id	sid	tid	token	lemma	pos
ajbmeb-3082	1	1	american	american	PROPN
ajbmeb-3082	1	2	journal	journal	PROPN
ajbmeb-3082	1	3	of	of	ADP
ajbmeb-3082	1	4	business	business	NOUN
ajbmeb-3082	1	5	management	management	NOUN
ajbmeb-3082	1	6	,	,	PUNCT
ajbmeb-3082	1	7	economics	economic	NOUN
ajbmeb-3082	1	8	and	and	CCONJ
ajbmeb-3082	1	9	banking	banking	NOUN
ajbmeb-3082	1	10	issn	issn	PROPN
ajbmeb-3082	1	11	(	(	PUNCT
ajbmeb-3082	1	12	e	e	NOUN
ajbmeb-3082	1	13	):	):	PUNCT
ajbmeb-3082	1	14	2832	2832	NUM
ajbmeb-3082	1	15	-	-	SYM
ajbmeb-3082	1	16	8078	8078	NUM
ajbmeb-3082	1	17	volume	volume	NOUN
ajbmeb-3082	1	18	40	40	NUM
ajbmeb-3082	1	19	,	,	PUNCT
ajbmeb-3082	1	20	september	september	PROPN
ajbmeb-3082	1	21	2025	2025	NUM
ajbmeb-3082	1	22	p	p	NOUN
ajbmeb-3082	1	23	a	a	DET
ajbmeb-3082	1	24	g	g	NOUN
ajbmeb-3082	1	25	e	e	NOUN
ajbmeb-3082	1	26	|	|	ADV
ajbmeb-3082	1	27	33	33	NUM
ajbmeb-3082	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	1	29	disclosure	disclosure	NOUN
ajbmeb-3082	1	30	of	of	ADP
ajbmeb-3082	1	31	intangible	intangible	ADJ
ajbmeb-3082	1	32	assets	asset	NOUN
ajbmeb-3082	1	33	in	in	ADP
ajbmeb-3082	1	34	financial	financial	ADJ
ajbmeb-3082	1	35	statements	statement	NOUN
ajbmeb-3082	1	36	rozmatova	rozmatova	VERB
ajbmeb-3082	1	37	umida	umida	PROPN
ajbmeb-3082	1	38	yuldashevna	yuldashevna	VERB
ajbmeb-3082	1	39	independent	independent	ADJ
ajbmeb-3082	1	40	researcher	researcher	NOUN
ajbmeb-3082	1	41	at	at	ADP
ajbmeb-3082	1	42	tashkent	tashkent	PROPN
ajbmeb-3082	1	43	state	state	PROPN
ajbmeb-3082	1	44	university	university	PROPN
ajbmeb-3082	1	45	of	of	ADP
ajbmeb-3082	1	46	economics	economic	NOUN
ajbmeb-3082	1	47	,	,	PUNCT
ajbmeb-3082	1	48	tashkent	tashkent	PROPN
ajbmeb-3082	1	49	,	,	PUNCT
ajbmeb-3082	1	50	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	1	51	email	email	NOUN
ajbmeb-3082	1	52	:	:	PUNCT
ajbmeb-3082	1	53	umidayuldashevnatmi@gmail.com	umidayuldashevnatmi@gmail.com	X
ajbmeb-3082	2	1	orcid	orcid	NOUN
ajbmeb-3082	3	1	i	i	PRON
ajbmeb-3082	3	2	d	d	NOUN
ajbmeb-3082	3	3	:	:	PUNCT
ajbmeb-3082	3	4	0009	0009	NUM
ajbmeb-3082	3	5	-	-	PUNCT
ajbmeb-3082	3	6	0004	0004	NUM
ajbmeb-3082	3	7	-	-	PUNCT
ajbmeb-3082	3	8	8649	8649	NUM
ajbmeb-3082	3	9	-	-	SYM
ajbmeb-3082	3	10	0641	0641	NUM
ajbmeb-3082	3	11	a	a	DET
ajbmeb-3082	3	12	b	b	PROPN
ajbmeb-3082	3	13	s	s	ADP
ajbmeb-3082	3	14	t	t	PROPN
ajbmeb-3082	3	15	r	r	NOUN
ajbmeb-3082	3	16	a	a	DET
ajbmeb-3082	3	17	c	c	NOUN
ajbmeb-3082	3	18	t	t	NOUN
ajbmeb-3082	4	1	k	k	X
ajbmeb-3082	4	2	e	e	PROPN
ajbmeb-3082	4	3	y	y	PROPN
ajbmeb-3082	4	4	w	w	NOUN
ajbmeb-3082	4	5	o	o	NOUN
ajbmeb-3082	4	6	r	r	NOUN
ajbmeb-3082	4	7	d	d	PROPN
ajbmeb-3082	4	8	s	s	VERB
ajbmeb-3082	4	9	this	this	DET
ajbmeb-3082	4	10	article	article	NOUN
ajbmeb-3082	4	11	presents	present	VERB
ajbmeb-3082	4	12	the	the	DET
ajbmeb-3082	4	13	procedure	procedure	NOUN
ajbmeb-3082	4	14	for	for	ADP
ajbmeb-3082	4	15	disclosing	disclose	VERB
ajbmeb-3082	4	16	information	information	NOUN
ajbmeb-3082	4	17	about	about	ADP
ajbmeb-3082	4	18	intangible	intangible	ADJ
ajbmeb-3082	4	19	assets	asset	NOUN
ajbmeb-3082	4	20	in	in	ADP
ajbmeb-3082	4	21	the	the	DET
ajbmeb-3082	4	22	financial	financial	ADJ
ajbmeb-3082	4	23	statements	statement	NOUN
ajbmeb-3082	4	24	of	of	ADP
ajbmeb-3082	4	25	enterprises	enterprise	NOUN
ajbmeb-3082	4	26	,	,	PUNCT
ajbmeb-3082	4	27	including	include	VERB
ajbmeb-3082	4	28	the	the	DET
ajbmeb-3082	4	29	statement	statement	NOUN
ajbmeb-3082	4	30	of	of	ADP
ajbmeb-3082	4	31	financial	financial	ADJ
ajbmeb-3082	4	32	position	position	NOUN
ajbmeb-3082	4	33	and	and	CCONJ
ajbmeb-3082	4	34	the	the	DET
ajbmeb-3082	4	35	statement	statement	NOUN
ajbmeb-3082	4	36	of	of	ADP
ajbmeb-3082	4	37	financial	financial	ADJ
ajbmeb-3082	4	38	performance	performance	NOUN
ajbmeb-3082	4	39	.	.	PUNCT
ajbmeb-3082	5	1	it	it	PRON
ajbmeb-3082	5	2	also	also	ADV
ajbmeb-3082	5	3	provides	provide	VERB
ajbmeb-3082	5	4	proposals	proposal	NOUN
ajbmeb-3082	5	5	and	and	CCONJ
ajbmeb-3082	5	6	recommendations	recommendation	NOUN
ajbmeb-3082	5	7	on	on	ADP
ajbmeb-3082	5	8	the	the	DET
ajbmeb-3082	5	9	presentation	presentation	NOUN
ajbmeb-3082	5	10	of	of	ADP
ajbmeb-3082	5	11	information	information	NOUN
ajbmeb-3082	5	12	regarding	regard	VERB
ajbmeb-3082	5	13	intangible	intangible	ADJ
ajbmeb-3082	5	14	assets	asset	NOUN
ajbmeb-3082	5	15	in	in	ADP
ajbmeb-3082	5	16	financial	financial	ADJ
ajbmeb-3082	5	17	statements	statement	NOUN
ajbmeb-3082	5	18	.	.	PUNCT
ajbmeb-3082	6	1	based	base	VERB
ajbmeb-3082	6	2	on	on	ADP
ajbmeb-3082	6	3	these	these	DET
ajbmeb-3082	6	4	proposals	proposal	NOUN
ajbmeb-3082	6	5	,	,	PUNCT
ajbmeb-3082	6	6	enterprises	enterprise	NOUN
ajbmeb-3082	6	7	are	be	AUX
ajbmeb-3082	6	8	enabled	enable	VERB
ajbmeb-3082	6	9	to	to	PART
ajbmeb-3082	6	10	harmonize	harmonize	VERB
ajbmeb-3082	6	11	their	their	PRON
ajbmeb-3082	6	12	financial	financial	ADJ
ajbmeb-3082	6	13	reporting	reporting	NOUN
ajbmeb-3082	6	14	forms	form	NOUN
ajbmeb-3082	6	15	with	with	ADP
ajbmeb-3082	6	16	international	international	ADJ
ajbmeb-3082	6	17	standards	standard	NOUN
ajbmeb-3082	6	18	.	.	PUNCT
ajbmeb-3082	7	1	financial	financial	ADJ
ajbmeb-3082	7	2	performance	performance	NOUN
ajbmeb-3082	7	3	,	,	PUNCT
ajbmeb-3082	7	4	balance	balance	NOUN
ajbmeb-3082	7	5	sheet	sheet	NOUN
ajbmeb-3082	7	6	,	,	PUNCT
ajbmeb-3082	7	7	intangible	intangible	ADJ
ajbmeb-3082	7	8	assets	asset	NOUN
ajbmeb-3082	7	9	,	,	PUNCT
ajbmeb-3082	7	10	asset	asset	NOUN
ajbmeb-3082	7	11	impairment	impairment	NOUN
ajbmeb-3082	7	12	,	,	PUNCT
ajbmeb-3082	7	13	national	national	ADJ
ajbmeb-3082	7	14	accounting	accounting	NOUN
ajbmeb-3082	7	15	standards	standard	NOUN
ajbmeb-3082	7	16	,	,	PUNCT
ajbmeb-3082	7	17	international	international	ADJ
ajbmeb-3082	7	18	financial	financial	ADJ
ajbmeb-3082	7	19	reporting	reporting	NOUN
ajbmeb-3082	7	20	standards	standard	NOUN
ajbmeb-3082	7	21	(	(	PUNCT
ajbmeb-3082	7	22	ifrs	ifrs	NOUN
ajbmeb-3082	7	23	)	)	PUNCT
ajbmeb-3082	7	24	.	.	PUNCT
ajbmeb-3082	8	1	introduction	introduction	NOUN
ajbmeb-3082	8	2	the	the	DET
ajbmeb-3082	8	3	international	international	ADJ
ajbmeb-3082	8	4	financial	financial	ADJ
ajbmeb-3082	8	5	reporting	reporting	NOUN
ajbmeb-3082	8	6	standards	standard	NOUN
ajbmeb-3082	8	7	(	(	PUNCT
ajbmeb-3082	8	8	ifrs	ifrs	NOUN
ajbmeb-3082	8	9	)	)	PUNCT
ajbmeb-3082	8	10	adopt	adopt	VERB
ajbmeb-3082	8	11	a	a	DET
ajbmeb-3082	8	12	specific	specific	ADJ
ajbmeb-3082	8	13	approach	approach	NOUN
ajbmeb-3082	8	14	to	to	ADP
ajbmeb-3082	8	15	preparing	prepare	VERB
ajbmeb-3082	8	16	financial	financial	ADJ
ajbmeb-3082	8	17	statements	statement	NOUN
ajbmeb-3082	8	18	,	,	PUNCT
ajbmeb-3082	8	19	based	base	VERB
ajbmeb-3082	8	20	on	on	ADP
ajbmeb-3082	8	21	the	the	DET
ajbmeb-3082	8	22	concept	concept	NOUN
ajbmeb-3082	8	23	of	of	ADP
ajbmeb-3082	8	24	general	general	ADJ
ajbmeb-3082	8	25	-	-	PUNCT
ajbmeb-3082	8	26	purpose	purpose	NOUN
ajbmeb-3082	8	27	financial	financial	ADJ
ajbmeb-3082	8	28	reporting	reporting	NOUN
ajbmeb-3082	8	29	.	.	PUNCT
ajbmeb-3082	9	1	according	accord	VERB
ajbmeb-3082	9	2	to	to	ADP
ajbmeb-3082	9	3	this	this	DET
ajbmeb-3082	9	4	concept	concept	NOUN
ajbmeb-3082	9	5	:	:	PUNCT
ajbmeb-3082	9	6	“	"	PUNCT
ajbmeb-3082	9	7	a	a	DET
ajbmeb-3082	9	8	general	general	ADJ
ajbmeb-3082	9	9	-	-	PUNCT
ajbmeb-3082	9	10	purpose	purpose	NOUN
ajbmeb-3082	9	11	financial	financial	ADJ
ajbmeb-3082	9	12	statement	statement	NOUN
ajbmeb-3082	9	13	(	(	PUNCT
ajbmeb-3082	9	14	hereinafter	hereinafter	NOUN
ajbmeb-3082	9	15	referred	refer	VERB
ajbmeb-3082	9	16	to	to	ADP
ajbmeb-3082	9	17	as	as	ADP
ajbmeb-3082	9	18	a	a	DET
ajbmeb-3082	9	19	‘	'	PUNCT
ajbmeb-3082	9	20	financial	financial	ADJ
ajbmeb-3082	9	21	statement	statement	NOUN
ajbmeb-3082	9	22	’	'	PUNCT
ajbmeb-3082	9	23	)	)	PUNCT
ajbmeb-3082	9	24	is	be	AUX
ajbmeb-3082	9	25	a	a	DET
ajbmeb-3082	9	26	financial	financial	ADJ
ajbmeb-3082	9	27	report	report	NOUN
ajbmeb-3082	9	28	intended	intend	VERB
ajbmeb-3082	9	29	to	to	PART
ajbmeb-3082	9	30	meet	meet	VERB
ajbmeb-3082	9	31	the	the	DET
ajbmeb-3082	9	32	needs	need	NOUN
ajbmeb-3082	9	33	of	of	ADP
ajbmeb-3082	9	34	users	user	NOUN
ajbmeb-3082	9	35	who	who	PRON
ajbmeb-3082	9	36	are	be	AUX
ajbmeb-3082	9	37	unable	unable	ADJ
ajbmeb-3082	9	38	to	to	PART
ajbmeb-3082	9	39	demand	demand	VERB
ajbmeb-3082	9	40	reports	report	NOUN
ajbmeb-3082	9	41	tailored	tailor	VERB
ajbmeb-3082	9	42	to	to	ADP
ajbmeb-3082	9	43	their	their	PRON
ajbmeb-3082	9	44	specific	specific	ADJ
ajbmeb-3082	9	45	information	information	NOUN
ajbmeb-3082	9	46	requirements	requirement	NOUN
ajbmeb-3082	9	47	.	.	PUNCT
ajbmeb-3082	9	48	”	"	PUNCT
ajbmeb-3082	10	1	assessing	assess	VERB
ajbmeb-3082	10	2	whether	whether	SCONJ
ajbmeb-3082	10	3	the	the	DET
ajbmeb-3082	10	4	general	general	ADJ
ajbmeb-3082	10	5	-	-	PUNCT
ajbmeb-3082	10	6	purpose	purpose	NOUN
ajbmeb-3082	10	7	financial	financial	ADJ
ajbmeb-3082	10	8	statements	statement	NOUN
ajbmeb-3082	10	9	of	of	ADP
ajbmeb-3082	10	10	an	an	DET
ajbmeb-3082	10	11	entity	entity	NOUN
ajbmeb-3082	10	12	can	can	AUX
ajbmeb-3082	10	13	reasonably	reasonably	ADV
ajbmeb-3082	10	14	be	be	AUX
ajbmeb-3082	10	15	expected	expect	VERB
ajbmeb-3082	10	16	to	to	PART
ajbmeb-3082	10	17	influence	influence	VERB
ajbmeb-3082	10	18	the	the	DET
ajbmeb-3082	10	19	decisions	decision	NOUN
ajbmeb-3082	10	20	of	of	ADP
ajbmeb-3082	10	21	its	its	PRON
ajbmeb-3082	10	22	primary	primary	ADJ
ajbmeb-3082	10	23	users	user	NOUN
ajbmeb-3082	10	24	requires	require	VERB
ajbmeb-3082	10	25	the	the	DET
ajbmeb-3082	10	26	entity	entity	NOUN
ajbmeb-3082	10	27	to	to	PART
ajbmeb-3082	10	28	consider	consider	VERB
ajbmeb-3082	10	29	not	not	PART
ajbmeb-3082	10	30	only	only	ADV
ajbmeb-3082	10	31	the	the	DET
ajbmeb-3082	10	32	characteristics	characteristic	NOUN
ajbmeb-3082	10	33	of	of	ADP
ajbmeb-3082	10	34	these	these	DET
ajbmeb-3082	10	35	users	user	NOUN
ajbmeb-3082	10	36	but	but	CCONJ
ajbmeb-3082	10	37	also	also	ADV
ajbmeb-3082	10	38	its	its	PRON
ajbmeb-3082	10	39	own	own	ADJ
ajbmeb-3082	10	40	circumstances	circumstance	NOUN
ajbmeb-3082	10	41	.	.	PUNCT
ajbmeb-3082	11	1	research	research	NOUN
ajbmeb-3082	11	2	shows	show	VERB
ajbmeb-3082	11	3	that	that	SCONJ
ajbmeb-3082	11	4	users	user	NOUN
ajbmeb-3082	11	5	of	of	ADP
ajbmeb-3082	11	6	financial	financial	ADJ
ajbmeb-3082	11	7	statements	statement	NOUN
ajbmeb-3082	11	8	,	,	PUNCT
ajbmeb-3082	11	9	such	such	ADJ
ajbmeb-3082	11	10	as	as	ADP
ajbmeb-3082	11	11	investors	investor	NOUN
ajbmeb-3082	11	12	,	,	PUNCT
ajbmeb-3082	11	13	lenders	lender	NOUN
ajbmeb-3082	11	14	,	,	PUNCT
ajbmeb-3082	11	15	and	and	CCONJ
ajbmeb-3082	11	16	other	other	ADJ
ajbmeb-3082	11	17	creditors	creditor	NOUN
ajbmeb-3082	11	18	,	,	PUNCT
ajbmeb-3082	11	19	can	can	AUX
ajbmeb-3082	11	20	not	not	PART
ajbmeb-3082	11	21	directly	directly	ADV
ajbmeb-3082	11	22	require	require	VERB
ajbmeb-3082	11	23	reporting	report	VERB
ajbmeb-3082	11	24	entities	entity	NOUN
ajbmeb-3082	11	25	to	to	PART
ajbmeb-3082	11	26	provide	provide	VERB
ajbmeb-3082	11	27	information	information	NOUN
ajbmeb-3082	11	28	;	;	PUNCT
ajbmeb-3082	11	29	instead	instead	ADV
ajbmeb-3082	11	30	,	,	PUNCT
ajbmeb-3082	11	31	they	they	PRON
ajbmeb-3082	11	32	must	must	AUX
ajbmeb-3082	11	33	rely	rely	VERB
ajbmeb-3082	11	34	largely	largely	ADV
ajbmeb-3082	11	35	on	on	ADP
ajbmeb-3082	11	36	generalpurpose	generalpurpose	NOUN
ajbmeb-3082	11	37	financial	financial	ADJ
ajbmeb-3082	11	38	statements	statement	NOUN
ajbmeb-3082	11	39	to	to	PART
ajbmeb-3082	11	40	obtain	obtain	VERB
ajbmeb-3082	11	41	the	the	DET
ajbmeb-3082	11	42	financial	financial	ADJ
ajbmeb-3082	11	43	information	information	NOUN
ajbmeb-3082	11	44	they	they	PRON
ajbmeb-3082	11	45	need	need	VERB
ajbmeb-3082	11	46	.	.	PUNCT
ajbmeb-3082	12	1	consequently	consequently	ADV
ajbmeb-3082	12	2	,	,	PUNCT
ajbmeb-3082	12	3	these	these	DET
ajbmeb-3082	12	4	users	user	NOUN
ajbmeb-3082	12	5	are	be	AUX
ajbmeb-3082	12	6	considered	consider	VERB
ajbmeb-3082	12	7	the	the	DET
ajbmeb-3082	12	8	primary	primary	ADJ
ajbmeb-3082	12	9	users	user	NOUN
ajbmeb-3082	12	10	of	of	ADP
ajbmeb-3082	12	11	general	general	ADJ
ajbmeb-3082	12	12	-	-	PUNCT
ajbmeb-3082	12	13	purpose	purpose	NOUN
ajbmeb-3082	12	14	financial	financial	ADJ
ajbmeb-3082	12	15	statements	statement	NOUN
ajbmeb-3082	12	16	.	.	PUNCT
ajbmeb-3082	13	1	the	the	DET
ajbmeb-3082	13	2	financial	financial	ADJ
ajbmeb-3082	13	3	reports	report	NOUN
ajbmeb-3082	13	4	of	of	ADP
ajbmeb-3082	13	5	an	an	DET
ajbmeb-3082	13	6	entity	entity	NOUN
ajbmeb-3082	13	7	are	be	AUX
ajbmeb-3082	13	8	therefore	therefore	ADV
ajbmeb-3082	13	9	prepared	prepare	VERB
ajbmeb-3082	13	10	mainly	mainly	ADV
ajbmeb-3082	13	11	for	for	ADP
ajbmeb-3082	13	12	users	user	NOUN
ajbmeb-3082	13	13	who	who	PRON
ajbmeb-3082	13	14	possess	possess	VERB
ajbmeb-3082	13	15	sufficient	sufficient	ADJ
ajbmeb-3082	13	16	knowledge	knowledge	NOUN
ajbmeb-3082	13	17	of	of	ADP
ajbmeb-3082	13	18	economic	economic	ADJ
ajbmeb-3082	13	19	activities	activity	NOUN
ajbmeb-3082	13	20	and	and	CCONJ
ajbmeb-3082	13	21	the	the	DET
ajbmeb-3082	13	22	ability	ability	NOUN
ajbmeb-3082	13	23	to	to	PART
ajbmeb-3082	13	24	analyze	analyze	VERB
ajbmeb-3082	13	25	financial	financial	ADJ
ajbmeb-3082	13	26	data	datum	NOUN
ajbmeb-3082	13	27	.	.	PUNCT
ajbmeb-3082	14	1	although	although	SCONJ
ajbmeb-3082	14	2	both	both	DET
ajbmeb-3082	14	3	international	international	ADJ
ajbmeb-3082	14	4	and	and	CCONJ
ajbmeb-3082	14	5	national	national	ADJ
ajbmeb-3082	14	6	reporting	reporting	NOUN
ajbmeb-3082	14	7	frameworks	framework	NOUN
ajbmeb-3082	14	8	provide	provide	VERB
ajbmeb-3082	14	9	guidance	guidance	NOUN
ajbmeb-3082	14	10	on	on	ADP
ajbmeb-3082	14	11	the	the	DET
ajbmeb-3082	14	12	disclosure	disclosure	NOUN
ajbmeb-3082	14	13	of	of	ADP
ajbmeb-3082	14	14	information	information	NOUN
ajbmeb-3082	14	15	regarding	regard	VERB
ajbmeb-3082	14	16	intangible	intangible	ADJ
ajbmeb-3082	14	17	assets	asset	NOUN
ajbmeb-3082	14	18	,	,	PUNCT
ajbmeb-3082	14	19	adjustments	adjustment	NOUN
ajbmeb-3082	14	20	may	may	AUX
ajbmeb-3082	14	21	be	be	AUX
ajbmeb-3082	14	22	required	require	VERB
ajbmeb-3082	14	23	to	to	PART
ajbmeb-3082	14	24	meet	meet	VERB
ajbmeb-3082	14	25	the	the	DET
ajbmeb-3082	14	26	needs	need	NOUN
ajbmeb-3082	14	27	of	of	ADP
ajbmeb-3082	14	28	potential	potential	ADJ
ajbmeb-3082	14	29	investors	investor	NOUN
ajbmeb-3082	14	30	or	or	CCONJ
ajbmeb-3082	14	31	other	other	ADJ
ajbmeb-3082	14	32	users	user	NOUN
ajbmeb-3082	14	33	of	of	ADP
ajbmeb-3082	14	34	financial	financial	ADJ
ajbmeb-3082	14	35	statements	statement	NOUN
ajbmeb-3082	14	36	.	.	PUNCT
ajbmeb-3082	15	1	thus	thus	ADV
ajbmeb-3082	15	2	,	,	PUNCT
ajbmeb-3082	15	3	a	a	DET
ajbmeb-3082	15	4	financial	financial	ADJ
ajbmeb-3082	15	5	statement	statement	NOUN
ajbmeb-3082	15	6	represents	represent	VERB
ajbmeb-3082	15	7	a	a	DET
ajbmeb-3082	15	8	structured	structured	ADJ
ajbmeb-3082	15	9	expression	expression	NOUN
ajbmeb-3082	15	10	of	of	ADP
ajbmeb-3082	15	11	an	an	DET
ajbmeb-3082	15	12	entity	entity	NOUN
ajbmeb-3082	15	13	’s	’s	PART
ajbmeb-3082	15	14	financial	financial	ADJ
ajbmeb-3082	15	15	position	position	NOUN
ajbmeb-3082	15	16	and	and	CCONJ
ajbmeb-3082	15	17	performance	performance	NOUN
ajbmeb-3082	15	18	,	,	PUNCT
ajbmeb-3082	15	19	aiming	aim	VERB
ajbmeb-3082	15	20	to	to	PART
ajbmeb-3082	15	21	provide	provide	VERB
ajbmeb-3082	15	22	users	user	NOUN
ajbmeb-3082	15	23	with	with	ADP
ajbmeb-3082	15	24	relevant	relevant	ADJ
ajbmeb-3082	15	25	american	american	ADJ
ajbmeb-3082	15	26	journal	journal	PROPN
ajbmeb-3082	15	27	of	of	ADP
ajbmeb-3082	15	28	business	business	NOUN
ajbmeb-3082	15	29	management	management	NOUN
ajbmeb-3082	15	30	,	,	PUNCT
ajbmeb-3082	15	31	economics	economic	NOUN
ajbmeb-3082	15	32	and	and	CCONJ
ajbmeb-3082	15	33	banking	banking	NOUN
ajbmeb-3082	15	34	volume	volume	NOUN
ajbmeb-3082	15	35	40	40	NUM
ajbmeb-3082	15	36	september2025	september2025	PROPN
ajbmeb-3082	15	37	p	p	NOUN
ajbmeb-3082	15	38	a	a	DET
ajbmeb-3082	15	39	g	g	NOUN
ajbmeb-3082	15	40	e	e	NOUN
ajbmeb-3082	15	41	|	|	ADV
ajbmeb-3082	15	42	34	34	NUM
ajbmeb-3082	15	43	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	15	44	information	information	NOUN
ajbmeb-3082	15	45	on	on	ADP
ajbmeb-3082	15	46	the	the	DET
ajbmeb-3082	15	47	entity	entity	NOUN
ajbmeb-3082	15	48	’s	’s	PART
ajbmeb-3082	15	49	financial	financial	ADJ
ajbmeb-3082	15	50	condition	condition	NOUN
ajbmeb-3082	15	51	,	,	PUNCT
ajbmeb-3082	15	52	results	result	NOUN
ajbmeb-3082	15	53	of	of	ADP
ajbmeb-3082	15	54	operations	operation	NOUN
ajbmeb-3082	15	55	,	,	PUNCT
ajbmeb-3082	15	56	and	and	CCONJ
ajbmeb-3082	15	57	cash	cash	NOUN
ajbmeb-3082	15	58	flows	flow	NOUN
ajbmeb-3082	15	59	to	to	PART
ajbmeb-3082	15	60	support	support	VERB
ajbmeb-3082	15	61	economic	economic	ADJ
ajbmeb-3082	15	62	decision	decision	NOUN
ajbmeb-3082	15	63	-	-	PUNCT
ajbmeb-3082	15	64	making	making	NOUN
ajbmeb-3082	15	65	.	.	PUNCT
ajbmeb-3082	16	1	literature	literature	NOUN
ajbmeb-3082	16	2	review	review	NOUN
ajbmeb-3082	16	3	in	in	ADP
ajbmeb-3082	16	4	the	the	DET
ajbmeb-3082	16	5	national	national	PROPN
ajbmeb-3082	16	6	accounting	accounting	PROPN
ajbmeb-3082	16	7	standard	standard	PROPN
ajbmeb-3082	16	8	no	no	INTJ
ajbmeb-3082	16	9	.	.	NOUN
ajbmeb-3082	16	10	1	1	NUM
ajbmeb-3082	16	11	,	,	PUNCT
ajbmeb-3082	16	12	“	"	PUNCT
ajbmeb-3082	16	13	presentation	presentation	NOUN
ajbmeb-3082	16	14	of	of	ADP
ajbmeb-3082	16	15	financial	financial	ADJ
ajbmeb-3082	16	16	statements	statement	NOUN
ajbmeb-3082	16	17	,	,	PUNCT
ajbmeb-3082	16	18	”	"	PUNCT
ajbmeb-3082	16	19	the	the	DET
ajbmeb-3082	16	20	following	follow	VERB
ajbmeb-3082	16	21	term	term	NOUN
ajbmeb-3082	16	22	is	be	AUX
ajbmeb-3082	16	23	defined	define	VERB
ajbmeb-3082	16	24	:	:	PUNCT
ajbmeb-3082	16	25	“	"	PUNCT
ajbmeb-3082	16	26	a	a	DET
ajbmeb-3082	16	27	general	general	ADJ
ajbmeb-3082	16	28	-	-	PUNCT
ajbmeb-3082	16	29	purpose	purpose	NOUN
ajbmeb-3082	16	30	financial	financial	ADJ
ajbmeb-3082	16	31	statement	statement	NOUN
ajbmeb-3082	16	32	(	(	PUNCT
ajbmeb-3082	16	33	‘	'	PUNCT
ajbmeb-3082	16	34	financial	financial	ADJ
ajbmeb-3082	16	35	statement	statement	NOUN
ajbmeb-3082	16	36	’	'	PUNCT
ajbmeb-3082	16	37	)	)	PUNCT
ajbmeb-3082	16	38	is	be	AUX
ajbmeb-3082	16	39	a	a	DET
ajbmeb-3082	16	40	financial	financial	ADJ
ajbmeb-3082	16	41	report	report	NOUN
ajbmeb-3082	16	42	intended	intend	VERB
ajbmeb-3082	16	43	to	to	PART
ajbmeb-3082	16	44	meet	meet	VERB
ajbmeb-3082	16	45	the	the	DET
ajbmeb-3082	16	46	needs	need	NOUN
ajbmeb-3082	16	47	of	of	ADP
ajbmeb-3082	16	48	users	user	NOUN
ajbmeb-3082	16	49	who	who	PRON
ajbmeb-3082	16	50	are	be	AUX
ajbmeb-3082	16	51	unable	unable	ADJ
ajbmeb-3082	16	52	to	to	PART
ajbmeb-3082	16	53	demand	demand	VERB
ajbmeb-3082	16	54	reports	report	NOUN
ajbmeb-3082	16	55	tailored	tailor	VERB
ajbmeb-3082	16	56	to	to	ADP
ajbmeb-3082	16	57	their	their	PRON
ajbmeb-3082	16	58	specific	specific	ADJ
ajbmeb-3082	16	59	information	information	NOUN
