id	sid	tid	token	lemma	pos
ajm-7907	1	1	american	american	PROPN
ajm-7907	1	2	journal	journal	PROPN
ajm-7907	1	3	of	of	ADP
ajm-7907	1	4	management	management	NOUN
ajm-7907	1	5	vol	vol	NOUN
ajm-7907	1	6	.	.	PUNCT
ajm-7907	2	1	25(4	25(4	NOUN
ajm-7907	2	2	)	)	PUNCT
ajm-7907	2	3	2025	2025	NUM
ajm-7907	2	4	63	63	NUM
ajm-7907	2	5	statement	statement	NOUN
ajm-7907	2	6	of	of	ADP
ajm-7907	2	7	financial	financial	ADJ
ajm-7907	2	8	position	position	NOUN
ajm-7907	2	9	:	:	PUNCT
ajm-7907	2	10	a	a	DET
ajm-7907	2	11	hybrid	hybrid	ADJ
ajm-7907	2	12	recognition	recognition	NOUN
ajm-7907	2	13	model	model	NOUN
ajm-7907	2	14	mary	mary	PROPN
ajm-7907	2	15	fischer	fischer	PROPN
ajm-7907	2	16	university	university	PROPN
ajm-7907	2	17	of	of	ADP
ajm-7907	2	18	texas	texas	PROPN
ajm-7907	2	19	at	at	ADP
ajm-7907	2	20	tyler	tyler	NOUN
ajm-7907	2	21	this	this	DET
ajm-7907	2	22	discussion	discussion	NOUN
ajm-7907	2	23	explores	explore	VERB
ajm-7907	2	24	the	the	DET
ajm-7907	2	25	hybrid	hybrid	ADJ
ajm-7907	2	26	combination	combination	NOUN
ajm-7907	2	27	of	of	ADP
ajm-7907	2	28	fair	fair	ADJ
ajm-7907	2	29	value	value	NOUN
ajm-7907	2	30	and	and	CCONJ
ajm-7907	2	31	historical	historical	ADJ
ajm-7907	2	32	accounting	accounting	NOUN
ajm-7907	2	33	measures	measure	NOUN
ajm-7907	2	34	used	use	VERB
ajm-7907	2	35	to	to	PART
ajm-7907	2	36	present	present	VERB
ajm-7907	2	37	an	an	DET
ajm-7907	2	38	entity	entity	NOUN
ajm-7907	2	39	’s	’s	PART
ajm-7907	2	40	statement	statement	NOUN
ajm-7907	2	41	of	of	ADP
ajm-7907	2	42	financial	financial	ADJ
ajm-7907	2	43	position	position	NOUN
ajm-7907	2	44	,	,	PUNCT
ajm-7907	2	45	including	include	VERB
ajm-7907	2	46	assets	asset	NOUN
ajm-7907	2	47	,	,	PUNCT
ajm-7907	2	48	liabilities	liability	NOUN
ajm-7907	2	49	,	,	PUNCT
ajm-7907	2	50	and	and	CCONJ
ajm-7907	2	51	owners	owner	NOUN
ajm-7907	2	52	’	'	PUNCT
ajm-7907	2	53	equity	equity	NOUN
ajm-7907	2	54	.	.	PUNCT
ajm-7907	3	1	generally	generally	ADV
ajm-7907	3	2	accepted	accept	VERB
ajm-7907	3	3	accounting	accounting	NOUN
ajm-7907	3	4	principles	principle	NOUN
ajm-7907	3	5	establish	establish	VERB
ajm-7907	3	6	and	and	CCONJ
ajm-7907	3	7	guide	guide	VERB
ajm-7907	3	8	valuation	valuation	NOUN
ajm-7907	3	9	determinations	determination	NOUN
ajm-7907	3	10	that	that	PRON
ajm-7907	3	11	explain	explain	VERB
ajm-7907	3	12	the	the	DET
ajm-7907	3	13	valuation	valuation	NOUN
ajm-7907	3	14	differences	difference	NOUN
ajm-7907	3	15	.	.	PUNCT
ajm-7907	4	1	the	the	DET
ajm-7907	4	2	history	history	NOUN
ajm-7907	4	3	of	of	ADP
ajm-7907	4	4	fair	fair	ADJ
ajm-7907	4	5	value	value	NOUN
ajm-7907	4	6	guidance	guidance	NOUN
ajm-7907	4	7	and	and	CCONJ
ajm-7907	4	8	recognition	recognition	NOUN
ajm-7907	4	9	provides	provide	VERB
ajm-7907	4	10	a	a	DET
ajm-7907	4	11	foundation	foundation	NOUN
ajm-7907	4	12	for	for	ADP
ajm-7907	4	13	presenting	present	VERB
ajm-7907	4	14	the	the	DET
ajm-7907	4	15	advantages	advantage	NOUN
ajm-7907	4	16	and	and	CCONJ
ajm-7907	4	17	disadvantages	disadvantage	NOUN
ajm-7907	4	18	of	of	ADP
ajm-7907	4	19	financial	financial	ADJ
ajm-7907	4	20	measurement	measurement	NOUN
ajm-7907	4	21	methods	method	NOUN
ajm-7907	4	22	.	.	PUNCT
ajm-7907	5	1	financial	financial	ADJ
ajm-7907	5	2	reporting	reporting	NOUN
ajm-7907	5	3	valuation	valuation	NOUN
ajm-7907	5	4	has	have	AUX
ajm-7907	5	5	evolved	evolve	VERB
ajm-7907	5	6	over	over	ADP
ajm-7907	5	7	time	time	NOUN
ajm-7907	5	8	and	and	CCONJ
ajm-7907	5	9	is	be	AUX
ajm-7907	5	10	a	a	DET
ajm-7907	5	11	copulation	copulation	NOUN
ajm-7907	5	12	of	of	ADP
ajm-7907	5	13	both	both	CCONJ
ajm-7907	5	14	fair	fair	ADJ
ajm-7907	5	15	and	and	CCONJ
ajm-7907	5	16	historical	historical	ADJ
ajm-7907	5	17	value	value	NOUN
ajm-7907	5	18	methodologies	methodology	NOUN
ajm-7907	5	19	to	to	PART
ajm-7907	5	20	determine	determine	VERB
ajm-7907	5	21	the	the	DET
ajm-7907	5	22	reported	report	VERB
ajm-7907	5	23	value	value	NOUN
ajm-7907	5	24	.	.	PUNCT
ajm-7907	6	1	future	future	ADJ
ajm-7907	6	2	research	research	NOUN
ajm-7907	6	3	is	be	AUX
ajm-7907	6	4	suggested	suggest	VERB
ajm-7907	6	5	to	to	PART
ajm-7907	6	6	evaluate	evaluate	VERB
ajm-7907	6	7	and	and	CCONJ
ajm-7907	6	8	resolve	resolve	VERB
ajm-7907	6	9	the	the	DET
ajm-7907	6	10	outstanding	outstanding	ADJ
ajm-7907	6	11	reporting	reporting	NOUN
ajm-7907	6	12	differences	difference	NOUN
ajm-7907	6	13	,	,	PUNCT
ajm-7907	6	14	concerns	concern	NOUN
ajm-7907	6	15	and	and	CCONJ
ajm-7907	6	16	issues	issue	NOUN
ajm-7907	6	17	.	.	PUNCT
ajm-7907	7	1	keywords	keyword	NOUN
ajm-7907	7	2	:	:	PUNCT
ajm-7907	7	3	fair	fair	ADJ
ajm-7907	7	4	value	value	NOUN
ajm-7907	7	5	,	,	PUNCT
ajm-7907	7	6	historical	historical	ADJ
ajm-7907	7	7	cost	cost	NOUN
ajm-7907	7	8	,	,	PUNCT
ajm-7907	7	9	financial	financial	ADJ
ajm-7907	7	10	statement	statement	NOUN
ajm-7907	7	11	measurements	measurement	NOUN
ajm-7907	7	12	,	,	PUNCT
ajm-7907	7	13	codifications	codification	NOUN
ajm-7907	7	14	introduction	introduction	VERB
ajm-7907	7	15	different	different	ADJ
ajm-7907	7	16	measurement	measurement	NOUN
ajm-7907	7	17	models	model	NOUN
ajm-7907	7	18	for	for	ADP
ajm-7907	7	19	valuing	value	VERB
ajm-7907	7	20	financial	financial	ADJ
ajm-7907	7	21	statement	statement	NOUN
ajm-7907	7	22	assets	asset	NOUN
ajm-7907	7	23	and	and	CCONJ
ajm-7907	7	24	liabilities	liability	NOUN
ajm-7907	7	25	remain	remain	VERB
ajm-7907	7	26	a	a	DET
ajm-7907	7	27	contentious	contentious	ADJ
ajm-7907	7	28	topic	topic	NOUN
ajm-7907	7	29	in	in	ADP
ajm-7907	7	30	accounting	accounting	NOUN
ajm-7907	7	31	(	(	PUNCT
ajm-7907	7	32	yoo	yoo	PROPN
ajm-7907	7	33	et	et	PROPN
ajm-7907	7	34	al	al	PROPN
ajm-7907	7	35	.	.	PROPN
ajm-7907	7	36	,	,	PUNCT
ajm-7907	7	37	2017	2017	NUM
ajm-7907	7	38	)	)	PUNCT
ajm-7907	7	39	.	.	PUNCT
ajm-7907	8	1	ensuring	ensure	VERB
ajm-7907	8	2	the	the	DET
ajm-7907	8	3	accuracy	accuracy	NOUN
ajm-7907	8	4	of	of	ADP
ajm-7907	8	5	financial	financial	ADJ
ajm-7907	8	6	information	information	NOUN
ajm-7907	8	7	for	for	ADP
ajm-7907	8	8	investors	investor	NOUN
ajm-7907	8	9	,	,	PUNCT
ajm-7907	8	10	stakeholders	stakeholder	NOUN
ajm-7907	8	11	,	,	PUNCT
ajm-7907	8	12	and	and	CCONJ
ajm-7907	8	13	financial	financial	ADJ
ajm-7907	8	14	statement	statement	NOUN
ajm-7907	8	15	users	user	NOUN
ajm-7907	8	16	across	across	ADP
ajm-7907	8	17	time	time	NOUN
ajm-7907	8	18	and	and	CCONJ
ajm-7907	8	19	industries	industry	NOUN
ajm-7907	8	20	,	,	PUNCT
ajm-7907	8	21	with	with	ADP
ajm-7907	8	22	relevance	relevance	NOUN
ajm-7907	8	23	and	and	CCONJ
ajm-7907	8	24	comparability	comparability	NOUN
ajm-7907	8	25	,	,	PUNCT
ajm-7907	8	26	creates	create	VERB
ajm-7907	8	27	a	a	DET
ajm-7907	8	28	challenging	challenging	ADJ
ajm-7907	8	29	task	task	NOUN
ajm-7907	8	30	for	for	ADP
ajm-7907	8	31	accounting	accounting	NOUN
ajm-7907	8	32	regulators	regulator	NOUN
ajm-7907	8	33	and	and	CCONJ
ajm-7907	8	34	providers	provider	NOUN
ajm-7907	8	35	(	(	PUNCT
ajm-7907	8	36	blecher	blecher	ADJ
ajm-7907	8	37	,	,	PUNCT
ajm-7907	8	38	2018	2018	NUM
ajm-7907	8	39	)	)	PUNCT
ajm-7907	8	40	.	.	PUNCT
ajm-7907	9	1	throughout	throughout	ADP
ajm-7907	9	2	the	the	DET
ajm-7907	9	3	twentieth	twentieth	ADJ
ajm-7907	9	4	century	century	NOUN
ajm-7907	9	5	,	,	PUNCT
ajm-7907	9	6	proponents	proponent	NOUN
ajm-7907	9	7	of	of	ADP
ajm-7907	9	8	fair	fair	ADJ
ajm-7907	9	9	value	value	NOUN
ajm-7907	9	10	accounting	accounting	NOUN
ajm-7907	9	11	have	have	AUX
ajm-7907	9	12	advocated	advocate	VERB
ajm-7907	9	13	for	for	ADP
ajm-7907	9	14	its	its	PRON
ajm-7907	9	15	use	use	NOUN
ajm-7907	9	16	over	over	ADP
ajm-7907	9	17	historical	historical	ADJ
ajm-7907	9	18	cost	cost	NOUN
ajm-7907	9	19	for	for	ADP
ajm-7907	9	20	financial	financial	ADJ
ajm-7907	9	21	statement	statement	NOUN
ajm-7907	9	22	reporting	reporting	NOUN
ajm-7907	9	23	.	.	PUNCT
ajm-7907	10	1	they	they	PRON
ajm-7907	10	2	maintain	maintain	VERB
ajm-7907	10	3	fair	fair	ADJ
ajm-7907	10	4	value	value	NOUN
ajm-7907	10	5	,	,	PUNCT
ajm-7907	10	6	which	which	PRON
ajm-7907	10	7	is	be	AUX
ajm-7907	10	8	more	more	ADV
ajm-7907	10	9	relevant	relevant	ADJ
ajm-7907	10	10	than	than	ADP
ajm-7907	10	11	historical	historical	ADJ
ajm-7907	10	12	cost	cost	NOUN
ajm-7907	10	13	,	,	PUNCT
ajm-7907	10	14	as	as	SCONJ
ajm-7907	10	15	it	it	PRON
ajm-7907	10	16	presents	present	VERB
ajm-7907	10	17	the	the	DET
ajm-7907	10	18	current	current	ADJ
ajm-7907	10	19	value	value	NOUN
ajm-7907	10	20	of	of	ADP
ajm-7907	10	21	the	the	DET
ajm-7907	10	22	entity	entity	NOUN
ajm-7907	10	23	’s	’s	PART
ajm-7907	10	24	assets	asset	NOUN
ajm-7907	10	25	and	and	CCONJ
ajm-7907	10	26	liabilities	liability	NOUN
ajm-7907	10	27	.	.	PUNCT
ajm-7907	11	1	(	(	PUNCT
ajm-7907	11	2	munteanu	munteanu	PROPN
ajm-7907	11	3	&	&	CCONJ
ajm-7907	11	4	zuca	zuca	PROPN
ajm-7907	11	5	,	,	PUNCT
ajm-7907	11	6	2017	2017	NUM
ajm-7907	11	7	)	)	PUNCT
ajm-7907	11	8	.	.	PUNCT
ajm-7907	12	1	however	however	ADV
ajm-7907	12	2	,	,	PUNCT
ajm-7907	12	3	opponents	opponent	NOUN
ajm-7907	12	4	claim	claim	VERB
ajm-7907	12	5	that	that	SCONJ
ajm-7907	12	6	fair	fair	ADJ
ajm-7907	12	7	value	value	NOUN
ajm-7907	12	8	has	have	VERB
ajm-7907	12	9	significant	significant	ADJ
ajm-7907	12	10	drawbacks	drawback	NOUN
ajm-7907	12	11	,	,	PUNCT
ajm-7907	12	12	and	and	CCONJ
ajm-7907	12	13	its	its	PRON
ajm-7907	12	14	measurement	measurement	NOUN
ajm-7907	12	15	creates	create	VERB
ajm-7907	12	16	inconsistent	inconsistent	ADJ
ajm-7907	12	17	values	value	NOUN
ajm-7907	12	18	,	,	PUNCT
ajm-7907	12	19	volatility	volatility	NOUN
ajm-7907	12	20	,	,	PUNCT
ajm-7907	12	21	and	and	CCONJ
ajm-7907	12	22	financial	financial	ADJ
ajm-7907	12	23	situations	situation	NOUN
ajm-7907	12	24	,	,	PUNCT
ajm-7907	12	25	such	such	ADJ
ajm-7907	12	26	as	as	ADP
ajm-7907	12	27	stock	stock	NOUN
ajm-7907	12	28	market	market	NOUN
ajm-7907	12	29	downturns	downturn	NOUN
ajm-7907	12	30	(	(	PUNCT
ajm-7907	12	31	bischof	bischof	NOUN
ajm-7907	12	32	et	et	PROPN
ajm-7907	12	33	al	al	PROPN
ajm-7907	12	34	.	.	PROPN
ajm-7907	12	35	,	,	PUNCT
ajm-7907	12	36	2014	2014	NUM
ajm-7907	12	37	;	;	PUNCT
ajm-7907	12	38	majercakova	majercakova	PROPN
ajm-7907	12	39	&	&	CCONJ
ajm-7907	12	40	skoda	skoda	PROPN
ajm-7907	12	41	,	,	PUNCT
ajm-7907	12	42	2015	2015	NUM
ajm-7907	12	43	)	)	PUNCT
ajm-7907	12	44	.	.	PUNCT
ajm-7907	13	1	some	some	PRON
ajm-7907	13	2	have	have	AUX
ajm-7907	13	3	suggested	suggest	VERB
ajm-7907	13	4	that	that	SCONJ
ajm-7907	13	5	historical	historical	ADJ
ajm-7907	13	6	costs	cost	NOUN
ajm-7907	13	7	represent	represent	VERB
ajm-7907	13	8	the	the	DET
ajm-7907	13	9	present	present	ADJ
ajm-7907	13	10	value	value	NOUN
ajm-7907	13	11	of	of	ADP
ajm-7907	13	12	expected	expect	VERB
ajm-7907	13	13	future	future	ADJ
ajm-7907	13	14	cashflow	cashflow	NOUN
ajm-7907	13	15	.	.	PUNCT
ajm-7907	14	1	opponents	opponent	NOUN
ajm-7907	14	2	of	of	ADP
ajm-7907	14	3	the	the	DET
ajm-7907	14	4	historical	historical	ADJ
ajm-7907	14	5	costs	cost	NOUN
ajm-7907	14	6	recognition	recognition	NOUN
ajm-7907	14	7	claim	claim	VERB
ajm-7907	14	8	that	that	SCONJ
ajm-7907	14	9	its	its	PRON
ajm-7907	14	10	value	value	NOUN
ajm-7907	14	11	changes	change	VERB
ajm-7907	14	12	over	over	ADP
ajm-7907	14	13	time	time	NOUN
ajm-7907	14	14	and	and	CCONJ
ajm-7907	14	15	therefore	therefore	ADV
ajm-7907	14	16	the	the	DET
ajm-7907	14	17	historical	historical	ADJ
ajm-7907	14	18	cost	cost	NOUN
ajm-7907	14	19	basis	basis	NOUN
ajm-7907	14	20	loses	lose	VERB
ajm-7907	14	21	its	its	PRON
ajm-7907	14	22	relevance	relevance	NOUN
ajm-7907	14	23	(	(	PUNCT
ajm-7907	14	24	zeff	zeff	NOUN
ajm-7907	14	25	,	,	PUNCT
ajm-7907	14	26	2007	2007	NUM
ajm-7907	14	27	)	)	PUNCT
ajm-7907	14	28	.	.	PUNCT
ajm-7907	15	1	early	early	ADJ
ajm-7907	15	2	accounting	accounting	NOUN
ajm-7907	15	3	guidance	guidance	NOUN
ajm-7907	15	4	relied	rely	VERB
ajm-7907	15	5	on	on	ADP
ajm-7907	15	6	the	the	DET
ajm-7907	15	7	historical	historical	ADJ
ajm-7907	15	8	cost	cost	NOUN
ajm-7907	15	9	measurement	measurement	NOUN
ajm-7907	15	10	basis	basis	NOUN
ajm-7907	15	11	because	because	SCONJ
ajm-7907	15	12	it	it	PRON
ajm-7907	15	13	is	be	AUX
ajm-7907	15	14	objective	objective	ADJ
ajm-7907	15	15	and	and	CCONJ
ajm-7907	15	16	verifiable	verifiable	ADJ
ajm-7907	15	17	(	(	PUNCT
ajm-7907	15	18	fasb	fasb	NOUN
ajm-7907	15	19	,	,	PUNCT
ajm-7907	15	20	2009c	2009c	NUM
ajm-7907	15	21	)	)	PUNCT
ajm-7907	15	22	;	;	PUNCT
ajm-7907	15	23	however	however	ADV
ajm-7907	15	24	,	,	PUNCT
ajm-7907	15	25	recent	recent	ADJ
ajm-7907	15	26	pronouncements	pronouncement	NOUN
ajm-7907	15	27	utilize	utilize	VERB
ajm-7907	15	28	more	more	ADJ
ajm-7907	15	29	current	current	ADJ
ajm-7907	15	30	value	value	NOUN
ajm-7907	15	31	information	information	NOUN
ajm-7907	15	32	(	(	PUNCT
ajm-7907	15	33	schroeder	schroeder	NOUN
ajm-7907	15	34	et	et	PROPN
ajm-7907	15	35	al	al	PROPN
ajm-7907	15	36	.	.	PROPN
ajm-7907	15	37	,	,	PUNCT
ajm-7907	15	38	2023	2023	NUM
ajm-7907	15	39	)	)	PUNCT
ajm-7907	15	40	.	.	PUNCT
ajm-7907	16	1	this	this	DET
ajm-7907	16	2	descriptive	descriptive	ADJ
ajm-7907	16	3	review	review	NOUN
ajm-7907	16	4	contributes	contribute	VERB
ajm-7907	16	5	to	to	ADP
ajm-7907	16	6	the	the	DET
ajm-7907	16	7	ongoing	ongoing	ADJ
ajm-7907	16	8	discussion	discussion	NOUN
ajm-7907	16	9	of	of	ADP
ajm-7907	16	10	fair	fair	ADJ
ajm-7907	16	11	value	value	NOUN
ajm-7907	16	12	and	and	CCONJ
ajm-7907	16	13	historical	historical	ADJ
ajm-7907	16	14	cost	cost	NOUN
ajm-7907	16	15	measurement	measurement	NOUN
ajm-7907	16	16	guidance	guidance	NOUN
ajm-7907	16	17	,	,	PUNCT
ajm-7907	16	18	as	as	ADV
ajm-7907	16	19	well	well	ADV
ajm-7907	16	20	as	as	ADP
ajm-7907	16	21	the	the	DET
ajm-7907	16	22	values	value	NOUN
ajm-7907	16	23	recognized	recognize	VERB
ajm-7907	16	24	for	for	ADP
ajm-7907	16	25	most	most	ADJ
ajm-7907	16	26	assets	asset	NOUN
ajm-7907	16	27	and	and	CCONJ
ajm-7907	16	28	liability	liability	NOUN
ajm-7907	16	29	items	item	NOUN
ajm-7907	16	30	presented	present	VERB
ajm-7907	16	31	in	in	ADP
ajm-7907	16	32	the	the	DET
ajm-7907	16	33	statement	statement	NOUN
ajm-7907	16	34	of	of	ADP
ajm-7907	16	35	financial	financial	ADJ
ajm-7907	16	36	position	position	NOUN
ajm-7907	16	37	.	.	PUNCT
ajm-7907	17	1	the	the	DET
ajm-7907	17	2	current	current	ADJ
ajm-7907	17	3	reporting	reporting	NOUN
ajm-7907	17	4	model	model	NOUN
ajm-7907	17	5	comprises	comprise	VERB
ajm-7907	17	6	a	a	DET
ajm-7907	17	7	mix	mix	NOUN
ajm-7907	17	8	of	of	ADP
ajm-7907	17	9	both	both	DET
ajm-7907	17	10	historical	historical	ADJ
ajm-7907	17	11	cost	cost	NOUN
ajm-7907	17	12	and	and	CCONJ
ajm-7907	17	13	fair	fair	ADJ
ajm-7907	17	14	value	value	NOUN
ajm-7907	17	15	.	.	PUNCT
ajm-7907	18	1	historical	historical	ADJ
ajm-7907	18	2	costs	cost	NOUN
ajm-7907	18	3	are	be	AUX
ajm-7907	18	4	the	the	DET
ajm-7907	18	5	more	more	ADV
ajm-7907	18	6	prevalent	prevalent	ADJ
ajm-7907	18	7	financial	financial	ADJ
ajm-7907	18	8	statement	statement	NOUN
ajm-7907	18	9	measurement	measurement	NOUN
ajm-7907	18	10	due	due	ADP
ajm-7907	18	11	to	to	ADP
ajm-7907	18	12	their	their	PRON
ajm-7907	18	13	early	early	ADJ
ajm-7907	18	14	advocacy	advocacy	NOUN
ajm-7907	18	15	by	by	ADP
ajm-7907	18	16	accounting	account	VERB
ajm-7907	18	17	standard	standard	ADJ
ajm-7907	18	18	setters	setter	NOUN
ajm-7907	18	19	(	(	PUNCT
ajm-7907	18	20	leuz	leuz	PROPN
ajm-7907	18	21	&	&	CCONJ
ajm-7907	18	22	wysocki	wysocki	PROPN
ajm-7907	18	23	,	,	PUNCT
ajm-7907	18	24	2016	2016	NUM
ajm-7907	18	25	;	;	PUNCT
ajm-7907	18	26	tojek	tojek	X
ajm-7907	18	27	,	,	PUNCT
ajm-7907	18	28	2021	2021	NUM
ajm-7907	18	29	)	)	PUNCT
ajm-7907	18	30	.	.	PUNCT
ajm-7907	19	1	major	major	ADJ
ajm-7907	19	2	accounting	accounting	NOUN
ajm-7907	19	3	measurement	measurement	NOUN
ajm-7907	19	4	methods	method	NOUN
ajm-7907	19	5	used	use	VERB
ajm-7907	19	6	to	to	PART
ajm-7907	19	7	recognize	recognize	VERB
ajm-7907	19	8	historical	historical	ADJ
ajm-7907	19	9	and	and	CCONJ
ajm-7907	19	10	fair	fair	ADJ
ajm-7907	19	11	value	value	NOUN
ajm-7907	19	12	are	be	AUX
ajm-7907	19	13	identified	identify	VERB
ajm-7907	19	14	and	and	CCONJ
ajm-7907	19	15	discussed	discuss	VERB
ajm-7907	19	16	.	.	PUNCT
ajm-7907	20	1	given	give	VERB
ajm-7907	20	2	the	the	DET
ajm-7907	20	3	identification	identification	NOUN
ajm-7907	20	4	of	of	ADP
ajm-7907	20	5	64	64	NUM
ajm-7907	20	6	american	american	ADJ
ajm-7907	20	7	journal	journal	NOUN
ajm-7907	20	8	of	of	ADP
ajm-7907	20	9	management	management	NOUN
ajm-7907	20	10	vol	vol	NOUN
ajm-7907	20	11	.	.	PUNCT
ajm-7907	21	1	25(4	25(4	NOUN
ajm-7907	21	2	)	)	PUNCT
ajm-7907	21	3	2025	2025	NUM
ajm-7907	21	4	measurement	measurement	NOUN
ajm-7907	21	5	methods	method	NOUN
ajm-7907	21	6	,	,	PUNCT
ajm-7907	21	7	major	major	ADJ
ajm-7907	21	8	balance	balance	NOUN
ajm-7907	21	9	sheet	sheet	NOUN
ajm-7907	21	10	items	item	NOUN
ajm-7907	21	11	and	and	CCONJ
ajm-7907	21	12	their	their	PRON
ajm-7907	21	13	current	current	ADJ
ajm-7907	21	14	measurement	measurement	NOUN
ajm-7907	21	15	methods	method	NOUN
ajm-7907	21	16	that	that	PRON
ajm-7907	21	17	comply	comply	VERB
ajm-7907	21	18	with	with	ADP
ajm-7907	21	19	us	us	PROPN
ajm-7907	21	20	gaap	gaap	PROPN
ajm-7907	21	21	are	be	AUX
ajm-7907	21	22	presented	present	VERB
ajm-7907	21	23	.	.	PUNCT
ajm-7907	22	1	lastly	lastly	ADV
ajm-7907	22	2	,	,	PUNCT
ajm-7907	22	3	a	a	DET
ajm-7907	22	4	comparison	comparison	NOUN
ajm-7907	22	5	of	of	ADP
ajm-7907	22	6	historical	historical	ADJ
ajm-7907	22	7	cost	cost	NOUN
ajm-7907	22	8	and	and	CCONJ
ajm-7907	22	9	fair	fair	ADJ
ajm-7907	22	10	value	value	NOUN
ajm-7907	22	11	,	,	PUNCT
ajm-7907	22	12	along	along	ADP
ajm-7907	22	13	with	with	ADP
ajm-7907	22	14	some	some	PRON
ajm-7907	22	15	of	of	ADP
ajm-7907	22	16	the	the	DET
ajm-7907	22	17	setbacks	setback	NOUN
ajm-7907	22	18	associated	associate	VERB
ajm-7907	22	19	with	with	ADP
ajm-7907	22	20	using	use	VERB
ajm-7907	22	21	specific	specific	ADJ
ajm-7907	22	22	value	value	NOUN
ajm-7907	22	23	,	,	PUNCT
ajm-7907	22	24	is	be	AUX
ajm-7907	22	25	discussed	discuss	VERB
ajm-7907	22	26	.	.	PUNCT
ajm-7907	23	1	an	an	DET
ajm-7907	23	2	analysis	analysis	NOUN
ajm-7907	23	3	of	of	ADP
ajm-7907	23	4	these	these	DET
ajm-7907	23	5	findings	finding	NOUN
ajm-7907	23	6	together	together	ADV
ajm-7907	23	7	with	with	ADP
ajm-7907	23	8	suggestions	suggestion	NOUN
ajm-7907	23	9	for	for	ADP
ajm-7907	23	10	future	future	ADJ
ajm-7907	23	11	research	research	NOUN
ajm-7907	23	12	concludes	conclude	VERB
ajm-7907	23	13	the	the	DET
ajm-7907	23	14	discussion	discussion	NOUN
ajm-7907	23	15	.	.	PUNCT
ajm-7907	24	1	fair	fair	ADJ
ajm-7907	24	2	value	value	NOUN
ajm-7907	24	3	accounting	accounting	NOUN
ajm-7907	24	4	history	history	NOUN
ajm-7907	24	5	some	some	DET
ajm-7907	24	6	scholars	scholar	NOUN
ajm-7907	24	7	blame	blame	VERB
ajm-7907	24	8	fair	fair	ADJ
ajm-7907	24	9	value	value	NOUN
ajm-7907	24	10	i.e.	i.e.	X
ajm-7907	24	11	,	,	PUNCT
ajm-7907	24	12	mark	mark	NOUN
ajm-7907	24	13	-	-	PUNCT
ajm-7907	24	14	to	to	ADP
ajm-7907	24	15	-	-	PUNCT
ajm-7907	24	16	market	market	NOUN
ajm-7907	24	17	accounting	accounting	NOUN
ajm-7907	24	18	practices	practice	NOUN
ajm-7907	24	19	for	for	ADP
ajm-7907	24	20	causing	cause	VERB
ajm-7907	24	21	or	or	CCONJ
ajm-7907	24	22	exacerbation	exacerbation	NOUN
ajm-7907	24	23	financial	financial	ADJ
ajm-7907	24	24	crises	crisis	NOUN
ajm-7907	24	25	in	in	ADP
ajm-7907	24	26	the	the	DET
ajm-7907	24	27	us	us	PROPN
ajm-7907	24	28	(	(	PUNCT
ajm-7907	24	29	laux	laux	PROPN
ajm-7907	24	30	&	&	CCONJ
ajm-7907	24	31	leuz	leuz	PROPN
ajm-7907	24	32	,	,	PUNCT
ajm-7907	24	33	2010	2010	NUM
ajm-7907	24	34	;	;	PUNCT
ajm-7907	24	35	menicucci	menicucci	NOUN
ajm-7907	24	36	,	,	PUNCT
ajm-7907	24	37	2014	2014	NUM
ajm-7907	24	38	;	;	PUNCT
ajm-7907	24	39	mcdonongh	mcdonongh	PROPN
ajm-7907	24	40	et	et	PROPN
ajm-7907	24	41	al	al	PROPN
ajm-7907	24	42	.	.	PROPN
ajm-7907	24	43	,	,	PUNCT
ajm-7907	24	44	2020	2020	NUM
ajm-7907	24	45	)	)	PUNCT
ajm-7907	24	46	.	.	PUNCT
ajm-7907	25	1	following	follow	VERB
ajm-7907	25	2	the	the	DET
ajm-7907	25	3	1929	1929	NUM
ajm-7907	25	4	stock	stock	NOUN
ajm-7907	25	5	market	market	NOUN
ajm-7907	25	6	crash	crash	NOUN
ajm-7907	25	7	,	,	PUNCT
ajm-7907	25	8	the	the	DET
ajm-7907	25	9	new	new	PROPN
ajm-7907	25	10	york	york	PROPN
ajm-7907	25	11	stock	stock	PROPN
ajm-7907	25	12	exchange	exchange	PROPN
ajm-7907	25	13	(	(	PUNCT
ajm-7907	25	14	nyse	nyse	PROPN
ajm-7907	25	15	)	)	PUNCT
ajm-7907	25	16	asked	ask	VERB
ajm-7907	25	17	the	the	DET
ajm-7907	25	18	american	american	PROPN
ajm-7907	25	19	institute	institute	PROPN
ajm-7907	25	20	of	of	ADP
ajm-7907	25	21	accountants	accountants	PROPN
ajm-7907	25	22	(	(	PUNCT
ajm-7907	25	23	aia	aia	PROPN
ajm-7907	25	24	)	)	PUNCT
ajm-7907	25	25	to	to	PART
ajm-7907	25	26	devise	devise	VERB
ajm-7907	25	27	rules	rule	NOUN
ajm-7907	25	28	for	for	ADP
ajm-7907	25	29	public	public	ADJ
ajm-7907	25	30	companies	company	NOUN
ajm-7907	25	31	to	to	PART
ajm-7907	25	32	use	use	VERB
ajm-7907	25	33	that	that	PRON
ajm-7907	25	34	would	would	AUX
ajm-7907	25	35	ensure	ensure	VERB
ajm-7907	25	36	consistent	consistent	ADJ
ajm-7907	25	37	investment	investment	NOUN
ajm-7907	25	38	reporting	reporting	NOUN
ajm-7907	25	39	,	,	PUNCT
ajm-7907	25	40	allowing	allow	VERB
ajm-7907	25	41	investors	investor	NOUN
ajm-7907	25	42	and	and	CCONJ
ajm-7907	25	43	other	other	ADJ
ajm-7907	25	44	stakeholders	stakeholder	NOUN
ajm-7907	25	45	to	to	PART
ajm-7907	25	46	rely	rely	VERB
ajm-7907	25	47	on	on	ADP
ajm-7907	25	48	it	it	PRON
ajm-7907	25	49	(	(	PUNCT
ajm-7907	25	50	emerson	emerson	PROPN
ajm-7907	25	51	et	et	PROPN
ajm-7907	25	52	al	al	PROPN
ajm-7907	25	53	.	.	PROPN
ajm-7907	25	54	,	,	PUNCT
ajm-7907	25	55	2010	2010	NUM
ajm-7907	25	56	)	)	PUNCT
ajm-7907	25	57	.	.	PUNCT
ajm-7907	26	1	in	in	ADP
ajm-7907	26	2	1938	1938	NUM
ajm-7907	26	3	president	president	PROPN
ajm-7907	26	4	roosevelt	roosevelt	PROPN
ajm-7907	26	5	blamed	blame	VERB
ajm-7907	26	6	fair	fair	ADJ
ajm-7907	26	7	value	value	NOUN
ajm-7907	26	8	accounting	accounting	NOUN
ajm-7907	26	9	for	for	ADP
ajm-7907	26	10	the	the	DET
ajm-7907	26	11	1929	1929	NUM
ajm-7907	26	12	market	market	NOUN
ajm-7907	26	13	crash	crash	NOUN
ajm-7907	26	14	and	and	CCONJ
ajm-7907	26	15	the	the	DET
ajm-7907	26	16	prolonged	prolonged	ADJ
ajm-7907	26	17	depression	depression	NOUN
ajm-7907	26	18	.	.	PUNCT
ajm-7907	27	1	he	he	PRON
ajm-7907	27	2	abolished	abolish	VERB
ajm-7907	27	3	the	the	DET
ajm-7907	27	4	use	use	NOUN
ajm-7907	27	5	of	of	ADP
ajm-7907	27	6	mark	mark	NOUN
ajm-7907	27	7	-	-	PUNCT
ajm-7907	27	8	to	to	ADP
ajm-7907	27	9	-	-	PUNCT
ajm-7907	27	10	market	market	NOUN
ajm-7907	27	11	accounting	accounting	NOUN
ajm-7907	27	12	as	as	ADP
ajm-7907	27	13	an	an	DET
ajm-7907	27	14	acceptable	acceptable	ADJ
ajm-7907	27	15	accounting	accounting	NOUN
ajm-7907	27	16	recognition	recognition	NOUN
ajm-7907	27	17	technique	technique	NOUN
ajm-7907	27	18	due	due	ADP
ajm-7907	27	19	to	to	ADP
ajm-7907	27	20	its	its	PRON
ajm-7907	27	21	volatility	volatility	NOUN
ajm-7907	27	22	and	and	CCONJ
ajm-7907	27	23	lack	lack	NOUN
ajm-7907	27	24	of	of	ADP
ajm-7907	27	25	authority	authority	NOUN
ajm-7907	27	26	in	in	ADP
ajm-7907	27	27	regulating	regulate	VERB
ajm-7907	27	28	the	the	DET
ajm-7907	27	29	financial	financial	ADJ
ajm-7907	27	30	reporting	reporting	NOUN
ajm-7907	27	31	of	of	ADP
ajm-7907	27	32	public	public	ADJ
ajm-7907	27	33	companies	company	NOUN
ajm-7907	27	34	,	,	PUNCT
ajm-7907	27	35	which	which	PRON
ajm-7907	27	36	resulted	result	VERB
ajm-7907	27	37	in	in	ADP
ajm-7907	27	38	investor	investor	NOUN
ajm-7907	27	39	misinformation	misinformation	NOUN
ajm-7907	27	40	(	(	PUNCT
ajm-7907	27	41	cascini	cascini	PROPN
ajm-7907	27	42	&	&	CCONJ
ajm-7907	27	43	delfavero	delfavero	PROPN
ajm-7907	27	44	,	,	PUNCT
ajm-7907	27	45	2011	2011	NUM
ajm-7907	27	46	)	)	PUNCT
ajm-7907	27	47	.	.	PUNCT
ajm-7907	28	1	rather	rather	ADV
ajm-7907	28	2	than	than	ADP
ajm-7907	28	3	repealing	repeal	VERB
ajm-7907	28	4	the	the	DET
ajm-7907	28	5	investment	investment	NOUN
ajm-7907	28	6	measurement	measurement	NOUN
ajm-7907	28	7	method	method	NOUN
ajm-7907	28	8	alone	alone	ADV
ajm-7907	28	9	,	,	PUNCT
ajm-7907	28	10	the	the	DET
ajm-7907	28	11	aia	aia	PROPN
ajm-7907	28	12	compiled	compile	VERB
ajm-7907	28	13	a	a	DET
ajm-7907	28	14	set	set	NOUN
ajm-7907	28	15	of	of	ADP
ajm-7907	28	16	accounting	accounting	NOUN
ajm-7907	28	17	principles	principle	NOUN
ajm-7907	28	18	that	that	PRON
ajm-7907	28	19	would	would	AUX
ajm-7907	28	20	become	become	AUX
ajm-7907	28	21	known	know	VERB
ajm-7907	28	22	as	as	ADP
ajm-7907	28	23	generally	generally	ADV
ajm-7907	28	24	accepted	accept	VERB
ajm-7907	28	25	accounting	accounting	NOUN
ajm-7907	28	26	principles	principle	NOUN
ajm-7907	28	27	(	(	PUNCT
ajm-7907	28	28	gaap	gaap	PROPN
ajm-7907	28	29	)	)	PUNCT
ajm-7907	28	30	(	(	PUNCT
ajm-7907	28	31	emerson	emerson	PROPN
ajm-7907	28	32	et	et	PROPN
ajm-7907	28	33	al	al	PROPN
ajm-7907	28	34	.	.	PROPN
ajm-7907	28	35	,	,	PUNCT
ajm-7907	28	36	2010	2010	NUM
ajm-7907	28	37	)	)	PUNCT
ajm-7907	28	38	.	.	PUNCT
ajm-7907	29	1	the	the	DET
ajm-7907	29	2	1929	1929	NUM
ajm-7907	29	3	market	market	NOUN
ajm-7907	29	4	crash	crash	NOUN
ajm-7907	29	5	also	also	ADV
ajm-7907	29	6	served	serve	VERB
ajm-7907	29	7	as	as	ADP
ajm-7907	29	8	a	a	DET
ajm-7907	29	9	catalyst	catalyst	NOUN
ajm-7907	29	10	for	for	ADP
ajm-7907	29	11	the	the	DET
ajm-7907	29	12	creation	creation	NOUN
ajm-7907	29	13	of	of	ADP
ajm-7907	29	14	the	the	DET
ajm-7907	29	15	securities	securities	PROPN
ajm-7907	29	16	and	and	CCONJ
ajm-7907	29	17	exchange	exchange	PROPN
ajm-7907	29	18	commission	commission	PROPN
ajm-7907	29	19	(	(	PUNCT
ajm-7907	29	20	sec	sec	PROPN
ajm-7907	29	21	)	)	PUNCT
ajm-7907	29	22	in	in	ADP
ajm-7907	29	23	1934	1934	NUM
ajm-7907	29	24	(	(	PUNCT
ajm-7907	29	25	levitt	levitt	PROPN
ajm-7907	29	26	,	,	PUNCT
ajm-7907	29	27	1998	1998	NUM
ajm-7907	29	28	)	)	PUNCT
ajm-7907	29	29	.	.	PUNCT
ajm-7907	30	1	the	the	DET
ajm-7907	30	2	sec	sec	PROPN
ajm-7907	30	3	is	be	AUX
ajm-7907	30	4	responsible	responsible	ADJ
ajm-7907	30	5	for	for	ADP
ajm-7907	30	6	protecting	protect	VERB
ajm-7907	30	7	investors	investor	NOUN
ajm-7907	30	8	,	,	PUNCT
ajm-7907	30	9	maintaining	maintain	VERB
ajm-7907	30	10	fair	fair	ADJ
ajm-7907	30	11	and	and	CCONJ
ajm-7907	30	12	orderly	orderly	ADJ
ajm-7907	30	13	markets	market	NOUN
ajm-7907	30	14	,	,	PUNCT
ajm-7907	30	15	and	and	CCONJ
ajm-7907	30	16	facilitating	facilitate	VERB
ajm-7907	30	17	capital	capital	NOUN
ajm-7907	30	18	formation	formation	NOUN
ajm-7907	30	19	.	.	PUNCT
ajm-7907	31	1	although	although	SCONJ
ajm-7907	31	2	the	the	DET
ajm-7907	31	3	sec	sec	PROPN
ajm-7907	31	4	has	have	VERB
ajm-7907	31	5	the	the	DET
ajm-7907	31	6	authority	authority	NOUN
ajm-7907	31	7	to	to	PART
ajm-7907	31	8	create	create	VERB
ajm-7907	31	9	accounting	accounting	NOUN
ajm-7907	31	10	guidance	guidance	NOUN
ajm-7907	31	11	for	for	ADP
ajm-7907	31	12	companies	company	NOUN
ajm-7907	31	13	listed	list	VERB
ajm-7907	31	14	on	on	ADP
ajm-7907	31	15	the	the	DET
ajm-7907	31	16	exchange	exchange	NOUN
ajm-7907	31	17	,	,	PUNCT
ajm-7907	31	18	it	it	PRON
ajm-7907	31	19	chose	choose	VERB
ajm-7907	31	20	to	to	PART
ajm-7907	31	21	assign	assign	VERB
ajm-7907	31	22	the	the	DET
ajm-7907	31	23	power	power	NOUN
ajm-7907	31	24	of	of	ADP
ajm-7907	31	25	financial	financial	ADJ
ajm-7907	31	26	reporting	reporting	NOUN
ajm-7907	31	27	regulation	regulation	NOUN
ajm-7907	31	28	to	to	ADP
ajm-7907	31	29	the	the	DET
ajm-7907	31	30	aicpa	aicpa	PROPN
ajm-7907	31	31	(	(	PUNCT
ajm-7907	31	32	emerson	emerson	PROPN
ajm-7907	31	33	et	et	PROPN
ajm-7907	31	34	al	al	PROPN
ajm-7907	31	35	.	.	PROPN
ajm-7907	31	36	,	,	PUNCT
ajm-7907	31	37	2010	2010	NUM
ajm-7907	31	38	)	)	PUNCT
ajm-7907	31	39	.	.	PUNCT
ajm-7907	32	1	the	the	DET
ajm-7907	32	2	aia	aia	PROPN
ajm-7907	32	3	accountants	accountant	NOUN
ajm-7907	32	4	responded	respond	VERB
ajm-7907	32	5	by	by	ADP
ajm-7907	32	6	creating	create	VERB
ajm-7907	32	7	the	the	DET
ajm-7907	32	8	committee	committee	NOUN
ajm-7907	32	9	of	of	ADP
ajm-7907	32	10	accounting	accounting	NOUN
ajm-7907	32	11	procedure	procedure	NOUN
ajm-7907	32	12	(	(	PUNCT
ajm-7907	32	13	cap	cap	NOUN
ajm-7907	32	14	)	)	PUNCT
ajm-7907	32	15	in	in	ADP
ajm-7907	32	16	1939	1939	NUM
ajm-7907	32	17	to	to	PART
ajm-7907	32	18	promulgate	promulgate	VERB
ajm-7907	32	19	accounting	accounting	NOUN
ajm-7907	32	20	theory	theory	NOUN
ajm-7907	32	21	and	and	CCONJ
ajm-7907	32	22	reporting	reporting	NOUN
ajm-7907	32	23	standards	standard	NOUN
ajm-7907	32	24	.	.	PUNCT
ajm-7907	33	1	after	after	ADP
ajm-7907	33	2	two	two	NUM
ajm-7907	33	3	decades	decade	NOUN
ajm-7907	33	4	of	of	ADP
ajm-7907	33	5	ineffective	ineffective	ADJ
ajm-7907	33	6	accounting	accounting	NOUN
ajm-7907	33	7	standardization	standardization	NOUN
ajm-7907	33	8	,	,	PUNCT
ajm-7907	33	9	the	the	DET
ajm-7907	33	10	aia	aia	PROPN
ajm-7907	33	11	reorganized	reorganize	VERB
ajm-7907	33	12	into	into	ADP
ajm-7907	33	13	the	the	DET
ajm-7907	33	14	american	american	PROPN
ajm-7907	33	15	institute	institute	PROPN
ajm-7907	33	16	of	of	ADP
ajm-7907	33	17	certified	certify	VERB
ajm-7907	33	18	public	public	ADJ
ajm-7907	33	19	accountants	accountant	NOUN
ajm-7907	33	20	(	(	PUNCT
ajm-7907	33	21	aicpa	aicpa	PROPN
ajm-7907	33	22	)	)	PUNCT
ajm-7907	33	23	and	and	CCONJ
ajm-7907	33	24	shortly	shortly	ADV
ajm-7907	33	25	thereafter	thereafter	ADV
ajm-7907	33	26	dissolving	dissolve	VERB
ajm-7907	33	27	the	the	DET
ajm-7907	33	28	cap	cap	NOUN
ajm-7907	33	29	assigning	assign	VERB
ajm-7907	33	30	its	its	PRON
ajm-7907	33	31	responsibility	responsibility	NOUN
ajm-7907	33	32	including	include	VERB
ajm-7907	33	33	a	a	DET
ajm-7907	33	34	charge	charge	NOUN
ajm-7907	33	35	to	to	PART
ajm-7907	33	36	modify	modify	VERB
ajm-7907	33	37	gaap	gaap	NOUN
ajm-7907	33	38	to	to	ADP
ajm-7907	33	39	a	a	DET
ajm-7907	33	40	newly	newly	ADV
ajm-7907	33	41	created	create	VERB
ajm-7907	33	42	accounting	accounting	NOUN
ajm-7907	33	43	principles	principle	NOUN
ajm-7907	33	44	board	board	NOUN
ajm-7907	33	45	(	(	PUNCT
ajm-7907	33	46	apb	apb	PROPN
ajm-7907	33	47	)	)	PUNCT
ajm-7907	33	48	(	(	PUNCT
ajm-7907	33	49	young	young	PROPN
ajm-7907	33	50	&	&	CCONJ
ajm-7907	33	51	mouck	mouck	NOUN
ajm-7907	33	52	,	,	PUNCT
ajm-7907	33	53	1996	1996	NUM
ajm-7907	33	54	;	;	PUNCT
ajm-7907	33	55	emerson	emerson	PROPN
ajm-7907	33	56	et	et	PROPN
ajm-7907	33	57	al	al	PROPN
ajm-7907	33	58	.	.	PROPN
ajm-7907	33	59	,	,	PUNCT
ajm-7907	33	60	2010	2010	NUM
ajm-7907	33	61	)	)	PUNCT
ajm-7907	33	62	.	.	PUNCT
ajm-7907	34	1	in	in	ADP
ajm-7907	34	2	1971	1971	NUM
ajm-7907	34	3	,	,	PUNCT
ajm-7907	34	4	the	the	DET
ajm-7907	34	5	aicpa	aicpa	NOUN
ajm-7907	34	6	established	establish	VERB
ajm-7907	34	7	an	an	DET
ajm-7907	34	8	accounting	accounting	NOUN
ajm-7907	34	9	group	group	NOUN
ajm-7907	34	10	to	to	PART
ajm-7907	34	11	study	study	VERB
ajm-7907	34	12	the	the	DET
ajm-7907	34	13	objectives	objective	NOUN
ajm-7907	34	14	of	of	ADP
ajm-7907	34	15	financial	financial	ADJ
ajm-7907	34	16	statements	statement	NOUN
ajm-7907	34	17	chaired	chair	VERB
ajm-7907	34	18	by	by	ADP
ajm-7907	34	19	f.	f.	PROPN
ajm-7907	34	20	m.	m.	PROPN
ajm-7907	34	21	trueblood	trueblood	PROPN
ajm-7907	34	22	(	(	PUNCT
ajm-7907	34	23	goetz	goetz	PROPN
ajm-7907	34	24	&	&	CCONJ
ajm-7907	34	25	birnberg	birnberg	PROPN
ajm-7907	34	26	,	,	PUNCT
ajm-7907	34	27	1976	1976	NUM
ajm-7907	34	28	)	)	PUNCT
ajm-7907	34	29	.	.	PUNCT
ajm-7907	35	1	the	the	DET
ajm-7907	35	2	primary	primary	ADJ
ajm-7907	35	3	recommendation	recommendation	NOUN
ajm-7907	35	4	of	of	ADP
ajm-7907	35	5	the	the	DET
ajm-7907	35	6	trueblood	trueblood	NOUN
ajm-7907	35	7	commission	commission	NOUN
ajm-7907	35	8	was	be	AUX
ajm-7907	35	9	that	that	SCONJ
ajm-7907	35	10	financial	financial	ADJ
ajm-7907	35	11	statements	statement	NOUN
ajm-7907	35	12	should	should	AUX
ajm-7907	35	13	provide	provide	VERB
ajm-7907	35	14	investors	investor	NOUN
ajm-7907	35	15	and	and	CCONJ
ajm-7907	35	16	creditors	creditor	NOUN
ajm-7907	35	17	with	with	ADP
ajm-7907	35	18	useful	useful	ADJ
ajm-7907	35	19	information	information	NOUN
ajm-7907	35	20	for	for	ADP
ajm-7907	35	21	economic	economic	ADJ
ajm-7907	35	22	decisions	decision	NOUN
ajm-7907	35	23	,	,	PUNCT
ajm-7907	35	24	focusing	focus	VERB
ajm-7907	35	25	on	on	ADP
ajm-7907	35	26	the	the	DET
ajm-7907	35	27	cash	cash	NOUN
ajm-7907	35	28	-	-	PUNCT
ajm-7907	35	29	generating	generate	VERB
ajm-7907	35	30	ability	ability	NOUN
ajm-7907	35	31	of	of	ADP
ajm-7907	35	32	the	the	DET
ajm-7907	35	33	business	business	NOUN
ajm-7907	35	34	.	.	PUNCT
ajm-7907	36	1	the	the	DET
ajm-7907	36	2	report	report	NOUN
ajm-7907	36	3	also	also	ADV
ajm-7907	36	4	addressed	address	VERB
ajm-7907	36	5	accountability	accountability	NOUN
ajm-7907	36	6	and	and	CCONJ
ajm-7907	36	7	stewardship	stewardship	NOUN
ajm-7907	36	8	by	by	ADP
ajm-7907	36	9	recommending	recommend	VERB
ajm-7907	36	10	that	that	SCONJ
ajm-7907	36	11	the	the	DET
ajm-7907	36	12	financial	financial	ADJ
ajm-7907	36	13	statements	statement	NOUN
ajm-7907	36	14	provide	provide	VERB
ajm-7907	36	15	information	information	NOUN
ajm-7907	36	16	about	about	ADP
ajm-7907	36	17	the	the	DET
ajm-7907	36	18	entity	entity	NOUN
ajm-7907	36	19	’s	’s	PART
ajm-7907	36	20	economic	economic	ADJ
ajm-7907	36	21	resources	resource	NOUN
ajm-7907	36	22	,	,	PUNCT
ajm-7907	36	23	obligations	obligation	NOUN
ajm-7907	36	24	,	,	PUNCT
ajm-7907	36	25	and	and	CCONJ
ajm-7907	36	26	owner	owner	NOUN
ajm-7907	36	27	’s	’s	PART
ajm-7907	36	28	equity	equity	NOUN
ajm-7907	36	29	,	,	PUNCT
ajm-7907	36	30	including	include	VERB
ajm-7907	36	31	the	the	DET
ajm-7907	36	32	disclosure	disclosure	NOUN
ajm-7907	36	33	of	of	ADP
ajm-7907	36	34	both	both	PRON
ajm-7907	36	35	historical	historical	ADJ
ajm-7907	36	36	cost	cost	NOUN
ajm-7907	36	37	and	and	CCONJ
ajm-7907	36	38	current	current	ADJ
ajm-7907	36	39	cost	cost	NOUN
ajm-7907	36	40	when	when	SCONJ
ajm-7907	36	41	the	the	DET
ajm-7907	36	42	values	value	NOUN
ajm-7907	36	43	were	be	AUX
ajm-7907	36	44	significantly	significantly	ADV
ajm-7907	36	45	different	different	ADJ
ajm-7907	36	46	(	(	PUNCT
ajm-7907	36	47	zeff	zeff	PROPN
ajm-7907	36	48	,	,	PUNCT
ajm-7907	36	49	2016	2016	NUM
ajm-7907	36	50	)	)	PUNCT
ajm-7907	36	51	.	.	PUNCT
ajm-7907	37	1	the	the	DET
ajm-7907	37	2	trueblood	trueblood	PROPN
ajm-7907	37	3	commission	commission	PROPN
ajm-7907	37	4	report	report	NOUN
ajm-7907	37	5	substantially	substantially	ADV
ajm-7907	37	6	influenced	influence	VERB
ajm-7907	37	7	the	the	DET
ajm-7907	37	8	future	future	ADJ
ajm-7907	37	9	financial	financial	ADJ
ajm-7907	37	10	accounting	accounting	NOUN
ajm-7907	37	11	standards	standards	PROPN
ajm-7907	37	12	board	board	PROPN
ajm-7907	37	13	’s	’s	PART
ajm-7907	37	14	(	(	PUNCT
ajm-7907	37	15	fasb	fasb	PROPN
ajm-7907	37	16	)	)	PUNCT
ajm-7907	37	17	concept	concept	NOUN
ajm-7907	37	18	framework	framework	NOUN
ajm-7907	37	19	projects	project	NOUN
ajm-7907	37	20	,	,	PUNCT
ajm-7907	37	21	and	and	CCONJ
ajm-7907	37	22	the	the	DET
ajm-7907	37	23	decision	decision	NOUN
ajm-7907	37	24	usefulness	usefulness	NOUN
ajm-7907	37	25	concept	concept	NOUN
ajm-7907	37	26	became	become	VERB
ajm-7907	37	27	an	an	DET
ajm-7907	37	28	integral	integral	ADJ
ajm-7907	37	29	part	part	NOUN
ajm-7907	37	30	of	of	ADP
ajm-7907	37	31	standard	standard	ADJ
ajm-7907	37	32	-	-	PUNCT
ajm-7907	37	33	setter	setter	NOUN
ajm-7907	37	34	objectives	objective	NOUN
ajm-7907	37	35	and	and	CCONJ
ajm-7907	37	36	accounting	accounting	NOUN
ajm-7907	37	37	guidance	guidance	NOUN
ajm-7907	37	38	(	(	PUNCT
ajm-7907	37	39	coetsee	coetsee	NOUN
ajm-7907	37	40	,	,	PUNCT
ajm-7907	37	41	2010	2010	NUM
ajm-7907	37	42	)	)	PUNCT
ajm-7907	37	43	.	.	PUNCT
ajm-7907	38	1	the	the	DET
ajm-7907	38	2	decision	decision	NOUN
ajm-7907	38	3	usefulness	usefulness	NOUN
ajm-7907	38	4	concept	concept	NOUN
ajm-7907	38	5	was	be	AUX
ajm-7907	38	6	a	a	DET
ajm-7907	38	7	significant	significant	ADJ
ajm-7907	38	8	departure	departure	NOUN
ajm-7907	38	9	from	from	ADP
ajm-7907	38	10	the	the	DET
ajm-7907	38	11	earlier	early	ADJ
ajm-7907	38	12	accounting	accounting	NOUN
ajm-7907	38	13	measurement	measurement	NOUN
ajm-7907	38	14	based	base	VERB
ajm-7907	38	15	on	on	ADP
ajm-7907	38	16	historical	historical	ADJ
ajm-7907	38	17	costs	cost	NOUN
ajm-7907	38	18	,	,	PUNCT
ajm-7907	38	19	entry	entry	NOUN
ajm-7907	38	20	value	value	NOUN
ajm-7907	38	21	,	,	PUNCT
ajm-7907	38	22	and	and	CCONJ
ajm-7907	38	23	exit	exit	NOUN
ajm-7907	38	24	value	value	NOUN
ajm-7907	38	25	used	use	VERB
ajm-7907	38	26	for	for	ADP
ajm-7907	38	27	measuring	measure	VERB
ajm-7907	38	28	assets	asset	NOUN
ajm-7907	38	29	and	and	CCONJ
ajm-7907	38	30	liabilities	liability	NOUN
ajm-7907	38	31	(	(	PUNCT
ajm-7907	38	32	zeff	zeff	PROPN
ajm-7907	38	33	,	,	PUNCT
ajm-7907	38	34	2013	2013	NUM
ajm-7907	38	35	)	)	PUNCT
ajm-7907	38	36	.	.	PUNCT
ajm-7907	39	1	in	in	ADP
ajm-7907	39	2	1973	1973	NUM
ajm-7907	39	3	,	,	PUNCT
ajm-7907	39	4	the	the	DET
ajm-7907	39	5	financial	financial	ADJ
ajm-7907	39	6	accounting	accounting	NOUN
ajm-7907	39	7	standards	standards	PROPN
ajm-7907	39	8	board	board	NOUN
ajm-7907	39	9	(	(	PUNCT
ajm-7907	39	10	fasb	fasb	PROPN
ajm-7907	39	11	)	)	PUNCT
ajm-7907	39	12	was	be	AUX
ajm-7907	39	13	created	create	VERB
ajm-7907	39	14	and	and	CCONJ
ajm-7907	39	15	the	the	DET
ajm-7907	39	16	accounting	accounting	NOUN
ajm-7907	39	17	principles	principle	NOUN
ajm-7907	39	18	board	board	NOUN
ajm-7907	39	19	dissolved	dissolve	VERB
ajm-7907	39	20	(	(	PUNCT
ajm-7907	39	21	beresford	beresford	NOUN
ajm-7907	39	22	,	,	PUNCT
ajm-7907	39	23	1998	1998	NUM
ajm-7907	39	24	)	)	PUNCT
ajm-7907	39	25	.	.	PUNCT
ajm-7907	40	1	fair	fair	ADJ
ajm-7907	40	2	value	value	NOUN
ajm-7907	40	3	took	take	VERB
ajm-7907	40	4	a	a	DET
ajm-7907	40	5	significant	significant	ADJ
ajm-7907	40	6	step	step	NOUN
ajm-7907	40	7	forward	forward	ADV
ajm-7907	40	8	with	with	ADP
ajm-7907	40	9	fasb	fasb	PROPN
ajm-7907	40	10	standard	standard	PROPN
ajm-7907	40	11	no	no	NOUN
ajm-7907	40	12	.	.	PROPN
ajm-7907	40	13	12	12	NUM
ajm-7907	40	14	,	,	PUNCT
ajm-7907	40	15	accounting	account	VERB
ajm-7907	40	16	for	for	ADP
ajm-7907	40	17	certain	certain	ADJ
ajm-7907	40	18	marketable	marketable	ADJ
ajm-7907	40	19	securities	security	NOUN
ajm-7907	40	20	(	(	PUNCT
ajm-7907	40	21	fasb	fasb	NOUN
ajm-7907	40	22	,	,	PUNCT
ajm-7907	40	23	1975	1975	NUM
ajm-7907	40	24	)	)	PUNCT
ajm-7907	40	25	.	.	PUNCT
ajm-7907	41	1	this	this	DET
ajm-7907	41	2	new	new	ADJ
ajm-7907	41	3	accounting	accounting	NOUN
ajm-7907	41	4	guidance	guidance	NOUN
ajm-7907	41	5	allowed	allow	VERB
ajm-7907	41	6	entities	entity	NOUN
ajm-7907	41	7	to	to	PART
ajm-7907	41	8	move	move	VERB
ajm-7907	41	9	away	away	ADV
ajm-7907	41	10	from	from	ADP
ajm-7907	41	11	historical	historical	ADJ
ajm-7907	41	12	recognition	recognition	NOUN
ajm-7907	41	13	and	and	CCONJ
ajm-7907	41	14	recognize	recognize	VERB
ajm-7907	41	15	unrealized	unrealized	ADJ
ajm-7907	41	16	losses	loss	NOUN
ajm-7907	41	17	or	or	CCONJ
ajm-7907	41	18	gains	gain	NOUN
ajm-7907	41	19	on	on	ADP
ajm-7907	41	20	security	security	NOUN
ajm-7907	41	21	transactions	transaction	NOUN
ajm-7907	41	22	as	as	ADP
ajm-7907	41	23	a	a	DET
ajm-7907	41	24	component	component	NOUN
ajm-7907	41	25	of	of	ADP
ajm-7907	41	26	reported	report	VERB
ajm-7907	41	27	income	income	NOUN
ajm-7907	41	28	(	(	PUNCT
ajm-7907	41	29	janell	janell	PROPN
ajm-7907	41	30	&	&	CCONJ
ajm-7907	41	31	imhoff	imhoff	ADJ
ajm-7907	41	32	,	,	PUNCT
ajm-7907	41	33	1978	1978	NUM
ajm-7907	41	34	)	)	PUNCT
ajm-7907	41	35	.	.	PUNCT
ajm-7907	42	1	fasb	fasb	PROPN
ajm-7907	42	2	statement	statement	NOUN
ajm-7907	42	3	of	of	ADP
ajm-7907	42	4	financial	financial	ADJ
ajm-7907	42	5	accounting	accounting	NOUN
ajm-7907	42	6	concepts	concept	NOUN
ajm-7907	42	7	no	no	INTJ
ajm-7907	42	8	.	.	PROPN
ajm-7907	42	9	5	5	NUM
ajm-7907	42	10	,	,	PUNCT
ajm-7907	42	11	issued	issue	VERB
ajm-7907	42	12	in	in	ADP
ajm-7907	42	13	1985	1985	NUM
ajm-7907	42	14	and	and	CCONJ
ajm-7907	42	15	amended	amend	VERB
ajm-7907	42	16	in	in	ADP
ajm-7907	42	17	2021	2021	NUM
ajm-7907	42	18	,	,	PUNCT
ajm-7907	42	19	identifies	identify	VERB
ajm-7907	42	20	five	five	NUM
ajm-7907	42	21	measurement	measurement	NOUN
ajm-7907	42	22	attributes	attribute	VERB
ajm-7907	42	23	to	to	PART
ajm-7907	42	24	determine	determine	VERB
ajm-7907	42	25	the	the	DET
ajm-7907	42	26	valuation	valuation	NOUN
ajm-7907	42	27	of	of	ADP
ajm-7907	42	28	assets	asset	NOUN
ajm-7907	42	29	or	or	CCONJ
ajm-7907	42	30	liabilities	liability	NOUN
ajm-7907	42	31	,	,	PUNCT
ajm-7907	42	32	including	include	VERB
ajm-7907	42	33	historical	historical	ADJ
ajm-7907	42	34	cost	cost	NOUN
ajm-7907	42	35	,	,	PUNCT
ajm-7907	42	36	current	current	ADJ
ajm-7907	42	37	cost	cost	NOUN
ajm-7907	42	38	,	,	PUNCT
ajm-7907	42	39	current	current	ADJ
ajm-7907	42	40	market	market	NOUN
ajm-7907	42	41	value	value	NOUN
ajm-7907	42	42	,	,	PUNCT
ajm-7907	42	43	net	net	ADJ
ajm-7907	42	44	realizable	realizable	ADJ
ajm-7907	42	45	value	value	NOUN
ajm-7907	42	46	,	,	PUNCT
ajm-7907	42	47	and	and	CCONJ
ajm-7907	42	48	the	the	DET
ajm-7907	42	49	present	present	ADJ
ajm-7907	42	50	value	value	NOUN
ajm-7907	42	51	of	of	ADP
ajm-7907	42	52	future	future	ADJ
ajm-7907	42	53	cash	cash	NOUN
ajm-7907	42	54	flows	flow	NOUN
ajm-7907	42	55	(	(	PUNCT
ajm-7907	42	56	pp	pp	ADJ
ajm-7907	42	57	.	.	PUNCT
ajm-7907	43	1	3	3	NUM
ajm-7907	43	2	-	-	SYM
ajm-7907	43	3	4	4	NUM
ajm-7907	43	4	)	)	PUNCT
ajm-7907	43	5	.	.	PUNCT
ajm-7907	44	1	fasb	fasb	PROPN
ajm-7907	44	2	provided	provide	VERB
ajm-7907	44	3	no	no	DET
ajm-7907	44	4	guidance	guidance	NOUN
ajm-7907	44	5	regarding	regard	VERB
ajm-7907	44	6	valuation	valuation	NOUN
ajm-7907	44	7	because	because	SCONJ
ajm-7907	44	8	the	the	DET
ajm-7907	44	9	specific	specific	ADJ
ajm-7907	44	10	situation	situation	NOUN
ajm-7907	44	11	should	should	AUX
ajm-7907	44	12	determine	determine	VERB
ajm-7907	44	13	the	the	DET
ajm-7907	44	14	correct	correct	ADJ
ajm-7907	44	15	method	method	NOUN
ajm-7907	44	16	to	to	PART
ajm-7907	44	17	use	use	VERB
ajm-7907	44	18	,	,	PUNCT
ajm-7907	44	19	and	and	CCONJ
ajm-7907	44	20	it	it	PRON
ajm-7907	44	21	was	be	AUX
ajm-7907	44	22	not	not	PART
ajm-7907	44	23	the	the	DET
ajm-7907	44	24	responsibility	responsibility	NOUN
ajm-7907	44	25	of	of	ADP
ajm-7907	44	26	fasb	fasb	NOUN
ajm-7907	44	27	to	to	PART
ajm-7907	44	28	micromanage	micromanage	VERB
ajm-7907	44	29	the	the	DET
ajm-7907	44	30	decision	decision	NOUN
ajm-7907	44	31	(	(	PUNCT
ajm-7907	44	32	cascini	cascini	PROPN
ajm-7907	44	33	&	&	CCONJ
ajm-7907	44	34	delfavero	delfavero	PROPN
ajm-7907	44	35	,	,	PUNCT
ajm-7907	44	36	2011	2011	NUM
ajm-7907	44	37	)	)	PUNCT
ajm-7907	44	38	.	.	PUNCT
ajm-7907	45	1	american	american	PROPN
ajm-7907	45	2	journal	journal	PROPN
ajm-7907	45	3	of	of	ADP
ajm-7907	45	4	management	management	NOUN
ajm-7907	45	5	vol	vol	NOUN
ajm-7907	45	6	.	.	PUNCT
ajm-7907	46	1	25(4	25(4	NOUN
ajm-7907	46	2	)	)	PUNCT
ajm-7907	46	3	2025	2025	NUM
ajm-7907	46	4	65	65	NUM
ajm-7907	46	5	concept	concept	NOUN
ajm-7907	46	6	no	no	INTJ
ajm-7907	46	7	.	.	NOUN
ajm-7907	46	8	5	5	NUM
ajm-7907	46	9	(	(	PUNCT
ajm-7907	46	10	2021	2021	NUM
ajm-7907	46	11	)	)	PUNCT
ajm-7907	46	12	became	become	VERB
ajm-7907	46	13	the	the	DET
ajm-7907	46	14	basis	basis	NOUN
ajm-7907	46	15	of	of	ADP
ajm-7907	46	16	assets	asset	NOUN
ajm-7907	46	17	and	and	CCONJ
ajm-7907	46	18	liability	liability	NOUN
ajm-7907	46	19	fair	fair	ADJ
ajm-7907	46	20	value	value	NOUN
ajm-7907	46	21	valuation	valuation	NOUN
ajm-7907	46	22	decisions	decision	NOUN
ajm-7907	46	23	as	as	ADV
ajm-7907	46	24	well	well	ADV
ajm-7907	46	25	as	as	ADP
ajm-7907	46	26	the	the	DET
ajm-7907	46	27	principles	principle	NOUN
ajm-7907	46	28	included	include	VERB
ajm-7907	46	29	in	in	ADP
ajm-7907	46	30	future	future	ADJ
ajm-7907	46	31	accounting	accounting	NOUN
ajm-7907	46	32	guidance	guidance	NOUN
ajm-7907	46	33	.	.	PUNCT
ajm-7907	47	1	fasb	fasb	PROPN
ajm-7907	47	2	statements	statement	NOUN
ajm-7907	47	3	of	of	ADP
ajm-7907	47	4	financial	financial	ADJ
ajm-7907	47	5	accounting	accounting	NOUN
ajm-7907	47	6	standards	standard	NOUN
ajm-7907	47	7	(	(	PUNCT
ajm-7907	47	8	sfas	sfas	NOUN
ajm-7907	47	9	)	)	PUNCT
ajm-7907	47	10	guidance	guidance	NOUN
ajm-7907	47	11	addressing	address	VERB
ajm-7907	47	12	assets	asset	NOUN
ajm-7907	47	13	and	and	CCONJ
ajm-7907	47	14	liability	liability	NOUN
ajm-7907	47	15	fair	fair	ADJ
ajm-7907	47	16	value	value	NOUN
ajm-7907	47	17	determination	determination	NOUN
ajm-7907	47	18	include	include	VERB
ajm-7907	47	19	the	the	DET
ajm-7907	47	20	following	following	NOUN
ajm-7907	47	21	:	:	PUNCT
ajm-7907	47	22	sfas	sfas	NOUN
ajm-7907	47	23	107	107	NUM
ajm-7907	47	24	:	:	PUNCT
ajm-7907	47	25	disclosures	disclosure	NOUN
ajm-7907	47	26	about	about	ADP
ajm-7907	47	27	fair	fair	ADJ
ajm-7907	47	28	value	value	NOUN
ajm-7907	47	29	of	of	ADP
ajm-7907	47	30	financial	financial	ADJ
ajm-7907	47	31	instruments	instrument	NOUN
ajm-7907	47	32	(	(	PUNCT
ajm-7907	47	33	1991	1991	NUM
ajm-7907	47	34	)	)	PUNCT
ajm-7907	47	35	sfas	sfas	NOUN
ajm-7907	47	36	119	119	NUM
ajm-7907	47	37	:	:	PUNCT
ajm-7907	47	38	disclosure	disclosure	NOUN
ajm-7907	47	39	about	about	ADP
ajm-7907	47	40	derivative	derivative	ADJ
ajm-7907	47	41	financial	financial	ADJ
ajm-7907	47	42	instruments	instrument	NOUN
ajm-7907	47	43	and	and	CCONJ
ajm-7907	47	44	fair	fair	ADJ
ajm-7907	47	45	value	value	NOUN
ajm-7907	47	46	of	of	ADP
ajm-7907	47	47	financial	financial	ADJ
ajm-7907	47	48	instruments	instrument	NOUN
ajm-7907	47	49	(	(	PUNCT
ajm-7907	47	50	1994	1994	NUM
ajm-7907	47	51	)	)	PUNCT
ajm-7907	47	52	sfas	sfas	NOUN
ajm-7907	47	53	157	157	NUM
ajm-7907	47	54	:	:	PUNCT
ajm-7907	47	55	fair	fair	ADJ
ajm-7907	47	56	value	value	NOUN
ajm-7907	47	57	measurements	measurement	NOUN
ajm-7907	47	58	(	(	PUNCT
ajm-7907	47	59	2006	2006	NUM
ajm-7907	47	60	)	)	PUNCT
ajm-7907	47	61	sfas	sfas	NOUN
ajm-7907	47	62	159	159	NUM
ajm-7907	47	63	:	:	PUNCT
ajm-7907	47	64	the	the	DET
ajm-7907	47	65	fair	fair	ADJ
ajm-7907	47	66	value	value	NOUN
ajm-7907	47	67	option	option	NOUN
ajm-7907	47	68	for	for	ADP
ajm-7907	47	69	financial	financial	ADJ
ajm-7907	47	70	assets	asset	NOUN
ajm-7907	47	71	and	and	CCONJ
ajm-7907	47	72	financial	financial	ADJ
ajm-7907	47	73	liabilities	liability	NOUN
ajm-7907	47	74	(	(	PUNCT
ajm-7907	47	75	2007	2007	NUM
ajm-7907	47	76	)	)	PUNCT
ajm-7907	47	77	fasb	fasb	PROPN
ajm-7907	47	78	standards	standard	NOUN
ajm-7907	47	79	with	with	ADP
ajm-7907	47	80	fair	fair	ADJ
ajm-7907	47	81	value	value	NOUN
ajm-7907	47	82	guidance	guidance	NOUN
ajm-7907	47	83	sfas	sfas	NOUN
ajm-7907	47	84	no	no	INTJ
ajm-7907	47	85	.	.	PROPN
ajm-7907	47	86	107	107	NUM
ajm-7907	47	87	,	,	PUNCT
ajm-7907	47	88	disclosures	disclosure	NOUN
ajm-7907	47	89	about	about	ADP
ajm-7907	47	90	fair	fair	ADJ
ajm-7907	47	91	value	value	NOUN
ajm-7907	47	92	of	of	ADP
ajm-7907	47	93	financial	financial	ADJ
ajm-7907	47	94	instruments	instrument	NOUN
ajm-7907	47	95	issued	issue	VERB
ajm-7907	47	96	in	in	ADP
ajm-7907	47	97	1991	1991	NUM
ajm-7907	47	98	expanded	expand	VERB
ajm-7907	47	99	the	the	DET
ajm-7907	47	100	existing	exist	VERB
ajm-7907	47	101	historical	historical	ADJ
ajm-7907	47	102	cost	cost	NOUN
ajm-7907	47	103	guidance	guidance	NOUN
ajm-7907	47	104	to	to	PART
ajm-7907	47	105	require	require	VERB
ajm-7907	47	106	all	all	DET
ajm-7907	47	107	companies	company	NOUN
ajm-7907	47	108	to	to	PART
ajm-7907	47	109	display	display	VERB
ajm-7907	47	110	the	the	DET
ajm-7907	47	111	fair	fair	ADJ
ajm-7907	47	112	value	value	NOUN
ajm-7907	47	113	of	of	ADP
ajm-7907	47	114	all	all	DET
ajm-7907	47	115	financial	financial	ADJ
ajm-7907	47	116	instruments	instrument	NOUN
ajm-7907	47	117	in	in	ADP
ajm-7907	47	118	their	their	PRON
ajm-7907	47	119	financial	financial	ADJ
ajm-7907	47	120	statements	statement	NOUN
ajm-7907	47	121	.	.	PUNCT
ajm-7907	48	1	the	the	DET
ajm-7907	48	2	guidance	guidance	NOUN
ajm-7907	48	3	was	be	AUX
ajm-7907	48	4	effective	effective	ADJ
ajm-7907	48	5	for	for	ADP
ajm-7907	48	6	companies	company	NOUN
ajm-7907	48	7	with	with	ADP
ajm-7907	48	8	total	total	ADJ
ajm-7907	48	9	assets	asset	NOUN
ajm-7907	48	10	of	of	ADP
ajm-7907	48	11	$	$	SYM
ajm-7907	48	12	150	150	NUM
ajm-7907	48	13	million	million	NUM
ajm-7907	48	14	or	or	CCONJ
ajm-7907	48	15	more	more	ADJ
ajm-7907	48	16	.	.	PUNCT
ajm-7907	49	1	the	the	DET
ajm-7907	49	2	guidance	guidance	NOUN
ajm-7907	49	3	was	be	AUX
ajm-7907	49	4	expanded	expand	VERB
ajm-7907	49	5	to	to	ADP
ajm-7907	49	6	all	all	DET
ajm-7907	49	7	companies	company	NOUN
ajm-7907	49	8	in	in	ADP
ajm-7907	49	9	late	late	ADJ
ajm-7907	49	10	1995	1995	NUM
ajm-7907	49	11	(	(	PUNCT
ajm-7907	49	12	nelsen	nelsen	PROPN
ajm-7907	49	13	,	,	PUNCT
ajm-7907	49	14	1996	1996	NUM
ajm-7907	49	15	)	)	PUNCT
ajm-7907	49	16	.	.	PUNCT
ajm-7907	50	1	sfas	sfas	PROPN
ajm-7907	51	1	no	no	INTJ
ajm-7907	51	2	.	.	PROPN
ajm-7907	51	3	119	119	NUM
ajm-7907	51	4	,	,	PUNCT
ajm-7907	51	5	disclosure	disclosure	NOUN
ajm-7907	51	6	about	about	ADP
ajm-7907	51	7	derivative	derivative	ADJ
ajm-7907	51	8	financial	financial	ADJ
ajm-7907	51	9	instruments	instrument	NOUN
ajm-7907	51	10	and	and	CCONJ
ajm-7907	51	11	fair	fair	ADJ
ajm-7907	51	12	value	value	NOUN
ajm-7907	51	13	of	of	ADP
ajm-7907	51	14	financial	financial	ADJ
ajm-7907	51	15	instruments	instrument	NOUN
ajm-7907	51	16	,	,	PUNCT
ajm-7907	51	17	issued	issue	VERB
ajm-7907	51	18	in	in	ADP
ajm-7907	51	19	1994	1994	NUM
ajm-7907	51	20	amended	amend	VERB
ajm-7907	51	21	sfas	sfas	NOUN
ajm-7907	51	22	no	no	INTJ
ajm-7907	51	23	.	.	PROPN
ajm-7907	51	24	107	107	NUM
ajm-7907	51	25	by	by	ADP
ajm-7907	51	26	requiring	require	VERB
ajm-7907	51	27	companies	company	NOUN
ajm-7907	51	28	to	to	PART
ajm-7907	51	29	disclose	disclose	VERB
ajm-7907	51	30	derivative	derivative	ADJ
ajm-7907	51	31	activities	activity	NOUN
ajm-7907	51	32	.	.	PUNCT
ajm-7907	52	1	derivatives	derivative	NOUN
ajm-7907	52	2	were	be	AUX
ajm-7907	52	3	defined	define	VERB
ajm-7907	52	4	to	to	PART
ajm-7907	52	5	include	include	VERB
ajm-7907	52	6	currency	currency	NOUN
ajm-7907	52	7	swaps	swap	NOUN
ajm-7907	52	8	,	,	PUNCT
ajm-7907	52	9	forward	forward	ADJ
ajm-7907	52	10	contracts	contract	NOUN
ajm-7907	52	11	,	,	PUNCT
ajm-7907	52	12	and	and	CCONJ
ajm-7907	52	13	futures	future	NOUN
ajm-7907	52	14	contracts	contract	NOUN
ajm-7907	52	15	.	.	PUNCT
ajm-7907	53	1	sfas	sfas	PROPN
ajm-7907	53	2	no	no	INTJ
ajm-7907	53	3	.	.	PROPN
ajm-7907	54	1	119	119	NUM
ajm-7907	54	2	objective	objective	NOUN
ajm-7907	54	3	was	be	AUX
ajm-7907	54	4	to	to	PART
ajm-7907	54	5	report	report	VERB
ajm-7907	54	6	the	the	DET
ajm-7907	54	7	gains	gain	NOUN
ajm-7907	54	8	and	and	CCONJ
ajm-7907	54	9	losses	loss	NOUN
ajm-7907	54	10	from	from	ADP
ajm-7907	54	11	derivatives	derivative	NOUN
ajm-7907	54	12	transactions	transaction	NOUN
ajm-7907	54	13	in	in	ADP
ajm-7907	54	14	the	the	DET
ajm-7907	54	15	income	income	NOUN
ajm-7907	54	16	statement	statement	NOUN
ajm-7907	54	17	(	(	PUNCT
ajm-7907	54	18	wong	wong	PROPN
ajm-7907	54	19	,	,	PUNCT
ajm-7907	54	20	2000	2000	NUM
ajm-7907	54	21	)	)	PUNCT
ajm-7907	54	22	.	.	PUNCT
ajm-7907	55	1	sfas	sfas	NOUN
ajm-7907	55	2	standards	standard	VERB
ajm-7907	55	3	no	no	INTJ
ajm-7907	55	4	.	.	NOUN
ajm-7907	55	5	107	107	NUM
ajm-7907	55	6	and	and	CCONJ
ajm-7907	55	7	119	119	NUM
ajm-7907	55	8	helped	help	VERB
ajm-7907	55	9	transition	transition	NOUN
ajm-7907	55	10	from	from	ADP
ajm-7907	55	11	historical	historical	ADJ
ajm-7907	55	12	cost	cost	NOUN
ajm-7907	55	13	to	to	ADP
ajm-7907	55	14	fair	fair	ADJ
ajm-7907	55	15	value	value	NOUN
ajm-7907	55	16	recognition	recognition	NOUN
ajm-7907	55	17	,	,	PUNCT
ajm-7907	55	18	increasing	increase	VERB
ajm-7907	55	19	relevance	relevance	NOUN
ajm-7907	55	20	to	to	ADP
ajm-7907	55	21	the	the	DET
ajm-7907	55	22	financial	financial	ADJ
ajm-7907	55	23	statement	statement	NOUN
ajm-7907	55	24	user	user	NOUN
ajm-7907	55	25	(	(	PUNCT
ajm-7907	55	26	cristea	cristea	NOUN
ajm-7907	55	27	,	,	PUNCT
ajm-7907	55	28	2018	2018	NUM
ajm-7907	55	29	)	)	PUNCT
ajm-7907	55	30	.	.	PUNCT
ajm-7907	56	1	however	however	ADV
ajm-7907	56	2	,	,	PUNCT
ajm-7907	56	3	the	the	DET
ajm-7907	56	4	reaction	reaction	NOUN
ajm-7907	56	5	to	to	ADP
ajm-7907	56	6	the	the	DET
ajm-7907	56	7	standards	standard	NOUN
ajm-7907	56	8	was	be	AUX
ajm-7907	56	9	mixed	mixed	ADJ
ajm-7907	56	10	.	.	PUNCT
ajm-7907	57	1	financial	financial	ADJ
ajm-7907	57	2	statement	statement	NOUN
ajm-7907	57	3	users	user	NOUN
ajm-7907	57	4	who	who	PRON
ajm-7907	57	5	believed	believe	VERB
ajm-7907	57	6	that	that	SCONJ
ajm-7907	57	7	historical	historical	ADJ
ajm-7907	57	8	cost	cost	NOUN
ajm-7907	57	9	was	be	AUX
ajm-7907	57	10	the	the	DET
ajm-7907	57	11	appropriate	appropriate	ADJ
ajm-7907	57	12	way	way	NOUN
ajm-7907	57	13	to	to	PART
ajm-7907	57	14	value	value	NOUN
ajm-7907	57	15	transactions	transaction	NOUN
ajm-7907	57	16	were	be	AUX
ajm-7907	57	17	upset	upset	ADJ
ajm-7907	57	18	that	that	SCONJ
ajm-7907	57	19	fair	fair	ADJ
ajm-7907	57	20	-	-	PUNCT
ajm-7907	57	21	value	value	NOUN
ajm-7907	57	22	transactions	transaction	NOUN
ajm-7907	57	23	appeared	appear	VERB
ajm-7907	57	24	to	to	PART
ajm-7907	57	25	be	be	AUX
ajm-7907	57	26	volatile	volatile	ADJ
ajm-7907	57	27	,	,	PUNCT
ajm-7907	57	28	while	while	SCONJ
ajm-7907	57	29	proponents	proponent	NOUN
ajm-7907	57	30	of	of	ADP
ajm-7907	57	31	fair	fair	ADJ
ajm-7907	57	32	value	value	NOUN
ajm-7907	57	33	thought	think	VERB
ajm-7907	57	34	the	the	DET
ajm-7907	57	35	new	new	ADJ
ajm-7907	57	36	standards	standard	NOUN
ajm-7907	57	37	did	do	AUX
ajm-7907	57	38	not	not	PART
ajm-7907	57	39	go	go	VERB
ajm-7907	57	40	far	far	ADV
ajm-7907	57	41	enough	enough	ADV
ajm-7907	57	42	in	in	ADP
ajm-7907	57	43	promoting	promote	VERB
ajm-7907	57	44	and	and	CCONJ
ajm-7907	57	45	requiring	require	VERB
ajm-7907	57	46	fair	fair	ADJ
ajm-7907	57	47	-	-	PUNCT
ajm-7907	57	48	value	value	NOUN
ajm-7907	57	49	valuations	valuation	NOUN
ajm-7907	57	50	for	for	ADP
ajm-7907	57	51	comparability	comparability	NOUN
ajm-7907	57	52	(	(	PUNCT
ajm-7907	57	53	răscolean	răscolean	PROPN
ajm-7907	57	54	&	&	CCONJ
ajm-7907	57	55	rakos	rakos	PROPN
ajm-7907	57	56	,	,	PUNCT
ajm-7907	57	57	2016	2016	NUM
ajm-7907	57	58	)	)	PUNCT
ajm-7907	57	59	.	.	PUNCT
ajm-7907	58	1	the	the	DET
ajm-7907	58	2	standards	standard	NOUN
ajm-7907	58	3	define	define	VERB
ajm-7907	58	4	fair	fair	ADJ
ajm-7907	58	5	value	value	NOUN
ajm-7907	58	6	as	as	ADP
ajm-7907	58	7	the	the	DET
ajm-7907	58	8	amount	amount	NOUN
ajm-7907	58	9	of	of	ADP
ajm-7907	58	10	money	money	NOUN
ajm-7907	58	11	the	the	DET
ajm-7907	58	12	asset	asset	NOUN
ajm-7907	58	13	can	can	AUX
ajm-7907	58	14	be	be	AUX
ajm-7907	58	15	sold	sell	VERB
ajm-7907	58	16	for	for	ADP
ajm-7907	58	17	in	in	ADP
ajm-7907	58	18	the	the	DET
ajm-7907	58	19	current	current	ADJ
ajm-7907	58	20	marketplace	marketplace	NOUN
ajm-7907	58	21	between	between	ADP
ajm-7907	58	22	willing	willing	ADJ
ajm-7907	58	23	parties	party	NOUN
