id	sid	tid	token	lemma	pos
ajird-557	1	1	american	american	PROPN
ajird-557	1	2	journal	journal	PROPN
ajird-557	1	3	of	of	ADP
ajird-557	1	4	interdisciplinary	interdisciplinary	ADJ
ajird-557	1	5	research	research	NOUN
ajird-557	1	6	and	and	CCONJ
ajird-557	1	7	development	development	NOUN
ajird-557	1	8	issn	issn	PROPN
ajird-557	1	9	online	online	NOUN
ajird-557	1	10	:	:	PUNCT
ajird-557	1	11	2771	2771	NUM
ajird-557	1	12	-	-	SYM
ajird-557	1	13	8948	8948	NUM
ajird-557	1	14	website	website	NOUN
ajird-557	1	15	:	:	PUNCT
ajird-557	1	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-557	1	17	volume	volume	NOUN
ajird-557	1	18	14	14	NUM
ajird-557	1	19	,	,	PUNCT
ajird-557	1	20	march	march	PROPN
ajird-557	1	21	,	,	PUNCT
ajird-557	1	22	2023	2023	NUM
ajird-557	1	23	57	57	NUM
ajird-557	2	1	|	|	ADV
ajird-557	2	2	p	p	NOUN
ajird-557	2	3	a	a	DET
ajird-557	2	4	g	g	NOUN
ajird-557	2	5	e	e	NOUN
ajird-557	2	6	issues	issue	NOUN
ajird-557	2	7	of	of	ADP
ajird-557	2	8	assessing	assess	VERB
ajird-557	2	9	the	the	DET
ajird-557	2	10	joint	joint	ADJ
ajird-557	2	11	activity	activity	NOUN
ajird-557	2	12	of	of	ADP
ajird-557	2	13	business	business	NOUN
ajird-557	2	14	entities	entity	NOUN
ajird-557	2	15	yakubov	yakubov	PROPN
ajird-557	2	16	ulugbek	ulugbek	ADJ
ajird-557	2	17	candidate	candidate	NOUN
ajird-557	2	18	of	of	ADP
ajird-557	2	19	economic	economic	ADJ
ajird-557	2	20	sciences	science	NOUN
ajird-557	2	21	,	,	PUNCT
ajird-557	2	22	professor	professor	NOUN
ajird-557	2	23	department	department	NOUN
ajird-557	2	24	of	of	ADP
ajird-557	2	25	economic	economic	ADJ
ajird-557	2	26	analysis	analysis	NOUN
ajird-557	2	27	tashkent	tashkent	PROPN
ajird-557	2	28	institute	institute	PROPN
ajird-557	2	29	of	of	ADP
ajird-557	2	30	finance	finance	PROPN
ajird-557	2	31	email	email	NOUN
ajird-557	2	32	address	address	NOUN
ajird-557	2	33	:	:	PUNCT
ajird-557	2	34	ulugbekkasimovich@yandex.com	ulugbekkasimovich@yandex.com	X
ajird-557	3	1	orcid	orcid	NOUN
ajird-557	3	2	:	:	PUNCT
ajird-557	3	3	0000000260631758	0000000260631758	NUM
ajird-557	3	4	abstract	abstract	ADJ
ajird-557	3	5	resolution	resolution	NOUN
ajird-557	3	6	of	of	ADP
ajird-557	3	7	the	the	DET
ajird-557	3	8	president	president	NOUN
ajird-557	3	9	of	of	ADP
ajird-557	3	10	the	the	DET
ajird-557	3	11	republic	republic	NOUN
ajird-557	3	12	of	of	ADP
ajird-557	3	13	uzbekistan	uzbekistan	PROPN
ajird-557	3	14	no	no	INTJ
ajird-557	3	15	.	.	PUNCT
ajird-557	4	1	pp-4611	pp-4611	PROPN
ajird-557	4	2	dated	date	VERB
ajird-557	4	3	february	february	PROPN
ajird-557	4	4	24	24	NUM
ajird-557	4	5	,	,	PUNCT
ajird-557	4	6	2020	2020	NUM
ajird-557	4	7	"	"	PUNCT
ajird-557	4	8	on	on	ADP
ajird-557	4	9	additional	additional	ADJ
ajird-557	4	10	measures	measure	NOUN
ajird-557	4	11	for	for	ADP
ajird-557	4	12	the	the	DET
ajird-557	4	13	transition	transition	NOUN
ajird-557	4	14	to	to	ADP
ajird-557	4	15	international	international	ADJ
ajird-557	4	16	standards	standard	NOUN
ajird-557	4	17	of	of	ADP
ajird-557	4	18	financial	financial	ADJ
ajird-557	4	19	reporting	reporting	NOUN
ajird-557	4	20	"	"	PUNCT
ajird-557	4	21	,	,	PUNCT
ajird-557	4	22	cabinet	cabinet	NOUN
ajird-557	4	23	of	of	ADP
ajird-557	4	24	ministers	minister	NOUN
ajird-557	4	25	of	of	ADP
ajird-557	4	26	the	the	DET
ajird-557	4	27	republic	republic	NOUN
ajird-557	4	28	of	of	ADP
ajird-557	4	29	uzbekistan	uzbekistan	PROPN
ajird-557	4	30	no	no	PROPN
ajird-557	4	31	.	.	PROPN
ajird-557	5	1	507	507	NUM
ajird-557	5	2	dated	date	VERB
ajird-557	5	3	august	august	PROPN
ajird-557	5	4	24	24	NUM
ajird-557	5	5	,	,	PUNCT
ajird-557	5	6	2020	2020	NUM
ajird-557	5	7	"	"	PUNCT
ajird-557	5	8	recognizing	recognize	VERB
ajird-557	5	9	the	the	DET
ajird-557	5	10	text	text	NOUN
ajird-557	5	11	of	of	ADP
ajird-557	5	12	international	international	ADJ
ajird-557	5	13	standards	standard	NOUN
ajird-557	5	14	of	of	ADP
ajird-557	5	15	financial	financial	ADJ
ajird-557	5	16	reporting	reporting	NOUN
ajird-557	5	17	and	and	CCONJ
ajird-557	5	18	its	its	PRON
ajird-557	5	19	explanations	explanation	NOUN
ajird-557	5	20	"	"	PUNCT
ajird-557	5	21	regulation	regulation	NOUN
ajird-557	5	22	on	on	ADP
ajird-557	5	23	the	the	DET
ajird-557	5	24	procedure	procedure	NOUN
ajird-557	5	25	for	for	ADP
ajird-557	5	26	obtaining	obtain	VERB
ajird-557	5	27	"	"	PUNCT
ajird-557	5	28	,	,	PUNCT
ajird-557	5	29	between	between	ADP
ajird-557	5	30	the	the	DET
ajird-557	5	31	ministry	ministry	PROPN
ajird-557	5	32	of	of	ADP
ajird-557	5	33	finance	finance	PROPN
ajird-557	5	34	and	and	CCONJ
ajird-557	5	35	the	the	DET
ajird-557	5	36	foundation	foundation	NOUN
ajird-557	5	37	for	for	ADP
ajird-557	5	38	international	international	ADJ
ajird-557	5	39	standards	standard	NOUN
ajird-557	5	40	of	of	ADP
ajird-557	5	41	financial	financial	ADJ
ajird-557	5	42	reporting	reporting	NOUN
ajird-557	5	43	dated	date	VERB
ajird-557	5	44	november	november	PROPN
ajird-557	5	45	11	11	NUM
ajird-557	5	46	,	,	PUNCT
ajird-557	5	47	2020	2020	NUM
ajird-557	5	48	"	"	PUNCT
ajird-557	5	49	2045	2045	NUM
ajird-557	5	50	-	-	PUNCT
ajird-557	5	51	uz	uz	NOUN
ajird-557	5	52	-	-	PUNCT
ajird-557	5	53	mof	mof	ADJ
ajird-557	5	54	-	-	PUNCT
ajird-557	5	55	open	open	ADJ
ajird-557	5	56	licence	licence	NOUN
ajird-557	5	57	with	with	ADP
ajird-557	5	58	translation2020	translation2020	PROPN
ajird-557	5	59	"	"	PUNCT
ajird-557	5	60	,	,	PUNCT
ajird-557	5	61	62	62	NUM
ajird-557	5	62	mhxs	mhxs	NOUN
ajird-557	5	63	documents	document	NOUN
ajird-557	5	64	were	be	AUX
ajird-557	5	65	translated	translate	VERB
ajird-557	5	66	into	into	ADP
ajird-557	5	67	the	the	DET
ajird-557	5	68	state	state	NOUN
ajird-557	5	69	language	language	NOUN
ajird-557	5	70	.	.	PUNCT
ajird-557	6	1	these	these	DET
ajird-557	6	2	ias	ias	PROPN
ajird-557	6	3	documents	document	NOUN
ajird-557	6	4	are	be	AUX
ajird-557	6	5	the	the	DET
ajird-557	6	6	order	order	NOUN
ajird-557	6	7	of	of	ADP
ajird-557	6	8	the	the	DET
ajird-557	6	9	minister	minister	NOUN
ajird-557	6	10	of	of	ADP
ajird-557	6	11	finance	finance	NOUN
ajird-557	6	12	of	of	ADP
ajird-557	6	13	the	the	DET
ajird-557	6	14	republic	republic	NOUN
ajird-557	6	15	of	of	ADP
ajird-557	6	16	uzbekistan	uzbekistan	PROPN
ajird-557	6	17	no	no	INTJ
ajird-557	6	18	.	.	PROPN
ajird-557	6	19	61	61	NUM
ajird-557	6	20	of	of	ADP
ajird-557	6	21	november	november	PROPN
ajird-557	6	22	10	10	NUM
ajird-557	6	23	,	,	PUNCT
ajird-557	6	24	2022	2022	NUM
ajird-557	6	25	"	"	PUNCT
ajird-557	6	26	on	on	ADP
ajird-557	6	27	recognition	recognition	NOUN
ajird-557	6	28	of	of	ADP
ajird-557	6	29	the	the	DET
ajird-557	6	30	text	text	NOUN
ajird-557	6	31	of	of	ADP
ajird-557	6	32	international	international	ADJ
ajird-557	6	33	financial	financial	ADJ
ajird-557	6	34	reporting	reporting	NOUN
ajird-557	6	35	standards	standard	NOUN
ajird-557	6	36	and	and	CCONJ
ajird-557	6	37	explanations	explanation	NOUN
ajird-557	6	38	for	for	ADP
ajird-557	6	39	use	use	NOUN
ajird-557	6	40	in	in	ADP
ajird-557	6	41	the	the	DET
ajird-557	6	42	territory	territory	NOUN
ajird-557	6	43	of	of	ADP
ajird-557	6	44	the	the	DET
ajird-557	6	45	republic	republic	NOUN
ajird-557	6	46	of	of	ADP
ajird-557	6	47	uzbekistan	uzbekistan	PROPN
ajird-557	6	48	"	"	PUNCT
ajird-557	6	49	by	by	ADP
ajird-557	6	50	the	the	DET
ajird-557	6	51	ministry	ministry	PROPN
ajird-557	6	52	of	of	ADP
ajird-557	6	53	justice	justice	PROPN
ajird-557	6	54	on	on	ADP
ajird-557	6	55	december	december	PROPN
ajird-557	6	56	9	9	NUM
ajird-557	6	57	,	,	PUNCT
ajird-557	6	58	2022	2022	NUM
ajird-557	6	59	№	№	ADP
ajird-557	6	60	3400	3400	NUM
ajird-557	6	61	,	,	PUNCT
ajird-557	6	62	and	and	CCONJ
ajird-557	6	63	they	they	PRON
ajird-557	6	64	recognized	recognize	VERB
ajird-557	6	65	for	for	ADP
ajird-557	6	66	use	use	NOUN
ajird-557	6	67	in	in	ADP
ajird-557	6	68	the	the	DET
ajird-557	6	69	territory	territory	NOUN
ajird-557	6	70	of	of	ADP
ajird-557	6	71	the	the	DET
ajird-557	6	72	republic	republic	NOUN
ajird-557	6	73	of	of	ADP
ajird-557	6	74	uzbekistan	uzbekistan	PROPN
ajird-557	6	75	.	.	PUNCT
ajird-557	7	1	keywords	keyword	NOUN
ajird-557	7	2	and	and	CCONJ
ajird-557	7	3	phrases	phrase	NOUN
ajird-557	7	4	:	:	PUNCT
ajird-557	7	5	joint	joint	ADJ
ajird-557	7	6	activity	activity	NOUN
ajird-557	7	7	;	;	PUNCT
ajird-557	7	8	dependent	dependent	ADJ
ajird-557	7	9	,	,	PUNCT
ajird-557	7	10	subsidiary	subsidiary	NOUN
ajird-557	7	11	;	;	PUNCT
ajird-557	7	12	joint	joint	ADJ
ajird-557	7	13	activity	activity	NOUN
ajird-557	7	14	;	;	PUNCT
ajird-557	7	15	joint	joint	ADJ
ajird-557	7	16	operation	operation	NOUN
ajird-557	7	17	;	;	PUNCT
ajird-557	7	18	parent	parent	NOUN
ajird-557	7	19	company	company	NOUN
ajird-557	7	20	;	;	PUNCT
ajird-557	7	21	reporting	report	VERB
ajird-557	7	22	enterprise	enterprise	NOUN
ajird-557	7	23	;	;	PUNCT
ajird-557	7	24	significant	significant	ADJ
ajird-557	7	25	impact	impact	NOUN
ajird-557	7	26	;	;	PUNCT
ajird-557	7	27	aggregated	aggregate	VERB
ajird-557	7	28	(	(	PUNCT
ajird-557	7	29	consolidated	consolidated	ADJ
ajird-557	7	30	)	)	PUNCT
ajird-557	7	31	financial	financial	ADJ
ajird-557	7	32	statement	statement	NOUN
ajird-557	7	33	;	;	PUNCT
ajird-557	7	34	dividend	dividend	NOUN
ajird-557	7	35	;	;	PUNCT
ajird-557	7	36	equity	equity	NOUN
