id	sid	tid	token	lemma	pos
issue-687	1	1	baltic	baltic	PROPN
issue-687	1	2	journal	journal	PROPN
issue-687	1	3	of	of	ADP
issue-687	1	4	economic	economic	ADJ
issue-687	1	5	studies	study	NOUN
issue-687	1	6	159	159	NUM
issue-687	1	7	vol	vol	NOUN
issue-687	1	8	.	.	PROPN
issue-687	1	9	5	5	NUM
issue-687	1	10	,	,	PUNCT
issue-687	1	11	no	no	INTJ
issue-687	1	12	.	.	NOUN
issue-687	1	13	3	3	NUM
issue-687	1	14	,	,	PUNCT
issue-687	1	15	2019	2019	NUM
issue-687	1	16	corresponding	correspond	VERB
issue-687	1	17	author	author	NOUN
issue-687	1	18	:	:	PUNCT
issue-687	1	19	1	1	NUM
issue-687	1	20	vinnytsia	vinnytsia	ADJ
issue-687	1	21	national	national	PROPN
issue-687	1	22	agrarian	agrarian	PROPN
issue-687	1	23	university	university	PROPN
issue-687	1	24	,	,	PUNCT
issue-687	1	25	ukraine	ukraine	NOUN
issue-687	1	26	.	.	PUNCT
issue-687	2	1	e	e	X
issue-687	2	2	-	-	NOUN
issue-687	2	3	mail	mail	NOUN
issue-687	2	4	:	:	PUNCT
issue-687	2	5	podolianchuk_l@i.ua	podolianchuk_l@i.ua	PROPN
issue-687	2	6	orcid	orcid	NOUN
issue-687	2	7	:	:	PUNCT
issue-687	2	8	https://orcid.org/0000-0003-0234-8943	https://orcid.org/0000-0003-0234-8943	PROPN
issue-687	2	9	2	2	NUM
issue-687	2	10	vinnytsia	vinnytsia	NOUN
issue-687	2	11	national	national	PROPN
issue-687	2	12	agrarian	agrarian	PROPN
issue-687	2	13	university	university	PROPN
issue-687	2	14	,	,	PUNCT
issue-687	2	15	ukraine	ukraine	NOUN
issue-687	2	16	.	.	PUNCT
issue-687	3	1	e	e	X
issue-687	3	2	-	-	NOUN
issue-687	3	3	mail	mail	NOUN
issue-687	3	4	:	:	PUNCT
issue-687	3	5	taniprof@i.ua	taniprof@i.ua	PROPN
issue-687	3	6	orcid	orcid	NOUN
issue-687	3	7	:	:	PUNCT
issue-687	3	8	http://orcid.org/0000-0002-5379-1577	http://orcid.org/0000-0002-5379-1577	PROPN
issue-687	3	9	3	3	NUM
issue-687	3	10	vinnytsia	vinnytsia	PROPN
issue-687	3	11	national	national	PROPN
issue-687	3	12	agrarian	agrarian	PROPN
issue-687	3	13	university	university	PROPN
issue-687	3	14	,	,	PUNCT
issue-687	3	15	ukraine	ukraine	NOUN
issue-687	3	16	.	.	PUNCT
issue-687	4	1	e	e	X
issue-687	4	2	-	-	NOUN
issue-687	4	3	mail	mail	NOUN
issue-687	4	4	:	:	PUNCT
issue-687	4	5	gudzenko_nm@i.ua	gudzenko_nm@i.ua	PROPN
issue-687	4	6	orcid	orcid	NOUN
issue-687	4	7	:	:	PUNCT
issue-687	4	8	http://orcid.org/0000-0002-0978-4257	http://orcid.org/0000-0002-0978-4257	NOUN
issue-687	4	9	doi	doi	NOUN
issue-687	4	10	:	:	PUNCT
issue-687	4	11	https://doi.org/10.30525/2256-0742/2019-5-3-159-169	https://doi.org/10.30525/2256-0742/2019-5-3-159-169	PROPN
issue-687	4	12	current	current	ADJ
issue-687	4	13	liabilities	liability	NOUN
issue-687	4	14	and	and	CCONJ
issue-687	4	15	their	their	PRON
issue-687	4	16	accounting	accounting	NOUN
issue-687	4	17	in	in	ADP
issue-687	4	18	the	the	DET
issue-687	4	19	attracted	attract	VERB
issue-687	4	20	capital	capital	NOUN
issue-687	4	21	management	management	NOUN
issue-687	4	22	system	system	NOUN
issue-687	4	23	olena	olena	PROPN
issue-687	4	24	podolianchuk1	podolianchuk1	PROPN
issue-687	4	25	,	,	PUNCT
issue-687	4	26	tetiana	tetiana	PROPN
issue-687	4	27	plakhtii2	plakhtii2	PROPN
issue-687	4	28	,	,	PUNCT
issue-687	4	29	nataliya	nataliya	PROPN
issue-687	4	30	gudzenko3	gudzenko3	PROPN
issue-687	4	31	abstract	abstract	PROPN
issue-687	4	32	.	.	PUNCT
issue-687	5	1	the	the	DET
issue-687	5	2	purpose	purpose	NOUN
issue-687	5	3	of	of	ADP
issue-687	5	4	the	the	DET
issue-687	5	5	article	article	NOUN
issue-687	5	6	is	be	AUX
issue-687	5	7	to	to	PART
issue-687	5	8	reveal	reveal	VERB
issue-687	5	9	the	the	DET
issue-687	5	10	essence	essence	NOUN
issue-687	5	11	of	of	ADP
issue-687	5	12	the	the	DET
issue-687	5	13	attracted	attract	VERB
issue-687	5	14	capital	capital	NOUN
issue-687	5	15	,	,	PUNCT
issue-687	5	16	to	to	PART
issue-687	5	17	clarify	clarify	VERB
issue-687	5	18	the	the	DET
issue-687	5	19	legal	legal	ADJ
issue-687	5	20	,	,	PUNCT
issue-687	5	21	economic	economic	ADJ
issue-687	5	22	,	,	PUNCT
issue-687	5	23	and	and	CCONJ
issue-687	5	24	legal	legal	ADJ
issue-687	5	25	content	content	NOUN
issue-687	5	26	of	of	ADP
issue-687	5	27	the	the	DET
issue-687	5	28	liabilities	liability	NOUN
issue-687	5	29	,	,	PUNCT
issue-687	5	30	to	to	PART
issue-687	5	31	justify	justify	VERB
issue-687	5	32	the	the	DET
issue-687	5	33	relationship	relationship	NOUN
issue-687	5	34	between	between	ADP
issue-687	5	35	the	the	DET
issue-687	5	36	categories	category	NOUN
issue-687	5	37	of	of	ADP
issue-687	5	38	“	"	PUNCT
issue-687	5	39	liabilities	liability	NOUN
issue-687	5	40	”	"	PUNCT
issue-687	5	41	,	,	PUNCT
issue-687	5	42	“	"	PUNCT
issue-687	5	43	arrears	arrear	NOUN
issue-687	5	44	”	"	PUNCT
issue-687	5	45	,	,	PUNCT
issue-687	5	46	“	"	PUNCT
issue-687	5	47	calculations	calculation	NOUN
issue-687	5	48	”	"	PUNCT
issue-687	5	49	and	and	CCONJ
issue-687	5	50	“	"	PUNCT
issue-687	5	51	liabilities	liability	NOUN
issue-687	5	52	”	"	PUNCT
issue-687	5	53	and	and	CCONJ
issue-687	5	54	“	"	PUNCT
issue-687	5	55	attracted	attract	VERB
issue-687	5	56	capital	capital	NOUN
issue-687	5	57	”	"	PUNCT
issue-687	5	58	,	,	PUNCT
issue-687	5	59	assess	assess	VERB
issue-687	5	60	domestic	domestic	ADJ
issue-687	5	61	and	and	CCONJ
issue-687	5	62	foreign	foreign	ADJ
issue-687	5	63	experience	experience	NOUN
issue-687	5	64	in	in	ADP
issue-687	5	65	the	the	DET
issue-687	5	66	classification	classification	NOUN
issue-687	5	67	of	of	ADP
issue-687	5	68	liabilities	liability	NOUN
issue-687	5	69	,	,	PUNCT
issue-687	5	70	justify	justify	VERB
issue-687	5	71	information	information	NOUN
issue-687	5	72	management	management	NOUN
issue-687	5	73	of	of	ADP
issue-687	5	74	the	the	DET
issue-687	5	75	attracted	attract	VERB
issue-687	5	76	capital	capital	NOUN
issue-687	5	77	,	,	PUNCT
issue-687	5	78	taking	take	VERB
issue-687	5	79	into	into	ADP
issue-687	5	80	account	account	NOUN
issue-687	5	81	the	the	DET
issue-687	5	82	step	step	NOUN
issue-687	5	83	-	-	PUNCT
issue-687	5	84	by	by	ADP
issue-687	5	85	-	-	PUNCT
issue-687	5	86	step	step	NOUN
issue-687	5	87	accounting	accounting	NOUN
issue-687	5	88	process	process	NOUN
issue-687	5	89	of	of	ADP
issue-687	5	90	current	current	ADJ
issue-687	5	91	liabilities	liability	NOUN
issue-687	5	92	,	,	PUNCT
issue-687	5	93	introduce	introduce	VERB
issue-687	5	94	proposals	proposal	NOUN
issue-687	5	95	for	for	ADP
issue-687	5	96	the	the	DET
issue-687	5	97	classification	classification	NOUN
issue-687	5	98	of	of	ADP
issue-687	5	99	current	current	ADJ
issue-687	5	100	liabilities	liability	NOUN
issue-687	5	101	with	with	ADP
issue-687	5	102	the	the	DET
issue-687	5	103	aim	aim	NOUN
issue-687	5	104	to	to	PART
issue-687	5	105	improve	improve	VERB
issue-687	5	106	the	the	DET
issue-687	5	107	management	management	NOUN
issue-687	5	108	of	of	ADP
issue-687	5	109	current	current	ADJ
issue-687	5	110	liabilities	liability	NOUN
issue-687	5	111	as	as	ADP
issue-687	5	112	a	a	DET
issue-687	5	113	part	part	NOUN
issue-687	5	114	of	of	ADP
issue-687	5	115	debt	debt	NOUN
issue-687	5	116	capital	capital	NOUN
issue-687	5	117	.	.	PUNCT
issue-687	6	1	methodology	methodology	NOUN
issue-687	6	2	.	.	PUNCT
issue-687	7	1	the	the	DET
issue-687	7	2	methodological	methodological	ADJ
issue-687	7	3	basis	basis	NOUN
issue-687	7	4	for	for	ADP
issue-687	7	5	the	the	DET
issue-687	7	6	disclosure	disclosure	NOUN
issue-687	7	7	of	of	ADP
issue-687	7	8	the	the	DET
issue-687	7	9	research	research	NOUN
issue-687	7	10	goal	goal	NOUN
issue-687	7	11	was	be	AUX
issue-687	7	12	the	the	DET
issue-687	7	13	scientific	scientific	ADJ
issue-687	7	14	advancement	advancement	NOUN
issue-687	7	15	of	of	ADP
issue-687	7	16	scientists	scientist	NOUN
issue-687	7	17	,	,	PUNCT
issue-687	7	18	legislative	legislative	ADJ
issue-687	7	19	and	and	CCONJ
issue-687	7	20	regulatory	regulatory	ADJ
issue-687	7	21	acts	act	NOUN
issue-687	7	22	on	on	ADP
issue-687	7	23	issues	issue	NOUN
issue-687	7	24	of	of	ADP
issue-687	7	25	accounting	accounting	NOUN
issue-687	7	26	obligations	obligation	NOUN
issue-687	7	27	.	.	PUNCT
issue-687	8	1	results	result	NOUN
issue-687	8	2	.	.	PUNCT
issue-687	9	1	the	the	DET
issue-687	9	2	study	study	NOUN
issue-687	9	3	found	find	VERB
issue-687	9	4	that	that	SCONJ
issue-687	9	5	,	,	PUNCT
issue-687	9	6	in	in	ADP
issue-687	9	7	the	the	DET
issue-687	9	8	conditions	condition	NOUN
issue-687	9	9	of	of	ADP
issue-687	9	10	unstable	unstable	ADJ
issue-687	9	11	economic	economic	ADJ
issue-687	9	12	development	development	NOUN
issue-687	9	13	,	,	PUNCT
issue-687	9	14	one	one	NUM
issue-687	9	15	of	of	ADP
issue-687	9	16	the	the	DET
issue-687	9	17	important	important	ADJ
issue-687	9	18	tasks	task	NOUN
issue-687	9	19	of	of	ADP
issue-687	9	20	enterprise	enterprise	NOUN
issue-687	9	21	management	management	NOUN
issue-687	9	22	is	be	AUX
issue-687	9	23	a	a	DET
issue-687	9	24	rational	rational	ADJ
issue-687	9	25	choice	choice	NOUN
issue-687	9	26	of	of	ADP
issue-687	9	27	the	the	DET
issue-687	9	28	asset	asset	NOUN
issue-687	9	29	formation	formation	NOUN
issue-687	9	30	sources	source	NOUN
issue-687	9	31	structure	structure	VERB
issue-687	9	32	.	.	PUNCT
issue-687	10	1	the	the	DET
issue-687	10	2	article	article	NOUN
issue-687	10	3	reveals	reveal	VERB
issue-687	10	4	the	the	DET
issue-687	10	5	essence	essence	NOUN
issue-687	10	6	of	of	ADP
issue-687	10	7	the	the	DET
issue-687	10	8	term	term	NOUN
issue-687	10	9	“	"	PUNCT
issue-687	10	10	capital	capital	NOUN
issue-687	10	11	”	"	PUNCT
issue-687	10	12	and	and	CCONJ
issue-687	10	13	it	it	PRON
issue-687	10	14	is	be	AUX
issue-687	10	15	found	find	VERB
issue-687	10	16	out	out	ADP
issue-687	10	17	that	that	SCONJ
issue-687	10	18	the	the	DET
issue-687	10	19	basis	basis	NOUN
issue-687	10	20	of	of	ADP
issue-687	10	21	the	the	DET
issue-687	10	22	definition	definition	NOUN
issue-687	10	23	is	be	AUX
issue-687	10	24	the	the	DET
issue-687	10	25	material	material	NOUN
issue-687	10	26	-	-	PUNCT
issue-687	10	27	real	real	ADJ
issue-687	10	28	form	form	NOUN
issue-687	10	29	.	.	PUNCT
issue-687	11	1	problems	problem	NOUN
issue-687	11	2	of	of	ADP
issue-687	11	3	the	the	DET
issue-687	11	4	contents	content	NOUN
issue-687	11	5	of	of	ADP
issue-687	11	6	attracted	attract	VERB
issue-687	11	7	and	and	CCONJ
issue-687	11	8	borrowed	borrow	VERB
issue-687	11	9	capital	capital	NOUN
issue-687	11	10	are	be	AUX
issue-687	11	11	outlined	outline	VERB
issue-687	11	12	.	.	PUNCT
issue-687	12	1	the	the	DET
issue-687	12	2	study	study	NOUN
issue-687	12	3	of	of	ADP
issue-687	12	4	legislative	legislative	ADJ
issue-687	12	5	documents	document	NOUN
issue-687	12	6	,	,	PUNCT
issue-687	12	7	which	which	PRON
issue-687	12	8	defined	define	VERB
issue-687	12	9	the	the	DET
issue-687	12	10	content	content	NOUN
issue-687	12	11	of	of	ADP
issue-687	12	12	the	the	DET
issue-687	12	13	category	category	NOUN
issue-687	12	14	“	"	PUNCT
issue-687	12	15	liabilities	liability	NOUN
issue-687	12	16	”	"	PUNCT
issue-687	12	17	,	,	PUNCT
issue-687	12	18	was	be	AUX
issue-687	12	19	conducted	conduct	VERB
issue-687	12	20	.	.	PUNCT
issue-687	13	1	legal	legal	ADJ
issue-687	13	2	components	component	NOUN
issue-687	13	3	of	of	ADP
issue-687	13	4	current	current	ADJ
issue-687	13	5	liabilities	liability	NOUN
issue-687	13	6	characteristic	characteristic	ADJ
issue-687	13	7	are	be	AUX
issue-687	13	8	explored	explore	VERB
issue-687	13	9	and	and	CCONJ
issue-687	13	10	discussed	discuss	VERB
issue-687	13	11	issues	issue	NOUN
issue-687	13	12	are	be	AUX
issue-687	13	13	defined	define	VERB
issue-687	13	14	.	.	PUNCT
issue-687	14	1	the	the	DET
issue-687	14	2	legal	legal	ADJ
issue-687	14	3	and	and	CCONJ
issue-687	14	4	economic	economic	ADJ
issue-687	14	5	aspects	aspect	NOUN
issue-687	14	6	of	of	ADP
issue-687	14	7	liabilities	liability	NOUN
issue-687	14	8	are	be	AUX
issue-687	14	9	investigated	investigate	VERB
issue-687	14	10	.	.	PUNCT
issue-687	15	1	as	as	ADP
issue-687	15	2	a	a	DET
issue-687	15	3	result	result	NOUN
issue-687	15	4	of	of	ADP
issue-687	15	5	the	the	DET
issue-687	15	6	research	research	NOUN
issue-687	15	7	,	,	PUNCT
issue-687	15	8	the	the	DET
issue-687	15	9	theoretical	theoretical	ADJ
issue-687	15	10	substantiation	substantiation	NOUN
issue-687	15	11	of	of	ADP
issue-687	15	12	the	the	DET
issue-687	15	13	essence	essence	NOUN
issue-687	15	14	of	of	ADP
issue-687	15	15	the	the	DET
issue-687	15	16	categories	category	NOUN
issue-687	15	17	“	"	PUNCT
issue-687	15	18	liabilities	liability	NOUN
issue-687	15	19	”	"	PUNCT
issue-687	15	20	,	,	PUNCT
issue-687	15	21	“	"	PUNCT
issue-687	15	22	debt	debt	NOUN
issue-687	15	23	”	"	PUNCT
issue-687	15	24	and	and	CCONJ
issue-687	15	25	“	"	PUNCT
issue-687	15	26	settlements	settlement	NOUN
issue-687	15	27	”	"	PUNCT
issue-687	15	28	was	be	AUX
issue-687	15	29	conducted	conduct	VERB
issue-687	15	30	.	.	PUNCT
issue-687	16	1	it	it	PRON
issue-687	16	2	is	be	AUX
issue-687	16	3	proved	prove	VERB
issue-687	16	4	that	that	SCONJ
issue-687	16	5	all	all	DET
issue-687	16	6	current	current	ADJ
issue-687	16	7	liabilities	liability	NOUN
issue-687	16	8	are	be	AUX
issue-687	16	9	divided	divide	VERB
issue-687	16	10	into	into	ADP
issue-687	16	11	real	real	ADJ
issue-687	16	12	and	and	CCONJ
issue-687	16	13	potential	potential	ADJ
issue-687	16	14	ones	one	NOUN
issue-687	16	15	.	.	PUNCT
issue-687	17	1	the	the	DET
issue-687	17	2	order	order	NOUN
issue-687	17	3	of	of	ADP
issue-687	17	4	displaying	display	VERB
issue-687	17	5	information	information	NOUN
issue-687	17	6	about	about	ADP
issue-687	17	7	current	current	ADJ
issue-687	17	8	liabilities	liability	NOUN
issue-687	17	9	at	at	ADP
issue-687	17	10	all	all	DET
issue-687	17	11	stages	stage	NOUN
issue-687	17	12	of	of	ADP
issue-687	17	13	the	the	DET
issue-687	17	14	accounting	accounting	NOUN
issue-687	17	15	process	process	NOUN
issue-687	17	16	is	be	AUX
issue-687	17	17	substantiated	substantiate	VERB
issue-687	17	18	.	.	PUNCT
issue-687	18	1	it	it	PRON
issue-687	18	2	is	be	AUX
issue-687	18	3	confirmed	confirm	VERB
issue-687	18	4	that	that	SCONJ
issue-687	18	5	the	the	DET
issue-687	18	6	basis	basis	NOUN
issue-687	18	7	of	of	ADP
issue-687	18	8	the	the	DET
issue-687	18	9	management	management	NOUN
issue-687	18	10	accounting	account	VERB
issue-687	18	11	for	for	ADP
issue-687	18	12	the	the	DET
issue-687	18	13	attracted	attract	VERB
issue-687	18	14	capital	capital	NOUN
issue-687	18	15	is	be	AUX
issue-687	18	16	the	the	DET
issue-687	18	17	primary	primary	ADJ
issue-687	18	18	documents	document	NOUN
issue-687	18	19	,	,	PUNCT
issue-687	18	20	accounting	accounting	NOUN
issue-687	18	21	data	datum	NOUN
issue-687	18	22	,	,	PUNCT
issue-687	18	23	and	and	CCONJ
issue-687	18	24	generalized	generalized	ADJ
issue-687	18	25	forms	form	NOUN
issue-687	18	26	of	of	ADP
issue-687	18	27	internal	internal	ADJ
issue-687	18	28	and	and	CCONJ
issue-687	18	29	external	external	ADJ
issue-687	18	30	reporting	reporting	NOUN
issue-687	18	31	.	.	PUNCT
issue-687	19	1	practical	practical	ADJ
issue-687	19	2	implication	implication	NOUN
issue-687	19	3	.	.	PUNCT
issue-687	20	1	the	the	DET
issue-687	20	2	analytical	analytical	ADJ
issue-687	20	3	data	datum	NOUN
issue-687	20	4	of	of	ADP
issue-687	20	5	the	the	DET
issue-687	20	6	composition	composition	NOUN
issue-687	20	7	and	and	CCONJ
issue-687	20	8	the	the	DET
issue-687	20	9	structure	structure	NOUN
issue-687	20	10	of	of	ADP
issue-687	20	11	attracted	attract	VERB
issue-687	20	12	capital	capital	NOUN
issue-687	20	13	of	of	ADP
issue-687	20	14	agricultural	agricultural	ADJ
issue-687	20	15	enterprises	enterprise	NOUN
issue-687	20	16	with	with	ADP
issue-687	20	17	detailed	detailed	ADJ
issue-687	20	18	analysis	analysis	NOUN
issue-687	20	19	of	of	ADP
issue-687	20	20	structure	structure	NOUN
issue-687	20	21	of	of	ADP
issue-687	20	22	current	current	ADJ
issue-687	20	23	liabilities	liability	NOUN
issue-687	20	24	are	be	AUX
issue-687	20	25	presented	present	VERB
issue-687	20	26	.	.	PUNCT
issue-687	21	1	it	it	PRON
issue-687	21	2	is	be	AUX
issue-687	21	3	confirmed	confirm	VERB
issue-687	21	4	that	that	SCONJ
issue-687	21	5	liabilities	liability	NOUN
issue-687	21	6	occupy	occupy	VERB
issue-687	21	7	a	a	DET
issue-687	21	8	significant	significant	ADJ
issue-687	21	9	share	share	NOUN
issue-687	21	10	in	in	ADP
issue-687	21	11	the	the	DET
issue-687	21	12	structure	structure	NOUN
issue-687	21	13	of	of	ADP
issue-687	21	14	capital	capital	NOUN
issue-687	21	15	and	and	CCONJ
issue-687	21	16	are	be	AUX
issue-687	21	17	a	a	DET
issue-687	21	18	source	source	NOUN
issue-687	21	19	of	of	ADP
issue-687	21	20	economic	economic	ADJ
issue-687	21	21	activity	activity	NOUN
issue-687	21	22	financing	financing	NOUN
issue-687	21	23	of	of	ADP
issue-687	21	24	enterprises	enterprise	NOUN
issue-687	21	25	.	.	PUNCT
issue-687	22	1	it	it	PRON
issue-687	22	2	is	be	AUX
issue-687	22	3	determined	determined	ADJ
issue-687	22	4	that	that	SCONJ
issue-687	22	5	not	not	PART
issue-687	22	6	all	all	DET
issue-687	22	7	liabilities	liability	NOUN
issue-687	22	8	arising	arise	VERB
issue-687	22	9	in	in	ADP
issue-687	22	10	civil	civil	ADJ
issue-687	22	11	and	and	CCONJ
issue-687	22	12	commercial	commercial	ADJ
issue-687	22	13	law	law	NOUN
issue-687	22	14	are	be	AUX
issue-687	22	15	recorded	record	VERB
issue-687	22	16	in	in	ADP
issue-687	22	17	the	the	DET
issue-687	22	18	accounts	account	NOUN
issue-687	22	19	.	.	PUNCT
issue-687	23	1	we	we	PRON
issue-687	23	2	substantiated	substantiate	VERB
issue-687	23	3	the	the	DET
issue-687	23	4	characteristic	characteristic	ADJ
issue-687	23	5	features	feature	NOUN
issue-687	23	6	of	of	ADP
issue-687	23	7	liabilities	liability	NOUN
issue-687	23	8	.	.	PUNCT
issue-687	24	1	it	it	PRON
issue-687	24	2	is	be	AUX
issue-687	24	3	determined	determined	ADJ
issue-687	24	4	that	that	SCONJ
issue-687	24	5	all	all	DET
issue-687	24	6	liabilities	liability	NOUN
issue-687	24	7	that	that	PRON
issue-687	24	8	are	be	AUX
issue-687	24	9	the	the	DET
issue-687	24	10	subject	subject	NOUN
issue-687	24	11	of	of	ADP
issue-687	24	12	accounting	accounting	NOUN
issue-687	24	13	are	be	AUX
issue-687	24	14	legal	legal	ADJ
issue-687	24	15	and	and	CCONJ
issue-687	24	16	economical	economical	ADJ
issue-687	24	17	.	.	PUNCT
issue-687	25	1	the	the	DET
issue-687	25	2	opinion	opinion	NOUN
issue-687	25	3	on	on	ADP
issue-687	25	4	the	the	DET
issue-687	25	5	content	content	NOUN
issue-687	25	6	of	of	ADP
issue-687	25	7	the	the	DET
issue-687	25	8	definition	definition	NOUN
issue-687	25	9	of	of	ADP
issue-687	25	10	“	"	PUNCT
issue-687	25	11	commitment	commitment	NOUN
issue-687	25	12	”	"	PUNCT
issue-687	25	13	is	be	AUX
issue-687	25	14	taken	take	VERB
issue-687	25	15	into	into	ADP
issue-687	25	16	account	account	NOUN
issue-687	25	17	with	with	ADP
issue-687	25	18	the	the	DET
issue-687	25	19	accounting	accounting	NOUN
issue-687	25	20	,	,	PUNCT
issue-687	25	21	economic	economic	ADJ
issue-687	25	22	,	,	PUNCT
issue-687	25	23	and	and	CCONJ
issue-687	25	24	legal	legal	ADJ
issue-687	25	25	constituents	constituent	NOUN
issue-687	25	26	.	.	PUNCT
issue-687	26	1	as	as	ADP
issue-687	26	2	a	a	DET
issue-687	26	3	result	result	NOUN
issue-687	26	4	of	of	ADP
issue-687	26	5	the	the	DET
issue-687	26	6	study	study	NOUN
issue-687	26	7	of	of	ADP
issue-687	26	8	foreign	foreign	ADJ
issue-687	26	9	experience	experience	NOUN
issue-687	26	10	in	in	ADP
issue-687	26	11	the	the	DET
issue-687	26	12	classification	classification	NOUN
issue-687	26	13	of	of	ADP
issue-687	26	14	current	current	ADJ
issue-687	26	15	liabilities	liability	NOUN
issue-687	26	16	,	,	PUNCT
issue-687	26	17	the	the	DET
issue-687	26	18	author	author	NOUN
issue-687	26	19	’s	’s	PART
issue-687	26	20	interpretation	interpretation	NOUN
issue-687	26	21	of	of	ADP
issue-687	26	22	the	the	DET
issue-687	26	23	classification	classification	NOUN
issue-687	26	24	of	of	ADP
issue-687	26	25	current	current	ADJ
issue-687	26	26	liabilities	liability	NOUN
issue-687	26	27	is	be	AUX
issue-687	26	28	presented	present	VERB
issue-687	26	29	.	.	PUNCT
issue-687	27	1	value	value	NOUN
issue-687	27	2	/	/	SYM
issue-687	27	3	originality	originality	NOUN
issue-687	27	4	.	.	PUNCT
issue-687	28	1	an	an	DET
issue-687	28	2	important	important	ADJ
issue-687	28	3	objective	objective	NOUN
issue-687	28	4	for	for	ADP
issue-687	28	5	the	the	DET
issue-687	28	6	management	management	NOUN
issue-687	28	7	system	system	NOUN
issue-687	28	8	is	be	AUX
issue-687	28	9	the	the	DET
issue-687	28	10	objective	objective	ADJ
issue-687	28	11	classification	classification	NOUN
issue-687	28	12	of	of	ADP
issue-687	28	13	liabilities	liability	NOUN
issue-687	28	14	,	,	PUNCT
issue-687	28	15	their	their	PRON
issue-687	28	16	assessment	assessment	NOUN
issue-687	28	17	and	and	CCONJ
issue-687	28	18	reliability	reliability	NOUN
issue-687	28	19	of	of	ADP
issue-687	28	20	accounting	accounting	NOUN
issue-687	28	21	.	.	PUNCT
issue-687	29	1	it	it	PRON
issue-687	29	2	is	be	AUX
issue-687	29	3	proposed	propose	VERB
issue-687	29	4	to	to	PART
issue-687	29	5	distinguish	distinguish	VERB
issue-687	29	6	certain	certain	ADJ
issue-687	29	7	classifications	classification	NOUN
issue-687	29	8	of	of	ADP
issue-687	29	9	current	current	ADJ
issue-687	29	10	liabilities	liability	NOUN
issue-687	29	11	for	for	ADP
issue-687	29	12	the	the	DET
issue-687	29	13	purpose	purpose	NOUN
issue-687	29	14	of	of	ADP
issue-687	29	15	managing	manage	VERB
issue-687	29	16	borrowed	borrow	VERB
issue-687	29	17	capital	capital	NOUN
issue-687	29	18	in	in	ADP
issue-687	29	19	terms	term	NOUN
issue-687	29	20	of	of	ADP
issue-687	29	21	current	current	ADJ
issue-687	29	22	liabilities	liability	NOUN
issue-687	29	23	.	.	PUNCT
issue-687	30	1	key	key	ADJ
issue-687	30	2	words	word	NOUN
issue-687	30	3	:	:	PUNCT
issue-687	30	4	attracted	attract	VERB
issue-687	30	5	capital	capital	NOUN
issue-687	30	6	,	,	PUNCT
issue-687	30	7	indebtedness	indebtedness	NOUN
issue-687	30	8	,	,	PUNCT
issue-687	30	9	settlements	settlement	NOUN
issue-687	30	10	,	,	PUNCT
issue-687	30	11	current	current	ADJ
issue-687	30	12	liabilities	liability	NOUN
issue-687	30	13	,	,	PUNCT
issue-687	30	14	accounting	accounting	NOUN
issue-687	30	15	.	.	PUNCT
issue-687	31	1	jel	jel	PROPN
issue-687	31	2	classification	classification	PROPN
issue-687	31	3	:	:	PUNCT
issue-687	31	4	m21	m21	NOUN
issue-687	31	5	,	,	PUNCT
issue-687	31	6	m41	m41	NOUN
issue-687	31	7	1	1	NUM
issue-687	31	8	.	.	PUNCT
issue-687	32	1	introduction	introduction	NOUN
issue-687	32	2	in	in	ADP
issue-687	32	3	the	the	DET
issue-687	32	4	activities	activity	NOUN
issue-687	32	5	of	of	ADP
issue-687	32	6	business	business	NOUN
issue-687	32	7	entities	entity	NOUN
issue-687	32	8	inevitably	inevitably	ADV
issue-687	32	9	there	there	PRON
issue-687	32	10	are	be	VERB
issue-687	32	11	interconnections	interconnection	NOUN
issue-687	32	12	with	with	ADP
issue-687	32	13	different	different	ADJ
issue-687	32	14	contractors	contractor	NOUN
issue-687	32	15	.	.	PUNCT
issue-687	33	1	this	this	PRON
issue-687	33	2	is	be	AUX
issue-687	33	3	due	due	ADJ
issue-687	33	4	to	to	ADP
issue-687	33	5	the	the	DET
issue-687	33	6	requirements	requirement	NOUN
issue-687	33	7	of	of	ADP
issue-687	33	8	the	the	DET
issue-687	33	9	business	business	NOUN
issue-687	33	10	and	and	CCONJ
issue-687	33	11	the	the	DET
issue-687	33	12	market	market	NOUN
issue-687	33	13	.	.	PUNCT
issue-687	34	1	there	there	PRON
issue-687	34	2	is	be	VERB
issue-687	34	3	the	the	DET
issue-687	34	4	implementation	implementation	NOUN
issue-687	34	5	of	of	ADP
issue-687	34	6	economic	economic	ADJ
issue-687	34	7	processes	process	NOUN
issue-687	34	8	and	and	CCONJ
issue-687	34	9	,	,	PUNCT
issue-687	34	10	as	as	ADP
issue-687	34	11	a	a	DET
issue-687	34	12	consequence	consequence	NOUN
issue-687	34	13	,	,	PUNCT
issue-687	34	14	the	the	DET
issue-687	34	15	emergence	emergence	NOUN
issue-687	34	16	of	of	ADP
issue-687	34	17	relationships	relationship	NOUN
issue-687	34	18	in	in	ADP
issue-687	34	19	the	the	DET
issue-687	34	20	middle	middle	NOUN
issue-687	34	21	of	of	ADP
issue-687	34	22	the	the	DET
issue-687	34	23	company	company	NOUN
issue-687	34	24	and	and	CCONJ
issue-687	34	25	beyond	beyond	ADP
issue-687	34	26	.	.	PUNCT
issue-687	35	1	in	in	ADP
issue-687	35	2	other	other	ADJ
issue-687	35	3	words	word	NOUN
issue-687	35	4	,	,	PUNCT
issue-687	35	5	in	in	ADP
issue-687	35	6	each	each	DET
issue-687	35	7	enterprise	enterprise	NOUN
issue-687	35	8	there	there	PRON
issue-687	35	9	are	be	VERB
issue-687	35	10	calculations	calculation	NOUN
issue-687	35	11	,	,	PUNCT
issue-687	35	12	it	it	PRON
issue-687	35	13	can	can	AUX
issue-687	35	14	baltic	baltic	PROPN
issue-687	35	15	journal	journal	PROPN
issue-687	35	16	of	of	ADP
issue-687	35	17	economic	economic	ADJ
issue-687	35	18	studies	study	NOUN
issue-687	35	19	160	160	NUM
issue-687	35	20	vol	vol	NOUN
issue-687	35	21	.	.	PROPN
issue-687	36	1	5	5	NUM
issue-687	36	2	,	,	PUNCT
issue-687	36	3	no	no	INTJ
issue-687	36	4	.	.	NOUN
issue-687	36	5	3	3	NUM
issue-687	36	6	,	,	PUNCT
issue-687	36	7	2019	2019	NUM
issue-687	36	8	have	have	VERB
issue-687	36	9	debts	debt	NOUN
issue-687	36	10	and	and	CCONJ
issue-687	36	11	certain	certain	ADJ
issue-687	36	12	liabilities	liability	NOUN
issue-687	36	13	to	to	ADP
issue-687	36	14	contractors	contractor	NOUN
issue-687	36	15	.	.	PUNCT
issue-687	37	1	the	the	DET
issue-687	37	2	state	state	NOUN
issue-687	37	3	of	of	ADP
issue-687	37	4	payments	payment	NOUN
issue-687	37	5	,	,	PUNCT
issue-687	37	6	the	the	DET
issue-687	37	7	timeliness	timeliness	NOUN
issue-687	37	8	of	of	ADP
issue-687	37	9	debt	debt	NOUN
issue-687	37	10	repayment	repayment	NOUN
issue-687	37	11	,	,	PUNCT
issue-687	37	12	the	the	DET
issue-687	37	13	completeness	completeness	NOUN
issue-687	37	14	and	and	CCONJ
issue-687	37	15	quality	quality	NOUN
issue-687	37	16	of	of	ADP
issue-687	37	17	performance	performance	NOUN
issue-687	37	18	of	of	ADP
issue-687	37	19	liabilities	liability	NOUN
issue-687	37	20	characterize	characterize	VERB
issue-687	37	21	the	the	DET
issue-687	37	22	business	business	NOUN
issue-687	37	23	reputation	reputation	NOUN
issue-687	37	24	of	of	ADP
issue-687	37	25	the	the	DET
issue-687	37	26	enterprise	enterprise	NOUN
issue-687	37	27	,	,	PUNCT
issue-687	37	28	its	its	PRON
issue-687	37	29	plateau	plateau	NOUN
issue-687	37	30	and	and	CCONJ
issue-687	37	31	credit	credit	NOUN
issue-687	37	32	,	,	PUNCT
issue-687	37	33	as	as	ADV
issue-687	37	34	well	well	ADV
issue-687	37	35	as	as	ADP
issue-687	37	36	financial	financial	ADJ
issue-687	37	37	stability	stability	NOUN
issue-687	37	38	in	in	ADP
issue-687	37	39	general	general	ADJ
issue-687	37	40	.	.	PUNCT
issue-687	38	1	therefore	therefore	ADV
issue-687	38	2	,	,	PUNCT
issue-687	38	3	it	it	PRON
issue-687	38	4	is	be	AUX
issue-687	38	5	important	important	ADJ
issue-687	38	6	not	not	PART
issue-687	38	7	whether	whether	SCONJ
issue-687	38	8	the	the	DET
issue-687	38	9	company	company	NOUN
issue-687	38	10	has	have	VERB
issue-687	38	11	an	an	DET
issue-687	38	12	obligation	obligation	NOUN
issue-687	38	13	,	,	PUNCT
issue-687	38	14	but	but	CCONJ
issue-687	38	15	what	what	PRON
issue-687	38	16	is	be	AUX
issue-687	38	17	its	its	PRON
issue-687	38	18	share	share	NOUN
issue-687	38	19	in	in	ADP
issue-687	38	20	the	the	DET
issue-687	38	21	attracted	attract	VERB
issue-687	38	22	capital	capital	NOUN
issue-687	38	23	and	and	CCONJ
issue-687	38	24	how	how	SCONJ
issue-687	38	25	to	to	PART
issue-687	38	26	implement	implement	VERB
issue-687	38	27	effective	effective	ADJ
issue-687	38	28	management	management	NOUN
issue-687	38	29	.	.	PUNCT
issue-687	39	1	in	in	ADP
issue-687	39	2	view	view	NOUN
issue-687	39	3	of	of	ADP
issue-687	39	4	this	this	PRON
issue-687	39	5	,	,	PUNCT
issue-687	39	6	the	the	DET
issue-687	39	7	significance	significance	NOUN
issue-687	39	8	for	for	ADP
issue-687	39	9	the	the	DET
issue-687	39	10	management	management	NOUN
issue-687	39	11	system	system	NOUN
issue-687	39	12	is	be	AUX
issue-687	39	13	the	the	DET
issue-687	39	14	semantic	semantic	ADJ
issue-687	39	15	load	load	NOUN
issue-687	39	16	,	,	PUNCT
issue-687	39	17	the	the	DET
issue-687	39	18	correct	correct	ADJ
issue-687	39	19	classification	classification	NOUN
issue-687	39	20	of	of	ADP
issue-687	39	21	liabilities	liability	NOUN
issue-687	39	22	,	,	PUNCT
issue-687	39	23	their	their	PRON
issue-687	39	24	assessment	assessment	NOUN
issue-687	39	25	,	,	PUNCT
issue-687	39	26	and	and	CCONJ
issue-687	39	27	reliability	reliability	NOUN
issue-687	39	28	of	of	ADP
issue-687	39	29	accounting	accounting	NOUN
issue-687	39	30	.	.	PUNCT
issue-687	40	1	2	2	X
issue-687	40	2	.	.	X
issue-687	40	3	brief	brief	ADJ
issue-687	40	4	literature	literature	PROPN
issue-687	40	5	review	review	VERB
issue-687	40	6	the	the	DET
issue-687	40	7	work	work	NOUN
issue-687	40	8	on	on	ADP
issue-687	40	9	the	the	DET
issue-687	40	10	content	content	NOUN
issue-687	40	11	of	of	ADP
issue-687	40	12	liabilities	liability	NOUN
issue-687	40	13	as	as	ADP
issue-687	40	14	an	an	DET
issue-687	40	15	object	object	NOUN
issue-687	40	16	of	of	ADP
issue-687	40	17	accounting	accounting	NOUN
issue-687	40	18	,	,	PUNCT
issue-687	40	19	analysis	analysis	NOUN
issue-687	40	20	,	,	PUNCT
issue-687	40	21	and	and	CCONJ
issue-687	40	22	control	control	NOUN
issue-687	40	23	deals	deal	NOUN
issue-687	40	24	with	with	ADP
issue-687	40	25	the	the	DET
issue-687	40	26	works	work	NOUN
issue-687	40	27	of	of	ADP
issue-687	40	28	many	many	ADJ
issue-687	40	29	domestic	domestic	ADJ
issue-687	40	30	scientists	scientist	NOUN
issue-687	40	31	,	,	PUNCT
issue-687	40	32	in	in	ADP
issue-687	40	33	particular	particular	ADJ
issue-687	40	34	:	:	PUNCT
issue-687	40	35	n.	n.	PROPN
issue-687	40	36	p.	p.	NOUN
issue-687	40	37	mykhaylyshyn	mykhaylyshyn	PROPN
issue-687	40	38	(	(	PUNCT
issue-687	40	39	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	40	40	,	,	PUNCT
issue-687	40	41	2012	2012	NUM
issue-687	40	42	)	)	PUNCT
issue-687	40	43	,	,	PUNCT
issue-687	40	44	o.	o.	PROPN
issue-687	40	45	o.	o.	PROPN
issue-687	40	46	zelenina	zelenina	PROPN
issue-687	40	47	(	(	PUNCT
issue-687	40	48	zelenina	zelenina	PROPN
issue-687	40	49	,	,	PUNCT
issue-687	40	50	2012	2012	NUM
issue-687	40	51	)	)	PUNCT
issue-687	40	52	,	,	PUNCT
issue-687	41	1	o.	o.	PROPN
issue-687	41	2	b.	b.	PROPN
issue-687	41	3	chornenka	chornenka	PROPN
issue-687	41	4	(	(	PUNCT
issue-687	41	5	chornenka	chornenka	ADJ
issue-687	41	6	,	,	PUNCT
issue-687	41	7	2017	2017	NUM
issue-687	41	8	)	)	PUNCT
issue-687	41	9	,	,	PUNCT
issue-687	41	10	n.	n.	PROPN
issue-687	41	11	v.	v.	ADP
issue-687	41	12	potryvaeva	potryvaeva	PROPN
issue-687	41	13	(	(	PUNCT
issue-687	41	14	potryvayeva	potryvayeva	PROPN
issue-687	41	15	,	,	PUNCT
issue-687	41	16	2016	2016	NUM
issue-687	41	17	)	)	PUNCT
issue-687	41	18	,	,	PUNCT
issue-687	41	19	o.	o.	PROPN
issue-687	41	20	m.	m.	PROPN
issue-687	41	21	petruk	petruk	PROPN
issue-687	41	22	(	(	PUNCT
issue-687	41	23	petruk	petruk	ADJ
issue-687	41	24	,	,	PUNCT
issue-687	41	25	2012	2012	NUM
issue-687	41	26	)	)	PUNCT
issue-687	41	27	,	,	PUNCT
issue-687	41	28	yu	yu	PROPN
issue-687	41	29	.	.	PROPN
issue-687	41	30	yu	yu	PROPN
issue-687	41	31	.	.	PUNCT
issue-687	42	1	myronova	myronova	PROPN
issue-687	42	2	(	(	PUNCT
issue-687	42	3	myronova	myronova	PROPN
issue-687	42	4	,	,	PUNCT
issue-687	42	5	2016	2016	NUM
issue-687	42	6	)	)	PUNCT
issue-687	42	7	,	,	PUNCT
issue-687	42	8	l.	l.	PROPN
issue-687	42	9	v.	v.	PROPN
issue-687	42	10	chyzhevska	chyzhevska	PROPN
issue-687	42	11	(	(	PUNCT
issue-687	42	12	chyzhevska	chyzhevska	ADJ
issue-687	42	13	,	,	PUNCT
issue-687	42	14	2011	2011	NUM
issue-687	42	15	)	)	PUNCT
issue-687	42	16	,	,	PUNCT
issue-687	42	17	n.	n.	PROPN
issue-687	42	18	r.	r.	PROPN
issue-687	42	19	dombrovska	dombrovska	PROPN
issue-687	42	20	(	(	PUNCT
issue-687	42	21	dombrovska	dombrovska	PROPN
issue-687	42	22	,	,	PUNCT
issue-687	42	23	2014	2014	NUM
issue-687	42	24	)	)	PUNCT
issue-687	42	25	,	,	PUNCT
issue-687	42	26	v.	v.	PROPN
issue-687	42	27	o.	o.	PROPN
issue-687	42	28	hanusych	hanusych	PROPN
issue-687	42	29	(	(	PUNCT
issue-687	42	30	hanusych	hanusych	PROPN
issue-687	42	31	,	,	PUNCT
issue-687	42	32	2015	2015	NUM
issue-687	42	33	)	)	PUNCT
issue-687	42	34	,	,	PUNCT
issue-687	42	35	v.	v.	ADP
issue-687	42	36	m.	m.	PROPN
issue-687	42	37	rasenko	rasenko	PROPN
issue-687	42	38	(	(	PUNCT
issue-687	42	39	rasenko	rasenko	ADJ
issue-687	42	40	,	,	PUNCT
issue-687	42	41	2012	2012	NUM
issue-687	42	42	)	)	PUNCT
issue-687	42	43	,	,	PUNCT
issue-687	43	1	l.	l.	PROPN
issue-687	43	2	l.	l.	PROPN
issue-687	43	3	gevlych	gevlych	PROPN
issue-687	43	4	(	(	PUNCT
issue-687	43	5	gevlych	gevlych	ADJ
issue-687	43	6	,	,	PUNCT
issue-687	43	7	2017	2017	NUM
issue-687	43	8	)	)	PUNCT
issue-687	43	9	,	,	PUNCT
issue-687	43	10	as	as	ADV
issue-687	43	11	well	well	ADV
issue-687	43	12	as	as	ADP
issue-687	43	13	significant	significant	ADJ
issue-687	43	14	contribution	contribution	NOUN
issue-687	43	15	to	to	ADP
issue-687	43	16	development	development	NOUN
issue-687	43	17	accounting	accounting	NOUN
issue-687	43	18	system	system	NOUN
issue-687	43	19	of	of	ADP
issue-687	43	20	liabilities	liability	NOUN
issue-687	43	21	is	be	AUX
issue-687	43	22	made	make	VERB
issue-687	43	23	by	by	ADP
issue-687	43	24	the	the	DET
issue-687	43	25	following	follow	VERB
issue-687	43	26	foreign	foreign	ADJ
issue-687	43	27	experts	expert	NOUN
issue-687	43	28	:	:	PUNCT
issue-687	43	29	shaіsta	shaіsta	PROPN
issue-687	43	30	wasiuzzaman	wasiuzzaman	NOUN
issue-687	43	31	(	(	PUNCT
issue-687	43	32	2015	2015	NUM
issue-687	43	33	)	)	PUNCT
issue-687	43	34	,	,	PUNCT
issue-687	43	35	ala’a	ala’a	X
issue-687	43	36	adden	adden	X
issue-687	43	37	abuhommous	abuhommous	ADJ
issue-687	43	38	(	(	PUNCT
issue-687	43	39	2017	2017	NUM
issue-687	43	40	)	)	PUNCT
issue-687	43	41	,	,	PUNCT
issue-687	43	42	jiri	jiri	PROPN
issue-687	43	43	chod	chod	PROPN
issue-687	43	44	(	(	PUNCT
issue-687	43	45	2017	2017	NUM
issue-687	43	46	)	)	PUNCT
issue-687	43	47	,	,	PUNCT
issue-687	43	48	katarzyna	katarzyna	PROPN
issue-687	43	49	świetla	świetla	PROPN
issue-687	43	50	(	(	PUNCT
issue-687	43	51	2015	2015	NUM
issue-687	43	52	)	)	PUNCT
issue-687	43	53	,	,	PUNCT
issue-687	43	54	richard	richard	PROPN
issue-687	43	55	barker	barker	PROPN
issue-687	43	56	and	and	CCONJ
issue-687	43	57	anne	anne	PROPN
issue-687	43	58	mcgeachin	mcgeachin	PROPN
issue-687	43	59	(	(	PUNCT
issue-687	43	60	2013	2013	NUM
issue-687	43	61	)	)	PUNCT
issue-687	43	62	.	.	PUNCT
issue-687	44	1	paying	pay	VERB
issue-687	44	2	tribute	tribute	NOUN
issue-687	44	3	to	to	ADP
issue-687	44	4	the	the	DET
issue-687	44	5	scientific	scientific	ADJ
issue-687	44	6	developments	development	NOUN
issue-687	44	7	in	in	ADP
issue-687	44	8	the	the	DET
issue-687	44	9	theory	theory	NOUN
issue-687	44	10	and	and	CCONJ
issue-687	44	11	practice	practice	NOUN
issue-687	44	12	of	of	ADP
issue-687	44	13	accounting	accounting	NOUN
issue-687	44	14	liabilities	liability	NOUN
issue-687	44	15	,	,	PUNCT
issue-687	44	16	some	some	DET
issue-687	44	17	aspects	aspect	NOUN
issue-687	44	18	require	require	VERB
issue-687	44	19	further	further	ADJ
issue-687	44	20	study	study	NOUN
issue-687	44	21	,	,	PUNCT
issue-687	44	22	systematization	systematization	NOUN
issue-687	44	23	,	,	PUNCT
issue-687	44	24	and	and	CCONJ
issue-687	44	25	clarification	clarification	NOUN
issue-687	44	26	.	.	PUNCT
issue-687	45	1	controversy	controversy	NOUN