ajm-7907	58	24	that	that	PRON
ajm-7907	58	25	are	be	AUX
ajm-7907	58	26	not	not	PART
ajm-7907	58	27	in	in	ADP
ajm-7907	58	28	a	a	DET
ajm-7907	58	29	forced	force	VERB
ajm-7907	58	30	liquidation	liquidation	NOUN
ajm-7907	58	31	situation	situation	NOUN
ajm-7907	58	32	,	,	PUNCT
ajm-7907	58	33	using	use	VERB
ajm-7907	58	34	the	the	DET
ajm-7907	58	35	following	follow	VERB
ajm-7907	58	36	fair	fair	ADJ
ajm-7907	58	37	value	value	NOUN
ajm-7907	58	38	metrics	metric	NOUN
ajm-7907	58	39	(	(	PUNCT
ajm-7907	58	40	kaya	kaya	PROPN
ajm-7907	58	41	,	,	PUNCT
ajm-7907	58	42	2013	2013	NUM
ajm-7907	58	43	)	)	PUNCT
ajm-7907	58	44	.	.	PUNCT
ajm-7907	59	1	entry	entry	NOUN
ajm-7907	59	2	value	value	NOUN
ajm-7907	59	3	–	–	PUNCT
ajm-7907	59	4	the	the	DET
ajm-7907	59	5	purchase	purchase	NOUN
ajm-7907	59	6	price	price	NOUN
ajm-7907	59	7	(	(	PUNCT
ajm-7907	59	8	if	if	SCONJ
ajm-7907	59	9	price	price	NOUN
ajm-7907	59	10	changes	change	NOUN
ajm-7907	59	11	then	then	ADV
ajm-7907	59	12	the	the	DET
ajm-7907	59	13	replacement	replacement	NOUN
ajm-7907	59	14	cost	cost	NOUN
ajm-7907	59	15	)	)	PUNCT
ajm-7907	59	16	exit	exit	NOUN
ajm-7907	59	17	value	value	NOUN
ajm-7907	59	18	–	–	PUNCT
ajm-7907	59	19	the	the	DET
ajm-7907	59	20	selling	selling	NOUN
ajm-7907	59	21	price	price	NOUN
ajm-7907	59	22	it	it	PRON
ajm-7907	59	23	could	could	AUX
ajm-7907	59	24	be	be	AUX
ajm-7907	59	25	sold	sell	VERB
ajm-7907	59	26	value	value	NOUN
ajm-7907	59	27	in	in	ADP
ajm-7907	59	28	use	use	NOUN
ajm-7907	59	29	–	–	PUNCT
ajm-7907	59	30	value	value	NOUN
ajm-7907	59	31	the	the	DET
ajm-7907	59	32	asset	asset	NOUN
ajm-7907	59	33	provides	provide	VERB
ajm-7907	59	34	the	the	DET
ajm-7907	59	35	company	company	NOUN
ajm-7907	59	36	that	that	PRON
ajm-7907	59	37	owns	own	VERB
ajm-7907	59	38	it	it	PRON
ajm-7907	59	39	the	the	DET
ajm-7907	59	40	three	three	NUM
ajm-7907	59	41	fair	fair	ADJ
ajm-7907	59	42	value	value	NOUN
ajm-7907	59	43	metric	metric	ADJ
ajm-7907	59	44	definitions	definition	NOUN
ajm-7907	59	45	are	be	AUX
ajm-7907	59	46	argued	argue	VERB
ajm-7907	59	47	to	to	PART
ajm-7907	59	48	be	be	AUX
ajm-7907	59	49	too	too	ADV
ajm-7907	59	50	narrow	narrow	ADJ
ajm-7907	59	51	.	.	PUNCT
ajm-7907	60	1	instead	instead	ADV
ajm-7907	60	2	,	,	PUNCT
ajm-7907	60	3	many	many	ADJ
ajm-7907	60	4	argue	argue	VERB
ajm-7907	60	5	that	that	SCONJ
ajm-7907	60	6	the	the	DET
ajm-7907	60	7	exit	exit	NOUN
ajm-7907	60	8	value	value	NOUN
ajm-7907	60	9	would	would	AUX
ajm-7907	60	10	be	be	AUX
ajm-7907	60	11	the	the	DET
ajm-7907	60	12	most	most	ADV
ajm-7907	60	13	relevant	relevant	ADJ
ajm-7907	60	14	metric	metric	NOUN
ajm-7907	60	15	in	in	ADP
ajm-7907	60	16	establishing	establish	VERB
ajm-7907	60	17	the	the	DET
ajm-7907	60	18	valuation	valuation	NOUN
ajm-7907	60	19	of	of	ADP
ajm-7907	60	20	an	an	DET
ajm-7907	60	21	asset	asset	NOUN
ajm-7907	60	22	,	,	PUNCT
ajm-7907	60	23	as	as	SCONJ
ajm-7907	60	24	it	it	PRON
ajm-7907	60	25	takes	take	VERB
ajm-7907	60	26	the	the	DET
ajm-7907	60	27	value	value	NOUN
ajm-7907	60	28	from	from	ADP
ajm-7907	60	29	the	the	DET
ajm-7907	60	30	seller	seller	NOUN
ajm-7907	60	31	's	's	PART
ajm-7907	60	32	perspective	perspective	NOUN
ajm-7907	60	33	.	.	PUNCT
ajm-7907	61	1	therefore	therefore	ADV
ajm-7907	61	2	,	,	PUNCT
ajm-7907	61	3	the	the	DET
ajm-7907	61	4	financial	financial	ADJ
ajm-7907	61	5	statement	statement	NOUN
ajm-7907	61	6	reflects	reflect	VERB
ajm-7907	61	7	the	the	DET
ajm-7907	61	8	asset	asset	NOUN
ajm-7907	61	9	's	's	PART
ajm-7907	61	10	value	value	NOUN
ajm-7907	61	11	at	at	ADP
ajm-7907	61	12	what	what	PRON
ajm-7907	61	13	the	the	DET
ajm-7907	61	14	company	company	NOUN
ajm-7907	61	15	could	could	AUX
ajm-7907	61	16	receive	receive	VERB
ajm-7907	61	17	for	for	ADP
ajm-7907	61	18	the	the	DET
ajm-7907	61	19	asset	asset	NOUN
ajm-7907	61	20	sale	sale	NOUN
ajm-7907	61	21	.	.	PUNCT
ajm-7907	62	1	instead	instead	ADV
ajm-7907	62	2	,	,	PUNCT
ajm-7907	62	3	a	a	DET
ajm-7907	62	4	separate	separate	ADJ
ajm-7907	62	5	metric	metric	ADJ
ajm-7907	62	6	,	,	PUNCT
ajm-7907	62	7	‘	'	PUNCT
ajm-7907	62	8	value	value	NOUN
ajm-7907	62	9	in	in	ADP
ajm-7907	62	10	use	use	NOUN
ajm-7907	62	11	’	'	PUNCT
ajm-7907	62	12	can	can	AUX
ajm-7907	62	13	be	be	AUX
ajm-7907	62	14	calculated	calculate	VERB
ajm-7907	62	15	as	as	ADP
ajm-7907	62	16	entry	entry	NOUN
ajm-7907	62	17	value	value	NOUN
ajm-7907	62	18	minus	minus	CCONJ
ajm-7907	62	19	exit	exit	NOUN
ajm-7907	62	20	value	value	NOUN
ajm-7907	62	21	(	(	PUNCT
ajm-7907	62	22	pinto	pinto	NOUN
ajm-7907	62	23	&	&	CCONJ
ajm-7907	62	24	pais	pais	PROPN
ajm-7907	62	25	,	,	PUNCT
ajm-7907	62	26	2015	2015	NUM
ajm-7907	62	27	;	;	PUNCT
ajm-7907	62	28	tang	tang	NOUN
ajm-7907	62	29	2019	2019	NUM
ajm-7907	62	30	)	)	PUNCT
ajm-7907	62	31	.	.	PUNCT
ajm-7907	63	1	fasb	fasb	PROPN
ajm-7907	63	2	issued	issue	VERB
ajm-7907	63	3	two	two	NUM
ajm-7907	63	4	new	new	ADJ
ajm-7907	63	5	standards	standard	NOUN
ajm-7907	63	6	,	,	PUNCT
ajm-7907	63	7	sfas	sfas	NOUN
ajm-7907	63	8	no	no	INTJ
ajm-7907	63	9	.	.	PROPN
ajm-7907	63	10	157	157	NUM
ajm-7907	63	11	,	,	PUNCT
ajm-7907	63	12	fair	fair	ADJ
ajm-7907	63	13	value	value	NOUN
ajm-7907	63	14	measurements	measurement	NOUN
ajm-7907	63	15	(	(	PUNCT
ajm-7907	63	16	fasb	fasb	NOUN
ajm-7907	63	17	,	,	PUNCT
ajm-7907	63	18	2006	2006	NUM
ajm-7907	63	19	)	)	PUNCT
ajm-7907	63	20	,	,	PUNCT
ajm-7907	63	21	and	and	CCONJ
ajm-7907	63	22	sfas	sfas	NOUN
ajm-7907	63	23	no	no	INTJ
ajm-7907	63	24	.	.	PROPN
ajm-7907	63	25	159	159	NUM
ajm-7907	63	26	,	,	PUNCT
ajm-7907	63	27	the	the	DET
ajm-7907	63	28	fair	fair	ADJ
ajm-7907	63	29	value	value	NOUN
ajm-7907	63	30	option	option	NOUN
ajm-7907	63	31	for	for	ADP
ajm-7907	63	32	financial	financial	ADJ
ajm-7907	63	33	assets	asset	NOUN
ajm-7907	63	34	and	and	CCONJ
ajm-7907	63	35	financial	financial	ADJ
ajm-7907	63	36	liabilities	liability	NOUN
ajm-7907	63	37	(	(	PUNCT
ajm-7907	63	38	fasb	fasb	NOUN
ajm-7907	63	39	,	,	PUNCT
ajm-7907	63	40	2007	2007	NUM
ajm-7907	63	41	)	)	PUNCT
ajm-7907	63	42	to	to	PART
ajm-7907	63	43	increase	increase	VERB
ajm-7907	63	44	comparability	comparability	NOUN
ajm-7907	63	45	and	and	CCONJ
ajm-7907	63	46	consistency	consistency	NOUN
ajm-7907	63	47	while	while	SCONJ
ajm-7907	63	48	helping	help	VERB
ajm-7907	63	49	to	to	PART
ajm-7907	63	50	promote	promote	VERB
ajm-7907	63	51	the	the	DET
ajm-7907	63	52	usage	usage	NOUN
ajm-7907	63	53	of	of	ADP
ajm-7907	63	54	fair	fair	ADJ
ajm-7907	63	55	value	value	NOUN
ajm-7907	63	56	accounting	accounting	NOUN
ajm-7907	63	57	.	.	PUNCT
ajm-7907	64	1	these	these	DET
ajm-7907	64	2	new	new	ADJ
ajm-7907	64	3	standards	standard	NOUN
ajm-7907	64	4	decreased	decrease	VERB
ajm-7907	64	5	historical	historical	ADJ
ajm-7907	64	6	recognition	recognition	NOUN
ajm-7907	64	7	by	by	ADP
ajm-7907	64	8	expanding	expand	VERB
ajm-7907	64	9	the	the	DET
ajm-7907	64	10	number	number	NOUN
ajm-7907	64	11	of	of	ADP
ajm-7907	64	12	items	item	NOUN
ajm-7907	64	13	that	that	PRON
ajm-7907	64	14	could	could	AUX
ajm-7907	64	15	be	be	AUX
ajm-7907	64	16	valued	value	VERB
ajm-7907	64	17	at	at	ADP
ajm-7907	64	18	fair	fair	ADJ
ajm-7907	64	19	value	value	NOUN
ajm-7907	64	20	including	include	VERB
ajm-7907	64	21	the	the	DET
ajm-7907	64	22	following	follow	VERB
ajm-7907	64	23	assets	asset	NOUN
ajm-7907	64	24	and	and	CCONJ
ajm-7907	64	25	liabilities	liability	NOUN
ajm-7907	64	26	(	(	PUNCT
ajm-7907	64	27	ratcliffe	ratcliffe	PROPN
ajm-7907	64	28	,	,	PUNCT
ajm-7907	64	29	2007	2007	NUM
ajm-7907	64	30	)	)	PUNCT
ajm-7907	64	31	.	.	PUNCT
ajm-7907	65	1	•	•	NUM
ajm-7907	65	2	loans	loan	NOUN
ajm-7907	65	3	receivable	receivable	ADJ
ajm-7907	65	4	and	and	CCONJ
ajm-7907	65	5	payable	payable	ADJ
ajm-7907	65	6	•	•	NUM
ajm-7907	65	7	investments	investment	NOUN
ajm-7907	65	8	in	in	ADP
ajm-7907	65	9	equity	equity	NOUN
ajm-7907	65	10	securities	security	NOUN
ajm-7907	65	11	•	•	NOUN
ajm-7907	65	12	rights	right	NOUN
ajm-7907	65	13	and	and	CCONJ
ajm-7907	65	14	obligations	obligation	NOUN
ajm-7907	65	15	under	under	ADP
ajm-7907	65	16	insurance	insurance	NOUN
ajm-7907	65	17	contracts	contract	NOUN
ajm-7907	65	18	•	•	NOUN
ajm-7907	65	19	rights	right	NOUN
ajm-7907	65	20	and	and	CCONJ
ajm-7907	65	21	obligations	obligation	NOUN
ajm-7907	65	22	related	relate	VERB
ajm-7907	65	23	to	to	ADP
ajm-7907	65	24	warranty	warranty	NOUN
ajm-7907	65	25	agreements	agreement	NOUN
ajm-7907	65	26	•	•	NUM
ajm-7907	65	27	host	host	NOUN
ajm-7907	65	28	financial	financial	ADJ
ajm-7907	65	29	instruments	instrument	NOUN
ajm-7907	65	30	that	that	PRON
ajm-7907	65	31	are	be	AUX
ajm-7907	65	32	separated	separate	VERB
ajm-7907	65	33	from	from	ADP
ajm-7907	65	34	embedded	embed	VERB
ajm-7907	65	35	derivative	derivative	ADJ
ajm-7907	65	36	instruments	instrument	NOUN
ajm-7907	65	37	•	•	VERB
ajm-7907	65	38	firm	firm	ADJ
ajm-7907	65	39	commitments	commitment	NOUN
ajm-7907	65	40	involving	involve	VERB
ajm-7907	65	41	financial	financial	ADJ
ajm-7907	65	42	instruments	instrument	NOUN
ajm-7907	65	43	•	•	ADV
ajm-7907	65	44	written	write	VERB
ajm-7907	65	45	loan	loan	NOUN
ajm-7907	65	46	commitments	commitment	NOUN
ajm-7907	65	47	sfas	sfas	VERB
ajm-7907	65	48	no	no	INTJ
ajm-7907	65	49	.	.	PROPN
ajm-7907	66	1	157	157	NUM
ajm-7907	66	2	(	(	PUNCT
ajm-7907	66	3	fasb	fasb	NOUN
ajm-7907	66	4	,	,	PUNCT
ajm-7907	66	5	2006	2006	NUM
ajm-7907	66	6	)	)	PUNCT
ajm-7907	66	7	established	establish	VERB
ajm-7907	66	8	a	a	DET
ajm-7907	66	9	framework	framework	NOUN
ajm-7907	66	10	to	to	PART
ajm-7907	66	11	measure	measure	VERB
ajm-7907	66	12	fair	fair	ADJ
ajm-7907	66	13	value	value	NOUN
ajm-7907	66	14	and	and	CCONJ
ajm-7907	66	15	create	create	VERB
ajm-7907	66	16	guidance	guidance	NOUN
ajm-7907	66	17	for	for	ADP
ajm-7907	66	18	fair	fair	ADJ
ajm-7907	66	19	value	value	NOUN
ajm-7907	66	20	measurement	measurement	NOUN
ajm-7907	66	21	disclosures	disclosure	NOUN
ajm-7907	66	22	.	.	PUNCT
ajm-7907	67	1	the	the	DET
ajm-7907	67	2	standard	standard	NOUN
ajm-7907	67	3	emphasizes	emphasize	VERB
ajm-7907	67	4	that	that	SCONJ
ajm-7907	67	5	fair	fair	ADJ
ajm-7907	67	6	value	value	NOUN
ajm-7907	67	7	is	be	AUX
ajm-7907	67	8	a	a	DET
ajm-7907	67	9	market	market	NOUN
ajm-7907	67	10	-	-	PUNCT
ajm-7907	67	11	based	base	VERB
ajm-7907	67	12	66	66	NUM
ajm-7907	67	13	american	american	ADJ
ajm-7907	67	14	journal	journal	NOUN
ajm-7907	67	15	of	of	ADP
ajm-7907	67	16	management	management	NOUN
ajm-7907	67	17	vol	vol	NOUN
ajm-7907	67	18	.	.	PUNCT
ajm-7907	68	1	25(4	25(4	NOUN
ajm-7907	68	2	)	)	PUNCT
ajm-7907	68	3	2025	2025	NUM
ajm-7907	68	4	measurement	measurement	NOUN
ajm-7907	68	5	,	,	PUNCT
ajm-7907	68	6	not	not	PART
ajm-7907	68	7	an	an	DET
ajm-7907	68	8	entity	entity	NOUN
ajm-7907	68	9	-	-	PUNCT
ajm-7907	68	10	specific	specific	ADJ
ajm-7907	68	11	measurement	measurement	NOUN
ajm-7907	68	12	.	.	PUNCT
ajm-7907	69	1	therefore	therefore	ADV
ajm-7907	69	2	,	,	PUNCT
ajm-7907	69	3	a	a	DET
ajm-7907	69	4	fair	fair	ADJ
ajm-7907	69	5	value	value	NOUN
ajm-7907	69	6	measurement	measurement	NOUN
ajm-7907	69	7	should	should	AUX
ajm-7907	69	8	be	be	AUX
ajm-7907	69	9	determined	determine	VERB
ajm-7907	69	10	based	base	VERB
ajm-7907	69	11	on	on	ADP
ajm-7907	69	12	the	the	DET
ajm-7907	69	13	assumptions	assumption	NOUN
ajm-7907	69	14	that	that	SCONJ
ajm-7907	69	15	market	market	NOUN
ajm-7907	69	16	participants	participant	NOUN
ajm-7907	69	17	can	can	AUX
ajm-7907	69	18	use	use	VERB
ajm-7907	69	19	the	the	DET
ajm-7907	69	20	market	market	NOUN
ajm-7907	69	21	price	price	NOUN
ajm-7907	69	22	for	for	ADP
ajm-7907	69	23	an	an	DET
ajm-7907	69	24	asset	asset	NOUN
ajm-7907	69	25	or	or	CCONJ
ajm-7907	69	26	liability	liability	NOUN
ajm-7907	69	27	.	.	PUNCT
ajm-7907	70	1	as	as	ADP
ajm-7907	70	2	a	a	DET
ajm-7907	70	3	basis	basis	NOUN
ajm-7907	70	4	for	for	ADP
ajm-7907	70	5	considering	consider	VERB
ajm-7907	70	6	fair	fair	ADJ
ajm-7907	70	7	value	value	NOUN
ajm-7907	70	8	measurements	measurement	NOUN
ajm-7907	70	9	,	,	PUNCT
ajm-7907	70	10	the	the	DET
ajm-7907	70	11	guidance	guidance	NOUN
ajm-7907	70	12	distinguishes	distinguish	VERB
ajm-7907	70	13	between	between	ADP
ajm-7907	70	14	(	(	PUNCT
ajm-7907	70	15	1	1	X
ajm-7907	70	16	)	)	PUNCT
ajm-7907	70	17	those	those	PRON
ajm-7907	70	18	based	base	VERB
ajm-7907	70	19	on	on	ADP
ajm-7907	70	20	market	market	NOUN
ajm-7907	70	21	data	datum	NOUN
ajm-7907	70	22	obtained	obtain	VERB
ajm-7907	70	23	from	from	ADP
ajm-7907	70	24	sources	source	NOUN
ajm-7907	70	25	independent	independent	ADJ
ajm-7907	70	26	of	of	ADP
ajm-7907	70	27	the	the	DET
ajm-7907	70	28	reporting	reporting	NOUN
ajm-7907	70	29	entity	entity	NOUN
ajm-7907	70	30	(	(	PUNCT
ajm-7907	70	31	observable	observable	ADJ
ajm-7907	70	32	inputs	input	NOUN
ajm-7907	70	33	)	)	PUNCT
ajm-7907	70	34	and	and	CCONJ
ajm-7907	70	35	(	(	PUNCT
ajm-7907	70	36	2	2	X
ajm-7907	70	37	)	)	PUNCT
ajm-7907	70	38	the	the	DET
ajm-7907	70	39	reporting	reporting	NOUN
ajm-7907	70	40	entity	entity	NOUN
ajm-7907	70	41	’s	’s	PART
ajm-7907	70	42	own	own	ADJ
ajm-7907	70	43	assumptions	assumption	NOUN
ajm-7907	70	44	based	base	VERB
ajm-7907	70	45	on	on	ADP
ajm-7907	70	46	the	the	DET
ajm-7907	70	47	best	good	ADJ
ajm-7907	70	48	information	information	NOUN
ajm-7907	70	49	available	available	ADJ
ajm-7907	70	50	(	(	PUNCT
ajm-7907	70	51	unobservable	unobservable	ADJ
ajm-7907	70	52	inputs	input	NOUN
ajm-7907	70	53	)	)	PUNCT
ajm-7907	70	54	.	.	PUNCT
ajm-7907	71	1	the	the	DET
ajm-7907	71	2	concept	concept	NOUN
ajm-7907	71	3	of	of	ADP
ajm-7907	71	4	unobservable	unobservable	ADJ
ajm-7907	71	5	input	input	NOUN
ajm-7907	71	6	is	be	AUX
ajm-7907	71	7	designed	design	VERB
ajm-7907	71	8	to	to	PART
ajm-7907	71	9	accommodate	accommodate	VERB
ajm-7907	71	10	situations	situation	NOUN
ajm-7907	71	11	where	where	SCONJ
ajm-7907	71	12	little	little	ADJ
ajm-7907	71	13	to	to	ADP
ajm-7907	71	14	no	no	DET
ajm-7907	71	15	market	market	NOUN
ajm-7907	71	16	activity	activity	NOUN
ajm-7907	71	17	is	be	AUX
ajm-7907	71	18	available	available	ADJ
ajm-7907	71	19	for	for	ADP
ajm-7907	71	20	the	the	DET
ajm-7907	71	21	asset	asset	NOUN
ajm-7907	71	22	or	or	CCONJ
ajm-7907	71	23	liability	liability	NOUN
ajm-7907	71	24	at	at	ADP
ajm-7907	71	25	the	the	DET
ajm-7907	71	26	measurement	measurement	NOUN
ajm-7907	71	27	date	date	NOUN
ajm-7907	71	28	(	(	PUNCT
ajm-7907	71	29	emerson	emerson	PROPN
ajm-7907	71	30	et	et	PROPN
ajm-7907	71	31	al	al	PROPN
ajm-7907	71	32	.	.	PROPN
ajm-7907	71	33	,	,	PUNCT
ajm-7907	71	34	2010	2010	NUM
ajm-7907	71	35	;	;	PUNCT
ajm-7907	71	36	kaya	kaya	PROPN
ajm-7907	71	37	,	,	PUNCT
ajm-7907	71	38	2013	2013	NUM
ajm-7907	71	39	)	)	PUNCT
ajm-7907	71	40	.	.	PUNCT
ajm-7907	72	1	disclosure	disclosure	NOUN
ajm-7907	72	2	guidance	guidance	NOUN
ajm-7907	72	3	regarding	regard	VERB
ajm-7907	72	4	the	the	DET
ajm-7907	72	5	use	use	NOUN
ajm-7907	72	6	of	of	ADP
ajm-7907	72	7	fair	fair	ADJ
ajm-7907	72	8	value	value	NOUN
ajm-7907	72	9	to	to	PART
ajm-7907	72	10	measure	measure	VERB
ajm-7907	72	11	assets	asset	NOUN
ajm-7907	72	12	and	and	CCONJ
ajm-7907	72	13	liabilities	liability	NOUN
ajm-7907	72	14	in	in	ADP
ajm-7907	72	15	interim	interim	ADJ
ajm-7907	72	16	and	and	CCONJ
ajm-7907	72	17	annual	annual	ADJ
ajm-7907	72	18	periods	period	NOUN
ajm-7907	72	19	was	be	AUX
ajm-7907	72	20	initiated	initiate	VERB
ajm-7907	72	21	to	to	PART
ajm-7907	72	22	focus	focus	VERB
ajm-7907	72	23	on	on	ADP
ajm-7907	72	24	the	the	DET
ajm-7907	72	25	inputs	input	NOUN
ajm-7907	72	26	used	use	VERB
ajm-7907	72	27	to	to	PART
ajm-7907	72	28	measure	measure	VERB
ajm-7907	72	29	fair	fair	ADJ
ajm-7907	72	30	value	value	NOUN
ajm-7907	72	31	and	and	CCONJ
ajm-7907	72	32	for	for	ADP
ajm-7907	72	33	recurring	recur	VERB
ajm-7907	72	34	fair	fair	ADJ
ajm-7907	72	35	value	value	NOUN
ajm-7907	72	36	measurements	measurement	NOUN
ajm-7907	72	37	using	use	VERB
ajm-7907	72	38	significant	significant	ADJ
ajm-7907	72	39	unobservable	unobservable	ADJ
ajm-7907	72	40	inputs	input	NOUN
ajm-7907	72	41	together	together	ADV
ajm-7907	72	42	with	with	ADP
ajm-7907	72	43	the	the	DET
ajm-7907	72	44	effect	effect	NOUN
ajm-7907	72	45	of	of	ADP
ajm-7907	72	46	the	the	DET
ajm-7907	72	47	measurements	measurement	NOUN
ajm-7907	72	48	on	on	ADP
ajm-7907	72	49	earnings	earning	NOUN
ajm-7907	72	50	for	for	ADP
ajm-7907	72	51	the	the	DET
ajm-7907	72	52	period	period	NOUN
ajm-7907	72	53	(	(	PUNCT
ajm-7907	72	54	cascini	cascini	PROPN
ajm-7907	72	55	&	&	CCONJ
ajm-7907	72	56	delfavero	delfavero	PROPN
ajm-7907	72	57	,	,	PUNCT
ajm-7907	72	58	2011	2011	NUM
ajm-7907	72	59	;	;	PUNCT
ajm-7907	72	60	jaijairam	jaijairam	NOUN
ajm-7907	72	61	,	,	PUNCT
ajm-7907	72	62	2013	2013	NUM
ajm-7907	72	63	)	)	PUNCT
ajm-7907	72	64	.	.	PUNCT
ajm-7907	73	1	sfas	sfas	PROPN
ajm-7907	73	2	159	159	NUM
ajm-7907	73	3	,	,	PUNCT
ajm-7907	73	4	the	the	DET
ajm-7907	73	5	fair	fair	ADJ
ajm-7907	73	6	value	value	NOUN
ajm-7907	73	7	option	option	NOUN
ajm-7907	73	8	for	for	ADP
ajm-7907	73	9	financial	financial	ADJ
ajm-7907	73	10	assets	asset	NOUN
ajm-7907	73	11	and	and	CCONJ
ajm-7907	73	12	financial	financial	ADJ
ajm-7907	73	13	liabilities	liability	NOUN
ajm-7907	73	14	(	(	PUNCT
ajm-7907	73	15	fasb	fasb	NOUN
ajm-7907	73	16	,	,	PUNCT
ajm-7907	73	17	2007	2007	NUM
ajm-7907	73	18	)	)	PUNCT
ajm-7907	73	19	,	,	PUNCT
ajm-7907	73	20	introduced	introduce	VERB
ajm-7907	73	21	disclosure	disclosure	NOUN
ajm-7907	73	22	guidance	guidance	NOUN
ajm-7907	73	23	to	to	PART
ajm-7907	73	24	facilitate	facilitate	VERB
ajm-7907	73	25	comparison	comparison	NOUN
ajm-7907	73	26	between	between	ADP
ajm-7907	73	27	companies	company	NOUN
ajm-7907	73	28	that	that	PRON
ajm-7907	73	29	have	have	VERB
ajm-7907	73	30	similar	similar	ADJ
ajm-7907	73	31	or	or	CCONJ
ajm-7907	73	32	the	the	DET
ajm-7907	73	33	same	same	ADJ
ajm-7907	73	34	assets	asset	NOUN
ajm-7907	73	35	and	and	CCONJ
ajm-7907	73	36	liabilities	liability	NOUN
ajm-7907	73	37	but	but	CCONJ
ajm-7907	73	38	use	use	VERB
ajm-7907	73	39	different	different	ADJ
ajm-7907	73	40	measurement	measurement	NOUN
ajm-7907	73	41	methods	method	NOUN
ajm-7907	73	42	(	(	PUNCT
ajm-7907	73	43	ristea	ristea	NOUN
ajm-7907	73	44	et	et	PROPN
ajm-7907	73	45	al	al	PROPN
ajm-7907	73	46	.	.	PROPN
ajm-7907	73	47	,	,	PUNCT
ajm-7907	73	48	2016	2016	NUM
ajm-7907	73	49	)	)	PUNCT
ajm-7907	73	50	.	.	PUNCT
ajm-7907	74	1	companies	company	NOUN
ajm-7907	74	2	can	can	AUX
ajm-7907	74	3	elect	elect	VERB
ajm-7907	74	4	to	to	PART
ajm-7907	74	5	use	use	VERB
ajm-7907	74	6	fair	fair	ADJ
ajm-7907	74	7	value	value	NOUN
ajm-7907	74	8	for	for	ADP
ajm-7907	74	9	certain	certain	ADJ
ajm-7907	74	10	assets	asset	NOUN
ajm-7907	74	11	or	or	CCONJ
ajm-7907	74	12	liabilities	liability	NOUN
ajm-7907	74	13	on	on	ADP
ajm-7907	74	14	an	an	DET
ajm-7907	74	15	item	item	NOUN
ajm-7907	74	16	-	-	PUNCT
ajm-7907	74	17	by	by	ADP
ajm-7907	74	18	-	-	PUNCT
ajm-7907	74	19	item	item	NOUN
ajm-7907	74	20	basis	basis	NOUN
ajm-7907	74	21	,	,	PUNCT
ajm-7907	74	22	allowing	allow	VERB
ajm-7907	74	23	the	the	DET
ajm-7907	74	24	company	company	NOUN
ajm-7907	74	25	to	to	PART
ajm-7907	74	26	value	value	VERB
ajm-7907	74	27	an	an	DET
ajm-7907	74	28	item	item	NOUN
ajm-7907	74	29	at	at	ADP
ajm-7907	74	30	fair	fair	ADJ
ajm-7907	74	31	value	value	NOUN
ajm-7907	74	32	while	while	SCONJ
ajm-7907	74	33	using	use	VERB
ajm-7907	74	34	the	the	DET
ajm-7907	74	35	historical	historical	ADJ
ajm-7907	74	36	cost	cost	NOUN
ajm-7907	74	37	method	method	NOUN
ajm-7907	74	38	for	for	ADP
ajm-7907	74	39	a	a	DET
ajm-7907	74	40	similar	similar	ADJ
ajm-7907	74	41	item	item	NOUN
ajm-7907	74	42	.	.	PUNCT
ajm-7907	75	1	however	however	ADV
ajm-7907	75	2	,	,	PUNCT
ajm-7907	75	3	once	once	ADV
ajm-7907	75	4	a	a	DET
ajm-7907	75	5	company	company	NOUN
ajm-7907	75	6	uses	use	VERB
ajm-7907	75	7	fair	fair	ADJ
ajm-7907	75	8	value	value	NOUN
ajm-7907	75	9	accounting	account	VERB
ajm-7907	75	10	to	to	PART
ajm-7907	75	11	value	value	VERB
ajm-7907	75	12	an	an	DET
ajm-7907	75	13	item	item	NOUN
ajm-7907	75	14	it	it	PRON
ajm-7907	75	15	can	can	AUX
ajm-7907	75	16	not	not	PART
ajm-7907	75	17	switch	switch	VERB
ajm-7907	75	18	back	back	ADV
ajm-7907	75	19	to	to	ADP
ajm-7907	75	20	historical	historical	ADJ
ajm-7907	75	21	cost	cost	NOUN
ajm-7907	75	22	later	later	ADV
ajm-7907	75	23	(	(	PUNCT
ajm-7907	75	24	schneider	schneider	PROPN
ajm-7907	75	25	&	&	CCONJ
ajm-7907	75	26	mccarthy	mccarthy	PROPN
ajm-7907	75	27	,	,	PUNCT
ajm-7907	75	28	2007	2007	NUM
ajm-7907	75	29	;	;	PUNCT
ajm-7907	75	30	chung	chung	PROPN
ajm-7907	75	31	et	et	PROPN
ajm-7907	75	32	al	al	PROPN
ajm-7907	75	33	.	.	PROPN
ajm-7907	75	34	,	,	PUNCT
ajm-7907	75	35	2023	2023	NUM
ajm-7907	75	36	)	)	PUNCT
ajm-7907	75	37	.	.	PUNCT
ajm-7907	76	1	fasb	fasb	PROPN
ajm-7907	76	2	’s	’s	PART
ajm-7907	76	3	main	main	ADJ
ajm-7907	76	4	goal	goal	NOUN
ajm-7907	76	5	in	in	ADP
ajm-7907	76	6	issuing	issue	VERB
ajm-7907	76	7	sfas	sfas	NOUN
ajm-7907	76	8	no	no	INTJ
ajm-7907	76	9	.	.	PROPN
ajm-7907	77	1	157	157	NUM
ajm-7907	77	2	(	(	PUNCT
ajm-7907	77	3	fasb	fasb	NOUN
ajm-7907	77	4	2006	2006	NUM
ajm-7907	77	5	)	)	PUNCT
ajm-7907	77	6	and	and	CCONJ
ajm-7907	77	7	sfas	sfas	NOUN
ajm-7907	77	8	no	no	INTJ
ajm-7907	77	9	.	.	PROPN
ajm-7907	77	10	159	159	NUM
ajm-7907	77	11	(	(	PUNCT
ajm-7907	77	12	fasb	fasb	NOUN
ajm-7907	77	13	,	,	PUNCT
ajm-7907	77	14	2007	2007	NUM
ajm-7907	77	15	)	)	PUNCT
ajm-7907	77	16	was	be	AUX
ajm-7907	77	17	to	to	PART
ajm-7907	77	18	create	create	VERB
ajm-7907	77	19	consistent	consistent	ADJ
ajm-7907	77	20	rules	rule	NOUN
ajm-7907	77	21	and	and	CCONJ
ajm-7907	77	22	therefore	therefore	ADV
ajm-7907	77	23	comparable	comparable	ADJ
ajm-7907	77	24	reporting	reporting	NOUN
ajm-7907	77	25	of	of	ADP
ajm-7907	77	26	assets	asset	NOUN
ajm-7907	77	27	and	and	CCONJ
ajm-7907	77	28	liabilities	liability	NOUN
ajm-7907	77	29	values	value	NOUN
ajm-7907	77	30	.	.	PUNCT
ajm-7907	78	1	before	before	ADP
ajm-7907	78	2	the	the	DET
ajm-7907	78	3	guidance	guidance	NOUN
ajm-7907	78	4	,	,	PUNCT
ajm-7907	78	5	gaap	gaap	NOUN
ajm-7907	78	6	only	only	ADV
ajm-7907	78	7	required	require	VERB
ajm-7907	78	8	selected	select	VERB
ajm-7907	78	9	assets	asset	NOUN
ajm-7907	78	10	and	and	CCONJ
ajm-7907	78	11	liabilities	liability	NOUN
ajm-7907	78	12	to	to	PART
ajm-7907	78	13	be	be	AUX
ajm-7907	78	14	valued	value	VERB
ajm-7907	78	15	using	use	VERB
ajm-7907	78	16	fair	fair	ADJ
ajm-7907	78	17	value	value	NOUN
ajm-7907	78	18	resulting	result	VERB
ajm-7907	78	19	in	in	ADP
ajm-7907	78	20	inconsistencies	inconsistency	NOUN
ajm-7907	78	21	of	of	ADP
ajm-7907	78	22	how	how	SCONJ
ajm-7907	78	23	items	item	NOUN
ajm-7907	78	24	were	be	AUX
ajm-7907	78	25	reported	report	VERB
ajm-7907	78	26	that	that	PRON
ajm-7907	78	27	caused	cause	VERB
ajm-7907	78	28	a	a	DET
ajm-7907	78	29	lack	lack	NOUN
ajm-7907	78	30	of	of	ADP
ajm-7907	78	31	comparability	comparability	NOUN
ajm-7907	78	32	.	.	PUNCT
ajm-7907	79	1	this	this	DET
ajm-7907	79	2	inconsistency	inconsistency	NOUN
ajm-7907	79	3	also	also	ADV
ajm-7907	79	4	caused	cause	VERB
ajm-7907	79	5	a	a	DET
ajm-7907	79	6	fluctuation	fluctuation	NOUN
ajm-7907	79	7	in	in	ADP
ajm-7907	79	8	earnings	earning	NOUN
ajm-7907	79	9	.	.	PUNCT
ajm-7907	80	1	thus	thus	ADV
ajm-7907	80	2	,	,	PUNCT
ajm-7907	80	3	the	the	DET
ajm-7907	80	4	main	main	ADJ
ajm-7907	80	5	goal	goal	NOUN
ajm-7907	80	6	of	of	ADP
ajm-7907	80	7	the	the	DET
ajm-7907	80	8	new	new	ADJ
ajm-7907	80	9	guidance	guidance	NOUN
ajm-7907	80	10	was	be	AUX
ajm-7907	80	11	to	to	PART
ajm-7907	80	12	reduce	reduce	VERB
ajm-7907	80	13	huge	huge	ADJ
ajm-7907	80	14	earning	earning	NOUN
ajm-7907	80	15	’s	’s	PART
ajm-7907	80	16	variations	variation	NOUN
ajm-7907	80	17	.	.	PUNCT
ajm-7907	81	1	for	for	ADP
ajm-7907	81	2	example	example	NOUN
ajm-7907	81	3	,	,	PUNCT
ajm-7907	81	4	a	a	DET
ajm-7907	81	5	company	company	NOUN
ajm-7907	81	6	using	use	VERB
ajm-7907	81	7	historical	historical	ADJ
ajm-7907	81	8	cost	cost	NOUN
ajm-7907	81	9	valuation	valuation	NOUN
ajm-7907	81	10	with	with	ADP
ajm-7907	81	11	investments	investment	NOUN
ajm-7907	81	12	consisting	consist	VERB
ajm-7907	81	13	of	of	ADP
ajm-7907	81	14	stocks	stock	NOUN
ajm-7907	81	15	or	or	CCONJ
ajm-7907	81	16	trading	trading	NOUN
ajm-7907	81	17	securities	security	NOUN
ajm-7907	81	18	would	would	AUX
ajm-7907	81	19	recognize	recognize	VERB
ajm-7907	81	20	any	any	DET
ajm-7907	81	21	gain	gain	NOUN
ajm-7907	81	22	or	or	CCONJ
ajm-7907	81	23	loss	loss	NOUN
ajm-7907	81	24	on	on	ADP
ajm-7907	81	25	the	the	DET
ajm-7907	81	26	sale	sale	NOUN
ajm-7907	81	27	as	as	ADP
ajm-7907	81	28	income	income	NOUN
ajm-7907	81	29	only	only	ADV
ajm-7907	81	30	at	at	ADP
ajm-7907	81	31	the	the	DET
ajm-7907	81	32	time	time	NOUN
ajm-7907	81	33	of	of	ADP
ajm-7907	81	34	the	the	DET
ajm-7907	81	35	sale	sale	NOUN
ajm-7907	81	36	or	or	CCONJ
ajm-7907	81	37	liquidation	liquidation	NOUN
ajm-7907	81	38	.	.	PUNCT
ajm-7907	82	1	under	under	ADP
ajm-7907	82	2	the	the	DET
ajm-7907	82	3	new	new	ADJ
ajm-7907	82	4	fair	fair	ADJ
ajm-7907	82	5	value	value	NOUN
ajm-7907	82	6	accounting	accounting	NOUN
ajm-7907	82	7	standards	standard	NOUN
ajm-7907	82	8	,	,	PUNCT
ajm-7907	82	9	if	if	SCONJ
ajm-7907	82	10	the	the	DET
ajm-7907	82	11	fair	fair	ADJ
ajm-7907	82	12	value	value	NOUN
ajm-7907	82	13	option	option	NOUN
ajm-7907	82	14	is	be	AUX
ajm-7907	82	15	used	use	VERB
ajm-7907	82	16	,	,	PUNCT
ajm-7907	82	17	gains	gain	NOUN
ajm-7907	82	18	or	or	CCONJ
ajm-7907	82	19	losses	loss	NOUN
ajm-7907	82	20	on	on	ADP
ajm-7907	82	21	the	the	DET
ajm-7907	82	22	investments	investment	NOUN
ajm-7907	82	23	would	would	AUX
ajm-7907	82	24	be	be	AUX
ajm-7907	82	25	recognized	recognize	VERB
ajm-7907	82	26	as	as	ADP
ajm-7907	82	27	income	income	NOUN
ajm-7907	82	28	or	or	CCONJ
ajm-7907	82	29	loss	loss	NOUN
ajm-7907	82	30	each	each	DET
ajm-7907	82	31	period	period	NOUN
ajm-7907	82	32	,	,	PUNCT
ajm-7907	82	33	resulting	result	VERB
ajm-7907	82	34	in	in	ADP
ajm-7907	82	35	consistent	consistent	ADJ
ajm-7907	82	36	market	market	NOUN
ajm-7907	82	37	value	value	NOUN
ajm-7907	82	38	recognition	recognition	NOUN
ajm-7907	82	39	over	over	ADP
ajm-7907	82	40	the	the	DET
ajm-7907	82	41	period	period	NOUN
ajm-7907	82	42	the	the	DET
ajm-7907	82	43	investment	investment	NOUN
ajm-7907	82	44	is	be	AUX
ajm-7907	82	45	held	hold	VERB
ajm-7907	82	46	(	(	PUNCT
ajm-7907	82	47	cascini	cascini	PROPN
ajm-7907	82	48	&	&	CCONJ
ajm-7907	82	49	delfavero	delfavero	PROPN
ajm-7907	82	50	,	,	PUNCT
ajm-7907	82	51	2011	2011	NUM
ajm-7907	82	52	)	)	PUNCT
ajm-7907	82	53	.	.	PUNCT
ajm-7907	83	1	fair	fair	ADJ
ajm-7907	83	2	value	value	NOUN
ajm-7907	83	3	accounting	accounting	NOUN
ajm-7907	83	4	guidance	guidance	NOUN
ajm-7907	83	5	conversion	conversion	NOUN
ajm-7907	83	6	to	to	ADP
ajm-7907	83	7	codifications	codification	NOUN
ajm-7907	83	8	in	in	ADP
ajm-7907	83	9	2009	2009	NUM
ajm-7907	84	1	,	,	PUNCT
ajm-7907	84	2	the	the	DET
ajm-7907	84	3	fasb	fasb	NOUN
ajm-7907	84	4	moved	move	VERB
ajm-7907	84	5	all	all	DET
ajm-7907	84	6	existing	exist	VERB
ajm-7907	84	7	gaap	gaap	NOUN
ajm-7907	84	8	pronouncements	pronouncement	NOUN
ajm-7907	84	9	for	for	ADP
ajm-7907	84	10	nongovernmental	nongovernmental	ADJ
ajm-7907	84	11	entities	entity	NOUN
ajm-7907	84	12	into	into	ADP
ajm-7907	84	13	the	the	DET
ajm-7907	84	14	accounting	accounting	NOUN
ajm-7907	84	15	standards	standard	NOUN
ajm-7907	84	16	codification	codification	NOUN
ajm-7907	84	17	(	(	PUNCT
ajm-7907	84	18	asc	asc	PROPN
ajm-7907	84	19	)	)	PUNCT
ajm-7907	84	20	online	online	ADV
ajm-7907	84	21	at	at	ADP
ajm-7907	84	22	www.fasb.org	www.fasb.org	NOUN
ajm-7907	84	23	to	to	PART
ajm-7907	84	24	simplify	simplify	VERB
ajm-7907	84	25	access	access	NOUN
ajm-7907	84	26	and	and	CCONJ
ajm-7907	84	27	improve	improve	VERB
ajm-7907	84	28	usability	usability	NOUN
ajm-7907	84	29	.	.	PUNCT
ajm-7907	85	1	the	the	DET
ajm-7907	85	2	asc	asc	PROPN
ajm-7907	85	3	consolidated	consolidate	VERB
ajm-7907	85	4	all	all	DET
ajm-7907	85	5	current	current	ADJ
ajm-7907	85	6	standards	standard	NOUN
ajm-7907	85	7	into	into	ADP
ajm-7907	85	8	a	a	DET
ajm-7907	85	9	new	new	ADJ
ajm-7907	85	10	,	,	PUNCT
ajm-7907	85	11	numbered	number	VERB
ajm-7907	85	12	,	,	PUNCT
ajm-7907	85	13	structured	structured	ADJ
ajm-7907	85	14	,	,	PUNCT
ajm-7907	85	15	online	online	ADJ
ajm-7907	85	16	,	,	PUNCT
ajm-7907	85	17	searchable	searchable	ADJ
ajm-7907	85	18	database	database	NOUN
ajm-7907	85	19	organized	organize	VERB
ajm-7907	85	20	by	by	ADP
ajm-7907	85	21	topic	topic	NOUN
ajm-7907	85	22	,	,	PUNCT
ajm-7907	85	23	which	which	PRON
ajm-7907	85	24	can	can	AUX
ajm-7907	85	25	be	be	AUX
ajm-7907	85	26	updated	update	VERB
ajm-7907	85	27	in	in	ADP
ajm-7907	85	28	real	real	ADJ
ajm-7907	85	29	-	-	PUNCT
ajm-7907	85	30	time	time	NOUN
ajm-7907	85	31	as	as	SCONJ
ajm-7907	85	32	new	new	ADJ
ajm-7907	85	33	standards	standard	NOUN
ajm-7907	85	34	are	be	AUX
ajm-7907	85	35	adopted	adopt	VERB
ajm-7907	85	36	or	or	CCONJ
ajm-7907	85	37	existing	exist	VERB
ajm-7907	85	38	standards	standard	NOUN
ajm-7907	85	39	are	be	AUX
ajm-7907	85	40	amended	amend	VERB
ajm-7907	85	41	.	.	PUNCT
ajm-7907	86	1	this	this	DET
ajm-7907	86	2	structure	structure	NOUN
ajm-7907	86	3	enables	enable	VERB
ajm-7907	86	4	users	user	NOUN
ajm-7907	86	5	to	to	PART
ajm-7907	86	6	easily	easily	ADV
ajm-7907	86	7	locate	locate	VERB
ajm-7907	86	8	specific	specific	ADJ
ajm-7907	86	9	guidance	guidance	NOUN
ajm-7907	86	10	and	and	CCONJ
ajm-7907	86	11	have	have	VERB
ajm-7907	86	12	access	access	NOUN
ajm-7907	86	13	to	to	ADP
ajm-7907	86	14	the	the	DET
ajm-7907	86	15	latest	late	ADJ
ajm-7907	86	16	information	information	NOUN
ajm-7907	86	17	.	.	PUNCT
ajm-7907	87	1	thus	thus	ADV
ajm-7907	87	2	,	,	PUNCT
ajm-7907	87	3	the	the	DET
ajm-7907	87	4	codification	codification	NOUN
ajm-7907	87	5	became	become	VERB
ajm-7907	87	6	the	the	DET
ajm-7907	87	7	single	single	ADJ
ajm-7907	87	8	source	source	NOUN
ajm-7907	87	9	of	of	ADP
ajm-7907	87	10	authoritative	authoritative	ADJ
ajm-7907	87	11	nongovernment	nongovernment	NOUN
ajm-7907	87	12	gaap	gaap	NOUN
ajm-7907	87	13	guidance	guidance	NOUN
ajm-7907	87	14	(	(	PUNCT
ajm-7907	87	15	binz	binz	PROPN
ajm-7907	87	16	et	et	PROPN
ajm-7907	87	17	al	al	PROPN
ajm-7907	87	18	.	.	PROPN
ajm-7907	87	19	,	,	PUNCT
ajm-7907	87	20	2023	2023	NUM
ajm-7907	87	21	)	)	PUNCT
ajm-7907	87	22	.	.	PUNCT
ajm-7907	88	1	sfas	sfas	PROPN
ajm-7907	89	1	no	no	INTJ
ajm-7907	89	2	.	.	PROPN
ajm-7907	89	3	107	107	NUM
ajm-7907	90	1	and	and	CCONJ
ajm-7907	90	2	sfas	sfas	ADJ
ajm-7907	90	3	no	no	INTJ
ajm-7907	90	4	.	.	PROPN
ajm-7907	91	1	159	159	NUM
ajm-7907	91	2	were	be	AUX
ajm-7907	91	3	combined	combine	VERB
ajm-7907	91	4	with	with	ADP
ajm-7907	91	5	amendments	amendment	NOUN
ajm-7907	91	6	to	to	PART
ajm-7907	91	7	become	become	VERB
ajm-7907	91	8	asc	asc	PROPN
ajm-7907	91	9	825	825	NUM
ajm-7907	91	10	,	,	PUNCT
ajm-7907	91	11	financial	financial	ADJ
ajm-7907	91	12	instruments	instrument	NOUN
ajm-7907	91	13	(	(	PUNCT
ajm-7907	91	14	fasb	fasb	NOUN
ajm-7907	91	15	,	,	PUNCT
ajm-7907	91	16	2009f	2009f	NUM
ajm-7907	91	17	)	)	PUNCT
ajm-7907	91	18	,	,	PUNCT
ajm-7907	91	19	which	which	PRON
ajm-7907	91	20	provides	provide	VERB
ajm-7907	91	21	reporting	reporting	NOUN
ajm-7907	91	22	guidance	guidance	NOUN
ajm-7907	91	23	for	for	ADP
ajm-7907	91	24	financial	financial	ADJ
ajm-7907	91	25	instruments	instrument	NOUN
ajm-7907	91	26	.	.	PUNCT
ajm-7907	92	1	although	although	SCONJ
ajm-7907	92	2	the	the	DET
ajm-7907	92	3	codification	codification	NOUN
ajm-7907	92	4	includes	include	VERB
ajm-7907	92	5	a	a	DET
ajm-7907	92	6	fair	fair	ADJ
ajm-7907	92	7	value	value	NOUN
ajm-7907	92	8	option	option	NOUN
ajm-7907	92	9	that	that	PRON
ajm-7907	92	10	can	can	AUX
ajm-7907	92	11	be	be	AUX
ajm-7907	92	12	elected	elect	VERB
ajm-7907	92	13	for	for	ADP
ajm-7907	92	14	certain	certain	ADJ
ajm-7907	92	15	financial	financial	ADJ
ajm-7907	92	16	assets	asset	NOUN
ajm-7907	92	17	and	and	CCONJ
ajm-7907	92	18	liabilities	liability	NOUN
ajm-7907	92	19	,	,	PUNCT
ajm-7907	92	20	it	it	PRON
ajm-7907	92	21	’s	’	VERB
ajm-7907	92	22	primary	primary	ADJ
ajm-7907	92	23	guidance	guidance	NOUN
ajm-7907	92	24	mandates	mandate	NOUN
ajm-7907	92	25	disclosure	disclosure	NOUN
ajm-7907	92	26	regarding	regard	VERB
ajm-7907	92	27	fair	fair	ADJ
ajm-7907	92	28	value	value	NOUN
ajm-7907	92	29	,	,	PUNCT
ajm-7907	92	30	concentration	concentration	NOUN
ajm-7907	92	31	of	of	ADP
ajm-7907	92	32	credit	credit	NOUN
ajm-7907	92	33	risk	risk	NOUN
ajm-7907	92	34	,	,	PUNCT
ajm-7907	92	35	and	and	CCONJ
ajm-7907	92	36	market	market	NOUN
ajm-7907	92	37	risk	risk	NOUN
ajm-7907	92	38	associated	associate	VERB
ajm-7907	92	39	with	with	ADP
ajm-7907	92	40	the	the	DET
ajm-7907	92	41	financial	financial	ADJ
ajm-7907	92	42	instruments	instrument	NOUN
ajm-7907	92	43	.	.	PUNCT
ajm-7907	93	1	the	the	DET
ajm-7907	93	2	codification	codification	NOUN
ajm-7907	93	3	’s	’s	PART
ajm-7907	93	4	fair	fair	ADJ
ajm-7907	93	5	value	value	NOUN
ajm-7907	93	6	option	option	NOUN
ajm-7907	93	7	allows	allow	VERB
ajm-7907	93	8	companies	company	NOUN
ajm-7907	93	9	to	to	PART
ajm-7907	93	10	elect	elect	VERB
ajm-7907	93	11	to	to	PART
ajm-7907	93	12	measure	measure	VERB
ajm-7907	93	13	financial	financial	ADJ
ajm-7907	93	14	assets	asset	NOUN
ajm-7907	93	15	and	and	CCONJ
ajm-7907	93	16	liabilities	liability	NOUN
ajm-7907	93	17	at	at	ADP
ajm-7907	93	18	fair	fair	ADJ
ajm-7907	93	19	value	value	NOUN
ajm-7907	93	20	,	,	PUNCT
ajm-7907	93	21	thereby	thereby	ADV
ajm-7907	93	22	reducing	reduce	VERB
ajm-7907	93	23	earnings	earning	NOUN
ajm-7907	93	24	volatility	volatility	NOUN
ajm-7907	93	25	.	.	PUNCT
ajm-7907	94	1	entities	entity	NOUN
ajm-7907	94	2	have	have	VERB
ajm-7907	94	3	flexibility	flexibility	NOUN
ajm-7907	94	4	in	in	ADP
ajm-7907	94	5	selecting	select	VERB
ajm-7907	94	6	the	the	DET
ajm-7907	94	7	reporting	reporting	NOUN
ajm-7907	94	8	option	option	NOUN
ajm-7907	94	9	including	include	VERB
ajm-7907	94	10	an	an	DET
ajm-7907	94	11	instrument	instrument	NOUN
ajm-7907	94	12	-	-	PUNCT
ajm-7907	94	13	by	by	ADP
ajm-7907	94	14	-	-	PUNCT
ajm-7907	94	15	instrument	instrument	NOUN
ajm-7907	94	16	basis	basis	NOUN
ajm-7907	94	17	.	.	PUNCT
ajm-7907	95	1	companies	company	NOUN
ajm-7907	95	2	that	that	PRON
ajm-7907	95	3	elect	elect	VERB
ajm-7907	95	4	the	the	DET
ajm-7907	95	5	fair	fair	ADJ
ajm-7907	95	6	value	value	NOUN
ajm-7907	95	7	option	option	NOUN
ajm-7907	95	8	must	must	AUX
ajm-7907	95	9	disclose	disclose	VERB
ajm-7907	95	10	the	the	DET
ajm-7907	95	11	reasons	reason	NOUN
ajm-7907	95	12	for	for	ADP
ajm-7907	95	13	the	the	DET
ajm-7907	95	14	election	election	NOUN
ajm-7907	95	15	,	,	PUNCT
ajm-7907	95	16	how	how	SCONJ
ajm-7907	95	17	fair	fair	ADJ
ajm-7907	95	18	value	value	NOUN
ajm-7907	95	19	changes	change	NOUN
ajm-7907	95	20	affect	affect	VERB
ajm-7907	95	21	earnings	earning	NOUN
ajm-7907	95	22	,	,	PUNCT
ajm-7907	95	23	and	and	CCONJ
ajm-7907	95	24	any	any	DET
ajm-7907	95	25	information	information	NOUN
ajm-7907	95	26	that	that	PRON
ajm-7907	95	27	would	would	AUX
ajm-7907	95	28	have	have	AUX
ajm-7907	95	29	been	be	AUX
ajm-7907	95	30	disclosed	disclose	VERB
ajm-7907	95	31	if	if	SCONJ
ajm-7907	95	32	the	the	DET
ajm-7907	95	33	option	option	NOUN
ajm-7907	95	34	had	have	AUX
ajm-7907	95	35	not	not	PART
ajm-7907	95	36	been	be	AUX
ajm-7907	95	37	elected	elect	VERB
ajm-7907	95	38	.	.	PUNCT
ajm-7907	96	1	once	once	SCONJ
ajm-7907	96	2	the	the	DET
ajm-7907	96	3	option	option	NOUN
ajm-7907	96	4	is	be	AUX
ajm-7907	96	5	elected	elect	VERB
ajm-7907	96	6	,	,	PUNCT
ajm-7907	96	7	it	it	PRON
ajm-7907	96	8	is	be	AUX
ajm-7907	96	9	typically	typically	ADV
ajm-7907	96	10	irrevocable	irrevocable	ADJ
ajm-7907	96	11	unless	unless	SCONJ
ajm-7907	96	12	a	a	DET
ajm-7907	96	13	new	new	ADJ
ajm-7907	96	14	election	election	NOUN
ajm-7907	96	15	date	date	NOUN
ajm-7907	96	16	occurs	occur	VERB
ajm-7907	96	17	.	.	PUNCT
ajm-7907	97	1	any	any	DET
ajm-7907	97	2	costs	cost	NOUN
ajm-7907	97	3	or	or	CCONJ
ajm-7907	97	4	fees	fee	NOUN
ajm-7907	97	5	associated	associate	VERB
ajm-7907	97	6	with	with	ADP
ajm-7907	97	7	the	the	DET
ajm-7907	97	8	fair	fair	ADJ
ajm-7907	97	9	value	value	NOUN
ajm-7907	97	10	option	option	NOUN
ajm-7907	97	11	election	election	NOUN
ajm-7907	97	12	must	must	AUX
ajm-7907	97	13	be	be	AUX
ajm-7907	97	14	recognized	recognize	VERB
ajm-7907	97	15	immediately	immediately	ADV
ajm-7907	97	16	.	.	PUNCT
ajm-7907	98	1	additional	additional	ADJ
ajm-7907	98	2	required	require	VERB
ajm-7907	98	3	disclosures	disclosure	NOUN
ajm-7907	98	4	include	include	VERB
ajm-7907	98	5	differences	difference	NOUN
ajm-7907	98	6	between	between	ADP
ajm-7907	98	7	fair	fair	ADJ
ajm-7907	98	8	values	value	NOUN
ajm-7907	98	9	and	and	CCONJ
ajm-7907	98	10	contractual	contractual	ADJ
ajm-7907	98	11	cash	cash	NOUN
ajm-7907	98	12	flows	flow	NOUN
ajm-7907	98	13	,	,	PUNCT
ajm-7907	98	14	amounts	amount	NOUN
ajm-7907	98	15	of	of	ADP
ajm-7907	98	16	gains	gain	NOUN
ajm-7907	98	17	/	/	SYM
ajm-7907	98	18	losses	loss	NOUN
ajm-7907	98	19	from	from	ADP
ajm-7907	98	20	fair	fair	ADJ
ajm-7907	98	21	value	value	NOUN
ajm-7907	98	22	changes	change	NOUN
ajm-7907	98	23	in	in	ADP
ajm-7907	98	24	earnings	earning	NOUN
ajm-7907	98	25	,	,	PUNCT
ajm-7907	98	26	and	and	CCONJ
ajm-7907	98	27	how	how	SCONJ
ajm-7907	98	28	interest	interest	NOUN
ajm-7907	98	29	/	/	SYM
ajm-7907	98	30	dividends	dividend	NOUN
ajm-7907	98	31	are	be	AUX
ajm-7907	98	32	measured	measure	VERB
ajm-7907	98	33	.	.	PUNCT
ajm-7907	99	1	for	for	ADP
ajm-7907	99	2	american	american	PROPN
ajm-7907	99	3	journal	journal	PROPN
ajm-7907	99	4	of	of	ADP
ajm-7907	99	5	management	management	NOUN
ajm-7907	99	6	vol	vol	NOUN
ajm-7907	99	7	.	.	PUNCT
ajm-7907	99	8	25(4	25(4	NOUN
ajm-7907	99	9	)	)	PUNCT
ajm-7907	99	10	2025	2025	NUM
ajm-7907	99	11	67	67	NUM
ajm-7907	99	12	loans	loan	NOUN
ajm-7907	99	13	,	,	PUNCT
ajm-7907	99	14	receivables	receivable	NOUN
ajm-7907	99	15	,	,	PUNCT
ajm-7907	99	16	and	and	CCONJ
ajm-7907	99	17	liabilities	liability	NOUN
ajm-7907	99	18	,	,	PUNCT
ajm-7907	99	19	entities	entity	NOUN
ajm-7907	99	20	must	must	AUX
ajm-7907	99	21	disclose	disclose	VERB
ajm-7907	99	22	estimated	estimate	VERB
ajm-7907	99	23	or	or	CCONJ
ajm-7907	99	24	attributable	attributable	ADJ
ajm-7907	99	25	gains	gain	NOUN
ajm-7907	99	26	/	/	SYM
ajm-7907	99	27	losses	loss	NOUN
ajm-7907	99	28	resulting	result	VERB
ajm-7907	99	29	from	from	ADP
ajm-7907	99	30	changes	change	NOUN
ajm-7907	99	31	in	in	ADP
ajm-7907	99	32	instrument	instrument	NOUN
ajm-7907	99	33	-	-	PUNCT
ajm-7907	99	34	specific	specific	ADJ
ajm-7907	99	35	credit	credit	NOUN
ajm-7907	99	36	risk	risk	NOUN
ajm-7907	99	37	,	,	PUNCT
ajm-7907	99	38	along	along	ADP
ajm-7907	99	39	with	with	ADP
ajm-7907	99	40	the	the	DET
ajm-7907	99	41	methods	method	NOUN
ajm-7907	99	42	used	use	VERB
ajm-7907	99	43	to	to	PART
ajm-7907	99	44	determine	determine	VERB
ajm-7907	99	45	these	these	DET
ajm-7907	99	46	amounts	amount	NOUN
ajm-7907	99	47	.	.	PUNCT
ajm-7907	100	1	annual	annual	ADJ
ajm-7907	100	2	financial	financial	ADJ
ajm-7907	100	3	reports	report	NOUN
ajm-7907	100	4	require	require	VERB
ajm-7907	100	5	the	the	DET
ajm-7907	100	6	disclosure	disclosure	NOUN
ajm-7907	100	7	of	of	ADP
ajm-7907	100	8	methods	method	NOUN
ajm-7907	100	9	and	and	CCONJ
ajm-7907	100	10	significant	significant	ADJ
ajm-7907	100	11	assumptions	assumption	NOUN
ajm-7907	100	12	used	use	VERB
ajm-7907	100	13	to	to	PART
ajm-7907	100	14	estimate	estimate	VERB
ajm-7907	100	15	fair	fair	ADJ
ajm-7907	100	16	value	value	NOUN
ajm-7907	100	17	.	.	PUNCT
ajm-7907	101	1	sfas	sfas	PROPN
ajm-7907	101	2	no	no	INTJ
ajm-7907	101	3	.	.	PROPN
ajm-7907	102	1	119	119	NUM
ajm-7907	102	2	was	be	AUX
ajm-7907	102	3	combined	combine	VERB
ajm-7907	102	4	with	with	ADP
ajm-7907	102	5	various	various	ADJ
ajm-7907	102	6	derivative	derivative	ADJ
ajm-7907	102	7	accounting	accounting	NOUN
ajm-7907	102	8	standards	standard	NOUN
ajm-7907	102	9	to	to	PART
ajm-7907	102	10	become	become	VERB
ajm-7907	102	11	asc	asc	PROPN
ajm-7907	102	12	815	815	NUM
ajm-7907	102	13	derivatives	derivative	NOUN
ajm-7907	102	14	and	and	CCONJ
ajm-7907	102	15	hedging	hedging	NOUN
ajm-7907	102	16	(	(	PUNCT
ajm-7907	102	17	fasb	fasb	NOUN
ajm-7907	102	18	,	,	PUNCT
ajm-7907	102	19	2009d	2009d	NUM
ajm-7907	102	20	)	)	PUNCT
ajm-7907	102	21	.	.	PUNCT
ajm-7907	103	1	the	the	DET
ajm-7907	103	2	codification	codification	NOUN
ajm-7907	103	3	provides	provide	VERB
ajm-7907	103	4	transparent	transparent	ADJ
ajm-7907	103	5	and	and	CCONJ
ajm-7907	103	6	consistent	consistent	ADJ
ajm-7907	103	7	format	format	NOUN
ajm-7907	103	8	in	in	ADP
ajm-7907	103	9	about	about	ADP
ajm-7907	103	10	its	its	PRON
ajm-7907	103	11	derivatives	derivative	NOUN
ajm-7907	103	12	and	and	CCONJ
ajm-7907	103	13	hedging	hedging	NOUN
ajm-7907	103	14	activities	activity	NOUN
ajm-7907	103	15	while	while	SCONJ
ajm-7907	103	16	aligning	align	VERB
ajm-7907	103	17	financial	financial	ADJ
ajm-7907	103	18	reporting	reporting	NOUN
ajm-7907	103	19	with	with	ADP
ajm-7907	103	20	risk	risk	NOUN
ajm-7907	103	21	management	management	NOUN
ajm-7907	103	22	strategies	strategy	NOUN
ajm-7907	103	23	.	.	PUNCT
ajm-7907	104	1	the	the	DET
ajm-7907	104	2	standard	standard	NOUN
ajm-7907	104	3	is	be	AUX
ajm-7907	104	4	complex	complex	ADJ
ajm-7907	104	5	due	due	ADP
ajm-7907	104	6	to	to	ADP
ajm-7907	104	7	its	its	PRON
ajm-7907	104	8	extensive	extensive	ADJ
ajm-7907	104	9	requirements	requirement	NOUN
ajm-7907	104	10	,	,	PUNCT
ajm-7907	104	11	including	include	VERB
ajm-7907	104	12	documentation	documentation	NOUN
ajm-7907	104	13	and	and	CCONJ
ajm-7907	104	14	fair	fair	ADJ
ajm-7907	104	15	value	value	NOUN
ajm-7907	104	16	measurement	measurement	NOUN
ajm-7907	104	17	.	.	PUNCT
ajm-7907	105	1	guidance	guidance	NOUN
ajm-7907	105	2	compliance	compliance	NOUN
ajm-7907	105	3	can	can	AUX
ajm-7907	105	4	lead	lead	VERB
ajm-7907	105	5	to	to	ADP
ajm-7907	105	6	improved	improved	ADJ
ajm-7907	105	7	transparency	transparency	NOUN
ajm-7907	105	8	,	,	PUNCT
ajm-7907	105	9	enhanced	enhance	VERB
ajm-7907	105	10	risk	risk	NOUN
ajm-7907	105	11	management	management	NOUN
ajm-7907	105	12	,	,	PUNCT
ajm-7907	105	13	and	and	CCONJ
ajm-7907	105	14	reduced	reduce	VERB
ajm-7907	105	15	financial	financial	ADJ
ajm-7907	105	16	volatility	volatility	NOUN
ajm-7907	105	17	.	.	PUNCT
ajm-7907	106	1	overall	overall	ADV
ajm-7907	106	2	,	,	PUNCT
ajm-7907	106	3	asc	asc	PROPN
ajm-7907	106	4	815	815	NUM
ajm-7907	106	5	establishes	establish	VERB
ajm-7907	106	6	the	the	DET
ajm-7907	106	7	accounting	accounting	NOUN
ajm-7907	106	8	framework	framework	NOUN
ajm-7907	106	9	for	for	ADP
ajm-7907	106	10	derivative	derivative	ADJ
ajm-7907	106	11	and	and	CCONJ
ajm-7907	106	12	hedging	hedging	NOUN
ajm-7907	106	13	instruments	instrument	NOUN
ajm-7907	106	14	and	and	CCONJ
ajm-7907	106	15	activities	activity	NOUN
ajm-7907	106	16	to	to	PART
ajm-7907	106	17	promote	promote	VERB
ajm-7907	106	18	financial	financial	ADJ
ajm-7907	106	19	reporting	reporting	NOUN
ajm-7907	106	20	transparency	transparency	NOUN
ajm-7907	106	21	and	and	CCONJ
ajm-7907	106	22	consistency	consistency	NOUN
ajm-7907	106	23	.	.	PUNCT
ajm-7907	107	1	sfas	sfas	PROPN
ajm-7907	107	2	no	no	INTJ
ajm-7907	107	3	.	.	PROPN
ajm-7907	108	1	157	157	NUM
ajm-7907	108	2	was	be	AUX
ajm-7907	108	3	combined	combine	VERB
ajm-7907	108	4	with	with	ADP
ajm-7907	108	5	amendments	amendment	NOUN
ajm-7907	108	6	and	and	CCONJ
ajm-7907	108	7	updates	update	NOUN
ajm-7907	108	8	to	to	PART
ajm-7907	108	9	become	become	VERB
ajm-7907	108	10	asc	asc	PROPN
ajm-7907	108	11	820	820	NUM
ajm-7907	108	12	fair	fair	ADJ
ajm-7907	108	13	value	value	NOUN
ajm-7907	108	14	measurements	measurement	NOUN
ajm-7907	108	15	(	(	PUNCT
ajm-7907	108	16	fasb	fasb	NOUN
ajm-7907	108	17	,	,	PUNCT
ajm-7907	108	18	2009e	2009e	NUM
ajm-7907	108	19	)	)	PUNCT
ajm-7907	108	20	.	.	PUNCT
ajm-7907	109	1	since	since	SCONJ
ajm-7907	109	2	there	there	PRON
ajm-7907	109	3	was	be	VERB
ajm-7907	109	4	no	no	DET
ajm-7907	109	5	prior	prior	ADJ
ajm-7907	109	6	guidance	guidance	NOUN
ajm-7907	109	7	to	to	PART
ajm-7907	109	8	define	define	VERB
ajm-7907	109	9	fair	fair	ADJ
ajm-7907	109	10	value	value	NOUN
ajm-7907	109	11	,	,	PUNCT
ajm-7907	109	12	asc	asc	PROPN
ajm-7907	109	13	820	820	NUM
ajm-7907	109	14	defines	define	VERB
ajm-7907	109	15	fair	fair	ADJ
ajm-7907	109	16	value	value	NOUN
ajm-7907	109	17	as	as	ADP
ajm-7907	109	18	the	the	DET
ajm-7907	109	19	amount	amount	NOUN
ajm-7907	109	20	an	an	DET
ajm-7907	109	21	asset	asset	NOUN
ajm-7907	109	22	/	/	SYM
ajm-7907	109	23	liability	liability	NOUN
ajm-7907	109	24	can	can	AUX
ajm-7907	109	25	be	be	AUX
ajm-7907	109	26	traded	trade	VERB
ajm-7907	109	27	as	as	ADP
ajm-7907	109	28	of	of	ADP
ajm-7907	109	29	the	the	DET
ajm-7907	109	30	balance	balance	NOUN
ajm-7907	109	31	sheet	sheet	NOUN
ajm-7907	109	32	date	date	NOUN
ajm-7907	109	33	–	–	PUNCT
ajm-7907	109	34	also	also	ADV
ajm-7907	109	35	known	know	VERB
ajm-7907	109	36	as	as	ADP
ajm-7907	109	37	the	the	DET
ajm-7907	109	38	exit	exit	NOUN
ajm-7907	109	39	price	price	NOUN
ajm-7907	109	40	.	.	PUNCT
ajm-7907	110	1	in	in	ADP
ajm-7907	110	2	addition	addition	NOUN
ajm-7907	110	3	,	,	PUNCT
ajm-7907	110	4	asc	asc	PROPN
ajm-7907	110	5	820	820	NUM
ajm-7907	110	6	allows	allow	VERB
ajm-7907	110	7	assets	asset	NOUN
ajm-7907	110	8	or	or	CCONJ
ajm-7907	110	9	liabilities	liability	NOUN
ajm-7907	110	10	to	to	PART
ajm-7907	110	11	be	be	AUX
ajm-7907	110	12	either	either	CCONJ
ajm-7907	110	13	grouped	group	VERB
ajm-7907	110	14	or	or	CCONJ
ajm-7907	110	15	stand	stand	VERB
ajm-7907	110	16	alone	alone	ADV
ajm-7907	110	17	in	in	ADP
ajm-7907	110	18	a	a	DET
ajm-7907	110	19	transaction	transaction	NOUN
ajm-7907	110	20	.	.	PUNCT
ajm-7907	111	1	grouped	group	VERB
ajm-7907	111	2	items	item	NOUN
ajm-7907	111	3	may	may	AUX
ajm-7907	111	4	include	include	VERB
ajm-7907	111	5	business	business	NOUN
ajm-7907	111	6	units	unit	NOUN
ajm-7907	111	7	,	,	PUNCT
ajm-7907	111	8	an	an	DET
ajm-7907	111	9	entire	entire	ADJ
ajm-7907	111	10	business	business	NOUN
ajm-7907	111	11	,	,	PUNCT
ajm-7907	111	12	standalone	standalone	ADJ
ajm-7907	111	13	items	item	NOUN
ajm-7907	111	14	,	,	PUNCT
ajm-7907	111	15	marketable	marketable	ADJ
ajm-7907	111	16	security	security	NOUN
ajm-7907	111	17	,	,	PUNCT
ajm-7907	111	18	or	or	CCONJ
ajm-7907	111	19	fixed	fix	VERB
ajm-7907	111	20	assets	asset	NOUN
ajm-7907	111	21	.	.	PUNCT
ajm-7907	112	1	asc	asc	PROPN
ajm-7907	112	2	820	820	PROPN
ajm-7907	112	3	also	also	ADV
ajm-7907	112	4	defines	define	VERB
ajm-7907	112	5	three	three	NUM
ajm-7907	112	6	approaches	approach	NOUN
ajm-7907	112	7	to	to	ADP
ajm-7907	112	8	valuing	value	VERB
ajm-7907	112	9	the	the	DET
ajm-7907	112	10	fair	fair	ADJ
ajm-7907	112	11	value	value	NOUN
ajm-7907	112	12	of	of	ADP
ajm-7907	112	13	asset	asset	NOUN
ajm-7907	112	14	or	or	CCONJ
ajm-7907	112	15	liability	liability	NOUN
ajm-7907	112	16	(	(	PUNCT
ajm-7907	112	17	emerson	emerson	PROPN
ajm-7907	112	18	et	et	PROPN
ajm-7907	112	19	al	al	PROPN
ajm-7907	112	20	.	.	PROPN
ajm-7907	112	21	,	,	PUNCT
ajm-7907	112	22	2010	2010	NUM
ajm-7907	112	23	):	):	PUNCT
ajm-7907	112	24	market	market	NOUN
ajm-7907	112	25	approach	approach	NOUN
ajm-7907	112	26	:	:	PUNCT
ajm-7907	112	27	compare	compare	VERB
ajm-7907	112	28	value	value	NOUN
ajm-7907	112	29	to	to	ADP
ajm-7907	112	30	similar	similar	ADJ
ajm-7907	112	31	assets	asset	NOUN
ajm-7907	112	32	or	or	CCONJ
ajm-7907	112	33	liabilities	liability	NOUN
ajm-7907	112	34	income	income	NOUN
ajm-7907	112	35	approach	approach	NOUN
ajm-7907	112	36	:	:	PUNCT
ajm-7907	112	37	converted	convert	VERB
ajm-7907	112	38	to	to	ADP
ajm-7907	112	39	present	present	ADJ
ajm-7907	112	40	value	value	NOUN
ajm-7907	112	41	by	by	ADP
ajm-7907	112	42	using	use	VERB
ajm-7907	112	43	discount	discount	NOUN
ajm-7907	112	44	rate	rate	NOUN
ajm-7907	112	45	from	from	ADP
ajm-7907	112	46	cash	cash	NOUN
ajm-7907	112	47	flows	flow	NOUN
ajm-7907	112	48	cost	cost	NOUN
ajm-7907	112	49	approach	approach	NOUN
ajm-7907	112	50	:	:	PUNCT
ajm-7907	112	51	creates	create	VERB
ajm-7907	112	52	value	value	NOUN
ajm-7907	112	53	from	from	ADP
ajm-7907	112	54	a	a	DET
ajm-7907	112	55	theoretical	theoretical	ADJ
ajm-7907	112	56	replacement	replacement	NOUN
ajm-7907	112	57	perspective	perspective	NOUN
ajm-7907	112	58	.	.	PUNCT
ajm-7907	113	1	with	with	ADP
ajm-7907	113	2	the	the	DET
ajm-7907	113	3	means	mean	NOUN
ajm-7907	113	4	to	to	PART
ajm-7907	113	5	determine	determine	VERB
ajm-7907	113	6	the	the	DET
ajm-7907	113	7	fair	fair	ADJ
ajm-7907	113	8	value	value	NOUN
ajm-7907	113	9	,	,	PUNCT
ajm-7907	113	10	asc	asc	PROPN
ajm-7907	113	11	820	820	NUM
ajm-7907	113	12	identified	identify	VERB
ajm-7907	113	13	the	the	DET
ajm-7907	113	14	three	three	NUM
ajm-7907	113	15	levels	level	NOUN
ajm-7907	113	16	of	of	ADP
ajm-7907	113	17	value	value	NOUN
ajm-7907	113	18	recognition	recognition	NOUN
ajm-7907	113	19	hierarchy	hierarchy	NOUN
ajm-7907	113	20	.	.	PUNCT
ajm-7907	114	1	level	level	NOUN
ajm-7907	114	2	1	1	NUM
ajm-7907	114	3	is	be	AUX
ajm-7907	114	4	the	the	DET
ajm-7907	114	5	most	most	ADV
ajm-7907	114	6	reliable	reliable	ADJ
ajm-7907	114	7	value	value	NOUN
ajm-7907	114	8	because	because	SCONJ
ajm-7907	114	9	the	the	DET
ajm-7907	114	10	items	item	NOUN
ajm-7907	114	11	have	have	VERB
ajm-7907	114	12	an	an	DET
ajm-7907	114	13	available	available	ADJ
ajm-7907	114	14	value	value	NOUN
ajm-7907	114	15	derived	derive	VERB
ajm-7907	114	16	from	from	ADP
ajm-7907	114	17	an	an	DET
ajm-7907	114	18	active	active	ADJ
ajm-7907	114	19	market	market	NOUN
ajm-7907	114	20	or	or	CCONJ
ajm-7907	114	21	exchange	exchange	NOUN
ajm-7907	114	22	,	,	PUNCT
ajm-7907	114	23	such	such	ADJ
ajm-7907	114	24	as	as	ADP
ajm-7907	114	25	the	the	DET
ajm-7907	114	26	nyse	nyse	PROPN
ajm-7907	114	27	.	.	PUNCT
ajm-7907	115	1	level	level	NOUN
ajm-7907	115	2	2	2	NUM
ajm-7907	115	3	values	value	NOUN
ajm-7907	115	4	are	be	AUX
ajm-7907	115	5	derived	derive	VERB
ajm-7907	115	6	for	for	ADP
ajm-7907	115	7	items	item	NOUN
ajm-7907	115	8	that	that	PRON
ajm-7907	115	9	do	do	AUX
ajm-7907	115	10	not	not	PART
ajm-7907	115	11	have	have	VERB
ajm-7907	115	12	analogous	analogous	ADJ
ajm-7907	115	13	items	item	NOUN
ajm-7907	115	14	exchanged	exchange	VERB
ajm-7907	115	15	in	in	ADP
ajm-7907	115	16	the	the	DET
ajm-7907	115	17	marketplace	marketplace	NOUN
ajm-7907	115	18	thus	thus	ADV
ajm-7907	115	19	a	a	DET
ajm-7907	115	20	value	value	NOUN
ajm-7907	115	21	can	can	AUX
ajm-7907	115	22	not	not	PART
ajm-7907	115	23	be	be	AUX
ajm-7907	115	24	easily	easily	ADV
ajm-7907	115	25	or	or	CCONJ
ajm-7907	115	26	consistently	consistently	ADV
ajm-7907	115	27	determined	determine	VERB
ajm-7907	115	28	with	with	ADP
ajm-7907	115	29	an	an	DET
ajm-7907	115	30	accurate	accurate	ADJ
ajm-7907	115	31	value	value	NOUN
ajm-7907	115	32	.	.	PUNCT
ajm-7907	116	1	therefore	therefore	ADV
ajm-7907	116	2	,	,	PUNCT
ajm-7907	116	3	level	level	NOUN
ajm-7907	116	4	2	2	NUM
ajm-7907	116	5	values	value	NOUN
ajm-7907	116	6	are	be	AUX
ajm-7907	116	7	assigned	assign	VERB
ajm-7907	116	8	values	value	NOUN
ajm-7907	116	9	obtained	obtain	VERB
ajm-7907	116	10	from	from	ADP
ajm-7907	116	11	appraisals	appraisal	NOUN
ajm-7907	116	12	or	or	CCONJ
ajm-7907	116	13	comparable	comparable	ADJ
ajm-7907	116	14	item	item	NOUN
ajm-7907	116	15	sales	sale	NOUN
ajm-7907	116	16	.	.	PUNCT
ajm-7907	117	1	level	level	NOUN
ajm-7907	117	2	3	3	NUM
ajm-7907	117	3	values	value	NOUN
ajm-7907	117	4	are	be	AUX
ajm-7907	117	5	more	more	ADV
ajm-7907	117	6	difficult	difficult	ADJ
ajm-7907	117	7	to	to	PART
ajm-7907	117	8	determine	determine	VERB
ajm-7907	117	9	fair	fair	ADJ
ajm-7907	117	10	value	value	NOUN
ajm-7907	117	11	due	due	ADP
ajm-7907	117	12	to	to	ADP
ajm-7907	117	13	their	their	PRON
ajm-7907	117	14	not	not	PART
ajm-7907	117	15	having	have	VERB
ajm-7907	117	16	a	a	DET
ajm-7907	117	17	marketplace	marketplace	NOUN
ajm-7907	117	18	or	or	CCONJ
ajm-7907	117	19	comparable	comparable	ADJ
ajm-7907	117	20	basis	basis	NOUN
ajm-7907	117	21	for	for	ADP
ajm-7907	117	22	value	value	NOUN
ajm-7907	117	23	determination	determination	NOUN
ajm-7907	117	24	.	.	PUNCT
ajm-7907	118	1	the	the	DET
ajm-7907	118	2	entity	entity	NOUN
ajm-7907	118	3	with	with	ADP
ajm-7907	118	4	these	these	DET
ajm-7907	118	5	assets	asset	NOUN
ajm-7907	118	6	or	or	CCONJ
ajm-7907	118	7	liabilities	liability	NOUN
ajm-7907	118	8	must	must	AUX
ajm-7907	118	9	use	use	VERB
ajm-7907	118	10	their	their	PRON
ajm-7907	118	11	judgement	judgement	NOUN
ajm-7907	118	12	to	to	PART
ajm-7907	118	13	estimate	estimate	VERB
ajm-7907	118	14	the	the	DET
ajm-7907	118	15	item	item	NOUN
ajm-7907	118	16	’s	’s	PART
ajm-7907	118	17	value	value	NOUN
ajm-7907	118	18	or	or	CCONJ
ajm-7907	118	19	consult	consult	VERB
ajm-7907	118	20	an	an	DET
ajm-7907	118	21	outside	outside	ADJ
ajm-7907	118	22	valuation	valuation	NOUN
ajm-7907	118	23	expert	expert	NOUN
ajm-7907	118	24	to	to	PART
ajm-7907	118	25	determine	determine	VERB
ajm-7907	118	26	an	an	DET
ajm-7907	118	27	appropriate	appropriate	ADJ
ajm-7907	118	28	fair	fair	ADJ
ajm-7907	118	29	value	value	NOUN
ajm-7907	118	30	.	.	PUNCT
ajm-7907	119	1	the	the	DET
ajm-7907	119	2	three	three	NUM
ajm-7907	119	3	levels	level	NOUN
ajm-7907	119	4	within	within	ADP
ajm-7907	119	5	the	the	DET
ajm-7907	119	6	value	value	NOUN
ajm-7907	119	7	hierarchy	hierarchy	NOUN
ajm-7907	119	8	can	can	AUX
ajm-7907	119	9	be	be	AUX
ajm-7907	119	10	categorized	categorize	VERB
ajm-7907	119	11	into	into	ADP
ajm-7907	119	12	two	two	NUM
ajm-7907	119	13	groups	group	NOUN
ajm-7907	119	14	:	:	PUNCT
ajm-7907	119	15	observable	observable	ADJ
ajm-7907	119	16	and	and	CCONJ
ajm-7907	119	17	unobservable	unobservable	ADJ
ajm-7907	119	18	.	.	PUNCT
ajm-7907	120	1	observable	observable	ADJ
ajm-7907	120	2	items	item	NOUN
ajm-7907	120	3	are	be	AUX
ajm-7907	120	4	those	those	PRON
ajm-7907	120	5	with	with	ADP
ajm-7907	120	6	a	a	DET
ajm-7907	120	7	fair	fair	ADJ
ajm-7907	120	8	value	value	NOUN
ajm-7907	120	9	that	that	PRON
ajm-7907	120	10	can	can	AUX
ajm-7907	120	11	be	be	AUX
ajm-7907	120	12	obtained	obtain	VERB
ajm-7907	120	13	from	from	ADP
ajm-7907	120	14	an	an	DET
ajm-7907	120	15	outside	outside	ADJ
ajm-7907	120	16	source	source	NOUN
ajm-7907	120	17	or	or	CCONJ
ajm-7907	120	18	marketplace	marketplace	NOUN
ajm-7907	120	19	.	.	PUNCT
ajm-7907	121	1	unobservable	unobservable	ADJ
ajm-7907	121	2	items	item	NOUN
ajm-7907	121	3	are	be	AUX
ajm-7907	121	4	those	those	PRON
ajm-7907	121	5	the	the	DET
ajm-7907	121	6	entity	entity	NOUN
ajm-7907	121	7	owns	own	VERB
ajm-7907	121	8	that	that	SCONJ
ajm-7907	121	9	due	due	ADP
ajm-7907	121	10	to	to	ADP
ajm-7907	121	11	lack	lack	NOUN
ajm-7907	121	12	of	of	ADP
ajm-7907	121	13	a	a	DET
ajm-7907	121	14	market	market	NOUN
ajm-7907	121	15	must	must	AUX
ajm-7907	121	16	employ	employ	VERB
ajm-7907	121	17	a	a	DET
ajm-7907	121	18	comparable	comparable	ADJ
ajm-7907	121	19	value	value	NOUN
ajm-7907	121	20	,	,	PUNCT
ajm-7907	121	21	the	the	DET
