id	sid	tid	token	lemma	pos
issue-437	1	1	baltic	baltic	PROPN
issue-437	1	2	journal	journal	PROPN
issue-437	1	3	of	of	ADP
issue-437	1	4	economic	economic	ADJ
issue-437	1	5	studies	study	NOUN
issue-437	1	6	158	158	NUM
issue-437	1	7	vol	vol	NOUN
issue-437	1	8	.	.	PROPN
issue-437	2	1	4	4	NUM
issue-437	2	2	,	,	PUNCT
issue-437	2	3	no	no	INTJ
issue-437	2	4	.	.	NOUN
issue-437	2	5	3	3	NUM
issue-437	2	6	,	,	PUNCT
issue-437	2	7	2018	2018	NUM
issue-437	2	8	corresponding	correspond	VERB
issue-437	2	9	author	author	NOUN
issue-437	2	10	:	:	PUNCT
issue-437	2	11	1	1	NUM
issue-437	2	12	department	department	NOUN
issue-437	2	13	of	of	ADP
issue-437	2	14	accounting	accounting	NOUN
issue-437	2	15	and	and	CCONJ
issue-437	2	16	audit	audit	NOUN
issue-437	2	17	,	,	PUNCT
issue-437	2	18	zhytomyr	zhytomyr	PROPN
issue-437	2	19	state	state	VERB
issue-437	2	20	technological	technological	ADJ
issue-437	2	21	university	university	NOUN
issue-437	2	22	.	.	PUNCT
issue-437	3	1	e	e	X
issue-437	3	2	-	-	NOUN
issue-437	3	3	mail	mail	NOUN
issue-437	3	4	:	:	PUNCT
issue-437	3	5	legenchyk2014@gmail.com	legenchyk2014@gmail.com	PROPN
issue-437	3	6	2	2	NUM
issue-437	3	7	department	department	NOUN
issue-437	3	8	of	of	ADP
issue-437	3	9	accounting	accounting	NOUN
issue-437	3	10	and	and	CCONJ
issue-437	3	11	audit	audit	NOUN
issue-437	3	12	,	,	PUNCT
issue-437	3	13	petro	petro	NOUN
issue-437	3	14	mohyla	mohyla	PROPN
issue-437	3	15	black	black	PROPN
issue-437	3	16	sea	sea	PROPN
issue-437	3	17	state	state	PROPN
issue-437	3	18	university	university	NOUN
issue-437	3	19	.	.	PUNCT
issue-437	4	1	e	e	X
issue-437	4	2	-	-	NOUN
issue-437	4	3	mail	mail	NOUN
issue-437	4	4	:	:	PUNCT
issue-437	4	5	melek2405@bigmir.net	melek2405@bigmir.net	PROPN
issue-437	4	6	3	3	NUM
issue-437	4	7	department	department	NOUN
issue-437	4	8	of	of	ADP
issue-437	4	9	accounting	accounting	NOUN
issue-437	4	10	and	and	CCONJ
issue-437	4	11	audit	audit	NOUN
issue-437	4	12	,	,	PUNCT
issue-437	4	13	petro	petro	NOUN
issue-437	4	14	mohyla	mohyla	PROPN
issue-437	4	15	black	black	PROPN
issue-437	4	16	sea	sea	PROPN
issue-437	4	17	state	state	PROPN
issue-437	4	18	university	university	NOUN
issue-437	4	19	.	.	PUNCT
issue-437	5	1	e	e	X
issue-437	5	2	-	-	NOUN
issue-437	5	3	mail	mail	NOUN
issue-437	5	4	:	:	PUNCT
issue-437	5	5	melek2405@bigmir.net	melek2405@bigmir.net	PROPN
issue-437	5	6	doi	doi	PROPN
issue-437	5	7	:	:	PUNCT
issue-437	5	8	https://doi.org/10.30525/2256-0742/2018-4-3-158-164	https://doi.org/10.30525/2256-0742/2018-4-3-158-164	NOUN
issue-437	5	9	development	development	NOUN
issue-437	5	10	of	of	ADP
issue-437	5	11	variability	variability	NOUN
issue-437	5	12	concept	concept	NOUN
issue-437	5	13	in	in	ADP
issue-437	5	14	accounting	accounting	NOUN
issue-437	5	15	:	:	PUNCT
issue-437	5	16	ukrainian	ukrainian	ADJ
issue-437	5	17	context	context	NOUN
issue-437	5	18	serhii	serhii	PROPN
issue-437	6	1	lehenchuk1	lehenchuk1	PROPN
issue-437	6	2	zhytomyr	zhytomyr	PROPN
issue-437	6	3	state	state	PROPN
issue-437	6	4	technological	technological	ADJ
issue-437	6	5	university	university	NOUN
issue-437	6	6	,	,	PUNCT
issue-437	6	7	ukraine	ukraine	PROPN
issue-437	6	8	yurii	yurii	PROPN
issue-437	6	9	velykyi2	velykyi2	PROPN
issue-437	6	10	,	,	PUNCT
issue-437	6	11	svitlana	svitlana	PROPN
issue-437	6	12	belinska3	belinska3	ADV
issue-437	6	13	petro	petro	VERB
issue-437	6	14	mohyla	mohyla	PROPN
issue-437	6	15	black	black	PROPN
issue-437	6	16	sea	sea	PROPN
issue-437	6	17	state	state	PROPN
issue-437	6	18	university	university	PROPN
issue-437	6	19	,	,	PUNCT
issue-437	6	20	ukraine	ukraine	PROPN
issue-437	6	21	abstract	abstract	NOUN
issue-437	6	22	.	.	PUNCT
issue-437	7	1	the	the	DET
issue-437	7	2	purpose	purpose	NOUN
issue-437	7	3	of	of	ADP
issue-437	7	4	the	the	DET
issue-437	7	5	article	article	NOUN
issue-437	7	6	is	be	AUX
issue-437	7	7	to	to	PART
issue-437	7	8	develop	develop	VERB
issue-437	7	9	theoretical	theoretical	ADJ
issue-437	7	10	fundamentals	fundamental	NOUN
issue-437	7	11	of	of	ADP
issue-437	7	12	the	the	DET
issue-437	7	13	concept	concept	NOUN
issue-437	7	14	of	of	ADP
issue-437	7	15	variability	variability	NOUN
issue-437	7	16	in	in	ADP
issue-437	7	17	accounting	accounting	NOUN
issue-437	7	18	taking	take	VERB
issue-437	7	19	into	into	ADP
issue-437	7	20	account	account	NOUN
issue-437	7	21	development	development	NOUN
issue-437	7	22	features	feature	NOUN
issue-437	7	23	of	of	ADP
issue-437	7	24	nas	nas	PROPN
issue-437	7	25	under	under	ADP
issue-437	7	26	the	the	DET
issue-437	7	27	influence	influence	NOUN
issue-437	7	28	of	of	ADP
issue-437	7	29	trends	trend	NOUN
issue-437	7	30	of	of	ADP
issue-437	7	31	accounting	accounting	NOUN
issue-437	7	32	harmonization	harmonization	NOUN
issue-437	7	33	and	and	CCONJ
issue-437	7	34	standardization	standardization	NOUN
issue-437	7	35	.	.	PUNCT
issue-437	8	1	the	the	DET
issue-437	8	2	need	need	NOUN
issue-437	8	3	to	to	PART
issue-437	8	4	regulate	regulate	VERB
issue-437	8	5	the	the	DET
issue-437	8	6	accounting	accounting	NOUN
issue-437	8	7	system	system	NOUN
issue-437	8	8	arose	arise	VERB
issue-437	8	9	due	due	ADP
issue-437	8	10	to	to	ADP
issue-437	8	11	the	the	DET
issue-437	8	12	current	current	ADJ
issue-437	8	13	imperfection	imperfection	NOUN
issue-437	8	14	of	of	ADP
issue-437	8	15	financial	financial	ADJ
issue-437	8	16	markets	market	NOUN
issue-437	8	17	and	and	CCONJ
issue-437	8	18	incomplete	incomplete	ADJ
issue-437	8	19	information	information	NOUN
issue-437	8	20	about	about	ADP
issue-437	8	21	the	the	DET
issue-437	8	22	activities	activity	NOUN
issue-437	8	23	of	of	ADP
issue-437	8	24	enterprises	enterprise	NOUN
issue-437	8	25	,	,	PUNCT
issue-437	8	26	which	which	PRON
issue-437	8	27	is	be	AUX
issue-437	8	28	provided	provide	VERB
issue-437	8	29	to	to	ADP
issue-437	8	30	participants	participant	NOUN
issue-437	8	31	in	in	ADP
issue-437	8	32	such	such	ADJ
issue-437	8	33	markets	market	NOUN
issue-437	8	34	for	for	ADP
issue-437	8	35	decision	decision	NOUN
issue-437	8	36	-	-	PUNCT
issue-437	8	37	making	making	NOUN
issue-437	8	38	.	.	PUNCT
issue-437	9	1	accounting	accounting	NOUN
issue-437	9	2	is	be	AUX
issue-437	9	3	a	a	DET
issue-437	9	4	means	means	NOUN
issue-437	9	5	to	to	PART
issue-437	9	6	eliminate	eliminate	VERB
issue-437	9	7	various	various	ADJ
issue-437	9	8	negative	negative	ADJ
issue-437	9	9	phenomena	phenomenon	NOUN
issue-437	9	10	that	that	PRON
issue-437	9	11	accompany	accompany	VERB
issue-437	9	12	the	the	DET
issue-437	9	13	functioning	functioning	NOUN
issue-437	9	14	of	of	ADP
issue-437	9	15	financial	financial	ADJ
issue-437	9	16	markets	market	NOUN
issue-437	9	17	(	(	PUNCT
issue-437	9	18	incomplete	incomplete	ADJ
issue-437	9	19	information	information	NOUN
issue-437	9	20	,	,	PUNCT
issue-437	9	21	information	information	NOUN
issue-437	9	22	noise	noise	NOUN
issue-437	9	23	,	,	PUNCT
issue-437	9	24	information	information	NOUN
issue-437	9	25	asymmetry	asymmetry	NOUN
issue-437	9	26	)	)	PUNCT
issue-437	9	27	.	.	PUNCT
issue-437	10	1	in	in	ADP
issue-437	10	2	order	order	NOUN
issue-437	10	3	to	to	PART
issue-437	10	4	improve	improve	VERB
issue-437	10	5	the	the	DET
issue-437	10	6	efficiency	efficiency	NOUN
issue-437	10	7	of	of	ADP
issue-437	10	8	accounting	accounting	NOUN
issue-437	10	9	as	as	ADP
issue-437	10	10	a	a	DET
issue-437	10	11	separate	separate	ADJ
issue-437	10	12	socio	socio	NOUN
issue-437	10	13	-	-	PUNCT
issue-437	10	14	economic	economic	ADJ
issue-437	10	15	institute	institute	NOUN
issue-437	10	16	that	that	PRON
issue-437	10	17	solves	solve	VERB
issue-437	10	18	market	market	NOUN
issue-437	10	19	imperfections	imperfection	NOUN
issue-437	10	20	,	,	PUNCT
issue-437	10	21	there	there	PRON
issue-437	10	22	is	be	VERB
issue-437	10	23	a	a	DET
issue-437	10	24	need	need	NOUN
issue-437	10	25	for	for	ADP
issue-437	10	26	its	its	PRON
issue-437	10	27	regulation	regulation	NOUN
issue-437	10	28	based	base	VERB
issue-437	10	29	on	on	ADP
issue-437	10	30	the	the	DET
issue-437	10	31	application	application	NOUN
issue-437	10	32	of	of	ADP
issue-437	10	33	different	different	ADJ
issue-437	10	34	kinds	kind	NOUN
issue-437	10	35	and	and	CCONJ
issue-437	10	36	types	type	NOUN
issue-437	10	37	of	of	ADP
issue-437	10	38	models	model	NOUN
issue-437	10	39	.	.	PUNCT
issue-437	11	1	one	one	NUM
issue-437	11	2	of	of	ADP
issue-437	11	3	the	the	DET
issue-437	11	4	obligatory	obligatory	ADJ
issue-437	11	5	conditions	condition	NOUN
issue-437	11	6	for	for	ADP
issue-437	11	7	an	an	DET
issue-437	11	8	efficient	efficient	ADJ
issue-437	11	9	market	market	NOUN
issue-437	11	10	operation	operation	NOUN
issue-437	11	11	is	be	AUX
issue-437	11	12	the	the	DET
issue-437	11	13	availability	availability	NOUN
issue-437	11	14	of	of	ADP
issue-437	11	15	an	an	DET
issue-437	11	16	ideal	ideal	ADJ
issue-437	11	17	and	and	CCONJ
issue-437	11	18	complete	complete	ADJ
issue-437	11	19	market	market	NOUN
issue-437	11	20	for	for	ADP
issue-437	11	21	accounting	accounting	NOUN
issue-437	11	22	information	information	NOUN
issue-437	11	23	,	,	PUNCT
issue-437	11	24	when	when	SCONJ
issue-437	11	25	all	all	DET
issue-437	11	26	actors	actor	NOUN
issue-437	11	27	know	know	VERB
issue-437	11	28	the	the	DET
issue-437	11	29	real	real	ADJ
issue-437	11	30	financial	financial	ADJ
issue-437	11	31	situation	situation	NOUN
issue-437	11	32	and	and	CCONJ
issue-437	11	33	the	the	DET
issue-437	11	34	results	result	NOUN
issue-437	11	35	of	of	ADP
issue-437	11	36	each	each	DET
issue-437	11	37	enterprise	enterprise	NOUN
issue-437	11	38	’s	’s	PART
issue-437	11	39	financial	financial	ADJ
issue-437	11	40	statements	statement	NOUN
issue-437	11	41	,	,	PUNCT
issue-437	11	42	have	have	VERB
issue-437	11	43	an	an	DET
issue-437	11	44	equal	equal	ADJ
issue-437	11	45	access	access	NOUN
issue-437	11	46	to	to	ADP
issue-437	11	47	market	market	NOUN
issue-437	11	48	information	information	NOUN
issue-437	11	49	that	that	PRON
issue-437	11	50	may	may	AUX
issue-437	11	51	be	be	AUX
issue-437	11	52	used	use	VERB
issue-437	11	53	both	both	PRON
issue-437	11	54	for	for	ADP
issue-437	11	55	making	make	VERB
issue-437	11	56	economic	economic	ADJ
issue-437	11	57	decisions	decision	NOUN
issue-437	11	58	,	,	PUNCT
issue-437	11	59	and	and	CCONJ
issue-437	11	60	for	for	ADP
issue-437	11	61	carrying	carry	VERB
issue-437	11	62	out	out	ADP
issue-437	11	63	accounting	accounting	NOUN
issue-437	11	64	choice	choice	NOUN
issue-437	11	65	.	.	PUNCT
issue-437	12	1	methodology	methodology	NOUN
issue-437	12	2	.	.	PUNCT
issue-437	13	1	the	the	DET
issue-437	13	2	theoretical	theoretical	ADJ
issue-437	13	3	and	and	CCONJ
issue-437	13	4	methodological	methodological	ADJ
issue-437	13	5	basis	basis	NOUN
issue-437	13	6	of	of	ADP
issue-437	13	7	the	the	DET
issue-437	13	8	paper	paper	NOUN
issue-437	13	9	is	be	AUX
issue-437	13	10	a	a	DET
issue-437	13	11	complex	complex	ADJ
issue-437	13	12	and	and	CCONJ
issue-437	13	13	systematic	systematic	ADJ
issue-437	13	14	approach	approach	NOUN
issue-437	13	15	in	in	ADP
issue-437	13	16	the	the	DET
issue-437	13	17	study	study	NOUN
issue-437	13	18	of	of	ADP
issue-437	13	19	the	the	DET
issue-437	13	20	development	development	NOUN
issue-437	13	21	of	of	ADP
issue-437	13	22	the	the	DET
issue-437	13	23	variance	variance	NOUN
issue-437	13	24	concept	concept	NOUN
issue-437	13	25	in	in	ADP
issue-437	13	26	accounting	accounting	NOUN
issue-437	13	27	.	.	PUNCT
issue-437	14	1	the	the	DET
issue-437	14	2	methodology	methodology	NOUN
issue-437	14	3	of	of	ADP
issue-437	14	4	accounting	accounting	NOUN
issue-437	14	5	is	be	AUX
issue-437	14	6	an	an	DET
issue-437	14	7	important	important	ADJ
issue-437	14	8	tool	tool	NOUN
issue-437	14	9	for	for	ADP
issue-437	14	10	regulating	regulate	VERB
issue-437	14	11	the	the	DET
issue-437	14	12	economy	economy	NOUN
issue-437	14	13	at	at	ADP
issue-437	14	14	all	all	DET
issue-437	14	15	levels	level	NOUN
issue-437	14	16	.	.	PUNCT
issue-437	15	1	the	the	DET
issue-437	15	2	modern	modern	ADJ
issue-437	15	3	methodological	methodological	ADJ
issue-437	15	4	situation	situation	NOUN
issue-437	15	5	in	in	ADP
issue-437	15	6	the	the	DET
issue-437	15	7	ukrainian	ukrainian	ADJ
issue-437	15	8	economy	economy	NOUN
issue-437	15	9	is	be	AUX
issue-437	15	10	characterized	characterize	VERB
issue-437	15	11	by	by	ADP
issue-437	15	12	the	the	DET
issue-437	15	13	transition	transition	NOUN
issue-437	15	14	from	from	ADP
issue-437	15	15	a	a	DET
issue-437	15	16	unified	unified	ADJ
issue-437	15	17	,	,	PUNCT
issue-437	15	18	government	government	NOUN
issue-437	15	19	-	-	PUNCT
issue-437	15	20	controlled	control	VERB
issue-437	15	21	methodology	methodology	NOUN
issue-437	15	22	to	to	ADP
issue-437	15	23	a	a	DET
issue-437	15	24	variety	variety	NOUN
issue-437	15	25	of	of	ADP
issue-437	15	26	methodological	methodological	ADJ
issue-437	15	27	foundations	foundation	NOUN
issue-437	15	28	.	.	PUNCT
issue-437	16	1	the	the	DET
issue-437	16	2	absence	absence	NOUN
issue-437	16	3	of	of	ADP
issue-437	16	4	research	research	NOUN
issue-437	16	5	on	on	ADP
issue-437	16	6	issues	issue	NOUN
issue-437	16	7	of	of	ADP
issue-437	16	8	improving	improve	VERB
issue-437	16	9	the	the	DET
issue-437	16	10	methodology	methodology	NOUN
issue-437	16	11	of	of	ADP
issue-437	16	12	accounting	accounting	NOUN
issue-437	16	13	did	do	AUX
issue-437	16	14	not	not	PART
issue-437	16	15	allow	allow	VERB
issue-437	16	16	providing	provide	VERB
issue-437	16	17	the	the	DET
issue-437	16	18	appropriate	appropriate	ADJ
issue-437	16	19	methodological	methodological	ADJ
issue-437	16	20	orientation	orientation	NOUN
issue-437	16	21	to	to	ADP
issue-437	16	22	measures	measure	NOUN
issue-437	16	23	for	for	ADP
issue-437	16	24	regulation	regulation	NOUN
issue-437	16	25	and	and	CCONJ
issue-437	16	26	development	development	NOUN
issue-437	16	27	of	of	ADP
issue-437	16	28	accounting	account	VERB
issue-437	16	29	in	in	ADP
issue-437	16	30	ukraine	ukraine	NOUN
issue-437	16	31	.	.	PUNCT
issue-437	17	1	in	in	ADP
issue-437	17	2	this	this	DET
issue-437	17	3	regard	regard	NOUN
issue-437	17	4	,	,	PUNCT
issue-437	17	5	the	the	DET
issue-437	17	6	article	article	NOUN
issue-437	17	7	studies	study	VERB
issue-437	17	8	the	the	DET
issue-437	17	9	development	development	NOUN
issue-437	17	10	of	of	ADP
issue-437	17	11	the	the	DET
issue-437	17	12	concept	concept	NOUN
issue-437	17	13	of	of	ADP
issue-437	17	14	variability	variability	NOUN
issue-437	17	15	in	in	ADP
issue-437	17	16	accounting	accounting	NOUN
issue-437	17	17	.	.	PUNCT
issue-437	18	1	results	result	NOUN
issue-437	18	2	.	.	PUNCT
issue-437	19	1	the	the	DET
issue-437	19	2	following	follow	VERB
issue-437	19	3	types	type	NOUN
issue-437	19	4	of	of	ADP
issue-437	19	5	variability	variability	NOUN
issue-437	19	6	in	in	ADP
issue-437	19	7	accounting	accounting	NOUN
issue-437	19	8	are	be	AUX
issue-437	19	9	highlighted	highlight	VERB
issue-437	19	10	:	:	PUNCT
issue-437	19	11	complete	complete	ADJ
issue-437	19	12	univariability	univariability	NOUN
issue-437	19	13	;	;	PUNCT
issue-437	19	14	extended	extend	VERB
issue-437	19	15	univariability	univariability	NOUN
issue-437	19	16	;	;	PUNCT
issue-437	19	17	limited	limited	ADJ
issue-437	19	18	multivariability	multivariability	NOUN
issue-437	19	19	;	;	PUNCT
issue-437	19	20	partially	partially	ADV
issue-437	19	21	limited	limited	ADJ
issue-437	19	22	multivariability	multivariability	NOUN
issue-437	19	23	;	;	PUNCT
issue-437	19	24	full	full	ADJ
issue-437	19	25	unlimited	unlimited	ADJ
issue-437	19	26	multivariability	multivariability	NOUN
issue-437	19	27	.	.	PUNCT
issue-437	20	1	the	the	DET
issue-437	20	2	structural	structural	ADJ
issue-437	20	3	model	model	NOUN
issue-437	20	4	of	of	ADP
issue-437	20	5	the	the	DET
issue-437	20	6	accounting	accounting	NOUN
issue-437	20	7	system	system	NOUN
issue-437	20	8	,	,	PUNCT
issue-437	20	9	based	base	VERB
issue-437	20	10	on	on	ADP
issue-437	20	11	the	the	DET
issue-437	20	12	concept	concept	NOUN
issue-437	20	13	of	of	ADP
issue-437	20	14	limited	limited	ADJ
issue-437	20	15	multivariability	multivariability	NOUN
issue-437	20	16	,	,	PUNCT
issue-437	20	17	is	be	AUX
issue-437	20	18	proposed	propose	VERB
issue-437	20	19	.	.	PUNCT
issue-437	21	1	practical	practical	ADJ
issue-437	21	2	implications	implication	NOUN
issue-437	21	3	.	.	PUNCT
issue-437	22	1	development	development	NOUN
issue-437	22	2	features	feature	NOUN
issue-437	22	3	of	of	ADP
issue-437	22	4	the	the	DET
issue-437	22	5	accounting	accounting	NOUN
issue-437	22	6	system	system	NOUN
issue-437	22	7	in	in	ADP
issue-437	22	8	countries	country	NOUN
issue-437	22	9	with	with	ADP
issue-437	22	10	the	the	DET
issue-437	22	11	developed	develop	VERB
issue-437	22	12	market	market	NOUN
issue-437	22	13	economy	economy	NOUN
issue-437	22	14	and	and	CCONJ
issue-437	22	15	post	post	ADJ
issue-437	22	16	-	-	ADJ
issue-437	22	17	soviet	soviet	ADJ
issue-437	22	18	countries	country	NOUN
issue-437	22	19	are	be	AUX
issue-437	22	20	substantiated	substantiate	VERB
issue-437	22	21	.	.	PUNCT
issue-437	23	1	a	a	DET
issue-437	23	2	hierarchical	hierarchical	ADJ
issue-437	23	3	structure	structure	NOUN
issue-437	23	4	of	of	ADP
issue-437	23	5	the	the	DET
issue-437	23	6	accounting	accounting	NOUN
issue-437	23	7	methodology	methodology	NOUN
issue-437	23	8	is	be	AUX
issue-437	23	9	developed	develop	VERB
issue-437	23	10	.	.	PUNCT
issue-437	24	1	in	in	ADP
issue-437	24	2	order	order	NOUN
issue-437	24	3	to	to	PART
issue-437	24	4	form	form	VERB
issue-437	24	5	theoretical	theoretical	ADJ
issue-437	24	6	aspects	aspect	NOUN
issue-437	24	7	of	of	ADP
issue-437	24	8	the	the	DET
issue-437	24	9	concept	concept	NOUN
issue-437	24	10	of	of	ADP
issue-437	24	11	the	the	DET
issue-437	24	12	methodology	methodology	NOUN
issue-437	24	13	of	of	ADP
issue-437	24	14	variability	variability	NOUN
issue-437	24	15	in	in	ADP
issue-437	24	16	accounting	accounting	NOUN
issue-437	24	17	,	,	PUNCT
issue-437	24	18	its	its	PRON
issue-437	24	19	main	main	ADJ
issue-437	24	20	concepts	concept	NOUN
issue-437	24	21	(	(	PUNCT
issue-437	24	22	imperative	imperative	ADJ
issue-437	24	23	behaviour	behaviour	NOUN
issue-437	24	24	,	,	PUNCT
issue-437	24	25	accounting	accounting	NOUN
issue-437	24	26	choice	choice	NOUN
issue-437	24	27	)	)	PUNCT
issue-437	24	28	are	be	AUX
issue-437	24	29	substantiated	substantiate	VERB
issue-437	24	30	.	.	PUNCT
issue-437	25	1	value	value	NOUN
issue-437	25	2	/	/	SYM
issue-437	25	3	originality	originality	NOUN
issue-437	25	4	.	.	PUNCT
issue-437	26	1	considered	consider	VERB
issue-437	26	2	issues	issue	NOUN
issue-437	26	3	of	of	ADP
issue-437	26	4	the	the	DET
issue-437	26	5	relationship	relationship	NOUN
issue-437	26	6	of	of	ADP
issue-437	26	7	accounting	accounting	NOUN
issue-437	26	8	choice	choice	NOUN
issue-437	26	9	with	with	ADP
issue-437	26	10	the	the	DET
issue-437	26	11	concept	concept	NOUN
issue-437	26	12	of	of	ADP
issue-437	26	13	variability	variability	NOUN
issue-437	26	14	in	in	ADP
issue-437	26	15	the	the	DET
issue-437	26	16	light	light	NOUN
issue-437	26	17	of	of	ADP
issue-437	26	18	the	the	DET
issue-437	26	19	positive	positive	ADJ
issue-437	26	20	theory	theory	NOUN
issue-437	26	21	of	of	ADP
issue-437	26	22	accounting	accounting	NOUN
issue-437	26	23	revolutionize	revolutionize	NOUN
issue-437	26	24	the	the	DET
issue-437	26	25	views	view	NOUN
issue-437	26	26	of	of	ADP
issue-437	26	27	researchers	researcher	NOUN
issue-437	26	28	-	-	NOUN
issue-437	26	29	accountants	accountant	NOUN
issue-437	26	30	on	on	ADP
issue-437	26	31	the	the	DET
issue-437	26	32	issue	issue	NOUN
issue-437	26	33	of	of	ADP
issue-437	26	34	accounting	accounting	NOUN
issue-437	26	35	choice	choice	NOUN
issue-437	26	36	.	.	PUNCT
issue-437	27	1	in	in	ADP
issue-437	27	2	particular	particular	ADJ
issue-437	27	3	,	,	PUNCT
issue-437	27	4	this	this	PRON
issue-437	27	5	also	also	ADV
issue-437	27	6	applies	apply	VERB
issue-437	27	7	to	to	ADP
issue-437	27	8	representatives	representative	NOUN
issue-437	27	9	of	of	ADP
issue-437	27	10	the	the	DET
issue-437	27	11	domestic	domestic	ADJ
issue-437	27	12	scientific	scientific	ADJ
issue-437	27	13	community	community	NOUN
issue-437	27	14	,	,	PUNCT
issue-437	27	15	which	which	PRON
issue-437	27	16	consider	consider	VERB
issue-437	27	17	the	the	DET
issue-437	27	18	accounting	accounting	NOUN
issue-437	27	19	choice	choice	NOUN
issue-437	27	20	in	in	ADP
issue-437	27	21	the	the	DET
issue-437	27	22	context	context	NOUN
issue-437	27	23	of	of	ADP
issue-437	27	24	the	the	DET
issue-437	27	25	concept	concept	NOUN
issue-437	27	26	of	of	ADP
issue-437	27	27	accounting	accounting	NOUN
issue-437	27	28	policy	policy	NOUN
issue-437	27	29	of	of	ADP
issue-437	27	30	the	the	DET
issue-437	27	31	enterprise	enterprise	NOUN
issue-437	27	32	.	.	PUNCT
issue-437	28	1	on	on	ADP
issue-437	28	2	the	the	DET
issue-437	28	3	other	other	ADJ
issue-437	28	4	hand	hand	NOUN
issue-437	28	5	,	,	PUNCT
issue-437	28	6	the	the	DET
issue-437	28	7	positive	positive	ADJ
issue-437	28	8	theory	theory	NOUN
issue-437	28	9	of	of	ADP
issue-437	28	10	accounting	accounting	NOUN
issue-437	28	11	proposes	propose	VERB
issue-437	28	12	its	its	PRON
issue-437	28	13	way	way	NOUN
issue-437	28	14	of	of	ADP
issue-437	28	15	the	the	DET
issue-437	28	16	influence	influence	NOUN
issue-437	28	17	of	of	ADP
issue-437	28	18	the	the	DET
issue-437	28	19	scientific	scientific	ADJ
issue-437	28	20	community	community	NOUN
issue-437	28	21	on	on	ADP
issue-437	28	22	developers	developer	NOUN
issue-437	28	23	of	of	ADP
issue-437	28	24	accounting	accounting	NOUN
issue-437	28	25	standards	standard	NOUN
issue-437	28	26	.	.	PUNCT
issue-437	29	1	the	the	DET
issue-437	29	2	methodology	methodology	NOUN
issue-437	29	3	for	for	ADP
issue-437	29	4	explaining	explain	VERB
issue-437	29	5	the	the	DET
issue-437	29	6	reasons	reason	NOUN
issue-437	29	7	for	for	ADP
issue-437	29	8	making	make	VERB
issue-437	29	9	accounting	accounting	NOUN
issue-437	29	10	choices	choice	NOUN
issue-437	29	11	by	by	ADP
issue-437	29	12	managers	manager	NOUN
issue-437	29	13	and	and	CCONJ
issue-437	29	14	foreseeing	foresee	VERB
issue-437	29	15	the	the	DET
issue-437	29	16	actions	action	NOUN
issue-437	29	17	of	of	ADP
issue-437	29	18	users	user	NOUN
issue-437	29	19	of	of	ADP
issue-437	29	20	accounting	account	VERB
issue-437	29	21	information	information	NOUN
issue-437	29	22	in	in	ADP
issue-437	29	23	the	the	DET
issue-437	29	24	market	market	NOUN
issue-437	29	25	,	,	PUNCT
issue-437	29	26	which	which	PRON
issue-437	29	27	,	,	PUNCT
issue-437	29	28	in	in	ADP
issue-437	29	29	turn	turn	NOUN
issue-437	29	30	,	,	PUNCT
issue-437	29	31	is	be	AUX
issue-437	29	32	a	a	DET
issue-437	29	33	reaction	reaction	NOUN
issue-437	29	34	to	to	ADP