issue-687	45	2	over	over	ADP
issue-687	45	3	the	the	DET
issue-687	45	4	essence	essence	NOUN
issue-687	45	5	of	of	ADP
issue-687	45	6	categorical	categorical	ADJ
issue-687	45	7	apparatus	apparatus	NOUN
issue-687	45	8	predetermines	predetermine	VERB
issue-687	45	9	the	the	DET
issue-687	45	10	need	need	NOUN
issue-687	45	11	for	for	ADP
issue-687	45	12	interpretation	interpretation	NOUN
issue-687	45	13	of	of	ADP
issue-687	45	14	liabilities	liability	NOUN
issue-687	45	15	from	from	ADP
issue-687	45	16	the	the	DET
issue-687	45	17	legal	legal	ADJ
issue-687	45	18	,	,	PUNCT
issue-687	45	19	economic	economic	ADJ
issue-687	45	20	and	and	CCONJ
issue-687	45	21	accounting	accounting	NOUN
issue-687	45	22	point	point	NOUN
issue-687	45	23	of	of	ADP
issue-687	45	24	view	view	NOUN
issue-687	45	25	.	.	PUNCT
issue-687	46	1	a	a	DET
issue-687	46	2	variety	variety	NOUN
issue-687	46	3	of	of	ADP
issue-687	46	4	classification	classification	NOUN
issue-687	46	5	criteria	criterion	NOUN
issue-687	46	6	for	for	ADP
issue-687	46	7	liabilities	liability	NOUN
issue-687	46	8	requires	require	VERB
issue-687	46	9	a	a	DET
issue-687	46	10	generalization	generalization	NOUN
issue-687	46	11	of	of	ADP
issue-687	46	12	their	their	PRON
issue-687	46	13	classification	classification	NOUN
issue-687	46	14	for	for	ADP
issue-687	46	15	the	the	DET
issue-687	46	16	needs	need	NOUN
issue-687	46	17	of	of	ADP
issue-687	46	18	users	user	NOUN
issue-687	46	19	of	of	ADP
issue-687	46	20	information	information	NOUN
issue-687	46	21	.	.	PUNCT
issue-687	47	1	different	different	ADJ
issue-687	47	2	approaches	approach	NOUN
issue-687	47	3	to	to	ADP
issue-687	47	4	recognizing	recognize	VERB
issue-687	47	5	liabilities	liability	NOUN
issue-687	47	6	require	require	VERB
issue-687	47	7	further	further	ADJ
issue-687	47	8	research	research	NOUN
issue-687	47	9	to	to	PART
issue-687	47	10	assess	assess	VERB
issue-687	47	11	their	their	PRON
issue-687	47	12	compliance	compliance	NOUN
issue-687	47	13	with	with	ADP
issue-687	47	14	accounting	accounting	NOUN
issue-687	47	15	principles	principle	NOUN
issue-687	47	16	(	(	PUNCT
issue-687	47	17	business	business	NOUN
issue-687	47	18	continuity	continuity	NOUN
issue-687	47	19	,	,	PUNCT
issue-687	47	20	historical	historical	ADJ
issue-687	47	21	(	(	PUNCT
issue-687	47	22	actual	actual	ADJ
issue-687	47	23	)	)	PUNCT
issue-687	47	24	cost	cost	NOUN
issue-687	47	25	and	and	CCONJ
issue-687	47	26	prudence	prudence	NOUN
issue-687	47	27	)	)	PUNCT
issue-687	47	28	.	.	PUNCT
issue-687	48	1	all	all	DET
issue-687	48	2	this	this	PRON
issue-687	48	3	testifies	testify	VERB
issue-687	48	4	to	to	ADP
issue-687	48	5	the	the	DET
issue-687	48	6	relevance	relevance	NOUN
issue-687	48	7	of	of	ADP
issue-687	48	8	the	the	DET
issue-687	48	9	chosen	choose	VERB
issue-687	48	10	topic	topic	NOUN
issue-687	48	11	of	of	ADP
issue-687	48	12	the	the	DET
issue-687	48	13	study	study	NOUN
issue-687	48	14	and	and	CCONJ
issue-687	48	15	the	the	DET
issue-687	48	16	need	need	NOUN
issue-687	48	17	for	for	ADP
issue-687	48	18	systematization	systematization	NOUN
issue-687	48	19	,	,	PUNCT
issue-687	48	20	refinement	refinement	NOUN
issue-687	48	21	,	,	PUNCT
issue-687	48	22	improvement	improvement	NOUN
issue-687	48	23	of	of	ADP
issue-687	48	24	the	the	DET
issue-687	48	25	theoretical	theoretical	ADJ
issue-687	48	26	and	and	CCONJ
issue-687	48	27	methodological	methodological	ADJ
issue-687	48	28	provisions	provision	NOUN
issue-687	48	29	of	of	ADP
issue-687	48	30	accounting	accounting	NOUN
issue-687	48	31	liabilities	liability	NOUN
issue-687	48	32	.	.	PUNCT
issue-687	49	1	3	3	X
issue-687	49	2	.	.	X
issue-687	49	3	current	current	ADJ
issue-687	49	4	liabilities	liability	NOUN
issue-687	49	5	in	in	ADP
issue-687	49	6	the	the	DET
issue-687	49	7	structure	structure	NOUN
issue-687	49	8	of	of	ADP
issue-687	49	9	attracted	attract	VERB
issue-687	49	10	capital	capital	NOUN
issue-687	49	11	to	to	PART
issue-687	49	12	reveal	reveal	VERB
issue-687	49	13	the	the	DET
issue-687	49	14	content	content	NOUN
issue-687	49	15	of	of	ADP
issue-687	49	16	the	the	DET
issue-687	49	17	topic	topic	NOUN
issue-687	49	18	under	under	ADP
issue-687	49	19	consideration	consideration	NOUN
issue-687	49	20	,	,	PUNCT
issue-687	49	21	first	first	ADV
issue-687	49	22	of	of	ADP
issue-687	49	23	all	all	PRON
issue-687	49	24	,	,	PUNCT
issue-687	49	25	we	we	PRON
issue-687	49	26	note	note	VERB
issue-687	49	27	that	that	SCONJ
issue-687	49	28	the	the	DET
issue-687	49	29	management	management	NOUN
issue-687	49	30	of	of	ADP
issue-687	49	31	capital	capital	NOUN
issue-687	49	32	–	–	PUNCT
issue-687	49	33	is	be	AUX
issue-687	49	34	the	the	DET
issue-687	49	35	adoption	adoption	NOUN
issue-687	49	36	of	of	ADP
issue-687	49	37	managerial	managerial	ADJ
issue-687	49	38	decisions	decision	NOUN
issue-687	49	39	related	relate	VERB
issue-687	49	40	to	to	ADP
issue-687	49	41	the	the	DET
issue-687	49	42	definition	definition	NOUN
issue-687	49	43	of	of	ADP
issue-687	49	44	the	the	DET
issue-687	49	45	optimal	optimal	ADJ
issue-687	49	46	sources	source	NOUN
issue-687	49	47	of	of	ADP
issue-687	49	48	its	its	PRON
issue-687	49	49	formation	formation	NOUN
issue-687	49	50	and	and	CCONJ
issue-687	49	51	the	the	DET
issue-687	49	52	policy	policy	NOUN
issue-687	49	53	of	of	ADP
issue-687	49	54	rational	rational	ADJ
issue-687	49	55	use	use	NOUN
issue-687	49	56	in	in	ADP
issue-687	49	57	the	the	DET
issue-687	49	58	process	process	NOUN
issue-687	49	59	of	of	ADP
issue-687	49	60	various	various	ADJ
issue-687	49	61	activities	activity	NOUN
issue-687	49	62	.	.	PUNCT
issue-687	50	1	the	the	DET
issue-687	50	2	research	research	NOUN
issue-687	50	3	of	of	ADP
issue-687	50	4	scientific	scientific	ADJ
issue-687	50	5	literature	literature	NOUN
issue-687	50	6	shows	show	VERB
issue-687	50	7	that	that	SCONJ
issue-687	50	8	the	the	DET
issue-687	50	9	term	term	NOUN
issue-687	50	10	“	"	PUNCT
issue-687	50	11	capital	capital	NOUN
issue-687	50	12	”	"	PUNCT
issue-687	50	13	has	have	VERB
issue-687	50	14	an	an	DET
issue-687	50	15	ambiguous	ambiguous	ADJ
issue-687	50	16	interpretation	interpretation	NOUN
issue-687	50	17	.	.	PUNCT
issue-687	51	1	in	in	ADP
issue-687	51	2	a	a	DET
issue-687	51	3	broader	broad	ADJ
issue-687	51	4	sense	sense	NOUN
issue-687	51	5	,	,	PUNCT
issue-687	51	6	capital	capital	NOUN
issue-687	51	7	is	be	AUX
issue-687	51	8	characterized	characterize	VERB
issue-687	51	9	as	as	ADP
issue-687	51	10	all	all	DET
issue-687	51	11	sources	source	NOUN
issue-687	51	12	of	of	ADP
issue-687	51	13	enterprise	enterprise	NOUN
issue-687	51	14	assets	asset	NOUN
issue-687	51	15	formation	formation	NOUN
issue-687	51	16	.	.	PUNCT
issue-687	52	1	hence	hence	ADV
issue-687	52	2	,	,	PUNCT
issue-687	52	3	this	this	DET
issue-687	52	4	definition	definition	NOUN
issue-687	52	5	is	be	AUX
issue-687	52	6	used	use	VERB
issue-687	52	7	in	in	ADP
issue-687	52	8	relation	relation	NOUN
issue-687	52	9	to	to	ADP
issue-687	52	10	both	both	DET
issue-687	52	11	sources	source	NOUN
issue-687	52	12	of	of	ADP
issue-687	52	13	capital	capital	NOUN
issue-687	52	14	formation	formation	NOUN
issue-687	52	15	and	and	CCONJ
issue-687	52	16	assets	asset	NOUN
issue-687	52	17	.	.	PUNCT
issue-687	53	1	characterizing	characterize	VERB
issue-687	53	2	the	the	DET
issue-687	53	3	sources	source	NOUN
issue-687	53	4	,	,	PUNCT
issue-687	53	5	distinguished	distinguish	VERB
issue-687	53	6	by	by	ADP
issue-687	53	7	“	"	PUNCT
issue-687	53	8	passive	passive	ADJ
issue-687	53	9	capital	capital	NOUN
issue-687	53	10	”	"	PUNCT
issue-687	53	11	,	,	PUNCT
issue-687	53	12	which	which	PRON
issue-687	53	13	is	be	AUX
issue-687	53	14	divided	divide	VERB
issue-687	53	15	into	into	ADP
issue-687	53	16	own	own	ADJ
issue-687	53	17	and	and	CCONJ
issue-687	53	18	borrowed	borrow	VERB
issue-687	53	19	(	(	PUNCT
issue-687	53	20	borrowed	borrow	VERB
issue-687	53	21	)	)	PUNCT
issue-687	53	22	,	,	PUNCT
issue-687	53	23	and	and	CCONJ
issue-687	53	24	characterizing	characterize	VERB
issue-687	53	25	assets	asset	NOUN
issue-687	53	26	–	–	PUNCT
issue-687	53	27	about	about	ADP
issue-687	53	28	“	"	PUNCT
issue-687	53	29	active	active	ADJ
issue-687	53	30	capital	capital	NOUN
issue-687	53	31	”	"	PUNCT
issue-687	53	32	,	,	PUNCT
issue-687	53	33	dividing	divide	VERB
issue-687	53	34	it	it	PRON
issue-687	53	35	into	into	ADP
issue-687	53	36	main	main	ADJ
issue-687	53	37	(	(	PUNCT
issue-687	53	38	non	non	ADJ
issue-687	53	39	-	-	ADJ
issue-687	53	40	current	current	ADJ
issue-687	53	41	assets	asset	NOUN
issue-687	53	42	)	)	PUNCT
issue-687	53	43	and	and	CCONJ
issue-687	53	44	working	work	VERB
issue-687	53	45	capital	capital	NOUN
issue-687	53	46	(	(	PUNCT
issue-687	53	47	stocks	stock	NOUN
issue-687	53	48	,	,	PUNCT
issue-687	53	49	cash	cash	NOUN
issue-687	53	50	,	,	PUNCT
issue-687	53	51	accounts	account	VERB
issue-687	53	52	receivable	receivable	ADJ
issue-687	53	53	,	,	PUNCT
issue-687	53	54	etc	etc	X
issue-687	53	55	.	.	X
issue-687	53	56	)	)	PUNCT
issue-687	53	57	.	.	PUNCT
issue-687	54	1	in	in	ADP
issue-687	54	2	a	a	DET
issue-687	54	3	more	more	ADV
issue-687	54	4	narrow	narrow	ADJ
issue-687	54	5	definition	definition	NOUN
issue-687	54	6	of	of	ADP
issue-687	54	7	capital	capital	NOUN
issue-687	54	8	–	–	PUNCT
issue-687	54	9	it	it	PRON
issue-687	54	10	is	be	AUX
issue-687	54	11	expressed	express	VERB
issue-687	54	12	in	in	ADP
issue-687	54	13	the	the	DET
issue-687	54	14	value	value	NOUN
issue-687	54	15	of	of	ADP
issue-687	54	16	fixed	fix	VERB
issue-687	54	17	and	and	CCONJ
issue-687	54	18	working	working	NOUN
issue-687	54	19	capital	capital	NOUN
issue-687	54	20	.	.	PUNCT
issue-687	55	1	in	in	ADP
issue-687	55	2	this	this	DET
issue-687	55	3	case	case	NOUN
issue-687	55	4	,	,	PUNCT
issue-687	55	5	capital	capital	NOUN
issue-687	55	6	as	as	ADP
issue-687	55	7	aggregate	aggregate	ADJ
issue-687	55	8	resources	resource	NOUN
issue-687	55	9	used	use	VERB
issue-687	55	10	in	in	ADP
issue-687	55	11	business	business	NOUN
issue-687	55	12	represents	represent	VERB
issue-687	55	13	its	its	PRON
issue-687	55	14	material	material	NOUN
issue-687	55	15	and	and	CCONJ
issue-687	55	16	material	material	ADJ
issue-687	55	17	basis	basis	NOUN
issue-687	55	18	.	.	PUNCT
issue-687	56	1	shaista	shaista	PROPN
issue-687	56	2	wasiuzzaman	wasiuzzaman	PROPN
issue-687	56	3	determines	determine	VERB
issue-687	56	4	that	that	SCONJ
issue-687	56	5	the	the	DET
issue-687	56	6	relationship	relationship	NOUN
issue-687	56	7	of	of	ADP
issue-687	56	8	working	work	VERB
issue-687	56	9	capital	capital	NOUN
issue-687	56	10	(	(	PUNCT
issue-687	56	11	and	and	CCONJ
issue-687	56	12	its	its	PRON
issue-687	56	13	components	component	NOUN
issue-687	56	14	)	)	PUNCT
issue-687	56	15	with	with	ADP
issue-687	56	16	profitability	profitability	NOUN
issue-687	56	17	may	may	AUX
issue-687	56	18	not	not	PART
issue-687	56	19	be	be	AUX
issue-687	56	20	as	as	ADV
issue-687	56	21	simple	simple	ADJ
issue-687	56	22	as	as	SCONJ
issue-687	56	23	it	it	PRON
issue-687	56	24	seems	seem	VERB
issue-687	56	25	and	and	CCONJ
issue-687	56	26	may	may	AUX
issue-687	56	27	be	be	AUX
issue-687	56	28	dependent	dependent	ADJ
issue-687	56	29	on	on	ADP
issue-687	56	30	other	other	ADJ
issue-687	56	31	influences	influence	NOUN
issue-687	56	32	such	such	ADJ
issue-687	56	33	as	as	ADP
issue-687	56	34	economic	economic	ADJ
issue-687	56	35	policy	policy	NOUN
issue-687	56	36	(	(	PUNCT
issue-687	56	37	wasiuzzaman	wasiuzzaman	NOUN
issue-687	56	38	,	,	PUNCT
issue-687	56	39	2015	2015	NUM
issue-687	56	40	)	)	PUNCT
issue-687	56	41	.	.	PUNCT
issue-687	57	1	the	the	DET
issue-687	57	2	disclosure	disclosure	NOUN
issue-687	57	3	of	of	ADP
issue-687	57	4	the	the	DET
issue-687	57	5	nature	nature	NOUN
issue-687	57	6	of	of	ADP
issue-687	57	7	capital	capital	NOUN
issue-687	57	8	and	and	CCONJ
issue-687	57	9	its	its	PRON
issue-687	57	10	characteristics	characteristic	NOUN
issue-687	57	11	are	be	AUX
issue-687	57	12	complicated	complicate	VERB
issue-687	57	13	by	by	ADP
issue-687	57	14	the	the	DET
issue-687	57	15	presence	presence	NOUN
issue-687	57	16	of	of	ADP
issue-687	57	17	many	many	ADJ
issue-687	57	18	classifications	classification	NOUN
issue-687	57	19	and	and	CCONJ
issue-687	57	20	types	type	NOUN
issue-687	57	21	of	of	ADP
issue-687	57	22	capital	capital	NOUN
issue-687	57	23	.	.	PUNCT
issue-687	58	1	in	in	ADP
issue-687	58	2	scientific	scientific	ADJ
issue-687	58	3	publications	publication	NOUN
issue-687	58	4	,	,	PUNCT
issue-687	58	5	there	there	PRON
issue-687	58	6	are	be	VERB
issue-687	58	7	discussions	discussion	NOUN
issue-687	58	8	about	about	ADP
issue-687	58	9	the	the	DET
issue-687	58	10	nature	nature	NOUN
issue-687	58	11	of	of	ADP
issue-687	58	12	borrowed	borrow	VERB
issue-687	58	13	and	and	CCONJ
issue-687	58	14	borrowed	borrow	VERB
issue-687	58	15	capital	capital	NOUN
issue-687	58	16	.	.	PUNCT
issue-687	59	1	all	all	PRON
issue-687	59	2	of	of	ADP
issue-687	59	3	this	this	PRON
issue-687	59	4	,	,	PUNCT
issue-687	59	5	in	in	ADP
issue-687	59	6	our	our	PRON
issue-687	59	7	opinion	opinion	NOUN
issue-687	59	8	,	,	PUNCT
issue-687	59	9	is	be	AUX
issue-687	59	10	explained	explain	VERB
issue-687	59	11	by	by	ADP
issue-687	59	12	the	the	DET
issue-687	59	13	linguistic	linguistic	ADJ
issue-687	59	14	characteristics	characteristic	NOUN
issue-687	59	15	of	of	ADP
issue-687	59	16	terminology	terminology	NOUN
issue-687	59	17	.	.	PUNCT
issue-687	60	1	to	to	PART
issue-687	60	2	understand	understand	VERB
issue-687	60	3	the	the	DET
issue-687	60	4	essence	essence	NOUN
issue-687	60	5	of	of	ADP
issue-687	60	6	these	these	DET
issue-687	60	7	concepts	concept	NOUN
issue-687	60	8	,	,	PUNCT
issue-687	60	9	we	we	PRON
issue-687	60	10	turn	turn	VERB
issue-687	60	11	to	to	ADP
issue-687	60	12	the	the	DET
issue-687	60	13	academic	academic	ADJ
issue-687	60	14	explanatory	explanatory	PROPN
issue-687	60	15	dictionary	dictionary	PROPN
issue-687	60	16	.	.	PUNCT
issue-687	61	1	involve	involve	VERB
issue-687	61	2	means	mean	NOUN
issue-687	61	3	to	to	PART
issue-687	61	4	use	use	VERB
issue-687	61	5	something	something	PRON
issue-687	61	6	somewhere	somewhere	ADV
issue-687	61	7	,	,	PUNCT
issue-687	61	8	and	and	CCONJ
issue-687	61	9	borrow	borrow	VERB
issue-687	61	10	–	–	PUNCT
issue-687	61	11	to	to	PART
issue-687	61	12	borrow	borrow	VERB
issue-687	61	13	something	something	PRON
issue-687	61	14	from	from	ADP
issue-687	61	15	someone	someone	PRON
issue-687	61	16	;	;	PUNCT
issue-687	61	17	take	take	VERB
issue-687	61	18	something	something	PRON
issue-687	61	19	for	for	ADP
issue-687	61	20	someone	someone	PRON
issue-687	61	21	in	in	ADP
issue-687	61	22	temporary	temporary	ADJ
issue-687	61	23	use	use	NOUN
issue-687	61	24	;	;	PUNCT
issue-687	61	25	to	to	PART
issue-687	61	26	give	give	VERB
issue-687	61	27	something	something	PRON
issue-687	61	28	to	to	ADP
issue-687	61	29	someone	someone	PRON
issue-687	61	30	else	else	ADV
issue-687	61	31	(	(	PUNCT
issue-687	61	32	academic	academic	ADJ
issue-687	61	33	explanatory	explanatory	ADJ
issue-687	61	34	dictionary	dictionary	PROPN
issue-687	61	35	)	)	PUNCT
issue-687	61	36	.	.	PUNCT
issue-687	62	1	the	the	DET
issue-687	62	2	substantiation	substantiation	NOUN
issue-687	62	3	of	of	ADP
issue-687	62	4	the	the	DET
issue-687	62	5	essence	essence	NOUN
issue-687	62	6	of	of	ADP
issue-687	62	7	the	the	DET
issue-687	62	8	enterprise	enterprise	NOUN
issue-687	62	9	capital	capital	NOUN
issue-687	62	10	is	be	AUX
issue-687	62	11	closely	closely	ADV
issue-687	62	12	connected	connect	VERB
issue-687	62	13	with	with	ADP
issue-687	62	14	the	the	DET
issue-687	62	15	definition	definition	NOUN
issue-687	62	16	of	of	ADP
issue-687	62	17	its	its	PRON
issue-687	62	18	composition	composition	NOUN
issue-687	62	19	and	and	CCONJ
issue-687	62	20	structure	structure	NOUN
issue-687	62	21	,	,	PUNCT
issue-687	62	22	as	as	SCONJ
issue-687	62	23	evidenced	evidence	VERB
issue-687	62	24	by	by	ADP
issue-687	62	25	statistical	statistical	ADJ
issue-687	62	26	data	datum	NOUN
issue-687	62	27	(	(	PUNCT
issue-687	62	28	table	table	NOUN
issue-687	62	29	1	1	NUM
issue-687	62	30	)	)	PUNCT
issue-687	62	31	.	.	PUNCT
issue-687	63	1	according	accord	VERB
issue-687	63	2	to	to	ADP
issue-687	63	3	the	the	DET
issue-687	63	4	state	state	NOUN
issue-687	63	5	statistics	statistic	NOUN
issue-687	63	6	service	service	NOUN
issue-687	63	7	of	of	ADP
issue-687	63	8	ukraine	ukraine	NOUN
issue-687	63	9	,	,	PUNCT
issue-687	63	10	there	there	PRON
issue-687	63	11	is	be	VERB
issue-687	63	12	a	a	DET
issue-687	63	13	situation	situation	NOUN
issue-687	63	14	of	of	ADP
issue-687	63	15	annual	annual	ADJ
issue-687	63	16	growth	growth	NOUN
issue-687	63	17	in	in	ADP
issue-687	63	18	the	the	DET
issue-687	63	19	size	size	NOUN
issue-687	63	20	of	of	ADP
issue-687	63	21	current	current	ADJ
issue-687	63	22	liabilities	liability	NOUN
issue-687	63	23	of	of	ADP
issue-687	63	24	enterprises	enterprise	NOUN
issue-687	63	25	in	in	ADP
issue-687	63	26	all	all	DET
issue-687	63	27	sectors	sector	NOUN
issue-687	63	28	of	of	ADP
issue-687	63	29	the	the	DET
issue-687	63	30	economy	economy	NOUN
issue-687	63	31	(	(	PUNCT
issue-687	63	32	figure	figure	NOUN
issue-687	63	33	1	1	NUM
issue-687	63	34	)	)	PUNCT
issue-687	63	35	.	.	PUNCT
issue-687	64	1	this	this	DET
issue-687	64	2	situation	situation	NOUN
issue-687	64	3	shows	show	VERB
issue-687	64	4	that	that	SCONJ
issue-687	64	5	entrepreneurs	entrepreneur	NOUN
issue-687	64	6	do	do	AUX
issue-687	64	7	not	not	PART
issue-687	64	8	have	have	VERB
issue-687	64	9	their	their	PRON
issue-687	64	10	own	own	ADJ
issue-687	64	11	funds	fund	NOUN
issue-687	64	12	to	to	PART
issue-687	64	13	ensure	ensure	VERB
issue-687	64	14	the	the	DET
issue-687	64	15	continuity	continuity	NOUN
issue-687	64	16	of	of	ADP
issue-687	64	17	activities	activity	NOUN
issue-687	64	18	and	and	CCONJ
issue-687	64	19	are	be	AUX
issue-687	64	20	forced	force	VERB
issue-687	64	21	to	to	PART
issue-687	64	22	resort	resort	VERB
issue-687	64	23	to	to	ADP
issue-687	64	24	external	external	ADJ
issue-687	64	25	sources	source	NOUN
issue-687	64	26	.	.	PUNCT
issue-687	65	1	as	as	ADP
issue-687	65	2	n.p	n.p	PROPN
issue-687	65	3	.	.	PROPN
issue-687	65	4	mykhailyshyn	mykhailyshyn	PROPN
issue-687	65	5	notes	note	NOUN
issue-687	65	6	,	,	PUNCT
issue-687	65	7	the	the	DET
issue-687	65	8	presence	presence	NOUN
issue-687	65	9	of	of	ADP
issue-687	65	10	obligations	obligation	NOUN
issue-687	65	11	is	be	AUX
issue-687	65	12	considered	consider	VERB
issue-687	65	13	a	a	DET
issue-687	65	14	normal	normal	ADJ
issue-687	65	15	state	state	NOUN
issue-687	65	16	of	of	ADP
issue-687	65	17	any	any	DET
issue-687	65	18	operating	operate	VERB
issue-687	65	19	company	company	NOUN
issue-687	65	20	since	since	SCONJ
issue-687	65	21	they	they	PRON
issue-687	65	22	are	be	AUX
issue-687	65	23	the	the	DET
issue-687	65	24	basis	basis	NOUN
issue-687	65	25	of	of	ADP
issue-687	65	26	the	the	DET
issue-687	65	27	relationship	relationship	NOUN
issue-687	65	28	between	between	ADP
issue-687	65	29	economic	economic	ADJ
issue-687	65	30	entities	entity	NOUN
issue-687	65	31	(	(	PUNCT
issue-687	65	32	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	65	33	,	,	PUNCT
issue-687	65	34	2012	2012	NUM
issue-687	65	35	)	)	PUNCT
issue-687	65	36	.	.	PUNCT
issue-687	66	1	in	in	ADP
issue-687	66	2	addition	addition	NOUN
issue-687	66	3	,	,	PUNCT
issue-687	66	4	the	the	DET
issue-687	66	5	firm	firm	NOUN
issue-687	66	6	’s	’s	PART
issue-687	66	7	management	management	NOUN
issue-687	66	8	should	should	AUX
issue-687	66	9	be	be	AUX
issue-687	66	10	aware	aware	ADJ
issue-687	66	11	of	of	ADP
issue-687	66	12	the	the	DET
issue-687	66	13	importance	importance	NOUN
issue-687	66	14	of	of	ADP
issue-687	66	15	trade	trade	NOUN
issue-687	66	16	credit	credit	NOUN
issue-687	66	17	to	to	PART
issue-687	66	18	finance	finance	VERB
issue-687	66	19	sales	sale	NOUN
issue-687	66	20	growth	growth	NOUN
issue-687	66	21	(	(	PUNCT
issue-687	66	22	abuhommous	abuhommous	ADJ
issue-687	66	23	,	,	PUNCT
issue-687	66	24	2017	2017	NUM
issue-687	66	25	)	)	PUNCT
issue-687	66	26	.	.	PUNCT
issue-687	67	1	a	a	DET
issue-687	67	2	supplier	supplier	NOUN
issue-687	67	3	who	who	PRON
issue-687	67	4	automatically	automatically	ADV
issue-687	67	5	monitors	monitor	VERB
issue-687	67	6	the	the	DET
issue-687	67	7	number	number	NOUN
issue-687	67	8	of	of	ADP
issue-687	67	9	orders	order	NOUN
issue-687	67	10	...	...	PUNCT
issue-687	67	11	may	may	AUX
issue-687	67	12	restrain	restrain	VERB
issue-687	67	13	the	the	DET
issue-687	67	14	risk	risk	NOUN
issue-687	67	15	of	of	ADP
issue-687	67	16	looking	look	VERB
issue-687	67	17	for	for	ADP
issue-687	67	18	seller	seller	NOUN
issue-687	67	19	behaviour	behaviour	NOUN
issue-687	67	20	with	with	ADP
issue-687	67	21	the	the	DET
issue-687	67	22	threat	threat	NOUN
issue-687	67	23	of	of	ADP
issue-687	67	24	more	more	ADV
issue-687	67	25	stringent	stringent	ADJ
issue-687	67	26	lending	lending	NOUN
issue-687	67	27	conditions	condition	NOUN
issue-687	67	28	.	.	PUNCT
issue-687	68	1	it	it	PRON
issue-687	68	2	provides	provide	VERB
issue-687	68	3	suppliers	supplier	NOUN
issue-687	68	4	with	with	ADP
issue-687	68	5	a	a	DET
issue-687	68	6	financial	financial	ADJ
issue-687	68	7	advantage	advantage	NOUN
issue-687	68	8	over	over	ADP
issue-687	68	9	banks	bank	NOUN
issue-687	68	10	...	...	PUNCT
issue-687	68	11	(	(	PUNCT
issue-687	68	12	chod	chod	PROPN
issue-687	68	13	,	,	PUNCT
issue-687	68	14	2017	2017	NUM
issue-687	68	15	)	)	PUNCT
issue-687	68	16	.	.	PUNCT
issue-687	69	1	in	in	ADP
issue-687	69	2	the	the	DET
issue-687	69	3	present	present	ADJ
issue-687	69	4	economy	economy	NOUN
issue-687	69	5	,	,	PUNCT
issue-687	69	6	it	it	PRON
issue-687	69	7	is	be	AUX
issue-687	69	8	essential	essential	ADJ
issue-687	69	9	to	to	PART
issue-687	69	10	access	access	VERB
issue-687	69	11	the	the	DET
issue-687	69	12	correct	correct	ADJ
issue-687	69	13	information	information	NOUN
issue-687	69	14	coming	come	VERB
issue-687	69	15	from	from	ADP
issue-687	69	16	the	the	DET
issue-687	69	17	market	market	NOUN
issue-687	69	18	.	.	PUNCT
issue-687	70	1	the	the	DET
issue-687	70	2	source	source	NOUN
issue-687	70	3	of	of	ADP
issue-687	70	4	such	such	ADJ
issue-687	70	5	information	information	NOUN
issue-687	70	6	is	be	AUX
issue-687	70	7	financial	financial	ADJ
issue-687	70	8	statements	statement	NOUN
issue-687	70	9	of	of	ADP
issue-687	70	10	entities	entity	NOUN
issue-687	70	11	,	,	PUNCT
issue-687	70	12	prepared	prepare	VERB
issue-687	70	13	in	in	ADP
issue-687	70	14	accordance	accordance	NOUN
issue-687	70	15	with	with	ADP
issue-687	70	16	accepted	accept	VERB
issue-687	70	17	accounting	accounting	NOUN
issue-687	70	18	principles	principle	NOUN
issue-687	70	19	and	and	CCONJ
issue-687	70	20	ethical	ethical	ADJ
issue-687	70	21	behaviour	behaviour	NOUN
issue-687	70	22	requirements	requirement	NOUN
issue-687	70	23	(	(	PUNCT
issue-687	70	24	katarzyna	katarzyna	PROPN
issue-687	70	25	,	,	PUNCT
issue-687	70	26	2015	2015	NUM
issue-687	70	27	)	)	PUNCT
issue-687	70	28	.	.	PUNCT
issue-687	71	1	baltic	baltic	PROPN
issue-687	71	2	journal	journal	PROPN
issue-687	71	3	of	of	ADP
issue-687	71	4	economic	economic	ADJ
issue-687	71	5	studies	study	NOUN
issue-687	71	6	161	161	NUM
issue-687	71	7	vol	vol	NOUN
issue-687	71	8	.	.	PROPN
issue-687	72	1	5	5	NUM
issue-687	72	2	,	,	PUNCT
issue-687	72	3	no	no	INTJ
issue-687	72	4	.	.	NOUN
issue-687	72	5	3	3	NUM
issue-687	72	6	,	,	PUNCT
issue-687	72	7	2019	2019	NUM
issue-687	72	8	table	table	NOUN
issue-687	72	9	1	1	NUM
issue-687	72	10	current	current	ADJ
issue-687	72	11	liabilities	liability	NOUN
issue-687	72	12	and	and	CCONJ
issue-687	72	13	support	support	NOUN
issue-687	72	14	of	of	ADP
issue-687	72	15	ukrainian	ukrainian	ADJ
issue-687	72	16	enterprises	enterprise	NOUN
issue-687	72	17	*	*	PUNCT
issue-687	72	18	current	current	ADJ
issue-687	72	19	liabilities	liability	NOUN
issue-687	72	20	and	and	CCONJ
issue-687	72	21	support	support	VERB
issue-687	72	22	state	state	NOUN
issue-687	72	23	on	on	ADP
issue-687	72	24	31.12	31.12	NUM
issue-687	72	25	.	.	PUNCT
issue-687	72	26	2012	2012	NUM
issue-687	72	27	31.12.2013	31.12.2013	NUM
issue-687	72	28	31.12.2014	31.12.2014	NUM
issue-687	72	29	31.12.2015	31.12.2015	NUM
issue-687	72	30	31.12.2016	31.12.2016	NUM
issue-687	72	31	uah	uah	NOUN
issue-687	72	32	million	million	NUM
issue-687	72	33	%	%	NOUN
issue-687	72	34	uah	uah	NOUN
issue-687	72	35	million	million	NUM
issue-687	72	36	%	%	NOUN
issue-687	72	37	uah	uah	NOUN
issue-687	72	38	million	million	NUM
issue-687	72	39	%	%	NOUN
issue-687	72	40	uah	uah	NOUN
issue-687	72	41	million	million	NUM
issue-687	72	42	%	%	NOUN
issue-687	72	43	uah	uah	NOUN
issue-687	72	44	million	million	NUM
issue-687	72	45	%	%	NOUN
issue-687	72	46	total	total	NOUN
issue-687	72	47	2472841,7	2472841,7	NOUN
issue-687	72	48	100	100	NUM
issue-687	72	49	2689338,2	2689338,2	NUM
issue-687	72	50	100	100	NUM
issue-687	72	51	3151253,0	3151253,0	NUM
issue-687	72	52	100	100	NUM
issue-687	72	53	4114903,2	4114903,2	NOUN
issue-687	72	54	100	100	NUM
issue-687	72	55	5846688,7	5846688,7	NUM
issue-687	72	56	100	100	NUM
issue-687	72	57	including	include	VERB
issue-687	72	58	:	:	PUNCT
issue-687	72	59	short	short	ADJ
issue-687	72	60	-	-	PUNCT
issue-687	72	61	term	term	NOUN
issue-687	72	62	bank	bank	NOUN
issue-687	72	63	credits	credit	NOUN
issue-687	72	64	316987,2	316987,2	PROPN
issue-687	72	65	13	13	NUM
issue-687	72	66	371760,5	371760,5	NUM
issue-687	72	67	14	14	NUM
issue-687	72	68	428243,2	428243,2	NOUN
issue-687	72	69	14	14	NUM
issue-687	72	70	455709,4	455709,4	NUM
issue-687	72	71	11	11	NUM
issue-687	72	72	496947,2	496947,2	NUM
issue-687	72	73	9	9	NUM
issue-687	72	74	current	current	ADJ
issue-687	72	75	debt	debt	NOUN
issue-687	72	76	for	for	ADP
issue-687	72	77	long	long	ADJ
issue-687	72	78	-	-	PUNCT
issue-687	72	79	term	term	NOUN
issue-687	72	80	liabilities	liability	NOUN
issue-687	72	81	90788,7	90788,7	NOUN
issue-687	72	82	4	4	NUM
issue-687	72	83	100649,8	100649,8	NUM
issue-687	72	84	3	3	NUM
issue-687	72	85	payables	payable	NOUN
issue-687	72	86	2065065,8	2065065,8	NUM
issue-687	72	87	83	83	NUM
issue-687	72	88	2169850,8	2169850,8	NUM
issue-687	72	89	81	81	NUM
issue-687	72	90	1733245,0	1733245,0	NUM
issue-687	72	91	55	55	NUM
issue-687	72	92	2196263,4	2196263,4	NUM
issue-687	72	93	53	53	NUM
issue-687	72	94	2587426,8	2587426,8	NUM
issue-687	72	95	44	44	NUM
issue-687	72	96	current	current	ADJ
issue-687	72	97	security	security	NOUN
issue-687	72	98	15166,8	15166,8	NUM
issue-687	72	99	1	1	NUM
issue-687	72	100	45794,7	45794,7	NUM
issue-687	72	101	1	1	NUM
issue-687	72	102	30456,8	30456,8	NUM
issue-687	72	103	1	1	NUM
issue-687	72	104	59357,8	59357,8	NUM
issue-687	72	105	1	1	NUM
issue-687	72	106	future	future	ADJ
issue-687	72	107	income	income	NOUN
issue-687	72	108	and	and	CCONJ
issue-687	72	109	deferred	defer	VERB
issue-687	72	110	commission	commission	NOUN
issue-687	72	111	income	income	NOUN
issue-687	72	112	from	from	ADP
issue-687	72	113	reinsurers	reinsurer	NOUN
issue-687	72	114	31910,3	31910,3	ADV
issue-687	72	115	1	1	NUM
issue-687	72	116	29025,8	29025,8	NUM
issue-687	72	117	1	1	NUM
issue-687	72	118	31486,1	31486,1	NUM
issue-687	72	119	1	1	NUM
issue-687	72	120	37109,7	37109,7	NUM
issue-687	72	121	1	1	NUM
issue-687	72	122	other	other	ADJ
issue-687	72	123	current	current	ADJ
issue-687	72	124	liabilities	liability	NOUN
issue-687	72	125	914944,3	914944,3	NOUN
issue-687	72	126	29	29	NUM
issue-687	72	127	1400987,5	1400987,5	NUM
issue-687	72	128	34	34	NUM
issue-687	72	129	2665847,2	2665847,2	NUM
issue-687	72	130	45	45	NUM
issue-687	72	131	*	*	PUNCT
issue-687	72	132	data	datum	NOUN
issue-687	72	133	are	be	AUX
issue-687	72	134	given	give	VERB
issue-687	72	135	without	without	ADP
issue-687	72	136	taking	take	VERB
issue-687	72	137	into	into	ADP
issue-687	72	138	account	account	NOUN
issue-687	72	139	the	the	DET
issue-687	72	140	results	result	NOUN
issue-687	72	141	of	of	ADP
issue-687	72	142	activity	activity	NOUN
issue-687	72	143	of	of	ADP
issue-687	72	144	banks	bank	NOUN
issue-687	72	145	and	and	CCONJ
issue-687	72	146	budgetary	budgetary	ADJ
issue-687	72	147	institutions	institution	NOUN
issue-687	72	148	on	on	ADP
issue-687	72	149	the	the	DET
issue-687	72	150	temporarily	temporarily	ADV
issue-687	72	151	occupied	occupy	VERB
issue-687	72	152	territory	territory	NOUN
issue-687	72	153	of	of	ADP
issue-687	72	154	the	the	DET
issue-687	72	155	autonomous	autonomous	PROPN
issue-687	72	156	republic	republic	NOUN
issue-687	72	157	of	of	ADP
issue-687	72	158	crimea	crimea	PROPN
issue-687	72	159	,	,	PUNCT
issue-687	72	160	the	the	DET
issue-687	72	161	city	city	NOUN
issue-687	72	162	of	of	ADP
issue-687	72	163	sevastopol	sevastopol	PROPN
issue-687	72	164	and	and	CCONJ
issue-687	72	165	part	part	NOUN
issue-687	72	166	of	of	ADP
issue-687	72	167	the	the	DET
issue-687	72	168	zone	zone	NOUN
issue-687	72	169	of	of	ADP
issue-687	72	170	anti	anti	ADJ
issue-687	72	171	-	-	ADJ
issue-687	72	172	terrorist	terrorist	ADJ
issue-687	72	173	operation	operation	NOUN
issue-687	72	174	source	source	NOUN
issue-687	72	175	:	:	PUNCT
issue-687	72	176	state	state	PROPN
issue-687	72	177	statistics	statistics	PROPN
issue-687	72	178	service	service	NOUN
issue-687	72	179	figure	figure	NOUN
issue-687	72	180	1	1	NUM
issue-687	72	181	.	.	PUNCT
issue-687	72	182	dynamics	dynamic	NOUN
issue-687	72	183	of	of	ADP
issue-687	72	184	current	current	ADJ
issue-687	72	185	obligations	obligation	NOUN
issue-687	72	186	of	of	ADP
issue-687	72	187	enterprises	enterprise	NOUN
issue-687	72	188	of	of	ADP
issue-687	72	189	ukraine	ukraine	NOUN
issue-687	72	190	,	,	PUNCT
issue-687	72	191	million	million	NUM
issue-687	72	192	uah	uah	ADJ
issue-687	72	193	source	source	NOUN
issue-687	72	194	:	:	PUNCT
issue-687	72	195	state	state	NOUN
issue-687	72	196	statistics	statistic	NOUN
issue-687	72	197	service	service	NOUN
issue-687	72	198	to	to	PART
issue-687	72	199	support	support	VERB
issue-687	72	200	the	the	DET
issue-687	72	201	given	give	VERB
issue-687	72	202	opinion	opinion	NOUN
issue-687	72	203	,	,	PUNCT
issue-687	72	204	we	we	PRON
issue-687	72	205	will	will	AUX
issue-687	72	206	present	present	VERB
issue-687	72	207	an	an	DET
issue-687	72	208	analysis	analysis	NOUN
issue-687	72	209	of	of	ADP
issue-687	72	210	the	the	DET
issue-687	72	211	composition	composition	NOUN
issue-687	72	212	and	and	CCONJ
issue-687	72	213	structure	structure	NOUN
issue-687	72	214	of	of	ADP
issue-687	72	215	the	the	DET
issue-687	72	216	liabilities	liability	NOUN
issue-687	72	217	of	of	ADP
issue-687	72	218	agricultural	agricultural	ADJ
issue-687	72	219	enterprises	enterprise	NOUN
issue-687	72	220	(	(	PUNCT
issue-687	72	221	table	table	NOUN
issue-687	72	222	2	2	NUM
issue-687	72	223	)	)	PUNCT
issue-687	72	224	.	.	PUNCT
issue-687	73	1	the	the	DET
issue-687	73	2	analysis	analysis	NOUN
issue-687	73	3	confirms	confirm	VERB
issue-687	73	4	that	that	SCONJ
issue-687	73	5	in	in	ADP
issue-687	73	6	today	today	NOUN
issue-687	73	7	’s	’s	PART
issue-687	73	8	situation	situation	NOUN
issue-687	73	9	,	,	PUNCT
issue-687	73	10	when	when	SCONJ
issue-687	73	11	currency	currency	NOUN
issue-687	73	12	fluctuations	fluctuation	NOUN
issue-687	73	13	occur	occur	VERB
issue-687	73	14	,	,	PUNCT
issue-687	73	15	enterprises	enterprise	NOUN
issue-687	73	16	operate	operate	VERB
issue-687	73	17	at	at	ADP
issue-687	73	18	risk	risk	NOUN
issue-687	73	19	,	,	PUNCT
issue-687	73	20	without	without	ADP
issue-687	73	21	the	the	DET
issue-687	73	22	involvement	involvement	NOUN
issue-687	73	23	of	of	ADP
issue-687	73	24	additional	additional	ADJ
issue-687	73	25	resources	resource	NOUN
issue-687	73	26	,	,	PUNCT
issue-687	73	27	it	it	PRON
issue-687	73	28	is	be	AUX
issue-687	73	29	impossible	impossible	ADJ
issue-687	73	30	to	to	PART
issue-687	73	31	carry	carry	VERB
issue-687	73	32	out	out	ADP
issue-687	73	33	activities	activity	NOUN
issue-687	73	34	.	.	PUNCT
issue-687	74	1	summarizing	summarize	VERB
issue-687	74	2	the	the	DET
issue-687	74	3	calculations	calculation	NOUN
issue-687	74	4	,	,	PUNCT
issue-687	74	5	the	the	DET
issue-687	74	6	data	datum	NOUN
issue-687	74	7	can	can	AUX
issue-687	74	8	be	be	AUX
issue-687	74	9	argued	argue	VERB
issue-687	74	10	that	that	SCONJ
issue-687	74	11	the	the	DET
issue-687	74	12	obligation	obligation	NOUN
issue-687	74	13	in	in	ADP
issue-687	74	14	the	the	DET
issue-687	74	15	structure	structure	NOUN
issue-687	74	16	of	of	ADP
issue-687	74	17	sources	source	NOUN
issue-687	74	18	of	of	ADP
issue-687	74	19	formation	formation	NOUN
issue-687	74	20	of	of	ADP
issue-687	74	21	the	the	DET
issue-687	74	22	property	property	NOUN
issue-687	74	23	of	of	ADP
issue-687	74	24	the	the	DET
issue-687	74	25	enterprises	enterprise	NOUN
issue-687	74	26	under	under	ADP
issue-687	74	27	study	study	NOUN
issue-687	74	28	occupies	occupie	NOUN
issue-687	74	29	from	from	ADP
issue-687	74	30	1	1	NUM
issue-687	74	31	%	%	NOUN
issue-687	74	32	to	to	PART
issue-687	74	33	76	76	NUM
issue-687	74	34	%	%	NOUN
issue-687	74	35	(	(	PUNCT
issue-687	74	36	figure	figure	NOUN
issue-687	74	37	2	2	NUM
issue-687	74	38	)	)	PUNCT
issue-687	74	39	.	.	PUNCT
issue-687	75	1	all	all	DET
issue-687	75	2	this	this	PRON
issue-687	75	3	again	again	ADV
issue-687	75	4	confirms	confirm	VERB
issue-687	75	5	the	the	DET
issue-687	75	6	objectivity	objectivity	NOUN
issue-687	75	7	of	of	ADP
issue-687	75	8	“	"	PUNCT
issue-687	75	9	attracting	attract	VERB
issue-687	75	10	resources	resource	NOUN
issue-687	75	11	from	from	ADP
issue-687	75	12	the	the	DET
issue-687	75	13	side	side	NOUN
issue-687	75	14	”	"	PUNCT
issue-687	75	15	but	but	CCONJ
issue-687	75	16	,	,	PUNCT
issue-687	75	17	at	at	ADP
issue-687	75	18	the	the	DET
issue-687	75	19	same	same	ADJ
issue-687	75	20	time	time	NOUN
issue-687	75	21	,	,	PUNCT
issue-687	75	22	it	it	PRON
issue-687	75	23	is	be	AUX
issue-687	75	24	necessary	necessary	ADJ
issue-687	75	25	to	to	PART
issue-687	75	26	manage	manage	VERB
issue-687	75	27	the	the	DET
issue-687	75	28	attracted	attract	VERB
issue-687	75	29	capital	capital	NOUN
issue-687	75	30	rationally	rationally	ADV
issue-687	75	31	.	.	PUNCT
issue-687	76	1	as	as	SCONJ
issue-687	76	2	we	we	PRON
issue-687	76	3	can	can	AUX
issue-687	76	4	see	see	VERB
issue-687	76	5	from	from	ADP
issue-687	76	6	figure	figure	NOUN
issue-687	76	7	2	2	NUM
issue-687	76	8	,	,	PUNCT
issue-687	76	9	attracted	attract	VERB
issue-687	76	10	capital	capital	NOUN
issue-687	76	11	,	,	PUNCT
issue-687	76	12	in	in	ADP
issue-687	76	13	the	the	DET
issue-687	76	14	form	form	NOUN
issue-687	76	15	of	of	ADP
issue-687	76	16	liabilities	liability	NOUN
issue-687	76	17	,	,	PUNCT
issue-687	76	18	is	be	AUX
issue-687	76	19	an	an	DET
issue-687	76	20	important	important	ADJ
issue-687	76	21	source	source	NOUN
issue-687	76	22	of	of	ADP
issue-687	76	23	financing	financing	NOUN
issue-687	76	24	of	of	ADP
issue-687	76	25	economic	economic	ADJ
issue-687	76	26	activities	activity	NOUN
issue-687	76	27	of	of	ADP
issue-687	76	28	enterprises	enterprise	NOUN
issue-687	76	29	,	,	PUNCT
issue-687	76	30	it	it	PRON
issue-687	76	31	significantly	significantly	ADV
issue-687	76	32	affects	affect	VERB
issue-687	76	33	their	their	PRON
issue-687	76	34	financial	financial	ADJ
