id	sid	eid	entity	type
issue-76	1	1	baltic journal of economic	ORG
issue-76	1	2	24	CARDINAL
issue-76	2	1	2	CARDINAL
issue-76	2	2	2	CARDINAL
issue-76	2	3	2016	DATE
issue-76	2	4	1	CARDINAL
issue-76	2	5	ternopil national economy university	ORG
issue-76	3	1	olga gandziuk1	PERSON
issue-76	3	2	national economy university	ORG
issue-76	3	3	ukraine	GPE
issue-76	9	1	ukrainian	NORP
issue-76	13	1	first	ORDINAL
issue-76	18	1	the world bank	ORG
issue-76	20	1	ukraine	GPE
issue-76	22	1	ukraine	GPE
issue-76	24	1	jel classifications: d21	ORG
issue-76	24	2	l20	CARDINAL
issue-76	24	3	1	CARDINAL
issue-76	24	4	ukraine	GPE
issue-76	24	5	european	NORP
issue-76	30	1	baltic journal of economic	ORG
issue-76	30	2	25	CARDINAL
issue-76	31	1	2	CARDINAL
issue-76	31	2	2	CARDINAL
issue-76	31	3	2016	DATE
issue-76	34	1	the world bank	ORG
issue-76	34	2	ukraine	GPE
issue-76	37	1	materials world bank	ORG
issue-76	37	2	the council of international financial reporting standards	ORG
issue-76	38	1	2	CARDINAL
issue-76	39	1	monthly	DATE
issue-76	46	1	european	NORP
issue-76	47	1	us	GPE
issue-76	48	1	the united states	GPE
issue-76	49	1	first	ORDINAL
issue-76	49	2	secondly	ORDINAL
issue-76	51	1	2011	DATE
issue-76	52	1	today	DATE
issue-76	61	1	firstly	ORDINAL
issue-76	61	2	daily	DATE
issue-76	61	3	secondly	ORDINAL
issue-76	66	1	baltic journal of economic	ORG
issue-76	66	2	26	CARDINAL
issue-76	67	1	2	CARDINAL
issue-76	67	2	2	CARDINAL
issue-76	67	3	2016	DATE
issue-76	67	4	2005	DATE
issue-76	69	1	two	CARDINAL
issue-76	82	1	2011	DATE
issue-76	88	1	golcova	ORG
issue-76	88	2	2004	DATE
issue-76	92	1	syk, 2008	ORG
issue-76	93	1	the us financial accounting standard board	ORG
issue-76	93	2	fasb	ORG
issue-76	95	1	fasb	ORG
issue-76	95	2	sinelnikova	GPE
issue-76	95	3	2012	DATE
issue-76	97	1	ukraine	GPE
issue-76	98	1	baltic journal of economic	ORG
issue-76	98	2	27	CARDINAL
issue-76	99	1	2	CARDINAL
issue-76	99	2	2	CARDINAL
issue-76	99	3	2016	DATE
issue-76	100	1	№1	CARDINAL
issue-76	100	2	№1	PRODUCT
issue-76	102	1	ten	CARDINAL
issue-76	102	2	one	CARDINAL
issue-76	104	1	3	CARDINAL
issue-76	107	1	2001	DATE
issue-76	107	2	2004	DATE
issue-76	107	3	ryndia	GPE
issue-76	107	4	2009	DATE
issue-76	108	1	ukraine	GPE
issue-76	121	1	ukraine	GPE
issue-76	128	1	№1	PRODUCT
issue-76	132	1	khomyn p.	PERSON
issue-76	132	2	2004	DATE
issue-76	133	1	28	CARDINAL
issue-76	134	1	2	CARDINAL
issue-76	134	2	2	CARDINAL
issue-76	134	3	2016	DATE
issue-76	134	4	zero	CARDINAL
issue-76	135	1	2013	DATE
issue-76	142	1	ukrainian	NORP
issue-76	144	1	ukraine	GPE
issue-76	145	1	2	CARDINAL
issue-76	145	2	article 14 of the law of ukraine	LAW
issue-76	145	3	ukraine	GPE
issue-76	146	1	ukraine	GPE
issue-76	146	2	post-soviet	NORP
issue-76	147	1	the soviet union	GPE
issue-76	152	1	2010	DATE
issue-76	156	1	annual	DATE
issue-76	159	1	4	CARDINAL
issue-76	159	2	today	DATE
issue-76	159	3	european	NORP
issue-76	170	1	eastern europe	LOC
issue-76	170	2	eurasia	GPE
issue-76	170	3	29	CARDINAL
issue-76	171	1	2	CARDINAL
issue-76	171	2	2	CARDINAL
issue-76	171	3	2016	CARDINAL
issue-76	171	4	the european union	ORG
issue-76	171	5	eu	ORG
issue-76	171	6	western european	NORP
issue-76	172	1	eu	ORG
issue-76	172	2	azerbaijan	GPE