ajird-557	7	37	participation	participation	NOUN
ajird-557	7	38	;	;	PUNCT
ajird-557	7	39	retained	retain	VERB
ajird-557	7	40	earnings	earning	NOUN
ajird-557	7	41	(	(	PUNCT
ajird-557	7	42	unreimbursed	unreimburse	VERB
ajird-557	7	43	loss	loss	NOUN
ajird-557	7	44	)	)	PUNCT
ajird-557	7	45	;	;	PUNCT
ajird-557	7	46	net	net	ADJ
ajird-557	7	47	asset	asset	NOUN
ajird-557	7	48	.	.	PUNCT
ajird-557	8	1	introduction	introduction	NOUN
ajird-557	8	2	with	with	ADP
ajird-557	8	3	the	the	DET
ajird-557	8	4	decree	decree	NOUN
ajird-557	8	5	of	of	ADP
ajird-557	8	6	the	the	DET
ajird-557	8	7	president	president	NOUN
ajird-557	8	8	of	of	ADP
ajird-557	8	9	the	the	DET
ajird-557	8	10	republic	republic	NOUN
ajird-557	8	11	of	of	ADP
ajird-557	8	12	uzbekistan	uzbekistan	PROPN
ajird-557	8	13	no	no	PROPN
ajird-557	8	14	.	.	PUNCT
ajird-557	9	1	pf-60	pf-60	ADP
ajird-557	9	2	dated	date	VERB
ajird-557	9	3	january	january	PROPN
ajird-557	9	4	28	28	NUM
ajird-557	9	5	,	,	PUNCT
ajird-557	9	6	2022	2022	NUM
ajird-557	9	7	,	,	PUNCT
ajird-557	9	8	"	"	PUNCT
ajird-557	9	9	on	on	ADP
ajird-557	9	10	the	the	DET
ajird-557	9	11	new	new	ADJ
ajird-557	9	12	development	development	NOUN
ajird-557	9	13	strategy	strategy	NOUN
ajird-557	9	14	of	of	ADP
ajird-557	9	15	uzbekistan	uzbekistan	PROPN
ajird-557	9	16	for	for	ADP
ajird-557	9	17	2022	2022	NUM
ajird-557	9	18	-	-	SYM
ajird-557	9	19	2026	2026	NUM
ajird-557	9	20	"	"	PUNCT
ajird-557	9	21	,	,	PUNCT
ajird-557	9	22	the	the	DET
ajird-557	9	23	foreign	foreign	ADJ
ajird-557	9	24	economic	economic	ADJ
ajird-557	9	25	relations	relation	NOUN
ajird-557	9	26	of	of	ADP
ajird-557	9	27	the	the	DET
ajird-557	9	28	country	country	NOUN
ajird-557	9	29	are	be	AUX
ajird-557	9	30	being	be	AUX
ajird-557	9	31	further	far	ADV
ajird-557	9	32	developed	develop	VERB
ajird-557	9	33	.	.	PUNCT
ajird-557	10	1	the	the	DET
ajird-557	10	2	focus	focus	NOUN
ajird-557	10	3	is	be	AUX
ajird-557	10	4	on	on	ADP
ajird-557	10	5	improving	improve	VERB
ajird-557	10	6	the	the	DET
ajird-557	10	7	investment	investment	NOUN
ajird-557	10	8	climate	climate	NOUN
ajird-557	10	9	in	in	ADP
ajird-557	10	10	the	the	DET
ajird-557	10	11	country	country	NOUN
ajird-557	10	12	and	and	CCONJ
ajird-557	10	13	increasing	increase	VERB
ajird-557	10	14	its	its	PRON
ajird-557	10	15	attractiveness	attractiveness	NOUN
ajird-557	10	16	,	,	PUNCT
ajird-557	10	17	taking	take	VERB
ajird-557	10	18	measures	measure	NOUN
ajird-557	10	19	to	to	PART
ajird-557	10	20	attract	attract	VERB
ajird-557	10	21	120	120	NUM
ajird-557	10	22	billion	billion	NUM
ajird-557	10	23	us	us	PROPN
ajird-557	10	24	dollars	dollar	NOUN
ajird-557	10	25	,	,	PUNCT
ajird-557	10	26	including	include	VERB
ajird-557	10	27	70	70	NUM
ajird-557	10	28	billion	billion	NUM
ajird-557	10	29	foreign	foreign	ADJ
ajird-557	10	30	investments	investment	NOUN
ajird-557	10	31	,	,	PUNCT
ajird-557	10	32	and	and	CCONJ
ajird-557	10	33	privatization	privatization	NOUN
ajird-557	10	34	of	of	ADP
ajird-557	10	35	large	large	ADJ
ajird-557	10	36	enterprises	enterprise	NOUN
ajird-557	10	37	through	through	ADP
ajird-557	10	38	the	the	DET
ajird-557	10	39	stock	stock	NOUN
ajird-557	10	40	exchange	exchange	NOUN
ajird-557	10	41	.	.	PUNCT
ajird-557	11	1	today	today	NOUN
ajird-557	11	2	,	,	PUNCT
ajird-557	11	3	within	within	ADP
ajird-557	11	4	the	the	DET
ajird-557	11	5	framework	framework	NOUN
ajird-557	11	6	of	of	ADP
ajird-557	11	7	62	62	NUM
ajird-557	11	8	recognized	recognize	VERB
ajird-557	11	9	iass	iass	NOUN
ajird-557	11	10	in	in	ADP
ajird-557	11	11	the	the	DET
ajird-557	11	12	territory	territory	NOUN
ajird-557	11	13	of	of	ADP
ajird-557	11	14	the	the	DET
ajird-557	11	15	republic	republic	NOUN
ajird-557	11	16	of	of	ADP
ajird-557	11	17	uzbekistan	uzbekistan	PROPN
ajird-557	11	18	,	,	PUNCT
ajird-557	11	19	the	the	DET
ajird-557	11	20	joint	joint	ADJ
ajird-557	11	21	activities	activity	NOUN
ajird-557	11	22	are	be	AUX
ajird-557	11	23	regulated	regulate	VERB
ajird-557	11	24	by	by	ADP
ajird-557	11	25	:	:	PUNCT
ajird-557	11	26	american	american	ADJ
ajird-557	11	27	journal	journal	PROPN
ajird-557	11	28	of	of	ADP
ajird-557	11	29	interdisciplinary	interdisciplinary	ADJ
ajird-557	11	30	research	research	NOUN
ajird-557	11	31	and	and	CCONJ
ajird-557	11	32	development	development	NOUN
ajird-557	11	33	issn	issn	PROPN
ajird-557	11	34	online	online	NOUN
ajird-557	11	35	:	:	PUNCT
ajird-557	11	36	2771	2771	NUM
ajird-557	11	37	-	-	SYM
ajird-557	11	38	8948	8948	NUM
ajird-557	11	39	website	website	NOUN
ajird-557	11	40	:	:	PUNCT
ajird-557	11	41	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-557	11	42	volume	volume	NOUN
ajird-557	11	43	14	14	NUM
ajird-557	11	44	,	,	PUNCT
ajird-557	11	45	march	march	PROPN
ajird-557	11	46	,	,	PUNCT
ajird-557	11	47	2023	2023	NUM
ajird-557	11	48	58	58	NUM
ajird-557	12	1	|	|	ADV
ajird-557	12	2	p	p	NOUN
ajird-557	12	3	a	a	DET
ajird-557	12	4	g	g	NOUN
ajird-557	12	5	e	e	NOUN
ajird-557	12	6	1	1	NUM
ajird-557	12	7	.	.	PUNCT
ajird-557	13	1	international	international	ADJ
ajird-557	13	2	accounting	accounting	PROPN
ajird-557	13	3	standard	standard	PROPN
ajird-557	13	4	entitled	entitle	VERB
ajird-557	13	5	"	"	PUNCT
ajird-557	13	6	related	related	ADJ
ajird-557	13	7	party	party	NOUN
ajird-557	13	8	disclosures	disclosure	NOUN
ajird-557	13	9	"	"	PUNCT
ajird-557	13	10	(	(	PUNCT
ajird-557	13	11	no	no	INTJ
ajird-557	13	12	.	.	NOUN
ajird-557	13	13	24	24	NUM
ajird-557	13	14	)	)	PUNCT
ajird-557	13	15	,	,	PUNCT
ajird-557	13	16	"	"	PUNCT
ajird-557	13	17	separate	separate	ADJ
ajird-557	13	18	financial	financial	ADJ
ajird-557	13	19	statements	statement	NOUN
ajird-557	13	20	"	"	PUNCT
ajird-557	13	21	(	(	PUNCT
ajird-557	13	22	no	no	INTJ
ajird-557	13	23	.	.	NOUN
ajird-557	13	24	27	27	NUM
ajird-557	13	25	)	)	PUNCT
ajird-557	13	26	,	,	PUNCT
ajird-557	13	27	"	"	PUNCT
ajird-557	13	28	investments	investment	NOUN
ajird-557	13	29	in	in	ADP
ajird-557	13	30	affected	affected	ADJ
ajird-557	13	31	entities	entity	NOUN
ajird-557	13	32	and	and	CCONJ
ajird-557	13	33	joint	joint	ADJ
ajird-557	13	34	ventures	venture	NOUN
ajird-557	13	35	"	"	PUNCT
ajird-557	13	36	(	(	PUNCT
ajird-557	13	37	no	no	INTJ
ajird-557	13	38	.	.	NOUN
ajird-557	13	39	28	28	NUM
ajird-557	13	40	)	)	PUNCT
ajird-557	13	41	;	;	PUNCT
ajird-557	13	42	2	2	X
ajird-557	13	43	.	.	X
ajird-557	13	44	"	"	PUNCT
ajird-557	13	45	business	business	NOUN
ajird-557	13	46	combinations	combination	NOUN
ajird-557	13	47	"	"	PUNCT
ajird-557	13	48	(	(	PUNCT
ajird-557	13	49	no	no	INTJ
ajird-557	13	50	.	.	NOUN
ajird-557	13	51	3	3	NUM
ajird-557	13	52	)	)	PUNCT
ajird-557	13	53	,	,	PUNCT
ajird-557	13	54	"	"	PUNCT
ajird-557	13	55	consolidated	consolidated	ADJ
ajird-557	13	56	financial	financial	ADJ
ajird-557	13	57	statements	statement	NOUN
ajird-557	13	58	"	"	PUNCT
ajird-557	13	59	(	(	PUNCT
ajird-557	13	60	no	no	INTJ
ajird-557	13	61	.	.	NOUN
ajird-557	13	62	10	10	NUM
ajird-557	13	63	)	)	PUNCT
ajird-557	13	64	,	,	PUNCT
ajird-557	13	65	"	"	PUNCT
ajird-557	13	66	joint	joint	ADJ
ajird-557	13	67	activity	activity	NOUN
ajird-557	13	68	agreements	agreement	NOUN
ajird-557	13	69	"	"	PUNCT
ajird-557	13	70	(	(	PUNCT
ajird-557	13	71	no	no	INTJ
ajird-557	13	72	.	.	NOUN
ajird-557	13	73	11	11	NUM
ajird-557	13	74	)	)	PUNCT
ajird-557	13	75	,	,	PUNCT
ajird-557	13	76	"	"	PUNCT
ajird-557	13	77	disclosure	disclosure	NOUN
ajird-557	13	78	of	of	ADP
ajird-557	13	79	interests	interest	NOUN
ajird-557	13	80	in	in	ADP
ajird-557	13	81	other	other	ADJ
ajird-557	13	82	organizations	organization	NOUN
ajird-557	13	83	"	"	PUNCT
ajird-557	13	84	(	(	PUNCT
ajird-557	13	85	no	no	INTJ
ajird-557	13	86	.	.	NOUN
ajird-557	13	87	12	12	NUM
ajird-557	13	88	)	)	PUNCT
ajird-557	13	89	of	of	ADP
ajird-557	13	90	the	the	DET
ajird-557	13	91	financial	financial	ADJ
ajird-557	13	92	statement	statement	NOUN
ajird-557	13	93	approved	approve	VERB
ajird-557	13	94	international	international	ADJ
ajird-557	13	95	standard	standard	NOUN
ajird-557	13	96	.	.	PUNCT
ajird-557	14	1	11.3	11.3	NUM
ajird-557	14	2	percent	percent	NOUN
ajird-557	14	3	of	of	ADP
ajird-557	14	4	the	the	DET
ajird-557	14	5	62	62	NUM
ajird-557	14	6	iass	iass	NOUN
ajird-557	14	7	recognized	recognize	VERB
ajird-557	14	8	in	in	ADP
ajird-557	14	9	the	the	DET
ajird-557	14	10	territory	territory	NOUN
ajird-557	14	11	of	of	ADP
ajird-557	14	12	the	the	DET
ajird-557	14	13	republic	republic	NOUN
ajird-557	14	14	of	of	ADP
ajird-557	14	15	uzbekistan	uzbekistan	PROPN
ajird-557	14	16	are	be	AUX
ajird-557	14	17	documents	document	NOUN
ajird-557	14	18	regulating	regulate	VERB
ajird-557	14	19	joint	joint	ADJ
ajird-557	14	20	welfare	welfare	NOUN
ajird-557	14	21	.	.	PUNCT
ajird-557	15	1	according	accord	VERB
ajird-557	15	2	to	to	ADP
ajird-557	15	3	statistics	statistic	NOUN
ajird-557	15	4	,	,	PUNCT
ajird-557	15	5	28,827	28,827	NUM
ajird-557	15	6	(	(	PUNCT
ajird-557	15	7	as	as	ADP
ajird-557	15	8	of	of	ADP
ajird-557	15	9	january	january	PROPN
ajird-557	15	10	1	1	NUM
ajird-557	15	11	,	,	PUNCT
ajird-557	15	12	2022	2022	NUM
ajird-557	15	13	)	)	PUNCT
ajird-557	15	14	enterprises	enterprise	NOUN
ajird-557	15	15	and	and	CCONJ
ajird-557	15	16	organizations	organization	NOUN
ajird-557	15	17	operate	operate	VERB