issue-687	76	35	position	position	NOUN
issue-687	76	36	,	,	PUNCT
issue-687	76	37	and	and	CCONJ
issue-687	76	38	therefore	therefore	ADV
issue-687	76	39	,	,	PUNCT
issue-687	76	40	there	there	PRON
issue-687	76	41	is	be	VERB
issue-687	76	42	a	a	DET
issue-687	76	43	need	need	NOUN
issue-687	76	44	for	for	ADP
issue-687	76	45	efficient	efficient	ADJ
issue-687	76	46	management	management	NOUN
issue-687	76	47	of	of	ADP
issue-687	76	48	cash	cash	NOUN
issue-687	76	49	flows	flow	NOUN
issue-687	76	50	,	,	PUNCT
issue-687	76	51	settlement	settlement	NOUN
issue-687	76	52	operations	operation	NOUN
issue-687	76	53	,	,	PUNCT
issue-687	76	54	arrears	arrear	NOUN
issue-687	76	55	,	,	PUNCT
issue-687	76	56	etc	etc	X
issue-687	76	57	.	.	X
issue-687	76	58	from	from	ADP
issue-687	76	59	the	the	DET
issue-687	76	60	accounting	accounting	NOUN
issue-687	76	61	-	-	PUNCT
issue-687	76	62	economic	economic	ADJ
issue-687	76	63	point	point	NOUN
issue-687	76	64	of	of	ADP
issue-687	76	65	view	view	NOUN
issue-687	76	66	and	and	CCONJ
issue-687	76	67	from	from	ADP
issue-687	76	68	the	the	DET
issue-687	76	69	position	position	NOUN
issue-687	76	70	of	of	ADP
issue-687	76	71	management	management	NOUN
issue-687	76	72	,	,	PUNCT
issue-687	76	73	o.	o.	PROPN
issue-687	76	74	o.	o.	PROPN
issue-687	76	75	zelenina	zelenina	PROPN
issue-687	76	76	substantiated	substantiate	VERB
issue-687	76	77	the	the	DET
issue-687	76	78	need	need	NOUN
issue-687	76	79	to	to	PART
issue-687	76	80	withdraw	withdraw	VERB
issue-687	76	81	from	from	ADP
issue-687	76	82	the	the	DET
issue-687	76	83	stock	stock	NOUN
issue-687	76	84	of	of	ADP
issue-687	76	85	attracted	attract	VERB
issue-687	76	86	capital	capital	NOUN
issue-687	76	87	of	of	ADP
issue-687	76	88	third	third	ADJ
issue-687	76	89	-	-	PUNCT
issue-687	76	90	party	party	NOUN
issue-687	76	91	and	and	CCONJ
issue-687	76	92	loan	loan	NOUN
issue-687	76	93	capital	capital	NOUN
issue-687	76	94	.	.	PUNCT
issue-687	77	1	to	to	ADP
issue-687	77	2	third	third	ADJ
issue-687	77	3	-	-	PUNCT
issue-687	77	4	party	party	NOUN
issue-687	77	5	capital	capital	NOUN
issue-687	77	6	is	be	AUX
issue-687	77	7	assigned	assign	VERB
issue-687	77	8	–	–	PUNCT
issue-687	77	9	accounts	account	NOUN
issue-687	77	10	payable	payable	ADJ
issue-687	77	11	for	for	ADP
issue-687	77	12	goods	good	NOUN
issue-687	77	13	,	,	PUNCT
issue-687	77	14	works	work	NOUN
issue-687	77	15	,	,	PUNCT
issue-687	77	16	services	service	NOUN
issue-687	77	17	,	,	PUNCT
issue-687	77	18	advances	advance	NOUN
issue-687	77	19	received	receive	VERB
issue-687	77	20	deferred	deferred	ADJ
issue-687	77	21	payments	payment	NOUN
issue-687	77	22	,	,	PUNCT
issue-687	77	23	promissory	promissory	ADJ
issue-687	77	24	notes	note	NOUN
issue-687	77	25	issued	issue	VERB
issue-687	77	26	,	,	PUNCT
issue-687	77	27	settlement	settlement	NOUN
issue-687	77	28	liabilities	liability	NOUN
issue-687	77	29	,	,	PUNCT
issue-687	77	30	loans	loan	NOUN
issue-687	77	31	–	–	PUNCT
issue-687	77	32	long	long	ADJ
issue-687	77	33	-	-	PUNCT
issue-687	77	34	term	term	NOUN
issue-687	77	35	and	and	CCONJ
issue-687	77	36	short	short	ADJ
issue-687	77	37	-	-	PUNCT
issue-687	77	38	term	term	NOUN
issue-687	77	39	loans	loan	NOUN
issue-687	77	40	of	of	ADP
issue-687	77	41	financial	financial	ADJ
issue-687	77	42	institutions	institution	NOUN
issue-687	77	43	,	,	PUNCT
issue-687	77	44	bond	bond	NOUN
issue-687	77	45	loans	loan	NOUN
issue-687	77	46	,	,	PUNCT
issue-687	77	47	financial	financial	ADJ
issue-687	77	48	lease	lease	NOUN
issue-687	77	49	liabilities	liability	NOUN
issue-687	77	50	,	,	PUNCT
issue-687	77	51	turnaround	turnaround	VERB
issue-687	77	52	financial	financial	ADJ
issue-687	77	53	assistance	assistance	NOUN
issue-687	77	54	,	,	PUNCT
issue-687	77	55	funds	fund	NOUN
issue-687	77	56	received	receive	VERB
issue-687	77	57	as	as	ADP
issue-687	77	58	a	a	DET
issue-687	77	59	result	result	NOUN
issue-687	77	60	of	of	ADP
issue-687	77	61	factoring	factoring	NOUN
issue-687	77	62	transactions	transaction	NOUN
issue-687	77	63	(	(	PUNCT
issue-687	77	64	zelenina	zelenina	NOUN
issue-687	77	65	,	,	PUNCT
issue-687	77	66	2012	2012	NUM
issue-687	77	67	)	)	PUNCT
issue-687	77	68	.	.	PUNCT
issue-687	78	1	the	the	DET
issue-687	78	2	author	author	NOUN
issue-687	78	3	’s	’s	PART
issue-687	78	4	opinion	opinion	NOUN
issue-687	78	5	is	be	AUX
issue-687	78	6	justified	justify	VERB
issue-687	78	7	,	,	PUNCT
issue-687	78	8	as	as	SCONJ
issue-687	78	9	it	it	PRON
issue-687	78	10	enables	enable	VERB
issue-687	78	11	the	the	DET
issue-687	78	12	identification	identification	NOUN
issue-687	78	13	and	and	CCONJ
issue-687	78	14	structuring	structuring	NOUN
issue-687	78	15	of	of	ADP
issue-687	78	16	accounting	accounting	NOUN
issue-687	78	17	objects	object	NOUN
issue-687	78	18	related	relate	VERB
issue-687	78	19	to	to	ADP
issue-687	78	20	the	the	DET
issue-687	78	21	attracted	attract	VERB
issue-687	78	22	capital	capital	NOUN
issue-687	78	23	.	.	PUNCT
issue-687	79	1	baltic	baltic	PROPN
issue-687	79	2	journal	journal	PROPN
issue-687	79	3	of	of	ADP
issue-687	79	4	economic	economic	ADJ
issue-687	79	5	studies	study	NOUN
issue-687	79	6	162	162	NUM
issue-687	79	7	vol	vol	NOUN
issue-687	79	8	.	.	PROPN
issue-687	80	1	5	5	NUM
issue-687	80	2	,	,	PUNCT
issue-687	80	3	no	no	INTJ
issue-687	80	4	.	.	NOUN
issue-687	80	5	3	3	NUM
issue-687	80	6	,	,	PUNCT
issue-687	80	7	2019	2019	NUM
issue-687	80	8	table	table	NOUN
issue-687	80	9	2	2	NUM
issue-687	80	10	analysis	analysis	NOUN
issue-687	80	11	of	of	ADP
issue-687	80	12	composition	composition	NOUN
issue-687	80	13	and	and	CCONJ
issue-687	80	14	structure	structure	NOUN
issue-687	80	15	of	of	ADP
issue-687	80	16	attracted	attract	VERB
issue-687	80	17	capital	capital	NOUN
issue-687	80	18	,	,	PUNCT
issue-687	80	19	thousand	thousand	NUM
issue-687	80	20	uah	uah	ADJ
issue-687	80	21	indexes	index	NOUN
issue-687	80	22	2015	2015	NUM
issue-687	80	23	2016	2016	NUM
issue-687	80	24	2017	2017	NUM
issue-687	80	25	thousand	thousand	NUM
issue-687	80	26	uah	uah	ADJ
issue-687	80	27	%	%	NOUN
issue-687	80	28	thousand	thousand	NUM
issue-687	80	29	uah	uah	ADJ
issue-687	80	30	%	%	NOUN
issue-687	80	31	thousand	thousand	NUM
issue-687	80	32	uah	uah	PROPN
issue-687	80	33	%	%	NOUN
issue-687	80	34	ltd	ltd	ADJ
issue-687	80	35	“	"	PUNCT
issue-687	80	36	peremoga	peremoga	NOUN
issue-687	80	37	”	"	PUNCT
issue-687	80	38	equity	equity	NOUN
issue-687	80	39	13191,9	13191,9	NUM
issue-687	80	40	99	99	NUM
issue-687	80	41	17093,5	17093,5	NUM
issue-687	80	42	98	98	NUM
issue-687	81	1	21749,8	21749,8	NUM
issue-687	81	2	95,5	95,5	NUM
issue-687	81	3	liabilities	liability	NOUN
issue-687	81	4	:	:	PUNCT
issue-687	81	5	144,6	144,6	NUM
issue-687	81	6	1	1	NUM
issue-687	81	7	379,6	379,6	NUM
issue-687	81	8	2	2	NUM
issue-687	81	9	113,5	113,5	NUM
issue-687	81	10	0,5	0,5	NUM
issue-687	81	11	current	current	ADJ
issue-687	81	12	payables	payable	NOUN
issue-687	81	13	for	for	ADP
issue-687	81	14	:	:	PUNCT
issue-687	81	15	goods	good	NOUN
issue-687	81	16	,	,	PUNCT
issue-687	81	17	work	work	NOUN
issue-687	81	18	,	,	PUNCT
issue-687	81	19	services	service	NOUN
issue-687	81	20	144,6	144,6	NOUN
issue-687	81	21	1	1	NUM
issue-687	81	22	183,2	183,2	NUM
issue-687	81	23	1	1	NUM
issue-687	81	24	67,2	67,2	NUM
issue-687	81	25	0,3	0,3	NUM
issue-687	81	26	other	other	ADJ
issue-687	81	27	current	current	ADJ
issue-687	81	28	commitments	commitment	NOUN
issue-687	81	29	196,4	196,4	NOUN
issue-687	81	30	1	1	NUM
issue-687	81	31	46,3	46,3	NUM
issue-687	81	32	0,2	0,2	NUM
issue-687	81	33	balance	balance	NOUN
issue-687	81	34	13336,5	13336,5	NUM
issue-687	81	35	100	100	NUM
issue-687	81	36	17473,1	17473,1	NUM
issue-687	81	37	100	100	NUM
issue-687	81	38	21863,3	21863,3	NUM
issue-687	81	39	100	100	NUM
issue-687	81	40	ltd	ltd	ADJ
issue-687	81	41	“	"	PUNCT
issue-687	81	42	ahroposluhtransservis	ahroposluhtransservis	ADJ
issue-687	81	43	”	"	PUNCT
issue-687	81	44	equity	equity	NOUN
issue-687	81	45	12821,8	12821,8	NUM
issue-687	81	46	65	65	NUM
issue-687	81	47	16448,0	16448,0	NUM
issue-687	81	48	66	66	NUM
issue-687	81	49	23388,0	23388,0	NUM
issue-687	81	50	68	68	NUM
issue-687	81	51	liabilities	liability	NOUN
issue-687	81	52	:	:	PUNCT
issue-687	81	53	7034,6	7034,6	NUM
issue-687	81	54	35	35	NUM
issue-687	81	55	8297,3	8297,3	NUM
issue-687	81	56	34	34	NUM
issue-687	81	57	10947,7	10947,7	NUM
issue-687	81	58	32	32	NUM
issue-687	81	59	long	long	ADJ
issue-687	81	60	-	-	PUNCT
issue-687	81	61	term	term	NOUN
issue-687	81	62	liabilities	liability	NOUN
issue-687	81	63	,	,	PUNCT
issue-687	81	64	targeted	target	VERB
issue-687	81	65	financing	financing	NOUN
issue-687	81	66	and	and	CCONJ
issue-687	81	67	provision	provision	NOUN
issue-687	81	68	4600,0	4600,0	NOUN
issue-687	81	69	23	23	NUM
issue-687	81	70	4493,0	4493,0	NUM
issue-687	81	71	18	18	NUM
issue-687	81	72	4608,0	4608,0	NUM
issue-687	81	73	13	13	NUM
issue-687	81	74	current	current	ADJ
issue-687	81	75	payables	payable	NOUN
issue-687	81	76	for	for	ADP
issue-687	81	77	:	:	PUNCT
issue-687	81	78	goods	good	NOUN
issue-687	81	79	,	,	PUNCT
issue-687	81	80	work	work	NOUN
issue-687	81	81	,	,	PUNCT
issue-687	81	82	services	service	NOUN
issue-687	81	83	2350,7	2350,7	NUM
issue-687	81	84	12	12	NUM
issue-687	81	85	2253,1	2253,1	NUM
issue-687	81	86	9	9	NUM
issue-687	81	87	3681,9	3681,9	NUM
issue-687	81	88	11	11	NUM
issue-687	81	89	calculations	calculation	NOUN
issue-687	81	90	with	with	ADP
issue-687	81	91	the	the	DET
issue-687	81	92	budget	budget	NOUN
issue-687	81	93	39,4	39,4	NUM
issue-687	81	94	0,2	0,2	NUM
issue-687	81	95	38,9	38,9	NUM
issue-687	81	96	0,1	0,1	NUM
issue-687	81	97	insurance	insurance	NOUN
issue-687	81	98	calculations	calculation	NOUN
issue-687	81	99	5,4	5,4	NUM
issue-687	81	100	0,03	0,03	NUM
issue-687	81	101	payroll	payroll	NOUN
issue-687	81	102	calculations	calculation	NOUN
issue-687	81	103	39,1	39,1	PROPN
issue-687	81	104	0,2	0,2	NUM
issue-687	81	105	33,2	33,2	NUM
issue-687	81	106	0,1	0,1	NUM
issue-687	81	107	62,5	62,5	NUM
issue-687	81	108	0,2	0,2	NUM
issue-687	81	109	other	other	ADJ
issue-687	81	110	current	current	ADJ
issue-687	81	111	liabilities	liability	NOUN
issue-687	81	112	1518,0	1518,0	ADV
issue-687	81	113	7	7	NUM
issue-687	81	114	2556,4	2556,4	NUM
issue-687	81	115	8	8	NUM
issue-687	81	116	balance	balance	NOUN
issue-687	81	117	19856,4	19856,4	NUM
issue-687	81	118	100	100	NUM
issue-687	81	119	24745,3	24745,3	NUM
issue-687	81	120	100	100	NUM
issue-687	81	121	34335,7	34335,7	NUM
issue-687	81	122	100	100	NUM
issue-687	81	123	jvf	jvf	NOUN
issue-687	81	124	“	"	PUNCT
issue-687	81	125	lan	lan	PROPN
issue-687	81	126	”	"	PUNCT
issue-687	81	127	equity	equity	NOUN
issue-687	81	128	253,9	253,9	NOUN
issue-687	81	129	29	29	NUM
issue-687	81	130	366,0	366,0	NUM
issue-687	81	131	48	48	NUM
issue-687	81	132	453,4	453,4	ADJ
issue-687	81	133	24	24	NUM
issue-687	81	134	obligation	obligation	NOUN
issue-687	81	135	:	:	PUNCT
issue-687	81	136	625,3	625,3	PROPN
issue-687	81	137	71	71	NUM
issue-687	82	1	398,9	398,9	NUM
issue-687	82	2	52	52	NUM
issue-687	82	3	1773,3	1773,3	NUM
issue-687	82	4	76	76	NUM
issue-687	82	5	long	long	ADJ
issue-687	82	6	-	-	PUNCT
issue-687	82	7	term	term	NOUN
issue-687	82	8	bank	bank	NOUN
issue-687	82	9	credits	credit	VERB
issue-687	82	10	150,0	150,0	NOUN
issue-687	82	11	17	17	NUM
issue-687	82	12	83,3	83,3	NUM
issue-687	82	13	11	11	NUM
issue-687	82	14	16,6	16,6	NUM
issue-687	82	15	1	1	NUM
issue-687	82	16	short	short	ADJ
issue-687	82	17	-	-	PUNCT
issue-687	82	18	term	term	NOUN
issue-687	82	19	bank	bank	NOUN
issue-687	82	20	credits	credit	NOUN
issue-687	82	21	37,5	37,5	PROPN
issue-687	82	22	5	5	NUM
issue-687	82	23	412,3	412,3	NOUN
issue-687	82	24	21	21	NUM
issue-687	82	25	current	current	ADJ
issue-687	82	26	payables	payable	NOUN
issue-687	82	27	for	for	ADP
issue-687	82	28	goods	good	NOUN
issue-687	82	29	,	,	PUNCT
issue-687	82	30	works	work	NOUN
issue-687	82	31	,	,	PUNCT
issue-687	82	32	services	service	NOUN
issue-687	82	33	117,1	117,1	NUM
issue-687	82	34	13	13	NUM
issue-687	82	35	256,6	256,6	NUM
issue-687	82	36	33	33	NUM
issue-687	82	37	725,2	725,2	NOUN
issue-687	82	38	38	38	NUM
issue-687	82	39	other	other	ADJ
issue-687	82	40	current	current	ADJ
issue-687	82	41	commitments	commitment	NOUN
issue-687	82	42	358,2	358,2	VERB
issue-687	82	43	41	41	NUM
issue-687	82	44	21,5	21,5	NUM
issue-687	82	45	3	3	NUM
issue-687	82	46	319,2	319,2	NUM
issue-687	82	47	16	16	NUM
issue-687	82	48	balance	balance	NOUN
issue-687	82	49	879,2	879,2	NOUN
issue-687	83	1	100	100	NUM
issue-687	83	2	764,9	764,9	NOUN
issue-687	83	3	100	100	NUM
issue-687	83	4	1926,7	1926,7	NUM
issue-687	83	5	100	100	NUM
issue-687	83	6	source	source	NOUN
issue-687	83	7	:	:	PUNCT
issue-687	83	8	according	accord	VERB
issue-687	83	9	to	to	ADP
issue-687	83	10	the	the	DET
issue-687	83	11	form	form	NOUN
issue-687	83	12	n1	n1	NOUN
issue-687	83	13	of	of	ADP
issue-687	83	14	business	business	NOUN
issue-687	83	15	entities	entity	NOUN
issue-687	83	16	4	4	NUM
issue-687	83	17	.	.	PUNCT
issue-687	83	18	normative	normative	ADJ
issue-687	83	19	legal	legal	ADJ
issue-687	83	20	substantiation	substantiation	NOUN
issue-687	83	21	and	and	CCONJ
issue-687	83	22	scientific	scientific	ADJ
issue-687	83	23	approaches	approach	NOUN
issue-687	83	24	to	to	ADP
issue-687	83	25	the	the	DET
issue-687	83	26	content	content	NOUN
issue-687	83	27	of	of	ADP
issue-687	83	28	the	the	DET
issue-687	83	29	studied	study	VERB
issue-687	83	30	categories	category	NOUN
issue-687	83	31	note	note	VERB
issue-687	83	32	that	that	SCONJ
issue-687	83	33	in	in	ADP
issue-687	83	34	the	the	DET
issue-687	83	35	accounting	accounting	NOUN
issue-687	83	36	standards	standard	NOUN
issue-687	83	37	,	,	PUNCT
issue-687	83	38	the	the	DET
issue-687	83	39	definition	definition	NOUN
issue-687	83	40	of	of	ADP
issue-687	83	41	capital	capital	NOUN
issue-687	83	42	is	be	AUX
issue-687	83	43	absent	absent	ADJ
issue-687	83	44	,	,	PUNCT
issue-687	83	45	only	only	ADV
issue-687	83	46	the	the	DET
issue-687	83	47	following	follow	VERB
issue-687	83	48	terms	term	NOUN
issue-687	83	49	are	be	AUX
issue-687	83	50	treated	treat	VERB
issue-687	83	51	:	:	PUNCT
issue-687	83	52	equity	equity	NOUN
issue-687	83	53	–	–	PUNCT
issue-687	83	54	the	the	DET
issue-687	83	55	difference	difference	NOUN
issue-687	83	56	between	between	ADP
issue-687	83	57	assets	asset	NOUN
issue-687	83	58	and	and	CCONJ
issue-687	83	59	liabilities	liability	NOUN
issue-687	83	60	of	of	ADP
issue-687	83	61	the	the	DET
issue-687	83	62	enterprise	enterprise	NOUN
issue-687	83	63	;	;	PUNCT
issue-687	83	64	assets	asset	NOUN
issue-687	83	65	–	–	PUNCT
issue-687	83	66	resources	resource	NOUN
issue-687	83	67	controlled	control	VERB
issue-687	83	68	by	by	ADP
issue-687	83	69	the	the	DET
issue-687	83	70	enterprise	enterprise	NOUN
issue-687	83	71	as	as	ADP
issue-687	83	72	a	a	DET
issue-687	83	73	result	result	NOUN
issue-687	83	74	of	of	ADP
issue-687	83	75	past	past	ADJ
issue-687	83	76	events	event	NOUN
issue-687	83	77	,	,	PUNCT
issue-687	83	78	the	the	DET
issue-687	83	79	use	use	NOUN
issue-687	83	80	of	of	ADP
issue-687	83	81	which	which	PRON
issue-687	83	82	is	be	AUX
issue-687	83	83	expected	expect	VERB
issue-687	83	84	to	to	PART
issue-687	83	85	result	result	VERB
issue-687	83	86	in	in	ADP
issue-687	83	87	future	future	ADJ
issue-687	83	88	economic	economic	ADJ
issue-687	83	89	benefits	benefit	NOUN
issue-687	83	90	;	;	PUNCT
issue-687	83	91	liabilities	liability	NOUN
issue-687	83	92	–	–	PUNCT
issue-687	83	93	debts	debt	NOUN
issue-687	83	94	of	of	ADP
issue-687	83	95	an	an	DET
issue-687	83	96	enterprise	enterprise	NOUN
issue-687	83	97	that	that	PRON
issue-687	83	98	arose	arise	VERB
issue-687	83	99	as	as	ADP
issue-687	83	100	a	a	DET
issue-687	83	101	result	result	NOUN
issue-687	83	102	of	of	ADP
issue-687	83	103	past	past	ADJ
issue-687	83	104	events	event	NOUN
issue-687	83	105	and	and	CCONJ
issue-687	83	106	whose	whose	DET
issue-687	83	107	recovery	recovery	NOUN
issue-687	83	108	in	in	ADP
issue-687	83	109	the	the	DET
issue-687	83	110	future	future	NOUN
issue-687	83	111	is	be	AUX
issue-687	83	112	expected	expect	VERB
issue-687	83	113	to	to	PART
issue-687	83	114	lead	lead	VERB
issue-687	83	115	to	to	ADP
issue-687	83	116	a	a	DET
issue-687	83	117	reduction	reduction	NOUN
issue-687	83	118	in	in	ADP
issue-687	83	119	the	the	DET
issue-687	83	120	resources	resource	NOUN
issue-687	83	121	of	of	ADP
issue-687	83	122	the	the	DET
issue-687	83	123	enterprise	enterprise	NOUN
issue-687	83	124	embodying	embody	VERB
issue-687	83	125	economic	economic	ADJ
issue-687	83	126	benefits	benefit	NOUN
issue-687	83	127	(	(	PUNCT
issue-687	83	128	national	national	ADJ
issue-687	83	129	accounting	accounting	NOUN
issue-687	83	130	provision	provision	NOUN
issue-687	83	131	(	(	PUNCT
issue-687	83	132	standard	standard	NOUN
issue-687	83	133	)	)	PUNCT
issue-687	83	134	1	1	NUM
issue-687	83	135	)	)	PUNCT
issue-687	83	136	.	.	PUNCT
issue-687	84	1	thus	thus	ADV
issue-687	84	2	,	,	PUNCT
issue-687	84	3	it	it	PRON
issue-687	84	4	can	can	AUX
issue-687	84	5	be	be	AUX
issue-687	84	6	argued	argue	VERB
issue-687	84	7	that	that	SCONJ
issue-687	84	8	liabilities	liability	NOUN
issue-687	84	9	in	in	ADP
issue-687	84	10	various	various	ADJ
issue-687	84	11	forms	form	NOUN
issue-687	84	12	of	of	ADP
issue-687	84	13	engagement	engagement	NOUN
issue-687	84	14	are	be	AUX
issue-687	84	15	used	use	VERB
issue-687	84	16	to	to	PART
issue-687	84	17	carry	carry	VERB
issue-687	84	18	out	out	ADP
issue-687	84	19	the	the	DET
issue-687	84	20	business	business	NOUN
issue-687	84	21	activities	activity	NOUN
issue-687	84	22	of	of	ADP
issue-687	84	23	an	an	DET
issue-687	84	24	enterprise	enterprise	NOUN
issue-687	84	25	.	.	PUNCT
issue-687	85	1	formation	formation	NOUN
issue-687	85	2	of	of	ADP
issue-687	85	3	views	view	NOUN
issue-687	85	4	on	on	ADP
issue-687	85	5	the	the	DET
issue-687	85	6	category	category	NOUN
issue-687	85	7	of	of	ADP
issue-687	85	8	commitment	commitment	NOUN
issue-687	85	9	has	have	VERB
issue-687	85	10	a	a	DET
issue-687	85	11	long	long	ADJ
issue-687	85	12	history	history	NOUN
issue-687	85	13	but	but	CCONJ
issue-687	85	14	the	the	DET
issue-687	85	15	economic	economic	ADJ
issue-687	85	16	literature	literature	NOUN
issue-687	85	17	covers	cover	VERB
issue-687	85	18	different	different	ADJ
issue-687	85	19	approaches	approach	NOUN
issue-687	85	20	to	to	ADP
issue-687	85	21	the	the	DET
issue-687	85	22	essence	essence	NOUN
issue-687	85	23	of	of	ADP
issue-687	85	24	the	the	DET
issue-687	85	25	study	study	NOUN
issue-687	85	26	definition	definition	NOUN
issue-687	85	27	.	.	PUNCT
issue-687	86	1	there	there	PRON
issue-687	86	2	is	be	VERB
issue-687	86	3	no	no	DET
issue-687	86	4	refutation	refutation	NOUN
issue-687	86	5	in	in	ADP
issue-687	86	6	the	the	DET
issue-687	86	7	normative	normative	ADJ
issue-687	86	8	documents	document	NOUN
issue-687	86	9	(	(	PUNCT
issue-687	86	10	table	table	NOUN
issue-687	86	11	3	3	NUM
issue-687	86	12	)	)	PUNCT
issue-687	86	13	.	.	PUNCT
issue-687	87	1	richard	richard	PROPN
issue-687	87	2	barker	barker	PROPN
issue-687	87	3	and	and	CCONJ
issue-687	87	4	anne	anne	PROPN
issue-687	87	5	mcgeachin	mcgeachin	PROPN
issue-687	87	6	point	point	NOUN
issue-687	87	7	out	out	ADP
issue-687	87	8	that	that	SCONJ
issue-687	87	9	international	international	ADJ
issue-687	87	10	financial	financial	ADJ
issue-687	87	11	reporting	reporting	NOUN
issue-687	87	12	standards	standard	NOUN
issue-687	87	13	are	be	AUX
issue-687	87	14	inconsistent	inconsistent	ADJ
issue-687	87	15	with	with	ADP
issue-687	87	16	respect	respect	NOUN
issue-687	87	17	to	to	ADP
issue-687	87	18	the	the	DET
issue-687	87	19	recognition	recognition	NOUN
issue-687	87	20	and	and	CCONJ
issue-687	87	21	measurement	measurement	NOUN
issue-687	87	22	of	of	ADP
issue-687	87	23	liabilities	liability	NOUN
issue-687	87	24	,	,	PUNCT
issue-687	87	25	both	both	PRON
issue-687	87	26	in	in	ADP
issue-687	87	27	the	the	DET
issue-687	87	28	conceptual	conceptual	ADJ
issue-687	87	29	framework	framework	NOUN
issue-687	87	30	for	for	ADP
issue-687	87	31	financial	financial	ADJ
issue-687	87	32	reporting	reporting	NOUN
issue-687	87	33	and	and	CCONJ
issue-687	87	34	in	in	ADP
issue-687	87	35	accounting	accounting	NOUN
issue-687	87	36	standards	standard	NOUN
issue-687	87	37	themselves	themselves	PRON
issue-687	87	38	(	(	PUNCT
issue-687	87	39	richard	richard	PROPN
issue-687	87	40	&	&	CCONJ
issue-687	87	41	mcgeachin	mcgeachin	PROPN
issue-687	87	42	,	,	PUNCT
issue-687	87	43	2013	2013	NUM
issue-687	87	44	)	)	PUNCT
issue-687	87	45	.	.	PUNCT
issue-687	88	1	according	accord	VERB
issue-687	88	2	to	to	ADP
issue-687	88	3	n.p	n.p	PROPN
issue-687	88	4	.	.	PROPN
issue-687	88	5	mykhailyshyn	mykhailyshyn	PROPN
issue-687	88	6	,	,	PUNCT
issue-687	88	7	not	not	PART
issue-687	88	8	all	all	DET
issue-687	88	9	liabilities	liability	NOUN
issue-687	88	10	that	that	PRON
issue-687	88	11	arise	arise	VERB
issue-687	88	12	in	in	ADP
issue-687	88	13	civil	civil	ADJ
issue-687	88	14	and	and	CCONJ
issue-687	88	15	commercial	commercial	ADJ
issue-687	88	16	law	law	NOUN
issue-687	88	17	are	be	AUX
issue-687	88	18	recorded	record	VERB
issue-687	88	19	in	in	ADP
issue-687	88	20	the	the	DET
issue-687	88	21	accounts	account	NOUN
issue-687	88	22	.	.	PUNCT
issue-687	89	1	isolation	isolation	NOUN
issue-687	89	2	from	from	ADP
issue-687	89	3	the	the	DET
issue-687	89	4	whole	whole	ADJ
issue-687	89	5	complex	complex	NOUN
issue-687	89	6	of	of	ADP
issue-687	89	7	liabilities	liability	NOUN
issue-687	89	8	of	of	ADP
issue-687	89	9	the	the	DET
issue-687	89	10	enterprise	enterprise	NOUN
issue-687	89	11	of	of	ADP
issue-687	89	12	their	their	PRON
issue-687	89	13	limited	limited	ADJ
issue-687	89	14	part	part	NOUN
issue-687	89	15	,	,	PUNCT
issue-687	89	16	which	which	PRON
issue-687	89	17	is	be	AUX
issue-687	89	18	reflected	reflect	VERB
issue-687	89	19	in	in	ADP
issue-687	89	20	the	the	DET
issue-687	89	21	financial	financial	ADJ
issue-687	89	22	statements	statement	NOUN
issue-687	89	23	,	,	PUNCT
issue-687	89	24	provides	provide	VERB
issue-687	89	25	for	for	ADP
issue-687	89	26	the	the	DET
issue-687	89	27	qualification	qualification	NOUN
issue-687	89	28	of	of	ADP
issue-687	89	29	a	a	DET
issue-687	89	30	number	number	NOUN
issue-687	89	31	of	of	ADP
issue-687	89	32	liabilities	liability	NOUN
issue-687	89	33	of	of	ADP
issue-687	89	34	economic	economic	ADJ
issue-687	89	35	entities	entity	NOUN
issue-687	89	36	for	for	ADP
issue-687	89	37	the	the	DET
issue-687	89	38	purposes	purpose	NOUN
issue-687	89	39	of	of	ADP
issue-687	89	40	accounting	accounting	NOUN
issue-687	89	41	as	as	ADP
issue-687	89	42	conditional	conditional	ADJ
issue-687	89	43	(	(	PUNCT
issue-687	89	44	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	89	45	,	,	PUNCT
issue-687	89	46	2012	2012	NUM
issue-687	89	47	)	)	PUNCT
issue-687	89	48	.	.	PUNCT
issue-687	90	1	baltic	baltic	PROPN
issue-687	90	2	journal	journal	PROPN
issue-687	90	3	of	of	ADP
issue-687	90	4	economic	economic	ADJ
issue-687	90	5	studies	study	NOUN
issue-687	90	6	163	163	NUM
issue-687	90	7	vol	vol	NOUN
issue-687	90	8	.	.	PROPN
issue-687	91	1	5	5	NUM
issue-687	91	2	,	,	PUNCT
issue-687	91	3	no	no	INTJ
issue-687	91	4	.	.	NOUN
issue-687	91	5	3	3	NUM
issue-687	91	6	,	,	PUNCT
issue-687	91	7	2019	2019	NUM
issue-687	91	8	table	table	NOUN
issue-687	91	9	3	3	NUM
issue-687	91	10	determination	determination	NOUN
issue-687	91	11	of	of	ADP
issue-687	91	12	liabilities	liability	NOUN
issue-687	91	13	in	in	ADP
issue-687	91	14	normative	normative	ADJ
issue-687	91	15	documents	document	NOUN
issue-687	91	16	normative	normative	ADJ
issue-687	91	17	document	document	NOUN
issue-687	91	18	definition	definition	NOUN
issue-687	91	19	the	the	DET
issue-687	91	20	commercial	commercial	ADJ
issue-687	91	21	code	code	NOUN
issue-687	91	22	of	of	ADP
issue-687	91	23	ukraine	ukraine	PROPN
issue-687	91	24	a	a	DET
issue-687	91	25	business	business	NOUN
issue-687	91	26	recognized	recognize	VERB
issue-687	91	27	as	as	ADP
issue-687	91	28	a	a	DET
issue-687	91	29	liability	liability	NOUN
issue-687	91	30	that	that	PRON
issue-687	91	31	arises	arise	VERB
issue-687	91	32	between	between	ADP
issue-687	91	33	a	a	DET
issue-687	91	34	business	business	NOUN
issue-687	91	35	entity	entity	NOUN
issue-687	91	36	and	and	CCONJ
issue-687	91	37	another	another	DET
issue-687	91	38	participant	participant	NOUN
issue-687	91	39	(	(	PUNCT
issue-687	91	40	participants	participant	NOUN
issue-687	91	41	)	)	PUNCT
issue-687	91	42	in	in	ADP
issue-687	91	43	a	a	DET
issue-687	91	44	business	business	NOUN
issue-687	91	45	relationship	relationship	NOUN
issue-687	91	46	based	base	VERB
issue-687	91	47	on	on	ADP
issue-687	91	48	the	the	DET
issue-687	91	49	grounds	ground	NOUN
issue-687	91	50	provided	provide	VERB
issue-687	91	51	for	for	ADP
issue-687	91	52	by	by	ADP
issue-687	91	53	the	the	DET
issue-687	91	54	economic	economic	PROPN
issue-687	91	55	code	code	NOUN
issue-687	91	56	,	,	PUNCT
issue-687	91	57	in	in	ADP
issue-687	91	58	virtue	virtue	NOUN
issue-687	91	59	of	of	ADP
issue-687	91	60	which	which	PRON
issue-687	91	61	one	one	NUM
issue-687	91	62	entity	entity	NOUN
issue-687	91	63	(	(	PUNCT
issue-687	91	64	obliged	oblige	VERB
issue-687	91	65	to	to	PART
issue-687	91	66	be	be	AUX
issue-687	91	67	a	a	DET
issue-687	91	68	party	party	NOUN
issue-687	91	69	,	,	PUNCT
issue-687	91	70	including	include	VERB
issue-687	91	71	the	the	DET
issue-687	91	72	debtor	debtor	NOUN
issue-687	91	73	)	)	PUNCT
issue-687	91	74	performs	perform	VERB
issue-687	91	75	a	a	DET
issue-687	91	76	certain	certain	ADJ
issue-687	91	77	action	action	NOUN
issue-687	91	78	of	of	ADP
issue-687	91	79	economic	economic	ADJ
issue-687	91	80	or	or	CCONJ
issue-687	91	81	managerial	managerial	ADJ
issue-687	91	82	nature	nature	NOUN
issue-687	91	83	in	in	ADP
issue-687	91	84	favour	favour	NOUN
issue-687	91	85	of	of	ADP
issue-687	91	86	another	another	DET
issue-687	91	87	entity	entity	NOUN
issue-687	91	88	(	(	PUNCT
issue-687	91	89	to	to	PART
issue-687	91	90	perform	perform	VERB
issue-687	91	91	work	work	NOUN
issue-687	91	92	,	,	PUNCT
issue-687	91	93	to	to	PART
issue-687	91	94	transfer	transfer	VERB
issue-687	91	95	property	property	NOUN
issue-687	91	96	,	,	PUNCT
issue-687	91	97	to	to	PART
issue-687	91	98	pay	pay	VERB
issue-687	91	99	money	money	NOUN
issue-687	91	100	,	,	PUNCT
issue-687	91	101	to	to	PART
issue-687	91	102	provide	provide	VERB
issue-687	91	103	information	information	NOUN
issue-687	91	104	,	,	PUNCT
issue-687	91	105	etc	etc	X
issue-687	91	106	.	.	X
issue-687	91	107	)	)	PUNCT
issue-687	91	108	,	,	PUNCT
issue-687	91	109	or	or	CCONJ
issue-687	91	110	refrains	refrain	VERB
issue-687	91	111	from	from	ADP
issue-687	91	112	certain	certain	ADJ
issue-687	91	113	actions	action	NOUN
issue-687	91	114	,	,	PUNCT
issue-687	91	115	and	and	CCONJ
issue-687	91	116	another	another	DET
issue-687	91	117	entity	entity	NOUN
issue-687	91	118	(	(	PUNCT
issue-687	91	119	the	the	DET
issue-687	91	120	controlled	control	VERB
issue-687	91	121	party	party	NOUN
issue-687	91	122	,	,	PUNCT
issue-687	91	123	including	include	VERB
issue-687	91	124	the	the	DET
issue-687	91	125	creditor	creditor	NOUN
issue-687	91	126	)	)	PUNCT
issue-687	91	127	.	.	PUNCT
issue-687	92	1	it	it	PRON
issue-687	92	2	has	have	VERB
issue-687	92	3	the	the	DET
issue-687	92	4	right	right	NOUN
issue-687	92	5	to	to	PART
issue-687	92	6	demand	demand	VERB
issue-687	92	7	from	from	ADP
issue-687	92	8	the	the	DET
issue-687	92	9	obliged	oblige	VERB
issue-687	92	10	party	party	NOUN
issue-687	92	11	to	to	PART
issue-687	92	12	fulfil	fulfil	VERB
issue-687	92	13	its	its	PRON
issue-687	92	14	duty	duty	NOUN
issue-687	92	15	.	.	PUNCT
issue-687	93	1	the	the	DET
issue-687	93	2	civil	civil	ADJ
issue-687	93	3	code	code	NOUN
issue-687	93	4	of	of	ADP
issue-687	93	5	ukraine	ukraine	NOUN
issue-687	93	6	the	the	DET
issue-687	93	7	liability	liability	NOUN
issue-687	93	8	is	be	AUX
issue-687	93	9	a	a	DET
issue-687	93	10	relationship	relationship	NOUN
issue-687	93	11	in	in	ADP
issue-687	93	12	which	which	PRON
issue-687	93	13	one	one	NUM
issue-687	93	14	party	party	NOUN
issue-687	93	15	(	(	PUNCT
issue-687	93	16	the	the	DET
issue-687	93	17	debtor	debtor	NOUN
issue-687	93	18	)	)	PUNCT
issue-687	93	19	is	be	AUX
issue-687	93	20	obliged	oblige	VERB
issue-687	93	21	to	to	PART
issue-687	93	22	make	make	VERB
issue-687	93	23	a	a	DET
issue-687	93	24	certain	certain	ADJ
issue-687	93	25	action	action	NOUN
issue-687	93	26	in	in	ADP
issue-687	93	27	favour	favour	NOUN
issue-687	93	28	of	of	ADP
issue-687	93	29	the	the	DET
issue-687	93	30	other	other	ADJ
issue-687	93	31	party	party	NOUN
issue-687	93	32	(	(	PUNCT
issue-687	93	33	creditor	creditor	NOUN
issue-687	93	34	)	)	PUNCT
issue-687	93	35	(	(	PUNCT
issue-687	93	36	to	to	PART
issue-687	93	37	transfer	transfer	VERB
issue-687	93	38	the	the	DET
issue-687	93	39	property	property	NOUN
issue-687	93	40	,	,	PUNCT
issue-687	93	41	to	to	PART
issue-687	93	42	perform	perform	VERB
issue-687	93	43	work	work	NOUN
issue-687	93	44	,	,	PUNCT
issue-687	93	45	to	to	PART
issue-687	93	46	provide	provide	VERB
issue-687	93	47	a	a	DET
issue-687	93	48	service	service	NOUN
issue-687	93	49	,	,	PUNCT
issue-687	93	50	to	to	PART
issue-687	93	51	pay	pay	VERB
issue-687	93	52	money	money	NOUN
issue-687	93	53	,	,	PUNCT
issue-687	93	54	etc	etc	X
issue-687	93	55	.	.	X
issue-687	93	56	)	)	PUNCT
issue-687	93	57	or	or	CCONJ
issue-687	93	58	to	to	PART
issue-687	93	59	refrain	refrain	VERB
issue-687	93	60	from	from	ADP
issue-687	93	61	committing	commit	VERB
issue-687	93	62	a	a	DET
issue-687	93	63	certain	certain	ADJ
issue-687	93	64	action	action	NOUN
issue-687	93	65	(	(	PUNCT
issue-687	93	66	negative	negative	ADJ
issue-687	93	67	obligation	obligation	NOUN
issue-687	93	68	)	)	PUNCT
issue-687	93	69	and	and	CCONJ
issue-687	93	70	the	the	DET
issue-687	93	71	creditor	creditor	NOUN
issue-687	93	72	has	have	VERB
issue-687	93	73	the	the	DET
issue-687	93	74	right	right	NOUN
issue-687	93	75	to	to	PART
issue-687	93	76	demand	demand	VERB
issue-687	93	77	from	from	ADP
issue-687	93	78	the	the	DET
issue-687	93	79	debtor	debtor	NOUN
issue-687	93	80	fulfilment	fulfilment	NOUN
issue-687	93	81	of	of	ADP
issue-687	93	82	his	his	PRON
issue-687	93	83	duty	duty	NOUN
issue-687	93	84	.	.	PUNCT
issue-687	94	1	national	national	ADJ
issue-687	94	2	accounting	accounting	NOUN
issue-687	94	3	provision	provision	NOUN
issue-687	94	4	(	(	PUNCT
issue-687	94	5	standard	standard	NOUN
issue-687	94	6	)	)	PUNCT
issue-687	94	7	1	1	NUM
issue-687	94	8	“	"	PUNCT
issue-687	94	9	general	general	ADJ
issue-687	94	10	requirements	requirement	NOUN
issue-687	94	11	for	for	ADP
issue-687	94	12	financial	financial	ADJ
issue-687	94	13	statements	statement	NOUN
issue-687	94	14	”	"	PUNCT
issue-687	94	15	liability	liability	NOUN
issue-687	94	16	–	–	PUNCT
issue-687	94	17	an	an	DET
issue-687	94	18	enterprise	enterprise	NOUN
issue-687	94	19	debt	debt	NOUN
issue-687	94	20	that	that	PRON
issue-687	94	21	arose	arise	VERB
issue-687	94	22	as	as	ADP
issue-687	94	23	a	a	DET
issue-687	94	24	result	result	NOUN
issue-687	94	25	of	of	ADP
issue-687	94	26	past	past	ADJ
issue-687	94	27	events	event	NOUN
issue-687	94	28	and	and	CCONJ
issue-687	94	29	whose	whose	DET
issue-687	94	30	recovery	recovery	NOUN
issue-687	94	31	in	in	ADP
issue-687	94	32	the	the	DET
issue-687	94	33	future	future	NOUN
issue-687	94	34	is	be	AUX
issue-687	94	35	expected	expect	VERB
issue-687	94	36	to	to	PART
issue-687	94	37	lead	lead	VERB
issue-687	94	38	to	to	ADP
issue-687	94	39	a	a	DET
issue-687	94	40	reduction	reduction	NOUN
issue-687	94	41	in	in	ADP
issue-687	94	42	the	the	DET
issue-687	94	43	company	company	NOUN
issue-687	94	44	’s	’s	PART
issue-687	94	45	resources	resource	NOUN
issue-687	94	46	that	that	PRON
issue-687	94	47	embody	embody	VERB
issue-687	94	48	economic	economic	ADJ
issue-687	94	49	benefits	benefit	NOUN
issue-687	94	50	.	.	PUNCT
issue-687	95	1	international	international	ADJ
issue-687	95	2	accounting	accounting	PROPN
issue-687	95	3	standard	standard	PROPN
issue-687	95	4	37	37	NUM
issue-687	95	5	provisions	provision	NOUN
issue-687	95	6	,	,	PUNCT
issue-687	95	7	contingent	contingent	ADJ
issue-687	95	8	liabilities	liability	NOUN
issue-687	95	9	and	and	CCONJ
issue-687	95	10	contingent	contingent	ADJ
issue-687	95	11	assets	asset	NOUN
issue-687	95	12	liability	liability	NOUN
issue-687	95	13	is	be	AUX
issue-687	95	14	an	an	DET
issue-687	95	15	existing	exist	VERB
issue-687	95	16	obligation	obligation	NOUN
issue-687	95	17	of	of	ADP
issue-687	95	18	an	an	DET
issue-687	95	19	entity	entity	NOUN
issue-687	95	20	that	that	PRON
issue-687	95	21	results	result	VERB
issue-687	95	22	from	from	ADP
issue-687	95	23	past	past	ADJ
issue-687	95	24	events	event	NOUN
issue-687	95	25	and	and	CCONJ
issue-687	95	26	the	the	DET
issue-687	95	27	settlement	settlement	NOUN
issue-687	95	28	of	of	ADP
issue-687	95	29	which	which	PRON
issue-687	95	30	,	,	PUNCT
issue-687	95	31	in	in	ADP
issue-687	95	32	expectation	expectation	NOUN
issue-687	95	33	,	,	PUNCT
issue-687	95	34	will	will	AUX
issue-687	95	35	result	result	VERB
issue-687	95	36	in	in	ADP
issue-687	95	37	the	the	DET
issue-687	95	38	extinction	extinction	NOUN
issue-687	95	39	of	of	ADP
issue-687	95	40	the	the	DET
issue-687	95	41	entity	entity	NOUN
issue-687	95	42	’s	’s	PART
issue-687	95	43	resources	resource	NOUN
issue-687	95	44	,	,	PUNCT
issue-687	95	45	which	which	PRON
issue-687	95	46	embody	embody	VERB
issue-687	95	47	economic	economic	ADJ
issue-687	95	48	benefits	benefit	NOUN
issue-687	95	49	.	.	PUNCT
issue-687	96	1	source	source	NOUN
issue-687	96	2	:	:	PUNCT
issue-687	96	3	formed	form	VERB
issue-687	96	4	by	by	ADP
issue-687	96	5	order	order	NOUN
issue-687	96	6	of	of	ADP
issue-687	96	7	the	the	DET
issue-687	96	8	ministry	ministry	PROPN
issue-687	96	9	of	of	ADP
issue-687	96	10	finance	finance	PROPN
issue-687	96	11	of	of	ADP
issue-687	96	12	ukraine	ukraine	NOUN
issue-687	96	13	,	,	PUNCT
issue-687	96	14	2012	2012	NUM
issue-687	96	15	;	;	PUNCT
issue-687	96	16	law	law	NOUN
issue-687	96	17	of	of	ADP
issue-687	96	18	ukraine	ukraine	NOUN
issue-687	96	19	,	,	PUNCT
issue-687	96	20	2003	2003	NUM
issue-687	96	21	;	;	PUNCT
issue-687	96	22	law	law	NOUN
issue-687	96	23	of	of	ADP
issue-687	96	24	ukraine	ukraine	NOUN
issue-687	96	25	,	,	PUNCT
issue-687	96	26	2003	2003	NUM
issue-687	96	27	;	;	PUNCT
issue-687	96	28	international	international	ADJ
issue-687	96	29	accounting	accounting	NOUN
issue-687	96	30	standard	standard	NOUN
issue-687	96	31	,	,	PUNCT
issue-687	96	32	2012	2012	NUM
issue-687	96	33	figure	figure	NOUN
issue-687	96	34	2	2	NUM
issue-687	96	35	.	.	PUNCT
issue-687	96	36	structure	structure	NOUN
issue-687	96	37	of	of	ADP
issue-687	96	38	current	current	ADJ
issue-687	96	39	liabilities	liability	NOUN
issue-687	96	40	source	source	NOUN
issue-687	96	41	:	:	PUNCT
issue-687	96	42	according	accord	VERB
issue-687	96	43	to	to	ADP
issue-687	96	44	economic	economic	ADJ
issue-687	96	45	entities	entity	NOUN
issue-687	96	46	our	our	PRON
issue-687	96	47	research	research	NOUN
issue-687	96	48	gives	give	VERB
issue-687	96	49	grounds	ground	NOUN
