id sid tid token lemma pos issue-76 1 1 baltic baltic PROPN issue-76 1 2 journal journal PROPN issue-76 1 3 of of ADP issue-76 1 4 economic economic ADJ issue-76 1 5 studies study NOUN issue-76 1 6 24 24 NUM issue-76 1 7 vol vol NOUN issue-76 1 8 . . PROPN issue-76 2 1 2 2 NUM issue-76 2 2 , , PUNCT issue-76 2 3 no no INTJ issue-76 2 4 . . NOUN issue-76 2 5 2 2 NUM issue-76 2 6 , , PUNCT issue-76 2 7 2016 2016 NUM issue-76 2 8 corresponding correspond VERB issue-76 2 9 author author NOUN issue-76 2 10 : : PUNCT issue-76 2 11 1 1 NUM issue-76 2 12 department department NOUN issue-76 2 13 of of ADP issue-76 2 14 accounting accounting NOUN issue-76 2 15 in in ADP issue-76 2 16 production production NOUN issue-76 2 17 , , PUNCT issue-76 2 18 ternopil ternopil VERB issue-76 2 19 national national PROPN issue-76 2 20 economy economy PROPN issue-76 2 21 university university PROPN issue-76 2 22 . . PUNCT issue-76 3 1 email email NOUN issue-76 3 2 : : PUNCT issue-76 3 3 koval_olia@ukr.net koval_olia@ukr.net PROPN issue-76 3 4 the the DET issue-76 3 5 financial financial ADJ issue-76 3 6 statements statement NOUN issue-76 3 7 of of ADP issue-76 3 8 user user NOUN issue-76 3 9 requirements requirement NOUN issue-76 3 10 olga olga PROPN issue-76 3 11 gandziuk1 gandziuk1 PROPN issue-76 3 12 ternopil ternopil VERB issue-76 3 13 national national PROPN issue-76 3 14 economy economy PROPN issue-76 3 15 university university PROPN issue-76 3 16 , , PUNCT issue-76 3 17 ukraine ukraine PROPN issue-76 3 18 abstract abstract NOUN issue-76 3 19 . . PUNCT issue-76 4 1 the the DET issue-76 4 2 aim aim NOUN issue-76 4 3 of of ADP issue-76 4 4 the the DET issue-76 4 5 study study NOUN issue-76 4 6 is be AUX issue-76 4 7 to to PART issue-76 4 8 investigate investigate VERB issue-76 4 9 qualitative qualitative ADJ issue-76 4 10 characteristics characteristic NOUN issue-76 4 11 of of ADP issue-76 4 12 financial financial ADJ issue-76 4 13 reporting reporting NOUN issue-76 4 14 in in ADP issue-76 4 15 the the DET issue-76 4 16 context context NOUN issue-76 4 17 of of ADP issue-76 4 18 the the DET issue-76 4 19 interests interest NOUN issue-76 4 20 of of ADP issue-76 4 21 different different ADJ issue-76 4 22 groups group NOUN issue-76 4 23 of of ADP issue-76 4 24 users user NOUN issue-76 4 25 . . PUNCT issue-76 5 1 the the DET issue-76 5 2 subject subject NOUN issue-76 5 3 of of ADP issue-76 5 4 research research NOUN issue-76 5 5 is be AUX issue-76 5 6 the the DET issue-76 5 7 financial financial ADJ issue-76 5 8 statements statement NOUN issue-76 5 9 of of ADP issue-76 5 10 the the DET issue-76 5 11 enterprise enterprise NOUN issue-76 5 12 . . PUNCT issue-76 6 1 methodology methodology NOUN issue-76 6 2 . . PUNCT issue-76 7 1 the the DET issue-76 7 2 theoretical theoretical ADJ issue-76 7 3 base base NOUN issue-76 7 4 of of ADP issue-76 7 5 the the DET issue-76 7 6 study study NOUN issue-76 7 7 are be AUX issue-76 7 8 the the DET issue-76 7 9 provisions provision NOUN issue-76 7 10 of of ADP issue-76 7 11 general general ADJ issue-76 7 12 scientific scientific ADJ issue-76 7 13 theory theory NOUN issue-76 7 14 of of ADP issue-76 7 15 knowledge knowledge NOUN issue-76 7 16 studied study VERB issue-76 7 17 phenomena phenomenon NOUN issue-76 7 18 and and CCONJ issue-76 7 19 processes process NOUN issue-76 7 20 , , PUNCT issue-76 7 21 in in ADP issue-76 7 22 particular particular ADJ issue-76 7 23 : : PUNCT issue-76 7 24 the the DET issue-76 7 25 methods method NOUN issue-76 7 26 of of ADP issue-76 7 27 induction induction NOUN issue-76 7 28 and and CCONJ issue-76 7 29 deduction deduction NOUN issue-76 7 30 ( ( PUNCT issue-76 7 31 in in ADP issue-76 7 32 determining determine VERB issue-76 7 33 the the DET issue-76 7 34 principles principle NOUN issue-76 7 35 of of ADP issue-76 7 36 formation formation NOUN issue-76 7 37 of of ADP issue-76 7 38 the the DET issue-76 7 39 financial financial ADJ issue-76 7 40 statements statement NOUN issue-76 7 41 ) ) PUNCT issue-76 7 42 ; ; PUNCT issue-76 7 43 analysis analysis NOUN issue-76 7 44 and and CCONJ issue-76 7 45 synthesis synthesis NOUN issue-76 7 46 ( ( PUNCT issue-76 7 47 in in ADP issue-76 7 48 establishing establish VERB issue-76 7 49 the the DET issue-76 7 50 role role NOUN issue-76 7 51 and and CCONJ issue-76 7 52 importance importance NOUN issue-76 7 53 of of ADP issue-76 7 54 reporting report VERB issue-76 7 55 to to ADP issue-76 7 56 the the DET issue-76 7 57 needs need NOUN issue-76 7 58 of of ADP issue-76 7 59 users user NOUN issue-76 7 60 ) ) PUNCT issue-76 7 61 comparisons comparison NOUN issue-76 7 62 , , PUNCT issue-76 7 63 associations association NOUN issue-76 7 64 and and CCONJ issue-76 7 65 analogies analogy NOUN issue-76 7 66 ( ( PUNCT issue-76 7 67 the the DET issue-76 7 68 justification justification NOUN issue-76 7 69 of of ADP issue-76 7 70 qualitative qualitative ADJ issue-76 7 71 characteristics characteristic NOUN issue-76 7 72 of of ADP issue-76 7 73 financial financial ADJ issue-76 7 74 statements statement NOUN issue-76 7 75 ) ) PUNCT issue-76 7 76 . . PUNCT issue-76 8 1 the the DET issue-76 8 2 information information NOUN issue-76 8 3 base base NOUN issue-76 8 4 for for ADP issue-76 8 5 scientific scientific ADJ issue-76 8 6 research research NOUN issue-76 8 7 became become VERB issue-76 8 8 scientific scientific ADJ issue-76 8 9 papers paper NOUN issue-76 8 10 and and CCONJ issue-76 8 11 publications publication NOUN issue-76 8 12 of of ADP issue-76 8 13 domestic domestic ADJ issue-76 8 14 and and CCONJ issue-76 8 15 foreign foreign ADJ issue-76 8 16 scientists scientist NOUN issue-76 8 17 - - PUNCT issue-76 8 18 economists economist NOUN issue-76 8 19 , , PUNCT issue-76 8 20 materials material NOUN issue-76 8 21 of of ADP issue-76 8 22 scientific scientific ADJ issue-76 8 23 - - PUNCT issue-76 8 24 practical practical ADJ issue-76 8 25 conferences conference NOUN issue-76 8 26 , , PUNCT issue-76 8 27 legislative legislative ADJ issue-76 8 28 and and CCONJ issue-76 8 29 normative normative ADJ issue-76 8 30 documents document NOUN issue-76 8 31 , , PUNCT issue-76 8 32 the the DET issue-76 8 33 world world NOUN issue-76 8 34 bank bank NOUN issue-76 8 35 materials material NOUN issue-76 8 36 and and CCONJ issue-76 8 37 international international ADJ issue-76 8 38 accounting accounting NOUN issue-76 8 39 standards standard NOUN issue-76 8 40 board board NOUN issue-76 8 41 . . PUNCT issue-76 9 1 results result NOUN issue-76 9 2 of of ADP issue-76 9 3 the the DET issue-76 9 4 research research NOUN issue-76 9 5 showed show VERB issue-76 9 6 that that SCONJ issue-76 9 7 in in ADP issue-76 9 8 the the DET issue-76 9 9 present present ADJ issue-76 9 10 conditions condition NOUN issue-76 9 11 of of ADP issue-76 9 12 economic economic ADJ issue-76 9 13 activities activity NOUN issue-76 9 14 of of ADP issue-76 9 15 ukrainian ukrainian ADJ issue-76 9 16 enterprises enterprise NOUN issue-76 9 17 , , PUNCT issue-76 9 18 for for ADP issue-76 9 19 the the DET issue-76 9 20 effective effective ADJ issue-76 9 21 functioning functioning NOUN issue-76 9 22 of of ADP issue-76 9 23 the the DET issue-76 9 24 company company NOUN issue-76 9 25 , , PUNCT issue-76 9 26 is be AUX issue-76 9 27 required require VERB issue-76 9 28 to to PART issue-76 9 29 have have VERB issue-76 9 30 them they PRON issue-76 9 31 control control NOUN issue-76 9 32 system system NOUN issue-76 9 33 was be AUX issue-76 9 34 adequate adequate ADJ issue-76 9 35 to to ADP issue-76 9 36 the the DET issue-76 9 37 environment environment NOUN issue-76 9 38 , , PUNCT issue-76 9 39 and and CCONJ issue-76 9 40 this this PRON issue-76 9 41 is be AUX issue-76 9 42 possible possible ADJ issue-76 9 43 only only ADV issue-76 9 44 if if SCONJ issue-76 9 45 the the DET issue-76 9 46 relevant relevant ADJ issue-76 9 47 information information NOUN issue-76 9 48 systems system NOUN issue-76 9 49 . . PUNCT issue-76 10 1 the the DET issue-76 10 2 financial financial ADJ issue-76 10 3 statement statement NOUN issue-76 10 4 plays play VERB issue-76 10 5 a a DET issue-76 10 6 crucial crucial ADJ issue-76 10 7 role role NOUN issue-76 10 8 in in ADP issue-76 10 9 the the DET issue-76 10 10 management management NOUN issue-76 10 11 of of ADP issue-76 10 12 the the DET issue-76 10 13 company company NOUN issue-76 10 14 and and CCONJ issue-76 10 15 is be AUX issue-76 10 16 the the DET issue-76 10 17 main main ADJ issue-76 10 18 source source NOUN issue-76 10 19 of of ADP issue-76 10 20 information information NOUN issue-76 10 21 about about ADP issue-76 10 22 the the DET issue-76 10 23 firm firm NOUN issue-76 10 24 ’s ’s PART issue-76 10 25 financial financial ADJ issue-76 10 26 condition condition NOUN issue-76 10 27 . . PUNCT issue-76 11 1 the the DET issue-76 11 2 basic basic ADJ issue-76 11 3 groups group NOUN issue-76 11 4 of of ADP issue-76 11 5 users user NOUN issue-76 11 6 of of ADP issue-76 11 7 financial financial ADJ issue-76 11 8 statements statement NOUN issue-76 11 9 , , PUNCT issue-76 11 10 depending depend VERB issue-76 11 11 on on ADP issue-76 11 12 the the DET issue-76 11 13 interest interest NOUN issue-76 11 14 that that PRON issue-76 11 15 they they PRON issue-76 11 16 show show VERB issue-76 11 17 to to ADP issue-76 11 18 the the DET issue-76 11 19 results result NOUN issue-76 11 20 of of ADP issue-76 11 21 activity activity NOUN issue-76 11 22 of of ADP issue-76 11 23 the the DET issue-76 11 24 enterprise enterprise NOUN issue-76 11 25 : : PUNCT issue-76 11 26 external external ADJ issue-76 11 27 and and CCONJ issue-76 11 28 internal internal ADJ issue-76 11 29 . . PUNCT issue-76 12 1 external external ADJ issue-76 12 2 users user NOUN issue-76 12 3 are be AUX issue-76 12 4 classified classify VERB issue-76 12 5 into into ADP issue-76 12 6 direct direct ADJ issue-76 12 7 users user NOUN issue-76 12 8 and and CCONJ issue-76 12 9 not not PART issue-76 12 10 a a DET issue-76 12 11 direct direct ADJ issue-76 12 12 financial financial ADJ issue-76 12 13 interest interest NOUN issue-76 12 14 . . PUNCT issue-76 13 1 it it PRON issue-76 13 2 was be AUX issue-76 13 3 determined determine VERB issue-76 13 4 that that SCONJ issue-76 13 5 the the DET issue-76 13 6 financial financial ADJ issue-76 13 7 statements statement NOUN issue-76 13 8 should should AUX issue-76 13 9 meet meet VERB issue-76 13 10 , , PUNCT issue-76 13 11 first first ADV issue-76 13 12 of of ADP issue-76 13 13 all all PRON issue-76 13 14 , , PUNCT issue-76 13 15 the the DET issue-76 13 16 information information NOUN issue-76 13 17 needs need VERB issue-76 13 18 of of ADP issue-76 13 19 users user NOUN issue-76 13 20 with with ADP issue-76 13 21 a a DET issue-76 13 22 direct direct ADJ issue-76 13 23 financial financial ADJ issue-76 13 24 interest interest NOUN issue-76 13 25 , , PUNCT issue-76 13 26 it it PRON issue-76 13 27 is be AUX issue-76 13 28 this this DET issue-76 13 29 group group NOUN issue-76 13 30 of of ADP issue-76 13 31 users user NOUN issue-76 13 32 has have VERB issue-76 13 33 the the DET issue-76 13 34 most most ADJ issue-76 13 35 leverage leverage NOUN issue-76 13 36 to to PART issue-76 13 37 influence influence VERB issue-76 13 38 the the DET issue-76 13 39 company company NOUN issue-76 13 40 . . PUNCT issue-76 14 1 the the DET issue-76 14 2 influence influence NOUN issue-76 14 3 of of ADP issue-76 14 4 the the DET issue-76 14 5 quality quality NOUN issue-76 14 6 characteristics characteristic NOUN issue-76 14 7 of of ADP issue-76 14 8 the the DET issue-76 14 9 formation formation NOUN issue-76 14 10 of of ADP issue-76 14 11 the the DET issue-76 14 12 real real ADJ issue-76 14 13 information information NOUN issue-76 14 14 in in ADP issue-76 14 15 the the DET issue-76 14 16 financial financial ADJ issue-76 14 17 statements statement NOUN issue-76 14 18 is be AUX issue-76 14 19 investigated investigate VERB issue-76 14 20 . . PUNCT issue-76 15 1 it it PRON issue-76 15 2 is be AUX issue-76 15 3 proved prove VERB issue-76 15 4 that that SCONJ issue-76 15 5 the the DET issue-76 15 6 main main ADJ issue-76 15 7 requirements requirement NOUN issue-76 15 8 that that PRON issue-76 15 9 apply apply VERB issue-76 15 10 to to ADP issue-76 15 11 the the DET issue-76 15 12 financial financial ADJ issue-76 15 13 statements statement NOUN issue-76 15 14 , , PUNCT issue-76 15 15 is be AUX issue-76 15 16 it it PRON issue-76 15 17 to to PART issue-76 15 18 be be AUX issue-76 15 19 useful useful ADJ issue-76 15 20 to to ADP issue-76 15 21 users user NOUN issue-76 15 22 . . PUNCT issue-76 16 1 it it PRON issue-76 16 2 was be AUX issue-76 16 3 established establish VERB issue-76 16 4 that that SCONJ issue-76 16 5 the the DET issue-76 16 6 qualitative qualitative ADJ issue-76 16 7 characteristics characteristic NOUN issue-76 16 8 of of ADP issue-76 16 9 financial financial ADJ issue-76 16 10 reporting reporting NOUN issue-76 16 11 are be AUX issue-76 16 12 not not PART issue-76 16 13 the the DET issue-76 16 14 same same ADJ issue-76 16 15 ; ; PUNCT issue-76 16 16 they they PRON issue-76 16 17 are be AUX issue-76 16 18 subject subject ADJ issue-76 16 19 to to ADP issue-76 16 20 adjustments adjustment NOUN issue-76 16 21 , , PUNCT issue-76 16 22 primarily primarily ADV issue-76 16 23 related relate VERB issue-76 16 24 to to ADP issue-76 16 25 changes change NOUN issue-76 16 26 in in ADP issue-76 16 27 the the DET issue-76 16 28 country country NOUN issue-76 16 29 ’s ’s PART issue-76 16 30 economic economic ADJ issue-76 16 31 realities reality NOUN issue-76 16 32 . . PUNCT issue-76 17 1 all all DET issue-76 17 2 possible possible ADJ issue-76 17 3 adjustments adjustment NOUN issue-76 17 4 should should AUX issue-76 17 5 be be AUX issue-76 17 6 carried carry VERB issue-76 17 7 out out ADP issue-76 17 8 in in ADP issue-76 17 9 accordance accordance NOUN issue-76 17 10 with with ADP issue-76 17 11 the the DET issue-76 17 12 principles principle NOUN issue-76 17 13 of of ADP issue-76 17 14 data datum NOUN issue-76 17 15 display display NOUN issue-76 17 16 system system NOUN issue-76 17 17 and and CCONJ issue-76 17 18 based base VERB issue-76 17 19 on on ADP issue-76 17 20 scientifically scientifically ADV issue-76 17 21 developed develop VERB issue-76 17 22 approaches approach NOUN issue-76 17 23 that that PRON issue-76 17 24 will will AUX issue-76 17 25 ultimately ultimately ADV issue-76 17 26 guarantee guarantee VERB issue-76 17 27 the the DET issue-76 17 28 interests interest NOUN issue-76 17 29 of of ADP issue-76 17 30 users user NOUN issue-76 17 31 of of ADP issue-76 17 32 financial financial ADJ issue-76 17 33 statements statement NOUN issue-76 17 34 . . PUNCT issue-76 18 1 we we PRON issue-76 18 2 consider consider VERB issue-76 18 3 the the DET issue-76 18 4 actions action NOUN issue-76 18 5 and and CCONJ issue-76 18 6 procedures procedure NOUN issue-76 18 7 of of ADP issue-76 18 8 the the DET issue-76 18 9 world world NOUN issue-76 18 10 bank bank PROPN issue-76 18 11 , , PUNCT issue-76 18 12 which which PRON issue-76 18 13 are be AUX issue-76 18 14 focused focus VERB issue-76 18 15 on on ADP issue-76 18 16 improving improve VERB issue-76 18 17 the the DET issue-76 18 18 institutional institutional ADJ issue-76 18 19 framework framework NOUN issue-76 18 20 for for ADP issue-76 18 21 corporate corporate ADJ issue-76 18 22 financial financial ADJ issue-76 18 23 reporting reporting NOUN issue-76 18 24 . . PUNCT issue-76 19 1 practical practical ADJ issue-76 19 2 implications implication NOUN issue-76 19 3 . . PUNCT issue-76 20 1 the the DET issue-76 20 2 results result NOUN issue-76 20 3 of of ADP issue-76 20 4 the the DET issue-76 20 5 study study NOUN issue-76 20 6 can can AUX issue-76 20 7 be be AUX issue-76 20 8 used use VERB issue-76 20 9 in in ADP issue-76 20 10 the the DET issue-76 20 11 formation formation NOUN issue-76 20 12 of of ADP issue-76 20 13 accounting accounting NOUN issue-76 20 14 enterprise enterprise NOUN issue-76 20 15 policies policy NOUN issue-76 20 16 of of ADP issue-76 20 17 ukraine ukraine NOUN issue-76 20 18 , , PUNCT issue-76 20 19 as as ADV issue-76 20 20 well well ADV issue-76 20 21 as as ADP issue-76 20 22 the the DET issue-76 20 23 formation formation NOUN issue-76 20 24 of of ADP issue-76 20 25 special special ADJ issue-76 20 26 financial financial ADJ issue-76 20 27 statements statement NOUN issue-76 20 28 to to PART issue-76 20 29 meet meet VERB issue-76 20 30 the the DET issue-76 20 31 information information NOUN issue-76 20 32 needs need NOUN issue-76 20 33 of of ADP issue-76 20 34 key key ADJ issue-76 20 35 users user NOUN issue-76 20 36 . . PUNCT issue-76 21 1 value value NOUN issue-76 21 2 / / SYM issue-76 21 3 originality originality NOUN issue-76 21 4 . . PUNCT issue-76 22 1 get get VERB issue-76 22 2 further further ADJ issue-76 22 3 development development NOUN issue-76 22 4 the the DET issue-76 22 5 theoretical theoretical ADJ issue-76 22 6 and and CCONJ issue-76 22 7 methodological methodological ADJ issue-76 22 8 aspects aspect NOUN issue-76 22 9 of of ADP issue-76 22 10 the the DET issue-76 22 11 formation formation NOUN issue-76 22 12 of of ADP issue-76 22 13 the the DET issue-76 22 14 qualitative qualitative ADJ issue-76 22 15 characteristics characteristic NOUN issue-76 22 16 of of ADP issue-76 22 17 financial financial ADJ issue-76 22 18 statements statement NOUN issue-76 22 19 of of ADP issue-76 22 20 enterprises enterprise NOUN issue-76 22 21 of of ADP issue-76 22 22 ukraine ukraine NOUN issue-76 22 23 in in ADP issue-76 22 24 the the DET issue-76 22 25 context context NOUN issue-76 22 26 of of ADP issue-76 22 27 the the DET issue-76 22 28 interests interest NOUN issue-76 22 29 of of ADP issue-76 22 30 the the DET issue-76 22 31 key key ADJ issue-76 22 32 user user NOUN issue-76 22 33 groups group NOUN issue-76 22 34 . . PUNCT issue-76 23 1 key key ADJ issue-76 23 2 words word NOUN issue-76 23 3 : : PUNCT issue-76 23 4 management management NOUN issue-76 23 5 company company NOUN issue-76 23 6 , , PUNCT issue-76 23 7 decision decision NOUN issue-76 23 8 - - PUNCT issue-76 23 9 making making NOUN issue-76 23 10 , , PUNCT issue-76 23 11 financial financial ADJ issue-76 23 12 statements statement NOUN issue-76 23 13 , , PUNCT issue-76 23 14 users user NOUN issue-76 23 15 reporting report VERB issue-76 23 16 , , PUNCT issue-76 23 17 quality quality NOUN issue-76 23 18 characteristics characteristic NOUN issue-76 23 19 , , PUNCT issue-76 23 20 global global ADJ issue-76 23 21 support support NOUN issue-76 23 22 . . PUNCT issue-76 24 1 jel jel PROPN issue-76 24 2 classifications classification NOUN issue-76 24 3 : : PUNCT issue-76 24 4 d21 d21 PROPN issue-76 24 5 , , PUNCT issue-76 24 6 l20 l20 PROPN issue-76 24 7 , , PUNCT issue-76 24 8 m41 m41 PROPN issue-76 24 9 , , PUNCT issue-76 24 10 o19 o19 NOUN issue-76 24 11 1 1 NUM issue-76 24 12 . . PUNCT issue-76 24 13 introduction introduction NOUN issue-76 24 14 in in ADP issue-76 24 15 the the DET issue-76 24 16 current current ADJ issue-76 24 17 economic economic ADJ issue-76 24 18 conditions condition NOUN issue-76 24 19 when when SCONJ issue-76 24 20 ukraine ukraine PROPN issue-76 24 21 intends intend VERB issue-76 24 22 to to PART issue-76 24 23 cooperate cooperate VERB issue-76 24 24 with with ADP issue-76 24 25 the the DET issue-76 24 26 largest large ADJ issue-76 24 27 possible possible ADJ issue-76 24 28 number number NOUN issue-76 24 29 of of ADP issue-76 24 30 european european ADJ issue-76 24 31 countries country NOUN issue-76 24 32 remains remain VERB issue-76 24 33 very very ADV issue-76 24 34 important important ADJ issue-76 24 35 issue issue NOUN issue-76 24 36 of of ADP issue-76 24 37 drawing draw VERB issue-76 24 38 up up ADP issue-76 24 39 transparent transparent ADJ issue-76 24 40 and and CCONJ issue-76 24 41 reliable reliable ADJ issue-76 24 42 financial financial ADJ issue-76 24 43 reporting reporting NOUN issue-76 24 44 . . PUNCT issue-76 25 1 the the DET issue-76 25 2 successful successful ADJ issue-76 25 3 operation operation NOUN issue-76 25 4 of of ADP issue-76 25 5 the the DET issue-76 25 6 business business NOUN issue-76 25 7 will will AUX issue-76 25 8 always always ADV issue-76 25 9 depend depend VERB issue-76 25 10 on on ADP issue-76 25 11 the the DET issue-76 25 12 quality quality NOUN issue-76 25 13 , , PUNCT issue-76 25 14 accuracy accuracy NOUN issue-76 25 15 , , PUNCT issue-76 25 16 completeness completeness NOUN issue-76 25 17 and and CCONJ issue-76 25 18 impartiality impartiality NOUN issue-76 25 19 of of ADP issue-76 25 20 received receive VERB issue-76 25 21 information information NOUN issue-76 25 22 about about ADP issue-76 25 23 the the DET issue-76 25 24 external external ADJ issue-76 25 25 changes change NOUN issue-76 25 26 in in ADP issue-76 25 27 operating operating NOUN issue-76 25 28 conditions condition NOUN issue-76 25 29 , , PUNCT issue-76 25 30 as as ADV issue-76 25 31 well well ADV issue-76 25 32 as as ADP issue-76 25 33 the the DET issue-76 25 34 internal internal ADJ issue-76 25 35 state state NOUN issue-76 25 36 of of ADP issue-76 25 37 the the DET issue-76 25 38 company company NOUN issue-76 25 39 . . PUNCT issue-76 26 1 internal internal ADJ issue-76 26 2 information information NOUN issue-76 26 3 system system NOUN issue-76 26 4 should should AUX issue-76 26 5 satisfy satisfy VERB issue-76 26 6 all all DET issue-76 26 7 interested interested ADJ issue-76 26 8 users user NOUN issue-76 26 9 on on ADP issue-76 26 10 study study NOUN issue-76 26 11 and and CCONJ issue-76 26 12 take take VERB issue-76 26 13 the the DET issue-76 26 14 necessary necessary ADJ issue-76 26 15 management management NOUN issue-76 26 16 decisions decision NOUN issue-76 26 17 . . PUNCT issue-76 27 1 financial financial ADJ issue-76 27 2 reporting reporting NOUN issue-76 27 3 is be AUX issue-76 27 4 the the DET issue-76 27 5 main main ADJ issue-76 27 6 source source NOUN issue-76 27 7 of of ADP issue-76 27 8 information information NOUN issue-76 27 9 both both CCONJ issue-76 27 10 external external ADJ issue-76 27 11 and and CCONJ issue-76 27 12 internal internal ADJ issue-76 27 13 users user NOUN issue-76 27 14 . . PUNCT issue-76 28 1 the the DET issue-76 28 2 uncertainty uncertainty NOUN issue-76 28 3 in in ADP issue-76 28 4 the the DET issue-76 28 5 financial financial ADJ issue-76 28 6 statements statement NOUN issue-76 28 7 leads lead VERB issue-76 28 8 to to ADP issue-76 28 9 errors error NOUN issue-76 28 10 in in ADP issue-76 28 11 decision decision NOUN issue-76 28 12 - - PUNCT issue-76 28 13 making making NOUN issue-76 28 14 by by ADP issue-76 28 15 external external ADJ issue-76 28 16 users user NOUN issue-76 28 17 of of ADP issue-76 28 18 information information NOUN issue-76 28 19 , , PUNCT issue-76 28 20 management management NOUN issue-76 28 21 reporting reporting NOUN issue-76 28 22     SPACE issue-76 28 23 – – PUNCT issue-76 28 24 to to ADP issue-76 28 25 the the DET issue-76 28 26 wrong wrong ADJ issue-76 28 27 actions action NOUN issue-76 28 28 of of ADP issue-76 28 29 managers manager NOUN issue-76 28 30 and and CCONJ issue-76 28 31 leaders leader NOUN issue-76 28 32 at at ADP issue-76 28 33 various various ADJ issue-76 28 34 levels level NOUN issue-76 28 35 within within ADP issue-76 28 36 the the DET issue-76 28 37 company company NOUN issue-76 28 38 and and CCONJ issue-76 28 39 so so ADV issue-76 28 40 on on ADV issue-76 28 41 . . PUNCT issue-76 29 1 in in ADP issue-76 29 2 general general ADJ issue-76 29 3 , , PUNCT issue-76 29 4 this this PRON issue-76 29 5 is be AUX issue-76 29 6 resulting result VERB issue-76 29 7 in in ADP issue-76 29 8 reduced reduced ADJ issue-76 29 9 efficiency efficiency NOUN issue-76 29 10 of of ADP issue-76 29 11 enterprises enterprise NOUN issue-76 29 12 and and CCONJ issue-76 29 13 , , PUNCT issue-76 29 14 accordingly accordingly ADV issue-76 29 15 , , PUNCT issue-76 29 16 their their PRON issue-76 29 17 level level NOUN issue-76 29 18 of of ADP issue-76 29 19 profitability profitability NOUN issue-76 29 20 . . PUNCT issue-76 30 1 baltic baltic PROPN issue-76 30 2 journal journal PROPN issue-76 30 3 of of ADP issue-76 30 4 economic economic ADJ issue-76 30 5 studies study NOUN issue-76 30 6 25 25 NUM issue-76 30 7 vol vol NOUN issue-76 30 8 . . PROPN issue-76 31 1 2 2 NUM issue-76 31 2 , , PUNCT issue-76 31 3 no no INTJ issue-76 31 4 . . NOUN issue-76 31 5 2 2 NUM issue-76 31 6 , , PUNCT issue-76 31 7 2016 2016 NUM issue-76 31 8 the the DET issue-76 31 9 purpose purpose NOUN issue-76 31 10 and and CCONJ issue-76 31 11 objectives objective NOUN issue-76 31 12 of of ADP issue-76 31 13 the the DET issue-76 31 14 study study NOUN issue-76 31 15 . . PUNCT issue-76 32 1 changing change VERB issue-76 32 2 economic economic ADJ issue-76 32 3 conditions condition NOUN issue-76 32 4 of of ADP issue-76 32 5 functioning function VERB issue-76 32 6 entities entity NOUN issue-76 32 7 causes cause VERB issue-76 32 8 a a DET issue-76 32 9 change change NOUN issue-76 32 10 in in ADP issue-76 32 11 the the DET issue-76 32 12 order order NOUN issue-76 32 13 of of ADP issue-76 32 14 formation formation NOUN issue-76 32 15 of of ADP issue-76 32 16 indicators indicator NOUN issue-76 32 17 of of ADP issue-76 32 18 financial financial ADJ issue-76 32 19 reporting reporting NOUN issue-76 32 20 and and CCONJ issue-76 32 21 is be AUX issue-76 32 22 evidence evidence NOUN issue-76 32 23 of of ADP issue-76 32 24 the the DET issue-76 32 25 emergence emergence NOUN issue-76 32 26 of of ADP issue-76 32 27 new new ADJ issue-76 32 28 factors factor NOUN issue-76 32 29 of of ADP issue-76 32 30 influence influence NOUN issue-76 32 31 and and CCONJ issue-76 32 32 claims claim VERB issue-76 32 33 it it PRON issue-76 32 34 . . PUNCT issue-76 33 1 aim aim NOUN issue-76 33 2 of of ADP issue-76 33 3 the the DET issue-76 33 4 study study NOUN issue-76 33 5 is be AUX issue-76 33 6 to to PART issue-76 33 7 examine examine VERB issue-76 33 8 the the DET issue-76 33 9 qualitative qualitative ADJ issue-76 33 10 characteristics characteristic NOUN issue-76 33 11 of of ADP issue-76 33 12 financial financial ADJ issue-76 33 13 reporting reporting NOUN issue-76 33 14 in in ADP issue-76 33 15 the the DET issue-76 33 16 context context NOUN issue-76 33 17 of of ADP issue-76 33 18 the the DET issue-76 33 19 interests interest NOUN issue-76 33 20 of of ADP issue-76 33 21 different different ADJ issue-76 33 22 groups group NOUN issue-76 33 23 of of ADP issue-76 33 24 users user NOUN issue-76 33 25 . . PUNCT issue-76 34 1 to to PART issue-76 34 2 achieve achieve VERB issue-76 34 3 this this DET issue-76 34 4 goal goal NOUN issue-76 34 5 and and CCONJ issue-76 34 6 implement implement VERB issue-76 34 7 a a DET issue-76 34 8 comprehensive comprehensive ADJ issue-76 34 9 research research NOUN issue-76 34 10 , , PUNCT issue-76 34 11 it it PRON issue-76 34 12 is be AUX issue-76 34 13 necessary necessary ADJ issue-76 34 14 to to PART issue-76 34 15 solve solve VERB issue-76 34 16 the the DET issue-76 34 17 following following ADJ issue-76 34 18 problem problem NOUN issue-76 34 19 : : PUNCT issue-76 34 20 the the DET issue-76 34 21 