id	sid	tid	token	lemma	pos
fueconorg-12031	1	1	12031	12031	NUM
fueconorg-12031	1	2	facta	facta	PROPN
fueconorg-12031	1	3	universitatis	universitatis	PROPN
fueconorg-12031	1	4	series	series	NOUN
fueconorg-12031	1	5	:	:	PUNCT
fueconorg-12031	1	6	economics	economic	NOUN
fueconorg-12031	1	7	and	and	CCONJ
fueconorg-12031	1	8	organization	organization	NOUN
fueconorg-12031	1	9	vol	vol	NOUN
fueconorg-12031	1	10	.	.	PROPN
fueconorg-12031	1	11	20	20	NUM
fueconorg-12031	1	12	,	,	PUNCT
fueconorg-12031	1	13	no	no	DET
fueconorg-12031	1	14	3	3	NUM
fueconorg-12031	1	15	,	,	PUNCT
fueconorg-12031	1	16	2023	2023	NUM
fueconorg-12031	1	17	,	,	PUNCT
fueconorg-12031	1	18	pp	pp	ADJ
fueconorg-12031	1	19	.	.	PUNCT
fueconorg-12031	2	1	235	235	NUM
fueconorg-12031	2	2	242	242	NUM
fueconorg-12031	2	3	https://doi.org/10.22190/fueo230809015	https://doi.org/10.22190/fueo230809015	NOUN
fueconorg-12031	2	4	m	m	VERB
fueconorg-12031	2	5	©	©	NOUN
fueconorg-12031	2	6	2023	2023	NUM
fueconorg-12031	2	7	by	by	ADP
fueconorg-12031	2	8	university	university	PROPN
fueconorg-12031	2	9	of	of	ADP
fueconorg-12031	2	10	niš	niš	PROPN
fueconorg-12031	2	11	,	,	PUNCT
fueconorg-12031	2	12	serbia	serbia	PROPN
fueconorg-12031	2	13	|	|	ADV
fueconorg-12031	2	14	creative	creative	ADJ
fueconorg-12031	2	15	commons	common	NOUN
fueconorg-12031	2	16	licence	licence	NOUN
fueconorg-12031	2	17	:	:	PUNCT
fueconorg-12031	2	18	cc	cc	VERB
fueconorg-12031	2	19	by	by	ADP
fueconorg-12031	2	20	-	-	PUNCT
fueconorg-12031	2	21	nc	nc	PROPN
fueconorg-12031	2	22	-	-	PUNCT
fueconorg-12031	2	23	nd	nd	NOUN
fueconorg-12031	2	24	review	review	NOUN
fueconorg-12031	2	25	paper	paper	NOUN
fueconorg-12031	2	26	trends	trend	NOUN
fueconorg-12031	2	27	and	and	CCONJ
fueconorg-12031	2	28	perspectives	perspective	NOUN
fueconorg-12031	2	29	in	in	ADP
fueconorg-12031	2	30	recognizing	recognize	VERB
fueconorg-12031	2	31	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	2	32	according	accord	VERB
fueconorg-12031	2	33	to	to	ADP
fueconorg-12031	2	34	international	international	ADJ
fueconorg-12031	2	35	accounting	accounting	NOUN
fueconorg-12031	2	36	regulation1	regulation1	NOUN
fueconorg-12031	2	37	udc	udc	NOUN
fueconorg-12031	2	38	336.7:004	336.7:004	NOUN
fueconorg-12031	2	39	006.44:657	006.44:657	PROPN
fueconorg-12031	2	40	sunčica	sunčica	PROPN
fueconorg-12031	2	41	milutinović1	milutinović1	PROPN
fueconorg-12031	2	42	,	,	PUNCT
fueconorg-12031	2	43	dragomir	dragomir	ADJ
fueconorg-12031	2	44	dimitrijević2	dimitrijević2	X
fueconorg-12031	2	45	1university	1university	NUM
fueconorg-12031	2	46	of	of	ADP
fueconorg-12031	2	47	novi	novi	PROPN
fueconorg-12031	2	48	sad	sad	PROPN
fueconorg-12031	2	49	,	,	PUNCT
fueconorg-12031	2	50	faculty	faculty	NOUN
fueconorg-12031	2	51	of	of	ADP
fueconorg-12031	2	52	economics	economic	NOUN
fueconorg-12031	2	53	in	in	ADP
fueconorg-12031	2	54	subotica	subotica	PROPN
fueconorg-12031	2	55	,	,	PUNCT
fueconorg-12031	2	56	republic	republic	NOUN
fueconorg-12031	2	57	of	of	ADP
fueconorg-12031	2	58	serbia	serbia	PROPN
fueconorg-12031	2	59	2university	2university	PROPN
fueconorg-12031	2	60	of	of	ADP
fueconorg-12031	2	61	kragujevac	kragujevac	PROPN
fueconorg-12031	2	62	,	,	PUNCT
fueconorg-12031	2	63	faculty	faculty	NOUN
fueconorg-12031	2	64	of	of	ADP
fueconorg-12031	2	65	economics	economic	NOUN
fueconorg-12031	2	66	,	,	PUNCT
fueconorg-12031	2	67	republic	republic	NOUN
fueconorg-12031	2	68	of	of	ADP
fueconorg-12031	2	69	serbia	serbia	PROPN
fueconorg-12031	2	70	orcid	orcid	PROPN
fueconorg-12031	3	1	i	i	PRON
fueconorg-12031	3	2	d	d	PROPN
fueconorg-12031	3	3	:	:	PUNCT
fueconorg-12031	3	4	sunčica	sunčica	PROPN
fueconorg-12031	3	5	milutinović	milutinović	PROPN
fueconorg-12031	3	6	https://orcid.org/0000-0002-2155-602x	https://orcid.org/0000-0002-2155-602x	PROPN
fueconorg-12031	3	7	dragomir	dragomir	VERB
fueconorg-12031	3	8	dimitrijević	dimitrijević	NOUN
fueconorg-12031	3	9	https://orcid.org/0000-0001-8049-9451	https://orcid.org/0000-0001-8049-9451	PROPN
fueconorg-12031	3	10	abstract	abstract	ADJ
fueconorg-12031	3	11	.	.	PUNCT
fueconorg-12031	4	1	in	in	ADP
fueconorg-12031	4	2	this	this	DET
fueconorg-12031	4	3	paper	paper	NOUN
fueconorg-12031	4	4	,	,	PUNCT
fueconorg-12031	4	5	the	the	DET
fueconorg-12031	4	6	topic	topic	NOUN
fueconorg-12031	4	7	of	of	ADP
fueconorg-12031	4	8	accounting	accounting	NOUN
fueconorg-12031	4	9	treatment	treatment	NOUN
fueconorg-12031	4	10	of	of	ADP
fueconorg-12031	4	11	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	4	12	is	be	AUX
fueconorg-12031	4	13	examined	examine	VERB
fueconorg-12031	4	14	through	through	ADP
fueconorg-12031	4	15	the	the	DET
fueconorg-12031	4	16	lens	lens	NOUN
fueconorg-12031	4	17	of	of	ADP
