id	sid	tid	token	lemma	pos
fueconorg-11952	1	1	11952	11952	NUM
fueconorg-11952	1	2	facta	facta	PROPN
fueconorg-11952	1	3	universitatis	universitatis	PROPN
fueconorg-11952	1	4	series	series	NOUN
fueconorg-11952	1	5	:	:	PUNCT
fueconorg-11952	1	6	economics	economic	NOUN
fueconorg-11952	1	7	and	and	CCONJ
fueconorg-11952	1	8	organization	organization	NOUN
fueconorg-11952	1	9	vol	vol	NOUN
fueconorg-11952	1	10	.	.	PROPN
fueconorg-11952	1	11	20	20	NUM
fueconorg-11952	1	12	,	,	PUNCT
fueconorg-11952	1	13	no	no	DET
fueconorg-11952	1	14	3	3	NUM
fueconorg-11952	1	15	,	,	PUNCT
fueconorg-11952	1	16	2023	2023	NUM
fueconorg-11952	1	17	,	,	PUNCT
fueconorg-11952	1	18	pp	pp	ADJ
fueconorg-11952	1	19	.	.	PUNCT
fueconorg-11952	2	1	221	221	NUM
fueconorg-11952	2	2	233	233	NUM
fueconorg-11952	2	3	https://doi.org/10.22190/fueo230706014s	https://doi.org/10.22190/fueo230706014s	PROPN
fueconorg-11952	2	4	©	©	PROPN
fueconorg-11952	2	5	2023	2023	NUM
fueconorg-11952	2	6	by	by	ADP
fueconorg-11952	2	7	university	university	PROPN
fueconorg-11952	2	8	of	of	ADP
fueconorg-11952	2	9	niš	niš	PROPN
fueconorg-11952	2	10	,	,	PUNCT
fueconorg-11952	2	11	serbia	serbia	PROPN
fueconorg-11952	2	12	|	|	ADV
fueconorg-11952	2	13	creative	creative	ADJ
fueconorg-11952	2	14	commons	common	NOUN
fueconorg-11952	2	15	licence	licence	NOUN
fueconorg-11952	2	16	:	:	PUNCT
fueconorg-11952	2	17	cc	cc	VERB
fueconorg-11952	2	18	by	by	ADP
fueconorg-11952	2	19	-	-	PUNCT
fueconorg-11952	2	20	nc	nc	VERB
fueconorg-11952	2	21	-	-	PUNCT
fueconorg-11952	2	22	nd	nd	ADV
fueconorg-11952	2	23	original	original	ADJ
fueconorg-11952	2	24	scientific	scientific	ADJ
fueconorg-11952	2	25	paper	paper	NOUN
fueconorg-11952	2	26	some	some	DET
fueconorg-11952	2	27	challenges	challenge	NOUN
fueconorg-11952	2	28	in	in	ADP
fueconorg-11952	2	29	the	the	DET
fueconorg-11952	2	30	consolidation	consolidation	NOUN
fueconorg-11952	2	31	of	of	ADP
fueconorg-11952	2	32	unrealized	unrealized	ADJ
fueconorg-11952	2	33	intra	intra	ADJ
fueconorg-11952	2	34	-	-	ADJ
fueconorg-11952	2	35	group	group	NOUN
fueconorg-11952	2	36	profits	profit	NOUN
fueconorg-11952	2	37	and	and	CCONJ
fueconorg-11952	2	38	losses1	losses1	PROPN
fueconorg-11952	2	39	udc	udc	NOUN
fueconorg-11952	2	40	657.375	657.375	NUM
fueconorg-11952	2	41	vojislav	vojislav	NOUN
fueconorg-11952	2	42	sekerez1	sekerez1	PROPN
fueconorg-11952	2	43	,	,	PUNCT
fueconorg-11952	2	44	dejan	dejan	PROPN
fueconorg-11952	2	45	spasić1,2	spasić1,2	PROPN
fueconorg-11952	2	46	1university	1university	PROPN
fueconorg-11952	2	47	of	of	ADP
fueconorg-11952	2	48	belgrade	belgrade	PROPN
fueconorg-11952	2	49	,	,	PUNCT
fueconorg-11952	2	50	faculty	faculty	NOUN
fueconorg-11952	2	51	of	of	ADP
fueconorg-11952	2	52	economics	economic	NOUN
fueconorg-11952	2	53	and	and	CCONJ
fueconorg-11952	2	54	business	business	NOUN
fueconorg-11952	2	55	,	,	PUNCT
fueconorg-11952	2	56	republic	republic	NOUN
fueconorg-11952	2	57	of	of	ADP
fueconorg-11952	2	58	serbia	serbia	PROPN
fueconorg-11952	2	59	2university	2university	PROPN
fueconorg-11952	2	60	of	of	ADP
fueconorg-11952	2	61	niš	niš	ADP
fueconorg-11952	2	62	,	,	PUNCT
fueconorg-11952	2	63	faculty	faculty	NOUN
fueconorg-11952	2	64	of	of	ADP
fueconorg-11952	2	65	economics	economic	NOUN
fueconorg-11952	2	66	,	,	PUNCT
fueconorg-11952	2	67	republic	republic	NOUN
fueconorg-11952	2	68	of	of	ADP
fueconorg-11952	2	69	serbia	serbia	PROPN
fueconorg-11952	2	70	orcid	orcid	PROPN
fueconorg-11952	3	1	i	i	PRON
fueconorg-11952	3	2	d	d	PROPN
fueconorg-11952	3	3	:	:	PUNCT
fueconorg-11952	3	4	vojislav	vojislav	PROPN
fueconorg-11952	3	5	sekerez	sekerez	PROPN
fueconorg-11952	3	6	https://orcid.org/0000-0003-1009-0524	https://orcid.org/0000-0003-1009-0524	PROPN
fueconorg-11952	3	7	dejan	dejan	PROPN
fueconorg-11952	3	8	spasić	spasić	VERB
fueconorg-11952	3	9	https://orcid.org/0000-0002-8540-579x	https://orcid.org/0000-0002-8540-579x	PROPN
fueconorg-11952	3	10	abstract	abstract	NOUN
fueconorg-11952	3	11	.	.	PUNCT
fueconorg-11952	4	1	procedures	procedure	NOUN
fueconorg-11952	4	2	for	for	ADP
fueconorg-11952	4	3	eliminating	eliminate	VERB
fueconorg-11952	4	4	internal	internal	ADJ
fueconorg-11952	4	5	results	result	NOUN
fueconorg-11952	4	6	in	in	ADP
fueconorg-11952	4	7	practice	practice	NOUN
fueconorg-11952	4	8	may	may	AUX
fueconorg-11952	4	9	vary	vary	VERB
fueconorg-11952	4	10	due	due	ADP
fueconorg-11952	4	11	to	to	ADP
fueconorg-11952	4	12	the	the	DET
fueconorg-11952	4	13	different	different	ADJ
fueconorg-11952	4	14	nature	nature	NOUN
fueconorg-11952	4	15	of	of	ADP
fueconorg-11952	4	16	the	the	DET
fueconorg-11952	4	17	relationship	relationship	NOUN
fueconorg-11952	4	18	between	between	ADP
fueconorg-11952	4	19	related	related	ADJ
fueconorg-11952	4	20	parties	party	NOUN
fueconorg-11952	4	21	,	,	PUNCT
fueconorg-11952	4	22	but	but	CCONJ
fueconorg-11952	4	23	also	also	ADV
fueconorg-11952	4	24	due	due	ADP
fueconorg-11952	4	25	to	to	ADP
fueconorg-11952	4	26	the	the	DET
fueconorg-11952	4	27	vagueness	vagueness	NOUN
fueconorg-11952	4	28	of	of	ADP
fueconorg-11952	4	29	the	the	DET
fueconorg-11952	4	30	accounting	accounting	NOUN
fueconorg-11952	4	31	regulation	regulation	NOUN
fueconorg-11952	4	32	,	,	PUNCT
fueconorg-11952	4	33	which	which	PRON
fueconorg-11952	4	34	opens	open	VERB
fueconorg-11952	4	35	up	up	ADP
fueconorg-11952	4	36	space	space	NOUN
fueconorg-11952	4	37	for	for	ADP
fueconorg-11952	4	38	alternative	alternative	ADJ
fueconorg-11952	4	39	procedures	procedure	NOUN
fueconorg-11952	4	40	in	in	ADP
fueconorg-11952	4	41	practice	practice	NOUN
fueconorg-11952	4	42	.	.	PUNCT
fueconorg-11952	5	1	the	the	DET
fueconorg-11952	5	2	ways	way	NOUN
fueconorg-11952	5	3	of	of	ADP
fueconorg-11952	5	4	eliminating	eliminate	VERB
fueconorg-11952	5	5	internal	internal	ADJ
fueconorg-11952	5	6	profits	profit	NOUN
fueconorg-11952	5	7	and	and	CCONJ
fueconorg-11952	5	8	losses	loss	NOUN
fueconorg-11952	5	9	differ	differ	AUX
fueconorg-11952	5	10	primarily	primarily	ADV
fueconorg-11952	5	11	depending	depend	VERB
fueconorg-11952	5	12	on	on	ADP
fueconorg-11952	5	13	whether	whether	SCONJ
fueconorg-11952	5	14	full	full	ADJ
fueconorg-11952	5	15	consolidation	consolidation	NOUN
fueconorg-11952	5	16	of	of	ADP
fueconorg-11952	5	17	financial	financial	ADJ
fueconorg-11952	5	18	statements	statement	NOUN
fueconorg-11952	5	19	or	or	CCONJ
fueconorg-11952	5	20	one	one	NUM
fueconorg-11952	5	21	-	-	PUNCT
fueconorg-11952	5	22	line	line	NOUN
fueconorg-11952	5	23	consolidation	consolidation	NOUN
fueconorg-11952	5	24	,	,	PUNCT
fueconorg-11952	5	25	followed	follow	VERB
fueconorg-11952	5	26	by	by	ADP
fueconorg-11952	5	27	the	the	DET
fueconorg-11952	5	28	application	application	NOUN
fueconorg-11952	5	29	of	of	ADP
fueconorg-11952	5	30	the	the	DET
fueconorg-11952	5	31	equity	equity	NOUN
fueconorg-11952	5	32	method	method	NOUN
fueconorg-11952	5	33	,	,	PUNCT
fueconorg-11952	5	34	is	be	AUX
fueconorg-11952	5	35	performed	perform	VERB
fueconorg-11952	5	36	.	.	PUNCT
fueconorg-11952	6	1	at	at	ADP
fueconorg-11952	6	2	the	the	DET
fueconorg-11952	6	3	same	same	ADJ
fueconorg-11952	6	4	time	time	NOUN
fueconorg-11952	6	5	,	,	PUNCT
fueconorg-11952	6	6	with	with	ADP
fueconorg-11952	6	7	both	both	PRON
fueconorg-11952	6	8	mentioned	mention	VERB
fueconorg-11952	6	9	consolidation	consolidation	NOUN
fueconorg-11952	6	10	procedures	procedure	NOUN
fueconorg-11952	6	11	,	,	PUNCT
fueconorg-11952	6	12	questions	question	NOUN
fueconorg-11952	6	13	are	be	AUX
fueconorg-11952	6	14	raised	raise	VERB
fueconorg-11952	6	15	regarding	regard	VERB
fueconorg-11952	6	16	whether	whether	SCONJ
fueconorg-11952	6	17	downstream	downstream	ADJ
fueconorg-11952	6	18	and	and	CCONJ
fueconorg-11952	6	19	upstream	upstream	ADJ
fueconorg-11952	6	20	transactions	transaction	NOUN
fueconorg-11952	6	21	should	should	AUX
fueconorg-11952	6	22	have	have	AUX
fueconorg-11952	6	23	the	the	DET
fueconorg-11952	6	24	same	same	ADJ
fueconorg-11952	6	25	treatment	treatment	NOUN
fueconorg-11952	6	26	,	,	PUNCT
fueconorg-11952	6	27	that	that	ADV
fueconorg-11952	6	28	is	is	ADV
fueconorg-11952	6	29	,	,	PUNCT
fueconorg-11952	6	30	whether	whether	SCONJ
fueconorg-11952	6	31	the	the	DET
fueconorg-11952	6	32	total	total	ADJ
fueconorg-11952	6	33	internal	internal	ADJ
fueconorg-11952	6	34	result	result	NOUN
fueconorg-11952	6	35	should	should	AUX
fueconorg-11952	6	36	be	be	AUX
fueconorg-11952	6	37	eliminated	eliminate	VERB
fueconorg-11952	6	38	or	or	CCONJ
fueconorg-11952	6	39	only	only	ADV
fueconorg-11952	6	40	its	its	PRON
fueconorg-11952	6	41	part	part	NOUN
fueconorg-11952	6	42	that	that	PRON
fueconorg-11952	6	43	is	be	AUX
fueconorg-11952	6	44	proportional	proportional	ADJ
fueconorg-11952	6	45	to	to	ADP
fueconorg-11952	6	46	the	the	DET
fueconorg-11952	6	47	ownership	ownership	NOUN
fueconorg-11952	6	48	share	share	NOUN
fueconorg-11952	6	49	.	.	PUNCT
fueconorg-11952	7	1	the	the	DET
fueconorg-11952	7	2	aim	aim	NOUN
fueconorg-11952	7	3	of	of	ADP
fueconorg-11952	7	4	this	this	DET
fueconorg-11952	7	5	paper	paper	NOUN
fueconorg-11952	7	6	consists	consist	VERB
fueconorg-11952	7	7	in	in	ADP
fueconorg-11952	7	8	analyzing	analyze	VERB
fueconorg-11952	7	9	specific	specific	ADJ
fueconorg-11952	7	10	issues	issue	NOUN
fueconorg-11952	7	11	of	of	ADP
fueconorg-11952	7	12	eliminating	eliminate	VERB
fueconorg-11952	7	13	internal	internal	ADJ
fueconorg-11952	7	14	results	result	NOUN
fueconorg-11952	7	15	,	,	PUNCT
fueconorg-11952	7	16	while	while	SCONJ
fueconorg-11952	7	17	considering	consider	VERB
fueconorg-11952	7	18	the	the	DET
fueconorg-11952	7	19	current	current	ADJ
fueconorg-11952	7	20	state	state	NOUN
fueconorg-11952	7	21	and	and	CCONJ
fueconorg-11952	7	22	the	the	DET
fueconorg-11952	7	23	possibility	possibility	NOUN
fueconorg-11952	7	24	of	of	ADP
fueconorg-11952	7	25	improving	improve	VERB
fueconorg-11952	7	26	accounting	accounting	NOUN
fueconorg-11952	7	27	regulations	regulation	NOUN
fueconorg-11952	7	28	in	in	ADP
fueconorg-11952	7	29	that	that	DET
fueconorg-11952	7	30	field	field	NOUN
fueconorg-11952	7	31	.	.	PUNCT
fueconorg-11952	8	1	key	key	ADJ
fueconorg-11952	8	2	words	word	NOUN
fueconorg-11952	8	3	:	:	PUNCT
fueconorg-11952	8	4	consolidated	consolidated	ADJ
fueconorg-11952	8	5	financial	financial	ADJ
fueconorg-11952	8	6	statements	statement	NOUN
fueconorg-11952	8	7	,	,	PUNCT
fueconorg-11952	8	8	separate	separate	ADJ
fueconorg-11952	8	9	financial	financial	ADJ
fueconorg-11952	8	10	statement	statement	NOUN
fueconorg-11952	8	11	,	,	PUNCT
fueconorg-11952	8	12	one	one	NUM
fueconorg-11952	8	13	-	-	PUNCT
fueconorg-11952	8	14	line	line	NOUN
fueconorg-11952	8	15	consolidation	consolidation	NOUN
fueconorg-11952	8	16	,	,	PUNCT
fueconorg-11952	8	17	intercompany	intercompany	NOUN
fueconorg-11952	8	18	transactions	transaction	NOUN
fueconorg-11952	8	19	,	,	PUNCT
fueconorg-11952	8	20	internal	internal	ADJ
fueconorg-11952	8	21	results	result	NOUN
fueconorg-11952	8	22	,	,	PUNCT
fueconorg-11952	8	23	equity	equity	NOUN
fueconorg-11952	8	24	method	method	NOUN
fueconorg-11952	8	25	.	.	PUNCT
fueconorg-11952	9	1	jel	jel	PROPN
fueconorg-11952	9	2	classification	classification	NOUN
fueconorg-11952	9	3	:	:	PUNCT
fueconorg-11952	9	4	m41	m41	ADJ
fueconorg-11952	9	5	introduction	introduction	NOUN
fueconorg-11952	9	6	consolidated	consolidated	ADJ
fueconorg-11952	9	7	financial	financial	ADJ
fueconorg-11952	9	8	reporting	reporting	NOUN
fueconorg-11952	9	9	has	have	AUX
fueconorg-11952	9	10	been	be	AUX
fueconorg-11952	9	11	subject	subject	ADJ
fueconorg-11952	9	12	to	to	ADP
fueconorg-11952	9	13	dynamic	dynamic	ADJ
fueconorg-11952	9	14	regulatory	regulatory	ADJ
fueconorg-11952	9	15	changes	change	NOUN
fueconorg-11952	9	16	in	in	ADP
fueconorg-11952	9	17	recent	recent	ADJ
fueconorg-11952	9	18	decades	decade	NOUN
fueconorg-11952	9	19	due	due	ADJ
fueconorg-11952	9	20	to	to	ADP
fueconorg-11952	9	21	global	global	ADJ
fueconorg-11952	9	22	harmonization	harmonization	NOUN
fueconorg-11952	9	23	efforts	effort	NOUN
fueconorg-11952	9	24	.	.	PUNCT
fueconorg-11952	10	1	in	in	ADP
fueconorg-11952	10	2	fact	fact	NOUN
fueconorg-11952	10	3	,	,	PUNCT
fueconorg-11952	10	4	the	the	DET
fueconorg-11952	10	5	need	need	NOUN
fueconorg-11952	10	6	for	for	ADP
fueconorg-11952	10	7	harmonization	harmonization	NOUN
fueconorg-11952	10	8	and	and	CCONJ
fueconorg-11952	10	9	improvement	improvement	NOUN
fueconorg-11952	10	10	of	of	ADP
fueconorg-11952	10	11	the	the	DET
fueconorg-11952	10	12	principles	principle	NOUN
fueconorg-11952	10	13	and	and	CCONJ
fueconorg-11952	10	14	methods	method	NOUN
fueconorg-11952	10	15	of	of	ADP
fueconorg-11952	10	16	consolidation	consolidation	NOUN
fueconorg-11952	10	17	is	be	AUX
fueconorg-11952	10	18	caused	cause	VERB
fueconorg-11952	10	19	not	not	PART
fueconorg-11952	10	20	only	only	ADV
fueconorg-11952	10	21	by	by	ADP
fueconorg-11952	10	22	the	the	DET
fueconorg-11952	10	23	received	receive	VERB
fueconorg-11952	10	24	july	july	PROPN
fueconorg-11952	10	25	06	06	NUM
fueconorg-11952	10	26	,	,	PUNCT
fueconorg-11952	10	27	2023	2023	NUM
fueconorg-11952	10	28	/	/	SYM
fueconorg-11952	10	29	revised	revise	VERB
fueconorg-11952	10	30	october	october	PROPN
fueconorg-11952	10	31	22	22	NUM
fueconorg-11952	10	32	,	,	PUNCT
fueconorg-11952	10	33	2023	2023	NUM
fueconorg-11952	10	34	/	/	PUNCT
fueconorg-11952	10	35	accepted	accept	VERB
fueconorg-11952	10	36	november	november	PROPN
fueconorg-11952	10	37	03	03	NUM
fueconorg-11952	10	38	,	,	PUNCT
fueconorg-11952	10	39	2023	2023	NUM
fueconorg-11952	10	40	corresponding	correspond	VERB
fueconorg-11952	10	41	author	author	NOUN
fueconorg-11952	10	42	:	:	PUNCT
fueconorg-11952	10	43	vojislav	vojislav	PROPN
fueconorg-11952	10	44	sekerez	sekerez	PROPN
fueconorg-11952	10	45	university	university	PROPN
fueconorg-11952	10	46	of	of	ADP
fueconorg-11952	10	47	belgrade	belgrade	PROPN
fueconorg-11952	10	48	,	,	PUNCT
fueconorg-11952	10	49	faculty	faculty	NOUN
fueconorg-11952	10	50	of	of	ADP
fueconorg-11952	10	51	economics	economic	NOUN
fueconorg-11952	10	52	and	and	CCONJ
fueconorg-11952	10	53	business	business	NOUN
fueconorg-11952	10	54	,	,	PUNCT
fueconorg-11952	10	55	kamenička	kamenička	NOUN
fueconorg-11952	10	56	6	6	NUM
fueconorg-11952	10	57	,	,	PUNCT
fueconorg-11952	10	58	11000	11000	NUM
fueconorg-11952	10	59	belgrade	belgrade	PROPN
fueconorg-11952	10	60	,	,	PUNCT
fueconorg-11952	10	61	republic	republic	NOUN
fueconorg-11952	10	62	of	of	ADP
fueconorg-11952	10	63	serbia	serbia	PROPN
fueconorg-11952	10	64	|	|	ADV
fueconorg-11952	10	65	e	e	NOUN
fueconorg-11952	10	66	-	-	NOUN
fueconorg-11952	10	67	mail	mail	NOUN
fueconorg-11952	10	68	:	:	PUNCT
fueconorg-11952	10	69	vsekerez@ekof.bg.ac.rs	vsekerez@ekof.bg.ac.rs	NUM
fueconorg-11952	10	70	https://orcid.org/0000-0003-1009-0524	https://orcid.org/0000-0003-1009-0524	ADJ
fueconorg-11952	10	71	https://orcid.org/0000-0002-8540-579x	https://orcid.org/0000-0002-8540-579x	NOUN
fueconorg-11952	10	72	mailto:vsekerez@ekof.bg.ac.rs	mailto:vsekerez@ekof.bg.ac.rs	PROPN
fueconorg-11952	10	73	222	222	NUM
fueconorg-11952	10	74	v.	v.	ADP
fueconorg-11952	10	75	sekerez	sekerez	PROPN
fueconorg-11952	10	76	,	,	PUNCT
fueconorg-11952	10	77	d.	d.	PROPN
fueconorg-11952	10	78	spasić	spasić	PROPN
fueconorg-11952	10	79	creation	creation	NOUN
fueconorg-11952	10	80	of	of	ADP
fueconorg-11952	10	81	new	new	ADJ
fueconorg-11952	10	82	instruments	instrument	NOUN
fueconorg-11952	10	83	and	and	CCONJ
fueconorg-11952	10	84	possibilities	possibility	NOUN
fueconorg-11952	10	85	for	for	ADP
fueconorg-11952	10	86	exercising	exercise	VERB
fueconorg-11952	10	87	control	control	NOUN
fueconorg-11952	10	88	by	by	ADP
fueconorg-11952	10	89	the	the	DET
fueconorg-11952	10	90	parent	parent	NOUN
fueconorg-11952	10	91	company	company	NOUN
fueconorg-11952	10	92	over	over	ADP
fueconorg-11952	10	93	the	the	DET
fueconorg-11952	10	94	subsidiary	subsidiary	NOUN
fueconorg-11952	10	95	,	,	PUNCT
fueconorg-11952	10	96	but	but	CCONJ
fueconorg-11952	10	97	also	also	ADV
fueconorg-11952	10	98	by	by	ADP
fueconorg-11952	10	99	the	the	DET
fueconorg-11952	10	100	complexity	complexity	NOUN
fueconorg-11952	10	101	of	of	ADP
fueconorg-11952	10	102	intra	intra	ADJ
fueconorg-11952	10	103	-	-	ADJ
fueconorg-11952	10	104	group	group	NOUN
fueconorg-11952	10	105	transactions	transaction	NOUN
fueconorg-11952	10	106	(	(	PUNCT
fueconorg-11952	10	107	spasić	spasić	PROPN
fueconorg-11952	10	108	&	&	CCONJ
fueconorg-11952	10	109	sekerez	sekerez	PROPN
fueconorg-11952	10	110	,	,	PUNCT
fueconorg-11952	10	111	2022	2022	NUM
fueconorg-11952	10	112	,	,	PUNCT
fueconorg-11952	10	113	p.	p.	NOUN
fueconorg-11952	10	114	20	20	NUM
fueconorg-11952	10	115	)	)	PUNCT
fueconorg-11952	10	116	.	.	PUNCT
fueconorg-11952	11	1	it	it	PRON
fueconorg-11952	11	2	is	be	AUX
fueconorg-11952	11	3	known	know	VERB
fueconorg-11952	11	4	that	that	SCONJ
fueconorg-11952	11	5	generally	generally	ADV
fueconorg-11952	11	6	accepted	accept	VERB
fueconorg-11952	11	7	accounting	accounting	NOUN
fueconorg-11952	11	8	principles	principle	NOUN
fueconorg-11952	11	9	,	,	PUNCT
fueconorg-11952	11	10	that	that	ADV
fueconorg-11952	11	11	is	is	ADV
fueconorg-11952	11	12	,	,	PUNCT
fueconorg-11952	11	13	the	the	DET
fueconorg-11952	11	14	conceptual	conceptual	ADJ
fueconorg-11952	11	15	framework	framework	NOUN
fueconorg-11952	11	16	and	and	CCONJ
fueconorg-11952	11	17	accounting	accounting	NOUN
fueconorg-11952	11	18	standards	standard	NOUN
fueconorg-11952	11	19	are	be	AUX
fueconorg-11952	11	20	based	base	VERB
fueconorg-11952	11	21	on	on	ADP
fueconorg-11952	11	22	theoretical	theoretical	ADJ
fueconorg-11952	11	23	concepts	concept	NOUN
fueconorg-11952	11	24	and	and	CCONJ
fueconorg-11952	11	25	requirements	requirement	NOUN
fueconorg-11952	11	26	of	of	ADP
fueconorg-11952	11	27	business	business	NOUN
fueconorg-11952	11	28	practice	practice	NOUN
fueconorg-11952	11	29	(	(	PUNCT
fueconorg-11952	11	30	needles	needle	NOUN
fueconorg-11952	11	31	,	,	PUNCT
fueconorg-11952	11	32	powers	power	NOUN
fueconorg-11952	11	33	,	,	PUNCT
fueconorg-11952	11	34	&	&	CCONJ
fueconorg-11952	11	35	crosson	crosson	PROPN
fueconorg-11952	11	36	,	,	PUNCT
fueconorg-11952	11	37	2011	2011	NUM
fueconorg-11952	11	38	)	)	PUNCT
fueconorg-11952	11	39	.	.	PUNCT
fueconorg-11952	12	1	therefore	therefore	ADV
fueconorg-11952	12	2	,	,	PUNCT
fueconorg-11952	12	3	the	the	DET
fueconorg-11952	12	4	"	"	PUNCT
fueconorg-11952	12	5	practice	practice	NOUN
fueconorg-11952	12	6	of	of	ADP
fueconorg-11952	12	7	introducing	introduce	VERB
fueconorg-11952	12	8	new	new	ADJ
fueconorg-11952	12	9	and	and	CCONJ
fueconorg-11952	12	10	more	more	ADV
fueconorg-11952	12	11	complex	complex	ADJ
fueconorg-11952	12	12	concepts	concept	NOUN
fueconorg-11952	12	13	through	through	ADP
fueconorg-11952	12	14	a	a	DET
fueconorg-11952	12	15	series	series	NOUN
fueconorg-11952	12	16	of	of	ADP
fueconorg-11952	12	17	progressive	progressive	ADJ
fueconorg-11952	12	18	changes	change	NOUN
fueconorg-11952	12	19	"	"	PUNCT
fueconorg-11952	12	20	(	(	PUNCT
fueconorg-11952	12	21	peng	peng	PROPN
fueconorg-11952	12	22	&	&	CCONJ
fueconorg-11952	12	23	van	van	PROPN
fueconorg-11952	12	24	der	der	PROPN
fueconorg-11952	12	25	laan	laan	PROPN
fueconorg-11952	12	26	smith	smith	PROPN
fueconorg-11952	12	27	,	,	PUNCT
fueconorg-11952	12	28	2010	2010	NUM
fueconorg-11952	12	29	,	,	PUNCT
fueconorg-11952	12	30	p.	p.	NOUN
fueconorg-11952	12	31	24	24	NUM
fueconorg-11952	12	32	)	)	PUNCT
fueconorg-11952	12	33	requires	require	VERB
fueconorg-11952	12	34	a	a	DET
fueconorg-11952	12	35	permanent	permanent	ADJ
fueconorg-11952	12	36	review	review	NOUN
fueconorg-11952	12	37	of	of	ADP
fueconorg-11952	12	38	both	both	CCONJ
fueconorg-11952	12	39	the	the	DET
fueconorg-11952	12	40	regulation	regulation	NOUN
fueconorg-11952	12	41	and	and	CCONJ
fueconorg-11952	12	42	the	the	DET
fueconorg-11952	12	43	practice	practice	NOUN
fueconorg-11952	12	44	of	of	ADP
fueconorg-11952	12	45	corporate	corporate	ADJ
fueconorg-11952	12	46	reporting	reporting	NOUN
fueconorg-11952	12	47	.	.	PUNCT
fueconorg-11952	13	1	regardless	regardless	ADV
fueconorg-11952	13	2	of	of	ADP
fueconorg-11952	13	3	the	the	DET
fueconorg-11952	13	4	approach	approach	NOUN
fueconorg-11952	13	5	to	to	ADP
fueconorg-11952	13	6	creating	create	VERB
fueconorg-11952	13	7	standards	standard	NOUN
fueconorg-11952	13	8	(	(	PUNCT
fueconorg-11952	13	9	based	base	VERB
fueconorg-11952	13	10	on	on	ADP
fueconorg-11952	13	11	principles	principle	NOUN
fueconorg-11952	13	12	or	or	CCONJ
fueconorg-11952	13	13	rules	rule	NOUN
fueconorg-11952	13	14	where	where	SCONJ
fueconorg-11952	13	15	there	there	PRON
fueconorg-11952	13	16	are	be	VERB
fueconorg-11952	13	17	still	still	ADV
fueconorg-11952	13	18	significant	significant	ADJ
fueconorg-11952	13	19	differences	difference	NOUN
fueconorg-11952	13	20	guillaume	guillaume	PROPN
fueconorg-11952	13	21	&	&	CCONJ
fueconorg-11952	13	22	pierre	pierre	PROPN
fueconorg-11952	13	23	,	,	PUNCT
fueconorg-11952	13	24	2016	2016	NUM
fueconorg-11952	13	25	)	)	PUNCT
fueconorg-11952	13	26	,	,	PUNCT
fueconorg-11952	13	27	complex	complex	ADJ
fueconorg-11952	13	28	accounting	accounting	NOUN
fueconorg-11952	13	29	issues	issue	NOUN
fueconorg-11952	13	30	must	must	AUX
fueconorg-11952	13	31	be	be	AUX
fueconorg-11952	13	32	addressed	address	VERB
fueconorg-11952	13	33	very	very	ADV
fueconorg-11952	13	34	carefully	carefully	ADV
fueconorg-11952	13	35	.	.	PUNCT
fueconorg-11952	14	1	group	group	NOUN
fueconorg-11952	14	2	reporting	reporting	NOUN
fueconorg-11952	14	3	is	be	AUX
fueconorg-11952	14	4	particularly	particularly	ADV
fueconorg-11952	14	5	affected	affect	VERB
fueconorg-11952	14	6	by	by	ADP
fueconorg-11952	14	7	complexity	complexity	NOUN
fueconorg-11952	14	8	of	of	ADP
fueconorg-11952	14	9	intragroup	intragroup	NOUN
fueconorg-11952	14	10	transactions	transaction	NOUN
fueconorg-11952	14	11	,	,	PUNCT
fueconorg-11952	14	12	which	which	PRON
fueconorg-11952	14	13	also	also	ADV
fueconorg-11952	14	14	requires	require	VERB
fueconorg-11952	14	15	careful	careful	ADJ
fueconorg-11952	14	16	creation	creation	NOUN
fueconorg-11952	14	17	and	and	CCONJ
fueconorg-11952	14	18	application	application	NOUN
fueconorg-11952	14	19	of	of	ADP
fueconorg-11952	14	20	financial	financial	ADJ
fueconorg-11952	14	21	reporting	reporting	NOUN
fueconorg-11952	14	22	standards	standard	NOUN
fueconorg-11952	14	23	.	.	PUNCT
fueconorg-11952	15	1	therefore	therefore	ADV
fueconorg-11952	15	2	,	,	PUNCT
fueconorg-11952	15	3	brown	brown	PROPN
fueconorg-11952	15	4	,	,	PUNCT
fueconorg-11952	15	5	huffman	huffman	PROPN
fueconorg-11952	15	6	and	and	CCONJ
fueconorg-11952	15	7	cohen	cohen	PROPN
fueconorg-11952	15	8	(	(	PUNCT
fueconorg-11952	15	9	2023	2023	NUM
fueconorg-11952	15	10	,	,	PUNCT
fueconorg-11952	15	11	p.	p.	NOUN
fueconorg-11952	15	12	43	43	NUM
fueconorg-11952	15	13	)	)	PUNCT
fueconorg-11952	15	14	point	point	VERB
fueconorg-11952	15	15	out	out	ADP
fueconorg-11952	15	16	that	that	SCONJ
fueconorg-11952	15	17	“	"	PUNCT
fueconorg-11952	15	18	the	the	DET
fueconorg-11952	15	19	nature	nature	NOUN
fueconorg-11952	15	20	and	and	CCONJ
fueconorg-11952	15	21	volume	volume	NOUN
fueconorg-11952	15	22	of	of	ADP
fueconorg-11952	15	23	accounting	accounting	NOUN
fueconorg-11952	15	24	standards	standard	NOUN
fueconorg-11952	15	25	and	and	CCONJ
fueconorg-11952	15	26	diversity	diversity	NOUN
fueconorg-11952	15	27	in	in	ADP
fueconorg-11952	15	28	the	the	DET
fueconorg-11952	15	29	treatment	treatment	NOUN
fueconorg-11952	15	30	of	of	ADP
fueconorg-11952	15	31	similar	similar	ADJ
fueconorg-11952	15	32	transactions	transaction	NOUN
fueconorg-11952	15	33	are	be	AUX
fueconorg-11952	15	34	key	key	ADJ
fueconorg-11952	15	35	sources	source	NOUN
fueconorg-11952	15	36	that	that	PRON
fueconorg-11952	15	37	tie	tie	VERB
fueconorg-11952	15	38	directly	directly	ADV
fueconorg-11952	15	39	to	to	ADP
fueconorg-11952	15	40	mandatory	mandatory	ADJ
fueconorg-11952	15	41	accounting	accounting	NOUN
fueconorg-11952	15	42	guidance	guidance	NOUN
fueconorg-11952	15	43	and	and	CCONJ
fueconorg-11952	15	44	the	the	DET
fueconorg-11952	15	45	resulting	result	VERB
fueconorg-11952	15	46	disclosures	disclosure	NOUN
fueconorg-11952	15	47	”	"	PUNCT
fueconorg-11952	15	48	.	.	PUNCT
fueconorg-11952	16	1	the	the	DET
fueconorg-11952	16	2	key	key	ADJ
fueconorg-11952	16	3	challenges	challenge	NOUN
fueconorg-11952	16	4	of	of	ADP
fueconorg-11952	16	5	consolidated	consolidated	ADJ
fueconorg-11952	16	6	financial	financial	ADJ
fueconorg-11952	16	7	reporting	reporting	NOUN
fueconorg-11952	16	8	since	since	SCONJ
fueconorg-11952	16	9	the	the	DET
fueconorg-11952	16	10	beginning	beginning	NOUN
fueconorg-11952	16	11	of	of	ADP
fueconorg-11952	16	12	the	the	DET
fueconorg-11952	16	13	21st	21st	ADJ
fueconorg-11952	16	14	century	century	NOUN
fueconorg-11952	16	15	are	be	AUX
fueconorg-11952	16	16	largely	largely	ADV
fueconorg-11952	16	17	a	a	DET
fueconorg-11952	16	18	consequence	consequence	NOUN
fueconorg-11952	16	19	of	of	ADP
fueconorg-11952	16	20	changes	change	NOUN
fueconorg-11952	16	21	in	in	ADP
fueconorg-11952	16	22	accounting	accounting	NOUN
fueconorg-11952	16	23	standards	standard	NOUN
fueconorg-11952	16	24	.	.	PUNCT
fueconorg-11952	17	1	more	more	ADV
fueconorg-11952	17	2	recently	recently	ADV
fueconorg-11952	17	3	,	,	PUNCT
fueconorg-11952	17	4	research	research	NOUN
fueconorg-11952	17	5	has	have	AUX
fueconorg-11952	17	6	been	be	AUX
fueconorg-11952	17	7	predominantly	predominantly	ADV
fueconorg-11952	17	8	focused	focus	VERB
fueconorg-11952	17	9	on	on	ADP
fueconorg-11952	17	10	the	the	DET
fueconorg-11952	17	11	new	new	ADJ
fueconorg-11952	17	12	concept	concept	NOUN
fueconorg-11952	17	13	of	of	ADP
fueconorg-11952	17	14	control	control	NOUN
fueconorg-11952	17	15	and	and	CCONJ
fueconorg-11952	17	16	its	its	PRON
fueconorg-11952	17	17	implications	implication	NOUN
fueconorg-11952	17	18	on	on	ADP
fueconorg-11952	17	19	consolidated	consolidated	ADJ
fueconorg-11952	17	20	financial	financial	ADJ
fueconorg-11952	17	21	statements	statement	NOUN
fueconorg-11952	17	22	(	(	PUNCT
fueconorg-11952	17	23	hsu	hsu	PROPN
fueconorg-11952	17	24	,	,	PUNCT
fueconorg-11952	17	25	duh	duh	PROPN
fueconorg-11952	17	26	&	&	CCONJ
fueconorg-11952	17	27	cheng	cheng	PROPN
fueconorg-11952	17	28	,	,	PUNCT
fueconorg-11952	17	29	2012	2012	NUM
fueconorg-11952	17	30	;	;	PUNCT
fueconorg-11952	17	31	ben	ben	PROPN
fueconorg-11952	17	32	-	-	PUNCT
fueconorg-11952	17	33	shahar	shahar	PROPN
fueconorg-11952	17	34	,	,	PUNCT
fueconorg-11952	17	35	sulganik	sulganik	PROPN
fueconorg-11952	17	36	&	&	CCONJ
fueconorg-11952	17	37	tsang	tsang	PROPN
fueconorg-11952	17	38	,	,	PUNCT
fueconorg-11952	17	39	2016	2016	NUM
fueconorg-11952	17	40	;	;	PUNCT
fueconorg-11952	17	41	beck	beck	PROPN
fueconorg-11952	17	42	et	et	PROPN
fueconorg-11952	17	43	al	al	PROPN
fueconorg-11952	17	44	.	.	PROPN
fueconorg-11952	17	45	,	,	PUNCT
fueconorg-11952	17	46	2017	2017	NUM
fueconorg-11952	17	47	;	;	PUNCT
fueconorg-11952	17	48	bedford	bedford	NOUN
fueconorg-11952	17	49	,	,	PUNCT
fueconorg-11952	17	50	bugeja	bugeja	PROPN
fueconorg-11952	17	51	&	&	CCONJ
fueconorg-11952	17	52	ma	ma	PROPN
fueconorg-11952	17	53	,	,	PUNCT
fueconorg-11952	17	54	2022	2022	NUM
fueconorg-11952	17	55	)	)	PUNCT
fueconorg-11952	17	56	,	,	PUNCT
fueconorg-11952	17	57	goodwill	goodwill	NOUN
fueconorg-11952	17	58	accounting	accounting	NOUN
fueconorg-11952	17	59	(	(	PUNCT
fueconorg-11952	17	60	andré	andré	VERB
fueconorg-11952	17	61	,	,	PUNCT
fueconorg-11952	17	62	filip	filip	PROPN
fueconorg-11952	17	63	&	&	CCONJ
fueconorg-11952	17	64	paugam	paugam	PROPN
fueconorg-11952	17	65	,	,	PUNCT
fueconorg-11952	17	66	2016	2016	NUM
fueconorg-11952	17	67	;	;	PUNCT
fueconorg-11952	17	68	li	li	PROPN
fueconorg-11952	17	69	&	&	CCONJ
fueconorg-11952	17	70	sloan	sloan	PROPN
fueconorg-11952	17	71	,	,	PUNCT
fueconorg-11952	17	72	2017	2017	NUM
fueconorg-11952	17	73	;	;	PUNCT
fueconorg-11952	17	74	amel	amel	PROPN
fueconorg-11952	17	75	-	-	PUNCT
fueconorg-11952	17	76	zadeh	zadeh	PROPN
fueconorg-11952	17	77	,	,	PUNCT
fueconorg-11952	17	78	glaum	glaum	NOUN
fueconorg-11952	17	79	&	&	CCONJ
fueconorg-11952	17	80	sellhorn	sellhorn	VERB
fueconorg-11952	17	81	,	,	PUNCT
fueconorg-11952	17	82	2023	2023	NUM
fueconorg-11952	17	83	;	;	PUNCT
fueconorg-11952	17	84	just	just	ADV
fueconorg-11952	17	85	,	,	PUNCT
fueconorg-11952	17	86	honold	honold	PROPN
fueconorg-11952	17	87	&	&	CCONJ
fueconorg-11952	17	88	meckl	meckl	NOUN
fueconorg-11952	17	89	,	,	PUNCT
fueconorg-11952	17	90	2023	2023	NUM
fueconorg-11952	17	91	)	)	PUNCT
fueconorg-11952	17	92	,	,	PUNCT
fueconorg-11952	17	93	including	include	VERB
fueconorg-11952	17	94	other	other	ADJ
fueconorg-11952	17	95	intangible	intangible	ADJ
fueconorg-11952	17	96	assets	asset	NOUN
fueconorg-11952	17	97	acquired	acquire	VERB
fueconorg-11952	17	98	in	in	ADP
fueconorg-11952	17	99	a	a	DET
fueconorg-11952	17	100	business	business	NOUN
fueconorg-11952	17	101	combination	combination	NOUN
fueconorg-11952	17	102	(	(	PUNCT
fueconorg-11952	17	103	skinner	skinner	NOUN
fueconorg-11952	17	104	,	,	PUNCT
fueconorg-11952	17	105	2008	2008	NUM
fueconorg-11952	17	106	;	;	PUNCT
fueconorg-11952	17	107	su	su	PROPN
fueconorg-11952	17	108	&	&	CCONJ
fueconorg-11952	17	109	wells	wells	PROPN
fueconorg-11952	17	110	,	,	PUNCT
fueconorg-11952	17	111	2018	2018	NUM
fueconorg-11952	17	112	;	;	PUNCT
fueconorg-11952	17	113	tunyi	tunyi	PROPN
fueconorg-11952	17	114	et	et	PROPN
fueconorg-11952	17	115	al	al	PROPN
fueconorg-11952	17	116	.	.	PROPN
fueconorg-11952	17	117	,	,	PUNCT
fueconorg-11952	17	118	2020	2020	NUM
fueconorg-11952	17	119	;	;	PUNCT
fueconorg-11952	17	120	barker	barker	PROPN
fueconorg-11952	17	121	et	et	PROPN
fueconorg-11952	17	122	al	al	PROPN
fueconorg-11952	17	123	.	.	PROPN
fueconorg-11952	17	124	,	,	PUNCT
fueconorg-11952	17	125	2022	2022	NUM
fueconorg-11952	17	126	)	)	PUNCT
fueconorg-11952	17	127	,	,	PUNCT
fueconorg-11952	17	128	accounting	accounting	NOUN
fueconorg-11952	17	129	treatment	treatment	NOUN
fueconorg-11952	17	130	of	of	ADP
fueconorg-11952	17	131	non	non	ADJ
fueconorg-11952	17	132	-	-	ADJ
fueconorg-11952	17	133	controlling	controlling	ADJ
fueconorg-11952	17	134	interests	interest	NOUN
fueconorg-11952	17	135	(	(	PUNCT
fueconorg-11952	17	136	lopes	lope	NOUN
fueconorg-11952	17	137	,	,	PUNCT
fueconorg-11952	17	138	lourenço	lourenço	PROPN
fueconorg-11952	17	139	&	&	CCONJ
fueconorg-11952	17	140	soliman	soliman	NOUN
fueconorg-11952	17	141	,	,	PUNCT
fueconorg-11952	17	142	2013	2013	NUM
fueconorg-11952	17	143	;	;	PUNCT
fueconorg-11952	17	144	welc	welc	NOUN
fueconorg-11952	17	145	,	,	PUNCT
fueconorg-11952	17	146	2017	2017	NUM
fueconorg-11952	17	147	;	;	PUNCT
fueconorg-11952	17	148	sotti	sotti	VERB
fueconorg-11952	17	149	,	,	PUNCT
fueconorg-11952	17	150	2017	2017	NUM
fueconorg-11952	17	151	;	;	PUNCT
fueconorg-11952	17	152	lopes	lope	NOUN
fueconorg-11952	17	153	et	et	PROPN
fueconorg-11952	17	154	al	al	PROPN
fueconorg-11952	17	155	.	.	PROPN
fueconorg-11952	17	156	,	,	PUNCT
fueconorg-11952	17	157	2021	2021	NUM
fueconorg-11952	17	158	)	)	PUNCT
fueconorg-11952	17	159	and	and	CCONJ
fueconorg-11952	17	160	other	other	ADJ
fueconorg-11952	17	161	specific	specific	ADJ
fueconorg-11952	17	162	reporting	reporting	NOUN
fueconorg-11952	17	163	areas	area	NOUN
fueconorg-11952	17	164	in	in	ADP
fueconorg-11952	17	165	accordance	accordance	NOUN
fueconorg-11952	17	166	with	with	ADP
fueconorg-11952	17	167	the	the	DET
fueconorg-11952	17	168	acquisition	acquisition	NOUN
fueconorg-11952	17	169	method	method	NOUN
fueconorg-11952	17	170	.	.	PUNCT
fueconorg-11952	18	1	other	other	ADJ
fueconorg-11952	18	2	areas	area	NOUN
fueconorg-11952	18	3	of	of	ADP
fueconorg-11952	18	4	financial	financial	ADJ
fueconorg-11952	18	5	statement	statement	NOUN
fueconorg-11952	18	6	consolidation	consolidation	NOUN
fueconorg-11952	18	7	seem	seem	VERB
fueconorg-11952	18	8	to	to	PART
fueconorg-11952	18	9	have	have	AUX
fueconorg-11952	18	10	been	be	AUX
fueconorg-11952	18	11	neglected	neglect	VERB
fueconorg-11952	18	12	in	in	ADP
fueconorg-11952	18	13	recent	recent	ADJ
fueconorg-11952	18	14	research	research	NOUN
fueconorg-11952	18	15	.	.	PUNCT
fueconorg-11952	19	1	although	although	SCONJ
fueconorg-11952	19	2	calculating	calculate	VERB
fueconorg-11952	19	3	,	,	PUNCT
fueconorg-11952	19	4	recording	recording	NOUN
fueconorg-11952	19	5	and	and	CCONJ
fueconorg-11952	19	6	eliminating	eliminate	VERB
fueconorg-11952	19	7	the	the	DET
fueconorg-11952	19	8	effects	effect	NOUN
fueconorg-11952	19	9	of	of	ADP
fueconorg-11952	19	10	common	common	ADJ
fueconorg-11952	19	11	intercompany	intercompany	NOUN
fueconorg-11952	19	12	transactions	transaction	NOUN
fueconorg-11952	19	13	within	within	ADP
fueconorg-11952	19	14	the	the	DET
fueconorg-11952	19	15	group	group	NOUN
fueconorg-11952	19	16	may	may	AUX
fueconorg-11952	19	17	be	be	AUX
fueconorg-11952	19	18	viewed	view	VERB
fueconorg-11952	19	19	as	as	ADP
fueconorg-11952	19	20	“	"	PUNCT
fueconorg-11952	19	21	routine	routine	ADJ
fueconorg-11952	19	22	”	"	PUNCT
fueconorg-11952	19	23	matters	matter	NOUN
fueconorg-11952	19	24	,	,	PUNCT
fueconorg-11952	19	25	there	there	PRON
fueconorg-11952	19	26	is	be	VERB
fueconorg-11952	19	27	still	still	ADV
fueconorg-11952	19	28	a	a	DET
fueconorg-11952	19	29	need	need	NOUN
fueconorg-11952	19	30	for	for	ADP
fueconorg-11952	19	31	their	their	PRON
fueconorg-11952	19	32	ongoing	ongoing	ADJ
fueconorg-11952	19	33	review	review	NOUN
fueconorg-11952	19	34	and	and	CCONJ
fueconorg-11952	19	35	discussion	discussion	NOUN
fueconorg-11952	19	36	.	.	PUNCT
fueconorg-11952	20	1	our	our	PRON
fueconorg-11952	20	2	aim	aim	NOUN
fueconorg-11952	20	3	is	be	AUX
fueconorg-11952	20	4	therefore	therefore	ADV
fueconorg-11952	20	5	to	to	PART
fueconorg-11952	20	6	highlight	highlight	VERB
fueconorg-11952	20	7	and	and	CCONJ
fueconorg-11952	20	8	discuss	discuss	VERB
fueconorg-11952	20	9	specific	specific	ADJ
fueconorg-11952	20	10	challenges	challenge	NOUN
fueconorg-11952	20	11	in	in	ADP
fueconorg-11952	20	12	eliminating	eliminate	VERB
fueconorg-11952	20	13	unrealized	unrealized	ADJ
fueconorg-11952	20	14	profits	profit	NOUN
fueconorg-11952	20	15	or	or	CCONJ
fueconorg-11952	20	16	losses	loss	NOUN
fueconorg-11952	20	17	under	under	ADP
fueconorg-11952	20	18	both	both	CCONJ
fueconorg-11952	20	19	the	the	DET
fueconorg-11952	20	20	acquisition	acquisition	NOUN
fueconorg-11952	20	21	method	method	NOUN
fueconorg-11952	20	22	and	and	CCONJ
fueconorg-11952	20	23	the	the	DET
fueconorg-11952	20	24	equity	equity	NOUN
fueconorg-11952	20	25	method	method	NOUN
fueconorg-11952	20	26	,	,	PUNCT
fueconorg-11952	20	27	as	as	ADV
fueconorg-11952	20	28	well	well	ADV
fueconorg-11952	20	29	as	as	ADP
fueconorg-11952	20	30	the	the	DET
fueconorg-11952	20	31	implications	implication	NOUN
fueconorg-11952	20	32	of	of	ADP
fueconorg-11952	20	33	the	the	DET
fueconorg-11952	20	34	chosen	choose	VERB
fueconorg-11952	20	35	method	method	NOUN
fueconorg-11952	20	36	in	in	ADP
fueconorg-11952	20	37	the	the	DET
fueconorg-11952	20	38	event	event	NOUN
fueconorg-11952	20	39	that	that	PRON
fueconorg-11952	20	40	the	the	DET
fueconorg-11952	20	41	parent	parent	NOUN
fueconorg-11952	20	42	company	company	NOUN
fueconorg-11952	20	43	prepares	prepare	VERB
fueconorg-11952	20	44	separate	separate	ADJ
fueconorg-11952	20	45	financial	financial	ADJ
fueconorg-11952	20	46	statements	statement	NOUN
fueconorg-11952	20	47	.	.	PUNCT
fueconorg-11952	21	1	the	the	DET
fueconorg-11952	21	2	importance	importance	NOUN
fueconorg-11952	21	3	of	of	ADP
fueconorg-11952	21	4	our	our	PRON
fueconorg-11952	21	5	research	research	NOUN
fueconorg-11952	21	6	stems	stem	VERB
fueconorg-11952	21	7	from	from	ADP
fueconorg-11952	21	8	the	the	DET
fueconorg-11952	21	9	fact	fact	NOUN
fueconorg-11952	21	10	that	that	SCONJ
fueconorg-11952	21	11	the	the	DET
fueconorg-11952	21	12	elimination	elimination	NOUN
fueconorg-11952	21	13	of	of	ADP
fueconorg-11952	21	14	internal	internal	ADJ
fueconorg-11952	21	15	results	result	NOUN
fueconorg-11952	21	16	is	be	AUX
fueconorg-11952	21	17	a	a	DET
fueconorg-11952	21	18	challenge	challenge	NOUN
fueconorg-11952	21	19	both	both	PRON
fueconorg-11952	21	20	for	for	ADP
fueconorg-11952	21	21	professional	professional	ADJ
fueconorg-11952	21	22	accountants	accountant	NOUN
fueconorg-11952	21	23	and	and	CCONJ
fueconorg-11952	21	24	for	for	ADP
fueconorg-11952	21	25	the	the	DET
fueconorg-11952	21	26	study	study	NOUN
fueconorg-11952	21	27	of	of	ADP
fueconorg-11952	21	28	this	this	DET
fueconorg-11952	21	29	matter	matter	NOUN
fueconorg-11952	21	30	at	at	ADP
fueconorg-11952	21	31	academic	academic	ADJ
fueconorg-11952	21	32	level	level	NOUN
fueconorg-11952	21	33	and/or	and/or	CCONJ
fueconorg-11952	21	34	through	through	ADP
fueconorg-11952	21	35	professional	professional	ADJ
fueconorg-11952	21	36	trainings	training	NOUN
fueconorg-11952	21	37	.	.	PUNCT
fueconorg-11952	22	1	in	in	ADP
fueconorg-11952	22	2	other	other	ADJ
fueconorg-11952	22	3	words	word	NOUN
fueconorg-11952	22	4	,	,	PUNCT
fueconorg-11952	22	5	“	"	PUNCT
fueconorg-11952	22	6	teaching	teach	VERB
fueconorg-11952	22	7	and	and	CCONJ
fueconorg-11952	22	8	learning	learn	VERB
fueconorg-11952	22	9	accounting	account	VERB
fueconorg-11952	22	10	for	for	ADP
fueconorg-11952	22	11	consolidations	consolidation	NOUN
fueconorg-11952	22	12	is	be	AUX
fueconorg-11952	22	13	a	a	DET
fueconorg-11952	22	14	challenging	challenging	ADJ
fueconorg-11952	22	15	endeavor	endeavor	NOUN
fueconorg-11952	22	16	”	"	PUNCT
fueconorg-11952	22	17	(	(	PUNCT
fueconorg-11952	22	18	murphy	murphy	PROPN
fueconorg-11952	22	19	&	&	CCONJ
fueconorg-11952	22	20	mccarthy	mccarthy	PROPN
fueconorg-11952	22	21	,	,	PUNCT
fueconorg-11952	22	22	2010	2010	NUM
fueconorg-11952	22	23	,	,	PUNCT
fueconorg-11952	22	24	p.	p.	NOUN
fueconorg-11952	22	25	101	101	NUM
fueconorg-11952	22	26	)	)	PUNCT
fueconorg-11952	22	27	.	.	PUNCT
fueconorg-11952	23	1	although	although	SCONJ
fueconorg-11952	23	2	there	there	PRON
fueconorg-11952	23	3	is	be	VERB
fueconorg-11952	23	4	research	research	NOUN
fueconorg-11952	23	5	on	on	ADP
fueconorg-11952	23	6	how	how	SCONJ
fueconorg-11952	23	7	to	to	PART
fueconorg-11952	23	8	teach	teach	VERB
fueconorg-11952	23	9	consolidated	consolidated	ADJ
fueconorg-11952	23	10	accounting	accounting	NOUN
fueconorg-11952	23	11	(	(	PUNCT
fueconorg-11952	23	12	murphy	murphy	PROPN
fueconorg-11952	23	13	&	&	CCONJ
fueconorg-11952	23	14	mccarthy	mccarthy	PROPN
fueconorg-11952	23	15	,	,	PUNCT
fueconorg-11952	23	16	2010	2010	NUM
fueconorg-11952	23	17	;	;	PUNCT
fueconorg-11952	23	18	churyk	churyk	PROPN
fueconorg-11952	23	19	&	&	CCONJ
fueconorg-11952	23	20	stenka	stenka	PROPN
fueconorg-11952	23	21	,	,	PUNCT
fueconorg-11952	23	22	2014	2014	NUM
fueconorg-11952	23	23	;	;	PUNCT
fueconorg-11952	23	24	hsiao	hsiao	PROPN
fueconorg-11952	23	25	&	&	CCONJ
fueconorg-11952	23	26	han	han	PROPN
fueconorg-11952	23	27	,	,	PUNCT
fueconorg-11952	23	28	2021	2021	NUM
fueconorg-11952	23	29	)	)	PUNCT
fueconorg-11952	23	30	,	,	PUNCT
fueconorg-11952	23	31	our	our	PRON
fueconorg-11952	23	32	goal	goal	NOUN
fueconorg-11952	23	33	is	be	AUX
fueconorg-11952	23	34	not	not	PART
fueconorg-11952	23	35	to	to	PART
fueconorg-11952	23	36	educate	educate	VERB
fueconorg-11952	23	37	,	,	PUNCT
fueconorg-11952	23	38	but	but	CCONJ
fueconorg-11952	23	39	to	to	PART
fueconorg-11952	23	40	renew	renew	VERB
fueconorg-11952	23	41	the	the	DET
fueconorg-11952	23	42	discussion	discussion	NOUN
fueconorg-11952	23	43	on	on	ADP
fueconorg-11952	23	44	the	the	DET
fueconorg-11952	23	45	specific	specific	ADJ
fueconorg-11952	23	46	issues	issue	NOUN
fueconorg-11952	23	47	of	of	ADP
fueconorg-11952	23	48	financial	financial	ADJ
fueconorg-11952	23	49	statement	statement	NOUN
fueconorg-11952	23	50	consolidation	consolidation	NOUN
fueconorg-11952	23	51	,	,	PUNCT
fueconorg-11952	23	52	especially	especially	ADV
fueconorg-11952	23	53	the	the	DET
fueconorg-11952	23	54	treatment	treatment	NOUN
fueconorg-11952	23	55	of	of	ADP
fueconorg-11952	23	56	unrealized	unrealized	ADJ
fueconorg-11952	23	57	intra	intra	ADJ
fueconorg-11952	23	58	-	-	ADJ
fueconorg-11952	23	59	group	group	NOUN
fueconorg-11952	23	60	results	result	NOUN
fueconorg-11952	23	61	.	.	PUNCT
fueconorg-11952	24	1	accounting	account	VERB
fueconorg-11952	24	2	for	for	ADP
fueconorg-11952	24	3	intra	intra	ADJ
fueconorg-11952	24	4	-	-	ADJ
fueconorg-11952	24	5	group	group	NOUN
fueconorg-11952	24	6	profits	profit	NOUN
fueconorg-11952	24	7	and	and	CCONJ
fueconorg-11952	24	8	losses	loss	NOUN
fueconorg-11952	24	9	affects	affect	VERB
fueconorg-11952	24	10	the	the	DET
fueconorg-11952	24	11	reliability	reliability	NOUN
fueconorg-11952	24	12	of	of	ADP
fueconorg-11952	24	13	the	the	DET
fueconorg-11952	24	14	analysis	analysis	NOUN
fueconorg-11952	24	15	of	of	ADP
fueconorg-11952	24	16	consolidated	consolidated	ADJ
fueconorg-11952	24	17	financial	financial	ADJ
fueconorg-11952	24	18	statements	statement	NOUN
fueconorg-11952	24	19	(	(	PUNCT
fueconorg-11952	24	20	aceituno	aceituno	PROPN
fueconorg-11952	24	21	et	et	PROPN
fueconorg-11952	24	22	al	al	PROPN
fueconorg-11952	24	23	.	.	PROPN
fueconorg-11952	24	24	,	,	PUNCT
fueconorg-11952	24	25	2006	2006	NUM
fueconorg-11952	24	26	)	)	PUNCT
fueconorg-11952	24	27	,	,	PUNCT
fueconorg-11952	24	28	i.e.	i.e.	X
fueconorg-11952	24	29	their	their	PRON
fueconorg-11952	24	30	value	value	NOUN
fueconorg-11952	24	31	relevance	relevance	NOUN
fueconorg-11952	24	32	(	(	PUNCT
fueconorg-11952	24	33	abad	abad	PROPN
fueconorg-11952	24	34	et	et	PROPN
fueconorg-11952	24	35	al	al	PROPN
fueconorg-11952	24	36	.	.	PROPN
fueconorg-11952	24	37	,	,	PUNCT
fueconorg-11952	24	38	2000	2000	NUM
fueconorg-11952	24	39	;	;	PUNCT
fueconorg-11952	24	40	hevas	hevas	PROPN
fueconorg-11952	24	41	et	et	PROPN
fueconorg-11952	24	42	al	al	PROPN
fueconorg-11952	24	43	.	.	PROPN
fueconorg-11952	24	44	,	,	PUNCT
fueconorg-11952	24	45	2000	2000	NUM
fueconorg-11952	24	46	;	;	PUNCT
fueconorg-11952	24	47	srinivasan	srinivasan	NOUN
fueconorg-11952	24	48	&	&	CCONJ
fueconorg-11952	24	49	narasimhan	narasimhan	PROPN
fueconorg-11952	24	50	,	,	PUNCT
fueconorg-11952	24	51	2012	2012	NUM
fueconorg-11952	24	52	)	)	PUNCT
fueconorg-11952	24	53	.	.	PUNCT
fueconorg-11952	25	1	therefore	therefore	ADV
fueconorg-11952	25	2	,	,	PUNCT
fueconorg-11952	25	3	our	our	PRON
fueconorg-11952	25	4	goal	goal	NOUN
fueconorg-11952	25	5	with	with	ADP
fueconorg-11952	25	6	this	this	DET
fueconorg-11952	25	7	paper	paper	NOUN
fueconorg-11952	25	8	is	be	AUX
fueconorg-11952	25	9	also	also	ADV
fueconorg-11952	25	10	to	to	PART
fueconorg-11952	25	11	renew	renew	VERB
fueconorg-11952	25	12	the	the	DET
fueconorg-11952	25	13	interest	interest	NOUN
fueconorg-11952	25	14	of	of	ADP
fueconorg-11952	25	15	professional	professional	ADJ
fueconorg-11952	25	16	accountants	accountant	NOUN
fueconorg-11952	25	17	including	include	VERB
fueconorg-11952	25	18	financial	financial	ADJ
fueconorg-11952	25	19	analysts	analyst	NOUN
fueconorg-11952	25	20	in	in	ADP
fueconorg-11952	25	21	this	this	DET
fueconorg-11952	25	22	topic	topic	NOUN
fueconorg-11952	25	23	.	.	PUNCT
fueconorg-11952	26	1	some	some	DET
fueconorg-11952	26	2	challenges	challenge	NOUN
fueconorg-11952	26	3	in	in	ADP
fueconorg-11952	26	4	the	the	DET
fueconorg-11952	26	5	consolidation	consolidation	NOUN
fueconorg-11952	26	6	of	of	ADP
fueconorg-11952	26	7	unrealized	unrealized	ADJ
fueconorg-11952	26	8	intra	intra	ADJ
fueconorg-11952	26	9	-	-	ADJ
fueconorg-11952	26	10	group	group	NOUN
fueconorg-11952	26	11	profits	profit	NOUN
fueconorg-11952	26	12	and	and	CCONJ
fueconorg-11952	26	13	losses	loss	NOUN
fueconorg-11952	26	14	223	223	NUM
fueconorg-11952	26	15	one	one	NUM
fueconorg-11952	26	16	of	of	ADP
fueconorg-11952	26	17	the	the	DET
fueconorg-11952	26	18	key	key	ADJ
fueconorg-11952	26	19	tasks	task	NOUN
fueconorg-11952	26	20	during	during	ADP
fueconorg-11952	26	21	the	the	DET
fueconorg-11952	26	22	process	process	NOUN
fueconorg-11952	26	23	of	of	ADP
fueconorg-11952	26	24	consolidating	consolidate	VERB
fueconorg-11952	26	25	financial	financial	ADJ
fueconorg-11952	26	26	statements	statement	NOUN
fueconorg-11952	26	27	consists	consist	VERB
fueconorg-11952	26	28	in	in	ADP
fueconorg-11952	26	29	eliminating	eliminate	VERB
fueconorg-11952	26	30	intragroup	intragroup	NOUN
fueconorg-11952	26	31	transactions	transaction	NOUN
fueconorg-11952	26	32	between	between	ADP