place place NOUN issue-76 34 22 and and CCONJ issue-76 34 23 role role NOUN issue-76 34 24 of of ADP issue-76 34 25 financial financial ADJ issue-76 34 26 statements statement NOUN issue-76 34 27 in in ADP issue-76 34 28 the the DET issue-76 34 29 enterprise enterprise NOUN issue-76 34 30 management management NOUN issue-76 34 31 system system NOUN issue-76 34 32 to to PART issue-76 34 33 meet meet VERB issue-76 34 34 the the DET issue-76 34 35 needs need NOUN issue-76 34 36 of of ADP issue-76 34 37 major major ADJ issue-76 34 38 groups group NOUN issue-76 34 39 of of ADP issue-76 34 40 users user NOUN issue-76 34 41 ; ; PUNCT issue-76 34 42 analyze analyze VERB issue-76 34 43 the the DET issue-76 34 44 main main ADJ issue-76 34 45 qualitative qualitative ADJ issue-76 34 46 characteristics characteristic NOUN issue-76 34 47 that that PRON issue-76 34 48 apply apply VERB issue-76 34 49 to to ADP issue-76 34 50 reporting reporting NOUN issue-76 34 51 ; ; PUNCT issue-76 34 52 explore explore VERB issue-76 34 53 the the DET issue-76 34 54 level level NOUN issue-76 34 55 of of ADP issue-76 34 56 exposure exposure NOUN issue-76 34 57 and and CCONJ issue-76 34 58 the the DET issue-76 34 59 world world NOUN issue-76 34 60 bank bank PROPN issue-76 34 61 on on ADP issue-76 34 62 the the DET issue-76 34 63 development development NOUN issue-76 34 64 of of ADP issue-76 34 65 accounting account VERB issue-76 34 66 in in ADP issue-76 34 67 ukraine ukraine NOUN issue-76 34 68 and and CCONJ issue-76 34 69 abroad abroad ADV issue-76 34 70 . . PUNCT issue-76 35 1 methodology methodology NOUN issue-76 35 2 . . PUNCT issue-76 36 1 the the DET issue-76 36 2 theoretical theoretical ADJ issue-76 36 3 basis basis NOUN issue-76 36 4 of of ADP issue-76 36 5 the the DET issue-76 36 6 research research NOUN issue-76 36 7 was be AUX issue-76 36 8 the the DET issue-76 36 9 position position NOUN issue-76 36 10 of of ADP issue-76 36 11 general general ADJ issue-76 36 12 theory theory NOUN issue-76 36 13 of of ADP issue-76 36 14 knowledge knowledge NOUN issue-76 36 15 studied study VERB issue-76 36 16 phenomena phenomenon NOUN issue-76 36 17 and and CCONJ issue-76 36 18 processes process NOUN issue-76 36 19 , , PUNCT issue-76 36 20 including include VERB issue-76 36 21 : : PUNCT issue-76 36 22 methods method NOUN issue-76 36 23 of of ADP issue-76 36 24 induction induction NOUN issue-76 36 25 and and CCONJ issue-76 36 26 deduction deduction NOUN issue-76 36 27 ( ( PUNCT issue-76 36 28 in in ADP issue-76 36 29 determining determine VERB issue-76 36 30 the the DET issue-76 36 31 principles principle NOUN issue-76 36 32 of of ADP issue-76 36 33 financial financial ADJ issue-76 36 34 statements statement NOUN issue-76 36 35 ) ) PUNCT issue-76 36 36 ; ; PUNCT issue-76 36 37 analysis analysis NOUN issue-76 36 38 and and CCONJ issue-76 36 39 synthesis synthesis NOUN issue-76 36 40 ( ( PUNCT issue-76 36 41 in in ADP issue-76 36 42 determining determine VERB issue-76 36 43 the the DET issue-76 36 44 role role NOUN issue-76 36 45 and and CCONJ issue-76 36 46 importance importance NOUN issue-76 36 47 of of ADP issue-76 36 48 reporting report VERB issue-76 36 49 to to ADP issue-76 36 50 user user NOUN issue-76 36 51 needs need NOUN issue-76 36 52 ) ) PUNCT issue-76 36 53 ; ; PUNCT issue-76 36 54 by by ADP issue-76 36 55 comparison comparison NOUN issue-76 36 56 , , PUNCT issue-76 36 57 associations association NOUN issue-76 36 58 and and CCONJ issue-76 36 59 analogies analogy NOUN issue-76 36 60 ( ( PUNCT issue-76 36 61 with with ADP issue-76 36 62 justification justification NOUN issue-76 36 63 qualitative qualitative NOUN issue-76 36 64 characteristics characteristic NOUN issue-76 36 65 of of ADP issue-76 36 66 financial financial ADJ issue-76 36 67 reporting reporting NOUN issue-76 36 68 ) ) PUNCT issue-76 36 69 . . PUNCT issue-76 37 1 the the DET issue-76 37 2 information information NOUN issue-76 37 3 base base NOUN issue-76 37 4 for for ADP issue-76 37 5 scientific scientific ADJ issue-76 37 6 research research NOUN issue-76 37 7 were be AUX issue-76 37 8 research research NOUN issue-76 37 9 papers paper NOUN issue-76 37 10 and and CCONJ issue-76 37 11 publications publication NOUN issue-76 37 12 of of ADP issue-76 37 13 local local ADJ issue-76 37 14 and and CCONJ issue-76 37 15 foreign foreign ADJ issue-76 37 16 scientists scientist NOUN issue-76 37 17 , , PUNCT issue-76 37 18 economists economist NOUN issue-76 37 19 , , PUNCT issue-76 37 20 materials material NOUN issue-76 37 21 of of ADP issue-76 37 22 scientific scientific ADJ issue-76 37 23 conferences conference NOUN issue-76 37 24 , , PUNCT issue-76 37 25 legislative legislative ADJ issue-76 37 26 and and CCONJ issue-76 37 27 regulatory regulatory ADJ issue-76 37 28 documents document NOUN issue-76 37 29 , , PUNCT issue-76 37 30 materials material NOUN issue-76 37 31 world world PROPN issue-76 37 32 bank bank PROPN issue-76 37 33 and and CCONJ issue-76 37 34 the the DET issue-76 37 35 council council NOUN issue-76 37 36 of of ADP issue-76 37 37 international international ADJ issue-76 37 38 financial financial ADJ issue-76 37 39 reporting reporting NOUN issue-76 37 40 standards standard NOUN issue-76 37 41 . . PUNCT issue-76 38 1 2 2 X issue-76 38 2 . . X issue-76 38 3 reporting report VERB issue-76 38 4 for for ADP issue-76 38 5 satisfaction satisfaction NOUN issue-76 38 6 needs need NOUN issue-76 38 7 of of ADP issue-76 38 8 users user NOUN issue-76 38 9 a a DET issue-76 38 10 statement statement NOUN issue-76 38 11 is be AUX issue-76 38 12 a a DET issue-76 38 13 listing listing NOUN issue-76 38 14 of of ADP issue-76 38 15 the the DET issue-76 38 16 transactions transaction NOUN issue-76 38 17 impacting impact VERB issue-76 38 18 an an DET issue-76 38 19 account account NOUN issue-76 38 20 during during ADP issue-76 38 21 a a DET issue-76 38 22 specific specific ADJ issue-76 38 23 period period NOUN issue-76 38 24 of of ADP issue-76 38 25 time time NOUN issue-76 38 26 . . PUNCT issue-76 39 1 statements statement NOUN issue-76 39 2 are be AUX issue-76 39 3 typically typically ADV issue-76 39 4 sent send VERB issue-76 39 5 to to ADP issue-76 39 6 customers customer NOUN issue-76 39 7 on on ADP issue-76 39 8 a a DET issue-76 39 9 monthly monthly ADJ issue-76 39 10 basis basis NOUN issue-76 39 11 , , PUNCT issue-76 39 12 so so SCONJ issue-76 39 13 that that SCONJ issue-76 39 14 they they PRON issue-76 39 15 can can AUX issue-76 39 16 review review VERB issue-76 39 17 and and CCONJ issue-76 39 18 verify verify VERB issue-76 39 19 account account NOUN issue-76 39 20 activity activity NOUN issue-76 39 21 . . PUNCT issue-76 40 1 the the DET issue-76 40 2 format format NOUN issue-76 40 3 of of ADP issue-76 40 4 a a DET issue-76 40 5 statement statement NOUN issue-76 40 6 that that PRON issue-76 40 7 relates relate VERB issue-76 40 8 to to PART issue-76 40 9 unpaid unpaid ADJ issue-76 40 10 customer customer NOUN issue-76 40 11 receivables receivables NOUN issue-76 40 12 usually usually ADV issue-76 40 13 contains contain VERB issue-76 40 14 a a DET issue-76 40 15 reminder reminder NOUN issue-76 40 16 to to PART issue-76 40 17 pay pay VERB issue-76 40 18 any any DET issue-76 40 19 unpaid unpaid ADJ issue-76 40 20 amounts amount NOUN issue-76 40 21 that that PRON issue-76 40 22 have have AUX issue-76 40 23 exceeded exceed VERB issue-76 40 24 the the DET issue-76 40 25 payment payment NOUN issue-76 40 26 terms term NOUN issue-76 40 27 assigned assign VERB issue-76 40 28 to to ADP issue-76 40 29 a a DET issue-76 40 30 customer customer NOUN issue-76 40 31 . . PUNCT issue-76 41 1 statements statement NOUN issue-76 41 2 are be AUX issue-76 41 3 also also ADV issue-76 41 4 routinely routinely ADV issue-76 41 5 sent send VERB issue-76 41 6 by by ADP issue-76 41 7 banks bank NOUN issue-76 41 8 to to ADP issue-76 41 9 their their PRON issue-76 41 10 customers customer NOUN issue-76 41 11 , , PUNCT issue-76 41 12 showing show VERB issue-76 41 13 all all DET issue-76 41 14 bank bank NOUN issue-76 41 15 account account NOUN issue-76 41 16 activity activity NOUN issue-76 41 17 . . PUNCT issue-76 42 1 these these DET issue-76 42 2 statements statement NOUN issue-76 42 3 are be AUX issue-76 42 4 an an DET issue-76 42 5 essential essential ADJ issue-76 42 6 part part NOUN issue-76 42 7 of of ADP issue-76 42 8 the the DET issue-76 42 9 bank bank NOUN issue-76 42 10 reconciliation reconciliation NOUN issue-76 42 11 process process NOUN issue-76 42 12 that that PRON issue-76 42 13 customers customer NOUN issue-76 42 14 routinely routinely ADV issue-76 42 15 conduct conduct VERB issue-76 42 16 . . PUNCT issue-76 43 1 financial financial ADJ issue-76 43 2 information information NOUN issue-76 43 3 presented present VERB issue-76 43 4 in in ADP issue-76 43 5 financial financial ADJ issue-76 43 6 statements statement NOUN issue-76 43 7 needs need VERB issue-76 43 8 to to PART issue-76 43 9 have have VERB issue-76 43 10 some some DET issue-76 43 11 key key ADJ issue-76 43 12 qualities quality NOUN issue-76 43 13 which which PRON issue-76 43 14 make make VERB issue-76 43 15 it it PRON issue-76 43 16 useful useful ADJ issue-76 43 17 for for ADP issue-76 43 18 the the DET issue-76 43 19 users user NOUN issue-76 43 20 . . PUNCT issue-76 44 1 in in ADP issue-76 44 2 international international ADJ issue-76 44 3 financial financial ADJ issue-76 44 4 reporting reporting NOUN issue-76 44 5 standards standard NOUN issue-76 44 6 ( ( PUNCT issue-76 44 7 ifrs ifrs NOUN issue-76 44 8 ) ) PUNCT issue-76 44 9 are be AUX issue-76 44 10 the the DET issue-76 44 11 main main ADJ issue-76 44 12 groups group NOUN issue-76 44 13 of of ADP issue-76 44 14 users user NOUN issue-76 44 15 who who PRON issue-76 44 16 have have VERB issue-76 44 17 equal equal ADJ issue-76 44 18 rights right NOUN issue-76 44 19 in in ADP issue-76 44 20 respect respect NOUN issue-76 44 21 of of ADP issue-76 44 22 reporting report VERB issue-76 44 23 information information NOUN issue-76 44 24 : : PUNCT issue-76 45 1 investors investor NOUN issue-76 45 2 , , PUNCT issue-76 45 3 employees employee NOUN issue-76 45 4 , , PUNCT issue-76 45 5 creditors creditor NOUN issue-76 45 6 , , PUNCT issue-76 45 7 suppliers supplier NOUN issue-76 45 8 , , PUNCT issue-76 45 9 government government NOUN issue-76 45 10 and and CCONJ issue-76 45 11 society society NOUN issue-76 45 12 . . PUNCT issue-76 46 1 european european ADJ issue-76 46 2 directives directive NOUN issue-76 46 3 governing govern VERB issue-76 46 4 accounting account VERB issue-76 46 5 and and CCONJ issue-76 46 6 reporting reporting NOUN issue-76 46 7 , , PUNCT issue-76 46 8 without without ADP issue-76 46 9 considering consider VERB issue-76 46 10 orientation orientation NOUN issue-76 46 11 reporting reporting NOUN issue-76 46 12 and and CCONJ issue-76 46 13 does do AUX issue-76 46 14 not not PART issue-76 46 15 set set VERB issue-76 46 16 priorities priority NOUN issue-76 46 17 in in ADP issue-76 46 18 providing provide VERB issue-76 46 19 priority priority NOUN issue-76 46 20 information information NOUN issue-76 46 21 needs need NOUN issue-76 46 22 of of ADP issue-76 46 23 different different ADJ issue-76 46 24 users user NOUN issue-76 46 25 . . PUNCT issue-76 47 1 the the DET issue-76 47 2 us us PROPN issue-76 47 3 standards standard NOUN issue-76 47 4 of of ADP issue-76 47 5 accounting accounting NOUN issue-76 47 6 ( ( PUNCT issue-76 47 7 gaap gaap NOUN issue-76 47 8     SPACE issue-76 47 9 – – PUNCT issue-76 47 10 generally generally ADV issue-76 47 11 accepted accept VERB issue-76 47 12 accounting accounting NOUN issue-76 47 13 principles principle NOUN issue-76 47 14 ) ) PUNCT issue-76 47 15 states state VERB issue-76 47 16 that that SCONJ issue-76 47 17 the the DET issue-76 47 18 financial financial ADJ issue-76 47 19 statements statement NOUN issue-76 47 20 are be AUX issue-76 47 21 assigned assign VERB issue-76 47 22 to to ADP issue-76 47 23 creditors creditor NOUN issue-76 47 24 , , PUNCT issue-76 47 25 shareholders shareholder NOUN issue-76 47 26 and and CCONJ issue-76 47 27 other other ADJ issue-76 47 28 investors investor NOUN issue-76 47 29 , , PUNCT issue-76 47 30 and and CCONJ issue-76 47 31 other other ADJ issue-76 47 32 users user NOUN issue-76 47 33 ( ( PUNCT issue-76 47 34 employees employee NOUN issue-76 47 35 and and CCONJ issue-76 47 36 customers customer NOUN issue-76 47 37 of of ADP issue-76 47 38 the the DET issue-76 47 39 enterprise enterprise NOUN issue-76 47 40 , , PUNCT issue-76 47 41 government government NOUN issue-76 47 42 and and CCONJ issue-76 47 43 the the DET issue-76 47 44 general general ADJ issue-76 47 45 public public NOUN issue-76 47 46 , , PUNCT issue-76 47 47 but but CCONJ issue-76 47 48 they they PRON issue-76 47 49 are be AUX issue-76 47 50 regarded regard VERB issue-76 47 51 as as ADP issue-76 47 52 secondary secondary ADJ issue-76 47 53 ) ) PUNCT issue-76 47 54 . . PUNCT issue-76 48 1 the the DET issue-76 48 2 reason reason NOUN issue-76 48 3 for for ADP issue-76 48 4 determining determine VERB issue-76 48 5 such such ADJ issue-76 48 6 priorities priority NOUN issue-76 48 7 was be AUX issue-76 48 8 that that SCONJ issue-76 48 9 the the DET issue-76 48 10 united united PROPN issue-76 48 11 states states PROPN issue-76 48 12 accepted accept VERB issue-76 48 13 that that SCONJ issue-76 48 14 information information NOUN issue-76 48 15 useful useful ADJ issue-76 48 16 to to ADP issue-76 48 17 investors investor NOUN issue-76 48 18 and and CCONJ issue-76 48 19 lenders lender NOUN issue-76 48 20 , , PUNCT issue-76 48 21 and and CCONJ issue-76 48 22 will will AUX issue-76 48 23 be be AUX issue-76 48 24 useful useful ADJ issue-76 48 25 to to ADP issue-76 48 26 others other NOUN issue-76 48 27 . . PUNCT issue-76 49 1 the the DET issue-76 49 2 target target NOUN issue-76 49 3 audience audience NOUN issue-76 49 4 for for ADP issue-76 49 5 the the DET issue-76 49 6 benefit benefit NOUN issue-76 49 7 of of ADP issue-76 49 8 preparing prepare VERB issue-76 49 9 financial financial ADJ issue-76 49 10 statements statement NOUN issue-76 49 11 which which PRON issue-76 49 12 must must AUX issue-76 49 13 meet meet VERB issue-76 49 14 the the DET issue-76 49 15 following follow VERB issue-76 49 16 criteria criterion NOUN issue-76 49 17 : : PUNCT issue-76 49 18 – – PUNCT issue-76 49 19 first first ADV issue-76 49 20 , , PUNCT issue-76 49 21 do do AUX issue-76 49 22 not not PART issue-76 49 23 have have VERB issue-76 49 24 the the DET issue-76 49 25 authority authority NOUN issue-76 49 26 to to PART issue-76 49 27 request request VERB issue-76 49 28 from from ADP issue-76 49 29 companies company NOUN issue-76 49 30 , , PUNCT issue-76 49 31 businesses business NOUN issue-76 49 32 necessary necessary ADJ issue-76 49 33 information information NOUN issue-76 49 34 , , PUNCT issue-76 49 35 and and CCONJ issue-76 49 36 therefore therefore ADV issue-76 49 37 having have VERB issue-76 49 38 to to PART issue-76 49 39 rely rely VERB issue-76 49 40 on on ADP issue-76 49 41 the the DET issue-76 49 42 information information NOUN issue-76 49 43 it it PRON issue-76 49 44 conveys convey VERB issue-76 49 45 leadership leadership NOUN issue-76 49 46 ; ; PUNCT issue-76 49 47 – – PUNCT issue-76 49 48 secondly secondly ADV issue-76 49 49 , , PUNCT issue-76 49 50 understanding understanding NOUN issue-76 49 51 of of ADP issue-76 49 52 enterprise enterprise NOUN issue-76 49 53 activities activity NOUN issue-76 49 54 and and CCONJ issue-76 49 55 seek seek VERB issue-76 49 56 to to PART issue-76 49 57 learn learn VERB issue-76 49 58 with with ADP issue-76 49 59 sufficient sufficient ADJ issue-76 49 60 thoroughness thoroughness NOUN issue-76 49 61 of of ADP issue-76 49 62 the the DET issue-76 49 63 information information NOUN issue-76 49 64 contained contain VERB issue-76 49 65 in in ADP issue-76 49 66 the the DET issue-76 49 67 financial financial ADJ issue-76 49 68 statements statement NOUN issue-76 49 69 . . PUNCT issue-76 50 1 it it PRON issue-76 50 2 is be AUX issue-76 50 3 believed believe VERB issue-76 50 4 that that SCONJ issue-76 50 5 these these DET issue-76 50 6 individuals individual NOUN issue-76 50 7 have have VERB issue-76 50 8 a a DET issue-76 50 9 certain certain ADJ issue-76 50 10 level level NOUN issue-76 50 11 of of ADP issue-76 50 12 competence competence NOUN issue-76 50 13 in in ADP issue-76 50 14 order order NOUN issue-76 50 15 to to PART issue-76 50 16 take take VERB issue-76 50 17 based base VERB issue-76 50 18 on on ADP issue-76 50 19 the the DET issue-76 50 20 information information NOUN issue-76 50 21 received receive VERB issue-76 50 22 solutions solution NOUN issue-76 50 23 that that PRON issue-76 50 24 meet meet VERB issue-76 50 25 their their PRON issue-76 50 26 interests interest NOUN issue-76 50 27 . . PUNCT issue-76 51 1 this this DET issue-76 51 2 criterion criterion NOUN issue-76 51 3 determining determine VERB issue-76 51 4 user user NOUN issue-76 51 5 groups group NOUN issue-76 51 6 is be AUX issue-76 51 7 critical critical ADJ issue-76 51 8 because because SCONJ issue-76 51 9 the the DET issue-76 51 10 wrong wrong ADJ issue-76 51 11 decisions decision NOUN issue-76 51 12 can can AUX issue-76 51 13 be be AUX issue-76 51 14 taken take VERB issue-76 51 15 by by ADP issue-76 51 16 users user NOUN issue-76 51 17 on on ADP issue-76 51 18 the the DET issue-76 51 19 absence absence NOUN issue-76 51 20 not not PART issue-76 51 21 only only ADV issue-76 51 22 reliably reliably ADV issue-76 51 23 provided provide VERB issue-76 51 24 useful useful ADJ issue-76 51 25 information information NOUN issue-76 51 26 in in ADP issue-76 51 27 the the DET issue-76 51 28 financial financial ADJ issue-76 51 29 statements statement NOUN issue-76 51 30 , , PUNCT issue-76 51 31 but but CCONJ issue-76 51 32 also also ADV issue-76 51 33 knowledge knowledge NOUN issue-76 51 34 of of ADP issue-76 51 35 the the DET issue-76 51 36 rules rule NOUN issue-76 51 37 that that PRON issue-76 51 38 this this DET issue-76 51 39 statements statement NOUN issue-76 51 40 are be AUX issue-76 51 41 prepared prepare VERB issue-76 51 42 and and CCONJ issue-76 51 43 presented present VERB issue-76 51 44 ( ( PUNCT issue-76 51 45 davidov davidov PROPN issue-76 51 46 , , PUNCT issue-76 51 47 shalimova shalimova PROPN issue-76 51 48 , , PUNCT issue-76 51 49 2011 2011 NUM issue-76 51 50 ) ) PUNCT issue-76 51 51 . . PUNCT issue-76 52 1 today today NOUN issue-76 52 2 almost almost ADV issue-76 52 3 all all DET issue-76 52 4 countries country NOUN issue-76 52 5 with with ADP issue-76 52 6 developed develop VERB issue-76 52 7 economies economy NOUN issue-76 52 8 considered consider VERB issue-76 52 9 the the DET issue-76 52 10 feasibility feasibility NOUN issue-76 52 11 and and CCONJ issue-76 52 12 the the DET issue-76 52 13 need need NOUN issue-76 52 14 to to PART issue-76 52 15 meet meet VERB issue-76 52 16 information information NOUN issue-76 52 17 needs need NOUN issue-76 52 18 of of ADP issue-76 52 19 different different ADJ issue-76 52 20 users user NOUN issue-76 52 21 . . PUNCT issue-76 53 1 understanding understand VERB issue-76 53 2 the the DET issue-76 53 3 information information NOUN issue-76 53 4 needs need NOUN issue-76 53 5 of of ADP issue-76 53 6 users user NOUN issue-76 53 7 reporting report VERB issue-76 53 8 contributes contribute VERB issue-76 53 9 significantly significantly ADV issue-76 53 10 to to ADP issue-76 53 11 their their PRON issue-76 53 12 classification classification NOUN issue-76 53 13 . . PUNCT issue-76 54 1 users user NOUN issue-76 54 2 are be AUX issue-76 54 3 divided divide VERB issue-76 54 4 into into ADP issue-76 54 5 : : PUNCT issue-76 54 6 internal internal ADJ issue-76 54 7 and and CCONJ issue-76 54 8 external external ADJ issue-76 54 9 , , PUNCT issue-76 54 10 depending depend VERB issue-76 54 11 on on ADP issue-76 54 12 the the DET issue-76 54 13 interest interest NOUN issue-76 54 14 they they PRON issue-76 54 15 show show VERB issue-76 54 16 the the DET issue-76 54 17 results result NOUN issue-76 54 18 of of ADP issue-76 54 19 the the DET issue-76 54 20 company company NOUN issue-76 54 21 . . PUNCT issue-76 55 1 internal internal ADJ issue-76 55 2 users user NOUN issue-76 55 3 function function VERB issue-76 55 4 as as ADP issue-76 55 5 part part NOUN issue-76 55 6 of of ADP issue-76 55 7 the the DET issue-76 55 8 economic economic ADJ issue-76 55 9 entity entity NOUN issue-76 55 10 . . PUNCT issue-76 56 1 these these PRON issue-76 56 2 are be AUX issue-76 56 3 people people NOUN issue-76 56 4 who who PRON issue-76 56 5 make make VERB issue-76 56 6 management management NOUN issue-76 56 7 decisions decision NOUN issue-76 56 8 ( ( PUNCT issue-76 56 9 government government NOUN issue-76 56 10 , , PUNCT issue-76 56 11 administration administration NOUN issue-76 56 12 , , PUNCT issue-76 56 13 managers manager NOUN issue-76 56 14 of of ADP issue-76 56 15 various various ADJ issue-76 56 16 units unit NOUN issue-76 56 17 ) ) PUNCT issue-76 56 18 , , PUNCT issue-76 56 19 as as ADV issue-76 56 20 well well ADV issue-76 56 21 as as ADP issue-76 56 22 workers worker NOUN issue-76 56 23 . . PUNCT issue-76 57 1 information information NOUN issue-76 57 2 for for ADP issue-76 57 3 decision decision NOUN issue-76 57 4 - - PUNCT issue-76 57 5 making make VERB issue-76 57 6 managerial managerial ADJ issue-76 57 7 , , PUNCT issue-76 57 8 strategic strategic ADJ issue-76 57 9 and and CCONJ issue-76 57 10 tactical tactical ADJ issue-76 57 11 planning planning NOUN issue-76 57 12 , , PUNCT issue-76 57 13 budgeting budgeting NOUN issue-76 57 14 , , PUNCT issue-76 57 15 etc etc X issue-76 57 16 . . X issue-76 57 17 is be AUX issue-76 57 18 used use VERB issue-76 57 19 by by ADP issue-76 57 20 executives executive NOUN issue-76 57 21 and and CCONJ issue-76 57 22 its its PRON issue-76 57 23 employees employee NOUN issue-76 57 24 . . PUNCT issue-76 58 1 information information NOUN issue-76 58 2 they they PRON issue-76 58 3 need need VERB issue-76 58 4 to to PART issue-76 58 5 determine determine VERB issue-76 58 6 the the DET issue-76 58 7 strategy strategy NOUN issue-76 58 8 and and CCONJ issue-76 58 9 tactics tactic NOUN issue-76 58 10 of of ADP issue-76 58 11 business business NOUN issue-76 58 12 identify identify VERB issue-76 58 13 the the DET issue-76 58 14 main main ADJ issue-76 58 15 directions direction NOUN issue-76 58 16 of of ADP issue-76 58 17 the the DET issue-76 58 18 company company NOUN issue-76 58 19 , , PUNCT issue-76 58 20 its its PRON issue-76 58 21 strengths strength NOUN issue-76 58 22 and and CCONJ issue-76 58 23 weaknesses weakness NOUN issue-76 58 24 , , PUNCT issue-76 58 25 effectively effectively ADV issue-76 58 26 control control VERB issue-76 58 27 the the DET issue-76 58 28 activities activity NOUN issue-76 58 29 of of ADP issue-76 58 30 the the DET issue-76 58 31 company company NOUN issue-76 58 32 . . PUNCT issue-76 59 1 on on ADP issue-76 59 2 the the DET issue-76 59 3 basis basis NOUN issue-76 59 4 of of ADP issue-76 59 5 statements statement NOUN issue-76 59 6 they they PRON issue-76 59 7 determine determine VERB issue-76 59 8 the the DET issue-76 59 9 need need NOUN issue-76 59 10 for for ADP issue-76 59 11 financial financial ADJ issue-76 59 12 resources resource NOUN issue-76 59 13 , , PUNCT issue-76 59 14 assess assess VERB issue-76 59 15 the the DET issue-76 59 16 correctness correctness NOUN issue-76 59 17 taken take VERB issue-76 59 18 before before ADP issue-76 59 19 investment investment NOUN issue-76 59 20 decisions decision NOUN issue-76 59 21 and and CCONJ issue-76 59 22 capital capital NOUN issue-76 59 23 structure structure NOUN issue-76 59 24 efficiency efficiency NOUN issue-76 59 25 , , PUNCT issue-76 59 26 assess assess VERB issue-76 59 27 for for ADP issue-76 59 28 making make VERB issue-76 59 29 adjustments adjustment NOUN issue-76 59 30 to to ADP issue-76 59 31 the the DET issue-76 59 32 targets target NOUN issue-76 59 33 , , PUNCT issue-76 59 34 develop develop VERB issue-76 59 35 and and CCONJ issue-76 59 36 implement implement VERB issue-76 59 37 policies policy NOUN issue-76 59 38 dividends dividend NOUN issue-76 59 39 , , PUNCT issue-76 59 40 make make VERB issue-76 59 41 proposals proposal NOUN issue-76 59 42 for for ADP issue-76 59 43 restructuring restructure VERB issue-76 59 44 the the DET issue-76 59 45 company company NOUN issue-76 59 46 . . PUNCT issue-76 60 1 this this DET issue-76 60 2 group group NOUN issue-76 60 3 includes include VERB issue-76 60 4 professionals professional NOUN issue-76 60 5 who who PRON issue-76 60 6 are be AUX issue-76 60 7 agents agent NOUN issue-76 60 8 of of ADP issue-76 60 9 the the DET issue-76 60 10 owners owner NOUN issue-76 60 11 of of ADP issue-76 60 12 firms firm NOUN issue-76 60 13 and and CCONJ issue-76 60 14 achieve achieve VERB issue-76 60 15 their their PRON issue-76 60 16 goals goal NOUN issue-76 60 17 . . PUNCT issue-76 61 1 with with ADP issue-76 61 2 their their PRON issue-76 61 3 position position NOUN issue-76 61 4 accounting accounting NOUN issue-76 61 5 reporting reporting NOUN issue-76 61 6 system system NOUN issue-76 61 7 should should AUX issue-76 61 8 , , PUNCT issue-76 61 9 firstly firstly ADV issue-76 61 10 , , PUNCT issue-76 61 11 to to PART issue-76 61 12 enable enable VERB issue-76 61 13 control control NOUN issue-76 61 14 of of ADP issue-76 61 15 the the DET issue-76 61 16 daily daily ADJ issue-76 61 17 operations operation NOUN issue-76 61 18 , , PUNCT issue-76 61 19 and and CCONJ issue-76 61 20 secondly secondly ADV issue-76 61 21 , , PUNCT issue-76 61 22 to to PART issue-76 61 23 provide provide VERB issue-76 61 24 such such ADJ issue-76 61 25 data datum NOUN issue-76 61 26 , , PUNCT issue-76 61 27 which which PRON issue-76 61 28 could could AUX issue-76 61 29 report report VERB issue-76 61 30 to to ADP issue-76 61 31 the the DET issue-76 61 32 owners owner NOUN issue-76 61 33 of of ADP issue-76 61 34 performance performance NOUN issue-76 61 35 . . PUNCT issue-76 62 1 sometimes sometimes ADV issue-76 62 2 in in ADP issue-76 62 3 the the DET issue-76 62 4 economic economic ADJ issue-76 62 5 literature literature NOUN issue-76 62 6 to to ADP issue-76 62 7 internal internal ADJ issue-76 62 8 users user NOUN issue-76 62 9 are be AUX issue-76 62 10 also also ADV issue-76 62 11 owners owner NOUN issue-76 62 12 . . PUNCT issue-76 63 1 in in ADP issue-76 63 2 international international ADJ issue-76 63 3 practice practice NOUN issue-76 63 4 such such ADJ issue-76 63 5 interested interested ADJ issue-76 63 6 persons person NOUN issue-76 63 7 , , PUNCT issue-76 63 8 even even ADV issue-76 63 9 if if SCONJ issue-76 63 10 they they PRON issue-76 63 11 are be AUX issue-76 63 12 the the DET issue-76 63 13 owners owner NOUN issue-76 63 14 , , PUNCT issue-76 63 15 attributed attribute VERB issue-76 63 16 to to ADP issue-76 63 17 external external ADJ issue-76 63 18 users user NOUN issue-76 63 19 associated associate VERB issue-76 63 20 with with ADP issue-76 63 21 the the DET issue-76 63 22 use use NOUN issue-76 63 23 of of ADP issue-76 63 24 a a DET issue-76 63 25 basic basic ADJ issue-76 