ajbmeb-3082	16	60	requirements	requirement	NOUN
ajbmeb-3082	16	61	.	.	PUNCT
ajbmeb-3082	16	62	”	"	PUNCT
ajbmeb-3082	17	1	the	the	DET
ajbmeb-3082	17	2	standard	standard	PROPN
ajbmeb-3082	17	3	also	also	ADV
ajbmeb-3082	17	4	notes	note	VERB
ajbmeb-3082	17	5	that	that	SCONJ
ajbmeb-3082	17	6	“	"	PUNCT
ajbmeb-3082	17	7	the	the	DET
ajbmeb-3082	17	8	elements	element	NOUN
ajbmeb-3082	17	9	of	of	ADP
ajbmeb-3082	17	10	a	a	DET
ajbmeb-3082	17	11	reporting	reporting	NOUN
ajbmeb-3082	17	12	entity	entity	NOUN
ajbmeb-3082	17	13	’s	’s	PART
ajbmeb-3082	17	14	financial	financial	ADJ
ajbmeb-3082	17	15	statements	statement	NOUN
ajbmeb-3082	17	16	provide	provide	VERB
ajbmeb-3082	17	17	information	information	NOUN
ajbmeb-3082	17	18	about	about	ADP
ajbmeb-3082	17	19	economic	economic	ADJ
ajbmeb-3082	17	20	resources	resource	NOUN
ajbmeb-3082	17	21	,	,	PUNCT
ajbmeb-3082	17	22	claims	claim	NOUN
ajbmeb-3082	17	23	against	against	ADP
ajbmeb-3082	17	24	the	the	DET
ajbmeb-3082	17	25	entity	entity	NOUN
ajbmeb-3082	17	26	,	,	PUNCT
ajbmeb-3082	17	27	and	and	CCONJ
ajbmeb-3082	17	28	changes	change	NOUN
ajbmeb-3082	17	29	in	in	ADP
ajbmeb-3082	17	30	these	these	DET
ajbmeb-3082	17	31	resources	resource	NOUN
ajbmeb-3082	17	32	and	and	CCONJ
ajbmeb-3082	17	33	claims	claim	NOUN
ajbmeb-3082	17	34	.	.	PUNCT
ajbmeb-3082	17	35	”	"	PUNCT
ajbmeb-3082	18	1	the	the	DET
ajbmeb-3082	18	2	purpose	purpose	NOUN
ajbmeb-3082	18	3	of	of	ADP
ajbmeb-3082	18	4	financial	financial	ADJ
ajbmeb-3082	18	5	reporting	reporting	NOUN
ajbmeb-3082	18	6	is	be	AUX
ajbmeb-3082	18	7	to	to	PART
ajbmeb-3082	18	8	provide	provide	VERB
ajbmeb-3082	18	9	users	user	NOUN
ajbmeb-3082	18	10	with	with	ADP
ajbmeb-3082	18	11	information	information	NOUN
ajbmeb-3082	18	12	on	on	ADP
ajbmeb-3082	18	13	the	the	DET
ajbmeb-3082	18	14	reporting	reporting	NOUN
ajbmeb-3082	18	15	entity	entity	NOUN
ajbmeb-3082	18	16	’s	’s	PART
ajbmeb-3082	18	17	assets	asset	NOUN
ajbmeb-3082	18	18	,	,	PUNCT
ajbmeb-3082	18	19	liabilities	liability	NOUN
ajbmeb-3082	18	20	,	,	PUNCT
ajbmeb-3082	18	21	equity	equity	NOUN
ajbmeb-3082	18	22	,	,	PUNCT
ajbmeb-3082	18	23	income	income	NOUN
ajbmeb-3082	18	24	,	,	PUNCT
ajbmeb-3082	18	25	and	and	CCONJ
ajbmeb-3082	18	26	expenses	expense	NOUN
ajbmeb-3082	18	27	that	that	PRON
ajbmeb-3082	18	28	is	be	AUX
ajbmeb-3082	18	29	useful	useful	ADJ
ajbmeb-3082	18	30	for	for	ADP
ajbmeb-3082	18	31	assessing	assess	VERB
ajbmeb-3082	18	32	the	the	DET
ajbmeb-3082	18	33	prospects	prospect	NOUN
ajbmeb-3082	18	34	of	of	ADP
ajbmeb-3082	18	35	future	future	ADJ
ajbmeb-3082	18	36	cash	cash	NOUN
ajbmeb-3082	18	37	inflows	inflow	NOUN
ajbmeb-3082	18	38	and	and	CCONJ
ajbmeb-3082	18	39	the	the	DET
ajbmeb-3082	18	40	management	management	NOUN
ajbmeb-3082	18	41	’s	’s	PART
ajbmeb-3082	18	42	stewardship	stewardship	NOUN
ajbmeb-3082	18	43	over	over	ADP
ajbmeb-3082	18	44	economic	economic	ADJ
ajbmeb-3082	18	45	resources	resource	NOUN
ajbmeb-3082	18	46	.	.	PUNCT
ajbmeb-3082	19	1	in	in	ADP
ajbmeb-3082	19	2	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	19	3	,	,	PUNCT
ajbmeb-3082	19	4	the	the	DET
ajbmeb-3082	19	5	national	national	ADJ
ajbmeb-3082	19	6	accounting	accounting	NOUN
ajbmeb-3082	19	7	standards	standard	NOUN
ajbmeb-3082	19	8	conceptualize	conceptualize	VERB
ajbmeb-3082	19	9	financial	financial	ADJ
ajbmeb-3082	19	10	statements	statement	NOUN
ajbmeb-3082	19	11	as	as	SCONJ
ajbmeb-3082	19	12	follows	follow	VERB
ajbmeb-3082	19	13	:	:	PUNCT
ajbmeb-3082	19	14	“	"	PUNCT
ajbmeb-3082	19	15	financial	financial	ADJ
ajbmeb-3082	19	16	statements	statement	NOUN
ajbmeb-3082	19	17	are	be	AUX
ajbmeb-3082	19	18	part	part	NOUN
ajbmeb-3082	19	19	of	of	ADP
ajbmeb-3082	19	20	the	the	DET
ajbmeb-3082	19	21	financial	financial	ADJ
ajbmeb-3082	19	22	reporting	reporting	NOUN
ajbmeb-3082	19	23	framework	framework	NOUN
ajbmeb-3082	19	24	and	and	CCONJ
ajbmeb-3082	19	25	are	be	AUX
ajbmeb-3082	19	26	defined	define	VERB
ajbmeb-3082	19	27	by	by	ADP
ajbmeb-3082	19	28	the	the	DET
ajbmeb-3082	19	29	national	national	ADJ
ajbmeb-3082	19	30	accounting	accounting	NOUN
ajbmeb-3082	19	31	standards	standard	NOUN
ajbmeb-3082	19	32	(	(	PUNCT
ajbmeb-3082	19	33	bhms	bhm	NOUN
ajbmeb-3082	19	34	)	)	PUNCT
ajbmeb-3082	19	35	.	.	PUNCT
ajbmeb-3082	20	1	they	they	PRON
ajbmeb-3082	20	2	include	include	VERB
ajbmeb-3082	20	3	notes	note	NOUN
ajbmeb-3082	20	4	,	,	PUNCT
ajbmeb-3082	20	5	calculations	calculation	NOUN
ajbmeb-3082	20	6	,	,	PUNCT
ajbmeb-3082	20	7	and	and	CCONJ
ajbmeb-3082	20	8	explanations	explanation	NOUN
ajbmeb-3082	20	9	based	base	VERB
ajbmeb-3082	20	10	on	on	ADP
ajbmeb-3082	20	11	or	or	CCONJ
ajbmeb-3082	20	12	related	relate	VERB
ajbmeb-3082	20	13	to	to	ADP
ajbmeb-3082	20	14	these	these	DET
ajbmeb-3082	20	15	statements	statement	NOUN
ajbmeb-3082	20	16	.	.	PUNCT
ajbmeb-3082	21	1	such	such	ADJ
ajbmeb-3082	21	2	information	information	NOUN
ajbmeb-3082	21	3	should	should	AUX
ajbmeb-3082	21	4	reflect	reflect	VERB
ajbmeb-3082	21	5	the	the	DET
ajbmeb-3082	21	6	financial	financial	ADJ
ajbmeb-3082	21	7	results	result	NOUN
ajbmeb-3082	21	8	of	of	ADP
ajbmeb-3082	21	9	activities	activity	NOUN
ajbmeb-3082	21	10	across	across	ADP
ajbmeb-3082	21	11	industries	industry	NOUN
ajbmeb-3082	21	12	and	and	CCONJ
ajbmeb-3082	21	13	geographical	geographical	ADJ
ajbmeb-3082	21	14	regions	region	NOUN
ajbmeb-3082	21	15	,	,	PUNCT
ajbmeb-3082	21	16	explaining	explain	VERB
ajbmeb-3082	21	17	the	the	DET
ajbmeb-3082	21	18	effects	effect	NOUN
ajbmeb-3082	21	19	of	of	ADP
ajbmeb-3082	21	20	price	price	NOUN
ajbmeb-3082	21	21	changes	change	NOUN
ajbmeb-3082	21	22	on	on	ADP
ajbmeb-3082	21	23	financial	financial	ADJ
ajbmeb-3082	21	24	outcomes	outcome	NOUN
ajbmeb-3082	21	25	.	.	PUNCT
ajbmeb-3082	21	26	”	"	PUNCT
ajbmeb-3082	22	1	when	when	SCONJ
ajbmeb-3082	22	2	comparing	compare	VERB
ajbmeb-3082	22	3	the	the	DET
ajbmeb-3082	22	4	definitions	definition	NOUN
ajbmeb-3082	22	5	in	in	ADP
ajbmeb-3082	22	6	international	international	ADJ
ajbmeb-3082	22	7	and	and	CCONJ
ajbmeb-3082	22	8	national	national	ADJ
ajbmeb-3082	22	9	standards	standard	NOUN
ajbmeb-3082	22	10	,	,	PUNCT
ajbmeb-3082	22	11	it	it	PRON
ajbmeb-3082	22	12	becomes	become	VERB
ajbmeb-3082	22	13	evident	evident	ADJ
ajbmeb-3082	22	14	that	that	SCONJ
ajbmeb-3082	22	15	the	the	DET
ajbmeb-3082	22	16	ifrs	ifrs	PROPN
ajbmeb-3082	22	17	primarily	primarily	ADV
ajbmeb-3082	22	18	target	target	VERB
ajbmeb-3082	22	19	users	user	NOUN
ajbmeb-3082	22	20	,	,	PUNCT
ajbmeb-3082	22	21	whereas	whereas	SCONJ
ajbmeb-3082	22	22	the	the	DET
ajbmeb-3082	22	23	national	national	ADJ
ajbmeb-3082	22	24	standards	standard	NOUN
ajbmeb-3082	22	25	focus	focus	VERB
ajbmeb-3082	22	26	on	on	ADP
ajbmeb-3082	22	27	presenting	present	VERB
ajbmeb-3082	22	28	the	the	DET
ajbmeb-3082	22	29	financial	financial	ADJ
ajbmeb-3082	22	30	condition	condition	NOUN
ajbmeb-3082	22	31	of	of	ADP
ajbmeb-3082	22	32	the	the	DET
ajbmeb-3082	22	33	enterprise	enterprise	NOUN
ajbmeb-3082	22	34	.	.	PUNCT
ajbmeb-3082	23	1	the	the	DET
ajbmeb-3082	23	2	law	law	NOUN
ajbmeb-3082	23	3	of	of	ADP
ajbmeb-3082	23	4	the	the	DET
ajbmeb-3082	23	5	republic	republic	NOUN
ajbmeb-3082	23	6	of	of	ADP
ajbmeb-3082	23	7	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	23	8	“	"	PUNCT
ajbmeb-3082	23	9	on	on	ADP
ajbmeb-3082	23	10	accounting	account	VERB
ajbmeb-3082	23	11	”	"	PUNCT
ajbmeb-3082	23	12	defines	define	VERB
ajbmeb-3082	23	13	a	a	DET
ajbmeb-3082	23	14	financial	financial	ADJ
ajbmeb-3082	23	15	statement	statement	NOUN
ajbmeb-3082	23	16	as	as	ADP
ajbmeb-3082	23	17	“	"	PUNCT
ajbmeb-3082	23	18	a	a	DET
ajbmeb-3082	23	19	systematized	systematized	ADJ
ajbmeb-3082	23	20	report	report	NOUN
ajbmeb-3082	23	21	on	on	ADP
ajbmeb-3082	23	22	the	the	DET
ajbmeb-3082	23	23	financial	financial	ADJ
ajbmeb-3082	23	24	position	position	NOUN
ajbmeb-3082	23	25	of	of	ADP
ajbmeb-3082	23	26	an	an	DET
ajbmeb-3082	23	27	accounting	accounting	NOUN
ajbmeb-3082	23	28	entity	entity	NOUN
ajbmeb-3082	23	29	at	at	ADP
ajbmeb-3082	23	30	the	the	DET
ajbmeb-3082	23	31	reporting	reporting	NOUN
ajbmeb-3082	23	32	date	date	NOUN
ajbmeb-3082	23	33	,	,	PUNCT
ajbmeb-3082	23	34	the	the	DET
ajbmeb-3082	23	35	results	result	NOUN
ajbmeb-3082	23	36	of	of	ADP
ajbmeb-3082	23	37	its	its	PRON
ajbmeb-3082	23	38	operations	operation	NOUN
ajbmeb-3082	23	39	during	during	ADP
ajbmeb-3082	23	40	the	the	DET
ajbmeb-3082	23	41	reporting	reporting	NOUN
ajbmeb-3082	23	42	period	period	NOUN
ajbmeb-3082	23	43	,	,	PUNCT
ajbmeb-3082	23	44	and	and	CCONJ
ajbmeb-3082	23	45	cash	cash	NOUN
ajbmeb-3082	23	46	flows	flow	NOUN
ajbmeb-3082	23	47	.	.	PUNCT
ajbmeb-3082	23	48	”	"	PUNCT
ajbmeb-3082	24	1	economists	economist	NOUN
ajbmeb-3082	24	2	and	and	CCONJ
ajbmeb-3082	24	3	accounting	accounting	NOUN
ajbmeb-3082	24	4	specialists	specialist	NOUN
ajbmeb-3082	24	5	have	have	AUX
ajbmeb-3082	24	6	offered	offer	VERB
ajbmeb-3082	24	7	various	various	ADJ
ajbmeb-3082	24	8	definitions	definition	NOUN
ajbmeb-3082	24	9	of	of	ADP
ajbmeb-3082	24	10	financial	financial	ADJ
ajbmeb-3082	24	11	statements	statement	NOUN
ajbmeb-3082	24	12	:	:	PUNCT
ajbmeb-3082	24	13	•	•	NUM
ajbmeb-3082	24	14	a.	a.	NOUN
ajbmeb-3082	24	15	karimov	karimov	PROPN
ajbmeb-3082	24	16	:	:	PUNCT
ajbmeb-3082	24	17	“	"	PUNCT
ajbmeb-3082	24	18	a	a	DET
ajbmeb-3082	24	19	financial	financial	ADJ
ajbmeb-3082	24	20	statement	statement	NOUN
ajbmeb-3082	24	21	is	be	AUX
ajbmeb-3082	24	22	a	a	DET
ajbmeb-3082	24	23	document	document	NOUN
ajbmeb-3082	24	24	providing	provide	VERB
ajbmeb-3082	24	25	comprehensive	comprehensive	ADJ
ajbmeb-3082	24	26	information	information	NOUN
ajbmeb-3082	24	27	on	on	ADP
ajbmeb-3082	24	28	an	an	DET
ajbmeb-3082	24	29	entity	entity	NOUN
ajbmeb-3082	24	30	’s	’s	PART
ajbmeb-3082	24	31	financial	financial	ADJ
ajbmeb-3082	24	32	position	position	NOUN
ajbmeb-3082	24	33	,	,	PUNCT
ajbmeb-3082	24	34	operations	operation	NOUN
ajbmeb-3082	24	35	,	,	PUNCT
ajbmeb-3082	24	36	and	and	CCONJ
ajbmeb-3082	24	37	cash	cash	NOUN
ajbmeb-3082	24	38	flows	flow	NOUN
ajbmeb-3082	24	39	over	over	ADP
ajbmeb-3082	24	40	a	a	DET
ajbmeb-3082	24	41	certain	certain	ADJ
ajbmeb-3082	24	42	period	period	NOUN
ajbmeb-3082	24	43	.	.	PUNCT
ajbmeb-3082	25	1	it	it	PRON
ajbmeb-3082	25	2	is	be	AUX
ajbmeb-3082	25	3	an	an	DET
ajbmeb-3082	25	4	essential	essential	ADJ
ajbmeb-3082	25	5	tool	tool	NOUN
ajbmeb-3082	25	6	for	for	ADP
ajbmeb-3082	25	7	analyzing	analyze	VERB
ajbmeb-3082	25	8	financial	financial	ADJ
ajbmeb-3082	25	9	condition	condition	NOUN
ajbmeb-3082	25	10	and	and	CCONJ
ajbmeb-3082	25	11	making	make	VERB
ajbmeb-3082	25	12	decisions	decision	NOUN
ajbmeb-3082	25	13	.	.	PUNCT
ajbmeb-3082	25	14	”	"	PUNCT
ajbmeb-3082	26	1	•	•	NUM
ajbmeb-3082	26	2	a.	a.	NOUN
ajbmeb-3082	26	3	ibragimov	ibragimov	NOUN
ajbmeb-3082	26	4	:	:	PUNCT
ajbmeb-3082	26	5	“	"	PUNCT
ajbmeb-3082	26	6	a	a	DET
ajbmeb-3082	26	7	financial	financial	ADJ
ajbmeb-3082	26	8	statement	statement	NOUN
ajbmeb-3082	26	9	is	be	AUX
ajbmeb-3082	26	10	a	a	DET
ajbmeb-3082	26	11	collection	collection	NOUN
ajbmeb-3082	26	12	of	of	ADP
ajbmeb-3082	26	13	information	information	NOUN
ajbmeb-3082	26	14	about	about	ADP
ajbmeb-3082	26	15	the	the	DET
ajbmeb-3082	26	16	results	result	NOUN
ajbmeb-3082	26	17	and	and	CCONJ
ajbmeb-3082	26	18	conditions	condition	NOUN
ajbmeb-3082	26	19	of	of	ADP
ajbmeb-3082	26	20	a	a	DET
ajbmeb-3082	26	21	business	business	NOUN
ajbmeb-3082	26	22	entity	entity	NOUN
ajbmeb-3082	26	23	over	over	ADP
ajbmeb-3082	26	24	a	a	DET
ajbmeb-3082	26	25	past	past	ADJ
ajbmeb-3082	26	26	period	period	NOUN
ajbmeb-3082	26	27	,	,	PUNCT
ajbmeb-3082	26	28	used	use	VERB
ajbmeb-3082	26	29	for	for	ADP
ajbmeb-3082	26	30	analysis	analysis	NOUN
ajbmeb-3082	26	31	,	,	PUNCT
ajbmeb-3082	26	32	control	control	NOUN
ajbmeb-3082	26	33	,	,	PUNCT
ajbmeb-3082	26	34	and	and	CCONJ
ajbmeb-3082	26	35	management	management	NOUN
ajbmeb-3082	26	36	purposes	purpose	NOUN
ajbmeb-3082	26	37	.	.	PUNCT
ajbmeb-3082	26	38	”	"	PUNCT
ajbmeb-3082	27	1	•	•	NUM
ajbmeb-3082	27	2	s.	s.	PROPN
ajbmeb-3082	27	3	tashnazarov	tashnazarov	PROPN
ajbmeb-3082	27	4	:	:	PUNCT
ajbmeb-3082	27	5	“	"	PUNCT
ajbmeb-3082	27	6	financial	financial	ADJ
ajbmeb-3082	27	7	statements	statement	NOUN
ajbmeb-3082	27	8	represent	represent	VERB
ajbmeb-3082	27	9	a	a	DET
ajbmeb-3082	27	10	system	system	NOUN
ajbmeb-3082	27	11	that	that	PRON
ajbmeb-3082	27	12	consolidates	consolidate	VERB
ajbmeb-3082	27	13	accurate	accurate	ADJ
ajbmeb-3082	27	14	and	and	CCONJ
ajbmeb-3082	27	15	highquality	highquality	NOUN
ajbmeb-3082	27	16	information	information	NOUN
ajbmeb-3082	27	17	on	on	ADP
ajbmeb-3082	27	18	an	an	DET
ajbmeb-3082	27	19	entity	entity	NOUN
ajbmeb-3082	27	20	’s	’s	PART
ajbmeb-3082	27	21	financial	financial	ADJ
ajbmeb-3082	27	22	position	position	NOUN
ajbmeb-3082	27	23	,	,	PUNCT
ajbmeb-3082	27	24	its	its	PRON
ajbmeb-3082	27	25	financial	financial	ADJ
ajbmeb-3082	27	26	-	-	PUNCT
ajbmeb-3082	27	27	economic	economic	ADJ
ajbmeb-3082	27	28	activities	activity	NOUN
ajbmeb-3082	27	29	,	,	PUNCT
ajbmeb-3082	27	30	and	and	CCONJ
ajbmeb-3082	27	31	cash	cash	NOUN
ajbmeb-3082	27	32	flows	flow	NOUN
ajbmeb-3082	27	33	,	,	PUNCT
ajbmeb-3082	27	34	prepared	prepare	VERB
ajbmeb-3082	27	35	according	accord	VERB
ajbmeb-3082	27	36	to	to	ADP
ajbmeb-3082	27	37	generally	generally	ADV
ajbmeb-3082	27	38	accepted	accept	VERB
ajbmeb-3082	27	39	rules	rule	NOUN
ajbmeb-3082	27	40	.	.	PUNCT
ajbmeb-3082	28	1	it	it	PRON
ajbmeb-3082	28	2	primarily	primarily	ADV
ajbmeb-3082	28	3	serves	serve	VERB
ajbmeb-3082	28	4	external	external	ADJ
ajbmeb-3082	28	5	and	and	CCONJ
ajbmeb-3082	28	6	internal	internal	ADJ
ajbmeb-3082	28	7	users	user	NOUN
ajbmeb-3082	28	8	to	to	PART
ajbmeb-3082	28	9	meet	meet	VERB
ajbmeb-3082	28	10	their	their	PRON
ajbmeb-3082	28	11	information	information	NOUN
ajbmeb-3082	28	12	needs	need	NOUN
ajbmeb-3082	28	13	for	for	ADP
ajbmeb-3082	28	14	decision	decision	NOUN
ajbmeb-3082	28	15	-	-	PUNCT
ajbmeb-3082	28	16	making	making	NOUN
ajbmeb-3082	28	17	and	and	CCONJ
ajbmeb-3082	28	18	oversight	oversight	NOUN
ajbmeb-3082	28	19	.	.	PUNCT
ajbmeb-3082	28	20	”	"	PUNCT
ajbmeb-3082	29	1	•	•	PROPN
ajbmeb-3082	29	2	v.	v.	ADP
ajbmeb-3082	29	3	kovaleva	kovaleva	PROPN
ajbmeb-3082	29	4	:	:	PUNCT
ajbmeb-3082	29	5	“	"	PUNCT
ajbmeb-3082	29	6	the	the	DET
ajbmeb-3082	29	7	main	main	ADJ
ajbmeb-3082	29	8	purpose	purpose	NOUN
ajbmeb-3082	29	9	of	of	ADP
ajbmeb-3082	29	10	financial	financial	ADJ
ajbmeb-3082	29	11	statements	statement	NOUN
ajbmeb-3082	29	12	is	be	AUX
ajbmeb-3082	29	13	to	to	PART
ajbmeb-3082	29	14	provide	provide	VERB
ajbmeb-3082	29	15	reliable	reliable	ADJ
ajbmeb-3082	29	16	and	and	CCONJ
ajbmeb-3082	29	17	complete	complete	ADJ
ajbmeb-3082	29	18	information	information	NOUN
ajbmeb-3082	29	19	on	on	ADP
ajbmeb-3082	29	20	an	an	DET
ajbmeb-3082	29	21	entity	entity	NOUN
ajbmeb-3082	29	22	’s	’s	PART
ajbmeb-3082	29	23	financial	financial	ADJ
ajbmeb-3082	29	24	condition	condition	NOUN
ajbmeb-3082	29	25	and	and	CCONJ
ajbmeb-3082	29	26	its	its	PRON
ajbmeb-3082	29	27	changes	change	NOUN
ajbmeb-3082	29	28	.	.	PUNCT
ajbmeb-3082	30	1	completeness	completeness	NOUN
ajbmeb-3082	30	2	,	,	PUNCT
ajbmeb-3082	30	3	accuracy	accuracy	NOUN
ajbmeb-3082	30	4	,	,	PUNCT
ajbmeb-3082	30	5	timeliness	timeliness	NOUN
ajbmeb-3082	30	6	,	,	PUNCT
ajbmeb-3082	30	7	and	and	CCONJ
ajbmeb-3082	30	8	reliability	reliability	NOUN
ajbmeb-3082	30	9	are	be	AUX
ajbmeb-3082	30	10	critical	critical	ADJ
ajbmeb-3082	30	11	for	for	SCONJ
ajbmeb-3082	30	12	users	user	NOUN
ajbmeb-3082	30	13	to	to	PART
ajbmeb-3082	30	14	accept	accept	VERB
ajbmeb-3082	30	15	financial	financial	ADJ
ajbmeb-3082	30	16	statements	statement	NOUN
ajbmeb-3082	30	17	as	as	ADP
ajbmeb-3082	30	18	a	a	DET
ajbmeb-3082	30	19	source	source	NOUN
ajbmeb-3082	30	20	of	of	ADP
ajbmeb-3082	30	21	financial	financial	ADJ
ajbmeb-3082	30	22	analysis	analysis	NOUN
ajbmeb-3082	30	23	.	.	PUNCT
ajbmeb-3082	30	24	”	"	PUNCT
ajbmeb-3082	31	1	•	•	NUM
ajbmeb-3082	31	2	a.	a.	NOUN
ajbmeb-3082	31	3	trushkina	trushkina	PROPN
ajbmeb-3082	31	4	:	:	PUNCT
ajbmeb-3082	31	5	“	"	PUNCT
ajbmeb-3082	31	6	information	information	NOUN
ajbmeb-3082	31	7	in	in	ADP
ajbmeb-3082	31	8	financial	financial	ADJ
ajbmeb-3082	31	9	statements	statement	NOUN
ajbmeb-3082	31	10	is	be	AUX
ajbmeb-3082	31	11	assumed	assume	VERB
ajbmeb-3082	31	12	to	to	PART
ajbmeb-3082	31	13	be	be	AUX
ajbmeb-3082	31	14	available	available	ADJ
ajbmeb-3082	31	15	to	to	ADP
ajbmeb-3082	31	16	a	a	DET
ajbmeb-3082	31	17	wide	wide	ADJ
ajbmeb-3082	31	18	range	range	NOUN
ajbmeb-3082	31	19	of	of	ADP
ajbmeb-3082	31	20	interested	interested	ADJ
ajbmeb-3082	31	21	users	user	NOUN
ajbmeb-3082	31	22	.	.	PUNCT
ajbmeb-3082	32	1	each	each	DET
ajbmeb-3082	32	2	user	user	NOUN
ajbmeb-3082	32	3	group	group	NOUN
ajbmeb-3082	32	4	will	will	AUX
ajbmeb-3082	32	5	use	use	VERB
ajbmeb-3082	32	6	the	the	DET
ajbmeb-3082	32	7	information	information	NOUN
ajbmeb-3082	32	8	according	accord	VERB
ajbmeb-3082	32	9	to	to	ADP
ajbmeb-3082	32	10	its	its	PRON
ajbmeb-3082	32	11	needs	need	NOUN
ajbmeb-3082	32	12	.	.	PUNCT
ajbmeb-3082	33	1	the	the	DET
ajbmeb-3082	33	2	accounting	accounting	NOUN
ajbmeb-3082	33	3	information	information	NOUN
ajbmeb-3082	33	4	base	base	NOUN
ajbmeb-3082	33	5	enables	enable	VERB
ajbmeb-3082	33	6	extensive	extensive	ADJ
ajbmeb-3082	33	7	possibilities	possibility	NOUN
ajbmeb-3082	33	8	for	for	ADP
ajbmeb-3082	33	9	analysis	analysis	NOUN
ajbmeb-3082	33	10	,	,	PUNCT
ajbmeb-3082	33	11	forecasting	forecasting	NOUN
ajbmeb-3082	33	12	,	,	PUNCT
ajbmeb-3082	33	13	and	and	CCONJ
ajbmeb-3082	33	14	planning	planning	NOUN
ajbmeb-3082	33	15	,	,	PUNCT
ajbmeb-3082	33	16	despite	despite	SCONJ
ajbmeb-3082	33	17	the	the	DET
ajbmeb-3082	33	18	tendency	tendency	NOUN
ajbmeb-3082	33	19	in	in	ADP
ajbmeb-3082	33	20	some	some	DET
ajbmeb-3082	33	21	companies	company	NOUN
ajbmeb-3082	33	22	to	to	PART
ajbmeb-3082	33	23	provide	provide	VERB
ajbmeb-3082	33	24	minimal	minimal	ADJ
ajbmeb-3082	33	25	reporting	reporting	NOUN
ajbmeb-3082	33	26	(	(	PUNCT
ajbmeb-3082	33	27	‘	'	PUNCT
ajbmeb-3082	33	28	the	the	DET
ajbmeb-3082	33	29	less	less	ADJ
ajbmeb-3082	33	30	,	,	PUNCT
ajbmeb-3082	33	31	the	the	DET
ajbmeb-3082	33	32	better	well	ADJ
ajbmeb-3082	33	33	’	'	PUNCT
ajbmeb-3082	33	34	)	)	PUNCT
ajbmeb-3082	33	35	.	.	PUNCT
ajbmeb-3082	33	36	”	"	PUNCT
ajbmeb-3082	34	1	american	american	PROPN
ajbmeb-3082	34	2	journal	journal	PROPN
ajbmeb-3082	34	3	of	of	ADP
ajbmeb-3082	34	4	business	business	NOUN
ajbmeb-3082	34	5	management	management	NOUN
ajbmeb-3082	34	6	,	,	PUNCT
ajbmeb-3082	34	7	economics	economic	NOUN
ajbmeb-3082	34	8	and	and	CCONJ
ajbmeb-3082	34	9	banking	banking	NOUN
ajbmeb-3082	34	10	volume	volume	NOUN
ajbmeb-3082	34	11	40	40	NUM
ajbmeb-3082	35	1	september2025	september2025	PROPN
ajbmeb-3082	35	2	p	p	NOUN
ajbmeb-3082	36	1	a	a	DET
ajbmeb-3082	36	2	g	g	NOUN
ajbmeb-3082	36	3	e	e	NOUN
ajbmeb-3082	36	4	|	|	ADV
