUN
ajbmeb-2940	75	15	,	,	PUNCT
ajbmeb-2940	75	16	directly	directly	ADV
ajbmeb-2940	75	17	.	.	PUNCT
ajbmeb-2940	76	1	even	even	ADV
ajbmeb-2940	76	2	if	if	SCONJ
ajbmeb-2940	76	3	financial	financial	ADJ
ajbmeb-2940	76	4	statements	statement	NOUN
ajbmeb-2940	76	5	are	be	AUX
ajbmeb-2940	76	6	transformed	transform	VERB
ajbmeb-2940	76	7	according	accord	VERB
ajbmeb-2940	76	8	to	to	ADP
ajbmeb-2940	76	9	ifrss	ifrss	NOUN
ajbmeb-2940	76	10	without	without	ADP
ajbmeb-2940	76	11	preparation	preparation	NOUN
ajbmeb-2940	76	12	,	,	PUNCT
ajbmeb-2940	76	13	they	they	PRON
ajbmeb-2940	76	14	will	will	AUX
ajbmeb-2940	76	15	not	not	PART
ajbmeb-2940	76	16	give	give	VERB
ajbmeb-2940	76	17	the	the	DET
ajbmeb-2940	76	18	expected	expect	VERB
ajbmeb-2940	76	19	result	result	NOUN
ajbmeb-2940	76	20	.	.	PUNCT
ajbmeb-2940	77	1	therefore	therefore	ADV
ajbmeb-2940	77	2	,	,	PUNCT
ajbmeb-2940	77	3	when	when	SCONJ
ajbmeb-2940	77	4	applying	apply	VERB
ajbmeb-2940	77	5	ifrss	ifrss	NOUN
ajbmeb-2940	77	6	for	for	ADP
ajbmeb-2940	77	7	the	the	DET
ajbmeb-2940	77	8	first	first	ADJ
ajbmeb-2940	77	9	time	time	NOUN
ajbmeb-2940	77	10	or	or	CCONJ
ajbmeb-2940	77	11	before	before	ADP
ajbmeb-2940	77	12	transforming	transform	VERB
ajbmeb-2940	77	13	financial	financial	ADJ
ajbmeb-2940	77	14	statements	statement	NOUN
ajbmeb-2940	77	15	prepared	prepare	VERB
ajbmeb-2940	77	16	based	base	VERB
ajbmeb-2940	77	17	on	on	ADP
ajbmeb-2940	77	18	national	national	ADJ
ajbmeb-2940	77	19	standards	standard	NOUN
ajbmeb-2940	77	20	,	,	PUNCT
ajbmeb-2940	77	21	it	it	PRON
ajbmeb-2940	77	22	is	be	AUX
ajbmeb-2940	77	23	necessary	necessary	ADJ
ajbmeb-2940	77	24	to	to	PART
ajbmeb-2940	77	25	take	take	VERB
ajbmeb-2940	77	26	into	into	ADP
ajbmeb-2940	77	27	account	account	NOUN
ajbmeb-2940	77	28	the	the	DET
ajbmeb-2940	77	29	environment	environment	NOUN
ajbmeb-2940	77	30	,	,	PUNCT
ajbmeb-2940	77	31	conditions	condition	NOUN
ajbmeb-2940	77	32	and	and	CCONJ
ajbmeb-2940	77	33	certain	certain	ADJ
ajbmeb-2940	77	34	preparatory	preparatory	ADJ
ajbmeb-2940	77	35	work	work	NOUN
ajbmeb-2940	77	36	.	.	PUNCT
ajbmeb-2940	78	1	we	we	PRON
ajbmeb-2940	78	2	can	can	AUX
ajbmeb-2940	78	3	include	include	VERB
ajbmeb-2940	78	4	the	the	DET
ajbmeb-2940	78	5	following	following	ADJ
ajbmeb-2940	78	6	factors	factor	NOUN
ajbmeb-2940	78	7	:	:	PUNCT
ajbmeb-2940	78	8	•	•	ADP
ajbmeb-2940	78	9	the	the	DET
ajbmeb-2940	78	10	country	country	NOUN
ajbmeb-2940	78	11	's	's	PART
ajbmeb-2940	78	12	financial	financial	ADJ
ajbmeb-2940	78	13	,	,	PUNCT
ajbmeb-2940	78	14	monetary	monetary	ADJ
ajbmeb-2940	78	15	,	,	PUNCT
ajbmeb-2940	78	16	tax	tax	NOUN
ajbmeb-2940	78	17	,	,	PUNCT
ajbmeb-2940	78	18	and	and	CCONJ
ajbmeb-2940	78	19	labor	labor	NOUN
ajbmeb-2940	78	20	legislation	legislation	NOUN
ajbmeb-2940	78	21	should	should	AUX
ajbmeb-2940	78	22	be	be	AUX
ajbmeb-2940	78	23	in	in	ADP
ajbmeb-2940	78	24	line	line	NOUN
ajbmeb-2940	78	25	with	with	ADP
ajbmeb-2940	78	26	world	world	NOUN
ajbmeb-2940	78	27	standards	standard	NOUN
ajbmeb-2940	78	28	.	.	PUNCT
ajbmeb-2940	79	1	it	it	PRON
ajbmeb-2940	79	2	is	be	AUX
ajbmeb-2940	79	3	necessary	necessary	ADJ
ajbmeb-2940	79	4	to	to	PART
ajbmeb-2940	79	5	achieve	achieve	VERB
ajbmeb-2940	79	6	free	free	ADJ
ajbmeb-2940	79	7	convertibility	convertibility	NOUN
ajbmeb-2940	79	8	of	of	ADP
ajbmeb-2940	79	9	the	the	DET
ajbmeb-2940	79	10	national	national	ADJ
ajbmeb-2940	79	11	currency	currency	NOUN
ajbmeb-2940	79	12	;	;	PUNCT
ajbmeb-2940	79	13	•	•	CCONJ
ajbmeb-2940	79	14	there	there	PRON
ajbmeb-2940	79	15	should	should	AUX
ajbmeb-2940	79	16	be	be	AUX
ajbmeb-2940	79	17	no	no	DET
ajbmeb-2940	79	18	high	high	ADJ
ajbmeb-2940	79	19	inflation	inflation	NOUN
ajbmeb-2940	79	20	in	in	ADP
ajbmeb-2940	79	21	the	the	DET
ajbmeb-2940	79	22	country	country	NOUN
ajbmeb-2940	79	23	's	's	PART
ajbmeb-2940	79	24	economy	economy	NOUN
ajbmeb-2940	79	25	;	;	PUNCT
ajbmeb-2940	79	26	•	•	X
ajbmeb-2940	79	27	we	we	PRON
ajbmeb-2940	79	28	should	should	AUX
ajbmeb-2940	79	29	ensure	ensure	VERB
ajbmeb-2940	79	30	that	that	SCONJ
ajbmeb-2940	79	31	the	the	DET
ajbmeb-2940	79	32	system	system	NOUN
ajbmeb-2940	79	33	of	of	ADP
ajbmeb-2940	79	34	national	national	ADJ
ajbmeb-2940	79	35	accounting	accounting	NOUN
ajbmeb-2940	79	36	standards	standard	NOUN
ajbmeb-2940	79	37	of	of	ADP
ajbmeb-2940	79	38	the	the	DET
ajbmeb-2940	79	39	republic	republic	NOUN
ajbmeb-2940	79	40	of	of	ADP
ajbmeb-2940	79	41	uzbekistan	uzbekistan	PROPN
ajbmeb-2940	79	42	is	be	AUX
ajbmeb-2940	79	43	as	as	ADV
ajbmeb-2940	79	44	consistent	consistent	ADJ
ajbmeb-2940	79	45	as	as	ADP
ajbmeb-2940	79	46	possible	possible	ADJ
ajbmeb-2940	79	47	with	with	ADP
ajbmeb-2940	79	48	ifrs	ifrs	PROPN
ajbmeb-2940	79	49	.	.	PUNCT
ajbmeb-2940	80	1	if	if	SCONJ
ajbmeb-2940	80	2	the	the	DET
ajbmeb-2940	80	3	difference	difference	NOUN
ajbmeb-2940	80	4	is	be	AUX
ajbmeb-2940	80	5	large	large	ADJ
ajbmeb-2940	80	6	,	,	PUNCT
ajbmeb-2940	80	7	the	the	DET
ajbmeb-2940	80	8	transformation	transformation	NOUN
ajbmeb-2940	80	9	process	process	NOUN
ajbmeb-2940	80	10	will	will	AUX
ajbmeb-2940	80	11	be	be	AUX
ajbmeb-2940	80	12	difficult	difficult	ADJ
ajbmeb-2940	80	13	,	,	PUNCT
ajbmeb-2940	80	14	and	and	CCONJ
ajbmeb-2940	80	15	even	even	ADV
ajbmeb-2940	80	16	if	if	SCONJ
ajbmeb-2940	80	17	the	the	DET
ajbmeb-2940	80	18	transformation	transformation	NOUN
ajbmeb-2940	80	19	is	be	AUX
ajbmeb-2940	80	20	carried	carry	VERB
ajbmeb-2940	80	21	out	out	ADP
ajbmeb-2940	80	22	,	,	PUNCT
ajbmeb-2940	80	23	it	it	PRON
ajbmeb-2940	80	24	will	will	AUX
ajbmeb-2940	80	25	not	not	PART
ajbmeb-2940	80	26	give	give	VERB
ajbmeb-2940	80	27	the	the	DET
ajbmeb-2940	80	28	expected	expect	VERB
ajbmeb-2940	80	29	result	result	NOUN
ajbmeb-2940	80	30	;	;	PUNCT
ajbmeb-2940	80	31	•	•	NUM
ajbmeb-2940	80	32	the	the	DET
ajbmeb-2940	80	33	only	only	ADJ
ajbmeb-2940	80	34	regulatory	regulatory	ADJ
ajbmeb-2940	80	35	legal	legal	ADJ
ajbmeb-2940	80	36	act	act	NOUN
ajbmeb-2940	80	37	for	for	ADP
ajbmeb-2940	80	38	accounting	accounting	NOUN
ajbmeb-2940	80	39	and	and	CCONJ
ajbmeb-2940	80	40	the	the	DET
ajbmeb-2940	80	41	preparation	preparation	NOUN
ajbmeb-2940	80	42	and	and	CCONJ
ajbmeb-2940	80	43	presentation	presentation	NOUN
ajbmeb-2940	80	44	of	of	ADP
ajbmeb-2940	80	45	financial	financial	ADJ
ajbmeb-2940	80	46	statements	statement	NOUN
ajbmeb-2940	80	47	should	should	AUX
ajbmeb-2940	80	48	be	be	AUX
ajbmeb-2940	80	49	the	the	DET
ajbmeb-2940	80	50	law	law	NOUN
ajbmeb-2940	80	51	"	"	PUNCT
ajbmeb-2940	80	52	on	on	ADP
ajbmeb-2940	80	53	accounting	account	VERB
ajbmeb-2940	80	54	"	"	PUNCT
ajbmeb-2940	80	55	and	and	CCONJ
ajbmeb-2940	80	56	accounting	accounting	NOUN
ajbmeb-2940	80	57	standards	standard	NOUN
ajbmeb-2940	80	58	.	.	PUNCT
ajbmeb-2940	81	1	we	we	PRON
ajbmeb-2940	81	2	should	should	AUX
ajbmeb-2940	81	3	also	also	ADV
ajbmeb-2940	81	4	gradually	gradually	ADV
ajbmeb-2940	81	5	transform	transform	VERB
ajbmeb-2940	81	6	regulations	regulation	NOUN
ajbmeb-2940	81	7	,	,	PUNCT
ajbmeb-2940	81	8	instructions	instruction	NOUN
ajbmeb-2940	81	9	,	,	PUNCT
ajbmeb-2940	81	10	and	and	CCONJ
ajbmeb-2940	81	11	rules	rule	NOUN
ajbmeb-2940	81	12	into	into	ADP
ajbmeb-2940	81	13	standards	standard	NOUN
ajbmeb-2940	81	14	;	;	PUNCT
ajbmeb-2940	81	15	•	•	X
ajbmeb-2940	81	16	we	we	PRON
ajbmeb-2940	81	17	should	should	AUX
ajbmeb-2940	81	18	not	not	PART
ajbmeb-2940	81	19	envisage	envisage	VERB
ajbmeb-2940	81	20	the	the	DET
ajbmeb-2940	81	21	existence	existence	NOUN
ajbmeb-2940	81	22	of	of	ADP
ajbmeb-2940	81	23	separate	separate	ADJ
ajbmeb-2940	81	24	accounting	accounting	NOUN
ajbmeb-2940	81	25	standards	standard	NOUN
ajbmeb-2940	81	26	for	for	ADP
ajbmeb-2940	81	27	economic	economic	ADJ
ajbmeb-2940	81	28	entities	entity	NOUN
ajbmeb-2940	81	29	,	,	PUNCT
ajbmeb-2940	81	30	the	the	DET
ajbmeb-2940	81	31	budget	budget	NOUN