issue-437	29	35	the	the	DET
issue-437	29	36	disclosure	disclosure	NOUN
issue-437	29	37	of	of	ADP
issue-437	29	38	financial	financial	ADJ
issue-437	29	39	statements	statement	NOUN
issue-437	29	40	and	and	CCONJ
issue-437	29	41	the	the	DET
issue-437	29	42	actions	action	NOUN
issue-437	29	43	of	of	ADP
issue-437	29	44	managers	manager	NOUN
issue-437	29	45	,	,	PUNCT
issue-437	29	46	is	be	AUX
issue-437	29	47	a	a	DET
issue-437	29	48	sufficient	sufficient	ADJ
issue-437	29	49	ground	ground	NOUN
issue-437	29	50	for	for	ADP
issue-437	29	51	understanding	understand	VERB
issue-437	29	52	the	the	DET
issue-437	29	53	implications	implication	NOUN
issue-437	29	54	of	of	ADP
issue-437	29	55	accounting	accounting	NOUN
issue-437	29	56	decisions	decision	NOUN
issue-437	29	57	.	.	PUNCT
issue-437	30	1	key	key	ADJ
issue-437	30	2	words	word	NOUN
issue-437	30	3	:	:	PUNCT
issue-437	30	4	accounting	accounting	NOUN
issue-437	30	5	system	system	NOUN
issue-437	30	6	,	,	PUNCT
issue-437	30	7	accounting	account	VERB
issue-437	30	8	imperatives	imperative	NOUN
issue-437	30	9	,	,	PUNCT
issue-437	30	10	accounting	accounting	NOUN
issue-437	30	11	alternatives	alternative	NOUN
issue-437	30	12	,	,	PUNCT
issue-437	30	13	variability	variability	NOUN
issue-437	30	14	,	,	PUNCT
issue-437	30	15	concepts	concept	NOUN
issue-437	30	16	,	,	PUNCT
issue-437	30	17	accounting	accounting	NOUN
issue-437	30	18	policy	policy	NOUN
issue-437	30	19	.	.	PUNCT
issue-437	31	1	jel	jel	PROPN
issue-437	31	2	classification	classification	NOUN
issue-437	31	3	:	:	PUNCT
issue-437	32	1	l84	l84	PROPN
issue-437	32	2	,	,	PUNCT
issue-437	32	3	м40	м40	NUM
issue-437	32	4	,	,	PUNCT
issue-437	32	5	о12	о12	PROPN
issue-437	32	6	baltic	baltic	PROPN
issue-437	32	7	journal	journal	PROPN
issue-437	32	8	of	of	ADP
issue-437	32	9	economic	economic	ADJ
issue-437	32	10	studies	study	NOUN
issue-437	32	11	159	159	NUM
issue-437	32	12	vol	vol	NOUN
issue-437	32	13	.	.	PROPN
issue-437	33	1	4	4	NUM
issue-437	33	2	,	,	PUNCT
issue-437	33	3	no	no	INTJ
issue-437	33	4	.	.	NOUN
issue-437	33	5	3	3	NUM
issue-437	33	6	,	,	PUNCT
issue-437	33	7	2018	2018	NUM
issue-437	33	8	1	1	NUM
issue-437	33	9	.	.	PUNCT
issue-437	34	1	introduction	introduction	NOUN
issue-437	34	2	the	the	DET
issue-437	34	3	need	need	NOUN
issue-437	34	4	to	to	PART
issue-437	34	5	regulate	regulate	VERB
issue-437	34	6	the	the	DET
issue-437	34	7	accounting	accounting	NOUN
issue-437	34	8	system	system	NOUN
issue-437	34	9	arose	arise	VERB
issue-437	34	10	as	as	ADP
issue-437	34	11	a	a	DET
issue-437	34	12	result	result	NOUN
issue-437	34	13	of	of	ADP
issue-437	34	14	the	the	DET
issue-437	34	15	current	current	ADJ
issue-437	34	16	imperfection	imperfection	NOUN
issue-437	34	17	of	of	ADP
issue-437	34	18	financial	financial	ADJ
issue-437	34	19	markets	market	NOUN
issue-437	34	20	and	and	CCONJ
issue-437	34	21	incomplete	incomplete	ADJ
issue-437	34	22	information	information	NOUN
issue-437	34	23	about	about	ADP
issue-437	34	24	the	the	DET
issue-437	34	25	activities	activity	NOUN
issue-437	34	26	of	of	ADP
issue-437	34	27	enterprises	enterprise	NOUN
issue-437	34	28	,	,	PUNCT
issue-437	34	29	which	which	PRON
issue-437	34	30	is	be	AUX
issue-437	34	31	provided	provide	VERB
issue-437	34	32	to	to	ADP
issue-437	34	33	their	their	PRON
issue-437	34	34	participants	participant	NOUN
issue-437	34	35	for	for	ADP
issue-437	34	36	decision	decision	NOUN
issue-437	34	37	-	-	PUNCT
issue-437	34	38	making	making	NOUN
issue-437	34	39	.	.	PUNCT
issue-437	35	1	accounting	accounting	NOUN
issue-437	35	2	is	be	AUX
issue-437	35	3	a	a	DET
issue-437	35	4	means	means	NOUN
issue-437	35	5	to	to	PART
issue-437	35	6	eliminate	eliminate	VERB
issue-437	35	7	various	various	ADJ
issue-437	35	8	negative	negative	ADJ
issue-437	35	9	phenomena	phenomenon	NOUN
issue-437	35	10	that	that	PRON
issue-437	35	11	accompany	accompany	VERB
issue-437	35	12	the	the	DET
issue-437	35	13	functioning	functioning	NOUN
issue-437	35	14	of	of	ADP
issue-437	35	15	financial	financial	ADJ
issue-437	35	16	markets	market	NOUN
issue-437	35	17	(	(	PUNCT
issue-437	35	18	incomplete	incomplete	ADJ
issue-437	35	19	information	information	NOUN
issue-437	35	20	,	,	PUNCT
issue-437	35	21	information	information	NOUN
issue-437	35	22	noise	noise	NOUN
issue-437	35	23	,	,	PUNCT
issue-437	35	24	information	information	NOUN
issue-437	35	25	asymmetry	asymmetry	NOUN
issue-437	35	26	)	)	PUNCT
issue-437	35	27	.	.	PUNCT
issue-437	36	1	in	in	ADP
issue-437	36	2	order	order	NOUN
issue-437	36	3	to	to	PART
issue-437	36	4	improve	improve	VERB
issue-437	36	5	the	the	DET
issue-437	36	6	efficiency	efficiency	NOUN
issue-437	36	7	of	of	ADP
issue-437	36	8	accounting	account	VERB
issue-437	36	9	as	as	ADP
issue-437	36	10	a	a	DET
issue-437	36	11	separate	separate	ADJ
issue-437	36	12	socioeconomic	socioeconomic	ADJ
issue-437	36	13	institute	institute	NOUN
issue-437	36	14	that	that	PRON
issue-437	36	15	solves	solve	VERB
issue-437	36	16	market	market	NOUN
issue-437	36	17	imperfections	imperfection	NOUN
issue-437	36	18	,	,	PUNCT
issue-437	36	19	there	there	PRON
issue-437	36	20	is	be	VERB
issue-437	36	21	a	a	DET
issue-437	36	22	need	need	NOUN
issue-437	36	23	for	for	ADP
issue-437	36	24	its	its	PRON
issue-437	36	25	regulation	regulation	NOUN
issue-437	36	26	based	base	VERB
issue-437	36	27	on	on	ADP
issue-437	36	28	the	the	DET
issue-437	36	29	application	application	NOUN
issue-437	36	30	of	of	ADP
issue-437	36	31	different	different	ADJ
issue-437	36	32	kinds	kind	NOUN
issue-437	36	33	and	and	CCONJ
issue-437	36	34	types	type	NOUN
issue-437	36	35	of	of	ADP
issue-437	36	36	models	model	NOUN
issue-437	36	37	.	.	PUNCT
issue-437	37	1	the	the	DET
issue-437	37	2	introduction	introduction	NOUN
issue-437	37	3	of	of	ADP
issue-437	37	4	a	a	DET
issue-437	37	5	multivariate	multivariate	NOUN
issue-437	37	6	accounting	accounting	NOUN
issue-437	37	7	model	model	NOUN
issue-437	37	8	in	in	ADP
issue-437	37	9	ias	ias	PROPN
issue-437	37	10	/	/	SYM
issue-437	37	11	ifrs	ifrs	PROPN
issue-437	37	12	and	and	CCONJ
issue-437	37	13	gaap	gaap	PROPN
issue-437	37	14	us	us	PROPN
issue-437	37	15	systems	system	NOUN
issue-437	37	16	,	,	PUNCT
issue-437	37	17	although	although	SCONJ
issue-437	37	18	it	it	PRON
issue-437	37	19	is	be	AUX
issue-437	37	20	a	a	DET
issue-437	37	21	significant	significant	ADJ
issue-437	37	22	step	step	NOUN
issue-437	37	23	forward	forward	ADV
issue-437	37	24	in	in	ADP
issue-437	37	25	improving	improve	VERB
issue-437	37	26	the	the	DET
issue-437	37	27	efficiency	efficiency	NOUN
issue-437	37	28	of	of	ADP
issue-437	37	29	their	their	PRON
issue-437	37	30	regulation	regulation	NOUN
issue-437	37	31	,	,	PUNCT
issue-437	37	32	in	in	ADP
issue-437	37	33	itself	itself	PRON
issue-437	37	34	this	this	DET
issue-437	37	35	process	process	NOUN
issue-437	37	36	does	do	AUX
issue-437	37	37	not	not	PART
issue-437	37	38	eliminate	eliminate	VERB
issue-437	37	39	all	all	DET
issue-437	37	40	the	the	DET
issue-437	37	41	disadvantages	disadvantage	NOUN
issue-437	37	42	inherent	inherent	ADJ
issue-437	37	43	in	in	ADP
issue-437	37	44	accounting	accounting	NOUN
issue-437	37	45	systems	system	NOUN
issue-437	37	46	built	build	VERB
issue-437	37	47	on	on	ADP
issue-437	37	48	the	the	DET
issue-437	37	49	basis	basis	NOUN
issue-437	37	50	of	of	ADP
issue-437	37	51	a	a	DET
issue-437	37	52	consistent	consistent	ADJ
issue-437	37	53	accounting	accounting	NOUN
issue-437	37	54	methodology	methodology	NOUN
issue-437	37	55	.	.	PUNCT
issue-437	38	1	one	one	NUM
issue-437	38	2	of	of	ADP
issue-437	38	3	the	the	DET
issue-437	38	4	ways	way	NOUN
issue-437	38	5	to	to	PART
issue-437	38	6	solve	solve	VERB
issue-437	38	7	such	such	ADJ
issue-437	38	8	problems	problem	NOUN
issue-437	38	9	is	be	AUX
issue-437	38	10	to	to	PART
issue-437	38	11	develop	develop	VERB
issue-437	38	12	a	a	DET
issue-437	38	13	concept	concept	NOUN
issue-437	38	14	of	of	ADP
issue-437	38	15	variability	variability	NOUN
issue-437	38	16	in	in	ADP
issue-437	38	17	accounting	accounting	NOUN
issue-437	38	18	,	,	PUNCT
issue-437	38	19	which	which	PRON
issue-437	38	20	allows	allow	VERB
issue-437	38	21	the	the	DET
issue-437	38	22	formation	formation	NOUN
issue-437	38	23	of	of	ADP
issue-437	38	24	further	further	ADJ
issue-437	38	25	directions	direction	NOUN
issue-437	38	26	for	for	ADP
issue-437	38	27	the	the	DET
issue-437	38	28	development	development	NOUN
issue-437	38	29	of	of	ADP
issue-437	38	30	the	the	DET
issue-437	38	31	regulation	regulation	NOUN
issue-437	38	32	of	of	ADP
issue-437	38	33	the	the	DET
issue-437	38	34	national	national	ADJ
issue-437	38	35	accounting	accounting	NOUN
issue-437	38	36	system	system	NOUN
issue-437	38	37	(	(	PUNCT
issue-437	38	38	hereinafter	hereinafter	NOUN
issue-437	38	39	–	–	PUNCT
issue-437	38	40	nas	nas	PROPN
issue-437	38	41	)	)	PUNCT
issue-437	38	42	,	,	PUNCT
issue-437	38	43	taking	take	VERB
issue-437	38	44	into	into	ADP
issue-437	38	45	account	account	NOUN
issue-437	38	46	the	the	DET
issue-437	38	47	advantages	advantage	NOUN
issue-437	38	48	and	and	CCONJ
issue-437	38	49	disadvantages	disadvantage	NOUN
issue-437	38	50	of	of	ADP
issue-437	38	51	various	various	ADJ
issue-437	38	52	forms	form	NOUN
issue-437	38	53	of	of	ADP
issue-437	38	54	methodological	methodological	ADJ
issue-437	38	55	variability	variability	NOUN
issue-437	38	56	and	and	CCONJ
issue-437	38	57	accounting	accounting	NOUN
issue-437	38	58	choice	choice	NOUN
issue-437	38	59	,	,	PUNCT
issue-437	38	60	which	which	PRON
issue-437	38	61	the	the	DET
issue-437	38	62	agents	agent	NOUN
issue-437	38	63	of	of	ADP
issue-437	38	64	accounting	accounting	NOUN
issue-437	38	65	organization	organization	NOUN
issue-437	38	66	in	in	ADP
issue-437	38	67	the	the	DET
issue-437	38	68	enterprise	enterprise	NOUN
issue-437	38	69	have	have	VERB
issue-437	38	70	the	the	DET
issue-437	38	71	right	right	NOUN
issue-437	38	72	to	to	PART
issue-437	38	73	make	make	VERB
issue-437	38	74	.	.	PUNCT
issue-437	39	1	the	the	DET
issue-437	39	2	issue	issue	NOUN
issue-437	39	3	of	of	ADP
issue-437	39	4	multivariability	multivariability	NOUN
issue-437	39	5	in	in	ADP
issue-437	39	6	accounting	account	VERB
issue-437	39	7	in	in	ADP
issue-437	39	8	the	the	DET
issue-437	39	9	context	context	NOUN
issue-437	39	10	of	of	ADP
issue-437	39	11	the	the	DET
issue-437	39	12	application	application	NOUN
issue-437	39	13	of	of	ADP
issue-437	39	14	enterprises	enterprise	NOUN
issue-437	39	15	’	'	PUNCT
issue-437	39	16	accounting	accounting	NOUN
issue-437	39	17	policy	policy	NOUN
issue-437	39	18	was	be	AUX
issue-437	39	19	given	give	VERB
issue-437	39	20	attention	attention	NOUN
issue-437	39	21	by	by	ADP
issue-437	39	22	the	the	DET
issue-437	39	23	following	follow	VERB
issue-437	39	24	domestic	domestic	ADJ
issue-437	39	25	scientists	scientist	NOUN
issue-437	39	26	:	:	PUNCT
issue-437	39	27	t.v	t.v	PROPN
issue-437	39	28	.	.	PROPN
issue-437	39	29	baranovska	baranovska	PROPN
issue-437	39	30	,	,	PUNCT
issue-437	39	31	m.i	m.i	PROPN
issue-437	39	32	.	.	PROPN
issue-437	39	33	bondar	bondar	PROPN
issue-437	39	34	,	,	PUNCT
issue-437	39	35	b.i	b.i	PROPN
issue-437	39	36	.	.	PROPN
issue-437	39	37	valuiev	valuiev	PROPN
issue-437	39	38	,	,	PUNCT
issue-437	39	39	s.f	s.f	PROPN
issue-437	39	40	.	.	PROPN
issue-437	39	41	holov	holov	PROPN
issue-437	39	42	,	,	PUNCT
issue-437	39	43	v.v	v.v	PROPN
issue-437	39	44	.	.	PROPN
issue-437	39	45	 	 	SPACE
issue-437	39	46	yevdokymov	yevdokymov	PROPN
issue-437	39	47	,	,	PUNCT
issue-437	39	48	p.ye	p.ye	PROPN
issue-437	39	49	.	.	PROPN
issue-437	39	50	zhytnyi	zhytnyi	PROPN
issue-437	39	51	,	,	PUNCT
issue-437	39	52	v.m	v.m	PROPN
issue-437	39	53	.	.	PUNCT
issue-437	39	54	 	 	SPACE
issue-437	39	55	zhuk	zhuk	NOUN
issue-437	39	56	,	,	PUNCT
issue-437	39	57	r.v	r.v	PROPN
issue-437	39	58	.	.	PROPN
issue-437	39	59	 	 	SPACE
issue-437	39	60	kostyrko	kostyrko	PROPN
issue-437	39	61	,	,	PUNCT
issue-437	39	62	r.v	r.v	PROPN
issue-437	39	63	.	.	PROPN
issue-437	39	64	kuzina	kuzina	PROPN
issue-437	39	65	,	,	PUNCT
issue-437	39	66	n.o	n.o	PROPN
issue-437	39	67	.	.	PROPN
issue-437	39	68	lokhanova	lokhanova	PROPN
issue-437	39	69	,	,	PUNCT
issue-437	39	70	a.v	a.v	PROPN
issue-437	39	71	.	.	PROPN
issue-437	39	72	 	 	SPACE
issue-437	39	73	ozeran	ozeran	PROPN
issue-437	39	74	,	,	PUNCT
issue-437	39	75	o.m	o.m	PROPN
issue-437	39	76	.	.	PROPN
issue-437	39	77	petruk	petruk	PROPN
issue-437	39	78	,	,	PUNCT
issue-437	39	79	i.v	i.v	PROPN
issue-437	39	80	.	.	PROPN
issue-437	39	81	suprunova	suprunova	PROPN
issue-437	39	82	,	,	PUNCT
issue-437	39	83	l.v	l.v	PROPN
issue-437	39	84	.	.	PROPN
issue-437	39	85	chyzhevska	chyzhevska	PROPN
issue-437	39	86	.	.	PUNCT
issue-437	40	1	2	2	X
issue-437	40	2	.	.	X
issue-437	40	3	analysis	analysis	NOUN
issue-437	40	4	of	of	ADP
issue-437	40	5	the	the	DET
issue-437	40	6	historical	historical	ADJ
issue-437	40	7	development	development	NOUN
issue-437	40	8	of	of	ADP
issue-437	40	9	accounting	accounting	NOUN
issue-437	40	10	each	each	DET
issue-437	40	11	nas	nas	VERB
issue-437	40	12	can	can	AUX
issue-437	40	13	be	be	AUX
issue-437	40	14	considered	consider	VERB
issue-437	40	15	in	in	ADP
issue-437	40	16	the	the	DET
issue-437	40	17	light	light	NOUN
issue-437	40	18	of	of	ADP
issue-437	40	19	the	the	DET
issue-437	40	20	concept	concept	NOUN
issue-437	40	21	of	of	ADP
issue-437	40	22	the	the	DET
issue-437	40	23	variability	variability	NOUN
issue-437	40	24	of	of	ADP
issue-437	40	25	accounting	accounting	NOUN
issue-437	40	26	methodology	methodology	NOUN
issue-437	40	27	,	,	PUNCT
issue-437	40	28	which	which	PRON
issue-437	40	29	allows	allow	VERB
issue-437	40	30	analysing	analyse	VERB
issue-437	40	31	it	it	PRON
issue-437	40	32	at	at	ADP
issue-437	40	33	an	an	DET
issue-437	40	34	angle	angle	NOUN
issue-437	40	35	of	of	ADP
issue-437	40	36	availability/	availability/	NUM
issue-437	40	37	absence	absence	NOUN
issue-437	40	38	of	of	ADP
issue-437	40	39	accounting	accounting	NOUN
issue-437	40	40	choices	choice	NOUN
issue-437	40	41	in	in	ADP
issue-437	40	42	the	the	DET
issue-437	40	43	process	process	NOUN
issue-437	40	44	of	of	ADP
issue-437	40	45	accounting	accounting	NOUN
issue-437	40	46	in	in	ADP
issue-437	40	47	the	the	DET
issue-437	40	48	enterprise	enterprise	NOUN
issue-437	40	49	.	.	PUNCT
issue-437	41	1	an	an	DET
issue-437	41	2	analysis	analysis	NOUN
issue-437	41	3	of	of	ADP
issue-437	41	4	the	the	DET
issue-437	41	5	historical	historical	ADJ
issue-437	41	6	development	development	NOUN
issue-437	41	7	of	of	ADP
issue-437	41	8	accounting	account	VERB
issue-437	41	9	in	in	ADP
issue-437	41	10	the	the	DET
issue-437	41	11	tsarist	tsarist	NOUN
issue-437	41	12	russia	russia	PROPN
issue-437	41	13	,	,	PUNCT
issue-437	41	14	the	the	DET
issue-437	41	15	ussr	ussr	ADJ
issue-437	41	16	,	,	PUNCT
issue-437	41	17	ukraine	ukraine	NOUN
issue-437	41	18	,	,	PUNCT
issue-437	41	19	and	and	CCONJ
issue-437	41	20	the	the	DET
issue-437	41	21	usa	usa	PROPN
issue-437	41	22	(	(	PUNCT
issue-437	41	23	until	until	ADP
issue-437	41	24	1934	1934	NUM
issue-437	41	25	and	and	CCONJ
issue-437	41	26	after	after	ADP
issue-437	41	27	)	)	PUNCT
issue-437	41	28	,	,	PUNCT
issue-437	41	29	the	the	DET
issue-437	41	30	peculiarities	peculiarity	NOUN
issue-437	41	31	of	of	ADP
issue-437	41	32	the	the	DET
issue-437	41	33	development	development	NOUN
issue-437	41	34	of	of	ADP
issue-437	41	35	the	the	DET
issue-437	41	36	system	system	NOUN
issue-437	41	37	of	of	ADP
issue-437	41	38	ifrs	ifrs	PROPN
issue-437	41	39	allowed	allow	VERB
issue-437	41	40	to	to	PART
issue-437	41	41	identify	identify	VERB
issue-437	41	42	that	that	SCONJ
issue-437	41	43	there	there	PRON
issue-437	41	44	are	be	VERB
issue-437	41	45	different	different	ADJ
issue-437	41	46	types	type	NOUN
issue-437	41	47	of	of	ADP
issue-437	41	48	concepts	concept	NOUN
issue-437	41	49	of	of	ADP
issue-437	41	50	variability	variability	NOUN
issue-437	41	51	,	,	PUNCT
issue-437	41	52	on	on	ADP
issue-437	41	53	the	the	DET
issue-437	41	54	basis	basis	NOUN
issue-437	41	55	of	of	ADP
issue-437	41	56	which	which	PRON
issue-437	41	57	nas	nas	NOUN
issue-437	41	58	can	can	AUX
issue-437	41	59	be	be	AUX
issue-437	41	60	constructed	construct	VERB
issue-437	41	61	(	(	PUNCT
issue-437	41	62	table	table	NOUN
issue-437	41	63	1	1	NUM
issue-437	41	64	)	)	PUNCT
issue-437	41	65	.	.	PUNCT
issue-437	42	1	the	the	DET
issue-437	42	2	basic	basic	ADJ
issue-437	42	3	concepts	concept	NOUN
issue-437	42	4	that	that	PRON
issue-437	42	5	are	be	AUX
issue-437	42	6	used	use	VERB
issue-437	42	7	in	in	ADP
issue-437	42	8	any	any	PRON
issue-437	42	9	of	of	ADP
issue-437	42	10	the	the	DET
issue-437	42	11	variants	variant	NOUN
issue-437	42	12	of	of	ADP
issue-437	42	13	the	the	DET
issue-437	42	14	concept	concept	NOUN
issue-437	42	15	of	of	ADP
issue-437	42	16	variability	variability	NOUN
issue-437	42	17	in	in	ADP
issue-437	42	18	accounting	accounting	NOUN
issue-437	42	19	are	be	AUX
issue-437	42	20	imperatives	imperative	NOUN
issue-437	42	21	,	,	PUNCT
issue-437	42	22	alternatives	alternative	NOUN
issue-437	42	23	,	,	PUNCT
issue-437	42	24	imperative	imperative	ADJ
issue-437	42	25	behaviour	behaviour	NOUN
issue-437	42	26	,	,	PUNCT
issue-437	42	27	and	and	CCONJ
issue-437	42	28	accounting	accounting	NOUN
issue-437	42	29	choice	choice	NOUN
issue-437	42	30	,	,	PUNCT
issue-437	42	31	the	the	DET
issue-437	42	32	relationship	relationship	NOUN
issue-437	42	33	between	between	ADP
issue-437	42	34	which	which	PRON
issue-437	42	35	is	be	AUX
issue-437	42	36	presented	present	VERB
issue-437	42	37	in	in	ADP
issue-437	42	38	figure	figure	NOUN
issue-437	42	39	1	1	NUM
issue-437	42	40	.	.	PUNCT
issue-437	42	41	means	mean	NOUN
issue-437	42	42	of	of	ADP
issue-437	42	43	accounting	accounting	NOUN
issue-437	42	44	regulation	regulation	NOUN
issue-437	42	45	accounting	accounting	NOUN
issue-437	42	46	rules	rule	NOUN
issue-437	42	47	(	(	PUNCT
issue-437	42	48	imperatives	imperative	NOUN
issue-437	42	49	)	)	PUNCT
issue-437	42	50	accounting	accounting	NOUN
issue-437	42	51	alternatives	alternative	NOUN
issue-437	42	52	mechanisms	mechanism	NOUN
issue-437	42	53	for	for	ADP
issue-437	42	54	the	the	DET
issue-437	42	55	implementation	implementation	NOUN
issue-437	42	56	of	of	ADP
issue-437	42	57	accounting	accounting	NOUN
issue-437	42	58	control	control	NOUN
issue-437	42	59	tools	tool	NOUN
issue-437	42	60	imperative	imperative	ADJ
issue-437	42	61	behaviour	behaviour	NOUN
issue-437	42	62	accounting	accounting	NOUN
issue-437	42	63	choice	choice	NOUN
issue-437	42	64	figure	figure	NOUN
issue-437	42	65	1	1	NUM
issue-437	42	66	.	.	PUNCT
issue-437	43	1	the	the	DET
issue-437	43	2	interconnection	interconnection	NOUN
issue-437	43	3	between	between	ADP
issue-437	43	4	the	the	DET
issue-437	43	5	basic	basic	ADJ
issue-437	43	6	concepts	concept	NOUN
issue-437	43	7	of	of	ADP
issue-437	43	8	the	the	DET
issue-437	43	9	concept	concept	NOUN
issue-437	43	10	of	of	ADP
issue-437	43	11	variability	variability	NOUN
issue-437	43	12	in	in	ADP
issue-437	43	13	accounting	accounting	NOUN
issue-437	43	14	table	table	NOUN
issue-437	43	15	1	1	NUM
issue-437	43	16	types	type	NOUN
issue-437	43	17	and	and	CCONJ
issue-437	43	18	characteristics	characteristic	NOUN
issue-437	43	19	of	of	ADP
issue-437	43	20	variability	variability	NOUN
issue-437	43	21	concepts	concept	NOUN
issue-437	43	22	in	in	ADP
issue-437	43	23	accounting	accounting	NOUN
issue-437	43	24	concept	concept	NOUN
issue-437	43	25	type	type	NOUN
issue-437	43	26	characteristics	characteristic	NOUN
issue-437	43	27	complete	complete	ADJ
issue-437	43	28	univariability	univariability	NOUN
issue-437	43	29	(	(	PUNCT
issue-437	43	30	only	only	ADV
issue-437	43	31	imperatives	imperative	NOUN
issue-437	43	32	)	)	PUNCT
issue-437	43	33	extended	extend	VERB
issue-437	43	34	univariability	univariability	NOUN
issue-437	43	35	(	(	PUNCT
issue-437	43	36	imperatives	imperative	NOUN
issue-437	43	37	,	,	PUNCT
issue-437	43	38	sometimes	sometimes	ADV
issue-437	43	39	alternatives	alternative	NOUN
issue-437	43	40	,	,	PUNCT
issue-437	43	41	from	from	ADP
issue-437	43	42	which	which	PRON
issue-437	43	43	the	the	DET
issue-437	43	44	relevant	relevant	ADJ
issue-437	43	45	authorities	authority	NOUN
issue-437	43	46	of	of	ADP
issue-437	43	47	a	a	DET
issue-437	43	48	higher	high	ADJ
issue-437	43	49	level	level	NOUN
issue-437	43	50	than	than	SCONJ
issue-437	43	51	the	the	DET
issue-437	43	52	enterprise	enterprise	NOUN
issue-437	43	53	choose	choose	VERB
issue-437	43	54	)	)	PUNCT
issue-437	43	55	limited	limited	ADJ
issue-437	43	56	multivariability	multivariability	NOUN
issue-437	43	57	(	(	PUNCT
issue-437	43	58	imperatives	imperative	NOUN
issue-437	43	59	and	and	CCONJ
issue-437	43	60	limited	limited	ADJ
issue-437	43	61	alternatives	alternative	NOUN
issue-437	43	62	(	(	PUNCT
issue-437	43	63	by	by	ADP
issue-437	43	64	qualitative	qualitative	ADJ
issue-437	43	65	characteristics	characteristic	NOUN
issue-437	43	66	or	or	CCONJ
issue-437	43	67	principles	principle	NOUN
issue-437	43	68	)	)	PUNCT
issue-437	43	69	)	)	PUNCT
issue-437	43	70	partially	partially	ADV
issue-437	43	71	limited	limited	ADJ
issue-437	43	72	multivariability	multivariability	NOUN
issue-437	43	73	(	(	PUNCT
issue-437	43	74	only	only	ADV
issue-437	43	75	alternatives	alternative	NOUN
issue-437	43	76	limited	limit	VERB
issue-437	43	77	by	by	ADP
issue-437	43	78	principles	principle	NOUN
issue-437	43	79	)	)	PUNCT
issue-437	43	80	full	full	ADJ
issue-437	43	81	unlimited	unlimited	ADJ
issue-437	43	82	multivariability	multivariability	NOUN
issue-437	43	83	(	(	PUNCT
issue-437	43	84	only	only	ADV
issue-437	43	85	alternatives	alternative	NOUN
issue-437	43	86	)	)	PUNCT
issue-437	43	87	concept	concept	NOUN
issue-437	43	88	formula	formula	NOUN
issue-437	43	89	і	і	PROPN
issue-437	43	90	і	і	PROPN
issue-437	43	91	,	,	PUNCT
issue-437	43	92	аорг	аорг	PROPN
issue-437	43	93	і	і	PROPN
issue-437	43	94	,	,	PUNCT
issue-437	43	95	оа	оа	ADP
issue-437	43	96	оа	оа	ADP
issue-437	43	97	а	а	PROPN
issue-437	43	98	a	a	DET
issue-437	43	99	form	form	NOUN
issue-437	43	100	of	of	ADP
issue-437	43	101	implementation	implementation	NOUN
issue-437	43	102	of	of	ADP
issue-437	43	103	the	the	DET
issue-437	43	104	concept	concept	NOUN
issue-437	43	105	at	at	ADP
issue-437	43	106	the	the	DET
issue-437	43	107	level	level	NOUN
issue-437	43	108	of	of	ADP
issue-437	43	109	the	the	DET
issue-437	43	110	accounting	accounting	NOUN
issue-437	43	111	system	system	NOUN
issue-437	43	112	regulations	regulation	NOUN
issue-437	43	113	,	,	PUNCT
issue-437	43	114	guidelines	guideline	NOUN
issue-437	43	115	for	for	ADP
issue-437	43	116	accounting	accounting	NOUN
issue-437	43	117	regulations	regulation	NOUN
