id	sid	tid	token	lemma	pos
cjfa-16352	1	1	copernican	copernican	PROPN
cjfa-16352	1	2	journal	journal	PROPN
cjfa-16352	1	3	of	of	ADP
cjfa-16352	1	4	finance	finance	PROPN
cjfa-16352	1	5	&	&	CCONJ
cjfa-16352	1	6	accounting	accounting	PROPN
cjfa-16352	1	7	e	e	PROPN
cjfa-16352	1	8	-	-	PROPN
cjfa-16352	1	9	issn	issn	PROPN
cjfa-16352	1	10	2300	2300	NUM
cjfa-16352	1	11	-	-	SYM
cjfa-16352	1	12	3065	3065	NUM
cjfa-16352	1	13	p	p	PROPN
cjfa-16352	1	14	-	-	PUNCT
cjfa-16352	1	15	issn	issn	PROPN
cjfa-16352	1	16	2300	2300	NUM
cjfa-16352	1	17	-	-	SYM
cjfa-16352	1	18	12402017	12402017	NUM
cjfa-16352	1	19	,	,	PUNCT
cjfa-16352	1	20	volume	volume	NOUN
cjfa-16352	1	21	6	6	NUM
cjfa-16352	1	22	,	,	PUNCT
cjfa-16352	1	23	issue	issue	NOUN
cjfa-16352	1	24	3	3	NUM
cjfa-16352	1	25	date	date	NOUN
cjfa-16352	1	26	of	of	ADP
cjfa-16352	1	27	submission	submission	NOUN
cjfa-16352	1	28	:	:	PUNCT
cjfa-16352	1	29	september	september	PROPN
cjfa-16352	1	30	12	12	NUM
cjfa-16352	1	31	,	,	PUNCT
cjfa-16352	1	32	2017	2017	NUM
cjfa-16352	1	33	;	;	PUNCT
cjfa-16352	1	34	date	date	NOUN
cjfa-16352	1	35	of	of	ADP
cjfa-16352	1	36	acceptance	acceptance	NOUN
cjfa-16352	1	37	:	:	PUNCT
cjfa-16352	1	38	december	december	PROPN
cjfa-16352	1	39	26	26	NUM
cjfa-16352	1	40	,	,	PUNCT
cjfa-16352	1	41	2017	2017	NUM
cjfa-16352	1	42	.	.	PUNCT
cjfa-16352	2	1	*	*	PUNCT
cjfa-16352	2	2	 	 	SPACE
cjfa-16352	2	3	contact	contact	NOUN
cjfa-16352	2	4	information	information	NOUN
cjfa-16352	2	5	:	:	PUNCT
cjfa-16352	2	6	bojarenko@inbox.lv	bojarenko@inbox.lv	PROPN
cjfa-16352	2	7	,	,	PUNCT
cjfa-16352	2	8	baltic	baltic	PROPN
cjfa-16352	2	9	international	international	PROPN
cjfa-16352	2	10	academy	academy	PROPN
cjfa-16352	2	11	,	,	PUNCT
cjfa-16352	2	12	college	college	NOUN
cjfa-16352	2	13	of	of	ADP
cjfa-16352	2	14	accountancy	accountancy	NOUN
cjfa-16352	2	15	and	and	CCONJ
cjfa-16352	2	16	finance	finance	NOUN
cjfa-16352	2	17	,	,	PUNCT
cjfa-16352	2	18	lecturer	lecturer	NOUN
cjfa-16352	2	19	,	,	PUNCT
cjfa-16352	2	20	lomonosova	lomonosova	X
cjfa-16352	2	21	4	4	NUM
cjfa-16352	2	22	-	-	SYM
cjfa-16352	2	23	222	222	NUM
cjfa-16352	2	24	,	,	PUNCT
cjfa-16352	2	25	riga	riga	PROPN
cjfa-16352	2	26	lv-1003	lv-1003	NOUN
cjfa-16352	2	27	,	,	PUNCT
cjfa-16352	2	28	latvia	latvia	PROPN
cjfa-16352	2	29	,	,	PUNCT
cjfa-16352	2	30	phone	phone	NOUN
cjfa-16352	2	31	:	:	PUNCT
cjfa-16352	2	32	37	37	NUM
cjfa-16352	2	33	126	126	NUM
cjfa-16352	2	34	759	759	NUM
cjfa-16352	2	35	426	426	NUM
cjfa-16352	2	36	;	;	PUNCT
cjfa-16352	2	37	orcid	orcid	PROPN
cjfa-16352	3	1	i	i	NOUN
cjfa-16352	3	2	d	d	NOUN
cjfa-16352	3	3	:	:	PUNCT
cjfa-16352	4	1	https://orcid.org/0000-0003-1300-7909	https://orcid.org/0000-0003-1300-7909	ADJ
cjfa-16352	4	2	.	.	PUNCT
cjfa-16352	4	3	bojarenko	bojarenko	PROPN
cjfa-16352	4	4	,	,	PUNCT
cjfa-16352	4	5	j.	j.	PROPN
cjfa-16352	4	6	(	(	PUNCT
cjfa-16352	4	7	2017	2017	NUM
cjfa-16352	4	8	)	)	PUNCT
cjfa-16352	4	9	.	.	PUNCT
cjfa-16352	5	1	variability	variability	NOUN
cjfa-16352	5	2	of	of	ADP
cjfa-16352	5	3	accounting	accounting	NOUN
cjfa-16352	5	4	policies	policy	NOUN
cjfa-16352	5	5	–	–	PUNCT
cjfa-16352	5	6	advantages	advantage	NOUN
cjfa-16352	5	7	and	and	CCONJ
cjfa-16352	5	8	disadvantages	disadvantage	NOUN
cjfa-16352	5	9	.	.	PUNCT
cjfa-16352	6	1	copernican	copernican	PROPN
cjfa-16352	6	2	journal	journal	PROPN
cjfa-16352	6	3	of	of	ADP
cjfa-16352	6	4	finance	finance	PROPN
cjfa-16352	6	5	&	&	CCONJ
cjfa-16352	6	6	accounting	accounting	PROPN
cjfa-16352	6	7	,	,	PUNCT
cjfa-16352	6	8	6(3	6(3	NUM
cjfa-16352	6	9	)	)	PUNCT
cjfa-16352	6	10	,	,	PUNCT
cjfa-16352	6	11	9–19	9–19	NOUN
cjfa-16352	6	12	.	.	PUNCT
cjfa-16352	7	1	http://dx.doi.org/10.12775/cjfa.2017.013	http://dx.doi.org/10.12775/cjfa.2017.013	X
cjfa-16352	7	2	julija	julija	PROPN
cjfa-16352	7	3	bojarenko	bojarenko	PROPN
cjfa-16352	7	4	*	*	SYM
cjfa-16352	7	5	baltic	baltic	PROPN
cjfa-16352	7	6	international	international	PROPN
cjfa-16352	7	7	academy	academy	PROPN
cjfa-16352	7	8	variability	variability	NOUN
cjfa-16352	7	9	of	of	ADP
cjfa-16352	7	10	accounting	accounting	NOUN
cjfa-16352	7	11	policies	policy	NOUN
cjfa-16352	7	12	–	–	PUNCT
cjfa-16352	7	13	advantages	advantage	NOUN
cjfa-16352	7	14	and	and	CCONJ
cjfa-16352	7	15	disadvantages	disadvantage	NOUN
cjfa-16352	7	16	keywords	keyword	NOUN
cjfa-16352	7	17	:	:	PUNCT
cjfa-16352	7	18	accounting	accounting	NOUN
cjfa-16352	7	19	policy	policy	NOUN
cjfa-16352	7	20	,	,	PUNCT
cjfa-16352	7	21	fixed	fix	VERB
cjfa-16352	7	22	assets	asset	NOUN
cjfa-16352	7	23	,	,	PUNCT
cjfa-16352	7	24	materiality	materiality	NOUN
cjfa-16352	7	25	criteria	criterion	NOUN
cjfa-16352	7	26	.	.	PUNCT
cjfa-16352	8	1	j	j	PROPN
cjfa-16352	8	2	e	e	PROPN
cjfa-16352	8	3	l	l	PROPN
cjfa-16352	8	4	classification	classification	NOUN
cjfa-16352	8	5	:	:	PUNCT
cjfa-16352	8	6	m41	m41	NOUN
cjfa-16352	8	7	.	.	PUNCT
cjfa-16352	9	1	abstract	abstract	PROPN
cjfa-16352	9	2	:	:	PUNCT
cjfa-16352	9	3	there	there	PRON
cjfa-16352	9	4	are	be	VERB
cjfa-16352	9	5	several	several	ADJ
cjfa-16352	9	6	provisions	provision	NOUN
cjfa-16352	9	7	of	of	ADP
cjfa-16352	9	8	accounting	accounting	NOUN
cjfa-16352	9	9	policy	policy	NOUN
cjfa-16352	9	10	,	,	PUNCT
cjfa-16352	9	11	which	which	PRON
cjfa-16352	9	12	are	be	AUX
cjfa-16352	9	13	not	not	PART
cjfa-16352	9	14	regulated	regulate	VERB
cjfa-16352	9	15	by	by	ADP
cjfa-16352	9	16	the	the	DET
cjfa-16352	9	17	legislation	legislation	NOUN
cjfa-16352	9	18	of	of	ADP
cjfa-16352	9	19	the	the	DET
cjfa-16352	9	20	republic	republic	NOUN
cjfa-16352	9	21	of	of	ADP
cjfa-16352	9	22	latvia	latvia	PROPN
cjfa-16352	9	23	.	.	PUNCT
cjfa-16352	10	1	as	as	ADP
cjfa-16352	10	2	a	a	DET
cjfa-16352	10	3	result	result	NOUN
cjfa-16352	10	4	,	,	PUNCT
cjfa-16352	10	5	companies	company	NOUN
cjfa-16352	10	6	are	be	AUX
cjfa-16352	10	7	free	free	ADJ
cjfa-16352	10	8	to	to	PART
cjfa-16352	10	9	develop	develop	VERB
cjfa-16352	10	10	and	and	CCONJ
cjfa-16352	10	11	adopt	adopt	VERB
cjfa-16352	10	12	recognition	recognition	NOUN
cjfa-16352	10	13	criteria	criterion	NOUN
cjfa-16352	10	14	and	and	CCONJ
cjfa-16352	10	15	the	the	DET
cjfa-16352	10	16	methods	method	NOUN
cjfa-16352	10	17	of	of	ADP
cjfa-16352	10	18	evaluation	evaluation	NOUN
cjfa-16352	10	19	and	and	CCONJ
cjfa-16352	10	20	accounting	accounting	NOUN
cjfa-16352	10	21	for	for	ADP
cjfa-16352	10	22	items	item	NOUN
cjfa-16352	10	23	of	of	ADP
cjfa-16352	10	24	their	their	PRON
cjfa-16352	10	25	financial	financial	ADJ
cjfa-16352	10	26	statements	statement	NOUN
cjfa-16352	10	27	.	.	PUNCT
cjfa-16352	11	1	this	this	DET
cjfa-16352	11	2	article	article	NOUN
cjfa-16352	11	3	deals	deal	VERB
cjfa-16352	11	4	with	with	ADP
cjfa-16352	11	5	the	the	DET
cjfa-16352	11	6	choice	choice	NOUN
cjfa-16352	11	7	of	of	ADP
cjfa-16352	11	8	recognition	recognition	NOUN
cjfa-16352	11	9	criteria	criterion	NOUN
cjfa-16352	11	10	and	and	CCONJ
cjfa-16352	11	11	the	the	DET
cjfa-16352	11	12	methods	method	NOUN
cjfa-16352	11	13	of	of	ADP
cjfa-16352	11	14	evaluation	evaluation	NOUN
cjfa-16352	11	15	of	of	ADP
cjfa-16352	11	16	and	and	CCONJ
cjfa-16352	11	17	accounting	account	VERB
cjfa-16352	11	18	for	for	ADP
cjfa-16352	11	19	fixed	fix	VERB
cjfa-16352	11	20	assets	asset	NOUN
cjfa-16352	11	21	.	.	PUNCT
cjfa-16352	12	1	the	the	DET
cjfa-16352	12	2	aim	aim	NOUN
cjfa-16352	12	3	of	of	ADP
cjfa-16352	12	4	the	the	DET
cjfa-16352	12	5	article	article	NOUN
cjfa-16352	12	6	is	be	AUX
cjfa-16352	12	7	to	to	PART
cjfa-16352	12	8	develop	develop	VERB
cjfa-16352	12	9	recommendations	recommendation	NOUN
cjfa-16352	12	10	on	on	ADP
cjfa-16352	12	11	how	how	SCONJ
cjfa-16352	12	12	to	to	PART
cjfa-16352	12	13	resolve	resolve	VERB
cjfa-16352	12	14	the	the	DET
cjfa-16352	12	15	issue	issue	NOUN
cjfa-16352	12	16	of	of	ADP
cjfa-16352	12	17	accounting	accounting	NOUN
cjfa-16352	12	18	policy	policy	NOUN
cjfa-16352	12	19	variabilities	variability	NOUN
cjfa-16352	12	20	for	for	ADP
cjfa-16352	12	21	the	the	DET
cjfa-16352	12	22	companies	company	NOUN
cjfa-16352	12	23	of	of	ADP
cjfa-16352	12	24	the	the	DET
cjfa-16352	12	25	republic	republic	NOUN
cjfa-16352	12	26	of	of	ADP
cjfa-16352	12	27	latvia	latvia	PROPN
cjfa-16352	12	28	.	.	PUNCT
cjfa-16352	13	1	the	the	DET
cjfa-16352	13	2	objects	object	NOUN
cjfa-16352	13	3	of	of	ADP
cjfa-16352	13	4	the	the	DET
cjfa-16352	13	5	study	study	NOUN
cjfa-16352	13	6	are	be	AUX
cjfa-16352	13	7	recognition	recognition	NOUN
cjfa-16352	13	8	criteria	criterion	NOUN
cjfa-16352	13	9	and	and	CCONJ
cjfa-16352	13	10	the	the	DET
cjfa-16352	13	11	methods	method	NOUN
cjfa-16352	13	12	of	of	ADP
cjfa-16352	13	13	evaluation	evaluation	NOUN
cjfa-16352	13	14	and	and	CCONJ
cjfa-16352	13	15	accounting	accounting	NOUN
cjfa-16352	13	16	of	of	ADP
cjfa-16352	13	17	fixed	fix	VERB
cjfa-16352	13	18	assets	asset	NOUN
cjfa-16352	13	19	.	.	PUNCT
cjfa-16352	14	1	the	the	DET
cjfa-16352	14	2	recommendations	recommendation	NOUN
cjfa-16352	14	3	on	on	ADP
cjfa-16352	14	4	the	the	DET
cjfa-16352	14	5	solution	solution	NOUN
cjfa-16352	14	6	of	of	ADP
cjfa-16352	14	7	the	the	DET
cjfa-16352	14	8	issues	issue	NOUN
cjfa-16352	14	9	related	relate	VERB
cjfa-16352	14	10	to	to	ADP
cjfa-16352	14	11	variability	variability	NOUN
cjfa-16352	14	12	of	of	ADP
cjfa-16352	14	13	fixed	fix	VERB
cjfa-16352	14	14	asset	asset	NOUN
cjfa-16352	14	15	accounting	accounting	NOUN
cjfa-16352	14	16	policy	policy	NOUN
cjfa-16352	14	17	are	be	AUX
cjfa-16352	14	18	based	base	VERB
cjfa-16352	14	19	on	on	ADP
cjfa-16352	14	20	the	the	DET
cjfa-16352	14	21	determination	determination	NOUN
cjfa-16352	14	22	of	of	ADP
cjfa-16352	14	23	materiality	materiality	NOUN
cjfa-16352	14	24	criteria	criterion	NOUN
cjfa-16352	14	25	.	.	PUNCT
cjfa-16352	14	26	 	 	SPACE
cjfa-16352	15	1	introduction	introduction	NOUN
cjfa-16352	15	2	accounting	accounting	NOUN
cjfa-16352	15	3	policy	policy	NOUN
cjfa-16352	15	4	is	be	AUX
cjfa-16352	15	5	the	the	DET
cjfa-16352	15	6	key	key	ADJ
cjfa-16352	15	7	document	document	NOUN
cjfa-16352	15	8	,	,	PUNCT
cjfa-16352	15	9	which	which	PRON
cjfa-16352	15	10	regulates	regulate	VERB
cjfa-16352	15	11	a	a	DET
cjfa-16352	15	12	company	company	NOUN
cjfa-16352	15	13	’s	’s	PART
cjfa-16352	15	14	accountancy	accountancy	NOUN
cjfa-16352	15	15	.	.	PUNCT
cjfa-16352	16	1	for	for	ADP
cjfa-16352	16	2	the	the	DET
cjfa-16352	16	3	users	user	NOUN
cjfa-16352	16	4	of	of	ADP
cjfa-16352	16	5	the	the	DET
cjfa-16352	16	6	company	company	NOUN
cjfa-16352	16	7	’s	’s	PART
cjfa-16352	16	8	financial	financial	ADJ
cjfa-16352	16	9	statements	statement	NOUN
cjfa-16352	16	10	,	,	PUNCT
cjfa-16352	16	11	it	it	PRON
cjfa-16352	16	12	ensures	ensure	VERB
cjfa-16352	16	13	that	that	SCONJ
cjfa-16352	16	14	business	business	NOUN
cjfa-16352	16	15	information	information	NOUN
cjfa-16352	16	16	is	be	AUX
cjfa-16352	16	17	truthful	truthful	ADJ
cjfa-16352	16	18	,	,	PUNCT
cjfa-16352	16	19	complete	complete	ADJ
cjfa-16352	16	20	and	and	CCONJ
cjfa-16352	16	21	comparable	comparable	ADJ
cjfa-16352	16	22	.	.	PUNCT
cjfa-16352	17	1	preparation	preparation	NOUN
cjfa-16352	17	2	of	of	ADP
cjfa-16352	17	3	finanjulija	finanjulija	NOUN
cjfa-16352	17	4	bojarenko10	bojarenko10	VERB
cjfa-16352	17	5	cial	cial	ADJ
cjfa-16352	17	6	statements	statement	NOUN
cjfa-16352	17	7	is	be	AUX
cjfa-16352	17	8	regulated	regulate	VERB
cjfa-16352	17	9	by	by	ADP
cjfa-16352	17	10	the	the	DET
cjfa-16352	17	11	government	government	NOUN
cjfa-16352	17	12	.	.	PUNCT
cjfa-16352	18	1	however	however	ADV
cjfa-16352	18	2	,	,	PUNCT
cjfa-16352	18	3	companies	company	NOUN
cjfa-16352	18	4	are	be	AUX
cjfa-16352	18	5	free	free	ADJ
cjfa-16352	18	6	to	to	PART
cjfa-16352	18	7	choose	choose	VERB
cjfa-16352	18	8	recognition	recognition	NOUN
cjfa-16352	18	9	criteria	criterion	NOUN
cjfa-16352	18	10	as	as	ADV
cjfa-16352	18	11	well	well	ADV
cjfa-16352	18	12	as	as	ADP
cjfa-16352	18	13	the	the	DET
cjfa-16352	18	14	methods	method	NOUN
cjfa-16352	18	15	of	of	ADP
cjfa-16352	18	16	assessment	assessment	NOUN
cjfa-16352	18	17	and	and	CCONJ
cjfa-16352	18	18	indication	indication	NOUN
cjfa-16352	18	19	of	of	ADP
cjfa-16352	18	20	items	item	NOUN
cjfa-16352	18	21	of	of	ADP
cjfa-16352	18	22	the	the	DET
cjfa-16352	18	23	financial	financial	ADJ
cjfa-16352	18	24	statements	statement	NOUN
cjfa-16352	18	25	.	.	PUNCT
cjfa-16352	19	1	the	the	DET
cjfa-16352	19	2	problem	problem	NOUN
cjfa-16352	19	3	lies	lie	VERB
cjfa-16352	19	4	in	in	ADP
cjfa-16352	19	5	determining	determine	VERB
cjfa-16352	19	6	the	the	DET
cjfa-16352	19	7	best	good	ADJ
cjfa-16352	19	8	option	option	NOUN
cjfa-16352	19	9	for	for	ADP
cjfa-16352	19	10	recognition	recognition	NOUN
cjfa-16352	19	11	criteria	criterion	NOUN
cjfa-16352	19	12	and	and	CCONJ
cjfa-16352	19	13	assessment	assessment	NOUN
cjfa-16352	19	14	and	and	CCONJ
cjfa-16352	19	15	accountancy	accountancy	NOUN
cjfa-16352	19	16	methods	method	NOUN
cjfa-16352	19	17	.	.	PUNCT
cjfa-16352	20	1	thus	thus	ADV
cjfa-16352	20	2	,	,	PUNCT
cjfa-16352	20	3	it	it	PRON
cjfa-16352	20	4	is	be	AUX
cjfa-16352	20	5	essential	essential	ADJ
cjfa-16352	20	6	to	to	PART
cjfa-16352	20	7	develop	develop	VERB
cjfa-16352	20	8	methodological	methodological	ADJ
cjfa-16352	20	9	approaches	approach	NOUN
cjfa-16352	20	10	to	to	ADP
cjfa-16352	20	11	the	the	DET
cjfa-16352	20	12	formation	formation	NOUN
cjfa-16352	20	13	of	of	ADP
cjfa-16352	20	14	companies	company	NOUN
cjfa-16352	20	15	’	’	PART
cjfa-16352	20	16	accounting	accounting	NOUN
cjfa-16352	20	17	policies	policy	NOUN
cjfa-16352	20	18	in	in	ADP
cjfa-16352	20	19	latvia	latvia	PROPN
cjfa-16352	20	20	.	.	PUNCT
cjfa-16352	21	1	the	the	DET
cjfa-16352	21	2	aim	aim	NOUN
cjfa-16352	21	3	of	of	ADP
cjfa-16352	21	4	this	this	DET
cjfa-16352	21	5	article	article	NOUN
cjfa-16352	21	6	is	be	AUX
cjfa-16352	21	7	to	to	PART
cjfa-16352	21	8	develop	develop	VERB
cjfa-16352	21	9	problem	problem	NOUN
cjfa-16352	21	10	-	-	PUNCT
cjfa-16352	21	11	solving	solve	VERB
cjfa-16352	21	12	suggestions	suggestion	NOUN
cjfa-16352	21	13	related	relate	VERB
cjfa-16352	21	14	to	to	ADP
cjfa-16352	21	15	the	the	DET
cjfa-16352	21	16	variability	variability	NOUN
cjfa-16352	21	17	of	of	ADP
cjfa-16352	21	18	fixed	fix	VERB
cjfa-16352	21	19	assets	asset	NOUN
cjfa-16352	21	20	’	'	PUNCT
cjfa-16352	21	21	accounting	accounting	NOUN
cjfa-16352	21	22	policy	policy	NOUN
cjfa-16352	21	23	.	.	PUNCT
cjfa-16352	22	1	to	to	PART
cjfa-16352	22	2	reach	reach	VERB
cjfa-16352	22	3	this	this	DET
cjfa-16352	22	4	aim	aim	NOUN
cjfa-16352	22	5	the	the	DET
cjfa-16352	22	6	author	author	NOUN
cjfa-16352	22	7	analyses	analyse	VERB
cjfa-16352	22	8	positive	positive	ADJ
cjfa-16352	22	9	and	and	CCONJ
cjfa-16352	22	10	negative	negative	ADJ
cjfa-16352	22	11	aspects	aspect	NOUN
cjfa-16352	22	12	of	of	ADP
cjfa-16352	22	13	variability	variability	NOUN
cjfa-16352	22	14	of	of	ADP
cjfa-16352	22	15	accounting	accounting	NOUN
cjfa-16352	22	16	policies	policy	NOUN
cjfa-16352	22	17	at	at	ADP
cjfa-16352	22	18	micro	micro	NOUN
cjfa-16352	22	19	-	-	NOUN
cjfa-16352	22	20	level	level	NOUN
cjfa-16352	22	21	.	.	PUNCT
cjfa-16352	23	1	the	the	DET
cjfa-16352	23	2	objects	object	NOUN
cjfa-16352	23	3	of	of	ADP
cjfa-16352	23	4	this	this	DET
cjfa-16352	23	5	research	research	NOUN
cjfa-16352	23	6	are	be	AUX
cjfa-16352	23	7	recognition	recognition	NOUN
cjfa-16352	23	8	criteria	criterion	NOUN
cjfa-16352	23	9	and	and	CCONJ
cjfa-16352	23	10	methods	method	NOUN
cjfa-16352	23	11	applied	apply	VERB
cjfa-16352	23	12	for	for	ADP
cjfa-16352	23	13	the	the	DET
cjfa-16352	23	14	evaluation	evaluation	NOUN
cjfa-16352	23	15	and	and	CCONJ
cjfa-16352	23	16	accounting	accounting	NOUN
cjfa-16352	23	17	of	of	ADP
cjfa-16352	23	18	fixed	fix	VERB
cjfa-16352	23	19	assets	asset	NOUN
cjfa-16352	23	20	.	.	PUNCT
cjfa-16352	24	1	the	the	DET
cjfa-16352	24	2	research	research	NOUN
cjfa-16352	24	3	methodology	methodology	NOUN
cjfa-16352	24	4	and	and	CCONJ
cjfa-16352	24	5	the	the	DET
cjfa-16352	24	6	course	course	NOUN
cjfa-16352	24	7	of	of	ADP
cjfa-16352	24	8	the	the	DET
cjfa-16352	24	9	research	research	NOUN
cjfa-16352	24	10	process	process	NOUN
cjfa-16352	24	11	methodologically	methodologically	ADV
cjfa-16352	24	12	,	,	PUNCT
cjfa-16352	24	13	the	the	DET
cjfa-16352	24	14	research	research	NOUN
cjfa-16352	24	15	is	be	AUX
cjfa-16352	24	16	based	base	VERB
cjfa-16352	24	17	on	on	ADP
cjfa-16352	24	18	the	the	DET
cjfa-16352	24	19	application	application	NOUN
cjfa-16352	24	20	of	of	ADP
cjfa-16352	24	21	scientific	scientific	ADJ
cjfa-16352	24	22	knowledge	knowledge	NOUN
cjfa-16352	24	23	as	as	ADV
cjfa-16352	24	24	well	well	ADV
cjfa-16352	24	25	as	as	ADP
cjfa-16352	24	26	on	on	ADP
cjfa-16352	24	27	the	the	DET
cjfa-16352	24	28	basics	basic	NOUN
cjfa-16352	24	29	of	of	ADP
cjfa-16352	24	30	accounting	accounting	NOUN
cjfa-16352	24	31	theory	theory	NOUN
cjfa-16352	24	32	and	and	CCONJ
cjfa-16352	24	33	economic	economic	ADJ
cjfa-16352	24	34	study	study	NOUN
cjfa-16352	24	35	.	.	PUNCT
cjfa-16352	25	1	information	information	NOUN
cjfa-16352	25	2	background	background	NOUN
cjfa-16352	25	3	of	of	ADP
cjfa-16352	25	4	the	the	DET
cjfa-16352	25	5	research	research	NOUN
cjfa-16352	25	6	is	be	AUX
cjfa-16352	25	7	based	base	VERB
cjfa-16352	25	8	on	on	ADP
cjfa-16352	25	9	the	the	DET
cjfa-16352	25	10	laws	law	NOUN
cjfa-16352	25	11	and	and	CCONJ
cjfa-16352	25	12	regulatory	regulatory	ADJ
cjfa-16352	25	13	enactments	enactment	NOUN
cjfa-16352	25	14	of	of	ADP
cjfa-16352	25	15	the	the	DET
cjfa-16352	25	16	republic	republic	NOUN
cjfa-16352	25	17	of	of	ADP
cjfa-16352	25	18	latvia	latvia	PROPN
cjfa-16352	25	19	applicable	applicable	ADJ
cjfa-16352	25	20	to	to	ADP
cjfa-16352	25	21	accounting	account	VERB
cjfa-16352	25	22	,	,	PUNCT
cjfa-16352	25	23	as	as	ADV
cjfa-16352	25	24	well	well	ADV
cjfa-16352	25	25	as	as	ADP
cjfa-16352	25	26	international	international	ADJ
cjfa-16352	25	27	financial	financial	ADJ
cjfa-16352	25	28	accounting	accounting	NOUN
cjfa-16352	25	29	standards	standard	NOUN
cjfa-16352	25	30	,	,	PUNCT
cjfa-16352	25	31	studies	study	NOUN
cjfa-16352	25	32	of	of	ADP
cjfa-16352	25	33	latvian	latvian	ADJ
cjfa-16352	25	34	and	and	CCONJ
cjfa-16352	25	35	foreign	foreign	ADJ
cjfa-16352	25	36	scientists	scientist	NOUN
cjfa-16352	25	37	,	,	PUNCT
cjfa-16352	25	38	materials	material	NOUN
cjfa-16352	25	39	published	publish	VERB
cjfa-16352	25	40	in	in	ADP
cjfa-16352	25	41	periodicals	periodical	NOUN
cjfa-16352	25	42	,	,	PUNCT
cjfa-16352	25	43	scientific	scientific	ADJ
