id	sid	eid	entity	type
cjfa-16352	1	1	copernican journal of finance & accounting e-issn 2300-3065	ORG
cjfa-16352	1	2	2300-12402017	DATE
cjfa-16352	1	3	6	CARDINAL
cjfa-16352	1	4	3 date	DATE
cjfa-16352	1	5	september 12, 2017	DATE
cjfa-16352	1	6	december 26, 2017	DATE
cjfa-16352	2	1	baltic international academy	ORG
cjfa-16352	2	2	4	CARDINAL
cjfa-16352	2	3	riga lv-1003	GPE
cjfa-16352	2	4	latvia	GPE
cjfa-16352	2	5	37 126	CARDINAL
cjfa-16352	2	6	759 426	CARDINAL
cjfa-16352	4	1	j. (	ORG
cjfa-16352	4	2	2017	CARDINAL
cjfa-16352	6	1	copernican journal of finance & accounting	ORG
cjfa-16352	6	2	6(3	CARDINAL
cjfa-16352	7	1	baltic international academy variability of accounting	ORG
cjfa-16352	8	1	j e l	PERSON
cjfa-16352	9	1	latvia	GPE
cjfa-16352	12	1	latvia	GPE
cjfa-16352	20	1	latvia	GPE
cjfa-16352	25	1	latvia	GPE
cjfa-16352	25	2	latvian	NORP
cjfa-16352	26	1	the republic of	GPE
cjfa-16352	26	2	latvia	GPE
cjfa-16352	29	1	one	CARDINAL
cjfa-16352	32	1	latvian	NORP
cjfa-16352	32	2	annual	DATE
cjfa-16352	32	3	11	CARDINAL
cjfa-16352	32	4	585	CARDINAL
cjfa-16352	36	1	latvian	NORP
cjfa-16352	40	1	latvia	GPE
cjfa-16352	42	1	eldon s. hendriksen	PERSON
cjfa-16352	42	2	michael f. van breda	PERSON
cjfa-16352	42	3	belverd e. needles	PERSON
cjfa-16352	42	4	susan v. crosson	PERSON
cjfa-16352	42	5	12th	ORDINAL
cjfa-16352	42	6	2013	DATE
cjfa-16352	43	1	julija bojarenko12	PERSON
cjfa-16352	44	1	latvian	NORP
cjfa-16352	44	2	ludborzhs	PERSON
cjfa-16352	44	3	2006	DATE
cjfa-16352	44	4	inguna leibus	PERSON
cjfa-16352	44	5	2016	DATE
cjfa-16352	45	1	russian	NORP
cjfa-16352	45	2	n. p. kondrakov	PERSON
cjfa-16352	45	3	2013	DATE
cjfa-16352	45	4	a. d. sheremet	PERSON
cjfa-16352	45	5	2009	DATE
cjfa-16352	50	1	the association of accountants of	ORG
cjfa-16352	50	2	the republic of latvia	GPE
cjfa-16352	50	3	the ministry of finance	ORG
cjfa-16352	56	1	2016	DATE
cjfa-16352	57	1	latvia	GPE
cjfa-16352	57	2	latvia	GPE
cjfa-16352	61	1	13	CARDINAL
cjfa-16352	62	1	the association of accountants of	ORG
cjfa-16352	62	2	latvia	GPE
cjfa-16352	62	3	200 euro	CARDINAL
cjfa-16352	63	1	1	CARDINAL
cjfa-16352	63	2	latvia	GPE
cjfa-16352	64	1	1	CARDINAL
cjfa-16352	65	1	annual	DATE
cjfa-16352	65	2	700 000 8 000 000 40 000 000 40 000 000	QUANTITY
cjfa-16352	65	3	the financial year	DATE
cjfa-16352	65	4	250	CARDINAL
cjfa-16352	65	5	at least two	CARDINAL
cjfa-16352	65	6	three	CARDINAL
cjfa-16352	65	7	two	CARDINAL
cjfa-16352	65	8	three	CARDINAL
cjfa-16352	65	9	o	DATE
cjfa-16352	65	10	annual	DATE