ajm-7907	121	22	present	present	ADJ
ajm-7907	121	23	value	value	NOUN
ajm-7907	121	24	of	of	ADP
ajm-7907	121	25	future	future	ADJ
ajm-7907	121	26	cash	cash	NOUN
ajm-7907	121	27	flows	flow	NOUN
ajm-7907	121	28	,	,	PUNCT
ajm-7907	121	29	or	or	CCONJ
ajm-7907	121	30	a	a	DET
ajm-7907	121	31	reasonable	reasonable	ADJ
ajm-7907	121	32	estimate	estimate	NOUN
ajm-7907	121	33	to	to	PART
ajm-7907	121	34	value	value	VERB
ajm-7907	121	35	the	the	DET
ajm-7907	121	36	asset	asset	NOUN
ajm-7907	121	37	or	or	CCONJ
ajm-7907	121	38	liability	liability	NOUN
ajm-7907	121	39	(	(	PUNCT
ajm-7907	121	40	ketz	ketz	NOUN
ajm-7907	121	41	,	,	PUNCT
ajm-7907	121	42	2003	2003	NUM
ajm-7907	121	43	;	;	PUNCT
ajm-7907	121	44	collins	collin	NOUN
ajm-7907	121	45	,	,	PUNCT
ajm-7907	121	46	2020	2020	NUM
ajm-7907	121	47	)	)	PUNCT
ajm-7907	121	48	.	.	PUNCT
ajm-7907	122	1	statement	statement	NOUN
ajm-7907	122	2	of	of	ADP
ajm-7907	122	3	financial	financial	ADJ
ajm-7907	122	4	position	position	NOUN
ajm-7907	122	5	values	value	NOUN
ajm-7907	122	6	several	several	ADJ
ajm-7907	122	7	valuation	valuation	NOUN
ajm-7907	122	8	methods	method	NOUN
ajm-7907	122	9	are	be	AUX
ajm-7907	122	10	prescribed	prescribe	VERB
ajm-7907	122	11	as	as	ADP
ajm-7907	122	12	part	part	NOUN
ajm-7907	122	13	of	of	ADP
ajm-7907	122	14	gaap	gaap	PROPN
ajm-7907	122	15	guidance	guidance	NOUN
ajm-7907	122	16	to	to	PART
ajm-7907	122	17	report	report	VERB
ajm-7907	122	18	the	the	DET
ajm-7907	122	19	assets	asset	NOUN
ajm-7907	122	20	and	and	CCONJ
ajm-7907	122	21	liabilities	liability	NOUN
ajm-7907	122	22	displayed	display	VERB
ajm-7907	122	23	on	on	ADP
ajm-7907	122	24	an	an	DET
ajm-7907	122	25	entity	entity	NOUN
ajm-7907	122	26	’s	’s	PART
ajm-7907	122	27	statement	statement	NOUN
ajm-7907	122	28	of	of	ADP
ajm-7907	122	29	financial	financial	ADJ
ajm-7907	122	30	position	position	NOUN
ajm-7907	122	31	.	.	PUNCT
ajm-7907	123	1	fair	fair	ADJ
ajm-7907	123	2	value	value	NOUN
ajm-7907	123	3	is	be	AUX
ajm-7907	123	4	one	one	NUM
ajm-7907	123	5	of	of	ADP
ajm-7907	123	6	the	the	DET
ajm-7907	123	7	valuation	valuation	NOUN
ajm-7907	123	8	methods	method	NOUN
ajm-7907	123	9	used	use	VERB
ajm-7907	123	10	in	in	ADP
ajm-7907	123	11	financial	financial	ADJ
ajm-7907	123	12	accounting	accounting	NOUN
ajm-7907	123	13	,	,	PUNCT
ajm-7907	123	14	defined	define	VERB
ajm-7907	123	15	by	by	ADP
ajm-7907	123	16	gaap	gaap	PROPN
ajm-7907	123	17	in	in	ADP
ajm-7907	123	18	asc	asc	PROPN
ajm-7907	123	19	820	820	NUM
ajm-7907	123	20	(	(	PUNCT
ajm-7907	123	21	fasb	fasb	NOUN
ajm-7907	123	22	,	,	PUNCT
ajm-7907	123	23	2009e	2009e	NUM
ajm-7907	123	24	)	)	PUNCT
ajm-7907	123	25	as	as	ADP
ajm-7907	123	26	the	the	DET
ajm-7907	123	27	price	price	NOUN
ajm-7907	123	28	that	that	PRON
ajm-7907	123	29	would	would	AUX
ajm-7907	123	30	be	be	AUX
ajm-7907	123	31	received	receive	VERB
ajm-7907	123	32	to	to	PART
ajm-7907	123	33	sell	sell	VERB
ajm-7907	123	34	an	an	DET
ajm-7907	123	35	asset	asset	NOUN
ajm-7907	123	36	or	or	CCONJ
ajm-7907	123	37	paid	pay	VERB
ajm-7907	123	38	to	to	PART
ajm-7907	123	39	transfer	transfer	VERB
ajm-7907	123	40	a	a	DET
ajm-7907	123	41	liability	liability	NOUN
ajm-7907	123	42	in	in	ADP
ajm-7907	123	43	an	an	DET
ajm-7907	123	44	orderly	orderly	ADJ
ajm-7907	123	45	transaction	transaction	NOUN
ajm-7907	123	46	between	between	ADP
ajm-7907	123	47	market	market	NOUN
ajm-7907	123	48	participants	participant	NOUN
ajm-7907	123	49	at	at	ADP
ajm-7907	123	50	the	the	DET
ajm-7907	123	51	measurement	measurement	NOUN
ajm-7907	123	52	date	date	NOUN
ajm-7907	123	53	.	.	PUNCT
ajm-7907	124	1	however	however	ADV
ajm-7907	124	2	,	,	PUNCT
ajm-7907	124	3	gaap	gaap	NOUN
ajm-7907	124	4	guidance	guidance	NOUN
ajm-7907	124	5	using	use	VERB
ajm-7907	124	6	fair	fair	ADJ
ajm-7907	124	7	value	value	NOUN
ajm-7907	124	8	is	be	AUX
ajm-7907	124	9	somewhat	somewhat	ADV
ajm-7907	124	10	limited	limited	ADJ
ajm-7907	124	11	to	to	ADP
ajm-7907	124	12	accounting	account	VERB
ajm-7907	124	13	for	for	ADP
ajm-7907	124	14	selected	select	VERB
ajm-7907	124	15	assets	asset	NOUN
ajm-7907	124	16	as	as	SCONJ
ajm-7907	124	17	the	the	DET
ajm-7907	124	18	use	use	NOUN
ajm-7907	124	19	of	of	ADP
ajm-7907	124	20	historical	historical	ADJ
ajm-7907	124	21	cost	cost	NOUN
ajm-7907	124	22	is	be	AUX
ajm-7907	124	23	more	more	ADV
ajm-7907	124	24	frequently	frequently	ADV
ajm-7907	124	25	advocated	advocate	VERB
ajm-7907	124	26	by	by	ADP
ajm-7907	124	27	the	the	DET
ajm-7907	124	28	fasb	fasb	NOUN
ajm-7907	124	29	(	(	PUNCT
ajm-7907	124	30	tojek	tojek	ADJ
ajm-7907	124	31	,	,	PUNCT
ajm-7907	124	32	2021	2021	NUM
ajm-7907	124	33	;	;	PUNCT
ajm-7907	124	34	leuz	leuz	PROPN
ajm-7907	124	35	&	&	CCONJ
ajm-7907	124	36	wysocki	wysocki	PROPN
ajm-7907	124	37	,	,	PUNCT
ajm-7907	124	38	2016	2016	NUM
ajm-7907	124	39	)	)	PUNCT
ajm-7907	124	40	.	.	PUNCT
ajm-7907	125	1	balance	balance	NOUN
ajm-7907	125	2	sheet	sheet	VERB
ajm-7907	125	3	the	the	DET
ajm-7907	125	4	balance	balance	NOUN
ajm-7907	125	5	sheet	sheet	NOUN
ajm-7907	125	6	comprises	comprise	VERB
ajm-7907	125	7	three	three	NUM
ajm-7907	125	8	main	main	ADJ
ajm-7907	125	9	elements	element	NOUN
ajm-7907	125	10	:	:	PUNCT
ajm-7907	125	11	assets	asset	NOUN
ajm-7907	125	12	,	,	PUNCT
ajm-7907	125	13	liabilities	liability	NOUN
ajm-7907	125	14	,	,	PUNCT
ajm-7907	125	15	and	and	CCONJ
ajm-7907	125	16	equity	equity	NOUN
ajm-7907	125	17	.	.	PUNCT
ajm-7907	126	1	assets	asset	NOUN
ajm-7907	126	2	are	be	AUX
ajm-7907	126	3	items	item	NOUN
ajm-7907	126	4	that	that	PRON
ajm-7907	126	5	the	the	DET
ajm-7907	126	6	entity	entity	NOUN
ajm-7907	126	7	has	have	AUX
ajm-7907	126	8	the	the	DET
ajm-7907	126	9	right	right	NOUN
ajm-7907	126	10	to	to	ADP
ajm-7907	126	11	its	its	PRON
ajm-7907	126	12	economic	economic	ADJ
ajm-7907	126	13	benefit	benefit	NOUN
ajm-7907	126	14	.	.	PUNCT
ajm-7907	127	1	liabilities	liability	NOUN
ajm-7907	127	2	are	be	AUX
ajm-7907	127	3	the	the	DET
ajm-7907	127	4	entity	entity	NOUN
ajm-7907	127	5	’s	’s	PART
ajm-7907	127	6	economic	economic	ADJ
ajm-7907	127	7	obligations	obligation	NOUN
ajm-7907	127	8	.	.	PUNCT
ajm-7907	128	1	equity	equity	NOUN
ajm-7907	128	2	is	be	AUX
ajm-7907	128	3	the	the	DET
ajm-7907	128	4	residual	residual	ADJ
ajm-7907	128	5	value	value	NOUN
ajm-7907	128	6	of	of	ADP
ajm-7907	128	7	the	the	DET
ajm-7907	128	8	assets	asset	NOUN
ajm-7907	128	9	after	after	ADP
ajm-7907	128	10	deducting	deduct	VERB
ajm-7907	128	11	the	the	DET
ajm-7907	128	12	liability	liability	NOUN
ajm-7907	128	13	obligations	obligation	NOUN
ajm-7907	128	14	and	and	CCONJ
ajm-7907	128	15	is	be	AUX
ajm-7907	128	16	accounted	account	VERB
ajm-7907	128	17	for	for	ADP
ajm-7907	128	18	by	by	ADP
ajm-7907	128	19	the	the	DET
ajm-7907	128	20	activities	activity	NOUN
ajm-7907	128	21	that	that	PRON
ajm-7907	128	22	contributed	contribute	VERB
ajm-7907	128	23	to	to	ADP
ajm-7907	128	24	the	the	DET
ajm-7907	128	25	asset	asset	NOUN
ajm-7907	128	26	less	less	ADJ
ajm-7907	128	27	liabilities	liability	NOUN
ajm-7907	128	28	difference	difference	NOUN
ajm-7907	128	29	.	.	PUNCT
ajm-7907	129	1	each	each	PRON
ajm-7907	129	2	of	of	ADP
ajm-7907	129	3	the	the	DET
ajm-7907	129	4	balance	balance	NOUN
ajm-7907	129	5	sheet	sheet	NOUN
ajm-7907	129	6	elements	element	NOUN
ajm-7907	129	7	has	have	VERB
ajm-7907	129	8	multiple	multiple	ADJ
ajm-7907	129	9	subclassifications	subclassification	NOUN
ajm-7907	129	10	that	that	PRON
ajm-7907	129	11	provide	provide	VERB
ajm-7907	129	12	information	information	NOUN
ajm-7907	129	13	for	for	ADP
ajm-7907	129	14	decision	decision	NOUN
ajm-7907	129	15	-	-	PUNCT
ajm-7907	129	16	making	making	NOUN
ajm-7907	129	17	.	.	PUNCT
ajm-7907	130	1	since	since	SCONJ
ajm-7907	130	2	the	the	DET
ajm-7907	130	3	three	three	NUM
ajm-7907	130	4	classifications	classification	NOUN
ajm-7907	130	5	represent	represent	VERB
ajm-7907	130	6	a	a	DET
ajm-7907	130	7	myriad	myriad	NOUN
ajm-7907	130	8	of	of	ADP
ajm-7907	130	9	transactions	transaction	NOUN
ajm-7907	130	10	,	,	PUNCT
ajm-7907	130	11	they	they	PRON
ajm-7907	130	12	are	be	AUX
ajm-7907	130	13	measured	measure	VERB
ajm-7907	130	14	using	use	VERB
ajm-7907	130	15	a	a	DET
ajm-7907	130	16	hybrid	hybrid	ADJ
ajm-7907	130	17	mix	mix	NOUN
ajm-7907	130	18	of	of	ADP
ajm-7907	130	19	recognition	recognition	NOUN
ajm-7907	130	20	methods	method	NOUN
ajm-7907	130	21	depending	depend	VERB
ajm-7907	130	22	on	on	ADP
ajm-7907	130	23	their	their	PRON
ajm-7907	130	24	68	68	NUM
ajm-7907	130	25	american	american	ADJ
ajm-7907	130	26	journal	journal	NOUN
ajm-7907	130	27	of	of	ADP
ajm-7907	130	28	management	management	NOUN
ajm-7907	130	29	vol	vol	NOUN
ajm-7907	130	30	.	.	PUNCT
ajm-7907	131	1	25(4	25(4	NOUN
ajm-7907	131	2	)	)	PUNCT
ajm-7907	131	3	2025	2025	NUM
ajm-7907	131	4	circumstance	circumstance	NOUN
ajm-7907	131	5	and	and	CCONJ
ajm-7907	131	6	available	available	ADJ
ajm-7907	131	7	information	information	NOUN
ajm-7907	131	8	.	.	PUNCT
ajm-7907	132	1	some	some	DET
ajm-7907	132	2	assets	asset	NOUN
ajm-7907	132	3	and	and	CCONJ
ajm-7907	132	4	liabilities	liability	NOUN
ajm-7907	132	5	are	be	AUX
ajm-7907	132	6	valued	value	VERB
ajm-7907	132	7	at	at	ADP
ajm-7907	132	8	historical	historical	ADJ
ajm-7907	132	9	cost	cost	NOUN
ajm-7907	132	10	,	,	PUNCT
ajm-7907	132	11	while	while	SCONJ
ajm-7907	132	12	others	other	NOUN
ajm-7907	132	13	are	be	AUX
ajm-7907	132	14	valued	value	VERB
ajm-7907	132	15	at	at	ADP
ajm-7907	132	16	fair	fair	ADJ
ajm-7907	132	17	value	value	NOUN
ajm-7907	132	18	.	.	PUNCT
ajm-7907	133	1	additionally	additionally	ADV
ajm-7907	133	2	,	,	PUNCT
ajm-7907	133	3	some	some	DET
ajm-7907	133	4	assets	asset	NOUN
ajm-7907	133	5	or	or	CCONJ
ajm-7907	133	6	liabilities	liability	NOUN
ajm-7907	133	7	are	be	AUX
ajm-7907	133	8	valued	value	VERB
ajm-7907	133	9	on	on	ADP
ajm-7907	133	10	another	another	DET
ajm-7907	133	11	basis	basis	NOUN
ajm-7907	133	12	,	,	PUNCT
ajm-7907	133	13	such	such	ADJ
ajm-7907	133	14	as	as	ADP
ajm-7907	133	15	the	the	DET
ajm-7907	133	16	lower	low	ADJ
ajm-7907	133	17	-	-	PUNCT
ajm-7907	133	18	of	of	ADP
ajm-7907	133	19	-	-	PUNCT
ajm-7907	133	20	cost	cost	NOUN
ajm-7907	133	21	-	-	PUNCT
ajm-7907	133	22	or	or	CCONJ
ajm-7907	133	23	-	-	PUNCT
ajm-7907	133	24	market	market	NOUN
ajm-7907	133	25	method	method	NOUN
ajm-7907	133	26	,	,	PUNCT
ajm-7907	133	27	e.g.	e.g.	ADV
ajm-7907	133	28	,	,	PUNCT
ajm-7907	133	29	inventory	inventory	NOUN
ajm-7907	133	30	.	.	PUNCT
ajm-7907	134	1	the	the	DET
ajm-7907	134	2	commonalities	commonality	NOUN
ajm-7907	134	3	and	and	CCONJ
ajm-7907	134	4	differences	difference	NOUN
ajm-7907	134	5	in	in	ADP
ajm-7907	134	6	the	the	DET
ajm-7907	134	7	balance	balance	NOUN
ajm-7907	134	8	sheet	sheet	NOUN
ajm-7907	134	9	account	account	NOUN
ajm-7907	134	10	measurements	measurement	NOUN
ajm-7907	134	11	exist	exist	VERB
ajm-7907	134	12	because	because	SCONJ
ajm-7907	134	13	they	they	PRON
ajm-7907	134	14	have	have	VERB
ajm-7907	134	15	different	different	ADJ
ajm-7907	134	16	sources	source	NOUN
ajm-7907	134	17	,	,	PUNCT
ajm-7907	134	18	value	value	NOUN
ajm-7907	134	19	formats	format	NOUN
ajm-7907	134	20	,	,	PUNCT
ajm-7907	134	21	life	life	NOUN
ajm-7907	134	22	spans	span	NOUN
ajm-7907	134	23	,	,	PUNCT
ajm-7907	134	24	and	and	CCONJ
ajm-7907	134	25	recognition	recognition	NOUN
ajm-7907	134	26	or	or	CCONJ
ajm-7907	134	27	measurement	measurement	NOUN
ajm-7907	134	28	procedures	procedure	NOUN
ajm-7907	134	29	.	.	PUNCT
ajm-7907	135	1	asc	asc	PROPN
ajm-7907	135	2	820	820	NUM
ajm-7907	135	3	defines	define	VERB
ajm-7907	135	4	fair	fair	ADJ
ajm-7907	135	5	value	value	NOUN
ajm-7907	135	6	as	as	SCONJ
ajm-7907	135	7	the	the	DET
ajm-7907	135	8	price	price	NOUN
ajm-7907	135	9	received	receive	VERB
ajm-7907	135	10	to	to	PART
ajm-7907	135	11	sell	sell	VERB
ajm-7907	135	12	an	an	DET
ajm-7907	135	13	asset	asset	NOUN
ajm-7907	135	14	or	or	CCONJ
ajm-7907	135	15	paid	pay	VERB
ajm-7907	135	16	to	to	PART
ajm-7907	135	17	transfer	transfer	VERB
ajm-7907	135	18	a	a	DET
ajm-7907	135	19	liability	liability	NOUN
ajm-7907	135	20	in	in	ADP
ajm-7907	135	21	an	an	DET
ajm-7907	135	22	orderly	orderly	ADJ
ajm-7907	135	23	transaction	transaction	NOUN
ajm-7907	135	24	between	between	ADP
ajm-7907	135	25	market	market	NOUN
ajm-7907	135	26	participants	participant	NOUN
ajm-7907	135	27	at	at	ADP
ajm-7907	135	28	the	the	DET
ajm-7907	135	29	measurement	measurement	NOUN
ajm-7907	135	30	date	date	NOUN
ajm-7907	135	31	(	(	PUNCT
ajm-7907	135	32	fasb	fasb	NOUN
ajm-7907	135	33	,	,	PUNCT
ajm-7907	135	34	2009e	2009e	NUM
ajm-7907	135	35	)	)	PUNCT
ajm-7907	135	36	.	.	PUNCT
ajm-7907	136	1	a	a	DET
ajm-7907	136	2	fair	fair	ADJ
ajm-7907	136	3	value	value	NOUN
ajm-7907	136	4	price	price	NOUN
ajm-7907	136	5	shows	show	VERB
ajm-7907	136	6	the	the	DET
ajm-7907	136	7	current	current	ADJ
ajm-7907	136	8	and	and	CCONJ
ajm-7907	136	9	intrinsic	intrinsic	ADJ
ajm-7907	136	10	worth	worth	NOUN
ajm-7907	136	11	of	of	ADP
ajm-7907	136	12	an	an	DET
ajm-7907	136	13	asset	asset	NOUN
ajm-7907	136	14	or	or	CCONJ
ajm-7907	136	15	a	a	DET
ajm-7907	136	16	liability	liability	NOUN
ajm-7907	136	17	and	and	CCONJ
ajm-7907	136	18	requires	require	VERB
ajm-7907	136	19	ongoing	ongoing	ADJ
ajm-7907	136	20	adjustments	adjustment	NOUN
ajm-7907	136	21	to	to	PART
ajm-7907	136	22	reflect	reflect	VERB
ajm-7907	136	23	changes	change	NOUN
ajm-7907	136	24	in	in	ADP
ajm-7907	136	25	market	market	NOUN
ajm-7907	136	26	conditions	condition	NOUN
ajm-7907	136	27	,	,	PUNCT
ajm-7907	136	28	potentially	potentially	ADV
ajm-7907	136	29	leading	lead	VERB
ajm-7907	136	30	to	to	ADP
ajm-7907	136	31	more	more	ADV
ajm-7907	136	32	dynamic	dynamic	ADJ
ajm-7907	136	33	financial	financial	ADJ
ajm-7907	136	34	reporting	reporting	NOUN
ajm-7907	136	35	(	(	PUNCT
ajm-7907	136	36	rascolean	rascolean	ADJ
ajm-7907	136	37	&	&	CCONJ
ajm-7907	136	38	rakos	rakos	PROPN
ajm-7907	136	39	,	,	PUNCT
ajm-7907	136	40	2016	2016	NUM
ajm-7907	136	41	)	)	PUNCT
ajm-7907	136	42	.	.	PUNCT
ajm-7907	137	1	there	there	PRON
ajm-7907	137	2	are	be	VERB
ajm-7907	137	3	three	three	NUM
ajm-7907	137	4	valuation	valuation	NOUN
ajm-7907	137	5	techniques	technique	NOUN
ajm-7907	137	6	used	use	VERB
ajm-7907	137	7	to	to	PART
ajm-7907	137	8	measure	measure	VERB
ajm-7907	137	9	fair	fair	ADJ
ajm-7907	137	10	value	value	NOUN
ajm-7907	137	11	,	,	PUNCT
ajm-7907	137	12	including	include	VERB
ajm-7907	137	13	the	the	DET
ajm-7907	137	14	market	market	NOUN
ajm-7907	137	15	approach	approach	NOUN
ajm-7907	137	16	,	,	PUNCT
ajm-7907	137	17	cost	cost	NOUN
ajm-7907	137	18	approach	approach	NOUN
ajm-7907	137	19	,	,	PUNCT
ajm-7907	137	20	and	and	CCONJ
ajm-7907	137	21	income	income	NOUN
ajm-7907	137	22	approach	approach	NOUN
ajm-7907	137	23	.	.	PUNCT
ajm-7907	138	1	the	the	DET
ajm-7907	138	2	fair	fair	ADJ
ajm-7907	138	3	value	value	NOUN
ajm-7907	138	4	for	for	ADP
ajm-7907	138	5	the	the	DET
ajm-7907	138	6	market	market	NOUN
ajm-7907	138	7	approach	approach	NOUN
ajm-7907	138	8	is	be	AUX
ajm-7907	138	9	measured	measure	VERB
ajm-7907	138	10	at	at	ADP
ajm-7907	138	11	the	the	DET
ajm-7907	138	12	market	market	NOUN
ajm-7907	138	13	prices	price	NOUN
ajm-7907	138	14	for	for	ADP
ajm-7907	138	15	identical	identical	ADJ
ajm-7907	138	16	or	or	CCONJ
ajm-7907	138	17	similar	similar	ADJ
ajm-7907	138	18	assets	asset	NOUN
ajm-7907	138	19	or	or	CCONJ
ajm-7907	138	20	liabilities	liability	NOUN
ajm-7907	138	21	.	.	PUNCT
ajm-7907	139	1	fair	fair	ADJ
ajm-7907	139	2	value	value	NOUN
ajm-7907	139	3	using	use	VERB
ajm-7907	139	4	the	the	DET
ajm-7907	139	5	cost	cost	NOUN
ajm-7907	139	6	approach	approach	NOUN
ajm-7907	139	7	is	be	AUX
ajm-7907	139	8	measured	measure	VERB
ajm-7907	139	9	at	at	ADP
ajm-7907	139	10	the	the	DET
ajm-7907	139	11	current	current	ADJ
ajm-7907	139	12	replacement	replacement	NOUN
ajm-7907	139	13	cost	cost	NOUN
ajm-7907	139	14	of	of	ADP
ajm-7907	139	15	a	a	DET
ajm-7907	139	16	transaction	transaction	NOUN
ajm-7907	139	17	determined	determine	VERB
ajm-7907	139	18	from	from	ADP
ajm-7907	139	19	a	a	DET
ajm-7907	139	20	hypothetical	hypothetical	ADJ
ajm-7907	139	21	market	market	NOUN
ajm-7907	139	22	participant	participant	NOUN
ajm-7907	139	23	’s	’s	PART
ajm-7907	139	24	perspective	perspective	NOUN
ajm-7907	139	25	.	.	PUNCT
ajm-7907	140	1	when	when	SCONJ
ajm-7907	140	2	an	an	DET
ajm-7907	140	3	income	income	NOUN
ajm-7907	140	4	approach	approach	NOUN
ajm-7907	140	5	is	be	AUX
ajm-7907	140	6	used	use	VERB
ajm-7907	140	7	,	,	PUNCT
ajm-7907	140	8	fair	fair	ADJ
ajm-7907	140	9	value	value	NOUN
ajm-7907	140	10	is	be	AUX
ajm-7907	140	11	measured	measure	VERB
ajm-7907	140	12	by	by	ADP
ajm-7907	140	13	converting	convert	VERB
ajm-7907	140	14	the	the	DET
ajm-7907	140	15	net	net	ADJ
ajm-7907	140	16	future	future	ADJ
ajm-7907	140	17	income	income	NOUN
ajm-7907	140	18	or	or	CCONJ
ajm-7907	140	19	expense	expense	NOUN
ajm-7907	140	20	cash	cash	NOUN
ajm-7907	140	21	flow	flow	NOUN
ajm-7907	140	22	amounts	amount	VERB
ajm-7907	140	23	into	into	ADP
ajm-7907	140	24	a	a	DET
ajm-7907	140	25	single	single	ADJ
ajm-7907	140	26	current	current	ADJ
ajm-7907	140	27	amount	amount	NOUN
ajm-7907	140	28	.	.	PUNCT
ajm-7907	141	1	these	these	DET
ajm-7907	141	2	techniques	technique	NOUN
ajm-7907	141	3	can	can	AUX
ajm-7907	141	4	be	be	AUX
ajm-7907	141	5	used	use	VERB
ajm-7907	141	6	individually	individually	ADV
ajm-7907	141	7	or	or	CCONJ
ajm-7907	141	8	in	in	ADP
ajm-7907	141	9	combination	combination	NOUN
ajm-7907	141	10	to	to	PART
ajm-7907	141	11	measure	measure	VERB
ajm-7907	141	12	the	the	DET
ajm-7907	141	13	fair	fair	ADJ
ajm-7907	141	14	value	value	NOUN
ajm-7907	141	15	of	of	ADP
ajm-7907	141	16	an	an	DET
ajm-7907	141	17	asset	asset	NOUN
ajm-7907	141	18	or	or	CCONJ
ajm-7907	141	19	liability	liability	NOUN
ajm-7907	141	20	(	(	PUNCT
ajm-7907	141	21	collins	collin	NOUN
ajm-7907	141	22	,	,	PUNCT
ajm-7907	141	23	2020	2020	NUM
ajm-7907	141	24	)	)	PUNCT
ajm-7907	141	25	.	.	PUNCT
ajm-7907	142	1	assets	asset	NOUN
ajm-7907	142	2	current	current	ADJ
ajm-7907	142	3	assets	asset	NOUN
ajm-7907	142	4	current	current	ADJ
ajm-7907	142	5	assets	asset	NOUN
ajm-7907	142	6	are	be	AUX
ajm-7907	142	7	items	item	NOUN
ajm-7907	142	8	that	that	PRON
ajm-7907	142	9	represent	represent	VERB
ajm-7907	142	10	what	what	PRON
ajm-7907	142	11	the	the	DET
ajm-7907	142	12	entity	entity	NOUN
ajm-7907	142	13	owns	own	VERB
ajm-7907	142	14	and	and	CCONJ
ajm-7907	142	15	are	be	AUX
ajm-7907	142	16	listed	list	VERB
ajm-7907	142	17	on	on	ADP
ajm-7907	142	18	the	the	DET
ajm-7907	142	19	balance	balance	NOUN
ajm-7907	142	20	sheet	sheet	NOUN
ajm-7907	142	21	in	in	ADP
ajm-7907	142	22	order	order	NOUN
ajm-7907	142	23	of	of	ADP
ajm-7907	142	24	their	their	PRON
ajm-7907	142	25	nearness	nearness	NOUN
ajm-7907	142	26	to	to	ADP
ajm-7907	142	27	liquidity	liquidity	NOUN
ajm-7907	142	28	or	or	CCONJ
ajm-7907	142	29	cash	cash	NOUN
ajm-7907	142	30	.	.	PUNCT
ajm-7907	143	1	they	they	PRON
ajm-7907	143	2	typically	typically	ADV
ajm-7907	143	3	have	have	VERB
ajm-7907	143	4	a	a	DET
ajm-7907	143	5	lifespan	lifespan	NOUN
ajm-7907	143	6	of	of	ADP
ajm-7907	143	7	one	one	NUM
ajm-7907	143	8	year	year	NOUN
ajm-7907	143	9	or	or	CCONJ
ajm-7907	143	10	less	less	ADJ
ajm-7907	143	11	.	.	PUNCT
ajm-7907	144	1	current	current	ADJ
ajm-7907	144	2	assets	asset	NOUN
ajm-7907	144	3	include	include	VERB
ajm-7907	144	4	cash	cash	NOUN
ajm-7907	144	5	,	,	PUNCT
ajm-7907	144	6	cash	cash	NOUN
ajm-7907	144	7	equivalents	equivalent	NOUN
ajm-7907	144	8	,	,	PUNCT
ajm-7907	144	9	receivables	receivables	NOUN
ajm-7907	144	10	,	,	PUNCT
ajm-7907	144	11	inventory	inventory	NOUN
ajm-7907	144	12	,	,	PUNCT
ajm-7907	144	13	and	and	CCONJ
ajm-7907	144	14	prepaid	prepaid	ADJ
ajm-7907	144	15	expenses	expense	NOUN
ajm-7907	144	16	.	.	PUNCT
ajm-7907	145	1	cash	cash	NOUN
ajm-7907	145	2	and	and	CCONJ
ajm-7907	145	3	receivables	receivables	NOUN
ajm-7907	145	4	cash	cash	NOUN
ajm-7907	145	5	,	,	PUNCT
ajm-7907	145	6	cash	cash	NOUN
ajm-7907	145	7	equivalents	equivalent	NOUN
ajm-7907	145	8	and	and	CCONJ
ajm-7907	145	9	prepaid	prepaid	ADJ
ajm-7907	145	10	expenses	expense	NOUN
ajm-7907	145	11	tend	tend	VERB
ajm-7907	145	12	to	to	PART
ajm-7907	145	13	be	be	AUX
ajm-7907	145	14	recognized	recognize	VERB
ajm-7907	145	15	at	at	ADP
ajm-7907	145	16	historical	historical	ADJ
ajm-7907	145	17	value	value	NOUN
ajm-7907	145	18	.	.	PUNCT
ajm-7907	146	1	receivables	receivable	NOUN
ajm-7907	146	2	are	be	AUX
ajm-7907	146	3	initially	initially	ADV
ajm-7907	146	4	recorded	record	VERB
ajm-7907	146	5	at	at	ADP
ajm-7907	146	6	their	their	PRON
ajm-7907	146	7	historical	historical	ADJ
ajm-7907	146	8	value	value	NOUN
ajm-7907	146	9	however	however	ADV
ajm-7907	146	10	they	they	PRON
ajm-7907	146	11	are	be	AUX
ajm-7907	146	12	adjusted	adjust	VERB
ajm-7907	146	13	annually	annually	ADV
ajm-7907	146	14	to	to	ADP
ajm-7907	146	15	their	their	PRON
ajm-7907	146	16	net	net	ADJ
ajm-7907	146	17	realizable	realizable	ADJ
ajm-7907	146	18	value	value	NOUN
ajm-7907	146	19	using	use	VERB
ajm-7907	146	20	an	an	DET
ajm-7907	146	21	aging	age	VERB
ajm-7907	146	22	process	process	NOUN
ajm-7907	146	23	to	to	PART
ajm-7907	146	24	identify	identify	VERB
ajm-7907	146	25	the	the	DET
ajm-7907	146	26	amount	amount	NOUN
ajm-7907	146	27	that	that	PRON
ajm-7907	146	28	is	be	AUX
ajm-7907	146	29	not	not	PART
ajm-7907	146	30	expected	expect	VERB
ajm-7907	146	31	to	to	PART
ajm-7907	146	32	be	be	AUX
ajm-7907	146	33	received	receive	VERB
ajm-7907	146	34	.	.	PUNCT
ajm-7907	147	1	the	the	DET
ajm-7907	147	2	amount	amount	NOUN
ajm-7907	147	3	of	of	ADP
ajm-7907	147	4	anticipated	anticipate	VERB
ajm-7907	147	5	nonpayment	nonpayment	NOUN
ajm-7907	147	6	is	be	AUX
ajm-7907	147	7	recognized	recognize	VERB
ajm-7907	147	8	as	as	ADP
ajm-7907	147	9	a	a	DET
ajm-7907	147	10	contra	contra	PROPN
ajm-7907	147	11	receivable	receivable	NOUN
ajm-7907	147	12	,	,	PUNCT
ajm-7907	147	13	such	such	ADJ
ajm-7907	147	14	as	as	ADP
ajm-7907	147	15	allowance	allowance	NOUN
ajm-7907	147	16	for	for	ADP
ajm-7907	147	17	nonpayment	nonpayment	NOUN
ajm-7907	147	18	if	if	SCONJ
ajm-7907	147	19	payment	payment	NOUN
ajm-7907	147	20	is	be	AUX
ajm-7907	147	21	judged	judge	VERB
ajm-7907	147	22	to	to	PART
ajm-7907	147	23	be	be	AUX
ajm-7907	147	24	possible	possible	ADJ
ajm-7907	147	25	or	or	CCONJ
ajm-7907	147	26	as	as	ADP
ajm-7907	147	27	an	an	DET
ajm-7907	147	28	expense	expense	NOUN
ajm-7907	147	29	if	if	SCONJ
ajm-7907	147	30	payment	payment	NOUN
ajm-7907	147	31	is	be	AUX
ajm-7907	147	32	not	not	PART
ajm-7907	147	33	anticipated	anticipate	VERB
ajm-7907	147	34	.	.	PUNCT
ajm-7907	148	1	inventories	inventory	NOUN
ajm-7907	148	2	according	accord	VERB
ajm-7907	148	3	to	to	ADP
ajm-7907	148	4	asc	asc	PROPN
ajm-7907	148	5	330	330	NUM
ajm-7907	148	6	(	(	PUNCT
ajm-7907	148	7	2009b	2009b	NUM
ajm-7907	148	8	)	)	PUNCT
ajm-7907	148	9	,	,	PUNCT
ajm-7907	148	10	inventories	inventory	NOUN
ajm-7907	148	11	are	be	AUX
ajm-7907	148	12	tangible	tangible	ADJ
ajm-7907	148	13	property	property	NOUN
ajm-7907	148	14	held	hold	VERB
ajm-7907	148	15	for	for	ADP
ajm-7907	148	16	resale	resale	NOUN
ajm-7907	148	17	or	or	CCONJ
ajm-7907	148	18	materials	material	NOUN
ajm-7907	148	19	to	to	PART
ajm-7907	148	20	be	be	AUX
ajm-7907	148	21	consumed	consume	VERB
ajm-7907	148	22	in	in	ADP
ajm-7907	148	23	the	the	DET
ajm-7907	148	24	production	production	NOUN
ajm-7907	148	25	of	of	ADP
ajm-7907	148	26	goods	good	NOUN
ajm-7907	148	27	or	or	CCONJ
ajm-7907	148	28	services	service	NOUN
ajm-7907	148	29	available	available	ADJ
ajm-7907	148	30	for	for	ADP
ajm-7907	148	31	sale	sale	NOUN
ajm-7907	148	32	.	.	PUNCT
ajm-7907	149	1	by	by	ADP
ajm-7907	149	2	reporting	report	VERB
ajm-7907	149	3	inventory	inventory	NOUN
ajm-7907	149	4	at	at	ADP
ajm-7907	149	5	the	the	DET
ajm-7907	149	6	lower	low	ADJ
ajm-7907	149	7	-	-	PUNCT
ajm-7907	149	8	ofcost	ofcost	NOUN
ajm-7907	149	9	-	-	PUNCT
ajm-7907	149	10	or	or	CCONJ
ajm-7907	149	11	-	-	PUNCT
ajm-7907	149	12	net	net	NOUN
ajm-7907	149	13	-	-	PUNCT
ajm-7907	149	14	realizable	realizable	ADJ
ajm-7907	149	15	-	-	PUNCT
ajm-7907	149	16	value	value	NOUN
ajm-7907	149	17	,	,	PUNCT
ajm-7907	149	18	a	a	DET
ajm-7907	149	19	conservative	conservative	ADJ
ajm-7907	149	20	approach	approach	NOUN
ajm-7907	149	21	is	be	AUX
ajm-7907	149	22	ensured	ensure	VERB
ajm-7907	149	23	that	that	PRON
ajm-7907	149	24	does	do	AUX
ajm-7907	149	25	not	not	PART
ajm-7907	149	26	overvalue	overvalue	VERB
ajm-7907	149	27	inventory	inventory	NOUN
ajm-7907	149	28	.	.	PUNCT
ajm-7907	150	1	following	follow	VERB
ajm-7907	150	2	its	its	PRON
ajm-7907	150	3	acquisition	acquisition	NOUN
ajm-7907	150	4	,	,	PUNCT
ajm-7907	150	5	management	management	NOUN
ajm-7907	150	6	tests	test	VERB
ajm-7907	150	7	the	the	DET
ajm-7907	150	8	inventory	inventory	NOUN
ajm-7907	150	9	to	to	PART
ajm-7907	150	10	ensure	ensure	VERB
ajm-7907	150	11	an	an	DET
ajm-7907	150	12	up	up	ADP
ajm-7907	150	13	-	-	PUNCT
ajm-7907	150	14	to	to	ADP
ajm-7907	150	15	-	-	PUNCT
ajm-7907	150	16	date	date	NOUN
ajm-7907	150	17	valuation	valuation	NOUN
ajm-7907	150	18	.	.	PUNCT
ajm-7907	151	1	inventory	inventory	NOUN
ajm-7907	151	2	value	value	NOUN
ajm-7907	151	3	may	may	AUX
ajm-7907	151	4	be	be	AUX
ajm-7907	151	5	reduced	reduce	VERB
ajm-7907	151	6	for	for	ADP
ajm-7907	151	7	several	several	ADJ
ajm-7907	151	8	reasons	reason	NOUN
ajm-7907	151	9	,	,	PUNCT
ajm-7907	151	10	such	such	ADJ
ajm-7907	151	11	as	as	ADP
ajm-7907	151	12	obsolescence	obsolescence	NOUN
ajm-7907	151	13	,	,	PUNCT
ajm-7907	151	14	damage	damage	NOUN
ajm-7907	151	15	,	,	PUNCT
ajm-7907	151	16	or	or	CCONJ
ajm-7907	151	17	missing	miss	VERB
ajm-7907	151	18	items	item	NOUN
ajm-7907	151	19	.	.	PUNCT
ajm-7907	152	1	these	these	DET
ajm-7907	152	2	periodic	periodic	ADJ
ajm-7907	152	3	remeasurements	remeasurement	NOUN
ajm-7907	152	4	reduce	reduce	VERB
ajm-7907	152	5	the	the	DET
ajm-7907	152	6	inventory	inventory	NOUN
ajm-7907	152	7	to	to	ADP
ajm-7907	152	8	its	its	PRON
ajm-7907	152	9	current	current	ADJ
ajm-7907	152	10	market	market	NOUN
ajm-7907	152	11	value	value	NOUN
ajm-7907	152	12	.	.	PUNCT
ajm-7907	153	1	in	in	ADP
ajm-7907	153	2	the	the	DET
ajm-7907	153	3	event	event	NOUN
ajm-7907	153	4	of	of	ADP
ajm-7907	153	5	a	a	DET
ajm-7907	153	6	reduction	reduction	NOUN
ajm-7907	153	7	in	in	ADP
ajm-7907	153	8	value	value	NOUN
ajm-7907	153	9	,	,	PUNCT
ajm-7907	153	10	the	the	DET
ajm-7907	153	11	inventory	inventory	NOUN
ajm-7907	153	12	is	be	AUX
ajm-7907	153	13	written	write	VERB
ajm-7907	153	14	down	down	ADP
ajm-7907	153	15	to	to	ADP
ajm-7907	153	16	the	the	DET
ajm-7907	153	17	lower	low	ADJ
ajm-7907	153	18	of	of	ADP
ajm-7907	153	19	cost	cost	NOUN
ajm-7907	153	20	or	or	CCONJ
ajm-7907	153	21	net	net	ADJ
ajm-7907	153	22	realizable	realizable	ADJ
ajm-7907	153	23	value	value	NOUN
ajm-7907	153	24	,	,	PUNCT
ajm-7907	153	25	using	use	VERB
ajm-7907	153	26	either	either	CCONJ
ajm-7907	153	27	an	an	DET
ajm-7907	153	28	income	income	NOUN
ajm-7907	153	29	approach	approach	NOUN
ajm-7907	153	30	or	or	CCONJ
ajm-7907	153	31	a	a	DET
ajm-7907	153	32	balance	balance	NOUN
ajm-7907	153	33	sheet	sheet	NOUN
ajm-7907	153	34	approach	approach	NOUN
ajm-7907	153	35	.	.	PUNCT
ajm-7907	154	1	when	when	SCONJ
ajm-7907	154	2	reducing	reduce	VERB
ajm-7907	154	3	the	the	DET
ajm-7907	154	4	inventory	inventory	NOUN
ajm-7907	154	5	value	value	NOUN
ajm-7907	154	6	through	through	ADP
ajm-7907	154	7	the	the	DET
ajm-7907	154	8	income	income	NOUN
ajm-7907	154	9	approach	approach	NOUN
ajm-7907	154	10	,	,	PUNCT
ajm-7907	154	11	a	a	DET
ajm-7907	154	12	loss	loss	NOUN
ajm-7907	154	13	is	be	AUX
ajm-7907	154	14	recorded	record	VERB
ajm-7907	154	15	in	in	ADP
ajm-7907	154	16	the	the	DET
ajm-7907	154	17	period	period	NOUN
ajm-7907	154	18	it	it	PRON
ajm-7907	154	19	occurs	occur	VERB
ajm-7907	154	20	as	as	ADP
ajm-7907	154	21	another	another	DET
ajm-7907	154	22	expense	expense	NOUN
ajm-7907	154	23	.	.	PUNCT
ajm-7907	155	1	when	when	SCONJ
ajm-7907	155	2	the	the	DET
ajm-7907	155	3	balance	balance	NOUN
ajm-7907	155	4	sheet	sheet	NOUN
ajm-7907	155	5	approach	approach	NOUN
ajm-7907	155	6	is	be	AUX
ajm-7907	155	7	used	use	VERB
ajm-7907	155	8	,	,	PUNCT
ajm-7907	155	9	a	a	DET
ajm-7907	155	10	contra	contra	PROPN
ajm-7907	155	11	account	account	NOUN
ajm-7907	155	12	records	record	VERB
ajm-7907	155	13	an	an	DET
ajm-7907	155	14	allowance	allowance	NOUN
ajm-7907	155	15	to	to	PART
ajm-7907	155	16	reduce	reduce	VERB
ajm-7907	155	17	the	the	DET
ajm-7907	155	18	inventory	inventory	NOUN
ajm-7907	155	19	its	its	PRON
ajm-7907	155	20	net	net	ADJ
ajm-7907	155	21	value	value	NOUN
ajm-7907	155	22	.	.	PUNCT
ajm-7907	156	1	through	through	ADP
ajm-7907	156	2	the	the	DET
ajm-7907	156	3	balance	balance	NOUN
ajm-7907	156	4	sheet	sheet	NOUN
ajm-7907	156	5	approach	approach	NOUN
ajm-7907	156	6	,	,	PUNCT
ajm-7907	156	7	management	management	NOUN
ajm-7907	156	8	is	be	AUX
ajm-7907	156	9	conservatively	conservatively	ADV
ajm-7907	156	10	valuing	value	VERB
ajm-7907	156	11	inventory	inventory	NOUN
ajm-7907	156	12	in	in	ADP
ajm-7907	156	13	a	a	DET
ajm-7907	156	14	manner	manner	NOUN
ajm-7907	156	15	that	that	PRON
ajm-7907	156	16	does	do	AUX
ajm-7907	156	17	not	not	PART
ajm-7907	156	18	exaggerate	exaggerate	VERB
ajm-7907	156	19	its	its	PRON
ajm-7907	156	20	estimated	estimate	VERB
ajm-7907	156	21	worth	worth	NOUN
ajm-7907	156	22	.	.	PUNCT
ajm-7907	157	1	in	in	ADP
ajm-7907	157	2	either	either	DET
ajm-7907	157	3	case	case	NOUN
ajm-7907	157	4	,	,	PUNCT
ajm-7907	157	5	according	accord	VERB
ajm-7907	157	6	to	to	ADP
ajm-7907	157	7	gaap	gaap	PROPN
ajm-7907	157	8	,	,	PUNCT
ajm-7907	157	9	the	the	DET
ajm-7907	157	10	inventory	inventory	NOUN
ajm-7907	157	11	value	value	NOUN
ajm-7907	157	12	can	can	AUX
ajm-7907	157	13	not	not	PART
ajm-7907	157	14	subsequently	subsequently	ADV
ajm-7907	157	15	be	be	AUX
ajm-7907	157	16	increased	increase	VERB
ajm-7907	157	17	or	or	CCONJ
ajm-7907	157	18	written	write	VERB
ajm-7907	157	19	up	up	ADP
ajm-7907	157	20	if	if	SCONJ
ajm-7907	157	21	a	a	DET
ajm-7907	157	22	higher	high	ADJ
ajm-7907	157	23	value	value	NOUN
ajm-7907	157	24	comes	come	VERB
ajm-7907	157	25	into	into	ADP
ajm-7907	157	26	being	being	NOUN
ajm-7907	157	27	,	,	PUNCT
ajm-7907	157	28	such	such	ADJ
ajm-7907	157	29	as	as	ADP
ajm-7907	157	30	an	an	DET
ajm-7907	157	31	acquisition	acquisition	NOUN
ajm-7907	157	32	price	price	NOUN
ajm-7907	157	33	increase	increase	NOUN
ajm-7907	157	34	.	.	PUNCT
ajm-7907	158	1	asc	asc	PROPN
ajm-7907	158	2	330	330	NUM
ajm-7907	158	3	requires	require	VERB
ajm-7907	158	4	an	an	DET
ajm-7907	158	5	entity	entity	NOUN
ajm-7907	158	6	to	to	PART
ajm-7907	158	7	report	report	VERB
ajm-7907	158	8	inventory	inventory	NOUN
ajm-7907	158	9	at	at	ADP
ajm-7907	158	10	the	the	DET
ajm-7907	158	11	lower	low	ADJ
ajm-7907	158	12	of	of	ADP
ajm-7907	158	13	cost	cost	NOUN
ajm-7907	158	14	or	or	CCONJ
ajm-7907	158	15	market	market	NOUN
ajm-7907	158	16	(	(	PUNCT
ajm-7907	158	17	lcm	lcm	NOUN
ajm-7907	158	18	)	)	PUNCT
ajm-7907	158	19	.	.	PUNCT
ajm-7907	159	1	according	accord	VERB
ajm-7907	159	2	to	to	ADP
ajm-7907	159	3	the	the	DET
ajm-7907	159	4	codification	codification	NOUN
ajm-7907	159	5	,	,	PUNCT
ajm-7907	159	6	when	when	SCONJ
ajm-7907	159	7	the	the	DET
ajm-7907	159	8	cost	cost	NOUN
ajm-7907	159	9	of	of	ADP
ajm-7907	159	10	an	an	DET
ajm-7907	159	11	asset	asset	NOUN
ajm-7907	159	12	exceeds	exceed	VERB
ajm-7907	159	13	its	its	PRON
ajm-7907	159	14	expected	expect	VERB
ajm-7907	159	15	benefit	benefit	NOUN
ajm-7907	159	16	,	,	PUNCT
ajm-7907	159	17	reducing	reduce	VERB
ajm-7907	159	18	the	the	DET
ajm-7907	159	19	asset	asset	NOUN
ajm-7907	159	20	to	to	ADP
ajm-7907	159	21	its	its	PRON
ajm-7907	159	22	market	market	NOUN
ajm-7907	159	23	value	value	NOUN
ajm-7907	159	24	is	be	AUX
ajm-7907	159	25	a	a	DET
ajm-7907	159	26	better	well	ADJ
ajm-7907	159	27	measure	measure	NOUN
ajm-7907	159	28	of	of	ADP
ajm-7907	159	29	its	its	PRON
ajm-7907	159	30	expected	expect	VERB
ajm-7907	159	31	future	future	ADJ
ajm-7907	159	32	benefit	benefit	NOUN
ajm-7907	159	33	.	.	PUNCT
ajm-7907	160	1	thus	thus	ADV
ajm-7907	160	2	,	,	PUNCT
ajm-7907	160	3	the	the	DET
ajm-7907	160	4	term	term	NOUN
ajm-7907	160	5	market	market	NOUN
ajm-7907	160	6	used	use	VERB
ajm-7907	160	7	in	in	ADP
ajm-7907	160	8	the	the	DET
ajm-7907	160	9	phrase	phrase	NOUN
ajm-7907	160	10	lower	low	ADJ
ajm-7907	160	11	of	of	ADP
ajm-7907	160	12	cost	cost	NOUN
ajm-7907	160	13	or	or	CCONJ
ajm-7907	160	14	market	market	NOUN
ajm-7907	160	15	implies	imply	VERB
ajm-7907	160	16	current	current	ADJ
ajm-7907	160	17	replacement	replacement	NOUN
ajm-7907	160	18	cost	cost	NOUN
ajm-7907	160	19	provided	provide	VERB
ajm-7907	160	20	it	it	PRON
ajm-7907	160	21	meets	meet	VERB
ajm-7907	160	22	two	two	NUM
ajm-7907	160	23	conditions	condition	NOUN
ajm-7907	160	24	:	:	PUNCT
ajm-7907	160	25	a	a	X
ajm-7907	160	26	)	)	PUNCT
ajm-7907	160	27	market	market	NOUN
ajm-7907	160	28	does	do	AUX
ajm-7907	160	29	not	not	PART
ajm-7907	160	30	exceed	exceed	VERB
ajm-7907	160	31	the	the	DET
ajm-7907	160	32	net	net	ADJ
ajm-7907	160	33	realizable	realizable	ADJ
ajm-7907	160	34	value	value	NOUN
ajm-7907	160	35	and	and	CCONJ
ajm-7907	160	36	b	b	X
ajm-7907	160	37	)	)	PUNCT
ajm-7907	160	38	market	market	NOUN
ajm-7907	160	39	is	be	AUX
ajm-7907	160	40	not	not	PART
ajm-7907	160	41	less	less	ADJ
ajm-7907	160	42	than	than	ADP
ajm-7907	160	43	the	the	DET
ajm-7907	160	44	net	net	ADJ
ajm-7907	160	45	realizable	realizable	ADJ
ajm-7907	160	46	value	value	NOUN
ajm-7907	160	47	reduced	reduce	VERB
ajm-7907	160	48	by	by	ADP
ajm-7907	160	49	an	an	DET
ajm-7907	160	50	allowance	allowance	NOUN
ajm-7907	160	51	for	for	ADP
ajm-7907	160	52	a	a	DET
ajm-7907	160	53	normal	normal	ADJ
ajm-7907	160	54	profit	profit	NOUN
ajm-7907	160	55	margin	margin	NOUN
ajm-7907	160	56	(	(	PUNCT
ajm-7907	160	57	fasb	fasb	NOUN
ajm-7907	160	58	,	,	PUNCT
ajm-7907	160	59	2009b	2009b	NUM
ajm-7907	160	60	)	)	PUNCT
ajm-7907	160	61	.	.	PUNCT
ajm-7907	161	1	american	american	PROPN
ajm-7907	161	2	journal	journal	PROPN
ajm-7907	161	3	of	of	ADP
ajm-7907	161	4	management	management	NOUN
ajm-7907	161	5	vol	vol	NOUN
ajm-7907	161	6	.	.	PUNCT
ajm-7907	162	1	25(4	25(4	NOUN
ajm-7907	162	2	)	)	PUNCT
ajm-7907	163	1	2025	2025	NUM
ajm-7907	163	2	69	69	NUM
ajm-7907	163	3	the	the	DET
ajm-7907	163	4	criticism	criticism	NOUN
ajm-7907	163	5	of	of	ADP
ajm-7907	163	6	the	the	DET
ajm-7907	163	7	lcm	lcm	NOUN
ajm-7907	163	8	rule	rule	NOUN
ajm-7907	163	9	is	be	AUX
ajm-7907	163	10	that	that	SCONJ
ajm-7907	163	11	it	it	PRON
ajm-7907	163	12	is	be	AUX
ajm-7907	163	13	applied	apply	VERB
ajm-7907	163	14	only	only	ADV
ajm-7907	163	15	for	for	ADP
ajm-7907	163	16	downward	downward	ADJ
ajm-7907	163	17	adjustments	adjustment	NOUN
ajm-7907	163	18	,	,	PUNCT
ajm-7907	163	19	recognizing	recognize	VERB
ajm-7907	163	20	holding	hold	VERB
ajm-7907	163	21	losses	loss	NOUN
ajm-7907	163	22	,	,	PUNCT
ajm-7907	163	23	while	while	SCONJ
ajm-7907	163	24	holding	hold	VERB
ajm-7907	163	25	gains	gain	NOUN
ajm-7907	163	26	are	be	AUX
ajm-7907	163	27	ignored	ignore	VERB
ajm-7907	163	28	.	.	PUNCT
ajm-7907	164	1	thus	thus	ADV
ajm-7907	164	2	,	,	PUNCT
ajm-7907	164	3	when	when	SCONJ
ajm-7907	164	4	the	the	DET
ajm-7907	164	5	asset	asset	NOUN
ajm-7907	164	6	is	be	AUX
ajm-7907	164	7	sold	sell	VERB
ajm-7907	164	8	,	,	PUNCT
ajm-7907	164	9	the	the	DET
ajm-7907	164	10	costs	cost	NOUN
ajm-7907	164	11	are	be	AUX
ajm-7907	164	12	understated	understate	VERB
ajm-7907	164	13	in	in	ADP
ajm-7907	164	14	the	the	DET
ajm-7907	164	15	period	period	NOUN
ajm-7907	164	16	of	of	ADP
ajm-7907	164	17	the	the	DET
ajm-7907	164	18	sale	sale	NOUN
ajm-7907	164	19	,	,	PUNCT
ajm-7907	164	20	which	which	PRON
ajm-7907	164	21	can	can	AUX
ajm-7907	164	22	result	result	VERB
ajm-7907	164	23	in	in	ADP
ajm-7907	164	24	a	a	DET
ajm-7907	164	25	misinterpretation	misinterpretation	NOUN
ajm-7907	164	26	of	of	ADP
ajm-7907	164	27	operating	operating	NOUN
ajm-7907	164	28	costs	cost	NOUN
ajm-7907	164	29	by	by	ADP
ajm-7907	164	30	external	external	ADJ
ajm-7907	164	31	users	user	NOUN
ajm-7907	164	32	of	of	ADP
ajm-7907	164	33	the	the	DET
ajm-7907	164	34	financial	financial	ADJ
ajm-7907	164	35	data	datum	NOUN
ajm-7907	164	36	(	(	PUNCT
ajm-7907	164	37	schroeder	schroeder	PROPN
ajm-7907	164	38	et	et	PROPN
ajm-7907	164	39	al	al	PROPN
ajm-7907	164	40	.	.	PROPN
ajm-7907	164	41	,	,	PUNCT
ajm-7907	164	42	2023	2023	NUM
ajm-7907	164	43	)	)	PUNCT
ajm-7907	164	44	.	.	PUNCT
ajm-7907	165	1	accounting	accounting	NOUN
ajm-7907	165	2	standards	standard	NOUN
ajm-7907	165	3	codification	codification	NOUN
ajm-7907	165	4	asc	asc	PROPN
ajm-7907	165	5	330	330	NUM
ajm-7907	165	6	(	(	PUNCT
ajm-7907	165	7	fasb	fasb	NOUN
ajm-7907	165	8	,	,	PUNCT
ajm-7907	165	9	2009b	2009b	NUM
ajm-7907	165	10	)	)	PUNCT
ajm-7907	165	11	defines	define	VERB
ajm-7907	165	12	net	net	ADJ
ajm-7907	165	13	realizable	realizable	ADJ
ajm-7907	165	14	value	value	NOUN
ajm-7907	165	15	as	as	ADP
ajm-7907	165	16	the	the	DET
ajm-7907	165	17	estimated	estimate	VERB
ajm-7907	165	18	selling	selling	NOUN
ajm-7907	165	19	price	price	NOUN
ajm-7907	165	20	of	of	ADP
ajm-7907	165	21	inventory	inventory	NOUN
ajm-7907	165	22	in	in	ADP
ajm-7907	165	23	the	the	DET
ajm-7907	165	24	course	course	NOUN
ajm-7907	165	25	of	of	ADP
ajm-7907	165	26	business	business	NOUN
ajm-7907	165	27	,	,	PUNCT
ajm-7907	165	28	less	less	ADV
ajm-7907	165	29	reasonably	reasonably	ADV
ajm-7907	165	30	predictable	predictable	ADJ
ajm-7907	165	31	costs	cost	NOUN
ajm-7907	165	32	of	of	ADP
ajm-7907	165	33	completion	completion	NOUN
ajm-7907	165	34	,	,	PUNCT
ajm-7907	165	35	disposal	disposal	NOUN
ajm-7907	165	36	,	,	PUNCT
ajm-7907	165	37	and	and	CCONJ
ajm-7907	165	38	transportation	transportation	NOUN
ajm-7907	165	39	.	.	PUNCT
ajm-7907	166	1	early	early	ADJ
ajm-7907	166	2	accounting	accounting	NOUN
ajm-7907	166	3	guidance	guidance	NOUN
ajm-7907	166	4	required	require	VERB
ajm-7907	166	5	entities	entity	NOUN
ajm-7907	166	6	to	to	PART
ajm-7907	166	7	measure	measure	VERB
ajm-7907	166	8	inventory	inventory	NOUN
ajm-7907	166	9	at	at	ADP
ajm-7907	166	10	the	the	DET
ajm-7907	166	11	lower	low	ADJ
ajm-7907	166	12	of	of	ADP
ajm-7907	166	13	cost	cost	NOUN
ajm-7907	166	14	or	or	CCONJ
ajm-7907	166	15	market	market	NOUN
ajm-7907	166	16	with	with	ADP
ajm-7907	166	17	market	market	NOUN
ajm-7907	166	18	defined	define	VERB
ajm-7907	166	19	using	use	VERB
ajm-7907	166	20	ceiling	ceiling	NOUN
ajm-7907	166	21	and	and	CCONJ
ajm-7907	166	22	a	a	DET
ajm-7907	166	23	floor	floor	NOUN
ajm-7907	166	24	value	value	NOUN
ajm-7907	166	25	less	less	ADJ
ajm-7907	166	26	a	a	DET
ajm-7907	166	27	normal	normal	ADJ
ajm-7907	166	28	profit	profit	NOUN
ajm-7907	166	29	margin	margin	NOUN
ajm-7907	166	30	.	.	PUNCT
ajm-7907	167	1	asc	asc	PROPN
ajm-7907	167	2	330	330	NUM
ajm-7907	167	3	was	be	AUX
ajm-7907	167	4	amended	amend	VERB
ajm-7907	167	5	to	to	PART
ajm-7907	167	6	simplify	simplify	VERB
ajm-7907	167	7	inventory	inventory	NOUN
ajm-7907	167	8	measurement	measurement	NOUN
ajm-7907	167	9	by	by	ADP
ajm-7907	167	10	requiring	require	VERB
ajm-7907	167	11	entities	entity	NOUN
ajm-7907	167	12	to	to	PART
ajm-7907	167	13	report	report	VERB
ajm-7907	167	14	inventory	inventory	NOUN
ajm-7907	167	15	within	within	ADP
ajm-7907	167	16	its	its	PRON
ajm-7907	167	17	scope	scope	NOUN
ajm-7907	167	18	at	at	ADP
ajm-7907	167	19	the	the	DET
ajm-7907	167	20	lower	low	ADJ
ajm-7907	167	21	of	of	ADP
ajm-7907	167	22	cost	cost	NOUN
ajm-7907	167	23	or	or	CCONJ
ajm-7907	167	24	net	net	ADJ
ajm-7907	167	25	realizable	realizable	ADJ
ajm-7907	167	26	value	value	NOUN
ajm-7907	167	27	.	.	PUNCT
ajm-7907	168	1	this	this	DET
ajm-7907	168	2	change	change	NOUN
ajm-7907	168	3	eliminated	eliminate	VERB
ajm-7907	168	4	the	the	DET
ajm-7907	168	5	need	need	NOUN
ajm-7907	168	6	to	to	PART
ajm-7907	168	7	determine	determine	VERB
ajm-7907	168	8	the	the	DET
ajm-7907	168	9	market	market	NOUN
ajm-7907	168	10	price	price	NOUN
ajm-7907	168	11	and	and	CCONJ
ajm-7907	168	12	its	its	PRON
ajm-7907	168	13	related	related	ADJ
ajm-7907	168	14	ceiling	ceiling	NOUN
ajm-7907	168	15	and	and	CCONJ
ajm-7907	168	16	floor	floor	NOUN
ajm-7907	168	17	(	(	PUNCT
ajm-7907	168	18	fasb	fasb	NOUN
ajm-7907	168	19	,	,	PUNCT
ajm-7907	168	20	2015	2015	NUM
ajm-7907	168	21	)	)	PUNCT
ajm-7907	168	22	.	.	PUNCT
ajm-7907	169	1	according	accord	VERB
ajm-7907	169	2	to	to	ADP
ajm-7907	169	3	gaap	gaap	NOUN
ajm-7907	169	4	,	,	PUNCT
ajm-7907	169	5	inventory	inventory	NOUN
ajm-7907	169	6	consumption	consumption	NOUN
ajm-7907	169	7	changes	change	VERB
ajm-7907	169	8	its	its	PRON
ajm-7907	169	9	balance	balance	NOUN
ajm-7907	169	10	sheet	sheet	NOUN
ajm-7907	169	11	value	value	NOUN
ajm-7907	169	12	depending	depend	VERB
ajm-7907	169	13	on	on	ADP
ajm-7907	169	14	the	the	DET
ajm-7907	169	15	cost	cost	NOUN
ajm-7907	169	16	method	method	NOUN
ajm-7907	169	17	employed	employ	VERB
ajm-7907	169	18	by	by	ADP
ajm-7907	169	19	the	the	DET
ajm-7907	169	20	entity	entity	NOUN
ajm-7907	169	21	.	.	PUNCT
ajm-7907	170	1	if	if	SCONJ
ajm-7907	170	2	inventory	inventory	NOUN
ajm-7907	170	3	consumption	consumption	NOUN
ajm-7907	170	4	is	be	AUX
ajm-7907	170	5	measured	measure	VERB
ajm-7907	170	6	using	use	VERB
ajm-7907	170	7	any	any	DET
ajm-7907	170	8	method	method	NOUN
ajm-7907	170	9	other	other	ADJ
ajm-7907	170	10	than	than	ADP
ajm-7907	170	11	last	last	ADJ
ajm-7907	170	12	-	-	PUNCT
ajm-7907	170	13	in	in	NOUN
ajm-7907	170	14	,	,	PUNCT
ajm-7907	170	15	first	first	ADJ
ajm-7907	170	16	-	-	PUNCT
ajm-7907	170	17	out	out	ADP
ajm-7907	170	18	(	(	PUNCT
ajm-7907	170	19	lifo	lifo	NOUN
ajm-7907	170	20	)	)	PUNCT
ajm-7907	170	21	,	,	PUNCT
ajm-7907	170	22	or	or	CCONJ
ajm-7907	170	23	the	the	DET
ajm-7907	170	24	retail	retail	ADJ
ajm-7907	170	25	inventory	inventory	NOUN
ajm-7907	170	26	method	method	NOUN
ajm-7907	170	27	,	,	PUNCT
ajm-7907	170	28	the	the	DET
ajm-7907	170	29	lower	low	ADJ
ajm-7907	170	30	of	of	ADP
ajm-7907	170	31	cost	cost	NOUN
ajm-7907	170	32	and	and	CCONJ
ajm-7907	170	33	net	net	ADJ
ajm-7907	170	34	realizable	realizable	ADJ
ajm-7907	170	35	value	value	NOUN
ajm-7907	170	36	is	be	AUX
ajm-7907	170	37	used	use	VERB
ajm-7907	170	38	for	for	ADP
ajm-7907	170	39	any	any	DET
ajm-7907	170	40	subsequent	subsequent	ADJ
ajm-7907	170	41	measurement	measurement	NOUN
ajm-7907	170	42	.	.	PUNCT
ajm-7907	171	1	however	however	ADV
ajm-7907	171	2	,	,	PUNCT
ajm-7907	171	3	if	if	SCONJ
ajm-7907	171	4	the	the	DET
ajm-7907	171	5	inventory	inventory	NOUN
ajm-7907	171	6	consumption	consumption	NOUN
ajm-7907	171	7	is	be	AUX
ajm-7907	171	8	initially	initially	ADV
ajm-7907	171	9	measured	measure	VERB
ajm-7907	171	10	using	use	VERB
ajm-7907	171	11	the	the	DET
ajm-7907	171	12	first	first	ADJ
ajm-7907	171	13	-	-	PUNCT
ajm-7907	171	14	in	in	NOUN
ajm-7907	171	15	,	,	PUNCT
ajm-7907	171	16	first	first	ADJ
ajm-7907	171	17	-	-	PUNCT
ajm-7907	171	18	out	out	NOUN
ajm-7907	171	19	(	(	PUNCT
ajm-7907	171	20	fifo	fifo	ADJ
ajm-7907	171	21	)	)	PUNCT
ajm-7907	171	22	method	method	NOUN
ajm-7907	171	23	,	,	PUNCT
ajm-7907	171	24	the	the	DET
ajm-7907	171	25	lower	low	ADJ
ajm-7907	171	26	of	of	ADP
ajm-7907	171	27	cost	cost	NOUN
ajm-7907	171	28	or	or	CCONJ
ajm-7907	171	29	market	market	NOUN
ajm-7907	171	30	is	be	AUX
ajm-7907	171	31	used	use	VERB
ajm-7907	171	32	for	for	ADP
ajm-7907	171	33	the	the	DET
ajm-7907	171	34	subsequent	subsequent	ADJ
ajm-7907	171	35	measurement	measurement	NOUN
ajm-7907	171	36	.	.	PUNCT
ajm-7907	172	1	the	the	DET
ajm-7907	172	2	inventory	inventory	NOUN
ajm-7907	172	3	on	on	ADP
ajm-7907	172	4	hand	hand	NOUN
ajm-7907	172	5	at	at	ADP
ajm-7907	172	6	the	the	DET
ajm-7907	172	7	end	end	NOUN
ajm-7907	172	8	of	of	ADP
ajm-7907	172	9	the	the	DET
ajm-7907	172	10	fiscal	fiscal	ADJ
ajm-7907	172	11	period	period	NOUN
ajm-7907	172	12	is	be	AUX
ajm-7907	172	13	counted	count	VERB
ajm-7907	172	14	to	to	PART
ajm-7907	172	15	reconcile	reconcile	VERB
ajm-7907	172	16	the	the	DET
ajm-7907	172	17	actual	actual	ADJ
ajm-7907	172	18	value	value	NOUN
ajm-7907	172	19	on	on	ADP
ajm-7907	172	20	hand	hand	NOUN
ajm-7907	172	21	with	with	ADP
ajm-7907	172	22	the	the	DET
ajm-7907	172	23	accounting	accounting	NOUN
ajm-7907	172	24	value	value	NOUN
ajm-7907	172	25	recorded	record	VERB
ajm-7907	172	26	.	.	PUNCT
ajm-7907	173	1	any	any	DET
ajm-7907	173	2	difference	difference	NOUN
ajm-7907	173	3	is	be	AUX
ajm-7907	173	4	recognized	recognize	VERB
ajm-7907	173	5	as	as	ADP
ajm-7907	173	6	consumption	consumption	NOUN
ajm-7907	173	7	and	and	CCONJ
ajm-7907	173	8	recognized	recognize	VERB
ajm-7907	173	9	as	as	ADP
ajm-7907	173	10	an	an	DET
ajm-7907	173	11	expense	expense	NOUN
ajm-7907	173	12	.	.	PUNCT
ajm-7907	174	1	noncurrent	noncurrent	ADJ
ajm-7907	174	2	assets	asset	NOUN
ajm-7907	174	3	noncurrent	noncurrent	NOUN
ajm-7907	174	4	assets	asset	NOUN
ajm-7907	174	5	are	be	AUX
ajm-7907	174	6	those	those	PRON
ajm-7907	174	7	with	with	ADP
ajm-7907	174	8	lives	life	NOUN
ajm-7907	174	9	greater	great	ADJ
ajm-7907	174	10	than	than	ADP
ajm-7907	174	11	one	one	NUM
ajm-7907	174	12	year	year	NOUN
ajm-7907	174	13	and	and	CCONJ
ajm-7907	174	14	are	be	AUX
ajm-7907	174	15	expected	expect	VERB
ajm-7907	174	16	to	to	PART
ajm-7907	174	17	help	help	VERB
ajm-7907	174	18	generate	generate	VERB
ajm-7907	174	19	entity	entity	NOUN
ajm-7907	174	20	income	income	NOUN
ajm-7907	174	21	.	.	PUNCT
ajm-7907	175	1	noncurrent	noncurrent	ADJ
ajm-7907	175	2	assets	asset	NOUN
ajm-7907	175	3	commonly	commonly	ADV
ajm-7907	175	4	include	include	VERB
ajm-7907	175	5	trading	trading	NOUN
ajm-7907	175	6	security	security	NOUN
ajm-7907	175	7	,	,	PUNCT
ajm-7907	175	8	investments	investment	NOUN
ajm-7907	175	9	,	,	PUNCT
ajm-7907	175	10	leases	lease	NOUN
ajm-7907	175	11	and	and	CCONJ
ajm-7907	175	12	tangible	tangible	ADJ
ajm-7907	175	13	capital	capital	NOUN
ajm-7907	175	14	assets	asset	NOUN
ajm-7907	175	15	such	such	ADJ
ajm-7907	175	16	as	as	ADP
ajm-7907	175	17	property	property	NOUN
ajm-7907	175	18	,	,	PUNCT
ajm-7907	175	19	plant	plant	NOUN
ajm-7907	175	20	and	and	CCONJ
ajm-7907	175	21	equipment	equipment	NOUN
ajm-7907	175	22	.	.	PUNCT
ajm-7907	176	1	leases	lease	NOUN
ajm-7907	176	2	present	present	ADJ
ajm-7907	176	3	value	value	NOUN
ajm-7907	176	4	is	be	AUX
ajm-7907	176	5	part	part	NOUN
ajm-7907	176	6	of	of	ADP
ajm-7907	176	7	asc	asc	PROPN
ajm-7907	176	8	820	820	NUM
ajm-7907	176	9	guidance	guidance	NOUN
ajm-7907	176	10	that	that	PRON
ajm-7907	176	11	defines	define	VERB
ajm-7907	176	12	future	future	ADJ
ajm-7907	176	13	accounts	account	NOUN
ajm-7907	176	14	such	such	ADJ
ajm-7907	176	15	leases	lease	NOUN
ajm-7907	176	16	to	to	ADP
ajm-7907	176	17	a	a	DET
ajm-7907	176	18	present	present	ADJ
ajm-7907	176	19	value	value	NOUN
ajm-7907	176	20	amount	amount	NOUN
ajm-7907	176	21	using	use	VERB
ajm-7907	176	22	a	a	DET
ajm-7907	176	23	discount	discount	NOUN
ajm-7907	176	24	rate	rate	NOUN
ajm-7907	176	25	.	.	PUNCT
ajm-7907	177	1	present	present	ADJ
ajm-7907	177	2	value	value	NOUN
ajm-7907	177	3	can	can	AUX
ajm-7907	177	4	be	be	AUX
ajm-7907	177	5	used	use	VERB
ajm-7907	177	6	as	as	ADP
ajm-7907	177	7	an	an	DET
ajm-7907	177	8	income	income	NOUN
ajm-7907	177	9	approach	approach	NOUN
ajm-7907	177	10	for	for	ADP
ajm-7907	177	11	fair	fair	ADJ
ajm-7907	177	12	value	value	NOUN
ajm-7907	177	13	measurement	measurement	NOUN
ajm-7907	177	14	.	.	PUNCT
ajm-7907	178	1	the	the	DET
ajm-7907	178	2	primary	primary	ADJ
ajm-7907	178	3	reason	reason	NOUN
ajm-7907	178	4	for	for	ADP
ajm-7907	178	5	using	use	VERB
ajm-7907	178	6	present	present	ADJ
ajm-7907	178	7	value	value	NOUN
ajm-7907	178	8	as	as	SCONJ
ajm-7907	178	9	a	a	DET
ajm-7907	178	10	measurement	measurement	NOUN
ajm-7907	178	11	method	method	NOUN
ajm-7907	178	12	is	be	AUX
ajm-7907	178	13	specifically	specifically	ADV
ajm-7907	178	14	required	require	VERB
ajm-7907	178	15	by	by	ADP
ajm-7907	178	16	gaap	gaap	PROPN
ajm-7907	178	17	such	such	ADJ
ajm-7907	178	18	as	as	ADP
ajm-7907	178	19	asc	asc	PROPN
ajm-7907	178	20	840	840	NUM
ajm-7907	178	21	(	(	PUNCT
ajm-7907	178	22	fasb	fasb	NOUN
ajm-7907	178	23	,	,	PUNCT
ajm-7907	178	24	2009	2009	NUM
ajm-7907	178	25	g	g	NOUN
ajm-7907	178	26	)	)	PUNCT
ajm-7907	178	27	to	to	PART
ajm-7907	178	28	measure	measure	VERB
ajm-7907	178	29	lease	lease	NOUN
ajm-7907	178	30	assets	asset	NOUN
ajm-7907	178	31	or	or	CCONJ
ajm-7907	178	32	liabilities	liability	NOUN
ajm-7907	178	33	.	.	PUNCT
ajm-7907	179	1	investments	investment	NOUN
ajm-7907	179	2	observability	observability	NOUN
ajm-7907	179	3	is	be	AUX
ajm-7907	179	4	a	a	DET
ajm-7907	179	5	key	key	ADJ
ajm-7907	179	6	factor	factor	NOUN
ajm-7907	179	7	when	when	SCONJ
ajm-7907	179	8	measuring	measure	VERB
ajm-7907	179	9	investments	investment	NOUN
ajm-7907	179	10	at	at	ADP
ajm-7907	179	11	fair	fair	ADJ
ajm-7907	179	12	value	value	NOUN
ajm-7907	179	13	.	.	PUNCT
ajm-7907	180	1	when	when	SCONJ
ajm-7907	180	2	valuing	value	VERB
ajm-7907	180	3	marketable	marketable	ADJ
ajm-7907	180	4	equity	equity	NOUN
ajm-7907	180	5	security	security	NOUN
ajm-7907	180	6	,	,	PUNCT
ajm-7907	180	7	an	an	DET
ajm-7907	180	8	observable	observable	ADJ
ajm-7907	180	9	input	input	NOUN
ajm-7907	180	10	is	be	AUX
ajm-7907	180	11	a	a	DET
ajm-7907	180	12	quoted	quote	VERB
ajm-7907	180	13	trade	trade	NOUN
ajm-7907	180	14	price	price	NOUN
ajm-7907	180	15	.	.	PUNCT
ajm-7907	181	1	conversely	conversely	ADV
ajm-7907	181	2	when	when	SCONJ
ajm-7907	181	3	valuing	value	VERB
ajm-7907	181	4	a	a	DET
ajm-7907	181	5	private	private	ADJ
ajm-7907	181	6	company	company	NOUN
ajm-7907	181	7	investment	investment	NOUN
ajm-7907	181	8	,	,	PUNCT
ajm-7907	181	9	an	an	DET
ajm-7907	181	10	unobservable	unobservable	ADJ
ajm-7907	181	11	input	input	NOUN
ajm-7907	181	12	is	be	AUX
ajm-7907	181	13	the	the	DET
ajm-7907	181	14	company	company	NOUN
ajm-7907	181	15	’s	’s	PART
ajm-7907	181	16	projection	projection	NOUN
ajm-7907	181	17	.	.	PUNCT
ajm-7907	182	1	observable	observable	ADJ
ajm-7907	182	2	inputs	input	NOUN
ajm-7907	182	3	are	be	AUX
ajm-7907	182	4	those	those	PRON
ajm-7907	182	5	that	that	PRON
ajm-7907	182	6	are	be	AUX
ajm-7907	182	7	developed	develop	VERB
ajm-7907	182	8	using	use	VERB
ajm-7907	182	9	market	market	NOUN
ajm-7907	182	10	data	datum	NOUN
ajm-7907	182	11	and	and	CCONJ
ajm-7907	182	12	reflect	reflect	VERB
ajm-7907	182	13	the	the	DET
ajm-7907	182	14	assumptions	assumption	NOUN
ajm-7907	182	15	of	of	ADP
ajm-7907	182	16	market	market	NOUN
ajm-7907	182	17	participants	participant	NOUN
ajm-7907	182	18	.	.	PUNCT
ajm-7907	183	1	unobservable	unobservable	ADJ
ajm-7907	183	2	inputs	input	NOUN
ajm-7907	183	3	are	be	AUX
ajm-7907	183	4	inputs	input	NOUN
ajm-7907	183	5	for	for	ADP
ajm-7907	183	6	which	which	PRON
ajm-7907	183	7	market	market	NOUN
ajm-7907	183	8	data	datum	NOUN
ajm-7907	183	9	are	be	AUX
ajm-7907	183	10	not	not	PART
ajm-7907	183	11	available	available	ADJ
ajm-7907	183	12	,	,	PUNCT
ajm-7907	183	13	and	and	CCONJ
ajm-7907	183	14	their	their	PRON
ajm-7907	183	15	value	value	NOUN
ajm-7907	183	16	represents	represent	VERB
ajm-7907	183	17	the	the	DET
ajm-7907	183	18	entity	entity	NOUN
ajm-7907	183	19	’s	’s	PART
ajm-7907	183	20	best	good	ADJ
ajm-7907	183	21	understanding	understanding	NOUN
ajm-7907	183	22	of	of	ADP
ajm-7907	183	23	the	the	DET
ajm-7907	183	24	assumptions	assumption	NOUN
ajm-7907	183	25	that	that	SCONJ
ajm-7907	183	26	market	market	NOUN
ajm-7907	183	27	participants	participant	NOUN
ajm-7907	183	28	would	would	AUX
ajm-7907	183	29	use	use	VERB
ajm-7907	183	30	when	when	SCONJ
ajm-7907	183	31	pricing	price	VERB
ajm-7907	183	32	the	the	DET
ajm-7907	183	33	asset	asset	NOUN
ajm-7907	183	34	or	or	CCONJ
ajm-7907	183	35	liability	liability	NOUN
ajm-7907	183	36	(	(	PUNCT
ajm-7907	183	37	collins	collin	NOUN
ajm-7907	183	38	,	,	PUNCT
ajm-7907	183	39	2020	2020	NUM
ajm-7907	183	40	;	;	PUNCT
ajm-7907	183	41	ishinagi	ishinagi	NOUN
ajm-7907	183	42	&	&	CCONJ
ajm-7907	183	43	oh	oh	INTJ
ajm-7907	183	44	,	,	PUNCT
ajm-7907	183	45	2024	2024	NUM
ajm-7907	183	46	)	)	PUNCT
ajm-7907	183	47	.	.	PUNCT
ajm-7907	184	1	asc	asc	PROPN
ajm-7907	184	2	820	820	PROPN
ajm-7907	184	3	requires	require	VERB
ajm-7907	184	4	valuation	valuation	NOUN
ajm-7907	184	5	techniques	technique	NOUN
ajm-7907	184	6	to	to	PART
ajm-7907	184	7	measure	measure	VERB
ajm-7907	184	8	fair	fair	ADJ
ajm-7907	184	9	value	value	NOUN
ajm-7907	184	10	,	,	PUNCT
ajm-7907	184	11	maximizing	maximize	VERB
ajm-7907	184	12	the	the	DET
ajm-7907	184	13	use	use	NOUN
ajm-7907	184	14	of	of	ADP
ajm-7907	184	15	relevant	relevant	ADJ
ajm-7907	184	16	observable	observable	ADJ
ajm-7907	184	17	inputs	input	NOUN
ajm-7907	184	18	and	and	CCONJ
ajm-7907	184	19	minimizing	minimize	VERB
ajm-7907	184	20	the	the	DET
ajm-7907	184	21	use	use	NOUN
ajm-7907	184	22	of	of	ADP
ajm-7907	184	23	unobservable	unobservable	ADJ
ajm-7907	184	24	inputs	input	NOUN
ajm-7907	184	25	(	(	PUNCT
ajm-7907	184	26	fasb	fasb	NOUN
ajm-7907	184	27	,	,	PUNCT
ajm-7907	184	28	2009e	2009e	NUM
ajm-7907	184	29	)	)	PUNCT
ajm-7907	184	30	.	.	PUNCT
ajm-7907	185	1	codification	codification	NOUN
ajm-7907	185	2	820	820	NUM
ajm-7907	185	3	also	also	ADV
ajm-7907	185	4	established	establish	VERB
ajm-7907	185	5	a	a	DET
ajm-7907	185	6	fair	fair	ADJ
ajm-7907	185	7	value	value	NOUN
ajm-7907	185	8	hierarchy	hierarchy	NOUN
ajm-7907	185	9	to	to	PART
ajm-7907	185	10	distinguish	distinguish	VERB
ajm-7907	185	11	the	the	DET
ajm-7907	185	12	levels	level	NOUN
ajm-7907	185	13	of	of	ADP
ajm-7907	185	14	observability	observability	NOUN
ajm-7907	185	15	achieved	achieve	VERB
ajm-7907	185	16	by	by	ADP
ajm-7907	185	17	level	level	NOUN
ajm-7907	185	18	1	1	NUM
ajm-7907	185	19	measurements	measurement	NOUN
ajm-7907	185	20	within	within	ADP
ajm-7907	185	21	the	the	DET
ajm-7907	185	22	fair	fair	ADJ
ajm-7907	185	23	value	value	NOUN
ajm-7907	185	24	hierarchy	hierarchy	NOUN
ajm-7907	185	25	.	.	PUNCT
ajm-7907	186	1	level	level	NOUN
ajm-7907	186	2	1	1	NUM
ajm-7907	186	3	fair	fair	ADJ
ajm-7907	186	4	values	value	NOUN
ajm-7907	186	5	are	be	AUX
ajm-7907	186	6	quoted	quote	VERB
ajm-7907	186	7	prices	price	NOUN
ajm-7907	186	8	(	(	PUNCT
ajm-7907	186	9	unadjusted	unadjuste	VERB
ajm-7907	186	10	)	)	PUNCT
ajm-7907	186	11	in	in	ADP
ajm-7907	186	12	active	active	ADJ
ajm-7907	186	13	markets	market	NOUN
ajm-7907	186	14	for	for	ADP
ajm-7907	186	15	identical	identical	ADJ
ajm-7907	186	16	assets	asset	NOUN
ajm-7907	186	17	or	or	CCONJ
ajm-7907	186	18	liabilities	liability	NOUN
ajm-7907	186	19	that	that	SCONJ
ajm-7907	186	20	the	the	DET
ajm-7907	186	21	reporting	reporting	NOUN
ajm-7907	186	22	entity	entity	NOUN
ajm-7907	186	23	can	can	AUX
ajm-7907	186	24	access	access	VERB
ajm-7907	186	25	at	at	ADP
ajm-7907	186	26	the	the	DET
ajm-7907	186	27	measurement	measurement	NOUN
ajm-7907	186	28	date	date	NOUN
ajm-7907	186	29	.	.	PUNCT
ajm-7907	187	1	level	level	NOUN
ajm-7907	187	2	2	2	NUM
ajm-7907	187	3	fair	fair	ADJ
ajm-7907	187	4	values	value	NOUN