cjfa-16352	25	44	publications	publication	NOUN
cjfa-16352	25	45	,	,	PUNCT
cjfa-16352	25	46	in	in	ADP
cjfa-16352	25	47	the	the	DET
cjfa-16352	25	48	internet	internet	NOUN
cjfa-16352	25	49	and	and	CCONJ
cjfa-16352	25	50	legal	legal	ADJ
cjfa-16352	25	51	reference	reference	NOUN
cjfa-16352	25	52	systems	system	NOUN
cjfa-16352	25	53	.	.	PUNCT
cjfa-16352	26	1	the	the	DET
cjfa-16352	26	2	accounting	accounting	NOUN
cjfa-16352	26	3	requirements	requirement	NOUN
cjfa-16352	26	4	in	in	ADP
cjfa-16352	26	5	the	the	DET
cjfa-16352	26	6	republic	republic	NOUN
cjfa-16352	26	7	of	of	ADP
cjfa-16352	26	8	latvia	latvia	PROPN
cjfa-16352	26	9	are	be	AUX
cjfa-16352	26	10	regulated	regulate	VERB
cjfa-16352	26	11	by	by	ADP
cjfa-16352	26	12	the	the	DET
cjfa-16352	26	13	national	national	ADJ
cjfa-16352	26	14	legislation	legislation	NOUN
cjfa-16352	26	15	and	and	CCONJ
cjfa-16352	26	16	by	by	ADP
cjfa-16352	26	17	the	the	DET
cjfa-16352	26	18	regulations	regulation	NOUN
cjfa-16352	26	19	of	of	ADP
cjfa-16352	26	20	the	the	DET
cjfa-16352	26	21	cabinet	cabinet	NOUN
cjfa-16352	26	22	of	of	ADP
cjfa-16352	26	23	ministers	minister	NOUN
cjfa-16352	26	24	.	.	PUNCT
cjfa-16352	27	1	the	the	DET
cjfa-16352	27	2	law	law	NOUN
cjfa-16352	27	3	on	on	ADP
cjfa-16352	27	4	accounting	accounting	NOUN
cjfa-16352	27	5	is	be	AUX
cjfa-16352	27	6	the	the	DET
cjfa-16352	27	7	fundamental	fundamental	ADJ
cjfa-16352	27	8	law	law	NOUN
cjfa-16352	27	9	in	in	ADP
cjfa-16352	27	10	accounting	account	VERB
cjfa-16352	27	11	.	.	PUNCT
cjfa-16352	28	1	to	to	PART
cjfa-16352	28	2	meet	meet	VERB
cjfa-16352	28	3	all	all	DET
cjfa-16352	28	4	the	the	DET
cjfa-16352	28	5	requirements	requirement	NOUN
cjfa-16352	28	6	of	of	ADP
cjfa-16352	28	7	this	this	DET
cjfa-16352	28	8	law	law	NOUN
cjfa-16352	28	9	,	,	PUNCT
cjfa-16352	28	10	the	the	DET
cjfa-16352	28	11	cabinet	cabinet	NOUN
cjfa-16352	28	12	of	of	ADP
cjfa-16352	28	13	ministers	minister	NOUN
cjfa-16352	28	14	has	have	AUX
cjfa-16352	28	15	issued	issue	VERB
cjfa-16352	28	16	rule	rule	NOUN
cjfa-16352	28	17	no	no	DET
cjfa-16352	28	18	585	585	NUM
cjfa-16352	28	19	“	"	PUNCT
cjfa-16352	28	20	regulation	regulation	NOUN
cjfa-16352	28	21	regarding	regard	VERB
cjfa-16352	28	22	the	the	DET
cjfa-16352	28	23	conduct	conduct	NOUN
cjfa-16352	28	24	and	and	CCONJ
cjfa-16352	28	25	organisation	organisation	NOUN
cjfa-16352	28	26	of	of	ADP
cjfa-16352	28	27	accounting	accounting	NOUN
cjfa-16352	28	28	”	"	PUNCT
cjfa-16352	28	29	,	,	PUNCT
cjfa-16352	28	30	which	which	PRON
cjfa-16352	28	31	lists	list	VERB
cjfa-16352	28	32	the	the	DET
cjfa-16352	28	33	documents	document	NOUN
cjfa-16352	28	34	that	that	PRON
cjfa-16352	28	35	should	should	AUX
cjfa-16352	28	36	be	be	AUX
cjfa-16352	28	37	created	create	VERB
cjfa-16352	28	38	and	and	CCONJ
cjfa-16352	28	39	approved	approve	VERB
cjfa-16352	28	40	by	by	ADP
cjfa-16352	28	41	each	each	DET
cjfa-16352	28	42	company	company	NOUN
cjfa-16352	28	43	.	.	PUNCT
cjfa-16352	29	1	according	accord	VERB
cjfa-16352	29	2	to	to	ADP
cjfa-16352	29	3	the	the	DET
cjfa-16352	29	4	previously	previously	ADV
cjfa-16352	29	5	mentioned	mention	VERB
cjfa-16352	29	6	rule	rule	NOUN
cjfa-16352	29	7	,	,	PUNCT
cjfa-16352	29	8	accounting	accounting	NOUN
cjfa-16352	29	9	policy	policy	NOUN
cjfa-16352	29	10	is	be	AUX
cjfa-16352	29	11	one	one	NUM
cjfa-16352	29	12	of	of	ADP
cjfa-16352	29	13	the	the	DET
cjfa-16352	29	14	required	require	VERB
cjfa-16352	29	15	documents	document	NOUN
cjfa-16352	29	16	,	,	PUNCT
cjfa-16352	29	17	along	along	ADP
cjfa-16352	29	18	with	with	ADP
cjfa-16352	29	19	the	the	DET
cjfa-16352	29	20	book	book	NOUN
cjfa-16352	29	21	of	of	ADP
cjfa-16352	29	22	accounts	account	NOUN
cjfa-16352	29	23	,	,	PUNCT
cjfa-16352	29	24	inventory	inventory	NOUN
cjfa-16352	29	25	guidelines	guideline	NOUN
cjfa-16352	29	26	and	and	CCONJ
cjfa-16352	29	27	other	other	ADJ
cjfa-16352	29	28	documents	document	NOUN
cjfa-16352	29	29	.	.	PUNCT
cjfa-16352	30	1	however	however	ADV
cjfa-16352	30	2	,	,	PUNCT
cjfa-16352	30	3	the	the	DET
cjfa-16352	30	4	rule	rule	NOUN
cjfa-16352	30	5	also	also	ADV
cjfa-16352	30	6	specifies	specify	VERB
cjfa-16352	30	7	the	the	DET
cjfa-16352	30	8	entities	entity	NOUN
cjfa-16352	30	9	unaffected	unaffected	ADJ
cjfa-16352	30	10	by	by	ADP
cjfa-16352	30	11	the	the	DET
cjfa-16352	30	12	requirement	requirement	NOUN
cjfa-16352	30	13	to	to	PART
cjfa-16352	30	14	work	work	VERB
cjfa-16352	30	15	out	out	ADP
cjfa-16352	30	16	and	and	CCONJ
cjfa-16352	30	17	adopt	adopt	VERB
cjfa-16352	30	18	an	an	DET
cjfa-16352	30	19	accounting	accounting	NOUN
cjfa-16352	30	20	policy	policy	NOUN
cjfa-16352	30	21	.	.	PUNCT
cjfa-16352	31	1	accounting	accounting	NOUN
cjfa-16352	31	2	policy	policy	NOUN
cjfa-16352	31	3	is	be	AUX
cjfa-16352	31	4	a	a	DET
cjfa-16352	31	5	set	set	NOUN
cjfa-16352	31	6	of	of	ADP
cjfa-16352	31	7	principles	principle	NOUN
cjfa-16352	31	8	,	,	PUNCT
cjfa-16352	31	9	methods	method	NOUN
cjfa-16352	31	10	,	,	PUNCT
cjfa-16352	31	11	and	and	CCONJ
cjfa-16352	31	12	regulations	regulation	NOUN
cjfa-16352	31	13	for	for	ADP
cjfa-16352	31	14	accounting	account	VERB
cjfa-16352	31	15	for	for	ADP
cjfa-16352	31	16	the	the	DET
cjfa-16352	31	17	relevant	relevant	ADJ
cjfa-16352	31	18	economic	economic	ADJ
cjfa-16352	31	19	transactions	transaction	NOUN
cjfa-16352	31	20	,	,	PUNCT
cjfa-16352	31	21	facts	fact	NOUN
cjfa-16352	31	22	,	,	PUNCT
cjfa-16352	31	23	and	and	CCONJ
cjfa-16352	31	24	events	event	NOUN
cjfa-16352	31	25	as	as	ADV
cjfa-16352	31	26	well	well	ADV
cjfa-16352	31	27	as	as	ADP
cjfa-16352	31	28	assessment	assessment	NOUN
cjfa-16352	31	29	and	and	CCONJ
cjfa-16352	31	30	indication	indication	NOUN
cjfa-16352	31	31	of	of	ADP
cjfa-16352	31	32	items	item	NOUN
cjfa-16352	31	33	of	of	ADP
cjfa-16352	31	34	the	the	DET
cjfa-16352	31	35	financial	financial	ADJ
cjfa-16352	31	36	statement	statement	NOUN
cjfa-16352	31	37	.	.	PUNCT
cjfa-16352	32	1	latvian	latvian	ADJ
cjfa-16352	32	2	legislation	legislation	NOUN
cjfa-16352	32	3	deals	deal	VERB
cjfa-16352	32	4	with	with	ADP
cjfa-16352	32	5	this	this	DET
cjfa-16352	32	6	concept	concept	NOUN
cjfa-16352	32	7	of	of	ADP
cjfa-16352	32	8	“	"	PUNCT
cjfa-16352	32	9	accounting	accounting	NOUN
cjfa-16352	32	10	policy	policy	NOUN
cjfa-16352	32	11	”	"	PUNCT
cjfa-16352	32	12	in	in	ADP
cjfa-16352	32	13	the	the	DET
cjfa-16352	32	14	law	law	NOUN
cjfa-16352	32	15	on	on	ADP
cjfa-16352	32	16	annual	annual	ADJ
cjfa-16352	32	17	financial	financial	ADJ
cjfa-16352	32	18	statements	statement	NOUN
cjfa-16352	32	19	and	and	CCONJ
cjfa-16352	32	20	consolidated	consolidated	ADJ
cjfa-16352	32	21	financial	financial	ADJ
cjfa-16352	32	22	statements	statement	NOUN
cjfa-16352	32	23	,	,	PUNCT
cjfa-16352	32	24	as	as	ADV
cjfa-16352	32	25	well	well	ADV
cjfa-16352	32	26	as	as	ADP
cjfa-16352	32	27	in	in	ADP
cjfa-16352	32	28	the	the	DET
cjfa-16352	32	29	rules	rule	NOUN
cjfa-16352	32	30	variability	variability	NOUN
cjfa-16352	32	31	of	of	ADP
cjfa-16352	32	32	accounting	accounting	NOUN
cjfa-16352	32	33	policies	policy	NOUN
cjfa-16352	32	34	–	–	PUNCT
cjfa-16352	32	35	advantages	advantage	NOUN
cjfa-16352	32	36	and	and	CCONJ
cjfa-16352	32	37	disadvantages	disadvantage	NOUN
cjfa-16352	32	38	11	11	NUM
cjfa-16352	32	39	of	of	ADP
cjfa-16352	32	40	the	the	DET
cjfa-16352	32	41	cabinet	cabinet	NOUN
cjfa-16352	32	42	of	of	ADP
cjfa-16352	32	43	ministers	minister	NOUN
cjfa-16352	32	44	no	no	DET
cjfa-16352	32	45	585	585	NUM
cjfa-16352	32	46	“	"	PUNCT
cjfa-16352	32	47	regulation	regulation	NOUN
cjfa-16352	32	48	regarding	regard	VERB
cjfa-16352	32	49	the	the	DET
cjfa-16352	32	50	conduct	conduct	NOUN
cjfa-16352	32	51	and	and	CCONJ
cjfa-16352	32	52	organisation	organisation	NOUN
cjfa-16352	32	53	of	of	ADP
cjfa-16352	32	54	accounting	accounting	NOUN
cjfa-16352	32	55	”	"	PUNCT
cjfa-16352	32	56	.	.	PUNCT
cjfa-16352	33	1	accounting	accounting	NOUN
cjfa-16352	33	2	policy	policy	NOUN
cjfa-16352	33	3	is	be	AUX
cjfa-16352	33	4	an	an	DET
cjfa-16352	33	5	essential	essential	ADJ
cjfa-16352	33	6	element	element	NOUN
cjfa-16352	33	7	,	,	PUNCT
cjfa-16352	33	8	regulating	regulate	VERB
cjfa-16352	33	9	the	the	DET
cjfa-16352	33	10	company	company	NOUN
cjfa-16352	33	11	’s	’s	PART
cjfa-16352	33	12	accounting	accounting	NOUN
cjfa-16352	33	13	to	to	PART
cjfa-16352	33	14	ensure	ensure	VERB
cjfa-16352	33	15	truthfulness	truthfulness	ADJ
cjfa-16352	33	16	,	,	PUNCT
cjfa-16352	33	17	completeness	completeness	NOUN
cjfa-16352	33	18	and	and	CCONJ
cjfa-16352	33	19	comparability	comparability	NOUN
cjfa-16352	33	20	of	of	ADP
cjfa-16352	33	21	business	business	NOUN
cjfa-16352	33	22	information	information	NOUN
cjfa-16352	33	23	.	.	PUNCT
cjfa-16352	34	1	besides	besides	SCONJ
cjfa-16352	34	2	,	,	PUNCT
cjfa-16352	34	3	it	it	PRON
cjfa-16352	34	4	is	be	AUX
cjfa-16352	34	5	a	a	DET
cjfa-16352	34	6	major	major	ADJ
cjfa-16352	34	7	impact	impact	NOUN
cjfa-16352	34	8	factor	factor	NOUN
cjfa-16352	34	9	influencing	influence	VERB
cjfa-16352	34	10	key	key	ADJ
cjfa-16352	34	11	business	business	NOUN
cjfa-16352	34	12	figures	figure	NOUN
cjfa-16352	34	13	and	and	CCONJ
cjfa-16352	34	14	pricing	pricing	NOUN
cjfa-16352	34	15	policy	policy	NOUN
cjfa-16352	34	16	of	of	ADP
cjfa-16352	34	17	a	a	DET
cjfa-16352	34	18	company	company	NOUN
cjfa-16352	34	19	.	.	PUNCT
cjfa-16352	35	1	when	when	SCONJ
cjfa-16352	35	2	developing	develop	VERB
cjfa-16352	35	3	their	their	PRON
cjfa-16352	35	4	own	own	ADJ
cjfa-16352	35	5	accounting	accounting	NOUN
cjfa-16352	35	6	policy	policy	NOUN
cjfa-16352	35	7	,	,	PUNCT
cjfa-16352	35	8	each	each	DET
cjfa-16352	35	9	company	company	NOUN
cjfa-16352	35	10	has	have	VERB
cjfa-16352	35	11	a	a	DET
cjfa-16352	35	12	range	range	NOUN
cjfa-16352	35	13	of	of	ADP
cjfa-16352	35	14	options	option	NOUN
cjfa-16352	35	15	in	in	ADP
cjfa-16352	35	16	choosing	choose	VERB
cjfa-16352	35	17	recognition	recognition	NOUN
cjfa-16352	35	18	criteria	criterion	NOUN
cjfa-16352	35	19	and	and	CCONJ
cjfa-16352	35	20	methods	method	NOUN
cjfa-16352	35	21	of	of	ADP
cjfa-16352	35	22	assessment	assessment	NOUN
cjfa-16352	35	23	and	and	CCONJ
cjfa-16352	35	24	indication	indication	NOUN
cjfa-16352	35	25	of	of	ADP
cjfa-16352	35	26	items	item	NOUN
cjfa-16352	35	27	of	of	ADP
cjfa-16352	35	28	the	the	DET
cjfa-16352	35	29	financial	financial	ADJ
cjfa-16352	35	30	statement	statement	NOUN
cjfa-16352	35	31	.	.	PUNCT
cjfa-16352	36	1	for	for	ADP
cjfa-16352	36	2	latvian	latvian	ADJ
cjfa-16352	36	3	companies	company	NOUN
cjfa-16352	36	4	,	,	PUNCT
cjfa-16352	36	5	the	the	DET
cjfa-16352	36	6	core	core	NOUN
cjfa-16352	36	7	of	of	ADP
cjfa-16352	36	8	the	the	DET
cjfa-16352	36	9	problem	problem	NOUN
cjfa-16352	36	10	is	be	AUX
cjfa-16352	36	11	that	that	SCONJ
cjfa-16352	36	12	the	the	DET
cjfa-16352	36	13	legislation	legislation	NOUN
cjfa-16352	36	14	does	do	AUX
cjfa-16352	36	15	not	not	PART
cjfa-16352	36	16	regulate	regulate	VERB
cjfa-16352	36	17	the	the	DET
cjfa-16352	36	18	content	content	NOUN
cjfa-16352	36	19	of	of	ADP
cjfa-16352	36	20	several	several	ADJ
cjfa-16352	36	21	significant	significant	ADJ
cjfa-16352	36	22	provisions	provision	NOUN
cjfa-16352	36	23	of	of	ADP
cjfa-16352	36	24	accounting	accounting	NOUN
cjfa-16352	36	25	policy	policy	NOUN
cjfa-16352	36	26	.	.	PUNCT
cjfa-16352	37	1	below	below	ADV
cjfa-16352	37	2	are	be	AUX
cjfa-16352	37	3	just	just	ADV
cjfa-16352	37	4	a	a	DET
cjfa-16352	37	5	few	few	ADJ
cjfa-16352	37	6	important	important	ADJ
cjfa-16352	37	7	issues	issue	NOUN
cjfa-16352	37	8	,	,	PUNCT
cjfa-16352	37	9	which	which	PRON
cjfa-16352	37	10	,	,	PUNCT
cjfa-16352	37	11	in	in	ADP
cjfa-16352	37	12	accordance	accordance	NOUN
cjfa-16352	37	13	with	with	ADP
cjfa-16352	37	14	the	the	DET
cjfa-16352	37	15	current	current	ADJ
cjfa-16352	37	16	legislation	legislation	NOUN
cjfa-16352	37	17	,	,	PUNCT
cjfa-16352	37	18	are	be	AUX
cjfa-16352	37	19	open	open	ADJ
cjfa-16352	37	20	to	to	ADP
cjfa-16352	37	21	multiple	multiple	ADJ
cjfa-16352	37	22	-	-	PUNCT
cjfa-16352	37	23	option	option	NOUN
cjfa-16352	37	24	solution	solution	NOUN
cjfa-16352	37	25	:	:	PUNCT
cjfa-16352	37	26	■	■	PUNCT
cjfa-16352	37	27	the	the	DET
cjfa-16352	37	28	unit	unit	NOUN
cjfa-16352	37	29	of	of	ADP
cjfa-16352	37	30	measure	measure	NOUN
cjfa-16352	37	31	for	for	ADP
cjfa-16352	37	32	recognition	recognition	NOUN
cjfa-16352	37	33	of	of	ADP
cjfa-16352	37	34	non	non	ADJ
cjfa-16352	37	35	-	-	ADJ
cjfa-16352	37	36	material	material	ADJ
cjfa-16352	37	37	investments	investment	NOUN
cjfa-16352	37	38	and	and	CCONJ
cjfa-16352	37	39	fixed	fix	VERB
cjfa-16352	37	40	assets	asset	NOUN
cjfa-16352	37	41	;	;	PUNCT
cjfa-16352	37	42	■	■	PUNCT
cjfa-16352	37	43	methods	method	NOUN
cjfa-16352	37	44	of	of	ADP
cjfa-16352	37	45	calculating	calculate	VERB
cjfa-16352	37	46	depreciation	depreciation	NOUN
cjfa-16352	37	47	on	on	ADP
cjfa-16352	37	48	a	a	DET
cjfa-16352	37	49	certain	certain	ADJ
cjfa-16352	37	50	category	category	NOUN
cjfa-16352	37	51	of	of	ADP
cjfa-16352	37	52	fixed	fix	VERB
cjfa-16352	37	53	assets	asset	NOUN
cjfa-16352	37	54	;	;	PUNCT
cjfa-16352	37	55	■	■	PUNCT
cjfa-16352	37	56	materiality	materiality	NOUN
cjfa-16352	37	57	criterion	criterion	NOUN
cjfa-16352	37	58	of	of	ADP
cjfa-16352	37	59	asset	asset	NOUN
cjfa-16352	37	60	disposal	disposal	NOUN
cjfa-16352	37	61	value	value	NOUN
cjfa-16352	37	62	;	;	PUNCT
cjfa-16352	37	63	■	■	PUNCT
cjfa-16352	37	64	methods	method	NOUN
cjfa-16352	37	65	of	of	ADP
cjfa-16352	37	66	fixed	fix	VERB
cjfa-16352	37	67	assets	asset	NOUN
cjfa-16352	37	68	accounting	accounting	NOUN
cjfa-16352	37	69	(	(	PUNCT
cjfa-16352	37	70	cost	cost	NOUN
cjfa-16352	37	71	model	model	NOUN
cjfa-16352	37	72	,	,	PUNCT
cjfa-16352	37	73	revaluation	revaluation	NOUN
cjfa-16352	37	74	model	model	NOUN
cjfa-16352	37	75	,	,	PUNCT
cjfa-16352	37	76	etc	etc	X
cjfa-16352	37	77	.	.	X
cjfa-16352	37	78	)	)	PUNCT
cjfa-16352	37	79	;	;	PUNCT
cjfa-16352	38	1	■	■	PUNCT
cjfa-16352	38	2	evaluation	evaluation	NOUN
cjfa-16352	38	3	of	of	ADP
cjfa-16352	38	4	fixed	fix	VERB
cjfa-16352	38	5	assets	asset	NOUN
cjfa-16352	38	6	according	accord	VERB
cjfa-16352	38	7	either	either	CCONJ
cjfa-16352	38	8	to	to	PART
cjfa-16352	38	9	total	total	VERB
cjfa-16352	38	10	cost	cost	NOUN
cjfa-16352	38	11	or	or	CCONJ
cjfa-16352	38	12	to	to	PART
cjfa-16352	38	13	direct	direct	VERB
cjfa-16352	38	14	production	production	NOUN
cjfa-16352	38	15	cost	cost	NOUN
cjfa-16352	38	16	;	;	PUNCT
cjfa-16352	38	17	■	■	PUNCT
cjfa-16352	38	18	criteria	criterion	NOUN
cjfa-16352	38	19	of	of	ADP
cjfa-16352	38	20	recognizing	recognize	VERB
cjfa-16352	38	21	bad	bad	ADJ
cjfa-16352	38	22	debts	debt	NOUN
cjfa-16352	38	23	;	;	PUNCT
cjfa-16352	38	24	■	■	PUNCT
cjfa-16352	38	25	methods	method	NOUN
cjfa-16352	38	26	of	of	ADP
cjfa-16352	38	27	assessment	assessment	NOUN
cjfa-16352	38	28	of	of	ADP
cjfa-16352	38	29	bad	bad	ADJ
cjfa-16352	38	30	debtors	debtor	NOUN
cjfa-16352	38	31	;	;	PUNCT
cjfa-16352	38	32	■	■	PUNCT
cjfa-16352	38	33	criteria	criterion	NOUN
cjfa-16352	38	34	of	of	ADP
cjfa-16352	38	35	estimating	estimate	VERB
cjfa-16352	38	36	materiality	materiality	NOUN
cjfa-16352	38	37	of	of	ADP
cjfa-16352	38	38	the	the	DET
cjfa-16352	38	39	prior	prior	ADJ
cjfa-16352	38	40	period	period	NOUN
cjfa-16352	38	41	errors	error	NOUN
cjfa-16352	38	42	,	,	PUNCT
cjfa-16352	38	43	etc	etc	X
cjfa-16352	38	44	.	.	X
cjfa-16352	38	45	all	all	DET
cjfa-16352	38	46	the	the	DET
cjfa-16352	38	47	issues	issue	NOUN
cjfa-16352	38	48	listed	list	VERB
cjfa-16352	38	49	above	above	ADV
cjfa-16352	38	50	should	should	AUX
cjfa-16352	38	51	be	be	AUX
cjfa-16352	38	52	dealt	deal	VERB
cjfa-16352	38	53	with	with	ADP
cjfa-16352	38	54	by	by	ADP
cjfa-16352	38	55	each	each	DET
cjfa-16352	38	56	company	company	NOUN
cjfa-16352	38	57	and	and	CCONJ
cjfa-16352	38	58	finalized	finalize	VERB
cjfa-16352	38	59	in	in	ADP
cjfa-16352	38	60	its	its	PRON
cjfa-16352	38	61	accounting	accounting	NOUN
cjfa-16352	38	62	policy	policy	NOUN
cjfa-16352	38	63	.	.	PUNCT
cjfa-16352	39	1	this	this	PRON
cjfa-16352	39	2	is	be	AUX
cjfa-16352	39	3	where	where	SCONJ
cjfa-16352	39	4	the	the	DET
cjfa-16352	39	5	problem	problem	NOUN
cjfa-16352	39	6	arises	arise	VERB
cjfa-16352	39	7	,	,	PUNCT
cjfa-16352	39	8	which	which	PRON
cjfa-16352	39	9	the	the	DET
cjfa-16352	39	10	author	author	NOUN
cjfa-16352	39	11	has	have	AUX
cjfa-16352	39	12	chosen	choose	VERB
cjfa-16352	39	13	as	as	ADP
cjfa-16352	39	14	the	the	DET
cjfa-16352	39	15	subject	subject	ADJ
cjfa-16352	39	16	matter	matter	NOUN
cjfa-16352	39	17	of	of	ADP
cjfa-16352	39	18	this	this	DET
cjfa-16352	39	19	study	study	NOUN
cjfa-16352	39	20	,	,	PUNCT
cjfa-16352	39	21	namely	namely	ADV
cjfa-16352	39	22	,	,	PUNCT
cjfa-16352	39	23	how	how	SCONJ
cjfa-16352	39	24	to	to	PART
cjfa-16352	39	25	assess	assess	VERB
cjfa-16352	39	26	the	the	DET
cjfa-16352	39	27	outcome	outcome	NOUN
cjfa-16352	39	28	of	of	ADP
cjfa-16352	39	29	freedom	freedom	NOUN
cjfa-16352	39	30	in	in	ADP
cjfa-16352	39	31	the	the	DET
cjfa-16352	39	32	choice	choice	NOUN
cjfa-16352	39	33	of	of	ADP
cjfa-16352	39	34	recognition	recognition	NOUN
cjfa-16352	39	35	criteria	criterion	NOUN
cjfa-16352	39	36	and	and	CCONJ
cjfa-16352	39	37	evaluation	evaluation	NOUN
cjfa-16352	39	38	and	and	CCONJ
cjfa-16352	39	39	accounting	accounting	NOUN
cjfa-16352	39	40	methods	method	NOUN
cjfa-16352	39	41	,	,	PUNCT
cjfa-16352	39	42	which	which	PRON
cjfa-16352	39	43	have	have	VERB
cjfa-16352	39	44	a	a	DET
cjfa-16352	39	45	significant	significant	ADJ
cjfa-16352	39	46	effect	effect	NOUN
cjfa-16352	39	47	on	on	ADP
cjfa-16352	39	48	the	the	DET
cjfa-16352	39	49	company	company	NOUN
cjfa-16352	39	50	’s	’s	PART
cjfa-16352	39	51	operating	operating	NOUN
cjfa-16352	39	52	figures	figure	NOUN
cjfa-16352	39	53	.	.	PUNCT
cjfa-16352	40	1	the	the	DET
cjfa-16352	40	2	aim	aim	NOUN
cjfa-16352	40	3	of	of	ADP
cjfa-16352	40	4	this	this	DET
cjfa-16352	40	5	article	article	NOUN
cjfa-16352	40	6	is	be	AUX
cjfa-16352	40	7	to	to	PART
cjfa-16352	40	8	develop	develop	VERB
cjfa-16352	40	9	recommendations	recommendation	NOUN
cjfa-16352	40	10	to	to	PART
cjfa-16352	40	11	solve	solve	VERB
cjfa-16352	40	12	the	the	DET
cjfa-16352	40	13	problems	problem	NOUN
cjfa-16352	40	14	related	relate	VERB
cjfa-16352	40	15	to	to	ADP
cjfa-16352	40	16	variability	variability	NOUN
cjfa-16352	40	17	of	of	ADP
cjfa-16352	40	18	accounting	accounting	NOUN
cjfa-16352	40	19	policy	policy	NOUN
