id	sid	tid	token	lemma	pos
egc-23	1	1	eglobal	eglobal	PROPN
egc-23	1	2	congress	congress	PROPN
egc-23	1	3	hosted	host	VERB
egc-23	1	4	online	online	ADV
egc-23	1	5	from	from	ADP
egc-23	1	6	plano	plano	PROPN
egc-23	1	7	,	,	PUNCT
egc-23	1	8	texas	texas	PROPN
egc-23	1	9	,	,	PUNCT
egc-23	1	10	usa	usa	PROPN
egc-23	1	11	.	.	PROPN
egc-23	1	12	date	date	PROPN
egc-23	1	13	:	:	PUNCT
egc-23	1	14	20th	20th	ADJ
egc-23	1	15	january	january	PROPN
egc-23	1	16	,	,	PUNCT
egc-23	1	17	2023	2023	NUM
egc-23	1	18	website	website	NOUN
egc-23	1	19	:	:	PUNCT
egc-23	1	20	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-23	1	21	82	82	NUM
egc-23	2	1	|	|	ADV
egc-23	2	2	p	p	NOUN
egc-23	2	3	a	a	DET
egc-23	2	4	g	g	NOUN
egc-23	2	5	e	e	NOUN
egc-23	2	6	issues	issue	NOUN
egc-23	2	7	of	of	ADP
egc-23	2	8	improving	improve	VERB
egc-23	2	9	the	the	DET
egc-23	2	10	inventory	inventory	NOUN
egc-23	2	11	conduct	conduct	NOUN
egc-23	2	12	procedure	procedure	NOUN
egc-23	2	13	tashpulatova	tashpulatova	NOUN
egc-23	2	14	munisabonu	munisabonu	PROPN
egc-23	3	1	ibrohim	ibrohim	PROPN
egc-23	3	2	kizi	kizi	PROPN
egc-23	3	3	tashkent	tashkent	PROPN
egc-23	3	4	institute	institute	PROPN
egc-23	3	5	of	of	ADP
egc-23	3	6	finance	finance	PROPN
egc-23	3	7	faculty	faculty	NOUN
egc-23	3	8	of	of	ADP
egc-23	3	9	accounting	accounting	NOUN
egc-23	3	10	,	,	PUNCT
egc-23	3	11	master	master	NOUN
egc-23	3	12	student	student	NOUN
egc-23	3	13	abstract	abstract	NOUN
egc-23	3	14	this	this	DET
egc-23	3	15	article	article	NOUN
egc-23	3	16	talks	talk	VERB
egc-23	3	17	about	about	ADP
egc-23	3	18	the	the	DET
egc-23	3	19	issues	issue	NOUN
egc-23	3	20	of	of	ADP
egc-23	3	21	improving	improve	VERB
egc-23	3	22	the	the	DET
egc-23	3	23	inventory	inventory	NOUN
egc-23	3	24	procedure	procedure	NOUN
egc-23	3	25	.	.	PUNCT
egc-23	4	1	international	international	ADJ
egc-23	4	2	accounting	accounting	NOUN
egc-23	4	3	standards	standard	NOUN
egc-23	4	4	play	play	VERB
egc-23	4	5	an	an	DET
egc-23	4	6	important	important	ADJ
egc-23	4	7	role	role	NOUN
egc-23	4	8	in	in	ADP
egc-23	4	9	the	the	DET
egc-23	4	10	development	development	NOUN
egc-23	4	11	of	of	ADP
egc-23	4	12	the	the	DET
egc-23	4	13	international	international	ADJ
egc-23	4	14	accounting	accounting	NOUN
egc-23	4	15	system	system	NOUN
egc-23	4	16	in	in	ADP
egc-23	4	17	the	the	DET
egc-23	4	18	context	context	NOUN
egc-23	4	19	of	of	ADP
egc-23	4	20	economic	economic	ADJ
egc-23	4	21	modernization	modernization	NOUN
egc-23	4	22	.	.	PUNCT
egc-23	5	1	keywords	keyword	NOUN
egc-23	5	2	:	:	PUNCT
egc-23	5	3	economy	economy	NOUN
egc-23	5	4	,	,	PUNCT
egc-23	5	5	inventory	inventory	NOUN
egc-23	5	6	,	,	PUNCT
egc-23	5	7	financial	financial	ADJ
egc-23	5	8	reporting	reporting	NOUN
egc-23	5	9	,	,	PUNCT
egc-23	5	10	accounting	accounting	NOUN
egc-23	5	11	,	,	PUNCT
egc-23	5	12	export	export	NOUN
egc-23	5	13	,	,	PUNCT
egc-23	5	14	import	import	NOUN
egc-23	5	15	,	,	PUNCT
egc-23	5	16	finance	finance	NOUN
egc-23	5	17	.	.	PUNCT
egc-23	6	1	in	in	ADP
egc-23	6	2	order	order	NOUN
egc-23	6	3	to	to	PART
egc-23	6	4	attract	attract	VERB
egc-23	6	5	investments	investment	NOUN
egc-23	6	6	to	to	ADP
egc-23	6	7	the	the	DET
egc-23	6	8	economy	economy	NOUN
egc-23	6	9	of	of	ADP
egc-23	6	10	uzbekistan	uzbekistan	PROPN
egc-23	6	11	,	,	PUNCT
egc-23	6	12	it	it	PRON
egc-23	6	13	is	be	AUX
egc-23	6	14	necessary	necessary	ADJ
egc-23	6	15	to	to	PART
egc-23	6	16	create	create	VERB
egc-23	6	17	certain	certain	ADJ
egc-23	6	18	conditions	condition	NOUN
egc-23	6	19	,	,	PUNCT
egc-23	6	20	including	include	VERB
egc-23	6	21	achieving	achieve	VERB
egc-23	6	22	transparency	transparency	NOUN
egc-23	6	23	and	and	CCONJ
egc-23	6	24	accuracy	accuracy	NOUN
egc-23	6	25	of	of	ADP
egc-23	6	26	the	the	DET
egc-23	6	27	activities	activity	NOUN
egc-23	6	28	of	of	ADP
egc-23	6	29	the	the	DET
egc-23	6	30	economic	economic	ADJ
egc-23	6	31	entities	entity	NOUN
egc-23	6	32	of	of	ADP
egc-23	6	33	our	our	PRON
egc-23	6	34	country	country	NOUN
egc-23	6	35	.	.	PUNCT
egc-23	7	1	implementation	implementation	NOUN
egc-23	7	2	of	of	ADP
egc-23	7	3	this	this	DET
egc-23	7	4	issue	issue	NOUN
egc-23	7	5	is	be	AUX
egc-23	7	6	related	relate	VERB
egc-23	7	7	to	to	ADP
egc-23	7	8	the	the	DET
egc-23	7	9	application	application	NOUN
egc-23	7	10	of	of	ADP
egc-23	7	11	generally	generally	ADV
egc-23	7	12	accepted	accept	VERB
egc-23	7	13	world	world	NOUN
egc-23	7	14	standards	standard	NOUN
egc-23	7	15	of	of	ADP
egc-23	7	16	financial	financial	ADJ
egc-23	7	17	reporting	reporting	NOUN
egc-23	7	18	international	international	ADJ
egc-23	7	19	standards	standard	NOUN
egc-23	7	20	of	of	ADP
egc-23	7	21	financial	financial	ADJ
egc-23	7	22	reporting	reporting	NOUN
egc-23	7	23	.	.	PUNCT
egc-23	8	1	after	after	ADP
egc-23	8	2	gaining	gain	VERB
egc-23	8	3	independence	independence	NOUN
egc-23	8	4	,	,	PUNCT
egc-23	8	5	uzbekistan	uzbekistan	PROPN
egc-23	8	6	began	begin	VERB
egc-23	8	7	to	to	PART
egc-23	8	8	move	move	VERB
egc-23	8	9	towards	towards	ADP
egc-23	8	10	a	a	DET
egc-23	8	11	market	market	NOUN
egc-23	8	12	economy	economy	NOUN
egc-23	8	13	.	.	PUNCT
egc-23	9	1	in	in	ADP
egc-23	9	2	this	this	DET
egc-23	9	3	process	process	NOUN
egc-23	9	4	,	,	PUNCT
egc-23	9	5	the	the	DET
egc-23	9	6	soviet	soviet	ADJ
egc-23	9	7	accounting	accounting	NOUN
egc-23	9	8	methods	method	NOUN
egc-23	9	9	were	be	AUX
egc-23	9	10	abandoned	abandon	VERB
egc-23	9	11	and	and	CCONJ
egc-23	9	12	financial	financial	ADJ
egc-23	9	13	reporting	reporting	NOUN
egc-23	9	14	began	begin	VERB
egc-23	9	15	to	to	PART
egc-23	9	16	move	move	VERB
egc-23	9	17	to	to	ADP
egc-23	9	18	globally	globally	ADV
egc-23	9	19	accepted	accept	VERB
egc-23	9	20	principles	principle	NOUN
egc-23	9	21	.	.	PUNCT
egc-23	10	1	in	in	ADP
egc-23	10	2	particular	particular	ADJ
egc-23	10	3	,	,	PUNCT
egc-23	10	4	various	various	ADJ
egc-23	10	5	national	national	ADJ
egc-23	10	6	accounting	accounting	NOUN
egc-23	10	7	standards	standard	NOUN
egc-23	10	8	supported	support	VERB
egc-23	10	9	by	by	ADP
egc-23	10	10	law	law	NOUN
egc-23	10	11	were	be	AUX
egc-23	10	12	developed	develop	VERB
egc-23	10	13	,	,	PUNCT
egc-23	10	14	systems	system	NOUN
egc-23	10	15	of	of	ADP
egc-23	10	16	training	train	VERB
egc-23	10	17	international	international	ADJ
egc-23	10	18	accounting	accounting	NOUN
egc-23	10	19	practices	practice	NOUN
egc-23	10	20	and	and	CCONJ
egc-23	10	21	certification	certification	NOUN
egc-23	10	22	of	of	ADP
egc-23	10	23	accountants	accountant	NOUN
egc-23	10	24	were	be	AUX
egc-23	10	25	formed	form	VERB
egc-23	10	26	under	under	ADP
egc-23	10	27	the	the	DET
egc-23	10	28	associations	association	NOUN
egc-23	10	29	of	of	ADP
egc-23	10	30	accountants	accountant	NOUN