fueconorg-12031	4	18	international	international	ADJ
fueconorg-12031	4	19	financial	financial	ADJ
fueconorg-12031	4	20	reporting	reporting	NOUN
fueconorg-12031	4	21	standards	standard	NOUN
fueconorg-12031	4	22	(	(	PUNCT
fueconorg-12031	4	23	hereinafter	hereinafter	NOUN
fueconorg-12031	4	24	:	:	PUNCT
fueconorg-12031	4	25	ifrs	ifrs	PROPN
fueconorg-12031	4	26	)	)	PUNCT
fueconorg-12031	4	27	.	.	PUNCT
fueconorg-12031	5	1	an	an	DET
fueconorg-12031	5	2	overview	overview	NOUN
fueconorg-12031	5	3	of	of	ADP
fueconorg-12031	5	4	the	the	DET
fueconorg-12031	5	5	current	current	ADJ
fueconorg-12031	5	6	body	body	NOUN
fueconorg-12031	5	7	of	of	ADP
fueconorg-12031	5	8	research	research	NOUN
fueconorg-12031	5	9	in	in	ADP
fueconorg-12031	5	10	this	this	DET
fueconorg-12031	5	11	area	area	NOUN
fueconorg-12031	5	12	is	be	AUX
fueconorg-12031	5	13	presented	present	VERB
fueconorg-12031	5	14	,	,	PUNCT
fueconorg-12031	5	15	along	along	ADP
fueconorg-12031	5	16	with	with	ADP
fueconorg-12031	5	17	recommendations	recommendation	NOUN
fueconorg-12031	5	18	for	for	ADP
fueconorg-12031	5	19	further	further	ADJ
fueconorg-12031	5	20	improvements	improvement	NOUN
fueconorg-12031	5	21	in	in	ADP
fueconorg-12031	5	22	cryptocurrency	cryptocurrency	NOUN
fueconorg-12031	5	23	accounting	accounting	NOUN
fueconorg-12031	5	24	records	record	NOUN
fueconorg-12031	5	25	.	.	PUNCT
fueconorg-12031	6	1	this	this	DET
fueconorg-12031	6	2	paper	paper	NOUN
fueconorg-12031	6	3	is	be	AUX
fueconorg-12031	6	4	based	base	VERB
fueconorg-12031	6	5	on	on	ADP
fueconorg-12031	6	6	a	a	DET
fueconorg-12031	6	7	systematic	systematic	ADJ
fueconorg-12031	6	8	review	review	NOUN
fueconorg-12031	6	9	of	of	ADP
fueconorg-12031	6	10	scientific	scientific	ADJ
fueconorg-12031	6	11	and	and	CCONJ
fueconorg-12031	6	12	professional	professional	ADJ
fueconorg-12031	6	13	literature	literature	NOUN
fueconorg-12031	6	14	as	as	ADV
fueconorg-12031	6	15	well	well	ADV
fueconorg-12031	6	16	as	as	ADP
fueconorg-12031	6	17	the	the	DET
fueconorg-12031	6	18	current	current	ADJ
fueconorg-12031	6	19	ifrs	ifrs	NOUN
fueconorg-12031	6	20	framework	framework	NOUN
fueconorg-12031	6	21	.	.	PUNCT
fueconorg-12031	7	1	specifically	specifically	ADV
fueconorg-12031	7	2	,	,	PUNCT
fueconorg-12031	7	3	the	the	DET
fueconorg-12031	7	4	systematic	systematic	ADJ
fueconorg-12031	7	5	review	review	NOUN
fueconorg-12031	7	6	is	be	AUX
fueconorg-12031	7	7	designed	design	VERB
fueconorg-12031	7	8	to	to	PART
fueconorg-12031	7	9	investigate	investigate	VERB
fueconorg-12031	7	10	the	the	DET
fueconorg-12031	7	11	issue	issue	NOUN
fueconorg-12031	7	12	of	of	ADP
fueconorg-12031	7	13	recognizing	recognize	VERB
fueconorg-12031	7	14	cryptocurrency	cryptocurrency	NOUN
fueconorg-12031	7	15	and	and	CCONJ
fueconorg-12031	7	16	evaluate	evaluate	VERB
fueconorg-12031	7	17	its	its	PRON
fueconorg-12031	7	18	confirmation	confirmation	NOUN
fueconorg-12031	7	19	and	and	CCONJ
fueconorg-12031	7	20	evidence	evidence	NOUN
fueconorg-12031	7	21	in	in	ADP
fueconorg-12031	7	22	the	the	DET
fueconorg-12031	7	23	available	available	ADJ
fueconorg-12031	7	24	literature	literature	PROPN
fueconorg-12031	7	25	and	and	CCONJ
fueconorg-12031	7	26	ifrs	ifrs	NOUN
fueconorg-12031	7	27	framework	framework	NOUN
fueconorg-12031	7	28	.	.	PUNCT
fueconorg-12031	8	1	while	while	SCONJ
fueconorg-12031	8	2	crypto	crypto	NOUN
fueconorg-12031	8	3	markets	market	NOUN
fueconorg-12031	8	4	grew	grow	VERB
fueconorg-12031	8	5	rapidly	rapidly	ADV
fueconorg-12031	8	6	initially	initially	ADV
fueconorg-12031	8	7	,	,	PUNCT
fueconorg-12031	8	8	they	they	PRON
fueconorg-12031	8	9	have	have	AUX
fueconorg-12031	8	10	enjoyed	enjoy	VERB
fueconorg-12031	8	11	great	great	ADJ
fueconorg-12031	8	12	investor	investor	NOUN
fueconorg-12031	8	13	interest	interest	NOUN
fueconorg-12031	8	14	over	over	ADP
fueconorg-12031	8	15	the	the	DET
fueconorg-12031	8	16	past	past	ADJ
fueconorg-12031	8	17	decade	decade	NOUN
fueconorg-12031	8	18	,	,	PUNCT
fueconorg-12031	8	19	despite	despite	SCONJ
fueconorg-12031	8	20	the	the	DET
fueconorg-12031	8	21	high	high	ADJ
fueconorg-12031	8	22	risk	risk	NOUN
fueconorg-12031	8	23	and	and	CCONJ
fueconorg-12031	8	24	volatility	volatility	NOUN
fueconorg-12031	8	25	of	of	ADP
fueconorg-12031	8	26	earnings	earning	NOUN
fueconorg-12031	8	27	,	,	PUNCT
fueconorg-12031	8	28	which	which	PRON
fueconorg-12031	8	29	raised	raise	VERB
fueconorg-12031	8	30	the	the	DET
fueconorg-12031	8	31	issue	issue	NOUN
fueconorg-12031	8	32	of	of	ADP
fueconorg-12031	8	33	institutional	institutional	ADJ
fueconorg-12031	8	34	regulation	regulation	NOUN
fueconorg-12031	8	35	of	of	ADP
fueconorg-12031	8	36	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	8	37	.	.	PUNCT