cjfa-16352	40	20	at	at	ADP
cjfa-16352	40	21	the	the	DET
cjfa-16352	40	22	companies	company	NOUN
cjfa-16352	40	23	of	of	ADP
cjfa-16352	40	24	the	the	DET
cjfa-16352	40	25	republic	republic	NOUN
cjfa-16352	40	26	of	of	ADP
cjfa-16352	40	27	latvia	latvia	PROPN
cjfa-16352	40	28	.	.	PUNCT
cjfa-16352	41	1	the	the	DET
cjfa-16352	41	2	object	object	NOUN
cjfa-16352	41	3	of	of	ADP
cjfa-16352	41	4	this	this	DET
cjfa-16352	41	5	study	study	NOUN
cjfa-16352	41	6	are	be	AUX
cjfa-16352	41	7	recognition	recognition	NOUN
cjfa-16352	41	8	criteria	criterion	NOUN
cjfa-16352	41	9	as	as	ADV
cjfa-16352	41	10	well	well	ADV
cjfa-16352	41	11	as	as	ADP
cjfa-16352	41	12	the	the	DET
cjfa-16352	41	13	methods	method	NOUN
cjfa-16352	41	14	of	of	ADP
cjfa-16352	41	15	fixed	fix	VERB
cjfa-16352	41	16	assets	asset	NOUN
cjfa-16352	41	17	evaluation	evaluation	NOUN
cjfa-16352	41	18	and	and	CCONJ
cjfa-16352	41	19	accounting	accounting	NOUN
cjfa-16352	41	20	.	.	PUNCT
cjfa-16352	42	1	international	international	ADJ
cjfa-16352	42	2	expertise	expertise	NOUN
cjfa-16352	42	3	in	in	ADP
cjfa-16352	42	4	the	the	DET
cjfa-16352	42	5	formation	formation	NOUN
cjfa-16352	42	6	of	of	ADP
cjfa-16352	42	7	accounting	accounting	NOUN
cjfa-16352	42	8	policy	policy	NOUN
cjfa-16352	42	9	is	be	AUX
cjfa-16352	42	10	reflected	reflect	VERB
cjfa-16352	42	11	in	in	ADP
cjfa-16352	42	12	the	the	DET
cjfa-16352	42	13	studies	study	NOUN
cjfa-16352	42	14	of	of	ADP
cjfa-16352	42	15	eldon	eldon	PROPN
cjfa-16352	42	16	s.	s.	PROPN
cjfa-16352	42	17	hendriksen	hendriksen	PROPN
cjfa-16352	42	18	,	,	PUNCT
cjfa-16352	42	19	michael	michael	PROPN
cjfa-16352	42	20	f.	f.	PROPN
cjfa-16352	42	21	van	van	PROPN
cjfa-16352	42	22	breda	breda	PROPN
cjfa-16352	42	23	,	,	PUNCT
cjfa-16352	42	24	belverd	belverd	PROPN
cjfa-16352	42	25	e.	e.	PROPN
cjfa-16352	42	26	needles	needles	PROPN
cjfa-16352	42	27	,	,	PUNCT
cjfa-16352	42	28	marian	marian	PROPN
cjfa-16352	42	29	powers	powers	PROPN
cjfa-16352	42	30	,	,	PUNCT
cjfa-16352	42	31	susan	susan	PROPN
cjfa-16352	42	32	v.	v.	PROPN
cjfa-16352	42	33	crosson	crosson	PROPN
cjfa-16352	42	34	(	(	PUNCT
cjfa-16352	42	35	principles	principle	NOUN
cjfa-16352	42	36	of	of	ADP
cjfa-16352	42	37	accounting	accounting	NOUN
cjfa-16352	42	38	12th	12th	PROPN
cjfa-16352	42	39	edition	edition	NOUN
cjfa-16352	42	40	,	,	PUNCT
cjfa-16352	42	41	2013	2013	NUM
cjfa-16352	42	42	)	)	PUNCT
cjfa-16352	42	43	and	and	CCONJ
cjfa-16352	42	44	many	many	ADJ
cjfa-16352	42	45	others	other	NOUN
cjfa-16352	42	46	.	.	PUNCT
cjfa-16352	43	1	julija	julija	NOUN
cjfa-16352	43	2	bojarenko12	bojarenko12	VERB
cjfa-16352	43	3	many	many	ADJ
cjfa-16352	43	4	works	work	NOUN
cjfa-16352	43	5	written	write	VERB
cjfa-16352	43	6	by	by	ADP
cjfa-16352	43	7	scientists	scientist	NOUN
cjfa-16352	43	8	and	and	CCONJ
cjfa-16352	43	9	experts	expert	NOUN
cjfa-16352	43	10	deal	deal	VERB
cjfa-16352	43	11	with	with	ADP
cjfa-16352	43	12	the	the	DET
cjfa-16352	43	13	development	development	NOUN
cjfa-16352	43	14	of	of	ADP
cjfa-16352	43	15	accounting	accounting	NOUN
cjfa-16352	43	16	policies	policy	NOUN
cjfa-16352	43	17	.	.	PUNCT
cjfa-16352	44	1	various	various	ADJ
cjfa-16352	44	2	aspects	aspect	NOUN
cjfa-16352	44	3	related	relate	VERB
cjfa-16352	44	4	to	to	ADP
cjfa-16352	44	5	the	the	DET
cjfa-16352	44	6	formation	formation	NOUN
cjfa-16352	44	7	of	of	ADP
cjfa-16352	44	8	accounting	accounting	NOUN
cjfa-16352	44	9	policy	policy	NOUN
cjfa-16352	44	10	have	have	AUX
cjfa-16352	44	11	been	be	AUX
cjfa-16352	44	12	covered	cover	VERB
cjfa-16352	44	13	in	in	ADP
cjfa-16352	44	14	the	the	DET
cjfa-16352	44	15	works	work	NOUN
cjfa-16352	44	16	by	by	ADP
cjfa-16352	44	17	:	:	PUNCT
cjfa-16352	44	18	■	■	PUNCT
cjfa-16352	44	19	latvian	latvian	ADJ
cjfa-16352	44	20	authors	author	NOUN
cjfa-16352	44	21	:	:	PUNCT
cjfa-16352	44	22	aivars	aivar	VERB
cjfa-16352	44	23	ludborzhs	ludborzhs	PROPN
cjfa-16352	44	24	(	(	PUNCT
cjfa-16352	44	25	accounting	account	VERB
cjfa-16352	44	26	for	for	ADP
cjfa-16352	44	27	fixed	fix	VERB
cjfa-16352	44	28	assets	asset	NOUN
cjfa-16352	44	29	,	,	PUNCT
cjfa-16352	44	30	2006	2006	NUM
cjfa-16352	44	31	)	)	PUNCT
cjfa-16352	44	32	,	,	PUNCT
cjfa-16352	44	33	inguna	inguna	PROPN
cjfa-16352	44	34	leibus	leibus	PROPN
cjfa-16352	44	35	(	(	PUNCT
cjfa-16352	44	36	financial	financial	ADJ
cjfa-16352	44	37	accounting	accounting	NOUN
cjfa-16352	44	38	,	,	PUNCT
cjfa-16352	44	39	2016	2016	NUM
cjfa-16352	44	40	)	)	PUNCT
cjfa-16352	44	41	,	,	PUNCT
cjfa-16352	44	42	etc	etc	X
cjfa-16352	44	43	.	.	X
cjfa-16352	44	44	;	;	PUNCT
cjfa-16352	45	1	■	■	PUNCT
cjfa-16352	45	2	russian	russian	ADJ
cjfa-16352	45	3	authors	author	NOUN
cjfa-16352	45	4	:	:	PUNCT
cjfa-16352	45	5	n.	n.	PROPN
cjfa-16352	45	6	p.	p.	PROPN
cjfa-16352	45	7	kondrakov	kondrakov	PROPN
cjfa-16352	45	8	(	(	PUNCT
cjfa-16352	45	9	accounting	accounting	NOUN
cjfa-16352	45	10	,	,	PUNCT
cjfa-16352	45	11	2013	2013	NUM
cjfa-16352	45	12	)	)	PUNCT
cjfa-16352	45	13	,	,	PUNCT
cjfa-16352	45	14	a.	a.	PROPN
cjfa-16352	45	15	d.	d.	PROPN
cjfa-16352	45	16	sheremet	sheremet	PROPN
cjfa-16352	45	17	(	(	PUNCT
cjfa-16352	45	18	analysis	analysis	NOUN
cjfa-16352	45	19	and	and	CCONJ
cjfa-16352	45	20	diagnostics	diagnostic	NOUN
cjfa-16352	45	21	of	of	ADP
cjfa-16352	45	22	financial	financial	ADJ
cjfa-16352	45	23	and	and	CCONJ
cjfa-16352	45	24	economic	economic	ADJ
cjfa-16352	45	25	activity	activity	NOUN
cjfa-16352	45	26	of	of	ADP
cjfa-16352	45	27	the	the	DET
cjfa-16352	45	28	enterprise	enterprise	NOUN
cjfa-16352	45	29	:	:	PUNCT
cjfa-16352	45	30	textbook	textbook	NOUN
cjfa-16352	45	31	,	,	PUNCT
cjfa-16352	45	32	2009	2009	NUM
cjfa-16352	45	33	)	)	PUNCT
cjfa-16352	45	34	,	,	PUNCT
cjfa-16352	45	35	etc	etc	X
cjfa-16352	45	36	.	.	X
cjfa-16352	46	1	all	all	DET
cjfa-16352	46	2	the	the	DET
cjfa-16352	46	3	authors	author	NOUN
cjfa-16352	46	4	emphasize	emphasize	VERB
cjfa-16352	46	5	the	the	DET
cjfa-16352	46	6	importance	importance	NOUN
cjfa-16352	46	7	of	of	ADP
cjfa-16352	46	8	making	make	VERB
cjfa-16352	46	9	the	the	DET
cjfa-16352	46	10	right	right	ADJ
cjfa-16352	46	11	choice	choice	NOUN
cjfa-16352	46	12	when	when	SCONJ
cjfa-16352	46	13	adopting	adopt	VERB
cjfa-16352	46	14	the	the	DET
cjfa-16352	46	15	accounting	accounting	NOUN
cjfa-16352	46	16	policy	policy	NOUN
cjfa-16352	46	17	.	.	PUNCT
cjfa-16352	47	1	however	however	ADV
cjfa-16352	47	2	,	,	PUNCT
cjfa-16352	47	3	so	so	ADV
cjfa-16352	47	4	far	far	ADV
cjfa-16352	47	5	,	,	PUNCT
cjfa-16352	47	6	its	its	PRON
cjfa-16352	47	7	impact	impact	NOUN
cjfa-16352	47	8	on	on	ADP
cjfa-16352	47	9	the	the	DET
cjfa-16352	47	10	company	company	NOUN
cjfa-16352	47	11	’s	’s	PART
cjfa-16352	47	12	financial	financial	ADJ
cjfa-16352	47	13	indicators	indicator	NOUN
cjfa-16352	47	14	or	or	CCONJ
cjfa-16352	47	15	business	business	NOUN
cjfa-16352	47	16	solutions	solution	NOUN
cjfa-16352	47	17	has	have	AUX
cjfa-16352	47	18	not	not	PART
cjfa-16352	47	19	been	be	AUX
cjfa-16352	47	20	analysed	analyse	VERB
cjfa-16352	47	21	in	in	ADP
cjfa-16352	47	22	detail	detail	NOUN
cjfa-16352	47	23	.	.	PUNCT
cjfa-16352	48	1	many	many	ADJ
cjfa-16352	48	2	methodological	methodological	ADJ
cjfa-16352	48	3	issues	issue	NOUN
cjfa-16352	48	4	have	have	AUX
cjfa-16352	48	5	not	not	PART
cjfa-16352	48	6	been	be	AUX
cjfa-16352	48	7	solved	solve	VERB
cjfa-16352	48	8	yet	yet	ADV
cjfa-16352	48	9	.	.	PUNCT
cjfa-16352	49	1	this	this	PRON
cjfa-16352	49	2	prevents	prevent	VERB
cjfa-16352	49	3	the	the	DET
cjfa-16352	49	4	creation	creation	NOUN
cjfa-16352	49	5	of	of	ADP
cjfa-16352	49	6	a	a	DET
cjfa-16352	49	7	systemic	systemic	ADJ
cjfa-16352	49	8	integrated	integrate	VERB
cjfa-16352	49	9	approach	approach	NOUN
cjfa-16352	49	10	to	to	ADP
cjfa-16352	49	11	the	the	DET
cjfa-16352	49	12	formation	formation	NOUN
cjfa-16352	49	13	of	of	ADP
cjfa-16352	49	14	the	the	DET
cjfa-16352	49	15	accounting	accounting	NOUN
cjfa-16352	49	16	policy	policy	NOUN
cjfa-16352	49	17	that	that	PRON
cjfa-16352	49	18	would	would	AUX
cjfa-16352	49	19	meet	meet	VERB
cjfa-16352	49	20	the	the	DET
cjfa-16352	49	21	demands	demand	NOUN
cjfa-16352	49	22	of	of	ADP
cjfa-16352	49	23	market	market	NOUN
cjfa-16352	49	24	economy	economy	NOUN
cjfa-16352	49	25	.	.	PUNCT
cjfa-16352	50	1	the	the	DET
cjfa-16352	50	2	association	association	NOUN
cjfa-16352	50	3	of	of	ADP
cjfa-16352	50	4	accountants	accountant	NOUN
cjfa-16352	50	5	of	of	ADP
cjfa-16352	50	6	the	the	DET
cjfa-16352	50	7	republic	republic	NOUN
cjfa-16352	50	8	of	of	ADP
cjfa-16352	50	9	latvia	latvia	PROPN
cjfa-16352	50	10	has	have	AUX
cjfa-16352	50	11	worked	work	VERB
cjfa-16352	50	12	in	in	ADP
cjfa-16352	50	13	collaboration	collaboration	NOUN
cjfa-16352	50	14	with	with	ADP
cjfa-16352	50	15	the	the	DET
cjfa-16352	50	16	ministry	ministry	PROPN
cjfa-16352	50	17	of	of	ADP
cjfa-16352	50	18	finance	finance	PROPN
cjfa-16352	50	19	to	to	PART
cjfa-16352	50	20	create	create	VERB
cjfa-16352	50	21	the	the	DET
cjfa-16352	50	22	set	set	NOUN
cjfa-16352	50	23	of	of	ADP
cjfa-16352	50	24	guidelines	guideline	NOUN
cjfa-16352	50	25	for	for	ADP
cjfa-16352	50	26	the	the	DET
cjfa-16352	50	27	management	management	NOUN
cjfa-16352	50	28	of	of	ADP
cjfa-16352	50	29	accounting	accounting	NOUN
cjfa-16352	50	30	organisation	organisation	NOUN
cjfa-16352	50	31	documents	document	NOUN
cjfa-16352	50	32	,	,	PUNCT
cjfa-16352	50	33	namely	namely	ADV
cjfa-16352	50	34	–	–	PUNCT
cjfa-16352	50	35	“	"	PUNCT
cjfa-16352	50	36	guidelines	guideline	NOUN
cjfa-16352	50	37	on	on	ADP
cjfa-16352	50	38	the	the	DET
cjfa-16352	50	39	preparation	preparation	NOUN
cjfa-16352	50	40	of	of	ADP
cjfa-16352	50	41	accounting	accounting	NOUN
cjfa-16352	50	42	organisation	organisation	NOUN
cjfa-16352	50	43	documents	document	NOUN
cjfa-16352	50	44	”	"	PUNCT
cjfa-16352	50	45	.	.	PUNCT
cjfa-16352	51	1	accounting	accounting	NOUN
cjfa-16352	51	2	policy	policy	NOUN
cjfa-16352	51	3	is	be	AUX
cjfa-16352	51	4	among	among	ADP
cjfa-16352	51	5	the	the	DET
cjfa-16352	51	6	documents	document	NOUN
cjfa-16352	51	7	described	describe	VERB
cjfa-16352	51	8	in	in	ADP
cjfa-16352	51	9	the	the	DET
cjfa-16352	51	10	guidelines	guideline	NOUN
cjfa-16352	51	11	.	.	PUNCT
cjfa-16352	52	1	the	the	DET
cjfa-16352	52	2	guidelines	guideline	NOUN
cjfa-16352	52	3	were	be	AUX
cjfa-16352	52	4	developed	develop	VERB
cjfa-16352	52	5	to	to	PART
cjfa-16352	52	6	help	help	VERB
cjfa-16352	52	7	companies	company	NOUN
cjfa-16352	52	8	produce	produce	VERB
cjfa-16352	52	9	adequate	adequate	ADJ
cjfa-16352	52	10	accounting	accounting	NOUN
cjfa-16352	52	11	documents	document	NOUN
cjfa-16352	52	12	and	and	CCONJ
cjfa-16352	52	13	facilitate	facilitate	VERB
cjfa-16352	52	14	effective	effective	ADJ
cjfa-16352	52	15	accounting	accounting	NOUN
cjfa-16352	52	16	and	and	CCONJ
cjfa-16352	52	17	preparation	preparation	NOUN
cjfa-16352	52	18	of	of	ADP
cjfa-16352	52	19	proper	proper	ADJ
cjfa-16352	52	20	financial	financial	ADJ
cjfa-16352	52	21	statements	statement	NOUN
cjfa-16352	52	22	.	.	PUNCT
cjfa-16352	53	1	this	this	DET
cjfa-16352	53	2	study	study	NOUN
cjfa-16352	53	3	is	be	AUX
cjfa-16352	53	4	intended	intend	VERB
cjfa-16352	53	5	for	for	ADP
cjfa-16352	53	6	micro	micro	NOUN
cjfa-16352	53	7	-	-	NOUN
cjfa-16352	53	8	companies	company	NOUN
cjfa-16352	53	9	and	and	CCONJ
cjfa-16352	53	10	small	small	ADJ
cjfa-16352	53	11	companies	company	NOUN
cjfa-16352	53	12	.	.	PUNCT
cjfa-16352	54	1	it	it	PRON
cjfa-16352	54	2	is	be	AUX
cjfa-16352	54	3	advisory	advisory	ADJ
cjfa-16352	54	4	rather	rather	ADV
cjfa-16352	54	5	than	than	ADP
cjfa-16352	54	6	mandatory	mandatory	ADJ
cjfa-16352	54	7	,	,	PUNCT
cjfa-16352	54	8	since	since	SCONJ
cjfa-16352	54	9	it	it	PRON
cjfa-16352	54	10	is	be	AUX
cjfa-16352	54	11	not	not	PART
cjfa-16352	54	12	a	a	DET
cjfa-16352	54	13	regulatory	regulatory	ADJ
cjfa-16352	54	14	enactment	enactment	NOUN
cjfa-16352	54	15	.	.	PUNCT
cjfa-16352	55	1	the	the	DET
cjfa-16352	55	2	study	study	NOUN
cjfa-16352	55	3	recommends	recommend	VERB
cjfa-16352	55	4	some	some	PRON
cjfa-16352	55	5	of	of	ADP
cjfa-16352	55	6	the	the	DET
cjfa-16352	55	7	indicators	indicator	NOUN
cjfa-16352	55	8	of	of	ADP
cjfa-16352	55	9	the	the	DET
cjfa-16352	55	10	variability	variability	NOUN
cjfa-16352	55	11	of	of	ADP
cjfa-16352	55	12	accounting	accounting	NOUN
cjfa-16352	55	13	policy	policy	NOUN
cjfa-16352	55	14	.	.	PUNCT
cjfa-16352	56	1	however	however	ADV
cjfa-16352	56	2	,	,	PUNCT
cjfa-16352	56	3	the	the	DET
cjfa-16352	56	4	methods	method	NOUN
cjfa-16352	56	5	of	of	ADP
cjfa-16352	56	6	selecting	select	VERB
cjfa-16352	56	7	such	such	ADJ
cjfa-16352	56	8	indicators	indicator	NOUN
cjfa-16352	56	9	are	be	AUX
cjfa-16352	56	10	not	not	PART
cjfa-16352	56	11	dealt	deal	VERB
cjfa-16352	56	12	with	with	ADP
cjfa-16352	56	13	(	(	PUNCT
cjfa-16352	56	14	the	the	DET
cjfa-16352	56	15	guidelines	guideline	NOUN
cjfa-16352	56	16	on	on	ADP
cjfa-16352	56	17	the	the	DET
cjfa-16352	56	18	preparation	preparation	NOUN
cjfa-16352	56	19	of	of	ADP
cjfa-16352	56	20	accountancy	accountancy	NOUN
cjfa-16352	56	21	documents	document	NOUN
cjfa-16352	56	22	,	,	PUNCT
cjfa-16352	56	23	2016	2016	NUM
cjfa-16352	56	24	)	)	PUNCT
cjfa-16352	56	25	.	.	PUNCT
cjfa-16352	57	1	selecting	select	VERB
cjfa-16352	57	2	fixed	fix	VERB
cjfa-16352	57	3	assets	asset	NOUN
cjfa-16352	57	4	cost	cost	NOUN
cjfa-16352	57	5	criterion	criterion	NOUN
cjfa-16352	57	6	according	accord	VERB
cjfa-16352	57	7	to	to	ADP
cjfa-16352	57	8	the	the	DET
cjfa-16352	57	9	legislation	legislation	NOUN
cjfa-16352	57	10	of	of	ADP
cjfa-16352	57	11	the	the	DET
cjfa-16352	57	12	republic	republic	NOUN
cjfa-16352	57	13	of	of	ADP
cjfa-16352	57	14	latvia	latvia	PROPN
cjfa-16352	57	15	,	,	PUNCT
cjfa-16352	57	16	each	each	DET
cjfa-16352	57	17	company	company	NOUN
cjfa-16352	57	18	is	be	AUX
cjfa-16352	57	19	free	free	ADJ
cjfa-16352	57	20	to	to	PART
cjfa-16352	57	21	choose	choose	VERB
cjfa-16352	57	22	and	and	CCONJ
cjfa-16352	57	23	specify	specify	VERB
cjfa-16352	57	24	its	its	PRON
cjfa-16352	57	25	fixed	fix	VERB
cjfa-16352	57	26	assets	asset	NOUN
cjfa-16352	57	27	cost	cost	NOUN
cjfa-16352	57	28	criterion	criterion	NOUN
cjfa-16352	57	29	in	in	ADP
cjfa-16352	57	30	its	its	PRON
cjfa-16352	57	31	accounting	accounting	NOUN
cjfa-16352	57	32	policy	policy	NOUN
cjfa-16352	57	33	(	(	PUNCT
cjfa-16352	57	34	cabinet	cabinet	NOUN
cjfa-16352	57	35	of	of	ADP
cjfa-16352	57	36	ministers	minister	NOUN
cjfa-16352	57	37	of	of	ADP
cjfa-16352	57	38	the	the	DET
cjfa-16352	57	39	republic	republic	NOUN
cjfa-16352	57	40	of	of	ADP
cjfa-16352	57	41	latvia	latvia	PROPN
cjfa-16352	57	42	)	)	PUNCT
cjfa-16352	57	43	.	.	PUNCT
cjfa-16352	58	1	legislation	legislation	NOUN
cjfa-16352	58	2	does	do	AUX
cjfa-16352	58	3	not	not	PART
cjfa-16352	58	4	provide	provide	VERB
cjfa-16352	58	5	any	any	DET
cjfa-16352	58	6	restrictions	restriction	NOUN
cjfa-16352	58	7	regarding	regard	VERB
cjfa-16352	58	8	the	the	DET
cjfa-16352	58	9	lowest	low	ADJ
cjfa-16352	58	10	or	or	CCONJ
cjfa-16352	58	11	the	the	DET
cjfa-16352	58	12	highest	high	ADJ
cjfa-16352	58	13	value	value	NOUN
cjfa-16352	58	14	of	of	ADP
cjfa-16352	58	15	this	this	DET
cjfa-16352	58	16	criterion	criterion	NOUN
cjfa-16352	58	17	.	.	PUNCT
cjfa-16352	59	1	as	as	ADP
cjfa-16352	59	2	a	a	DET
cjfa-16352	59	3	result	result	NOUN
cjfa-16352	59	4	,	,	PUNCT
cjfa-16352	59	5	there	there	PRON
cjfa-16352	59	6	are	be	VERB
cjfa-16352	59	7	significant	significant	ADJ
cjfa-16352	59	8	differences	difference	NOUN
cjfa-16352	59	9	in	in	ADP
cjfa-16352	59	10	companies	company	NOUN
cjfa-16352	59	11	’	'	PUNCT
cjfa-16352	59	12	operating	operating	NOUN
cjfa-16352	59	13	figures	figure	NOUN
cjfa-16352	59	14	.	.	PUNCT
cjfa-16352	60	1	the	the	DET
cjfa-16352	60	2	choice	choice	NOUN
cjfa-16352	60	3	of	of	ADP
cjfa-16352	60	4	asset	asset	NOUN
cjfa-16352	60	5	cost	cost	NOUN
cjfa-16352	60	6	criterion	criterion	NOUN
cjfa-16352	60	7	impacts	impact	NOUN
cjfa-16352	60	8	book	book	NOUN
cjfa-16352	60	9	value	value	NOUN
cjfa-16352	60	10	of	of	ADP
cjfa-16352	60	11	fixed	fix	VERB
cjfa-16352	60	12	assets	asset	NOUN
cjfa-16352	60	13	as	as	ADV
cjfa-16352	60	14	well	well	ADV
cjfa-16352	60	15	as	as	ADP
cjfa-16352	60	16	cost	cost	NOUN
cjfa-16352	60	17	value	value	NOUN
cjfa-16352	60	18	,	,	PUNCT
cjfa-16352	60	19	which	which	PRON
cjfa-16352	60	20	means	mean	VERB
cjfa-16352	60	21	that	that	SCONJ
cjfa-16352	60	22	it	it	PRON
cjfa-16352	60	23	affects	affect	VERB
cjfa-16352	60	24	the	the	DET
cjfa-16352	60	25	profit	profit	NOUN
cjfa-16352	60	26	of	of	ADP
cjfa-16352	60	27	the	the	DET
cjfa-16352	60	28	company	company	NOUN
cjfa-16352	60	29	.	.	PUNCT
cjfa-16352	61	1	the	the	DET
cjfa-16352	61	2	choice	choice	NOUN
cjfa-16352	61	3	variability	variability	NOUN
cjfa-16352	61	4	of	of	ADP
cjfa-16352	61	5	accounting	accounting	NOUN
cjfa-16352	61	6	policies	policy	NOUN
cjfa-16352	61	7	–	–	PUNCT
cjfa-16352	61	8	advantages	advantage	NOUN
cjfa-16352	61	9	and	and	CCONJ
cjfa-16352	61	10	disadvantages	disadvantage	NOUN
cjfa-16352	61	11	13	13	NUM
cjfa-16352	61	12	of	of	ADP
cjfa-16352	61	13	fixed	fix	VERB
cjfa-16352	61	14	assets	asset	NOUN
cjfa-16352	61	15	cost	cost	NOUN
cjfa-16352	61	16	criterion	criterion	NOUN
cjfa-16352	61	17	should	should	AUX
cjfa-16352	61	18	meet	meet	VERB
cjfa-16352	61	19	certain	certain	ADJ
cjfa-16352	61	20	qualitative	qualitative	ADJ
cjfa-16352	61	21	characteristics	characteristic	NOUN
cjfa-16352	61	22	of	of	ADP
cjfa-16352	61	23	financial	financial	ADJ
cjfa-16352	61	24	statements	statement	NOUN
cjfa-16352	61	25	,	,	PUNCT
cjfa-16352	61	26	such	such	ADJ
cjfa-16352	61	27	as	as	ADP
cjfa-16352	61	28	reliability	reliability	NOUN
cjfa-16352	61	29	,	,	PUNCT
cjfa-16352	61	30	carefulness	carefulness	NOUN
cjfa-16352	61	31	,	,	PUNCT
cjfa-16352	61	32	relevancy	relevancy	NOUN
cjfa-16352	61	33	etc	etc	X
cjfa-16352	61	34	.	.	PUNCT
cjfa-16352	62	1	the	the	DET
cjfa-16352	62	2	“	"	PUNCT
cjfa-16352	62	3	guidelines	guideline	NOUN
cjfa-16352	62	4	on	on	ADP
cjfa-16352	62	5	the	the	DET
cjfa-16352	62	6	preparation	preparation	NOUN
cjfa-16352	62	7	of	of	ADP
cjfa-16352	62	8	accountancy	accountancy	NOUN
cjfa-16352	62	9	documents	document	NOUN
cjfa-16352	62	10	”	"	PUNCT
cjfa-16352	62	11	drawn	draw	VERB
cjfa-16352	62	12	up	up	ADP
cjfa-16352	62	13	by	by	ADP
cjfa-16352	62	14	the	the	DET
cjfa-16352	62	15	association	association	NOUN
cjfa-16352	62	16	of	of	ADP
cjfa-16352	62	17	accountants	accountant	NOUN
cjfa-16352	62	18	of	of	ADP