issue-76	172	3	armenia	GPE
issue-76	172	4	belarus	GPE
issue-76	172	5	georgia	GPE
issue-76	172	6	moldova	GPE
issue-76	172	7	ukraine	GPE
issue-76	172	8	six	CARDINAL
issue-76	172	9	eap	ORG
issue-76	173	1	six	CARDINAL
issue-76	173	2	the european union	ORG
issue-76	174	1	2004	DATE
issue-76	174	2	the world bank	ORG
issue-76	174	3	eap	ORG
issue-76	175	1	eap	ORG
issue-76	176	1	european	NORP
issue-76	177	1	the ministry of finance	ORG
issue-76	178	1	eu	ORG
issue-76	180	1	the world bank	ORG
issue-76	180	2	vienna	GPE
issue-76	180	3	the world bank	ORG
issue-76	180	4	europe	LOC
issue-76	180	5	central asia	LOC
issue-76	182	1	2016	DATE
issue-76	182	2	the world bank	ORG
issue-76	183	1	26	CARDINAL
issue-76	183	2	april 2016	DATE
issue-76	183	3	three	CARDINAL
issue-76	183	4	vienna	GPE
issue-76	184	1	europe	LOC
issue-76	185	1	2016	CARDINAL
issue-76	186	1	albania	GPE
issue-76	186	2	armenia	GPE
issue-76	186	3	azerbaijan	GPE
issue-76	186	4	belarus	GPE
issue-76	186	5	bosnia	GPE
issue-76	186	6	herzegovina	GPE
issue-76	186	7	georgia	GPE
issue-76	186	8	kosovo	GPE
issue-76	186	9	yugoslav republic	GPE
issue-76	186	10	macedonia	GPE
issue-76	186	11	moldova	GPE
issue-76	186	12	montenegro	GPE
issue-76	186	13	serbia	GPE
issue-76	186	14	ukraine	GPE
issue-76	188	1	biennial	DATE
issue-76	189	1	the world bank	ORG
issue-76	189	2	ukraine	GPE
issue-76	189	3	european	NORP
issue-76	189	4	today	DATE
issue-76	189	5	ukrainian	NORP
issue-76	189	6	european	NORP
issue-76	190	1	5	CARDINAL
issue-76	190	2	ukraine	GPE
issue-76	190	3	recent years	DATE
issue-76	192	1	the world bank	ORG
issue-76	193	1	european	NORP
issue-76	193	2	today	DATE
issue-76	193	3	ukraine	GPE
issue-76	193	4	ukrainian	NORP
issue-76	193	5	european	NORP
issue-76	194	1	the european union	ORG
issue-76	195	1	baltic journal of economic	ORG
issue-76	195	2	30	CARDINAL
issue-76	196	1	2	CARDINAL
issue-76	196	2	2	CARDINAL
issue-76	196	3	2016	CARDINAL
issue-76	196	4	g.m.	PERSON
issue-76	196	5	n.s.	GPE
issue-76	196	6	2011	DATE
issue-76	197	1	kyiv	GPE
issue-76	197	2	623	CARDINAL
issue-76	197	3	s.m.	GPE
issue-76	197	4	i.y.	GPE
issue-76	198	1	2004	DATE
issue-76	199	1	kyiv	GPE
issue-76	199	2	292	CARDINAL
issue-76	199	3	p. ya	PERSON
issue-76	200	1	2001	DATE
issue-76	201	1	ternopil	PERSON
issue-76	201	2	453	CARDINAL
issue-76	201	3	p. ya	PERSON
issue-76	202	1	2004	DATE
issue-76	203	1	ternopil	PERSON
issue-76	203	2	288	CARDINAL
issue-76	203	3	kindracka, l.m.	ORG
issue-76	203	4	2011	DATE
issue-76	205	1	the commerce lviv academy	ORG
issue-76	205	2	35	DATE
issue-76	206	1	175	CARDINAL
issue-76	207	1	v.f.	GPE
issue-76	207	2	2010	DATE
issue-76	208	1	10-12	CARDINAL
issue-76	209	1	33	CARDINAL
issue-76	210	1	2013	DATE
issue-76	212	1	185	CARDINAL
issue-76	213	1	ryndia	GPE
issue-76	213	2	a.	PERSON
issue-76	213	3	2009	DATE
issue-76	215	1	7	CARDINAL
issue-76	216	1	17-19	CARDINAL
issue-76	216	2	sinelnikova	GPE
issue-76	216	3	n.o.	GPE
issue-76	216	4	2012	DATE
issue-76	217	1	ukrainian	NORP
issue-76	218	1	1	CARDINAL
issue-76	219	1	330	CARDINAL
issue-76	220	1	ya.v.	GPE
issue-76	220	2	bychkova	GPE
issue-76	220	3	s.m.	GPE
issue-76	221	1	2004	DATE
issue-76	222	1	5	CARDINAL
issue-76	223	1	54	CARDINAL
issue-76	223	2	syk	ORG