fueconorg-12031	9	1	the	the	DET
fueconorg-12031	9	2	paper	paper	NOUN
fueconorg-12031	9	3	attempts	attempt	VERB
fueconorg-12031	9	4	to	to	PART
fueconorg-12031	9	5	identify	identify	VERB
fueconorg-12031	9	6	the	the	DET
fueconorg-12031	9	7	most	most	ADV
fueconorg-12031	9	8	appropriate	appropriate	ADJ
fueconorg-12031	9	9	accounting	accounting	NOUN
fueconorg-12031	9	10	treatment	treatment	NOUN
fueconorg-12031	9	11	of	of	ADP
fueconorg-12031	9	12	cryptocurrency	cryptocurrency	NOUN
fueconorg-12031	9	13	transactions	transaction	NOUN
fueconorg-12031	9	14	under	under	ADP
fueconorg-12031	9	15	existing	exist	VERB
fueconorg-12031	9	16	ifrs	ifrs	NOUN
fueconorg-12031	9	17	,	,	PUNCT
fueconorg-12031	9	18	as	as	SCONJ
fueconorg-12031	9	19	there	there	PRON
fueconorg-12031	9	20	is	be	VERB
fueconorg-12031	9	21	no	no	DET
fueconorg-12031	9	22	specific	specific	ADJ
fueconorg-12031	9	23	regulation	regulation	NOUN
fueconorg-12031	9	24	in	in	ADP
fueconorg-12031	9	25	place	place	NOUN
fueconorg-12031	9	26	.	.	PUNCT
fueconorg-12031	10	1	key	key	ADJ
fueconorg-12031	10	2	words	word	NOUN
fueconorg-12031	10	3	:	:	PUNCT
fueconorg-12031	10	4	recognition	recognition	NOUN
fueconorg-12031	10	5	,	,	PUNCT
fueconorg-12031	10	6	transaction	transaction	NOUN
fueconorg-12031	10	7	,	,	PUNCT
fueconorg-12031	10	8	financial	financial	ADJ
fueconorg-12031	10	9	reporting	reporting	NOUN
fueconorg-12031	10	10	,	,	PUNCT
fueconorg-12031	10	11	crypto	crypto	PROPN
fueconorg-12031	10	12	market	market	PROPN
fueconorg-12031	10	13	jel	jel	PROPN
fueconorg-12031	10	14	classification	classification	NOUN
fueconorg-12031	10	15	:	:	PUNCT
fueconorg-12031	10	16	m41	m41	NUM
fueconorg-12031	10	17	,	,	PUNCT
fueconorg-12031	10	18	g38	g38	NOUN
fueconorg-12031	10	19	received	receive	VERB
fueconorg-12031	10	20	august	august	PROPN
fueconorg-12031	10	21	09	09	NUM
fueconorg-12031	10	22	,	,	PUNCT
fueconorg-12031	10	23	2023	2023	NUM
fueconorg-12031	10	24	/	/	PUNCT
fueconorg-12031	10	25	accepted	accept	VERB
fueconorg-12031	10	26	october	october	PROPN
fueconorg-12031	10	27	30	30	NUM
fueconorg-12031	10	28	,	,	PUNCT
fueconorg-12031	10	29	2023	2023	NUM
fueconorg-12031	10	30	corresponding	correspond	VERB
fueconorg-12031	10	31	author	author	NOUN
fueconorg-12031	10	32	:	:	PUNCT
fueconorg-12031	10	33	sunčica	sunčica	PROPN
fueconorg-12031	10	34	milutinović	milutinović	PROPN
fueconorg-12031	10	35	university	university	PROPN
fueconorg-12031	10	36	of	of	ADP
fueconorg-12031	10	37	novi	novi	PROPN
fueconorg-12031	10	38	sad	sad	PROPN
fueconorg-12031	10	39	,	,	PUNCT
fueconorg-12031	10	40	faculty	faculty	NOUN
fueconorg-12031	10	41	of	of	ADP
fueconorg-12031	10	42	economics	economic	NOUN
fueconorg-12031	10	43	in	in	ADP
fueconorg-12031	10	44	subotica	subotica	PROPN
fueconorg-12031	10	45	,	,	PUNCT
fueconorg-12031	10	46	segedinski	segedinski	NOUN
fueconorg-12031	10	47	put	put	VERB
fueconorg-12031	10	48	9	9	NUM
fueconorg-12031	10	49	-	-	SYM
fueconorg-12031	10	50	11	11	NUM
fueconorg-12031	10	51	,	,	PUNCT
fueconorg-12031	10	52	24000	24000	NUM
fueconorg-12031	10	53	subotica	subotica	NOUN
fueconorg-12031	10	54	,	,	PUNCT
fueconorg-12031	10	55	republic	republic	NOUN
fueconorg-12031	10	56	of	of	ADP
fueconorg-12031	10	57	serbia	serbia	PROPN
fueconorg-12031	10	58	|	|	ADV
fueconorg-12031	10	59	e	e	NOUN
fueconorg-12031	10	60	-	-	NOUN
fueconorg-12031	10	61	mail	mail	NOUN
fueconorg-12031	10	62	:	:	PUNCT
fueconorg-12031	10	63	suncica.milutinovic@ef.uns.ac.rs	suncica.milutinovic@ef.uns.ac.rs	PUNCT
fueconorg-12031	10	64	https://orcid.org/0000-0002-2155-602x	https://orcid.org/0000-0002-2155-602x	NOUN
fueconorg-12031	10	65	https://orcid.org/0000-0001-8049-9451	https://orcid.org/0000-0001-8049-9451	PROPN
fueconorg-12031	10	66	mailto:suncica.milutinovic@ef.uns.ac.rs	mailto:suncica.milutinovic@ef.uns.ac.rs	VERB
fueconorg-12031	10	67	236	236	NUM
fueconorg-12031	10	68	s.	s.	PROPN
fueconorg-12031	10	69	milutinović	milutinović	PROPN
fueconorg-12031	10	70	,	,	PUNCT
fueconorg-12031	10	71	d.	d.	PROPN
fueconorg-12031	10	72	dimitrijević	dimitrijević	NOUN
fueconorg-12031	10	73	1	1	NUM
fueconorg-12031	10	74	.	.	PUNCT
fueconorg-12031	11	1	introduction	introduction	NOUN
fueconorg-12031	11	2	during	during	ADP
fueconorg-12031	11	3	the	the	DET
fueconorg-12031	11	4	past	past	ADJ
fueconorg-12031	11	5	decade	decade	NOUN
fueconorg-12031	12	1	,	,	PUNCT
fueconorg-12031	12	2	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	12	3	(	(	PUNCT
fueconorg-12031	12	4	hereinafter	hereinafter	NOUN
fueconorg-12031	12	5	:	:	PUNCT
fueconorg-12031	12	6	cc	cc	NOUN
fueconorg-12031	12	7	or	or	CCONJ
fueconorg-12031	12	8	ccs	ccs	PROPN
fueconorg-12031	12	9	)	)	PUNCT
fueconorg-12031	12	10	have	have	AUX
fueconorg-12031	12	11	experienced	experience	VERB