fueconorg-11952	26	33	related	related	ADJ
fueconorg-11952	26	34	entities	entity	NOUN
fueconorg-11952	26	35	in	in	ADP
fueconorg-11952	26	36	order	order	NOUN
fueconorg-11952	26	37	to	to	PART
fueconorg-11952	26	38	show	show	VERB
fueconorg-11952	26	39	the	the	DET
fueconorg-11952	26	40	financial	financial	ADJ
fueconorg-11952	26	41	position	position	NOUN
fueconorg-11952	26	42	of	of	ADP
fueconorg-11952	26	43	the	the	DET
fueconorg-11952	26	44	group	group	NOUN
fueconorg-11952	26	45	and	and	CCONJ
fueconorg-11952	26	46	the	the	DET
fueconorg-11952	26	47	success	success	NOUN
fueconorg-11952	26	48	it	it	PRON
fueconorg-11952	26	49	has	have	AUX
fueconorg-11952	26	50	achieved	achieve	VERB
fueconorg-11952	26	51	in	in	ADP
fueconorg-11952	26	52	relations	relation	NOUN
fueconorg-11952	26	53	with	with	ADP
fueconorg-11952	26	54	its	its	PRON
fueconorg-11952	26	55	environment	environment	NOUN
fueconorg-11952	26	56	.	.	PUNCT
fueconorg-11952	27	1	this	this	PRON
fueconorg-11952	27	2	implies	imply	VERB
fueconorg-11952	27	3	the	the	DET
fueconorg-11952	27	4	elimination	elimination	NOUN
fueconorg-11952	27	5	of	of	ADP
fueconorg-11952	27	6	internal	internal	ADJ
fueconorg-11952	27	7	revenues	revenue	NOUN
fueconorg-11952	27	8	and	and	CCONJ
fueconorg-11952	27	9	expenses	expense	NOUN
fueconorg-11952	27	10	,	,	PUNCT
fueconorg-11952	27	11	as	as	ADV
fueconorg-11952	27	12	well	well	ADV
fueconorg-11952	27	13	as	as	ADP
fueconorg-11952	27	14	all	all	DET
fueconorg-11952	27	15	internal	internal	ADJ
fueconorg-11952	27	16	results	result	NOUN
fueconorg-11952	27	17	that	that	SCONJ
fueconorg-11952	27	18	,	,	PUNCT
fueconorg-11952	27	19	as	as	ADP
fueconorg-11952	27	20	a	a	DET
fueconorg-11952	27	21	rule	rule	NOUN
fueconorg-11952	27	22	,	,	PUNCT
fueconorg-11952	27	23	arise	arise	VERB
fueconorg-11952	27	24	during	during	ADP
fueconorg-11952	27	25	mutual	mutual	ADJ
fueconorg-11952	27	26	transactions	transaction	NOUN
fueconorg-11952	27	27	between	between	ADP
fueconorg-11952	27	28	companies	company	NOUN
fueconorg-11952	27	29	within	within	ADP
fueconorg-11952	27	30	the	the	DET
fueconorg-11952	27	31	group	group	NOUN
fueconorg-11952	27	32	.	.	PUNCT
fueconorg-11952	28	1	eliminating	eliminate	VERB
fueconorg-11952	28	2	internal	internal	ADJ
fueconorg-11952	28	3	results	result	NOUN
fueconorg-11952	28	4	primarily	primarily	ADV
fueconorg-11952	28	5	involves	involve	VERB
fueconorg-11952	28	6	identifying	identify	VERB
fueconorg-11952	28	7	the	the	DET
fueconorg-11952	28	8	internal	internal	ADJ
fueconorg-11952	28	9	transactions	transaction	NOUN
fueconorg-11952	28	10	on	on	ADP
fueconorg-11952	28	11	the	the	DET
fueconorg-11952	28	12	basis	basis	NOUN
fueconorg-11952	28	13	of	of	ADP
fueconorg-11952	28	14	which	which	PRON
fueconorg-11952	28	15	they	they	PRON
fueconorg-11952	28	16	arise	arise	VERB
fueconorg-11952	28	17	,	,	PUNCT
fueconorg-11952	28	18	which	which	PRON
fueconorg-11952	28	19	may	may	AUX
fueconorg-11952	28	20	refer	refer	VERB
fueconorg-11952	28	21	to	to	ADP
fueconorg-11952	28	22	the	the	DET
fueconorg-11952	28	23	sale	sale	NOUN
fueconorg-11952	28	24	of	of	ADP
fueconorg-11952	28	25	inventory	inventory	NOUN
fueconorg-11952	28	26	and	and	CCONJ
fueconorg-11952	28	27	fixed	fix	VERB
fueconorg-11952	28	28	assets	asset	NOUN
fueconorg-11952	28	29	,	,	PUNCT
fueconorg-11952	28	30	the	the	DET
fueconorg-11952	28	31	provision	provision	NOUN
fueconorg-11952	28	32	of	of	ADP
fueconorg-11952	28	33	various	various	ADJ
fueconorg-11952	28	34	services	service	NOUN
fueconorg-11952	28	35	or	or	CCONJ
fueconorg-11952	28	36	financing	financing	NOUN
fueconorg-11952	28	37	.	.	PUNCT
fueconorg-11952	29	1	regardless	regardless	ADV
fueconorg-11952	29	2	of	of	ADP
fueconorg-11952	29	3	the	the	DET
fueconorg-11952	29	4	nature	nature	NOUN
fueconorg-11952	29	5	of	of	ADP
fueconorg-11952	29	6	internal	internal	ADJ
fueconorg-11952	29	7	transactions	transaction	NOUN
fueconorg-11952	29	8	,	,	PUNCT
fueconorg-11952	29	9	which	which	PRON
fueconorg-11952	29	10	can	can	AUX
fueconorg-11952	29	11	be	be	AUX
fueconorg-11952	29	12	very	very	ADV
fueconorg-11952	29	13	diverse	diverse	ADJ
fueconorg-11952	29	14	,	,	PUNCT
fueconorg-11952	29	15	they	they	PRON
fueconorg-11952	29	16	can	can	AUX
fueconorg-11952	29	17	all	all	ADV
fueconorg-11952	29	18	be	be	AUX
fueconorg-11952	29	19	broadly	broadly	ADV
fueconorg-11952	29	20	grouped	group	VERB
fueconorg-11952	29	21	into	into	ADP
fueconorg-11952	29	22	the	the	DET
fueconorg-11952	29	23	following	follow	VERB
fueconorg-11952	29	24	four	four	NUM
fueconorg-11952	29	25	categories	category	NOUN
fueconorg-11952	29	26	(	(	PUNCT
fueconorg-11952	29	27	krimpman	krimpman	NOUN
fueconorg-11952	29	28	,	,	PUNCT
fueconorg-11952	29	29	2015	2015	NUM
fueconorg-11952	29	30	):	):	PUNCT
fueconorg-11952	29	31	▪	▪	ADJ
fueconorg-11952	29	32	transactions	transaction	NOUN
fueconorg-11952	29	33	for	for	ADP
fueconorg-11952	29	34	immediate	immediate	ADJ
fueconorg-11952	29	35	sale	sale	NOUN
fueconorg-11952	29	36	(	(	PUNCT
fueconorg-11952	29	37	further	further	ADJ
fueconorg-11952	29	38	sales	sale	NOUN
fueconorg-11952	29	39	occur	occur	VERB
fueconorg-11952	29	40	in	in	ADP
fueconorg-11952	29	41	the	the	DET
fueconorg-11952	29	42	same	same	ADJ
fueconorg-11952	29	43	period	period	NOUN
fueconorg-11952	29	44	)	)	PUNCT
fueconorg-11952	29	45	;	;	PUNCT
fueconorg-11952	29	46	▪	▪	ADJ
fueconorg-11952	29	47	transactions	transaction	NOUN
fueconorg-11952	29	48	for	for	ADP
fueconorg-11952	29	49	later	later	ADJ
fueconorg-11952	29	50	sale	sale	NOUN
fueconorg-11952	29	51	(	(	PUNCT
fueconorg-11952	29	52	resale	resale	NOUN
fueconorg-11952	29	53	occurs	occur	VERB
fueconorg-11952	29	54	in	in	ADP
fueconorg-11952	29	55	the	the	DET
fueconorg-11952	29	56	following	follow	VERB
fueconorg-11952	29	57	period	period	NOUN
fueconorg-11952	29	58	)	)	PUNCT
fueconorg-11952	29	59	;	;	PUNCT
fueconorg-11952	29	60	▪	▪	ADJ
fueconorg-11952	29	61	transactions	transaction	NOUN
fueconorg-11952	29	62	for	for	ADP
fueconorg-11952	29	63	own	own	ADJ
fueconorg-11952	29	64	use	use	NOUN
fueconorg-11952	29	65	;	;	PUNCT
fueconorg-11952	29	66	▪	▪	ADJ
fueconorg-11952	29	67	transactions	transaction	NOUN
fueconorg-11952	29	68	for	for	ADP
fueconorg-11952	29	69	own	own	ADJ
fueconorg-11952	29	70	consumption	consumption	NOUN
fueconorg-11952	29	71	.	.	PUNCT
fueconorg-11952	30	1	the	the	DET
fueconorg-11952	30	2	method	method	NOUN
fueconorg-11952	30	3	of	of	ADP
fueconorg-11952	30	4	eliminating	eliminate	VERB
fueconorg-11952	30	5	internal	internal	ADJ
fueconorg-11952	30	6	results	result	NOUN
fueconorg-11952	30	7	will	will	AUX
fueconorg-11952	30	8	depend	depend	VERB
fueconorg-11952	30	9	not	not	PART
fueconorg-11952	30	10	only	only	ADV
fueconorg-11952	30	11	on	on	ADP
fueconorg-11952	30	12	which	which	PRON
fueconorg-11952	30	13	of	of	ADP
fueconorg-11952	30	14	the	the	DET
fueconorg-11952	30	15	aforementioned	aforementioned	ADJ
fueconorg-11952	30	16	categories	category	NOUN
fueconorg-11952	30	17	of	of	ADP
fueconorg-11952	30	18	transactions	transaction	NOUN
fueconorg-11952	30	19	they	they	PRON
fueconorg-11952	30	20	refer	refer	VERB
fueconorg-11952	30	21	to	to	ADP
fueconorg-11952	30	22	,	,	PUNCT
fueconorg-11952	30	23	but	but	CCONJ
fueconorg-11952	30	24	also	also	ADV
fueconorg-11952	30	25	whether	whether	SCONJ
fueconorg-11952	30	26	they	they	PRON
fueconorg-11952	30	27	are	be	AUX
fueconorg-11952	30	28	contained	contain	VERB
fueconorg-11952	30	29	in	in	ADP
fueconorg-11952	30	30	tangible	tangible	ADJ
fueconorg-11952	30	31	assets	asset	NOUN
fueconorg-11952	30	32	,	,	PUNCT
fueconorg-11952	30	33	intangible	intangible	ADJ
fueconorg-11952	30	34	assets	asset	NOUN
fueconorg-11952	30	35	or	or	CCONJ
fueconorg-11952	30	36	services	service	NOUN
fueconorg-11952	30	37	.	.	PUNCT
fueconorg-11952	31	1	even	even	ADV
fueconorg-11952	31	2	when	when	SCONJ
fueconorg-11952	31	3	it	it	PRON
fueconorg-11952	31	4	comes	come	VERB
fueconorg-11952	31	5	to	to	ADP
fueconorg-11952	31	6	internal	internal	ADJ
fueconorg-11952	31	7	results	result	NOUN
fueconorg-11952	31	8	contained	contain	VERB
fueconorg-11952	31	9	in	in	ADP
fueconorg-11952	31	10	tangible	tangible	ADJ
fueconorg-11952	31	11	assets	asset	NOUN
fueconorg-11952	31	12	,	,	PUNCT
fueconorg-11952	31	13	the	the	DET
fueconorg-11952	31	14	method	method	NOUN
fueconorg-11952	31	15	of	of	ADP
fueconorg-11952	31	16	their	their	PRON
fueconorg-11952	31	17	elimination	elimination	NOUN
fueconorg-11952	31	18	differs	differ	VERB
fueconorg-11952	31	19	depending	depend	VERB
fueconorg-11952	31	20	on	on	ADP
fueconorg-11952	31	21	whether	whether	SCONJ
fueconorg-11952	31	22	they	they	PRON
fueconorg-11952	31	23	are	be	AUX
fueconorg-11952	31	24	contained	contain	VERB
fueconorg-11952	31	25	in	in	ADP
fueconorg-11952	31	26	goods	good	NOUN
fueconorg-11952	31	27	,	,	PUNCT
fueconorg-11952	31	28	finished	finished	ADJ
fueconorg-11952	31	29	products	product	NOUN
fueconorg-11952	31	30	,	,	PUNCT
fueconorg-11952	31	31	work	work	NOUN
fueconorg-11952	31	32	in	in	ADP
fueconorg-11952	31	33	progress	progress	NOUN
fueconorg-11952	31	34	,	,	PUNCT
fueconorg-11952	31	35	material	material	NOUN
fueconorg-11952	31	36	incorporated	incorporate	VERB
fueconorg-11952	31	37	into	into	ADP
fueconorg-11952	31	38	finished	finished	ADJ
fueconorg-11952	31	39	products	product	NOUN
fueconorg-11952	31	40	,	,	PUNCT
fueconorg-11952	31	41	or	or	CCONJ
fueconorg-11952	31	42	fixed	fix	VERB
fueconorg-11952	31	43	assets	asset	NOUN
fueconorg-11952	31	44	.	.	PUNCT
fueconorg-11952	32	1	also	also	ADV
fueconorg-11952	32	2	,	,	PUNCT
fueconorg-11952	32	3	the	the	DET
fueconorg-11952	32	4	elimination	elimination	NOUN
fueconorg-11952	32	5	of	of	ADP
fueconorg-11952	32	6	internal	internal	ADJ
fueconorg-11952	32	7	results	result	NOUN
fueconorg-11952	32	8	will	will	AUX
fueconorg-11952	32	9	be	be	AUX
fueconorg-11952	32	10	determined	determine	VERB
fueconorg-11952	32	11	by	by	ADP
fueconorg-11952	32	12	the	the	DET
fueconorg-11952	32	13	applied	apply	VERB
fueconorg-11952	32	14	method	method	NOUN
fueconorg-11952	32	15	of	of	ADP
fueconorg-11952	32	16	calculation	calculation	NOUN
fueconorg-11952	32	17	of	of	ADP
fueconorg-11952	32	18	results	result	NOUN
fueconorg-11952	32	19	,	,	PUNCT
fueconorg-11952	32	20	that	that	ADV
fueconorg-11952	32	21	is	is	ADV
fueconorg-11952	32	22	,	,	PUNCT
fueconorg-11952	32	23	whether	whether	SCONJ
fueconorg-11952	32	24	the	the	DET
fueconorg-11952	32	25	profit	profit	NOUN
fueconorg-11952	32	26	and	and	CCONJ
fueconorg-11952	32	27	loss	loss	NOUN
fueconorg-11952	32	28	statement	statement	NOUN
fueconorg-11952	32	29	is	be	AUX
fueconorg-11952	32	30	compiled	compile	VERB
fueconorg-11952	32	31	by	by	ADP
fueconorg-11952	32	32	function	function	NOUN
fueconorg-11952	32	33	or	or	CCONJ
fueconorg-11952	32	34	by	by	ADP
fueconorg-11952	32	35	nature	nature	NOUN
fueconorg-11952	32	36	.	.	PUNCT
fueconorg-11952	33	1	the	the	DET
fueconorg-11952	33	2	four	four	NUM
fueconorg-11952	33	3	basic	basic	ADJ
fueconorg-11952	33	4	transactions	transaction	NOUN
fueconorg-11952	33	5	(	(	PUNCT
fueconorg-11952	33	6	for	for	ADP
fueconorg-11952	33	7	immediate	immediate	ADJ
fueconorg-11952	33	8	sale	sale	NOUN
fueconorg-11952	33	9	,	,	PUNCT
fueconorg-11952	33	10	for	for	ADP
fueconorg-11952	33	11	later	later	ADJ
fueconorg-11952	33	12	sale	sale	NOUN
fueconorg-11952	33	13	,	,	PUNCT
fueconorg-11952	33	14	for	for	ADP
fueconorg-11952	33	15	own	own	ADJ
fueconorg-11952	33	16	use	use	NOUN
fueconorg-11952	33	17	and	and	CCONJ
fueconorg-11952	33	18	for	for	ADP
fueconorg-11952	33	19	own	own	ADJ
fueconorg-11952	33	20	consumption	consumption	NOUN
fueconorg-11952	33	21	)	)	PUNCT
fueconorg-11952	33	22	rule	rule	VERB
fueconorg-11952	33	23	the	the	DET
fueconorg-11952	33	24	lines	line	NOUN
fueconorg-11952	33	25	in	in	ADP
fueconorg-11952	33	26	the	the	DET
fueconorg-11952	33	27	balance	balance	NOUN
fueconorg-11952	33	28	sheet	sheet	NOUN
fueconorg-11952	33	29	and	and	CCONJ
fueconorg-11952	33	30	profit	profit	NOUN
fueconorg-11952	33	31	and	and	CCONJ
fueconorg-11952	33	32	loss	loss	NOUN
fueconorg-11952	33	33	statement	statement	NOUN
fueconorg-11952	33	34	that	that	PRON
fueconorg-11952	33	35	have	have	VERB
fueconorg-11952	33	36	to	to	PART
fueconorg-11952	33	37	be	be	AUX
fueconorg-11952	33	38	used	use	VERB
fueconorg-11952	33	39	for	for	ADP
fueconorg-11952	33	40	elimination	elimination	NOUN
fueconorg-11952	33	41	,	,	PUNCT
fueconorg-11952	33	42	both	both	CCONJ
fueconorg-11952	33	43	on	on	ADP
fueconorg-11952	33	44	the	the	DET
fueconorg-11952	33	45	sender`s	sender`s	ADJ
fueconorg-11952	33	46	and	and	CCONJ
fueconorg-11952	33	47	receiver`s	receiver`s	NOUN
fueconorg-11952	33	48	side	side	NOUN
fueconorg-11952	33	49	.	.	PUNCT
fueconorg-11952	34	1	in	in	ADP
fueconorg-11952	34	2	summary	summary	NOUN
fueconorg-11952	34	3	,	,	PUNCT
fueconorg-11952	34	4	the	the	DET
fueconorg-11952	34	5	way	way	NOUN
fueconorg-11952	34	6	of	of	ADP
fueconorg-11952	34	7	elimination	elimination	NOUN
fueconorg-11952	34	8	of	of	ADP
fueconorg-11952	34	9	internal	internal	ADJ
fueconorg-11952	34	10	results	result	NOUN
fueconorg-11952	34	11	will	will	AUX
fueconorg-11952	34	12	depend	depend	VERB
fueconorg-11952	34	13	on	on	ADP
fueconorg-11952	34	14	the	the	DET
fueconorg-11952	34	15	following	follow	VERB
fueconorg-11952	34	16	factors	factor	NOUN
fueconorg-11952	34	17	:	:	PUNCT
fueconorg-11952	34	18	▪	▪	ADJ
fueconorg-11952	34	19	type	type	NOUN
fueconorg-11952	34	20	of	of	ADP
fueconorg-11952	34	21	transaction	transaction	NOUN
fueconorg-11952	34	22	(	(	PUNCT
fueconorg-11952	34	23	four	four	NUM
fueconorg-11952	34	24	types	type	NOUN
fueconorg-11952	34	25	)	)	PUNCT
fueconorg-11952	34	26	;	;	PUNCT
fueconorg-11952	34	27	▪	▪	ADJ
fueconorg-11952	34	28	subject	subject	NOUN
fueconorg-11952	34	29	of	of	ADP
fueconorg-11952	34	30	transaction	transaction	NOUN
fueconorg-11952	34	31	(	(	PUNCT
fueconorg-11952	34	32	goods	good	NOUN
fueconorg-11952	34	33	,	,	PUNCT
fueconorg-11952	34	34	materials	material	NOUN
fueconorg-11952	34	35	,	,	PUNCT
fueconorg-11952	34	36	finished	finished	ADJ
fueconorg-11952	34	37	products	product	NOUN
fueconorg-11952	34	38	,	,	PUNCT
fueconorg-11952	34	39	services	service	NOUN
fueconorg-11952	34	40	etc	etc	X
fueconorg-11952	34	41	.	.	X
fueconorg-11952	34	42	)	)	PUNCT
fueconorg-11952	34	43	;	;	PUNCT
fueconorg-11952	34	44	▪	▪	ADJ
fueconorg-11952	34	45	method	method	NOUN
fueconorg-11952	34	46	of	of	ADP
fueconorg-11952	34	47	calculation	calculation	NOUN
fueconorg-11952	34	48	of	of	ADP
fueconorg-11952	34	49	result	result	NOUN
fueconorg-11952	34	50	(	(	PUNCT
fueconorg-11952	34	51	by	by	ADP
fueconorg-11952	34	52	nature	nature	NOUN
fueconorg-11952	34	53	,	,	PUNCT
fueconorg-11952	34	54	by	by	ADP
fueconorg-11952	34	55	function	function	NOUN
fueconorg-11952	34	56	)	)	PUNCT
fueconorg-11952	34	57	;	;	PUNCT
fueconorg-11952	34	58	▪	▪	ADJ
fueconorg-11952	34	59	consolidation	consolidation	NOUN
fueconorg-11952	34	60	method	method	NOUN
fueconorg-11952	34	61	(	(	PUNCT
fueconorg-11952	34	62	equity	equity	NOUN
fueconorg-11952	34	63	method	method	NOUN
fueconorg-11952	34	64	,	,	PUNCT
fueconorg-11952	34	65	full	full	ADJ
fueconorg-11952	34	66	consolidation	consolidation	NOUN
fueconorg-11952	34	67	)	)	PUNCT
fueconorg-11952	34	68	;	;	PUNCT
fueconorg-11952	34	69	▪	▪	ADJ
fueconorg-11952	34	70	direction	direction	NOUN
fueconorg-11952	34	71	of	of	ADP
fueconorg-11952	34	72	transaction	transaction	NOUN
fueconorg-11952	34	73	(	(	PUNCT
fueconorg-11952	34	74	downstream	downstream	ADJ
fueconorg-11952	34	75	,	,	PUNCT
fueconorg-11952	34	76	upstream	upstream	NOUN
fueconorg-11952	34	77	)	)	PUNCT
fueconorg-11952	34	78	.	.	PUNCT
fueconorg-11952	35	1	the	the	DET
fueconorg-11952	35	2	listed	list	VERB
fueconorg-11952	35	3	factors	factor	NOUN
fueconorg-11952	35	4	are	be	AUX
fueconorg-11952	35	5	interconnected	interconnect	VERB
fueconorg-11952	35	6	,	,	PUNCT
fueconorg-11952	35	7	so	so	ADV
fueconorg-11952	35	8	all	all	PRON
fueconorg-11952	35	9	of	of	ADP
fueconorg-11952	35	10	them	they	PRON
fueconorg-11952	35	11	should	should	AUX
fueconorg-11952	35	12	be	be	AUX
fueconorg-11952	35	13	taken	take	VERB
fueconorg-11952	35	14	into	into	ADP
fueconorg-11952	35	15	account	account	NOUN
fueconorg-11952	35	16	when	when	SCONJ
fueconorg-11952	35	17	considering	consider	VERB
fueconorg-11952	35	18	a	a	DET
fueconorg-11952	35	19	specific	specific	ADJ
fueconorg-11952	35	20	situation	situation	NOUN
fueconorg-11952	35	21	.	.	PUNCT
fueconorg-11952	36	1	in	in	ADP
fueconorg-11952	36	2	the	the	DET
fueconorg-11952	36	3	paper	paper	NOUN
fueconorg-11952	36	4	,	,	PUNCT
fueconorg-11952	36	5	we	we	PRON
fueconorg-11952	36	6	will	will	AUX
fueconorg-11952	36	7	focus	focus	VERB
fueconorg-11952	36	8	on	on	ADP
fueconorg-11952	36	9	the	the	DET
fueconorg-11952	36	10	elimination	elimination	NOUN
fueconorg-11952	36	11	of	of	ADP
fueconorg-11952	36	12	internal	internal	ADJ
fueconorg-11952	36	13	results	result	NOUN
fueconorg-11952	36	14	contained	contain	VERB
fueconorg-11952	36	15	in	in	ADP
fueconorg-11952	36	16	inventories	inventory	NOUN
fueconorg-11952	36	17	when	when	SCONJ
fueconorg-11952	36	18	it	it	PRON
fueconorg-11952	36	19	comes	come	VERB
fueconorg-11952	36	20	to	to	ADP
fueconorg-11952	36	21	transactions	transaction	NOUN
fueconorg-11952	36	22	for	for	ADP
fueconorg-11952	36	23	later	later	ADJ
fueconorg-11952	36	24	sale	sale	NOUN
fueconorg-11952	36	25	and	and	CCONJ
fueconorg-11952	36	26	assuming	assume	VERB
fueconorg-11952	36	27	that	that	SCONJ
fueconorg-11952	36	28	the	the	DET
fueconorg-11952	36	29	profit	profit	NOUN
fueconorg-11952	36	30	and	and	CCONJ
fueconorg-11952	36	31	loss	loss	NOUN
fueconorg-11952	36	32	statement	statement	NOUN
fueconorg-11952	36	33	is	be	AUX
fueconorg-11952	36	34	compiled	compile	VERB
fueconorg-11952	36	35	by	by	ADP
fueconorg-11952	36	36	nature	nature	NOUN
fueconorg-11952	36	37	.	.	PUNCT
fueconorg-11952	37	1	the	the	DET
fueconorg-11952	37	2	specifics	specific	NOUN
fueconorg-11952	37	3	of	of	ADP
fueconorg-11952	37	4	eliminating	eliminate	VERB
fueconorg-11952	37	5	internal	internal	ADJ
fueconorg-11952	37	6	results	result	NOUN
fueconorg-11952	37	7	in	in	ADP
fueconorg-11952	37	8	the	the	DET
fueconorg-11952	37	9	aforementioned	aforementioned	ADJ
fueconorg-11952	37	10	circumstances	circumstance	NOUN
fueconorg-11952	37	11	will	will	AUX
fueconorg-11952	37	12	be	be	AUX
fueconorg-11952	37	13	analyzed	analyze	VERB
fueconorg-11952	37	14	,	,	PUNCT
fueconorg-11952	37	15	with	with	ADP
fueconorg-11952	37	16	a	a	DET
fueconorg-11952	37	17	parallel	parallel	ADJ
fueconorg-11952	37	18	consideration	consideration	NOUN
fueconorg-11952	37	19	of	of	ADP
fueconorg-11952	37	20	how	how	SCONJ
fueconorg-11952	37	21	to	to	PART
fueconorg-11952	37	22	eliminate	eliminate	VERB
fueconorg-11952	37	23	them	they	PRON
fueconorg-11952	37	24	under	under	ADP
fueconorg-11952	37	25	the	the	DET
fueconorg-11952	37	26	conditions	condition	NOUN
fueconorg-11952	37	27	of	of	ADP
fueconorg-11952	37	28	applying	apply	VERB
fueconorg-11952	37	29	the	the	DET
fueconorg-11952	37	30	equity	equity	NOUN
fueconorg-11952	37	31	method	method	NOUN
fueconorg-11952	37	32	(	(	PUNCT
fueconorg-11952	37	33	one	one	NUM
fueconorg-11952	37	34	-	-	PUNCT
fueconorg-11952	37	35	line	line	NOUN
fueconorg-11952	37	36	consolidation	consolidation	NOUN
fueconorg-11952	37	37	)	)	PUNCT
fueconorg-11952	37	38	and	and	CCONJ
fueconorg-11952	37	39	the	the	DET
fueconorg-11952	37	40	method	method	NOUN
fueconorg-11952	37	41	of	of	ADP
fueconorg-11952	37	42	full	full	ADJ
fueconorg-11952	37	43	consolidation	consolidation	NOUN
fueconorg-11952	37	44	of	of	ADP
fueconorg-11952	37	45	parent	parent	NOUN
fueconorg-11952	37	46	company	company	NOUN
fueconorg-11952	37	47	and	and	CCONJ
fueconorg-11952	37	48	subsidiaries	subsidiary	NOUN
fueconorg-11952	37	49	.	.	PUNCT
fueconorg-11952	38	1	the	the	DET
fueconorg-11952	38	2	common	common	ADJ
fueconorg-11952	38	3	feature	feature	NOUN
fueconorg-11952	38	4	of	of	ADP
fueconorg-11952	38	5	both	both	DET
fueconorg-11952	38	6	methods	method	NOUN
fueconorg-11952	38	7	is	be	AUX
fueconorg-11952	38	8	that	that	SCONJ
fueconorg-11952	38	9	the	the	DET
fueconorg-11952	38	10	internal	internal	ADJ
fueconorg-11952	38	11	results	result	NOUN
fueconorg-11952	38	12	can	can	AUX
fueconorg-11952	38	13	not	not	PART
fueconorg-11952	38	14	be	be	AUX
fueconorg-11952	38	15	considered	consider	VERB
fueconorg-11952	38	16	realized	realize	VERB
fueconorg-11952	38	17	from	from	ADP
fueconorg-11952	38	18	the	the	DET
fueconorg-11952	38	19	point	point	NOUN
fueconorg-11952	38	20	of	of	ADP
fueconorg-11952	38	21	view	view	NOUN
fueconorg-11952	38	22	of	of	ADP
fueconorg-11952	38	23	the	the	DET
fueconorg-11952	38	24	group	group	NOUN
fueconorg-11952	38	25	,	,	PUNCT
fueconorg-11952	38	26	until	until	SCONJ
fueconorg-11952	38	27	it	it	PRON
fueconorg-11952	38	28	comes	come	VERB
fueconorg-11952	38	29	to	to	ADP
fueconorg-11952	38	30	a	a	DET
fueconorg-11952	38	31	sale	sale	NOUN
fueconorg-11952	38	32	to	to	ADP
fueconorg-11952	38	33	outside	outside	ADJ
fueconorg-11952	38	34	party	party	NOUN
fueconorg-11952	38	35	.	.	PUNCT
fueconorg-11952	39	1	finally	finally	ADV
fueconorg-11952	39	2	,	,	PUNCT
fueconorg-11952	39	3	the	the	DET
fueconorg-11952	39	4	paper	paper	NOUN
fueconorg-11952	39	5	will	will	AUX
fueconorg-11952	39	6	consider	consider	VERB
fueconorg-11952	39	7	the	the	DET
fueconorg-11952	39	8	specifics	specific	NOUN
fueconorg-11952	39	9	of	of	ADP
fueconorg-11952	39	10	eliminating	eliminate	VERB
fueconorg-11952	39	11	internal	internal	ADJ
fueconorg-11952	39	12	results	result	NOUN
fueconorg-11952	39	13	during	during	ADP
fueconorg-11952	39	14	downstream	downstream	ADJ
fueconorg-11952	39	15	and	and	CCONJ
fueconorg-11952	39	16	upstream	upstream	ADJ
fueconorg-11952	39	17	transactions	transaction	NOUN
fueconorg-11952	39	18	,	,	PUNCT
fueconorg-11952	39	19	both	both	CCONJ
fueconorg-11952	39	20	under	under	ADP
fueconorg-11952	39	21	applying	apply	VERB
fueconorg-11952	39	22	equity	equity	NOUN
fueconorg-11952	39	23	method	method	NOUN
fueconorg-11952	39	24	and	and	CCONJ
fueconorg-11952	39	25	full	full	ADJ
fueconorg-11952	39	26	consolidation	consolidation	NOUN
fueconorg-11952	39	27	.	.	PUNCT
fueconorg-11952	40	1	224	224	NUM
fueconorg-11952	40	2	v.	v.	ADP
fueconorg-11952	40	3	sekerez	sekerez	PROPN
fueconorg-11952	40	4	,	,	PUNCT
fueconorg-11952	40	5	d.	d.	PROPN
fueconorg-11952	40	6	spasić	spasić	VERB
fueconorg-11952	40	7	1	1	NUM
fueconorg-11952	40	8	.	.	PUNCT
fueconorg-11952	41	1	elimination	elimination	NOUN
fueconorg-11952	41	2	of	of	ADP
fueconorg-11952	41	3	internal	internal	ADJ
fueconorg-11952	41	4	results	result	NOUN
fueconorg-11952	41	5	from	from	ADP
fueconorg-11952	41	6	ending	end	VERB
fueconorg-11952	41	7	inventory	inventory	NOUN
fueconorg-11952	41	8	–	–	PUNCT
fueconorg-11952	41	9	full	full	ADJ
fueconorg-11952	41	10	consolidation	consolidation	NOUN
fueconorg-11952	41	11	in	in	ADP
fueconorg-11952	41	12	general	general	ADJ
fueconorg-11952	41	13	,	,	PUNCT
fueconorg-11952	41	14	it	it	PRON
fueconorg-11952	41	15	is	be	AUX
fueconorg-11952	41	16	undisputed	undisputed	ADJ
fueconorg-11952	41	17	that	that	SCONJ
fueconorg-11952	41	18	the	the	DET
fueconorg-11952	41	19	profit	profit	NOUN
fueconorg-11952	41	20	or	or	CCONJ
fueconorg-11952	41	21	loss	loss	NOUN
fueconorg-11952	41	22	resulting	result	VERB
fueconorg-11952	41	23	from	from	ADP
fueconorg-11952	41	24	transactions	transaction	NOUN
fueconorg-11952	41	25	between	between	ADP
fueconorg-11952	41	26	companies	company	NOUN
fueconorg-11952	41	27	within	within	ADP
fueconorg-11952	41	28	the	the	DET
fueconorg-11952	41	29	consolidation	consolidation	NOUN
fueconorg-11952	41	30	group	group	NOUN
fueconorg-11952	41	31	should	should	AUX
fueconorg-11952	41	32	be	be	AUX
fueconorg-11952	41	33	eliminated	eliminate	VERB
fueconorg-11952	41	34	while	while	SCONJ
fueconorg-11952	41	35	simultaneously	simultaneously	ADV
fueconorg-11952	41	36	adjusting	adjust	VERB
fueconorg-11952	41	37	the	the	DET
fueconorg-11952	41	38	book	book	NOUN
fueconorg-11952	41	39	value	value	NOUN
fueconorg-11952	41	40	of	of	ADP
fueconorg-11952	41	41	the	the	DET
fueconorg-11952	41	42	ending	end	VERB
fueconorg-11952	41	43	inventory	inventory	NOUN
fueconorg-11952	41	44	in	in	ADP
fueconorg-11952	41	45	the	the	DET
fueconorg-11952	41	46	consolidated	consolidated	ADJ
fueconorg-11952	41	47	balance	balance	NOUN
fueconorg-11952	41	48	sheet	sheet	NOUN
fueconorg-11952	41	49	.	.	PUNCT
fueconorg-11952	42	1	according	accord	VERB
fueconorg-11952	42	2	to	to	ADP
fueconorg-11952	42	3	the	the	DET
fueconorg-11952	42	4	guidelines	guideline	NOUN
fueconorg-11952	42	5	in	in	ADP
fueconorg-11952	42	6	ifrs	ifrs	PROPN
fueconorg-11952	42	7	10.b86	10.b86	NUM
fueconorg-11952	42	8	,	,	PUNCT
fueconorg-11952	42	9	“	"	PUNCT
fueconorg-11952	42	10	…	…	PUNCT
fueconorg-11952	42	11	profits	profit	NOUN
fueconorg-11952	42	12	or	or	CCONJ
fueconorg-11952	42	13	losses	loss	NOUN
fueconorg-11952	42	14	resulting	result	VERB
fueconorg-11952	42	15	from	from	ADP
fueconorg-11952	42	16	intragroup	intragroup	NOUN
fueconorg-11952	42	17	transactions	transaction	NOUN
fueconorg-11952	42	18	that	that	PRON
fueconorg-11952	42	19	are	be	AUX
fueconorg-11952	42	20	recognised	recognise	VERB
fueconorg-11952	42	21	in	in	ADP
fueconorg-11952	42	22	assets	asset	NOUN
fueconorg-11952	42	23	,	,	PUNCT
fueconorg-11952	42	24	such	such	ADJ
fueconorg-11952	42	25	as	as	ADP
fueconorg-11952	42	26	inventory	inventory	NOUN
fueconorg-11952	42	27	and	and	CCONJ
fueconorg-11952	42	28	fixed	fix	VERB
fueconorg-11952	42	29	assets	asset	NOUN
fueconorg-11952	42	30	,	,	PUNCT
fueconorg-11952	42	31	are	be	AUX
fueconorg-11952	42	32	eliminated	eliminate	VERB
fueconorg-11952	42	33	in	in	ADP
fueconorg-11952	42	34	full	full	ADJ
fueconorg-11952	42	35	.	.	PUNCT
fueconorg-11952	42	36	”	"	PUNCT
fueconorg-11952	43	1	since	since	SCONJ
fueconorg-11952	43	2	transactions	transaction	NOUN
fueconorg-11952	43	3	can	can	AUX
fueconorg-11952	43	4	occur	occur	VERB
fueconorg-11952	43	5	downstream	downstream	ADJ
fueconorg-11952	43	6	(	(	PUNCT
fueconorg-11952	43	7	sales	sale	NOUN
fueconorg-11952	43	8	from	from	ADP
fueconorg-11952	43	9	a	a	DET
fueconorg-11952	43	10	parent	parent	NOUN
fueconorg-11952	43	11	to	to	ADP
fueconorg-11952	43	12	a	a	DET
fueconorg-11952	43	13	subsidiary	subsidiary	NOUN
fueconorg-11952	43	14	)	)	PUNCT
fueconorg-11952	43	15	and	and	CCONJ
fueconorg-11952	43	16	upstream	upstream	ADJ
fueconorg-11952	43	17	(	(	PUNCT
fueconorg-11952	43	18	subsidiary	subsidiary	NOUN
fueconorg-11952	43	19	sells	sell	VERB
fueconorg-11952	43	20	to	to	ADP
fueconorg-11952	43	21	parent	parent	NOUN
fueconorg-11952	43	22	)	)	PUNCT
fueconorg-11952	43	23	,	,	PUNCT
fueconorg-11952	43	24	a	a	DET
fueconorg-11952	43	25	question	question	NOUN
fueconorg-11952	43	26	may	may	AUX
fueconorg-11952	43	27	arise	arise	VERB
fueconorg-11952	43	28	about	about	ADP
fueconorg-11952	43	29	the	the	DET
fueconorg-11952	43	30	treatment	treatment	NOUN
fueconorg-11952	43	31	from	from	ADP
fueconorg-11952	43	32	a	a	DET
fueconorg-11952	43	33	group	group	NOUN
fueconorg-11952	43	34	perspective	perspective	NOUN
fueconorg-11952	43	35	of	of	ADP
fueconorg-11952	43	36	non	non	ADJ
fueconorg-11952	43	37	-	-	ADJ
fueconorg-11952	43	38	controlling	controlling	ADJ
fueconorg-11952	43	39	interests	interest	NOUN
fueconorg-11952	43	40	(	(	PUNCT
fueconorg-11952	43	41	nci)-related	nci)-relate	VERB
fueconorg-11952	43	42	unrealized	unrealized	ADJ
fueconorg-11952	43	43	gains	gain	NOUN
fueconorg-11952	43	44	or	or	CCONJ
fueconorg-11952	43	45	losses	loss	NOUN
fueconorg-11952	43	46	.	.	PUNCT
fueconorg-11952	44	1	in	in	ADP
fueconorg-11952	44	2	the	the	DET
fueconorg-11952	44	3	case	case	NOUN
fueconorg-11952	44	4	of	of	ADP
fueconorg-11952	44	5	downstream	downstream	ADJ
fueconorg-11952	44	6	transactions	transaction	NOUN
fueconorg-11952	44	7	,	,	PUNCT
fueconorg-11952	44	8	this	this	DET
fueconorg-11952	44	9	problem	problem	NOUN
fueconorg-11952	44	10	does	do	AUX
fueconorg-11952	44	11	not	not	PART
fueconorg-11952	44	12	arise	arise	VERB
fueconorg-11952	44	13	,	,	PUNCT
fueconorg-11952	44	14	because	because	SCONJ
fueconorg-11952	44	15	ncis	nci	NOUN
fueconorg-11952	44	16	do	do	AUX
fueconorg-11952	44	17	not	not	PART
fueconorg-11952	44	18	participate	participate	VERB
fueconorg-11952	44	19	in	in	ADP
fueconorg-11952	44	20	the	the	DET
fueconorg-11952	44	21	parent	parent	NOUN
fueconorg-11952	44	22	's	's	PART
fueconorg-11952	44	23	ownership	ownership	NOUN
fueconorg-11952	44	24	.	.	PUNCT
fueconorg-11952	45	1	however	however	ADV
fueconorg-11952	45	2	,	,	PUNCT
fueconorg-11952	45	3	nci	nci	PROPN
fueconorg-11952	45	4	may	may	AUX
fueconorg-11952	45	5	be	be	AUX
fueconorg-11952	45	6	affected	affect	VERB
fueconorg-11952	45	7	if	if	SCONJ
fueconorg-11952	45	8	a	a	DET
fueconorg-11952	45	9	partially	partially	ADV
fueconorg-11952	45	10	-	-	PUNCT
fueconorg-11952	45	11	owned	own	VERB
fueconorg-11952	45	12	subsidiary	subsidiary	NOUN
fueconorg-11952	45	13	sells	sell	VERB
fueconorg-11952	45	14	to	to	ADP
fueconorg-11952	45	15	the	the	DET
fueconorg-11952	45	16	parent	parent	NOUN
fueconorg-11952	45	17	an	an	DET
fueconorg-11952	45	18	asset	asset	NOUN
fueconorg-11952	45	19	that	that	PRON
fueconorg-11952	45	20	has	have	AUX
fueconorg-11952	45	21	not	not	PART
fueconorg-11952	45	22	been	be	AUX
fueconorg-11952	45	23	externally	externally	ADV
fueconorg-11952	45	24	realized	realize	VERB
fueconorg-11952	45	25	at	at	ADP
fueconorg-11952	45	26	the	the	DET
fueconorg-11952	45	27	reporting	reporting	NOUN
fueconorg-11952	45	28	date	date	NOUN
fueconorg-11952	45	29	.	.	PUNCT
fueconorg-11952	46	1	apart	apart	ADV
fueconorg-11952	46	2	from	from	ADP
fueconorg-11952	46	3	the	the	DET
fueconorg-11952	46	4	general	general	ADJ
fueconorg-11952	46	5	approach	approach	NOUN
fueconorg-11952	46	6	defined	define	VERB
fueconorg-11952	46	7	in	in	ADP
fueconorg-11952	46	8	the	the	DET
fueconorg-11952	46	9	already	already	ADV
fueconorg-11952	46	10	cited	cite	VERB
fueconorg-11952	46	11	ifrs	ifrs	PROPN
fueconorg-11952	46	12	10.b86	10.b86	NUM
fueconorg-11952	46	13	,	,	PUNCT
fueconorg-11952	46	14	ifrs	ifrs	PROPN
fueconorg-11952	46	15	does	do	AUX
fueconorg-11952	46	16	not	not	PART
fueconorg-11952	46	17	contain	contain	VERB
fueconorg-11952	46	18	explicit	explicit	ADJ
fueconorg-11952	46	19	guidelines	guideline	NOUN
fueconorg-11952	46	20	for	for	ADP
fueconorg-11952	46	21	recognizing	recognize	VERB
fueconorg-11952	46	22	the	the	DET
fueconorg-11952	46	23	share	share	NOUN
fueconorg-11952	46	24	of	of	ADP
fueconorg-11952	46	25	nci	nci	PROPN
fueconorg-11952	46	26	in	in	ADP
fueconorg-11952	46	27	unrealized	unrealized	ADJ
fueconorg-11952	46	28	profit	profit	NOUN
fueconorg-11952	46	29	or	or	CCONJ
fueconorg-11952	46	30	loss	loss	NOUN
fueconorg-11952	46	31	.	.	PUNCT
fueconorg-11952	47	1	on	on	ADP
fueconorg-11952	47	2	the	the	DET
fueconorg-11952	47	3	other	other	ADJ
fueconorg-11952	47	4	hand	hand	NOUN
fueconorg-11952	47	5	,	,	PUNCT
fueconorg-11952	47	6	us	us	PROPN
fueconorg-11952	47	7	asc	asc	PROPN
fueconorg-11952	47	8	810	810	NUM
fueconorg-11952	47	9	-	-	SYM
fueconorg-11952	47	10	10	10	NUM
fueconorg-11952	47	11	-	-	PUNCT
fueconorg-11952	47	12	45	45	NUM
fueconorg-11952	47	13	-	-	SYM
fueconorg-11952	47	14	18	18	NUM
fueconorg-11952	47	15	allows	allow	VERB
fueconorg-11952	47	16	a	a	DET
fueconorg-11952	47	17	choice	choice	NOUN
fueconorg-11952	47	18	between	between	ADP
fueconorg-11952	47	19	two	two	NUM
fueconorg-11952	47	20	approaches	approach	NOUN
fueconorg-11952	47	21	.	.	PUNCT
fueconorg-11952	48	1	namely	namely	ADV
fueconorg-11952	48	2	,	,	PUNCT
fueconorg-11952	48	3	elimination	elimination	NOUN
fueconorg-11952	48	4	of	of	ADP
fueconorg-11952	48	5	unrealized	unrealized	ADJ
fueconorg-11952	48	6	profit	profit	NOUN
fueconorg-11952	48	7	or	or	CCONJ
fueconorg-11952	48	8	loss	loss	NOUN
fueconorg-11952	48	9	in	in	ADP
fueconorg-11952	48	10	upstream	upstream	ADJ
fueconorg-11952	48	11	transaction	transaction	NOUN
fueconorg-11952	48	12	may	may	AUX
fueconorg-11952	48	13	either	either	CCONJ
fueconorg-11952	48	14	be	be	AUX
fueconorg-11952	48	15	fully	fully	ADV
fueconorg-11952	48	16	attributed	attribute	VERB
fueconorg-11952	48	17	to	to	ADP
fueconorg-11952	48	18	the	the	DET
fueconorg-11952	48	19	parent	parent	NOUN
fueconorg-11952	48	20	,	,	PUNCT
fueconorg-11952	48	21	or	or	CCONJ
fueconorg-11952	48	22	attributed	attribute	VERB
fueconorg-11952	48	23	proportionately	proportionately	ADV
fueconorg-11952	48	24	between	between	ADP
fueconorg-11952	48	25	the	the	DET
fueconorg-11952	48	26	parent	parent	NOUN
fueconorg-11952	48	27	and	and	CCONJ
fueconorg-11952	48	28	nci	nci	PROPN
fueconorg-11952	48	29	.	.	PUNCT
fueconorg-11952	49	1	the	the	DET
fueconorg-11952	49	2	first	first	ADJ
fueconorg-11952	49	3	approach	approach	NOUN
fueconorg-11952	49	4	is	be	AUX
fueconorg-11952	49	5	in	in	ADP
fueconorg-11952	49	6	the	the	DET
fueconorg-11952	49	7	line	line	NOUN
fueconorg-11952	49	8	with	with	ADP
fueconorg-11952	49	9	the	the	DET
fueconorg-11952	49	10	basic	basic	ADJ
fueconorg-11952	49	11	assumption	assumption	NOUN
fueconorg-11952	49	12	that	that	SCONJ
fueconorg-11952	49	13	consolidated	consolidated	ADJ
fueconorg-11952	49	14	financial	financial	ADJ
fueconorg-11952	49	15	statements	statement	NOUN
fueconorg-11952	49	16	show	show	VERB
fueconorg-11952	49	17	the	the	DET
fueconorg-11952	49	18	financial	financial	ADJ
fueconorg-11952	49	19	position	position	NOUN
fueconorg-11952	49	20	and	and	CCONJ
fueconorg-11952	49	21	results	result	NOUN
fueconorg-11952	49	22	of	of	ADP
fueconorg-11952	49	23	the	the	DET
fueconorg-11952	49	24	consolidated	consolidated	ADJ
fueconorg-11952	49	25	group	group	NOUN
fueconorg-11952	49	26	as	as	ADP
fueconorg-11952	49	27	a	a	DET
fueconorg-11952	49	28	single	single	ADJ
fueconorg-11952	49	29	economic	economic	ADJ
fueconorg-11952	49	30	entity	entity	NOUN
fueconorg-11952	49	31	.	.	PUNCT
fueconorg-11952	50	1	however	however	ADV
fueconorg-11952	50	2	,	,	PUNCT
fueconorg-11952	50	3	if	if	SCONJ
fueconorg-11952	50	4	nci	nci	PROPN
fueconorg-11952	50	5	's	's	PART
fueconorg-11952	50	6	share	share	NOUN
fueconorg-11952	50	7	of	of	ADP
fueconorg-11952	50	8	unrealized	unrealized	ADJ
fueconorg-11952	50	9	profit	profit	NOUN
fueconorg-11952	50	10	is	be	AUX
fueconorg-11952	50	11	not	not	PART
fueconorg-11952	50	12	taken	take	VERB
fueconorg-11952	50	13	into	into	ADP
fueconorg-11952	50	14	account	account	NOUN
fueconorg-11952	50	15	,	,	PUNCT
fueconorg-11952	50	16	the	the	DET
fueconorg-11952	50	17	net	net	ADJ
fueconorg-11952	50	18	profit	profit	NOUN
fueconorg-11952	50	19	attributable	attributable	ADJ
fueconorg-11952	50	20	to	to	ADP
fueconorg-11952	50	21	the	the	DET
fueconorg-11952	50	22	parent	parent	NOUN
fueconorg-11952	50	23	company	company	NOUN
fueconorg-11952	50	24	may	may	AUX
fueconorg-11952	50	25	be	be	AUX
fueconorg-11952	50	26	underestimated	underestimate	VERB
fueconorg-11952	50	27	.	.	PUNCT
fueconorg-11952	51	1	for	for	ADP
fueconorg-11952	51	2	this	this	DET
fueconorg-11952	51	3	reason	reason	NOUN
fueconorg-11952	51	4	,	,	PUNCT
fueconorg-11952	51	5	beams	beam	VERB
fueconorg-11952	51	6	et	et	PROPN
fueconorg-11952	51	7	al	al	PROPN
fueconorg-11952	51	8	.	.	PROPN
fueconorg-11952	51	9	believe	believe	VERB
fueconorg-11952	51	10	that	that	SCONJ
fueconorg-11952	51	11	“	"	PUNCT
fueconorg-11952	51	12	the	the	DET
fueconorg-11952	51	13	second	second	ADJ
fueconorg-11952	51	14	approach	approach	NOUN
fueconorg-11952	51	15	that	that	PRON
fueconorg-11952	51	16	allocates	allocate	VERB
fueconorg-11952	51	17	unrealized	unrealized	ADJ
fueconorg-11952	51	18	profits	profit	NOUN
fueconorg-11952	51	19	and	and	CCONJ
fueconorg-11952	51	20	losses	loss	NOUN
fueconorg-11952	51	21	from	from	ADP
fueconorg-11952	51	22	upstream	upstream	ADJ
fueconorg-11952	51	23	sales	sale	NOUN
fueconorg-11952	51	24	proportionately	proportionately	ADV
fueconorg-11952	51	25	between	between	ADP
fueconorg-11952	51	26	noncontrolling	noncontrolling	NOUN
fueconorg-11952	51	27	and	and	CCONJ
fueconorg-11952	51	28	controlling	control	VERB
fueconorg-11952	51	29	interests	interest	NOUN
fueconorg-11952	51	30	is	be	AUX
fueconorg-11952	51	31	conceptually	conceptually	ADV
fueconorg-11952	51	32	superior	superior	ADJ
fueconorg-11952	51	33	because	because	SCONJ
fueconorg-11952	51	34	it	it	PRON
fueconorg-11952	51	35	applies	apply	VERB
fueconorg-11952	51	36	the	the	DET
fueconorg-11952	51	37	viewpoint	viewpoint	NOUN
fueconorg-11952	51	38	of	of	ADP
fueconorg-11952	51	39	the	the	DET
fueconorg-11952	51	40	consolidated	consolidated	ADJ
fueconorg-11952	51	41	entity	entity	NOUN
fueconorg-11952	51	42	consistently	consistently	ADV
fueconorg-11952	51	43	to	to	ADP
fueconorg-11952	51	44	both	both	PRON
fueconorg-11952	51	45	controlling	control	VERB
fueconorg-11952	51	46	and	and	CCONJ
fueconorg-11952	51	47	noncontrolling	noncontrolling	NOUN
fueconorg-11952	51	48	interests	interest	NOUN
fueconorg-11952	51	49	”	"	PUNCT
fueconorg-11952	51	50	(	(	PUNCT
fueconorg-11952	51	51	beams	beam	NOUN
fueconorg-11952	51	52	et	et	NOUN
fueconorg-11952	51	53	al	al	PROPN
fueconorg-11952	51	54	.	.	PROPN
fueconorg-11952	51	55	,	,	PUNCT
fueconorg-11952	51	56	2018	2018	NUM
fueconorg-11952	51	57	,	,	PUNCT
fueconorg-11952	51	58	p.	p.	NOUN
fueconorg-11952	51	59	175	175	NUM
fueconorg-11952	51	60	)	)	PUNCT
fueconorg-11952	51	61	.	.	PUNCT
fueconorg-11952	52	1	it	it	PRON
fueconorg-11952	52	2	is	be	AUX
fueconorg-11952	52	3	important	important	ADJ
fueconorg-11952	52	4	to	to	PART
fueconorg-11952	52	5	note	note	VERB
fueconorg-11952	52	6	that	that	SCONJ
fueconorg-11952	52	7	the	the	DET
fueconorg-11952	52	8	fasb	fasb	NOUN
fueconorg-11952	52	9	does	do	AUX
fueconorg-11952	52	10	not	not	PART
fueconorg-11952	52	11	permit	permit	VERB
fueconorg-11952	52	12	the	the	DET
fueconorg-11952	52	13	use	use	NOUN
fueconorg-11952	52	14	of	of	ADP
fueconorg-11952	52	15	this	this	DET
fueconorg-11952	52	16	approach	approach	NOUN
fueconorg-11952	52	17	when	when	SCONJ
fueconorg-11952	52	18	dealing	deal	VERB
fueconorg-11952	52	19	with	with	ADP
fueconorg-11952	52	20	an	an	DET
fueconorg-11952	52	21	upstream	upstream	ADJ
fueconorg-11952	52	22	transaction	transaction	NOUN
fueconorg-11952	52	23	involving	involve	VERB
fueconorg-11952	52	24	a	a	DET
fueconorg-11952	52	25	consolidated	consolidated	ADJ
fueconorg-11952	52	26	variable	variable	ADJ
fueconorg-11952	52	27	interest	interest	NOUN
fueconorg-11952	52	28	entity	entity	NOUN
fueconorg-11952	52	29	.	.	PUNCT
fueconorg-11952	53	1	although	although	SCONJ
fueconorg-11952	53	2	the	the	DET
fueconorg-11952	53	3	first	first	ADJ
fueconorg-11952	53	4	approach	approach	NOUN
fueconorg-11952	53	5	is	be	AUX
fueconorg-11952	53	6	less	less	ADV
fueconorg-11952	53	7	complex	complex	ADJ
fueconorg-11952	53	8	,	,	PUNCT
fueconorg-11952	53	9	the	the	DET
fueconorg-11952	53	10	second	second	ADJ
fueconorg-11952	53	11	approach	approach	NOUN
fueconorg-11952	53	12	would	would	AUX
fueconorg-11952	53	13	still	still	ADV
fueconorg-11952	53	14	have	have	VERB
fueconorg-11952	53	15	an	an	DET
fueconorg-11952	53	16	impact	impact	NOUN
fueconorg-11952	53	17	on	on	ADP
fueconorg-11952	53	18	the	the	DET
fueconorg-11952	53	19	analytical	analytical	ADJ
fueconorg-11952	53	20	value	value	NOUN
fueconorg-11952	53	21	of	of	ADP
fueconorg-11952	53	22	the	the	DET
fueconorg-11952	53	23	consolidated	consolidated	ADJ
fueconorg-11952	53	24	financial	financial	ADJ
fueconorg-11952	53	25	statements	statement	NOUN
fueconorg-11952	53	26	,	,	PUNCT
fueconorg-11952	53	27	not	not	PART
fueconorg-11952	53	28	only	only	ADV
fueconorg-11952	53	29	from	from	ADP
fueconorg-11952	53	30	the	the	DET
fueconorg-11952	53	31	perspective	perspective	NOUN
fueconorg-11952	53	32	of	of	ADP
fueconorg-11952	53	33	minority	minority	NOUN
fueconorg-11952	53	34	shareholders	shareholder	NOUN
fueconorg-11952	53	35	but	but	CCONJ
fueconorg-11952	53	36	also	also	ADV
fueconorg-11952	53	37	with	with	ADP
fueconorg-11952	53	38	regard	regard	NOUN
fueconorg-11952	53	39	to	to	ADP
fueconorg-11952	53	40	the	the	DET
fueconorg-11952	53	41	information	information	NOUN
fueconorg-11952	53	42	needs	need	NOUN
fueconorg-11952	53	43	of	of	ADP
fueconorg-11952	53	44	financial	financial	ADJ
fueconorg-11952	53	45	analysts	analyst	NOUN
fueconorg-11952	53	46	.	.	PUNCT
fueconorg-11952	54	1	in	in	ADP
fueconorg-11952	54	2	other	other	ADJ
fueconorg-11952	54	3	words	word	NOUN
fueconorg-11952	54	4	,	,	PUNCT
fueconorg-11952	54	5	the	the	DET
fueconorg-11952	54	6	existence	existence	NOUN
fueconorg-11952	54	7	of	of	ADP
fueconorg-11952	54	8	ncis	ncis	NOUN
fueconorg-11952	54	9	and	and	CCONJ
fueconorg-11952	54	10	their	their	PRON
fueconorg-11952	54	11	adequate	adequate	ADJ
fueconorg-11952	54	12	accounting	accounting	NOUN
fueconorg-11952	54	13	treatment	treatment	NOUN
fueconorg-11952	54	14	is	be	AUX
fueconorg-11952	54	15	an	an	DET
fueconorg-11952	54	16	important	important	ADJ
fueconorg-11952	54	17	determinant	determinant	NOUN
fueconorg-11952	54	18	of	of	ADP
fueconorg-11952	54	19	the	the	DET
fueconorg-11952	54	20	value	value	NOUN
fueconorg-11952	54	21	relevance	relevance	NOUN
fueconorg-11952	54	22	of	of	ADP
fueconorg-11952	54	23	consolidated	consolidated	ADJ
fueconorg-11952	54	24	financial	financial	ADJ
fueconorg-11952	54	25	statements	statement	NOUN
fueconorg-11952	54	26	(	(	PUNCT
fueconorg-11952	54	27	sotti	sotti	NOUN
fueconorg-11952	54	28	,	,	PUNCT
fueconorg-11952	54	29	2017	2017	NUM
fueconorg-11952	54	30	)	)	PUNCT
fueconorg-11952	54	31	.	.	PUNCT
fueconorg-11952	55	1	the	the	DET
fueconorg-11952	55	2	issue	issue	NOUN
fueconorg-11952	55	3	of	of	ADP
fueconorg-11952	55	4	nci	nci	PROPN
fueconorg-11952	55	5	's	's	PART
fueconorg-11952	55	6	share	share	NOUN
fueconorg-11952	55	7	in	in	ADP
fueconorg-11952	55	8	unrealized	unrealized	ADJ
fueconorg-11952	55	9	profit	profit	NOUN
fueconorg-11952	55	10	or	or	CCONJ
fueconorg-11952	55	11	loss	loss	NOUN
fueconorg-11952	55	12	is	be	AUX
fueconorg-11952	55	13	also	also	ADV
fueconorg-11952	55	14	important	important	ADJ
fueconorg-11952	55	15	for	for	ADP
fueconorg-11952	55	16	intragroup	intragroup	NOUN
fueconorg-11952	55	17	transactions	transaction	NOUN
fueconorg-11952	55	18	between	between	ADP
fueconorg-11952	55	19	subsidiaries	subsidiary	NOUN
fueconorg-11952	55	20	.	.	PUNCT
fueconorg-11952	56	1	if	if	SCONJ
fueconorg-11952	56	2	the	the	DET
fueconorg-11952	56	3	transaction	transaction	NOUN
fueconorg-11952	56	4	involves	involve	VERB
fueconorg-11952	56	5	partially	partially	ADV
fueconorg-11952	56	6	owned	own	VERB
fueconorg-11952	56	7	subsidiaries	subsidiary	NOUN
fueconorg-11952	56	8	,	,	PUNCT
fueconorg-11952	56	9	the	the	DET
fueconorg-11952	56	10	elimination	elimination	NOUN
fueconorg-11952	56	11	of	of	ADP
fueconorg-11952	56	12	the	the	DET
fueconorg-11952	56	13	unrealized	unrealized	ADJ
fueconorg-11952	56	14	profit	profit	NOUN
fueconorg-11952	56	15	or	or	CCONJ
fueconorg-11952	56	16	loss	loss	NOUN
fueconorg-11952	56	17	should	should	AUX
fueconorg-11952	56	18	generally	generally	ADV
fueconorg-11952	56	19	be	be	AUX
fueconorg-11952	56	20	consistent	consistent	ADJ
fueconorg-11952	56	21	with	with	ADP
fueconorg-11952	56	22	the	the	DET
fueconorg-11952	56	23	accounting	accounting	NOUN
fueconorg-11952	56	24	principles	principle	NOUN
fueconorg-11952	56	25	for	for	ADP
fueconorg-11952	56	26	sales	sale	NOUN
fueconorg-11952	56	27	to	to	ADP
fueconorg-11952	56	28	the	the	DET
fueconorg-11952	56	29	parent	parent	NOUN
fueconorg-11952	56	30	company	company	NOUN
fueconorg-11952	56	31	.	.	PUNCT
fueconorg-11952	57	1	in	in	ADP
fueconorg-11952	57	2	other	other	ADJ
fueconorg-11952	57	3	words	word	NOUN
fueconorg-11952	57	4	,	,	PUNCT
fueconorg-11952	57	5	in	in	ADP
fueconorg-11952	57	6	such	such	ADJ
fueconorg-11952	57	7	transactions	transaction	NOUN
fueconorg-11952	57	8	,	,	PUNCT
fueconorg-11952	57	9	if	if	SCONJ
fueconorg-11952	57	10	the	the	DET
fueconorg-11952	57	11	selling	selling	NOUN
fueconorg-11952	57	12	subsidiary	subsidiary	NOUN
fueconorg-11952	57	13	is	be	AUX
fueconorg-11952	57	14	partially	partially	ADV
fueconorg-11952	57	15	-	-	PUNCT
fueconorg-11952	57	16	owned	own	VERB
fueconorg-11952	57	17	,	,	PUNCT
fueconorg-11952	57	18	nci	nci	PROPN
fueconorg-11952	57	19	's	's	PART
fueconorg-11952	57	20	share	share	NOUN
fueconorg-11952	57	21	of	of	ADP
fueconorg-11952	57	22	the	the	DET
fueconorg-11952	57	23	unrealized	unrealized	ADJ