63 26 accounting accounting NOUN issue-76 63 27 principles principle NOUN issue-76 63 28     SPACE issue-76 63 29 – – PUNCT issue-76 63 30 the the DET issue-76 63 31 principle principle NOUN issue-76 63 32 of of ADP issue-76 63 33 autonomy autonomy NOUN issue-76 63 34 ( ( PUNCT issue-76 63 35 separation separation NOUN issue-76 63 36 of of ADP issue-76 63 37 property property NOUN issue-76 63 38 ) ) PUNCT issue-76 63 39 . . PUNCT issue-76 64 1 if if SCONJ issue-76 64 2 the the DET issue-76 64 3 owners owner NOUN issue-76 64 4 at at ADP issue-76 64 5 the the DET issue-76 64 6 same same ADJ issue-76 64 7 time time NOUN issue-76 64 8 performing perform VERB issue-76 64 9 administrative administrative ADJ issue-76 64 10 functions function NOUN issue-76 64 11 , , PUNCT issue-76 64 12 they they PRON issue-76 64 13 can can AUX issue-76 64 14 be be AUX issue-76 64 15 classified classify VERB issue-76 64 16 as as ADP issue-76 64 17 internal internal ADJ issue-76 64 18 users user NOUN issue-76 64 19 . . PUNCT issue-76 65 1 external external ADJ issue-76 65 2 users user NOUN issue-76 65 3 of of ADP issue-76 65 4 financial financial ADJ issue-76 65 5 statements statement NOUN issue-76 65 6 need need VERB issue-76 65 7 information information NOUN issue-76 65 8 about about ADP issue-76 65 9 the the DET issue-76 65 10 financial financial ADJ issue-76 65 11 condition condition NOUN issue-76 65 12 , , PUNCT issue-76 65 13 results result NOUN issue-76 65 14 of of ADP issue-76 65 15 operations operation NOUN issue-76 65 16 . . PUNCT issue-76 66 1 they they PRON issue-76 66 2 meet meet VERB issue-76 66 3 their their PRON issue-76 66 4 needs need NOUN issue-76 66 5 in in ADP issue-76 66 6 the the DET issue-76 66 7 following follow VERB issue-76 66 8 information information NOUN issue-76 66 9 : : PUNCT issue-76 66 10 baltic baltic PROPN issue-76 66 11 journal journal PROPN issue-76 66 12 of of ADP issue-76 66 13 economic economic ADJ issue-76 66 14 studies study NOUN issue-76 66 15 26 26 NUM issue-76 66 16 vol vol NOUN issue-76 66 17 . . PROPN issue-76 67 1 2 2 NUM issue-76 67 2 , , PUNCT issue-76 67 3 no no INTJ issue-76 67 4 . . NOUN issue-76 67 5 2 2 NUM issue-76 67 6 , , PUNCT issue-76 67 7 2016 2016 NUM issue-76 67 8 – – PUNCT issue-76 67 9 owners owner NOUN issue-76 67 10 who who PRON issue-76 67 11 have have AUX issue-76 67 12 transferred transfer VERB issue-76 67 13 their their PRON issue-76 67 14 assets asset NOUN issue-76 67 15 and and CCONJ issue-76 67 16 reinvested reinveste VERB issue-76 67 17 profit profit NOUN issue-76 67 18 economic economic ADJ issue-76 67 19 activity activity NOUN issue-76 67 20 , , PUNCT issue-76 67 21 interested interested ADJ issue-76 67 22 in in ADP issue-76 67 23 assessing assess VERB issue-76 67 24 the the DET issue-76 67 25 ability ability NOUN issue-76 67 26 of of ADP issue-76 67 27 the the DET issue-76 67 28 company company NOUN issue-76 67 29 to to PART issue-76 67 30 increase increase VERB issue-76 67 31 equity equity NOUN issue-76 67 32 and and CCONJ issue-76 67 33 dividends dividend NOUN issue-76 67 34 ; ; PUNCT issue-76 67 35 – – PUNCT issue-76 67 36 shareholders shareholder NOUN issue-76 67 37 should should AUX issue-76 67 38 know know VERB issue-76 67 39 whether whether SCONJ issue-76 67 40 they they PRON issue-76 67 41 will will AUX issue-76 67 42 receive receive VERB issue-76 67 43 dividends dividend NOUN issue-76 67 44 and and CCONJ issue-76 67 45 when when SCONJ issue-76 67 46 they they PRON issue-76 67 47 should should AUX issue-76 67 48 buy buy VERB issue-76 67 49 or or CCONJ issue-76 67 50 sell sell VERB issue-76 67 51 shares share NOUN issue-76 67 52 ; ; PUNCT issue-76 67 53 – – PUNCT issue-76 67 54 lenders lender NOUN issue-76 67 55 are be AUX issue-76 67 56 interested interested ADJ issue-76 67 57 in in ADP issue-76 67 58 information information NOUN issue-76 67 59 that that PRON issue-76 67 60 enables enable VERB issue-76 67 61 them they PRON issue-76 67 62 to to PART issue-76 67 63 determine determine VERB issue-76 67 64 whether whether SCONJ issue-76 67 65 their their PRON issue-76 67 66 loans loan NOUN issue-76 67 67 and and CCONJ issue-76 67 68 interest interest NOUN issue-76 67 69 paid pay VERB issue-76 67 70 on on ADP issue-76 67 71 time time NOUN issue-76 67 72 and and CCONJ issue-76 67 73 in in ADP issue-76 67 74 full full ADJ issue-76 67 75 , , PUNCT issue-76 67 76 assess assess VERB issue-76 67 77 the the DET issue-76 67 78 feasibility feasibility NOUN issue-76 67 79 of of ADP issue-76 67 80 the the DET issue-76 67 81 loan loan NOUN issue-76 67 82 or or CCONJ issue-76 67 83 extension extension NOUN issue-76 67 84 of of ADP issue-76 67 85 the the DET issue-76 67 86 term term NOUN issue-76 67 87 of of ADP issue-76 67 88 the the DET issue-76 67 89 loan loan NOUN issue-76 67 90 , , PUNCT issue-76 67 91 to to PART issue-76 67 92 determine determine VERB issue-76 67 93 the the DET issue-76 67 94 conditions condition NOUN issue-76 67 95 of of ADP issue-76 67 96 credit credit NOUN issue-76 67 97 and and CCONJ issue-76 67 98 guarantees guarantee NOUN issue-76 67 99 on on ADP issue-76 67 100 loans loan NOUN issue-76 67 101 ; ; PUNCT issue-76 67 102 – – PUNCT issue-76 67 103 trade trade NOUN issue-76 67 104 unions union NOUN issue-76 67 105 are be AUX issue-76 67 106 interested interested ADJ issue-76 67 107 in in ADP issue-76 67 108 the the DET issue-76 67 109 financial financial ADJ issue-76 67 110 statements statement NOUN issue-76 67 111 for for AUX issue-76 67 112 identify identify VERB issue-76 67 113 opportunities opportunity NOUN issue-76 67 114 for for ADP issue-76 67 115 increasing increase VERB issue-76 67 116 the the DET issue-76 67 117 wages wage NOUN issue-76 67 118 of of ADP issue-76 67 119 workers worker NOUN issue-76 67 120 in in ADP issue-76 67 121 the the DET issue-76 67 122 renewal renewal NOUN issue-76 67 123 of of ADP issue-76 67 124 contracts contract NOUN issue-76 67 125 and and CCONJ issue-76 67 126 labor labor NOUN issue-76 67 127 agreements agreement NOUN issue-76 67 128 in in ADP issue-76 67 129 the the DET issue-76 67 130 next next ADJ issue-76 67 131 reporting reporting NOUN issue-76 67 132 period period NOUN issue-76 67 133 ; ; PUNCT issue-76 67 134 – – PUNCT issue-76 67 135 tax tax NOUN issue-76 67 136 examines examine VERB issue-76 67 137 financial financial ADJ issue-76 67 138 statements statement NOUN issue-76 67 139 to to PART issue-76 67 140 assess assess VERB issue-76 67 141 the the DET issue-76 67 142 tax tax NOUN issue-76 67 143 ability ability NOUN issue-76 67 144 of of ADP issue-76 67 145 firm firm NOUN issue-76 67 146 ’s ’s PART issue-76 67 147 accuracy accuracy NOUN issue-76 67 148 of of ADP issue-76 67 149 the the DET issue-76 67 150 calculation calculation NOUN issue-76 67 151 of of ADP issue-76 67 152 income income NOUN issue-76 67 153 taxes taxis NOUN issue-76 67 154 and and CCONJ issue-76 67 155 other other ADJ issue-76 67 156 payments payment NOUN issue-76 67 157 ; ; PUNCT issue-76 67 158 – – PUNCT issue-76 67 159 government government NOUN issue-76 67 160 agencies agency NOUN issue-76 67 161 need need VERB issue-76 67 162 information information NOUN issue-76 67 163 in in ADP issue-76 67 164 order order NOUN issue-76 67 165 to to PART issue-76 67 166 regulate regulate VERB issue-76 67 167 ( ( PUNCT issue-76 67 168 within within ADP issue-76 67 169 its its PRON issue-76 67 170 competence competence NOUN issue-76 67 171 ) ) PUNCT issue-76 67 172 of of ADP issue-76 67 173 the the DET issue-76 67 174 company company NOUN issue-76 67 175 , , PUNCT issue-76 67 176 determine determine VERB issue-76 67 177 tax tax NOUN issue-76 67 178 policy policy NOUN issue-76 67 179 , , PUNCT issue-76 67 180 use use VERB issue-76 67 181 it it PRON issue-76 67 182 as as ADP issue-76 67 183 the the DET issue-76 67 184 basis basis NOUN issue-76 67 185 of of ADP issue-76 67 186 statistical statistical ADJ issue-76 67 187 data datum NOUN issue-76 67 188 by by ADP issue-76 67 189 sector sector NOUN issue-76 67 190 for for ADP issue-76 67 191 the the DET issue-76 67 192 analysis analysis NOUN issue-76 67 193 and and CCONJ issue-76 67 194 assessment assessment NOUN issue-76 67 195 of of ADP issue-76 67 196 economic economic ADJ issue-76 67 197 conditions condition NOUN issue-76 67 198 in in ADP issue-76 67 199 a a DET issue-76 67 200 particular particular ADJ issue-76 67 201 area area NOUN issue-76 67 202 ( ( PUNCT issue-76 67 203 veruga veruga ADJ issue-76 67 204 , , PUNCT issue-76 67 205 2005 2005 NUM issue-76 67 206 ) ) PUNCT issue-76 67 207 . . PUNCT issue-76 68 1 external external ADJ issue-76 68 2 users user NOUN issue-76 68 3 operate operate VERB issue-76 68 4 outside outside ADP issue-76 68 5 a a DET issue-76 68 6 company company NOUN issue-76 68 7 . . PUNCT issue-76 69 1 they they PRON issue-76 69 2 can can AUX issue-76 69 3 be be AUX issue-76 69 4 divided divide VERB issue-76 69 5 into into ADP issue-76 69 6 two two NUM issue-76 69 7 groups group NOUN issue-76 69 8 : : PUNCT issue-76 69 9 those those PRON issue-76 69 10 with with ADP issue-76 69 11 no no DET issue-76 69 12 financial financial ADJ issue-76 69 13 interest interest NOUN issue-76 69 14 and and CCONJ issue-76 69 15 with with ADP issue-76 69 16 financial financial ADJ issue-76 69 17 interest interest NOUN issue-76 69 18 . . PUNCT issue-76 70 1 financial financial ADJ issue-76 70 2 interest interest NOUN issue-76 70 3 of of ADP issue-76 70 4 external external ADJ issue-76 70 5 users user NOUN issue-76 70 6 may may AUX issue-76 70 7 be be AUX issue-76 70 8 direct direct ADJ issue-76 70 9 or or CCONJ issue-76 70 10 indirect indirect ADJ issue-76 70 11 . . PUNCT issue-76 71 1 direct direct ADJ issue-76 71 2 interest interest NOUN issue-76 71 3 manifested manifest VERB issue-76 71 4 in in ADP issue-76 71 5 user user NOUN issue-76 71 6 interest interest NOUN issue-76 71 7 in in ADP issue-76 71 8 the the DET issue-76 71 9 performance performance NOUN issue-76 71 10 of of ADP issue-76 71 11 the the DET issue-76 71 12 economic economic ADJ issue-76 71 13 entity entity NOUN issue-76 71 14 . . PUNCT issue-76 72 1 indirect indirect ADJ issue-76 72 2 interest interest NOUN issue-76 72 3 has have VERB issue-76 72 4 less less ADJ issue-76 72 5 to to PART issue-76 72 6 do do VERB issue-76 72 7 with with ADP issue-76 72 8 interest interest NOUN issue-76 72 9 in in ADP issue-76 72 10 the the DET issue-76 72 11 effective effective ADJ issue-76 72 12 operation operation NOUN issue-76 72 13 of of ADP issue-76 72 14 the the DET issue-76 72 15 company company NOUN issue-76 72 16 as as ADP issue-76 72 17 of of ADP issue-76 72 18 the the DET issue-76 72 19 existence existence NOUN issue-76 72 20 of of ADP issue-76 72 21 this this DET issue-76 72 22 organization organization NOUN issue-76 72 23 and and CCONJ issue-76 72 24 the the DET issue-76 72 25 existence existence NOUN issue-76 72 26 of of ADP issue-76 72 27 the the DET issue-76 72 28 possibility possibility NOUN issue-76 72 29 of of ADP issue-76 72 30 extending extend VERB issue-76 72 31 its its PRON issue-76 72 32 activities activity NOUN issue-76 72 33 in in ADP issue-76 72 34 the the DET issue-76 72 35 future future NOUN issue-76 72 36 . . PUNCT issue-76 73 1 users user NOUN issue-76 73 2 with with ADP issue-76 73 3 a a DET issue-76 73 4 direct direct ADJ issue-76 73 5 financial financial ADJ issue-76 73 6 interest interest NOUN issue-76 73 7     SPACE issue-76 73 8 – – PUNCT issue-76 73 9 owners owner NOUN issue-76 73 10 , , PUNCT issue-76 73 11 current current ADJ issue-76 73 12 and and CCONJ issue-76 73 13 potential potential ADJ issue-76 73 14 investors investor NOUN issue-76 73 15 , , PUNCT issue-76 73 16 lenders lender NOUN issue-76 73 17 and and CCONJ issue-76 73 18 banks bank NOUN issue-76 73 19 that that PRON issue-76 73 20 provide provide VERB issue-76 73 21 credit credit NOUN issue-76 73 22 , , PUNCT issue-76 73 23 suppliers supplier NOUN issue-76 73 24 and and CCONJ issue-76 73 25 others other NOUN issue-76 73 26 . . PUNCT issue-76 74 1 owners owner NOUN issue-76 74 2 and and CCONJ issue-76 74 3 investors investor NOUN issue-76 74 4 who who PRON issue-76 74 5 invest invest VERB issue-76 74 6 in in ADP issue-76 74 7 their their PRON issue-76 74 8 venture venture NOUN issue-76 74 9 capital capital NOUN issue-76 74 10 , , PUNCT issue-76 74 11 accounting accounting NOUN issue-76 74 12 statements statement NOUN issue-76 74 13 needed need VERB issue-76 74 14 to to PART issue-76 74 15 assess assess VERB issue-76 74 16 the the DET issue-76 74 17 ability ability NOUN issue-76 74 18 of of ADP issue-76 74 19 the the DET issue-76 74 20 enterprise enterprise NOUN issue-76 74 21 to to PART issue-76 74 22 pay pay VERB issue-76 74 23 dividends dividend NOUN issue-76 74 24 , , PUNCT issue-76 74 25 to to PART issue-76 74 26 assess assess VERB issue-76 74 27 the the DET issue-76 74 28 risk risk NOUN issue-76 74 29 associated associate VERB issue-76 74 30 with with ADP issue-76 74 31 investing invest VERB issue-76 74 32 capital capital NOUN issue-76 74 33 . . PUNCT issue-76 75 1 suppliers supplier NOUN issue-76 75 2 and and CCONJ issue-76 75 3 contractors contractor NOUN issue-76 75 4 interested interested ADJ issue-76 75 5 in in ADP issue-76 75 6 the the DET issue-76 75 7 timely timely ADJ issue-76 75 8 payment payment NOUN issue-76 75 9 of of ADP issue-76 75 10 obligations obligation NOUN issue-76 75 11 , , PUNCT issue-76 75 12 the the DET issue-76 75 13 provider provider NOUN issue-76 75 14 closely closely ADV issue-76 75 15 linked link VERB issue-76 75 16 with with ADP issue-76 75 17 the the DET issue-76 75 18 client client NOUN issue-76 75 19 , , PUNCT issue-76 75 20 the the PRON issue-76 75 21 more more ADV issue-76 75 22 closely closely ADV issue-76 75 23 it it PRON issue-76 75 24 will will AUX issue-76 75 25 follow follow VERB issue-76 75 26 its its PRON issue-76 75 27 financial financial ADJ issue-76 75 28 situation situation NOUN issue-76 75 29 . . PUNCT issue-76 76 1 indirect indirect ADJ issue-76 76 2 financial financial ADJ issue-76 76 3 interest interest NOUN issue-76 76 4 users user NOUN issue-76 76 5     SPACE issue-76 76 6 – – PUNCT issue-76 76 7 financial financial ADJ issue-76 76 8 bodies body NOUN issue-76 76 9 , , PUNCT issue-76 76 10 serving serve VERB issue-76 76 11 banks bank NOUN issue-76 76 12 , , PUNCT issue-76 76 13 government government NOUN issue-76 76 14 agencies agency NOUN issue-76 76 15 , , PUNCT issue-76 76 16 trade trade NOUN issue-76 76 17 unions union NOUN issue-76 76 18 , , PUNCT issue-76 76 19 insurance insurance NOUN issue-76 76 20 companies company NOUN issue-76 76 21 and and CCONJ issue-76 76 22 customers customer NOUN issue-76 76 23 . . PUNCT issue-76 77 1 financial financial ADJ issue-76 77 2 authorities authority NOUN issue-76 77 3 and and CCONJ issue-76 77 4 government government NOUN issue-76 77 5 agencies agency NOUN issue-76 77 6 reporting report VERB issue-76 77 7 information information NOUN issue-76 77 8 needed need VERB issue-76 77 9 to to PART issue-76 77 10 control control VERB issue-76 77 11 the the DET issue-76 77 12 flow flow NOUN issue-76 77 13 of of ADP issue-76 77 14 funds fund NOUN issue-76 77 15 to to ADP issue-76 77 16 state state NOUN issue-76 77 17 and and CCONJ issue-76 77 18 local local ADJ issue-76 77 19 budgets budget NOUN issue-76 77 20 , , PUNCT issue-76 77 21 correct correct ADJ issue-76 77 22 financial financial ADJ issue-76 77 23 policy policy NOUN issue-76 77 24 through through ADP issue-76 77 25 the the DET issue-76 77 26 tax tax NOUN issue-76 77 27 system system NOUN issue-76 77 28 . . PUNCT issue-76 78 1 audit audit NOUN issue-76 78 2 firms firm NOUN issue-76 78 3 use use VERB issue-76 78 4 accounting accounting NOUN issue-76 78 5 data datum NOUN issue-76 78 6 to to PART issue-76 78 7 confirm confirm VERB issue-76 78 8 the the DET issue-76 78 9 degree degree NOUN issue-76 78 10 of of ADP issue-76 78 11 reliability reliability NOUN issue-76 78 12 of of ADP issue-76 78 13 reporting reporting NOUN issue-76 78 14 and and CCONJ issue-76 78 15 compliance compliance NOUN issue-76 78 16 with with ADP issue-76 78 17 accounting accounting NOUN issue-76 78 18 procedure procedure NOUN issue-76 78 19 legal legal ADJ issue-76 78 20 requirements requirement NOUN issue-76 78 21 . . PUNCT issue-76 79 1 but but CCONJ issue-76 79 2 since since SCONJ issue-76 79 3 the the DET issue-76 79 4 inspection inspection NOUN issue-76 79 5 services service NOUN issue-76 79 6 , , PUNCT issue-76 79 7 company company NOUN issue-76 79 8 pays pay VERB issue-76 79 9 client client NOUN issue-76 79 10 auditors auditor NOUN issue-76 79 11 assigned assign VERB issue-76 79 12 to to ADP issue-76 79 13 user user NOUN issue-76 79 14 groups group NOUN issue-76 79 15 that that PRON issue-76 79 16 have have VERB issue-76 79 17 an an DET issue-76 79 18 indirect indirect ADJ issue-76 79 19 financial financial ADJ issue-76 79 20 interest interest NOUN issue-76 79 21 in in ADP issue-76 79 22 the the DET issue-76 79 23 results result NOUN issue-76 79 24 of of ADP issue-76 79 25 the the DET issue-76 79 26 company company NOUN issue-76 79 27 . . PUNCT issue-76 80 1 to to ADP issue-76 80 2 non non ADJ issue-76 80 3 - - ADJ issue-76 80 4 financial financial ADJ issue-76 80 5 interest interest NOUN issue-76 80 6 attributed attribute VERB issue-76 80 7 statistics statistic NOUN issue-76 80 8 agencies agency NOUN issue-76 80 9 , , PUNCT issue-76 80 10 arbitration arbitration NOUN issue-76 80 11 , , PUNCT issue-76 80 12 and and CCONJ issue-76 80 13 law law NOUN issue-76 80 14 enforcement enforcement NOUN issue-76 80 15 . . PUNCT issue-76 81 1 members member NOUN issue-76 81 2 of of ADP issue-76 81 3 this this DET issue-76 81 4 group group NOUN issue-76 81 5 report report NOUN issue-76 81 6 information information NOUN issue-76 81 7 or or CCONJ issue-76 81 8 interest interest NOUN issue-76 81 9 in in ADP issue-76 81 10 terms term NOUN issue-76 81 11 of of ADP issue-76 81 12 checking check VERB issue-76 81 13 the the DET issue-76 81 14 legality legality NOUN issue-76 81 15 of of ADP issue-76 81 16 the the DET issue-76 81 17 transactions transaction NOUN issue-76 81 18 ( ( PUNCT issue-76 81 19 arbitration arbitration NOUN issue-76 81 20 , , PUNCT issue-76 81 21 law law NOUN issue-76 81 22 enforcement enforcement NOUN issue-76 81 23 ) ) PUNCT issue-76 81 24 or or CCONJ issue-76 81 25 in in ADP issue-76 81 26 terms term NOUN issue-76 81 27 of of ADP issue-76 81 28 statistical statistical ADJ issue-76 81 29 information information NOUN issue-76 81 30 for for ADP issue-76 81 31 microanalysis microanalysis NOUN issue-76 81 32 ( ( PUNCT issue-76 81 33 statistics statistic NOUN issue-76 81 34 agencies agency NOUN issue-76 81 35 ) ) PUNCT issue-76 81 36 . . PUNCT issue-76 82 1 basically basically ADV issue-76 82 2 they they PRON issue-76 82 3 are be AUX issue-76 82 4 interested interested ADJ issue-76 82 5 in in ADP issue-76 82 6 reporting report VERB issue-76 82 7 form form NOUN issue-76 82 8 as as ADP issue-76 82 9 an an DET issue-76 82 10 information information NOUN issue-76 82 11 unit unit NOUN issue-76 82 12 , , PUNCT issue-76 82 13 but but CCONJ issue-76 82 14 not not PART issue-76 82 15 its its PRON issue-76 82 16 contents content NOUN issue-76 82 17 ( ( PUNCT issue-76 82 18 kindracka kindracka NOUN issue-76 82 19 , , PUNCT issue-76 82 20 2011 2011 NUM issue-76 82 21 ) ) PUNCT issue-76 82 22 . . PUNCT issue-76 83 1 information information NOUN issue-76 83 2 needs need NOUN issue-76 83 3 of of ADP issue-76 83 4 these these DET issue-76 83 5 groups group NOUN issue-76 83 6 are be AUX issue-76 83 7 significantly significantly ADV issue-76 83 8 different different ADJ issue-76 83 9 , , PUNCT issue-76 83 10 and and CCONJ issue-76 83 11 they they PRON issue-76 83 12 have have VERB issue-76 83 13 different different ADJ issue-76 83 14 information information NOUN issue-76 83 15 possibilities possibility NOUN issue-76 83 16 . . PUNCT issue-76 84 1 separated separate VERB issue-76 84 2 unlawful unlawful ADJ issue-76 84 3 user user NOUN issue-76 84 4 group group NOUN issue-76 84 5 in in ADP issue-76 84 6 its its PRON issue-76 84 7 capabilities capability NOUN issue-76 84 8 from from ADP issue-76 84 9 the the DET issue-76 84 10 perspective perspective NOUN issue-76 84 11 of of ADP issue-76 84 12 availability availability NOUN issue-76 84 13 of of ADP issue-76 84 14 information information NOUN issue-76 84 15 sources source NOUN issue-76 84 16 . . PUNCT issue-76 85 1 thus thus ADV issue-76 85 2 , , PUNCT issue-76 85 3 domestic domestic ADJ issue-76 85 4 users user NOUN issue-76 85 5 in in ADP issue-76 85 6 the the DET issue-76 85 7 decision decision NOUN issue-76 85 8 - - PUNCT issue-76 85 9 making make VERB issue-76 85 10 analyze analyze NOUN issue-76 85 11 data datum NOUN issue-76 85 12 not not PART issue-76 85 13 only only ADV issue-76 85 14 financial financial ADJ issue-76 85 15 but but CCONJ issue-76 85 16 also also ADV issue-76 85 17 administrative administrative ADJ issue-76 85 18 account account NOUN issue-76 85 19 and and CCONJ issue-76 85 20 have have VERB issue-76 85 21 access access NOUN issue-76 85 22 to to ADP issue-76 85 23 all all DET issue-76 85 24 relevant relevant ADJ issue-76 85 25 information information NOUN issue-76 85 26 that that PRON issue-76 85 27 details detail VERB issue-76 85 28 the the DET issue-76 85 29 processes process NOUN issue-76 85 30 occurring occur VERB issue-76 85 31 in in ADP issue-76 85 32 the the DET issue-76 85 33 enterprise enterprise NOUN issue-76 85 34 . . PUNCT issue-76 86 1 external external ADJ issue-76 86 2 users user NOUN issue-76 86 3 are be AUX issue-76 86 4 able able ADJ issue-76 86 5 to to PART issue-76 86 6 assess assess VERB issue-76 86 7 the the DET issue-76 86 8 situation situation NOUN issue-76 86 9 at at ADP issue-76 86 10 the the DET issue-76 86 11 plant plant NOUN issue-76 86 12 using use VERB issue-76 86 13 only only ADV issue-76 86 14 usually usually ADV issue-76 86 15 financial financial ADJ issue-76 86 16 statements statement NOUN issue-76 86 17 . . PUNCT issue-76 87 1 ambiguous ambiguous ADJ issue-76 87 2 solve solve VERB issue-76 87 3 the the DET issue-76 87 4 problem problem NOUN issue-76 87 5 selection selection NOUN issue-76 87 6 the the DET issue-76 87 7 main main ADJ issue-76 87 8 use use NOUN issue-76 87 9 of of ADP issue-76 87 10 accounting accounting NOUN issue-76 87 11 statements statement NOUN issue-76 87 12 . . PUNCT issue-76 88 1 so so ADV issue-76 88 2 , , PUNCT issue-76 88 3 is be AUX issue-76 88 4 that that SCONJ issue-76 88 5 a a DET issue-76 88 6 common common ADJ issue-76 88 7 set set NOUN issue-76 88 8 of of ADP issue-76 88 9 individuals individual NOUN issue-76 88 10 who who PRON issue-76 88 11 are be AUX issue-76 88 12 related relate VERB issue-76 88 13 to to ADP issue-76 88 14 a a DET issue-76 88 15 particular particular ADJ issue-76 88 16 company company NOUN issue-76 88 17 , , PUNCT issue-76 88 18 the the DET issue-76 88 19 main main ADJ issue-76 88 20 role role NOUN issue-76 88 21 played play VERB issue-76 88 22 by by ADP issue-76 88 23 the the DET issue-76 88 24 owners owner NOUN issue-76 88 25 who who PRON issue-76 88 26 provided provide VERB issue-76 88 27 financial financial ADJ issue-76 88 28 resources resource NOUN issue-76 88 29 in in ADP issue-76 88 30 creating create VERB issue-76 88 31 the the DET issue-76 88 32 company company NOUN issue-76 88 33 and and CCONJ issue-76 88 34 continue continue VERB issue-76 88 35 to to PART issue-76 88 36 hold hold VERB issue-76 88 37 it it PRON issue-76 88 38 their their PRON issue-76 88 39 capital capital NOUN issue-76 88 40 , , PUNCT issue-76 88 41 they they PRON issue-76 88 42 determine determine VERB issue-76 88 43 the the DET issue-76 88 44 fate fate NOUN issue-76 88 45 of of ADP issue-76 88 46 the the DET issue-76 88 47 company company NOUN issue-76 88 48 as as ADP issue-76 88 49 an an DET issue-76 88 50 independent independent ADJ issue-76 88 51 entity entity NOUN issue-76 88 52 ( ( PUNCT issue-76 88 53 golcova golcova PROPN issue-76 88 54 , , PUNCT issue-76 88 55 glikus glikus NOUN issue-76 88 56 , , PUNCT issue-76 88 57 2004 2004 NUM issue-76 88 58 ) ) PUNCT issue-76 88 59 . . PUNCT issue-76 89 1 in in ADP issue-76 89 2 our our PRON issue-76 89 3 opinion opinion NOUN issue-76 89 4 , , PUNCT issue-76 89 5 other other ADJ issue-76 89 6 external external ADJ issue-76 89 7 users user NOUN issue-76 89 8 with with ADP issue-76 89 9 a a DET issue-76 89 10 direct direct ADJ issue-76 89 11 financial financial ADJ issue-76 89 12 interest interest NOUN issue-76 89 13 have have VERB issue-76 89 14 the the DET issue-76 89 15 same same ADJ issue-76 89 16 leverage leverage NOUN issue-76 89 17 , , PUNCT issue-76 89 18 for for ADP issue-76 89 19 example example NOUN issue-76 89 20 , , PUNCT issue-76 89 21 creditors creditor NOUN issue-76 89 22 may may AUX issue-76 89 23 file file VERB issue-76 89 24 a a DET issue-76 89 25 lawsuit lawsuit NOUN issue-76 89 26 on on ADP issue-76 89 27 the the DET issue-76 89 28 recognition recognition NOUN issue-76 89 29 of of ADP issue-76 89 30 the the DET issue-76 89 31 company company NOUN issue-76 89 32 insolvent insolvent ADJ issue-76 89 33 and and CCONJ issue-76 89 34 the the DET issue-76 89 35 owners owner NOUN issue-76 89 36 desire desire VERB issue-76 89 37 to to PART issue-76 89 38 « « PUNCT issue-76 89 39 keep keep VERB issue-76 89 40 the the DET issue-76 89 41 company company NOUN issue-76 89 42 afloat afloat ADV issue-76 89 43 » » PUNCT issue-76 89 44 can can AUX issue-76 89 45 not not PART issue-76 89 46 give give VERB issue-76 89 47 the the DET issue-76 89 48 necessary necessary ADJ issue-76 89 49 results result NOUN issue-76 89 50 . . PUNCT issue-76 90 1 thus thus ADV issue-76 90 2 , , PUNCT issue-76 90 3 the the DET issue-76 90 4 system system NOUN issue-76 90 5 of of ADP issue-76 90 6 accounting accounting NOUN issue-76 90 7 and and CCONJ issue-76 90 8 reporting reporting NOUN issue-76 90 9 , , PUNCT issue-76 90 10 which which PRON issue-76 90 11 is be AUX issue-76 90 12 formed form VERB issue-76 90 13 on on ADP issue-76 90 14 its its PRON issue-76 90 15 basis basis NOUN issue-76 90 16 , , PUNCT issue-76 90 17 should should AUX issue-76 90 18 be be AUX issue-76 90 19 organized organize VERB issue-76 90 20 so so SCONJ issue-76 90 21 those those PRON issue-76 90 22 especially especially ADV issue-76 90 23 meet meet VERB issue-76 90 24 the the DET issue-76 90 25 needs need NOUN issue-76 90 26 of of ADP issue-76 90 27 users user NOUN issue-76 90 28 with with ADP issue-76 90 29 a a DET issue-76 90 30 direct direct ADJ issue-76 90 31 financial financial ADJ issue-76 90 32 interest interest NOUN issue-76 90 33 . . PUNCT issue-76 91 1 in in ADP issue-76 91 2 addition addition NOUN issue-76 91 3 , , PUNCT issue-76 91 4 because because SCONJ issue-76 91 5 the the DET issue-76 91 6 company company NOUN issue-76 91 7 can can AUX issue-76 91 8 not not PART issue-76 91 9 do do VERB issue-76 91 10 without without ADP issue-76 91 11 interest interest NOUN issue-76 91 12 in in ADP issue-76 91 13 the the DET issue-76 91 14 activities activity NOUN issue-76 91 15 of of ADP