egc-23	10	31	.	.	PUNCT
egc-23	11	1	in	in	ADP
egc-23	11	2	recent	recent	ADJ
egc-23	11	3	years	year	NOUN
egc-23	11	4	,	,	PUNCT
egc-23	11	5	the	the	DET
egc-23	11	6	scope	scope	NOUN
egc-23	11	7	of	of	ADP
egc-23	11	8	international	international	ADJ
egc-23	11	9	relations	relation	NOUN
egc-23	11	10	of	of	ADP
egc-23	11	11	economic	economic	ADJ
egc-23	11	12	entities	entity	NOUN
egc-23	11	13	operating	operate	VERB
egc-23	11	14	in	in	ADP
egc-23	11	15	our	our	PRON
egc-23	11	16	republic	republic	NOUN
egc-23	11	17	with	with	ADP
egc-23	11	18	foreign	foreign	ADJ
egc-23	11	19	partners	partner	NOUN
egc-23	11	20	has	have	AUX
egc-23	11	21	been	be	AUX
egc-23	11	22	significantly	significantly	ADV
egc-23	11	23	expanding	expand	VERB
egc-23	11	24	,	,	PUNCT
egc-23	11	25	and	and	CCONJ
egc-23	11	26	the	the	DET
egc-23	11	27	volume	volume	NOUN
egc-23	11	28	of	of	ADP
egc-23	11	29	foreign	foreign	ADJ
egc-23	11	30	users	user	NOUN
egc-23	11	31	of	of	ADP
egc-23	11	32	accounting	accounting	NOUN
egc-23	11	33	reports	report	NOUN
egc-23	11	34	has	have	AUX
egc-23	11	35	also	also	ADV
egc-23	11	36	increased	increase	VERB
egc-23	11	37	.	.	PUNCT
egc-23	12	1	the	the	DET
egc-23	12	2	inventory	inventory	NOUN
egc-23	12	3	is	be	AUX
egc-23	12	4	carried	carry	VERB
egc-23	12	5	out	out	ADP
egc-23	12	6	by	by	ADP
egc-23	12	7	visual	visual	ADJ
egc-23	12	8	inspection	inspection	NOUN
egc-23	12	9	and	and	CCONJ
egc-23	12	10	calculation	calculation	NOUN
egc-23	12	11	of	of	ADP
egc-23	12	12	fixed	fix	VERB
egc-23	12	13	assets	asset	NOUN
egc-23	12	14	,	,	PUNCT
egc-23	12	15	inventories	inventory	NOUN
egc-23	12	16	,	,	PUNCT
egc-23	12	17	cash	cash	NOUN
egc-23	12	18	,	,	PUNCT
egc-23	12	19	strict	strict	ADJ
egc-23	12	20	reporting	reporting	NOUN
egc-23	12	21	forms	form	NOUN
egc-23	12	22	,	,	PUNCT
egc-23	12	23	as	as	ADV
egc-23	12	24	well	well	ADV
egc-23	12	25	as	as	ADP
egc-23	12	26	documents	document	NOUN
egc-23	12	27	certifying	certify	VERB
egc-23	12	28	the	the	DET
egc-23	12	29	rights	right	NOUN
egc-23	12	30	to	to	ADP
egc-23	12	31	intangible	intangible	ADJ
egc-23	12	32	assets	asset	NOUN
egc-23	12	33	,	,	PUNCT
egc-23	12	34	securities	security	NOUN
egc-23	12	35	,	,	PUNCT
egc-23	12	36	loans	loan	NOUN
egc-23	12	37	,	,	PUNCT
egc-23	12	38	etc	etc	X
egc-23	12	39	.	.	X
egc-23	12	40	during	during	ADP
egc-23	12	41	the	the	DET
egc-23	12	42	inventory	inventory	NOUN
egc-23	12	43	,	,	PUNCT
egc-23	12	44	inventory	inventory	NOUN
egc-23	12	45	lists	list	NOUN
egc-23	12	46	,	,	PUNCT
egc-23	12	47	inventory	inventory	NOUN
egc-23	12	48	acts	act	NOUN
egc-23	12	49	are	be	AUX
egc-23	12	50	drawn	draw	VERB
egc-23	12	51	up	up	ADP
egc-23	12	52	in	in	ADP
egc-23	12	53	at	at	ADV
egc-23	12	54	least	least	ADV
egc-23	12	55	2	2	NUM
egc-23	12	56	copies	copy	NOUN
egc-23	12	57	.	.	PUNCT
egc-23	13	1	they	they	PRON
egc-23	13	2	are	be	AUX
egc-23	13	3	signed	sign	VERB
egc-23	13	4	by	by	ADP
egc-23	13	5	all	all	DET
egc-23	13	6	members	member	NOUN
egc-23	13	7	of	of	ADP
egc-23	13	8	the	the	DET
egc-23	13	9	inventory	inventory	PROPN
egc-23	13	10	commission	commission	PROPN
egc-23	13	11	.	.	PUNCT
egc-23	14	1	financially	financially	ADV
egc-23	14	2	responsible	responsible	ADJ
egc-23	14	3	persons	person	NOUN
egc-23	14	4	submit	submit	VERB
egc-23	14	5	receipts	receipt	NOUN
egc-23	14	6	stating	state	VERB
egc-23	14	7	that	that	SCONJ
egc-23	14	8	all	all	DET
egc-23	14	9	the	the	DET
egc-23	14	10	valuables	valuable	NOUN
egc-23	14	11	noted	note	VERB
egc-23	14	12	in	in	ADP
egc-23	14	13	the	the	DET
egc-23	14	14	inventory	inventory	NOUN
egc-23	14	15	have	have	AUX
egc-23	14	16	been	be	AUX
egc-23	14	17	checked	check	VERB
egc-23	14	18	in	in	ADP
egc-23	14	19	their	their	PRON
egc-23	14	20	presence	presence	NOUN
egc-23	14	21	,	,	PUNCT
egc-23	14	22	accepted	accept	VERB
egc-23	14	23	by	by	ADP
egc-23	14	24	them	they	PRON
egc-23	14	25	for	for	ADP
egc-23	14	26	safekeeping	safekeeping	NOUN
egc-23	14	27	and	and	CCONJ
egc-23	14	28	that	that	SCONJ
egc-23	14	29	they	they	PRON
egc-23	14	30	have	have	VERB
egc-23	14	31	no	no	DET
egc-23	14	32	claims	claim	NOUN
egc-23	14	33	against	against	ADP
egc-23	14	34	the	the	DET
egc-23	14	35	commission	commission	PROPN
egc-23	14	36	.	.	PUNCT
egc-23	15	1	eglobal	eglobal	PROPN
egc-23	15	2	congress	congress	PROPN
egc-23	15	3	hosted	host	VERB
egc-23	15	4	online	online	ADV
egc-23	15	5	from	from	ADP
egc-23	15	6	plano	plano	PROPN
egc-23	15	7	,	,	PUNCT
egc-23	15	8	texas	texas	PROPN
egc-23	15	9	,	,	PUNCT
egc-23	15	10	usa	usa	PROPN
egc-23	15	11	.	.	PROPN
egc-23	15	12	date	date	PROPN
egc-23	15	13	:	:	PUNCT
egc-23	15	14	20th	20th	ADJ
egc-23	15	15	january	january	PROPN
egc-23	15	16	,	,	PUNCT
egc-23	15	17	2023	2023	NUM
egc-23	15	18	website	website	NOUN
egc-23	15	19	:	:	PUNCT
egc-23	15	20	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-23	15	21	83	83	NUM
egc-23	16	1	|	|	ADV
egc-23	16	2	p	p	NOUN
egc-23	16	3	a	a	DET
egc-23	16	4	g	g	NOUN
egc-23	16	5	e	e	NOUN
egc-23	16	6	at	at	ADP
egc-23	16	7	the	the	DET
egc-23	16	8	end	end	NOUN
egc-23	16	9	of	of	ADP
egc-23	16	10	the	the	DET
egc-23	16	11	inventory	inventory	NOUN
egc-23	16	12	,	,	PUNCT
egc-23	16	13	the	the	DET
egc-23	16	14	inventories	inventory	NOUN
egc-23	16	15	(	(	PUNCT
egc-23	16	16	acts	act	NOUN
egc-23	16	17	)	)	PUNCT
egc-23	16	18	are	be	AUX
egc-23	16	19	transferred	transfer	VERB
egc-23	16	20	to	to	ADP
egc-23	16	21	the	the	DET
egc-23	16	22	accounting	accounting	NOUN
egc-23	16	23	department	department	NOUN
egc-23	16	24	to	to	PART
egc-23	16	25	compare	compare	VERB
egc-23	16	26	the	the	DET
egc-23	16	27	actual	actual	ADJ
egc-23	16	28	availability	availability	NOUN
egc-23	16	29	of	of	ADP
egc-23	16	30	valuables	valuable	NOUN
egc-23	16	31	with	with	ADP
egc-23	16	32	accounting	accounting	NOUN
egc-23	16	33	data	datum	NOUN
egc-23	16	34	.	.	PUNCT
egc-23	17	1	if	if	SCONJ
egc-23	17	2	any	any	DET
egc-23	17	3	deviations	deviation	NOUN
egc-23	17	4	from	from	ADP
egc-23	17	5	the	the	DET
egc-23	17	6	accounting	accounting	NOUN
egc-23	17	7	data	datum	NOUN
egc-23	17	8	(	(	PUNCT
egc-23	17	9	surplus	surplus	NOUN
egc-23	17	10	/	/	SYM
egc-23	17	11	shortage	shortage	NOUN
egc-23	17	12	)	)	PUNCT
egc-23	17	13	are	be	AUX
egc-23	17	14	found	find	VERB
egc-23	17	15	,	,	PUNCT
egc-23	17	16	collation	collation	NOUN
egc-23	17	17	sheets	sheet	NOUN
egc-23	17	18	are	be	AUX
egc-23	17	19	filled	fill	VERB
egc-23	17	20	out	out	ADP
egc-23	17	21	.	.	PUNCT
egc-23	18	1	they	they	PRON
egc-23	18	2	reflect	reflect	VERB
egc-23	18	3	discrepancies	discrepancy	NOUN
egc-23	18	4	between	between	ADP
egc-23	18	5	accounting	accounting	NOUN
egc-23	18	6	data	datum	NOUN
egc-23	18	7	and	and	CCONJ
egc-23	18	8	inventory	inventory	NOUN