issue-437	43	118	,	,	PUNCT
issue-437	43	119	guidelines	guideline	NOUN
issue-437	43	120	for	for	ADP
issue-437	43	121	accounting	accounting	NOUN
issue-437	43	122	,	,	PUNCT
issue-437	43	123	the	the	DET
issue-437	43	124	accounting	accounting	NOUN
issue-437	43	125	policy	policy	NOUN
issue-437	43	126	of	of	ADP
issue-437	43	127	bodies	body	NOUN
issue-437	43	128	higher	high	ADJ
issue-437	43	129	in	in	ADP
issue-437	43	130	relation	relation	NOUN
issue-437	43	131	to	to	ADP
issue-437	43	132	the	the	DET
issue-437	43	133	enterprise	enterprise	NOUN
issue-437	43	134	accounting	accounting	NOUN
issue-437	43	135	standards	standard	NOUN
issue-437	43	136	,	,	PUNCT
issue-437	43	137	accounting	accounting	NOUN
issue-437	43	138	policy	policy	NOUN
issue-437	43	139	of	of	ADP
issue-437	43	140	the	the	DET
issue-437	43	141	enterprise	enterprise	NOUN
issue-437	43	142	accounting	accounting	NOUN
issue-437	43	143	policy	policy	NOUN
issue-437	43	144	of	of	ADP
issue-437	43	145	the	the	DET
issue-437	43	146	enterprise	enterprise	NOUN
issue-437	43	147	accounting	accounting	NOUN
issue-437	43	148	policy	policy	NOUN
issue-437	43	149	of	of	ADP
issue-437	43	150	the	the	DET
issue-437	43	151	enterprise	enterprise	NOUN
issue-437	43	152	an	an	DET
issue-437	43	153	example	example	NOUN
issue-437	43	154	of	of	ADP
issue-437	43	155	a	a	DET
issue-437	43	156	concept	concept	NOUN
issue-437	43	157	implementation	implementation	NOUN
issue-437	43	158	–	–	PUNCT
issue-437	43	159	the	the	DET
issue-437	43	160	accounting	accounting	NOUN
issue-437	43	161	system	system	NOUN
issue-437	43	162	in	in	ADP
issue-437	43	163	the	the	DET
issue-437	43	164	ussr	ussr	PROPN
issue-437	43	165	after	after	ADP
issue-437	43	166	the	the	DET
issue-437	43	167	1930s	1930s	NUM
issue-437	43	168	.	.	PUNCT
issue-437	44	1	national	national	PROPN
issue-437	44	2	p(s)a	p(s)a	PROPN
issue-437	44	3	,	,	PUNCT
issue-437	44	4	ias	ias	PROPN
issue-437	44	5	/	/	SYM
issue-437	44	6	ifrs	ifrs	PROPN
issue-437	44	7	,	,	PUNCT
issue-437	44	8	gaap	gaap	PROPN
issue-437	44	9	uk	uk	PROPN
issue-437	44	10	,	,	PUNCT
issue-437	44	11	gaap	gaap	PROPN
issue-437	44	12	us	us	PROPN
issue-437	44	13	l.	l.	PROPN
issue-437	44	14	pacioli	pacioli	PROPN
issue-437	44	15	’s	’s	PART
issue-437	44	16	system	system	NOUN
issue-437	44	17	of	of	ADP
issue-437	44	18	accounting	account	VERB
issue-437	44	19	the	the	DET
issue-437	44	20	accounting	accounting	NOUN
issue-437	44	21	system	system	NOUN
issue-437	44	22	that	that	PRON
issue-437	44	23	existed	exist	VERB
issue-437	44	24	before	before	ADP
issue-437	44	25	the	the	DET
issue-437	44	26	emergence	emergence	NOUN
issue-437	44	27	of	of	ADP
issue-437	44	28	principles	principle	NOUN
issue-437	44	29	nas	nas	VERB
issue-437	44	30	in	in	ADP
issue-437	44	31	the	the	DET
issue-437	44	32	usa	usa	PROPN
issue-437	44	33	until	until	ADP
issue-437	44	34	1934	1934	NUM
issue-437	44	35	“	"	PUNCT
issue-437	44	36	theory	theory	NOUN
issue-437	44	37	of	of	ADP
issue-437	44	38	multipurpose	multipurpose	NOUN
issue-437	44	39	accounting	accounting	NOUN
issue-437	44	40	”	"	PUNCT
issue-437	44	41	notes	note	NOUN
issue-437	44	42	:	:	PUNCT
issue-437	44	43	і	і	PROPN
issue-437	44	44	–	–	PUNCT
issue-437	44	45	imperatives	imperative	NOUN
issue-437	44	46	;	;	PUNCT
issue-437	44	47	а	а	X
issue-437	44	48	–	–	PUNCT
issue-437	44	49	alternatives	alternative	NOUN
issue-437	44	50	;	;	PUNCT
issue-437	44	51	аорг	аорг	ADJ
issue-437	44	52	–	–	PUNCT
issue-437	44	53	alternatives	alternative	NOUN
issue-437	44	54	,	,	PUNCT
issue-437	44	55	from	from	ADP
issue-437	44	56	which	which	PRON
issue-437	44	57	the	the	DET
issue-437	44	58	relevant	relevant	ADJ
issue-437	44	59	body	body	NOUN
issue-437	44	60	of	of	ADP
issue-437	44	61	higher	high	ADJ
issue-437	44	62	level	level	NOUN
issue-437	44	63	than	than	ADP
issue-437	44	64	the	the	DET
issue-437	44	65	enterprise	enterprise	NOUN
issue-437	44	66	chooses	choose	VERB
issue-437	44	67	;	;	PUNCT
issue-437	44	68	оа	оа	ADV
issue-437	44	69	–	–	PUNCT
issue-437	44	70	alternatives	alternative	NOUN
issue-437	44	71	,	,	PUNCT
issue-437	44	72	the	the	DET
issue-437	44	73	process	process	NOUN
issue-437	44	74	of	of	ADP
issue-437	44	75	selection	selection	NOUN
issue-437	44	76	among	among	ADP
issue-437	44	77	which	which	PRON
issue-437	44	78	has	have	VERB
issue-437	44	79	certain	certain	ADJ
issue-437	44	80	restrictions	restriction	NOUN
issue-437	44	81	.	.	PUNCT
issue-437	45	1	baltic	baltic	PROPN
issue-437	45	2	journal	journal	PROPN
issue-437	45	3	of	of	ADP
issue-437	45	4	economic	economic	ADJ
issue-437	45	5	studies	study	NOUN
issue-437	45	6	160	160	NUM
issue-437	45	7	vol	vol	NOUN
issue-437	45	8	.	.	PROPN
issue-437	46	1	4	4	NUM
issue-437	46	2	,	,	PUNCT
issue-437	46	3	no	no	INTJ
issue-437	46	4	.	.	NOUN
issue-437	46	5	3	3	NUM
issue-437	46	6	,	,	PUNCT
issue-437	46	7	2018	2018	NUM
issue-437	46	8	accounting	accounting	NOUN
issue-437	46	9	rules	rule	NOUN
issue-437	46	10	(	(	PUNCT
issue-437	46	11	imperatives	imperative	NOUN
issue-437	46	12	)	)	PUNCT
issue-437	46	13	are	be	AUX
issue-437	46	14	such	such	ADJ
issue-437	46	15	means	mean	NOUN
issue-437	46	16	of	of	ADP
issue-437	46	17	its	its	PRON
issue-437	46	18	regulation	regulation	NOUN
issue-437	46	19	,	,	PUNCT
issue-437	46	20	which	which	PRON
issue-437	46	21	clearly	clearly	ADV
issue-437	46	22	and	and	CCONJ
issue-437	46	23	unambiguously	unambiguously	ADV
issue-437	46	24	establish	establish	VERB
issue-437	46	25	an	an	DET
issue-437	46	26	exhaustive	exhaustive	ADJ
issue-437	46	27	list	list	NOUN
issue-437	46	28	of	of	ADP
issue-437	46	29	the	the	DET
issue-437	46	30	accounting	accounting	NOUN
issue-437	46	31	reflection	reflection	NOUN
issue-437	46	32	of	of	ADP
issue-437	46	33	consequences	consequence	NOUN
issue-437	46	34	of	of	ADP
issue-437	46	35	business	business	NOUN
issue-437	46	36	operation	operation	NOUN
issue-437	46	37	items	item	NOUN
issue-437	46	38	of	of	ADP
issue-437	46	39	the	the	DET
issue-437	46	40	enterprise	enterprise	NOUN
issue-437	46	41	and	and	CCONJ
issue-437	46	42	do	do	AUX
issue-437	46	43	not	not	PART
issue-437	46	44	allow	allow	VERB
issue-437	46	45	any	any	DET
issue-437	46	46	deviations	deviation	NOUN
issue-437	46	47	.	.	PUNCT
issue-437	47	1	the	the	DET
issue-437	47	2	implementation	implementation	NOUN
issue-437	47	3	of	of	ADP
issue-437	47	4	actions	action	NOUN
issue-437	47	5	clearly	clearly	ADV
issue-437	47	6	defined	define	VERB
issue-437	47	7	in	in	ADP
issue-437	47	8	the	the	DET
issue-437	47	9	accounting	accounting	NOUN
issue-437	47	10	regulation	regulation	NOUN
issue-437	47	11	documents	document	NOUN
issue-437	47	12	by	by	ADP
issue-437	47	13	the	the	DET
issue-437	47	14	accounting	accounting	NOUN
issue-437	47	15	entity	entity	NOUN
issue-437	47	16	is	be	AUX
issue-437	47	17	called	call	VERB
issue-437	47	18	imperative	imperative	ADJ
issue-437	47	19	behaviour	behaviour	NOUN
issue-437	47	20	.	.	PUNCT
issue-437	48	1	accounting	accounting	NOUN
issue-437	48	2	alternatives	alternative	NOUN
issue-437	48	3	are	be	AUX
issue-437	48	4	a	a	DET
issue-437	48	5	set	set	NOUN
issue-437	48	6	of	of	ADP
issue-437	48	7	(	(	PUNCT
issue-437	48	8	two	two	NUM
issue-437	48	9	or	or	CCONJ
issue-437	48	10	more	more	ADJ
issue-437	48	11	)	)	PUNCT
issue-437	48	12	equivalent	equivalent	ADJ
issue-437	48	13	accounting	accounting	NOUN
issue-437	48	14	imperatives	imperative	NOUN
issue-437	48	15	,	,	PUNCT
issue-437	48	16	the	the	DET
issue-437	48	17	availability	availability	NOUN
issue-437	48	18	of	of	ADP
issue-437	48	19	which	which	PRON
issue-437	48	20	implies	imply	VERB
issue-437	48	21	that	that	SCONJ
issue-437	48	22	for	for	ADP
issue-437	48	23	the	the	DET
issue-437	48	24	accounting	accounting	NOUN
issue-437	48	25	reflection	reflection	NOUN
issue-437	48	26	of	of	ADP
issue-437	48	27	consequences	consequence	NOUN
issue-437	48	28	of	of	ADP
issue-437	48	29	business	business	NOUN
issue-437	48	30	operation	operation	NOUN
issue-437	48	31	items	item	NOUN
issue-437	48	32	,	,	PUNCT
issue-437	48	33	it	it	PRON
issue-437	48	34	is	be	AUX
issue-437	48	35	necessary	necessary	ADJ
issue-437	48	36	to	to	PART
issue-437	48	37	choose	choose	VERB
issue-437	48	38	one	one	NUM
issue-437	48	39	of	of	ADP
issue-437	48	40	them	they	PRON
issue-437	48	41	.	.	PUNCT
issue-437	49	1	the	the	DET
issue-437	49	2	choice	choice	NOUN
issue-437	49	3	by	by	ADP
issue-437	49	4	the	the	DET
issue-437	49	5	subject	subject	NOUN
issue-437	49	6	of	of	ADP
issue-437	49	7	accounting	accounting	NOUN
issue-437	49	8	of	of	ADP
issue-437	49	9	one	one	NUM
issue-437	49	10	of	of	ADP
issue-437	49	11	the	the	DET
issue-437	49	12	alternatives	alternative	NOUN
issue-437	49	13	presented	present	VERB
issue-437	49	14	is	be	AUX
issue-437	49	15	called	call	VERB
issue-437	49	16	the	the	DET
issue-437	49	17	accounting	accounting	NOUN
issue-437	49	18	choice	choice	NOUN
issue-437	49	19	.	.	PUNCT
issue-437	50	1	3	3	X
issue-437	50	2	.	.	X
issue-437	50	3	the	the	DET
issue-437	50	4	essence	essence	NOUN
issue-437	50	5	of	of	ADP
issue-437	50	6	each	each	DET
issue-437	50	7	type	type	NOUN
issue-437	50	8	of	of	ADP
issue-437	50	9	variability	variability	NOUN
issue-437	50	10	concept	concept	NOUN
issue-437	50	11	the	the	DET
issue-437	50	12	concept	concept	NOUN
issue-437	50	13	of	of	ADP
issue-437	50	14	complete	complete	ADJ
issue-437	50	15	univariability	univariability	NOUN
issue-437	50	16	suggests	suggest	VERB
issue-437	50	17	that	that	SCONJ
issue-437	50	18	accounting	accounting	NOUN
issue-437	50	19	is	be	AUX
issue-437	50	20	governed	govern	VERB
issue-437	50	21	by	by	ADP
issue-437	50	22	regulatory	regulatory	ADJ
issue-437	50	23	documents	document	NOUN
issue-437	50	24	,	,	PUNCT
issue-437	50	25	in	in	ADP
issue-437	50	26	which	which	PRON
issue-437	50	27	there	there	PRON
issue-437	50	28	are	be	VERB
issue-437	50	29	no	no	DET
issue-437	50	30	alternative	alternative	ADJ
issue-437	50	31	options	option	NOUN
issue-437	50	32	for	for	ADP
issue-437	50	33	accounting	account	VERB
issue-437	50	34	.	.	PUNCT
issue-437	51	1	the	the	DET
issue-437	51	2	accountant	accountant	NOUN
issue-437	51	3	must	must	AUX
issue-437	51	4	strictly	strictly	ADV
issue-437	51	5	observe	observe	VERB
issue-437	51	6	the	the	DET
issue-437	51	7	requirements	requirement	NOUN
issue-437	51	8	stated	state	VERB
issue-437	51	9	in	in	ADP
issue-437	51	10	the	the	DET
issue-437	51	11	documents	document	NOUN
issue-437	51	12	(	(	PUNCT
issue-437	51	13	regulations	regulation	NOUN
issue-437	51	14	,	,	PUNCT
issue-437	51	15	instructions	instruction	NOUN
issue-437	51	16	)	)	PUNCT
issue-437	51	17	of	of	ADP
issue-437	51	18	the	the	DET
issue-437	51	19	imperatives	imperative	NOUN
issue-437	51	20	during	during	ADP
issue-437	51	21	the	the	DET
issue-437	51	22	accounting	accounting	NOUN
issue-437	51	23	reflection	reflection	NOUN
issue-437	51	24	of	of	ADP
issue-437	51	25	the	the	DET
issue-437	51	26	consequences	consequence	NOUN
issue-437	51	27	of	of	ADP
issue-437	51	28	business	business	NOUN
issue-437	51	29	operation	operation	NOUN
issue-437	51	30	items	item	NOUN
issue-437	51	31	.	.	PUNCT
issue-437	52	1	we	we	PRON
issue-437	52	2	can	can	AUX
issue-437	52	3	not	not	PART
issue-437	52	4	give	give	VERB
issue-437	52	5	examples	example	NOUN
issue-437	52	6	of	of	ADP
issue-437	52	7	the	the	DET
issue-437	52	8	application	application	NOUN
issue-437	52	9	of	of	ADP
issue-437	52	10	this	this	DET
issue-437	52	11	concept	concept	NOUN
issue-437	52	12	today	today	NOUN
issue-437	52	13	,	,	PUNCT
issue-437	52	14	but	but	CCONJ
issue-437	52	15	its	its	PRON
issue-437	52	16	allocation	allocation	NOUN
issue-437	52	17	has	have	VERB
issue-437	52	18	important	important	ADJ
issue-437	52	19	economic	economic	ADJ
issue-437	52	20	value	value	NOUN
issue-437	52	21	,	,	PUNCT
issue-437	52	22	similar	similar	ADJ
issue-437	52	23	to	to	ADP
issue-437	52	24	robinson	robinson	PROPN
issue-437	52	25	crusoe	crusoe	PROPN
issue-437	52	26	’s	’s	PART
issue-437	52	27	economic	economic	ADJ
issue-437	52	28	model	model	NOUN
issue-437	52	29	,	,	PUNCT
issue-437	52	30	which	which	PRON
issue-437	52	31	allows	allow	VERB
issue-437	52	32	representing	represent	VERB
issue-437	52	33	the	the	DET
issue-437	52	34	economy	economy	NOUN
issue-437	52	35	of	of	ADP
issue-437	52	36	one	one	NUM
issue-437	52	37	agent	agent	NOUN
issue-437	52	38	.	.	PUNCT
issue-437	53	1	so	so	ADV
issue-437	53	2	the	the	DET
issue-437	53	3	concept	concept	NOUN
issue-437	53	4	of	of	ADP
issue-437	53	5	complete	complete	ADJ
issue-437	53	6	univariability	univariability	NOUN
issue-437	53	7	allows	allow	VERB
issue-437	53	8	theoretically	theoretically	ADV
issue-437	53	9	considering	consider	VERB
issue-437	53	10	the	the	DET
issue-437	53	11	existence	existence	NOUN
issue-437	53	12	of	of	ADP
issue-437	53	13	an	an	DET
issue-437	53	14	accounting	accounting	NOUN
issue-437	53	15	system	system	NOUN
issue-437	53	16	,	,	PUNCT
issue-437	53	17	in	in	ADP
issue-437	53	18	which	which	PRON
issue-437	53	19	there	there	PRON
issue-437	53	20	are	be	VERB
issue-437	53	21	only	only	ADV
issue-437	53	22	imperatives	imperative	NOUN
issue-437	53	23	and	and	CCONJ
issue-437	53	24	there	there	PRON
issue-437	53	25	is	be	VERB
issue-437	53	26	no	no	DET
issue-437	53	27	possibility	possibility	NOUN
issue-437	53	28	of	of	ADP
issue-437	53	29	an	an	DET
issue-437	53	30	accounting	accounting	NOUN
issue-437	53	31	choice	choice	NOUN
issue-437	53	32	both	both	CCONJ
issue-437	53	33	at	at	ADP
issue-437	53	34	the	the	DET
issue-437	53	35	enterprise	enterprise	NOUN
issue-437	53	36	level	level	NOUN
issue-437	53	37	and	and	CCONJ
issue-437	53	38	at	at	ADP
issue-437	53	39	the	the	DET
issue-437	53	40	level	level	NOUN
issue-437	53	41	of	of	ADP
issue-437	53	42	bodies	body	NOUN
issue-437	53	43	of	of	ADP
issue-437	53	44	higher	high	ADJ
issue-437	53	45	than	than	ADP
issue-437	53	46	the	the	DET
issue-437	53	47	enterprise	enterprise	NOUN
issue-437	53	48	level	level	NOUN
issue-437	53	49	.	.	PUNCT
issue-437	54	1	the	the	DET
issue-437	54	2	concept	concept	NOUN
issue-437	54	3	of	of	ADP
issue-437	54	4	extended	extended	ADJ
issue-437	54	5	univariability	univariability	NOUN
issue-437	54	6	envisages	envisage	VERB
issue-437	54	7	that	that	SCONJ
issue-437	54	8	in	in	ADP
issue-437	54	9	the	the	DET
issue-437	54	10	vast	vast	ADJ
issue-437	54	11	majority	majority	NOUN
issue-437	54	12	of	of	ADP
issue-437	54	13	cases	case	NOUN
issue-437	54	14	,	,	PUNCT
issue-437	54	15	accounting	accounting	NOUN
issue-437	54	16	is	be	AUX
issue-437	54	17	governed	govern	VERB
issue-437	54	18	by	by	ADP
issue-437	54	19	the	the	DET
issue-437	54	20	establishment	establishment	NOUN
issue-437	54	21	of	of	ADP
issue-437	54	22	clear	clear	ADJ
issue-437	54	23	rules	rule	NOUN
issue-437	54	24	of	of	ADP
issue-437	54	25	conduct	conduct	NOUN
issue-437	54	26	,	,	PUNCT
issue-437	54	27	but	but	CCONJ
issue-437	54	28	in	in	ADP
issue-437	54	29	some	some	DET
issue-437	54	30	cases	case	NOUN
issue-437	54	31	,	,	PUNCT
issue-437	54	32	the	the	DET
issue-437	54	33	relevant	relevant	ADJ
issue-437	54	34	documents	document	NOUN
issue-437	54	35	provide	provide	VERB
issue-437	54	36	for	for	ADP
issue-437	54	37	alternative	alternative	ADJ
issue-437	54	38	versions	version	NOUN
issue-437	54	39	of	of	ADP
issue-437	54	40	the	the	DET
issue-437	54	41	accounting	accounting	NOUN
issue-437	54	42	reflection	reflection	NOUN
issue-437	54	43	of	of	ADP
issue-437	54	44	business	business	NOUN
issue-437	54	45	operation	operation	NOUN
issue-437	54	46	items	item	NOUN
issue-437	54	47	.	.	PUNCT
issue-437	55	1	the	the	DET
issue-437	55	2	choice	choice	NOUN
issue-437	55	3	of	of	ADP
issue-437	55	4	alternatives	alternative	NOUN
issue-437	55	5	presented	present	VERB
issue-437	55	6	in	in	ADP
issue-437	55	7	the	the	DET
issue-437	55	8	documents	document	NOUN
issue-437	55	9	is	be	AUX
issue-437	55	10	carried	carry	VERB
issue-437	55	11	out	out	ADP
issue-437	55	12	by	by	ADP
issue-437	55	13	the	the	DET
issue-437	55	14	appropriate	appropriate	ADJ
issue-437	55	15	authorities	authority	NOUN
issue-437	55	16	of	of	ADP
issue-437	55	17	higher	high	ADJ
issue-437	55	18	than	than	ADP
issue-437	55	19	the	the	DET
issue-437	55	20	enterprise	enterprise	NOUN
issue-437	55	21	level	level	NOUN
issue-437	55	22	.	.	PUNCT
issue-437	56	1	the	the	DET
issue-437	56	2	right	right	NOUN
issue-437	56	3	to	to	PART
issue-437	56	4	make	make	VERB
issue-437	56	5	a	a	DET
issue-437	56	6	choice	choice	NOUN
issue-437	56	7	from	from	ADP
issue-437	56	8	the	the	DET
issue-437	56	9	submitted	submit	VERB
issue-437	56	10	alternatives	alternative	NOUN
issue-437	56	11	entrusted	entrust	VERB
issue-437	56	12	to	to	ADP
issue-437	56	13	the	the	DET
issue-437	56	14	subject	subject	NOUN
issue-437	56	15	of	of	ADP
issue-437	56	16	accounting	accounting	NOUN
issue-437	56	17	.	.	PUNCT
issue-437	57	1	a	a	DET
issue-437	57	2	typical	typical	ADJ
issue-437	57	3	example	example	NOUN
issue-437	57	4	of	of	ADP
issue-437	57	5	this	this	DET
issue-437	57	6	concept	concept	NOUN
issue-437	57	7	’s	’s	PART
issue-437	57	8	practical	practical	ADJ
issue-437	57	9	implementation	implementation	NOUN
issue-437	57	10	is	be	AUX
issue-437	57	11	the	the	DET
issue-437	57	12	system	system	NOUN
issue-437	57	13	of	of	ADP
issue-437	57	14	accounting	account	VERB
issue-437	57	15	in	in	ADP
issue-437	57	16	the	the	DET
issue-437	57	17	ussr	ussr	PROPN
issue-437	57	18	after	after	ADP
issue-437	57	19	the	the	DET
issue-437	57	20	1930s	1930	NOUN
issue-437	57	21	and	and	CCONJ
issue-437	57	22	before	before	ADP
issue-437	57	23	its	its	PRON
issue-437	57	24	collapse	collapse	NOUN
issue-437	57	25	,	,	PUNCT
issue-437	57	26	the	the	DET
issue-437	57	27	basis	basis	NOUN
issue-437	57	28	of	of	ADP
issue-437	57	29	which	which	PRON
issue-437	57	30	was	be	AUX
issue-437	57	31	built	build	VERB
issue-437	57	32	on	on	ADP
issue-437	57	33	the	the	DET
issue-437	57	34	need	need	NOUN
issue-437	57	35	to	to	PART
issue-437	57	36	ensure	ensure	VERB
issue-437	57	37	the	the	DET
issue-437	57	38	uniformity	uniformity	NOUN
issue-437	57	39	of	of	ADP
issue-437	57	40	accounting	accounting	NOUN
issue-437	57	41	indicators	indicator	NOUN
issue-437	57	42	to	to	ADP
issue-437	57	43	the	the	DET
issue-437	57	44	indicators	indicator	NOUN
issue-437	57	45	of	of	ADP
issue-437	57	46	the	the	DET
issue-437	57	47	plan	plan	NOUN
issue-437	57	48	,	,	PUNCT
issue-437	57	49	which	which	PRON
issue-437	57	50	led	lead	VERB
issue-437	57	51	to	to	ADP
issue-437	57	52	the	the	DET
issue-437	57	53	elimination	elimination	NOUN
issue-437	57	54	of	of	ADP
issue-437	57	55	most	most	ADJ
issue-437	57	56	accounting	accounting	NOUN
issue-437	57	57	alternatives	alternative	NOUN
issue-437	57	58	used	use	VERB
issue-437	57	59	in	in	ADP
issue-437	57	60	the	the	DET
issue-437	57	61	soviet	soviet	ADJ
issue-437	57	62	accounting	accounting	NOUN
issue-437	57	63	methodology	methodology	NOUN
issue-437	57	64	during	during	ADP
issue-437	57	65	the	the	DET
issue-437	57	66	nep	nep	NOUN
issue-437	57	67	.	.	PUNCT
issue-437	58	1	today	today	NOUN
issue-437	58	2	,	,	PUNCT
issue-437	58	3	for	for	ADP
issue-437	58	4	example	example	NOUN
issue-437	58	5	,	,	PUNCT
issue-437	58	6	the	the	DET
issue-437	58	7	construction	construction	NOUN
issue-437	58	8	of	of	ADP
issue-437	58	9	a	a	DET
issue-437	58	10	model	model	NOUN
issue-437	58	11	of	of	ADP
issue-437	58	12	accounting	accounting	NOUN
issue-437	58	13	regulation	regulation	NOUN
issue-437	58	14	based	base	VERB
issue-437	58	15	on	on	ADP
issue-437	58	16	the	the	DET
issue-437	58	17	concept	concept	NOUN
issue-437	58	18	of	of	ADP
issue-437	58	19	extended	extended	ADJ
issue-437	58	20	univariability	univariability	NOUN
issue-437	58	21	,	,	PUNCT
issue-437	58	22	according	accord	VERB
issue-437	58	23	to	to	ADP
issue-437	58	24	c.	c.	PROPN
issue-437	58	25	sottoriva	sottoriva	PROPN
issue-437	58	26	et	et	PROPN
issue-437	58	27	al	al	PROPN
issue-437	58	28	.	.	PUNCT
issue-437	59	1	(	(	PUNCT
issue-437	59	2	sottoriva	sottoriva	PROPN
issue-437	59	3	,	,	PUNCT
issue-437	59	4	2013	2013	NUM
issue-437	59	5	)	)	PUNCT
issue-437	59	6	is	be	AUX
issue-437	59	7	the	the	DET
issue-437	59	8	development	development	NOUN
issue-437	59	9	of	of	ADP
issue-437	59	10	a	a	DET
issue-437	59	11	system	system	NOUN
issue-437	59	12	of	of	ADP
issue-437	59	13	iranian	iranian	ADJ
issue-437	59	14	rulebased	rulebase	VERB
issue-437	59	15	accounting	accounting	NOUN
issue-437	59	16	standards	standard	NOUN
issue-437	59	17	based	base	VERB
issue-437	59	18	on	on	ADP
issue-437	59	19	the	the	DET
issue-437	59	20	instructions	instruction	NOUN
issue-437	59	21	and	and	CCONJ
issue-437	59	22	take	take	VERB
issue-437	59	23	into	into	ADP
issue-437	59	24	account	account	NOUN
issue-437	59	25	the	the	DET
issue-437	59	26	specific	specific	ADJ
issue-437	59	27	conditions	condition	NOUN
issue-437	59	28	of	of	ADP
issue-437	59	29	the	the	DET
issue-437	59	30	political	political	ADJ
issue-437	59	31	and	and	CCONJ
issue-437	59	32	economic	economic	ADJ
issue-437	59	33	structure	structure	NOUN
issue-437	59	34	of	of	ADP
issue-437	59	35	iran	iran	PROPN
issue-437	59	36	.	.	PUNCT
issue-437	60	1	the	the	DET
issue-437	60	2	concept	concept	NOUN
issue-437	60	3	of	of	ADP
issue-437	60	4	limited	limited	ADJ
issue-437	60	5	multivariability	multivariability	NOUN
issue-437	60	6	is	be	AUX
issue-437	60	7	based	base	VERB
issue-437	60	8	on	on	ADP
issue-437	60	9	a	a	DET
issue-437	60	10	mixed	mixed	ADJ
issue-437	60	11	approach	approach	NOUN
issue-437	60	12	to	to	ADP
issue-437	60	13	nas	nas	PROPN
issue-437	60	14	regulation	regulation	NOUN
issue-437	60	15	,	,	PUNCT
issue-437	60	16	which	which	PRON
issue-437	60	17	involves	involve	VERB
issue-437	60	18	the	the	DET
issue-437	60	19	simultaneous	simultaneous	ADJ
issue-437	60	20	application	application	NOUN
issue-437	60	21	of	of	ADP
issue-437	60	22	accounting	accounting	NOUN
issue-437	60	23	imperatives	imperative	NOUN
issue-437	60	24	and	and	CCONJ
issue-437	60	25	a	a	DET
issue-437	60	26	set	set	NOUN
issue-437	60	27	of	of	ADP
issue-437	60	28	alternatives	alternative	NOUN
issue-437	60	29	to	to	ADP
issue-437	60	30	the	the	DET
issue-437	60	31	accounting	accounting	NOUN
issue-437	60	32	of	of	ADP
issue-437	60	33	the	the	DET
issue-437	60	34	consequences	consequence	NOUN
issue-437	60	35	of	of	ADP
issue-437	60	36	business	business	NOUN
issue-437	60	37	operation	operation	NOUN
issue-437	60	38	items	item	NOUN
issue-437	60	39	.	.	PUNCT
issue-437	61	1	in	in	ADP
issue-437	61	2	comparison	comparison	NOUN
issue-437	61	3	with	with	ADP
issue-437	61	4	two	two	NUM
issue-437	61	5	previous	previous	ADJ
issue-437	61	6	concepts	concept	NOUN
issue-437	61	7	,	,	PUNCT
issue-437	61	8	it	it	PRON
issue-437	61	9	provides	provide	VERB
issue-437	61	10	a	a	DET
issue-437	61	11	greater	great	ADJ