ajbmeb-2940	81	32	system	system	NOUN
ajbmeb-2940	81	33	,	,	PUNCT
ajbmeb-2940	81	34	banking	banking	NOUN
ajbmeb-2940	81	35	systems	system	NOUN
ajbmeb-2940	81	36	and	and	CCONJ
ajbmeb-2940	81	37	public	public	ADJ
ajbmeb-2940	81	38	funds	fund	NOUN
ajbmeb-2940	81	39	(	(	PUNCT
ajbmeb-2940	81	40	regardless	regardless	ADV
ajbmeb-2940	81	41	of	of	ADP
ajbmeb-2940	81	42	whether	whether	SCONJ
ajbmeb-2940	81	43	they	they	PRON
ajbmeb-2940	81	44	are	be	AUX
ajbmeb-2940	81	45	profit	profit	NOUN
ajbmeb-2940	81	46	-	-	PUNCT
ajbmeb-2940	81	47	making	making	NOUN
ajbmeb-2940	81	48	or	or	CCONJ
ajbmeb-2940	81	49	not	not	PART
ajbmeb-2940	81	50	)	)	PUNCT
ajbmeb-2940	81	51	,	,	PUNCT
ajbmeb-2940	81	52	but	but	CCONJ
ajbmeb-2940	81	53	rather	rather	ADV
ajbmeb-2940	81	54	create	create	VERB
ajbmeb-2940	81	55	a	a	DET
ajbmeb-2940	81	56	single	single	ADJ
ajbmeb-2940	81	57	system	system	NOUN
ajbmeb-2940	81	58	of	of	ADP
ajbmeb-2940	81	59	standards	standard	NOUN
ajbmeb-2940	81	60	,	,	PUNCT
ajbmeb-2940	81	61	the	the	DET
ajbmeb-2940	81	62	rules	rule	NOUN
ajbmeb-2940	81	63	of	of	ADP
ajbmeb-2940	81	64	which	which	PRON
ajbmeb-2940	81	65	should	should	AUX
ajbmeb-2940	81	66	be	be	AUX
ajbmeb-2940	81	67	applied	apply	VERB
ajbmeb-2940	81	68	to	to	ADP
ajbmeb-2940	81	69	all	all	DET
ajbmeb-2940	81	70	types	type	NOUN
ajbmeb-2940	81	71	of	of	ADP
ajbmeb-2940	81	72	companies	company	NOUN
ajbmeb-2940	81	73	and	and	CCONJ
ajbmeb-2940	81	74	organizations	organization	NOUN
ajbmeb-2940	81	75	in	in	ADP
ajbmeb-2940	81	76	the	the	DET
ajbmeb-2940	81	77	same	same	ADJ
ajbmeb-2940	81	78	content	content	NOUN
ajbmeb-2940	81	79	;	;	PUNCT
ajbmeb-2940	81	80	•	•	X
ajbmeb-2940	81	81	it	it	PRON
ajbmeb-2940	81	82	is	be	AUX
ajbmeb-2940	81	83	necessary	necessary	ADJ
ajbmeb-2940	81	84	to	to	PART
ajbmeb-2940	81	85	create	create	VERB
ajbmeb-2940	81	86	opportunities	opportunity	NOUN
ajbmeb-2940	81	87	for	for	ADP
ajbmeb-2940	81	88	the	the	DET
ajbmeb-2940	81	89	transition	transition	NOUN
ajbmeb-2940	81	90	to	to	ADP
ajbmeb-2940	81	91	the	the	DET
ajbmeb-2940	81	92	procedure	procedure	NOUN
ajbmeb-2940	81	93	for	for	ADP
ajbmeb-2940	81	94	freely	freely	ADV
ajbmeb-2940	81	95	determining	determine	VERB
ajbmeb-2940	81	96	the	the	DET
ajbmeb-2940	81	97	currency	currency	NOUN
ajbmeb-2940	81	98	of	of	ADP
ajbmeb-2940	81	99	presentation	presentation	NOUN
ajbmeb-2940	81	100	of	of	ADP
ajbmeb-2940	81	101	financial	financial	ADJ
ajbmeb-2940	81	102	statements	statement	NOUN
ajbmeb-2940	81	103	in	in	ADP
ajbmeb-2940	81	104	accordance	accordance	NOUN
ajbmeb-2940	81	105	with	with	ADP
ajbmeb-2940	81	106	international	international	ADJ
ajbmeb-2940	81	107	standards	standard	NOUN
ajbmeb-2940	81	108	;	;	PUNCT
ajbmeb-2940	81	109	•	•	ADP
ajbmeb-2940	81	110	it	it	PRON
ajbmeb-2940	81	111	is	be	AUX
ajbmeb-2940	81	112	necessary	necessary	ADJ
ajbmeb-2940	81	113	to	to	PART
ajbmeb-2940	81	114	establish	establish	VERB
ajbmeb-2940	81	115	an	an	DET
ajbmeb-2940	81	116	institute	institute	NOUN
ajbmeb-2940	81	117	of	of	ADP
ajbmeb-2940	81	118	professional	professional	ADJ
ajbmeb-2940	81	119	accountants	accountant	NOUN
ajbmeb-2940	81	120	in	in	ADP
ajbmeb-2940	81	121	the	the	DET
ajbmeb-2940	81	122	country	country	NOUN
ajbmeb-2940	81	123	,	,	PUNCT
ajbmeb-2940	81	124	to	to	PART
ajbmeb-2940	81	125	improve	improve	VERB
ajbmeb-2940	81	126	the	the	DET
ajbmeb-2940	81	127	professional	professional	ADJ
ajbmeb-2940	81	128	qualifications	qualification	NOUN
ajbmeb-2940	81	129	of	of	ADP
ajbmeb-2940	81	130	certified	certify	VERB
ajbmeb-2940	81	131	accountants	accountant	NOUN
ajbmeb-2940	81	132	and	and	CCONJ
ajbmeb-2940	81	133	auditors	auditor	NOUN
ajbmeb-2940	81	134	within	within	ADP
ajbmeb-2940	81	135	its	its	PRON
ajbmeb-2940	81	136	competence	competence	NOUN
ajbmeb-2940	81	137	,	,	PUNCT
ajbmeb-2940	81	138	to	to	PART
ajbmeb-2940	81	139	expand	expand	VERB
ajbmeb-2940	81	140	the	the	DET
ajbmeb-2940	81	141	widespread	widespread	ADJ
ajbmeb-2940	81	142	introduction	introduction	NOUN
ajbmeb-2940	81	143	of	of	ADP
ajbmeb-2940	81	144	acca	acca	NOUN
ajbmeb-2940	81	145	,	,	PUNCT
ajbmeb-2940	81	146	sar	sar	NOUN
ajbmeb-2940	81	147	and	and	CCONJ
ajbmeb-2940	81	148	cipa	cipa	PROPN
ajbmeb-2940	81	149	certificates	certificate	NOUN
ajbmeb-2940	81	150	.	.	PUNCT
ajbmeb-2940	82	1	•	•	INTJ
ajbmeb-2940	82	2	it	it	PRON
ajbmeb-2940	82	3	is	be	AUX
ajbmeb-2940	82	4	necessary	necessary	ADJ
ajbmeb-2940	82	5	to	to	PART
ajbmeb-2940	82	6	improve	improve	VERB
ajbmeb-2940	82	7	the	the	DET
ajbmeb-2940	82	8	qualifications	qualification	NOUN
ajbmeb-2940	82	9	of	of	ADP
ajbmeb-2940	82	10	accountants	accountant	NOUN
ajbmeb-2940	82	11	abroad	abroad	ADV
ajbmeb-2940	82	12	,	,	PUNCT
ajbmeb-2940	82	13	to	to	PART
ajbmeb-2940	82	14	study	study	VERB
ajbmeb-2940	82	15	foreign	foreign	ADJ
ajbmeb-2940	82	16	languages	language	NOUN
ajbmeb-2940	82	17	,	,	PUNCT
ajbmeb-2940	82	18	to	to	PART
ajbmeb-2940	82	19	form	form	VERB
ajbmeb-2940	82	20	skills	skill	NOUN
ajbmeb-2940	82	21	in	in	ADP
ajbmeb-2940	82	22	working	work	VERB
ajbmeb-2940	82	23	with	with	ADP
ajbmeb-2940	82	24	international	international	ADJ
ajbmeb-2940	82	25	accounting	accounting	NOUN
ajbmeb-2940	82	26	programs	program	NOUN
ajbmeb-2940	82	27	among	among	ADP
ajbmeb-2940	82	28	practicing	practice	VERB
ajbmeb-2940	82	29	accountants	accountant	NOUN
ajbmeb-2940	82	30	;	;	PUNCT
ajbmeb-2940	82	31	•	•	X
ajbmeb-2940	82	32	it	it	PRON
ajbmeb-2940	82	33	is	be	AUX
ajbmeb-2940	82	34	necessary	necessary	ADJ
ajbmeb-2940	82	35	to	to	PART
ajbmeb-2940	82	36	bring	bring	VERB
ajbmeb-2940	82	37	the	the	DET
ajbmeb-2940	82	38	corporate	corporate	ADJ
ajbmeb-2940	82	39	governance	governance	NOUN
ajbmeb-2940	82	40	system	system	NOUN
ajbmeb-2940	82	41	in	in	ADP
ajbmeb-2940	82	42	companies	company	NOUN
ajbmeb-2940	82	43	and	and	CCONJ
ajbmeb-2940	82	44	joint	joint	ADJ
ajbmeb-2940	82	45	-	-	PUNCT
ajbmeb-2940	82	46	stock	stock	NOUN
ajbmeb-2940	82	47	companies	company	NOUN
ajbmeb-2940	82	48	into	into	ADP
ajbmeb-2940	82	49	line	line	NOUN
ajbmeb-2940	82	50	with	with	ADP
ajbmeb-2940	82	51	the	the	DET
ajbmeb-2940	82	52	requirements	requirement	NOUN
ajbmeb-2940	82	53	of	of	ADP
ajbmeb-2940	82	54	international	international	ADJ
ajbmeb-2940	82	55	standards	standard	NOUN
ajbmeb-2940	82	56	;	;	PUNCT
ajbmeb-2940	82	57	•	•	ADV
ajbmeb-2940	82	58	improve	improve	VERB
ajbmeb-2940	82	59	the	the	DET
ajbmeb-2940	82	60	system	system	NOUN
ajbmeb-2940	82	61	of	of	ADP
ajbmeb-2940	82	62	financial	financial	ADJ
ajbmeb-2940	82	63	incentives	incentive	NOUN
ajbmeb-2940	82	64	for	for	ADP
ajbmeb-2940	82	65	accountants	accountant	NOUN
ajbmeb-2940	82	66	,	,	PUNCT
ajbmeb-2940	82	67	ensure	ensure	VERB
ajbmeb-2940	82	68	their	their	PRON
ajbmeb-2940	82	69	compliance	compliance	NOUN
ajbmeb-2940	82	70	with	with	ADP
ajbmeb-2940	82	71	ethical	ethical	ADJ
ajbmeb-2940	82	72	rules	rule	NOUN
ajbmeb-2940	82	73	;	;	PUNCT
ajbmeb-2940	83	1	american	american	ADJ
ajbmeb-2940	83	2	journal	journal	PROPN
ajbmeb-2940	83	3	of	of	ADP
ajbmeb-2940	83	4	business	business	NOUN
ajbmeb-2940	83	5	management	management	NOUN
ajbmeb-2940	83	6	,	,	PUNCT
ajbmeb-2940	83	7	economics	economic	NOUN
ajbmeb-2940	83	8	and	and	CCONJ
ajbmeb-2940	83	9	banking	banking	NOUN
ajbmeb-2940	83	10	volume	volume	NOUN
ajbmeb-2940	83	11	36	36	NUM
ajbmeb-2940	83	12	may2025	may2025	NOUN
ajbmeb-2940	83	13	p	p	NOUN
ajbmeb-2940	83	14	a	a	DET
ajbmeb-2940	83	15	g	g	NOUN
ajbmeb-2940	83	16	e	e	NOUN
ajbmeb-2940	83	17	|	|	ADV
ajbmeb-2940	83	18	41	41	NUM
ajbmeb-2940	83	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	83	20	•	•	NOUN
ajbmeb-2940	83	21	improve	improve	VERB
ajbmeb-2940	83	22	the	the	DET
ajbmeb-2940	83	23	accounting	accounting	NOUN
ajbmeb-2940	83	24	policy	policy	NOUN
ajbmeb-2940	83	25	in	in	ADP
ajbmeb-2940	83	26	companies	company	NOUN
ajbmeb-2940	83	27	,	,	PUNCT
ajbmeb-2940	83	28	ensure	ensure	VERB