issue-76 91 16 other other ADJ issue-76 91 17 actors actor NOUN issue-76 91 18 ( ( PUNCT issue-76 91 19 who who PRON issue-76 91 20 have have VERB issue-76 91 21 little little ADJ issue-76 91 22 financial financial ADJ issue-76 91 23 interest interest NOUN issue-76 91 24 ) ) PUNCT issue-76 91 25 reporting reporting NOUN issue-76 91 26 , , PUNCT issue-76 91 27 where where SCONJ issue-76 91 28 possible possible ADJ issue-76 91 29 , , PUNCT issue-76 91 30 and and CCONJ issue-76 91 31 should should AUX issue-76 91 32 provide provide VERB issue-76 91 33 them they PRON issue-76 91 34 sufficient sufficient ADJ issue-76 91 35 volume volume NOUN issue-76 91 36 of of ADP issue-76 91 37 informative informative ADJ issue-76 91 38 information information NOUN issue-76 91 39 . . PUNCT issue-76 92 1 depending depend VERB issue-76 92 2 on on ADP issue-76 92 3 which which PRON issue-76 92 4 user user NOUN issue-76 92 5 group group NOUN issue-76 92 6 predominating predominate VERB issue-76 92 7 in in ADP issue-76 92 8 a a DET issue-76 92 9 particular particular ADJ issue-76 92 10 country country NOUN issue-76 92 11 , , PUNCT issue-76 92 12 formed form VERB issue-76 92 13 a a DET issue-76 92 14 model model NOUN issue-76 92 15 of of ADP issue-76 92 16 corporate corporate ADJ issue-76 92 17 governance governance NOUN issue-76 92 18 or or CCONJ issue-76 92 19 focused focus VERB issue-76 92 20 on on ADP issue-76 92 21 the the DET issue-76 92 22 needs need NOUN issue-76 92 23 of of ADP issue-76 92 24 all all DET issue-76 92 25 stakeholders stakeholder NOUN issue-76 92 26 ( ( PUNCT issue-76 92 27 within within ADP issue-76 92 28 the the DET issue-76 92 29 continental continental ADJ issue-76 92 30 law law NOUN issue-76 92 31 ) ) PUNCT issue-76 92 32 or or CCONJ issue-76 92 33 its its PRON issue-76 92 34 shareholders shareholder NOUN issue-76 92 35 ( ( PUNCT issue-76 92 36 under under ADP issue-76 92 37 common common ADJ issue-76 92 38 law law NOUN issue-76 92 39 ) ) PUNCT issue-76 92 40 ( ( PUNCT issue-76 92 41 syk syk NOUN issue-76 92 42 , , PUNCT issue-76 92 43 2008 2008 NUM issue-76 92 44 ) ) PUNCT issue-76 92 45 . . PUNCT issue-76 93 1 according accord VERB issue-76 93 2 to to ADP issue-76 93 3 the the DET issue-76 93 4 sfac sfac NOUN issue-76 93 5 № № SYM issue-76 93 6 1 1 NUM issue-76 93 7 « « NOUN issue-76 93 8 objectives objective NOUN issue-76 93 9 of of ADP issue-76 93 10 financial financial ADJ issue-76 93 11 reporting reporting NOUN issue-76 93 12 by by ADP issue-76 93 13 business business NOUN issue-76 93 14 enterprises enterprise NOUN issue-76 93 15 » » PUNCT issue-76 93 16 approved approve VERB issue-76 93 17 by by ADP issue-76 93 18 the the DET issue-76 93 19 us us PROPN issue-76 93 20 financial financial PROPN issue-76 93 21 accounting accounting PROPN issue-76 93 22 standard standard PROPN issue-76 93 23 board board PROPN issue-76 93 24 ( ( PUNCT issue-76 93 25 fasb fasb PROPN issue-76 93 26 ) ) PUNCT issue-76 93 27 , , PUNCT issue-76 93 28 belongs belong VERB issue-76 93 29 to to ADP issue-76 93 30 the the DET issue-76 93 31 main main ADJ issue-76 93 32 user user NOUN issue-76 93 33 group group NOUN issue-76 93 34 of of ADP issue-76 93 35 persons person NOUN issue-76 93 36 « « PUNCT issue-76 93 37 have have AUX issue-76 93 38 no no DET issue-76 93 39 authority authority NOUN issue-76 93 40 to to PART issue-76 93 41 demand demand VERB issue-76 93 42 ( ( PUNCT issue-76 93 43 the the DET issue-76 93 44 company company NOUN issue-76 93 45 ) ) PUNCT issue-76 93 46 information information NOUN issue-76 93 47 they they PRON issue-76 93 48 need need VERB issue-76 93 49 and and CCONJ issue-76 93 50 to to PART issue-76 93 51 rely rely VERB issue-76 93 52 on on ADP issue-76 93 53 the the DET issue-76 93 54 information information NOUN issue-76 93 55 that that PRON issue-76 93 56 reveals reveal VERB issue-76 93 57 the the DET issue-76 93 58 company company NOUN issue-76 93 59 » » VERB issue-76 93 60 . . PUNCT issue-76 94 1 it it PRON issue-76 94 2 is be AUX issue-76 94 3 assumed assume VERB issue-76 94 4 that that SCONJ issue-76 94 5 these these DET issue-76 94 6 persons person NOUN issue-76 94 7 have have VERB issue-76 94 8 sufficient sufficient ADJ issue-76 94 9 competence competence NOUN issue-76 94 10 that that PRON issue-76 94 11 makes make VERB issue-76 94 12 decisions decision NOUN issue-76 94 13 in in ADP issue-76 94 14 their their PRON issue-76 94 15 interests interest NOUN issue-76 94 16 , , PUNCT issue-76 94 17 based base VERB issue-76 94 18 on on ADP issue-76 94 19 the the DET issue-76 94 20 information information NOUN issue-76 94 21 received receive VERB issue-76 94 22 . . PUNCT issue-76 95 1 fasb fasb PROPN issue-76 95 2 expands expand VERB issue-76 95 3 the the DET issue-76 95 4 range range NOUN issue-76 95 5 of of ADP issue-76 95 6 stakeholders stakeholder NOUN issue-76 95 7 as as ADV issue-76 95 8 much much ADV issue-76 95 9 as as ADP issue-76 95 10 possible possible ADJ issue-76 95 11 with with ADP issue-76 95 12 the the DET issue-76 95 13 opportunity opportunity NOUN issue-76 95 14 to to PART issue-76 95 15 influence influence VERB issue-76 95 16 the the DET issue-76 95 17 qualitative qualitative ADJ issue-76 95 18 characteristics characteristic NOUN issue-76 95 19 of of ADP issue-76 95 20 financial financial ADJ issue-76 95 21 reporting reporting NOUN issue-76 95 22 ( ( PUNCT issue-76 95 23 sinelnikova sinelnikova PROPN issue-76 95 24 , , PUNCT issue-76 95 25 2012 2012 NUM issue-76 95 26 ) ) PUNCT issue-76 95 27 . . PUNCT issue-76 96 1 axiom axiom NOUN issue-76 96 2 formation formation NOUN issue-76 96 3 of of ADP issue-76 96 4 indicators indicator NOUN issue-76 96 5 of of ADP issue-76 96 6 financial financial ADJ issue-76 96 7 statements statement NOUN issue-76 96 8 is be AUX issue-76 96 9 the the DET issue-76 96 10 authenticity authenticity NOUN issue-76 96 11 of of ADP issue-76 96 12 their their PRON issue-76 96 13 values value NOUN issue-76 96 14 . . PUNCT issue-76 97 1 given give VERB issue-76 97 2 the the DET issue-76 97 3 characteristics characteristic NOUN issue-76 97 4 of of ADP issue-76 97 5 modern modern ADJ issue-76 97 6 enterprises enterprise NOUN issue-76 97 7 in in ADP issue-76 97 8 ukraine ukraine NOUN issue-76 97 9 , , PUNCT issue-76 97 10 a a DET issue-76 97 11 large large ADJ issue-76 97 12 amount amount NOUN issue-76 97 13 of of ADP issue-76 97 14 work work NOUN issue-76 97 15 done do VERB issue-76 97 16 by by ADP issue-76 97 17 hand hand NOUN issue-76 97 18 in in ADP issue-76 97 19 the the DET issue-76 97 20 management management NOUN issue-76 97 21 of of ADP issue-76 97 22 the the DET issue-76 97 23 account account NOUN issue-76 97 24 , , PUNCT issue-76 97 25 the the DET issue-76 97 26 interest interest NOUN issue-76 97 27 of of ADP issue-76 97 28 various various ADJ issue-76 97 29 economic economic ADJ issue-76 97 30 actors actor NOUN issue-76 97 31 in in ADP issue-76 97 32 a a DET issue-76 97 33 certain certain ADJ issue-76 97 34 adjustment adjustment NOUN issue-76 97 35 values value NOUN issue-76 97 36 that that PRON issue-76 97 37 should should AUX issue-76 97 38 be be AUX issue-76 97 39 reflected reflect VERB issue-76 97 40 in in ADP issue-76 97 41 the the DET issue-76 97 42 financial financial ADJ issue-76 97 43 statements statement NOUN issue-76 97 44 , , PUNCT issue-76 97 45 and and CCONJ issue-76 97 46 other other ADJ issue-76 97 47 factors factor NOUN issue-76 97 48 influence influence VERB issue-76 97 49 reliability reliability NOUN issue-76 97 50 to to PART issue-76 97 51 achieve achieve VERB issue-76 97 52 full full ADJ issue-76 97 53 performance performance NOUN issue-76 97 54 reporting reporting NOUN issue-76 97 55 are be AUX issue-76 97 56 both both PRON issue-76 97 57 very very ADV issue-76 97 58 difficult difficult ADJ issue-76 97 59 , , PUNCT issue-76 97 60 but but CCONJ issue-76 97 61 very very ADV issue-76 97 62 important important ADJ issue-76 97 63 . . PUNCT issue-76 98 1 baltic baltic PROPN issue-76 98 2 journal journal PROPN issue-76 98 3 of of ADP issue-76 98 4 economic economic ADJ issue-76 98 5 studies study NOUN issue-76 98 6 27 27 NUM issue-76 98 7 vol vol NOUN issue-76 98 8 . . PROPN issue-76 99 1 2 2 NUM issue-76 99 2 , , PUNCT issue-76 99 3 no no INTJ issue-76 99 4 . . NOUN issue-76 99 5 2 2 NUM issue-76 99 6 , , PUNCT issue-76 99 7 2016 2016 NUM issue-76 99 8 shaping shape VERB issue-76 99 9 the the DET issue-76 99 10 financial financial ADJ issue-76 99 11 statements statement NOUN issue-76 99 12 , , PUNCT issue-76 99 13 especially especially ADV issue-76 99 14 the the DET issue-76 99 15 need need NOUN issue-76 99 16 to to PART issue-76 99 17 clearly clearly ADV issue-76 99 18 define define VERB issue-76 99 19 what what PRON issue-76 99 20 its its PRON issue-76 99 21 requirements requirement NOUN issue-76 99 22 must must AUX issue-76 99 23 meet meet VERB issue-76 99 24 . . PUNCT issue-76 100 1 legislation legislation NOUN issue-76 100 2 has have AUX issue-76 100 3 devoted devote VERB issue-76 100 4 to to ADP issue-76 100 5 this this DET issue-76 100 6 issue issue NOUN issue-76 100 7 national national ADJ issue-76 100 8 position position NOUN issue-76 100 9 ( ( PUNCT issue-76 100 10 standard standard NOUN issue-76 100 11 ) ) PUNCT issue-76 100 12 accounting accounting NOUN issue-76 100 13 № № ADP issue-76 100 14 1 1 NUM issue-76 100 15 ( ( PUNCT issue-76 100 16 np(s)a np(s)a NOUN issue-76 100 17 № № ADP issue-76 100 18 1 1 NUM issue-76 100 19 ) ) PUNCT issue-76 100 20 , , PUNCT issue-76 100 21 which which PRON issue-76 100 22 is be AUX issue-76 100 23 called call VERB issue-76 100 24 « « PUNCT issue-76 100 25 general general ADJ issue-76 100 26 requirements requirement NOUN issue-76 100 27 for for ADP issue-76 100 28 financial financial ADJ issue-76 100 29 reporting reporting NOUN issue-76 100 30 . . PUNCT issue-76 100 31 » » PUNCT issue-76 101 1 it it PRON issue-76 101 2 examines examine VERB issue-76 101 3 the the DET issue-76 101 4 structure structure NOUN issue-76 101 5 and and CCONJ issue-76 101 6 elements element NOUN issue-76 101 7 of of ADP issue-76 101 8 the the DET issue-76 101 9 financial financial ADJ issue-76 101 10 statements statement NOUN issue-76 101 11 of of ADP issue-76 101 12 its its PRON issue-76 101 13 qualitative qualitative ADJ issue-76 101 14 characteristics characteristic NOUN issue-76 101 15 , , PUNCT issue-76 101 16 principles principle NOUN issue-76 101 17 of of ADP issue-76 101 18 preparation preparation NOUN issue-76 101 19 and and CCONJ issue-76 101 20 disclosure disclosure NOUN issue-76 101 21 order order NOUN issue-76 101 22 in in ADP issue-76 101 23 it it PRON issue-76 101 24 . . PUNCT issue-76 102 1 in in ADP issue-76 102 2 addition addition NOUN issue-76 102 3 to to ADP issue-76 102 4 specifying specify VERB issue-76 102 5 the the DET issue-76 102 6 ten ten NUM issue-76 102 7 basic basic ADJ issue-76 102 8 principles principle NOUN issue-76 102 9 of of ADP issue-76 102 10 financial financial ADJ issue-76 102 11 reporting reporting NOUN issue-76 102 12 , , PUNCT issue-76 102 13 this this DET issue-76 102 14 standard standard NOUN issue-76 102 15 also also ADV issue-76 102 16 states state VERB issue-76 102 17 that that SCONJ issue-76 102 18 the the DET issue-76 102 19 information information NOUN issue-76 102 20 provided provide VERB issue-76 102 21 in in ADP issue-76 102 22 the the DET issue-76 102 23 financial financial ADJ issue-76 102 24 statements statement NOUN issue-76 102 25 must must AUX issue-76 102 26 be be AUX issue-76 102 27 intelligible intelligible ADJ issue-76 102 28 , , PUNCT issue-76 102 29 relevant relevant ADJ issue-76 102 30 , , PUNCT issue-76 102 31 reliable reliable ADJ issue-76 102 32 and and CCONJ issue-76 102 33 comparable comparable ADJ issue-76 102 34 indicators indicator NOUN issue-76 102 35 enable enable VERB issue-76 102 36 a a DET issue-76 102 37 variety variety NOUN issue-76 102 38 of of ADP issue-76 102 39 companies company NOUN issue-76 102 40 and and CCONJ issue-76 102 41 one one NUM issue-76 102 42 company company NOUN issue-76 102 43 for for ADP issue-76 102 44 various various ADJ issue-76 102 45 periods period NOUN issue-76 102 46 . . PUNCT issue-76 103 1 statements statement NOUN issue-76 103 2 users user NOUN issue-76 103 3 should should AUX issue-76 103 4 be be AUX issue-76 103 5 confident confident ADJ issue-76 103 6 in in ADP issue-76 103 7 the the DET issue-76 103 8 quality quality NOUN issue-76 103 9 of of ADP issue-76 103 10 information information NOUN issue-76 103 11 provided provide VERB issue-76 103 12 in in ADP issue-76 103 13 the the DET issue-76 103 14 reports report NOUN issue-76 103 15 , , PUNCT issue-76 103 16 which which PRON issue-76 103 17 leads lead VERB issue-76 103 18 to to ADP issue-76 103 19 further further ADJ issue-76 103 20 consideration consideration NOUN issue-76 103 21 of of ADP issue-76 103 22 qualitative qualitative ADJ issue-76 103 23 characteristics characteristic NOUN issue-76 103 24 of of ADP issue-76 103 25 financial financial ADJ issue-76 103 26 reporting reporting NOUN issue-76 103 27 . . PUNCT issue-76 104 1 3 3 X issue-76 104 2 . . X issue-76 104 3 financial financial ADJ issue-76 104 4 reporting reporting NOUN issue-76 104 5 qualitative qualitative ADJ issue-76 104 6 characteristics characteristic NOUN issue-76 104 7 under under ADP issue-76 104 8 ifrs ifrs PROPN issue-76 104 9 , , PUNCT issue-76 104 10 the the DET issue-76 104 11 qualitative qualitative ADJ issue-76 104 12 characteristics characteristic NOUN issue-76 104 13 of of ADP issue-76 104 14 financial financial ADJ issue-76 104 15 reporting reporting NOUN issue-76 104 16 are be AUX issue-76 104 17 features feature NOUN issue-76 104 18 that that SCONJ issue-76 104 19 specific specific ADJ issue-76 104 20 to to ADP issue-76 104 21 reports report NOUN issue-76 104 22 , , PUNCT issue-76 104 23 due due ADP issue-76 104 24 to to ADP issue-76 104 25 which which PRON issue-76 104 26 the the DET issue-76 104 27 information information NOUN issue-76 104 28 set set VERB issue-76 104 29 out out ADP issue-76 104 30 in in ADP issue-76 104 31 the the DET issue-76 104 32 reports report NOUN issue-76 104 33 will will AUX issue-76 104 34 be be AUX issue-76 104 35 useful useful ADJ issue-76 104 36 to to ADP issue-76 104 37 users user NOUN issue-76 104 38 . . PUNCT issue-76 105 1 ifrs ifrs PROPN issue-76 105 2 1 1 NUM issue-76 105 3 « « PUNCT issue-76 105 4 presentation presentation NOUN issue-76 105 5 of of ADP issue-76 105 6 financial financial ADJ issue-76 105 7 statements statement NOUN issue-76 105 8 » » PUNCT issue-76 105 9 on on ADP issue-76 105 10 the the DET issue-76 105 11 main main ADJ issue-76 105 12 common common ADJ issue-76 105 13 characteristics characteristic NOUN issue-76 105 14 of of ADP issue-76 105 15 financial financial ADJ issue-76 105 16 reporting reporting NOUN issue-76 105 17 defines define NOUN issue-76 105 18 : : PUNCT issue-76 105 19 – – PUNCT issue-76 105 20 reliability reliability NOUN issue-76 105 21 ; ; PUNCT issue-76 105 22 – – PUNCT issue-76 105 23 compliance compliance NOUN issue-76 105 24 with with ADP issue-76 105 25 ifrss ifrss NOUN issue-76 105 26 ; ; PUNCT issue-76 105 27 – – PUNCT issue-76 105 28 continuity continuity NOUN issue-76 105 29 ; ; PUNCT issue-76 105 30 – – PUNCT issue-76 105 31 reporting report VERB issue-76 105 32 on on ADP issue-76 105 33 the the DET issue-76 105 34 basis basis NOUN issue-76 105 35 of of ADP issue-76 105 36 calculation calculation NOUN issue-76 105 37 ; ; PUNCT issue-76 105 38 – – PUNCT issue-76 105 39 selection selection NOUN issue-76 105 40 of of ADP issue-76 105 41 material material NOUN issue-76 105 42 items item NOUN issue-76 105 43 in in ADP issue-76 105 44 separate separate ADJ issue-76 105 45 classes class NOUN issue-76 105 46 ; ; PUNCT issue-76 105 47 – – PUNCT issue-76 105 48 prohibition prohibition NOUN issue-76 105 49 coagulation coagulation NOUN issue-76 105 50 revenues revenue NOUN issue-76 105 51 and and CCONJ issue-76 105 52 expenses expense NOUN issue-76 105 53 or or CCONJ issue-76 105 54 assets asset NOUN issue-76 105 55 and and CCONJ issue-76 105 56 liabilities liability NOUN issue-76 105 57 ; ; PUNCT issue-76 105 58 – – PUNCT issue-76 105 59 the the DET issue-76 105 60 frequency frequency NOUN issue-76 105 61 ; ; PUNCT issue-76 105 62 – – PUNCT issue-76 105 63 comparability comparability NOUN issue-76 105 64 of of ADP issue-76 105 65 information information NOUN issue-76 105 66 on on ADP issue-76 105 67 the the DET issue-76 105 68 previous previous ADJ issue-76 105 69 period period NOUN issue-76 105 70 . . PUNCT issue-76 106 1 qualitative qualitative ADJ issue-76 106 2 characteristics characteristic NOUN issue-76 106 3 of of ADP issue-76 106 4 accounting accounting NOUN issue-76 106 5 information information NOUN issue-76 106 6 determine determine VERB issue-76 106 7 its its PRON issue-76 106 8 usefulness usefulness NOUN issue-76 106 9 for for ADP issue-76 106 10 decision decision NOUN issue-76 106 11 - - PUNCT issue-76 106 12 making making NOUN issue-76 106 13 by by ADP issue-76 106 14 different different ADJ issue-76 106 15 user user NOUN issue-76 106 16 groups group NOUN issue-76 106 17 . . PUNCT issue-76 107 1 therefore therefore ADV issue-76 107 2 , , PUNCT issue-76 107 3 should should AUX issue-76 107 4 agree agree VERB issue-76 107 5 with with ADP issue-76 107 6 the the DET issue-76 107 7 opinion opinion NOUN issue-76 107 8 of of ADP issue-76 107 9 leading lead VERB issue-76 107 10 scientists scientist NOUN issue-76 107 11 and and CCONJ issue-76 107 12 economists economist NOUN issue-76 107 13 that that SCONJ issue-76 107 14 quality quality NOUN issue-76 107 15 standards standard NOUN issue-76 107 16 are be AUX issue-76 107 17 characteristics characteristic NOUN issue-76 107 18 evaluation evaluation NOUN issue-76 107 19 of of ADP issue-76 107 20 accounting accounting NOUN issue-76 107 21 information information NOUN issue-76 107 22 attributes attribute NOUN issue-76 107 23 that that PRON issue-76 107 24 tend tend VERB issue-76 107 25 to to PART issue-76 107 26 increase increase VERB issue-76 107 27 its its PRON issue-76 107 28 usefulness usefulness NOUN issue-76 107 29 ( ( PUNCT issue-76 107 30 homun homun NOUN issue-76 107 31 , , PUNCT issue-76 107 32 2001 2001 NUM issue-76 107 33 ; ; PUNCT issue-76 107 34 sokolov sokolov PROPN issue-76 107 35 , , PUNCT issue-76 107 36 bychkova bychkova NOUN issue-76 107 37 , , PUNCT issue-76 107 38 2004 2004 NUM issue-76 107 39 ; ; PUNCT issue-76 107 40 ryndia ryndia NOUN issue-76 107 41 , , PUNCT issue-76 107 42 2009 2009 NUM issue-76 107 43 ) ) PUNCT issue-76 107 44 . . PUNCT issue-76 108 1 in in ADP issue-76 108 2 ukraine ukraine NOUN issue-76 108 3 , , PUNCT issue-76 108 4 the the DET issue-76 108 5 qualitative qualitative ADJ issue-76 108 6 characteristics characteristic NOUN issue-76 108 7 of of ADP issue-76 108 8 financial financial ADJ issue-76 108 9 reporting reporting NOUN issue-76 108 10 were be AUX issue-76 108 11 formulated formulate VERB issue-76 108 12 and and CCONJ issue-76 108 13 legislated legislate VERB issue-76 108 14 the the DET issue-76 108 15 adoption adoption NOUN issue-76 108 16 np(s)a np(s)a X issue-76 108 17 № № ADP issue-76 108 18 1 1 NUM issue-76 108 19 , , PUNCT issue-76 108 20 which which PRON issue-76 108 21 listed list VERB issue-76 108 22 only only ADJ issue-76 108 23 requirements requirement NOUN issue-76 108 24 for for ADP issue-76 108 25 the the DET issue-76 108 26 quality quality NOUN issue-76 108 27 of of ADP issue-76 108 28 the the DET issue-76 108 29 information information NOUN issue-76 108 30 presented present VERB issue-76 108 31 in in ADP issue-76 108 32 the the DET issue-76 108 33 financial financial ADJ issue-76 108 34 statements statement NOUN issue-76 108 35 without without ADP issue-76 108 36 their their PRON issue-76 108 37 proper proper ADJ issue-76 108 38 identification identification NOUN issue-76 108 39 and and CCONJ issue-76 108 40 interpretation interpretation NOUN issue-76 108 41 . . PUNCT issue-76 109 1 qualitative qualitative ADJ issue-76 109 2 characteristics characteristic NOUN issue-76 109 3 of of ADP issue-76 109 4 information information NOUN issue-76 109 5 reporting reporting NOUN issue-76 109 6 are be AUX issue-76 109 7 reliability reliability NOUN issue-76 109 8 , , PUNCT issue-76 109 9 relevance relevance NOUN issue-76 109 10 , , PUNCT issue-76 109 11 understandability understandability NOUN issue-76 109 12 , , PUNCT issue-76 109 13 comparability comparability NOUN issue-76 109 14 . . PUNCT issue-76 110 1 the the DET issue-76 110 2 following follow VERB issue-76 110 3 are be AUX issue-76 110 4 all all PRON issue-76 110 5 qualitative qualitative ADJ issue-76 110 6 characteristics characteristic NOUN issue-76 110 7 of of ADP issue-76 110 8 financial financial ADJ issue-76 110 9 statements statement NOUN issue-76 110 10 : : PUNCT issue-76 110 11 – – PUNCT issue-76 110 12 reliability reliability NOUN issue-76 110 13 . . PUNCT issue-76 111 1 the the DET issue-76 111 2 information information NOUN issue-76 111 3 must must AUX issue-76 111 4 be be AUX issue-76 111 5 free free ADJ issue-76 111 6 of of ADP issue-76 111 7 material material NOUN issue-76 111 8 error error NOUN issue-76 111 9 and and CCONJ issue-76 111 10 bias bias NOUN issue-76 111 11 , , PUNCT issue-76 111 12 and and CCONJ issue-76 111 13 not not PART issue-76 111 14 misleading misleading ADJ issue-76 111 15 . . PUNCT issue-76 112 1 thus thus ADV issue-76 112 2 , , PUNCT issue-76 112 3 the the DET issue-76 112 4 information information NOUN issue-76 112 5 should should AUX issue-76 112 6 faithfully faithfully ADV issue-76 112 7 represent represent VERB issue-76 112 8 transactions transaction NOUN issue-76 112 9 and and CCONJ issue-76 112 10 other other ADJ issue-76 112 11 events event NOUN issue-76 112 12 , , PUNCT issue-76 112 13 reflect reflect VERB issue-76 112 14 the the DET issue-76 112 15 underlying underlie VERB issue-76 112 16 substance substance NOUN issue-76 112 17 of of ADP issue-76 112 18 events event NOUN issue-76 112 19 , , PUNCT issue-76 112 20 and and CCONJ issue-76 112 21 prudently prudently ADV issue-76 112 22 represent represent VERB issue-76 112 23 estimates estimate NOUN issue-76 112 24 and and CCONJ issue-76 112 25 uncertainties uncertainty NOUN issue-76 112 26 through through ADP issue-76 112 27 proper proper ADJ issue-76 112 28 disclosure disclosure NOUN issue-76 112 29 . . PUNCT issue-76 113 1 – – PUNCT issue-76 113 2 relevance relevance NOUN issue-76 113 3 . . PUNCT issue-76 114 1 the the DET issue-76 114 2 information information NOUN issue-76 114 3 must must AUX issue-76 114 4 be be AUX issue-76 114 5 relevant relevant ADJ issue-76 114 6 to to ADP issue-76 114 7 the the DET issue-76 114 8 needs need NOUN issue-76 114 9 of of ADP issue-76 114 10 the the DET issue-76 114 11 users user NOUN issue-76 114 12 , , PUNCT issue-76 114 13 which which PRON issue-76 114 14 is be AUX issue-76 114 15 the the DET issue-76 114 16 case case NOUN issue-76 114 17 when when SCONJ issue-76 114 18 the the DET issue-76 114 19 information information NOUN issue-76 114 20 influences influence VERB issue-76 114 21 the the DET issue-76 114 22 economic economic ADJ issue-76 114 23 decisions decision NOUN issue-76 114 24 of of ADP issue-76 114 25 users user NOUN issue-76 114 26 . . PUNCT issue-76 115 1 this this PRON issue-76 115 2 may may AUX issue-76 115 3 involve involve VERB issue-76 115 4 reporting report VERB issue-76 115 5 particularly particularly ADV issue-76 115 6 relevant relevant ADJ issue-76 115 7 information information NOUN issue-76 115 8 , , PUNCT issue-76 115 9 or or CCONJ issue-76 115 10 information information NOUN issue-76 115 11 whose whose DET issue-76 115 12 omission omission NOUN issue-76 115 13 or or CCONJ issue-76 115 14 misstatement misstatement NOUN issue-76 115 15 could could AUX issue-76 115 16 influence influence VERB issue-76 115 17 the the DET issue-76 115 18 economic economic ADJ issue-76 115 19 decisions decision NOUN issue-76 115 20 of of ADP issue-76 115 21 users user NOUN issue-76 115 22 . . PUNCT issue-76 116 1 – – PUNCT issue-76 116 2 understandability understandability NOUN issue-76 116 3 . . PUNCT issue-76 117 1 the the DET issue-76 117 2 information information NOUN issue-76 117 3 must must AUX issue-76 117 4 be be AUX issue-76 117 5 readily readily ADV issue-76 117 6 understandable understandable ADJ issue-76 117 7 to to ADP issue-76 117 8 users user NOUN issue-76 117 9 of of ADP issue-76 117 10 the the DET issue-76 117 11 financial financial ADJ issue-76 117 12 statements statement NOUN issue-76 117 13 . . PUNCT issue-76 118 1 this this PRON issue-76 118 2 means mean VERB issue-76 118 3 that that SCONJ issue-76 118 4 information information NOUN issue-76 118 5 must must AUX issue-76 118 6 be be AUX issue-76 118 7 clearly clearly ADV issue-76 118 8 presented present VERB issue-76 118 9 , , PUNCT issue-76 118 10 with with ADP issue-76 118 11 additional additional ADJ issue-76 118 12 information information NOUN issue-76 118 13 supplied supply VERB issue-76 118 14 in in ADP issue-76 118 15 the the DET issue-76 118 16 supporting support VERB issue-76 118 17 footnotes footnote NOUN issue-76 118 18 as as SCONJ issue-76 118 19 needed need VERB issue-76 118 20 to to PART issue-76 118 21 assist assist VERB issue-76 118 22 in in ADP issue-76 118 23 clarification clarification NOUN issue-76 118 24 . . PUNCT issue-76 119 1 – – PUNCT issue-76 119 2 comparability comparability NOUN issue-76 119 3 . . PUNCT issue-76 120 1 the the DET issue-76 120 2 information information NOUN issue-76 120 3 must must AUX issue-76 120 4 be be AUX issue-76 120 5 comparable comparable ADJ issue-76 120 6 to to ADP issue-76 120 7 the the DET issue-76 120 8 financial financial ADJ issue-76 120 9 information information NOUN issue-76 120 10 presented present VERB issue-76 120 11 for for ADP issue-76 120 12 other other ADJ issue-76 120 13 accounting accounting NOUN issue-76 120 14 periods period NOUN issue-76 120 15 , , PUNCT issue-76 120 16 so so SCONJ issue-76 120 17 that that SCONJ issue-76 120 18 users user NOUN issue-76 120 19 can can AUX issue-76 120 20 identify identify VERB issue-76 120 21 trends trend NOUN issue-76 120 22 in in ADP issue-76 120 23 the the DET issue-76 120 24 performance performance NOUN issue-76 120 25 and and CCONJ issue-76 120 26 financial financial ADJ issue-76 120 27 position position NOUN issue-76 120 28 of of ADP issue-76 120 29 the the DET issue-76 120 30 reporting reporting NOUN issue-76 120 31 entity entity NOUN issue-76 120 32 . . PUNCT issue-76 121 1 the the DET issue-76 121 2 disadvantage disadvantage NOUN issue-76 121 3 of of ADP issue-76 121 4 the the DET issue-76 121 5 existing exist VERB issue-76 121 6 system system NOUN issue-76 121 7 of of ADP issue-76 121 8 quality quality NOUN issue-76 121 9 characteristics characteristic NOUN issue-76 121 10 established establish VERB issue-76 121 11 by by ADP issue-76 121 12 the the DET issue-76 121 13 legislation legislation NOUN issue-76 121 14 of of ADP issue-76 121 15 ukraine ukraine NOUN issue-76 121 16 is be AUX issue-76 121 17 the the