fueconorg-11952	57	24	profit	profit	NOUN
fueconorg-11952	57	25	or	or	CCONJ
fueconorg-11952	57	26	loss	loss	NOUN
fueconorg-11952	57	27	should	should	AUX
fueconorg-11952	57	28	be	be	AUX
fueconorg-11952	57	29	also	also	ADV
fueconorg-11952	57	30	determined	determine	VERB
fueconorg-11952	57	31	.	.	PUNCT
fueconorg-11952	58	1	in	in	ADP
fueconorg-11952	58	2	addition	addition	NOUN
fueconorg-11952	58	3	to	to	ADP
fueconorg-11952	58	4	the	the	DET
fueconorg-11952	58	5	issue	issue	NOUN
fueconorg-11952	58	6	of	of	ADP
fueconorg-11952	58	7	eliminating	eliminate	VERB
fueconorg-11952	58	8	unrealized	unrealized	ADJ
fueconorg-11952	58	9	gains	gain	NOUN
fueconorg-11952	58	10	and	and	CCONJ
fueconorg-11952	58	11	losses	loss	NOUN
fueconorg-11952	58	12	attributable	attributable	ADJ
fueconorg-11952	58	13	to	to	ADP
fueconorg-11952	58	14	the	the	DET
fueconorg-11952	58	15	nci	nci	PROPN
fueconorg-11952	58	16	,	,	PUNCT
fueconorg-11952	58	17	deferred	defer	VERB
fueconorg-11952	58	18	taxes	taxis	NOUN
fueconorg-11952	58	19	may	may	AUX
fueconorg-11952	58	20	arise	arise	VERB
fueconorg-11952	58	21	on	on	ADP
fueconorg-11952	58	22	intercompany	intercompany	NOUN
fueconorg-11952	58	23	sales	sale	NOUN
fueconorg-11952	58	24	.	.	PUNCT
fueconorg-11952	59	1	this	this	PRON
fueconorg-11952	59	2	is	be	AUX
fueconorg-11952	59	3	pointed	point	VERB
fueconorg-11952	59	4	out	out	ADP
fueconorg-11952	59	5	in	in	ADP
fueconorg-11952	59	6	continuation	continuation	NOUN
fueconorg-11952	59	7	of	of	ADP
fueconorg-11952	59	8	the	the	DET
fueconorg-11952	59	9	already	already	ADV
fueconorg-11952	59	10	cited	cite	VERB
fueconorg-11952	59	11	ifrs	ifrs	PROPN
fueconorg-11952	59	12	10.b86	10.b86	NUM
fueconorg-11952	59	13	:	:	PUNCT
fueconorg-11952	59	14	“	"	PUNCT
fueconorg-11952	59	15	ias	ias	PROPN
fueconorg-11952	59	16	12	12	NUM
fueconorg-11952	59	17	income	income	NOUN
fueconorg-11952	59	18	taxes	taxis	NOUN
fueconorg-11952	59	19	applies	apply	VERB
fueconorg-11952	59	20	to	to	ADP
fueconorg-11952	59	21	temporary	temporary	ADJ
fueconorg-11952	59	22	differences	difference	NOUN
fueconorg-11952	59	23	that	that	PRON
fueconorg-11952	59	24	arise	arise	VERB
fueconorg-11952	59	25	from	from	ADP
fueconorg-11952	59	26	the	the	DET
fueconorg-11952	59	27	elimination	elimination	NOUN
fueconorg-11952	59	28	of	of	ADP
fueconorg-11952	59	29	profits	profit	NOUN
fueconorg-11952	59	30	and	and	CCONJ
fueconorg-11952	59	31	losses	loss	NOUN
fueconorg-11952	59	32	resulting	result	VERB
fueconorg-11952	59	33	from	from	ADP
fueconorg-11952	59	34	intragroup	intragroup	NOUN
fueconorg-11952	59	35	transactions	transaction	NOUN
fueconorg-11952	59	36	.	.	PUNCT
fueconorg-11952	59	37	”	"	PUNCT
fueconorg-11952	60	1	temporary	temporary	ADJ
fueconorg-11952	60	2	differences	difference	NOUN
fueconorg-11952	60	3	arise	arise	VERB
fueconorg-11952	60	4	in	in	ADP
fueconorg-11952	60	5	a	a	DET
fueconorg-11952	60	6	transaction	transaction	NOUN
fueconorg-11952	60	7	that	that	PRON
fueconorg-11952	60	8	changes	change	VERB
fueconorg-11952	60	9	the	the	DET
fueconorg-11952	60	10	tax	tax	NOUN
fueconorg-11952	60	11	basis	basis	NOUN
fueconorg-11952	60	12	of	of	ADP
fueconorg-11952	60	13	the	the	DET
fueconorg-11952	60	14	goods	good	NOUN
fueconorg-11952	60	15	that	that	PRON
fueconorg-11952	60	16	are	be	AUX
fueconorg-11952	60	17	the	the	DET
fueconorg-11952	60	18	subject	subject	NOUN
fueconorg-11952	60	19	of	of	ADP
fueconorg-11952	60	20	the	the	DET
fueconorg-11952	60	21	purchase	purchase	NOUN
fueconorg-11952	60	22	transaction	transaction	NOUN
fueconorg-11952	60	23	(	(	PUNCT
fueconorg-11952	60	24	ias	ias	PROPN
fueconorg-11952	60	25	12.18(e	12.18(e	NUM
fueconorg-11952	60	26	)	)	PUNCT
fueconorg-11952	60	27	)	)	PUNCT
fueconorg-11952	60	28	.	.	PUNCT
fueconorg-11952	61	1	in	in	ADP
fueconorg-11952	61	2	this	this	DET
fueconorg-11952	61	3	case	case	NOUN
fueconorg-11952	61	4	,	,	PUNCT
fueconorg-11952	61	5	the	the	DET
fueconorg-11952	61	6	temporary	temporary	ADJ
fueconorg-11952	61	7	difference	difference	NOUN
fueconorg-11952	61	8	is	be	AUX
fueconorg-11952	61	9	the	the	DET
fueconorg-11952	61	10	result	result	NOUN
fueconorg-11952	61	11	of	of	ADP
fueconorg-11952	61	12	eliminations	elimination	NOUN
fueconorg-11952	61	13	within	within	ADP
fueconorg-11952	61	14	the	the	DET
fueconorg-11952	61	15	group	group	NOUN
fueconorg-11952	61	16	,	,	PUNCT
fueconorg-11952	61	17	i.e.	i.e.	X
fueconorg-11952	61	18	the	the	DET
fueconorg-11952	61	19	unchanged	unchanged	ADJ
fueconorg-11952	61	20	book	book	NOUN
fueconorg-11952	61	21	value	value	NOUN
fueconorg-11952	61	22	of	of	ADP
fueconorg-11952	61	23	some	some	DET
fueconorg-11952	61	24	challenges	challenge	NOUN
fueconorg-11952	61	25	in	in	ADP
fueconorg-11952	61	26	the	the	DET
fueconorg-11952	61	27	consolidation	consolidation	NOUN
fueconorg-11952	61	28	of	of	ADP
fueconorg-11952	61	29	unrealized	unrealized	ADJ
fueconorg-11952	61	30	intra	intra	ADJ
fueconorg-11952	61	31	-	-	ADJ
fueconorg-11952	61	32	group	group	NOUN
fueconorg-11952	61	33	profits	profit	NOUN
fueconorg-11952	61	34	and	and	CCONJ
fueconorg-11952	61	35	losses	loss	NOUN
fueconorg-11952	61	36	225	225	NUM
fueconorg-11952	61	37	assets	asset	NOUN
fueconorg-11952	61	38	or	or	CCONJ
fueconorg-11952	61	39	liabilities	liability	NOUN
fueconorg-11952	61	40	in	in	ADP
fueconorg-11952	61	41	the	the	DET
fueconorg-11952	61	42	consolidated	consolidated	ADJ
fueconorg-11952	61	43	financial	financial	ADJ
fueconorg-11952	61	44	statements	statement	NOUN
fueconorg-11952	61	45	.	.	PUNCT
fueconorg-11952	62	1	in	in	ADP
fueconorg-11952	62	2	other	other	ADJ
fueconorg-11952	62	3	words	word	NOUN
fueconorg-11952	62	4	,	,	PUNCT
fueconorg-11952	62	5	“	"	PUNCT
fueconorg-11952	62	6	the	the	DET
fueconorg-11952	62	7	problem	problem	NOUN
fueconorg-11952	62	8	of	of	ADP
fueconorg-11952	62	9	deferred	defer	VERB
fueconorg-11952	62	10	-	-	PUNCT
fueconorg-11952	62	11	tax	tax	NOUN
fueconorg-11952	62	12	accounting	accounting	NOUN
fueconorg-11952	62	13	in	in	ADP
fueconorg-11952	62	14	group	group	NOUN
fueconorg-11952	62	15	accounts	account	NOUN
fueconorg-11952	62	16	is	be	AUX
fueconorg-11952	62	17	essentially	essentially	ADV
fueconorg-11952	62	18	the	the	DET
fueconorg-11952	62	19	problem	problem	NOUN
fueconorg-11952	62	20	of	of	ADP
fueconorg-11952	62	21	a	a	DET
fueconorg-11952	62	22	difference	difference	NOUN
fueconorg-11952	62	23	between	between	ADP
fueconorg-11952	62	24	the	the	DET
fueconorg-11952	62	25	accounting	accounting	NOUN
fueconorg-11952	62	26	entity	entity	NOUN
fueconorg-11952	62	27	and	and	CCONJ
fueconorg-11952	62	28	the	the	DET
fueconorg-11952	62	29	tax	tax	NOUN
fueconorg-11952	62	30	entity	entity	NOUN
fueconorg-11952	62	31	”	"	PUNCT
fueconorg-11952	62	32	(	(	PUNCT
fueconorg-11952	62	33	van	van	NOUN
fueconorg-11952	62	34	hoepen	hoepen	NOUN
fueconorg-11952	62	35	,	,	PUNCT
fueconorg-11952	62	36	1981	1981	NUM
fueconorg-11952	62	37	,	,	PUNCT
fueconorg-11952	62	38	p.	p.	NOUN
fueconorg-11952	62	39	168	168	NUM
fueconorg-11952	62	40	)	)	PUNCT
fueconorg-11952	62	41	.	.	PUNCT
fueconorg-11952	63	1	basically	basically	ADV
fueconorg-11952	63	2	,	,	PUNCT
fueconorg-11952	63	3	“	"	PUNCT
fueconorg-11952	63	4	deferred	defer	VERB
fueconorg-11952	63	5	tax	tax	NOUN
fueconorg-11952	63	6	assets	asset	NOUN
fueconorg-11952	63	7	and	and	CCONJ
fueconorg-11952	63	8	liabilities	liability	NOUN
fueconorg-11952	63	9	shall	shall	AUX
fueconorg-11952	63	10	be	be	AUX
fueconorg-11952	63	11	measured	measure	VERB
fueconorg-11952	63	12	at	at	ADP
fueconorg-11952	63	13	the	the	DET
fueconorg-11952	63	14	tax	tax	NOUN
fueconorg-11952	63	15	rates	rate	NOUN
fueconorg-11952	63	16	that	that	PRON
fueconorg-11952	63	17	are	be	AUX
fueconorg-11952	63	18	expected	expect	VERB
fueconorg-11952	63	19	to	to	PART
fueconorg-11952	63	20	apply	apply	VERB
fueconorg-11952	63	21	to	to	ADP
fueconorg-11952	63	22	the	the	DET
fueconorg-11952	63	23	period	period	NOUN
fueconorg-11952	63	24	when	when	SCONJ
fueconorg-11952	63	25	the	the	DET
fueconorg-11952	63	26	asset	asset	NOUN
fueconorg-11952	63	27	is	be	AUX
fueconorg-11952	63	28	realized	realize	VERB
fueconorg-11952	63	29	or	or	CCONJ
fueconorg-11952	63	30	the	the	DET
fueconorg-11952	63	31	liability	liability	NOUN
fueconorg-11952	63	32	is	be	AUX
fueconorg-11952	63	33	settled	settle	VERB
fueconorg-11952	63	34	,	,	PUNCT
fueconorg-11952	63	35	based	base	VERB
fueconorg-11952	63	36	on	on	ADP
fueconorg-11952	63	37	tax	tax	NOUN
fueconorg-11952	63	38	rates	rate	NOUN
fueconorg-11952	63	39	(	(	PUNCT
fueconorg-11952	63	40	and	and	CCONJ
fueconorg-11952	63	41	tax	tax	NOUN
fueconorg-11952	63	42	laws	law	NOUN
fueconorg-11952	63	43	)	)	PUNCT
fueconorg-11952	63	44	that	that	PRON
fueconorg-11952	63	45	have	have	AUX
fueconorg-11952	63	46	been	be	AUX
fueconorg-11952	63	47	enacted	enact	VERB
fueconorg-11952	63	48	or	or	CCONJ
fueconorg-11952	63	49	substantively	substantively	ADV
fueconorg-11952	63	50	enacted	enact	VERB
fueconorg-11952	63	51	by	by	ADP
fueconorg-11952	63	52	the	the	DET
fueconorg-11952	63	53	end	end	NOUN
fueconorg-11952	63	54	of	of	ADP
fueconorg-11952	63	55	the	the	DET
fueconorg-11952	63	56	reporting	reporting	NOUN
fueconorg-11952	63	57	period	period	NOUN
fueconorg-11952	63	58	”	"	PUNCT
fueconorg-11952	63	59	(	(	PUNCT
fueconorg-11952	63	60	ias	ias	PROPN
fueconorg-11952	63	61	12.47	12.47	NUM
fueconorg-11952	63	62	)	)	PUNCT
fueconorg-11952	63	63	.	.	PUNCT
fueconorg-11952	64	1	in	in	ADP
fueconorg-11952	64	2	addition	addition	NOUN
fueconorg-11952	64	3	,	,	PUNCT
fueconorg-11952	64	4	ias	ias	PROPN
fueconorg-11952	64	5	12	12	NUM
fueconorg-11952	64	6	generally	generally	ADV
fueconorg-11952	64	7	requires	require	VERB
fueconorg-11952	64	8	that	that	SCONJ
fueconorg-11952	64	9	“	"	PUNCT
fueconorg-11952	64	10	entity	entity	NOUN
fueconorg-11952	64	11	measures	measure	NOUN
fueconorg-11952	64	12	deferred	defer	VERB
fueconorg-11952	64	13	tax	tax	NOUN
fueconorg-11952	64	14	liabilities	liability	NOUN
fueconorg-11952	64	15	and	and	CCONJ
fueconorg-11952	64	16	deferred	defer	VERB
fueconorg-11952	64	17	tax	tax	NOUN
fueconorg-11952	64	18	assets	asset	NOUN
fueconorg-11952	64	19	using	use	VERB
fueconorg-11952	64	20	the	the	DET
fueconorg-11952	64	21	tax	tax	NOUN
fueconorg-11952	64	22	rate	rate	NOUN
fueconorg-11952	64	23	and	and	CCONJ
fueconorg-11952	64	24	the	the	DET
fueconorg-11952	64	25	tax	tax	NOUN
fueconorg-11952	64	26	base	base	NOUN
fueconorg-11952	64	27	that	that	PRON
fueconorg-11952	64	28	are	be	AUX
fueconorg-11952	64	29	consistent	consistent	ADJ
fueconorg-11952	64	30	with	with	ADP
fueconorg-11952	64	31	the	the	DET
fueconorg-11952	64	32	expected	expect	VERB
fueconorg-11952	64	33	manner	manner	NOUN
fueconorg-11952	64	34	of	of	ADP
fueconorg-11952	64	35	recovery	recovery	NOUN
fueconorg-11952	64	36	or	or	CCONJ
fueconorg-11952	64	37	settlement	settlement	NOUN
fueconorg-11952	64	38	”	"	PUNCT
fueconorg-11952	64	39	(	(	PUNCT
fueconorg-11952	64	40	par	par	NOUN
fueconorg-11952	64	41	.	.	PUNCT
fueconorg-11952	65	1	51a	51a	NOUN
fueconorg-11952	65	2	)	)	PUNCT
fueconorg-11952	65	3	.	.	PUNCT
fueconorg-11952	66	1	consistent	consistent	ADJ
fueconorg-11952	66	2	with	with	ADP
fueconorg-11952	66	3	this	this	DET
fueconorg-11952	66	4	requirement	requirement	NOUN
fueconorg-11952	66	5	,	,	PUNCT
fueconorg-11952	66	6	deferred	deferred	ADJ
fueconorg-11952	66	7	tax	tax	NOUN
fueconorg-11952	66	8	should	should	AUX
fueconorg-11952	66	9	be	be	AUX
fueconorg-11952	66	10	measured	measure	VERB
fueconorg-11952	66	11	at	at	ADP
fueconorg-11952	66	12	the	the	DET
fueconorg-11952	66	13	tax	tax	NOUN
fueconorg-11952	66	14	rate	rate	NOUN
fueconorg-11952	66	15	of	of	ADP
fueconorg-11952	66	16	the	the	DET
fueconorg-11952	66	17	buying	buying	NOUN
fueconorg-11952	66	18	company	company	NOUN
fueconorg-11952	66	19	,	,	PUNCT
fueconorg-11952	66	20	not	not	PART
fueconorg-11952	66	21	the	the	DET
fueconorg-11952	66	22	seller	seller	NOUN
fueconorg-11952	66	23	.	.	PUNCT
fueconorg-11952	67	1	however	however	ADV
fueconorg-11952	67	2	,	,	PUNCT
fueconorg-11952	67	3	this	this	DET
fueconorg-11952	67	4	rule	rule	NOUN
fueconorg-11952	67	5	should	should	AUX
fueconorg-11952	67	6	be	be	AUX
fueconorg-11952	67	7	reconsidered	reconsider	VERB
fueconorg-11952	67	8	if	if	SCONJ
fueconorg-11952	67	9	the	the	DET
fueconorg-11952	67	10	requirements	requirement	NOUN
fueconorg-11952	67	11	of	of	ADP
fueconorg-11952	67	12	a	a	DET
fueconorg-11952	67	13	country	country	NOUN
fueconorg-11952	67	14	's	's	PART
fueconorg-11952	67	15	tax	tax	NOUN
fueconorg-11952	67	16	authorities	authority	NOUN
fueconorg-11952	67	17	impose	impose	VERB
fueconorg-11952	67	18	special	special	ADJ
fueconorg-11952	67	19	rules	rule	NOUN
fueconorg-11952	67	20	regarding	regard	VERB
fueconorg-11952	67	21	the	the	DET
fueconorg-11952	67	22	tax	tax	NOUN
fueconorg-11952	67	23	history	history	NOUN
fueconorg-11952	67	24	of	of	ADP
fueconorg-11952	67	25	assets	asset	NOUN
fueconorg-11952	67	26	or	or	CCONJ
fueconorg-11952	67	27	liabilities	liability	NOUN
fueconorg-11952	67	28	.	.	PUNCT
fueconorg-11952	68	1	in	in	ADP
fueconorg-11952	68	2	other	other	ADJ
fueconorg-11952	68	3	words	word	NOUN
fueconorg-11952	68	4	,	,	PUNCT
fueconorg-11952	68	5	for	for	ADP
fueconorg-11952	68	6	the	the	DET
fueconorg-11952	68	7	purposes	purpose	NOUN
fueconorg-11952	68	8	of	of	ADP
fueconorg-11952	68	9	measuring	measure	VERB
fueconorg-11952	68	10	deferred	deferred	ADJ
fueconorg-11952	68	11	taxes	taxis	NOUN
fueconorg-11952	68	12	in	in	ADP
fueconorg-11952	68	13	consolidated	consolidated	ADJ
fueconorg-11952	68	14	financial	financial	ADJ
fueconorg-11952	68	15	statements	statement	NOUN
fueconorg-11952	68	16	,	,	PUNCT
fueconorg-11952	68	17	the	the	DET
fueconorg-11952	68	18	general	general	ADJ
fueconorg-11952	68	19	principles	principle	NOUN
fueconorg-11952	68	20	of	of	ADP
fueconorg-11952	68	21	ias	ias	PROPN
fueconorg-11952	68	22	12	12	NUM
fueconorg-11952	68	23	should	should	AUX
fueconorg-11952	68	24	be	be	AUX
fueconorg-11952	68	25	re	re	VERB
fueconorg-11952	68	26	-	-	VERB
fueconorg-11952	68	27	considered	consider	VERB
fueconorg-11952	68	28	as	as	ADP
fueconorg-11952	68	29	to	to	PART
fueconorg-11952	68	30	which	which	PRON
fueconorg-11952	68	31	tax	tax	NOUN
fueconorg-11952	68	32	rate	rate	NOUN
fueconorg-11952	68	33	to	to	PART
fueconorg-11952	68	34	apply	apply	VERB
fueconorg-11952	68	35	.	.	PUNCT
fueconorg-11952	69	1	the	the	DET
fueconorg-11952	69	2	previous	previous	ADJ
fueconorg-11952	69	3	brief	brief	ADJ
fueconorg-11952	69	4	overview	overview	NOUN
fueconorg-11952	69	5	of	of	ADP
fueconorg-11952	69	6	the	the	DET
fueconorg-11952	69	7	main	main	ADJ
fueconorg-11952	69	8	issues	issue	NOUN
fueconorg-11952	69	9	of	of	ADP
fueconorg-11952	69	10	eliminating	eliminate	VERB
fueconorg-11952	69	11	unrealized	unrealized	ADJ
fueconorg-11952	69	12	profit	profit	NOUN
fueconorg-11952	69	13	or	or	CCONJ
fueconorg-11952	69	14	loss	loss	NOUN
fueconorg-11952	69	15	in	in	ADP
fueconorg-11952	69	16	parent	parent	NOUN
fueconorg-11952	69	17	-	-	PUNCT
fueconorg-11952	69	18	subsidiary	subsidiary	NOUN
fueconorg-11952	69	19	transactions	transaction	NOUN
fueconorg-11952	69	20	remains	remain	VERB
fueconorg-11952	69	21	challenging	challenge	VERB
fueconorg-11952	69	22	for	for	ADP
fueconorg-11952	69	23	both	both	DET
fueconorg-11952	69	24	regulators	regulator	NOUN
fueconorg-11952	69	25	and	and	CCONJ
fueconorg-11952	69	26	practitioners	practitioner	NOUN
fueconorg-11952	69	27	,	,	PUNCT
fueconorg-11952	69	28	which	which	PRON
fueconorg-11952	69	29	is	be	AUX
fueconorg-11952	69	30	why	why	SCONJ
fueconorg-11952	69	31	we	we	PRON
fueconorg-11952	69	32	consider	consider	VERB
fueconorg-11952	69	33	these	these	DET
fueconorg-11952	69	34	issues	issue	NOUN
fueconorg-11952	69	35	important	important	ADJ
fueconorg-11952	69	36	for	for	ADP
fueconorg-11952	69	37	the	the	DET
fueconorg-11952	69	38	wider	wide	ADJ
fueconorg-11952	69	39	academic	academic	ADJ
fueconorg-11952	69	40	community	community	NOUN
fueconorg-11952	69	41	as	as	ADV
fueconorg-11952	69	42	well	well	ADV
fueconorg-11952	69	43	.	.	PUNCT
fueconorg-11952	70	1	however	however	ADV
fueconorg-11952	70	2	,	,	PUNCT
fueconorg-11952	70	3	the	the	DET
fueconorg-11952	70	4	effects	effect	NOUN
fueconorg-11952	70	5	of	of	ADP
fueconorg-11952	70	6	transactions	transaction	NOUN
fueconorg-11952	70	7	with	with	ADP
fueconorg-11952	70	8	associates	associate	NOUN
fueconorg-11952	70	9	and	and	CCONJ
fueconorg-11952	70	10	joint	joint	ADJ
fueconorg-11952	70	11	ventures	venture	NOUN
fueconorg-11952	70	12	have	have	VERB
fueconorg-11952	70	13	no	no	DET
fueconorg-11952	70	14	less	less	ADJ
fueconorg-11952	70	15	importance	importance	NOUN
fueconorg-11952	70	16	on	on	ADP
fueconorg-11952	70	17	the	the	DET
fueconorg-11952	70	18	information	information	NOUN
fueconorg-11952	70	19	power	power	NOUN
fueconorg-11952	70	20	of	of	ADP
fueconorg-11952	70	21	consolidated	consolidated	ADJ
fueconorg-11952	70	22	financial	financial	ADJ
fueconorg-11952	70	23	statements	statement	NOUN
fueconorg-11952	70	24	,	,	PUNCT
fueconorg-11952	70	25	which	which	PRON
fueconorg-11952	70	26	will	will	AUX
fueconorg-11952	70	27	be	be	AUX
fueconorg-11952	70	28	discussed	discuss	VERB
fueconorg-11952	70	29	below	below	ADV
fueconorg-11952	70	30	.	.	PUNCT
fueconorg-11952	71	1	2	2	X
fueconorg-11952	71	2	.	.	X
fueconorg-11952	71	3	elimination	elimination	NOUN
fueconorg-11952	71	4	of	of	ADP
fueconorg-11952	71	5	internal	internal	ADJ
fueconorg-11952	71	6	results	result	NOUN
fueconorg-11952	71	7	from	from	ADP
fueconorg-11952	71	8	ending	end	VERB
fueconorg-11952	71	9	inventory	inventory	NOUN
fueconorg-11952	71	10	–	–	PUNCT
fueconorg-11952	71	11	equity	equity	NOUN
fueconorg-11952	71	12	method	method	NOUN
fueconorg-11952	71	13	for	for	ADP
fueconorg-11952	71	14	the	the	DET
fueconorg-11952	71	15	purpose	purpose	NOUN
fueconorg-11952	71	16	of	of	ADP
fueconorg-11952	71	17	“	"	PUNCT
fueconorg-11952	71	18	counting	count	VERB
fueconorg-11952	71	19	for	for	ADP
fueconorg-11952	71	20	investments	investment	NOUN
fueconorg-11952	71	21	in	in	ADP
fueconorg-11952	71	22	associates	associate	NOUN
fueconorg-11952	71	23	or	or	CCONJ
fueconorg-11952	71	24	joint	joint	ADJ
fueconorg-11952	71	25	ventures	venture	NOUN
fueconorg-11952	71	26	,	,	PUNCT
fueconorg-11952	71	27	over	over	ADP
fueconorg-11952	71	28	which	which	PRON
fueconorg-11952	71	29	the	the	DET
fueconorg-11952	71	30	investor	investor	NOUN
fueconorg-11952	71	31	exercises	exercise	VERB
fueconorg-11952	71	32	significant	significant	ADJ
fueconorg-11952	71	33	influence	influence	NOUN
fueconorg-11952	71	34	or	or	CCONJ
fueconorg-11952	71	35	joint	joint	ADJ
fueconorg-11952	71	36	control	control	NOUN
fueconorg-11952	71	37	,	,	PUNCT
fueconorg-11952	71	38	it	it	PRON
fueconorg-11952	71	39	is	be	AUX
fueconorg-11952	71	40	necessary	necessary	ADJ
fueconorg-11952	71	41	to	to	PART
fueconorg-11952	71	42	use	use	VERB
fueconorg-11952	71	43	the	the	DET
fueconorg-11952	71	44	equity	equity	NOUN
fueconorg-11952	71	45	method	method	NOUN
fueconorg-11952	71	46	”	"	PUNCT
fueconorg-11952	71	47	,	,	PUNCT
fueconorg-11952	71	48	according	accord	VERB
fueconorg-11952	71	49	to	to	ADP
fueconorg-11952	71	50	ias	ias	PROPN
fueconorg-11952	71	51	28	28	NUM
fueconorg-11952	71	52	.	.	PUNCT
fueconorg-11952	72	1	it	it	PRON
fueconorg-11952	72	2	is	be	AUX
fueconorg-11952	72	3	the	the	DET
fueconorg-11952	72	4	accounting	accounting	NOUN
fueconorg-11952	72	5	method	method	NOUN
fueconorg-11952	72	6	whereby	whereby	SCONJ
fueconorg-11952	72	7	“	"	PUNCT
fueconorg-11952	72	8	the	the	DET
fueconorg-11952	72	9	investment	investment	NOUN
fueconorg-11952	72	10	is	be	AUX
fueconorg-11952	72	11	initially	initially	ADV
fueconorg-11952	72	12	recognized	recognize	VERB
fueconorg-11952	72	13	at	at	ADP
fueconorg-11952	72	14	cost	cost	NOUN
fueconorg-11952	72	15	and	and	CCONJ
fueconorg-11952	72	16	adjusted	adjust	VERB
fueconorg-11952	72	17	after	after	ADP
fueconorg-11952	72	18	the	the	DET
fueconorg-11952	72	19	acquisition	acquisition	NOUN
fueconorg-11952	72	20	date	date	NOUN
fueconorg-11952	72	21	for	for	ADP
fueconorg-11952	72	22	the	the	DET
fueconorg-11952	72	23	changes	change	NOUN
fueconorg-11952	72	24	in	in	ADP
fueconorg-11952	72	25	the	the	DET
fueconorg-11952	72	26	investor	investor	NOUN
fueconorg-11952	72	27	's	's	PART
fueconorg-11952	72	28	share	share	NOUN
fueconorg-11952	72	29	of	of	ADP
fueconorg-11952	72	30	the	the	DET
fueconorg-11952	72	31	net	net	ADJ
fueconorg-11952	72	32	assets	asset	NOUN
fueconorg-11952	72	33	of	of	ADP
fueconorg-11952	72	34	the	the	DET
fueconorg-11952	72	35	investee	investee	NOUN
fueconorg-11952	72	36	”	"	PUNCT
fueconorg-11952	72	37	(	(	PUNCT
fueconorg-11952	72	38	ias	ias	PROPN
fueconorg-11952	72	39	28.3	28.3	NUM
fueconorg-11952	72	40	)	)	PUNCT
fueconorg-11952	72	41	.	.	PUNCT
fueconorg-11952	73	1	in	in	ADP
fueconorg-11952	73	2	contrast	contrast	NOUN
fueconorg-11952	73	3	to	to	ADP
fueconorg-11952	73	4	the	the	DET
fueconorg-11952	73	5	full	full	ADJ
fueconorg-11952	73	6	consolidation	consolidation	NOUN
fueconorg-11952	73	7	of	of	ADP
fueconorg-11952	73	8	subsidiaries	subsidiary	NOUN
fueconorg-11952	73	9	,	,	PUNCT
fueconorg-11952	73	10	the	the	DET
fueconorg-11952	73	11	equity	equity	NOUN
fueconorg-11952	73	12	method	method	NOUN
fueconorg-11952	73	13	implies	imply	VERB
fueconorg-11952	73	14	an	an	DET
fueconorg-11952	73	15	on	on	ADP
fueconorg-11952	73	16	-	-	PUNCT
fueconorg-11952	73	17	line	line	NOUN
fueconorg-11952	73	18	consolidation	consolidation	NOUN
fueconorg-11952	73	19	procedure	procedure	NOUN
fueconorg-11952	73	20	,	,	PUNCT
fueconorg-11952	73	21	during	during	ADP
fueconorg-11952	73	22	which	which	PRON
fueconorg-11952	73	23	only	only	ADV
fueconorg-11952	73	24	the	the	DET
fueconorg-11952	73	25	investment	investment	NOUN
fueconorg-11952	73	26	in	in	ADP
fueconorg-11952	73	27	the	the	DET
fueconorg-11952	73	28	associate	associate	ADJ
fueconorg-11952	73	29	or	or	CCONJ
fueconorg-11952	73	30	joint	joint	ADJ
fueconorg-11952	73	31	venture	venture	NOUN
fueconorg-11952	73	32	is	be	AUX
fueconorg-11952	73	33	consolidated	consolidate	VERB
fueconorg-11952	73	34	in	in	ADP
fueconorg-11952	73	35	the	the	DET
fueconorg-11952	73	36	investor	investor	NOUN
fueconorg-11952	73	37	's	's	PART
fueconorg-11952	73	38	balance	balance	NOUN
fueconorg-11952	73	39	sheet	sheet	NOUN
fueconorg-11952	73	40	.	.	PUNCT
fueconorg-11952	74	1	however	however	ADV
fueconorg-11952	74	2	,	,	PUNCT
fueconorg-11952	74	3	regardless	regardless	ADV
fueconorg-11952	74	4	of	of	ADP
fueconorg-11952	74	5	the	the	DET
fueconorg-11952	74	6	differences	difference	NOUN
fueconorg-11952	74	7	in	in	ADP
fueconorg-11952	74	8	the	the	DET
fueconorg-11952	74	9	consolidation	consolidation	NOUN
fueconorg-11952	74	10	process	process	NOUN
fueconorg-11952	74	11	between	between	ADP
fueconorg-11952	74	12	the	the	DET
fueconorg-11952	74	13	equity	equity	NOUN
fueconorg-11952	74	14	method	method	NOUN
fueconorg-11952	74	15	and	and	CCONJ
fueconorg-11952	74	16	full	full	ADJ
fueconorg-11952	74	17	consolidation	consolidation	NOUN
fueconorg-11952	74	18	,	,	PUNCT
fueconorg-11952	74	19	when	when	SCONJ
fueconorg-11952	74	20	eliminating	eliminate	VERB
fueconorg-11952	74	21	internal	internal	ADJ
fueconorg-11952	74	22	results	result	NOUN
fueconorg-11952	74	23	,	,	PUNCT
fueconorg-11952	74	24	both	both	DET
fueconorg-11952	74	25	methods	method	NOUN
fueconorg-11952	74	26	start	start	VERB
fueconorg-11952	74	27	from	from	ADP
fueconorg-11952	74	28	the	the	DET
fueconorg-11952	74	29	same	same	ADJ
fueconorg-11952	74	30	initial	initial	ADJ
fueconorg-11952	74	31	idea	idea	NOUN
fueconorg-11952	74	32	that	that	SCONJ
fueconorg-11952	74	33	the	the	DET
fueconorg-11952	74	34	results	result	NOUN
fueconorg-11952	74	35	contained	contain	VERB
fueconorg-11952	74	36	in	in	ADP
fueconorg-11952	74	37	internal	internal	ADJ
fueconorg-11952	74	38	transactions	transaction	NOUN
fueconorg-11952	74	39	must	must	AUX
fueconorg-11952	74	40	be	be	AUX
fueconorg-11952	74	41	deferred	defer	VERB
fueconorg-11952	74	42	until	until	SCONJ
fueconorg-11952	74	43	the	the	DET
fueconorg-11952	74	44	inventory	inventory	NOUN
fueconorg-11952	74	45	is	be	AUX
fueconorg-11952	74	46	sold	sell	VERB
fueconorg-11952	74	47	to	to	ADP
fueconorg-11952	74	48	third	third	ADJ
fueconorg-11952	74	49	parties	party	NOUN
fueconorg-11952	74	50	.	.	PUNCT
fueconorg-11952	75	1	this	this	PRON
fueconorg-11952	75	2	means	mean	VERB
fueconorg-11952	75	3	that	that	SCONJ
fueconorg-11952	75	4	internal	internal	ADJ
fueconorg-11952	75	5	sales	sale	NOUN
fueconorg-11952	75	6	transactions	transaction	NOUN
fueconorg-11952	75	7	between	between	ADP
fueconorg-11952	75	8	the	the	DET
fueconorg-11952	75	9	investor	investor	NOUN
fueconorg-11952	75	10	and	and	CCONJ
fueconorg-11952	75	11	the	the	DET
fueconorg-11952	75	12	investee	investee	NOUN
fueconorg-11952	75	13	are	be	AUX
fueconorg-11952	75	14	viewed	view	VERB
fueconorg-11952	75	15	in	in	ADP
fueconorg-11952	75	16	the	the	DET
fueconorg-11952	75	17	same	same	ADJ
fueconorg-11952	75	18	way	way	NOUN
fueconorg-11952	75	19	as	as	ADP
fueconorg-11952	75	20	transactions	transaction	NOUN
fueconorg-11952	75	21	between	between	ADP
fueconorg-11952	75	22	parent	parent	NOUN
fueconorg-11952	75	23	and	and	CCONJ
fueconorg-11952	75	24	subsidiaries	subsidiary	NOUN
fueconorg-11952	75	25	,	,	PUNCT
fueconorg-11952	75	26	due	due	ADP
fueconorg-11952	75	27	to	to	ADP
fueconorg-11952	75	28	their	their	PRON
fueconorg-11952	75	29	interconnection	interconnection	NOUN
fueconorg-11952	75	30	resulting	result	VERB
fueconorg-11952	75	31	from	from	ADP
fueconorg-11952	75	32	the	the	DET
fueconorg-11952	75	33	significant	significant	ADJ
fueconorg-11952	75	34	influence	influence	NOUN
fueconorg-11952	75	35	of	of	ADP
fueconorg-11952	75	36	the	the	DET
fueconorg-11952	75	37	investor	investor	NOUN
fueconorg-11952	75	38	.	.	PUNCT
fueconorg-11952	76	1	therefore	therefore	ADV
fueconorg-11952	76	2	,	,	PUNCT
fueconorg-11952	76	3	there	there	PRON
fueconorg-11952	76	4	is	be	VERB
fueconorg-11952	76	5	a	a	DET
fueconorg-11952	76	6	need	need	NOUN
fueconorg-11952	76	7	to	to	PART
fueconorg-11952	76	8	eliminate	eliminate	VERB
fueconorg-11952	76	9	all	all	DET
fueconorg-11952	76	10	internal	internal	ADJ
fueconorg-11952	76	11	transactions	transaction	NOUN
fueconorg-11952	76	12	and	and	CCONJ
fueconorg-11952	76	13	internal	internal	ADJ
fueconorg-11952	76	14	results	result	NOUN
fueconorg-11952	76	15	that	that	PRON
fueconorg-11952	76	16	arise	arise	VERB
fueconorg-11952	76	17	on	on	ADP
fueconorg-11952	76	18	that	that	DET
fueconorg-11952	76	19	occasion	occasion	NOUN
fueconorg-11952	76	20	,	,	PUNCT
fueconorg-11952	76	21	as	as	ADV
fueconorg-11952	76	22	well	well	ADV
fueconorg-11952	76	23	as	as	ADP
fueconorg-11952	76	24	during	during	ADP
fueconorg-11952	76	25	the	the	DET
fueconorg-11952	76	26	full	full	ADJ
fueconorg-11952	76	27	consolidation	consolidation	NOUN
fueconorg-11952	76	28	of	of	ADP
fueconorg-11952	76	29	financial	financial	ADJ
fueconorg-11952	76	30	statements	statement	NOUN
fueconorg-11952	76	31	.	.	PUNCT
fueconorg-11952	77	1	therefore	therefore	ADV
fueconorg-11952	77	2	,	,	PUNCT
fueconorg-11952	77	3	in	in	ADP
fueconorg-11952	77	4	the	the	DET
fueconorg-11952	77	5	case	case	NOUN
fueconorg-11952	77	6	of	of	ADP
fueconorg-11952	77	7	transactions	transaction	NOUN
fueconorg-11952	77	8	for	for	ADP
fueconorg-11952	77	9	later	later	ADJ
fueconorg-11952	77	10	sale	sale	NOUN
fueconorg-11952	77	11	,	,	PUNCT
fueconorg-11952	77	12	in	in	ADP
fueconorg-11952	77	13	which	which	PRON
fueconorg-11952	77	14	the	the	DET
fueconorg-11952	77	15	inventory	inventory	NOUN
fueconorg-11952	77	16	will	will	AUX
fueconorg-11952	77	17	be	be	AUX
fueconorg-11952	77	18	resold	resold	VERB
fueconorg-11952	77	19	to	to	ADP
fueconorg-11952	77	20	an	an	DET
fueconorg-11952	77	21	unrelated	unrelated	ADJ
fueconorg-11952	77	22	party	party	NOUN
fueconorg-11952	77	23	in	in	ADP
fueconorg-11952	77	24	the	the	DET
fueconorg-11952	77	25	subequent	subequent	NOUN
fueconorg-11952	77	26	period	period	NOUN
fueconorg-11952	77	27	,	,	PUNCT
fueconorg-11952	77	28	because	because	SCONJ
fueconorg-11952	77	29	from	from	ADP
fueconorg-11952	77	30	the	the	DET
fueconorg-11952	77	31	point	point	NOUN
fueconorg-11952	77	32	of	of	ADP
fueconorg-11952	77	33	view	view	NOUN
fueconorg-11952	77	34	of	of	ADP
fueconorg-11952	77	35	the	the	DET
fueconorg-11952	77	36	group	group	NOUN
fueconorg-11952	77	37	,	,	PUNCT
fueconorg-11952	77	38	the	the	DET
fueconorg-11952	77	39	earning	earning	NOUN
fueconorg-11952	77	40	process	process	NOUN
fueconorg-11952	77	41	is	be	AUX
fueconorg-11952	77	42	not	not	PART
fueconorg-11952	77	43	considered	consider	VERB
fueconorg-11952	77	44	complete	complete	ADJ
fueconorg-11952	77	45	until	until	ADP
fueconorg-11952	77	46	the	the	DET
fueconorg-11952	77	47	final	final	ADJ
fueconorg-11952	77	48	disposition	disposition	NOUN
fueconorg-11952	77	49	of	of	ADP
fueconorg-11952	77	50	goods	good	NOUN
fueconorg-11952	77	51	to	to	ADP
fueconorg-11952	77	52	the	the	DET
fueconorg-11952	77	53	external	external	ADJ
fueconorg-11952	77	54	buyer.2	buyer.2	PROPN
fueconorg-11952	77	55	when	when	SCONJ
fueconorg-11952	77	56	the	the	DET
fueconorg-11952	77	57	equity	equity	NOUN
fueconorg-11952	77	58	method	method	NOUN
fueconorg-11952	77	59	is	be	AUX
fueconorg-11952	77	60	applied	apply	VERB
fueconorg-11952	77	61	,	,	PUNCT
fueconorg-11952	77	62	transactions	transaction	NOUN
fueconorg-11952	77	63	between	between	ADP
fueconorg-11952	77	64	2	2	NUM
fueconorg-11952	77	65	on	on	ADP
fueconorg-11952	77	66	the	the	DET
fueconorg-11952	77	67	other	other	ADJ
fueconorg-11952	77	68	hand	hand	NOUN
fueconorg-11952	77	69	,	,	PUNCT
fueconorg-11952	77	70	in	in	ADP
fueconorg-11952	77	71	the	the	DET
fueconorg-11952	77	72	case	case	NOUN
fueconorg-11952	77	73	of	of	ADP
fueconorg-11952	77	74	transactions	transaction	NOUN
fueconorg-11952	77	75	for	for	ADP
fueconorg-11952	77	76	immediate	immediate	ADJ
fueconorg-11952	77	77	sale	sale	NOUN
fueconorg-11952	77	78	,	,	PUNCT
fueconorg-11952	77	79	internally	internally	ADV
fueconorg-11952	77	80	purchased	purchase	VERB
fueconorg-11952	77	81	stocks	stock	NOUN
fueconorg-11952	77	82	are	be	AUX
fueconorg-11952	77	83	sold	sell	VERB
fueconorg-11952	77	84	externally	externally	ADV
fueconorg-11952	77	85	in	in	ADP
fueconorg-11952	77	86	the	the	DET
fueconorg-11952	77	87	same	same	ADJ
fueconorg-11952	77	88	period	period	NOUN
fueconorg-11952	77	89	when	when	SCONJ
fueconorg-11952	77	90	they	they	PRON
fueconorg-11952	77	91	werebought	werebought	VERB
fueconorg-11952	77	92	,	,	PUNCT
fueconorg-11952	77	93	so	so	CCONJ
fueconorg-11952	77	94	the	the	DET
fueconorg-11952	77	95	complete	complete	ADJ
fueconorg-11952	77	96	result	result	NOUN
fueconorg-11952	77	97	is	be	AUX
fueconorg-11952	77	98	realized	realize	VERB
fueconorg-11952	77	99	and	and	CCONJ
fueconorg-11952	77	100	there	there	PRON
fueconorg-11952	77	101	is	be	VERB
fueconorg-11952	77	102	no	no	DET
fueconorg-11952	77	103	need	need	NOUN
fueconorg-11952	77	104	for	for	ADP
fueconorg-11952	77	105	its	its	PRON
fueconorg-11952	77	106	deferment	deferment	NOUN
fueconorg-11952	77	107	,	,	PUNCT
fueconorg-11952	77	108	i.e.	i.e.	X
fueconorg-11952	77	109	eliminating	eliminate	VERB
fueconorg-11952	77	110	it	it	PRON
fueconorg-11952	77	111	from	from	ADP
fueconorg-11952	77	112	the	the	DET
fueconorg-11952	77	113	group	group	NOUN
fueconorg-11952	77	114	's	's	PART
fueconorg-11952	77	115	financial	financial	ADJ
fueconorg-11952	77	116	statements	statement	NOUN
fueconorg-11952	77	117	.	.	PUNCT
fueconorg-11952	78	1	226	226	NUM
fueconorg-11952	78	2	v.	v.	ADP
fueconorg-11952	78	3	sekerez	sekerez	PROPN
fueconorg-11952	78	4	,	,	PUNCT
fueconorg-11952	78	5	d.	d.	PROPN
fueconorg-11952	78	6	spasić	spasić	VERB
fueconorg-11952	78	7	related	related	ADJ
fueconorg-11952	78	8	parties	party	NOUN
fueconorg-11952	78	9	can	can	AUX
fueconorg-11952	78	10	also	also	ADV
fueconorg-11952	78	11	be	be	AUX
fueconorg-11952	78	12	classified	classify	VERB
fueconorg-11952	78	13	as	as	ADP
fueconorg-11952	78	14	either	either	CCONJ
fueconorg-11952	78	15	downstream	downstream	ADJ
fueconorg-11952	78	16	or	or	CCONJ
fueconorg-11952	78	17	upstream	upstream	ADJ
fueconorg-11952	78	18	transactions	transaction	NOUN
fueconorg-11952	78	19	.	.	PUNCT
fueconorg-11952	79	1	downstream	downstream	ADJ
fueconorg-11952	79	2	sales	sale	NOUN
fueconorg-11952	79	3	refer	refer	VERB
fueconorg-11952	79	4	to	to	ADP
fueconorg-11952	79	5	investor	investor	NOUN
fueconorg-11952	79	6	’s	’s	PART
fueconorg-11952	79	7	sale	sale	NOUN
fueconorg-11952	79	8	of	of	ADP
fueconorg-11952	79	9	goods	good	NOUN
fueconorg-11952	79	10	to	to	ADP
fueconorg-11952	79	11	the	the	DET
fueconorg-11952	79	12	investee	investee	NOUN
fueconorg-11952	79	13	,	,	PUNCT
fueconorg-11952	79	14	while	while	SCONJ
fueconorg-11952	79	15	in	in	ADP
fueconorg-11952	79	16	upstream	upstream	ADJ
fueconorg-11952	79	17	sales	sale	NOUN
fueconorg-11952	79	18	investee	investee	NOUN
fueconorg-11952	79	19	sels	sel	VERB
fueconorg-11952	79	20	the	the	DET
fueconorg-11952	79	21	goods	good	NOUN
fueconorg-11952	79	22	to	to	ADP
fueconorg-11952	79	23	investor	investor	NOUN
fueconorg-11952	79	24	(	(	PUNCT
fueconorg-11952	79	25	hoyle	hoyle	NOUN
fueconorg-11952	79	26	,	,	PUNCT
fueconorg-11952	79	27	2011	2011	NUM
fueconorg-11952	79	28	)	)	PUNCT
fueconorg-11952	79	29	.	.	PUNCT
fueconorg-11952	80	1	the	the	DET
fueconorg-11952	80	2	direction	direction	NOUN
fueconorg-11952	80	3	of	of	ADP
fueconorg-11952	80	4	intercompany	intercompany	NOUN
fueconorg-11952	80	5	sales	sale	NOUN
fueconorg-11952	80	6	does	do	AUX
fueconorg-11952	80	7	not	not	PART
fueconorg-11952	80	8	affect	affect	VERB
fueconorg-11952	80	9	the	the	DET
fueconorg-11952	80	10	way	way	NOUN
fueconorg-11952	80	11	of	of	ADP
fueconorg-11952	80	12	eliminating	eliminate	VERB
fueconorg-11952	80	13	internal	internal	ADJ
fueconorg-11952	80	14	results	result	NOUN
fueconorg-11952	80	15	in	in	ADP
fueconorg-11952	80	16	a	a	DET
fueconorg-11952	80	17	situation	situation	NOUN
fueconorg-11952	80	18	where	where	SCONJ
fueconorg-11952	80	19	there	there	PRON
fueconorg-11952	80	20	is	be	VERB
fueconorg-11952	80	21	significant	significant	ADJ
fueconorg-11952	80	22	influence	influence	NOUN
fueconorg-11952	80	23	(	(	PUNCT
fueconorg-11952	80	24	or	or	CCONJ
fueconorg-11952	80	25	joint	joint	ADJ
fueconorg-11952	80	26	control	control	NOUN
fueconorg-11952	80	27	)	)	PUNCT
fueconorg-11952	80	28	of	of	ADP
fueconorg-11952	80	29	the	the	DET
fueconorg-11952	80	30	investor	investor	NOUN
fueconorg-11952	80	31	.	.	PUNCT
fueconorg-11952	81	1	however	however	ADV
fueconorg-11952	81	2	,	,	PUNCT
fueconorg-11952	81	3	direction	direction	NOUN
fueconorg-11952	81	4	of	of	ADP
fueconorg-11952	81	5	internal	internal	ADJ
fueconorg-11952	81	6	transaction	transaction	NOUN
fueconorg-11952	81	7	will	will	AUX
fueconorg-11952	81	8	cause	cause	VERB
fueconorg-11952	81	9	serious	serious	ADJ
fueconorg-11952	81	10	differences	difference	NOUN
fueconorg-11952	81	11	when	when	SCONJ
fueconorg-11952	81	12	there	there	PRON
fueconorg-11952	81	13	is	be	VERB
fueconorg-11952	81	14	control	control	NOUN
fueconorg-11952	81	15	,	,	PUNCT
fueconorg-11952	81	16	i.e.	i.e.	X
fueconorg-11952	81	17	when	when	SCONJ
fueconorg-11952	81	18	the	the	DET
fueconorg-11952	81	19	parent	parent	NOUN
fueconorg-11952	81	20	company	company	NOUN
fueconorg-11952	81	21	applies	apply	VERB
fueconorg-11952	81	22	the	the	DET
fueconorg-11952	81	23	equity	equity	NOUN
fueconorg-11952	81	24	method	method	NOUN
fueconorg-11952	81	25	.	.	PUNCT
fueconorg-11952	82	1	in	in	ADP
fueconorg-11952	82	2	this	this	DET
fueconorg-11952	82	3	part	part	NOUN
fueconorg-11952	82	4	of	of	ADP
fueconorg-11952	82	5	the	the	DET
fueconorg-11952	82	6	paper	paper	NOUN
fueconorg-11952	82	7	we	we	PRON
fueconorg-11952	82	8	will	will	AUX
fueconorg-11952	82	9	present	present	VERB
fueconorg-11952	82	10	the	the	DET
fueconorg-11952	82	11	elimination	elimination	NOUN
fueconorg-11952	82	12	of	of	ADP
fueconorg-11952	82	13	internal	internal	ADJ
fueconorg-11952	82	14	results	result	NOUN
fueconorg-11952	82	15	in	in	ADP
fueconorg-11952	82	16	the	the	DET
fueconorg-11952	82	17	case	case	NOUN
fueconorg-11952	82	18	of	of	ADP
fueconorg-11952	82	19	the	the	DET
fueconorg-11952	82	20	basic	basic	ADJ
fueconorg-11952	82	21	application	application	NOUN
fueconorg-11952	82	22	of	of	ADP
fueconorg-11952	82	23	the	the	DET
fueconorg-11952	82	24	equity	equity	NOUN
fueconorg-11952	82	25	method	method	NOUN
fueconorg-11952	82	26	,	,	PUNCT
fueconorg-11952	82	27	when	when	SCONJ
fueconorg-11952	82	28	there	there	PRON
fueconorg-11952	82	29	is	be	VERB
fueconorg-11952	82	30	a	a	DET
fueconorg-11952	82	31	significant	significant	ADJ
fueconorg-11952	82	32	influence	influence	NOUN
fueconorg-11952	82	33	(	(	PUNCT
fueconorg-11952	82	34	or	or	CCONJ
fueconorg-11952	82	35	joint	joint	ADJ
fueconorg-11952	82	36	control	control	NOUN
fueconorg-11952	82	37	)	)	PUNCT
fueconorg-11952	82	38	of	of	ADP
fueconorg-11952	82	39	the	the	DET
fueconorg-11952	82	40	investor	investor	NOUN
fueconorg-11952	82	41	,	,	PUNCT
fueconorg-11952	82	42	while	while	SCONJ
fueconorg-11952	82	43	the	the	DET
fueconorg-11952	82	44	application	application	NOUN
fueconorg-11952	82	45	of	of	ADP
fueconorg-11952	82	46	this	this	DET
fueconorg-11952	82	47	method	method	NOUN
fueconorg-11952	82	48	by	by	ADP
fueconorg-11952	82	49	the	the	DET
fueconorg-11952	82	50	parent	parent	NOUN
fueconorg-11952	82	51	company	company	NOUN
fueconorg-11952	82	52	will	will	AUX
fueconorg-11952	82	53	be	be	AUX
fueconorg-11952	82	54	discussed	discuss	VERB
fueconorg-11952	82	55	in	in	ADP
fueconorg-11952	82	56	the	the	DET
fueconorg-11952	82	57	following	follow	VERB
fueconorg-11952	82	58	parts	part	NOUN
fueconorg-11952	82	59	of	of	ADP
fueconorg-11952	82	60	the	the	DET
fueconorg-11952	82	61	paper	paper	NOUN
fueconorg-11952	82	62	.	.	PUNCT
fueconorg-11952	83	1	downstream	downstream	ADJ
fueconorg-11952	83	2	sales	sale	NOUN
fueconorg-11952	83	3	result	result	NOUN
fueconorg-11952	83	4	in	in	ADP
fueconorg-11952	83	5	a	a	DET
fueconorg-11952	83	6	situation	situation	NOUN
fueconorg-11952	83	7	where	where	SCONJ
fueconorg-11952	83	8	the	the	DET
fueconorg-11952	83	9	internal	internal	ADJ
fueconorg-11952	83	10	profit	profit	NOUN
fueconorg-11952	83	11	(	(	PUNCT
fueconorg-11952	83	12	or	or	CCONJ
fueconorg-11952	83	13	loss	loss	NOUN
fueconorg-11952	83	14	)	)	PUNCT
fueconorg-11952	83	15	is	be	AUX
fueconorg-11952	83	16	contained	contain	VERB
fueconorg-11952	83	17	in	in	ADP
fueconorg-11952	83	18	the	the	DET
fueconorg-11952	83	19	inventory	inventory	NOUN
fueconorg-11952	83	20	of	of	ADP
fueconorg-11952	83	21	the	the	DET
fueconorg-11952	83	22	investee	investee	NOUN
fueconorg-11952	83	23	(	(	PUNCT
fueconorg-11952	83	24	associate	associate	ADJ
fueconorg-11952	83	25	or	or	CCONJ
fueconorg-11952	83	26	joint	joint	ADJ
fueconorg-11952	83	27	venture	venture	NOUN
fueconorg-11952	83	28	)	)	PUNCT
fueconorg-11952	83	29	,	,	PUNCT
fueconorg-11952	83	30	as	as	ADP
fueconorg-11952	83	31	a	a	DET
fueconorg-11952	83	32	buyer	buyer	NOUN
fueconorg-11952	83	33	or	or	CCONJ
fueconorg-11952	83	34	sending	send	VERB
fueconorg-11952	83	35	company	company	NOUN
fueconorg-11952	83	36	,	,	PUNCT
fueconorg-11952	83	37	and	and	CCONJ
fueconorg-11952	83	38	in	in	ADP
fueconorg-11952	83	39	the	the	DET
fueconorg-11952	83	40	income	income	NOUN
fueconorg-11952	83	41	of	of	ADP
fueconorg-11952	83	42	the	the	DET
fueconorg-11952	83	43	investor	investor	NOUN
fueconorg-11952	83	44	(	(	PUNCT
fueconorg-11952	83	45	ultimate	ultimate	ADJ
fueconorg-11952	83	46	parent	parent	NOUN
fueconorg-11952	83	47	or	or	CCONJ
fueconorg-11952	83	48	any	any	DET
fueconorg-11952	83	49	subsidiary	subsidiary	NOUN
fueconorg-11952	83	50	)	)	PUNCT
fueconorg-11952	83	51	,	,	PUNCT
fueconorg-11952	83	52	as	as	ADP
fueconorg-11952	83	53	a	a	DET
fueconorg-11952	83	54	seller	seller	NOUN
fueconorg-11952	83	55	or	or	CCONJ
fueconorg-11952	83	56	receiving	receive	VERB
fueconorg-11952	83	57	company	company	NOUN
fueconorg-11952	83	58	.	.	PUNCT
fueconorg-11952	84	1	the	the	DET
fueconorg-11952	84	2	elimination	elimination	NOUN
fueconorg-11952	84	3	of	of	ADP
fueconorg-11952	84	4	the	the	DET
fueconorg-11952	84	5	internal	internal	ADJ
fueconorg-11952	84	6	result	result	NOUN
fueconorg-11952	84	7	is	be	AUX
fueconorg-11952	84	8	not	not	PART
fueconorg-11952	84	9	done	do	VERB
fueconorg-11952	84	10	in	in	ADP
fueconorg-11952	84	11	its	its	PRON
fueconorg-11952	84	12	entirety	entirety	NOUN
fueconorg-11952	84	13	,	,	PUNCT
fueconorg-11952	84	14	as	as	ADP
fueconorg-11952	84	15	in	in	ADP
fueconorg-11952	84	16	the	the	DET
fueconorg-11952	84	17	case	case	NOUN
fueconorg-11952	84	18	when	when	SCONJ
fueconorg-11952	84	19	the	the	DET
fueconorg-11952	84	20	investor	investor	NOUN
fueconorg-11952	84	21	has	have	VERB
fueconorg-11952	84	22	control	control	NOUN
fueconorg-11952	84	23	over	over	ADP
fueconorg-11952	84	24	a	a	DET
fueconorg-11952	84	25	subsidiary	subsidiary	NOUN
fueconorg-11952	84	26	company	company	NOUN
fueconorg-11952	84	27	,	,	PUNCT
fueconorg-11952	84	28	but	but	CCONJ
fueconorg-11952	84	29	only	only	ADV
fueconorg-11952	84	30	proportionally	proportionally	ADV
fueconorg-11952	84	31	to	to	ADP
fueconorg-11952	84	32	the	the	DET
fueconorg-11952	84	33	amount	amount	NOUN
fueconorg-11952	84	34	of	of	ADP
fueconorg-11952	84	35	investor	investor	NOUN
fueconorg-11952	84	36	's	's	PART
fueconorg-11952	84	37	participation	participation	NOUN
fueconorg-11952	84	38	.	.	PUNCT
fueconorg-11952	85	1	for	for	ADP
fueconorg-11952	85	2	the	the	DET
fueconorg-11952	85	3	amount	amount	NOUN
fueconorg-11952	85	4	of	of	ADP
fueconorg-11952	85	5	the	the	DET
fueconorg-11952	85	6	corresponding	corresponding	ADJ
fueconorg-11952	85	7	part	part	NOUN
fueconorg-11952	85	8	of	of	ADP
fueconorg-11952	85	9	the	the	DET
fueconorg-11952	85	10	investor	investor	NOUN
fueconorg-11952	85	11	's	's	PART
fueconorg-11952	85	12	internal	internal	ADJ
fueconorg-11952	85	13	profit	profit	NOUN
fueconorg-11952	85	14	,	,	PUNCT
fueconorg-11952	85	15	which	which	PRON
fueconorg-11952	85	16	is	be	AUX
fueconorg-11952	85	17	the	the	DET
fueconorg-11952	85	18	subject	subject	NOUN
fueconorg-11952	85	19	of	of	ADP
fueconorg-11952	85	20	elimination	elimination	NOUN
fueconorg-11952	85	21	,	,	PUNCT
fueconorg-11952	85	22	the	the	DET
fueconorg-11952	85	23	amount	amount	NOUN
fueconorg-11952	85	24	of	of	ADP
fueconorg-11952	85	25	his	his	PRON
fueconorg-11952	85	26	investment	investment	NOUN
fueconorg-11952	85	27	,	,	PUNCT
fueconorg-11952	85	28	as	as	ADV
fueconorg-11952	85	29	well	well	ADV
fueconorg-11952	85	30	as	as	ADP
fueconorg-11952	85	31	the	the	DET
fueconorg-11952	85	32	income	income	NOUN
fueconorg-11952	85	33	from	from	ADP
fueconorg-11952	85	34	that	that	DET
fueconorg-11952	85	35	investment	investment	NOUN
fueconorg-11952	85	36	(	(	PUNCT
fueconorg-11952	85	37	calculated	calculate	VERB
fueconorg-11952	85	38	in	in	ADP
fueconorg-11952	85	39	the	the	DET
fueconorg-11952	85	40	amount	amount	NOUN
fueconorg-11952	85	41	of	of	ADP
fueconorg-11952	85	42	the	the	DET
fueconorg-11952	85	43	part	part	NOUN
fueconorg-11952	85	44	of	of	ADP
fueconorg-11952	85	45	the	the	DET
fueconorg-11952	85	46	net	net	ADJ
fueconorg-11952	85	47	profit	profit	NOUN
fueconorg-11952	85	48	of	of	ADP
fueconorg-11952	85	49	the	the	DET
fueconorg-11952	85	50	investee	investee	NOUN
fueconorg-11952	85	51	that	that	PRON
fueconorg-11952	85	52	belongs	belong	VERB
fueconorg-11952	85	53	to	to	ADP
fueconorg-11952	85	54	the	the	DET
fueconorg-11952	85	55	investor	investor	NOUN
fueconorg-11952	85	56	)	)	PUNCT
fueconorg-11952	85	57	,	,	PUNCT
fueconorg-11952	85	58	are	be	AUX
fueconorg-11952	85	59	simultaneously	simultaneously	ADV
fueconorg-11952	85	60	reduced	reduce	VERB
fueconorg-11952	85	61	.	.	PUNCT
fueconorg-11952	86	1	conversely	conversely	ADV
fueconorg-11952	86	2	,	,	PUNCT
fueconorg-11952	86	3	in	in	ADP
fueconorg-11952	86	4	case	case	NOUN
fueconorg-11952	86	5	of	of	ADP
fueconorg-11952	86	6	an	an	DET
fueconorg-11952	86	7	internal	internal	ADJ
fueconorg-11952	86	8	loss	loss	NOUN
fueconorg-11952	86	9	,	,	PUNCT
fueconorg-11952	86	10	the	the	DET
fueconorg-11952	86	11	investment	investment	NOUN
fueconorg-11952	86	12	and	and	CCONJ
fueconorg-11952	86	13	income	income	NOUN
fueconorg-11952	86	14	would	would	AUX
fueconorg-11952	86	15	be	be	AUX
fueconorg-11952	86	16	reduced	reduce	VERB
fueconorg-11952	86	17	at	at	ADP