ajird-557	15	18	in	in	ADP
ajird-557	15	19	the	the	DET
ajird-557	15	20	country	country	NOUN
ajird-557	15	21	,	,	PUNCT
ajird-557	15	22	in	in	ADP
ajird-557	15	23	which	which	PRON
ajird-557	15	24	industry	industry	NOUN
ajird-557	15	25	has	have	VERB
ajird-557	15	26	a	a	DET
ajird-557	15	27	share	share	NOUN
ajird-557	15	28	of	of	ADP
ajird-557	15	29	18.2	18.2	NUM
ajird-557	15	30	percent	percent	NOUN
ajird-557	15	31	,	,	PUNCT
ajird-557	15	32	construction	construction	NOUN
ajird-557	15	33	7	7	NUM
ajird-557	15	34	percent	percent	NOUN
ajird-557	15	35	,	,	PUNCT
ajird-557	15	36	trade	trade	NOUN
ajird-557	15	37	31.1	31.1	NUM
ajird-557	15	38	percent	percent	NOUN
ajird-557	15	39	,	,	PUNCT
ajird-557	15	40	transportation	transportation	NOUN
ajird-557	15	41	and	and	CCONJ
ajird-557	15	42	storage	storage	NOUN
ajird-557	15	43	2.9	2.9	NUM
ajird-557	15	44	percent	percent	NOUN
ajird-557	15	45	.	.	PUNCT
ajird-557	16	1	as	as	ADP
ajird-557	16	2	of	of	ADP
ajird-557	16	3	january	january	PROPN
ajird-557	16	4	1	1	NUM
ajird-557	16	5	,	,	PUNCT
ajird-557	16	6	2022	2022	NUM
ajird-557	16	7	,	,	PUNCT
ajird-557	16	8	the	the	DET
ajird-557	16	9	number	number	NOUN
ajird-557	16	10	of	of	ADP
ajird-557	16	11	enterprises	enterprise	NOUN
ajird-557	16	12	operating	operate	VERB
ajird-557	16	13	in	in	ADP
ajird-557	16	14	the	the	DET
ajird-557	16	15	republic	republic	NOUN
ajird-557	16	16	with	with	ADP
ajird-557	16	17	the	the	DET
ajird-557	16	18	participation	participation	NOUN
ajird-557	16	19	of	of	ADP
ajird-557	16	20	foreign	foreign	ADJ
ajird-557	16	21	capital	capital	NOUN
ajird-557	16	22	is	be	AUX
ajird-557	16	23	13,289	13,289	NUM
ajird-557	16	24	,	,	PUNCT
ajird-557	16	25	and	and	CCONJ
ajird-557	16	26	joint	joint	ADJ
ajird-557	16	27	ventures	venture	NOUN
ajird-557	16	28	have	have	VERB
ajird-557	16	29	a	a	DET
ajird-557	16	30	45.1	45.1	NUM
ajird-557	16	31	percent	percent	NOUN
ajird-557	16	32	share	share	NOUN
ajird-557	17	1	[	[	X
ajird-557	17	2	9	9	NUM
ajird-557	17	3	]	]	PUNCT
ajird-557	17	4	.	.	PUNCT
ajird-557	18	1	it	it	PRON
ajird-557	18	2	should	should	AUX
ajird-557	18	3	be	be	AUX
ajird-557	18	4	noted	note	VERB
ajird-557	18	5	that	that	SCONJ
ajird-557	18	6	the	the	DET
ajird-557	18	7	existing	exist	VERB
ajird-557	18	8	5988	5988	NUM
ajird-557	18	9	joint	joint	ADJ
ajird-557	18	10	ventures	venture	NOUN
ajird-557	18	11	are	be	AUX
ajird-557	18	12	considered	consider	VERB
ajird-557	18	13	objects	object	NOUN
ajird-557	18	14	of	of	ADP
ajird-557	18	15	direct	direct	ADJ
ajird-557	18	16	joint	joint	ADJ
ajird-557	18	17	activity	activity	NOUN
ajird-557	18	18	.	.	PUNCT
ajird-557	19	1	organization	organization	NOUN
ajird-557	19	2	of	of	ADP
ajird-557	19	3	their	their	PRON
ajird-557	19	4	effective	effective	ADJ
ajird-557	19	5	activities	activity	NOUN
ajird-557	19	6	,	,	PUNCT
ajird-557	19	7	proper	proper	ADJ
ajird-557	19	8	accounting	accounting	NOUN
ajird-557	19	9	,	,	PUNCT
ajird-557	19	10	and	and	CCONJ
ajird-557	19	11	provision	provision	NOUN
ajird-557	19	12	of	of	ADP
ajird-557	19	13	information	information	NOUN
ajird-557	19	14	disclosure	disclosure	NOUN
ajird-557	19	15	and	and	CCONJ
ajird-557	19	16	transparency	transparency	NOUN
ajird-557	19	17	are	be	AUX
ajird-557	19	18	today	today	NOUN
ajird-557	19	19	's	's	PART
ajird-557	19	20	important	important	ADJ
ajird-557	19	21	tasks	task	NOUN
ajird-557	19	22	.	.	PUNCT
ajird-557	20	1	analysis	analysis	NOUN
ajird-557	20	2	of	of	ADP
ajird-557	20	3	related	related	ADJ
ajird-557	20	4	bibliography	bibliography	NOUN
ajird-557	20	5	.	.	PUNCT
ajird-557	21	1	joint	joint	ADJ
ajird-557	21	2	ventures	venture	NOUN
ajird-557	21	3	are	be	AUX
ajird-557	21	4	one	one	NUM
ajird-557	21	5	of	of	ADP
ajird-557	21	6	the	the	DET
ajird-557	21	7	organizational	organizational	ADJ
ajird-557	21	8	and	and	CCONJ
ajird-557	21	9	legal	legal	ADJ
ajird-557	21	10	forms	form	NOUN
ajird-557	21	11	of	of	ADP
ajird-557	21	12	entrepreneurship	entrepreneurship	NOUN
ajird-557	21	13	.	.	PUNCT
ajird-557	22	1	it	it	PRON
ajird-557	22	2	ensures	ensure	VERB
ajird-557	22	3	the	the	DET
ajird-557	22	4	internationalization	internationalization	NOUN
ajird-557	22	5	of	of	ADP
ajird-557	22	6	the	the	DET
ajird-557	22	7	method	method	NOUN
ajird-557	22	8	of	of	ADP
ajird-557	22	9	management	management	NOUN
ajird-557	22	10	and	and	CCONJ
ajird-557	22	11	reproduction	reproduction	NOUN
ajird-557	22	12	in	in	ADP
ajird-557	22	13	a	a	DET
ajird-557	22	14	multi	multi	ADJ
ajird-557	22	15	-	-	ADJ
ajird-557	22	16	unit	unit	ADJ
ajird-557	22	17	economy	economy	NOUN
ajird-557	22	18	.	.	PUNCT
ajird-557	23	1	expands	expand	VERB
ajird-557	23	2	the	the	DET
ajird-557	23	3	relations	relation	NOUN
ajird-557	23	4	of	of	ADP
ajird-557	23	5	enterprises	enterprise	NOUN
ajird-557	23	6	and	and	CCONJ
ajird-557	23	7	organizations	organization	NOUN
ajird-557	23	8	with	with	ADP
ajird-557	23	9	partners	partner	NOUN
ajird-557	23	10	.	.	PUNCT
ajird-557	24	1	joint	joint	ADJ
ajird-557	24	2	ventures	venture	NOUN
ajird-557	24	3	are	be	AUX
ajird-557	24	4	a	a	DET
ajird-557	24	5	form	form	NOUN
ajird-557	24	6	of	of	ADP
ajird-557	24	7	mixed	mixed	ADJ
ajird-557	24	8	ownership	ownership	NOUN
ajird-557	24	9	,	,	PUNCT
ajird-557	24	10	in	in	ADP
ajird-557	24	11	which	which	PRON
ajird-557	24	12	state	state	NOUN
ajird-557	24	13	,	,	PUNCT
ajird-557	24	14	community	community	NOUN
ajird-557	24	15	and	and	CCONJ
ajird-557	24	16	private	private	ADJ
ajird-557	24	17	ownership	ownership	NOUN
ajird-557	24	18	are	be	AUX
ajird-557	24	19	combined	combine	VERB
ajird-557	24	20	.	.	PUNCT
ajird-557	25	1	founders	founder	NOUN
ajird-557	25	2	have	have	VERB
ajird-557	25	3	the	the	DET
ajird-557	25	4	right	right	NOUN
ajird-557	25	5	to	to	PART
ajird-557	25	6	be	be	AUX
ajird-557	25	7	state	state	NOUN
ajird-557	25	8	enterprises	enterprise	NOUN
ajird-557	25	9	and	and	CCONJ
ajird-557	25	10	organizations	organization	NOUN
ajird-557	25	11	,	,	PUNCT
ajird-557	25	12	collective	collective	ADJ
ajird-557	25	13	farms	farm	NOUN
ajird-557	25	14	,	,	PUNCT
ajird-557	25	15	joint	joint	ADJ
ajird-557	25	16	-	-	PUNCT
ajird-557	25	17	stock	stock	NOUN
ajird-557	25	18	societies	society	NOUN
ajird-557	25	19	and	and	CCONJ
ajird-557	25	20	public	public	ADJ
ajird-557	25	21	organizations	organization	NOUN
ajird-557	25	22	,	,	PUNCT
ajird-557	25	23	citizens	citizen	NOUN
ajird-557	25	24	(	(	PUNCT
ajird-557	25	25	individuals	individual	NOUN
ajird-557	25	26	)	)	PUNCT
ajird-557	25	27	.	.	PUNCT
ajird-557	26	1	international	international	ADJ
ajird-557	26	2	accounting	accounting	PROPN
ajird-557	26	3	standard	standard	PROPN
ajird-557	26	4	no	no	INTJ
ajird-557	26	5	.	.	NOUN
ajird-557	26	6	28	28	NUM
ajird-557	26	7	"	"	PUNCT
ajird-557	26	8	investments	investment	NOUN
ajird-557	26	9	in	in	ADP
ajird-557	26	10	affected	affected	ADJ
ajird-557	26	11	entities	entity	NOUN
ajird-557	26	12	and	and	CCONJ
ajird-557	26	13	joint	joint	ADJ
ajird-557	26	14	ventures	venture	NOUN
ajird-557	26	15	"	"	PUNCT
ajird-557	26	16	defines	define	VERB
ajird-557	26	17	the	the	DET
ajird-557	26	18	requirements	requirement	NOUN
ajird-557	26	19	for	for	ADP
ajird-557	26	20	the	the	DET
ajird-557	26	21	following	follow	VERB
ajird-557	26	22	entities	entity	NOUN
ajird-557	26	23	:	:	PUNCT
ajird-557	26	24	accounting	account	VERB
ajird-557	26	25	for	for	ADP
ajird-557	26	26	investments	investment	NOUN
ajird-557	26	27	,	,	PUNCT
ajird-557	26	28	using	use	VERB
ajird-557	26	29	the	the	DET
ajird-557	26	30	equity	equity	NOUN
ajird-557	26	31	method	method	NOUN
ajird-557	26	32	of	of	ADP
ajird-557	26	33	accounting	account	VERB
ajird-557	26	34	for	for	ADP
ajird-557	26	35	investments	investment	NOUN
ajird-557	26	36	.	.	PUNCT
ajird-557	27	1	in	in	ADP
ajird-557	27	2	the	the	DET
ajird-557	27	3	third	third	ADJ
ajird-557	27	4	section	section	NOUN
ajird-557	27	5	"	"	PUNCT
ajird-557	27	6	tariffs	tariff	NOUN
ajird-557	27	7	"	"	PUNCT
ajird-557	27	8	of	of	ADP
ajird-557	27	9	this	this	DET
ajird-557	27	10	standard	standard	NOUN
ajird-557	27	11	defined	define	VERB
ajird-557	27	12	as	as	ADP
ajird-557	27	13	:	:	PUNCT
ajird-557	27	14	"	"	PUNCT
ajird-557	27	15	influenced	influence	VERB
ajird-557	27	16	entity	entity	NOUN
ajird-557	27	17	is	be	AUX
ajird-557	27	18	an	an	DET
ajird-557	27	19	entity	entity	NOUN
ajird-557	27	20	over	over	ADP
ajird-557	27	21	which	which	PRON
ajird-557	27	22	the	the	DET
ajird-557	27	23	investor	investor	NOUN
ajird-557	27	24	has	have	VERB
ajird-557	27	25	significant	significant	ADJ
ajird-557	27	26	influence	influence	NOUN
ajird-557	27	27	"	"	PUNCT
ajird-557	27	28	,	,	PUNCT
ajird-557	27	29	"	"	PUNCT
ajird-557	27	30	a	a	DET
ajird-557	27	31	joint	joint	ADJ
ajird-557	27	32	venture	venture	NOUN
ajird-557	27	33	is	be	AUX
ajird-557	27	34	an	an	DET
ajird-557	27	35	arrangement	arrangement	NOUN
ajird-557	27	36	for	for	ADP
ajird-557	27	37	a	a	DET
ajird-557	27	38	joint	joint	ADJ
ajird-557	27	39	operation	operation	NOUN
ajird-557	27	40	in	in	ADP
ajird-557	27	41	which	which	PRON
ajird-557	27	42	the	the	DET
ajird-557	27	43	parties	party	NOUN
ajird-557	27	44	with	with	ADP
ajird-557	27	45	joint	joint	ADJ
ajird-557	27	46	control	control	NOUN
ajird-557	27	47	over	over	ADP
ajird-557	27	48	the	the	DET