ajm-7907	187	5	are	be	AUX
ajm-7907	187	6	other	other	ADJ
ajm-7907	187	7	than	than	ADP
ajm-7907	187	8	quoted	quote	VERB
ajm-7907	187	9	prices	price	NOUN
ajm-7907	187	10	that	that	PRON
ajm-7907	187	11	are	be	AUX
ajm-7907	187	12	observable	observable	ADJ
ajm-7907	187	13	for	for	ADP
ajm-7907	187	14	the	the	DET
ajm-7907	187	15	asset	asset	NOUN
ajm-7907	187	16	or	or	CCONJ
ajm-7907	187	17	liability	liability	NOUN
ajm-7907	187	18	,	,	PUNCT
ajm-7907	187	19	either	either	CCONJ
ajm-7907	187	20	directly	directly	ADV
ajm-7907	187	21	or	or	CCONJ
ajm-7907	187	22	indirectly	indirectly	ADV
ajm-7907	187	23	while	while	SCONJ
ajm-7907	187	24	level	level	NOUN
ajm-7907	187	25	3	3	NUM
ajm-7907	187	26	fair	fair	ADJ
ajm-7907	187	27	values	value	NOUN
ajm-7907	187	28	are	be	AUX
ajm-7907	187	29	unobservable	unobservable	ADJ
ajm-7907	187	30	inputs	input	NOUN
ajm-7907	187	31	for	for	ADP
ajm-7907	187	32	the	the	DET
ajm-7907	187	33	asset	asset	NOUN
ajm-7907	187	34	or	or	CCONJ
ajm-7907	187	35	liability	liability	NOUN
ajm-7907	187	36	(	(	PUNCT
ajm-7907	187	37	fasb	fasb	NOUN
ajm-7907	187	38	,	,	PUNCT
ajm-7907	187	39	2009e	2009e	NUM
ajm-7907	187	40	)	)	PUNCT
ajm-7907	187	41	.	.	PUNCT
ajm-7907	188	1	according	accord	VERB
ajm-7907	188	2	to	to	ADP
ajm-7907	188	3	asc	asc	PROPN
ajm-7907	188	4	320	320	NUM
ajm-7907	188	5	(	(	PUNCT
ajm-7907	188	6	fasb	fasb	NOUN
ajm-7907	188	7	2009a	2009a	NUM
ajm-7907	188	8	)	)	PUNCT
ajm-7907	188	9	,	,	PUNCT
ajm-7907	188	10	trading	trade	VERB
ajm-7907	188	11	security	security	NOUN
ajm-7907	188	12	investments	investment	NOUN
ajm-7907	188	13	are	be	AUX
ajm-7907	188	14	investments	investment	NOUN
ajm-7907	188	15	that	that	PRON
ajm-7907	188	16	represent	represent	VERB
ajm-7907	188	17	a	a	DET
ajm-7907	188	18	creditor	creditor	NOUN
ajm-7907	188	19	relationship	relationship	NOUN
ajm-7907	188	20	with	with	ADP
ajm-7907	188	21	another	another	DET
ajm-7907	188	22	entity	entity	NOUN
ajm-7907	188	23	and	and	CCONJ
ajm-7907	188	24	are	be	AUX
ajm-7907	188	25	typically	typically	ADV
ajm-7907	188	26	bought	buy	VERB
ajm-7907	188	27	and	and	CCONJ
ajm-7907	188	28	sold	sell	VERB
ajm-7907	188	29	on	on	ADP
ajm-7907	188	30	exchanges	exchange	NOUN
ajm-7907	188	31	such	such	ADJ
ajm-7907	188	32	as	as	ADP
ajm-7907	188	33	the	the	DET
ajm-7907	188	34	nyse	nyse	PROPN
ajm-7907	188	35	.	.	PUNCT
ajm-7907	189	1	gaap	gaap	PROPN
ajm-7907	189	2	requires	require	VERB
ajm-7907	189	3	investments	investment	NOUN
ajm-7907	189	4	in	in	ADP
ajm-7907	189	5	debt	debt	NOUN
ajm-7907	189	6	securities	security	NOUN
ajm-7907	189	7	classified	classify	VERB
ajm-7907	189	8	as	as	SCONJ
ajm-7907	189	9	trading	trade	VERB
ajm-7907	189	10	securities	security	NOUN
ajm-7907	189	11	to	to	PART
ajm-7907	189	12	be	be	AUX
ajm-7907	189	13	measured	measure	VERB
ajm-7907	189	14	at	at	ADP
ajm-7907	189	15	fair	fair	ADJ
ajm-7907	189	16	value	value	NOUN
ajm-7907	189	17	and	and	CCONJ
ajm-7907	189	18	unrealized	unrealized	ADJ
ajm-7907	189	19	gains	gain	NOUN
ajm-7907	189	20	and	and	CCONJ
ajm-7907	189	21	losses	loss	NOUN
ajm-7907	189	22	from	from	ADP
ajm-7907	189	23	trading	trade	VERB
ajm-7907	189	24	securities	security	NOUN
ajm-7907	189	25	to	to	PART
ajm-7907	189	26	be	be	AUX
ajm-7907	189	27	included	include	VERB
ajm-7907	189	28	in	in	ADP
ajm-7907	189	29	earnings	earning	NOUN
ajm-7907	189	30	.	.	PUNCT
ajm-7907	190	1	investments	investment	NOUN
ajm-7907	190	2	in	in	ADP
ajm-7907	190	3	debt	debt	NOUN
ajm-7907	190	4	securities	security	NOUN
ajm-7907	190	5	classified	classify	VERB
ajm-7907	190	6	as	as	ADP
ajm-7907	190	7	available	available	ADJ
ajm-7907	190	8	-	-	PUNCT
ajm-7907	190	9	for	for	ADP
ajm-7907	190	10	-	-	PUNCT
ajm-7907	190	11	sale	sale	NOUN
ajm-7907	190	12	securities	security	NOUN
ajm-7907	190	13	should	should	AUX
ajm-7907	190	14	also	also	ADV
ajm-7907	190	15	be	be	AUX
ajm-7907	190	16	measured	measure	VERB
ajm-7907	190	17	at	at	ADP
ajm-7907	190	18	fair	fair	ADJ
ajm-7907	190	19	value	value	NOUN
ajm-7907	190	20	;	;	PUNCT
ajm-7907	190	21	however	however	ADV
ajm-7907	190	22	,	,	PUNCT
ajm-7907	190	23	70	70	NUM
ajm-7907	190	24	american	american	ADJ
ajm-7907	190	25	journal	journal	PROPN
ajm-7907	190	26	of	of	ADP
ajm-7907	190	27	management	management	NOUN
ajm-7907	190	28	vol	vol	NOUN
ajm-7907	190	29	.	.	PUNCT
ajm-7907	191	1	25(4	25(4	NOUN
ajm-7907	191	2	)	)	PUNCT
ajm-7907	192	1	2025	2025	NUM
ajm-7907	192	2	unrealized	unrealize	VERB
ajm-7907	192	3	gains	gain	NOUN
ajm-7907	192	4	and	and	CCONJ
ajm-7907	192	5	losses	loss	NOUN
ajm-7907	192	6	from	from	ADP
ajm-7907	192	7	these	these	DET
ajm-7907	192	8	securities	security	NOUN
ajm-7907	192	9	must	must	AUX
ajm-7907	192	10	be	be	AUX
ajm-7907	192	11	included	include	VERB
ajm-7907	192	12	in	in	ADP
ajm-7907	192	13	equity	equity	NOUN
ajm-7907	192	14	account	account	NOUN
ajm-7907	192	15	‘	'	PUNCT
ajm-7907	192	16	other	other	ADJ
ajm-7907	192	17	comprehensive	comprehensive	ADJ
ajm-7907	192	18	income	income	NOUN
ajm-7907	192	19	’	'	PUNCT
ajm-7907	192	20	until	until	SCONJ
ajm-7907	192	21	realized	realize	VERB
ajm-7907	192	22	.	.	PUNCT
ajm-7907	193	1	held	hold	VERB
ajm-7907	193	2	-	-	PUNCT
ajm-7907	193	3	to	to	ADP
ajm-7907	193	4	-	-	PUNCT
ajm-7907	193	5	maturity	maturity	NOUN
ajm-7907	193	6	(	(	PUNCT
ajm-7907	193	7	htm	htm	PROPN
ajm-7907	193	8	)	)	PUNCT
ajm-7907	193	9	securities	security	NOUN
ajm-7907	193	10	are	be	AUX
ajm-7907	193	11	securities	security	NOUN
ajm-7907	193	12	that	that	PRON
ajm-7907	193	13	the	the	DET
ajm-7907	193	14	entity	entity	NOUN
ajm-7907	193	15	intends	intend	VERB
ajm-7907	193	16	to	to	PART
ajm-7907	193	17	and	and	CCONJ
ajm-7907	193	18	has	have	VERB
ajm-7907	193	19	the	the	DET
ajm-7907	193	20	ability	ability	NOUN
ajm-7907	193	21	to	to	PART
ajm-7907	193	22	hold	hold	VERB
ajm-7907	193	23	until	until	ADP
ajm-7907	193	24	their	their	PRON
ajm-7907	193	25	maturity	maturity	NOUN
ajm-7907	193	26	date	date	NOUN
ajm-7907	193	27	.	.	PUNCT
ajm-7907	194	1	these	these	DET
ajm-7907	194	2	securities	security	NOUN
ajm-7907	194	3	are	be	AUX
ajm-7907	194	4	recognized	recognize	VERB
ajm-7907	194	5	at	at	ADP
ajm-7907	194	6	their	their	PRON
ajm-7907	194	7	amortized	amortize	VERB
ajm-7907	194	8	cost	cost	NOUN
ajm-7907	194	9	,	,	PUNCT
ajm-7907	194	10	which	which	PRON
ajm-7907	194	11	is	be	AUX
ajm-7907	194	12	the	the	DET
ajm-7907	194	13	original	original	ADJ
ajm-7907	194	14	acquisition	acquisition	NOUN
ajm-7907	194	15	price	price	NOUN
ajm-7907	194	16	adjusted	adjust	VERB
ajm-7907	194	17	for	for	ADP
ajm-7907	194	18	the	the	DET
ajm-7907	194	19	amortization	amortization	NOUN
ajm-7907	194	20	of	of	ADP
ajm-7907	194	21	any	any	DET
ajm-7907	194	22	premium	premium	NOUN
ajm-7907	194	23	or	or	CCONJ
ajm-7907	194	24	discount	discount	NOUN
ajm-7907	194	25	paid	pay	VERB
ajm-7907	194	26	when	when	SCONJ
ajm-7907	194	27	acquired	acquire	VERB
ajm-7907	194	28	.	.	PUNCT
ajm-7907	195	1	income	income	NOUN
ajm-7907	195	2	earned	earn	VERB
ajm-7907	195	3	from	from	ADP
ajm-7907	195	4	htm	htm	PROPN
ajm-7907	195	5	securities	security	NOUN
ajm-7907	195	6	such	such	ADJ
ajm-7907	195	7	as	as	ADP
ajm-7907	195	8	bond	bond	NOUN
ajm-7907	195	9	coupons	coupon	NOUN
ajm-7907	195	10	is	be	AUX
ajm-7907	195	11	recognized	recognize	VERB
ajm-7907	195	12	as	as	ADP
ajm-7907	195	13	income	income	NOUN
ajm-7907	195	14	as	as	SCONJ
ajm-7907	195	15	it	it	PRON
ajm-7907	195	16	accrues	accrue	VERB
ajm-7907	195	17	over	over	ADP
ajm-7907	195	18	time	time	NOUN
ajm-7907	195	19	.	.	PUNCT
ajm-7907	196	1	unearned	unearned	ADJ
ajm-7907	196	2	gains	gain	NOUN
ajm-7907	196	3	or	or	CCONJ
ajm-7907	196	4	losses	loss	NOUN
ajm-7907	196	5	that	that	PRON
ajm-7907	196	6	arise	arise	VERB
ajm-7907	196	7	from	from	ADP
ajm-7907	196	8	holding	hold	VERB
ajm-7907	196	9	the	the	DET
ajm-7907	196	10	htm	htm	PROPN
ajm-7907	196	11	,	,	PUNCT
ajm-7907	196	12	such	such	ADJ
ajm-7907	196	13	as	as	ADP
ajm-7907	196	14	changes	change	NOUN
ajm-7907	196	15	in	in	ADP
ajm-7907	196	16	market	market	NOUN
ajm-7907	196	17	interest	interest	NOUN
ajm-7907	196	18	rates	rate	NOUN
ajm-7907	196	19	,	,	PUNCT
ajm-7907	196	20	are	be	AUX
ajm-7907	196	21	not	not	PART
ajm-7907	196	22	recognized	recognize	VERB
ajm-7907	196	23	because	because	SCONJ
ajm-7907	196	24	the	the	DET
ajm-7907	196	25	securities	security	NOUN
ajm-7907	196	26	are	be	AUX
ajm-7907	196	27	intended	intend	VERB
ajm-7907	196	28	to	to	PART
ajm-7907	196	29	be	be	AUX
ajm-7907	196	30	held	hold	VERB
ajm-7907	196	31	until	until	ADP
ajm-7907	196	32	maturity	maturity	NOUN
ajm-7907	196	33	.	.	PUNCT
ajm-7907	197	1	however	however	ADV
ajm-7907	197	2	,	,	PUNCT
ajm-7907	197	3	if	if	SCONJ
ajm-7907	197	4	there	there	PRON
ajm-7907	197	5	is	be	VERB
ajm-7907	197	6	a	a	DET
ajm-7907	197	7	permanent	permanent	ADJ
ajm-7907	197	8	decline	decline	NOUN
ajm-7907	197	9	in	in	ADP
ajm-7907	197	10	the	the	DET
ajm-7907	197	11	fair	fair	ADJ
ajm-7907	197	12	value	value	NOUN
ajm-7907	197	13	of	of	ADP
ajm-7907	197	14	htm	htm	PROPN
ajm-7907	197	15	investment	investment	NOUN
ajm-7907	197	16	or	or	CCONJ
ajm-7907	197	17	an	an	DET
ajm-7907	197	18	unexpected	unexpected	ADJ
ajm-7907	197	19	credit	credit	NOUN
ajm-7907	197	20	loss	loss	NOUN
ajm-7907	197	21	,	,	PUNCT
ajm-7907	197	22	an	an	DET
ajm-7907	197	23	impairment	impairment	ADJ
ajm-7907	197	24	loss	loss	NOUN
ajm-7907	197	25	is	be	AUX
ajm-7907	197	26	recognized	recognize	VERB
ajm-7907	197	27	(	(	PUNCT
ajm-7907	197	28	fasb	fasb	NOUN
ajm-7907	197	29	,	,	PUNCT
ajm-7907	197	30	2009a	2009a	NUM
ajm-7907	197	31	)	)	PUNCT
ajm-7907	197	32	.	.	PUNCT
ajm-7907	198	1	these	these	DET
ajm-7907	198	2	recognition	recognition	NOUN
ajm-7907	198	3	treatments	treatment	NOUN
ajm-7907	198	4	provide	provide	VERB
ajm-7907	198	5	stability	stability	NOUN
ajm-7907	198	6	in	in	ADP
ajm-7907	198	7	the	the	DET
ajm-7907	198	8	entity	entity	NOUN
ajm-7907	198	9	’s	’s	PART
ajm-7907	198	10	financial	financial	ADJ
ajm-7907	198	11	statement	statement	NOUN
ajm-7907	198	12	presentation	presentation	NOUN
ajm-7907	198	13	.	.	PUNCT
ajm-7907	199	1	property	property	NOUN
ajm-7907	199	2	,	,	PUNCT
ajm-7907	199	3	plant	plant	NOUN
ajm-7907	199	4	&	&	CCONJ
ajm-7907	199	5	equipment	equipment	NOUN
ajm-7907	199	6	historical	historical	ADJ
ajm-7907	199	7	cost	cost	NOUN
ajm-7907	199	8	is	be	AUX
ajm-7907	199	9	the	the	DET
ajm-7907	199	10	value	value	NOUN
ajm-7907	199	11	resulting	result	VERB
ajm-7907	199	12	from	from	ADP
ajm-7907	199	13	a	a	DET
ajm-7907	199	14	buyer	buyer	NOUN
ajm-7907	199	15	and	and	CCONJ
ajm-7907	199	16	seller	seller	NOUN
ajm-7907	199	17	agreeing	agree	VERB
ajm-7907	199	18	on	on	ADP
ajm-7907	199	19	an	an	DET
ajm-7907	199	20	arm’s	arm’s	NUM
ajm-7907	199	21	-	-	PUNCT
ajm-7907	199	22	length	length	NOUN
ajm-7907	199	23	transaction	transaction	NOUN
ajm-7907	199	24	and	and	CCONJ
ajm-7907	199	25	is	be	AUX
ajm-7907	199	26	used	use	VERB
ajm-7907	199	27	to	to	PART
ajm-7907	199	28	recognize	recognize	VERB
ajm-7907	199	29	property	property	NOUN
ajm-7907	199	30	,	,	PUNCT
ajm-7907	199	31	plant	plant	NOUN
ajm-7907	199	32	,	,	PUNCT
ajm-7907	199	33	and	and	CCONJ
ajm-7907	199	34	equipment	equipment	NOUN
ajm-7907	199	35	(	(	PUNCT
ajm-7907	199	36	pp&e	pp&e	NOUN
ajm-7907	199	37	)	)	PUNCT
ajm-7907	199	38	acquisitions	acquisition	NOUN
ajm-7907	199	39	.	.	PUNCT
ajm-7907	200	1	pp&e	pp&e	PROPN
ajm-7907	200	2	are	be	AUX
ajm-7907	200	3	long	long	ADV
ajm-7907	200	4	-	-	PUNCT
ajm-7907	200	5	lived	live	VERB
ajm-7907	200	6	assets	asset	NOUN
ajm-7907	200	7	that	that	PRON
ajm-7907	200	8	create	create	VERB
ajm-7907	200	9	,	,	PUNCT
ajm-7907	200	10	house	house	NOUN
ajm-7907	200	11	and	and	CCONJ
ajm-7907	200	12	distribute	distribute	VERB
ajm-7907	200	13	products	product	NOUN
ajm-7907	200	14	and	and	CCONJ
ajm-7907	200	15	services	service	NOUN
ajm-7907	200	16	.	.	PUNCT
ajm-7907	201	1	these	these	DET
ajm-7907	201	2	capital	capital	NOUN
ajm-7907	201	3	assets	asset	NOUN
ajm-7907	201	4	include	include	VERB
ajm-7907	201	5	land	land	NOUN
ajm-7907	201	6	,	,	PUNCT
ajm-7907	201	7	land	land	NOUN
ajm-7907	201	8	improvements	improvement	NOUN
ajm-7907	201	9	,	,	PUNCT
ajm-7907	201	10	buildings	building	NOUN
ajm-7907	201	11	,	,	PUNCT
ajm-7907	201	12	machinery	machinery	NOUN
ajm-7907	201	13	,	,	PUNCT
ajm-7907	201	14	equipment	equipment	NOUN
ajm-7907	201	15	,	,	PUNCT
ajm-7907	201	16	and	and	CCONJ
ajm-7907	201	17	furniture	furniture	NOUN
ajm-7907	201	18	and	and	CCONJ
ajm-7907	201	19	fixtures	fixture	NOUN
ajm-7907	201	20	.	.	PUNCT
ajm-7907	202	1	according	accord	VERB
ajm-7907	202	2	to	to	ADP
ajm-7907	202	3	asc	asc	PROPN
ajm-7907	202	4	360	360	NUM
ajm-7907	202	5	(	(	PUNCT
ajm-7907	202	6	fasb	fasb	NOUN
ajm-7907	202	7	,	,	PUNCT
ajm-7907	202	8	2009c	2009c	NUM
ajm-7907	202	9	)	)	PUNCT
ajm-7907	202	10	capital	capital	NOUN
ajm-7907	202	11	assets	asset	NOUN
ajm-7907	202	12	are	be	AUX
ajm-7907	202	13	initially	initially	ADV
ajm-7907	202	14	measured	measure	VERB
ajm-7907	202	15	at	at	ADP
ajm-7907	202	16	historical	historical	ADJ
ajm-7907	202	17	cost	cost	NOUN
ajm-7907	202	18	.	.	PUNCT
ajm-7907	203	1	in	in	ADP
ajm-7907	203	2	subsequent	subsequent	ADJ
ajm-7907	203	3	periods	period	NOUN
ajm-7907	203	4	,	,	PUNCT
ajm-7907	203	5	depreciation	depreciation	NOUN
ajm-7907	203	6	is	be	AUX
ajm-7907	203	7	calculated	calculate	VERB
ajm-7907	203	8	based	base	VERB
ajm-7907	203	9	on	on	ADP
ajm-7907	203	10	the	the	DET
ajm-7907	203	11	asset	asset	NOUN
ajm-7907	203	12	’s	’s	PART
ajm-7907	203	13	useful	useful	ADJ
ajm-7907	203	14	life	life	NOUN
ajm-7907	203	15	for	for	ADP
ajm-7907	203	16	those	those	DET
ajm-7907	203	17	pp&e	pp&e	PROPN
ajm-7907	203	18	assets	asset	NOUN
ajm-7907	203	19	other	other	ADJ
ajm-7907	203	20	than	than	ADP
ajm-7907	203	21	land	land	NOUN
ajm-7907	203	22	.	.	PUNCT
ajm-7907	204	1	in	in	ADP
ajm-7907	204	2	addition	addition	NOUN
ajm-7907	204	3	,	,	PUNCT
ajm-7907	204	4	accounting	accounting	NOUN
ajm-7907	204	5	gaap	gaap	NOUN
ajm-7907	204	6	guidance	guidance	NOUN
ajm-7907	204	7	states	state	VERB
ajm-7907	204	8	that	that	SCONJ
ajm-7907	204	9	when	when	SCONJ
ajm-7907	204	10	an	an	DET
ajm-7907	204	11	impairment	impairment	ADJ
ajm-7907	204	12	loss	loss	NOUN
ajm-7907	204	13	is	be	AUX
ajm-7907	204	14	recognized	recognize	VERB
ajm-7907	204	15	,	,	PUNCT
ajm-7907	204	16	the	the	DET
ajm-7907	204	17	adjusted	adjust	VERB
ajm-7907	204	18	carrying	carrying	NOUN
ajm-7907	204	19	amount	amount	NOUN
ajm-7907	204	20	of	of	ADP
ajm-7907	204	21	a	a	DET
ajm-7907	204	22	longlived	longlived	ADJ
ajm-7907	204	23	asset	asset	NOUN
ajm-7907	204	24	is	be	AUX
ajm-7907	204	25	recognized	recognize	VERB
ajm-7907	204	26	as	as	ADP
ajm-7907	204	27	its	its	PRON
ajm-7907	204	28	new	new	ADJ
ajm-7907	204	29	cost	cost	NOUN
ajm-7907	204	30	basis	basis	NOUN
ajm-7907	204	31	.	.	PUNCT
ajm-7907	205	1	liabilities	liability	NOUN
ajm-7907	205	2	current	current	ADJ
ajm-7907	205	3	liabilities	liability	NOUN
ajm-7907	205	4	current	current	ADJ
ajm-7907	205	5	liabilities	liability	NOUN
ajm-7907	205	6	are	be	AUX
ajm-7907	205	7	listed	list	VERB
ajm-7907	205	8	on	on	ADP
ajm-7907	205	9	the	the	DET
ajm-7907	205	10	balance	balance	NOUN
ajm-7907	205	11	sheet	sheet	NOUN
ajm-7907	205	12	in	in	ADP
ajm-7907	205	13	order	order	NOUN
ajm-7907	205	14	of	of	ADP
ajm-7907	205	15	their	their	PRON
ajm-7907	205	16	nearness	nearness	NOUN
ajm-7907	205	17	to	to	ADP
ajm-7907	205	18	consuming	consume	VERB
ajm-7907	205	19	cash	cash	NOUN
ajm-7907	205	20	to	to	PART
ajm-7907	205	21	settle	settle	VERB
ajm-7907	205	22	the	the	DET
ajm-7907	205	23	economic	economic	ADJ
ajm-7907	205	24	obligation	obligation	NOUN
ajm-7907	205	25	,	,	PUNCT
ajm-7907	205	26	which	which	PRON
ajm-7907	205	27	typically	typically	ADV
ajm-7907	205	28	has	have	VERB
ajm-7907	205	29	a	a	DET
ajm-7907	205	30	life	life	NOUN
ajm-7907	205	31	span	span	NOUN
ajm-7907	205	32	of	of	ADP
ajm-7907	205	33	one	one	NUM
ajm-7907	205	34	year	year	NOUN
ajm-7907	205	35	or	or	CCONJ
ajm-7907	205	36	less	less	ADJ
ajm-7907	205	37	.	.	PUNCT
ajm-7907	206	1	current	current	ADJ
ajm-7907	206	2	liabilities	liability	NOUN
ajm-7907	206	3	require	require	VERB
ajm-7907	206	4	the	the	DET
ajm-7907	206	5	consumption	consumption	NOUN
ajm-7907	206	6	of	of	ADP
ajm-7907	206	7	current	current	ADJ
ajm-7907	206	8	funds	fund	NOUN
ajm-7907	206	9	to	to	PART
ajm-7907	206	10	satisfy	satisfy	VERB
ajm-7907	206	11	their	their	PRON
ajm-7907	206	12	obligation	obligation	NOUN
ajm-7907	206	13	that	that	PRON
ajm-7907	206	14	can	can	AUX
ajm-7907	206	15	significantly	significantly	ADV
ajm-7907	206	16	impact	impact	VERB
ajm-7907	206	17	the	the	DET
ajm-7907	206	18	working	work	VERB
ajm-7907	206	19	capital	capital	NOUN
ajm-7907	206	20	of	of	ADP
ajm-7907	206	21	the	the	DET
ajm-7907	206	22	organizations	organization	NOUN
ajm-7907	206	23	.	.	PUNCT
ajm-7907	207	1	generally	generally	ADV
ajm-7907	207	2	,	,	PUNCT
ajm-7907	207	3	current	current	ADJ
ajm-7907	207	4	liabilities	liability	NOUN
ajm-7907	207	5	include	include	VERB
ajm-7907	207	6	payables	payable	NOUN
ajm-7907	207	7	,	,	PUNCT
ajm-7907	207	8	deferrals	deferral	NOUN
ajm-7907	207	9	and	and	CCONJ
ajm-7907	207	10	the	the	DET
ajm-7907	207	11	current	current	ADJ
ajm-7907	207	12	portion	portion	NOUN
ajm-7907	207	13	of	of	ADP
ajm-7907	207	14	longterm	longterm	ADJ
ajm-7907	207	15	debt	debt	NOUN
ajm-7907	207	16	accounts	account	NOUN
ajm-7907	207	17	payable	payable	ADJ
ajm-7907	207	18	accounts	account	NOUN
ajm-7907	207	19	payable	payable	ADJ
ajm-7907	207	20	tend	tend	VERB
ajm-7907	207	21	not	not	PART
ajm-7907	207	22	to	to	PART
ajm-7907	207	23	create	create	VERB
ajm-7907	207	24	a	a	DET
ajm-7907	207	25	recognition	recognition	NOUN
ajm-7907	207	26	issue	issue	NOUN
ajm-7907	207	27	as	as	SCONJ
ajm-7907	207	28	the	the	DET
ajm-7907	207	29	obligation	obligation	NOUN
ajm-7907	207	30	value	value	NOUN
ajm-7907	207	31	is	be	AUX
ajm-7907	207	32	determined	determine	VERB
ajm-7907	207	33	by	by	ADP
ajm-7907	207	34	a	a	DET
ajm-7907	207	35	transaction	transaction	NOUN
ajm-7907	207	36	that	that	PRON
ajm-7907	207	37	involves	involve	VERB
ajm-7907	207	38	a	a	DET
ajm-7907	207	39	promise	promise	NOUN
ajm-7907	207	40	to	to	PART
ajm-7907	207	41	pay	pay	VERB
ajm-7907	207	42	an	an	DET
ajm-7907	207	43	amount	amount	NOUN
ajm-7907	207	44	at	at	ADP
ajm-7907	207	45	a	a	DET
ajm-7907	207	46	subsequent	subsequent	ADJ
ajm-7907	207	47	date	date	NOUN
ajm-7907	207	48	.	.	PUNCT
ajm-7907	208	1	deferrals	deferral	NOUN
ajm-7907	208	2	are	be	AUX
ajm-7907	208	3	near	near	ADJ
ajm-7907	208	4	-	-	PUNCT
ajm-7907	208	5	term	term	NOUN
ajm-7907	208	6	obligations	obligation	NOUN
ajm-7907	208	7	that	that	PRON
ajm-7907	208	8	require	require	VERB
ajm-7907	208	9	recognition	recognition	NOUN
ajm-7907	208	10	to	to	PART
ajm-7907	208	11	satisfy	satisfy	VERB
ajm-7907	208	12	rather	rather	ADV
ajm-7907	208	13	than	than	ADP
ajm-7907	208	14	a	a	DET
ajm-7907	208	15	cash	cash	NOUN
ajm-7907	208	16	disbursement	disbursement	NOUN
ajm-7907	208	17	.	.	PUNCT
ajm-7907	209	1	a	a	DET
ajm-7907	209	2	deferral	deferral	ADJ
ajm-7907	209	3	example	example	NOUN
ajm-7907	209	4	is	be	AUX
ajm-7907	209	5	the	the	DET
ajm-7907	209	6	distribution	distribution	NOUN
ajm-7907	209	7	of	of	ADP
ajm-7907	209	8	prepaid	prepaid	ADJ
ajm-7907	209	9	cash	cash	NOUN
ajm-7907	209	10	for	for	ADP
ajm-7907	209	11	services	service	NOUN
ajm-7907	209	12	before	before	ADP
ajm-7907	209	13	the	the	DET
ajm-7907	209	14	due	due	ADJ
ajm-7907	209	15	date	date	NOUN
ajm-7907	209	16	,	,	PUNCT
ajm-7907	209	17	or	or	CCONJ
ajm-7907	209	18	an	an	DET
ajm-7907	209	19	advance	advance	NOUN
ajm-7907	209	20	payment	payment	NOUN
ajm-7907	209	21	received	receive	VERB
ajm-7907	209	22	for	for	ADP
ajm-7907	209	23	a	a	DET
ajm-7907	209	24	service	service	NOUN
ajm-7907	209	25	obligation	obligation	NOUN
ajm-7907	209	26	.	.	PUNCT
ajm-7907	210	1	unless	unless	SCONJ
ajm-7907	210	2	the	the	DET
ajm-7907	210	3	deferral	deferral	NOUN
ajm-7907	210	4	is	be	AUX
ajm-7907	210	5	substantial	substantial	ADJ
ajm-7907	210	6	,	,	PUNCT
ajm-7907	210	7	recording	record	VERB
ajm-7907	210	8	it	it	PRON
ajm-7907	210	9	as	as	SCONJ
ajm-7907	210	10	a	a	DET
ajm-7907	210	11	liability	liability	NOUN
ajm-7907	210	12	will	will	AUX
ajm-7907	210	13	not	not	PART
ajm-7907	210	14	significantly	significantly	ADV
ajm-7907	210	15	impact	impact	VERB
ajm-7907	210	16	the	the	DET
ajm-7907	210	17	financial	financial	ADJ
ajm-7907	210	18	statement	statement	NOUN
ajm-7907	210	19	presentation	presentation	NOUN
ajm-7907	210	20	.	.	PUNCT
ajm-7907	211	1	when	when	SCONJ
ajm-7907	211	2	a	a	DET
ajm-7907	211	3	long	long	ADJ
ajm-7907	211	4	-	-	PUNCT
ajm-7907	211	5	term	term	NOUN
ajm-7907	211	6	debt	debt	NOUN
ajm-7907	211	7	payment	payment	NOUN
ajm-7907	211	8	in	in	ADP
ajm-7907	211	9	the	the	DET
ajm-7907	211	10	current	current	ADJ
ajm-7907	211	11	period	period	NOUN
ajm-7907	211	12	requires	require	VERB
ajm-7907	211	13	the	the	DET
ajm-7907	211	14	use	use	NOUN
ajm-7907	211	15	of	of	ADP
ajm-7907	211	16	current	current	ADJ
ajm-7907	211	17	funds	fund	NOUN
ajm-7907	211	18	,	,	PUNCT
ajm-7907	211	19	gaap	gaap	PROPN
ajm-7907	211	20	requires	require	VERB
ajm-7907	211	21	the	the	DET
ajm-7907	211	22	transaction	transaction	NOUN
ajm-7907	211	23	to	to	PART
ajm-7907	211	24	be	be	AUX
ajm-7907	211	25	recognized	recognize	VERB
ajm-7907	211	26	as	as	ADP
ajm-7907	211	27	a	a	DET
ajm-7907	211	28	current	current	ADJ
ajm-7907	211	29	liability	liability	NOUN
ajm-7907	211	30	.	.	PUNCT
ajm-7907	212	1	however	however	ADV
ajm-7907	212	2	,	,	PUNCT
ajm-7907	212	3	not	not	PART
ajm-7907	212	4	all	all	DET
ajm-7907	212	5	current	current	ADJ
ajm-7907	212	6	maturities	maturity	NOUN
ajm-7907	212	7	are	be	AUX
ajm-7907	212	8	classified	classify	VERB
ajm-7907	212	9	as	as	ADP
ajm-7907	212	10	current	current	ADJ
ajm-7907	212	11	liabilities	liability	NOUN
ajm-7907	212	12	.	.	PUNCT
ajm-7907	213	1	an	an	DET
ajm-7907	213	2	example	example	NOUN
ajm-7907	213	3	is	be	AUX
ajm-7907	213	4	the	the	DET
ajm-7907	213	5	retirement	retirement	NOUN
ajm-7907	213	6	of	of	ADP
ajm-7907	213	7	a	a	DET
ajm-7907	213	8	long	long	ADJ
ajm-7907	213	9	-	-	PUNCT
ajm-7907	213	10	term	term	NOUN
ajm-7907	213	11	liability	liability	NOUN
ajm-7907	213	12	using	use	VERB
ajm-7907	213	13	special	special	ADJ
ajm-7907	213	14	or	or	CCONJ
ajm-7907	213	15	restricted	restricted	ADJ
ajm-7907	213	16	funds	fund	NOUN
ajm-7907	213	17	,	,	PUNCT
ajm-7907	213	18	which	which	PRON
ajm-7907	213	19	will	will	AUX
ajm-7907	213	20	not	not	PART
ajm-7907	213	21	need	need	VERB
ajm-7907	213	22	to	to	PART
ajm-7907	213	23	be	be	AUX
ajm-7907	213	24	reclassified	reclassify	VERB
ajm-7907	213	25	as	as	ADP
ajm-7907	213	26	a	a	DET
ajm-7907	213	27	current	current	ADJ
ajm-7907	213	28	liability	liability	NOUN
ajm-7907	213	29	because	because	SCONJ
ajm-7907	213	30	the	the	DET
ajm-7907	213	31	retirement	retirement	NOUN
ajm-7907	213	32	will	will	AUX
ajm-7907	213	33	not	not	PART
ajm-7907	213	34	consume	consume	VERB
ajm-7907	213	35	current	current	ADJ
ajm-7907	213	36	entity	entity	NOUN
ajm-7907	213	37	resources	resource	NOUN
ajm-7907	213	38	.	.	PUNCT
ajm-7907	214	1	another	another	DET
ajm-7907	214	2	situation	situation	NOUN
ajm-7907	214	3	that	that	PRON
ajm-7907	214	4	does	do	AUX
ajm-7907	214	5	not	not	PART
ajm-7907	214	6	require	require	VERB
ajm-7907	214	7	a	a	DET
ajm-7907	214	8	reclass	reclass	NOUN
ajm-7907	214	9	to	to	ADP
ajm-7907	214	10	current	current	ADJ
ajm-7907	214	11	liabilities	liability	NOUN
ajm-7907	214	12	is	be	AUX
ajm-7907	214	13	the	the	DET
ajm-7907	214	14	issuance	issuance	NOUN
ajm-7907	214	15	of	of	ADP
ajm-7907	214	16	new	new	ADJ
ajm-7907	214	17	or	or	CCONJ
ajm-7907	214	18	additional	additional	ADJ
ajm-7907	214	19	long	long	ADJ
ajm-7907	214	20	-	-	PUNCT
ajm-7907	214	21	term	term	NOUN
ajm-7907	214	22	debt	debt	NOUN
ajm-7907	214	23	.	.	PUNCT
ajm-7907	215	1	neither	neither	PRON
ajm-7907	215	2	of	of	ADP
ajm-7907	215	3	these	these	DET
ajm-7907	215	4	examples	example	NOUN
ajm-7907	215	5	should	should	AUX
ajm-7907	215	6	be	be	AUX
ajm-7907	215	7	reported	report	VERB
ajm-7907	215	8	as	as	ADP
ajm-7907	215	9	a	a	DET
ajm-7907	215	10	current	current	ADJ
ajm-7907	215	11	liability	liability	NOUN
ajm-7907	215	12	as	as	SCONJ
ajm-7907	215	13	they	they	PRON
ajm-7907	215	14	would	would	AUX
ajm-7907	215	15	distort	distort	VERB
ajm-7907	215	16	the	the	DET
ajm-7907	215	17	working	work	VERB
ajm-7907	215	18	capital	capital	NOUN
ajm-7907	215	19	presentation	presentation	NOUN
ajm-7907	215	20	.	.	PUNCT
ajm-7907	216	1	noncurrent	noncurrent	ADJ
ajm-7907	216	2	liabilities	liability	NOUN
ajm-7907	216	3	long	long	ADJ
ajm-7907	216	4	-	-	PUNCT
ajm-7907	216	5	term	term	NOUN
ajm-7907	216	6	debt	debt	NOUN
ajm-7907	216	7	typically	typically	ADV
ajm-7907	216	8	,	,	PUNCT
ajm-7907	216	9	the	the	DET
ajm-7907	216	10	largest	large	ADJ
ajm-7907	216	11	value	value	NOUN
ajm-7907	216	12	listed	list	VERB
ajm-7907	216	13	in	in	ADP
ajm-7907	216	14	the	the	DET
ajm-7907	216	15	liabilities	liability	NOUN
ajm-7907	216	16	noncurrent	noncurrent	ADJ
ajm-7907	216	17	section	section	NOUN
ajm-7907	216	18	of	of	ADP
ajm-7907	216	19	an	an	DET
ajm-7907	216	20	entity	entity	NOUN
ajm-7907	216	21	’s	’s	PART
ajm-7907	216	22	balance	balance	NOUN
ajm-7907	216	23	sheet	sheet	NOUN
ajm-7907	216	24	is	be	AUX
ajm-7907	216	25	long	long	ADJ
ajm-7907	216	26	-	-	PUNCT
ajm-7907	216	27	term	term	NOUN
ajm-7907	216	28	debt	debt	NOUN
ajm-7907	216	29	.	.	PUNCT
ajm-7907	217	1	although	although	SCONJ
ajm-7907	217	2	many	many	ADJ
ajm-7907	217	3	entities	entity	NOUN
ajm-7907	217	4	use	use	VERB
ajm-7907	217	5	historical	historical	ADJ
ajm-7907	217	6	cost	cost	NOUN
ajm-7907	217	7	to	to	PART
ajm-7907	217	8	report	report	VERB
ajm-7907	217	9	their	their	PRON
ajm-7907	217	10	long	long	ADJ
ajm-7907	217	11	-	-	PUNCT
ajm-7907	217	12	term	term	NOUN
ajm-7907	217	13	debt	debt	NOUN
ajm-7907	217	14	obligations	obligation	NOUN
ajm-7907	217	15	,	,	PUNCT
ajm-7907	217	16	sfas	sfas	NOUN
ajm-7907	217	17	115	115	NUM
ajm-7907	217	18	(	(	PUNCT
ajm-7907	217	19	fasb	fasb	NOUN
ajm-7907	217	20	,	,	PUNCT
ajm-7907	217	21	1993	1993	NUM
ajm-7907	217	22	)	)	PUNCT
ajm-7907	217	23	established	establish	VERB
ajm-7907	217	24	the	the	DET
ajm-7907	217	25	option	option	NOUN
ajm-7907	217	26	for	for	SCONJ
ajm-7907	217	27	business	business	NOUN
ajm-7907	217	28	entities	entity	NOUN
ajm-7907	217	29	to	to	PART
ajm-7907	217	30	elect	elect	VERB
ajm-7907	217	31	the	the	DET
ajm-7907	217	32	fair	fair	ADJ
ajm-7907	217	33	value	value	NOUN
ajm-7907	217	34	option	option	NOUN
ajm-7907	217	35	for	for	ADP
ajm-7907	217	36	long	long	ADJ
ajm-7907	217	37	-	-	PUNCT
ajm-7907	217	38	term	term	NOUN
ajm-7907	217	39	financial	financial	ADJ
ajm-7907	217	40	liabilities	liability	NOUN
ajm-7907	217	41	.	.	PUNCT
ajm-7907	218	1	the	the	DET
ajm-7907	218	2	guidance	guidance	NOUN
ajm-7907	218	3	stipulates	stipulate	VERB
ajm-7907	218	4	that	that	SCONJ
ajm-7907	218	5	if	if	SCONJ
ajm-7907	218	6	an	an	DET
ajm-7907	218	7	entity	entity	NOUN
ajm-7907	218	8	designates	designate	VERB
ajm-7907	218	9	a	a	DET
ajm-7907	218	10	financial	financial	ADJ
ajm-7907	218	11	liability	liability	NOUN
ajm-7907	218	12	under	under	ADP
ajm-7907	218	13	the	the	DET
ajm-7907	218	14	fair	fair	ADJ
ajm-7907	218	15	american	american	ADJ
ajm-7907	218	16	journal	journal	NOUN
ajm-7907	218	17	of	of	ADP
ajm-7907	218	18	management	management	NOUN
ajm-7907	218	19	vol	vol	NOUN
ajm-7907	218	20	.	.	PUNCT
ajm-7907	219	1	25(4	25(4	NOUN
ajm-7907	219	2	)	)	PUNCT
ajm-7907	219	3	2025	2025	NUM
ajm-7907	219	4	71	71	NUM
ajm-7907	219	5	value	value	NOUN
ajm-7907	219	6	option	option	NOUN
ajm-7907	219	7	,	,	PUNCT
ajm-7907	219	8	the	the	DET
ajm-7907	219	9	entity	entity	NOUN
ajm-7907	219	10	must	must	AUX
ajm-7907	219	11	measure	measure	VERB
ajm-7907	219	12	the	the	DET
ajm-7907	219	13	financial	financial	ADJ
ajm-7907	219	14	liability	liability	NOUN
ajm-7907	219	15	at	at	ADP
ajm-7907	219	16	fair	fair	ADJ
ajm-7907	219	17	value	value	NOUN
ajm-7907	219	18	,	,	PUNCT
ajm-7907	219	19	with	with	ADP
ajm-7907	219	20	any	any	DET
ajm-7907	219	21	qualifying	qualifying	NOUN
ajm-7907	219	22	changes	change	NOUN
ajm-7907	219	23	in	in	ADP
ajm-7907	219	24	fair	fair	ADJ
ajm-7907	219	25	value	value	NOUN
ajm-7907	219	26	to	to	PART
ajm-7907	219	27	be	be	AUX
ajm-7907	219	28	recognized	recognize	VERB
ajm-7907	219	29	in	in	ADP
ajm-7907	219	30	net	net	ADJ
ajm-7907	219	31	income	income	NOUN
ajm-7907	219	32	.	.	PUNCT
ajm-7907	220	1	when	when	SCONJ
ajm-7907	220	2	sfas	sfas	NOUN
ajm-7907	220	3	115	115	NUM
ajm-7907	220	4	was	be	AUX
ajm-7907	220	5	converted	convert	VERB
ajm-7907	220	6	to	to	ADP
ajm-7907	220	7	asc	asc	PROPN
ajm-7907	220	8	825	825	PROPN
ajm-7907	220	9	(	(	PUNCT
ajm-7907	220	10	fasb	fasb	NOUN
ajm-7907	220	11	,	,	PUNCT
ajm-7907	220	12	2009f	2009f	NUM
ajm-7907	220	13	)	)	PUNCT
ajm-7907	220	14	,	,	PUNCT
ajm-7907	220	15	the	the	DET
ajm-7907	220	16	guidance	guidance	NOUN
ajm-7907	220	17	was	be	AUX
ajm-7907	220	18	amended	amend	VERB
ajm-7907	220	19	to	to	PART
ajm-7907	220	20	allow	allow	VERB
ajm-7907	220	21	fair	fair	ADJ
ajm-7907	220	22	value	value	NOUN
ajm-7907	220	23	changes	change	NOUN
ajm-7907	220	24	in	in	ADP
ajm-7907	220	25	assets	asset	NOUN
ajm-7907	220	26	to	to	PART
ajm-7907	220	27	be	be	AUX
ajm-7907	220	28	matched	match	VERB
ajm-7907	220	29	with	with	ADP
ajm-7907	220	30	corresponding	corresponding	ADJ
ajm-7907	220	31	fair	fair	ADJ
ajm-7907	220	32	value	value	NOUN
ajm-7907	220	33	changes	change	NOUN
ajm-7907	220	34	of	of	ADP
ajm-7907	220	35	liabilities	liability	NOUN
ajm-7907	220	36	due	due	ADP
ajm-7907	220	37	to	to	ADP
ajm-7907	220	38	changes	change	NOUN
ajm-7907	220	39	in	in	ADP
ajm-7907	220	40	interest	interest	NOUN
ajm-7907	220	41	rates	rate	NOUN
ajm-7907	220	42	(	(	PUNCT
ajm-7907	220	43	chung	chung	PROPN
ajm-7907	220	44	et	et	PROPN
ajm-7907	220	45	al	al	PROPN
ajm-7907	220	46	.	.	PROPN
ajm-7907	220	47	,	,	PUNCT
ajm-7907	220	48	2023	2023	NUM
ajm-7907	220	49	)	)	PUNCT
ajm-7907	220	50	.	.	PUNCT
ajm-7907	221	1	thus	thus	ADV
ajm-7907	221	2	,	,	PUNCT
ajm-7907	221	3	if	if	SCONJ
ajm-7907	221	4	an	an	DET
ajm-7907	221	5	entity	entity	NOUN
ajm-7907	221	6	anticipates	anticipate	VERB
ajm-7907	221	7	holding	hold	VERB
ajm-7907	221	8	a	a	DET
ajm-7907	221	9	debt	debt	NOUN
ajm-7907	221	10	liability	liability	NOUN
ajm-7907	221	11	until	until	ADP
ajm-7907	221	12	maturity	maturity	NOUN
ajm-7907	221	13	,	,	PUNCT
ajm-7907	221	14	the	the	DET
ajm-7907	221	15	intermittent	intermittent	ADJ
ajm-7907	221	16	changes	change	NOUN
ajm-7907	221	17	in	in	ADP
ajm-7907	221	18	fair	fair	ADJ
ajm-7907	221	19	value	value	NOUN
ajm-7907	221	20	are	be	AUX
ajm-7907	221	21	not	not	PART
ajm-7907	221	22	only	only	ADV
ajm-7907	221	23	irrelevant	irrelevant	ADJ
ajm-7907	221	24	but	but	CCONJ
ajm-7907	221	25	also	also	ADV
ajm-7907	221	26	misleading	mislead	VERB
ajm-7907	221	27	to	to	ADP
ajm-7907	221	28	shareholders	shareholder	NOUN
ajm-7907	221	29	and	and	CCONJ
ajm-7907	221	30	investors	investor	NOUN
ajm-7907	221	31	.	.	PUNCT
ajm-7907	222	1	these	these	DET
ajm-7907	222	2	changes	change	NOUN
ajm-7907	222	3	create	create	VERB
ajm-7907	222	4	gains	gain	NOUN
ajm-7907	222	5	and	and	CCONJ
ajm-7907	222	6	losses	loss	NOUN
ajm-7907	222	7	that	that	PRON
ajm-7907	222	8	do	do	AUX
ajm-7907	222	9	not	not	PART
ajm-7907	222	10	reflect	reflect	VERB
ajm-7907	222	11	the	the	DET
ajm-7907	222	12	economic	economic	ADJ
ajm-7907	222	13	reality	reality	NOUN
ajm-7907	222	14	of	of	ADP
ajm-7907	222	15	the	the	DET
ajm-7907	222	16	debt	debt	NOUN
ajm-7907	222	17	.	.	PUNCT
ajm-7907	223	1	therefore	therefore	ADV
ajm-7907	223	2	,	,	PUNCT
ajm-7907	223	3	if	if	SCONJ
ajm-7907	223	4	a	a	DET
ajm-7907	223	5	company	company	NOUN
ajm-7907	223	6	has	have	VERB
ajm-7907	223	7	no	no	DET
ajm-7907	223	8	intention	intention	NOUN
ajm-7907	223	9	or	or	CCONJ
ajm-7907	223	10	lacks	lack	VERB
ajm-7907	223	11	the	the	DET
ajm-7907	223	12	opportunity	opportunity	NOUN
ajm-7907	223	13	to	to	PART
ajm-7907	223	14	extinguish	extinguish	VERB
ajm-7907	223	15	a	a	DET
ajm-7907	223	16	debt	debt	NOUN
ajm-7907	223	17	liability	liability	NOUN
ajm-7907	223	18	before	before	ADP
ajm-7907	223	19	maturity	maturity	NOUN
ajm-7907	223	20	,	,	PUNCT
ajm-7907	223	21	recording	record	VERB
ajm-7907	223	22	the	the	DET
ajm-7907	223	23	debt	debt	NOUN
ajm-7907	223	24	at	at	ADP
ajm-7907	223	25	the	the	DET
ajm-7907	223	26	present	present	ADJ
ajm-7907	223	27	value	value	NOUN
ajm-7907	223	28	of	of	ADP
ajm-7907	223	29	its	its	PRON
ajm-7907	223	30	cash	cash	NOUN
ajm-7907	223	31	flows	flow	NOUN
ajm-7907	223	32	discounted	discount	VERB
ajm-7907	223	33	at	at	ADP
ajm-7907	223	34	the	the	DET
ajm-7907	223	35	market	market	NOUN
ajm-7907	223	36	rate	rate	NOUN
ajm-7907	223	37	of	of	ADP
ajm-7907	223	38	interest	interest	NOUN
ajm-7907	223	39	more	more	ADV
ajm-7907	223	40	accurately	accurately	ADV
ajm-7907	223	41	describes	describe	VERB
ajm-7907	223	42	the	the	DET
ajm-7907	223	43	amount	amount	NOUN
ajm-7907	223	44	of	of	ADP
ajm-7907	223	45	money	money	NOUN
ajm-7907	223	46	the	the	DET
ajm-7907	223	47	entity	entity	NOUN
ajm-7907	223	48	will	will	AUX
ajm-7907	223	49	pay	pay	VERB
ajm-7907	223	50	over	over	ADP
ajm-7907	223	51	the	the	DET
ajm-7907	223	52	life	life	NOUN
ajm-7907	223	53	of	of	ADP
ajm-7907	223	54	the	the	DET
ajm-7907	223	55	debt	debt	NOUN
ajm-7907	223	56	.	.	PUNCT
ajm-7907	224	1	other	other	ADJ
ajm-7907	224	2	long	long	ADJ
ajm-7907	224	3	-	-	PUNCT
ajm-7907	224	4	term	term	NOUN
ajm-7907	224	5	liabilities	liability	NOUN
ajm-7907	224	6	other	other	ADJ
ajm-7907	224	7	long	long	ADJ
ajm-7907	224	8	-	-	PUNCT
ajm-7907	224	9	term	term	NOUN
ajm-7907	224	10	payable	payable	ADJ
ajm-7907	224	11	obligations	obligation	NOUN
ajm-7907	224	12	include	include	VERB
ajm-7907	224	13	deferred	deferred	ADJ
ajm-7907	224	14	liabilities	liability	NOUN
ajm-7907	224	15	,	,	PUNCT
ajm-7907	224	16	pensions	pension	NOUN
ajm-7907	224	17	,	,	PUNCT
ajm-7907	224	18	and	and	CCONJ
ajm-7907	224	19	leases	lease	NOUN
ajm-7907	224	20	that	that	PRON
ajm-7907	224	21	the	the	DET
ajm-7907	224	22	entity	entity	NOUN
ajm-7907	224	23	does	do	AUX
ajm-7907	224	24	not	not	PART
ajm-7907	224	25	expect	expect	VERB
ajm-7907	224	26	to	to	PART
ajm-7907	224	27	pay	pay	VERB
ajm-7907	224	28	in	in	ADP
ajm-7907	224	29	full	full	ADJ
ajm-7907	224	30	within	within	ADP
ajm-7907	224	31	the	the	DET
ajm-7907	224	32	normal	normal	ADJ
ajm-7907	224	33	operating	operating	NOUN
ajm-7907	224	34	cycle	cycle	NOUN
ajm-7907	224	35	.	.	PUNCT
ajm-7907	225	1	unlike	unlike	ADP
ajm-7907	225	2	debt	debt	NOUN
ajm-7907	225	3	liabilities	liability	NOUN
ajm-7907	225	4	,	,	PUNCT
ajm-7907	225	5	no	no	DET
ajm-7907	225	6	portion	portion	NOUN
ajm-7907	225	7	of	of	ADP
ajm-7907	225	8	longterm	longterm	ADJ
ajm-7907	225	9	liabilities	liability	NOUN
ajm-7907	225	10	are	be	AUX
ajm-7907	225	11	reported	report	VERB
ajm-7907	225	12	as	as	ADP
ajm-7907	225	13	current	current	ADJ
ajm-7907	225	14	liabilities	liability	NOUN
ajm-7907	225	15	.	.	PUNCT
ajm-7907	226	1	since	since	SCONJ
ajm-7907	226	2	these	these	DET
ajm-7907	226	3	liabilities	liability	NOUN
ajm-7907	226	4	are	be	AUX
ajm-7907	226	5	not	not	PART
ajm-7907	226	6	financial	financial	ADJ
ajm-7907	226	7	instruments	instrument	NOUN
ajm-7907	226	8	they	they	PRON
ajm-7907	226	9	are	be	AUX
ajm-7907	226	10	not	not	PART
ajm-7907	226	11	eligible	eligible	ADJ
ajm-7907	226	12	to	to	PART
ajm-7907	226	13	be	be	AUX
ajm-7907	226	14	accounted	account	VERB
ajm-7907	226	15	for	for	ADP
ajm-7907	226	16	using	use	VERB
ajm-7907	226	17	fair	fair	ADJ
ajm-7907	226	18	value	value	NOUN
ajm-7907	226	19	.	.	PUNCT
ajm-7907	227	1	therefore	therefore	ADV
ajm-7907	227	2	,	,	PUNCT
ajm-7907	227	3	these	these	DET
ajm-7907	227	4	liabilities	liability	NOUN
ajm-7907	227	5	are	be	AUX
ajm-7907	227	6	recognized	recognize	VERB
ajm-7907	227	7	and	and	CCONJ
ajm-7907	227	8	evaluated	evaluate	VERB
ajm-7907	227	9	using	use	VERB
ajm-7907	227	10	their	their	PRON
ajm-7907	227	11	historical	historical	ADJ
ajm-7907	227	12	values	value	NOUN
ajm-7907	227	13	.	.	PUNCT
ajm-7907	228	1	equity	equity	NOUN
ajm-7907	228	2	equity	equity	NOUN
ajm-7907	228	3	is	be	AUX
ajm-7907	228	4	the	the	DET
ajm-7907	228	5	risk	risk	NOUN
ajm-7907	228	6	capital	capital	NOUN
ajm-7907	228	7	of	of	ADP
ajm-7907	228	8	the	the	DET
ajm-7907	228	9	enterprise	enterprise	NOUN
ajm-7907	228	10	.	.	PUNCT
ajm-7907	229	1	it	it	PRON
ajm-7907	229	2	has	have	VERB
ajm-7907	229	3	no	no	DET
ajm-7907	229	4	guaranteed	guarantee	VERB
ajm-7907	229	5	return	return	NOUN
ajm-7907	229	6	and	and	CCONJ
ajm-7907	229	7	no	no	DET
ajm-7907	229	8	repayment	repayment	NOUN
ajm-7907	229	9	term	term	NOUN
ajm-7907	229	10	for	for	ADP
ajm-7907	229	11	the	the	DET
ajm-7907	229	12	owners	owner	NOUN
ajm-7907	229	13	.	.	PUNCT
ajm-7907	230	1	from	from	ADP
ajm-7907	230	2	a	a	DET
ajm-7907	230	3	perspective	perspective	NOUN
ajm-7907	230	4	of	of	ADP
ajm-7907	230	5	stability	stability	NOUN
ajm-7907	230	6	and	and	CCONJ
ajm-7907	230	7	solvency	solvency	NOUN
ajm-7907	230	8	exposure	exposure	NOUN
ajm-7907	230	9	,	,	PUNCT
ajm-7907	230	10	equity	equity	NOUN
ajm-7907	230	11	is	be	AUX
ajm-7907	230	12	permanent	permanent	ADJ
ajm-7907	230	13	with	with	ADP
ajm-7907	230	14	an	an	DET
ajm-7907	230	15	indefinite	indefinite	ADJ
ajm-7907	230	16	life	life	NOUN
ajm-7907	230	17	(	(	PUNCT
ajm-7907	230	18	schroeder	schroeder	NOUN
ajm-7907	230	19	et	et	PROPN
ajm-7907	230	20	al	al	PROPN
ajm-7907	230	21	.	.	PROPN
ajm-7907	230	22	,	,	PUNCT
ajm-7907	230	23	2023	2023	NUM
ajm-7907	230	24	)	)	PUNCT
ajm-7907	230	25	.	.	PUNCT
ajm-7907	231	1	the	the	DET
ajm-7907	231	2	equity	equity	NOUN
ajm-7907	231	3	section	section	NOUN
ajm-7907	231	4	of	of	ADP
ajm-7907	231	5	the	the	DET
ajm-7907	231	6	balance	balance	NOUN
ajm-7907	231	7	sheet	sheet	NOUN
ajm-7907	231	8	represents	represent	VERB
ajm-7907	231	9	the	the	DET
ajm-7907	231	10	net	net	ADJ
ajm-7907	231	11	difference	difference	NOUN
ajm-7907	231	12	between	between	ADP
ajm-7907	231	13	the	the	DET
ajm-7907	231	14	value	value	NOUN
ajm-7907	231	15	of	of	ADP
ajm-7907	231	16	what	what	PRON
ajm-7907	231	17	the	the	DET
ajm-7907	231	18	entity	entity	NOUN
ajm-7907	231	19	owns	own	VERB
ajm-7907	231	20	,	,	PUNCT
ajm-7907	231	21	i.e.	i.e.	X
ajm-7907	231	22	,	,	PUNCT
ajm-7907	231	23	assets	asset	NOUN
ajm-7907	231	24	,	,	PUNCT
ajm-7907	231	25	and	and	CCONJ
ajm-7907	231	26	what	what	PRON
ajm-7907	231	27	the	the	DET
ajm-7907	231	28	entity	entity	NOUN
ajm-7907	231	29	owes	owe	VERB
ajm-7907	231	30	,	,	PUNCT
ajm-7907	231	31	i.e.	i.e.	X
ajm-7907	231	32	,	,	PUNCT
ajm-7907	231	33	liabilities	liability	NOUN
ajm-7907	231	34	,	,	PUNCT
ajm-7907	231	35	and	and	CCONJ
ajm-7907	231	36	is	be	AUX
ajm-7907	231	37	often	often	ADV
ajm-7907	231	38	referred	refer	VERB
ajm-7907	231	39	to	to	ADP
ajm-7907	231	40	as	as	ADP
ajm-7907	231	41	the	the	DET
ajm-7907	231	42	entity	entity	NOUN
ajm-7907	231	43	’s	’s	PART
ajm-7907	231	44	residual	residual	ADJ
ajm-7907	231	45	interest	interest	NOUN
ajm-7907	231	46	.	.	PUNCT
ajm-7907	232	1	the	the	DET
ajm-7907	232	2	balance	balance	NOUN
ajm-7907	232	3	sheet	sheet	NOUN
ajm-7907	232	4	equity	equity	NOUN
ajm-7907	232	5	section	section	NOUN
ajm-7907	232	6	is	be	AUX
ajm-7907	232	7	broken	break	VERB
ajm-7907	232	8	into	into	ADP
ajm-7907	232	9	multiple	multiple	ADJ
ajm-7907	232	10	categories	category	NOUN
ajm-7907	232	11	,	,	PUNCT
ajm-7907	232	12	including	include	VERB
ajm-7907	232	13	the	the	DET
ajm-7907	232	14	display	display	NOUN
ajm-7907	232	15	of	of	ADP
ajm-7907	232	16	various	various	ADJ
ajm-7907	232	17	ownership	ownership	NOUN
ajm-7907	232	18	and	and	CCONJ
ajm-7907	232	19	legal	legal	ADJ
ajm-7907	232	20	claims	claim	NOUN
ajm-7907	232	21	against	against	ADP
ajm-7907	232	22	the	the	DET
ajm-7907	232	23	entity	entity	NOUN
ajm-7907	232	24	’s	’s	PART
ajm-7907	232	25	assets	asset	NOUN
ajm-7907	232	26	,	,	PUNCT
ajm-7907	232	27	such	such	ADJ
ajm-7907	232	28	as	as	ADP
ajm-7907	232	29	stock	stock	NOUN
ajm-7907	232	30	classes	class	NOUN
ajm-7907	232	31	,	,	PUNCT
ajm-7907	232	32	retained	retain	VERB
ajm-7907	232	33	earnings	earning	NOUN
ajm-7907	232	34	,	,	PUNCT
ajm-7907	232	35	dividend	dividend	NOUN
ajm-7907	232	36	requirements	requirement	NOUN
ajm-7907	232	37	,	,	PUNCT
ajm-7907	232	38	and	and	CCONJ
ajm-7907	232	39	noncontrolling	noncontrolle	VERB
ajm-7907	232	40	owner	owner	NOUN
ajm-7907	232	41	interest	interest	NOUN
ajm-7907	232	42	.	.	PUNCT
ajm-7907	233	1	this	this	PRON
ajm-7907	233	2	is	be	AUX
ajm-7907	233	3	also	also	ADV
ajm-7907	233	4	the	the	DET
ajm-7907	233	5	section	section	NOUN
ajm-7907	233	6	of	of	ADP
ajm-7907	233	7	the	the	DET
ajm-7907	233	8	balance	balance	NOUN
ajm-7907	233	9	sheet	sheet	NOUN
ajm-7907	233	10	that	that	PRON
ajm-7907	233	11	holds	hold	VERB
ajm-7907	233	12	the	the	DET
ajm-7907	233	13	unrealized	unrealized	ADJ
ajm-7907	233	14	gains	gain	NOUN
ajm-7907	233	15	and	and	CCONJ
ajm-7907	233	16	losses	loss	NOUN
ajm-7907	233	17	on	on	ADP
ajm-7907	233	18	investments	investment	NOUN
ajm-7907	233	19	in	in	ADP
ajm-7907	233	20	debt	debt	NOUN
ajm-7907	233	21	and	and	CCONJ
ajm-7907	233	22	equity	equity	NOUN
ajm-7907	233	23	securities	security	NOUN
ajm-7907	233	24	classified	classify	VERB
ajm-7907	233	25	as	as	ADP
ajm-7907	233	26	available	available	ADJ
ajm-7907	233	27	for	for	ADP
ajm-7907	233	28	sale	sale	NOUN
ajm-7907	233	29	.	.	PUNCT
ajm-7907	234	1	historical	historical	ADJ
ajm-7907	234	2	cost	cost	NOUN
ajm-7907	234	3	vs	vs	ADP
ajm-7907	234	4	fair	fair	ADJ
ajm-7907	234	5	value	value	NOUN
ajm-7907	234	6	advocates	advocate	NOUN
ajm-7907	234	7	of	of	ADP
ajm-7907	234	8	historical	historical	ADJ
ajm-7907	234	9	cost	cost	NOUN
ajm-7907	234	10	reporting	reporting	NOUN
ajm-7907	234	11	prefer	prefer	VERB
ajm-7907	234	12	assets	asset	NOUN
ajm-7907	234	13	to	to	PART
ajm-7907	234	14	be	be	AUX
ajm-7907	234	15	recognized	recognize	VERB
ajm-7907	234	16	at	at	ADP
ajm-7907	234	17	their	their	PRON
ajm-7907	234	18	acquisition	acquisition	NOUN
ajm-7907	234	19	price	price	NOUN
ajm-7907	234	20	and	and	CCONJ
ajm-7907	234	21	liabilities	liability	NOUN
ajm-7907	234	22	to	to	PART
ajm-7907	234	23	be	be	AUX
ajm-7907	234	24	recognized	recognize	VERB
ajm-7907	234	25	at	at	ADP
ajm-7907	234	26	the	the	DET
ajm-7907	234	27	amount	amount	NOUN
ajm-7907	234	28	of	of	ADP
ajm-7907	234	29	their	their	PRON
ajm-7907	234	30	original	original	ADJ
ajm-7907	234	31	obligation	obligation	NOUN
ajm-7907	234	32	value	value	NOUN
ajm-7907	234	33	.	.	PUNCT
ajm-7907	235	1	the	the	DET
ajm-7907	235	2	negative	negative	ADJ
ajm-7907	235	3	aspect	aspect	NOUN
ajm-7907	235	4	of	of	ADP
ajm-7907	235	5	this	this	DET
ajm-7907	235	6	balance	balance	NOUN
ajm-7907	235	7	sheet	sheet	NOUN
ajm-7907	235	8	valuation	valuation	NOUN
ajm-7907	235	9	selection	selection	NOUN
ajm-7907	235	10	is	be	AUX
ajm-7907	235	11	its	its	PRON
ajm-7907	235	12	focus	focus	NOUN
ajm-7907	235	13	on	on	ADP
ajm-7907	235	14	the	the	DET
ajm-7907	235	15	past	past	NOUN
ajm-7907	235	16	and	and	CCONJ
ajm-7907	235	17	over	over	ADP
ajm-7907	235	18	time	time	NOUN
ajm-7907	235	19	the	the	DET
ajm-7907	235	20	amounts	amount	NOUN
ajm-7907	235	21	can	can	AUX
ajm-7907	235	22	change	change	VERB
ajm-7907	235	23	or	or	CCONJ
ajm-7907	235	24	become	become	VERB
ajm-7907	235	25	obsolete	obsolete	ADJ
ajm-7907	235	26	.	.	PUNCT
ajm-7907	236	1	the	the	DET
ajm-7907	236	2	securities	securities	PROPN
ajm-7907	236	3	and	and	CCONJ
ajm-7907	236	4	exchange	exchange	PROPN
ajm-7907	236	5	commission	commission	PROPN
ajm-7907	236	6	(	(	PUNCT
ajm-7907	236	7	sec	sec	PROPN
ajm-7907	236	8	)	)	PUNCT
ajm-7907	236	9	from	from	ADP
ajm-7907	236	10	its	its	PRON
ajm-7907	236	11	inception	inception	NOUN
ajm-7907	236	12	required	require	VERB
ajm-7907	236	13	historical	historical	ADJ
ajm-7907	236	14	cost	cost	NOUN
ajm-7907	236	15	accounting	accounting	NOUN
ajm-7907	236	16	to	to	PART
ajm-7907	236	17	be	be	AUX
ajm-7907	236	18	used	use	VERB
ajm-7907	236	19	for	for	ADP
ajm-7907	236	20	balance	balance	NOUN
ajm-7907	236	21	sheet	sheet	NOUN
ajm-7907	236	22	reporting	reporting	NOUN
ajm-7907	236	23	and	and	CCONJ
ajm-7907	236	24	disapproved	disapprove	VERB
ajm-7907	236	25	revaluations	revaluation	NOUN
ajm-7907	236	26	(	(	PUNCT
ajm-7907	236	27	zeff	zeff	PROPN
ajm-7907	236	28	,	,	PUNCT
ajm-7907	236	29	2007	2007	NUM
ajm-7907	236	30	,	,	PUNCT
ajm-7907	236	31	p.	p.	NOUN
ajm-7907	236	32	49	49	NUM
ajm-7907	236	33	)	)	PUNCT
ajm-7907	236	34	.	.	PUNCT
ajm-7907	237	1	in	in	ADP
ajm-7907	237	2	1973	1973	NUM
ajm-7907	237	3	,	,	PUNCT
ajm-7907	237	4	the	the	DET
ajm-7907	237	5	trueblood	trueblood	PROPN
ajm-7907	237	6	committee	committee	NOUN
ajm-7907	237	7	issued	issue	VERB
ajm-7907	237	8	a	a	DET
ajm-7907	237	9	report	report	NOUN
ajm-7907	237	10	stating	state	VERB
ajm-7907	237	11	that	that	SCONJ
ajm-7907	237	12	the	the	DET
ajm-7907	237	13	objectives	objective	NOUN
ajm-7907	237	14	of	of	ADP
ajm-7907	237	15	financial	financial	ADJ
ajm-7907	237	16	reporting	reporting	NOUN
ajm-7907	237	17	should	should	AUX
ajm-7907	237	18	be	be	AUX
ajm-7907	237	19	to	to	PART
ajm-7907	237	20	provide	provide	VERB
ajm-7907	237	21	information	information	NOUN
ajm-7907	237	22	useful	useful	ADJ
ajm-7907	237	23	for	for	ADP
ajm-7907	237	24	making	make	VERB
ajm-7907	237	25	economic	economic	ADJ
ajm-7907	237	26	decisions	decision	NOUN
ajm-7907	237	27	,	,	PUNCT
ajm-7907	237	28	especially	especially	ADV
ajm-7907	237	29	by	by	ADP
ajm-7907	237	30	external	external	ADJ
ajm-7907	237	31	users	user	NOUN
ajm-7907	237	32	,	,	PUNCT
ajm-7907	237	33	which	which	PRON
ajm-7907	237	34	shifted	shift	VERB
ajm-7907	237	35	accounting	accounting	NOUN
ajm-7907	237	36	standards	standard	NOUN
ajm-7907	237	37	to	to	PART
ajm-7907	237	38	decision	decision	NOUN
ajm-7907	237	39	usefulness	usefulness	NOUN
ajm-7907	237	40	,	,	PUNCT
ajm-7907	237	41	enabling	enable	VERB
ajm-7907	237	42	users	user	NOUN
ajm-7907	237	43	to	to	PART
ajm-7907	237	44	predict	predict	VERB
ajm-7907	237	45	future	future	ADJ
ajm-7907	237	46	cash	cash	NOUN
ajm-7907	237	47	flows	flow	NOUN
ajm-7907	237	48	(	(	PUNCT
ajm-7907	237	49	zeff	zeff	PROPN
ajm-7907	237	50	,	,	PUNCT
ajm-7907	237	51	2016	2016	NUM
ajm-7907	237	52	)	)	PUNCT
ajm-7907	237	53	.	.	PUNCT
ajm-7907	238	1	the	the	DET
ajm-7907	238	2	financial	financial	ADJ
ajm-7907	238	3	crisis	crisis	NOUN
ajm-7907	238	4	in	in	ADP
ajm-7907	238	5	the	the	DET
ajm-7907	238	6	early	early	ADJ
ajm-7907	238	7	part	part	NOUN
ajm-7907	238	8	of	of	ADP
ajm-7907	238	9	the	the	DET
ajm-7907	238	10	1990s	1990	NOUN
ajm-7907	238	11	led	lead	VERB
ajm-7907	238	12	the	the	DET
ajm-7907	238	13	push	push	NOUN
ajm-7907	238	14	for	for	ADP
ajm-7907	238	15	the	the	DET
ajm-7907	238	16	use	use	NOUN
ajm-7907	238	17	of	of	ADP
ajm-7907	238	18	fair	fair	ADJ
ajm-7907	238	19	value	value	NOUN
ajm-7907	238	20	measurements	measurement	NOUN
ajm-7907	238	21	for	for	ADP
ajm-7907	238	22	certain	certain	ADJ
ajm-7907	238	23	assets	asset	NOUN
ajm-7907	238	24	and	and	CCONJ
ajm-7907	238	25	liabilities	liability	NOUN
ajm-7907	238	26	(	(	PUNCT
ajm-7907	238	27	seay	seay	PROPN
ajm-7907	238	28	&	&	CCONJ
ajm-7907	238	29	ford	ford	PROPN
ajm-7907	238	30	,	,	PUNCT
ajm-7907	238	31	2010	2010	NUM
ajm-7907	238	32	;	;	PUNCT
ajm-7907	238	33	bowen	bowen	PROPN
ajm-7907	238	34	&	&	CCONJ
ajm-7907	238	35	khan	khan	PROPN
ajm-7907	238	36	,	,	PUNCT
ajm-7907	238	37	2014	2014	NUM
ajm-7907	238	38	)	)	PUNCT
ajm-7907	238	39	.	.	PUNCT
ajm-7907	239	1	according	accord	VERB
ajm-7907	239	2	to	to	ADP
ajm-7907	239	3	barlev	barlev	NOUN
ajm-7907	239	4	and	and	CCONJ
ajm-7907	239	5	haddad	haddad	PROPN
ajm-7907	239	6	(	(	PUNCT
ajm-7907	239	7	2003	2003	NUM
ajm-7907	239	8	)	)	PUNCT
ajm-7907	239	9	,	,	PUNCT
ajm-7907	239	10	financial	financial	ADJ
ajm-7907	239	11	statements	statement	NOUN
ajm-7907	239	12	based	base	VERB
ajm-7907	239	13	on	on	ADP
ajm-7907	239	14	historical	historical	ADJ
ajm-7907	239	15	cost	cost	NOUN
ajm-7907	239	16	do	do	AUX
ajm-7907	239	17	not	not	PART
ajm-7907	239	18	accurately	accurately	ADV
ajm-7907	239	19	reflect	reflect	VERB
ajm-7907	239	20	the	the	DET
ajm-7907	239	21	real	real	ADJ
ajm-7907	239	22	financial	financial	ADJ
ajm-7907	239	23	position	position	NOUN
ajm-7907	239	24	and	and	CCONJ
ajm-7907	239	25	results	result	NOUN
ajm-7907	239	26	of	of	ADP
ajm-7907	239	27	an	an	DET
ajm-7907	239	28	entity	entity	NOUN
ajm-7907	239	29	's	's	PART
ajm-7907	239	30	operations	operation	NOUN
ajm-7907	239	31	.	.	PUNCT
ajm-7907	240	1	rather	rather	ADV
ajm-7907	240	2	,	,	PUNCT
ajm-7907	240	3	historical	historical	ADJ
ajm-7907	240	4	cost	cost	NOUN
ajm-7907	240	5	provides	provide	VERB
ajm-7907	240	6	management	management	NOUN
ajm-7907	240	7	opportunities	opportunity	NOUN
ajm-7907	240	8	to	to	PART
ajm-7907	240	9	manipulate	manipulate	VERB
ajm-7907	240	10	reported	report	VERB
ajm-7907	240	11	earnings	earning	NOUN
ajm-7907	240	12	and	and	CCONJ
ajm-7907	240	13	performances	performance	NOUN
ajm-7907	240	14	reported	report	VERB
ajm-7907	240	15	in	in	ADP
ajm-7907	240	16	the	the	DET
ajm-7907	240	17	financial	financial	ADJ
ajm-7907	240	18	statements	statement	NOUN
ajm-7907	240	19	.	.	PUNCT
ajm-7907	241	1	on	on	ADP
ajm-7907	241	2	the	the	DET
ajm-7907	241	3	other	other	ADJ
ajm-7907	241	4	hand	hand	NOUN
ajm-7907	241	5	,	,	PUNCT
ajm-7907	241	6	fair	fair	ADJ
ajm-7907	241	7	value	value	NOUN
ajm-7907	241	8	-	-	PUNCT
ajm-7907	241	9	based	base	VERB
ajm-7907	241	10	financial	financial	ADJ
ajm-7907	241	11	statements	statement	NOUN
ajm-7907	241	12	display	display	VERB
ajm-7907	241	13	the	the	DET
ajm-7907	241	14	real	real	ADJ
ajm-7907	241	15	financial	financial	ADJ
ajm-7907	241	16	position	position	NOUN
ajm-7907	241	17	and	and	CCONJ
ajm-7907	241	18	the	the	DET
ajm-7907	241	19	results	result	NOUN
ajm-7907	241	20	of	of	ADP
ajm-7907	241	21	operations	operation	NOUN
ajm-7907	241	22	of	of	ADP
ajm-7907	241	23	an	an	DET
ajm-7907	241	24	entity	entity	NOUN
ajm-7907	241	25	,	,	PUNCT
ajm-7907	241	26	as	as	SCONJ
ajm-7907	241	27	they	they	PRON
ajm-7907	241	28	measure	measure	VERB
ajm-7907	241	29	the	the	DET
ajm-7907	241	30	current	current	ADJ
ajm-7907	241	31	value	value	NOUN
ajm-7907	241	32	of	of	ADP
ajm-7907	241	33	assets	asset	NOUN
ajm-7907	241	34	,	,	PUNCT
ajm-7907	241	35	liabilities	liability	NOUN
ajm-7907	241	36	,	,	PUNCT
ajm-7907	241	37	and	and	CCONJ
ajm-7907	241	38	equity	equity	NOUN
ajm-7907	241	39	,	,	PUNCT
ajm-7907	241	40	which	which	PRON
ajm-7907	241	41	are	be	AUX
ajm-7907	241	42	more	more	ADV
ajm-7907	241	43	relevant	relevant	ADJ
ajm-7907	241	44	for	for	ADP
ajm-7907	241	45	financial	financial	ADJ
ajm-7907	241	46	statement	statement	NOUN
ajm-7907	241	47	users	user	NOUN
ajm-7907	241	48	.	.	PUNCT
ajm-7907	242	1	fair	fair	ADJ
ajm-7907	242	2	value	value	NOUN
ajm-7907	242	3	is	be	AUX
ajm-7907	242	4	highly	highly	ADV
ajm-7907	242	5	associated	associate	VERB
ajm-7907	242	6	with	with	ADP
ajm-7907	242	7	stock	stock	NOUN
ajm-7907	242	8	returns	return	NOUN
ajm-7907	242	9	compared	compare	VERB
ajm-7907	242	10	to	to	ADP
ajm-7907	242	11	historical	historical	ADJ
ajm-7907	242	12	cost	cost	NOUN
ajm-7907	242	13	values	value	NOUN
ajm-7907	242	14	.	.	PUNCT
ajm-7907	243	1	it	it	PRON
ajm-7907	243	2	is	be	AUX
ajm-7907	243	3	easier	easy	ADJ
ajm-7907	243	4	for	for	SCONJ
ajm-7907	243	5	shareholders	shareholder	NOUN
ajm-7907	243	6	to	to	PART
ajm-7907	243	7	distinguish	distinguish	VERB
ajm-7907	243	8	between	between	ADP
ajm-7907	243	9	two	two	NUM
ajm-7907	243	10	management	management	NOUN
ajm-7907	243	11	tasks	task	NOUN
ajm-7907	243	12	:	:	PUNCT
ajm-7907	243	13	maintaining	maintain	VERB
ajm-7907	243	14	equity	equity	NOUN
ajm-7907	243	15	and	and	CCONJ
ajm-7907	243	16	generating	generate	VERB
ajm-7907	243	17	a	a	DET
ajm-7907	243	18	return	return	NOUN
ajm-7907	243	19	on	on	ADP
ajm-7907	243	20	equity	equity	NOUN
ajm-7907	243	21	that	that	PRON
ajm-7907	243	22	facilitates	facilitate	VERB
ajm-7907	243	23	shareholders	shareholder	NOUN
ajm-7907	243	24	’	'	PUNCT
ajm-7907	243	25	ability	ability	NOUN
ajm-7907	243	26	to	to	PART
ajm-7907	243	27	judge	judge	VERB
ajm-7907	243	28	management	management	NOUN
ajm-7907	243	29	activities	activity	NOUN
ajm-7907	243	30	more	more	ADV
ajm-7907	243	31	effectively	effectively	ADV
ajm-7907	243	32	(	(	PUNCT
ajm-7907	243	33	barlev	barlev	NOUN
ajm-7907	243	34	&	&	CCONJ
ajm-7907	243	35	haddad	haddad	PROPN
ajm-7907	243	36	,	,	PUNCT
ajm-7907	243	37	2003	2003	NUM
ajm-7907	243	38	)	)	PUNCT
ajm-7907	243	39	.	.	PUNCT
ajm-7907	244	1	72	72	NUM
ajm-7907	244	2	american	american	ADJ
ajm-7907	244	3	journal	journal	PROPN
ajm-7907	244	4	of	of	ADP
ajm-7907	244	5	management	management	NOUN
ajm-7907	244	6	vol	vol	NOUN
ajm-7907	244	7	.	.	PUNCT
ajm-7907	244	8	25(4	25(4	NOUN
ajm-7907	244	9	)	)	PUNCT
ajm-7907	244	10	2025	2025	NUM
ajm-7907	244	11	in	in	ADP
ajm-7907	244	12	contrast	contrast	NOUN
ajm-7907	244	13	to	to	ADP
ajm-7907	244	14	fair	fair	ADJ
ajm-7907	244	15	value	value	NOUN
ajm-7907	244	16	-	-	PUNCT
ajm-7907	244	17	based	base	VERB
ajm-7907	244	18	financial	financial	ADJ
ajm-7907	244	19	statements	statement	NOUN
ajm-7907	244	20	,	,	PUNCT
ajm-7907	244	21	management	management	NOUN
ajm-7907	244	22	has	have	VERB
ajm-7907	244	23	significant	significant	ADJ
ajm-7907	244	24	influence	influence	NOUN
ajm-7907	244	25	over	over	ADP
ajm-7907	244	26	the	the	DET
ajm-7907	244	27	process	process	NOUN
ajm-7907	244	28	when	when	SCONJ
ajm-7907	244	29	preparing	prepare	VERB
ajm-7907	244	30	historical	historical	ADJ
ajm-7907	244	31	cost	cost	NOUN
ajm-7907	244	32	-	-	PUNCT
ajm-7907	244	33	based	base	VERB
ajm-7907	244	34	financial	financial	ADJ
ajm-7907	244	35	statements	statement	NOUN
ajm-7907	244	36	.	.	PUNCT
ajm-7907	245	1	management	management	NOUN
ajm-7907	245	2	can	can	AUX
ajm-7907	245	3	manipulate	manipulate	VERB
ajm-7907	245	4	income	income	NOUN
ajm-7907	245	5	to	to	PART
ajm-7907	245	6	make	make	VERB
ajm-7907	245	7	the	the	DET
ajm-7907	245	8	financial	financial	ADJ
ajm-7907	245	9	position	position	NOUN
ajm-7907	245	10	look	look	VERB
ajm-7907	245	11	better	well	ADV
ajm-7907	245	12	using	use	VERB
ajm-7907	245	13	techniques	technique	NOUN
ajm-7907	245	14	such	such	ADJ
ajm-7907	245	15	as	as	ADP
ajm-7907	245	16	“	"	PUNCT
ajm-7907	245	17	window	window	NOUN
ajm-7907	245	18	-	-	PUNCT
ajm-7907	245	19	dressing	dressing	NOUN
ajm-7907	245	20	.	.	PUNCT
ajm-7907	245	21	”	"	PUNCT
ajm-7907	245	22	barlev	barlev	NOUN
ajm-7907	245	23	and	and	CCONJ
ajm-7907	245	24	haddad	haddad	PROPN
ajm-7907	245	25	(	(	PUNCT
ajm-7907	245	26	2003	2003	NUM
ajm-7907	245	27	)	)	PUNCT
ajm-7907	245	28	explain	explain	VERB
ajm-7907	245	29	that	that	SCONJ
ajm-7907	245	30	historical	historical	ADJ
ajm-7907	245	31	cost	cost	NOUN
ajm-7907	245	32	based	base	VERB
ajm-7907	245	33	financial	financial	ADJ
ajm-7907	245	34	statements	statement	NOUN
ajm-7907	245	35	reflect	reflect	VERB
ajm-7907	245	36	the	the	DET
ajm-7907	245	37	“	"	PUNCT
ajm-7907	245	38	manager	manager	NOUN
ajm-7907	245	39	’s	’s	PART
ajm-7907	245	40	voice	voice	NOUN