cjfa-16352	62	19	the	the	DET
cjfa-16352	62	20	republic	republic	NOUN
cjfa-16352	62	21	of	of	ADP
cjfa-16352	62	22	latvia	latvia	PROPN
cjfa-16352	62	23	suggest	suggest	VERB
cjfa-16352	62	24	that	that	SCONJ
cjfa-16352	62	25	the	the	DET
cjfa-16352	62	26	amount	amount	NOUN
cjfa-16352	62	27	of	of	ADP
cjfa-16352	62	28	200	200	NUM
cjfa-16352	62	29	euro	euro	NOUN
cjfa-16352	62	30	should	should	AUX
cjfa-16352	62	31	be	be	AUX
cjfa-16352	62	32	adopted	adopt	VERB
cjfa-16352	62	33	as	as	ADP
cjfa-16352	62	34	fixed	fix	VERB
cjfa-16352	62	35	assets	asset	NOUN
cjfa-16352	62	36	cost	cost	NOUN
cjfa-16352	62	37	criterion	criterion	NOUN
cjfa-16352	62	38	for	for	ADP
cjfa-16352	62	39	microcompanies	microcompanie	NOUN
cjfa-16352	62	40	and	and	CCONJ
cjfa-16352	62	41	small	small	ADJ
cjfa-16352	62	42	companies	company	NOUN
cjfa-16352	62	43	.	.	PUNCT
cjfa-16352	63	1	however	however	ADV
cjfa-16352	63	2	,	,	PUNCT
cjfa-16352	63	3	criteria	criterion	NOUN
cjfa-16352	63	4	for	for	ADP
cjfa-16352	63	5	micro	micro	NOUN
cjfa-16352	63	6	-	-	NOUN
cjfa-16352	63	7	companies	company	NOUN
cjfa-16352	63	8	and	and	CCONJ
cjfa-16352	63	9	small	small	ADJ
cjfa-16352	63	10	companies	company	NOUN
cjfa-16352	63	11	differ	differ	VERB
cjfa-16352	63	12	greatly	greatly	ADV
cjfa-16352	63	13	,	,	PUNCT
cjfa-16352	63	14	which	which	PRON
cjfa-16352	63	15	can	can	AUX
cjfa-16352	63	16	be	be	AUX
cjfa-16352	63	17	seen	see	VERB
cjfa-16352	63	18	in	in	ADP
cjfa-16352	63	19	table	table	NOUN
cjfa-16352	63	20	1	1	NUM
cjfa-16352	63	21	representing	represent	VERB
cjfa-16352	63	22	the	the	DET
cjfa-16352	63	23	criteria	criterion	NOUN
cjfa-16352	63	24	of	of	ADP
cjfa-16352	63	25	all	all	DET
cjfa-16352	63	26	the	the	DET
cjfa-16352	63	27	categories	category	NOUN
cjfa-16352	63	28	of	of	ADP
cjfa-16352	63	29	companies	company	NOUN
cjfa-16352	63	30	in	in	ADP
cjfa-16352	63	31	latvia	latvia	PROPN
cjfa-16352	63	32	.	.	PUNCT
cjfa-16352	64	1	table	table	NOUN
cjfa-16352	64	2	1	1	NUM
cjfa-16352	64	3	.	.	PUNCT
cjfa-16352	65	1	categories	category	NOUN
cjfa-16352	65	2	of	of	ADP
cjfa-16352	65	3	companies	company	NOUN
cjfa-16352	65	4	according	accord	VERB
cjfa-16352	65	5	to	to	ADP
cjfa-16352	65	6	the	the	DET
cjfa-16352	65	7	law	law	NOUN
cjfa-16352	65	8	on	on	ADP
cjfa-16352	65	9	the	the	DET
cjfa-16352	65	10	annual	annual	ADJ
cjfa-16352	65	11	financial	financial	ADJ
cjfa-16352	65	12	statements	statement	NOUN
cjfa-16352	65	13	and	and	CCONJ
cjfa-16352	65	14	consolidated	consolidated	ADJ
cjfa-16352	65	15	financial	financial	ADJ
cjfa-16352	65	16	statements	statement	NOUN
cjfa-16352	65	17	criteria	criterion	NOUN
cjfa-16352	65	18	limit	limit	VERB
cjfa-16352	65	19	values	value	NOUN
cjfa-16352	65	20	micro	micro	NOUN
cjfa-16352	65	21	-	-	ADJ
cjfa-16352	65	22	company	company	ADJ
cjfa-16352	65	23	small	small	ADJ
cjfa-16352	65	24	company	company	NOUN
cjfa-16352	65	25	medium	medium	ADJ
cjfa-16352	65	26	-	-	PUNCT
cjfa-16352	65	27	sized	sized	ADJ
cjfa-16352	65	28	company	company	NOUN
cjfa-16352	65	29	large	large	ADJ
cjfa-16352	65	30	company	company	NOUN
cjfa-16352	65	31	balance	balance	NOUN
cjfa-16352	65	32	sheet	sheet	NOUN
cjfa-16352	65	33	total	total	NOUN
cjfa-16352	65	34	,	,	PUNCT
cjfa-16352	65	35	euro	euro	NOUN
cjfa-16352	65	36	350	350	NUM
cjfa-16352	65	37	000	000	NUM
cjfa-16352	65	38	4	4	NUM
cjfa-16352	65	39	000	000	NUM
cjfa-16352	65	40	000	000	NUM
cjfa-16352	65	41	20	20	NUM
cjfa-16352	65	42	000	000	NUM
cjfa-16352	65	43	000	000	NUM
cjfa-16352	65	44	20	20	NUM
cjfa-16352	65	45	000	000	NUM
cjfa-16352	65	46	000	000	NUM
cjfa-16352	65	47	net	net	ADJ
cjfa-16352	65	48	turnover	turnover	NOUN
cjfa-16352	65	49	,	,	PUNCT
cjfa-16352	65	50	euro	euro	NOUN
cjfa-16352	65	51	700	700	NUM
cjfa-16352	65	52	000	000	NUM
cjfa-16352	65	53	8	8	NUM
cjfa-16352	65	54	000	000	NUM
cjfa-16352	65	55	000	000	NUM
cjfa-16352	65	56	40	40	NUM
cjfa-16352	65	57	000	000	NUM
cjfa-16352	65	58	000	000	NUM
cjfa-16352	65	59	40	40	NUM
cjfa-16352	65	60	000	000	NUM
cjfa-16352	65	61	000	000	NUM
cjfa-16352	65	62	average	average	ADJ
cjfa-16352	65	63	number	number	NOUN
cjfa-16352	65	64	of	of	ADP
cjfa-16352	65	65	employees	employee	NOUN
cjfa-16352	65	66	during	during	ADP
cjfa-16352	65	67	the	the	DET
cjfa-16352	65	68	financial	financial	ADJ
cjfa-16352	65	69	year	year	NOUN
cjfa-16352	65	70	10	10	NUM
cjfa-16352	65	71	50	50	NUM
cjfa-16352	65	72	250	250	NUM
cjfa-16352	65	73	250	250	NUM
cjfa-16352	65	74	conditions	condition	NOUN
cjfa-16352	65	75	at	at	ADP
cjfa-16352	65	76	which	which	PRON
cjfa-16352	65	77	criteria	criterion	NOUN
cjfa-16352	65	78	are	be	AUX
cjfa-16352	65	79	exceeded	exceed	VERB
cjfa-16352	65	80	or	or	CCONJ
cjfa-16352	65	81	not	not	PART
cjfa-16352	65	82	exceeded	exceed	VERB
cjfa-16352	65	83	at	at	ADV
cjfa-16352	65	84	least	least	ADV
cjfa-16352	65	85	two	two	NUM
cjfa-16352	65	86	out	out	ADP
cjfa-16352	65	87	of	of	ADP
cjfa-16352	65	88	three	three	NUM
cjfa-16352	65	89	criteria	criterion	NOUN
cjfa-16352	65	90	are	be	AUX
cjfa-16352	65	91	not	not	PART
cjfa-16352	65	92	exceeded	exceed	VERB
cjfa-16352	65	93	on	on	ADP
cjfa-16352	65	94	the	the	DET
cjfa-16352	65	95	balance	balance	NOUN
cjfa-16352	65	96	sheet	sheet	NOUN
cjfa-16352	65	97	exceeds	exceed	VERB
cjfa-16352	65	98	two	two	NUM
cjfa-16352	65	99	out	out	ADP
cjfa-16352	65	100	of	of	ADP
cjfa-16352	65	101	three	three	NUM
cjfa-16352	65	102	mediumsized	mediumsized	ADJ
cjfa-16352	65	103	companies	company	NOUN
cjfa-16352	65	104	’	'	PUNCT
cjfa-16352	65	105	thresholds	threshold	VERB
cjfa-16352	65	106	s	s	PART
cjfa-16352	65	107	o	o	NOUN
cjfa-16352	65	108	u	u	NOUN
cjfa-16352	65	109	r	r	NOUN
cjfa-16352	65	110	c	c	NOUN
cjfa-16352	65	111	e	e	NOUN
cjfa-16352	65	112	:	:	PUNCT
cjfa-16352	65	113	own	own	ADJ
cjfa-16352	65	114	study	study	NOUN
cjfa-16352	65	115	based	base	VERB
cjfa-16352	65	116	on	on	ADP
cjfa-16352	65	117	:	:	PUNCT
cjfa-16352	65	118	the	the	DET
cjfa-16352	65	119	law	law	NOUN
cjfa-16352	65	120	on	on	ADP
cjfa-16352	65	121	the	the	DET
cjfa-16352	65	122	annual	annual	ADJ
cjfa-16352	65	123	financial	financial	ADJ
cjfa-16352	65	124	statements	statement	NOUN
cjfa-16352	65	125	and	and	CCONJ
cjfa-16352	65	126	consolidated	consolidated	ADJ
cjfa-16352	65	127	financial	financial	ADJ
cjfa-16352	65	128	statements	statement	NOUN
cjfa-16352	65	129	.	.	PUNCT
cjfa-16352	66	1	accordingly	accordingly	ADV
cjfa-16352	66	2	,	,	PUNCT
cjfa-16352	66	3	to	to	PART
cjfa-16352	66	4	ensure	ensure	VERB
cjfa-16352	66	5	comparability	comparability	NOUN
cjfa-16352	66	6	of	of	ADP
cjfa-16352	66	7	financial	financial	ADJ
cjfa-16352	66	8	information	information	NOUN
cjfa-16352	66	9	,	,	PUNCT
cjfa-16352	66	10	it	it	PRON
cjfa-16352	66	11	is	be	AUX
cjfa-16352	66	12	necessary	necessary	ADJ
cjfa-16352	66	13	to	to	PART
cjfa-16352	66	14	justify	justify	VERB
cjfa-16352	66	15	the	the	DET
cjfa-16352	66	16	choice	choice	NOUN
cjfa-16352	66	17	of	of	ADP
cjfa-16352	66	18	accounting	accounting	NOUN
cjfa-16352	66	19	policy	policy	NOUN
cjfa-16352	66	20	.	.	PUNCT
cjfa-16352	67	1	the	the	DET
cjfa-16352	67	2	methodological	methodological	ADJ
cjfa-16352	67	3	choice	choice	NOUN
cjfa-16352	67	4	of	of	ADP
cjfa-16352	67	5	asset	asset	NOUN
cjfa-16352	67	6	value	value	NOUN
cjfa-16352	67	7	criterion	criterion	NOUN
cjfa-16352	67	8	could	could	AUX
cjfa-16352	67	9	be	be	AUX
cjfa-16352	67	10	based	base	VERB
cjfa-16352	67	11	on	on	ADP
cjfa-16352	67	12	materiality	materiality	NOUN
cjfa-16352	67	13	criterion	criterion	NOUN
cjfa-16352	67	14	.	.	PUNCT
cjfa-16352	68	1	either	either	CCONJ
cjfa-16352	68	2	annual	annual	ADJ
cjfa-16352	68	3	average	average	ADJ
cjfa-16352	68	4	net	net	ADJ
cjfa-16352	68	5	book	book	NOUN
cjfa-16352	68	6	value	value	NOUN
cjfa-16352	68	7	of	of	ADP
cjfa-16352	68	8	assets	asset	NOUN
cjfa-16352	68	9	or	or	CCONJ
cjfa-16352	68	10	gross	gross	ADJ
cjfa-16352	68	11	assets	asset	NOUN
cjfa-16352	68	12	could	could	AUX
cjfa-16352	68	13	be	be	AUX
cjfa-16352	68	14	used	use	VERB
cjfa-16352	68	15	as	as	ADP
cjfa-16352	68	16	the	the	DET
cjfa-16352	68	17	reference	reference	NOUN
cjfa-16352	68	18	index	index	NOUN
cjfa-16352	68	19	for	for	ADP
cjfa-16352	68	20	materiality	materiality	NOUN
cjfa-16352	68	21	criterion	criterion	NOUN
cjfa-16352	68	22	.	.	PUNCT
cjfa-16352	69	1	selecting	select	VERB
cjfa-16352	69	2	the	the	DET
cjfa-16352	69	3	method	method	NOUN
cjfa-16352	69	4	of	of	ADP
cjfa-16352	69	5	depreciation	depreciation	NOUN
cjfa-16352	69	6	for	for	ADP
cjfa-16352	69	7	the	the	DET
cjfa-16352	69	8	certain	certain	ADJ
cjfa-16352	69	9	category	category	NOUN
cjfa-16352	69	10	of	of	ADP
cjfa-16352	69	11	fixed	fix	VERB
cjfa-16352	69	12	assets	asset	NOUN
cjfa-16352	69	13	according	accord	VERB
cjfa-16352	69	14	to	to	ADP
cjfa-16352	69	15	local	local	ADJ
cjfa-16352	69	16	legislation	legislation	NOUN
cjfa-16352	69	17	,	,	PUNCT
cjfa-16352	69	18	there	there	PRON
cjfa-16352	69	19	are	be	VERB
cjfa-16352	69	20	three	three	NUM
cjfa-16352	69	21	methods	method	NOUN
cjfa-16352	69	22	of	of	ADP
cjfa-16352	69	23	calculating	calculate	VERB
cjfa-16352	69	24	depreciation	depreciation	NOUN
cjfa-16352	69	25	of	of	ADP
cjfa-16352	69	26	fixed	fix	VERB
cjfa-16352	69	27	assets	asset	NOUN
cjfa-16352	69	28	,	,	PUNCT
cjfa-16352	69	29	namely	namely	ADV
cjfa-16352	69	30	:	:	PUNCT
cjfa-16352	69	31	■	■	PUNCT
cjfa-16352	69	32	straight	straight	ADJ
cjfa-16352	69	33	line	line	NOUN
cjfa-16352	69	34	method	method	NOUN
cjfa-16352	69	35	;	;	PUNCT
cjfa-16352	69	36	■	■	PUNCT
cjfa-16352	69	37	degression	degression	NOUN
cjfa-16352	69	38	(	(	PUNCT
cjfa-16352	69	39	accelerated	accelerated	ADJ
cjfa-16352	69	40	)	)	PUNCT
cjfa-16352	69	41	method	method	NOUN
cjfa-16352	69	42	;	;	PUNCT
cjfa-16352	69	43	julija	julija	NOUN
cjfa-16352	69	44	bojarenko14	bojarenko14	NOUN
cjfa-16352	69	45	■	■	PUNCT
cjfa-16352	69	46	methods	method	NOUN
cjfa-16352	69	47	depending	depend	VERB
cjfa-16352	69	48	on	on	ADP
cjfa-16352	69	49	how	how	SCONJ
cjfa-16352	69	50	heavily	heavily	ADV
cjfa-16352	69	51	the	the	DET
cjfa-16352	69	52	asset	asset	NOUN
cjfa-16352	69	53	is	be	AUX
cjfa-16352	69	54	used	use	VERB
cjfa-16352	69	55	(	(	PUNCT
cjfa-16352	69	56	cabinet	cabinet	NOUN
cjfa-16352	69	57	of	of	ADP
cjfa-16352	69	58	ministers	minister	NOUN
cjfa-16352	69	59	of	of	ADP
cjfa-16352	69	60	the	the	DET
cjfa-16352	69	61	republic	republic	NOUN
cjfa-16352	69	62	of	of	ADP
cjfa-16352	69	63	latvia	latvia	PROPN
cjfa-16352	69	64	)	)	PUNCT
cjfa-16352	69	65	.	.	PUNCT
cjfa-16352	70	1	the	the	DET
cjfa-16352	70	2	choice	choice	NOUN
cjfa-16352	70	3	of	of	ADP
cjfa-16352	70	4	any	any	PRON
cjfa-16352	70	5	of	of	ADP
cjfa-16352	70	6	the	the	DET
cjfa-16352	70	7	above	above	ADV
cjfa-16352	70	8	-	-	PUNCT
cjfa-16352	70	9	mentioned	mention	VERB
cjfa-16352	70	10	methods	method	NOUN
cjfa-16352	70	11	is	be	AUX
cjfa-16352	70	12	bound	bind	VERB
cjfa-16352	70	13	to	to	PART
cjfa-16352	70	14	affect	affect	VERB
cjfa-16352	70	15	the	the	DET
cjfa-16352	70	16	book	book	NOUN
cjfa-16352	70	17	value	value	NOUN
cjfa-16352	70	18	of	of	ADP
cjfa-16352	70	19	assets	asset	NOUN
cjfa-16352	70	20	and	and	CCONJ
cjfa-16352	70	21	cost	cost	NOUN
cjfa-16352	70	22	value	value	NOUN
cjfa-16352	70	23	,	,	PUNCT
cjfa-16352	70	24	which	which	PRON
cjfa-16352	70	25	,	,	PUNCT
cjfa-16352	70	26	in	in	ADP
cjfa-16352	70	27	its	its	PRON
cjfa-16352	70	28	turn	turn	NOUN
cjfa-16352	70	29	,	,	PUNCT
cjfa-16352	70	30	will	will	AUX
cjfa-16352	70	31	affect	affect	VERB
cjfa-16352	70	32	the	the	DET
cjfa-16352	70	33	profit	profit	NOUN
cjfa-16352	70	34	.	.	PUNCT
cjfa-16352	71	1	a	a	DET
cjfa-16352	71	2	different	different	ADJ
cjfa-16352	71	3	method	method	NOUN
cjfa-16352	71	4	of	of	ADP
cjfa-16352	71	5	calculating	calculate	VERB
cjfa-16352	71	6	depreciation	depreciation	NOUN
cjfa-16352	71	7	can	can	AUX
cjfa-16352	71	8	be	be	AUX
cjfa-16352	71	9	applied	apply	VERB
cjfa-16352	71	10	for	for	ADP
cjfa-16352	71	11	each	each	DET
cjfa-16352	71	12	category	category	NOUN
cjfa-16352	71	13	of	of	ADP
cjfa-16352	71	14	fixed	fix	VERB
cjfa-16352	71	15	assets	asset	NOUN
cjfa-16352	71	16	.	.	PUNCT
cjfa-16352	72	1	a	a	DET
cjfa-16352	72	2	category	category	NOUN
cjfa-16352	72	3	of	of	ADP
cjfa-16352	72	4	fixed	fix	VERB
cjfa-16352	72	5	assets	asset	NOUN
cjfa-16352	72	6	is	be	AUX
cjfa-16352	72	7	a	a	DET
cjfa-16352	72	8	group	group	NOUN
cjfa-16352	72	9	of	of	ADP
cjfa-16352	72	10	similar	similar	ADJ
cjfa-16352	72	11	assets	asset	NOUN
cjfa-16352	72	12	which	which	PRON
cjfa-16352	72	13	are	be	AUX
cjfa-16352	72	14	used	use	VERB
cjfa-16352	72	15	by	by	ADP
cjfa-16352	72	16	the	the	DET
cjfa-16352	72	17	company	company	NOUN
cjfa-16352	72	18	for	for	ADP
cjfa-16352	72	19	similar	similar	ADJ
cjfa-16352	72	20	purposes	purpose	NOUN
cjfa-16352	72	21	.	.	PUNCT
cjfa-16352	73	1	such	such	ADJ
cjfa-16352	73	2	categories	category	NOUN
cjfa-16352	73	3	are	be	AUX
cjfa-16352	73	4	determined	determine	VERB
cjfa-16352	73	5	by	by	ADP
cjfa-16352	73	6	companies	company	NOUN
cjfa-16352	73	7	at	at	ADP
cjfa-16352	73	8	their	their	PRON
cjfa-16352	73	9	own	own	ADJ
cjfa-16352	73	10	discretion	discretion	NOUN
cjfa-16352	73	11	.	.	PUNCT
cjfa-16352	74	1	however	however	ADV
cjfa-16352	74	2	,	,	PUNCT
cjfa-16352	74	3	local	local	ADJ
cjfa-16352	74	4	legislation	legislation	NOUN
cjfa-16352	74	5	does	do	AUX
cjfa-16352	74	6	not	not	PART
cjfa-16352	74	7	provide	provide	VERB
cjfa-16352	74	8	any	any	DET
cjfa-16352	74	9	recommendations	recommendation	NOUN
cjfa-16352	74	10	regarding	regard	VERB
cjfa-16352	74	11	the	the	DET
cjfa-16352	74	12	application	application	NOUN
cjfa-16352	74	13	of	of	ADP
cjfa-16352	74	14	one	one	NUM
cjfa-16352	74	15	or	or	CCONJ
cjfa-16352	74	16	the	the	DET
cjfa-16352	74	17	other	other	ADJ
cjfa-16352	74	18	method	method	NOUN
cjfa-16352	74	19	for	for	ADP
cjfa-16352	74	20	certain	certain	ADJ
cjfa-16352	74	21	categories	category	NOUN
cjfa-16352	74	22	of	of	ADP
cjfa-16352	74	23	fixed	fix	VERB
cjfa-16352	74	24	assets	asset	NOUN
cjfa-16352	74	25	.	.	PUNCT
cjfa-16352	75	1	therefore	therefore	ADV
cjfa-16352	75	2	,	,	PUNCT
cjfa-16352	75	3	accounting	accounting	NOUN
cjfa-16352	75	4	policy	policy	NOUN
cjfa-16352	75	5	of	of	ADP
cjfa-16352	75	6	each	each	DET
cjfa-16352	75	7	company	company	NOUN
cjfa-16352	75	8	should	should	AUX
cjfa-16352	75	9	prove	prove	VERB
cjfa-16352	75	10	the	the	DET
cjfa-16352	75	11	choice	choice	NOUN
cjfa-16352	75	12	of	of	ADP
cjfa-16352	75	13	the	the	DET
cjfa-16352	75	14	method	method	NOUN
cjfa-16352	75	15	of	of	ADP
cjfa-16352	75	16	calculating	calculate	VERB
cjfa-16352	75	17	depreciation	depreciation	NOUN
cjfa-16352	75	18	on	on	ADP
cjfa-16352	75	19	certain	certain	ADJ
cjfa-16352	75	20	categories	category	NOUN
cjfa-16352	75	21	of	of	ADP
cjfa-16352	75	22	fixed	fix	VERB
cjfa-16352	75	23	assets	asset	NOUN
cjfa-16352	75	24	.	.	PUNCT
cjfa-16352	76	1	the	the	DET
cjfa-16352	76	2	methods	method	NOUN
cjfa-16352	76	3	applied	apply	VERB
cjfa-16352	76	4	for	for	ADP
cjfa-16352	76	5	calculating	calculate	VERB
cjfa-16352	76	6	depreciation	depreciation	NOUN
cjfa-16352	76	7	on	on	ADP
cjfa-16352	76	8	a	a	DET
cjfa-16352	76	9	certain	certain	ADJ
cjfa-16352	76	10	category	category	NOUN
cjfa-16352	76	11	of	of	ADP
cjfa-16352	76	12	assets	asset	NOUN
cjfa-16352	76	13	should	should	AUX
cjfa-16352	76	14	be	be	AUX
cjfa-16352	76	15	based	base	VERB
cjfa-16352	76	16	on	on	ADP
cjfa-16352	76	17	the	the	DET
cjfa-16352	76	18	expected	expect	VERB
cjfa-16352	76	19	economic	economic	ADJ
cjfa-16352	76	20	benefit	benefit	NOUN
cjfa-16352	76	21	resulting	result	VERB
cjfa-16352	76	22	from	from	ADP
cjfa-16352	76	23	the	the	DET
cjfa-16352	76	24	use	use	NOUN
cjfa-16352	76	25	of	of	ADP
cjfa-16352	76	26	such	such	ADJ
cjfa-16352	76	27	assets	asset	NOUN
cjfa-16352	76	28	during	during	ADP
cjfa-16352	76	29	their	their	PRON
cjfa-16352	76	30	service	service	NOUN
cjfa-16352	76	31	life	life	NOUN
cjfa-16352	76	32	.	.	PUNCT
cjfa-16352	77	1	straight	straight	ADJ
cjfa-16352	77	2	line	line	NOUN
cjfa-16352	77	3	method	method	NOUN
cjfa-16352	77	4	corresponds	correspond	VERB
cjfa-16352	77	5	with	with	ADP
cjfa-16352	77	6	a	a	DET
cjfa-16352	77	7	forecast	forecast	NOUN
cjfa-16352	77	8	of	of	ADP
cjfa-16352	77	9	a	a	DET
cjfa-16352	77	10	steady	steady	ADJ
cjfa-16352	77	11	incoming	incoming	NOUN
cjfa-16352	77	12	of	of	ADP
cjfa-16352	77	13	economic	economic	ADJ
cjfa-16352	77	14	benefit	benefit	NOUN
cjfa-16352	77	15	or	or	CCONJ
cjfa-16352	77	16	steady	steady	ADJ
cjfa-16352	77	17	usefulness	usefulness	NOUN
cjfa-16352	77	18	of	of	ADP
cjfa-16352	77	19	the	the	DET
cjfa-16352	77	20	item	item	NOUN
cjfa-16352	77	21	in	in	ADP
cjfa-16352	77	22	question	question	NOUN
cjfa-16352	77	23	.	.	PUNCT
cjfa-16352	78	1	degression	degression	NOUN
cjfa-16352	78	2	(	(	PUNCT
cjfa-16352	78	3	accelerated	accelerated	ADJ
cjfa-16352	78	4	)	)	PUNCT
cjfa-16352	78	5	method	method	NOUN
cjfa-16352	78	6	is	be	AUX
cjfa-16352	78	7	in	in	ADP
cjfa-16352	78	8	line	line	NOUN
cjfa-16352	78	9	with	with	ADP
cjfa-16352	78	10	a	a	DET
cjfa-16352	78	11	forecast	forecast	NOUN
cjfa-16352	78	12	of	of	ADP
cjfa-16352	78	13	a	a	DET
cjfa-16352	78	14	more	more	ADV
cjfa-16352	78	15	intensive	intensive	ADJ
cjfa-16352	78	16	incoming	incoming	NOUN
cjfa-16352	78	17	of	of	ADP
cjfa-16352	78	18	economic	economic	ADJ
cjfa-16352	78	19	benefit	benefit	NOUN
cjfa-16352	78	20	during	during	ADP
cjfa-16352	78	21	the	the	DET
cjfa-16352	78	22	first	first	ADJ
cjfa-16352	78	23	years	year	NOUN
cjfa-16352	78	24	of	of	ADP
cjfa-16352	78	25	use	use	NOUN
cjfa-16352	78	26	and	and	CCONJ
cjfa-16352	78	27	a	a	DET
cjfa-16352	78	28	less	less	ADV
cjfa-16352	78	29	intensive	intensive	ADJ
cjfa-16352	78	30	one	one	NUM
cjfa-16352	78	31	in	in	ADP
cjfa-16352	78	32	subsequent	subsequent	ADJ
cjfa-16352	78	33	years	year	NOUN
cjfa-16352	78	34	.	.	PUNCT
cjfa-16352	79	1	however	however	ADV
cjfa-16352	79	2	,	,	PUNCT
cjfa-16352	79	3	methods	method	NOUN
cjfa-16352	79	4	refering	refer	VERB
cjfa-16352	79	5	to	to	ADP
cjfa-16352	79	6	the	the	DET
cjfa-16352	79	7	intensity	intensity	NOUN
cjfa-16352	79	8	of	of	ADP
cjfa-16352	79	9	use	use	NOUN
cjfa-16352	79	10	of	of	ADP
cjfa-16352	79	11	a	a	DET
cjfa-16352	79	12	depreciable	depreciable	ADJ
cjfa-16352	79	13	asset	asset	NOUN
cjfa-16352	79	14	,	,	PUNCT
cjfa-16352	79	15	are	be	AUX
cjfa-16352	79	16	applicable	applicable	ADJ
cjfa-16352	79	17	in	in	ADP
cjfa-16352	79	18	the	the	DET
cjfa-16352	79	19	cases	case	NOUN
cjfa-16352	79	20	where	where	SCONJ
cjfa-16352	79	21	the	the	DET