ajird-557	27	49	operation	operation	NOUN
ajird-557	27	50	have	have	VERB
ajird-557	27	51	rights	right	NOUN
ajird-557	27	52	to	to	ADP
ajird-557	27	53	the	the	DET
ajird-557	27	54	net	net	ADJ
ajird-557	27	55	assets	asset	NOUN
ajird-557	27	56	of	of	ADP
ajird-557	27	57	the	the	DET
ajird-557	27	58	operation	operation	NOUN
ajird-557	27	59	"	"	PUNCT
ajird-557	28	1	[	[	X
ajird-557	28	2	3	3	NUM
ajird-557	28	3	]	]	PUNCT
ajird-557	28	4	.	.	PUNCT
ajird-557	29	1	financial	financial	ADJ
ajird-557	29	2	statement	statement	NOUN
ajird-557	29	3	:	:	PUNCT
ajird-557	29	4	the	the	DET
ajird-557	29	5	international	international	ADJ
ajird-557	29	6	standard	standard	ADJ
ajird-557	29	7	3	3	NUM
ajird-557	29	8	"	"	PUNCT
ajird-557	29	9	business	business	NOUN
ajird-557	29	10	combinations	combination	NOUN
ajird-557	29	11	"	"	PUNCT
ajird-557	29	12	was	be	AUX
ajird-557	29	13	to	to	PART
ajird-557	29	14	ensure	ensure	VERB
ajird-557	29	15	the	the	DET
ajird-557	29	16	appropriateness	appropriateness	NOUN
ajird-557	29	17	,	,	PUNCT
ajird-557	29	18	reliability	reliability	NOUN
ajird-557	29	19	and	and	CCONJ
ajird-557	29	20	comparability	comparability	NOUN
ajird-557	29	21	of	of	ADP
ajird-557	29	22	information	information	NOUN
ajird-557	29	23	about	about	ADP
ajird-557	29	24	business	business	NOUN
ajird-557	29	25	combinations	combination	NOUN
ajird-557	29	26	and	and	CCONJ
ajird-557	29	27	their	their	PRON
ajird-557	29	28	effects	effect	NOUN
ajird-557	29	29	reflected	reflect	VERB
ajird-557	29	30	in	in	ADP
ajird-557	29	31	the	the	DET
ajird-557	29	32	financial	financial	ADJ
ajird-557	29	33	statements	statement	NOUN
ajird-557	29	34	of	of	ADP
ajird-557	29	35	the	the	DET
ajird-557	29	36	reporting	reporting	NOUN
ajird-557	29	37	entity	entity	NOUN
ajird-557	29	38	.	.	PUNCT
ajird-557	30	1	according	accord	VERB
ajird-557	30	2	to	to	ADP
ajird-557	30	3	this	this	DET
ajird-557	30	4	standard	standard	NOUN
ajird-557	30	5	:	:	PUNCT
ajird-557	30	6	"	"	PUNCT
ajird-557	30	7	a	a	DET
ajird-557	30	8	business	business	NOUN
ajird-557	30	9	combination	combination	NOUN
ajird-557	30	10	is	be	AUX
ajird-557	30	11	a	a	DET
ajird-557	30	12	transaction	transaction	NOUN
ajird-557	30	13	or	or	CCONJ
ajird-557	30	14	other	other	ADJ
ajird-557	30	15	event	event	NOUN
ajird-557	30	16	in	in	ADP
ajird-557	30	17	which	which	PRON
ajird-557	30	18	the	the	DET
ajird-557	30	19	buyer	buyer	NOUN
ajird-557	30	20	of	of	ADP
ajird-557	30	21	a	a	DET
ajird-557	30	22	business	business	NOUN
ajird-557	30	23	acquires	acquire	VERB
ajird-557	30	24	control	control	NOUN
ajird-557	30	25	over	over	ADP
ajird-557	30	26	one	one	NUM
ajird-557	30	27	or	or	CCONJ
ajird-557	30	28	more	more	ADJ
ajird-557	30	29	businesses	business	NOUN
ajird-557	30	30	...	...	PUNCT
ajird-557	30	31	"	"	PUNCT
ajird-557	31	1	[	[	X
ajird-557	31	2	4	4	NUM
ajird-557	31	3	]	]	PUNCT
ajird-557	31	4	.	.	PUNCT
ajird-557	32	1	international	international	ADJ
ajird-557	32	2	standard	standard	PROPN
ajird-557	32	3	no	no	INTJ
ajird-557	32	4	.	.	PROPN
ajird-557	32	5	10	10	NUM
ajird-557	32	6	"	"	PUNCT
ajird-557	32	7	consolidated	consolidated	ADJ
ajird-557	32	8	financial	financial	ADJ
ajird-557	32	9	statements	statement	NOUN
ajird-557	32	10	"	"	PUNCT
ajird-557	32	11	defines	define	VERB
ajird-557	32	12	the	the	DET
ajird-557	32	13	principles	principle	NOUN
ajird-557	32	14	of	of	ADP
ajird-557	32	15	preparation	preparation	NOUN
ajird-557	32	16	and	and	CCONJ
ajird-557	32	17	presentation	presentation	NOUN
ajird-557	32	18	of	of	ADP
ajird-557	32	19	consolidated	consolidated	ADJ
ajird-557	32	20	financial	financial	ADJ
ajird-557	32	21	statements	statement	NOUN
ajird-557	32	22	when	when	SCONJ
ajird-557	32	23	american	american	ADJ
ajird-557	32	24	journal	journal	PROPN
ajird-557	32	25	of	of	ADP
ajird-557	32	26	interdisciplinary	interdisciplinary	ADJ
ajird-557	32	27	research	research	NOUN
ajird-557	32	28	and	and	CCONJ
ajird-557	32	29	development	development	NOUN
ajird-557	32	30	issn	issn	PROPN
ajird-557	32	31	online	online	NOUN
ajird-557	32	32	:	:	PUNCT
ajird-557	32	33	2771	2771	NUM
ajird-557	32	34	-	-	SYM
ajird-557	32	35	8948	8948	NUM
ajird-557	32	36	website	website	NOUN
ajird-557	32	37	:	:	PUNCT
ajird-557	32	38	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-557	32	39	volume	volume	NOUN
ajird-557	32	40	14	14	NUM
ajird-557	32	41	,	,	PUNCT
ajird-557	32	42	march	march	PROPN
ajird-557	32	43	,	,	PUNCT
ajird-557	32	44	2023	2023	NUM
ajird-557	32	45	59	59	NUM
ajird-557	33	1	|	|	ADV
ajird-557	33	2	p	p	NOUN
ajird-557	33	3	a	a	DET
ajird-557	33	4	g	g	NOUN
ajird-557	33	5	e	e	NOUN
ajird-557	33	6	an	an	DET
ajird-557	33	7	entity	entity	NOUN
ajird-557	33	8	controls	control	VERB
ajird-557	33	9	one	one	NUM
ajird-557	33	10	or	or	CCONJ
ajird-557	33	11	more	more	ADJ
ajird-557	33	12	other	other	ADJ
ajird-557	33	13	entities	entity	NOUN
ajird-557	33	14	.	.	PUNCT
ajird-557	34	1	this	this	DET
ajird-557	34	2	standard	standard	ADJ
ajird-557	34	3	defines	define	NOUN
ajird-557	34	4	:	:	PUNCT
ajird-557	34	5	"	"	PUNCT
ajird-557	34	6	consolidated	consolidated	ADJ
ajird-557	34	7	financial	financial	ADJ
ajird-557	34	8	statement	statement	NOUN
ajird-557	34	9	a	a	DET
ajird-557	34	10	financial	financial	ADJ
ajird-557	34	11	statement	statement	NOUN
ajird-557	34	12	of	of	ADP
ajird-557	34	13	a	a	DET
ajird-557	34	14	group	group	NOUN
ajird-557	34	15	of	of	ADP
ajird-557	34	16	organizations	organization	NOUN
ajird-557	34	17	in	in	ADP
ajird-557	34	18	which	which	PRON
ajird-557	34	19	the	the	DET
ajird-557	34	20	assets	asset	NOUN
ajird-557	34	21	,	,	PUNCT
ajird-557	34	22	liabilities	liability	NOUN
ajird-557	34	23	,	,	PUNCT
ajird-557	34	24	private	private	ADJ
ajird-557	34	25	capital	capital	NOUN
ajird-557	34	26	,	,	PUNCT
ajird-557	34	27	income	income	NOUN
ajird-557	34	28	,	,	PUNCT
ajird-557	34	29	expenses	expense	NOUN
ajird-557	34	30	and	and	CCONJ
ajird-557	34	31	cash	cash	NOUN
ajird-557	34	32	flows	flow	NOUN
ajird-557	34	33	of	of	ADP
ajird-557	34	34	the	the	DET
ajird-557	34	35	parent	parent	NOUN
ajird-557	34	36	organization	organization	NOUN
ajird-557	34	37	and	and	CCONJ
ajird-557	34	38	its	its	PRON
ajird-557	34	39	subsidiaries	subsidiary	NOUN
ajird-557	34	40	are	be	AUX
ajird-557	34	41	presented	present	VERB
ajird-557	34	42	as	as	ADP
ajird-557	34	43	belonging	belong	VERB
ajird-557	34	44	to	to	ADP
ajird-557	34	45	a	a	DET
ajird-557	34	46	single	single	ADJ
ajird-557	34	47	economic	economic	ADJ
ajird-557	34	48	entity	entity	NOUN
ajird-557	34	49	"	"	PUNCT
ajird-557	35	1	[	[	X
ajird-557	35	2	5	5	NUM
ajird-557	35	3	]	]	PUNCT
ajird-557	35	4	.	.	PUNCT
ajird-557	36	1	international	international	ADJ
ajird-557	36	2	standard	standard	PROPN
ajird-557	36	3	no	no	NOUN
ajird-557	36	4	.	.	NOUN
ajird-557	36	5	11	11	NUM
ajird-557	36	6	"	"	PUNCT
ajird-557	36	7	joint	joint	ADJ
ajird-557	36	8	arrangements	arrangement	NOUN
ajird-557	36	9	"	"	PUNCT
ajird-557	36	10	defines	define	VERB
ajird-557	36	11	the	the	DET
ajird-557	36	12	principles	principle	NOUN
ajird-557	36	13	of	of	ADP
ajird-557	36	14	preparation	preparation	NOUN
ajird-557	36	15	and	and	CCONJ
ajird-557	36	16	presentation	presentation	NOUN
ajird-557	36	17	of	of	ADP
ajird-557	36	18	financial	financial	ADJ
ajird-557	36	19	statements	statement	NOUN
ajird-557	36	20	by	by	ADP
ajird-557	36	21	entities	entity	NOUN
ajird-557	36	22	that	that	PRON
ajird-557	36	23	have	have	VERB
ajird-557	36	24	an	an	DET
ajird-557	36	25	interest	interest	NOUN
ajird-557	36	26	in	in	ADP
ajird-557	36	27	participating	participate	VERB
ajird-557	36	28	in	in	ADP
ajird-557	36	29	jointly	jointly	ADV
ajird-557	36	30	controlled	control	VERB
ajird-557	36	31	arrangements	arrangement	NOUN
ajird-557	36	32	.	.	PUNCT
ajird-557	37	1	a	a	DET
ajird-557	37	2	joint	joint	ADJ
ajird-557	37	3	operation	operation	NOUN
ajird-557	37	4	arrangement	arrangement	NOUN
ajird-557	37	5	is	be	AUX
ajird-557	37	6	defined	define	VERB
ajird-557	37	7	as	as	ADP
ajird-557	37	8	an	an	DET
ajird-557	37	9	operation	operation	NOUN
ajird-557	37	10	arrangement	arrangement	NOUN
ajird-557	37	11	in	in	ADP
ajird-557	37	12	which	which	PRON
ajird-557	37	13	two	two	NUM
ajird-557	37	14	or	or	CCONJ
ajird-557	37	15	more	more	ADJ
ajird-557	37	16	parties	party	NOUN
ajird-557	37	17	have	have	VERB
ajird-557	37	18	joint	joint	ADJ
ajird-557	37	19	control	control	NOUN
ajird-557	38	1	[	[	X
ajird-557	38	2	6	6	NUM
ajird-557	38	3	]	]	PUNCT
ajird-557	38	4	.	.	PUNCT
ajird-557	39	1	international	international	ADJ
ajird-557	39	2	standard	standard	PROPN
ajird-557	39	3	no	no	INTJ
ajird-557	39	4	.	.	PROPN
ajird-557	39	5	12	12	NUM
ajird-557	39	6	entitled	entitle	VERB
ajird-557	39	7	"	"	PUNCT
ajird-557	39	8	disclosure	disclosure	NOUN
ajird-557	39	9	of	of	ADP
ajird-557	39	10	shares	share	NOUN
ajird-557	39	11	in	in	ADP
ajird-557	39	12	other	other	ADJ
ajird-557	39	13	organizations	organization	NOUN
ajird-557	39	14	"	"	PUNCT
ajird-557	39	15	provides	provide	VERB
ajird-557	39	16	information	information	NOUN
ajird-557	39	17	from	from	ADP
ajird-557	39	18	an	an	DET
ajird-557	39	19	economic	economic	ADJ
ajird-557	39	20	entity	entity	NOUN
ajird-557	39	21	to	to	ADP
ajird-557	39	22	users	user	NOUN
ajird-557	39	23	of	of	ADP