fueconorg-11952	86	18	the	the	DET
fueconorg-11952	86	19	same	same	ADJ
fueconorg-11952	86	20	time	time	NOUN
fueconorg-11952	86	21	.	.	PUNCT
fueconorg-11952	87	1	example	example	NOUN
fueconorg-11952	87	2	:	:	PUNCT
fueconorg-11952	87	3	assume	assume	VERB
fueconorg-11952	87	4	that	that	SCONJ
fueconorg-11952	87	5	company	company	NOUN
fueconorg-11952	87	6	a	a	DET
fueconorg-11952	87	7	sold	sell	VERB
fueconorg-11952	87	8	goods	good	NOUN
fueconorg-11952	87	9	for	for	ADP
fueconorg-11952	87	10	100,000	100,000	NUM
fueconorg-11952	87	11	to	to	ADP
fueconorg-11952	87	12	company	company	NOUN
fueconorg-11952	87	13	b	b	PROPN
fueconorg-11952	87	14	,	,	PUNCT
fueconorg-11952	87	15	in	in	ADP
fueconorg-11952	87	16	which	which	PRON
fueconorg-11952	87	17	it	it	PRON
fueconorg-11952	87	18	has	have	VERB
fueconorg-11952	87	19	a	a	DET
fueconorg-11952	87	20	30	30	NUM
fueconorg-11952	87	21	%	%	NOUN
fueconorg-11952	87	22	interest	interest	NOUN
fueconorg-11952	87	23	and	and	CCONJ
fueconorg-11952	87	24	significant	significant	ADJ
fueconorg-11952	87	25	influence	influence	NOUN
fueconorg-11952	87	26	.	.	PUNCT
fueconorg-11952	88	1	the	the	DET
fueconorg-11952	88	2	sales	sale	NOUN
fueconorg-11952	88	3	value	value	NOUN
fueconorg-11952	88	4	of	of	ADP
fueconorg-11952	88	5	the	the	DET
fueconorg-11952	88	6	goods	good	NOUN
fueconorg-11952	88	7	includes	include	VERB
fueconorg-11952	88	8	the	the	DET
fueconorg-11952	88	9	investor	investor	NOUN
fueconorg-11952	88	10	's	's	PART
fueconorg-11952	88	11	profit	profit	NOUN
fueconorg-11952	88	12	of	of	ADP
fueconorg-11952	88	13	30,000	30,000	NUM
fueconorg-11952	88	14	.	.	PUNCT
fueconorg-11952	89	1	by	by	ADP
fueconorg-11952	89	2	the	the	DET
fueconorg-11952	89	3	end	end	NOUN
fueconorg-11952	89	4	of	of	ADP
fueconorg-11952	89	5	the	the	DET
fueconorg-11952	89	6	year	year	NOUN
fueconorg-11952	89	7	,	,	PUNCT
fueconorg-11952	89	8	company	company	NOUN
fueconorg-11952	89	9	b	b	PROPN
fueconorg-11952	89	10	has	have	AUX
fueconorg-11952	89	11	sold	sell	VERB
fueconorg-11952	89	12	half	half	NOUN
fueconorg-11952	89	13	of	of	ADP
fueconorg-11952	89	14	that	that	DET
fueconorg-11952	89	15	stock	stock	NOUN
fueconorg-11952	89	16	to	to	ADP
fueconorg-11952	89	17	external	external	ADJ
fueconorg-11952	89	18	customers	customer	NOUN
fueconorg-11952	89	19	,	,	PUNCT
fueconorg-11952	89	20	while	while	SCONJ
fueconorg-11952	89	21	the	the	DET
fueconorg-11952	89	22	other	other	ADJ
fueconorg-11952	89	23	half	half	NOUN
fueconorg-11952	89	24	of	of	ADP
fueconorg-11952	89	25	the	the	DET
fueconorg-11952	89	26	goods	good	NOUN
fueconorg-11952	89	27	are	be	AUX
fueconorg-11952	89	28	still	still	ADV
fueconorg-11952	89	29	in	in	ADP
fueconorg-11952	89	30	stock	stock	NOUN
fueconorg-11952	89	31	at	at	ADP
fueconorg-11952	89	32	the	the	DET
fueconorg-11952	89	33	balance	balance	NOUN
fueconorg-11952	89	34	sheet	sheet	NOUN
fueconorg-11952	89	35	date	date	NOUN
fueconorg-11952	89	36	.	.	PUNCT
fueconorg-11952	90	1	solution	solution	NOUN
fueconorg-11952	90	2	:	:	PUNCT
fueconorg-11952	90	3	of	of	ADP
fueconorg-11952	90	4	the	the	DET
fueconorg-11952	90	5	total	total	ADJ
fueconorg-11952	90	6	profit	profit	NOUN
fueconorg-11952	90	7	of	of	ADP
fueconorg-11952	90	8	the	the	DET
fueconorg-11952	90	9	investor	investor	NOUN
fueconorg-11952	90	10	,	,	PUNCT
fueconorg-11952	90	11	only	only	ADV
fueconorg-11952	90	12	one	one	NUM
fueconorg-11952	90	13	half	half	NOUN
fueconorg-11952	90	14	(	(	PUNCT
fueconorg-11952	90	15	15,000	15,000	NUM
fueconorg-11952	90	16	)	)	PUNCT
fueconorg-11952	90	17	can	can	AUX
fueconorg-11952	90	18	be	be	AUX
fueconorg-11952	90	19	considered	consider	VERB
fueconorg-11952	90	20	realized	realize	VERB
fueconorg-11952	90	21	,	,	PUNCT
fueconorg-11952	90	22	while	while	SCONJ
fueconorg-11952	90	23	the	the	DET
fueconorg-11952	90	24	remaining	remain	VERB
fueconorg-11952	90	25	15,000	15,000	NUM
fueconorg-11952	90	26	contained	contain	VERB
fueconorg-11952	90	27	in	in	ADP
fueconorg-11952	90	28	the	the	DET
fueconorg-11952	90	29	unsold	unsold	ADJ
fueconorg-11952	90	30	inventory	inventory	NOUN
fueconorg-11952	90	31	of	of	ADP
fueconorg-11952	90	32	company	company	NOUN
fueconorg-11952	90	33	b	b	PROPN
fueconorg-11952	90	34	must	must	AUX
fueconorg-11952	90	35	be	be	AUX
fueconorg-11952	90	36	eliminated	eliminate	VERB
fueconorg-11952	90	37	.	.	PUNCT
fueconorg-11952	91	1	given	give	VERB
fueconorg-11952	91	2	that	that	SCONJ
fueconorg-11952	91	3	the	the	DET
fueconorg-11952	91	4	investor	investor	NOUN
fueconorg-11952	91	5	's	's	PART
fueconorg-11952	91	6	participation	participation	NOUN
fueconorg-11952	91	7	is	be	AUX
fueconorg-11952	91	8	30	30	NUM
fueconorg-11952	91	9	%	%	NOUN
fueconorg-11952	91	10	,	,	PUNCT
fueconorg-11952	91	11	he	he	PRON
fueconorg-11952	91	12	eliminates	eliminate	VERB
fueconorg-11952	91	13	the	the	DET
fueconorg-11952	91	14	same	same	ADJ
fueconorg-11952	91	15	percentage	percentage	NOUN
fueconorg-11952	91	16	of	of	ADP
fueconorg-11952	91	17	the	the	DET
fueconorg-11952	91	18	internal	internal	ADJ
fueconorg-11952	91	19	result	result	NOUN
fueconorg-11952	91	20	,	,	PUNCT
fueconorg-11952	91	21	i.e.	i.e.	X
fueconorg-11952	91	22	the	the	DET
fueconorg-11952	91	23	amount	amount	NOUN
fueconorg-11952	91	24	of	of	ADP
fueconorg-11952	91	25	4,500	4,500	NUM
fueconorg-11952	91	26	(	(	PUNCT
fueconorg-11952	91	27	15,000	15,000	NUM
fueconorg-11952	91	28	*	*	SYM
fueconorg-11952	91	29	30	30	NUM
fueconorg-11952	91	30	%	%	NOUN
fueconorg-11952	91	31	)	)	PUNCT
fueconorg-11952	91	32	,	,	PUNCT
fueconorg-11952	91	33	by	by	ADP
fueconorg-11952	91	34	reducing	reduce	VERB
fueconorg-11952	91	35	the	the	DET
fueconorg-11952	91	36	value	value	NOUN
fueconorg-11952	91	37	of	of	ADP
fueconorg-11952	91	38	its	its	PRON
fueconorg-11952	91	39	investment	investment	NOUN
fueconorg-11952	91	40	and	and	CCONJ
fueconorg-11952	91	41	income	income	NOUN
fueconorg-11952	91	42	from	from	ADP
fueconorg-11952	91	43	that	that	DET
fueconorg-11952	91	44	investment	investment	NOUN
fueconorg-11952	91	45	.	.	PUNCT
fueconorg-11952	92	1	upstream	upstream	ADJ
fueconorg-11952	92	2	sales	sale	NOUN
fueconorg-11952	92	3	lead	lead	VERB
fueconorg-11952	92	4	to	to	ADP
fueconorg-11952	92	5	the	the	DET
fueconorg-11952	92	6	situation	situation	NOUN
fueconorg-11952	92	7	that	that	SCONJ
fueconorg-11952	92	8	the	the	DET
fueconorg-11952	92	9	internal	internal	ADJ
fueconorg-11952	92	10	profit	profit	NOUN
fueconorg-11952	92	11	is	be	AUX
fueconorg-11952	92	12	contained	contain	VERB
fueconorg-11952	92	13	in	in	ADP
fueconorg-11952	92	14	the	the	DET
fueconorg-11952	92	15	inventory	inventory	NOUN
fueconorg-11952	92	16	of	of	ADP
fueconorg-11952	92	17	the	the	DET
fueconorg-11952	92	18	investor	investor	NOUN
fueconorg-11952	92	19	,	,	PUNCT
fueconorg-11952	92	20	who	who	PRON
fueconorg-11952	92	21	is	be	AUX
fueconorg-11952	92	22	now	now	ADV
fueconorg-11952	92	23	in	in	ADP
fueconorg-11952	92	24	the	the	DET
fueconorg-11952	92	25	role	role	NOUN
fueconorg-11952	92	26	of	of	ADP
fueconorg-11952	92	27	the	the	DET
fueconorg-11952	92	28	buyer	buyer	NOUN
fueconorg-11952	92	29	,	,	PUNCT
fueconorg-11952	92	30	as	as	ADV
fueconorg-11952	92	31	well	well	ADV
fueconorg-11952	92	32	as	as	ADP
fueconorg-11952	92	33	in	in	ADP
fueconorg-11952	92	34	the	the	DET
fueconorg-11952	92	35	income	income	NOUN
fueconorg-11952	92	36	and	and	CCONJ
fueconorg-11952	92	37	result	result	NOUN
fueconorg-11952	92	38	of	of	ADP
fueconorg-11952	92	39	the	the	DET
fueconorg-11952	92	40	investee	investee	NOUN
fueconorg-11952	92	41	,	,	PUNCT
fueconorg-11952	92	42	as	as	ADP
fueconorg-11952	92	43	the	the	DET
fueconorg-11952	92	44	seller	seller	NOUN
fueconorg-11952	92	45	.	.	PUNCT
fueconorg-11952	93	1	reveiwing	reveiwe	VERB
fueconorg-11952	93	2	company	company	NOUN
fueconorg-11952	93	3	as	as	ADP
fueconorg-11952	93	4	a	a	DET
fueconorg-11952	93	5	buyer	buyer	NOUN
fueconorg-11952	93	6	may	may	AUX
fueconorg-11952	93	7	be	be	AUX
fueconorg-11952	93	8	ultimate	ultimate	ADJ
fueconorg-11952	93	9	parent	parent	NOUN
fueconorg-11952	93	10	or	or	CCONJ
fueconorg-11952	93	11	any	any	DET
fueconorg-11952	93	12	subsidiary	subsidiary	NOUN
fueconorg-11952	93	13	of	of	ADP
fueconorg-11952	93	14	the	the	DET
fueconorg-11952	93	15	group	group	NOUN
fueconorg-11952	93	16	.	.	PUNCT
fueconorg-11952	94	1	the	the	DET
fueconorg-11952	94	2	elimination	elimination	NOUN
fueconorg-11952	94	3	of	of	ADP
fueconorg-11952	94	4	the	the	DET
fueconorg-11952	94	5	internal	internal	ADJ
fueconorg-11952	94	6	result	result	NOUN
fueconorg-11952	94	7	is	be	AUX
fueconorg-11952	94	8	done	do	VERB
fueconorg-11952	94	9	in	in	ADP
fueconorg-11952	94	10	the	the	DET
fueconorg-11952	94	11	same	same	ADJ
fueconorg-11952	94	12	way	way	NOUN
fueconorg-11952	94	13	as	as	ADP
fueconorg-11952	94	14	in	in	ADP
fueconorg-11952	94	15	the	the	DET
fueconorg-11952	94	16	case	case	NOUN
fueconorg-11952	94	17	of	of	ADP
fueconorg-11952	94	18	downstream	downstream	ADJ
fueconorg-11952	94	19	transactions	transaction	NOUN
fueconorg-11952	94	20	,	,	PUNCT
fueconorg-11952	94	21	which	which	PRON
fueconorg-11952	94	22	means	mean	VERB
fueconorg-11952	94	23	that	that	SCONJ
fueconorg-11952	94	24	the	the	DET
fueconorg-11952	94	25	investor	investor	NOUN
fueconorg-11952	94	26	eliminates	eliminate	VERB
fueconorg-11952	94	27	a	a	DET
fueconorg-11952	94	28	proportional	proportional	ADJ
fueconorg-11952	94	29	part	part	NOUN
fueconorg-11952	94	30	of	of	ADP
fueconorg-11952	94	31	the	the	DET
fueconorg-11952	94	32	total	total	ADJ
fueconorg-11952	94	33	internal	internal	ADJ
fueconorg-11952	94	34	result	result	NOUN
fueconorg-11952	94	35	by	by	ADP
fueconorg-11952	94	36	simultaneously	simultaneously	ADV
fueconorg-11952	94	37	reducing	reduce	VERB
fueconorg-11952	94	38	the	the	DET
fueconorg-11952	94	39	amount	amount	NOUN
fueconorg-11952	94	40	of	of	ADP
fueconorg-11952	94	41	equity	equity	NOUN
fueconorg-11952	94	42	investment	investment	NOUN
fueconorg-11952	94	43	and	and	CCONJ
fueconorg-11952	94	44	the	the	DET
fueconorg-11952	94	45	income	income	NOUN
fueconorg-11952	94	46	from	from	ADP
fueconorg-11952	94	47	that	that	DET
fueconorg-11952	94	48	investment	investment	NOUN
fueconorg-11952	94	49	.	.	PUNCT
fueconorg-11952	95	1	example	example	NOUN
fueconorg-11952	95	2	:	:	PUNCT
fueconorg-11952	95	3	associate	associate	PROPN
fueconorg-11952	95	4	b	b	PROPN
fueconorg-11952	95	5	sold	sell	VERB
fueconorg-11952	95	6	to	to	ADP
fueconorg-11952	95	7	investor	investor	NOUN
fueconorg-11952	95	8	a	a	PRON
fueconorg-11952	95	9	(	(	PUNCT
fueconorg-11952	95	10	who	who	PRON
fueconorg-11952	95	11	exercises	exercise	VERB
fueconorg-11952	95	12	significant	significant	ADJ
fueconorg-11952	95	13	influence	influence	NOUN
fueconorg-11952	95	14	over	over	ADP
fueconorg-11952	95	15	b	b	NOUN
fueconorg-11952	95	16	)	)	PUNCT
fueconorg-11952	95	17	goods	good	NOUN
fueconorg-11952	95	18	for	for	ADP
fueconorg-11952	95	19	80,000	80,000	NUM
fueconorg-11952	95	20	,	,	PUNCT
fueconorg-11952	95	21	with	with	ADP
fueconorg-11952	95	22	a	a	DET
fueconorg-11952	95	23	profit	profit	NOUN
fueconorg-11952	95	24	of	of	ADP
fueconorg-11952	95	25	20,000	20,000	NUM
fueconorg-11952	95	26	.	.	PUNCT
fueconorg-11952	96	1	at	at	ADP
fueconorg-11952	96	2	the	the	DET
fueconorg-11952	96	3	end	end	NOUN
fueconorg-11952	96	4	of	of	ADP
fueconorg-11952	96	5	the	the	DET
fueconorg-11952	96	6	year	year	NOUN
fueconorg-11952	96	7	,	,	PUNCT
fueconorg-11952	96	8	company	company	NOUN
fueconorg-11952	96	9	a	a	PRON
fueconorg-11952	96	10	still	still	ADV
fueconorg-11952	96	11	has	have	VERB
fueconorg-11952	96	12	a	a	DET
fueconorg-11952	96	13	quarter	quarter	NOUN
fueconorg-11952	96	14	of	of	ADP
fueconorg-11952	96	15	those	those	DET
fueconorg-11952	96	16	goods	good	NOUN
fueconorg-11952	96	17	in	in	ADP
fueconorg-11952	96	18	stock	stock	NOUN
fueconorg-11952	96	19	,	,	PUNCT
fueconorg-11952	96	20	while	while	SCONJ
fueconorg-11952	96	21	the	the	DET
fueconorg-11952	96	22	rest	rest	NOUN
fueconorg-11952	96	23	was	be	AUX
fueconorg-11952	96	24	sold	sell	VERB
fueconorg-11952	96	25	to	to	ADP
fueconorg-11952	96	26	external	external	ADJ
fueconorg-11952	96	27	customers	customer	NOUN
fueconorg-11952	96	28	.	.	PUNCT
fueconorg-11952	97	1	solution	solution	NOUN
fueconorg-11952	97	2	:	:	PUNCT
fueconorg-11952	97	3	at	at	ADP
fueconorg-11952	97	4	the	the	DET
fueconorg-11952	97	5	end	end	NOUN
fueconorg-11952	97	6	of	of	ADP
fueconorg-11952	97	7	the	the	DET
fueconorg-11952	97	8	year	year	NOUN
fueconorg-11952	97	9	,	,	PUNCT
fueconorg-11952	97	10	company	company	NOUN
fueconorg-11952	97	11	a	a	DET
fueconorg-11952	97	12	owns	own	VERB
fueconorg-11952	97	13	internally	internally	ADV
fueconorg-11952	97	14	procured	procure	VERB
fueconorg-11952	97	15	goods	good	NOUN
fueconorg-11952	97	16	worth	worth	ADJ
fueconorg-11952	97	17	20,000	20,000	NUM
fueconorg-11952	97	18	(	(	PUNCT
fueconorg-11952	97	19	80,000/4	80,000/4	NUM
fueconorg-11952	97	20	)	)	PUNCT
fueconorg-11952	97	21	,	,	PUNCT
fueconorg-11952	97	22	which	which	PRON
fueconorg-11952	97	23	includes	include	VERB
fueconorg-11952	97	24	an	an	DET
fueconorg-11952	97	25	internal	internal	ADJ
fueconorg-11952	97	26	profit	profit	NOUN
fueconorg-11952	97	27	of	of	ADP
fueconorg-11952	97	28	5,000	5,000	NUM
fueconorg-11952	97	29	(	(	PUNCT
fueconorg-11952	97	30	20,000/4	20,000/4	NOUN
fueconorg-11952	97	31	)	)	PUNCT
fueconorg-11952	97	32	.	.	PUNCT
fueconorg-11952	98	1	company	company	NOUN
fueconorg-11952	98	2	a	a	PRON
fueconorg-11952	98	3	owns	own	VERB
fueconorg-11952	98	4	a	a	DET
fueconorg-11952	98	5	30	30	NUM
fueconorg-11952	98	6	%	%	NOUN
fueconorg-11952	98	7	interest	interest	NOUN
fueconorg-11952	98	8	in	in	ADP
fueconorg-11952	98	9	associate	associate	ADJ
fueconorg-11952	98	10	b	b	NOUN
fueconorg-11952	98	11	,	,	PUNCT
fueconorg-11952	98	12	so	so	ADV
fueconorg-11952	98	13	,	,	PUNCT
fueconorg-11952	98	14	according	accord	VERB
fueconorg-11952	98	15	to	to	ADP
fueconorg-11952	98	16	the	the	DET
fueconorg-11952	98	17	equity	equity	NOUN
fueconorg-11952	98	18	method	method	NOUN
fueconorg-11952	98	19	,	,	PUNCT
fueconorg-11952	98	20	it	it	PRON
fueconorg-11952	98	21	eliminates	eliminate	VERB
fueconorg-11952	98	22	only	only	ADV
fueconorg-11952	98	23	the	the	DET
fueconorg-11952	98	24	internal	internal	ADJ
fueconorg-11952	98	25	profit	profit	NOUN
fueconorg-11952	98	26	of	of	ADP
fueconorg-11952	98	27	1,500	1,500	NUM
fueconorg-11952	98	28	(	(	PUNCT
fueconorg-11952	98	29	5,000	5,000	NUM
fueconorg-11952	98	30	*	*	SYM
fueconorg-11952	98	31	30	30	NUM
fueconorg-11952	98	32	%	%	NOUN
fueconorg-11952	98	33	)	)	PUNCT
fueconorg-11952	98	34	.	.	PUNCT
fueconorg-11952	99	1	therefore	therefore	ADV
fueconorg-11952	99	2	,	,	PUNCT
fueconorg-11952	99	3	company	company	NOUN
fueconorg-11952	99	4	a	a	NOUN
fueconorg-11952	99	5	,	,	PUNCT
fueconorg-11952	99	6	as	as	ADP
fueconorg-11952	99	7	an	an	DET
fueconorg-11952	99	8	investor	investor	NOUN
fueconorg-11952	99	9	,	,	PUNCT
fueconorg-11952	99	10	will	will	AUX
fueconorg-11952	99	11	simultaneously	simultaneously	ADV
fueconorg-11952	99	12	reduce	reduce	VERB
fueconorg-11952	99	13	the	the	DET
fueconorg-11952	99	14	value	value	NOUN
fueconorg-11952	99	15	of	of	ADP
fueconorg-11952	99	16	its	its	PRON
fueconorg-11952	99	17	investment	investment	NOUN
fueconorg-11952	99	18	and	and	CCONJ
fueconorg-11952	99	19	the	the	DET
fueconorg-11952	99	20	income	income	NOUN
fueconorg-11952	99	21	derived	derive	VERB
fueconorg-11952	99	22	from	from	ADP
fueconorg-11952	99	23	it	it	PRON
fueconorg-11952	99	24	by	by	ADP
fueconorg-11952	99	25	the	the	DET
fueconorg-11952	99	26	amount	amount	NOUN
fueconorg-11952	99	27	of	of	ADP
fueconorg-11952	99	28	1,500	1,500	NUM
fueconorg-11952	99	29	.	.	PUNCT
fueconorg-11952	100	1	some	some	DET
fueconorg-11952	100	2	challenges	challenge	NOUN
fueconorg-11952	100	3	in	in	ADP
fueconorg-11952	100	4	the	the	DET
fueconorg-11952	100	5	consolidation	consolidation	NOUN
fueconorg-11952	100	6	of	of	ADP
fueconorg-11952	100	7	unrealized	unrealized	ADJ
fueconorg-11952	100	8	intra	intra	ADJ
fueconorg-11952	100	9	-	-	ADJ
fueconorg-11952	100	10	group	group	NOUN
fueconorg-11952	100	11	profits	profit	NOUN
fueconorg-11952	100	12	and	and	CCONJ
fueconorg-11952	100	13	losses	loss	NOUN
fueconorg-11952	100	14	227	227	NUM
fueconorg-11952	100	15	3	3	NUM
fueconorg-11952	100	16	.	.	PUNCT
fueconorg-11952	101	1	shortcomings	shortcoming	NOUN
fueconorg-11952	101	2	of	of	ADP
fueconorg-11952	101	3	equity	equity	NOUN
fueconorg-11952	101	4	method	method	NOUN
fueconorg-11952	101	5	accounting	account	VERB
fueconorg-11952	101	6	for	for	ADP
fueconorg-11952	101	7	intercompany	intercompany	NOUN
fueconorg-11952	101	8	profit	profit	NOUN
fueconorg-11952	101	9	transactions	transaction	NOUN
fueconorg-11952	101	10	“	"	PUNCT
fueconorg-11952	101	11	notwithstanding	notwithstanding	ADP
fueconorg-11952	101	12	the	the	DET
fueconorg-11952	101	13	widespread	widespread	ADJ
fueconorg-11952	101	14	use	use	NOUN
fueconorg-11952	101	15	of	of	ADP
fueconorg-11952	101	16	the	the	DET
fueconorg-11952	101	17	equity	equity	NOUN
fueconorg-11952	101	18	method	method	NOUN
fueconorg-11952	101	19	and	and	CCONJ
fueconorg-11952	101	20	its	its	PRON
fueconorg-11952	101	21	positive	positive	ADJ
fueconorg-11952	101	22	characteristics	characteristic	NOUN
fueconorg-11952	101	23	,	,	PUNCT
fueconorg-11952	101	24	primarily	primarily	ADV
fueconorg-11952	101	25	in	in	ADP
fueconorg-11952	101	26	the	the	DET
fueconorg-11952	101	27	domain	domain	NOUN
fueconorg-11952	101	28	of	of	ADP
fueconorg-11952	101	29	providing	provide	VERB
fueconorg-11952	101	30	relevant	relevant	ADJ
fueconorg-11952	101	31	and	and	CCONJ
fueconorg-11952	101	32	useful	useful	ADJ
fueconorg-11952	101	33	information	information	NOUN
fueconorg-11952	101	34	on	on	ADP
fueconorg-11952	101	35	the	the	DET
fueconorg-11952	101	36	real	real	ADJ
fueconorg-11952	101	37	economic	economic	ADJ
fueconorg-11952	101	38	value	value	NOUN
fueconorg-11952	101	39	of	of	ADP
fueconorg-11952	101	40	equity	equity	NOUN
fueconorg-11952	101	41	investments	investment	NOUN
fueconorg-11952	101	42	,	,	PUNCT
fueconorg-11952	101	43	this	this	DET
fueconorg-11952	101	44	method	method	NOUN
fueconorg-11952	101	45	also	also	ADV
fueconorg-11952	101	46	exhibits	exhibit	VERB
fueconorg-11952	101	47	certain	certain	ADJ
fueconorg-11952	101	48	shortcomings	shortcoming	NOUN
fueconorg-11952	101	49	in	in	ADP
fueconorg-11952	101	50	practice	practice	NOUN
fueconorg-11952	101	51	”	"	PUNCT
fueconorg-11952	101	52	(	(	PUNCT
fueconorg-11952	101	53	škarić	škarić	ADJ
fueconorg-11952	101	54	-	-	PUNCT
fueconorg-11952	101	55	jovanović	jovanović	NOUN
fueconorg-11952	101	56	,	,	PUNCT
fueconorg-11952	101	57	2014	2014	NUM
fueconorg-11952	101	58	)	)	PUNCT
fueconorg-11952	101	59	.	.	PUNCT
fueconorg-11952	102	1	here	here	ADV
fueconorg-11952	102	2	we	we	PRON
fueconorg-11952	102	3	will	will	AUX
fueconorg-11952	102	4	briefly	briefly	ADV
fueconorg-11952	102	5	analyze	analyze	VERB
fueconorg-11952	102	6	the	the	DET
fueconorg-11952	102	7	shortcomings	shortcoming	NOUN
fueconorg-11952	102	8	of	of	ADP
fueconorg-11952	102	9	equity	equity	NOUN
fueconorg-11952	102	10	method	method	NOUN
fueconorg-11952	102	11	accounting	accounting	NOUN
fueconorg-11952	102	12	treatment	treatment	NOUN
fueconorg-11952	102	13	of	of	ADP
fueconorg-11952	102	14	intercompany	intercompany	NOUN
fueconorg-11952	102	15	profit	profit	NOUN
fueconorg-11952	102	16	transactions	transaction	NOUN
fueconorg-11952	102	17	.	.	PUNCT
fueconorg-11952	103	1	the	the	DET
fueconorg-11952	103	2	iasb	iasb	NOUN
fueconorg-11952	103	3	has	have	AUX
fueconorg-11952	103	4	so	so	ADV
fueconorg-11952	103	5	far	far	ADV
fueconorg-11952	103	6	conducted	conduct	VERB
fueconorg-11952	103	7	several	several	ADJ
fueconorg-11952	103	8	studies	study	NOUN
fueconorg-11952	103	9	related	relate	VERB
fueconorg-11952	103	10	to	to	PART
fueconorg-11952	103	11	transfer	transfer	VERB
fueconorg-11952	103	12	of	of	ADP
fueconorg-11952	103	13	assets	asset	NOUN
fueconorg-11952	103	14	between	between	ADP
fueconorg-11952	103	15	an	an	DET
fueconorg-11952	103	16	investor	investor	NOUN
fueconorg-11952	103	17	and	and	CCONJ
fueconorg-11952	103	18	its	its	PRON
fueconorg-11952	103	19	associate	associate	NOUN
fueconorg-11952	103	20	or	or	CCONJ
fueconorg-11952	103	21	joint	joint	ADJ
fueconorg-11952	103	22	venture	venture	NOUN
fueconorg-11952	103	23	under	under	ADP
fueconorg-11952	103	24	the	the	DET
fueconorg-11952	103	25	equity	equity	NOUN
fueconorg-11952	103	26	method	method	NOUN
fueconorg-11952	103	27	accounting	accounting	NOUN
fueconorg-11952	103	28	.	.	PUNCT
fueconorg-11952	104	1	some	some	PRON
fueconorg-11952	104	2	of	of	ADP
fueconorg-11952	104	3	the	the	DET
fueconorg-11952	104	4	results	result	NOUN
fueconorg-11952	104	5	suggested	suggest	VERB
fueconorg-11952	104	6	the	the	DET
fueconorg-11952	104	7	need	need	NOUN
fueconorg-11952	104	8	for	for	SCONJ
fueconorg-11952	104	9	amendments	amendment	NOUN
fueconorg-11952	104	10	to	to	ADP
fueconorg-11952	104	11	ias	ias	PROPN
fueconorg-11952	104	12	28	28	NUM
fueconorg-11952	104	13	(	(	PUNCT
fueconorg-11952	104	14	28.31	28.31	NUM
fueconorg-11952	104	15	)	)	PUNCT
fueconorg-11952	104	16	to	to	PART
fueconorg-11952	104	17	clarify	clarify	VERB
fueconorg-11952	104	18	the	the	DET
fueconorg-11952	104	19	accounting	accounting	NOUN
fueconorg-11952	104	20	for	for	ADP
fueconorg-11952	104	21	downstream	downstream	ADJ
fueconorg-11952	104	22	transactions	transaction	NOUN
fueconorg-11952	104	23	in	in	ADP
fueconorg-11952	104	24	conditions	condition	NOUN
fueconorg-11952	104	25	where	where	SCONJ
fueconorg-11952	104	26	the	the	DET
fueconorg-11952	104	27	internal	internal	ADJ
fueconorg-11952	104	28	gain	gain	NOUN
fueconorg-11952	104	29	from	from	ADP
fueconorg-11952	104	30	the	the	DET
fueconorg-11952	104	31	transaction	transaction	NOUN
fueconorg-11952	104	32	exceeds	exceed	VERB
fueconorg-11952	104	33	the	the	DET
fueconorg-11952	104	34	carrying	carrying	NOUN
fueconorg-11952	104	35	amount	amount	NOUN
fueconorg-11952	104	36	of	of	ADP
fueconorg-11952	104	37	the	the	DET
fueconorg-11952	104	38	investor	investor	NOUN
fueconorg-11952	104	39	’s	’s	PART
fueconorg-11952	104	40	interest	interest	NOUN
fueconorg-11952	104	41	in	in	ADP
fueconorg-11952	104	42	associate	associate	ADJ
fueconorg-11952	104	43	or	or	CCONJ
fueconorg-11952	104	44	joint	joint	ADJ
fueconorg-11952	104	45	venture	venture	NOUN
fueconorg-11952	104	46	(	(	PUNCT
fueconorg-11952	104	47	bradbury	bradbury	NOUN
fueconorg-11952	104	48	,	,	PUNCT
fueconorg-11952	104	49	2018	2018	NUM
fueconorg-11952	104	50	)	)	PUNCT
fueconorg-11952	104	51	.	.	PUNCT
fueconorg-11952	105	1	namely	namely	ADV
fueconorg-11952	105	2	,	,	PUNCT
fueconorg-11952	105	3	ias	ias	PROPN
fueconorg-11952	105	4	28	28	NUM
fueconorg-11952	105	5	does	do	AUX
fueconorg-11952	105	6	not	not	PART
fueconorg-11952	105	7	offer	offer	VERB
fueconorg-11952	105	8	strict	strict	ADJ
fueconorg-11952	105	9	guidelines	guideline	NOUN
fueconorg-11952	105	10	for	for	ADP
fueconorg-11952	105	11	situations	situation	NOUN
fueconorg-11952	105	12	when	when	SCONJ
fueconorg-11952	105	13	the	the	DET
fueconorg-11952	105	14	amount	amount	NOUN
fueconorg-11952	105	15	of	of	ADP
fueconorg-11952	105	16	the	the	DET
fueconorg-11952	105	17	internal	internal	ADJ
fueconorg-11952	105	18	profit	profit	NOUN
fueconorg-11952	105	19	“	"	PUNCT
fueconorg-11952	105	20	to	to	PART
fueconorg-11952	105	21	be	be	AUX
fueconorg-11952	105	22	eliminated	eliminate	VERB
fueconorg-11952	105	23	is	be	AUX
fueconorg-11952	105	24	higher	high	ADJ
fueconorg-11952	105	25	than	than	ADP
fueconorg-11952	105	26	the	the	DET
fueconorg-11952	105	27	carrying	carrying	NOUN
fueconorg-11952	105	28	amount	amount	NOUN
fueconorg-11952	105	29	of	of	ADP
fueconorg-11952	105	30	the	the	DET
fueconorg-11952	105	31	interest	interest	NOUN
fueconorg-11952	105	32	in	in	ADP
fueconorg-11952	105	33	associate	associate	NOUN
fueconorg-11952	105	34	”	"	PUNCT
fueconorg-11952	105	35	.	.	PUNCT
fueconorg-11952	106	1	krimpman	krimpman	NOUN
fueconorg-11952	106	2	(	(	PUNCT
fueconorg-11952	106	3	2015	2015	NUM
fueconorg-11952	106	4	)	)	PUNCT
fueconorg-11952	106	5	sugests	sugest	NOUN
fueconorg-11952	106	6	the	the	DET
fueconorg-11952	106	7	following	follow	VERB
fueconorg-11952	106	8	solutions	solution	NOUN
fueconorg-11952	106	9	that	that	PRON
fueconorg-11952	106	10	can	can	AUX
fueconorg-11952	106	11	be	be	AUX
fueconorg-11952	106	12	applied	apply	VERB
fueconorg-11952	106	13	in	in	ADP
fueconorg-11952	106	14	practice	practice	NOUN
fueconorg-11952	106	15	in	in	ADP
fueconorg-11952	106	16	that	that	DET
fueconorg-11952	106	17	case	case	NOUN
fueconorg-11952	106	18	:	:	PUNCT
fueconorg-11952	106	19	▪	▪	X
fueconorg-11952	106	20	no	no	DET
fueconorg-11952	106	21	elimination	elimination	NOUN
fueconorg-11952	106	22	of	of	ADP
fueconorg-11952	106	23	internal	internal	ADJ
fueconorg-11952	106	24	profit	profit	NOUN
fueconorg-11952	106	25	▪	▪	ADJ
fueconorg-11952	106	26	internal	internal	ADJ
fueconorg-11952	106	27	profit	profit	NOUN
fueconorg-11952	106	28	should	should	AUX
fueconorg-11952	106	29	be	be	AUX
fueconorg-11952	106	30	deffered	deffere	VERB
fueconorg-11952	106	31	as	as	ADP
fueconorg-11952	106	32	a	a	DET
fueconorg-11952	106	33	separate	separate	ADJ
fueconorg-11952	106	34	component	component	NOUN
fueconorg-11952	106	35	of	of	ADP
fueconorg-11952	106	36	equity	equity	NOUN
fueconorg-11952	106	37	or	or	CCONJ
fueconorg-11952	106	38	income	income	NOUN
fueconorg-11952	106	39	▪	▪	NOUN
fueconorg-11952	106	40	loss	loss	NOUN
fueconorg-11952	106	41	recording	recording	NOUN
fueconorg-11952	106	42	during	during	ADP
fueconorg-11952	106	43	the	the	DET
fueconorg-11952	106	44	elimination	elimination	NOUN
fueconorg-11952	106	45	of	of	ADP
fueconorg-11952	106	46	internal	internal	ADJ
fueconorg-11952	106	47	profit.3	profit.3	PROPN
fueconorg-11952	106	48	another	another	DET
fueconorg-11952	106	49	problem	problem	NOUN
fueconorg-11952	106	50	in	in	ADP
fueconorg-11952	106	51	this	this	DET
fueconorg-11952	106	52	field	field	NOUN
fueconorg-11952	106	53	is	be	AUX
fueconorg-11952	106	54	inconsistency	inconsistency	NOUN
fueconorg-11952	106	55	between	between	ADP
fueconorg-11952	106	56	ifrs	ifrs	PROPN
fueconorg-11952	106	57	10	10	NUM
fueconorg-11952	106	58	and	and	CCONJ
fueconorg-11952	106	59	ias	ias	PROPN
fueconorg-11952	106	60	28	28	NUM
fueconorg-11952	106	61	regarding	regard	VERB
fueconorg-11952	106	62	the	the	DET
fueconorg-11952	106	63	treatment	treatment	NOUN
fueconorg-11952	106	64	of	of	ADP
fueconorg-11952	106	65	intercompany	intercompany	NOUN
fueconorg-11952	106	66	profit	profit	NOUN
fueconorg-11952	106	67	transactions	transaction	NOUN
fueconorg-11952	106	68	.	.	PUNCT
fueconorg-11952	107	1	namely	namely	ADV
fueconorg-11952	107	2	,	,	PUNCT
fueconorg-11952	107	3	ias	ias	PROPN
fueconorg-11952	107	4	28	28	NUM
fueconorg-11952	107	5	refers	refer	VERB
fueconorg-11952	107	6	to	to	ADP
fueconorg-11952	107	7	ifrs	ifrs	PROPN
fueconorg-11952	107	8	10	10	NUM
fueconorg-11952	107	9	emphasizing	emphasize	VERB
fueconorg-11952	107	10	that	that	SCONJ
fueconorg-11952	107	11	"	"	PUNCT
fueconorg-11952	107	12	many	many	ADJ
fueconorg-11952	107	13	of	of	ADP
fueconorg-11952	107	14	procedures	procedure	NOUN
fueconorg-11952	107	15	that	that	PRON
fueconorg-11952	107	16	are	be	AUX
fueconorg-11952	107	17	appropriate	appropriate	ADJ
fueconorg-11952	107	18	for	for	ADP
fueconorg-11952	107	19	equity	equity	NOUN
fueconorg-11952	107	20	method	method	NOUN
fueconorg-11952	107	21	are	be	AUX
fueconorg-11952	107	22	similar	similar	ADJ
fueconorg-11952	107	23	to	to	ADP
fueconorg-11952	107	24	the	the	DET
fueconorg-11952	107	25	consolidation	consolidation	NOUN
fueconorg-11952	107	26	procedures	procedure	NOUN
fueconorg-11952	107	27	described	describe	VERB
fueconorg-11952	107	28	in	in	ADP
fueconorg-11952	107	29	ifrs	ifrs	PROPN
fueconorg-11952	107	30	10	10	NUM
fueconorg-11952	107	31	”	"	PUNCT
fueconorg-11952	107	32	(	(	PUNCT
fueconorg-11952	107	33	ias	ias	PROPN
fueconorg-11952	107	34	28.26	28.26	NUM
fueconorg-11952	107	35	)	)	PUNCT
fueconorg-11952	107	36	.	.	PUNCT
fueconorg-11952	108	1	in	in	ADP
fueconorg-11952	108	2	this	this	DET
fueconorg-11952	108	3	regard	regard	NOUN
fueconorg-11952	108	4	,	,	PUNCT
fueconorg-11952	108	5	ifrs	ifrs	NOUN
fueconorg-11952	108	6	10	10	NUM
fueconorg-11952	108	7	sets	set	VERB
fueconorg-11952	108	8	out	out	ADP
fueconorg-11952	108	9	three	three	NUM
fueconorg-11952	108	10	requirements	requirement	NOUN
fueconorg-11952	108	11	regarding	regard	VERB
fueconorg-11952	108	12	key	key	ADJ
fueconorg-11952	108	13	consolidation	consolidation	NOUN
fueconorg-11952	108	14	procedures	procedure	NOUN
fueconorg-11952	108	15	:	:	PUNCT
fueconorg-11952	108	16	“	"	PUNCT
fueconorg-11952	108	17	a	a	X
fueconorg-11952	108	18	)	)	PUNCT
fueconorg-11952	108	19	line	line	NOUN
fueconorg-11952	108	20	-	-	PUNCT
fueconorg-11952	108	21	by	by	ADP
fueconorg-11952	108	22	-	-	PUNCT
fueconorg-11952	108	23	line	line	NOUN
fueconorg-11952	108	24	consolidation	consolidation	NOUN
fueconorg-11952	108	25	,	,	PUNCT
fueconorg-11952	108	26	b	b	X
fueconorg-11952	108	27	)	)	PUNCT
fueconorg-11952	108	28	elimination	elimination	NOUN
fueconorg-11952	108	29	of	of	ADP
fueconorg-11952	108	30	the	the	DET
fueconorg-11952	108	31	cost	cost	NOUN
fueconorg-11952	108	32	of	of	ADP
fueconorg-11952	108	33	the	the	DET
fueconorg-11952	108	34	investment	investment	NOUN
fueconorg-11952	108	35	and	and	CCONJ
fueconorg-11952	108	36	c	c	NOUN
fueconorg-11952	108	37	)	)	PUNCT
fueconorg-11952	108	38	elimination	elimination	NOUN
fueconorg-11952	108	39	of	of	ADP
fueconorg-11952	108	40	intragroup	intragroup	NOUN
fueconorg-11952	108	41	transactions	transaction	NOUN
fueconorg-11952	108	42	in	in	ADP
fueconorg-11952	108	43	full	full	ADJ
fueconorg-11952	108	44	”	"	PUNCT
fueconorg-11952	108	45	(	(	PUNCT
fueconorg-11952	108	46	ifrs	ifrs	PROPN
fueconorg-11952	108	47	10	10	NUM
fueconorg-11952	108	48	.	.	PUNCT
fueconorg-11952	108	49	b86	b86	NUM
fueconorg-11952	108	50	)	)	PUNCT
fueconorg-11952	108	51	.	.	PUNCT
fueconorg-11952	109	1	it	it	PRON
fueconorg-11952	109	2	is	be	AUX
fueconorg-11952	109	3	obvious	obvious	ADJ
fueconorg-11952	109	4	that	that	SCONJ
fueconorg-11952	109	5	ifrs	ifrs	PROPN
fueconorg-11952	109	6	10	10	NUM
fueconorg-11952	109	7	provides	provide	VERB
fueconorg-11952	109	8	very	very	ADV
fueconorg-11952	109	9	short	short	ADJ
fueconorg-11952	109	10	and	and	CCONJ
fueconorg-11952	109	11	vague	vague	ADJ
fueconorg-11952	109	12	guidelines	guideline	NOUN
fueconorg-11952	109	13	for	for	ADP
fueconorg-11952	109	14	the	the	DET
fueconorg-11952	109	15	application	application	NOUN
fueconorg-11952	109	16	of	of	ADP
fueconorg-11952	109	17	equity	equity	NOUN
fueconorg-11952	109	18	method	method	NOUN
fueconorg-11952	109	19	requiring	require	VERB
fueconorg-11952	109	20	the	the	DET
fueconorg-11952	109	21	elimination	elimination	NOUN
fueconorg-11952	109	22	of	of	ADP
fueconorg-11952	109	23	intragroup	intragroup	NOUN
fueconorg-11952	109	24	transactions	transaction	NOUN
fueconorg-11952	109	25	in	in	ADP
fueconorg-11952	109	26	full	full	ADJ
fueconorg-11952	109	27	,	,	PUNCT
fueconorg-11952	109	28	because	because	SCONJ
fueconorg-11952	109	29	there	there	PRON
fueconorg-11952	109	30	is	be	VERB
fueconorg-11952	109	31	only	only	ADV
fueconorg-11952	109	32	one	one	NUM
fueconorg-11952	109	33	general	general	ADJ
fueconorg-11952	109	34	request	request	NOUN
fueconorg-11952	109	35	.	.	PUNCT
fueconorg-11952	110	1	three	three	NUM
fueconorg-11952	110	2	problems	problem	NOUN
fueconorg-11952	110	3	arise	arise	VERB
fueconorg-11952	110	4	from	from	ADP
fueconorg-11952	110	5	this	this	DET
fueconorg-11952	110	6	requirement	requirement	NOUN
fueconorg-11952	110	7	(	(	PUNCT
fueconorg-11952	110	8	c	c	NOUN
fueconorg-11952	110	9	)	)	PUNCT
fueconorg-11952	110	10	of	of	ADP
fueconorg-11952	110	11	ifrs	ifrs	PROPN
fueconorg-11952	110	12	10	10	NUM
fueconorg-11952	110	13	in	in	ADP
fueconorg-11952	110	14	the	the	DET
fueconorg-11952	110	15	field	field	NOUN
fueconorg-11952	110	16	of	of	ADP
fueconorg-11952	110	17	applying	apply	VERB
fueconorg-11952	110	18	the	the	DET
fueconorg-11952	110	19	equity	equity	NOUN
fueconorg-11952	110	20	method	method	NOUN
fueconorg-11952	110	21	(	(	PUNCT
fueconorg-11952	110	22	bradbury	bradbury	NOUN
fueconorg-11952	110	23	,	,	PUNCT
fueconorg-11952	110	24	2018	2018	NUM
fueconorg-11952	110	25	)	)	PUNCT
fueconorg-11952	110	26	.	.	PUNCT
fueconorg-11952	111	1	the	the	DET
fueconorg-11952	111	2	first	first	ADJ
fueconorg-11952	111	3	problem	problem	NOUN
fueconorg-11952	111	4	relates	relate	VERB
fueconorg-11952	111	5	to	to	ADP
fueconorg-11952	111	6	the	the	DET
fueconorg-11952	111	7	fact	fact	NOUN
fueconorg-11952	111	8	that	that	SCONJ
fueconorg-11952	111	9	ifrs	ifrs	PROPN
fueconorg-11952	111	10	10	10	NUM
fueconorg-11952	111	11	considers	consider	VERB
fueconorg-11952	111	12	that	that	SCONJ
fueconorg-11952	111	13	the	the	DET
fueconorg-11952	111	14	group	group	NOUN
fueconorg-11952	111	15	consists	consist	VERB
fueconorg-11952	111	16	of	of	ADP
fueconorg-11952	111	17	parent	parent	NOUN
fueconorg-11952	111	18	and	and	CCONJ
fueconorg-11952	111	19	subsidiary	subsidiary	NOUN
fueconorg-11952	111	20	companies	company	NOUN
fueconorg-11952	111	21	,	,	PUNCT
fueconorg-11952	111	22	so	so	ADV
fueconorg-11952	111	23	associates	associate	NOUN
fueconorg-11952	111	24	and	and	CCONJ
fueconorg-11952	111	25	joint	joint	ADJ
fueconorg-11952	111	26	ventures	venture	NOUN
fueconorg-11952	111	27	are	be	AUX
fueconorg-11952	111	28	not	not	PART
fueconorg-11952	111	29	part	part	NOUN
fueconorg-11952	111	30	of	of	ADP
fueconorg-11952	111	31	group	group	NOUN
fueconorg-11952	111	32	.	.	PUNCT
fueconorg-11952	112	1	viewed	view	VERB
fueconorg-11952	112	2	from	from	ADP
fueconorg-11952	112	3	that	that	DET
fueconorg-11952	112	4	angle	angle	NOUN
fueconorg-11952	112	5	,	,	PUNCT
fueconorg-11952	112	6	there	there	PRON
fueconorg-11952	112	7	are	be	VERB
fueconorg-11952	112	8	no	no	DET
fueconorg-11952	112	9	intragroup	intragroup	NOUN
fueconorg-11952	112	10	transactions	transaction	NOUN
fueconorg-11952	112	11	between	between	ADP
fueconorg-11952	112	12	investors	investor	NOUN
fueconorg-11952	112	13	and	and	CCONJ
fueconorg-11952	112	14	associates	associate	NOUN
fueconorg-11952	112	15	,	,	PUNCT
fueconorg-11952	112	16	so	so	CCONJ
fueconorg-11952	112	17	the	the	DET
fueconorg-11952	112	18	question	question	NOUN
fueconorg-11952	112	19	arises	arise	VERB
fueconorg-11952	112	20	whether	whether	SCONJ
fueconorg-11952	112	21	internal	internal	ADJ
fueconorg-11952	112	22	results	result	NOUN
fueconorg-11952	112	23	should	should	AUX
fueconorg-11952	112	24	be	be	AUX
fueconorg-11952	112	25	eliminated	eliminate	VERB
fueconorg-11952	112	26	.	.	PUNCT
fueconorg-11952	113	1	the	the	DET
fueconorg-11952	113	2	second	second	ADJ
fueconorg-11952	113	3	problem	problem	NOUN
fueconorg-11952	113	4	relates	relate	VERB
fueconorg-11952	113	5	to	to	ADP
fueconorg-11952	113	6	the	the	DET
fueconorg-11952	113	7	dilemma	dilemma	NOUN
fueconorg-11952	113	8	of	of	ADP
fueconorg-11952	113	9	whether	whether	SCONJ
fueconorg-11952	113	10	the	the	DET
fueconorg-11952	113	11	significant	significant	ADJ
fueconorg-11952	113	12	influence	influence	NOUN
fueconorg-11952	113	13	of	of	ADP
fueconorg-11952	113	14	investors	investor	NOUN
fueconorg-11952	113	15	generally	generally	ADV
fueconorg-11952	113	16	imposes	impose	VERB
fueconorg-11952	113	17	the	the	DET
fueconorg-11952	113	18	need	need	NOUN
fueconorg-11952	113	19	to	to	PART
fueconorg-11952	113	20	eliminate	eliminate	VERB
fueconorg-11952	113	21	internal	internal	ADJ
fueconorg-11952	113	22	results	result	NOUN
fueconorg-11952	113	23	.	.	PUNCT
fueconorg-11952	114	1	in	in	ADP
fueconorg-11952	114	2	that	that	DET
fueconorg-11952	114	3	sense	sense	NOUN
fueconorg-11952	114	4	,	,	PUNCT
fueconorg-11952	114	5	the	the	DET
fueconorg-11952	114	6	investor	investor	NOUN
fueconorg-11952	114	7	has	have	VERB
fueconorg-11952	114	8	significant	significant	ADJ
fueconorg-11952	114	9	influence	influence	NOUN
fueconorg-11952	114	10	,	,	PUNCT
fueconorg-11952	114	11	but	but	CCONJ
fueconorg-11952	114	12	not	not	PART
fueconorg-11952	114	13	control	control	NOUN
fueconorg-11952	114	14	,	,	PUNCT
fueconorg-11952	114	15	so	so	CCONJ
fueconorg-11952	114	16	the	the	DET
fueconorg-11952	114	17	question	question	NOUN
fueconorg-11952	114	18	is	be	AUX
fueconorg-11952	114	19	whether	whether	SCONJ
fueconorg-11952	114	20	he	he	PRON
fueconorg-11952	114	21	has	have	VERB
fueconorg-11952	114	22	information	information	NOUN
fueconorg-11952	114	23	at	at	ADV
fueconorg-11952	114	24	all	all	ADV
fueconorg-11952	114	25	for	for	ADP
fueconorg-11952	114	26	the	the	DET
fueconorg-11952	114	27	purposes	purpose	NOUN
fueconorg-11952	114	28	of	of	ADP
fueconorg-11952	114	29	eliminating	eliminate	VERB
fueconorg-11952	114	30	internal	internal	ADJ
fueconorg-11952	114	31	results	result	NOUN
fueconorg-11952	114	32	.	.	PUNCT
fueconorg-11952	115	1	there	there	PRON
fueconorg-11952	115	2	are	be	VERB
fueconorg-11952	115	3	several	several	ADJ
fueconorg-11952	115	4	practical	practical	ADJ
fueconorg-11952	115	5	questions	question	NOUN
fueconorg-11952	115	6	that	that	PRON
fueconorg-11952	115	7	arise	arise	VERB
fueconorg-11952	115	8	related	relate	VERB
fueconorg-11952	115	9	to	to	ADP
fueconorg-11952	115	10	this	this	DET
fueconorg-11952	115	11	problem	problem	NOUN
fueconorg-11952	115	12	.	.	PUNCT
fueconorg-11952	116	1	first	first	ADV
fueconorg-11952	116	2	,	,	PUNCT
fueconorg-11952	116	3	what	what	PRON
fueconorg-11952	116	4	about	about	ADP
fueconorg-11952	116	5	normal	normal	ADJ
fueconorg-11952	116	6	transactions	transaction	NOUN
fueconorg-11952	116	7	that	that	PRON
fueconorg-11952	116	8	take	take	VERB
fueconorg-11952	116	9	place	place	NOUN
fueconorg-11952	116	10	under	under	ADP
fueconorg-11952	116	11	market	market	NOUN
fueconorg-11952	116	12	conditions	condition	NOUN
fueconorg-11952	116	13	and	and	CCONJ
fueconorg-11952	116	14	at	at	ADP
fueconorg-11952	116	15	fair	fair	ADJ
fueconorg-11952	116	16	value	value	NOUN
fueconorg-11952	116	17	?	?	PUNCT
fueconorg-11952	117	1	although	although	SCONJ
fueconorg-11952	117	2	we	we	PRON
fueconorg-11952	117	3	are	be	AUX
fueconorg-11952	117	4	talking	talk	VERB
fueconorg-11952	117	5	about	about	ADP
fueconorg-11952	117	6	transactions	transaction	NOUN
fueconorg-11952	117	7	between	between	ADP
fueconorg-11952	117	8	related	related	ADJ
fueconorg-11952	117	9	parties	party	NOUN
fueconorg-11952	117	10	,	,	PUNCT
fueconorg-11952	117	11	the	the	DET
fueconorg-11952	117	12	question	question	NOUN
fueconorg-11952	117	13	here	here	ADV
fueconorg-11952	117	14	is	be	AUX
fueconorg-11952	117	15	:	:	PUNCT
fueconorg-11952	117	16	is	be	AUX
fueconorg-11952	117	17	any	any	DET
fueconorg-11952	117	18	internal	internal	ADJ
fueconorg-11952	117	19	profit	profit	NOUN
fueconorg-11952	117	20	unrealized	unrealize	VERB
fueconorg-11952	117	21	?	?	PUNCT
fueconorg-11952	118	1	on	on	ADP
fueconorg-11952	118	2	the	the	DET
fueconorg-11952	118	3	other	other	ADJ
fueconorg-11952	118	4	hand	hand	NOUN
fueconorg-11952	118	5	,	,	PUNCT
fueconorg-11952	118	6	if	if	SCONJ
fueconorg-11952	118	7	the	the	DET
fueconorg-11952	118	8	transaction	transaction	NOUN
fueconorg-11952	118	9	was	be	AUX
fueconorg-11952	118	10	not	not	PART
fueconorg-11952	118	11	carried	carry	VERB
fueconorg-11952	118	12	out	out	ADP
fueconorg-11952	118	13	under	under	ADP
fueconorg-11952	118	14	normal	normal	ADJ
fueconorg-11952	118	15	market	market	NOUN
fueconorg-11952	118	16	circumstances	circumstance	NOUN
fueconorg-11952	118	17	(	(	PUNCT
fueconorg-11952	118	18	out	out	ADP
fueconorg-11952	118	19	of	of	ADP
fueconorg-11952	118	20	arm	arm	NOUN
fueconorg-11952	118	21	's	's	PART
fueconorg-11952	118	22	reach	reach	NOUN
fueconorg-11952	118	23	)	)	PUNCT
fueconorg-11952	118	24	,	,	PUNCT
fueconorg-11952	118	25	there	there	PRON
fueconorg-11952	118	26	are	be	VERB
fueconorg-11952	118	27	opinions	opinion	NOUN
fueconorg-11952	118	28	that	that	PRON
fueconorg-11952	118	29	the	the	DET
fueconorg-11952	118	30	investor	investor	NOUN
fueconorg-11952	118	31	should	should	AUX
fueconorg-11952	118	32	3	3	NUM
fueconorg-11952	118	33	in	in	ADP
fueconorg-11952	118	34	this	this	DET
fueconorg-11952	118	35	case	case	NOUN
fueconorg-11952	118	36	,	,	PUNCT
fueconorg-11952	118	37	the	the	DET
fueconorg-11952	118	38	carrying	carrying	NOUN
fueconorg-11952	118	39	amount	amount	NOUN
fueconorg-11952	118	40	of	of	ADP
fueconorg-11952	118	41	investment	investment	NOUN
fueconorg-11952	118	42	is	be	AUX
fueconorg-11952	118	43	reduced	reduce	VERB
fueconorg-11952	118	44	to	to	ADP
fueconorg-11952	118	45	zero	zero	NUM
fueconorg-11952	118	46	,	,	PUNCT
fueconorg-11952	118	47	while	while	SCONJ
fueconorg-11952	118	48	internal	internal	ADJ
fueconorg-11952	118	49	profit	profit	NOUN
fueconorg-11952	118	50	above	above	ADP
fueconorg-11952	118	51	the	the	DET
fueconorg-11952	118	52	value	value	NOUN
fueconorg-11952	118	53	of	of	ADP
fueconorg-11952	118	54	the	the	DET
fueconorg-11952	118	55	investment	investment	NOUN
fueconorg-11952	118	56	should	should	AUX
fueconorg-11952	118	57	be	be	AUX
fueconorg-11952	118	58	recognized	recognize	VERB
fueconorg-11952	118	59	as	as	ADP
fueconorg-11952	118	60	a	a	DET
fueconorg-11952	118	61	liability	liability	NOUN
fueconorg-11952	118	62	.	.	PUNCT
fueconorg-11952	119	1	this	this	PRON
fueconorg-11952	119	2	is	be	AUX
fueconorg-11952	119	3	in	in	ADP
fueconorg-11952	119	4	line	line	NOUN
fueconorg-11952	119	5	with	with	ADP
fueconorg-11952	119	6	the	the	DET
fueconorg-11952	119	7	requirement	requirement	NOUN
fueconorg-11952	119	8	of	of	ADP
fueconorg-11952	119	9	loss	loss	NOUN
fueconorg-11952	119	10	accounting	accounting	NOUN
fueconorg-11952	119	11	according	accord	VERB
fueconorg-11952	119	12	to	to	ADP
fueconorg-11952	119	13	ias	ias	PROPN
fueconorg-11952	119	14	28.39	28.39	NUM
fueconorg-11952	119	15	and	and	CCONJ
fueconorg-11952	119	16	this	this	DET
fueconorg-11952	119	17	solution	solution	NOUN
fueconorg-11952	119	18	should	should	AUX
fueconorg-11952	119	19	be	be	AUX
fueconorg-11952	119	20	preferred	prefer	VERB
fueconorg-11952	119	21	.	.	PUNCT
fueconorg-11952	120	1	at	at	ADP
fueconorg-11952	120	2	the	the	DET
fueconorg-11952	120	3	moment	moment	NOUN
fueconorg-11952	120	4	when	when	SCONJ
fueconorg-11952	120	5	internal	internal	ADJ
fueconorg-11952	120	6	inventory	inventory	NOUN
fueconorg-11952	120	7	is	be	AUX
fueconorg-11952	120	8	sold	sell	VERB
fueconorg-11952	120	9	,	,	PUNCT
fueconorg-11952	120	10	a	a	DET
fueconorg-11952	120	11	reversal	reversal	NOUN
fueconorg-11952	120	12	procedure	procedure	NOUN
fueconorg-11952	120	13	will	will	AUX
fueconorg-11952	120	14	be	be	AUX
fueconorg-11952	120	15	implemented	implement	VERB
fueconorg-11952	120	16	.	.	PUNCT
fueconorg-11952	121	1	228	228	NUM
fueconorg-11952	121	2	v.	v.	ADP
fueconorg-11952	121	3	sekerez	sekerez	PROPN
fueconorg-11952	121	4	,	,	PUNCT
fueconorg-11952	121	5	d.	d.	PROPN
fueconorg-11952	121	6	spasić	spasić	PROPN
fueconorg-11952	121	7	eliminate	eliminate	VERB
fueconorg-11952	121	8	the	the	DET
fueconorg-11952	121	9	entire	entire	ADJ
fueconorg-11952	121	10	amount	amount	NOUN
fueconorg-11952	121	11	of	of	ADP
fueconorg-11952	121	12	unrealized	unrealized	ADJ
fueconorg-11952	121	13	profit	profit	NOUN
fueconorg-11952	121	14	,	,	PUNCT
fueconorg-11952	121	15	and	and	CCONJ
fueconorg-11952	121	16	not	not	PART
fueconorg-11952	121	17	just	just	ADV
fueconorg-11952	121	18	the	the	DET
fueconorg-11952	121	19	part	part	NOUN
fueconorg-11952	121	20	proportional	proportional	ADJ
fueconorg-11952	121	21	to	to	ADP
fueconorg-11952	121	22	his	his	PRON
fueconorg-11952	121	23	interest	interest	NOUN
fueconorg-11952	121	24	in	in	ADP
fueconorg-11952	121	25	associate	associate	ADJ
fueconorg-11952	121	26	or	or	CCONJ
fueconorg-11952	121	27	joint	joint	ADJ
fueconorg-11952	121	28	venture	venture	NOUN
fueconorg-11952	121	29	(	(	PUNCT
fueconorg-11952	121	30	kpmg	kpmg	PROPN
fueconorg-11952	121	31	,	,	PUNCT
fueconorg-11952	121	32	2019	2019	NUM
fueconorg-11952	121	33	)	)	PUNCT
fueconorg-11952	121	34	.	.	PUNCT
fueconorg-11952	122	1	in	in	ADP
fueconorg-11952	122	2	this	this	DET
fueconorg-11952	122	3	regard	regard	NOUN
fueconorg-11952	122	4	,	,	PUNCT
fueconorg-11952	122	5	the	the	DET
fueconorg-11952	122	6	third	third	ADJ
fueconorg-11952	122	7	problem	problem	NOUN
fueconorg-11952	122	8	consists	consist	VERB
fueconorg-11952	122	9	of	of	ADP