cjfa-16352	79	22	incoming	incoming	ADJ
cjfa-16352	79	23	economic	economic	ADJ
cjfa-16352	79	24	benefit	benefit	NOUN
cjfa-16352	79	25	is	be	AUX
cjfa-16352	79	26	directly	directly	ADV
cjfa-16352	79	27	dependent	dependent	ADJ
cjfa-16352	79	28	on	on	ADP
cjfa-16352	79	29	the	the	DET
cjfa-16352	79	30	intensity	intensity	NOUN
cjfa-16352	79	31	of	of	ADP
cjfa-16352	79	32	wear	wear	NOUN
cjfa-16352	79	33	and	and	CCONJ
cjfa-16352	79	34	tear	tear	NOUN
cjfa-16352	79	35	of	of	ADP
cjfa-16352	79	36	the	the	DET
cjfa-16352	79	37	mentioned	mention	VERB
cjfa-16352	79	38	fixed	fix	VERB
cjfa-16352	79	39	asset	asset	NOUN
cjfa-16352	79	40	in	in	ADP
cjfa-16352	79	41	the	the	DET
cjfa-16352	79	42	company	company	NOUN
cjfa-16352	79	43	’s	’s	PART
cjfa-16352	79	44	economic	economic	ADJ
cjfa-16352	79	45	activities	activity	NOUN
cjfa-16352	79	46	.	.	PUNCT
cjfa-16352	80	1	local	local	ADJ
cjfa-16352	80	2	companies	company	NOUN
cjfa-16352	80	3	tend	tend	VERB
cjfa-16352	80	4	to	to	PART
cjfa-16352	80	5	use	use	VERB
cjfa-16352	80	6	straight	straight	ADJ
cjfa-16352	80	7	line	line	NOUN
cjfa-16352	80	8	method	method	NOUN
cjfa-16352	80	9	for	for	ADP
cjfa-16352	80	10	all	all	DET
cjfa-16352	80	11	categories	category	NOUN
cjfa-16352	80	12	of	of	ADP
cjfa-16352	80	13	fixed	fix	VERB
cjfa-16352	80	14	assets	asset	NOUN
cjfa-16352	80	15	,	,	PUNCT
cjfa-16352	80	16	irrespective	irrespective	ADV
cjfa-16352	80	17	of	of	ADP
cjfa-16352	80	18	distribution	distribution	NOUN
cjfa-16352	80	19	of	of	ADP
cjfa-16352	80	20	the	the	DET
cjfa-16352	80	21	economic	economic	ADJ
cjfa-16352	80	22	benefit	benefit	NOUN
cjfa-16352	80	23	during	during	ADP
cjfa-16352	80	24	the	the	DET
cjfa-16352	80	25	wear	wear	NOUN
cjfa-16352	80	26	and	and	CCONJ
cjfa-16352	80	27	tear	tear	NOUN
cjfa-16352	80	28	of	of	ADP
cjfa-16352	80	29	this	this	PRON
cjfa-16352	80	30	or	or	CCONJ
cjfa-16352	80	31	that	that	DET
cjfa-16352	80	32	category	category	NOUN
cjfa-16352	80	33	of	of	ADP
cjfa-16352	80	34	depreciable	depreciable	ADJ
cjfa-16352	80	35	assets	asset	NOUN
cjfa-16352	80	36	.	.	PUNCT
cjfa-16352	81	1	the	the	DET
cjfa-16352	81	2	straight	straight	ADJ
cjfa-16352	81	3	-	-	PUNCT
cjfa-16352	81	4	line	line	NOUN
cjfa-16352	81	5	method	method	NOUN
cjfa-16352	81	6	is	be	AUX
cjfa-16352	81	7	more	more	ADV
cjfa-16352	81	8	often	often	ADV
cjfa-16352	81	9	used	use	VERB
cjfa-16352	81	10	because	because	SCONJ
cjfa-16352	81	11	of	of	ADP
cjfa-16352	81	12	its	its	PRON
cjfa-16352	81	13	simplicity	simplicity	NOUN
cjfa-16352	81	14	.	.	PUNCT
cjfa-16352	82	1	however	however	ADV
cjfa-16352	82	2	,	,	PUNCT
cjfa-16352	82	3	this	this	DET
cjfa-16352	82	4	approach	approach	NOUN
cjfa-16352	82	5	fails	fail	VERB
cjfa-16352	82	6	to	to	PART
cjfa-16352	82	7	provide	provide	VERB
cjfa-16352	82	8	adequate	adequate	ADJ
cjfa-16352	82	9	information	information	NOUN
cjfa-16352	82	10	about	about	ADP
cjfa-16352	82	11	a	a	DET
cjfa-16352	82	12	company	company	NOUN
cjfa-16352	82	13	’s	’s	PART
cjfa-16352	82	14	financial	financial	ADJ
cjfa-16352	82	15	status	status	NOUN
cjfa-16352	82	16	.	.	PUNCT
cjfa-16352	83	1	accounting	accounting	NOUN
cjfa-16352	83	2	policy	policy	NOUN
cjfa-16352	83	3	should	should	AUX
cjfa-16352	83	4	give	give	VERB
cjfa-16352	83	5	reasons	reason	NOUN
cjfa-16352	83	6	for	for	ADP
cjfa-16352	83	7	the	the	DET
cjfa-16352	83	8	choice	choice	NOUN
cjfa-16352	83	9	of	of	ADP
cjfa-16352	83	10	the	the	DET
cjfa-16352	83	11	method	method	NOUN
cjfa-16352	83	12	applied	apply	VERB
cjfa-16352	83	13	for	for	ADP
cjfa-16352	83	14	calculating	calculate	VERB
cjfa-16352	83	15	depreciation	depreciation	NOUN
cjfa-16352	83	16	,	,	PUNCT
cjfa-16352	83	17	which	which	PRON
cjfa-16352	83	18	should	should	AUX
cjfa-16352	83	19	be	be	AUX
cjfa-16352	83	20	based	base	VERB
cjfa-16352	83	21	on	on	ADP
cjfa-16352	83	22	the	the	DET
cjfa-16352	83	23	expected	expect	VERB
cjfa-16352	83	24	incoming	incoming	ADJ
cjfa-16352	83	25	economic	economic	ADJ
cjfa-16352	83	26	benefit	benefit	NOUN
cjfa-16352	83	27	because	because	SCONJ
cjfa-16352	83	28	of	of	ADP
cjfa-16352	83	29	fixed	fix	VERB
cjfa-16352	83	30	asset	asset	NOUN
cjfa-16352	83	31	utilization	utilization	NOUN
cjfa-16352	83	32	.	.	PUNCT
cjfa-16352	84	1	selecting	select	VERB
cjfa-16352	84	2	the	the	DET
cjfa-16352	84	3	criterion	criterion	NOUN
cjfa-16352	84	4	for	for	ADP
cjfa-16352	84	5	disposal	disposal	NOUN
cjfa-16352	84	6	value	value	NOUN
cjfa-16352	84	7	materiality	materiality	NOUN
cjfa-16352	84	8	according	accord	VERB
cjfa-16352	84	9	to	to	ADP
cjfa-16352	84	10	the	the	DET
cjfa-16352	84	11	legislation	legislation	NOUN
cjfa-16352	84	12	of	of	ADP
cjfa-16352	84	13	the	the	DET
cjfa-16352	84	14	republic	republic	NOUN
cjfa-16352	84	15	of	of	ADP
cjfa-16352	84	16	latvia	latvia	PROPN
cjfa-16352	84	17	,	,	PUNCT
cjfa-16352	84	18	salvage	salvage	NOUN
cjfa-16352	84	19	value	value	NOUN
cjfa-16352	84	20	is	be	AUX
cjfa-16352	84	21	an	an	DET
cjfa-16352	84	22	estimated	estimate	VERB
cjfa-16352	84	23	amount	amount	NOUN
cjfa-16352	84	24	that	that	PRON
cjfa-16352	84	25	is	be	AUX
cjfa-16352	84	26	expected	expect	VERB
cjfa-16352	84	27	to	to	PART
cjfa-16352	84	28	be	be	AUX
cjfa-16352	84	29	received	receive	VERB
cjfa-16352	84	30	upon	upon	SCONJ
cjfa-16352	84	31	the	the	DET
cjfa-16352	84	32	sale	sale	NOUN
cjfa-16352	84	33	of	of	ADP
cjfa-16352	84	34	a	a	DET
cjfa-16352	84	35	fixed	fix	VERB
cjfa-16352	84	36	asset	asset	NOUN
cjfa-16352	84	37	at	at	ADP
cjfa-16352	84	38	the	the	DET
cjfa-16352	84	39	end	end	NOUN
cjfa-16352	84	40	of	of	ADP
cjfa-16352	84	41	the	the	DET
cjfa-16352	84	42	recovery	recovery	NOUN
cjfa-16352	84	43	period	period	NOUN
cjfa-16352	84	44	,	,	PUNCT
cjfa-16352	84	45	disposal	disposal	NOUN
cjfa-16352	84	46	charges	charge	NOUN
cjfa-16352	84	47	deducted	deduct	VERB
cjfa-16352	84	48	.	.	PUNCT
cjfa-16352	85	1	therefore	therefore	ADV
cjfa-16352	85	2	,	,	PUNCT
cjfa-16352	85	3	if	if	SCONJ
cjfa-16352	85	4	the	the	DET
cjfa-16352	85	5	sal	sal	PROPN
cjfa-16352	85	6	variability	variability	NOUN
cjfa-16352	85	7	of	of	ADP
cjfa-16352	85	8	accounting	accounting	NOUN
cjfa-16352	85	9	policies	policy	NOUN
cjfa-16352	85	10	–	–	PUNCT
cjfa-16352	85	11	advantages	advantage	NOUN
cjfa-16352	85	12	and	and	CCONJ
cjfa-16352	85	13	disadvantages	disadvantage	VERB
cjfa-16352	85	14	15	15	NUM
cjfa-16352	85	15	vage	vage	NOUN
cjfa-16352	85	16	value	value	NOUN
cjfa-16352	85	17	of	of	ADP
cjfa-16352	85	18	a	a	DET
cjfa-16352	85	19	fixed	fix	VERB
cjfa-16352	85	20	asset	asset	NOUN
cjfa-16352	85	21	is	be	AUX
cjfa-16352	85	22	insignificant	insignificant	ADJ
cjfa-16352	85	23	,	,	PUNCT
cjfa-16352	85	24	it	it	PRON
cjfa-16352	85	25	is	be	AUX
cjfa-16352	85	26	not	not	PART
cjfa-16352	85	27	recognized	recognize	VERB
cjfa-16352	85	28	when	when	SCONJ
cjfa-16352	85	29	the	the	DET
cjfa-16352	85	30	asset	asset	NOUN
cjfa-16352	85	31	’s	’s	PART
cjfa-16352	85	32	loss	loss	NOUN
cjfa-16352	85	33	of	of	ADP
cjfa-16352	85	34	value	value	NOUN
cjfa-16352	85	35	is	be	AUX
cjfa-16352	85	36	recorded	record	VERB
cjfa-16352	85	37	(	(	PUNCT
cjfa-16352	85	38	cabinet	cabinet	NOUN
cjfa-16352	85	39	of	of	ADP
cjfa-16352	85	40	ministers	minister	NOUN
cjfa-16352	85	41	of	of	ADP
cjfa-16352	85	42	the	the	DET
cjfa-16352	85	43	republic	republic	NOUN
cjfa-16352	85	44	of	of	ADP
cjfa-16352	85	45	latvia	latvia	PROPN
cjfa-16352	85	46	)	)	PUNCT
cjfa-16352	85	47	.	.	PUNCT
cjfa-16352	86	1	salvage	salvage	NOUN
cjfa-16352	86	2	value	value	NOUN
cjfa-16352	86	3	of	of	ADP
cjfa-16352	86	4	a	a	DET
cjfa-16352	86	5	fixed	fix	VERB
cjfa-16352	86	6	asset	asset	NOUN
cjfa-16352	86	7	affects	affect	VERB
cjfa-16352	86	8	calculation	calculation	NOUN
cjfa-16352	86	9	of	of	ADP
cjfa-16352	86	10	depreciation	depreciation	NOUN
cjfa-16352	86	11	,	,	PUNCT
cjfa-16352	86	12	since	since	SCONJ
cjfa-16352	86	13	it	it	PRON
cjfa-16352	86	14	is	be	AUX
cjfa-16352	86	15	involved	involve	VERB
cjfa-16352	86	16	in	in	ADP
cjfa-16352	86	17	the	the	DET
cjfa-16352	86	18	calculation	calculation	NOUN
cjfa-16352	86	19	of	of	ADP
cjfa-16352	86	20	depreciated	depreciate	VERB
cjfa-16352	86	21	value	value	NOUN
cjfa-16352	86	22	,	,	PUNCT
cjfa-16352	86	23	which	which	PRON
cjfa-16352	86	24	impacts	impact	VERB
cjfa-16352	86	25	net	net	ADJ
cjfa-16352	86	26	book	book	NOUN
cjfa-16352	86	27	value	value	NOUN
cjfa-16352	86	28	of	of	ADP
cjfa-16352	86	29	assets	asset	NOUN
cjfa-16352	86	30	as	as	ADV
cjfa-16352	86	31	well	well	ADV
cjfa-16352	86	32	as	as	ADP
cjfa-16352	86	33	cost	cost	NOUN
cjfa-16352	86	34	value	value	NOUN
cjfa-16352	86	35	.	.	PUNCT
cjfa-16352	87	1	consequently	consequently	ADV
cjfa-16352	87	2	,	,	PUNCT
cjfa-16352	87	3	profit	profit	NOUN
cjfa-16352	87	4	is	be	AUX
cjfa-16352	87	5	affected	affect	VERB
cjfa-16352	87	6	.	.	PUNCT
cjfa-16352	88	1	there	there	PRON
cjfa-16352	88	2	are	be	VERB
cjfa-16352	88	3	no	no	DET
cjfa-16352	88	4	guidelines	guideline	NOUN
cjfa-16352	88	5	in	in	ADP
cjfa-16352	88	6	the	the	DET
cjfa-16352	88	7	regulatory	regulatory	ADJ
cjfa-16352	88	8	enactments	enactment	NOUN
cjfa-16352	88	9	of	of	ADP
cjfa-16352	88	10	the	the	DET
cjfa-16352	88	11	republic	republic	NOUN
cjfa-16352	88	12	of	of	ADP
cjfa-16352	88	13	latvia	latvia	PROPN
cjfa-16352	88	14	on	on	ADP
cjfa-16352	88	15	how	how	SCONJ
cjfa-16352	88	16	to	to	PART
cjfa-16352	88	17	determine	determine	VERB
cjfa-16352	88	18	materiality	materiality	NOUN
cjfa-16352	88	19	of	of	ADP
cjfa-16352	88	20	salvage	salvage	NOUN
cjfa-16352	88	21	value	value	NOUN
cjfa-16352	88	22	of	of	ADP
cjfa-16352	88	23	a	a	DET
cjfa-16352	88	24	fixed	fix	VERB
cjfa-16352	88	25	asset	asset	NOUN
cjfa-16352	88	26	.	.	PUNCT
cjfa-16352	89	1	therefore	therefore	ADV
cjfa-16352	89	2	,	,	PUNCT
cjfa-16352	89	3	each	each	DET
cjfa-16352	89	4	company	company	NOUN
cjfa-16352	89	5	should	should	AUX
cjfa-16352	89	6	determine	determine	VERB
cjfa-16352	89	7	materiality	materiality	NOUN
cjfa-16352	89	8	criteria	criterion	NOUN
cjfa-16352	89	9	at	at	ADP
cjfa-16352	89	10	its	its	PRON
cjfa-16352	89	11	own	own	ADJ
cjfa-16352	89	12	discretion	discretion	NOUN
cjfa-16352	89	13	and	and	CCONJ
cjfa-16352	89	14	to	to	PART
cjfa-16352	89	15	reflect	reflect	VERB
cjfa-16352	89	16	it	it	PRON
cjfa-16352	89	17	in	in	ADP
cjfa-16352	89	18	its	its	PRON
cjfa-16352	89	19	accounting	accounting	NOUN
cjfa-16352	89	20	policy	policy	NOUN
cjfa-16352	89	21	.	.	PUNCT
cjfa-16352	90	1	purchase	purchase	NOUN
cjfa-16352	90	2	costs	cost	NOUN
cjfa-16352	90	3	or	or	CCONJ
cjfa-16352	90	4	production	production	NOUN
cjfa-16352	90	5	costs	cost	NOUN
cjfa-16352	90	6	of	of	ADP
cjfa-16352	90	7	a	a	DET
cjfa-16352	90	8	specific	specific	ADJ
cjfa-16352	90	9	fixed	fix	VERB
cjfa-16352	90	10	asset	asset	NOUN
cjfa-16352	90	11	item	item	NOUN
cjfa-16352	90	12	could	could	AUX
cjfa-16352	90	13	be	be	AUX
cjfa-16352	90	14	used	use	VERB
cjfa-16352	90	15	as	as	ADP
cjfa-16352	90	16	a	a	DET
cjfa-16352	90	17	reference	reference	NOUN
cjfa-16352	90	18	index	index	NOUN
cjfa-16352	90	19	to	to	PART
cjfa-16352	90	20	determine	determine	VERB
cjfa-16352	90	21	the	the	DET
cjfa-16352	90	22	criterion	criterion	NOUN
cjfa-16352	90	23	of	of	ADP
cjfa-16352	90	24	salvage	salvage	NOUN
cjfa-16352	90	25	value	value	NOUN
cjfa-16352	90	26	materiality	materiality	NOUN
cjfa-16352	90	27	.	.	PUNCT
cjfa-16352	91	1	the	the	DET
cjfa-16352	91	2	method	method	NOUN
cjfa-16352	91	3	of	of	ADP
cjfa-16352	91	4	selecting	select	VERB
cjfa-16352	91	5	the	the	DET
cjfa-16352	91	6	criterion	criterion	NOUN
cjfa-16352	91	7	of	of	ADP
cjfa-16352	91	8	salvage	salvage	NOUN
cjfa-16352	91	9	value	value	NOUN
cjfa-16352	91	10	materiality	materiality	NOUN
cjfa-16352	91	11	could	could	AUX
cjfa-16352	91	12	be	be	AUX
cjfa-16352	91	13	based	base	VERB
cjfa-16352	91	14	on	on	ADP
cjfa-16352	91	15	the	the	DET
cjfa-16352	91	16	proportion	proportion	NOUN
cjfa-16352	91	17	of	of	ADP
cjfa-16352	91	18	salvage	salvage	NOUN
cjfa-16352	91	19	value	value	NOUN
cjfa-16352	91	20	in	in	ADP
cjfa-16352	91	21	the	the	DET
cjfa-16352	91	22	total	total	ADJ
cjfa-16352	91	23	purchase	purchase	NOUN
cjfa-16352	91	24	costs	cost	NOUN
cjfa-16352	91	25	or	or	CCONJ
cjfa-16352	91	26	production	production	NOUN
cjfa-16352	91	27	costs	cost	NOUN
cjfa-16352	91	28	of	of	ADP
cjfa-16352	91	29	this	this	DET
cjfa-16352	91	30	item	item	NOUN
cjfa-16352	91	31	of	of	ADP
cjfa-16352	91	32	fixed	fix	VERB
cjfa-16352	91	33	assets	asset	NOUN
cjfa-16352	91	34	.	.	PUNCT
cjfa-16352	92	1	evaluation	evaluation	NOUN
cjfa-16352	92	2	of	of	ADP
cjfa-16352	92	3	fixed	fix	VERB
cjfa-16352	92	4	assets	asset	NOUN
cjfa-16352	92	5	according	accord	VERB
cjfa-16352	92	6	either	either	CCONJ
cjfa-16352	92	7	to	to	PART
cjfa-16352	92	8	total	total	VERB
cjfa-16352	92	9	cost	cost	NOUN
cjfa-16352	92	10	,	,	PUNCT
cjfa-16352	92	11	including	include	VERB
cjfa-16352	92	12	both	both	CCONJ
cjfa-16352	92	13	direct	direct	ADJ
cjfa-16352	92	14	and	and	CCONJ
cjfa-16352	92	15	indirect	indirect	ADJ
cjfa-16352	92	16	costs	cost	NOUN
cjfa-16352	92	17	,	,	PUNCT
cjfa-16352	92	18	or	or	CCONJ
cjfa-16352	92	19	to	to	PART
cjfa-16352	92	20	direct	direct	VERB
cjfa-16352	92	21	production	production	NOUN
cjfa-16352	92	22	cost	cost	NOUN
cjfa-16352	92	23	only	only	ADV
cjfa-16352	92	24	approach	approach	NOUN
cjfa-16352	92	25	to	to	ADP
cjfa-16352	92	26	the	the	DET
cjfa-16352	92	27	evaluation	evaluation	NOUN
cjfa-16352	92	28	of	of	ADP
cjfa-16352	92	29	all	all	DET
cjfa-16352	92	30	the	the	DET
cjfa-16352	92	31	balance	balance	NOUN
cjfa-16352	92	32	sheet	sheet	NOUN
cjfa-16352	92	33	items	item	NOUN
cjfa-16352	92	34	as	as	ADV
cjfa-16352	92	35	well	well	ADV
cjfa-16352	92	36	as	as	ADP
cjfa-16352	92	37	profit	profit	NOUN
cjfa-16352	92	38	and	and	CCONJ
cjfa-16352	92	39	loss	loss	NOUN
cjfa-16352	92	40	calculation	calculation	NOUN
cjfa-16352	92	41	is	be	AUX
cjfa-16352	92	42	regulated	regulate	VERB
cjfa-16352	92	43	by	by	ADP
cjfa-16352	92	44	the	the	DET
cjfa-16352	92	45	law	law	NOUN
cjfa-16352	92	46	on	on	ADP
cjfa-16352	92	47	annual	annual	ADJ
cjfa-16352	92	48	financial	financial	ADJ
cjfa-16352	92	49	statements	statement	NOUN
cjfa-16352	92	50	and	and	CCONJ
cjfa-16352	92	51	consolidated	consolidated	ADJ
cjfa-16352	92	52	financial	financial	ADJ
cjfa-16352	92	53	statements	statement	NOUN
cjfa-16352	92	54	.	.	PUNCT
cjfa-16352	93	1	according	accord	VERB
cjfa-16352	93	2	this	this	DET
cjfa-16352	93	3	law	law	NOUN
cjfa-16352	93	4	,	,	PUNCT
cjfa-16352	93	5	evaluation	evaluation	NOUN
cjfa-16352	93	6	should	should	AUX
cjfa-16352	93	7	be	be	AUX
cjfa-16352	93	8	based	base	VERB
cjfa-16352	93	9	on	on	ADP
cjfa-16352	93	10	either	either	PRON
cjfa-16352	93	11	purchase	purchase	NOUN
cjfa-16352	93	12	costs	cost	NOUN
cjfa-16352	93	13	or	or	CCONJ
cjfa-16352	93	14	production	production	NOUN
cjfa-16352	93	15	costs	cost	NOUN
cjfa-16352	93	16	.	.	PUNCT
cjfa-16352	94	1	according	accord	VERB
cjfa-16352	94	2	to	to	ADP
cjfa-16352	94	3	the	the	DET
cjfa-16352	94	4	national	national	ADJ
cjfa-16352	94	5	legislation	legislation	NOUN
cjfa-16352	94	6	:	:	PUNCT
cjfa-16352	94	7	■	■	PUNCT
cjfa-16352	94	8	purchase	purchase	NOUN
cjfa-16352	94	9	costs	cost	NOUN
cjfa-16352	94	10	comprise	comprise	VERB
cjfa-16352	94	11	direct	direct	ADJ
cjfa-16352	94	12	costs	cost	NOUN
cjfa-16352	94	13	(	(	PUNCT
cjfa-16352	94	14	purchasing	purchase	VERB
cjfa-16352	94	15	price	price	NOUN
cjfa-16352	94	16	of	of	ADP
cjfa-16352	94	17	goods	good	NOUN
cjfa-16352	94	18	or	or	CCONJ
cjfa-16352	94	19	services	service	NOUN
cjfa-16352	94	20	)	)	PUNCT
cjfa-16352	94	21	and	and	CCONJ
cjfa-16352	94	22	additional	additional	ADJ
cjfa-16352	94	23	(	(	PUNCT
cjfa-16352	94	24	indirect	indirect	ADJ
cjfa-16352	94	25	)	)	PUNCT
cjfa-16352	94	26	costs	cost	NOUN
cjfa-16352	94	27	,	,	PUNCT
cjfa-16352	94	28	related	relate	VERB
cjfa-16352	94	29	to	to	ADP
cjfa-16352	94	30	the	the	DET
cjfa-16352	94	31	purchase	purchase	NOUN
cjfa-16352	94	32	;	;	PUNCT
cjfa-16352	94	33	■	■	PUNCT
cjfa-16352	94	34	production	production	NOUN
cjfa-16352	94	35	costs	cost	NOUN
cjfa-16352	94	36	comprise	comprise	VERB
cjfa-16352	94	37	direct	direct	ADJ
cjfa-16352	94	38	costs	cost	NOUN
cjfa-16352	94	39	(	(	PUNCT
cjfa-16352	94	40	costs	cost	NOUN
cjfa-16352	94	41	related	relate	VERB
cjfa-16352	94	42	to	to	ADP
cjfa-16352	94	43	the	the	DET
cjfa-16352	94	44	purchase	purchase	NOUN
cjfa-16352	94	45	of	of	ADP
cjfa-16352	94	46	raw	raw	ADJ
cjfa-16352	94	47	materials	material	NOUN
cjfa-16352	94	48	,	,	PUNCT
cjfa-16352	94	49	basic	basic	ADJ
cjfa-16352	94	50	materials	material	NOUN
cjfa-16352	94	51	and	and	CCONJ
cjfa-16352	94	52	ancillaries	ancillarie	NOUN
cjfa-16352	94	53	,	,	PUNCT
cjfa-16352	94	54	as	as	ADV
cjfa-16352	94	55	well	well	ADV
cjfa-16352	94	56	as	as	ADP
cjfa-16352	94	57	other	other	ADJ
cjfa-16352	94	58	direct	direct	ADJ
cjfa-16352	94	59	costs	cost	NOUN
cjfa-16352	94	60	related	relate	VERB
cjfa-16352	94	61	to	to	ADP
cjfa-16352	94	62	the	the	DET
cjfa-16352	94	63	production	production	NOUN
cjfa-16352	94	64	of	of	ADP
cjfa-16352	94	65	the	the	DET
cjfa-16352	94	66	relevant	relevant	ADJ
cjfa-16352	94	67	item	item	NOUN
cjfa-16352	94	68	)	)	PUNCT
cjfa-16352	94	69	,	,	PUNCT
cjfa-16352	94	70	and	and	CCONJ
cjfa-16352	94	71	possible	possible	ADJ
cjfa-16352	94	72	overhead	overhead	ADJ
cjfa-16352	94	73	/	/	SYM
cjfa-16352	94	74	indirect	indirect	ADJ
cjfa-16352	94	75	costs	cost	NOUN
cjfa-16352	94	76	,	,	PUNCT
cjfa-16352	94	77	related	relate	VERB
cjfa-16352	94	78	to	to	ADP
cjfa-16352	94	79	producing	produce	VERB
cjfa-16352	94	80	of	of	ADP
cjfa-16352	94	81	the	the	DET
cjfa-16352	94	82	item	item	NOUN
cjfa-16352	94	83	(	(	PUNCT
cjfa-16352	94	84	the	the	DET
cjfa-16352	94	85	law	law	NOUN
cjfa-16352	94	86	on	on	ADP
cjfa-16352	94	87	the	the	DET
cjfa-16352	94	88	annual	annual	ADJ
cjfa-16352	94	89	financial	financial	ADJ
cjfa-16352	94	90	statements	statement	NOUN
cjfa-16352	94	91	and	and	CCONJ
cjfa-16352	94	92	consolidated	consolidated	ADJ
cjfa-16352	94	93	financial	financial	ADJ
cjfa-16352	94	94	statements	statement	NOUN
cjfa-16352	94	95	,	,	PUNCT
cjfa-16352	94	96	2015	2015	NUM
cjfa-16352	94	97	)	)	PUNCT
cjfa-16352	94	98	.	.	PUNCT
cjfa-16352	95	1	thus	thus	ADV
cjfa-16352	95	2	,	,	PUNCT
cjfa-16352	95	3	in	in	ADP
cjfa-16352	95	4	accordance	accordance	NOUN
cjfa-16352	95	5	with	with	ADP
cjfa-16352	95	6	the	the	DET
cjfa-16352	95	7	legislation	legislation	NOUN
cjfa-16352	95	8	of	of	ADP
cjfa-16352	95	9	the	the	DET
cjfa-16352	95	10	republic	republic	NOUN
cjfa-16352	95	11	of	of	ADP
cjfa-16352	95	12	latvia	latvia	PROPN