ajm-7907	245	41	”	"	PUNCT
ajm-7907	245	42	while	while	SCONJ
ajm-7907	245	43	fair	fair	ADJ
ajm-7907	245	44	value	value	NOUN
ajm-7907	245	45	based	base	VERB
ajm-7907	245	46	financial	financial	ADJ
ajm-7907	245	47	statements	statement	NOUN
ajm-7907	245	48	reflect	reflect	VERB
ajm-7907	245	49	the	the	DET
ajm-7907	245	50	‘	'	PUNCT
ajm-7907	245	51	market	market	NOUN
ajm-7907	245	52	’s	’s	PART
ajm-7907	245	53	voice	voice	NOUN
ajm-7907	245	54	’	'	PUNCT
ajm-7907	245	55	(	(	PUNCT
ajm-7907	245	56	p.	p.	NOUN
ajm-7907	245	57	384	384	NUM
ajm-7907	245	58	.	.	NUM
ajm-7907	245	59	)	)	PUNCT
ajm-7907	245	60	.	.	PUNCT
ajm-7907	246	1	fair	fair	ADJ
ajm-7907	246	2	value	value	NOUN
ajm-7907	246	3	based	base	VERB
ajm-7907	246	4	financial	financial	ADJ
ajm-7907	246	5	statements	statement	NOUN
ajm-7907	246	6	are	be	AUX
ajm-7907	246	7	more	more	ADV
ajm-7907	246	8	transparent	transparent	ADJ
ajm-7907	246	9	as	as	SCONJ
ajm-7907	246	10	they	they	PRON
ajm-7907	246	11	provide	provide	VERB
ajm-7907	246	12	complete	complete	ADJ
ajm-7907	246	13	full	full	ADJ
ajm-7907	246	14	disclosure	disclosure	NOUN
ajm-7907	246	15	.	.	PUNCT
ajm-7907	247	1	accounting	account	VERB
ajm-7907	247	2	transparency	transparency	NOUN
ajm-7907	247	3	means	mean	VERB
ajm-7907	247	4	that	that	SCONJ
ajm-7907	247	5	the	the	DET
ajm-7907	247	6	financial	financial	ADJ
ajm-7907	247	7	statements	statement	NOUN
ajm-7907	247	8	provide	provide	VERB
ajm-7907	247	9	true	true	ADJ
ajm-7907	247	10	,	,	PUNCT
ajm-7907	247	11	accurate	accurate	ADJ
ajm-7907	247	12	,	,	PUNCT
ajm-7907	247	13	and	and	CCONJ
ajm-7907	247	14	complete	complete	ADJ
ajm-7907	247	15	information	information	NOUN
ajm-7907	247	16	about	about	ADP
ajm-7907	247	17	a	a	DET
ajm-7907	247	18	firm	firm	NOUN
ajm-7907	247	19	's	's	PART
ajm-7907	247	20	business	business	NOUN
ajm-7907	247	21	activities	activity	NOUN
ajm-7907	247	22	and	and	CCONJ
ajm-7907	247	23	financial	financial	ADJ
ajm-7907	247	24	position	position	NOUN
ajm-7907	247	25	.	.	PUNCT
ajm-7907	248	1	fair	fair	ADJ
ajm-7907	248	2	value	value	NOUN
ajm-7907	248	3	-	-	PUNCT
ajm-7907	248	4	based	base	VERB
ajm-7907	248	5	financial	financial	ADJ
ajm-7907	248	6	statements	statement	NOUN
ajm-7907	248	7	achieve	achieve	VERB
ajm-7907	248	8	this	this	DET
ajm-7907	248	9	accounting	accounting	NOUN
ajm-7907	248	10	transparency	transparency	NOUN
ajm-7907	248	11	by	by	ADP
ajm-7907	248	12	reflecting	reflect	VERB
ajm-7907	248	13	the	the	DET
ajm-7907	248	14	real	real	ADJ
ajm-7907	248	15	economic	economic	ADJ
ajm-7907	248	16	value	value	NOUN
ajm-7907	248	17	of	of	ADP
ajm-7907	248	18	business	business	NOUN
ajm-7907	248	19	activities	activity	NOUN
ajm-7907	248	20	in	in	ADP
ajm-7907	248	21	income	income	NOUN
ajm-7907	248	22	statements	statement	NOUN
ajm-7907	248	23	,	,	PUNCT
ajm-7907	248	24	as	as	ADV
ajm-7907	248	25	well	well	ADV
ajm-7907	248	26	as	as	ADP
ajm-7907	248	27	in	in	ADP
ajm-7907	248	28	assets	asset	NOUN
ajm-7907	248	29	,	,	PUNCT
ajm-7907	248	30	liabilities	liability	NOUN
ajm-7907	248	31	,	,	PUNCT
ajm-7907	248	32	and	and	CCONJ
ajm-7907	248	33	equity	equity	NOUN
ajm-7907	248	34	in	in	ADP
ajm-7907	248	35	the	the	DET
ajm-7907	248	36	balance	balance	NOUN
ajm-7907	248	37	sheet	sheet	NOUN
ajm-7907	248	38	(	(	PUNCT
ajm-7907	248	39	barlev	barlev	NOUN
ajm-7907	248	40	&	&	CCONJ
ajm-7907	248	41	haddad	haddad	PROPN
ajm-7907	248	42	,	,	PUNCT
ajm-7907	248	43	2003	2003	NUM
ajm-7907	248	44	;	;	PUNCT
ajm-7907	248	45	shortridge	shortridge	VERB
ajm-7907	248	46	et	et	PROPN
ajm-7907	248	47	al	al	PROPN
ajm-7907	248	48	.	.	PROPN
ajm-7907	248	49	,	,	PUNCT
ajm-7907	248	50	2006	2006	NUM
ajm-7907	248	51	)	)	PUNCT
ajm-7907	248	52	.	.	PUNCT
ajm-7907	249	1	blankespoor	blankespoor	PROPN
ajm-7907	249	2	et	et	PROPN
ajm-7907	249	3	al	al	PROPN
ajm-7907	249	4	.	.	PROPN
ajm-7907	249	5	,	,	PUNCT
ajm-7907	249	6	(	(	PUNCT
ajm-7907	249	7	2013	2013	NUM
ajm-7907	249	8	)	)	PUNCT
ajm-7907	249	9	examines	examine	VERB
ajm-7907	249	10	fair	fair	ADJ
ajm-7907	249	11	value	value	NOUN
ajm-7907	249	12	and	and	CCONJ
ajm-7907	249	13	historical	historical	ADJ
ajm-7907	249	14	value	value	NOUN
ajm-7907	249	15	from	from	ADP
ajm-7907	249	16	an	an	DET
ajm-7907	249	17	income	income	NOUN
ajm-7907	249	18	statement	statement	NOUN
ajm-7907	249	19	perspective	perspective	NOUN
ajm-7907	249	20	.	.	PUNCT
ajm-7907	250	1	they	they	PRON
ajm-7907	250	2	investigate	investigate	VERB
ajm-7907	250	3	whether	whether	SCONJ
ajm-7907	250	4	historical	historical	ADJ
ajm-7907	250	5	cost	cost	NOUN
ajm-7907	250	6	is	be	AUX
ajm-7907	250	7	more	more	ADV
ajm-7907	250	8	reliable	reliable	ADJ
ajm-7907	250	9	than	than	ADP
ajm-7907	250	10	fair	fair	ADJ
ajm-7907	250	11	value	value	NOUN
ajm-7907	250	12	based	base	VERB
ajm-7907	250	13	on	on	ADP
ajm-7907	250	14	the	the	DET
ajm-7907	250	15	nature	nature	NOUN
ajm-7907	250	16	and	and	CCONJ
ajm-7907	250	17	amount	amount	NOUN
ajm-7907	250	18	of	of	ADP
ajm-7907	250	19	judgments	judgment	NOUN
ajm-7907	250	20	and	and	CCONJ
ajm-7907	250	21	estimates	estimate	NOUN
ajm-7907	250	22	required	require	VERB
ajm-7907	250	23	to	to	PART
ajm-7907	250	24	implement	implement	VERB
ajm-7907	250	25	each	each	DET
ajm-7907	250	26	measure	measure	NOUN
ajm-7907	250	27	(	(	PUNCT
ajm-7907	250	28	p.	p.	NOUN
ajm-7907	250	29	778	778	NUM
ajm-7907	250	30	)	)	PUNCT
ajm-7907	250	31	.	.	PUNCT
ajm-7907	251	1	using	use	VERB
ajm-7907	251	2	the	the	DET
ajm-7907	251	3	historical	historical	ADJ
ajm-7907	251	4	cost	cost	NOUN
ajm-7907	251	5	method	method	NOUN
ajm-7907	251	6	,	,	PUNCT
ajm-7907	251	7	they	they	PRON
ajm-7907	251	8	find	find	VERB
ajm-7907	251	9	that	that	SCONJ
ajm-7907	251	10	there	there	PRON
ajm-7907	251	11	are	be	VERB
ajm-7907	251	12	limited	limited	ADJ
ajm-7907	251	13	judgments	judgment	NOUN
ajm-7907	251	14	and	and	CCONJ
ajm-7907	251	15	estimates	estimate	NOUN
ajm-7907	251	16	at	at	ADP
ajm-7907	251	17	the	the	DET
ajm-7907	251	18	initial	initial	ADJ
ajm-7907	251	19	measurement	measurement	NOUN
ajm-7907	251	20	of	of	ADP
ajm-7907	251	21	an	an	DET
ajm-7907	251	22	asset	asset	NOUN
ajm-7907	251	23	because	because	SCONJ
ajm-7907	251	24	the	the	DET
ajm-7907	251	25	initial	initial	ADJ
ajm-7907	251	26	price	price	NOUN
ajm-7907	251	27	is	be	AUX
ajm-7907	251	28	observable	observable	ADJ
ajm-7907	251	29	,	,	PUNCT
ajm-7907	251	30	but	but	CCONJ
ajm-7907	251	31	varies	vary	VERB
ajm-7907	251	32	subsequently	subsequently	ADV
ajm-7907	251	33	depending	depend	VERB
ajm-7907	251	34	on	on	ADP
ajm-7907	251	35	the	the	DET
ajm-7907	251	36	type	type	NOUN
ajm-7907	251	37	of	of	ADP
ajm-7907	251	38	asset	asset	NOUN
ajm-7907	251	39	.	.	PUNCT
ajm-7907	252	1	financial	financial	ADJ
ajm-7907	252	2	assets	asset	NOUN
ajm-7907	252	3	have	have	VERB
ajm-7907	252	4	little	little	ADJ
ajm-7907	252	5	difficulty	difficulty	NOUN
ajm-7907	252	6	measuring	measure	VERB
ajm-7907	252	7	judgments	judgment	NOUN
ajm-7907	252	8	and	and	CCONJ
ajm-7907	252	9	estimates	estimate	NOUN
ajm-7907	252	10	;	;	PUNCT
ajm-7907	252	11	however	however	ADV
ajm-7907	252	12	,	,	PUNCT
ajm-7907	252	13	it	it	PRON
ajm-7907	252	14	is	be	AUX
ajm-7907	252	15	challenging	challenge	VERB
ajm-7907	252	16	to	to	PART
ajm-7907	252	17	measure	measure	VERB
ajm-7907	252	18	judgments	judgment	NOUN
ajm-7907	252	19	and	and	CCONJ
ajm-7907	252	20	estimates	estimate	NOUN
ajm-7907	252	21	for	for	ADP
ajm-7907	252	22	nonfinancial	nonfinancial	ADJ
ajm-7907	252	23	assets	asset	NOUN
ajm-7907	252	24	.	.	PUNCT
ajm-7907	253	1	the	the	DET
ajm-7907	253	2	most	most	ADV
ajm-7907	253	3	difficult	difficult	ADJ
ajm-7907	253	4	measurement	measurement	NOUN
ajm-7907	253	5	under	under	ADP
ajm-7907	253	6	the	the	DET
ajm-7907	253	7	historical	historical	ADJ
ajm-7907	253	8	cost	cost	NOUN
ajm-7907	253	9	is	be	AUX
ajm-7907	253	10	subsequent	subsequent	ADJ
ajm-7907	253	11	measurement	measurement	NOUN
ajm-7907	253	12	regarding	regard	VERB
ajm-7907	253	13	asset	asset	NOUN
ajm-7907	253	14	impairment	impairment	NOUN
ajm-7907	253	15	.	.	PUNCT
ajm-7907	254	1	based	base	VERB
ajm-7907	254	2	on	on	ADP
ajm-7907	254	3	their	their	PRON
ajm-7907	254	4	findings	finding	NOUN
ajm-7907	254	5	,	,	PUNCT
ajm-7907	254	6	blankespoor	blankespoor	PROPN
ajm-7907	254	7	et	et	PROPN
ajm-7907	254	8	al	al	PROPN
ajm-7907	254	9	.	.	PROPN
ajm-7907	255	1	(	(	PUNCT
ajm-7907	255	2	2013	2013	NUM
ajm-7907	255	3	)	)	PUNCT
ajm-7907	255	4	conclude	conclude	VERB
ajm-7907	255	5	that	that	SCONJ
ajm-7907	255	6	historical	historical	ADJ
ajm-7907	255	7	cost	cost	NOUN
ajm-7907	255	8	can	can	AUX
ajm-7907	255	9	not	not	PART
ajm-7907	255	10	always	always	ADV
ajm-7907	255	11	be	be	AUX
ajm-7907	255	12	considered	consider	VERB
ajm-7907	255	13	more	more	ADV
ajm-7907	255	14	reliable	reliable	ADJ
ajm-7907	255	15	than	than	ADP
ajm-7907	255	16	fair	fair	ADJ
ajm-7907	255	17	value	value	NOUN
ajm-7907	255	18	.	.	PUNCT
ajm-7907	256	1	after	after	ADP
ajm-7907	256	2	identifying	identify	VERB
ajm-7907	256	3	historical	historical	ADJ
ajm-7907	256	4	cost	cost	NOUN
ajm-7907	256	5	deficiencies	deficiency	NOUN
ajm-7907	256	6	,	,	PUNCT
ajm-7907	256	7	they	they	PRON
ajm-7907	256	8	examine	examine	VERB
ajm-7907	256	9	the	the	DET
ajm-7907	256	10	relevance	relevance	NOUN
ajm-7907	256	11	of	of	ADP
ajm-7907	256	12	fair	fair	ADJ
ajm-7907	256	13	value	value	NOUN
ajm-7907	256	14	from	from	ADP
ajm-7907	256	15	an	an	DET
ajm-7907	256	16	income	income	NOUN
ajm-7907	256	17	statement	statement	NOUN
ajm-7907	256	18	perspective	perspective	NOUN
ajm-7907	256	19	.	.	PUNCT
ajm-7907	257	1	they	they	PRON
ajm-7907	257	2	find	find	VERB
ajm-7907	257	3	fair	fair	ADJ
ajm-7907	257	4	value	value	NOUN
ajm-7907	257	5	can	can	AUX
ajm-7907	257	6	be	be	AUX
ajm-7907	257	7	useful	useful	ADJ
ajm-7907	257	8	when	when	SCONJ
ajm-7907	257	9	there	there	PRON
ajm-7907	257	10	is	be	VERB
ajm-7907	257	11	a	a	DET
ajm-7907	257	12	recognition	recognition	NOUN
ajm-7907	257	13	of	of	ADP
ajm-7907	257	14	unrealized	unrealized	ADJ
ajm-7907	257	15	gain	gain	NOUN
ajm-7907	257	16	or	or	CCONJ
ajm-7907	257	17	loss	loss	NOUN
ajm-7907	257	18	in	in	ADP
ajm-7907	257	19	income	income	NOUN
ajm-7907	257	20	.	.	PUNCT
ajm-7907	258	1	it	it	PRON
ajm-7907	258	2	is	be	AUX
ajm-7907	258	3	particularly	particularly	ADV
ajm-7907	258	4	useful	useful	ADJ
ajm-7907	258	5	to	to	PART
ajm-7907	258	6	assess	assess	VERB
ajm-7907	258	7	the	the	DET
ajm-7907	258	8	future	future	ADJ
ajm-7907	258	9	cash	cash	NOUN
ajm-7907	258	10	flow	flow	NOUN
ajm-7907	258	11	if	if	SCONJ
ajm-7907	258	12	management	management	NOUN
ajm-7907	258	13	sells	sell	VERB
ajm-7907	258	14	the	the	DET
ajm-7907	258	15	asset	asset	NOUN
ajm-7907	258	16	before	before	ADP
ajm-7907	258	17	maturity	maturity	NOUN
ajm-7907	258	18	or	or	CCONJ
ajm-7907	258	19	the	the	DET
ajm-7907	258	20	end	end	NOUN
ajm-7907	258	21	of	of	ADP
ajm-7907	258	22	its	its	PRON
ajm-7907	258	23	useful	useful	ADJ
ajm-7907	258	24	life	life	NOUN
ajm-7907	258	25	.	.	PUNCT
ajm-7907	259	1	in	in	ADP
ajm-7907	259	2	such	such	ADJ
ajm-7907	259	3	cases	case	NOUN
ajm-7907	259	4	,	,	PUNCT
ajm-7907	259	5	unrealized	unrealized	ADJ
ajm-7907	259	6	gains	gain	NOUN
ajm-7907	259	7	or	or	CCONJ
ajm-7907	259	8	losses	loss	NOUN
ajm-7907	259	9	provide	provide	VERB
ajm-7907	259	10	information	information	NOUN
ajm-7907	259	11	about	about	ADP
ajm-7907	259	12	the	the	DET
ajm-7907	259	13	potential	potential	ADJ
ajm-7907	259	14	change	change	NOUN
ajm-7907	259	15	in	in	ADP
ajm-7907	259	16	a	a	DET
ajm-7907	259	17	corporation	corporation	NOUN
ajm-7907	259	18	’s	’s	PART
ajm-7907	259	19	equity	equity	NOUN
ajm-7907	259	20	.	.	PUNCT
ajm-7907	260	1	this	this	DET
ajm-7907	260	2	information	information	NOUN
ajm-7907	260	3	is	be	AUX
ajm-7907	260	4	useful	useful	ADJ
ajm-7907	260	5	for	for	ADP
ajm-7907	260	6	assessing	assess	VERB
ajm-7907	260	7	both	both	DET
ajm-7907	260	8	cash	cash	NOUN
ajm-7907	260	9	flow	flow	NOUN
ajm-7907	260	10	prospects	prospect	NOUN
ajm-7907	260	11	from	from	ADP
ajm-7907	260	12	the	the	DET
ajm-7907	260	13	entity	entity	NOUN
ajm-7907	260	14	and	and	CCONJ
ajm-7907	260	15	the	the	DET
ajm-7907	260	16	value	value	NOUN
ajm-7907	260	17	realized	realize	VERB
ajm-7907	260	18	by	by	ADP
ajm-7907	260	19	the	the	DET
ajm-7907	260	20	entity	entity	NOUN
ajm-7907	260	21	if	if	SCONJ
ajm-7907	260	22	management	management	NOUN
ajm-7907	260	23	choses	chose	VERB
ajm-7907	260	24	to	to	PART
ajm-7907	260	25	sell	sell	VERB
ajm-7907	260	26	rather	rather	ADV
ajm-7907	260	27	than	than	ADP
ajm-7907	260	28	hold	hold	VERB
ajm-7907	260	29	the	the	DET
ajm-7907	260	30	asset	asset	NOUN
ajm-7907	260	31	.	.	PUNCT
ajm-7907	261	1	blankespoor	blankespoor	PROPN
ajm-7907	261	2	et	et	PROPN
ajm-7907	261	3	al	al	PROPN
ajm-7907	261	4	.	.	PROPN
ajm-7907	261	5	,	,	PUNCT
ajm-7907	261	6	(	(	PUNCT
ajm-7907	261	7	2013	2013	NUM
ajm-7907	261	8	)	)	PUNCT
ajm-7907	261	9	conclude	conclude	VERB
ajm-7907	261	10	fair	fair	ADJ
ajm-7907	261	11	value	value	NOUN
ajm-7907	261	12	should	should	AUX
ajm-7907	261	13	not	not	PART
ajm-7907	261	14	always	always	ADV
ajm-7907	261	15	be	be	AUX
ajm-7907	261	16	considered	consider	VERB
ajm-7907	261	17	more	more	ADV
ajm-7907	261	18	relevant	relevant	ADJ
ajm-7907	261	19	than	than	ADP
ajm-7907	261	20	historical	historical	ADJ
ajm-7907	261	21	cost	cost	NOUN
ajm-7907	261	22	because	because	SCONJ
ajm-7907	261	23	the	the	DET
ajm-7907	261	24	usefulness	usefulness	NOUN
ajm-7907	261	25	of	of	ADP
ajm-7907	261	26	information	information	NOUN
ajm-7907	261	27	about	about	ADP
ajm-7907	261	28	unrealized	unrealized	ADJ
ajm-7907	261	29	gains	gain	NOUN
ajm-7907	261	30	or	or	CCONJ
ajm-7907	261	31	losses	loss	NOUN
ajm-7907	261	32	depends	depend	VERB
ajm-7907	261	33	on	on	ADP
ajm-7907	261	34	whether	whether	SCONJ
ajm-7907	261	35	management	management	NOUN
ajm-7907	261	36	may	may	AUX
ajm-7907	261	37	or	or	CCONJ
ajm-7907	261	38	may	may	AUX
ajm-7907	261	39	not	not	PART
ajm-7907	261	40	sell	sell	VERB
ajm-7907	261	41	the	the	DET
ajm-7907	261	42	asset	asset	NOUN
ajm-7907	261	43	before	before	ADP
ajm-7907	261	44	maturity	maturity	NOUN
ajm-7907	261	45	or	or	CCONJ
ajm-7907	261	46	at	at	ADP
ajm-7907	261	47	the	the	DET
ajm-7907	261	48	end	end	NOUN
ajm-7907	261	49	of	of	ADP
ajm-7907	261	50	its	its	PRON
ajm-7907	261	51	useful	useful	ADJ
ajm-7907	261	52	life	life	NOUN
ajm-7907	261	53	.	.	PUNCT
ajm-7907	262	1	determining	determine	VERB
ajm-7907	262	2	value	value	NOUN
ajm-7907	262	3	financial	financial	ADJ
ajm-7907	262	4	value	value	NOUN
ajm-7907	262	5	measurement	measurement	NOUN
ajm-7907	262	6	assumes	assume	VERB
ajm-7907	262	7	that	that	SCONJ
ajm-7907	262	8	the	the	DET
ajm-7907	262	9	asset	asset	NOUN
ajm-7907	262	10	or	or	CCONJ
ajm-7907	262	11	liability	liability	NOUN
ajm-7907	262	12	is	be	AUX
ajm-7907	262	13	exchanged	exchange	VERB
ajm-7907	262	14	in	in	ADP
ajm-7907	262	15	an	an	DET
ajm-7907	262	16	orderly	orderly	ADJ
ajm-7907	262	17	transaction	transaction	NOUN
ajm-7907	262	18	between	between	ADP
ajm-7907	262	19	market	market	NOUN
ajm-7907	262	20	participants	participant	NOUN
ajm-7907	262	21	to	to	PART
ajm-7907	262	22	sell	sell	VERB
ajm-7907	262	23	the	the	DET
ajm-7907	262	24	asset	asset	NOUN
ajm-7907	262	25	or	or	CCONJ
ajm-7907	262	26	transfer	transfer	VERB
ajm-7907	262	27	the	the	DET
ajm-7907	262	28	liability	liability	NOUN
ajm-7907	262	29	at	at	ADP
ajm-7907	262	30	the	the	DET
ajm-7907	262	31	measurement	measurement	NOUN
ajm-7907	262	32	date	date	NOUN
ajm-7907	262	33	under	under	ADP
ajm-7907	262	34	current	current	ADJ
ajm-7907	262	35	market	market	NOUN
ajm-7907	262	36	conditions	condition	NOUN
ajm-7907	262	37	(	(	PUNCT
ajm-7907	262	38	fasb	fasb	NOUN
ajm-7907	262	39	2009e	2009e	NUM
ajm-7907	262	40	)	)	PUNCT
ajm-7907	262	41	.	.	PUNCT
ajm-7907	263	1	often	often	ADV
ajm-7907	263	2	fair	fair	ADJ
ajm-7907	263	3	value	value	NOUN
ajm-7907	263	4	is	be	AUX
ajm-7907	263	5	determined	determine	VERB
ajm-7907	263	6	by	by	ADP
ajm-7907	263	7	the	the	DET
ajm-7907	263	8	transaction	transaction	NOUN
ajm-7907	263	9	price	price	NOUN
ajm-7907	263	10	.	.	PUNCT
ajm-7907	264	1	however	however	ADV
ajm-7907	264	2	,	,	PUNCT
ajm-7907	264	3	it	it	PRON
ajm-7907	264	4	should	should	AUX
ajm-7907	264	5	be	be	AUX
ajm-7907	264	6	determined	determine	VERB
ajm-7907	264	7	whether	whether	SCONJ
ajm-7907	264	8	the	the	DET
ajm-7907	264	9	exchange	exchange	NOUN
ajm-7907	264	10	occurred	occur	VERB
ajm-7907	264	11	between	between	ADP
ajm-7907	264	12	related	related	ADJ
ajm-7907	264	13	parties	party	NOUN
ajm-7907	264	14	or	or	CCONJ
ajm-7907	264	15	under	under	ADP
ajm-7907	264	16	duress	duress	NOUN
ajm-7907	264	17	.	.	PUNCT
ajm-7907	265	1	transactions	transaction	NOUN
ajm-7907	265	2	occurring	occur	VERB
ajm-7907	265	3	between	between	ADP
ajm-7907	265	4	related	related	ADJ
ajm-7907	265	5	parties	party	NOUN
ajm-7907	265	6	are	be	AUX
ajm-7907	265	7	not	not	PART
ajm-7907	265	8	considered	consider	VERB
ajm-7907	265	9	to	to	PART
ajm-7907	265	10	have	have	AUX
ajm-7907	265	11	occurred	occur	VERB
ajm-7907	265	12	at	at	ADP
ajm-7907	265	13	arm	arm	NOUN
ajm-7907	265	14	’s	’s	PART
ajm-7907	265	15	length	length	NOUN
ajm-7907	265	16	.	.	PUNCT
ajm-7907	266	1	likewise	likewise	ADV
ajm-7907	266	2	,	,	PUNCT
ajm-7907	266	3	transactions	transaction	NOUN
ajm-7907	266	4	occurring	occur	VERB
ajm-7907	266	5	under	under	ADP
ajm-7907	266	6	duress	duress	NOUN
ajm-7907	266	7	,	,	PUNCT
ajm-7907	266	8	such	such	ADJ
ajm-7907	266	9	as	as	ADP
ajm-7907	266	10	bankruptcy	bankruptcy	NOUN
ajm-7907	266	11	,	,	PUNCT
ajm-7907	266	12	sales	sale	NOUN
ajm-7907	266	13	,	,	PUNCT
ajm-7907	266	14	or	or	CCONJ
ajm-7907	266	15	other	other	ADJ
ajm-7907	266	16	financial	financial	ADJ
ajm-7907	266	17	difficulties	difficulty	NOUN
ajm-7907	266	18	,	,	PUNCT
ajm-7907	266	19	may	may	AUX
ajm-7907	266	20	not	not	PART
ajm-7907	266	21	approximate	approximate	VERB
ajm-7907	266	22	fair	fair	ADJ
ajm-7907	266	23	value	value	NOUN
ajm-7907	266	24	.	.	PUNCT
ajm-7907	267	1	in	in	ADP
ajm-7907	267	2	these	these	DET
ajm-7907	267	3	situations	situation	NOUN
ajm-7907	267	4	,	,	PUNCT
ajm-7907	267	5	management	management	NOUN
ajm-7907	267	6	must	must	AUX
ajm-7907	267	7	determine	determine	VERB
ajm-7907	267	8	whether	whether	SCONJ
ajm-7907	267	9	fair	fair	ADJ
ajm-7907	267	10	value	value	NOUN
ajm-7907	267	11	at	at	ADP
ajm-7907	267	12	initial	initial	ADJ
ajm-7907	267	13	recognition	recognition	NOUN
ajm-7907	267	14	is	be	AUX
ajm-7907	267	15	accurately	accurately	ADV
ajm-7907	267	16	reflected	reflect	VERB
ajm-7907	267	17	by	by	ADP
ajm-7907	267	18	the	the	DET
ajm-7907	267	19	transaction	transaction	NOUN
ajm-7907	267	20	price	price	NOUN
ajm-7907	267	21	(	(	PUNCT
ajm-7907	267	22	liang	liang	PROPN
ajm-7907	267	23	&	&	CCONJ
ajm-7907	267	24	riedl	riedl	PROPN
ajm-7907	267	25	,	,	PUNCT
ajm-7907	267	26	2014	2014	NUM
ajm-7907	267	27	)	)	PUNCT
ajm-7907	267	28	.	.	PUNCT
ajm-7907	268	1	to	to	PART
ajm-7907	268	2	facilitate	facilitate	VERB
ajm-7907	268	3	disclosures	disclosure	NOUN
ajm-7907	268	4	that	that	PRON
ajm-7907	268	5	are	be	AUX
ajm-7907	268	6	both	both	ADV
ajm-7907	268	7	consistent	consistent	ADJ
ajm-7907	268	8	and	and	CCONJ
ajm-7907	268	9	comparable	comparable	ADJ
ajm-7907	268	10	,	,	PUNCT
ajm-7907	268	11	gaap	gaap	PROPN
ajm-7907	268	12	requires	require	VERB
ajm-7907	268	13	the	the	DET
ajm-7907	268	14	use	use	NOUN
ajm-7907	268	15	of	of	ADP
ajm-7907	268	16	the	the	DET
ajm-7907	268	17	fair	fair	ADJ
ajm-7907	268	18	value	value	NOUN
ajm-7907	268	19	hierarchy	hierarchy	NOUN
ajm-7907	268	20	to	to	PART
ajm-7907	268	21	determine	determine	VERB
ajm-7907	268	22	fair	fair	ADJ
ajm-7907	268	23	value	value	NOUN
ajm-7907	268	24	measurements	measurement	NOUN
ajm-7907	268	25	(	(	PUNCT
ajm-7907	268	26	mcdonough	mcdonough	PROPN
ajm-7907	268	27	et	et	PROPN
ajm-7907	268	28	al	al	PROPN
ajm-7907	268	29	.	.	PROPN
ajm-7907	268	30	,	,	PUNCT
ajm-7907	268	31	2020	2020	NUM
ajm-7907	268	32	)	)	PUNCT
ajm-7907	268	33	.	.	PUNCT
ajm-7907	269	1	the	the	DET
ajm-7907	269	2	hierarchy	hierarchy	NOUN
ajm-7907	269	3	was	be	AUX
ajm-7907	269	4	created	create	VERB
ajm-7907	269	5	because	because	SCONJ
ajm-7907	269	6	the	the	DET
ajm-7907	269	7	fasb	fasb	NOUN
ajm-7907	269	8	recognized	recognize	VERB
ajm-7907	269	9	that	that	SCONJ
ajm-7907	269	10	active	active	ADJ
ajm-7907	269	11	markets	market	NOUN
ajm-7907	269	12	do	do	AUX
ajm-7907	269	13	not	not	PART
ajm-7907	269	14	always	always	ADV
ajm-7907	269	15	exist	exist	VERB
ajm-7907	269	16	for	for	ADP
ajm-7907	269	17	specific	specific	ADJ
ajm-7907	269	18	assets	asset	NOUN
ajm-7907	269	19	and	and	CCONJ
ajm-7907	269	20	liabilities	liability	NOUN
ajm-7907	269	21	(	(	PUNCT
ajm-7907	269	22	landsman	landsman	NOUN
ajm-7907	269	23	,	,	PUNCT
ajm-7907	269	24	2007	2007	NUM
ajm-7907	269	25	)	)	PUNCT
ajm-7907	269	26	.	.	PUNCT
ajm-7907	270	1	the	the	DET
ajm-7907	270	2	fair	fair	ADJ
ajm-7907	270	3	value	value	NOUN
ajm-7907	270	4	hierarchy	hierarchy	NOUN
ajm-7907	270	5	consists	consist	VERB
ajm-7907	270	6	of	of	ADP
ajm-7907	270	7	three	three	NUM
ajm-7907	270	8	levels	level	NOUN
ajm-7907	270	9	,	,	PUNCT
ajm-7907	270	10	labeled	label	VERB
ajm-7907	270	11	as	as	ADP
ajm-7907	270	12	level	level	NOUN
ajm-7907	270	13	inputs	input	NOUN
ajm-7907	270	14	,	,	PUNCT
ajm-7907	270	15	ranging	range	VERB
ajm-7907	270	16	from	from	ADP
ajm-7907	270	17	1	1	NUM
ajm-7907	270	18	)	)	PUNCT
ajm-7907	270	19	transaction	transaction	NOUN
ajm-7907	270	20	price	price	NOUN
ajm-7907	270	21	,	,	PUNCT
ajm-7907	270	22	to	to	ADP
ajm-7907	270	23	2	2	NUM
ajm-7907	270	24	)	)	PUNCT
ajm-7907	270	25	comparable	comparable	ADJ
ajm-7907	270	26	value	value	NOUN
ajm-7907	270	27	,	,	PUNCT
ajm-7907	270	28	to	to	ADP
ajm-7907	270	29	3	3	NUM
ajm-7907	270	30	)	)	PUNCT
ajm-7907	270	31	management	management	NOUN
ajm-7907	270	32	’s	’s	PART
ajm-7907	270	33	judgment	judgment	NOUN
ajm-7907	270	34	.	.	PUNCT
ajm-7907	271	1	a	a	DET
ajm-7907	271	2	reporting	reporting	NOUN
ajm-7907	271	3	entity	entity	NOUN
ajm-7907	271	4	should	should	AUX
ajm-7907	271	5	use	use	VERB
ajm-7907	271	6	valuation	valuation	NOUN
ajm-7907	271	7	techniques	technique	NOUN
ajm-7907	271	8	that	that	PRON
ajm-7907	271	9	are	be	AUX
ajm-7907	271	10	appropriate	appropriate	ADJ
ajm-7907	271	11	in	in	ADP
ajm-7907	271	12	the	the	DET
ajm-7907	271	13	circumstances	circumstance	NOUN
ajm-7907	271	14	and	and	CCONJ
ajm-7907	271	15	for	for	ADP
ajm-7907	271	16	which	which	PRON
ajm-7907	271	17	sufficient	sufficient	ADJ
ajm-7907	271	18	data	datum	NOUN
ajm-7907	271	19	is	be	AUX
ajm-7907	271	20	available	available	ADJ
ajm-7907	271	21	to	to	PART
ajm-7907	271	22	measure	measure	VERB
ajm-7907	271	23	fair	fair	ADJ
ajm-7907	271	24	value	value	NOUN
ajm-7907	271	25	,	,	PUNCT
ajm-7907	271	26	maximizing	maximize	VERB
ajm-7907	271	27	the	the	DET
ajm-7907	271	28	use	use	NOUN
ajm-7907	271	29	of	of	ADP
ajm-7907	271	30	relevant	relevant	ADJ
ajm-7907	271	31	observable	observable	ADJ
ajm-7907	271	32	inputs	input	NOUN
ajm-7907	271	33	and	and	CCONJ
ajm-7907	271	34	minimizing	minimize	VERB
ajm-7907	271	35	the	the	DET
ajm-7907	271	36	use	use	NOUN
ajm-7907	271	37	of	of	ADP
ajm-7907	271	38	unobservable	unobservable	ADJ
ajm-7907	271	39	inputs	input	NOUN
ajm-7907	271	40	(	(	PUNCT
ajm-7907	271	41	fasb	fasb	NOUN
ajm-7907	271	42	,	,	PUNCT
ajm-7907	271	43	2009e	2009e	NUM
ajm-7907	271	44	)	)	PUNCT
ajm-7907	271	45	.	.	PUNCT
ajm-7907	272	1	as	as	SCONJ
ajm-7907	272	2	the	the	DET
ajm-7907	272	3	reported	report	VERB
ajm-7907	272	4	imputed	impute	VERB
ajm-7907	272	5	fair	fair	ADJ
ajm-7907	272	6	value	value	NOUN
ajm-7907	272	7	moves	move	VERB
ajm-7907	272	8	down	down	ADP
ajm-7907	272	9	the	the	DET
ajm-7907	272	10	fair	fair	ADJ
ajm-7907	272	11	value	value	NOUN
ajm-7907	272	12	hierarchy	hierarchy	NOUN
ajm-7907	272	13	from	from	ADP
ajm-7907	272	14	level	level	NOUN
ajm-7907	272	15	1	1	NUM
ajm-7907	272	16	to	to	PART
ajm-7907	272	17	level	level	VERB
ajm-7907	272	18	3	3	NUM
ajm-7907	272	19	reliability	reliability	NOUN
ajm-7907	272	20	and	and	CCONJ
ajm-7907	272	21	verifiability	verifiability	NOUN
ajm-7907	272	22	decrease	decrease	NOUN
ajm-7907	272	23	while	while	SCONJ
ajm-7907	272	24	estimations	estimation	NOUN
ajm-7907	272	25	and	and	CCONJ
ajm-7907	272	26	judgements	judgement	NOUN
ajm-7907	272	27	increase	increase	VERB
ajm-7907	272	28	.	.	PUNCT
ajm-7907	273	1	mark	mark	PROPN
ajm-7907	273	2	-	-	PUNCT
ajm-7907	273	3	to	to	ADP
ajm-7907	273	4	-	-	PUNCT
ajm-7907	273	5	market	market	NOUN
ajm-7907	273	6	accounting	accounting	NOUN
ajm-7907	273	7	is	be	AUX
ajm-7907	273	8	used	use	VERB
ajm-7907	273	9	for	for	ADP
ajm-7907	273	10	many	many	ADJ
ajm-7907	273	11	financial	financial	ADJ
ajm-7907	273	12	instruments	instrument	NOUN
ajm-7907	273	13	traded	trade	VERB
ajm-7907	273	14	on	on	ADP
ajm-7907	273	15	open	open	ADJ
ajm-7907	273	16	markets	market	NOUN
ajm-7907	273	17	.	.	PUNCT
ajm-7907	274	1	this	this	PRON
ajm-7907	274	2	creates	create	VERB
ajm-7907	274	3	greater	great	ADJ
ajm-7907	274	4	transparency	transparency	NOUN
ajm-7907	274	5	for	for	ADP
ajm-7907	274	6	the	the	DET
ajm-7907	274	7	valuation	valuation	NOUN
ajm-7907	274	8	of	of	ADP
ajm-7907	274	9	these	these	DET
ajm-7907	274	10	select	select	ADJ
ajm-7907	274	11	assets	asset	NOUN
ajm-7907	274	12	.	.	PUNCT
ajm-7907	275	1	fair	fair	ADJ
ajm-7907	275	2	value	value	NOUN
ajm-7907	275	3	is	be	AUX
ajm-7907	275	4	effective	effective	ADJ
ajm-7907	275	5	at	at	ADP
ajm-7907	275	6	reporting	report	VERB
ajm-7907	275	7	gains	gain	NOUN
ajm-7907	275	8	and	and	CCONJ
ajm-7907	275	9	losses	loss	NOUN
ajm-7907	275	10	on	on	ADP
ajm-7907	275	11	trading	trading	NOUN
ajm-7907	275	12	securities	security	NOUN
ajm-7907	275	13	as	as	ADV
ajm-7907	275	14	well	well	ADV
ajm-7907	275	15	as	as	ADP
ajm-7907	275	16	available	available	ADJ
ajm-7907	275	17	-	-	PUNCT
ajm-7907	275	18	for	for	ADP
ajm-7907	275	19	-	-	PUNCT
ajm-7907	275	20	sale	sale	NOUN
ajm-7907	275	21	securities	security	NOUN
ajm-7907	275	22	.	.	PUNCT
ajm-7907	276	1	as	as	SCONJ
ajm-7907	276	2	both	both	DET
ajm-7907	276	3	instrument	instrument	NOUN
ajm-7907	276	4	types	type	NOUN
ajm-7907	276	5	can	can	AUX
ajm-7907	276	6	be	be	AUX
ajm-7907	276	7	american	american	ADJ
ajm-7907	276	8	journal	journal	PROPN
ajm-7907	276	9	of	of	ADP
ajm-7907	276	10	management	management	NOUN
ajm-7907	276	11	vol	vol	NOUN
ajm-7907	276	12	.	.	PUNCT
ajm-7907	277	1	25(4	25(4	NOUN
ajm-7907	277	2	)	)	PUNCT
ajm-7907	277	3	2025	2025	NUM
ajm-7907	277	4	73	73	NUM
ajm-7907	277	5	measured	measure	VERB
ajm-7907	277	6	using	use	VERB
ajm-7907	277	7	the	the	DET
ajm-7907	277	8	level	level	NOUN
ajm-7907	277	9	1	1	NUM
ajm-7907	277	10	input	input	NOUN
ajm-7907	277	11	requirement	requirement	NOUN
ajm-7907	277	12	,	,	PUNCT
ajm-7907	277	13	reliable	reliable	ADJ
ajm-7907	277	14	and	and	CCONJ
ajm-7907	277	15	verifiable	verifiable	ADJ
ajm-7907	277	16	reporting	reporting	NOUN
ajm-7907	277	17	is	be	AUX
ajm-7907	277	18	achieved	achieve	VERB
ajm-7907	277	19	.	.	PUNCT
ajm-7907	278	1	gains	gain	NOUN
ajm-7907	278	2	and	and	CCONJ
ajm-7907	278	3	losses	loss	NOUN
ajm-7907	278	4	on	on	ADP
ajm-7907	278	5	trading	trading	NOUN
ajm-7907	278	6	securities	security	NOUN
ajm-7907	278	7	are	be	AUX
ajm-7907	278	8	reported	report	VERB
ajm-7907	278	9	directly	directly	ADV
ajm-7907	278	10	in	in	ADP
ajm-7907	278	11	income	income	NOUN
ajm-7907	278	12	whereas	whereas	SCONJ
ajm-7907	278	13	gains	gain	NOUN
ajm-7907	278	14	and	and	CCONJ
ajm-7907	278	15	losses	loss	NOUN
ajm-7907	278	16	in	in	ADP
ajm-7907	278	17	available	available	ADJ
ajm-7907	278	18	-	-	PUNCT
ajm-7907	278	19	for	for	ADP
ajm-7907	278	20	-	-	PUNCT
ajm-7907	278	21	sale	sale	NOUN
ajm-7907	278	22	securities	security	NOUN
ajm-7907	278	23	flow	flow	VERB
ajm-7907	278	24	through	through	ADP
ajm-7907	278	25	accumulated	accumulate	VERB
ajm-7907	278	26	other	other	ADJ
ajm-7907	278	27	comprehensive	comprehensive	ADJ
ajm-7907	278	28	income	income	NOUN
ajm-7907	278	29	reported	report	VERB
ajm-7907	278	30	in	in	ADP
ajm-7907	278	31	the	the	DET
ajm-7907	278	32	statement	statement	NOUN
ajm-7907	278	33	of	of	ADP
ajm-7907	278	34	financial	financial	ADJ
ajm-7907	278	35	position	position	NOUN
ajm-7907	278	36	equity	equity	NOUN
ajm-7907	278	37	section	section	NOUN
ajm-7907	278	38	.	.	PUNCT
ajm-7907	279	1	the	the	DET
ajm-7907	279	2	issue	issue	NOUN
ajm-7907	279	3	regularly	regularly	ADV
ajm-7907	279	4	debated	debate	VERB
ajm-7907	279	5	is	be	AUX
ajm-7907	279	6	whether	whether	SCONJ
ajm-7907	279	7	fair	fair	ADJ
ajm-7907	279	8	value	value	NOUN
ajm-7907	279	9	accounting	accounting	NOUN
ajm-7907	279	10	is	be	AUX
ajm-7907	279	11	equally	equally	ADV
ajm-7907	279	12	effective	effective	ADJ
ajm-7907	279	13	at	at	ADP
ajm-7907	279	14	measuring	measure	VERB
ajm-7907	279	15	illiquid	illiquid	ADJ
ajm-7907	279	16	assets	asset	NOUN
ajm-7907	279	17	that	that	PRON
ajm-7907	279	18	can	can	AUX
ajm-7907	279	19	remain	remain	VERB
ajm-7907	279	20	on	on	ADP
ajm-7907	279	21	an	an	DET
ajm-7907	279	22	entity	entity	NOUN
ajm-7907	279	23	’s	’s	PART
ajm-7907	279	24	balance	balance	NOUN
ajm-7907	279	25	sheet	sheet	NOUN
ajm-7907	279	26	for	for	ADP
ajm-7907	279	27	many	many	ADJ
ajm-7907	279	28	years	year	NOUN
ajm-7907	279	29	.	.	PUNCT
ajm-7907	280	1	seay	seay	PROPN
ajm-7907	280	2	and	and	CCONJ
ajm-7907	280	3	ford	ford	PROPN
ajm-7907	280	4	(	(	PUNCT
ajm-7907	280	5	2010	2010	NUM
ajm-7907	280	6	)	)	PUNCT
ajm-7907	280	7	find	find	VERB
ajm-7907	280	8	identical	identical	ADJ
ajm-7907	280	9	long	long	ADV
ajm-7907	280	10	-	-	PUNCT
ajm-7907	280	11	lived	live	VERB
ajm-7907	280	12	asset	asset	NOUN
ajm-7907	280	13	transactions	transaction	NOUN
ajm-7907	280	14	are	be	AUX
ajm-7907	280	15	often	often	ADV
ajm-7907	280	16	measured	measure	VERB
ajm-7907	280	17	at	at	ADP
ajm-7907	280	18	different	different	ADJ
ajm-7907	280	19	values	value	NOUN
ajm-7907	280	20	on	on	ADP
ajm-7907	280	21	different	different	ADJ
ajm-7907	280	22	balance	balance	NOUN
ajm-7907	280	23	sheets	sheet	NOUN
ajm-7907	280	24	based	base	VERB
ajm-7907	280	25	on	on	ADP
ajm-7907	280	26	the	the	DET
ajm-7907	280	27	same	same	ADJ
ajm-7907	280	28	purchase	purchase	NOUN
ajm-7907	280	29	date	date	NOUN
ajm-7907	280	30	which	which	PRON
ajm-7907	280	31	results	result	VERB
ajm-7907	280	32	in	in	ADP
ajm-7907	280	33	financial	financial	ADJ
ajm-7907	280	34	reporting	reporting	NOUN
ajm-7907	280	35	inconsistency	inconsistency	NOUN
ajm-7907	280	36	within	within	ADP
ajm-7907	280	37	,	,	PUNCT
ajm-7907	280	38	among	among	ADP
ajm-7907	280	39	and	and	CCONJ
ajm-7907	280	40	between	between	ADP
ajm-7907	280	41	financial	financial	ADJ
ajm-7907	280	42	reporting	reporting	NOUN
ajm-7907	280	43	entities	entity	NOUN
ajm-7907	280	44	(	(	PUNCT
ajm-7907	280	45	seay	seay	PROPN
ajm-7907	280	46	&	&	CCONJ
ajm-7907	280	47	ford	ford	PROPN
ajm-7907	280	48	,	,	PUNCT
ajm-7907	280	49	2010	2010	NUM
ajm-7907	280	50	,	,	PUNCT
ajm-7907	280	51	p.56	p.56	NOUN
ajm-7907	280	52	)	)	PUNCT
ajm-7907	280	53	.	.	PUNCT
ajm-7907	281	1	this	this	PRON
ajm-7907	281	2	is	be	AUX
ajm-7907	281	3	credible	credible	ADJ
ajm-7907	281	4	support	support	NOUN
ajm-7907	281	5	for	for	ADP
ajm-7907	281	6	fair	fair	ADJ
ajm-7907	281	7	value	value	NOUN
ajm-7907	281	8	accounting	account	VERB
ajm-7907	281	9	to	to	PART
ajm-7907	281	10	be	be	AUX
ajm-7907	281	11	used	use	VERB
ajm-7907	281	12	so	so	SCONJ
ajm-7907	281	13	that	that	SCONJ
ajm-7907	281	14	more	more	ADV
ajm-7907	281	15	consistent	consistent	ADJ
ajm-7907	281	16	reporting	reporting	NOUN
ajm-7907	281	17	of	of	ADP
ajm-7907	281	18	the	the	DET
ajm-7907	281	19	economic	economic	ADJ
ajm-7907	281	20	reality	reality	NOUN
ajm-7907	281	21	of	of	ADP
ajm-7907	281	22	balance	balance	NOUN
ajm-7907	281	23	sheet	sheet	NOUN
ajm-7907	281	24	accounts	account	NOUN
ajm-7907	281	25	is	be	AUX
ajm-7907	281	26	available	available	ADJ
ajm-7907	281	27	.	.	PUNCT
ajm-7907	282	1	relevance	relevance	NOUN
ajm-7907	282	2	and	and	CCONJ
ajm-7907	282	3	reliability	reliability	NOUN
ajm-7907	282	4	of	of	ADP
ajm-7907	282	5	value	value	NOUN
ajm-7907	282	6	determination	determination	NOUN
ajm-7907	282	7	when	when	SCONJ
ajm-7907	282	8	examining	examine	VERB
ajm-7907	282	9	the	the	DET
ajm-7907	282	10	justifications	justification	NOUN
ajm-7907	282	11	for	for	ADP
ajm-7907	282	12	and	and	CCONJ
ajm-7907	282	13	against	against	ADP
ajm-7907	282	14	the	the	DET
ajm-7907	282	15	use	use	NOUN
ajm-7907	282	16	of	of	ADP
ajm-7907	282	17	fair	fair	ADJ
ajm-7907	282	18	value	value	NOUN
ajm-7907	282	19	accounting	account	VERB
ajm-7907	282	20	for	for	ADP
ajm-7907	282	21	valuation	valuation	NOUN
ajm-7907	282	22	beyond	beyond	ADP
ajm-7907	282	23	financial	financial	ADJ
ajm-7907	282	24	instruments	instrument	NOUN
ajm-7907	282	25	and	and	CCONJ
ajm-7907	282	26	derivatives	derivative	NOUN
ajm-7907	282	27	,	,	PUNCT
ajm-7907	282	28	relevance	relevance	NOUN
ajm-7907	282	29	and	and	CCONJ
ajm-7907	282	30	reliability	reliability	NOUN
ajm-7907	282	31	are	be	AUX
ajm-7907	282	32	frequently	frequently	ADV
ajm-7907	282	33	a	a	DET
ajm-7907	282	34	debate	debate	NOUN
ajm-7907	282	35	.	.	PUNCT
ajm-7907	283	1	the	the	DET
ajm-7907	283	2	discussion	discussion	NOUN
ajm-7907	283	3	specifically	specifically	ADV
ajm-7907	283	4	addresses	address	VERB
ajm-7907	283	5	whether	whether	SCONJ
ajm-7907	283	6	the	the	DET
ajm-7907	283	7	information	information	NOUN
ajm-7907	283	8	is	be	AUX
ajm-7907	283	9	relevant	relevant	ADJ
ajm-7907	283	10	to	to	ADP
ajm-7907	283	11	shareholders	shareholder	NOUN
ajm-7907	283	12	and	and	CCONJ
ajm-7907	283	13	investors	investor	NOUN
ajm-7907	283	14	,	,	PUNCT
ajm-7907	283	15	and	and	CCONJ
ajm-7907	283	16	whether	whether	SCONJ
ajm-7907	283	17	it	it	PRON
ajm-7907	283	18	is	be	AUX
ajm-7907	283	19	more	more	ADV
ajm-7907	283	20	reliable	reliable	ADJ
ajm-7907	283	21	than	than	ADP
ajm-7907	283	22	other	other	ADJ
ajm-7907	283	23	valuation	valuation	NOUN
ajm-7907	283	24	methods	method	NOUN
ajm-7907	283	25	.	.	PUNCT
ajm-7907	284	1	ideally	ideally	ADV
ajm-7907	284	2	,	,	PUNCT
ajm-7907	284	3	fair	fair	ADJ
ajm-7907	284	4	value	value	NOUN
ajm-7907	284	5	accounting	accounting	NOUN
ajm-7907	284	6	should	should	AUX
ajm-7907	284	7	provide	provide	VERB
ajm-7907	284	8	information	information	NOUN
ajm-7907	284	9	that	that	PRON
ajm-7907	284	10	is	be	AUX
ajm-7907	284	11	more	more	ADV
ajm-7907	284	12	reflective	reflective	ADJ
ajm-7907	284	13	of	of	ADP
ajm-7907	284	14	an	an	DET
ajm-7907	284	15	entity	entity	NOUN
ajm-7907	284	16	's	's	PART
ajm-7907	284	17	economic	economic	ADJ
ajm-7907	284	18	reality	reality	NOUN
ajm-7907	284	19	.	.	PUNCT
ajm-7907	285	1	carrying	carry	VERB
ajm-7907	285	2	values	value	NOUN
ajm-7907	285	3	based	base	VERB
ajm-7907	285	4	on	on	ADP
ajm-7907	285	5	any	any	DET
ajm-7907	285	6	measurement	measurement	NOUN
ajm-7907	285	7	other	other	ADJ
ajm-7907	285	8	than	than	ADP
ajm-7907	285	9	fair	fair	ADJ
ajm-7907	285	10	value	value	NOUN
ajm-7907	285	11	does	do	AUX
ajm-7907	285	12	not	not	PART
ajm-7907	285	13	report	report	VERB
ajm-7907	285	14	the	the	DET
ajm-7907	285	15	current	current	ADJ
ajm-7907	285	16	economic	economic	ADJ
ajm-7907	285	17	value	value	NOUN
ajm-7907	285	18	of	of	ADP
ajm-7907	285	19	assets	asset	NOUN
ajm-7907	285	20	and	and	CCONJ
ajm-7907	285	21	liabilities	liability	NOUN
ajm-7907	285	22	.	.	PUNCT
ajm-7907	286	1	conversely	conversely	ADV
ajm-7907	286	2	,	,	PUNCT
ajm-7907	286	3	fair	fair	ADJ
ajm-7907	286	4	value	value	NOUN
ajm-7907	286	5	accounting	accounting	NOUN
ajm-7907	286	6	could	could	AUX
ajm-7907	286	7	better	well	ADV
ajm-7907	286	8	reflect	reflect	VERB
ajm-7907	286	9	economic	economic	ADJ
ajm-7907	286	10	reality	reality	NOUN
ajm-7907	286	11	by	by	ADP
ajm-7907	286	12	revaluing	revalue	VERB
ajm-7907	286	13	assets	asset	NOUN
ajm-7907	286	14	and	and	CCONJ
ajm-7907	286	15	liabilities	liability	NOUN
ajm-7907	286	16	at	at	ADP
ajm-7907	286	17	every	every	DET
ajm-7907	286	18	financial	financial	ADJ
ajm-7907	286	19	statement	statement	NOUN
ajm-7907	286	20	reporting	report	VERB
ajm-7907	286	21	date	date	NOUN
ajm-7907	286	22	.	.	PUNCT
ajm-7907	287	1	however	however	ADV
ajm-7907	287	2	,	,	PUNCT
ajm-7907	287	3	the	the	DET
ajm-7907	287	4	reevaluations	reevaluation	NOUN
ajm-7907	287	5	will	will	AUX
ajm-7907	287	6	increase	increase	VERB
ajm-7907	287	7	reporting	reporting	NOUN
ajm-7907	287	8	costs	cost	NOUN
ajm-7907	287	9	(	(	PUNCT
ajm-7907	287	10	baker	baker	PROPN
ajm-7907	287	11	&	&	CCONJ
ajm-7907	287	12	burlaud	burlaud	PROPN
ajm-7907	287	13	,	,	PUNCT
ajm-7907	287	14	2015	2015	NUM
ajm-7907	287	15	;	;	PUNCT
ajm-7907	287	16	pinnuck	pinnuck	NOUN
ajm-7907	287	17	&	&	CCONJ
ajm-7907	287	18	stevenson	stevenson	PROPN
ajm-7907	287	19	,	,	PUNCT
ajm-7907	287	20	2021	2021	NUM
ajm-7907	287	21	)	)	PUNCT
ajm-7907	287	22	.	.	PUNCT
ajm-7907	288	1	when	when	SCONJ
ajm-7907	288	2	fair	fair	ADJ
ajm-7907	288	3	value	value	NOUN
ajm-7907	288	4	reflects	reflect	VERB
ajm-7907	288	5	current	current	ADJ
ajm-7907	288	6	market	market	NOUN
ajm-7907	288	7	conditions	condition	NOUN
ajm-7907	288	8	,	,	PUNCT
ajm-7907	288	9	it	it	PRON
ajm-7907	288	10	is	be	AUX
ajm-7907	288	11	relevant	relevant	ADJ
ajm-7907	288	12	because	because	SCONJ
ajm-7907	288	13	it	it	PRON
ajm-7907	288	14	offers	offer	VERB
ajm-7907	288	15	the	the	DET
ajm-7907	288	16	same	same	ADJ
ajm-7907	288	17	conditions	condition	NOUN
ajm-7907	288	18	for	for	SCONJ
ajm-7907	288	19	investors	investor	NOUN
ajm-7907	288	20	to	to	PART
ajm-7907	288	21	rely	rely	VERB
ajm-7907	288	22	on	on	ADP
ajm-7907	288	23	the	the	DET
ajm-7907	288	24	information	information	NOUN
ajm-7907	288	25	for	for	ADP
ajm-7907	288	26	decision	decision	NOUN
ajm-7907	288	27	-	-	PUNCT
ajm-7907	288	28	making	making	NOUN
ajm-7907	288	29	(	(	PUNCT
ajm-7907	288	30	emerson	emerson	PROPN
ajm-7907	288	31	et	et	PROPN
ajm-7907	288	32	al	al	PROPN
ajm-7907	288	33	.	.	PROPN
ajm-7907	288	34	,	,	PUNCT
ajm-7907	288	35	2010	2010	NUM
ajm-7907	288	36	)	)	PUNCT
ajm-7907	288	37	.	.	PUNCT
ajm-7907	289	1	this	this	PRON
ajm-7907	289	2	removes	remove	VERB
ajm-7907	289	3	the	the	DET
ajm-7907	289	4	disparity	disparity	NOUN
ajm-7907	289	5	created	create	VERB
ajm-7907	289	6	by	by	ADP
ajm-7907	289	7	entities	entity	NOUN
ajm-7907	289	8	valuing	value	VERB
ajm-7907	289	9	identical	identical	ADJ
ajm-7907	289	10	items	item	NOUN
ajm-7907	289	11	at	at	ADP
ajm-7907	289	12	different	different	ADJ
ajm-7907	289	13	amounts	amount	NOUN
ajm-7907	289	14	.	.	PUNCT
ajm-7907	290	1	therefore	therefore	ADV
ajm-7907	290	2	,	,	PUNCT
ajm-7907	290	3	reporting	report	VERB
ajm-7907	290	4	all	all	DET
ajm-7907	290	5	assets	asset	NOUN
ajm-7907	290	6	and	and	CCONJ
ajm-7907	290	7	liabilities	liability	NOUN
ajm-7907	290	8	on	on	ADP
ajm-7907	290	9	the	the	DET
ajm-7907	290	10	balance	balance	NOUN
ajm-7907	290	11	sheet	sheet	NOUN
ajm-7907	290	12	at	at	ADP
ajm-7907	290	13	fair	fair	ADJ
ajm-7907	290	14	value	value	NOUN
ajm-7907	290	15	will	will	AUX
ajm-7907	290	16	offer	offer	VERB
ajm-7907	290	17	a	a	DET
ajm-7907	290	18	more	more	ADV
ajm-7907	290	19	accurate	accurate	ADJ
ajm-7907	290	20	representation	representation	NOUN
ajm-7907	290	21	of	of	ADP
ajm-7907	290	22	an	an	DET
ajm-7907	290	23	entities	entity	NOUN
ajm-7907	290	24	current	current	ADJ
ajm-7907	290	25	economic	economic	ADJ
ajm-7907	290	26	value	value	NOUN
ajm-7907	290	27	.	.	PUNCT
ajm-7907	291	1	advantage	advantage	NOUN
ajm-7907	291	2	and	and	CCONJ
ajm-7907	291	3	disadvantages	disadvantage	VERB
ajm-7907	291	4	marketable	marketable	ADJ
ajm-7907	291	5	securities	security	NOUN
ajm-7907	291	6	are	be	AUX
ajm-7907	291	7	an	an	DET
ajm-7907	291	8	asset	asset	NOUN
ajm-7907	291	9	for	for	ADP
ajm-7907	291	10	which	which	PRON
ajm-7907	291	11	fair	fair	ADJ
ajm-7907	291	12	value	value	NOUN
ajm-7907	291	13	measurement	measurement	NOUN
ajm-7907	291	14	is	be	AUX
ajm-7907	291	15	the	the	DET
ajm-7907	291	16	most	most	ADV
ajm-7907	291	17	appropriate	appropriate	ADJ
ajm-7907	291	18	method	method	NOUN
ajm-7907	291	19	of	of	ADP
ajm-7907	291	20	valuation	valuation	NOUN
ajm-7907	291	21	due	due	ADP
ajm-7907	291	22	to	to	ADP
ajm-7907	291	23	the	the	DET
ajm-7907	291	24	ease	ease	NOUN
ajm-7907	291	25	of	of	ADP
ajm-7907	291	26	obtaining	obtain	VERB
ajm-7907	291	27	a	a	DET
ajm-7907	291	28	market	market	NOUN
ajm-7907	291	29	value	value	NOUN
ajm-7907	291	30	(	(	PUNCT
ajm-7907	291	31	răscolean	răscolean	PROPN
ajm-7907	291	32	&	&	CCONJ
ajm-7907	291	33	rakos	rakos	PROPN
ajm-7907	291	34	,	,	PUNCT
ajm-7907	291	35	2016	2016	NUM
ajm-7907	291	36	)	)	PUNCT
ajm-7907	291	37	.	.	PUNCT
ajm-7907	292	1	however	however	ADV
ajm-7907	292	2	,	,	PUNCT
ajm-7907	292	3	items	item	NOUN
ajm-7907	292	4	such	such	ADJ
ajm-7907	292	5	as	as	ADP
ajm-7907	292	6	derivatives	derivative	NOUN
ajm-7907	292	7	that	that	PRON
ajm-7907	292	8	do	do	AUX
ajm-7907	292	9	not	not	PART
ajm-7907	292	10	trade	trade	VERB
ajm-7907	292	11	on	on	ADP
ajm-7907	292	12	a	a	DET
ajm-7907	292	13	public	public	ADJ
ajm-7907	292	14	market	market	NOUN
ajm-7907	292	15	would	would	AUX
ajm-7907	292	16	be	be	AUX
ajm-7907	292	17	a	a	DET
ajm-7907	292	18	more	more	ADV
ajm-7907	292	19	difficult	difficult	ADJ
ajm-7907	292	20	choice	choice	NOUN
ajm-7907	292	21	for	for	ADP
ajm-7907	292	22	valuation	valuation	NOUN
ajm-7907	292	23	as	as	SCONJ
ajm-7907	292	24	there	there	PRON
ajm-7907	292	25	is	be	VERB
ajm-7907	292	26	no	no	DET
ajm-7907	292	27	means	mean	NOUN
ajm-7907	292	28	of	of	ADP
ajm-7907	292	29	obtaining	obtain	VERB
ajm-7907	292	30	a	a	DET
ajm-7907	292	31	market	market	NOUN
ajm-7907	292	32	value	value	NOUN
ajm-7907	292	33	.	.	PUNCT
ajm-7907	293	1	thus	thus	ADV
ajm-7907	293	2	,	,	PUNCT
ajm-7907	293	3	derivatives	derivative	NOUN
ajm-7907	293	4	must	must	AUX
ajm-7907	293	5	be	be	AUX
ajm-7907	293	6	valued	value	VERB
ajm-7907	293	7	by	by	ADP
ajm-7907	293	8	company	company	NOUN
ajm-7907	293	9	estimates	estimate	NOUN
ajm-7907	293	10	or	or	CCONJ
ajm-7907	293	11	comparisons	comparison	NOUN
ajm-7907	293	12	(	(	PUNCT
ajm-7907	293	13	kothari	kothari	PROPN
ajm-7907	293	14	et.al	et.al	PROPN
ajm-7907	293	15	.	.	PROPN
ajm-7907	293	16	,	,	PUNCT
ajm-7907	293	17	2010	2010	NUM
ajm-7907	293	18	)	)	PUNCT
ajm-7907	293	19	.	.	PUNCT
ajm-7907	294	1	fair	fair	ADJ
ajm-7907	294	2	value	value	NOUN
ajm-7907	294	3	reflects	reflect	VERB
ajm-7907	294	4	the	the	DET
ajm-7907	294	5	current	current	ADJ
ajm-7907	294	6	market	market	NOUN
ajm-7907	294	7	value	value	NOUN
ajm-7907	294	8	of	of	ADP
ajm-7907	294	9	assets	asset	NOUN
ajm-7907	294	10	,	,	PUNCT
ajm-7907	294	11	which	which	PRON
ajm-7907	294	12	is	be	AUX
ajm-7907	294	13	the	the	DET
ajm-7907	294	14	same	same	ADJ
ajm-7907	294	15	as	as	ADP
ajm-7907	294	16	that	that	PRON
ajm-7907	294	17	used	use	VERB
ajm-7907	294	18	by	by	ADP
ajm-7907	294	19	financial	financial	ADJ
ajm-7907	294	20	statement	statement	NOUN
ajm-7907	294	21	users	user	NOUN
ajm-7907	294	22	(	(	PUNCT
ajm-7907	294	23	răscolean	răscolean	PROPN
ajm-7907	294	24	&	&	CCONJ
ajm-7907	294	25	rakos	rakos	PROPN
ajm-7907	294	26	,	,	PUNCT
ajm-7907	294	27	2016	2016	NUM
ajm-7907	294	28	)	)	PUNCT
ajm-7907	294	29	.	.	PUNCT
ajm-7907	295	1	a	a	DET
ajm-7907	295	2	fixed	fix	VERB
ajm-7907	295	3	asset	asset	NOUN
ajm-7907	295	4	purchased	purchase	VERB
ajm-7907	295	5	decades	decade	NOUN
ajm-7907	295	6	ago	ago	ADV
ajm-7907	295	7	,	,	PUNCT
ajm-7907	295	8	valued	value	VERB
ajm-7907	295	9	using	use	VERB
ajm-7907	295	10	historical	historical	ADJ
ajm-7907	295	11	cost	cost	NOUN
ajm-7907	295	12	,	,	PUNCT
ajm-7907	295	13	does	do	AUX
ajm-7907	295	14	not	not	PART
ajm-7907	295	15	accurately	accurately	ADV
ajm-7907	295	16	reflect	reflect	VERB
ajm-7907	295	17	the	the	DET
ajm-7907	295	18	true	true	ADJ
ajm-7907	295	19	value	value	NOUN
ajm-7907	295	20	of	of	ADP
ajm-7907	295	21	the	the	DET
ajm-7907	295	22	asset	asset	NOUN
ajm-7907	295	23	and	and	CCONJ
ajm-7907	295	24	may	may	AUX
ajm-7907	295	25	have	have	VERB
ajm-7907	295	26	significant	significant	ADJ
ajm-7907	295	27	hidden	hide	VERB
ajm-7907	295	28	value	value	NOUN
ajm-7907	295	29	if	if	SCONJ
ajm-7907	295	30	the	the	DET
ajm-7907	295	31	market	market	NOUN
ajm-7907	295	32	value	value	NOUN
ajm-7907	295	33	has	have	AUX
ajm-7907	295	34	increased	increase	VERB
ajm-7907	295	35	(	(	PUNCT
ajm-7907	295	36	fontes	fonte	NOUN
ajm-7907	295	37	et	et	PROPN
ajm-7907	295	38	al	al	PROPN
ajm-7907	295	39	.	.	PROPN
ajm-7907	295	40	,	,	PUNCT
ajm-7907	295	41	2025	2025	NUM
ajm-7907	295	42	)	)	PUNCT
ajm-7907	295	43	.	.	PUNCT
ajm-7907	296	1	due	due	ADP
ajm-7907	296	2	to	to	ADP
ajm-7907	296	3	the	the	DET
ajm-7907	296	4	value	value	NOUN
ajm-7907	296	5	of	of	ADP
ajm-7907	296	6	the	the	DET
ajm-7907	296	7	assets	asset	NOUN
ajm-7907	296	8	following	follow	VERB
ajm-7907	296	9	the	the	DET
ajm-7907	296	10	market	market	NOUN
ajm-7907	296	11	,	,	PUNCT
ajm-7907	296	12	the	the	DET
ajm-7907	296	13	value	value	NOUN
ajm-7907	296	14	of	of	ADP
ajm-7907	296	15	a	a	DET
ajm-7907	296	16	company	company	NOUN
ajm-7907	296	17	’s	’s	PART
ajm-7907	296	18	assets	asset	NOUN
ajm-7907	296	19	can	can	AUX
ajm-7907	296	20	plummet	plummet	VERB
ajm-7907	296	21	overnight	overnight	ADV
ajm-7907	296	22	if	if	SCONJ
ajm-7907	296	23	the	the	DET
ajm-7907	296	24	market	market	NOUN
ajm-7907	296	25	fluctuates	fluctuate	VERB
ajm-7907	296	26	wildly	wildly	ADV
ajm-7907	296	27	(	(	PUNCT
ajm-7907	296	28	hsu	hsu	PROPN
ajm-7907	296	29	et	et	PROPN
ajm-7907	296	30	al	al	PROPN
ajm-7907	296	31	.	.	PROPN
ajm-7907	296	32	,	,	PUNCT
ajm-7907	296	33	2018	2018	NUM
ajm-7907	296	34	)	)	PUNCT
ajm-7907	296	35	.	.	PUNCT
ajm-7907	297	1	problems	problem	NOUN
ajm-7907	297	2	can	can	AUX
ajm-7907	297	3	occur	occur	VERB
ajm-7907	297	4	with	with	ADP
ajm-7907	297	5	the	the	DET
ajm-7907	297	6	ability	ability	NOUN
ajm-7907	297	7	to	to	PART
ajm-7907	297	8	properly	properly	ADV
ajm-7907	297	9	set	set	VERB
ajm-7907	297	10	the	the	DET
ajm-7907	297	11	market	market	NOUN
ajm-7907	297	12	value	value	NOUN
ajm-7907	297	13	of	of	ADP
ajm-7907	297	14	an	an	DET
ajm-7907	297	15	asset	asset	NOUN
ajm-7907	297	16	due	due	ADP
ajm-7907	297	17	to	to	ADP
ajm-7907	297	18	various	various	ADJ
ajm-7907	297	19	reasons	reason	NOUN
ajm-7907	297	20	.	.	PUNCT
ajm-7907	298	1	an	an	DET
ajm-7907	298	2	asset	asset	NOUN
ajm-7907	298	3	might	might	AUX
ajm-7907	298	4	be	be	AUX
ajm-7907	298	5	specific	specific	ADJ
ajm-7907	298	6	to	to	ADP
ajm-7907	298	7	a	a	DET
ajm-7907	298	8	certain	certain	ADJ
ajm-7907	298	9	industry	industry	NOUN
ajm-7907	298	10	or	or	CCONJ
ajm-7907	298	11	use	use	NOUN
ajm-7907	298	12	,	,	PUNCT
ajm-7907	298	13	and	and	CCONJ
ajm-7907	298	14	that	that	PRON
ajm-7907	298	15	can	can	AUX
ajm-7907	298	16	make	make	VERB
ajm-7907	298	17	it	it	PRON
ajm-7907	298	18	difficult	difficult	ADJ
ajm-7907	298	19	to	to	PART
ajm-7907	298	20	get	get	VERB
ajm-7907	298	21	a	a	DET
ajm-7907	298	22	market	market	NOUN
ajm-7907	298	23	price	price	NOUN
ajm-7907	298	24	(	(	PUNCT
ajm-7907	298	25	fontes	fonte	NOUN
ajm-7907	298	26	et	et	PROPN
ajm-7907	298	27	al	al	PROPN
ajm-7907	298	28	.	.	PROPN
ajm-7907	298	29	,	,	PUNCT
ajm-7907	298	30	2025	2025	NUM
ajm-7907	298	31	)	)	PUNCT
ajm-7907	298	32	.	.	PUNCT
ajm-7907	299	1	in	in	ADP
ajm-7907	299	2	situations	situation	NOUN
ajm-7907	299	3	like	like	ADP
ajm-7907	299	4	this	this	PRON
ajm-7907	299	5	,	,	PUNCT
ajm-7907	299	6	an	an	DET
ajm-7907	299	7	alternative	alternative	ADJ
ajm-7907	299	8	method	method	NOUN
ajm-7907	299	9	,	,	PUNCT
ajm-7907	299	10	such	such	ADJ
ajm-7907	299	11	as	as	ADP
ajm-7907	299	12	calculating	calculate	VERB
ajm-7907	299	13	the	the	DET
ajm-7907	299	14	replacement	replacement	NOUN
ajm-7907	299	15	cost	cost	NOUN
ajm-7907	299	16	after	after	ADP
ajm-7907	299	17	depreciation	depreciation	NOUN
ajm-7907	299	18	,	,	PUNCT
ajm-7907	299	19	could	could	AUX
ajm-7907	299	20	be	be	AUX
ajm-7907	299	21	used	use	VERB
ajm-7907	299	22	instead	instead	ADV
ajm-7907	299	23	of	of	ADP
ajm-7907	299	24	fair	fair	ADJ
ajm-7907	299	25	value	value	NOUN
ajm-7907	299	26	.	.	PUNCT
ajm-7907	300	1	(	(	PUNCT
ajm-7907	300	2	abbott	abbott	PROPN
ajm-7907	300	3	&	&	CCONJ
ajm-7907	300	4	tan	tan	PROPN
ajm-7907	300	5	-	-	PUNCT
ajm-7907	300	6	kantor	kantor	NOUN
ajm-7907	300	7	,	,	PUNCT
ajm-7907	300	8	2018	2018	NUM
ajm-7907	300	9	)	)	PUNCT
ajm-7907	300	10	.	.	PUNCT
ajm-7907	300	11	suppose	suppose	VERB
ajm-7907	300	12	there	there	PRON
ajm-7907	300	13	is	be	VERB
ajm-7907	300	14	no	no	DET
ajm-7907	300	15	market	market	NOUN
ajm-7907	300	16	for	for	ADP
ajm-7907	300	17	a	a	DET
ajm-7907	300	18	particular	particular	ADJ
ajm-7907	300	19	asset	asset	NOUN
ajm-7907	300	20	.	.	PUNCT
ajm-7907	301	1	in	in	ADP
ajm-7907	301	2	that	that	DET
ajm-7907	301	3	case	case	NOUN
ajm-7907	301	4	,	,	PUNCT
ajm-7907	301	5	managers	manager	NOUN
ajm-7907	301	6	must	must	AUX
ajm-7907	301	7	use	use	VERB
ajm-7907	301	8	their	their	PRON
ajm-7907	301	9	own	own	ADJ
ajm-7907	301	10	judgement	judgement	NOUN
ajm-7907	301	11	to	to	PART
ajm-7907	301	12	value	value	VERB
ajm-7907	301	13	the	the	DET
ajm-7907	301	14	asset	asset	NOUN
ajm-7907	301	15	which	which	PRON
ajm-7907	301	16	can	can	AUX
ajm-7907	301	17	be	be	AUX
ajm-7907	301	18	an	an	DET
ajm-7907	301	19	opportunity	opportunity	NOUN
ajm-7907	301	20	for	for	ADP
ajm-7907	301	21	fraud	fraud	NOUN
ajm-7907	301	22	if	if	SCONJ
ajm-7907	301	23	managers	manager	NOUN
ajm-7907	301	24	seek	seek	VERB
ajm-7907	301	25	to	to	PART
ajm-7907	301	26	make	make	VERB
ajm-7907	301	27	the	the	DET
ajm-7907	301	28	financials	financial	NOUN
ajm-7907	301	29	appear	appear	VERB
ajm-7907	301	30	as	as	SCONJ
ajm-7907	301	31	they	they	PRON
ajm-7907	301	32	would	would	AUX
ajm-7907	301	33	like	like	VERB
ajm-7907	301	34	in	in	ADP
ajm-7907	301	35	order	order	NOUN
ajm-7907	301	36	to	to	PART
ajm-7907	301	37	avoid	avoid	VERB
ajm-7907	301	38	paying	pay	VERB
ajm-7907	301	39	taxes	taxis	NOUN
ajm-7907	301	40	on	on	ADP
ajm-7907	301	41	income	income	NOUN
ajm-7907	301	42	or	or	CCONJ
ajm-7907	301	43	to	to	PART
ajm-7907	301	44	show	show	VERB
ajm-7907	301	45	an	an	DET
ajm-7907	301	46	increase	increase	NOUN
ajm-7907	301	47	in	in	ADP
ajm-7907	301	48	the	the	DET
ajm-7907	301	49	value	value	NOUN
ajm-7907	301	50	of	of	ADP
ajm-7907	301	51	a	a	DET
ajm-7907	301	52	company	company	NOUN
ajm-7907	301	53	’s	’s	PART
ajm-7907	301	54	assets	asset	NOUN
ajm-7907	301	55	in	in	ADP
ajm-7907	301	56	order	order	NOUN
ajm-7907	301	57	to	to	PART
ajm-7907	301	58	impress	impress	VERB
ajm-7907	301	59	investors	investor	NOUN
ajm-7907	301	60	(	(	PUNCT
ajm-7907	301	61	hsu	hsu	PROPN
ajm-7907	301	62	et	et	PROPN
ajm-7907	301	63	al	al	PROPN
ajm-7907	301	64	.	.	PROPN
ajm-7907	301	65	,	,	PUNCT
ajm-7907	301	66	2018	2018	NUM
ajm-7907	301	67	)	)	PUNCT
ajm-7907	301	68	.	.	PUNCT
ajm-7907	302	1	some	some	DET
ajm-7907	302	2	statement	statement	NOUN
ajm-7907	302	3	users	user	NOUN
ajm-7907	302	4	are	be	AUX
ajm-7907	302	5	against	against	ADP
ajm-7907	302	6	using	use	VERB
ajm-7907	302	7	fair	fair	ADJ
ajm-7907	302	8	value	value	NOUN
ajm-7907	302	9	if	if	SCONJ
ajm-7907	302	10	a	a	DET
ajm-7907	302	11	reliable	reliable	ADJ
ajm-7907	302	12	market	market	NOUN
ajm-7907	302	13	does	do	AUX
ajm-7907	302	14	not	not	PART
ajm-7907	302	15	exist	exist	VERB
ajm-7907	302	16	,	,	PUNCT
ajm-7907	302	17	which	which	PRON
ajm-7907	302	18	results	result	VERB
ajm-7907	302	19	in	in	ADP
ajm-7907	302	20	a	a	DET
ajm-7907	302	21	true	true	ADJ
ajm-7907	302	22	market	market	NOUN
ajm-7907	302	23	value	value	NOUN
ajm-7907	302	24	rather	rather	ADV
ajm-7907	302	25	than	than	ADP
ajm-7907	302	26	allowing	allow	VERB
ajm-7907	302	27	a	a	DET
ajm-7907	302	28	company	company	NOUN
ajm-7907	302	29	to	to	PART
ajm-7907	302	30	value	value	VERB
ajm-7907	302	31	its	its	PRON
ajm-7907	302	32	assets	asset	NOUN
ajm-7907	302	33	as	as	SCONJ
ajm-7907	302	34	they	they	PRON
ajm-7907	302	35	see	see	VERB
ajm-7907	302	36	fit	fit	ADJ
ajm-7907	302	37	(	(	PUNCT
ajm-7907	302	38	hsu	hsu	PROPN
ajm-7907	302	39	et	et	PROPN
ajm-7907	302	40	al	al	PROPN
ajm-7907	302	41	.	.	PROPN
ajm-7907	302	42	,	,	PUNCT
ajm-7907	302	43	2018	2018	NUM
ajm-7907	302	44	)	)	PUNCT
ajm-7907	302	45	.	.	PUNCT
ajm-7907	303	1	74	74	NUM
ajm-7907	303	2	american	american	ADJ
ajm-7907	303	3	journal	journal	NOUN
ajm-7907	303	4	of	of	ADP
ajm-7907	303	5	management	management	NOUN
ajm-7907	303	6	vol	vol	NOUN
ajm-7907	303	7	.	.	PUNCT
ajm-7907	304	1	25(4	25(4	NOUN
ajm-7907	304	2	)	)	PUNCT
ajm-7907	304	3	2025	2025	NUM
ajm-7907	304	4	managers	manager	NOUN
ajm-7907	304	5	of	of	ADP
ajm-7907	304	6	companies	company	NOUN
ajm-7907	304	7	with	with	ADP
ajm-7907	304	8	assets	asset	NOUN
ajm-7907	304	9	that	that	PRON
ajm-7907	304	10	can	can	AUX
ajm-7907	304	11	not	not	PART
ajm-7907	304	12	be	be	AUX
ajm-7907	304	13	truly	truly	ADV
ajm-7907	304	14	verified	verify	VERB
ajm-7907	304	15	for	for	ADP
ajm-7907	304	16	value	value	NOUN
ajm-7907	304	17	in	in	ADP
ajm-7907	304	18	a	a	DET
ajm-7907	304	19	market	market	NOUN
ajm-7907	304	20	might	might	AUX
ajm-7907	304	21	be	be	AUX
ajm-7907	304	22	inclined	incline	VERB
ajm-7907	304	23	to	to	PART
ajm-7907	304	24	overvalue	overvalue	VERB
ajm-7907	304	25	the	the	DET
ajm-7907	304	26	assets	asset	NOUN
ajm-7907	304	27	rather	rather	ADV
ajm-7907	304	28	than	than	ADP
ajm-7907	304	29	undervalue	undervalue	VERB
ajm-7907	304	30	in	in	ADP
ajm-7907	304	31	an	an	DET
ajm-7907	304	32	attempt	attempt	NOUN
ajm-7907	304	33	to	to	PART
ajm-7907	304	34	overstate	overstate	VERB
ajm-7907	304	35	income	income	NOUN
ajm-7907	304	36	for	for	ADP
ajm-7907	304	37	the	the	DET
ajm-7907	304	38	company	company	NOUN
ajm-7907	304	39	due	due	ADP
ajm-7907	304	40	to	to	ADP
ajm-7907	304	41	the	the	DET
ajm-7907	304	42	manager	manager	NOUN
ajm-7907	304	43	having	have	VERB
ajm-7907	304	44	a	a	DET
ajm-7907	304	45	financial	financial	ADJ
ajm-7907	304	46	incentive	incentive	NOUN
ajm-7907	304	47	to	to	PART
ajm-7907	304	48	achieve	achieve	VERB
ajm-7907	304	49	a	a	DET
ajm-7907	304	50	particular	particular	ADJ
ajm-7907	304	51	income	income	NOUN
ajm-7907	304	52	(	(	PUNCT
ajm-7907	304	53	blecher	blecher	ADJ
ajm-7907	304	54	,	,	PUNCT
ajm-7907	304	55	2018	2018	NUM
ajm-7907	304	56	:	:	PUNCT
ajm-7907	305	1	hsu	hsu	PROPN
ajm-7907	305	2	et	et	PROPN
ajm-7907	305	3	al	al	PROPN
ajm-7907	305	4	.	.	PROPN
ajm-7907	305	5	,	,	PUNCT
ajm-7907	305	6	2018	2018	NUM
ajm-7907	305	7	)	)	PUNCT
ajm-7907	305	8	.	.	PUNCT
ajm-7907	306	1	beginning	begin	VERB
ajm-7907	306	2	with	with	ADP
ajm-7907	306	3	the	the	DET
ajm-7907	306	4	financial	financial	ADJ
ajm-7907	306	5	downturn	downturn	NOUN
ajm-7907	306	6	in	in	ADP
ajm-7907	306	7	2009	2009	NUM
ajm-7907	306	8	,	,	PUNCT
ajm-7907	306	9	the	the	DET
ajm-7907	306	10	focus	focus	NOUN
ajm-7907	306	11	has	have	AUX
ajm-7907	306	12	been	be	AUX
ajm-7907	306	13	on	on	ADP
ajm-7907	306	14	banks	bank	NOUN
ajm-7907	306	15	using	use	VERB
ajm-7907	306	16	fair	fair	ADJ
ajm-7907	306	17	value	value	NOUN
ajm-7907	306	18	to	to	PART
ajm-7907	306	19	write	write	VERB
ajm-7907	306	20	off	off	ADP
ajm-7907	306	21	or	or	CCONJ
ajm-7907	306	22	dramatically	dramatically	ADV
ajm-7907	306	23	lower	lower	VERB
ajm-7907	306	24	the	the	DET
ajm-7907	306	25	asset	asset	NOUN