fueconorg-11952	122	10	the	the	DET
fueconorg-11952	122	11	fact	fact	NOUN
fueconorg-11952	122	12	that	that	SCONJ
fueconorg-11952	122	13	the	the	DET
fueconorg-11952	122	14	requirement	requirement	NOUN
fueconorg-11952	122	15	of	of	ADP
fueconorg-11952	122	16	ifrs	ifrs	PROPN
fueconorg-11952	122	17	10	10	NUM
fueconorg-11952	122	18	for	for	ADP
fueconorg-11952	122	19	the	the	DET
fueconorg-11952	122	20	complete	complete	ADJ
fueconorg-11952	122	21	elimination	elimination	NOUN
fueconorg-11952	122	22	of	of	ADP
fueconorg-11952	122	23	intercompany	intercompany	NOUN
fueconorg-11952	122	24	transactions	transaction	NOUN
fueconorg-11952	122	25	is	be	AUX
fueconorg-11952	122	26	contrary	contrary	ADJ
fueconorg-11952	122	27	to	to	ADP
fueconorg-11952	122	28	the	the	DET
fueconorg-11952	122	29	application	application	NOUN
fueconorg-11952	122	30	of	of	ADP
fueconorg-11952	122	31	the	the	DET
fueconorg-11952	122	32	equity	equity	NOUN
fueconorg-11952	122	33	method	method	NOUN
fueconorg-11952	122	34	.	.	PUNCT
fueconorg-11952	123	1	if	if	SCONJ
fueconorg-11952	123	2	the	the	DET
fueconorg-11952	123	3	investor	investor	NOUN
fueconorg-11952	123	4	owns	own	VERB
fueconorg-11952	123	5	inventory	inventory	NOUN
fueconorg-11952	123	6	purchased	purchase	VERB
fueconorg-11952	123	7	from	from	ADP
fueconorg-11952	123	8	an	an	DET
fueconorg-11952	123	9	associate	associate	NOUN
fueconorg-11952	123	10	,	,	PUNCT
fueconorg-11952	123	11	those	those	DET
fueconorg-11952	123	12	inventories	inventory	NOUN
fueconorg-11952	123	13	contain	contain	VERB
fueconorg-11952	123	14	100	100	NUM
fueconorg-11952	123	15	%	%	NOUN
fueconorg-11952	123	16	of	of	ADP
fueconorg-11952	123	17	the	the	DET
fueconorg-11952	123	18	internal	internal	ADJ
fueconorg-11952	123	19	profit	profit	NOUN
fueconorg-11952	123	20	from	from	ADP
fueconorg-11952	123	21	transaction	transaction	NOUN
fueconorg-11952	123	22	,	,	PUNCT
fueconorg-11952	123	23	but	but	CCONJ
fueconorg-11952	123	24	the	the	DET
fueconorg-11952	123	25	investor	investor	NOUN
fueconorg-11952	123	26	participates	participate	VERB
fueconorg-11952	123	27	in	in	ADP
fueconorg-11952	123	28	the	the	DET
fueconorg-11952	123	29	associate	associate	NOUN
fueconorg-11952	123	30	’s	’s	PART
fueconorg-11952	123	31	profit	profit	NOUN
fueconorg-11952	123	32	only	only	ADV
fueconorg-11952	123	33	in	in	ADP
fueconorg-11952	123	34	proportion	proportion	NOUN
fueconorg-11952	123	35	to	to	ADP
fueconorg-11952	123	36	its	its	PRON
fueconorg-11952	123	37	capital	capital	NOUN
fueconorg-11952	123	38	investment	investment	NOUN
fueconorg-11952	123	39	.	.	PUNCT
fueconorg-11952	124	1	therefore	therefore	ADV
fueconorg-11952	124	2	,	,	PUNCT
fueconorg-11952	124	3	it	it	PRON
fueconorg-11952	124	4	is	be	AUX
fueconorg-11952	124	5	not	not	PART
fueconorg-11952	124	6	obvious	obvious	ADJ
fueconorg-11952	124	7	from	from	ADP
fueconorg-11952	124	8	the	the	DET
fueconorg-11952	124	9	requirements	requirement	NOUN
fueconorg-11952	124	10	of	of	ADP
fueconorg-11952	124	11	ifrs	ifrs	PROPN
fueconorg-11952	124	12	10	10	NUM
fueconorg-11952	124	13	what	what	PRON
fueconorg-11952	124	14	"	"	PUNCT
fueconorg-11952	124	15	elimination	elimination	NOUN
fueconorg-11952	124	16	in	in	ADP
fueconorg-11952	124	17	full	full	ADJ
fueconorg-11952	124	18	"	"	PUNCT
fueconorg-11952	124	19	means	mean	NOUN
fueconorg-11952	124	20	in	in	ADP
fueconorg-11952	124	21	the	the	DET
fueconorg-11952	124	22	context	context	NOUN
fueconorg-11952	124	23	of	of	ADP
fueconorg-11952	124	24	applying	apply	VERB
fueconorg-11952	124	25	the	the	DET
fueconorg-11952	124	26	equity	equity	NOUN
fueconorg-11952	124	27	method	method	NOUN
fueconorg-11952	124	28	,	,	PUNCT
fueconorg-11952	124	29	i.e.	i.e.	X
fueconorg-11952	124	30	whether	whether	SCONJ
fueconorg-11952	124	31	100	100	NUM
fueconorg-11952	124	32	%	%	NOUN
fueconorg-11952	124	33	of	of	ADP
fueconorg-11952	124	34	the	the	DET
fueconorg-11952	124	35	unrealized	unrealized	ADJ
fueconorg-11952	124	36	profit	profit	NOUN
fueconorg-11952	124	37	should	should	AUX
fueconorg-11952	124	38	be	be	AUX
fueconorg-11952	124	39	eliminated	eliminate	VERB
fueconorg-11952	124	40	or	or	CCONJ
fueconorg-11952	124	41	only	only	ADV
fueconorg-11952	124	42	investor	investor	NOUN
fueconorg-11952	124	43	’s	’s	PART
fueconorg-11952	124	44	proportion	proportion	NOUN
fueconorg-11952	124	45	of	of	ADP
fueconorg-11952	124	46	that	that	DET
fueconorg-11952	124	47	profit	profit	NOUN
fueconorg-11952	124	48	.	.	PUNCT
fueconorg-11952	125	1	from	from	ADP
fueconorg-11952	125	2	the	the	DET
fueconorg-11952	125	3	above	above	NOUN
fueconorg-11952	125	4	,	,	PUNCT
fueconorg-11952	125	5	it	it	PRON
fueconorg-11952	125	6	can	can	AUX
fueconorg-11952	125	7	be	be	AUX
fueconorg-11952	125	8	concluded	conclude	VERB
fueconorg-11952	125	9	that	that	SCONJ
fueconorg-11952	125	10	the	the	DET
fueconorg-11952	125	11	ifrs	ifrs	PROPN
fueconorg-11952	125	12	10	10	NUM
fueconorg-11952	125	13	guidelines	guideline	NOUN
fueconorg-11952	125	14	do	do	AUX
fueconorg-11952	125	15	not	not	PART
fueconorg-11952	125	16	offer	offer	VERB
fueconorg-11952	125	17	assistance	assistance	NOUN
fueconorg-11952	125	18	in	in	ADP
fueconorg-11952	125	19	the	the	DET
fueconorg-11952	125	20	application	application	NOUN
fueconorg-11952	125	21	of	of	ADP
fueconorg-11952	125	22	the	the	DET
fueconorg-11952	125	23	equity	equity	NOUN
fueconorg-11952	125	24	method	method	NOUN
fueconorg-11952	125	25	and	and	CCONJ
fueconorg-11952	125	26	even	even	ADV
fueconorg-11952	125	27	contradict	contradict	VERB
fueconorg-11952	125	28	it	it	PRON
fueconorg-11952	125	29	.	.	PUNCT
fueconorg-11952	126	1	in	in	ADP
fueconorg-11952	126	2	addition	addition	NOUN
fueconorg-11952	126	3	,	,	PUNCT
fueconorg-11952	126	4	ifrs	ifrs	NOUN
fueconorg-11952	126	5	10	10	NUM
fueconorg-11952	126	6	does	do	AUX
fueconorg-11952	126	7	not	not	PART
fueconorg-11952	126	8	specify	specify	VERB
fueconorg-11952	126	9	who	who	PRON
fueconorg-11952	126	10	should	should	AUX
fueconorg-11952	126	11	perform	perform	VERB
fueconorg-11952	126	12	the	the	DET
fueconorg-11952	126	13	elimination	elimination	NOUN
fueconorg-11952	126	14	of	of	ADP
fueconorg-11952	126	15	the	the	DET
fueconorg-11952	126	16	internal	internal	ADJ
fueconorg-11952	126	17	result	result	NOUN
fueconorg-11952	126	18	,	,	PUNCT
fueconorg-11952	126	19	the	the	DET
fueconorg-11952	126	20	investor	investor	NOUN
fueconorg-11952	126	21	or	or	CCONJ
fueconorg-11952	126	22	the	the	DET
fueconorg-11952	126	23	investee	investee	NOUN
fueconorg-11952	126	24	.	.	PUNCT
fueconorg-11952	127	1	on	on	ADP
fueconorg-11952	127	2	the	the	DET
fueconorg-11952	127	3	other	other	ADJ
fueconorg-11952	127	4	hand	hand	NOUN
fueconorg-11952	127	5	,	,	PUNCT
fueconorg-11952	127	6	ias	ias	PROPN
fueconorg-11952	127	7	28	28	NUM
fueconorg-11952	127	8	provides	provide	VERB
fueconorg-11952	127	9	the	the	DET
fueconorg-11952	127	10	following	following	ADJ
fueconorg-11952	127	11	guideline	guideline	NOUN
fueconorg-11952	127	12	for	for	ADP
fueconorg-11952	127	13	eliminating	eliminate	VERB
fueconorg-11952	127	14	internal	internal	ADJ
fueconorg-11952	127	15	results	result	NOUN
fueconorg-11952	127	16	in	in	ADP
fueconorg-11952	127	17	transactions	transaction	NOUN
fueconorg-11952	127	18	between	between	ADP
fueconorg-11952	127	19	an	an	DET
fueconorg-11952	127	20	investor	investor	NOUN
fueconorg-11952	127	21	and	and	CCONJ
fueconorg-11952	127	22	an	an	DET
fueconorg-11952	127	23	associate	associate	ADJ
fueconorg-11952	127	24	or	or	CCONJ
fueconorg-11952	127	25	joint	joint	ADJ
fueconorg-11952	127	26	venture	venture	NOUN
fueconorg-11952	127	27	:	:	PUNCT
fueconorg-11952	127	28	“	"	PUNCT
fueconorg-11952	127	29	gains	gain	NOUN
fueconorg-11952	127	30	and	and	CCONJ
fueconorg-11952	127	31	losses	loss	NOUN
fueconorg-11952	127	32	resulting	result	VERB
fueconorg-11952	127	33	from	from	ADP
fueconorg-11952	127	34	‘	'	PUNCT
fueconorg-11952	127	35	upstream	upstream	ADJ
fueconorg-11952	127	36	’	'	PUNCT
fueconorg-11952	127	37	and	and	CCONJ
fueconorg-11952	127	38	‘	'	PUNCT
fueconorg-11952	127	39	downstream	downstream	ADJ
fueconorg-11952	127	40	’	'	PUNCT
fueconorg-11952	127	41	transactions	transaction	NOUN
fueconorg-11952	127	42	…	…	PUNCT
fueconorg-11952	127	43	between	between	ADP
fueconorg-11952	127	44	an	an	DET
fueconorg-11952	127	45	entity	entity	NOUN
fueconorg-11952	127	46	(	(	PUNCT
fueconorg-11952	127	47	including	include	VERB
fueconorg-11952	127	48	its	its	PRON
fueconorg-11952	127	49	consolidated	consolidated	ADJ
fueconorg-11952	127	50	subsidiaries	subsidiary	NOUN
fueconorg-11952	127	51	)	)	PUNCT
fueconorg-11952	127	52	and	and	CCONJ
fueconorg-11952	127	53	its	its	PRON
fueconorg-11952	127	54	associate	associate	NOUN
fueconorg-11952	127	55	or	or	CCONJ
fueconorg-11952	127	56	joint	joint	ADJ
fueconorg-11952	127	57	venture	venture	NOUN
fueconorg-11952	127	58	are	be	AUX
fueconorg-11952	127	59	recognised	recognise	VERB
fueconorg-11952	127	60	in	in	ADP
fueconorg-11952	127	61	the	the	DET
fueconorg-11952	127	62	entity	entity	NOUN
fueconorg-11952	127	63	’s	’s	PART
fueconorg-11952	127	64	financial	financial	ADJ
fueconorg-11952	127	65	statements	statement	NOUN
fueconorg-11952	127	66	only	only	ADV
fueconorg-11952	127	67	to	to	ADP
fueconorg-11952	127	68	the	the	DET
fueconorg-11952	127	69	extent	extent	NOUN
fueconorg-11952	127	70	of	of	ADP
fueconorg-11952	127	71	unrelated	unrelated	ADJ
fueconorg-11952	127	72	investors	investor	NOUN
fueconorg-11952	127	73	’	’	PART
fueconorg-11952	127	74	interests	interest	NOUN
fueconorg-11952	127	75	in	in	ADP
fueconorg-11952	127	76	the	the	DET
fueconorg-11952	127	77	associate	associate	ADJ
fueconorg-11952	127	78	or	or	CCONJ
fueconorg-11952	127	79	joint	joint	ADJ
fueconorg-11952	127	80	venture	venture	NOUN
fueconorg-11952	127	81	.	.	PUNCT
fueconorg-11952	127	82	”	"	PUNCT
fueconorg-11952	128	1	(	(	PUNCT
fueconorg-11952	128	2	ias	ias	PROPN
fueconorg-11952	128	3	28.28	28.28	NUM
fueconorg-11952	128	4	)	)	PUNCT
fueconorg-11952	128	5	.	.	PUNCT
fueconorg-11952	129	1	therefore	therefore	ADV
fueconorg-11952	129	2	,	,	PUNCT
fueconorg-11952	129	3	only	only	ADV
fueconorg-11952	129	4	the	the	DET
fueconorg-11952	129	5	investor	investor	NOUN
fueconorg-11952	129	6	’s	’s	PART
fueconorg-11952	129	7	share	share	NOUN
fueconorg-11952	129	8	in	in	ADP
fueconorg-11952	129	9	the	the	DET
fueconorg-11952	129	10	associate	associate	NOUN
fueconorg-11952	129	11	’s	’s	PART
fueconorg-11952	129	12	or	or	CCONJ
fueconorg-11952	129	13	joint	joint	ADJ
fueconorg-11952	129	14	venture	venture	NOUN
fueconorg-11952	129	15	’s	’s	PART
fueconorg-11952	129	16	gains	gain	NOUN
fueconorg-11952	129	17	or	or	CCONJ
fueconorg-11952	129	18	losses	loss	NOUN
fueconorg-11952	129	19	resulting	result	VERB
fueconorg-11952	129	20	from	from	ADP
fueconorg-11952	129	21	these	these	DET
fueconorg-11952	129	22	transactions	transaction	NOUN
fueconorg-11952	129	23	need	need	VERB
fueconorg-11952	129	24	to	to	PART
fueconorg-11952	129	25	be	be	AUX
fueconorg-11952	129	26	eliminated	eliminate	VERB
fueconorg-11952	129	27	.	.	PUNCT
fueconorg-11952	130	1	although	although	SCONJ
fueconorg-11952	130	2	it	it	PRON
fueconorg-11952	130	3	is	be	AUX
fueconorg-11952	130	4	not	not	PART
fueconorg-11952	130	5	clear	clear	ADJ
fueconorg-11952	130	6	from	from	ADP
fueconorg-11952	130	7	the	the	DET
fueconorg-11952	130	8	requirements	requirement	NOUN
fueconorg-11952	130	9	of	of	ADP
fueconorg-11952	130	10	ias	ias	PROPN
fueconorg-11952	130	11	28.26	28.26	NUM
fueconorg-11952	130	12	and	and	CCONJ
fueconorg-11952	130	13	ifrs	ifrs	PROPN
fueconorg-11952	130	14	10	10	NUM
fueconorg-11952	130	15	.	.	PUNCT
fueconorg-11952	130	16	b86	b86	PRON
fueconorg-11952	130	17	whether	whether	SCONJ
fueconorg-11952	130	18	it	it	PRON
fueconorg-11952	130	19	is	be	AUX
fueconorg-11952	130	20	necessary	necessary	ADJ
fueconorg-11952	130	21	to	to	PART
fueconorg-11952	130	22	eliminate	eliminate	VERB
fueconorg-11952	130	23	intercompany	intercompany	NOUN
fueconorg-11952	130	24	transactions	transaction	NOUN
fueconorg-11952	130	25	between	between	ADP
fueconorg-11952	130	26	the	the	DET
fueconorg-11952	130	27	investor	investor	NOUN
fueconorg-11952	130	28	and	and	CCONJ
fueconorg-11952	130	29	the	the	DET
fueconorg-11952	130	30	associate	associate	NOUN
fueconorg-11952	130	31	(	(	PUNCT
fueconorg-11952	130	32	and	and	CCONJ
fueconorg-11952	130	33	in	in	ADP
fueconorg-11952	130	34	what	what	DET
fueconorg-11952	130	35	way	way	NOUN
fueconorg-11952	130	36	)	)	PUNCT
fueconorg-11952	130	37	,	,	PUNCT
fueconorg-11952	130	38	paragraph	paragraph	NOUN
fueconorg-11952	130	39	ias	ias	PROPN
fueconorg-11952	130	40	28.28	28.28	NUM
fueconorg-11952	130	41	provides	provide	VERB
fueconorg-11952	130	42	a	a	DET
fueconorg-11952	130	43	very	very	ADV
fueconorg-11952	130	44	specific	specific	ADJ
fueconorg-11952	130	45	request	request	NOUN
fueconorg-11952	130	46	concerning	concern	VERB
fueconorg-11952	130	47	that	that	DET
fueconorg-11952	130	48	matter	matter	NOUN
fueconorg-11952	130	49	.	.	PUNCT
fueconorg-11952	131	1	however	however	ADV
fueconorg-11952	131	2	,	,	PUNCT
fueconorg-11952	131	3	this	this	DET
fueconorg-11952	131	4	paragraph	paragraph	NOUN
fueconorg-11952	131	5	is	be	AUX
fueconorg-11952	131	6	in	in	ADP
fueconorg-11952	131	7	a	a	DET
fueconorg-11952	131	8	certain	certain	ADJ
fueconorg-11952	131	9	sense	sense	NOUN
fueconorg-11952	131	10	incomplete	incomplete	ADJ
fueconorg-11952	131	11	and	and	CCONJ
fueconorg-11952	131	12	contains	contain	VERB
fueconorg-11952	131	13	some	some	DET
fueconorg-11952	131	14	ambiguities	ambiguity	NOUN
fueconorg-11952	131	15	.	.	PUNCT
fueconorg-11952	132	1	in	in	ADP
fueconorg-11952	132	2	the	the	DET
fueconorg-11952	132	3	first	first	ADJ
fueconorg-11952	132	4	place	place	NOUN
fueconorg-11952	132	5	,	,	PUNCT
fueconorg-11952	132	6	the	the	DET
fueconorg-11952	132	7	question	question	NOUN
fueconorg-11952	132	8	arises	arise	VERB
fueconorg-11952	132	9	as	as	ADP
fueconorg-11952	132	10	to	to	ADP
fueconorg-11952	132	11	why	why	SCONJ
fueconorg-11952	132	12	a	a	DET
fueconorg-11952	132	13	distinction	distinction	NOUN
fueconorg-11952	132	14	is	be	AUX
fueconorg-11952	132	15	made	make	VERB
fueconorg-11952	132	16	between	between	ADP
fueconorg-11952	132	17	upstream	upstream	ADJ
fueconorg-11952	132	18	and	and	CCONJ
fueconorg-11952	132	19	downstream	downstream	ADJ
fueconorg-11952	132	20	transactions	transaction	NOUN
fueconorg-11952	132	21	if	if	SCONJ
fueconorg-11952	132	22	the	the	DET
fueconorg-11952	132	23	method	method	NOUN
fueconorg-11952	132	24	of	of	ADP
fueconorg-11952	132	25	their	their	PRON
fueconorg-11952	132	26	elimination	elimination	NOUN
fueconorg-11952	132	27	is	be	AUX
fueconorg-11952	132	28	the	the	DET
fueconorg-11952	132	29	same	same	ADJ
fueconorg-11952	132	30	.	.	PUNCT
fueconorg-11952	133	1	in	in	ADP
fueconorg-11952	133	2	addition	addition	NOUN
fueconorg-11952	133	3	,	,	PUNCT
fueconorg-11952	133	4	paragraph	paragraph	NOUN
fueconorg-11952	133	5	ias	ias	NOUN
fueconorg-11952	133	6	28.28	28.28	NUM
fueconorg-11952	133	7	does	do	AUX
fueconorg-11952	133	8	not	not	PART
fueconorg-11952	133	9	specify	specify	VERB
fueconorg-11952	133	10	whether	whether	SCONJ
fueconorg-11952	133	11	internal	internal	ADJ
fueconorg-11952	133	12	profit	profit	NOUN
fueconorg-11952	133	13	/	/	SYM
fueconorg-11952	133	14	loss	loss	NOUN
fueconorg-11952	133	15	should	should	AUX
fueconorg-11952	133	16	be	be	AUX
fueconorg-11952	133	17	eliminated	eliminate	VERB
fueconorg-11952	133	18	from	from	ADP
fueconorg-11952	133	19	inventory	inventory	NOUN
fueconorg-11952	133	20	or	or	CCONJ
fueconorg-11952	133	21	from	from	ADP
fueconorg-11952	133	22	the	the	DET
fueconorg-11952	133	23	income	income	NOUN
fueconorg-11952	133	24	statement	statement	NOUN
fueconorg-11952	133	25	of	of	ADP
fueconorg-11952	133	26	the	the	DET
fueconorg-11952	133	27	entity	entity	NOUN
fueconorg-11952	133	28	in	in	ADP
fueconorg-11952	133	29	which	which	PRON
fueconorg-11952	133	30	it	it	PRON
fueconorg-11952	133	31	is	be	AUX
fueconorg-11952	133	32	contained	contain	VERB
fueconorg-11952	133	33	.	.	PUNCT
fueconorg-11952	134	1	this	this	PRON
fueconorg-11952	134	2	is	be	AUX
fueconorg-11952	134	3	followed	follow	VERB
fueconorg-11952	134	4	by	by	ADP
fueconorg-11952	134	5	the	the	DET
fueconorg-11952	134	6	question	question	NOUN
fueconorg-11952	134	7	of	of	ADP
fueconorg-11952	134	8	whether	whether	SCONJ
fueconorg-11952	134	9	downstream	downstream	ADJ
fueconorg-11952	134	10	and	and	CCONJ
fueconorg-11952	134	11	upstream	upstream	ADJ
fueconorg-11952	134	12	transactions	transaction	NOUN
fueconorg-11952	134	13	should	should	AUX
fueconorg-11952	134	14	have	have	AUX
fueconorg-11952	134	15	the	the	DET
fueconorg-11952	134	16	same	same	ADJ
fueconorg-11952	134	17	treatment	treatment	NOUN
fueconorg-11952	134	18	when	when	SCONJ
fueconorg-11952	134	19	eliminating	eliminate	VERB
fueconorg-11952	134	20	internal	internal	ADJ
fueconorg-11952	134	21	results	result	NOUN
fueconorg-11952	134	22	.	.	PUNCT
fueconorg-11952	135	1	eliminating	eliminate	VERB
fueconorg-11952	135	2	the	the	DET
fueconorg-11952	135	3	internal	internal	ADJ
fueconorg-11952	135	4	result	result	NOUN
fueconorg-11952	135	5	by	by	ADP
fueconorg-11952	135	6	simultaneously	simultaneously	ADV
fueconorg-11952	135	7	correcting	correct	VERB
fueconorg-11952	135	8	the	the	DET
fueconorg-11952	135	9	value	value	NOUN
fueconorg-11952	135	10	of	of	ADP
fueconorg-11952	135	11	the	the	DET
fueconorg-11952	135	12	investment	investment	NOUN
fueconorg-11952	135	13	and	and	CCONJ
fueconorg-11952	135	14	the	the	DET
fueconorg-11952	135	15	income	income	NOUN
fueconorg-11952	135	16	of	of	ADP
fueconorg-11952	135	17	the	the	DET
fueconorg-11952	135	18	entity	entity	NOUN
fueconorg-11952	135	19	that	that	PRON
fueconorg-11952	135	20	is	be	AUX
fueconorg-11952	135	21	the	the	DET
fueconorg-11952	135	22	seller	seller	NOUN
fueconorg-11952	135	23	in	in	ADP
fueconorg-11952	135	24	the	the	DET
fueconorg-11952	135	25	transaction	transaction	NOUN
fueconorg-11952	135	26	is	be	AUX
fueconorg-11952	135	27	considered	consider	VERB
fueconorg-11952	135	28	a	a	DET
fueconorg-11952	135	29	traditional	traditional	ADJ
fueconorg-11952	135	30	approach	approach	NOUN
fueconorg-11952	135	31	,	,	PUNCT
fueconorg-11952	135	32	that	that	PRON
fueconorg-11952	135	33	is	be	AUX
fueconorg-11952	135	34	almost	almost	ADV
fueconorg-11952	135	35	universally	universally	ADV
fueconorg-11952	135	36	accepted	accept	VERB
fueconorg-11952	135	37	in	in	ADP
fueconorg-11952	135	38	practice	practice	NOUN
fueconorg-11952	135	39	,	,	PUNCT
fueconorg-11952	135	40	although	although	SCONJ
fueconorg-11952	135	41	adjusting	adjust	VERB
fueconorg-11952	135	42	the	the	DET
fueconorg-11952	135	43	value	value	NOUN
fueconorg-11952	135	44	of	of	ADP
fueconorg-11952	135	45	inventory	inventory	NOUN
fueconorg-11952	135	46	of	of	ADP
fueconorg-11952	135	47	the	the	DET
fueconorg-11952	135	48	buyer	buyer	NOUN
fueconorg-11952	135	49	is	be	AUX
fueconorg-11952	135	50	also	also	ADV
fueconorg-11952	135	51	an	an	DET
fueconorg-11952	135	52	acceptable	acceptable	ADJ
fueconorg-11952	135	53	option	option	NOUN
fueconorg-11952	135	54	(	(	PUNCT
fueconorg-11952	135	55	hoyle	hoyle	NOUN
fueconorg-11952	135	56	,	,	PUNCT
fueconorg-11952	135	57	2011).4	2011).4	NUM
fueconorg-11952	135	58	in	in	ADP
fueconorg-11952	135	59	this	this	DET
fueconorg-11952	135	60	regard	regard	NOUN
fueconorg-11952	135	61	,	,	PUNCT
fueconorg-11952	135	62	some	some	DET
fueconorg-11952	135	63	authors	author	NOUN
fueconorg-11952	135	64	believe	believe	VERB
fueconorg-11952	135	65	that	that	SCONJ
fueconorg-11952	135	66	when	when	SCONJ
fueconorg-11952	135	67	eliminating	eliminate	VERB
fueconorg-11952	135	68	internal	internal	ADJ
fueconorg-11952	135	69	results	result	NOUN
fueconorg-11952	135	70	from	from	ADP
fueconorg-11952	135	71	upstream	upstream	ADJ
fueconorg-11952	135	72	transactions	transaction	NOUN
fueconorg-11952	135	73	,	,	PUNCT
fueconorg-11952	135	74	adjusting	adjust	VERB
fueconorg-11952	135	75	the	the	DET
fueconorg-11952	135	76	investor	investor	NOUN
fueconorg-11952	135	77	's	's	PART
fueconorg-11952	135	78	inventory	inventory	NOUN
fueconorg-11952	135	79	is	be	AUX
fueconorg-11952	135	80	a	a	DET
fueconorg-11952	135	81	more	more	ADV
fueconorg-11952	135	82	apropriate	apropriate	NOUN
fueconorg-11952	135	83	option	option	NOUN
fueconorg-11952	135	84	than	than	ADP
fueconorg-11952	135	85	adjusting	adjust	VERB
fueconorg-11952	135	86	the	the	DET
fueconorg-11952	135	87	income	income	NOUN
fueconorg-11952	135	88	of	of	ADP
fueconorg-11952	135	89	the	the	DET
fueconorg-11952	135	90	associate	associate	NOUN
fueconorg-11952	135	91	(	(	PUNCT
fueconorg-11952	135	92	adjusting	adjust	VERB
fueconorg-11952	135	93	of	of	ADP
fueconorg-11952	135	94	investment	investment	NOUN
fueconorg-11952	135	95	should	should	AUX
fueconorg-11952	135	96	be	be	AUX
fueconorg-11952	135	97	done	do	VERB
fueconorg-11952	135	98	in	in	ADP
fueconorg-11952	135	99	every	every	DET
fueconorg-11952	135	100	case	case	NOUN
fueconorg-11952	135	101	)	)	PUNCT
fueconorg-11952	135	102	(	(	PUNCT
fueconorg-11952	135	103	krimpman	krimpman	NOUN
fueconorg-11952	135	104	,	,	PUNCT
fueconorg-11952	135	105	2015	2015	NUM
fueconorg-11952	135	106	;	;	PUNCT
fueconorg-11952	135	107	bradbury	bradbury	PROPN
fueconorg-11952	135	108	,	,	PUNCT
fueconorg-11952	135	109	2018	2018	NUM
fueconorg-11952	135	110	)	)	PUNCT
fueconorg-11952	135	111	.	.	PUNCT
fueconorg-11952	136	1	this	this	PRON
fueconorg-11952	136	2	is	be	AUX
fueconorg-11952	136	3	related	relate	VERB
fueconorg-11952	136	4	to	to	ADP
fueconorg-11952	136	5	the	the	DET
fueconorg-11952	136	6	question	question	NOUN
fueconorg-11952	136	7	of	of	ADP
fueconorg-11952	136	8	whether	whether	SCONJ
fueconorg-11952	136	9	the	the	DET
fueconorg-11952	136	10	investor	investor	NOUN
fueconorg-11952	136	11	,	,	PUNCT
fueconorg-11952	136	12	through	through	ADP
fueconorg-11952	136	13	his	his	PRON
fueconorg-11952	136	14	significant	significant	ADJ
fueconorg-11952	136	15	influence	influence	NOUN
fueconorg-11952	136	16	,	,	PUNCT
fueconorg-11952	136	17	can	can	AUX
fueconorg-11952	136	18	influence	influence	VERB
fueconorg-11952	136	19	the	the	DET
fueconorg-11952	136	20	prices	price	NOUN
fueconorg-11952	136	21	of	of	ADP
fueconorg-11952	136	22	upstream	upstream	ADJ
fueconorg-11952	136	23	transactions	transaction	NOUN
fueconorg-11952	136	24	and	and	CCONJ
fueconorg-11952	136	25	whether	whether	SCONJ
fueconorg-11952	136	26	he	he	PRON
fueconorg-11952	136	27	can	can	AUX
fueconorg-11952	136	28	know	know	VERB
fueconorg-11952	136	29	the	the	DET
fueconorg-11952	136	30	cost	cost	NOUN
fueconorg-11952	136	31	structures	structure	NOUN
fueconorg-11952	136	32	and	and	CCONJ
fueconorg-11952	136	33	the	the	DET
fueconorg-11952	136	34	internal	internal	ADJ
fueconorg-11952	136	35	result	result	NOUN
fueconorg-11952	136	36	of	of	ADP
fueconorg-11952	136	37	the	the	DET
fueconorg-11952	136	38	investee	investee	NOUN
fueconorg-11952	136	39	.	.	PUNCT
fueconorg-11952	137	1	finally	finally	ADV
fueconorg-11952	137	2	,	,	PUNCT
fueconorg-11952	137	3	the	the	DET
fueconorg-11952	137	4	logical	logical	ADJ
fueconorg-11952	137	5	extension	extension	NOUN
fueconorg-11952	137	6	to	to	ADP
fueconorg-11952	137	7	the	the	DET
fueconorg-11952	137	8	approach	approach	NOUN
fueconorg-11952	137	9	of	of	ADP
fueconorg-11952	137	10	proportional	proportional	ADJ
fueconorg-11952	137	11	elimination	elimination	NOUN
fueconorg-11952	137	12	of	of	ADP
fueconorg-11952	137	13	internal	internal	ADJ
fueconorg-11952	137	14	results	result	NOUN
fueconorg-11952	137	15	implies	imply	VERB
fueconorg-11952	137	16	the	the	DET
fueconorg-11952	137	17	proportional	proportional	ADJ
fueconorg-11952	137	18	consolidation	consolidation	NOUN
fueconorg-11952	137	19	of	of	ADP
fueconorg-11952	137	20	the	the	DET
fueconorg-11952	137	21	assets	asset	NOUN
fueconorg-11952	137	22	and	and	CCONJ
fueconorg-11952	137	23	liabilities	liability	NOUN
fueconorg-11952	137	24	of	of	ADP
fueconorg-11952	137	25	the	the	DET
fueconorg-11952	137	26	associate	associate	NOUN
fueconorg-11952	137	27	,	,	PUNCT
fueconorg-11952	137	28	and	and	CCONJ
fueconorg-11952	137	29	not	not	PART
fueconorg-11952	137	30	only	only	ADV
fueconorg-11952	137	31	the	the	DET
fueconorg-11952	137	32	consolidation	consolidation	NOUN
fueconorg-11952	137	33	of	of	ADP
fueconorg-11952	137	34	the	the	DET
fueconorg-11952	137	35	proportional	proportional	ADJ
fueconorg-11952	137	36	part	part	NOUN
fueconorg-11952	137	37	of	of	ADP
fueconorg-11952	137	38	the	the	DET
fueconorg-11952	137	39	net	net	ADJ
fueconorg-11952	137	40	assets	asset	NOUN
fueconorg-11952	137	41	.	.	PUNCT
fueconorg-11952	138	1	this	this	DET
fueconorg-11952	138	2	kind	kind	NOUN
fueconorg-11952	138	3	of	of	ADP
fueconorg-11952	138	4	4	4	NUM
fueconorg-11952	138	5	here	here	ADV
fueconorg-11952	138	6	we	we	PRON
fueconorg-11952	138	7	can	can	AUX
fueconorg-11952	138	8	add	add	VERB
fueconorg-11952	138	9	the	the	DET
fueconorg-11952	138	10	previously	previously	ADV
fueconorg-11952	138	11	mentioned	mention	VERB
fueconorg-11952	138	12	dilemmas	dilemma	NOUN
fueconorg-11952	138	13	about	about	ADP
fueconorg-11952	138	14	whether	whether	SCONJ
fueconorg-11952	138	15	the	the	DET
fueconorg-11952	138	16	internal	internal	ADJ
fueconorg-11952	138	17	results	result	NOUN
fueconorg-11952	138	18	should	should	AUX
fueconorg-11952	138	19	be	be	AUX
fueconorg-11952	138	20	eliminated	eliminate	VERB
fueconorg-11952	138	21	at	at	ADV
fueconorg-11952	138	22	all	all	ADV
fueconorg-11952	138	23	when	when	SCONJ
fueconorg-11952	138	24	the	the	DET
fueconorg-11952	138	25	transaction	transaction	NOUN
fueconorg-11952	138	26	was	be	AUX
fueconorg-11952	138	27	carried	carry	VERB
fueconorg-11952	138	28	out	out	ADP
fueconorg-11952	138	29	under	under	ADP
fueconorg-11952	138	30	market	market	NOUN
fueconorg-11952	138	31	conditions	condition	NOUN
fueconorg-11952	138	32	,	,	PUNCT
fueconorg-11952	138	33	and	and	CCONJ
fueconorg-11952	138	34	if	if	SCONJ
fueconorg-11952	138	35	they	they	PRON
fueconorg-11952	138	36	should	should	AUX
fueconorg-11952	138	37	be	be	AUX
fueconorg-11952	138	38	eliminated	eliminate	VERB
fueconorg-11952	138	39	,	,	PUNCT
fueconorg-11952	138	40	whether	whether	SCONJ
fueconorg-11952	138	41	to	to	PART
fueconorg-11952	138	42	do	do	VERB
fueconorg-11952	138	43	it	it	PRON
fueconorg-11952	138	44	completely	completely	ADV
fueconorg-11952	138	45	or	or	CCONJ
fueconorg-11952	138	46	only	only	ADV
fueconorg-11952	138	47	proportionally	proportionally	ADV
fueconorg-11952	138	48	to	to	ADP
fueconorg-11952	138	49	the	the	DET
fueconorg-11952	138	50	investor	investor	NOUN
fueconorg-11952	138	51	's	's	PART
fueconorg-11952	138	52	participation	participation	NOUN
fueconorg-11952	138	53	.	.	PUNCT
fueconorg-11952	139	1	some	some	DET
fueconorg-11952	139	2	challenges	challenge	NOUN
fueconorg-11952	139	3	in	in	ADP
fueconorg-11952	139	4	the	the	DET
fueconorg-11952	139	5	consolidation	consolidation	NOUN
fueconorg-11952	139	6	of	of	ADP
fueconorg-11952	139	7	unrealized	unrealized	ADJ
fueconorg-11952	139	8	intra	intra	ADJ
fueconorg-11952	139	9	-	-	ADJ
fueconorg-11952	139	10	group	group	NOUN
fueconorg-11952	139	11	profits	profit	NOUN
fueconorg-11952	139	12	and	and	CCONJ
fueconorg-11952	139	13	losses	loss	NOUN
fueconorg-11952	139	14	229	229	NUM
fueconorg-11952	139	15	equity	equity	NOUN
fueconorg-11952	139	16	accounting	accounting	NOUN
fueconorg-11952	139	17	(	(	PUNCT
fueconorg-11952	139	18	one	one	NUM
fueconorg-11952	139	19	-	-	PUNCT
fueconorg-11952	139	20	line	line	NOUN
fueconorg-11952	139	21	consolidation	consolidation	NOUN
fueconorg-11952	139	22	)	)	PUNCT
fueconorg-11952	139	23	is	be	AUX
fueconorg-11952	139	24	also	also	ADV
fueconorg-11952	139	25	considered	consider	VERB
fueconorg-11952	139	26	one	one	NUM
fueconorg-11952	139	27	of	of	ADP
fueconorg-11952	139	28	the	the	DET
fueconorg-11952	139	29	shortcommings	shortcomming	NOUN
fueconorg-11952	139	30	of	of	ADP
fueconorg-11952	139	31	the	the	DET
fueconorg-11952	139	32	equity	equity	NOUN
fueconorg-11952	139	33	method	method	NOUN
fueconorg-11952	139	34	,	,	PUNCT
fueconorg-11952	139	35	but	but	CCONJ
fueconorg-11952	139	36	it	it	PRON
fueconorg-11952	139	37	goes	go	VERB
fueconorg-11952	139	38	beyond	beyond	ADP
fueconorg-11952	139	39	the	the	DET
fueconorg-11952	139	40	topic	topic	NOUN
fueconorg-11952	139	41	and	and	CCONJ
fueconorg-11952	139	42	scope	scope	NOUN
fueconorg-11952	139	43	of	of	ADP
fueconorg-11952	139	44	this	this	DET
fueconorg-11952	139	45	paper	paper	NOUN
fueconorg-11952	139	46	.	.	PUNCT
fueconorg-11952	140	1	given	give	VERB
fueconorg-11952	140	2	the	the	DET
fueconorg-11952	140	3	aforementioned	aforementioned	ADJ
fueconorg-11952	140	4	open	open	ADJ
fueconorg-11952	140	5	questions	question	NOUN
fueconorg-11952	140	6	and	and	CCONJ
fueconorg-11952	140	7	dilemmas	dilemma	NOUN
fueconorg-11952	140	8	,	,	PUNCT
fueconorg-11952	140	9	the	the	DET
fueconorg-11952	140	10	iasb	iasb	NOUN
fueconorg-11952	140	11	should	should	AUX
fueconorg-11952	140	12	expand	expand	VERB
fueconorg-11952	140	13	the	the	DET
fueconorg-11952	140	14	scope	scope	NOUN
fueconorg-11952	140	15	of	of	ADP
fueconorg-11952	140	16	its	its	PRON
fueconorg-11952	140	17	equity	equity	NOUN
fueconorg-11952	140	18	accounting	accounting	NOUN
fueconorg-11952	140	19	projects	project	NOUN
fueconorg-11952	140	20	to	to	PART
fueconorg-11952	140	21	address	address	VERB
fueconorg-11952	140	22	these	these	DET
fueconorg-11952	140	23	issues	issue	NOUN
fueconorg-11952	140	24	.	.	PUNCT
fueconorg-11952	141	1	in	in	ADP
fueconorg-11952	141	2	the	the	DET
fueconorg-11952	141	3	first	first	ADJ
fueconorg-11952	141	4	place	place	NOUN
fueconorg-11952	141	5	,	,	PUNCT
fueconorg-11952	141	6	the	the	DET
fueconorg-11952	141	7	iasb	iasb	NOUN
fueconorg-11952	141	8	should	should	AUX
fueconorg-11952	141	9	clarify	clarify	VERB
fueconorg-11952	141	10	whether	whether	SCONJ
fueconorg-11952	141	11	associates	associate	NOUN
fueconorg-11952	141	12	are	be	AUX
fueconorg-11952	141	13	part	part	NOUN
fueconorg-11952	141	14	of	of	ADP
fueconorg-11952	141	15	a	a	DET
fueconorg-11952	141	16	group	group	NOUN
fueconorg-11952	141	17	.	.	PUNCT
fueconorg-11952	142	1	if	if	SCONJ
fueconorg-11952	142	2	they	they	PRON
fueconorg-11952	142	3	are	be	AUX
fueconorg-11952	142	4	,	,	PUNCT
fueconorg-11952	142	5	then	then	ADV
fueconorg-11952	142	6	the	the	DET
fueconorg-11952	142	7	procedures	procedure	NOUN
fueconorg-11952	142	8	for	for	ADP
fueconorg-11952	142	9	eliminating	eliminate	VERB
fueconorg-11952	142	10	internal	internal	ADJ
fueconorg-11952	142	11	results	result	NOUN
fueconorg-11952	142	12	would	would	AUX
fueconorg-11952	142	13	be	be	AUX
fueconorg-11952	142	14	justified	justify	VERB
fueconorg-11952	142	15	,	,	PUNCT
fueconorg-11952	142	16	but	but	CCONJ
fueconorg-11952	142	17	,	,	PUNCT
fueconorg-11952	142	18	on	on	ADP
fueconorg-11952	142	19	the	the	DET
fueconorg-11952	142	20	other	other	ADJ
fueconorg-11952	142	21	hand	hand	NOUN
fueconorg-11952	142	22	,	,	PUNCT
fueconorg-11952	142	23	if	if	SCONJ
fueconorg-11952	142	24	the	the	DET
fueconorg-11952	142	25	associates	associate	NOUN
fueconorg-11952	142	26	are	be	AUX
fueconorg-11952	142	27	not	not	PART
fueconorg-11952	142	28	part	part	NOUN
fueconorg-11952	142	29	of	of	ADP
fueconorg-11952	142	30	the	the	DET
fueconorg-11952	142	31	group	group	NOUN
fueconorg-11952	142	32	,	,	PUNCT
fueconorg-11952	142	33	then	then	ADV
fueconorg-11952	142	34	it	it	PRON
fueconorg-11952	142	35	would	would	AUX
fueconorg-11952	142	36	be	be	AUX
fueconorg-11952	142	37	necessary	necessary	ADJ
fueconorg-11952	142	38	to	to	PART
fueconorg-11952	142	39	consider	consider	VERB
fueconorg-11952	142	40	whether	whether	SCONJ
fueconorg-11952	142	41	the	the	DET
fueconorg-11952	142	42	significant	significant	ADJ
fueconorg-11952	142	43	influence	influence	NOUN
fueconorg-11952	142	44	of	of	ADP
fueconorg-11952	142	45	the	the	DET
fueconorg-11952	142	46	investor	investor	NOUN
fueconorg-11952	142	47	is	be	AUX
fueconorg-11952	142	48	a	a	DET
fueconorg-11952	142	49	sufficient	sufficient	ADJ
fueconorg-11952	142	50	basis	basis	NOUN
fueconorg-11952	142	51	for	for	ADP
fueconorg-11952	142	52	eliminating	eliminate	VERB
fueconorg-11952	142	53	internal	internal	ADJ
fueconorg-11952	142	54	results	result	NOUN
fueconorg-11952	142	55	,	,	PUNCT
fueconorg-11952	142	56	because	because	SCONJ
fueconorg-11952	142	57	internal	internal	ADJ
fueconorg-11952	142	58	transactions	transaction	NOUN
fueconorg-11952	142	59	could	could	AUX
fueconorg-11952	142	60	be	be	AUX
fueconorg-11952	142	61	arms	arm	NOUN
fueconorg-11952	142	62	-	-	PUNCT
fueconorg-11952	142	63	length	length	NOUN
fueconorg-11952	142	64	.	.	PUNCT
fueconorg-11952	143	1	also	also	ADV
fueconorg-11952	143	2	,	,	PUNCT
fueconorg-11952	143	3	if	if	SCONJ
fueconorg-11952	143	4	it	it	PRON
fueconorg-11952	143	5	is	be	AUX
fueconorg-11952	143	6	necessary	necessary	ADJ
fueconorg-11952	143	7	to	to	PART
fueconorg-11952	143	8	eliminate	eliminate	VERB
fueconorg-11952	143	9	internal	internal	ADJ
fueconorg-11952	143	10	results	result	NOUN
fueconorg-11952	143	11	,	,	PUNCT
fueconorg-11952	143	12	there	there	PRON
fueconorg-11952	143	13	is	be	VERB
fueconorg-11952	143	14	a	a	DET
fueconorg-11952	143	15	need	need	NOUN
fueconorg-11952	143	16	to	to	PART
fueconorg-11952	143	17	specify	specify	VERB
fueconorg-11952	143	18	the	the	DET
fueconorg-11952	143	19	way	way	NOUN
fueconorg-11952	143	20	to	to	PART
fueconorg-11952	143	21	achieve	achieve	VERB
fueconorg-11952	143	22	it	it	PRON
fueconorg-11952	143	23	using	use	VERB
fueconorg-11952	143	24	proportional	proportional	ADJ
fueconorg-11952	143	25	or	or	CCONJ
fueconorg-11952	143	26	full	full	ADJ
fueconorg-11952	143	27	elimination	elimination	NOUN
fueconorg-11952	143	28	and	and	CCONJ
fueconorg-11952	143	29	answering	answer	VERB
fueconorg-11952	143	30	the	the	DET
fueconorg-11952	143	31	question	question	NOUN
fueconorg-11952	143	32	whether	whether	SCONJ
fueconorg-11952	143	33	upstream	upstream	ADJ
fueconorg-11952	143	34	and	and	CCONJ
fueconorg-11952	143	35	downstream	downstream	ADJ
fueconorg-11952	143	36	transactions	transaction	NOUN
fueconorg-11952	143	37	should	should	AUX
fueconorg-11952	143	38	have	have	AUX
fueconorg-11952	143	39	the	the	DET
fueconorg-11952	143	40	same	same	ADJ
fueconorg-11952	143	41	treatment	treatment	NOUN
fueconorg-11952	143	42	or	or	CCONJ
fueconorg-11952	143	43	not	not	PART
fueconorg-11952	143	44	.	.	PUNCT
fueconorg-11952	144	1	4	4	X
fueconorg-11952	144	2	.	.	X
fueconorg-11952	144	3	elimination	elimination	NOUN
fueconorg-11952	144	4	of	of	ADP
fueconorg-11952	144	5	internal	internal	ADJ
fueconorg-11952	144	6	results	result	NOUN
fueconorg-11952	144	7	when	when	SCONJ
fueconorg-11952	144	8	parent	parent	NOUN
fueconorg-11952	144	9	uses	use	VERB
fueconorg-11952	144	10	equity	equity	NOUN
fueconorg-11952	144	11	method	method	VERB
fueconorg-11952	144	12	the	the	DET
fueconorg-11952	144	13	area	area	NOUN
fueconorg-11952	144	14	of	of	ADP
fueconorg-11952	144	15	application	application	NOUN
fueconorg-11952	144	16	of	of	ADP
fueconorg-11952	144	17	the	the	DET
fueconorg-11952	144	18	equity	equity	NOUN
fueconorg-11952	144	19	method	method	NOUN
fueconorg-11952	144	20	expands	expand	VERB
fueconorg-11952	144	21	in	in	ADP
fueconorg-11952	144	22	situations	situation	NOUN
fueconorg-11952	144	23	where	where	SCONJ
fueconorg-11952	144	24	the	the	DET
fueconorg-11952	144	25	parent	parent	NOUN
fueconorg-11952	144	26	company	company	NOUN
fueconorg-11952	144	27	does	do	AUX
fueconorg-11952	144	28	not	not	PART
fueconorg-11952	144	29	prepare	prepare	VERB
fueconorg-11952	144	30	consolidated	consolidated	ADJ
fueconorg-11952	144	31	financial	financial	ADJ
fueconorg-11952	144	32	statements	statement	NOUN
fueconorg-11952	144	33	,	,	PUNCT
fueconorg-11952	144	34	but	but	CCONJ
fueconorg-11952	144	35	"	"	PUNCT
fueconorg-11952	144	36	parent	parent	NOUN
fueconorg-11952	144	37	only	only	ADV
fueconorg-11952	144	38	"	"	PUNCT
fueconorg-11952	144	39	,	,	PUNCT
fueconorg-11952	144	40	i.e.	i.e.	X
fueconorg-11952	144	41	separate	separate	ADJ
fueconorg-11952	144	42	financial	financial	ADJ
fueconorg-11952	144	43	statements	statement	NOUN
fueconorg-11952	144	44	,	,	PUNCT
fueconorg-11952	144	45	or	or	CCONJ
fueconorg-11952	144	46	when	when	SCONJ
fueconorg-11952	144	47	a	a	DET
fueconorg-11952	144	48	subsidiary	subsidiary	ADJ
fueconorg-11952	144	49	company	company	NOUN
fueconorg-11952	144	50	is	be	AUX
fueconorg-11952	144	51	exempt	exempt	ADJ
fueconorg-11952	144	52	from	from	ADP
fueconorg-11952	144	53	consolidation	consolidation	NOUN
fueconorg-11952	144	54	.	.	PUNCT
fueconorg-11952	145	1	in	in	ADP
fueconorg-11952	145	2	such	such	ADJ
fueconorg-11952	145	3	cases	case	NOUN
fueconorg-11952	145	4	,	,	PUNCT
fueconorg-11952	145	5	the	the	DET
fueconorg-11952	145	6	parent	parent	NOUN
fueconorg-11952	145	7	company	company	NOUN
fueconorg-11952	145	8	can	can	AUX
fueconorg-11952	145	9	use	use	VERB
fueconorg-11952	145	10	the	the	DET
fueconorg-11952	145	11	equity	equity	NOUN
fueconorg-11952	145	12	method	method	NOUN
fueconorg-11952	145	13	and	and	CCONJ
fueconorg-11952	145	14	implement	implement	VERB
fueconorg-11952	145	15	the	the	DET
fueconorg-11952	145	16	one	one	NUM
fueconorg-11952	145	17	-	-	PUNCT
fueconorg-11952	145	18	line	line	NOUN
fueconorg-11952	145	19	consolidation	consolidation	NOUN
fueconorg-11952	145	20	procedure	procedure	NOUN
fueconorg-11952	145	21	(	(	PUNCT
fueconorg-11952	145	22	chasteen	chasteen	VERB
fueconorg-11952	145	23	,	,	PUNCT
fueconorg-11952	145	24	2002	2002	NUM
fueconorg-11952	145	25	)	)	PUNCT
fueconorg-11952	145	26	.	.	PUNCT
fueconorg-11952	146	1	when	when	SCONJ
fueconorg-11952	146	2	the	the	DET
fueconorg-11952	146	3	parent	parent	NOUN
fueconorg-11952	146	4	company	company	NOUN
fueconorg-11952	146	5	applies	apply	VERB
fueconorg-11952	146	6	the	the	DET
fueconorg-11952	146	7	equity	equity	NOUN
fueconorg-11952	146	8	method	method	NOUN
fueconorg-11952	146	9	,	,	PUNCT
fueconorg-11952	146	10	the	the	DET
fueconorg-11952	146	11	procedure	procedure	NOUN
fueconorg-11952	146	12	for	for	ADP
fueconorg-11952	146	13	eliminating	eliminate	VERB
fueconorg-11952	146	14	intra	intra	ADJ
fueconorg-11952	146	15	-	-	ADJ
fueconorg-11952	146	16	company	company	ADJ
fueconorg-11952	146	17	transactions	transaction	NOUN
fueconorg-11952	146	18	and	and	CCONJ
fueconorg-11952	146	19	results	result	NOUN
fueconorg-11952	146	20	will	will	AUX
fueconorg-11952	146	21	differ	differ	VERB
fueconorg-11952	146	22	to	to	ADP
fueconorg-11952	146	23	a	a	DET
fueconorg-11952	146	24	certain	certain	ADJ
fueconorg-11952	146	25	extent	extent	NOUN
fueconorg-11952	146	26	compared	compare	VERB
fueconorg-11952	146	27	to	to	ADP
fueconorg-11952	146	28	situations	situation	NOUN
fueconorg-11952	146	29	when	when	SCONJ
fueconorg-11952	146	30	the	the	DET
fueconorg-11952	146	31	parent	parent	NOUN
fueconorg-11952	146	32	prepares	prepare	VERB
fueconorg-11952	146	33	consolidated	consolidated	ADJ
fueconorg-11952	146	34	financial	financial	ADJ
fueconorg-11952	146	35	statements	statement	NOUN
fueconorg-11952	146	36	or	or	CCONJ
fueconorg-11952	146	37	when	when	SCONJ
fueconorg-11952	146	38	investor	investor	NOUN
fueconorg-11952	146	39	/	/	SYM
fueconorg-11952	146	40	investee	investee	NOUN
fueconorg-11952	146	41	relationship	relationship	NOUN
fueconorg-11952	146	42	exists	exist	VERB
fueconorg-11952	146	43	(	(	PUNCT
fueconorg-11952	146	44	when	when	SCONJ
fueconorg-11952	146	45	the	the	DET
fueconorg-11952	146	46	"	"	PUNCT
fueconorg-11952	146	47	common	common	ADJ
fueconorg-11952	146	48	"	"	PUNCT
fueconorg-11952	146	49	version	version	NOUN
fueconorg-11952	146	50	of	of	ADP
fueconorg-11952	146	51	the	the	DET
fueconorg-11952	146	52	equity	equity	NOUN
fueconorg-11952	146	53	method	method	NOUN
fueconorg-11952	146	54	is	be	AUX
fueconorg-11952	146	55	applied	apply	VERB
fueconorg-11952	146	56	)	)	PUNCT
fueconorg-11952	146	57	.	.	PUNCT
fueconorg-11952	147	1	the	the	DET
fueconorg-11952	147	2	differences	difference	NOUN
fueconorg-11952	147	3	in	in	ADP
fueconorg-11952	147	4	the	the	DET
fueconorg-11952	147	5	elimination	elimination	NOUN
fueconorg-11952	147	6	of	of	ADP
fueconorg-11952	147	7	unrealized	unrealized	ADJ
fueconorg-11952	147	8	profits	profit	NOUN
fueconorg-11952	147	9	/	/	SYM
fueconorg-11952	147	10	losses	loss	NOUN
fueconorg-11952	147	11	in	in	ADP
fueconorg-11952	147	12	ending	end	VERB
fueconorg-11952	147	13	inventory	inventory	NOUN
fueconorg-11952	147	14	compared	compare	VERB
fueconorg-11952	147	15	to	to	ADP
fueconorg-11952	147	16	full	full	ADJ
fueconorg-11952	147	17	consolidation	consolidation	NOUN
fueconorg-11952	147	18	or	or	CCONJ
fueconorg-11952	147	19	one	one	NUM
fueconorg-11952	147	20	-	-	PUNCT
fueconorg-11952	147	21	line	line	NOUN
fueconorg-11952	147	22	consolidation	consolidation	NOUN
fueconorg-11952	147	23	with	with	ADP
fueconorg-11952	147	24	significant	significant	ADJ
fueconorg-11952	147	25	investor	investor	NOUN
fueconorg-11952	147	26	influence	influence	NOUN
fueconorg-11952	147	27	are	be	AUX
fueconorg-11952	147	28	determined	determine	VERB
fueconorg-11952	147	29	by	by	ADP
fueconorg-11952	147	30	:	:	PUNCT
fueconorg-11952	147	31	▪	▪	ADJ
fueconorg-11952	147	32	direction	direction	NOUN
fueconorg-11952	147	33	of	of	ADP
fueconorg-11952	147	34	intercompany	intercompany	NOUN
fueconorg-11952	147	35	sales	sale	NOUN
fueconorg-11952	147	36	(	(	PUNCT
fueconorg-11952	147	37	downstream	downstream	ADJ
fueconorg-11952	147	38	or	or	CCONJ
fueconorg-11952	147	39	upstream	upstream	ADJ
fueconorg-11952	147	40	)	)	PUNCT
fueconorg-11952	147	41	▪	▪	NOUN
fueconorg-11952	147	42	percentage	percentage	NOUN
fueconorg-11952	147	43	ownership	ownership	NOUN
fueconorg-11952	147	44	in	in	ADP
fueconorg-11952	147	45	subsidiary	subsidiary	NOUN
fueconorg-11952	147	46	basically	basically	ADV
fueconorg-11952	147	47	,	,	PUNCT
fueconorg-11952	147	48	the	the	DET
fueconorg-11952	147	49	specifics	specific	NOUN
fueconorg-11952	147	50	of	of	ADP
fueconorg-11952	147	51	eliminating	eliminate	VERB
fueconorg-11952	147	52	internal	internal	ADJ
fueconorg-11952	147	53	results	result	NOUN
fueconorg-11952	147	54	when	when	SCONJ
fueconorg-11952	147	55	the	the	DET
fueconorg-11952	147	56	parent	parent	NOUN
fueconorg-11952	147	57	company	company	NOUN
fueconorg-11952	147	58	uses	use	VERB
fueconorg-11952	147	59	the	the	DET
fueconorg-11952	147	60	equity	equity	NOUN
fueconorg-11952	147	61	method	method	NOUN
fueconorg-11952	147	62	arise	arise	VERB
fueconorg-11952	147	63	from	from	ADP
fueconorg-11952	147	64	the	the	DET
fueconorg-11952	147	65	treatment	treatment	NOUN
fueconorg-11952	147	66	of	of	ADP
fueconorg-11952	147	67	non	non	ADJ
fueconorg-11952	147	68	-	-	ADJ
fueconorg-11952	147	69	controlling	controlling	ADJ
fueconorg-11952	147	70	interest	interest	NOUN
fueconorg-11952	147	71	.	.	PUNCT
fueconorg-11952	148	1	if	if	SCONJ
fueconorg-11952	148	2	there	there	PRON
fueconorg-11952	148	3	were	be	VERB
fueconorg-11952	148	4	no	no	DET
fueconorg-11952	148	5	minority	minority	NOUN
fueconorg-11952	148	6	shareholders	shareholder	NOUN
fueconorg-11952	148	7	(	(	PUNCT
fueconorg-11952	148	8	100	100	NUM
fueconorg-11952	148	9	percent	percent	NOUN
fueconorg-11952	148	10	owned	own	VERB
fueconorg-11952	148	11	subsidiaries	subsidiary	NOUN
fueconorg-11952	148	12	)	)	PUNCT
fueconorg-11952	148	13	,	,	PUNCT
fueconorg-11952	148	14	the	the	DET
fueconorg-11952	148	15	internal	internal	ADJ
fueconorg-11952	148	16	results	result	NOUN
fueconorg-11952	148	17	would	would	AUX
fueconorg-11952	148	18	be	be	AUX
fueconorg-11952	148	19	eliminated	eliminate	VERB
fueconorg-11952	148	20	in	in	ADP
fueconorg-11952	148	21	the	the	DET
fueconorg-11952	148	22	same	same	ADJ
fueconorg-11952	148	23	way	way	NOUN
fueconorg-11952	148	24	as	as	ADP
fueconorg-11952	148	25	during	during	ADP
fueconorg-11952	148	26	full	full	ADJ
fueconorg-11952	148	27	consolidation	consolidation	NOUN
fueconorg-11952	148	28	(	(	PUNCT
fueconorg-11952	148	29	elimination	elimination	NOUN
fueconorg-11952	148	30	in	in	ADP
fueconorg-11952	148	31	full	full	ADJ
fueconorg-11952	148	32	)	)	PUNCT
fueconorg-11952	148	33	or	or	CCONJ
fueconorg-11952	148	34	during	during	ADP
fueconorg-11952	148	35	one	one	NUM
fueconorg-11952	148	36	-	-	PUNCT
fueconorg-11952	148	37	line	line	NOUN
fueconorg-11952	148	38	consolidation	consolidation	NOUN
fueconorg-11952	148	39	(	(	PUNCT
fueconorg-11952	148	40	proportionally	proportionally	ADV