ajbmeb-3082	36	5	35	35	NUM
ajbmeb-3082	36	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	36	7	•	•	NUM
ajbmeb-3082	36	8	k.	k.	PROPN
ajbmeb-3082	37	1	ahmadjonov	ahmadjonov	PROPN
ajbmeb-3082	37	2	:	:	PUNCT
ajbmeb-3082	37	3	“	"	PUNCT
ajbmeb-3082	37	4	the	the	DET
ajbmeb-3082	37	5	reports	report	NOUN
ajbmeb-3082	37	6	of	of	ADP
ajbmeb-3082	37	7	joint	joint	ADJ
ajbmeb-3082	37	8	-	-	PUNCT
ajbmeb-3082	37	9	stock	stock	NOUN
ajbmeb-3082	37	10	companies	company	NOUN
ajbmeb-3082	37	11	consist	consist	VERB
ajbmeb-3082	37	12	of	of	ADP
ajbmeb-3082	37	13	aggregated	aggregate	VERB
ajbmeb-3082	37	14	indicators	indicator	NOUN
ajbmeb-3082	37	15	describing	describe	VERB
ajbmeb-3082	37	16	financial	financial	ADJ
ajbmeb-3082	37	17	and	and	CCONJ
ajbmeb-3082	37	18	operational	operational	ADJ
ajbmeb-3082	37	19	results	result	NOUN
ajbmeb-3082	37	20	for	for	ADP
ajbmeb-3082	37	21	a	a	DET
ajbmeb-3082	37	22	certain	certain	ADJ
ajbmeb-3082	37	23	period	period	NOUN
ajbmeb-3082	37	24	,	,	PUNCT
ajbmeb-3082	37	25	based	base	VERB
ajbmeb-3082	37	26	on	on	ADP
ajbmeb-3082	37	27	accounting	accounting	NOUN
ajbmeb-3082	37	28	,	,	PUNCT
ajbmeb-3082	37	29	statistical	statistical	ADJ
ajbmeb-3082	37	30	,	,	PUNCT
ajbmeb-3082	37	31	and	and	CCONJ
ajbmeb-3082	37	32	operationaltechnical	operationaltechnical	ADJ
ajbmeb-3082	37	33	data	datum	NOUN
ajbmeb-3082	37	34	.	.	PUNCT
ajbmeb-3082	37	35	”	"	PUNCT
ajbmeb-3082	38	1	•	•	NUM
ajbmeb-3082	38	2	i.	i.	PROPN
ajbmeb-3082	38	3	ochilov	ochilov	PROPN
ajbmeb-3082	38	4	:	:	PUNCT
ajbmeb-3082	38	5	“	"	PUNCT
ajbmeb-3082	38	6	a	a	DET
ajbmeb-3082	38	7	financial	financial	ADJ
ajbmeb-3082	38	8	statement	statement	NOUN
ajbmeb-3082	38	9	is	be	AUX
ajbmeb-3082	38	10	a	a	DET
ajbmeb-3082	38	11	document	document	NOUN
ajbmeb-3082	38	12	containing	contain	VERB
ajbmeb-3082	38	13	information	information	NOUN
ajbmeb-3082	38	14	about	about	ADP
ajbmeb-3082	38	15	the	the	DET
ajbmeb-3082	38	16	financial	financial	ADJ
ajbmeb-3082	38	17	results	result	NOUN
ajbmeb-3082	38	18	of	of	ADP
ajbmeb-3082	38	19	an	an	DET
ajbmeb-3082	38	20	entity	entity	NOUN
ajbmeb-3082	38	21	over	over	ADP
ajbmeb-3082	38	22	a	a	DET
ajbmeb-3082	38	23	certain	certain	ADJ
ajbmeb-3082	38	24	period	period	NOUN
ajbmeb-3082	38	25	,	,	PUNCT
ajbmeb-3082	38	26	indicating	indicate	VERB
ajbmeb-3082	38	27	how	how	SCONJ
ajbmeb-3082	38	28	the	the	DET
ajbmeb-3082	38	29	statements	statement	NOUN
ajbmeb-3082	38	30	should	should	AUX
ajbmeb-3082	38	31	be	be	AUX
ajbmeb-3082	38	32	prepared	prepare	VERB
ajbmeb-3082	38	33	and	and	CCONJ
ajbmeb-3082	38	34	presented	present	VERB
ajbmeb-3082	38	35	.	.	PUNCT
ajbmeb-3082	38	36	”	"	PUNCT
ajbmeb-3082	39	1	•	•	NUM
ajbmeb-3082	39	2	b.	b.	PROPN
ajbmeb-3082	39	3	hoshimov	hoshimov	PROPN
ajbmeb-3082	39	4	:	:	PUNCT
ajbmeb-3082	39	5	“	"	PUNCT
ajbmeb-3082	39	6	to	to	PART
ajbmeb-3082	39	7	know	know	VERB
ajbmeb-3082	39	8	the	the	DET
ajbmeb-3082	39	9	results	result	NOUN
ajbmeb-3082	39	10	of	of	ADP
ajbmeb-3082	39	11	a	a	DET
ajbmeb-3082	39	12	joint	joint	ADJ
ajbmeb-3082	39	13	-	-	PUNCT
ajbmeb-3082	39	14	stock	stock	NOUN
ajbmeb-3082	39	15	company	company	NOUN
ajbmeb-3082	39	16	’s	’s	PART
ajbmeb-3082	39	17	activities	activity	NOUN
ajbmeb-3082	39	18	,	,	PUNCT
ajbmeb-3082	39	19	information	information	NOUN
ajbmeb-3082	39	20	is	be	AUX
ajbmeb-3082	39	21	‘	'	PUNCT
ajbmeb-3082	39	22	summarized	summarize	VERB
ajbmeb-3082	39	23	and	and	CCONJ
ajbmeb-3082	39	24	systematized	systematize	VERB
ajbmeb-3082	39	25	’	'	PUNCT
ajbmeb-3082	39	26	through	through	ADP
ajbmeb-3082	39	27	reporting	reporting	NOUN
ajbmeb-3082	39	28	.	.	PUNCT
ajbmeb-3082	40	1	a	a	DET
ajbmeb-3082	40	2	report	report	NOUN
ajbmeb-3082	40	3	is	be	AUX
ajbmeb-3082	40	4	a	a	DET
ajbmeb-3082	40	5	set	set	NOUN
ajbmeb-3082	40	6	of	of	ADP
ajbmeb-3082	40	7	data	datum	NOUN
ajbmeb-3082	40	8	on	on	ADP
ajbmeb-3082	40	9	past	past	ADJ
ajbmeb-3082	40	10	activities	activity	NOUN
ajbmeb-3082	40	11	used	use	VERB
ajbmeb-3082	40	12	for	for	ADP
ajbmeb-3082	40	13	analysis	analysis	NOUN
ajbmeb-3082	40	14	,	,	PUNCT
ajbmeb-3082	40	15	control	control	NOUN
ajbmeb-3082	40	16	,	,	PUNCT
ajbmeb-3082	40	17	and	and	CCONJ
ajbmeb-3082	40	18	management	management	NOUN
ajbmeb-3082	40	19	.	.	PUNCT
ajbmeb-3082	40	20	”	"	PUNCT
ajbmeb-3082	41	1	•	•	NUM
ajbmeb-3082	41	2	i.	i.	PROPN
ajbmeb-3082	41	3	ibragimova	ibragimova	PROPN
ajbmeb-3082	41	4	:	:	PUNCT
ajbmeb-3082	41	5	“	"	PUNCT
ajbmeb-3082	41	6	international	international	ADJ
ajbmeb-3082	41	7	accounting	accounting	NOUN
ajbmeb-3082	41	8	systems	system	NOUN
ajbmeb-3082	41	9	form	form	VERB
ajbmeb-3082	41	10	financial	financial	ADJ
ajbmeb-3082	41	11	statements	statement	NOUN
ajbmeb-3082	41	12	based	base	VERB
ajbmeb-3082	41	13	on	on	ADP
ajbmeb-3082	41	14	theoretical	theoretical	ADJ
ajbmeb-3082	41	15	and	and	CCONJ
ajbmeb-3082	41	16	conceptual	conceptual	ADJ
ajbmeb-3082	41	17	foundations	foundation	NOUN
ajbmeb-3082	41	18	to	to	PART
ajbmeb-3082	41	19	enhance	enhance	VERB
ajbmeb-3082	41	20	their	their	PRON
ajbmeb-3082	41	21	informational	informational	ADJ
ajbmeb-3082	41	22	potential	potential	NOUN
ajbmeb-3082	41	23	.	.	PUNCT
ajbmeb-3082	41	24	”	"	PUNCT
ajbmeb-3082	42	1	•	•	PRON
ajbmeb-3082	42	2	foreign	foreign	ADJ
ajbmeb-3082	42	3	economists	economist	NOUN
ajbmeb-3082	42	4	(	(	PUNCT
ajbmeb-3082	42	5	b.	b.	PROPN
ajbmeb-3082	42	6	nidzl	nidzl	PROPN
ajbmeb-3082	42	7	,	,	PUNCT
ajbmeb-3082	42	8	h.	h.	PROPN
ajbmeb-3082	42	9	anderson	anderson	PROPN
ajbmeb-3082	42	10	,	,	PUNCT
ajbmeb-3082	42	11	d.	d.	PROPN
ajbmeb-3082	42	12	caldwell	caldwell	PROPN
ajbmeb-3082	42	13	):	):	PUNCT
ajbmeb-3082	42	14	“	"	PUNCT
ajbmeb-3082	42	15	a	a	DET
ajbmeb-3082	42	16	financial	financial	ADJ
ajbmeb-3082	42	17	statement	statement	NOUN
ajbmeb-3082	42	18	is	be	AUX
ajbmeb-3082	42	19	a	a	DET
ajbmeb-3082	42	20	model	model	NOUN
ajbmeb-3082	42	21	of	of	ADP
ajbmeb-3082	42	22	an	an	DET
ajbmeb-3082	42	23	economic	economic	ADJ
ajbmeb-3082	42	24	entity	entity	NOUN
ajbmeb-3082	42	25	.	.	PUNCT
ajbmeb-3082	43	1	even	even	ADV
ajbmeb-3082	43	2	if	if	SCONJ
ajbmeb-3082	43	3	it	it	PRON
ajbmeb-3082	43	4	can	can	AUX
ajbmeb-3082	43	5	not	not	PART
ajbmeb-3082	43	6	fully	fully	ADV
ajbmeb-3082	43	7	depict	depict	VERB
ajbmeb-3082	43	8	actual	actual	ADJ
ajbmeb-3082	43	9	events	event	NOUN
ajbmeb-3082	43	10	,	,	PUNCT
ajbmeb-3082	43	11	it	it	PRON
ajbmeb-3082	43	12	represents	represent	VERB
ajbmeb-3082	43	13	the	the	DET
ajbmeb-3082	43	14	most	most	ADV
ajbmeb-3082	43	15	appropriate	appropriate	ADJ
ajbmeb-3082	43	16	effort	effort	NOUN
ajbmeb-3082	43	17	by	by	ADP
ajbmeb-3082	43	18	accountants	accountant	NOUN
ajbmeb-3082	43	19	.	.	PUNCT
ajbmeb-3082	43	20	”	"	PUNCT
ajbmeb-3082	44	1	•	•	NUM
ajbmeb-3082	44	2	l.	l.	PROPN
ajbmeb-3082	44	3	donovan	donovan	PROPN
ajbmeb-3082	44	4	:	:	PUNCT
ajbmeb-3082	44	5	“	"	PUNCT
ajbmeb-3082	44	6	an	an	DET
ajbmeb-3082	44	7	entity	entity	NOUN
ajbmeb-3082	44	8	’s	’s	PART
ajbmeb-3082	44	9	financial	financial	ADJ
ajbmeb-3082	44	10	(	(	PUNCT
ajbmeb-3082	44	11	accounting	accounting	NOUN
ajbmeb-3082	44	12	)	)	PUNCT
ajbmeb-3082	44	13	statements	statement	NOUN
ajbmeb-3082	44	14	serve	serve	VERB
ajbmeb-3082	44	15	as	as	ADP
ajbmeb-3082	44	16	the	the	DET
ajbmeb-3082	44	17	primary	primary	ADJ
ajbmeb-3082	44	18	source	source	NOUN
ajbmeb-3082	44	19	of	of	ADP
ajbmeb-3082	44	20	information	information	NOUN
ajbmeb-3082	44	21	on	on	ADP
ajbmeb-3082	44	22	its	its	PRON
ajbmeb-3082	44	23	financial	financial	ADJ
ajbmeb-3082	44	24	and	and	CCONJ
ajbmeb-3082	44	25	operational	operational	ADJ
ajbmeb-3082	44	26	activities	activity	NOUN
ajbmeb-3082	44	27	.	.	PUNCT
ajbmeb-3082	45	1	a	a	DET
ajbmeb-3082	45	2	thorough	thorough	ADJ
ajbmeb-3082	45	3	review	review	NOUN
ajbmeb-3082	45	4	of	of	ADP
ajbmeb-3082	45	5	the	the	DET
ajbmeb-3082	45	6	statements	statement	NOUN
ajbmeb-3082	45	7	reveals	reveal	VERB
ajbmeb-3082	45	8	the	the	DET
ajbmeb-3082	45	9	causes	cause	NOUN
ajbmeb-3082	45	10	of	of	ADP
ajbmeb-3082	45	11	achievements	achievement	NOUN
ajbmeb-3082	45	12	and	and	CCONJ
ajbmeb-3082	45	13	shortcomings	shortcoming	NOUN
ajbmeb-3082	45	14	and	and	CCONJ
ajbmeb-3082	45	15	helps	helps	AUX
ajbmeb-3082	45	16	identify	identify	VERB
ajbmeb-3082	45	17	ways	way	NOUN
ajbmeb-3082	45	18	to	to	PART
ajbmeb-3082	45	19	improve	improve	VERB
ajbmeb-3082	45	20	operations	operation	NOUN
ajbmeb-3082	45	21	.	.	PUNCT
ajbmeb-3082	45	22	”	"	PUNCT
ajbmeb-3082	46	1	•	•	NUM
ajbmeb-3082	46	2	r.	r.	PROPN
ajbmeb-3082	46	3	anthony	anthony	PROPN
ajbmeb-3082	46	4	,	,	PUNCT
ajbmeb-3082	46	5	j.	j.	PROPN
ajbmeb-3082	46	6	rees	rees	PROPN
ajbmeb-3082	46	7	:	:	PUNCT
ajbmeb-3082	46	8	“	"	PUNCT
ajbmeb-3082	46	9	the	the	DET
ajbmeb-3082	46	10	statement	statement	NOUN
ajbmeb-3082	46	11	of	of	ADP
ajbmeb-3082	46	12	financial	financial	ADJ
ajbmeb-3082	46	13	position	position	NOUN
ajbmeb-3082	46	14	and	and	CCONJ
ajbmeb-3082	46	15	the	the	DET
ajbmeb-3082	46	16	statement	statement	NOUN
ajbmeb-3082	46	17	of	of	ADP
ajbmeb-3082	46	18	changes	change	NOUN
ajbmeb-3082	46	19	(	(	PUNCT
ajbmeb-3082	46	20	movements	movement	NOUN
ajbmeb-3082	46	21	)	)	PUNCT
ajbmeb-3082	46	22	are	be	AUX
ajbmeb-3082	46	23	categorized	categorize	VERB
ajbmeb-3082	46	24	such	such	ADJ
ajbmeb-3082	46	25	that	that	SCONJ
ajbmeb-3082	46	26	the	the	DET
ajbmeb-3082	46	27	balance	balance	NOUN
ajbmeb-3082	46	28	sheet	sheet	NOUN
ajbmeb-3082	46	29	belongs	belong	VERB
ajbmeb-3082	46	30	to	to	ADP
ajbmeb-3082	46	31	the	the	DET
ajbmeb-3082	46	32	first	first	ADJ
ajbmeb-3082	46	33	category	category	NOUN
ajbmeb-3082	46	34	,	,	PUNCT
ajbmeb-3082	46	35	providing	provide	VERB
ajbmeb-3082	46	36	information	information	NOUN
ajbmeb-3082	46	37	on	on	ADP
ajbmeb-3082	46	38	an	an	DET
ajbmeb-3082	46	39	entity	entity	NOUN
ajbmeb-3082	46	40	’s	’s	PART
ajbmeb-3082	46	41	resources	resource	NOUN
ajbmeb-3082	46	42	at	at	ADP
ajbmeb-3082	46	43	a	a	DET
ajbmeb-3082	46	44	specific	specific	ADJ
ajbmeb-3082	46	45	point	point	NOUN
ajbmeb-3082	46	46	in	in	ADP
ajbmeb-3082	46	47	time	time	NOUN
ajbmeb-3082	46	48	.	.	PUNCT
ajbmeb-3082	47	1	statements	statement	NOUN
ajbmeb-3082	47	2	of	of	ADP
ajbmeb-3082	47	3	profit	profit	NOUN
ajbmeb-3082	47	4	and	and	CCONJ
ajbmeb-3082	47	5	loss	loss	NOUN
ajbmeb-3082	47	6	and	and	CCONJ
ajbmeb-3082	47	7	cash	cash	NOUN
ajbmeb-3082	47	8	flows	flow	NOUN
ajbmeb-3082	47	9	belong	belong	VERB
ajbmeb-3082	47	10	to	to	ADP
ajbmeb-3082	47	11	the	the	DET
ajbmeb-3082	47	12	second	second	ADJ
ajbmeb-3082	47	13	category	category	NOUN
ajbmeb-3082	47	14	.	.	PUNCT
ajbmeb-3082	47	15	”	"	PUNCT
ajbmeb-3082	48	1	•	•	NUM
ajbmeb-3082	48	2	a.	a.	NOUN
ajbmeb-3082	48	3	suvorov	suvorov	NOUN
ajbmeb-3082	48	4	:	:	PUNCT
ajbmeb-3082	48	5	“	"	PUNCT
ajbmeb-3082	48	6	a	a	DET
ajbmeb-3082	48	7	financial	financial	ADJ
ajbmeb-3082	48	8	statement	statement	NOUN
ajbmeb-3082	48	9	must	must	AUX
ajbmeb-3082	48	10	include	include	VERB
ajbmeb-3082	48	11	the	the	DET
ajbmeb-3082	48	12	reporting	reporting	NOUN
ajbmeb-3082	48	13	entity	entity	NOUN
ajbmeb-3082	48	14	’s	’s	PART
ajbmeb-3082	48	15	name	name	NOUN
ajbmeb-3082	48	16	or	or	CCONJ
ajbmeb-3082	48	17	identification	identification	NOUN
ajbmeb-3082	48	18	,	,	PUNCT
ajbmeb-3082	48	19	indicate	indicate	VERB
ajbmeb-3082	48	20	whether	whether	SCONJ
ajbmeb-3082	48	21	the	the	DET
ajbmeb-3082	48	22	statement	statement	NOUN
ajbmeb-3082	48	23	pertains	pertain	VERB
ajbmeb-3082	48	24	to	to	ADP
ajbmeb-3082	48	25	an	an	DET
ajbmeb-3082	48	26	individual	individual	ADJ
ajbmeb-3082	48	27	entity	entity	NOUN
ajbmeb-3082	48	28	or	or	CCONJ
ajbmeb-3082	48	29	a	a	DET
ajbmeb-3082	48	30	group	group	NOUN
ajbmeb-3082	48	31	,	,	PUNCT
ajbmeb-3082	48	32	the	the	DET
ajbmeb-3082	48	33	reporting	reporting	NOUN
ajbmeb-3082	48	34	period	period	NOUN
ajbmeb-3082	48	35	’s	’s	PART
ajbmeb-3082	48	36	end	end	NOUN
ajbmeb-3082	48	37	date	date	NOUN
ajbmeb-3082	48	38	or	or	CCONJ
ajbmeb-3082	48	39	covered	cover	VERB
ajbmeb-3082	48	40	period	period	NOUN
ajbmeb-3082	48	41	,	,	PUNCT
ajbmeb-3082	48	42	notes	note	NOUN
ajbmeb-3082	48	43	as	as	SCONJ
ajbmeb-3082	48	44	required	require	VERB
ajbmeb-3082	48	45	by	by	ADP
ajbmeb-3082	48	46	ifrs	ifrs	PROPN
ajbmeb-3082	48	47	,	,	PUNCT
ajbmeb-3082	48	48	and	and	CCONJ
ajbmeb-3082	48	49	the	the	DET
ajbmeb-3082	48	50	currency	currency	NOUN
ajbmeb-3082	48	51	and	and	CCONJ
ajbmeb-3082	48	52	its	its	PRON
ajbmeb-3082	48	53	rounding	rounding	NOUN
ajbmeb-3082	48	54	method	method	NOUN
ajbmeb-3082	48	55	.	.	PUNCT
ajbmeb-3082	48	56	”	"	PUNCT
ajbmeb-3082	49	1	based	base	VERB
ajbmeb-3082	49	2	on	on	ADP
ajbmeb-3082	49	3	the	the	DET
ajbmeb-3082	49	4	above	above	ADJ
ajbmeb-3082	49	5	views	view	NOUN
ajbmeb-3082	49	6	,	,	PUNCT
ajbmeb-3082	49	7	a	a	DET
ajbmeb-3082	49	8	comprehensive	comprehensive	ADJ
ajbmeb-3082	49	9	definition	definition	NOUN
ajbmeb-3082	49	10	of	of	ADP
ajbmeb-3082	49	11	financial	financial	ADJ
ajbmeb-3082	49	12	statements	statement	NOUN
ajbmeb-3082	49	13	can	can	AUX
ajbmeb-3082	49	14	be	be	AUX
ajbmeb-3082	49	15	formulated	formulate	VERB
ajbmeb-3082	49	16	:	:	PUNCT
ajbmeb-3082	49	17	“	"	PUNCT
ajbmeb-3082	49	18	a	a	DET
ajbmeb-3082	49	19	financial	financial	ADJ
ajbmeb-3082	49	20	statement	statement	NOUN
ajbmeb-3082	49	21	is	be	AUX
ajbmeb-3082	49	22	a	a	DET
ajbmeb-3082	49	23	system	system	NOUN
ajbmeb-3082	49	24	of	of	ADP
ajbmeb-3082	49	25	indicators	indicator	NOUN
ajbmeb-3082	49	26	reflecting	reflect	VERB
ajbmeb-3082	49	27	an	an	DET
ajbmeb-3082	49	28	entity	entity	NOUN
ajbmeb-3082	49	29	’s	’s	PART
ajbmeb-3082	49	30	(	(	PUNCT
ajbmeb-3082	49	31	organization	organization	NOUN
ajbmeb-3082	49	32	’s	’s	PART
ajbmeb-3082	49	33	)	)	PUNCT
ajbmeb-3082	49	34	property	property	NOUN
ajbmeb-3082	49	35	and	and	CCONJ
ajbmeb-3082	49	36	financial	financial	ADJ
ajbmeb-3082	49	37	position	position	NOUN
ajbmeb-3082	49	38	at	at	ADP
ajbmeb-3082	49	39	the	the	DET
ajbmeb-3082	49	40	reporting	reporting	NOUN
ajbmeb-3082	49	41	date	date	NOUN
ajbmeb-3082	49	42	,	,	PUNCT
ajbmeb-3082	49	43	as	as	ADV
ajbmeb-3082	49	44	well	well	ADV
ajbmeb-3082	49	45	as	as	ADP
ajbmeb-3082	49	46	the	the	DET
ajbmeb-3082	49	47	financial	financial	ADJ
ajbmeb-3082	49	48	results	result	NOUN
ajbmeb-3082	49	49	,	,	PUNCT
ajbmeb-3082	49	50	equity	equity	NOUN
ajbmeb-3082	49	51	,	,	PUNCT
ajbmeb-3082	49	52	and	and	CCONJ
ajbmeb-3082	49	53	cash	cash	NOUN
ajbmeb-3082	49	54	flows	flow	NOUN
ajbmeb-3082	49	55	during	during	ADP
ajbmeb-3082	49	56	the	the	DET
ajbmeb-3082	49	57	reporting	reporting	NOUN
ajbmeb-3082	49	58	period	period	NOUN
ajbmeb-3082	49	59	.	.	PUNCT
ajbmeb-3082	49	60	”	"	PUNCT
ajbmeb-3082	50	1	methodology	methodology	NOUN
ajbmeb-3082	50	2	in	in	ADP
ajbmeb-3082	50	3	writing	write	VERB
ajbmeb-3082	50	4	this	this	DET
ajbmeb-3082	50	5	article	article	NOUN
ajbmeb-3082	50	6	,	,	PUNCT
ajbmeb-3082	50	7	a	a	DET
ajbmeb-3082	50	8	systematic	systematic	ADJ
ajbmeb-3082	50	9	approach	approach	NOUN
ajbmeb-3082	50	10	was	be	AUX
ajbmeb-3082	50	11	applied	apply	VERB
ajbmeb-3082	50	12	to	to	PART
ajbmeb-3082	50	13	disclose	disclose	VERB
ajbmeb-3082	50	14	information	information	NOUN
ajbmeb-3082	50	15	on	on	ADP
ajbmeb-3082	50	16	intangible	intangible	ADJ
ajbmeb-3082	50	17	assets	asset	NOUN
ajbmeb-3082	50	18	in	in	ADP
ajbmeb-3082	50	19	financial	financial	ADJ
ajbmeb-3082	50	20	statements	statement	NOUN
ajbmeb-3082	50	21	.	.	PUNCT
ajbmeb-3082	51	1	the	the	DET
ajbmeb-3082	51	2	study	study	NOUN
ajbmeb-3082	51	3	utilized	utilize	VERB
ajbmeb-3082	51	4	methods	method	NOUN
ajbmeb-3082	51	5	including	include	VERB
ajbmeb-3082	51	6	grouping	grouping	NOUN
ajbmeb-3082	51	7	,	,	PUNCT
ajbmeb-3082	51	8	comparative	comparative	ADJ
ajbmeb-3082	51	9	analysis	analysis	NOUN
ajbmeb-3082	51	10	,	,	PUNCT
ajbmeb-3082	51	11	induction	induction	NOUN
ajbmeb-3082	51	12	,	,	PUNCT
ajbmeb-3082	51	13	deduction	deduction	NOUN
ajbmeb-3082	51	14	,	,	PUNCT
ajbmeb-3082	51	15	benchmarking	benchmarking	NOUN
ajbmeb-3082	51	16	,	,	PUNCT
ajbmeb-3082	51	17	theoretical	theoretical	ADJ
ajbmeb-3082	51	18	and	and	CCONJ
ajbmeb-3082	51	19	practical	practical	ADJ
ajbmeb-3082	51	20	investigation	investigation	NOUN
ajbmeb-3082	51	21	,	,	PUNCT
ajbmeb-3082	51	22	statistical	statistical	ADJ
ajbmeb-3082	51	23	analysis	analysis	NOUN
ajbmeb-3082	51	24	,	,	PUNCT
ajbmeb-3082	51	25	and	and	CCONJ
ajbmeb-3082	51	26	factor	factor	NOUN
ajbmeb-3082	51	27	analysis	analysis	NOUN
ajbmeb-3082	51	28	.	.	PUNCT
ajbmeb-3082	52	1	analysis	analysis	NOUN
ajbmeb-3082	52	2	and	and	CCONJ
ajbmeb-3082	52	3	results	result	VERB
ajbmeb-3082	52	4	the	the	DET
ajbmeb-3082	52	5	financial	financial	ADJ
ajbmeb-3082	52	6	statements	statement	NOUN
ajbmeb-3082	52	7	of	of	ADP
ajbmeb-3082	52	8	entities	entity	NOUN
ajbmeb-3082	52	9	prepared	prepare	VERB
ajbmeb-3082	52	10	in	in	ADP
ajbmeb-3082	52	11	accordance	accordance	NOUN
ajbmeb-3082	52	12	with	with	ADP
ajbmeb-3082	52	13	ifrs	ifrs	PROPN
ajbmeb-3082	52	14	include	include	VERB
ajbmeb-3082	52	15	information	information	NOUN
ajbmeb-3082	52	16	on	on	ADP
ajbmeb-3082	52	17	:	:	PUNCT
ajbmeb-3082	52	18	•	•	NUM
ajbmeb-3082	52	19	assets	asset	NOUN
ajbmeb-3082	52	20	;	;	PUNCT
ajbmeb-3082	52	21	•	•	NUM
ajbmeb-3082	52	22	liabilities	liability	NOUN
ajbmeb-3082	52	23	;	;	PUNCT
ajbmeb-3082	52	24	•	•	NUM
ajbmeb-3082	52	25	equity	equity	NOUN
ajbmeb-3082	52	26	;	;	PUNCT
ajbmeb-3082	52	27	•	•	NUM
ajbmeb-3082	52	28	income	income	NOUN
ajbmeb-3082	52	29	and	and	CCONJ
ajbmeb-3082	52	30	expenses	expense	NOUN
ajbmeb-3082	52	31	,	,	PUNCT
ajbmeb-3082	52	32	including	include	VERB
ajbmeb-3082	52	33	profit	profit	NOUN
ajbmeb-3082	52	34	and	and	CCONJ
ajbmeb-3082	52	35	loss	loss	NOUN
ajbmeb-3082	52	36	;	;	PUNCT
ajbmeb-3082	52	37	•	•	NUM
ajbmeb-3082	52	38	contributions	contribution	NOUN
ajbmeb-3082	52	39	made	make	VERB
ajbmeb-3082	52	40	by	by	ADP
ajbmeb-3082	52	41	owners	owner	NOUN
ajbmeb-3082	52	42	in	in	ADP
ajbmeb-3082	52	43	their	their	PRON
ajbmeb-3082	52	44	capacity	capacity	NOUN
ajbmeb-3082	52	45	as	as	ADP
ajbmeb-3082	52	46	owners	owner	NOUN
ajbmeb-3082	52	47	and	and	CCONJ
ajbmeb-3082	52	48	the	the	DET
ajbmeb-3082	52	49	amounts	amount	NOUN
ajbmeb-3082	52	50	distributable	distributable	ADJ
ajbmeb-3082	52	51	to	to	ADP
ajbmeb-3082	52	52	them	they	PRON
ajbmeb-3082	52	53	;	;	PUNCT
ajbmeb-3082	52	54	•	•	NUM
ajbmeb-3082	52	55	cash	cash	NOUN
ajbmeb-3082	52	56	flows	flow	NOUN
ajbmeb-3082	52	57	.	.	PUNCT
ajbmeb-3082	53	1	american	american	ADJ
ajbmeb-3082	53	2	journal	journal	PROPN
ajbmeb-3082	53	3	of	of	ADP
ajbmeb-3082	53	4	business	business	NOUN
ajbmeb-3082	53	5	management	management	NOUN
ajbmeb-3082	53	6	,	,	PUNCT
ajbmeb-3082	53	7	economics	economic	NOUN
ajbmeb-3082	53	8	and	and	CCONJ
ajbmeb-3082	53	9	banking	banking	NOUN
ajbmeb-3082	53	10	volume	volume	NOUN
ajbmeb-3082	53	11	40	40	NUM
ajbmeb-3082	54	1	september2025	september2025	PROPN
ajbmeb-3082	54	2	p	p	NOUN
ajbmeb-3082	54	3	a	a	DET
ajbmeb-3082	54	4	g	g	NOUN
ajbmeb-3082	54	5	e	e	NOUN
ajbmeb-3082	55	1	|	|	ADV
ajbmeb-3082	55	2	36	36	NUM
ajbmeb-3082	55	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	55	4	as	as	ADP