DET issue-76 121 18 lack lack NOUN issue-76 121 19 of of ADP issue-76 121 20 such such ADJ issue-76 121 21 important important ADJ issue-76 121 22 components component NOUN issue-76 121 23 as as ADP issue-76 121 24 predictability predictability NOUN issue-76 121 25 and and CCONJ issue-76 121 26 property property NOUN issue-76 121 27 to to PART issue-76 121 28 feedback feedback VERB issue-76 121 29 materiality materiality NOUN issue-76 121 30 . . PUNCT issue-76 122 1 it it PRON issue-76 122 2 should should AUX issue-76 122 3 be be AUX issue-76 122 4 noted note VERB issue-76 122 5 that that SCONJ issue-76 122 6 the the DET issue-76 122 7 requirement requirement NOUN issue-76 122 8 of of ADP issue-76 122 9 materiality materiality NOUN issue-76 122 10 relate relate VERB issue-76 122 11 to to ADP issue-76 122 12 the the DET issue-76 122 13 rank rank NOUN issue-76 122 14 of of ADP issue-76 122 15 principles principle NOUN issue-76 122 16 of of ADP issue-76 122 17 financial financial ADJ issue-76 122 18 reporting reporting NOUN issue-76 122 19 , , PUNCT issue-76 122 20 while while SCONJ issue-76 122 21 both both DET issue-76 122 22 domestic domestic ADJ issue-76 122 23 account account NOUN issue-76 122 24 this this DET issue-76 122 25 requirement requirement NOUN issue-76 122 26 is be AUX issue-76 122 27 not not PART issue-76 122 28 isolated isolate VERB issue-76 122 29 or or CCONJ issue-76 122 30 a a DET issue-76 122 31 part part NOUN issue-76 122 32 of of ADP issue-76 122 33 the the DET issue-76 122 34 qualitative qualitative ADJ issue-76 122 35 characteristics characteristic NOUN issue-76 122 36 of of ADP issue-76 122 37 financial financial ADJ issue-76 122 38 reporting reporting NOUN issue-76 122 39 principles principle NOUN issue-76 122 40 or or CCONJ issue-76 122 41 as as ADP issue-76 122 42 a a DET issue-76 122 43 part part NOUN issue-76 122 44 of of ADP issue-76 122 45 preparation preparation NOUN issue-76 122 46 of of ADP issue-76 122 47 the the DET issue-76 122 48 financial financial ADJ issue-76 122 49 statements statement NOUN issue-76 122 50 . . PUNCT issue-76 123 1 in in ADP issue-76 123 2 the the DET issue-76 123 3 state state NOUN issue-76 123 4 of of ADP issue-76 123 5 emergency emergency NOUN issue-76 123 6 np(s)a np(s)a NOUN issue-76 123 7 № № ADP issue-76 123 8 1 1 NUM issue-76 123 9 provided provide VERB issue-76 123 10 only only ADJ issue-76 123 11 definition definition NOUN issue-76 123 12 of of ADP issue-76 123 13 « « PUNCT issue-76 123 14 material material NOUN issue-76 123 15 information information NOUN issue-76 123 16 » » PUNCT issue-76 123 17     SPACE issue-76 123 18 – – PUNCT issue-76 123 19 is be AUX issue-76 123 20 « « PUNCT issue-76 123 21 information information NOUN issue-76 123 22 , , PUNCT issue-76 123 23 the the DET issue-76 123 24 lack lack NOUN issue-76 123 25 of of ADP issue-76 123 26 which which PRON issue-76 123 27 can can AUX issue-76 123 28 influence influence VERB issue-76 123 29 the the DET issue-76 123 30 decisions decision NOUN issue-76 123 31 of of ADP issue-76 123 32 users user NOUN issue-76 123 33 of of ADP issue-76 123 34 financial financial ADJ issue-76 123 35 statements statement NOUN issue-76 123 36 » » PUNCT issue-76 123 37 . . PUNCT issue-76 124 1 the the DET issue-76 124 2 requirement requirement NOUN issue-76 124 3 of of ADP issue-76 124 4 materiality materiality NOUN issue-76 124 5 is be AUX issue-76 124 6 a a DET issue-76 124 7 major major ADJ issue-76 124 8 component component NOUN issue-76 124 9 of of ADP issue-76 124 10 relevance relevance NOUN issue-76 124 11 . . PUNCT issue-76 125 1 information information NOUN issue-76 125 2 is be AUX issue-76 125 3 considered consider VERB issue-76 125 4 material material ADJ issue-76 125 5 if if SCONJ issue-76 125 6 its its PRON issue-76 125 7 absence absence NOUN issue-76 125 8 or or CCONJ issue-76 125 9 incorrect incorrect ADJ issue-76 125 10 rating rating NOUN issue-76 125 11 can can AUX issue-76 125 12 influence influence VERB issue-76 125 13 the the DET issue-76 125 14 economic economic ADJ issue-76 125 15 decisions decision NOUN issue-76 125 16 of of ADP issue-76 125 17 users user NOUN issue-76 125 18 ; ; PUNCT issue-76 125 19 materiality materiality NOUN issue-76 125 20 depends depend VERB issue-76 125 21 on on ADP issue-76 125 22 the the DET issue-76 125 23 amount amount NOUN issue-76 125 24 of of ADP issue-76 125 25 paper paper NOUN issue-76 125 26 and and CCONJ issue-76 125 27 errors error NOUN issue-76 125 28 assumptions assumption NOUN issue-76 125 29 in in ADP issue-76 125 30 certain certain ADJ issue-76 125 31 circumstances circumstance NOUN issue-76 125 32 due due ADP issue-76 125 33 to to ADP issue-76 125 34 the the DET issue-76 125 35 omission omission NOUN issue-76 125 36 or or CCONJ issue-76 125 37 misstatement misstatement NOUN issue-76 125 38 . . PUNCT issue-76 126 1 this this PRON issue-76 126 2 is be AUX issue-76 126 3 an an DET issue-76 126 4 important important ADJ issue-76 126 5 requirement requirement NOUN issue-76 126 6 for for ADP issue-76 126 7 information information NOUN issue-76 126 8 that that PRON issue-76 126 9 should should AUX issue-76 126 10 not not PART issue-76 126 11 be be AUX issue-76 126 12 neglected neglect VERB issue-76 126 13 . . PUNCT issue-76 127 1 it it PRON issue-76 127 2 occurs occur VERB issue-76 127 3 when when SCONJ issue-76 127 4 the the DET issue-76 127 5 decision decision NOUN issue-76 127 6 on on ADP issue-76 127 7 disclosure disclosure NOUN issue-76 127 8 of of ADP issue-76 127 9 the the DET issue-76 127 10 facts fact NOUN issue-76 127 11 of of ADP issue-76 127 12 economic economic ADJ issue-76 127 13 life life NOUN issue-76 127 14 in in ADP issue-76 127 15 a a DET issue-76 127 16 form form NOUN issue-76 127 17 in in ADP issue-76 127 18 which which PRON issue-76 127 19 they they PRON issue-76 127 20 would would AUX issue-76 127 21 be be AUX issue-76 127 22 useful useful ADJ issue-76 127 23 for for ADP issue-76 127 24 users user NOUN issue-76 127 25 , , PUNCT issue-76 127 26 subject subject ADJ issue-76 127 27 to to ADP issue-76 127 28 the the DET issue-76 127 29 requirements requirement NOUN issue-76 127 30 of of ADP issue-76 127 31 efficiency efficiency NOUN issue-76 127 32 of of ADP issue-76 127 33 information information NOUN issue-76 127 34 . . PUNCT issue-76 128 1 in in ADP issue-76 128 2 the the DET issue-76 128 3 state state NOUN issue-76 128 4 of of ADP issue-76 128 5 emergency emergency NOUN issue-76 128 6 np(s)a np(s)a PROPN issue-76 128 7 № № ADP issue-76 128 8 1 1 NUM issue-76 128 9 reached reach VERB issue-76 128 10 the the DET issue-76 128 11 requirement requirement NOUN issue-76 128 12 of of ADP issue-76 128 13 completeness completeness NOUN issue-76 128 14 of of ADP issue-76 128 15 reflection reflection NOUN issue-76 128 16 of of ADP issue-76 128 17 economic economic ADJ issue-76 128 18 activity activity NOUN issue-76 128 19 , , PUNCT issue-76 128 20 but but CCONJ issue-76 128 21 there there PRON issue-76 128 22 is be VERB issue-76 128 23 no no DET issue-76 128 24 requirement requirement NOUN issue-76 128 25 of of ADP issue-76 128 26 materiality materiality NOUN issue-76 128 27 and and CCONJ issue-76 128 28 cost cost NOUN issue-76 128 29 is be AUX issue-76 128 30 not not PART issue-76 128 31 conditioned condition VERB issue-76 128 32 on on ADP issue-76 128 33 receipt receipt NOUN issue-76 128 34 of of ADP issue-76 128 35 information information NOUN issue-76 128 36 . . PUNCT issue-76 129 1 in in ADP issue-76 129 2 this this DET issue-76 129 3 regard regard NOUN issue-76 129 4 , , PUNCT issue-76 129 5 we we PRON issue-76 129 6 consider consider VERB issue-76 129 7 it it PRON issue-76 129 8 appropriate appropriate ADJ issue-76 129 9 legislative legislative ADJ issue-76 129 10 consolidation consolidation NOUN issue-76 129 11 of of ADP issue-76 129 12 the the DET issue-76 129 13 qualitative qualitative ADJ issue-76 129 14 characteristics characteristic NOUN issue-76 129 15 of of ADP issue-76 129 16 information information NOUN issue-76 129 17 as as ADP issue-76 129 18 the the DET issue-76 129 19 significance significance NOUN issue-76 129 20 and and CCONJ issue-76 129 21 effectiveness effectiveness NOUN issue-76 129 22 . . PUNCT issue-76 130 1 under under ADP issue-76 130 2 the the DET issue-76 130 3 qualitative qualitative ADJ issue-76 130 4 characteristics characteristic NOUN issue-76 130 5 of of ADP issue-76 130 6 information information NOUN issue-76 130 7 necessary necessary ADJ issue-76 130 8 to to ADP issue-76 130 9 their their PRON issue-76 130 10 optimal optimal ADJ issue-76 130 11 combination combination NOUN issue-76 130 12 , , PUNCT issue-76 130 13 depending depend VERB issue-76 130 14 on on ADP issue-76 130 15 the the DET issue-76 130 16 professional professional ADJ issue-76 130 17 accountant accountant NOUN issue-76 130 18 ( ( PUNCT issue-76 130 19 for for ADP issue-76 130 20 example example NOUN issue-76 130 21 , , PUNCT issue-76 130 22 the the DET issue-76 130 23 requirement requirement NOUN issue-76 130 24 would would AUX issue-76 130 25 be be AUX issue-76 130 26 contrary contrary ADJ issue-76 130 27 requirement requirement NOUN issue-76 130 28 of of ADP issue-76 130 29 relevance relevance NOUN issue-76 130 30 or or CCONJ issue-76 130 31 credibility credibility NOUN issue-76 130 32 of of ADP issue-76 130 33 the the DET issue-76 130 34 principle principle NOUN issue-76 130 35 of of ADP issue-76 130 36 prudence prudence NOUN issue-76 130 37 ) ) PUNCT issue-76 130 38 . . PUNCT issue-76 131 1 in in ADP issue-76 131 2 this this DET issue-76 131 3 connection connection NOUN issue-76 131 4 it it PRON issue-76 131 5 is be AUX issue-76 131 6 important important ADJ issue-76 131 7 to to PART issue-76 131 8 balance balance VERB issue-76 131 9 quality quality NOUN issue-76 131 10 characteristics characteristic NOUN issue-76 131 11 . . PUNCT issue-76 132 1 khomyn khomyn PROPN issue-76 132 2 p. p. NOUN issue-76 132 3 ( ( PUNCT issue-76 132 4 2004 2004 NUM issue-76 132 5 ) ) PUNCT issue-76 132 6 provides provide VERB issue-76 132 7 a a DET issue-76 132 8 unique unique ADJ issue-76 132 9 and and CCONJ issue-76 132 10 extremely extremely ADV issue-76 132 11 important important ADJ issue-76 132 12 for for ADP issue-76 132 13 financial financial ADJ issue-76 132 14 reporting reporting NOUN issue-76 132 15 aspect aspect NOUN issue-76 132 16 as as ADP issue-76 132 17 the the DET issue-76 132 18 diversity diversity NOUN issue-76 132 19 of of ADP issue-76 132 20 information information NOUN issue-76 132 21 that that PRON issue-76 132 22 should should AUX issue-76 132 23 be be AUX issue-76 132 24 reflected reflect VERB issue-76 132 25 in in ADP issue-76 132 26 the the DET issue-76 132 27 accounts account NOUN issue-76 132 28 . . PUNCT issue-76 133 1 other other ADJ issue-76 133 2 information information NOUN issue-76 133 3 that that PRON issue-76 133 4 consumers consumer NOUN issue-76 133 5 need need VERB issue-76 133 6 is be AUX issue-76 133 7 in in ADP issue-76 133 8 the the DET issue-76 133 9 direction direction NOUN issue-76 133 10 of of ADP issue-76 133 11 interest interest NOUN issue-76 133 12 to to ADP issue-76 133 13 the the DET issue-76 133 14 user user NOUN issue-76 133 15     SPACE issue-76 133 16 – – PUNCT issue-76 133 17 other other ADJ issue-76 133 18 areas area NOUN issue-76 133 19 reporting report VERB issue-76 133 20 to to ADP issue-76 133 21 them they PRON issue-76 133 22 are be AUX issue-76 133 23 baltic baltic ADJ issue-76 133 24 journal journal NOUN issue-76 133 25 of of ADP issue-76 133 26 economic economic ADJ issue-76 133 27 studies study NOUN issue-76 133 28 28 28 NUM issue-76 133 29 vol vol NOUN issue-76 133 30 . . PROPN issue-76 134 1 2 2 NUM issue-76 134 2 , , PUNCT issue-76 134 3 no no INTJ issue-76 134 4 . . NOUN issue-76 134 5 2 2 NUM issue-76 134 6 , , PUNCT issue-76 134 7 2016 2016 NUM issue-76 134 8 almost almost ADV issue-76 134 9 zero zero NUM issue-76 134 10 value value NOUN issue-76 134 11 . . PUNCT issue-76 135 1 potential potential ADJ issue-76 135 2 shareholders shareholder NOUN issue-76 135 3 are be AUX issue-76 135 4 interested interested ADJ issue-76 135 5 usually usually ADV issue-76 135 6 only only ADV issue-76 135 7 in in ADP issue-76 135 8 the the DET issue-76 135 9 general general ADJ issue-76 135 10 state state NOUN issue-76 135 11 of of ADP issue-76 135 12 the the DET issue-76 135 13 company company NOUN issue-76 135 14 , , PUNCT issue-76 135 15 its its PRON issue-76 135 16 capacity capacity NOUN issue-76 135 17 sizes size NOUN issue-76 135 18 ; ; PUNCT issue-76 135 19 investors investor NOUN issue-76 135 20     SPACE issue-76 135 21 – – PUNCT issue-76 135 22 profitability profitability NOUN issue-76 135 23 and and CCONJ issue-76 135 24 dividends dividend NOUN issue-76 135 25 on on ADP issue-76 135 26 shares share NOUN issue-76 135 27 ; ; PUNCT issue-76 135 28 creditors creditor NOUN issue-76 135 29     SPACE issue-76 135 30 – – PUNCT issue-76 135 31 enterprise enterprise NOUN issue-76 135 32 capability capability NOUN issue-76 135 33 to to PART issue-76 135 34 repay repay VERB issue-76 135 35 the the DET issue-76 135 36 loan loan NOUN issue-76 135 37 ; ; PUNCT issue-76 135 38 suppliers supplier NOUN issue-76 135 39     SPACE issue-76 135 40 – – PUNCT issue-76 135 41 solvency solvency NOUN issue-76 135 42 , , PUNCT issue-76 135 43 etc etc X issue-76 135 44 . . X issue-76 135 45 oliinychuk oliinychuk PROPN issue-76 135 46 v. v. PROPN issue-76 135 47 , , PUNCT issue-76 135 48 oliinychuk oliinychuk ADJ issue-76 135 49 o. o. PROPN issue-76 135 50 ( ( PUNCT issue-76 135 51 2013 2013 NUM issue-76 135 52 ) ) PUNCT issue-76 135 53 eliminate eliminate VERB issue-76 135 54 the the DET issue-76 135 55 system system NOUN issue-76 135 56 of of ADP issue-76 135 57 qualitative qualitative ADJ issue-76 135 58 characteristics characteristic NOUN issue-76 135 59 of of ADP issue-76 135 60 financial financial ADJ issue-76 135 61 reporting reporting NOUN issue-76 135 62 following follow VERB issue-76 135 63 : : PUNCT issue-76 135 64 – – PUNCT issue-76 135 65 the the DET issue-76 135 66 possibility possibility NOUN issue-76 135 67 of of ADP issue-76 135 68 checking checking NOUN issue-76 135 69 , , PUNCT issue-76 135 70 which which PRON issue-76 135 71 stems stem VERB issue-76 135 72 from from ADP issue-76 135 73 the the DET issue-76 135 74 need need NOUN issue-76 135 75 for for ADP issue-76 135 76 additional additional ADJ issue-76 135 77 restrictions restriction NOUN issue-76 135 78 reliability reliability NOUN issue-76 135 79 . . PUNCT issue-76 136 1 the the DET issue-76 136 2 information information NOUN issue-76 136 3 is be AUX issue-76 136 4 such such ADJ issue-76 136 5 that that PRON issue-76 136 6 checked check VERB issue-76 136 7 if if SCONJ issue-76 136 8 it it PRON issue-76 136 9 is be AUX issue-76 136 10 confirmed confirm VERB issue-76 136 11 evidence evidence NOUN issue-76 136 12 of of ADP issue-76 136 13 independent independent ADJ issue-76 136 14 thought thought NOUN issue-76 136 15 or or CCONJ issue-76 136 16 total total ADJ issue-76 136 17 qualified qualified ADJ issue-76 136 18 experts expert NOUN issue-76 136 19 ; ; PUNCT issue-76 136 20 – – PUNCT issue-76 136 21 neutrality neutrality NOUN issue-76 136 22 , , PUNCT issue-76 136 23 which which PRON issue-76 136 24 means mean VERB issue-76 136 25 that that SCONJ issue-76 136 26 no no DET issue-76 136 27 one one NOUN issue-76 136 28 influences influence VERB issue-76 136 29 the the DET issue-76 136 30 financial financial ADJ issue-76 136 31 statements statement NOUN issue-76 136 32 in in ADP issue-76 136 33 order order NOUN issue-76 136 34 to to PART issue-76 136 35 achieve achieve VERB issue-76 136 36 the the DET issue-76 136 37 desired desire VERB issue-76 136 38 result result NOUN issue-76 136 39 ; ; PUNCT issue-76 136 40 – – PUNCT issue-76 136 41 timeliness timeliness NOUN issue-76 136 42 . . PUNCT issue-76 137 1 this this DET issue-76 137 2 element element NOUN issue-76 137 3 should should AUX issue-76 137 4 be be AUX issue-76 137 5 used use VERB issue-76 137 6 as as ADP issue-76 137 7 a a DET issue-76 137 8 tool tool NOUN issue-76 137 9 in in ADP issue-76 137 10 addition addition NOUN issue-76 137 11 to to ADP issue-76 137 12 the the DET issue-76 137 13 requirements requirement NOUN issue-76 137 14 of of ADP issue-76 137 15 expediency expediency NOUN issue-76 137 16 . . PUNCT issue-76 138 1 the the DET issue-76 138 2 information information NOUN issue-76 138 3 may may AUX issue-76 138 4 not not PART issue-76 138 5 be be AUX issue-76 138 6 appropriate appropriate ADJ issue-76 138 7 , , PUNCT issue-76 138 8 if if SCONJ issue-76 138 9 untimely untimely ADJ issue-76 138 10 , , PUNCT issue-76 138 11 since since SCONJ issue-76 138 12 it it PRON issue-76 138 13 must must AUX issue-76 138 14 be be AUX issue-76 138 15 suitable suitable ADJ issue-76 138 16 for for ADP issue-76 138 17 making make VERB issue-76 138 18 a a DET issue-76 138 19 decision decision NOUN issue-76 138 20 before before SCONJ issue-76 138 21 you you PRON issue-76 138 22 lose lose VERB issue-76 138 23 this this DET issue-76 138 24 ability ability NOUN issue-76 138 25 . . PUNCT issue-76 139 1 this this PRON issue-76 139 2 does do AUX issue-76 139 3 not not PART issue-76 139 4 guarantee guarantee VERB issue-76 139 5 the the DET issue-76 139 6 timeliness timeliness NOUN issue-76 139 7 of of ADP issue-76 139 8 expediency expediency NOUN issue-76 139 9 , , PUNCT issue-76 139 10 on on ADP issue-76 139 11 the the DET issue-76 139 12 contrary contrary NOUN issue-76 139 13 , , PUNCT issue-76 139 14 the the DET issue-76 139 15 latter latter ADJ issue-76 139 16 is be AUX issue-76 139 17 impossible impossible ADJ issue-76 139 18 without without ADP issue-76 139 19 timely timely ADV issue-76 139 20 ; ; PUNCT issue-76 139 21 – – PUNCT issue-76 139 22 materiality materiality NOUN issue-76 139 23 . . PUNCT issue-76 140 1 with with ADP issue-76 140 2 the the DET issue-76 140 3 formation formation NOUN issue-76 140 4 of of ADP issue-76 140 5 the the DET issue-76 140 6 financial financial ADJ issue-76 140 7 statements statement NOUN issue-76 140 8 , , PUNCT issue-76 140 9 the the DET issue-76 140 10 amount amount NOUN issue-76 140 11 of of ADP issue-76 140 12 information information NOUN issue-76 140 13 to to PART issue-76 140 14 be be AUX issue-76 140 15 optimal optimal ADJ issue-76 140 16 because because SCONJ issue-76 140 17 the the DET issue-76 140 18 excess excess ADJ issue-76 140 19 or or CCONJ issue-76 140 20 deficiency deficiency NOUN issue-76 140 21 can can AUX issue-76 140 22 affect affect VERB issue-76 140 23 the the DET issue-76 140 24 quality quality NOUN issue-76 140 25 of of ADP issue-76 140 26 management management NOUN issue-76 140 27 decision decision NOUN issue-76 140 28 . . PUNCT issue-76 141 1 such such ADJ issue-76 141 2 additions addition NOUN issue-76 141 3 are be AUX issue-76 141 4 attributed attribute VERB issue-76 141 5 to to ADP issue-76 141 6 the the DET issue-76 141 7 system system NOUN issue-76 141 8 as as ADP issue-76 141 9 a a DET issue-76 141 10 result result NOUN issue-76 141 11 of of ADP issue-76 141 12 the the DET issue-76 141 13 relationship relationship NOUN issue-76 141 14 quality quality NOUN issue-76 141 15 characteristics characteristic NOUN issue-76 141 16 serve serve VERB issue-76 141 17 as as ADP issue-76 141 18 predictability predictability NOUN issue-76 141 19 and and CCONJ issue-76 141 20 properties property NOUN issue-76 141 21 will will AUX issue-76 141 22 have have VERB issue-76 141 23 feedback feedback NOUN issue-76 141 24 . . PUNCT issue-76 142 1 the the DET issue-76 142 2 procedure procedure NOUN issue-76 142 3 for for ADP issue-76 142 4 filing file VERB issue-76 142 5 their their PRON issue-76 142 6 forms form NOUN issue-76 142 7 , , PUNCT issue-76 142 8 a a DET issue-76 142 9 list list NOUN issue-76 142 10 of of ADP issue-76 142 11 indicators indicator NOUN issue-76 142 12 to to PART issue-76 142 13 include include VERB issue-76 142 14 them they PRON issue-76 142 15 , , PUNCT issue-76 142 16 are be AUX issue-76 142 17 among among ADP issue-76 142 18 the the DET issue-76 142 19 most most ADV issue-76 142 20 variable variable ADJ issue-76 142 21 elements element NOUN issue-76 142 22 of of ADP issue-76 142 23 modern modern ADJ issue-76 142 24 ukrainian ukrainian ADJ issue-76 142 25 statements statement NOUN issue-76 142 26 . . PUNCT issue-76 143 1 the the DET issue-76 143 2 desire desire NOUN issue-76 143 3 to to PART issue-76 143 4 improve improve VERB issue-76 143 5 as as ADP issue-76 143 6 better well ADJ issue-76 143 7 reporting reporting NOUN issue-76 143 8 , , PUNCT issue-76 143 9 make make VERB issue-76 143 10 it it PRON issue-76 143 11 a a PRON issue-76 143 12 more more ADV issue-76 143 13 operational operational ADJ issue-76 143 14 , , PUNCT issue-76 143 15 more more ADV issue-76 143 16 detailed detailed ADJ issue-76 143 17 and and CCONJ issue-76 143 18 better well ADV issue-76 143 19 sometimes sometimes ADV issue-76 143 20 led lead VERB issue-76 143 21 to to ADP issue-76 143 22 the the DET issue-76 143 23 fact fact NOUN issue-76 143 24 that that SCONJ issue-76 143 25 actual actual ADJ issue-76 143 26 changes change NOUN issue-76 143 27 are be AUX issue-76 143 28 reflected reflect VERB issue-76 143 29 keep keep VERB issue-76 143 30 up up ADP issue-76 143 31 with with ADP issue-76 143 32 the the DET issue-76 143 33 changes change NOUN issue-76 143 34 that that PRON issue-76 143 35 were be AUX issue-76 143 36 implemented implement VERB issue-76 143 37 regulations regulation NOUN issue-76 143 38 can can AUX issue-76 143 39 not not PART issue-76 143 40 be be AUX issue-76 143 41 applied apply VERB issue-76 143 42 in in ADP issue-76 143 43 practice practice NOUN issue-76 143 44 after after ADP issue-76 143 45 their their PRON issue-76 143 46 publication publication NOUN issue-76 143 47 in in ADP issue-76 143 48 the the DET issue-76 143 49 official official ADJ issue-76 143 50 publications publication NOUN issue-76 143 51 . . PUNCT issue-76 144 1 in in ADP issue-76 144 2 ukraine ukraine NOUN issue-76 144 3 there there PRON issue-76 144 4 are be VERB issue-76 144 5 problems problem NOUN issue-76 144 6 with with ADP issue-76 144 7 using use VERB issue-76 144 8 statements statement NOUN issue-76 144 9 . . PUNCT issue-76 145 1 thus thus ADV issue-76 145 2 , , PUNCT issue-76 145 3 paragraph paragraph NOUN issue-76 145 4 2 2 NUM issue-76 145 5 of of ADP issue-76 145 6 article article NOUN issue-76 145 7 14 14 NUM issue-76 145 8 of of ADP issue-76 145 9 the the DET issue-76 145 10 law law NOUN issue-76 145 11 of of ADP issue-76 145 12 ukraine ukraine NOUN issue-76 145 13 « « PUNCT issue-76 145 14 on on ADP issue-76 145 15 accounting accounting NOUN issue-76 145 16 and and CCONJ issue-76 145 17 financial financial ADJ issue-76 145 18 reporting reporting NOUN issue-76 145 19 in in ADP issue-76 145 20 ukraine ukraine NOUN issue-76 145 21 » » PUNCT issue-76 145 22 stipulates stipulate VERB issue-76 145 23 that that SCONJ issue-76 145 24 reporting reporting NOUN issue-76 145 25 companies company NOUN issue-76 145 26 does do AUX issue-76 145 27 not not PART issue-76 145 28 constitute constitute VERB issue-76 145 29 a a DET issue-76 145 30 trade trade NOUN issue-76 145 31 secret secret NOUN issue-76 145 32 , , PUNCT issue-76 145 33 except except SCONJ issue-76 145 34 as as SCONJ issue-76 145 35 required require VERB issue-76 145 36 by by ADP issue-76 145 37 law law NOUN issue-76 145 38 . . PUNCT issue-76 146 1 but but CCONJ issue-76 146 2 in in ADP issue-76 146 3 ukraine ukraine NOUN issue-76 146 4 , , PUNCT issue-76 146 5 as as ADP issue-76 146 6 in in ADP issue-76 146 7 other other ADJ issue-76 146 8 post post ADJ issue-76 146 9 - - ADJ issue-76 146 10 soviet soviet ADJ issue-76 146 11 states state NOUN issue-76 146 12 , , PUNCT issue-76 146 13 a a DET issue-76 146 14 point point NOUN issue-76 146 15 of of ADP issue-76 146 16 interpretation interpretation NOUN issue-76 146 17 is be AUX issue-76 146 18 different different ADJ issue-76 146 19 . . PUNCT issue-76 147 1 by by ADP issue-76 147 2 inertia inertia NOUN issue-76 147 3 after after ADP issue-76 147 4 the the DET issue-76 147 5 situation situation NOUN issue-76 147 6 in in ADP issue-76 147 7 the the DET issue-76 147 8 soviet soviet PROPN issue-76 147 9 union union PROPN issue-76 147 10 , , PUNCT issue-76 147 11 which which PRON issue-76 147 12 was be AUX issue-76 147 13 considered consider VERB issue-76 147 14 any any DET issue-76 147 15 information information NOUN issue-76 147 16 as as ADP issue-76 147 17 a a DET issue-76 147 18 state state NOUN issue-76 147 19 secret secret NOUN issue-76 147 20 , , PUNCT issue-76 147 21 and and CCONJ issue-76 147 22 to to PART issue-76 147 23 conceal conceal VERB issue-76 147 24 the the DET issue-76 147 25 abuse abuse NOUN issue-76 147 26 , , PUNCT issue-76 147 27 state state NOUN issue-76 147 28 enterprises enterprise NOUN issue-76 147 29 and and CCONJ issue-76 147 30 economic economic ADJ issue-76 147 31 sectors sector NOUN issue-76 147 32 of of ADP issue-76 147 33 private private ADJ issue-76 147 34 and and CCONJ issue-76 147 35 corporate corporate ADJ issue-76 147 36 structures structure NOUN issue-76 147 37 tend tend VERB issue-76 147 38 to to PART issue-76 147 39 assume assume VERB issue-76 147 40 all all DET issue-76 147 41 financial financial ADJ issue-76 147 42 reporting reporting NOUN issue-76 147 43 trade trade NOUN issue-76 147 44 secrets secret NOUN issue-76 147 45 . . PUNCT issue-76 148 1 this this DET issue-76 148 2 much much ADJ issue-76 148 3 harm harm NOUN issue-76 148 4 has have AUX issue-76 148 5 primarily primarily ADV issue-76 148 6 an an DET issue-76 148 7 educational educational ADJ issue-76 148 8 process process NOUN issue-76 148 9 of of ADP issue-76 148 10 students student NOUN issue-76 148 11 in in ADP issue-76 148 12 higher high ADJ issue-76 148 13 educational educational ADJ issue-76 148 14 institutions institution NOUN issue-76 148 15 oriented orient VERB issue-76 148 16 specialties specialty NOUN issue-76 148 17 economics economic NOUN issue-76 148 18 , , PUNCT issue-76 148 19 finance finance NOUN issue-76 148 20 , , PUNCT issue-76 148 21 management management NOUN issue-76 148 22 , , PUNCT issue-76 148 23 accounting accounting NOUN issue-76 148 24 and and CCONJ issue-76 148 25 auditing auditing NOUN issue-76 148 26 and and CCONJ issue-76 148 27 so so ADV issue-76 148 28 on on ADV issue-76 148 29 . . PUNCT issue-76 149 1 they they PRON issue-76 149 2 are be AUX issue-76 149 3 manufacturing manufacture VERB issue-76 149 4 practices practice NOUN issue-76 149 5 through through ADP issue-76 149 6 privacy privacy NOUN issue-76 149 7 information information NOUN issue-76 149 8 often often ADV issue-76 149 9 can can AUX issue-76 149 10 not not PART issue-76 149 11 read read VERB issue-76 149 12 the the DET issue-76 149 13 indicators indicator NOUN issue-76 149 14 of of ADP issue-76 149 15 financial financial ADJ issue-76 149 16 statements statement NOUN issue-76 149 17 . . PUNCT issue-76 150 1 in in ADP issue-76 150 2 the the DET issue-76 