fueconorg-11952	148	41	to	to	ADP
fueconorg-11952	148	42	the	the	DET
fueconorg-11952	148	43	investor	investor	NOUN
fueconorg-11952	148	44	's	's	PART
fueconorg-11952	148	45	participation	participation	NOUN
fueconorg-11952	148	46	)	)	PUNCT
fueconorg-11952	148	47	(	(	PUNCT
fueconorg-11952	148	48	beams	beam	NOUN
fueconorg-11952	148	49	et	et	NOUN
fueconorg-11952	148	50	al	al	PROPN
fueconorg-11952	148	51	.	.	PROPN
fueconorg-11952	148	52	,	,	PUNCT
fueconorg-11952	148	53	2018	2018	NUM
fueconorg-11952	148	54	)	)	PUNCT
fueconorg-11952	148	55	.	.	PUNCT
fueconorg-11952	149	1	also	also	ADV
fueconorg-11952	149	2	,	,	PUNCT
fueconorg-11952	149	3	while	while	SCONJ
fueconorg-11952	149	4	the	the	DET
fueconorg-11952	149	5	direction	direction	NOUN
fueconorg-11952	149	6	of	of	ADP
fueconorg-11952	149	7	the	the	DET
fueconorg-11952	149	8	transaction	transaction	NOUN
fueconorg-11952	149	9	(	(	PUNCT
fueconorg-11952	149	10	downstream	downstream	ADJ
fueconorg-11952	149	11	or	or	CCONJ
fueconorg-11952	149	12	upstream	upstream	ADJ
fueconorg-11952	149	13	)	)	PUNCT
fueconorg-11952	149	14	does	do	AUX
fueconorg-11952	149	15	not	not	PART
fueconorg-11952	149	16	affect	affect	VERB
fueconorg-11952	149	17	the	the	DET
fueconorg-11952	149	18	elimination	elimination	NOUN
fueconorg-11952	149	19	of	of	ADP
fueconorg-11952	149	20	internal	internal	ADJ
fueconorg-11952	149	21	results	result	NOUN
fueconorg-11952	149	22	neither	neither	CCONJ
fueconorg-11952	149	23	during	during	ADP
fueconorg-11952	149	24	full	full	ADJ
fueconorg-11952	149	25	consolidation	consolidation	NOUN
fueconorg-11952	149	26	nor	nor	CCONJ
fueconorg-11952	149	27	during	during	ADP
fueconorg-11952	149	28	one	one	NUM
fueconorg-11952	149	29	-	-	PUNCT
fueconorg-11952	149	30	line	line	NOUN
fueconorg-11952	149	31	consolidation	consolidation	NOUN
fueconorg-11952	149	32	,	,	PUNCT
fueconorg-11952	149	33	when	when	SCONJ
fueconorg-11952	149	34	the	the	DET
fueconorg-11952	149	35	accounting	accounting	NOUN
fueconorg-11952	149	36	company	company	NOUN
fueconorg-11952	149	37	applies	apply	VERB
fueconorg-11952	149	38	the	the	DET
fueconorg-11952	149	39	equity	equity	NOUN
fueconorg-11952	149	40	method	method	NOUN
fueconorg-11952	149	41	,	,	PUNCT
fueconorg-11952	149	42	it	it	PRON
fueconorg-11952	149	43	will	will	AUX
fueconorg-11952	149	44	be	be	AUX
fueconorg-11952	149	45	done	do	VERB
fueconorg-11952	149	46	in	in	ADP
fueconorg-11952	149	47	a	a	DET
fueconorg-11952	149	48	different	different	ADJ
fueconorg-11952	149	49	way	way	NOUN
fueconorg-11952	149	50	for	for	ADP
fueconorg-11952	149	51	upstream	upstream	ADJ
fueconorg-11952	149	52	and	and	CCONJ
fueconorg-11952	149	53	downstream	downstream	ADJ
fueconorg-11952	149	54	transactions	transaction	NOUN
fueconorg-11952	149	55	.	.	PUNCT
fueconorg-11952	150	1	in	in	ADP
fueconorg-11952	150	2	this	this	DET
fueconorg-11952	150	3	regard	regard	NOUN
fueconorg-11952	150	4	,	,	PUNCT
fueconorg-11952	150	5	during	during	ADP
fueconorg-11952	150	6	the	the	DET
fueconorg-11952	150	7	consolidation	consolidation	NOUN
fueconorg-11952	150	8	process	process	NOUN
fueconorg-11952	150	9	,	,	PUNCT
fueconorg-11952	150	10	parent	parent	NOUN
fueconorg-11952	150	11	eliminates	eliminate	VERB
fueconorg-11952	150	12	any	any	DET
fueconorg-11952	150	13	unrealized	unrealized	ADJ
fueconorg-11952	150	14	profit	profit	NOUN
fueconorg-11952	150	15	/	/	SYM
fueconorg-11952	150	16	loss	loss	NOUN
fueconorg-11952	150	17	from	from	ADP
fueconorg-11952	150	18	ending	end	VERB
fueconorg-11952	150	19	inventory	inventory	NOUN
fueconorg-11952	150	20	in	in	ADP
fueconorg-11952	150	21	its	its	PRON
fueconorg-11952	150	22	entirety	entirety	NOUN
fueconorg-11952	150	23	,	,	PUNCT
fueconorg-11952	150	24	for	for	ADP
fueconorg-11952	150	25	both	both	CCONJ
fueconorg-11952	150	26	upstream	upstream	ADJ
fueconorg-11952	150	27	and	and	CCONJ
fueconorg-11952	150	28	downstream	downstream	ADJ
fueconorg-11952	150	29	sales	sale	NOUN
fueconorg-11952	150	30	.	.	PUNCT
fueconorg-11952	151	1	however	however	ADV
fueconorg-11952	151	2	,	,	PUNCT
fueconorg-11952	151	3	during	during	ADP
fueconorg-11952	151	4	the	the	DET
fueconorg-11952	151	5	upstream	upstream	ADJ
fueconorg-11952	151	6	transactions	transaction	NOUN
fueconorg-11952	151	7	,	,	PUNCT
fueconorg-11952	151	8	the	the	DET
fueconorg-11952	151	9	non	non	ADJ
fueconorg-11952	151	10	-	-	ADJ
fueconorg-11952	151	11	controlling	controlling	ADJ
fueconorg-11952	151	12	interest	interest	NOUN
fueconorg-11952	151	13	share	share	NOUN
fueconorg-11952	151	14	can	can	AUX
fueconorg-11952	151	15	be	be	AUX
fueconorg-11952	151	16	affected	affect	VERB
fueconorg-11952	151	17	since	since	SCONJ
fueconorg-11952	151	18	the	the	DET
fueconorg-11952	151	19	subsidiary`s	subsidiary`s	NOUN
fueconorg-11952	151	20	separate	separate	ADJ
fueconorg-11952	151	21	income	income	NOUN
fueconorg-11952	151	22	contains	contain	VERB
fueconorg-11952	151	23	unrealized	unrealized	ADJ
fueconorg-11952	151	24	profit	profit	NOUN
fueconorg-11952	151	25	/	/	SYM
fueconorg-11952	151	26	loss	loss	NOUN
fueconorg-11952	151	27	.	.	PUNCT
fueconorg-11952	152	1	on	on	ADP
fueconorg-11952	152	2	the	the	DET
fueconorg-11952	152	3	other	other	ADJ
fueconorg-11952	152	4	hand	hand	NOUN
fueconorg-11952	152	5	,	,	PUNCT
fueconorg-11952	152	6	during	during	ADP
fueconorg-11952	152	7	downstream	downstream	ADJ
fueconorg-11952	152	8	sales	sale	NOUN
fueconorg-11952	152	9	,	,	PUNCT
fueconorg-11952	152	10	unrealized	unrealized	ADJ
fueconorg-11952	152	11	profit	profit	NOUN
fueconorg-11952	152	12	/	/	SYM
fueconorg-11952	152	13	loss	loss	NOUN
fueconorg-11952	152	14	is	be	AUX
fueconorg-11952	152	15	included	include	VERB
fueconorg-11952	152	16	in	in	ADP
fueconorg-11952	152	17	the	the	DET
fueconorg-11952	152	18	separate	separate	ADJ
fueconorg-11952	152	19	net	net	ADJ
fueconorg-11952	152	20	result	result	NOUN
fueconorg-11952	152	21	of	of	ADP
fueconorg-11952	152	22	the	the	DET
fueconorg-11952	152	23	parent	parent	NOUN
fueconorg-11952	152	24	company	company	NOUN
fueconorg-11952	152	25	,	,	PUNCT
fueconorg-11952	152	26	which	which	PRON
fueconorg-11952	152	27	does	do	AUX
fueconorg-11952	152	28	not	not	PART
fueconorg-11952	152	29	affect	affect	VERB
fueconorg-11952	152	30	a	a	DET
fueconorg-11952	152	31	noncontrolling	noncontrolling	NOUN
fueconorg-11952	152	32	interest	interest	NOUN
fueconorg-11952	152	33	share	share	NOUN
fueconorg-11952	152	34	because	because	SCONJ
fueconorg-11952	152	35	noncontrolling	noncontrolle	VERB
fueconorg-11952	152	36	shareholders	shareholder	NOUN
fueconorg-11952	152	37	have	have	VERB
fueconorg-11952	152	38	an	an	DET
fueconorg-11952	152	39	interest	interest	NOUN
fueconorg-11952	152	40	only	only	ADV
fueconorg-11952	152	41	in	in	ADP
fueconorg-11952	152	42	the	the	DET
fueconorg-11952	152	43	profit	profit	NOUN
fueconorg-11952	152	44	of	of	ADP
fueconorg-11952	152	45	the	the	DET
fueconorg-11952	152	46	subsidiary	subsidiary	NOUN
fueconorg-11952	152	47	.	.	PUNCT
fueconorg-11952	153	1	therefore	therefore	ADV
fueconorg-11952	153	2	,	,	PUNCT
fueconorg-11952	153	3	in	in	ADP
fueconorg-11952	153	4	upstream	upstream	ADJ
fueconorg-11952	153	5	situations	situation	NOUN
fueconorg-11952	153	6	,	,	PUNCT
fueconorg-11952	153	7	when	when	SCONJ
fueconorg-11952	153	8	the	the	DET
fueconorg-11952	153	9	subsidiary`s	subsidiary`s	NOUN
fueconorg-11952	153	10	separate	separate	ADJ
fueconorg-11952	153	11	income	income	NOUN
fueconorg-11952	153	12	includes	include	VERB
fueconorg-11952	153	13	unrealized	unrealized	ADJ
fueconorg-11952	153	14	profit	profit	NOUN
fueconorg-11952	153	15	,	,	PUNCT
fueconorg-11952	153	16	during	during	ADP
fueconorg-11952	153	17	consolidation	consolidation	NOUN
fueconorg-11952	153	18	it	it	PRON
fueconorg-11952	153	19	should	should	AUX
fueconorg-11952	153	20	be	be	AUX
fueconorg-11952	153	21	reduced	reduce	VERB
fueconorg-11952	153	22	by	by	ADP
fueconorg-11952	153	23	the	the	DET
fueconorg-11952	153	24	amount	amount	NOUN
fueconorg-11952	153	25	of	of	ADP
fueconorg-11952	153	26	unrealized	unrealized	ADJ
fueconorg-11952	153	27	profit	profit	NOUN
fueconorg-11952	153	28	related	relate	VERB
fueconorg-11952	153	29	to	to	ADP
fueconorg-11952	153	30	minority	minority	NOUN
fueconorg-11952	153	31	shareholders	shareholder	NOUN
fueconorg-11952	153	32	.	.	PUNCT
fueconorg-11952	154	1	more	more	ADV
fueconorg-11952	154	2	precisely	precisely	ADV
fueconorg-11952	154	3	,	,	PUNCT
fueconorg-11952	154	4	when	when	SCONJ
fueconorg-11952	154	5	the	the	DET
fueconorg-11952	154	6	parent	parent	NOUN
fueconorg-11952	154	7	company	company	NOUN
fueconorg-11952	154	8	applies	apply	VERB
fueconorg-11952	154	9	230	230	NUM
fueconorg-11952	154	10	v.	v.	ADP
fueconorg-11952	154	11	sekerez	sekerez	PROPN
fueconorg-11952	154	12	,	,	PUNCT
fueconorg-11952	154	13	d.	d.	PROPN
fueconorg-11952	154	14	spasić	spasić	VERB
fueconorg-11952	154	15	the	the	DET
fueconorg-11952	154	16	equity	equity	NOUN
fueconorg-11952	154	17	method	method	NOUN
fueconorg-11952	154	18	,	,	PUNCT
fueconorg-11952	154	19	unrealized	unrealized	ADJ
fueconorg-11952	154	20	gains	gain	NOUN
fueconorg-11952	154	21	/	/	SYM
fueconorg-11952	154	22	losses	loss	NOUN
fueconorg-11952	154	23	on	on	ADP
fueconorg-11952	154	24	upstream	upstream	ADJ
fueconorg-11952	154	25	transactions	transaction	NOUN
fueconorg-11952	154	26	are	be	AUX
fueconorg-11952	154	27	eliminated	eliminate	VERB
fueconorg-11952	154	28	proportionally	proportionally	ADV
fueconorg-11952	154	29	between	between	ADP
fueconorg-11952	154	30	the	the	DET
fueconorg-11952	154	31	controlling	controlling	NOUN
fueconorg-11952	154	32	and	and	CCONJ
fueconorg-11952	154	33	noncontrolling	noncontrolling	NOUN
fueconorg-11952	154	34	interests	interest	NOUN
fueconorg-11952	154	35	.	.	PUNCT
fueconorg-11952	155	1	it	it	PRON
fueconorg-11952	155	2	is	be	AUX
fueconorg-11952	155	3	essentially	essentially	ADV
fueconorg-11952	155	4	the	the	DET
fueconorg-11952	155	5	correct	correct	ADJ
fueconorg-11952	155	6	option	option	NOUN
fueconorg-11952	155	7	,	,	PUNCT
fueconorg-11952	155	8	because	because	SCONJ
fueconorg-11952	155	9	both	both	PRON
fueconorg-11952	155	10	controlling	control	VERB
fueconorg-11952	155	11	and	and	CCONJ
fueconorg-11952	155	12	noncontrolling	noncontrolling	NOUN
fueconorg-11952	155	13	share	share	NOUN
fueconorg-11952	155	14	of	of	ADP
fueconorg-11952	155	15	consolidated	consolidated	ADJ
fueconorg-11952	155	16	result	result	NOUN
fueconorg-11952	155	17	are	be	AUX
fueconorg-11952	155	18	computed	compute	VERB
fueconorg-11952	155	19	on	on	ADP
fueconorg-11952	155	20	the	the	DET
fueconorg-11952	155	21	basis	basis	NOUN
fueconorg-11952	155	22	of	of	ADP
fueconorg-11952	155	23	the	the	DET
fueconorg-11952	155	24	realized	realize	VERB
fueconorg-11952	155	25	result	result	NOUN
fueconorg-11952	155	26	from	from	ADP
fueconorg-11952	155	27	the	the	DET
fueconorg-11952	155	28	viewpoint	viewpoint	NOUN
fueconorg-11952	155	29	of	of	ADP
fueconorg-11952	155	30	the	the	DET
fueconorg-11952	155	31	group	group	NOUN
fueconorg-11952	155	32	.	.	PUNCT
fueconorg-11952	156	1	on	on	ADP
fueconorg-11952	156	2	the	the	DET
fueconorg-11952	156	3	contrary	contrary	NOUN
fueconorg-11952	156	4	,	,	PUNCT
fueconorg-11952	156	5	during	during	ADP
fueconorg-11952	156	6	downstream	downstream	ADJ
fueconorg-11952	156	7	transactions	transaction	NOUN
fueconorg-11952	156	8	,	,	PUNCT
fueconorg-11952	156	9	the	the	DET
fueconorg-11952	156	10	parent	parent	NOUN
fueconorg-11952	156	11	that	that	PRON
fueconorg-11952	156	12	is	be	AUX
fueconorg-11952	156	13	applying	apply	VERB
fueconorg-11952	156	14	the	the	DET
fueconorg-11952	156	15	equity	equity	NOUN
fueconorg-11952	156	16	method	method	NOUN
fueconorg-11952	156	17	eliminates	eliminate	VERB
fueconorg-11952	156	18	100	100	NUM
fueconorg-11952	156	19	%	%	NOUN
fueconorg-11952	156	20	of	of	ADP
fueconorg-11952	156	21	the	the	DET
fueconorg-11952	156	22	internal	internal	ADJ
fueconorg-11952	156	23	result	result	NOUN
fueconorg-11952	156	24	,	,	PUNCT
fueconorg-11952	156	25	and	and	CCONJ
fueconorg-11952	156	26	not	not	PART
fueconorg-11952	156	27	only	only	ADV
fueconorg-11952	156	28	the	the	DET
fueconorg-11952	156	29	part	part	NOUN
fueconorg-11952	156	30	that	that	PRON
fueconorg-11952	156	31	is	be	AUX
fueconorg-11952	156	32	proportional	proportional	ADJ
fueconorg-11952	156	33	to	to	ADP
fueconorg-11952	156	34	its	its	PRON
fueconorg-11952	156	35	interest	interest	NOUN
fueconorg-11952	156	36	in	in	ADP
fueconorg-11952	156	37	the	the	DET
fueconorg-11952	156	38	subsidiary	subsidiary	NOUN
fueconorg-11952	156	39	(	(	PUNCT
fueconorg-11952	156	40	as	as	ADP
fueconorg-11952	156	41	in	in	ADP
fueconorg-11952	156	42	the	the	DET
fueconorg-11952	156	43	case	case	NOUN
fueconorg-11952	156	44	of	of	ADP
fueconorg-11952	156	45	upstream	upstream	ADJ
fueconorg-11952	156	46	sales	sale	NOUN
fueconorg-11952	156	47	)	)	PUNCT
fueconorg-11952	156	48	,	,	PUNCT
fueconorg-11952	156	49	because	because	SCONJ
fueconorg-11952	156	50	in	in	ADP
fueconorg-11952	156	51	such	such	ADJ
fueconorg-11952	156	52	situations	situation	NOUN
fueconorg-11952	156	53	minority	minority	NOUN
fueconorg-11952	156	54	shareholders	shareholder	NOUN
fueconorg-11952	156	55	have	have	VERB
fueconorg-11952	156	56	no	no	DET
fueconorg-11952	156	57	interest	interest	NOUN
fueconorg-11952	156	58	in	in	ADP
fueconorg-11952	156	59	the	the	DET
fueconorg-11952	156	60	result	result	NOUN
fueconorg-11952	156	61	of	of	ADP
fueconorg-11952	156	62	the	the	DET
fueconorg-11952	156	63	parent	parent	NOUN
fueconorg-11952	156	64	company	company	NOUN
fueconorg-11952	156	65	.	.	PUNCT
fueconorg-11952	157	1	it	it	PRON
fueconorg-11952	157	2	should	should	AUX
fueconorg-11952	157	3	be	be	AUX
fueconorg-11952	157	4	said	say	VERB
fueconorg-11952	157	5	that	that	SCONJ
fueconorg-11952	157	6	us	us	PROPN
fueconorg-11952	157	7	gaap	gaap	PROPN
fueconorg-11952	157	8	is	be	AUX
fueconorg-11952	157	9	not	not	PART
fueconorg-11952	157	10	completely	completely	ADV
fueconorg-11952	157	11	clear	clear	ADJ
fueconorg-11952	157	12	on	on	ADP
fueconorg-11952	157	13	the	the	DET
fueconorg-11952	157	14	treatment	treatment	NOUN
fueconorg-11952	157	15	of	of	ADP
fueconorg-11952	157	16	internal	internal	ADJ
fueconorg-11952	157	17	results	result	NOUN
fueconorg-11952	157	18	during	during	ADP
fueconorg-11952	157	19	full	full	ADJ
fueconorg-11952	157	20	consolidation	consolidation	NOUN
fueconorg-11952	157	21	,	,	PUNCT
fueconorg-11952	157	22	which	which	PRON
fueconorg-11952	157	23	can	can	AUX
fueconorg-11952	157	24	lead	lead	VERB
fueconorg-11952	157	25	to	to	ADP
fueconorg-11952	157	26	inconsistent	inconsistent	ADJ
fueconorg-11952	157	27	practice	practice	NOUN
fueconorg-11952	157	28	when	when	SCONJ
fueconorg-11952	157	29	there	there	PRON
fueconorg-11952	157	30	are	be	VERB
fueconorg-11952	157	31	noncontrolling	noncontrolle	VERB
fueconorg-11952	157	32	interests	interest	NOUN
fueconorg-11952	157	33	.	.	PUNCT
fueconorg-11952	158	1	asc	asc	PROPN
fueconorg-11952	158	2	810	810	PROPN
fueconorg-11952	158	3	initially	initially	ADV
fueconorg-11952	158	4	requires	require	VERB
fueconorg-11952	158	5	that	that	SCONJ
fueconorg-11952	158	6	“	"	PUNCT
fueconorg-11952	158	7	all	all	DET
fueconorg-11952	158	8	internal	internal	ADJ
fueconorg-11952	158	9	gains	gain	NOUN
fueconorg-11952	158	10	and	and	CCONJ
fueconorg-11952	158	11	losses	loss	NOUN
fueconorg-11952	158	12	be	be	AUX
fueconorg-11952	158	13	eliminated	eliminate	VERB
fueconorg-11952	158	14	completely	completely	ADV
fueconorg-11952	158	15	,	,	PUNCT
fueconorg-11952	158	16	regardless	regardless	ADV
fueconorg-11952	158	17	of	of	ADP
fueconorg-11952	158	18	the	the	DET
fueconorg-11952	158	19	direction	direction	NOUN
fueconorg-11952	158	20	of	of	ADP
fueconorg-11952	158	21	the	the	DET
fueconorg-11952	158	22	transaction	transaction	NOUN
fueconorg-11952	158	23	and	and	CCONJ
fueconorg-11952	158	24	the	the	DET
fueconorg-11952	158	25	existence	existence	NOUN
fueconorg-11952	158	26	of	of	ADP
fueconorg-11952	158	27	a	a	DET
fueconorg-11952	158	28	noncontrolling	noncontrolling	NOUN
fueconorg-11952	158	29	interest	interest	NOUN
fueconorg-11952	158	30	,	,	PUNCT
fueconorg-11952	158	31	which	which	PRON
fueconorg-11952	158	32	is	be	AUX
fueconorg-11952	158	33	in	in	ADP
fueconorg-11952	158	34	the	the	DET
fueconorg-11952	158	35	spirit	spirit	NOUN
fueconorg-11952	158	36	of	of	ADP
fueconorg-11952	158	37	the	the	DET
fueconorg-11952	158	38	idea	idea	NOUN
fueconorg-11952	158	39	that	that	SCONJ
fueconorg-11952	158	40	consolidated	consolidated	ADJ
fueconorg-11952	158	41	financial	financial	ADJ
fueconorg-11952	158	42	statements	statement	NOUN
fueconorg-11952	158	43	represent	represent	VERB
fueconorg-11952	158	44	the	the	DET
fueconorg-11952	158	45	financial	financial	ADJ
fueconorg-11952	158	46	position	position	NOUN
fueconorg-11952	158	47	and	and	CCONJ
fueconorg-11952	158	48	results	result	NOUN
fueconorg-11952	158	49	of	of	ADP
fueconorg-11952	158	50	the	the	DET
fueconorg-11952	158	51	group	group	NOUN
fueconorg-11952	158	52	's	's	PART
fueconorg-11952	158	53	operations	operation	NOUN
fueconorg-11952	158	54	”	"	PUNCT
fueconorg-11952	158	55	as	as	ADP
fueconorg-11952	158	56	a	a	DET
fueconorg-11952	158	57	single	single	ADJ
fueconorg-11952	158	58	economic	economic	ADJ
fueconorg-11952	158	59	entity	entity	NOUN
fueconorg-11952	158	60	.	.	PUNCT
fueconorg-11952	159	1	however	however	ADV
fueconorg-11952	159	2	,	,	PUNCT
fueconorg-11952	159	3	the	the	DET
fueconorg-11952	159	4	same	same	ADJ
fueconorg-11952	159	5	standard	standard	NOUN
fueconorg-11952	159	6	further	far	ADV
fueconorg-11952	159	7	provides	provide	VERB
fueconorg-11952	159	8	“	"	PUNCT
fueconorg-11952	159	9	the	the	DET
fueconorg-11952	159	10	option	option	NOUN
fueconorg-11952	159	11	that	that	PRON
fueconorg-11952	159	12	the	the	DET
fueconorg-11952	159	13	elimination	elimination	NOUN
fueconorg-11952	159	14	of	of	ADP
fueconorg-11952	159	15	intercompany	intercompany	NOUN
fueconorg-11952	159	16	profit	profit	NOUN
fueconorg-11952	159	17	or	or	CCONJ
fueconorg-11952	159	18	loss	loss	NOUN
fueconorg-11952	159	19	may	may	AUX
fueconorg-11952	159	20	be	be	AUX
fueconorg-11952	159	21	allocated	allocate	VERB
fueconorg-11952	159	22	proportionately	proportionately	ADV
fueconorg-11952	159	23	between	between	ADP
fueconorg-11952	159	24	the	the	DET
fueconorg-11952	159	25	parent	parent	NOUN
fueconorg-11952	159	26	and	and	CCONJ
fueconorg-11952	159	27	noncontrolling	noncontrolling	NOUN
fueconorg-11952	159	28	interest	interest	NOUN
fueconorg-11952	159	29	”	"	PUNCT
fueconorg-11952	159	30	.	.	PUNCT
fueconorg-11952	160	1	this	this	DET
fueconorg-11952	160	2	possibility	possibility	NOUN
fueconorg-11952	160	3	indicates	indicate	VERB
fueconorg-11952	160	4	that	that	SCONJ
fueconorg-11952	160	5	alternative	alternative	ADJ
fueconorg-11952	160	6	approaches	approach	NOUN
fueconorg-11952	160	7	are	be	AUX
fueconorg-11952	160	8	available	available	ADJ
fueconorg-11952	160	9	in	in	ADP
fueconorg-11952	160	10	eliminating	eliminate	VERB
fueconorg-11952	160	11	internal	internal	ADJ
fueconorg-11952	160	12	results	result	NOUN
fueconorg-11952	160	13	and	and	CCONJ
fueconorg-11952	160	14	computing	compute	VERB
fueconorg-11952	160	15	the	the	DET
fueconorg-11952	160	16	noncontrolling	noncontrolling	NOUN
fueconorg-11952	160	17	interst	interst	PROPN
fueconorg-11952	160	18	’s	’s	PART
fueconorg-11952	160	19	share	share	NOUN
fueconorg-11952	160	20	of	of	ADP
fueconorg-11952	160	21	net	net	ADJ
fueconorg-11952	160	22	income	income	NOUN
fueconorg-11952	160	23	of	of	ADP
fueconorg-11952	160	24	subsidiary	subsidiary	NOUN
fueconorg-11952	160	25	(	(	PUNCT
fueconorg-11952	160	26	hoyle	hoyle	NOUN
fueconorg-11952	160	27	,	,	PUNCT
fueconorg-11952	160	28	2011	2011	NUM
fueconorg-11952	160	29	)	)	PUNCT
fueconorg-11952	160	30	.	.	PUNCT
fueconorg-11952	161	1	the	the	DET
fueconorg-11952	161	2	option	option	NOUN
fueconorg-11952	161	3	that	that	SCONJ
fueconorg-11952	161	4	the	the	DET
fueconorg-11952	161	5	elimination	elimination	NOUN
fueconorg-11952	161	6	of	of	ADP
fueconorg-11952	161	7	internal	internal	ADJ
fueconorg-11952	161	8	results	result	NOUN
fueconorg-11952	161	9	can	can	AUX
fueconorg-11952	161	10	be	be	AUX
fueconorg-11952	161	11	done	do	VERB
fueconorg-11952	161	12	completely	completely	ADV
fueconorg-11952	161	13	or	or	CCONJ
fueconorg-11952	161	14	proportionally	proportionally	ADV
fueconorg-11952	161	15	can	can	AUX
fueconorg-11952	161	16	result	result	VERB
fueconorg-11952	161	17	in	in	ADP
fueconorg-11952	161	18	an	an	DET
fueconorg-11952	161	19	inconsistent	inconsistent	ADJ
fueconorg-11952	161	20	treatment	treatment	NOUN
fueconorg-11952	161	21	of	of	ADP
fueconorg-11952	161	22	internal	internal	ADJ
fueconorg-11952	161	23	results	result	NOUN
fueconorg-11952	161	24	in	in	ADP
fueconorg-11952	161	25	terms	term	NOUN
fueconorg-11952	161	26	of	of	ADP
fueconorg-11952	161	27	upstream	upstream	ADJ
fueconorg-11952	161	28	transactions	transaction	NOUN
fueconorg-11952	161	29	,	,	PUNCT
fueconorg-11952	161	30	both	both	PRON
fueconorg-11952	161	31	between	between	ADP
fueconorg-11952	161	32	the	the	DET
fueconorg-11952	161	33	parent	parent	NOUN
fueconorg-11952	161	34	companies	company	NOUN
fueconorg-11952	161	35	that	that	PRON
fueconorg-11952	161	36	perform	perform	VERB
fueconorg-11952	161	37	full	full	ADJ
fueconorg-11952	161	38	consolidation	consolidation	NOUN
fueconorg-11952	161	39	,	,	PUNCT
fueconorg-11952	161	40	and	and	CCONJ
fueconorg-11952	161	41	between	between	ADP
fueconorg-11952	161	42	consolidation	consolidation	NOUN
fueconorg-11952	161	43	procedures	procedure	NOUN
fueconorg-11952	161	44	and	and	CCONJ
fueconorg-11952	161	45	equity	equity	NOUN
fueconorg-11952	161	46	method	method	NOUN
fueconorg-11952	161	47	accounting	accounting	NOUN
fueconorg-11952	161	48	.	.	PUNCT
fueconorg-11952	162	1	regardless	regardless	ADV
fueconorg-11952	162	2	of	of	ADP
fueconorg-11952	162	3	the	the	DET
fueconorg-11952	162	4	previously	previously	ADV
fueconorg-11952	162	5	mentioned	mention	VERB
fueconorg-11952	162	6	option	option	NOUN
fueconorg-11952	162	7	,	,	PUNCT
fueconorg-11952	162	8	when	when	SCONJ
fueconorg-11952	162	9	the	the	DET
fueconorg-11952	162	10	parent	parent	NOUN
fueconorg-11952	162	11	company	company	NOUN
fueconorg-11952	162	12	uses	use	VERB
fueconorg-11952	162	13	the	the	DET
fueconorg-11952	162	14	equity	equity	NOUN
fueconorg-11952	162	15	method	method	NOUN
fueconorg-11952	162	16	for	for	ADP
fueconorg-11952	162	17	its	its	PRON
fueconorg-11952	162	18	separate	separate	ADJ
fueconorg-11952	162	19	financial	financial	ADJ
fueconorg-11952	162	20	statements	statement	NOUN
fueconorg-11952	162	21	,	,	PUNCT
fueconorg-11952	162	22	it	it	PRON
fueconorg-11952	162	23	will	will	AUX
fueconorg-11952	162	24	eliminate	eliminate	VERB
fueconorg-11952	162	25	the	the	DET
fueconorg-11952	162	26	entire	entire	ADJ
fueconorg-11952	162	27	amount	amount	NOUN
fueconorg-11952	162	28	of	of	ADP
fueconorg-11952	162	29	unrealized	unrealized	ADJ
fueconorg-11952	162	30	profits	profit	NOUN
fueconorg-11952	162	31	/	/	SYM
fueconorg-11952	162	32	losses	loss	NOUN
fueconorg-11952	162	33	during	during	ADP
fueconorg-11952	162	34	downstream	downstream	ADJ
fueconorg-11952	162	35	sales	sale	NOUN
fueconorg-11952	162	36	,	,	PUNCT
fueconorg-11952	162	37	and	and	CCONJ
fueconorg-11952	162	38	only	only	ADV
fueconorg-11952	162	39	a	a	DET
fueconorg-11952	162	40	proportional	proportional	ADJ
fueconorg-11952	162	41	part	part	NOUN
fueconorg-11952	162	42	during	during	ADP
fueconorg-11952	162	43	upstream	upstream	ADJ
fueconorg-11952	162	44	transactions	transaction	NOUN
fueconorg-11952	162	45	.	.	PUNCT
fueconorg-11952	163	1	example	example	NOUN
fueconorg-11952	163	2	:	:	PUNCT
fueconorg-11952	163	3	to	to	PART
fueconorg-11952	163	4	ilustrate	ilustrate	VERB
fueconorg-11952	163	5	,	,	PUNCT
fueconorg-11952	163	6	assume	assume	VERB
fueconorg-11952	163	7	that	that	SCONJ
fueconorg-11952	163	8	company	company	NOUN
fueconorg-11952	163	9	a	a	DET
fueconorg-11952	163	10	owns	own	VERB
fueconorg-11952	163	11	80	80	NUM
fueconorg-11952	163	12	percent	percent	NOUN
fueconorg-11952	163	13	of	of	ADP
fueconorg-11952	163	14	voting	vote	VERB
fueconorg-11952	163	15	stock	stock	NOUN
fueconorg-11952	163	16	of	of	ADP
fueconorg-11952	163	17	company	company	PROPN
fueconorg-11952	163	18	b.	b.	PROPN
fueconorg-11952	163	19	during	during	ADP
fueconorg-11952	163	20	the	the	DET
fueconorg-11952	163	21	period	period	NOUN
fueconorg-11952	163	22	,	,	PUNCT
fueconorg-11952	163	23	intercompany	intercompany	NOUN
fueconorg-11952	163	24	sales	sale	NOUN
fueconorg-11952	163	25	of	of	ADP
fueconorg-11952	163	26	100,000	100,000	NUM
fueconorg-11952	163	27	occur	occur	VERB
fueconorg-11952	163	28	at	at	ADP
fueconorg-11952	163	29	a	a	DET
fueconorg-11952	163	30	profit	profit	NOUN
fueconorg-11952	163	31	of	of	ADP
fueconorg-11952	163	32	30,000	30,000	NUM
fueconorg-11952	163	33	.	.	PUNCT
fueconorg-11952	164	1	at	at	ADP
fueconorg-11952	164	2	the	the	DET
fueconorg-11952	164	3	end	end	NOUN
fueconorg-11952	164	4	of	of	ADP
fueconorg-11952	164	5	the	the	DET
fueconorg-11952	164	6	year	year	NOUN
fueconorg-11952	164	7	,	,	PUNCT
fueconorg-11952	164	8	inventory	inventory	NOUN
fueconorg-11952	164	9	includes	include	VERB
fueconorg-11952	164	10	half	half	NOUN
fueconorg-11952	164	11	of	of	ADP
fueconorg-11952	164	12	merchandise	merchandise	NOUN
fueconorg-11952	164	13	from	from	ADP
fueconorg-11952	164	14	the	the	DET
fueconorg-11952	164	15	intercompany	intercompany	NOUN
fueconorg-11952	164	16	transactions	transaction	NOUN
fueconorg-11952	164	17	.	.	PUNCT
fueconorg-11952	165	1	company	company	NOUN
fueconorg-11952	165	2	a	a	PRON
fueconorg-11952	165	3	does	do	AUX
fueconorg-11952	165	4	not	not	PART
fueconorg-11952	165	5	prepare	prepare	VERB
fueconorg-11952	165	6	consolidated	consolidate	VERB
fueconorg-11952	165	7	,	,	PUNCT
fueconorg-11952	165	8	but	but	CCONJ
fueconorg-11952	165	9	only	only	ADV
fueconorg-11952	165	10	separate	separate	ADJ
fueconorg-11952	165	11	financial	financial	ADJ
fueconorg-11952	165	12	statements	statement	NOUN
fueconorg-11952	165	13	,	,	PUNCT
fueconorg-11952	165	14	using	use	VERB
fueconorg-11952	165	15	equity	equity	NOUN
fueconorg-11952	165	16	method	method	NOUN
fueconorg-11952	165	17	.	.	PUNCT
fueconorg-11952	166	1	downstream	downstream	ADJ
fueconorg-11952	166	2	sales	sale	NOUN
fueconorg-11952	166	3	sales	sale	NOUN
fueconorg-11952	166	4	by	by	ADP
fueconorg-11952	166	5	a	a	DET
fueconorg-11952	166	6	parent	parent	NOUN
fueconorg-11952	166	7	company	company	NOUN
fueconorg-11952	166	8	to	to	ADP
fueconorg-11952	166	9	its	its	PRON
fueconorg-11952	166	10	subsidiaries	subsidiary	NOUN
fueconorg-11952	166	11	increase	increase	VERB
fueconorg-11952	166	12	parent	parent	NOUN
fueconorg-11952	166	13	’s	’s	PART
fueconorg-11952	166	14	profit	profit	NOUN
fueconorg-11952	166	15	but	but	CCONJ
fueconorg-11952	166	16	they	they	PRON
fueconorg-11952	166	17	do	do	AUX
fueconorg-11952	166	18	not	not	PART
fueconorg-11952	166	19	affect	affect	VERB
fueconorg-11952	166	20	the	the	DET
fueconorg-11952	166	21	income	income	NOUN
fueconorg-11952	166	22	of	of	ADP
fueconorg-11952	166	23	subsidiary	subsidiary	NOUN
fueconorg-11952	166	24	until	until	SCONJ
fueconorg-11952	166	25	the	the	DET
fueconorg-11952	166	26	goods	good	NOUN
fueconorg-11952	166	27	are	be	AUX
fueconorg-11952	166	28	sold	sell	VERB
fueconorg-11952	166	29	to	to	ADP
fueconorg-11952	166	30	third	third	ADJ
fueconorg-11952	166	31	parties	party	NOUN
fueconorg-11952	166	32	.	.	PUNCT
fueconorg-11952	167	1	given	give	VERB
fueconorg-11952	167	2	that	that	SCONJ
fueconorg-11952	167	3	the	the	DET
fueconorg-11952	167	4	entire	entire	ADJ
fueconorg-11952	167	5	amount	amount	NOUN
fueconorg-11952	167	6	of	of	ADP
fueconorg-11952	167	7	internal	internal	ADJ
fueconorg-11952	167	8	profit	profit	NOUN
fueconorg-11952	167	9	,	,	PUNCT
fueconorg-11952	167	10	which	which	PRON
fueconorg-11952	167	11	is	be	AUX
fueconorg-11952	167	12	contained	contain	VERB
fueconorg-11952	167	13	in	in	ADP
fueconorg-11952	167	14	the	the	DET
fueconorg-11952	167	15	inventory	inventory	NOUN
fueconorg-11952	167	16	of	of	ADP
fueconorg-11952	167	17	company	company	NOUN
fueconorg-11952	167	18	b	b	PROPN
fueconorg-11952	167	19	,	,	PUNCT
fueconorg-11952	167	20	increases	increase	VERB
fueconorg-11952	167	21	the	the	DET
fueconorg-11952	167	22	profit	profit	NOUN
fueconorg-11952	167	23	of	of	ADP
fueconorg-11952	167	24	the	the	DET
fueconorg-11952	167	25	parent	parent	NOUN
fueconorg-11952	167	26	company	company	NOUN
fueconorg-11952	167	27	a	a	DET
fueconorg-11952	167	28	,	,	PUNCT
fueconorg-11952	167	29	entire	entire	ADJ
fueconorg-11952	167	30	amount	amount	NOUN
fueconorg-11952	167	31	also	also	ADV
fueconorg-11952	167	32	must	must	AUX
fueconorg-11952	167	33	be	be	AUX
fueconorg-11952	167	34	eliminated	eliminate	VERB
fueconorg-11952	167	35	from	from	ADP
fueconorg-11952	167	36	the	the	DET
fueconorg-11952	167	37	parent	parent	NOUN
fueconorg-11952	167	38	income	income	NOUN
fueconorg-11952	167	39	statement	statement	NOUN
fueconorg-11952	167	40	.	.	PUNCT
fueconorg-11952	168	1	the	the	DET
fueconorg-11952	168	2	amount	amount	NOUN
fueconorg-11952	168	3	that	that	PRON
fueconorg-11952	168	4	must	must	AUX
fueconorg-11952	168	5	be	be	AUX
fueconorg-11952	168	6	eliminated	eliminate	VERB
fueconorg-11952	168	7	is	be	AUX
fueconorg-11952	168	8	15,000	15,000	NUM
fueconorg-11952	168	9	(	(	PUNCT
fueconorg-11952	168	10	30,000/2	30,000/2	NUM
fueconorg-11952	168	11	)	)	PUNCT
fueconorg-11952	168	12	because	because	SCONJ
fueconorg-11952	168	13	half	half	NOUN
fueconorg-11952	168	14	of	of	ADP
fueconorg-11952	168	15	the	the	DET
fueconorg-11952	168	16	internally	internally	ADV
fueconorg-11952	168	17	transferred	transfer	VERB
fueconorg-11952	168	18	goods	good	NOUN
fueconorg-11952	168	19	are	be	AUX
fueconorg-11952	168	20	still	still	ADV
fueconorg-11952	168	21	in	in	ADP
fueconorg-11952	168	22	stock	stock	NOUN
fueconorg-11952	168	23	.	.	PUNCT
fueconorg-11952	169	1	under	under	ADP
fueconorg-11952	169	2	the	the	DET
fueconorg-11952	169	3	equity	equity	NOUN
fueconorg-11952	169	4	method	method	NOUN
fueconorg-11952	169	5	of	of	ADP
fueconorg-11952	169	6	accounting	accounting	NOUN
fueconorg-11952	169	7	,	,	PUNCT
fueconorg-11952	169	8	elimination	elimination	NOUN
fueconorg-11952	169	9	of	of	ADP
fueconorg-11952	169	10	this	this	DET
fueconorg-11952	169	11	internal	internal	ADJ
fueconorg-11952	169	12	profit	profit	NOUN
fueconorg-11952	169	13	of	of	ADP
fueconorg-11952	169	14	15,000	15,000	NUM
fueconorg-11952	169	15	is	be	AUX
fueconorg-11952	169	16	done	do	VERB
fueconorg-11952	169	17	by	by	ADP
fueconorg-11952	169	18	reducing	reduce	VERB
fueconorg-11952	169	19	the	the	DET
fueconorg-11952	169	20	value	value	NOUN
fueconorg-11952	169	21	of	of	ADP
fueconorg-11952	169	22	its	its	PRON
fueconorg-11952	169	23	investment	investment	NOUN
fueconorg-11952	169	24	and	and	CCONJ
fueconorg-11952	169	25	the	the	DET
fueconorg-11952	169	26	investment	investment	NOUN
fueconorg-11952	169	27	income	income	NOUN
fueconorg-11952	169	28	of	of	ADP
fueconorg-11952	169	29	company	company	NOUN
fueconorg-11952	169	30	a.	a.	NOUN
fueconorg-11952	169	31	upstream	upstream	PROPN
fueconorg-11952	169	32	sales	sale	NOUN
fueconorg-11952	169	33	sales	sale	NOUN
fueconorg-11952	169	34	by	by	ADP
fueconorg-11952	169	35	subsidiary	subsidiary	NOUN
fueconorg-11952	169	36	to	to	ADP
fueconorg-11952	169	37	its	its	PRON
fueconorg-11952	169	38	parent	parent	NOUN
fueconorg-11952	169	39	company	company	NOUN
fueconorg-11952	169	40	increase	increase	VERB
fueconorg-11952	169	41	parent	parent	NOUN
fueconorg-11952	169	42	’s	’s	PART
fueconorg-11952	169	43	profit	profit	NOUN
fueconorg-11952	170	1	but	but	CCONJ
fueconorg-11952	170	2	they	they	PRON
fueconorg-11952	170	3	do	do	AUX
fueconorg-11952	170	4	not	not	PART
fueconorg-11952	170	5	affect	affect	VERB
fueconorg-11952	170	6	the	the	DET
fueconorg-11952	170	7	income	income	NOUN
fueconorg-11952	170	8	of	of	ADP
fueconorg-11952	170	9	parent	parent	NOUN
fueconorg-11952	170	10	until	until	SCONJ
fueconorg-11952	170	11	the	the	DET
fueconorg-11952	170	12	goods	good	NOUN
fueconorg-11952	170	13	are	be	AUX
fueconorg-11952	170	14	sold	sell	VERB
fueconorg-11952	170	15	to	to	ADP
fueconorg-11952	170	16	third	third	ADJ
fueconorg-11952	170	17	parties	party	NOUN
fueconorg-11952	170	18	.	.	PUNCT
fueconorg-11952	171	1	however	however	ADV
fueconorg-11952	171	2	,	,	PUNCT
fueconorg-11952	171	3	company	company	NOUN
fueconorg-11952	171	4	a	a	PRON
fueconorg-11952	171	5	recognizes	recognize	VERB
fueconorg-11952	171	6	its	its	PRON
fueconorg-11952	171	7	share	share	NOUN
fueconorg-11952	171	8	of	of	ADP
fueconorg-11952	171	9	income	income	NOUN
fueconorg-11952	171	10	of	of	ADP
fueconorg-11952	171	11	company	company	NOUN
fueconorg-11952	171	12	b	b	PROPN
fueconorg-11952	171	13	on	on	ADP
fueconorg-11952	171	14	a	a	DET
fueconorg-11952	171	15	proportional	proportional	ADJ
fueconorg-11952	171	16	basis	basis	NOUN
fueconorg-11952	171	17	,	,	PUNCT
fueconorg-11952	171	18	so	so	ADV
fueconorg-11952	171	19	given	give	VERB
fueconorg-11952	171	20	that	that	DET
fueconorg-11952	171	21	company	company	NOUN
fueconorg-11952	171	22	b	b	PROPN
fueconorg-11952	171	23	is	be	AUX
fueconorg-11952	171	24	partially	partially	ADV
fueconorg-11952	171	25	owned	own	VERB
fueconorg-11952	171	26	subsidiary	subsidiary	NOUN
fueconorg-11952	171	27	,	,	PUNCT
fueconorg-11952	171	28	only	only	ADV
fueconorg-11952	171	29	proportionate	proportionate	ADJ
fueconorg-11952	171	30	share	share	NOUN
fueconorg-11952	171	31	of	of	ADP
fueconorg-11952	171	32	subsidiary	subsidiary	NOUN
fueconorg-11952	171	33	’s	’s	PART
fueconorg-11952	171	34	internal	internal	ADJ
fueconorg-11952	171	35	profit	profit	NOUN
fueconorg-11952	171	36	will	will	AUX
fueconorg-11952	171	37	be	be	AUX
fueconorg-11952	171	38	deffered	deffere	VERB
fueconorg-11952	171	39	(	(	PUNCT
fueconorg-11952	171	40	80	80	NUM
fueconorg-11952	171	41	%	%	NOUN
fueconorg-11952	171	42	)	)	PUNCT
fueconorg-11952	171	43	.	.	PUNCT
fueconorg-11952	172	1	the	the	DET
fueconorg-11952	172	2	amount	amount	NOUN
fueconorg-11952	172	3	that	that	PRON
fueconorg-11952	172	4	must	must	AUX
fueconorg-11952	172	5	be	be	AUX
fueconorg-11952	172	6	eliminated	eliminate	VERB
fueconorg-11952	172	7	is	be	AUX
fueconorg-11952	172	8	12,000	12,000	NUM
fueconorg-11952	172	9	(	(	PUNCT
fueconorg-11952	172	10	15,000	15,000	NUM
fueconorg-11952	172	11	*	*	SYM
fueconorg-11952	172	12	80	80	NUM
fueconorg-11952	172	13	%	%	NOUN
fueconorg-11952	172	14	)	)	PUNCT
fueconorg-11952	172	15	and	and	CCONJ
fueconorg-11952	172	16	it	it	PRON
fueconorg-11952	172	17	will	will	AUX
fueconorg-11952	172	18	be	be	AUX
fueconorg-11952	172	19	done	do	VERB
fueconorg-11952	172	20	by	by	ADP
fueconorg-11952	172	21	simultaneously	simultaneously	ADV
fueconorg-11952	172	22	reducing	reduce	VERB
fueconorg-11952	172	23	investment	investment	NOUN
fueconorg-11952	172	24	and	and	CCONJ
fueconorg-11952	172	25	investment	investment	NOUN
fueconorg-11952	172	26	income	income	NOUN
fueconorg-11952	172	27	of	of	ADP
fueconorg-11952	172	28	company	company	NOUN
fueconorg-11952	172	29	a.	a.	NOUN
fueconorg-11952	172	30	some	some	DET
fueconorg-11952	172	31	challenges	challenge	NOUN
fueconorg-11952	172	32	in	in	ADP
fueconorg-11952	172	33	the	the	DET
fueconorg-11952	172	34	consolidation	consolidation	NOUN
fueconorg-11952	172	35	of	of	ADP
fueconorg-11952	172	36	unrealized	unrealized	ADJ
fueconorg-11952	172	37	intra	intra	ADJ
fueconorg-11952	172	38	-	-	ADJ
fueconorg-11952	172	39	group	group	NOUN
fueconorg-11952	172	40	profits	profit	NOUN
fueconorg-11952	172	41	and	and	CCONJ
fueconorg-11952	172	42	losses	loss	NOUN
fueconorg-11952	172	43	231	231	NUM
fueconorg-11952	172	44	conclusion	conclusion	NOUN
fueconorg-11952	172	45	eliminating	eliminate	VERB
fueconorg-11952	172	46	intragroup	intragroup	NOUN
fueconorg-11952	172	47	transactions	transaction	NOUN
fueconorg-11952	172	48	and	and	CCONJ
fueconorg-11952	172	49	unrealized	unrealized	ADJ
fueconorg-11952	172	50	results	result	NOUN
fueconorg-11952	172	51	that	that	PRON
fueconorg-11952	172	52	arise	arise	VERB
fueconorg-11952	172	53	during	during	ADP
fueconorg-11952	172	54	them	they	PRON
fueconorg-11952	172	55	is	be	AUX
fueconorg-11952	172	56	the	the	DET
fueconorg-11952	172	57	main	main	ADJ
fueconorg-11952	172	58	prerequisite	prerequisite	NOUN
fueconorg-11952	172	59	for	for	ADP
fueconorg-11952	172	60	presenting	present	VERB
fueconorg-11952	172	61	the	the	DET
fueconorg-11952	172	62	financial	financial	ADJ
fueconorg-11952	172	63	position	position	NOUN
fueconorg-11952	172	64	and	and	CCONJ
fueconorg-11952	172	65	success	success	NOUN
fueconorg-11952	172	66	of	of	ADP
fueconorg-11952	172	67	the	the	DET
fueconorg-11952	172	68	group	group	NOUN
fueconorg-11952	172	69	as	as	ADP
fueconorg-11952	172	70	an	an	DET
fueconorg-11952	172	71	economic	economic	ADJ
fueconorg-11952	172	72	entity	entity	NOUN
fueconorg-11952	172	73	through	through	ADP
fueconorg-11952	172	74	consolidated	consolidated	ADJ
fueconorg-11952	172	75	financial	financial	ADJ
fueconorg-11952	172	76	statements	statement	NOUN
fueconorg-11952	172	77	.	.	PUNCT
fueconorg-11952	173	1	the	the	DET
fueconorg-11952	173	2	paper	paper	NOUN
fueconorg-11952	173	3	shows	show	VERB
fueconorg-11952	173	4	that	that	SCONJ
fueconorg-11952	173	5	the	the	DET
fueconorg-11952	173	6	procedures	procedure	NOUN
fueconorg-11952	173	7	for	for	ADP
fueconorg-11952	173	8	eliminating	eliminate	VERB
fueconorg-11952	173	9	internal	internal	ADJ
fueconorg-11952	173	10	results	result	NOUN
fueconorg-11952	173	11	can	can	AUX
fueconorg-11952	173	12	be	be	AUX
fueconorg-11952	173	13	very	very	ADV
fueconorg-11952	173	14	complex	complex	ADJ
fueconorg-11952	173	15	and	and	CCONJ
fueconorg-11952	173	16	accompanied	accompany	VERB
fueconorg-11952	173	17	by	by	ADP
fueconorg-11952	173	18	certain	certain	ADJ
fueconorg-11952	173	19	doubts	doubt	NOUN
fueconorg-11952	173	20	and	and	CCONJ
fueconorg-11952	173	21	problems	problem	NOUN
fueconorg-11952	173	22	.	.	PUNCT
fueconorg-11952	174	1	the	the	DET
fueconorg-11952	174	2	reason	reason	NOUN
fueconorg-11952	174	3	for	for	ADP
fueconorg-11952	174	4	this	this	PRON
fueconorg-11952	174	5	is	be	AUX
fueconorg-11952	174	6	the	the	DET
fueconorg-11952	174	7	different	different	ADJ
fueconorg-11952	174	8	nature	nature	NOUN
fueconorg-11952	174	9	of	of	ADP
fueconorg-11952	174	10	the	the	DET
fueconorg-11952	174	11	relationships	relationship	NOUN
fueconorg-11952	174	12	between	between	ADP
fueconorg-11952	174	13	the	the	DET
fueconorg-11952	174	14	related	related	ADJ
fueconorg-11952	174	15	parties	party	NOUN
fueconorg-11952	174	16	within	within	ADP
fueconorg-11952	174	17	the	the	DET
fueconorg-11952	174	18	group	group	NOUN
fueconorg-11952	174	19	,	,	PUNCT
fueconorg-11952	174	20	as	as	ADV
fueconorg-11952	174	21	well	well	ADV
fueconorg-11952	174	22	as	as	ADP
fueconorg-11952	174	23	the	the	DET
fueconorg-11952	174	24	vagueness	vagueness	NOUN
fueconorg-11952	174	25	of	of	ADP
fueconorg-11952	174	26	the	the	DET
fueconorg-11952	174	27	accounting	accounting	NOUN
fueconorg-11952	174	28	regulation	regulation	NOUN
fueconorg-11952	174	29	in	in	ADP
fueconorg-11952	174	30	that	that	DET
fueconorg-11952	174	31	area	area	NOUN
fueconorg-11952	174	32	.	.	PUNCT
fueconorg-11952	175	1	the	the	DET
fueconorg-11952	175	2	application	application	NOUN
fueconorg-11952	175	3	of	of	ADP
fueconorg-11952	175	4	the	the	DET
fueconorg-11952	175	5	equity	equity	NOUN
fueconorg-11952	175	6	method	method	NOUN
fueconorg-11952	175	7	,	,	PUNCT
fueconorg-11952	175	8	followed	follow	VERB
fueconorg-11952	175	9	by	by	ADP
fueconorg-11952	175	10	the	the	DET
fueconorg-11952	175	11	one	one	NUM
fueconorg-11952	175	12	-	-	PUNCT
fueconorg-11952	175	13	line	line	NOUN
fueconorg-11952	175	14	consolidation	consolidation	NOUN
fueconorg-11952	175	15	procedure	procedure	NOUN
fueconorg-11952	175	16	,	,	PUNCT
fueconorg-11952	175	17	implies	imply	VERB
fueconorg-11952	175	18	that	that	SCONJ
fueconorg-11952	175	19	an	an	DET
fueconorg-11952	175	20	investor	investor	NOUN
fueconorg-11952	175	21	with	with	ADP
fueconorg-11952	175	22	significant	significant	ADJ
fueconorg-11952	175	23	influence	influence	NOUN
fueconorg-11952	175	24	or	or	CCONJ
fueconorg-11952	175	25	joint	joint	ADJ
fueconorg-11952	175	26	control	control	NOUN
fueconorg-11952	175	27	eliminates	eliminate	VERB
fueconorg-11952	175	28	only	only	ADV
fueconorg-11952	175	29	part	part	NOUN
fueconorg-11952	175	30	of	of	ADP
fueconorg-11952	175	31	the	the	DET
fueconorg-11952	175	32	internal	internal	ADJ
fueconorg-11952	175	33	profits	profit	NOUN
fueconorg-11952	175	34	or	or	CCONJ
fueconorg-11952	175	35	losses	loss	NOUN
fueconorg-11952	175	36	in	in	ADP
fueconorg-11952	175	37	proportion	proportion	NOUN
fueconorg-11952	175	38	to	to	ADP
fueconorg-11952	175	39	his	his	PRON
fueconorg-11952	175	40	ownership	ownership	NOUN
fueconorg-11952	175	41	share	share	NOUN
fueconorg-11952	175	42	.	.	PUNCT
fueconorg-11952	176	1	in	in	ADP
fueconorg-11952	176	2	that	that	DET
fueconorg-11952	176	3	case	case	NOUN
fueconorg-11952	176	4	,	,	PUNCT
fueconorg-11952	176	5	internal	internal	ADJ
fueconorg-11952	176	6	results	result	NOUN
fueconorg-11952	176	7	derived	derive	VERB
fueconorg-11952	176	8	from	from	ADP
fueconorg-11952	176	9	downstream	downstream	ADJ
fueconorg-11952	176	10	and	and	CCONJ
fueconorg-11952	176	11	upstream	upstream	ADJ
fueconorg-11952	176	12	transactions	transaction	NOUN
fueconorg-11952	176	13	have	have	VERB
fueconorg-11952	176	14	the	the	DET
fueconorg-11952	176	15	same	same	ADJ
fueconorg-11952	176	16	treatment	treatment	NOUN
fueconorg-11952	176	17	during	during	ADP
fueconorg-11952	176	18	their	their	PRON
fueconorg-11952	176	19	elimination	elimination	NOUN
fueconorg-11952	176	20	.	.	PUNCT
fueconorg-11952	177	1	however	however	ADV
fueconorg-11952	177	2	,	,	PUNCT
fueconorg-11952	177	3	in	in	ADP
fueconorg-11952	177	4	situations	situation	NOUN
fueconorg-11952	177	5	where	where	SCONJ
fueconorg-11952	177	6	the	the	DET
fueconorg-11952	177	7	parent	parent	NOUN
fueconorg-11952	177	8	company	company	NOUN
fueconorg-11952	177	9	,	,	PUNCT
fueconorg-11952	177	10	which	which	PRON
fueconorg-11952	177	11	presents	present	VERB
fueconorg-11952	177	12	only	only	ADV
fueconorg-11952	177	13	separate	separate	ADJ
fueconorg-11952	177	14	financial	financial	ADJ
fueconorg-11952	177	15	statements	statement	NOUN
fueconorg-11952	177	16	,	,	PUNCT
fueconorg-11952	177	17	applies	apply	VERB
fueconorg-11952	177	18	the	the	DET
fueconorg-11952	177	19	equity	equity	NOUN
fueconorg-11952	177	20	method	method	NOUN
fueconorg-11952	177	21	,	,	PUNCT
fueconorg-11952	177	22	the	the	DET
fueconorg-11952	177	23	elimination	elimination	NOUN
fueconorg-11952	177	24	of	of	ADP
fueconorg-11952	177	25	internal	internal	ADJ
fueconorg-11952	177	26	results	result	NOUN
fueconorg-11952	177	27	will	will	AUX
fueconorg-11952	177	28	depend	depend	VERB
fueconorg-11952	177	29	on	on	ADP
fueconorg-11952	177	30	the	the	DET
fueconorg-11952	177	31	direction	direction	NOUN
fueconorg-11952	177	32	of	of	ADP
fueconorg-11952	177	33	the	the	DET
fueconorg-11952	177	34	transaction	transaction	NOUN
fueconorg-11952	177	35	.	.	PUNCT
fueconorg-11952	178	1	then	then	ADV
fueconorg-11952	178	2	,	,	PUNCT
fueconorg-11952	178	3	during	during	ADP
fueconorg-11952	178	4	downstream	downstream	ADJ
fueconorg-11952	178	5	transactions	transaction	NOUN
fueconorg-11952	178	6	,	,	PUNCT
fueconorg-11952	178	7	100	100	NUM
fueconorg-11952	178	8	percent	percent	NOUN
fueconorg-11952	178	9	of	of	ADP
fueconorg-11952	178	10	the	the	DET
fueconorg-11952	178	11	internal	internal	ADJ
fueconorg-11952	178	12	result	result	NOUN
fueconorg-11952	178	13	will	will	AUX
fueconorg-11952	178	14	be	be	AUX
fueconorg-11952	178	15	eliminated	eliminate	VERB
fueconorg-11952	178	16	,	,	PUNCT
fueconorg-11952	178	17	while	while	SCONJ
fueconorg-11952	178	18	during	during	ADP
fueconorg-11952	178	19	upstream	upstream	ADJ
fueconorg-11952	178	20	transactions	transaction	NOUN
fueconorg-11952	178	21	,	,	PUNCT
fueconorg-11952	178	22	only	only	ADV
fueconorg-11952	178	23	the	the	DET
fueconorg-11952	178	24	proportional	proportional	ADJ
fueconorg-11952	178	25	part	part	NOUN
fueconorg-11952	178	26	corresponding	correspond	VERB
fueconorg-11952	178	27	to	to	ADP
fueconorg-11952	178	28	percentage	percentage	NOUN