issue-687	96	50	to	to	PART
issue-687	96	51	substantiate	substantiate	VERB
issue-687	96	52	the	the	DET
issue-687	96	53	view	view	NOUN
issue-687	96	54	that	that	SCONJ
issue-687	96	55	most	most	ADJ
issue-687	96	56	researchers	researcher	NOUN
issue-687	96	57	characterize	characterize	VERB
issue-687	96	58	the	the	DET
issue-687	96	59	nature	nature	NOUN
issue-687	96	60	of	of	ADP
issue-687	96	61	the	the	DET
issue-687	96	62	liabilities	liability	NOUN
issue-687	96	63	in	in	ADP
issue-687	96	64	accordance	accordance	NOUN
issue-687	96	65	with	with	ADP
issue-687	96	66	the	the	DET
issue-687	96	67	specifics	specific	NOUN
issue-687	96	68	of	of	ADP
issue-687	96	69	the	the	DET
issue-687	96	70	field	field	NOUN
issue-687	96	71	of	of	ADP
issue-687	96	72	their	their	PRON
issue-687	96	73	research	research	NOUN
issue-687	96	74	.	.	PUNCT
issue-687	97	1	therefore	therefore	ADV
issue-687	97	2	,	,	PUNCT
issue-687	97	3	the	the	DET
issue-687	97	4	scientific	scientific	ADJ
issue-687	97	5	literature	literature	NOUN
issue-687	97	6	reveals	reveal	VERB
issue-687	97	7	the	the	DET
issue-687	97	8	economic	economic	ADJ
issue-687	97	9	and	and	CCONJ
issue-687	97	10	legal	legal	ADJ
issue-687	97	11	aspects	aspect	NOUN
issue-687	97	12	of	of	ADP
issue-687	97	13	the	the	DET
issue-687	97	14	liabilities	liability	NOUN
issue-687	97	15	.	.	PUNCT
issue-687	98	1	in	in	ADP
issue-687	98	2	domestic	domestic	ADJ
issue-687	98	3	practice	practice	NOUN
issue-687	98	4	,	,	PUNCT
issue-687	98	5	the	the	DET
issue-687	98	6	notion	notion	NOUN
issue-687	98	7	of	of	ADP
issue-687	98	8	“	"	PUNCT
issue-687	98	9	liability	liability	NOUN
issue-687	98	10	”	"	PUNCT
issue-687	98	11	from	from	ADP
issue-687	98	12	the	the	DET
issue-687	98	13	legal	legal	ADJ
issue-687	98	14	point	point	NOUN
issue-687	98	15	of	of	ADP
issue-687	98	16	view	view	NOUN
issue-687	98	17	prevails	prevail	VERB
issue-687	98	18	.	.	PUNCT
issue-687	99	1	as	as	ADP
issue-687	99	2	a	a	DET
issue-687	99	3	legal	legal	ADJ
issue-687	99	4	category	category	NOUN
issue-687	99	5	,	,	PUNCT
issue-687	99	6	an	an	DET
issue-687	99	7	economic	economic	ADJ
issue-687	99	8	obligation	obligation	NOUN
issue-687	99	9	is	be	AUX
issue-687	99	10	a	a	DET
issue-687	99	11	business	business	NOUN
issue-687	99	12	relationship	relationship	NOUN
issue-687	99	13	governed	govern	VERB
issue-687	99	14	by	by	ADP
issue-687	99	15	law	law	NOUN
issue-687	99	16	.	.	PUNCT
issue-687	100	1	by	by	ADP
issue-687	100	2	virtue	virtue	NOUN
issue-687	100	3	of	of	ADP
issue-687	100	4	the	the	DET
issue-687	100	5	existence	existence	NOUN
issue-687	100	6	of	of	ADP
issue-687	100	7	these	these	DET
issue-687	100	8	relations	relation	NOUN
issue-687	100	9	,	,	PUNCT
issue-687	100	10	one	one	NUM
issue-687	100	11	party	party	NOUN
issue-687	100	12	is	be	AUX
issue-687	100	13	authorized	authorize	VERB
issue-687	100	14	to	to	PART
issue-687	100	15	require	require	VERB
issue-687	100	16	another	another	DET
issue-687	100	17	business	business	NOUN
issue-687	100	18	transaction	transaction	NOUN
issue-687	100	19	:	:	PUNCT
issue-687	100	20	transfer	transfer	NOUN
issue-687	100	21	of	of	ADP
issue-687	100	22	property	property	NOUN
issue-687	100	23	,	,	PUNCT
issue-687	100	24	performance	performance	NOUN
issue-687	100	25	of	of	ADP
issue-687	100	26	works	work	NOUN
issue-687	100	27	,	,	PUNCT
issue-687	100	28	provision	provision	NOUN
issue-687	100	29	of	of	ADP
issue-687	100	30	services	service	NOUN
issue-687	100	31	,	,	PUNCT
issue-687	100	32	and	and	CCONJ
issue-687	100	33	the	the	DET
issue-687	100	34	other	other	ADJ
issue-687	100	35	party	party	NOUN
issue-687	100	36	is	be	AUX
issue-687	100	37	required	require	VERB
issue-687	100	38	to	to	PART
issue-687	100	39	comply	comply	VERB
issue-687	100	40	with	with	ADP
issue-687	100	41	the	the	DET
issue-687	100	42	requirements	requirement	NOUN
issue-687	100	43	of	of	ADP
issue-687	100	44	the	the	DET
issue-687	100	45	subject	subject	NOUN
issue-687	100	46	of	of	ADP
issue-687	100	47	the	the	DET
issue-687	100	48	obligation	obligation	NOUN
issue-687	100	49	and	and	CCONJ
issue-687	100	50	,	,	PUNCT
issue-687	100	51	with	with	ADP
issue-687	100	52	this	this	PRON
issue-687	100	53	,	,	PUNCT
issue-687	100	54	the	the	DET
issue-687	100	55	right	right	NOUN
issue-687	100	56	to	to	PART
issue-687	100	57	demand	demand	VERB
issue-687	100	58	an	an	DET
issue-687	100	59	appropriate	appropriate	ADJ
issue-687	100	60	remuneration	remuneration	NOUN
issue-687	100	61	–	–	PUNCT
issue-687	100	62	payment	payment	NOUN
issue-687	100	63	of	of	ADP
issue-687	100	64	funds	fund	NOUN
issue-687	100	65	,	,	PUNCT
issue-687	100	66	counter	counter	NOUN
issue-687	100	67	services	service	NOUN
issue-687	100	68	.	.	PUNCT
issue-687	101	1	thus	thus	ADV
issue-687	101	2	,	,	PUNCT
issue-687	101	3	the	the	DET
issue-687	101	4	essence	essence	NOUN
issue-687	101	5	of	of	ADP
issue-687	101	6	the	the	DET
issue-687	101	7	obligation	obligation	NOUN
issue-687	101	8	is	be	AUX
issue-687	101	9	the	the	DET
issue-687	101	10	rights	right	NOUN
issue-687	101	11	and	and	CCONJ
issue-687	101	12	liabilities	liability	NOUN
issue-687	101	13	of	of	ADP
issue-687	101	14	the	the	DET
issue-687	101	15	parties	party	NOUN
issue-687	101	16	.	.	PUNCT
issue-687	102	1	for	for	ADP
issue-687	102	2	example	example	NOUN
issue-687	102	3	,	,	PUNCT
issue-687	102	4	in	in	ADP
issue-687	102	5	a	a	DET
issue-687	102	6	sales	sale	NOUN
issue-687	102	7	contract	contract	NOUN
issue-687	102	8	,	,	PUNCT
issue-687	102	9	the	the	DET
issue-687	102	10	buyer	buyer	NOUN
issue-687	102	11	has	have	VERB
issue-687	102	12	the	the	DET
issue-687	102	13	right	right	NOUN
issue-687	102	14	to	to	PART
issue-687	102	15	demand	demand	VERB
issue-687	102	16	from	from	ADP
issue-687	102	17	the	the	DET
issue-687	102	18	seller	seller	NOUN
issue-687	102	19	to	to	PART
issue-687	102	20	transfer	transfer	VERB
issue-687	102	21	the	the	DET
issue-687	102	22	purchased	purchase	VERB
issue-687	102	23	goods	good	NOUN
issue-687	102	24	to	to	ADP
issue-687	102	25	him	he	PRON
issue-687	102	26	.	.	PUNCT
issue-687	103	1	this	this	DET
issue-687	103	2	buyer	buyer	NOUN
issue-687	103	3	’s	’s	PART
issue-687	103	4	right	right	ADJ
issue-687	103	5	corresponds	correspond	NOUN
issue-687	103	6	to	to	ADP
issue-687	103	7	the	the	DET
issue-687	103	8	baltic	baltic	ADJ
issue-687	103	9	journal	journal	PROPN
issue-687	103	10	of	of	ADP
issue-687	103	11	economic	economic	ADJ
issue-687	103	12	studies	study	NOUN
issue-687	103	13	164	164	NUM
issue-687	103	14	vol	vol	NOUN
issue-687	103	15	.	.	PUNCT
issue-687	104	1	5	5	NUM
issue-687	104	2	,	,	PUNCT
issue-687	104	3	no	no	INTJ
issue-687	104	4	.	.	NOUN
issue-687	104	5	3	3	NUM
issue-687	104	6	,	,	PUNCT
issue-687	104	7	2019	2019	NUM
issue-687	104	8	seller	seller	NOUN
issue-687	104	9	’s	’s	PART
issue-687	104	10	obligation	obligation	NOUN
issue-687	104	11	to	to	PART
issue-687	104	12	convey	convey	VERB
issue-687	104	13	to	to	ADP
issue-687	104	14	the	the	DET
issue-687	104	15	buyer	buyer	NOUN
issue-687	104	16	the	the	DET
issue-687	104	17	goods	good	NOUN
issue-687	104	18	sold	sell	VERB
issue-687	104	19	to	to	ADP
issue-687	104	20	him	he	PRON
issue-687	104	21	(	(	PUNCT
issue-687	104	22	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	104	23	,	,	PUNCT
issue-687	104	24	2012	2012	NUM
issue-687	104	25	)	)	PUNCT
issue-687	104	26	.	.	PUNCT
issue-687	105	1	from	from	ADP
issue-687	105	2	an	an	DET
issue-687	105	3	economic	economic	ADJ
issue-687	105	4	point	point	NOUN
issue-687	105	5	of	of	ADP
issue-687	105	6	view	view	NOUN
issue-687	105	7	,	,	PUNCT
issue-687	105	8	an	an	DET
issue-687	105	9	obligation	obligation	NOUN
issue-687	105	10	is	be	AUX
issue-687	105	11	considered	consider	VERB
issue-687	105	12	as	as	ADP
issue-687	105	13	payable	payable	ADJ
issue-687	105	14	,	,	PUNCT
issue-687	105	15	which	which	PRON
issue-687	105	16	greatly	greatly	ADV
issue-687	105	17	narrows	narrow	VERB
issue-687	105	18	this	this	DET
issue-687	105	19	concept	concept	NOUN
issue-687	105	20	.	.	PUNCT
issue-687	106	1	however	however	ADV
issue-687	106	2	,	,	PUNCT
issue-687	106	3	it	it	PRON
issue-687	106	4	is	be	AUX
issue-687	106	5	in	in	ADP
issue-687	106	6	this	this	DET
issue-687	106	7	interpretation	interpretation	NOUN
issue-687	106	8	that	that	SCONJ
issue-687	106	9	it	it	PRON
issue-687	106	10	is	be	AUX
issue-687	106	11	used	use	VERB
issue-687	106	12	by	by	ADP
issue-687	106	13	accountants	accountant	NOUN
issue-687	106	14	-	-	PUNCT
issue-687	106	15	practitioners	practitioner	NOUN
issue-687	106	16	.	.	PUNCT
issue-687	107	1	in	in	ADP
issue-687	107	2	the	the	DET
issue-687	107	3	account	account	NOUN
issue-687	107	4	of	of	ADP
issue-687	107	5	an	an	DET
issue-687	107	6	obligation	obligation	NOUN
issue-687	107	7	–	–	PUNCT
issue-687	107	8	this	this	PRON
issue-687	107	9	is	be	AUX
issue-687	107	10	the	the	DET
issue-687	107	11	source	source	NOUN
issue-687	107	12	of	of	ADP
issue-687	107	13	the	the	DET
issue-687	107	14	formation	formation	NOUN
issue-687	107	15	of	of	ADP
issue-687	107	16	financial	financial	ADJ
issue-687	107	17	resources	resource	NOUN
issue-687	107	18	to	to	PART
issue-687	107	19	finance	finance	VERB
issue-687	107	20	the	the	DET
issue-687	107	21	operational	operational	ADJ
issue-687	107	22	,	,	PUNCT
issue-687	107	23	investment	investment	NOUN
issue-687	107	24	,	,	PUNCT
issue-687	107	25	and	and	CCONJ
issue-687	107	26	financial	financial	ADJ
issue-687	107	27	activities	activity	NOUN
issue-687	107	28	of	of	ADP
issue-687	107	29	the	the	DET
issue-687	107	30	enterprise	enterprise	NOUN
issue-687	107	31	.	.	PUNCT
issue-687	108	1	in	in	ADP
issue-687	108	2	the	the	DET
issue-687	108	3	future	future	NOUN
issue-687	108	4	,	,	PUNCT
issue-687	108	5	arrears	arrear	NOUN
issue-687	108	6	on	on	ADP
issue-687	108	7	liabilities	liability	NOUN
issue-687	108	8	should	should	AUX
issue-687	108	9	be	be	AUX
issue-687	108	10	repaid	repay	VERB
issue-687	108	11	by	by	ADP
issue-687	108	12	transferring	transfer	VERB
issue-687	108	13	certain	certain	ADJ
issue-687	108	14	assets	asset	NOUN
issue-687	108	15	or	or	CCONJ
issue-687	108	16	services	service	NOUN
issue-687	108	17	.	.	PUNCT
issue-687	109	1	thus	thus	ADV
issue-687	109	2	,	,	PUNCT
issue-687	109	3	the	the	DET
issue-687	109	4	obligation	obligation	NOUN
issue-687	109	5	is	be	AUX
issue-687	109	6	the	the	DET
issue-687	109	7	claims	claim	NOUN
issue-687	109	8	of	of	ADP
issue-687	109	9	creditors	creditor	NOUN
issue-687	109	10	in	in	ADP
issue-687	109	11	relation	relation	NOUN
issue-687	109	12	to	to	ADP
issue-687	109	13	the	the	DET
issue-687	109	14	assets	asset	NOUN
issue-687	109	15	of	of	ADP
issue-687	109	16	an	an	DET
issue-687	109	17	enterprise	enterprise	NOUN
issue-687	109	18	.	.	PUNCT
issue-687	110	1	the	the	DET
issue-687	110	2	presence	presence	NOUN
issue-687	110	3	of	of	ADP
issue-687	110	4	liabilities	liability	NOUN
issue-687	110	5	(	(	PUNCT
issue-687	110	6	debts	debt	NOUN
issue-687	110	7	)	)	PUNCT
issue-687	110	8	reduces	reduce	VERB
issue-687	110	9	the	the	DET
issue-687	110	10	economic	economic	ADJ
issue-687	110	11	requirements	requirement	NOUN
issue-687	110	12	of	of	ADP
issue-687	110	13	the	the	DET
issue-687	110	14	enterprise	enterprise	NOUN
issue-687	110	15	and	and	CCONJ
issue-687	110	16	its	its	PRON
issue-687	110	17	capital	capital	NOUN
issue-687	110	18	.	.	PUNCT
issue-687	111	1	in	in	ADP
issue-687	111	2	civil	civil	ADJ
issue-687	111	3	and	and	CCONJ
issue-687	111	4	commercial	commercial	ADJ
issue-687	111	5	law	law	NOUN
issue-687	111	6	,	,	PUNCT
issue-687	111	7	an	an	DET
issue-687	111	8	obligation	obligation	NOUN
issue-687	111	9	arises	arise	VERB
issue-687	111	10	from	from	ADP
issue-687	111	11	a	a	DET
issue-687	111	12	contract	contract	NOUN
issue-687	111	13	,	,	PUNCT
issue-687	111	14	regardless	regardless	ADV
issue-687	111	15	of	of	ADP
issue-687	111	16	whether	whether	SCONJ
issue-687	111	17	certain	certain	ADJ
issue-687	111	18	actions	action	NOUN
issue-687	111	19	have	have	AUX
issue-687	111	20	already	already	ADV
issue-687	111	21	taken	take	VERB
issue-687	111	22	to	to	PART
issue-687	111	23	fulfil	fulfil	VERB
issue-687	111	24	it	it	PRON
issue-687	111	25	(	(	PUNCT
issue-687	111	26	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	111	27	,	,	PUNCT
issue-687	111	28	2012	2012	NUM
issue-687	111	29	)	)	PUNCT
issue-687	111	30	.	.	PUNCT
issue-687	112	1	in	in	ADP
issue-687	112	2	the	the	DET
issue-687	112	3	account	account	NOUN
issue-687	112	4	at	at	ADP
issue-687	112	5	the	the	DET
issue-687	112	6	time	time	NOUN
issue-687	112	7	of	of	ADP
issue-687	112	8	signing	sign	VERB
issue-687	112	9	the	the	DET
issue-687	112	10	contract	contract	NOUN
issue-687	112	11	,	,	PUNCT
issue-687	112	12	the	the	DET
issue-687	112	13	liability	liability	NOUN
issue-687	112	14	is	be	AUX
issue-687	112	15	not	not	PART
issue-687	112	16	reflected	reflect	VERB
issue-687	112	17	.	.	PUNCT
issue-687	113	1	that	that	PRON
issue-687	113	2	is	be	AUX
issue-687	113	3	,	,	PUNCT
issue-687	113	4	only	only	ADV
issue-687	113	5	those	those	DET
issue-687	113	6	liabilities	liability	NOUN
issue-687	113	7	that	that	PRON
issue-687	113	8	arise	arise	VERB
issue-687	113	9	from	from	ADP
issue-687	113	10	the	the	DET
issue-687	113	11	execution	execution	NOUN
issue-687	113	12	of	of	ADP
issue-687	113	13	contracts	contract	NOUN
issue-687	113	14	are	be	AUX
issue-687	113	15	reflected	reflect	VERB
issue-687	113	16	in	in	ADP
issue-687	113	17	the	the	DET
issue-687	113	18	account	account	NOUN
issue-687	113	19	,	,	PUNCT
issue-687	113	20	but	but	CCONJ
issue-687	113	21	not	not	PART
issue-687	113	22	at	at	ADV
issue-687	113	23	all	all	ADV
issue-687	113	24	from	from	ADP
issue-687	113	25	the	the	DET
issue-687	113	26	contracts	contract	NOUN
issue-687	113	27	itself	itself	PRON
issue-687	113	28	.	.	PUNCT
issue-687	114	1	for	for	ADP
issue-687	114	2	example	example	NOUN
issue-687	114	3	,	,	PUNCT
issue-687	114	4	the	the	DET
issue-687	114	5	company	company	NOUN
issue-687	114	6	concluded	conclude	VERB
issue-687	114	7	a	a	DET
issue-687	114	8	contract	contract	NOUN
issue-687	114	9	for	for	ADP
issue-687	114	10	the	the	DET
issue-687	114	11	supply	supply	NOUN
issue-687	114	12	of	of	ADP
issue-687	114	13	goods	good	NOUN
issue-687	114	14	.	.	PUNCT
issue-687	115	1	in	in	ADP
issue-687	115	2	accounting	accounting	NOUN
issue-687	115	3	,	,	PUNCT
issue-687	115	4	the	the	DET
issue-687	115	5	requirement	requirement	NOUN
issue-687	115	6	for	for	ADP
issue-687	115	7	these	these	DET
issue-687	115	8	goods	good	NOUN
issue-687	115	9	and	and	CCONJ
issue-687	115	10	the	the	DET
issue-687	115	11	obligation	obligation	NOUN
issue-687	115	12	to	to	PART
issue-687	115	13	pay	pay	VERB
issue-687	115	14	them	they	PRON
issue-687	115	15	do	do	AUX
issue-687	115	16	not	not	PART
issue-687	115	17	receive	receive	VERB
issue-687	115	18	any	any	DET
issue-687	115	19	reflection	reflection	NOUN
issue-687	115	20	.	.	PUNCT
issue-687	116	1	an	an	DET
issue-687	116	2	accountant	accountant	NOUN
issue-687	116	3	may	may	AUX
issue-687	116	4	not	not	PART
issue-687	116	5	guess	guess	VERB
issue-687	116	6	about	about	ADP
issue-687	116	7	the	the	DET
issue-687	116	8	existence	existence	NOUN
issue-687	116	9	of	of	ADP
issue-687	116	10	such	such	ADJ
issue-687	116	11	liabilities	liability	NOUN
issue-687	116	12	.	.	PUNCT
issue-687	117	1	and	and	CCONJ
issue-687	117	2	only	only	ADV
issue-687	117	3	after	after	ADP
issue-687	117	4	the	the	DET
issue-687	117	5	start	start	NOUN
issue-687	117	6	of	of	ADP
issue-687	117	7	the	the	DET
issue-687	117	8	contract	contract	NOUN
issue-687	117	9	:	:	PUNCT
issue-687	117	10	after	after	ADP
issue-687	117	11	the	the	DET
issue-687	117	12	first	first	ADJ
issue-687	117	13	delivery	delivery	NOUN
issue-687	117	14	or	or	CCONJ
issue-687	117	15	payment	payment	NOUN
issue-687	117	16	(	(	PUNCT
issue-687	117	17	prepayment	prepayment	NOUN
issue-687	117	18	)	)	PUNCT
issue-687	117	19	,	,	PUNCT
issue-687	117	20	the	the	DET
issue-687	117	21	accountant	accountant	NOUN
issue-687	117	22	begins	begin	VERB
issue-687	117	23	to	to	PART
issue-687	117	24	reflect	reflect	VERB
issue-687	117	25	the	the	DET
issue-687	117	26	facts	fact	NOUN
issue-687	117	27	of	of	ADP
issue-687	117	28	economic	economic	ADJ
issue-687	117	29	life	life	NOUN
issue-687	117	30	(	(	PUNCT
issue-687	117	31	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	117	32	,	,	PUNCT
issue-687	117	33	2012	2012	NUM
issue-687	117	34	)	)	PUNCT
issue-687	117	35	.	.	PUNCT
issue-687	118	1	thus	thus	ADV
issue-687	118	2	,	,	PUNCT
issue-687	118	3	it	it	PRON
issue-687	118	4	can	can	AUX
issue-687	118	5	be	be	AUX
issue-687	118	6	argued	argue	VERB
issue-687	118	7	that	that	SCONJ
issue-687	118	8	the	the	DET
issue-687	118	9	liabilities	liability	NOUN
issue-687	118	10	are	be	AUX
issue-687	118	11	inherent	inherent	ADJ
issue-687	118	12	in	in	ADP
issue-687	118	13	certain	certain	ADJ
issue-687	118	14	characteristics	characteristic	NOUN
issue-687	118	15	:	:	PUNCT
issue-687	118	16	from	from	ADP
issue-687	118	17	the	the	DET
issue-687	118	18	point	point	NOUN
issue-687	118	19	of	of	ADP
issue-687	118	20	view	view	NOUN
issue-687	118	21	of	of	ADP
issue-687	118	22	the	the	DET
issue-687	118	23	law	law	NOUN
issue-687	118	24	–	–	PUNCT
issue-687	118	25	establishes	establish	VERB
issue-687	118	26	the	the	DET
issue-687	118	27	grounds	ground	NOUN
issue-687	118	28	for	for	ADP
issue-687	118	29	liabilities	liability	NOUN
issue-687	118	30	and	and	CCONJ
issue-687	118	31	the	the	DET
issue-687	118	32	procedure	procedure	NOUN
issue-687	118	33	for	for	ADP
issue-687	118	34	making	make	VERB
issue-687	118	35	settlements	settlement	NOUN
issue-687	118	36	;	;	PUNCT
issue-687	118	37	from	from	ADP
issue-687	118	38	the	the	DET
issue-687	118	39	economic	economic	ADJ
issue-687	118	40	point	point	NOUN
issue-687	118	41	of	of	ADP
issue-687	118	42	view	view	NOUN
issue-687	118	43	–	–	PUNCT
issue-687	118	44	determines	determine	VERB
issue-687	118	45	monetary	monetary	ADJ
issue-687	118	46	relations	relation	NOUN
issue-687	118	47	and	and	CCONJ
issue-687	118	48	,	,	PUNCT
issue-687	118	49	as	as	ADP
issue-687	118	50	a	a	DET
issue-687	118	51	result	result	NOUN
issue-687	118	52	,	,	PUNCT
issue-687	118	53	the	the	DET
issue-687	118	54	emergence	emergence	NOUN
issue-687	118	55	of	of	ADP
issue-687	118	56	payables	payable	NOUN
issue-687	118	57	to	to	ADP
issue-687	118	58	counterparties	counterpartie	NOUN
issue-687	118	59	;	;	PUNCT
issue-687	118	60	accounting	account	VERB
issue-687	118	61	–	–	PUNCT
issue-687	118	62	documented	document	VERB
issue-687	118	63	the	the	DET
issue-687	118	64	consequences	consequence	NOUN
issue-687	118	65	of	of	ADP
issue-687	118	66	the	the	DET
issue-687	118	67	implementation	implementation	NOUN
issue-687	118	68	of	of	ADP
issue-687	118	69	the	the	DET
issue-687	118	70	terms	term	NOUN
issue-687	118	71	of	of	ADP
issue-687	118	72	specific	specific	ADJ
issue-687	118	73	contracts	contract	NOUN
issue-687	118	74	and	and	CCONJ
issue-687	118	75	summarizes	summarize	VERB
issue-687	118	76	the	the	DET
issue-687	118	77	information	information	NOUN
issue-687	118	78	in	in	ADP
issue-687	118	79	the	the	DET
issue-687	118	80	system	system	NOUN
issue-687	118	81	of	of	ADP
issue-687	118	82	accounts	account	NOUN
issue-687	118	83	and	and	CCONJ
issue-687	118	84	reporting	reporting	NOUN
issue-687	118	85	.	.	PUNCT
issue-687	119	1	hence	hence	ADV
issue-687	119	2	the	the	DET
issue-687	119	3	conclusion	conclusion	NOUN
issue-687	119	4	–	–	PUNCT
issue-687	119	5	all	all	DET
issue-687	119	6	liabilities	liability	NOUN
issue-687	119	7	that	that	PRON
issue-687	119	8	are	be	AUX
issue-687	119	9	the	the	DET
issue-687	119	10	subject	subject	NOUN
issue-687	119	11	of	of	ADP
issue-687	119	12	accounting	accounting	NOUN
issue-687	119	13	have	have	AUX
issue-687	119	14	legal	legal	ADJ
issue-687	119	15	and	and	CCONJ
issue-687	119	16	economic	economic	ADJ
issue-687	119	17	content	content	NOUN
issue-687	119	18	.	.	PUNCT
issue-687	120	1	therefore	therefore	ADV
issue-687	120	2	,	,	PUNCT
issue-687	120	3	in	in	ADP
issue-687	120	4	accounting	accounting	NOUN
issue-687	120	5	practice	practice	NOUN
issue-687	120	6	,	,	PUNCT
issue-687	120	7	along	along	ADP
issue-687	120	8	with	with	ADP
issue-687	120	9	the	the	DET
issue-687	120	10	definition	definition	NOUN
issue-687	120	11	of	of	ADP
issue-687	120	12	“	"	PUNCT
issue-687	120	13	obligation	obligation	NOUN
issue-687	120	14	”	"	PUNCT
issue-687	120	15	,	,	PUNCT
issue-687	120	16	the	the	DET
issue-687	120	17	terms	term	NOUN
issue-687	120	18	“	"	PUNCT
issue-687	120	19	indebtedness	indebtedness	NOUN
issue-687	120	20	”	"	PUNCT
issue-687	120	21	and	and	CCONJ
issue-687	120	22	“	"	PUNCT
issue-687	120	23	settlements	settlement	NOUN
issue-687	120	24	”	"	PUNCT
issue-687	120	25	are	be	AUX
issue-687	120	26	used	use	VERB
issue-687	120	27	.	.	PUNCT
issue-687	121	1	quite	quite	ADV
issue-687	121	2	often	often	ADV
issue-687	121	3	,	,	PUNCT
issue-687	121	4	the	the	DET
issue-687	121	5	contents	content	NOUN
issue-687	121	6	of	of	ADP
issue-687	121	7	the	the	DET
issue-687	121	8	category	category	NOUN
issue-687	121	9	debts	debt	NOUN
issue-687	121	10	are	be	AUX
issue-687	121	11	compared	compare	VERB
issue-687	121	12	with	with	ADP
issue-687	121	13	debts	debt	NOUN
issue-687	121	14	or	or	CCONJ
issue-687	121	15	liabilities	liability	NOUN
issue-687	121	16	.	.	PUNCT
issue-687	122	1	given	give	VERB
issue-687	122	2	the	the	DET
issue-687	122	3	economic	economic	ADJ
issue-687	122	4	and	and	CCONJ
issue-687	122	5	legal	legal	ADJ
issue-687	122	6	content	content	NOUN
issue-687	122	7	of	of	ADP
issue-687	122	8	these	these	DET
issue-687	122	9	concepts	concept	NOUN
issue-687	122	10	,	,	PUNCT
issue-687	122	11	we	we	PRON
issue-687	122	12	can	can	AUX
issue-687	122	13	conclude	conclude	VERB
issue-687	122	14	that	that	PRON
issue-687	122	15	identification	identification	NOUN
issue-687	122	16	is	be	AUX
issue-687	122	17	unacceptable	unacceptable	ADJ
issue-687	122	18	.	.	PUNCT
issue-687	123	1	successfully	successfully	ADV
issue-687	123	2	notes	note	VERB
issue-687	123	3	o.	o.	PROPN
issue-687	123	4	v.	v.	ADP
issue-687	123	5	chornenka	chornenka	PROPN
issue-687	123	6	that	that	SCONJ
issue-687	123	7	payables	payable	NOUN
issue-687	123	8	are	be	AUX
issue-687	123	9	defined	define	VERB
issue-687	123	10	as	as	ADP
issue-687	123	11	the	the	DET
issue-687	123	12	result	result	NOUN
issue-687	123	13	of	of	ADP
issue-687	123	14	the	the	DET
issue-687	123	15	legal	legal	ADJ
issue-687	123	16	relationship	relationship	NOUN
issue-687	123	17	of	of	ADP
issue-687	123	18	the	the	DET
issue-687	123	19	entity	entity	NOUN
issue-687	123	20	,	,	PUNCT
issue-687	123	21	which	which	PRON
issue-687	123	22	is	be	AUX
issue-687	123	23	the	the	DET
issue-687	123	24	result	result	NOUN
issue-687	123	25	of	of	ADP
issue-687	123	26	committing	commit	VERB
issue-687	123	27	a	a	DET
issue-687	123	28	certain	certain	ADJ
issue-687	123	29	action	action	NOUN
issue-687	123	30	of	of	ADP
issue-687	123	31	one	one	NUM
issue-687	123	32	entity	entity	NOUN
issue-687	123	33	to	to	ADP
issue-687	123	34	another	another	DET
issue-687	123	35	entity	entity	NOUN
issue-687	123	36	,	,	PUNCT
issue-687	123	37	an	an	DET
issue-687	123	38	individual	individual	NOUN
issue-687	123	39	,	,	PUNCT
issue-687	123	40	the	the	DET
issue-687	123	41	state	state	NOUN
issue-687	123	42	,	,	PUNCT
issue-687	123	43	an	an	DET
issue-687	123	44	extra	extra	ADJ
issue-687	123	45	-	-	ADJ
issue-687	123	46	budgetary	budgetary	ADJ
issue-687	123	47	fund	fund	NOUN
issue-687	123	48	for	for	ADP
issue-687	123	49	the	the	DET
issue-687	123	50	transfer	transfer	NOUN
issue-687	123	51	of	of	ADP
issue-687	123	52	inventory	inventory	NOUN
issue-687	123	53	,	,	PUNCT
issue-687	123	54	cash	cash	NOUN
issue-687	123	55	or	or	CCONJ
issue-687	123	56	other	other	ADJ
issue-687	123	57	assets	asset	NOUN
issue-687	123	58	,	,	PUNCT
issue-687	123	59	provision	provision	NOUN
issue-687	123	60	of	of	ADP
issue-687	123	61	services	service	NOUN
issue-687	123	62	,	,	PUNCT
issue-687	123	63	performance	performance	NOUN
issue-687	123	64	of	of	ADP
issue-687	123	65	works	work	NOUN
issue-687	123	66	,	,	PUNCT
issue-687	123	67	or	or	CCONJ
issue-687	123	68	actions	action	NOUN
issue-687	123	69	of	of	ADP
issue-687	123	70	legislative	legislative	ADJ
issue-687	123	71	and	and	CCONJ
issue-687	123	72	regulatory	regulatory	ADJ
issue-687	123	73	documents	document	NOUN
issue-687	123	74	(	(	PUNCT
issue-687	123	75	arrears	arrear	NOUN
issue-687	123	76	of	of	ADP
issue-687	123	77	taxes	taxis	NOUN
issue-687	123	78	or	or	CCONJ
issue-687	123	79	other	other	ADJ
issue-687	123	80	mandatory	mandatory	ADJ
issue-687	123	81	payments	payment	NOUN
issue-687	123	82	to	to	ADP
issue-687	123	83	the	the	DET
issue-687	123	84	budget	budget	NOUN
issue-687	123	85	and	and	CCONJ
issue-687	123	86	extra	extra	ADJ
issue-687	123	87	-	-	ADJ
issue-687	123	88	budgetary	budgetary	ADJ
issue-687	123	89	funds	fund	NOUN
issue-687	123	90	)	)	PUNCT
issue-687	123	91	and	and	CCONJ
issue-687	123	92	gives	give	VERB
issue-687	123	93	the	the	DET
issue-687	123	94	creditor	creditor	NOUN
issue-687	123	95	the	the	DET
issue-687	123	96	right	right	NOUN
issue-687	123	97	to	to	PART
issue-687	123	98	claim	claim	VERB
issue-687	123	99	(	(	PUNCT
issue-687	123	100	chornenka	chornenka	ADJ
issue-687	123	101	,	,	PUNCT
issue-687	123	102	2017	2017	NUM
issue-687	123	103	)	)	PUNCT
issue-687	123	104	.	.	PUNCT
issue-687	124	1	the	the	DET
issue-687	124	2	affirmation	affirmation	NOUN
issue-687	124	3	of	of	ADP
issue-687	124	4	n.	n.	PROPN
issue-687	124	5	v.	v.	PROPN
issue-687	124	6	potryvaeva	potryvaeva	PROPN
issue-687	124	7	is	be	AUX
issue-687	124	8	that	that	SCONJ
issue-687	124	9	calculations	calculation	NOUN
issue-687	124	10	are	be	AUX
issue-687	124	11	acts	act	NOUN
issue-687	124	12	of	of	ADP
issue-687	124	13	disposal	disposal	NOUN
issue-687	124	14	of	of	ADP
issue-687	124	15	own	own	ADJ
issue-687	124	16	funds	fund	NOUN
issue-687	124	17	in	in	ADP
issue-687	124	18	favour	favour	NOUN
issue-687	124	19	of	of	ADP
issue-687	124	20	another	another	DET
issue-687	124	21	person	person	NOUN
issue-687	124	22	or	or	CCONJ
issue-687	124	23	receiving	receive	VERB
issue-687	124	24	funds	fund	NOUN
issue-687	124	25	from	from	ADP
issue-687	124	26	another	another	DET
issue-687	124	27	person	person	NOUN
issue-687	124	28	,	,	PUNCT
issue-687	124	29	ensure	ensure	VERB
issue-687	124	30	the	the	DET
issue-687	124	31	implementation	implementation	NOUN
issue-687	124	32	of	of	ADP
issue-687	124	33	economic	economic	ADJ
issue-687	124	34	relations	relation	NOUN
issue-687	124	35	between	between	ADP
issue-687	124	36	people	people	NOUN
issue-687	124	37	,	,	PUNCT
issue-687	124	38	producers	producer	NOUN
issue-687	124	39	,	,	PUNCT
issue-687	124	40	and	and	CCONJ
issue-687	124	41	consumers	consumer	NOUN
issue-687	124	42	,	,	PUNCT
issue-687	124	43	etc	etc	X
issue-687	124	44	.	.	X
issue-687	124	45	on	on	ADP
issue-687	124	46	the	the	DET
issue-687	124	47	movement	movement	NOUN
issue-687	124	48	of	of	ADP
issue-687	124	49	results	result	NOUN
issue-687	124	50	of	of	ADP
issue-687	124	51	labour	labour	NOUN
issue-687	124	52	received	receive	VERB
issue-687	124	53	not	not	PART
issue-687	124	54	for	for	ADP
issue-687	124	55	their	their	PRON
issue-687	124	56	own	own	ADJ
issue-687	124	57	consumption	consumption	NOUN
issue-687	124	58	but	but	CCONJ
issue-687	124	59	for	for	ADP
issue-687	124	60	the	the	DET
issue-687	124	61	satisfaction	satisfaction	NOUN
issue-687	124	62	of	of	ADP
issue-687	124	63	public	public	ADJ
issue-687	124	64	needs	need	NOUN
issue-687	124	65	.	.	PUNCT
issue-687	125	1	it	it	PRON
issue-687	125	2	is	be	AUX
issue-687	125	3	the	the	DET
issue-687	125	4	calculations	calculation	NOUN
issue-687	125	5	accompany	accompany	VERB
issue-687	125	6	the	the	DET
issue-687	125	7	exchange	exchange	NOUN
issue-687	125	8	process	process	NOUN
issue-687	125	9	,	,	PUNCT
issue-687	125	10	through	through	ADP
issue-687	125	11	which	which	PRON
issue-687	125	12	commodity	commodity	NOUN
issue-687	125	13	producers	producer	NOUN
issue-687	125	14	,	,	PUNCT
issue-687	125	15	intermediaries	intermediary	NOUN
issue-687	125	16	,	,	PUNCT
issue-687	125	17	and	and	CCONJ
issue-687	125	18	sellers	seller	NOUN
issue-687	125	19	enter	enter	VERB
issue-687	125	20	into	into	ADP
issue-687	125	21	relationships	relationship	NOUN
issue-687	125	22	with	with	ADP
issue-687	125	23	consumers	consumer	NOUN
issue-687	125	24	(	(	PUNCT
issue-687	125	25	potryvayeva	potryvayeva	PROPN
issue-687	125	26	,	,	PUNCT
issue-687	125	27	parakonna	parakonna	NOUN
issue-687	125	28	,	,	PUNCT
issue-687	125	29	2016	2016	NUM
issue-687	125	30	)	)	PUNCT
issue-687	125	31	.	.	PUNCT
issue-687	126	1	o.	o.	PROPN
issue-687	126	2	m.	m.	PROPN
issue-687	126	3	petruk	petruk	PROPN
issue-687	126	4	believes	believe	VERB
issue-687	126	5	that	that	SCONJ
issue-687	126	6	arrears	arrear	NOUN
issue-687	126	7	or	or	CCONJ
issue-687	126	8	calculations	calculation	NOUN
issue-687	126	9	are	be	AUX
issue-687	126	10	reflected	reflect	VERB
issue-687	126	11	in	in	ADP
issue-687	126	12	accounting	accounting	NOUN
issue-687	126	13	as	as	ADP
issue-687	126	14	debts	debt	NOUN
issue-687	126	15	,	,	PUNCT
issue-687	126	16	payments	payment	NOUN
issue-687	126	17	,	,	PUNCT
issue-687	126	18	that	that	ADV
issue-687	126	19	is	is	ADV
issue-687	126	20	,	,	PUNCT
issue-687	126	21	the	the	DET
issue-687	126	22	promise	promise	NOUN
issue-687	126	23	of	of	ADP
issue-687	126	24	payment	payment	NOUN
issue-687	126	25	for	for	ADP
issue-687	126	26	actually	actually	ADV
issue-687	126	27	delivered	deliver	VERB
issue-687	126	28	inventory	inventory	NOUN
issue-687	126	29	or	or	CCONJ
issue-687	126	30	services	service	NOUN
issue-687	126	31	provided	provide	VERB
issue-687	126	32	.	.	PUNCT
issue-687	127	1	if	if	SCONJ
issue-687	127	2	we	we	PRON
issue-687	127	3	promise	promise	VERB
issue-687	127	4	to	to	PART
issue-687	127	5	pay	pay	VERB
issue-687	127	6	the	the	DET
issue-687	127	7	buyer	buyer	NOUN
issue-687	127	8	,	,	PUNCT
issue-687	127	9	then	then	ADV
issue-687	127	10	the	the	DET
issue-687	127	11	account	account	NOUN
issue-687	127	12	should	should	AUX
issue-687	127	13	reflect	reflect	VERB
issue-687	127	14	the	the	DET
issue-687	127	15	promise	promise	NOUN
issue-687	127	16	of	of	ADP
issue-687	127	17	the	the	DET
issue-687	127	18	contractor	contractor	NOUN
issue-687	127	19	to	to	PART
issue-687	127	20	put	put	VERB
issue-687	127	21	the	the	DET
issue-687	127	22	goods	good	NOUN
issue-687	127	23	,	,	PUNCT
issue-687	127	24	which	which	PRON
issue-687	127	25	can	can	AUX
issue-687	127	26	also	also	ADV
issue-687	127	27	be	be	AUX
issue-687	127	28	a	a	DET
issue-687	127	29	valuation	valuation	NOUN
issue-687	127	30	.	.	PUNCT
issue-687	128	1	in	in	ADP
issue-687	128	2	this	this	DET
issue-687	128	3	case	case	NOUN
issue-687	128	4	,	,	PUNCT
issue-687	128	5	the	the	DET
issue-687	128	6	fact	fact	NOUN
issue-687	128	7	is	be	AUX
issue-687	128	8	actually	actually	ADV
issue-687	128	9	about	about	ADP
issue-687	128	10	the	the	DET
issue-687	128	11	accounting	accounting	NOUN
issue-687	128	12	of	of	ADP
issue-687	128	13	a	a	DET
issue-687	128	14	bilateral	bilateral	ADJ
issue-687	128	15	promise	promise	NOUN
issue-687	128	16	–	–	PUNCT
issue-687	128	17	a	a	DET
issue-687	128	18	treaty	treaty	NOUN
issue-687	128	19	.	.	PUNCT
issue-687	129	1	if	if	SCONJ
issue-687	129	2	all	all	DET
issue-687	129	3	components	component	NOUN
issue-687	129	4	of	of	ADP
issue-687	129	5	a	a	DET
issue-687	129	6	bilateral	bilateral	ADJ
issue-687	129	7	legal	legal	ADJ
issue-687	129	8	commitment	commitment	NOUN
issue-687	129	9	are	be	AUX
issue-687	129	10	reflected	reflect	VERB
issue-687	129	11	in	in	ADP
issue-687	129	12	the	the	DET
issue-687	129	13	accounting	accounting	NOUN
issue-687	129	14	,	,	PUNCT
issue-687	129	15	we	we	PRON
issue-687	129	16	conclude	conclude	VERB
issue-687	129	17	that	that	SCONJ
issue-687	129	18	it	it	PRON
issue-687	129	19	is	be	AUX
issue-687	129	20	also	also	ADV
issue-687	129	21	accounted	account	VERB
issue-687	129	22	for	for	ADP
issue-687	129	23	.	.	PUNCT
issue-687	130	1	the	the	DET
issue-687	130	2	difficulty	difficulty	NOUN
issue-687	130	3	in	in	ADP
issue-687	130	4	understanding	understand	VERB
issue-687	130	5	this	this	DET
issue-687	130	6	phenomenon	phenomenon	NOUN
issue-687	130	7	is	be	AUX
issue-687	130	8	that	that	SCONJ
issue-687	130	9	the	the	DET
issue-687	130	10	civil	civil	ADJ
issue-687	130	11	law	law	NOUN
issue-687	130	12	obligation	obligation	NOUN
issue-687	130	13	is	be	AUX
issue-687	130	14	bilateral	bilateral	ADJ
issue-687	130	15	,	,	PUNCT
issue-687	130	16	so	so	SCONJ
issue-687	130	17	a	a	DET
issue-687	130	18	certain	certain	ADJ
issue-687	130	19	part	part	NOUN
issue-687	130	20	of	of	ADP
issue-687	130	21	the	the	DET
issue-687	130	22	legal	legal	ADJ
issue-687	130	23	obligation	obligation	NOUN
issue-687	130	24	must	must	AUX
issue-687	130	25	be	be	AUX
issue-687	130	26	shown	show	VERB
issue-687	130	27	separately	separately	ADV
issue-687	130	28	from	from	ADP
issue-687	130	29	the	the	DET
issue-687	130	30	creditor	creditor	NOUN
issue-687	130	31	,	,	PUNCT
issue-687	130	32	and	and	CCONJ
issue-687	130	33	the	the	DET
issue-687	130	34	other	other	ADJ
issue-687	130	35	–	–	PUNCT
issue-687	130	36	separately	separately	ADV
issue-687	130	37	from	from	ADP
issue-687	130	38	the	the	DET
issue-687	130	39	debtor	debtor	NOUN
issue-687	130	40	.	.	PUNCT
issue-687	131	1	their	their	PRON
issue-687	131	2	reflection	reflection	NOUN
issue-687	131	3	in	in	ADP
issue-687	131	4	the	the	DET
issue-687	131	5	account	account	NOUN
issue-687	131	6	takes	take	VERB
issue-687	131	7	place	place	NOUN
issue-687	131	8	through	through	ADP
issue-687	131	9	the	the	DET
issue-687	131	10	system	system	NOUN
issue-687	131	11	of	of	ADP
issue-687	131	12	double	double	ADJ
issue-687	131	13	entry	entry	NOUN
issue-687	131	14	–	–	PUNCT
issue-687	131	15	the	the	DET
issue-687	131	16	fundamental	fundamental	ADJ
issue-687	131	17	method	method	NOUN
issue-687	131	18	of	of	ADP
issue-687	131	19	accounting	accounting	NOUN
issue-687	131	20	since	since	SCONJ
issue-687	131	21	in	in	ADP
issue-687	131	22	transactions	transaction	NOUN
issue-687	131	23	,	,	PUNCT
issue-687	131	24	there	there	PRON
issue-687	131	25	always	always	ADV
issue-687	131	26	is	be	AUX
issue-687	131	27	a	a	DET
issue-687	131	28	lender	lender	NOUN
issue-687	131	29	and	and	CCONJ
issue-687	131	30	a	a	DET
issue-687	131	31	debtor	debtor	NOUN
issue-687	131	32	(	(	PUNCT
issue-687	131	33	debit	debit	NOUN
issue-687	131	34	and	and	CCONJ
issue-687	131	35	credit	credit	NOUN
issue-687	131	36	)	)	PUNCT
issue-687	131	37	.	.	PUNCT
issue-687	132	1	all	all	DET
issue-687	132	2	cases	case	NOUN
issue-687	132	3	of	of	ADP
issue-687	132	4	existence	existence	NOUN
issue-687	132	5	and	and	CCONJ
issue-687	132	6	use	use	NOUN
issue-687	132	7	of	of	ADP
issue-687	132	8	double	double	ADJ
issue-687	132	9	entry	entry	NOUN
issue-687	132	10	can	can	AUX
issue-687	132	11	not	not	PART
issue-687	132	12	be	be	AUX
issue-687	132	13	explained	explain	VERB
issue-687	132	14	by	by	ADP
issue-687	132	15	purely	purely	ADV
issue-687	132	16	economic	economic	ADJ
issue-687	132	17	reasons	reason	NOUN
issue-687	132	18	because	because	SCONJ
issue-687	132	19	there	there	PRON
issue-687	132	20	is	be	VERB