ajbmeb-3082	55	5	a	a	DET
ajbmeb-3082	55	6	result	result	NOUN
ajbmeb-3082	55	7	,	,	PUNCT
ajbmeb-3082	55	8	this	this	DET
ajbmeb-3082	55	9	information	information	NOUN
ajbmeb-3082	55	10	,	,	PUNCT
ajbmeb-3082	55	11	together	together	ADV
ajbmeb-3082	55	12	with	with	ADP
ajbmeb-3082	55	13	other	other	ADJ
ajbmeb-3082	55	14	data	datum	NOUN
ajbmeb-3082	55	15	disclosed	disclose	VERB
ajbmeb-3082	55	16	in	in	ADP
ajbmeb-3082	55	17	the	the	DET
ajbmeb-3082	55	18	notes	note	NOUN
ajbmeb-3082	55	19	,	,	PUNCT
ajbmeb-3082	55	20	enables	enable	VERB
ajbmeb-3082	55	21	users	user	NOUN
ajbmeb-3082	55	22	of	of	ADP
ajbmeb-3082	55	23	financial	financial	ADJ
ajbmeb-3082	55	24	statements	statement	NOUN
ajbmeb-3082	55	25	to	to	PART
ajbmeb-3082	55	26	forecast	forecast	VERB
ajbmeb-3082	55	27	the	the	DET
ajbmeb-3082	55	28	entity	entity	NOUN
ajbmeb-3082	55	29	’s	’s	PART
ajbmeb-3082	55	30	future	future	ADJ
ajbmeb-3082	55	31	cash	cash	NOUN
ajbmeb-3082	55	32	flows	flow	NOUN
ajbmeb-3082	55	33	,	,	PUNCT
ajbmeb-3082	55	34	in	in	ADP
ajbmeb-3082	55	35	particular	particular	ADJ
ajbmeb-3082	55	36	their	their	PRON
ajbmeb-3082	55	37	timing	timing	NOUN
ajbmeb-3082	55	38	and	and	CCONJ
ajbmeb-3082	55	39	reliability	reliability	NOUN
ajbmeb-3082	55	40	.	.	PUNCT
ajbmeb-3082	56	1	the	the	DET
ajbmeb-3082	56	2	recognition	recognition	NOUN
ajbmeb-3082	56	3	and	and	CCONJ
ajbmeb-3082	56	4	disclosure	disclosure	NOUN
ajbmeb-3082	56	5	of	of	ADP
ajbmeb-3082	56	6	intangible	intangible	ADJ
ajbmeb-3082	56	7	assets	asset	NOUN
ajbmeb-3082	56	8	in	in	ADP
ajbmeb-3082	56	9	financial	financial	ADJ
ajbmeb-3082	56	10	statements	statement	NOUN
ajbmeb-3082	56	11	remain	remain	VERB
ajbmeb-3082	56	12	an	an	DET
ajbmeb-3082	56	13	ever	ever	ADV
ajbmeb-3082	56	14	-	-	PUNCT
ajbmeb-3082	56	15	relevant	relevant	ADJ
ajbmeb-3082	56	16	issue	issue	NOUN
ajbmeb-3082	56	17	,	,	PUNCT
ajbmeb-3082	56	18	since	since	SCONJ
ajbmeb-3082	56	19	intangible	intangible	ADJ
ajbmeb-3082	56	20	assets	asset	NOUN
ajbmeb-3082	56	21	,	,	PUNCT
ajbmeb-3082	56	22	as	as	ADP
ajbmeb-3082	56	23	a	a	DET
ajbmeb-3082	56	24	relatively	relatively	ADV
ajbmeb-3082	56	25	new	new	ADJ
ajbmeb-3082	56	26	object	object	NOUN
ajbmeb-3082	56	27	of	of	ADP
ajbmeb-3082	56	28	accounting	accounting	NOUN
ajbmeb-3082	56	29	,	,	PUNCT
ajbmeb-3082	56	30	are	be	AUX
ajbmeb-3082	56	31	highly	highly	ADV
ajbmeb-3082	56	32	dynamic	dynamic	ADJ
ajbmeb-3082	56	33	and	and	CCONJ
ajbmeb-3082	56	34	require	require	VERB
ajbmeb-3082	56	35	constant	constant	ADJ
ajbmeb-3082	56	36	adjustments	adjustment	NOUN
ajbmeb-3082	56	37	.	.	PUNCT
ajbmeb-3082	57	1	it	it	PRON
ajbmeb-3082	57	2	can	can	AUX
ajbmeb-3082	57	3	not	not	PART
ajbmeb-3082	57	4	be	be	AUX
ajbmeb-3082	57	5	assumed	assume	VERB
ajbmeb-3082	57	6	that	that	SCONJ
ajbmeb-3082	57	7	information	information	NOUN
ajbmeb-3082	57	8	regarding	regard	VERB
ajbmeb-3082	57	9	intangible	intangible	ADJ
ajbmeb-3082	57	10	assets	asset	NOUN
ajbmeb-3082	57	11	follows	follow	VERB
ajbmeb-3082	57	12	a	a	DET
ajbmeb-3082	57	13	uniform	uniform	ADJ
ajbmeb-3082	57	14	trend	trend	NOUN
ajbmeb-3082	57	15	.	.	PUNCT
ajbmeb-3082	58	1	information	information	NOUN
ajbmeb-3082	58	2	reflected	reflect	VERB
ajbmeb-3082	58	3	in	in	ADP
ajbmeb-3082	58	4	a	a	DET
ajbmeb-3082	58	5	company	company	NOUN
ajbmeb-3082	58	6	’s	’s	PART
ajbmeb-3082	58	7	balance	balance	NOUN
ajbmeb-3082	58	8	sheet	sheet	NOUN
ajbmeb-3082	58	9	today	today	NOUN
ajbmeb-3082	58	10	may	may	AUX
ajbmeb-3082	58	11	lose	lose	VERB
ajbmeb-3082	58	12	its	its	PRON
ajbmeb-3082	58	13	relevance	relevance	NOUN
ajbmeb-3082	58	14	over	over	ADP
ajbmeb-3082	58	15	time	time	NOUN
ajbmeb-3082	58	16	,	,	PUNCT
ajbmeb-3082	58	17	meaning	mean	VERB
ajbmeb-3082	58	18	that	that	SCONJ
ajbmeb-3082	58	19	it	it	PRON
ajbmeb-3082	58	20	may	may	AUX
ajbmeb-3082	58	21	no	no	ADV
ajbmeb-3082	58	22	longer	long	ADV
ajbmeb-3082	58	23	be	be	AUX
ajbmeb-3082	58	24	possible	possible	ADJ
ajbmeb-3082	58	25	to	to	PART
ajbmeb-3082	58	26	obtain	obtain	VERB
ajbmeb-3082	58	27	reliable	reliable	ADJ
ajbmeb-3082	58	28	data	datum	NOUN
ajbmeb-3082	58	29	.	.	PUNCT
ajbmeb-3082	59	1	table	table	NOUN
ajbmeb-3082	59	2	1	1	NUM
ajbmeb-3082	59	3	recognition	recognition	NOUN
ajbmeb-3082	59	4	of	of	ADP
ajbmeb-3082	59	5	intangible	intangible	ADJ
ajbmeb-3082	59	6	assets	asset	NOUN
ajbmeb-3082	59	7	in	in	ADP
ajbmeb-3082	59	8	financial	financial	ADJ
ajbmeb-3082	59	9	statements1	statements1	NOUN
ajbmeb-3082	59	10	balance	balance	NOUN
ajbmeb-3082	59	11	sheet	sheet	NOUN
ajbmeb-3082	59	12	income	income	NOUN
ajbmeb-3082	59	13	statement	statement	NOUN
ajbmeb-3082	59	14	cash	cash	NOUN
ajbmeb-3082	59	15	flow	flow	NOUN
ajbmeb-3082	59	16	statement	statement	NOUN
ajbmeb-3082	59	17	statement	statement	NOUN
ajbmeb-3082	59	18	of	of	ADP
ajbmeb-3082	59	19	changes	change	NOUN
ajbmeb-3082	59	20	in	in	ADP
ajbmeb-3082	59	21	equity	equity	NOUN
ajbmeb-3082	59	22	intangible	intangible	ADJ
ajbmeb-3082	59	23	assets	asset	NOUN
ajbmeb-3082	59	24	:	:	PUNCT
ajbmeb-3082	59	25	initial	initial	ADJ
ajbmeb-3082	59	26	(	(	PUNCT
ajbmeb-3082	59	27	acquisition	acquisition	NOUN
ajbmeb-3082	59	28	)	)	PUNCT
ajbmeb-3082	59	29	cost	cost	NOUN
ajbmeb-3082	59	30	(	(	PUNCT
ajbmeb-3082	59	31	0400	0400	NUM
ajbmeb-3082	59	32	)	)	PUNCT
ajbmeb-3082	59	33	–	–	PUNCT
ajbmeb-3082	59	34	line	line	NOUN
ajbmeb-3082	59	35	020	020	NUM
ajbmeb-3082	59	36	accumulated	accumulate	VERB
ajbmeb-3082	59	37	amortization	amortization	NOUN
ajbmeb-3082	59	38	(	(	PUNCT
ajbmeb-3082	59	39	0500	0500	NUM
ajbmeb-3082	59	40	)	)	PUNCT
ajbmeb-3082	59	41	–	–	PUNCT
ajbmeb-3082	59	42	line	line	NOUN
ajbmeb-3082	59	43	021	021	NUM
ajbmeb-3082	59	44	net	net	NOUN
ajbmeb-3082	59	45	(	(	PUNCT
ajbmeb-3082	59	46	carrying	carry	VERB
ajbmeb-3082	59	47	)	)	PUNCT
ajbmeb-3082	59	48	value	value	NOUN
ajbmeb-3082	59	49	–	–	PUNCT
ajbmeb-3082	59	50	line	line	NOUN
ajbmeb-3082	59	51	022	022	NUM
ajbmeb-3082	59	52	other	other	ADJ
ajbmeb-3082	59	53	operating	operating	NOUN
ajbmeb-3082	59	54	expenses	expense	NOUN
ajbmeb-3082	59	55	(	(	PUNCT
ajbmeb-3082	59	56	loss	loss	NOUN
ajbmeb-3082	59	57	on	on	ADP
ajbmeb-3082	59	58	disposal	disposal	NOUN
ajbmeb-3082	59	59	of	of	ADP
ajbmeb-3082	59	60	intangible	intangible	ADJ
ajbmeb-3082	59	61	assets	asset	NOUN
ajbmeb-3082	59	62	)	)	PUNCT
ajbmeb-3082	59	63	–	–	PUNCT
ajbmeb-3082	59	64	line	line	NOUN
ajbmeb-3082	59	65	070	070	NUM
ajbmeb-3082	59	66	.	.	PUNCT
ajbmeb-3082	60	1	other	other	ADJ
ajbmeb-3082	60	2	operating	operating	NOUN
ajbmeb-3082	60	3	income	income	NOUN
ajbmeb-3082	60	4	(	(	PUNCT
ajbmeb-3082	60	5	gain	gain	NOUN
ajbmeb-3082	60	6	on	on	ADP
ajbmeb-3082	60	7	disposal	disposal	NOUN
ajbmeb-3082	60	8	of	of	ADP
ajbmeb-3082	60	9	intangible	intangible	ADJ
ajbmeb-3082	60	10	assets	asset	NOUN
ajbmeb-3082	60	11	)	)	PUNCT
ajbmeb-3082	60	12	–	–	PUNCT
ajbmeb-3082	60	13	line	line	NOUN
ajbmeb-3082	60	14	090	090	NUM
ajbmeb-3082	60	15	investing	investing	NOUN
ajbmeb-3082	60	16	activities	activity	NOUN
ajbmeb-3082	60	17	:	:	PUNCT
ajbmeb-3082	60	18	purchase	purchase	NOUN
ajbmeb-3082	60	19	and	and	CCONJ
ajbmeb-3082	60	20	sale	sale	NOUN
ajbmeb-3082	60	21	of	of	ADP
ajbmeb-3082	60	22	intangible	intangible	ADJ
ajbmeb-3082	60	23	assets	asset	NOUN
ajbmeb-3082	60	24	–	–	PUNCT
ajbmeb-3082	60	25	line	line	NOUN
ajbmeb-3082	60	26	070	070	NUM
ajbmeb-3082	60	27	revaluation	revaluation	NOUN
ajbmeb-3082	60	28	of	of	ADP
ajbmeb-3082	60	29	long	long	ADJ
ajbmeb-3082	60	30	-	-	PUNCT
ajbmeb-3082	60	31	term	term	NOUN
ajbmeb-3082	60	32	assets	asset	NOUN
ajbmeb-3082	60	33	–	–	PUNCT
ajbmeb-3082	60	34	line	line	NOUN
ajbmeb-3082	60	35	030	030	NUM
ajbmeb-3082	60	36	it	it	PRON
ajbmeb-3082	60	37	is	be	AUX
ajbmeb-3082	60	38	evident	evident	ADJ
ajbmeb-3082	60	39	from	from	ADP
ajbmeb-3082	60	40	the	the	DET
ajbmeb-3082	60	41	data	datum	NOUN
ajbmeb-3082	60	42	in	in	ADP
ajbmeb-3082	60	43	this	this	DET
ajbmeb-3082	60	44	table	table	NOUN
ajbmeb-3082	60	45	that	that	SCONJ
ajbmeb-3082	60	46	information	information	NOUN
ajbmeb-3082	60	47	on	on	ADP
ajbmeb-3082	60	48	intangible	intangible	ADJ
ajbmeb-3082	60	49	assets	asset	NOUN
ajbmeb-3082	60	50	is	be	AUX
ajbmeb-3082	60	51	reflected	reflect	VERB
ajbmeb-3082	60	52	in	in	ADP
ajbmeb-3082	60	53	all	all	DET
ajbmeb-3082	60	54	forms	form	NOUN
ajbmeb-3082	60	55	of	of	ADP
ajbmeb-3082	60	56	financial	financial	ADJ
ajbmeb-3082	60	57	statements	statement	NOUN
ajbmeb-3082	60	58	.	.	PUNCT
ajbmeb-3082	61	1	this	this	DET
ajbmeb-3082	61	2	information	information	NOUN
ajbmeb-3082	61	3	is	be	AUX
ajbmeb-3082	61	4	interrelated	interrelate	VERB
ajbmeb-3082	61	5	,	,	PUNCT
ajbmeb-3082	61	6	which	which	PRON
ajbmeb-3082	61	7	ensures	ensure	VERB
ajbmeb-3082	61	8	the	the	DET
ajbmeb-3082	61	9	coherence	coherence	NOUN
ajbmeb-3082	61	10	and	and	CCONJ
ajbmeb-3082	61	11	consistency	consistency	NOUN
ajbmeb-3082	61	12	of	of	ADP
ajbmeb-3082	61	13	the	the	DET
ajbmeb-3082	61	14	financial	financial	ADJ
ajbmeb-3082	61	15	statement	statement	NOUN
ajbmeb-3082	61	16	forms	form	NOUN
ajbmeb-3082	61	17	.	.	PUNCT
ajbmeb-3082	62	1	table	table	NOUN
ajbmeb-3082	62	2	2	2	NUM
ajbmeb-3082	62	3	.	.	PUNCT
ajbmeb-3082	63	1	“	"	PUNCT
ajbmeb-3082	63	2	reflection	reflection	NOUN
ajbmeb-3082	63	3	of	of	ADP
ajbmeb-3082	63	4	intangible	intangible	ADJ
ajbmeb-3082	63	5	assets	asset	NOUN
ajbmeb-3082	63	6	in	in	ADP
ajbmeb-3082	63	7	the	the	DET
ajbmeb-3082	63	8	balance	balance	NOUN
ajbmeb-3082	63	9	sheet	sheet	NOUN
ajbmeb-3082	63	10	of	of	ADP
ajbmeb-3082	63	11	jsc	jsc	PROPN
ajbmeb-3082	63	12	‘	'	PUNCT
ajbmeb-3082	63	13	farg‘onaazot	farg‘onaazot	NOUN
ajbmeb-3082	63	14	’	'	PUNCT
ajbmeb-3082	63	15	”	"	PUNCT
ajbmeb-3082	63	16	2	2	NUM
ajbmeb-3082	63	17	balance	balance	NOUN
ajbmeb-3082	63	18	sheet	sheet	NOUN
ajbmeb-3082	63	19	as	as	ADP
ajbmeb-3082	63	20	of	of	ADP
ajbmeb-3082	63	21	december	december	PROPN
ajbmeb-3082	63	22	31	31	NUM
ajbmeb-3082	63	23	,	,	PUNCT
ajbmeb-3082	63	24	2024	2024	NUM
ajbmeb-3082	63	25	(	(	PUNCT
ajbmeb-3082	63	26	in	in	ADP
ajbmeb-3082	63	27	thousand	thousand	NUM
ajbmeb-3082	63	28	soums	soum	NOUN
ajbmeb-3082	63	29	)	)	PUNCT
ajbmeb-3082	63	30	assets	asset	NOUN
ajbmeb-3082	63	31	row	row	NOUN
ajbmeb-3082	63	32	code	code	NOUN
ajbmeb-3082	63	33	as	as	ADP
ajbmeb-3082	63	34	of	of	ADP
ajbmeb-3082	63	35	the	the	DET
ajbmeb-3082	63	36	beginning	beginning	NOUN
ajbmeb-3082	63	37	of	of	ADP
ajbmeb-3082	63	38	the	the	DET
ajbmeb-3082	63	39	reporting	reporting	NOUN
ajbmeb-3082	63	40	period	period	NOUN
ajbmeb-3082	63	41	as	as	ADP
ajbmeb-3082	63	42	of	of	ADP
ajbmeb-3082	63	43	the	the	DET
ajbmeb-3082	63	44	end	end	NOUN
ajbmeb-3082	63	45	of	of	ADP
ajbmeb-3082	63	46	the	the	DET
ajbmeb-3082	63	47	reporting	reporting	NOUN
ajbmeb-3082	63	48	period	period	NOUN
ajbmeb-3082	63	49	i.	i.	NOUN
ajbmeb-3082	63	50	non	non	ADJ
ajbmeb-3082	63	51	-	-	ADJ
ajbmeb-3082	63	52	current	current	ADJ
ajbmeb-3082	63	53	assets	asset	NOUN
ajbmeb-3082	63	54	intangible	intangible	ADJ
ajbmeb-3082	63	55	assets	asset	NOUN
ajbmeb-3082	63	56	acquisition	acquisition	NOUN
ajbmeb-3082	63	57	cost	cost	NOUN
ajbmeb-3082	63	58	(	(	PUNCT
ajbmeb-3082	63	59	0400	0400	NUM
ajbmeb-3082	63	60	)	)	PUNCT
ajbmeb-3082	63	61	020	020	NUM
ajbmeb-3082	63	62	3851830.00	3851830.00	NUM
ajbmeb-3082	63	63	2053273.00	2053273.00	NUM
ajbmeb-3082	63	64	accumulated	accumulate	VERB
ajbmeb-3082	63	65	depreciation	depreciation	NOUN
ajbmeb-3082	63	66	(	(	PUNCT
ajbmeb-3082	63	67	0500	0500	NUM
ajbmeb-3082	63	68	)	)	PUNCT
ajbmeb-3082	63	69	021	021	NUM
ajbmeb-3082	63	70	555544.00	555544.00	NUM
ajbmeb-3082	63	71	857958.00	857958.00	NUM
ajbmeb-3082	63	72	net	net	ADJ
ajbmeb-3082	63	73	book	book	NOUN
ajbmeb-3082	63	74	value	value	NOUN
ajbmeb-3082	63	75	(	(	PUNCT
ajbmeb-3082	63	76	line	line	NOUN
ajbmeb-3082	63	77	020	020	NUM
ajbmeb-3082	63	78	—	—	PUNCT
ajbmeb-3082	63	79	021	021	NUM
ajbmeb-3082	63	80	)	)	PUNCT
ajbmeb-3082	63	81	022	022	PROPN
ajbmeb-3082	63	82	3296286.00	3296286.00	NUM
ajbmeb-3082	63	83	1195315.00	1195315.00	NUM
ajbmeb-3082	63	84	i	i	PRON
ajbmeb-3082	63	85	total	total	VERB
ajbmeb-3082	63	86	for	for	ADP
ajbmeb-3082	63	87	the	the	DET
ajbmeb-3082	63	88	section	section	NOUN
ajbmeb-3082	63	89	130	130	NUM
ajbmeb-3082	63	90	876476992.00	876476992.00	NUM
ajbmeb-3082	63	91	849409489.00	849409489.00	NUM
ajbmeb-3082	63	92	total	total	ADJ
ajbmeb-3082	63	93	assets	asset	NOUN
ajbmeb-3082	63	94	.	.	PUNCT
ajbmeb-3082	64	1	400	400	NUM
ajbmeb-3082	64	2	2050224385.00	2050224385.00	NUM
ajbmeb-3082	64	3	2079479281.00	2079479281.00	NUM
ajbmeb-3082	64	4	according	accord	VERB
ajbmeb-3082	64	5	to	to	ADP
ajbmeb-3082	64	6	the	the	DET
ajbmeb-3082	64	7	balance	balance	NOUN
ajbmeb-3082	64	8	sheet	sheet	NOUN
ajbmeb-3082	64	9	data	datum	NOUN
ajbmeb-3082	64	10	,	,	PUNCT
ajbmeb-3082	64	11	it	it	PRON
ajbmeb-3082	64	12	is	be	AUX
ajbmeb-3082	64	13	evident	evident	ADJ
ajbmeb-3082	64	14	that	that	SCONJ
ajbmeb-3082	64	15	the	the	DET
ajbmeb-3082	64	16	condition	condition	NOUN
ajbmeb-3082	64	17	of	of	ADP
ajbmeb-3082	64	18	intangible	intangible	ADJ
ajbmeb-3082	64	19	assets	asset	NOUN
ajbmeb-3082	64	20	in	in	ADP
ajbmeb-3082	64	21	the	the	DET
ajbmeb-3082	64	22	company	company	NOUN
ajbmeb-3082	64	23	shows	show	VERB
ajbmeb-3082	64	24	a	a	DET
ajbmeb-3082	64	25	decreasing	decrease	VERB
ajbmeb-3082	64	26	trend	trend	NOUN
ajbmeb-3082	64	27	compared	compare	VERB
ajbmeb-3082	64	28	to	to	ADP
ajbmeb-3082	64	29	the	the	DET
ajbmeb-3082	64	30	beginning	beginning	NOUN
ajbmeb-3082	64	31	of	of	ADP
ajbmeb-3082	64	32	the	the	DET
ajbmeb-3082	64	33	reporting	reporting	NOUN
ajbmeb-3082	64	34	period	period	NOUN
ajbmeb-3082	64	35	.	.	PUNCT
ajbmeb-3082	65	1	for	for	ADP
ajbmeb-3082	65	2	intangible	intangible	ADJ
ajbmeb-3082	65	3	assets	asset	NOUN
ajbmeb-3082	65	4	:	:	PUNCT
ajbmeb-3082	65	5	•	•	ADP
ajbmeb-3082	65	6	the	the	DET
ajbmeb-3082	65	7	initial	initial	ADJ
ajbmeb-3082	65	8	cost	cost	NOUN
ajbmeb-3082	65	9	decreased	decrease	VERB
ajbmeb-3082	65	10	by	by	ADP
ajbmeb-3082	65	11	1,798,557	1,798,557	NUM
ajbmeb-3082	65	12	thousand	thousand	NUM
ajbmeb-3082	65	13	uzs	uzs	NOUN
ajbmeb-3082	65	14	(	(	PUNCT
ajbmeb-3082	65	15	or	or	CCONJ
ajbmeb-3082	65	16	53.2	53.2	NUM
ajbmeb-3082	65	17	%	%	NOUN
ajbmeb-3082	65	18	compared	compare	VERB
ajbmeb-3082	65	19	to	to	ADP
ajbmeb-3082	65	20	the	the	DET
ajbmeb-3082	65	21	beginning	beginning	NOUN
ajbmeb-3082	65	22	of	of	ADP
ajbmeb-3082	65	23	the	the	DET
ajbmeb-3082	65	24	reporting	reporting	NOUN
ajbmeb-3082	65	25	period	period	NOUN
ajbmeb-3082	65	26	)	)	PUNCT
ajbmeb-3082	65	27	;	;	PUNCT
ajbmeb-3082	65	28	•	•	ADP
ajbmeb-3082	65	29	the	the	DET
ajbmeb-3082	65	30	accumulated	accumulate	VERB
ajbmeb-3082	65	31	depreciation	depreciation	NOUN
ajbmeb-3082	65	32	increased	increase	VERB
ajbmeb-3082	65	33	by	by	ADP
ajbmeb-3082	65	34	302,414	302,414	NUM
ajbmeb-3082	65	35	thousand	thousand	NUM
ajbmeb-3082	65	36	uzs	uzs	NOUN
ajbmeb-3082	65	37	(	(	PUNCT
ajbmeb-3082	65	38	or	or	CCONJ
ajbmeb-3082	65	39	154.5	154.5	NUM
ajbmeb-3082	65	40	%	%	NOUN
ajbmeb-3082	65	41	compared	compare	VERB
ajbmeb-3082	65	42	to	to	ADP
ajbmeb-3082	65	43	the	the	DET
ajbmeb-3082	65	44	beginning	beginning	NOUN
ajbmeb-3082	65	45	of	of	ADP
ajbmeb-3082	65	46	the	the	DET
ajbmeb-3082	65	47	reporting	reporting	NOUN
ajbmeb-3082	65	48	period	period	NOUN
ajbmeb-3082	65	49	)	)	PUNCT
ajbmeb-3082	65	50	;	;	PUNCT
ajbmeb-3082	65	51	1	1	NUM
ajbmeb-3082	65	52	original	original	ADJ
ajbmeb-3082	65	53	contribution	contribution	NOUN
ajbmeb-3082	65	54	of	of	ADP
ajbmeb-3082	65	55	the	the	DET
ajbmeb-3082	65	56	author	author	NOUN
ajbmeb-3082	65	57	derived	derive	VERB
ajbmeb-3082	65	58	from	from	ADP
ajbmeb-3082	65	59	research	research	NOUN
ajbmeb-3082	65	60	results	result	NOUN
ajbmeb-3082	65	61	2	2	NUM
ajbmeb-3082	65	62	author	author	NOUN
ajbmeb-3082	65	63	’s	’s	PART
ajbmeb-3082	65	64	elaboration	elaboration	NOUN
ajbmeb-3082	65	65	derived	derive	VERB
ajbmeb-3082	65	66	from	from	ADP
ajbmeb-3082	65	67	the	the	DET
ajbmeb-3082	65	68	financial	financial	ADJ
ajbmeb-3082	65	69	reporting	reporting	NOUN
ajbmeb-3082	65	70	data	datum	NOUN
ajbmeb-3082	65	71	of	of	ADP
ajbmeb-3082	65	72	jsc	jsc	PROPN
ajbmeb-3082	65	73	“	"	PUNCT
ajbmeb-3082	65	74	fargʻonaazot	fargʻonaazot	NOUN
ajbmeb-3082	65	75	”	"	PUNCT
ajbmeb-3082	65	76	american	american	PROPN
ajbmeb-3082	65	77	journal	journal	PROPN
ajbmeb-3082	65	78	of	of	ADP
ajbmeb-3082	65	79	business	business	NOUN
ajbmeb-3082	65	80	management	management	NOUN
ajbmeb-3082	65	81	,	,	PUNCT
ajbmeb-3082	65	82	economics	economic	NOUN
ajbmeb-3082	65	83	and	and	CCONJ
ajbmeb-3082	65	84	banking	banking	NOUN
ajbmeb-3082	65	85	volume	volume	NOUN
ajbmeb-3082	65	86	40	40	NUM
ajbmeb-3082	65	87	september2025	september2025	PROPN
ajbmeb-3082	65	88	p	p	NOUN
ajbmeb-3082	65	89	a	a	DET
ajbmeb-3082	65	90	g	g	NOUN
ajbmeb-3082	65	91	e	e	NOUN
ajbmeb-3082	65	92	|	|	ADV
ajbmeb-3082	65	93	37	37	NUM
ajbmeb-3082	65	94	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	65	95	•	•	ADP
ajbmeb-3082	65	96	the	the	DET
ajbmeb-3082	65	97	net	net	ADJ
ajbmeb-3082	65	98	book	book	NOUN
ajbmeb-3082	65	99	value	value	NOUN
ajbmeb-3082	65	100	decreased	decrease	VERB
ajbmeb-3082	65	101	by	by	ADP
ajbmeb-3082	65	102	2,100,971	2,100,971	NUM
ajbmeb-3082	65	103	thousand	thousand	NUM
ajbmeb-3082	65	104	uzs	uzs	NOUN
ajbmeb-3082	65	105	(	(	PUNCT
ajbmeb-3082	65	106	or	or	CCONJ
ajbmeb-3082	65	107	36.1	36.1	NUM
ajbmeb-3082	65	108	%	%	NOUN
ajbmeb-3082	65	109	compared	compare	VERB
ajbmeb-3082	65	110	to	to	ADP
ajbmeb-3082	65	111	the	the	DET
ajbmeb-3082	65	112	beginning	beginning	NOUN
ajbmeb-3082	65	113	of	of	ADP
ajbmeb-3082	65	114	the	the	DET
ajbmeb-3082	65	115	reporting	reporting	NOUN
ajbmeb-3082	65	116	period	period	NOUN
ajbmeb-3082	65	117	)	)	PUNCT
ajbmeb-3082	65	118	.	.	PUNCT
ajbmeb-3082	66	1	the	the	DET
ajbmeb-3082	66	2	share	share	NOUN
ajbmeb-3082	66	3	of	of	ADP
ajbmeb-3082	66	4	intangible	intangible	ADJ
ajbmeb-3082	66	5	assets	asset	NOUN
ajbmeb-3082	66	6	in	in	ADP
ajbmeb-3082	66	7	relation	relation	NOUN
ajbmeb-3082	66	8	to	to	ADP
ajbmeb-3082	66	9	non	non	ADJ
ajbmeb-3082	66	10	-	-	ADJ
ajbmeb-3082	66	11	current	current	ADJ
ajbmeb-3082	66	12	assets	asset	NOUN
ajbmeb-3082	66	13	amounted	amount	VERB
ajbmeb-3082	66	14	to	to	ADP
ajbmeb-3082	66	15	0.43	0.43	NUM
ajbmeb-3082	66	16	%	%	NOUN
ajbmeb-3082	66	17	at	at	ADP
ajbmeb-3082	66	18	the	the	DET
ajbmeb-3082	66	19	beginning	beginning	NOUN
ajbmeb-3082	66	20	of	of	ADP
ajbmeb-3082	66	21	the	the	DET
ajbmeb-3082	66	22	reporting	reporting	NOUN
ajbmeb-3082	66	23	period	period	NOUN
ajbmeb-3082	66	24	and	and	CCONJ
ajbmeb-3082	66	25	0.24	0.24	NUM
ajbmeb-3082	66	26	%	%	NOUN
ajbmeb-3082	66	27	at	at	ADP
ajbmeb-3082	66	28	the	the	DET
ajbmeb-3082	66	29	end	end	NOUN
ajbmeb-3082	66	30	;	;	PUNCT
ajbmeb-3082	66	31	in	in	ADP
ajbmeb-3082	66	32	relation	relation	NOUN
ajbmeb-3082	66	33	to	to	ADP
ajbmeb-3082	66	34	total	total	ADJ
ajbmeb-3082	66	35	assets	asset	NOUN
ajbmeb-3082	66	36	,	,	PUNCT
ajbmeb-3082	66	37	the	the	DET