issue-76	223	3	2008	DATE
issue-76	224	1	24	DATE
issue-76	225	1	39	CARDINAL
issue-76	226	1	ukraine	GPE
issue-76	226	2	ukraine	GPE
issue-76	226	3	02.12.2012	DATE
issue-76	227	1	1	CARDINAL
issue-76	229	1	2005	DATE
issue-76	230	1	kyiv	GPE
issue-76	230	2	656	CARDINAL
issue-76	231	1	гандзюк соответствие	GPE
issue-76	231	2	отчетности	PERSON
issue-76	232	1	целью работы	ORG
issue-76	232	2	отчетности предприятий в	GPE
issue-76	232	3	интересов различных	ORG
issue-76	235	1	процессов	GPE
issue-76	235	2	в	NORP
issue-76	235	3	и	ORG
issue-76	235	4	при определении принципов	PERSON
issue-76	235	5	отчетности	PERSON
issue-76	235	6	при установлении роли	FAC
issue-76	235	7	и	ORG
issue-76	235	8	для	DATE
issue-76	235	9	качественных характеристик	ORG
issue-76	235	10	отчетности	PERSON
issue-76	236	1	и	DATE
issue-76	236	2	отечественных и зарубежных ученыхэкономистов	ORG
issue-76	236	3	и	DATE
issue-76	236	4	совета	GPE
issue-76	236	5	отчетности	PERSON
issue-76	237	1	результаты	NORP
issue-76	237	2	что в	FAC
issue-76	237	3	украинских предприятий	GPE
issue-76	237	4	для эффективного	GPE
issue-76	237	5	что бы система	PERSON
issue-76	237	6	только при наличии соответствующего	PERSON
issue-76	238	1	в	NORP
issue-76	238	2	процессе	GPE
issue-76	238	3	и	DATE
issue-76	239	1	выделены основные	PERSON
issue-76	239	2	отчетности	GPE
issue-76	239	3	в	GPE
issue-76	239	4	они	CARDINAL
issue-76	239	5	внешние и внутренние	PERSON
issue-76	240	1	внешние пользователи	PERSON
issue-76	240	2	пользователей с прямым и не прямым финансовым интересом	ORG
issue-76	241	1	определено	PERSON
issue-76	241	2	что финансовая отчетность	PERSON
issue-76	241	3	с прямым финансовым интересом	PERSON
issue-76	241	4	ведь именно	ORG
issue-76	243	1	исследовано	ORG
issue-76	243	2	качественных характеристик на	ORG
issue-76	243	3	в	GPE
issue-76	243	4	отчетности	GPE
issue-76	244	1	обосновано	PERSON
issue-76	244	2	что главное требование	PERSON
issue-76	244	3	отчетности	GPE
issue-76	244	4	в том	NORP
issue-76	244	5	для	DATE
issue-76	245	1	что качественные характеристики	PERSON
issue-76	245	2	отчетности не являются неизменными	PERSON
issue-76	245	3	они	CARDINAL
issue-76	245	4	в основном	GPE
issue-76	245	5	с изменениями baltic journal	ORG
issue-76	245	6	31	CARDINAL
issue-76	246	1	2	CARDINAL
issue-76	246	2	2	CARDINAL
issue-76	246	3	2016	CARDINAL
issue-76	246	4	страны	GPE
issue-76	247	1	корректировки	NORP
issue-76	247	2	осуществляться	DATE
issue-76	247	3	в	NORP
issue-76	247	4	и	DATE
issue-76	247	5	в конечном	FAC
issue-76	247	6	итоге	GPE
issue-76	247	7	пользователей	GPE
issue-76	247	8	отчетности	PERSON
issue-76	248	1	рассмотрены	PERSON
issue-76	248	2	и процедуры мирового	PERSON
issue-76	248	3	совершенствование	NORP
issue-76	248	4	институциональной основы	ORG
issue-76	248	5	отчетности	GPE
issue-76	249	1	практическое значение	PERSON
issue-76	250	1	результаты	PERSON
issue-76	250	2	могут	ORG
issue-76	250	3	использованы при формировании учетной политики предприятий украины	FAC
issue-76	250	4	а также	ORG
issue-76	250	5	специальной	ORG
issue-76	250	6	отчетности	PERSON
issue-76	250	7	для	DATE
issue-76	252	1	и методологические аспекты	PERSON
issue-76	253	1	отчетности предприятий украины в	ORG