issue-687	132	21	a	a	DET
issue-687	132	22	legal	legal	ADJ
issue-687	132	23	basis	basis	NOUN
issue-687	132	24	for	for	ADP
issue-687	132	25	conducting	conduct	VERB
issue-687	132	26	business	business	NOUN
issue-687	132	27	operations	operation	NOUN
issue-687	132	28	(	(	PUNCT
issue-687	132	29	petruk	petruk	ADJ
issue-687	132	30	,	,	PUNCT
issue-687	132	31	2012	2012	NUM
issue-687	132	32	)	)	PUNCT
issue-687	132	33	.	.	PUNCT
issue-687	133	1	the	the	DET
issue-687	133	2	conducted	conduct	VERB
issue-687	133	3	research	research	NOUN
issue-687	133	4	makes	make	VERB
issue-687	133	5	it	it	PRON
issue-687	133	6	possible	possible	ADJ
issue-687	133	7	to	to	PART
issue-687	133	8	substantiate	substantiate	VERB
issue-687	133	9	the	the	DET
issue-687	133	10	essence	essence	NOUN
issue-687	133	11	of	of	ADP
issue-687	133	12	the	the	DET
issue-687	133	13	category	category	NOUN
issue-687	133	14	of	of	ADP
issue-687	133	15	“	"	PUNCT
issue-687	133	16	liability	liability	NOUN
issue-687	133	17	”	"	PUNCT
issue-687	133	18	(	(	PUNCT
issue-687	133	19	figure	figure	NOUN
issue-687	133	20	3	3	NUM
issue-687	133	21	)	)	PUNCT
issue-687	133	22	.	.	PUNCT
issue-687	134	1	in	in	ADP
issue-687	134	2	our	our	PRON
issue-687	134	3	opinion	opinion	NOUN
issue-687	134	4	,	,	PUNCT
issue-687	134	5	the	the	DET
issue-687	134	6	liability	liability	NOUN
issue-687	134	7	is	be	AUX
issue-687	134	8	a	a	DET
issue-687	134	9	legal	legal	ADJ
issue-687	134	10	relationship	relationship	NOUN
issue-687	134	11	between	between	ADP
issue-687	134	12	economic	economic	ADJ
issue-687	134	13	entities	entity	NOUN
issue-687	134	14	,	,	PUNCT
issue-687	134	15	which	which	PRON
issue-687	134	16	causes	cause	VERB
issue-687	134	17	the	the	DET
issue-687	134	18	occurrence	occurrence	NOUN
issue-687	134	19	of	of	ADP
issue-687	134	20	indebtedness	indebtedness	NOUN
issue-687	134	21	under	under	ADP
issue-687	134	22	certain	certain	ADJ
issue-687	134	23	calculations	calculation	NOUN
issue-687	134	24	.	.	PUNCT
issue-687	135	1	5	5	X
issue-687	135	2	.	.	X
issue-687	135	3	national	national	ADJ
issue-687	135	4	and	and	CCONJ
issue-687	135	5	international	international	ADJ
issue-687	135	6	accounting	accounting	NOUN
issue-687	135	7	experience	experience	NOUN
issue-687	135	8	and	and	CCONJ
issue-687	135	9	classification	classification	NOUN
issue-687	135	10	of	of	ADP
issue-687	135	11	current	current	ADJ
issue-687	135	12	liabilities	liability	NOUN
issue-687	135	13	in	in	ADP
issue-687	135	14	accordance	accordance	NOUN
issue-687	135	15	with	with	ADP
issue-687	135	16	accounting	accounting	NOUN
issue-687	135	17	standards	standard	NOUN
issue-687	135	18	,	,	PUNCT
issue-687	135	19	liabilities	liability	NOUN
issue-687	135	20	are	be	AUX
issue-687	135	21	divided	divide	VERB
issue-687	135	22	into	into	ADP
issue-687	135	23	:	:	PUNCT
issue-687	135	24	long	long	ADJ
issue-687	135	25	-	-	PUNCT
issue-687	135	26	term	term	NOUN
issue-687	135	27	;	;	PUNCT
issue-687	135	28	current	current	ADJ
issue-687	135	29	;	;	PUNCT
issue-687	135	30	contingent	contingent	ADJ
issue-687	135	31	liabilities	liability	NOUN
issue-687	135	32	;	;	PUNCT
issue-687	135	33	income	income	NOUN
issue-687	135	34	of	of	ADP
issue-687	135	35	future	future	ADJ
issue-687	135	36	periods	period	NOUN
issue-687	135	37	(	(	PUNCT
issue-687	135	38	act	act	NOUN
issue-687	135	39	of	of	ADP
issue-687	135	40	the	the	DET
issue-687	135	41	ministry	ministry	PROPN
issue-687	135	42	of	of	ADP
issue-687	135	43	finance	finance	PROPN
issue-687	135	44	of	of	ADP
issue-687	135	45	ukraine	ukraine	NOUN
issue-687	135	46	,	,	PUNCT
issue-687	135	47	2000	2000	NUM
issue-687	135	48	)	)	PUNCT
issue-687	135	49	.	.	PUNCT
issue-687	136	1	a	a	DET
issue-687	136	2	liability	liability	NOUN
issue-687	136	3	is	be	AUX
issue-687	136	4	recognized	recognize	VERB
issue-687	136	5	if	if	SCONJ
issue-687	136	6	its	its	PRON
issue-687	136	7	valuation	valuation	NOUN
issue-687	136	8	can	can	AUX
issue-687	136	9	be	be	AUX
issue-687	136	10	reliably	reliably	ADV
issue-687	136	11	determined	determine	VERB
issue-687	136	12	and	and	CCONJ
issue-687	136	13	there	there	PRON
issue-687	136	14	is	be	VERB
issue-687	136	15	a	a	DET
issue-687	136	16	likelihood	likelihood	NOUN
issue-687	136	17	of	of	ADP
issue-687	136	18	a	a	DET
issue-687	136	19	future	future	ADJ
issue-687	136	20	decrease	decrease	NOUN
issue-687	136	21	in	in	ADP
issue-687	136	22	future	future	ADJ
issue-687	136	23	economic	economic	ADJ
issue-687	136	24	benefits	benefit	NOUN
issue-687	136	25	arising	arise	VERB
issue-687	136	26	from	from	ADP
issue-687	136	27	its	its	PRON
issue-687	136	28	repayment	repayment	NOUN
issue-687	136	29	(	(	PUNCT
issue-687	136	30	act	act	NOUN
issue-687	136	31	of	of	ADP
issue-687	136	32	the	the	DET
issue-687	136	33	ministry	ministry	PROPN
issue-687	136	34	of	of	ADP
issue-687	136	35	finance	finance	PROPN
issue-687	136	36	of	of	ADP
issue-687	136	37	ukraine	ukraine	NOUN
issue-687	136	38	,	,	PUNCT
issue-687	136	39	2000	2000	NUM
issue-687	136	40	)	)	PUNCT
issue-687	136	41	.	.	PUNCT
issue-687	137	1	having	having	AUX
issue-687	137	2	analysed	analyse	VERB
issue-687	137	3	the	the	DET
issue-687	137	4	normative	normative	ADJ
issue-687	137	5	documents	document	NOUN
issue-687	137	6	by	by	ADP
issue-687	137	7	scientists	scientist	NOUN
issue-687	137	8	,	,	PUNCT
issue-687	137	9	the	the	DET
issue-687	137	10	main	main	ADJ
issue-687	137	11	characteristics	characteristic	NOUN
issue-687	137	12	of	of	ADP
issue-687	137	13	the	the	DET
issue-687	137	14	liabilities	liability	NOUN
issue-687	137	15	were	be	AUX
issue-687	137	16	substantiated	substantiate	VERB
issue-687	137	17	:	:	PUNCT
issue-687	137	18	baltic	baltic	ADJ
issue-687	137	19	journal	journal	PROPN
issue-687	137	20	of	of	ADP
issue-687	137	21	economic	economic	ADJ
issue-687	137	22	studies	study	NOUN
issue-687	137	23	165	165	NUM
issue-687	137	24	vol	vol	NOUN
issue-687	137	25	.	.	PROPN
issue-687	138	1	5	5	NUM
issue-687	138	2	,	,	PUNCT
issue-687	138	3	no	no	INTJ
issue-687	138	4	.	.	NOUN
issue-687	138	5	3	3	NUM
issue-687	138	6	,	,	PUNCT
issue-687	138	7	2019	2019	NUM
issue-687	138	8	specific	specific	ADJ
issue-687	138	9	economic	economic	ADJ
issue-687	138	10	resources	resource	NOUN
issue-687	138	11	(	(	PUNCT
issue-687	138	12	returns	return	NOUN
issue-687	138	13	are	be	AUX
issue-687	138	14	subject	subject	ADJ
issue-687	138	15	to	to	ADP
issue-687	138	16	resources	resource	NOUN
issue-687	138	17	or	or	CCONJ
issue-687	138	18	their	their	PRON
issue-687	138	19	monetary	monetary	ADJ
issue-687	138	20	equivalent	equivalent	NOUN
issue-687	138	21	–	–	PUNCT
issue-687	138	22	depending	depend	VERB
issue-687	138	23	on	on	ADP
issue-687	138	24	the	the	DET
issue-687	138	25	terms	term	NOUN
issue-687	138	26	of	of	ADP
issue-687	138	27	the	the	DET
issue-687	138	28	contract	contract	NOUN
issue-687	138	29	)	)	PUNCT
issue-687	138	30	;	;	PUNCT
issue-687	138	31	address	address	NOUN
issue-687	138	32	(	(	PUNCT
issue-687	138	33	resources	resource	NOUN
issue-687	138	34	are	be	AUX
issue-687	138	35	returned	return	VERB
issue-687	138	36	to	to	ADP
issue-687	138	37	the	the	DET
issue-687	138	38	lender	lender	NOUN
issue-687	138	39	or	or	CCONJ
issue-687	138	40	another	another	DET
issue-687	138	41	third	third	ADJ
issue-687	138	42	party	party	NOUN
issue-687	138	43	on	on	ADP
issue-687	138	44	behalf	behalf	NOUN
issue-687	138	45	of	of	ADP
issue-687	138	46	the	the	DET
issue-687	138	47	lender	lender	NOUN
issue-687	138	48	)	)	PUNCT
issue-687	138	49	;	;	PUNCT
issue-687	138	50	the	the	DET
issue-687	138	51	maturity	maturity	NOUN
issue-687	138	52	of	of	ADP
issue-687	138	53	the	the	DET
issue-687	138	54	debt	debt	NOUN
issue-687	138	55	;	;	PUNCT
issue-687	138	56	remuneration	remuneration	NOUN
issue-687	138	57	for	for	ADP
issue-687	138	58	the	the	DET
issue-687	138	59	use	use	NOUN
issue-687	138	60	of	of	ADP
issue-687	138	61	resources	resource	NOUN
issue-687	138	62	;	;	PUNCT
issue-687	138	63	sanctions	sanction	NOUN
issue-687	138	64	and	and	CCONJ
issue-687	138	65	violations	violation	NOUN
issue-687	138	66	of	of	ADP
issue-687	138	67	contractual	contractual	ADJ
issue-687	138	68	liabilities	liability	NOUN
issue-687	138	69	in	in	ADP
issue-687	138	70	terms	term	NOUN
issue-687	138	71	and	and	CCONJ
issue-687	138	72	amounts	amount	NOUN
issue-687	138	73	of	of	ADP
issue-687	138	74	debt	debt	NOUN
issue-687	138	75	repayment	repayment	NOUN
issue-687	138	76	(	(	PUNCT
issue-687	138	77	myronova	myronova	PROPN
issue-687	138	78	,	,	PUNCT
issue-687	138	79	batsman	batsman	NOUN
issue-687	138	80	,	,	PUNCT
issue-687	138	81	yatsenko	yatsenko	PROPN
issue-687	138	82	,	,	PUNCT
issue-687	138	83	2016	2016	NUM
issue-687	138	84	)	)	PUNCT
issue-687	138	85	.	.	PUNCT
issue-687	139	1	one	one	NUM
issue-687	139	2	of	of	ADP
issue-687	139	3	the	the	DET
issue-687	139	4	controversial	controversial	ADJ
issue-687	139	5	issues	issue	NOUN
issue-687	139	6	in	in	ADP
issue-687	139	7	the	the	DET
issue-687	139	8	research	research	NOUN
issue-687	139	9	of	of	ADP
issue-687	139	10	scholars	scholar	NOUN
issue-687	139	11	is	be	AUX
issue-687	139	12	the	the	DET
issue-687	139	13	divergence	divergence	NOUN
issue-687	139	14	of	of	ADP
issue-687	139	15	views	view	NOUN
issue-687	139	16	on	on	ADP
issue-687	139	17	the	the	DET
issue-687	139	18	classification	classification	NOUN
issue-687	139	19	of	of	ADP
issue-687	139	20	liabilities	liability	NOUN
issue-687	139	21	,	,	PUNCT
issue-687	139	22	including	include	VERB
issue-687	139	23	current	current	ADJ
issue-687	139	24	ones	one	NOUN
issue-687	139	25	.	.	PUNCT
issue-687	140	1	scientists	scientist	NOUN
issue-687	140	2	and	and	CCONJ
issue-687	140	3	accounting	accounting	NOUN
issue-687	140	4	practices	practice	NOUN
issue-687	140	5	confirm	confirm	VERB
issue-687	140	6	that	that	SCONJ
issue-687	140	7	the	the	DET
issue-687	140	8	classification	classification	NOUN
issue-687	140	9	of	of	ADP
issue-687	140	10	company	company	NOUN
issue-687	140	11	liabilities	liability	NOUN
issue-687	140	12	by	by	ADP
issue-687	140	13	individual	individual	ADJ
issue-687	140	14	types	type	NOUN
issue-687	140	15	is	be	AUX
issue-687	140	16	necessary	necessary	ADJ
issue-687	140	17	to	to	PART
issue-687	140	18	ensure	ensure	VERB
issue-687	140	19	their	their	PRON
issue-687	140	20	management	management	NOUN
issue-687	140	21	and	and	CCONJ
issue-687	140	22	the	the	DET
issue-687	140	23	objectivity	objectivity	NOUN
issue-687	140	24	of	of	ADP
issue-687	140	25	the	the	DET
issue-687	140	26	presentation	presentation	NOUN
issue-687	140	27	of	of	ADP
issue-687	140	28	information	information	NOUN
issue-687	140	29	in	in	ADP
issue-687	140	30	the	the	DET
issue-687	140	31	financial	financial	ADJ
issue-687	140	32	statements	statement	NOUN
issue-687	140	33	for	for	ADP
issue-687	140	34	decision	decision	NOUN
issue-687	140	35	-	-	PUNCT
issue-687	140	36	making	making	NOUN
issue-687	140	37	by	by	ADP
issue-687	140	38	users	user	NOUN
issue-687	140	39	.	.	PUNCT
issue-687	141	1	honestly	honestly	ADV
issue-687	141	2	,	,	PUNCT
issue-687	141	3	l.	l.	PROPN
issue-687	141	4	v.	v.	ADP
issue-687	141	5	chizhevska	chizhevska	PROPN
issue-687	141	6	notes	note	NOUN
issue-687	141	7	that	that	SCONJ
issue-687	141	8	the	the	DET
issue-687	141	9	first	first	ADJ
issue-687	141	10	step	step	NOUN
issue-687	141	11	in	in	ADP
issue-687	141	12	achieving	achieve	VERB
issue-687	141	13	the	the	DET
issue-687	141	14	definition	definition	NOUN
issue-687	141	15	of	of	ADP
issue-687	141	16	objects	object	NOUN
issue-687	141	17	is	be	AUX
issue-687	141	18	their	their	PRON
issue-687	141	19	classification	classification	NOUN
issue-687	141	20	based	base	VERB
issue-687	141	21	on	on	ADP
issue-687	141	22	the	the	DET
issue-687	141	23	general	general	ADJ
issue-687	141	24	phenomenon	phenomenon	NOUN
issue-687	141	25	of	of	ADP
issue-687	141	26	the	the	DET
issue-687	141	27	unity	unity	NOUN
issue-687	141	28	of	of	ADP
issue-687	141	29	opposites	opposite	NOUN
issue-687	141	30	(	(	PUNCT
issue-687	141	31	chyzhevska	chyzhevska	ADJ
issue-687	141	32	,	,	PUNCT
issue-687	141	33	zelenina	zelenina	PROPN
issue-687	141	34	,	,	PUNCT
issue-687	141	35	2011	2011	NUM
issue-687	141	36	)	)	PUNCT
issue-687	141	37	.	.	PUNCT
issue-687	142	1	according	accord	VERB
issue-687	142	2	to	to	ADP
issue-687	142	3	n.	n.	PROPN
issue-687	142	4	r.	r.	PROPN
issue-687	142	5	dombrovska	dombrovska	PROPN
issue-687	142	6	,	,	PUNCT
issue-687	142	7	scientific	scientific	ADJ
issue-687	142	8	classification	classification	NOUN
issue-687	142	9	is	be	AUX
issue-687	142	10	a	a	DET
issue-687	142	11	method	method	NOUN
issue-687	142	12	of	of	ADP
issue-687	142	13	studying	study	VERB
issue-687	142	14	a	a	DET
issue-687	142	15	plurality	plurality	NOUN
issue-687	142	16	of	of	ADP
issue-687	142	17	objects	object	NOUN
issue-687	142	18	by	by	ADP
issue-687	142	19	their	their	PRON
issue-687	142	20	division	division	NOUN
issue-687	142	21	into	into	ADP
issue-687	142	22	groups	group	NOUN
issue-687	142	23	according	accord	VERB
issue-687	142	24	to	to	ADP
issue-687	142	25	the	the	DET
issue-687	142	26	general	general	ADJ
issue-687	142	27	sign	sign	NOUN
issue-687	142	28	of	of	ADP
issue-687	142	29	the	the	DET
issue-687	142	30	way	way	NOUN
issue-687	142	31	of	of	ADP
issue-687	142	32	knowing	know	VERB
issue-687	142	33	the	the	DET
issue-687	142	34	essence	essence	NOUN
issue-687	142	35	,	,	PUNCT
issue-687	142	36	content	content	NOUN
issue-687	142	37	,	,	PUNCT
issue-687	142	38	degree	degree	NOUN
issue-687	142	39	of	of	ADP
issue-687	142	40	similarity	similarity	NOUN
issue-687	142	41	,	,	PUNCT
issue-687	142	42	and	and	CCONJ
issue-687	142	43	differences	difference	NOUN
issue-687	142	44	of	of	ADP
issue-687	142	45	objects	object	NOUN
issue-687	142	46	(	(	PUNCT
issue-687	142	47	dombrovska	dombrovska	ADJ
issue-687	142	48	,	,	PUNCT
issue-687	142	49	2014	2014	NUM
issue-687	142	50	)	)	PUNCT
issue-687	142	51	.	.	PUNCT
issue-687	143	1	in	in	ADP
issue-687	143	2	accordance	accordance	NOUN
issue-687	143	3	with	with	ADP
issue-687	143	4	the	the	DET
issue-687	143	5	accounting	accounting	NOUN
issue-687	143	6	provision	provision	NOUN
issue-687	143	7	(	(	PUNCT
issue-687	143	8	standard	standard	NOUN
issue-687	143	9	)	)	PUNCT
issue-687	143	10	11	11	NUM
issue-687	143	11	“	"	PUNCT
issue-687	143	12	liabilities	liability	NOUN
issue-687	143	13	”	"	PUNCT
issue-687	143	14	,	,	PUNCT
issue-687	143	15	current	current	ADJ
issue-687	143	16	liabilities	liability	NOUN
issue-687	143	17	include	include	VERB
issue-687	143	18	:	:	PUNCT
issue-687	143	19	short	short	ADJ
issue-687	143	20	-	-	PUNCT
issue-687	143	21	term	term	NOUN
issue-687	143	22	bank	bank	NOUN
issue-687	143	23	credits	credit	NOUN
issue-687	143	24	;	;	PUNCT
issue-687	143	25	current	current	ADJ
issue-687	143	26	indebtedness	indebtedness	NOUN
issue-687	143	27	under	under	ADP
issue-687	143	28	long	long	ADJ
issue-687	143	29	-	-	PUNCT
issue-687	143	30	term	term	NOUN
issue-687	143	31	liabilities	liability	NOUN
issue-687	143	32	;	;	PUNCT
issue-687	143	33	short	short	ADJ
issue-687	143	34	-	-	PUNCT
issue-687	143	35	term	term	NOUN
issue-687	143	36	bills	bill	NOUN
issue-687	143	37	issued	issue	VERB
issue-687	143	38	;	;	PUNCT
issue-687	143	39	accounts	account	NOUN
issue-687	143	40	payable	payable	ADJ
issue-687	143	41	for	for	ADP
issue-687	143	42	goods	good	NOUN
issue-687	143	43	,	,	PUNCT
issue-687	143	44	works	work	NOUN
issue-687	143	45	,	,	PUNCT
issue-687	143	46	services	service	NOUN
issue-687	143	47	;	;	PUNCT
issue-687	143	48	current	current	ADJ
issue-687	143	49	payable	payable	ADJ
issue-687	143	50	on	on	ADP
issue-687	143	51	payments	payment	NOUN
issue-687	143	52	(	(	PUNCT
issue-687	143	53	from	from	ADP
issue-687	143	54	received	receive	VERB
issue-687	143	55	advances	advance	NOUN
issue-687	143	56	,	,	PUNCT
issue-687	143	57	with	with	ADP
issue-687	143	58	the	the	DET
issue-687	143	59	budget	budget	NOUN
issue-687	143	60	,	,	PUNCT
issue-687	143	61	from	from	ADP
issue-687	143	62	extrabudgetary	extrabudgetary	ADJ
issue-687	143	63	payments	payment	NOUN
issue-687	143	64	,	,	PUNCT
issue-687	143	65	insurance	insurance	NOUN
issue-687	143	66	,	,	PUNCT
issue-687	143	67	with	with	ADP
issue-687	143	68	wages	wage	NOUN
issue-687	143	69	,	,	PUNCT
issue-687	143	70	with	with	ADP
issue-687	143	71	participants	participant	NOUN
issue-687	143	72	,	,	PUNCT
issue-687	143	73	from	from	ADP
issue-687	143	74	internal	internal	ADJ
issue-687	143	75	settlements	settlement	NOUN
issue-687	143	76	)	)	PUNCT
issue-687	143	77	;	;	PUNCT
issue-687	143	78	current	current	ADJ
issue-687	143	79	provision	provision	NOUN
issue-687	143	80	;	;	PUNCT
issue-687	143	81	other	other	ADJ
issue-687	143	82	current	current	ADJ
issue-687	143	83	liabilities	liability	NOUN
issue-687	143	84	(	(	PUNCT
issue-687	143	85	act	act	NOUN
issue-687	143	86	of	of	ADP
issue-687	143	87	the	the	DET
issue-687	143	88	ministry	ministry	PROPN
issue-687	143	89	of	of	ADP
issue-687	143	90	finance	finance	PROPN
issue-687	143	91	of	of	ADP
issue-687	143	92	ukraine	ukraine	NOUN
issue-687	143	93	,	,	PUNCT
issue-687	143	94	2000	2000	NUM
issue-687	143	95	)	)	PUNCT
issue-687	143	96	.	.	PUNCT
issue-687	144	1	a	a	DET
issue-687	144	2	special	special	ADJ
issue-687	144	3	kind	kind	NOUN
issue-687	144	4	of	of	ADP
issue-687	144	5	current	current	ADJ
issue-687	144	6	liabilities	liability	NOUN
issue-687	144	7	is	be	AUX
issue-687	144	8	collateral	collateral	ADJ
issue-687	144	9	.	.	PUNCT
issue-687	145	1	usually	usually	ADV
issue-687	145	2	,	,	PUNCT
issue-687	145	3	they	they	PRON
issue-687	145	4	are	be	AUX
issue-687	145	5	created	create	VERB
issue-687	145	6	to	to	PART
issue-687	145	7	recover	recover	VERB
issue-687	145	8	future	future	ADJ
issue-687	145	9	operating	operating	NOUN
issue-687	145	10	expenses	expense	NOUN
issue-687	145	11	for	for	ADP
issue-687	145	12	:	:	PUNCT
issue-687	145	13	payment	payment	NOUN
issue-687	145	14	of	of	ADP
issue-687	145	15	holidays	holiday	NOUN
issue-687	145	16	to	to	ADP
issue-687	145	17	employees	employee	NOUN
issue-687	145	18	;	;	PUNCT
issue-687	145	19	additional	additional	ADJ
issue-687	145	20	pension	pension	NOUN
issue-687	145	21	provision	provision	NOUN
issue-687	145	22	;	;	PUNCT
issue-687	145	23	performance	performance	NOUN
issue-687	145	24	of	of	ADP
issue-687	145	25	warranty	warranty	NOUN
issue-687	145	26	liabilities	liability	NOUN
issue-687	145	27	;	;	PUNCT
issue-687	145	28	restructuring	restructuring	NOUN
issue-687	145	29	,	,	PUNCT
issue-687	145	30	fulfilment	fulfilment	NOUN
issue-687	145	31	of	of	ADP
issue-687	145	32	liabilities	liability	NOUN
issue-687	145	33	upon	upon	SCONJ
issue-687	145	34	the	the	DET
issue-687	145	35	termination	termination	NOUN
issue-687	145	36	of	of	ADP
issue-687	145	37	activity	activity	NOUN
issue-687	145	38	;	;	PUNCT
issue-687	145	39	execution	execution	NOUN
issue-687	145	40	of	of	ADP
issue-687	145	41	liabilities	liability	NOUN
issue-687	145	42	on	on	ADP
issue-687	145	43	burdensome	burdensome	ADJ
issue-687	145	44	contracts	contract	NOUN
issue-687	145	45	,	,	PUNCT
issue-687	145	46	etc	etc	X
issue-687	145	47	.	.	X
issue-687	146	1	(	(	PUNCT
issue-687	146	2	act	act	NOUN
issue-687	146	3	of	of	ADP
issue-687	146	4	the	the	DET
issue-687	146	5	ministry	ministry	PROPN
issue-687	146	6	of	of	ADP
issue-687	146	7	finance	finance	PROPN
issue-687	146	8	of	of	ADP
issue-687	146	9	ukraine	ukraine	NOUN
issue-687	146	10	,	,	PUNCT
issue-687	146	11	2000	2000	NUM
issue-687	146	12	)	)	PUNCT
issue-687	146	13	.	.	PUNCT
issue-687	147	1	in	in	ADP
issue-687	147	2	the	the	DET
issue-687	147	3	current	current	ADJ
issue-687	147	4	account	account	NOUN
issue-687	147	5	liability	liability	NOUN
issue-687	147	6	,	,	PUNCT
issue-687	147	7	an	an	DET
issue-687	147	8	unplanned	unplanned	ADJ
issue-687	147	9	obligation	obligation	NOUN
issue-687	147	10	is	be	AUX
issue-687	147	11	also	also	ADV
issue-687	147	12	specified	specify	VERB
issue-687	147	13	in	in	ADP
issue-687	147	14	the	the	DET
issue-687	147	15	accounting	accounting	NOUN
issue-687	147	16	standards	standard	NOUN
issue-687	147	17	:	:	PUNCT
issue-687	147	18	1	1	X
issue-687	147	19	)	)	PUNCT
issue-687	147	20	an	an	DET
issue-687	147	21	obligation	obligation	NOUN
issue-687	147	22	that	that	PRON
issue-687	147	23	may	may	AUX
issue-687	147	24	arise	arise	VERB
issue-687	147	25	as	as	ADP
issue-687	147	26	a	a	DET
issue-687	147	27	result	result	NOUN
issue-687	147	28	of	of	ADP
issue-687	147	29	past	past	ADJ
issue-687	147	30	events	event	NOUN
issue-687	147	31	and	and	CCONJ
issue-687	147	32	whose	whose	DET
issue-687	147	33	existence	existence	NOUN
issue-687	147	34	will	will	AUX
issue-687	147	35	be	be	AUX
issue-687	147	36	confirmed	confirm	VERB
issue-687	147	37	only	only	ADV
issue-687	147	38	when	when	SCONJ
issue-687	147	39	one	one	NUM
issue-687	147	40	or	or	CCONJ
issue-687	147	41	more	more	ADV
issue-687	147	42	uncertain	uncertain	ADJ
issue-687	147	43	future	future	ADJ
issue-687	147	44	events	event	NOUN
issue-687	147	45	occur	occur	VERB
issue-687	147	46	or	or	CCONJ
issue-687	147	47	are	be	AUX
issue-687	147	48	not	not	PART
issue-687	147	49	going	go	VERB
issue-687	147	50	to	to	PART
issue-687	147	51	happen	happen	VERB
issue-687	147	52	,	,	PUNCT
issue-687	147	53	over	over	ADP
issue-687	147	54	which	which	PRON
issue-687	147	55	the	the	DET
issue-687	147	56	enterprise	enterprise	NOUN
issue-687	147	57	has	have	VERB
issue-687	147	58	no	no	DET
issue-687	147	59	full	full	ADJ
issue-687	147	60	control	control	NOUN
issue-687	147	61	;	;	PUNCT
issue-687	147	62	or	or	CCONJ
issue-687	147	63	2	2	X
issue-687	147	64	)	)	PUNCT
issue-687	147	65	the	the	DET
issue-687	147	66	present	present	ADJ
issue-687	147	67	obligation	obligation	NOUN
issue-687	147	68	that	that	PRON
issue-687	147	69	arises	arise	VERB
issue-687	147	70	from	from	ADP
issue-687	147	71	past	past	ADJ
issue-687	147	72	events	event	NOUN
issue-687	147	73	but	but	CCONJ
issue-687	147	74	is	be	AUX
issue-687	147	75	not	not	PART
issue-687	147	76	recognized	recognize	VERB
issue-687	147	77	as	as	SCONJ
issue-687	147	78	it	it	PRON
issue-687	147	79	is	be	AUX
issue-687	147	80	unlikely	unlikely	ADJ
issue-687	147	81	that	that	SCONJ
issue-687	147	82	the	the	DET
issue-687	147	83	obligation	obligation	NOUN
issue-687	147	84	to	to	PART
issue-687	147	85	settle	settle	VERB
issue-687	147	86	will	will	AUX
issue-687	147	87	require	require	VERB
issue-687	147	88	the	the	DET
issue-687	147	89	use	use	NOUN
issue-687	147	90	of	of	ADP
issue-687	147	91	resources	resource	NOUN
issue-687	147	92	that	that	PRON
issue-687	147	93	embody	embody	VERB
issue-687	147	94	economic	economic	ADJ
issue-687	147	95	benefits	benefit	NOUN
issue-687	147	96	or	or	CCONJ
issue-687	147	97	because	because	SCONJ
issue-687	147	98	the	the	DET
issue-687	147	99	amount	amount	NOUN
issue-687	147	100	of	of	ADP
issue-687	147	101	the	the	DET
issue-687	147	102	obligation	obligation	NOUN
issue-687	147	103	can	can	AUX
issue-687	147	104	not	not	PART
issue-687	147	105	be	be	AUX
issue-687	147	106	reliably	reliably	ADV
issue-687	147	107	determined	determined	ADJ
issue-687	147	108	(	(	PUNCT
issue-687	147	109	act	act	NOUN
issue-687	147	110	of	of	ADP
issue-687	147	111	the	the	DET
issue-687	147	112	ministry	ministry	PROPN
issue-687	147	113	of	of	ADP
issue-687	147	114	finance	finance	PROPN
issue-687	147	115	of	of	ADP
issue-687	147	116	ukraine	ukraine	NOUN
issue-687	147	117	,	,	PUNCT
issue-687	147	118	2000	2000	NUM
issue-687	147	119	)	)	PUNCT
issue-687	147	120	.	.	PUNCT
issue-687	148	1	contingencies	contingency	NOUN
issue-687	148	2	that	that	PRON
issue-687	148	3	will	will	AUX
issue-687	148	4	become	become	VERB
issue-687	148	5	real	real	ADJ
issue-687	148	6	if	if	SCONJ
issue-687	148	7	there	there	PRON
issue-687	148	8	is	be	VERB
issue-687	148	9	or	or	CCONJ
issue-687	148	10	will	will	AUX
issue-687	148	11	not	not	PART
issue-687	148	12	happen	happen	VERB
issue-687	148	13	in	in	ADP
issue-687	148	14	a	a	DET
issue-687	148	15	future	future	ADJ
issue-687	148	16	event	event	NOUN
issue-687	148	17	(	(	PUNCT
issue-687	148	18	for	for	ADP
issue-687	148	19	example	example	NOUN
issue-687	148	20	,	,	PUNCT
issue-687	148	21	before	before	SCONJ
issue-687	148	22	a	a	DET
issue-687	148	23	court	court	NOUN
issue-687	148	24	makes	make	VERB
issue-687	148	25	a	a	DET
issue-687	148	26	decision	decision	NOUN
issue-687	148	27	on	on	ADP
issue-687	148	28	the	the	DET
issue-687	148	29	amount	amount	NOUN
issue-687	148	30	of	of	ADP
issue-687	148	31	penalties	penalty	NOUN
issue-687	148	32	)	)	PUNCT
issue-687	148	33	are	be	AUX
issue-687	148	34	recorded	record	VERB
issue-687	148	35	in	in	ADP
issue-687	148	36	the	the	DET
issue-687	148	37	off	off	ADP
issue-687	148	38	-	-	PUNCT
issue-687	148	39	balance	balance	NOUN
issue-687	148	40	sheet	sheet	NOUN
issue-687	148	41	account	account	NOUN
issue-687	148	42	fixing	fixing	NOUN
issue-687	148	43	of	of	ADP
issue-687	148	44	the	the	DET
issue-687	148	45	facts	fact	NOUN
issue-687	148	46	of	of	ADP
issue-687	148	47	the	the	DET
issue-687	148	48	occurrence	occurrence	NOUN
issue-687	148	49	of	of	ADP
issue-687	148	50	obligations	obligation	NOUN
issue-687	148	51	and	and	CCONJ
issue-687	148	52	their	their	PRON
issue-687	148	53	repayment	repayment	NOUN
issue-687	148	54	accounting	accounting	NOUN
issue-687	148	55	nature	nature	NOUN
issue-687	148	56	economic	economic	ADJ
issue-687	148	57	nature	nature	NOUN
issue-687	148	58	legal	legal	ADJ
issue-687	148	59	nature	nature	NOUN
issue-687	148	60	the	the	DET
issue-687	148	61	grounds	ground	NOUN
issue-687	148	62	for	for	ADP
issue-687	148	63	the	the	DET
issue-687	148	64	obligation	obligation	NOUN
issue-687	148	65	and	and	CCONJ
issue-687	148	66	the	the	DET
issue-687	148	67	procedure	procedure	NOUN
issue-687	148	68	for	for	ADP
issue-687	148	69	the	the	DET
issue-687	148	70	implementation	implementation	NOUN
issue-687	148	71	of	of	ADP
issue-687	148	72	transactions	transaction	NOUN
issue-687	148	73	monetary	monetary	ADJ
issue-687	148	74	relationships	relationship	NOUN
issue-687	148	75	that	that	PRON
issue-687	148	76	determine	determine	VERB
issue-687	148	77	the	the	DET
issue-687	148	78	costs	cost	NOUN
issue-687	148	79	and	and	CCONJ
issue-687	148	80	income	income	NOUN
issue-687	148	81	calculations	calculation	NOUN
issue-687	148	82	arrears	arrear	NOUN
issue-687	148	83	liability	liability	NOUN
issue-687	148	84	figure	figure	NOUN
issue-687	148	85	3	3	NUM
issue-687	148	86	.	.	PUNCT
issue-687	149	1	the	the	DET
issue-687	149	2	author	author	NOUN
issue-687	149	3	’s	’s	PART
issue-687	149	4	interpretation	interpretation	NOUN
issue-687	149	5	of	of	ADP
issue-687	149	6	the	the	DET
issue-687	149	7	category	category	NOUN
issue-687	149	8	of	of	ADP
issue-687	149	9	“	"	PUNCT
issue-687	149	10	commitment	commitment	NOUN
issue-687	149	11	”	"	PUNCT
issue-687	149	12	source	source	NOUN
issue-687	149	13	:	:	PUNCT
issue-687	149	14	substantiated	substantiate	VERB
issue-687	149	15	by	by	ADP
issue-687	149	16	the	the	DET
issue-687	149	17	author	author	NOUN
issue-687	149	18	baltic	baltic	PROPN
issue-687	149	19	journal	journal	PROPN
issue-687	149	20	of	of	ADP
issue-687	149	21	economic	economic	ADJ
issue-687	149	22	studies	study	NOUN
issue-687	149	23	166	166	NUM
issue-687	149	24	vol	vol	NOUN
issue-687	149	25	.	.	PUNCT
issue-687	150	1	5	5	NUM
issue-687	150	2	,	,	PUNCT
issue-687	150	3	no	no	INTJ
issue-687	150	4	.	.	NOUN
issue-687	150	5	3	3	NUM
issue-687	150	6	,	,	PUNCT
issue-687	150	7	2019	2019	NUM
issue-687	150	8	042	042	NUM
issue-687	150	9	“	"	PUNCT
issue-687	150	10	contingent	contingent	ADJ
issue-687	150	11	liabilities	liability	NOUN
issue-687	150	12	”	"	PUNCT
issue-687	150	13	(	(	PUNCT
issue-687	150	14	order	order	NOUN
issue-687	150	15	of	of	ADP
issue-687	150	16	the	the	DET
issue-687	150	17	ministry	ministry	PROPN
issue-687	150	18	of	of	ADP
issue-687	150	19	finance	finance	PROPN
issue-687	150	20	of	of	ADP
issue-687	150	21	ukraine	ukraine	NOUN
issue-687	150	22	,	,	PUNCT
issue-687	150	23	1999	1999	NUM
issue-687	150	24	)	)	PUNCT
issue-687	150	25	.	.	PUNCT
issue-687	151	1	in	in	ADP
issue-687	151	2	addition	addition	NOUN
issue-687	151	3	,	,	PUNCT
issue-687	151	4	the	the	DET
issue-687	151	5	structure	structure	NOUN
issue-687	151	6	of	of	ADP
issue-687	151	7	enterprise	enterprise	NOUN
issue-687	151	8	liabilities	liability	NOUN
issue-687	151	9	can	can	AUX
issue-687	151	10	be	be	AUX
issue-687	151	11	supplemented	supplement	VERB
issue-687	151	12	by	by	ADP
issue-687	151	13	financial	financial	ADJ
issue-687	151	14	liabilities	liability	NOUN
issue-687	151	15	.	.	PUNCT
issue-687	152	1	they	they	PRON
issue-687	152	2	are	be	AUX
issue-687	152	3	potential	potential	ADJ
issue-687	152	4	opportunities	opportunity	NOUN
issue-687	152	5	for	for	SCONJ
issue-687	152	6	the	the	DET
issue-687	152	7	entity	entity	NOUN
issue-687	152	8	to	to	PART
issue-687	152	9	provide	provide	VERB
issue-687	152	10	security	security	NOUN
issue-687	152	11	.	.	PUNCT
issue-687	153	1	however	however	ADV
issue-687	153	2	,	,	PUNCT
issue-687	153	3	clear	clear	ADJ
issue-687	153	4	and	and	CCONJ
issue-687	153	5	precise	precise	ADJ
issue-687	153	6	explanations	explanation	NOUN
issue-687	153	7	regarding	regard	VERB
issue-687	153	8	the	the	DET
issue-687	153	9	accounting	accounting	NOUN
issue-687	153	10	of	of	ADP
issue-687	153	11	financial	financial	ADJ
issue-687	153	12	liabilities	liability	NOUN
issue-687	153	13	p(s)a	p(s)a	PROPN
issue-687	153	14	13	13	NUM
issue-687	153	15	does	do	AUX
issue-687	153	16	not	not	PART
issue-687	153	17	provide	provide	VERB
issue-687	153	18	(	(	PUNCT
issue-687	153	19	order	order	NOUN
issue-687	153	20	of	of	ADP
issue-687	153	21	the	the	DET
issue-687	153	22	ministry	ministry	PROPN
issue-687	153	23	of	of	ADP
issue-687	153	24	finance	finance	PROPN
issue-687	153	25	of	of	ADP
issue-687	153	26	ukraine	ukraine	NOUN
issue-687	153	27	,	,	PUNCT
issue-687	153	28	2001	2001	NUM
issue-687	153	29	)	)	PUNCT
issue-687	153	30	.	.	PUNCT
issue-687	154	1	we	we	PRON
issue-687	154	2	agree	agree	VERB
issue-687	154	3	with	with	ADP
issue-687	154	4	the	the	DET
issue-687	154	5	opinion	opinion	NOUN
issue-687	154	6	of	of	ADP
issue-687	154	7	v.	v.	ADP
issue-687	154	8	o.	o.	PROPN
issue-687	154	9	ganusich	ganusich	PROPN
issue-687	154	10	that	that	SCONJ
issue-687	154	11	the	the	DET
issue-687	154	12	controversial	controversial	ADJ
issue-687	154	13	issue	issue	NOUN
issue-687	154	14	in	in	ADP
issue-687	154	15	accounting	account	VERB
issue-687	154	16	for	for	ADP
issue-687	154	17	current	current	ADJ
issue-687	154	18	liabilities	liability	NOUN
issue-687	154	19	is	be	AUX
issue-687	154	20	the	the	DET
issue-687	154	21	presence	presence	NOUN
issue-687	154	22	in	in	ADP
issue-687	154	23	their	their	PRON
issue-687	154	24	composition	composition	NOUN
issue-687	154	25	of	of	ADP
issue-687	154	26	incomes	income	NOUN
issue-687	154	27	of	of	ADP
issue-687	154	28	future	future	ADJ
issue-687	154	29	periods	period	NOUN
issue-687	154	30	.	.	PUNCT
issue-687	155	1	it	it	PRON
issue-687	155	2	is	be	AUX
issue-687	155	3	known	know	VERB
issue-687	155	4	that	that	SCONJ
issue-687	155	5	future	future	ADJ
issue-687	155	6	period	period	NOUN
issue-687	155	7	income	income	NOUN
issue-687	155	8	is	be	AUX
issue-687	155	9	the	the	DET
issue-687	155	10	income	income	NOUN
issue-687	155	11	received	receive	VERB
issue-687	155	12	in	in	ADP
issue-687	155	13	the	the	DET
issue-687	155	14	current	current	ADJ
issue-687	155	15	reporting	reporting	NOUN
issue-687	155	16	period	period	NOUN
issue-687	155	17	,	,	PUNCT
issue-687	155	18	but	but	CCONJ
issue-687	155	19	which	which	PRON
issue-687	155	20	relates	relate	VERB
issue-687	155	21	to	to	ADP
issue-687	155	22	future	future	ADJ
issue-687	155	23	reporting	reporting	NOUN
issue-687	155	24	periods	period	NOUN
issue-687	155	25	.	.	PUNCT
issue-687	156	1	there	there	PRON
issue-687	156	2	is	be	VERB
issue-687	156	3	a	a	DET
issue-687	156	4	contradiction	contradiction	NOUN
issue-687	156	5	here	here	ADV
issue-687	156	6	,	,	PUNCT
issue-687	156	7	because	because	SCONJ
issue-687	156	8	they	they	PRON
issue-687	156	9	do	do	AUX
issue-687	156	10	not	not	PART
issue-687	156	11	correspond	correspond	VERB
issue-687	156	12	to	to	ADP
issue-687	156	13	any	any	PRON
issue-687	156	14	of	of	ADP
issue-687	156	15	the	the	DET
issue-687	156	16	signs	sign	NOUN
issue-687	156	17	of	of	ADP
issue-687	156	18	liabilities	liability	NOUN
issue-687	156	19	,	,	PUNCT
issue-687	156	20	but	but	CCONJ
issue-687	156	21	belong	belong	VERB
issue-687	156	22	to	to	ADP
issue-687	156	23	them	they	PRON
issue-687	156	24	(	(	PUNCT
issue-687	156	25	hanusych	hanusych	PROPN
issue-687	156	26	&	&	CCONJ
issue-687	156	27	loya	loya	PROPN
issue-687	156	28	,	,	PUNCT
issue-687	156	29	2015	2015	NUM
issue-687	156	30	)	)	PUNCT
issue-687	156	31	.	.	PUNCT
issue-687	157	1	in	in	ADP
issue-687	157	2	foreign	foreign	ADJ
issue-687	157	3	scientific	scientific	ADJ
issue-687	157	4	literature	literature	NOUN
issue-687	157	5	,	,	PUNCT
issue-687	157	6	current	current	ADJ
issue-687	157	7	liabilities	liability	NOUN
issue-687	157	8	are	be	AUX
issue-687	157	9	divided	divide	VERB
issue-687	157	10	by	by	ADP
issue-687	157	11	degree	degree	NOUN
issue-687	157	12	of	of	ADP
issue-687	157	13	probability	probability	NOUN
issue-687	157	14	into	into	ADP
issue-687	157	15	actual	actual	ADJ
issue-687	157	16	,	,	PUNCT
issue-687	157	17	estimated	estimate	VERB
issue-687	157	18	,	,	PUNCT
issue-687	157	19	and	and	CCONJ
issue-687	157	20	conditional	conditional	ADJ
issue-687	157	21	.	.	PUNCT
issue-687	158	1	in	in	ADP
issue-687	158	2	particular	particular	ADJ
issue-687	158	3	,	,	PUNCT
issue-687	158	4	b.	b.	PROPN
issue-687	158	5	needles	needles	PROPN
issue-687	158	6	,	,	PUNCT
issue-687	158	7	h.	h.	PROPN
issue-687	158	8	anderson	anderson	PROPN
issue-687	158	9	,	,	PUNCT
issue-687	158	10	d.	d.	PROPN
issue-687	158	11	caldwell	caldwell	PROPN
issue-687	158	12	give	give	VERB
issue-687	158	13	such	such	DET
issue-687	158	14	a	a	DET
issue-687	158	15	characteristic	characteristic	NOUN
issue-687	158	16	to	to	ADP
issue-687	158	17	these	these	DET
issue-687	158	18	types	type	NOUN
issue-687	158	19	of	of	ADP
issue-687	158	20	liabilities	liability	NOUN
issue-687	158	21	:	:	PUNCT
issue-687	158	22	1	1	NUM
issue-687	158	23	)	)	PUNCT
issue-687	158	24	actual	actual	ADJ
issue-687	158	25	–	–	PUNCT
issue-687	158	26	arise	arise	VERB
issue-687	158	27	from	from	ADP
issue-687	158	28	a	a	DET
issue-687	158	29	contract	contract	NOUN
issue-687	158	30	or	or	CCONJ
issue-687	158	31	legislation	legislation	NOUN
issue-687	158	32	.	.	PUNCT
issue-687	159	1	they	they	PRON
issue-687	159	2	can	can	AUX
issue-687	159	3	be	be	AUX
issue-687	159	4	calculated	calculate	VERB
issue-687	159	5	accurately	accurately	ADV
issue-687	159	6	.	.	PUNCT
issue-687	160	1	actual	actual	ADJ
issue-687	160	2	liabilities	liability	NOUN
issue-687	160	3	include	include	VERB
issue-687	160	4	debts	debt	NOUN
issue-687	160	5	on	on	ADP
issue-687	160	6	accounts	account	NOUN
issue-687	160	7	,	,	PUNCT
issue-687	160	8	promissory	promissory	NOUN
issue-687	160	9	notes	note	NOUN
issue-687	160	10	,	,	PUNCT
issue-687	160	11	dividends	dividend	NOUN
issue-687	160	12	to	to	PART
issue-687	160	13	pay	pay	VERB
issue-687	160	14	,	,	PUNCT
issue-687	160	15	sales	sale	NOUN
issue-687	160	16	tax	tax	NOUN
issue-687	160	17	,	,	PUNCT