cjfa-16352	95	13	,	,	PUNCT
cjfa-16352	95	14	it	it	PRON
cjfa-16352	95	15	is	be	AUX
cjfa-16352	95	16	up	up	ADP
cjfa-16352	95	17	to	to	ADP
cjfa-16352	95	18	the	the	DET
cjfa-16352	95	19	company	company	NOUN
cjfa-16352	95	20	to	to	PART
cjfa-16352	95	21	decide	decide	VERB
cjfa-16352	95	22	whether	whether	SCONJ
cjfa-16352	95	23	indirect	indirect	ADJ
cjfa-16352	95	24	costs	cost	NOUN
cjfa-16352	95	25	should	should	AUX
cjfa-16352	95	26	be	be	AUX
cjfa-16352	95	27	included	include	VERB
cjfa-16352	95	28	in	in	ADP
cjfa-16352	95	29	the	the	DET
cjfa-16352	95	30	total	total	ADJ
cjfa-16352	95	31	cost	cost	NOUN
cjfa-16352	95	32	of	of	ADP
cjfa-16352	95	33	its	its	PRON
cjfa-16352	95	34	fixed	fix	VERB
cjfa-16352	95	35	assets	asset	NOUN
cjfa-16352	95	36	.	.	PUNCT
cjfa-16352	96	1	if	if	SCONJ
cjfa-16352	96	2	indirect	indirect	ADJ
cjfa-16352	96	3	costs	cost	NOUN
cjfa-16352	96	4	are	be	AUX
cjfa-16352	96	5	included	include	VERB
cjfa-16352	96	6	,	,	PUNCT
cjfa-16352	96	7	fully	fully	ADV
cjfa-16352	96	8	or	or	CCONJ
cjfa-16352	96	9	partly	partly	ADV
cjfa-16352	96	10	,	,	PUNCT
cjfa-16352	96	11	in	in	ADP
cjfa-16352	96	12	the	the	DET
cjfa-16352	96	13	production	production	NOUN
cjfa-16352	96	14	costs	cost	NOUN
cjfa-16352	96	15	,	,	PUNCT
cjfa-16352	96	16	this	this	PRON
cjfa-16352	96	17	will	will	AUX
cjfa-16352	96	18	result	result	VERB
cjfa-16352	96	19	in	in	ADP
cjfa-16352	96	20	the	the	DET
cjfa-16352	96	21	increase	increase	NOUN
cjfa-16352	96	22	of	of	ADP
cjfa-16352	96	23	fixed	fix	VERB
cjfa-16352	96	24	asset	asset	NOUN
cjfa-16352	96	25	initial	initial	ADJ
cjfa-16352	96	26	book	book	NOUN
cjfa-16352	96	27	value	value	NOUN
cjfa-16352	96	28	.	.	PUNCT
cjfa-16352	97	1	it	it	PRON
cjfa-16352	97	2	is	be	AUX
cjfa-16352	97	3	only	only	ADV
cjfa-16352	97	4	when	when	SCONJ
cjfa-16352	97	5	dejulija	dejulija	PROPN
cjfa-16352	97	6	bojarenko16	bojarenko16	PROPN
cjfa-16352	97	7	preciation	preciation	NOUN
cjfa-16352	97	8	is	be	AUX
cjfa-16352	97	9	calculated	calculate	VERB
cjfa-16352	97	10	or	or	CCONJ
cjfa-16352	97	11	the	the	DET
cjfa-16352	97	12	asset	asset	NOUN
cjfa-16352	97	13	is	be	AUX
cjfa-16352	97	14	written	write	VERB
cjfa-16352	97	15	off	off	ADP
cjfa-16352	97	16	,	,	PUNCT
cjfa-16352	97	17	indirect	indirect	ADJ
cjfa-16352	97	18	costs	cost	NOUN
cjfa-16352	97	19	will	will	AUX
cjfa-16352	97	20	be	be	AUX
cjfa-16352	97	21	shown	show	VERB
cjfa-16352	97	22	in	in	ADP
cjfa-16352	97	23	profit	profit	NOUN
cjfa-16352	97	24	or	or	CCONJ
cjfa-16352	97	25	loss	loss	NOUN
cjfa-16352	97	26	statement	statement	NOUN
cjfa-16352	97	27	and	and	CCONJ
cjfa-16352	97	28	will	will	AUX
cjfa-16352	97	29	result	result	VERB
cjfa-16352	97	30	in	in	ADP
cjfa-16352	97	31	a	a	DET
cjfa-16352	97	32	lower	low	ADJ
cjfa-16352	97	33	profit	profit	NOUN
cjfa-16352	97	34	.	.	PUNCT
cjfa-16352	98	1	if	if	SCONJ
cjfa-16352	98	2	,	,	PUNCT
cjfa-16352	98	3	on	on	ADP
cjfa-16352	98	4	the	the	DET
cjfa-16352	98	5	other	other	ADJ
cjfa-16352	98	6	hand	hand	NOUN
cjfa-16352	98	7	,	,	PUNCT
cjfa-16352	98	8	indirect	indirect	ADJ
cjfa-16352	98	9	costs	cost	NOUN
cjfa-16352	98	10	are	be	AUX
cjfa-16352	98	11	not	not	PART
cjfa-16352	98	12	included	include	VERB
cjfa-16352	98	13	in	in	ADP
cjfa-16352	98	14	the	the	DET
cjfa-16352	98	15	production	production	NOUN
cjfa-16352	98	16	costs	cost	NOUN
cjfa-16352	98	17	,	,	PUNCT
cjfa-16352	98	18	profit	profit	NOUN
cjfa-16352	98	19	decrease	decrease	NOUN
cjfa-16352	98	20	will	will	AUX
cjfa-16352	98	21	occur	occur	VERB
cjfa-16352	98	22	immediately	immediately	ADV
cjfa-16352	98	23	,	,	PUNCT
cjfa-16352	98	24	because	because	SCONJ
cjfa-16352	98	25	they	they	PRON
cjfa-16352	98	26	will	will	AUX
cjfa-16352	98	27	be	be	AUX
cjfa-16352	98	28	shown	show	VERB
cjfa-16352	98	29	in	in	ADP
cjfa-16352	98	30	profit	profit	NOUN
cjfa-16352	98	31	or	or	CCONJ
cjfa-16352	98	32	loss	loss	NOUN
cjfa-16352	98	33	calculation	calculation	NOUN
cjfa-16352	98	34	of	of	ADP
cjfa-16352	98	35	the	the	DET
cjfa-16352	98	36	year	year	NOUN
cjfa-16352	98	37	when	when	SCONJ
cjfa-16352	98	38	they	they	PRON
cjfa-16352	98	39	were	be	AUX
cjfa-16352	98	40	incurred	incur	VERB
cjfa-16352	98	41	.	.	PUNCT
cjfa-16352	99	1	the	the	DET
cjfa-16352	99	2	method	method	NOUN
cjfa-16352	99	3	for	for	ADP
cjfa-16352	99	4	the	the	DET
cjfa-16352	99	5	choice	choice	NOUN
cjfa-16352	99	6	of	of	ADP
cjfa-16352	99	7	asset	asset	NOUN
cjfa-16352	99	8	evaluation	evaluation	NOUN
cjfa-16352	99	9	according	accord	VERB
cjfa-16352	99	10	either	either	CCONJ
cjfa-16352	99	11	to	to	ADP
cjfa-16352	99	12	the	the	DET
cjfa-16352	99	13	total	total	ADJ
cjfa-16352	99	14	cost	cost	NOUN
cjfa-16352	99	15	,	,	PUNCT
cjfa-16352	99	16	including	include	VERB
cjfa-16352	99	17	both	both	CCONJ
cjfa-16352	99	18	direct	direct	ADJ
cjfa-16352	99	19	and	and	CCONJ
cjfa-16352	99	20	indirect	indirect	ADJ
cjfa-16352	99	21	costs	cost	NOUN
cjfa-16352	99	22	,	,	PUNCT
cjfa-16352	99	23	or	or	CCONJ
cjfa-16352	99	24	to	to	PART
cjfa-16352	99	25	direct	direct	VERB
cjfa-16352	99	26	costs	cost	NOUN
cjfa-16352	99	27	only	only	ADV
cjfa-16352	99	28	,	,	PUNCT
cjfa-16352	99	29	should	should	AUX
cjfa-16352	99	30	be	be	AUX
cjfa-16352	99	31	based	base	VERB
cjfa-16352	99	32	on	on	ADP
cjfa-16352	99	33	revenue	revenue	NOUN
cjfa-16352	99	34	and	and	CCONJ
cjfa-16352	99	35	expenditure	expenditure	NOUN
cjfa-16352	99	36	reconciliation	reconciliation	NOUN
cjfa-16352	99	37	by	by	ADP
cjfa-16352	99	38	financial	financial	ADJ
cjfa-16352	99	39	reference	reference	NOUN
cjfa-16352	99	40	periods	period	NOUN
cjfa-16352	99	41	(	(	PUNCT
cjfa-16352	99	42	the	the	DET
cjfa-16352	99	43	law	law	NOUN
cjfa-16352	99	44	on	on	ADP
cjfa-16352	99	45	the	the	DET
cjfa-16352	99	46	annual	annual	ADJ
cjfa-16352	99	47	financial	financial	ADJ
cjfa-16352	99	48	statements	statement	NOUN
cjfa-16352	99	49	and	and	CCONJ
cjfa-16352	99	50	consolidated	consolidated	ADJ
cjfa-16352	99	51	financial	financial	ADJ
cjfa-16352	99	52	statements	statement	NOUN
cjfa-16352	99	53	,	,	PUNCT
cjfa-16352	99	54	2015	2015	NUM
cjfa-16352	99	55	)	)	PUNCT
cjfa-16352	99	56	.	.	PUNCT
cjfa-16352	100	1	all	all	DET
cjfa-16352	100	2	the	the	DET
cjfa-16352	100	3	costs	cost	NOUN
cjfa-16352	100	4	,	,	PUNCT
cjfa-16352	100	5	both	both	CCONJ
cjfa-16352	100	6	direct	direct	ADJ
cjfa-16352	100	7	and	and	CCONJ
cjfa-16352	100	8	indirect	indirect	ADJ
cjfa-16352	100	9	,	,	PUNCT
cjfa-16352	100	10	are	be	AUX
cjfa-16352	100	11	related	relate	VERB
cjfa-16352	100	12	to	to	ADP
cjfa-16352	100	13	the	the	DET
cjfa-16352	100	14	production	production	NOUN
cjfa-16352	100	15	of	of	ADP
cjfa-16352	100	16	the	the	DET
cjfa-16352	100	17	fixed	fix	VERB
cjfa-16352	100	18	asset	asset	NOUN
cjfa-16352	100	19	,	,	PUNCT
cjfa-16352	100	20	which	which	PRON
cjfa-16352	100	21	means	mean	VERB
cjfa-16352	100	22	that	that	SCONJ
cjfa-16352	100	23	they	they	PRON
cjfa-16352	100	24	will	will	AUX
cjfa-16352	100	25	contribute	contribute	VERB
cjfa-16352	100	26	to	to	ADP
cjfa-16352	100	27	obtaining	obtain	VERB
cjfa-16352	100	28	an	an	DET
cjfa-16352	100	29	economic	economic	ADJ
cjfa-16352	100	30	benefit	benefit	NOUN
cjfa-16352	100	31	due	due	ADP
cjfa-16352	100	32	to	to	ADP
cjfa-16352	100	33	the	the	DET
cjfa-16352	100	34	use	use	NOUN
cjfa-16352	100	35	of	of	ADP
cjfa-16352	100	36	the	the	DET
cjfa-16352	100	37	fixed	fix	VERB
cjfa-16352	100	38	asset	asset	NOUN
cjfa-16352	100	39	.	.	PUNCT
cjfa-16352	101	1	however	however	ADV
cjfa-16352	101	2	,	,	PUNCT
cjfa-16352	101	3	if	if	SCONJ
cjfa-16352	101	4	indirect	indirect	ADJ
cjfa-16352	101	5	costs	cost	NOUN
cjfa-16352	101	6	are	be	AUX
cjfa-16352	101	7	insignificant	insignificant	ADJ
cjfa-16352	101	8	and	and	CCONJ
cjfa-16352	101	9	can	can	AUX
cjfa-16352	101	10	not	not	PART
cjfa-16352	101	11	be	be	AUX
cjfa-16352	101	12	divided	divide	VERB
cjfa-16352	101	13	among	among	ADP
cjfa-16352	101	14	the	the	DET
cjfa-16352	101	15	assets	asset	NOUN
cjfa-16352	101	16	that	that	PRON
cjfa-16352	101	17	have	have	AUX
cjfa-16352	101	18	been	be	AUX
cjfa-16352	101	19	created	create	VERB
cjfa-16352	101	20	,	,	PUNCT
cjfa-16352	101	21	because	because	SCONJ
cjfa-16352	101	22	such	such	ADJ
cjfa-16352	101	23	division	division	NOUN
cjfa-16352	101	24	would	would	AUX
cjfa-16352	101	25	be	be	AUX
cjfa-16352	101	26	too	too	ADV
cjfa-16352	101	27	costly	costly	ADJ
cjfa-16352	101	28	,	,	PUNCT
cjfa-16352	101	29	it	it	PRON
cjfa-16352	101	30	does	do	AUX
cjfa-16352	101	31	not	not	PART
cjfa-16352	101	32	seem	seem	VERB
cjfa-16352	101	33	appropriate	appropriate	ADJ
cjfa-16352	101	34	to	to	PART
cjfa-16352	101	35	increase	increase	VERB
cjfa-16352	101	36	asset	asset	NOUN
cjfa-16352	101	37	value	value	NOUN
cjfa-16352	101	38	by	by	ADP
cjfa-16352	101	39	their	their	PRON
cjfa-16352	101	40	amount	amount	NOUN
cjfa-16352	101	41	.	.	PUNCT
cjfa-16352	102	1	it	it	PRON
cjfa-16352	102	2	would	would	AUX
cjfa-16352	102	3	be	be	AUX
cjfa-16352	102	4	worthwhile	worthwhile	ADJ
cjfa-16352	102	5	to	to	PART
cjfa-16352	102	6	use	use	VERB
cjfa-16352	102	7	direct	direct	ADJ
cjfa-16352	102	8	costs	cost	NOUN
cjfa-16352	102	9	as	as	ADP
cjfa-16352	102	10	the	the	DET
cjfa-16352	102	11	reference	reference	NOUN
cjfa-16352	102	12	index	index	NOUN
cjfa-16352	102	13	for	for	ADP
cjfa-16352	102	14	determining	determine	VERB
cjfa-16352	102	15	the	the	DET
cjfa-16352	102	16	materiality	materiality	NOUN
cjfa-16352	102	17	of	of	ADP
cjfa-16352	102	18	indirect	indirect	ADJ
cjfa-16352	102	19	costs	cost	NOUN
cjfa-16352	102	20	.	.	PUNCT
cjfa-16352	103	1	methods	method	NOUN
cjfa-16352	103	2	determining	determine	VERB
cjfa-16352	103	3	indirect	indirect	ADJ
cjfa-16352	103	4	costs	cost	NOUN
cjfa-16352	103	5	should	should	AUX
cjfa-16352	103	6	be	be	AUX
cjfa-16352	103	7	based	base	VERB
cjfa-16352	103	8	on	on	ADP
cjfa-16352	103	9	the	the	DET
cjfa-16352	103	10	proportion	proportion	NOUN
cjfa-16352	103	11	of	of	ADP
cjfa-16352	103	12	indirect	indirect	ADJ
cjfa-16352	103	13	costs	cost	NOUN
cjfa-16352	103	14	in	in	ADP
cjfa-16352	103	15	the	the	DET
cjfa-16352	103	16	amount	amount	NOUN
cjfa-16352	103	17	of	of	ADP
cjfa-16352	103	18	total	total	ADJ
cjfa-16352	103	19	direct	direct	ADJ
cjfa-16352	103	20	costs	cost	NOUN
cjfa-16352	103	21	.	.	PUNCT
cjfa-16352	104	1	methods	method	NOUN
cjfa-16352	104	2	of	of	ADP
cjfa-16352	104	3	accounting	account	VERB
cjfa-16352	104	4	for	for	ADP
cjfa-16352	104	5	fixed	fix	VERB
cjfa-16352	104	6	assets	asset	NOUN
cjfa-16352	104	7	–	–	PUNCT
cjfa-16352	104	8	cost	cost	NOUN
cjfa-16352	104	9	model	model	NOUN
cjfa-16352	104	10	or	or	CCONJ
cjfa-16352	104	11	revaluation	revaluation	NOUN
cjfa-16352	104	12	model	model	NOUN
cjfa-16352	104	13	there	there	PRON
cjfa-16352	104	14	are	be	VERB
cjfa-16352	104	15	provisions	provision	NOUN
cjfa-16352	104	16	in	in	ADP
cjfa-16352	104	17	the	the	DET
cjfa-16352	104	18	legislation	legislation	NOUN
cjfa-16352	104	19	of	of	ADP
cjfa-16352	104	20	latvia	latvia	PROPN
cjfa-16352	104	21	allowing	allow	VERB
cjfa-16352	104	22	companies	company	NOUN
cjfa-16352	104	23	to	to	PART
cjfa-16352	104	24	apply	apply	VERB
cjfa-16352	104	25	revaluation	revaluation	NOUN
cjfa-16352	104	26	model	model	NOUN
cjfa-16352	104	27	in	in	ADP
cjfa-16352	104	28	the	the	DET
cjfa-16352	104	29	accounting	accounting	NOUN
cjfa-16352	104	30	for	for	ADP
cjfa-16352	104	31	fixed	fix	VERB
cjfa-16352	104	32	assets	asset	NOUN
cjfa-16352	104	33	if	if	SCONJ
cjfa-16352	104	34	the	the	DET
cjfa-16352	104	35	true	true	ADJ
cjfa-16352	104	36	value	value	NOUN
cjfa-16352	104	37	of	of	ADP
cjfa-16352	104	38	a	a	DET
cjfa-16352	104	39	fixed	fix	VERB
cjfa-16352	104	40	asset	asset	NOUN
cjfa-16352	104	41	is	be	AUX
cjfa-16352	104	42	significantly	significantly	ADV
cjfa-16352	104	43	higher	high	ADJ
cjfa-16352	104	44	than	than	ADP
cjfa-16352	104	45	its	its	PRON
cjfa-16352	104	46	initial	initial	ADJ
cjfa-16352	104	47	book	book	NOUN
cjfa-16352	104	48	value	value	NOUN
cjfa-16352	104	49	or	or	CCONJ
cjfa-16352	104	50	its	its	PRON
cjfa-16352	104	51	assessed	assessed	ADJ
cjfa-16352	104	52	value	value	NOUN
cjfa-16352	104	53	in	in	ADP
cjfa-16352	104	54	the	the	DET
cjfa-16352	104	55	financial	financial	ADJ
cjfa-16352	104	56	statement	statement	NOUN
cjfa-16352	104	57	of	of	ADP
cjfa-16352	104	58	the	the	DET
cjfa-16352	104	59	previous	previous	ADJ
cjfa-16352	104	60	year	year	NOUN
cjfa-16352	104	61	,	,	PUNCT
cjfa-16352	104	62	and	and	CCONJ
cjfa-16352	104	63	if	if	SCONJ
cjfa-16352	104	64	such	such	ADJ
cjfa-16352	104	65	increased	increase	VERB
cjfa-16352	104	66	value	value	NOUN
cjfa-16352	104	67	is	be	AUX
cjfa-16352	104	68	expected	expect	VERB
cjfa-16352	104	69	to	to	PART
cjfa-16352	104	70	be	be	AUX
cjfa-16352	104	71	long	long	ADV
cjfa-16352	104	72	-	-	PUNCT
cjfa-16352	104	73	lasting	last	VERB
cjfa-16352	104	74	(	(	PUNCT
cjfa-16352	104	75	)	)	PUNCT
cjfa-16352	104	76	.	.	PUNCT
cjfa-16352	105	1	revaluation	revaluation	NOUN
cjfa-16352	105	2	model	model	NOUN
cjfa-16352	105	3	can	can	AUX
cjfa-16352	105	4	only	only	ADV
cjfa-16352	105	5	be	be	AUX
cjfa-16352	105	6	applied	apply	VERB
cjfa-16352	105	7	within	within	ADP
cjfa-16352	105	8	the	the	DET
cjfa-16352	105	9	framework	framework	NOUN
cjfa-16352	105	10	of	of	ADP
cjfa-16352	105	11	the	the	DET
cjfa-16352	105	12	whole	whole	ADJ
cjfa-16352	105	13	fixed	fix	VERB
cjfa-16352	105	14	asset	asset	NOUN
cjfa-16352	105	15	group	group	NOUN
cjfa-16352	105	16	to	to	PART
cjfa-16352	105	17	which	which	PRON
cjfa-16352	105	18	the	the	DET
cjfa-16352	105	19	asset	asset	NOUN
cjfa-16352	105	20	in	in	ADP
cjfa-16352	105	21	question	question	NOUN
cjfa-16352	105	22	belongs	belong	VERB
cjfa-16352	105	23	,	,	PUNCT
cjfa-16352	105	24	in	in	ADP
cjfa-16352	105	25	line	line	NOUN
cjfa-16352	105	26	with	with	ADP
cjfa-16352	105	27	the	the	DET
cjfa-16352	105	28	accounting	accounting	NOUN
cjfa-16352	105	29	policy	policy	NOUN
cjfa-16352	105	30	adopted	adopt	VERB
cjfa-16352	105	31	by	by	ADP
cjfa-16352	105	32	the	the	DET
cjfa-16352	105	33	company	company	NOUN
cjfa-16352	105	34	.	.	PUNCT
cjfa-16352	106	1	a	a	DET
cjfa-16352	106	2	fixed	fix	VERB
cjfa-16352	106	3	asset	asset	NOUN
cjfa-16352	106	4	group	group	NOUN
cjfa-16352	106	5	is	be	AUX
cjfa-16352	106	6	a	a	DET
cjfa-16352	106	7	group	group	NOUN
cjfa-16352	106	8	of	of	ADP
cjfa-16352	106	9	fixed	fix	VERB
cjfa-16352	106	10	assets	asset	NOUN
cjfa-16352	106	11	of	of	ADP
cjfa-16352	106	12	a	a	DET
cjfa-16352	106	13	similar	similar	ADJ
cjfa-16352	106	14	nature	nature	NOUN
cjfa-16352	106	15	and	and	CCONJ
cjfa-16352	106	16	used	use	VERB
cjfa-16352	106	17	by	by	ADP
cjfa-16352	106	18	the	the	DET
cjfa-16352	106	19	company	company	NOUN
cjfa-16352	106	20	for	for	ADP
cjfa-16352	106	21	similar	similar	ADJ
cjfa-16352	106	22	purposes	purpose	NOUN
cjfa-16352	106	23	(	(	PUNCT
cjfa-16352	106	24	cabinet	cabinet	NOUN
cjfa-16352	106	25	of	of	ADP
cjfa-16352	106	26	ministers	minister	NOUN
cjfa-16352	106	27	of	of	ADP
cjfa-16352	106	28	the	the	DET
cjfa-16352	106	29	republic	republic	NOUN
cjfa-16352	106	30	of	of	ADP
cjfa-16352	106	31	latvia	latvia	PROPN
cjfa-16352	106	32	)	)	PUNCT
cjfa-16352	106	33	.	.	PUNCT
cjfa-16352	107	1	the	the	DET
cjfa-16352	107	2	frequency	frequency	NOUN
cjfa-16352	107	3	of	of	ADP
cjfa-16352	107	4	revaluation	revaluation	NOUN
cjfa-16352	107	5	depends	depend	VERB
cjfa-16352	107	6	on	on	ADP
cjfa-16352	107	7	the	the	DET
cjfa-16352	107	8	changes	change	NOUN
cjfa-16352	107	9	in	in	ADP
cjfa-16352	107	10	the	the	DET
cjfa-16352	107	11	true	true	ADJ
cjfa-16352	107	12	value	value	NOUN
cjfa-16352	107	13	of	of	ADP
cjfa-16352	107	14	fixed	fix	VERB
cjfa-16352	107	15	assets	asset	NOUN
cjfa-16352	107	16	that	that	PRON
cjfa-16352	107	17	are	be	AUX
cjfa-16352	107	18	subject	subject	ADJ
cjfa-16352	107	19	to	to	ADP
cjfa-16352	107	20	revaluation	revaluation	NOUN
cjfa-16352	107	21	:	:	PUNCT
cjfa-16352	107	22	■	■	PUNCT
cjfa-16352	107	23	if	if	SCONJ
cjfa-16352	107	24	the	the	DET
cjfa-16352	107	25	true	true	ADJ
cjfa-16352	107	26	value	value	NOUN
cjfa-16352	107	27	of	of	ADP
cjfa-16352	107	28	the	the	DET
cjfa-16352	107	29	revaluated	revaluate	VERB
cjfa-16352	107	30	fixed	fix	VERB
cjfa-16352	107	31	asset	asset	NOUN
cjfa-16352	107	32	differs	differ	VERB
cjfa-16352	107	33	significantly	significantly	ADV
cjfa-16352	107	34	from	from	ADP
cjfa-16352	107	35	its	its	PRON
cjfa-16352	107	36	net	net	ADJ
cjfa-16352	107	37	book	book	NOUN
cjfa-16352	107	38	value	value	NOUN
cjfa-16352	107	39	,	,	PUNCT
cjfa-16352	107	40	it	it	PRON
cjfa-16352	107	41	should	should	AUX
cjfa-16352	107	42	be	be	AUX
cjfa-16352	107	43	revaluated	revaluate	VERB
cjfa-16352	107	44	further	far	ADV
cjfa-16352	107	45	;	;	PUNCT
cjfa-16352	107	46	variability	variability	NOUN
cjfa-16352	107	47	of	of	ADP
cjfa-16352	107	48	accounting	accounting	NOUN
cjfa-16352	107	49	policies	policy	NOUN
cjfa-16352	107	50	–	–	PUNCT
cjfa-16352	107	51	advantages	advantage	NOUN
cjfa-16352	107	52	and	and	CCONJ
cjfa-16352	107	53	disadvantages	disadvantage	VERB
cjfa-16352	107	54	17	17	NUM
cjfa-16352	107	55	■	■	PUNCT
cjfa-16352	107	56	in	in	ADP
cjfa-16352	107	57	the	the	DET
cjfa-16352	107	58	case	case	NOUN
cjfa-16352	107	59	of	of	ADP
cjfa-16352	107	60	minor	minor	ADJ
cjfa-16352	107	61	changes	change	NOUN
cjfa-16352	107	62	in	in	ADP
cjfa-16352	107	63	the	the	DET
cjfa-16352	107	64	true	true	ADJ
cjfa-16352	107	65	value	value	NOUN
cjfa-16352	107	66	of	of	ADP
cjfa-16352	107	67	a	a	DET
cjfa-16352	107	68	fixed	fix	VERB
cjfa-16352	107	69	asset	asset	NOUN
cjfa-16352	107	70	,	,	PUNCT
cjfa-16352	107	71	it	it	PRON
cjfa-16352	107	72	can	can	AUX
cjfa-16352	107	73	be	be	AUX
cjfa-16352	107	74	revaluated	revaluate	VERB
cjfa-16352	107	75	once	once	ADV
cjfa-16352	107	76	every	every	DET
cjfa-16352	107	77	three	three	NUM
cjfa-16352	107	78	or	or	CCONJ
cjfa-16352	107	79	every	every	DET
cjfa-16352	107	80	five	five	NUM
cjfa-16352	107	81	years	year	NOUN
cjfa-16352	107	82	.	.	PUNCT
cjfa-16352	108	1	what	what	PRON
cjfa-16352	108	2	are	be	AUX
cjfa-16352	108	3	the	the	DET
cjfa-16352	108	4	criteria	criterion	NOUN
cjfa-16352	108	5	that	that	PRON
cjfa-16352	108	6	would	would	AUX
cjfa-16352	108	7	help	help	VERB
cjfa-16352	108	8	us	we	PRON
cjfa-16352	108	9	determine	determine	VERB
cjfa-16352	108	10	whether	whether	SCONJ
cjfa-16352	108	11	the	the	DET
cjfa-16352	108	12	difference	difference	NOUN
cjfa-16352	108	13	between	between	ADP
cjfa-16352	108	14	the	the	DET
cjfa-16352	108	15	true	true	ADJ
cjfa-16352	108	16	value	value	NOUN
cjfa-16352	108	17	and	and	CCONJ