egc-23	18	9	data	datum	NOUN
egc-23	18	10	.	.	PUNCT
egc-23	19	1	the	the	DET
egc-23	19	2	amounts	amount	NOUN
egc-23	19	3	of	of	ADP
egc-23	19	4	surpluses	surplus	NOUN
egc-23	19	5	(	(	PUNCT
egc-23	19	6	shortages	shortage	NOUN
egc-23	19	7	)	)	PUNCT
egc-23	19	8	in	in	ADP
egc-23	19	9	the	the	DET
egc-23	19	10	collation	collation	NOUN
egc-23	19	11	statements	statement	NOUN
egc-23	19	12	are	be	AUX
egc-23	19	13	indicated	indicate	VERB
egc-23	19	14	in	in	ADP
egc-23	19	15	the	the	DET
egc-23	19	16	assessment	assessment	NOUN
egc-23	19	17	adopted	adopt	VERB
egc-23	19	18	in	in	ADP
egc-23	19	19	accounting	accounting	NOUN
egc-23	19	20	.	.	PUNCT
egc-23	20	1	the	the	DET
egc-23	20	2	inventory	inventory	NOUN
egc-23	20	3	commission	commission	NOUN
egc-23	20	4	establishes	establish	VERB
egc-23	20	5	the	the	DET
egc-23	20	6	reasons	reason	NOUN
egc-23	20	7	for	for	ADP
egc-23	20	8	deviations	deviation	NOUN
egc-23	20	9	,	,	PUNCT
egc-23	20	10	identifies	identify	VERB
egc-23	20	11	the	the	DET
egc-23	20	12	guilty	guilty	ADJ
egc-23	20	13	and	and	CCONJ
egc-23	20	14	responsible	responsible	ADJ
egc-23	20	15	persons	person	NOUN
egc-23	20	16	.	.	PUNCT
egc-23	21	1	the	the	DET
egc-23	21	2	latter	latter	ADJ
egc-23	21	3	must	must	AUX
egc-23	21	4	submit	submit	VERB
egc-23	21	5	written	write	VERB
egc-23	21	6	explanations	explanation	NOUN
egc-23	21	7	to	to	ADP
egc-23	21	8	the	the	DET
egc-23	21	9	commission	commission	NOUN
egc-23	21	10	about	about	ADP
egc-23	21	11	the	the	DET
egc-23	21	12	reasons	reason	NOUN
egc-23	21	13	for	for	ADP
egc-23	21	14	the	the	DET
egc-23	21	15	shortages	shortage	NOUN
egc-23	21	16	(	(	PUNCT
egc-23	21	17	surpluses	surplus	NOUN
egc-23	21	18	)	)	PUNCT
egc-23	21	19	.	.	PUNCT
egc-23	22	1	conclusions	conclusion	NOUN
egc-23	22	2	,	,	PUNCT
egc-23	22	3	proposals	proposal	NOUN
egc-23	22	4	and	and	CCONJ
egc-23	22	5	decisions	decision	NOUN
egc-23	22	6	of	of	ADP
egc-23	22	7	the	the	DET
egc-23	22	8	commission	commission	NOUN
egc-23	22	9	are	be	AUX
egc-23	22	10	drawn	draw	VERB
egc-23	22	11	up	up	ADP
egc-23	22	12	in	in	ADP
egc-23	22	13	a	a	DET
egc-23	22	14	protocol	protocol	NOUN
egc-23	22	15	approved	approve	VERB
egc-23	22	16	by	by	ADP
egc-23	22	17	the	the	DET
egc-23	22	18	head	head	NOUN
egc-23	22	19	of	of	ADP
egc-23	22	20	the	the	DET
egc-23	22	21	enterprise	enterprise	NOUN
egc-23	22	22	.	.	PUNCT
egc-23	23	1	our	our	PRON
egc-23	23	2	republic	republic	NOUN
egc-23	23	3	's	's	PART
egc-23	23	4	financial	financial	ADJ
egc-23	23	5	reports	report	NOUN
egc-23	23	6	are	be	AUX
egc-23	23	7	based	base	VERB
egc-23	23	8	on	on	ADP
egc-23	23	9	international	international	ADJ
egc-23	23	10	standards	standard	NOUN
egc-23	23	11	.	.	PUNCT
egc-23	24	1	the	the	DET
egc-23	24	2	first	first	ADJ
egc-23	24	3	step	step	NOUN
egc-23	24	4	in	in	ADP
egc-23	24	5	the	the	DET
egc-23	24	6	process	process	NOUN
egc-23	24	7	of	of	ADP
egc-23	24	8	change	change	NOUN
egc-23	24	9	is	be	AUX
egc-23	24	10	to	to	PART
egc-23	24	11	determine	determine	VERB
egc-23	24	12	whether	whether	SCONJ
egc-23	24	13	some	some	PRON
egc-23	24	14	of	of	ADP
egc-23	24	15	the	the	DET
egc-23	24	16	local	local	ADJ
egc-23	24	17	accounting	accounting	NOUN
egc-23	24	18	practices	practice	NOUN
egc-23	24	19	that	that	PRON
egc-23	24	20	affect	affect	VERB
egc-23	24	21	the	the	DET
egc-23	24	22	accounting	accounting	NOUN
egc-23	24	23	reporting	reporting	NOUN
egc-23	24	24	process	process	NOUN
egc-23	24	25	are	be	AUX
egc-23	24	26	inconsistent	inconsistent	ADJ
egc-23	24	27	with	with	ADP
egc-23	24	28	generally	generally	ADV
egc-23	24	29	accepted	accept	VERB
egc-23	24	30	practice	practice	NOUN
egc-23	24	31	.	.	PUNCT
egc-23	25	1	if	if	SCONJ
egc-23	25	2	we	we	PRON
egc-23	25	3	evaluate	evaluate	VERB
egc-23	25	4	the	the	DET
egc-23	25	5	mentioned	mention	VERB
egc-23	25	6	technologies	technology	NOUN
egc-23	25	7	from	from	ADP
egc-23	25	8	the	the	DET
egc-23	25	9	point	point	NOUN
egc-23	25	10	of	of	ADP
egc-23	25	11	view	view	NOUN
egc-23	25	12	of	of	ADP
egc-23	25	13	the	the	DET
egc-23	25	14	labor	labor	NOUN
egc-23	25	15	capacity	capacity	NOUN
egc-23	25	16	of	of	ADP
egc-23	25	17	the	the	DET
egc-23	25	18	process	process	NOUN
egc-23	25	19	,	,	PUNCT
egc-23	25	20	the	the	DET
egc-23	25	21	structure	structure	NOUN
egc-23	25	22	and	and	CCONJ
egc-23	25	23	labor	labor	NOUN
egc-23	25	24	capacity	capacity	NOUN
egc-23	25	25	of	of	ADP
egc-23	25	26	making	make	VERB
egc-23	25	27	corrections	correction	NOUN
egc-23	25	28	in	in	ADP
egc-23	25	29	changing	change	VERB
egc-23	25	30	the	the	DET
egc-23	25	31	report	report	NOUN
egc-23	25	32	can	can	AUX
egc-23	25	33	be	be	AUX
egc-23	25	34	significantly	significantly	ADV
egc-23	25	35	reduced	reduce	VERB
egc-23	25	36	due	due	ADP
egc-23	25	37	to	to	ADP
egc-23	25	38	the	the	DET
egc-23	25	39	continuous	continuous	ADJ
egc-23	25	40	process	process	NOUN
egc-23	25	41	of	of	ADP
egc-23	25	42	approximation	approximation	NOUN
egc-23	25	43	of	of	ADP
egc-23	25	44	national	national	ADJ
egc-23	25	45	and	and	CCONJ
egc-23	25	46	international	international	ADJ
egc-23	25	47	standards	standard	NOUN
egc-23	25	48	.	.	PUNCT
egc-23	26	1	at	at	ADP
egc-23	26	2	the	the	DET
egc-23	26	3	same	same	ADJ
egc-23	26	4	time	time	NOUN
egc-23	26	5	,	,	PUNCT
egc-23	26	6	parallel	parallel	ADJ
egc-23	26	7	accounting	accounting	NOUN
egc-23	26	8	affects	affect	VERB
egc-23	26	9	the	the	DET
egc-23	26	10	entire	entire	ADJ
egc-23	26	11	process	process	NOUN
egc-23	26	12	of	of	ADP
egc-23	26	13	accounting	accounting	NOUN
egc-23	26	14	and	and	CCONJ
egc-23	26	15	reporting	reporting	NOUN
egc-23	26	16	,	,	PUNCT
egc-23	26	17	as	as	ADP
egc-23	26	18	a	a	DET
egc-23	26	19	result	result	NOUN
egc-23	26	20	of	of	ADP
egc-23	26	21	which	which	PRON
egc-23	26	22	it	it	PRON
egc-23	26	23	is	be	AUX
egc-23	26	24	inevitable	inevitable	ADJ
egc-23	26	25	to	to	PART
egc-23	26	26	review	review	VERB
egc-23	26	27	the	the	DET
egc-23	26	28	accounting	accounting	NOUN
egc-23	26	29	policy	policy	NOUN
egc-23	26	30	of	of	ADP
egc-23	26	31	the	the	DET
egc-23	26	32	joint	joint	ADJ
egc-23	26	33	-	-	PUNCT
egc-23	26	34	stock	stock	NOUN
egc-23	26	35	company	company	NOUN
egc-23	26	36	and	and	CCONJ
egc-23	26	37	make	make	VERB
egc-23	26	38	appropriate	appropriate	ADJ
egc-23	26	39	adjustments	adjustment	NOUN
egc-23	26	40	to	to	ADP
egc-23	26	41	it	it	PRON
egc-23	26	42	.	.	PUNCT
egc-23	27	1	all	all	DET
egc-23	27	2	items	item	NOUN
egc-23	27	3	of	of	ADP
egc-23	27	4	income	income	NOUN
egc-23	27	5	and	and	CCONJ
egc-23	27	6	expenses	expense	NOUN
egc-23	27	7	recognized	recognize	VERB
egc-23	27	8	during	during	ADP
egc-23	27	9	the	the	DET
egc-23	27	10	reporting	reporting	NOUN
egc-23	27	11	period	period	NOUN