cjfa-16352	68	1	annual	DATE
cjfa-16352	69	1	three	CARDINAL
cjfa-16352	69	2	bojarenko14 ■	ORG
cjfa-16352	69	3	latvia	GPE
cjfa-16352	74	1	one	CARDINAL
cjfa-16352	78	1	the first years	DATE
cjfa-16352	78	2	years	DATE
cjfa-16352	84	1	latvia	GPE
cjfa-16352	85	1	15	CARDINAL
cjfa-16352	85	2	latvia	GPE
cjfa-16352	88	1	latvia	GPE
cjfa-16352	92	1	annual	DATE
cjfa-16352	94	1	annual	DATE
cjfa-16352	94	2	2015	DATE
cjfa-16352	95	1	latvia	GPE
cjfa-16352	97	1	preciation	LAW
cjfa-16352	98	1	the year	DATE
cjfa-16352	99	1	annual	DATE
cjfa-16352	99	2	2015	DATE
cjfa-16352	104	1	latvia	GPE
cjfa-16352	104	2	the previous year	DATE
cjfa-16352	106	1	latvia	GPE
cjfa-16352	107	1	17	CARDINAL
cjfa-16352	107	2	three	CARDINAL
cjfa-16352	109	1	latvia	GPE
cjfa-16352	111	1	the previous year	DATE
cjfa-16352	112	1	the end of the previous year	DATE
cjfa-16352	114	1	1	CARDINAL
cjfa-16352	114	2	1975	DATE
cjfa-16352	117	1	julija bojarenko18 ■	PERSON
cjfa-16352	117	2	0.5 to 1%	PERCENT
cjfa-16352	117	3	0.1 to 0.5%	PERCENT
cjfa-16352	119	1	the first years	DATE
cjfa-16352	119	2	the subsequent years	DATE
cjfa-16352	120	1	10% to 20%	PERCENT
cjfa-16352	120	2	previous year	DATE
cjfa-16352	120	3	20% to 30%	PERCENT
cjfa-16352	122	1	latvia	GPE
cjfa-16352	126	1	latvia	GPE
cjfa-16352	128	1	19	CARDINAL
cjfa-16352	128	2	e. s.	PERSON
cjfa-16352	128	3	m. f. (	PERSON
cjfa-16352	128	4	2000	DATE
cjfa-16352	129	1	5th	ORDINAL
cjfa-16352	130	1	mcgraw-hill	ORG
cjfa-16352	131	1	1	CARDINAL
cjfa-16352	132	1	kondrakov	GPE
cjfa-16352	132	2	n. p.,	PERSON
cjfa-16352	132	3	& kondrakov	ORG
cjfa-16352	132	4	i. n.	PERSON
cjfa-16352	132	5	2013	DATE
cjfa-16352	134	1	moscow	GPE
cjfa-16352	135	1	kondrakov	GPE
cjfa-16352	135	2	n. p.	PERSON
cjfa-16352	135	3	2013	DATE
cjfa-16352	137	1	moscow	GPE
cjfa-16352	137	2	m. leibus	PERSON
cjfa-16352	137	3	i.	PERSON
cjfa-16352	137	4	petersone, i., & jesemchik, a.	ORG
cjfa-16352	137	5	2016	CARDINAL
cjfa-16352	139	1	riga	GPE
cjfa-16352	140	1	ludborzhs, a. (	PERSON
cjfa-16352	140	2	2006	DATE
cjfa-16352	142	1	riga	GPE
cjfa-16352	143	1	b. e.	PERSON
cjfa-16352	143	2	m., & crosson	ORG
cjfa-16352	143	3	s. v.	PERSON
cjfa-16352	143	4	2013	DATE
cjfa-16352	144	1	12th	ORDINAL
cjfa-16352	146	1	a. d.	PERSON
cjfa-16352	146	2	2009	DATE
cjfa-16352	148	1	moscow	GPE
cjfa-16352	148	2	http://www.fm.gov.lv/ lv	ORG
cjfa-16352	149	1	28.07.2017	CARDINAL
cjfa-16352	150	1	https://likumi.lv/doc.php?id=66460	ORG
cjfa-16352	151	1	annual	DATE
cjfa-16352	151	2	21.07.2017	CARDINAL
cjfa-16352	152	1	585	CARDINAL