issue-437	61	12	flexibility	flexibility	NOUN
issue-437	61	13	for	for	ADP
issue-437	61	14	subjects	subject	NOUN
issue-437	61	15	when	when	SCONJ
issue-437	61	16	choosing	choose	VERB
issue-437	61	17	accounting	accounting	NOUN
issue-437	61	18	methods	method	NOUN
issue-437	61	19	.	.	PUNCT
issue-437	62	1	the	the	DET
issue-437	62	2	form	form	NOUN
issue-437	62	3	of	of	ADP
issue-437	62	4	implementation	implementation	NOUN
issue-437	62	5	of	of	ADP
issue-437	62	6	the	the	DET
issue-437	62	7	concept	concept	NOUN
issue-437	62	8	at	at	ADP
issue-437	62	9	the	the	DET
issue-437	62	10	level	level	NOUN
issue-437	62	11	of	of	ADP
issue-437	62	12	accounting	accounting	NOUN
issue-437	62	13	system	system	NOUN
issue-437	62	14	is	be	AUX
issue-437	62	15	often	often	ADV
issue-437	62	16	the	the	DET
issue-437	62	17	accounting	accounting	NOUN
issue-437	62	18	standards	standard	NOUN
issue-437	62	19	.	.	PUNCT
issue-437	63	1	the	the	DET
issue-437	63	2	right	right	NOUN
issue-437	63	3	to	to	PART
issue-437	63	4	choose	choose	VERB
issue-437	63	5	alternatives	alternative	NOUN
issue-437	63	6	presented	present	VERB
issue-437	63	7	in	in	ADP
issue-437	63	8	standards	standard	NOUN
issue-437	63	9	is	be	AUX
issue-437	63	10	entrusted	entrust	VERB
issue-437	63	11	to	to	ADP
issue-437	63	12	the	the	DET
issue-437	63	13	entity	entity	NOUN
issue-437	63	14	of	of	ADP
issue-437	63	15	accounting	accounting	NOUN
issue-437	63	16	or	or	CCONJ
issue-437	63	17	management	management	NOUN
issue-437	63	18	of	of	ADP
issue-437	63	19	the	the	DET
issue-437	63	20	enterprise	enterprise	NOUN
issue-437	63	21	.	.	PUNCT
issue-437	64	1	when	when	SCONJ
issue-437	64	2	making	make	VERB
issue-437	64	3	accounting	accounting	NOUN
issue-437	64	4	choices	choice	NOUN
issue-437	64	5	,	,	PUNCT
issue-437	64	6	a	a	DET
issue-437	64	7	set	set	NOUN
issue-437	64	8	of	of	ADP
issue-437	64	9	restrictions	restriction	NOUN
issue-437	64	10	(	(	PUNCT
issue-437	64	11	principles	principle	NOUN
issue-437	64	12	or	or	CCONJ
issue-437	64	13	qualitative	qualitative	ADJ
issue-437	64	14	characteristics	characteristic	NOUN
issue-437	64	15	of	of	ADP
issue-437	64	16	accounting	accounting	NOUN
issue-437	64	17	(	(	PUNCT
issue-437	64	18	financial	financial	ADJ
issue-437	64	19	)	)	PUNCT
issue-437	64	20	information	information	NOUN
issue-437	64	21	)	)	PUNCT
issue-437	64	22	must	must	AUX
issue-437	64	23	be	be	AUX
issue-437	64	24	taken	take	VERB
issue-437	64	25	into	into	ADP
issue-437	64	26	account	account	NOUN
issue-437	64	27	,	,	PUNCT
issue-437	64	28	which	which	PRON
issue-437	64	29	is	be	AUX
issue-437	64	30	recorded	record	VERB
issue-437	64	31	in	in	ADP
issue-437	64	32	the	the	DET
issue-437	64	33	reference	reference	NOUN
issue-437	64	34	document	document	NOUN
issue-437	64	35	of	of	ADP
issue-437	64	36	accounting	accounting	NOUN
issue-437	64	37	standards	standard	NOUN
issue-437	64	38	(	(	PUNCT
issue-437	64	39	law	law	NOUN
issue-437	64	40	or	or	CCONJ
issue-437	64	41	conceptual	conceptual	ADJ
issue-437	64	42	basis	basis	NOUN
issue-437	64	43	)	)	PUNCT
issue-437	64	44	.	.	PUNCT
issue-437	65	1	to	to	ADP
issue-437	65	2	date	date	NOUN
issue-437	65	3	,	,	PUNCT
issue-437	65	4	the	the	DET
issue-437	65	5	concept	concept	NOUN
issue-437	65	6	of	of	ADP
issue-437	65	7	limited	limited	ADJ
issue-437	65	8	multivariability	multivariability	NOUN
issue-437	65	9	is	be	AUX
issue-437	65	10	realized	realize	VERB
issue-437	65	11	in	in	ADP
issue-437	65	12	the	the	DET
issue-437	65	13	vast	vast	ADJ
issue-437	65	14	majority	majority	NOUN
issue-437	65	15	of	of	ADP
issue-437	65	16	national	national	ADJ
issue-437	65	17	and	and	CCONJ
issue-437	65	18	international	international	ADJ
issue-437	65	19	accounting	accounting	NOUN
issue-437	65	20	systems	system	NOUN
issue-437	65	21	.	.	PUNCT
issue-437	66	1	the	the	DET
issue-437	66	2	concept	concept	NOUN
issue-437	66	3	of	of	ADP
issue-437	66	4	partially	partially	ADV
issue-437	66	5	unlimited	unlimited	ADJ
issue-437	66	6	multivariability	multivariability	NOUN
issue-437	66	7	implies	imply	VERB
issue-437	66	8	that	that	SCONJ
issue-437	66	9	accounting	accounting	NOUN
issue-437	66	10	is	be	AUX
issue-437	66	11	governed	govern	VERB
issue-437	66	12	only	only	ADV
issue-437	66	13	by	by	ADP
issue-437	66	14	the	the	DET
issue-437	66	15	use	use	NOUN
issue-437	66	16	of	of	ADP
issue-437	66	17	sets	set	NOUN
issue-437	66	18	of	of	ADP
issue-437	66	19	alternative	alternative	ADJ
issue-437	66	20	variants	variant	NOUN
issue-437	66	21	of	of	ADP
issue-437	66	22	accounting	account	VERB
issue-437	66	23	for	for	ADP
issue-437	66	24	the	the	DET
issue-437	66	25	consequences	consequence	NOUN
issue-437	66	26	of	of	ADP
issue-437	66	27	business	business	NOUN
issue-437	66	28	operation	operation	NOUN
issue-437	66	29	items	item	NOUN
issue-437	66	30	.	.	PUNCT
issue-437	67	1	when	when	SCONJ
issue-437	67	2	an	an	DET
issue-437	67	3	accounting	accounting	NOUN
issue-437	67	4	entity	entity	NOUN
issue-437	67	5	conducts	conduct	VERB
issue-437	67	6	accounting	accounting	NOUN
issue-437	67	7	choice	choice	NOUN
issue-437	67	8	,	,	PUNCT
issue-437	67	9	which	which	PRON
issue-437	67	10	involves	involve	VERB
issue-437	67	11	the	the	DET
issue-437	67	12	choice	choice	NOUN
issue-437	67	13	of	of	ADP
issue-437	67	14	one	one	NUM
issue-437	67	15	appropriate	appropriate	ADJ
issue-437	67	16	alternative	alternative	NOUN
issue-437	67	17	from	from	ADP
issue-437	67	18	each	each	DET
issue-437	67	19	set	set	NOUN
issue-437	67	20	,	,	PUNCT
issue-437	67	21	limitations	limitation	NOUN
issue-437	67	22	in	in	ADP
issue-437	67	23	the	the	DET
issue-437	67	24	form	form	NOUN
issue-437	67	25	of	of	ADP
issue-437	67	26	accounting	accounting	NOUN
issue-437	67	27	principles	principle	NOUN
issue-437	67	28	are	be	AUX
issue-437	67	29	taken	take	VERB
issue-437	67	30	into	into	ADP
issue-437	67	31	account	account	NOUN
issue-437	67	32	.	.	PUNCT
issue-437	68	1	an	an	DET
issue-437	68	2	example	example	NOUN
issue-437	68	3	of	of	ADP
issue-437	68	4	implementing	implement	VERB
issue-437	68	5	this	this	DET
issue-437	68	6	concept	concept	NOUN
issue-437	68	7	in	in	ADP
issue-437	68	8	practice	practice	NOUN
issue-437	68	9	is	be	AUX
issue-437	68	10	the	the	DET
issue-437	68	11	accounting	accounting	NOUN
issue-437	68	12	system	system	NOUN
issue-437	68	13	described	describe	VERB
issue-437	68	14	by	by	ADP
issue-437	68	15	l.	l.	PROPN
issue-437	68	16	pacioli	pacioli	PROPN
issue-437	68	17	or	or	CCONJ
issue-437	68	18	the	the	DET
issue-437	68	19	accounting	accounting	NOUN
issue-437	68	20	system	system	NOUN
issue-437	68	21	in	in	ADP
issue-437	68	22	the	the	DET
issue-437	68	23	usa	usa	PROPN
issue-437	68	24	,	,	PUNCT
issue-437	68	25	which	which	PRON
issue-437	68	26	existed	exist	VERB
issue-437	68	27	before	before	ADP
issue-437	68	28	its	its	PRON
issue-437	68	29	reform	reform	NOUN
issue-437	68	30	in	in	ADP
issue-437	68	31	1934	1934	NUM
issue-437	68	32	as	as	ADP
issue-437	68	33	a	a	DET
issue-437	68	34	result	result	NOUN
issue-437	68	35	of	of	ADP
issue-437	68	36	aggravation	aggravation	NOUN
issue-437	68	37	of	of	ADP
issue-437	68	38	crisis	crisis	NOUN
issue-437	68	39	phenomena	phenomenon	NOUN
issue-437	68	40	in	in	ADP
issue-437	68	41	the	the	DET
issue-437	68	42	field	field	NOUN
issue-437	68	43	of	of	ADP
issue-437	68	44	corporate	corporate	ADJ
issue-437	68	45	governance	governance	NOUN
issue-437	68	46	and	and	CCONJ
issue-437	68	47	economics	economic	NOUN
issue-437	68	48	,	,	PUNCT
issue-437	68	49	one	one	NUM
issue-437	68	50	of	of	ADP
issue-437	68	51	the	the	DET
issue-437	68	52	reasons	reason	NOUN
issue-437	68	53	for	for	ADP
issue-437	68	54	which	which	PRON
issue-437	68	55	was	be	AUX
issue-437	68	56	the	the	DET
issue-437	68	57	imperfect	imperfect	ADJ
issue-437	68	58	regulation	regulation	NOUN
issue-437	68	59	of	of	ADP
issue-437	68	60	the	the	DET
issue-437	68	61	accounting	accounting	NOUN
issue-437	68	62	system	system	NOUN
issue-437	68	63	.	.	PUNCT
issue-437	69	1	the	the	DET
issue-437	69	2	concept	concept	NOUN
issue-437	69	3	of	of	ADP
issue-437	69	4	full	full	ADJ
issue-437	69	5	unlimited	unlimited	ADJ
issue-437	69	6	multivariability	multivariability	NOUN
issue-437	69	7	assumes	assume	VERB
issue-437	69	8	that	that	SCONJ
issue-437	69	9	accounting	accounting	NOUN
issue-437	69	10	is	be	AUX
issue-437	69	11	regulated	regulate	VERB
issue-437	69	12	only	only	ADV
issue-437	69	13	through	through	ADP
issue-437	69	14	the	the	DET
issue-437	69	15	use	use	NOUN
issue-437	69	16	of	of	ADP
issue-437	69	17	sets	set	NOUN
issue-437	69	18	of	of	ADP
issue-437	69	19	alternative	alternative	ADJ
issue-437	69	20	variants	variant	NOUN
issue-437	69	21	of	of	ADP
issue-437	69	22	accounting	accounting	NOUN
issue-437	69	23	reflection	reflection	NOUN
issue-437	69	24	of	of	ADP
issue-437	69	25	the	the	DET
issue-437	69	26	consequences	consequence	NOUN
issue-437	69	27	of	of	ADP
issue-437	69	28	business	business	NOUN
issue-437	69	29	operation	operation	NOUN
issue-437	69	30	items	item	NOUN
issue-437	69	31	,	,	PUNCT
issue-437	69	32	in	in	ADP
issue-437	69	33	the	the	DET
issue-437	69	34	choice	choice	NOUN
issue-437	69	35	of	of	ADP
issue-437	69	36	which	which	PRON
issue-437	69	37	there	there	PRON
issue-437	69	38	are	be	VERB
issue-437	69	39	no	no	DET
issue-437	69	40	restrictions	restriction	NOUN
issue-437	69	41	.	.	PUNCT
issue-437	70	1	that	that	PRON
issue-437	70	2	is	is	ADV
issue-437	70	3	,	,	PUNCT
issue-437	70	4	accounting	account	VERB
issue-437	70	5	choice	choice	NOUN
issue-437	70	6	by	by	ADP
issue-437	70	7	accounting	accounting	NOUN
issue-437	70	8	subjects	subject	NOUN
issue-437	70	9	is	be	AUX
issue-437	70	10	carried	carry	VERB
issue-437	70	11	out	out	ADP
issue-437	70	12	without	without	ADP
issue-437	70	13	taking	take	VERB
issue-437	70	14	into	into	ADP
issue-437	70	15	account	account	NOUN
issue-437	70	16	any	any	DET
issue-437	70	17	formal	formal	ADJ
issue-437	70	18	(	(	PUNCT
issue-437	70	19	normative	normative	ADJ
issue-437	70	20	)	)	PUNCT
issue-437	70	21	and	and	CCONJ
issue-437	70	22	informal	informal	ADJ
issue-437	70	23	(	(	PUNCT
issue-437	70	24	historically	historically	ADV
issue-437	70	25	formed	form	VERB
issue-437	70	26	principles	principle	NOUN
issue-437	70	27	or	or	CCONJ
issue-437	70	28	postulates	postulate	NOUN
issue-437	70	29	of	of	ADP
issue-437	70	30	accounting	accounting	NOUN
issue-437	70	31	)	)	PUNCT
issue-437	70	32	recommendations	recommendation	NOUN
issue-437	70	33	.	.	PUNCT
issue-437	71	1	an	an	DET
issue-437	71	2	example	example	NOUN
issue-437	71	3	of	of	ADP
issue-437	71	4	the	the	DET
issue-437	71	5	implementation	implementation	NOUN
issue-437	71	6	of	of	ADP
issue-437	71	7	such	such	DET
issue-437	71	8	a	a	DET
issue-437	71	9	concept	concept	NOUN
issue-437	71	10	is	be	AUX
issue-437	71	11	the	the	DET
issue-437	71	12	accounting	accounting	NOUN
issue-437	71	13	systems	system	NOUN
issue-437	71	14	that	that	PRON
issue-437	71	15	existed	exist	VERB
issue-437	71	16	prior	prior	ADV
issue-437	71	17	to	to	ADP
issue-437	71	18	the	the	DET
issue-437	71	19	emergence	emergence	NOUN
issue-437	71	20	of	of	ADP
issue-437	71	21	principles	principle	NOUN
issue-437	71	22	or	or	CCONJ
issue-437	71	23	postulates	postulate	NOUN
issue-437	71	24	in	in	ADP
issue-437	71	25	them	they	PRON
issue-437	71	26	or	or	CCONJ
issue-437	71	27	do	do	AUX
issue-437	71	28	not	not	PART
issue-437	71	29	foresee	foresee	VERB
issue-437	71	30	the	the	DET
issue-437	71	31	need	need	NOUN
issue-437	71	32	for	for	ADP
issue-437	71	33	their	their	PRON
issue-437	71	34	allocation	allocation	NOUN
issue-437	71	35	.	.	PUNCT
issue-437	72	1	each	each	DET
issue-437	72	2	enterprise	enterprise	NOUN
issue-437	72	3	has	have	VERB
issue-437	72	4	its	its	PRON
issue-437	72	5	micro	micro	ADJ
issue-437	72	6	and	and	CCONJ
issue-437	72	7	macro	macro	ADJ
issue-437	72	8	external	external	ADJ
issue-437	72	9	environment	environment	NOUN
issue-437	72	10	,	,	PUNCT
issue-437	72	11	which	which	PRON
issue-437	72	12	,	,	PUNCT
issue-437	72	13	even	even	ADV
issue-437	72	14	at	at	ADP
issue-437	72	15	the	the	DET
issue-437	72	16	level	level	NOUN
issue-437	72	17	of	of	ADP
issue-437	72	18	theoretical	theoretical	ADJ
issue-437	72	19	developments	development	NOUN
issue-437	72	20	,	,	PUNCT
issue-437	72	21	are	be	AUX
issue-437	72	22	not	not	PART
issue-437	72	23	yet	yet	ADV
issue-437	72	24	fully	fully	ADV
issue-437	72	25	included	include	VERB
issue-437	72	26	in	in	ADP
issue-437	72	27	the	the	DET
issue-437	72	28	objects	object	NOUN
issue-437	72	29	of	of	ADP
issue-437	72	30	accounting	account	VERB
issue-437	72	31	monitoring	monitoring	NOUN
issue-437	72	32	.	.	PUNCT
issue-437	73	1	as	as	SCONJ
issue-437	73	2	enterprises	enterprise	NOUN
issue-437	73	3	are	be	AUX
issue-437	73	4	different	different	ADJ
issue-437	73	5	,	,	PUNCT
issue-437	73	6	they	they	PRON
issue-437	73	7	also	also	ADV
issue-437	73	8	have	have	VERB
issue-437	73	9	different	different	ADJ
issue-437	73	10	external	external	ADJ
issue-437	73	11	environments	environment	NOUN
issue-437	73	12	,	,	PUNCT
issue-437	73	13	which	which	PRON
issue-437	73	14	is	be	AUX
issue-437	73	15	explained	explain	VERB
issue-437	73	16	by	by	ADP
issue-437	73	17	the	the	DET
issue-437	73	18	impact	impact	NOUN
issue-437	73	19	of	of	ADP
issue-437	73	20	different	different	ADJ
issue-437	73	21	economic	economic	ADJ
issue-437	73	22	realities	reality	NOUN
issue-437	73	23	on	on	ADP
issue-437	73	24	their	their	PRON
issue-437	73	25	operation	operation	NOUN
issue-437	73	26	.	.	PUNCT
issue-437	74	1	the	the	DET
issue-437	74	2	existence	existence	NOUN
issue-437	74	3	of	of	ADP
issue-437	74	4	these	these	DET
issue-437	74	5	differences	difference	NOUN
issue-437	74	6	leads	lead	VERB
issue-437	74	7	to	to	ADP
issue-437	74	8	the	the	DET
issue-437	74	9	use	use	NOUN
issue-437	74	10	of	of	ADP
issue-437	74	11	accounting	accounting	NOUN
issue-437	74	12	entities	entity	NOUN
issue-437	74	13	different	different	ADJ
issue-437	74	14	methods	method	NOUN
issue-437	74	15	of	of	ADP
issue-437	74	16	accounting	account	VERB
issue-437	74	17	for	for	ADP
issue-437	74	18	the	the	DET
issue-437	74	19	same	same	ADJ
issue-437	74	20	objects	object	NOUN
issue-437	74	21	.	.	PUNCT
issue-437	75	1	baltic	baltic	PROPN
issue-437	75	2	journal	journal	PROPN
issue-437	75	3	of	of	ADP
issue-437	75	4	economic	economic	ADJ
issue-437	75	5	studies	study	NOUN
issue-437	75	6	161	161	NUM
issue-437	75	7	vol	vol	NOUN
issue-437	75	8	.	.	PROPN
issue-437	76	1	4	4	NUM
issue-437	76	2	,	,	PUNCT
issue-437	76	3	no	no	INTJ
issue-437	76	4	.	.	NOUN
issue-437	76	5	3	3	NUM
issue-437	76	6	,	,	PUNCT
issue-437	76	7	2018	2018	NUM
issue-437	76	8	in	in	ADP
issue-437	76	9	addition	addition	NOUN
issue-437	76	10	,	,	PUNCT
issue-437	76	11	the	the	DET
issue-437	76	12	information	information	NOUN
issue-437	76	13	needs	need	VERB
issue-437	76	14	of	of	ADP
issue-437	76	15	internal	internal	ADJ
issue-437	76	16	and	and	CCONJ
issue-437	76	17	external	external	ADJ
issue-437	76	18	users	user	NOUN
issue-437	76	19	in	in	ADP
issue-437	76	20	relation	relation	NOUN
issue-437	76	21	to	to	ADP
issue-437	76	22	the	the	DET
issue-437	76	23	same	same	ADJ
issue-437	76	24	objects	object	NOUN
issue-437	76	25	of	of	ADP
issue-437	76	26	accounting	accounting	NOUN
issue-437	76	27	can	can	AUX
issue-437	76	28	vary	vary	VERB
issue-437	76	29	considerably	considerably	ADV
issue-437	76	30	,	,	PUNCT
issue-437	76	31	which	which	PRON
issue-437	76	32	also	also	ADV
issue-437	76	33	affects	affect	VERB
issue-437	76	34	the	the	DET
issue-437	76	35	choice	choice	NOUN
issue-437	76	36	of	of	ADP
issue-437	76	37	different	different	ADJ
issue-437	76	38	accounting	accounting	NOUN
issue-437	76	39	methods	method	NOUN
issue-437	76	40	.	.	PUNCT
issue-437	77	1	thus	thus	ADV
issue-437	77	2	,	,	PUNCT
issue-437	77	3	for	for	ADP
issue-437	77	4	all	all	DET
issue-437	77	5	enterprises	enterprise	NOUN
issue-437	77	6	,	,	PUNCT
issue-437	77	7	it	it	PRON
issue-437	77	8	is	be	AUX
issue-437	77	9	rather	rather	ADV
issue-437	77	10	difficult	difficult	ADJ
issue-437	77	11	to	to	PART
issue-437	77	12	choose	choose	VERB
issue-437	77	13	the	the	DET
issue-437	77	14	only	only	ADJ
issue-437	77	15	best	good	ADJ
issue-437	77	16	method	method	NOUN
issue-437	77	17	.	.	PUNCT
issue-437	78	1	it	it	PRON
issue-437	78	2	is	be	AUX
issue-437	78	3	also	also	ADV
issue-437	78	4	impossible	impossible	ADJ
issue-437	78	5	to	to	PART
issue-437	78	6	do	do	VERB
issue-437	78	7	even	even	ADV
issue-437	78	8	for	for	ADP
issue-437	78	9	a	a	DET
issue-437	78	10	particular	particular	ADJ
issue-437	78	11	type	type	NOUN
issue-437	78	12	of	of	ADP
issue-437	78	13	operations	operation	NOUN
issue-437	78	14	,	,	PUNCT
issue-437	78	15	not	not	PART
issue-437	78	16	to	to	PART
issue-437	78	17	mention	mention	VERB
issue-437	78	18	all	all	DET
issue-437	78	19	the	the	DET
issue-437	78	20	objects	object	NOUN
issue-437	78	21	of	of	ADP
issue-437	78	22	accounting	account	VERB
issue-437	78	23	monitoring	monitoring	NOUN
issue-437	78	24	.	.	PUNCT
issue-437	79	1	at	at	ADP
issue-437	79	2	each	each	DET
issue-437	79	3	enterprise	enterprise	NOUN
issue-437	79	4	,	,	PUNCT
issue-437	79	5	the	the	DET
issue-437	79	6	entity	entity	NOUN
issue-437	79	7	that	that	PRON
issue-437	79	8	implements	implement	VERB
issue-437	79	9	accounting	accounting	NOUN
issue-437	79	10	policies	policy	NOUN
issue-437	79	11	chooses	choose	VERB
issue-437	79	12	those	those	DET
issue-437	79	13	accounting	accounting	NOUN
issue-437	79	14	methods	method	NOUN
issue-437	79	15	that	that	PRON
issue-437	79	16	are	be	AUX
issue-437	79	17	most	most	ADV
issue-437	79	18	useful	useful	ADJ
issue-437	79	19	for	for	ADP
issue-437	79	20	decisionmaking	decisionmake	VERB
issue-437	79	21	by	by	ADP
issue-437	79	22	users	user	NOUN
issue-437	79	23	of	of	ADP
issue-437	79	24	accounting	account	VERB
issue-437	79	25	information	information	NOUN
issue-437	79	26	and	and	CCONJ
issue-437	79	27	in	in	ADP
issue-437	79	28	most	most	ADV
issue-437	79	29	relevant	relevant	ADJ
issue-437	79	30	and	and	CCONJ
issue-437	79	31	adequate	adequate	ADJ
issue-437	79	32	manner	manner	NOUN
issue-437	79	33	reflect	reflect	VERB
issue-437	79	34	the	the	DET
issue-437	79	35	information	information	NOUN
issue-437	79	36	about	about	ADP
issue-437	79	37	the	the	DET
issue-437	79	38	enterprise	enterprise	NOUN
issue-437	79	39	and	and	CCONJ
issue-437	79	40	the	the	DET
issue-437	79	41	external	external	ADJ
issue-437	79	42	environment	environment	NOUN
issue-437	79	43	,	,	PUNCT
issue-437	79	44	in	in	ADP
issue-437	79	45	which	which	PRON
issue-437	79	46	it	it	PRON
issue-437	79	47	operates	operate	VERB
issue-437	79	48	.	.	PUNCT
issue-437	80	1	professor	professor	NOUN
issue-437	80	2	d.	d.	PROPN
issue-437	80	3	solomons	solomons	PROPN
issue-437	80	4	highlights	highlight	VERB
issue-437	80	5	four	four	NUM
issue-437	80	6	arguments	argument	NOUN
issue-437	80	7	against	against	ADP
issue-437	80	8	the	the	DET
issue-437	80	9	complete	complete	ADJ
issue-437	80	10	freedom	freedom	NOUN
issue-437	80	11	to	to	PART
issue-437	80	12	choose	choose	VERB
issue-437	80	13	accounting	accounting	NOUN
issue-437	80	14	methods	method	NOUN
issue-437	80	15	:	:	PUNCT
issue-437	80	16	–	–	PUNCT
issue-437	80	17	the	the	DET
issue-437	80	18	market	market	NOUN
issue-437	80	19	can	can	AUX
issue-437	80	20	not	not	PART
issue-437	80	21	be	be	AUX
issue-437	80	22	dependent	dependent	ADJ
issue-437	80	23	on	on	ADP
issue-437	80	24	the	the	DET
issue-437	80	25	decisions	decision	NOUN
issue-437	80	26	of	of	ADP
issue-437	80	27	corporations	corporation	NOUN
issue-437	80	28	regarding	regard	VERB
issue-437	80	29	how	how	SCONJ
issue-437	80	30	and	and	CCONJ
issue-437	80	31	what	what	PRON
issue-437	80	32	they	they	PRON
issue-437	80	33	should	should	AUX
issue-437	80	34	report	report	VERB
issue-437	80	35	;	;	PUNCT
issue-437	80	36	–	–	PUNCT
issue-437	80	37	the	the	DET
issue-437	80	38	need	need	NOUN
issue-437	80	39	to	to	PART
issue-437	80	40	ensure	ensure	VERB
issue-437	80	41	the	the	DET
issue-437	80	42	comparability	comparability	NOUN
issue-437	80	43	of	of	ADP
issue-437	80	44	information	information	NOUN
issue-437	80	45	disclosed	disclose	VERB
issue-437	80	46	by	by	ADP
issue-437	80	47	enterprises	enterprise	NOUN
issue-437	80	48	;	;	PUNCT
issue-437	80	49	–	–	PUNCT
issue-437	80	50	the	the	DET
issue-437	80	51	user	user	NOUN
issue-437	80	52	of	of	ADP
issue-437	80	53	the	the	DET
issue-437	80	54	accounting	accounting	NOUN
issue-437	80	55	information	information	NOUN
issue-437	80	56	must	must	AUX
issue-437	80	57	have	have	VERB
issue-437	80	58	the	the	DET
issue-437	80	59	ability	ability	NOUN
issue-437	80	60	to	to	PART
issue-437	80	61	understand	understand	VERB
issue-437	80	62	and	and	CCONJ
issue-437	80	63	use	use	VERB
issue-437	80	64	it	it	PRON
issue-437	80	65	;	;	PUNCT
issue-437	80	66	–	–	PUNCT
issue-437	80	67	increasing	increase	VERB
issue-437	80	68	public	public	ADJ
issue-437	80	69	confidence	confidence	NOUN
issue-437	80	70	in	in	ADP
issue-437	80	71	financial	financial	ADJ
issue-437	80	72	reporting	reporting	NOUN
issue-437	80	73	(	(	PUNCT
issue-437	80	74	solomons	solomon	NOUN
issue-437	80	75	,	,	PUNCT
issue-437	80	76	1983	1983	NUM
issue-437	80	77	)	)	PUNCT
issue-437	80	78	.	.	PUNCT
issue-437	81	1	the	the	DET
issue-437	81	2	above	above	ADJ
issue-437	81	3	arguments	argument	NOUN
issue-437	81	4	convincingly	convincingly	ADV
issue-437	81	5	indicate	indicate	VERB
issue-437	81	6	the	the	DET
issue-437	81	7	need	need	NOUN
issue-437	81	8	to	to	PART
issue-437	81	9	move	move	VERB
issue-437	81	10	from	from	ADP
issue-437	81	11	the	the	DET
issue-437	81	12	concept	concept	NOUN
issue-437	81	13	of	of	ADP
issue-437	81	14	partially	partially	ADV
issue-437	81	15	unlimited	unlimited	ADJ
issue-437	81	16	variability	variability	NOUN
issue-437	81	17	to	to	ADP
issue-437	81	18	the	the	DET
issue-437	81	19	concept	concept	NOUN
issue-437	81	20	of	of	ADP
issue-437	81	21	limited	limited	ADJ
issue-437	81	22	variability	variability	NOUN
issue-437	81	23	regarding	regard	VERB
issue-437	81	24	the	the	DET
issue-437	81	25	application	application	NOUN
issue-437	81	26	of	of	ADP
issue-437	81	27	accounting	accounting	NOUN
issue-437	81	28	methods	method	NOUN
issue-437	81	29	,	,	PUNCT
issue-437	81	30	which	which	PRON
issue-437	81	31	was	be	AUX
issue-437	81	32	implemented	implement	VERB
issue-437	81	33	in	in	ADP
issue-437	81	34	practice	practice	NOUN
issue-437	81	35	in	in	ADP
issue-437	81	36	the	the	DET
issue-437	81	37	usa	usa	PROPN
issue-437	81	38	by	by	ADP
issue-437	81	39	creating	create	VERB
issue-437	81	40	a	a	DET
issue-437	81	41	system	system	NOUN
issue-437	81	42	of	of	ADP
issue-437	81	43	gaap	gaap	PROPN
issue-437	81	44	us	us	PROPN
issue-437	81	45	standards	standard	NOUN
issue-437	81	46	.	.	PUNCT