issue-687	160	18	payroll	payroll	NOUN
issue-687	160	19	,	,	PUNCT
issue-687	160	20	etc	etc	X
issue-687	160	21	.	.	X
issue-687	160	22	2	2	X
issue-687	160	23	)	)	PUNCT
issue-687	160	24	estimated	estimate	VERB
issue-687	160	25	–	–	PUNCT
issue-687	160	26	it	it	PRON
issue-687	160	27	is	be	AUX
issue-687	160	28	an	an	DET
issue-687	160	29	obligation	obligation	NOUN
issue-687	160	30	,	,	PUNCT
issue-687	160	31	the	the	DET
issue-687	160	32	exact	exact	ADJ
issue-687	160	33	amount	amount	NOUN
issue-687	160	34	of	of	ADP
issue-687	160	35	which	which	PRON
issue-687	160	36	can	can	AUX
issue-687	160	37	not	not	PART
issue-687	160	38	be	be	AUX
issue-687	160	39	determined	determine	VERB
issue-687	160	40	before	before	ADP
issue-687	160	41	a	a	DET
issue-687	160	42	certain	certain	ADJ
issue-687	160	43	date	date	NOUN
issue-687	160	44	.	.	PUNCT
issue-687	161	1	examples	example	NOUN
issue-687	161	2	of	of	ADP
issue-687	161	3	such	such	ADJ
issue-687	161	4	liabilities	liability	NOUN
issue-687	161	5	are	be	AUX
issue-687	161	6	taxes	taxis	NOUN
issue-687	161	7	on	on	ADP
issue-687	161	8	income	income	NOUN
issue-687	161	9	,	,	PUNCT
issue-687	161	10	payment	payment	NOUN
issue-687	161	11	of	of	ADP
issue-687	161	12	warranty	warranty	NOUN
issue-687	161	13	liabilities	liability	NOUN
issue-687	161	14	,	,	PUNCT
issue-687	161	15	and	and	CCONJ
issue-687	161	16	holiday	holiday	NOUN
issue-687	161	17	pay	pay	NOUN
issue-687	161	18	.	.	PUNCT
issue-687	162	1	3	3	X
issue-687	162	2	)	)	PUNCT
issue-687	162	3	conditional	conditional	ADJ
issue-687	162	4	–	–	PUNCT
issue-687	162	5	non	non	ADJ
issue-687	162	6	-	-	ADJ
issue-687	162	7	existent	existent	ADJ
issue-687	162	8	liabilities	liability	NOUN
issue-687	162	9	.	.	PUNCT
issue-687	163	1	nevertheless	nevertheless	ADV
issue-687	163	2	,	,	PUNCT
issue-687	163	3	they	they	PRON
issue-687	163	4	are	be	AUX
issue-687	163	5	potential	potential	ADJ
issue-687	163	6	liabilities	liability	NOUN
issue-687	163	7	because	because	SCONJ
issue-687	163	8	they	they	PRON
issue-687	163	9	depend	depend	VERB
issue-687	163	10	on	on	ADP
issue-687	163	11	the	the	DET
issue-687	163	12	future	future	ADJ
issue-687	163	13	event	event	NOUN
issue-687	163	14	arising	arise	VERB
issue-687	163	15	from	from	ADP
issue-687	163	16	the	the	DET
issue-687	163	17	previous	previous	ADJ
issue-687	163	18	agreement	agreement	NOUN
issue-687	163	19	.	.	PUNCT
issue-687	164	1	conditional	conditional	ADJ
issue-687	164	2	liabilities	liability	NOUN
issue-687	164	3	are	be	AUX
issue-687	164	4	classified	classify	VERB
issue-687	164	5	into	into	ADP
issue-687	164	6	permissible	permissible	ADJ
issue-687	164	7	,	,	PUNCT
issue-687	164	8	probable	probable	ADJ
issue-687	164	9	,	,	PUNCT
issue-687	164	10	possible	possible	ADJ
issue-687	164	11	(	(	PUNCT
issue-687	164	12	needles	needles	PROPN
issue-687	164	13	,	,	PUNCT
issue-687	164	14	andersen	andersen	PROPN
issue-687	164	15	&	&	CCONJ
issue-687	164	16	caldwell	caldwell	PROPN
issue-687	164	17	,	,	PUNCT
issue-687	164	18	1994	1994	NUM
issue-687	164	19	)	)	PUNCT
issue-687	164	20	.	.	PUNCT
issue-687	165	1	when	when	SCONJ
issue-687	165	2	assessing	assess	VERB
issue-687	165	3	the	the	DET
issue-687	165	4	content	content	NOUN
issue-687	165	5	of	of	ADP
issue-687	165	6	the	the	DET
issue-687	165	7	national	national	ADJ
issue-687	165	8	accounting	accounting	NOUN
issue-687	165	9	standards	standard	NOUN
issue-687	165	10	,	,	PUNCT
issue-687	165	11	we	we	PRON
issue-687	165	12	consider	consider	VERB
issue-687	165	13	that	that	SCONJ
issue-687	165	14	current	current	ADJ
issue-687	165	15	liabilities	liability	NOUN
issue-687	165	16	are	be	AUX
issue-687	165	17	reflected	reflect	VERB
issue-687	165	18	in	in	ADP
issue-687	165	19	the	the	DET
issue-687	165	20	liability	liability	NOUN
issue-687	165	21	of	of	ADP
issue-687	165	22	the	the	DET
issue-687	165	23	balance	balance	NOUN
issue-687	165	24	sheet	sheet	NOUN
issue-687	165	25	for	for	ADP
issue-687	165	26	the	the	DET
issue-687	165	27	respective	respective	ADJ
issue-687	165	28	objects	object	NOUN
issue-687	165	29	(	(	PUNCT
issue-687	165	30	types	type	NOUN
issue-687	165	31	)	)	PUNCT
issue-687	165	32	(	(	PUNCT
issue-687	165	33	table	table	NOUN
issue-687	165	34	4	4	NUM
issue-687	165	35	)	)	PUNCT
issue-687	165	36	.	.	PUNCT
issue-687	166	1	the	the	DET
issue-687	166	2	data	datum	NOUN
issue-687	166	3	in	in	ADP
issue-687	166	4	table	table	NOUN
issue-687	166	5	4	4	NUM
issue-687	166	6	indicates	indicate	VERB
issue-687	166	7	that	that	SCONJ
issue-687	166	8	the	the	DET
issue-687	166	9	informational	informational	ADJ
issue-687	166	10	content	content	NOUN
issue-687	166	11	of	of	ADP
issue-687	166	12	the	the	DET
issue-687	166	13	balance	balance	NOUN
issue-687	166	14	in	in	ADP
issue-687	166	15	terms	term	NOUN
issue-687	166	16	of	of	ADP
issue-687	166	17	current	current	ADJ
issue-687	166	18	liabilities	liability	NOUN
issue-687	166	19	for	for	ADP
issue-687	166	20	all	all	DET
issue-687	166	21	users	user	NOUN
issue-687	166	22	is	be	AUX
issue-687	166	23	satisfactory	satisfactory	ADJ
issue-687	166	24	.	.	PUNCT
issue-687	167	1	both	both	DET
issue-687	167	2	external	external	ADJ
issue-687	167	3	and	and	CCONJ
issue-687	167	4	internal	internal	ADJ
issue-687	167	5	users	user	NOUN
issue-687	167	6	of	of	ADP
issue-687	167	7	the	the	DET
issue-687	167	8	information	information	NOUN
issue-687	167	9	can	can	AUX
issue-687	167	10	carry	carry	VERB
issue-687	167	11	out	out	ADP
issue-687	167	12	a	a	DET
issue-687	167	13	general	general	ADJ
issue-687	167	14	risk	risk	NOUN
issue-687	167	15	analysis	analysis	NOUN
issue-687	167	16	and	and	CCONJ
issue-687	167	17	the	the	DET
issue-687	167	18	possibility	possibility	NOUN
issue-687	167	19	of	of	ADP
issue-687	167	20	loss	loss	NOUN
issue-687	167	21	due	due	ADP
issue-687	167	22	to	to	ADP
issue-687	167	23	default	default	NOUN
issue-687	167	24	.	.	PUNCT
issue-687	168	1	more	more	ADV
issue-687	168	2	detailed	detailed	ADJ
issue-687	168	3	information	information	NOUN
issue-687	168	4	for	for	ADP
issue-687	168	5	managing	manage	VERB
issue-687	168	6	the	the	DET
issue-687	168	7	attracted	attract	VERB
issue-687	168	8	capital	capital	NOUN
issue-687	168	9	can	can	AUX
issue-687	168	10	be	be	AUX
issue-687	168	11	obtained	obtain	VERB
issue-687	168	12	by	by	ADP
issue-687	168	13	internal	internal	ADJ
issue-687	168	14	users	user	NOUN
issue-687	168	15	using	use	VERB
issue-687	168	16	separate	separate	ADJ
issue-687	168	17	internal	internal	ADJ
issue-687	168	18	reporting	reporting	NOUN
issue-687	168	19	forms	form	NOUN
issue-687	168	20	that	that	PRON
issue-687	168	21	are	be	AUX
issue-687	168	22	developed	develop	VERB
issue-687	168	23	taking	take	VERB
issue-687	168	24	into	into	ADP
issue-687	168	25	account	account	NOUN
issue-687	168	26	the	the	DET
issue-687	168	27	specifics	specific	NOUN
issue-687	168	28	of	of	ADP
issue-687	168	29	each	each	DET
issue-687	168	30	entity	entity	NOUN
issue-687	168	31	’s	’s	PART
issue-687	168	32	activity	activity	NOUN
issue-687	168	33	separately	separately	ADV
issue-687	168	34	.	.	PUNCT
issue-687	169	1	studies	study	NOUN
issue-687	169	2	conducted	conduct	VERB
issue-687	169	3	confirm	confirm	VERB
issue-687	169	4	that	that	SCONJ
issue-687	169	5	the	the	DET
issue-687	169	6	financial	financial	ADJ
issue-687	169	7	and	and	CCONJ
issue-687	169	8	economic	economic	ADJ
issue-687	169	9	activity	activity	NOUN
issue-687	169	10	of	of	ADP
issue-687	169	11	enterprises	enterprise	NOUN
issue-687	169	12	leads	lead	VERB
issue-687	169	13	to	to	ADP
issue-687	169	14	the	the	DET
issue-687	169	15	emergence	emergence	NOUN
issue-687	169	16	of	of	ADP
issue-687	169	17	many	many	ADJ
issue-687	169	18	types	type	NOUN
issue-687	169	19	of	of	ADP
issue-687	169	20	liabilities	liability	NOUN
issue-687	169	21	and	and	CCONJ
issue-687	169	22	a	a	DET
issue-687	169	23	large	large	ADJ
issue-687	169	24	number	number	NOUN
issue-687	169	25	of	of	ADP
issue-687	169	26	creditors	creditor	NOUN
issue-687	169	27	.	.	PUNCT
issue-687	170	1	the	the	DET
issue-687	170	2	organization	organization	NOUN
issue-687	170	3	and	and	CCONJ
issue-687	170	4	accounting	accounting	NOUN
issue-687	170	5	of	of	ADP
issue-687	170	6	liabilities	liability	NOUN
issue-687	170	7	,	,	PUNCT
issue-687	170	8	as	as	ADV
issue-687	170	9	well	well	ADV
issue-687	170	10	as	as	ADP
issue-687	170	11	their	their	PRON
issue-687	170	12	correct	correct	ADJ
issue-687	170	13	presentation	presentation	NOUN
issue-687	170	14	in	in	ADP
issue-687	170	15	financial	financial	ADJ
issue-687	170	16	statements	statement	NOUN
issue-687	170	17	,	,	PUNCT
issue-687	170	18	depend	depend	VERB
issue-687	170	19	on	on	ADP
issue-687	170	20	how	how	SCONJ
issue-687	170	21	well	well	ADV
issue-687	170	22	the	the	DET
issue-687	170	23	division	division	NOUN
issue-687	170	24	and	and	CCONJ
issue-687	170	25	classification	classification	NOUN
issue-687	170	26	of	of	ADP
issue-687	170	27	the	the	DET
issue-687	170	28	objects	object	NOUN
issue-687	170	29	of	of	ADP
issue-687	170	30	accounting	accounting	NOUN
issue-687	170	31	were	be	AUX
issue-687	170	32	correctly	correctly	ADV
issue-687	170	33	carried	carry	VERB
issue-687	170	34	out	out	ADP
issue-687	170	35	,	,	PUNCT
issue-687	170	36	as	as	ADV
issue-687	170	37	well	well	ADV
issue-687	170	38	as	as	ADP
issue-687	170	39	on	on	ADP
issue-687	170	40	the	the	DET
issue-687	170	41	correct	correct	ADJ
issue-687	170	42	classification	classification	NOUN
issue-687	170	43	of	of	ADP
issue-687	170	44	the	the	DET
issue-687	170	45	characteristics	characteristic	NOUN
issue-687	170	46	(	(	PUNCT
issue-687	170	47	travinska	travinska	NOUN
issue-687	170	48	,	,	PUNCT
issue-687	170	49	2018	2018	NUM
issue-687	170	50	)	)	PUNCT
issue-687	170	51	.	.	PUNCT
issue-687	171	1	therefore	therefore	ADV
issue-687	171	2	,	,	PUNCT
issue-687	171	3	it	it	PRON
issue-687	171	4	is	be	AUX
issue-687	171	5	appropriate	appropriate	ADJ
issue-687	171	6	to	to	PART
issue-687	171	7	consider	consider	VERB
issue-687	171	8	that	that	SCONJ
issue-687	171	9	each	each	DET
issue-687	171	10	business	business	NOUN
issue-687	171	11	entity	entity	NOUN
issue-687	171	12	should	should	AUX
issue-687	171	13	establish	establish	VERB
issue-687	171	14	a	a	DET
issue-687	171	15	system	system	NOUN
issue-687	171	16	for	for	ADP
issue-687	171	17	recording	record	VERB
issue-687	171	18	short	short	ADJ
issue-687	171	19	-	-	PUNCT
issue-687	171	20	term	term	NOUN
issue-687	171	21	liabilities	liability	NOUN
issue-687	171	22	in	in	ADP
issue-687	171	23	such	such	DET
issue-687	171	24	a	a	DET
issue-687	171	25	way	way	NOUN
issue-687	171	26	that	that	PRON
issue-687	171	27	it	it	PRON
issue-687	171	28	records	record	VERB
issue-687	171	29	as	as	ADV
issue-687	171	30	quickly	quickly	ADV
issue-687	171	31	as	as	ADP
issue-687	171	32	possible	possible	ADJ
issue-687	171	33	the	the	DET
issue-687	171	34	accounting	accounting	NOUN
issue-687	171	35	information	information	NOUN
issue-687	171	36	on	on	ADP
issue-687	171	37	the	the	DET
issue-687	171	38	presence	presence	NOUN
issue-687	171	39	and	and	CCONJ
issue-687	171	40	movement	movement	NOUN
issue-687	171	41	of	of	ADP
issue-687	171	42	current	current	ADJ
issue-687	171	43	liabilities	liability	NOUN
issue-687	171	44	at	at	ADP
issue-687	171	45	the	the	DET
issue-687	171	46	enterprise	enterprise	NOUN
issue-687	171	47	.	.	PUNCT
issue-687	172	1	because	because	SCONJ
issue-687	172	2	the	the	DET
issue-687	172	3	data	datum	NOUN
issue-687	172	4	on	on	ADP
issue-687	172	5	the	the	DET
issue-687	172	6	commitment	commitment	NOUN
issue-687	172	7	is	be	AUX
issue-687	172	8	the	the	DET
issue-687	172	9	basis	basis	NOUN
issue-687	172	10	for	for	ADP
issue-687	172	11	making	make	VERB
issue-687	172	12	managerial	managerial	ADJ
issue-687	172	13	decisions	decision	NOUN
issue-687	172	14	and	and	CCONJ
issue-687	172	15	conducting	conduct	VERB
issue-687	172	16	further	further	ADJ
issue-687	172	17	control	control	NOUN
issue-687	172	18	and	and	CCONJ
issue-687	172	19	analysis	analysis	NOUN
issue-687	172	20	of	of	ADP
issue-687	172	21	the	the	DET
issue-687	172	22	state	state	NOUN
issue-687	172	23	of	of	ADP
issue-687	172	24	the	the	DET
issue-687	172	25	enterprise	enterprise	NOUN
issue-687	172	26	.	.	PUNCT
issue-687	173	1	therefore	therefore	ADV
issue-687	173	2	,	,	PUNCT
issue-687	173	3	every	every	DET
issue-687	173	4	entity	entity	NOUN
issue-687	173	5	must	must	AUX
issue-687	173	6	continuously	continuously	ADV
issue-687	173	7	carry	carry	VERB
issue-687	173	8	out	out	ADP
issue-687	173	9	activities	activity	NOUN
issue-687	173	10	to	to	PART
issue-687	173	11	improve	improve	VERB
issue-687	173	12	the	the	DET
issue-687	173	13	accounting	accounting	NOUN
issue-687	173	14	of	of	ADP
issue-687	173	15	short	short	ADJ
issue-687	173	16	-	-	PUNCT
issue-687	173	17	term	term	NOUN
issue-687	173	18	liabilities	liability	NOUN
issue-687	173	19	(	(	PUNCT
issue-687	173	20	potryvayeva	potryvayeva	NOUN
issue-687	173	21	,	,	PUNCT
issue-687	173	22	parakonna	parakonna	NOUN
issue-687	173	23	,	,	PUNCT
issue-687	173	24	2016	2016	NUM
issue-687	173	25	)	)	PUNCT
issue-687	173	26	.	.	PUNCT
issue-687	174	1	in	in	ADP
issue-687	174	2	order	order	NOUN
issue-687	174	3	to	to	PART
issue-687	174	4	correctly	correctly	ADV
issue-687	174	5	determine	determine	VERB
issue-687	174	6	the	the	DET
issue-687	174	7	company	company	NOUN
issue-687	174	8	with	with	ADP
issue-687	174	9	the	the	DET
issue-687	174	10	choice	choice	NOUN
issue-687	174	11	of	of	ADP
issue-687	174	12	one	one	NUM
issue-687	174	13	or	or	CCONJ
issue-687	174	14	another	another	DET
issue-687	174	15	feature	feature	NOUN
issue-687	174	16	of	of	ADP
issue-687	174	17	the	the	DET
issue-687	174	18	classification	classification	NOUN
issue-687	174	19	of	of	ADP
issue-687	174	20	liabilities	liability	NOUN
issue-687	174	21	,	,	PUNCT
issue-687	174	22	it	it	PRON
issue-687	174	23	is	be	AUX
issue-687	174	24	important	important	ADJ
issue-687	174	25	to	to	PART
issue-687	174	26	weigh	weigh	VERB
issue-687	174	27	the	the	DET
issue-687	174	28	sources	source	NOUN
issue-687	174	29	of	of	ADP
issue-687	174	30	its	its	PRON
issue-687	174	31	origin	origin	NOUN
issue-687	174	32	and	and	CCONJ
issue-687	174	33	remember	remember	VERB
issue-687	174	34	that	that	SCONJ
issue-687	174	35	its	its	PRON
issue-687	174	36	basis	basis	NOUN
issue-687	174	37	is	be	AUX
issue-687	174	38	not	not	PART
issue-687	174	39	only	only	ADV
issue-687	174	40	the	the	DET
issue-687	174	41	accounting	accounting	NOUN
issue-687	174	42	origin	origin	NOUN
issue-687	174	43	but	but	CCONJ
issue-687	174	44	,	,	PUNCT
issue-687	174	45	above	above	ADP
issue-687	174	46	all	all	PRON
issue-687	174	47	,	,	PUNCT
issue-687	174	48	a	a	DET
issue-687	174	49	series	series	NOUN
issue-687	174	50	of	of	ADP
issue-687	174	51	legal	legal	ADJ
issue-687	174	52	relationships	relationship	NOUN
issue-687	174	53	that	that	PRON
issue-687	174	54	leads	lead	VERB
issue-687	174	55	to	to	ADP
issue-687	174	56	the	the	DET
issue-687	174	57	emergence	emergence	NOUN
issue-687	174	58	of	of	ADP
issue-687	174	59	the	the	DET
issue-687	174	60	relationship	relationship	NOUN
issue-687	174	61	.	.	PUNCT
issue-687	175	1	considering	consider	VERB
issue-687	175	2	the	the	DET
issue-687	175	3	classification	classification	NOUN
issue-687	175	4	features	feature	NOUN
issue-687	175	5	of	of	ADP
issue-687	175	6	different	different	ADJ
issue-687	175	7	scholars	scholar	NOUN
issue-687	175	8	,	,	PUNCT
issue-687	175	9	and	and	CCONJ
issue-687	175	10	different	different	ADJ
issue-687	175	11	approaches	approach	NOUN
issue-687	175	12	to	to	ADP
issue-687	175	13	the	the	DET
issue-687	175	14	classification	classification	NOUN
issue-687	175	15	of	of	ADP
issue-687	175	16	liabilities	liability	NOUN
issue-687	175	17	,	,	PUNCT
issue-687	175	18	one	one	PRON
issue-687	175	19	can	can	AUX
issue-687	175	20	see	see	VERB
issue-687	175	21	that	that	SCONJ
issue-687	175	22	some	some	PRON
issue-687	175	23	of	of	ADP
issue-687	175	24	them	they	PRON
issue-687	175	25	are	be	AUX
issue-687	175	26	based	base	VERB
issue-687	175	27	on	on	ADP
issue-687	175	28	the	the	DET
issue-687	175	29	legal	legal	ADJ
issue-687	175	30	basis	basis	NOUN
issue-687	175	31	of	of	ADP
issue-687	175	32	origin	origin	NOUN
issue-687	175	33	.	.	PUNCT
issue-687	176	1	so	so	ADV
issue-687	176	2	,	,	PUNCT
issue-687	176	3	before	before	ADP
issue-687	176	4	assigning	assign	VERB
issue-687	176	5	an	an	DET
issue-687	176	6	obligation	obligation	NOUN
issue-687	176	7	to	to	ADP
issue-687	176	8	one	one	NUM
issue-687	176	9	or	or	CCONJ
issue-687	176	10	another	another	DET
issue-687	176	11	kind	kind	NOUN
issue-687	176	12	,	,	PUNCT
issue-687	176	13	it	it	PRON
issue-687	176	14	is	be	AUX
issue-687	176	15	necessary	necessary	ADJ
issue-687	176	16	to	to	PART
issue-687	176	17	substantiate	substantiate	VERB
issue-687	176	18	its	its	PRON
issue-687	176	19	character	character	NOUN
issue-687	176	20	and	and	CCONJ
issue-687	176	21	to	to	PART
issue-687	176	22	follow	follow	VERB
issue-687	176	23	a	a	DET
issue-687	176	24	series	series	NOUN
issue-687	176	25	of	of	ADP
issue-687	176	26	relations	relation	NOUN
issue-687	176	27	that	that	PRON
issue-687	176	28	arise	arise	VERB
issue-687	176	29	with	with	ADP
issue-687	176	30	the	the	DET
issue-687	176	31	counteragent	counteragent	NOUN
issue-687	176	32	(	(	PUNCT
issue-687	176	33	rasenko	rasenko	ADJ
issue-687	176	34	,	,	PUNCT
issue-687	176	35	2012	2012	NUM
issue-687	176	36	)	)	PUNCT
issue-687	176	37	.	.	PUNCT
issue-687	177	1	in	in	ADP
issue-687	177	2	international	international	ADJ
issue-687	177	3	accounting	accounting	NOUN
issue-687	177	4	standards	standard	NOUN
issue-687	177	5	,	,	PUNCT
issue-687	177	6	the	the	DET
issue-687	177	7	liabilities	liability	NOUN
issue-687	177	8	,	,	PUNCT
issue-687	177	9	depending	depend	VERB
issue-687	177	10	on	on	ADP
issue-687	177	11	their	their	PRON
issue-687	177	12	essence	essence	NOUN
issue-687	177	13	and	and	CCONJ
issue-687	177	14	the	the	DET
issue-687	177	15	concept	concept	NOUN
issue-687	177	16	of	of	ADP
issue-687	177	17	a	a	DET
issue-687	177	18	liability	liability	NOUN
issue-687	177	19	table	table	NOUN
issue-687	177	20	4	4	NUM
issue-687	177	21	display	display	NOUN
issue-687	177	22	of	of	ADP
issue-687	177	23	current	current	ADJ
issue-687	177	24	liabilities	liability	NOUN
issue-687	177	25	in	in	ADP
issue-687	177	26	the	the	DET
issue-687	177	27	balance	balance	NOUN
issue-687	177	28	sheet	sheet	NOUN
issue-687	177	29	(	(	PUNCT
issue-687	177	30	statement	statement	NOUN
issue-687	177	31	of	of	ADP
issue-687	177	32	financial	financial	ADJ
issue-687	177	33	position	position	NOUN
issue-687	177	34	(	(	PUNCT
issue-687	177	35	form	form	NOUN
issue-687	177	36	n1	n1	NOUN
issue-687	177	37	)	)	PUNCT
issue-687	177	38	)	)	PUNCT
issue-687	177	39	the	the	DET
issue-687	177	40	title	title	NOUN
issue-687	177	41	of	of	ADP
issue-687	177	42	the	the	DET
issue-687	177	43	balance	balance	NOUN
issue-687	177	44	sheet	sheet	NOUN
issue-687	177	45	line	line	NOUN
issue-687	177	46	code	code	NOUN
issue-687	177	47	in	in	ADP
issue-687	177	48	the	the	DET
issue-687	177	49	balance	balance	NOUN
issue-687	177	50	sheet	sheet	NOUN
issue-687	177	51	account	account	NOUN
issue-687	177	52	code	code	NOUN
issue-687	177	53	short	short	ADJ
issue-687	177	54	-	-	PUNCT
issue-687	177	55	term	term	NOUN
issue-687	177	56	bank	bank	NOUN
issue-687	177	57	credits	credit	NOUN
issue-687	177	58	1600	1600	NUM
issue-687	177	59	60	60	NUM
issue-687	177	60	promissory	promissory	NOUN
issue-687	177	61	notes	note	NOUN
issue-687	177	62	issued	issue	VERB
issue-687	177	63	1605	1605	NUM
issue-687	177	64	62	62	NUM
issue-687	177	65	current	current	ADJ
issue-687	177	66	payables	payable	NOUN
issue-687	177	67	for	for	ADP
issue-687	177	68	:	:	PUNCT
issue-687	177	69	long	long	ADJ
issue-687	177	70	-	-	PUNCT
issue-687	177	71	term	term	NOUN
issue-687	177	72	liabilities	liability	NOUN
issue-687	177	73	1610	1610	NUM
issue-687	177	74	61	61	NUM
issue-687	177	75	goods	good	NOUN
issue-687	177	76	,	,	PUNCT
issue-687	177	77	work	work	NOUN
issue-687	177	78	,	,	PUNCT
issue-687	177	79	services	service	NOUN
issue-687	177	80	1615	1615	NUM
issue-687	177	81	63	63	NUM
issue-687	177	82	payments	payment	NOUN
issue-687	177	83	to	to	ADP
issue-687	177	84	the	the	DET
issue-687	177	85	budget	budget	NOUN
issue-687	177	86	1620	1620	NUM
issue-687	177	87	64	64	NUM
issue-687	177	88	incl	incl	NOUN
issue-687	177	89	.	.	PUNCT
issue-687	178	1	from	from	ADP
issue-687	178	2	income	income	NOUN
issue-687	178	3	tax	tax	NOUN
issue-687	178	4	1621	1621	NUM
issue-687	178	5	insurance	insurance	NOUN
issue-687	178	6	payments	payment	NOUN
issue-687	178	7	1625	1625	NUM
issue-687	178	8	65	65	NUM
issue-687	178	9	payroll	payroll	NOUN
issue-687	178	10	calculations	calculation	NOUN
issue-687	178	11	1630	1630	NUM
issue-687	178	12	66	66	NUM
issue-687	178	13	current	current	ADJ
issue-687	178	14	payables	payable	NOUN
issue-687	178	15	to	to	PART
issue-687	178	16	received	received	VERB
issue-687	178	17	advances	advance	NOUN
issue-687	178	18	1635	1635	NUM
issue-687	178	19	681	681	NUM
issue-687	178	20	current	current	ADJ
issue-687	178	21	payables	payable	NOUN
issue-687	178	22	to	to	ADP
issue-687	178	23	settlements	settlement	NOUN
issue-687	178	24	with	with	ADP
issue-687	178	25	participants	participant	NOUN
issue-687	178	26	1640	1640	NUM
issue-687	178	27	67	67	NUM
issue-687	178	28	current	current	ADJ
issue-687	178	29	payables	payable	NOUN
issue-687	178	30	to	to	ADP
issue-687	178	31	internal	internal	ADJ
issue-687	178	32	settlements	settlement	NOUN
issue-687	178	33	1645	1645	NUM
issue-687	178	34	682	682	NUM
issue-687	178	35	current	current	ADJ
issue-687	178	36	payables	payable	NOUN
issue-687	178	37	to	to	ADP
issue-687	178	38	insurance	insurance	NOUN
issue-687	178	39	activities	activity	NOUN
issue-687	178	40	1650	1650	NUM
issue-687	178	41	65	65	NUM
issue-687	178	42	current	current	ADJ
issue-687	178	43	provision	provision	NOUN
issue-687	178	44	1660	1660	NUM
issue-687	178	45	47	47	NUM
issue-687	178	46	deferred	deferred	ADJ
issue-687	178	47	income	income	NOUN
issue-687	178	48	1665	1665	NUM
issue-687	178	49	69	69	NUM
issue-687	178	50	deferred	defer	VERB
issue-687	178	51	commission	commission	NOUN
issue-687	178	52	income	income	NOUN
issue-687	178	53	from	from	ADP
issue-687	178	54	reinsurers	reinsurer	NOUN
issue-687	178	55	1670	1670	NUM
issue-687	178	56	49	49	NUM
issue-687	178	57	other	other	ADJ
issue-687	178	58	current	current	ADJ
issue-687	178	59	commitments	commitment	NOUN
issue-687	178	60	1690	1690	NUM
issue-687	178	61	685	685	NUM
issue-687	178	62	total	total	ADJ
issue-687	178	63	section	section	NOUN
issue-687	178	64	1695	1695	NUM
issue-687	178	65	х	х	NOUN
issue-687	178	66	source	source	NOUN
issue-687	178	67	:	:	PUNCT
issue-687	178	68	order	order	NOUN
issue-687	178	69	of	of	ADP
issue-687	178	70	the	the	DET
issue-687	178	71	ministry	ministry	PROPN
issue-687	178	72	of	of	ADP
issue-687	178	73	finance	finance	PROPN
issue-687	178	74	of	of	ADP
issue-687	178	75	ukraine	ukraine	NOUN
issue-687	178	76	,	,	PUNCT
issue-687	178	77	2012	2012	NUM
issue-687	178	78	;	;	PUNCT
issue-687	178	79	order	order	NOUN
issue-687	178	80	of	of	ADP
issue-687	178	81	the	the	DET
issue-687	178	82	ministry	ministry	PROPN
issue-687	178	83	of	of	ADP
issue-687	178	84	finance	finance	PROPN
issue-687	178	85	of	of	ADP
issue-687	178	86	ukraine	ukraine	NOUN
issue-687	178	87	,	,	PUNCT
issue-687	178	88	1999	1999	NUM
issue-687	178	89	baltic	baltic	PROPN
issue-687	178	90	journal	journal	PROPN
issue-687	178	91	of	of	ADP
issue-687	178	92	economic	economic	ADJ
issue-687	178	93	studies	study	NOUN
issue-687	178	94	167	167	NUM
issue-687	178	95	vol	vol	NOUN
issue-687	178	96	.	.	PUNCT
issue-687	179	1	5	5	NUM
issue-687	179	2	,	,	PUNCT
issue-687	179	3	no	no	INTJ
issue-687	179	4	.	.	NOUN
issue-687	179	5	3	3	NUM
issue-687	179	6	,	,	PUNCT
issue-687	179	7	2019	2019	NUM
issue-687	179	8	event	event	NOUN
issue-687	179	9	,	,	PUNCT
issue-687	179	10	are	be	AUX
issue-687	179	11	classified	classify	VERB
issue-687	179	12	in	in	ADP
issue-687	179	13	(	(	PUNCT
issue-687	179	14	international	international	ADJ
issue-687	179	15	accounting	accounting	NOUN
issue-687	179	16	standard	standard	NOUN
issue-687	179	17	37	37	NUM
issue-687	179	18	):	):	PUNCT
issue-687	179	19	legal	legal	ADJ
issue-687	179	20	obligation	obligation	NOUN
issue-687	179	21	;	;	PUNCT
issue-687	179	22	constructive	constructive	ADJ
issue-687	179	23	obligation	obligation	NOUN
issue-687	179	24	;	;	PUNCT
issue-687	179	25	contingent	contingent	ADJ
issue-687	179	26	liabilities	liability	NOUN
issue-687	179	27	;	;	PUNCT
issue-687	179	28	provision	provision	NOUN
issue-687	179	29	.	.	PUNCT
issue-687	180	1	therefore	therefore	ADV
issue-687	180	2	,	,	PUNCT
issue-687	180	3	in	in	ADP
issue-687	180	4	order	order	NOUN
issue-687	180	5	to	to	PART
issue-687	180	6	balance	balance	VERB
issue-687	180	7	the	the	DET
issue-687	180	8	discrepancy	discrepancy	NOUN
issue-687	180	9	between	between	ADP
issue-687	180	10	the	the	DET
issue-687	180	11	time	time	NOUN
issue-687	180	12	of	of	ADP
issue-687	180	13	accounting	accounting	NOUN
issue-687	180	14	and	and	CCONJ
issue-687	180	15	legal	legal	ADJ
issue-687	180	16	liabilities	liability	NOUN
issue-687	180	17	,	,	PUNCT
issue-687	180	18	some	some	DET
issue-687	180	19	foreign	foreign	ADJ
issue-687	180	20	researchers	researcher	NOUN
issue-687	180	21	propose	propose	VERB
issue-687	180	22	to	to	PART
issue-687	180	23	recognize	recognize	VERB
issue-687	180	24	the	the	DET
issue-687	180	25	obligation	obligation	NOUN
issue-687	180	26	at	at	ADP
issue-687	180	27	the	the	DET
issue-687	180	28	time	time	NOUN
issue-687	180	29	of	of	ADP
issue-687	180	30	conclusion	conclusion	NOUN
issue-687	180	31	of	of	ADP
issue-687	180	32	contracts	contract	NOUN
issue-687	180	33	,	,	PUNCT
issue-687	180	34	which	which	PRON
issue-687	180	35	would	would	AUX
issue-687	180	36	lead	lead	VERB
issue-687	180	37	to	to	ADP
issue-687	180	38	the	the	DET
issue-687	180	39	appearance	appearance	NOUN
issue-687	180	40	of	of	ADP
issue-687	180	41	forecast	forecast	NOUN
issue-687	180	42	lines	line	NOUN
issue-687	180	43	in	in	ADP
issue-687	180	44	the	the	DET
issue-687	180	45	balance	balance	NOUN
issue-687	180	46	sheet	sheet	NOUN
issue-687	180	47	and	and	CCONJ
issue-687	180	48	,	,	PUNCT
issue-687	180	49	in	in	ADP
issue-687	180	50	their	their	PRON
issue-687	180	51	opinion	opinion	NOUN
issue-687	180	52	,	,	PUNCT
issue-687	180	53	would	would	AUX
issue-687	180	54	increase	increase	VERB
issue-687	180	55	the	the	DET
issue-687	180	56	interest	interest	NOUN
issue-687	180	57	of	of	ADP
issue-687	180	58	investors	investor	NOUN
issue-687	180	59	(	(	PUNCT
issue-687	180	60	rasenko	rasenko	ADJ
issue-687	180	61	,	,	PUNCT
issue-687	180	62	2012	2012	NUM
issue-687	180	63	)	)	PUNCT
issue-687	180	64	.	.	PUNCT
issue-687	181	1	it	it	PRON
issue-687	181	2	can	can	AUX
issue-687	181	3	be	be	AUX
issue-687	181	4	stated	state	VERB
issue-687	181	5	that	that	SCONJ
issue-687	181	6	the	the	DET
issue-687	181	7	emergence	emergence	NOUN
issue-687	181	8	of	of	ADP
issue-687	181	9	additional	additional	ADJ
issue-687	181	10	articles	article	NOUN
issue-687	181	11	such	such	ADJ
issue-687	181	12	as	as	ADP
issue-687	181	13	contingent	contingent	ADJ
issue-687	181	14	assets	asset	NOUN
issue-687	181	15	or	or	CCONJ
issue-687	181	16	contingent	contingent	ADJ
issue-687	181	17	liabilities	liability	NOUN
issue-687	181	18	will	will	AUX
issue-687	181	19	not	not	PART
issue-687	181	20	lead	lead	VERB
issue-687	181	21	to	to	ADP
issue-687	181	22	an	an	DET
issue-687	181	23	increase	increase	NOUN
issue-687	181	24	in	in	ADP
issue-687	181	25	the	the	DET
issue-687	181	26	investment	investment	NOUN
issue-687	181	27	attractiveness	attractiveness	NOUN
issue-687	181	28	of	of	ADP
issue-687	181	29	an	an	DET
issue-687	181	30	enterprise	enterprise	NOUN
issue-687	181	31	,	,	PUNCT
issue-687	181	32	because	because	SCONJ
issue-687	181	33	they	they	PRON
issue-687	181	34	can	can	AUX
issue-687	181	35	not	not	PART
issue-687	181	36	be	be	AUX
issue-687	181	37	shown	show	VERB
issue-687	181	38	on	on	ADP
issue-687	181	39	a	a	DET
issue-687	181	40	balance	balance	NOUN
issue-687	181	41	sheet	sheet	NOUN
issue-687	181	42	on	on	ADP
issue-687	181	43	a	a	DET
issue-687	181	44	prudent	prudent	ADJ
issue-687	181	45	basis	basis	NOUN
issue-687	181	46	.	.	PUNCT
issue-687	182	1	disclosure	disclosure	NOUN
issue-687	182	2	of	of	ADP
issue-687	182	3	such	such	ADJ
issue-687	182	4	information	information	NOUN
issue-687	182	5	in	in	ADP
issue-687	182	6	the	the	DET
issue-687	182	7	notes	note	NOUN
issue-687	182	8	on	on	ADP
issue-687	182	9	the	the	DET
issue-687	182	10	basis	basis	NOUN
issue-687	182	11	of	of	ADP
issue-687	182	12	the	the	DET
issue-687	182	13	example	example	NOUN
issue-687	182	14	of	of	ADP
issue-687	182	15	other	other	ADJ
issue-687	182	16	off	off	ADP
issue-687	182	17	-	-	PUNCT
issue-687	182	18	balance	balance	NOUN
issue-687	182	19	sheet	sheet	NOUN
issue-687	182	20	items	item	NOUN
issue-687	182	21	will	will	AUX
issue-687	182	22	only	only	ADV
issue-687	182	23	give	give	VERB
issue-687	182	24	extra	extra	ADJ
issue-687	182	25	trouble	trouble	NOUN
issue-687	182	26	to	to	ADP
issue-687	182	27	accountants	accountant	NOUN
issue-687	182	28	who	who	PRON
issue-687	182	29	will	will	AUX
issue-687	182	30	be	be	AUX
issue-687	182	31	forced	force	VERB
issue-687	182	32	to	to	PART
issue-687	182	33	further	far	ADV
issue-687	182	34	track	track	VERB
issue-687	182	35	the	the	DET
issue-687	182	36	closing	closing	NOUN
issue-687	182	37	of	of	ADP
issue-687	182	38	such	such	ADJ
issue-687	182	39	accounts	account	NOUN
issue-687	182	40	in	in	ADP
issue-687	182	41	the	the	DET
issue-687	182	42	performance	performance	NOUN
issue-687	182	43	of	of	ADP
issue-687	182	44	their	their	PRON
issue-687	182	45	liabilities	liability	NOUN
issue-687	182	46	.	.	PUNCT
issue-687	183	1	according	accord	VERB
issue-687	183	2	to	to	ADP
issue-687	183	3	scientists	scientist	NOUN
issue-687	183	4	,	,	PUNCT
issue-687	183	5	the	the	DET
issue-687	183	6	existing	exist	VERB
issue-687	183	7	practice	practice	NOUN
issue-687	183	8	of	of	ADP
issue-687	183	9	accounting	account	VERB
issue-687	183	10	for	for	ADP
issue-687	183	11	liabilities	liability	NOUN
issue-687	183	12	is	be	AUX
issue-687	183	13	expedient	expedient	ADJ
issue-687	183	14	and	and	CCONJ
issue-687	183	15	effective	effective	ADJ
issue-687	183	16	,	,	PUNCT
issue-687	183	17	and	and	CCONJ
issue-687	183	18	the	the	DET
issue-687	183	19	disclosure	disclosure	NOUN
issue-687	183	20	of	of	ADP
issue-687	183	21	contracts	contract	NOUN
issue-687	183	22	that	that	PRON
issue-687	183	23	are	be	AUX
issue-687	183	24	expected	expect	VERB
issue-687	183	25	to	to	PART
issue-687	183	26	be	be	AUX
issue-687	183	27	executed	execute	VERB
issue-687	183	28	in	in	ADP
issue-687	183	29	the	the	DET
issue-687	183	30	notes	note	NOUN
issue-687	183	31	,	,	PUNCT
issue-687	183	32	as	as	ADP
issue-687	183	33	part	part	NOUN
issue-687	183	34	of	of	ADP
issue-687	183	35	the	the	DET
issue-687	183	36	report	report	NOUN
issue-687	183	37	of	of	ADP
issue-687	183	38	directors	director	NOUN
issue-687	183	39	,	,	PUNCT
issue-687	183	40	in	in	ADP
issue-687	183	41	projects	project	NOUN
issue-687	183	42	is	be	AUX
issue-687	183	43	adequate	adequate	ADJ
issue-687	183	44	to	to	ADP
issue-687	183	45	the	the	DET
issue-687	183	46	international	international	ADJ
issue-687	183	47	requirements	requirement	NOUN
issue-687	183	48	for	for	ADP
issue-687	183	49	the	the	DET
issue-687	183	50	organization	organization	NOUN
issue-687	183	51	of	of	ADP
issue-687	183	52	accounting	accounting	PROPN
issue-687	183	53	(	(	PUNCT
issue-687	183	54	hevlych	hevlych	NOUN
issue-687	183	55	,	,	PUNCT
issue-687	183	56	katranzhy	katranzhy	NOUN
issue-687	183	57	,	,	PUNCT
issue-687	183	58	2017	2017	NUM
issue-687	183	59	)	)	PUNCT
issue-687	183	60	.	.	PUNCT
issue-687	184	1	the	the	DET
issue-687	184	2	conducted	conduct	VERB
issue-687	184	3	study	study	NOUN
issue-687	184	4	makes	make	VERB
issue-687	184	5	it	it	PRON
issue-687	184	6	possible	possible	ADJ
issue-687	184	7	to	to	PART
issue-687	184	8	compare	compare	VERB
issue-687	184	9	the	the	DET
issue-687	184	10	content	content	NOUN
issue-687	184	11	of	of	ADP
issue-687	184	12	current	current	ADJ
issue-687	184	13	liabilities	liability	NOUN
issue-687	184	14	defined	define	VERB
issue-687	184	15	by	by	ADP
issue-687	184	16	national	national	ADJ
issue-687	184	17	and	and	CCONJ
issue-687	184	18	international	international	ADJ
issue-687	184	19	accounting	accounting	NOUN
issue-687	184	20	standards	standard	NOUN
issue-687	184	21	and	and	CCONJ
issue-687	184	22	justify	justify	VERB
issue-687	184	23	its	its	PRON
issue-687	184	24	own	own	ADJ
issue-687	184	25	approach	approach	NOUN
issue-687	184	26	in	in	ADP
issue-687	184	27	the	the	DET
issue-687	184	28	classification	classification	NOUN
issue-687	184	29	of	of	ADP
issue-687	184	30	current	current	ADJ
issue-687	184	31	liabilities	liability	NOUN
issue-687	184	32	(	(	PUNCT
issue-687	184	33	table	table	NOUN
issue-687	184	34	5	5	NUM
issue-687	184	35	)	)	PUNCT
issue-687	184	36	.	.	PUNCT
issue-687	185	1	consequently	consequently	ADV
issue-687	185	2	,	,	PUNCT
issue-687	185	3	it	it	PRON
issue-687	185	4	can	can	AUX
issue-687	185	5	be	be	AUX
issue-687	185	6	stated	state	VERB
issue-687	185	7	that	that	SCONJ
issue-687	185	8	all	all	DET
issue-687	185	9	current	current	ADJ
issue-687	185	10	liabilities	liability	NOUN
issue-687	185	11	are	be	AUX
issue-687	185	12	divided	divide	VERB
issue-687	185	13	into	into	ADP
issue-687	185	14	real	real	ADJ
issue-687	185	15	and	and	CCONJ
issue-687	185	16	potential	potential	ADJ
issue-687	185	17	:	:	PUNCT
issue-687	185	18	all	all	DET
issue-687	185	19	current	current	ADJ
issue-687	185	20	liabilities	liability	NOUN
issue-687	185	21	on	on	ADP
issue-687	185	22	which	which	PRON
issue-687	185	23	the	the	DET
issue-687	185	24	entity	entity	NOUN
issue-687	185	25	makes	make	VERB
issue-687	185	26	certain	certain	ADJ
issue-687	185	27	calculations	calculation	NOUN
issue-687	185	28	are	be	AUX
issue-687	185	29	actual	actual	ADJ
issue-687	185	30	;	;	PUNCT
issue-687	185	31	contingent	contingent	ADJ
issue-687	185	32	liabilities	liability	NOUN
issue-687	185	33	and	and	CCONJ
issue-687	185	34	legal	legal	ADJ
issue-687	185	35	liabilities	liability	NOUN
issue-687	185	36	that	that	PRON
issue-687	185	37	cause	cause	VERB
issue-687	185	38	the	the	DET
issue-687	185	39	consideration	consideration	NOUN
issue-687	185	40	of	of	ADP
issue-687	185	41	amounts	amount	NOUN
issue-687	185	42	of	of	ADP
issue-687	185	43	liabilities	liability	NOUN
issue-687	185	44	specified	specify	VERB
issue-687	185	45	in	in	ADP
issue-687	185	46	the	the	DET
issue-687	185	47	contracts	contract	NOUN
issue-687	185	48	are	be	AUX
issue-687	185	49	conditional	conditional	ADJ
issue-687	185	50	;	;	PUNCT
issue-687	185	51	the	the	DET
issue-687	185	52	collateral	collateral	NOUN
issue-687	185	53	that	that	PRON
issue-687	185	54	is	be	AUX
issue-687	185	55	a	a	DET
issue-687	185	56	part	part	NOUN
issue-687	185	57	of	of	ADP
issue-687	185	58	the	the	DET
issue-687	185	59	current	current	ADJ
issue-687	185	60	one	one	NOUN
issue-687	185	61	is	be	AUX
issue-687	185	62	estimated	estimate	VERB