150 3 same same ADJ issue-76 150 4 situation situation NOUN issue-76 150 5 are be AUX issue-76 150 6 often often ADV issue-76 150 7 employees employee NOUN issue-76 150 8 of of ADP issue-76 150 9 research research NOUN issue-76 150 10 institutes institute NOUN issue-76 150 11 , , PUNCT issue-76 150 12 to to PART issue-76 150 13 whom whom PRON issue-76 150 14 the the DET issue-76 150 15 task task NOUN issue-76 150 16 is be AUX issue-76 150 17 to to PART issue-76 150 18 examine examine VERB issue-76 150 19 the the DET issue-76 150 20 financial financial ADJ issue-76 150 21 and and CCONJ issue-76 150 22 economic economic ADJ issue-76 150 23 situation situation NOUN issue-76 150 24 of of ADP issue-76 150 25 the the DET issue-76 150 26 entity entity NOUN issue-76 150 27 , , PUNCT issue-76 150 28 region region NOUN issue-76 150 29 , , PUNCT issue-76 150 30 and and CCONJ issue-76 150 31 area area NOUN issue-76 150 32 . . PUNCT issue-76 151 1 in in ADP issue-76 151 2 this this DET issue-76 151 3 case case NOUN issue-76 151 4 , , PUNCT issue-76 151 5 inflicted inflict VERB issue-76 151 6 economic economic ADJ issue-76 151 7 damage damage NOUN issue-76 151 8 due due ADP issue-76 151 9 to to ADP issue-76 151 10 lack lack NOUN issue-76 151 11 of of ADP issue-76 151 12 transparency transparency NOUN issue-76 151 13 and and CCONJ issue-76 151 14 lack lack NOUN issue-76 151 15 of of ADP issue-76 151 16 access access NOUN issue-76 151 17 to to ADP issue-76 151 18 information information NOUN issue-76 151 19 and and CCONJ issue-76 151 20 inability inability NOUN issue-76 151 21 to to PART issue-76 151 22 assess assess VERB issue-76 151 23 and and CCONJ issue-76 151 24 analyze analyze VERB issue-76 151 25 information information NOUN issue-76 151 26 , , PUNCT issue-76 151 27 identify identify VERB issue-76 151 28 the the DET issue-76 151 29 real real ADJ issue-76 151 30 financial financial ADJ issue-76 151 31 and and CCONJ issue-76 151 32 economic economic ADJ issue-76 151 33 conditions condition NOUN issue-76 151 34 and and CCONJ issue-76 151 35 the the DET issue-76 151 36 factors factor NOUN issue-76 151 37 influencing influence VERB issue-76 151 38 it it PRON issue-76 151 39 . . PUNCT issue-76 152 1 in in ADP issue-76 152 2 this this DET issue-76 152 3 regard regard NOUN issue-76 152 4 , , PUNCT issue-76 152 5 makarov makarov PROPN issue-76 152 6 v. v. PROPN issue-76 152 7 ( ( PUNCT issue-76 152 8 2010 2010 NUM issue-76 152 9 ) ) PUNCT issue-76 152 10 just just ADV issue-76 152 11 expressed express VERB issue-76 152 12 the the DET issue-76 152 13 opinion opinion NOUN issue-76 152 14 that that SCONJ issue-76 152 15 the the DET issue-76 152 16 financial financial ADJ issue-76 152 17 statements statement NOUN issue-76 152 18 should should AUX issue-76 152 19 photograph photograph VERB issue-76 152 20 the the DET issue-76 152 21 facts fact NOUN issue-76 152 22 of of ADP issue-76 152 23 economic economic ADJ issue-76 152 24 life life NOUN issue-76 152 25 , , PUNCT issue-76 152 26 but but CCONJ issue-76 152 27 in in ADP issue-76 152 28 reality reality NOUN issue-76 152 29 it it PRON issue-76 152 30 is be AUX issue-76 152 31 often often ADV issue-76 152 32 the the DET issue-76 152 33 sarcophagus sarcophagus NOUN issue-76 152 34 hiding hide VERB issue-76 152 35 the the DET issue-76 152 36 true true ADJ issue-76 152 37 state state NOUN issue-76 152 38 of of ADP issue-76 152 39 affairs affair NOUN issue-76 152 40 . . PUNCT issue-76 153 1 in in ADP issue-76 153 2 economically economically ADV issue-76 153 3 developed develop VERB issue-76 153 4 countries country NOUN issue-76 153 5 , , PUNCT issue-76 153 6 honesty honesty NOUN issue-76 153 7 , , PUNCT issue-76 153 8 transparency transparency NOUN issue-76 153 9 and and CCONJ issue-76 153 10 openness openness NOUN issue-76 153 11 of of ADP issue-76 153 12 its its PRON issue-76 153 13 accounting accounting NOUN issue-76 153 14 firm firm NOUN issue-76 153 15 show show NOUN issue-76 153 16 and and CCONJ issue-76 153 17 demonstrate demonstrate NOUN issue-76 153 18 . . PUNCT issue-76 154 1 mandatory mandatory ADJ issue-76 154 2 financial financial ADJ issue-76 154 3 reporting reporting NOUN issue-76 154 4 information information NOUN issue-76 154 5 is be AUX issue-76 154 6 saturated saturate VERB issue-76 154 7 with with ADP issue-76 154 8 data datum NOUN issue-76 154 9 , , PUNCT issue-76 154 10 containing contain VERB issue-76 154 11 an an DET issue-76 154 12 analysis analysis NOUN issue-76 154 13 of of ADP issue-76 154 14 indicators indicator NOUN issue-76 154 15 characterizing characterize VERB issue-76 154 16 the the DET issue-76 154 17 achievement achievement NOUN issue-76 154 18 of of ADP issue-76 154 19 technical technical ADJ issue-76 154 20 , , PUNCT issue-76 154 21 technological technological ADJ issue-76 154 22 , , PUNCT issue-76 154 23 social social ADJ issue-76 154 24 , , PUNCT issue-76 154 25 environmental environmental ADJ issue-76 154 26 and and CCONJ issue-76 154 27 so so ADV issue-76 154 28 on on ADV issue-76 154 29 . . PUNCT issue-76 155 1 reports report NOUN issue-76 155 2 filled fill VERB issue-76 155 3 with with ADP issue-76 155 4 graphs graph NOUN issue-76 155 5 , , PUNCT issue-76 155 6 diagrams diagram NOUN issue-76 155 7 , , PUNCT issue-76 155 8 photographs photograph NOUN issue-76 155 9 , , PUNCT issue-76 155 10 other other ADJ issue-76 155 11 visual visual ADJ issue-76 155 12 objects object NOUN issue-76 155 13 . . PUNCT issue-76 156 1 in in ADP issue-76 156 2 the the DET issue-76 156 3 world world NOUN issue-76 156 4 is be AUX issue-76 156 5 organized organize VERB issue-76 156 6 competition competition NOUN issue-76 156 7 for for ADP issue-76 156 8 the the DET issue-76 156 9 best good ADJ issue-76 156 10 annual annual ADJ issue-76 156 11 reports report NOUN issue-76 156 12 and and CCONJ issue-76 156 13 their their PRON issue-76 156 14 performance performance NOUN issue-76 156 15 . . PUNCT issue-76 157 1 these these DET issue-76 157 2 reports report NOUN issue-76 157 3 are be AUX issue-76 157 4 available available ADJ issue-76 157 5 for for ADP issue-76 157 6 review review NOUN issue-76 157 7 a a DET issue-76 157 8 wide wide ADJ issue-76 157 9 range range NOUN issue-76 157 10 of of ADP issue-76 157 11 users user NOUN issue-76 157 12 who who PRON issue-76 157 13 can can AUX issue-76 157 14 be be AUX issue-76 157 15 suppliers supplier NOUN issue-76 157 16 , , PUNCT issue-76 157 17 customers customer NOUN issue-76 157 18 , , PUNCT issue-76 157 19 lenders lender NOUN issue-76 157 20 , , PUNCT issue-76 157 21 bankers banker NOUN issue-76 157 22 and and CCONJ issue-76 157 23 others other NOUN issue-76 157 24 . . PUNCT issue-76 158 1 information information NOUN issue-76 158 2 from from ADP issue-76 158 3 the the DET issue-76 158 4 financial financial ADJ issue-76 158 5 statements statement NOUN issue-76 158 6 of of ADP issue-76 158 7 its its PRON issue-76 158 8 position position NOUN issue-76 158 9 in in ADP issue-76 158 10 the the DET issue-76 158 11 print print NOUN issue-76 158 12 media medium NOUN issue-76 158 13 , , PUNCT issue-76 158 14 on on ADP issue-76 158 15 internet internet NOUN issue-76 158 16 sites site NOUN issue-76 158 17 is be AUX issue-76 158 18 disseminated disseminate VERB issue-76 158 19 . . PUNCT issue-76 159 1 4 4 X issue-76 159 2 . . X issue-76 159 3 world world PROPN issue-76 159 4 bank bank PROPN issue-76 159 5 support support NOUN issue-76 159 6 in in ADP issue-76 159 7 today today NOUN issue-76 159 8 ’s ’s PART issue-76 159 9 economic economic ADJ issue-76 159 10 situation situation NOUN issue-76 159 11 , , PUNCT issue-76 159 12 many many ADJ issue-76 159 13 european european ADJ issue-76 159 14 countries country NOUN issue-76 159 15 are be AUX issue-76 159 16 facing face VERB issue-76 159 17 a a DET issue-76 159 18 double double ADJ issue-76 159 19 challenge challenge NOUN issue-76 159 20     SPACE issue-76 159 21 – – PUNCT issue-76 159 22 the the DET issue-76 159 23 need need NOUN issue-76 159 24 to to PART issue-76 159 25 stimulate stimulate VERB issue-76 159 26 economic economic ADJ issue-76 159 27 growth growth NOUN issue-76 159 28 under under ADP issue-76 159 29 unstable unstable ADJ issue-76 159 30 conditions condition NOUN issue-76 159 31 and and CCONJ issue-76 159 32 at at ADP issue-76 159 33 the the DET issue-76 159 34 same same ADJ issue-76 159 35 time time NOUN issue-76 159 36 adhere adhere VERB issue-76 159 37 to to ADP issue-76 159 38 fiscal fiscal ADJ issue-76 159 39 discipline discipline NOUN issue-76 159 40 . . PUNCT issue-76 160 1 the the DET issue-76 160 2 long long ADJ issue-76 160 3 recession recession NOUN issue-76 160 4 and and CCONJ issue-76 160 5 slow slow ADJ issue-76 160 6 recovery recovery NOUN issue-76 160 7 of of ADP issue-76 160 8 growth growth NOUN issue-76 160 9 have have VERB issue-76 160 10 long long ADJ issue-76 160 11 - - PUNCT issue-76 160 12 term term NOUN issue-76 160 13 consequences consequence NOUN issue-76 160 14 not not PART issue-76 160 15 only only ADV issue-76 160 16 for for ADP issue-76 160 17 employment employment NOUN issue-76 160 18 but but CCONJ issue-76 160 19 also also ADV issue-76 160 20 for for ADP issue-76 160 21 competitiveness competitiveness NOUN issue-76 160 22 and and CCONJ issue-76 160 23 entrepreneurship entrepreneurship NOUN issue-76 160 24 in in ADP issue-76 160 25 the the DET issue-76 160 26 region region NOUN issue-76 160 27 . . PUNCT issue-76 161 1 enterprises enterprise NOUN issue-76 161 2 , , PUNCT issue-76 161 3 large large ADJ issue-76 161 4 and and CCONJ issue-76 161 5 small small ADJ issue-76 161 6 , , PUNCT issue-76 161 7 competing compete VERB issue-76 161 8 for for ADP issue-76 161 9 credit credit NOUN issue-76 161 10 and and CCONJ issue-76 161 11 capital capital NOUN issue-76 161 12 , , PUNCT issue-76 161 13 and and CCONJ issue-76 161 14 banks bank NOUN issue-76 161 15 and and CCONJ issue-76 161 16 other other ADJ issue-76 161 17 financial financial ADJ issue-76 161 18 institutions institution NOUN issue-76 161 19 have have AUX issue-76 161 20 become become VERB issue-76 161 21 much much ADV issue-76 161 22 more more ADV issue-76 161 23 cautious cautious ADJ issue-76 161 24 in in ADP issue-76 161 25 their their PRON issue-76 161 26 investment investment NOUN issue-76 161 27 decisions decision NOUN issue-76 161 28 . . PUNCT issue-76 162 1 against against ADP issue-76 162 2 this this DET issue-76 162 3 background background NOUN issue-76 162 4 , , PUNCT issue-76 162 5 financial financial ADJ issue-76 162 6 transparency transparency NOUN issue-76 162 7 is be AUX issue-76 162 8 increasingly increasingly ADV issue-76 162 9 important important ADJ issue-76 162 10 for for ADP issue-76 162 11 businesses business NOUN issue-76 162 12 , , PUNCT issue-76 162 13 and and CCONJ issue-76 162 14 creating create VERB issue-76 162 15 the the DET issue-76 162 16 proper proper ADJ issue-76 162 17 regulatory regulatory ADJ issue-76 162 18 environment environment NOUN issue-76 162 19 for for ADP issue-76 162 20 corporate corporate ADJ issue-76 162 21 financial financial ADJ issue-76 162 22 reporting reporting NOUN issue-76 162 23     SPACE issue-76 162 24 – – PUNCT issue-76 162 25 for for ADP issue-76 162 26 the the DET issue-76 162 27 government government NOUN issue-76 162 28 . . PUNCT issue-76 163 1 financial financial ADJ issue-76 163 2 resources resource NOUN issue-76 163 3 are be AUX issue-76 163 4 currently currently ADV issue-76 163 5 limited limit VERB issue-76 163 6 , , PUNCT issue-76 163 7 so so ADV issue-76 163 8 to to PART issue-76 163 9 get get VERB issue-76 163 10 the the DET issue-76 163 11 most most ADJ issue-76 163 12 revenue revenue NOUN issue-76 163 13 , , PUNCT issue-76 163 14 investments investment NOUN issue-76 163 15 should should AUX issue-76 163 16 be be AUX issue-76 163 17 directed direct VERB issue-76 163 18 as as ADV issue-76 163 19 efficiently efficiently ADV issue-76 163 20 as as ADP issue-76 163 21 possible possible ADJ issue-76 163 22 . . PUNCT issue-76 164 1 financial financial ADJ issue-76 164 2 transparency transparency NOUN issue-76 164 3 helps help VERB issue-76 164 4 businesses business NOUN issue-76 164 5 attract attract VERB issue-76 164 6 such such ADJ issue-76 164 7 investments investment NOUN issue-76 164 8 , , PUNCT issue-76 164 9 which which PRON issue-76 164 10 is be AUX issue-76 164 11 particularly particularly ADV issue-76 164 12 important important ADJ issue-76 164 13 for for ADP issue-76 164 14 small small ADJ issue-76 164 15 and and CCONJ issue-76 164 16 medium medium ADJ issue-76 164 17 enterprises enterprise NOUN issue-76 164 18 ( ( PUNCT issue-76 164 19 smes sme NOUN issue-76 164 20 ) ) PUNCT issue-76 164 21 , , PUNCT issue-76 164 22 because because SCONJ issue-76 164 23 such such ADJ issue-76 164 24 enterprises enterprise NOUN issue-76 164 25 often often ADV issue-76 164 26 lack lack VERB issue-76 164 27 the the DET issue-76 164 28 assets asset NOUN issue-76 164 29 that that PRON issue-76 164 30 the the DET issue-76 164 31 bank bank NOUN issue-76 164 32 will will AUX issue-76 164 33 accept accept VERB issue-76 164 34 in in ADP issue-76 164 35 the the DET issue-76 164 36 institution institution NOUN issue-76 164 37 . . PUNCT issue-76 165 1 companies company NOUN issue-76 165 2 with with ADP issue-76 165 3 good good ADJ issue-76 165 4 prospects prospect NOUN issue-76 165 5 and and CCONJ issue-76 165 6 efficient efficient ADJ issue-76 165 7 organization organization NOUN issue-76 165 8 of of ADP issue-76 165 9 financial financial ADJ issue-76 165 10 reporting reporting NOUN issue-76 165 11 are be AUX issue-76 165 12 also also ADV issue-76 165 13 more more ADV issue-76 165 14 likely likely ADJ issue-76 165 15 to to PART issue-76 165 16 get get VERB issue-76 165 17 a a DET issue-76 165 18 loan loan NOUN issue-76 165 19 , , PUNCT issue-76 165 20 even even ADV issue-76 165 21 if if SCONJ issue-76 165 22 they they PRON issue-76 165 23 lack lack VERB issue-76 165 24 the the DET issue-76 165 25 assets asset NOUN issue-76 165 26 to to ADP issue-76 165 27 the the DET issue-76 165 28 institution institution NOUN issue-76 165 29 , , PUNCT issue-76 165 30 because because SCONJ issue-76 165 31 in in ADP issue-76 165 32 this this DET issue-76 165 33 case case NOUN issue-76 165 34 the the DET issue-76 165 35 bank bank NOUN issue-76 165 36 receives receive VERB issue-76 165 37 more more ADJ issue-76 165 38 information information NOUN issue-76 165 39 to to PART issue-76 165 40 make make VERB issue-76 165 41 decision decision NOUN issue-76 165 42 on on ADP issue-76 165 43 approval approval NOUN issue-76 165 44 of of ADP issue-76 165 45 the the DET issue-76 165 46 loan loan NOUN issue-76 165 47 , , PUNCT issue-76 165 48 and and CCONJ issue-76 165 49 it it PRON issue-76 165 50 has have AUX issue-76 165 51 not not PART issue-76 165 52 need need VERB issue-76 165 53 a a DET issue-76 165 54 big big ADJ issue-76 165 55 bet bet NOUN issue-76 165 56 . . PUNCT issue-76 166 1 therefore therefore ADV issue-76 166 2 , , PUNCT issue-76 166 3 to to PART issue-76 166 4 attract attract VERB issue-76 166 5 investment investment NOUN issue-76 166 6 and and CCONJ issue-76 166 7 business business NOUN issue-76 166 8 development development NOUN issue-76 166 9 is be AUX issue-76 166 10 essential essential ADJ issue-76 166 11 to to PART issue-76 166 12 make make VERB issue-76 166 13 the the DET issue-76 166 14 country country NOUN issue-76 166 15 an an DET issue-76 166 16 effective effective ADJ issue-76 166 17 system system NOUN issue-76 166 18 of of ADP issue-76 166 19 corporate corporate ADJ issue-76 166 20 financial financial ADJ issue-76 166 21 reporting reporting NOUN issue-76 166 22 . . PUNCT issue-76 167 1 however however ADV issue-76 167 2 , , PUNCT issue-76 167 3 the the DET issue-76 167 4 transparency transparency NOUN issue-76 167 5 of of ADP issue-76 167 6 financial financial ADJ issue-76 167 7 reporting reporting NOUN issue-76 167 8 is be AUX issue-76 167 9 to to PART issue-76 167 10 cross cross VERB issue-76 167 11 national national ADJ issue-76 167 12 borders border NOUN issue-76 167 13 . . PUNCT issue-76 168 1 as as SCONJ issue-76 168 2 demonstrated demonstrate VERB issue-76 168 3 financial financial ADJ issue-76 168 4 crisis crisis NOUN issue-76 168 5 , , PUNCT issue-76 168 6 the the DET issue-76 168 7 economy economy NOUN issue-76 168 8 of of ADP issue-76 168 9 different different ADJ issue-76 168 10 countries country NOUN issue-76 168 11 is be AUX issue-76 168 12 becoming become VERB issue-76 168 13 increasingly increasingly ADV issue-76 168 14 connected connect VERB issue-76 168 15 and and CCONJ issue-76 168 16 interdependent interdependent ADJ issue-76 168 17 . . PUNCT issue-76 169 1 constantly constantly ADV issue-76 169 2 increase increase VERB issue-76 169 3 importance importance NOUN issue-76 169 4 of of ADP issue-76 169 5 regional regional ADJ issue-76 169 6 production production NOUN issue-76 169 7 networks network NOUN issue-76 169 8 , , PUNCT issue-76 169 9 increase increase VERB issue-76 169 10 the the DET issue-76 169 11 volume volume NOUN issue-76 169 12 of of ADP issue-76 169 13 regional regional ADJ issue-76 169 14 trade trade NOUN issue-76 169 15 . . PUNCT issue-76 170 1 for for ADP issue-76 170 2 example example NOUN issue-76 170 3 , , PUNCT issue-76 170 4 in in ADP issue-76 170 5 eastern eastern PROPN issue-76 170 6 europe europe PROPN issue-76 170 7 and and CCONJ issue-76 170 8 eurasia eurasia PROPN issue-76 170 9 , , PUNCT issue-76 170 10 many many ADJ issue-76 170 11 countries country NOUN issue-76 170 12 seek seek VERB issue-76 170 13 closer close ADJ issue-76 170 14 baltic baltic ADJ issue-76 170 15 journal journal NOUN issue-76 170 16 of of ADP issue-76 170 17 economic economic ADJ issue-76 170 18 studies study NOUN issue-76 170 19 29 29 NUM issue-76 170 20 vol vol NOUN issue-76 170 21 . . PROPN issue-76 171 1 2 2 NUM issue-76 171 2 , , PUNCT issue-76 171 3 no no INTJ issue-76 171 4 . . NOUN issue-76 171 5 2 2 NUM issue-76 171 6 , , PUNCT issue-76 171 7 2016 2016 NUM issue-76 171 8 economic economic ADJ issue-76 171 9 ties tie NOUN issue-76 171 10 with with ADP issue-76 171 11 the the DET issue-76 171 12 european european PROPN issue-76 171 13 union union PROPN issue-76 171 14 ( ( PUNCT issue-76 171 15 eu eu PROPN issue-76 171 16 ) ) PUNCT issue-76 171 17 , , PUNCT issue-76 171 18 hoping hope VERB issue-76 171 19 to to PART issue-76 171 20 benefit benefit VERB issue-76 171 21 from from ADP issue-76 171 22 access access NOUN issue-76 171 23 to to ADP issue-76 171 24 markets market NOUN issue-76 171 25 and and CCONJ issue-76 171 26 networks network NOUN issue-76 171 27 of of ADP issue-76 171 28 western western ADJ issue-76 171 29 european european ADJ issue-76 171 30 countries country NOUN issue-76 171 31 . . PUNCT issue-76 172 1 to to ADP issue-76 172 2 the the DET issue-76 172 3 ranks rank NOUN issue-76 172 4 of of ADP issue-76 172 5 countries country NOUN issue-76 172 6 that that PRON issue-76 172 7 are be AUX issue-76 172 8 trying try VERB issue-76 172 9 to to PART issue-76 172 10 build build VERB issue-76 172 11 stronger strong ADJ issue-76 172 12 economic economic ADJ issue-76 172 13 ties tie NOUN issue-76 172 14 with with ADP issue-76 172 15 the the DET issue-76 172 16 eu eu PROPN issue-76 172 17 are be AUX issue-76 172 18 azerbaijan azerbaijan PROPN issue-76 172 19 , , PUNCT issue-76 172 20 armenia armenia PROPN issue-76 172 21 , , PUNCT issue-76 172 22 belarus belarus PROPN issue-76 172 23 , , PUNCT issue-76 172 24 georgia georgia PROPN issue-76 172 25 , , PUNCT issue-76 172 26 moldova moldova PROPN issue-76 172 27 and and CCONJ issue-76 172 28 ukraine ukraine PROPN issue-76 172 29     SPACE issue-76 172 30 – – PUNCT issue-76 172 31 six six NUM issue-76 172 32 countries country NOUN issue-76 172 33 of of ADP issue-76 172 34 the the DET issue-76 172 35 eastern eastern PROPN issue-76 172 36 partnership partnership NOUN issue-76 172 37 ( ( PUNCT issue-76 172 38 eap eap PROPN issue-76 172 39 ) ) PUNCT issue-76 172 40 . . PUNCT issue-76 173 1 to to PART issue-76 173 2 fully fully ADV issue-76 173 3 take take VERB issue-76 173 4 advantage advantage NOUN issue-76 173 5 of of ADP issue-76 173 6 these these DET issue-76 173 7 bonds bond NOUN issue-76 173 8 , , PUNCT issue-76 173 9 these these DET issue-76 173 10 six six NUM issue-76 173 11 countries country NOUN issue-76 173 12 have have AUX issue-76 173 13 finally finally ADV issue-76 173 14 adopted adopt VERB issue-76 173 15 a a DET issue-76 173 16 common common ADJ issue-76 173 17 system system NOUN issue-76 173 18 of of ADP issue-76 173 19 financial financial ADJ issue-76 173 20 reporting reporting NOUN issue-76 173 21 , , PUNCT issue-76 173 22 part part NOUN issue-76 173 23 of of ADP issue-76 173 24 the the DET issue-76 173 25 legal legal ADJ issue-76 173 26 system system NOUN issue-76 173 27 of of ADP issue-76 173 28 the the DET issue-76 173 29 european european PROPN issue-76 173 30 union union PROPN issue-76 173 31 . . PUNCT issue-76 174 1 since since SCONJ issue-76 174 2 2004 2004 NUM issue-76 174 3 the the DET issue-76 174 4 world world PROPN issue-76 174 5 bank bank PROPN issue-76 174 6 reviews review VERB issue-76 174 7 its its PRON issue-76 174 8 standards standard NOUN issue-76 174 9 and and CCONJ issue-76 174 10 practices practice NOUN issue-76 174 11 in in ADP issue-76 174 12 the the DET issue-76 174 13 field field NOUN issue-76 174 14 of of ADP issue-76 174 15 accounting accounting NOUN issue-76 174 16 and and CCONJ issue-76 174 17 auditing auditing NOUN issue-76 174 18 in in ADP issue-76 174 19 the the DET issue-76 174 20 eap eap PROPN issue-76 174 21 countries country NOUN issue-76 174 22 to to PART issue-76 174 23 help help VERB issue-76 174 24 the the DET issue-76 174 25 government government NOUN issue-76 174 26 and and CCONJ issue-76 174 27 the the DET issue-76 174 28 main main ADJ issue-76 174 29 stakeholders stakeholder NOUN issue-76 174 30 in in ADP issue-76 174 31 these these DET issue-76 174 32 countries country NOUN issue-76 174 33 in in ADP issue-76 174 34 developing develop VERB issue-76 174 35 proposals proposal NOUN issue-76 174 36 for for ADP issue-76 174 37 improving improve VERB issue-76 174 38 the the DET issue-76 174 39 conditions condition NOUN issue-76 174 40 for for ADP issue-76 174 41 enterprise enterprise NOUN issue-76 174 42 reporting reporting NOUN issue-76 174 43 . . PUNCT issue-76 175 1 although although SCONJ issue-76 175 2 some some DET issue-76 175 3 progress progress NOUN issue-76 175 4 has have AUX issue-76 175 5 been be AUX issue-76 175 6 made make VERB issue-76 175 7 in in ADP issue-76 175 8 the the DET issue-76 175 9 development development NOUN issue-76 175 10 of of ADP issue-76 175 11 accounting accounting NOUN issue-76 175 12 and and CCONJ issue-76 175 13 reporting report VERB issue-76 175 14 eap eap PROPN issue-76 175 15 countries country NOUN issue-76 175 16 still still ADV issue-76 175 17 have have VERB issue-76 175 18 difficulty difficulty NOUN issue-76 175 19 in in ADP issue-76 175 20 creating create VERB issue-76 175 21 appropriate appropriate ADJ issue-76 175 22 institutional institutional ADJ issue-76 175 23 framework framework NOUN issue-76 175 24 and and CCONJ issue-76 175 25 conditions condition NOUN issue-76 175 26 that that PRON issue-76 175 27 would would AUX issue-76 175 28 encourage encourage VERB issue-76 175 29 the the DET issue-76 175 30 spread spread NOUN issue-76 175 31 of of ADP issue-76 175 32 best good ADJ issue-76 175 33 practices practice NOUN issue-76 175 34 in in ADP issue-76 175 35 financial financial ADJ issue-76 175 36 reporting reporting NOUN issue-76 175 37 . . PUNCT issue-76 176 1 the the DET issue-76 176 2 new new ADJ issue-76 176 3 program program NOUN issue-76 176 4 , , PUNCT issue-76 176 5 strengthening strengthen VERB issue-76 176 6 auditing auditing NOUN issue-76 176 7 and and CCONJ issue-76 176 8 reporting reporting NOUN issue-76 176 9 in in ADP issue-76 176 10 the the DET issue-76 176 11 countries country NOUN issue-76 176 12 of of ADP issue-76 176 13 the the DET issue-76 176 14 eastern eastern PROPN issue-76 176 15 partnership partnership NOUN issue-76 176 16 ( ( PUNCT issue-76 176 17 starep starep NOUN issue-76 176 18 ) ) PUNCT issue-76 176 19 which which PRON issue-76 176 20 aims aim VERB issue-76 176 21 to to PART issue-76 176 22 help help VERB issue-76 176 23 countries country NOUN issue-76 176 24 to to PART issue-76 176 25 create create VERB issue-76 176 26 joint joint ADJ issue-76 176 27 venture venture NOUN issue-76 176 28 effective effective ADJ issue-76 176 29 and and CCONJ issue-76 176 30 durable durable ADJ issue-76 176 31 system system NOUN issue-76 176 32 of of ADP issue-76 176 33 financial financial ADJ issue-76 176 34 reporting reporting NOUN issue-76 176 35 and and CCONJ issue-76 176 36 auditing auditing NOUN issue-76 176 37 in in ADP issue-76 176 38 accordance accordance NOUN issue-76 176 39 with with ADP issue-76 176 40 international international ADJ issue-76 176 41 standards standard NOUN issue-76 176 42 and and CCONJ issue-76 176 43 taking take VERB issue-76 176 44 into into ADP issue-76 176 45 account account NOUN issue-76 176 46 the the DET issue-76 176 47 requirements requirement NOUN issue-76 176 48 of of ADP issue-76 176 49 the the DET issue-76 176 50 european european ADJ issue-76 176 51 legal legal ADJ issue-76 176 52 system system NOUN issue-76 176 53 . . PUNCT issue-76 177 1 starep starep NOUN issue-76 177 2 program program NOUN issue-76 177 3 involves involve VERB issue-76 177 4 a a DET issue-76 177 5 wide wide ADJ issue-76 177 6 range range NOUN issue-76 177 7 of of ADP issue-76 177 8 stakeholders stakeholder NOUN issue-76 177 9 , , PUNCT issue-76 177 10 including include VERB issue-76 177 11 the the DET issue-76 177 12 ministry ministry PROPN issue-76 177 13 of of ADP issue-76 177 14 finance finance PROPN issue-76 177 15 , , PUNCT issue-76 177 16 the the DET issue-76 177 17 professional professional ADJ issue-76 177 18 community community NOUN issue-76 177 19 , , PUNCT issue-76 177 20 financial financial ADJ issue-76 177 21 controllers controller NOUN issue-76 177 22 , , PUNCT issue-76 177 23 accounting accounting NOUN issue-76 177 24 professors professor NOUN issue-76 177 25 . . PUNCT issue-76 178 1 the the DET issue-76 178 2 program program NOUN issue-76 178 3 aims aim VERB issue-76 178 4 to to PART issue-76 178 5 improve improve VERB issue-76 178 6 education education NOUN issue-76 178 7 in in ADP issue-76 178 8 accounting accounting NOUN issue-76 178 9 ; ; PUNCT issue-76 178 10 development development NOUN issue-76 178 11 of of ADP issue-76 178 12 the the DET issue-76 178 13 institutional institutional ADJ issue-76 178 14 framework framework NOUN issue-76 178 15 of of ADP issue-76 178 16 financial financial ADJ issue-76 178 17 reporting reporting NOUN issue-76 178 18 ; ; PUNCT issue-76 178 19 facilitate facilitate VERB issue-76 178 20 the the DET issue-76 178 21 transition transition NOUN issue-76 178 22 to to ADP issue-76 178 23 standards standard NOUN issue-76 178 24 compatible compatible ADJ issue-76 178 25 with with ADP issue-76 