ajbmeb-2940	83	29	that	that	SCONJ
ajbmeb-2940	83	30	it	it	PRON
ajbmeb-2940	83	31	is	be	AUX
ajbmeb-2940	83	32	drawn	draw	VERB
ajbmeb-2940	83	33	up	up	ADP
ajbmeb-2940	83	34	in	in	ADP
ajbmeb-2940	83	35	full	full	ADJ
ajbmeb-2940	83	36	compliance	compliance	NOUN
ajbmeb-2940	83	37	with	with	ADP
ajbmeb-2940	83	38	the	the	DET
ajbmeb-2940	83	39	principles	principle	NOUN
ajbmeb-2940	83	40	of	of	ADP
ajbmeb-2940	83	41	financial	financial	ADJ
ajbmeb-2940	83	42	reporting	reporting	NOUN
ajbmeb-2940	83	43	and	and	CCONJ
ajbmeb-2940	83	44	has	have	VERB
ajbmeb-2940	83	45	a	a	DET
ajbmeb-2940	83	46	real	real	ADJ
ajbmeb-2940	83	47	accounting	accounting	NOUN
ajbmeb-2940	83	48	project	project	NOUN
ajbmeb-2940	83	49	,	,	PUNCT
ajbmeb-2940	83	50	as	as	ADV
ajbmeb-2940	83	51	well	well	ADV
ajbmeb-2940	83	52	as	as	ADP
ajbmeb-2940	83	53	develop	develop	VERB
ajbmeb-2940	83	54	a	a	DET
ajbmeb-2940	83	55	working	work	VERB
ajbmeb-2940	83	56	chart	chart	NOUN
ajbmeb-2940	83	57	of	of	ADP
ajbmeb-2940	83	58	accounts	account	NOUN
ajbmeb-2940	83	59	in	in	ADP
ajbmeb-2940	83	60	accordance	accordance	NOUN
ajbmeb-2940	83	61	with	with	ADP
ajbmeb-2940	83	62	the	the	DET
ajbmeb-2940	83	63	requirements	requirement	NOUN
ajbmeb-2940	83	64	of	of	ADP
ajbmeb-2940	83	65	international	international	ADJ
ajbmeb-2940	83	66	standards	standard	NOUN
ajbmeb-2940	83	67	in	in	ADP
ajbmeb-2940	83	68	the	the	DET
ajbmeb-2940	83	69	company	company	NOUN
ajbmeb-2940	83	70	;	;	PUNCT
ajbmeb-2940	83	71	•	•	ADV
ajbmeb-2940	83	72	ensure	ensure	VERB
ajbmeb-2940	83	73	that	that	SCONJ
ajbmeb-2940	83	74	accounting	accounting	NOUN
ajbmeb-2940	83	75	and	and	CCONJ
ajbmeb-2940	83	76	financial	financial	ADJ
ajbmeb-2940	83	77	reporting	reporting	NOUN
ajbmeb-2940	83	78	in	in	ADP
ajbmeb-2940	83	79	the	the	DET
ajbmeb-2940	83	80	company	company	NOUN
ajbmeb-2940	83	81	are	be	AUX
ajbmeb-2940	83	82	maintained	maintain	VERB
ajbmeb-2940	83	83	on	on	ADP
ajbmeb-2940	83	84	the	the	DET
ajbmeb-2940	83	85	basis	basis	NOUN
ajbmeb-2940	83	86	of	of	ADP
ajbmeb-2940	83	87	special	special	ADJ
ajbmeb-2940	83	88	programs	program	NOUN
ajbmeb-2940	83	89	,	,	PUNCT
ajbmeb-2940	83	90	and	and	CCONJ
ajbmeb-2940	83	91	carry	carry	VERB
ajbmeb-2940	83	92	out	out	ADP
ajbmeb-2940	83	93	a	a	DET
ajbmeb-2940	83	94	number	number	NOUN
ajbmeb-2940	83	95	of	of	ADP
ajbmeb-2940	83	96	other	other	ADJ
ajbmeb-2940	83	97	works	work	NOUN
ajbmeb-2940	83	98	.	.	PUNCT
ajbmeb-2940	84	1	joint	joint	ADJ
ajbmeb-2940	84	2	-	-	PUNCT
ajbmeb-2940	84	3	stock	stock	NOUN
ajbmeb-2940	84	4	companies	company	NOUN
ajbmeb-2940	84	5	and	and	CCONJ
ajbmeb-2940	84	6	other	other	ADJ
ajbmeb-2940	84	7	enterprises	enterprise	NOUN
ajbmeb-2940	84	8	with	with	ADP
ajbmeb-2940	84	9	foreign	foreign	ADJ
ajbmeb-2940	84	10	investment	investment	NOUN
ajbmeb-2940	84	11	operating	operate	VERB
ajbmeb-2940	84	12	in	in	ADP
ajbmeb-2940	84	13	the	the	DET
ajbmeb-2940	84	14	republic	republic	NOUN
ajbmeb-2940	84	15	of	of	ADP
ajbmeb-2940	84	16	uzbekistan	uzbekistan	PROPN
ajbmeb-2940	84	17	prepare	prepare	VERB
ajbmeb-2940	84	18	financial	financial	ADJ
ajbmeb-2940	84	19	statements	statement	NOUN
ajbmeb-2940	84	20	in	in	ADP
ajbmeb-2940	84	21	accordance	accordance	NOUN
ajbmeb-2940	84	22	with	with	ADP
ajbmeb-2940	84	23	the	the	DET
ajbmeb-2940	84	24	law	law	NOUN
ajbmeb-2940	84	25	"	"	PUNCT
ajbmeb-2940	84	26	on	on	ADP
ajbmeb-2940	84	27	accounting	account	VERB
ajbmeb-2940	84	28	"	"	PUNCT
ajbmeb-2940	84	29	and	and	CCONJ
ajbmeb-2940	84	30	ifrs	ifrs	PROPN
ajbmeb-2940	84	31	.	.	PUNCT
ajbmeb-2940	85	1	in	in	ADP
ajbmeb-2940	85	2	order	order	NOUN
ajbmeb-2940	85	3	to	to	PART
ajbmeb-2940	85	4	have	have	AUX
ajbmeb-2940	85	5	the	the	DET
ajbmeb-2940	85	6	above	above	ADJ
ajbmeb-2940	85	7	opportunities	opportunity	NOUN
ajbmeb-2940	85	8	,	,	PUNCT
ajbmeb-2940	85	9	the	the	DET
ajbmeb-2940	85	10	company	company	NOUN
ajbmeb-2940	85	11	is	be	AUX
ajbmeb-2940	85	12	required	require	VERB
ajbmeb-2940	85	13	to	to	PART
ajbmeb-2940	85	14	prepare	prepare	VERB
ajbmeb-2940	85	15	and	and	CCONJ
ajbmeb-2940	85	16	present	present	VERB
ajbmeb-2940	85	17	financial	financial	ADJ
ajbmeb-2940	85	18	statements	statement	NOUN
ajbmeb-2940	85	19	based	base	VERB
ajbmeb-2940	85	20	on	on	ADP
ajbmeb-2940	85	21	ifrs	ifrs	PROPN
ajbmeb-2940	85	22	.	.	PUNCT
ajbmeb-2940	86	1	well	well	INTJ
ajbmeb-2940	86	2	,	,	PUNCT
ajbmeb-2940	86	3	there	there	PRON
ajbmeb-2940	86	4	are	be	VERB
ajbmeb-2940	86	5	two	two	NUM
ajbmeb-2940	86	6	recognized	recognize	VERB
ajbmeb-2940	86	7	ways	way	NOUN
ajbmeb-2940	86	8	to	to	PART
ajbmeb-2940	86	9	prepare	prepare	VERB
ajbmeb-2940	86	10	financial	financial	ADJ
ajbmeb-2940	86	11	statements	statement	NOUN
ajbmeb-2940	86	12	based	base	VERB
ajbmeb-2940	86	13	on	on	ADP
ajbmeb-2940	86	14	ifrs	ifrs	PROPN
ajbmeb-2940	86	15	,	,	PUNCT
ajbmeb-2940	86	16	which	which	PRON
ajbmeb-2940	86	17	open	open	VERB
ajbmeb-2940	86	18	up	up	ADP
ajbmeb-2940	86	19	such	such	ADJ
ajbmeb-2940	86	20	great	great	ADJ
ajbmeb-2940	86	21	opportunities	opportunity	NOUN
ajbmeb-2940	86	22	and	and	CCONJ
ajbmeb-2940	86	23	ensure	ensure	VERB
ajbmeb-2940	86	24	the	the	DET
ajbmeb-2940	86	25	transparency	transparency	NOUN
ajbmeb-2940	86	26	of	of	ADP
ajbmeb-2940	86	27	the	the	DET
ajbmeb-2940	86	28	company	company	NOUN
ajbmeb-2940	86	29	:	:	PUNCT
ajbmeb-2940	86	30	the	the	DET
ajbmeb-2940	86	31	first	first	ADJ
ajbmeb-2940	86	32	way	way	NOUN
ajbmeb-2940	86	33	is	be	AUX
ajbmeb-2940	86	34	to	to	PART
ajbmeb-2940	86	35	transform	transform	VERB
ajbmeb-2940	86	36	financial	financial	ADJ
ajbmeb-2940	86	37	statements	statement	NOUN
ajbmeb-2940	86	38	prepared	prepare	VERB
ajbmeb-2940	86	39	based	base	VERB
ajbmeb-2940	86	40	on	on	ADP
ajbmeb-2940	86	41	ifrs	ifrs	PROPN
ajbmeb-2940	86	42	into	into	ADP
ajbmeb-2940	86	43	ifrs	ifrs	PROPN
ajbmeb-2940	86	44	(	(	PUNCT
ajbmeb-2940	86	45	figure	figure	NOUN
ajbmeb-2940	86	46	1	1	NUM
ajbmeb-2940	86	47	)	)	PUNCT
ajbmeb-2940	86	48	.	.	PUNCT
ajbmeb-2940	87	1	1figure	1figure	NUM
ajbmeb-2940	87	2	1	1	X
ajbmeb-2940	87	3	.	.	X
ajbmeb-2940	87	4	stages	stage	NOUN
ajbmeb-2940	87	5	of	of	ADP
ajbmeb-2940	87	6	financial	financial	ADJ
ajbmeb-2940	87	7	reporting	reporting	NOUN
ajbmeb-2940	87	8	transformation	transformation	NOUN
ajbmeb-2940	87	9	11	11	NUM
ajbmeb-2940	87	10	.	.	PUNCT
ajbmeb-2940	88	1	the	the	DET
ajbmeb-2940	88	2	second	second	ADJ
ajbmeb-2940	88	3	way	way	NOUN
ajbmeb-2940	88	4	is	be	AUX
ajbmeb-2940	88	5	to	to	PART
ajbmeb-2940	88	6	maintain	maintain	VERB
ajbmeb-2940	88	7	a	a	DET
ajbmeb-2940	88	8	parallel	parallel	ADJ
ajbmeb-2940	88	9	accounting	accounting	NOUN
ajbmeb-2940	88	10	system	system	NOUN
ajbmeb-2940	88	11	in	in	ADP
ajbmeb-2940	88	12	accordance	accordance	NOUN
ajbmeb-2940	88	13	with	with	ADP
ajbmeb-2940	88	14	ifrs	ifrs	PROPN
ajbmeb-2940	88	15	alongside	alongside	ADP
ajbmeb-2940	88	16	the	the	DET
ajbmeb-2940	88	17	national	national	ADJ
ajbmeb-2940	88	18	accounting	accounting	NOUN
ajbmeb-2940	88	19	system	system	NOUN
ajbmeb-2940	88	20	(	(	PUNCT
ajbmeb-2940	88	21	figure	figure	NOUN
ajbmeb-2940	88	22	2	2	NUM
ajbmeb-2940	88	23	)	)	PUNCT
ajbmeb-2940	88	24	.	.	PUNCT
ajbmeb-2940	89	1	11	11	NUM
ajbmeb-2940	89	2	created	create	VERB
ajbmeb-2940	89	3	by	by	ADP
ajbmeb-2940	89	4	the	the	DET
ajbmeb-2940	89	5	author	author	NOUN
ajbmeb-2940	89	6	.	.	PUNCT
ajbmeb-2940	90	1	financial	financial	ADJ
ajbmeb-2940	90	2	report	report	NOUN
ajbmeb-2940	90	3	on	on	ADP
ajbmeb-2940	90	4	nas	nas	PROPN
ajbmeb-2940	90	5	preparations	preparation	NOUN
ajbmeb-2940	90	6	for	for	ADP
ajbmeb-2940	90	7	the	the	DET
ajbmeb-2940	90	8	implementation	implementation	NOUN
ajbmeb-2940	90	9	of	of	ADP
ajbmeb-2940	90	10	the	the	DET
ajbmeb-2940	90	11	ifrs	ifrs	PROPN
ajbmeb-2940	90	12	transformation	transformation	NOUN
ajbmeb-2940	90	13	,	,	PUNCT
ajbmeb-2940	90	14	ifrs	ifrs	NOUN
ajbmeb-2940	90	15	accounting	accounting	NOUN