issue-437	82	1	the	the	DET
issue-437	82	2	freedom	freedom	NOUN
issue-437	82	3	to	to	PART
issue-437	82	4	choose	choose	VERB
issue-437	82	5	accounting	accounting	NOUN
issue-437	82	6	methods	method	NOUN
issue-437	82	7	for	for	ADP
issue-437	82	8	researchers	researcher	NOUN
issue-437	82	9	-	-	NOUN
issue-437	82	10	accountants	accountant	NOUN
issue-437	82	11	from	from	ADP
issue-437	82	12	english	english	PROPN
issue-437	82	13	-	-	PUNCT
issue-437	82	14	speaking	speak	VERB
issue-437	82	15	countries	country	NOUN
issue-437	82	16	actually	actually	ADV
issue-437	82	17	reduces	reduce	VERB
issue-437	82	18	to	to	ADP
issue-437	82	19	the	the	DET
issue-437	82	20	question	question	NOUN
issue-437	82	21	of	of	ADP
issue-437	82	22	the	the	DET
issue-437	82	23	need	need	NOUN
issue-437	82	24	for	for	ADP
issue-437	82	25	accounting	accounting	NOUN
issue-437	82	26	regulation	regulation	NOUN
issue-437	82	27	through	through	ADP
issue-437	82	28	its	its	PRON
issue-437	82	29	standardization	standardization	NOUN
issue-437	82	30	.	.	PUNCT
issue-437	83	1	apart	apart	ADV
issue-437	83	2	from	from	ADP
issue-437	83	3	the	the	DET
issue-437	83	4	fact	fact	NOUN
issue-437	83	5	that	that	SCONJ
issue-437	83	6	accounting	accounting	NOUN
issue-437	83	7	standards	standard	NOUN
issue-437	83	8	restrict	restrict	VERB
issue-437	83	9	the	the	DET
issue-437	83	10	freedom	freedom	NOUN
issue-437	83	11	to	to	PART
issue-437	83	12	choose	choose	VERB
issue-437	83	13	accounting	accounting	NOUN
issue-437	83	14	methods	method	NOUN
issue-437	83	15	and	and	CCONJ
issue-437	83	16	ensure	ensure	VERB
issue-437	83	17	better	well	ADJ
issue-437	83	18	comparability	comparability	NOUN
issue-437	83	19	of	of	ADP
issue-437	83	20	reporting	reporting	NOUN
issue-437	83	21	indicators	indicator	NOUN
issue-437	83	22	,	,	PUNCT
issue-437	83	23	which	which	PRON
issue-437	83	24	has	have	AUX
issue-437	83	25	become	become	VERB
issue-437	83	26	very	very	ADV
issue-437	83	27	relevant	relevant	ADJ
issue-437	83	28	in	in	ADP
issue-437	83	29	the	the	DET
issue-437	83	30	context	context	NOUN
issue-437	83	31	of	of	ADP
issue-437	83	32	globalization	globalization	NOUN
issue-437	83	33	of	of	ADP
issue-437	83	34	economic	economic	ADJ
issue-437	83	35	systems	system	NOUN
issue-437	83	36	and	and	CCONJ
issue-437	83	37	relations	relation	NOUN
issue-437	83	38	,	,	PUNCT
issue-437	83	39	there	there	PRON
issue-437	83	40	are	be	VERB
issue-437	83	41	other	other	ADJ
issue-437	83	42	reasons	reason	NOUN
issue-437	83	43	for	for	ADP
issue-437	83	44	their	their	PRON
issue-437	83	45	application	application	NOUN
issue-437	83	46	,	,	PUNCT
issue-437	83	47	which	which	PRON
issue-437	83	48	in	in	ADP
issue-437	83	49	general	general	ADJ
issue-437	83	50	justify	justify	VERB
issue-437	83	51	the	the	DET
issue-437	83	52	need	need	NOUN
issue-437	83	53	for	for	ADP
issue-437	83	54	accounting	accounting	NOUN
issue-437	83	55	regulation	regulation	NOUN
issue-437	83	56	.	.	PUNCT
issue-437	84	1	one	one	NUM
issue-437	84	2	of	of	ADP
issue-437	84	3	the	the	DET
issue-437	84	4	main	main	ADJ
issue-437	84	5	reasons	reason	NOUN
issue-437	84	6	for	for	ADP
issue-437	84	7	the	the	DET
issue-437	84	8	application	application	NOUN
issue-437	84	9	of	of	ADP
issue-437	84	10	accounting	accounting	NOUN
issue-437	84	11	standards	standard	NOUN
issue-437	84	12	is	be	AUX
issue-437	84	13	the	the	DET
issue-437	84	14	cost	cost	NOUN
issue-437	84	15	savings	saving	NOUN
issue-437	84	16	for	for	ADP
issue-437	84	17	the	the	DET
issue-437	84	18	development	development	NOUN
issue-437	84	19	of	of	ADP
issue-437	84	20	individual	individual	ADJ
issue-437	84	21	accounting	accounting	NOUN
issue-437	84	22	rules	rule	NOUN
issue-437	84	23	for	for	ADP
issue-437	84	24	each	each	DET
issue-437	84	25	enterprise	enterprise	NOUN
issue-437	84	26	.	.	PUNCT
issue-437	85	1	this	this	DET
issue-437	85	2	reason	reason	NOUN
issue-437	85	3	justifies	justify	VERB
issue-437	85	4	the	the	DET
issue-437	85	5	expediency	expediency	NOUN
issue-437	85	6	of	of	ADP
issue-437	85	7	using	use	VERB
issue-437	85	8	accounting	accounting	NOUN
issue-437	85	9	standards	standard	NOUN
issue-437	85	10	even	even	ADV
issue-437	85	11	for	for	ADP
issue-437	85	12	those	those	DET
issue-437	85	13	enterprises	enterprise	NOUN
issue-437	85	14	that	that	PRON
issue-437	85	15	are	be	AUX
issue-437	85	16	not	not	PART
issue-437	85	17	participants	participant	NOUN
issue-437	85	18	in	in	ADP
issue-437	85	19	international	international	ADJ
issue-437	85	20	capital	capital	NOUN
issue-437	85	21	markets	market	NOUN
issue-437	85	22	.	.	PUNCT
issue-437	86	1	4	4	X
issue-437	86	2	.	.	NOUN
issue-437	86	3	practical	practical	ADJ
issue-437	86	4	implementation	implementation	NOUN
issue-437	86	5	of	of	ADP
issue-437	86	6	accounting	accounting	NOUN
issue-437	86	7	standardization	standardization	NOUN
issue-437	86	8	despite	despite	SCONJ
issue-437	86	9	the	the	DET
issue-437	86	10	worldwide	worldwide	ADJ
issue-437	86	11	standardization	standardization	NOUN
issue-437	86	12	of	of	ADP
issue-437	86	13	accounting	account	VERB
issue-437	86	14	under	under	ADP
issue-437	86	15	the	the	DET
issue-437	86	16	slogan	slogan	NOUN
issue-437	86	17	of	of	ADP
issue-437	86	18	international	international	ADJ
issue-437	86	19	harmonization	harmonization	NOUN
issue-437	86	20	of	of	ADP
issue-437	86	21	accounting	accounting	NOUN
issue-437	86	22	systems	system	NOUN
issue-437	86	23	,	,	PUNCT
issue-437	86	24	some	some	DET
issue-437	86	25	researchers	researcher	NOUN
issue-437	86	26	oppose	oppose	VERB
issue-437	86	27	the	the	DET
issue-437	86	28	regulation	regulation	NOUN
issue-437	86	29	of	of	ADP
issue-437	86	30	accounting	accounting	NOUN
issue-437	86	31	by	by	ADP
issue-437	86	32	standardizing	standardize	VERB
issue-437	86	33	it	it	PRON
issue-437	86	34	(	(	PUNCT
issue-437	86	35	hendriksen	hendriksen	PROPN
issue-437	86	36	e.s	e.s	PROPN
issue-437	86	37	.	.	PROPN
issue-437	86	38	,	,	PUNCT
issue-437	86	39	&	&	CCONJ
issue-437	86	40	m.f	m.f	PROPN
issue-437	86	41	.	.	PUNCT
issue-437	87	1	van	van	PROPN
issue-437	87	2	breda	breda	PROPN
issue-437	87	3	,	,	PUNCT
issue-437	87	4	2000	2000	NUM
issue-437	87	5	;	;	PUNCT
issue-437	87	6	sunder	sunder	NOUN
issue-437	87	7	 	 	SPACE
issue-437	87	8	sh	sh	PROPN
issue-437	87	9	.	.	PROPN
issue-437	87	10	,	,	PUNCT
issue-437	87	11	2005	2005	NUM
issue-437	87	12	;	;	PUNCT
issue-437	87	13	watts	watts	PROPN
issue-437	87	14	r.	r.	PROPN
issue-437	87	15	,	,	PUNCT
issue-437	87	16	2008	2008	NUM
issue-437	87	17	)	)	PUNCT
issue-437	87	18	.	.	PUNCT
issue-437	88	1	the	the	DET
issue-437	88	2	existence	existence	NOUN
issue-437	88	3	of	of	ADP
issue-437	88	4	such	such	ADJ
issue-437	88	5	views	view	NOUN
issue-437	88	6	confirms	confirm	VERB
issue-437	88	7	the	the	DET
issue-437	88	8	thesis	thesis	NOUN
issue-437	88	9	that	that	SCONJ
issue-437	88	10	the	the	DET
issue-437	88	11	practical	practical	ADJ
issue-437	88	12	implementation	implementation	NOUN
issue-437	88	13	of	of	ADP
issue-437	88	14	accounting	accounting	NOUN
issue-437	88	15	standardization	standardization	NOUN
issue-437	88	16	generates	generate	VERB
issue-437	88	17	a	a	DET
issue-437	88	18	significant	significant	ADJ
issue-437	88	19	number	number	NOUN
issue-437	88	20	of	of	ADP
issue-437	88	21	problems	problem	NOUN
issue-437	88	22	related	relate	VERB
issue-437	88	23	to	to	ADP
issue-437	88	24	the	the	DET
issue-437	88	25	process	process	NOUN
issue-437	88	26	of	of	ADP
issue-437	88	27	developing	develop	VERB
issue-437	88	28	the	the	DET
issue-437	88	29	standards	standard	NOUN
issue-437	88	30	themselves	themselves	PRON
issue-437	88	31	,	,	PUNCT
issue-437	88	32	the	the	DET
issue-437	88	33	imperfection	imperfection	NOUN
issue-437	88	34	of	of	ADP
issue-437	88	35	their	their	PRON
issue-437	88	36	theoretical	theoretical	ADJ
issue-437	88	37	basis	basis	NOUN
issue-437	88	38	,	,	PUNCT
issue-437	88	39	the	the	DET
issue-437	88	40	obsolete	obsolete	ADJ
issue-437	88	41	methodology	methodology	NOUN
issue-437	88	42	used	use	VERB
issue-437	88	43	in	in	ADP
issue-437	88	44	scientific	scientific	ADJ
issue-437	88	45	research	research	NOUN
issue-437	88	46	,	,	PUNCT
issue-437	88	47	the	the	DET
issue-437	88	48	effectiveness	effectiveness	NOUN
issue-437	88	49	of	of	ADP
issue-437	88	50	their	their	PRON
issue-437	88	51	implementation	implementation	NOUN
issue-437	88	52	as	as	ADP
issue-437	88	53	a	a	DET
issue-437	88	54	means	means	NOUN
issue-437	88	55	of	of	ADP
issue-437	88	56	regulating	regulate	VERB
issue-437	88	57	the	the	DET
issue-437	88	58	accounting	accounting	NOUN
issue-437	88	59	system	system	NOUN
issue-437	88	60	.	.	PUNCT
issue-437	89	1	in	in	ADP
issue-437	89	2	order	order	NOUN
issue-437	89	3	to	to	PART
issue-437	89	4	improve	improve	VERB
issue-437	89	5	the	the	DET
issue-437	89	6	overall	overall	ADJ
issue-437	89	7	efficiency	efficiency	NOUN
issue-437	89	8	of	of	ADP
issue-437	89	9	accounting	accounting	NOUN
issue-437	89	10	standardization	standardization	NOUN
issue-437	89	11	,	,	PUNCT
issue-437	89	12	these	these	DET
issue-437	89	13	problems	problem	NOUN
issue-437	89	14	require	require	VERB
issue-437	89	15	the	the	DET
issue-437	89	16	fastest	fast	ADJ
issue-437	89	17	solution	solution	NOUN
issue-437	89	18	.	.	PUNCT
issue-437	90	1	however	however	ADV
issue-437	90	2	,	,	PUNCT
issue-437	90	3	in	in	ADP
issue-437	90	4	the	the	DET
issue-437	90	5	vast	vast	ADJ
issue-437	90	6	majority	majority	NOUN
issue-437	90	7	of	of	ADP
issue-437	90	8	cases	case	NOUN
issue-437	90	9	,	,	PUNCT
issue-437	90	10	the	the	DET
issue-437	90	11	above	above	ADJ
issue-437	90	12	problems	problem	NOUN
issue-437	90	13	are	be	AUX
issue-437	90	14	not	not	PART
issue-437	90	15	related	relate	VERB
issue-437	90	16	to	to	ADP
issue-437	90	17	the	the	DET
issue-437	90	18	reduced	reduced	ADJ
issue-437	90	19	freedom	freedom	NOUN
issue-437	90	20	to	to	PART
issue-437	90	21	choose	choose	VERB
issue-437	90	22	accounting	accounting	NOUN
issue-437	90	23	methods	method	NOUN
issue-437	90	24	,	,	PUNCT
issue-437	90	25	which	which	PRON
issue-437	90	26	was	be	AUX
issue-437	90	27	one	one	NUM
issue-437	90	28	of	of	ADP
issue-437	90	29	the	the	DET
issue-437	90	30	main	main	ADJ
issue-437	90	31	tasks	task	NOUN
issue-437	90	32	,	,	PUNCT
issue-437	90	33	assigned	assign	VERB
issue-437	90	34	to	to	ADP
issue-437	90	35	the	the	DET
issue-437	90	36	relevant	relevant	ADJ
issue-437	90	37	accounting	accounting	NOUN
issue-437	90	38	standards	standard	NOUN
issue-437	90	39	development	development	NOUN
issue-437	90	40	agencies	agency	NOUN
issue-437	90	41	in	in	ADP
issue-437	90	42	the	the	DET
issue-437	90	43	usa	usa	PROPN
issue-437	90	44	.	.	PROPN
issue-437	91	1	currently	currently	ADV
issue-437	91	2	,	,	PUNCT
issue-437	91	3	the	the	DET
issue-437	91	4	choice	choice	NOUN
issue-437	91	5	of	of	ADP
issue-437	91	6	accounting	accounting	NOUN
issue-437	91	7	methods	method	NOUN
issue-437	91	8	presented	present	VERB
issue-437	91	9	in	in	ADP
issue-437	91	10	the	the	DET
issue-437	91	11	accounting	accounting	NOUN
issue-437	91	12	standards	standard	NOUN
issue-437	91	13	,	,	PUNCT
issue-437	91	14	along	along	ADP
issue-437	91	15	with	with	ADP
issue-437	91	16	strictly	strictly	ADV
issue-437	91	17	prescribed	prescribe	VERB
issue-437	91	18	univariable	univariable	ADJ
issue-437	91	19	rules	rule	NOUN
issue-437	91	20	,	,	PUNCT
issue-437	91	21	is	be	AUX
issue-437	91	22	an	an	DET
issue-437	91	23	integral	integral	ADJ
issue-437	91	24	part	part	NOUN
issue-437	91	25	of	of	ADP
issue-437	91	26	modern	modern	ADJ
issue-437	91	27	national	national	ADJ
issue-437	91	28	and	and	CCONJ
issue-437	91	29	international	international	ADJ
issue-437	91	30	accounting	accounting	NOUN
issue-437	91	31	systems	system	NOUN
issue-437	91	32	(	(	PUNCT
issue-437	91	33	e.g.	e.g.	ADV
issue-437	91	34	,	,	PUNCT
issue-437	91	35	nas	nas	PROPN
issue-437	91	36	,	,	PUNCT
issue-437	91	37	gaap	gaap	PROPN
issue-437	91	38	us	we	PRON
issue-437	91	39	,	,	PUNCT
issue-437	91	40	ias	ias	PROPN
issue-437	91	41	/	/	SYM
issue-437	91	42	ifrs	ifrs	PROPN
issue-437	91	43	)	)	PUNCT
issue-437	91	44	,	,	PUNCT
issue-437	91	45	whose	whose	DET
issue-437	91	46	structural	structural	ADJ
issue-437	91	47	model	model	NOUN
issue-437	91	48	is	be	AUX
issue-437	91	49	presented	present	VERB
issue-437	91	50	in	in	ADP
issue-437	91	51	figure	figure	NOUN
issue-437	91	52	2	2	NUM
issue-437	91	53	.	.	PUNCT
issue-437	92	1	the	the	DET
issue-437	92	2	presented	present	VERB
issue-437	92	3	model	model	NOUN
issue-437	92	4	(	(	PUNCT
issue-437	92	5	see	see	VERB
issue-437	92	6	figure	figure	NOUN
issue-437	92	7	2	2	NUM
issue-437	92	8	)	)	PUNCT
issue-437	92	9	shows	show	VERB
issue-437	92	10	that	that	SCONJ
issue-437	92	11	the	the	DET
issue-437	92	12	accounting	accounting	NOUN
issue-437	92	13	system	system	NOUN
issue-437	92	14	,	,	PUNCT
issue-437	92	15	in	in	ADP
issue-437	92	16	particular	particular	ADJ
issue-437	92	17	,	,	PUNCT
issue-437	92	18	in	in	ADP
issue-437	92	19	the	the	DET
issue-437	92	20	part	part	NOUN
issue-437	92	21	of	of	ADP
issue-437	92	22	its	its	PRON
issue-437	92	23	methodological	methodological	ADJ
issue-437	92	24	apparatus	apparatus	NOUN
issue-437	92	25	,	,	PUNCT
issue-437	92	26	acts	act	VERB
issue-437	92	27	as	as	ADP
issue-437	92	28	a	a	DET
issue-437	92	29	means	means	NOUN
issue-437	92	30	of	of	ADP
issue-437	92	31	transforming	transform	VERB
issue-437	92	32	the	the	DET
issue-437	92	33	data	datum	NOUN
issue-437	92	34	on	on	ADP
issue-437	92	35	the	the	DET
issue-437	92	36	effects	effect	NOUN
issue-437	92	37	of	of	ADP
issue-437	92	38	business	business	NOUN
issue-437	92	39	operation	operation	NOUN
issue-437	92	40	items	item	NOUN
issue-437	92	41	on	on	ADP
issue-437	92	42	the	the	DET
issue-437	92	43	accounting	accounting	NOUN
issue-437	92	44	information	information	NOUN
issue-437	92	45	,	,	PUNCT
issue-437	92	46	which	which	PRON
issue-437	92	47	is	be	AUX
issue-437	92	48	the	the	DET
issue-437	92	49	basis	basis	NOUN
issue-437	92	50	for	for	ADP
issue-437	92	51	making	make	VERB
issue-437	92	52	management	management	NOUN
issue-437	92	53	decisions	decision	NOUN
issue-437	92	54	by	by	ADP
issue-437	92	55	users	user	NOUN
issue-437	92	56	.	.	PUNCT
issue-437	93	1	a	a	DET
issue-437	93	2	part	part	NOUN
issue-437	93	3	of	of	ADP
issue-437	93	4	transformation	transformation	NOUN
issue-437	93	5	means	mean	NOUN
issue-437	93	6	are	be	AUX
issue-437	93	7	fixed	fix	VERB
issue-437	93	8	in	in	ADP
issue-437	93	9	the	the	DET
issue-437	93	10	standards	standard	NOUN
issue-437	93	11	(	(	PUNCT
issue-437	93	12	imperatives	imperative	NOUN
issue-437	93	13	)	)	PUNCT
issue-437	93	14	,	,	PUNCT
issue-437	93	15	and	and	CCONJ
issue-437	93	16	other	other	ADJ
issue-437	93	17	means	mean	NOUN
issue-437	93	18	of	of	ADP
issue-437	93	19	transformation	transformation	NOUN
issue-437	93	20	accounting	accounting	NOUN
issue-437	93	21	methodology	methodology	NOUN
issue-437	93	22	consequenc	consequenc	NOUN
issue-437	93	23	es	es	NOUN
issue-437	93	24	of	of	ADP
issue-437	93	25	boi	boi	NOUN
issue-437	93	26	accounting	account	VERB
issue-437	93	27	information	information	NOUN
issue-437	93	28	rules	rule	NOUN
issue-437	93	29	of	of	ADP
issue-437	93	30	accounting	accounting	NOUN
issue-437	93	31	(	(	PUNCT
issue-437	93	32	imperatives	imperative	NOUN
issue-437	93	33	)	)	PUNCT
issue-437	93	34	,	,	PUNCT
issue-437	93	35	prescribed	prescribe	VERB
issue-437	93	36	in	in	ADP
issue-437	93	37	standards	standard	NOUN
issue-437	93	38	accounting	accounting	NOUN
issue-437	93	39	alternatives	alternative	NOUN
issue-437	93	40	,	,	PUNCT
issue-437	93	41	prescribed	prescribe	VERB
issue-437	93	42	in	in	ADP
issue-437	93	43	standards	standard	NOUN
issue-437	93	44	observance	observance	NOUN
issue-437	93	45	of	of	ADP
issue-437	93	46	imperative	imperative	ADJ
issue-437	93	47	behaviour	behaviour	NOUN
issue-437	93	48	the	the	DET
issue-437	93	49	need	need	NOUN
issue-437	93	50	to	to	PART
issue-437	93	51	make	make	VERB
issue-437	93	52	accounting	accounting	NOUN
issue-437	93	53	choices	choice	NOUN
issue-437	93	54	figure	figure	NOUN
issue-437	93	55	2	2	NUM
issue-437	93	56	.	.	PUNCT
issue-437	94	1	the	the	DET
issue-437	94	2	structural	structural	ADJ
issue-437	94	3	model	model	NOUN
issue-437	94	4	of	of	ADP
issue-437	94	5	the	the	DET
issue-437	94	6	accounting	accounting	NOUN
issue-437	94	7	system	system	NOUN
issue-437	94	8	based	base	VERB
issue-437	94	9	on	on	ADP
issue-437	94	10	the	the	DET
issue-437	94	11	concept	concept	NOUN
issue-437	94	12	of	of	ADP
issue-437	94	13	limited	limited	ADJ
issue-437	94	14	variability	variability	NOUN
issue-437	94	15	baltic	baltic	ADJ
issue-437	94	16	journal	journal	NOUN
issue-437	94	17	of	of	ADP
issue-437	94	18	economic	economic	ADJ
issue-437	94	19	studies	study	NOUN
issue-437	94	20	162	162	NUM
issue-437	94	21	vol	vol	NOUN
issue-437	94	22	.	.	PROPN
issue-437	94	23	4	4	NUM
issue-437	94	24	,	,	PUNCT
issue-437	94	25	no	no	INTJ
issue-437	94	26	.	.	NOUN
issue-437	94	27	3	3	NUM
issue-437	94	28	,	,	PUNCT
issue-437	94	29	2018	2018	NUM
issue-437	94	30	(	(	PUNCT
issue-437	94	31	alternatives	alternative	NOUN
issue-437	94	32	)	)	PUNCT
issue-437	94	33	are	be	AUX
issue-437	94	34	chosen	choose	VERB
issue-437	94	35	by	by	ADP
issue-437	94	36	the	the	DET
issue-437	94	37	subject	subject	NOUN
issue-437	94	38	of	of	ADP
issue-437	94	39	accounting	account	VERB
issue-437	94	40	under	under	ADP
issue-437	94	41	the	the	DET
issue-437	94	42	mechanism	mechanism	NOUN
issue-437	94	43	established	establish	VERB
issue-437	94	44	in	in	ADP
issue-437	94	45	the	the	DET
issue-437	94	46	higher	high	ADJ
issue-437	94	47	that	that	SCONJ
issue-437	94	48	standards	standard	VERB
issue-437	94	49	accounting	account	VERB
issue-437	94	50	documents	document	NOUN
issue-437	94	51	(	(	PUNCT
issue-437	94	52	laws	law	NOUN
issue-437	94	53	,	,	PUNCT
issue-437	94	54	conceptual	conceptual	ADJ
issue-437	94	55	foundations	foundation	NOUN
issue-437	94	56	,	,	PUNCT
issue-437	94	57	etc	etc	X
issue-437	94	58	.	.	X
issue-437	94	59	)	)	PUNCT
issue-437	94	60	.	.	PUNCT
issue-437	95	1	it	it	PRON
issue-437	95	2	should	should	AUX
issue-437	95	3	be	be	AUX
issue-437	95	4	considered	consider	VERB
issue-437	95	5	that	that	SCONJ
issue-437	95	6	the	the	DET
issue-437	95	7	movement	movement	NOUN
issue-437	95	8	towards	towards	ADP
issue-437	95	9	such	such	DET
issue-437	95	10	a	a	DET
issue-437	95	11	model	model	NOUN
issue-437	95	12	of	of	ADP
issue-437	95	13	the	the	DET
issue-437	95	14	accounting	accounting	NOUN
issue-437	95	15	system	system	NOUN
issue-437	95	16	in	in	ADP
issue-437	95	17	the	the	DET
issue-437	95	18	developed	developed	ADJ
issue-437	95	19	capitalist	capitalist	ADJ
issue-437	95	20	and	and	CCONJ
issue-437	95	21	post	post	ADJ
issue-437	95	22	-	-	ADJ
issue-437	95	23	soviet	soviet	ADJ
issue-437	95	24	countries	country	NOUN
issue-437	95	25	took	take	VERB
issue-437	95	26	place	place	NOUN
issue-437	95	27	in	in	ADP
issue-437	95	28	different	different	ADJ
issue-437	95	29	ways	way	NOUN
issue-437	95	30	,	,	PUNCT
issue-437	95	31	which	which	PRON
issue-437	95	32	can	can	AUX
issue-437	95	33	be	be	AUX
issue-437	95	34	represented	represent	VERB
issue-437	95	35	as	as	SCONJ
issue-437	95	36	follows	follow	VERB
issue-437	95	37	(	(	PUNCT
issue-437	95	38	figure	figure	NOUN
issue-437	95	39	3	3	NUM
issue-437	95	40	)	)	PUNCT
issue-437	95	41	.	.	PUNCT
issue-437	96	1	the	the	DET
issue-437	96	2	transition	transition	NOUN
issue-437	96	3	to	to	ADP
issue-437	96	4	the	the	DET
issue-437	96	5	concept	concept	NOUN
issue-437	96	6	of	of	ADP
issue-437	96	7	limited	limited	ADJ
issue-437	96	8	multivariability	multivariability	NOUN
issue-437	96	9	in	in	ADP
issue-437	96	10	the	the	DET
issue-437	96	11	post	post	ADJ
issue-437	96	12	-	-	ADJ
issue-437	96	13	soviet	soviet	ADJ
issue-437	96	14	countries	country	NOUN
issue-437	96	15	was	be	AUX
issue-437	96	16	carried	carry	VERB
issue-437	96	17	out	out	ADP
issue-437	96	18	with	with	ADP
issue-437	96	19	the	the	DET
issue-437	96	20	implementation	implementation	NOUN
issue-437	96	21	of	of	ADP
issue-437	96	22	accounting	accounting	NOUN
issue-437	96	23	harmonization	harmonization	NOUN
issue-437	96	24	with	with	ADP
issue-437	96	25	the	the	DET
issue-437	96	26	requirements	requirement	NOUN
issue-437	96	27	of	of	ADP
issue-437	96	28	ifrs	ifrs	PROPN
issue-437	96	29	through	through	ADP
issue-437	96	30	the	the	DET
issue-437	96	31	introduction	introduction	NOUN
issue-437	96	32	of	of	ADP
issue-437	96	33	national	national	ADJ
issue-437	96	34	standards	standard	NOUN
issue-437	96	35	.	.	PUNCT
issue-437	97	1	in	in	ADP
issue-437	97	2	most	most	ADJ
issue-437	97	3	post	post	ADJ
issue-437	97	4	-	-	ADJ
issue-437	97	5	soviet	soviet	ADJ
issue-437	97	6	countries	country	NOUN
issue-437	97	7	,	,	PUNCT
issue-437	97	8	these	these	DET
issue-437	97	9	processes	process	NOUN
issue-437	97	10	began	begin	VERB
issue-437	97	11	in	in	ADP
issue-437	97	12	the	the	DET
issue-437	97	13	second	second	ADJ
issue-437	97	14	half	half	NOUN
issue-437	97	15	of	of	ADP
issue-437	97	16	the	the	DET
issue-437	97	17	1990s	1990	NOUN
issue-437	97	18	and	and	CCONJ
issue-437	97	19	continue	continue	VERB
issue-437	97	20	to	to	ADP
issue-437	97	21	this	this	DET
issue-437	97	22	day	day	NOUN
issue-437	97	23	.	.	PUNCT
issue-437	98	1	in	in	ADP
issue-437	98	2	the	the	DET
issue-437	98	3	developed	develop	VERB
issue-437	98	4	capitalist	capitalist	ADJ
issue-437	98	5	countries	country	NOUN
issue-437	98	6	,	,	PUNCT
issue-437	98	7	the	the	DET
issue-437	98	8	transition	transition	NOUN
issue-437	98	9	to	to	ADP
issue-437	98	10	the	the	DET
issue-437	98	11	concept	concept	NOUN
issue-437	98	12	of	of	ADP
issue-437	98	13	limited	limited	ADJ
issue-437	98	14	multivariability	multivariability	NOUN
issue-437	98	15	began	begin	VERB
issue-437	98	16	somewhat	somewhat	ADV
issue-437	98	17	earlier	early	ADV
issue-437	98	18	–	–	PUNCT
issue-437	98	19	in	in	ADP
issue-437	98	20	the	the	DET
issue-437	98	21	70s	70	NOUN
issue-437	98	22	and	and	CCONJ
issue-437	98	23	80s	80	NOUN
issue-437	98	24	of	of	ADP
issue-437	98	25	the	the	DET
issue-437	98	26	xx	xx	NUM
issue-437	98	27	century	century	NOUN
issue-437	98	28	,	,	PUNCT
issue-437	98	29	along	along	ADP
issue-437	98	30	with	with	ADP
issue-437	98	31	the	the	DET
issue-437	98	32	process	process	NOUN
issue-437	98	33	of	of	ADP
issue-437	98	34	developing	develop	VERB
issue-437	98	35	national	national	ADJ
issue-437	98	36	and	and	CCONJ
issue-437	98	37	international	international	ADJ
issue-437	98	38	accounting	accounting	NOUN
issue-437	98	39	standards	standard	NOUN
issue-437	98	40	(	(	PUNCT
issue-437	98	41	for	for	ADP
issue-437	98	42	example	example	NOUN
issue-437	98	43	,	,	PUNCT
issue-437	98	44	the	the	DET
issue-437	98	45	united	united	ADJ