178 26 eu eu PROPN issue-76 178 27 requirements requirement NOUN issue-76 178 28 ; ; PUNCT issue-76 178 29 strengthening strengthen VERB issue-76 178 30 international international ADJ issue-76 178 31 cooperation cooperation NOUN issue-76 178 32 and and CCONJ issue-76 178 33 exchange exchange NOUN issue-76 178 34 of of ADP issue-76 178 35 experience experience NOUN issue-76 178 36 between between ADP issue-76 178 37 key key ADJ issue-76 178 38 institutions institution NOUN issue-76 178 39 . . PUNCT issue-76 179 1 program program NOUN issue-76 179 2 starep starep NOUN issue-76 179 3 is be AUX issue-76 179 4 built build VERB issue-76 179 5 on on ADP issue-76 179 6 the the DET issue-76 179 7 model model NOUN issue-76 179 8 of of ADP issue-76 179 9 mutual mutual ADJ issue-76 179 10 learning learning NOUN issue-76 179 11     SPACE issue-76 179 12 – – PUNCT issue-76 179 13 it it PRON issue-76 179 14 brings bring VERB issue-76 179 15 together together ADV issue-76 179 16 people people NOUN issue-76 179 17 who who PRON issue-76 179 18 determine determine VERB issue-76 179 19 public public ADJ issue-76 179 20 policy policy NOUN issue-76 179 21 , , PUNCT issue-76 179 22 teaching teach VERB issue-76 179 23 accounting accounting NOUN issue-76 179 24 , , PUNCT issue-76 179 25 financial financial ADJ issue-76 179 26 reporting reporting NOUN issue-76 179 27 professionally professionally ADV issue-76 179 28 engaged engage VERB issue-76 179 29 regulate regulate VERB issue-76 179 30 financial financial ADJ issue-76 179 31 activities activity NOUN issue-76 179 32 and and CCONJ issue-76 179 33 helping help VERB issue-76 179 34 participating participate VERB issue-76 179 35 countries country NOUN issue-76 179 36 to to PART issue-76 179 37 share share VERB issue-76 179 38 experiences experience NOUN issue-76 179 39 of of ADP issue-76 179 40 reform reform NOUN issue-76 179 41 and and CCONJ issue-76 179 42 avoid avoid VERB issue-76 179 43 potential potential ADJ issue-76 179 44 difficulties difficulty NOUN issue-76 179 45 . . PUNCT issue-76 180 1 centre centre NOUN issue-76 180 2 for for ADP issue-76 180 3 financial financial ADJ issue-76 180 4 reporting reporting NOUN issue-76 180 5 reform reform NOUN issue-76 180 6 ( ( PUNCT issue-76 180 7 cfrr cfrr NOUN issue-76 180 8 ) ) PUNCT issue-76 180 9 of of ADP issue-76 180 10 the the DET issue-76 180 11 world world PROPN issue-76 180 12 bank bank PROPN issue-76 180 13 , , PUNCT issue-76 180 14 located locate VERB issue-76 180 15 in in ADP issue-76 180 16 vienna vienna PROPN issue-76 180 17 , , PUNCT issue-76 180 18 coordinates coordinate VERB issue-76 180 19 the the DET issue-76 180 20 activities activity NOUN issue-76 180 21 of of ADP issue-76 180 22 the the DET issue-76 180 23 world world NOUN issue-76 180 24 bank bank PROPN issue-76 180 25 in in ADP issue-76 180 26 the the DET issue-76 180 27 financial financial ADJ issue-76 180 28 statements statement NOUN issue-76 180 29 in in ADP issue-76 180 30 all all DET issue-76 180 31 countries country NOUN issue-76 180 32 of of ADP issue-76 180 33 europe europe PROPN issue-76 180 34 and and CCONJ issue-76 180 35 central central PROPN issue-76 180 36 asia asia PROPN issue-76 180 37 . . PUNCT issue-76 181 1 the the DET issue-76 181 2 center center NOUN issue-76 181 3 provides provide VERB issue-76 181 4 a a DET issue-76 181 5 range range NOUN issue-76 181 6 of of ADP issue-76 181 7 services service NOUN issue-76 181 8 including include VERB issue-76 181 9 analytics analytic NOUN issue-76 181 10 , , PUNCT issue-76 181 11 consulting consulting NOUN issue-76 181 12 , , PUNCT issue-76 181 13 education education NOUN issue-76 181 14 and and CCONJ issue-76 181 15 development development NOUN issue-76 181 16 of of ADP issue-76 181 17 skills skill NOUN issue-76 181 18 , , PUNCT issue-76 181 19 know know NOUN issue-76 181 20 - - PUNCT issue-76 181 21 how how NOUN issue-76 181 22 and and CCONJ issue-76 181 23 technology technology NOUN issue-76 181 24 , , PUNCT issue-76 181 25 technical technical ADJ issue-76 181 26 support support NOUN issue-76 181 27 and and CCONJ issue-76 181 28 strengthening strengthening NOUN issue-76 181 29 of of ADP issue-76 181 30 institutions institution NOUN issue-76 181 31 , , PUNCT issue-76 181 32 and and CCONJ issue-76 181 33 helps help VERB issue-76 181 34 in in ADP issue-76 181 35 building build VERB issue-76 181 36 the the DET issue-76 181 37 foundations foundation NOUN issue-76 181 38 of of ADP issue-76 181 39 financial financial ADJ issue-76 181 40 reporting reporting NOUN issue-76 181 41 . . PUNCT issue-76 182 1 in in ADP issue-76 182 2 2016 2016 NUM issue-76 182 3 , , PUNCT issue-76 182 4 the the DET issue-76 182 5 world world NOUN issue-76 182 6 bank bank PROPN issue-76 182 7 continues continue VERB issue-76 182 8 active active ADJ issue-76 182 9 in in ADP issue-76 182 10 the the DET issue-76 182 11 field field NOUN issue-76 182 12 of of ADP issue-76 182 13 corporate corporate ADJ issue-76 182 14 financial financial ADJ issue-76 182 15 reporting reporting NOUN issue-76 182 16 and and CCONJ issue-76 182 17 improves improve VERB issue-76 182 18 the the DET issue-76 182 19 quality quality NOUN issue-76 182 20 of of ADP issue-76 182 21 financial financial ADJ issue-76 182 22 information information NOUN issue-76 182 23 for for ADP issue-76 182 24 the the DET issue-76 182 25 purpose purpose NOUN issue-76 182 26 of of ADP issue-76 182 27 the the DET issue-76 182 28 enterprise enterprise NOUN issue-76 182 29 and and CCONJ issue-76 182 30 the the DET issue-76 182 31 development development NOUN issue-76 182 32 of of ADP issue-76 182 33 the the DET issue-76 182 34 region region NOUN issue-76 182 35 . . PUNCT issue-76 183 1 from from ADP issue-76 183 2 26 26 NUM issue-76 183 3 to to PART issue-76 183 4 28 28 NUM issue-76 183 5 april april PROPN issue-76 183 6 2016 2016 NUM issue-76 183 7 , , PUNCT issue-76 183 8 the the DET issue-76 183 9 cfrr cfrr NOUN issue-76 183 10 is be AUX issue-76 183 11 hosting host VERB issue-76 183 12 three three NUM issue-76 183 13 high high ADJ issue-76 183 14 - - PUNCT issue-76 183 15 level level NOUN issue-76 183 16 events event NOUN issue-76 183 17 in in ADP issue-76 183 18 vienna vienna NOUN issue-76 183 19 on on ADP issue-76 183 20 the the DET issue-76 183 21 following follow VERB issue-76 183 22 theme theme NOUN issue-76 183 23 : : PUNCT issue-76 183 24 “ " PUNCT issue-76 183 25 financial financial ADJ issue-76 183 26 information information NOUN issue-76 183 27 : : PUNCT issue-76 183 28 catalyst catalyst NOUN issue-76 183 29 for for ADP issue-76 183 30 growth growth NOUN issue-76 183 31 ” " PUNCT issue-76 183 32 . . PUNCT issue-76 184 1 the the DET issue-76 184 2 series series NOUN issue-76 184 3 of of ADP issue-76 184 4 events event NOUN issue-76 184 5 will will AUX issue-76 184 6 discuss discuss VERB issue-76 184 7 the the DET issue-76 184 8 role role NOUN issue-76 184 9 of of ADP issue-76 184 10 good good ADJ issue-76 184 11 quality quality NOUN issue-76 184 12 and and CCONJ issue-76 184 13 transparent transparent ADJ issue-76 184 14 financial financial ADJ issue-76 184 15 reporting reporting NOUN issue-76 184 16 in in ADP issue-76 184 17 the the DET issue-76 184 18 economic economic ADJ issue-76 184 19 development development NOUN issue-76 184 20 of of ADP issue-76 184 21 east east PROPN issue-76 184 22 , , PUNCT issue-76 184 23 central central ADJ issue-76 184 24 and and CCONJ issue-76 184 25 southeastern southeastern ADJ issue-76 184 26 europe europe PROPN issue-76 184 27 . . PUNCT issue-76 185 1 the the DET issue-76 185 2 2016 2016 NUM issue-76 185 3 cfrr cfrr PROPN issue-76 185 4 ministerial ministerial ADJ issue-76 185 5 conference conference NOUN issue-76 185 6 is be AUX issue-76 185 7 dedicated dedicate VERB issue-76 185 8 to to ADP issue-76 185 9 the the DET issue-76 185 10 impact impact NOUN issue-76 185 11 of of ADP issue-76 185 12 quality quality NOUN issue-76 185 13 financial financial ADJ issue-76 185 14 reporting reporting NOUN issue-76 185 15 on on ADP issue-76 185 16 catalyzing catalyze VERB issue-76 185 17 growth growth NOUN issue-76 185 18 in in ADP issue-76 185 19 investments investment NOUN issue-76 185 20 and and CCONJ issue-76 185 21 economies economy NOUN issue-76 185 22 . . PUNCT issue-76 186 1 senior senior ADJ issue-76 186 2 officials official NOUN issue-76 186 3 from from ADP issue-76 186 4 participating participate VERB issue-76 186 5 countries country NOUN issue-76 186 6 ( ( PUNCT issue-76 186 7 albania albania PROPN issue-76 186 8 , , PUNCT issue-76 186 9 armenia armenia PROPN issue-76 186 10 , , PUNCT issue-76 186 11 azerbaijan azerbaijan PROPN issue-76 186 12 , , PUNCT issue-76 186 13 belarus belarus PROPN issue-76 186 14 , , PUNCT issue-76 186 15 bosnia bosnia PROPN issue-76 186 16 and and CCONJ issue-76 186 17 herzegovina herzegovina PROPN issue-76 186 18 , , PUNCT issue-76 186 19 georgia georgia PROPN issue-76 186 20 , , PUNCT issue-76 186 21 kosovo kosovo PROPN issue-76 186 22 , , PUNCT issue-76 186 23 former former ADJ issue-76 186 24 yugoslav yugoslav PROPN issue-76 186 25 republic republic PROPN issue-76 186 26 of of ADP issue-76 186 27 macedonia macedonia PROPN issue-76 186 28 , , PUNCT issue-76 186 29 moldova moldova PROPN issue-76 186 30 , , PUNCT issue-76 186 31 montenegro montenegro PROPN issue-76 186 32 , , PUNCT issue-76 186 33 serbia serbia PROPN issue-76 186 34 and and CCONJ issue-76 186 35 ukraine ukraine NOUN issue-76 186 36 ) ) PUNCT issue-76 186 37 will will AUX issue-76 186 38 meet meet VERB issue-76 186 39 for for ADP issue-76 186 40 further further ADJ issue-76 186 41 exchanges exchange NOUN issue-76 186 42 on on ADP issue-76 186 43 progress progress NOUN issue-76 186 44 on on ADP issue-76 186 45 corporate corporate ADJ issue-76 186 46 financial financial ADJ issue-76 186 47 reporting reporting NOUN issue-76 186 48 reform reform NOUN issue-76 186 49 and and CCONJ issue-76 186 50 explore explore VERB issue-76 186 51 avenues avenue NOUN issue-76 186 52 for for ADP issue-76 186 53 improving improve VERB issue-76 186 54 the the DET issue-76 186 55 quality quality NOUN issue-76 186 56 of of ADP issue-76 186 57 financial financial ADJ issue-76 186 58 information information NOUN issue-76 186 59 that that PRON issue-76 186 60 supports support VERB issue-76 186 61 decisionmaking decisionmake VERB issue-76 186 62 and and CCONJ issue-76 186 63 facilitates facilitate VERB issue-76 186 64 investment investment NOUN issue-76 186 65 . . PUNCT issue-76 187 1 participants participant NOUN issue-76 187 2 will will AUX issue-76 187 3 review review VERB issue-76 187 4 progress progress NOUN issue-76 187 5 made make VERB issue-76 187 6 in in ADP issue-76 187 7 reforms reform NOUN issue-76 187 8 in in ADP issue-76 187 9 their their PRON issue-76 187 10 respective respective ADJ issue-76 187 11 countries country NOUN issue-76 187 12 and and CCONJ issue-76 187 13 explore explore VERB issue-76 187 14 how how SCONJ issue-76 187 15 to to PART issue-76 187 16 build build VERB issue-76 187 17 trust trust NOUN issue-76 187 18 in in ADP issue-76 187 19 financial financial ADJ issue-76 187 20 reporting reporting NOUN issue-76 187 21 and and CCONJ issue-76 187 22 promote promote VERB issue-76 187 23 its its PRON issue-76 187 24 use use NOUN issue-76 187 25 as as ADP issue-76 187 26 the the DET issue-76 187 27 basis basis NOUN issue-76 187 28 for for ADP issue-76 187 29 fostering foster VERB issue-76 187 30 inclusive inclusive ADJ issue-76 187 31 growth growth NOUN issue-76 187 32 . . PUNCT issue-76 188 1 this this DET issue-76 188 2 biennial biennial ADJ issue-76 188 3 event event NOUN issue-76 188 4 promotes promote VERB issue-76 188 5 the the DET issue-76 188 6 use use NOUN issue-76 188 7 of of ADP issue-76 188 8 financial financial ADJ issue-76 188 9 information information NOUN issue-76 188 10 in in ADP issue-76 188 11 support support NOUN issue-76 188 12 of of ADP issue-76 188 13 financial financial ADJ issue-76 188 14 stability stability NOUN issue-76 188 15 , , PUNCT issue-76 188 16 access access NOUN issue-76 188 17 to to ADP issue-76 188 18 finance finance NOUN issue-76 188 19 for for ADP issue-76 188 20 businesses business NOUN issue-76 188 21 , , PUNCT issue-76 188 22 and and CCONJ issue-76 188 23 economic economic ADJ issue-76 188 24 growth growth NOUN issue-76 188 25 in in ADP issue-76 188 26 the the DET issue-76 188 27 region region NOUN issue-76 188 28 . . PUNCT issue-76 189 1 such such ADJ issue-76 189 2 assistance assistance NOUN issue-76 189 3 of of ADP issue-76 189 4 the the DET issue-76 189 5 world world NOUN issue-76 189 6 bank bank PROPN issue-76 189 7 in in ADP issue-76 189 8 the the DET issue-76 189 9 development development NOUN issue-76 189 10 of of ADP issue-76 189 11 financial financial ADJ issue-76 189 12 reporting reporting NOUN issue-76 189 13 firms firm NOUN issue-76 189 14 in in ADP issue-76 189 15 ukraine ukraine PROPN issue-76 189 16 is be AUX issue-76 189 17 a a DET issue-76 189 18 prerequisite prerequisite NOUN issue-76 189 19 for for ADP issue-76 189 20 european european ADJ issue-76 189 21 integration integration NOUN issue-76 189 22 processes process NOUN issue-76 189 23 taking take VERB issue-76 189 24 place place NOUN issue-76 189 25 today today NOUN issue-76 189 26 , , PUNCT issue-76 189 27 and and CCONJ issue-76 189 28 is be AUX issue-76 189 29 a a DET issue-76 189 30 new new ADJ issue-76 189 31 step step NOUN issue-76 189 32 in in ADP issue-76 189 33 the the DET issue-76 189 34 ukrainian ukrainian ADJ issue-76 189 35 companies company NOUN issue-76 189 36 on on ADP issue-76 189 37 the the DET issue-76 189 38 european european ADJ issue-76 189 39 and and CCONJ issue-76 189 40 world world NOUN issue-76 189 41 markets market NOUN issue-76 189 42 . . PUNCT issue-76 190 1 5 5 X issue-76 190 2 . . X issue-76 190 3 conclusions conclusion NOUN issue-76 190 4 from from ADP issue-76 190 5 the the DET issue-76 190 6 study study NOUN issue-76 190 7 we we PRON issue-76 190 8 can can AUX issue-76 190 9 draw draw VERB issue-76 190 10 the the DET issue-76 190 11 following following ADJ issue-76 190 12 conclusions conclusion NOUN issue-76 190 13 : : PUNCT issue-76 190 14 – – PUNCT issue-76 190 15 active active ADJ issue-76 190 16 accounting accounting NOUN issue-76 190 17 reform reform NOUN issue-76 190 18 in in ADP issue-76 190 19 ukraine ukraine NOUN issue-76 190 20 , , PUNCT issue-76 190 21 carried carry VERB issue-76 190 22 out out ADP issue-76 190 23 in in ADP issue-76 190 24 recent recent ADJ issue-76 190 25 years year NOUN issue-76 190 26 , , PUNCT issue-76 190 27 aimed aim VERB issue-76 190 28 at at ADP issue-76 190 29 optimizing optimize VERB issue-76 190 30 accounting accounting NOUN issue-76 190 31 process process NOUN issue-76 190 32 , , PUNCT issue-76 190 33 the the DET issue-76 190 34 creation creation NOUN issue-76 190 35 of of ADP issue-76 190 36 the the DET issue-76 190 37 information information NOUN issue-76 190 38 - - PUNCT issue-76 190 39 analytical analytical ADJ issue-76 190 40 base base NOUN issue-76 190 41 that that PRON issue-76 190 42 would would AUX issue-76 190 43 get get VERB issue-76 190 44 the the DET issue-76 190 45 output output NOUN issue-76 190 46 statements statement NOUN issue-76 190 47 that that PRON issue-76 190 48 reflect reflect VERB issue-76 190 49 the the DET issue-76 190 50 real real ADJ issue-76 190 51 financial financial ADJ issue-76 190 52 position position NOUN issue-76 190 53 , , PUNCT issue-76 190 54 financial financial ADJ issue-76 190 55 firms firm NOUN issue-76 190 56 and and CCONJ issue-76 190 57 adequately adequately ADV issue-76 190 58 would would AUX issue-76 190 59 meet meet VERB issue-76 190 60 the the DET issue-76 190 61 demands demand NOUN issue-76 190 62 of of ADP issue-76 190 63 the the DET issue-76 190 64 users user NOUN issue-76 190 65 concerned concern VERB issue-76 190 66 ; ; PUNCT issue-76 190 67 – – PUNCT issue-76 190 68 financial financial ADJ issue-76 190 69 statements statement NOUN issue-76 190 70 should should AUX issue-76 190 71 satisfy satisfy VERB issue-76 190 72 primarily primarily ADV issue-76 190 73 the the DET issue-76 190 74 information information NOUN issue-76 190 75 needs need NOUN issue-76 190 76 of of ADP issue-76 190 77 users user NOUN issue-76 190 78 with with ADP issue-76 190 79 a a DET issue-76 190 80 direct direct ADJ issue-76 190 81 financial financial ADJ issue-76 190 82 interest interest NOUN issue-76 190 83 , , PUNCT issue-76 190 84 because because SCONJ issue-76 190 85 this this DET issue-76 190 86 group group NOUN issue-76 190 87 of of ADP issue-76 190 88 users user NOUN issue-76 190 89 has have VERB issue-76 190 90 the the DET issue-76 190 91 most most ADJ issue-76 190 92 leverage leverage NOUN issue-76 190 93 over over ADP issue-76 190 94 the the DET issue-76 190 95 entity entity NOUN issue-76 190 96 . . PUNCT issue-76 191 1 the the DET issue-76 191 2 enterprise enterprise NOUN issue-76 191 3 can can AUX issue-76 191 4 not not PART issue-76 191 5 do do VERB issue-76 191 6 without without ADP issue-76 191 7 its its PRON issue-76 191 8 interest interest NOUN issue-76 191 9 in in ADP issue-76 191 10 the the DET issue-76 191 11 activities activity NOUN issue-76 191 12 of of ADP issue-76 191 13 other other ADJ issue-76 191 14 actors actor NOUN issue-76 191 15 ( ( PUNCT issue-76 191 16 who who PRON issue-76 191 17 have have VERB issue-76 191 18 little little ADJ issue-76 191 19 financial financial ADJ issue-76 191 20 interest interest NOUN issue-76 191 21 ) ) PUNCT issue-76 191 22 reporting reporting NOUN issue-76 191 23 , , PUNCT issue-76 191 24 where where SCONJ issue-76 191 25 possible possible ADJ issue-76 191 26 , , PUNCT issue-76 191 27 they they PRON issue-76 191 28 should should AUX issue-76 191 29 provide provide VERB issue-76 191 30 sufficient sufficient ADJ issue-76 191 31 volume volume NOUN issue-76 191 32 and and CCONJ issue-76 191 33 informative informative ADJ issue-76 191 34 information information NOUN issue-76 191 35 that that PRON issue-76 191 36 is be AUX issue-76 191 37 only only ADV issue-76 191 38 possible possible ADJ issue-76 191 39 in in ADP issue-76 191 40 preparing prepare VERB issue-76 191 41 and and CCONJ issue-76 191 42 presenting present VERB issue-76 191 43 targeted target VERB issue-76 191 44 reporting reporting NOUN issue-76 191 45 ; ; PUNCT issue-76 191 46 – – PUNCT issue-76 191 47 qualitative qualitative ADJ issue-76 191 48 characteristics characteristic NOUN issue-76 191 49 of of ADP issue-76 191 50 financial financial ADJ issue-76 191 51 reporting reporting NOUN issue-76 191 52 are be AUX issue-76 191 53 not not PART issue-76 191 54 the the DET issue-76 191 55 same same ADJ issue-76 191 56 , , PUNCT issue-76 191 57 they they PRON issue-76 191 58 are be AUX issue-76 191 59 subject subject ADJ issue-76 191 60 to to ADP issue-76 191 61 adjustments adjustment NOUN issue-76 191 62 , , PUNCT issue-76 191 63 primarily primarily ADV issue-76 191 64 related relate VERB issue-76 191 65 to to AUX issue-76 191 66 changes change VERB issue-76 191 67 economic economic ADJ issue-76 191 68 realities reality NOUN issue-76 191 69 of of ADP issue-76 191 70 the the DET issue-76 191 71 country country NOUN issue-76 191 72 . . PUNCT issue-76 192 1 all all DET issue-76 192 2 possible possible ADJ issue-76 192 3 adjustments adjustment NOUN issue-76 192 4 to to PART issue-76 192 5 be be AUX issue-76 192 6 made make VERB issue-76 192 7 in in ADP issue-76 192 8 accordance accordance NOUN issue-76 192 9 with with ADP issue-76 192 10 the the DET issue-76 192 11 principles principle NOUN issue-76 192 12 of of ADP issue-76 192 13 the the DET issue-76 192 14 system system NOUN issue-76 192 15 and and CCONJ issue-76 192 16 display display NOUN issue-76 192 17 data datum NOUN issue-76 192 18 based base VERB issue-76 192 19 on on ADP issue-76 192 20 research research NOUN issue-76 192 21 developed develop VERB issue-76 192 22 approaches approach NOUN issue-76 192 23 that that PRON issue-76 192 24 ultimately ultimately ADV issue-76 192 25 will will AUX issue-76 192 26 guarantee guarantee VERB issue-76 192 27 the the DET issue-76 192 28 interests interest NOUN issue-76 192 29 of of ADP issue-76 192 30 users user NOUN issue-76 192 31 of of ADP issue-76 192 32 financial financial ADJ issue-76 192 33 statements statement NOUN issue-76 192 34 ; ; PUNCT issue-76 192 35 – – PUNCT issue-76 192 36 the the DET issue-76 192 37 world world NOUN issue-76 192 38 bank bank PROPN issue-76 192 39 has have VERB issue-76 192 40 a a DET issue-76 192 41 large large ADJ issue-76 192 42 impact impact NOUN issue-76 192 43 on on ADP issue-76 192 44 the the DET issue-76 192 45 financial financial ADJ issue-76 192 46 reporting reporting NOUN issue-76 192 47 , , PUNCT issue-76 192 48 directing direct VERB issue-76 192 49 to to PART issue-76 192 50 improve improve VERB issue-76 192 51 the the DET issue-76 192 52 institutional institutional ADJ issue-76 192 53 framework framework NOUN issue-76 192 54 of of ADP issue-76 192 55 corporate corporate ADJ issue-76 192 56 financial financial ADJ issue-76 192 57 reporting reporting NOUN issue-76 192 58 , , PUNCT issue-76 192 59 promote promote VERB issue-76 192 60 the the DET issue-76 192 61 adoption adoption NOUN issue-76 192 62 of of ADP issue-76 192 63 standards standard NOUN issue-76 192 64 that that PRON issue-76 192 65 meet meet VERB issue-76 192 66 the the DET issue-76 192 67 eu eu PROPN issue-76 192 68 . . PUNCT issue-76 193 1 this this PRON issue-76 193 2 is be AUX issue-76 193 3 in in ADP issue-76 193 4 turn turn NOUN issue-76 193 5 a a DET issue-76 193 6 necessary necessary ADJ issue-76 193 7 prerequisite prerequisite ADJ issue-76 193 8 european european ADJ issue-76 193 9 integration integration NOUN issue-76 193 10 processes process NOUN issue-76 193 11 taking take VERB issue-76 193 12 place place NOUN issue-76 193 13 today today NOUN issue-76 193 14 in in ADP issue-76 193 15 ukraine ukraine NOUN issue-76 193 16 , , PUNCT issue-76 193 17 as as ADV issue-76 193 18 well well ADV issue-76 193 19 as as ADP issue-76 193 20 a a DET issue-76 193 21 new new ADJ issue-76 193 22 step step NOUN issue-76 193 23 in in ADP issue-76 193 24 the the DET issue-76 193 25 ukrainian ukrainian ADJ issue-76 193 26 companies company NOUN issue-76 193 27 on on ADP issue-76 193 28 the the DET issue-76 193 29 european european ADJ issue-76 193 30 and and CCONJ issue-76 193 31 world world NOUN issue-76 193 32 markets market NOUN issue-76 193 33 . . PUNCT issue-76 194 1 further further ADJ issue-76 194 2 studies study NOUN issue-76 194 3 towards towards ADP issue-76 194 4 the the DET issue-76 194 5 development development NOUN issue-76 194 6 and and CCONJ issue-76 194 7 improvement improvement NOUN issue-76 194 8 of of ADP issue-76 194 9 accounting accounting NOUN issue-76 194 10 firms firm NOUN issue-76 194 11 should should AUX issue-76 194 12 be be AUX issue-76 194 13 focused focus VERB issue-76 194 14 on on ADP issue-76 194 15 possible possible ADJ issue-76 194 16 ways way NOUN issue-76 194 17 of of ADP issue-76 194 18 promoting promote VERB issue-76 194 19 ukraine ukraine NOUN issue-76 194 20 ’s ’s PART issue-76 194 21 positive positive ADJ issue-76 194 22 experience experience NOUN issue-76 194 23 of of ADP issue-76 194 24 the the DET issue-76 194 25 european european PROPN issue-76 194 26 union union PROPN issue-76 194 27 formation formation NOUN issue-76 194 28 , , PUNCT issue-76 194 29 saturation saturation NOUN issue-76 194 30 and and CCONJ issue-76 194 31 presentation presentation NOUN issue-76 194 32 of of ADP issue-76 194 33 financial financial ADJ issue-76 194 34 statements statement NOUN issue-76 194 35 . . PUNCT issue-76 195 1 baltic baltic PROPN issue-76 195 2 journal journal PROPN issue-76 195 3 of of ADP issue-76 195 4 economic economic ADJ issue-76 195 5 studies study NOUN issue-76 195 6 30 30 NUM issue-76 195 7 vol vol NOUN issue-76 195 8 . . PROPN issue-76 196 1 2 2 NUM issue-76 196 2 , , PUNCT issue-76 196 3 no no INTJ issue-76 196 4 . . NOUN issue-76 196 5 2 2 NUM issue-76 196 6 , , PUNCT issue-76 196 7 2016 2016 NUM issue-76 196 8 references reference NOUN issue-76 196 9 davidov davidov PROPN issue-76 196 10 , , PUNCT issue-76 196 11 g.m g.m PROPN issue-76 196 12 . . PROPN issue-76 196 13 , , PUNCT issue-76 196 14 shalimova shalimova PROPN issue-76 196 15 , , PUNCT issue-76 196 16 n.s n.s PROPN issue-76 196 17 . . PROPN issue-76 196 18 ( ( PUNCT issue-76 196 19 2011 2011 NUM issue-76 196 20 ) ) PUNCT issue-76 196 21 . . PUNCT issue-76 197 1 reporting report VERB issue-76 197 2 companies company NOUN issue-76 197 3     SPACE issue-76 197 4 – – PUNCT issue-76 197 5 kyiv kyiv ADJ issue-76 197 6 , , PUNCT issue-76 197 7 knowledge knowledge NOUN issue-76 197 8 , , PUNCT issue-76 197 9 623 623 NUM issue-76 197 10 p. p. NOUN issue-76 197 11 golcova golcova PROPN issue-76 197 12 , , PUNCT issue-76 197 13 s.m s.m PROPN issue-76 197 14 . . PROPN issue-76 197 15 , , PUNCT issue-76 197 16 glikus glikus PROPN issue-76 197 17 , , PUNCT issue-76 197 18 i.y i.y PROPN issue-76 197 19 . . PUNCT issue-76 198 1 ( ( PUNCT issue-76 198 2 2004 2004 NUM issue-76 198 3 ) ) PUNCT issue-76 198 4 . . PUNCT issue-76 199 1 statements statement NOUN issue-76 199 2 ( ( PUNCT issue-76 199 3 financial financial ADJ issue-76 199 4 , , PUNCT issue-76 199 5 statistical statistical ADJ issue-76 199 6 , , PUNCT issue-76 199 7 consolidated consolidated ADJ issue-76 199 8 and and CCONJ issue-76 199 9 for for ADP issue-76 199 10 social social ADJ issue-76 199 11 and and CCONJ issue-76 199 12 pension pension NOUN issue-76 199 13 insurance insurance NOUN issue-76 199 14 ) ) PUNCT issue-76 199 15     SPACE issue-76 199 16 – – PUNCT issue-76 199 17 kyiv kyiv ADJ issue-76 199 18 , , PUNCT issue-76 199 19 center center NOUN issue-76 199 20 of of ADP issue-76 199 21 educational educational ADJ issue-76 199 22 literature literature NOUN issue-76 199 23 , , PUNCT issue-76 199 24 292 292 NUM issue-76 199 25 p. p. NOUN issue-76 199 26 homun homun PROPN issue-76 199 27 , , PUNCT issue-76 199 28 p. p. PROPN issue-76 199 29 ya ya PROPN issue-76 199 30 . . PUNCT issue-76 200 1 ( ( PUNCT issue-76 200 2 2001 2001 NUM issue-76 200 3 ) ) PUNCT issue-76 200 4 . . PUNCT issue-76 201 1 accounting accounting NOUN issue-76 201 2 of of ADP issue-76 201 3 agricultural agricultural ADJ issue-76 201 4 enterprises enterprise NOUN issue-76 201 5     SPACE issue-76 201 6 – – PUNCT issue-76 201 7 ternopil ternopil VERB issue-76 201 8 , , PUNCT issue-76 201 9 453 453 NUM issue-76 201 10 p. p. NOUN issue-76 201 11 homun homun NOUN issue-76 201 12 , , PUNCT issue-76 201 13 p. p. PROPN issue-76 201 14 ya ya PROPN issue-76 201 15 . . PUNCT issue-76 202 1 ( ( PUNCT issue-76 202 2 2004 2004 NUM issue-76 202 3 ) ) PUNCT issue-76 202 4 . . PUNCT issue-76 203 1 formation formation NOUN issue-76 203 2 reporting reporting NOUN issue-76 203 3 of of ADP issue-76 203 4 financial financial ADJ issue-76 203 5 , , PUNCT issue-76 203 6 management management NOUN issue-76 203 7 and and CCONJ issue-76 203 8 tax tax NOUN issue-76 203 9 accounting accounting NOUN issue-76 203 10 subsystems subsystem