ajird-557	39	24	its	its	PRON
ajird-557	39	25	financial	financial	ADJ
ajird-557	39	26	statements	statement	NOUN
ajird-557	39	27	:	:	PUNCT
ajird-557	39	28	the	the	DET
ajird-557	39	29	nature	nature	NOUN
ajird-557	39	30	of	of	ADP
ajird-557	39	31	its	its	PRON
ajird-557	39	32	shares	share	NOUN
ajird-557	39	33	in	in	ADP
ajird-557	39	34	other	other	ADJ
ajird-557	39	35	organizations	organization	NOUN
ajird-557	39	36	and	and	CCONJ
ajird-557	39	37	the	the	DET
ajird-557	39	38	risks	risk	NOUN
ajird-557	39	39	associated	associate	VERB
ajird-557	39	40	with	with	ADP
ajird-557	39	41	them	they	PRON
ajird-557	39	42	;	;	PUNCT
ajird-557	39	43	discloses	disclose	VERB
ajird-557	39	44	information	information	NOUN
ajird-557	39	45	that	that	PRON
ajird-557	39	46	allows	allow	VERB
ajird-557	39	47	to	to	PART
ajird-557	39	48	assess	assess	VERB
ajird-557	39	49	the	the	DET
ajird-557	39	50	impact	impact	NOUN
ajird-557	39	51	of	of	ADP
ajird-557	39	52	such	such	ADJ
ajird-557	39	53	shares	share	NOUN
ajird-557	39	54	on	on	ADP
ajird-557	39	55	the	the	DET
ajird-557	39	56	organization	organization	NOUN
ajird-557	39	57	's	's	PART
ajird-557	39	58	financial	financial	ADJ
ajird-557	39	59	position	position	NOUN
ajird-557	39	60	,	,	PUNCT
ajird-557	39	61	financial	financial	ADJ
ajird-557	39	62	results	result	NOUN
ajird-557	39	63	and	and	CCONJ
ajird-557	39	64	cash	cash	NOUN
ajird-557	39	65	flows	flow	NOUN
ajird-557	39	66	[	[	X
ajird-557	39	67	7	7	NUM
ajird-557	39	68	]	]	PUNCT
ajird-557	39	69	.	.	PUNCT
ajird-557	40	1	there	there	PRON
ajird-557	40	2	are	be	VERB
ajird-557	40	3	many	many	ADJ
ajird-557	40	4	accounting	accounting	NOUN
ajird-557	40	5	documents	document	NOUN
ajird-557	40	6	that	that	PRON
ajird-557	40	7	regulate	regulate	VERB
ajird-557	40	8	joint	joint	ADJ
ajird-557	40	9	activities	activity	NOUN
ajird-557	40	10	.	.	PUNCT
ajird-557	41	1	however	however	ADV
ajird-557	41	2	,	,	PUNCT
ajird-557	41	3	it	it	PRON
ajird-557	41	4	is	be	AUX
ajird-557	41	5	necessary	necessary	ADJ
ajird-557	41	6	to	to	PART
ajird-557	41	7	know	know	VERB
ajird-557	41	8	all	all	PRON
ajird-557	41	9	of	of	ADP
ajird-557	41	10	them	they	PRON
ajird-557	41	11	,	,	PUNCT
ajird-557	41	12	to	to	PART
ajird-557	41	13	study	study	VERB
ajird-557	41	14	their	their	PRON
ajird-557	41	15	specific	specific	ADJ
ajird-557	41	16	requirements	requirement	NOUN
ajird-557	41	17	.	.	PUNCT
ajird-557	42	1	after	after	ADV
ajird-557	42	2	all	all	ADV
ajird-557	42	3	,	,	PUNCT
ajird-557	42	4	some	some	PRON
ajird-557	42	5	of	of	ADP
ajird-557	42	6	them	they	PRON
ajird-557	42	7	define	define	VERB
ajird-557	42	8	the	the	DET
ajird-557	42	9	theoretical	theoretical	ADJ
ajird-557	42	10	basis	basis	NOUN
ajird-557	42	11	of	of	ADP
ajird-557	42	12	joint	joint	ADJ
ajird-557	42	13	activity	activity	NOUN
ajird-557	42	14	,	,	PUNCT
ajird-557	42	15	while	while	SCONJ
ajird-557	42	16	the	the	DET
ajird-557	42	17	next	next	ADJ
ajird-557	42	18	one	one	NOUN
ajird-557	42	19	is	be	AUX
ajird-557	42	20	dedicated	dedicate	VERB
ajird-557	42	21	to	to	ADP
ajird-557	42	22	their	their	PRON
ajird-557	42	23	accounting	accounting	NOUN
ajird-557	42	24	and	and	CCONJ
ajird-557	42	25	transactions	transaction	NOUN
ajird-557	42	26	.	.	PUNCT
ajird-557	43	1	analysis	analysis	NOUN
ajird-557	43	2	and	and	CCONJ
ajird-557	43	3	main	main	ADJ
ajird-557	43	4	results	result	NOUN
ajird-557	43	5	according	accord	VERB
ajird-557	43	6	to	to	ADP
ajird-557	43	7	the	the	DET
ajird-557	43	8	results	result	NOUN
ajird-557	43	9	of	of	ADP
ajird-557	43	10	the	the	DET
ajird-557	43	11	analysis	analysis	NOUN
ajird-557	43	12	,	,	PUNCT
ajird-557	43	13	the	the	DET
ajird-557	43	14	specific	specific	ADJ
ajird-557	43	15	aspects	aspect	NOUN
ajird-557	43	16	of	of	ADP
ajird-557	43	17	the	the	DET
ajird-557	43	18	joint	joint	ADJ
ajird-557	43	19	activity	activity	NOUN
ajird-557	43	20	in	in	ADP
ajird-557	43	21	the	the	DET
ajird-557	43	22	international	international	ADJ
ajird-557	43	23	standards	standard	NOUN
ajird-557	43	24	of	of	ADP
ajird-557	43	25	accounting	accounting	NOUN
ajird-557	43	26	and	and	CCONJ
ajird-557	43	27	financial	financial	ADJ
ajird-557	43	28	reporting	reporting	NOUN
ajird-557	43	29	are	be	AUX
ajird-557	43	30	:	:	PUNCT
ajird-557	43	31	ownership	ownership	NOUN
ajird-557	43	32	interest	interest	NOUN
ajird-557	43	33	;	;	PUNCT
ajird-557	43	34	impact	impact	NOUN
ajird-557	43	35	on	on	ADP
ajird-557	43	36	activity	activity	NOUN
ajird-557	43	37	;	;	PUNCT
ajird-557	43	38	determined	determine	VERB
ajird-557	43	39	by	by	ADP
ajird-557	43	40	calculation	calculation	NOUN
ajird-557	43	41	methodology	methodology	NOUN
ajird-557	43	42	(	(	PUNCT
ajird-557	43	43	table	table	NOUN
ajird-557	43	44	1	1	NUM
ajird-557	43	45	)	)	PUNCT
ajird-557	43	46	.	.	PUNCT
ajird-557	44	1	table	table	NOUN
ajird-557	44	2	1	1	NUM
ajird-557	44	3	.	.	PUNCT
ajird-557	44	4	technique	technique	NOUN
ajird-557	44	5	of	of	ADP
ajird-557	44	6	consolidation	consolidation	NOUN
ajird-557	44	7	share	share	NOUN
ajird-557	44	8	in	in	ADP
ajird-557	44	9	the	the	DET
ajird-557	44	10	property,%	property,%	NOUN
ajird-557	44	11	effect	effect	NOUN
ajird-557	44	12	on	on	ADP
ajird-557	44	13	activity	activity	NOUN
ajird-557	44	14	method	method	NOUN
ajird-557	44	15	of	of	ADP
ajird-557	44	16	calculation	calculation	NOUN
ajird-557	44	17	50	50	NUM
ajird-557	44	18	-	-	SYM
ajird-557	44	19	100	100	NUM
ajird-557	44	20	control	control	NOUN
ajird-557	44	21	generalized	generalize	VERB
ajird-557	44	22	consolidation	consolidation	NOUN
ajird-557	44	23	20	20	NUM
ajird-557	44	24	-	-	SYM
ajird-557	44	25	50	50	NUM
ajird-557	44	26	important	important	ADJ
ajird-557	44	27	contribution	contribution	NOUN
ajird-557	44	28	1	1	NUM
ajird-557	44	29	-	-	SYM
ajird-557	44	30	20	20	NUM
ajird-557	44	31	there	there	PRON
ajird-557	44	32	is	be	VERB
ajird-557	44	33	no	no	DET
ajird-557	44	34	effect	effect	NOUN
ajird-557	44	35	on	on	ADP
ajird-557	44	36	performance	performance	NOUN
ajird-557	44	37	actual	actual	ADJ
ajird-557	44	38	value	value	NOUN
ajird-557	44	39	when	when	SCONJ
ajird-557	44	40	the	the	DET
ajird-557	44	41	share	share	NOUN
ajird-557	44	42	of	of	ADP
ajird-557	44	43	the	the	DET
ajird-557	44	44	joint	joint	ADJ
ajird-557	44	45	activity	activity	NOUN
ajird-557	44	46	participants	participant	NOUN
ajird-557	44	47	in	in	ADP
ajird-557	44	48	the	the	DET
ajird-557	44	49	property	property	NOUN
ajird-557	44	50	is	be	AUX
ajird-557	44	51	at	at	ADP
ajird-557	44	52	the	the	DET
ajird-557	44	53	level	level	NOUN
ajird-557	44	54	of	of	ADP
ajird-557	44	55	50100	50100	NUM
ajird-557	44	56	percent	percent	NOUN
ajird-557	44	57	,	,	PUNCT
ajird-557	44	58	the	the	DET
ajird-557	44	59	activity	activity	NOUN
ajird-557	44	60	is	be	AUX
ajird-557	44	61	controlled	control	VERB
ajird-557	44	62	by	by	ADP
ajird-557	44	63	the	the	DET
ajird-557	44	64	main	main	ADJ
ajird-557	44	65	organization	organization	NOUN
ajird-557	44	66	and	and	CCONJ
ajird-557	44	67	a	a	DET
ajird-557	44	68	consolidated	consolidated	ADJ
ajird-557	44	69	financial	financial	ADJ
ajird-557	44	70	report	report	NOUN
ajird-557	44	71	is	be	AUX
ajird-557	44	72	prepared	prepare	VERB
ajird-557	44	73	.	.	PUNCT
ajird-557	45	1	20	20	NUM
ajird-557	45	2	-	-	SYM
ajird-557	45	3	50	50	NUM
ajird-557	45	4	percent	percent	NOUN
ajird-557	45	5	of	of	ADP
ajird-557	45	6	the	the	DET
ajird-557	45	7	share	share	NOUN
ajird-557	45	8	in	in	ADP
ajird-557	45	9	the	the	DET
ajird-557	45	10	property	property	NOUN
ajird-557	45	11	is	be	AUX
ajird-557	45	12	a	a	DET
ajird-557	45	13	significant	significant	ADJ
ajird-557	45	14	influence	influence	NOUN
ajird-557	45	15	of	of	ADP
ajird-557	45	16	the	the	DET
ajird-557	45	17	participants	participant	NOUN
ajird-557	45	18	in	in	ADP
ajird-557	45	19	the	the	DET
ajird-557	45	20	activity	activity	NOUN
ajird-557	45	21	and	and	CCONJ
ajird-557	45	22	the	the	DET
ajird-557	45	23	method	method	NOUN
ajird-557	45	24	of	of	ADP
ajird-557	45	25	contribution	contribution	NOUN
ajird-557	45	26	accounting	accounting	NOUN
ajird-557	45	27	is	be	AUX
ajird-557	45	28	used	use	VERB
ajird-557	45	29	[	[	PUNCT
ajird-557	45	30	2	2	NUM
ajird-557	45	31	]	]	PUNCT
ajird-557	45	32	.	.	PUNCT
ajird-557	46	1	when	when	SCONJ
ajird-557	46	2	the	the	DET
ajird-557	46	3	share	share	NOUN
ajird-557	46	4	of	of	ADP
ajird-557	46	5	the	the	DET
ajird-557	46	6	group	group	NOUN
ajird-557	46	7	participants	participant	NOUN
ajird-557	46	8	in	in	ADP
ajird-557	46	9	the	the	DET
ajird-557	46	10	property	property	NOUN
ajird-557	46	11	is	be	AUX
ajird-557	46	12	below	below	ADP
ajird-557	46	13	20	20	NUM
ajird-557	46	14	percent	percent	NOUN
ajird-557	46	15	,	,	PUNCT
ajird-557	46	16	the	the	DET
ajird-557	46	17	influence	influence	NOUN
ajird-557	46	18	of	of	ADP
ajird-557	46	19	the	the	DET
ajird-557	46	20	investors	investor	NOUN
ajird-557	46	21	on	on	ADP
ajird-557	46	22	the	the	DET
ajird-557	46	23	activity	activity	NOUN
ajird-557	46	24	is	be	AUX
ajird-557	46	25	insignificant	insignificant	ADJ
ajird-557	46	26	or	or	CCONJ
ajird-557	46	27	not	not	PART
ajird-557	46	28	at	at	ADV
ajird-557	46	29	all	all	ADV
ajird-557	46	30	,	,	PUNCT
ajird-557	46	31	accounting	accounting	NOUN
ajird-557	46	32	is	be	AUX
ajird-557	46	33	carried	carry	VERB