cjfa-16352	108	18	the	the	DET
cjfa-16352	108	19	net	net	ADJ
cjfa-16352	108	20	book	book	NOUN
cjfa-16352	108	21	value	value	NOUN
cjfa-16352	108	22	of	of	ADP
cjfa-16352	108	23	a	a	DET
cjfa-16352	108	24	revaluated	revaluate	VERB
cjfa-16352	108	25	fixed	fix	VERB
cjfa-16352	108	26	asset	asset	NOUN
cjfa-16352	108	27	is	be	AUX
cjfa-16352	108	28	material	material	NOUN
cjfa-16352	108	29	or	or	CCONJ
cjfa-16352	108	30	immaterial	immaterial	ADJ
cjfa-16352	108	31	?	?	PUNCT
cjfa-16352	109	1	unfortunately	unfortunately	ADV
cjfa-16352	109	2	,	,	PUNCT
cjfa-16352	109	3	regulatory	regulatory	ADJ
cjfa-16352	109	4	enactments	enactment	NOUN
cjfa-16352	109	5	of	of	ADP
cjfa-16352	109	6	the	the	DET
cjfa-16352	109	7	republic	republic	NOUN
cjfa-16352	109	8	of	of	ADP
cjfa-16352	109	9	latvia	latvia	PROPN
cjfa-16352	109	10	do	do	AUX
cjfa-16352	109	11	not	not	PART
cjfa-16352	109	12	provide	provide	VERB
cjfa-16352	109	13	an	an	DET
cjfa-16352	109	14	answer	answer	NOUN
cjfa-16352	109	15	to	to	ADP
cjfa-16352	109	16	this	this	DET
cjfa-16352	109	17	question	question	NOUN
cjfa-16352	109	18	.	.	PUNCT
cjfa-16352	110	1	therefore	therefore	ADV
cjfa-16352	110	2	,	,	PUNCT
cjfa-16352	110	3	the	the	DET
cjfa-16352	110	4	criterion	criterion	NOUN
cjfa-16352	110	5	for	for	ADP
cjfa-16352	110	6	determining	determine	VERB
cjfa-16352	110	7	the	the	DET
cjfa-16352	110	8	materiality	materiality	NOUN
cjfa-16352	110	9	of	of	ADP
cjfa-16352	110	10	the	the	DET
cjfa-16352	110	11	change	change	NOUN
cjfa-16352	110	12	in	in	ADP
cjfa-16352	110	13	the	the	DET
cjfa-16352	110	14	true	true	ADJ
cjfa-16352	110	15	value	value	NOUN
cjfa-16352	110	16	,	,	PUNCT
cjfa-16352	110	17	with	with	ADP
cjfa-16352	110	18	the	the	DET
cjfa-16352	110	19	view	view	NOUN
cjfa-16352	110	20	of	of	ADP
cjfa-16352	110	21	further	further	ADJ
cjfa-16352	110	22	revaluation	revaluation	NOUN
cjfa-16352	110	23	of	of	ADP
cjfa-16352	110	24	a	a	DET
cjfa-16352	110	25	fixed	fix	VERB
cjfa-16352	110	26	asset	asset	NOUN
cjfa-16352	110	27	,	,	PUNCT
cjfa-16352	110	28	should	should	AUX
cjfa-16352	110	29	be	be	AUX
cjfa-16352	110	30	developed	develop	VERB
cjfa-16352	110	31	in	in	ADP
cjfa-16352	110	32	the	the	DET
cjfa-16352	110	33	accounting	accounting	NOUN
cjfa-16352	110	34	policy	policy	NOUN
cjfa-16352	110	35	of	of	ADP
cjfa-16352	110	36	each	each	DET
cjfa-16352	110	37	company	company	NOUN
cjfa-16352	110	38	.	.	PUNCT
cjfa-16352	111	1	the	the	DET
cjfa-16352	111	2	choice	choice	NOUN
cjfa-16352	111	3	of	of	ADP
cjfa-16352	111	4	revaluation	revaluation	NOUN
cjfa-16352	111	5	method	method	NOUN
cjfa-16352	111	6	and	and	CCONJ
cjfa-16352	111	7	subsequent	subsequent	ADJ
cjfa-16352	111	8	regular	regular	ADJ
cjfa-16352	111	9	revaluation	revaluation	NOUN
cjfa-16352	111	10	should	should	AUX
cjfa-16352	111	11	be	be	AUX
cjfa-16352	111	12	based	base	VERB
cjfa-16352	111	13	on	on	ADP
cjfa-16352	111	14	the	the	DET
cjfa-16352	111	15	criterion	criterion	NOUN
cjfa-16352	111	16	of	of	ADP
cjfa-16352	111	17	materiality	materiality	NOUN
cjfa-16352	111	18	,	,	PUNCT
cjfa-16352	111	19	i.e.	i.e.	X
cjfa-16352	111	20	how	how	SCONJ
cjfa-16352	111	21	much	much	ADJ
cjfa-16352	111	22	the	the	DET
cjfa-16352	111	23	true	true	ADJ
cjfa-16352	111	24	value	value	NOUN
cjfa-16352	111	25	of	of	ADP
cjfa-16352	111	26	a	a	DET
cjfa-16352	111	27	fixed	fix	VERB
cjfa-16352	111	28	asset	asset	NOUN
cjfa-16352	111	29	exceeds	exceed	VERB
cjfa-16352	111	30	its	its	PRON
cjfa-16352	111	31	initial	initial	ADJ
cjfa-16352	111	32	book	book	NOUN
cjfa-16352	111	33	value	value	NOUN
cjfa-16352	111	34	or	or	CCONJ
cjfa-16352	111	35	its	its	PRON
cjfa-16352	111	36	assessed	assessed	ADJ
cjfa-16352	111	37	value	value	NOUN
cjfa-16352	111	38	shown	show	VERB
cjfa-16352	111	39	in	in	ADP
cjfa-16352	111	40	the	the	DET
cjfa-16352	111	41	previous	previous	ADJ
cjfa-16352	111	42	year	year	NOUN
cjfa-16352	111	43	’s	’s	PART
cjfa-16352	111	44	financial	financial	ADJ
cjfa-16352	111	45	statement	statement	NOUN
cjfa-16352	111	46	.	.	PUNCT
cjfa-16352	112	1	methodologically	methodologically	ADV
cjfa-16352	112	2	,	,	PUNCT
cjfa-16352	112	3	the	the	DET
cjfa-16352	112	4	criterion	criterion	NOUN
cjfa-16352	112	5	for	for	ADP
cjfa-16352	112	6	the	the	DET
cjfa-16352	112	7	materiality	materiality	NOUN
cjfa-16352	112	8	of	of	ADP
cjfa-16352	112	9	the	the	DET
cjfa-16352	112	10	change	change	NOUN
cjfa-16352	112	11	in	in	ADP
cjfa-16352	112	12	fixed	fix	VERB
cjfa-16352	112	13	asset	asset	NOUN
cjfa-16352	112	14	true	true	ADJ
cjfa-16352	112	15	value	value	NOUN
cjfa-16352	112	16	could	could	AUX
cjfa-16352	112	17	be	be	AUX
cjfa-16352	112	18	based	base	VERB
cjfa-16352	112	19	on	on	ADP
cjfa-16352	112	20	the	the	DET
cjfa-16352	112	21	proportion	proportion	NOUN
cjfa-16352	112	22	of	of	ADP
cjfa-16352	112	23	the	the	DET
cjfa-16352	112	24	change	change	NOUN
cjfa-16352	112	25	in	in	ADP
cjfa-16352	112	26	the	the	DET
cjfa-16352	112	27	fixed	fix	VERB
cjfa-16352	112	28	asset	asset	NOUN
cjfa-16352	112	29	true	true	ADJ
cjfa-16352	112	30	value	value	NOUN
cjfa-16352	112	31	in	in	ADP
cjfa-16352	112	32	the	the	DET
cjfa-16352	112	33	total	total	ADJ
cjfa-16352	112	34	amount	amount	NOUN
cjfa-16352	112	35	of	of	ADP
cjfa-16352	112	36	its	its	PRON
cjfa-16352	112	37	initial	initial	ADJ
cjfa-16352	112	38	book	book	NOUN
cjfa-16352	112	39	value	value	NOUN
cjfa-16352	112	40	or	or	CCONJ
cjfa-16352	112	41	its	its	PRON
cjfa-16352	112	42	net	net	ADJ
cjfa-16352	112	43	book	book	NOUN
cjfa-16352	112	44	value	value	NOUN
cjfa-16352	112	45	at	at	ADP
cjfa-16352	112	46	the	the	DET
cjfa-16352	112	47	end	end	NOUN
cjfa-16352	112	48	of	of	ADP
cjfa-16352	112	49	the	the	DET
cjfa-16352	112	50	previous	previous	ADJ
cjfa-16352	112	51	year	year	NOUN
cjfa-16352	112	52	.	.	PUNCT
cjfa-16352	113	1	the	the	DET
cjfa-16352	113	2	outcome	outcome	NOUN
cjfa-16352	113	3	of	of	ADP
cjfa-16352	113	4	the	the	DET
cjfa-16352	113	5	research	research	NOUN
cjfa-16352	113	6	process	process	NOUN
cjfa-16352	113	7	and	and	CCONJ
cjfa-16352	113	8	conclusions	conclusion	NOUN
cjfa-16352	113	9	variability	variability	NOUN
cjfa-16352	113	10	of	of	ADP
cjfa-16352	113	11	accounting	accounting	NOUN
cjfa-16352	113	12	policy	policy	NOUN
cjfa-16352	113	13	affects	affect	VERB
cjfa-16352	113	14	the	the	DET
cjfa-16352	113	15	key	key	ADJ
cjfa-16352	113	16	financial	financial	ADJ
cjfa-16352	113	17	figures	figure	NOUN
cjfa-16352	113	18	,	,	PUNCT
cjfa-16352	113	19	such	such	ADJ
cjfa-16352	113	20	as	as	ADP
cjfa-16352	113	21	total	total	ADJ
cjfa-16352	113	22	assets	asset	NOUN
cjfa-16352	113	23	and	and	CCONJ
cjfa-16352	113	24	the	the	DET
cjfa-16352	113	25	amount	amount	NOUN
cjfa-16352	113	26	of	of	ADP
cjfa-16352	113	27	profit	profit	NOUN
cjfa-16352	113	28	.	.	PUNCT
cjfa-16352	114	1	when	when	SCONJ
cjfa-16352	114	2	a	a	DET
cjfa-16352	114	3	company	company	NOUN
cjfa-16352	114	4	is	be	AUX
cjfa-16352	114	5	developing	develop	VERB
cjfa-16352	114	6	its	its	PRON
cjfa-16352	114	7	own	own	ADJ
cjfa-16352	114	8	accounting	accounting	NOUN
cjfa-16352	114	9	policy	policy	NOUN
cjfa-16352	114	10	,	,	PUNCT
cjfa-16352	114	11	it	it	PRON
cjfa-16352	114	12	should	should	AUX
cjfa-16352	114	13	ensure	ensure	VERB
cjfa-16352	114	14	that	that	SCONJ
cjfa-16352	114	15	it	it	PRON
cjfa-16352	114	16	meets	meet	VERB
cjfa-16352	114	17	all	all	DET
cjfa-16352	114	18	the	the	DET
cjfa-16352	114	19	principles	principle	NOUN
cjfa-16352	114	20	related	relate	VERB
cjfa-16352	114	21	to	to	ADP
cjfa-16352	114	22	the	the	DET
cjfa-16352	114	23	drawing	drawing	NOUN
cjfa-16352	114	24	and	and	CCONJ
cjfa-16352	114	25	disclosure	disclosure	NOUN
cjfa-16352	114	26	of	of	ADP
cjfa-16352	114	27	financial	financial	ADJ
cjfa-16352	114	28	statements	statement	NOUN
cjfa-16352	114	29	,	,	PUNCT
cjfa-16352	114	30	namely	namely	ADV
cjfa-16352	114	31	,	,	PUNCT
cjfa-16352	114	32	it	it	PRON
cjfa-16352	114	33	should	should	AUX
cjfa-16352	114	34	adhere	adhere	VERB
cjfa-16352	114	35	to	to	ADP
cjfa-16352	114	36	the	the	DET
cjfa-16352	114	37	proper	proper	ADJ
cjfa-16352	114	38	characteristics	characteristic	NOUN
cjfa-16352	114	39	of	of	ADP
cjfa-16352	114	40	financial	financial	ADJ
cjfa-16352	114	41	statements	statement	NOUN
cjfa-16352	114	42	as	as	ADV
cjfa-16352	114	43	well	well	ADV
cjfa-16352	114	44	as	as	ADP
cjfa-16352	114	45	the	the	DET
cjfa-16352	114	46	main	main	ADJ
cjfa-16352	114	47	conventions	convention	NOUN
cjfa-16352	114	48	thereof	thereof	ADV
cjfa-16352	114	49	(	(	PUNCT
cjfa-16352	114	50	ias	ias	PROPN
cjfa-16352	114	51	1	1	NUM
cjfa-16352	114	52	presentation	presentation	NOUN
cjfa-16352	114	53	of	of	ADP
cjfa-16352	114	54	financial	financial	ADJ
cjfa-16352	114	55	statements	statement	NOUN
cjfa-16352	114	56	,	,	PUNCT
cjfa-16352	114	57	1975	1975	NUM
cjfa-16352	114	58	)	)	PUNCT
cjfa-16352	114	59	.	.	PUNCT
cjfa-16352	115	1	methodologically	methodologically	ADV
cjfa-16352	115	2	,	,	PUNCT
cjfa-16352	115	3	the	the	DET
cjfa-16352	115	4	choice	choice	NOUN
cjfa-16352	115	5	of	of	ADP
cjfa-16352	115	6	criteria	criterion	NOUN
cjfa-16352	115	7	for	for	ADP
cjfa-16352	115	8	materiality	materiality	NOUN
cjfa-16352	115	9	as	as	ADV
cjfa-16352	115	10	well	well	ADV
cjfa-16352	115	11	as	as	ADP
cjfa-16352	115	12	the	the	DET
cjfa-16352	115	13	methods	method	NOUN
cjfa-16352	115	14	of	of	ADP
cjfa-16352	115	15	accounting	account	VERB
cjfa-16352	115	16	for	for	ADP
cjfa-16352	115	17	and	and	CCONJ
cjfa-16352	115	18	evaluation	evaluation	NOUN
cjfa-16352	115	19	of	of	ADP
cjfa-16352	115	20	fixed	fix	VERB
cjfa-16352	115	21	assets	asset	NOUN
cjfa-16352	115	22	should	should	AUX
cjfa-16352	115	23	be	be	AUX
cjfa-16352	115	24	based	base	VERB
cjfa-16352	115	25	on	on	ADP
cjfa-16352	115	26	the	the	DET
cjfa-16352	115	27	truthfulness	truthfulness	ADJ
cjfa-16352	115	28	of	of	ADP
cjfa-16352	115	29	financial	financial	ADJ
cjfa-16352	115	30	information	information	NOUN
cjfa-16352	115	31	.	.	PUNCT
cjfa-16352	116	1	when	when	SCONJ
cjfa-16352	116	2	creating	create	VERB
cjfa-16352	116	3	its	its	PRON
cjfa-16352	116	4	accounting	accounting	NOUN
cjfa-16352	116	5	policy	policy	NOUN
cjfa-16352	116	6	,	,	PUNCT
cjfa-16352	116	7	each	each	DET
cjfa-16352	116	8	company	company	NOUN
cjfa-16352	116	9	should	should	AUX
cjfa-16352	116	10	justify	justify	VERB
cjfa-16352	116	11	the	the	DET
cjfa-16352	116	12	choice	choice	NOUN
cjfa-16352	116	13	of	of	ADP
cjfa-16352	116	14	each	each	DET
cjfa-16352	116	15	particular	particular	ADJ
cjfa-16352	116	16	option	option	NOUN
cjfa-16352	116	17	,	,	PUNCT
cjfa-16352	116	18	since	since	SCONJ
cjfa-16352	116	19	it	it	PRON
cjfa-16352	116	20	affects	affect	VERB
cjfa-16352	116	21	:	:	PUNCT
cjfa-16352	116	22	■	■	PUNCT
cjfa-16352	116	23	financial	financial	ADJ
cjfa-16352	116	24	figures	figure	NOUN
cjfa-16352	116	25	of	of	ADP
cjfa-16352	116	26	the	the	DET
cjfa-16352	116	27	company	company	NOUN
cjfa-16352	116	28	’s	’s	PART
cjfa-16352	116	29	operation	operation	NOUN
cjfa-16352	116	30	;	;	PUNCT
cjfa-16352	116	31	■	■	PUNCT
cjfa-16352	116	32	financial	financial	ADJ
cjfa-16352	116	33	status	status	NOUN
cjfa-16352	116	34	of	of	ADP
cjfa-16352	116	35	the	the	DET
cjfa-16352	116	36	company	company	NOUN
cjfa-16352	116	37	;	;	PUNCT
cjfa-16352	116	38	■	■	PUNCT
cjfa-16352	116	39	decisions	decision	NOUN
cjfa-16352	116	40	made	make	VERB
cjfa-16352	116	41	by	by	ADP
cjfa-16352	116	42	the	the	DET
cjfa-16352	116	43	users	user	NOUN
cjfa-16352	116	44	of	of	ADP
cjfa-16352	116	45	financial	financial	ADJ
cjfa-16352	116	46	statements	statement	NOUN
cjfa-16352	116	47	.	.	PUNCT
cjfa-16352	117	1	for	for	ADP
cjfa-16352	117	2	example	example	NOUN
cjfa-16352	117	3	,	,	PUNCT
cjfa-16352	117	4	the	the	DET
cjfa-16352	117	5	choice	choice	NOUN
cjfa-16352	117	6	of	of	ADP
cjfa-16352	117	7	an	an	DET
cjfa-16352	117	8	indicator	indicator	NOUN
cjfa-16352	117	9	of	of	ADP
cjfa-16352	117	10	fixed	fix	VERB
cjfa-16352	117	11	asset	asset	NOUN
cjfa-16352	117	12	accounting	accounting	NOUN
cjfa-16352	117	13	policy	policy	NOUN
cjfa-16352	117	14	variability	variability	NOUN
cjfa-16352	117	15	represented	represent	VERB
cjfa-16352	117	16	in	in	ADP
cjfa-16352	117	17	this	this	DET
cjfa-16352	117	18	article	article	NOUN
cjfa-16352	117	19	could	could	AUX
cjfa-16352	117	20	be	be	AUX
cjfa-16352	117	21	based	base	VERB
cjfa-16352	117	22	on	on	ADP
cjfa-16352	117	23	the	the	DET
cjfa-16352	117	24	following	follow	VERB
cjfa-16352	117	25	indicators	indicator	NOUN
cjfa-16352	117	26	:	:	PUNCT
cjfa-16352	117	27	julija	julija	NOUN
cjfa-16352	117	28	bojarenko18	bojarenko18	NOUN
cjfa-16352	117	29	■	■	PUNCT
cjfa-16352	117	30	the	the	DET
cjfa-16352	117	31	criterion	criterion	NOUN
cjfa-16352	117	32	for	for	ADP
cjfa-16352	117	33	fixed	fix	VERB
cjfa-16352	117	34	asset	asset	NOUN
cjfa-16352	117	35	value	value	NOUN
cjfa-16352	117	36	can	can	AUX
cjfa-16352	117	37	be	be	AUX
cjfa-16352	117	38	chosen	choose	VERB
cjfa-16352	117	39	according	accord	VERB
cjfa-16352	117	40	either	either	CCONJ
cjfa-16352	117	41	to	to	ADP
cjfa-16352	117	42	the	the	DET
cjfa-16352	117	43	average	average	ADJ
cjfa-16352	117	44	annual	annual	ADJ
cjfa-16352	117	45	net	net	ADJ
cjfa-16352	117	46	book	book	NOUN
cjfa-16352	117	47	value	value	NOUN
cjfa-16352	117	48	(	(	PUNCT
cjfa-16352	117	49	e.g.	e.g.	ADV
cjfa-16352	117	50	from	from	ADP
cjfa-16352	117	51	0.5	0.5	NUM
cjfa-16352	117	52	to	to	PART
cjfa-16352	117	53	1	1	NUM
cjfa-16352	117	54	%	%	NOUN
cjfa-16352	117	55	)	)	PUNCT
cjfa-16352	117	56	or	or	CCONJ
cjfa-16352	117	57	to	to	ADP
cjfa-16352	117	58	gross	gross	ADJ
cjfa-16352	117	59	assets	asset	NOUN
cjfa-16352	117	60	(	(	PUNCT
cjfa-16352	117	61	from	from	ADP
cjfa-16352	117	62	0.1	0.1	NUM
cjfa-16352	117	63	to	to	PART
cjfa-16352	117	64	0.5	0.5	NUM
cjfa-16352	117	65	%	%	NOUN
cjfa-16352	117	66	)	)	PUNCT
cjfa-16352	117	67	;	;	PUNCT
cjfa-16352	118	1	■	■	PUNCT
cjfa-16352	118	2	the	the	DET
cjfa-16352	118	3	method	method	NOUN
cjfa-16352	118	4	for	for	ADP
cjfa-16352	118	5	depreciation	depreciation	NOUN
cjfa-16352	118	6	may	may	AUX
cjfa-16352	118	7	be	be	AUX
cjfa-16352	118	8	based	base	VERB
cjfa-16352	118	9	on	on	ADP
cjfa-16352	118	10	the	the	DET
cjfa-16352	118	11	expected	expect	VERB
cjfa-16352	118	12	incoming	incoming	NOUN
cjfa-16352	118	13	of	of	ADP
cjfa-16352	118	14	economic	economic	ADJ
cjfa-16352	118	15	benefit	benefit	NOUN
cjfa-16352	118	16	because	because	SCONJ
cjfa-16352	118	17	of	of	ADP
cjfa-16352	118	18	the	the	DET
cjfa-16352	118	19	use	use	NOUN
cjfa-16352	118	20	of	of	ADP
cjfa-16352	118	21	a	a	DET
cjfa-16352	118	22	fixed	fix	VERB
cjfa-16352	118	23	asset	asset	NOUN
cjfa-16352	118	24	throughout	throughout	ADP
cjfa-16352	118	25	the	the	DET
cjfa-16352	118	26	entire	entire	ADJ
cjfa-16352	118	27	recovery	recovery	NOUN
cjfa-16352	118	28	period	period	NOUN
cjfa-16352	118	29	.	.	PUNCT
cjfa-16352	119	1	the	the	DET
cjfa-16352	119	2	straight	straight	ADJ
cjfa-16352	119	3	line	line	NOUN
cjfa-16352	119	4	method	method	NOUN
cjfa-16352	119	5	is	be	AUX
cjfa-16352	119	6	more	more	ADV
cjfa-16352	119	7	appropriate	appropriate	ADJ
cjfa-16352	119	8	for	for	ADP
cjfa-16352	119	9	a	a	DET
cjfa-16352	119	10	constant	constant	ADJ
cjfa-16352	119	11	incoming	incoming	ADJ
cjfa-16352	119	12	economic	economic	ADJ
cjfa-16352	119	13	benefit	benefit	NOUN
cjfa-16352	119	14	;	;	PUNCT
cjfa-16352	119	15	a	a	DET
cjfa-16352	119	16	more	more	ADV
cjfa-16352	119	17	intensive	intensive	ADJ
cjfa-16352	119	18	incoming	incoming	NOUN
cjfa-16352	119	19	of	of	ADP
cjfa-16352	119	20	economic	economic	ADJ
cjfa-16352	119	21	benefits	benefit	NOUN
cjfa-16352	119	22	during	during	ADP
cjfa-16352	119	23	the	the	DET
cjfa-16352	119	24	first	first	ADJ
cjfa-16352	119	25	years	year	NOUN
cjfa-16352	119	26	of	of	ADP
cjfa-16352	119	27	use	use	NOUN
cjfa-16352	119	28	and	and	CCONJ
cjfa-16352	119	29	a	a	DET
cjfa-16352	119	30	less	less	ADV
cjfa-16352	119	31	intensive	intensive	ADJ
cjfa-16352	119	32	one	one	NUM
cjfa-16352	119	33	in	in	ADP
cjfa-16352	119	34	the	the	DET
cjfa-16352	119	35	subsequent	subsequent	ADJ
cjfa-16352	119	36	years	year	NOUN
cjfa-16352	119	37	suggests	suggest	VERB
cjfa-16352	119	38	the	the	DET
cjfa-16352	119	39	application	application	NOUN
cjfa-16352	119	40	of	of	ADP
cjfa-16352	119	41	a	a	DET
cjfa-16352	119	42	degressive	degressive	NOUN
cjfa-16352	119	43	(	(	PUNCT
cjfa-16352	119	44	accelerated	accelerated	ADJ
cjfa-16352	119	45	)	)	PUNCT
cjfa-16352	119	46	method	method	NOUN
cjfa-16352	119	47	.	.	PUNCT
cjfa-16352	120	1	if	if	SCONJ
cjfa-16352	120	2	the	the	DET
cjfa-16352	120	3	incoming	incoming	NOUN
cjfa-16352	120	4	of	of	ADP
cjfa-16352	120	5	economic	economic	ADJ
cjfa-16352	120	6	benefits	benefit	NOUN
cjfa-16352	120	7	depends	depend	VERB
cjfa-16352	120	8	directly	directly	ADV
cjfa-16352	120	9	on	on	ADP
cjfa-16352	120	10	how	how	SCONJ
cjfa-16352	120	11	intensively	intensively	ADV
cjfa-16352	120	12	the	the	DET
cjfa-16352	120	13	asset	asset	NOUN
cjfa-16352	120	14	goes	go	VERB
cjfa-16352	120	15	through	through	ADP
cjfa-16352	120	16	wear	wear	NOUN
cjfa-16352	120	17	and	and	CCONJ
cjfa-16352	120	18	tear	tear	ADJ
cjfa-16352	120	19	,	,	PUNCT
cjfa-16352	120	20	the	the	DET
cjfa-16352	120	21	methods	method	NOUN
cjfa-16352	120	22	relying	rely	VERB
cjfa-16352	120	23	on	on	ADP
cjfa-16352	120	24	the	the	DET
cjfa-16352	120	25	intensity	intensity	NOUN
cjfa-16352	120	26	of	of	ADP
cjfa-16352	120	27	asset	asset	NOUN
cjfa-16352	120	28	utilization	utilization	NOUN
cjfa-16352	120	29	should	should	AUX
cjfa-16352	120	30	be	be	AUX
cjfa-16352	120	31	applied	apply	VERB
cjfa-16352	120	32	;	;	PUNCT
cjfa-16352	120	33	■	■	PUNCT
cjfa-16352	120	34	materiality	materiality	NOUN
cjfa-16352	120	35	of	of	ADP
cjfa-16352	120	36	fixed	fix	VERB
cjfa-16352	120	37	asset	asset	NOUN
cjfa-16352	120	38	salvage	salvage	NOUN
cjfa-16352	120	39	value	value	NOUN
cjfa-16352	120	40	could	could	AUX
cjfa-16352	120	41	be	be	AUX
cjfa-16352	120	42	based	base	VERB
cjfa-16352	120	43	either	either	CCONJ
cjfa-16352	120	44	on	on	ADP
cjfa-16352	120	45	its	its	PRON
cjfa-16352	120	46	purchase	purchase	NOUN
cjfa-16352	120	47	value	value	NOUN
cjfa-16352	120	48	or	or	CCONJ
cjfa-16352	120	49	on	on	ADP
cjfa-16352	120	50	the	the	DET
cjfa-16352	120	51	production	production	NOUN
cjfa-16352	120	52	cost	cost	NOUN
cjfa-16352	120	53	of	of	ADP
cjfa-16352	120	54	the	the	DET
cjfa-16352	120	55	fixed	fix	VERB
cjfa-16352	120	56	asset	asset	NOUN
cjfa-16352	120	57	,	,	PUNCT
cjfa-16352	120	58	e.g.	e.g.	ADV
cjfa-16352	120	59	in	in	ADP