ajm-7907	306	26	value	value	NOUN
ajm-7907	306	27	(	(	PUNCT
ajm-7907	306	28	kothari	kothari	PROPN
ajm-7907	306	29	et	et	PROPN
ajm-7907	306	30	al	al	PROPN
ajm-7907	306	31	.	.	PROPN
ajm-7907	306	32	,	,	PUNCT
ajm-7907	306	33	2010	2010	NUM
ajm-7907	306	34	;	;	PUNCT
ajm-7907	306	35	bowen	bowen	PROPN
ajm-7907	306	36	&	&	CCONJ
ajm-7907	306	37	khan	khan	PROPN
ajm-7907	306	38	,	,	PUNCT
ajm-7907	306	39	2014	2014	NUM
ajm-7907	306	40	)	)	PUNCT
ajm-7907	306	41	.	.	PUNCT
ajm-7907	307	1	some	some	PRON
ajm-7907	307	2	argue	argue	VERB
ajm-7907	307	3	against	against	ADP
ajm-7907	307	4	fair	fair	ADJ
ajm-7907	307	5	value	value	NOUN
ajm-7907	307	6	by	by	ADP
ajm-7907	307	7	claiming	claim	VERB
ajm-7907	307	8	fair	fair	ADJ
ajm-7907	307	9	value	value	NOUN
ajm-7907	307	10	does	do	AUX
ajm-7907	307	11	not	not	PART
ajm-7907	307	12	properly	properly	ADV
ajm-7907	307	13	explain	explain	VERB
ajm-7907	307	14	asset	asset	NOUN
ajm-7907	307	15	valuation	valuation	NOUN
ajm-7907	307	16	in	in	ADP
ajm-7907	307	17	a	a	DET
ajm-7907	307	18	predictable	predictable	ADJ
ajm-7907	307	19	manner	manner	NOUN
ajm-7907	307	20	(	(	PUNCT
ajm-7907	307	21	cascini	cascini	PROPN
ajm-7907	307	22	&	&	CCONJ
ajm-7907	307	23	delfavero	delfavero	PROPN
ajm-7907	307	24	,	,	PUNCT
ajm-7907	307	25	2011	2011	NUM
ajm-7907	307	26	)	)	PUNCT
ajm-7907	307	27	.	.	PUNCT
ajm-7907	308	1	the	the	DET
ajm-7907	308	2	departure	departure	NOUN
ajm-7907	308	3	from	from	ADP
ajm-7907	308	4	historical	historical	ADJ
ajm-7907	308	5	accounting	accounting	NOUN
ajm-7907	308	6	removes	remove	VERB
ajm-7907	308	7	objectivity	objectivity	NOUN
ajm-7907	308	8	of	of	ADP
ajm-7907	308	9	accounting	account	VERB
ajm-7907	308	10	in	in	ADP
ajm-7907	308	11	situations	situation	NOUN
ajm-7907	308	12	where	where	SCONJ
ajm-7907	308	13	a	a	DET
ajm-7907	308	14	real	real	ADJ
ajm-7907	308	15	market	market	NOUN
ajm-7907	308	16	value	value	NOUN
ajm-7907	308	17	can	can	AUX
ajm-7907	308	18	not	not	PART
ajm-7907	308	19	be	be	AUX
ajm-7907	308	20	obtained	obtain	VERB
ajm-7907	308	21	.	.	PUNCT
ajm-7907	309	1	for	for	ADP
ajm-7907	309	2	example	example	NOUN
ajm-7907	309	3	,	,	PUNCT
ajm-7907	309	4	enron	enron	PROPN
ajm-7907	309	5	employed	employ	VERB
ajm-7907	309	6	fair	fair	ADJ
ajm-7907	309	7	value	value	NOUN
ajm-7907	309	8	accounting	accounting	NOUN
ajm-7907	309	9	measurement	measurement	NOUN
ajm-7907	309	10	for	for	ADP
ajm-7907	309	11	some	some	PRON
ajm-7907	309	12	of	of	ADP
ajm-7907	309	13	its	its	PRON
ajm-7907	309	14	assets	asset	NOUN
ajm-7907	309	15	,	,	PUNCT
ajm-7907	309	16	which	which	PRON
ajm-7907	309	17	it	it	PRON
ajm-7907	309	18	subjectively	subjectively	ADV
ajm-7907	309	19	overvalued	overvalue	VERB
ajm-7907	309	20	(	(	PUNCT
ajm-7907	309	21	haswell	haswell	PROPN
ajm-7907	309	22	&	&	CCONJ
ajm-7907	309	23	evans	evans	PROPN
ajm-7907	309	24	,	,	PUNCT
ajm-7907	309	25	2018	2018	NUM
ajm-7907	309	26	)	)	PUNCT
ajm-7907	309	27	.	.	PUNCT
ajm-7907	310	1	even	even	ADV
ajm-7907	310	2	if	if	SCONJ
ajm-7907	310	3	a	a	DET
ajm-7907	310	4	market	market	NOUN
ajm-7907	310	5	is	be	AUX
ajm-7907	310	6	available	available	ADJ
ajm-7907	310	7	to	to	PART
ajm-7907	310	8	derive	derive	VERB
ajm-7907	310	9	an	an	DET
ajm-7907	310	10	accurate	accurate	ADJ
ajm-7907	310	11	price	price	NOUN
ajm-7907	310	12	,	,	PUNCT
ajm-7907	310	13	price	price	NOUN
ajm-7907	310	14	variability	variability	NOUN
ajm-7907	310	15	can	can	AUX
ajm-7907	310	16	make	make	VERB
ajm-7907	310	17	it	it	PRON
ajm-7907	310	18	difficult	difficult	ADJ
ajm-7907	310	19	to	to	PART
ajm-7907	310	20	rely	rely	VERB
ajm-7907	310	21	on	on	ADP
ajm-7907	310	22	that	that	DET
ajm-7907	310	23	price	price	NOUN
ajm-7907	310	24	as	as	ADP
ajm-7907	310	25	the	the	DET
ajm-7907	310	26	best	good	ADJ
ajm-7907	310	27	representation	representation	NOUN
ajm-7907	310	28	of	of	ADP
ajm-7907	310	29	the	the	DET
ajm-7907	310	30	asset	asset	NOUN
ajm-7907	310	31	's	's	PART
ajm-7907	310	32	value	value	NOUN
ajm-7907	310	33	(	(	PUNCT
ajm-7907	310	34	whittington	whittington	PROPN
ajm-7907	310	35	,	,	PUNCT
ajm-7907	310	36	2015	2015	NUM
ajm-7907	310	37	)	)	PUNCT
ajm-7907	310	38	.	.	PUNCT
ajm-7907	311	1	if	if	SCONJ
ajm-7907	311	2	a	a	DET
ajm-7907	311	3	particular	particular	ADJ
ajm-7907	311	4	asset	asset	NOUN
ajm-7907	311	5	decreases	decrease	NOUN
ajm-7907	311	6	or	or	CCONJ
ajm-7907	311	7	increases	increase	NOUN
ajm-7907	311	8	in	in	ADP
ajm-7907	311	9	value	value	NOUN
ajm-7907	311	10	drastically	drastically	ADV
ajm-7907	311	11	over	over	ADP
ajm-7907	311	12	a	a	DET
ajm-7907	311	13	short	short	ADJ
ajm-7907	311	14	amount	amount	NOUN
ajm-7907	311	15	of	of	ADP
ajm-7907	311	16	time	time	NOUN
ajm-7907	311	17	at	at	ADP
ajm-7907	311	18	the	the	DET
ajm-7907	311	19	end	end	NOUN
ajm-7907	311	20	of	of	ADP
ajm-7907	311	21	the	the	DET
ajm-7907	311	22	entity	entity	NOUN
ajm-7907	311	23	’s	’s	PART
ajm-7907	311	24	fiscal	fiscal	ADJ
ajm-7907	311	25	year	year	NOUN
ajm-7907	311	26	,	,	PUNCT
ajm-7907	311	27	the	the	DET
ajm-7907	311	28	value	value	NOUN
ajm-7907	311	29	of	of	ADP
ajm-7907	311	30	the	the	DET
ajm-7907	311	31	asset	asset	NOUN
ajm-7907	311	32	can	can	AUX
ajm-7907	311	33	be	be	AUX
ajm-7907	311	34	misinterpreted	misinterpret	VERB
ajm-7907	311	35	on	on	ADP
ajm-7907	311	36	the	the	DET
ajm-7907	311	37	balance	balance	NOUN
ajm-7907	311	38	sheet	sheet	NOUN
ajm-7907	311	39	.	.	PUNCT
ajm-7907	312	1	lack	lack	NOUN
ajm-7907	312	2	of	of	ADP
ajm-7907	312	3	consistency	consistency	NOUN
ajm-7907	312	4	also	also	ADV
ajm-7907	312	5	occurs	occur	VERB
ajm-7907	312	6	due	due	ADP
ajm-7907	312	7	to	to	ADP
ajm-7907	312	8	the	the	DET
ajm-7907	312	9	lag	lag	NOUN
ajm-7907	312	10	between	between	ADP
ajm-7907	312	11	the	the	DET
ajm-7907	312	12	fiscal	fiscal	ADJ
ajm-7907	312	13	year	year	NOUN
ajm-7907	312	14	-	-	PUNCT
ajm-7907	312	15	end	end	NOUN
ajm-7907	312	16	,	,	PUNCT
ajm-7907	312	17	when	when	SCONJ
ajm-7907	312	18	the	the	DET
ajm-7907	312	19	financial	financial	ADJ
ajm-7907	312	20	statements	statement	NOUN
ajm-7907	312	21	are	be	AUX
ajm-7907	312	22	prepared	prepare	VERB
ajm-7907	312	23	,	,	PUNCT
ajm-7907	312	24	and	and	CCONJ
ajm-7907	312	25	the	the	DET
ajm-7907	312	26	publication	publication	NOUN
ajm-7907	312	27	date	date	NOUN
ajm-7907	312	28	.	.	PUNCT
ajm-7907	313	1	this	this	DET
ajm-7907	313	2	delay	delay	NOUN
ajm-7907	313	3	could	could	AUX
ajm-7907	313	4	cause	cause	VERB
ajm-7907	313	5	the	the	DET
ajm-7907	313	6	fair	fair	ADJ
ajm-7907	313	7	value	value	NOUN
ajm-7907	313	8	amount	amount	NOUN
ajm-7907	313	9	of	of	ADP
ajm-7907	313	10	the	the	DET
ajm-7907	313	11	assets	asset	NOUN
ajm-7907	313	12	to	to	PART
ajm-7907	313	13	become	become	VERB
ajm-7907	313	14	stale	stale	ADJ
ajm-7907	313	15	and	and	CCONJ
ajm-7907	313	16	inaccurate	inaccurate	ADJ
ajm-7907	313	17	by	by	ADP
ajm-7907	313	18	the	the	DET
ajm-7907	313	19	time	time	NOUN
ajm-7907	313	20	the	the	DET
ajm-7907	313	21	statements	statement	NOUN
ajm-7907	313	22	are	be	AUX
ajm-7907	313	23	made	make	VERB
ajm-7907	313	24	public	public	ADJ
ajm-7907	313	25	(	(	PUNCT
ajm-7907	313	26	whittington	whittington	PROPN
ajm-7907	313	27	,	,	PUNCT
ajm-7907	313	28	2015	2015	NUM
ajm-7907	313	29	)	)	PUNCT
ajm-7907	313	30	.	.	PUNCT
ajm-7907	314	1	lack	lack	NOUN
ajm-7907	314	2	of	of	ADP
ajm-7907	314	3	comparability	comparability	NOUN
ajm-7907	314	4	from	from	ADP
ajm-7907	314	5	company	company	NOUN
ajm-7907	314	6	to	to	ADP
ajm-7907	314	7	company	company	NOUN
ajm-7907	314	8	is	be	AUX
ajm-7907	314	9	also	also	ADV
ajm-7907	314	10	a	a	DET
ajm-7907	314	11	major	major	ADJ
ajm-7907	314	12	drawback	drawback	NOUN
ajm-7907	314	13	of	of	ADP
ajm-7907	314	14	fair	fair	ADJ
ajm-7907	314	15	value	value	NOUN
ajm-7907	314	16	accounting	account	VERB
ajm-7907	314	17	for	for	ADP
ajm-7907	314	18	assets	asset	NOUN
ajm-7907	314	19	and	and	CCONJ
ajm-7907	314	20	liabilities	liability	NOUN
ajm-7907	314	21	.	.	PUNCT
ajm-7907	315	1	if	if	SCONJ
ajm-7907	315	2	firm	firm	ADJ
ajm-7907	315	3	a	a	DET
ajm-7907	315	4	chooses	choose	NOUN
ajm-7907	315	5	to	to	PART
ajm-7907	315	6	use	use	VERB
ajm-7907	315	7	fair	fair	ADJ
ajm-7907	315	8	value	value	NOUN
ajm-7907	315	9	to	to	PART
ajm-7907	315	10	estimate	estimate	VERB
ajm-7907	315	11	value	value	NOUN
ajm-7907	315	12	of	of	ADP
ajm-7907	315	13	an	an	DET
ajm-7907	315	14	asset	asset	NOUN
ajm-7907	315	15	,	,	PUNCT
ajm-7907	315	16	but	but	CCONJ
ajm-7907	315	17	firm	firm	PROPN
ajm-7907	315	18	b	b	PROPN
ajm-7907	315	19	uses	use	VERB
ajm-7907	315	20	historical	historical	ADJ
ajm-7907	315	21	cost	cost	NOUN
ajm-7907	315	22	,	,	PUNCT
ajm-7907	315	23	the	the	DET
ajm-7907	315	24	two	two	NUM
ajm-7907	315	25	items	item	NOUN
ajm-7907	315	26	are	be	AUX
ajm-7907	315	27	not	not	PART
ajm-7907	315	28	comparable	comparable	ADJ
ajm-7907	315	29	(	(	PUNCT
ajm-7907	315	30	fontes	fonte	NOUN
ajm-7907	315	31	et	et	PROPN
ajm-7907	315	32	al	al	PROPN
ajm-7907	315	33	.	.	PROPN
ajm-7907	315	34	,	,	PUNCT
ajm-7907	315	35	2025	2025	NUM
ajm-7907	315	36	)	)	PUNCT
ajm-7907	315	37	.	.	PUNCT
ajm-7907	316	1	valuation	valuation	NOUN
ajm-7907	316	2	fluctuation	fluctuation	NOUN
ajm-7907	316	3	can	can	AUX
ajm-7907	316	4	unnecessarily	unnecessarily	ADV
ajm-7907	316	5	wreak	wreak	VERB
ajm-7907	316	6	havoc	havoc	NOUN
ajm-7907	316	7	on	on	ADP
ajm-7907	316	8	investor	investor	NOUN
ajm-7907	316	9	and	and	CCONJ
ajm-7907	316	10	stakeholder	stakeholder	NOUN
ajm-7907	316	11	confidence	confidence	NOUN
ajm-7907	316	12	in	in	ADP
ajm-7907	316	13	a	a	DET
ajm-7907	316	14	company	company	NOUN
ajm-7907	316	15	.	.	PUNCT
ajm-7907	317	1	in	in	ADP
ajm-7907	317	2	blackstone	blackstone	PROPN
ajm-7907	317	3	group	group	NOUN
ajm-7907	317	4	’s	’s	PART
ajm-7907	317	5	2008	2008	NUM
ajm-7907	317	6	annual	annual	ADJ
ajm-7907	317	7	report	report	NOUN
ajm-7907	317	8	,	,	PUNCT
ajm-7907	317	9	they	they	PRON
ajm-7907	317	10	included	include	VERB
ajm-7907	317	11	a	a	DET
ajm-7907	317	12	statement	statement	NOUN
ajm-7907	317	13	that	that	PRON
ajm-7907	317	14	stated	state	VERB
ajm-7907	317	15	:	:	PUNCT
ajm-7907	317	16	during	during	ADP
ajm-7907	317	17	the	the	DET
ajm-7907	317	18	2008	2008	NUM
ajm-7907	317	19	financial	financial	ADJ
ajm-7907	317	20	crisis	crisis	NOUN
ajm-7907	317	21	,	,	PUNCT
ajm-7907	317	22	the	the	DET
ajm-7907	317	23	fair	fair	ADJ
ajm-7907	317	24	value	value	NOUN
ajm-7907	317	25	of	of	ADP
ajm-7907	317	26	investments	investment	NOUN
ajm-7907	317	27	might	might	AUX
ajm-7907	317	28	be	be	AUX
ajm-7907	317	29	much	much	ADV
ajm-7907	317	30	lower	low	ADJ
ajm-7907	317	31	than	than	SCONJ
ajm-7907	317	32	it	it	PRON
ajm-7907	317	33	was	be	AUX
ajm-7907	317	34	a	a	DET
ajm-7907	317	35	few	few	ADJ
ajm-7907	317	36	years	year	NOUN
ajm-7907	317	37	ago	ago	ADV
ajm-7907	317	38	,	,	PUNCT
ajm-7907	317	39	but	but	CCONJ
ajm-7907	317	40	the	the	DET
ajm-7907	317	41	current	current	ADJ
ajm-7907	317	42	value	value	NOUN
ajm-7907	317	43	is	be	AUX
ajm-7907	317	44	not	not	PART
ajm-7907	317	45	the	the	DET
ajm-7907	317	46	actual	actual	ADJ
ajm-7907	317	47	long	long	ADJ
ajm-7907	317	48	-	-	PUNCT
ajm-7907	317	49	term	term	NOUN
ajm-7907	317	50	value	value	NOUN
ajm-7907	317	51	(	(	PUNCT
ajm-7907	317	52	cascini	cascini	PROPN
ajm-7907	317	53	&	&	CCONJ
ajm-7907	317	54	delfavero	delfavero	PROPN
ajm-7907	317	55	,	,	PUNCT
ajm-7907	317	56	2011	2011	NUM
ajm-7907	317	57	,	,	PUNCT
ajm-7907	317	58	p	p	NOUN
ajm-7907	317	59	6	6	NUM
ajm-7907	317	60	)	)	PUNCT
ajm-7907	317	61	.	.	PUNCT
ajm-7907	318	1	even	even	ADV
ajm-7907	318	2	though	though	SCONJ
ajm-7907	318	3	the	the	DET
ajm-7907	318	4	value	value	NOUN
ajm-7907	318	5	of	of	ADP
ajm-7907	318	6	the	the	DET
ajm-7907	318	7	investments	investment	NOUN
ajm-7907	318	8	were	be	AUX
ajm-7907	318	9	reduced	reduce	VERB
ajm-7907	318	10	,	,	PUNCT
ajm-7907	318	11	the	the	DET
ajm-7907	318	12	company	company	NOUN
ajm-7907	318	13	pleaded	plead	VERB
ajm-7907	318	14	with	with	ADP
ajm-7907	318	15	investors	investor	NOUN
ajm-7907	318	16	that	that	SCONJ
ajm-7907	318	17	it	it	PRON
ajm-7907	318	18	would	would	AUX
ajm-7907	318	19	be	be	AUX
ajm-7907	318	20	temporary	temporary	ADJ
ajm-7907	318	21	,	,	PUNCT
ajm-7907	318	22	and	and	CCONJ
ajm-7907	318	23	the	the	DET
ajm-7907	318	24	investment	investment	NOUN
ajm-7907	318	25	’s	’s	PART
ajm-7907	318	26	value	value	NOUN
ajm-7907	318	27	was	be	AUX
ajm-7907	318	28	greater	great	ADJ
ajm-7907	318	29	than	than	ADP
ajm-7907	318	30	the	the	DET
ajm-7907	318	31	amount	amount	NOUN
ajm-7907	318	32	the	the	DET
ajm-7907	318	33	firm	firm	NOUN
ajm-7907	318	34	reported	report	VERB
ajm-7907	318	35	to	to	PART
ajm-7907	318	36	comply	comply	VERB
ajm-7907	318	37	with	with	ADP
ajm-7907	318	38	asc	asc	PROPN
ajm-7907	318	39	820	820	NUM
ajm-7907	318	40	(	(	PUNCT
ajm-7907	318	41	fasb	fasb	NOUN
ajm-7907	318	42	,	,	PUNCT
ajm-7907	318	43	2009e	2009e	NUM
ajm-7907	318	44	)	)	PUNCT
ajm-7907	318	45	.	.	PUNCT
ajm-7907	319	1	often	often	ADV
ajm-7907	319	2	level	level	VERB
ajm-7907	319	3	3	3	NUM
ajm-7907	319	4	investments	investment	NOUN
ajm-7907	319	5	are	be	AUX
ajm-7907	319	6	overvalued	overvalue	VERB
ajm-7907	319	7	due	due	ADP
ajm-7907	319	8	to	to	ADP
ajm-7907	319	9	reliance	reliance	NOUN
ajm-7907	319	10	on	on	ADP
ajm-7907	319	11	internal	internal	ADJ
ajm-7907	319	12	estimates	estimate	NOUN
ajm-7907	319	13	and	and	CCONJ
ajm-7907	319	14	outdated	outdated	ADJ
ajm-7907	319	15	transaction	transaction	NOUN
ajm-7907	319	16	data	datum	NOUN
ajm-7907	319	17	.	.	PUNCT
ajm-7907	320	1	in	in	ADP
ajm-7907	320	2	reality	reality	NOUN
ajm-7907	320	3	,	,	PUNCT
ajm-7907	320	4	the	the	DET
ajm-7907	320	5	actual	actual	ADJ
ajm-7907	320	6	realizable	realizable	ADJ
ajm-7907	320	7	value	value	NOUN
ajm-7907	320	8	of	of	ADP
ajm-7907	320	9	these	these	DET
ajm-7907	320	10	assets	asset	NOUN
ajm-7907	320	11	may	may	AUX
ajm-7907	320	12	be	be	AUX
ajm-7907	320	13	far	far	ADV
ajm-7907	320	14	below	below	ADP
ajm-7907	320	15	their	their	PRON
ajm-7907	320	16	stated	state	VERB
ajm-7907	320	17	values	value	NOUN
ajm-7907	320	18	due	due	ADP
ajm-7907	320	19	to	to	ADP
ajm-7907	320	20	interest	interest	NOUN
ajm-7907	320	21	rates	rate	NOUN
ajm-7907	320	22	or	or	CCONJ
ajm-7907	320	23	market	market	NOUN
ajm-7907	320	24	value	value	NOUN
ajm-7907	320	25	changes	change	NOUN
ajm-7907	320	26	(	(	PUNCT
ajm-7907	320	27	well	well	INTJ
ajm-7907	320	28	,	,	PUNCT
ajm-7907	320	29	2025	2025	NUM
ajm-7907	320	30	)	)	PUNCT
ajm-7907	320	31	.	.	PUNCT
ajm-7907	321	1	chief	chief	ADJ
ajm-7907	321	2	financial	financial	ADJ
ajm-7907	321	3	officers	officer	NOUN
ajm-7907	321	4	(	(	PUNCT
ajm-7907	321	5	cfo	cfo	PROPN
ajm-7907	321	6	)	)	PUNCT
ajm-7907	321	7	tend	tend	VERB
ajm-7907	321	8	to	to	PART
ajm-7907	321	9	not	not	PART
ajm-7907	321	10	like	like	VERB
ajm-7907	321	11	fair	fair	ADJ
ajm-7907	321	12	value	value	NOUN
ajm-7907	321	13	accounting	accounting	NOUN
ajm-7907	321	14	because	because	SCONJ
ajm-7907	321	15	it	it	PRON
ajm-7907	321	16	causes	cause	VERB
ajm-7907	321	17	the	the	DET
ajm-7907	321	18	company	company	NOUN
ajm-7907	321	19	’s	’s	PART
ajm-7907	321	20	income	income	NOUN
ajm-7907	321	21	to	to	PART
ajm-7907	321	22	fluctuate	fluctuate	VERB
ajm-7907	321	23	,	,	PUNCT
ajm-7907	321	24	and	and	CCONJ
ajm-7907	321	25	they	they	PRON
ajm-7907	321	26	have	have	VERB
ajm-7907	321	27	no	no	DET
ajm-7907	321	28	control	control	NOUN
ajm-7907	321	29	over	over	ADP
ajm-7907	321	30	the	the	DET
ajm-7907	321	31	timing	timing	NOUN
ajm-7907	321	32	or	or	CCONJ
ajm-7907	321	33	magnitude	magnitude	NOUN
ajm-7907	321	34	of	of	ADP
ajm-7907	321	35	the	the	DET
ajm-7907	321	36	fluctuations	fluctuation	NOUN
ajm-7907	321	37	(	(	PUNCT
ajm-7907	321	38	reason	reason	NOUN
ajm-7907	321	39	,	,	PUNCT
ajm-7907	321	40	2008	2008	NUM
ajm-7907	321	41	)	)	PUNCT
ajm-7907	321	42	.	.	PUNCT
ajm-7907	322	1	as	as	ADP
ajm-7907	322	2	a	a	DET
ajm-7907	322	3	result	result	NOUN
ajm-7907	322	4	,	,	PUNCT
ajm-7907	322	5	cfos	cfos	PROPN
ajm-7907	322	6	must	must	AUX
ajm-7907	322	7	spend	spend	VERB
ajm-7907	322	8	a	a	DET
ajm-7907	322	9	lot	lot	NOUN
ajm-7907	322	10	of	of	ADP
ajm-7907	322	11	time	time	NOUN
ajm-7907	322	12	explaining	explain	VERB
ajm-7907	322	13	to	to	ADP
ajm-7907	322	14	investors	investor	NOUN
ajm-7907	322	15	that	that	SCONJ
ajm-7907	322	16	the	the	DET
ajm-7907	322	17	investment	investment	NOUN
ajm-7907	322	18	value	value	NOUN
ajm-7907	322	19	is	be	AUX
ajm-7907	322	20	not	not	PART
ajm-7907	322	21	increasing	increase	VERB
ajm-7907	322	22	or	or	CCONJ
ajm-7907	322	23	decreasing	decrease	VERB
ajm-7907	322	24	because	because	SCONJ
ajm-7907	322	25	of	of	ADP
ajm-7907	322	26	the	the	DET
ajm-7907	322	27	company	company	NOUN
ajm-7907	322	28	’s	’s	PART
ajm-7907	322	29	performance	performance	NOUN
ajm-7907	322	30	,	,	PUNCT
ajm-7907	322	31	but	but	CCONJ
ajm-7907	322	32	rather	rather	ADV
ajm-7907	322	33	the	the	DET
ajm-7907	322	34	fluctuations	fluctuation	NOUN
ajm-7907	322	35	of	of	ADP
ajm-7907	322	36	the	the	DET
ajm-7907	322	37	company	company	NOUN
ajm-7907	322	38	’s	’s	PART
ajm-7907	322	39	assets	asset	NOUN
ajm-7907	322	40	or	or	CCONJ
ajm-7907	322	41	liabilities	liability	NOUN
ajm-7907	322	42	fair	fair	ADJ
ajm-7907	322	43	value	value	NOUN
ajm-7907	322	44	.	.	PUNCT
ajm-7907	323	1	for	for	ADP
ajm-7907	323	2	cfos	cfos	PROPN
ajm-7907	323	3	,	,	PUNCT
ajm-7907	323	4	there	there	PRON
ajm-7907	323	5	can	can	AUX
ajm-7907	323	6	be	be	AUX
ajm-7907	323	7	the	the	DET
ajm-7907	323	8	increased	increase	VERB
ajm-7907	323	9	issue	issue	NOUN
ajm-7907	323	10	of	of	ADP
ajm-7907	323	11	valuing	value	VERB
ajm-7907	323	12	assets	asset	NOUN
ajm-7907	323	13	when	when	SCONJ
ajm-7907	323	14	working	work	VERB
ajm-7907	323	15	with	with	ADP
ajm-7907	323	16	accounting	accounting	NOUN
ajm-7907	323	17	firms	firm	NOUN
ajm-7907	323	18	or	or	CCONJ
ajm-7907	323	19	auditors	auditor	NOUN
ajm-7907	323	20	as	as	SCONJ
ajm-7907	323	21	there	there	PRON
ajm-7907	323	22	can	can	AUX
ajm-7907	323	23	be	be	AUX
ajm-7907	323	24	disagreement	disagreement	NOUN
ajm-7907	323	25	or	or	CCONJ
ajm-7907	323	26	lack	lack	NOUN
ajm-7907	323	27	of	of	ADP
ajm-7907	323	28	knowledge	knowledge	NOUN
ajm-7907	323	29	when	when	SCONJ
ajm-7907	323	30	valuing	value	VERB
ajm-7907	323	31	level	level	NOUN
ajm-7907	323	32	3	3	NUM
ajm-7907	323	33	items	item	NOUN
ajm-7907	323	34	with	with	ADP
ajm-7907	323	35	little	little	ADJ
ajm-7907	323	36	or	or	CCONJ
ajm-7907	323	37	no	no	PRON
ajm-7907	323	38	information	information	NOUN
ajm-7907	323	39	(	(	PUNCT
ajm-7907	323	40	reason	reason	NOUN
ajm-7907	323	41	,	,	PUNCT
ajm-7907	323	42	2008	2008	NUM
ajm-7907	323	43	)	)	PUNCT
ajm-7907	323	44	.	.	PUNCT
ajm-7907	324	1	an	an	DET
ajm-7907	324	2	auditor	auditor	NOUN
ajm-7907	324	3	who	who	PRON
ajm-7907	324	4	is	be	AUX
ajm-7907	324	5	not	not	PART
ajm-7907	324	6	well	well	ADV
ajm-7907	324	7	-	-	PUNCT
ajm-7907	324	8	versed	verse	VERB
ajm-7907	324	9	in	in	ADP
ajm-7907	324	10	determining	determine	VERB
ajm-7907	324	11	an	an	DET
ajm-7907	324	12	appropriate	appropriate	ADJ
ajm-7907	324	13	amount	amount	NOUN
ajm-7907	324	14	for	for	ADP
ajm-7907	324	15	a	a	DET
ajm-7907	324	16	fair	fair	ADJ
ajm-7907	324	17	value	value	NOUN
ajm-7907	324	18	asset	asset	NOUN
ajm-7907	324	19	or	or	CCONJ
ajm-7907	324	20	liability	liability	NOUN
ajm-7907	324	21	might	might	AUX
ajm-7907	324	22	not	not	PART
ajm-7907	324	23	be	be	AUX
ajm-7907	324	24	able	able	ADJ
ajm-7907	324	25	to	to	PART
ajm-7907	324	26	provide	provide	VERB
ajm-7907	324	27	due	due	ADJ
ajm-7907	324	28	diligence	diligence	NOUN
ajm-7907	324	29	to	to	PART
ajm-7907	324	30	investigate	investigate	VERB
ajm-7907	324	31	and	and	CCONJ
ajm-7907	324	32	determine	determine	VERB
ajm-7907	324	33	a	a	DET
ajm-7907	324	34	proper	proper	ADJ
ajm-7907	324	35	value	value	NOUN
ajm-7907	324	36	.	.	PUNCT
ajm-7907	325	1	without	without	ADP
ajm-7907	325	2	the	the	DET
ajm-7907	325	3	company	company	NOUN
ajm-7907	325	4	’s	’s	PART
ajm-7907	325	5	ability	ability	NOUN
ajm-7907	325	6	to	to	PART
ajm-7907	325	7	provide	provide	VERB
ajm-7907	325	8	accurate	accurate	ADJ
ajm-7907	325	9	asset	asset	NOUN
ajm-7907	325	10	or	or	CCONJ
ajm-7907	325	11	liability	liability	NOUN
ajm-7907	325	12	values	value	NOUN
ajm-7907	325	13	,	,	PUNCT
ajm-7907	325	14	investors	investor	NOUN
ajm-7907	325	15	'	'	PART
ajm-7907	325	16	assessment	assessment	NOUN
ajm-7907	325	17	of	of	ADP
ajm-7907	325	18	the	the	DET
ajm-7907	325	19	company	company	NOUN
ajm-7907	325	20	's	's	PART
ajm-7907	325	21	financial	financial	ADJ
ajm-7907	325	22	performance	performance	NOUN
ajm-7907	325	23	would	would	AUX
ajm-7907	325	24	be	be	AUX
ajm-7907	325	25	prevented	prevent	VERB
ajm-7907	325	26	(	(	PUNCT
ajm-7907	325	27	cascini	cascini	PROPN
ajm-7907	325	28	&	&	CCONJ
ajm-7907	325	29	delfavero	delfavero	PROPN
ajm-7907	325	30	,	,	PUNCT
ajm-7907	325	31	2011	2011	NUM
ajm-7907	325	32	;	;	PUNCT
ajm-7907	325	33	kaya	kaya	PROPN
ajm-7907	325	34	,	,	PUNCT
ajm-7907	325	35	2013	2013	NUM
ajm-7907	325	36	)	)	PUNCT
ajm-7907	325	37	.	.	PUNCT
ajm-7907	326	1	proponents	proponent	NOUN
ajm-7907	326	2	of	of	ADP
ajm-7907	326	3	fair	fair	ADJ
ajm-7907	326	4	-	-	PUNCT
ajm-7907	326	5	value	value	NOUN
ajm-7907	326	6	accounting	accounting	NOUN
ajm-7907	326	7	argue	argue	VERB
ajm-7907	326	8	historical	historical	ADJ
ajm-7907	326	9	-	-	PUNCT
ajm-7907	326	10	cost	cost	NOUN
ajm-7907	326	11	financial	financial	ADJ
ajm-7907	326	12	statements	statement	NOUN
ajm-7907	326	13	are	be	AUX
ajm-7907	326	14	not	not	PART
ajm-7907	326	15	relevant	relevant	ADJ
ajm-7907	326	16	because	because	SCONJ
ajm-7907	326	17	they	they	PRON
ajm-7907	326	18	do	do	AUX
ajm-7907	326	19	not	not	PART
ajm-7907	326	20	provide	provide	VERB
ajm-7907	326	21	information	information	NOUN
ajm-7907	326	22	about	about	ADP
ajm-7907	326	23	current	current	ADJ
ajm-7907	326	24	values	value	NOUN
ajm-7907	326	25	(	(	PUNCT
ajm-7907	326	26	chung	chung	PROPN
ajm-7907	326	27	et	et	PROPN
ajm-7907	326	28	al	al	PROPN
ajm-7907	326	29	.	.	PROPN
ajm-7907	326	30	,	,	PUNCT
ajm-7907	326	31	2023	2023	NUM
ajm-7907	326	32	)	)	PUNCT
ajm-7907	326	33	.	.	PUNCT
ajm-7907	327	1	the	the	DET
ajm-7907	327	2	balance	balance	NOUN
ajm-7907	327	3	sheet	sheet	NOUN
ajm-7907	327	4	contains	contain	VERB
ajm-7907	327	5	numerous	numerous	ADJ
ajm-7907	327	6	accounts	account	NOUN
ajm-7907	327	7	reported	report	VERB
ajm-7907	327	8	at	at	ADP
ajm-7907	327	9	historical	historical	ADJ
ajm-7907	327	10	cost	cost	NOUN
ajm-7907	327	11	that	that	PRON
ajm-7907	327	12	may	may	AUX
ajm-7907	327	13	be	be	AUX
ajm-7907	327	14	considered	consider	VERB
ajm-7907	327	15	outdated	outdated	ADJ
ajm-7907	327	16	and	and	CCONJ
ajm-7907	327	17	therefore	therefore	ADV
ajm-7907	327	18	irrelevant	irrelevant	ADJ
ajm-7907	327	19	.	.	PUNCT
ajm-7907	328	1	if	if	SCONJ
ajm-7907	328	2	a	a	DET
ajm-7907	328	3	significant	significant	ADJ
ajm-7907	328	4	period	period	NOUN
ajm-7907	328	5	has	have	AUX
ajm-7907	328	6	passed	pass	VERB
ajm-7907	328	7	since	since	SCONJ
ajm-7907	328	8	the	the	DET
ajm-7907	328	9	land	land	NOUN
ajm-7907	328	10	or	or	CCONJ
ajm-7907	328	11	property	property	NOUN
ajm-7907	328	12	,	,	PUNCT
ajm-7907	328	13	plant	plant	NOUN
ajm-7907	328	14	,	,	PUNCT
ajm-7907	328	15	and	and	CCONJ
ajm-7907	328	16	equipment	equipment	NOUN
ajm-7907	328	17	(	(	PUNCT
ajm-7907	328	18	pp&e	pp&e	PROPN
ajm-7907	328	19	)	)	PUNCT
ajm-7907	328	20	was	be	AUX
ajm-7907	328	21	purchased	purchase	VERB
ajm-7907	328	22	to	to	PART
ajm-7907	328	23	open	open	VERB
ajm-7907	328	24	a	a	DET
ajm-7907	328	25	production	production	NOUN
ajm-7907	328	26	facility	facility	NOUN
ajm-7907	328	27	,	,	PUNCT
ajm-7907	328	28	the	the	DET
ajm-7907	328	29	amount	amount	NOUN
ajm-7907	328	30	reported	report	VERB
ajm-7907	328	31	at	at	ADP
ajm-7907	328	32	historical	historical	ADJ
ajm-7907	328	33	cost	cost	NOUN
ajm-7907	328	34	may	may	AUX
ajm-7907	328	35	no	no	ADV
ajm-7907	328	36	longer	long	ADV
ajm-7907	328	37	reflect	reflect	VERB
ajm-7907	328	38	the	the	DET
ajm-7907	328	39	asset	asset	NOUN
ajm-7907	328	40	’s	’s	PART
ajm-7907	328	41	economic	economic	ADJ
ajm-7907	328	42	value	value	NOUN
ajm-7907	328	43	,	,	PUNCT
ajm-7907	328	44	creating	create	VERB
ajm-7907	328	45	a	a	DET
ajm-7907	328	46	hidden	hidden	ADJ
ajm-7907	328	47	asset	asset	NOUN
ajm-7907	328	48	for	for	ADP
ajm-7907	328	49	the	the	DET
ajm-7907	328	50	entity	entity	NOUN
ajm-7907	328	51	.	.	PUNCT
ajm-7907	329	1	if	if	SCONJ
ajm-7907	329	2	land	land	NOUN
ajm-7907	329	3	and	and	CCONJ
ajm-7907	329	4	property	property	NOUN
ajm-7907	329	5	,	,	PUNCT
ajm-7907	329	6	plant	plant	NOUN
ajm-7907	329	7	,	,	PUNCT
ajm-7907	329	8	and	and	CCONJ
ajm-7907	329	9	equipment	equipment	NOUN
ajm-7907	329	10	(	(	PUNCT
ajm-7907	329	11	pp&e	pp&e	NOUN
ajm-7907	329	12	)	)	PUNCT
ajm-7907	329	13	long	long	ADJ
ajm-7907	329	14	-	-	PUNCT
ajm-7907	329	15	term	term	NOUN
ajm-7907	329	16	assets	asset	NOUN
ajm-7907	329	17	were	be	AUX
ajm-7907	329	18	reported	report	VERB
ajm-7907	329	19	at	at	ADP
ajm-7907	329	20	fair	fair	ADJ
ajm-7907	329	21	value	value	NOUN
ajm-7907	329	22	,	,	PUNCT
ajm-7907	329	23	the	the	DET
ajm-7907	329	24	balance	balance	NOUN
ajm-7907	329	25	sheet	sheet	NOUN
ajm-7907	329	26	accounts	account	NOUN
ajm-7907	329	27	would	would	AUX
ajm-7907	329	28	need	need	VERB
ajm-7907	329	29	to	to	PART
ajm-7907	329	30	be	be	AUX
ajm-7907	329	31	adjusted	adjust	VERB
ajm-7907	329	32	for	for	ADP
ajm-7907	329	33	appreciation	appreciation	NOUN
ajm-7907	329	34	or	or	CCONJ
ajm-7907	329	35	depreciation	depreciation	NOUN
ajm-7907	329	36	.	.	PUNCT
ajm-7907	330	1	the	the	DET
ajm-7907	330	2	appreciation	appreciation	NOUN
ajm-7907	330	3	or	or	CCONJ
ajm-7907	330	4	depreciation	depreciation	NOUN
ajm-7907	330	5	value	value	NOUN
ajm-7907	330	6	would	would	AUX
ajm-7907	330	7	be	be	AUX
ajm-7907	330	8	recorded	record	VERB
ajm-7907	330	9	in	in	ADP
ajm-7907	330	10	a	a	DET
ajm-7907	330	11	long	long	ADJ
ajm-7907	330	12	-	-	PUNCT
ajm-7907	330	13	term	term	NOUN
ajm-7907	330	14	asset	asset	NOUN
ajm-7907	330	15	contra	contra	PROPN
ajm-7907	330	16	account	account	VERB
ajm-7907	330	17	to	to	PART
ajm-7907	330	18	maintain	maintain	VERB
ajm-7907	330	19	the	the	DET
ajm-7907	330	20	unrealized	unrealized	ADJ
ajm-7907	330	21	portion	portion	NOUN
ajm-7907	330	22	of	of	ADP
ajm-7907	330	23	land	land	NOUN
ajm-7907	330	24	and	and	CCONJ
ajm-7907	330	25	property	property	NOUN
ajm-7907	330	26	,	,	PUNCT
ajm-7907	330	27	plant	plant	NOUN
ajm-7907	330	28	,	,	PUNCT
ajm-7907	330	29	and	and	CCONJ
ajm-7907	330	30	equipment	equipment	NOUN
ajm-7907	330	31	(	(	PUNCT
ajm-7907	330	32	pp&e	pp&e	PROPN
ajm-7907	330	33	)	)	PUNCT
ajm-7907	330	34	's	's	PART
ajm-7907	330	35	market	market	NOUN
ajm-7907	330	36	or	or	CCONJ
ajm-7907	330	37	present	present	ADJ
ajm-7907	330	38	value	value	NOUN
ajm-7907	330	39	for	for	ADP
ajm-7907	330	40	financial	financial	ADJ
ajm-7907	330	41	statement	statement	NOUN
ajm-7907	330	42	users	user	NOUN
ajm-7907	330	43	.	.	PUNCT
ajm-7907	331	1	the	the	DET
ajm-7907	331	2	appreciation	appreciation	NOUN
ajm-7907	331	3	or	or	CCONJ
ajm-7907	331	4	depreciation	depreciation	NOUN
ajm-7907	331	5	offset	offset	NOUN
ajm-7907	331	6	amount	amount	NOUN
ajm-7907	331	7	to	to	PART
ajm-7907	331	8	recognize	recognize	VERB
ajm-7907	331	9	the	the	DET
ajm-7907	331	10	unrealized	unrealized	ADJ
ajm-7907	331	11	gain	gain	NOUN
ajm-7907	331	12	or	or	CCONJ
ajm-7907	331	13	loss	loss	NOUN
ajm-7907	331	14	would	would	AUX
ajm-7907	331	15	be	be	AUX
ajm-7907	331	16	recorded	record	VERB
ajm-7907	331	17	in	in	ADP
ajm-7907	331	18	the	the	DET
ajm-7907	331	19	other	other	ADJ
ajm-7907	331	20	comprehensive	comprehensive	ADJ
ajm-7907	331	21	income	income	NOUN
ajm-7907	331	22	account	account	NOUN
ajm-7907	331	23	comparable	comparable	ADJ
ajm-7907	331	24	to	to	ADP
ajm-7907	331	25	the	the	DET
ajm-7907	331	26	recognition	recognition	NOUN
ajm-7907	331	27	of	of	ADP
ajm-7907	331	28	a	a	DET
ajm-7907	331	29	security	security	NOUN
ajm-7907	331	30	investment	investment	NOUN
ajm-7907	331	31	’s	’s	PART
ajm-7907	331	32	american	american	PROPN
ajm-7907	331	33	journal	journal	PROPN
ajm-7907	331	34	of	of	ADP
ajm-7907	331	35	management	management	NOUN
ajm-7907	331	36	vol	vol	NOUN
ajm-7907	331	37	.	.	PUNCT
ajm-7907	332	1	25(4	25(4	NOUN
ajm-7907	332	2	)	)	PUNCT
ajm-7907	333	1	2025	2025	NUM
ajm-7907	333	2	75	75	NUM
ajm-7907	333	3	unrealized	unrealized	ADJ
ajm-7907	333	4	gains	gain	NOUN
ajm-7907	333	5	or	or	CCONJ
ajm-7907	333	6	losses	loss	NOUN
ajm-7907	333	7	.	.	PUNCT
ajm-7907	334	1	this	this	DET
ajm-7907	334	2	recognition	recognition	NOUN
ajm-7907	334	3	of	of	ADP
ajm-7907	334	4	the	the	DET
ajm-7907	334	5	land	land	NOUN
ajm-7907	334	6	and	and	CCONJ
ajm-7907	334	7	ppe	ppe	NOUN
ajm-7907	334	8	make	make	VERB
ajm-7907	334	9	fair	fair	ADJ
ajm-7907	334	10	value	value	NOUN
ajm-7907	334	11	display	display	NOUN
ajm-7907	334	12	of	of	ADP
ajm-7907	334	13	capital	capital	NOUN
ajm-7907	334	14	assets	asset	NOUN
ajm-7907	334	15	comparable	comparable	ADJ
ajm-7907	334	16	to	to	ADP
ajm-7907	334	17	the	the	DET
ajm-7907	334	18	fair	fair	ADJ
ajm-7907	334	19	value	value	NOUN
ajm-7907	334	20	hierarch	hierarch	NOUN
ajm-7907	334	21	recognition	recognition	NOUN
ajm-7907	334	22	set	set	VERB
ajm-7907	334	23	forth	forth	ADP
ajm-7907	334	24	in	in	ADP
ajm-7907	334	25	asc	asc	PROPN
ajm-7907	334	26	820	820	NUM
ajm-7907	334	27	(	(	PUNCT
ajm-7907	334	28	asc	asc	PROPN
ajm-7907	334	29	,	,	PUNCT
ajm-7907	334	30	2009e	2009e	NUM
ajm-7907	334	31	)	)	PUNCT
ajm-7907	334	32	.	.	PUNCT
ajm-7907	335	1	aluation	aluation	NOUN
ajm-7907	335	2	method	method	PROPN
ajm-7907	335	3	setbacks	setback	NOUN
ajm-7907	335	4	fair	fair	ADJ
ajm-7907	335	5	value	value	NOUN
ajm-7907	335	6	accounting	accounting	NOUN
ajm-7907	335	7	provides	provide	VERB
ajm-7907	335	8	transparency	transparency	NOUN
ajm-7907	335	9	and	and	CCONJ
ajm-7907	335	10	relevance	relevance	NOUN
ajm-7907	335	11	by	by	ADP
ajm-7907	335	12	reporting	report	VERB
ajm-7907	335	13	the	the	DET
ajm-7907	335	14	current	current	ADJ
ajm-7907	335	15	market	market	NOUN
ajm-7907	335	16	value	value	NOUN
ajm-7907	335	17	;	;	PUNCT
ajm-7907	335	18	however	however	ADV
ajm-7907	335	19	,	,	PUNCT
ajm-7907	335	20	it	it	PRON
ajm-7907	335	21	is	be	AUX
ajm-7907	335	22	subjective	subjective	ADJ
ajm-7907	335	23	and	and	CCONJ
ajm-7907	335	24	requires	require	VERB
ajm-7907	335	25	estimates	estimate	NOUN
ajm-7907	335	26	for	for	ADP
ajm-7907	335	27	complex	complex	ADJ
ajm-7907	335	28	or	or	CCONJ
ajm-7907	335	29	illiquid	illiquid	ADJ
ajm-7907	335	30	assets	asset	NOUN
ajm-7907	335	31	,	,	PUNCT
ajm-7907	335	32	which	which	PRON
ajm-7907	335	33	can	can	AUX
ajm-7907	335	34	create	create	VERB
ajm-7907	335	35	situations	situation	NOUN
ajm-7907	335	36	that	that	PRON
ajm-7907	335	37	can	can	AUX
ajm-7907	335	38	be	be	AUX
ajm-7907	335	39	exploited	exploit	VERB
ajm-7907	335	40	for	for	ADP
ajm-7907	335	41	fraudulent	fraudulent	ADJ
ajm-7907	335	42	activities	activity	NOUN
ajm-7907	335	43	,	,	PUNCT
ajm-7907	335	44	such	such	ADJ
ajm-7907	335	45	as	as	ADP
ajm-7907	335	46	recognizing	recognize	VERB
ajm-7907	335	47	gains	gain	NOUN
ajm-7907	335	48	or	or	CCONJ
ajm-7907	335	49	losses	loss	NOUN
ajm-7907	335	50	on	on	ADP
ajm-7907	335	51	a	a	DET
ajm-7907	335	52	selective	selective	ADJ
ajm-7907	335	53	basis	basis	NOUN
ajm-7907	335	54	(	(	PUNCT
ajm-7907	335	55	barrpulliam	barrpulliam	PROPN
ajm-7907	335	56	,	,	PUNCT
ajm-7907	335	57	2019	2019	NUM
ajm-7907	335	58	)	)	PUNCT
ajm-7907	335	59	.	.	PUNCT
ajm-7907	336	1	another	another	DET
ajm-7907	336	2	argument	argument	NOUN
ajm-7907	336	3	against	against	ADP
ajm-7907	336	4	fair	fair	ADJ
ajm-7907	336	5	value	value	NOUN
ajm-7907	336	6	is	be	AUX
ajm-7907	336	7	that	that	SCONJ
ajm-7907	336	8	management	management	NOUN
ajm-7907	336	9	may	may	AUX
ajm-7907	336	10	hire	hire	VERB
ajm-7907	336	11	an	an	DET
ajm-7907	336	12	appraiser	appraiser	NOUN
ajm-7907	336	13	to	to	PART
ajm-7907	336	14	provide	provide	VERB
ajm-7907	336	15	an	an	DET
ajm-7907	336	16	appraisal	appraisal	NOUN
ajm-7907	336	17	that	that	PRON
ajm-7907	336	18	increases	increase	VERB
ajm-7907	336	19	asset	asset	NOUN
ajm-7907	336	20	values	value	NOUN
ajm-7907	336	21	solely	solely	ADV
ajm-7907	336	22	to	to	PART
ajm-7907	336	23	increase	increase	VERB
ajm-7907	336	24	the	the	DET
ajm-7907	336	25	entity	entity	NOUN
ajm-7907	336	26	’s	’s	PART
ajm-7907	336	27	income	income	NOUN
ajm-7907	336	28	(	(	PUNCT
ajm-7907	336	29	emerson	emerson	PROPN
ajm-7907	336	30	et	et	PROPN
ajm-7907	336	31	al	al	PROPN
ajm-7907	336	32	.	.	PROPN
ajm-7907	336	33	,	,	PUNCT
ajm-7907	336	34	2010	2010	NUM
ajm-7907	336	35	)	)	PUNCT
ajm-7907	336	36	.	.	PUNCT
ajm-7907	337	1	a	a	DET
ajm-7907	337	2	balance	balance	NOUN
ajm-7907	337	3	sheet	sheet	NOUN
ajm-7907	337	4	approach	approach	NOUN
ajm-7907	337	5	,	,	PUNCT
ajm-7907	337	6	which	which	PRON
ajm-7907	337	7	potentially	potentially	ADV
ajm-7907	337	8	incorporates	incorporate	VERB
ajm-7907	337	9	the	the	DET
ajm-7907	337	10	extended	extended	ADJ
ajm-7907	337	11	use	use	NOUN
ajm-7907	337	12	of	of	ADP
ajm-7907	337	13	fair	fair	ADJ
ajm-7907	337	14	value	value	NOUN
ajm-7907	337	15	measurements	measurement	NOUN
ajm-7907	337	16	not	not	PART
ajm-7907	337	17	based	base	VERB
ajm-7907	337	18	on	on	ADP
ajm-7907	337	19	market	market	NOUN
ajm-7907	337	20	observations	observation	NOUN
ajm-7907	337	21	,	,	PUNCT
ajm-7907	337	22	can	can	AUX
ajm-7907	337	23	result	result	VERB
ajm-7907	337	24	in	in	ADP
ajm-7907	337	25	information	information	NOUN
ajm-7907	337	26	that	that	PRON
ajm-7907	337	27	is	be	AUX
ajm-7907	337	28	potentially	potentially	ADV
ajm-7907	337	29	unreliable	unreliable	ADJ
ajm-7907	337	30	and	and	CCONJ
ajm-7907	337	31	not	not	PART
ajm-7907	337	32	easily	easily	ADV
ajm-7907	337	33	verifiable	verifiable	ADJ
ajm-7907	337	34	.	.	PUNCT
ajm-7907	338	1	the	the	DET
ajm-7907	338	2	complexity	complexity	NOUN
ajm-7907	338	3	of	of	ADP
ajm-7907	338	4	fair	fair	ADJ
ajm-7907	338	5	value	value	NOUN
ajm-7907	338	6	measurements	measurement	NOUN
ajm-7907	338	7	can	can	AUX
ajm-7907	338	8	create	create	VERB
ajm-7907	338	9	an	an	DET
ajm-7907	338	10	information	information	NOUN
ajm-7907	338	11	gap	gap	NOUN
ajm-7907	338	12	between	between	ADP
ajm-7907	338	13	those	those	PRON
ajm-7907	338	14	preparing	prepare	VERB
ajm-7907	338	15	the	the	DET
ajm-7907	338	16	financial	financial	ADJ
ajm-7907	338	17	statements	statement	NOUN
ajm-7907	338	18	and	and	CCONJ
ajm-7907	338	19	the	the	DET
ajm-7907	338	20	statement	statement	NOUN
ajm-7907	338	21	users	user	NOUN
ajm-7907	338	22	,	,	PUNCT
ajm-7907	338	23	resulting	result	VERB
ajm-7907	338	24	in	in	ADP
ajm-7907	338	25	an	an	DET
ajm-7907	338	26	asymmetry	asymmetry	NOUN
ajm-7907	338	27	that	that	PRON
ajm-7907	338	28	prevents	prevent	VERB
ajm-7907	338	29	investors	investor	NOUN
ajm-7907	338	30	and	and	CCONJ
ajm-7907	338	31	auditors	auditor	NOUN
ajm-7907	338	32	from	from	ADP
ajm-7907	338	33	detecting	detect	VERB
ajm-7907	338	34	manipulation	manipulation	NOUN
ajm-7907	338	35	(	(	PUNCT
ajm-7907	338	36	krumwiede	krumwiede	NOUN
ajm-7907	338	37	,	,	PUNCT
ajm-7907	338	38	2008	2008	NUM
ajm-7907	338	39	;	;	PUNCT
ajm-7907	338	40	alharasis	alharasis	NOUN
ajm-7907	338	41	et	et	PROPN
ajm-7907	338	42	al	al	PROPN
ajm-7907	338	43	.	.	PROPN
ajm-7907	338	44	,	,	PUNCT
ajm-7907	338	45	2022	2022	NUM
ajm-7907	338	46	)	)	PUNCT
ajm-7907	338	47	.	.	PUNCT
ajm-7907	339	1	conversely	conversely	ADV
ajm-7907	339	2	,	,	PUNCT
ajm-7907	339	3	when	when	SCONJ
ajm-7907	339	4	analyzing	analyze	VERB
ajm-7907	339	5	information	information	NOUN
ajm-7907	339	6	produced	produce	VERB
ajm-7907	339	7	by	by	ADP
ajm-7907	339	8	financial	financial	ADJ
ajm-7907	339	9	analysts	analyst	NOUN
ajm-7907	339	10	,	,	PUNCT
ajm-7907	339	11	a	a	DET
ajm-7907	339	12	preference	preference	NOUN
ajm-7907	339	13	for	for	ADP
ajm-7907	339	14	the	the	DET
ajm-7907	339	15	income	income	NOUN
ajm-7907	339	16	statement	statement	NOUN
ajm-7907	339	17	approach	approach	NOUN
ajm-7907	339	18	over	over	ADP
ajm-7907	339	19	the	the	DET
ajm-7907	339	20	balance	balance	NOUN
ajm-7907	339	21	sheet	sheet	NOUN
ajm-7907	339	22	approach	approach	NOUN
ajm-7907	339	23	is	be	AUX
ajm-7907	339	24	evident	evident	ADJ
ajm-7907	339	25	for	for	ADP
ajm-7907	339	26	long	long	ADJ
ajm-7907	339	27	-	-	PUNCT
ajm-7907	339	28	term	term	NOUN
ajm-7907	339	29	assets	asset	NOUN
ajm-7907	339	30	(	(	PUNCT
ajm-7907	339	31	krumwiede	krumwiede	NOUN
ajm-7907	339	32	,	,	PUNCT
ajm-7907	339	33	2008	2008	NUM
ajm-7907	339	34	,	,	PUNCT
ajm-7907	339	35	p.	p.	NOUN
ajm-7907	339	36	39	39	NUM
ajm-7907	339	37	)	)	PUNCT
ajm-7907	339	38	.	.	PUNCT
ajm-7907	340	1	due	due	ADP
ajm-7907	340	2	to	to	ADP
ajm-7907	340	3	cost	cost	NOUN
ajm-7907	340	4	allocations	allocation	NOUN
ajm-7907	340	5	,	,	PUNCT
ajm-7907	340	6	such	such	ADJ
ajm-7907	340	7	as	as	ADP
ajm-7907	340	8	depreciation	depreciation	NOUN
ajm-7907	340	9	,	,	PUNCT
ajm-7907	340	10	the	the	DET
ajm-7907	340	11	current	current	ADJ
ajm-7907	340	12	market	market	NOUN
ajm-7907	340	13	valuation	valuation	NOUN
ajm-7907	340	14	of	of	ADP
ajm-7907	340	15	many	many	ADJ
ajm-7907	340	16	assets	asset	NOUN
ajm-7907	340	17	is	be	AUX
ajm-7907	340	18	not	not	PART
ajm-7907	340	19	reflective	reflective	ADJ
ajm-7907	340	20	of	of	ADP
ajm-7907	340	21	the	the	DET
ajm-7907	340	22	entity	entity	NOUN
ajm-7907	340	23	's	's	PART
ajm-7907	340	24	economic	economic	ADJ
ajm-7907	340	25	reality	reality	NOUN
ajm-7907	340	26	.	.	PUNCT
ajm-7907	341	1	when	when	SCONJ
ajm-7907	341	2	a	a	DET
ajm-7907	341	3	depreciable	depreciable	ADJ
ajm-7907	341	4	asset	asset	NOUN
ajm-7907	341	5	is	be	AUX
ajm-7907	341	6	acquired	acquire	VERB
ajm-7907	341	7	,	,	PUNCT
ajm-7907	341	8	management	management	NOUN
ajm-7907	341	9	’s	’s	PART
ajm-7907	341	10	use	use	NOUN
ajm-7907	341	11	of	of	ADP
ajm-7907	341	12	estimates	estimate	NOUN
ajm-7907	341	13	to	to	PART
ajm-7907	341	14	determine	determine	VERB
ajm-7907	341	15	its	its	PRON
ajm-7907	341	16	useful	useful	ADJ
ajm-7907	341	17	life	life	NOUN
ajm-7907	341	18	and	and	CCONJ
ajm-7907	341	19	the	the	DET
ajm-7907	341	20	appropriate	appropriate	ADJ
ajm-7907	341	21	cost	cost	NOUN
ajm-7907	341	22	allocation	allocation	NOUN
ajm-7907	341	23	schedule	schedule	NOUN
ajm-7907	341	24	does	do	AUX
ajm-7907	341	25	not	not	PART
ajm-7907	341	26	alter	alter	VERB
ajm-7907	341	27	the	the	DET
ajm-7907	341	28	overall	overall	ADJ
ajm-7907	341	29	expense	expense	NOUN
ajm-7907	341	30	;	;	PUNCT
ajm-7907	341	31	only	only	ADV
ajm-7907	341	32	its	its	PRON
ajm-7907	341	33	timing	timing	NOUN
ajm-7907	341	34	is	be	AUX
ajm-7907	341	35	affected	affect	VERB
ajm-7907	341	36	.	.	PUNCT
ajm-7907	342	1	there	there	PRON
ajm-7907	342	2	is	be	VERB
ajm-7907	342	3	no	no	DET
ajm-7907	342	4	justification	justification	NOUN
ajm-7907	342	5	to	to	PART
ajm-7907	342	6	revalue	revalue	VERB
ajm-7907	342	7	the	the	DET
ajm-7907	342	8	asset	asset	NOUN
ajm-7907	342	9	’s	’s	PART
ajm-7907	342	10	value	value	NOUN
ajm-7907	342	11	in	in	ADP
ajm-7907	342	12	future	future	ADJ
ajm-7907	342	13	periods	period	NOUN
ajm-7907	342	14	.	.	PUNCT
ajm-7907	343	1	if	if	SCONJ
ajm-7907	343	2	the	the	DET
ajm-7907	343	3	salvage	salvage	NOUN
ajm-7907	343	4	value	value	NOUN
ajm-7907	343	5	is	be	AUX
ajm-7907	343	6	later	later	ADV
ajm-7907	343	7	determined	determined	ADJ
ajm-7907	343	8	to	to	PART
ajm-7907	343	9	have	have	AUX
ajm-7907	343	10	been	be	AUX
ajm-7907	343	11	inaccurately	inaccurately	ADV
ajm-7907	343	12	estimated	estimate	VERB
ajm-7907	343	13	,	,	PUNCT
ajm-7907	343	14	a	a	DET
ajm-7907	343	15	gain	gain	NOUN
ajm-7907	343	16	or	or	CCONJ
ajm-7907	343	17	loss	loss	NOUN
ajm-7907	343	18	on	on	ADP
ajm-7907	343	19	disposal	disposal	NOUN
ajm-7907	343	20	is	be	AUX
ajm-7907	343	21	reported	report	VERB
ajm-7907	343	22	in	in	ADP
ajm-7907	343	23	income	income	NOUN
ajm-7907	343	24	as	as	ADP
ajm-7907	343	25	a	a	DET
ajm-7907	343	26	part	part	NOUN
ajm-7907	343	27	of	of	ADP
ajm-7907	343	28	normal	normal	ADJ
ajm-7907	343	29	operations	operation	NOUN
ajm-7907	343	30	.	.	PUNCT
ajm-7907	344	1	furthermore	furthermore	ADV
ajm-7907	344	2	,	,	PUNCT
ajm-7907	344	3	the	the	DET
ajm-7907	344	4	valuation	valuation	NOUN
ajm-7907	344	5	of	of	ADP
ajm-7907	344	6	the	the	DET
ajm-7907	344	7	asset	asset	NOUN
ajm-7907	344	8	as	as	SCONJ
ajm-7907	344	9	considered	consider	VERB
ajm-7907	344	10	by	by	ADP
ajm-7907	344	11	an	an	DET
ajm-7907	344	12	open	open	ADJ
ajm-7907	344	13	market	market	NOUN
ajm-7907	344	14	is	be	AUX
ajm-7907	344	15	not	not	PART
ajm-7907	344	16	always	always	ADV
ajm-7907	344	17	reflective	reflective	ADJ
ajm-7907	344	18	of	of	ADP
ajm-7907	344	19	the	the	DET
ajm-7907	344	20	value	value	NOUN
ajm-7907	344	21	of	of	ADP
ajm-7907	344	22	an	an	DET
ajm-7907	344	23	identical	identical	ADJ
ajm-7907	344	24	asset	asset	NOUN
ajm-7907	344	25	.	.	PUNCT
ajm-7907	345	1	the	the	DET
ajm-7907	345	2	relative	relative	ADJ
ajm-7907	345	3	value	value	NOUN
ajm-7907	345	4	of	of	ADP
ajm-7907	345	5	an	an	DET
ajm-7907	345	6	asset	asset	NOUN
ajm-7907	345	7	used	use	VERB
ajm-7907	345	8	by	by	ADP
ajm-7907	345	9	an	an	DET
ajm-7907	345	10	entity	entity	NOUN
ajm-7907	345	11	for	for	ADP
ajm-7907	345	12	manufacturing	manufacturing	NOUN
ajm-7907	345	13	goods	good	NOUN
ajm-7907	345	14	or	or	CCONJ
ajm-7907	345	15	providing	provide	VERB
ajm-7907	345	16	services	service	NOUN
ajm-7907	345	17	will	will	AUX
ajm-7907	345	18	be	be	AUX
ajm-7907	345	19	more	more	ADV
ajm-7907	345	20	valuable	valuable	ADJ
ajm-7907	345	21	than	than	ADP
ajm-7907	345	22	the	the	DET
ajm-7907	345	23	dollar	dollar	NOUN
ajm-7907	345	24	amount	amount	NOUN
ajm-7907	345	25	it	it	PRON
ajm-7907	345	26	could	could	AUX
ajm-7907	345	27	be	be	AUX
ajm-7907	345	28	sold	sell	VERB
ajm-7907	345	29	for	for	ADP
ajm-7907	345	30	at	at	ADP
ajm-7907	345	31	a	a	DET
ajm-7907	345	32	specific	specific	ADJ
ajm-7907	345	33	point	point	NOUN
ajm-7907	345	34	in	in	ADP
ajm-7907	345	35	time	time	NOUN
ajm-7907	345	36	(	(	PUNCT
ajm-7907	345	37	barr	barr	NOUN
ajm-7907	345	38	-	-	NOUN
ajm-7907	345	39	pulmann	pulmann	PROPN
ajm-7907	345	40	,	,	PUNCT
ajm-7907	345	41	2019	2019	NUM
ajm-7907	345	42	)	)	PUNCT
ajm-7907	345	43	.	.	PUNCT
ajm-7907	346	1	fair	fair	ADJ
ajm-7907	346	2	value	value	NOUN
ajm-7907	346	3	standards	standard	NOUN
ajm-7907	346	4	have	have	AUX
ajm-7907	346	5	been	be	AUX
ajm-7907	346	6	found	find	VERB
ajm-7907	346	7	to	to	PART
ajm-7907	346	8	be	be	AUX
ajm-7907	346	9	associated	associate	VERB
ajm-7907	346	10	with	with	ADP
ajm-7907	346	11	litigation	litigation	NOUN
ajm-7907	346	12	risks	risk	NOUN
ajm-7907	346	13	due	due	ADJ
ajm-7907	346	14	to	to	ADP
ajm-7907	346	15	the	the	DET
ajm-7907	346	16	evaluation	evaluation	NOUN
ajm-7907	346	17	volatility	volatility	NOUN
ajm-7907	346	18	that	that	PRON
ajm-7907	346	19	is	be	AUX
ajm-7907	346	20	also	also	ADV
ajm-7907	346	21	likely	likely	ADJ
ajm-7907	346	22	to	to	PART
ajm-7907	346	23	result	result	VERB
ajm-7907	346	24	in	in	ADP
ajm-7907	346	25	financial	financial	ADJ
ajm-7907	346	26	restatements	restatement	NOUN
ajm-7907	346	27	(	(	PUNCT
ajm-7907	346	28	huang	huang	PROPN
ajm-7907	346	29	et	et	PROPN
ajm-7907	346	30	al	al	PROPN
ajm-7907	346	31	.	.	PROPN
ajm-7907	346	32	,	,	PUNCT
ajm-7907	346	33	2020	2020	NUM
ajm-7907	346	34	;	;	PUNCT
ajm-7907	346	35	cho	cho	PROPN
ajm-7907	346	36	&	&	CCONJ
ajm-7907	346	37	kang	kang	PROPN
ajm-7907	346	38	(	(	PUNCT
ajm-7907	346	39	2024	2024	NUM
ajm-7907	346	40	)	)	PUNCT
ajm-7907	346	41	;	;	PUNCT
ajm-7907	346	42	ashrol	ashrol	VERB
ajm-7907	346	43	et	et	PROPN
ajm-7907	346	44	al	al	PROPN
ajm-7907	346	45	.	.	PROPN
ajm-7907	346	46	,	,	PUNCT
ajm-7907	346	47	2025	2025	NUM
ajm-7907	346	48	)	)	PUNCT
ajm-7907	346	49	.	.	PUNCT
ajm-7907	347	1	even	even	ADV
ajm-7907	347	2	well	well	ADV
ajm-7907	347	3	-	-	PUNCT
ajm-7907	347	4	intentioned	intentione	VERB
ajm-7907	347	5	management	management	NOUN
ajm-7907	347	6	estimates	estimate	NOUN
ajm-7907	347	7	of	of	ADP
ajm-7907	347	8	fair	fair	ADJ
ajm-7907	347	9	value	value	NOUN
ajm-7907	347	10	will	will	AUX
ajm-7907	347	11	be	be	AUX
ajm-7907	347	12	wrong	wrong	ADJ
ajm-7907	347	13	to	to	ADP
ajm-7907	347	14	the	the	DET
ajm-7907	347	15	extent	extent	NOUN
ajm-7907	347	16	that	that	SCONJ
ajm-7907	347	17	the	the	DET
ajm-7907	347	18	various	various	ADJ
ajm-7907	347	19	predictions	prediction	NOUN
ajm-7907	347	20	and	and	CCONJ
ajm-7907	347	21	assumptions	assumption	NOUN
ajm-7907	347	22	are	be	AUX
ajm-7907	347	23	wrong	wrong	ADJ
ajm-7907	347	24	”	"	PUNCT
ajm-7907	347	25	(	(	PUNCT
ajm-7907	347	26	krumwiede	krumwiede	NOUN
ajm-7907	347	27	,	,	PUNCT
ajm-7907	347	28	2008	2008	NUM
ajm-7907	347	29	)	)	PUNCT
ajm-7907	347	30	.	.	PUNCT
ajm-7907	348	1	when	when	SCONJ
ajm-7907	348	2	estimates	estimate	NOUN
ajm-7907	348	3	and	and	CCONJ
ajm-7907	348	4	predictions	prediction	NOUN
ajm-7907	348	5	fall	fall	VERB
ajm-7907	348	6	short	short	ADJ
ajm-7907	348	7	,	,	PUNCT
ajm-7907	348	8	which	which	PRON
ajm-7907	348	9	can	can	AUX
ajm-7907	348	10	never	never	ADV
ajm-7907	348	11	be	be	AUX
ajm-7907	348	12	entirely	entirely	ADV
ajm-7907	348	13	avoided	avoid	VERB
ajm-7907	348	14	,	,	PUNCT
ajm-7907	348	15	the	the	DET
ajm-7907	348	16	management	management	NOUN
ajm-7907	348	17	's	's	PART
ajm-7907	348	18	intent	intent	NOUN
ajm-7907	348	19	must	must	AUX
ajm-7907	348	20	be	be	AUX
ajm-7907	348	21	considered	consider	VERB
ajm-7907	348	22	.	.	PUNCT
ajm-7907	349	1	this	this	PRON
ajm-7907	349	2	creates	create	VERB
ajm-7907	349	3	an	an	DET
ajm-7907	349	4	unnecessary	unnecessary	ADJ
ajm-7907	349	5	burden	burden	NOUN
ajm-7907	349	6	for	for	ADP
ajm-7907	349	7	auditors	auditor	NOUN
ajm-7907	349	8	who	who	PRON
ajm-7907	349	9	will	will	AUX
ajm-7907	349	10	be	be	AUX
ajm-7907	349	11	required	require	VERB
ajm-7907	349	12	to	to	PART
ajm-7907	349	13	analyze	analyze	VERB
ajm-7907	349	14	the	the	DET
ajm-7907	349	15	situation	situation	NOUN
ajm-7907	349	16	that	that	PRON
ajm-7907	349	17	existed	exist	VERB
ajm-7907	349	18	when	when	SCONJ
ajm-7907	349	19	the	the	DET
ajm-7907	349	20	inappropriate	inappropriate	ADJ
ajm-7907	349	21	or	or	CCONJ
ajm-7907	349	22	fraudulent	fraudulent	ADJ
ajm-7907	349	23	estimate	estimate	NOUN
ajm-7907	349	24	was	be	AUX
ajm-7907	349	25	created	create	VERB
ajm-7907	349	26	,	,	PUNCT
ajm-7907	349	27	as	as	ADV
ajm-7907	349	28	well	well	ADV
ajm-7907	349	29	as	as	ADP
ajm-7907	349	30	any	any	DET
ajm-7907	349	31	subsequent	subsequent	ADJ
ajm-7907	349	32	revaluations	revaluation	NOUN
ajm-7907	349	33	.	.	PUNCT
ajm-7907	350	1	typically	typically	ADV
ajm-7907	350	2	,	,	PUNCT
ajm-7907	350	3	fair	fair	ADJ
ajm-7907	350	4	value	value	NOUN
ajm-7907	350	5	accounting	accounting	NOUN
ajm-7907	350	6	systems	system	NOUN
ajm-7907	350	7	do	do	AUX
ajm-7907	350	8	not	not	PART
ajm-7907	350	9	have	have	VERB
ajm-7907	350	10	processes	process	NOUN
ajm-7907	350	11	in	in	ADP
ajm-7907	350	12	place	place	NOUN
ajm-7907	350	13	to	to	PART
ajm-7907	350	14	identify	identify	VERB
ajm-7907	350	15	or	or	CCONJ
ajm-7907	350	16	detect	detect	VERB
ajm-7907	350	17	manipulation	manipulation	NOUN
ajm-7907	350	18	or	or	CCONJ
ajm-7907	350	19	fraudulent	fraudulent	ADJ
ajm-7907	350	20	accounting	accounting	NOUN
ajm-7907	350	21	transactions	transaction	NOUN
ajm-7907	350	22	.	.	PUNCT
ajm-7907	351	1	therefore	therefore	ADV
ajm-7907	351	2	,	,	PUNCT
ajm-7907	351	3	the	the	DET
ajm-7907	351	4	increased	increase	VERB
ajm-7907	351	5	reliance	reliance	NOUN
ajm-7907	351	6	on	on	ADP
ajm-7907	351	7	estimates	estimate	NOUN
ajm-7907	351	8	compounds	compound	VERB
ajm-7907	351	9	the	the	DET
ajm-7907	351	10	difficulty	difficulty	NOUN
ajm-7907	351	11	of	of	ADP
ajm-7907	351	12	detecting	detect	VERB
ajm-7907	351	13	criminal	criminal	ADJ
ajm-7907	351	14	intent	intent	NOUN
ajm-7907	351	15	.	.	PUNCT
ajm-7907	352	1	(	(	PUNCT
ajm-7907	352	2	cardao	cardao	NOUN
ajm-7907	352	3	-	-	PUNCT
ajm-7907	352	4	pito	pito	NOUN
ajm-7907	352	5	,	,	PUNCT
ajm-7907	352	6	2024	2024	NUM
ajm-7907	352	7	)	)	PUNCT
ajm-7907	352	8	.	.	PUNCT
ajm-7907	353	1	conclusion	conclusion	NOUN
ajm-7907	353	2	as	as	ADP
ajm-7907	353	3	a	a	DET
ajm-7907	353	4	measurement	measurement	NOUN
ajm-7907	353	5	basis	basis	NOUN
ajm-7907	353	6	,	,	PUNCT
ajm-7907	353	7	the	the	DET
ajm-7907	353	8	choice	choice	NOUN
ajm-7907	353	9	between	between	ADP
ajm-7907	353	10	fair	fair	ADJ
ajm-7907	353	11	value	value	NOUN
ajm-7907	353	12	and	and	CCONJ
ajm-7907	353	13	historical	historical	ADJ
ajm-7907	353	14	cost	cost	NOUN
ajm-7907	353	15	measurement	measurement	NOUN
ajm-7907	353	16	is	be	AUX
ajm-7907	353	17	determined	determine	VERB
ajm-7907	353	18	by	by	ADP
ajm-7907	353	19	accounting	account	VERB
ajm-7907	353	20	standard	standard	ADJ
ajm-7907	353	21	setters	setter	NOUN
ajm-7907	353	22	and	and	CCONJ
ajm-7907	353	23	little	little	ADJ
ajm-7907	353	24	evidence	evidence	NOUN
ajm-7907	353	25	exists	exist	VERB
ajm-7907	353	26	that	that	SCONJ
ajm-7907	353	27	entities	entity	NOUN
ajm-7907	353	28	choose	choose	VERB
ajm-7907	353	29	between	between	ADP
ajm-7907	353	30	fair	fair	ADJ
ajm-7907	353	31	value	value	NOUN
ajm-7907	353	32	and	and	CCONJ
ajm-7907	353	33	historical	historical	ADJ
ajm-7907	353	34	costs	cost	NOUN
ajm-7907	353	35	(	(	PUNCT
ajm-7907	353	36	christensen	christensen	PROPN
ajm-7907	353	37	&	&	CCONJ
ajm-7907	353	38	nikolaev	nikolaev	NOUN
ajm-7907	353	39	,	,	PUNCT
ajm-7907	353	40	2013	2013	NUM
ajm-7907	353	41	;	;	PUNCT
ajm-7907	353	42	fontes	fonte	NOUN
ajm-7907	353	43	et	et	PROPN
ajm-7907	353	44	al	al	PROPN
ajm-7907	353	45	.	.	PROPN
ajm-7907	353	46	,	,	PUNCT
ajm-7907	353	47	2025	2025	NUM
ajm-7907	353	48	)	)	PUNCT
ajm-7907	353	49	.	.	PUNCT
ajm-7907	354	1	the	the	DET
ajm-7907	354	2	use	use	NOUN
ajm-7907	354	3	of	of	ADP
ajm-7907	354	4	fair	fair	ADJ
ajm-7907	354	5	value	value	NOUN
ajm-7907	354	6	reporting	reporting	NOUN
ajm-7907	354	7	incurs	incur	VERB
ajm-7907	354	8	additional	additional	ADJ
ajm-7907	354	9	costs	cost	NOUN
ajm-7907	354	10	compared	compare	VERB
ajm-7907	354	11	with	with	ADP
ajm-7907	354	12	historical	historical	ADJ
ajm-7907	354	13	cost	cost	NOUN
ajm-7907	354	14	accounting	accounting	NOUN
ajm-7907	354	15	.	.	PUNCT
ajm-7907	355	1	revaluation	revaluation	NOUN
ajm-7907	355	2	at	at	ADP
ajm-7907	355	3	each	each	DET
ajm-7907	355	4	reporting	reporting	NOUN
ajm-7907	355	5	period	period	NOUN
ajm-7907	355	6	can	can	AUX
ajm-7907	355	7	create	create	VERB
ajm-7907	355	8	a	a	DET
ajm-7907	355	9	cumbersome	cumbersome	ADJ
ajm-7907	355	10	task	task	NOUN
ajm-7907	355	11	that	that	PRON
ajm-7907	355	12	provides	provide	VERB
ajm-7907	355	13	debatable	debatable	ADJ
ajm-7907	355	14	benefit	benefit	NOUN
ajm-7907	355	15	.	.	PUNCT
ajm-7907	356	1	this	this	PRON
ajm-7907	356	2	is	be	AUX
ajm-7907	356	3	coupled	couple	VERB
ajm-7907	356	4	with	with	ADP
ajm-7907	356	5	the	the	DET
ajm-7907	356	6	reality	reality	NOUN
ajm-7907	356	7	that	that	SCONJ
ajm-7907	356	8	many	many	ADJ
ajm-7907	356	9	financial	financial	ADJ
ajm-7907	356	10	statement	statement	NOUN
ajm-7907	356	11	revaluations	revaluation	NOUN
ajm-7907	356	12	involve	involve	VERB
ajm-7907	356	13	assets	asset	NOUN
ajm-7907	356	14	and	and	CCONJ
ajm-7907	356	15	liabilities	liability	NOUN
ajm-7907	356	16	that	that	PRON
ajm-7907	356	17	will	will	AUX
ajm-7907	356	18	not	not	PART
ajm-7907	356	19	be	be	AUX
ajm-7907	356	20	transferred	transfer	VERB
ajm-7907	356	21	,	,	PUNCT
ajm-7907	356	22	resulting	result	VERB
ajm-7907	356	23	in	in	ADP
ajm-7907	356	24	unrealized	unrealized	ADJ
ajm-7907	356	25	gains	gain	NOUN
ajm-7907	356	26	and	and	CCONJ
ajm-7907	356	27	losses	loss	NOUN
ajm-7907	356	28	.	.	PUNCT
ajm-7907	357	1	in	in	ADP
ajm-7907	357	2	addition	addition	NOUN
ajm-7907	357	3	to	to	ADP
ajm-7907	357	4	the	the	DET
ajm-7907	357	5	increase	increase	NOUN
ajm-7907	357	6	in	in	ADP
ajm-7907	357	7	compliance	compliance	NOUN
ajm-7907	357	8	and	and	CCONJ
ajm-7907	357	9	auditing	auditing	NOUN
ajm-7907	357	10	costs	cost	NOUN
ajm-7907	357	11	,	,	PUNCT
ajm-7907	357	12	additional	additional	ADJ
ajm-7907	357	13	costs	cost	NOUN
ajm-7907	357	14	can	can	AUX
ajm-7907	357	15	be	be	AUX
ajm-7907	357	16	imposed	impose	VERB
ajm-7907	357	17	in	in	ADP
ajm-7907	357	18	the	the	DET
ajm-7907	357	19	form	form	NOUN
ajm-7907	357	20	of	of	ADP
ajm-7907	357	21	increased	increase	VERB
ajm-7907	357	22	financial	financial	ADJ
ajm-7907	357	23	reporting	reporting	NOUN
ajm-7907	357	24	errors	error	NOUN
ajm-7907	357	25	and	and	CCONJ
ajm-7907	357	26	potential	potential	ADJ
ajm-7907	357	27	future	future	ADJ
ajm-7907	357	28	abuses	abuse	NOUN
ajm-7907	357	29	by	by	ADP
ajm-7907	357	30	opportunistic	opportunistic	ADJ
ajm-7907	357	31	and	and	CCONJ
ajm-7907	357	32	dishonest	dishonest	ADJ
ajm-7907	357	33	management	management	NOUN
ajm-7907	357	34	(	(	PUNCT
ajm-7907	357	35	cardao	cardao	NOUN
ajm-7907	357	36	-	-	PUNCT
ajm-7907	357	37	pito	pito	NOUN
ajm-7907	357	38	,	,	PUNCT
ajm-7907	357	39	2024	2024	NUM
ajm-7907	357	40	)	)	PUNCT
ajm-7907	357	41	)	)	PUNCT
ajm-7907	357	42	.	.	PUNCT
ajm-7907	358	1	since	since	SCONJ
ajm-7907	358	2	gains	gain	NOUN
ajm-7907	358	3	and	and	CCONJ
ajm-7907	358	4	losses	loss	NOUN
ajm-7907	358	5	can	can	AUX
ajm-7907	358	6	be	be	AUX
ajm-7907	358	7	presented	present	VERB
ajm-7907	358	8	on	on	ADP
ajm-7907	358	9	the	the	DET
ajm-7907	358	10	income	income	NOUN
ajm-7907	358	11	statement	statement	NOUN
ajm-7907	358	12	due	due	ADP
ajm-7907	358	13	to	to	ADP
ajm-7907	358	14	quarterly	quarterly	ADJ
ajm-7907	358	15	revaluations	revaluation	NOUN
ajm-7907	358	16	,	,	PUNCT
ajm-7907	358	17	the	the	DET
ajm-7907	358	18	door	door	NOUN
ajm-7907	358	19	is	be	AUX
ajm-7907	358	20	open	open	ADJ
ajm-7907	358	21	for	for	ADP
ajm-7907	358	22	manipulation	manipulation	NOUN
ajm-7907	358	23	in	in	ADP
ajm-7907	358	24	either	either	DET
ajm-7907	358	25	direction	direction	NOUN
ajm-7907	358	26	,	,	PUNCT
ajm-7907	358	27	based	base	VERB
ajm-7907	358	28	on	on	ADP
ajm-7907	358	29	management	management	NOUN
ajm-7907	358	30	’s	’s	PART
ajm-7907	358	31	intent	intent	NOUN
ajm-7907	358	32	(	(	PUNCT
ajm-7907	358	33	cho	cho	PROPN
ajm-7907	358	34	&	&	CCONJ
ajm-7907	358	35	kang	kang	PROPN
ajm-7907	358	36	,	,	PUNCT
ajm-7907	358	37	2024	2024	NUM
ajm-7907	358	38	)	)	PUNCT
ajm-7907	358	39	.	.	PUNCT
ajm-7907	359	1	although	although	SCONJ
ajm-7907	359	2	it	it	PRON
ajm-7907	359	3	is	be	AUX
ajm-7907	359	4	beyond	beyond	ADP
ajm-7907	359	5	the	the	DET
ajm-7907	359	6	scope	scope	NOUN
ajm-7907	359	7	of	of	ADP
ajm-7907	359	8	this	this	DET
ajm-7907	359	9	discussion	discussion	NOUN
ajm-7907	359	10	,	,	PUNCT
ajm-7907	359	11	the	the	DET
ajm-7907	359	12	infamous	infamous	ADJ
ajm-7907	359	13	enron	enron	PROPN
ajm-7907	359	14	scandal	scandal	NOUN
ajm-7907	359	15	has	have	VERB
ajm-7907	359	16	76	76	NUM
ajm-7907	359	17	american	american	ADJ
ajm-7907	359	18	journal	journal	NOUN
ajm-7907	359	19	of	of	ADP
ajm-7907	359	20	management	management	NOUN
ajm-7907	359	21	vol	vol	NOUN
ajm-7907	359	22	.	.	PUNCT
ajm-7907	360	1	25(4	25(4	NOUN
ajm-7907	360	2	)	)	PUNCT
ajm-7907	360	3	2025	2025	NUM
ajm-7907	360	4	proven	prove	VERB
ajm-7907	360	5	the	the	DET
ajm-7907	360	6	near	near	ADV