issue-437	98	46	kingdom	kingdom	PROPN
issue-437	98	47	–	–	PUNCT
issue-437	98	48	1971	1971	NUM
issue-437	98	49	,	,	PUNCT
issue-437	98	50	the	the	DET
issue-437	98	51	usa	usa	PROPN
issue-437	98	52	–	–	PUNCT
issue-437	98	53	1974	1974	NUM
issue-437	98	54	,	,	PUNCT
issue-437	98	55	the	the	DET
issue-437	98	56	ifrs	ifrs	PROPN
issue-437	98	57	–	–	PUNCT
issue-437	98	58	1975	1975	NUM
issue-437	98	59	,	,	PUNCT
issue-437	98	60	australia	australia	PROPN
issue-437	98	61	–	–	PUNCT
issue-437	98	62	1984	1984	NUM
issue-437	98	63	,	,	PUNCT
issue-437	98	64	etc	etc	X
issue-437	98	65	.	.	X
issue-437	98	66	)	)	PUNCT
issue-437	98	67	and	and	CCONJ
issue-437	98	68	the	the	DET
issue-437	98	69	development	development	NOUN
issue-437	98	70	of	of	ADP
issue-437	98	71	conceptual	conceptual	ADJ
issue-437	98	72	foundations	foundation	NOUN
issue-437	98	73	to	to	ADP
issue-437	98	74	standards	standard	NOUN
issue-437	98	75	that	that	PRON
issue-437	98	76	revealed	reveal	VERB
issue-437	98	77	the	the	DET
issue-437	98	78	limitations	limitation	NOUN
issue-437	98	79	that	that	PRON
issue-437	98	80	should	should	AUX
issue-437	98	81	have	have	AUX
issue-437	98	82	been	be	AUX
issue-437	98	83	taken	take	VERB
issue-437	98	84	into	into	ADP
issue-437	98	85	account	account	NOUN
issue-437	98	86	when	when	SCONJ
issue-437	98	87	making	make	VERB
issue-437	98	88	accounting	accounting	NOUN
issue-437	98	89	choices	choice	NOUN
issue-437	98	90	.	.	PUNCT
issue-437	99	1	taking	take	VERB
issue-437	99	2	into	into	ADP
issue-437	99	3	account	account	NOUN
issue-437	99	4	the	the	DET
issue-437	99	5	fact	fact	NOUN
issue-437	99	6	that	that	SCONJ
issue-437	99	7	capitalist	capitalist	ADJ
issue-437	99	8	and	and	CCONJ
issue-437	99	9	post	post	ADJ
issue-437	99	10	-	-	ADJ
issue-437	99	11	soviet	soviet	ADJ
issue-437	99	12	countries	country	NOUN
issue-437	99	13	have	have	AUX
issue-437	99	14	come	come	VERB
issue-437	99	15	to	to	ADP
issue-437	99	16	the	the	DET
issue-437	99	17	use	use	NOUN
issue-437	99	18	of	of	ADP
issue-437	99	19	the	the	DET
issue-437	99	20	concept	concept	NOUN
issue-437	99	21	of	of	ADP
issue-437	99	22	limited	limited	ADJ
issue-437	99	23	multivariability	multivariability	NOUN
issue-437	99	24	in	in	ADP
issue-437	99	25	the	the	DET
issue-437	99	26	accounting	accounting	NOUN
issue-437	99	27	system	system	NOUN
issue-437	99	28	(	(	PUNCT
issue-437	99	29	see	see	VERB
issue-437	99	30	fig	fig	NOUN
issue-437	99	31	.	.	PUNCT
issue-437	100	1	3	3	X
issue-437	100	2	)	)	PUNCT
issue-437	100	3	in	in	ADP
issue-437	100	4	other	other	ADJ
issue-437	100	5	ways	way	NOUN
issue-437	100	6	,	,	PUNCT
issue-437	100	7	one	one	PRON
issue-437	100	8	can	can	AUX
issue-437	100	9	explain	explain	VERB
issue-437	100	10	some	some	DET
issue-437	100	11	misunderstandings	misunderstanding	NOUN
issue-437	100	12	that	that	PRON
issue-437	100	13	arise	arise	VERB
issue-437	100	14	among	among	ADP
issue-437	100	15	scholarsaccountants	scholarsaccountant	NOUN
issue-437	100	16	during	during	ADP
issue-437	100	17	scholarly	scholarly	ADJ
issue-437	100	18	disputes	dispute	NOUN
issue-437	100	19	and	and	CCONJ
issue-437	100	20	discussions	discussion	NOUN
issue-437	100	21	about	about	ADP
issue-437	100	22	accounting	accounting	NOUN
issue-437	100	23	standardization	standardization	NOUN
issue-437	100	24	issues	issue	NOUN
issue-437	100	25	.	.	PUNCT
issue-437	101	1	in	in	ADP
issue-437	101	2	particular	particular	ADJ
issue-437	101	3	,	,	PUNCT
issue-437	101	4	the	the	DET
issue-437	101	5	fact	fact	NOUN
issue-437	101	6	that	that	SCONJ
issue-437	101	7	improving	improve	VERB
issue-437	101	8	the	the	DET
issue-437	101	9	quality	quality	NOUN
issue-437	101	10	of	of	ADP
issue-437	101	11	accounting	accounting	NOUN
issue-437	101	12	information	information	NOUN
issue-437	101	13	can	can	AUX
issue-437	101	14	be	be	AUX
issue-437	101	15	achieved	achieve	VERB
issue-437	101	16	by	by	ADP
issue-437	101	17	expanding	expand	VERB
issue-437	101	18	the	the	DET
issue-437	101	19	number	number	NOUN
issue-437	101	20	of	of	ADP
issue-437	101	21	options	option	NOUN
issue-437	101	22	for	for	ADP
issue-437	101	23	accounting	accounting	NOUN
issue-437	101	24	display	display	NOUN
issue-437	101	25	in	in	ADP
issue-437	101	26	the	the	DET
issue-437	101	27	documents	document	NOUN
issue-437	101	28	that	that	PRON
issue-437	101	29	govern	govern	VERB
issue-437	101	30	the	the	DET
issue-437	101	31	accounting	accounting	NOUN
issue-437	101	32	process	process	NOUN
issue-437	101	33	.	.	PUNCT
issue-437	102	1	so	so	ADV
issue-437	102	2	,	,	PUNCT
issue-437	102	3	according	accord	VERB
issue-437	102	4	to	to	ADP
issue-437	102	5	prof	prof	PROPN
issue-437	102	6	.	.	PUNCT
issue-437	102	7	ya.v	ya.v	PROPN
issue-437	102	8	.	.	PUNCT
issue-437	103	1	sokolov	sokolov	PROPN
issue-437	103	2	and	and	CCONJ
issue-437	103	3	m.l	m.l	PROPN
issue-437	103	4	.	.	PROPN
issue-437	103	5	piatov	piatov	PROPN
issue-437	103	6	,	,	PUNCT
issue-437	103	7	refusal	refusal	NOUN
issue-437	103	8	from	from	ADP
issue-437	103	9	excessive	excessive	ADJ
issue-437	103	10	imperative	imperative	ADJ
issue-437	103	11	statutory	statutory	ADJ
issue-437	103	12	regulation	regulation	NOUN
issue-437	103	13	of	of	ADP
issue-437	103	14	the	the	DET
issue-437	103	15	accounting	accounting	NOUN
issue-437	103	16	system	system	NOUN
issue-437	103	17	makes	make	VERB
issue-437	103	18	it	it	PRON
issue-437	103	19	possible	possible	ADJ
issue-437	103	20	to	to	PART
issue-437	103	21	expand	expand	VERB
issue-437	103	22	the	the	DET
issue-437	103	23	limits	limit	NOUN
issue-437	103	24	of	of	ADP
issue-437	103	25	the	the	DET
issue-437	103	26	truthfulness	truthfulness	ADJ
issue-437	103	27	of	of	ADP
issue-437	103	28	financial	financial	ADJ
issue-437	103	29	reporting	reporting	NOUN
issue-437	103	30	(	(	PUNCT
issue-437	103	31	as	as	SCONJ
issue-437	103	32	it	it	PRON
issue-437	103	33	smooths	smooth	VERB
issue-437	103	34	the	the	DET
issue-437	103	35	issue	issue	NOUN
issue-437	103	36	of	of	ADP
issue-437	103	37	financial	financial	ADJ
issue-437	103	38	statements	statement	NOUN
issue-437	103	39	’	'	PUNCT
issue-437	103	40	compliance	compliance	NOUN
issue-437	103	41	with	with	ADP
issue-437	103	42	the	the	DET
issue-437	103	43	regulatory	regulatory	ADJ
issue-437	103	44	requirements	requirement	NOUN
issue-437	103	45	for	for	ADP
issue-437	103	46	its	its	PRON
issue-437	103	47	formation	formation	NOUN
issue-437	103	48	)	)	PUNCT
issue-437	103	49	and	and	CCONJ
issue-437	103	50	,	,	PUNCT
issue-437	103	51	accordingly	accordingly	ADV
issue-437	103	52	,	,	PUNCT
issue-437	103	53	to	to	PART
issue-437	103	54	increase	increase	VERB
issue-437	103	55	its	its	PRON
issue-437	103	56	realism	realism	NOUN
issue-437	103	57	(	(	PUNCT
issue-437	103	58	since	since	SCONJ
issue-437	103	59	it	it	PRON
issue-437	103	60	creates	create	VERB
issue-437	103	61	conditions	condition	NOUN
issue-437	103	62	for	for	ADP
issue-437	103	63	ensuring	ensure	VERB
issue-437	103	64	compliance	compliance	NOUN
issue-437	103	65	with	with	ADP
issue-437	103	66	the	the	DET
issue-437	103	67	actual	actual	ADJ
issue-437	103	68	state	state	NOUN
issue-437	103	69	of	of	ADP
issue-437	103	70	affairs	affair	NOUN
issue-437	103	71	in	in	ADP
issue-437	103	72	the	the	DET
issue-437	103	73	organization	organization	NOUN
issue-437	103	74	)	)	PUNCT
issue-437	103	75	(	(	PUNCT
issue-437	103	76	sokolov	sokolov	NOUN
issue-437	103	77	&	&	CCONJ
issue-437	103	78	piatov	piatov	NOUN
issue-437	103	79	,	,	PUNCT
issue-437	103	80	2007	2007	NUM
issue-437	103	81	)	)	PUNCT
issue-437	103	82	.	.	PUNCT
issue-437	104	1	in	in	ADP
issue-437	104	2	addition	addition	NOUN
issue-437	104	3	,	,	PUNCT
issue-437	104	4	the	the	DET
issue-437	104	5	distinction	distinction	NOUN
issue-437	104	6	found	find	VERB
issue-437	104	7	in	in	ADP
issue-437	104	8	the	the	DET
issue-437	104	9	development	development	NOUN
issue-437	104	10	of	of	ADP
issue-437	104	11	post	post	ADJ
issue-437	104	12	-	-	ADJ
issue-437	104	13	soviet	soviet	ADJ
issue-437	104	14	and	and	CCONJ
issue-437	104	15	capitalist	capitalist	ADJ
issue-437	104	16	accounting	accounting	NOUN
issue-437	104	17	systems	system	NOUN
issue-437	104	18	makes	make	VERB
issue-437	104	19	it	it	PRON
issue-437	104	20	possible	possible	ADJ
issue-437	104	21	to	to	PART
issue-437	104	22	explain	explain	VERB
issue-437	104	23	the	the	DET
issue-437	104	24	views	view	NOUN
issue-437	104	25	incomprehensible	incomprehensible	ADJ
issue-437	104	26	for	for	ADP
issue-437	104	27	some	some	DET
issue-437	104	28	scholars	scholar	NOUN
issue-437	104	29	of	of	ADP
issue-437	104	30	the	the	DET
issue-437	104	31	soviet	soviet	ADJ
issue-437	104	32	school	school	NOUN
issue-437	104	33	,	,	PUNCT
issue-437	104	34	in	in	ADP
issue-437	104	35	particular	particular	ADJ
issue-437	104	36	,	,	PUNCT
issue-437	104	37	similar	similar	ADJ
issue-437	104	38	to	to	ADP
issue-437	104	39	the	the	DET
issue-437	104	40	thesis	thesis	NOUN
issue-437	104	41	of	of	ADP
issue-437	104	42	s.a	s.a	PROPN
issue-437	104	43	.	.	PROPN
issue-437	104	44	nikolaieva	nikolaieva	VERB
issue-437	104	45	that	that	SCONJ
issue-437	104	46	professional	professional	ADJ
issue-437	104	47	judgment	judgment	NOUN
issue-437	104	48	of	of	ADP
issue-437	104	49	the	the	DET
issue-437	104	50	accountant	accountant	NOUN
issue-437	104	51	in	in	ADP
issue-437	104	52	terms	term	NOUN
issue-437	104	53	of	of	ADP
issue-437	104	54	developed	developed	ADJ
issue-437	104	55	market	market	NOUN
issue-437	104	56	relations	relation	NOUN
issue-437	104	57	is	be	AUX
issue-437	104	58	a	a	DET
issue-437	104	59	means	means	NOUN
issue-437	104	60	of	of	ADP
issue-437	104	61	ensuring	ensure	VERB
issue-437	104	62	the	the	DET
issue-437	104	63	reliability	reliability	NOUN
issue-437	104	64	of	of	ADP
issue-437	104	65	information	information	NOUN
issue-437	104	66	(	(	PUNCT
issue-437	104	67	nikolaieva	nikolaieva	NOUN
issue-437	104	68	,	,	PUNCT
issue-437	104	69	2000	2000	NUM
issue-437	104	70	)	)	PUNCT
issue-437	104	71	that	that	PRON
issue-437	104	72	coincides	coincide	VERB
issue-437	104	73	with	with	ADP
issue-437	104	74	the	the	DET
issue-437	104	75	general	general	ADJ
issue-437	104	76	thesis	thesis	NOUN
issue-437	104	77	about	about	ADP
issue-437	104	78	the	the	DET
issue-437	104	79	need	need	NOUN
issue-437	104	80	for	for	ADP
issue-437	104	81	accounting	accounting	NOUN
issue-437	104	82	standardization	standardization	NOUN
issue-437	104	83	.	.	PUNCT
issue-437	105	1	from	from	ADP
issue-437	105	2	the	the	DET
issue-437	105	3	standpoint	standpoint	NOUN
issue-437	105	4	of	of	ADP
issue-437	105	5	anglo	anglo	ADJ
issue-437	105	6	-	-	PUNCT
issue-437	105	7	american	american	ADJ
issue-437	105	8	scholars	scholar	NOUN
issue-437	105	9	,	,	PUNCT
issue-437	105	10	accounting	accounting	NOUN
issue-437	105	11	standardization	standardization	NOUN
issue-437	105	12	ensures	ensure	VERB
issue-437	105	13	a	a	DET
issue-437	105	14	better	well	ADJ
issue-437	105	15	comparability	comparability	NOUN
issue-437	105	16	of	of	ADP
issue-437	105	17	financial	financial	ADJ
issue-437	105	18	reporting	reporting	NOUN
issue-437	105	19	indicators	indicator	NOUN
issue-437	105	20	,	,	PUNCT
issue-437	105	21	as	as	SCONJ
issue-437	105	22	capitalist	capitalist	ADJ
issue-437	105	23	countries	country	NOUN
issue-437	105	24	have	have	AUX
issue-437	105	25	switched	switch	VERB
issue-437	105	26	to	to	ADP
issue-437	105	27	the	the	DET
issue-437	105	28	concept	concept	NOUN
issue-437	105	29	of	of	ADP
issue-437	105	30	limited	limited	ADJ
issue-437	105	31	multivariability	multivariability	NOUN
issue-437	105	32	from	from	ADP
issue-437	105	33	the	the	DET
issue-437	105	34	concept	concept	NOUN
issue-437	105	35	of	of	ADP
issue-437	105	36	partially	partially	ADV
issue-437	105	37	unlimited	unlimited	ADJ
issue-437	105	38	multivariability	multivariability	NOUN
issue-437	105	39	.	.	PUNCT
issue-437	106	1	in	in	ADP
issue-437	106	2	this	this	DET
issue-437	106	3	case	case	NOUN
issue-437	106	4	,	,	PUNCT
issue-437	106	5	when	when	SCONJ
issue-437	106	6	disclosing	disclose	VERB
issue-437	106	7	arguments	argument	NOUN
issue-437	106	8	in	in	ADP
issue-437	106	9	favour	favour	NOUN
issue-437	106	10	of	of	ADP
issue-437	106	11	standards	standard	NOUN
issue-437	106	12	,	,	PUNCT
issue-437	106	13	their	their	PRON
issue-437	106	14	advantages	advantage	NOUN
issue-437	106	15	are	be	AUX
issue-437	106	16	given	give	VERB
issue-437	106	17	in	in	ADP
issue-437	106	18	relation	relation	NOUN
issue-437	106	19	to	to	ADP
issue-437	106	20	the	the	DET
issue-437	106	21	situation	situation	NOUN
issue-437	106	22	when	when	SCONJ
issue-437	106	23	there	there	PRON
issue-437	106	24	are	be	VERB
issue-437	106	25	no	no	DET
issue-437	106	26	rules	rule	NOUN
issue-437	106	27	for	for	ADP
issue-437	106	28	the	the	DET
issue-437	106	29	regulation	regulation	NOUN
issue-437	106	30	of	of	ADP
issue-437	106	31	accounting	accounting	NOUN
issue-437	106	32	.	.	PUNCT
issue-437	107	1	however	however	ADV
issue-437	107	2	,	,	PUNCT
issue-437	107	3	in	in	ADP
issue-437	107	4	this	this	DET
issue-437	107	5	case	case	NOUN
issue-437	107	6	,	,	PUNCT
issue-437	107	7	the	the	DET
issue-437	107	8	advantages	advantage	NOUN
issue-437	107	9	of	of	ADP
issue-437	107	10	accounting	accounting	NOUN
issue-437	107	11	standardization	standardization	NOUN
issue-437	107	12	are	be	AUX
issue-437	107	13	not	not	PART
issue-437	107	14	considered	consider	VERB
issue-437	107	15	in	in	ADP
issue-437	107	16	comparison	comparison	NOUN
issue-437	107	17	with	with	ADP
issue-437	107	18	their	their	PRON
issue-437	107	19	complete	complete	ADJ
issue-437	107	20	monotonous	monotonous	ADJ
issue-437	107	21	regulation	regulation	NOUN
issue-437	107	22	,	,	PUNCT
issue-437	107	23	when	when	SCONJ
issue-437	107	24	accounting	accounting	NOUN
issue-437	107	25	is	be	AUX
issue-437	107	26	fully	fully	ADV
issue-437	107	27	unified	unified	ADJ
issue-437	107	28	.	.	PUNCT
issue-437	108	1	at	at	ADP
issue-437	108	2	the	the	DET
issue-437	108	3	same	same	ADJ
issue-437	108	4	time	time	NOUN
issue-437	108	5	,	,	PUNCT
issue-437	108	6	this	this	DET
issue-437	108	7	thesis	thesis	NOUN
issue-437	108	8	is	be	AUX
issue-437	108	9	unacceptable	unacceptable	ADJ
issue-437	108	10	for	for	ADP
issue-437	108	11	representatives	representative	NOUN
issue-437	108	12	of	of	ADP
issue-437	108	13	the	the	DET
issue-437	108	14	soviet	soviet	ADJ
issue-437	108	15	accounting	accounting	PROPN
issue-437	108	16	school	school	NOUN
issue-437	108	17	,	,	PUNCT
issue-437	108	18	as	as	SCONJ
issue-437	108	19	they	they	PRON
issue-437	108	20	compare	compare	VERB
issue-437	108	21	the	the	DET
issue-437	108	22	concept	concept	NOUN
issue-437	108	23	of	of	ADP
issue-437	108	24	limited	limited	ADJ
issue-437	108	25	multivariability	multivariability	NOUN
issue-437	108	26	to	to	ADP
issue-437	108	27	the	the	DET
issue-437	108	28	concept	concept	NOUN
issue-437	108	29	of	of	ADP
issue-437	108	30	extended	extended	ADJ
issue-437	108	31	univariability	univariability	NOUN
issue-437	108	32	,	,	PUNCT
issue-437	108	33	which	which	PRON
issue-437	108	34	was	be	AUX
issue-437	108	35	used	use	VERB
issue-437	108	36	in	in	ADP
issue-437	108	37	the	the	DET
issue-437	108	38	soviet	soviet	ADJ
issue-437	108	39	accounting	accounting	NOUN
issue-437	108	40	system	system	NOUN
issue-437	108	41	.	.	PUNCT
issue-437	109	1	the	the	DET
issue-437	109	2	soviet	soviet	ADJ
issue-437	109	3	system	system	NOUN
issue-437	109	4	of	of	ADP
issue-437	109	5	accounting	accounting	NOUN
issue-437	109	6	,	,	PUNCT
issue-437	109	7	in	in	ADP
issue-437	109	8	turn	turn	NOUN
issue-437	109	9	,	,	PUNCT
issue-437	109	10	was	be	AUX
issue-437	109	11	focused	focus	VERB
issue-437	109	12	on	on	ADP
issue-437	109	13	ensuring	ensure	VERB
issue-437	109	14	maximum	maximum	ADJ
issue-437	109	15	approximation	approximation	NOUN
issue-437	109	16	to	to	PART
issue-437	109	17	univariable	univariable	ADJ
issue-437	109	18	accounting	accounting	NOUN
issue-437	109	19	methodology	methodology	NOUN
issue-437	109	20	in	in	ADP
issue-437	109	21	order	order	NOUN
issue-437	109	22	to	to	PART
issue-437	109	23	implement	implement	VERB
issue-437	109	24	a	a	DET
issue-437	109	25	planned	plan	VERB
issue-437	109	26	approach	approach	NOUN
issue-437	109	27	to	to	ADP
issue-437	109	28	economic	economic	ADJ
issue-437	109	29	management	management	NOUN
issue-437	109	30	.	.	PUNCT
issue-437	110	1	therefore	therefore	ADV
issue-437	110	2	,	,	PUNCT
issue-437	110	3	from	from	ADP
issue-437	110	4	the	the	DET
issue-437	110	5	point	point	NOUN
issue-437	110	6	of	of	ADP
issue-437	110	7	view	view	NOUN
issue-437	110	8	of	of	ADP
issue-437	110	9	the	the	DET
issue-437	110	10	representatives	representative	NOUN
issue-437	110	11	of	of	ADP
issue-437	110	12	the	the	DET
issue-437	110	13	soviet	soviet	ADJ
issue-437	110	14	school	school	NOUN
issue-437	110	15	,	,	PUNCT
issue-437	110	16	the	the	DET
issue-437	110	17	standardization	standardization	NOUN
issue-437	110	18	of	of	ADP
issue-437	110	19	the	the	DET
issue-437	110	20	accounting	accounting	NOUN
issue-437	110	21	system	system	NOUN
issue-437	110	22	and	and	CCONJ
issue-437	110	23	the	the	DET
issue-437	110	24	ability	ability	NOUN
issue-437	110	25	to	to	PART
issue-437	110	26	make	make	VERB
issue-437	110	27	accounting	accounting	NOUN
issue-437	110	28	choices	choice	NOUN
issue-437	110	29	based	base	VERB
issue-437	110	30	on	on	ADP
issue-437	110	31	the	the	DET
issue-437	110	32	alternatives	alternative	NOUN
issue-437	110	33	presented	present	VERB
issue-437	110	34	in	in	ADP
issue-437	110	35	the	the	DET
issue-437	110	36	standards	standard	NOUN
issue-437	110	37	does	do	AUX
issue-437	110	38	not	not	PART
issue-437	110	39	improve	improve	VERB
issue-437	110	40	but	but	CCONJ
issue-437	110	41	worsens	worsen	VERB
issue-437	110	42	the	the	DET
issue-437	110	43	comparability	comparability	NOUN
issue-437	110	44	of	of	ADP
issue-437	110	45	financial	financial	ADJ
issue-437	110	46	reporting	reporting	NOUN
issue-437	110	47	indicators	indicator	NOUN
issue-437	110	48	and	and	CCONJ
issue-437	110	49	does	do	AUX
issue-437	110	50	not	not	PART
issue-437	110	51	ensure	ensure	VERB
issue-437	110	52	the	the	DET
issue-437	110	53	reliability	reliability	NOUN
issue-437	110	54	of	of	ADP
issue-437	110	55	accounting	accounting	NOUN
issue-437	110	56	information	information	NOUN
issue-437	110	57	.	.	PUNCT
issue-437	111	1	6	6	X
issue-437	111	2	.	.	X
issue-437	111	3	the	the	DET
issue-437	111	4	hierarchical	hierarchical	ADJ
issue-437	111	5	structure	structure	NOUN
issue-437	111	6	of	of	ADP
issue-437	111	7	accounting	accounting	NOUN
issue-437	111	8	methodology	methodology	NOUN
issue-437	111	9	figure	figure	NOUN
issue-437	111	10	4	4	NUM
issue-437	111	11	presents	present	VERB
issue-437	111	12	the	the	DET
issue-437	111	13	hierarchical	hierarchical	ADJ
issue-437	111	14	structure	structure	NOUN
issue-437	111	15	of	of	ADP
issue-437	111	16	accounting	accounting	NOUN
issue-437	111	17	methodology	methodology	NOUN
issue-437	111	18	in	in	ADP
issue-437	111	19	terms	term	NOUN
issue-437	111	20	of	of	ADP
issue-437	111	21	reducing	reduce	VERB
issue-437	111	22	the	the	DET
issue-437	111	23	number	number	NOUN
issue-437	111	24	of	of	ADP
issue-437	111	25	alternatives	alternative	NOUN
issue-437	111	26	to	to	ADP
issue-437	111	27	accounting	accounting	NOUN
issue-437	111	28	.	.	PUNCT
issue-437	112	1	each	each	PRON
issue-437	112	2	of	of	ADP
issue-437	112	3	the	the	DET
issue-437	112	4	highlighted	highlight	VERB
issue-437	112	5	zones	zone	NOUN
issue-437	112	6	(	(	PUNCT
issue-437	112	7	zone	zone	NOUN
issue-437	112	8	1	1	NUM
issue-437	112	9	and	and	CCONJ
issue-437	112	10	zone	zone	NOUN
issue-437	112	11	2	2	NUM
issue-437	112	12	)	)	PUNCT
issue-437	112	13	includes	include	VERB
issue-437	112	14	all	all	DET
issue-437	112	15	possible	possible	ADJ
issue-437	112	16	options	option	NOUN
issue-437	112	17	for	for	ADP
issue-437	112	18	an	an	DET
issue-437	112	19	accounting	accounting	NOUN
issue-437	112	20	of	of	ADP
issue-437	112	21	zones	zone	NOUN
issue-437	112	22	of	of	ADP
issue-437	112	23	the	the	DET
issue-437	112	24	lower	low	ADJ
issue-437	112	25	levels	level	NOUN
issue-437	112	26	.	.	PUNCT
issue-437	113	1	r.	r.	PROPN
issue-437	113	2	watts	watts	PROPN
issue-437	113	3	and	and	CCONJ
issue-437	113	4	j.	j.	PROPN
issue-437	113	5	zimmermann	zimmermann	PROPN
issue-437	113	6	call	call	NOUN
issue-437	113	7	concept	concept	NOUN
issue-437	113	8	of	of	ADP
issue-437	113	9	extended	extended	ADJ
issue-437	113	10	univariability	univariability	NOUN
issue-437	113	11	concept	concept	NOUN
issue-437	113	12	of	of	ADP
issue-437	113	13	limited	limited	ADJ
issue-437	113	14	multivariability	multivariability	NOUN
issue-437	113	15	concept	concept	NOUN
issue-437	113	16	of	of	ADP
issue-437	113	17	partially	partially	ADV
issue-437	113	18	unlimited	unlimited	ADJ
issue-437	113	19	multivariability	multivariability	NOUN
issue-437	113	20	post	post	ADJ
issue-437	113	21	-	-	ADJ
issue-437	113	22	soviet	soviet	ADJ
issue-437	113	23	countries	country	NOUN
issue-437	113	24	countries	country	NOUN
issue-437	113	25	that	that	PRON
issue-437	113	26	participate	participate	VERB
issue-437	113	27	in	in	ADP
issue-437	113	28	international	international	ADJ
issue-437	113	29	harmonization	harmonization	NOUN
issue-437	113	30	of	of	ADP
issue-437	113	31	accounting	accounting	NOUN
issue-437	113	32	systems	system	NOUN
issue-437	113	33	developed	develop	VERB
issue-437	113	34	capitalist	capitalist	ADJ
issue-437	113	35	countries	country	NOUN
issue-437	113	36	figure	figure	VERB
issue-437	113	37	3	3	NUM
issue-437	113	38	.	.	PUNCT
issue-437	113	39	accounting	accounting	NOUN
issue-437	113	40	system	system	NOUN
issue-437	113	41	development	development	NOUN
issue-437	113	42	in	in	ADP
issue-437	113	43	capitalist	capitalist	ADJ
issue-437	113	44	and	and	CCONJ
issue-437	113	45	post	post	ADJ
issue-437	113	46	-	-	ADJ
issue-437	113	47	soviet	soviet	ADJ
issue-437	113	48	countries	country	NOUN
issue-437	114	1	baltic	baltic	PROPN
issue-437	114	2	journal	journal	PROPN
issue-437	114	3	of	of	ADP
issue-437	114	4	economic	economic	ADJ
issue-437	114	5	studies	study	NOUN
issue-437	114	6	163	163	NUM
issue-437	114	7	vol	vol	NOUN
issue-437	114	8	.	.	PROPN
issue-437	115	1	4	4	NUM
issue-437	115	2	,	,	PUNCT
issue-437	115	3	no	no	INTJ
issue-437	115	4	.	.	NOUN
issue-437	115	5	3	3	NUM
issue-437	115	6	,	,	PUNCT
issue-437	115	7	2018	2018	NUM
issue-437	115	8	zone	zone	NOUN
issue-437	115	9	2	2	NUM
issue-437	115	10	“	"	PUNCT
issue-437	115	11	permissible	permissible	ADJ
issue-437	115	12	set	set	NOUN
issue-437	115	13	”	"	PUNCT
issue-437	115	14	,	,	PUNCT
issue-437	115	15	that	that	ADV
issue-437	115	16	is	is	ADV
issue-437	115	17	,	,	PUNCT
issue-437	115	18	a	a	DET
issue-437	115	19	set	set	NOUN
issue-437	115	20	of	of	ADP