ajbmeb-2940	90	16	policies	policy	NOUN
ajbmeb-2940	90	17	identification	identification	NOUN
ajbmeb-2940	90	18	of	of	ADP
ajbmeb-2940	90	19	differences	difference	NOUN
ajbmeb-2940	90	20	and	and	CCONJ
ajbmeb-2940	90	21	additional	additional	ADJ
ajbmeb-2940	90	22	accounting	accounting	NOUN
ajbmeb-2940	90	23	items	item	NOUN
ajbmeb-2940	90	24	under	under	ADP
ajbmeb-2940	90	25	ifrs	ifrs	PROPN
ajbmeb-2940	90	26	and	and	CCONJ
ajbmeb-2940	90	27	nas	nas	PROPN
ajbmeb-2940	90	28	and	and	CCONJ
ajbmeb-2940	90	29	professional	professional	ADJ
ajbmeb-2940	90	30	oversight	oversight	NOUN
ajbmeb-2940	90	31	reclassification	reclassification	NOUN
ajbmeb-2940	90	32	,	,	PUNCT
ajbmeb-2940	90	33	revaluation	revaluation	NOUN
ajbmeb-2940	90	34	,	,	PUNCT
ajbmeb-2940	90	35	adjusting	adjust	VERB
ajbmeb-2940	90	36	entries	entry	NOUN
ajbmeb-2940	90	37	,	,	PUNCT
ajbmeb-2940	90	38	transformation	transformation	NOUN
ajbmeb-2940	90	39	model	model	NOUN
ajbmeb-2940	90	40	,	,	PUNCT
ajbmeb-2940	90	41	transformation	transformation	NOUN
ajbmeb-2940	90	42	table	table	NOUN
ajbmeb-2940	90	43	,	,	PUNCT
ajbmeb-2940	90	44	initial	initial	ADJ
ajbmeb-2940	90	45	versions	version	NOUN
ajbmeb-2940	90	46	of	of	ADP
ajbmeb-2940	90	47	ifrs	ifrs	PROPN
ajbmeb-2940	90	48	reports	report	VERB
ajbmeb-2940	90	49	financial	financial	ADJ
ajbmeb-2940	90	50	reporting	reporting	NOUN
ajbmeb-2940	90	51	and	and	CCONJ
ajbmeb-2940	90	52	its	its	PRON
ajbmeb-2940	90	53	presentation	presentation	NOUN
ajbmeb-2940	90	54	according	accord	VERB
ajbmeb-2940	90	55	to	to	ADP
ajbmeb-2940	90	56	ifrs	ifrs	PROPN
ajbmeb-2940	90	57	financial	financial	ADJ
ajbmeb-2940	90	58	reporting	report	VERB
ajbmeb-2940	90	59	american	american	PROPN
ajbmeb-2940	90	60	journal	journal	PROPN
ajbmeb-2940	90	61	of	of	ADP
ajbmeb-2940	90	62	business	business	NOUN
ajbmeb-2940	90	63	management	management	NOUN
ajbmeb-2940	90	64	,	,	PUNCT
ajbmeb-2940	90	65	economics	economic	NOUN
ajbmeb-2940	90	66	and	and	CCONJ
ajbmeb-2940	90	67	banking	banking	NOUN
ajbmeb-2940	90	68	volume	volume	NOUN
ajbmeb-2940	91	1	36	36	NUM
ajbmeb-2940	91	2	may2025	may2025	NOUN
ajbmeb-2940	91	3	p	p	NOUN
ajbmeb-2940	91	4	a	a	DET
ajbmeb-2940	91	5	g	g	NOUN
ajbmeb-2940	91	6	e	e	NOUN
ajbmeb-2940	92	1	|	|	ADV
ajbmeb-2940	93	1	42	42	NUM
ajbmeb-2940	93	2	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	93	3	figure	figure	NOUN
ajbmeb-2940	93	4	2	2	NUM
ajbmeb-2940	93	5	parallel	parallel	ADJ
ajbmeb-2940	93	6	accounting	accounting	NOUN
ajbmeb-2940	93	7	system	system	NOUN
ajbmeb-2940	93	8	12	12	NUM
ajbmeb-2940	93	9	both	both	DET
ajbmeb-2940	93	10	paths	path	NOUN
ajbmeb-2940	93	11	have	have	VERB
ajbmeb-2940	93	12	one	one	NUM
ajbmeb-2940	93	13	requirement	requirement	NOUN
ajbmeb-2940	93	14	,	,	PUNCT
ajbmeb-2940	93	15	namely	namely	ADV
ajbmeb-2940	93	16	,	,	PUNCT
ajbmeb-2940	93	17	in	in	ADP
ajbmeb-2940	93	18	-	-	PUNCT
ajbmeb-2940	93	19	depth	depth	NOUN
ajbmeb-2940	93	20	knowledge	knowledge	NOUN
ajbmeb-2940	93	21	of	of	ADP
ajbmeb-2940	93	22	nas	nas	PROPN
ajbmeb-2940	93	23	and	and	CCONJ
ajbmeb-2940	93	24	ifrs	ifrs	PROPN
ajbmeb-2940	93	25	,	,	PUNCT
ajbmeb-2940	93	26	and	and	CCONJ
ajbmeb-2940	93	27	practical	practical	ADJ
ajbmeb-2940	93	28	competence	competence	NOUN
ajbmeb-2940	93	29	in	in	ADP
ajbmeb-2940	93	30	their	their	PRON
ajbmeb-2940	93	31	application	application	NOUN
ajbmeb-2940	93	32	.	.	PUNCT
ajbmeb-2940	94	1	the	the	DET
ajbmeb-2940	94	2	first	first	ADJ
ajbmeb-2940	94	3	path	path	NOUN
ajbmeb-2940	94	4	is	be	AUX
ajbmeb-2940	94	5	the	the	DET
ajbmeb-2940	94	6	most	most	ADV
ajbmeb-2940	94	7	widely	widely	ADV
ajbmeb-2940	94	8	used	use	VERB
ajbmeb-2940	94	9	,	,	PUNCT
ajbmeb-2940	94	10	low	low	ADJ
ajbmeb-2940	94	11	-	-	PUNCT
ajbmeb-2940	94	12	cost	cost	NOUN
ajbmeb-2940	94	13	and	and	CCONJ
ajbmeb-2940	94	14	relatively	relatively	ADV
ajbmeb-2940	94	15	low	low	ADJ
ajbmeb-2940	94	16	-	-	PUNCT
ajbmeb-2940	94	17	complexity	complexity	NOUN
ajbmeb-2940	94	18	.	.	PUNCT
ajbmeb-2940	95	1	it	it	PRON
ajbmeb-2940	95	2	should	should	AUX
ajbmeb-2940	95	3	be	be	AUX
ajbmeb-2940	95	4	noted	note	VERB
ajbmeb-2940	95	5	that	that	SCONJ
ajbmeb-2940	95	6	there	there	PRON
ajbmeb-2940	95	7	are	be	VERB
ajbmeb-2940	95	8	no	no	DET
ajbmeb-2940	95	9	ifrss	ifrss	NOUN
ajbmeb-2940	95	10	that	that	PRON
ajbmeb-2940	95	11	define	define	VERB
ajbmeb-2940	95	12	the	the	DET
ajbmeb-2940	95	13	procedures	procedure	NOUN
ajbmeb-2940	95	14	and	and	CCONJ
ajbmeb-2940	95	15	rules	rule	NOUN
ajbmeb-2940	95	16	for	for	ADP
ajbmeb-2940	95	17	the	the	DET
ajbmeb-2940	95	18	transformation	transformation	NOUN
ajbmeb-2940	95	19	of	of	ADP
ajbmeb-2940	95	20	financial	financial	ADJ
ajbmeb-2940	95	21	statements	statement	NOUN
ajbmeb-2940	95	22	.	.	PUNCT
ajbmeb-2940	96	1	therefore	therefore	ADV
ajbmeb-2940	96	2	,	,	PUNCT
ajbmeb-2940	96	3	each	each	DET
ajbmeb-2940	96	4	enterprise	enterprise	NOUN
ajbmeb-2940	96	5	must	must	AUX
ajbmeb-2940	96	6	independently	independently	ADV
ajbmeb-2940	96	7	develop	develop	VERB
ajbmeb-2940	96	8	the	the	DET
ajbmeb-2940	96	9	basis	basis	NOUN
ajbmeb-2940	96	10	for	for	ADP
ajbmeb-2940	96	11	transformation	transformation	NOUN
ajbmeb-2940	96	12	in	in	ADP
ajbmeb-2940	96	13	its	its	PRON
ajbmeb-2940	96	14	accounting	accounting	NOUN
ajbmeb-2940	96	15	policy	policy	NOUN
ajbmeb-2940	96	16	.	.	PUNCT
ajbmeb-2940	97	1	for	for	ADP
ajbmeb-2940	97	2	this	this	DET
ajbmeb-2940	97	3	purpose	purpose	NOUN
ajbmeb-2940	97	4	,	,	PUNCT
ajbmeb-2940	97	5	it	it	PRON
ajbmeb-2940	97	6	is	be	AUX
ajbmeb-2940	97	7	advisable	advisable	ADJ
ajbmeb-2940	97	8	to	to	PART
ajbmeb-2940	97	9	develop	develop	VERB
ajbmeb-2940	97	10	general	general	ADJ
ajbmeb-2940	97	11	approaches	approach	NOUN
ajbmeb-2940	97	12	to	to	ADP
ajbmeb-2940	97	13	transformation	transformation	NOUN
ajbmeb-2940	97	14	and	and	CCONJ
ajbmeb-2940	97	15	summarize	summarize	VERB
ajbmeb-2940	97	16	the	the	DET
ajbmeb-2940	97	17	accumulated	accumulate	VERB
ajbmeb-2940	97	18	experience	experience	NOUN
ajbmeb-2940	97	19	.	.	PUNCT
ajbmeb-2940	98	1	conclusion	conclusion	NOUN
ajbmeb-2940	98	2	and	and	CCONJ
ajbmeb-2940	98	3	recommendations	recommendation	NOUN
ajbmeb-2940	98	4	based	base	VERB
ajbmeb-2940	98	5	on	on	ADP
ajbmeb-2940	98	6	the	the	DET
ajbmeb-2940	98	7	study	study	NOUN
ajbmeb-2940	98	8	of	of	ADP
ajbmeb-2940	98	9	literature	literature	NOUN
ajbmeb-2940	98	10	,	,	PUNCT
ajbmeb-2940	98	11	it	it	PRON
ajbmeb-2940	98	12	can	can	AUX
ajbmeb-2940	98	13	be	be	AUX
ajbmeb-2940	98	14	concluded	conclude	VERB
ajbmeb-2940	98	15	that	that	SCONJ
ajbmeb-2940	98	16	the	the	DET
ajbmeb-2940	98	17	process	process	NOUN
ajbmeb-2940	98	18	of	of	ADP
ajbmeb-2940	98	19	transformation	transformation	NOUN
ajbmeb-2940	98	20	can	can	AUX
ajbmeb-2940	98	21	be	be	AUX
ajbmeb-2940	98	22	divided	divide	VERB
ajbmeb-2940	98	23	into	into	ADP
ajbmeb-2940	98	24	several	several	ADJ
ajbmeb-2940	98	25	stages	stage	NOUN
ajbmeb-2940	98	26	.	.	PUNCT
ajbmeb-2940	99	1	each	each	DET
ajbmeb-2940	99	2	company	company	NOUN
ajbmeb-2940	99	3	approaches	approach	VERB
ajbmeb-2940	99	4	this	this	PRON
ajbmeb-2940	99	5	according	accord	VERB
ajbmeb-2940	99	6	to	to	ADP
ajbmeb-2940	99	7	its	its	PRON
ajbmeb-2940	99	8	capabilities	capability	NOUN
ajbmeb-2940	99	9	and	and	CCONJ
ajbmeb-2940	99	10	level	level	NOUN
ajbmeb-2940	99	11	of	of	ADP
ajbmeb-2940	99	12	professionalism	professionalism	NOUN
ajbmeb-2940	99	13	.	.	PUNCT
ajbmeb-2940	100	1	in	in	ADP
ajbmeb-2940	100	2	our	our	PRON
ajbmeb-2940	100	3	opinion	opinion	NOUN
ajbmeb-2940	100	4	,	,	PUNCT
ajbmeb-2940	100	5	any	any	DET
ajbmeb-2940	100	6	work	work	NOUN
ajbmeb-2940	100	7	to	to	PART
ajbmeb-2940	100	8	be	be	AUX
ajbmeb-2940	100	9	done	do	VERB
ajbmeb-2940	100	10	can	can	AUX
ajbmeb-2940	100	11	be	be	AUX
ajbmeb-2940	100	12	conditionally	conditionally	ADV
ajbmeb-2940	100	13	divided	divide	VERB
ajbmeb-2940	100	14	into	into	ADP