ajbmeb-3082	66	38	share	share	NOUN
ajbmeb-3082	66	39	was	be	AUX
ajbmeb-3082	66	40	0.187	0.187	NUM
ajbmeb-3082	66	41	%	%	NOUN
ajbmeb-3082	66	42	at	at	ADP
ajbmeb-3082	66	43	the	the	DET
ajbmeb-3082	66	44	beginning	beginning	NOUN
ajbmeb-3082	66	45	of	of	ADP
ajbmeb-3082	66	46	the	the	DET
ajbmeb-3082	66	47	reporting	reporting	NOUN
ajbmeb-3082	66	48	period	period	NOUN
ajbmeb-3082	66	49	and	and	CCONJ
ajbmeb-3082	66	50	0.098	0.098	NUM
ajbmeb-3082	66	51	%	%	NOUN
ajbmeb-3082	66	52	at	at	ADP
ajbmeb-3082	66	53	the	the	DET
ajbmeb-3082	66	54	end	end	NOUN
ajbmeb-3082	66	55	.	.	PUNCT
ajbmeb-3082	67	1	research	research	NOUN
ajbmeb-3082	67	2	on	on	ADP
ajbmeb-3082	67	3	the	the	DET
ajbmeb-3082	67	4	presentation	presentation	NOUN
ajbmeb-3082	67	5	of	of	ADP
ajbmeb-3082	67	6	intangible	intangible	ADJ
ajbmeb-3082	67	7	assets	asset	NOUN
ajbmeb-3082	67	8	in	in	ADP
ajbmeb-3082	67	9	financial	financial	ADJ
ajbmeb-3082	67	10	statements	statement	NOUN
ajbmeb-3082	67	11	has	have	AUX
ajbmeb-3082	67	12	been	be	AUX
ajbmeb-3082	67	13	conducted	conduct	VERB
ajbmeb-3082	67	14	by	by	ADP
ajbmeb-3082	67	15	scholars	scholar	NOUN
ajbmeb-3082	67	16	.	.	PUNCT
ajbmeb-3082	68	1	in	in	ADP
ajbmeb-3082	68	2	particular	particular	ADJ
ajbmeb-3082	68	3	,	,	PUNCT
ajbmeb-3082	68	4	n.	n.	PROPN
ajbmeb-3082	68	5	rizayev	rizayev	PROPN
ajbmeb-3082	68	6	studied	study	VERB
ajbmeb-3082	68	7	the	the	DET
ajbmeb-3082	68	8	issues	issue	NOUN
ajbmeb-3082	68	9	of	of	ADP
ajbmeb-3082	68	10	presenting	present	VERB
ajbmeb-3082	68	11	intellectual	intellectual	ADJ
ajbmeb-3082	68	12	property	property	NOUN
ajbmeb-3082	68	13	objects	object	NOUN
ajbmeb-3082	68	14	in	in	ADP
ajbmeb-3082	68	15	financial	financial	ADJ
ajbmeb-3082	68	16	statements	statement	NOUN
ajbmeb-3082	68	17	and	and	CCONJ
ajbmeb-3082	68	18	disclosing	disclose	VERB
ajbmeb-3082	68	19	reliable	reliable	ADJ
ajbmeb-3082	68	20	information	information	NOUN
ajbmeb-3082	68	21	about	about	ADP
ajbmeb-3082	68	22	them	they	PRON
ajbmeb-3082	68	23	.	.	PUNCT
ajbmeb-3082	69	1	in	in	ADP
ajbmeb-3082	69	2	his	his	PRON
ajbmeb-3082	69	3	research	research	NOUN
ajbmeb-3082	69	4	,	,	PUNCT
ajbmeb-3082	69	5	he	he	PRON
ajbmeb-3082	69	6	emphasizes	emphasize	VERB
ajbmeb-3082	69	7	that	that	SCONJ
ajbmeb-3082	69	8	the	the	DET
ajbmeb-3082	69	9	information	information	NOUN
ajbmeb-3082	69	10	on	on	ADP
ajbmeb-3082	69	11	intellectual	intellectual	ADJ
ajbmeb-3082	69	12	property	property	NOUN
ajbmeb-3082	69	13	objects	object	NOUN
ajbmeb-3082	69	14	is	be	AUX
ajbmeb-3082	69	15	reflected	reflect	VERB
ajbmeb-3082	69	16	in	in	ADP
ajbmeb-3082	69	17	the	the	DET
ajbmeb-3082	69	18	balance	balance	NOUN
ajbmeb-3082	69	19	sheet	sheet	NOUN
ajbmeb-3082	69	20	lines	line	NOUN
ajbmeb-3082	69	21	020	020	NUM
ajbmeb-3082	69	22	-	-	PUNCT
ajbmeb-3082	69	23	021	021	NUM
ajbmeb-3082	69	24	-	-	PUNCT
ajbmeb-3082	69	25	022	022	NOUN
ajbmeb-3082	69	26	under	under	ADP
ajbmeb-3082	69	27	“	"	PUNCT
ajbmeb-3082	69	28	intangible	intangible	ADJ
ajbmeb-3082	69	29	assets	asset	NOUN
ajbmeb-3082	69	30	,	,	PUNCT
ajbmeb-3082	69	31	”	"	PUNCT
ajbmeb-3082	69	32	which	which	PRON
ajbmeb-3082	69	33	provides	provide	VERB
ajbmeb-3082	69	34	aggregated	aggregate	VERB
ajbmeb-3082	69	35	data	datum	NOUN
ajbmeb-3082	69	36	that	that	PRON
ajbmeb-3082	69	37	does	do	AUX
ajbmeb-3082	69	38	not	not	PART
ajbmeb-3082	69	39	allow	allow	VERB
ajbmeb-3082	69	40	obtaining	obtain	VERB
ajbmeb-3082	69	41	or	or	CCONJ
ajbmeb-3082	69	42	analyzing	analyze	VERB
ajbmeb-3082	69	43	detailed	detailed	ADJ
ajbmeb-3082	69	44	information	information	NOUN
ajbmeb-3082	69	45	on	on	ADP
ajbmeb-3082	69	46	intellectual	intellectual	ADJ
ajbmeb-3082	69	47	property	property	NOUN
ajbmeb-3082	69	48	objects	object	NOUN
ajbmeb-3082	69	49	.	.	PUNCT
ajbmeb-3082	70	1	therefore	therefore	ADV
ajbmeb-3082	70	2	,	,	PUNCT
ajbmeb-3082	70	3	he	he	PRON
ajbmeb-3082	70	4	considers	consider	VERB
ajbmeb-3082	70	5	it	it	PRON
ajbmeb-3082	70	6	appropriate	appropriate	ADJ
ajbmeb-3082	70	7	to	to	PART
ajbmeb-3082	70	8	introduce	introduce	VERB
ajbmeb-3082	70	9	an	an	DET
ajbmeb-3082	70	10	additional	additional	ADJ
ajbmeb-3082	70	11	reporting	reporting	NOUN
ajbmeb-3082	70	12	form	form	NOUN
ajbmeb-3082	70	13	—	—	PUNCT
ajbmeb-3082	70	14	a	a	DET
ajbmeb-3082	70	15	register	register	NOUN
ajbmeb-3082	70	16	entitled	entitle	VERB
ajbmeb-3082	70	17	“	"	PUNCT
ajbmeb-3082	70	18	depreciable	depreciable	ADJ
ajbmeb-3082	70	19	assets	asset	NOUN
ajbmeb-3082	70	20	,	,	PUNCT
ajbmeb-3082	70	21	”	"	PUNCT
ajbmeb-3082	70	22	which	which	PRON
ajbmeb-3082	70	23	would	would	AUX
ajbmeb-3082	70	24	consolidate	consolidate	VERB
ajbmeb-3082	70	25	complete	complete	ADJ
ajbmeb-3082	70	26	information	information	NOUN
ajbmeb-3082	70	27	on	on	ADP
ajbmeb-3082	70	28	intellectual	intellectual	ADJ
ajbmeb-3082	70	29	property	property	NOUN
ajbmeb-3082	70	30	objects	object	NOUN
ajbmeb-3082	70	31	into	into	ADP
ajbmeb-3082	70	32	the	the	DET
ajbmeb-3082	70	33	balance	balance	NOUN
ajbmeb-3082	70	34	sheet	sheet	NOUN
ajbmeb-3082	70	35	(	(	PUNCT
ajbmeb-3082	70	36	form	form	NOUN
ajbmeb-3082	70	37	no	no	NOUN
ajbmeb-3082	70	38	.	.	NOUN
ajbmeb-3082	70	39	1	1	NUM
ajbmeb-3082	70	40	)	)	PUNCT
ajbmeb-3082	70	41	.	.	PUNCT
ajbmeb-3082	71	1	s.	s.	PROPN
ajbmeb-3082	71	2	qodirov	qodirov	PROPN
ajbmeb-3082	71	3	,	,	PUNCT
ajbmeb-3082	71	4	supporting	support	VERB
ajbmeb-3082	71	5	these	these	DET
ajbmeb-3082	71	6	views	view	NOUN
ajbmeb-3082	71	7	,	,	PUNCT
ajbmeb-3082	71	8	studied	study	VERB
ajbmeb-3082	71	9	foreign	foreign	ADJ
ajbmeb-3082	71	10	practices	practice	NOUN
ajbmeb-3082	71	11	(	(	PUNCT
ajbmeb-3082	71	12	germany	germany	PROPN
ajbmeb-3082	71	13	,	,	PUNCT
ajbmeb-3082	71	14	russia	russia	PROPN
ajbmeb-3082	71	15	,	,	PUNCT
ajbmeb-3082	71	16	italy	italy	PROPN
ajbmeb-3082	71	17	,	,	PUNCT
ajbmeb-3082	71	18	and	and	CCONJ
ajbmeb-3082	71	19	others	other	NOUN
ajbmeb-3082	71	20	)	)	PUNCT
ajbmeb-3082	71	21	and	and	CCONJ
ajbmeb-3082	71	22	suggested	suggest	VERB
ajbmeb-3082	71	23	that	that	SCONJ
ajbmeb-3082	71	24	,	,	PUNCT
ajbmeb-3082	71	25	in	in	ADP
ajbmeb-3082	71	26	the	the	DET
ajbmeb-3082	71	27	current	current	ADJ
ajbmeb-3082	71	28	“	"	PUNCT
ajbmeb-3082	71	29	statement	statement	NOUN
ajbmeb-3082	71	30	of	of	ADP
ajbmeb-3082	71	31	financial	financial	ADJ
ajbmeb-3082	71	32	position	position	NOUN
ajbmeb-3082	71	33	”	"	PUNCT
ajbmeb-3082	71	34	(	(	PUNCT
ajbmeb-3082	71	35	balance	balance	NOUN
ajbmeb-3082	71	36	sheet	sheet	NOUN
ajbmeb-3082	71	37	,	,	PUNCT
ajbmeb-3082	71	38	form	form	VERB
ajbmeb-3082	71	39	no	no	NOUN
ajbmeb-3082	71	40	.	.	NOUN
ajbmeb-3082	71	41	1	1	NUM
ajbmeb-3082	71	42	)	)	PUNCT
ajbmeb-3082	71	43	,	,	PUNCT
ajbmeb-3082	71	44	it	it	PRON
ajbmeb-3082	71	45	would	would	AUX
ajbmeb-3082	71	46	be	be	AUX
ajbmeb-3082	71	47	more	more	ADV
ajbmeb-3082	71	48	appropriate	appropriate	ADJ
ajbmeb-3082	71	49	if	if	SCONJ
ajbmeb-3082	71	50	assets	asset	NOUN
ajbmeb-3082	71	51	were	be	AUX
ajbmeb-3082	71	52	classified	classify	VERB
ajbmeb-3082	71	53	not	not	PART
ajbmeb-3082	71	54	by	by	ADP
ajbmeb-3082	71	55	the	the	DET
ajbmeb-3082	71	56	longest	long	ADJ
ajbmeb-3082	71	57	useful	useful	ADJ
ajbmeb-3082	71	58	life	life	NOUN
ajbmeb-3082	71	59	but	but	CCONJ
ajbmeb-3082	71	60	from	from	ADP
ajbmeb-3082	71	61	the	the	DET
ajbmeb-3082	71	62	perspective	perspective	NOUN
ajbmeb-3082	71	63	of	of	ADP
ajbmeb-3082	71	64	profitability	profitability	NOUN
ajbmeb-3082	71	65	.	.	PUNCT
ajbmeb-3082	72	1	for	for	ADP
ajbmeb-3082	72	2	investors	investor	NOUN
ajbmeb-3082	72	3	,	,	PUNCT
ajbmeb-3082	72	4	information	information	NOUN
ajbmeb-3082	72	5	about	about	ADP
ajbmeb-3082	72	6	assets	asset	NOUN
ajbmeb-3082	72	7	that	that	PRON
ajbmeb-3082	72	8	generate	generate	VERB
ajbmeb-3082	72	9	higher	high	ADJ
ajbmeb-3082	72	10	income	income	NOUN
ajbmeb-3082	72	11	is	be	AUX
ajbmeb-3082	72	12	of	of	ADP
ajbmeb-3082	72	13	primary	primary	ADJ
ajbmeb-3082	72	14	importance	importance	NOUN
ajbmeb-3082	72	15	.	.	PUNCT
ajbmeb-3082	73	1	from	from	ADP
ajbmeb-3082	73	2	these	these	DET
ajbmeb-3082	73	3	opinions	opinion	NOUN
ajbmeb-3082	73	4	,	,	PUNCT
ajbmeb-3082	73	5	it	it	PRON
ajbmeb-3082	73	6	can	can	AUX
ajbmeb-3082	73	7	be	be	AUX
ajbmeb-3082	73	8	concluded	conclude	VERB
ajbmeb-3082	73	9	that	that	SCONJ
ajbmeb-3082	73	10	the	the	DET
ajbmeb-3082	73	11	presentation	presentation	NOUN
ajbmeb-3082	73	12	of	of	ADP
ajbmeb-3082	73	13	intangible	intangible	ADJ
ajbmeb-3082	73	14	assets	asset	NOUN
ajbmeb-3082	73	15	in	in	ADP
ajbmeb-3082	73	16	financial	financial	ADJ
ajbmeb-3082	73	17	statements	statement	NOUN
ajbmeb-3082	73	18	requires	require	VERB
ajbmeb-3082	73	19	continuous	continuous	ADJ
ajbmeb-3082	73	20	improvement	improvement	NOUN
ajbmeb-3082	73	21	.	.	PUNCT
ajbmeb-3082	74	1	for	for	ADP
ajbmeb-3082	74	2	this	this	DET
ajbmeb-3082	74	3	purpose	purpose	NOUN
ajbmeb-3082	74	4	,	,	PUNCT
ajbmeb-3082	74	5	we	we	PRON
ajbmeb-3082	74	6	propose	propose	VERB
ajbmeb-3082	74	7	reflecting	reflect	VERB
ajbmeb-3082	74	8	information	information	NOUN
ajbmeb-3082	74	9	on	on	ADP
ajbmeb-3082	74	10	asset	asset	NOUN
ajbmeb-3082	74	11	impairment	impairment	NOUN
ajbmeb-3082	74	12	in	in	ADP
ajbmeb-3082	74	13	line	line	NOUN
ajbmeb-3082	74	14	with	with	ADP
ajbmeb-3082	74	15	international	international	ADJ
ajbmeb-3082	74	16	standards	standard	NOUN
ajbmeb-3082	74	17	.	.	PUNCT
ajbmeb-3082	75	1	it	it	PRON
ajbmeb-3082	75	2	is	be	AUX
ajbmeb-3082	75	3	recommended	recommend	VERB
ajbmeb-3082	75	4	to	to	PART
ajbmeb-3082	75	5	introduce	introduce	VERB
ajbmeb-3082	75	6	a	a	DET
ajbmeb-3082	75	7	new	new	ADJ
ajbmeb-3082	75	8	line	line	NOUN
ajbmeb-3082	75	9	item	item	NOUN
ajbmeb-3082	75	10	“	"	PUNCT
ajbmeb-3082	75	11	losses	loss	NOUN
ajbmeb-3082	75	12	from	from	ADP
ajbmeb-3082	75	13	asset	asset	NOUN
ajbmeb-3082	75	14	impairment	impairment	NOUN
ajbmeb-3082	75	15	”	"	PUNCT
ajbmeb-3082	75	16	into	into	ADP
ajbmeb-3082	75	17	the	the	DET
ajbmeb-3082	75	18	“	"	PUNCT
ajbmeb-3082	75	19	statement	statement	NOUN
ajbmeb-3082	75	20	of	of	ADP
ajbmeb-3082	75	21	financial	financial	ADJ
ajbmeb-3082	75	22	performance	performance	NOUN
ajbmeb-3082	75	23	.	.	PUNCT
ajbmeb-3082	75	24	”	"	PUNCT
ajbmeb-3082	76	1	this	this	DET
ajbmeb-3082	76	2	information	information	NOUN
ajbmeb-3082	76	3	would	would	AUX
ajbmeb-3082	76	4	be	be	AUX
ajbmeb-3082	76	5	based	base	VERB
ajbmeb-3082	76	6	on	on	ADP
ajbmeb-3082	76	7	account	account	NOUN
ajbmeb-3082	76	8	0540	0540	NUM
ajbmeb-3082	76	9	–	–	PUNCT
ajbmeb-3082	76	10	“	"	PUNCT
ajbmeb-3082	76	11	capital	capital	NOUN
ajbmeb-3082	76	12	investments	investment	NOUN
ajbmeb-3082	76	13	in	in	ADP
ajbmeb-3082	76	14	intangible	intangible	ADJ
ajbmeb-3082	76	15	assets	asset	NOUN
ajbmeb-3082	76	16	and	and	CCONJ
ajbmeb-3082	76	17	reserve	reserve	NOUN
ajbmeb-3082	76	18	for	for	ADP
ajbmeb-3082	76	19	impairment	impairment	NOUN
ajbmeb-3082	76	20	of	of	ADP
ajbmeb-3082	76	21	right	right	ADJ
ajbmeb-3082	76	22	-	-	PUNCT
ajbmeb-3082	76	23	of	of	ADP
ajbmeb-3082	76	24	-	-	PUNCT
ajbmeb-3082	76	25	use	use	NOUN
ajbmeb-3082	76	26	assets	asset	NOUN
ajbmeb-3082	76	27	”	"	PUNCT
ajbmeb-3082	76	28	(	(	PUNCT
ajbmeb-3082	76	29	contra	contra	PROPN
ajbmeb-3082	76	30	-	-	ADJ
ajbmeb-3082	76	31	asset	asset	NOUN
ajbmeb-3082	76	32	account	account	NOUN
ajbmeb-3082	76	33	)	)	PUNCT
ajbmeb-3082	76	34	,	,	PUNCT
ajbmeb-3082	76	35	as	as	SCONJ
ajbmeb-3082	76	36	suggested	suggest	VERB
ajbmeb-3082	76	37	in	in	ADP
ajbmeb-3082	76	38	paragraph	paragraph	NOUN
ajbmeb-3082	76	39	3.2	3.2	NUM
ajbmeb-3082	76	40	of	of	ADP
ajbmeb-3082	76	41	this	this	DET
ajbmeb-3082	76	42	study	study	NOUN
ajbmeb-3082	76	43	.	.	PUNCT
ajbmeb-3082	77	1	here	here	ADV
ajbmeb-3082	77	2	,	,	PUNCT
ajbmeb-3082	77	3	impairment	impairment	ADJ
ajbmeb-3082	77	4	loss	loss	NOUN
ajbmeb-3082	77	5	refers	refer	VERB
ajbmeb-3082	77	6	to	to	ADP
ajbmeb-3082	77	7	the	the	DET
ajbmeb-3082	77	8	amount	amount	NOUN
ajbmeb-3082	77	9	by	by	ADP
ajbmeb-3082	77	10	which	which	PRON
ajbmeb-3082	77	11	the	the	DET
ajbmeb-3082	77	12	carrying	carrying	NOUN
ajbmeb-3082	77	13	amount	amount	NOUN
ajbmeb-3082	77	14	of	of	ADP
ajbmeb-3082	77	15	an	an	DET
ajbmeb-3082	77	16	asset	asset	NOUN
ajbmeb-3082	77	17	or	or	CCONJ
ajbmeb-3082	77	18	a	a	DET
ajbmeb-3082	77	19	cashgenerating	cashgenerating	NOUN
ajbmeb-3082	77	20	unit	unit	NOUN
ajbmeb-3082	77	21	exceeds	exceed	VERB
ajbmeb-3082	77	22	its	its	PRON
ajbmeb-3082	77	23	recoverable	recoverable	ADJ
ajbmeb-3082	77	24	amount	amount	NOUN
ajbmeb-3082	77	25	.	.	PUNCT
ajbmeb-3082	78	1	if	if	SCONJ
ajbmeb-3082	78	2	the	the	DET
ajbmeb-3082	78	3	carrying	carrying	NOUN
ajbmeb-3082	78	4	amount	amount	NOUN
ajbmeb-3082	78	5	of	of	ADP
ajbmeb-3082	78	6	an	an	DET
ajbmeb-3082	78	7	intangible	intangible	ADJ
ajbmeb-3082	78	8	asset	asset	NOUN
ajbmeb-3082	78	9	exceeds	exceed	VERB
ajbmeb-3082	78	10	its	its	PRON
ajbmeb-3082	78	11	recoverable	recoverable	ADJ
ajbmeb-3082	78	12	amount	amount	NOUN
ajbmeb-3082	78	13	,	,	PUNCT
ajbmeb-3082	78	14	the	the	DET
ajbmeb-3082	78	15	asset	asset	NOUN
ajbmeb-3082	78	16	is	be	AUX
ajbmeb-3082	78	17	considered	consider	VERB
ajbmeb-3082	78	18	impaired	impaired	ADJ
ajbmeb-3082	78	19	.	.	PUNCT
ajbmeb-3082	79	1	at	at	ADP
ajbmeb-3082	79	2	the	the	DET
ajbmeb-3082	79	3	end	end	NOUN
ajbmeb-3082	79	4	of	of	ADP
ajbmeb-3082	79	5	each	each	DET
ajbmeb-3082	79	6	reporting	reporting	NOUN
ajbmeb-3082	79	7	period	period	NOUN
ajbmeb-3082	79	8	,	,	PUNCT
ajbmeb-3082	79	9	the	the	DET
ajbmeb-3082	79	10	company	company	NOUN
ajbmeb-3082	79	11	must	must	AUX
ajbmeb-3082	79	12	assess	assess	VERB
ajbmeb-3082	79	13	whether	whether	SCONJ
ajbmeb-3082	79	14	there	there	PRON
ajbmeb-3082	79	15	are	be	VERB
ajbmeb-3082	79	16	any	any	DET
ajbmeb-3082	79	17	indications	indication	NOUN
ajbmeb-3082	79	18	of	of	ADP
ajbmeb-3082	79	19	impairment	impairment	NOUN
ajbmeb-3082	79	20	.	.	PUNCT
ajbmeb-3082	80	1	if	if	SCONJ
ajbmeb-3082	80	2	such	such	ADJ
ajbmeb-3082	80	3	indications	indication	NOUN
ajbmeb-3082	80	4	exist	exist	VERB
ajbmeb-3082	80	5	,	,	PUNCT
ajbmeb-3082	80	6	the	the	DET
ajbmeb-3082	80	7	company	company	NOUN
ajbmeb-3082	80	8	should	should	AUX
ajbmeb-3082	80	9	estimate	estimate	VERB
ajbmeb-3082	80	10	the	the	DET
ajbmeb-3082	80	11	recoverable	recoverable	ADJ
ajbmeb-3082	80	12	amount	amount	NOUN
ajbmeb-3082	80	13	of	of	ADP
ajbmeb-3082	80	14	the	the	DET
ajbmeb-3082	80	15	intangible	intangible	ADJ
ajbmeb-3082	80	16	asset	asset	NOUN
ajbmeb-3082	80	17	.	.	PUNCT
ajbmeb-3082	81	1	the	the	DET
ajbmeb-3082	81	2	ability	ability	NOUN
ajbmeb-3082	81	3	of	of	ADP
ajbmeb-3082	81	4	an	an	DET
ajbmeb-3082	81	5	intangible	intangible	ADJ
ajbmeb-3082	81	6	asset	asset	NOUN
ajbmeb-3082	81	7	to	to	PART
ajbmeb-3082	81	8	generate	generate	VERB
ajbmeb-3082	81	9	sufficient	sufficient	ADJ
ajbmeb-3082	81	10	future	future	ADJ
ajbmeb-3082	81	11	economic	economic	ADJ
ajbmeb-3082	81	12	benefits	benefit	NOUN
ajbmeb-3082	81	13	to	to	PART
ajbmeb-3082	81	14	recover	recover	VERB
ajbmeb-3082	81	15	its	its	PRON
ajbmeb-3082	81	16	carrying	carrying	NOUN
ajbmeb-3082	81	17	amount	amount	NOUN
ajbmeb-3082	81	18	is	be	AUX
ajbmeb-3082	81	19	usually	usually	ADV
ajbmeb-3082	81	20	subject	subject	ADJ
ajbmeb-3082	81	21	to	to	ADP
ajbmeb-3082	81	22	greater	great	ADJ
ajbmeb-3082	81	23	uncertainty	uncertainty	NOUN
ajbmeb-3082	81	24	if	if	SCONJ
ajbmeb-3082	81	25	the	the	DET
ajbmeb-3082	81	26	asset	asset	NOUN
ajbmeb-3082	81	27	is	be	AUX
ajbmeb-3082	81	28	not	not	PART
ajbmeb-3082	81	29	yet	yet	ADV
ajbmeb-3082	81	30	available	available	ADJ
ajbmeb-3082	81	31	for	for	ADP
ajbmeb-3082	81	32	use	use	NOUN
ajbmeb-3082	81	33	.	.	PUNCT
ajbmeb-3082	82	1	therefore	therefore	ADV
ajbmeb-3082	82	2	,	,	PUNCT
ajbmeb-3082	82	3	intangible	intangible	ADJ
ajbmeb-3082	82	4	assets	asset	NOUN
ajbmeb-3082	82	5	not	not	PART
ajbmeb-3082	82	6	yet	yet	ADV
ajbmeb-3082	82	7	available	available	ADJ
ajbmeb-3082	82	8	for	for	ADP
ajbmeb-3082	82	9	use	use	NOUN
ajbmeb-3082	82	10	must	must	AUX
ajbmeb-3082	82	11	be	be	AUX
ajbmeb-3082	82	12	tested	test	VERB
ajbmeb-3082	82	13	for	for	ADP
ajbmeb-3082	82	14	impairment	impairment	NOUN
ajbmeb-3082	82	15	at	at	ADV
ajbmeb-3082	82	16	least	least	ADJ
ajbmeb-3082	82	17	annually	annually	ADV
ajbmeb-3082	82	18	.	.	PUNCT
ajbmeb-3082	83	1	if	if	SCONJ
ajbmeb-3082	83	2	the	the	DET
ajbmeb-3082	83	3	recoverable	recoverable	ADJ
ajbmeb-3082	83	4	amount	amount	NOUN
ajbmeb-3082	83	5	of	of	ADP
ajbmeb-3082	83	6	an	an	DET
ajbmeb-3082	83	7	intangible	intangible	ADJ
ajbmeb-3082	83	8	asset	asset	NOUN
ajbmeb-3082	83	9	is	be	AUX
ajbmeb-3082	83	10	less	less	ADJ
ajbmeb-3082	83	11	than	than	ADP
ajbmeb-3082	83	12	its	its	PRON
ajbmeb-3082	83	13	carrying	carrying	NOUN
ajbmeb-3082	83	14	amount	amount	NOUN
ajbmeb-3082	83	15	,	,	PUNCT
ajbmeb-3082	83	16	the	the	DET
ajbmeb-3082	83	17	carrying	carry	VERB
ajbmeb-3082	83	18	amount	amount	NOUN
ajbmeb-3082	83	19	must	must	AUX
ajbmeb-3082	83	20	be	be	AUX
ajbmeb-3082	83	21	reduced	reduce	VERB
ajbmeb-3082	83	22	to	to	ADP
ajbmeb-3082	83	23	the	the	DET
ajbmeb-3082	83	24	recoverable	recoverable	ADJ
ajbmeb-3082	83	25	amount	amount	NOUN
ajbmeb-3082	83	26	.	.	PUNCT
ajbmeb-3082	84	1	such	such	DET
ajbmeb-3082	84	2	a	a	DET
ajbmeb-3082	84	3	reduction	reduction	NOUN
ajbmeb-3082	84	4	is	be	AUX
ajbmeb-3082	84	5	recognized	recognize	VERB
ajbmeb-3082	84	6	as	as	ADP
ajbmeb-3082	84	7	an	an	DET
ajbmeb-3082	84	8	impairment	impairment	ADJ
ajbmeb-3082	84	9	loss	loss	NOUN
ajbmeb-3082	84	10	.	.	PUNCT
ajbmeb-3082	85	1	impairment	impairment	ADJ
ajbmeb-3082	85	2	losses	loss	NOUN
ajbmeb-3082	85	3	on	on	ADP
ajbmeb-3082	85	4	intangible	intangible	ADJ
ajbmeb-3082	85	5	assets	asset	NOUN
ajbmeb-3082	85	6	are	be	AUX
ajbmeb-3082	85	7	recognized	recognize	VERB
ajbmeb-3082	85	8	directly	directly	ADV
ajbmeb-3082	85	9	in	in	ADP
ajbmeb-3082	85	10	profit	profit	NOUN
ajbmeb-3082	85	11	or	or	CCONJ
ajbmeb-3082	85	12	loss	loss	NOUN
ajbmeb-3082	85	13	.	.	PUNCT
ajbmeb-3082	86	1	it	it	PRON
ajbmeb-3082	86	2	is	be	AUX
ajbmeb-3082	86	3	noteworthy	noteworthy	ADJ
ajbmeb-3082	86	4	that	that	SCONJ
ajbmeb-3082	86	5	the	the	DET
ajbmeb-3082	86	6	ministry	ministry	PROPN
ajbmeb-3082	86	7	of	of	ADP
ajbmeb-3082	86	8	economy	economy	NOUN
ajbmeb-3082	86	9	and	and	CCONJ
ajbmeb-3082	86	10	finance	finance	NOUN
ajbmeb-3082	86	11	of	of	ADP
ajbmeb-3082	86	12	the	the	DET
ajbmeb-3082	86	13	republic	republic	NOUN
ajbmeb-3082	86	14	of	of	ADP
ajbmeb-3082	86	15	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	86	16	has	have	AUX
ajbmeb-3082	86	17	developed	develop	VERB
ajbmeb-3082	86	18	the	the	DET
ajbmeb-3082	86	19	“	"	PUNCT
ajbmeb-3082	86	20	regulation	regulation	NOUN
ajbmeb-3082	86	21	on	on	ADP
ajbmeb-3082	86	22	the	the	DET
ajbmeb-3082	86	23	timing	timing	NOUN
ajbmeb-3082	86	24	,	,	PUNCT
ajbmeb-3082	86	25	composition	composition	NOUN
ajbmeb-3082	86	26	,	,	PUNCT
ajbmeb-3082	86	27	and	and	CCONJ
ajbmeb-3082	86	28	content	content	NOUN
ajbmeb-3082	86	29	of	of	ADP
ajbmeb-3082	86	30	financial	financial	ADJ
ajbmeb-3082	86	31	reporting	reporting	NOUN
ajbmeb-3082	86	32	.	.	PUNCT