issue-437	115	21	accounting	accounting	NOUN
issue-437	115	22	procedures	procedure	NOUN
issue-437	115	23	,	,	PUNCT
issue-437	115	24	when	when	SCONJ
issue-437	115	25	choosing	choose	VERB
issue-437	115	26	from	from	ADP
issue-437	115	27	which	which	PRON
issue-437	115	28	managers	manager	NOUN
issue-437	115	29	have	have	VERB
issue-437	115	30	the	the	DET
issue-437	115	31	freedom	freedom	NOUN
issue-437	115	32	to	to	PART
issue-437	115	33	act	act	VERB
issue-437	115	34	(	(	PUNCT
issue-437	115	35	watts	watts	PROPN
issue-437	115	36	r.l	r.l	PROPN
issue-437	115	37	.	.	PROPN
issue-437	115	38	,	,	PUNCT
issue-437	115	39	1990	1990	NUM
issue-437	115	40	)	)	PUNCT
issue-437	115	41	.	.	PUNCT
issue-437	116	1	proceeding	proceed	VERB
issue-437	116	2	from	from	ADP
issue-437	116	3	the	the	DET
issue-437	116	4	theory	theory	NOUN
issue-437	116	5	of	of	ADP
issue-437	116	6	agency	agency	NOUN
issue-437	116	7	relations	relation	NOUN
issue-437	116	8	,	,	PUNCT
issue-437	116	9	this	this	DET
issue-437	116	10	set	set	NOUN
issue-437	116	11	of	of	ADP
issue-437	116	12	procedures	procedure	NOUN
issue-437	116	13	(	(	PUNCT
issue-437	116	14	methods	method	NOUN
issue-437	116	15	)	)	PUNCT
issue-437	116	16	is	be	AUX
issue-437	116	17	voluntarily	voluntarily	ADV
issue-437	116	18	determined	determine	VERB
issue-437	116	19	by	by	ADP
issue-437	116	20	contract	contract	NOUN
issue-437	116	21	parties	party	NOUN
issue-437	116	22	.	.	PUNCT
issue-437	117	1	considering	consider	VERB
issue-437	117	2	zone	zone	NOUN
issue-437	117	3	2	2	NUM
issue-437	117	4	from	from	ADP
issue-437	117	5	the	the	DET
issue-437	117	6	position	position	NOUN
issue-437	117	7	of	of	ADP
issue-437	117	8	the	the	DET
issue-437	117	9	nas	nas	NOUN
issue-437	117	10	structure	structure	NOUN
issue-437	117	11	,	,	PUNCT
issue-437	117	12	it	it	PRON
issue-437	117	13	can	can	AUX
issue-437	117	14	be	be	AUX
issue-437	117	15	established	establish	VERB
issue-437	117	16	that	that	SCONJ
issue-437	117	17	its	its	PRON
issue-437	117	18	boundaries	boundary	NOUN
issue-437	117	19	are	be	AUX
issue-437	117	20	determined	determine	VERB
issue-437	117	21	by	by	ADP
issue-437	117	22	the	the	DET
issue-437	117	23	national	national	ADJ
issue-437	117	24	regulator	regulator	NOUN
issue-437	117	25	of	of	ADP
issue-437	117	26	the	the	DET
issue-437	117	27	accounting	accounting	NOUN
issue-437	117	28	system	system	NOUN
issue-437	117	29	of	of	ADP
issue-437	117	30	the	the	DET
issue-437	117	31	country	country	NOUN
issue-437	117	32	,	,	PUNCT
issue-437	117	33	in	in	ADP
issue-437	117	34	which	which	PRON
issue-437	117	35	the	the	DET
issue-437	117	36	enterprise	enterprise	NOUN
issue-437	117	37	or	or	CCONJ
issue-437	117	38	the	the	DET
issue-437	117	39	international	international	ADJ
issue-437	117	40	regulator	regulator	NOUN
issue-437	117	41	(	(	PUNCT
issue-437	117	42	iasb	iasb	NOUN
issue-437	117	43	)	)	PUNCT
issue-437	117	44	operates	operate	VERB
issue-437	117	45	.	.	PUNCT
issue-437	118	1	it	it	PRON
issue-437	118	2	should	should	AUX
issue-437	118	3	be	be	AUX
issue-437	118	4	noted	note	VERB
issue-437	118	5	that	that	SCONJ
issue-437	118	6	there	there	PRON
issue-437	118	7	is	be	VERB
issue-437	118	8	a	a	DET
issue-437	118	9	different	different	ADJ
issue-437	118	10	degree	degree	NOUN
issue-437	118	11	of	of	ADP
issue-437	118	12	influence	influence	NOUN
issue-437	118	13	of	of	ADP
issue-437	118	14	zones	zone	NOUN
issue-437	118	15	on	on	ADP
issue-437	118	16	each	each	DET
issue-437	118	17	other	other	ADJ
issue-437	118	18	.	.	PUNCT
issue-437	119	1	the	the	DET
issue-437	119	2	emergence	emergence	NOUN
issue-437	119	3	of	of	ADP
issue-437	119	4	new	new	ADJ
issue-437	119	5	accounting	accounting	NOUN
issue-437	119	6	variants	variant	NOUN
issue-437	119	7	in	in	ADP
issue-437	119	8	zone	zone	NOUN
issue-437	119	9	1	1	NUM
issue-437	119	10	may	may	AUX
issue-437	119	11	remain	remain	VERB
issue-437	119	12	unobserved	unobserved	ADJ
issue-437	119	13	by	by	ADP
issue-437	119	14	regulators	regulator	NOUN
issue-437	119	15	(	(	PUNCT
issue-437	119	16	such	such	ADJ
issue-437	119	17	as	as	ADP
issue-437	119	18	r.	r.	PROPN
issue-437	119	19	chambers	chambers	PROPN
issue-437	119	20	’s	’s	PART
issue-437	119	21	continuously	continuously	ADV
issue-437	119	22	contemporary	contemporary	ADJ
issue-437	119	23	accounting	accounting	NOUN
issue-437	119	24	(	(	PUNCT
issue-437	119	25	cocoa	cocoa	NOUN
issue-437	119	26	)	)	PUNCT
issue-437	119	27	or	or	CCONJ
issue-437	119	28	t.	t.	PROPN
issue-437	119	29	limperg	limperg	PROPN
issue-437	119	30	’s	’s	PART
issue-437	119	31	deprival	deprival	ADJ
issue-437	119	32	value	value	NOUN
issue-437	119	33	)	)	PUNCT
issue-437	119	34	,	,	PUNCT
issue-437	119	35	which	which	PRON
issue-437	119	36	,	,	PUNCT
issue-437	119	37	as	as	ADP
issue-437	119	38	a	a	DET
issue-437	119	39	result	result	NOUN
issue-437	119	40	,	,	PUNCT
issue-437	119	41	will	will	AUX
issue-437	119	42	never	never	ADV
issue-437	119	43	be	be	AUX
issue-437	119	44	included	include	VERB
issue-437	119	45	in	in	ADP
issue-437	119	46	the	the	DET
issue-437	119	47	accounting	accounting	NOUN
issue-437	119	48	standards	standard	NOUN
issue-437	119	49	.	.	PUNCT
issue-437	120	1	this	this	PRON
issue-437	120	2	is	be	AUX
issue-437	120	3	associated	associate	VERB
issue-437	120	4	both	both	CCONJ
issue-437	120	5	with	with	ADP
issue-437	120	6	the	the	DET
issue-437	120	7	lack	lack	NOUN
issue-437	120	8	of	of	ADP
issue-437	120	9	a	a	DET
issue-437	120	10	global	global	ADJ
issue-437	120	11	“	"	PUNCT
issue-437	120	12	chart	chart	NOUN
issue-437	120	13	of	of	ADP
issue-437	120	14	accounting	account	VERB
issue-437	120	15	information	information	NOUN
issue-437	120	16	models	model	NOUN
issue-437	120	17	,	,	PUNCT
issue-437	120	18	”	"	PUNCT
issue-437	120	19	as	as	ADV
issue-437	120	20	well	well	ADV
issue-437	120	21	as	as	ADP
issue-437	120	22	to	to	ADP
issue-437	120	23	the	the	DET
issue-437	120	24	monopoly	monopoly	NOUN
issue-437	120	25	of	of	ADP
issue-437	120	26	regulators	regulator	NOUN
issue-437	120	27	for	for	ADP
issue-437	120	28	the	the	DET
issue-437	120	29	inclusion	inclusion	NOUN
issue-437	120	30	of	of	ADP
issue-437	120	31	new	new	ADJ
issue-437	120	32	accounting	accounting	NOUN
issue-437	120	33	methods	method	NOUN
issue-437	120	34	in	in	ADP
issue-437	120	35	the	the	DET
issue-437	120	36	system	system	NOUN
issue-437	120	37	of	of	ADP
issue-437	120	38	accounting	accounting	NOUN
issue-437	120	39	standards	standard	NOUN
issue-437	120	40	,	,	PUNCT
issue-437	120	41	which	which	PRON
issue-437	120	42	in	in	ADP
issue-437	120	43	most	most	ADJ
issue-437	120	44	countries	country	NOUN
issue-437	120	45	is	be	AUX
issue-437	120	46	conducted	conduct	VERB
issue-437	120	47	under	under	ADP
issue-437	120	48	the	the	DET
issue-437	120	49	close	close	ADJ
issue-437	120	50	supervision	supervision	NOUN
issue-437	120	51	of	of	ADP
issue-437	120	52	ideologues	ideologue	NOUN
issue-437	120	53	and	and	CCONJ
issue-437	120	54	developers	developer	NOUN
issue-437	120	55	of	of	ADP
issue-437	120	56	gaap	gaap	PROPN
issue-437	120	57	us	we	PRON
issue-437	120	58	and	and	CCONJ
issue-437	120	59	ias	ias	PROPN
issue-437	120	60	/	/	SYM
issue-437	120	61	ifrs	ifrs	PROPN
issue-437	120	62	.	.	PUNCT
issue-437	121	1	the	the	DET
issue-437	121	2	emergence	emergence	NOUN
issue-437	121	3	of	of	ADP
issue-437	121	4	new	new	ADJ
issue-437	121	5	accounting	accounting	NOUN
issue-437	121	6	variants	variant	NOUN
issue-437	121	7	in	in	ADP
issue-437	121	8	zone	zone	NOUN
issue-437	121	9	2	2	NUM
issue-437	121	10	expands	expand	VERB
issue-437	121	11	the	the	DET
issue-437	121	12	space	space	NOUN
issue-437	121	13	for	for	ADP
issue-437	121	14	variation	variation	NOUN
issue-437	121	15	in	in	ADP
issue-437	121	16	accounting	accounting	NOUN
issue-437	121	17	methods	method	NOUN
issue-437	121	18	at	at	ADP
issue-437	121	19	the	the	DET
issue-437	121	20	enterprise	enterprise	NOUN
issue-437	121	21	.	.	PUNCT
issue-437	122	1	and	and	CCONJ
issue-437	122	2	the	the	DET
issue-437	122	3	exclusion	exclusion	NOUN
issue-437	122	4	of	of	ADP
issue-437	122	5	existing	exist	VERB
issue-437	122	6	accounting	accounting	NOUN
issue-437	122	7	variants	variant	NOUN
issue-437	122	8	in	in	ADP
issue-437	122	9	zone	zone	NOUN
issue-437	122	10	2	2	NUM
issue-437	122	11	(	(	PUNCT
issue-437	122	12	for	for	ADP
issue-437	122	13	example	example	NOUN
issue-437	122	14	,	,	PUNCT
issue-437	122	15	lifo	lifo	NOUN
issue-437	122	16	)	)	PUNCT
issue-437	122	17	is	be	AUX
issue-437	122	18	a	a	DET
issue-437	122	19	direct	direct	ADJ
issue-437	122	20	indication	indication	NOUN
issue-437	122	21	of	of	ADP
issue-437	122	22	the	the	DET
issue-437	122	23	need	need	NOUN
issue-437	122	24	to	to	PART
issue-437	122	25	change	change	VERB
issue-437	122	26	the	the	DET
issue-437	122	27	accounting	accounting	NOUN
issue-437	122	28	methodology	methodology	NOUN
issue-437	122	29	of	of	ADP
issue-437	122	30	the	the	DET
issue-437	122	31	enterprise	enterprise	NOUN
issue-437	122	32	(	(	PUNCT
issue-437	122	33	zone	zone	NOUN
issue-437	122	34	1	1	NUM
issue-437	122	35	)	)	PUNCT
issue-437	122	36	.	.	PUNCT
issue-437	123	1	taking	take	VERB
issue-437	123	2	into	into	ADP
issue-437	123	3	account	account	NOUN
issue-437	123	4	the	the	DET
issue-437	123	5	proposed	propose	VERB
issue-437	123	6	hierarchical	hierarchical	ADJ
issue-437	123	7	structure	structure	NOUN
issue-437	123	8	of	of	ADP
issue-437	123	9	accounting	accounting	NOUN
issue-437	123	10	methodology	methodology	NOUN
issue-437	123	11	,	,	PUNCT
issue-437	123	12	it	it	PRON
issue-437	123	13	is	be	AUX
issue-437	123	14	possible	possible	ADJ
issue-437	123	15	to	to	PART
issue-437	123	16	present	present	VERB
issue-437	123	17	the	the	DET
issue-437	123	18	following	follow	VERB
issue-437	123	19	changes	change	NOUN
issue-437	123	20	in	in	ADP
issue-437	123	21	the	the	DET
issue-437	123	22	structure	structure	NOUN
issue-437	123	23	of	of	ADP
issue-437	123	24	accounting	accounting	NOUN
issue-437	123	25	methodology	methodology	NOUN
issue-437	123	26	at	at	ADP
issue-437	123	27	the	the	DET
issue-437	123	28	enterprise	enterprise	NOUN
issue-437	123	29	in	in	ADP
issue-437	123	30	different	different	ADJ
issue-437	123	31	reporting	reporting	NOUN
issue-437	123	32	periods	period	NOUN
issue-437	123	33	(	(	PUNCT
issue-437	123	34	figure	figure	NOUN
issue-437	123	35	5	5	NUM
issue-437	123	36	)	)	PUNCT
issue-437	123	37	.	.	PUNCT
issue-437	124	1	such	such	ADJ
issue-437	124	2	changes	change	NOUN
issue-437	124	3	take	take	VERB
issue-437	124	4	place	place	NOUN
issue-437	124	5	subject	subject	ADJ
issue-437	124	6	to	to	ADP
issue-437	124	7	changes	change	NOUN
issue-437	124	8	in	in	ADP
issue-437	124	9	the	the	DET
issue-437	124	10	order	order	NOUN
issue-437	124	11	of	of	ADP
issue-437	124	12	the	the	DET
issue-437	124	13	accounting	accounting	NOUN
issue-437	124	14	policy	policy	NOUN
issue-437	124	15	of	of	ADP
issue-437	124	16	the	the	DET
issue-437	124	17	enterprise	enterprise	NOUN
issue-437	124	18	in	in	ADP
issue-437	124	19	terms	term	NOUN
issue-437	124	20	of	of	ADP
issue-437	124	21	accounting	accounting	NOUN
issue-437	124	22	methods	method	NOUN
issue-437	124	23	and	and	CCONJ
issue-437	124	24	the	the	DET
issue-437	124	25	invariability	invariability	NOUN
issue-437	124	26	of	of	ADP
issue-437	124	27	the	the	DET
issue-437	124	28	set	set	NOUN
issue-437	124	29	of	of	ADP
issue-437	124	30	alternatives	alternative	NOUN
issue-437	124	31	in	in	ADP
issue-437	124	32	the	the	DET
issue-437	124	33	national	national	ADJ
issue-437	124	34	accounting	accounting	NOUN
issue-437	124	35	standards	standard	NOUN
issue-437	124	36	.	.	PUNCT
issue-437	125	1	when	when	SCONJ
issue-437	125	2	changing	change	VERB
issue-437	125	3	the	the	DET
issue-437	125	4	latter	latter	ADJ
issue-437	125	5	,	,	PUNCT
issue-437	125	6	the	the	DET
issue-437	125	7	structure	structure	NOUN
issue-437	125	8	of	of	ADP
issue-437	125	9	accounting	accounting	NOUN
issue-437	125	10	methodology	methodology	NOUN
issue-437	125	11	involves	involve	VERB
issue-437	125	12	making	make	VERB
issue-437	125	13	changes	change	NOUN
issue-437	125	14	not	not	PART
issue-437	125	15	only	only	ADV
issue-437	125	16	in	in	ADP
issue-437	125	17	zone	zone	NOUN
issue-437	125	18	3	3	NUM
issue-437	125	19	but	but	CCONJ
issue-437	125	20	also	also	ADV
issue-437	125	21	in	in	ADP
issue-437	125	22	zone	zone	NOUN
issue-437	125	23	2	2	NUM
issue-437	125	24	.	.	PUNCT
issue-437	126	1	the	the	DET
issue-437	126	2	presented	present	VERB
issue-437	126	3	hierarchical	hierarchical	ADJ
issue-437	126	4	structure	structure	NOUN
issue-437	126	5	(	(	PUNCT
issue-437	126	6	fig	fig	NOUN
issue-437	126	7	.	.	PUNCT
issue-437	126	8	5	5	NUM
issue-437	126	9	)	)	PUNCT
issue-437	126	10	illustrates	illustrate	VERB
issue-437	126	11	two	two	NUM
issue-437	126	12	basic	basic	ADJ
issue-437	126	13	provisions	provision	NOUN
issue-437	126	14	of	of	ADP
issue-437	126	15	the	the	DET
issue-437	126	16	modern	modern	ADJ
issue-437	126	17	model	model	NOUN
issue-437	126	18	of	of	ADP
issue-437	126	19	the	the	DET
issue-437	126	20	accounting	accounting	NOUN
issue-437	126	21	system	system	NOUN
issue-437	126	22	,	,	PUNCT
issue-437	126	23	built	build	VERB
issue-437	126	24	on	on	ADP
issue-437	126	25	the	the	DET
issue-437	126	26	basis	basis	NOUN
issue-437	126	27	of	of	ADP
issue-437	126	28	the	the	DET
issue-437	126	29	concept	concept	NOUN
issue-437	126	30	of	of	ADP
issue-437	126	31	limited	limited	ADJ
issue-437	126	32	multivariability	multivariability	NOUN
issue-437	126	33	:	:	PUNCT
issue-437	126	34	the	the	DET
issue-437	126	35	methodology	methodology	NOUN
issue-437	126	36	chosen	choose	VERB
issue-437	126	37	and	and	CCONJ
issue-437	126	38	consolidated	consolidate	VERB
issue-437	126	39	in	in	ADP
issue-437	126	40	the	the	DET
issue-437	126	41	accounting	accounting	NOUN
issue-437	126	42	standards	standard	NOUN
issue-437	126	43	(	(	PUNCT
issue-437	126	44	zone	zone	NOUN
issue-437	126	45	2	2	NUM
issue-437	126	46	)	)	PUNCT
issue-437	126	47	is	be	AUX
issue-437	126	48	only	only	ADV
issue-437	126	49	a	a	DET
issue-437	126	50	certain	certain	ADJ
issue-437	126	51	set	set	NOUN
issue-437	126	52	of	of	ADP
issue-437	126	53	alternatives	alternative	NOUN
issue-437	126	54	that	that	PRON
issue-437	126	55	are	be	AUX
issue-437	126	56	chosen	choose	VERB
issue-437	126	57	by	by	ADP
issue-437	126	58	the	the	DET
issue-437	126	59	regulator	regulator	NOUN
issue-437	126	60	from	from	ADP
issue-437	126	61	all	all	DET
issue-437	126	62	possible	possible	ADJ
issue-437	126	63	options	option	NOUN
issue-437	126	64	(	(	PUNCT
issue-437	126	65	zone	zone	NOUN
issue-437	126	66	1	1	NUM
issue-437	126	67	)	)	PUNCT
issue-437	126	68	and	and	CCONJ
issue-437	126	69	among	among	ADP
issue-437	126	70	which	which	PRON
issue-437	126	71	the	the	DET
issue-437	126	72	accountants	accountant	NOUN
issue-437	126	73	or	or	CCONJ
issue-437	126	74	managers	manager	NOUN
issue-437	126	75	of	of	ADP
issue-437	126	76	the	the	DET
issue-437	126	77	enterprise	enterprise	NOUN
issue-437	126	78	can	can	AUX
issue-437	126	79	choose	choose	VERB
issue-437	126	80	;	;	PUNCT
issue-437	126	81	the	the	DET
issue-437	126	82	accounting	accounting	NOUN
issue-437	126	83	methodology	methodology	NOUN
issue-437	126	84	,	,	PUNCT
issue-437	126	85	which	which	PRON
issue-437	126	86	is	be	AUX
issue-437	126	87	chosen	choose	VERB
issue-437	126	88	by	by	ADP
issue-437	126	89	the	the	DET
issue-437	126	90	enterprise	enterprise	NOUN
issue-437	126	91	,	,	PUNCT
issue-437	126	92	is	be	AUX
issue-437	126	93	fixed	fix	VERB
issue-437	126	94	by	by	ADP
issue-437	126	95	the	the	DET
issue-437	126	96	order	order	NOUN
issue-437	126	97	on	on	ADP
issue-437	126	98	the	the	DET
issue-437	126	99	accounting	accounting	NOUN
issue-437	126	100	policy	policy	NOUN
issue-437	126	101	(	(	PUNCT
issue-437	126	102	zone	zone	NOUN
issue-437	126	103	3	3	NUM
issue-437	126	104	)	)	PUNCT
issue-437	126	105	,	,	PUNCT
issue-437	126	106	is	be	AUX
issue-437	126	107	only	only	ADV
issue-437	126	108	one	one	NUM
issue-437	126	109	of	of	ADP
issue-437	126	110	the	the	DET
issue-437	126	111	possible	possible	ADJ
issue-437	126	112	variants	variant	NOUN
issue-437	126	113	of	of	ADP
issue-437	126	114	accounting	accounting	NOUN
issue-437	126	115	,	,	PUNCT
issue-437	126	116	accepted	accept	VERB
issue-437	126	117	at	at	ADP
issue-437	126	118	the	the	DET
issue-437	126	119	enterprise	enterprise	NOUN
issue-437	126	120	.	.	PUNCT
issue-437	127	1	6	6	X
issue-437	127	2	.	.	X
issue-437	127	3	conclusions	conclusion	NOUN
issue-437	127	4	in	in	ADP
issue-437	127	5	order	order	NOUN
issue-437	127	6	to	to	PART
issue-437	127	7	form	form	VERB
issue-437	127	8	theoretical	theoretical	ADJ
issue-437	127	9	aspects	aspect	NOUN
issue-437	127	10	of	of	ADP
issue-437	127	11	the	the	DET
issue-437	127	12	concept	concept	NOUN
issue-437	127	13	of	of	ADP
issue-437	127	14	the	the	DET
issue-437	127	15	variability	variability	NOUN
issue-437	127	16	of	of	ADP
issue-437	127	17	the	the	DET
issue-437	127	18	accounting	accounting	NOUN
issue-437	127	19	methodology	methodology	NOUN
issue-437	127	20	,	,	PUNCT
issue-437	127	21	its	its	PRON
issue-437	127	22	basic	basic	ADJ
issue-437	127	23	concepts	concept	NOUN
issue-437	127	24	–	–	PUNCT
issue-437	127	25	imperative	imperative	ADJ
issue-437	127	26	behaviour	behaviour	NOUN
issue-437	127	27	and	and	CCONJ
issue-437	127	28	accounting	accounting	NOUN
issue-437	127	29	choice	choice	NOUN
issue-437	127	30	are	be	AUX
issue-437	127	31	substantiated	substantiate	VERB
issue-437	127	32	.	.	PUNCT
issue-437	128	1	the	the	DET
issue-437	128	2	following	follow	VERB
issue-437	128	3	types	type	NOUN
issue-437	128	4	of	of	ADP
issue-437	128	5	variability	variability	NOUN
issue-437	128	6	in	in	ADP
issue-437	128	7	accounting	accounting	NOUN
issue-437	128	8	are	be	AUX
issue-437	128	9	distinguished	distinguish	VERB
issue-437	128	10	:	:	PUNCT
issue-437	128	11	complete	complete	ADJ
issue-437	128	12	univariability	univariability	NOUN
issue-437	128	13	;	;	PUNCT
issue-437	128	14	zone	zone	NOUN
issue-437	128	15	3	3	NUM
issue-437	128	16	.	.	PUNCT
issue-437	129	1	the	the	DET
issue-437	129	2	accounting	accounting	NOUN
issue-437	129	3	methodology	methodology	NOUN
issue-437	129	4	chosen	choose	VERB
issue-437	129	5	by	by	ADP
issue-437	129	6	the	the	DET
issue-437	129	7	enterprise	enterprise	NOUN
issue-437	129	8	for	for	ADP
issue-437	129	9	a	a	DET
issue-437	129	10	certain	certain	ADJ
issue-437	129	11	reporting	reporting	NOUN
issue-437	129	12	period	period	NOUN
issue-437	129	13	zone	zone	NOUN
issue-437	129	14	1	1	NUM
issue-437	129	15	.	.	PUNCT
issue-437	130	1	the	the	DET
issue-437	130	2	set	set	NOUN
issue-437	130	3	of	of	ADP
issue-437	130	4	all	all	DET
issue-437	130	5	possible	possible	ADJ
issue-437	130	6	variants	variant	NOUN
issue-437	130	7	of	of	ADP
issue-437	130	8	accounting	accounting	NOUN
issue-437	130	9	zone	zone	NOUN
issue-437	130	10	2	2	NUM
issue-437	130	11	.	.	PUNCT
issue-437	131	1	the	the	DET
issue-437	131	2	set	set	NOUN
issue-437	131	3	of	of	ADP
issue-437	131	4	all	all	DET
issue-437	131	5	possible	possible	ADJ
issue-437	131	6	accounting	accounting	NOUN
issue-437	131	7	variants	variant	NOUN
issue-437	131	8	presented	present	VERB
issue-437	131	9	in	in	ADP
issue-437	131	10	the	the	DET
issue-437	131	11	accounting	accounting	NOUN
issue-437	131	12	standards	standard	NOUN
issue-437	131	13	figure	figure	VERB
issue-437	131	14	4	4	NUM
issue-437	131	15	.	.	PUNCT
issue-437	132	1	the	the	DET
issue-437	132	2	hierarchical	hierarchical	ADJ
issue-437	132	3	structure	structure	NOUN
issue-437	132	4	of	of	ADP
issue-437	132	5	accounting	accounting	NOUN
issue-437	132	6	methodology	methodology	NOUN
issue-437	132	7	note	note	NOUN
issue-437	132	8	:	:	PUNCT
issue-437	132	9	м1	м1	ADV
issue-437	132	10	,	,	PUNCT
issue-437	132	11	м2	м2	NOUN
issue-437	132	12	…	…	PUNCT
issue-437	132	13	мn	мn	NUM
issue-437	132	14	–	–	PUNCT
issue-437	132	15	the	the	DET
issue-437	132	16	methodology	methodology	NOUN
issue-437	132	17	of	of	ADP
issue-437	132	18	enterprise	enterprise	NOUN
issue-437	132	19	accounting	account	VERB
issue-437	132	20	in	in	ADP
issue-437	132	21	the	the	DET
issue-437	132	22	1st	1st	ADJ
issue-437	132	23	,	,	PUNCT
issue-437	132	24	2nd	2nd	ADJ
issue-437	132	25	,	,	PUNCT
issue-437	132	26	and	and	CCONJ
issue-437	132	27	n	n	CCONJ
issue-437	132	28	-	-	PUNCT
issue-437	132	29	th	th	VERB
issue-437	132	30	reporting	reporting	NOUN
issue-437	132	31	periods	period	NOUN
issue-437	132	32	figure	figure	NOUN
issue-437	132	33	5	5	NUM
issue-437	132	34	.	.	PUNCT
issue-437	133	1	change	change	NOUN
issue-437	133	2	in	in	ADP
issue-437	133	3	the	the	DET
issue-437	133	4	structure	structure	NOUN
issue-437	133	5	of	of	ADP
issue-437	133	6	accounting	accounting	NOUN
issue-437	133	7	methodology	methodology	NOUN
issue-437	133	8	at	at	ADP
issue-437	133	9	the	the	DET
issue-437	133	10	enterprise	enterprise	NOUN
issue-437	133	11	in	in	ADP
issue-437	133	12	different	different	ADJ
issue-437	133	13	reporting	reporting	NOUN
issue-437	133	14	periods	period	NOUN
issue-437	133	15	м1	м1	ADP
issue-437	133	16	м2	м2	NOUN
issue-437	133	17	мn	мn	CCONJ
issue-437	133	18	…	…	PUNCT
issue-437	133	19	baltic	baltic	ADJ
issue-437	133	20	journal	journal	NOUN
issue-437	133	21	of	of	ADP
issue-437	133	22	economic	economic	ADJ
issue-437	133	23	studies	study	NOUN
issue-437	133	24	164	164	NUM
issue-437	133	25	vol	vol	NOUN
issue-437	133	26	.	.	PUNCT
issue-437	134	1	4	4	NUM
issue-437	134	2	,	,	PUNCT
issue-437	134	3	no	no	INTJ
issue-437	134	4	.	.	NOUN
issue-437	134	5	3	3	NUM
issue-437	134	6	,	,	PUNCT
issue-437	134	7	2018	2018	NUM
issue-437	134	8	extended	extend	VERB
issue-437	134	9	univariability	univariability	NOUN
issue-437	134	10	;	;	PUNCT
issue-437	134	11	limited	limited	ADJ
issue-437	134	12	multivariability	multivariability	NOUN
issue-437	134	13	;	;	PUNCT
issue-437	134	14	partially	partially	ADV
issue-437	134	15	limited	limited	ADJ
issue-437	134	16	multivariability	multivariability	NOUN
issue-437	134	17	;	;	PUNCT
issue-437	134	18	full	full	ADJ
issue-437	134	19	unlimited	unlimited	ADJ
issue-437	134	20	multivariability	multivariability	NOUN
issue-437	134	21	.	.	PUNCT
issue-437	135	1	after	after	ADP
issue-437	135	2	analysing	analyse	VERB
issue-437	135	3	the	the	DET
issue-437	135	4	basic	basic	ADJ
issue-437	135	5	provisions	provision	NOUN
issue-437	135	6	of	of	ADP
issue-437	135	7	the	the	DET
issue-437	135	8	concept	concept	NOUN
issue-437	135	9	of	of	ADP
issue-437	135	10	accounting	accounting	NOUN
issue-437	135	11	variability	variability	NOUN
issue-437	135	12	,	,	PUNCT
issue-437	135	13	we	we	PRON
issue-437	135	14	believe	believe	VERB
issue-437	135	15	that	that	SCONJ
issue-437	135	16	further	further	ADJ
issue-437	135	17	development	development	NOUN