fueconorg-12031	12	12	a	a	DET
fueconorg-12031	12	13	tremendous	tremendous	ADJ
fueconorg-12031	12	14	expansion	expansion	NOUN
fueconorg-12031	12	15	in	in	ADP
fueconorg-12031	12	16	the	the	DET
fueconorg-12031	12	17	world	world	NOUN
fueconorg-12031	12	18	economy	economy	NOUN
fueconorg-12031	12	19	,	,	PUNCT
fueconorg-12031	12	20	resulting	result	VERB
fueconorg-12031	12	21	in	in	ADP
fueconorg-12031	12	22	a	a	DET
fueconorg-12031	12	23	number	number	NOUN
fueconorg-12031	12	24	of	of	ADP
fueconorg-12031	12	25	issues	issue	NOUN
fueconorg-12031	12	26	,	,	PUNCT
fueconorg-12031	12	27	such	such	ADJ
fueconorg-12031	12	28	as	as	ADP
fueconorg-12031	12	29	the	the	DET
fueconorg-12031	12	30	accounting	accounting	NOUN
fueconorg-12031	12	31	treatment	treatment	NOUN
fueconorg-12031	12	32	of	of	ADP
fueconorg-12031	12	33	digital	digital	ADJ
fueconorg-12031	12	34	transactions	transaction	NOUN
fueconorg-12031	12	35	involving	involve	VERB
fueconorg-12031	12	36	ccs	ccs	PROPN
fueconorg-12031	12	37	.	.	PUNCT
fueconorg-12031	13	1	there	there	PRON
fueconorg-12031	13	2	are	be	VERB
fueconorg-12031	13	3	several	several	ADJ
fueconorg-12031	13	4	major	major	ADJ
fueconorg-12031	13	5	challenges	challenge	NOUN
fueconorg-12031	13	6	facing	face	VERB
fueconorg-12031	13	7	crypto	crypto	ADJ
fueconorg-12031	13	8	market	market	NOUN
fueconorg-12031	13	9	participants	participant	NOUN
fueconorg-12031	13	10	,	,	PUNCT
fueconorg-12031	13	11	such	such	ADJ
fueconorg-12031	13	12	as	as	ADP
fueconorg-12031	13	13	unequal	unequal	ADJ
fueconorg-12031	13	14	treatment	treatment	NOUN
fueconorg-12031	13	15	of	of	ADP
fueconorg-12031	13	16	this	this	DET
fueconorg-12031	13	17	currency	currency	NOUN
fueconorg-12031	13	18	as	as	ADP
fueconorg-12031	13	19	a	a	DET
fueconorg-12031	13	20	means	means	NOUN
fueconorg-12031	13	21	of	of	ADP
fueconorg-12031	13	22	trade	trade	NOUN
fueconorg-12031	13	23	and	and	CCONJ
fueconorg-12031	13	24	payment	payment	NOUN
fueconorg-12031	13	25	in	in	ADP
fueconorg-12031	13	26	some	some	DET
fueconorg-12031	13	27	countries	country	NOUN
fueconorg-12031	13	28	,	,	PUNCT
fueconorg-12031	13	29	a	a	DET
fueconorg-12031	13	30	lack	lack	NOUN
fueconorg-12031	13	31	of	of	ADP
fueconorg-12031	13	32	legal	legal	ADJ
fueconorg-12031	13	33	regulation	regulation	NOUN
fueconorg-12031	13	34	and	and	CCONJ
fueconorg-12031	13	35	an	an	DET
fueconorg-12031	13	36	adequate	adequate	ADJ
fueconorg-12031	13	37	taxation	taxation	NOUN
fueconorg-12031	13	38	system	system	NOUN
fueconorg-12031	13	39	,	,	PUNCT
fueconorg-12031	13	40	as	as	ADV
fueconorg-12031	13	41	well	well	ADV
fueconorg-12031	13	42	as	as	ADP
fueconorg-12031	13	43	a	a	DET
fueconorg-12031	13	44	lack	lack	NOUN
fueconorg-12031	13	45	of	of	ADP
fueconorg-12031	13	46	coverage	coverage	NOUN
fueconorg-12031	13	47	by	by	ADP
fueconorg-12031	13	48	the	the	DET
fueconorg-12031	13	49	ifrs	ifrs	NOUN
fueconorg-12031	13	50	framework	framework	NOUN
fueconorg-12031	13	51	.	.	PUNCT
fueconorg-12031	14	1	cc	cc	PROPN
fueconorg-12031	14	2	is	be	AUX
fueconorg-12031	14	3	a	a	DET
fueconorg-12031	14	4	form	form	NOUN
fueconorg-12031	14	5	of	of	ADP
fueconorg-12031	14	6	virtual	virtual	ADJ
fueconorg-12031	14	7	currency	currency	NOUN
fueconorg-12031	14	8	with	with	ADP
fueconorg-12031	14	9	electronic	electronic	ADJ
fueconorg-12031	14	10	money	money	NOUN
fueconorg-12031	14	11	characteristics	characteristic	NOUN
fueconorg-12031	14	12	that	that	PRON
fueconorg-12031	14	13	are	be	AUX
fueconorg-12031	14	14	not	not	PART
fueconorg-12031	14	15	supervised	supervise	VERB
fueconorg-12031	14	16	by	by	ADP
fueconorg-12031	14	17	central	central	ADJ
fueconorg-12031	14	18	banks	bank	NOUN
fueconorg-12031	14	19	.	.	PUNCT
fueconorg-12031	15	1	ccs	ccs	PROPN
fueconorg-12031	15	2	are	be	AUX
fueconorg-12031	15	3	not	not	PART
fueconorg-12031	15	4	backed	back	VERB
fueconorg-12031	15	5	by	by	ADP
fueconorg-12031	15	6	gold	gold	NOUN
fueconorg-12031	15	7	or	or	CCONJ
fueconorg-12031	15	8	any	any	DET
fueconorg-12031	15	9	other	other	ADJ
fueconorg-12031	15	10	material	material	NOUN
fueconorg-12031	15	11	asset	asset	NOUN
fueconorg-12031	15	12	;	;	PUNCT
fueconorg-12031	15	13	they	they	PRON
fueconorg-12031	15	14	do	do	AUX
fueconorg-12031	15	15	not	not	PART
fueconorg-12031	15	16	fall	fall	VERB
fueconorg-12031	15	17	under	under	ADP
fueconorg-12031	15	18	institutional	institutional	ADJ
fueconorg-12031	15	19	or	or	CCONJ
fueconorg-12031	15	20	regulatory	regulatory	ADJ
fueconorg-12031	15	21	jurisdiction	jurisdiction	NOUN
fueconorg-12031	15	22	,	,	PUNCT
fueconorg-12031	15	23	but	but	CCONJ
fueconorg-12031	15	24	are	be	AUX
fueconorg-12031	15	25	based	base	VERB
fueconorg-12031	15	26	on	on	ADP
fueconorg-12031	15	27	crypto	crypto	NOUN