ajbmeb-3082	86	33	”	"	PUNCT
ajbmeb-3082	87	1	according	accord	VERB
ajbmeb-3082	87	2	to	to	ADP
ajbmeb-3082	87	3	this	this	DET
ajbmeb-3082	87	4	regulation	regulation	NOUN
ajbmeb-3082	87	5	,	,	PUNCT
ajbmeb-3082	87	6	in	in	ADP
ajbmeb-3082	87	7	determining	determine	VERB
ajbmeb-3082	87	8	the	the	DET
ajbmeb-3082	87	9	“	"	PUNCT
ajbmeb-3082	87	10	profit	profit	NOUN
ajbmeb-3082	87	11	(	(	PUNCT
ajbmeb-3082	87	12	loss	loss	NOUN
ajbmeb-3082	87	13	)	)	PUNCT
ajbmeb-3082	87	14	from	from	ADP
ajbmeb-3082	87	15	operating	operate	VERB
ajbmeb-3082	87	16	activities	activity	NOUN
ajbmeb-3082	87	17	”	"	PUNCT
ajbmeb-3082	87	18	(	(	PUNCT
ajbmeb-3082	87	19	lines	line	NOUN
ajbmeb-3082	87	20	030	030	NOUN
ajbmeb-3082	87	21	-	-	PUNCT
ajbmeb-3082	87	22	040	040	NUM
ajbmeb-3082	87	23	+	+	NOUN
ajbmeb-3082	87	24	090	090	NUM
ajbmeb-3082	87	25	)	)	PUNCT
ajbmeb-3082	87	26	in	in	ADP
ajbmeb-3082	87	27	the	the	DET
ajbmeb-3082	87	28	“	"	PUNCT
ajbmeb-3082	87	29	statement	statement	NOUN
ajbmeb-3082	87	30	of	of	ADP
ajbmeb-3082	87	31	financial	financial	ADJ
ajbmeb-3082	87	32	performance	performance	NOUN
ajbmeb-3082	87	33	,	,	PUNCT
ajbmeb-3082	87	34	”	"	PUNCT
ajbmeb-3082	87	35	the	the	DET
ajbmeb-3082	87	36	inclusion	inclusion	NOUN
ajbmeb-3082	87	37	of	of	ADP
ajbmeb-3082	87	38	a	a	DET
ajbmeb-3082	87	39	new	new	ADJ
ajbmeb-3082	87	40	line	line	NOUN
ajbmeb-3082	87	41	item	item	NOUN
ajbmeb-3082	87	42	—	—	PUNCT
ajbmeb-3082	87	43	“	"	PUNCT
ajbmeb-3082	87	44	losses	loss	NOUN
ajbmeb-3082	87	45	from	from	ADP
ajbmeb-3082	87	46	asset	asset	NOUN
ajbmeb-3082	87	47	impairment	impairment	NOUN
ajbmeb-3082	87	48	”	"	PUNCT
ajbmeb-3082	87	49	(	(	PUNCT
ajbmeb-3082	87	50	line	line	NOUN
ajbmeb-3082	87	51	080	080	NUM
ajbmeb-3082	87	52	)	)	PUNCT
ajbmeb-3082	87	53	—	—	PUNCT
ajbmeb-3082	87	54	is	be	AUX
ajbmeb-3082	87	55	recommended	recommend	VERB
ajbmeb-3082	87	56	in	in	ADP
ajbmeb-3082	87	57	the	the	DET
ajbmeb-3082	87	58	model	model	NOUN
ajbmeb-3082	87	59	form	form	NOUN
ajbmeb-3082	87	60	of	of	ADP
ajbmeb-3082	87	61	the	the	DET
ajbmeb-3082	87	62	report	report	NOUN
ajbmeb-3082	87	63	.	.	PUNCT
ajbmeb-3082	88	1	american	american	ADJ
ajbmeb-3082	88	2	journal	journal	PROPN
ajbmeb-3082	88	3	of	of	ADP
ajbmeb-3082	88	4	business	business	NOUN
ajbmeb-3082	88	5	management	management	NOUN
ajbmeb-3082	88	6	,	,	PUNCT
ajbmeb-3082	88	7	economics	economic	NOUN
ajbmeb-3082	88	8	and	and	CCONJ
ajbmeb-3082	88	9	banking	banking	NOUN
ajbmeb-3082	88	10	volume	volume	NOUN
ajbmeb-3082	88	11	40	40	NUM
ajbmeb-3082	89	1	september2025	september2025	PROPN
ajbmeb-3082	89	2	p	p	NOUN
ajbmeb-3082	89	3	a	a	DET
ajbmeb-3082	89	4	g	g	NOUN
ajbmeb-3082	89	5	e	e	NOUN
ajbmeb-3082	90	1	|	|	ADV
ajbmeb-3082	90	2	38	38	NUM
ajbmeb-3082	90	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	90	4	statement	statement	NOUN
ajbmeb-3082	90	5	of	of	ADP
ajbmeb-3082	90	6	profit	profit	NOUN
ajbmeb-3082	90	7	or	or	CCONJ
ajbmeb-3082	90	8	loss	loss	NOUN
ajbmeb-3082	90	9	and	and	CCONJ
ajbmeb-3082	90	10	other	other	ADJ
ajbmeb-3082	90	11	comprehensive	comprehensive	ADJ
ajbmeb-3082	90	12	income	income	NOUN
ajbmeb-3082	90	13	description	description	NOUN
ajbmeb-3082	90	14	of	of	ADP
ajbmeb-3082	90	15	indicators	indicator	NOUN
ajbmeb-3082	90	16	line	line	NOUN
ajbmeb-3082	90	17	item	item	NOUN
ajbmeb-3082	90	18	code	code	NOUN
ajbmeb-3082	90	19	in	in	ADP
ajbmeb-3082	90	20	the	the	DET
ajbmeb-3082	90	21	corresponding	corresponding	ADJ
ajbmeb-3082	90	22	period	period	NOUN
ajbmeb-3082	90	23	of	of	ADP
ajbmeb-3082	90	24	the	the	DET
ajbmeb-3082	90	25	previous	previous	ADJ
ajbmeb-3082	90	26	year	year	NOUN
ajbmeb-3082	90	27	for	for	ADP
ajbmeb-3082	90	28	the	the	DET
ajbmeb-3082	90	29	reporting	reporting	NOUN
ajbmeb-3082	90	30	period	period	NOUN
ajbmeb-3082	90	31	profit	profit	NOUN
ajbmeb-3082	90	32	expenses	expense	NOUN
ajbmeb-3082	90	33	(	(	PUNCT
ajbmeb-3082	90	34	losses	loss	NOUN
ajbmeb-3082	90	35	)	)	PUNCT
ajbmeb-3082	90	36	profit	profit	NOUN
ajbmeb-3082	90	37	expenses	expense	NOUN
ajbmeb-3082	90	38	(	(	PUNCT
ajbmeb-3082	90	39	losses	loss	NOUN
ajbmeb-3082	90	40	)	)	PUNCT
ajbmeb-3082	90	41	1	1	NUM
ajbmeb-3082	90	42	2	2	NUM
ajbmeb-3082	90	43	3	3	NUM
ajbmeb-3082	90	44	4	4	NUM
ajbmeb-3082	90	45	5	5	NUM
ajbmeb-3082	90	46	6	6	NUM
ajbmeb-3082	90	47	total	total	ADJ
ajbmeb-3082	90	48	operating	operating	NOUN
ajbmeb-3082	90	49	expenses	expense	NOUN
ajbmeb-3082	90	50	for	for	ADP
ajbmeb-3082	90	51	the	the	DET
ajbmeb-3082	90	52	period	period	NOUN
ajbmeb-3082	90	53	(	(	PUNCT
ajbmeb-3082	90	54	line	line	NOUN
ajbmeb-3082	90	55	050	050	NUM
ajbmeb-3082	90	56	+	+	NUM
ajbmeb-3082	90	57	060	060	NUM
ajbmeb-3082	90	58	+	+	PRON
ajbmeb-3082	90	59	070	070	NUM
ajbmeb-3082	90	60	+	+	NOUN
ajbmeb-3082	90	61	080	080	NUM
ajbmeb-3082	90	62	)	)	PUNCT
ajbmeb-3082	90	63	,	,	PUNCT
ajbmeb-3082	90	64	including	include	VERB
ajbmeb-3082	90	65	:	:	PUNCT
ajbmeb-3082	90	66	040	040	NUM
ajbmeb-3082	90	67	x	x	SYM
ajbmeb-3082	90	68	1000000	1000000	NUM
ajbmeb-3082	90	69	x	x	SYM
ajbmeb-3082	90	70	1500000	1500000	NUM
ajbmeb-3082	90	71	selling	selling	NOUN
ajbmeb-3082	90	72	expenses	expense	NOUN
ajbmeb-3082	90	73	.	.	PUNCT
ajbmeb-3082	91	1	050	050	NUM
ajbmeb-3082	91	2	x	x	SYM
ajbmeb-3082	91	3	400000	400000	NUM
ajbmeb-3082	91	4	x	x	SYM
ajbmeb-3082	91	5	450000	450000	NUM
ajbmeb-3082	91	6	administrative	administrative	ADJ
ajbmeb-3082	91	7	expenses	expense	NOUN
ajbmeb-3082	91	8	.	.	PUNCT
ajbmeb-3082	91	9	060	060	NUM
ajbmeb-3082	92	1	x	x	SYM
ajbmeb-3082	92	2	500000	500000	NUM
ajbmeb-3082	92	3	x	x	SYM
ajbmeb-3082	92	4	600000	600000	NUM
ajbmeb-3082	92	5	other	other	ADJ
ajbmeb-3082	92	6	operating	operating	NOUN
ajbmeb-3082	92	7	expenses	expense	NOUN
ajbmeb-3082	92	8	070	070	NUM
ajbmeb-3082	92	9	x	x	SYM
ajbmeb-3082	92	10	80000	80000	NUM
ajbmeb-3082	92	11	x	x	SYM
ajbmeb-3082	92	12	200000	200000	NUM
ajbmeb-3082	92	13	impairment	impairment	ADJ
ajbmeb-3082	92	14	losses	loss	NOUN
ajbmeb-3082	92	15	on	on	ADP
ajbmeb-3082	92	16	non	non	ADJ
ajbmeb-3082	92	17	-	-	ADJ
ajbmeb-3082	92	18	current	current	ADJ
ajbmeb-3082	92	19	assets	asset	NOUN
ajbmeb-3082	92	20	080	080	NUM
ajbmeb-3082	92	21	x	x	SYM
ajbmeb-3082	92	22	30000	30000	NUM
ajbmeb-3082	92	23	x	x	SYM
ajbmeb-3082	92	24	250000	250000	NUM
ajbmeb-3082	92	25	other	other	ADJ
ajbmeb-3082	92	26	revenues	revenue	NOUN
ajbmeb-3082	92	27	from	from	ADP
ajbmeb-3082	92	28	core	core	NOUN
ajbmeb-3082	92	29	activities	activity	NOUN
ajbmeb-3082	92	30	090	090	NUM
ajbmeb-3082	92	31	200000	200000	NUM
ajbmeb-3082	92	32	x	x	SYM
ajbmeb-3082	92	33	400000	400000	NUM
ajbmeb-3082	92	34	x	x	SYM
ajbmeb-3082	92	35	operating	operate	VERB
ajbmeb-3082	92	36	profit	profit	NOUN
ajbmeb-3082	92	37	(	(	PUNCT
ajbmeb-3082	92	38	loss	loss	NOUN
ajbmeb-3082	92	39	)	)	PUNCT
ajbmeb-3082	92	40	(	(	PUNCT
ajbmeb-3082	92	41	line	line	NOUN
ajbmeb-3082	92	42	030	030	NUM
ajbmeb-3082	92	43	–	–	PUNCT
ajbmeb-3082	92	44	040	040	NUM
ajbmeb-3082	92	45	+	+	NOUN
ajbmeb-3082	92	46	090	090	NUM
ajbmeb-3082	92	47	)	)	PUNCT
ajbmeb-3082	92	48	100	100	NUM
ajbmeb-3082	92	49	3500000	3500000	NUM
ajbmeb-3082	92	50	4200000	4200000	NUM
ajbmeb-3082	92	51	the	the	DET
ajbmeb-3082	92	52	proposed	propose	VERB
ajbmeb-3082	92	53	account	account	NOUN
ajbmeb-3082	92	54	“	"	PUNCT
ajbmeb-3082	92	55	losses	loss	NOUN
ajbmeb-3082	92	56	from	from	ADP
ajbmeb-3082	92	57	asset	asset	NOUN
ajbmeb-3082	92	58	impairment	impairment	NOUN
ajbmeb-3082	92	59	”	"	PUNCT
ajbmeb-3082	92	60	would	would	AUX
ajbmeb-3082	92	61	cover	cover	VERB
ajbmeb-3082	92	62	not	not	PART
ajbmeb-3082	92	63	only	only	ADV
ajbmeb-3082	92	64	the	the	DET
ajbmeb-3082	92	65	impairment	impairment	NOUN
ajbmeb-3082	92	66	of	of	ADP
ajbmeb-3082	92	67	intangible	intangible	ADJ
ajbmeb-3082	92	68	assets	asset	NOUN
ajbmeb-3082	92	69	but	but	CCONJ
ajbmeb-3082	92	70	also	also	ADV
ajbmeb-3082	92	71	the	the	DET
ajbmeb-3082	92	72	impairment	impairment	ADJ
ajbmeb-3082	92	73	losses	loss	NOUN
ajbmeb-3082	92	74	of	of	ADP
ajbmeb-3082	92	75	property	property	NOUN
ajbmeb-3082	92	76	,	,	PUNCT
ajbmeb-3082	92	77	plant	plant	NOUN
ajbmeb-3082	92	78	,	,	PUNCT
ajbmeb-3082	92	79	and	and	CCONJ
ajbmeb-3082	92	80	equipment	equipment	NOUN
ajbmeb-3082	92	81	.	.	PUNCT
ajbmeb-3082	93	1	as	as	ADP
ajbmeb-3082	93	2	a	a	DET
ajbmeb-3082	93	3	result	result	NOUN
ajbmeb-3082	93	4	,	,	PUNCT
ajbmeb-3082	93	5	this	this	DET
ajbmeb-3082	93	6	line	line	NOUN
ajbmeb-3082	93	7	item	item	NOUN
ajbmeb-3082	93	8	will	will	AUX
ajbmeb-3082	93	9	be	be	AUX
ajbmeb-3082	93	10	included	include	VERB
ajbmeb-3082	93	11	in	in	ADP
ajbmeb-3082	93	12	determining	determine	VERB
ajbmeb-3082	93	13	the	the	DET
ajbmeb-3082	93	14	company	company	NOUN
ajbmeb-3082	93	15	’s	’s	PART
ajbmeb-3082	93	16	operating	operating	NOUN
ajbmeb-3082	93	17	loss	loss	NOUN
ajbmeb-3082	93	18	.	.	PUNCT
ajbmeb-3082	94	1	according	accord	VERB
ajbmeb-3082	94	2	to	to	ADP
ajbmeb-3082	94	3	nas	nas	PROPN
ajbmeb-3082	94	4	7	7	NUM
ajbmeb-3082	94	5	“	"	PUNCT
ajbmeb-3082	94	6	intangible	intangible	ADJ
ajbmeb-3082	94	7	assets	asset	NOUN
ajbmeb-3082	94	8	”	"	PUNCT
ajbmeb-3082	94	9	,	,	PUNCT
ajbmeb-3082	94	10	special	special	ADJ
ajbmeb-3082	94	11	provisions	provision	NOUN
ajbmeb-3082	94	12	are	be	AUX
ajbmeb-3082	94	13	established	establish	VERB
ajbmeb-3082	94	14	for	for	ADP
ajbmeb-3082	94	15	the	the	DET
ajbmeb-3082	94	16	disclosure	disclosure	NOUN
ajbmeb-3082	94	17	of	of	ADP
ajbmeb-3082	94	18	information	information	NOUN
ajbmeb-3082	94	19	on	on	ADP
ajbmeb-3082	94	20	intangible	intangible	ADJ
ajbmeb-3082	94	21	assets	asset	NOUN
ajbmeb-3082	94	22	in	in	ADP
ajbmeb-3082	94	23	financial	financial	ADJ
ajbmeb-3082	94	24	statements	statement	NOUN
ajbmeb-3082	94	25	.	.	PUNCT
ajbmeb-3082	95	1	in	in	ADP
ajbmeb-3082	95	2	particular	particular	ADJ
ajbmeb-3082	95	3	,	,	PUNCT
ajbmeb-3082	95	4	the	the	DET
ajbmeb-3082	95	5	notes	note	NOUN
ajbmeb-3082	95	6	to	to	ADP
ajbmeb-3082	95	7	the	the	DET
ajbmeb-3082	95	8	financial	financial	ADJ
ajbmeb-3082	95	9	statements	statement	NOUN
ajbmeb-3082	95	10	must	must	AUX
ajbmeb-3082	95	11	disclose	disclose	VERB
ajbmeb-3082	95	12	the	the	DET
ajbmeb-3082	95	13	accounting	accounting	NOUN
ajbmeb-3082	95	14	policies	policy	NOUN
ajbmeb-3082	95	15	adopted	adopt	VERB
ajbmeb-3082	95	16	for	for	ADP
ajbmeb-3082	95	17	intangible	intangible	ADJ
ajbmeb-3082	95	18	assets	asset	NOUN
ajbmeb-3082	95	19	and	and	CCONJ
ajbmeb-3082	95	20	their	their	PRON
ajbmeb-3082	95	21	specific	specific	ADJ
ajbmeb-3082	95	22	groups	group	NOUN
ajbmeb-3082	95	23	,	,	PUNCT
ajbmeb-3082	95	24	including	include	VERB
ajbmeb-3082	95	25	the	the	DET
ajbmeb-3082	95	26	following	following	NOUN
ajbmeb-3082	95	27	:	:	PUNCT
ajbmeb-3082	95	28	1	1	X
ajbmeb-3082	95	29	.	.	X
ajbmeb-3082	95	30	useful	useful	ADJ
ajbmeb-3082	95	31	lives	life	NOUN
ajbmeb-3082	95	32	of	of	ADP
ajbmeb-3082	95	33	intangible	intangible	ADJ
ajbmeb-3082	95	34	assets	asset	NOUN
ajbmeb-3082	95	35	(	(	PUNCT
ajbmeb-3082	95	36	by	by	ADP
ajbmeb-3082	95	37	groups	group	NOUN
ajbmeb-3082	95	38	)	)	PUNCT
ajbmeb-3082	95	39	recognized	recognize	VERB
ajbmeb-3082	95	40	by	by	ADP
ajbmeb-3082	95	41	the	the	DET
ajbmeb-3082	95	42	entity	entity	NOUN
ajbmeb-3082	95	43	.	.	PUNCT
ajbmeb-3082	96	1	in	in	ADP
ajbmeb-3082	96	2	the	the	DET
ajbmeb-3082	96	3	course	course	NOUN
ajbmeb-3082	96	4	of	of	ADP
ajbmeb-3082	96	5	our	our	PRON
ajbmeb-3082	96	6	research	research	NOUN
ajbmeb-3082	96	7	,	,	PUNCT
ajbmeb-3082	96	8	we	we	PRON
ajbmeb-3082	96	9	emphasized	emphasize	VERB
ajbmeb-3082	96	10	the	the	DET
ajbmeb-3082	96	11	distinction	distinction	NOUN
ajbmeb-3082	96	12	between	between	ADP
ajbmeb-3082	96	13	intangible	intangible	ADJ
ajbmeb-3082	96	14	assets	asset	NOUN
ajbmeb-3082	96	15	with	with	ADP
ajbmeb-3082	96	16	definite	definite	ADJ
ajbmeb-3082	96	17	and	and	CCONJ
ajbmeb-3082	96	18	indefinite	indefinite	ADJ
ajbmeb-3082	96	19	useful	useful	ADJ
ajbmeb-3082	96	20	lives	life	NOUN
ajbmeb-3082	96	21	.	.	PUNCT
ajbmeb-3082	97	1	current	current	ADJ
ajbmeb-3082	97	2	legislation	legislation	NOUN
ajbmeb-3082	97	3	requires	require	VERB
ajbmeb-3082	97	4	that	that	SCONJ
ajbmeb-3082	97	5	intangible	intangible	ADJ
ajbmeb-3082	97	6	assets	asset	NOUN
ajbmeb-3082	97	7	without	without	ADP
ajbmeb-3082	97	8	a	a	DET
ajbmeb-3082	97	9	definite	definite	ADJ
ajbmeb-3082	97	10	useful	useful	ADJ
ajbmeb-3082	97	11	life	life	NOUN
ajbmeb-3082	97	12	be	be	AUX
ajbmeb-3082	97	13	written	write	VERB
ajbmeb-3082	97	14	off	off	ADP
ajbmeb-3082	97	15	within	within	ADP
ajbmeb-3082	97	16	five	five	NUM
ajbmeb-3082	97	17	years	year	NOUN
ajbmeb-3082	97	18	.	.	PUNCT
ajbmeb-3082	98	1	therefore	therefore	ADV
ajbmeb-3082	98	2	,	,	PUNCT
ajbmeb-3082	98	3	the	the	DET
ajbmeb-3082	98	4	company	company	NOUN
ajbmeb-3082	98	5	must	must	AUX
ajbmeb-3082	98	6	clearly	clearly	ADV
ajbmeb-3082	98	7	describe	describe	VERB
ajbmeb-3082	98	8	this	this	DET
ajbmeb-3082	98	9	policy	policy	NOUN
ajbmeb-3082	98	10	in	in	ADP
ajbmeb-3082	98	11	its	its	PRON
ajbmeb-3082	98	12	accounting	accounting	NOUN
ajbmeb-3082	98	13	policy	policy	NOUN
ajbmeb-3082	98	14	and	and	CCONJ
ajbmeb-3082	98	15	disclose	disclose	VERB
ajbmeb-3082	98	16	it	it	PRON
ajbmeb-3082	98	17	in	in	ADP
ajbmeb-3082	98	18	the	the	DET
ajbmeb-3082	98	19	financial	financial	ADJ
ajbmeb-3082	98	20	statements	statement	NOUN
ajbmeb-3082	98	21	.	.	PUNCT
ajbmeb-3082	99	1	2	2	X
ajbmeb-3082	99	2	.	.	X
ajbmeb-3082	99	3	methods	method	NOUN
ajbmeb-3082	99	4	of	of	ADP
ajbmeb-3082	99	5	amortization	amortization	NOUN
ajbmeb-3082	99	6	applied	apply	VERB
ajbmeb-3082	99	7	to	to	ADP
ajbmeb-3082	99	8	different	different	ADJ
ajbmeb-3082	99	9	groups	group	NOUN
ajbmeb-3082	99	10	of	of	ADP
ajbmeb-3082	99	11	intangible	intangible	ADJ
ajbmeb-3082	99	12	assets	asset	NOUN
ajbmeb-3082	99	13	.	.	PUNCT
ajbmeb-3082	100	1	the	the	DET
ajbmeb-3082	100	2	company	company	NOUN
ajbmeb-3082	100	3	must	must	AUX
ajbmeb-3082	100	4	disclose	disclose	VERB
ajbmeb-3082	100	5	in	in	ADP
ajbmeb-3082	100	6	its	its	PRON
ajbmeb-3082	100	7	financial	financial	ADJ
ajbmeb-3082	100	8	statements	statement	NOUN
ajbmeb-3082	100	9	the	the	DET
ajbmeb-3082	100	10	method	method	NOUN
ajbmeb-3082	100	11	of	of	ADP
ajbmeb-3082	100	12	amortization	amortization	NOUN
ajbmeb-3082	100	13	applied	apply	VERB
ajbmeb-3082	100	14	to	to	ADP
ajbmeb-3082	100	15	intangible	intangible	ADJ
ajbmeb-3082	100	16	assets	asset	NOUN
ajbmeb-3082	100	17	.	.	PUNCT
ajbmeb-3082	101	1	for	for	ADP
ajbmeb-3082	101	2	instance	instance	NOUN
ajbmeb-3082	101	3	,	,	PUNCT
ajbmeb-3082	101	4	if	if	SCONJ
ajbmeb-3082	101	5	the	the	DET
ajbmeb-3082	101	6	“	"	PUNCT
ajbmeb-3082	101	7	production	production	NOUN
ajbmeb-3082	101	8	method	method	NOUN
ajbmeb-3082	101	9	”	"	PUNCT
ajbmeb-3082	101	10	is	be	AUX
ajbmeb-3082	101	11	applied	apply	VERB
ajbmeb-3082	101	12	to	to	ADP
ajbmeb-3082	101	13	software	software	NOUN
ajbmeb-3082	101	14	,	,	PUNCT
ajbmeb-3082	101	15	this	this	DET
ajbmeb-3082	101	16	method	method	NOUN
ajbmeb-3082	101	17	should	should	AUX
ajbmeb-3082	101	18	remain	remain	VERB
ajbmeb-3082	101	19	consistent	consistent	ADJ
ajbmeb-3082	101	20	throughout	throughout	ADP
ajbmeb-3082	101	21	the	the	DET
ajbmeb-3082	101	22	reporting	reporting	NOUN
ajbmeb-3082	101	23	period	period	NOUN
ajbmeb-3082	101	24	.	.	PUNCT
ajbmeb-3082	102	1	any	any	DET
ajbmeb-3082	102	2	changes	change	NOUN
ajbmeb-3082	102	3	must	must	AUX
ajbmeb-3082	102	4	be	be	AUX
ajbmeb-3082	102	5	explained	explain	VERB
ajbmeb-3082	102	6	,	,	PUNCT
ajbmeb-3082	102	7	along	along	ADP
ajbmeb-3082	102	8	with	with	ADP
ajbmeb-3082	102	9	their	their	PRON
ajbmeb-3082	102	10	reasons	reason	NOUN
ajbmeb-3082	102	11	.	.	PUNCT
ajbmeb-3082	103	1	3	3	X
ajbmeb-3082	103	2	.	.	X
ajbmeb-3082	103	3	the	the	DET
ajbmeb-3082	103	4	gross	gross	ADJ
ajbmeb-3082	103	5	carrying	carrying	NOUN
ajbmeb-3082	103	6	amount	amount	NOUN
ajbmeb-3082	103	7	and	and	CCONJ
ajbmeb-3082	103	8	accumulated	accumulate	VERB
ajbmeb-3082	103	9	amortization	amortization	NOUN
ajbmeb-3082	103	10	of	of	ADP
ajbmeb-3082	103	11	all	all	DET
ajbmeb-3082	103	12	intangible	intangible	ADJ
ajbmeb-3082	103	13	assets	asset	NOUN
ajbmeb-3082	103	14	at	at	ADP
ajbmeb-3082	103	15	the	the	DET
ajbmeb-3082	103	16	beginning	beginning	NOUN
ajbmeb-3082	103	17	and	and	CCONJ
ajbmeb-3082	103	18	end	end	NOUN
ajbmeb-3082	103	19	of	of	ADP
ajbmeb-3082	103	20	the	the	DET
ajbmeb-3082	103	21	reporting	reporting	NOUN
ajbmeb-3082	103	22	period	period	NOUN
ajbmeb-3082	103	23	.	.	PUNCT
ajbmeb-3082	104	1	after	after	ADP
ajbmeb-3082	104	2	recognition	recognition	NOUN
ajbmeb-3082	104	3	,	,	PUNCT
ajbmeb-3082	104	4	intangible	intangible	ADJ
ajbmeb-3082	104	5	assets	asset	NOUN
ajbmeb-3082	104	6	must	must	AUX
ajbmeb-3082	104	7	be	be	AUX
ajbmeb-3082	104	8	presented	present	VERB
ajbmeb-3082	104	9	in	in	ADP
ajbmeb-3082	104	10	the	the	DET
ajbmeb-3082	104	11	balance	balance	NOUN
ajbmeb-3082	104	12	sheet	sheet	NOUN
ajbmeb-3082	104	13	at	at	ADP
ajbmeb-3082	104	14	their	their	PRON
ajbmeb-3082	104	15	initial	initial	ADJ
ajbmeb-3082	104	16	cost	cost	NOUN
ajbmeb-3082	104	17	,	,	PUNCT
ajbmeb-3082	104	18	accumulated	accumulate	VERB
ajbmeb-3082	104	19	amortization	amortization	NOUN
ajbmeb-3082	104	20	,	,	PUNCT
ajbmeb-3082	104	21	and	and	CCONJ
ajbmeb-3082	104	22	net	net	ADJ
ajbmeb-3082	104	23	book	book	NOUN
ajbmeb-3082	104	24	value	value	NOUN
ajbmeb-3082	104	25	both	both	PRON
ajbmeb-3082	104	26	at	at	ADP
ajbmeb-3082	104	27	the	the	DET
ajbmeb-3082	104	28	beginning	beginning	NOUN
ajbmeb-3082	104	29	and	and	CCONJ
ajbmeb-3082	104	30	end	end	NOUN
ajbmeb-3082	104	31	of	of	ADP
ajbmeb-3082	104	32	the	the	DET
ajbmeb-3082	104	33	reporting	reporting	NOUN
ajbmeb-3082	104	34	period	period	NOUN
ajbmeb-3082	104	35	.	.	PUNCT
ajbmeb-3082	105	1	this	this	PRON
ajbmeb-3082	105	2	ensures	ensure	VERB
ajbmeb-3082	105	3	transparency	transparency	NOUN
ajbmeb-3082	105	4	for	for	ADP
ajbmeb-3082	105	5	analysis	analysis	NOUN
ajbmeb-3082	105	6	and	and	CCONJ
ajbmeb-3082	105	7	reliable	reliable	ADJ
ajbmeb-3082	105	8	information	information	NOUN
ajbmeb-3082	105	9	for	for	ADP
ajbmeb-3082	105	10	users	user	NOUN
ajbmeb-3082	105	11	.	.	PUNCT
ajbmeb-3082	106	1	4	4	X
ajbmeb-3082	106	2	.	.	X
ajbmeb-3082	106	3	changes	change	NOUN
ajbmeb-3082	106	4	in	in	ADP
ajbmeb-3082	106	5	the	the	DET
ajbmeb-3082	106	6	carrying	carrying	NOUN
ajbmeb-3082	106	7	amount	amount	NOUN
ajbmeb-3082	106	8	of	of	ADP
ajbmeb-3082	106	9	intangible	intangible	ADJ
ajbmeb-3082	106	10	assets	asset	NOUN
ajbmeb-3082	106	11	during	during	ADP
ajbmeb-3082	106	12	the	the	DET
ajbmeb-3082	106	13	reporting	reporting	NOUN
ajbmeb-3082	106	14	period	period	NOUN
ajbmeb-3082	106	15	due	due	ADP
ajbmeb-3082	106	16	to	to	ADP
ajbmeb-3082	106	17	additions	addition	NOUN
ajbmeb-3082	106	18	,	,	PUNCT
ajbmeb-3082	106	19	disposals	disposal	NOUN
ajbmeb-3082	106	20	,	,	PUNCT
ajbmeb-3082	106	21	or	or	CCONJ
ajbmeb-3082	106	22	other	other	ADJ
ajbmeb-3082	106	23	movements	movement	NOUN
ajbmeb-3082	106	24	.	.	PUNCT
ajbmeb-3082	107	1	any	any	DET
ajbmeb-3082	107	2	changes	change	NOUN