egc-23	27	12	are	be	AUX
egc-23	27	13	presented	present	VERB
egc-23	27	14	in	in	ADP
egc-23	27	15	one	one	NUM
egc-23	27	16	statement	statement	NOUN
egc-23	27	17	of	of	ADP
egc-23	27	18	the	the	DET
egc-23	27	19	joint	joint	ADJ
egc-23	27	20	stock	stock	NOUN
egc-23	27	21	company	company	NOUN
egc-23	27	22	or	or	CCONJ
egc-23	27	23	gross	gross	ADJ
egc-23	27	24	income	income	NOUN
egc-23	27	25	,	,	PUNCT
egc-23	27	26	or	or	CCONJ
egc-23	27	27	in	in	ADP
egc-23	27	28	two	two	NUM
egc-23	27	29	reports	report	NOUN
egc-23	27	30	:	:	PUNCT
egc-23	27	31	a	a	DET
egc-23	27	32	statement	statement	NOUN
egc-23	27	33	reflecting	reflect	VERB
egc-23	27	34	the	the	DET
egc-23	27	35	components	component	NOUN
egc-23	27	36	of	of	ADP
egc-23	27	37	profit	profit	NOUN
egc-23	27	38	or	or	CCONJ
egc-23	27	39	loss	loss	NOUN
egc-23	27	40	(	(	PUNCT
egc-23	27	41	statement	statement	NOUN
egc-23	27	42	of	of	ADP
egc-23	27	43	financial	financial	ADJ
egc-23	27	44	results	result	NOUN
egc-23	27	45	)	)	PUNCT
egc-23	27	46	and	and	CCONJ
egc-23	27	47	beginning	begin	VERB
egc-23	27	48	with	with	ADP
egc-23	27	49	profit	profit	NOUN
egc-23	27	50	or	or	CCONJ
egc-23	27	51	loss	loss	NOUN
egc-23	27	52	and	and	CCONJ
egc-23	27	53	other	other	ADJ
egc-23	27	54	gross	gross	ADJ
egc-23	27	55	income	income	NOUN
egc-23	27	56	components	component	NOUN
egc-23	27	57	should	should	AUX
egc-23	27	58	be	be	AUX
egc-23	27	59	presented	present	VERB
egc-23	27	60	in	in	ADP
egc-23	27	61	the	the	DET
egc-23	27	62	report	report	NOUN
egc-23	27	63	(	(	PUNCT
egc-23	27	64	gross	gross	ADJ
egc-23	27	65	income	income	NOUN
egc-23	27	66	statement	statement	NOUN
egc-23	27	67	)	)	PUNCT
egc-23	27	68	reflecting	reflect	VERB
egc-23	27	69	its	its	PRON
egc-23	27	70	parts	part	NOUN
egc-23	27	71	.	.	PUNCT
egc-23	28	1	in	in	ADP
egc-23	28	2	addition	addition	NOUN
egc-23	28	3	to	to	ADP
egc-23	28	4	the	the	DET
egc-23	28	5	set	set	NOUN
egc-23	28	6	of	of	ADP
egc-23	28	7	standard	standard	ADJ
egc-23	28	8	requirements	requirement	NOUN
egc-23	28	9	,	,	PUNCT
egc-23	28	10	it	it	PRON
egc-23	28	11	is	be	AUX
egc-23	28	12	necessary	necessary	ADJ
egc-23	28	13	to	to	PART
egc-23	28	14	separately	separately	ADV
egc-23	28	15	agree	agree	VERB
egc-23	28	16	on	on	ADP
egc-23	28	17	the	the	DET
egc-23	28	18	following	follow	VERB
egc-23	28	19	key	key	ADJ
egc-23	28	20	aspects	aspect	NOUN
egc-23	28	21	in	in	ADP
egc-23	28	22	the	the	DET
egc-23	28	23	contract	contract	NOUN
egc-23	28	24	with	with	ADP
egc-23	28	25	the	the	DET
egc-23	28	26	audit	audit	NOUN
egc-23	28	27	organization	organization	NOUN
egc-23	28	28	for	for	ADP
egc-23	28	29	assistance	assistance	NOUN
egc-23	28	30	in	in	ADP
egc-23	28	31	the	the	DET
egc-23	28	32	implementation	implementation	NOUN
egc-23	28	33	of	of	ADP
egc-23	28	34	the	the	DET
egc-23	28	35	report	report	NOUN
egc-23	28	36	change	change	NOUN
egc-23	28	37	:	:	PUNCT
egc-23	28	38	•	•	ADP
egc-23	28	39	the	the	DET
egc-23	28	40	exact	exact	ADJ
egc-23	28	41	volume	volume	NOUN
egc-23	28	42	and	and	CCONJ
egc-23	28	43	duration	duration	NOUN
egc-23	28	44	of	of	ADP
egc-23	28	45	work	work	NOUN
egc-23	28	46	related	relate	VERB
egc-23	28	47	to	to	ADP
egc-23	28	48	changing	change	VERB
egc-23	28	49	the	the	DET
egc-23	28	50	report	report	NOUN
egc-23	28	51	;	;	PUNCT
egc-23	28	52	•	•	NUM
egc-23	28	53	level	level	NOUN
egc-23	28	54	of	of	ADP
egc-23	28	55	importance	importance	NOUN
egc-23	28	56	(	(	PUNCT
egc-23	28	57	in	in	ADP
egc-23	28	58	the	the	DET
egc-23	28	59	implementation	implementation	NOUN
egc-23	28	60	of	of	ADP
egc-23	28	61	change	change	NOUN
egc-23	28	62	processes	process	NOUN
egc-23	28	63	)	)	PUNCT
egc-23	28	64	;	;	PUNCT
egc-23	28	65	•	•	NUM
egc-23	28	66	joint	joint	ADJ
egc-23	28	67	working	work	VERB
egc-23	28	68	procedure	procedure	NOUN
egc-23	28	69	of	of	ADP
egc-23	28	70	the	the	DET
egc-23	28	71	employees	employee	NOUN
egc-23	28	72	of	of	ADP
egc-23	28	73	the	the	DET
egc-23	28	74	joint	joint	ADJ
egc-23	28	75	stock	stock	NOUN
egc-23	28	76	company	company	NOUN
egc-23	28	77	and	and	CCONJ
egc-23	28	78	the	the	DET
egc-23	28	79	audit	audit	NOUN
egc-23	28	80	organization	organization	NOUN
egc-23	28	81	(	(	PUNCT
egc-23	28	82	the	the	DET
egc-23	28	83	form	form	NOUN
egc-23	28	84	and	and	CCONJ
egc-23	28	85	period	period	NOUN
egc-23	28	86	of	of	ADP
egc-23	28	87	providing	provide	VERB
egc-23	28	88	the	the	DET
egc-23	28	89	necessary	necessary	ADJ
egc-23	28	90	accounting	accounting	NOUN
egc-23	28	91	eglobal	eglobal	PROPN
egc-23	28	92	congress	congress	PROPN
egc-23	28	93	hosted	host	VERB
egc-23	28	94	online	online	ADV
egc-23	28	95	from	from	ADP
egc-23	28	96	plano	plano	PROPN
egc-23	28	97	,	,	PUNCT
egc-23	28	98	texas	texas	PROPN
egc-23	28	99	,	,	PUNCT
egc-23	28	100	usa	usa	PROPN
egc-23	28	101	.	.	PROPN
egc-23	28	102	date	date	PROPN
egc-23	28	103	:	:	PUNCT
egc-23	28	104	20th	20th	ADJ
egc-23	28	105	january	january	PROPN
egc-23	28	106	,	,	PUNCT
egc-23	28	107	2023	2023	NUM
egc-23	28	108	website	website	NOUN
egc-23	28	109	:	:	PUNCT
egc-23	28	110	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-23	28	111	84	84	NUM
egc-23	29	1	|	|	ADV
egc-23	29	2	p	p	ADP
egc-23	29	3	a	a	DET
egc-23	29	4	g	g	NOUN
egc-23	29	5	e	e	NOUN
egc-23	29	6	information	information	NOUN
egc-23	29	7	to	to	ADP
egc-23	29	8	the	the	DET
egc-23	29	9	employees	employee	NOUN
egc-23	29	10	of	of	ADP
egc-23	29	11	the	the	DET
egc-23	29	12	audit	audit	NOUN
egc-23	29	13	organization	organization	NOUN
egc-23	29	14	and	and	CCONJ
egc-23	29	15	the	the	DET
egc-23	29	16	procedure	procedure	NOUN
egc-23	29	17	for	for	ADP
egc-23	29	18	coordinating	coordinate	VERB
egc-23	29	19	the	the	DET
egc-23	29	20	obtained	obtain	VERB
egc-23	29	21	results	result	NOUN
egc-23	29	22	)	)	PUNCT
egc-23	29	23	;	;	PUNCT
egc-23	29	24	•	•	NUM
egc-23	29	25	volume	volume	NOUN
egc-23	29	26	of	of	ADP
egc-23	29	27	information	information	NOUN
egc-23	29	28	provided	provide	VERB
egc-23	29	29	on	on	ADP
egc-23	29	30	the	the	DET
egc-23	29	31	results	result	NOUN
egc-23	29	32	of	of	ADP
egc-23	29	33	the	the	DET
egc-23	29	34	change	change	NOUN
egc-23	29	35	.	.	PUNCT
egc-23	30	1	the	the	DET
egc-23	30	2	disadvantage	disadvantage	NOUN
egc-23	30	3	of	of	ADP
egc-23	30	4	this	this	DET
egc-23	30	5	situation	situation	NOUN
egc-23	30	6	is	be	AUX
egc-23	30	7	that	that	SCONJ
egc-23	30	8	investment	investment	NOUN
egc-23	30	9	analysts	analyst	NOUN
egc-23	30	10	and	and	CCONJ
egc-23	30	11	other	other	ADJ
egc-23	30	12	users	user	NOUN
egc-23	30	13	who	who	PRON
egc-23	30	14	use	use	VERB
egc-23	30	15	the	the	DET
egc-23	30	16	financial	financial	ADJ
egc-23	30	17	report	report	NOUN
egc-23	30	18	have	have	VERB
egc-23	30	19	to	to	PART
egc-23	30	20	incur	incur	VERB