ajbmeb-2940	100	15	three	three	NUM
ajbmeb-2940	100	16	stages	stage	NOUN
ajbmeb-2940	100	17	,	,	PUNCT
ajbmeb-2940	100	18	for	for	ADP
ajbmeb-2940	100	19	example	example	NOUN
ajbmeb-2940	100	20	,	,	PUNCT
ajbmeb-2940	100	21	the	the	DET
ajbmeb-2940	100	22	first	first	ADJ
ajbmeb-2940	100	23	stage	stage	NOUN
ajbmeb-2940	100	24	is	be	AUX
ajbmeb-2940	100	25	preparation	preparation	NOUN
ajbmeb-2940	100	26	for	for	ADP
ajbmeb-2940	100	27	the	the	DET
ajbmeb-2940	100	28	implementation	implementation	NOUN
ajbmeb-2940	100	29	of	of	ADP
ajbmeb-2940	100	30	this	this	DET
ajbmeb-2940	100	31	work	work	NOUN
ajbmeb-2940	100	32	,	,	PUNCT
ajbmeb-2940	100	33	then	then	ADV
ajbmeb-2940	100	34	its	its	PRON
ajbmeb-2940	100	35	implementation	implementation	NOUN
ajbmeb-2940	100	36	in	in	ADP
ajbmeb-2940	100	37	the	the	DET
ajbmeb-2940	100	38	second	second	ADJ
ajbmeb-2940	100	39	stage	stage	NOUN
ajbmeb-2940	100	40	,	,	PUNCT
ajbmeb-2940	100	41	and	and	CCONJ
ajbmeb-2940	100	42	finally	finally	ADV
ajbmeb-2940	100	43	,	,	PUNCT
ajbmeb-2940	100	44	in	in	ADP
ajbmeb-2940	100	45	the	the	DET
ajbmeb-2940	100	46	third	third	ADJ
ajbmeb-2940	100	47	stage	stage	NOUN
ajbmeb-2940	100	48	,	,	PUNCT
ajbmeb-2940	100	49	it	it	PRON
ajbmeb-2940	100	50	is	be	AUX
ajbmeb-2940	100	51	advisable	advisable	ADJ
ajbmeb-2940	100	52	to	to	PART
ajbmeb-2940	100	53	divide	divide	VERB
ajbmeb-2940	100	54	it	it	PRON
ajbmeb-2940	100	55	into	into	ADP
ajbmeb-2940	100	56	stages	stage	NOUN
ajbmeb-2940	100	57	of	of	ADP
ajbmeb-2940	100	58	achieving	achieve	VERB
ajbmeb-2940	100	59	the	the	DET
ajbmeb-2940	100	60	12	12	NUM
ajbmeb-2940	100	61	created	create	VERB
ajbmeb-2940	100	62	by	by	ADP
ajbmeb-2940	100	63	the	the	DET
ajbmeb-2940	100	64	author	author	NOUN
ajbmeb-2940	100	65	.	.	PUNCT
ajbmeb-2940	101	1	recognition	recognition	NOUN
ajbmeb-2940	101	2	,	,	PUNCT
ajbmeb-2940	101	3	measurement	measurement	NOUN
ajbmeb-2940	101	4	,	,	PUNCT
ajbmeb-2940	101	5	identification	identification	NOUN
ajbmeb-2940	101	6	,	,	PUNCT
ajbmeb-2940	101	7	evaluation	evaluation	NOUN
ajbmeb-2940	101	8	and	and	CCONJ
ajbmeb-2940	101	9	recording	recording	NOUN
ajbmeb-2940	101	10	under	under	ADP
ajbmeb-2940	101	11	the	the	DET
ajbmeb-2940	101	12	nas	nas	PROPN
ajbmeb-2940	101	13	recognition	recognition	NOUN
ajbmeb-2940	101	14	,	,	PUNCT
ajbmeb-2940	101	15	measurement	measurement	NOUN
ajbmeb-2940	101	16	,	,	PUNCT
ajbmeb-2940	101	17	identification	identification	NOUN
ajbmeb-2940	101	18	,	,	PUNCT
ajbmeb-2940	101	19	evaluation	evaluation	NOUN
ajbmeb-2940	101	20	and	and	CCONJ
ajbmeb-2940	101	21	accounting	accounting	NOUN
ajbmeb-2940	101	22	under	under	ADP
ajbmeb-2940	101	23	ifrs	ifrs	NOUN
ajbmeb-2940	101	24	accounting	accounting	NOUN
ajbmeb-2940	101	25	records	record	NOUN
ajbmeb-2940	101	26	according	accord	VERB
ajbmeb-2940	101	27	to	to	ADP
ajbmeb-2940	101	28	nas	nas	PROPN
ajbmeb-2940	101	29	,	,	PUNCT
ajbmeb-2940	101	30	data	datum	NOUN
ajbmeb-2940	101	31	formatting	format	VERB
ajbmeb-2940	101	32	in	in	ADP
ajbmeb-2940	101	33	accounts	account	NOUN
ajbmeb-2940	101	34	,	,	PUNCT
ajbmeb-2940	101	35	working	working	NOUN
ajbmeb-2940	101	36	balances	balance	NOUN
ajbmeb-2940	101	37	business	business	NOUN
ajbmeb-2940	101	38	operations	operation	NOUN
ajbmeb-2940	101	39	other	other	ADJ
ajbmeb-2940	101	40	transactions	transaction	NOUN
ajbmeb-2940	101	41	measured	measure	VERB
ajbmeb-2940	101	42	in	in	ADP
ajbmeb-2940	101	43	money	money	NOUN
ajbmeb-2940	101	44	ifrs	ifrs	NOUN
ajbmeb-2940	101	45	accounting	accounting	NOUN
ajbmeb-2940	101	46	records	record	NOUN
ajbmeb-2940	101	47	,	,	PUNCT
ajbmeb-2940	101	48	summarization	summarization	NOUN
ajbmeb-2940	101	49	of	of	ADP
ajbmeb-2940	101	50	data	datum	NOUN
ajbmeb-2940	101	51	in	in	ADP
ajbmeb-2940	101	52	accounts	account	NOUN
ajbmeb-2940	101	53	,	,	PUNCT
ajbmeb-2940	101	54	trail	trail	NOUN
ajbmeb-2940	101	55	balance	balance	NOUN
ajbmeb-2940	101	56	,	,	PUNCT
ajbmeb-2940	101	57	working	work	VERB
ajbmeb-2940	101	58	tables	table	NOUN
ajbmeb-2940	101	59	financial	financial	ADJ
ajbmeb-2940	101	60	reporting	reporting	NOUN
ajbmeb-2940	101	61	and	and	CCONJ
ajbmeb-2940	101	62	its	its	PRON
ajbmeb-2940	101	63	presentation	presentation	NOUN
ajbmeb-2940	101	64	according	accord	VERB
ajbmeb-2940	101	65	to	to	ADP
ajbmeb-2940	101	66	nas	nas	ADJ
ajbmeb-2940	101	67	financial	financial	ADJ
ajbmeb-2940	101	68	reporting	reporting	NOUN
ajbmeb-2940	101	69	and	and	CCONJ
ajbmeb-2940	101	70	its	its	PRON
ajbmeb-2940	101	71	presentation	presentation	NOUN
ajbmeb-2940	101	72	under	under	ADP
ajbmeb-2940	101	73	ifrs	ifrs	NOUN
ajbmeb-2940	101	74	preparing	prepare	VERB
ajbmeb-2940	101	75	for	for	ADP
ajbmeb-2940	101	76	the	the	DET
ajbmeb-2940	101	77	new	new	ADJ
ajbmeb-2940	101	78	reporting	reporting	NOUN
ajbmeb-2940	101	79	period	period	NOUN
ajbmeb-2940	101	80	financial	financial	ADJ
ajbmeb-2940	101	81	reporting	reporting	NOUN
ajbmeb-2940	101	82	and	and	CCONJ
ajbmeb-2940	101	83	its	its	PRON
ajbmeb-2940	101	84	presentation	presentation	NOUN
ajbmeb-2940	101	85	under	under	ADP
ajbmeb-2940	101	86	ifrs	ifrs	PROPN
ajbmeb-2940	101	87	american	american	PROPN
ajbmeb-2940	101	88	journal	journal	PROPN
ajbmeb-2940	101	89	of	of	ADP
ajbmeb-2940	101	90	business	business	NOUN
ajbmeb-2940	101	91	management	management	NOUN
ajbmeb-2940	101	92	,	,	PUNCT
ajbmeb-2940	101	93	economics	economic	NOUN
ajbmeb-2940	101	94	and	and	CCONJ
ajbmeb-2940	101	95	banking	banking	NOUN
ajbmeb-2940	101	96	volume	volume	NOUN
ajbmeb-2940	101	97	36	36	NUM
ajbmeb-2940	101	98	may2025	may2025	NOUN
ajbmeb-2940	101	99	p	p	NOUN
ajbmeb-2940	101	100	a	a	DET
ajbmeb-2940	101	101	g	g	NOUN
ajbmeb-2940	101	102	e	e	NOUN
ajbmeb-2940	101	103	|	|	ADV
ajbmeb-2940	101	104	43	43	NUM
ajbmeb-2940	101	105	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2940	101	106	result	result	NOUN
ajbmeb-2940	101	107	and	and	CCONJ
ajbmeb-2940	101	108	delivering	deliver	VERB
ajbmeb-2940	101	109	it	it	PRON
ajbmeb-2940	101	110	to	to	ADP
ajbmeb-2940	101	111	external	external	ADJ
ajbmeb-2940	101	112	users	user	NOUN
ajbmeb-2940	101	113	,	,	PUNCT
ajbmeb-2940	101	114	that	that	ADV
ajbmeb-2940	101	115	is	is	ADV
ajbmeb-2940	101	116	,	,	PUNCT
ajbmeb-2940	101	117	investors	investor	NOUN
ajbmeb-2940	101	118	,	,	PUNCT
ajbmeb-2940	101	119	issuing	issue	VERB
ajbmeb-2940	101	120	organizations	organization	NOUN
ajbmeb-2940	101	121	and	and	CCONJ
ajbmeb-2940	101	122	other	other	ADJ
ajbmeb-2940	101	123	creditors	creditor	NOUN
ajbmeb-2940	101	124	.	.	PUNCT
ajbmeb-2940	102	1	based	base	VERB
ajbmeb-2940	102	2	on	on	ADP
ajbmeb-2940	102	3	this	this	DET
ajbmeb-2940	102	4	point	point	NOUN
ajbmeb-2940	102	5	of	of	ADP
ajbmeb-2940	102	6	view	view	NOUN
ajbmeb-2940	102	7	,	,	PUNCT
ajbmeb-2940	102	8	it	it	PRON
ajbmeb-2940	102	9	is	be	AUX
ajbmeb-2940	102	10	advisable	advisable	ADJ
ajbmeb-2940	102	11	to	to	PART
ajbmeb-2940	102	12	conditionally	conditionally	ADV
ajbmeb-2940	102	13	divide	divide	VERB
ajbmeb-2940	102	14	the	the	DET
ajbmeb-2940	102	15	transformation	transformation	NOUN
ajbmeb-2940	102	16	process	process	NOUN
ajbmeb-2940	102	17	into	into	ADP
ajbmeb-2940	102	18	stages	stage	NOUN
ajbmeb-2940	102	19	of	of	ADP
ajbmeb-2940	102	20	preparation	preparation	NOUN
ajbmeb-2940	102	21	,	,	PUNCT
ajbmeb-2940	102	22	its	its	PRON
ajbmeb-2940	102	23	implementation	implementation	NOUN
ajbmeb-2940	102	24	,	,	PUNCT
ajbmeb-2940	102	25	and	and	CCONJ
ajbmeb-2940	102	26	achieving	achieve	VERB
ajbmeb-2940	102	27	the	the	DET
ajbmeb-2940	102	28	result	result	NOUN
ajbmeb-2940	102	29	and	and	CCONJ
ajbmeb-2940	102	30	presenting	present	VERB
ajbmeb-2940	102	31	it	it	PRON
ajbmeb-2940	102	32	:	:	PUNCT
ajbmeb-2940	102	33	1	1	X
ajbmeb-2940	102	34	.	.	X
ajbmeb-2940	102	35	stage	stage	NOUN
ajbmeb-2940	102	36	of	of	ADP
ajbmeb-2940	102	37	implementation	implementation	NOUN
ajbmeb-2940	102	38	of	of	ADP