NOUN issue-76 203 11     SPACE issue-76 203 12 – – PUNCT issue-76 203 13 ternopil ternopil VERB issue-76 203 14 , , PUNCT issue-76 203 15 economic economic ADJ issue-76 203 16 thought thought NOUN issue-76 203 17 , , PUNCT issue-76 203 18 288 288 NUM issue-76 203 19 p. p. NOUN issue-76 203 20 kindracka kindracka PROPN issue-76 203 21 , , PUNCT issue-76 203 22 l.m l.m PROPN issue-76 203 23 . . PROPN issue-76 203 24 ( ( PUNCT issue-76 203 25 2011 2011 NUM issue-76 203 26 ) ) PUNCT issue-76 203 27 . . PUNCT issue-76 204 1 statements statement NOUN issue-76 204 2 in in ADP issue-76 204 3 the the DET issue-76 204 4 general general ADJ issue-76 204 5 accounting accounting NOUN issue-76 204 6 system system NOUN issue-76 204 7 entities entity NOUN issue-76 204 8 : : PUNCT issue-76 204 9 the the DET issue-76 204 10 development development NOUN issue-76 204 11 and and CCONJ issue-76 204 12 improvement improvement NOUN issue-76 204 13 . . PUNCT issue-76 205 1 bulletin bulletin NOUN issue-76 205 2 of of ADP issue-76 205 3 the the DET issue-76 205 4 commerce commerce PROPN issue-76 205 5 lviv lviv PROPN issue-76 205 6 academy academy PROPN issue-76 205 7 , , PUNCT issue-76 205 8 vol vol NOUN issue-76 205 9 . . PROPN issue-76 205 10 35 35 NUM issue-76 205 11 , , PUNCT issue-76 205 12 pp pp ADJ issue-76 205 13 . . PUNCT issue-76 206 1 175 175 NUM issue-76 206 2 - - SYM issue-76 206 3 178 178 NUM issue-76 206 4 . . PUNCT issue-76 207 1 makarova makarova PROPN issue-76 207 2 , , PUNCT issue-76 207 3 v.f v.f PROPN issue-76 207 4 . . PROPN issue-76 207 5 ( ( PUNCT issue-76 207 6 2010 2010 NUM issue-76 207 7 ) ) PUNCT issue-76 207 8 . . PUNCT issue-76 208 1 problems problem NOUN issue-76 208 2 of of ADP issue-76 208 3 reliability reliability NOUN issue-76 208 4 and and CCONJ issue-76 208 5 authenticity authenticity NOUN issue-76 208 6 of of ADP issue-76 208 7 the the DET issue-76 208 8 financial financial ADJ issue-76 208 9 reporting reporting NOUN issue-76 208 10 , , PUNCT issue-76 208 11 the the DET issue-76 208 12 bulletin bulletin NOUN issue-76 208 13 of of ADP issue-76 208 14 the the DET issue-76 208 15 professional professional ADJ issue-76 208 16 accountant accountant NOUN issue-76 208 17 , , PUNCT issue-76 208 18 vol vol NOUN issue-76 208 19 . . PROPN issue-76 208 20 10 10 NUM issue-76 208 21 - - SYM issue-76 208 22 12 12 NUM issue-76 208 23 , , PUNCT issue-76 208 24 pp pp ADJ issue-76 208 25 . . PUNCT issue-76 209 1 33 33 NUM issue-76 209 2 - - SYM issue-76 209 3 39 39 NUM issue-76 209 4 . . PUNCT issue-76 210 1 oliinychuk oliinychuk PROPN issue-76 210 2 , , PUNCT issue-76 210 3 v.m v.m PROPN issue-76 210 4 , , PUNCT issue-76 210 5 oliinychuk oliinychuk NOUN issue-76 210 6 o.i o.i PROPN issue-76 210 7 . . PUNCT issue-76 210 8 ( ( PUNCT issue-76 210 9 2013 2013 NUM issue-76 210 10 ) ) PUNCT issue-76 210 11 . . PUNCT issue-76 211 1 the the DET issue-76 211 2 principles principle NOUN issue-76 211 3 of of ADP issue-76 211 4 formation formation NOUN issue-76 211 5 and and CCONJ issue-76 211 6 the the DET issue-76 211 7 system system NOUN issue-76 211 8 of of ADP issue-76 211 9 properties property NOUN issue-76 211 10 of of ADP issue-76 211 11 the the DET issue-76 211 12 usefulness usefulness NOUN issue-76 211 13 of of ADP issue-76 211 14 financial financial ADJ issue-76 211 15 statements statement NOUN issue-76 211 16     SPACE issue-76 211 17 – – PUNCT issue-76 211 18 innovative innovative ADJ issue-76 211 19 economy economy NOUN issue-76 211 20 , , PUNCT issue-76 211 21 vol vol NOUN issue-76 211 22 . . PROPN issue-76 211 23 9(47 9(47 NUM issue-76 211 24 ) ) PUNCT issue-76 211 25 , , PUNCT issue-76 211 26 pp pp ADP issue-76 211 27 . . PUNCT issue-76 212 1 185 185 NUM issue-76 212 2 - - SYM issue-76 212 3 195 195 NUM issue-76 212 4 . . PUNCT issue-76 213 1 ryndia ryndia PROPN issue-76 213 2 , , PUNCT issue-76 213 3 a. a. NOUN issue-76 213 4 ( ( PUNCT issue-76 213 5 2009 2009 NUM issue-76 213 6 ) ) PUNCT issue-76 213 7 . . PUNCT issue-76 214 1 financial financial ADJ issue-76 214 2 reporting reporting NOUN issue-76 214 3 : : PUNCT issue-76 214 4 looks look VERB issue-76 214 5 from from ADP issue-76 214 6 different different ADJ issue-76 214 7 parties party NOUN issue-76 214 8     SPACE issue-76 214 9 – – PUNCT issue-76 214 10 the the DET issue-76 214 11 taxes taxis NOUN issue-76 214 12 and and CCONJ issue-76 214 13 record record NOUN issue-76 214 14 - - PUNCT issue-76 214 15 keeping keeping NOUN issue-76 214 16 , , PUNCT issue-76 214 17 vol vol NOUN issue-76 214 18 . . PROPN issue-76 215 1 7 7 NUM issue-76 215 2 , , PUNCT issue-76 215 3 pp pp ADJ issue-76 215 4 . . PUNCT issue-76 216 1 17 17 NUM issue-76 216 2 - - SYM issue-76 216 3 19 19 NUM issue-76 216 4 . . PUNCT issue-76 216 5 sinelnikova sinelnikova PROPN issue-76 216 6 , , PUNCT issue-76 216 7 n.o n.o PROPN issue-76 216 8 . . PROPN issue-76 216 9 ( ( PUNCT issue-76 216 10 2012 2012 NUM issue-76 216 11 ) ) PUNCT issue-76 216 12 . . PUNCT issue-76 217 1 organizational organizational ADJ issue-76 217 2 aspects aspect NOUN issue-76 217 3 of of ADP issue-76 217 4 the the DET issue-76 217 5 transition transition NOUN issue-76 217 6 ukrainian ukrainian ADJ issue-76 217 7 companies company NOUN issue-76 217 8 to to PART issue-76 217 9 use use VERB issue-76 217 10 international international ADJ issue-76 217 11 financial financial ADJ issue-76 217 12 reporting reporting NOUN issue-76 217 13 standards standard NOUN issue-76 217 14     SPACE issue-76 217 15 – – PUNCT issue-76 217 16 youth youth NOUN issue-76 217 17 science science NOUN issue-76 217 18 journal journal PROPN issue-76 217 19 uabs uab VERB issue-76 217 20 nbu nbu PROPN issue-76 217 21 , , PUNCT issue-76 217 22 vol vol NOUN issue-76 217 23 . . PROPN issue-76 218 1 1 1 NUM issue-76 218 2 , , PUNCT issue-76 218 3 pp pp ADJ issue-76 218 4 . . PUNCT issue-76 219 1 330 330 NUM issue-76 219 2 - - SYM issue-76 219 3 338 338 NUM issue-76 219 4 . . PUNCT issue-76 220 1 sokolov sokolov PROPN issue-76 220 2 , , PUNCT issue-76 220 3 ya.v ya.v PROPN issue-76 220 4 . . PROPN issue-76 220 5 , , PUNCT issue-76 220 6 bychkova bychkova PROPN issue-76 220 7 , , PUNCT issue-76 220 8 s.m s.m PROPN issue-76 220 9 . . PROPN issue-76 221 1 ( ( PUNCT issue-76 221 2 2004 2004 NUM issue-76 221 3 ) ) PUNCT issue-76 221 4 . . PUNCT issue-76 222 1 principle principle NOUN issue-76 222 2 of of ADP issue-76 222 3 circumspection circumspection NOUN issue-76 222 4 ( ( PUNCT issue-76 222 5 conservatism conservatism NOUN issue-76 222 6 ) ) PUNCT issue-76 222 7 is be AUX issue-76 222 8 in in ADP issue-76 222 9 a a DET issue-76 222 10 record record NOUN issue-76 222 11 - - PUNCT issue-76 222 12 keeping keeping NOUN issue-76 222 13     SPACE issue-76 222 14 – – PUNCT issue-76 222 15 the the DET issue-76 222 16 accounting accounting NOUN issue-76 222 17 , , PUNCT issue-76 222 18 vol vol NOUN issue-76 222 19 . . PROPN issue-76 222 20 5 5 NUM issue-76 222 21 , , PUNCT issue-76 222 22 pp pp ADJ issue-76 222 23 . . PUNCT issue-76 223 1 54 54 NUM issue-76 223 2 - - SYM issue-76 223 3 59 59 NUM issue-76 223 4 . . PUNCT issue-76 223 5 syk syk PROPN issue-76 223 6 , , PUNCT issue-76 223 7 l. l. PROPN issue-76 223 8 ( ( PUNCT issue-76 223 9 2008 2008 NUM issue-76 223 10 ) ) PUNCT issue-76 223 11 . . PUNCT issue-76 224 1 organization organization NOUN issue-76 224 2 of of ADP issue-76 224 3 preparation preparation NOUN issue-76 224 4 and and CCONJ issue-76 224 5 reporting reporting NOUN issue-76 224 6 – – PUNCT issue-76 224 7 accounting account VERB issue-76 224 8 in in ADP issue-76 224 9 agriculture agriculture NOUN issue-76 224 10 , , PUNCT issue-76 224 11 vol vol NOUN issue-76 224 12 . . PROPN issue-76 224 13 24 24 NUM issue-76 224 14 , , PUNCT issue-76 224 15 pp pp ADJ issue-76 224 16 . . PUNCT issue-76 225 1 39 39 NUM issue-76 225 2 - - SYM issue-76 225 3 48 48 NUM issue-76 225 4 . . PUNCT issue-76 226 1 the the DET issue-76 226 2 law law NOUN issue-76 226 3 of of ADP issue-76 226 4 ukraine ukraine NOUN issue-76 226 5 is be AUX issue-76 226 6 « « PUNCT issue-76 226 7 on on ADP issue-76 226 8 a a DET issue-76 226 9 record record NOUN issue-76 226 10 - - PUNCT issue-76 226 11 keeping keep VERB issue-76 226 12 and and CCONJ issue-76 226 13 financial financial ADJ issue-76 226 14 reporting reporting NOUN issue-76 226 15 in in ADP issue-76 226 16 ukraine ukraine NOUN issue-76 226 17 » » PUNCT issue-76 226 18 ( ( PUNCT issue-76 226 19 in in ADP issue-76 226 20 a a DET issue-76 226 21 release release NOUN issue-76 226 22 from from ADP issue-76 226 23 02.12.2012 02.12.2012 NOUN issue-76 226 24 . . PUNCT issue-76 226 25 ) ) PUNCT issue-76 227 1 retrieved retrieve VERB issue-76 227 2 from from ADP issue-76 227 3 : : PUNCT issue-76 227 4 http://zakon4.rada.gov.ua/laws/show/996-14 http://zakon4.rada.gov.ua/laws/show/996-14 NOUN issue-76 227 5 the the DET issue-76 227 6 national national ADJ issue-76 227 7 position position NOUN issue-76 227 8 ( ( PUNCT issue-76 227 9 standard standard NOUN issue-76 227 10 ) ) PUNCT issue-76 227 11 of of ADP issue-76 227 12 accounting account VERB issue-76 227 13 1 1 NUM issue-76 227 14 the the DET issue-76 227 15 “ " PUNCT issue-76 227 16 general general ADJ issue-76 227 17 requirements requirement NOUN issue-76 227 18 to to ADP issue-76 227 19 the the DET issue-76 227 20 financial financial ADJ issue-76 227 21 reporting reporting NOUN issue-76 227 22 ” " PUNCT issue-76 228 1 [ [ PUNCT issue-76 228 2 by by ADP issue-76 228 3 the the DET issue-76 228 4 order order NOUN issue-76 228 5 from from ADP issue-76 228 6 7.02.19994 7.02.19994 NUM issue-76 228 7 , , PUNCT issue-76 228 8 no no DET issue-76 228 9 73 73 NUM issue-76 228 10 ] ] PUNCT issue-76 228 11 . . PUNCT issue-76 229 1 veruga veruga PROPN issue-76 229 2 , , PUNCT issue-76 229 3 u. u. PROPN issue-76 229 4 ( ( PUNCT issue-76 229 5 2005 2005 NUM issue-76 229 6 ) ) PUNCT issue-76 229 7 . . PUNCT issue-76 230 1 enterprises enterprise NOUN issue-76 230 2 reporting report VERB issue-76 230 3     SPACE issue-76 230 4 – – PUNCT issue-76 230 5 kyiv kyiv ADJ issue-76 230 6 , , PUNCT issue-76 230 7 656 656 NUM issue-76 230 8 p. p. NOUN issue-76 230 9 web web NOUN issue-76 230 10 - - NOUN issue-76 230 11 site site NOUN issue-76 230 12 of of ADP issue-76 230 13 « « PUNCT issue-76 230 14 world world PROPN issue-76 230 15 bank bank PROPN issue-76 230 16 » » VERB issue-76 230 17 . . PUNCT issue-76 231 1 retrieved retrieve VERB issue-76 231 2 from from ADP issue-76 231 3 : : PUNCT issue-76 231 4 http://www.worldbank.org/uk/news/press-release/2013/10/01/ http://www.worldbank.org/uk/news/press-release/2013/10/01/ ADP issue-76 231 5 world world NOUN issue-76 231 6 - - PUNCT issue-76 231 7 bank bank NOUN issue-76 231 8 - - PUNCT issue-76 231 9 helps helps AUX issue-76 231 10 - - PUNCT issue-76 231 11 improve improve VERB issue-76 231 12 - - PUNCT issue-76 231 13 financial financial ADJ issue-76 231 14 - - PUNCT issue-76 231 15 reporting reporting NOUN issue-76 231 16 - - PUNCT issue-76 231 17 in in ADP issue-76 231 18 - - PUNCT issue-76 231 19 eastern eastern ADJ issue-76 231 20 - - PUNCT issue-76 231 21 europe europe PROPN issue-76 231 22 ольга ольга NOUN issue-76 231 23 гандзюк гандзюк PROPN issue-76 231 24 соответствие соответствие PROPN issue-76 231 25 финансовой финансовой NOUN issue-76 231 26 отчетности отчетности PROPN issue-76 231 27 потребностям потребностям PROPN issue-76 231 28 пользователей пользователей PROPN issue-76 231 29 аннотация аннотация NOUN issue-76 231 30 . . PUNCT issue-76 232 1 целью целью PROPN issue-76 232 2 работы работы PROPN issue-76 232 3 является является PROPN issue-76 232 4 исследование исследование PROPN issue-76 232 5 качественных качественных PROPN issue-76 232 6 характеристик характеристик PROPN issue-76 232 7 финансовой финансовой NOUN issue-76 232 8 отчетности отчетности PROPN issue-76 232 9 предприятий предприятий PROPN issue-76 232 10 в в PROPN issue-76 232 11 контексте контексте PROPN issue-76 232 12 обеспечения обеспечения PROPN issue-76 232 13 интересов интересов PROPN issue-76 232 14 различных различных PROPN issue-76 232 15 групп групп VERB issue-76 232 16 пользователей пользователей PROPN issue-76 232 17 . . PUNCT issue-76 233 1 предметом предметом NOUN issue-76 233 2 исследования исследования NOUN issue-76 233 3 выступает выступает PROPN issue-76 233 4 финансовая финансовая PROPN issue-76 233 5 отчетность отчетность PROPN issue-76 233 6 предприятия предприятия NOUN issue-76 233 7 . . PUNCT issue-76 234 1 методика методика NOUN issue-76 234 2 . . PUNCT issue-76 235 1 теоретической теоретической PROPN issue-76 235 2 базой базой PROPN issue-76 235 3 исследования исследования ADJ issue-76 235 4 стали стали NOUN issue-76 235 5 положения положения NOUN issue-76 235 6 общенаучной общенаучной VERB issue-76 235 7 теории теории NOUN issue-76 235 8 познания познания PROPN issue-76 235 9 исследуемых исследуемых VERB issue-76 235 10 явлений явлений ADP issue-76 235 11 и и PROPN issue-76 235 12 процессов процессов NOUN issue-76 235 13 , , PUNCT issue-76 235 14 в в PROPN issue-76 235 15 частности частности PROPN issue-76 235 16 : : PUNCT issue-76 235 17 методы методы PROPN issue-76 235 18 индукции индукции VERB issue-76 235 19 и и PROPN issue-76 235 20 дедукции дедукции PROPN issue-76 235 21 ( ( PUNCT issue-76 235 22 при при NOUN issue-76 235 23 определении определении PROPN issue-76 235 24 принципов принципов PROPN issue-76 235 25 формирования формирования ADJ issue-76 235 26 финансовой финансовой NOUN issue-76 235 27 отчетности отчетности PROPN issue-76 235 28 ) ) PUNCT issue-76 235 29 ; ; PUNCT issue-76 235 30 анализа анализа VERB issue-76 235 31 и и PROPN issue-76 235 32 синтеза синтеза NOUN issue-76 235 33 ( ( PUNCT issue-76 235 34 при при PROPN issue-76 235 35 установлении установлении PROPN issue-76 235 36 роли роли VERB issue-76 235 37 и и PROPN issue-76 235 38 значение значение PROPN issue-76 235 39 отчетности отчетности PROPN issue-76 235 40 для для PROPN issue-76 235 41 нужд нужд PROPN issue-76 235 42 пользователей пользователей PROPN issue-76 235 43 ) ) PUNCT issue-76 235 44 сравнения сравнения PROPN issue-76 235 45 , , PUNCT issue-76 235 46 ассоциаций ассоциаций VERB issue-76 235 47 и и NOUN issue-76 235 48 аналогий аналогий NOUN issue-76 235 49 ( ( PUNCT issue-76 235 50 при при PROPN issue-76 235 51 обосновании обосновании PROPN issue-76 235 52 качественных качественных PROPN issue-76 235 53 характеристик характеристик PROPN issue-76 235 54 финансовой финансовой NOUN issue-76 235 55 отчетности отчетности PROPN issue-76 235 56 ) ) PUNCT issue-76 235 57 . . PUNCT issue-76 236 1 информационной информационной PROPN issue-76 236 2 базой базой PROPN issue-76 236 3 научного научного PROPN issue-76 236 4 исследования исследования PROPN issue-76 236 5 стали стали PROPN issue-76 236 6 научные научные NOUN issue-76 236 7 труды труды VERB issue-76 236 8 и и PROPN issue-76 236 9 публикации публикации VERB issue-76 236 10 отечественных отечественных PROPN issue-76 236 11 и и PROPN issue-76 236 12 зарубежных зарубежных PROPN issue-76 236 13 ученыхэкономистов ученыхэкономистов PROPN issue-76 236 14 , , PUNCT issue-76 236 15 материалы материалы NOUN issue-76 236 16 научно научно VERB issue-76 236 17 - - PUNCT issue-76 236 18 практических практических ADJ issue-76 236 19 конференций конференций NOUN issue-76 236 20 , , PUNCT issue-76 236 21 законодательные законодательные NOUN issue-76 236 22 и и PROPN issue-76 236 23 нормативные нормативные NOUN issue-76 236 24 документы документы PROPN issue-76 236 25 , , PUNCT issue-76 236 26 материалы материалы NOUN issue-76 236 27 всемирного всемирного PROPN issue-76 236 28 банка банка PROPN issue-76 236 29 и и PROPN issue-76 236 30 совета совета PROPN issue-76 236 31 по по ADP issue-76 236 32 международным международным PROPN issue-76 236 33 стандартам стандартам NOUN issue-76 236 34 финансовой финансовой NOUN issue-76 236 35 отчетности отчетности PROPN issue-76 236 36 . . PUNCT issue-76 237 1 результаты результаты PROPN issue-76 237 2 исследования исследования NOUN issue-76 237 3 показали показали PROPN issue-76 237 4 , , PUNCT issue-76 237 5 что что PROPN issue-76 237 6 в в PROPN issue-76 237 7 современных современных PROPN issue-76 237 8 условиях условиях PROPN issue-76 237 9 хозяйственной хозяйственной PROPN issue-76 237 10 деятельности деятельности PROPN issue-76 237 11 украинских украинских PROPN issue-76 237 12 предприятий предприятий PROPN issue-76 237 13 , , PUNCT issue-76 237 14 для для PROPN issue-76 237 15 эффективного эффективного PROPN issue-76 237 16 функционирования функционирования PROPN issue-76 237 17 фирмы фирмы VERB issue-76 237 18 необходимо необходимо NOUN issue-76 237 19 , , PUNCT issue-76 237 20 что что NOUN issue-76 237 21 бы бы NUM issue-76 237 22 система система PROPN issue-76 237 23 управления управления PROPN issue-76 237 24 ним ним PROPN issue-76 237 25 была была PROPN issue-76 237 26 адекватна адекватна PROPN issue-76 237 27 внешней внешней NOUN issue-76 237 28 среде среде NOUN issue-76 237 29 , , PUNCT issue-76 237 30 а а PROPN issue-76 237 31 это это VERB issue-76 237 32 возможно возможно ADJ issue-76 237 33 только только NOUN issue-76 237 34 при при PROPN issue-76 237 35 наличии наличии PROPN issue-76 237 36 соответствующего соответствующего VERB issue-76 237 37 информационного информационного PROPN issue-76 237 38 обеспечения обеспечения NOUN issue-76 237 39 . . PUNCT issue-76 238 1 именно именно PROPN issue-76 238 2 финансовая финансовая PROPN issue-76 238 3 отчетность отчетность PROPN issue-76 238 4 играет играет PROPN issue-76 238 5 исключительно исключительно ADP issue-76 238 6 важную важную VERB issue-76 238 7 роль роль PROPN issue-76 238 8 в в PROPN issue-76 238 9 процессе процессе PROPN issue-76 238 10 управления управления PROPN issue-76 238 11 предприятием предприятием VERB issue-76 238 12 и и PROPN issue-76 238 13 является является NOUN issue-76 238 14 главным главным PROPN issue-76 238 15 источником источником PROPN issue-76 238 16 информации информации PROPN issue-76 238 17 о о PROPN issue-76 238 18 финансовом финансовом NOUN issue-76 238 19 состоянии состоянии NOUN issue-76 238 20 фирмы фирмы VERB issue-76 238 21 . . PUNCT issue-76 239 1 выделены выделены PROPN issue-76 239 2 основные основные PROPN issue-76 239 3 группы группы PROPN issue-76 239 4 пользователей пользователей PROPN issue-76 239 5 финансовой финансовой PROPN issue-76 239 6 отчетности отчетности PROPN issue-76 239 7 , , PUNCT issue-76 239 8 в в PROPN issue-76 239 9 зависимости зависимости PROPN issue-76 239 10 от от ADP issue-76 239 11 интереса интереса NOUN issue-76 239 12 , , PUNCT issue-76 239 13 который который ADJ issue-76 239 14 они они NUM issue-76 239 15 проявляют проявляют NOUN issue-76 239 16 к к X issue-76 239 17 результатам результатам NOUN issue-76 239 18 деятельности деятельности PROPN issue-76 239 19 предприятия предприятия ADV issue-76 239 20 : : PUNCT issue-76 239 21 внешние внешние PROPN issue-76 239 22 и и PROPN issue-76 239 23 внутренние внутренние PROPN issue-76 239 24 . . PUNCT issue-76 240 1 внешние внешние PROPN issue-76 240 2 пользователи пользователи PROPN issue-76 240 3 классифицированы классифицированы PROPN issue-76 240 4 на на PROPN issue-76 240 5 пользователей пользователей PROPN issue-76 240 6 с с PROPN issue-76 240 7 прямым прямым ADV issue-76 240 8 и и PROPN issue-76 240 9 не не PROPN issue-76 240 10 прямым прямым ADV issue-76 240 11 финансовым финансовым PROPN issue-76 240 12 интересом интересом NOUN issue-76 240 13 . . PUNCT issue-76 241 1 определено определено PROPN issue-76 241 2 , , PUNCT issue-76 241 3 что что NOUN issue-76 241 4 финансовая финансовая PROPN issue-76 241 5 отчетность отчетность PROPN issue-76 241 6 должна должна NOUN issue-76 241 7 удовлетворять удовлетворять PROPN issue-76 241 8 , , PUNCT issue-76 241 9 прежде прежде NOUN issue-76 241 10 всего всего NOUN issue-76 241 11 , , PUNCT issue-76 241 12 информационные информационные NOUN issue-76 241 13 потребности потребности ADJ issue-76 241 14 пользователей пользователей PROPN issue-76 241 15 с с PROPN issue-76 241 16 прямым прямым ADV issue-76 241 17 финансовым финансовым PROPN issue-76 241 18 интересом интересом NOUN issue-76 241 19 , , PUNCT issue-76 241 20 ведь ведь NOUN issue-76 241 21 именно именно PROPN issue-76 241 22 эта эта PROPN issue-76 242 1 группа группа PROPN issue-76 242 2 пользователей пользователей PROPN issue-76 242 3 имеет имеет PROPN issue-76 242 4 самые самые PROPN issue-76 242 5 рычаги рычаги PROPN issue-76 242 6 влияния влияния VERB issue-76 242 7 на на PROPN issue-76 242 8 предприятие предприятие PROPN issue-76 242 9 . . PUNCT issue-76 243 1 исследовано исследовано PROPN issue-76 243 2 влияние влияние ADJ issue-76 243 3 качественных качественных PROPN issue-76 243 4 характеристик характеристик PROPN issue-76 243 5 на на PROPN issue-76 243 6 формирование формирование PROPN issue-76 243 7 реальной реальной AUX issue-76 243 8 информации информации NOUN issue-76 243 9 в в PROPN issue-76 243 10 финансовой финансовой NOUN issue-76 243 11 отчетности отчетности PROPN issue-76 243 12 . . PUNCT issue-76 244 1 обосновано обосновано NOUN issue-76 244 2 , , PUNCT issue-76 244 3 что что NOUN issue-76 244 4 главное главное PROPN issue-76 244 5 требование требование NOUN issue-76 244 6 , , PUNCT issue-76 244 7 которое которое NOUN issue-76 244 8 предъявляется предъявляется NOUN issue-76 244 9 к к PART issue-76 244 10 финансовой финансовой NOUN issue-76 244 11 отчетности отчетности PROPN issue-76 244 12 , , PUNCT issue-76 244 13 заключается заключается NOUN issue-76 244 14 в в PROPN issue-76 244 15 том том PROPN issue-76 244 16 , , PUNCT issue-76 244 17 чтобы чтобы VERB issue-76 244 18 она она NOUN issue-76 244 19 была была NOUN issue-76 244 20 полезной полезной PROPN issue-76 244 21 для для PROPN issue-76 244 22 пользователей пользователей PROPN issue-76 244 23 . . PUNCT issue-76 245 1 установлено установлено PROPN issue-76 245 2 , , PUNCT issue-76 245 3 что что NOUN issue-76 245 4 качественные качественные NOUN issue-76 245 5 характеристики характеристики NOUN issue-76 245 6 финансовой финансовой NOUN issue-76 245 7 отчетности отчетности PROPN issue-76 245 8 не не PROPN issue-76 245 9 являются являются PROPN issue-76 245 10 неизменными неизменными PROPN issue-76 245 11 , , PUNCT issue-76 245 12 они они PROPN issue-76 245 13 подлежат подлежат NOUN issue-76 245 14 корректировкой корректировкой PROPN issue-76 245 15 , , PUNCT issue-76 245 16 в в PROPN issue-76 245 17 основном основном ADP issue-76 245 18 связанные связанные PROPN issue-76 245 19 с с PROPN issue-76 245 20 изменениями изменениями PROPN issue-76 245 21 baltic baltic PROPN issue-76 245 22 journal journal PROPN issue-76 245 23 of of ADP issue-76 245 24 economic economic ADJ issue-76 245 25 studies study NOUN issue-76 245 26 31 31 NUM issue-76 245 27 vol vol NOUN issue-76 245 28 . . PROPN issue-76 246 1 2 2 NUM issue-76 246 2 , , PUNCT issue-76 246 3 no no INTJ issue-76 246 4 . . NOUN issue-76 246 5 2 2 NUM issue-76 246 6 , , PUNCT issue-76 246 7 2016 2016 NUM issue-76 246 8 экономических экономических ADP issue-76 246 9 реалий реалий PROPN issue-76 246 10 страны страны PROPN issue-76 246 11 . . PUNCT issue-76 247 1 все все PROPN issue-76 247 2 возможные возможные ADJ issue-76 247 3 корректировки корректировки PROPN issue-76 247 4 должны должны PROPN issue-76 247 5 осуществляться осуществляться NOUN issue-76 247 6 в в PROPN issue-76 247 7 соответствии соответствии PROPN issue-76 247 8 с с PROPN issue-76 247 9 системой системой PROPN issue-76 247 10 принципов принципов PROPN issue-76 247 11 отображения отображения PROPN issue-76 247 12 данных данных PROPN issue-76 247 13 и и PROPN issue-76 247 14 на на PROPN issue-76 247 15 основе основе ADV issue-76 247 16 научно научно PROPN issue-76 247 17 разработанных разработанных PROPN issue-76 247 18 подходов подходов PROPN issue-76 247 19 , , PUNCT issue-76 247 20 которые которые ADP issue-76 247 21 в в PROPN issue-76 247 22 конечном конечном PROPN issue-76 247 23 итоге итоге NOUN issue-76 247 24 будут будут VERB issue-76 247 25 гарантией гарантией NOUN issue-76 247 26 интересов интересов NOUN issue-76 247 27 пользователей пользователей PROPN issue-76 247 28 финансовой финансовой PROPN issue-76 247 29 отчетности отчетности PROPN issue-76 247 30 . . PUNCT issue-76 248 1 рассмотрены рассмотрены PROPN issue-76 248 2 действия действия PROPN issue-76 248 3 и и PROPN issue-76 248 4 процедуры процедуры ADJ issue-76 248 5 мирового мирового PROPN issue-76 248 6 банка банка NOUN issue-76 248 7 , , PUNCT issue-76 248 8 которые которые PROPN issue-76 248 9 ориентированы ориентированы PROPN issue-76 248 10 на на PROPN issue-76 248 11 совершенствование совершенствование PROPN issue-76 248 12 институциональной институциональной PROPN issue-76 248 13 основы основы VERB issue-76 248 14 корпоративной корпоративной ADJ issue-76 248 15 финансовой финансовой NOUN issue-76 248 16 отчетности отчетности PROPN issue-76 248 17 . . PUNCT issue-76 249 1 практическое практическое PROPN issue-76 249 2 значение значение PROPN issue-76 249 3 . . PUNCT issue-76 250 1 результаты результаты PROPN issue-76 250 2 проведенного проведенного NOUN issue-76 250 3 исследования исследования NOUN issue-76 250 4 , , PUNCT issue-76 250 5 могут могут NOUN issue-76 250 6 быть быть NOUN issue-76 250 7 использованы использованы PROPN issue-76 250 8 при при PROPN issue-76 250 9 формировании формировании PROPN issue-76 250 10 учетной учетной PROPN issue-76 250 11 политики политики NOUN issue-76 250 12 предприятий предприятий NOUN issue-76 250 13 украины украины NOUN issue-76 250 14 , , PUNCT issue-76 250 15 а а PROPN issue-76 250 16 также также PROPN issue-76 250 17 при при PROPN issue-76 250 18 формировании формировании PROPN issue-76 250 19 специальной специальной PROPN issue-76 250 20 финансовой финансовой NOUN issue-76 250 21 отчетности отчетности PROPN issue-76 250 22 для для PROPN issue-76 250 23 удовлетворения удовлетворения PROPN issue-76 250 24 информационных информационных PROPN issue-76 250 25 потребностей потребностей NOUN issue-76 250 26 ключевых ключевых PROPN issue-76 250 27 пользователей пользователей PROPN issue-76 250 28 . . PUNCT issue-76 251 1 значение значение PROPN issue-76 251 2 / / SYM issue-76 251 3 оригинальность оригинальность PROPN issue-76 251 4 . . PUNCT issue-76 252 1 получили получили VERB issue-76 252 2 дальнейшее дальнейшее PROPN issue-76 252 3 развитие развитие ADJ issue-76 252 4 теоретические теоретические PROPN issue-76 252 5 и и PROPN issue-76 252 6 методологические методологические PROPN issue-76 252 7 аспекты аспекты ADJ issue-76 252 8 формирования формирования ADJ issue-76 252 9 качественных качественных PROPN issue-76 252 10 характеристик характеристик NOUN issue-76 252 11 финансовой финансовой NOUN issue-76 253 1 отчетности отчетности PROPN issue-76 253 2 предприятий предприятий NOUN issue-76 253 3 украины украины PROPN issue-76 253 4 в в PROPN issue-76 253 5 контексте контексте PROPN issue-76 253 6 обеспечения обеспечения VERB issue-76 253 7 интересов интересов PROPN issue-76 253 8 ключевых ключевых PROPN issue-76 253 9 групп групп PROPN issue-76 253 10 пользователей пользователей NOUN issue-76 253 11 . . PUNCT