ajm-7907	360	7	limitless	limitless	ADJ
ajm-7907	360	8	possibilities	possibility	NOUN
ajm-7907	360	9	of	of	ADP
ajm-7907	360	10	an	an	DET
ajm-7907	360	11	overreliance	overreliance	NOUN
ajm-7907	360	12	on	on	ADP
ajm-7907	360	13	and	and	CCONJ
ajm-7907	360	14	misuse	misuse	NOUN
ajm-7907	360	15	of	of	ADP
ajm-7907	360	16	fair	fair	ADJ
ajm-7907	360	17	valuation	valuation	NOUN
ajm-7907	360	18	(	(	PUNCT
ajm-7907	360	19	haswell	haswell	PROPN
ajm-7907	360	20	&	&	CCONJ
ajm-7907	360	21	evans	evans	PROPN
ajm-7907	360	22	,	,	PUNCT
ajm-7907	360	23	2018	2018	NUM
ajm-7907	360	24	)	)	PUNCT
ajm-7907	360	25	.	.	PUNCT
ajm-7907	361	1	there	there	PRON
ajm-7907	361	2	are	be	VERB
ajm-7907	361	3	many	many	ADJ
ajm-7907	361	4	nuances	nuance	NOUN
ajm-7907	361	5	associated	associate	VERB
ajm-7907	361	6	with	with	ADP
ajm-7907	361	7	each	each	DET
ajm-7907	361	8	type	type	NOUN
ajm-7907	361	9	of	of	ADP
ajm-7907	361	10	transaction	transaction	NOUN
ajm-7907	361	11	that	that	PRON
ajm-7907	361	12	can	can	AUX
ajm-7907	361	13	be	be	AUX
ajm-7907	361	14	reported	report	VERB
ajm-7907	361	15	on	on	ADP
ajm-7907	361	16	the	the	DET
ajm-7907	361	17	balance	balance	NOUN
ajm-7907	361	18	sheet	sheet	NOUN
ajm-7907	361	19	.	.	PUNCT
ajm-7907	362	1	therefore	therefore	ADV
ajm-7907	362	2	,	,	PUNCT
ajm-7907	362	3	this	this	DET
ajm-7907	362	4	discussion	discussion	NOUN
ajm-7907	362	5	of	of	ADP
ajm-7907	362	6	balance	balance	NOUN
ajm-7907	362	7	sheet	sheet	NOUN
ajm-7907	362	8	valuations	valuation	NOUN
ajm-7907	362	9	is	be	AUX
ajm-7907	362	10	limited	limit	VERB
ajm-7907	362	11	to	to	ADP
ajm-7907	362	12	the	the	DET
ajm-7907	362	13	account	account	NOUN
ajm-7907	362	14	classifications	classification	NOUN
ajm-7907	362	15	that	that	PRON
ajm-7907	362	16	represent	represent	VERB
ajm-7907	362	17	the	the	DET
ajm-7907	362	18	larger	large	ADJ
ajm-7907	362	19	number	number	NOUN
ajm-7907	362	20	of	of	ADP
ajm-7907	362	21	transactions	transaction	NOUN
ajm-7907	362	22	or	or	CCONJ
ajm-7907	362	23	highest	high	ADJ
ajm-7907	362	24	value	value	NOUN
ajm-7907	362	25	in	in	ADP
ajm-7907	362	26	publicly	publicly	ADV
ajm-7907	362	27	traded	trade	VERB
ajm-7907	362	28	entities	entity	NOUN
ajm-7907	362	29	’	'	PUNCT
ajm-7907	362	30	financial	financial	ADJ
ajm-7907	362	31	statements	statement	NOUN
ajm-7907	362	32	.	.	PUNCT
ajm-7907	363	1	currently	currently	ADV
ajm-7907	363	2	,	,	PUNCT
ajm-7907	363	3	a	a	DET
ajm-7907	363	4	change	change	NOUN
ajm-7907	363	5	to	to	ADP
ajm-7907	363	6	fair	fair	ADJ
ajm-7907	363	7	value	value	NOUN
ajm-7907	363	8	accounting	account	VERB
ajm-7907	363	9	for	for	ADP
ajm-7907	363	10	all	all	DET
ajm-7907	363	11	assets	asset	NOUN
ajm-7907	363	12	and	and	CCONJ
ajm-7907	363	13	liabilities	liability	NOUN
ajm-7907	363	14	reported	report	VERB
ajm-7907	363	15	on	on	ADP
ajm-7907	363	16	the	the	DET
ajm-7907	363	17	balance	balance	NOUN
ajm-7907	363	18	sheet	sheet	NOUN
ajm-7907	363	19	appears	appear	VERB
ajm-7907	363	20	to	to	PART
ajm-7907	363	21	be	be	AUX
ajm-7907	363	22	a	a	DET
ajm-7907	363	23	challenge	challenge	NOUN
ajm-7907	363	24	due	due	ADP
ajm-7907	363	25	to	to	ADP
ajm-7907	363	26	the	the	DET
ajm-7907	363	27	added	add	VERB
ajm-7907	363	28	costs	cost	NOUN
ajm-7907	363	29	associated	associate	VERB
ajm-7907	363	30	with	with	ADP
ajm-7907	363	31	measurements	measurement	NOUN
ajm-7907	363	32	as	as	ADP
ajm-7907	363	33	the	the	DET
ajm-7907	363	34	benefits	benefit	NOUN
ajm-7907	363	35	must	must	AUX
ajm-7907	363	36	be	be	AUX
ajm-7907	363	37	sufficient	sufficient	ADJ
ajm-7907	363	38	to	to	PART
ajm-7907	363	39	justify	justify	VERB
ajm-7907	363	40	the	the	DET
ajm-7907	363	41	implementation	implementation	NOUN
ajm-7907	363	42	.	.	PUNCT
ajm-7907	364	1	there	there	PRON
ajm-7907	364	2	is	be	VERB
ajm-7907	364	3	ample	ample	ADJ
ajm-7907	364	4	evidence	evidence	NOUN
ajm-7907	364	5	to	to	ADP
ajm-7907	364	6	the	the	DET
ajm-7907	364	7	benefits	benefit	NOUN
ajm-7907	364	8	of	of	ADP
ajm-7907	364	9	fair	fair	ADJ
ajm-7907	364	10	value	value	NOUN
ajm-7907	364	11	accounting	account	VERB
ajm-7907	364	12	for	for	ADP
ajm-7907	364	13	debt	debt	NOUN
ajm-7907	364	14	and	and	CCONJ
ajm-7907	364	15	equity	equity	NOUN
ajm-7907	364	16	securities	security	NOUN
ajm-7907	364	17	.	.	PUNCT
ajm-7907	365	1	research	research	NOUN
ajm-7907	365	2	suggests	suggest	VERB
ajm-7907	365	3	that	that	SCONJ
ajm-7907	365	4	disclosed	disclose	VERB
ajm-7907	365	5	and	and	CCONJ
ajm-7907	365	6	recognized	recognize	VERB
ajm-7907	365	7	fair	fair	ADJ
ajm-7907	365	8	values	value	NOUN
ajm-7907	365	9	provide	provide	VERB
ajm-7907	365	10	informative	informative	ADJ
ajm-7907	365	11	data	datum	NOUN
ajm-7907	365	12	to	to	ADP
ajm-7907	365	13	investors	investor	NOUN
ajm-7907	365	14	;	;	PUNCT
ajm-7907	365	15	however	however	ADV
ajm-7907	365	16	,	,	PUNCT
ajm-7907	365	17	the	the	DET
ajm-7907	365	18	level	level	NOUN
ajm-7907	365	19	of	of	ADP
ajm-7907	365	20	information	information	NOUN
ajm-7907	365	21	is	be	AUX
ajm-7907	365	22	affected	affect	VERB
ajm-7907	365	23	by	by	ADP
ajm-7907	365	24	the	the	DET
ajm-7907	365	25	amount	amount	NOUN
ajm-7907	365	26	of	of	ADP
ajm-7907	365	27	measurement	measurement	NOUN
ajm-7907	365	28	error	error	NOUN
ajm-7907	365	29	and	and	CCONJ
ajm-7907	365	30	the	the	DET
ajm-7907	365	31	source	source	NOUN
ajm-7907	365	32	of	of	ADP
ajm-7907	365	33	the	the	DET
ajm-7907	365	34	estimates	estimate	NOUN
ajm-7907	365	35	,	,	PUNCT
ajm-7907	365	36	whether	whether	SCONJ
ajm-7907	365	37	made	make	VERB
ajm-7907	365	38	available	available	ADJ
ajm-7907	365	39	by	by	ADP
ajm-7907	365	40	management	management	NOUN
ajm-7907	365	41	or	or	CCONJ
ajm-7907	365	42	external	external	ADJ
ajm-7907	365	43	appraisers	appraiser	NOUN
ajm-7907	365	44	(	(	PUNCT
ajm-7907	365	45	landsman	landsman	NOUN
ajm-7907	365	46	,	,	PUNCT
ajm-7907	365	47	2007	2007	NUM
ajm-7907	365	48	)	)	PUNCT
ajm-7907	365	49	.	.	PUNCT
ajm-7907	366	1	as	as	SCONJ
ajm-7907	366	2	these	these	DET
ajm-7907	366	3	investments	investment	NOUN
ajm-7907	366	4	can	can	AUX
ajm-7907	366	5	be	be	AUX
ajm-7907	366	6	measured	measure	VERB
ajm-7907	366	7	based	base	VERB
ajm-7907	366	8	on	on	ADP
ajm-7907	366	9	level	level	NOUN
ajm-7907	366	10	1	1	NUM
ajm-7907	366	11	inputs	input	NOUN
ajm-7907	366	12	,	,	PUNCT
ajm-7907	366	13	management	management	NOUN
ajm-7907	366	14	has	have	AUX
ajm-7907	366	15	readily	readily	ADV
ajm-7907	366	16	available	available	ADJ
ajm-7907	366	17	verifiable	verifiable	ADJ
ajm-7907	366	18	information	information	NOUN
ajm-7907	366	19	to	to	PART
ajm-7907	366	20	recognize	recognize	VERB
ajm-7907	366	21	them	they	PRON
ajm-7907	366	22	at	at	ADP
ajm-7907	366	23	fair	fair	ADJ
ajm-7907	366	24	value	value	NOUN
ajm-7907	366	25	.	.	PUNCT
ajm-7907	367	1	thus	thus	ADV
ajm-7907	367	2	,	,	PUNCT
ajm-7907	367	3	the	the	DET
ajm-7907	367	4	change	change	NOUN
ajm-7907	367	5	to	to	ADP
ajm-7907	367	6	fair	fair	ADJ
ajm-7907	367	7	value	value	NOUN
ajm-7907	367	8	accounting	accounting	NOUN
ajm-7907	367	9	has	have	AUX
ajm-7907	367	10	been	be	AUX
ajm-7907	367	11	a	a	DET
ajm-7907	367	12	useful	useful	ADJ
ajm-7907	367	13	and	and	CCONJ
ajm-7907	367	14	reliable	reliable	ADJ
ajm-7907	367	15	tool	tool	NOUN
ajm-7907	367	16	for	for	ADP
ajm-7907	367	17	investors	investor	NOUN
ajm-7907	367	18	interested	interested	ADJ
ajm-7907	367	19	in	in	ADP
ajm-7907	367	20	the	the	DET
ajm-7907	367	21	entity	entity	NOUN
ajm-7907	367	22	’s	’s	PART
ajm-7907	367	23	debt	debt	NOUN
ajm-7907	367	24	and	and	CCONJ
ajm-7907	367	25	equity	equity	NOUN
ajm-7907	367	26	securities	security	NOUN
ajm-7907	367	27	.	.	PUNCT
ajm-7907	368	1	long	long	ADJ
ajm-7907	368	2	-	-	PUNCT
ajm-7907	368	3	term	term	NOUN
ajm-7907	368	4	assets	asset	NOUN
ajm-7907	368	5	are	be	AUX
ajm-7907	368	6	measured	measure	VERB
ajm-7907	368	7	and	and	CCONJ
ajm-7907	368	8	reported	report	VERB
ajm-7907	368	9	in	in	ADP
ajm-7907	368	10	the	the	DET
ajm-7907	368	11	balance	balance	NOUN
ajm-7907	368	12	sheet	sheet	NOUN
ajm-7907	368	13	using	use	VERB
ajm-7907	368	14	a	a	DET
ajm-7907	368	15	historical	historical	ADJ
ajm-7907	368	16	cost	cost	NOUN
ajm-7907	368	17	basis	basis	NOUN
ajm-7907	368	18	.	.	PUNCT
ajm-7907	369	1	cost	cost	NOUN
ajm-7907	369	2	allocations	allocation	NOUN
ajm-7907	369	3	,	,	PUNCT
ajm-7907	369	4	such	such	ADJ
ajm-7907	369	5	as	as	ADP
ajm-7907	369	6	depreciation	depreciation	NOUN
ajm-7907	369	7	and	and	CCONJ
ajm-7907	369	8	amortization	amortization	NOUN
ajm-7907	369	9	,	,	PUNCT
ajm-7907	369	10	ensure	ensure	VERB
ajm-7907	369	11	that	that	SCONJ
ajm-7907	369	12	these	these	DET
ajm-7907	369	13	items	item	NOUN
ajm-7907	369	14	can	can	AUX
ajm-7907	369	15	be	be	AUX
ajm-7907	369	16	systematically	systematically	ADV
ajm-7907	369	17	reported	report	VERB
ajm-7907	369	18	without	without	ADP
ajm-7907	369	19	adjustments	adjustment	NOUN
ajm-7907	369	20	to	to	ADP
ajm-7907	369	21	market	market	NOUN
ajm-7907	369	22	value	value	NOUN
ajm-7907	369	23	,	,	PUNCT
ajm-7907	369	24	although	although	SCONJ
ajm-7907	369	25	recognition	recognition	NOUN
ajm-7907	369	26	and	and	CCONJ
ajm-7907	369	27	reporting	reporting	NOUN
ajm-7907	369	28	using	use	VERB
ajm-7907	369	29	fair	fair	ADJ
ajm-7907	369	30	value	value	NOUN
ajm-7907	369	31	is	be	AUX
ajm-7907	369	32	also	also	ADV
ajm-7907	369	33	possible	possible	ADJ
ajm-7907	369	34	.	.	PUNCT
ajm-7907	370	1	any	any	DET
ajm-7907	370	2	potential	potential	ADJ
ajm-7907	370	3	appreciation	appreciation	NOUN
ajm-7907	370	4	in	in	ADP
ajm-7907	370	5	the	the	DET
ajm-7907	370	6	value	value	NOUN
ajm-7907	370	7	of	of	ADP
ajm-7907	370	8	these	these	DET
ajm-7907	370	9	assets	asset	NOUN
ajm-7907	370	10	flows	flow	VERB
ajm-7907	370	11	into	into	ADP
ajm-7907	370	12	the	the	DET
ajm-7907	370	13	income	income	NOUN
ajm-7907	370	14	statement	statement	NOUN
ajm-7907	370	15	upon	upon	SCONJ
ajm-7907	370	16	disposal	disposal	NOUN
ajm-7907	370	17	and	and	CCONJ
ajm-7907	370	18	may	may	AUX
ajm-7907	370	19	not	not	PART
ajm-7907	370	20	benefit	benefit	VERB
ajm-7907	370	21	from	from	ADP
ajm-7907	370	22	fair	fair	ADJ
ajm-7907	370	23	value	value	NOUN
ajm-7907	370	24	accounting	accounting	NOUN
ajm-7907	370	25	.	.	PUNCT
ajm-7907	371	1	according	accord	VERB
ajm-7907	371	2	to	to	ADP
ajm-7907	371	3	gaap	gaap	PROPN
ajm-7907	371	4	,	,	PUNCT
ajm-7907	371	5	long	long	ADJ
ajm-7907	371	6	-	-	PUNCT
ajm-7907	371	7	term	term	NOUN
ajm-7907	371	8	liabilities	liability	NOUN
ajm-7907	371	9	can	can	AUX
ajm-7907	371	10	be	be	AUX
ajm-7907	371	11	measured	measure	VERB
ajm-7907	371	12	at	at	ADP
ajm-7907	371	13	fair	fair	ADJ
ajm-7907	371	14	value	value	NOUN
ajm-7907	371	15	under	under	ADP
ajm-7907	371	16	the	the	DET
ajm-7907	371	17	fair	fair	ADJ
ajm-7907	371	18	value	value	NOUN
ajm-7907	371	19	option	option	NOUN
ajm-7907	371	20	.	.	PUNCT
ajm-7907	372	1	the	the	DET
ajm-7907	372	2	implementation	implementation	NOUN
ajm-7907	372	3	of	of	ADP
ajm-7907	372	4	the	the	DET
ajm-7907	372	5	fair	fair	ADJ
ajm-7907	372	6	value	value	NOUN
ajm-7907	372	7	option	option	NOUN
ajm-7907	372	8	has	have	VERB
ajm-7907	372	9	several	several	ADJ
ajm-7907	372	10	advantages	advantage	NOUN
ajm-7907	372	11	over	over	ADP
ajm-7907	372	12	other	other	ADJ
ajm-7907	372	13	valuation	valuation	NOUN
ajm-7907	372	14	methods	method	NOUN
ajm-7907	372	15	,	,	PUNCT
ajm-7907	372	16	as	as	SCONJ
ajm-7907	372	17	it	it	PRON
ajm-7907	372	18	provides	provide	VERB
ajm-7907	372	19	investors	investor	NOUN
ajm-7907	372	20	with	with	ADP
ajm-7907	372	21	an	an	DET
ajm-7907	372	22	up	up	ADP
ajm-7907	372	23	-	-	PUNCT
ajm-7907	372	24	to	to	ADP
ajm-7907	372	25	-	-	PUNCT
ajm-7907	372	26	date	date	NOUN
ajm-7907	372	27	valuation	valuation	NOUN
ajm-7907	372	28	of	of	ADP
ajm-7907	372	29	an	an	DET
ajm-7907	372	30	entity	entity	NOUN
ajm-7907	372	31	’s	’s	PART
ajm-7907	372	32	debt	debt	NOUN
ajm-7907	372	33	obligations	obligation	NOUN
ajm-7907	372	34	.	.	PUNCT
ajm-7907	373	1	however	however	ADV
ajm-7907	373	2	,	,	PUNCT
ajm-7907	373	3	companies	company	NOUN
ajm-7907	373	4	are	be	AUX
ajm-7907	373	5	unlikely	unlikely	ADJ
ajm-7907	373	6	to	to	PART
ajm-7907	373	7	take	take	VERB
ajm-7907	373	8	advantage	advantage	NOUN
ajm-7907	373	9	of	of	ADP
ajm-7907	373	10	the	the	DET
ajm-7907	373	11	fair	fair	ADJ
ajm-7907	373	12	value	value	NOUN
ajm-7907	373	13	option	option	NOUN
ajm-7907	373	14	as	as	SCONJ
ajm-7907	373	15	unrealized	unrealized	ADJ
ajm-7907	373	16	changes	change	NOUN
ajm-7907	373	17	can	can	AUX
ajm-7907	373	18	mislead	mislead	VERB
ajm-7907	373	19	the	the	DET
ajm-7907	373	20	investors	investor	NOUN
ajm-7907	373	21	regarding	regard	VERB
ajm-7907	373	22	the	the	DET
ajm-7907	373	23	economic	economic	ADJ
ajm-7907	373	24	reality	reality	NOUN
ajm-7907	373	25	of	of	ADP
ajm-7907	373	26	the	the	DET
ajm-7907	373	27	entity	entity	NOUN
ajm-7907	373	28	.	.	PUNCT
ajm-7907	374	1	ultimately	ultimately	ADV
ajm-7907	374	2	,	,	PUNCT
ajm-7907	374	3	fair	fair	ADJ
ajm-7907	374	4	value	value	NOUN
ajm-7907	374	5	changes	change	NOUN
ajm-7907	374	6	act	act	VERB
ajm-7907	374	7	as	as	ADP
ajm-7907	374	8	a	a	DET
ajm-7907	374	9	hedge	hedge	NOUN
ajm-7907	374	10	offsetting	offset	VERB
ajm-7907	374	11	the	the	DET
ajm-7907	374	12	changes	change	NOUN
ajm-7907	374	13	in	in	ADP
ajm-7907	374	14	asset	asset	NOUN
ajm-7907	374	15	valuations	valuation	NOUN
ajm-7907	374	16	.	.	PUNCT
ajm-7907	375	1	although	although	SCONJ
ajm-7907	375	2	this	this	DET
ajm-7907	375	3	discussion	discussion	NOUN
ajm-7907	375	4	has	have	AUX
ajm-7907	375	5	presented	present	VERB
ajm-7907	375	6	a	a	DET
ajm-7907	375	7	plethora	plethora	NOUN
ajm-7907	375	8	of	of	ADP
ajm-7907	375	9	financial	financial	ADJ
ajm-7907	375	10	statement	statement	NOUN
ajm-7907	375	11	valuation	valuation	NOUN
ajm-7907	375	12	and	and	CCONJ
ajm-7907	375	13	reporting	report	VERB
ajm-7907	375	14	information	information	NOUN
ajm-7907	375	15	,	,	PUNCT
ajm-7907	375	16	there	there	PRON
ajm-7907	375	17	is	be	VERB
ajm-7907	375	18	a	a	DET
ajm-7907	375	19	need	need	NOUN
ajm-7907	375	20	for	for	ADP
ajm-7907	375	21	further	further	ADJ
ajm-7907	375	22	research	research	NOUN
ajm-7907	375	23	.	.	PUNCT
ajm-7907	376	1	for	for	ADP
ajm-7907	376	2	example	example	NOUN
ajm-7907	376	3	,	,	PUNCT
ajm-7907	376	4	future	future	ADJ
ajm-7907	376	5	research	research	NOUN
ajm-7907	376	6	could	could	AUX
ajm-7907	376	7	determine	determine	VERB
ajm-7907	376	8	whether	whether	SCONJ
ajm-7907	376	9	the	the	DET
ajm-7907	376	10	two	two	NUM
ajm-7907	376	11	measurement	measurement	NOUN
ajm-7907	376	12	methods	method	NOUN
ajm-7907	376	13	(	(	PUNCT
ajm-7907	376	14	i.e.	i.e.	X
ajm-7907	376	15	,	,	PUNCT
ajm-7907	376	16	fair	fair	ADJ
ajm-7907	376	17	value	value	NOUN
ajm-7907	376	18	and	and	CCONJ
ajm-7907	376	19	historical	historical	ADJ
ajm-7907	376	20	cost	cost	NOUN
ajm-7907	376	21	)	)	PUNCT
ajm-7907	376	22	complement	complement	NOUN
ajm-7907	376	23	or	or	CCONJ
ajm-7907	376	24	substitute	substitute	NOUN
ajm-7907	376	25	for	for	ADP
ajm-7907	376	26	one	one	NUM
ajm-7907	376	27	another	another	DET
ajm-7907	376	28	,	,	PUNCT
ajm-7907	376	29	and	and	CCONJ
ajm-7907	376	30	whether	whether	SCONJ
ajm-7907	376	31	the	the	DET
ajm-7907	376	32	relationship	relationship	NOUN
ajm-7907	376	33	might	might	AUX
ajm-7907	376	34	vary	vary	VERB
ajm-7907	376	35	over	over	ADP
ajm-7907	376	36	time	time	NOUN
ajm-7907	376	37	or	or	CCONJ
ajm-7907	376	38	by	by	ADP
ajm-7907	376	39	entity	entity	NOUN
ajm-7907	376	40	type	type	NOUN
ajm-7907	376	41	.	.	PUNCT
ajm-7907	377	1	exploring	explore	VERB
ajm-7907	377	2	these	these	DET
ajm-7907	377	3	issues	issue	NOUN
ajm-7907	377	4	may	may	AUX
ajm-7907	377	5	help	help	VERB
ajm-7907	377	6	determine	determine	VERB
ajm-7907	377	7	if	if	SCONJ
ajm-7907	377	8	historical	historical	ADJ
ajm-7907	377	9	cost	cost	NOUN
ajm-7907	377	10	information	information	NOUN
ajm-7907	377	11	is	be	AUX
ajm-7907	377	12	lost	lose	VERB
ajm-7907	377	13	when	when	SCONJ
ajm-7907	377	14	the	the	DET
ajm-7907	377	15	fair	fair	ADJ
ajm-7907	377	16	value	value	NOUN
ajm-7907	377	17	method	method	NOUN
ajm-7907	377	18	is	be	AUX
ajm-7907	377	19	employed	employ	VERB
ajm-7907	377	20	and	and	CCONJ
ajm-7907	377	21	how	how	SCONJ
ajm-7907	377	22	this	this	DET
ajm-7907	377	23	lost	lost	ADJ
ajm-7907	377	24	information	information	NOUN
ajm-7907	377	25	can	can	AUX
ajm-7907	377	26	be	be	AUX
ajm-7907	377	27	restored	restore	VERB
ajm-7907	377	28	.	.	PUNCT
ajm-7907	378	1	since	since	SCONJ
ajm-7907	378	2	both	both	DET
ajm-7907	378	3	measurement	measurement	NOUN
ajm-7907	378	4	methods	method	NOUN
ajm-7907	378	5	employ	employ	VERB
ajm-7907	378	6	different	different	ADJ
ajm-7907	378	7	assumptions	assumption	NOUN
ajm-7907	378	8	,	,	PUNCT
ajm-7907	378	9	what	what	DET
ajm-7907	378	10	data	datum	NOUN
ajm-7907	378	11	should	should	AUX
ajm-7907	378	12	be	be	AUX
ajm-7907	378	13	disclosed	disclose	VERB
ajm-7907	378	14	in	in	ADP
ajm-7907	378	15	the	the	DET
ajm-7907	378	16	notes	note	NOUN
ajm-7907	378	17	to	to	PART
ajm-7907	378	18	clarify	clarify	VERB
ajm-7907	378	19	the	the	DET
ajm-7907	378	20	reported	report	VERB
ajm-7907	378	21	valuations	valuation	NOUN
ajm-7907	378	22	and	and	CCONJ
ajm-7907	378	23	provide	provide	VERB
ajm-7907	378	24	decision	decision	NOUN
ajm-7907	378	25	-	-	PUNCT
ajm-7907	378	26	useful	useful	ADJ
ajm-7907	378	27	information	information	NOUN
ajm-7907	378	28	for	for	ADP
ajm-7907	378	29	analysts	analyst	NOUN
ajm-7907	378	30	and	and	CCONJ
ajm-7907	378	31	investors	investor	NOUN
ajm-7907	378	32	?	?	PUNCT
ajm-7907	379	1	future	future	ADJ
ajm-7907	379	2	research	research	NOUN
ajm-7907	379	3	can	can	AUX
ajm-7907	379	4	help	help	VERB
ajm-7907	379	5	to	to	PART
ajm-7907	379	6	better	well	ADV
ajm-7907	379	7	understand	understand	VERB
ajm-7907	379	8	why	why	SCONJ
ajm-7907	379	9	investors	investor	NOUN
ajm-7907	379	10	view	view	VERB
ajm-7907	379	11	fair	fair	ADJ
ajm-7907	379	12	value	value	NOUN
ajm-7907	379	13	valuations	valuation	NOUN
ajm-7907	379	14	for	for	ADP
ajm-7907	379	15	payables	payable	NOUN
ajm-7907	379	16	less	less	ADJ
ajm-7907	379	17	decision	decision	NOUN
ajm-7907	379	18	useful	useful	ADJ
ajm-7907	379	19	than	than	ADP
ajm-7907	379	20	for	for	ADP
ajm-7907	379	21	receivables	receivables	NOUN
ajm-7907	379	22	and	and	CCONJ
ajm-7907	379	23	does	do	VERB
ajm-7907	379	24	this	this	DET
ajm-7907	379	25	perception	perception	NOUN
ajm-7907	379	26	influence	influence	NOUN
ajm-7907	379	27	entities	entity	NOUN
ajm-7907	379	28	’	'	PUNCT
ajm-7907	379	29	selection	selection	NOUN
ajm-7907	379	30	of	of	ADP
ajm-7907	379	31	valuation	valuation	NOUN
ajm-7907	379	32	methods	method	NOUN
ajm-7907	379	33	.	.	PUNCT
ajm-7907	380	1	investing	invest	VERB
ajm-7907	380	2	in	in	ADP
ajm-7907	380	3	this	this	DET
ajm-7907	380	4	challenging	challenging	ADJ
ajm-7907	380	5	issue	issue	NOUN
ajm-7907	380	6	might	might	AUX
ajm-7907	380	7	result	result	VERB
ajm-7907	380	8	in	in	ADP
ajm-7907	380	9	valuable	valuable	ADJ
ajm-7907	380	10	insights	insight	NOUN
ajm-7907	380	11	for	for	ADP
ajm-7907	380	12	interested	interested	ADJ
ajm-7907	380	13	parties	party	NOUN
ajm-7907	380	14	,	,	PUNCT
ajm-7907	380	15	including	include	VERB
ajm-7907	380	16	investors	investor	NOUN
ajm-7907	380	17	,	,	PUNCT
ajm-7907	380	18	stakeholders	stakeholder	NOUN
ajm-7907	380	19	,	,	PUNCT
ajm-7907	380	20	and	and	CCONJ
ajm-7907	380	21	financial	financial	ADJ
ajm-7907	380	22	statement	statement	NOUN
ajm-7907	380	23	users	user	NOUN
ajm-7907	380	24	.	.	PUNCT
ajm-7907	381	1	current	current	ADJ
ajm-7907	381	2	gaap	gaap	PROPN
ajm-7907	381	3	for	for	ADP
ajm-7907	381	4	financial	financial	ADJ
ajm-7907	381	5	reporting	reporting	NOUN
ajm-7907	381	6	employs	employ	VERB
ajm-7907	381	7	a	a	DET
ajm-7907	381	8	hybrid	hybrid	ADJ
ajm-7907	381	9	mix	mix	NOUN
ajm-7907	381	10	of	of	ADP
ajm-7907	381	11	fair	fair	ADJ
ajm-7907	381	12	value	value	NOUN
ajm-7907	381	13	and	and	CCONJ
ajm-7907	381	14	historical	historical	ADJ
ajm-7907	381	15	cost	cost	NOUN
ajm-7907	381	16	measurement	measurement	NOUN
ajm-7907	381	17	to	to	PART
ajm-7907	381	18	prepare	prepare	VERB
ajm-7907	381	19	the	the	DET
ajm-7907	381	20	entities	entity	NOUN
ajm-7907	381	21	’	'	PUNCT
ajm-7907	381	22	financial	financial	ADJ
ajm-7907	381	23	reports	report	NOUN
ajm-7907	381	24	,	,	PUNCT
ajm-7907	381	25	which	which	PRON
ajm-7907	381	26	provide	provide	VERB
ajm-7907	381	27	investors	investor	NOUN
ajm-7907	381	28	and	and	CCONJ
ajm-7907	381	29	other	other	ADJ
ajm-7907	381	30	interested	interested	ADJ
ajm-7907	381	31	parties	party	NOUN
ajm-7907	381	32	with	with	ADP
ajm-7907	381	33	ample	ample	ADJ
ajm-7907	381	34	information	information	NOUN
ajm-7907	381	35	for	for	ADP
ajm-7907	381	36	decision	decision	NOUN
ajm-7907	381	37	-	-	PUNCT
ajm-7907	381	38	making	making	NOUN
ajm-7907	381	39	.	.	PUNCT
ajm-7907	382	1	an	an	DET
ajm-7907	382	2	overreliance	overreliance	NOUN
ajm-7907	382	3	on	on	ADP
ajm-7907	382	4	estimates	estimate	NOUN
ajm-7907	382	5	and	and	CCONJ
ajm-7907	382	6	judgements	judgement	NOUN
ajm-7907	382	7	when	when	SCONJ
ajm-7907	382	8	other	other	ADJ
ajm-7907	382	9	methods	method	NOUN
ajm-7907	382	10	are	be	AUX
ajm-7907	382	11	available	available	ADJ
ajm-7907	382	12	creates	create	VERB
ajm-7907	382	13	an	an	DET
ajm-7907	382	14	unnecessary	unnecessary	ADJ
ajm-7907	382	15	addition	addition	NOUN
ajm-7907	382	16	of	of	ADP
ajm-7907	382	17	more	more	ADJ
ajm-7907	382	18	unrealized	unrealized	ADJ
ajm-7907	382	19	gains	gain	NOUN
ajm-7907	382	20	and	and	CCONJ
ajm-7907	382	21	losses	loss	NOUN
ajm-7907	382	22	that	that	PRON
ajm-7907	382	23	may	may	AUX
ajm-7907	382	24	never	never	ADV
ajm-7907	382	25	materialize	materialize	VERB
ajm-7907	382	26	.	.	PUNCT
ajm-7907	383	1	valuation	valuation	NOUN
ajm-7907	383	2	methods	method	NOUN
ajm-7907	383	3	,	,	PUNCT
ajm-7907	383	4	such	such	ADJ
ajm-7907	383	5	as	as	ADP
ajm-7907	383	6	historical	historical	ADJ
ajm-7907	383	7	cost	cost	NOUN
ajm-7907	383	8	,	,	PUNCT
ajm-7907	383	9	provide	provide	VERB
ajm-7907	383	10	financial	financial	ADJ
ajm-7907	383	11	statement	statement	NOUN
ajm-7907	383	12	users	user	NOUN
ajm-7907	383	13	with	with	ADP
ajm-7907	383	14	relevant	relevant	ADJ
ajm-7907	383	15	and	and	CCONJ
ajm-7907	383	16	reliable	reliable	ADJ
ajm-7907	383	17	information	information	NOUN
ajm-7907	383	18	for	for	ADP
ajm-7907	383	19	illiquid	illiquid	ADJ
ajm-7907	383	20	assets	asset	NOUN
ajm-7907	383	21	and	and	CCONJ
ajm-7907	383	22	liabilities	liability	NOUN
ajm-7907	383	23	.	.	PUNCT
ajm-7907	384	1	reporting	report	VERB
ajm-7907	384	2	trading	trading	NOUN
ajm-7907	384	3	securities	security	NOUN
ajm-7907	384	4	using	use	VERB
ajm-7907	384	5	fair	fair	ADJ
ajm-7907	384	6	value	value	NOUN
ajm-7907	384	7	measurement	measurement	NOUN
ajm-7907	384	8	provides	provide	VERB
ajm-7907	384	9	financial	financial	ADJ
ajm-7907	384	10	statement	statement	NOUN
ajm-7907	384	11	users	user	NOUN
ajm-7907	384	12	with	with	ADP
ajm-7907	384	13	timely	timely	ADJ
ajm-7907	384	14	market	market	NOUN
ajm-7907	384	15	information	information	NOUN
ajm-7907	384	16	.	.	PUNCT
ajm-7907	385	1	changing	change	VERB
ajm-7907	385	2	gaap	gaap	PROPN
ajm-7907	385	3	to	to	PART
ajm-7907	385	4	require	require	VERB
ajm-7907	385	5	the	the	DET
ajm-7907	385	6	entities	entity	NOUN
ajm-7907	385	7	’	'	PUNCT
ajm-7907	385	8	financial	financial	ADJ
ajm-7907	385	9	statements	statement	NOUN
ajm-7907	385	10	to	to	PART
ajm-7907	385	11	be	be	AUX
ajm-7907	385	12	presented	present	VERB
ajm-7907	385	13	only	only	ADV
ajm-7907	385	14	using	use	VERB
ajm-7907	385	15	fair	fair	ADJ
ajm-7907	385	16	value	value	NOUN
ajm-7907	385	17	measurement	measurement	NOUN
ajm-7907	385	18	would	would	AUX
ajm-7907	385	19	be	be	AUX
ajm-7907	385	20	a	a	DET
ajm-7907	385	21	disruption	disruption	NOUN
ajm-7907	385	22	because	because	SCONJ
ajm-7907	385	23	users	user	NOUN
ajm-7907	385	24	of	of	ADP
ajm-7907	385	25	the	the	DET
ajm-7907	385	26	financial	financial	ADJ
ajm-7907	385	27	statement	statement	NOUN
ajm-7907	385	28	data	datum	NOUN
ajm-7907	385	29	employ	employ	VERB
ajm-7907	385	30	the	the	DET
ajm-7907	385	31	information	information	NOUN
ajm-7907	385	32	for	for	ADP
ajm-7907	385	33	different	different	ADJ
ajm-7907	385	34	purposes	purpose	NOUN
ajm-7907	385	35	.	.	PUNCT
ajm-7907	386	1	what	what	PRON
ajm-7907	386	2	remains	remain	VERB
ajm-7907	386	3	is	be	AUX
ajm-7907	386	4	for	for	SCONJ
ajm-7907	386	5	the	the	DET
ajm-7907	386	6	fasb	fasb	NOUN
ajm-7907	386	7	to	to	PART
ajm-7907	386	8	determine	determine	VERB
ajm-7907	386	9	whether	whether	SCONJ
ajm-7907	386	10	financial	financial	ADJ
ajm-7907	386	11	statements	statement	NOUN
ajm-7907	386	12	based	base	VERB
ajm-7907	386	13	on	on	ADP
ajm-7907	386	14	fair	fair	ADJ
ajm-7907	386	15	value	value	NOUN
ajm-7907	386	16	provide	provide	VERB
ajm-7907	386	17	more	more	ADV
ajm-7907	386	18	reliable	reliable	ADJ
ajm-7907	386	19	information	information	NOUN
ajm-7907	386	20	than	than	ADP
ajm-7907	386	21	historical	historical	ADJ
ajm-7907	386	22	cost	cost	NOUN
ajm-7907	386	23	-	-	PUNCT
ajm-7907	386	24	based	base	VERB
ajm-7907	386	25	statements	statement	NOUN
ajm-7907	386	26	(	(	PUNCT
ajm-7907	386	27	landsman	landsman	NOUN
ajm-7907	386	28	,	,	PUNCT
ajm-7907	386	29	2007	2007	NUM
ajm-7907	386	30	)	)	PUNCT
ajm-7907	386	31	.	.	PUNCT
ajm-7907	387	1	american	american	PROPN
ajm-7907	387	2	journal	journal	PROPN
ajm-7907	387	3	of	of	ADP
ajm-7907	387	4	management	management	NOUN
ajm-7907	387	5	vol	vol	NOUN
ajm-7907	387	6	.	.	PUNCT
ajm-7907	388	1	25(4	25(4	NOUN
ajm-7907	388	2	)	)	PUNCT
ajm-7907	388	3	2025	2025	NUM
ajm-7907	388	4	77	77	NUM
ajm-7907	388	5	references	reference	NOUN
ajm-7907	388	6	abbott	abbott	PROPN
ajm-7907	388	7	,	,	PUNCT
ajm-7907	388	8	m.	m.	NOUN
ajm-7907	388	9	,	,	PUNCT
ajm-7907	388	10	&	&	CCONJ
ajm-7907	388	11	tan	tan	PROPN
ajm-7907	388	12	-	-	PUNCT
ajm-7907	388	13	kantor	kantor	PROPN
ajm-7907	388	14	,	,	PUNCT
ajm-7907	388	15	a.	a.	NOUN
ajm-7907	388	16	(	(	PUNCT
ajm-7907	388	17	2018	2018	NUM
ajm-7907	388	18	)	)	PUNCT
ajm-7907	388	19	.	.	PUNCT
ajm-7907	389	1	fair	fair	ADJ
ajm-7907	389	2	value	value	NOUN
ajm-7907	389	3	measurement	measurement	NOUN
ajm-7907	389	4	and	and	CCONJ
ajm-7907	389	5	mandated	mandate	VERB
ajm-7907	389	6	accounting	accounting	NOUN
ajm-7907	389	7	changes	change	NOUN
ajm-7907	389	8	:	:	PUNCT
ajm-7907	389	9	the	the	DET
ajm-7907	389	10	case	case	NOUN
ajm-7907	389	11	of	of	ADP
ajm-7907	389	12	the	the	DET
ajm-7907	389	13	victorian	victorian	ADJ
ajm-7907	389	14	rail	rail	NOUN
ajm-7907	389	15	track	track	NOUN
ajm-7907	389	16	corporation	corporation	NOUN
ajm-7907	389	17	.	.	PUNCT
ajm-7907	390	1	australian	australian	ADJ
ajm-7907	390	2	accounting	accounting	NOUN
ajm-7907	390	3	review	review	PROPN
ajm-7907	390	4	,	,	PUNCT
ajm-7907	390	5	28(2	28(2	NUM
ajm-7907	390	6	)	)	PUNCT
ajm-7907	390	7	,	,	PUNCT
ajm-7907	390	8	266–278	266–278	NUM
ajm-7907	390	9	.	.	PUNCT
ajm-7907	390	10	alharasis	alharasis	PROPN
ajm-7907	390	11	,	,	PUNCT
ajm-7907	390	12	e.e	e.e	PROPN
ajm-7907	390	13	.	.	PROPN
ajm-7907	390	14	,	,	PUNCT
ajm-7907	390	15	tarawneh	tarawneh	PROPN
ajm-7907	390	16	,	,	PUNCT
ajm-7907	390	17	a.s	a.s	PROPN
ajm-7907	390	18	.	.	PROPN
ajm-7907	390	19	,	,	PUNCT
ajm-7907	390	20	shehadeh	shehadeh	PROPN
ajm-7907	390	21	,	,	PUNCT
ajm-7907	390	22	m.	m.	NOUN
ajm-7907	390	23	,	,	PUNCT
ajm-7907	390	24	haddad	haddad	PROPN
ajm-7907	390	25	,	,	PUNCT
ajm-7907	390	26	h.	h.	PROPN
ajm-7907	390	27	,	,	PUNCT
ajm-7907	390	28	marei	marei	NOUN
ajm-7907	390	29	,	,	PUNCT
ajm-7907	390	30	a.	a.	NOUN
ajm-7907	390	31	,	,	PUNCT
ajm-7907	390	32	&	&	CCONJ
ajm-7907	390	33	hasan	hasan	PROPN
ajm-7907	390	34	,	,	PUNCT
ajm-7907	390	35	e.e	e.e	PROPN
ajm-7907	390	36	.	.	PROPN
ajm-7907	390	37	(	(	PUNCT
ajm-7907	390	38	2022	2022	NUM
ajm-7907	390	39	)	)	PUNCT
ajm-7907	390	40	.	.	PUNCT
ajm-7907	391	1	reimbursement	reimbursement	NOUN
ajm-7907	391	2	costs	cost	NOUN
ajm-7907	391	3	of	of	ADP
ajm-7907	391	4	auditing	audit	VERB
ajm-7907	391	5	financial	financial	ADJ
ajm-7907	391	6	assets	asset	NOUN
ajm-7907	391	7	measured	measure	VERB
ajm-7907	391	8	by	by	ADP
ajm-7907	391	9	fair	fair	ADJ
ajm-7907	391	10	value	value	NOUN
ajm-7907	391	11	model	model	NOUN
ajm-7907	391	12	.	.	PUNCT
ajm-7907	392	1	sustainability	sustainability	NOUN
ajm-7907	392	2	,	,	PUNCT
ajm-7907	392	3	14(17	14(17	NUM
ajm-7907	392	4	)	)	PUNCT
ajm-7907	392	5	,	,	PUNCT
ajm-7907	392	6	10620–10641	10620–10641	NUM
ajm-7907	392	7	.	.	PUNCT
ajm-7907	393	1	ashrof	ashrof	PROPN
ajm-7907	393	2	,	,	PUNCT
ajm-7907	393	3	m.	m.	NOUN
ajm-7907	393	4	,	,	PUNCT
ajm-7907	393	5	donelson	donelson	PROPN
ajm-7907	393	6	,	,	PUNCT
ajm-7907	393	7	d.c	d.c	PROPN
ajm-7907	393	8	.	.	PROPN
ajm-7907	393	9	,	,	PUNCT
ajm-7907	393	10	mcinnis	mcinnis	PROPN
ajm-7907	393	11	,	,	PUNCT
ajm-7907	393	12	j.	j.	PROPN
ajm-7907	393	13	,	,	PUNCT
ajm-7907	393	14	&	&	CCONJ
ajm-7907	393	15	mergenthaler	mergenthaler	PROPN
ajm-7907	393	16	,	,	PUNCT
ajm-7907	393	17	r.d	r.d	PROPN
ajm-7907	393	18	.	.	PROPN
ajm-7907	393	19	(	(	PUNCT
ajm-7907	393	20	2025	2025	NUM
ajm-7907	393	21	)	)	PUNCT
ajm-7907	393	22	.	.	PUNCT
ajm-7907	394	1	fair	fair	ADJ
ajm-7907	394	2	value	value	NOUN
ajm-7907	394	3	accounting	accounting	NOUN
ajm-7907	394	4	standards	standard	NOUN
ajm-7907	394	5	and	and	CCONJ
ajm-7907	394	6	securities	security	NOUN
ajm-7907	394	7	litigation	litigation	NOUN
ajm-7907	394	8	.	.	PUNCT
ajm-7907	395	1	journal	journal	NOUN
ajm-7907	395	2	of	of	ADP
ajm-7907	395	3	accounting	accounting	NOUN
ajm-7907	395	4	and	and	CCONJ
ajm-7907	395	5	economics	economic	NOUN
ajm-7907	395	6	,	,	PUNCT
ajm-7907	395	7	79(1	79(1	NOUN
ajm-7907	395	8	)	)	PUNCT
ajm-7907	395	9	,	,	PUNCT
ajm-7907	395	10	101705–101726	101705–101726	NUM
ajm-7907	395	11	.	.	PUNCT
ajm-7907	396	1	baker	baker	PROPN
ajm-7907	396	2	,	,	PUNCT
ajm-7907	396	3	c.r	c.r	PROPN
ajm-7907	396	4	.	.	PROPN
ajm-7907	396	5	,	,	PUNCT
ajm-7907	396	6	&	&	CCONJ
ajm-7907	396	7	burlaud	burlaud	PROPN
ajm-7907	396	8	,	,	PUNCT
ajm-7907	396	9	a.	a.	NOUN
ajm-7907	396	10	(	(	PUNCT
ajm-7907	396	11	2015	2015	NUM
ajm-7907	396	12	)	)	PUNCT
ajm-7907	396	13	.	.	PUNCT
ajm-7907	397	1	the	the	DET
ajm-7907	397	2	historical	historical	ADJ
ajm-7907	397	3	evolution	evolution	NOUN
ajm-7907	397	4	from	from	ADP
ajm-7907	397	5	accounting	accounting	NOUN
ajm-7907	397	6	theory	theory	NOUN
ajm-7907	397	7	to	to	ADP
ajm-7907	397	8	contractual	contractual	ADJ
ajm-7907	397	9	framework	framework	NOUN
ajm-7907	397	10	in	in	ADP
ajm-7907	397	11	financial	financial	ADJ
ajm-7907	397	12	standards	standard	NOUN
ajm-7907	397	13	setting	set	VERB
ajm-7907	397	14	.	.	PUNCT
ajm-7907	398	1	the	the	DET
ajm-7907	398	2	cpa	cpa	PROPN
ajm-7907	398	3	journal	journal	NOUN
ajm-7907	398	4	,	,	PUNCT
ajm-7907	398	5	85(8	85(8	NUM
ajm-7907	398	6	)	)	PUNCT
ajm-7907	398	7	,	,	PUNCT
ajm-7907	398	8	54–60	54–60	NUM
ajm-7907	398	9	.	.	PUNCT
ajm-7907	398	10	barr	barr	PROPN
ajm-7907	398	11	-	-	PUNCT
ajm-7907	398	12	pulliam	pulliam	PROPN
ajm-7907	398	13	,	,	PUNCT
ajm-7907	398	14	d.	d.	PROPN
ajm-7907	398	15	(	(	PUNCT
ajm-7907	398	16	2019	2019	NUM
ajm-7907	398	17	)	)	PUNCT
ajm-7907	398	18	.	.	PUNCT
ajm-7907	399	1	the	the	DET
ajm-7907	399	2	effect	effect	NOUN
ajm-7907	399	3	of	of	ADP
ajm-7907	399	4	continuous	continuous	ADJ
ajm-7907	399	5	auditing	auditing	NOUN
ajm-7907	399	6	and	and	CCONJ
ajm-7907	399	7	role	role	NOUN
ajm-7907	399	8	duality	duality	NOUN
ajm-7907	399	9	on	on	ADP
ajm-7907	399	10	the	the	DET
ajm-7907	399	11	incidence	incidence	NOUN
ajm-7907	399	12	and	and	CCONJ
ajm-7907	399	13	likelihood	likelihood	NOUN
ajm-7907	399	14	of	of	ADP
ajm-7907	399	15	reporting	report	VERB
ajm-7907	399	16	management	management	NOUN
ajm-7907	399	17	opportunism	opportunism	NOUN
ajm-7907	399	18	.	.	PUNCT
ajm-7907	400	1	management	management	NOUN
ajm-7907	400	2	accounting	accounting	NOUN
ajm-7907	400	3	research	research	NOUN
ajm-7907	400	4	,	,	PUNCT
ajm-7907	400	5	44	44	NUM
ajm-7907	400	6	,	,	PUNCT
ajm-7907	400	7	44–56	44–56	NUM
ajm-7907	400	8	.	.	PUNCT
ajm-7907	400	9	barlev	barlev	NOUN
ajm-7907	400	10	,	,	PUNCT
ajm-7907	400	11	b.	b.	PROPN
ajm-7907	400	12	,	,	PUNCT
ajm-7907	400	13	&	&	CCONJ
ajm-7907	400	14	haddad	haddad	PROPN
ajm-7907	400	15	,	,	PUNCT
ajm-7907	400	16	j.r	j.r	PROPN
ajm-7907	400	17	.	.	PROPN
ajm-7907	400	18	(	(	PUNCT
ajm-7907	400	19	2003	2003	NUM
ajm-7907	400	20	)	)	PUNCT
ajm-7907	400	21	.	.	PUNCT
ajm-7907	401	1	fair	fair	ADJ
ajm-7907	401	2	value	value	NOUN
ajm-7907	401	3	accounting	accounting	NOUN
ajm-7907	401	4	and	and	CCONJ
ajm-7907	401	5	the	the	DET
ajm-7907	401	6	management	management	NOUN
ajm-7907	401	7	of	of	ADP
ajm-7907	401	8	the	the	DET
ajm-7907	401	9	firm	firm	NOUN
ajm-7907	401	10	.	.	PUNCT
ajm-7907	402	1	critical	critical	ADJ
ajm-7907	402	2	perspectives	perspective	NOUN
ajm-7907	402	3	on	on	ADP
ajm-7907	402	4	accounting	accounting	NOUN
ajm-7907	402	5	,	,	PUNCT
ajm-7907	402	6	14(4	14(4	NUM
ajm-7907	402	7	)	)	PUNCT
ajm-7907	402	8	,	,	PUNCT
ajm-7907	402	9	383–415	383–415	NUM
ajm-7907	402	10	.	.	PUNCT
ajm-7907	403	1	beresford	beresford	PROPN
ajm-7907	403	2	,	,	PUNCT
ajm-7907	403	3	d.r	d.r	PROPN
ajm-7907	403	4	.	.	PROPN
ajm-7907	403	5	(	(	PUNCT
ajm-7907	403	6	1998	1998	NUM
ajm-7907	403	7	)	)	PUNCT
ajm-7907	403	8	.	.	PUNCT
ajm-7907	404	1	the	the	DET
ajm-7907	404	2	fasb	fasb	PROPN
ajm-7907	404	3	accomplishments	accomplishment	NOUN
ajm-7907	404	4	to	to	ADP
ajm-7907	404	5	date	date	NOUN
ajm-7907	404	6	:	:	PUNCT
ajm-7907	404	7	one	one	NUM
ajm-7907	404	8	participant	participant	NOUN
ajm-7907	404	9	’s	’s	PART
ajm-7907	404	10	views	view	NOUN
ajm-7907	404	11	.	.	PUNCT
ajm-7907	405	1	the	the	DET
ajm-7907	405	2	accounting	account	VERB
ajm-7907	405	3	historians	historian	NOUN
ajm-7907	405	4	journal	journal	NOUN
ajm-7907	405	5	,	,	PUNCT
ajm-7907	405	6	25(2	25(2	NUM
ajm-7907	405	7	)	)	PUNCT
ajm-7907	405	8	,	,	PUNCT
ajm-7907	405	9	151–166	151–166	NUM
ajm-7907	405	10	.	.	PUNCT
ajm-7907	405	11	binz	binz	PROPN
ajm-7907	405	12	,	,	PUNCT
ajm-7907	405	13	o.	o.	PROPN
ajm-7907	405	14	,	,	PUNCT
ajm-7907	405	15	hills	hills	PROPN
ajm-7907	405	16	,	,	PUNCT
ajm-7907	405	17	r.	r.	PROPN
ajm-7907	405	18	,	,	PUNCT
ajm-7907	405	19	&	&	CCONJ
ajm-7907	405	20	kubic	kubic	PROPN
ajm-7907	405	21	,	,	PUNCT
ajm-7907	405	22	m.	m.	NOUN
ajm-7907	405	23	(	(	PUNCT
ajm-7907	405	24	2023	2023	NUM
ajm-7907	405	25	)	)	PUNCT
ajm-7907	405	26	.	.	PUNCT
ajm-7907	406	1	did	do	AUX
ajm-7907	406	2	the	the	DET
ajm-7907	406	3	fasb	fasb	PROPN
ajm-7907	406	4	codification	codification	NOUN
ajm-7907	406	5	reduce	reduce	VERB
ajm-7907	406	6	the	the	DET
ajm-7907	406	7	complexity	complexity	NOUN
ajm-7907	406	8	of	of	ADP
ajm-7907	406	9	applying	apply	VERB
ajm-7907	406	10	u.	u.	PROPN
ajm-7907	406	11	s.	s.	PROPN
ajm-7907	406	12	gaap	gaap	PROPN
ajm-7907	406	13	?	?	PUNCT
ajm-7907	407	1	journal	journal	PROPN
ajm-7907	407	2	of	of	ADP
ajm-7907	407	3	accounting	accounting	NOUN
ajm-7907	407	4	research	research	NOUN
ajm-7907	407	5	,	,	PUNCT
ajm-7907	407	6	61(5	61(5	NUM
ajm-7907	407	7	)	)	PUNCT
ajm-7907	407	8	,	,	PUNCT
ajm-7907	407	9	1479–1530	1479–1530	NUM
ajm-7907	407	10	.	.	PUNCT
ajm-7907	408	1	bischof	bischof	PROPN
ajm-7907	408	2	,	,	PUNCT
ajm-7907	408	3	j.	j.	PROPN
ajm-7907	408	4	,	,	PUNCT
ajm-7907	408	5	daske	daske	PROPN
ajm-7907	408	6	,	,	PUNCT
ajm-7907	408	7	h.	h.	PROPN
ajm-7907	408	8	,	,	PUNCT
ajm-7907	408	9	&	&	CCONJ
ajm-7907	408	10	sextroh	sextroh	PROPN
ajm-7907	408	11	,	,	PUNCT
ajm-7907	408	12	c.	c.	PROPN
ajm-7907	408	13	(	(	PUNCT
ajm-7907	408	14	2014	2014	NUM
ajm-7907	408	15	)	)	PUNCT
ajm-7907	408	16	.	.	PUNCT
ajm-7907	409	1	fair	fair	ADJ
ajm-7907	409	2	value	value	NOUN
ajm-7907	409	3	-	-	PUNCT
ajm-7907	409	4	related	relate	VERB
ajm-7907	409	5	information	information	NOUN
ajm-7907	409	6	in	in	ADP
ajm-7907	409	7	analysis	analysis	NOUN
ajm-7907	409	8	decisions	decision	NOUN
ajm-7907	409	9	processes	process	NOUN
ajm-7907	409	10	:	:	PUNCT
ajm-7907	409	11	evidence	evidence	NOUN
ajm-7907	409	12	from	from	ADP
ajm-7907	409	13	the	the	DET
ajm-7907	409	14	financial	financial	ADJ
ajm-7907	409	15	crisis	crisis	NOUN
ajm-7907	409	16	.	.	PUNCT
ajm-7907	410	1	journal	journal	PROPN
ajm-7907	410	2	of	of	ADP
ajm-7907	410	3	business	business	NOUN
ajm-7907	410	4	finance	finance	PROPN
ajm-7907	410	5	&	&	CCONJ
ajm-7907	410	6	accounting	accounting	PROPN
ajm-7907	410	7	,	,	PUNCT
ajm-7907	410	8	41(3	41(3	NUM
ajm-7907	410	9	–	–	PUNCT
ajm-7907	410	10	4	4	NUM
ajm-7907	410	11	)	)	PUNCT
ajm-7907	410	12	,	,	PUNCT
ajm-7907	410	13	363–400	363–400	NUM
ajm-7907	410	14	.	.	PUNCT
ajm-7907	411	1	blankespoor	blankespoor	PROPN
ajm-7907	411	2	,	,	PUNCT
ajm-7907	411	3	e.	e.	PROPN
ajm-7907	411	4	,	,	PUNCT
ajm-7907	411	5	linsmeier	linsmeier	PROPN
ajm-7907	411	6	,	,	PUNCT
ajm-7907	411	7	t.j	t.j	PROPN
ajm-7907	411	8	.	.	PROPN
ajm-7907	411	9	,	,	PUNCT
ajm-7907	411	10	petroni	petroni	NOUN
ajm-7907	411	11	,	,	PUNCT
ajm-7907	411	12	k.r	k.r	PROPN
ajm-7907	411	13	.	.	PROPN
ajm-7907	411	14	,	,	PUNCT
ajm-7907	411	15	&	&	CCONJ
ajm-7907	411	16	shakespeare	shakespeare	PROPN
ajm-7907	411	17	,	,	PUNCT
ajm-7907	411	18	c.	c.	PROPN
ajm-7907	411	19	(	(	PUNCT
ajm-7907	411	20	2013	2013	NUM
ajm-7907	411	21	)	)	PUNCT
ajm-7907	411	22	,	,	PUNCT
ajm-7907	411	23	fair	fair	ADJ
ajm-7907	411	24	value	value	NOUN
ajm-7907	411	25	accounting	account	VERB
ajm-7907	411	26	for	for	ADP
ajm-7907	411	27	financial	financial	ADJ
ajm-7907	411	28	instruments	instrument	NOUN
ajm-7907	411	29	.	.	PUNCT
ajm-7907	412	1	the	the	DET
ajm-7907	412	2	accounting	accounting	NOUN
ajm-7907	412	3	review	review	NOUN
ajm-7907	412	4	,	,	PUNCT
ajm-7907	412	5	88(4	88(4	NUM
ajm-7907	412	6	)	)	PUNCT
ajm-7907	412	7	,	,	PUNCT
ajm-7907	412	8	1143–1177	1143–1177	NUM
ajm-7907	412	9	.	.	PUNCT
ajm-7907	413	1	blecher	blecher	PROPN
ajm-7907	413	2	,	,	PUNCT
ajm-7907	413	3	c.	c.	PROPN
ajm-7907	413	4	(	(	PUNCT
ajm-7907	413	5	2018	2018	NUM
ajm-7907	413	6	)	)	PUNCT
ajm-7907	413	7	.	.	PUNCT
ajm-7907	414	1	the	the	DET
ajm-7907	414	2	influence	influence	NOUN
ajm-7907	414	3	of	of	ADP
ajm-7907	414	4	uncertainty	uncertainty	NOUN
ajm-7907	414	5	on	on	ADP
ajm-7907	414	6	the	the	DET
ajm-7907	414	7	standard	standard	ADJ
ajm-7907	414	8	-	-	PUNCT
ajm-7907	414	9	setting	set	VERB
ajm-7907	414	10	decision	decision	NOUN
ajm-7907	414	11	between	between	ADP
ajm-7907	414	12	fair	fair	ADJ
ajm-7907	414	13	value	value	NOUN
ajm-7907	414	14	and	and	CCONJ
ajm-7907	414	15	historical	historical	ADJ
ajm-7907	414	16	cost	cost	NOUN
ajm-7907	414	17	accounting	accounting	NOUN
ajm-7907	414	18	under	under	ADP
ajm-7907	414	19	asymmetric	asymmetric	ADJ
ajm-7907	414	20	information	information	NOUN
ajm-7907	414	21	.	.	PUNCT
ajm-7907	415	1	review	review	NOUN
ajm-7907	415	2	of	of	ADP
ajm-7907	415	3	quantitative	quantitative	ADJ
ajm-7907	415	4	finance	finance	NOUN
ajm-7907	415	5	and	and	CCONJ
ajm-7907	415	6	accounting	accounting	NOUN
ajm-7907	415	7	,	,	PUNCT
ajm-7907	415	8	53(1	53(1	NOUN
ajm-7907	415	9	)	)	PUNCT
ajm-7907	415	10	,	,	PUNCT
ajm-7907	415	11	47–72	47–72	NUM
ajm-7907	415	12	.	.	PUNCT
ajm-7907	416	1	bowen	bowen	PROPN
ajm-7907	416	2	,	,	PUNCT
ajm-7907	416	3	r.m	r.m	PROPN
ajm-7907	416	4	.	.	PROPN
ajm-7907	416	5	,	,	PUNCT
ajm-7907	416	6	&	&	CCONJ
ajm-7907	416	7	khan	khan	PROPN
ajm-7907	416	8	,	,	PUNCT
ajm-7907	416	9	u.	u.	PROPN
ajm-7907	416	10	(	(	PUNCT
ajm-7907	416	11	2014	2014	NUM
ajm-7907	416	12	)	)	PUNCT
ajm-7907	416	13	.	.	PUNCT
ajm-7907	417	1	market	market	NOUN
ajm-7907	417	2	reactions	reaction	NOUN
ajm-7907	417	3	to	to	ADP
ajm-7907	417	4	policy	policy	NOUN
ajm-7907	417	5	deliberations	deliberation	NOUN
ajm-7907	417	6	on	on	ADP
ajm-7907	417	7	fair	fair	ADJ
ajm-7907	417	8	value	value	NOUN
ajm-7907	417	9	accounting	accounting	NOUN
ajm-7907	417	10	and	and	CCONJ
ajm-7907	417	11	impairment	impairment	ADJ
ajm-7907	417	12	rules	rule	NOUN
ajm-7907	417	13	during	during	ADP
ajm-7907	417	14	the	the	DET
ajm-7907	417	15	financial	financial	ADJ
ajm-7907	417	16	crisis	crisis	NOUN
ajm-7907	417	17	of	of	ADP
ajm-7907	417	18	2008	2008	NUM
ajm-7907	417	19	-	-	SYM
ajm-7907	417	20	2009	2009	NUM
ajm-7907	417	21	.	.	PUNCT
ajm-7907	418	1	journal	journal	NOUN
ajm-7907	418	2	of	of	ADP
ajm-7907	418	3	accounting	accounting	NOUN
ajm-7907	418	4	and	and	CCONJ
ajm-7907	418	5	public	public	ADJ
ajm-7907	418	6	policy	policy	NOUN
ajm-7907	418	7	,	,	PUNCT
ajm-7907	418	8	33(3	33(3	NOUN
ajm-7907	418	9	)	)	PUNCT
ajm-7907	418	10	,	,	PUNCT
ajm-7907	418	11	233–259	233–259	NUM
ajm-7907	418	12	.	.	PUNCT
ajm-7907	419	1	cardao	cardao	ADJ
ajm-7907	419	2	-	-	PUNCT
ajm-7907	419	3	pita	pita	NOUN
ajm-7907	419	4	,	,	PUNCT
ajm-7907	419	5	t.	t.	PROPN
ajm-7907	419	6	(	(	PUNCT
ajm-7907	419	7	2024	2024	NUM
ajm-7907	419	8	)	)	PUNCT
ajm-7907	419	9	.	.	PUNCT
ajm-7907	420	1	fair	fair	ADJ
ajm-7907	420	2	value	value	NOUN
ajm-7907	420	3	accounting	accounting	NOUN
ajm-7907	420	4	and	and	CCONJ
ajm-7907	420	5	untraceable	untraceable	ADJ
ajm-7907	420	6	financial	financial	ADJ
ajm-7907	420	7	crime	crime	NOUN
ajm-7907	420	8	.	.	PUNCT
ajm-7907	421	1	journal	journal	NOUN
ajm-7907	421	2	of	of	ADP
ajm-7907	421	3	financial	financial	ADJ
ajm-7907	421	4	crime	crime	NOUN
ajm-7907	421	5	,	,	PUNCT
ajm-7907	421	6	3(2	3(2	NUM
ajm-7907	421	7	)	)	PUNCT
ajm-7907	421	8	,	,	PUNCT
ajm-7907	421	9	661–680	661–680	NUM
ajm-7907	421	10	.	.	PUNCT
ajm-7907	422	1	cascini	cascini	PROPN
ajm-7907	422	2	,	,	PUNCT
ajm-7907	422	3	k.	k.	PROPN
ajm-7907	422	4	,	,	PUNCT
ajm-7907	422	5	&	&	CCONJ
ajm-7907	422	6	delfavero	delfavero	PROPN
ajm-7907	422	7	,	,	PUNCT
ajm-7907	422	8	a.	a.	NOUN
ajm-7907	422	9	(	(	PUNCT
ajm-7907	422	10	2011	2011	NUM
ajm-7907	422	11	)	)	PUNCT
ajm-7907	422	12	.	.	PUNCT
ajm-7907	423	1	the	the	DET
ajm-7907	423	2	evaluation	evaluation	NOUN
ajm-7907	423	3	of	of	ADP
ajm-7907	423	4	the	the	DET
ajm-7907	423	5	implementation	implementation	NOUN
ajm-7907	423	6	of	of	ADP
ajm-7907	423	7	fair	fair	ADJ
ajm-7907	423	8	value	value	NOUN
ajm-7907	423	9	accounting	accounting	NOUN
ajm-7907	423	10	:	:	PUNCT
ajm-7907	423	11	impact	impact	NOUN
ajm-7907	423	12	on	on	ADP
ajm-7907	423	13	financial	financial	ADJ
ajm-7907	423	14	reporting	reporting	NOUN
ajm-7907	423	15	.	.	PUNCT
ajm-7907	424	1	journal	journal	NOUN
ajm-7907	424	2	of	of	ADP
ajm-7907	424	3	business	business	NOUN
ajm-7907	424	4	and	and	CCONJ
ajm-7907	424	5	economics	economic	NOUN
ajm-7907	424	6	research	research	NOUN
ajm-7907	424	7	,	,	PUNCT
ajm-7907	424	8	9(1	9(1	NUM
ajm-7907	424	9	)	)	PUNCT
ajm-7907	424	10	,	,	PUNCT
ajm-7907	424	11	1–16	1–16	PROPN
ajm-7907	424	12	.	.	PUNCT
ajm-7907	425	1	cho	cho	PROPN
ajm-7907	425	2	,	,	PUNCT
ajm-7907	425	3	m.k	m.k	PROPN
ajm-7907	425	4	.	.	PROPN
ajm-7907	425	5	,	,	PUNCT
ajm-7907	425	6	&	&	CCONJ
ajm-7907	425	7	kang	kang	PROPN
ajm-7907	425	8	,	,	PUNCT
ajm-7907	425	9	m.	m.	NOUN
ajm-7907	425	10	(	(	PUNCT
ajm-7907	425	11	2024	2024	NUM
ajm-7907	425	12	)	)	PUNCT
ajm-7907	425	13	.	.	PUNCT
ajm-7907	426	1	executives	executive	NOUN
ajm-7907	426	2	implicated	implicate	VERB
ajm-7907	426	3	in	in	ADP
ajm-7907	426	4	financial	financial	ADJ
ajm-7907	426	5	reporting	reporting	NOUN
ajm-7907	426	6	fraud	fraud	NOUN
ajm-7907	426	7	and	and	CCONJ
ajm-7907	426	8	firm	firm	NOUN
ajm-7907	426	9	’s	’s	PART
ajm-7907	426	10	investment	investment	NOUN
ajm-7907	426	11	decisions	decision	NOUN
ajm-7907	426	12	.	.	PUNCT
ajm-7907	427	1	sustainability	sustainability	NOUN
ajm-7907	427	2	,	,	PUNCT
ajm-7907	427	3	16(11	16(11	NUM
ajm-7907	427	4	)	)	PUNCT
ajm-7907	427	5	,	,	PUNCT
ajm-7907	427	6	4865–4888	4865–4888	NUM
ajm-7907	427	7	christensen	christensen	PROPN
ajm-7907	427	8	,	,	PUNCT
ajm-7907	427	9	h.b	h.b	PROPN
ajm-7907	427	10	.	.	PROPN
ajm-7907	427	11	,	,	PUNCT
ajm-7907	427	12	&	&	CCONJ
ajm-7907	427	13	nikolaev	nikolaev	ADV
ajm-7907	427	14	,	,	PUNCT
ajm-7907	427	15	v.v	v.v	PROPN
ajm-7907	427	16	.	.	PROPN
ajm-7907	427	17	(	(	PUNCT
ajm-7907	427	18	2013	2013	NUM
ajm-7907	427	19	)	)	PUNCT
ajm-7907	427	20	.	.	PUNCT
ajm-7907	428	1	does	do	AUX
ajm-7907	428	2	fair	fair	ADJ
ajm-7907	428	3	value	value	NOUN
ajm-7907	428	4	accounting	accounting	NOUN
ajm-7907	428	5	for	for	ADP
ajm-7907	428	6	non	non	ADJ
ajm-7907	428	7	-	-	ADJ
ajm-7907	428	8	financial	financial	ADJ
ajm-7907	428	9	assets	asset	NOUN
ajm-7907	428	10	pass	pass	VERB
ajm-7907	428	11	the	the	DET
ajm-7907	428	12	market	market	NOUN
ajm-7907	428	13	test	test	NOUN
ajm-7907	428	14	?	?	PUNCT
ajm-7907	429	1	review	review	NOUN
ajm-7907	429	2	of	of	ADP
ajm-7907	429	3	accounting	accounting	NOUN
ajm-7907	429	4	studies	study	NOUN
ajm-7907	429	5	,	,	PUNCT
ajm-7907	429	6	18	18	NUM
ajm-7907	429	7	,	,	PUNCT
ajm-7907	429	8	734–775	734–775	NUM
ajm-7907	429	9	.	.	PUNCT
ajm-7907	430	1	chung	chung	PROPN
ajm-7907	430	2	,	,	PUNCT
ajm-7907	430	3	s.g	s.g	PROPN
ajm-7907	430	4	.	.	PROPN
ajm-7907	430	5	,	,	PUNCT
ajm-7907	430	6	lee	lee	PROPN
ajm-7907	430	7	,	,	PUNCT
ajm-7907	430	8	c.	c.	PROPN
ajm-7907	430	9	,	,	PUNCT
ajm-7907	430	10	lobo	lobo	PROPN
ajm-7907	430	11	,	,	PUNCT
ajm-7907	430	12	g.j	g.j	PROPN
ajm-7907	430	13	.	.	PROPN
ajm-7907	430	14	,	,	PUNCT
ajm-7907	430	15	&	&	CCONJ
ajm-7907	430	16	yong	yong	PROPN
ajm-7907	430	17	,	,	PUNCT
ajm-7907	430	18	k.o	k.o	PROPN
ajm-7907	430	19	.	.	PROPN
ajm-7907	430	20	(	(	PUNCT
ajm-7907	430	21	2023	2023	NUM
ajm-7907	430	22	)	)	PUNCT
ajm-7907	430	23	.	.	PUNCT
ajm-7907	431	1	valuation	valuation	NOUN
ajm-7907	431	2	implications	implication	NOUN
ajm-7907	431	3	of	of	ADP
ajm-7907	431	4	fas	fas	PROPN
ajm-7907	431	5	159	159	NUM
ajm-7907	431	6	reported	report	VERB
ajm-7907	431	7	gains	gain	NOUN
ajm-7907	431	8	and	and	CCONJ
ajm-7907	431	9	losses	loss	NOUN
ajm-7907	431	10	from	from	ADP
ajm-7907	431	11	fair	fair	ADJ
ajm-7907	431	12	value	value	NOUN
ajm-7907	431	13	accounting	accounting	NOUN
ajm-7907	431	14	for	for	ADP
ajm-7907	431	15	liabilities	liability	NOUN
ajm-7907	431	16	.	.	PUNCT
ajm-7907	432	1	journal	journal	NOUN
ajm-7907	432	2	of	of	ADP
ajm-7907	432	3	accounting	accounting	NOUN
ajm-7907	432	4	,	,	PUNCT
ajm-7907	432	5	auditing	auditing	NOUN
ajm-7907	432	6	&	&	CCONJ
ajm-7907	432	7	finance	finance	NOUN
ajm-7907	432	8	,	,	PUNCT
ajm-7907	432	9	38(4	38(4	NUM
ajm-7907	432	10	)	)	PUNCT
ajm-7907	432	11	,	,	PUNCT
ajm-7907	432	12	833–856	833–856	NUM
ajm-7907	432	13	doi.org/10.1177/0148558x211017837	doi.org/10.1177/0148558x211017837	NOUN
ajm-7907	432	14	coetsee	coetsee	NOUN
ajm-7907	432	15	,	,	PUNCT
ajm-7907	432	16	d.	d.	PROPN
ajm-7907	432	17	(	(	PUNCT
ajm-7907	432	18	2010	2010	NUM
ajm-7907	432	19	)	)	PUNCT
ajm-7907	432	20	.	.	PUNCT
ajm-7907	433	1	the	the	DET
ajm-7907	433	2	role	role	NOUN
ajm-7907	433	3	of	of	ADP
ajm-7907	433	4	accounting	accounting	NOUN
ajm-7907	433	5	theory	theory	NOUN
ajm-7907	433	6	in	in	ADP
ajm-7907	433	7	the	the	DET
ajm-7907	433	8	development	development	NOUN
ajm-7907	433	9	of	of	ADP
ajm-7907	433	10	accounting	accounting	NOUN
ajm-7907	433	11	principles	principle	NOUN
ajm-7907	433	12	.	.	PUNCT
ajm-7907	434	1	accountancy	accountancy	NOUN
ajm-7907	434	2	research	research	NOUN
ajm-7907	434	3	,	,	PUNCT
ajm-7907	434	4	18(1	18(1	NUM
ajm-7907	434	5	)	)	PUNCT
ajm-7907	434	6	,	,	PUNCT
ajm-7907	434	7	1–16	1–16	PROPN
ajm-7907	434	8	.	.	PUNCT
ajm-7907	435	1	collins	collins	PROPN
ajm-7907	435	2	,	,	PUNCT
ajm-7907	435	3	s.	s.	PROPN
ajm-7907	435	4	(	(	PUNCT
ajm-7907	435	5	2020	2020	NUM
ajm-7907	435	6	)	)	PUNCT
ajm-7907	435	7	.	.	PUNCT
ajm-7907	436	1	skills	skill	NOUN
ajm-7907	436	2	for	for	ADP
ajm-7907	436	3	accounting	accounting	NOUN
ajm-7907	436	4	research	research	NOUN
ajm-7907	436	5	.	.	PUNCT
ajm-7907	437	1	westmont	westmont	PROPN
ajm-7907	437	2	,	,	PUNCT
ajm-7907	437	3	il	il	PROPN
ajm-7907	437	4	.	.	PROPN
ajm-7907	437	5	cambridge	cambridge	PROPN
ajm-7907	437	6	business	business	PROPN
ajm-7907	437	7	publishing	publishing	NOUN
ajm-7907	437	8	.	.	PUNCT
ajm-7907	438	1	cristea	cristea	NOUN
ajm-7907	438	2	,	,	PUNCT
ajm-7907	438	3	v.g	v.g	PROPN
ajm-7907	438	4	.	.	PROPN
ajm-7907	438	5	(	(	PUNCT
ajm-7907	438	6	2018	2018	NUM
ajm-7907	438	7	)	)	PUNCT
ajm-7907	438	8	.	.	PUNCT
ajm-7907	439	1	historical	historical	ADJ
ajm-7907	439	2	cost	cost	NOUN
ajm-7907	439	3	accounting	accounting	NOUN
ajm-7907	439	4	or	or	CCONJ
ajm-7907	439	5	fair	fair	ADJ
ajm-7907	439	6	value	value	NOUN
ajm-7907	439	7	accounting	accounting	NOUN
ajm-7907	439	8	:	:	PUNCT
ajm-7907	439	9	historical	historical	ADJ
ajm-7907	439	10	perspective	perspective	NOUN
ajm-7907	439	11	.	.	PUNCT
ajm-7907	440	1	challenges	challenge	NOUN
ajm-7907	440	2	of	of	ADP
ajm-7907	440	3	the	the	DET
ajm-7907	440	4	knowledge	knowledge	NOUN
ajm-7907	440	5	society	society	NOUN
ajm-7907	440	6	,	,	PUNCT
ajm-7907	440	7	842–845	842–845	NUM
ajm-7907	440	8	.	.	PUNCT
ajm-7907	441	1	emerson	emerson	PROPN
ajm-7907	441	2	,	,	PUNCT
ajm-7907	441	3	d.j	d.j	PROPN
ajm-7907	441	4	.	.	PROPN
ajm-7907	441	5	,	,	PUNCT
ajm-7907	441	6	karim	karim	PROPN
ajm-7907	441	7	,	,	PUNCT
ajm-7907	441	8	k.e	k.e	PROPN
ajm-7907	441	9	.	.	PROPN
ajm-7907	441	10	,	,	PUNCT
ajm-7907	441	11	&	&	CCONJ
ajm-7907	441	12	rutledge	rutledge	PROPN
ajm-7907	441	13	,	,	PUNCT
ajm-7907	441	14	r.w	r.w	PROPN
ajm-7907	441	15	.	.	PROPN
ajm-7907	441	16	(	(	PUNCT
ajm-7907	441	17	2010	2010	NUM
ajm-7907	441	18	)	)	PUNCT
ajm-7907	441	19	.	.	PUNCT
ajm-7907	442	1	fair	fair	ADJ
ajm-7907	442	2	value	value	NOUN
ajm-7907	442	3	accounting	accounting	NOUN
ajm-7907	442	4	:	:	PUNCT
ajm-7907	442	5	a	a	DET
ajm-7907	442	6	historical	historical	ADJ
ajm-7907	442	7	review	review	NOUN
ajm-7907	442	8	of	of	ADP
ajm-7907	442	9	the	the	DET
ajm-7907	442	10	most	most	ADV
ajm-7907	442	11	controversial	controversial	ADJ
ajm-7907	442	12	accounting	accounting	NOUN
ajm-7907	442	13	issue	issue	NOUN
ajm-7907	442	14	in	in	ADP
ajm-7907	442	15	decades	decade	NOUN
ajm-7907	442	16	.	.	PUNCT
ajm-7907	443	1	journal	journal	PROPN
ajm-7907	443	2	of	of	ADP
ajm-7907	443	3	business	business	PROPN
ajm-7907	443	4	&	&	CCONJ
ajm-7907	443	5	economics	economics	PROPN
ajm-7907	443	6	research	research	PROPN
ajm-7907	443	7	,	,	PUNCT
ajm-7907	443	8	8(4	8(4	NUM
ajm-7907	443	9	)	)	PUNCT
ajm-7907	443	10	,	,	PUNCT
ajm-7907	443	11	77–85	77–85	NUM
ajm-7907	443	12	.	.	PUNCT
ajm-7907	444	1	financial	financial	ADJ
ajm-7907	444	2	accounting	accounting	NOUN
ajm-7907	444	3	standards	standards	PROPN
ajm-7907	444	4	board	board	NOUN
ajm-7907	444	5	(	(	PUNCT
ajm-7907	444	6	fasb	fasb	PROPN
ajm-7907	444	7	)	)	PUNCT
ajm-7907	444	8	.	.	PUNCT
ajm-7907	445	1	(	(	PUNCT
ajm-7907	445	2	1975	1975	NUM
ajm-7907	445	3	)	)	PUNCT
ajm-7907	445	4	.	.	PUNCT
ajm-7907	446	1	sfas	sfas	PROPN
ajm-7907	446	2	no	no	INTJ
ajm-7907	446	3	.	.	PROPN
ajm-7907	446	4	12	12	NUM
ajm-7907	446	5	,	,	PUNCT
ajm-7907	446	6	accounting	account	VERB
ajm-7907	446	7	for	for	ADP
ajm-7907	446	8	certain	certain	ADJ
ajm-7907	446	9	marketable	marketable	ADJ
ajm-7907	446	10	securities	security	NOUN
ajm-7907	446	11	.	.	PUNCT
ajm-7907	447	1	statement	statement	NOUN
ajm-7907	447	2	of	of	ADP
ajm-7907	447	3	financial	financial	ADJ
ajm-7907	447	4	accounting	accounting	NOUN
ajm-7907	447	5	standards	standard	NOUN
ajm-7907	447	6	.	.	PUNCT
ajm-7907	448	1	norwalk	norwalk	NOUN
ajm-7907	448	2	,	,	PUNCT
ajm-7907	448	3	ct	ct	PROPN
ajm-7907	448	4	.	.	PUNCT
ajm-7907	448	5	fasb	fasb	PROPN
ajm-7907	448	6	.	.	PUNCT
ajm-7907	449	1	78	78	NUM
ajm-7907	449	2	american	american	ADJ
ajm-7907	449	3	journal	journal	NOUN
ajm-7907	449	4	of	of	ADP
ajm-7907	449	5	management	management	NOUN
ajm-7907	449	6	vol	vol	NOUN
ajm-7907	449	7	.	.	PUNCT
ajm-7907	449	8	25(4	25(4	NOUN
ajm-7907	449	9	)	)	PUNCT
ajm-7907	449	10	2025	2025	NUM
ajm-7907	449	11	financial	financial	ADJ
ajm-7907	449	12	accounting	accounting	NOUN
ajm-7907	449	13	standards	standard	NOUN
ajm-7907	449	14	board	board	NOUN
ajm-7907	449	15	(	(	PUNCT
ajm-7907	449	16	fasb	fasb	PROPN
ajm-7907	449	17	)	)	PUNCT
ajm-7907	449	18	.	.	PUNCT
ajm-7907	450	1	(	(	PUNCT
ajm-7907	450	2	1991	1991	NUM
ajm-7907	450	3	)	)	PUNCT
ajm-7907	450	4	.	.	PUNCT
ajm-7907	451	1	sfas	sfas	PROPN
ajm-7907	452	1	no	no	INTJ
ajm-7907	452	2	.	.	PROPN
ajm-7907	453	1	107	107	NUM
ajm-7907	453	2	,	,	PUNCT
ajm-7907	453	3	disclosures	disclosure	NOUN
ajm-7907	453	4	about	about	ADP
ajm-7907	453	5	fair	fair	ADJ
ajm-7907	453	6	value	value	NOUN
ajm-7907	453	7	of	of	ADP
ajm-7907	453	8	financial	financial	ADJ
ajm-7907	453	9	instruments	instrument	NOUN
ajm-7907	453	10	.	.	PUNCT
ajm-7907	454	1	statement	statement	NOUN
ajm-7907	454	2	of	of	ADP
ajm-7907	454	3	financial	financial	ADJ
ajm-7907	454	4	accounting	accounting	NOUN
ajm-7907	454	5	standards	standard	NOUN
ajm-7907	454	6	.	.	PUNCT
ajm-7907	455	1	norwalk	norwalk	NOUN
ajm-7907	455	2	,	,	PUNCT
ajm-7907	455	3	ct	ct	PROPN
ajm-7907	455	4	.	.	PUNCT
ajm-7907	455	5	fasb	fasb	PROPN
ajm-7907	455	6	.	.	PUNCT
ajm-7907	456	1	financial	financial	ADJ
ajm-7907	456	2	accounting	accounting	NOUN
ajm-7907	456	3	standards	standards	PROPN
ajm-7907	456	4	board	board	NOUN
ajm-7907	456	5	(	(	PUNCT
ajm-7907	456	6	fasb	fasb	PROPN
ajm-7907	456	7	)	)	PUNCT
ajm-7907	456	8	.	.	PUNCT
ajm-7907	457	1	(	(	PUNCT
ajm-7907	457	2	1993	1993	NUM
ajm-7907	457	3	)	)	PUNCT
ajm-7907	457	4	.	.	PUNCT
ajm-7907	458	1	sfas	sfas	PROPN
ajm-7907	459	1	no	no	INTJ
ajm-7907	459	2	.	.	NOUN
ajm-7907	459	3	115	115	NUM
ajm-7907	459	4	,	,	PUNCT
ajm-7907	459	5	the	the	DET
ajm-7907	459	6	fair	fair	ADJ
ajm-7907	459	7	value	value	NOUN
ajm-7907	459	8	option	option	NOUN
ajm-7907	459	9	for	for	ADP
ajm-7907	459	10	financial	financial	ADJ
ajm-7907	459	11	assets	asset	NOUN
ajm-7907	459	12	and	and	CCONJ
ajm-7907	459	13	financial	financial	ADJ
ajm-7907	459	14	liabilities	liability	NOUN
ajm-7907	459	15	.	.	PUNCT
ajm-7907	460	1	statement	statement	NOUN
ajm-7907	460	2	of	of	ADP
ajm-7907	460	3	financial	financial	ADJ
ajm-7907	460	4	accounting	accounting	NOUN
ajm-7907	460	5	standards	standard	NOUN
ajm-7907	460	6	.	.	PUNCT
ajm-7907	461	1	norwalk	norwalk	NOUN
ajm-7907	461	2	,	,	PUNCT
ajm-7907	461	3	ct	ct	PROPN
ajm-7907	461	4	.	.	PUNCT
ajm-7907	461	5	fasb	fasb	PROPN
ajm-7907	461	6	.	.	PUNCT
ajm-7907	462	1	financial	financial	ADJ
ajm-7907	462	2	accounting	accounting	NOUN
ajm-7907	462	3	standards	standards	PROPN
ajm-7907	462	4	board	board	NOUN
ajm-7907	462	5	(	(	PUNCT
ajm-7907	462	6	fasb	fasb	PROPN
ajm-7907	462	7	)	)	PUNCT
ajm-7907	462	8	.	.	PUNCT
ajm-7907	463	1	(	(	PUNCT
ajm-7907	463	2	1994	1994	NUM
ajm-7907	463	3	)	)	PUNCT
ajm-7907	463	4	.	.	PUNCT
ajm-7907	464	1	sfas	sfas	PROPN
ajm-7907	464	2	no	no	INTJ
ajm-7907	464	3	.	.	PUNCT
ajm-7907	465	1	119	119	NUM
ajm-7907	465	2	:	:	PUNCT
ajm-7907	465	3	disclosure	disclosure	NOUN
ajm-7907	465	4	about	about	ADP
ajm-7907	465	5	derivative	derivative	ADJ
ajm-7907	465	6	financial	financial	ADJ
ajm-7907	465	7	instruments	instrument	NOUN
ajm-7907	465	8	and	and	CCONJ
ajm-7907	465	9	fair	fair	ADJ
ajm-7907	465	10	value	value	NOUN
ajm-7907	465	11	of	of	ADP
ajm-7907	465	12	financial	financial	ADJ
ajm-7907	465	13	instruments	instrument	NOUN
ajm-7907	465	14	.	.	PUNCT
ajm-7907	466	1	statement	statement	NOUN
ajm-7907	466	2	of	of	ADP
ajm-7907	466	3	financial	financial	ADJ
ajm-7907	466	4	accounting	accounting	NOUN
ajm-7907	466	5	standards	standard	NOUN