issue-437	135	18	of	of	ADP
issue-437	135	19	the	the	DET
issue-437	135	20	nas	nas	NOUN
issue-437	135	21	should	should	AUX
issue-437	135	22	be	be	AUX
issue-437	135	23	considered	consider	VERB
issue-437	135	24	in	in	ADP
issue-437	135	25	the	the	DET
issue-437	135	26	context	context	NOUN
issue-437	135	27	of	of	ADP
issue-437	135	28	the	the	DET
issue-437	135	29	following	follow	VERB
issue-437	135	30	aspects	aspect	NOUN
issue-437	135	31	:	:	PUNCT
issue-437	135	32	1	1	X
issue-437	135	33	.	.	X
issue-437	135	34	at	at	ADP
issue-437	135	35	the	the	DET
issue-437	135	36	enterprise	enterprise	NOUN
issue-437	135	37	level	level	NOUN
issue-437	135	38	,	,	PUNCT
issue-437	135	39	there	there	PRON
issue-437	135	40	is	be	VERB
issue-437	135	41	the	the	DET
issue-437	135	42	choice	choice	NOUN
issue-437	135	43	of	of	ADP
issue-437	135	44	accounting	accounting	NOUN
issue-437	135	45	alternatives	alternative	NOUN
issue-437	135	46	presented	present	VERB
issue-437	135	47	in	in	ADP
issue-437	135	48	the	the	DET
issue-437	135	49	accounting	accounting	NOUN
issue-437	135	50	standards	standard	NOUN
issue-437	135	51	of	of	ADP
issue-437	135	52	alternatives	alternative	NOUN
issue-437	135	53	to	to	ADP
issue-437	135	54	accounting	accounting	NOUN
issue-437	135	55	,	,	PUNCT
issue-437	135	56	which	which	PRON
issue-437	135	57	takes	take	VERB
issue-437	135	58	place	place	NOUN
issue-437	135	59	under	under	ADP
issue-437	135	60	the	the	DET
issue-437	135	61	influence	influence	NOUN
issue-437	135	62	of	of	ADP
issue-437	135	63	a	a	DET
issue-437	135	64	significant	significant	ADJ
issue-437	135	65	number	number	NOUN
issue-437	135	66	of	of	ADP
issue-437	135	67	objective	objective	ADJ
issue-437	135	68	and	and	CCONJ
issue-437	135	69	subjective	subjective	ADJ
issue-437	135	70	factors	factor	NOUN
issue-437	135	71	.	.	PUNCT
issue-437	136	1	the	the	DET
issue-437	136	2	existence	existence	NOUN
issue-437	136	3	of	of	ADP
issue-437	136	4	the	the	DET
issue-437	136	5	ability	ability	NOUN
issue-437	136	6	to	to	PART
issue-437	136	7	make	make	VERB
issue-437	136	8	accounting	accounting	NOUN
issue-437	136	9	choices	choice	NOUN
issue-437	136	10	is	be	AUX
issue-437	136	11	associated	associate	VERB
issue-437	136	12	with	with	ADP
issue-437	136	13	the	the	DET
issue-437	136	14	use	use	NOUN
issue-437	136	15	of	of	ADP
issue-437	136	16	a	a	DET
issue-437	136	17	multivariable	multivariable	ADJ
issue-437	136	18	model	model	NOUN
issue-437	136	19	as	as	ADP
issue-437	136	20	the	the	DET
issue-437	136	21	basis	basis	NOUN
issue-437	136	22	of	of	ADP
issue-437	136	23	the	the	DET
issue-437	136	24	nas	nas	NOUN
issue-437	136	25	.	.	PUNCT
issue-437	137	1	in	in	ADP
issue-437	137	2	the	the	DET
issue-437	137	3	light	light	NOUN
issue-437	137	4	of	of	ADP
issue-437	137	5	this	this	PRON
issue-437	137	6	,	,	PUNCT
issue-437	137	7	one	one	NUM
issue-437	137	8	of	of	ADP
issue-437	137	9	the	the	DET
issue-437	137	10	most	most	ADV
issue-437	137	11	relevant	relevant	ADJ
issue-437	137	12	areas	area	NOUN
issue-437	137	13	of	of	ADP
issue-437	137	14	accounting	accounting	NOUN
issue-437	137	15	research	research	NOUN
issue-437	137	16	is	be	AUX
issue-437	137	17	the	the	DET
issue-437	137	18	theoretical	theoretical	ADJ
issue-437	137	19	justification	justification	NOUN
issue-437	137	20	of	of	ADP
issue-437	137	21	the	the	DET
issue-437	137	22	place	place	NOUN
issue-437	137	23	and	and	CCONJ
issue-437	137	24	role	role	NOUN
issue-437	137	25	of	of	ADP
issue-437	137	26	accounting	accounting	NOUN
issue-437	137	27	choice	choice	NOUN
issue-437	137	28	in	in	ADP
issue-437	137	29	the	the	DET
issue-437	137	30	functioning	functioning	NOUN
issue-437	137	31	of	of	ADP
issue-437	137	32	the	the	DET
issue-437	137	33	accounting	accounting	NOUN
issue-437	137	34	system	system	NOUN
issue-437	137	35	,	,	PUNCT
issue-437	137	36	the	the	DET
issue-437	137	37	search	search	NOUN
issue-437	137	38	for	for	ADP
issue-437	137	39	analytical	analytical	ADJ
issue-437	137	40	models	model	NOUN
issue-437	137	41	that	that	PRON
issue-437	137	42	would	would	AUX
issue-437	137	43	allow	allow	VERB
issue-437	137	44	users	user	NOUN
issue-437	137	45	to	to	PART
issue-437	137	46	take	take	VERB
issue-437	137	47	into	into	ADP
issue-437	137	48	account	account	NOUN
issue-437	137	49	the	the	DET
issue-437	137	50	possibility	possibility	NOUN
issue-437	137	51	of	of	ADP
issue-437	137	52	influence	influence	NOUN
issue-437	137	53	of	of	ADP
issue-437	137	54	accounting	accounting	NOUN
issue-437	137	55	choices	choice	NOUN
issue-437	137	56	on	on	ADP
issue-437	137	57	financial	financial	ADJ
issue-437	137	58	reporting	reporting	NOUN
issue-437	137	59	indicators	indicator	NOUN
issue-437	137	60	,	,	PUNCT
issue-437	137	61	the	the	DET
issue-437	137	62	development	development	NOUN
issue-437	137	63	of	of	ADP
issue-437	137	64	recommendations	recommendation	NOUN
issue-437	137	65	for	for	ADP
issue-437	137	66	improving	improve	VERB
issue-437	137	67	the	the	DET
issue-437	137	68	procedure	procedure	NOUN
issue-437	137	69	for	for	ADP
issue-437	137	70	making	make	VERB
issue-437	137	71	accounting	accounting	NOUN
issue-437	137	72	choices	choice	NOUN
issue-437	137	73	with	with	ADP
issue-437	137	74	the	the	DET
issue-437	137	75	aim	aim	NOUN
issue-437	137	76	of	of	ADP
issue-437	137	77	eliminating	eliminate	VERB
issue-437	137	78	abuses	abuse	NOUN
issue-437	137	79	from	from	ADP
issue-437	137	80	the	the	DET
issue-437	137	81	side	side	NOUN
issue-437	137	82	of	of	ADP
issue-437	137	83	subjects	subject	NOUN
issue-437	137	84	of	of	ADP
issue-437	137	85	its	its	PRON
issue-437	137	86	implementation	implementation	NOUN
issue-437	137	87	and	and	CCONJ
issue-437	137	88	increasing	increase	VERB
issue-437	137	89	the	the	DET
issue-437	137	90	relevance	relevance	NOUN
issue-437	137	91	and	and	CCONJ
issue-437	137	92	fair	fair	ADJ
issue-437	137	93	presentation	presentation	NOUN
issue-437	137	94	of	of	ADP
issue-437	137	95	financial	financial	ADJ
issue-437	137	96	statements	statement	NOUN
issue-437	137	97	.	.	PUNCT
issue-437	138	1	of	of	ADP
issue-437	138	2	particular	particular	ADJ
issue-437	138	3	relevance	relevance	NOUN
issue-437	138	4	this	this	DET
issue-437	138	5	area	area	NOUN
issue-437	138	6	of	of	ADP
issue-437	138	7	research	research	NOUN
issue-437	138	8	is	be	AUX
issue-437	138	9	in	in	ADP
issue-437	138	10	terms	term	NOUN
issue-437	138	11	of	of	ADP
issue-437	138	12	the	the	DET
issue-437	138	13	hybrid	hybrid	ADJ
issue-437	138	14	war	war	NOUN
issue-437	138	15	,	,	PUNCT
issue-437	138	16	when	when	SCONJ
issue-437	138	17	there	there	PRON
issue-437	138	18	is	be	VERB
issue-437	138	19	a	a	DET
issue-437	138	20	gap	gap	NOUN
issue-437	138	21	between	between	ADP
issue-437	138	22	the	the	DET
issue-437	138	23	owners	owner	NOUN
issue-437	138	24	of	of	ADP
issue-437	138	25	enterprises	enterprise	NOUN
issue-437	138	26	and	and	CCONJ
issue-437	138	27	their	their	PRON
issue-437	138	28	management	management	NOUN
issue-437	138	29	,	,	PUNCT
issue-437	138	30	as	as	ADP
issue-437	138	31	a	a	DET
issue-437	138	32	result	result	NOUN
issue-437	138	33	of	of	ADP
issue-437	138	34	which	which	PRON
issue-437	138	35	the	the	DET
issue-437	138	36	subjects	subject	NOUN
issue-437	138	37	of	of	ADP
issue-437	138	38	accounting	accounting	NOUN
issue-437	138	39	organization	organization	NOUN
issue-437	138	40	can	can	AUX
issue-437	138	41	carry	carry	VERB
issue-437	138	42	out	out	ADP
issue-437	138	43	opportunistic	opportunistic	ADJ
issue-437	138	44	behaviour	behaviour	NOUN
issue-437	138	45	regarding	regard	VERB
issue-437	138	46	the	the	DET
issue-437	138	47	enterprise	enterprise	NOUN
issue-437	138	48	performance	performance	NOUN
issue-437	138	49	in	in	ADP
issue-437	138	50	order	order	NOUN
issue-437	138	51	to	to	PART
issue-437	138	52	achieve	achieve	VERB
issue-437	138	53	their	their	PRON
issue-437	138	54	own	own	ADJ
issue-437	138	55	selfish	selfish	ADJ
issue-437	138	56	interests	interest	NOUN
issue-437	138	57	that	that	PRON
issue-437	138	58	conflict	conflict	NOUN
issue-437	138	59	with	with	ADP
issue-437	138	60	interests	interest	NOUN
issue-437	138	61	of	of	ADP
issue-437	138	62	owners	owner	NOUN
issue-437	138	63	.	.	PUNCT
issue-437	139	1	2	2	X
issue-437	139	2	.	.	X
issue-437	139	3	the	the	DET
issue-437	139	4	imperatives	imperative	NOUN
issue-437	139	5	and	and	CCONJ
issue-437	139	6	alternatives	alternative	NOUN
issue-437	139	7	to	to	ADP
issue-437	139	8	accounting	accounting	NOUN
issue-437	139	9	presented	present	VERB
issue-437	139	10	in	in	ADP
issue-437	139	11	ifrs	ifrs	PROPN
issue-437	139	12	and	and	CCONJ
issue-437	139	13	in	in	ADP
issue-437	139	14	national	national	ADJ
issue-437	139	15	p(s)a	p(s)a	PROPN
issue-437	139	16	are	be	AUX
issue-437	139	17	not	not	PART
issue-437	139	18	certain	certain	ADJ
issue-437	139	19	theoretical	theoretical	ADJ
issue-437	139	20	dogmas	dogma	NOUN
issue-437	139	21	that	that	PRON
issue-437	139	22	can	can	AUX
issue-437	139	23	not	not	PART
issue-437	139	24	be	be	AUX
issue-437	139	25	changed	change	VERB
issue-437	139	26	or	or	CCONJ
issue-437	139	27	improved	improve	VERB
issue-437	139	28	but	but	CCONJ
issue-437	139	29	are	be	AUX
issue-437	139	30	fixed	fix	VERB
issue-437	139	31	in	in	ADP
issue-437	139	32	the	the	DET
issue-437	139	33	standards	standard	NOUN
issue-437	139	34	by	by	ADP
issue-437	139	35	the	the	DET
issue-437	139	36	accounting	accounting	NOUN
issue-437	139	37	information	information	NOUN
issue-437	139	38	models	model	NOUN
issue-437	139	39	chosen	choose	VERB
issue-437	139	40	by	by	ADP
issue-437	139	41	the	the	DET
issue-437	139	42	regulator	regulator	NOUN
issue-437	139	43	(	(	PUNCT
issue-437	139	44	the	the	DET
issue-437	139	45	developer	developer	NOUN
issue-437	139	46	of	of	ADP
issue-437	139	47	accounting	accounting	NOUN
issue-437	139	48	standards	standard	NOUN
issue-437	139	49	)	)	PUNCT
issue-437	139	50	from	from	ADP
issue-437	139	51	the	the	DET
issue-437	139	52	set	set	NOUN
issue-437	139	53	of	of	ADP
issue-437	139	54	the	the	DET
issue-437	139	55	most	most	ADV
issue-437	139	56	common	common	ADJ
issue-437	139	57	world	world	NOUN
issue-437	139	58	accounting	accounting	NOUN
issue-437	139	59	practices	practice	NOUN
issue-437	139	60	and	and	CCONJ
issue-437	139	61	at	at	ADP
issue-437	139	62	the	the	DET
issue-437	139	63	present	present	ADJ
issue-437	139	64	time	time	NOUN
issue-437	139	65	meet	meet	VERB
issue-437	139	66	the	the	DET
issue-437	139	67	needs	need	NOUN
issue-437	139	68	of	of	ADP
issue-437	139	69	users	user	NOUN
issue-437	139	70	of	of	ADP
issue-437	139	71	accounting	accounting	NOUN
issue-437	139	72	information	information	NOUN
issue-437	139	73	.	.	PUNCT
issue-437	140	1	further	further	ADJ
issue-437	140	2	development	development	NOUN
issue-437	140	3	of	of	ADP
issue-437	140	4	accounting	accounting	NOUN
issue-437	140	5	methodology	methodology	NOUN
issue-437	140	6	necessitates	necessitate	VERB
issue-437	140	7	the	the	DET
issue-437	140	8	improvement	improvement	NOUN
issue-437	140	9	of	of	ADP
issue-437	140	10	accepted	accept	VERB
issue-437	140	11	imperatives	imperative	NOUN
issue-437	140	12	and	and	CCONJ
issue-437	140	13	alternatives	alternative	NOUN
issue-437	140	14	(	(	PUNCT
issue-437	140	15	zone	zone	NOUN
issue-437	140	16	2	2	NUM
issue-437	140	17	)	)	PUNCT
issue-437	140	18	by	by	ADP
issue-437	140	19	excluding	exclude	VERB
issue-437	140	20	certain	certain	ADJ
issue-437	140	21	components	component	NOUN
issue-437	140	22	from	from	ADP
issue-437	140	23	them	they	PRON
issue-437	140	24	(	(	PUNCT
issue-437	140	25	for	for	ADP
issue-437	140	26	example	example	NOUN
issue-437	140	27	,	,	PUNCT
issue-437	140	28	as	as	SCONJ
issue-437	140	29	happened	happen	VERB
issue-437	140	30	with	with	ADP
issue-437	140	31	the	the	DET
issue-437	140	32	lifo	lifo	NOUN
issue-437	140	33	method	method	NOUN
issue-437	140	34	)	)	PUNCT
issue-437	140	35	in	in	ADP
issue-437	140	36	case	case	NOUN
issue-437	140	37	of	of	ADP
issue-437	140	38	changing	change	VERB
issue-437	140	39	the	the	DET
issue-437	140	40	needs	need	NOUN
issue-437	140	41	of	of	ADP
issue-437	140	42	users	user	NOUN
issue-437	140	43	of	of	ADP
issue-437	140	44	accounting	accounting	NOUN
issue-437	140	45	information	information	NOUN
issue-437	140	46	,	,	PUNCT
issue-437	140	47	or	or	CCONJ
issue-437	140	48	vice	vice	ADV
issue-437	140	49	versa	versa	ADV
issue-437	140	50	–	–	PUNCT
issue-437	140	51	by	by	ADP
issue-437	140	52	expanding	expand	VERB
issue-437	140	53	them	they	PRON
issue-437	140	54	,	,	PUNCT
issue-437	140	55	through	through	ADP
issue-437	140	56	the	the	DET
issue-437	140	57	inclusion	inclusion	NOUN
issue-437	140	58	of	of	ADP
issue-437	140	59	new	new	ADJ
issue-437	140	60	components	component	NOUN
issue-437	140	61	from	from	ADP
issue-437	140	62	zone	zone	NOUN
issue-437	140	63	3	3	NUM
issue-437	140	64	.	.	PUNCT
issue-437	141	1	one	one	NUM
issue-437	141	2	of	of	ADP
issue-437	141	3	the	the	DET
issue-437	141	4	present	present	ADJ
issue-437	141	5	-	-	PUNCT
issue-437	141	6	day	day	NOUN
issue-437	141	7	examples	example	NOUN
issue-437	141	8	that	that	PRON
issue-437	141	9	confirms	confirm	VERB
issue-437	141	10	this	this	DET
issue-437	141	11	thesis	thesis	NOUN
issue-437	141	12	is	be	AUX
issue-437	141	13	the	the	DET
issue-437	141	14	request	request	NOUN
issue-437	141	15	made	make	VERB
issue-437	141	16	in	in	ADP
issue-437	141	17	early	early	ADJ
issue-437	141	18	2018	2018	NUM
issue-437	141	19	by	by	ADP
issue-437	141	20	the	the	DET
issue-437	141	21	european	european	PROPN
issue-437	141	22	commission	commission	PROPN
issue-437	141	23	of	of	ADP
issue-437	141	24	high	high	ADJ
issue-437	141	25	-	-	PUNCT
issue-437	141	26	level	level	NOUN
issue-437	141	27	expert	expert	NOUN
issue-437	141	28	group	group	NOUN
issue-437	141	29	on	on	ADP
issue-437	141	30	sustainable	sustainable	ADJ
issue-437	141	31	finance	finance	NOUN
issue-437	141	32	to	to	PART
issue-437	141	33	enable	enable	VERB
issue-437	141	34	eu	eu	PROPN
issue-437	141	35	representatives	representative	NOUN
issue-437	141	36	to	to	PART
issue-437	141	37	make	make	VERB
issue-437	141	38	changes	change	NOUN
issue-437	141	39	to	to	ADP
issue-437	141	40	ifrs	ifrs	NOUN
issue-437	141	41	before	before	SCONJ
issue-437	141	42	they	they	PRON
issue-437	141	43	are	be	AUX
issue-437	141	44	introduced	introduce	VERB
issue-437	141	45	(	(	PUNCT
issue-437	141	46	gaap.ru	gaap.ru	X
issue-437	141	47	,	,	PUNCT
issue-437	141	48	2018	2018	NUM
issue-437	141	49	)	)	PUNCT
issue-437	141	50	because	because	SCONJ
issue-437	141	51	,	,	PUNCT
issue-437	141	52	in	in	ADP
issue-437	141	53	their	their	PRON
issue-437	141	54	present	present	ADJ
issue-437	141	55	form	form	NOUN
issue-437	141	56	,	,	PUNCT
issue-437	141	57	they	they	PRON
issue-437	141	58	do	do	AUX
issue-437	141	59	not	not	PART
issue-437	141	60	always	always	ADV
issue-437	141	61	ensure	ensure	VERB
issue-437	141	62	that	that	SCONJ
issue-437	141	63	sustainability	sustainability	NOUN
issue-437	141	64	and	and	CCONJ
issue-437	141	65	objectives	objective	NOUN
issue-437	141	66	of	of	ADP
issue-437	141	67	long	long	ADJ
issue-437	141	68	-	-	PUNCT
issue-437	141	69	term	term	NOUN
issue-437	141	70	investments	investment	NOUN
issue-437	141	71	are	be	AUX
issue-437	141	72	taken	take	VERB
issue-437	141	73	into	into	ADP
issue-437	141	74	account	account	NOUN
issue-437	141	75	.	.	PUNCT
issue-437	142	1	references	reference	NOUN
issue-437	142	2	:	:	PUNCT
issue-437	142	3	gaap.ru	gaap.ru	X
issue-437	142	4	.	.	PUNCT
issue-437	143	1	(	(	PUNCT
issue-437	143	2	2018	2018	NUM
issue-437	143	3	)	)	PUNCT
issue-437	143	4	.	.	PUNCT
issue-437	144	1	ifrs	ifrs	PROPN
issue-437	144	2	.	.	PUNCT
issue-437	145	1	the	the	DET
issue-437	145	2	european	european	PROPN
issue-437	145	3	commission	commission	PROPN
issue-437	145	4	asks	ask	VERB
issue-437	145	5	for	for	ADP
issue-437	145	6	permission	permission	NOUN
issue-437	145	7	to	to	PART
issue-437	145	8	modify	modify	VERB
issue-437	145	9	.	.	PUNCT
issue-437	146	1	electronic	electronic	ADJ
issue-437	146	2	resource	resource	NOUN
issue-437	146	3	.	.	PUNCT
issue-437	147	1	retrieved	retrieve	VERB
issue-437	147	2	from	from	ADP
issue-437	147	3	:	:	PUNCT
issue-437	147	4	https://gaap.ru/news/155419	https://gaap.ru/news/155419	PROPN
issue-437	147	5	nikolaieva	nikolaieva	PROPN
issue-437	147	6	s.a	s.a	PROPN
issue-437	147	7	.	.	PROPN
issue-437	148	1	(	(	PUNCT
issue-437	148	2	2000	2000	NUM
issue-437	148	3	)	)	PUNCT
issue-437	148	4	.	.	PUNCT
issue-437	149	1	professional	professional	ADJ
issue-437	149	2	judgment	judgment	NOUN
issue-437	149	3	in	in	ADP
issue-437	149	4	the	the	DET
issue-437	149	5	regulatory	regulatory	ADJ
issue-437	149	6	accounting	accounting	NOUN
issue-437	149	7	system	system	NOUN
issue-437	149	8	.	.	PUNCT
issue-437	150	1	12	12	NUM
issue-437	150	2	,	,	PUNCT
issue-437	150	3	50	50	NUM
issue-437	150	4	-	-	SYM
issue-437	150	5	55	55	NUM
issue-437	150	6	.	.	PUNCT
issue-437	151	1	sokolov	sokolov	PROPN
issue-437	151	2	ya.v	ya.v	PROPN
issue-437	151	3	.	.	PUNCT
issue-437	151	4	&	&	CCONJ
issue-437	151	5	piatov	piatov	PROPN
issue-437	151	6	m.l	m.l	PROPN
issue-437	151	7	.	.	PUNCT
issue-437	152	1	(	(	PUNCT
issue-437	152	2	2007	2007	NUM
issue-437	152	3	)	)	PUNCT
issue-437	152	4	.	.	PUNCT
issue-437	153	1	a	a	DET
issue-437	153	2	credible	credible	ADJ
issue-437	153	3	and	and	CCONJ
issue-437	153	4	conscientious	conscientious	ADJ
issue-437	153	5	view	view	NOUN
issue-437	153	6	of	of	ADP
issue-437	153	7	accounting	accounting	NOUN
issue-437	153	8	information	information	NOUN
issue-437	153	9	.	.	PUNCT
issue-437	154	1	accounting	accounting	NOUN
issue-437	154	2	.	.	PUNCT
issue-437	155	1	5	5	NUM
issue-437	155	2	,	,	PUNCT
issue-437	155	3	52	52	NUM
issue-437	155	4	-	-	SYM
issue-437	155	5	56	56	NUM
issue-437	155	6	.	.	PUNCT
issue-437	156	1	hendriksen	hendriksen	PROPN
issue-437	156	2	e.s	e.s	PROPN
issue-437	156	3	.	.	PROPN
issue-437	156	4	&	&	CCONJ
issue-437	156	5	m.f	m.f	PROPN
issue-437	156	6	.	.	PUNCT
issue-437	157	1	van	van	PROPN
issue-437	157	2	breda	breda	PROPN
issue-437	157	3	.	.	PUNCT
issue-437	158	1	(	(	PUNCT
issue-437	158	2	2000	2000	NUM
issue-437	158	3	)	)	PUNCT
issue-437	158	4	.	.	PUNCT
issue-437	159	1	edited	edit	VERB
issue-437	159	2	by	by	ADP
issue-437	159	3	sokolov	sokolov	ADJ
issue-437	159	4	ya.v	ya.v	PROPN
issue-437	159	5	.	.	PUNCT
issue-437	160	1	the	the	DET
issue-437	160	2	theory	theory	NOUN
issue-437	160	3	of	of	ADP
issue-437	160	4	accounting	accounting	NOUN
issue-437	160	5	.	.	PUNCT
issue-437	161	1	576	576	NUM
issue-437	161	2	.	.	PUNCT
issue-437	162	1	solomons	solomons	PROPN
issue-437	162	2	d.	d.	PROPN
issue-437	162	3	(	(	PUNCT
issue-437	162	4	1983	1983	NUM
issue-437	162	5	)	)	PUNCT
issue-437	162	6	.	.	PUNCT
issue-437	163	1	the	the	DET
issue-437	163	2	political	political	ADJ
issue-437	163	3	implications	implication	NOUN
issue-437	163	4	of	of	ADP
issue-437	163	5	accounting	accounting	NOUN
issue-437	163	6	and	and	CCONJ
issue-437	163	7	accounting	accounting	NOUN
issue-437	163	8	standard	standard	PROPN
issue-437	163	9	setting	setting	NOUN
issue-437	163	10	.	.	PUNCT
issue-437	164	1	david	david	PROPN
issue-437	164	2	solomons	solomons	PROPN
issue-437	164	3	.	.	PUNCT
issue-437	165	1	accounting	accounting	NOUN
issue-437	165	2	and	and	CCONJ
issue-437	165	3	business	business	NOUN
issue-437	165	4	research	research	NOUN
issue-437	165	5	.	.	PUNCT
issue-437	166	1	107	107	NUM
issue-437	166	2	-	-	SYM
issue-437	166	3	118	118	NUM
issue-437	166	4	.	.	PUNCT
issue-437	167	1	sottoriva	sottoriva	PROPN
issue-437	167	2	c.	c.	PROPN
issue-437	167	3	(	(	PUNCT
issue-437	167	4	2013	2013	NUM
issue-437	167	5	)	)	PUNCT
issue-437	167	6	.	.	PUNCT
issue-437	168	1	regards	regard	NOUN
issue-437	168	2	and	and	CCONJ
issue-437	168	3	views	view	NOUN
issue-437	168	4	to	to	ADP
issue-437	168	5	accounting	accounting	NOUN
issue-437	168	6	standards	standard	NOUN
issue-437	168	7	-	-	PUNCT
issue-437	168	8	setting	setting	NOUN
issue-437	168	9	.	.	PUNCT
issue-437	169	1	international	international	ADJ
issue-437	169	2	journal	journal	PROPN
issue-437	169	3	of	of	ADP
issue-437	169	4	economics	economic	NOUN
issue-437	169	5	,	,	PUNCT
issue-437	169	6	business	business	NOUN
issue-437	169	7	and	and	CCONJ
issue-437	169	8	finance	finance	NOUN
issue-437	169	9	.	.	PUNCT
issue-437	170	1	4	4	NUM
issue-437	170	2	,	,	PUNCT
issue-437	170	3	71	71	NUM
issue-437	170	4	-	-	SYM
issue-437	170	5	79	79	NUM
issue-437	170	6	.	.	PUNCT
issue-437	171	1	sunder	sunder	PROPN
issue-437	171	2	sh	sh	PROPN
issue-437	171	3	.	.	PUNCT
issue-437	171	4	(	(	PUNCT
issue-437	171	5	2005	2005	NUM
issue-437	171	6	)	)	PUNCT
issue-437	171	7	.	.	PUNCT
issue-437	172	1	minding	mind	VERB
issue-437	172	2	our	our	PRON
issue-437	172	3	manners	manner	NOUN
issue-437	172	4	:	:	PUNCT
issue-437	172	5	accounting	account	VERB
issue-437	172	6	as	as	ADP
issue-437	172	7	social	social	ADJ
issue-437	172	8	norms	norm	NOUN
issue-437	172	9	.	.	PUNCT
issue-437	173	1	yale	yale	PROPN
issue-437	173	2	international	international	PROPN
issue-437	173	3	center	center	PROPN
issue-437	173	4	for	for	ADP
issue-437	173	5	finance	finance	NOUN
issue-437	173	6	working	working	NOUN
issue-437	173	7	paper	paper	NOUN
issue-437	173	8	.	.	PUNCT
issue-437	174	1	05(18	05(18	PROPN
issue-437	174	2	)	)	PUNCT
issue-437	174	3	,	,	PUNCT
issue-437	174	4	36	36	NUM
issue-437	174	5	.	.	PUNCT
issue-437	175	1	watts	watts	PROPN
issue-437	175	2	r.	r.	PROPN
issue-437	175	3	(	(	PUNCT
issue-437	175	4	2008	2008	NUM
issue-437	175	5	)	)	PUNCT
issue-437	175	6	.	.	PUNCT
issue-437	176	1	accounting	accounting	NOUN
issue-437	176	2	is	be	AUX
issue-437	176	3	exciting	exciting	ADJ
issue-437	176	4	.	.	PUNCT
issue-437	177	1	mit	mit	PROPN
issue-437	177	2	sloan	sloan	PROPN
issue-437	177	3	school	school	NOUN
issue-437	177	4	of	of	ADP
issue-437	177	5	management	management	NOUN
issue-437	177	6	.	.	PUNCT
issue-437	178	1	25	25	NUM
issue-437	178	2	.	.	PUNCT
issue-437	178	3	watts	watts	PROPN
issue-437	178	4	r.l	r.l	PROPN
issue-437	178	5	.	.	PROPN
issue-437	179	1	(	(	PUNCT
issue-437	179	2	1990	1990	NUM
issue-437	179	3	)	)	PUNCT
issue-437	179	4	.	.	PUNCT
issue-437	180	1	positive	positive	ADJ
issue-437	180	2	accounting	accounting	NOUN
issue-437	180	3	theory	theory	NOUN
issue-437	180	4	:	:	PUNCT
issue-437	180	5	a	a	DET
issue-437	180	6	ten	ten	NUM
issue-437	180	7	year	year	NOUN
issue-437	180	8	perspective	perspective	NOUN
issue-437	180	9	.	.	PUNCT
issue-437	181	1	the	the	DET
issue-437	181	2	accounting	accounting	NOUN
issue-437	181	3	review	review	NOUN
issue-437	181	4	.	.	PUNCT
issue-437	182	1	65(1	65(1	NOUN
issue-437	182	2	)	)	PUNCT
issue-437	182	3	,	,	PUNCT
issue-437	182	4	131	131	NUM
issue-437	182	5	-	-	SYM
issue-437	182	6	156	156	NUM
issue-437	182	7	.	.	PUNCT