fueconorg-11952	178	29	ownership	ownership	NOUN
fueconorg-11952	178	30	will	will	AUX
fueconorg-11952	178	31	be	be	AUX
fueconorg-11952	178	32	eliminated	eliminate	VERB
fueconorg-11952	178	33	.	.	PUNCT
fueconorg-11952	179	1	equity	equity	NOUN
fueconorg-11952	179	2	method	method	NOUN
fueconorg-11952	179	3	of	of	ADP
fueconorg-11952	179	4	accounting	account	VERB
fueconorg-11952	179	5	for	for	ADP
fueconorg-11952	179	6	intercompany	intercompany	NOUN
fueconorg-11952	179	7	transactions	transaction	NOUN
fueconorg-11952	179	8	is	be	AUX
fueconorg-11952	179	9	often	often	ADV
fueconorg-11952	179	10	the	the	DET
fueconorg-11952	179	11	subject	subject	NOUN
fueconorg-11952	179	12	of	of	ADP
fueconorg-11952	179	13	criticism	criticism	NOUN
fueconorg-11952	179	14	in	in	ADP
fueconorg-11952	179	15	the	the	DET
fueconorg-11952	179	16	scientific	scientific	ADJ
fueconorg-11952	179	17	and	and	CCONJ
fueconorg-11952	179	18	professional	professional	ADJ
fueconorg-11952	179	19	public	public	NOUN
fueconorg-11952	179	20	,	,	PUNCT
fueconorg-11952	179	21	which	which	PRON
fueconorg-11952	179	22	is	be	AUX
fueconorg-11952	179	23	,	,	PUNCT
fueconorg-11952	179	24	among	among	ADP
fueconorg-11952	179	25	other	other	ADJ
fueconorg-11952	179	26	things	thing	NOUN
fueconorg-11952	179	27	,	,	PUNCT
fueconorg-11952	179	28	caused	cause	VERB
fueconorg-11952	179	29	by	by	ADP
fueconorg-11952	179	30	the	the	DET
fueconorg-11952	179	31	fact	fact	NOUN
fueconorg-11952	179	32	that	that	SCONJ
fueconorg-11952	179	33	the	the	DET
fueconorg-11952	179	34	ias	ias	PROPN
fueconorg-11952	179	35	28	28	NUM
fueconorg-11952	179	36	guidelines	guideline	NOUN
fueconorg-11952	179	37	on	on	ADP
fueconorg-11952	179	38	this	this	DET
fueconorg-11952	179	39	matter	matter	NOUN
fueconorg-11952	179	40	are	be	AUX
fueconorg-11952	179	41	not	not	PART
fueconorg-11952	179	42	sufficiently	sufficiently	ADV
fueconorg-11952	179	43	clear	clear	ADJ
fueconorg-11952	179	44	and	and	CCONJ
fueconorg-11952	179	45	harmonized	harmonized	ADJ
fueconorg-11952	179	46	with	with	ADP
fueconorg-11952	179	47	ifrs	ifrs	PROPN
fueconorg-11952	179	48	10	10	NUM
fueconorg-11952	179	49	.	.	PUNCT
fueconorg-11952	180	1	the	the	DET
fueconorg-11952	180	2	most	most	ADV
fueconorg-11952	180	3	common	common	ADJ
fueconorg-11952	180	4	doubts	doubt	NOUN
fueconorg-11952	180	5	in	in	ADP
fueconorg-11952	180	6	this	this	DET
fueconorg-11952	180	7	field	field	NOUN
fueconorg-11952	180	8	refer	refer	VERB
fueconorg-11952	180	9	to	to	ADP
fueconorg-11952	180	10	whether	whether	SCONJ
fueconorg-11952	180	11	unrealized	unrealized	ADJ
fueconorg-11952	180	12	results	result	NOUN
fueconorg-11952	180	13	should	should	AUX
fueconorg-11952	180	14	be	be	AUX
fueconorg-11952	180	15	eliminated	eliminate	VERB
fueconorg-11952	180	16	at	at	ADV
fueconorg-11952	180	17	all	all	ADV
fueconorg-11952	180	18	if	if	SCONJ
fueconorg-11952	180	19	internal	internal	ADJ
fueconorg-11952	180	20	transactions	transaction	NOUN
fueconorg-11952	180	21	between	between	ADP
fueconorg-11952	180	22	the	the	DET
fueconorg-11952	180	23	investor	investor	NOUN
fueconorg-11952	180	24	and	and	CCONJ
fueconorg-11952	180	25	the	the	DET
fueconorg-11952	180	26	investee	investee	NOUN
fueconorg-11952	180	27	are	be	AUX
fueconorg-11952	180	28	arms	arm	NOUN
fueconorg-11952	180	29	-	-	PUNCT
fueconorg-11952	180	30	length	length	NOUN
fueconorg-11952	180	31	,	,	PUNCT
fueconorg-11952	180	32	then	then	ADV
fueconorg-11952	180	33	whether	whether	SCONJ
fueconorg-11952	180	34	to	to	PART
fueconorg-11952	180	35	eliminate	eliminate	VERB
fueconorg-11952	180	36	complete	complete	ADJ
fueconorg-11952	180	37	or	or	CCONJ
fueconorg-11952	180	38	only	only	ADV
fueconorg-11952	180	39	a	a	DET
fueconorg-11952	180	40	proportional	proportional	ADJ
fueconorg-11952	180	41	part	part	NOUN
fueconorg-11952	180	42	of	of	ADP
fueconorg-11952	180	43	the	the	DET
fueconorg-11952	180	44	internal	internal	ADJ
fueconorg-11952	180	45	result	result	NOUN
fueconorg-11952	180	46	,	,	PUNCT
fueconorg-11952	180	47	as	as	ADV
fueconorg-11952	180	48	well	well	ADV
fueconorg-11952	180	49	as	as	ADP
fueconorg-11952	180	50	whether	whether	SCONJ
fueconorg-11952	180	51	upstream	upstream	ADJ
fueconorg-11952	180	52	and	and	CCONJ
fueconorg-11952	180	53	downstream	downstream	ADJ
fueconorg-11952	180	54	transactions	transaction	NOUN
fueconorg-11952	180	55	should	should	AUX
fueconorg-11952	180	56	have	have	VERB
fueconorg-11952	180	57	the	the	DET
fueconorg-11952	180	58	same	same	ADJ
fueconorg-11952	180	59	treatment	treatment	NOUN
fueconorg-11952	180	60	on	on	ADP
fueconorg-11952	180	61	that	that	DET
fueconorg-11952	180	62	occasion	occasion	NOUN
fueconorg-11952	180	63	.	.	PUNCT
fueconorg-11952	181	1	the	the	DET
fueconorg-11952	181	2	vagueness	vagueness	NOUN
fueconorg-11952	181	3	of	of	ADP
fueconorg-11952	181	4	the	the	DET
fueconorg-11952	181	5	accounting	accounting	NOUN
fueconorg-11952	181	6	regulation	regulation	NOUN
fueconorg-11952	181	7	opens	open	VERB
fueconorg-11952	181	8	up	up	ADP
fueconorg-11952	181	9	space	space	NOUN
fueconorg-11952	181	10	for	for	ADP
fueconorg-11952	181	11	alternative	alternative	ADJ
fueconorg-11952	181	12	procedures	procedure	NOUN
fueconorg-11952	181	13	for	for	ADP
fueconorg-11952	181	14	eliminating	eliminate	VERB
fueconorg-11952	181	15	internal	internal	ADJ
fueconorg-11952	181	16	results	result	NOUN
fueconorg-11952	181	17	,	,	PUNCT
fueconorg-11952	181	18	which	which	PRON
fueconorg-11952	181	19	leads	lead	VERB
fueconorg-11952	181	20	to	to	ADP
fueconorg-11952	181	21	inconsistencies	inconsistency	NOUN
fueconorg-11952	181	22	in	in	ADP
fueconorg-11952	181	23	accounting	accounting	NOUN
fueconorg-11952	181	24	practice	practice	NOUN
fueconorg-11952	181	25	.	.	PUNCT
fueconorg-11952	182	1	therefore	therefore	ADV
fueconorg-11952	182	2	,	,	PUNCT
fueconorg-11952	182	3	the	the	DET
fueconorg-11952	182	4	leading	lead	VERB
fueconorg-11952	182	5	accounting	account	VERB
fueconorg-11952	182	6	regulatory	regulatory	ADJ
fueconorg-11952	182	7	bodies	body	NOUN
fueconorg-11952	182	8	in	in	ADP
fueconorg-11952	182	9	the	the	DET
fueconorg-11952	182	10	world	world	NOUN
fueconorg-11952	182	11	(	(	PUNCT
fueconorg-11952	182	12	iasb	iasb	ADJ
fueconorg-11952	182	13	and	and	CCONJ
fueconorg-11952	182	14	fasb	fasb	NOUN
fueconorg-11952	182	15	)	)	PUNCT
fueconorg-11952	182	16	should	should	AUX
fueconorg-11952	182	17	make	make	VERB
fueconorg-11952	182	18	additional	additional	ADJ
fueconorg-11952	182	19	efforts	effort	NOUN
fueconorg-11952	182	20	in	in	ADP
fueconorg-11952	182	21	order	order	NOUN
fueconorg-11952	182	22	to	to	PART
fueconorg-11952	182	23	further	far	ADV
fueconorg-11952	182	24	clarify	clarify	VERB
fueconorg-11952	182	25	the	the	DET
fueconorg-11952	182	26	procedures	procedure	NOUN
fueconorg-11952	182	27	related	relate	VERB
fueconorg-11952	182	28	to	to	ADP
fueconorg-11952	182	29	the	the	DET
fueconorg-11952	182	30	treatment	treatment	NOUN
fueconorg-11952	182	31	of	of	ADP
fueconorg-11952	182	32	intercompany	intercompany	NOUN
fueconorg-11952	182	33	transactions	transaction	NOUN
fueconorg-11952	182	34	,	,	PUNCT
fueconorg-11952	182	35	both	both	CCONJ
fueconorg-11952	182	36	in	in	ADP
fueconorg-11952	182	37	the	the	DET
fueconorg-11952	182	38	area	area	NOUN
fueconorg-11952	182	39	of	of	ADP
fueconorg-11952	182	40	full	full	ADJ
fueconorg-11952	182	41	consolidation	consolidation	NOUN
fueconorg-11952	182	42	and	and	CCONJ
fueconorg-11952	182	43	in	in	ADP
fueconorg-11952	182	44	the	the	DET
fueconorg-11952	182	45	area	area	NOUN
fueconorg-11952	182	46	of	of	ADP
fueconorg-11952	182	47	one	one	NUM
fueconorg-11952	182	48	-	-	PUNCT
fueconorg-11952	182	49	line	line	NOUN
fueconorg-11952	182	50	consolidation	consolidation	NOUN
fueconorg-11952	182	51	procedures	procedure	NOUN
fueconorg-11952	182	52	.	.	PUNCT
fueconorg-11952	183	1	the	the	DET
fueconorg-11952	183	2	lack	lack	NOUN
fueconorg-11952	183	3	of	of	ADP
fueconorg-11952	183	4	empirical	empirical	ADJ
fueconorg-11952	183	5	research	research	NOUN
fueconorg-11952	183	6	can	can	AUX
fueconorg-11952	183	7	be	be	AUX
fueconorg-11952	183	8	considered	consider	VERB
fueconorg-11952	183	9	as	as	ADP
fueconorg-11952	183	10	the	the	DET
fueconorg-11952	183	11	main	main	ADJ
fueconorg-11952	183	12	limitation	limitation	NOUN
fueconorg-11952	183	13	of	of	ADP
fueconorg-11952	183	14	this	this	DET
fueconorg-11952	183	15	paper	paper	NOUN
fueconorg-11952	183	16	.	.	PUNCT
fueconorg-11952	184	1	however	however	ADV
fueconorg-11952	184	2	,	,	PUNCT
fueconorg-11952	184	3	we	we	PRON
fueconorg-11952	184	4	believe	believe	VERB
fueconorg-11952	184	5	that	that	SCONJ
fueconorg-11952	184	6	our	our	PRON
fueconorg-11952	184	7	discussions	discussion	NOUN
fueconorg-11952	184	8	can	can	AUX
fueconorg-11952	184	9	contribute	contribute	VERB
fueconorg-11952	184	10	to	to	ADP
fueconorg-11952	184	11	both	both	DET
fueconorg-11952	184	12	the	the	DET
fueconorg-11952	184	13	academic	academic	ADJ
fueconorg-11952	184	14	public	public	NOUN
fueconorg-11952	184	15	and	and	CCONJ
fueconorg-11952	184	16	the	the	DET
fueconorg-11952	184	17	accounting	accounting	NOUN
fueconorg-11952	184	18	profession	profession	NOUN
fueconorg-11952	184	19	,	,	PUNCT
fueconorg-11952	184	20	as	as	SCONJ
fueconorg-11952	184	21	the	the	DET
fueconorg-11952	184	22	focus	focus	NOUN
fueconorg-11952	184	23	on	on	ADP
fueconorg-11952	184	24	eliminating	eliminate	VERB
fueconorg-11952	184	25	unrealized	unrealized	ADJ
fueconorg-11952	184	26	results	result	NOUN
fueconorg-11952	184	27	from	from	ADP
fueconorg-11952	184	28	intra	intra	ADJ
fueconorg-11952	184	29	-	-	ADJ
fueconorg-11952	184	30	group	group	NOUN
fueconorg-11952	184	31	transactions	transaction	NOUN
fueconorg-11952	184	32	has	have	AUX
fueconorg-11952	184	33	been	be	AUX
fueconorg-11952	184	34	neglected	neglect	VERB
fueconorg-11952	184	35	recently	recently	ADV
fueconorg-11952	184	36	.	.	PUNCT
fueconorg-11952	185	1	future	future	ADJ
fueconorg-11952	185	2	research	research	NOUN
fueconorg-11952	185	3	should	should	AUX
fueconorg-11952	185	4	certainly	certainly	ADV
fueconorg-11952	185	5	also	also	ADV
fueconorg-11952	185	6	provide	provide	VERB
fueconorg-11952	185	7	empirical	empirical	ADJ
fueconorg-11952	185	8	evidence	evidence	NOUN
fueconorg-11952	185	9	using	use	VERB
fueconorg-11952	185	10	a	a	DET
fueconorg-11952	185	11	sufficiently	sufficiently	ADV
fueconorg-11952	185	12	selected	select	VERB
fueconorg-11952	185	13	sample	sample	NOUN
fueconorg-11952	185	14	and	and	CCONJ
fueconorg-11952	185	15	suitable	suitable	ADJ
fueconorg-11952	185	16	statistical	statistical	ADJ
fueconorg-11952	185	17	methods	method	NOUN
fueconorg-11952	185	18	.	.	PUNCT
fueconorg-11952	186	1	references	reference	NOUN
fueconorg-11952	186	2	abad	abad	PROPN
fueconorg-11952	186	3	,	,	PUNCT
fueconorg-11952	186	4	c.	c.	PROPN
fueconorg-11952	186	5	,	,	PUNCT
fueconorg-11952	186	6	laffarga	laffarga	PROPN
fueconorg-11952	186	7	,	,	PUNCT
fueconorg-11952	186	8	j.	j.	PROPN
fueconorg-11952	186	9	,	,	PUNCT
fueconorg-11952	186	10	garcia	garcia	PROPN
fueconorg-11952	186	11	-	-	PUNCT
fueconorg-11952	186	12	borbolla	borbolla	PROPN
fueconorg-11952	186	13	,	,	PUNCT
fueconorg-11952	186	14	a.	a.	NOUN
fueconorg-11952	186	15	,	,	PUNCT
fueconorg-11952	186	16	larran	larran	NOUN
fueconorg-11952	186	17	,	,	PUNCT
fueconorg-11952	186	18	m.	m.	NOUN
fueconorg-11952	186	19	,	,	PUNCT
fueconorg-11952	186	20	pinero	pinero	NOUN
fueconorg-11952	186	21	,	,	PUNCT
fueconorg-11952	186	22	j.	j.	PROPN
fueconorg-11952	186	23	m.	m.	PROPN
fueconorg-11952	186	24	,	,	PUNCT
fueconorg-11952	186	25	&	&	CCONJ
fueconorg-11952	186	26	garrod	garrod	PROPN
fueconorg-11952	186	27	,	,	PUNCT
fueconorg-11952	186	28	n.	n.	NOUN
fueconorg-11952	186	29	(	(	PUNCT
fueconorg-11952	186	30	2000	2000	NUM
fueconorg-11952	186	31	)	)	PUNCT
fueconorg-11952	186	32	.	.	PUNCT
fueconorg-11952	187	1	an	an	DET
fueconorg-11952	187	2	evaluation	evaluation	NOUN
fueconorg-11952	187	3	of	of	ADP
fueconorg-11952	187	4	the	the	DET
fueconorg-11952	187	5	value	value	NOUN
fueconorg-11952	187	6	relevance	relevance	NOUN
fueconorg-11952	187	7	of	of	ADP
fueconorg-11952	187	8	consolidated	consolidated	ADJ
fueconorg-11952	187	9	versus	versus	ADP
fueconorg-11952	187	10	unconsolidated	unconsolidated	ADJ
fueconorg-11952	187	11	accounting	accounting	NOUN
fueconorg-11952	187	12	information	information	NOUN
fueconorg-11952	187	13	:	:	PUNCT
fueconorg-11952	187	14	evidence	evidence	NOUN
fueconorg-11952	187	15	from	from	ADP
fueconorg-11952	187	16	quoted	quote	VERB
fueconorg-11952	187	17	spanish	spanish	ADJ
fueconorg-11952	187	18	firms	firm	NOUN
fueconorg-11952	187	19	.	.	PUNCT
fueconorg-11952	188	1	journal	journal	PROPN
fueconorg-11952	188	2	of	of	ADP
fueconorg-11952	188	3	international	international	ADJ
fueconorg-11952	188	4	financial	financial	ADJ
fueconorg-11952	188	5	management	management	NOUN
fueconorg-11952	188	6	&	&	CCONJ
fueconorg-11952	188	7	accounting	accounting	PROPN
fueconorg-11952	188	8	,	,	PUNCT
fueconorg-11952	188	9	11(3	11(3	NUM
fueconorg-11952	188	10	)	)	PUNCT
fueconorg-11952	188	11	,	,	PUNCT
fueconorg-11952	188	12	156	156	NUM
fueconorg-11952	188	13	-	-	SYM
fueconorg-11952	188	14	177	177	NUM
fueconorg-11952	188	15	.	.	PUNCT
fueconorg-11952	189	1	https://doi.org/10.1111/1467-646x.00060	https://doi.org/10.1111/1467-646x.00060	NOUN
fueconorg-11952	189	2	aceituno	aceituno	ADJ
fueconorg-11952	189	3	,	,	PUNCT
fueconorg-11952	189	4	f.	f.	PROPN
fueconorg-11952	189	5	,	,	PUNCT
fueconorg-11952	189	6	valeriano	valeriano	PROPN
fueconorg-11952	189	7	,	,	PUNCT
fueconorg-11952	189	8	j.	j.	PROPN
fueconorg-11952	189	9	,	,	PUNCT
fueconorg-11952	189	10	bolivar	bolivar	PROPN
fueconorg-11952	189	11	,	,	PUNCT
fueconorg-11952	189	12	r.	r.	PROPN
fueconorg-11952	189	13	,	,	PUNCT
fueconorg-11952	189	14	&	&	CCONJ
fueconorg-11952	189	15	pedro	pedro	PROPN
fueconorg-11952	189	16	,	,	PUNCT
fueconorg-11952	189	17	m.	m.	NOUN
fueconorg-11952	189	18	(	(	PUNCT
fueconorg-11952	189	19	2006	2006	NUM
fueconorg-11952	189	20	)	)	PUNCT
fueconorg-11952	189	21	.	.	PUNCT
fueconorg-11952	190	1	the	the	DET
fueconorg-11952	190	2	conceptual	conceptual	ADJ
fueconorg-11952	190	3	framework	framework	NOUN
fueconorg-11952	190	4	concept	concept	NOUN
fueconorg-11952	190	5	and	and	CCONJ
fueconorg-11952	190	6	the	the	DET
fueconorg-11952	190	7	allocation	allocation	NOUN
fueconorg-11952	190	8	of	of	ADP
fueconorg-11952	190	9	incomes	income	NOUN
fueconorg-11952	190	10	in	in	ADP
fueconorg-11952	190	11	the	the	DET
fueconorg-11952	190	12	consolidated	consolidated	ADJ
fueconorg-11952	190	13	entity	entity	NOUN
fueconorg-11952	190	14	:	:	PUNCT
fueconorg-11952	190	15	its	its	PRON
fueconorg-11952	190	16	impact	impact	NOUN
fueconorg-11952	190	17	on	on	ADP
fueconorg-11952	190	18	financial	financial	ADJ
fueconorg-11952	190	19	ratios	ratio	NOUN
fueconorg-11952	190	20	.	.	PUNCT
fueconorg-11952	191	1	international	international	ADJ
fueconorg-11952	191	2	journal	journal	PROPN
fueconorg-11952	191	3	of	of	ADP
fueconorg-11952	191	4	commerce	commerce	PROPN
fueconorg-11952	191	5	and	and	CCONJ
fueconorg-11952	191	6	management	management	NOUN
fueconorg-11952	191	7	,	,	PUNCT
fueconorg-11952	191	8	16(2	16(2	NUM
fueconorg-11952	191	9	)	)	PUNCT
fueconorg-11952	191	10	,	,	PUNCT
fueconorg-11952	191	11	95	95	NUM
fueconorg-11952	191	12	-	-	SYM
fueconorg-11952	191	13	115	115	NUM
fueconorg-11952	191	14	.	.	PUNCT
fueconorg-11952	192	1	https://doi.org/10.1108/10569210680000210	https://doi.org/10.1108/10569210680000210	PROPN
fueconorg-11952	192	2	amel	amel	PROPN
fueconorg-11952	192	3	-	-	PUNCT
fueconorg-11952	192	4	zadeh	zadeh	PROPN
fueconorg-11952	192	5	,	,	PUNCT
fueconorg-11952	192	6	a.	a.	NOUN
fueconorg-11952	192	7	,	,	PUNCT
fueconorg-11952	192	8	glaum	glaum	NOUN
fueconorg-11952	192	9	,	,	PUNCT
fueconorg-11952	192	10	m.	m.	NOUN
fueconorg-11952	192	11	,	,	PUNCT
fueconorg-11952	192	12	&	&	CCONJ
fueconorg-11952	192	13	sellhorn	sellhorn	VERB
fueconorg-11952	192	14	,	,	PUNCT
fueconorg-11952	192	15	t.	t.	PROPN
fueconorg-11952	192	16	(	(	PUNCT
fueconorg-11952	192	17	2023	2023	NUM
fueconorg-11952	192	18	)	)	PUNCT
fueconorg-11952	192	19	.	.	PUNCT
fueconorg-11952	193	1	empirical	empirical	ADJ
fueconorg-11952	193	2	goodwill	goodwill	NOUN
fueconorg-11952	193	3	research	research	NOUN
fueconorg-11952	193	4	:	:	PUNCT
fueconorg-11952	193	5	insights	insight	NOUN
fueconorg-11952	193	6	,	,	PUNCT
fueconorg-11952	193	7	issues	issue	NOUN
fueconorg-11952	193	8	,	,	PUNCT
fueconorg-11952	193	9	and	and	CCONJ
fueconorg-11952	193	10	implications	implication	NOUN
fueconorg-11952	193	11	for	for	ADP
fueconorg-11952	193	12	standard	standard	ADJ
fueconorg-11952	193	13	setting	setting	NOUN
fueconorg-11952	193	14	and	and	CCONJ
fueconorg-11952	193	15	future	future	ADJ
fueconorg-11952	193	16	research	research	NOUN
fueconorg-11952	193	17	.	.	PUNCT
fueconorg-11952	194	1	european	european	ADJ
fueconorg-11952	194	2	accounting	accounting	PROPN
fueconorg-11952	194	3	review	review	PROPN
fueconorg-11952	194	4	,	,	PUNCT
fueconorg-11952	194	5	32(2	32(2	NUM
fueconorg-11952	194	6	)	)	PUNCT
fueconorg-11952	194	7	,	,	PUNCT
fueconorg-11952	194	8	415	415	NUM
fueconorg-11952	194	9	-	-	SYM
fueconorg-11952	194	10	446	446	NUM
fueconorg-11952	194	11	.	.	PUNCT
fueconorg-11952	195	1	https://doi.org/10.1080/09638180.2021.1983854	https://doi.org/10.1080/09638180.2021.1983854	PROPN
fueconorg-11952	195	2	https://doi.org/10.1111/1467-646x.00060	https://doi.org/10.1111/1467-646x.00060	PROPN
fueconorg-11952	195	3	https://doi.org/10.1108/10569210680000210	https://doi.org/10.1108/10569210680000210	PROPN
fueconorg-11952	195	4	https://doi.org/10.1080/09638180.2021.1983854	https://doi.org/10.1080/09638180.2021.1983854	X
fueconorg-11952	195	5	232	232	NUM
fueconorg-11952	195	6	v.	v.	ADP
fueconorg-11952	195	7	sekerez	sekerez	PROPN
fueconorg-11952	195	8	,	,	PUNCT
fueconorg-11952	195	9	d.	d.	PROPN
fueconorg-11952	195	10	spasić	spasić	PROPN
fueconorg-11952	195	11	andré	andré	VERB
fueconorg-11952	195	12	,	,	PUNCT
fueconorg-11952	195	13	p.	p.	PROPN
fueconorg-11952	195	14	,	,	PUNCT
fueconorg-11952	195	15	filip	filip	PROPN
fueconorg-11952	195	16	,	,	PUNCT
fueconorg-11952	195	17	a.	a.	PROPN
fueconorg-11952	195	18	,	,	PUNCT
fueconorg-11952	195	19	&	&	CCONJ
fueconorg-11952	195	20	paugam	paugam	ADV
fueconorg-11952	195	21	,	,	PUNCT
fueconorg-11952	195	22	l.	l.	PROPN
fueconorg-11952	195	23	(	(	PUNCT
fueconorg-11952	195	24	2016	2016	NUM
fueconorg-11952	195	25	)	)	PUNCT
fueconorg-11952	195	26	.	.	PUNCT
fueconorg-11952	196	1	examining	examine	VERB
fueconorg-11952	196	2	the	the	DET
fueconorg-11952	196	3	patterns	pattern	NOUN
fueconorg-11952	196	4	of	of	ADP
fueconorg-11952	196	5	goodwill	goodwill	NOUN
fueconorg-11952	196	6	impairments	impairment	NOUN
fueconorg-11952	196	7	in	in	ADP
fueconorg-11952	196	8	europe	europe	PROPN
fueconorg-11952	196	9	and	and	CCONJ
fueconorg-11952	196	10	the	the	DET
fueconorg-11952	196	11	us	us	PROPN
fueconorg-11952	196	12	.	.	PUNCT
fueconorg-11952	197	1	accounting	account	VERB
fueconorg-11952	197	2	in	in	ADP
fueconorg-11952	197	3	europe	europe	PROPN
fueconorg-11952	197	4	,	,	PUNCT
fueconorg-11952	197	5	13(3	13(3	NUM
fueconorg-11952	197	6	)	)	PUNCT
fueconorg-11952	197	7	,	,	PUNCT
fueconorg-11952	197	8	329	329	NUM
fueconorg-11952	197	9	-	-	SYM
fueconorg-11952	197	10	352	352	NUM
fueconorg-11952	197	11	.	.	PUNCT
fueconorg-11952	198	1	https://doi.org/10.1080/17449480.2016.1260748	https://doi.org/10.1080/17449480.2016.1260748	PROPN
fueconorg-11952	198	2	barker	barker	PROPN
fueconorg-11952	198	3	,	,	PUNCT
fueconorg-11952	198	4	r.	r.	PROPN
fueconorg-11952	198	5	,	,	PUNCT
fueconorg-11952	198	6	lennard	lennard	PROPN
fueconorg-11952	198	7	,	,	PUNCT
fueconorg-11952	198	8	a.	a.	PROPN
fueconorg-11952	198	9	,	,	PUNCT
fueconorg-11952	198	10	penman	penman	PROPN
fueconorg-11952	198	11	,	,	PUNCT
fueconorg-11952	198	12	s.	s.	PROPN
fueconorg-11952	198	13	,	,	PUNCT
fueconorg-11952	198	14	&	&	CCONJ
fueconorg-11952	198	15	teixeira	teixeira	PROPN
fueconorg-11952	198	16	,	,	PUNCT
fueconorg-11952	198	17	a.	a.	NOUN
fueconorg-11952	198	18	(	(	PUNCT
fueconorg-11952	198	19	2022	2022	NUM
fueconorg-11952	198	20	)	)	PUNCT
fueconorg-11952	198	21	.	.	PUNCT
fueconorg-11952	199	1	accounting	account	VERB
fueconorg-11952	199	2	for	for	ADP
fueconorg-11952	199	3	intangible	intangible	ADJ
fueconorg-11952	199	4	assets	asset	NOUN
fueconorg-11952	199	5	:	:	PUNCT
fueconorg-11952	199	6	suggested	suggest	VERB
fueconorg-11952	199	7	solutions	solution	NOUN
fueconorg-11952	199	8	.	.	PUNCT
fueconorg-11952	200	1	accounting	accounting	NOUN
fueconorg-11952	200	2	and	and	CCONJ
fueconorg-11952	200	3	business	business	NOUN
fueconorg-11952	200	4	research	research	NOUN
fueconorg-11952	200	5	,	,	PUNCT
fueconorg-11952	200	6	52(6	52(6	NOUN
fueconorg-11952	200	7	)	)	PUNCT
fueconorg-11952	200	8	,	,	PUNCT
fueconorg-11952	200	9	601	601	NUM
fueconorg-11952	200	10	-	-	SYM
fueconorg-11952	200	11	630	630	NUM
fueconorg-11952	200	12	.	.	PUNCT
fueconorg-11952	201	1	https://doi.org/10.1080/00014788.2021.1938963	https://doi.org/10.1080/00014788.2021.1938963	NOUN
fueconorg-11952	201	2	beams	beam	NOUN
fueconorg-11952	201	3	,	,	PUNCT
fueconorg-11952	201	4	f.	f.	PROPN
fueconorg-11952	201	5	a.	a.	PROPN
fueconorg-11952	201	6	,	,	PUNCT
fueconorg-11952	201	7	anthony	anthony	PROPN
fueconorg-11952	201	8	,	,	PUNCT
fueconorg-11952	201	9	j.	j.	PROPN
fueconorg-11952	201	10	h.	h.	PROPN
fueconorg-11952	201	11	,	,	PUNCT
fueconorg-11952	201	12	bettinghaus	bettinghaus	PROPN
fueconorg-11952	201	13	,	,	PUNCT
fueconorg-11952	201	14	b.	b.	PROPN
fueconorg-11952	201	15	,	,	PUNCT
fueconorg-11952	201	16	&	&	CCONJ
fueconorg-11952	201	17	smith	smith	PROPN
fueconorg-11952	201	18	,	,	PUNCT
fueconorg-11952	201	19	k.	k.	PROPN
fueconorg-11952	201	20	a.	a.	PROPN
fueconorg-11952	201	21	(	(	PUNCT
fueconorg-11952	201	22	2018	2018	NUM
fueconorg-11952	201	23	)	)	PUNCT
fueconorg-11952	201	24	.	.	PUNCT
fueconorg-11952	202	1	advanced	advanced	ADJ
fueconorg-11952	202	2	accounting	accounting	NOUN
fueconorg-11952	202	3	(	(	PUNCT
fueconorg-11952	202	4	13th	13th	NOUN
fueconorg-11952	202	5	edition	edition	NOUN
fueconorg-11952	202	6	)	)	PUNCT
fueconorg-11952	202	7	.	.	PUNCT
fueconorg-11952	203	1	pearson	pearson	PROPN
fueconorg-11952	203	2	education	education	PROPN
fueconorg-11952	203	3	limited	limit	VERB
fueconorg-11952	203	4	,	,	PUNCT
fueconorg-11952	203	5	uk	uk	PROPN
fueconorg-11952	203	6	.	.	PROPN
fueconorg-11952	203	7	beck	beck	PROPN
fueconorg-11952	203	8	,	,	PUNCT
fueconorg-11952	203	9	a.	a.	PROPN
fueconorg-11952	203	10	k.	k.	PROPN
fueconorg-11952	203	11	,	,	PUNCT
fueconorg-11952	203	12	behn	behn	PROPN
fueconorg-11952	203	13	,	,	PUNCT
fueconorg-11952	203	14	b.	b.	PROPN
fueconorg-11952	203	15	k.	k.	PROPN
fueconorg-11952	203	16	,	,	PUNCT
fueconorg-11952	203	17	lionzo	lionzo	PROPN
fueconorg-11952	203	18	,	,	PUNCT
fueconorg-11952	203	19	a.	a.	NOUN
fueconorg-11952	203	20	,	,	PUNCT
fueconorg-11952	203	21	&	&	CCONJ
fueconorg-11952	203	22	rossignoli	rossignoli	PROPN
fueconorg-11952	203	23	,	,	PUNCT
fueconorg-11952	203	24	f.	f.	PROPN
fueconorg-11952	203	25	(	(	PUNCT
fueconorg-11952	203	26	2017	2017	NUM
fueconorg-11952	203	27	)	)	PUNCT
fueconorg-11952	203	28	.	.	PUNCT
fueconorg-11952	204	1	firm	firm	ADJ
fueconorg-11952	204	2	equity	equity	NOUN
fueconorg-11952	204	3	investment	investment	NOUN
fueconorg-11952	204	4	decisions	decision	NOUN
fueconorg-11952	204	5	and	and	CCONJ
fueconorg-11952	204	6	us	us	PROPN
fueconorg-11952	204	7	gaap	gaap	PROPN
fueconorg-11952	204	8	and	and	CCONJ
fueconorg-11952	204	9	ifrs	ifrs	PROPN
fueconorg-11952	204	10	consolidation	consolidation	NOUN
fueconorg-11952	204	11	control	control	NOUN
fueconorg-11952	204	12	guidelines	guideline	NOUN
fueconorg-11952	204	13	:	:	PUNCT
fueconorg-11952	204	14	an	an	DET
fueconorg-11952	204	15	empirical	empirical	ADJ
fueconorg-11952	204	16	analysis	analysis	NOUN
fueconorg-11952	204	17	.	.	PUNCT
fueconorg-11952	205	1	journal	journal	PROPN
fueconorg-11952	205	2	of	of	ADP
fueconorg-11952	205	3	international	international	ADJ
fueconorg-11952	205	4	accounting	accounting	NOUN
fueconorg-11952	205	5	research	research	NOUN
fueconorg-11952	205	6	,	,	PUNCT
fueconorg-11952	205	7	16(1	16(1	NUM
fueconorg-11952	205	8	)	)	PUNCT
fueconorg-11952	205	9	,	,	PUNCT
fueconorg-11952	205	10	37	37	NUM
fueconorg-11952	205	11	-	-	SYM
fueconorg-11952	205	12	57	57	NUM
fueconorg-11952	205	13	.	.	PUNCT
fueconorg-11952	206	1	https://doi.org/10.2308/jiar-51657	https://doi.org/10.2308/jiar-51657	PROPN
fueconorg-11952	206	2	bedford	bedford	PROPN
fueconorg-11952	206	3	,	,	PUNCT
fueconorg-11952	206	4	a.	a.	NOUN
fueconorg-11952	206	5	,	,	PUNCT
fueconorg-11952	206	6	bugeja	bugeja	NOUN
fueconorg-11952	206	7	,	,	PUNCT
fueconorg-11952	206	8	m.	m.	NOUN
fueconorg-11952	206	9	,	,	PUNCT
fueconorg-11952	206	10	&	&	CCONJ
fueconorg-11952	206	11	ma	ma	PROPN
fueconorg-11952	206	12	,	,	PUNCT
fueconorg-11952	206	13	n.	n.	PROPN
fueconorg-11952	206	14	(	(	PUNCT
fueconorg-11952	206	15	2022	2022	NUM
fueconorg-11952	206	16	)	)	PUNCT
fueconorg-11952	206	17	.	.	PUNCT
fueconorg-11952	207	1	the	the	DET
fueconorg-11952	207	2	impact	impact	NOUN
fueconorg-11952	207	3	of	of	ADP
fueconorg-11952	207	4	ifrs	ifrs	PROPN
fueconorg-11952	207	5	10	10	NUM
fueconorg-11952	207	6	on	on	ADP
fueconorg-11952	207	7	consolidated	consolidated	ADJ
fueconorg-11952	207	8	financial	financial	ADJ
fueconorg-11952	207	9	reporting	reporting	NOUN
fueconorg-11952	207	10	.	.	PUNCT
fueconorg-11952	208	1	accounting	accounting	NOUN
fueconorg-11952	208	2	and	and	CCONJ
fueconorg-11952	208	3	finance	finance	NOUN
fueconorg-11952	208	4	,	,	PUNCT
fueconorg-11952	208	5	62(1	62(1	NOUN
fueconorg-11952	208	6	)	)	PUNCT
fueconorg-11952	208	7	,	,	PUNCT
fueconorg-11952	208	8	101	101	NUM
fueconorg-11952	208	9	-	-	SYM
fueconorg-11952	208	10	141	141	NUM
fueconorg-11952	208	11	.	.	PUNCT
fueconorg-11952	209	1	https://doi.org/10.1111/acfi.12782	https://doi.org/10.1111/acfi.12782	PROPN
fueconorg-11952	210	1	ben	ben	PROPN
fueconorg-11952	210	2	-	-	PUNCT
fueconorg-11952	210	3	shahar	shahar	PROPN
fueconorg-11952	210	4	,	,	PUNCT
fueconorg-11952	210	5	d.	d.	PROPN
fueconorg-11952	210	6	,	,	PUNCT
fueconorg-11952	210	7	sulganik	sulganik	PROPN
fueconorg-11952	210	8	,	,	PUNCT
fueconorg-11952	210	9	e.	e.	PROPN
fueconorg-11952	210	10	,	,	PUNCT
fueconorg-11952	210	11	&	&	CCONJ
fueconorg-11952	210	12	tsang	tsang	PROPN
fueconorg-11952	210	13	,	,	PUNCT
fueconorg-11952	210	14	d.	d.	PROPN
fueconorg-11952	210	15	(	(	PUNCT
fueconorg-11952	210	16	2016	2016	NUM
fueconorg-11952	210	17	)	)	PUNCT
fueconorg-11952	210	18	.	.	PUNCT
fueconorg-11952	211	1	does	do	AUX
fueconorg-11952	211	2	ifrs	ifrs	PROPN
fueconorg-11952	211	3	10	10	NUM
fueconorg-11952	211	4	on	on	ADP
fueconorg-11952	211	5	consolidated	consolidated	ADJ
fueconorg-11952	211	6	financial	financial	ADJ
fueconorg-11952	211	7	statements	statement	NOUN
fueconorg-11952	211	8	abandon	abandon	VERB
fueconorg-11952	211	9	accepted	accept	VERB
fueconorg-11952	211	10	economic	economic	ADJ
fueconorg-11952	211	11	principles	principle	NOUN
fueconorg-11952	211	12	.	.	PUNCT
fueconorg-11952	212	1	australian	australian	ADJ
fueconorg-11952	212	2	accounting	accounting	NOUN
fueconorg-11952	212	3	review	review	PROPN
fueconorg-11952	212	4	,	,	PUNCT
fueconorg-11952	212	5	26(4	26(4	NUM
fueconorg-11952	212	6	)	)	PUNCT
fueconorg-11952	212	7	,	,	PUNCT
fueconorg-11952	212	8	341	341	NUM
fueconorg-11952	212	9	-	-	SYM
fueconorg-11952	212	10	345	345	NUM
fueconorg-11952	212	11	.	.	PUNCT
fueconorg-11952	213	1	https://doi.org/10.1111/auar.12135	https://doi.org/10.1111/auar.12135	PROPN
fueconorg-11952	213	2	borowiec	borowiec	PROPN
fueconorg-11952	213	3	,	,	PUNCT
fueconorg-11952	213	4	l.	l.	PROPN
fueconorg-11952	213	5	,	,	PUNCT
fueconorg-11952	213	6	kacprzak	kacprzak	PROPN
fueconorg-11952	213	7	,	,	PUNCT
fueconorg-11952	213	8	m.	m.	NOUN
fueconorg-11952	213	9	,	,	PUNCT
fueconorg-11952	213	10	&	&	CCONJ
fueconorg-11952	213	11	król	król	PROPN
fueconorg-11952	213	12	,	,	PUNCT
fueconorg-11952	213	13	a.	a.	NOUN
fueconorg-11952	213	14	(	(	PUNCT
fueconorg-11952	213	15	2023	2023	NUM
fueconorg-11952	213	16	)	)	PUNCT
fueconorg-11952	213	17	.	.	PUNCT
fueconorg-11952	214	1	information	information	NOUN
fueconorg-11952	214	2	value	value	NOUN
fueconorg-11952	214	3	of	of	ADP
fueconorg-11952	214	4	individual	individual	ADJ
fueconorg-11952	214	5	and	and	CCONJ
fueconorg-11952	214	6	consolidated	consolidated	ADJ
fueconorg-11952	214	7	financial	financial	ADJ
fueconorg-11952	214	8	statements	statement	NOUN
fueconorg-11952	214	9	for	for	ADP
fueconorg-11952	214	10	indicative	indicative	ADJ
fueconorg-11952	214	11	liquidity	liquidity	NOUN
fueconorg-11952	214	12	assessment	assessment	NOUN
fueconorg-11952	214	13	of	of	ADP
fueconorg-11952	214	14	polish	polish	ADJ
fueconorg-11952	214	15	energy	energy	NOUN
fueconorg-11952	214	16	groups	group	NOUN
fueconorg-11952	214	17	in	in	ADP
fueconorg-11952	214	18	2018–2021	2018–2021	NUM
fueconorg-11952	214	19	.	.	PUNCT
fueconorg-11952	215	1	energies	energy	NOUN
fueconorg-11952	215	2	,	,	PUNCT
fueconorg-11952	215	3	16(9	16(9	NUM
fueconorg-11952	215	4	)	)	PUNCT
fueconorg-11952	215	5	,	,	PUNCT
fueconorg-11952	215	6	3670	3670	NUM
fueconorg-11952	215	7	.	.	PUNCT
fueconorg-11952	216	1	http://dx.doi.org/10.3390/en16093670	http://dx.doi.org/10.3390/en16093670	PROPN
fueconorg-11952	216	2	bradbury	bradbury	PROPN
fueconorg-11952	216	3	,	,	PUNCT
fueconorg-11952	216	4	m.	m.	PROPN
fueconorg-11952	216	5	e.	e.	PROPN
fueconorg-11952	216	6	(	(	PUNCT
fueconorg-11952	216	7	2018	2018	NUM
fueconorg-11952	216	8	)	)	PUNCT
fueconorg-11952	216	9	.	.	PUNCT
fueconorg-11952	217	1	commentary	commentary	NOUN
fueconorg-11952	217	2	on	on	ADP
fueconorg-11952	217	3	the	the	DET
fueconorg-11952	217	4	adjustments	adjustment	NOUN
fueconorg-11952	217	5	required	require	VERB
fueconorg-11952	217	6	for	for	ADP
fueconorg-11952	217	7	intercompany	intercompany	NOUN
fueconorg-11952	217	8	transactions	transaction	NOUN
fueconorg-11952	217	9	when	when	SCONJ
fueconorg-11952	217	10	equity	equity	NOUN
fueconorg-11952	217	11	accounting	accounting	NOUN
fueconorg-11952	217	12	under	under	ADP
fueconorg-11952	217	13	ias	ias	PROPN
fueconorg-11952	217	14	28	28	NUM
fueconorg-11952	217	15	.	.	PUNCT
fueconorg-11952	218	1	australian	australian	ADJ
fueconorg-11952	218	2	accounting	accounting	NOUN
fueconorg-11952	218	3	review	review	PROPN
fueconorg-11952	218	4	,	,	PUNCT
fueconorg-11952	218	5	28(1	28(1	NOUN
fueconorg-11952	218	6	)	)	PUNCT
fueconorg-11952	218	7	,	,	PUNCT
fueconorg-11952	218	8	140	140	NUM
fueconorg-11952	218	9	-	-	SYM
fueconorg-11952	218	10	147	147	NUM
fueconorg-11952	218	11	.	.	PUNCT
fueconorg-11952	219	1	https://doi.org/10.1111/auar.12180	https://doi.org/10.1111/auar.12180	PROPN
fueconorg-11952	219	2	brown	brown	PROPN
fueconorg-11952	219	3	,	,	PUNCT
fueconorg-11952	219	4	n.	n.	PROPN
fueconorg-11952	219	5	c.	c.	PROPN
fueconorg-11952	219	6	,	,	PUNCT
fueconorg-11952	219	7	huffman	huffman	PROPN
fueconorg-11952	219	8	,	,	PUNCT
fueconorg-11952	219	9	a.	a.	PROPN
fueconorg-11952	219	10	a.	a.	PROPN
fueconorg-11952	219	11	,	,	PUNCT
fueconorg-11952	219	12	cohen	cohen	PROPN
fueconorg-11952	219	13	,	,	PUNCT
fueconorg-11952	219	14	s.	s.	PROPN
fueconorg-11952	219	15	(	(	PUNCT
fueconorg-11952	219	16	2023	2023	NUM
fueconorg-11952	219	17	)	)	PUNCT
fueconorg-11952	219	18	.	.	PUNCT
fueconorg-11952	220	1	accounting	accounting	NOUN
fueconorg-11952	220	2	reporting	reporting	NOUN
fueconorg-11952	220	3	complexity	complexity	NOUN
fueconorg-11952	220	4	and	and	CCONJ
fueconorg-11952	220	5	non	non	ADJ
fueconorg-11952	220	6	-	-	ADJ
fueconorg-11952	220	7	gaap	gaap	ADJ
fueconorg-11952	220	8	earnings	earning	NOUN
fueconorg-11952	220	9	disclosure	disclosure	NOUN
fueconorg-11952	220	10	.	.	PUNCT
fueconorg-11952	221	1	the	the	DET
fueconorg-11952	221	2	accounting	accounting	NOUN
fueconorg-11952	221	3	review	review	NOUN
fueconorg-11952	221	4	,	,	PUNCT
fueconorg-11952	221	5	98(6	98(6	NOUN
fueconorg-11952	221	6	)	)	PUNCT
fueconorg-11952	221	7	,	,	PUNCT
fueconorg-11952	221	8	37	37	NUM
fueconorg-11952	221	9	-	-	SYM
fueconorg-11952	221	10	71	71	NUM
fueconorg-11952	221	11	.	.	PUNCT
fueconorg-11952	222	1	https://doi.org/10.2308/tar-2018-0760	https://doi.org/10.2308/tar-2018-0760	PROPN
fueconorg-11952	222	2	chasteen	chasteen	PROPN
fueconorg-11952	222	3	,	,	PUNCT
fueconorg-11952	222	4	g.	g.	PROPN
fueconorg-11952	222	5	l.	l.	PROPN
fueconorg-11952	222	6	(	(	PUNCT
fueconorg-11952	222	7	2002	2002	NUM
fueconorg-11952	222	8	)	)	PUNCT
fueconorg-11952	222	9	.	.	PUNCT
fueconorg-11952	223	1	equity	equity	NOUN
fueconorg-11952	223	2	method	method	PROPN
fueconorg-11952	223	3	accounting	accounting	NOUN
fueconorg-11952	223	4	and	and	CCONJ
fueconorg-11952	223	5	intercompany	intercompany	NOUN
fueconorg-11952	223	6	transactions	transaction	NOUN
fueconorg-11952	223	7	.	.	PUNCT
fueconorg-11952	224	1	issues	issue	NOUN
fueconorg-11952	224	2	in	in	ADP
fueconorg-11952	224	3	accounting	accounting	NOUN
fueconorg-11952	224	4	education	education	NOUN
fueconorg-11952	224	5	,	,	PUNCT
fueconorg-11952	224	6	17(2	17(2	NUM
fueconorg-11952	224	7	)	)	PUNCT
fueconorg-11952	224	8	,	,	PUNCT
fueconorg-11952	224	9	185	185	NUM
fueconorg-11952	224	10	-	-	SYM
fueconorg-11952	224	11	196	196	NUM
fueconorg-11952	224	12	.	.	PUNCT
fueconorg-11952	225	1	https://doi.org/10.2308/iace.2002.17.2.185	https://doi.org/10.2308/iace.2002.17.2.185	PROPN
fueconorg-11952	225	2	chasteen	chasteen	PROPN
fueconorg-11952	225	3	,	,	PUNCT
fueconorg-11952	225	4	l.	l.	PROPN
fueconorg-11952	225	5	g.	g.	PROPN
fueconorg-11952	225	6	(	(	PUNCT
fueconorg-11952	225	7	2005	2005	NUM
fueconorg-11952	225	8	)	)	PUNCT
fueconorg-11952	225	9	.	.	PUNCT
fueconorg-11952	226	1	teaching	teach	VERB
fueconorg-11952	226	2	variable	variable	ADJ
fueconorg-11952	226	3	interest	interest	NOUN
fueconorg-11952	226	4	entities	entity	NOUN
fueconorg-11952	226	5	under	under	ADP
fueconorg-11952	226	6	fin	fin	NOUN
fueconorg-11952	226	7	46	46	NUM
fueconorg-11952	226	8	:	:	PUNCT
fueconorg-11952	226	9	untangling	untangle	VERB
fueconorg-11952	226	10	risks	risk	NOUN
fueconorg-11952	226	11	,	,	PUNCT
fueconorg-11952	226	12	expected	expect	VERB
fueconorg-11952	226	13	losses	loss	NOUN
fueconorg-11952	226	14	,	,	PUNCT
fueconorg-11952	226	15	and	and	CCONJ
fueconorg-11952	226	16	expected	expect	VERB
fueconorg-11952	226	17	residual	residual	ADJ
fueconorg-11952	226	18	returns	return	NOUN
fueconorg-11952	226	19	.	.	PUNCT
fueconorg-11952	227	1	journal	journal	NOUN
fueconorg-11952	227	2	of	of	ADP
fueconorg-11952	227	3	accounting	accounting	NOUN
fueconorg-11952	227	4	education	education	NOUN
fueconorg-11952	227	5	,	,	PUNCT
fueconorg-11952	227	6	23(1	23(1	NOUN
fueconorg-11952	227	7	)	)	PUNCT
fueconorg-11952	227	8	,	,	PUNCT
fueconorg-11952	227	9	47	47	NUM
fueconorg-11952	227	10	-	-	SYM
fueconorg-11952	227	11	66	66	NUM
fueconorg-11952	227	12	.	.	PUNCT
fueconorg-11952	228	1	https://doi.org/10.1016/j.jaccedu	https://doi.org/10.1016/j.jaccedu	NOUN
fueconorg-11952	228	2	.	.	PUNCT
fueconorg-11952	229	1	2005.02.001	2005.02.001	NUM
fueconorg-11952	229	2	churyk	churyk	PROPN
fueconorg-11952	229	3	,	,	PUNCT
fueconorg-11952	229	4	n.	n.	PROPN
fueconorg-11952	229	5	t.	t.	PROPN
fueconorg-11952	229	6	,	,	PUNCT
fueconorg-11952	229	7	&	&	CCONJ
fueconorg-11952	229	8	stenka	stenka	PROPN
fueconorg-11952	229	9	,	,	PUNCT
fueconorg-11952	229	10	r.	r.	PROPN
fueconorg-11952	229	11	(	(	PUNCT
fueconorg-11952	229	12	2014	2014	NUM
fueconorg-11952	229	13	)	)	PUNCT
fueconorg-11952	229	14	.	.	PUNCT
fueconorg-11952	230	1	accounting	account	VERB
fueconorg-11952	230	2	for	for	ADP
fueconorg-11952	230	3	complex	complex	ADJ
fueconorg-11952	230	4	investment	investment	NOUN
fueconorg-11952	230	5	transactions	transaction	NOUN
fueconorg-11952	230	6	.	.	PUNCT
fueconorg-11952	231	1	journal	journal	NOUN
fueconorg-11952	231	2	of	of	ADP
fueconorg-11952	231	3	accounting	accounting	NOUN
fueconorg-11952	231	4	education	education	NOUN
fueconorg-11952	231	5	,	,	PUNCT
fueconorg-11952	231	6	32(4	32(4	NUM
fueconorg-11952	231	7	)	)	PUNCT
fueconorg-11952	231	8	,	,	PUNCT
fueconorg-11952	231	9	58	58	NUM
fueconorg-11952	231	10	-	-	SYM
fueconorg-11952	231	11	70	70	NUM
fueconorg-11952	231	12	.	.	PUNCT
fueconorg-11952	232	1	https://doi.org/10.1016/j.jaccedu.2014.08.001	https://doi.org/10.1016/j.jaccedu.2014.08.001	VERB
fueconorg-11952	232	2	fasb	fasb	NOUN
fueconorg-11952	232	3	(	(	PUNCT
fueconorg-11952	232	4	n	n	CCONJ
fueconorg-11952	232	5	/	/	SYM
fueconorg-11952	232	6	d	d	NOUN
fueconorg-11952	232	7	)	)	PUNCT
fueconorg-11952	232	8	.	.	PUNCT
fueconorg-11952	233	1	asc	asc	PROPN
fueconorg-11952	233	2	810	810	NUM
fueconorg-11952	233	3	consolidation	consolidation	NOUN
fueconorg-11952	233	4	.	.	PUNCT
fueconorg-11952	234	1	available	available	ADJ
fueconorg-11952	234	2	on	on	ADP
fueconorg-11952	234	3	:	:	PUNCT
fueconorg-11952	234	4	https://asc.fasb.org/810/tableofcontent	https://asc.fasb.org/810/tableofcontent	ADJ
fueconorg-11952	234	5	guillaume	guillaume	PROPN
fueconorg-11952	234	6	,	,	PUNCT
fueconorg-11952	234	7	o.	o.	PROPN
fueconorg-11952	234	8	,	,	PUNCT
fueconorg-11952	234	9	&	&	CCONJ
fueconorg-11952	234	10	pierre	pierre	PROPN
fueconorg-11952	234	11	,	,	PUNCT
fueconorg-11952	234	12	d.	d.	PROPN
fueconorg-11952	234	13	(	(	PUNCT
fueconorg-11952	234	14	2016	2016	NUM
fueconorg-11952	234	15	)	)	PUNCT
fueconorg-11952	234	16	.	.	PUNCT
fueconorg-11952	235	1	the	the	DET
fueconorg-11952	235	2	convergence	convergence	NOUN
fueconorg-11952	235	3	of	of	ADP
fueconorg-11952	235	4	u.s	u.s	PROPN
fueconorg-11952	235	5	.	.	PROPN
fueconorg-11952	235	6	gaap	gaap	PROPN
fueconorg-11952	235	7	with	with	ADP
fueconorg-11952	235	8	ifrs	ifrs	PROPN
fueconorg-11952	235	9	:	:	PUNCT
fueconorg-11952	235	10	a	a	DET
fueconorg-11952	235	11	comparative	comparative	ADJ
fueconorg-11952	235	12	analysis	analysis	NOUN
fueconorg-11952	235	13	of	of	ADP
fueconorg-11952	235	14	principles	principle	NOUN
fueconorg-11952	235	15	-	-	PUNCT
fueconorg-11952	235	16	based	base	VERB
fueconorg-11952	235	17	and	and	CCONJ
fueconorg-11952	235	18	rules	rule	NOUN
fueconorg-11952	235	19	-	-	PUNCT
fueconorg-11952	235	20	based	base	VERB
fueconorg-11952	235	21	accounting	accounting	NOUN
fueconorg-11952	235	22	standards	standard	NOUN
fueconorg-11952	235	23	.	.	PUNCT
fueconorg-11952	236	1	scholedge	scholedge	PROPN
fueconorg-11952	236	2	international	international	PROPN
fueconorg-11952	236	3	journal	journal	PROPN
fueconorg-11952	236	4	of	of	ADP
fueconorg-11952	236	5	business	business	NOUN
fueconorg-11952	236	6	policy	policy	NOUN
fueconorg-11952	236	7	&	&	CCONJ
fueconorg-11952	236	8	governance	governance	NOUN
fueconorg-11952	236	9	,	,	PUNCT
fueconorg-11952	236	10	3(5	3(5	NUM
fueconorg-11952	236	11	)	)	PUNCT
fueconorg-11952	236	12	,	,	PUNCT
fueconorg-11952	236	13	63	63	NUM
fueconorg-11952	236	14	-	-	SYM
fueconorg-11952	236	15	72	72	NUM
fueconorg-11952	236	16	.	.	PUNCT
fueconorg-11952	237	1	http://dx.doi.org/10.19085/journal.sijbpg030501	http://dx.doi.org/10.19085/journal.sijbpg030501	VERB
fueconorg-11952	237	2	hevas	hevas	NOUN
fueconorg-11952	237	3	,	,	PUNCT
fueconorg-11952	237	4	d.	d.	PROPN
fueconorg-11952	237	5	l	l	PROPN
fueconorg-11952	237	6	,	,	PUNCT
fueconorg-11952	237	7	karathanassis	karathanassis	NOUN
fueconorg-11952	237	8	,	,	PUNCT
fueconorg-11952	237	9	g.	g.	PROPN
fueconorg-11952	237	10	,	,	PUNCT
fueconorg-11952	237	11	&	&	CCONJ
fueconorg-11952	237	12	iriotis	iriotis	PROPN
fueconorg-11952	237	13	,	,	PUNCT
fueconorg-11952	237	14	n.	n.	NOUN
fueconorg-11952	237	15	(	(	PUNCT
fueconorg-11952	237	16	2000	2000	NUM
fueconorg-11952	237	17	)	)	PUNCT
fueconorg-11952	237	18	.	.	PUNCT
fueconorg-11952	238	1	an	an	DET
fueconorg-11952	238	2	empirical	empirical	ADJ
fueconorg-11952	238	3	examination	examination	NOUN
fueconorg-11952	238	4	of	of	ADP
fueconorg-11952	238	5	the	the	DET
fueconorg-11952	238	6	value	value	NOUN
fueconorg-11952	238	7	relevance	relevance	NOUN
fueconorg-11952	238	8	of	of	ADP
fueconorg-11952	238	9	consolidated	consolidated	ADJ
fueconorg-11952	238	10	earnings	earning	NOUN
fueconorg-11952	238	11	figures	figure	NOUN
fueconorg-11952	238	12	under	under	ADP
fueconorg-11952	238	13	a	a	DET
fueconorg-11952	238	14	cost	cost	NOUN
fueconorg-11952	238	15	of	of	ADP
fueconorg-11952	238	16	acquisition	acquisition	NOUN
fueconorg-11952	238	17	regime	regime	NOUN
fueconorg-11952	238	18	.	.	PUNCT
fueconorg-11952	239	1	applied	apply	VERB
fueconorg-11952	239	2	financial	financial	ADJ
fueconorg-11952	239	3	economics	economic	NOUN
fueconorg-11952	239	4	,	,	PUNCT
fueconorg-11952	239	5	10(6	10(6	NOUN
fueconorg-11952	239	6	)	)	PUNCT
fueconorg-11952	239	7	,	,	PUNCT
fueconorg-11952	239	8	645653	645653	NUM
fueconorg-11952	239	9	.	.	PUNCT
fueconorg-11952	240	1	https://doi.org/10.1080/096031000437999	https://doi.org/10.1080/096031000437999	AUX
fueconorg-11952	240	2	hoyle	hoyle	NOUN
fueconorg-11952	240	3	,	,	PUNCT
fueconorg-11952	240	4	j.	j.	PROPN
fueconorg-11952	240	5	b.	b.	PROPN
fueconorg-11952	240	6	,	,	PUNCT
fueconorg-11952	240	7	schaefer	schaefer	PROPN
fueconorg-11952	240	8	,	,	PUNCT
fueconorg-11952	240	9	t.	t.	PROPN
fueconorg-11952	240	10	f.	f.	PROPN
fueconorg-11952	240	11	,	,	PUNCT
fueconorg-11952	240	12	&	&	CCONJ
fueconorg-11952	240	13	doupnik	doupnik	PROPN
fueconorg-11952	240	14	,	,	PUNCT
fueconorg-11952	240	15	t.	t.	PROPN
fueconorg-11952	240	16	s.	s.	PROPN
fueconorg-11952	240	17	(	(	PUNCT
fueconorg-11952	240	18	2011	2011	NUM
fueconorg-11952	240	19	)	)	PUNCT
fueconorg-11952	240	20	.	.	PUNCT
fueconorg-11952	241	1	advanced	advanced	ADJ
fueconorg-11952	241	2	accounting	accounting	NOUN
fueconorg-11952	241	3	,	,	PUNCT
fueconorg-11952	241	4	(	(	PUNCT
fueconorg-11952	241	5	10th	10th	ADJ
fueconorg-11952	241	6	ed	ed	NOUN
fueconorg-11952	241	7	.	.	PUNCT
fueconorg-11952	241	8	)	)	PUNCT
fueconorg-11952	241	9	.	.	PUNCT
fueconorg-11952	242	1	new	new	PROPN
fueconorg-11952	242	2	york	york	PROPN
fueconorg-11952	242	3	:	:	PUNCT
fueconorg-11952	242	4	mcgrawhill	mcgrawhill	PROPN
fueconorg-11952	242	5	/	/	SYM
fueconorg-11952	242	6	irwin	irwin	PROPN
fueconorg-11952	242	7	.	.	PUNCT
fueconorg-11952	243	1	hsiao	hsiao	PROPN
fueconorg-11952	243	2	,	,	PUNCT
fueconorg-11952	243	3	d.	d.	PROPN
fueconorg-11952	243	4	,	,	PUNCT
fueconorg-11952	243	5	&	&	CCONJ
fueconorg-11952	243	6	han	han	PROPN
fueconorg-11952	243	7	,	,	PUNCT
fueconorg-11952	243	8	l.	l.	PROPN
fueconorg-11952	243	9	(	(	PUNCT
fueconorg-11952	243	10	2021	2021	NUM
fueconorg-11952	243	11	)	)	PUNCT
fueconorg-11952	243	12	.	.	PUNCT
fueconorg-11952	244	1	give	give	VERB
fueconorg-11952	244	2	one	one	NUM
fueconorg-11952	244	3	a	a	DET
fueconorg-11952	244	4	fish	fish	NOUN
fueconorg-11952	244	5	or	or	CCONJ
fueconorg-11952	244	6	teach	teach	VERB
fueconorg-11952	244	7	one	one	NUM
fueconorg-11952	244	8	to	to	PART
fueconorg-11952	244	9	fish	fish	VERB
fueconorg-11952	244	10	:	:	PUNCT
fueconorg-11952	244	11	an	an	DET
fueconorg-11952	244	12	exploration	exploration	NOUN
fueconorg-11952	244	13	on	on	ADP
fueconorg-11952	244	14	intra	intra	ADJ
fueconorg-11952	244	15	-	-	ADJ
fueconorg-11952	244	16	entity	entity	ADJ
fueconorg-11952	244	17	transfers	transfer	NOUN
fueconorg-11952	244	18	.	.	PUNCT
fueconorg-11952	245	1	journal	journal	NOUN
fueconorg-11952	245	2	of	of	ADP
fueconorg-11952	245	3	applied	apply	VERB
fueconorg-11952	245	4	business	business	NOUN
fueconorg-11952	245	5	and	and	CCONJ
fueconorg-11952	245	6	economics	economic	NOUN
fueconorg-11952	245	7	,	,	PUNCT
fueconorg-11952	245	8	23(6	23(6	NUM
fueconorg-11952	245	9	)	)	PUNCT
fueconorg-11952	245	10	,	,	PUNCT
fueconorg-11952	245	11	1	1	NUM
fueconorg-11952	245	12	-	-	SYM
fueconorg-11952	245	13	9	9	NUM
fueconorg-11952	245	14	.	.	PUNCT
fueconorg-11952	245	15	https://doi.org/10.33423/jabe.v23i6.4645	https://doi.org/10.33423/jabe.v23i6.4645	X
fueconorg-11952	246	1	hsu	hsu	PROPN
fueconorg-11952	246	2	,	,	PUNCT
fueconorg-11952	246	3	a.	a.	PROPN
fueconorg-11952	246	4	w.	w.	PROPN
fueconorg-11952	246	5	,	,	PUNCT
fueconorg-11952	246	6	duh	duh	PROPN
fueconorg-11952	246	7	,	,	PUNCT
fueconorg-11952	246	8	r.	r.	PROPN
fueconorg-11952	246	9	,	,	PUNCT
fueconorg-11952	246	10	&	&	CCONJ
fueconorg-11952	246	11	cheng	cheng	PROPN
fueconorg-11952	246	12	,	,	PUNCT
fueconorg-11952	246	13	k.	k.	PROPN
fueconorg-11952	246	14	(	(	PUNCT
fueconorg-11952	246	15	2012	2012	NUM