ajbmeb-3082	107	3	in	in	ADP
ajbmeb-3082	107	4	the	the	DET
ajbmeb-3082	107	5	carrying	carry	VERB
ajbmeb-3082	107	6	amounts	amount	NOUN
ajbmeb-3082	107	7	of	of	ADP
ajbmeb-3082	107	8	intangible	intangible	ADJ
ajbmeb-3082	107	9	assets	asset	NOUN
ajbmeb-3082	107	10	should	should	AUX
ajbmeb-3082	107	11	be	be	AUX
ajbmeb-3082	107	12	explained	explain	VERB
ajbmeb-3082	107	13	in	in	ADP
ajbmeb-3082	107	14	detail	detail	NOUN
ajbmeb-3082	107	15	in	in	ADP
ajbmeb-3082	107	16	the	the	DET
ajbmeb-3082	107	17	notes	note	NOUN
ajbmeb-3082	107	18	.	.	PUNCT
ajbmeb-3082	108	1	5	5	X
ajbmeb-3082	108	2	.	.	X
ajbmeb-3082	108	3	the	the	DET
ajbmeb-3082	108	4	carrying	carrying	NOUN
ajbmeb-3082	108	5	amount	amount	NOUN
ajbmeb-3082	108	6	of	of	ADP
ajbmeb-3082	108	7	internally	internally	ADV
ajbmeb-3082	108	8	generated	generate	VERB
ajbmeb-3082	108	9	intangible	intangible	ADJ
ajbmeb-3082	108	10	assets	asset	NOUN
ajbmeb-3082	108	11	.	.	PUNCT
ajbmeb-3082	109	1	intangible	intangible	ADJ
ajbmeb-3082	109	2	assets	asset	NOUN
ajbmeb-3082	109	3	may	may	AUX
ajbmeb-3082	109	4	be	be	AUX
ajbmeb-3082	109	5	recognized	recognize	VERB
ajbmeb-3082	109	6	not	not	PART
ajbmeb-3082	109	7	only	only	ADV
ajbmeb-3082	109	8	through	through	ADP
ajbmeb-3082	109	9	acquisition	acquisition	NOUN
ajbmeb-3082	109	10	but	but	CCONJ
ajbmeb-3082	109	11	also	also	ADV
ajbmeb-3082	109	12	through	through	ADP
ajbmeb-3082	109	13	internal	internal	ADJ
ajbmeb-3082	109	14	american	american	ADJ
ajbmeb-3082	109	15	journal	journal	PROPN
ajbmeb-3082	109	16	of	of	ADP
ajbmeb-3082	109	17	business	business	NOUN
ajbmeb-3082	109	18	management	management	NOUN
ajbmeb-3082	109	19	,	,	PUNCT
ajbmeb-3082	109	20	economics	economic	NOUN
ajbmeb-3082	109	21	and	and	CCONJ
ajbmeb-3082	109	22	banking	banking	NOUN
ajbmeb-3082	109	23	volume	volume	NOUN
ajbmeb-3082	109	24	40	40	NUM
ajbmeb-3082	109	25	september2025	september2025	PROPN
ajbmeb-3082	109	26	p	p	NOUN
ajbmeb-3082	109	27	a	a	DET
ajbmeb-3082	109	28	g	g	NOUN
ajbmeb-3082	109	29	e	e	NOUN
ajbmeb-3082	109	30	|	|	ADV
ajbmeb-3082	109	31	39	39	NUM
ajbmeb-3082	109	32	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	109	33	development	development	NOUN
ajbmeb-3082	109	34	,	,	PUNCT
ajbmeb-3082	109	35	such	such	ADJ
ajbmeb-3082	109	36	as	as	ADP
ajbmeb-3082	109	37	software	software	NOUN
ajbmeb-3082	109	38	development	development	NOUN
ajbmeb-3082	109	39	by	by	ADP
ajbmeb-3082	109	40	employees	employee	NOUN
ajbmeb-3082	109	41	,	,	PUNCT
ajbmeb-3082	109	42	creation	creation	NOUN
ajbmeb-3082	109	43	of	of	ADP
ajbmeb-3082	109	44	useful	useful	ADJ
ajbmeb-3082	109	45	models	model	NOUN
ajbmeb-3082	109	46	,	,	PUNCT
ajbmeb-3082	109	47	or	or	CCONJ
ajbmeb-3082	109	48	industrial	industrial	ADJ
ajbmeb-3082	109	49	designs	design	NOUN
ajbmeb-3082	109	50	.	.	PUNCT
ajbmeb-3082	110	1	these	these	DET
ajbmeb-3082	110	2	assets	asset	NOUN
ajbmeb-3082	110	3	must	must	AUX
ajbmeb-3082	110	4	be	be	AUX
ajbmeb-3082	110	5	recognized	recognize	VERB
ajbmeb-3082	110	6	at	at	ADP
ajbmeb-3082	110	7	actual	actual	ADJ
ajbmeb-3082	110	8	cost	cost	NOUN
ajbmeb-3082	110	9	and	and	CCONJ
ajbmeb-3082	110	10	disclosed	disclose	VERB
ajbmeb-3082	110	11	accordingly	accordingly	ADV
ajbmeb-3082	110	12	.	.	PUNCT
ajbmeb-3082	111	1	in	in	ADP
ajbmeb-3082	111	2	addition	addition	NOUN
ajbmeb-3082	111	3	,	,	PUNCT
ajbmeb-3082	111	4	nas	nas	PROPN
ajbmeb-3082	111	5	requires	require	VERB
ajbmeb-3082	111	6	disclosure	disclosure	NOUN
ajbmeb-3082	111	7	of	of	ADP
ajbmeb-3082	111	8	the	the	DET
ajbmeb-3082	111	9	following	following	NOUN
ajbmeb-3082	111	10	in	in	ADP
ajbmeb-3082	111	11	the	the	DET
ajbmeb-3082	111	12	notes	note	NOUN
ajbmeb-3082	111	13	to	to	ADP
ajbmeb-3082	111	14	the	the	DET
ajbmeb-3082	111	15	financial	financial	ADJ
ajbmeb-3082	111	16	statements	statement	NOUN
ajbmeb-3082	111	17	:	:	PUNCT
ajbmeb-3082	111	18	•	•	ADP
ajbmeb-3082	111	19	a	a	DET
ajbmeb-3082	111	20	description	description	NOUN
ajbmeb-3082	111	21	of	of	ADP
ajbmeb-3082	111	22	significant	significant	ADJ
ajbmeb-3082	111	23	intangible	intangible	ADJ
ajbmeb-3082	111	24	assets	asset	NOUN
ajbmeb-3082	111	25	,	,	PUNCT
ajbmeb-3082	111	26	their	their	PRON
ajbmeb-3082	111	27	carrying	carry	VERB
ajbmeb-3082	111	28	amounts	amount	NOUN
ajbmeb-3082	111	29	,	,	PUNCT
ajbmeb-3082	111	30	and	and	CCONJ
ajbmeb-3082	111	31	remaining	remain	VERB
ajbmeb-3082	111	32	useful	useful	ADJ
ajbmeb-3082	111	33	lives	life	NOUN
ajbmeb-3082	111	34	;	;	PUNCT
ajbmeb-3082	111	35	•	•	ADP
ajbmeb-3082	111	36	the	the	DET
ajbmeb-3082	111	37	total	total	ADJ
ajbmeb-3082	111	38	carrying	carrying	NOUN
ajbmeb-3082	111	39	amount	amount	NOUN
ajbmeb-3082	111	40	of	of	ADP
ajbmeb-3082	111	41	intangible	intangible	ADJ
ajbmeb-3082	111	42	assets	asset	NOUN
ajbmeb-3082	111	43	subject	subject	ADJ
ajbmeb-3082	111	44	to	to	ADP
ajbmeb-3082	111	45	restrictions	restriction	NOUN
ajbmeb-3082	111	46	or	or	CCONJ
ajbmeb-3082	111	47	pledged	pledge	VERB
ajbmeb-3082	111	48	as	as	ADP
ajbmeb-3082	111	49	security	security	NOUN
ajbmeb-3082	111	50	for	for	ADP
ajbmeb-3082	111	51	liabilities	liability	NOUN
ajbmeb-3082	111	52	;	;	PUNCT
ajbmeb-3082	111	53	•	•	NUM
ajbmeb-3082	111	54	the	the	DET
ajbmeb-3082	111	55	description	description	NOUN
ajbmeb-3082	111	56	and	and	CCONJ
ajbmeb-3082	111	57	carrying	carry	VERB
ajbmeb-3082	111	58	amount	amount	NOUN
ajbmeb-3082	111	59	of	of	ADP
ajbmeb-3082	111	60	intangible	intangible	ADJ
ajbmeb-3082	111	61	assets	asset	NOUN
ajbmeb-3082	111	62	not	not	PART
ajbmeb-3082	111	63	subject	subject	ADJ
ajbmeb-3082	111	64	to	to	ADP
ajbmeb-3082	111	65	amortization	amortization	NOUN
ajbmeb-3082	111	66	and	and	CCONJ
ajbmeb-3082	111	67	the	the	DET
ajbmeb-3082	111	68	reasons	reason	NOUN
ajbmeb-3082	111	69	for	for	ADP
ajbmeb-3082	111	70	non	non	ADJ
ajbmeb-3082	111	71	-	-	NOUN
ajbmeb-3082	111	72	amortization	amortization	NOUN
ajbmeb-3082	111	73	.	.	PUNCT
ajbmeb-3082	112	1	companies	company	NOUN
ajbmeb-3082	112	2	must	must	AUX
ajbmeb-3082	112	3	also	also	ADV
ajbmeb-3082	112	4	provide	provide	VERB
ajbmeb-3082	112	5	concise	concise	ADJ
ajbmeb-3082	112	6	disclosures	disclosure	NOUN
ajbmeb-3082	112	7	in	in	ADP
ajbmeb-3082	112	8	the	the	DET
ajbmeb-3082	112	9	notes	note	NOUN
ajbmeb-3082	112	10	to	to	ADP
ajbmeb-3082	112	11	the	the	DET
ajbmeb-3082	112	12	financial	financial	ADJ
ajbmeb-3082	112	13	statements	statement	NOUN
ajbmeb-3082	112	14	regarding	regard	VERB
ajbmeb-3082	112	15	:	:	PUNCT
ajbmeb-3082	112	16	•	•	ADP
ajbmeb-3082	112	17	intangible	intangible	ADJ
ajbmeb-3082	112	18	assets	asset	NOUN
ajbmeb-3082	112	19	that	that	PRON
ajbmeb-3082	112	20	meet	meet	VERB
ajbmeb-3082	112	21	the	the	DET
ajbmeb-3082	112	22	recognition	recognition	NOUN
ajbmeb-3082	112	23	criteria	criterion	NOUN
ajbmeb-3082	112	24	as	as	ADP
ajbmeb-3082	112	25	of	of	ADP
ajbmeb-3082	112	26	the	the	DET
ajbmeb-3082	112	27	reporting	reporting	NOUN
ajbmeb-3082	112	28	date	date	NOUN
ajbmeb-3082	112	29	but	but	CCONJ
ajbmeb-3082	112	30	were	be	AUX
ajbmeb-3082	112	31	previously	previously	ADV
ajbmeb-3082	112	32	expensed	expense	VERB
ajbmeb-3082	112	33	in	in	ADP
ajbmeb-3082	112	34	prior	prior	ADJ
ajbmeb-3082	112	35	reporting	reporting	NOUN
ajbmeb-3082	112	36	periods	period	NOUN
ajbmeb-3082	112	37	;	;	PUNCT
ajbmeb-3082	112	38	•	•	NUM
ajbmeb-3082	112	39	activities	activity	NOUN
ajbmeb-3082	112	40	aimed	aim	VERB
ajbmeb-3082	112	41	at	at	ADP
ajbmeb-3082	112	42	creating	create	VERB
ajbmeb-3082	112	43	or	or	CCONJ
ajbmeb-3082	112	44	enhancing	enhance	VERB
ajbmeb-3082	112	45	intangible	intangible	ADJ
ajbmeb-3082	112	46	assets	asset	NOUN
ajbmeb-3082	112	47	expected	expect	VERB
ajbmeb-3082	112	48	to	to	PART
ajbmeb-3082	112	49	generate	generate	VERB
ajbmeb-3082	112	50	future	future	ADJ
ajbmeb-3082	112	51	economic	economic	ADJ
ajbmeb-3082	112	52	benefits	benefit	NOUN
ajbmeb-3082	112	53	.	.	PUNCT
ajbmeb-3082	113	1	under	under	ADP
ajbmeb-3082	113	2	international	international	ADJ
ajbmeb-3082	113	3	standards	standard	NOUN
ajbmeb-3082	113	4	,	,	PUNCT
ajbmeb-3082	113	5	similar	similar	ADJ
ajbmeb-3082	113	6	disclosure	disclosure	NOUN
ajbmeb-3082	113	7	requirements	requirement	NOUN
ajbmeb-3082	113	8	apply	apply	VERB
ajbmeb-3082	113	9	.	.	PUNCT
ajbmeb-3082	114	1	for	for	ADP
ajbmeb-3082	114	2	example	example	NOUN
ajbmeb-3082	114	3	,	,	PUNCT
ajbmeb-3082	114	4	according	accord	VERB
ajbmeb-3082	114	5	to	to	ADP
ajbmeb-3082	114	6	ias	ias	PROPN
ajbmeb-3082	114	7	38	38	NUM
ajbmeb-3082	114	8	“	"	PUNCT
ajbmeb-3082	114	9	intangible	intangible	ADJ
ajbmeb-3082	114	10	assets	asset	NOUN
ajbmeb-3082	114	11	”	"	PUNCT
ajbmeb-3082	114	12	,	,	PUNCT
ajbmeb-3082	114	13	entities	entity	NOUN
ajbmeb-3082	114	14	must	must	AUX
ajbmeb-3082	114	15	distinguish	distinguish	VERB
ajbmeb-3082	114	16	between	between	ADP
ajbmeb-3082	114	17	internally	internally	ADV
ajbmeb-3082	114	18	generated	generate	VERB
ajbmeb-3082	114	19	intangible	intangible	ADJ
ajbmeb-3082	114	20	assets	asset	NOUN
ajbmeb-3082	114	21	and	and	CCONJ
ajbmeb-3082	114	22	other	other	ADJ
ajbmeb-3082	114	23	intangible	intangible	ADJ
ajbmeb-3082	114	24	assets	asset	NOUN
ajbmeb-3082	114	25	and	and	CCONJ
ajbmeb-3082	114	26	disclose	disclose	VERB
ajbmeb-3082	114	27	the	the	DET
ajbmeb-3082	114	28	following	following	NOUN
ajbmeb-3082	114	29	for	for	ADP
ajbmeb-3082	114	30	each	each	DET
ajbmeb-3082	114	31	class	class	NOUN
ajbmeb-3082	114	32	of	of	ADP
ajbmeb-3082	114	33	intangible	intangible	ADJ
ajbmeb-3082	114	34	assets	asset	NOUN
ajbmeb-3082	114	35	:	:	PUNCT
ajbmeb-3082	114	36	a	a	X
ajbmeb-3082	114	37	)	)	PUNCT
ajbmeb-3082	114	38	whether	whether	SCONJ
ajbmeb-3082	114	39	useful	useful	ADJ
ajbmeb-3082	114	40	lives	life	NOUN
ajbmeb-3082	114	41	are	be	AUX
ajbmeb-3082	114	42	definite	definite	ADJ
ajbmeb-3082	114	43	or	or	CCONJ
ajbmeb-3082	114	44	indefinite	indefinite	ADJ
ajbmeb-3082	114	45	,	,	PUNCT
ajbmeb-3082	114	46	and	and	CCONJ
ajbmeb-3082	114	47	if	if	SCONJ
ajbmeb-3082	114	48	definite	definite	ADJ
ajbmeb-3082	114	49	,	,	PUNCT
ajbmeb-3082	114	50	their	their	PRON
ajbmeb-3082	114	51	useful	useful	ADJ
ajbmeb-3082	114	52	lives	life	NOUN
ajbmeb-3082	114	53	or	or	CCONJ
ajbmeb-3082	114	54	amortization	amortization	NOUN
ajbmeb-3082	114	55	rates	rate	NOUN
ajbmeb-3082	114	56	applied	apply	VERB
ajbmeb-3082	114	57	;	;	PUNCT
ajbmeb-3082	114	58	b	b	X
ajbmeb-3082	114	59	)	)	PUNCT
ajbmeb-3082	114	60	amortization	amortization	NOUN
ajbmeb-3082	114	61	methods	method	NOUN
ajbmeb-3082	114	62	applied	apply	VERB
ajbmeb-3082	114	63	for	for	ADP
ajbmeb-3082	114	64	intangible	intangible	ADJ
ajbmeb-3082	114	65	assets	asset	NOUN
ajbmeb-3082	114	66	with	with	ADP
ajbmeb-3082	114	67	finite	finite	ADJ
ajbmeb-3082	114	68	useful	useful	ADJ
ajbmeb-3082	114	69	lives	life	NOUN
ajbmeb-3082	114	70	;	;	PUNCT
ajbmeb-3082	114	71	c	c	X
ajbmeb-3082	114	72	)	)	PUNCT
ajbmeb-3082	114	73	gross	gross	ADJ
ajbmeb-3082	114	74	carrying	carrying	NOUN
ajbmeb-3082	114	75	amounts	amount	NOUN
ajbmeb-3082	114	76	and	and	CCONJ
ajbmeb-3082	114	77	accumulated	accumulate	VERB
ajbmeb-3082	114	78	amortization	amortization	NOUN
ajbmeb-3082	114	79	(	(	PUNCT
ajbmeb-3082	114	80	aggregated	aggregate	VERB
ajbmeb-3082	114	81	with	with	ADP
ajbmeb-3082	114	82	accumulated	accumulate	VERB
ajbmeb-3082	114	83	impairment	impairment	ADJ
ajbmeb-3082	114	84	losses	loss	NOUN
ajbmeb-3082	114	85	)	)	PUNCT
ajbmeb-3082	114	86	at	at	ADP
ajbmeb-3082	114	87	the	the	DET
ajbmeb-3082	114	88	beginning	beginning	NOUN
ajbmeb-3082	114	89	and	and	CCONJ
ajbmeb-3082	114	90	end	end	NOUN
ajbmeb-3082	114	91	of	of	ADP
ajbmeb-3082	114	92	the	the	DET
ajbmeb-3082	114	93	period	period	NOUN
ajbmeb-3082	114	94	;	;	PUNCT
ajbmeb-3082	114	95	d	d	X
ajbmeb-3082	114	96	)	)	PUNCT
ajbmeb-3082	114	97	line	line	NOUN
ajbmeb-3082	114	98	items	item	NOUN
ajbmeb-3082	114	99	in	in	ADP
ajbmeb-3082	114	100	the	the	DET
ajbmeb-3082	114	101	statement	statement	NOUN
ajbmeb-3082	114	102	of	of	ADP
ajbmeb-3082	114	103	comprehensive	comprehensive	ADJ
ajbmeb-3082	114	104	income	income	NOUN
ajbmeb-3082	114	105	in	in	ADP
ajbmeb-3082	114	106	which	which	PRON
ajbmeb-3082	114	107	amortization	amortization	NOUN
ajbmeb-3082	114	108	is	be	AUX
ajbmeb-3082	114	109	included	include	VERB
ajbmeb-3082	114	110	;	;	PUNCT
ajbmeb-3082	114	111	e	e	X
ajbmeb-3082	114	112	)	)	PUNCT
ajbmeb-3082	114	113	a	a	DET
ajbmeb-3082	114	114	reconciliation	reconciliation	NOUN
ajbmeb-3082	114	115	of	of	ADP
ajbmeb-3082	114	116	the	the	DET
ajbmeb-3082	114	117	carrying	carrying	NOUN
ajbmeb-3082	114	118	amount	amount	NOUN
ajbmeb-3082	114	119	at	at	ADP
ajbmeb-3082	114	120	the	the	DET
ajbmeb-3082	114	121	beginning	beginning	NOUN
ajbmeb-3082	114	122	and	and	CCONJ
ajbmeb-3082	114	123	end	end	NOUN
ajbmeb-3082	114	124	of	of	ADP
ajbmeb-3082	114	125	the	the	DET
ajbmeb-3082	114	126	reporting	reporting	NOUN
ajbmeb-3082	114	127	period	period	NOUN
ajbmeb-3082	114	128	.	.	PUNCT
ajbmeb-3082	115	1	in	in	ADP
ajbmeb-3082	115	2	conclusion	conclusion	NOUN
ajbmeb-3082	115	3	,	,	PUNCT
ajbmeb-3082	115	4	the	the	DET
ajbmeb-3082	115	5	disclosure	disclosure	NOUN
ajbmeb-3082	115	6	of	of	ADP
ajbmeb-3082	115	7	information	information	NOUN
ajbmeb-3082	115	8	on	on	ADP
ajbmeb-3082	115	9	intangible	intangible	ADJ
ajbmeb-3082	115	10	assets	asset	NOUN
ajbmeb-3082	115	11	in	in	ADP
ajbmeb-3082	115	12	corporate	corporate	ADJ
ajbmeb-3082	115	13	financial	financial	ADJ
ajbmeb-3082	115	14	statements	statement	NOUN
ajbmeb-3082	115	15	must	must	AUX
ajbmeb-3082	115	16	be	be	AUX
ajbmeb-3082	115	17	clear	clear	ADJ
ajbmeb-3082	115	18	,	,	PUNCT
ajbmeb-3082	115	19	reliable	reliable	ADJ
ajbmeb-3082	115	20	,	,	PUNCT
ajbmeb-3082	115	21	and	and	CCONJ
ajbmeb-3082	115	22	understandable	understandable	ADJ
ajbmeb-3082	115	23	.	.	PUNCT
ajbmeb-3082	116	1	this	this	PRON
ajbmeb-3082	116	2	enhances	enhance	VERB
ajbmeb-3082	116	3	the	the	DET
ajbmeb-3082	116	4	confidence	confidence	NOUN
ajbmeb-3082	116	5	of	of	ADP
ajbmeb-3082	116	6	users	user	NOUN
ajbmeb-3082	116	7	in	in	ADP
ajbmeb-3082	116	8	the	the	DET
ajbmeb-3082	116	9	financial	financial	ADJ
ajbmeb-3082	116	10	statements	statement	NOUN
ajbmeb-3082	116	11	and	and	CCONJ
ajbmeb-3082	116	12	ultimately	ultimately	ADV
ajbmeb-3082	116	13	contributes	contribute	VERB
ajbmeb-3082	116	14	to	to	ADP
ajbmeb-3082	116	15	increasing	increase	VERB
ajbmeb-3082	116	16	the	the	DET
ajbmeb-3082	116	17	flow	flow	NOUN
ajbmeb-3082	116	18	of	of	ADP
ajbmeb-3082	116	19	investment	investment	NOUN
ajbmeb-3082	116	20	.	.	PUNCT
ajbmeb-3082	117	1	conclusion	conclusion	NOUN
ajbmeb-3082	117	2	in	in	ADP
ajbmeb-3082	117	3	our	our	PRON
ajbmeb-3082	117	4	opinion	opinion	NOUN
ajbmeb-3082	117	5	,	,	PUNCT
ajbmeb-3082	117	6	this	this	DET
ajbmeb-3082	117	7	procedure	procedure	NOUN
ajbmeb-3082	117	8	:	:	PUNCT
ajbmeb-3082	117	9	firstly	firstly	ADV
ajbmeb-3082	117	10	,	,	PUNCT
ajbmeb-3082	117	11	ensures	ensure	VERB
ajbmeb-3082	117	12	methodological	methodological	ADJ
ajbmeb-3082	117	13	consistency	consistency	NOUN
ajbmeb-3082	117	14	with	with	ADP
ajbmeb-3082	117	15	the	the	DET
ajbmeb-3082	117	16	“	"	PUNCT
ajbmeb-3082	117	17	statement	statement	NOUN
ajbmeb-3082	117	18	of	of	ADP
ajbmeb-3082	117	19	profit	profit	NOUN
ajbmeb-3082	117	20	or	or	CCONJ
ajbmeb-3082	117	21	loss	loss	NOUN
ajbmeb-3082	117	22	and	and	CCONJ
ajbmeb-3082	117	23	other	other	ADJ
ajbmeb-3082	117	24	comprehensive	comprehensive	ADJ
ajbmeb-3082	117	25	income	income	NOUN
ajbmeb-3082	117	26	”	"	PUNCT
ajbmeb-3082	117	27	prepared	prepare	VERB
ajbmeb-3082	117	28	in	in	ADP
ajbmeb-3082	117	29	accordance	accordance	NOUN
ajbmeb-3082	117	30	with	with	ADP
ajbmeb-3082	117	31	ifrs	ifrs	NOUN
ajbmeb-3082	117	32	requirements	requirement	NOUN
ajbmeb-3082	117	33	;	;	PUNCT
ajbmeb-3082	117	34	secondly	secondly	ADV
ajbmeb-3082	117	35	,	,	PUNCT
ajbmeb-3082	117	36	in	in	ADP
ajbmeb-3082	117	37	the	the	DET
ajbmeb-3082	117	38	future	future	NOUN
ajbmeb-3082	117	39	,	,	PUNCT
ajbmeb-3082	117	40	instead	instead	ADV
ajbmeb-3082	117	41	of	of	ADP
ajbmeb-3082	117	42	the	the	DET
ajbmeb-3082	117	43	current	current	ADJ
ajbmeb-3082	117	44	item	item	NOUN
ajbmeb-3082	117	45	“	"	PUNCT
ajbmeb-3082	117	46	profit	profit	NOUN
ajbmeb-3082	117	47	(	(	PUNCT
ajbmeb-3082	117	48	loss	loss	NOUN
ajbmeb-3082	117	49	)	)	PUNCT
ajbmeb-3082	117	50	from	from	ADP
ajbmeb-3082	117	51	main	main	ADJ
ajbmeb-3082	117	52	activities	activity	NOUN
ajbmeb-3082	117	53	”	"	PUNCT
ajbmeb-3082	117	54	in	in	ADP
ajbmeb-3082	117	55	the	the	DET
ajbmeb-3082	117	56	financial	financial	ADJ
ajbmeb-3082	117	57	reporting	reporting	NOUN
ajbmeb-3082	117	58	structure	structure	NOUN
ajbmeb-3082	117	59	,	,	PUNCT
ajbmeb-3082	117	60	it	it	PRON
ajbmeb-3082	117	61	would	would	AUX
ajbmeb-3082	117	62	be	be	AUX
ajbmeb-3082	117	63	appropriate	appropriate	ADJ
ajbmeb-3082	117	64	to	to	PART
ajbmeb-3082	117	65	introduce	introduce	VERB
ajbmeb-3082	117	66	a	a	DET
ajbmeb-3082	117	67	section	section	NOUN
ajbmeb-3082	117	68	titled	title	VERB
ajbmeb-3082	117	69	“	"	PUNCT
ajbmeb-3082	117	70	operating	operate	VERB
ajbmeb-3082	117	71	profit	profit	NOUN
ajbmeb-3082	117	72	(	(	PUNCT
ajbmeb-3082	117	73	loss	loss	NOUN
ajbmeb-3082	117	74	)	)	PUNCT
ajbmeb-3082	117	75	”	"	PUNCT
ajbmeb-3082	117	76	in	in	ADP
ajbmeb-3082	117	77	line	line	NOUN
ajbmeb-3082	117	78	with	with	ADP
ajbmeb-3082	117	79	international	international	ADJ
ajbmeb-3082	117	80	requirements	requirement	NOUN
ajbmeb-3082	117	81	,	,	PUNCT
ajbmeb-3082	117	82	where	where	SCONJ
ajbmeb-3082	117	83	the	the	DET
ajbmeb-3082	117	84	data	datum	NOUN
ajbmeb-3082	117	85	from	from	ADP
ajbmeb-3082	117	86	the	the	DET
ajbmeb-3082	117	87	proposed	propose	VERB
ajbmeb-3082	117	88	account	account	NOUN
ajbmeb-3082	117	89	“	"	PUNCT
ajbmeb-3082	117	90	losses	loss	NOUN
ajbmeb-3082	117	91	from	from	ADP
ajbmeb-3082	117	92	asset	asset	NOUN
ajbmeb-3082	117	93	impairment	impairment	NOUN
ajbmeb-3082	117	94	”	"	PUNCT
ajbmeb-3082	117	95	should	should	AUX
ajbmeb-3082	117	96	be	be	AUX
ajbmeb-3082	117	97	consolidated	consolidate	VERB
ajbmeb-3082	117	98	;	;	PUNCT
ajbmeb-3082	117	99	thirdly	thirdly	ADV
ajbmeb-3082	117	100	,	,	PUNCT
ajbmeb-3082	117	101	the	the	DET
ajbmeb-3082	117	102	presentation	presentation	NOUN
ajbmeb-3082	117	103	of	of	ADP
ajbmeb-3082	117	104	intangible	intangible	ADJ
ajbmeb-3082	117	105	assets	asset	NOUN
ajbmeb-3082	117	106	in	in	ADP
ajbmeb-3082	117	107	financial	financial	ADJ
ajbmeb-3082	117	108	statements	statement	NOUN
ajbmeb-3082	117	109	ensures	ensure	VERB
ajbmeb-3082	117	110	the	the	DET
ajbmeb-3082	117	111	completeness	completeness	NOUN
ajbmeb-3082	117	112	of	of	ADP
ajbmeb-3082	117	113	information	information	NOUN
ajbmeb-3082	117	114	about	about	ADP
ajbmeb-3082	117	115	them	they	PRON
ajbmeb-3082	117	116	,	,	PUNCT
ajbmeb-3082	117	117	contributing	contribute	VERB
ajbmeb-3082	117	118	to	to	ADP
ajbmeb-3082	117	119	the	the	DET
ajbmeb-3082	117	120	reliability	reliability	NOUN
ajbmeb-3082	117	121	and	and	CCONJ
ajbmeb-3082	117	122	credibility	credibility	NOUN