ajbmeb-2940	102	39	preparatory	preparatory	ADJ
ajbmeb-2940	102	40	work	work	NOUN
ajbmeb-2940	102	41	.	.	PUNCT
ajbmeb-2940	103	1	at	at	ADP
ajbmeb-2940	103	2	this	this	DET
ajbmeb-2940	103	3	stage	stage	NOUN
ajbmeb-2940	103	4	,	,	PUNCT
ajbmeb-2940	103	5	design	design	NOUN
ajbmeb-2940	103	6	,	,	PUNCT
ajbmeb-2940	103	7	planning	planning	NOUN
ajbmeb-2940	103	8	and	and	CCONJ
ajbmeb-2940	103	9	organizational	organizational	ADJ
ajbmeb-2940	103	10	work	work	NOUN
ajbmeb-2940	103	11	are	be	AUX
ajbmeb-2940	103	12	carried	carry	VERB
ajbmeb-2940	103	13	out	out	ADP
ajbmeb-2940	103	14	.	.	PUNCT
ajbmeb-2940	104	1	the	the	DET
ajbmeb-2940	104	2	quality	quality	NOUN
ajbmeb-2940	104	3	of	of	ADP
ajbmeb-2940	104	4	the	the	DET
ajbmeb-2940	104	5	work	work	NOUN
ajbmeb-2940	104	6	performed	perform	VERB
ajbmeb-2940	104	7	at	at	ADP
ajbmeb-2940	104	8	this	this	DET
ajbmeb-2940	104	9	stage	stage	NOUN
ajbmeb-2940	104	10	largely	largely	ADV
ajbmeb-2940	104	11	ensures	ensure	VERB
ajbmeb-2940	104	12	the	the	DET
ajbmeb-2940	104	13	quality	quality	NOUN
ajbmeb-2940	104	14	of	of	ADP
ajbmeb-2940	104	15	the	the	DET
ajbmeb-2940	104	16	subsequent	subsequent	ADJ
ajbmeb-2940	104	17	stages	stage	NOUN
ajbmeb-2940	104	18	and	and	CCONJ
ajbmeb-2940	104	19	the	the	DET
ajbmeb-2940	104	20	compliance	compliance	NOUN
ajbmeb-2940	104	21	of	of	ADP
ajbmeb-2940	104	22	the	the	DET
ajbmeb-2940	104	23	transformation	transformation	NOUN
ajbmeb-2940	104	24	results	result	VERB
ajbmeb-2940	104	25	with	with	ADP
ajbmeb-2940	104	26	the	the	DET
ajbmeb-2940	104	27	requirements	requirement	NOUN
ajbmeb-2940	104	28	of	of	ADP
ajbmeb-2940	104	29	ifrs	ifrs	PROPN
ajbmeb-2940	104	30	.	.	PUNCT
ajbmeb-2940	105	1	2	2	NUM
ajbmeb-2940	105	2	.	.	X
ajbmeb-2940	105	3	when	when	SCONJ
ajbmeb-2940	105	4	forming	form	VERB
ajbmeb-2940	105	5	the	the	DET
ajbmeb-2940	105	6	statement	statement	NOUN
ajbmeb-2940	105	7	of	of	ADP
ajbmeb-2940	105	8	financial	financial	ADJ
ajbmeb-2940	105	9	position	position	NOUN
ajbmeb-2940	105	10	,	,	PUNCT
ajbmeb-2940	105	11	the	the	DET
ajbmeb-2940	105	12	company	company	NOUN
ajbmeb-2940	105	13	must	must	AUX
ajbmeb-2940	105	14	make	make	VERB
ajbmeb-2940	105	15	the	the	DET
ajbmeb-2940	105	16	following	follow	VERB
ajbmeb-2940	105	17	adjustments	adjustment	NOUN
ajbmeb-2940	105	18	in	in	ADP
ajbmeb-2940	105	19	accordance	accordance	NOUN
ajbmeb-2940	105	20	with	with	ADP
ajbmeb-2940	105	21	the	the	DET
ajbmeb-2940	105	22	standard	standard	ADJ
ajbmeb-2940	105	23	ifrs	ifrs	PROPN
ajbmeb-2940	105	24	no	no	NOUN
ajbmeb-2940	105	25	.	.	PROPN
ajbmeb-2940	105	26	1	1	NUM
ajbmeb-2940	105	27	“	"	PUNCT
ajbmeb-2940	105	28	first	first	ADJ
ajbmeb-2940	105	29	-	-	PUNCT
ajbmeb-2940	105	30	time	time	NOUN
ajbmeb-2940	105	31	adoption	adoption	NOUN
ajbmeb-2940	105	32	of	of	ADP
ajbmeb-2940	105	33	ifrs	ifrs	PROPN
ajbmeb-2940	105	34	”	"	PUNCT
ajbmeb-2940	105	35	:	:	PUNCT
ajbmeb-2940	105	36	the	the	DET
ajbmeb-2940	105	37	stage	stage	NOUN
ajbmeb-2940	105	38	of	of	ADP
ajbmeb-2940	105	39	implementing	implement	VERB
ajbmeb-2940	105	40	the	the	DET
ajbmeb-2940	105	41	transformation	transformation	NOUN
ajbmeb-2940	105	42	process	process	NOUN
ajbmeb-2940	105	43	procedure	procedure	NOUN
ajbmeb-2940	105	44	,	,	PUNCT
ajbmeb-2940	105	45	in	in	ADP
ajbmeb-2940	105	46	which	which	PRON
ajbmeb-2940	105	47	,	,	PUNCT
ajbmeb-2940	105	48	after	after	ADP
ajbmeb-2940	105	49	all	all	DET
ajbmeb-2940	105	50	preparatory	preparatory	ADJ
ajbmeb-2940	105	51	work	work	NOUN
ajbmeb-2940	105	52	,	,	PUNCT
ajbmeb-2940	105	53	differences	difference	NOUN
ajbmeb-2940	105	54	are	be	AUX
ajbmeb-2940	105	55	identified	identify	VERB
ajbmeb-2940	105	56	,	,	PUNCT
ajbmeb-2940	105	57	corrective	corrective	ADJ
ajbmeb-2940	105	58	accounting	accounting	NOUN
ajbmeb-2940	105	59	entries	entry	NOUN
ajbmeb-2940	105	60	are	be	AUX
ajbmeb-2940	105	61	made	make	VERB
ajbmeb-2940	105	62	,	,	PUNCT
ajbmeb-2940	105	63	and	and	CCONJ
ajbmeb-2940	105	64	working	work	VERB
ajbmeb-2940	105	65	transformation	transformation	NOUN
ajbmeb-2940	105	66	tables	table	NOUN
ajbmeb-2940	105	67	are	be	AUX
ajbmeb-2940	105	68	made	make	VERB
ajbmeb-2940	105	69	.	.	PUNCT
ajbmeb-2940	106	1	3	3	X
ajbmeb-2940	106	2	.	.	X
ajbmeb-2940	106	3	at	at	ADP
ajbmeb-2940	106	4	the	the	DET
ajbmeb-2940	106	5	final	final	ADJ
ajbmeb-2940	106	6	,	,	PUNCT
ajbmeb-2940	106	7	final	final	ADJ
ajbmeb-2940	106	8	stage	stage	NOUN
ajbmeb-2940	106	9	,	,	PUNCT
ajbmeb-2940	106	10	after	after	SCONJ
ajbmeb-2940	106	11	the	the	DET
ajbmeb-2940	106	12	adjustments	adjustment	NOUN
ajbmeb-2940	106	13	are	be	AUX
ajbmeb-2940	106	14	made	make	VERB
ajbmeb-2940	106	15	,	,	PUNCT
ajbmeb-2940	106	16	financial	financial	ADJ
ajbmeb-2940	106	17	statements	statement	NOUN
ajbmeb-2940	106	18	are	be	AUX
ajbmeb-2940	106	19	prepared	prepare	VERB
ajbmeb-2940	106	20	and	and	CCONJ
ajbmeb-2940	106	21	presented	present	VERB
ajbmeb-2940	106	22	in	in	ADP
ajbmeb-2940	106	23	accordance	accordance	NOUN
ajbmeb-2940	106	24	with	with	ADP
ajbmeb-2940	106	25	ifrs	ifrs	PROPN
ajbmeb-2940	106	26	.	.	PROPN
ajbmeb-2940	107	1	based	base	VERB
ajbmeb-2940	107	2	on	on	ADP
ajbmeb-2940	107	3	the	the	DET
ajbmeb-2940	107	4	above	above	NOUN
ajbmeb-2940	107	5	,	,	PUNCT
ajbmeb-2940	107	6	we	we	PRON
ajbmeb-2940	107	7	propose	propose	VERB
ajbmeb-2940	107	8	to	to	PART
ajbmeb-2940	107	9	do	do	VERB
ajbmeb-2940	107	10	the	the	DET
ajbmeb-2940	107	11	following	following	NOUN
ajbmeb-2940	107	12	when	when	SCONJ
ajbmeb-2940	107	13	transforming	transform	VERB
ajbmeb-2940	107	14	financial	financial	ADJ
ajbmeb-2940	107	15	statements	statement	NOUN
ajbmeb-2940	107	16	prepared	prepare	VERB
ajbmeb-2940	107	17	based	base	VERB
ajbmeb-2940	107	18	on	on	ADP
ajbmeb-2940	107	19	national	national	ADJ
ajbmeb-2940	107	20	standards	standard	NOUN
ajbmeb-2940	107	21	to	to	ADP
ajbmeb-2940	107	22	international	international	ADJ
ajbmeb-2940	107	23	standards	standard	NOUN
ajbmeb-2940	107	24	:	:	PUNCT
ajbmeb-2940	107	25	first	first	ADV
ajbmeb-2940	107	26	,	,	PUNCT
ajbmeb-2940	107	27	it	it	PRON
ajbmeb-2940	107	28	is	be	AUX
ajbmeb-2940	107	29	necessary	necessary	ADJ
ajbmeb-2940	107	30	to	to	PART
ajbmeb-2940	107	31	prepare	prepare	VERB
ajbmeb-2940	107	32	analytical	analytical	ADJ
ajbmeb-2940	107	33	accounting	accounting	NOUN
ajbmeb-2940	107	34	data	datum	NOUN
ajbmeb-2940	107	35	,	,	PUNCT
ajbmeb-2940	107	36	including	include	VERB
ajbmeb-2940	107	37	the	the	DET
ajbmeb-2940	107	38	components	component	NOUN
ajbmeb-2940	107	39	of	of	ADP
ajbmeb-2940	107	40	financial	financial	ADJ
ajbmeb-2940	107	41	statements	statement	NOUN
ajbmeb-2940	107	42	prepared	prepare	VERB
ajbmeb-2940	107	43	in	in	ADP
ajbmeb-2940	107	44	accordance	accordance	NOUN
ajbmeb-2940	107	45	with	with	ADP
ajbmeb-2940	107	46	national	national	ADJ
ajbmeb-2940	107	47	standards	standard	NOUN
ajbmeb-2940	107	48	,	,	PUNCT
ajbmeb-2940	107	49	as	as	ADV
ajbmeb-2940	107	50	well	well	ADV
ajbmeb-2940	107	51	as	as	ADP
ajbmeb-2940	107	52	extensions	extension	NOUN
ajbmeb-2940	107	53	of	of	ADP
ajbmeb-2940	107	54	the	the	DET
ajbmeb-2940	107	55	balance	balance	NOUN
ajbmeb-2940	107	56	sheet	sheet	NOUN
ajbmeb-2940	107	57	,	,	PUNCT
ajbmeb-2940	107	58	profit	profit	NOUN
ajbmeb-2940	107	59	and	and	CCONJ
ajbmeb-2940	107	60	loss	loss	NOUN
ajbmeb-2940	107	61	and	and	CCONJ
ajbmeb-2940	107	62	other	other	ADJ
ajbmeb-2940	107	63	reporting	reporting	NOUN
ajbmeb-2940	107	64	items	item	NOUN
ajbmeb-2940	107	65	,	,	PUNCT
ajbmeb-2940	107	66	and	and	CCONJ
ajbmeb-2940	107	67	,	,	PUNCT
ajbmeb-2940	107	68	if	if	SCONJ
ajbmeb-2940	107	69	necessary	necessary	ADJ
ajbmeb-2940	107	70	,	,	PUNCT
ajbmeb-2940	107	71	primary	primary	ADJ
ajbmeb-2940	107	72	documents	document	NOUN
ajbmeb-2940	107	73	.	.	PUNCT
ajbmeb-2940	108	1	secondly	secondly	ADV
ajbmeb-2940	108	2	,	,	PUNCT
ajbmeb-2940	108	3	it	it	PRON
ajbmeb-2940	108	4	is	be	AUX