fueconorg-11952	246	16	)	)	PUNCT
fueconorg-11952	246	17	.	.	PUNCT
fueconorg-11952	247	1	does	do	AUX
fueconorg-11952	247	2	the	the	DET
fueconorg-11952	247	3	control	control	NOUN
fueconorg-11952	247	4	-	-	PUNCT
fueconorg-11952	247	5	based	base	VERB
fueconorg-11952	247	6	approach	approach	NOUN
fueconorg-11952	247	7	to	to	ADP
fueconorg-11952	247	8	consolidated	consolidated	ADJ
fueconorg-11952	247	9	statements	statement	NOUN
fueconorg-11952	247	10	better	well	ADV
fueconorg-11952	247	11	reflect	reflect	VERB
fueconorg-11952	247	12	market	market	NOUN
fueconorg-11952	247	13	value	value	NOUN
fueconorg-11952	247	14	than	than	ADP
fueconorg-11952	247	15	the	the	DET
fueconorg-11952	247	16	ownership	ownership	NOUN
fueconorg-11952	247	17	-	-	PUNCT
fueconorg-11952	247	18	based	base	VERB
fueconorg-11952	247	19	approach	approach	NOUN
fueconorg-11952	247	20	?	?	PUNCT
fueconorg-11952	247	21	.	.	PUNCT
fueconorg-11952	248	1	the	the	DET
fueconorg-11952	248	2	international	international	ADJ
fueconorg-11952	248	3	journal	journal	NOUN
fueconorg-11952	248	4	of	of	ADP
fueconorg-11952	248	5	accounting	accounting	PROPN
fueconorg-11952	248	6	,	,	PUNCT
fueconorg-11952	248	7	47(2	47(2	PROPN
fueconorg-11952	248	8	)	)	PUNCT
fueconorg-11952	248	9	,	,	PUNCT
fueconorg-11952	248	10	198	198	NUM
fueconorg-11952	248	11	-	-	SYM
fueconorg-11952	248	12	225	225	NUM
fueconorg-11952	248	13	.	.	PUNCT
fueconorg-11952	249	1	https://doi.org/10.1016/j.intacc.2012.03.003	https://doi.org/10.1016/j.intacc.2012.03.003	NUM
fueconorg-11952	249	2	iasb	iasb	NOUN
fueconorg-11952	249	3	(	(	PUNCT
fueconorg-11952	249	4	1996	1996	NUM
fueconorg-11952	249	5	)	)	PUNCT
fueconorg-11952	249	6	.	.	PUNCT
fueconorg-11952	250	1	ias	ias	PROPN
fueconorg-11952	250	2	12	12	NUM
fueconorg-11952	250	3	income	income	NOUN
fueconorg-11952	250	4	taxes	taxis	NOUN
fueconorg-11952	250	5	.	.	PUNCT
fueconorg-11952	251	1	london	london	PROPN
fueconorg-11952	251	2	:	:	PUNCT
fueconorg-11952	251	3	ifrs	ifrs	PROPN
fueconorg-11952	251	4	foundation	foundation	PROPN
fueconorg-11952	251	5	iasb	iasb	VERB
fueconorg-11952	251	6	(	(	PUNCT
fueconorg-11952	251	7	2011	2011	NUM
fueconorg-11952	251	8	)	)	PUNCT
fueconorg-11952	251	9	.	.	PUNCT
fueconorg-11952	252	1	ias	ias	PROPN
fueconorg-11952	252	2	28	28	NUM
fueconorg-11952	252	3	–	–	PUNCT
fueconorg-11952	252	4	investments	investment	NOUN
fueconorg-11952	252	5	in	in	ADP
fueconorg-11952	252	6	associates	associate	NOUN
fueconorg-11952	252	7	and	and	CCONJ
fueconorg-11952	252	8	joint	joint	ADJ
fueconorg-11952	252	9	arrangements	arrangement	NOUN
fueconorg-11952	252	10	.	.	PUNCT
fueconorg-11952	253	1	london	london	PROPN
fueconorg-11952	253	2	:	:	PUNCT
fueconorg-11952	253	3	ifrs	ifrs	PROPN
fueconorg-11952	253	4	foundation	foundation	PROPN
fueconorg-11952	253	5	iasb	iasb	VERB
fueconorg-11952	253	6	(	(	PUNCT
fueconorg-11952	253	7	2011	2011	NUM
fueconorg-11952	253	8	)	)	PUNCT
fueconorg-11952	253	9	.	.	PUNCT
fueconorg-11952	254	1	ifrs	ifrs	PROPN
fueconorg-11952	254	2	10	10	NUM
fueconorg-11952	254	3	consolidated	consolidated	ADJ
fueconorg-11952	254	4	financial	financial	ADJ
fueconorg-11952	254	5	statements	statement	NOUN
fueconorg-11952	254	6	.	.	PUNCT
fueconorg-11952	255	1	london	london	PROPN
fueconorg-11952	255	2	:	:	PUNCT
fueconorg-11952	255	3	ifrs	ifrs	PROPN
fueconorg-11952	255	4	foundation	foundation	PROPN
fueconorg-11952	255	5	just	just	ADV
fueconorg-11952	255	6	,	,	PUNCT
fueconorg-11952	255	7	r.	r.	PROPN
fueconorg-11952	255	8	,	,	PUNCT
fueconorg-11952	255	9	honold	honold	PROPN
fueconorg-11952	255	10	,	,	PUNCT
fueconorg-11952	255	11	d.	d.	PROPN
fueconorg-11952	255	12	,	,	PUNCT
fueconorg-11952	255	13	&	&	CCONJ
fueconorg-11952	255	14	meckl	meckl	PROPN
fueconorg-11952	255	15	,	,	PUNCT
fueconorg-11952	255	16	r.	r.	PROPN
fueconorg-11952	255	17	(	(	PUNCT
fueconorg-11952	255	18	2023	2023	NUM
fueconorg-11952	255	19	)	)	PUNCT
fueconorg-11952	255	20	.	.	PUNCT
fueconorg-11952	256	1	value	value	NOUN
fueconorg-11952	256	2	relevance	relevance	NOUN
fueconorg-11952	256	3	of	of	ADP
fueconorg-11952	256	4	goodwill	goodwill	NOUN
fueconorg-11952	256	5	accounting	accounting	NOUN
fueconorg-11952	256	6	–	–	PUNCT
fueconorg-11952	256	7	how	how	SCONJ
fueconorg-11952	256	8	a	a	DET
fueconorg-11952	256	9	forward	forward	ADV
fueconorg-11952	256	10	-	-	PUNCT
fueconorg-11952	256	11	looking	look	VERB
fueconorg-11952	256	12	valuation	valuation	NOUN
fueconorg-11952	256	13	approach	approach	NOUN
fueconorg-11952	256	14	guides	guide	VERB
fueconorg-11952	256	15	goodwill	goodwill	NOUN
fueconorg-11952	256	16	recoverability	recoverability	NOUN
fueconorg-11952	256	17	.	.	PUNCT
fueconorg-11952	257	1	cogent	cogent	NOUN
fueconorg-11952	257	2	business	business	PROPN
fueconorg-11952	257	3	&	&	CCONJ
fueconorg-11952	257	4	management	management	PROPN
fueconorg-11952	257	5	,	,	PUNCT
fueconorg-11952	257	6	10(3	10(3	NUM
fueconorg-11952	257	7	)	)	PUNCT
fueconorg-11952	257	8	.	.	PUNCT
fueconorg-11952	258	1	https://doi.org/10.1080/23311975.2023.2262213	https://doi.org/10.1080/23311975.2023.2262213	NOUN
fueconorg-11952	258	2	karmańska	karmańska	NOUN
fueconorg-11952	258	3	,	,	PUNCT
fueconorg-11952	258	4	a.	a.	NOUN
fueconorg-11952	258	5	,	,	PUNCT
fueconorg-11952	258	6	&	&	CCONJ
fueconorg-11952	258	7	wiśniewska	wiśniewska	PROPN
fueconorg-11952	258	8	,	,	PUNCT
fueconorg-11952	258	9	d.	d.	PROPN
fueconorg-11952	258	10	(	(	PUNCT
fueconorg-11952	258	11	2020	2020	NUM
fueconorg-11952	258	12	)	)	PUNCT
fueconorg-11952	258	13	.	.	PUNCT
fueconorg-11952	259	1	the	the	DET
fueconorg-11952	259	2	concept	concept	NOUN
fueconorg-11952	259	3	of	of	ADP
fueconorg-11952	259	4	a	a	DET
fueconorg-11952	259	5	ratio	ratio	NOUN
fueconorg-11952	259	6	analysis	analysis	NOUN
fueconorg-11952	259	7	of	of	ADP
fueconorg-11952	259	8	consolidated	consolidated	ADJ
fueconorg-11952	259	9	financial	financial	ADJ
fueconorg-11952	259	10	statements	statement	NOUN
fueconorg-11952	259	11	applied	apply	VERB
fueconorg-11952	259	12	to	to	ADP
fueconorg-11952	259	13	listed	list	VERB
fueconorg-11952	259	14	capital	capital	NOUN
fueconorg-11952	259	15	groups	group	NOUN
fueconorg-11952	259	16	on	on	ADP
fueconorg-11952	259	17	the	the	DET
fueconorg-11952	259	18	example	example	NOUN
fueconorg-11952	259	19	of	of	ADP
fueconorg-11952	259	20	the	the	DET
fueconorg-11952	259	21	deutsche	deutsche	PROPN
fueconorg-11952	259	22	börse	börse	NOUN
fueconorg-11952	259	23	group	group	NOUN
fueconorg-11952	259	24	.	.	PUNCT
fueconorg-11952	260	1	the	the	DET
fueconorg-11952	260	2	theoretical	theoretical	ADJ
fueconorg-11952	260	3	journal	journal	NOUN
fueconorg-11952	260	4	of	of	ADP
fueconorg-11952	260	5	accounting	accounting	NOUN
fueconorg-11952	260	6	(	(	PUNCT
fueconorg-11952	260	7	zeszyty	zeszyty	NOUN
fueconorg-11952	260	8	teoretyczne	teoretyczne	NOUN
fueconorg-11952	260	9	rachunkowści	rachunkowści	NOUN
fueconorg-11952	260	10	)	)	PUNCT
fueconorg-11952	260	11	,	,	PUNCT
fueconorg-11952	260	12	110(166	110(166	NUM
fueconorg-11952	260	13	)	)	PUNCT
fueconorg-11952	260	14	,	,	PUNCT
fueconorg-11952	260	15	155	155	NUM
fueconorg-11952	260	16	-	-	SYM
fueconorg-11952	260	17	160	160	NUM
fueconorg-11952	260	18	.	.	PUNCT
fueconorg-11952	260	19	http://dx.doi.org/10.5604/01.3001.0014.5555	http://dx.doi.org/10.5604/01.3001.0014.5555	PROPN
fueconorg-11952	260	20	kpmg	kpmg	PROPN
fueconorg-11952	260	21	(	(	PUNCT
fueconorg-11952	260	22	2019	2019	NUM
fueconorg-11952	260	23	)	)	PUNCT
fueconorg-11952	260	24	.	.	PUNCT
fueconorg-11952	261	1	equity	equity	NOUN
fueconorg-11952	261	2	method	method	NOUN
fueconorg-11952	261	3	of	of	ADP
fueconorg-11952	261	4	accounting	accounting	NOUN
fueconorg-11952	261	5	,	,	PUNCT
fueconorg-11952	261	6	handbook	handbook	NOUN
fueconorg-11952	261	7	.	.	PUNCT
fueconorg-11952	262	1	retrieved	retrieve	VERB
fueconorg-11952	262	2	from	from	ADP
fueconorg-11952	262	3	:	:	PUNCT
fueconorg-11952	262	4	https://frv.kpmg.us/referencelibrary/2022/handbook-equity-method-of-accounting.html	https://frv.kpmg.us/referencelibrary/2022/handbook-equity-method-of-accounting.html	PROPN
fueconorg-11952	262	5	krimpmann	krimpmann	PROPN
fueconorg-11952	262	6	,	,	PUNCT
fueconorg-11952	262	7	a.	a.	NOUN
fueconorg-11952	262	8	(	(	PUNCT
fueconorg-11952	262	9	2015	2015	NUM
fueconorg-11952	262	10	)	)	PUNCT
fueconorg-11952	262	11	.	.	PUNCT
fueconorg-11952	263	1	principles	principle	NOUN
fueconorg-11952	263	2	of	of	ADP
fueconorg-11952	263	3	group	group	NOUN
fueconorg-11952	263	4	accounting	account	VERB
fueconorg-11952	263	5	under	under	ADP
fueconorg-11952	263	6	ifrs	ifrs	PROPN
fueconorg-11952	263	7	.	.	PUNCT
fueconorg-11952	264	1	john	john	PROPN
fueconorg-11952	264	2	willey	willey	PROPN
fueconorg-11952	264	3	&	&	CCONJ
fueconorg-11952	264	4	sons	sons	PROPN
fueconorg-11952	264	5	ltd	ltd	PROPN
fueconorg-11952	264	6	.	.	PROPN
fueconorg-11952	264	7	li	li	PROPN
fueconorg-11952	264	8	,	,	PUNCT
fueconorg-11952	264	9	k.	k.	PROPN
fueconorg-11952	264	10	k.	k.	PROPN
fueconorg-11952	264	11	,	,	PUNCT
fueconorg-11952	264	12	&	&	CCONJ
fueconorg-11952	264	13	sloan	sloan	PROPN
fueconorg-11952	264	14	,	,	PUNCT
fueconorg-11952	264	15	r.	r.	PROPN
fueconorg-11952	264	16	g.	g.	PROPN
fueconorg-11952	264	17	(	(	PUNCT
fueconorg-11952	264	18	2017	2017	NUM
fueconorg-11952	264	19	)	)	PUNCT
fueconorg-11952	264	20	.	.	PUNCT
fueconorg-11952	264	21	has	have	VERB
fueconorg-11952	264	22	goodwill	goodwill	NOUN
fueconorg-11952	264	23	accounting	accounting	NOUN
fueconorg-11952	264	24	gone	go	VERB
fueconorg-11952	264	25	bad	bad	ADJ
fueconorg-11952	264	26	?	?	PUNCT
fueconorg-11952	264	27	.	.	PUNCT
fueconorg-11952	265	1	review	review	NOUN
fueconorg-11952	265	2	of	of	ADP
fueconorg-11952	265	3	accounting	accounting	NOUN
fueconorg-11952	265	4	studies	study	NOUN
fueconorg-11952	265	5	,	,	PUNCT
fueconorg-11952	265	6	22	22	NUM
fueconorg-11952	265	7	,	,	PUNCT
fueconorg-11952	265	8	9641003	9641003	NUM
fueconorg-11952	265	9	.	.	PUNCT
fueconorg-11952	266	1	https://doi.org/10.1007/s11142-017-9401-7	https://doi.org/10.1007/s11142-017-9401-7	PROPN
fueconorg-11952	266	2	lopes	lopes	PROPN
fueconorg-11952	266	3	,	,	PUNCT
fueconorg-11952	266	4	a.	a.	NOUN
fueconorg-11952	266	5	i.	i.	PROPN
fueconorg-11952	266	6	,	,	PUNCT
fueconorg-11952	266	7	lourenço	lourenço	PROPN
fueconorg-11952	266	8	,	,	PUNCT
fueconorg-11952	266	9	i.	i.	PROPN
fueconorg-11952	266	10	c.	c.	PROPN
fueconorg-11952	266	11	,	,	PUNCT
fueconorg-11952	266	12	soliman	soliman	NOUN
fueconorg-11952	266	13	,	,	PUNCT
fueconorg-11952	266	14	m.	m.	NOUN
fueconorg-11952	266	15	t.	t.	PROPN
fueconorg-11952	266	16	,	,	PUNCT
fueconorg-11952	266	17	&	&	CCONJ
fueconorg-11952	266	18	branco	branco	PROPN
fueconorg-11952	266	19	,	,	PUNCT
fueconorg-11952	266	20	m.	m.	NOUN
fueconorg-11952	266	21	c.	c.	PROPN
fueconorg-11952	266	22	(	(	PUNCT
fueconorg-11952	266	23	2021	2021	NUM
fueconorg-11952	266	24	)	)	PUNCT
fueconorg-11952	266	25	.	.	PUNCT
fueconorg-11952	266	26	is	be	AUX
fueconorg-11952	266	27	the	the	DET
fueconorg-11952	266	28	relation	relation	NOUN
fueconorg-11952	266	29	between	between	ADP
fueconorg-11952	266	30	non	non	ADJ
fueconorg-11952	266	31	-	-	ADJ
fueconorg-11952	266	32	controlling	controlling	ADJ
fueconorg-11952	266	33	interests	interest	NOUN
fueconorg-11952	266	34	and	and	CCONJ
fueconorg-11952	266	35	parent	parent	NOUN
fueconorg-11952	266	36	companies	company	NOUN
fueconorg-11952	266	37	misleading	mislead	VERB
fueconorg-11952	266	38	?	?	PUNCT
fueconorg-11952	266	39	.	.	PUNCT
fueconorg-11952	267	1	australian	australian	ADJ
fueconorg-11952	267	2	journal	journal	NOUN
fueconorg-11952	267	3	of	of	ADP
fueconorg-11952	267	4	management	management	NOUN
fueconorg-11952	267	5	,	,	PUNCT
fueconorg-11952	267	6	46(1	46(1	PROPN
fueconorg-11952	267	7	)	)	PUNCT
fueconorg-11952	267	8	,	,	PUNCT
fueconorg-11952	267	9	24	24	NUM
fueconorg-11952	267	10	-	-	SYM
fueconorg-11952	267	11	50	50	NUM
fueconorg-11952	267	12	.	.	PUNCT
fueconorg-11952	268	1	https://doi.org/10.1177/0312896219896388	https://doi.org/10.1177/0312896219896388	PRON
fueconorg-11952	269	1	https://doi.org/10.1080/17449480.2016.1260748	https://doi.org/10.1080/17449480.2016.1260748	PUNCT
fueconorg-11952	269	2	https://doi.org/10.1080/00014788.2021.1938963	https://doi.org/10.1080/00014788.2021.1938963	VERB
fueconorg-11952	269	3	https://doi.org/10.2308/jiar-51657	https://doi.org/10.2308/jiar-51657	PROPN
fueconorg-11952	269	4	https://doi.org/10.1111/acfi.12782	https://doi.org/10.1111/acfi.12782	PROPN
fueconorg-11952	269	5	https://doi.org/10.1111/auar.12135	https://doi.org/10.1111/auar.12135	VERB
fueconorg-11952	269	6	http://dx.doi.org/10.3390/en16093670	http://dx.doi.org/10.3390/en16093670	VERB
fueconorg-11952	269	7	https://doi.org/10.1111/auar.12180	https://doi.org/10.1111/auar.12180	ADJ
fueconorg-11952	269	8	https://doi.org/10.2308/tar-2018-0760	https://doi.org/10.2308/tar-2018-0760	NOUN
fueconorg-11952	269	9	https://doi.org/10.2308/iace.2002.17.2.185	https://doi.org/10.2308/iace.2002.17.2.185	PROPN
fueconorg-11952	269	10	https://doi.org/10.1016/j.jaccedu.%0b2005.02.001	https://doi.org/10.1016/j.jaccedu.%0b2005.02.001	PROPN
fueconorg-11952	269	11	https://doi.org/10.1016/j.jaccedu.%0b2005.02.001	https://doi.org/10.1016/j.jaccedu.%0b2005.02.001	NOUN
fueconorg-11952	269	12	https://doi.org/10.1016/j.jaccedu.2014.08.001	https://doi.org/10.1016/j.jaccedu.2014.08.001	NOUN
fueconorg-11952	269	13	https://asc.fasb.org/810/tableofcontent	https://asc.fasb.org/810/tableofcontent	NOUN
fueconorg-11952	269	14	http://dx.doi.org/10.19085/journal.sijbpg030501	http://dx.doi.org/10.19085/journal.sijbpg030501	VERB
fueconorg-11952	269	15	https://doi.org/10.1080/096031000437999	https://doi.org/10.1080/096031000437999	NOUN
fueconorg-11952	269	16	https://doi.org/10.33423/jabe.v23i6.4645	https://doi.org/10.33423/jabe.v23i6.4645	X
fueconorg-11952	270	1	https://doi.org/10.1016/j.intacc.2012.03.003	https://doi.org/10.1016/j.intacc.2012.03.003	NUM
fueconorg-11952	270	2	https://doi.org/10.1080/23311975.2023.2262213	https://doi.org/10.1080/23311975.2023.2262213	NOUN
fueconorg-11952	270	3	http://dx.doi.org/10.5604/01.3001.0014.5555	http://dx.doi.org/10.5604/01.3001.0014.5555	NOUN
fueconorg-11952	270	4	https://frv.kpmg.us/reference-library/2022/handbook-equity-method-of-accounting.html	https://frv.kpmg.us/reference-library/2022/handbook-equity-method-of-accounting.html	PROPN
fueconorg-11952	271	1	https://frv.kpmg.us/reference-library/2022/handbook-equity-method-of-accounting.html	https://frv.kpmg.us/reference-library/2022/handbook-equity-method-of-accounting.html	PROPN
fueconorg-11952	272	1	https://doi.org/10.1007/s11142-017-9401-7	https://doi.org/10.1007/s11142-017-9401-7	NUM
fueconorg-11952	272	2	https://doi.org/10.1177/0312896219896388	https://doi.org/10.1177/0312896219896388	PRON
fueconorg-11952	272	3	some	some	DET
fueconorg-11952	272	4	challenges	challenge	NOUN
fueconorg-11952	272	5	in	in	ADP
fueconorg-11952	272	6	the	the	DET
fueconorg-11952	272	7	consolidation	consolidation	NOUN
fueconorg-11952	272	8	of	of	ADP
fueconorg-11952	272	9	unrealized	unrealized	ADJ
fueconorg-11952	272	10	intra	intra	ADJ
fueconorg-11952	272	11	-	-	ADJ
fueconorg-11952	272	12	group	group	NOUN
fueconorg-11952	272	13	profits	profit	NOUN
fueconorg-11952	272	14	and	and	CCONJ
fueconorg-11952	272	15	losses	loss	NOUN
fueconorg-11952	272	16	233	233	NUM
fueconorg-11952	272	17	lopes	lope	NOUN
fueconorg-11952	272	18	,	,	PUNCT
fueconorg-11952	272	19	a.	a.	NOUN
fueconorg-11952	272	20	i.	i.	PROPN
fueconorg-11952	272	21	,	,	PUNCT
fueconorg-11952	272	22	lourenço	lourenço	PROPN
fueconorg-11952	272	23	,	,	PUNCT
fueconorg-11952	272	24	i.	i.	NOUN
fueconorg-11952	272	25	,	,	PUNCT
fueconorg-11952	272	26	&	&	CCONJ
fueconorg-11952	272	27	soliman	soliman	PROPN
fueconorg-11952	272	28	,	,	PUNCT
fueconorg-11952	272	29	m.	m.	NOUN
fueconorg-11952	272	30	(	(	PUNCT
fueconorg-11952	272	31	2013	2013	NUM
fueconorg-11952	272	32	)	)	PUNCT
fueconorg-11952	272	33	.	.	PUNCT
fueconorg-11952	273	1	do	do	VERB
fueconorg-11952	273	2	alternative	alternative	ADJ
fueconorg-11952	273	3	methods	method	NOUN
fueconorg-11952	273	4	of	of	ADP
fueconorg-11952	273	5	reporting	report	VERB
fueconorg-11952	273	6	non	non	ADJ
fueconorg-11952	273	7	-	-	ADJ
fueconorg-11952	273	8	controlling	controlling	ADJ
fueconorg-11952	273	9	interests	interest	NOUN
fueconorg-11952	273	10	really	really	ADV
fueconorg-11952	273	11	matter	matter	VERB
fueconorg-11952	273	12	?	?	PUNCT
fueconorg-11952	273	13	.	.	PUNCT
fueconorg-11952	274	1	australian	australian	ADJ
fueconorg-11952	274	2	journal	journal	NOUN
fueconorg-11952	274	3	of	of	ADP
fueconorg-11952	274	4	management	management	NOUN
fueconorg-11952	274	5	,	,	PUNCT
fueconorg-11952	274	6	38(1	38(1	NUM
fueconorg-11952	274	7	)	)	PUNCT
fueconorg-11952	274	8	,	,	PUNCT
fueconorg-11952	274	9	7	7	NUM
fueconorg-11952	274	10	-	-	SYM
fueconorg-11952	274	11	30	30	NUM
fueconorg-11952	274	12	.	.	PUNCT
fueconorg-11952	275	1	https://doi.org/10.1177/0312896212458788	https://doi.org/10.1177/0312896212458788	X
fueconorg-11952	275	2	murphy	murphy	PROPN
fueconorg-11952	275	3	,	,	PUNCT
fueconorg-11952	275	4	e.	e.	PROPN
fueconorg-11952	275	5	a.	a.	PROPN
fueconorg-11952	275	6	,	,	PUNCT
fueconorg-11952	275	7	&	&	CCONJ
fueconorg-11952	275	8	mccarthy	mccarthy	PROPN
fueconorg-11952	275	9	,	,	PUNCT
fueconorg-11952	275	10	m.	m.	NOUN
fueconorg-11952	275	11	a.	a.	NOUN
fueconorg-11952	275	12	(	(	PUNCT
fueconorg-11952	275	13	2010	2010	NUM
fueconorg-11952	275	14	)	)	PUNCT
fueconorg-11952	275	15	.	.	PUNCT
fueconorg-11952	276	1	teaching	teach	VERB
fueconorg-11952	276	2	consolidations	consolidation	NOUN
fueconorg-11952	276	3	accounting	account	VERB
fueconorg-11952	276	4	:	:	PUNCT
fueconorg-11952	276	5	an	an	DET
fueconorg-11952	276	6	approach	approach	NOUN
fueconorg-11952	276	7	to	to	ADP
fueconorg-11952	276	8	easing	ease	VERB
fueconorg-11952	276	9	the	the	DET
fueconorg-11952	276	10	challenge	challenge	NOUN
fueconorg-11952	276	11	.	.	PUNCT
fueconorg-11952	277	1	american	american	ADJ
fueconorg-11952	277	2	journal	journal	PROPN
fueconorg-11952	277	3	of	of	ADP
fueconorg-11952	277	4	business	business	NOUN
fueconorg-11952	277	5	education	education	NOUN
fueconorg-11952	277	6	(	(	PUNCT
fueconorg-11952	277	7	ajbe	ajbe	NOUN
fueconorg-11952	277	8	)	)	PUNCT
fueconorg-11952	277	9	,	,	PUNCT
fueconorg-11952	277	10	3(11	3(11	NUM
fueconorg-11952	277	11	)	)	PUNCT
fueconorg-11952	277	12	,	,	PUNCT
fueconorg-11952	277	13	101	101	NUM
fueconorg-11952	277	14	-	-	SYM
fueconorg-11952	277	15	110	110	NUM
fueconorg-11952	277	16	.	.	PUNCT
fueconorg-11952	278	1	https://doi.org/10.19030/	https://doi.org/10.19030/	PROPN
fueconorg-11952	278	2	ajbe.v3i11.68	ajbe.v3i11.68	PROPN
fueconorg-11952	278	3	needles	needle	NOUN
fueconorg-11952	278	4	,	,	PUNCT
fueconorg-11952	278	5	jr	jr	PROPN
fueconorg-11952	278	6	.	.	PROPN
fueconorg-11952	278	7	,	,	PUNCT
fueconorg-11952	278	8	b.	b.	PROPN
fueconorg-11952	278	9	e.	e.	PROPN
fueconorg-11952	278	10	,	,	PUNCT
fueconorg-11952	278	11	powers	power	NOUN
fueconorg-11952	278	12	,	,	PUNCT
fueconorg-11952	278	13	m.	m.	NOUN
fueconorg-11952	278	14	,	,	PUNCT
fueconorg-11952	278	15	&	&	CCONJ
fueconorg-11952	278	16	crosson	crosson	PROPN
fueconorg-11952	278	17	,	,	PUNCT
fueconorg-11952	278	18	s.	s.	PROPN
fueconorg-11952	278	19	v.	v.	PROPN
fueconorg-11952	278	20	(	(	PUNCT
fueconorg-11952	278	21	2011	2011	NUM
fueconorg-11952	278	22	)	)	PUNCT
fueconorg-11952	278	23	.	.	PUNCT
fueconorg-11952	279	1	principles	principle	NOUN
fueconorg-11952	279	2	of	of	ADP
fueconorg-11952	279	3	accounting	accounting	NOUN
fueconorg-11952	279	4	(	(	PUNCT
fueconorg-11952	279	5	11th	11th	NOUN
fueconorg-11952	279	6	ed	ed	NOUN
fueconorg-11952	279	7	.	.	PUNCT
fueconorg-11952	279	8	)	)	PUNCT
fueconorg-11952	279	9	.	.	PUNCT
fueconorg-11952	280	1	mason	mason	PROPN
fueconorg-11952	280	2	,	,	PUNCT
fueconorg-11952	280	3	oh	oh	INTJ
fueconorg-11952	280	4	:	:	PUNCT
fueconorg-11952	280	5	cengage	cengage	PROPN
fueconorg-11952	280	6	learning	learning	PROPN
fueconorg-11952	280	7	.	.	PUNCT
fueconorg-11952	281	1	peng	peng	PROPN
fueconorg-11952	281	2	,	,	PUNCT
fueconorg-11952	281	3	s.	s.	PROPN
fueconorg-11952	281	4	,	,	PUNCT
fueconorg-11952	281	5	&	&	CCONJ
fueconorg-11952	281	6	van	van	PROPN
fueconorg-11952	281	7	der	der	PROPN
fueconorg-11952	281	8	laan	laan	PROPN
fueconorg-11952	281	9	smith	smith	PROPN
fueconorg-11952	281	10	,	,	PUNCT
fueconorg-11952	281	11	j.	j.	PROPN
fueconorg-11952	281	12	(	(	PUNCT
fueconorg-11952	281	13	2010	2010	NUM
fueconorg-11952	281	14	)	)	PUNCT
fueconorg-11952	281	15	.	.	PUNCT
fueconorg-11952	282	1	chinese	chinese	ADJ
fueconorg-11952	282	2	gaap	gaap	PROPN
fueconorg-11952	282	3	and	and	CCONJ
fueconorg-11952	282	4	ifrs	ifrs	PROPN
fueconorg-11952	282	5	:	:	PUNCT
fueconorg-11952	282	6	an	an	DET
fueconorg-11952	282	7	analysis	analysis	NOUN
fueconorg-11952	282	8	of	of	ADP
fueconorg-11952	282	9	the	the	DET
fueconorg-11952	282	10	convergence	convergence	NOUN
fueconorg-11952	282	11	process	process	NOUN
fueconorg-11952	282	12	.	.	PUNCT
fueconorg-11952	283	1	journal	journal	PROPN
fueconorg-11952	283	2	of	of	ADP
fueconorg-11952	283	3	international	international	ADJ
fueconorg-11952	283	4	accounting	accounting	NOUN
fueconorg-11952	283	5	,	,	PUNCT
fueconorg-11952	283	6	auditing	auditing	NOUN
fueconorg-11952	283	7	and	and	CCONJ
fueconorg-11952	283	8	taxation	taxation	NOUN
fueconorg-11952	283	9	,	,	PUNCT
fueconorg-11952	283	10	19(1	19(1	NUM
fueconorg-11952	283	11	)	)	PUNCT
fueconorg-11952	283	12	,	,	PUNCT
fueconorg-11952	283	13	16	16	NUM
fueconorg-11952	283	14	-	-	SYM
fueconorg-11952	283	15	34	34	NUM
fueconorg-11952	283	16	.	.	PUNCT
fueconorg-11952	284	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
fueconorg-11952	284	2	.	.	PUNCT
fueconorg-11952	285	1	intaccaudtax.2009.12.002	intaccaudtax.2009.12.002	X
fueconorg-11952	286	1	škarić	škarić	ADJ
fueconorg-11952	286	2	-	-	PUNCT
fueconorg-11952	286	3	jovanović	jovanović	PROPN
fueconorg-11952	286	4	,	,	PUNCT
fueconorg-11952	286	5	k.	k.	PROPN
fueconorg-11952	286	6	(	(	PUNCT
fueconorg-11952	286	7	2014	2014	NUM
fueconorg-11952	286	8	)	)	PUNCT
fueconorg-11952	286	9	.	.	PUNCT
fueconorg-11952	287	1	uticaj	uticaj	PROPN
fueconorg-11952	287	2	primene	primene	PROPN
fueconorg-11952	287	3	metode	metode	PROPN
fueconorg-11952	287	4	udela	udela	NOUN
fueconorg-11952	287	5	na	na	PART
fueconorg-11952	287	6	performanse	performanse	VERB
fueconorg-11952	287	7	investitora	investitora	NOUN
fueconorg-11952	288	1	[	[	X
fueconorg-11952	288	2	impact	impact	NOUN
fueconorg-11952	288	3	of	of	ADP
fueconorg-11952	288	4	the	the	DET
fueconorg-11952	288	5	equity	equity	NOUN
fueconorg-11952	288	6	method	method	NOUN
fueconorg-11952	288	7	’s	’s	PART
fueconorg-11952	288	8	application	application	NOUN
fueconorg-11952	288	9	on	on	ADP
fueconorg-11952	288	10	investor	investor	NOUN
fueconorg-11952	288	11	’s	’s	PART
fueconorg-11952	288	12	performances	performance	NOUN
fueconorg-11952	288	13	]	]	PUNCT
fueconorg-11952	288	14	.	.	PUNCT
fueconorg-11952	289	1	acta	acta	PROPN
fueconorg-11952	289	2	economica	economica	PROPN
fueconorg-11952	289	3	,	,	PUNCT
fueconorg-11952	289	4	xii/20	xii/20	PROPN
fueconorg-11952	289	5	,	,	PUNCT
fueconorg-11952	289	6	59	59	NUM
fueconorg-11952	289	7	-	-	SYM
fueconorg-11952	289	8	75	75	NUM
fueconorg-11952	289	9	.	.	PUNCT
fueconorg-11952	290	1	skinner	skinner	PROPN
fueconorg-11952	290	2	,	,	PUNCT
fueconorg-11952	290	3	d.	d.	PROPN
fueconorg-11952	290	4	j.	j.	PROPN
fueconorg-11952	290	5	(	(	PUNCT
fueconorg-11952	290	6	2008	2008	NUM
fueconorg-11952	290	7	)	)	PUNCT
fueconorg-11952	290	8	.	.	PUNCT
fueconorg-11952	291	1	accounting	account	VERB
fueconorg-11952	291	2	for	for	ADP
fueconorg-11952	291	3	intangibles	intangible	NOUN
fueconorg-11952	291	4	–	–	PUNCT
fueconorg-11952	291	5	a	a	DET
fueconorg-11952	291	6	critical	critical	ADJ
fueconorg-11952	291	7	review	review	NOUN
fueconorg-11952	291	8	of	of	ADP
fueconorg-11952	291	9	policy	policy	NOUN
fueconorg-11952	291	10	recommendations	recommendation	NOUN
fueconorg-11952	291	11	.	.	PUNCT
fueconorg-11952	292	1	accounting	accounting	NOUN
fueconorg-11952	292	2	&	&	CCONJ
fueconorg-11952	292	3	business	business	PROPN
fueconorg-11952	292	4	research	research	PROPN
fueconorg-11952	292	5	,	,	PUNCT
fueconorg-11952	292	6	38(3	38(3	NUM
fueconorg-11952	292	7	)	)	PUNCT
fueconorg-11952	292	8	,	,	PUNCT
fueconorg-11952	292	9	191	191	NUM
fueconorg-11952	292	10	-	-	SYM
fueconorg-11952	292	11	204	204	NUM
fueconorg-11952	292	12	.	.	PUNCT
fueconorg-11952	293	1	https://doi.org/10.1080/00014788.2008.9663332	https://doi.org/10.1080/00014788.2008.9663332	NOUN
fueconorg-11952	293	2	sotti	sotti	PROPN
fueconorg-11952	293	3	,	,	PUNCT
fueconorg-11952	293	4	f.	f.	PROPN
fueconorg-11952	293	5	(	(	PUNCT
fueconorg-11952	293	6	2017	2017	NUM
fueconorg-11952	293	7	)	)	PUNCT
fueconorg-11952	293	8	.	.	PUNCT
fueconorg-11952	294	1	the	the	DET
fueconorg-11952	294	2	role	role	NOUN
fueconorg-11952	294	3	of	of	ADP
fueconorg-11952	294	4	non	non	ADJ
fueconorg-11952	294	5	-	-	ADJ
fueconorg-11952	294	6	controlling	controlling	ADJ
fueconorg-11952	294	7	interests	interest	NOUN
fueconorg-11952	294	8	in	in	ADP
fueconorg-11952	294	9	the	the	DET
fueconorg-11952	294	10	value	value	NOUN
fueconorg-11952	294	11	relevance	relevance	NOUN
fueconorg-11952	294	12	of	of	ADP
fueconorg-11952	294	13	consolidated	consolidated	ADJ
fueconorg-11952	294	14	financial	financial	ADJ
fueconorg-11952	294	15	statements	statement	NOUN
fueconorg-11952	294	16	.	.	PUNCT
fueconorg-11952	295	1	corporate	corporate	ADJ
fueconorg-11952	295	2	ownership	ownership	NOUN
fueconorg-11952	295	3	&	&	CCONJ
fueconorg-11952	295	4	control	control	PROPN
fueconorg-11952	295	5	,	,	PUNCT
fueconorg-11952	295	6	15(1	15(1	NUM
fueconorg-11952	295	7	-	-	SYM
fueconorg-11952	295	8	2	2	NUM
fueconorg-11952	295	9	)	)	PUNCT
fueconorg-11952	295	10	,	,	PUNCT
fueconorg-11952	295	11	435	435	NUM
fueconorg-11952	295	12	-	-	SYM
fueconorg-11952	295	13	443	443	NUM
fueconorg-11952	295	14	.	.	PUNCT
fueconorg-11952	296	1	https://doi.org/10.22495/cocv15i1c2p12	https://doi.org/10.22495/cocv15i1c2p12	PROPN
fueconorg-11952	296	2	srinivasan	srinivasan	NOUN
fueconorg-11952	296	3	,	,	PUNCT
fueconorg-11952	296	4	p.	p.	PROPN
fueconorg-11952	296	5	,	,	PUNCT
fueconorg-11952	296	6	&	&	CCONJ
fueconorg-11952	296	7	narasimhan	narasimhan	PROPN
fueconorg-11952	296	8	,	,	PUNCT
fueconorg-11952	296	9	m.	m.	NOUN
fueconorg-11952	296	10	s.	s.	PROPN
fueconorg-11952	296	11	(	(	PUNCT
fueconorg-11952	296	12	2012	2012	NUM
fueconorg-11952	296	13	)	)	PUNCT
fueconorg-11952	296	14	.	.	PUNCT
fueconorg-11952	297	1	the	the	DET
fueconorg-11952	297	2	value	value	NOUN
fueconorg-11952	297	3	relevance	relevance	NOUN
fueconorg-11952	297	4	of	of	ADP
fueconorg-11952	297	5	consolidated	consolidated	ADJ
fueconorg-11952	297	6	financial	financial	ADJ
fueconorg-11952	297	7	statements	statement	NOUN
fueconorg-11952	297	8	in	in	ADP
fueconorg-11952	297	9	an	an	DET
fueconorg-11952	297	10	emerging	emerge	VERB
fueconorg-11952	297	11	market	market	NOUN
fueconorg-11952	297	12	:	:	PUNCT
fueconorg-11952	297	13	the	the	DET
fueconorg-11952	297	14	case	case	NOUN
fueconorg-11952	297	15	of	of	ADP
fueconorg-11952	297	16	india	india	PROPN
fueconorg-11952	297	17	.	.	PUNCT
fueconorg-11952	298	1	asian	asian	PROPN
fueconorg-11952	298	2	review	review	NOUN
fueconorg-11952	298	3	of	of	ADP
fueconorg-11952	298	4	accounting	accounting	NOUN
fueconorg-11952	298	5	,	,	PUNCT
fueconorg-11952	298	6	20(1	20(1	NUM
fueconorg-11952	298	7	)	)	PUNCT
fueconorg-11952	298	8	,	,	PUNCT
fueconorg-11952	298	9	58	58	NUM
fueconorg-11952	298	10	-	-	SYM
fueconorg-11952	298	11	73	73	NUM
fueconorg-11952	298	12	.	.	PUNCT
fueconorg-11952	299	1	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
fueconorg-11952	299	2	13217341211224727	13217341211224727	NUM
fueconorg-11952	299	3	su	su	PROPN
fueconorg-11952	299	4	,	,	PUNCT
fueconorg-11952	299	5	w.	w.	PROPN
fueconorg-11952	299	6	h.	h.	PROPN
fueconorg-11952	299	7	,	,	PUNCT
fueconorg-11952	299	8	&	&	CCONJ
fueconorg-11952	299	9	wells	wells	PROPN
fueconorg-11952	299	10	,	,	PUNCT
fueconorg-11952	299	11	p.	p.	NOUN
fueconorg-11952	299	12	(	(	PUNCT
fueconorg-11952	299	13	2018	2018	NUM
fueconorg-11952	299	14	)	)	PUNCT
fueconorg-11952	299	15	.	.	PUNCT
fueconorg-11952	300	1	acquisition	acquisition	NOUN
fueconorg-11952	300	2	premiums	premium	NOUN
fueconorg-11952	300	3	and	and	CCONJ
fueconorg-11952	300	4	the	the	DET
fueconorg-11952	300	5	recognition	recognition	NOUN
fueconorg-11952	300	6	of	of	ADP
fueconorg-11952	300	7	identifiable	identifiable	ADJ
fueconorg-11952	300	8	intangible	intangible	ADJ
fueconorg-11952	300	9	assets	asset	NOUN
fueconorg-11952	300	10	in	in	ADP
fueconorg-11952	300	11	business	business	NOUN
fueconorg-11952	300	12	combinations	combination	NOUN
fueconorg-11952	300	13	preand	preand	VERB
fueconorg-11952	300	14	post	post	ADJ
fueconorg-11952	300	15	-	-	ADJ
fueconorg-11952	300	16	ifrs	ifrs	ADJ
fueconorg-11952	300	17	adoption	adoption	NOUN
fueconorg-11952	300	18	.	.	PUNCT
fueconorg-11952	301	1	accounting	accounting	NOUN
fueconorg-11952	301	2	research	research	PROPN
fueconorg-11952	301	3	journal	journal	PROPN
fueconorg-11952	301	4	,	,	PUNCT
fueconorg-11952	301	5	31(2	31(2	NUM
fueconorg-11952	301	6	)	)	PUNCT
fueconorg-11952	301	7	,	,	PUNCT
fueconorg-11952	301	8	135	135	NUM
fueconorg-11952	301	9	-	-	SYM
fueconorg-11952	301	10	156	156	NUM
fueconorg-11952	301	11	.	.	PUNCT
fueconorg-11952	302	1	https://doi.org/10.1108/arj-10-2015-0124	https://doi.org/10.1108/arj-10-2015-0124	PROPN
fueconorg-11952	302	2	tunyi	tunyi	PROPN
fueconorg-11952	302	3	,	,	PUNCT
fueconorg-11952	302	4	a.	a.	NOUN
fueconorg-11952	302	5	a.	a.	PROPN
fueconorg-11952	302	6	,	,	PUNCT
fueconorg-11952	302	7	ehalaiye	ehalaiye	PROPN
fueconorg-11952	302	8	,	,	PUNCT
fueconorg-11952	302	9	d.	d.	PROPN
fueconorg-11952	302	10	,	,	PUNCT
fueconorg-11952	302	11	gyapong	gyapong	PROPN
fueconorg-11952	302	12	,	,	PUNCT
fueconorg-11952	302	13	e.	e.	PROPN
fueconorg-11952	302	14	,	,	PUNCT
fueconorg-11952	302	15	&	&	CCONJ
fueconorg-11952	302	16	ntim	ntim	PROPN
fueconorg-11952	302	17	,	,	PUNCT
fueconorg-11952	302	18	c.	c.	PROPN
fueconorg-11952	302	19	g.	g.	PROPN
fueconorg-11952	302	20	(	(	PUNCT
fueconorg-11952	302	21	2020	2020	NUM
fueconorg-11952	302	22	)	)	PUNCT
fueconorg-11952	302	23	.	.	PUNCT
fueconorg-11952	303	1	the	the	DET
fueconorg-11952	303	2	value	value	NOUN
fueconorg-11952	303	3	of	of	ADP
fueconorg-11952	303	4	discretion	discretion	NOUN
fueconorg-11952	303	5	in	in	ADP
fueconorg-11952	303	6	africa	africa	PROPN
fueconorg-11952	303	7	:	:	PUNCT
fueconorg-11952	303	8	evidence	evidence	NOUN
fueconorg-11952	303	9	from	from	ADP
fueconorg-11952	303	10	acquired	acquire	VERB
fueconorg-11952	303	11	intangible	intangible	ADJ
fueconorg-11952	303	12	assets	asset	NOUN
fueconorg-11952	303	13	under	under	ADP
fueconorg-11952	303	14	ifrs	ifrs	PROPN
fueconorg-11952	303	15	3	3	NUM
fueconorg-11952	303	16	.	.	PUNCT
fueconorg-11952	304	1	the	the	DET
fueconorg-11952	304	2	international	international	ADJ
fueconorg-11952	304	3	journal	journal	NOUN
fueconorg-11952	304	4	of	of	ADP
fueconorg-11952	304	5	accounting	accounting	NOUN
fueconorg-11952	304	6	,	,	PUNCT
fueconorg-11952	304	7	55(2	55(2	NUM
fueconorg-11952	304	8	)	)	PUNCT
fueconorg-11952	304	9	,	,	PUNCT
fueconorg-11952	304	10	050008	050008	NUM
fueconorg-11952	304	11	.	.	PUNCT
fueconorg-11952	305	1	https://doi.org/10.1142/s1094406020500080	https://doi.org/10.1142/s1094406020500080	NUM
fueconorg-11952	305	2	van	van	PROPN
fueconorg-11952	305	3	hoepen	hoepen	NOUN
fueconorg-11952	305	4	,	,	PUNCT
fueconorg-11952	305	5	m.	m.	NOUN
fueconorg-11952	305	6	a.	a.	NOUN
fueconorg-11952	305	7	(	(	PUNCT
fueconorg-11952	305	8	1981	1981	NUM
fueconorg-11952	305	9	)	)	PUNCT
fueconorg-11952	305	10	.	.	PUNCT
fueconorg-11952	306	1	deferred	defer	VERB
fueconorg-11952	306	2	-	-	PUNCT
fueconorg-11952	306	3	tax	tax	NOUN
fueconorg-11952	306	4	accounting	accounting	NOUN
fueconorg-11952	306	5	in	in	ADP
fueconorg-11952	306	6	group	group	NOUN
fueconorg-11952	306	7	accounts	account	NOUN
fueconorg-11952	306	8	.	.	PUNCT
fueconorg-11952	307	1	in	in	ADP
fueconorg-11952	307	2	:	:	PUNCT
fueconorg-11952	307	3	anticipated	anticipated	ADJ
fueconorg-11952	307	4	and	and	CCONJ
fueconorg-11952	307	5	deferred	defer	VERB
fueconorg-11952	307	6	corporate	corporate	ADJ
fueconorg-11952	307	7	income	income	NOUN
fueconorg-11952	307	8	tax	tax	NOUN
fueconorg-11952	307	9	in	in	ADP
fueconorg-11952	307	10	companies	company	NOUN
fueconorg-11952	307	11	’	'	PUNCT
fueconorg-11952	307	12	financial	financial	ADJ
fueconorg-11952	307	13	statements	statement	NOUN
fueconorg-11952	307	14	(	(	PUNCT
fueconorg-11952	307	15	pp	pp	ADJ
fueconorg-11952	307	16	.	.	PUNCT
fueconorg-11952	307	17	168	168	NUM
fueconorg-11952	307	18	-	-	SYM
fueconorg-11952	307	19	199	199	NUM
fueconorg-11952	307	20	)	)	PUNCT
fueconorg-11952	307	21	.	.	PUNCT
fueconorg-11952	308	1	dordrecht	dordrecht	PROPN
fueconorg-11952	308	2	:	:	PUNCT
fueconorg-11952	308	3	springer	springer	NOUN
fueconorg-11952	308	4	.	.	PUNCT
fueconorg-11952	309	1	https://doi.org/10	https://doi.org/10	PROPN
fueconorg-11952	309	2	.	.	PUNCT
fueconorg-11952	310	1	1007/978	1007/978	NUM
fueconorg-11952	310	2	-	-	SYM
fueconorg-11952	310	3	94	94	NUM
fueconorg-11952	310	4	-	-	PUNCT
fueconorg-11952	310	5	017	017	NUM
fueconorg-11952	310	6	-	-	PUNCT
fueconorg-11952	310	7	4350	4350	NUM
fueconorg-11952	310	8	-	-	SYM
fueconorg-11952	310	9	1_11	1_11	NUM
fueconorg-11952	310	10	welc	welc	NOUN
fueconorg-11952	310	11	,	,	PUNCT
fueconorg-11952	310	12	j.	j.	PROPN
fueconorg-11952	310	13	(	(	PUNCT
fueconorg-11952	310	14	2017	2017	NUM
fueconorg-11952	310	15	)	)	PUNCT
fueconorg-11952	310	16	.	.	PUNCT
fueconorg-11952	311	1	impact	impact	NOUN
fueconorg-11952	311	2	of	of	ADP
fueconorg-11952	311	3	non	non	ADJ
fueconorg-11952	311	4	-	-	ADJ
fueconorg-11952	311	5	controlling	controlling	ADJ
fueconorg-11952	311	6	interests	interest	NOUN
fueconorg-11952	311	7	on	on	ADP
fueconorg-11952	311	8	reliability	reliability	NOUN
fueconorg-11952	311	9	of	of	ADP
fueconorg-11952	311	10	consolidated	consolidated	ADJ
fueconorg-11952	311	11	income	income	NOUN
fueconorg-11952	311	12	statement	statement	NOUN
fueconorg-11952	311	13	and	and	CCONJ
fueconorg-11952	311	14	consolidated	consolidated	ADJ
fueconorg-11952	311	15	balance	balance	NOUN
fueconorg-11952	311	16	sheet	sheet	NOUN
fueconorg-11952	311	17	.	.	PUNCT
fueconorg-11952	312	1	american	american	PROPN
fueconorg-11952	312	2	journal	journal	PROPN
fueconorg-11952	312	3	of	of	ADP
fueconorg-11952	312	4	business	business	NOUN
fueconorg-11952	312	5	,	,	PUNCT
fueconorg-11952	312	6	economics	economic	NOUN
fueconorg-11952	312	7	and	and	CCONJ
fueconorg-11952	312	8	management	management	NOUN
fueconorg-11952	312	9	,	,	PUNCT
fueconorg-11952	312	10	5(5	5(5	NUM
fueconorg-11952	312	11	)	)	PUNCT
fueconorg-11952	312	12	,	,	PUNCT
fueconorg-11952	312	13	51	51	NUM
fueconorg-11952	312	14	-	-	SYM
fueconorg-11952	312	15	57	57	NUM
fueconorg-11952	312	16	.	.	PUNCT
fueconorg-11952	312	17	retrieved	retrieve	VERB
fueconorg-11952	312	18	from	from	ADP
fueconorg-11952	312	19	:	:	PUNCT
fueconorg-11952	312	20	http://www.openscienceonline.com/journal/archive2?journalid=709&paperid=3773	http://www.openscienceonline.com/journal/archive2?journalid=709&paperid=3773	PROPN
fueconorg-11952	312	21	neki	neki	PROPN
fueconorg-11952	312	22	izazovi	izazovi	PROPN
fueconorg-11952	312	23	u	u	PROPN
fueconorg-11952	312	24	konsolidaciji	konsolidaciji	VERB
fueconorg-11952	312	25	nerealizovanih	nerealizovanih	PROPN
fueconorg-11952	312	26	unutargrupnih	unutargrupnih	ADJ
fueconorg-11952	312	27	dobitaka	dobitaka	PROPN
fueconorg-11952	313	1	i	i	PRON
fueconorg-11952	313	2	gubitaka	gubitaka	VERB
fueconorg-11952	313	3	procedure	procedure	NOUN
fueconorg-11952	313	4	eliminisanja	eliminisanja	PROPN
fueconorg-11952	313	5	internih	internih	PROPN
fueconorg-11952	313	6	rezultata	rezultata	VERB
fueconorg-11952	313	7	u	u	PROPN
fueconorg-11952	313	8	praksi	praksi	NOUN
fueconorg-11952	313	9	mogu	mogu	X
fueconorg-11952	313	10	da	da	PROPN
fueconorg-11952	313	11	variraju	variraju	PROPN
fueconorg-11952	313	12	zbog	zbog	PROPN
fueconorg-11952	313	13	različite	različite	PROPN
fueconorg-11952	313	14	prirode	prirode	PROPN
fueconorg-11952	313	15	odnosa	odnosa	PROPN
fueconorg-11952	313	16	između	između	VERB
fueconorg-11952	313	17	povezanih	povezanih	PROPN
fueconorg-11952	313	18	strana	strana	PROPN
fueconorg-11952	313	19	,	,	PUNCT
fueconorg-11952	313	20	ali	ali	PROPN
fueconorg-11952	314	1	i	i	PROPN
fueconorg-11952	314	2	zbog	zbog	PROPN
fueconorg-11952	314	3	nedorečenosti	nedorečenosti	PROPN
fueconorg-11952	314	4	računovodstvene	računovodstvene	PROPN
fueconorg-11952	314	5	regulative	regulative	ADJ
fueconorg-11952	314	6	koja	koja	PROPN
fueconorg-11952	314	7	otvara	otvara	PROPN
fueconorg-11952	314	8	prostor	prostor	NOUN
fueconorg-11952	314	9	za	za	PROPN
fueconorg-11952	314	10	alternativne	alternativne	PROPN
fueconorg-11952	314	11	postupke	postupke	NOUN
fueconorg-11952	314	12	u	u	NOUN
fueconorg-11952	314	13	praksi	praksi	NOUN
fueconorg-11952	314	14	.	.	PUNCT
fueconorg-11952	315	1	načini	načini	PROPN
fueconorg-11952	315	2	eliminisanja	eliminisanja	PROPN
fueconorg-11952	315	3	internih	internih	PROPN
fueconorg-11952	315	4	dobitaka	dobitaka	PROPN
fueconorg-11952	316	1	i	i	PRON
fueconorg-11952	316	2	gubitaka	gubitaka	VERB
fueconorg-11952	316	3	se	se	X
fueconorg-11952	316	4	pre	pre	PROPN
fueconorg-11952	316	5	svega	svega	PROPN
fueconorg-11952	316	6	razlikuju	razlikuju	VERB
fueconorg-11952	316	7	u	u	PROPN
fueconorg-11952	316	8	zavisnosti	zavisnosti	PROPN
fueconorg-11952	316	9	od	od	PROPN
fueconorg-11952	316	10	toga	toga	PROPN
fueconorg-11952	316	11	da	da	PROPN
fueconorg-11952	316	12	li	li	PROPN
fueconorg-11952	316	13	je	je	PROPN
fueconorg-11952	316	14	reč	reč	PROPN
fueconorg-11952	316	15	o	o	PROPN
fueconorg-11952	316	16	punom	punom	PROPN
fueconorg-11952	316	17	konsolidovanju	konsolidovanju	PROPN
fueconorg-11952	316	18	finansijskih	finansijskih	PROPN
fueconorg-11952	316	19	izveštaja	izveštaja	PROPN
fueconorg-11952	316	20	ili	ili	PROPN
fueconorg-11952	316	21	one	one	NUM
fueconorg-11952	316	22	-	-	PUNCT
fueconorg-11952	316	23	line	line	NOUN
fueconorg-11952	316	24	konsolidaciji	konsolidaciji	NOUN
fueconorg-11952	316	25	,	,	PUNCT
fueconorg-11952	316	26	praćenoj	praćenoj	PROPN
fueconorg-11952	316	27	primenom	primenom	PROPN
fueconorg-11952	316	28	metode	metode	PROPN
fueconorg-11952	316	29	udela	udela	PROPN
fueconorg-11952	316	30	.	.	PUNCT
fueconorg-11952	317	1	pri	pri	PROPN
fueconorg-11952	317	2	tom	tom	PROPN
fueconorg-11952	317	3	,	,	PUNCT
fueconorg-11952	317	4	kod	kod	PROPN
fueconorg-11952	317	5	oba	oba	PROPN
fueconorg-11952	317	6	pomenuta	pomenuta	PROPN
fueconorg-11952	317	7	postupka	postupka	PROPN
fueconorg-11952	317	8	konsolidovanja	konsolidovanja	PROPN
fueconorg-11952	317	9	otvaraju	otvaraju	PROPN
fueconorg-11952	317	10	se	se	PROPN
fueconorg-11952	317	11	pitanja	pitanja	PROPN
fueconorg-11952	317	12	vezana	vezana	PROPN
fueconorg-11952	317	13	za	za	PROPN
fueconorg-11952	317	14	to	to	ADP
fueconorg-11952	317	15	da	da	PROPN
fueconorg-11952	317	16	li	li	PROPN
fueconorg-11952	317	17	downstream	downstream	PROPN
fueconorg-11952	318	1	i	i	PRON
fueconorg-11952	318	2	upstream	upstream	PROPN
fueconorg-11952	318	3	transakcije	transakcije	PROPN
fueconorg-11952	318	4	treba	treba	PROPN
fueconorg-11952	318	5	da	da	PROPN
fueconorg-11952	318	6	imaju	imaju	PROPN
fueconorg-11952	318	7	jednak	jednak	PROPN
fueconorg-11952	318	8	tretman	tretman	NOUN
fueconorg-11952	318	9	,	,	PUNCT
fueconorg-11952	318	10	odnosno	odnosno	PROPN
fueconorg-11952	318	11	da	da	PROPN
fueconorg-11952	318	12	li	li	PROPN
fueconorg-11952	318	13	treba	treba	PROPN
fueconorg-11952	318	14	eliminisati	eliminisati	PROPN
fueconorg-11952	318	15	ukupan	ukupan	PROPN
fueconorg-11952	318	16	interni	interni	PROPN
fueconorg-11952	318	17	rezultat	rezultat	PROPN
fueconorg-11952	318	18	ili	ili	PROPN
fueconorg-11952	318	19	samo	samo	PROPN
fueconorg-11952	318	20	njegov	njegov	PROPN
fueconorg-11952	318	21	deo	deo	PROPN
fueconorg-11952	318	22	koji	koji	PROPN
fueconorg-11952	318	23	je	je	PROPN
fueconorg-11952	318	24	proporcionalan	proporcionalan	PROPN
fueconorg-11952	318	25	vlasničkom	vlasničkom	NOUN
fueconorg-11952	318	26	učešću	učešću	NOUN
fueconorg-11952	318	27	.	.	PUNCT
fueconorg-11952	319	1	cilj	cilj	PROPN
fueconorg-11952	319	2	rada	rada	PROPN
fueconorg-11952	319	3	se	se	PROPN
fueconorg-11952	319	4	sastoji	sastoji	PROPN
fueconorg-11952	319	5	u	u	PROPN
fueconorg-11952	319	6	analizi	analizi	NOUN
fueconorg-11952	319	7	ovih	ovih	ADJ
fueconorg-11952	319	8	specifičnih	specifičnih	PROPN
fueconorg-11952	319	9	pitanja	pitanja	PROPN
fueconorg-11952	319	10	eliminisanja	eliminisanja	PROPN
fueconorg-11952	319	11	internih	internih	PROPN
fueconorg-11952	319	12	rezultata	rezultata	PROPN
fueconorg-11952	319	13	,	,	PUNCT
fueconorg-11952	319	14	uz	uz	PROPN
fueconorg-11952	319	15	razmatranje	razmatranje	PROPN
fueconorg-11952	319	16	trenutnog	trenutnog	PROPN
fueconorg-11952	319	17	stanja	stanja	NOUN
fueconorg-11952	320	1	i	i	PRON
fueconorg-11952	320	2	mogućnosti	mogućnosti	VERB
fueconorg-11952	320	3	unapređenja	unapređenja	ADV
fueconorg-11952	320	4	računovodstvene	računovodstvene	VERB
fueconorg-11952	320	5	regulative	regulative	ADJ
fueconorg-11952	320	6	na	na	ADP
fueconorg-11952	320	7	tom	tom	PROPN
fueconorg-11952	320	8	polju	polju	PROPN
fueconorg-11952	320	9	.	.	PUNCT
fueconorg-11952	321	1	ključne	ključne	PROPN
fueconorg-11952	321	2	reči	reči	NOUN
fueconorg-11952	321	3	:	:	PUNCT
fueconorg-11952	321	4	konsolidovani	konsolidovani	ADJ
fueconorg-11952	321	5	finansijski	finansijski	PROPN
fueconorg-11952	321	6	izveštaji	izveštaji	NOUN
fueconorg-11952	321	7	,	,	PUNCT
fueconorg-11952	321	8	separatni	separatni	NOUN
fueconorg-11952	321	9	finansijski	finansijski	PROPN
fueconorg-11952	321	10	izveštaji	izveštaji	NOUN
fueconorg-11952	321	11	,	,	PUNCT
fueconorg-11952	321	12	one	one	NUM
fueconorg-11952	321	13	-	-	PUNCT
fueconorg-11952	321	14	line	line	NOUN
fueconorg-11952	321	15	konsolidacija	konsolidacija	NOUN
fueconorg-11952	321	16	,	,	PUNCT
fueconorg-11952	321	17	unutargrupne	unutargrupne	PROPN
fueconorg-11952	321	18	transakcije	transakcije	PROPN
fueconorg-11952	321	19	,	,	PUNCT
fueconorg-11952	321	20	interni	interni	PROPN
fueconorg-11952	321	21	rezultati	rezultati	PROPN
fueconorg-11952	321	22	,	,	PUNCT
fueconorg-11952	321	23	metoda	metoda	PROPN
fueconorg-11952	321	24	udela	udela	PROPN
fueconorg-11952	321	25	.	.	PUNCT
fueconorg-11952	322	1	https://doi.org/10.1177/0312896212458788	https://doi.org/10.1177/0312896212458788	ADV
fueconorg-11952	322	2	https://doi.org/10.19030/%0bajbe.v3i11.68	https://doi.org/10.19030/%0bajbe.v3i11.68	PROPN
fueconorg-11952	322	3	https://doi.org/10.19030/%0bajbe.v3i11.68	https://doi.org/10.19030/%0bajbe.v3i11.68	VERB
fueconorg-11952	322	4	https://doi.org/10.1016/j.%0bintaccaudtax.2009.12.002	https://doi.org/10.1016/j.%0bintaccaudtax.2009.12.002	ADV
fueconorg-11952	322	5	https://doi.org/10.1016/j.%0bintaccaudtax.2009.12.002	https://doi.org/10.1016/j.%0bintaccaudtax.2009.12.002	ADV
fueconorg-11952	322	6	https://doi.org/10.1080/00014788.2008.9663332	https://doi.org/10.1080/00014788.2008.9663332	PUNCT
fueconorg-11952	322	7	https://doi.org/10.22495/cocv15i1c2p12	https://doi.org/10.22495/cocv15i1c2p12	NOUN
fueconorg-11952	323	1	https://doi.org/10.1108/%0b13217341211224727	https://doi.org/10.1108/%0b13217341211224727	X
fueconorg-11952	323	2	https://doi.org/10.1108/%0b13217341211224727	https://doi.org/10.1108/%0b13217341211224727	PROPN
fueconorg-11952	324	1	https://doi.org/10.1108/arj-10-2015-0124	https://doi.org/10.1108/arj-10-2015-0124	VERB
fueconorg-11952	324	2	https://doi.org/10.1142/s1094406020500080	https://doi.org/10.1142/s1094406020500080	NUM
fueconorg-11952	324	3	https://doi.org/10.%0b1007/978-94-017-4350-1_11	https://doi.org/10.%0b1007/978-94-017-4350-1_11	NUM
fueconorg-11952	324	4	https://doi.org/10.%0b1007/978-94-017-4350-1_11	https://doi.org/10.%0b1007/978-94-017-4350-1_11	VERB
fueconorg-11952	324	5	http://www.openscienceonline.com/journal/archive2?journalid=709&paperid=3773	http://www.openscienceonline.com/journal/archive2?journalid=709&paperid=3773	PUNCT