egc-23	30	21	additional	additional	ADJ
egc-23	30	22	costs	cost	NOUN
egc-23	30	23	in	in	ADP
egc-23	30	24	the	the	DET
egc-23	30	25	process	process	NOUN
egc-23	30	26	of	of	ADP
egc-23	30	27	analyzing	analyze	VERB
egc-23	30	28	the	the	DET
egc-23	30	29	report	report	NOUN
egc-23	30	30	due	due	ADP
egc-23	30	31	to	to	ADP
egc-23	30	32	the	the	DET
egc-23	30	33	fact	fact	NOUN
egc-23	30	34	that	that	SCONJ
egc-23	30	35	it	it	PRON
egc-23	30	36	is	be	AUX
egc-23	30	37	compiled	compile	VERB
egc-23	30	38	according	accord	VERB
egc-23	30	39	to	to	ADP
egc-23	30	40	different	different	ADJ
egc-23	30	41	standards	standard	NOUN
egc-23	30	42	.	.	PUNCT
egc-23	31	1	they	they	PRON
egc-23	31	2	may	may	AUX
egc-23	31	3	also	also	ADV
egc-23	31	4	face	face	VERB
egc-23	31	5	confusion	confusion	NOUN
egc-23	31	6	in	in	ADP
egc-23	31	7	the	the	DET
egc-23	31	8	interpretation	interpretation	NOUN
egc-23	31	9	of	of	ADP
egc-23	31	10	reports	report	NOUN
egc-23	31	11	.	.	PUNCT
egc-23	32	1	in	in	ADP
egc-23	32	2	connection	connection	NOUN
egc-23	32	3	with	with	ADP
egc-23	32	4	this	this	DET
egc-23	32	5	process	process	NOUN
egc-23	32	6	,	,	PUNCT
egc-23	32	7	effective	effective	ADJ
egc-23	32	8	competition	competition	NOUN
egc-23	32	9	in	in	ADP
egc-23	32	10	the	the	DET
egc-23	32	11	global	global	ADJ
egc-23	32	12	capital	capital	NOUN
egc-23	32	13	market	market	NOUN
egc-23	32	14	will	will	AUX
egc-23	32	15	deteriorate	deteriorate	VERB
egc-23	32	16	,	,	PUNCT
egc-23	32	17	and	and	CCONJ
egc-23	32	18	companies	company	NOUN
egc-23	32	19	will	will	AUX
egc-23	32	20	have	have	VERB
egc-23	32	21	to	to	PART
egc-23	32	22	bear	bear	VERB
egc-23	32	23	high	high	ADJ
egc-23	32	24	costs	cost	NOUN
egc-23	32	25	of	of	ADP
egc-23	32	26	maintaining	maintain	VERB
egc-23	32	27	capital	capital	NOUN
egc-23	32	28	.	.	PUNCT
egc-23	33	1	most	most	ADV
egc-23	33	2	importantly	importantly	ADV
egc-23	33	3	,	,	PUNCT
egc-23	33	4	due	due	ADP
egc-23	33	5	to	to	ADP
egc-23	33	6	the	the	DET
egc-23	33	7	fact	fact	NOUN
egc-23	33	8	that	that	SCONJ
egc-23	33	9	different	different	ADJ
egc-23	33	10	amounts	amount	NOUN
egc-23	33	11	of	of	ADP
egc-23	33	12	profit	profit	NOUN
egc-23	33	13	are	be	AUX
egc-23	33	14	shown	show	VERB
egc-23	33	15	for	for	ADP
egc-23	33	16	different	different	ADJ
egc-23	33	17	countries	country	NOUN
egc-23	33	18	,	,	PUNCT
egc-23	33	19	confidence	confidence	NOUN
egc-23	33	20	in	in	ADP
egc-23	33	21	accounting	accounting	NOUN
egc-23	33	22	reports	report	NOUN
egc-23	33	23	is	be	AUX
egc-23	33	24	lost	lose	VERB
egc-23	33	25	.	.	PUNCT
egc-23	34	1	the	the	DET
egc-23	34	2	different	different	ADJ
egc-23	34	3	coverage	coverage	NOUN
egc-23	34	4	of	of	ADP
egc-23	34	5	the	the	DET
egc-23	34	6	reports	report	NOUN
egc-23	34	7	at	at	ADP
egc-23	34	8	the	the	DET
egc-23	34	9	international	international	ADJ
egc-23	34	10	level	level	NOUN
egc-23	34	11	leads	lead	VERB
egc-23	34	12	to	to	ADP
egc-23	34	13	:	:	PUNCT
egc-23	34	14	the	the	DET
egc-23	34	15	costs	cost	NOUN
egc-23	34	16	of	of	ADP
egc-23	34	17	preparing	prepare	VERB
egc-23	34	18	financial	financial	ADJ
egc-23	34	19	reports	report	NOUN
egc-23	34	20	are	be	AUX
egc-23	34	21	higher	high	ADJ
egc-23	34	22	than	than	SCONJ
egc-23	34	23	expected	expect	VERB
egc-23	34	24	because	because	SCONJ
egc-23	34	25	transnational	transnational	ADJ
egc-23	34	26	companies	company	NOUN
egc-23	34	27	are	be	AUX
egc-23	34	28	forced	force	VERB
egc-23	34	29	to	to	PART
egc-23	34	30	prepare	prepare	VERB
egc-23	34	31	different	different	ADJ
egc-23	34	32	reports	report	NOUN
egc-23	34	33	about	about	ADP
egc-23	34	34	their	their	PRON
egc-23	34	35	activities	activity	NOUN
egc-23	34	36	for	for	ADP
egc-23	34	37	different	different	ADJ
egc-23	34	38	countries	country	NOUN
egc-23	34	39	;	;	PUNCT
egc-23	34	40	there	there	PRON
egc-23	34	41	is	be	VERB
egc-23	34	42	a	a	DET
egc-23	34	43	need	need	NOUN
egc-23	34	44	to	to	PART
egc-23	34	45	have	have	AUX
egc-23	34	46	a	a	DET
egc-23	34	47	single	single	ADJ
egc-23	34	48	system	system	NOUN
egc-23	34	49	for	for	ADP
egc-23	34	50	evaluating	evaluate	VERB
egc-23	34	51	the	the	DET
egc-23	34	52	financial	financial	ADJ
egc-23	34	53	results	result	NOUN
egc-23	34	54	of	of	ADP
egc-23	34	55	commercial	commercial	ADJ
egc-23	34	56	companies	company	NOUN
egc-23	34	57	'	'	PART
egc-23	34	58	activities	activity	NOUN
egc-23	34	59	in	in	ADP
egc-23	34	60	different	different	ADJ
egc-23	34	61	countries	country	NOUN
egc-23	34	62	.	.	PUNCT
egc-23	35	1	companies	company	NOUN
egc-23	35	2	,	,	PUNCT
egc-23	35	3	in	in	ADP
egc-23	35	4	addition	addition	NOUN
egc-23	35	5	,	,	PUNCT
egc-23	35	6	their	their	PRON
egc-23	35	7	external	external	ADJ
egc-23	35	8	reports	report	NOUN
egc-23	35	9	are	be	AUX
egc-23	35	10	consistent	consistent	ADJ
egc-23	35	11	with	with	ADP
egc-23	35	12	internal	internal	ADJ
egc-23	35	13	evaluations	evaluation	NOUN
egc-23	35	14	of	of	ADP
egc-23	35	15	performance	performance	NOUN
egc-23	35	16	evaluation	evaluation	NOUN
egc-23	35	17	they	they	PRON
egc-23	35	18	also	also	ADV
egc-23	35	19	want	want	VERB
egc-23	35	20	them	they	PRON
egc-23	35	21	to	to	PART
egc-23	35	22	come	come	VERB
egc-23	35	23	down	down	ADP
egc-23	35	24	.	.	PUNCT
egc-23	36	1	achieving	achieve	VERB
egc-23	36	2	these	these	DET
egc-23	36	3	two	two	NUM
egc-23	36	4	goals	goal	NOUN
egc-23	36	5	is	be	AUX
egc-23	36	6	very	very	ADV
egc-23	36	7	difficult	difficult	ADJ
egc-23	36	8	as	as	SCONJ
egc-23	36	9	the	the	DET
egc-23	36	10	reports	report	NOUN
egc-23	36	11	in	in	ADP
egc-23	36	12	different	different	ADJ
egc-23	36	13	countries	country	NOUN
egc-23	36	14	are	be	AUX
egc-23	36	15	different	different	ADJ
egc-23	36	16	.	.	PUNCT
egc-23	37	1	international	international	ADJ
egc-23	37	2	financial	financial	ADJ
egc-23	37	3	reporting	reporting	NOUN
egc-23	37	4	standards	standard	NOUN
egc-23	37	5	are	be	AUX
egc-23	37	6	also	also	ADV
egc-23	37	7	very	very	ADV
egc-23	37	8	useful	useful	ADJ
egc-23	37	9	for	for	ADP
egc-23	37	10	developing	develop	VERB
egc-23	37	11	countries	country	NOUN
egc-23	37	12	that	that	PRON
egc-23	37	13	do	do	AUX
egc-23	37	14	not	not	PART
egc-23	37	15	yet	yet	ADV
egc-23	37	16	have	have	VERB
egc-23	37	17	accounting	accounting	NOUN
egc-23	37	18	standards	standard	NOUN
egc-23	37	19	development	development	NOUN
egc-23	37	20	bodies	body	NOUN
egc-23	37	21	or	or	CCONJ
egc-23	37	22	do	do	AUX
egc-23	37	23	not	not	PART
egc-23	37	24	have	have	VERB
egc-23	37	25	enough	enough	ADJ
egc-23	37	26	resources	resource	NOUN
egc-23	37	27	to	to	PART
egc-23	37	28	develop	develop	VERB
egc-23	37	29	standards	standard	NOUN
egc-23	37	30	.	.	PUNCT
egc-23	38	1	the	the	DET
egc-23	38	2	development	development	NOUN
egc-23	38	3	of	of	ADP