fueconorg-12031	15	28	market	market	NOUN
fueconorg-12031	15	29	supply	supply	NOUN
fueconorg-12031	15	30	and	and	CCONJ
fueconorg-12031	15	31	demand	demand	NOUN
fueconorg-12031	15	32	.	.	PUNCT
fueconorg-12031	16	1	therefore	therefore	ADV
fueconorg-12031	16	2	,	,	PUNCT
fueconorg-12031	16	3	ccs	ccs	PROPN
fueconorg-12031	16	4	oscillate	oscillate	VERB
fueconorg-12031	16	5	greatly	greatly	ADV
fueconorg-12031	16	6	in	in	ADP
fueconorg-12031	16	7	short	short	ADJ
fueconorg-12031	16	8	time	time	NOUN
fueconorg-12031	16	9	intervals	interval	NOUN
fueconorg-12031	16	10	.	.	PUNCT
fueconorg-12031	17	1	the	the	DET
fueconorg-12031	17	2	paradox	paradox	NOUN
fueconorg-12031	17	3	is	be	AUX
fueconorg-12031	17	4	that	that	SCONJ
fueconorg-12031	17	5	ccs	ccs	PROPN
fueconorg-12031	17	6	do	do	AUX
fueconorg-12031	17	7	not	not	PART
fueconorg-12031	17	8	fulfill	fulfill	VERB
fueconorg-12031	17	9	any	any	DET
fueconorg-12031	17	10	function	function	NOUN
fueconorg-12031	17	11	of	of	ADP
fueconorg-12031	17	12	money	money	NOUN
fueconorg-12031	17	13	,	,	PUNCT
fueconorg-12031	17	14	although	although	SCONJ
fueconorg-12031	17	15	that	that	PRON
fueconorg-12031	17	16	is	be	AUX
fueconorg-12031	17	17	why	why	SCONJ
fueconorg-12031	17	18	they	they	PRON
fueconorg-12031	17	19	were	be	AUX
fueconorg-12031	17	20	created	create	VERB
fueconorg-12031	17	21	.	.	PUNCT
fueconorg-12031	18	1	the	the	DET
fueconorg-12031	18	2	most	most	ADV
fueconorg-12031	18	3	commonly	commonly	ADV
fueconorg-12031	18	4	used	use	VERB
fueconorg-12031	18	5	ccs	ccs	PROPN
fueconorg-12031	18	6	are	be	AUX
fueconorg-12031	18	7	bitcoin	bitcoin	ADJ
fueconorg-12031	18	8	,	,	PUNCT
fueconorg-12031	18	9	ethereum	ethereum	NOUN
fueconorg-12031	18	10	,	,	PUNCT
fueconorg-12031	18	11	tether	tether	NOUN
fueconorg-12031	18	12	,	,	PUNCT
fueconorg-12031	18	13	xrp	xrp	PROPN
fueconorg-12031	18	14	,	,	PUNCT
fueconorg-12031	18	15	usd	usd	NOUN
fueconorg-12031	18	16	coin	coin	NOUN
fueconorg-12031	18	17	,	,	PUNCT
fueconorg-12031	18	18	bnb	bnb	NOUN
fueconorg-12031	18	19	,	,	PUNCT
fueconorg-12031	18	20	cardano	cardano	NOUN
fueconorg-12031	18	21	,	,	PUNCT
fueconorg-12031	18	22	dogecoin	dogecoin	PROPN
fueconorg-12031	18	23	,	,	PUNCT
fueconorg-12031	18	24	tron	tron	PROPN
fueconorg-12031	18	25	,	,	PUNCT
fueconorg-12031	18	26	etc	etc	X
fueconorg-12031	18	27	.	.	X
fueconorg-12031	19	1	there	there	PRON
fueconorg-12031	19	2	are	be	VERB
fueconorg-12031	19	3	more	more	ADJ
fueconorg-12031	19	4	than	than	ADP
fueconorg-12031	19	5	23.000	23.000	NUM
fueconorg-12031	19	6	ccs	ccs	NOUN
fueconorg-12031	19	7	.	.	PUNCT
fueconorg-12031	20	1	that	that	PRON
fueconorg-12031	20	2	is	be	AUX
fueconorg-12031	20	3	a	a	DET
fueconorg-12031	20	4	far	far	ADJ
fueconorg-12031	20	5	cry	cry	NOUN
fueconorg-12031	20	6	from	from	ADP
fueconorg-12031	20	7	a	a	DET
fueconorg-12031	20	8	decade	decade	NOUN
fueconorg-12031	20	9	ago	ago	ADV
fueconorg-12031	20	10	,	,	PUNCT
fueconorg-12031	20	11	when	when	SCONJ
fueconorg-12031	20	12	there	there	PRON
fueconorg-12031	20	13	were	be	VERB
fueconorg-12031	20	14	just	just	ADV
fueconorg-12031	20	15	seven	seven	NUM
fueconorg-12031	20	16	.	.	PUNCT
fueconorg-12031	21	1	as	as	SCONJ
fueconorg-12031	21	2	ccs	ccs	PROPN
fueconorg-12031	21	3	lack	lack	PROPN
fueconorg-12031	21	4	tangibility	tangibility	NOUN
fueconorg-12031	21	5	,	,	PUNCT
fueconorg-12031	21	6	security	security	NOUN
fueconorg-12031	21	7	and	and	CCONJ
fueconorg-12031	21	8	data	datum	NOUN
fueconorg-12031	21	9	protection	protection	NOUN
fueconorg-12031	21	10	remain	remain	VERB
fueconorg-12031	21	11	the	the	DET
fueconorg-12031	21	12	biggest	big	ADJ
fueconorg-12031	21	13	challenges	challenge	NOUN
fueconorg-12031	21	14	.	.	PUNCT
fueconorg-12031	22	1	ccs	ccs	PROPN
fueconorg-12031	22	2	are	be	AUX
fueconorg-12031	22	3	not	not	PART
fueconorg-12031	22	4	printed	print	VERB
fueconorg-12031	22	5	,	,	PUNCT
fueconorg-12031	22	6	but	but	CCONJ
fueconorg-12031	22	7	are	be	AUX
fueconorg-12031	22	8	created	create	VERB
fueconorg-12031	22	9	by	by	ADP
fueconorg-12031	22	10	mining	mining	NOUN
fueconorg-12031	22	11	solving	solving	NOUN
fueconorg-12031	22	12	mathematical	mathematical	ADJ
fueconorg-12031	22	13	algorithms	algorithm	NOUN
fueconorg-12031	22	14	by	by	ADP
fueconorg-12031	22	15	miners	miner	NOUN
fueconorg-12031	22	16	to	to	ADP
fueconorg-12031	22	17	record	record	NOUN
fueconorg-12031	22	18	transactions	transaction	NOUN
fueconorg-12031	22	19	.	.	PUNCT
fueconorg-12031	23	1	cc	cc	NOUN
fueconorg-12031	23	2	miners	miner	NOUN
fueconorg-12031	23	3	are	be	AUX
fueconorg-12031	23	4	legal	legal	ADJ
fueconorg-12031	23	5	or	or	CCONJ
fueconorg-12031	23	6	natural	natural	ADJ
fueconorg-12031	23	7	persons	person	NOUN
fueconorg-12031	23	8	paid	pay	VERB