cjfa-16352	120	60	an	an	DET
cjfa-16352	120	61	amount	amount	NOUN
cjfa-16352	120	62	of	of	ADP
cjfa-16352	120	63	10	10	NUM
cjfa-16352	120	64	%	%	NOUN
cjfa-16352	120	65	to	to	PART
cjfa-16352	120	66	20	20	NUM
cjfa-16352	120	67	%	%	NOUN
cjfa-16352	120	68	;	;	PUNCT
cjfa-16352	120	69	■	■	PUNCT
cjfa-16352	120	70	revaluation	revaluation	NOUN
cjfa-16352	120	71	model	model	NOUN
cjfa-16352	120	72	for	for	ADP
cjfa-16352	120	73	the	the	DET
cjfa-16352	120	74	assessment	assessment	NOUN
cjfa-16352	120	75	of	of	ADP
cjfa-16352	120	76	fixed	fix	VERB
cjfa-16352	120	77	assets	asset	NOUN
cjfa-16352	120	78	could	could	AUX
cjfa-16352	120	79	be	be	AUX
cjfa-16352	120	80	chosen	choose	VERB
cjfa-16352	120	81	according	accord	VERB
cjfa-16352	120	82	to	to	ADP
cjfa-16352	120	83	the	the	DET
cjfa-16352	120	84	materiality	materiality	NOUN
cjfa-16352	120	85	of	of	ADP
cjfa-16352	120	86	the	the	DET
cjfa-16352	120	87	change	change	NOUN
cjfa-16352	120	88	of	of	ADP
cjfa-16352	120	89	fixed	fix	VERB
cjfa-16352	120	90	asset	asset	NOUN
cjfa-16352	120	91	’s	’s	PART
cjfa-16352	120	92	real	real	ADJ
cjfa-16352	120	93	value	value	NOUN
cjfa-16352	120	94	as	as	ADP
cjfa-16352	120	95	compared	compare	VERB
cjfa-16352	120	96	to	to	ADP
cjfa-16352	120	97	its	its	PRON
cjfa-16352	120	98	initial	initial	ADJ
cjfa-16352	120	99	book	book	NOUN
cjfa-16352	120	100	value	value	NOUN
cjfa-16352	120	101	or	or	CCONJ
cjfa-16352	120	102	its	its	PRON
cjfa-16352	120	103	previous	previous	ADJ
cjfa-16352	120	104	year	year	NOUN
cjfa-16352	120	105	’s	’s	PART
cjfa-16352	120	106	net	net	ADJ
cjfa-16352	120	107	book	book	NOUN
cjfa-16352	120	108	value	value	NOUN
cjfa-16352	120	109	,	,	PUNCT
cjfa-16352	120	110	e.g.	e.g.	ADV
cjfa-16352	120	111	in	in	ADP
cjfa-16352	120	112	an	an	DET
cjfa-16352	120	113	amount	amount	NOUN
cjfa-16352	120	114	of	of	ADP
cjfa-16352	120	115	20	20	NUM
cjfa-16352	120	116	%	%	NOUN
cjfa-16352	120	117	to	to	PART
cjfa-16352	120	118	30	30	NUM
cjfa-16352	120	119	%	%	NOUN
cjfa-16352	120	120	.	.	PUNCT
cjfa-16352	121	1	a	a	DET
cjfa-16352	121	2	systematic	systematic	ADJ
cjfa-16352	121	3	and	and	CCONJ
cjfa-16352	121	4	comprehensive	comprehensive	ADJ
cjfa-16352	121	5	approach	approach	NOUN
cjfa-16352	121	6	to	to	ADP
cjfa-16352	121	7	the	the	DET
cjfa-16352	121	8	formation	formation	NOUN
cjfa-16352	121	9	and	and	CCONJ
cjfa-16352	121	10	disclosure	disclosure	NOUN
cjfa-16352	121	11	of	of	ADP
cjfa-16352	121	12	fixed	fix	VERB
cjfa-16352	121	13	asset	asset	NOUN
cjfa-16352	121	14	accounting	accounting	NOUN
cjfa-16352	121	15	policy	policy	NOUN
cjfa-16352	121	16	will	will	AUX
cjfa-16352	121	17	ensure	ensure	VERB
cjfa-16352	121	18	the	the	DET
cjfa-16352	121	19	truthfulness	truthfulness	ADJ
cjfa-16352	121	20	of	of	ADP
cjfa-16352	121	21	financial	financial	ADJ
cjfa-16352	121	22	information	information	NOUN
cjfa-16352	121	23	.	.	PUNCT
cjfa-16352	122	1	on	on	ADP
cjfa-16352	122	2	the	the	DET
cjfa-16352	122	3	one	one	NUM
cjfa-16352	122	4	hand	hand	NOUN
cjfa-16352	122	5	,	,	PUNCT
cjfa-16352	122	6	the	the	DET
cjfa-16352	122	7	variability	variability	NOUN
cjfa-16352	122	8	in	in	ADP
cjfa-16352	122	9	fixed	fix	VERB
cjfa-16352	122	10	asset	asset	NOUN
cjfa-16352	122	11	evaluation	evaluation	NOUN
cjfa-16352	122	12	and	and	CCONJ
cjfa-16352	122	13	accounting	accounting	NOUN
cjfa-16352	122	14	,	,	PUNCT
cjfa-16352	122	15	as	as	ADP
cjfa-16352	122	16	in	in	ADP
cjfa-16352	122	17	the	the	DET
cjfa-16352	122	18	financial	financial	ADJ
cjfa-16352	122	19	statements	statement	NOUN
cjfa-16352	122	20	which	which	PRON
cjfa-16352	122	21	are	be	AUX
cjfa-16352	122	22	produced	produce	VERB
cjfa-16352	122	23	by	by	ADP
cjfa-16352	122	24	companies	company	NOUN
cjfa-16352	122	25	in	in	ADP
cjfa-16352	122	26	latvia	latvia	PROPN
cjfa-16352	122	27	is	be	AUX
cjfa-16352	122	28	incomparable	incomparable	ADJ
cjfa-16352	122	29	.	.	PUNCT
cjfa-16352	123	1	this	this	PRON
cjfa-16352	123	2	may	may	AUX
cjfa-16352	123	3	distort	distort	VERB
cjfa-16352	123	4	the	the	DET
cjfa-16352	123	5	results	result	NOUN
cjfa-16352	123	6	of	of	ADP
cjfa-16352	123	7	the	the	DET
cjfa-16352	123	8	comparison	comparison	NOUN
cjfa-16352	123	9	of	of	ADP
cjfa-16352	123	10	companies	company	NOUN
cjfa-16352	123	11	in	in	ADP
cjfa-16352	123	12	terms	term	NOUN
cjfa-16352	123	13	of	of	ADP
cjfa-16352	123	14	their	their	PRON
cjfa-16352	123	15	efficiency	efficiency	NOUN
cjfa-16352	123	16	and	and	CCONJ
cjfa-16352	123	17	stability	stability	NOUN
cjfa-16352	123	18	.	.	PUNCT
cjfa-16352	124	1	on	on	ADP
cjfa-16352	124	2	the	the	DET
cjfa-16352	124	3	other	other	ADJ
cjfa-16352	124	4	hand	hand	NOUN
cjfa-16352	124	5	,	,	PUNCT
cjfa-16352	124	6	a	a	DET
cjfa-16352	124	7	relative	relative	ADJ
cjfa-16352	124	8	freedom	freedom	NOUN
cjfa-16352	124	9	in	in	ADP
cjfa-16352	124	10	the	the	DET
cjfa-16352	124	11	choice	choice	NOUN
cjfa-16352	124	12	of	of	ADP
cjfa-16352	124	13	evaluation	evaluation	NOUN
cjfa-16352	124	14	and	and	CCONJ
cjfa-16352	124	15	accounting	accounting	NOUN
cjfa-16352	124	16	methods	method	NOUN
cjfa-16352	124	17	enable	enable	VERB
cjfa-16352	124	18	companies	company	NOUN
cjfa-16352	124	19	to	to	PART
cjfa-16352	124	20	adapt	adapt	VERB
cjfa-16352	124	21	to	to	ADP
cjfa-16352	124	22	specific	specific	ADJ
cjfa-16352	124	23	market	market	NOUN
cjfa-16352	124	24	conditions	condition	NOUN
cjfa-16352	124	25	,	,	PUNCT
cjfa-16352	124	26	globally	globally	ADV
cjfa-16352	124	27	,	,	PUNCT
cjfa-16352	124	28	nationally	nationally	ADV
cjfa-16352	124	29	or	or	CCONJ
cjfa-16352	124	30	in	in	ADP
cjfa-16352	124	31	a	a	DET
cjfa-16352	124	32	micro	micro	ADJ
cjfa-16352	124	33	environment	environment	NOUN
cjfa-16352	124	34	.	.	PUNCT
cjfa-16352	125	1	accounting	accounting	NOUN
cjfa-16352	125	2	policy	policy	NOUN
cjfa-16352	125	3	is	be	AUX
cjfa-16352	125	4	a	a	DET
cjfa-16352	125	5	factor	factor	NOUN
cjfa-16352	125	6	,	,	PUNCT
cjfa-16352	125	7	which	which	PRON
cjfa-16352	125	8	enhances	enhance	VERB
cjfa-16352	125	9	companies	company	NOUN
cjfa-16352	125	10	’	’	PART
cjfa-16352	125	11	effectiveness	effectiveness	NOUN
cjfa-16352	125	12	and	and	CCONJ
cjfa-16352	125	13	financial	financial	ADJ
cjfa-16352	125	14	stability	stability	NOUN
cjfa-16352	125	15	indicators	indicator	NOUN
cjfa-16352	125	16	.	.	PUNCT
cjfa-16352	126	1	the	the	DET
cjfa-16352	126	2	author	author	NOUN
cjfa-16352	126	3	of	of	ADP
cjfa-16352	126	4	this	this	DET
cjfa-16352	126	5	article	article	NOUN
cjfa-16352	126	6	considers	consider	VERB
cjfa-16352	126	7	that	that	SCONJ
cjfa-16352	126	8	in	in	ADP
cjfa-16352	126	9	the	the	DET
cjfa-16352	126	10	context	context	NOUN
cjfa-16352	126	11	of	of	ADP
cjfa-16352	126	12	the	the	DET
cjfa-16352	126	13	legislative	legislative	ADJ
cjfa-16352	126	14	freedom	freedom	NOUN
cjfa-16352	126	15	that	that	PRON
cjfa-16352	126	16	companies	company	NOUN
cjfa-16352	126	17	in	in	ADP
cjfa-16352	126	18	latvia	latvia	PROPN
cjfa-16352	126	19	enjoy	enjoy	VERB
cjfa-16352	126	20	it	it	PRON
cjfa-16352	126	21	is	be	AUX
cjfa-16352	126	22	expedient	expedient	ADJ
cjfa-16352	126	23	to	to	PART
cjfa-16352	126	24	use	use	VERB
cjfa-16352	126	25	the	the	DET
cjfa-16352	126	26	criteria	criterion	NOUN
cjfa-16352	126	27	of	of	ADP
cjfa-16352	126	28	materiality	materiality	NOUN
cjfa-16352	126	29	in	in	ADP
cjfa-16352	126	30	the	the	DET
cjfa-16352	126	31	choice	choice	NOUN
cjfa-16352	126	32	of	of	ADP
cjfa-16352	126	33	important	important	ADJ
cjfa-16352	126	34	issues	issue	NOUN
cjfa-16352	126	35	in	in	ADP
cjfa-16352	126	36	the	the	DET
cjfa-16352	126	37	process	process	NOUN
cjfa-16352	126	38	of	of	ADP
cjfa-16352	126	39	formation	formation	NOUN
cjfa-16352	126	40	of	of	ADP
cjfa-16352	126	41	accounting	accounting	NOUN
cjfa-16352	126	42	policy	policy	NOUN
cjfa-16352	126	43	.	.	PUNCT
cjfa-16352	127	1	this	this	PRON
cjfa-16352	127	2	will	will	AUX
cjfa-16352	127	3	ensure	ensure	VERB
cjfa-16352	127	4	the	the	DET
cjfa-16352	127	5	quality	quality	NOUN
cjfa-16352	127	6	of	of	ADP
cjfa-16352	127	7	financial	financial	ADJ
cjfa-16352	127	8	information	information	NOUN
cjfa-16352	127	9	and	and	CCONJ
cjfa-16352	127	10	its	its	PRON
cjfa-16352	127	11	comparability	comparability	NOUN
cjfa-16352	127	12	.	.	PUNCT
cjfa-16352	128	1	variability	variability	NOUN
cjfa-16352	128	2	of	of	ADP
cjfa-16352	128	3	accounting	accounting	NOUN
cjfa-16352	128	4	policies	policy	NOUN
cjfa-16352	128	5	–	–	PUNCT
cjfa-16352	128	6	advantages	advantage	NOUN
cjfa-16352	128	7	and	and	CCONJ
cjfa-16352	128	8	disadvantages	disadvantage	VERB
cjfa-16352	128	9	19	19	NUM
cjfa-16352	128	10	 	 	SPACE
cjfa-16352	128	11	references	reference	NOUN
cjfa-16352	128	12	hendriksen	hendriksen	PROPN
cjfa-16352	128	13	,	,	PUNCT
cjfa-16352	128	14	e.	e.	PROPN
cjfa-16352	128	15	s.	s.	PROPN
cjfa-16352	128	16	,	,	PUNCT
cjfa-16352	128	17	&	&	CCONJ
cjfa-16352	128	18	breda	breda	PROPN
cjfa-16352	128	19	,	,	PUNCT
cjfa-16352	128	20	m.	m.	PROPN
cjfa-16352	128	21	f.	f.	PROPN
cjfa-16352	128	22	(	(	PUNCT
cjfa-16352	128	23	2000	2000	NUM
cjfa-16352	128	24	)	)	PUNCT
cjfa-16352	128	25	.	.	PUNCT
cjfa-16352	129	1	accounting	accounting	NOUN
cjfa-16352	129	2	theory	theory	NOUN
cjfa-16352	129	3	(	(	PUNCT
cjfa-16352	129	4	5th	5th	ADJ
cjfa-16352	129	5	edition	edition	NOUN
cjfa-16352	129	6	)	)	PUNCT
cjfa-16352	129	7	.	.	PUNCT
cjfa-16352	130	1	mcgraw	mcgraw	PROPN
cjfa-16352	130	2	-	-	PUNCT
cjfa-16352	130	3	hill	hill	NOUN
cjfa-16352	130	4	education	education	NOUN
cjfa-16352	130	5	.	.	PUNCT
cjfa-16352	131	1	ias	ias	PROPN
cjfa-16352	131	2	1	1	NUM
cjfa-16352	131	3	presentation	presentation	NOUN
cjfa-16352	131	4	of	of	ADP
cjfa-16352	131	5	financial	financial	ADJ
cjfa-16352	131	6	statements	statement	NOUN
cjfa-16352	131	7	,	,	PUNCT
cjfa-16352	131	8	http://www.ifrs.org/issued-standards/listof-standards/ias-1-presentation-of-financial-statements/	http://www.ifrs.org/issued-standards/listof-standards/ias-1-presentation-of-financial-statements/	PROPN
cjfa-16352	131	9	(	(	PUNCT
cjfa-16352	131	10	accessed	access	VERB
cjfa-16352	131	11	:	:	PUNCT
cjfa-16352	131	12	07.07.2017	07.07.2017	NUM
cjfa-16352	131	13	)	)	PUNCT
cjfa-16352	131	14	.	.	PUNCT
cjfa-16352	132	1	kondrakov	kondrakov	PROPN
cjfa-16352	132	2	,	,	PUNCT
cjfa-16352	132	3	n.	n.	PROPN
cjfa-16352	132	4	p.	p.	PROPN
cjfa-16352	132	5	,	,	PUNCT
cjfa-16352	132	6	&	&	CCONJ
cjfa-16352	132	7	kondrakov	kondrakov	PROPN
cjfa-16352	132	8	,	,	PUNCT
cjfa-16352	132	9	i.	i.	PROPN
cjfa-16352	132	10	n.	n.	PROPN
cjfa-16352	132	11	(	(	PUNCT
cjfa-16352	132	12	2013	2013	NUM
cjfa-16352	132	13	)	)	PUNCT
cjfa-16352	132	14	.	.	PUNCT
cjfa-16352	133	1	accounting	account	VERB
cjfa-16352	133	2	in	in	ADP
cjfa-16352	133	3	charts	chart	NOUN
cjfa-16352	133	4	and	and	CCONJ
cjfa-16352	133	5	tables	table	NOUN
cjfa-16352	133	6	.	.	PUNCT
cjfa-16352	134	1	moscow	moscow	PROPN
cjfa-16352	134	2	:	:	PUNCT
cjfa-16352	134	3	prospect	prospect	PROPN
cjfa-16352	134	4	.	.	PUNCT
cjfa-16352	135	1	kondrakov	kondrakov	PROPN
cjfa-16352	135	2	,	,	PUNCT
cjfa-16352	135	3	n.	n.	PROPN
cjfa-16352	135	4	p.	p.	PROPN
cjfa-16352	135	5	(	(	PUNCT
cjfa-16352	135	6	2013	2013	NUM
cjfa-16352	135	7	)	)	PUNCT
cjfa-16352	135	8	.	.	PUNCT
cjfa-16352	136	1	accounting	accounting	NOUN
cjfa-16352	136	2	:	:	PUNCT
cjfa-16352	136	3	textbook	textbook	NOUN
cjfa-16352	136	4	.	.	PUNCT
cjfa-16352	137	1	moscow	moscow	PROPN
cjfa-16352	137	2	:	:	PUNCT
cjfa-16352	137	3	scientific	scientific	ADJ
cjfa-16352	137	4	publishing	publishing	NOUN
cjfa-16352	137	5	center	center	NOUN
cjfa-16352	137	6	infra	infra	NOUN
cjfa-16352	137	7	-	-	PUNCT
cjfa-16352	137	8	m.	m.	NOUN
cjfa-16352	137	9	leibus	leibus	NOUN
cjfa-16352	137	10	,	,	PUNCT
cjfa-16352	137	11	i.	i.	NOUN
cjfa-16352	137	12	,	,	PUNCT
cjfa-16352	137	13	petersone	petersone	NOUN
cjfa-16352	137	14	,	,	PUNCT
cjfa-16352	137	15	i.	i.	PROPN
cjfa-16352	137	16	,	,	PUNCT
cjfa-16352	137	17	&	&	CCONJ
cjfa-16352	137	18	jesemchik	jesemchik	PROPN
cjfa-16352	137	19	,	,	PUNCT
cjfa-16352	137	20	a.	a.	NOUN
cjfa-16352	137	21	(	(	PUNCT
cjfa-16352	137	22	2016	2016	NUM
cjfa-16352	137	23	)	)	PUNCT
cjfa-16352	137	24	.	.	PUNCT
cjfa-16352	138	1	financial	financial	ADJ
cjfa-16352	138	2	accounting	accounting	NOUN
cjfa-16352	138	3	.	.	PUNCT
cjfa-16352	139	1	riga	riga	ADJ
cjfa-16352	139	2	:	:	PUNCT
cjfa-16352	139	3	business	business	NOUN
cjfa-16352	139	4	information	information	NOUN
cjfa-16352	139	5	service	service	NOUN
cjfa-16352	139	6	.	.	PUNCT
cjfa-16352	140	1	ludborzhs	ludborzhs	PROPN
cjfa-16352	140	2	,	,	PUNCT
cjfa-16352	140	3	a.	a.	NOUN
cjfa-16352	140	4	(	(	PUNCT
cjfa-16352	140	5	2006	2006	NUM
cjfa-16352	140	6	)	)	PUNCT
cjfa-16352	140	7	.	.	PUNCT
cjfa-16352	141	1	accounting	account	VERB
cjfa-16352	141	2	for	for	ADP
cjfa-16352	141	3	fixed	fix	VERB
cjfa-16352	141	4	assets	asset	NOUN
cjfa-16352	141	5	.	.	PUNCT
cjfa-16352	142	1	riga	riga	ADJ
cjfa-16352	142	2	:	:	PUNCT
cjfa-16352	142	3	business	business	NOUN
cjfa-16352	142	4	information	information	NOUN
cjfa-16352	142	5	service	service	NOUN
cjfa-16352	142	6	.	.	PUNCT
cjfa-16352	143	1	needles	needles	PROPN
cjfa-16352	143	2	,	,	PUNCT
cjfa-16352	143	3	b.	b.	PROPN
cjfa-16352	143	4	e.	e.	PROPN
cjfa-16352	143	5	,	,	PUNCT
cjfa-16352	143	6	powers	power	NOUN
cjfa-16352	143	7	,	,	PUNCT
cjfa-16352	143	8	m.	m.	NOUN
cjfa-16352	143	9	,	,	PUNCT
cjfa-16352	143	10	&	&	CCONJ
cjfa-16352	143	11	crosson	crosson	PROPN
cjfa-16352	143	12	,	,	PUNCT
cjfa-16352	143	13	s.	s.	PROPN
cjfa-16352	143	14	v.	v.	PROPN
cjfa-16352	143	15	(	(	PUNCT
cjfa-16352	143	16	2013	2013	NUM
cjfa-16352	143	17	)	)	PUNCT
cjfa-16352	143	18	.	.	PUNCT
cjfa-16352	144	1	principles	principle	NOUN
cjfa-16352	144	2	of	of	ADP
cjfa-16352	144	3	accounting	accounting	NOUN
cjfa-16352	144	4	,	,	PUNCT
cjfa-16352	144	5	(	(	PUNCT
cjfa-16352	144	6	12th	12th	NOUN
cjfa-16352	144	7	edition	edition	NOUN
cjfa-16352	144	8	)	)	PUNCT
cjfa-16352	144	9	.	.	PUNCT
cjfa-16352	145	1	cengage	cengage	PROPN
cjfa-16352	145	2	learning	learning	PROPN
cjfa-16352	145	3	.	.	PUNCT
cjfa-16352	146	1	sheremet	sheremet	PROPN
cjfa-16352	146	2	,	,	PUNCT
cjfa-16352	146	3	a.	a.	PROPN
cjfa-16352	146	4	d.	d.	PROPN
cjfa-16352	146	5	(	(	PUNCT
cjfa-16352	146	6	2009	2009	NUM
cjfa-16352	146	7	)	)	PUNCT
cjfa-16352	146	8	.	.	PUNCT
cjfa-16352	147	1	analysis	analysis	NOUN
cjfa-16352	147	2	and	and	CCONJ
cjfa-16352	147	3	diagnostics	diagnostic	NOUN
cjfa-16352	147	4	of	of	ADP
cjfa-16352	147	5	financial	financial	ADJ
cjfa-16352	147	6	and	and	CCONJ
cjfa-16352	147	7	economic	economic	ADJ
cjfa-16352	147	8	activity	activity	NOUN
cjfa-16352	147	9	of	of	ADP
cjfa-16352	147	10	the	the	DET
cjfa-16352	147	11	enterprise	enterprise	NOUN
cjfa-16352	147	12	:	:	PUNCT
cjfa-16352	147	13	textbook	textbook	NOUN
cjfa-16352	147	14	.	.	PUNCT
cjfa-16352	148	1	moscow	moscow	PROPN
cjfa-16352	148	2	:	:	PUNCT
cjfa-16352	148	3	scientific	scientific	ADJ
cjfa-16352	148	4	publishing	publishing	NOUN
cjfa-16352	148	5	center	center	NOUN
cjfa-16352	148	6	infra	infra	NOUN
cjfa-16352	148	7	-	-	PUNCT
cjfa-16352	148	8	m.	m.	NOUN
cjfa-16352	148	9	the	the	DET
cjfa-16352	148	10	guidelines	guideline	NOUN
cjfa-16352	148	11	on	on	ADP
cjfa-16352	148	12	the	the	DET
cjfa-16352	148	13	preparation	preparation	NOUN
cjfa-16352	148	14	of	of	ADP
cjfa-16352	148	15	accountancy	accountancy	NOUN
cjfa-16352	148	16	documents	document	NOUN
cjfa-16352	148	17	,	,	PUNCT
cjfa-16352	148	18	http://www.fm.gov.lv/	http://www.fm.gov.lv/	PROPN
cjfa-16352	148	19	lv	lv	PROPN
cjfa-16352	148	20	/	/	SYM
cjfa-16352	148	21	sadalas	sadalas	PROPN
cjfa-16352	148	22	/	/	SYM
cjfa-16352	148	23	gramatvedibas_un_revizijas_politika	gramatvedibas_un_revizijas_politika	NOUN
cjfa-16352	148	24	/	/	SYM
cjfa-16352	148	25	gramatvedibas_politika	gramatvedibas_politika	NOUN
cjfa-16352	148	26	/	/	SYM
cjfa-16352	148	27	gramatvedibas_organizacijas_dokumentu_rokasgramata_mikrosabiedribam_un_mazam	gramatvedibas_organizacijas_dokumentu_rokasgramata_mikrosabiedribam_un_mazam	NOUN
cjfa-16352	148	28	_	_	NOUN
cjfa-16352	149	1	sabiedribam___/	sabiedribam___/	NOUN
cjfa-16352	149	2	(	(	PUNCT
cjfa-16352	149	3	accessed	access	VERB
cjfa-16352	149	4	:	:	PUNCT
cjfa-16352	149	5	28.07.2017	28.07.2017	NUM
cjfa-16352	149	6	)	)	PUNCT
cjfa-16352	149	7	.	.	PUNCT
cjfa-16352	150	1	the	the	DET
cjfa-16352	150	2	law	law	NOUN
cjfa-16352	150	3	on	on	ADP
cjfa-16352	150	4	accounting	accounting	NOUN
cjfa-16352	150	5	,	,	PUNCT
cjfa-16352	150	6	https://likumi.lv/doc.php?id=66460	https://likumi.lv/doc.php?id=66460	X
cjfa-16352	150	7	(	(	PUNCT
cjfa-16352	150	8	accessed	access	VERB
cjfa-16352	150	9	:	:	PUNCT
cjfa-16352	150	10	01.08.2017	01.08.2017	NUM
cjfa-16352	150	11	)	)	PUNCT
cjfa-16352	150	12	.	.	PUNCT
cjfa-16352	151	1	the	the	DET
cjfa-16352	151	2	law	law	NOUN
cjfa-16352	151	3	on	on	ADP
cjfa-16352	151	4	the	the	DET
cjfa-16352	151	5	annual	annual	ADJ
cjfa-16352	151	6	financial	financial	ADJ
cjfa-16352	151	7	statements	statement	NOUN
cjfa-16352	151	8	and	and	CCONJ
cjfa-16352	151	9	consolidated	consolidated	ADJ
cjfa-16352	151	10	financial	financial	ADJ
cjfa-16352	151	11	statements	statement	NOUN
cjfa-16352	151	12	,	,	PUNCT
cjfa-16352	151	13	https://likumi.lv/ta/id/277779-gada-parskatu-un-konsolideto-gada-parskatu-likums	https://likumi.lv/ta/id/277779-gada-parskatu-un-konsolideto-gada-parskatu-likum	NOUN
cjfa-16352	151	14	(	(	PUNCT
cjfa-16352	151	15	accessed	access	VERB
cjfa-16352	151	16	:	:	PUNCT
cjfa-16352	151	17	21.07.2017	21.07.2017	NUM
cjfa-16352	151	18	)	)	PUNCT
cjfa-16352	151	19	.	.	PUNCT
cjfa-16352	152	1	the	the	DET
cjfa-16352	152	2	rules	rule	NOUN
cjfa-16352	152	3	of	of	ADP
cjfa-16352	152	4	the	the	DET
cjfa-16352	152	5	cabinet	cabinet	NOUN
cjfa-16352	152	6	of	of	ADP
cjfa-16352	152	7	ministers	minister	NOUN
cjfa-16352	152	8	no	no	DET
cjfa-16352	152	9	585	585	NUM
cjfa-16352	152	10	“	"	PUNCT
cjfa-16352	152	11	regulation	regulation	NOUN
cjfa-16352	152	12	regarding	regard	VERB
cjfa-16352	152	13	the	the	DET
cjfa-16352	152	14	conduct	conduct	NOUN
cjfa-16352	152	15	and	and	CCONJ
cjfa-16352	152	16	organisation	organisation	NOUN
cjfa-16352	152	17	of	of	ADP
cjfa-16352	152	18	accounting	accounting	NOUN
cjfa-16352	152	19	”	"	PUNCT
cjfa-16352	152	20	,	,	PUNCT
cjfa-16352	152	21	https://likumi.lv/doc.php?id=80418	https://likumi.lv/doc.php?id=80418	NOUN
cjfa-16352	152	22	(	(	PUNCT
cjfa-16352	152	23	accessed	access	VERB
cjfa-16352	152	24	:	:	PUNCT
cjfa-16352	152	25	01.08.2017	01.08.2017	NUM
cjfa-16352	152	26	)	)	PUNCT
cjfa-16352	152	27	.	.	PUNCT