ajbmeb-2940	108	5	necessary	necessary	ADJ
ajbmeb-2940	108	6	to	to	PART
ajbmeb-2940	108	7	reclassify	reclassify	VERB
ajbmeb-2940	108	8	and	and	CCONJ
ajbmeb-2940	108	9	reassess	reassess	NOUN
ajbmeb-2940	108	10	assets	asset	NOUN
ajbmeb-2940	108	11	,	,	PUNCT
ajbmeb-2940	108	12	liabilities	liability	NOUN
ajbmeb-2940	108	13	and	and	CCONJ
ajbmeb-2940	108	14	equity	equity	NOUN
ajbmeb-2940	108	15	elements	element	NOUN
ajbmeb-2940	108	16	.	.	PUNCT
ajbmeb-2940	109	1	in	in	ADP
ajbmeb-2940	109	2	the	the	DET
ajbmeb-2940	109	3	profit	profit	NOUN
ajbmeb-2940	109	4	and	and	CCONJ
ajbmeb-2940	109	5	loss	loss	NOUN
ajbmeb-2940	109	6	statement	statement	NOUN
ajbmeb-2940	109	7	,	,	PUNCT
ajbmeb-2940	109	8	each	each	DET
ajbmeb-2940	109	9	relevant	relevant	ADJ
ajbmeb-2940	109	10	item	item	NOUN
ajbmeb-2940	109	11	should	should	AUX
ajbmeb-2940	109	12	also	also	ADV
ajbmeb-2940	109	13	be	be	AUX
ajbmeb-2940	109	14	reclassified	reclassify	VERB
ajbmeb-2940	109	15	and	and	CCONJ
ajbmeb-2940	109	16	assessed	assess	VERB
ajbmeb-2940	109	17	in	in	ADP
ajbmeb-2940	109	18	accordance	accordance	NOUN
ajbmeb-2940	109	19	with	with	ADP
ajbmeb-2940	109	20	international	international	ADJ
ajbmeb-2940	109	21	standards	standard	NOUN
ajbmeb-2940	109	22	.	.	PUNCT
ajbmeb-2940	110	1	similarly	similarly	ADV
ajbmeb-2940	110	2	,	,	PUNCT
ajbmeb-2940	110	3	it	it	PRON
ajbmeb-2940	110	4	is	be	AUX
ajbmeb-2940	110	5	necessary	necessary	ADJ
ajbmeb-2940	110	6	to	to	PART
ajbmeb-2940	110	7	develop	develop	VERB
ajbmeb-2940	110	8	measures	measure	NOUN
ajbmeb-2940	110	9	to	to	PART
ajbmeb-2940	110	10	bring	bring	VERB
ajbmeb-2940	110	11	other	other	ADJ
ajbmeb-2940	110	12	reporting	reporting	NOUN
ajbmeb-2940	110	13	items	item	NOUN
ajbmeb-2940	110	14	one	one	NUM
ajbmeb-2940	110	15	by	by	ADP
ajbmeb-2940	110	16	one	one	NUM
ajbmeb-2940	110	17	into	into	ADP
ajbmeb-2940	110	18	line	line	NOUN
ajbmeb-2940	110	19	with	with	ADP
ajbmeb-2940	110	20	the	the	DET
ajbmeb-2940	110	21	requirements	requirement	NOUN
ajbmeb-2940	110	22	of	of	ADP
ajbmeb-2940	110	23	international	international	ADJ
ajbmeb-2940	110	24	standards	standard	NOUN
ajbmeb-2940	110	25	.	.	PUNCT
ajbmeb-2940	111	1	third	third	ADJ
ajbmeb-2940	111	2	,	,	PUNCT
ajbmeb-2940	111	3	it	it	PRON
ajbmeb-2940	111	4	is	be	AUX
ajbmeb-2940	111	5	necessary	necessary	ADJ
ajbmeb-2940	111	6	to	to	PART
ajbmeb-2940	111	7	make	make	VERB
ajbmeb-2940	111	8	appropriate	appropriate	ADJ
ajbmeb-2940	111	9	adjustments	adjustment	NOUN
ajbmeb-2940	111	10	and	and	CCONJ
ajbmeb-2940	111	11	develop	develop	VERB
ajbmeb-2940	111	12	a	a	DET
ajbmeb-2940	111	13	schedule	schedule	NOUN
ajbmeb-2940	111	14	of	of	ADP
ajbmeb-2940	111	15	additional	additional	ADJ
ajbmeb-2940	111	16	postings	posting	NOUN
ajbmeb-2940	111	17	to	to	PART
ajbmeb-2940	111	18	bring	bring	VERB
ajbmeb-2940	111	19	them	they	PRON
ajbmeb-2940	111	20	up	up	ADP
ajbmeb-2940	111	21	to	to	ADP
ajbmeb-2940	111	22	the	the	DET
ajbmeb-2940	111	23	level	level	NOUN
ajbmeb-2940	111	24	of	of	ADP
ajbmeb-2940	111	25	ifrs	ifrs	PROPN
ajbmeb-2940	111	26	.	.	PUNCT
ajbmeb-2940	112	1	fourth	fourth	ADJ
ajbmeb-2940	112	2	,	,	PUNCT
ajbmeb-2940	112	3	after	after	SCONJ
ajbmeb-2940	112	4	the	the	DET
ajbmeb-2940	112	5	appropriate	appropriate	ADJ
ajbmeb-2940	112	6	adjustments	adjustment	NOUN
ajbmeb-2940	112	7	are	be	AUX
ajbmeb-2940	112	8	made	make	VERB
ajbmeb-2940	112	9	using	use	VERB
ajbmeb-2940	112	10	accounting	accounting	NOUN
ajbmeb-2940	112	11	postings	posting	NOUN
ajbmeb-2940	112	12	,	,	PUNCT
ajbmeb-2940	112	13	prepare	prepare	VERB
ajbmeb-2940	112	14	a	a	DET
ajbmeb-2940	112	15	report	report	NOUN
ajbmeb-2940	112	16	that	that	PRON
ajbmeb-2940	112	17	complies	comply	VERB
ajbmeb-2940	112	18	with	with	ADP
ajbmeb-2940	112	19	the	the	DET
ajbmeb-2940	112	20	requirements	requirement	NOUN
ajbmeb-2940	112	21	of	of	ADP
ajbmeb-2940	112	22	ifrs	ifrs	PROPN
ajbmeb-2940	112	23	.	.	PUNCT
ajbmeb-2940	113	1	fifth	fifth	ADJ
ajbmeb-2940	113	2	,	,	PUNCT
ajbmeb-2940	113	3	the	the	DET
ajbmeb-2940	113	4	correct	correct	ADJ
ajbmeb-2940	113	5	use	use	NOUN
ajbmeb-2940	113	6	of	of	ADP
ajbmeb-2940	113	7	terminology	terminology	NOUN
ajbmeb-2940	113	8	plays	play	VERB
ajbmeb-2940	113	9	an	an	DET
ajbmeb-2940	113	10	important	important	ADJ
ajbmeb-2940	113	11	role	role	NOUN
ajbmeb-2940	113	12	in	in	ADP
ajbmeb-2940	113	13	the	the	DET
ajbmeb-2940	113	14	transition	transition	NOUN
ajbmeb-2940	113	15	to	to	ADP
ajbmeb-2940	113	16	ifrs	ifrs	PROPN
ajbmeb-2940	113	17	.	.	PUNCT
ajbmeb-2940	114	1	the	the	DET
ajbmeb-2940	114	2	terms	term	NOUN
ajbmeb-2940	114	3	,	,	PUNCT
ajbmeb-2940	114	4	names	name	NOUN
ajbmeb-2940	114	5	of	of	ADP
ajbmeb-2940	114	6	indicators	indicator	NOUN
ajbmeb-2940	114	7	,	,	PUNCT
ajbmeb-2940	114	8	and	and	CCONJ
ajbmeb-2940	114	9	their	their	PRON
ajbmeb-2940	114	10	abbreviations	abbreviation	NOUN
ajbmeb-2940	114	11	in	in	ADP
ajbmeb-2940	114	12	reports	report	NOUN
ajbmeb-2940	114	13	compiled	compile	VERB
ajbmeb-2940	114	14	based	base	VERB
ajbmeb-2940	114	15	on	on	ADP
ajbmeb-2940	114	16	national	national	ADJ
ajbmeb-2940	114	17	standards	standard	NOUN
ajbmeb-2940	114	18	should	should	AUX
ajbmeb-2940	114	19	be	be	AUX
ajbmeb-2940	114	20	converted	convert	VERB
ajbmeb-2940	114	21	to	to	ADP
ajbmeb-2940	114	22	terms	term	NOUN
ajbmeb-2940	114	23	that	that	PRON
ajbmeb-2940	114	24	are	be	AUX
ajbmeb-2940	114	25	consistent	consistent	ADJ
ajbmeb-2940	114	26	with	with	ADP
ajbmeb-2940	114	27	international	international	ADJ
ajbmeb-2940	114	28	standards	standard	NOUN
ajbmeb-2940	114	29	.	.	PUNCT
ajbmeb-2940	115	1	if	if	SCONJ
ajbmeb-2940	115	2	an	an	DET
ajbmeb-2940	115	3	indicator	indicator	NOUN
ajbmeb-2940	115	4	's	's	PART
ajbmeb-2940	115	5	value	value	NOUN
ajbmeb-2940	115	6	based	base	VERB
ajbmeb-2940	115	7	on	on	ADP
ajbmeb-2940	115	8	regrouping	regrouping	NOUN
ajbmeb-2940	115	9	and	and	CCONJ
ajbmeb-2940	115	10	assessment	assessment	NOUN
ajbmeb-2940	115	11	is	be	AUX
ajbmeb-2940	115	12	in	in	ADP
ajbmeb-2940	115	13	accordance	accordance	NOUN
ajbmeb-2940	115	14	with	with	ADP
ajbmeb-2940	115	15	international	international	ADJ
ajbmeb-2940	115	16	standards	standard	NOUN
ajbmeb-2940	115	17	,	,	PUNCT
ajbmeb-2940	115	18	but	but	CCONJ
ajbmeb-2940	115	19	its	its	PRON
ajbmeb-2940	115	20	name	name	NOUN
ajbmeb-2940	115	21	is	be	AUX
ajbmeb-2940	115	22	not	not	PART
ajbmeb-2940	115	23	consistent	consistent	ADJ
ajbmeb-2940	115	24	,	,	PUNCT
ajbmeb-2940	115	25	it	it	PRON
ajbmeb-2940	115	26	will	will	AUX
ajbmeb-2940	115	27	be	be	AUX
ajbmeb-2940	115	28	difficult	difficult	ADJ
ajbmeb-2940	115	29	to	to	PART
ajbmeb-2940	115	30	read	read	VERB
ajbmeb-2940	115	31	and	and	CCONJ
ajbmeb-2940	115	32	lead	lead	VERB
ajbmeb-2940	115	33	to	to	ADP
ajbmeb-2940	115	34	confusion	confusion	NOUN
ajbmeb-2940	115	35	.	.	PUNCT
ajbmeb-2940	116	1	references	reference	NOUN
ajbmeb-2940	116	2	1	1	NUM
ajbmeb-2940	116	3	.	.	PUNCT
ajbmeb-2940	117	1	o‘zbekiston	o‘zbekiston	PROPN
ajbmeb-2940	117	2	respublikasi	respublikasi	PROPN
ajbmeb-2940	117	3	prezidenti	prezidenti	PROPN
ajbmeb-2940	117	4	2020	2020	NUM
ajbmeb-2940	117	5	yil	yil	PROPN
ajbmeb-2940	117	6	24	24	NUM
ajbmeb-2940	117	7	fevraldagi	fevraldagi	PROPN
ajbmeb-2940	117	8	«	«	PUNCT
ajbmeb-2940	117	9	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	117	10	hisobotning	hisobotning	PROPN
ajbmeb-2940	117	11	xalqaro	xalqaro	PROPN
ajbmeb-2940	117	12	standartlariga	standartlariga	ADJ
ajbmeb-2940	117	13	o‘tish	o‘tish	PUNCT
ajbmeb-2940	117	14	bo‘yicha	bo‘yicha	PROPN
ajbmeb-2940	117	15	qo‘shimcha	qo‘shimcha	ADP
ajbmeb-2940	117	16	chora	chora	NOUN
ajbmeb-2940	117	17	-	-	ADJ
ajbmeb-2940	117	18	tadbirlar	tadbirlar	ADJ
ajbmeb-2940	117	19	to‘g‘risida»gi	to‘g‘risida»gi	NOUN
ajbmeb-2940	117	20	pq-4611	pq-4611	NOUN
ajbmeb-2940	117	21	-	-	PUNCT
ajbmeb-2940	117	22	son	son	NOUN
ajbmeb-2940	117	23	qarori	qarori	NOUN
ajbmeb-2940	117	24	.	.	PUNCT