fueconorg-12031	23	9	for	for	ADP
fueconorg-12031	23	10	their	their	PRON
fueconorg-12031	23	11	work	work	NOUN
fueconorg-12031	23	12	with	with	ADP
fueconorg-12031	23	13	newly	newly	ADV
fueconorg-12031	23	14	created	create	VERB
fueconorg-12031	23	15	ccs	ccs	NOUN
fueconorg-12031	23	16	.	.	PUNCT
fueconorg-12031	24	1	their	their	PRON
fueconorg-12031	24	2	primary	primary	ADJ
fueconorg-12031	24	3	costs	cost	NOUN
fueconorg-12031	24	4	are	be	AUX
fueconorg-12031	24	5	the	the	DET
fueconorg-12031	24	6	high	high	ADJ
fueconorg-12031	24	7	electricity	electricity	NOUN
fueconorg-12031	24	8	consumption	consumption	NOUN
fueconorg-12031	24	9	,	,	PUNCT
fueconorg-12031	24	10	software	software	NOUN
fueconorg-12031	24	11	licenses	license	NOUN
fueconorg-12031	24	12	,	,	PUNCT
fueconorg-12031	24	13	and	and	CCONJ
fueconorg-12031	24	14	sophisticated	sophisticated	ADJ
fueconorg-12031	24	15	equipment	equipment	NOUN
fueconorg-12031	24	16	that	that	PRON
fueconorg-12031	24	17	is	be	AUX
fueconorg-12031	24	18	either	either	CCONJ
fueconorg-12031	24	19	bought	buy	VERB
fueconorg-12031	24	20	or	or	CCONJ
fueconorg-12031	24	21	rented	rent	VERB
fueconorg-12031	24	22	to	to	PART
fueconorg-12031	24	23	solve	solve	VERB
fueconorg-12031	24	24	the	the	DET
fueconorg-12031	24	25	mathematical	mathematical	ADJ
fueconorg-12031	24	26	algorithms	algorithms	NOUN
fueconorg-12031	24	27	that	that	PRON
fueconorg-12031	24	28	occur	occur	VERB
fueconorg-12031	24	29	each	each	DET
fueconorg-12031	24	30	time	time	NOUN
fueconorg-12031	24	31	a	a	DET
fueconorg-12031	24	32	transaction	transaction	NOUN
fueconorg-12031	24	33	is	be	AUX
fueconorg-12031	24	34	made	make	VERB
fueconorg-12031	24	35	.	.	PUNCT
fueconorg-12031	25	1	in	in	ADP
fueconorg-12031	25	2	blockchain	blockchain	PROPN
fueconorg-12031	25	3	technology	technology	PROPN
fueconorg-12031	25	4	,	,	PUNCT
fueconorg-12031	25	5	two	two	NUM
fueconorg-12031	25	6	related	related	ADJ
fueconorg-12031	25	7	parties	party	NOUN
fueconorg-12031	25	8	can	can	AUX
fueconorg-12031	25	9	make	make	VERB
fueconorg-12031	25	10	cc	cc	NOUN
fueconorg-12031	25	11	payments	payment	NOUN
fueconorg-12031	25	12	electronically	electronically	ADV
fueconorg-12031	25	13	without	without	ADP
fueconorg-12031	25	14	a	a	DET
fueconorg-12031	25	15	third	third	ADJ
fueconorg-12031	25	16	party	party	NOUN
fueconorg-12031	25	17	's	's	PART
fueconorg-12031	25	18	involvement	involvement	NOUN
fueconorg-12031	25	19	(	(	PUNCT
fueconorg-12031	25	20	bank	bank	NOUN
fueconorg-12031	25	21	,	,	PUNCT
fueconorg-12031	25	22	clearinghouse	clearinghouse	NOUN
fueconorg-12031	25	23	,	,	PUNCT
fueconorg-12031	25	24	intermediary	intermediary	NOUN
fueconorg-12031	25	25	)	)	PUNCT
fueconorg-12031	25	26	.	.	PUNCT
fueconorg-12031	26	1	it	it	PRON
fueconorg-12031	26	2	is	be	AUX
fueconorg-12031	26	3	a	a	DET
fueconorg-12031	26	4	digital	digital	ADJ
fueconorg-12031	26	5	public	public	ADJ
fueconorg-12031	26	6	register	register	NOUN
fueconorg-12031	26	7	in	in	ADP
fueconorg-12031	26	8	which	which	PRON
fueconorg-12031	26	9	data	datum	NOUN
fueconorg-12031	26	10	appears	appear	VERB
fueconorg-12031	26	11	in	in	ADP
fueconorg-12031	26	12	the	the	DET
fueconorg-12031	26	13	form	form	NOUN
fueconorg-12031	26	14	of	of	ADP
fueconorg-12031	26	15	blocks	block	NOUN
fueconorg-12031	26	16	and	and	CCONJ
fueconorg-12031	26	17	in	in	ADP
fueconorg-12031	26	18	the	the	DET
fueconorg-12031	26	19	form	form	NOUN
fueconorg-12031	26	20	of	of	ADP
fueconorg-12031	26	21	transactions	transaction	NOUN
fueconorg-12031	26	22	.	.	PUNCT
fueconorg-12031	27	1	in	in	ADP
fueconorg-12031	27	2	addition	addition	NOUN
fueconorg-12031	27	3	to	to	ADP
fueconorg-12031	27	4	being	be	AUX
fueconorg-12031	27	5	powered	power	VERB
fueconorg-12031	27	6	by	by	ADP
fueconorg-12031	27	7	decentralized	decentralized	ADJ
fueconorg-12031	27	8	software	software	NOUN
fueconorg-12031	27	9	and	and	CCONJ
fueconorg-12031	27	10	electricity	electricity	NOUN
fueconorg-12031	27	11	,	,	PUNCT
fueconorg-12031	27	12	blockchain	blockchain	PROPN
fueconorg-12031	27	13	is	be	AUX
fueconorg-12031	27	14	maintained	maintain	VERB
fueconorg-12031	27	15	and	and	CCONJ
fueconorg-12031	27	16	managed	manage	VERB
fueconorg-12031	27	17	by	by	ADP
fueconorg-12031	27	18	numerous	numerous	ADJ
fueconorg-12031	27	19	users	user	NOUN
fueconorg-12031	27	20	miners	miner	NOUN
fueconorg-12031	27	21	.	.	PUNCT
fueconorg-12031	28	1	the	the	DET
fueconorg-12031	28	2	equipment	equipment	NOUN
fueconorg-12031	28	3	keeps	keep	VERB
fueconorg-12031	28	4	a	a	DET
fueconorg-12031	28	5	record	record	NOUN
fueconorg-12031	28	6	of	of	ADP
fueconorg-12031	28	7	crypto	crypto	NOUN
fueconorg-12031	28	8	market	market	NOUN
fueconorg-12031	28	9	transactions	transaction	NOUN
fueconorg-12031	28	10	that	that	PRON