ajird-557	46	34	out	out	ADP
ajird-557	46	35	at	at	ADP
ajird-557	46	36	fair	fair	ADJ
ajird-557	46	37	value	value	NOUN
ajird-557	46	38	.	.	PUNCT
ajird-557	47	1	based	base	VERB
ajird-557	47	2	on	on	ADP
ajird-557	47	3	the	the	DET
ajird-557	47	4	studies	study	NOUN
ajird-557	47	5	,	,	PUNCT
ajird-557	47	6	it	it	PRON
ajird-557	47	7	should	should	AUX
ajird-557	47	8	be	be	AUX
ajird-557	47	9	noted	note	VERB
ajird-557	47	10	that	that	SCONJ
ajird-557	47	11	regardless	regardless	ADV
ajird-557	47	12	of	of	ADP
ajird-557	47	13	the	the	DET
ajird-557	47	14	order	order	NOUN
ajird-557	47	15	,	,	PUNCT
ajird-557	47	16	technique	technique	NOUN
ajird-557	47	17	,	,	PUNCT
ajird-557	47	18	and	and	CCONJ
ajird-557	47	19	american	american	ADJ
ajird-557	47	20	journal	journal	PROPN
ajird-557	47	21	of	of	ADP
ajird-557	47	22	interdisciplinary	interdisciplinary	ADJ
ajird-557	47	23	research	research	NOUN
ajird-557	47	24	and	and	CCONJ
ajird-557	47	25	development	development	NOUN
ajird-557	47	26	issn	issn	PROPN
ajird-557	47	27	online	online	NOUN
ajird-557	47	28	:	:	PUNCT
ajird-557	47	29	2771	2771	NUM
ajird-557	47	30	-	-	SYM
ajird-557	47	31	8948	8948	NUM
ajird-557	47	32	website	website	NOUN
ajird-557	47	33	:	:	PUNCT
ajird-557	47	34	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-557	47	35	volume	volume	NOUN
ajird-557	47	36	14	14	NUM
ajird-557	47	37	,	,	PUNCT
ajird-557	47	38	march	march	PROPN
ajird-557	47	39	,	,	PUNCT
ajird-557	47	40	2023	2023	NUM
ajird-557	47	41	60	60	NUM
ajird-557	47	42	|	|	ADV
ajird-557	47	43	p	p	X
ajird-557	47	44	a	a	DET
ajird-557	47	45	g	g	NOUN
ajird-557	47	46	e	e	X
ajird-557	47	47	specific	specific	ADJ
ajird-557	47	48	aspects	aspect	NOUN
ajird-557	47	49	of	of	ADP
ajird-557	47	50	the	the	DET
ajird-557	47	51	financial	financial	ADJ
ajird-557	47	52	statements	statement	NOUN
ajird-557	47	53	of	of	ADP
ajird-557	47	54	joint	joint	ADJ
ajird-557	47	55	activities	activity	NOUN
ajird-557	47	56	,	,	PUNCT
ajird-557	47	57	the	the	DET
ajird-557	47	58	financial	financial	ADJ
ajird-557	47	59	analysis	analysis	NOUN
ajird-557	47	60	conducted	conduct	VERB
ajird-557	47	61	until	until	ADP
ajird-557	47	62	now	now	ADV
ajird-557	47	63	based	base	VERB
ajird-557	47	64	on	on	ADP
ajird-557	47	65	their	their	PRON
ajird-557	47	66	data	datum	NOUN
ajird-557	47	67	was	be	AUX
ajird-557	47	68	not	not	PART
ajird-557	47	69	enough	enough	ADJ
ajird-557	47	70	to	to	PART
ajird-557	47	71	draw	draw	VERB
ajird-557	47	72	effective	effective	ADJ
ajird-557	47	73	conclusions	conclusion	NOUN
ajird-557	47	74	.	.	PUNCT
ajird-557	48	1	because	because	SCONJ
ajird-557	48	2	the	the	DET
ajird-557	48	3	consolidation	consolidation	NOUN
ajird-557	48	4	of	of	ADP
ajird-557	48	5	financial	financial	ADJ
ajird-557	48	6	reporting	reporting	NOUN
ajird-557	48	7	data	datum	NOUN
ajird-557	48	8	is	be	AUX
ajird-557	48	9	based	base	VERB
ajird-557	48	10	on	on	ADP
ajird-557	48	11	general	general	ADJ
ajird-557	48	12	indicators	indicator	NOUN
ajird-557	48	13	,	,	PUNCT
ajird-557	48	14	in	in	ADP
ajird-557	48	15	particular	particular	ADJ
ajird-557	48	16	:	:	PUNCT
ajird-557	48	17	solvency	solvency	NOUN
ajird-557	48	18	,	,	PUNCT
ajird-557	48	19	asset	asset	NOUN
ajird-557	48	20	turnover	turnover	NOUN
ajird-557	48	21	,	,	PUNCT
ajird-557	48	22	etc	etc	X
ajird-557	48	23	.	.	X
ajird-557	48	24	,	,	PUNCT
ajird-557	48	25	and	and	CCONJ
ajird-557	48	26	i	i	PRON
ajird-557	48	27	believe	believe	VERB
ajird-557	48	28	that	that	SCONJ
ajird-557	48	29	these	these	PRON
ajird-557	48	30	are	be	AUX
ajird-557	48	31	not	not	PART
ajird-557	48	32	enough	enough	ADJ
ajird-557	48	33	to	to	PART
ajird-557	48	34	evaluate	evaluate	VERB
ajird-557	48	35	the	the	DET
ajird-557	48	36	activity	activity	NOUN
ajird-557	48	37	.	.	PUNCT
ajird-557	49	1	because	because	SCONJ
ajird-557	49	2	solvency	solvency	NOUN
ajird-557	49	3	or	or	CCONJ
ajird-557	49	4	other	other	ADJ
ajird-557	49	5	indicators	indicator	NOUN
ajird-557	49	6	determined	determine	VERB
ajird-557	49	7	on	on	ADP
ajird-557	49	8	the	the	DET
ajird-557	49	9	basis	basis	NOUN
ajird-557	49	10	of	of	ADP
ajird-557	49	11	consolidated	consolidated	ADJ
ajird-557	49	12	financial	financial	ADJ
ajird-557	49	13	statements	statement	NOUN
ajird-557	49	14	do	do	AUX
ajird-557	49	15	not	not	PART
ajird-557	49	16	correspond	correspond	VERB
ajird-557	49	17	to	to	ADP
ajird-557	49	18	the	the	DET
ajird-557	49	19	level	level	NOUN
ajird-557	49	20	of	of	ADP
ajird-557	49	21	coverage	coverage	NOUN
ajird-557	49	22	of	of	ADP
ajird-557	49	23	current	current	ADJ
ajird-557	49	24	obligations	obligation	NOUN
ajird-557	49	25	of	of	ADP
ajird-557	49	26	group	group	NOUN
ajird-557	49	27	participants	participant	NOUN
ajird-557	49	28	.	.	PUNCT
ajird-557	50	1	for	for	ADP
ajird-557	50	2	this	this	DET
ajird-557	50	3	reason	reason	NOUN
ajird-557	50	4	,	,	PUNCT
ajird-557	50	5	based	base	VERB
ajird-557	50	6	on	on	ADP
ajird-557	50	7	the	the	DET
ajird-557	50	8	consolidation	consolidation	NOUN
ajird-557	50	9	technique	technique	NOUN
ajird-557	50	10	,	,	PUNCT
ajird-557	50	11	a	a	DET
ajird-557	50	12	methodology	methodology	NOUN
ajird-557	50	13	for	for	ADP
ajird-557	50	14	assessing	assess	VERB
ajird-557	50	15	joint	joint	ADJ
ajird-557	50	16	activities	activity	NOUN
ajird-557	50	17	was	be	AUX
ajird-557	50	18	developed	develop	VERB
ajird-557	50	19	as	as	SCONJ
ajird-557	50	20	follows	follow	VERB
ajird-557	50	21	:	:	PUNCT
ajird-557	50	22	in	in	ADP
ajird-557	50	23	the	the	DET
ajird-557	50	24	first	first	ADJ
ajird-557	50	25	approach	approach	NOUN
ajird-557	50	26	,	,	PUNCT
ajird-557	50	27	the	the	DET
ajird-557	50	28	share	share	NOUN
ajird-557	50	29	in	in	ADP
ajird-557	50	30	the	the	DET
ajird-557	50	31	property	property	NOUN
ajird-557	50	32	is	be	AUX
ajird-557	50	33	50	50	NUM
ajird-557	50	34	-	-	SYM
ajird-557	50	35	100	100	NUM
ajird-557	50	36	percent	percent	NOUN
ajird-557	50	37	.	.	PUNCT
ajird-557	51	1	since	since	SCONJ
ajird-557	51	2	there	there	PRON
ajird-557	51	3	are	be	VERB
ajird-557	51	4	few	few	ADJ
ajird-557	51	5	owners	owner	NOUN
ajird-557	51	6	,	,	PUNCT
ajird-557	51	7	and	and	CCONJ
ajird-557	51	8	their	their	PRON
ajird-557	51	9	share	share	NOUN
ajird-557	51	10	is	be	AUX
ajird-557	51	11	more	more	ADJ
ajird-557	51	12	than	than	ADP
ajird-557	51	13	50	50	NUM
ajird-557	51	14	percent	percent	NOUN
ajird-557	51	15	,	,	PUNCT
ajird-557	51	16	the	the	DET
ajird-557	51	17	activity	activity	NOUN
ajird-557	51	18	is	be	AUX
ajird-557	51	19	evaluated	evaluate	VERB
ajird-557	51	20	positively	positively	ADV
ajird-557	51	21	depending	depend	VERB
ajird-557	51	22	on	on	ADP
ajird-557	51	23	the	the	DET
ajird-557	51	24	increase	increase	NOUN
ajird-557	51	25	in	in	ADP
ajird-557	51	26	profit	profit	NOUN
ajird-557	51	27	from	from	ADP
ajird-557	51	28	sales	sale	NOUN
ajird-557	51	29	during	during	ADP
ajird-557	51	30	the	the	DET
ajird-557	51	31	reporting	reporting	NOUN
ajird-557	51	32	period	period	NOUN
ajird-557	51	33	.	.	PUNCT
ajird-557	52	1	in	in	ADP
ajird-557	52	2	the	the	DET
ajird-557	52	3	second	second	ADJ
ajird-557	52	4	approach	approach	NOUN
ajird-557	52	5	,	,	PUNCT
ajird-557	52	6	when	when	SCONJ
ajird-557	52	7	the	the	DET
ajird-557	52	8	share	share	NOUN
ajird-557	52	9	in	in	ADP
ajird-557	52	10	the	the	DET
ajird-557	52	11	property	property	NOUN
ajird-557	52	12	is	be	AUX
ajird-557	52	13	20	20	NUM
ajird-557	52	14	-	-	SYM
ajird-557	52	15	50	50	NUM
ajird-557	52	16	percent	percent	NOUN
ajird-557	52	17	,	,	PUNCT
ajird-557	52	18	the	the	DET
ajird-557	52	19	partnership	partnership	NOUN
ajird-557	52	20	is	be	AUX
ajird-557	52	21	considered	consider	VERB
ajird-557	52	22	effective	effective	ADJ
ajird-557	52	23	based	base	VERB
ajird-557	52	24	on	on	ADP
ajird-557	52	25	the	the	DET
ajird-557	52	26	increase	increase	NOUN
ajird-557	52	27	in	in	ADP
ajird-557	52	28	profit	profit	NOUN
ajird-557	52	29	from	from	ADP
ajird-557	52	30	sales	sale	NOUN
ajird-557	52	31	during	during	ADP
ajird-557	52	32	the	the	DET
ajird-557	52	33	reporting	reporting	NOUN
ajird-557	52	34	period	period	NOUN
ajird-557	52	35	and	and	CCONJ
ajird-557	52	36	the	the	DET
ajird-557	52	37	decrease	decrease	NOUN
ajird-557	52	38	in	in	ADP
ajird-557	52	39	liabilities	liability	NOUN
ajird-557	52	40	.	.	PUNCT
ajird-557	53	1	in	in	ADP
ajird-557	53	2	the	the	DET
ajird-557	53	3	third	third	ADJ
ajird-557	53	4	approach	approach	NOUN
ajird-557	53	5	,	,	PUNCT
ajird-557	53	6	when	when	SCONJ
ajird-557	53	7	the	the	DET
ajird-557	53	8	share	share	NOUN
ajird-557	53	9	in	in	ADP
ajird-557	53	10	the	the	DET
ajird-557	53	11	property	property	NOUN
ajird-557	53	12	is	be	AUX
ajird-557	53	13	1	1	NUM
ajird-557	53	14	-	-	SYM
ajird-557	53	15	20	20	NUM
ajird-557	53	16	percent	percent	NOUN
ajird-557	53	17	,	,	PUNCT
ajird-557	53	18	the	the	DET
ajird-557	53	19	participants	participant	NOUN
ajird-557	53	20	of	of	ADP
ajird-557	53	21	the	the	DET
ajird-557	53	22	group	group	NOUN
ajird-557	53	23	are	be	AUX
ajird-557	53	24	the	the	DET
ajird-557	53	25	majority	majority	NOUN
ajird-557	53	26	.	.	PUNCT
ajird-557	54	1	for	for	ADP
ajird-557	54	2	this	this	DET
ajird-557	54	3	reason	reason	NOUN
ajird-557	54	4	,	,	PUNCT
ajird-557	54	5	an	an	DET
ajird-557	54	6	assessment	assessment	NOUN