ajbmeb-2940	118	1	2	2	X
ajbmeb-2940	118	2	.	.	X
ajbmeb-2940	118	3	ainsworth	ainsworth	PROPN
ajbmeb-2940	118	4	,	,	PUNCT
ajbmeb-2940	118	5	penne	penne	NOUN
ajbmeb-2940	118	6	.	.	PUNCT
ajbmeb-2940	119	1	introduction	introduction	NOUN
ajbmeb-2940	119	2	to	to	ADP
ajbmeb-2940	119	3	accounting	accounting	NOUN
ajbmeb-2940	119	4	:	:	PUNCT
ajbmeb-2940	119	5	an	an	DET
ajbmeb-2940	119	6	integrated	integrated	ADJ
ajbmeb-2940	119	7	approach	approach	NOUN
ajbmeb-2940	119	8	/penne	/penne	PUNCT
ajbmeb-2940	119	9	ainsworth	ainsworth	PROPN
ajbmeb-2940	119	10	,	,	PUNCT
ajbmeb-2940	119	11	dan	dan	PROPN
ajbmeb-2940	119	12	deines	deines	PROPN
ajbmeb-2940	119	13	,	,	PUNCT
ajbmeb-2940	119	14	r.	r.	PROPN
ajbmeb-2940	119	15	david	david	PROPN
ajbmeb-2940	119	16	plumlee	plumlee	PROPN
ajbmeb-2940	119	17	,	,	PUNCT
ajbmeb-2940	119	18	cathy	cathy	PROPN
ajbmeb-2940	119	19	xanthaky	xanthaky	PROPN
ajbmeb-2940	119	20	larson	larson	PROPN
ajbmeb-2940	119	21	.	.	PROPN
ajbmeb-2940	119	22	irwin	irwin	PROPN
ajbmeb-2940	119	23	,	,	PUNCT
ajbmeb-2940	119	24	printed	print	VERB
ajbmeb-2940	119	25	in	in	ADP
ajbmeb-2940	119	26	usa	usa	PROPN
ajbmeb-2940	119	27	,	,	PUNCT
ajbmeb-2940	119	28	2005	2005	NUM
ajbmeb-2940	119	29	.	.	PUNCT
ajbmeb-2940	120	1	425	425	NUM
ajbmeb-2940	120	2	r.	r.	NOUN
ajbmeb-2940	120	3	3	3	NUM
ajbmeb-2940	120	4	.	.	PUNCT
ajbmeb-2940	121	1	и.кутер	и.кутер	NOUN
ajbmeb-2940	121	2	.	.	PUNCT
ajbmeb-2940	122	1	теория	теория	PROPN
ajbmeb-2940	122	2	и	и	PROPN
ajbmeb-2940	122	3	принципы	принципы	NOUN
ajbmeb-2940	122	4	бухгалтерского	бухгалтерского	NOUN
ajbmeb-2940	122	5	учета	учета	NOUN
ajbmeb-2940	122	6	:	:	PUNCT
ajbmeb-2940	122	7	учеб	учеб	NOUN
ajbmeb-2940	122	8	.	.	PUNCT
ajbmeb-2940	123	1	пособие.–м	пособие.–м	PROPN
ajbmeb-2940	123	2	.	.	PUNCT
ajbmeb-2940	123	3	:	:	PUNCT
ajbmeb-2940	123	4	финансы	финансы	VERB
ajbmeb-2940	123	5	и	и	PROPN
ajbmeb-2940	123	6	статистика	статистика	ADJ
ajbmeb-2940	123	7	,	,	PUNCT
ajbmeb-2940	123	8	экспертное	экспертное	PROPN
ajbmeb-2940	123	9	бюро	бюро	PROPN
ajbmeb-2940	123	10	,	,	PUNCT
ajbmeb-2940	123	11	2000.–544	2000.–544	NUM
ajbmeb-2940	123	12	s.	s.	PROPN
ajbmeb-2940	123	13	4	4	NUM
ajbmeb-2940	123	14	.	.	PUNCT
ajbmeb-2940	124	1	j.qurbanbaev	j.qurbanbaev	NOUN
ajbmeb-2940	124	2	,	,	PUNCT
ajbmeb-2940	124	3	s.djumanov	s.djumanov	NOUN
ajbmeb-2940	124	4	.	.	PUNCT
ajbmeb-2940	125	1	buxgalteriya	buxgalteriya	PROPN
ajbmeb-2940	125	2	hisobi	hisobi	PROPN
ajbmeb-2940	125	3	tizimini	tizimini	PROPN
ajbmeb-2940	125	4	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	125	5	hisobotning	hisobotning	PROPN
ajbmeb-2940	125	6	xalqaro	xalqaro	PROPN
ajbmeb-2940	125	7	standartlariga	standartlariga	ADJ
ajbmeb-2940	125	8	o‘tkazish	o‘tkazish	NOUN
ajbmeb-2940	125	9	yo‘llari.//	yo‘llari.//	X
ajbmeb-2940	125	10	moliya	moliya	PROPN
ajbmeb-2940	125	11	.	.	PUNCT
ajbmeb-2940	126	1	2016	2016	NUM
ajbmeb-2940	126	2	y.	y.	NOUN
ajbmeb-2940	126	3	№	№	NUM
ajbmeb-2940	126	4	1	1	NUM
ajbmeb-2940	126	5	,	,	PUNCT
ajbmeb-2940	126	6	99	99	NUM
ajbmeb-2940	126	7	-	-	SYM
ajbmeb-2940	126	8	104	104	NUM
ajbmeb-2940	126	9	-	-	PUNCT
ajbmeb-2940	126	10	b.	b.	NOUN
ajbmeb-2940	126	11	5	5	NUM
ajbmeb-2940	126	12	.	.	PUNCT
ajbmeb-2940	127	1	urazov	urazov	PROPN
ajbmeb-2940	127	2	k.b	k.b	PROPN
ajbmeb-2940	127	3	.	.	PROPN
ajbmeb-2940	127	4	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	127	5	hisobot	hisobot	PROPN
ajbmeb-2940	127	6	:	:	PUNCT
ajbmeb-2940	127	7	milliy	milliy	PROPN
ajbmeb-2940	127	8	va	va	PROPN
ajbmeb-2940	127	9	xalqaro	xalqaro	PROPN
ajbmeb-2940	127	10	standartlar	standartlar	PROPN
ajbmeb-2940	127	11	muvofiqligi	muvofiqligi	PROPN
ajbmeb-2940	127	12	yo‘lida	yo‘lida	PROPN
ajbmeb-2940	127	13	.	.	PUNCT
ajbmeb-2940	128	1	//	//	PROPN
ajbmeb-2940	128	2	bozor	bozor	PROPN
ajbmeb-2940	128	3	,	,	PUNCT
ajbmeb-2940	128	4	pul	pul	PROPN
ajbmeb-2940	128	5	va	va	PROPN
ajbmeb-2940	128	6	kredit	kredit	PROPN
ajbmeb-2940	128	7	.	.	PUNCT
ajbmeb-2940	129	1	–	–	PUNCT
ajbmeb-2940	129	2	2013	2013	NUM
ajbmeb-2940	129	3	.	.	PUNCT
ajbmeb-2940	130	1	–	–	PUNCT
ajbmeb-2940	130	2	№	№	NOUN
ajbmeb-2940	130	3	4	4	NUM
ajbmeb-2940	130	4	.	.	PUNCT
ajbmeb-2940	130	5	–	–	PUNCT
ajbmeb-2940	130	6	57	57	NUM
ajbmeb-2940	130	7	-	-	SYM
ajbmeb-2940	130	8	61	61	NUM
ajbmeb-2940	130	9	-	-	PUNCT
ajbmeb-2940	130	10	b.	b.	NOUN
ajbmeb-2940	130	11	american	american	PROPN
ajbmeb-2940	130	12	journal	journal	PROPN
ajbmeb-2940	130	13	of	of	ADP
ajbmeb-2940	130	14	business	business	NOUN
ajbmeb-2940	130	15	management	management	NOUN
ajbmeb-2940	130	16	,	,	PUNCT
ajbmeb-2940	130	17	economics	economic	NOUN
ajbmeb-2940	130	18	and	and	CCONJ
ajbmeb-2940	130	19	banking	banking	NOUN
ajbmeb-2940	130	20	volume	volume	NOUN
ajbmeb-2940	130	21	36	36	NUM
ajbmeb-2940	130	22	may2025	may2025	NOUN
ajbmeb-2940	130	23	p	p	NOUN
ajbmeb-2940	130	24	a	a	DET
ajbmeb-2940	130	25	g	g	NOUN
ajbmeb-2940	130	26	e	e	NOUN
ajbmeb-2940	130	27	|	|	ADV
ajbmeb-2940	130	28	44	44	NUM
ajbmeb-2940	130	29	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2940	130	30	6	6	NUM
ajbmeb-2940	130	31	.	.	PUNCT
ajbmeb-2940	130	32	s.n.tashnazarov	s.n.tashnazarov	PROPN
ajbmeb-2940	130	33	.	.	PUNCT
ajbmeb-2940	131	1	iqtisodiyotni	iqtisodiyotni	PROPN
ajbmeb-2940	131	2	modernizatsiyalash	modernizatsiyalash	PROPN
ajbmeb-2940	131	3	sharoitida	sharoitida	PROPN
ajbmeb-2940	131	4	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	131	5	hisobot	hisobot	PROPN
ajbmeb-2940	131	6	:	:	PUNCT
ajbmeb-2940	131	7	muammo	muammo	PROPN
ajbmeb-2940	131	8	va	va	PROPN
ajbmeb-2940	131	9	yechimlar	yechimlar	PROPN
ajbmeb-2940	131	10	.	.	PUNCT
ajbmeb-2940	132	1	monografiya	monografiya	PROPN
ajbmeb-2940	132	2	.	.	PUNCT
ajbmeb-2940	133	1	t.	t.	PROPN
ajbmeb-2940	133	2	:	:	PUNCT
ajbmeb-2940	133	3	“	"	PUNCT
ajbmeb-2940	133	4	navro‘z	navro‘z	ADJ
ajbmeb-2940	133	5	”	"	PUNCT
ajbmeb-2940	133	6	nashriyoti	nashriyoti	NOUN
ajbmeb-2940	133	7	,	,	PUNCT
ajbmeb-2940	133	8	2016	2016	NUM
ajbmeb-2940	133	9	y.	y.	NOUN
ajbmeb-2940	133	10	31	31	NUM
ajbmeb-2940	133	11	-	-	SYM
ajbmeb-2940	133	12	47	47	NUM
ajbmeb-2940	133	13	-	-	PUNCT
ajbmeb-2940	133	14	b.	b.	NOUN
ajbmeb-2940	133	15	7	7	NUM
ajbmeb-2940	133	16	.	.	PUNCT
ajbmeb-2940	134	1	z.n.qurbanov	z.n.qurbanov	NOUN
ajbmeb-2940	134	2	,	,	PUNCT
ajbmeb-2940	134	3	f.a.akramov	f.a.akramov	PROPN
ajbmeb-2940	134	4	.	.	PUNCT
ajbmeb-2940	134	5	moliyaviy	moliyaviy	PROPN
ajbmeb-2940	135	1	hisobning	hisobning	PROPN
ajbmeb-2940	135	2	xalqaro	xalqaro	PROPN
ajbmeb-2940	135	3	standartlariga	standartlariga	PROPN
ajbmeb-2940	135	4	o‘tishning	o‘tishne	VERB
ajbmeb-2940	135	5	dolzarb	dolzarb	PROPN
ajbmeb-2940	135	6	masalalari.//biznes	masalalari.//bizne	NOUN
ajbmeb-2940	135	7	-	-	PUNCT
ajbmeb-2940	135	8	ekspert	ekspert	NOUN
ajbmeb-2940	135	9	,	,	PUNCT
ajbmeb-2940	135	10	№	№	ADV
ajbmeb-2940	135	11	4,2015	4,2015	PROPN
ajbmeb-2940	135	12	.	.	PUNCT
ajbmeb-2940	136	1	8	8	NUM
ajbmeb-2940	136	2	.	.	PUNCT
ajbmeb-2940	137	1	m.marpatov	m.marpatov	PROPN
ajbmeb-2940	137	2	.	.	PUNCT
ajbmeb-2940	138	1	buxgalteriya	buxgalteriya	PROPN
ajbmeb-2940	138	2	balansi	balansi	PROPN
ajbmeb-2940	138	3	–	–	PUNCT
ajbmeb-2940	138	4	moliyaviy	moliyaviy	NOUN
ajbmeb-2940	138	5	holat	holat	NOUN
ajbmeb-2940	138	6	to‘g‘risidagi	to‘g‘risidagi	PROPN
ajbmeb-2940	138	7	hisobot	hisobot	ADV
ajbmeb-2940	138	8	.	.	PUNCT
ajbmeb-2940	139	1	//bozor	//bozor	X
ajbmeb-2940	139	2	,	,	PUNCT
ajbmeb-2940	139	3	pul	pul	PROPN
ajbmeb-2940	139	4	va	va	PROPN
ajbmeb-2940	139	5	kredit	kredit	PROPN
ajbmeb-2940	139	6	j.	j.	PROPN
ajbmeb-2940	139	7	-2016.-	-2016.-	PROPN
ajbmeb-2940	139	8	№	№	PROPN
ajbmeb-2940	139	9	11.-b	11.-b	NUM
ajbmeb-2940	139	10	.	.	PUNCT
ajbmeb-2940	140	1	20	20	NUM
ajbmeb-2940	140	2	-	-	SYM
ajbmeb-2940	140	3	24	24	NUM
ajbmeb-2940	140	4	.	.	PUNCT
ajbmeb-2940	141	1	9	9	NUM
ajbmeb-2940	141	2	.	.	X
ajbmeb-2940	141	3	www.ifrsfond.uz	www.ifrsfond.uz	ADV