ajm-7907	466	6	.	.	PUNCT
ajm-7907	467	1	norwalk	norwalk	PROPN
ajm-7907	467	2	ct	ct	PROPN
ajm-7907	467	3	,	,	PUNCT
ajm-7907	467	4	fasb	fasb	NOUN
ajm-7907	467	5	.	.	PUNCT
ajm-7907	468	1	financial	financial	ADJ
ajm-7907	468	2	accounting	accounting	NOUN
ajm-7907	468	3	standards	standards	PROPN
ajm-7907	468	4	board	board	NOUN
ajm-7907	468	5	(	(	PUNCT
ajm-7907	468	6	fasb	fasb	PROPN
ajm-7907	468	7	)	)	PUNCT
ajm-7907	468	8	.	.	PUNCT
ajm-7907	469	1	(	(	PUNCT
ajm-7907	469	2	2006	2006	NUM
ajm-7907	469	3	)	)	PUNCT
ajm-7907	469	4	.	.	PUNCT
ajm-7907	470	1	sfas	sfas	PROPN
ajm-7907	471	1	no	no	INTJ
ajm-7907	471	2	.	.	PROPN
ajm-7907	472	1	157	157	NUM
ajm-7907	472	2	:	:	PUNCT
ajm-7907	472	3	fair	fair	ADJ
ajm-7907	472	4	value	value	NOUN
ajm-7907	472	5	measures	measure	NOUN
ajm-7907	472	6	.	.	PUNCT
ajm-7907	473	1	statement	statement	NOUN
ajm-7907	473	2	of	of	ADP
ajm-7907	473	3	financial	financial	ADJ
ajm-7907	473	4	accounting	accounting	NOUN
ajm-7907	473	5	standards	standard	NOUN
ajm-7907	473	6	.	.	PUNCT
ajm-7907	474	1	norwalk	norwalk	PROPN
ajm-7907	474	2	ct	ct	PROPN
ajm-7907	474	3	,	,	PUNCT
ajm-7907	474	4	fasb	fasb	NOUN
ajm-7907	474	5	.	.	PUNCT
ajm-7907	475	1	financial	financial	ADJ
ajm-7907	475	2	accounting	accounting	NOUN
ajm-7907	475	3	standards	standards	PROPN
ajm-7907	475	4	board	board	NOUN
ajm-7907	475	5	(	(	PUNCT
ajm-7907	475	6	fasb	fasb	PROPN
ajm-7907	475	7	)	)	PUNCT
ajm-7907	475	8	.	.	PUNCT
ajm-7907	476	1	(	(	PUNCT
ajm-7907	476	2	2007	2007	NUM
ajm-7907	476	3	)	)	PUNCT
ajm-7907	476	4	.	.	PUNCT
ajm-7907	477	1	sfas	sfas	PROPN
ajm-7907	477	2	no	no	INTJ
ajm-7907	477	3	.	.	PROPN
ajm-7907	477	4	159	159	NUM
ajm-7907	477	5	:	:	PUNCT
ajm-7907	477	6	the	the	DET
ajm-7907	477	7	fair	fair	ADJ
ajm-7907	477	8	value	value	NOUN
ajm-7907	477	9	options	option	NOUN
ajm-7907	477	10	for	for	ADP
ajm-7907	477	11	financial	financial	ADJ
ajm-7907	477	12	assets	asset	NOUN
ajm-7907	477	13	and	and	CCONJ
ajm-7907	477	14	financial	financial	ADJ
ajm-7907	477	15	liabilities	liability	NOUN
ajm-7907	477	16	.	.	PUNCT
ajm-7907	478	1	statement	statement	NOUN
ajm-7907	478	2	of	of	ADP
ajm-7907	478	3	financial	financial	ADJ
ajm-7907	478	4	accounting	accounting	NOUN
ajm-7907	478	5	standards	standard	NOUN
ajm-7907	478	6	.	.	PUNCT
ajm-7907	479	1	norwalk	norwalk	PROPN
ajm-7907	479	2	ct	ct	PROPN
ajm-7907	479	3	,	,	PUNCT
ajm-7907	479	4	fasb	fasb	NOUN
ajm-7907	479	5	.	.	PUNCT
ajm-7907	480	1	financial	financial	ADJ
ajm-7907	480	2	accounting	accounting	NOUN
ajm-7907	480	3	standards	standards	PROPN
ajm-7907	480	4	board	board	NOUN
ajm-7907	480	5	(	(	PUNCT
ajm-7907	480	6	fasb	fasb	PROPN
ajm-7907	480	7	)	)	PUNCT
ajm-7907	480	8	.	.	PUNCT
ajm-7907	481	1	(	(	PUNCT
ajm-7907	481	2	2009a	2009a	NUM
ajm-7907	481	3	)	)	PUNCT
ajm-7907	481	4	.	.	PUNCT
ajm-7907	482	1	asc	asc	PROPN
ajm-7907	482	2	320	320	NUM
ajm-7907	482	3	investments	investment	NOUN
ajm-7907	482	4	.	.	PUNCT
ajm-7907	483	1	accounting	accounting	NOUN
ajm-7907	483	2	standards	standard	NOUN
ajm-7907	483	3	codification	codification	NOUN
ajm-7907	483	4	.	.	PUNCT
ajm-7907	484	1	norwalk	norwalk	NOUN
ajm-7907	484	2	,	,	PUNCT
ajm-7907	484	3	ct	ct	PRON
ajm-7907	484	4	:	:	PUNCT
ajm-7907	484	5	fasb	fasb	NOUN
ajm-7907	484	6	.	.	PUNCT
ajm-7907	485	1	financial	financial	ADJ
ajm-7907	485	2	accounting	accounting	NOUN
ajm-7907	485	3	standards	standards	PROPN
ajm-7907	485	4	board	board	NOUN
ajm-7907	485	5	(	(	PUNCT
ajm-7907	485	6	fasb	fasb	PROPN
ajm-7907	485	7	)	)	PUNCT
ajm-7907	485	8	.	.	PUNCT
ajm-7907	486	1	(	(	PUNCT
ajm-7907	486	2	2009b	2009b	NUM
ajm-7907	486	3	)	)	PUNCT
ajm-7907	486	4	.	.	PUNCT
ajm-7907	487	1	asc	asc	PROPN
ajm-7907	487	2	330	330	NUM
ajm-7907	487	3	inventory	inventory	NOUN
ajm-7907	487	4	.	.	PUNCT
ajm-7907	488	1	accounting	accounting	NOUN
ajm-7907	488	2	standards	standard	NOUN
ajm-7907	488	3	codification	codification	NOUN
ajm-7907	488	4	.	.	PUNCT
ajm-7907	489	1	norwalk	norwalk	NOUN
ajm-7907	489	2	,	,	PUNCT
ajm-7907	489	3	ct	ct	PRON
ajm-7907	489	4	:	:	PUNCT
ajm-7907	489	5	fasb	fasb	NOUN
ajm-7907	489	6	.	.	PUNCT
ajm-7907	490	1	financial	financial	ADJ
ajm-7907	490	2	accounting	accounting	NOUN
ajm-7907	490	3	standards	standards	PROPN
ajm-7907	490	4	board	board	NOUN
ajm-7907	490	5	(	(	PUNCT
ajm-7907	490	6	fasb	fasb	PROPN
ajm-7907	490	7	)	)	PUNCT
ajm-7907	490	8	.	.	PUNCT
ajm-7907	491	1	(	(	PUNCT
ajm-7907	491	2	2009c	2009c	NUM
ajm-7907	491	3	)	)	PUNCT
ajm-7907	491	4	.	.	PUNCT
ajm-7907	492	1	asc	asc	PROPN
ajm-7907	492	2	360	360	NUM
ajm-7907	492	3	property	property	NOUN
ajm-7907	492	4	,	,	PUNCT
ajm-7907	492	5	plant	plant	NOUN
ajm-7907	492	6	and	and	CCONJ
ajm-7907	492	7	equipment	equipment	NOUN
ajm-7907	492	8	.	.	PUNCT
ajm-7907	493	1	accounting	accounting	NOUN
ajm-7907	493	2	standards	standard	NOUN
ajm-7907	493	3	codification	codification	NOUN
ajm-7907	493	4	.	.	PUNCT
ajm-7907	494	1	norwalk	norwalk	NOUN
ajm-7907	494	2	,	,	PUNCT
ajm-7907	494	3	ct	ct	PRON
ajm-7907	494	4	:	:	PUNCT
ajm-7907	494	5	fasb	fasb	NOUN
ajm-7907	494	6	.	.	PUNCT
ajm-7907	495	1	financial	financial	ADJ
ajm-7907	495	2	accounting	accounting	NOUN
ajm-7907	495	3	standards	standards	PROPN
ajm-7907	495	4	board	board	NOUN
ajm-7907	495	5	(	(	PUNCT
ajm-7907	495	6	fasb	fasb	PROPN
ajm-7907	495	7	)	)	PUNCT
ajm-7907	495	8	.	.	PUNCT
ajm-7907	496	1	(	(	PUNCT
ajm-7907	496	2	2009d	2009d	NUM
ajm-7907	496	3	)	)	PUNCT
ajm-7907	496	4	.	.	PUNCT
ajm-7907	497	1	asc	asc	PROPN
ajm-7907	497	2	815	815	NUM
ajm-7907	497	3	derivatives	derivative	NOUN
ajm-7907	497	4	and	and	CCONJ
ajm-7907	497	5	hedging	hedging	NOUN
ajm-7907	497	6	.	.	PUNCT
ajm-7907	498	1	accounting	accounting	NOUN
ajm-7907	498	2	standards	standard	NOUN
ajm-7907	498	3	codification	codification	NOUN
ajm-7907	498	4	.	.	PUNCT
ajm-7907	499	1	norwalk	norwalk	NOUN
ajm-7907	499	2	,	,	PUNCT
ajm-7907	499	3	ct	ct	PRON
ajm-7907	499	4	:	:	PUNCT
ajm-7907	499	5	fasb	fasb	NOUN
ajm-7907	499	6	.	.	PUNCT
ajm-7907	500	1	financial	financial	ADJ
ajm-7907	500	2	accounting	accounting	NOUN
ajm-7907	500	3	standards	standards	PROPN
ajm-7907	500	4	board	board	NOUN
ajm-7907	500	5	(	(	PUNCT
ajm-7907	500	6	fasb	fasb	PROPN
ajm-7907	500	7	)	)	PUNCT
ajm-7907	500	8	.	.	PUNCT
ajm-7907	501	1	(	(	PUNCT
ajm-7907	501	2	2009e	2009e	NUM
ajm-7907	501	3	)	)	PUNCT
ajm-7907	501	4	.	.	PUNCT
ajm-7907	502	1	asc	asc	PROPN
ajm-7907	502	2	820	820	NUM
ajm-7907	502	3	fair	fair	ADJ
ajm-7907	502	4	value	value	NOUN
ajm-7907	502	5	measures	measure	NOUN
ajm-7907	502	6	.	.	PUNCT
ajm-7907	503	1	accounting	accounting	NOUN
ajm-7907	503	2	standards	standard	NOUN
ajm-7907	503	3	codification	codification	NOUN
ajm-7907	503	4	.	.	PUNCT
ajm-7907	504	1	norwalk	norwalk	NOUN
ajm-7907	504	2	,	,	PUNCT
ajm-7907	504	3	ct	ct	PRON
ajm-7907	504	4	:	:	PUNCT
ajm-7907	504	5	fasb	fasb	NOUN
ajm-7907	504	6	.	.	PUNCT
ajm-7907	505	1	financial	financial	ADJ
ajm-7907	505	2	accounting	accounting	NOUN
ajm-7907	505	3	standards	standards	PROPN
ajm-7907	505	4	board	board	NOUN
ajm-7907	505	5	(	(	PUNCT
ajm-7907	505	6	fasb	fasb	PROPN
ajm-7907	505	7	)	)	PUNCT
ajm-7907	505	8	.	.	PUNCT
ajm-7907	506	1	(	(	PUNCT
ajm-7907	506	2	2009f	2009f	NUM
ajm-7907	506	3	)	)	PUNCT
ajm-7907	506	4	.	.	PUNCT
ajm-7907	507	1	asc	asc	PROPN
ajm-7907	507	2	825	825	NUM
ajm-7907	507	3	financial	financial	ADJ
ajm-7907	507	4	instruments	instrument	NOUN
ajm-7907	507	5	.	.	PUNCT
ajm-7907	508	1	accounting	accounting	NOUN
ajm-7907	508	2	standards	standard	NOUN
ajm-7907	508	3	codification	codification	NOUN
ajm-7907	508	4	.	.	PUNCT
ajm-7907	509	1	norwalk	norwalk	NOUN
ajm-7907	509	2	,	,	PUNCT
ajm-7907	509	3	ct	ct	PRON
ajm-7907	509	4	:	:	PUNCT
ajm-7907	509	5	fasb	fasb	NOUN
ajm-7907	509	6	.	.	PUNCT
ajm-7907	510	1	financial	financial	ADJ
ajm-7907	510	2	accounting	accounting	NOUN
ajm-7907	510	3	standards	standards	PROPN
ajm-7907	510	4	board	board	NOUN
ajm-7907	510	5	(	(	PUNCT
ajm-7907	510	6	fasb	fasb	PROPN
ajm-7907	510	7	)	)	PUNCT
ajm-7907	510	8	.	.	PUNCT
ajm-7907	511	1	(	(	PUNCT
ajm-7907	511	2	2009	2009	NUM
ajm-7907	511	3	g	g	NOUN
ajm-7907	511	4	)	)	PUNCT
ajm-7907	511	5	.	.	PUNCT
ajm-7907	512	1	asc	asc	PROPN
ajm-7907	512	2	840	840	NUM
ajm-7907	512	3	leases	lease	NOUN
ajm-7907	512	4	.	.	PUNCT
ajm-7907	513	1	accounting	accounting	NOUN
ajm-7907	513	2	standards	standard	NOUN
ajm-7907	513	3	codification	codification	NOUN
ajm-7907	513	4	.	.	PUNCT
ajm-7907	514	1	norwalk	norwalk	NOUN
ajm-7907	514	2	,	,	PUNCT
ajm-7907	514	3	ct	ct	PRON
ajm-7907	514	4	:	:	PUNCT
ajm-7907	514	5	fasb	fasb	NOUN
ajm-7907	514	6	.	.	PUNCT
ajm-7907	515	1	financial	financial	ADJ
ajm-7907	515	2	accounting	accounting	NOUN
ajm-7907	515	3	standards	standards	PROPN
ajm-7907	515	4	board	board	NOUN
ajm-7907	515	5	(	(	PUNCT
ajm-7907	515	6	fasb	fasb	PROPN
ajm-7907	515	7	)	)	PUNCT
ajm-7907	515	8	.	.	PUNCT
ajm-7907	516	1	(	(	PUNCT
ajm-7907	516	2	2015	2015	NUM
ajm-7907	516	3	)	)	PUNCT
ajm-7907	516	4	.	.	PUNCT
ajm-7907	517	1	codification	codification	NOUN
ajm-7907	517	2	improvements	improvement	NOUN
ajm-7907	517	3	to	to	PART
ajm-7907	517	4	topic	topic	NOUN
ajm-7907	517	5	330	330	NUM
ajm-7907	517	6	.	.	PUNCT
ajm-7907	518	1	inventory	inventory	NOUN
ajm-7907	518	2	.	.	PUNCT
ajm-7907	519	1	accounting	accounting	NOUN
ajm-7907	519	2	standards	standard	NOUN
ajm-7907	519	3	update	update	VERB
ajm-7907	519	4	no	no	DET
ajm-7907	519	5	.	.	NOUN
ajm-7907	519	6	2015	2015	NUM
ajm-7907	519	7	-	-	SYM
ajm-7907	519	8	11	11	NUM
ajm-7907	519	9	.	.	PUNCT
ajm-7907	520	1	norwalk	norwalk	NOUN
ajm-7907	520	2	,	,	PUNCT
ajm-7907	520	3	ct	ct	PROPN
ajm-7907	520	4	.	.	PUNCT
ajm-7907	520	5	fasb	fasb	PROPN
ajm-7907	520	6	.	.	PUNCT
ajm-7907	521	1	financial	financial	ADJ
ajm-7907	521	2	accounting	accounting	NOUN
ajm-7907	521	3	standards	standards	PROPN
ajm-7907	521	4	board	board	NOUN
ajm-7907	521	5	(	(	PUNCT
ajm-7907	521	6	fasb	fasb	PROPN
ajm-7907	521	7	)	)	PUNCT
ajm-7907	521	8	.	.	PUNCT
ajm-7907	522	1	(	(	PUNCT
ajm-7907	522	2	2021	2021	NUM
ajm-7907	522	3	)	)	PUNCT
ajm-7907	522	4	.	.	PUNCT
ajm-7907	523	1	statement	statement	NOUN
ajm-7907	523	2	of	of	ADP
ajm-7907	523	3	financial	financial	ADJ
ajm-7907	523	4	accounting	accounting	NOUN
ajm-7907	523	5	concepts	concept	NOUN
ajm-7907	523	6	no	no	INTJ
ajm-7907	523	7	.	.	NOUN
ajm-7907	523	8	5	5	NUM
ajm-7907	523	9	.	.	X
ajm-7907	523	10	recognition	recognition	NOUN
ajm-7907	523	11	and	and	CCONJ
ajm-7907	523	12	measurement	measurement	NOUN
ajm-7907	523	13	in	in	ADP
ajm-7907	523	14	financial	financial	ADJ
ajm-7907	523	15	statements	statement	NOUN
ajm-7907	523	16	of	of	ADP
ajm-7907	523	17	business	business	NOUN
ajm-7907	523	18	enterprises	enterprise	NOUN
ajm-7907	523	19	.	.	PUNCT
ajm-7907	524	1	norwalk	norwalk	NOUN
ajm-7907	524	2	,	,	PUNCT
ajm-7907	524	3	ct	ct	PRON
ajm-7907	524	4	:	:	PUNCT
ajm-7907	524	5	fasb	fasb	NOUN
ajm-7907	524	6	.	.	PUNCT
ajm-7907	525	1	fontes	fontes	PROPN
ajm-7907	525	2	,	,	PUNCT
ajm-7907	525	3	j.c	j.c	PROPN
ajm-7907	525	4	.	.	PROPN
ajm-7907	525	5	,	,	PUNCT
ajm-7907	525	6	panaretou	panaretou	PROPN
ajm-7907	525	7	,	,	PUNCT
ajm-7907	525	8	a.	a.	PROPN
ajm-7907	525	9	,	,	PUNCT
ajm-7907	525	10	&	&	CCONJ
ajm-7907	525	11	shakespeare	shakespeare	PROPN
ajm-7907	525	12	,	,	PUNCT
ajm-7907	525	13	c.	c.	PROPN
ajm-7907	525	14	(	(	PUNCT
ajm-7907	525	15	2025	2025	NUM
ajm-7907	525	16	)	)	PUNCT
ajm-7907	525	17	.	.	PUNCT
ajm-7907	526	1	accounting	accounting	NOUN
ajm-7907	526	2	choice	choice	NOUN
ajm-7907	526	3	in	in	ADP
ajm-7907	526	4	measurement	measurement	NOUN
ajm-7907	526	5	and	and	CCONJ
ajm-7907	526	6	comparability	comparability	NOUN
ajm-7907	526	7	:	:	PUNCT
ajm-7907	526	8	an	an	DET
ajm-7907	526	9	examination	examination	NOUN
ajm-7907	526	10	of	of	ADP
ajm-7907	526	11	the	the	DET
ajm-7907	526	12	effect	effect	NOUN
ajm-7907	526	13	of	of	ADP
ajm-7907	526	14	the	the	DET
ajm-7907	526	15	fair	fair	ADJ
ajm-7907	526	16	value	value	NOUN
ajm-7907	526	17	option	option	NOUN
ajm-7907	526	18	.	.	PUNCT
ajm-7907	527	1	review	review	NOUN
ajm-7907	527	2	of	of	ADP
ajm-7907	527	3	accounting	accounting	NOUN
ajm-7907	527	4	studies	study	NOUN
ajm-7907	527	5	,	,	PUNCT
ajm-7907	527	6	30	30	NUM
ajm-7907	527	7	,	,	PUNCT
ajm-7907	527	8	1592–1637	1592–1637	NUM
ajm-7907	527	9	.	.	PUNCT
ajm-7907	528	1	goetz	goetz	PROPN
ajm-7907	528	2	,	,	PUNCT
ajm-7907	528	3	b.e	b.e	PROPN
ajm-7907	528	4	.	.	PROPN
ajm-7907	528	5	,	,	PUNCT
ajm-7907	528	6	&	&	CCONJ
ajm-7907	528	7	birnberg	birnberg	PROPN
ajm-7907	528	8	,	,	PUNCT
ajm-7907	528	9	j.g	j.g	PROPN
ajm-7907	528	10	.	.	PROPN
ajm-7907	528	11	(	(	PUNCT
ajm-7907	528	12	1976	1976	NUM
ajm-7907	528	13	)	)	PUNCT
ajm-7907	528	14	.	.	PUNCT
ajm-7907	529	1	a	a	DET
ajm-7907	529	2	comment	comment	NOUN
ajm-7907	529	3	on	on	ADP
ajm-7907	529	4	the	the	DET
ajm-7907	529	5	trueblood	trueblood	NOUN
ajm-7907	529	6	report	report	NOUN
ajm-7907	529	7	.	.	PUNCT
ajm-7907	530	1	management	management	NOUN
ajm-7907	530	2	accounting	accounting	NOUN
ajm-7907	530	3	,	,	PUNCT
ajm-7907	530	4	57(10	57(10	NUM
ajm-7907	530	5	)	)	PUNCT
ajm-7907	530	6	,	,	PUNCT
ajm-7907	530	7	18–21	18–21	NUM
ajm-7907	530	8	.	.	PUNCT
ajm-7907	531	1	haswell	haswell	PROPN
ajm-7907	531	2	,	,	PUNCT
ajm-7907	531	3	s.	s.	PROPN
ajm-7907	531	4	,	,	PUNCT
ajm-7907	531	5	&	&	CCONJ
ajm-7907	531	6	evans	evans	PROPN
ajm-7907	531	7	,	,	PUNCT
ajm-7907	531	8	e.	e.	PROPN
ajm-7907	531	9	(	(	PUNCT
ajm-7907	531	10	2018	2018	NUM
ajm-7907	531	11	)	)	PUNCT
ajm-7907	531	12	.	.	PUNCT
ajm-7907	532	1	enron	enron	PROPN
ajm-7907	532	2	,	,	PUNCT
ajm-7907	532	3	fair	fair	ADJ
ajm-7907	532	4	value	value	NOUN
ajm-7907	532	5	accounting	accounting	NOUN
ajm-7907	532	6	,	,	PUNCT
ajm-7907	532	7	and	and	CCONJ
ajm-7907	532	8	financial	financial	ADJ
ajm-7907	532	9	crises	crisis	NOUN
ajm-7907	532	10	:	:	PUNCT
ajm-7907	532	11	a	a	DET
ajm-7907	532	12	concise	concise	ADJ
ajm-7907	532	13	history	history	NOUN
ajm-7907	532	14	.	.	PUNCT
ajm-7907	533	1	accounting	accounting	NOUN
ajm-7907	533	2	,	,	PUNCT
ajm-7907	533	3	auditing	auditing	NOUN
ajm-7907	533	4	&	&	CCONJ
ajm-7907	533	5	accountability	accountability	NOUN
ajm-7907	533	6	journal	journal	NOUN
ajm-7907	533	7	,	,	PUNCT
ajm-7907	533	8	31(1	31(1	NUM
ajm-7907	533	9	)	)	PUNCT
ajm-7907	533	10	,	,	PUNCT
ajm-7907	533	11	25–50	25–50	NUM
ajm-7907	533	12	.	.	PUNCT
ajm-7907	534	1	hsu	hsu	PROPN
ajm-7907	534	2	,	,	PUNCT
ajm-7907	534	3	a.w	a.w	PROPN
ajm-7907	534	4	.	.	PROPN
ajm-7907	534	5	,	,	PUNCT
ajm-7907	534	6	pourjalali	pourjalali	PROPN
ajm-7907	534	7	,	,	PUNCT
ajm-7907	534	8	h.	h.	PROPN
ajm-7907	534	9	,	,	PUNCT
ajm-7907	534	10	&	&	CCONJ
ajm-7907	534	11	song	song	PROPN
ajm-7907	534	12	,	,	PUNCT
ajm-7907	534	13	y.-j	y.-j	PROPN
ajm-7907	534	14	.	.	PUNCT
ajm-7907	534	15	(	(	PUNCT
ajm-7907	534	16	2018	2018	NUM
ajm-7907	534	17	)	)	PUNCT
ajm-7907	534	18	.	.	PUNCT
ajm-7907	535	1	fair	fair	ADJ
ajm-7907	535	2	value	value	NOUN
ajm-7907	535	3	disclosures	disclosure	NOUN
ajm-7907	535	4	and	and	CCONJ
ajm-7907	535	5	crash	crash	NOUN
ajm-7907	535	6	risk	risk	NOUN
ajm-7907	535	7	.	.	PUNCT
ajm-7907	536	1	journal	journal	NOUN
ajm-7907	536	2	of	of	ADP
ajm-7907	536	3	contemporary	contemporary	PROPN
ajm-7907	536	4	accounting	accounting	PROPN
ajm-7907	536	5	&	&	CCONJ
ajm-7907	536	6	economics	economic	NOUN
ajm-7907	536	7	,	,	PUNCT
ajm-7907	536	8	14(3	14(3	NUM
ajm-7907	536	9	)	)	PUNCT
ajm-7907	536	10	,	,	PUNCT
ajm-7907	536	11	358–372	358–372	NUM
ajm-7907	536	12	.	.	PUNCT
ajm-7907	537	1	huang	huang	PROPN
ajm-7907	537	2	,	,	PUNCT
ajm-7907	537	3	h.s	h.s	PROPN
ajm-7907	537	4	.	.	PROPN
ajm-7907	537	5	,	,	PUNCT
ajm-7907	537	6	feng	feng	PROPN
ajm-7907	537	7	,	,	PUNCT
ajm-7907	537	8	a.a	a.a	PROPN
ajm-7907	537	9	.	.	PROPN
ajm-7907	537	10	,	,	PUNCT
ajm-7907	537	11	&	&	CCONJ
ajm-7907	537	12	zaher	zaher	PROPN
ajm-7907	537	13	,	,	PUNCT
ajm-7907	537	14	a.a	a.a	PROPN
ajm-7907	537	15	.	.	PROPN
ajm-7907	537	16	(	(	PUNCT
ajm-7907	537	17	2020	2020	NUM
ajm-7907	537	18	)	)	PUNCT
ajm-7907	537	19	.	.	PUNCT
ajm-7907	538	1	fair	fair	ADJ
ajm-7907	538	2	value	value	NOUN
ajm-7907	538	3	and	and	CCONJ
ajm-7907	538	4	economic	economic	ADJ
ajm-7907	538	5	consequences	consequence	NOUN
ajm-7907	538	6	of	of	ADP
ajm-7907	538	7	financial	financial	ADJ
ajm-7907	538	8	restatements	restatement	NOUN
ajm-7907	538	9	.	.	PUNCT
ajm-7907	539	1	finance	finance	NOUN
ajm-7907	539	2	research	research	NOUN
ajm-7907	539	3	letters	letter	NOUN
ajm-7907	539	4	,	,	PUNCT
ajm-7907	539	5	34	34	NUM
ajm-7907	539	6	,	,	PUNCT
ajm-7907	539	7	101244–101266	101244–101266	NUM
ajm-7907	539	8	.	.	PUNCT
ajm-7907	540	1	ishinagi	ishinagi	NOUN
ajm-7907	540	2	,	,	PUNCT
ajm-7907	540	3	y.	y.	PROPN
ajm-7907	540	4	,	,	PUNCT
ajm-7907	540	5	&	&	CCONJ
ajm-7907	540	6	oh	oh	INTJ
ajm-7907	540	7	,	,	PUNCT
ajm-7907	540	8	j.	j.	PROPN
ajm-7907	540	9	(	(	PUNCT
ajm-7907	540	10	2024	2024	NUM
ajm-7907	540	11	)	)	PUNCT
ajm-7907	540	12	.	.	PUNCT
ajm-7907	541	1	observable	observable	ADJ
ajm-7907	541	2	and	and	CCONJ
ajm-7907	541	3	unobservable	unobservable	ADJ
ajm-7907	541	4	investment	investment	NOUN
ajm-7907	541	5	information	information	NOUN
ajm-7907	541	6	in	in	ADP
ajm-7907	541	7	multiple	multiple	ADJ
ajm-7907	541	8	markets	market	NOUN
ajm-7907	541	9	.	.	PUNCT
ajm-7907	542	1	economic	economic	ADJ
ajm-7907	542	2	analysis	analysis	NOUN
ajm-7907	542	3	letters	letter	NOUN
ajm-7907	542	4	,	,	PUNCT
ajm-7907	542	5	3(3	3(3	NUM
ajm-7907	542	6	)	)	PUNCT
ajm-7907	542	7	,	,	PUNCT
ajm-7907	542	8	1–9	1–9	PROPN
ajm-7907	542	9	.	.	PUNCT
ajm-7907	542	10	jaijairam	jaijairam	PROPN
ajm-7907	542	11	,	,	PUNCT
ajm-7907	542	12	p.	p.	NOUN
ajm-7907	542	13	(	(	PUNCT
ajm-7907	542	14	2013	2013	NUM
ajm-7907	542	15	)	)	PUNCT
ajm-7907	542	16	.	.	PUNCT
ajm-7907	543	1	fair	fair	ADJ
ajm-7907	543	2	value	value	NOUN
ajm-7907	543	3	accounting	account	VERB
ajm-7907	543	4	vs.	vs.	ADP
ajm-7907	543	5	historical	historical	ADJ
ajm-7907	543	6	cost	cost	NOUN
ajm-7907	543	7	accounting	accounting	NOUN
ajm-7907	543	8	.	.	PUNCT
ajm-7907	544	1	journal	journal	PROPN
ajm-7907	544	2	of	of	ADP
ajm-7907	544	3	business	business	NOUN
ajm-7907	544	4	information	information	NOUN
ajm-7907	544	5	systems	system	NOUN
ajm-7907	544	6	,	,	PUNCT
ajm-7907	544	7	17(1	17(1	NUM
ajm-7907	544	8	)	)	PUNCT
ajm-7907	544	9	,	,	PUNCT
ajm-7907	544	10	1–6	1–6	X
ajm-7907	544	11	.	.	PUNCT
ajm-7907	545	1	janell	janell	PROPN
ajm-7907	545	2	,	,	PUNCT
ajm-7907	545	3	p.a	p.a	PROPN
ajm-7907	545	4	.	.	PROPN
ajm-7907	545	5	,	,	PUNCT
ajm-7907	545	6	&	&	CCONJ
ajm-7907	545	7	imhoff	imhoff	PROPN
ajm-7907	545	8	,	,	PUNCT
ajm-7907	545	9	e.a	e.a	PROPN
ajm-7907	545	10	.	.	PROPN
ajm-7907	545	11	(	(	PUNCT
ajm-7907	545	12	1978	1978	NUM
ajm-7907	545	13	)	)	PUNCT
ajm-7907	545	14	.	.	PUNCT
ajm-7907	546	1	an	an	DET
ajm-7907	546	2	analysis	analysis	NOUN
ajm-7907	546	3	of	of	ADP
ajm-7907	546	4	fasb	fasb	NOUN
ajm-7907	546	5	no	no	INTJ
ajm-7907	546	6	.	.	PROPN
ajm-7907	546	7	12	12	NUM
ajm-7907	546	8	:	:	PUNCT
ajm-7907	546	9	accounting	account	VERB
ajm-7907	546	10	for	for	ADP
ajm-7907	546	11	certain	certain	ADJ
ajm-7907	546	12	marketable	marketable	ADJ
ajm-7907	546	13	securities	security	NOUN
ajm-7907	546	14	.	.	PUNCT
ajm-7907	547	1	national	national	ADJ
ajm-7907	547	2	public	public	ADJ
ajm-7907	547	3	accountant	accountant	NOUN
ajm-7907	547	4	,	,	PUNCT
ajm-7907	547	5	23(4	23(4	NOUN
ajm-7907	547	6	)	)	PUNCT
ajm-7907	547	7	,	,	PUNCT
ajm-7907	547	8	37–41	37–41	NUM
ajm-7907	547	9	.	.	PUNCT
ajm-7907	548	1	kaya	kaya	PROPN
ajm-7907	548	2	,	,	PUNCT
ajm-7907	548	3	c.t	c.t	PROPN
ajm-7907	548	4	.	.	PROPN
ajm-7907	548	5	(	(	PUNCT
ajm-7907	548	6	2013	2013	NUM
ajm-7907	548	7	)	)	PUNCT
ajm-7907	548	8	.	.	PUNCT
ajm-7907	549	1	fair	fair	ADJ
ajm-7907	549	2	value	value	NOUN
ajm-7907	549	3	versus	versus	ADP
ajm-7907	549	4	historical	historical	ADJ
ajm-7907	549	5	cost	cost	NOUN
ajm-7907	549	6	:	:	PUNCT
ajm-7907	549	7	which	which	PRON
ajm-7907	549	8	is	be	AUX
ajm-7907	549	9	actually	actually	ADV
ajm-7907	549	10	more	more	ADV
ajm-7907	549	11	fair	fair	ADJ
ajm-7907	549	12	?	?	PUNCT
ajm-7907	550	1	journal	journal	NOUN
ajm-7907	550	2	of	of	ADP
ajm-7907	550	3	accounting	accounting	PROPN
ajm-7907	550	4	&	&	CCONJ
ajm-7907	550	5	finance	finance	PROPN
ajm-7907	550	6	,	,	PUNCT
ajm-7907	550	7	60	60	NUM
ajm-7907	550	8	,	,	PUNCT
ajm-7907	550	9	127–137	127–137	NUM
ajm-7907	550	10	.	.	PUNCT
ajm-7907	551	1	american	american	PROPN
ajm-7907	551	2	journal	journal	PROPN
ajm-7907	551	3	of	of	ADP
ajm-7907	551	4	management	management	NOUN
ajm-7907	551	5	vol	vol	NOUN
ajm-7907	551	6	.	.	PUNCT
ajm-7907	552	1	25(4	25(4	NOUN
ajm-7907	552	2	)	)	PUNCT
ajm-7907	552	3	2025	2025	NUM
ajm-7907	552	4	79	79	NUM
ajm-7907	552	5	ketz	ketz	NOUN
ajm-7907	552	6	,	,	PUNCT
ajm-7907	552	7	j.e	j.e	PROPN
ajm-7907	552	8	.	.	PROPN
ajm-7907	552	9	(	(	PUNCT
ajm-7907	552	10	2003	2003	NUM
ajm-7907	552	11	)	)	PUNCT
ajm-7907	552	12	.	.	PUNCT
ajm-7907	553	1	the	the	DET
ajm-7907	553	2	objects	object	NOUN
ajm-7907	553	3	of	of	ADP
ajm-7907	553	4	financial	financial	ADJ
ajm-7907	553	5	reporting	reporting	NOUN
ajm-7907	553	6	.	.	PUNCT
ajm-7907	554	1	accounting	account	VERB
ajm-7907	554	2	today	today	NOUN
ajm-7907	554	3	,	,	PUNCT
ajm-7907	554	4	17(12	17(12	NUM
ajm-7907	554	5	)	)	PUNCT
ajm-7907	554	6	,	,	PUNCT
ajm-7907	554	7	8–9	8–9	PROPN
ajm-7907	554	8	.	.	PUNCT
ajm-7907	555	1	kothari	kothari	PROPN
ajm-7907	555	2	,	,	PUNCT
ajm-7907	555	3	s.p	s.p	PROPN
ajm-7907	555	4	.	.	PROPN
ajm-7907	555	5	,	,	PUNCT
ajm-7907	555	6	ramanna	ramanna	PROPN
ajm-7907	555	7	,	,	PUNCT
ajm-7907	555	8	k.	k.	PROPN
ajm-7907	555	9	,	,	PUNCT
ajm-7907	555	10	&	&	CCONJ
ajm-7907	555	11	skinner	skinner	PROPN
ajm-7907	555	12	,	,	PUNCT
ajm-7907	555	13	d.j	d.j	PROPN
ajm-7907	555	14	.	.	PROPN
ajm-7907	555	15	(	(	PUNCT
ajm-7907	555	16	2010	2010	NUM
ajm-7907	555	17	)	)	PUNCT
ajm-7907	555	18	.	.	PUNCT
ajm-7907	556	1	implications	implication	NOUN
ajm-7907	556	2	for	for	ADP
ajm-7907	556	3	gaap	gaap	NOUN
ajm-7907	556	4	from	from	ADP
ajm-7907	556	5	an	an	DET
ajm-7907	556	6	analysis	analysis	NOUN
ajm-7907	556	7	of	of	ADP
ajm-7907	556	8	positive	positive	ADJ
ajm-7907	556	9	research	research	NOUN
ajm-7907	556	10	in	in	ADP
ajm-7907	556	11	accounting	accounting	NOUN
ajm-7907	556	12	.	.	PUNCT
ajm-7907	557	1	journal	journal	NOUN
ajm-7907	557	2	of	of	ADP
ajm-7907	557	3	accounting	accounting	NOUN
ajm-7907	557	4	and	and	CCONJ
ajm-7907	557	5	economics	economic	NOUN
ajm-7907	557	6	,	,	PUNCT
ajm-7907	557	7	50(2–3	50(2–3	PROPN
ajm-7907	557	8	)	)	PUNCT
ajm-7907	557	9	,	,	PUNCT
ajm-7907	557	10	246–286	246–286	NUM
ajm-7907	557	11	.	.	PUNCT
ajm-7907	558	1	krumwiede	krumwiede	NOUN
ajm-7907	558	2	,	,	PUNCT
ajm-7907	558	3	t.	t.	PROPN
ajm-7907	558	4	(	(	PUNCT
ajm-7907	558	5	2008	2008	NUM
ajm-7907	558	6	)	)	PUNCT
ajm-7907	558	7	.	.	PUNCT
ajm-7907	559	1	fair	fair	ADJ
ajm-7907	559	2	value	value	NOUN
ajm-7907	559	3	accounting	accounting	NOUN
ajm-7907	559	4	:	:	PUNCT
ajm-7907	559	5	why	why	SCONJ
ajm-7907	559	6	historical	historical	ADJ
ajm-7907	559	7	cost	cost	NOUN
ajm-7907	559	8	accounting	accounting	NOUN
ajm-7907	559	9	makes	make	VERB
ajm-7907	559	10	sense	sense	NOUN
ajm-7907	559	11	.	.	PUNCT
ajm-7907	560	1	strategic	strategic	ADJ
ajm-7907	560	2	finance	finance	NOUN
ajm-7907	560	3	,	,	PUNCT
ajm-7907	560	4	90(2	90(2	NUM
ajm-7907	560	5	)	)	PUNCT
ajm-7907	560	6	,	,	PUNCT
ajm-7907	560	7	33–39	33–39	NUM
ajm-7907	560	8	.	.	PUNCT
ajm-7907	560	9	landsman	landsman	NOUN
ajm-7907	560	10	,	,	PUNCT
ajm-7907	560	11	w.r	w.r	PROPN
ajm-7907	560	12	.	.	PUNCT
ajm-7907	560	13	(	(	PUNCT
ajm-7907	560	14	2007	2007	NUM
ajm-7907	560	15	)	)	PUNCT
ajm-7907	560	16	.	.	PUNCT
ajm-7907	560	17	is	be	AUX
ajm-7907	560	18	fair	fair	ADJ
ajm-7907	560	19	value	value	NOUN
ajm-7907	560	20	accounting	accounting	NOUN
ajm-7907	560	21	information	information	NOUN
ajm-7907	560	22	relevant	relevant	ADJ
ajm-7907	560	23	and	and	CCONJ
ajm-7907	560	24	reliable	reliable	ADJ
ajm-7907	560	25	?	?	PUNCT
ajm-7907	561	1	evidence	evidence	NOUN
ajm-7907	561	2	from	from	ADP
ajm-7907	561	3	capital	capital	NOUN
ajm-7907	561	4	market	market	NOUN
ajm-7907	561	5	research	research	NOUN
ajm-7907	561	6	.	.	PUNCT
ajm-7907	562	1	accounting	accounting	NOUN
ajm-7907	562	2	&	&	CCONJ
ajm-7907	562	3	business	business	PROPN
ajm-7907	562	4	research	research	NOUN
ajm-7907	562	5	,	,	PUNCT
ajm-7907	562	6	(	(	PUNCT
ajm-7907	562	7	special	special	ADJ
ajm-7907	562	8	issue	issue	NOUN
ajm-7907	562	9	:	:	PUNCT
ajm-7907	562	10	international	international	ADJ
ajm-7907	562	11	accounting	accounting	NOUN
ajm-7907	562	12	policy	policy	NOUN
ajm-7907	562	13	forum	forum	PROPN
ajm-7907	562	14	)	)	PUNCT
ajm-7907	562	15	,	,	PUNCT
ajm-7907	563	1	19–30	19–30	NUM
ajm-7907	563	2	.	.	PUNCT
ajm-7907	564	1	laux	laux	PROPN
ajm-7907	564	2	,	,	PUNCT
ajm-7907	564	3	c.	c.	PROPN
ajm-7907	564	4	,	,	PUNCT
ajm-7907	564	5	&	&	CCONJ
ajm-7907	564	6	leuz	leuz	PROPN
ajm-7907	564	7	,	,	PUNCT
ajm-7907	564	8	c.	c.	PROPN
ajm-7907	564	9	(	(	PUNCT
ajm-7907	564	10	2010	2010	NUM
ajm-7907	564	11	)	)	PUNCT
ajm-7907	564	12	.	.	PUNCT
ajm-7907	565	1	did	do	VERB
ajm-7907	565	2	fair	fair	ADJ
ajm-7907	565	3	value	value	NOUN
ajm-7907	565	4	accounting	accounting	NOUN
ajm-7907	565	5	contribute	contribute	NOUN
ajm-7907	565	6	to	to	ADP
ajm-7907	565	7	the	the	DET
ajm-7907	565	8	financial	financial	ADJ
ajm-7907	565	9	crisis	crisis	NOUN
ajm-7907	565	10	?	?	PUNCT
ajm-7907	566	1	the	the	DET
ajm-7907	566	2	journal	journal	NOUN
ajm-7907	566	3	of	of	ADP
ajm-7907	566	4	economic	economic	ADJ
ajm-7907	566	5	perspectives	perspective	NOUN
ajm-7907	566	6	,	,	PUNCT
ajm-7907	566	7	24(1	24(1	NUM
ajm-7907	566	8	)	)	PUNCT
ajm-7907	566	9	,	,	PUNCT
ajm-7907	566	10	93–118	93–118	PROPN
ajm-7907	566	11	.	.	PUNCT
ajm-7907	567	1	leuz	leuz	PROPN
ajm-7907	567	2	,	,	PUNCT
ajm-7907	567	3	c.	c.	PROPN
ajm-7907	567	4	,	,	PUNCT
ajm-7907	567	5	&	&	CCONJ
ajm-7907	567	6	wysocki	wysocki	PROPN
ajm-7907	567	7	,	,	PUNCT
ajm-7907	567	8	p.d	p.d	PROPN
ajm-7907	567	9	.	.	PROPN
ajm-7907	567	10	(	(	PUNCT
ajm-7907	567	11	2016	2016	NUM
ajm-7907	567	12	)	)	PUNCT
ajm-7907	567	13	.	.	PUNCT
ajm-7907	568	1	the	the	DET
ajm-7907	568	2	economics	economic	NOUN
ajm-7907	568	3	of	of	ADP
ajm-7907	568	4	disclosure	disclosure	NOUN
ajm-7907	568	5	and	and	CCONJ
ajm-7907	568	6	financial	financial	ADJ
ajm-7907	568	7	reporting	reporting	NOUN
ajm-7907	568	8	regulations	regulation	NOUN
ajm-7907	568	9	:	:	PUNCT
ajm-7907	568	10	evidence	evidence	NOUN
ajm-7907	568	11	and	and	CCONJ
ajm-7907	568	12	suggestions	suggestion	NOUN
ajm-7907	568	13	for	for	ADP
ajm-7907	568	14	future	future	ADJ
ajm-7907	568	15	research	research	NOUN
ajm-7907	568	16	.	.	PUNCT
ajm-7907	569	1	journal	journal	NOUN
ajm-7907	569	2	of	of	ADP
ajm-7907	569	3	accounting	accounting	NOUN
ajm-7907	569	4	research	research	NOUN
ajm-7907	569	5	,	,	PUNCT
ajm-7907	569	6	54(2	54(2	NUM
ajm-7907	569	7	)	)	PUNCT
ajm-7907	569	8	,	,	PUNCT
ajm-7907	569	9	525–622	525–622	NUM
ajm-7907	569	10	.	.	PUNCT
ajm-7907	570	1	levitt	levitt	PROPN
ajm-7907	570	2	,	,	PUNCT
ajm-7907	570	3	a.	a.	NOUN
ajm-7907	570	4	(	(	PUNCT
ajm-7907	570	5	1998	1998	NUM
ajm-7907	570	6	)	)	PUNCT
ajm-7907	570	7	the	the	DET
ajm-7907	570	8	importance	importance	NOUN
ajm-7907	570	9	of	of	ADP
ajm-7907	570	10	high	high	ADJ
ajm-7907	570	11	quality	quality	NOUN
ajm-7907	570	12	accounting	accounting	NOUN
ajm-7907	570	13	standards	standard	NOUN
ajm-7907	570	14	.	.	PUNCT
ajm-7907	571	1	accounting	accounting	NOUN
ajm-7907	571	2	horizons	horizon	NOUN
ajm-7907	571	3	,	,	PUNCT
ajm-7907	571	4	12(1	12(1	NUM
ajm-7907	571	5	)	)	PUNCT
ajm-7907	571	6	,	,	PUNCT
ajm-7907	571	7	79	79	NUM
ajm-7907	571	8	–	–	SYM
ajm-7907	571	9	82	82	NUM
ajm-7907	571	10	.	.	PUNCT
ajm-7907	572	1	liang	liang	PROPN
ajm-7907	572	2	,	,	PUNCT
ajm-7907	572	3	l.	l.	PROPN
ajm-7907	572	4	,	,	PUNCT
ajm-7907	572	5	&	&	CCONJ
ajm-7907	572	6	riedl	riedl	PROPN
ajm-7907	572	7	,	,	PUNCT
ajm-7907	572	8	e.j	e.j	PROPN
ajm-7907	572	9	.	.	PROPN
ajm-7907	572	10	(	(	PUNCT
ajm-7907	572	11	2014	2014	NUM
ajm-7907	572	12	)	)	PUNCT
ajm-7907	572	13	.	.	PUNCT
ajm-7907	573	1	the	the	DET
ajm-7907	573	2	effect	effect	NOUN
ajm-7907	573	3	of	of	ADP
ajm-7907	573	4	fair	fair	ADJ
ajm-7907	573	5	value	value	NOUN
ajm-7907	573	6	versus	versus	ADP
ajm-7907	573	7	historical	historical	ADJ
ajm-7907	573	8	cost	cost	NOUN
ajm-7907	573	9	reporting	reporting	NOUN
ajm-7907	573	10	model	model	NOUN
ajm-7907	573	11	on	on	ADP
ajm-7907	573	12	analyst	analyst	NOUN
ajm-7907	573	13	forecast	forecast	PROPN
ajm-7907	573	14	accuracy	accuracy	NOUN
ajm-7907	573	15	.	.	PUNCT
ajm-7907	574	1	the	the	DET
ajm-7907	574	2	accounting	accounting	NOUN
ajm-7907	574	3	review	review	NOUN
ajm-7907	574	4	,	,	PUNCT
ajm-7907	574	5	89(3	89(3	NUM
ajm-7907	574	6	)	)	PUNCT
ajm-7907	574	7	,	,	PUNCT
ajm-7907	574	8	1151–1177	1151–1177	NUM
ajm-7907	574	9	.	.	PUNCT
ajm-7907	575	1	majercakova	majercakova	PROPN
ajm-7907	575	2	,	,	PUNCT
ajm-7907	575	3	d.	d.	PROPN
ajm-7907	575	4	,	,	PUNCT
ajm-7907	575	5	&	&	CCONJ
ajm-7907	575	6	skoda	skoda	PROPN
ajm-7907	575	7	,	,	PUNCT
ajm-7907	575	8	m.	m.	NOUN
ajm-7907	575	9	(	(	PUNCT
ajm-7907	575	10	2015	2015	NUM
ajm-7907	575	11	)	)	PUNCT
ajm-7907	575	12	.	.	PUNCT
ajm-7907	576	1	fair	fair	ADJ
ajm-7907	576	2	value	value	NOUN
ajm-7907	576	3	in	in	ADP
ajm-7907	576	4	financial	financial	ADJ
ajm-7907	576	5	statements	statement	NOUN
ajm-7907	576	6	after	after	ADP
ajm-7907	576	7	financial	financial	ADJ
ajm-7907	576	8	crisis	crisis	NOUN
ajm-7907	576	9	.	.	PUNCT
ajm-7907	577	1	journal	journal	NOUN
ajm-7907	577	2	of	of	ADP
ajm-7907	577	3	applied	apply	VERB
ajm-7907	577	4	accounting	accounting	NOUN
ajm-7907	577	5	research	research	NOUN
ajm-7907	577	6	,	,	PUNCT
ajm-7907	577	7	16(3	16(3	NOUN
ajm-7907	577	8	)	)	PUNCT
ajm-7907	577	9	,	,	PUNCT
ajm-7907	577	10	312–332	312–332	NUM
ajm-7907	577	11	.	.	PUNCT
ajm-7907	578	1	mcdonough	mcdonough	PROPN
ajm-7907	578	2	,	,	PUNCT
ajm-7907	578	3	r.	r.	PROPN
ajm-7907	578	4	,	,	PUNCT
ajm-7907	578	5	panaretou	panaretou	NOUN
ajm-7907	578	6	,	,	PUNCT
ajm-7907	578	7	a.	a.	NOUN
ajm-7907	578	8	,	,	PUNCT
ajm-7907	578	9	&	&	CCONJ
ajm-7907	578	10	shakespeare	shakespeare	PROPN
ajm-7907	578	11	,	,	PUNCT
ajm-7907	578	12	s.	s.	PROPN
ajm-7907	578	13	(	(	PUNCT
ajm-7907	578	14	2020)/fair	2020)/fair	NUM
ajm-7907	578	15	value	value	NOUN
ajm-7907	578	16	accounting	accounting	NOUN
ajm-7907	578	17	:	:	PUNCT
ajm-7907	578	18	current	current	ADJ
ajm-7907	578	19	practice	practice	NOUN
ajm-7907	578	20	and	and	CCONJ
ajm-7907	578	21	perspectives	perspective	NOUN
ajm-7907	578	22	for	for	ADP
ajm-7907	578	23	future	future	ADJ
ajm-7907	578	24	research	research	NOUN
ajm-7907	578	25	,	,	PUNCT
ajm-7907	578	26	47	47	NUM
ajm-7907	578	27	,	,	PUNCT
ajm-7907	578	28	303–332	303–332	NUM
ajm-7907	578	29	.	.	PUNCT
ajm-7907	579	1	menicucci	menicucci	PROPN
ajm-7907	579	2	,	,	PUNCT
ajm-7907	579	3	e.	e.	PROPN
ajm-7907	579	4	(	(	PUNCT
ajm-7907	579	5	2014	2014	NUM
ajm-7907	579	6	)	)	PUNCT
ajm-7907	579	7	.	.	PUNCT
ajm-7907	580	1	fair	fair	ADJ
ajm-7907	580	2	value	value	NOUN
ajm-7907	580	3	accounting	accounting	NOUN
ajm-7907	580	4	:	:	PUNCT
ajm-7907	580	5	key	key	ADJ
ajm-7907	580	6	issues	issue	NOUN
ajm-7907	580	7	arising	arise	VERB
ajm-7907	580	8	from	from	ADP
ajm-7907	580	9	the	the	DET
ajm-7907	580	10	financial	financial	ADJ
ajm-7907	580	11	crisis	crisis	NOUN
ajm-7907	580	12	.	.	PUNCT
ajm-7907	581	1	london	london	PROPN
ajm-7907	581	2	:	:	PUNCT
ajm-7907	581	3	palgrave	palgrave	PROPN
ajm-7907	581	4	macmillan	macmillan	PROPN
ajm-7907	581	5	limited	limited	PROPN
ajm-7907	581	6	.	.	PUNCT
ajm-7907	582	1	munteanu	munteanu	PROPN
ajm-7907	582	2	,	,	PUNCT
ajm-7907	582	3	v.	v.	ADV
ajm-7907	582	4	,	,	PUNCT
ajm-7907	582	5	&	&	CCONJ
ajm-7907	582	6	zuca	zuca	PROPN
ajm-7907	582	7	,	,	PUNCT
ajm-7907	582	8	m.	m.	NOUN
ajm-7907	582	9	(	(	PUNCT
ajm-7907	582	10	2017	2017	NUM
ajm-7907	582	11	)	)	PUNCT
ajm-7907	582	12	.	.	PUNCT
ajm-7907	583	1	debate	debate	NOUN
ajm-7907	583	2	regarding	regard	VERB
ajm-7907	583	3	measuring	measure	VERB
ajm-7907	583	4	accounting	accounting	NOUN
ajm-7907	583	5	value	value	NOUN
ajm-7907	583	6	:	:	PUNCT
ajm-7907	583	7	historical	historical	ADJ
ajm-7907	583	8	cost	cost	NOUN
ajm-7907	583	9	against	against	ADP
ajm-7907	583	10	fair	fair	ADJ
ajm-7907	583	11	value	value	NOUN
ajm-7907	583	12	.	.	PUNCT
ajm-7907	584	1	knowledge	knowledge	NOUN
ajm-7907	584	2	horizons	horizon	NOUN
ajm-7907	584	3	.	.	PUNCT
ajm-7907	585	1	economics	economic	NOUN
ajm-7907	585	2	,	,	PUNCT
ajm-7907	585	3	9(1	9(1	NUM
ajm-7907	585	4	)	)	PUNCT
ajm-7907	585	5	,	,	PUNCT
ajm-7907	585	6	77–84	77–84	PROPN
ajm-7907	585	7	.	.	PUNCT
ajm-7907	586	1	nelson	nelson	PROPN
ajm-7907	586	2	,	,	PUNCT
ajm-7907	586	3	k.k	k.k	PROPN
ajm-7907	586	4	.	.	PROPN
ajm-7907	586	5	(	(	PUNCT
ajm-7907	586	6	1996	1996	NUM
ajm-7907	586	7	)	)	PUNCT
ajm-7907	586	8	.	.	PUNCT
ajm-7907	587	1	fair	fair	ADJ
ajm-7907	587	2	value	value	NOUN
ajm-7907	587	3	accounting	account	VERB
ajm-7907	587	4	for	for	ADP
ajm-7907	587	5	commercial	commercial	ADJ
ajm-7907	587	6	banks	bank	NOUN
ajm-7907	587	7	;	;	PUNCT
ajm-7907	587	8	an	an	DET
ajm-7907	587	9	empirical	empirical	ADJ
ajm-7907	587	10	analysis	analysis	NOUN
ajm-7907	587	11	of	of	ADP
ajm-7907	587	12	sfas	sfas	NOUN
ajm-7907	588	1	no	no	INTJ
ajm-7907	588	2	.	.	PUNCT
ajm-7907	589	1	107	107	NUM
ajm-7907	589	2	.	.	PUNCT
ajm-7907	590	1	the	the	DET
ajm-7907	590	2	accounting	accounting	NOUN
ajm-7907	590	3	review	review	NOUN
ajm-7907	590	4	,	,	PUNCT
ajm-7907	590	5	71(2	71(2	NUM
ajm-7907	590	6	)	)	PUNCT
ajm-7907	590	7	,	,	PUNCT
ajm-7907	590	8	161–182	161–182	NUM
ajm-7907	590	9	.	.	PUNCT
ajm-7907	591	1	pinnuck	pinnuck	NOUN
ajm-7907	591	2	,	,	PUNCT
ajm-7907	591	3	m.	m.	NOUN
ajm-7907	591	4	,	,	PUNCT
ajm-7907	591	5	&	&	CCONJ
ajm-7907	591	6	stevenson	stevenson	PROPN
ajm-7907	591	7	,	,	PUNCT
ajm-7907	591	8	k.	k.	PROPN
ajm-7907	591	9	(	(	PUNCT
ajm-7907	591	10	2021	2021	NUM
ajm-7907	591	11	)	)	PUNCT
ajm-7907	591	12	.	.	PUNCT
ajm-7907	592	1	enhancing	enhance	VERB
ajm-7907	592	2	the	the	DET
ajm-7907	592	3	interface	interface	NOUN
ajm-7907	592	4	between	between	ADP
ajm-7907	592	5	standard	standard	ADJ
ajm-7907	592	6	setters	setter	NOUN
ajm-7907	592	7	and	and	CCONJ
ajm-7907	592	8	academic	academic	ADJ
ajm-7907	592	9	research	research	NOUN
ajm-7907	592	10	.	.	PUNCT
ajm-7907	593	1	australian	australian	ADJ
ajm-7907	593	2	accounting	accounting	NOUN
ajm-7907	593	3	review	review	PROPN
ajm-7907	593	4	,	,	PUNCT
ajm-7907	593	5	31(3	31(3	NUM
ajm-7907	593	6	)	)	PUNCT
ajm-7907	593	7	,	,	PUNCT
ajm-7907	593	8	169–185	169–185	NUM
ajm-7907	593	9	.	.	PUNCT
ajm-7907	593	10	pinto	pinto	NOUN
ajm-7907	593	11	,	,	PUNCT
ajm-7907	593	12	i.	i.	PROPN
ajm-7907	593	13	,	,	PUNCT
ajm-7907	593	14	&	&	CCONJ
ajm-7907	593	15	pais	pais	PROPN
ajm-7907	593	16	,	,	PUNCT
ajm-7907	593	17	m.c	m.c	PROPN
ajm-7907	593	18	.	.	PROPN
ajm-7907	593	19	(	(	PUNCT
ajm-7907	593	20	2015	2015	NUM
ajm-7907	593	21	)	)	PUNCT
ajm-7907	593	22	.	.	PUNCT
ajm-7907	594	1	fair	fair	ADJ
ajm-7907	594	2	value	value	NOUN
ajm-7907	594	3	accounting	accounting	NOUN
ajm-7907	594	4	choice	choice	NOUN
ajm-7907	594	5	.	.	PUNCT
ajm-7907	595	1	journal	journal	NOUN
ajm-7907	595	2	of	of	ADP
ajm-7907	595	3	european	european	PROPN
ajm-7907	595	4	real	real	ADJ
ajm-7907	595	5	estate	estate	NOUN
ajm-7907	595	6	research	research	NOUN
ajm-7907	595	7	,	,	PUNCT
ajm-7907	595	8	8(2	8(2	NUM
ajm-7907	595	9	)	)	PUNCT
ajm-7907	595	10	,	,	PUNCT
ajm-7907	595	11	130–152	130–152	NUM
ajm-7907	595	12	.	.	PUNCT
ajm-7907	596	1	răscolean	răscolean	ADJ
ajm-7907	596	2	,	,	PUNCT
ajm-7907	596	3	i.	i.	PROPN
ajm-7907	596	4	,	,	PUNCT
ajm-7907	596	5	&	&	CCONJ
ajm-7907	596	6	rakos	rakos	PROPN
ajm-7907	596	7	,	,	PUNCT
ajm-7907	596	8	i.-s	i.-	NOUN
ajm-7907	596	9	.	.	PUNCT
ajm-7907	597	1	(	(	PUNCT
ajm-7907	597	2	2016	2016	NUM
ajm-7907	597	3	)	)	PUNCT
ajm-7907	597	4	.	.	PUNCT
ajm-7907	598	1	the	the	DET
ajm-7907	598	2	transition	transition	NOUN
ajm-7907	598	3	from	from	ADP
ajm-7907	598	4	historical	historical	ADJ
ajm-7907	598	5	cost	cost	NOUN
ajm-7907	598	6	to	to	ADP
ajm-7907	598	7	fair	fair	ADJ
ajm-7907	598	8	value	value	NOUN
ajm-7907	598	9	:	:	PUNCT
ajm-7907	598	10	a	a	DET
ajm-7907	598	11	choice	choice	NOUN
ajm-7907	598	12	with	with	ADP
ajm-7907	598	13	major	major	ADJ
ajm-7907	598	14	implications	implication	NOUN
ajm-7907	598	15	in	in	ADP
ajm-7907	598	16	accounting	accounting	NOUN
ajm-7907	598	17	.	.	PUNCT
ajm-7907	599	1	economics	economic	NOUN
ajm-7907	599	2	,	,	PUNCT
ajm-7907	599	3	16	16	NUM
ajm-7907	599	4	,	,	PUNCT
ajm-7907	599	5	233–244	233–244	NUM
ajm-7907	599	6	.	.	PUNCT
ajm-7907	600	1	ratcliffe	ratcliffe	PROPN
ajm-7907	600	2	,	,	PUNCT
ajm-7907	600	3	t.a	t.a	PROPN
ajm-7907	600	4	.	.	PROPN
ajm-7907	600	5	(	(	PUNCT
ajm-7907	600	6	2007	2007	NUM
ajm-7907	600	7	,	,	PUNCT
ajm-7907	600	8	november	november	PROPN
ajm-7907	600	9	)	)	PUNCT
ajm-7907	600	10	.	.	PUNCT
ajm-7907	601	1	the	the	DET
ajm-7907	601	2	finer	fine	ADJ
ajm-7907	601	3	points	point	NOUN
ajm-7907	601	4	of	of	ADP
ajm-7907	601	5	fair	fair	ADJ
ajm-7907	601	6	value	value	NOUN
ajm-7907	601	7	.	.	PUNCT
ajm-7907	602	1	journal	journal	PROPN
ajm-7907	602	2	of	of	ADP
ajm-7907	602	3	accountancy	accountancy	NOUN
ajm-7907	602	4	,	,	PUNCT
ajm-7907	602	5	204(6	204(6	NUM
ajm-7907	602	6	)	)	PUNCT
ajm-7907	602	7	,	,	PUNCT
ajm-7907	602	8	30	30	NUM
ajm-7907	602	9	.	.	PUNCT
ajm-7907	603	1	reason	reason	NOUN
ajm-7907	603	2	,	,	PUNCT
ajm-7907	603	3	t.	t.	PROPN
ajm-7907	603	4	(	(	PUNCT
ajm-7907	603	5	2008	2008	NUM
ajm-7907	603	6	)	)	PUNCT
ajm-7907	603	7	.	.	PUNCT
ajm-7907	604	1	why	why	SCONJ
ajm-7907	604	2	cfos	cfos	PROPN
ajm-7907	604	3	hate	hate	VERB
ajm-7907	604	4	fair	fair	ADJ
ajm-7907	604	5	value	value	NOUN
ajm-7907	604	6	.	.	PUNCT
ajm-7907	605	1	cfo	cfo	PROPN
ajm-7907	605	2	magazine	magazine	PROPN
ajm-7907	605	3	.	.	PUNCT
ajm-7907	606	1	map	map	VERB
ajm-7907	606	2	14	14	NUM
ajm-7907	606	3	.	.	PUNCT
ajm-7907	607	1	retrieved	retrieve	VERB
ajm-7907	607	2	from	from	ADP
ajm-7907	607	3	http://www.cfo.com/accounting-tax/2008/05/why-cfos-hate-fair-value/	http://www.cfo.com/accounting-tax/2008/05/why-cfos-hate-fair-value/	NOUN
ajm-7907	607	4	ristea	ristea	NOUN
ajm-7907	607	5	,	,	PUNCT
ajm-7907	607	6	m.	m.	NOUN
ajm-7907	607	7	,	,	PUNCT
ajm-7907	607	8	ioanas	ioana	NOUN
ajm-7907	607	9	,	,	PUNCT
ajm-7907	607	10	c.	c.	NOUN
ajm-7907	607	11	,	,	PUNCT
ajm-7907	607	12	gruiescu	gruiescu	NOUN
ajm-7907	607	13	,	,	PUNCT
ajm-7907	607	14	m.	m.	NOUN
ajm-7907	607	15	,	,	PUNCT
ajm-7907	607	16	&	&	CCONJ
ajm-7907	607	17	tutu	tutu	PROPN
ajm-7907	607	18	,	,	PUNCT
ajm-7907	607	19	a.	a.	NOUN
ajm-7907	607	20	(	(	PUNCT
ajm-7907	607	21	2016	2016	NUM
ajm-7907	607	22	)	)	PUNCT
ajm-7907	607	23	.	.	PUNCT
ajm-7907	608	1	valuation	valuation	NOUN
ajm-7907	608	2	models	model	NOUN
ajm-7907	608	3	:	:	PUNCT
ajm-7907	608	4	fair	fair	ADJ
ajm-7907	608	5	value	value	NOUN
ajm-7907	608	6	methods	method	NOUN
ajm-7907	608	7	of	of	ADP
ajm-7907	608	8	assessment	assessment	NOUN
ajm-7907	608	9	in	in	ADP
ajm-7907	608	10	accounting	accounting	NOUN
ajm-7907	608	11	.	.	PUNCT
ajm-7907	609	1	journal	journal	NOUN
ajm-7907	609	2	of	of	ADP
ajm-7907	609	3	information	information	NOUN
ajm-7907	609	4	systems	systems	PROPN
ajm-7907	609	5	&	&	CCONJ
ajm-7907	609	6	operations	operation	NOUN
ajm-7907	609	7	management	management	NOUN
ajm-7907	609	8	,	,	PUNCT
ajm-7907	609	9	10(2	10(2	NUM
ajm-7907	609	10	)	)	PUNCT
ajm-7907	609	11	,	,	PUNCT
ajm-7907	609	12	311–326	311–326	NUM
ajm-7907	609	13	schneider	schneider	NOUN
ajm-7907	609	14	,	,	PUNCT
ajm-7907	609	15	d.k	d.k	PROPN
ajm-7907	609	16	.	.	PROPN
ajm-7907	609	17	,	,	PUNCT
ajm-7907	609	18	&	&	CCONJ
ajm-7907	609	19	mccarthy	mccarthy	PROPN
ajm-7907	609	20	,	,	PUNCT
ajm-7907	609	21	m.g	m.g	PROPN
ajm-7907	609	22	.	.	PROPN
ajm-7907	609	23	(	(	PUNCT
ajm-7907	609	24	2007	2007	NUM
ajm-7907	609	25	,	,	PUNCT
ajm-7907	609	26	july	july	PROPN
ajm-7907	609	27	/	/	SYM
ajm-7907	609	28	aug	aug	PROPN
ajm-7907	609	29	)	)	PUNCT
ajm-7907	609	30	.	.	PUNCT
ajm-7907	610	1	fair	fair	ADJ
ajm-7907	610	2	value	value	NOUN
ajm-7907	610	3	accounting	accounting	NOUN
ajm-7907	610	4	broadened	broaden	VERB
ajm-7907	610	5	with	with	ADP
ajm-7907	610	6	fasb	fasb	NOUN
ajm-7907	610	7	159	159	NUM
ajm-7907	610	8	.	.	PUNCT
ajm-7907	611	1	commercial	commercial	ADJ
ajm-7907	611	2	lending	lending	PROPN
ajm-7907	611	3	review	review	NOUN
ajm-7907	611	4	,	,	PUNCT
ajm-7907	611	5	28–35	28–35	NUM
ajm-7907	611	6	.	.	PUNCT
ajm-7907	612	1	schroeder	schroeder	PROPN
ajm-7907	612	2	,	,	PUNCT
ajm-7907	612	3	r.g	r.g	PROPN
ajm-7907	612	4	.	.	PROPN
ajm-7907	612	5	,	,	PUNCT
ajm-7907	612	6	clark	clark	PROPN
ajm-7907	612	7	,	,	PUNCT
ajm-7907	612	8	m.w	m.w	PROPN
ajm-7907	612	9	.	.	PROPN
ajm-7907	612	10	,	,	PUNCT
ajm-7907	612	11	&	&	CCONJ
ajm-7907	612	12	cathey	cathey	PROPN
ajm-7907	612	13	,	,	PUNCT
ajm-7907	612	14	j.m	j.m	PROPN
ajm-7907	612	15	.	.	PROPN
ajm-7907	612	16	(	(	PUNCT
ajm-7907	612	17	2023	2023	NUM
ajm-7907	612	18	)	)	PUNCT
ajm-7907	612	19	financial	financial	ADJ
ajm-7907	612	20	accounting	accounting	NOUN
ajm-7907	612	21	theory	theory	NOUN
ajm-7907	612	22	and	and	CCONJ
ajm-7907	612	23	analysis	analysis	NOUN
ajm-7907	612	24	(	(	PUNCT
ajm-7907	612	25	14th	14th	NOUN
ajm-7907	612	26	ed	ed	NOUN
ajm-7907	612	27	.	.	PUNCT
ajm-7907	612	28	)	)	PUNCT
ajm-7907	612	29	.	.	PUNCT
ajm-7907	613	1	hoboken	hoboken	PROPN
ajm-7907	613	2	,	,	PUNCT
ajm-7907	613	3	nj	nj	PROPN
ajm-7907	613	4	:	:	PUNCT
ajm-7907	613	5	john	john	PROPN
ajm-7907	613	6	wiley	wiley	PROPN
ajm-7907	613	7	&	&	CCONJ
ajm-7907	613	8	sons	son	NOUN
ajm-7907	613	9	.	.	PUNCT
ajm-7907	614	1	seay	seay	PROPN
ajm-7907	614	2	,	,	PUNCT
ajm-7907	614	3	s.s	s.s	PROPN
ajm-7907	614	4	.	.	PROPN
ajm-7907	614	5	,	,	PUNCT
ajm-7907	614	6	&	&	CCONJ
ajm-7907	614	7	ford	ford	PROPN
ajm-7907	614	8	,	,	PUNCT
ajm-7907	614	9	w.h	w.h	PROPN
ajm-7907	614	10	.	.	PROPN
ajm-7907	615	1	(	(	PUNCT
ajm-7907	616	1	2010	2010	NUM
ajm-7907	616	2	)	)	PUNCT
ajm-7907	616	3	.	.	PUNCT
ajm-7907	617	1	fair	fair	ADJ
ajm-7907	617	2	presentation	presentation	NOUN
ajm-7907	617	3	an	an	DET
ajm-7907	617	4	ethical	ethical	ADJ
ajm-7907	617	5	perspective	perspective	NOUN
ajm-7907	617	6	on	on	ADP
ajm-7907	617	7	fair	fair	ADJ
ajm-7907	617	8	value	value	NOUN
ajm-7907	617	9	accounting	accounting	NOUN
ajm-7907	617	10	pursuit	pursuit	NOUN
ajm-7907	617	11	to	to	ADP
ajm-7907	617	12	the	the	DET
ajm-7907	617	13	sec	sec	PROPN
ajm-7907	617	14	study	study	NOUN
ajm-7907	617	15	on	on	ADP
ajm-7907	617	16	mark	mark	NOUN
ajm-7907	617	17	-	-	PUNCT
ajm-7907	617	18	to	to	ADP
ajm-7907	617	19	-	-	PUNCT
ajm-7907	617	20	market	market	NOUN
ajm-7907	617	21	accounting	accounting	NOUN
ajm-7907	617	22	.	.	PUNCT
ajm-7907	618	1	journal	journal	NOUN
ajm-7907	618	2	of	of	ADP
ajm-7907	618	3	legal	legal	ADJ
ajm-7907	618	4	,	,	PUNCT
ajm-7907	618	5	ethical	ethical	ADJ
ajm-7907	618	6	,	,	PUNCT
ajm-7907	618	7	and	and	CCONJ
ajm-7907	618	8	regulatory	regulatory	ADJ
ajm-7907	618	9	issues	issue	NOUN
ajm-7907	618	10	,	,	PUNCT
ajm-7907	618	11	13(1	13(1	NUM
ajm-7907	618	12	)	)	PUNCT
ajm-7907	618	13	,	,	PUNCT
ajm-7907	618	14	53–64	53–64	NUM
ajm-7907	618	15	.	.	PUNCT
ajm-7907	618	16	shortridge	shortridge	PROPN
ajm-7907	618	17	,	,	PUNCT
ajm-7907	618	18	r.t	r.t	PROPN
ajm-7907	618	19	.	.	PROPN
ajm-7907	618	20	,	,	PUNCT
ajm-7907	618	21	schroeder	schroeder	PROPN
ajm-7907	618	22	,	,	PUNCT
ajm-7907	618	23	a.	a.	PROPN
ajm-7907	618	24	,	,	PUNCT
ajm-7907	618	25	&	&	CCONJ
ajm-7907	618	26	wagoner	wagoner	PROPN
ajm-7907	618	27	,	,	PUNCT
ajm-7907	618	28	e.	e.	PROPN
ajm-7907	618	29	(	(	PUNCT
ajm-7907	618	30	2006	2006	NUM
ajm-7907	618	31	)	)	PUNCT
ajm-7907	618	32	.	.	PUNCT
ajm-7907	619	1	fair	fair	ADJ
ajm-7907	619	2	-	-	PUNCT
ajm-7907	619	3	value	value	NOUN
ajm-7907	619	4	accounting	accounting	NOUN
ajm-7907	619	5	.	.	PUNCT
ajm-7907	620	1	the	the	DET
ajm-7907	620	2	cpa	cpa	PROPN
ajm-7907	620	3	journal	journal	PROPN
ajm-7907	620	4	,	,	PUNCT
ajm-7907	620	5	76(4	76(4	NUM
ajm-7907	620	6	)	)	PUNCT
ajm-7907	620	7	,	,	PUNCT
ajm-7907	620	8	37–39	37–39	NUM
ajm-7907	620	9	.	.	PUNCT
ajm-7907	620	10	tang	tang	PROPN
ajm-7907	620	11	,	,	PUNCT
ajm-7907	620	12	v.w	v.w	PROPN
ajm-7907	620	13	.	.	PROPN
ajm-7907	620	14	(	(	PUNCT
ajm-7907	620	15	2019	2019	NUM
ajm-7907	620	16	)	)	PUNCT
ajm-7907	620	17	.	.	PUNCT
ajm-7907	621	1	the	the	DET
ajm-7907	621	2	role	role	NOUN
ajm-7907	621	3	of	of	ADP
ajm-7907	621	4	accounting	accounting	NOUN
ajm-7907	621	5	and	and	CCONJ
ajm-7907	621	6	the	the	DET
ajm-7907	621	7	debate	debate	NOUN
ajm-7907	621	8	between	between	ADP
ajm-7907	621	9	historical	historical	ADJ
ajm-7907	621	10	cost	cost	NOUN
ajm-7907	621	11	and	and	CCONJ
ajm-7907	621	12	fair	fair	ADJ
ajm-7907	621	13	value	value	NOUN
ajm-7907	621	14	.	.	PUNCT
ajm-7907	622	1	accounting	accounting	NOUN
ajm-7907	622	2	,	,	PUNCT
ajm-7907	622	3	economics	economic	NOUN
ajm-7907	622	4	,	,	PUNCT
ajm-7907	622	5	and	and	CCONJ
ajm-7907	622	6	law	law	NOUN
ajm-7907	622	7	:	:	PUNCT
ajm-7907	622	8	a	a	DET
ajm-7907	622	9	convivium	convivium	NOUN
ajm-7907	622	10	,	,	PUNCT
ajm-7907	622	11	9(1	9(1	NUM
ajm-7907	622	12	)	)	PUNCT
ajm-7907	622	13	,	,	PUNCT
ajm-7907	622	14	1–3	1–3	NOUN
ajm-7907	622	15	.	.	PUNCT
ajm-7907	622	16	tojek	tojek	PROPN
ajm-7907	622	17	,	,	PUNCT
ajm-7907	622	18	p.	p.	NOUN
ajm-7907	622	19	(	(	PUNCT
ajm-7907	622	20	2021	2021	NUM
ajm-7907	622	21	)	)	PUNCT
ajm-7907	622	22	.	.	PUNCT
ajm-7907	623	1	examples	example	NOUN
ajm-7907	623	2	of	of	ADP
ajm-7907	623	3	accounting	accounting	NOUN
ajm-7907	623	4	manipulations	manipulation	NOUN
ajm-7907	623	5	related	relate	VERB
ajm-7907	623	6	to	to	ADP
ajm-7907	623	7	the	the	DET
ajm-7907	623	8	valuation	valuation	NOUN
ajm-7907	623	9	of	of	ADP
ajm-7907	623	10	balance	balance	NOUN
ajm-7907	623	11	sheet	sheet	NOUN
ajm-7907	623	12	components	component	NOUN
ajm-7907	623	13	.	.	PUNCT
ajm-7907	624	1	asel	asel	PROPN
ajm-7907	624	2	scientific	scientific	ADJ
ajm-7907	624	3	journal	journal	NOUN
ajm-7907	624	4	,	,	PUNCT
ajm-7907	624	5	25(4	25(4	NOUN
ajm-7907	624	6	)	)	PUNCT
ajm-7907	624	7	,	,	PUNCT
ajm-7907	624	8	38–43	38–43	NUM
ajm-7907	624	9	.	.	NOUN
ajm-7907	624	10	80	80	NUM
ajm-7907	624	11	american	american	ADJ
ajm-7907	624	12	journal	journal	PROPN
ajm-7907	624	13	of	of	ADP
ajm-7907	624	14	management	management	NOUN
ajm-7907	624	15	vol	vol	NOUN
ajm-7907	624	16	.	.	PUNCT
ajm-7907	625	1	25(4	25(4	NOUN
ajm-7907	625	2	)	)	PUNCT
ajm-7907	626	1	2025	2025	NUM
ajm-7907	626	2	well	well	ADV
ajm-7907	626	3	,	,	PUNCT
ajm-7907	626	4	j.	j.	PROPN
ajm-7907	626	5	(	(	PUNCT
ajm-7907	626	6	2025	2025	NUM
ajm-7907	626	7	,	,	PUNCT
ajm-7907	626	8	july	july	PROPN
ajm-7907	626	9	3	3	NUM
ajm-7907	626	10	)	)	PUNCT
ajm-7907	626	11	.	.	PUNCT
ajm-7907	627	1	harvard	harvard	PROPN
ajm-7907	627	2	fights	fight	VERB
ajm-7907	627	3	ensnare	ensnare	VERB
ajm-7907	627	4	private	private	ADJ
ajm-7907	627	5	equity	equity	NOUN
ajm-7907	627	6	.	.	PUNCT
ajm-7907	628	1	wall	wall	PROPN
ajm-7907	628	2	street	street	PROPN
ajm-7907	628	3	journal	journal	PROPN
ajm-7907	628	4	,	,	PUNCT
ajm-7907	628	5	286(3	286(3	NUM
ajm-7907	628	6	)	)	PUNCT
ajm-7907	628	7	,	,	PUNCT
ajm-7907	628	8	b–12	b–12	PROPN
ajm-7907	628	9	.	.	PUNCT
ajm-7907	628	10	whittington	whittington	PROPN
ajm-7907	628	11	,	,	PUNCT
ajm-7907	628	12	g.	g.	PROPN
ajm-7907	628	13	(	(	PUNCT
ajm-7907	628	14	2015	2015	NUM
ajm-7907	628	15	)	)	PUNCT
ajm-7907	628	16	.	.	PUNCT
ajm-7907	629	1	measurement	measurement	NOUN
ajm-7907	629	2	in	in	ADP
ajm-7907	629	3	financial	financial	ADJ
ajm-7907	629	4	reporting	reporting	NOUN
ajm-7907	629	5	:	:	PUNCT
ajm-7907	629	6	half	half	DET
ajm-7907	629	7	a	a	DET
ajm-7907	629	8	century	century	NOUN
ajm-7907	629	9	of	of	ADP
ajm-7907	629	10	research	research	NOUN
ajm-7907	629	11	and	and	CCONJ
ajm-7907	629	12	practice	practice	NOUN
ajm-7907	629	13	.	.	PUNCT
ajm-7907	630	1	abacus	abacus	PROPN
ajm-7907	630	2	,	,	PUNCT
ajm-7907	630	3	51(4	51(4	NUM
ajm-7907	630	4	)	)	PUNCT
ajm-7907	630	5	,	,	PUNCT
ajm-7907	630	6	549–571	549–571	NUM
ajm-7907	630	7	.	.	PUNCT
ajm-7907	631	1	wong	wong	PROPN
ajm-7907	631	2	,	,	PUNCT
ajm-7907	631	3	m.f	m.f	PROPN
ajm-7907	631	4	.	.	PUNCT
ajm-7907	631	5	(	(	PUNCT
ajm-7907	631	6	2000	2000	NUM
ajm-7907	631	7	)	)	PUNCT
ajm-7907	631	8	.	.	PUNCT
ajm-7907	632	1	the	the	DET
ajm-7907	632	2	association	association	NOUN
ajm-7907	632	3	between	between	ADP
ajm-7907	632	4	sfas	sfas	NOUN
ajm-7907	632	5	no	no	INTJ
ajm-7907	632	6	.	.	PROPN
ajm-7907	633	1	119	119	NUM
ajm-7907	633	2	derivatives	derivative	NOUN
ajm-7907	633	3	disclosure	disclosure	NOUN
ajm-7907	633	4	and	and	CCONJ
ajm-7907	633	5	the	the	DET
ajm-7907	633	6	foreign	foreign	ADJ
ajm-7907	633	7	exchange	exchange	NOUN
ajm-7907	633	8	risk	risk	NOUN
ajm-7907	633	9	exposure	exposure	NOUN
ajm-7907	633	10	of	of	ADP
ajm-7907	633	11	manufacturing	manufacturing	NOUN
ajm-7907	633	12	firms	firm	NOUN
ajm-7907	633	13	.	.	PUNCT
ajm-7907	634	1	journal	journal	NOUN
ajm-7907	634	2	of	of	ADP
ajm-7907	634	3	accounting	accounting	NOUN
ajm-7907	634	4	research	research	NOUN
ajm-7907	634	5	,	,	PUNCT
ajm-7907	634	6	38(2	38(2	NOUN
ajm-7907	634	7	)	)	PUNCT
ajm-7907	634	8	,	,	PUNCT
ajm-7907	634	9	387–417	387–417	NUM
ajm-7907	634	10	.	.	PUNCT
ajm-7907	634	11	yoo	yoo	PROPN
ajm-7907	634	12	,	,	PUNCT
ajm-7907	634	13	c.-y	c.-y	NOUN
ajm-7907	634	14	.	.	PUNCT
ajm-7907	634	15	,	,	PUNCT
ajm-7907	634	16	choi	choi	NOUN
ajm-7907	634	17	,	,	PUNCT
ajm-7907	634	18	t.h	t.h	PROPN
ajm-7907	634	19	.	.	PROPN
ajm-7907	634	20	,	,	PUNCT
ajm-7907	634	21	&	&	CCONJ
ajm-7907	634	22	pae	pae	PROPN
ajm-7907	634	23	,	,	PUNCT
ajm-7907	634	24	j.	j.	PROPN
ajm-7907	634	25	(	(	PUNCT
ajm-7907	634	26	2017	2017	NUM
ajm-7907	634	27	)	)	PUNCT
ajm-7907	634	28	.	.	PUNCT
ajm-7907	635	1	demand	demand	NOUN
ajm-7907	635	2	for	for	ADP
ajm-7907	635	3	fair	fair	ADJ
ajm-7907	635	4	value	value	NOUN
ajm-7907	635	5	accounting	accounting	NOUN
ajm-7907	635	6	:	:	PUNCT
ajm-7907	635	7	the	the	DET
ajm-7907	635	8	case	case	NOUN
ajm-7907	635	9	of	of	ADP
ajm-7907	635	10	the	the	DET
ajm-7907	635	11	asset	asset	NOUN
ajm-7907	635	12	revaluation	revaluation	NOUN
ajm-7907	635	13	boom	boom	NOUN
ajm-7907	635	14	in	in	ADP
ajm-7907	635	15	korea	korea	PROPN
ajm-7907	635	16	during	during	ADP
ajm-7907	635	17	the	the	DET
ajm-7907	635	18	global	global	ADJ
ajm-7907	635	19	financial	financial	ADJ
ajm-7907	635	20	crisis	crisis	NOUN
ajm-7907	635	21	.	.	PUNCT
ajm-7907	636	1	journal	journal	PROPN
ajm-7907	636	2	of	of	ADP
ajm-7907	636	3	business	business	NOUN
ajm-7907	636	4	finance	finance	PROPN
ajm-7907	636	5	&	&	CCONJ
ajm-7907	636	6	accounting	accounting	PROPN
ajm-7907	636	7	,	,	PUNCT
ajm-7907	636	8	45(1–2	45(1–2	PROPN
ajm-7907	636	9	)	)	PUNCT
ajm-7907	636	10	,	,	PUNCT
ajm-7907	636	11	92–114	92–114	PROPN
ajm-7907	636	12	.	.	PUNCT
ajm-7907	637	1	young	young	PROPN
ajm-7907	637	2	,	,	PUNCT
ajm-7907	637	3	j.j	j.j	PROPN
ajm-7907	637	4	,	,	PUNCT
ajm-7907	637	5	&	&	CCONJ
ajm-7907	637	6	mouck	mouck	NOUN
ajm-7907	637	7	,	,	PUNCT
ajm-7907	637	8	t.	t.	PROPN
ajm-7907	637	9	(	(	PUNCT
ajm-7907	637	10	1996	1996	NUM
ajm-7907	637	11	)	)	PUNCT
ajm-7907	637	12	.	.	PUNCT
ajm-7907	638	1	objectivity	objectivity	NOUN
ajm-7907	638	2	and	and	CCONJ
ajm-7907	638	3	the	the	DET
ajm-7907	638	4	role	role	NOUN
ajm-7907	638	5	of	of	ADP
ajm-7907	638	6	history	history	NOUN
ajm-7907	638	7	in	in	ADP
ajm-7907	638	8	the	the	DET
ajm-7907	638	9	development	development	NOUN
ajm-7907	638	10	and	and	CCONJ
ajm-7907	638	11	review	review	NOUN
ajm-7907	638	12	of	of	ADP
ajm-7907	638	13	accounting	accounting	NOUN
ajm-7907	638	14	standards	standard	NOUN
ajm-7907	638	15	.	.	PUNCT
ajm-7907	639	1	accounting	accounting	NOUN
ajm-7907	639	2	,	,	PUNCT
ajm-7907	639	3	auditing	auditing	NOUN
ajm-7907	639	4	&	&	CCONJ
ajm-7907	639	5	accountability	accountability	NOUN
ajm-7907	639	6	journal	journal	NOUN
ajm-7907	639	7	,	,	PUNCT
ajm-7907	639	8	9(3	9(3	NUM
ajm-7907	639	9	)	)	PUNCT
ajm-7907	639	10	,	,	PUNCT
ajm-7907	639	11	127–147	127–147	NUM
ajm-7907	639	12	.	.	PUNCT
ajm-7907	640	1	zeff	zeff	PROPN
ajm-7907	640	2	,	,	PUNCT
ajm-7907	640	3	s.a	s.a	PROPN
ajm-7907	640	4	.	.	PROPN
ajm-7907	640	5	(	(	PUNCT
ajm-7907	640	6	2007	2007	NUM
ajm-7907	640	7	)	)	PUNCT
ajm-7907	640	8	.	.	PUNCT
ajm-7907	641	1	the	the	DET
ajm-7907	641	2	sec	sec	PROPN
ajm-7907	641	3	rules	rule	VERB
ajm-7907	641	4	historical	historical	ADJ
ajm-7907	641	5	cost	cost	NOUN
ajm-7907	641	6	accounting	accounting	NOUN
ajm-7907	641	7	:	:	PUNCT
ajm-7907	641	8	1934	1934	NUM
ajm-7907	641	9	to	to	ADP
ajm-7907	641	10	the	the	DET
ajm-7907	641	11	1970s	1970	NOUN
ajm-7907	641	12	.	.	PUNCT
ajm-7907	642	1	accounting	accounting	NOUN
ajm-7907	642	2	&	&	CCONJ
ajm-7907	642	3	business	business	PROPN
ajm-7907	642	4	research	research	NOUN
ajm-7907	642	5	,	,	PUNCT
ajm-7907	642	6	37(sup	37(sup	NUM
ajm-7907	642	7	.	.	PUNCT
ajm-7907	643	1	1	1	NUM
ajm-7907	643	2	)	)	PUNCT
ajm-7907	643	3	,	,	PUNCT
ajm-7907	643	4	49–62	49–62	NUM
ajm-7907	643	5	.	.	PUNCT
ajm-7907	644	1	zeff	zeff	PROPN
ajm-7907	644	2	,	,	PUNCT
ajm-7907	644	3	s.a	s.a	PROPN
ajm-7907	644	4	.	.	PROPN
ajm-7907	644	5	(	(	PUNCT
ajm-7907	644	6	2013	2013	NUM
ajm-7907	644	7	)	)	PUNCT
ajm-7907	644	8	.	.	PUNCT
ajm-7907	645	1	the	the	DET
ajm-7907	645	2	objectives	objective	NOUN
ajm-7907	645	3	of	of	ADP
ajm-7907	645	4	financial	financial	ADJ
ajm-7907	645	5	reporting	reporting	NOUN
ajm-7907	645	6	:	:	PUNCT
ajm-7907	645	7	a	a	DET
ajm-7907	645	8	historical	historical	ADJ
ajm-7907	645	9	survey	survey	NOUN
ajm-7907	645	10	and	and	CCONJ
ajm-7907	645	11	analysis	analysis	NOUN
ajm-7907	645	12	.	.	PUNCT
ajm-7907	646	1	accounting	accounting	NOUN
ajm-7907	646	2	and	and	CCONJ
ajm-7907	646	3	business	business	NOUN
ajm-7907	646	4	research	research	NOUN
ajm-7907	646	5	,	,	PUNCT
ajm-7907	646	6	43(4	43(4	NOUN
ajm-7907	646	7	)	)	PUNCT
ajm-7907	646	8	,	,	PUNCT
ajm-7907	646	9	1–66	1–66	NOUN
ajm-7907	646	10	.	.	PUNCT
ajm-7907	647	1	zeff	zeff	PROPN
ajm-7907	647	2	,	,	PUNCT
ajm-7907	647	3	s.a	s.a	PROPN
ajm-7907	647	4	.	.	PROPN
ajm-7907	647	5	(	(	PUNCT
ajm-7907	647	6	2016	2016	NUM
ajm-7907	647	7	)	)	PUNCT
ajm-7907	647	8	.	.	PUNCT
ajm-7907	648	1	the	the	DET
ajm-7907	648	2	trueblood	trueblood	PROPN
ajm-7907	648	3	study	study	NOUN
ajm-7907	648	4	group	group	NOUN
ajm-7907	648	5	on	on	ADP
ajm-7907	648	6	the	the	DET
ajm-7907	648	7	object	object	NOUN
ajm-7907	648	8	of	of	ADP
ajm-7907	648	9	financial	financial	ADJ
ajm-7907	648	10	statements	statement	NOUN
ajm-7907	648	11	(	(	PUNCT
ajm-7907	648	12	1971	1971	NUM
ajm-7907	648	13	-	-	SYM
ajm-7907	648	14	73	73	NUM
ajm-7907	648	15	):	):	PUNCT
ajm-7907	648	16	a	a	DET
ajm-7907	648	17	historical	historical	ADJ
ajm-7907	648	18	study	study	NOUN
ajm-7907	648	19	.	.	PUNCT
ajm-7907	649	1	journal	journal	NOUN
ajm-7907	649	2	of	of	ADP
ajm-7907	649	3	accounting	accounting	NOUN
ajm-7907	649	4	and	and	CCONJ
ajm-7907	649	5	public	public	ADJ
ajm-7907	649	6	policy	policy	NOUN
ajm-7907	649	7	,	,	PUNCT
ajm-7907	649	8	35(2	35(2	NUM
ajm-7907	649	9	)	)	PUNCT
ajm-7907	649	10	,	,	PUNCT
ajm-7907	649	11	134–161	134–161	NUM
ajm-7907	649	12	.	.	PUNCT