ajird-557	54	7	of	of	ADP
ajird-557	54	8	the	the	DET
ajird-557	54	9	effectiveness	effectiveness	NOUN
ajird-557	54	10	of	of	ADP
ajird-557	54	11	joint	joint	ADJ
ajird-557	54	12	activities	activity	NOUN
ajird-557	54	13	was	be	AUX
ajird-557	54	14	determined	determine	VERB
ajird-557	54	15	based	base	VERB
ajird-557	54	16	on	on	ADP
ajird-557	54	17	the	the	DET
ajird-557	54	18	increase	increase	NOUN
ajird-557	54	19	in	in	ADP
ajird-557	54	20	profit	profit	NOUN
ajird-557	54	21	from	from	ADP
ajird-557	54	22	sales	sale	NOUN
ajird-557	54	23	,	,	PUNCT
ajird-557	54	24	the	the	DET
ajird-557	54	25	decrease	decrease	NOUN
ajird-557	54	26	in	in	ADP
ajird-557	54	27	liabilities	liability	NOUN
ajird-557	54	28	and	and	CCONJ
ajird-557	54	29	the	the	DET
ajird-557	54	30	increase	increase	NOUN
ajird-557	54	31	in	in	ADP
ajird-557	54	32	assets	asset	NOUN
ajird-557	54	33	.	.	PUNCT
ajird-557	55	1	it	it	PRON
ajird-557	55	2	should	should	AUX
ajird-557	55	3	be	be	AUX
ajird-557	55	4	noted	note	VERB
ajird-557	55	5	that	that	SCONJ
ajird-557	55	6	the	the	DET
ajird-557	55	7	efficiency	efficiency	NOUN
ajird-557	55	8	of	of	ADP
ajird-557	55	9	each	each	DET
ajird-557	55	10	activity	activity	NOUN
ajird-557	55	11	must	must	AUX
ajird-557	55	12	be	be	AUX
ajird-557	55	13	connected	connect	VERB
ajird-557	55	14	with	with	ADP
ajird-557	55	15	its	its	PRON
ajird-557	55	16	achieved	achieve	VERB
ajird-557	55	17	income	income	NOUN
ajird-557	55	18	.	.	PUNCT
ajird-557	56	1	on	on	ADP
ajird-557	56	2	the	the	DET
ajird-557	56	3	conceptual	conceptual	ADJ
ajird-557	56	4	basis	basis	NOUN
ajird-557	56	5	of	of	ADP
ajird-557	56	6	financial	financial	ADJ
ajird-557	56	7	reporting	reporting	NOUN
ajird-557	56	8	:	:	PUNCT
ajird-557	56	9	"	"	PUNCT
ajird-557	56	10	income	income	NOUN
ajird-557	56	11	is	be	AUX
ajird-557	56	12	defined	define	VERB
ajird-557	56	13	as	as	ADP
ajird-557	56	14	an	an	DET
ajird-557	56	15	increase	increase	NOUN
ajird-557	56	16	in	in	ADP
ajird-557	56	17	assets	asset	NOUN
ajird-557	56	18	or	or	CCONJ
ajird-557	56	19	a	a	DET
ajird-557	56	20	decrease	decrease	NOUN
ajird-557	56	21	in	in	ADP
ajird-557	56	22	liabilities	liability	NOUN
ajird-557	56	23	that	that	PRON
ajird-557	56	24	leads	lead	VERB
ajird-557	56	25	to	to	ADP
ajird-557	56	26	an	an	DET
ajird-557	56	27	increase	increase	NOUN
ajird-557	56	28	in	in	ADP
ajird-557	56	29	private	private	ADJ
ajird-557	56	30	capital	capital	NOUN
ajird-557	56	31	that	that	PRON
ajird-557	56	32	is	be	AUX
ajird-557	56	33	not	not	PART
ajird-557	56	34	related	relate	VERB
ajird-557	56	35	to	to	ADP
ajird-557	56	36	the	the	DET
ajird-557	56	37	contributions	contribution	NOUN
ajird-557	56	38	of	of	ADP
ajird-557	56	39	owners	owner	NOUN
ajird-557	56	40	of	of	ADP
ajird-557	56	41	claim	claim	NOUN
ajird-557	56	42	rights	right	NOUN
ajird-557	56	43	to	to	ADP
ajird-557	56	44	private	private	ADJ
ajird-557	56	45	capital	capital	NOUN
ajird-557	56	46	"	"	PUNCT
ajird-557	57	1	[	[	X
ajird-557	57	2	8	8	NUM
ajird-557	57	3	]	]	PUNCT
ajird-557	57	4	.	.	PUNCT
ajird-557	58	1	for	for	ADP
ajird-557	58	2	this	this	DET
ajird-557	58	3	reason	reason	NOUN
ajird-557	58	4	,	,	PUNCT
ajird-557	58	5	it	it	PRON
ajird-557	58	6	is	be	AUX
ajird-557	58	7	appropriate	appropriate	ADJ
ajird-557	58	8	to	to	PART
ajird-557	58	9	evaluate	evaluate	VERB
ajird-557	58	10	the	the	DET
ajird-557	58	11	results	result	NOUN
ajird-557	58	12	of	of	ADP
ajird-557	58	13	joint	joint	ADJ
ajird-557	58	14	activities	activity	NOUN
ajird-557	58	15	without	without	ADP
ajird-557	58	16	the	the	DET
ajird-557	58	17	contribution	contribution	NOUN
ajird-557	58	18	of	of	ADP
ajird-557	58	19	private	private	ADJ
ajird-557	58	20	capital	capital	NOUN
ajird-557	58	21	with	with	ADP
ajird-557	58	22	the	the	DET
ajird-557	58	23	increase	increase	NOUN
ajird-557	58	24	of	of	ADP
ajird-557	58	25	assets	asset	NOUN
ajird-557	58	26	.	.	PUNCT
ajird-557	59	1	conclusions	conclusion	NOUN
ajird-557	59	2	and	and	CCONJ
ajird-557	59	3	suggestions	suggestion	NOUN
ajird-557	59	4	there	there	PRON
ajird-557	59	5	will	will	AUX
ajird-557	59	6	be	be	AUX
ajird-557	59	7	several	several	ADJ
ajird-557	59	8	participants	participant	NOUN
ajird-557	59	9	in	in	ADP
ajird-557	59	10	the	the	DET
ajird-557	59	11	joint	joint	ADJ
ajird-557	59	12	activity	activity	NOUN
ajird-557	59	13	.	.	PUNCT
ajird-557	60	1	based	base	VERB
ajird-557	60	2	on	on	ADP
ajird-557	60	3	the	the	DET
ajird-557	60	4	interests	interest	NOUN
ajird-557	60	5	of	of	ADP
ajird-557	60	6	participants	participant	NOUN
ajird-557	60	7	:	:	PUNCT
ajird-557	60	8	joint	joint	ADJ
ajird-557	60	9	management	management	NOUN
ajird-557	60	10	of	of	ADP
ajird-557	60	11	assets	asset	NOUN
ajird-557	60	12	;	;	PUNCT
ajird-557	60	13	carry	carry	VERB
ajird-557	60	14	out	out	ADP
ajird-557	60	15	joint	joint	ADJ
ajird-557	60	16	transactions	transaction	NOUN
ajird-557	60	17	;	;	PUNCT
ajird-557	60	18	may	may	AUX
ajird-557	60	19	form	form	VERB
ajird-557	60	20	a	a	DET
ajird-557	60	21	new	new	ADJ
ajird-557	60	22	economic	economic	ADJ
ajird-557	60	23	entity	entity	NOUN
ajird-557	60	24	[	[	X
ajird-557	60	25	1	1	NUM
ajird-557	60	26	]	]	PUNCT
ajird-557	60	27	.	.	PUNCT
ajird-557	61	1	the	the	DET
ajird-557	61	2	result	result	NOUN
ajird-557	61	3	of	of	ADP
ajird-557	61	4	the	the	DET
ajird-557	61	5	activity	activity	NOUN
ajird-557	61	6	is	be	AUX
ajird-557	61	7	determined	determine	VERB
ajird-557	61	8	by	by	ADP
ajird-557	61	9	maintaining	maintain	VERB
ajird-557	61	10	the	the	DET
ajird-557	61	11	order	order	NOUN
ajird-557	61	12	based	base	VERB
ajird-557	61	13	on	on	ADP
ajird-557	61	14	the	the	DET
ajird-557	61	15	golden	golden	ADJ
ajird-557	61	16	rule	rule	NOUN
ajird-557	61	17	of	of	ADP
ajird-557	61	18	economics	economic	NOUN
ajird-557	61	19	.	.	PUNCT
ajird-557	62	1	if	if	SCONJ
ajird-557	62	2	the	the	DET
ajird-557	62	3	above	above	ADJ
ajird-557	62	4	ratios	ratio	NOUN
ajird-557	62	5	are	be	AUX
ajird-557	62	6	not	not	PART
ajird-557	62	7	maintained	maintain	VERB
ajird-557	62	8	due	due	ADJ
ajird-557	62	9	to	to	ADP
ajird-557	62	10	the	the	DET
ajird-557	62	11	efficiency	efficiency	NOUN
ajird-557	62	12	achieved	achieve	VERB
ajird-557	62	13	as	as	ADP
ajird-557	62	14	a	a	DET
ajird-557	62	15	result	result	NOUN
ajird-557	62	16	of	of	ADP
ajird-557	62	17	joint	joint	ADJ
ajird-557	62	18	activities	activity	NOUN
ajird-557	62	19	,	,	PUNCT
ajird-557	62	20	it	it	PRON
ajird-557	62	21	is	be	AUX
ajird-557	62	22	doubtful	doubtful	ADJ
ajird-557	62	23	whether	whether	SCONJ
ajird-557	62	24	the	the	DET
ajird-557	62	25	process	process	NOUN
ajird-557	62	26	was	be	AUX
ajird-557	62	27	profitable	profitable	ADJ
ajird-557	62	28	and	and	CCONJ
ajird-557	62	29	whether	whether	SCONJ
ajird-557	62	30	the	the	DET
ajird-557	62	31	financial	financial	ADJ
ajird-557	62	32	stability	stability	NOUN
ajird-557	62	33	of	of	ADP
ajird-557	62	34	each	each	DET
ajird-557	62	35	participant	participant	NOUN
ajird-557	62	36	was	be	AUX
ajird-557	62	37	ensured	ensure	VERB
ajird-557	62	38	.	.	PUNCT
ajird-557	63	1	after	after	ADV
ajird-557	63	2	all	all	ADV
ajird-557	63	3	,	,	PUNCT
ajird-557	63	4	the	the	DET
ajird-557	63	5	instability	instability	NOUN
ajird-557	63	6	of	of	ADP
ajird-557	63	7	the	the	DET
ajird-557	63	8	economic	economic	ADJ
ajird-557	63	9	entity	entity	NOUN
ajird-557	63	10	was	be	AUX
ajird-557	63	11	observed	observe	VERB
ajird-557	63	12	even	even	ADV
ajird-557	63	13	in	in	ADP
ajird-557	63	14	cases	case	NOUN
ajird-557	63	15	of	of	ADP
ajird-557	63	16	profitable	profitable	ADJ
ajird-557	63	17	activity	activity	NOUN
ajird-557	63	18	.	.	PUNCT
ajird-557	64	1	this	this	PRON
ajird-557	64	2	is	be	AUX
ajird-557	64	3	directly	directly	ADV
ajird-557	64	4	explained	explain	VERB
ajird-557	64	5	by	by	ADP
ajird-557	64	6	the	the	DET
ajird-557	64	7	quality	quality	NOUN
ajird-557	64	8	of	of	ADP
ajird-557	64	9	retained	retain	VERB
ajird-557	64	10	earnings	earning	NOUN
ajird-557	64	11	,	,	PUNCT
ajird-557	64	12	in	in	ADP
ajird-557	64	13	particular	particular	ADJ
ajird-557	64	14	,	,	PUNCT
ajird-557	64	15	its	its	PRON
ajird-557	64	16	concentration	concentration	NOUN
ajird-557	64	17	in	in	ADP
ajird-557	64	18	receivables	receivables	NOUN
ajird-557	64	19	or	or	CCONJ
ajird-557	64	20	other	other	ADJ
ajird-557	64	21	(	(	PUNCT
ajird-557	64	22	non	non	ADJ
ajird-557	64	23	-	-	ADJ
ajird-557	64	24	cash	cash	ADJ
ajird-557	64	25	)	)	PUNCT
ajird-557	64	26	types	type	NOUN
ajird-557	64	27	of	of	ADP
ajird-557	64	28	assets	asset	NOUN
ajird-557	64	29	(	(	PUNCT
ajird-557	64	30	table	table	NOUN
ajird-557	64	31	2	2	NUM
ajird-557	64	32	)	)	PUNCT
ajird-557	64	33	.	.	PUNCT
ajird-557	65	1	american	american	PROPN
ajird-557	65	2	journal	journal	PROPN
ajird-557	65	3	of	of	ADP
ajird-557	65	4	interdisciplinary	interdisciplinary	ADJ
ajird-557	65	5	research	research	NOUN
ajird-557	65	6	and	and	CCONJ
ajird-557	65	7	development	development	NOUN
ajird-557	65	8	issn	issn	PROPN
ajird-557	65	9	online	online	NOUN
ajird-557	65	10	:	:	PUNCT
ajird-557	65	11	2771	2771	NUM
ajird-557	65	12	-	-	SYM
ajird-557	65	13	8948	8948	NUM
ajird-557	65	14	website	website	NOUN
ajird-557	65	15	:	:	PUNCT
ajird-557	65	16	www.ajird.journalspark.org	www.ajird.journalspark.org	ADJ