egc-23	38	4	financial	financial	ADJ
egc-23	38	5	reporting	reporting	NOUN
egc-23	38	6	standards	standard	NOUN
egc-23	38	7	requires	require	VERB
egc-23	38	8	appropriate	appropriate	ADJ
egc-23	38	9	costs	cost	NOUN
egc-23	38	10	,	,	PUNCT
egc-23	38	11	especially	especially	ADV
egc-23	38	12	the	the	DET
egc-23	38	13	development	development	NOUN
egc-23	38	14	of	of	ADP
egc-23	38	15	standards	standard	NOUN
egc-23	38	16	for	for	ADP
egc-23	38	17	a	a	DET
egc-23	38	18	particular	particular	ADJ
egc-23	38	19	country	country	NOUN
egc-23	38	20	is	be	AUX
egc-23	38	21	cost	cost	NOUN
egc-23	38	22	-	-	PUNCT
egc-23	38	23	effective	effective	ADJ
egc-23	38	24	.	.	PUNCT
egc-23	39	1	in	in	ADP
egc-23	39	2	order	order	NOUN
egc-23	39	3	to	to	PART
egc-23	39	4	support	support	VERB
egc-23	39	5	foreign	foreign	ADJ
egc-23	39	6	economic	economic	ADJ
egc-23	39	7	financial	financial	ADJ
egc-23	39	8	decisions	decision	NOUN
egc-23	39	9	,	,	PUNCT
egc-23	39	10	a	a	DET
egc-23	39	11	set	set	NOUN
egc-23	39	12	of	of	ADP
egc-23	39	13	universally	universally	ADV
egc-23	39	14	accepted	accepted	ADJ
egc-23	39	15	and	and	CCONJ
egc-23	39	16	mandatory	mandatory	ADJ
egc-23	39	17	standards	standard	NOUN
egc-23	39	18	for	for	ADP
egc-23	39	19	financial	financial	ADJ
egc-23	39	20	accounting	accounting	NOUN
egc-23	39	21	and	and	CCONJ
egc-23	39	22	reporting	reporting	NOUN
egc-23	39	23	is	be	AUX
egc-23	39	24	necessary	necessary	ADJ
egc-23	39	25	for	for	ADP
egc-23	39	26	the	the	DET
egc-23	39	27	whole	whole	ADJ
egc-23	39	28	world	world	NOUN
egc-23	39	29	.	.	PUNCT
egc-23	40	1	all	all	DET
egc-23	40	2	businesses	business	NOUN
egc-23	40	3	,	,	PUNCT
egc-23	40	4	regardless	regardless	ADV
egc-23	40	5	of	of	ADP
egc-23	40	6	ownership	ownership	NOUN
egc-23	40	7	and	and	CCONJ
egc-23	40	8	network	network	NOUN
egc-23	40	9	type	type	NOUN
egc-23	40	10	.	.	PUNCT
egc-23	41	1	it	it	PRON
egc-23	41	2	is	be	AUX
egc-23	41	3	considered	consider	VERB
egc-23	41	4	important	important	ADJ
egc-23	41	5	for	for	SCONJ
egc-23	41	6	entities	entity	NOUN
egc-23	41	7	to	to	PART
egc-23	41	8	prepare	prepare	VERB
egc-23	41	9	their	their	PRON
egc-23	41	10	financial	financial	ADJ
egc-23	41	11	reports	report	NOUN
egc-23	41	12	based	base	VERB
egc-23	41	13	on	on	ADP
egc-23	41	14	national	national	ADJ
egc-23	41	15	standards	standard	NOUN
egc-23	41	16	based	base	VERB
egc-23	41	17	on	on	ADP
egc-23	41	18	international	international	ADJ
egc-23	41	19	standards	standard	NOUN
egc-23	41	20	and	and	CCONJ
egc-23	41	21	it	it	PRON
egc-23	41	22	makes	make	VERB
egc-23	41	23	it	it	PRON
egc-23	41	24	easier	easy	ADJ
egc-23	41	25	for	for	SCONJ
egc-23	41	26	foreign	foreign	ADJ
egc-23	41	27	investors	investor	NOUN
egc-23	41	28	to	to	PART
egc-23	41	29	get	get	AUX
egc-23	41	30	acquainted	acquaint	VERB
egc-23	41	31	with	with	ADP
egc-23	41	32	financial	financial	ADJ
egc-23	41	33	reports	report	NOUN
egc-23	41	34	prepared	prepare	VERB
egc-23	41	35	on	on	ADP
egc-23	41	36	the	the	DET
egc-23	41	37	basis	basis	NOUN
egc-23	41	38	of	of	ADP
egc-23	41	39	international	international	ADJ
egc-23	41	40	standards	standard	NOUN
egc-23	41	41	and	and	CCONJ
egc-23	41	42	make	make	VERB
egc-23	41	43	their	their	PRON
egc-23	41	44	own	own	ADJ
egc-23	41	45	investments	investment	NOUN
egc-23	41	46	.	.	PUNCT
egc-23	42	1	eglobal	eglobal	PROPN
egc-23	42	2	congress	congress	PROPN
egc-23	42	3	hosted	host	VERB
egc-23	42	4	online	online	ADV
egc-23	42	5	from	from	ADP
egc-23	42	6	plano	plano	PROPN
egc-23	42	7	,	,	PUNCT
egc-23	42	8	texas	texas	PROPN
egc-23	42	9	,	,	PUNCT
egc-23	42	10	usa	usa	PROPN
egc-23	42	11	.	.	PROPN
egc-23	42	12	date	date	PROPN
egc-23	42	13	:	:	PUNCT
egc-23	42	14	20th	20th	ADJ
egc-23	42	15	january	january	PROPN
egc-23	42	16	,	,	PUNCT
egc-23	42	17	2023	2023	NUM
egc-23	42	18	website	website	NOUN
egc-23	42	19	:	:	PUNCT
egc-23	42	20	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	ADJ
egc-23	42	21	85	85	NUM
egc-23	42	22	|	|	ADV
egc-23	42	23	p	p	NOUN
egc-23	42	24	a	a	DET
egc-23	42	25	g	g	NOUN
egc-23	42	26	e	e	NOUN
egc-23	42	27	accounting	accounting	NOUN
egc-23	42	28	is	be	AUX
egc-23	42	29	an	an	DET
egc-23	42	30	information	information	NOUN
egc-23	42	31	system	system	NOUN
egc-23	42	32	that	that	PRON
egc-23	42	33	identifies	identify	VERB
egc-23	42	34	,	,	PUNCT
egc-23	42	35	processes	process	NOUN
egc-23	42	36	and	and	CCONJ
egc-23	42	37	delivers	deliver	VERB
egc-23	42	38	financial	financial	ADJ
egc-23	42	39	information	information	NOUN
egc-23	42	40	about	about	ADP
egc-23	42	41	a	a	DET
egc-23	42	42	specific	specific	ADJ
egc-23	42	43	business	business	NOUN
egc-23	42	44	entity	entity	NOUN
egc-23	42	45	to	to	ADP
egc-23	42	46	users	user	NOUN
egc-23	42	47	interested	interested	ADJ
egc-23	42	48	in	in	ADP
egc-23	42	49	its	its	PRON
egc-23	42	50	financial	financial	ADJ
egc-23	42	51	status	status	NOUN
egc-23	42	52	in	in	ADP
egc-23	42	53	the	the	DET
egc-23	42	54	form	form	NOUN
egc-23	42	55	of	of	ADP
egc-23	42	56	financial	financial	ADJ
egc-23	42	57	statements	statement	NOUN
egc-23	42	58	.	.	PUNCT
egc-23	43	1	the	the	DET
egc-23	43	2	goal	goal	NOUN
egc-23	43	3	of	of	ADP
egc-23	43	4	accounting	accounting	NOUN
egc-23	43	5	is	be	AUX
egc-23	43	6	to	to	PART
egc-23	43	7	satisfy	satisfy	VERB
egc-23	43	8	the	the	DET
egc-23	43	9	needs	need	NOUN
egc-23	43	10	of	of	ADP
egc-23	43	11	various	various	ADJ
egc-23	43	12	users	user	NOUN
egc-23	43	13	for	for	ADP
egc-23	43	14	information	information	NOUN
egc-23	43	15	with	with	ADP
egc-23	43	16	the	the	DET
egc-23	43	17	lowest	low	ADJ
egc-23	43	18	costs	cost	NOUN
egc-23	43	19	for	for	ADP
egc-23	43	20	obtaining	obtain	VERB
egc-23	43	21	this	this	DET
egc-23	43	22	information	information	NOUN
egc-23	43	23	.	.	PUNCT
egc-23	44	1	it	it	PRON
egc-23	44	2	goes	go	VERB
egc-23	44	3	without	without	ADP
egc-23	44	4	saying	say	VERB
egc-23	44	5	that	that	SCONJ
egc-23	44	6	the	the	DET
egc-23	44	7	economic	economic	ADJ
egc-23	44	8	benefits	benefit	NOUN
egc-23	44	9	that	that	PRON
egc-23	44	10	can	can	AUX
egc-23	44	11	be	be	AUX
egc-23	44	12	obtained	obtain	VERB
egc-23	44	13	as	as	ADP
egc-23	44	14	a	a	DET
egc-23	44	15	result	result	NOUN
egc-23	44	16	of	of	ADP
egc-23	44	17	using	use	VERB
egc-23	44	18	an	an	DET
egc-23	44	19	information	information	NOUN
egc-23	44	20	system	system	NOUN
egc-23	44	21	for	for	ADP
egc-23	44	22	decision	decision	NOUN
egc-23	44	23	-	-	PUNCT
egc-23	44	24	making	making	NOUN
egc-23	44	25	should	should	AUX
egc-23	44	26	outweigh	outweigh	VERB
egc-23	44	27	the	the	DET
egc-23	44	28	costs	cost	NOUN
egc-23	44	29	of	of	ADP
egc-23	44	30	this	this	DET
egc-23	44	31	system	system	NOUN
egc-23	44	32	.	.	PUNCT
egc-23	45	1	therefore	therefore	ADV