fueconorg-12031	28	11	can	can	AUX
fueconorg-12031	28	12	be	be	AUX
fueconorg-12031	28	13	viewed	view	VERB
fueconorg-12031	28	14	by	by	ADP
fueconorg-12031	28	15	participants	participant	NOUN
fueconorg-12031	28	16	.	.	PUNCT
fueconorg-12031	29	1	among	among	ADP
fueconorg-12031	29	2	the	the	DET
fueconorg-12031	29	3	features	feature	NOUN
fueconorg-12031	29	4	of	of	ADP
fueconorg-12031	29	5	blockchain	blockchain	PROPN
fueconorg-12031	29	6	technology	technology	PROPN
fueconorg-12031	29	7	that	that	PRON
fueconorg-12031	29	8	instill	instill	VERB
fueconorg-12031	29	9	confidence	confidence	NOUN
fueconorg-12031	29	10	and	and	CCONJ
fueconorg-12031	29	11	provide	provide	VERB
fueconorg-12031	29	12	security	security	NOUN
fueconorg-12031	29	13	and	and	CCONJ
fueconorg-12031	29	14	protection	protection	NOUN
fueconorg-12031	29	15	in	in	ADP
fueconorg-12031	29	16	transactions	transaction	NOUN
fueconorg-12031	29	17	with	with	ADP
fueconorg-12031	29	18	ccs	ccs	PROPN
fueconorg-12031	29	19	are	be	AUX
fueconorg-12031	29	20	the	the	DET
fueconorg-12031	29	21	inability	inability	NOUN
fueconorg-12031	29	22	of	of	ADP
fueconorg-12031	29	23	retroactively	retroactively	ADV
fueconorg-12031	29	24	altering	alter	VERB
fueconorg-12031	29	25	transactions	transaction	NOUN
fueconorg-12031	29	26	,	,	PUNCT
fueconorg-12031	29	27	their	their	PRON
fueconorg-12031	29	28	transparency	transparency	NOUN
fueconorg-12031	29	29	,	,	PUNCT
fueconorg-12031	29	30	as	as	ADV
fueconorg-12031	29	31	well	well	ADV
fueconorg-12031	29	32	as	as	ADP
fueconorg-12031	29	33	protection	protection	NOUN
fueconorg-12031	29	34	against	against	ADP
fueconorg-12031	29	35	fraud	fraud	NOUN
fueconorg-12031	29	36	,	,	PUNCT
fueconorg-12031	29	37	corruption	corruption	NOUN
fueconorg-12031	29	38	,	,	PUNCT
fueconorg-12031	29	39	copying	copying	NOUN
fueconorg-12031	29	40	,	,	PUNCT
fueconorg-12031	29	41	inflation	inflation	NOUN
fueconorg-12031	29	42	,	,	PUNCT
fueconorg-12031	29	43	and	and	CCONJ
fueconorg-12031	29	44	human	human	ADJ
fueconorg-12031	29	45	error	error	NOUN
fueconorg-12031	29	46	.	.	PUNCT
fueconorg-12031	30	1	this	this	DET
fueconorg-12031	30	2	paper	paper	NOUN
fueconorg-12031	30	3	focuses	focus	VERB
fueconorg-12031	30	4	on	on	ADP
fueconorg-12031	30	5	the	the	DET
fueconorg-12031	30	6	problem	problem	NOUN
fueconorg-12031	30	7	of	of	ADP
fueconorg-12031	30	8	(	(	PUNCT
fueconorg-12031	30	9	adequate	adequate	ADJ
fueconorg-12031	30	10	)	)	PUNCT
fueconorg-12031	30	11	accounting	accounting	NOUN
fueconorg-12031	30	12	inclusion	inclusion	NOUN
fueconorg-12031	30	13	of	of	ADP
fueconorg-12031	30	14	cc	cc	NOUN
fueconorg-12031	30	15	transactions	transaction	NOUN
fueconorg-12031	30	16	.	.	PUNCT
fueconorg-12031	31	1	the	the	DET
fueconorg-12031	31	2	regulation	regulation	NOUN
fueconorg-12031	31	3	of	of	ADP
fueconorg-12031	31	4	ccs	ccs	PROPN
fueconorg-12031	31	5	can	can	AUX
fueconorg-12031	31	6	be	be	AUX
fueconorg-12031	31	7	viewed	view	VERB
fueconorg-12031	31	8	from	from	ADP
fueconorg-12031	31	9	several	several	ADJ
fueconorg-12031	31	10	aspects	aspect	NOUN
fueconorg-12031	31	11	:	:	PUNCT
fueconorg-12031	31	12	institutional	institutional	ADJ
fueconorg-12031	31	13	,	,	PUNCT
fueconorg-12031	31	14	legal	legal	ADJ
fueconorg-12031	31	15	,	,	PUNCT
fueconorg-12031	31	16	tax	tax	NOUN
fueconorg-12031	31	17	and	and	CCONJ
fueconorg-12031	31	18	accounting	accounting	NOUN
fueconorg-12031	31	19	.	.	PUNCT
fueconorg-12031	32	1	despite	despite	SCONJ
fueconorg-12031	32	2	the	the	DET
fueconorg-12031	32	3	fact	fact	NOUN
fueconorg-12031	32	4	that	that	SCONJ
fueconorg-12031	32	5	every	every	DET
fueconorg-12031	32	6	aspect	aspect	NOUN
fueconorg-12031	32	7	of	of	ADP
fueconorg-12031	32	8	regulation	regulation	NOUN
fueconorg-12031	32	9	is	be	AUX
fueconorg-12031	32	10	challenging	challenge	VERB
fueconorg-12031	32	11	for	for	ADP
fueconorg-12031	32	12	the	the	DET
fueconorg-12031	32	13	world	world	NOUN
fueconorg-12031	32	14	's	's	PART
fueconorg-12031	32	15	biggest	big	ADJ
fueconorg-12031	32	16	economies	economy	NOUN
fueconorg-12031	32	17	and	and	CCONJ
fueconorg-12031	32	18	international	international	ADJ
fueconorg-12031	32	19	institutions	institution	NOUN
fueconorg-12031	32	20	,	,	PUNCT
fueconorg-12031	32	21	the	the	DET
fueconorg-12031	32	22	authors	author	NOUN
fueconorg-12031	32	23	of	of	ADP
fueconorg-12031	32	24	this	this	DET
fueconorg-12031	32	25	paper	paper	NOUN
fueconorg-12031	32	26	will	will	AUX
fueconorg-12031	32	27	attempt	attempt	VERB
fueconorg-12031	32	28	to	to	PART
fueconorg-12031	32	29	provide	provide	VERB
fueconorg-12031	32	30	an	an	DET
fueconorg-12031	32	31	accounting	accounting	NOUN
fueconorg-12031	32	32	scope	scope	NOUN
fueconorg-12031	32	33	model	model	NOUN