ajbmeb-3082	117	123	of	of	ADP
ajbmeb-3082	117	124	financial	financial	ADJ
ajbmeb-3082	117	125	data	datum	NOUN
ajbmeb-3082	117	126	.	.	PUNCT
ajbmeb-3082	118	1	as	as	ADP
ajbmeb-3082	118	2	a	a	DET
ajbmeb-3082	118	3	result	result	NOUN
ajbmeb-3082	118	4	,	,	PUNCT
ajbmeb-3082	118	5	this	this	PRON
ajbmeb-3082	118	6	will	will	AUX
ajbmeb-3082	118	7	provide	provide	VERB
ajbmeb-3082	118	8	an	an	DET
ajbmeb-3082	118	9	opportunity	opportunity	NOUN
ajbmeb-3082	118	10	to	to	PART
ajbmeb-3082	118	11	better	well	ADV
ajbmeb-3082	118	12	satisfy	satisfy	VERB
ajbmeb-3082	118	13	the	the	DET
ajbmeb-3082	118	14	information	information	NOUN
ajbmeb-3082	118	15	needs	need	NOUN
ajbmeb-3082	118	16	of	of	ADP
ajbmeb-3082	118	17	stakeholders	stakeholder	NOUN
ajbmeb-3082	118	18	who	who	PRON
ajbmeb-3082	118	19	use	use	VERB
ajbmeb-3082	118	20	financial	financial	ADJ
ajbmeb-3082	118	21	statements	statement	NOUN
ajbmeb-3082	118	22	.	.	PUNCT
ajbmeb-3082	119	1	thus	thus	ADV
ajbmeb-3082	119	2	,	,	PUNCT
ajbmeb-3082	119	3	the	the	DET
ajbmeb-3082	119	4	disclosure	disclosure	NOUN
ajbmeb-3082	119	5	of	of	ADP
ajbmeb-3082	119	6	information	information	NOUN
ajbmeb-3082	119	7	on	on	ADP
ajbmeb-3082	119	8	existing	exist	VERB
ajbmeb-3082	119	9	intangible	intangible	ADJ
ajbmeb-3082	119	10	assets	asset	NOUN
ajbmeb-3082	119	11	in	in	ADP
ajbmeb-3082	119	12	companies	company	NOUN
ajbmeb-3082	119	13	preparing	prepare	VERB
ajbmeb-3082	119	14	financial	financial	ADJ
ajbmeb-3082	119	15	statements	statement	NOUN
ajbmeb-3082	119	16	under	under	ADP
ajbmeb-3082	119	17	nas	nas	NOUN
ajbmeb-3082	119	18	contributes	contribute	VERB
ajbmeb-3082	119	19	to	to	ADP
ajbmeb-3082	119	20	ensuring	ensure	VERB
ajbmeb-3082	119	21	the	the	DET
ajbmeb-3082	119	22	completeness	completeness	NOUN
ajbmeb-3082	119	23	and	and	CCONJ
ajbmeb-3082	119	24	reliability	reliability	NOUN
ajbmeb-3082	119	25	of	of	ADP
ajbmeb-3082	119	26	financial	financial	ADJ
ajbmeb-3082	119	27	reporting	reporting	NOUN
ajbmeb-3082	119	28	.	.	PUNCT
ajbmeb-3082	120	1	american	american	ADJ
ajbmeb-3082	120	2	journal	journal	PROPN
ajbmeb-3082	120	3	of	of	ADP
ajbmeb-3082	120	4	business	business	NOUN
ajbmeb-3082	120	5	management	management	NOUN
ajbmeb-3082	120	6	,	,	PUNCT
ajbmeb-3082	120	7	economics	economic	NOUN
ajbmeb-3082	120	8	and	and	CCONJ
ajbmeb-3082	120	9	banking	banking	NOUN
ajbmeb-3082	120	10	volume	volume	NOUN
ajbmeb-3082	120	11	40	40	NUM
ajbmeb-3082	121	1	september2025	september2025	PROPN
ajbmeb-3082	121	2	p	p	NOUN
ajbmeb-3082	121	3	a	a	DET
ajbmeb-3082	121	4	g	g	NOUN
ajbmeb-3082	121	5	e	e	NOUN
ajbmeb-3082	121	6	|	|	ADV
ajbmeb-3082	121	7	40	40	NUM
ajbmeb-3082	121	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3082	121	9	references	reference	NOUN
ajbmeb-3082	121	10	1	1	NUM
ajbmeb-3082	121	11	.	.	PUNCT
ajbmeb-3082	121	12	presidential	presidential	ADJ
ajbmeb-3082	121	13	decree	decree	NOUN
ajbmeb-3082	121	14	of	of	ADP
ajbmeb-3082	121	15	the	the	DET
ajbmeb-3082	121	16	republic	republic	NOUN
ajbmeb-3082	121	17	of	of	ADP
ajbmeb-3082	121	18	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	121	19	no	no	PROPN
ajbmeb-3082	121	20	.	.	PROPN
ajbmeb-3082	122	1	4611	4611	NUM
ajbmeb-3082	123	1	“	"	PUNCT
ajbmeb-3082	123	2	on	on	ADP
ajbmeb-3082	123	3	additional	additional	ADJ
ajbmeb-3082	123	4	measures	measure	NOUN
ajbmeb-3082	123	5	for	for	ADP
ajbmeb-3082	123	6	transition	transition	NOUN
ajbmeb-3082	123	7	to	to	ADP
ajbmeb-3082	123	8	international	international	ADJ
ajbmeb-3082	123	9	financial	financial	ADJ
ajbmeb-3082	123	10	reporting	reporting	NOUN
ajbmeb-3082	123	11	standards	standard	NOUN
ajbmeb-3082	123	12	”	"	PUNCT
ajbmeb-3082	123	13	,	,	PUNCT
ajbmeb-3082	123	14	february	february	PROPN
ajbmeb-3082	123	15	24	24	NUM
ajbmeb-3082	123	16	,	,	PUNCT
ajbmeb-3082	123	17	2020	2020	NUM
ajbmeb-3082	123	18	.	.	PUNCT
ajbmeb-3082	123	19	available	available	ADJ
ajbmeb-3082	123	20	at	at	ADP
ajbmeb-3082	123	21	:	:	PUNCT
ajbmeb-3082	123	22	https://lex.uz/docs/4746047	https://lex.uz/docs/4746047	PROPN
ajbmeb-3082	123	23	2	2	NUM
ajbmeb-3082	123	24	.	.	PUNCT
ajbmeb-3082	123	25	national	national	PROPN
ajbmeb-3082	123	26	accounting	accounting	PROPN
ajbmeb-3082	123	27	standard	standard	PROPN
ajbmeb-3082	123	28	of	of	ADP
ajbmeb-3082	123	29	the	the	DET
ajbmeb-3082	123	30	republic	republic	NOUN
ajbmeb-3082	123	31	of	of	ADP
ajbmeb-3082	123	32	uzbekistan	uzbekistan	PROPN
ajbmeb-3082	123	33	no	no	INTJ
ajbmeb-3082	123	34	.	.	PROPN
ajbmeb-3082	123	35	7	7	NUM
ajbmeb-3082	123	36	“	"	PUNCT
ajbmeb-3082	123	37	intangible	intangible	ADJ
ajbmeb-3082	123	38	assets	asset	NOUN
ajbmeb-3082	123	39	”	"	PUNCT
ajbmeb-3082	123	40	(	(	PUNCT
ajbmeb-3082	123	41	nas-7	nas-7	NUM
ajbmeb-3082	123	42	)	)	PUNCT
ajbmeb-3082	123	43	.	.	PUNCT
ajbmeb-3082	124	1	approved	approve	VERB
ajbmeb-3082	124	2	by	by	ADP
ajbmeb-3082	124	3	the	the	DET
ajbmeb-3082	124	4	ministry	ministry	PROPN
ajbmeb-3082	124	5	of	of	ADP
ajbmeb-3082	124	6	justice	justice	PROPN
ajbmeb-3082	124	7	,	,	PUNCT
ajbmeb-3082	124	8	august	august	PROPN
ajbmeb-3082	124	9	9	9	NUM
ajbmeb-3082	124	10	,	,	PUNCT
ajbmeb-3082	124	11	2024	2024	NUM
ajbmeb-3082	124	12	,	,	PUNCT
ajbmeb-3082	124	13	no	no	NOUN
ajbmeb-3082	124	14	.	.	NOUN
ajbmeb-3082	124	15	3547	3547	NUM
ajbmeb-3082	124	16	,	,	PUNCT
ajbmeb-3082	124	17	clause	clause	NOUN
ajbmeb-3082	124	18	13	13	NUM
ajbmeb-3082	124	19	.	.	PUNCT
ajbmeb-3082	125	1	3	3	X
ajbmeb-3082	125	2	.	.	X
ajbmeb-3082	125	3	international	international	ADJ
ajbmeb-3082	125	4	accounting	accounting	PROPN
ajbmeb-3082	125	5	standard	standard	PROPN
ajbmeb-3082	125	6	(	(	PUNCT
ajbmeb-3082	125	7	ias	ias	PROPN
ajbmeb-3082	125	8	)	)	PUNCT
ajbmeb-3082	125	9	38	38	NUM
ajbmeb-3082	125	10	“	"	PUNCT
ajbmeb-3082	125	11	intangible	intangible	ADJ
ajbmeb-3082	125	12	assets	asset	NOUN
ajbmeb-3082	125	13	”	"	PUNCT
ajbmeb-3082	125	14	.	.	PUNCT
ajbmeb-3082	126	1	official	official	ADJ
ajbmeb-3082	126	2	translation	translation	NOUN
ajbmeb-3082	126	3	,	,	PUNCT
ajbmeb-3082	126	4	2022	2022	NUM
ajbmeb-3082	126	5	.	.	PUNCT
ajbmeb-3082	127	1	4	4	X
ajbmeb-3082	127	2	.	.	X
ajbmeb-3082	127	3	tashnazarov	tashnazarov	PROPN
ajbmeb-3082	127	4	,	,	PUNCT
ajbmeb-3082	127	5	s.	s.	PROPN
ajbmeb-3082	127	6	financial	financial	PROPN
ajbmeb-3082	127	7	accounting	account	VERB
ajbmeb-3082	127	8	1	1	NUM
ajbmeb-3082	127	9	:	:	PUNCT
ajbmeb-3082	127	10	textbook	textbook	NOUN
ajbmeb-3082	127	11	.	.	PUNCT
ajbmeb-3082	128	1	samarkand	samarkand	PROPN
ajbmeb-3082	128	2	institute	institute	PROPN
ajbmeb-3082	128	3	of	of	ADP
ajbmeb-3082	128	4	economics	economic	NOUN
ajbmeb-3082	128	5	and	and	CCONJ
ajbmeb-3082	128	6	service	service	NOUN
ajbmeb-3082	128	7	.	.	PUNCT
ajbmeb-3082	129	1	samarkand	samarkand	NOUN
ajbmeb-3082	129	2	:	:	PUNCT
ajbmeb-3082	129	3	step	step	NOUN
ajbmeb-3082	129	4	-	-	PUNCT
ajbmeb-3082	129	5	sel	sel	NOUN
ajbmeb-3082	129	6	publishing	publishing	NOUN
ajbmeb-3082	129	7	,	,	PUNCT
ajbmeb-3082	129	8	2023	2023	NUM
ajbmeb-3082	129	9	.	.	PUNCT
ajbmeb-3082	129	10	–	–	PUNCT
ajbmeb-3082	129	11	580	580	NUM
ajbmeb-3082	129	12	p.	p.	NOUN
ajbmeb-3082	129	13	5	5	NUM
ajbmeb-3082	129	14	.	.	PUNCT
ajbmeb-3082	130	1	ochilov	ochilov	PROPN
ajbmeb-3082	130	2	,	,	PUNCT
ajbmeb-3082	130	3	i.k	i.k	PROPN
ajbmeb-3082	130	4	.	.	PROPN
ajbmeb-3082	130	5	,	,	PUNCT
ajbmeb-3082	130	6	rizayev	rizayev	PROPN
ajbmeb-3082	130	7	,	,	PUNCT
ajbmeb-3082	130	8	n.k	n.k	PROPN
ajbmeb-3082	130	9	.	.	PROPN
ajbmeb-3082	130	10	,	,	PUNCT
ajbmeb-3082	130	11	kalonov	kalonov	PROPN
ajbmeb-3082	130	12	,	,	PUNCT
ajbmeb-3082	130	13	m.	m.	NOUN
ajbmeb-3082	130	14	accounting	accounting	NOUN
ajbmeb-3082	130	15	:	:	PUNCT
ajbmeb-3082	130	16	textbook	textbook	NOUN
ajbmeb-3082	130	17	(	(	PUNCT
ajbmeb-3082	130	18	for	for	ADP
ajbmeb-3082	130	19	non	non	NOUN
ajbmeb-3082	130	20	-	-	NOUN
ajbmeb-3082	130	21	specialists	specialist	NOUN
ajbmeb-3082	130	22	)	)	PUNCT
ajbmeb-3082	130	23	.	.	PUNCT
ajbmeb-3082	131	1	tashkent	tashkent	PROPN
ajbmeb-3082	131	2	:	:	PUNCT
ajbmeb-3082	131	3	“	"	PUNCT
ajbmeb-3082	131	4	iqtisod	iqtisod	ADJ
ajbmeb-3082	131	5	-	-	PUNCT
ajbmeb-3082	131	6	moliya	moliya	NOUN
ajbmeb-3082	131	7	”	"	PUNCT
ajbmeb-3082	131	8	publishing	publishing	NOUN
ajbmeb-3082	131	9	,	,	PUNCT
ajbmeb-3082	131	10	2022	2022	NUM
ajbmeb-3082	131	11	.	.	PUNCT
ajbmeb-3082	132	1	–	–	PUNCT
ajbmeb-3082	132	2	272	272	NUM
ajbmeb-3082	132	3	p.	p.	NOUN
ajbmeb-3082	132	4	6	6	NUM
ajbmeb-3082	132	5	.	.	PUNCT
ajbmeb-3082	133	1	ismanov	ismanov	PROPN
ajbmeb-3082	133	2	,	,	PUNCT
ajbmeb-3082	133	3	i.i	i.i	PROPN
ajbmeb-3082	133	4	.	.	PROPN
ajbmeb-3082	133	5	improving	improve	VERB
ajbmeb-3082	133	6	the	the	DET
ajbmeb-3082	133	7	methodology	methodology	NOUN
ajbmeb-3082	133	8	of	of	ADP
ajbmeb-3082	133	9	accounting	accounting	NOUN
ajbmeb-3082	133	10	and	and	CCONJ
ajbmeb-3082	133	11	audit	audit	NOUN
ajbmeb-3082	133	12	of	of	ADP
ajbmeb-3082	133	13	long	long	ADJ
ajbmeb-3082	133	14	-	-	PUNCT
ajbmeb-3082	133	15	term	term	NOUN
ajbmeb-3082	133	16	assets	asset	NOUN
ajbmeb-3082	133	17	.	.	PUNCT
ajbmeb-3082	134	1	abstract	abstract	ADJ
ajbmeb-3082	134	2	of	of	ADP
ajbmeb-3082	134	3	dissertation	dissertation	NOUN
ajbmeb-3082	134	4	for	for	ADP
ajbmeb-3082	134	5	the	the	DET
ajbmeb-3082	134	6	degree	degree	NOUN
ajbmeb-3082	134	7	of	of	ADP
ajbmeb-3082	134	8	doctor	doctor	NOUN
ajbmeb-3082	134	9	of	of	ADP
ajbmeb-3082	134	10	economics	economic	NOUN
ajbmeb-3082	134	11	.	.	PUNCT
ajbmeb-3082	135	1	2009	2009	NUM
ajbmeb-3082	135	2	.	.	PUNCT
ajbmeb-3082	136	1	–	–	PUNCT
ajbmeb-3082	136	2	37	37	NUM
ajbmeb-3082	136	3	p.	p.	NOUN
ajbmeb-3082	136	4	7	7	NUM
ajbmeb-3082	136	5	.	.	X
ajbmeb-3082	137	1	rizayev	rizayev	PROPN
ajbmeb-3082	137	2	,	,	PUNCT
ajbmeb-3082	137	3	n.k	n.k	PROPN
ajbmeb-3082	137	4	.	.	NOUN
ajbmeb-3082	137	5	improving	improve	VERB
ajbmeb-3082	137	6	accounting	accounting	NOUN
ajbmeb-3082	137	7	and	and	CCONJ
ajbmeb-3082	137	8	financial	financial	ADJ
ajbmeb-3082	137	9	analysis	analysis	NOUN
ajbmeb-3082	137	10	of	of	ADP
ajbmeb-3082	137	11	intangible	intangible	ADJ
ajbmeb-3082	137	12	assets	asset	NOUN
ajbmeb-3082	137	13	.	.	PUNCT
ajbmeb-3082	138	1	dissertation	dissertation	NOUN
ajbmeb-3082	138	2	for	for	ADP
ajbmeb-3082	138	3	the	the	DET
ajbmeb-3082	138	4	degree	degree	NOUN
ajbmeb-3082	138	5	of	of	ADP
ajbmeb-3082	138	6	candidate	candidate	NOUN
ajbmeb-3082	138	7	of	of	ADP
ajbmeb-3082	138	8	economic	economic	ADJ
ajbmeb-3082	138	9	sciences	science	NOUN
ajbmeb-3082	138	10	.	.	PUNCT
ajbmeb-3082	139	1	tashkent	tashkent	PROPN
ajbmeb-3082	139	2	,	,	PUNCT
ajbmeb-3082	139	3	2004	2004	NUM
ajbmeb-3082	139	4	.	.	PUNCT
ajbmeb-3082	140	1	8	8	X
ajbmeb-3082	140	2	.	.	X
ajbmeb-3082	140	3	rizayev	rizayev	PROPN
ajbmeb-3082	140	4	,	,	PUNCT
ajbmeb-3082	140	5	n.k	n.k	PROPN
ajbmeb-3082	140	6	.	.	NOUN
ajbmeb-3082	140	7	methodology	methodology	NOUN
ajbmeb-3082	140	8	of	of	ADP
ajbmeb-3082	140	9	organizing	organize	VERB
ajbmeb-3082	140	10	the	the	DET
ajbmeb-3082	140	11	accounting	accounting	NOUN
ajbmeb-3082	140	12	and	and	CCONJ
ajbmeb-3082	140	13	analysis	analysis	NOUN
ajbmeb-3082	140	14	of	of	ADP
ajbmeb-3082	140	15	intellectual	intellectual	ADJ
ajbmeb-3082	140	16	property	property	NOUN
ajbmeb-3082	140	17	objects	object	NOUN
ajbmeb-3082	140	18	.	.	PUNCT
ajbmeb-3082	141	1	dissertation	dissertation	NOUN
ajbmeb-3082	141	2	for	for	ADP
ajbmeb-3082	141	3	the	the	DET
ajbmeb-3082	141	4	degree	degree	NOUN
ajbmeb-3082	141	5	of	of	ADP
ajbmeb-3082	141	6	doctor	doctor	NOUN
ajbmeb-3082	141	7	of	of	ADP
ajbmeb-3082	141	8	sciences	science	NOUN
ajbmeb-3082	141	9	(	(	PUNCT
ajbmeb-3082	141	10	dsc	dsc	NOUN
ajbmeb-3082	141	11	)	)	PUNCT
ajbmeb-3082	141	12	.	.	PUNCT
ajbmeb-3082	142	1	tashkent	tashkent	PROPN
ajbmeb-3082	142	2	,	,	PUNCT
ajbmeb-3082	142	3	2019	2019	NUM
ajbmeb-3082	142	4	.	.	PUNCT
ajbmeb-3082	143	1	9	9	X
ajbmeb-3082	143	2	.	.	X
ajbmeb-3082	143	3	khudoykulov	khudoykulov	PROPN
ajbmeb-3082	143	4	,	,	PUNCT
ajbmeb-3082	143	5	a.	a.	NOUN
ajbmeb-3082	143	6	improving	improve	VERB
ajbmeb-3082	143	7	accounting	accounting	NOUN
ajbmeb-3082	143	8	and	and	CCONJ
ajbmeb-3082	143	9	audit	audit	NOUN
ajbmeb-3082	143	10	of	of	ADP
ajbmeb-3082	143	11	intangible	intangible	ADJ
ajbmeb-3082	143	12	assets	asset	NOUN
ajbmeb-3082	143	13	.	.	PUNCT
ajbmeb-3082	144	1	phd	phd	NOUN
ajbmeb-3082	144	2	dissertation	dissertation	NOUN
ajbmeb-3082	144	3	abstract	abstract	NOUN
ajbmeb-3082	144	4	in	in	ADP
ajbmeb-3082	144	5	economics	economic	NOUN
ajbmeb-3082	144	6	.	.	PUNCT
ajbmeb-3082	145	1	2023	2023	NUM
ajbmeb-3082	145	2	.	.	PUNCT
ajbmeb-3082	145	3	–	–	PUNCT
ajbmeb-3082	145	4	35	35	NUM
ajbmeb-3082	145	5	p.	p.	NOUN
ajbmeb-3082	145	6	10	10	NUM
ajbmeb-3082	145	7	.	.	PUNCT
ajbmeb-3082	146	1	qodirov	qodirov	PROPN
ajbmeb-3082	146	2	,	,	PUNCT
ajbmeb-3082	146	3	s.	s.	PROPN
ajbmeb-3082	146	4	improvement	improvement	NOUN
ajbmeb-3082	146	5	of	of	ADP
ajbmeb-3082	146	6	accounting	accounting	NOUN
ajbmeb-3082	146	7	and	and	CCONJ
ajbmeb-3082	146	8	analysis	analysis	NOUN
ajbmeb-3082	146	9	methods	method	NOUN
ajbmeb-3082	146	10	for	for	ADP
ajbmeb-3082	146	11	intangible	intangible	ADJ
ajbmeb-3082	146	12	assets	asset	NOUN
ajbmeb-3082	146	13	.	.	PUNCT
ajbmeb-3082	147	1	dissertation	dissertation	NOUN
ajbmeb-3082	147	2	abstract	abstract	NOUN
ajbmeb-3082	147	3	for	for	ADP
ajbmeb-3082	147	4	the	the	DET
ajbmeb-3082	147	5	degree	degree	NOUN
ajbmeb-3082	147	6	of	of	ADP
ajbmeb-3082	147	7	doctor	doctor	NOUN
ajbmeb-3082	147	8	of	of	ADP
ajbmeb-3082	147	9	philosophy	philosophy	NOUN
ajbmeb-3082	147	10	(	(	PUNCT
ajbmeb-3082	147	11	phd	phd	NOUN
ajbmeb-3082	147	12	)	)	PUNCT
ajbmeb-3082	147	13	.	.	PUNCT
ajbmeb-3082	148	1	2024	2024	NUM
ajbmeb-3082	148	2	.	.	PUNCT
ajbmeb-3082	149	1	11	11	NUM
ajbmeb-3082	149	2	.	.	X
ajbmeb-3082	150	1	anthony	anthony	PROPN
ajbmeb-3082	150	2	,	,	PUNCT
ajbmeb-3082	150	3	r.	r.	PROPN
ajbmeb-3082	150	4	,	,	PUNCT
ajbmeb-3082	150	5	reese	reese	PROPN
ajbmeb-3082	150	6	,	,	PUNCT
ajbmeb-3082	150	7	j.	j.	PROPN
ajbmeb-3082	150	8	accounting	accounting	PROPN
ajbmeb-3082	150	9	:	:	PUNCT
ajbmeb-3082	150	10	situations	situation	NOUN
ajbmeb-3082	150	11	and	and	CCONJ
ajbmeb-3082	150	12	examples	example	NOUN
ajbmeb-3082	150	13	.	.	PUNCT
ajbmeb-3082	151	1	translated	translate	VERB
ajbmeb-3082	151	2	from	from	ADP
ajbmeb-3082	151	3	english	english	PROPN
ajbmeb-3082	151	4	;	;	PUNCT
ajbmeb-3082	151	5	edited	edit	VERB
ajbmeb-3082	151	6	and	and	CCONJ
ajbmeb-3082	151	7	introduced	introduce	VERB
ajbmeb-3082	151	8	by	by	ADP
ajbmeb-3082	151	9	a.m.	a.m.	PROPN
ajbmeb-3082	151	10	petrachkov	petrachkov	PROPN
ajbmeb-3082	151	11	.	.	PUNCT
ajbmeb-3082	152	1	moscow	moscow	PROPN
ajbmeb-3082	152	2	:	:	PUNCT
ajbmeb-3082	152	3	finance	finance	NOUN
ajbmeb-3082	152	4	and	and	CCONJ
ajbmeb-3082	152	5	statistics	statistic	NOUN
ajbmeb-3082	152	6	,	,	PUNCT
ajbmeb-3082	152	7	1993	1993	NUM
ajbmeb-3082	152	8	.	.	PUNCT
ajbmeb-3082	153	1	–	–	PUNCT
ajbmeb-3082	153	2	pp	pp	ADJ
ajbmeb-3082	153	3	.	.	PUNCT
ajbmeb-3082	154	1	20–21	20–21	NUM
ajbmeb-3082	154	2	.	.	NOUN
ajbmeb-3082	154	3	12	12	NUM
ajbmeb-3082	154	4	.	.	PUNCT
ajbmeb-3082	155	1	suvorov	suvorov	PROPN
ajbmeb-3082	155	2	,	,	PUNCT
ajbmeb-3082	155	3	a.v	a.v	PROPN
ajbmeb-3082	155	4	.	.	PROPN
ajbmeb-3082	155	5	methodological	methodological	ADJ
ajbmeb-3082	155	6	approaches	approach	NOUN
ajbmeb-3082	155	7	to	to	ADP
ajbmeb-3082	155	8	ifrs	ifrs	PROPN
ajbmeb-3082	155	9	valuation	valuation	NOUN
ajbmeb-3082	155	10	.	.	PUNCT
ajbmeb-3082	156	1	international	international	ADJ
ajbmeb-3082	156	2	accounting	accounting	NOUN
ajbmeb-3082	156	3	,	,	PUNCT
ajbmeb-3082	156	4	2007	2007	NUM
ajbmeb-3082	156	5	.	.	PUNCT
ajbmeb-3082	157	1	–	–	PUNCT
ajbmeb-3082	157	2	pp	pp	ADJ
ajbmeb-3082	157	3	.	.	PUNCT
ajbmeb-3082	158	1	31–38	31–38	NUM
ajbmeb-3082	158	2	.	.	NOUN
ajbmeb-3082	158	3	13	13	NUM
ajbmeb-3082	158	4	.	.	PUNCT
ajbmeb-3082	159	1	trushkina	trushkina	PROPN
ajbmeb-3082	159	2	,	,	PUNCT
ajbmeb-3082	159	3	a.v	a.v	PROPN
ajbmeb-3082	159	4	.	.	PROPN
ajbmeb-3082	159	5	accounting	accounting	PROPN
ajbmeb-3082	159	6	(	(	PUNCT
ajbmeb-3082	159	7	financial	financial	ADJ
ajbmeb-3082	159	8	)	)	PUNCT
ajbmeb-3082	159	9	reporting	reporting	NOUN
ajbmeb-3082	159	10	as	as	ADP
ajbmeb-3082	159	11	an	an	DET
ajbmeb-3082	159	12	information	information	NOUN
ajbmeb-3082	159	13	base	base	NOUN
ajbmeb-3082	159	14	for	for	ADP
ajbmeb-3082	159	15	financial	financial	ADJ
ajbmeb-3082	159	16	analysis	analysis	NOUN
ajbmeb-3082	159	17	.	.	PUNCT
ajbmeb-3082	160	1	young	young	ADJ
ajbmeb-3082	160	2	scientist	scientist	NOUN
ajbmeb-3082	160	3	,	,	PUNCT
ajbmeb-3082	160	4	2016	2016	NUM
ajbmeb-3082	160	5	,	,	PUNCT
ajbmeb-3082	160	6	no	no	INTJ
ajbmeb-3082	160	7	.	.	NOUN
ajbmeb-3082	160	8	13	13	NUM
ajbmeb-3082	160	9	(	(	PUNCT
ajbmeb-3082	160	10	117	117	NUM
ajbmeb-3082	160	11	)	)	PUNCT
ajbmeb-3082	160	12	,	,	PUNCT
ajbmeb-3082	160	13	pp	pp	ADP
ajbmeb-3082	160	14	.	.	PUNCT
ajbmeb-3082	161	1	527–529	527–529	NUM
ajbmeb-3082	161	2	.	.	PUNCT
ajbmeb-3082	161	3	available	available	ADJ
ajbmeb-3082	161	4	at	at	ADP
ajbmeb-3082	161	5	:	:	PUNCT
ajbmeb-3082	161	6	https://moluch.ru/archive/117/32467/	https://moluch.ru/archive/117/32467/	ADJ
ajbmeb-3082	161	7	(	(	PUNCT
ajbmeb-3082	161	8	accessed	access	VERB
ajbmeb-3082	161	9	:	:	PUNCT
ajbmeb-3082	161	10	02.02.2024	02.02.2024	NUM
ajbmeb-3082	161	11	)	)	PUNCT
ajbmeb-3082	161	12	.	.	PUNCT
ajbmeb-3082	162	1	14	14	NUM
ajbmeb-3082	162	2	.	.	PUNCT
ajbmeb-3082	163	1	umarova	umarova	PROPN
ajbmeb-3082	163	2	,	,	PUNCT
ajbmeb-3082	163	3	m.	m.	NOUN
ajbmeb-3082	163	4	,	,	PUNCT
ajbmeb-3082	163	5	akhmadjonov	akhmadjonov	PROPN
ajbmeb-3082	163	6	,	,	PUNCT
ajbmeb-3082	163	7	k.	k.	PROPN
ajbmeb-3082	163	8	accounting	accounting	PROPN
ajbmeb-3082	163	9	.	.	PUNCT
ajbmeb-3082	164	1	tashkent	tashkent	PROPN
ajbmeb-3082	164	2	:	:	PUNCT
ajbmeb-3082	164	3	“	"	PUNCT
ajbmeb-3082	164	4	oʻzajbnt	oʻzajbnt	PROPN
ajbmeb-3082	164	5	”	"	PUNCT
ajbmeb-3082	164	6	,	,	PUNCT
ajbmeb-3082	164	7	2004	2004	NUM
ajbmeb-3082	164	8	.	.	PUNCT
ajbmeb-3082	165	1	–	–	PUNCT
ajbmeb-3082	166	1	p.	p.	NOUN
ajbmeb-3082	166	2	327	327	NUM
ajbmeb-3082	166	3	.	.	PUNCT
ajbmeb-3082	166	4	15	15	NUM
ajbmeb-3082	166	5	.	.	PUNCT
ajbmeb-3082	167	1	hoshimov	hoshimov	PROPN
ajbmeb-3082	167	2	,	,	PUNCT
ajbmeb-3082	167	3	b.	b.	PROPN
ajbmeb-3082	167	4	theory	theory	NOUN
ajbmeb-3082	167	5	of	of	ADP
ajbmeb-3082	167	6	accounting	accounting	NOUN
ajbmeb-3082	167	7	.	.	PUNCT
ajbmeb-3082	168	1	tashkent	tashkent	PROPN
ajbmeb-3082	168	2	:	:	PUNCT
ajbmeb-3082	168	3	“	"	PUNCT
ajbmeb-3082	168	4	yangi	yangi	PROPN
ajbmeb-3082	168	5	asr	asr	PROPN
ajbmeb-3082	168	6	avlodi	avlodi	PROPN
ajbmeb-3082	168	7	”	"	PUNCT
ajbmeb-3082	168	8	,	,	PUNCT
ajbmeb-3082	168	9	2004	2004	NUM
ajbmeb-3082	168	10	.	.	PUNCT
ajbmeb-3082	169	1	–	–	PUNCT
ajbmeb-3082	169	2	p.	p.	NOUN
ajbmeb-3082	169	3	242	242	NUM
ajbmeb-3082	169	4	.	.	PUNCT
ajbmeb-3082	170	1	https://lex.uz/docs/4746047	https://lex.uz/docs/4746047	ADV
ajbmeb-3082	170	2	https://moluch.ru/archive/117/32467/	https://moluch.ru/archive/117/32467/	X