ajird-557	65	17	volume	volume	NOUN
ajird-557	65	18	14	14	NUM
ajird-557	65	19	,	,	PUNCT
ajird-557	65	20	march	march	PROPN
ajird-557	65	21	,	,	PUNCT
ajird-557	65	22	2023	2023	NUM
ajird-557	65	23	61	61	NUM
ajird-557	65	24	|	|	ADV
ajird-557	65	25	p	p	NOUN
ajird-557	65	26	a	a	DET
ajird-557	65	27	g	g	NOUN
ajird-557	65	28	e	e	NOUN
ajird-557	65	29	table	table	NOUN
ajird-557	65	30	2	2	NUM
ajird-557	65	31	.	.	PUNCT
ajird-557	65	32	criteria	criterion	NOUN
ajird-557	65	33	for	for	ADP
ajird-557	65	34	evaluating	evaluate	VERB
ajird-557	65	35	joint	joint	ADJ
ajird-557	65	36	activities	activity	NOUN
ajird-557	65	37	indicator	indicator	NOUN
ajird-557	65	38	efficiency	efficiency	NOUN
ajird-557	65	39	absolute	absolute	ADJ
ajird-557	65	40	average	average	ADJ
ajird-557	65	41	unsatisfied	unsatisfied	ADJ
ajird-557	65	42	status	status	NOUN
ajird-557	65	43	of	of	ADP
ajird-557	65	44	products	product	NOUN
ajird-557	65	45	(	(	PUNCT
ajird-557	65	46	work	work	NOUN
ajird-557	65	47	,	,	PUNCT
ajird-557	65	48	services	service	NOUN
ajird-557	65	49	)	)	PUNCT
ajird-557	65	50	(	(	PUNCT
ajird-557	65	51	a	a	X
ajird-557	65	52	)	)	PUNCT
ajird-557	65	53	а>1	а>1	NOUN
ajird-557	65	54	or	or	CCONJ
ajird-557	65	55	100	100	NUM
ajird-557	65	56	%	%	NOUN
ajird-557	65	57	а>1	а>1	NOUN
ajird-557	65	58	or	or	CCONJ
ajird-557	65	59	100	100	NUM
ajird-557	65	60	%	%	NOUN
ajird-557	65	61	а<1	а<1	PROPN
ajird-557	65	62	or	or	CCONJ
ajird-557	65	63	100	100	NUM
ajird-557	65	64	%	%	NOUN
ajird-557	65	65	change	change	NOUN
ajird-557	65	66	in	in	ADP
ajird-557	65	67	liabilities	liability	NOUN
ajird-557	65	68	(	(	PUNCT
ajird-557	65	69	b	b	NOUN
ajird-557	65	70	)	)	PUNCT
ajird-557	65	71	b<1	b<1	NOUN
ajird-557	65	72	or	or	CCONJ
ajird-557	65	73	100	100	NUM
ajird-557	65	74	%	%	NOUN
ajird-557	65	75	с	с	PROPN
ajird-557	65	76	>	>	X
ajird-557	65	77	b>1	b>1	PROPN
ajird-557	65	78	or	or	CCONJ
ajird-557	65	79	100	100	NUM
ajird-557	65	80	%	%	NOUN
ajird-557	65	81	b>1	b>1	NOUN
ajird-557	65	82	or	or	CCONJ
ajird-557	65	83	100	100	NUM
ajird-557	65	84	%	%	NOUN
ajird-557	65	85	status	status	NOUN
ajird-557	65	86	of	of	ADP
ajird-557	65	87	asset	asset	NOUN
ajird-557	65	88	(	(	PUNCT
ajird-557	65	89	c	c	NOUN
ajird-557	65	90	)	)	PUNCT
ajird-557	65	91	с>1	с>1	ADJ
ajird-557	65	92	or	or	CCONJ
ajird-557	65	93	100	100	NUM
ajird-557	65	94	%	%	NOUN
ajird-557	65	95	с>1	с>1	ADJ
ajird-557	65	96	or	or	CCONJ
ajird-557	65	97	100	100	NUM
ajird-557	65	98	%	%	NOUN
ajird-557	65	99	с<1	с<1	NOUN
ajird-557	65	100	or	or	CCONJ
ajird-557	65	101	100	100	NUM
ajird-557	65	102	%	%	NOUN
ajird-557	65	103	for	for	ADP
ajird-557	65	104	this	this	DET
ajird-557	65	105	reason	reason	NOUN
ajird-557	65	106	,	,	PUNCT
ajird-557	65	107	when	when	SCONJ
ajird-557	65	108	evaluating	evaluate	VERB
ajird-557	65	109	the	the	DET
ajird-557	65	110	results	result	NOUN
ajird-557	65	111	of	of	ADP
ajird-557	65	112	joint	joint	ADJ
ajird-557	65	113	activities	activity	NOUN
ajird-557	65	114	,	,	PUNCT
ajird-557	65	115	it	it	PRON
ajird-557	65	116	is	be	AUX
ajird-557	65	117	considered	consider	VERB
ajird-557	65	118	appropriate	appropriate	ADJ
ajird-557	65	119	to	to	PART
ajird-557	65	120	evaluate	evaluate	VERB
ajird-557	65	121	the	the	DET
ajird-557	65	122	efficiency	efficiency	NOUN
ajird-557	65	123	in	in	ADP
ajird-557	65	124	absolute	absolute	ADJ
ajird-557	65	125	,	,	PUNCT
ajird-557	65	126	average	average	ADJ
ajird-557	65	127	and	and	CCONJ
ajird-557	65	128	unsatisfactory	unsatisfactory	ADJ
ajird-557	65	129	directions	direction	NOUN
ajird-557	65	130	,	,	PUNCT
ajird-557	65	131	depending	depend	VERB
ajird-557	65	132	on	on	ADP
ajird-557	65	133	the	the	DET
ajird-557	65	134	change	change	NOUN
ajird-557	65	135	of	of	ADP
ajird-557	65	136	indicators	indicator	NOUN
ajird-557	65	137	compared	compare	VERB
ajird-557	65	138	to	to	ADP
ajird-557	65	139	previous	previous	ADJ
ajird-557	65	140	periods	period	NOUN
ajird-557	65	141	.	.	PUNCT
ajird-557	66	1	references	reference	NOUN
ajird-557	66	2	1	1	NUM
ajird-557	66	3	.	.	PUNCT
ajird-557	66	4	yakubov	yakubov	PROPN
ajird-557	67	1	u.	u.	PROPN
ajird-557	67	2	modeling	model	VERB
ajird-557	67	3	the	the	DET
ajird-557	67	4	analysis	analysis	NOUN
ajird-557	67	5	of	of	ADP
ajird-557	67	6	foreign	foreign	ADJ
ajird-557	67	7	economic	economic	ADJ
ajird-557	67	8	activity	activity	NOUN
ajird-557	67	9	.	.	PUNCT
ajird-557	68	1	web	web	NOUN
ajird-557	68	2	of	of	ADP
ajird-557	68	3	scientist	scientist	NOUN
ajird-557	68	4	:	:	PUNCT
ajird-557	68	5	inernational	inernational	ADJ
ajird-557	68	6	scientific	scientific	ADJ
ajird-557	68	7	research	research	NOUN
ajird-557	68	8	journal	journal	PROPN
ajird-557	68	9	issn	issn	PROPN
ajird-557	68	10	:	:	PUNCT
ajird-557	68	11	2776	2776	NUM
ajird-557	68	12	-	-	SYM
ajird-557	68	13	0979	0979	NUM
ajird-557	68	14	,	,	PUNCT
ajird-557	68	15	volume	volume	NOUN
ajird-557	68	16	3	3	NUM
ajird-557	68	17	,	,	PUNCT
ajird-557	68	18	issue	issue	NOUN
ajird-557	68	19	2	2	NUM
ajird-557	68	20	,	,	PUNCT
ajird-557	68	21	feb	feb	PROPN
ajird-557	68	22	.	.	PROPN
ajird-557	68	23	,	,	PUNCT
ajird-557	68	24	2022	2022	NUM
ajird-557	68	25	.	.	PUNCT
ajird-557	69	1	2	2	NUM
ajird-557	69	2	.	.	X
ajird-557	69	3	yakubov	yakubov	PROPN
ajird-557	69	4	u.	u.	PROPN
ajird-557	69	5	improvement	improvement	NOUN
ajird-557	69	6	of	of	ADP
ajird-557	69	7	accounting	accounting	NOUN
ajird-557	69	8	and	and	CCONJ
ajird-557	69	9	methodology	methodology	NOUN
ajird-557	69	10	in	in	ADP
ajird-557	69	11	organization	organization	NOUN
ajird-557	69	12	of	of	ADP
ajird-557	69	13	joint	joint	ADJ
ajird-557	69	14	ventures	venture	NOUN
ajird-557	69	15	.	.	PUNCT
ajird-557	70	1	economics	economic	NOUN
ajird-557	70	2	and	and	CCONJ
ajird-557	70	3	business	business	NOUN
ajird-557	70	4	:	:	PUNCT
ajird-557	70	5	theory	theory	NOUN
ajird-557	70	6	and	and	CCONJ
ajird-557	70	7	practice	practice	NOUN
ajird-557	70	8	.	.	PUNCT
ajird-557	71	1	2021	2021	NUM
ajird-557	71	2	.	.	PUNCT
ajird-557	72	1	4	4	NUM
ajird-557	72	2	-	-	SYM
ajird-557	72	3	2	2	NUM
ajird-557	72	4	(	(	PUNCT
ajird-557	72	5	74	74	NUM
ajird-557	72	6	)	)	PUNCT
ajird-557	72	7	.	.	PUNCT
ajird-557	73	1	issn	issn	PROPN
ajird-557	73	2	2411	2411	NUM
ajird-557	73	3	0450	0450	NUM
ajird-557	73	4	.	.	PUNCT
ajird-557	74	1	3	3	X
ajird-557	74	2	.	.	X
ajird-557	74	3	international	international	ADJ
ajird-557	74	4	accounting	accounting	PROPN
ajird-557	74	5	standard	standard	NOUN
ajird-557	74	6	28	28	NUM
ajird-557	74	7	"	"	PUNCT
ajird-557	74	8	investments	investment	NOUN
ajird-557	74	9	in	in	ADP
ajird-557	74	10	affected	affected	ADJ
ajird-557	74	11	entities	entity	NOUN
ajird-557	74	12	and	and	CCONJ
ajird-557	74	13	joint	joint	ADJ
ajird-557	74	14	ventures	venture	NOUN
ajird-557	74	15	"	"	PUNCT
ajird-557	74	16	.	.	PUNCT
ajird-557	75	1	4	4	X
ajird-557	75	2	.	.	X
ajird-557	75	3	international	international	ADJ
ajird-557	75	4	financial	financial	ADJ
ajird-557	75	5	reporting	reporting	NOUN
ajird-557	75	6	standard	standard	ADJ
ajird-557	75	7	3	3	NUM
ajird-557	75	8	"	"	PUNCT
ajird-557	75	9	business	business	NOUN
ajird-557	75	10	combinations	combination	NOUN
ajird-557	75	11	"	"	PUNCT
ajird-557	75	12	.	.	PUNCT
ajird-557	76	1	5	5	X
ajird-557	76	2	.	.	X
ajird-557	76	3	international	international	ADJ
ajird-557	76	4	standard	standard	NOUN
ajird-557	76	5	of	of	ADP
ajird-557	76	6	financial	financial	ADJ
ajird-557	76	7	reporting	reporting	NOUN
ajird-557	76	8	10	10	NUM
ajird-557	76	9	"	"	PUNCT
ajird-557	76	10	consolidated	consolidated	ADJ
ajird-557	76	11	financial	financial	ADJ
ajird-557	76	12	statements	statement	NOUN
ajird-557	76	13	"	"	PUNCT
ajird-557	76	14	.	.	PUNCT
ajird-557	77	1	6	6	X
ajird-557	77	2	.	.	X
ajird-557	77	3	international	international	ADJ
ajird-557	77	4	financial	financial	ADJ
ajird-557	77	5	reporting	reporting	NOUN
ajird-557	77	6	standard	standard	ADJ
ajird-557	77	7	11	11	NUM
ajird-557	77	8	"	"	PUNCT
ajird-557	77	9	joint	joint	ADJ
ajird-557	77	10	business	business	NOUN
ajird-557	77	11	arrangements	arrangement	NOUN
ajird-557	77	12	"	"	PUNCT
ajird-557	77	13	.	.	PUNCT
ajird-557	78	1	7	7	X
ajird-557	78	2	.	.	X
ajird-557	78	3	international	international	ADJ
ajird-557	78	4	standard	standard	NOUN
ajird-557	78	5	of	of	ADP
ajird-557	78	6	financial	financial	ADJ
ajird-557	78	7	reporting	reporting	NOUN
ajird-557	78	8	12	12	NUM
ajird-557	78	9	"	"	PUNCT
ajird-557	78	10	disclosure	disclosure	NOUN
ajird-557	78	11	of	of	ADP
ajird-557	78	12	shares	share	NOUN
ajird-557	78	13	in	in	ADP
ajird-557	78	14	other	other	ADJ
ajird-557	78	15	organizations	organization	NOUN
ajird-557	78	16	"	"	PUNCT
ajird-557	78	17	.	.	PUNCT
ajird-557	79	1	8	8	X
ajird-557	79	2	.	.	PUNCT
ajird-557	79	3	conceptual	conceptual	ADJ
ajird-557	79	4	framework	framework	NOUN
ajird-557	79	5	for	for	ADP
ajird-557	79	6	financial	financial	ADJ
ajird-557	79	7	reporting	reporting	NOUN
ajird-557	79	8	.	.	PUNCT
ajird-557	80	1	9	9	X
ajird-557	80	2	.	.	X
ajird-557	80	3	http://www.stat.uz	http://www.stat.uz	PROPN
ajird-557	80	4	.	.	PUNCT
ajird-557	81	1	ess	ess	PROPN
ajird-557	81	2	and	and	CCONJ
ajird-557	81	3	society	society	NOUN
ajird-557	81	4	.	.	PUNCT
ajird-557	82	1	thomson	thomson	PROPN
ajird-557	82	2	.2002;40	.2002;40	PROPN
ajird-557	82	3	.	.	PUNCT