issue-687	185	63	.	.	PUNCT
issue-687	186	1	in	in	ADP
issue-687	186	2	order	order	NOUN
issue-687	186	3	to	to	PART
issue-687	186	4	open	open	VERB
issue-687	186	5	an	an	DET
issue-687	186	6	account	account	NOUN
issue-687	186	7	for	for	ADP
issue-687	186	8	the	the	DET
issue-687	186	9	management	management	NOUN
issue-687	186	10	of	of	ADP
issue-687	186	11	the	the	DET
issue-687	186	12	attracted	attract	VERB
issue-687	186	13	capital	capital	NOUN
issue-687	186	14	,	,	PUNCT
issue-687	186	15	we	we	PRON
issue-687	186	16	consider	consider	VERB
issue-687	186	17	it	it	PRON
issue-687	186	18	appropriate	appropriate	ADJ
issue-687	186	19	to	to	PART
issue-687	186	20	substantiate	substantiate	VERB
issue-687	186	21	the	the	DET
issue-687	186	22	order	order	NOUN
issue-687	186	23	of	of	ADP
issue-687	186	24	displaying	display	VERB
issue-687	186	25	information	information	NOUN
issue-687	186	26	on	on	ADP
issue-687	186	27	current	current	ADJ
issue-687	186	28	liabilities	liability	NOUN
issue-687	186	29	at	at	ADP
issue-687	186	30	all	all	DET
issue-687	186	31	stages	stage	NOUN
issue-687	186	32	of	of	ADP
issue-687	186	33	the	the	DET
issue-687	186	34	accounting	accounting	NOUN
issue-687	186	35	process	process	NOUN
issue-687	186	36	.	.	PUNCT
issue-687	187	1	the	the	DET
issue-687	187	2	first	first	ADJ
issue-687	187	3	stage	stage	NOUN
issue-687	187	4	in	in	ADP
issue-687	187	5	accounting	account	VERB
issue-687	187	6	for	for	ADP
issue-687	187	7	current	current	ADJ
issue-687	187	8	liabilities	liability	NOUN
issue-687	187	9	is	be	AUX
issue-687	187	10	the	the	DET
issue-687	187	11	initial	initial	ADJ
issue-687	187	12	generalization	generalization	NOUN
issue-687	187	13	of	of	ADP
issue-687	187	14	the	the	DET
issue-687	187	15	occurrence	occurrence	NOUN
issue-687	187	16	of	of	ADP
issue-687	187	17	arrears	arrear	NOUN
issue-687	187	18	,	,	PUNCT
issue-687	187	19	which	which	PRON
issue-687	187	20	will	will	AUX
issue-687	187	21	lead	lead	VERB
issue-687	187	22	to	to	ADP
issue-687	187	23	settlements	settlement	NOUN
issue-687	187	24	.	.	PUNCT
issue-687	188	1	its	its	PRON
issue-687	188	2	essence	essence	NOUN
issue-687	188	3	is	be	AUX
issue-687	188	4	characterized	characterize	VERB
issue-687	188	5	by	by	ADP
issue-687	188	6	a	a	DET
issue-687	188	7	documentary	documentary	ADJ
issue-687	188	8	reflection	reflection	NOUN
issue-687	188	9	of	of	ADP
issue-687	188	10	the	the	DET
issue-687	188	11	consequences	consequence	NOUN
issue-687	188	12	of	of	ADP
issue-687	188	13	the	the	DET
issue-687	188	14	implementation	implementation	NOUN
issue-687	188	15	of	of	ADP
issue-687	188	16	the	the	DET
issue-687	188	17	terms	term	NOUN
issue-687	188	18	of	of	ADP
issue-687	188	19	the	the	DET
issue-687	188	20	concluded	conclude	VERB
issue-687	188	21	contracts	contract	NOUN
issue-687	188	22	.	.	PUNCT
issue-687	189	1	the	the	DET
issue-687	189	2	second	second	ADJ
issue-687	189	3	stage	stage	NOUN
issue-687	189	4	of	of	ADP
issue-687	189	5	the	the	DET
issue-687	189	6	accounting	accounting	NOUN
issue-687	189	7	process	process	NOUN
issue-687	189	8	is	be	AUX
issue-687	189	9	the	the	DET
issue-687	189	10	current	current	ADJ
issue-687	189	11	accounting	accounting	NOUN
issue-687	189	12	,	,	PUNCT
issue-687	189	13	which	which	PRON
issue-687	189	14	is	be	AUX
issue-687	189	15	the	the	DET
issue-687	189	16	process	process	NOUN
issue-687	189	17	of	of	ADP
issue-687	189	18	registration	registration	NOUN
issue-687	189	19	of	of	ADP
issue-687	189	20	primary	primary	ADJ
issue-687	189	21	accounting	accounting	NOUN
issue-687	189	22	data	datum	NOUN
issue-687	189	23	in	in	ADP
issue-687	189	24	the	the	DET
issue-687	189	25	system	system	NOUN
issue-687	189	26	of	of	ADP
issue-687	189	27	accounts	account	NOUN
issue-687	189	28	and	and	CCONJ
issue-687	189	29	registers	register	NOUN
issue-687	189	30	of	of	ADP
issue-687	189	31	synthetic	synthetic	ADJ
issue-687	189	32	and	and	CCONJ
issue-687	189	33	analytical	analytical	ADJ
issue-687	189	34	accounting	accounting	NOUN
issue-687	189	35	.	.	PUNCT
issue-687	190	1	the	the	DET
issue-687	190	2	final	final	ADJ
issue-687	190	3	stage	stage	NOUN
issue-687	190	4	of	of	ADP
issue-687	190	5	the	the	DET
issue-687	190	6	accounting	accounting	NOUN
issue-687	190	7	process	process	NOUN
issue-687	190	8	is	be	AUX
issue-687	190	9	final	final	ADJ
issue-687	190	10	.	.	PUNCT
issue-687	191	1	it	it	PRON
issue-687	191	2	can	can	AUX
issue-687	191	3	be	be	AUX
issue-687	191	4	characterized	characterize	VERB
issue-687	191	5	as	as	ADP
issue-687	191	6	the	the	DET
issue-687	191	7	formation	formation	NOUN
issue-687	191	8	of	of	ADP
issue-687	191	9	the	the	DET
issue-687	191	10	reporting	reporting	NOUN
issue-687	191	11	indicators	indicator	NOUN
issue-687	191	12	for	for	ADP
issue-687	191	13	a	a	DET
issue-687	191	14	certain	certain	ADJ
issue-687	191	15	period	period	NOUN
issue-687	191	16	and	and	CCONJ
issue-687	191	17	providing	provide	VERB
issue-687	191	18	users	user	NOUN
issue-687	191	19	with	with	ADP
issue-687	191	20	the	the	DET
issue-687	191	21	final	final	ADJ
issue-687	191	22	information	information	NOUN
issue-687	191	23	in	in	ADP
issue-687	191	24	the	the	DET
issue-687	191	25	relevant	relevant	ADJ
issue-687	191	26	reporting	reporting	NOUN
issue-687	191	27	forms	form	NOUN
issue-687	191	28	,	,	PUNCT
issue-687	191	29	in	in	ADP
issue-687	191	30	particular	particular	ADJ
issue-687	191	31	,	,	PUNCT
issue-687	191	32	the	the	DET
issue-687	191	33	external	external	ADJ
issue-687	191	34	:	:	PUNCT
issue-687	191	35	balance	balance	NOUN
issue-687	191	36	sheet	sheet	NOUN
issue-687	191	37	(	(	PUNCT
issue-687	191	38	statement	statement	NOUN
issue-687	191	39	of	of	ADP
issue-687	191	40	financial	financial	ADJ
issue-687	191	41	position	position	NOUN
issue-687	191	42	)	)	PUNCT
issue-687	191	43	and	and	CCONJ
issue-687	191	44	the	the	DET
issue-687	191	45	notes	note	NOUN
issue-687	191	46	to	to	ADP
issue-687	191	47	the	the	DET
issue-687	191	48	financial	financial	ADJ
issue-687	191	49	statements	statement	NOUN
issue-687	191	50	for	for	ADP
issue-687	191	51	each	each	DET
issue-687	191	52	type	type	NOUN
issue-687	191	53	of	of	ADP
issue-687	191	54	contingent	contingent	ADJ
issue-687	191	55	liability	liability	NOUN
issue-687	191	56	,	,	PUNCT
issue-687	191	57	the	the	DET
issue-687	191	58	following	follow	VERB
issue-687	191	59	information	information	NOUN
issue-687	191	60	is	be	AUX
issue-687	191	61	provided	provide	VERB
issue-687	191	62	:	:	PUNCT
issue-687	191	63	brief	brief	ADJ
issue-687	191	64	description	description	NOUN
issue-687	191	65	of	of	ADP
issue-687	191	66	the	the	DET
issue-687	191	67	obligation	obligation	NOUN
issue-687	191	68	and	and	CCONJ
issue-687	191	69	its	its	PRON
issue-687	191	70	amount	amount	NOUN
issue-687	191	71	;	;	PUNCT
issue-687	191	72	uncertainty	uncertainty	NOUN
issue-687	191	73	as	as	ADP
issue-687	191	74	to	to	ADP
issue-687	191	75	the	the	DET
issue-687	191	76	amount	amount	NOUN
issue-687	191	77	or	or	CCONJ
issue-687	191	78	maturity	maturity	NOUN
issue-687	191	79	;	;	PUNCT
issue-687	191	80	amount	amount	NOUN
issue-687	191	81	of	of	ADP
issue-687	191	82	expected	expect	VERB
issue-687	191	83	repayment	repayment	NOUN
issue-687	191	84	of	of	ADP
issue-687	191	85	obligation	obligation	NOUN
issue-687	191	86	by	by	ADP
issue-687	191	87	the	the	DET
issue-687	191	88	other	other	ADJ
issue-687	191	89	party	party	NOUN
issue-687	191	90	;	;	PUNCT
issue-687	191	91	internal	internal	ADJ
issue-687	191	92	–	–	PUNCT
issue-687	191	93	in	in	ADP
issue-687	191	94	self	self	NOUN
issue-687	191	95	-	-	PUNCT
issue-687	191	96	developed	develop	VERB
issue-687	191	97	reports	report	NOUN
issue-687	191	98	,	,	PUNCT
issue-687	191	99	tables	table	NOUN
issue-687	191	100	,	,	PUNCT
issue-687	191	101	forms	form	NOUN
issue-687	191	102	,	,	PUNCT
issue-687	191	103	etc	etc	X
issue-687	191	104	.	.	X
issue-687	192	1	at	at	ADP
issue-687	192	2	the	the	DET
issue-687	192	3	enterprise	enterprise	NOUN
issue-687	192	4	.	.	PUNCT
issue-687	193	1	thus	thus	ADV
issue-687	193	2	,	,	PUNCT
issue-687	193	3	the	the	DET
issue-687	193	4	basis	basis	NOUN
issue-687	193	5	of	of	ADP
issue-687	193	6	the	the	DET
issue-687	193	7	management	management	NOUN
issue-687	193	8	accounting	account	VERB
issue-687	193	9	for	for	ADP
issue-687	193	10	the	the	DET
issue-687	193	11	attracted	attract	VERB
issue-687	193	12	capital	capital	NOUN
issue-687	193	13	is	be	AUX
issue-687	193	14	the	the	DET
issue-687	193	15	primary	primary	ADJ
issue-687	193	16	documents	document	NOUN
issue-687	193	17	,	,	PUNCT
issue-687	193	18	accounting	accounting	NOUN
issue-687	193	19	data	datum	NOUN
issue-687	193	20	and	and	CCONJ
issue-687	193	21	generalized	generalized	ADJ
issue-687	193	22	forms	form	NOUN
issue-687	193	23	of	of	ADP
issue-687	193	24	internal	internal	ADJ
issue-687	193	25	and	and	CCONJ
issue-687	193	26	external	external	ADJ
issue-687	193	27	reporting	reporting	NOUN
issue-687	193	28	.	.	PUNCT
issue-687	194	1	6	6	X
issue-687	194	2	.	.	X
issue-687	194	3	findings	finding	VERB
issue-687	194	4	our	our	PRON
issue-687	194	5	research	research	NOUN
issue-687	194	6	gives	give	VERB
issue-687	194	7	grounds	ground	NOUN
issue-687	194	8	for	for	ADP
issue-687	194	9	expressing	express	VERB
issue-687	194	10	the	the	DET
issue-687	194	11	opinion	opinion	NOUN
issue-687	194	12	that	that	SCONJ
issue-687	194	13	in	in	ADP
issue-687	194	14	the	the	DET
issue-687	194	15	scientific	scientific	ADJ
issue-687	194	16	literature	literature	NOUN
issue-687	194	17	various	various	ADJ
issue-687	194	18	,	,	PUNCT
issue-687	194	19	approaches	approach	VERB
issue-687	194	20	to	to	ADP
issue-687	194	21	the	the	DET
issue-687	194	22	classification	classification	NOUN
issue-687	194	23	of	of	ADP
issue-687	194	24	current	current	ADJ
issue-687	194	25	liabilities	liability	NOUN
issue-687	194	26	are	be	AUX
issue-687	194	27	highlighted	highlight	VERB
issue-687	194	28	.	.	PUNCT
issue-687	195	1	however	however	ADV
issue-687	195	2	,	,	PUNCT
issue-687	195	3	taking	take	VERB
issue-687	195	4	into	into	ADP
issue-687	195	5	account	account	NOUN
issue-687	195	6	the	the	DET
issue-687	195	7	norms	norm	NOUN
issue-687	195	8	of	of	ADP
issue-687	195	9	accounting	accounting	NOUN
issue-687	195	10	standards	standard	NOUN
issue-687	195	11	and	and	CCONJ
issue-687	195	12	the	the	DET
issue-687	195	13	needs	need	NOUN
issue-687	195	14	of	of	ADP
issue-687	195	15	internal	internal	ADJ
issue-687	195	16	users	user	NOUN
issue-687	195	17	since	since	SCONJ
issue-687	195	18	they	they	PRON
issue-687	195	19	only	only	ADV
issue-687	195	20	need	need	VERB
issue-687	195	21	detailed	detailed	ADJ
issue-687	195	22	information	information	NOUN
issue-687	195	23	on	on	ADP
issue-687	195	24	current	current	ADJ
issue-687	195	25	liabilities	liability	NOUN
issue-687	195	26	,	,	PUNCT
issue-687	195	27	we	we	PRON
issue-687	195	28	propose	propose	VERB
issue-687	195	29	the	the	DET
issue-687	195	30	following	follow	VERB
issue-687	195	31	classification	classification	NOUN
issue-687	195	32	for	for	ADP
issue-687	195	33	management	management	NOUN
issue-687	195	34	purposes	purpose	NOUN
issue-687	195	35	:	:	PUNCT
issue-687	195	36	1	1	X
issue-687	195	37	)	)	PUNCT
issue-687	195	38	by	by	ADP
issue-687	195	39	the	the	DET
issue-687	195	40	form	form	NOUN
issue-687	195	41	of	of	ADP
issue-687	195	42	engagement	engagement	NOUN
issue-687	195	43	:	:	PUNCT
issue-687	195	44	commodity	commodity	NOUN
issue-687	195	45	:	:	PUNCT
issue-687	195	46	for	for	ADP
issue-687	195	47	products	product	NOUN
issue-687	195	48	and	and	CCONJ
issue-687	195	49	goods	good	NOUN
issue-687	195	50	;	;	PUNCT
issue-687	195	51	for	for	ADP
issue-687	195	52	services	service	NOUN
issue-687	195	53	,	,	PUNCT
issue-687	195	54	for	for	ADP
issue-687	195	55	work	work	NOUN
issue-687	195	56	;	;	PUNCT
issue-687	195	57	money	money	NOUN
issue-687	195	58	:	:	PUNCT
issue-687	195	59	from	from	ADP
issue-687	195	60	wages	wage	NOUN
issue-687	195	61	,	,	PUNCT
issue-687	195	62	taxes	taxis	NOUN
issue-687	195	63	and	and	CCONJ
issue-687	195	64	fees	fee	NOUN
issue-687	195	65	,	,	PUNCT
issue-687	195	66	financial	financial	ADJ
issue-687	195	67	transactions	transaction	NOUN
issue-687	195	68	,	,	PUNCT
issue-687	195	69	etc	etc	X
issue-687	195	70	.	.	X
issue-687	195	71	2	2	NUM
issue-687	195	72	)	)	PUNCT
issue-687	195	73	by	by	ADP
issue-687	195	74	object(s	object(s	PROPN
issue-687	195	75	):	):	PUNCT
issue-687	195	76	liabilities	liability	NOUN
issue-687	195	77	to	to	ADP
issue-687	195	78	banks	bank	NOUN
issue-687	195	79	,	,	PUNCT
issue-687	195	80	bills	bill	NOUN
issue-687	195	81	,	,	PUNCT
issue-687	195	82	suppliers	supplier	NOUN
issue-687	195	83	and	and	CCONJ
issue-687	195	84	contractors	contractor	NOUN
issue-687	195	85	,	,	PUNCT
issue-687	195	86	taxes	taxis	NOUN
issue-687	195	87	,	,	PUNCT
issue-687	195	88	insurance	insurance	NOUN
issue-687	195	89	,	,	PUNCT
issue-687	195	90	employees	employee	NOUN
issue-687	195	91	,	,	PUNCT
issue-687	195	92	participants	participant	NOUN
issue-687	195	93	,	,	PUNCT
issue-687	195	94	etc	etc	X
issue-687	195	95	.	.	X
issue-687	195	96	;	;	PUNCT
issue-687	195	97	3	3	X
issue-687	195	98	)	)	PUNCT
issue-687	195	99	by	by	ADP
issue-687	195	100	way	way	NOUN
issue-687	195	101	of	of	ADP
issue-687	195	102	repayment	repayment	NOUN
issue-687	195	103	:	:	PUNCT
issue-687	195	104	monetary	monetary	ADJ
issue-687	195	105	,	,	PUNCT
issue-687	195	106	non	non	ADJ
issue-687	195	107	-	-	ADJ
issue-687	195	108	monetary	monetary	ADJ
issue-687	195	109	;	;	PUNCT
issue-687	195	110	table	table	NOUN
issue-687	195	111	5	5	NUM
issue-687	195	112	comparison	comparison	NOUN
issue-687	195	113	of	of	ADP
issue-687	195	114	the	the	DET
issue-687	195	115	content	content	NOUN
issue-687	195	116	of	of	ADP
issue-687	195	117	liabilities	liability	NOUN
issue-687	195	118	under	under	ADP
issue-687	195	119	national	national	ADJ
issue-687	195	120	and	and	CCONJ
issue-687	195	121	international	international	ADJ
issue-687	195	122	accounting	accounting	NOUN
issue-687	195	123	standards	standard	NOUN
issue-687	195	124	determination	determination	NOUN
issue-687	195	125	procedure	procedure	NOUN
issue-687	195	126	invoice	invoice	NOUN
issue-687	195	127	plan	plan	VERB
issue-687	195	128	accounting	accounting	NOUN
issue-687	195	129	provision	provision	NOUN
issue-687	195	130	(	(	PUNCT
issue-687	195	131	standard	standard	NOUN
issue-687	195	132	)	)	PUNCT
issue-687	195	133	11	11	NUM
issue-687	195	134	content	content	PROPN
issue-687	195	135	international	international	ADJ
issue-687	195	136	accounting	accounting	NOUN
issue-687	195	137	standard	standard	PROPN
issue-687	195	138	37	37	NUM
issue-687	195	139	realistic	realistic	ADJ
issue-687	195	140	accounts	account	NOUN
issue-687	195	141	60	60	NUM
issue-687	195	142	-	-	SYM
issue-687	195	143	68	68	NUM
issue-687	195	144	current	current	ADJ
issue-687	195	145	liabilities	liability	NOUN
issue-687	195	146	accounting	account	VERB
issue-687	195	147	for	for	ADP
issue-687	195	148	all	all	DET
issue-687	195	149	current	current	ADJ
issue-687	195	150	liabilities	liability	NOUN
issue-687	195	151	constructive	constructive	ADJ
issue-687	195	152	commitment	commitment	NOUN
issue-687	195	153	potential	potential	ADJ
issue-687	195	154	off	off	ADP
issue-687	195	155	-	-	PUNCT
issue-687	195	156	balance	balance	NOUN
issue-687	195	157	sheet	sheet	NOUN
issue-687	195	158	account	account	NOUN
issue-687	195	159	04	04	NUM
issue-687	195	160	contingent	contingent	ADJ
issue-687	195	161	liabilities	liability	NOUN
issue-687	195	162	accounting	account	VERB
issue-687	195	163	of	of	ADP
issue-687	195	164	reasonable	reasonable	ADJ
issue-687	195	165	amounts	amount	NOUN
issue-687	195	166	of	of	ADP
issue-687	195	167	claims	claim	NOUN
issue-687	195	168	,	,	PUNCT
issue-687	195	169	fines	fine	NOUN
issue-687	195	170	,	,	PUNCT
issue-687	195	171	penalties	penalty	NOUN
issue-687	195	172	,	,	PUNCT
issue-687	195	173	etc	etc	X
issue-687	195	174	.	.	X
issue-687	195	175	,	,	PUNCT
issue-687	195	176	the	the	DET
issue-687	195	177	decision	decision	NOUN
issue-687	195	178	on	on	ADP
issue-687	195	179	their	their	PRON
issue-687	195	180	recovery	recovery	NOUN
issue-687	195	181	is	be	AUX
issue-687	195	182	considered	consider	VERB
issue-687	195	183	in	in	ADP
issue-687	195	184	court	court	NOUN
issue-687	195	185	conditional	conditional	ADJ
issue-687	195	186	obligation	obligation	NOUN
issue-687	195	187	account	account	VERB
issue-687	195	188	47	47	NUM
issue-687	195	189	current	current	ADJ
issue-687	195	190	provision	provision	NOUN
issue-687	195	191	accounting	account	VERB
issue-687	195	192	for	for	ADP
issue-687	195	193	the	the	DET
issue-687	195	194	provision	provision	NOUN
issue-687	195	195	of	of	ADP
issue-687	195	196	vacations	vacation	NOUN
issue-687	195	197	,	,	PUNCT
issue-687	195	198	warranty	warranty	NOUN
issue-687	195	199	,	,	PUNCT
issue-687	195	200	material	material	NOUN
issue-687	195	201	incentives	incentive	NOUN
issue-687	195	202	,	,	PUNCT
issue-687	195	203	etc	etc	X
issue-687	195	204	.	.	X
issue-687	195	205	software	software	NOUN
issue-687	195	206	not	not	PART
issue-687	195	207	provided	provided	AUX
issue-687	195	208	not	not	PART
issue-687	195	209	provided	provide	VERB
issue-687	195	210	accounting	accounting	NOUN
issue-687	195	211	contracts	contract	NOUN
issue-687	195	212	legal	legal	ADJ
issue-687	195	213	obligation	obligation	NOUN
issue-687	195	214	source	source	NOUN
issue-687	195	215	:	:	PUNCT
issue-687	195	216	the	the	DET
issue-687	195	217	author	author	NOUN
issue-687	195	218	’s	’s	PART
issue-687	195	219	interpretation	interpretation	PROPN
issue-687	195	220	baltic	baltic	PROPN
issue-687	195	221	journal	journal	PROPN
issue-687	195	222	of	of	ADP
issue-687	195	223	economic	economic	ADJ
issue-687	195	224	studies	study	NOUN
issue-687	195	225	168	168	NUM
issue-687	195	226	vol	vol	NOUN
issue-687	195	227	.	.	PROPN
issue-687	196	1	5	5	NUM
issue-687	196	2	,	,	PUNCT
issue-687	196	3	no	no	INTJ
issue-687	196	4	.	.	NOUN
issue-687	196	5	3	3	NUM
issue-687	196	6	,	,	PUNCT
issue-687	196	7	2019	2019	NUM
issue-687	196	8	4	4	NUM
issue-687	196	9	)	)	PUNCT
issue-687	196	10	by	by	ADP
issue-687	196	11	type	type	NOUN
issue-687	196	12	of	of	ADP
issue-687	196	13	activity	activity	NOUN
issue-687	196	14	:	:	PUNCT
issue-687	197	1	operational	operational	ADJ
issue-687	197	2	,	,	PUNCT
issue-687	197	3	financial	financial	ADJ
issue-687	197	4	,	,	PUNCT
issue-687	197	5	liabilities	liability	NOUN
issue-687	197	6	that	that	PRON
issue-687	197	7	arose	arise	VERB
issue-687	197	8	due	due	ADP
issue-687	197	9	to	to	ADP
issue-687	197	10	another	another	DET
issue-687	197	11	type	type	NOUN
issue-687	197	12	of	of	ADP
issue-687	197	13	activity	activity	NOUN
issue-687	197	14	;	;	PUNCT
issue-687	197	15	5	5	NUM
issue-687	197	16	)	)	PUNCT
issue-687	197	17	by	by	ADP
issue-687	197	18	the	the	DET
issue-687	197	19	possibility	possibility	NOUN
issue-687	197	20	of	of	ADP
issue-687	197	21	evaluation	evaluation	NOUN
issue-687	197	22	:	:	PUNCT
issue-687	197	23	actual	actual	ADJ
issue-687	197	24	,	,	PUNCT
issue-687	197	25	estimated	estimate	VERB
issue-687	197	26	,	,	PUNCT
issue-687	197	27	conditional	conditional	ADJ
issue-687	197	28	;	;	PUNCT
issue-687	197	29	6	6	NUM
issue-687	197	30	)	)	PUNCT
issue-687	197	31	by	by	ADP
issue-687	197	32	maturity	maturity	NOUN
issue-687	197	33	:	:	PUNCT
issue-687	197	34	up	up	ADP
issue-687	197	35	to	to	PART
issue-687	197	36	three	three	NUM
issue-687	197	37	months	month	NOUN
issue-687	197	38	,	,	PUNCT
issue-687	197	39	from	from	ADP
issue-687	197	40	three	three	NUM
issue-687	197	41	to	to	PART
issue-687	197	42	six	six	NUM
issue-687	197	43	months	month	NOUN
issue-687	197	44	;	;	PUNCT
issue-687	197	45	from	from	ADP
issue-687	197	46	six	six	NUM
issue-687	197	47	to	to	PART
issue-687	197	48	twelve	twelve	NUM
issue-687	197	49	months	month	NOUN
issue-687	197	50	;	;	PUNCT
issue-687	197	51	7	7	X
issue-687	197	52	)	)	PUNCT
issue-687	197	53	depending	depend	VERB
issue-687	197	54	on	on	ADP
issue-687	197	55	the	the	DET
issue-687	197	56	order	order	NOUN
issue-687	197	57	of	of	ADP
issue-687	197	58	determination	determination	NOUN
issue-687	197	59	:	:	PUNCT
issue-687	197	60	real	real	ADJ
issue-687	197	61	and	and	CCONJ
issue-687	197	62	potential	potential	ADJ
issue-687	197	63	.	.	PUNCT
issue-687	198	1	this	this	DET
issue-687	198	2	approach	approach	NOUN
issue-687	198	3	will	will	AUX
issue-687	198	4	enable	enable	VERB
issue-687	198	5	business	business	NOUN
issue-687	198	6	entities	entity	NOUN
issue-687	198	7	of	of	ADP
issue-687	198	8	various	various	ADJ
issue-687	198	9	fields	field	NOUN
issue-687	198	10	of	of	ADP
issue-687	198	11	activity	activity	NOUN
issue-687	198	12	and	and	CCONJ
issue-687	198	13	forms	form	NOUN
issue-687	198	14	of	of	ADP
issue-687	198	15	ownership	ownership	NOUN
issue-687	198	16	to	to	PART
issue-687	198	17	detail	detail	VERB
issue-687	198	18	analytical	analytical	ADJ
issue-687	198	19	accounts	account	NOUN
issue-687	198	20	of	of	ADP
issue-687	198	21	liabilities	liability	NOUN
issue-687	198	22	and	and	CCONJ
issue-687	198	23	develop	develop	VERB
issue-687	198	24	forms	form	NOUN
issue-687	198	25	of	of	ADP
issue-687	198	26	internal	internal	ADJ
issue-687	198	27	reporting	reporting	NOUN
issue-687	198	28	for	for	ADP
issue-687	198	29	operational	operational	ADJ
issue-687	198	30	analysis	analysis	NOUN
issue-687	198	31	,	,	PUNCT
issue-687	198	32	control	control	NOUN
issue-687	198	33	and	and	CCONJ
issue-687	198	34	,	,	PUNCT
issue-687	198	35	in	in	ADP
issue-687	198	36	general	general	ADJ
issue-687	198	37	,	,	PUNCT
issue-687	198	38	effective	effective	ADJ
issue-687	198	39	management	management	NOUN
issue-687	198	40	and	and	CCONJ
issue-687	198	41	rational	rational	ADJ
issue-687	198	42	decisionmaking	decisionmaking	NOUN
issue-687	198	43	.	.	PUNCT
issue-687	199	1	7	7	X
issue-687	199	2	.	.	X
issue-687	199	3	conclusions	conclusion	NOUN
issue-687	199	4	the	the	DET
issue-687	199	5	conducted	conduct	VERB
issue-687	199	6	research	research	NOUN
issue-687	199	7	shows	show	VERB
issue-687	199	8	that	that	SCONJ
issue-687	199	9	there	there	PRON
issue-687	199	10	is	be	VERB
issue-687	199	11	no	no	DET
issue-687	199	12	uniform	uniform	ADJ
issue-687	199	13	approach	approach	NOUN
issue-687	199	14	to	to	ADP
issue-687	199	15	the	the	DET
issue-687	199	16	categorical	categorical	ADJ
issue-687	199	17	and	and	CCONJ
issue-687	199	18	conceptual	conceptual	ADJ
issue-687	199	19	framework	framework	NOUN
issue-687	199	20	of	of	ADP
issue-687	199	21	the	the	DET
issue-687	199	22	studied	study	VERB
issue-687	199	23	terms	term	NOUN
issue-687	199	24	“	"	PUNCT
issue-687	199	25	attracted	attract	VERB
issue-687	199	26	capital	capital	NOUN
issue-687	199	27	”	"	PUNCT
issue-687	199	28	,	,	PUNCT
issue-687	199	29	“	"	PUNCT
issue-687	199	30	liability	liability	NOUN
issue-687	199	31	”	"	PUNCT
issue-687	199	32	,	,	PUNCT
issue-687	199	33	“	"	PUNCT
issue-687	199	34	debt	debt	NOUN
issue-687	199	35	”	"	PUNCT
issue-687	199	36	,	,	PUNCT
issue-687	199	37	“	"	PUNCT
issue-687	199	38	calculations	calculation	NOUN
issue-687	199	39	”	"	PUNCT
issue-687	199	40	both	both	PRON
issue-687	199	41	in	in	ADP
issue-687	199	42	the	the	DET
issue-687	199	43	scientific	scientific	ADJ
issue-687	199	44	and	and	CCONJ
issue-687	199	45	economic	economic	ADJ
issue-687	199	46	literature	literature	NOUN
issue-687	199	47	and	and	CCONJ
issue-687	199	48	in	in	ADP
issue-687	199	49	normative	normative	ADJ
issue-687	199	50	documents	document	NOUN
issue-687	199	51	.	.	PUNCT
issue-687	200	1	in	in	ADP
issue-687	200	2	view	view	NOUN
issue-687	200	3	of	of	ADP
issue-687	200	4	this	this	PRON
issue-687	200	5	,	,	PUNCT
issue-687	200	6	we	we	PRON
issue-687	200	7	have	have	AUX
issue-687	200	8	argued	argue	VERB
issue-687	200	9	our	our	PRON
issue-687	200	10	own	own	ADJ
issue-687	200	11	vision	vision	NOUN
issue-687	200	12	of	of	ADP
issue-687	200	13	the	the	DET
issue-687	200	14	content	content	NOUN
issue-687	200	15	of	of	ADP
issue-687	200	16	the	the	DET
issue-687	200	17	definition	definition	NOUN
issue-687	200	18	of	of	ADP
issue-687	200	19	the	the	DET
issue-687	200	20	obligation	obligation	NOUN
issue-687	200	21	as	as	ADP
issue-687	200	22	a	a	DET
issue-687	200	23	legal	legal	ADJ
issue-687	200	24	relationship	relationship	NOUN
issue-687	200	25	between	between	ADP
issue-687	200	26	economic	economic	ADJ
issue-687	200	27	entities	entity	NOUN
issue-687	200	28	,	,	PUNCT
issue-687	200	29	which	which	PRON
issue-687	200	30	predetermine	predetermine	VERB
issue-687	200	31	the	the	DET
issue-687	200	32	emergence	emergence	NOUN
issue-687	200	33	of	of	ADP
issue-687	200	34	indebtedness	indebtedness	NOUN
issue-687	200	35	under	under	ADP
issue-687	200	36	certain	certain	ADJ
issue-687	200	37	calculations	calculation	NOUN
issue-687	200	38	.	.	PUNCT
issue-687	201	1	current	current	ADJ
issue-687	201	2	liabilities	liability	NOUN
issue-687	201	3	in	in	ADP
issue-687	201	4	various	various	ADJ
issue-687	201	5	forms	form	NOUN
issue-687	201	6	of	of	ADP
issue-687	201	7	engagement	engagement	NOUN
issue-687	201	8	ensure	ensure	VERB
issue-687	201	9	the	the	DET
issue-687	201	10	implementation	implementation	NOUN
issue-687	201	11	of	of	ADP
issue-687	201	12	business	business	NOUN
issue-687	201	13	activities	activity	NOUN
issue-687	201	14	of	of	ADP
issue-687	201	15	the	the	DET
issue-687	201	16	enterprise	enterprise	NOUN
issue-687	201	17	and	and	CCONJ
issue-687	201	18	,	,	PUNCT
issue-687	201	19	in	in	ADP
issue-687	201	20	fact	fact	NOUN
issue-687	201	21	,	,	PUNCT
issue-687	201	22	are	be	AUX
issue-687	201	23	a	a	DET
issue-687	201	24	part	part	NOUN
issue-687	201	25	of	of	ADP
issue-687	201	26	the	the	DET
issue-687	201	27	attracted	attract	VERB
issue-687	201	28	capital	capital	NOUN
issue-687	201	29	.	.	PUNCT
issue-687	202	1	a	a	DET
issue-687	202	2	comparison	comparison	NOUN
issue-687	202	3	of	of	ADP
issue-687	202	4	the	the	DET
issue-687	202	5	components	component	NOUN
issue-687	202	6	of	of	ADP
issue-687	202	7	current	current	ADJ
issue-687	202	8	liabilities	liability	NOUN
issue-687	202	9	presented	present	VERB
issue-687	202	10	in	in	ADP
issue-687	202	11	national	national	ADJ
issue-687	202	12	and	and	CCONJ
issue-687	202	13	international	international	ADJ
issue-687	202	14	accounting	accounting	NOUN
issue-687	202	15	standards	standard	NOUN
issue-687	202	16	has	have	AUX
issue-687	202	17	led	lead	VERB
issue-687	202	18	to	to	ADP
issue-687	202	19	the	the	DET
issue-687	202	20	substantiation	substantiation	NOUN
issue-687	202	21	of	of	ADP
issue-687	202	22	their	their	PRON
issue-687	202	23	own	own	ADJ
issue-687	202	24	approach	approach	NOUN
issue-687	202	25	to	to	ADP
issue-687	202	26	their	their	PRON
issue-687	202	27	classification	classification	NOUN
issue-687	202	28	.	.	PUNCT
issue-687	203	1	identification	identification	NOUN
issue-687	203	2	of	of	ADP
issue-687	203	3	classification	classification	NOUN
issue-687	203	4	features	feature	NOUN
issue-687	203	5	(	(	PUNCT
issue-687	203	6	by	by	ADP
issue-687	203	7	the	the	DET
issue-687	203	8	form	form	NOUN
issue-687	203	9	of	of	ADP
issue-687	203	10	engagement	engagement	NOUN
issue-687	203	11	,	,	PUNCT
issue-687	203	12	by	by	ADP
issue-687	203	13	type	type	NOUN
issue-687	203	14	,	,	PUNCT
issue-687	203	15	by	by	ADP
issue-687	203	16	way	way	NOUN
issue-687	203	17	of	of	ADP
issue-687	203	18	repayment	repayment	NOUN
issue-687	203	19	,	,	PUNCT
issue-687	203	20	by	by	ADP
issue-687	203	21	type	type	NOUN
issue-687	203	22	of	of	ADP
issue-687	203	23	activity	activity	NOUN
issue-687	203	24	;	;	PUNCT
issue-687	203	25	by	by	ADP
issue-687	203	26	the	the	DET
issue-687	203	27	possibility	possibility	NOUN
issue-687	203	28	of	of	ADP
issue-687	203	29	evaluation	evaluation	NOUN
issue-687	203	30	;	;	PUNCT
issue-687	203	31	by	by	ADP
issue-687	203	32	maturity	maturity	NOUN
issue-687	203	33	,	,	PUNCT
issue-687	203	34	depending	depend	VERB
issue-687	203	35	on	on	ADP
issue-687	203	36	the	the	DET
issue-687	203	37	order	order	NOUN
issue-687	203	38	of	of	ADP
issue-687	203	39	determination	determination	NOUN
issue-687	203	40	)	)	PUNCT
issue-687	203	41	will	will	AUX
issue-687	203	42	affect	affect	VERB
issue-687	203	43	the	the	DET
issue-687	203	44	effective	effective	ADJ
issue-687	203	45	management	management	NOUN
issue-687	203	46	of	of	ADP
issue-687	203	47	borrowed	borrow	VERB
issue-687	203	48	capital	capital	NOUN
issue-687	203	49	in	in	ADP
issue-687	203	50	terms	term	NOUN
issue-687	203	51	of	of	ADP
issue-687	203	52	current	current	ADJ
issue-687	203	53	liabilities	liability	NOUN
issue-687	203	54	.	.	PUNCT
issue-687	204	1	references	reference	NOUN
issue-687	204	2	:	:	PUNCT
issue-687	204	3	wasiuzzaman	wasiuzzaman	PROPN
issue-687	204	4	,	,	PUNCT
issue-687	204	5	s.	s.	PROPN
issue-687	204	6	(	(	PUNCT
issue-687	204	7	2015	2015	NUM
issue-687	204	8	)	)	PUNCT
issue-687	204	9	.	.	PUNCT
issue-687	205	1	working	work	VERB
issue-687	205	2	capital	capital	NOUN
issue-687	205	3	and	and	CCONJ
issue-687	205	4	profitability	profitability	NOUN
issue-687	205	5	in	in	ADP
issue-687	205	6	manufacturing	manufacturing	NOUN
issue-687	205	7	firms	firm	NOUN
issue-687	205	8	in	in	ADP
issue-687	205	9	malaysia	malaysia	PROPN
issue-687	205	10	:	:	PUNCT
issue-687	205	11	an	an	DET
issue-687	205	12	empirical	empirical	ADJ
issue-687	205	13	study	study	NOUN
issue-687	205	14	,	,	PUNCT
issue-687	205	15	global	global	ADJ
issue-687	205	16	business	business	PROPN
issue-687	205	17	review	review	PROPN
issue-687	205	18	,	,	PUNCT
issue-687	205	19	16(4	16(4	PROPN
issue-687	205	20	)	)	PUNCT
issue-687	205	21	,	,	PUNCT
issue-687	205	22	545–556	545–556	NUM
issue-687	205	23	.	.	PUNCT
issue-687	205	24	retrieved	retrieve	VERB
issue-687	205	25	from	from	ADP
issue-687	205	26	:	:	PUNCT
issue-687	205	27	https://doi.org/10.1177/0972150915581098	https://doi.org/10.1177/0972150915581098	NOUN
issue-687	205	28	akademichnyy	akademichnyy	PROPN
issue-687	205	29	tlumachnyy	tlumachnyy	NOUN
issue-687	205	30	slovnyk	slovnyk	VERB
issue-687	205	31	[	[	X
issue-687	205	32	academic	academic	ADJ
issue-687	205	33	explanatory	explanatory	ADJ
issue-687	205	34	dictionary	dictionary	PROPN
issue-687	205	35	]	]	PUNCT
issue-687	205	36	.	.	PUNCT
issue-687	206	1	retrieved	retrieve	VERB
issue-687	206	2	from	from	ADP
issue-687	206	3	:	:	PUNCT
issue-687	206	4	http://sum.in.ua	http://sum.in.ua	PROPN
issue-687	206	5	(	(	PUNCT
issue-687	206	6	accessed	access	VERB
issue-687	206	7	16	16	NUM
issue-687	206	8	july	july	PROPN
issue-687	206	9	2018	2018	NUM
issue-687	206	10	)	)	PUNCT
issue-687	206	11	.	.	PUNCT
issue-687	207	1	current	current	ADJ
issue-687	207	2	liabilities	liability	NOUN
issue-687	207	3	and	and	CCONJ
issue-687	207	4	provision	provision	NOUN
issue-687	207	5	of	of	ADP
issue-687	207	6	enterprises	enterprise	NOUN
issue-687	207	7	of	of	ADP
issue-687	207	8	ukraine	ukraine	NOUN
issue-687	207	9	by	by	ADP
issue-687	207	10	types	type	NOUN
issue-687	207	11	of	of	ADP
issue-687	207	12	economic	economic	ADJ
issue-687	207	13	activity	activity	NOUN
issue-687	207	14	:	:	PUNCT
issue-687	207	15	state	state	NOUN
issue-687	207	16	statistics	statistic	NOUN
issue-687	207	17	service	service	PROPN
issue-687	207	18	.	.	PUNCT
issue-687	208	1	retrieved	retrieve	VERB
issue-687	208	2	from	from	ADP
issue-687	208	3	:	:	PUNCT
issue-687	208	4	http://www.ukrstat.gov.ua	http://www.ukrstat.gov.ua	NUM
issue-687	208	5	mykhaylyshyn	mykhaylyshyn	NOUN
issue-687	208	6	,	,	PUNCT
issue-687	208	7	n.	n.	PROPN
issue-687	208	8	p.	p.	PROPN
issue-687	208	9	(	(	PUNCT
issue-687	208	10	2012	2012	NUM
issue-687	208	11	)	)	PUNCT
issue-687	208	12	.	.	PUNCT
issue-687	209	1	sutnist	sutnist	PROPN
issue-687	209	2	zobovyazan	zobovyazan	PROPN
issue-687	209	3	ta	ta	PROPN
issue-687	209	4	yikh	yikh	PROPN
issue-687	209	5	klasyfikatsiya	klasyfikatsiya	PROPN
issue-687	209	6	:	:	PUNCT
issue-687	209	7	ekonomichnyy	ekonomichnyy	PROPN
issue-687	209	8	ta	ta	ADP
issue-687	209	9	pravovyy	pravovyy	NOUN
issue-687	209	10	aspekty	aspekty	PROPN
issue-687	210	1	[	[	X
issue-687	210	2	the	the	DET
issue-687	210	3	essence	essence	NOUN
issue-687	210	4	of	of	ADP
issue-687	210	5	the	the	DET
issue-687	210	6	commitments	commitment	NOUN
issue-687	210	7	and	and	CCONJ
issue-687	210	8	their	their	PRON
issue-687	210	9	classification	classification	NOUN
issue-687	210	10	:	:	PUNCT
issue-687	210	11	economic	economic	ADJ
issue-687	210	12	and	and	CCONJ
issue-687	210	13	legal	legal	ADJ
issue-687	210	14	aspects	aspect	NOUN
issue-687	210	15	]	]	PUNCT
issue-687	210	16	.	.	PUNCT
issue-687	211	1	economics	economic	NOUN
issue-687	211	2	:	:	PUNCT
issue-687	211	3	realities	reality	NOUN
issue-687	211	4	of	of	ADP
issue-687	211	5	time	time	NOUN
issue-687	211	6	,	,	PUNCT
issue-687	211	7	2(3	2(3	NUM
issue-687	211	8	)	)	PUNCT
issue-687	211	9	,	,	PUNCT
issue-687	211	10	130–135	130–135	NUM
issue-687	211	11	.	.	PUNCT
issue-687	212	1	ala’a	ala’a	NOUN
issue-687	212	2	adden	adden	PROPN
issue-687	212	3	abuhommous	abuhommous	ADJ
issue-687	212	4	(	(	PUNCT
issue-687	212	5	2017	2017	NUM
issue-687	212	6	)	)	PUNCT
issue-687	212	7	.	.	PUNCT
issue-687	213	1	"	"	PUNCT
issue-687	213	2	partial	partial	ADJ
issue-687	213	3	adjustment	adjustment	NOUN
issue-687	213	4	toward	toward	ADP
issue-687	213	5	target	target	NOUN
issue-687	213	6	accounts	account	NOUN
issue-687	213	7	payable	payable	ADJ
issue-687	213	8	ratio	ratio	NOUN
issue-687	213	9	"	"	PUNCT
issue-687	213	10	,	,	PUNCT
issue-687	213	11	international	international	ADJ
issue-687	213	12	journal	journal	NOUN
issue-687	213	13	of	of	ADP
issue-687	213	14	islamic	islamic	ADJ
issue-687	213	15	and	and	CCONJ
issue-687	213	16	middle	middle	ADJ
issue-687	213	17	eastern	eastern	ADJ
issue-687	213	18	finance	finance	NOUN
issue-687	213	19	and	and	CCONJ
issue-687	213	20	management	management	NOUN
issue-687	213	21	,	,	PUNCT
issue-687	213	22	10(4	10(4	NUM
issue-687	213	23	)	)	PUNCT
issue-687	213	24	,	,	PUNCT
issue-687	213	25	484–502	484–502	NUM
issue-687	213	26	.	.	PUNCT
issue-687	214	1	retrieved	retrieve	VERB
issue-687	214	2	from	from	ADP
issue-687	214	3	:	:	PUNCT
issue-687	214	4	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
issue-687	214	5	imefm-01	imefm-01	PROPN
issue-687	214	6	-	-	PUNCT
issue-687	214	7	2017	2017	NUM
issue-687	214	8	-	-	PUNCT
issue-687	214	9	0019	0019	NUM
issue-687	214	10	jiri	jiri	PROPN
issue-687	214	11	chod	chod	PROPN
issue-687	214	12	(	(	PUNCT
issue-687	214	13	2017	2017	NUM
issue-687	214	14	)	)	PUNCT
issue-687	214	15	.	.	PUNCT
issue-687	215	1	agency	agency	NOUN
issue-687	215	2	cost	cost	NOUN
issue-687	215	3	of	of	ADP
issue-687	215	4	debt	debt	NOUN
issue-687	215	5	:	:	PUNCT
issue-687	215	6	a	a	DET
issue-687	215	7	case	case	NOUN
issue-687	215	8	for	for	ADP
issue-687	215	9	supplier	supplier	NOUN
issue-687	215	10	financing	financing	NOUN
issue-687	215	11	foundations	foundation	NOUN
issue-687	215	12	and	and	CCONJ
issue-687	215	13	trends(r	trends(r	NUM
issue-687	215	14	)	)	PUNCT
issue-687	215	15	in	in	ADP
issue-687	215	16	technology	technology	NOUN
issue-687	215	17	,	,	PUNCT
issue-687	215	18	information	information	NOUN
issue-687	215	19	and	and	CCONJ
issue-687	215	20	operations	operation	NOUN
issue-687	215	21	management	management	NOUN
issue-687	215	22	,	,	PUNCT