egc-23	45	2	,	,	PUNCT
egc-23	45	3	the	the	DET
egc-23	45	4	subject	subject	NOUN
egc-23	45	5	of	of	ADP
egc-23	45	6	international	international	ADJ
egc-23	45	7	standards	standard	NOUN
egc-23	45	8	of	of	ADP
egc-23	45	9	financial	financial	ADJ
egc-23	45	10	reporting	reporting	NOUN
egc-23	45	11	is	be	AUX
egc-23	45	12	economic	economic	ADJ
egc-23	45	13	funds	fund	NOUN
egc-23	45	14	reflected	reflect	VERB
egc-23	45	15	in	in	ADP
egc-23	45	16	monetary	monetary	ADJ
egc-23	45	17	terms	term	NOUN
egc-23	45	18	based	base	VERB
egc-23	45	19	on	on	ADP
egc-23	45	20	international	international	ADJ
egc-23	45	21	standards	standard	NOUN
egc-23	45	22	,	,	PUNCT
egc-23	45	23	the	the	DET
egc-23	45	24	sources	source	NOUN
egc-23	45	25	of	of	ADP
egc-23	45	26	these	these	DET
egc-23	45	27	funds	fund	NOUN
egc-23	45	28	,	,	PUNCT
egc-23	45	29	their	their	PRON
egc-23	45	30	economic	economic	ADJ
egc-23	45	31	activities	activity	NOUN
egc-23	45	32	and	and	CCONJ
egc-23	45	33	financial	financial	ADJ
egc-23	45	34	results	result	NOUN
egc-23	45	35	.	.	PUNCT
egc-23	46	1	tangible	tangible	ADJ
egc-23	46	2	and	and	CCONJ
egc-23	46	3	intangible	intangible	ADJ
egc-23	46	4	assets	asset	NOUN
egc-23	46	5	,	,	PUNCT
egc-23	46	6	liabilities	liability	NOUN
egc-23	46	7	,	,	PUNCT
egc-23	46	8	capital	capital	NOUN
egc-23	46	9	,	,	PUNCT
egc-23	46	10	income	income	NOUN
egc-23	46	11	and	and	CCONJ
egc-23	46	12	expenses	expense	NOUN
egc-23	46	13	,	,	PUNCT
egc-23	46	14	profits	profit	NOUN
egc-23	46	15	and	and	CCONJ
egc-23	46	16	losses	loss	NOUN
egc-23	46	17	,	,	PUNCT
egc-23	46	18	as	as	ADV
egc-23	46	19	well	well	ADV
egc-23	46	20	as	as	ADP
egc-23	46	21	their	their	PRON
egc-23	46	22	movement	movement	NOUN
egc-23	46	23	in	in	ADP
egc-23	46	24	business	business	NOUN
egc-23	46	25	entities	entity	NOUN
egc-23	46	26	are	be	AUX
egc-23	46	27	the	the	DET
egc-23	46	28	objects	object	NOUN
egc-23	46	29	of	of	ADP
egc-23	46	30	the	the	DET
egc-23	46	31	international	international	ADJ
egc-23	46	32	standards	standard	NOUN
egc-23	46	33	of	of	ADP
egc-23	46	34	economic	economic	ADJ
egc-23	46	35	and	and	CCONJ
egc-23	46	36	financial	financial	ADJ
egc-23	46	37	reporting	reporting	NOUN
egc-23	46	38	.	.	PUNCT
egc-23	47	1	international	international	ADJ
egc-23	47	2	financial	financial	ADJ
egc-23	47	3	reporting	reporting	NOUN
egc-23	47	4	standards	standard	NOUN
egc-23	47	5	have	have	AUX
egc-23	47	6	played	play	VERB
egc-23	47	7	an	an	DET
egc-23	47	8	important	important	ADJ
egc-23	47	9	role	role	NOUN
egc-23	47	10	in	in	ADP
egc-23	47	11	the	the	DET
egc-23	47	12	convergence	convergence	NOUN
egc-23	47	13	,	,	PUNCT
egc-23	47	14	agreement	agreement	NOUN
egc-23	47	15	and	and	CCONJ
egc-23	47	16	further	further	ADJ
egc-23	47	17	improvement	improvement	NOUN
egc-23	47	18	of	of	ADP
egc-23	47	19	financial	financial	ADJ
egc-23	47	20	reporting	reporting	NOUN
egc-23	47	21	standards	standard	NOUN
egc-23	47	22	around	around	ADP
egc-23	47	23	the	the	DET
egc-23	47	24	world	world	NOUN
egc-23	47	25	.	.	PUNCT
egc-23	48	1	they	they	PRON
egc-23	48	2	are	be	AUX
egc-23	48	3	used	use	VERB
egc-23	48	4	for	for	ADP
egc-23	48	5	the	the	DET
egc-23	48	6	following	follow	VERB
egc-23	48	7	purposes	purpose	NOUN
egc-23	48	8	:	:	PUNCT
egc-23	48	9	serve	serve	VERB
egc-23	48	10	as	as	ADP
egc-23	48	11	a	a	DET
egc-23	48	12	basis	basis	NOUN
egc-23	48	13	for	for	ADP
egc-23	48	14	national	national	ADJ
egc-23	48	15	accounting	accounting	NOUN
egc-23	48	16	and	and	CCONJ
egc-23	48	17	reporting	reporting	NOUN
egc-23	48	18	requirements	requirement	NOUN
egc-23	48	19	in	in	ADP
egc-23	48	20	most	most	ADJ
egc-23	48	21	countries	country	NOUN
egc-23	48	22	;	;	PUNCT
egc-23	48	23	to	to	PART
egc-23	48	24	be	be	AUX
egc-23	48	25	used	use	VERB
egc-23	48	26	as	as	ADP
egc-23	48	27	an	an	DET
egc-23	48	28	international	international	ADJ
egc-23	48	29	benchmark	benchmark	NOUN
egc-23	48	30	for	for	ADP
egc-23	48	31	individual	individual	ADJ
egc-23	48	32	countries	country	NOUN
egc-23	48	33	that	that	PRON
egc-23	48	34	are	be	AUX
egc-23	48	35	developing	develop	VERB
egc-23	48	36	their	their	PRON
egc-23	48	37	own	own	ADJ
egc-23	48	38	requirements	requirement	NOUN
egc-23	48	39	for	for	ADP
egc-23	48	40	accounting	accounting	NOUN
egc-23	48	41	and	and	CCONJ
egc-23	48	42	reporting	reporting	NOUN
egc-23	48	43	(	(	PUNCT
egc-23	48	44	including	include	VERB
egc-23	48	45	industrially	industrially	ADV
egc-23	48	46	developed	develop	VERB
egc-23	48	47	countries	country	NOUN
egc-23	48	48	as	as	ADV
egc-23	48	49	well	well	ADV
egc-23	48	50	as	as	ADP
egc-23	48	51	developing	develop	VERB
egc-23	48	52	markets	market	NOUN
egc-23	48	53	,	,	PUNCT
egc-23	48	54	for	for	ADP
egc-23	48	55	example	example	NOUN
egc-23	48	56	,	,	PUNCT
egc-23	48	57	china	china	PROPN
egc-23	48	58	,	,	PUNCT
egc-23	48	59	other	other	ADJ
egc-23	48	60	asian	asian	ADJ
egc-23	48	61	countries	country	NOUN
egc-23	48	62	and	and	CCONJ
egc-23	48	63	the	the	DET
egc-23	48	64	countries	country	NOUN
egc-23	48	65	of	of	ADP
egc-23	48	66	the	the	DET
egc-23	48	67	former	former	ADJ
egc-23	48	68	soviet	soviet	PROPN
egc-23	48	69	union	union	PROPN
egc-23	48	70	)	)	PUNCT
egc-23	48	71	;	;	PUNCT
egc-23	48	72	in	in	ADP
egc-23	48	73	cases	case	NOUN
egc-23	48	74	where	where	SCONJ
egc-23	48	75	stock	stock	NOUN
egc-23	48	76	exchanges	exchange	NOUN
egc-23	48	77	and	and	CCONJ
egc-23	48	78	regulatory	regulatory	ADJ
egc-23	48	79	bodies	body	NOUN
egc-23	48	80	require	require	VERB
egc-23	48	81	the	the	DET
egc-23	48	82	preparation	preparation	NOUN
egc-23	48	83	of	of	ADP
egc-23	48	84	financial	financial	ADJ
egc-23	48	85	statements	statement	NOUN
egc-23	48	86	in	in	ADP
egc-23	48	87	accordance	accordance	NOUN
egc-23	48	88	with	with	ADP
egc-23	48	89	international	international	ADJ
egc-23	48	90	standards	standard	NOUN
egc-23	48	91	of	of	ADP
egc-23	48	92	financial	financial	ADJ
egc-23	48	93	statements	statement	NOUN
egc-23	48	94	;	;	PUNCT
egc-23	48	95	its	its	PRON
egc-23	48	96	use	use	NOUN
egc-23	48	97	by	by	ADP
egc-23	48	98	national	national	ADJ
egc-23	48	99	bodies	body	NOUN
egc-23	48	100	such	such	ADJ
egc-23	48	101	as	as	ADP
egc-23	48	102	the	the	DET
egc-23	48	103	european	european	PROPN
egc-23	48	104	commission	commission	PROPN
egc-23	48	105	,	,	PUNCT
egc-23	48	106	which	which	PRON
egc-23	48	107	decided	decide	VERB
egc-23	48	108	to	to	PART
egc-23	48	109	base	base	VERB
egc-23	48	110	the	the	DET
egc-23	48	111	development	development	NOUN
egc-23	48	112	of	of	ADP
egc-23	48	113	standards	standard	NOUN
egc-23	48	114	for	for	ADP
egc-23	48	115	capital	capital	NOUN
egc-23	48	116	markets	market	NOUN
egc-23	48	117	entirely	entirely	ADV
egc-23	48	118	on	on	ADP
egc-23	48	119	the	the	DET