issue-687	215	23	10(3	10(3	NUM
issue-687	215	24	-	-	SYM
issue-687	215	25	4	4	NUM
issue-687	215	26	)	)	PUNCT
issue-687	215	27	,	,	PUNCT
issue-687	215	28	220–236	220–236	NUM
issue-687	215	29	.	.	PUNCT
issue-687	215	30	retrieved	retrieve	VERB
issue-687	215	31	from	from	ADP
issue-687	215	32	:	:	PUNCT
issue-687	215	33	ttp://dx.doi.org/10.1561/0200000061	ttp://dx.doi.org/10.1561/0200000061	PROPN
issue-687	215	34	katarzyna	katarzyna	PROPN
issue-687	215	35	,	,	PUNCT
issue-687	215	36	ś	ś	PROPN
issue-687	215	37	.	.	PUNCT
issue-687	215	38	(	(	PUNCT
issue-687	215	39	2015	2015	NUM
issue-687	215	40	)	)	PUNCT
issue-687	215	41	.	.	PUNCT
issue-687	216	1	risk	risk	NOUN
issue-687	216	2	in	in	ADP
issue-687	216	3	providing	provide	VERB
issue-687	216	4	accounting	accounting	NOUN
issue-687	216	5	services	service	NOUN
issue-687	216	6	in	in	ADP
issue-687	216	7	the	the	DET
issue-687	216	8	context	context	NOUN
issue-687	216	9	of	of	ADP
issue-687	216	10	new	new	ADJ
issue-687	216	11	regulations	regulation	NOUN
issue-687	216	12	regarding	regard	VERB
issue-687	216	13	liability	liability	NOUN
issue-687	216	14	insurance	insurance	NOUN
issue-687	216	15	(	(	PUNCT
issue-687	216	16	oc	oc	NOUN
issue-687	216	17	)	)	PUNCT
issue-687	216	18	in	in	ADP
issue-687	216	19	poland	poland	PROPN
issue-687	216	20	.	.	PUNCT
issue-687	217	1	journal	journal	PROPN
issue-687	217	2	of	of	ADP
issue-687	217	3	finance	finance	PROPN
issue-687	217	4	&	&	CCONJ
issue-687	217	5	accounting	accounting	PROPN
issue-687	217	6	,	,	PUNCT
issue-687	217	7	4(1	4(1	NOUN
issue-687	217	8	)	)	PUNCT
issue-687	217	9	,	,	PUNCT
issue-687	217	10	173–185	173–185	NUM
issue-687	217	11	.	.	PUNCT
issue-687	218	1	retrieved	retrieve	VERB
issue-687	218	2	from	from	ADP
issue-687	218	3	:	:	PUNCT
issue-687	218	4	http://dx.doi.org/10.12775/cjfa.2015.012	http://dx.doi.org/10.12775/cjfa.2015.012	PROPN
issue-687	218	5	zelenina	zelenina	PROPN
issue-687	218	6	,	,	PUNCT
issue-687	218	7	o.	o.	PROPN
issue-687	218	8	o.	o.	PROPN
issue-687	218	9	(	(	PUNCT
issue-687	218	10	2012	2012	NUM
issue-687	218	11	)	)	PUNCT
issue-687	218	12	.	.	PUNCT
issue-687	219	1	accounting	accounting	NOUN
issue-687	219	2	and	and	CCONJ
issue-687	219	3	analysis	analysis	NOUN
issue-687	219	4	of	of	ADP
issue-687	219	5	the	the	DET
issue-687	219	6	formation	formation	NOUN
issue-687	219	7	and	and	CCONJ
issue-687	219	8	use	use	NOUN
issue-687	219	9	of	of	ADP
issue-687	219	10	borrowed	borrow	VERB
issue-687	219	11	capital	capital	NOUN
issue-687	219	12	.	.	PUNCT
issue-687	220	1	extended	extend	VERB
issue-687	220	2	abstract	abstract	NOUN
issue-687	220	3	of	of	ADP
issue-687	220	4	candidate`s	candidate`s	NOUN
issue-687	220	5	thesis	thesis	NOUN
issue-687	220	6	:	:	PUNCT
issue-687	220	7	08.00.04	08.00.04	PROPN
issue-687	220	8	.	.	PUNCT
issue-687	220	9	zhitomir	zhitomir	PROPN
issue-687	220	10	state	state	PROPN
issue-687	220	11	technological	technological	ADJ
issue-687	220	12	university	university	NOUN
issue-687	220	13	.	.	PUNCT
issue-687	221	1	(	(	PUNCT
issue-687	221	2	in	in	ADP
issue-687	221	3	ukrainian	ukrainian	ADJ
issue-687	221	4	)	)	PUNCT
issue-687	221	5	natsionalne	natsionalne	NOUN
issue-687	221	6	polozhennya	polozhennya	NOUN
issue-687	221	7	(	(	PUNCT
issue-687	221	8	standart	standart	NOUN
issue-687	221	9	)	)	PUNCT
issue-687	221	10	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	221	11	obliku	obliku	VERB
issue-687	221	12	1	1	NUM
issue-687	221	13	"	"	PUNCT
issue-687	221	14	zahalni	zahalni	NOUN
issue-687	221	15	vymohy	vymohy	NOUN
issue-687	221	16	do	do	AUX
issue-687	221	17	finansovoyi	finansovoyi	VERB
issue-687	221	18	zvitnosti	zvitnosti	NOUN
issue-687	221	19	"	"	PUNCT
issue-687	221	20	:	:	PUNCT
issue-687	221	21	nakaz	nakaz	PROPN
issue-687	221	22	ministerstva	ministerstva	PROPN
issue-687	221	23	finansiv	finansiv	PROPN
issue-687	221	24	ukrayiny	ukrayiny	ADJ
issue-687	221	25	vid	vid	NOUN
issue-687	221	26	25.01.2012	25.01.2012	NOUN
issue-687	221	27	.	.	PUNCT
issue-687	222	1	№	№	ADJ
issue-687	222	2	52	52	NUM
issue-687	223	1	[	[	X
issue-687	223	2	national	national	ADJ
issue-687	223	3	accounting	accounting	NOUN
issue-687	223	4	standard	standard	PROPN
issue-687	223	5	(	(	PUNCT
issue-687	223	6	standard	standard	NOUN
issue-687	223	7	)	)	PUNCT
issue-687	223	8	1	1	NUM
issue-687	223	9	“	"	PUNCT
issue-687	223	10	general	general	ADJ
issue-687	223	11	requirements	requirement	NOUN
issue-687	223	12	for	for	ADP
issue-687	223	13	financial	financial	ADJ
issue-687	223	14	statements	statement	NOUN
issue-687	223	15	”	"	PUNCT
issue-687	223	16	:	:	PUNCT
issue-687	223	17	order	order	NOUN
issue-687	223	18	of	of	ADP
issue-687	223	19	the	the	DET
issue-687	223	20	ministry	ministry	PROPN
issue-687	223	21	of	of	ADP
issue-687	223	22	finance	finance	PROPN
issue-687	223	23	of	of	ADP
issue-687	223	24	ukraine	ukraine	NOUN
issue-687	223	25	dated	date	VERB
issue-687	223	26	january	january	PROPN
issue-687	223	27	25	25	NUM
issue-687	223	28	,	,	PUNCT
issue-687	223	29	2012	2012	NUM
issue-687	223	30	no	no	NOUN
issue-687	223	31	.	.	PROPN
issue-687	223	32	52	52	NUM
issue-687	223	33	]	]	PUNCT
issue-687	223	34	.	.	PUNCT
issue-687	224	1	retrieved	retrieve	VERB
issue-687	224	2	from	from	ADP
issue-687	224	3	:	:	PUNCT
issue-687	224	4	http://zakon2.rada.gov.ua/laws/show/z0336-13	http://zakon2.rada.gov.ua/laws/show/z0336-13	PROPN
issue-687	224	5	(	(	PUNCT
issue-687	224	6	in	in	ADP
issue-687	224	7	ukrainian	ukrainian	ADJ
issue-687	224	8	)	)	PUNCT
issue-687	224	9	hospodarskyy	hospodarskyy	PROPN
issue-687	224	10	kodeks	kodek	NOUN
issue-687	224	11	ukrayiny	ukrayiny	ADJ
issue-687	224	12	:	:	PUNCT
issue-687	224	13	zakon	zakon	PROPN
issue-687	224	14	ukrayiny	ukrayiny	PROPN
issue-687	224	15	vid	vid	NOUN
issue-687	224	16	16.01.2003	16.01.2003	NUM
issue-687	224	17	.	.	PUNCT
issue-687	225	1	№	№	ADJ
issue-687	225	2	436	436	NUM
issue-687	225	3	–	–	PUNCT
issue-687	225	4	iv	iv	NUM
issue-687	225	5	[	[	X
issue-687	225	6	economic	economic	ADJ
issue-687	225	7	code	code	NOUN
issue-687	225	8	of	of	ADP
issue-687	225	9	ukraine	ukraine	PROPN
issue-687	225	10	.	.	PUNCT
issue-687	226	1	law	law	NOUN
issue-687	226	2	of	of	ADP
issue-687	226	3	ukraine	ukraine	NOUN
issue-687	226	4	dated	date	VERB
issue-687	226	5	january	january	PROPN
issue-687	226	6	16	16	NUM
issue-687	226	7	,	,	PUNCT
issue-687	226	8	2003	2003	NUM
issue-687	226	9	,	,	PUNCT
issue-687	226	10	no	no	INTJ
issue-687	226	11	.	.	NOUN
issue-687	226	12	436	436	NUM
issue-687	226	13	–	–	PUNCT
issue-687	226	14	iv	iv	NUM
issue-687	226	15	]	]	PUNCT
issue-687	226	16	.	.	PUNCT
issue-687	227	1	retrieved	retrieve	VERB
issue-687	227	2	from	from	ADP
issue-687	227	3	:	:	PUNCT
issue-687	227	4	http://zakon2.rada.gov.ua/laws/show/436-15	http://zakon2.rada.gov.ua/laws/show/436-15	PROPN
issue-687	227	5	(	(	PUNCT
issue-687	227	6	in	in	ADP
issue-687	227	7	ukrainian	ukrainian	ADJ
issue-687	227	8	)	)	PUNCT
issue-687	227	9	tsyvilnyy	tsyvilnyy	VERB
issue-687	227	10	kodeks	kodek	NOUN
issue-687	227	11	ukrayiny	ukrayiny	ADJ
issue-687	227	12	:	:	PUNCT
issue-687	227	13	zakon	zakon	PROPN
issue-687	227	14	ukrayiny	ukrayiny	PROPN
issue-687	227	15	vid	vid	NOUN
issue-687	227	16	16	16	NUM
issue-687	227	17	sichnya	sichnya	NOUN
issue-687	227	18	2003	2003	NUM
issue-687	227	19	.	.	PUNCT
issue-687	228	1	№	№	ADJ
issue-687	228	2	435	435	NUM
issue-687	228	3	-	-	SYM
issue-687	228	4	iv	iv	NOUN
issue-687	228	5	[	[	X
issue-687	228	6	civil	civil	ADJ
issue-687	228	7	code	code	NOUN
issue-687	228	8	of	of	ADP
issue-687	228	9	ukraine	ukraine	PROPN
issue-687	228	10	.	.	PUNCT
issue-687	229	1	law	law	NOUN
issue-687	229	2	of	of	ADP
issue-687	229	3	ukraine	ukraine	NOUN
issue-687	229	4	dated	date	VERB
issue-687	229	5	january	january	PROPN
issue-687	229	6	16	16	NUM
issue-687	229	7	,	,	PUNCT
issue-687	229	8	2003	2003	NUM
issue-687	229	9	no	no	NOUN
issue-687	229	10	.	.	PUNCT
issue-687	230	1	435	435	NUM
issue-687	230	2	-	-	SYM
issue-687	230	3	iv	iv	NUM
issue-687	230	4	]	]	PUNCT
issue-687	230	5	.	.	PUNCT
issue-687	231	1	retrieved	retrieve	VERB
issue-687	231	2	from	from	ADP
issue-687	231	3	:	:	PUNCT
issue-687	231	4	http://zakon.rada.gov.ua	http://zakon.rada.gov.ua	PROPN
issue-687	231	5	(	(	PUNCT
issue-687	231	6	in	in	ADP
issue-687	231	7	ukrainian	ukrainian	ADJ
issue-687	231	8	)	)	PUNCT
issue-687	231	9	mizhnarodnyy	mizhnarodnyy	PROPN
issue-687	231	10	standart	standart	PROPN
issue-687	231	11	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	231	12	obliku	obliku	VERB
issue-687	231	13	37	37	NUM
issue-687	231	14	"	"	PUNCT
issue-687	231	15	zabezpechennya	zabezpechennya	NOUN
issue-687	231	16	,	,	PUNCT
issue-687	231	17	umovni	umovni	PROPN
issue-687	231	18	zobovyazannya	zobovyazannya	PROPN
issue-687	231	19	ta	ta	PROPN
issue-687	231	20	umovni	umovni	PROPN
issue-687	231	21	aktyvy	aktyvy	PROPN
issue-687	231	22	"	"	PUNCT
issue-687	231	23	[	[	X
issue-687	231	24	international	international	ADJ
issue-687	231	25	accounting	accounting	NOUN
issue-687	231	26	standard	standard	NOUN
issue-687	231	27	37	37	NUM
issue-687	231	28	"	"	PUNCT
issue-687	231	29	provisions	provision	NOUN
issue-687	231	30	,	,	PUNCT
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issue-687	231	32	liabilities	liability	NOUN
issue-687	231	33	and	and	CCONJ
issue-687	231	34	contingent	contingent	ADJ
issue-687	231	35	assets	asset	NOUN
issue-687	231	36	"	"	PUNCT
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issue-687	231	38	.	.	PUNCT
issue-687	232	1	retrieved	retrieve	VERB
issue-687	232	2	from	from	ADP
issue-687	232	3	:	:	PUNCT
issue-687	232	4	http://zakon3.rada.gov.ua/laws/show/929_051	http://zakon3.rada.gov.ua/laws/show/929_051	PRON
issue-687	232	5	(	(	PUNCT
issue-687	232	6	in	in	ADP
issue-687	232	7	ukrainian	ukrainian	ADJ
issue-687	232	8	)	)	PUNCT
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issue-687	232	10	,	,	PUNCT
issue-687	232	11	b.	b.	PROPN
issue-687	232	12	,	,	PUNCT
issue-687	232	13	mcgeachin	mcgeachin	PROPN
issue-687	232	14	,	,	PUNCT
issue-687	232	15	a.	a.	NOUN
issue-687	232	16	(	(	PUNCT
issue-687	232	17	2013	2013	NUM
issue-687	232	18	)	)	PUNCT
issue-687	232	19	.	.	PUNCT
issue-687	233	1	why	why	SCONJ
issue-687	233	2	is	be	AUX
issue-687	233	3	there	there	PRON
issue-687	233	4	inconsistency	inconsistency	NOUN
issue-687	233	5	in	in	ADP
issue-687	233	6	accounting	account	VERB
issue-687	233	7	for	for	ADP
issue-687	233	8	liabilities	liability	NOUN
issue-687	233	9	in	in	ADP
issue-687	233	10	ifrs	ifrs	PROPN
issue-687	233	11	?	?	PUNCT
issue-687	234	1	an	an	DET
issue-687	234	2	analysis	analysis	NOUN
issue-687	234	3	of	of	ADP
issue-687	234	4	recognition	recognition	NOUN
issue-687	234	5	,	,	PUNCT
issue-687	234	6	measurement	measurement	NOUN
issue-687	234	7	,	,	PUNCT
issue-687	234	8	estimation	estimation	NOUN
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issue-687	234	11	.	.	PUNCT
issue-687	235	1	accounting	accounting	NOUN
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issue-687	235	4	research	research	NOUN
issue-687	235	5	,	,	PUNCT
issue-687	235	6	43(6	43(6	NOUN
issue-687	235	7	)	)	PUNCT
issue-687	235	8	,	,	PUNCT
issue-687	235	9	579–604	579–604	NUM
issue-687	235	10	.	.	PUNCT
issue-687	236	1	retrieved	retrieve	VERB
issue-687	236	2	from	from	ADP
issue-687	236	3	:	:	PUNCT
issue-687	236	4	https://doi.org/10.1080/00014788.2013.834811	https://doi.org/10.1080/00014788.2013.834811	PROPN
issue-687	236	5	chornenka	chornenka	PROPN
issue-687	236	6	,	,	PUNCT
issue-687	236	7	o.	o.	PROPN
issue-687	236	8	b.	b.	PROPN
issue-687	236	9	(	(	PUNCT
issue-687	236	10	2017	2017	NUM
issue-687	236	11	)	)	PUNCT
issue-687	236	12	.	.	PUNCT
issue-687	237	1	analiz	analiz	PROPN
issue-687	237	2	naukovykh	naukovykh	PROPN
issue-687	237	3	pidkhodiv	pidkhodiv	PROPN
issue-687	237	4	shchodo	shchodo	NOUN
issue-687	237	5	sutnosti	sutnosti	VERB
issue-687	237	6	kredytorskoyi	kredytorskoyi	PROPN
issue-687	237	7	zaborhovanosti	zaborhovanosti	PROPN
issue-687	237	8	ta	ta	ADP
issue-687	237	9	yiyi	yiyi	PROPN
issue-687	237	10	klasyfikatsiyi	klasyfikatsiyi	PROPN
issue-687	238	1	[	[	X
issue-687	238	2	analysis	analysis	NOUN
issue-687	238	3	of	of	ADP
issue-687	238	4	scientific	scientific	ADJ
issue-687	238	5	approaches	approach	NOUN
issue-687	238	6	to	to	ADP
issue-687	238	7	the	the	DET
issue-687	238	8	nature	nature	NOUN
issue-687	238	9	of	of	ADP
issue-687	238	10	accounts	account	NOUN
issue-687	238	11	payable	payable	ADJ
issue-687	238	12	and	and	CCONJ
issue-687	238	13	its	its	PRON
issue-687	238	14	classification	classification	NOUN
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issue-687	238	16	.	.	PUNCT
issue-687	239	1	proceedings	proceeding	NOUN
issue-687	239	2	,	,	PUNCT
issue-687	239	3	2(55	2(55	NUM
issue-687	239	4	)	)	PUNCT
issue-687	239	5	,	,	PUNCT
issue-687	239	6	207–217	207–217	NUM
issue-687	239	7	.	.	PUNCT
issue-687	240	1	baltic	baltic	PROPN
issue-687	240	2	journal	journal	PROPN
issue-687	240	3	of	of	ADP
issue-687	240	4	economic	economic	ADJ
issue-687	240	5	studies	study	NOUN
issue-687	240	6	169	169	NUM
issue-687	240	7	vol	vol	NOUN
issue-687	240	8	.	.	PROPN
issue-687	241	1	5	5	NUM
issue-687	241	2	,	,	PUNCT
issue-687	241	3	no	no	INTJ
issue-687	241	4	.	.	NOUN
issue-687	241	5	3	3	NUM
issue-687	241	6	,	,	PUNCT
issue-687	241	7	2019	2019	NUM
issue-687	241	8	potryvayeva	potryvayeva	NOUN
issue-687	241	9	,	,	PUNCT
issue-687	241	10	n.	n.	PROPN
issue-687	241	11	v.	v.	NOUN
issue-687	241	12	,	,	PUNCT
issue-687	241	13	parakonna	parakonna	NOUN
issue-687	241	14	,	,	PUNCT
issue-687	241	15	a.	a.	NOUN
issue-687	241	16	a.	a.	NOUN
issue-687	241	17	(	(	PUNCT
issue-687	241	18	2016	2016	NUM
issue-687	241	19	)	)	PUNCT
issue-687	241	20	.	.	PUNCT
issue-687	242	1	zobovyazannya	zobovyazannya	PROPN
issue-687	243	1	i	i	PRON
issue-687	243	2	rozrakhunky	rozrakhunky	VERB
issue-687	243	3	:	:	PUNCT
issue-687	243	4	ekonomichna	ekonomichna	NOUN
issue-687	243	5	ta	ta	PROPN
issue-687	243	6	yurydychna	yurydychna	NOUN
issue-687	243	7	sutnist	sutnist	NOUN
issue-687	243	8	katehoriy	katehoriy	PROPN
issue-687	244	1	[	[	X
issue-687	244	2	commitments	commitment	NOUN
issue-687	244	3	and	and	CCONJ
issue-687	244	4	calculations	calculation	NOUN
issue-687	244	5	:	:	PUNCT
issue-687	244	6	the	the	DET
issue-687	244	7	economic	economic	ADJ
issue-687	244	8	and	and	CCONJ
issue-687	244	9	legal	legal	ADJ
issue-687	244	10	nature	nature	NOUN
issue-687	244	11	of	of	ADP
issue-687	244	12	the	the	DET
issue-687	244	13	categories	category	NOUN
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issue-687	244	15	.	.	PUNCT
issue-687	245	1	hlobalni	hlobalni	PROPN
issue-687	245	2	ta	ta	PROPN
issue-687	245	3	natsionalni	natsionalni	PROPN
issue-687	245	4	problemy	problemy	PROPN
issue-687	245	5	ekonomiky	ekonomiky	PROPN
issue-687	245	6	,	,	PUNCT
issue-687	245	7	14	14	NUM
issue-687	245	8	,	,	PUNCT
issue-687	245	9	997–1000	997–1000	NUM
issue-687	245	10	.	.	PUNCT
issue-687	245	11	retrieved	retrieve	VERB
issue-687	245	12	from	from	ADP
issue-687	245	13	:	:	PUNCT
issue-687	245	14	http://global-national.in.ua/archive/14-2016/200.pdf	http://global-national.in.ua/archive/14-2016/200.pdf	X
issue-687	245	15	(	(	PUNCT
issue-687	245	16	accessed	access	VERB
issue-687	245	17	10	10	NUM
issue-687	245	18	july	july	PROPN
issue-687	245	19	2018	2018	NUM
issue-687	245	20	)	)	PUNCT
issue-687	245	21	.	.	PUNCT
issue-687	246	1	petruk	petruk	ADJ
issue-687	246	2	,	,	PUNCT
issue-687	246	3	o.	o.	NOUN
issue-687	246	4	m.	m.	NOUN
issue-687	246	5	(	(	PUNCT
issue-687	246	6	2012	2012	NUM
issue-687	246	7	)	)	PUNCT
issue-687	246	8	.	.	PUNCT
issue-687	247	1	oblikove	oblikove	VERB
issue-687	247	2	vidobrazhennya	vidobrazhennya	PROPN
issue-687	247	3	dohovirnykh	dohovirnykh	PROPN
issue-687	247	4	zobovyazan	zobovyazan	PROPN
issue-687	247	5	pry	pry	PROPN
issue-687	247	6	pererobtsi	pererobtsi	PROPN
issue-687	247	7	davalnytskoyi	davalnytskoyi	PROPN
issue-687	247	8	syrovyny	syrovyny	PROPN
issue-687	248	1	[	[	X
issue-687	248	2	accounting	accounting	NOUN
issue-687	248	3	reflection	reflection	NOUN
issue-687	248	4	of	of	ADP
issue-687	248	5	contractual	contractual	ADJ
issue-687	248	6	obligations	obligation	NOUN
issue-687	248	7	in	in	ADP
issue-687	248	8	the	the	DET
issue-687	248	9	processing	processing	NOUN
issue-687	248	10	of	of	ADP
issue-687	248	11	tolling	toll	VERB
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issue-687	248	13	materials	material	NOUN
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issue-687	248	15	.	.	PUNCT
issue-687	249	1	efektyvna	efektyvna	PROPN
issue-687	249	2	ekonomika	ekonomika	X
issue-687	249	3	.	.	PUNCT
issue-687	250	1	retrieved	retrieve	VERB
issue-687	250	2	from	from	ADP
issue-687	250	3	:	:	PUNCT
issue-687	250	4	http://www.economy.nayka.com.ua/?op=1&z=1102	http://www.economy.nayka.com.ua/?op=1&z=1102	ADP
issue-687	250	5	(	(	PUNCT
issue-687	250	6	accessed	access	VERB
issue-687	250	7	1	1	NUM
issue-687	250	8	october	october	NOUN
issue-687	250	9	2018	2018	NUM
issue-687	250	10	)	)	PUNCT
issue-687	250	11	.	.	PUNCT
issue-687	251	1	polozhennya	polozhennya	PROPN
issue-687	251	2	(	(	PUNCT
issue-687	251	3	standart	standart	PROPN
issue-687	251	4	)	)	PUNCT
issue-687	251	5	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	251	6	obliku	obliku	VERB
issue-687	251	7	11	11	NUM
issue-687	251	8	"	"	PUNCT
issue-687	251	9	zobovyazannya	zobovyazannya	NOUN
issue-687	251	10	"	"	PUNCT
issue-687	251	11	:	:	PUNCT
issue-687	251	12	nakaz	nakaz	PROPN
issue-687	251	13	ministerstva	ministerstva	PROPN
issue-687	251	14	finansiv	finansiv	PROPN
issue-687	251	15	ukrayiny	ukrayiny	ADJ
issue-687	251	16	vid	vid	NOUN
issue-687	251	17	31.01.2000	31.01.2000	NUM
issue-687	251	18	r.	r.	PROPN
issue-687	251	19	№	№	VERB
issue-687	251	20	20	20	NUM
issue-687	251	21	.	.	PUNCT
issue-687	252	1	[	[	X
issue-687	252	2	regulation	regulation	NOUN
issue-687	252	3	(	(	PUNCT
issue-687	252	4	standard	standard	NOUN
issue-687	252	5	)	)	PUNCT
issue-687	252	6	of	of	ADP
issue-687	252	7	accounting	account	VERB
issue-687	252	8	11	11	NUM
issue-687	252	9	"	"	PUNCT
issue-687	252	10	liabilities	liability	NOUN
issue-687	252	11	"	"	PUNCT
issue-687	252	12	.	.	PUNCT
issue-687	253	1	act	act	NOUN
issue-687	253	2	of	of	ADP
issue-687	253	3	the	the	DET
issue-687	253	4	ministry	ministry	PROPN
issue-687	253	5	of	of	ADP
issue-687	253	6	finance	finance	PROPN
issue-687	253	7	of	of	ADP
issue-687	253	8	ukraine	ukraine	NOUN
issue-687	253	9	dated	date	VERB
issue-687	253	10	january	january	PROPN
issue-687	253	11	31	31	NUM
issue-687	253	12	,	,	PUNCT
issue-687	253	13	2000	2000	NUM
issue-687	253	14	no	no	NOUN
issue-687	253	15	.	.	PROPN
issue-687	253	16	20	20	NUM
issue-687	253	17	]	]	PUNCT
issue-687	253	18	.	.	PUNCT
issue-687	254	1	retrieved	retrieve	VERB
issue-687	254	2	from	from	ADP
issue-687	254	3	http://zakon3.rada.gov.ua/laws/show/z0085-00	http://zakon3.rada.gov.ua/laws/show/z0085-00	PROPN
issue-687	254	4	myronova	myronova	PROPN
issue-687	254	5	,	,	PUNCT
issue-687	254	6	yu	yu	PROPN
issue-687	254	7	.	.	PROPN
issue-687	254	8	yu	yu	PROPN
issue-687	254	9	.	.	PROPN
issue-687	254	10	,	,	PUNCT
issue-687	254	11	batsman	batsman	NOUN
issue-687	254	12	,	,	PUNCT
issue-687	254	13	yu	yu	PROPN
issue-687	254	14	.	.	PROPN
issue-687	254	15	m.	m.	PROPN
issue-687	254	16	,	,	PUNCT
issue-687	254	17	yatsenko	yatsenko	PROPN
issue-687	254	18	,	,	PUNCT
issue-687	254	19	v.	v.	PROPN
issue-687	255	1	v.	v.	PROPN
issue-687	255	2	(	(	PUNCT
issue-687	255	3	2016	2016	NUM
issue-687	255	4	)	)	PUNCT
issue-687	255	5	.	.	PUNCT
issue-687	256	1	pidkhody	pidkhody	NOUN
issue-687	256	2	shchodo	shchodo	PROPN
issue-687	256	3	sutnosti	sutnosti	NOUN
issue-687	256	4	,	,	PUNCT
issue-687	256	5	klasyfikatsiyi	klasyfikatsiyi	ADV
issue-687	256	6	ta	ta	ADP
issue-687	256	7	otsinky	otsinky	ADJ
issue-687	256	8	potochnykh	potochnykh	PROPN
issue-687	256	9	zobovyazan	zobovyazan	PROPN
issue-687	256	10	u	u	PROPN
issue-687	256	11	systemi	systemi	VERB
issue-687	256	12	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	256	13	obliku	obliku	NOUN
issue-687	256	14	pidpryyemstva	pidpryyemstva	NOUN
issue-687	257	1	[	[	X
issue-687	257	2	approaches	approach	NOUN
issue-687	257	3	to	to	ADP
issue-687	257	4	the	the	DET
issue-687	257	5	essence	essence	NOUN
issue-687	257	6	,	,	PUNCT
issue-687	257	7	classification	classification	NOUN
issue-687	257	8	and	and	CCONJ
issue-687	257	9	assessment	assessment	NOUN
issue-687	257	10	of	of	ADP
issue-687	257	11	current	current	ADJ
issue-687	257	12	liabilities	liability	NOUN
issue-687	257	13	in	in	ADP
issue-687	257	14	the	the	DET
issue-687	257	15	enterprise	enterprise	NOUN
issue-687	257	16	accounting	accounting	NOUN
issue-687	257	17	system	system	NOUN
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issue-687	257	19	.	.	PUNCT
issue-687	258	1	herald	herald	PROPN
issue-687	258	2	of	of	ADP
issue-687	258	3	onu	onu	PROPN
issue-687	258	4	named	name	VERB
issue-687	258	5	after	after	ADP
issue-687	258	6	і	і	PROPN
issue-687	258	7	.	.	PUNCT
issue-687	259	1	і	і	PROPN
issue-687	259	2	.	.	PUNCT
issue-687	259	3	mechnikov	mechnikov	PROPN
issue-687	259	4	,	,	PUNCT
issue-687	259	5	21(5	21(5	NUM
issue-687	259	6	)	)	PUNCT
issue-687	259	7	,	,	PUNCT
issue-687	259	8	201–205	201–205	NUM
issue-687	259	9	.	.	PUNCT
issue-687	260	1	chyzhevska	chyzhevska	PROPN
issue-687	260	2	,	,	PUNCT
issue-687	260	3	l.	l.	PROPN
issue-687	260	4	v.	v.	PROPN
issue-687	260	5	,	,	PUNCT
issue-687	260	6	zelenina	zelenina	PROPN
issue-687	260	7	,	,	PUNCT
issue-687	260	8	o.	o.	PROPN
issue-687	260	9	o.	o.	PROPN
issue-687	260	10	(	(	PUNCT
issue-687	260	11	2011	2011	NUM
issue-687	260	12	)	)	PUNCT
issue-687	260	13	.	.	PUNCT
issue-687	261	1	pozychkovyy	pozychkovyy	PROPN
issue-687	261	2	kapital	kapital	PROPN
issue-687	261	3	yak	yak	PROPN
issue-687	261	4	intehrovanyy	intehrovanyy	PROPN
issue-687	261	5	obyekt	obyekt	VERB
issue-687	261	6	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	261	7	obliku	obliku	NOUN
issue-687	261	8	[	[	X
issue-687	261	9	loan	loan	NOUN
issue-687	261	10	capital	capital	NOUN
issue-687	261	11	as	as	ADP
issue-687	261	12	an	an	DET
issue-687	261	13	integrated	integrated	ADJ
issue-687	261	14	object	object	NOUN
issue-687	261	15	of	of	ADP
issue-687	261	16	accounting	accounting	NOUN
issue-687	261	17	]	]	PUNCT
issue-687	261	18	.	.	PUNCT
issue-687	262	1	bulletin	bulletin	NOUN
issue-687	262	2	of	of	ADP
issue-687	262	3	economic	economic	ADJ
issue-687	262	4	science	science	NOUN
issue-687	262	5	of	of	ADP
issue-687	262	6	ukraine	ukraine	NOUN
issue-687	262	7	,	,	PUNCT
issue-687	262	8	1	1	NUM
issue-687	262	9	,	,	PUNCT
issue-687	262	10	164–169	164–169	NUM
issue-687	262	11	.	.	PUNCT
issue-687	262	12	dombrovska	dombrovska	PROPN
issue-687	262	13	,	,	PUNCT
issue-687	262	14	n.	n.	PROPN
issue-687	262	15	r.	r.	PROPN
issue-687	262	16	(	(	PUNCT
issue-687	262	17	2014	2014	NUM
issue-687	262	18	)	)	PUNCT
issue-687	262	19	.	.	PUNCT
issue-687	263	1	debitorska	debitorska	PROPN
issue-687	263	2	ta	ta	PROPN
issue-687	263	3	kredytorska	kredytorska	PROPN
issue-687	263	4	zaborhovanosti	zaborhovanosti	PROPN
issue-687	263	5	:	:	PUNCT
issue-687	263	6	problemy	problemy	PROPN
issue-687	263	7	klasyfikatsiyi	klasyfikatsiyi	NOUN
issue-687	264	1	[	[	X
issue-687	264	2	accounts	account	VERB
issue-687	264	3	receivable	receivable	ADJ
issue-687	264	4	and	and	CCONJ
issue-687	264	5	accounts	account	VERB
issue-687	264	6	payable	payable	ADJ
issue-687	264	7	:	:	PUNCT
issue-687	264	8	classification	classification	NOUN
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issue-687	265	3	,	,	PUNCT
issue-687	265	4	1(50	1(50	NOUN
issue-687	265	5	)	)	PUNCT
issue-687	265	6	,	,	PUNCT
issue-687	265	7	182–187	182–187	NUM
issue-687	265	8	.	.	PUNCT
issue-687	266	1	plan	plan	NOUN
issue-687	266	2	rakhunkiv	rakhunkiv	NOUN
issue-687	266	3	bukhhalterskoho	bukhhalterskoho	PROPN
issue-687	266	4	obliku	obliku	PROPN
issue-687	266	5	aktyviv	aktyviv	PROPN
issue-687	266	6	,	,	PUNCT
issue-687	266	7	kapitalu	kapitalu	PROPN
issue-687	266	8	,	,	PUNCT
issue-687	266	9	zobovyazan	zobovyazan	PROPN
issue-687	267	1	i	i	PRON
issue-687	267	2	hospodarskykh	hospodarskykh	PROPN
issue-687	267	3	operatsiy	operatsiy	NOUN
issue-687	267	4	pidpryyemstv	pidpryyemstv	NOUN
issue-687	268	1	i	i	PRON
issue-687	268	2	orhanizatsiy	orhanizatsiy	VERB
issue-687	268	3	:	:	PUNCT
issue-687	269	1	nakaz	nakaz	PROPN
issue-687	269	2	ministerstva	ministerstva	PROPN
issue-687	269	3	finansiv	finansiv	PROPN
issue-687	269	4	ukrayiny	ukrayiny	ADJ
issue-687	269	5	vid	vid	NOUN
issue-687	270	1	30.11.99	30.11.99	NOUN
issue-687	270	2	r.	r.	PROPN
issue-687	270	3	№	№	VERB
issue-687	270	4	291	291	NUM
issue-687	271	1	[	[	X
issue-687	271	2	plan	plan	NOUN
issue-687	271	3	of	of	ADP
issue-687	271	4	accounting	accounting	NOUN
issue-687	271	5	of	of	ADP
issue-687	271	6	assets	asset	NOUN
issue-687	271	7	,	,	PUNCT
issue-687	271	8	capital	capital	NOUN
issue-687	271	9	,	,	PUNCT
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issue-687	271	12	business	business	NOUN
issue-687	271	13	operations	operation	NOUN
issue-687	271	14	of	of	ADP
issue-687	271	15	enterprises	enterprise	NOUN
issue-687	271	16	and	and	CCONJ
issue-687	271	17	organizations	organization	NOUN
issue-687	271	18	.	.	PUNCT
issue-687	272	1	order	order	NOUN
issue-687	272	2	of	of	ADP
issue-687	272	3	the	the	DET
issue-687	272	4	ministry	ministry	PROPN
issue-687	272	5	of	of	ADP
issue-687	272	6	finance	finance	PROPN
issue-687	272	7	of	of	ADP
issue-687	272	8	ukraine	ukraine	NOUN
issue-687	272	9	dated	date	VERB
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issue-687	272	11	30	30	NUM
issue-687	272	12	,	,	PUNCT
issue-687	272	13	99	99	NUM
issue-687	272	14	,	,	PUNCT
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issue-687	272	17	291	291	NUM
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issue-687	272	19	.	.	PUNCT
issue-687	273	1	retrieved	retrieve	VERB
issue-687	273	2	from	from	ADP
issue-687	273	3	:	:	PUNCT
issue-687	273	4	http://zakon2.rada.gov.ua/laws/show/z1557-11	http://zakon2.rada.gov.ua/laws/show/z1557-11	PROPN
issue-687	273	5	(	(	PUNCT
issue-687	273	6	in	in	ADP
issue-687	273	7	ukrainian	ukrainian	ADJ
issue-687	273	8	)	)	PUNCT
issue-687	273	9	polozhennya	polozhennya	PROPN
issue-687	273	10	(	(	PUNCT
issue-687	273	11	standart	standart	PROPN
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issue-687	273	13	bukhhalterskoho	bukhhalterskoho	NOUN
issue-687	273	14	obliku	obliku	VERB
issue-687	273	15	13	13	NUM
issue-687	273	16	"	"	PUNCT
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issue-687	273	18	instrument	instrument	NOUN
issue-687	273	19	"	"	PUNCT
issue-687	273	20	:	:	PUNCT
issue-687	273	21	nakaz	nakaz	PROPN
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issue-687	273	23	finansiv	finansiv	PROPN
issue-687	273	24	ukrayiny	ukrayiny	ADJ
issue-687	273	25	vid	vid	NOUN
issue-687	273	26	30.11.2001	30.11.2001	NUM
issue-687	273	27	r.	r.	PROPN
issue-687	273	28	№	№	VERB
issue-687	273	29	559	559	NUM
issue-687	274	1	[	[	X
issue-687	274	2	regulation	regulation	NOUN
issue-687	274	3	(	(	PUNCT
issue-687	274	4	standard	standard	NOUN
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issue-687	274	7	accounting	account	VERB
issue-687	274	8	13	13	NUM
issue-687	274	9	"	"	PUNCT
issue-687	274	10	financial	financial	ADJ
issue-687	274	11	instruments	instrument	NOUN
issue-687	274	12	"	"	PUNCT
issue-687	274	13	:	:	PUNCT
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issue-687	274	17	ministry	ministry	PROPN
issue-687	274	18	of	of	ADP
issue-687	274	19	finance	finance	PROPN
issue-687	274	20	of	of	ADP
issue-687	274	21	ukraine	ukraine	NOUN
issue-687	274	22	dated	date	VERB
issue-687	274	23	november	november	PROPN
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issue-687	274	25	,	,	PUNCT
issue-687	274	26	2001	2001	NUM
issue-687	274	27	no	no	NOUN
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issue-687	274	31	.	.	PUNCT
issue-687	275	1	retrieved	retrieve	VERB
issue-687	275	2	from	from	ADP
issue-687	275	3	:	:	PUNCT
issue-687	275	4	http://zakon2.rada.gov.ua/laws/	http://zakon2.rada.gov.ua/laws/	PROPN
issue-687	275	5	show	show	NOUN
issue-687	275	6	/	/	SYM
issue-687	275	7	z1050	z1050	PROPN
issue-687	275	8	-	-	SYM
issue-687	275	9	01	01	NUM
issue-687	275	10	(	(	PUNCT
issue-687	275	11	in	in	ADP
issue-687	275	12	ukrainian	ukrainian	ADJ
issue-687	275	13	)	)	PUNCT
issue-687	275	14	hanusych	hanusych	NOUN
issue-687	275	15	,	,	PUNCT
issue-687	275	16	v.	v.	PROPN
issue-687	275	17	o.	o.	PROPN
issue-687	275	18	,	,	PUNCT
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issue-687	275	20	,	,	PUNCT
issue-687	275	21	m.	m.	NOUN
issue-687	275	22	i.	i.	PROPN
issue-687	275	23	(	(	PUNCT
issue-687	275	24	2015	2015	NUM
issue-687	275	25	)	)	PUNCT
issue-687	275	26	.	.	PUNCT
issue-687	276	1	vdoskonalennya	vdoskonalennya	PROPN
issue-687	276	2	obliku	obliku	NOUN
issue-687	276	3	potochnykh	potochnykh	PROPN
issue-687	276	4	zobovyazan	zobovyazan	NOUN
issue-687	277	1	[	[	X
issue-687	277	2	improvement	improvement	NOUN
issue-687	277	3	in	in	ADP
issue-687	277	4	accounting	accounting	NOUN
issue-687	277	5	of	of	ADP
issue-687	277	6	current	current	ADJ
issue-687	277	7	liabilities	liability	NOUN
issue-687	277	8	]	]	PUNCT
issue-687	277	9	.	.	PUNCT
issue-687	278	1	scientific	scientific	ADJ
issue-687	278	2	herald	herald	PROPN
issue-687	278	3	of	of	ADP
issue-687	278	4	uzhgorod	uzhgorod	PROPN
issue-687	278	5	university	university	PROPN
issue-687	278	6	,	,	PUNCT
issue-687	278	7	1(45	1(45	NUM
issue-687	278	8	)	)	PUNCT
issue-687	278	9	,	,	PUNCT
issue-687	278	10	238–241	238–241	NUM
issue-687	278	11	.	.	PUNCT
issue-687	279	1	needles	needles	PROPN
issue-687	279	2	,	,	PUNCT
issue-687	279	3	b.	b.	PROPN
issue-687	279	4	,	,	PUNCT
issue-687	279	5	andersen	andersen	PROPN
issue-687	279	6	,	,	PUNCT
issue-687	279	7	h.	h.	PROPN
issue-687	279	8	,	,	PUNCT
issue-687	279	9	caldwell	caldwell	PROPN
issue-687	279	10	,	,	PUNCT
issue-687	279	11	d.	d.	PROPN
issue-687	279	12	(	(	PUNCT
issue-687	279	13	1994	1994	NUM
issue-687	279	14	)	)	PUNCT
issue-687	279	15	.	.	PUNCT
issue-687	280	1	printsipy	printsipy	PROPN
issue-687	280	2	bukhgalterskogo	bukhgalterskogo	VERB
issue-687	281	1	ucheta	ucheta	ADJ
issue-687	281	2	[	[	X
issue-687	281	3	principles	principle	NOUN
issue-687	281	4	of	of	ADP
issue-687	281	5	accounting	account	VERB
issue-687	281	6	]	]	PUNCT
issue-687	281	7	.	.	PUNCT
issue-687	282	1	(	(	PUNCT
issue-687	282	2	y.	y.	PROPN
issue-687	282	3	sokolova	sokolova	PROPN
issue-687	282	4	,	,	PUNCT
issue-687	282	5	trans	trans	PROPN
issue-687	282	6	)	)	PUNCT
issue-687	282	7	.	.	PUNCT
issue-687	283	1	moscow	moscow	PROPN
issue-687	283	2	:	:	PUNCT
issue-687	283	3	finance	finance	NOUN
issue-687	283	4	and	and	CCONJ
issue-687	283	5	statistics	statistic	NOUN
issue-687	283	6	.	.	PUNCT
issue-687	284	1	(	(	PUNCT
issue-687	284	2	in	in	ADP
issue-687	284	3	russian	russian	ADJ
issue-687	284	4	)	)	PUNCT
issue-687	284	5	travinska	travinska	PROPN
issue-687	284	6	,	,	PUNCT
issue-687	284	7	s.	s.	PROPN
issue-687	284	8	i.	i.	PROPN
issue-687	284	9	klasyfikatsiya	klasyfikatsiya	PROPN
issue-687	284	10	potochnykh	potochnykh	PROPN
issue-687	284	11	zobovyazan	zobovyazan	PROPN
issue-687	284	12	v	v	ADP
issue-687	284	13	zakonodavstvi	zakonodavstvi	PROPN
issue-687	284	14	ta	ta	AUX
issue-687	284	15	bukhhalterskomu	bukhhalterskomu	VERB
issue-687	284	16	obliku	obliku	NOUN
issue-687	285	1	[	[	PUNCT
issue-687	285	2	classification	classification	NOUN
issue-687	285	3	of	of	ADP
issue-687	285	4	current	current	ADJ
issue-687	285	5	liabilities	liability	NOUN
issue-687	285	6	in	in	ADP
issue-687	285	7	legislation	legislation	NOUN
issue-687	285	8	and	and	CCONJ
issue-687	285	9	accounting	accounting	NOUN
issue-687	285	10	]	]	PUNCT
issue-687	285	11	.	.	PUNCT
issue-687	286	1	retrieved	retrieve	VERB
issue-687	286	2	from	from	ADP
issue-687	286	3	:	:	PUNCT
issue-687	286	4	http://zbirnuk.bukuniver.edu.ua/issue	http://zbirnuk.bukuniver.edu.ua/issue	NOUN
issue-687	286	5	_	_	PUNCT
issue-687	287	1	articles/31.pdf	articles/31.pdf	NOUN
issue-687	287	2	(	(	PUNCT
issue-687	287	3	accessed	access	VERB
issue-687	287	4	10	10	NUM
issue-687	287	5	july	july	PROPN
issue-687	287	6	2018	2018	NUM
issue-687	287	7	)	)	PUNCT
issue-687	287	8	.	.	PUNCT
issue-687	288	1	rasenko	rasenko	PROPN
issue-687	288	2	,	,	PUNCT
issue-687	288	3	v.	v.	ADP
issue-687	288	4	m.	m.	NOUN
issue-687	288	5	(	(	PUNCT
issue-687	288	6	2012	2012	NUM
issue-687	288	7	)	)	PUNCT
issue-687	288	8	.	.	PUNCT
issue-687	289	1	osoblyvosti	osoblyvosti	PROPN
issue-687	289	2	klasyfikatsiyi	klasyfikatsiyi	PROPN
issue-687	289	3	zobovyazan	zobovyazan	PROPN
issue-687	289	4	pidpryyemstv	pidpryyemstv	PROPN
issue-687	290	1	[	[	X
issue-687	290	2	features	feature	NOUN
issue-687	290	3	of	of	ADP
issue-687	290	4	the	the	DET
issue-687	290	5	classification	classification	NOUN
issue-687	290	6	of	of	ADP
issue-687	290	7	obligations	obligation	NOUN
issue-687	290	8	of	of	ADP
issue-687	290	9	enterprises	enterprise	NOUN
issue-687	290	10	]	]	PUNCT
issue-687	290	11	.	.	PUNCT
issue-687	291	1	bulletin	bulletin	NOUN
issue-687	291	2	of	of	ADP
issue-687	291	3	social	social	ADJ
issue-687	291	4	and	and	CCONJ
issue-687	291	5	economic	economic	ADJ
issue-687	291	6	research	research	NOUN
issue-687	291	7	,	,	PUNCT
issue-687	291	8	2(45	2(45	NUM
issue-687	291	9	)	)	PUNCT
issue-687	291	10	,	,	PUNCT
issue-687	291	11	163–170	163–170	NUM
issue-687	291	12	.	.	PUNCT
issue-687	292	1	hevlych	hevlych	PROPN
issue-687	292	2	,	,	PUNCT
issue-687	292	3	l.	l.	PROPN
issue-687	292	4	l.	l.	PROPN
issue-687	292	5	,	,	PUNCT
issue-687	292	6	katranzhy	katranzhy	PROPN
issue-687	292	7	,	,	PUNCT
issue-687	292	8	l.	l.	PROPN
issue-687	292	9	i.	i.	PROPN
issue-687	292	10	(	(	PUNCT
issue-687	292	11	2017	2017	NUM
issue-687	292	12	)	)	PUNCT
issue-687	292	13	.	.	PUNCT
issue-687	293	1	osoblyvosti	osoblyvosti	PROPN
issue-687	293	2	pidkhodiv	pidkhodiv	NOUN
issue-687	294	1	do	do	AUX
issue-687	294	2	vyznachennya	vyznachennya	NOUN
issue-687	294	3	sutnosti	sutnosti	NOUN
issue-687	294	4	"	"	PUNCT
issue-687	294	5	potochni	potochni	PROPN
issue-687	294	6	zobovyazannya	zobovyazannya	PROPN
issue-687	294	7	"	"	PUNCT
issue-687	294	8	ta	ta	X
issue-687	294	9	yikh	yikh	PROPN
issue-687	294	10	klasyfikatsiyi	klasyfikatsiyi	PROPN
issue-687	295	1	[	[	X
issue-687	295	2	peculiarities	peculiarity	NOUN
issue-687	295	3	of	of	ADP
issue-687	295	4	approaches	approach	NOUN
issue-687	295	5	to	to	ADP
issue-687	295	6	the	the	DET
issue-687	295	7	definition	definition	NOUN
issue-687	295	8	of	of	ADP
issue-687	295	9	the	the	DET
issue-687	295	10	essence	essence	NOUN
issue-687	295	11	of	of	ADP
issue-687	295	12	“	"	PUNCT
issue-687	295	13	current	current	ADJ
issue-687	295	14	liabilities	liability	NOUN
issue-687	295	15	”	"	PUNCT
issue-687	295	16	and	and	CCONJ
issue-687	295	17	their	their	PRON
issue-687	295	18	classification	classification	NOUN
issue-687	295	19	]	]	PUNCT
issue-687	295	20	.	.	PUNCT
issue-687	296	1	finance	finance	NOUN
issue-687	296	2	,	,	PUNCT
issue-687	296	3	accounting	accounting	NOUN
issue-687	296	4	,	,	PUNCT
issue-687	296	5	banks	bank	NOUN
issue-687	296	6	,	,	PUNCT
issue-687	296	7	1	1	NUM
issue-687	296	8	,	,	PUNCT
issue-687	296	9	70–78	70–78	NUM
issue-687	296	10	.	.	PUNCT