egc-23	48	120	international	international	ADJ
egc-23	48	121	standards	standard	NOUN
egc-23	48	122	of	of	ADP
egc-23	48	123	financial	financial	ADJ
egc-23	48	124	statements	statement	NOUN
egc-23	48	125	;	;	PUNCT
egc-23	48	126	international	international	ADJ
egc-23	48	127	standards	standard	NOUN
egc-23	48	128	of	of	ADP
egc-23	48	129	financial	financial	ADJ
egc-23	48	130	reporting	reporting	NOUN
egc-23	48	131	are	be	AUX
egc-23	48	132	not	not	PART
egc-23	48	133	required	require	VERB
egc-23	48	134	due	due	ADP
egc-23	48	135	to	to	ADP
egc-23	48	136	the	the	DET
egc-23	48	137	increase	increase	NOUN
egc-23	48	138	in	in	ADP
egc-23	48	139	the	the	DET
egc-23	48	140	number	number	NOUN
egc-23	48	141	of	of	ADP
egc-23	48	142	companies	company	NOUN
egc-23	48	143	in	in	ADP
egc-23	48	144	countries	country	NOUN
egc-23	48	145	.	.	PUNCT
egc-23	49	1	currently	currently	ADV
egc-23	49	2	,	,	PUNCT
egc-23	49	3	financial	financial	ADJ
egc-23	49	4	reports	report	NOUN
egc-23	49	5	prepared	prepare	VERB
egc-23	49	6	for	for	ADP
egc-23	49	7	shareholders	shareholder	NOUN
egc-23	49	8	and	and	CCONJ
egc-23	49	9	other	other	ADJ
egc-23	49	10	users	user	NOUN
egc-23	49	11	use	use	VERB
egc-23	49	12	accounting	accounting	NOUN
egc-23	49	13	principles	principle	NOUN
egc-23	49	14	and	and	CCONJ
egc-23	49	15	rules	rule	NOUN
egc-23	49	16	that	that	PRON
egc-23	49	17	are	be	AUX
egc-23	49	18	transferred	transfer	VERB
egc-23	49	19	from	from	ADP
egc-23	49	20	country	country	NOUN
egc-23	49	21	to	to	ADP
egc-23	49	22	country	country	NOUN
egc-23	49	23	and	and	CCONJ
egc-23	49	24	in	in	ADP
egc-23	49	25	some	some	DET
egc-23	49	26	cases	case	NOUN
egc-23	49	27	are	be	AUX
egc-23	49	28	used	use	VERB
egc-23	49	29	only	only	ADV
egc-23	49	30	in	in	ADP
egc-23	49	31	one	one	NUM
egc-23	49	32	country	country	NOUN
egc-23	49	33	.	.	PUNCT
egc-23	50	1	thus	thus	ADV
egc-23	50	2	,	,	PUNCT
egc-23	50	3	accounting	accounting	NOUN
egc-23	50	4	reports	report	NOUN
egc-23	50	5	may	may	AUX
egc-23	50	6	lack	lack	VERB
egc-23	50	7	comparability	comparability	NOUN
egc-23	50	8	.	.	PUNCT
egc-23	51	1	eglobal	eglobal	PROPN
egc-23	51	2	congress	congress	PROPN
egc-23	51	3	hosted	host	VERB
egc-23	51	4	online	online	ADV
egc-23	51	5	from	from	ADP
egc-23	51	6	plano	plano	PROPN
egc-23	51	7	,	,	PUNCT
egc-23	51	8	texas	texas	PROPN
egc-23	51	9	,	,	PUNCT
egc-23	51	10	usa	usa	PROPN
egc-23	51	11	.	.	PROPN
egc-23	51	12	date	date	PROPN
egc-23	51	13	:	:	PUNCT
egc-23	51	14	20th	20th	ADJ
egc-23	51	15	january	january	PROPN
egc-23	51	16	,	,	PUNCT
egc-23	51	17	2023	2023	NUM
egc-23	51	18	website	website	NOUN
egc-23	51	19	:	:	PUNCT
egc-23	51	20	https://eglobalcongress.com/index.php/egc	https://eglobalcongress.com/index.php/egc	PROPN
egc-23	51	21	86	86	NUM
egc-23	52	1	|	|	ADV
egc-23	52	2	p	p	ADP
egc-23	52	3	a	a	DET
egc-23	52	4	g	g	NOUN
egc-23	52	5	e	e	NOUN
egc-23	52	6	international	international	ADJ
egc-23	52	7	standards	standard	NOUN
egc-23	52	8	of	of	ADP
egc-23	52	9	financial	financial	ADJ
egc-23	52	10	reporting	reporting	NOUN
egc-23	52	11	as	as	ADV
egc-23	52	12	well	well	ADV
egc-23	52	13	as	as	ADP
egc-23	52	14	accounting	account	VERB
egc-23	52	15	it	it	PRON
egc-23	52	16	is	be	AUX
egc-23	52	17	also	also	ADV
egc-23	52	18	very	very	ADV
egc-23	52	19	useful	useful	ADJ
egc-23	52	20	for	for	ADP
egc-23	52	21	developing	develop	VERB
egc-23	52	22	countries	country	NOUN
egc-23	52	23	that	that	PRON
egc-23	52	24	have	have	AUX
egc-23	52	25	not	not	PART
egc-23	52	26	yet	yet	ADV
egc-23	52	27	established	establish	VERB
egc-23	52	28	standards	standard	NOUN
egc-23	52	29	development	development	NOUN
egc-23	52	30	bodies	body	NOUN
egc-23	52	31	or	or	CCONJ
egc-23	52	32	do	do	AUX
egc-23	52	33	not	not	PART
egc-23	52	34	have	have	VERB
egc-23	52	35	enough	enough	ADJ
egc-23	52	36	resources	resource	NOUN
egc-23	52	37	to	to	PART
egc-23	52	38	develop	develop	VERB
egc-23	52	39	standards	standard	NOUN
egc-23	52	40	.	.	PUNCT
egc-23	53	1	the	the	DET
egc-23	53	2	development	development	NOUN
egc-23	53	3	of	of	ADP
egc-23	53	4	financial	financial	ADJ
egc-23	53	5	reporting	reporting	NOUN
egc-23	53	6	standards	standard	NOUN
egc-23	53	7	requires	require	VERB
egc-23	53	8	appropriate	appropriate	ADJ
egc-23	53	9	costs	cost	NOUN
egc-23	53	10	,	,	PUNCT
egc-23	53	11	especially	especially	ADV
egc-23	53	12	the	the	DET
egc-23	53	13	development	development	NOUN
egc-23	53	14	of	of	ADP
egc-23	53	15	standards	standard	NOUN
egc-23	53	16	for	for	ADP
egc-23	53	17	a	a	DET
egc-23	53	18	particular	particular	ADJ
egc-23	53	19	country	country	NOUN
egc-23	53	20	is	be	AUX
egc-23	53	21	cost	cost	NOUN
egc-23	53	22	-	-	PUNCT
egc-23	53	23	effective	effective	ADJ
egc-23	53	24	.	.	PUNCT
egc-23	54	1	references	reference	NOUN
egc-23	54	2	1	1	NUM
egc-23	54	3	.	.	PUNCT
egc-23	55	1	"	"	PUNCT
egc-23	55	2	international	international	ADJ
egc-23	55	3	standards	standard	NOUN
egc-23	55	4	of	of	ADP
egc-23	55	5	accounting	accounting	NOUN
egc-23	55	6	"	"	PUNCT
egc-23	55	7	.	.	PUNCT
egc-23	56	1	translation	translation	NOUN
egc-23	56	2	.	.	PUNCT
egc-23	57	1	a.rizakulov	a.rizakulov	PROPN
egc-23	57	2	,	,	PUNCT
egc-23	57	3	b.khasanov	b.khasanov	NOUN
egc-23	57	4	,	,	PUNCT
egc-23	57	5	a.usanov	a.usanov	NOUN
egc-23	57	6	,	,	PUNCT
egc-23	57	7	z.mamatov	z.mamatov	NOUN
egc-23	57	8	.	.	PUNCT
egc-23	58	1	t.	t.	NOUN
egc-23	58	2	:	:	PUNCT
egc-23	58	3	2004	2004	NUM
egc-23	58	4	.	.	PUNCT
egc-23	59	1	2	2	X
egc-23	59	2	.	.	X
egc-23	59	3	tashnazarov	tashnazarov	PROPN
egc-23	59	4	s.	s.	PROPN
egc-23	59	5	fundamentals	fundamental	NOUN
egc-23	59	6	of	of	ADP
egc-23	59	7	international	international	ADJ
egc-23	59	8	accounting	accounting	NOUN
egc-23	59	9	.	.	PUNCT
egc-23	60	1	the	the	DET
egc-23	60	2	text	text	NOUN
egc-23	60	3	of	of	ADP
egc-23	60	4	the	the	DET
egc-23	60	5	lecture	lecture	NOUN
egc-23	60	6	.	.	PUNCT
egc-23	61	1	samisi	samisi	PROPN
egc-23	61	2	,	,	PUNCT
egc-23	61	3	2008	2008	NUM
egc-23	61	4	.	.	PUNCT
egc-23	62	1	210	210	NUM
egc-23	62	2	p.	p.	NOUN
egc-23	62	3	3	3	NUM
egc-23	62	4	.	.	PUNCT
egc-23	62	5	m.bonham	m.bonham	NOUN
egc-23	62	6	and	and	CCONJ
egc-23	62	7	others	other	NOUN
egc-23	62	8	.	.	PUNCT
egc-23	63	1	generally	generally	ADV
egc-23	63	2	accepted	accept	VERB
egc-23	63	3	accounting	accounting	NOUN
egc-23	63	4	practice	practice	NOUN
egc-23	63	5	under	under	ADP
egc-23	63	6	ifrs	ifrs	PROPN
egc-23	63	7	.	.	PUNCT
egc-23	64	1	ernst	ernst	PROPN
egc-23	64	2	&	&	CCONJ
egc-23	64	3	young	young	PROPN
egc-23	64	4	llp	llp	PROPN
egc-23	64	5	,	,	PUNCT
egc-23	64	6	united	united	PROPN
egc-23	64	7	states	states	PROPN
egc-23	64	8	,	,	PUNCT
egc-23	64	9	2010.part	2010.part	NUM
egc-23	64	10	1	1	X
egc-23	64	11	.	.	PUNCT
egc-23	65	1	p.	p.	NOUN