fueconorg-12031	32	34	within	within	ADP
fueconorg-12031	32	35	the	the	DET
fueconorg-12031	32	36	existing	exist	VERB
fueconorg-12031	32	37	ifrs	ifrs	NOUN
fueconorg-12031	32	38	framework	framework	NOUN
fueconorg-12031	32	39	.	.	PUNCT
fueconorg-12031	33	1	2	2	X
fueconorg-12031	33	2	.	.	X
fueconorg-12031	33	3	recognition	recognition	NOUN
fueconorg-12031	33	4	of	of	ADP
fueconorg-12031	33	5	crypto	crypto	PROPN
fueconorg-12031	33	6	transactions	transaction	NOUN
fueconorg-12031	33	7	ifrs	ifrs	NOUN
fueconorg-12031	33	8	does	do	AUX
fueconorg-12031	33	9	not	not	PART
fueconorg-12031	33	10	provide	provide	VERB
fueconorg-12031	33	11	specific	specific	ADJ
fueconorg-12031	33	12	guidance	guidance	NOUN
fueconorg-12031	33	13	on	on	ADP
fueconorg-12031	33	14	cc	cc	ADP
fueconorg-12031	33	15	accounting	account	VERB
fueconorg-12031	33	16	,	,	PUNCT
fueconorg-12031	33	17	and	and	CCONJ
fueconorg-12031	33	18	there	there	PRON
fueconorg-12031	33	19	is	be	VERB
fueconorg-12031	33	20	no	no	DET
fueconorg-12031	33	21	clear	clear	ADJ
fueconorg-12031	33	22	practice	practice	NOUN
fueconorg-12031	33	23	among	among	ADP
fueconorg-12031	33	24	entities	entity	NOUN
fueconorg-12031	33	25	,	,	PUNCT
fueconorg-12031	33	26	so	so	SCONJ
fueconorg-12031	33	27	accounting	accounting	NOUN
fueconorg-12031	33	28	of	of	ADP
fueconorg-12031	33	29	ccs	ccs	PROPN
fueconorg-12031	33	30	could	could	AUX
fueconorg-12031	33	31	be	be	AUX
fueconorg-12031	33	32	governed	govern	VERB
fueconorg-12031	33	33	by	by	ADP
fueconorg-12031	33	34	different	different	ADJ
fueconorg-12031	33	35	standards	standard	NOUN
fueconorg-12031	33	36	(	(	PUNCT
fueconorg-12031	33	37	leopold	leopold	PROPN
fueconorg-12031	33	38	&	&	CCONJ
fueconorg-12031	33	39	vollmann	vollmann	PROPN
fueconorg-12031	33	40	,	,	PUNCT
fueconorg-12031	33	41	2019	2019	NUM
fueconorg-12031	33	42	,	,	PUNCT
fueconorg-12031	33	43	p.	p.	NOUN
fueconorg-12031	33	44	4	4	NUM
fueconorg-12031	33	45	)	)	PUNCT
fueconorg-12031	33	46	.	.	PUNCT
fueconorg-12031	34	1	although	although	SCONJ
fueconorg-12031	34	2	there	there	PRON
fueconorg-12031	34	3	is	be	VERB
fueconorg-12031	34	4	no	no	DET
fueconorg-12031	34	5	standard	standard	NOUN
fueconorg-12031	34	6	or	or	CCONJ
fueconorg-12031	34	7	guidance	guidance	NOUN
fueconorg-12031	34	8	issued	issue	VERB
fueconorg-12031	34	9	by	by	ADP
fueconorg-12031	34	10	ifrs	ifrs	PROPN
fueconorg-12031	34	11	for	for	ADP
fueconorg-12031	34	12	ccs	ccs	PROPN
fueconorg-12031	34	13	accounting	accounting	PROPN
fueconorg-12031	34	14	treatments	treatment	NOUN
fueconorg-12031	34	15	,	,	PUNCT
fueconorg-12031	34	16	ias	ia	NOUN
fueconorg-12031	34	17	8	8	NUM
fueconorg-12031	34	18	clarifies	clarify	VERB
fueconorg-12031	34	19	the	the	DET
fueconorg-12031	34	20	requirements	requirement	NOUN
fueconorg-12031	34	21	for	for	ADP
fueconorg-12031	34	22	accounting	accounting	NOUN
fueconorg-12031	34	23	treatment	treatment	NOUN
fueconorg-12031	34	24	of	of	ADP
fueconorg-12031	34	25	transactions	transaction	NOUN
fueconorg-12031	34	26	in	in	ADP
fueconorg-12031	34	27	the	the	DET
fueconorg-12031	34	28	absence	absence	NOUN
fueconorg-12031	34	29	of	of	ADP
fueconorg-12031	34	30	an	an	DET
fueconorg-12031	34	31	ias	ias	NOUN
fueconorg-12031	34	32	for	for	ADP
fueconorg-12031	34	33	those	those	DET
fueconorg-12031	34	34	transactions	transaction	NOUN
fueconorg-12031	34	35	(	(	PUNCT
fueconorg-12031	34	36	shehada	shehada	PROPN
fueconorg-12031	34	37	&	&	CCONJ
fueconorg-12031	34	38	shehada	shehada	PROPN
fueconorg-12031	34	39	,	,	PUNCT
fueconorg-12031	34	40	2020	2020	NUM
fueconorg-12031	34	41	,	,	PUNCT
fueconorg-12031	34	42	p.	p.	NOUN
fueconorg-12031	34	43	3	3	NUM
fueconorg-12031	34	44	)	)	PUNCT
fueconorg-12031	34	45	.	.	PUNCT
fueconorg-12031	35	1	according	accord	VERB
fueconorg-12031	35	2	to	to	ADP
fueconorg-12031	35	3	ias	ias	PROPN
fueconorg-12031	35	4	8	8	NUM
fueconorg-12031	35	5	,	,	PUNCT
fueconorg-12031	35	6	“	"	PUNCT
fueconorg-12031	35	7	management	management	NOUN
fueconorg-12031	35	8	shall	shall	AUX
fueconorg-12031	35	9	use	use	VERB
fueconorg-12031	35	10	its	its	PRON
fueconorg-12031	35	11	judgment	judgment	NOUN
fueconorg-12031	35	12	in	in	ADP
fueconorg-12031	35	13	developing	develop	VERB
fueconorg-12031	35	14	and	and	CCONJ
fueconorg-12031	35	15	applying	apply	VERB
fueconorg-12031	35	16	an	an	DET
fueconorg-12031	35	17	accounting	accounting	NOUN
fueconorg-12031	35	18	policy	policy	NOUN
fueconorg-12031	35	19	,	,	PUNCT
fueconorg-12031	35	20	in	in	ADP
fueconorg-12031	35	21	the	the	DET
fueconorg-12031	35	22	absence	absence	NOUN
fueconorg-12031	35	23	of	of	ADP
fueconorg-12031	35	24	ifrs	ifrs	NOUN
fueconorg-12031	35	25	that	that	PRON
fueconorg-12031	35	26	specifically	specifically	ADV
fueconorg-12031	35	27	applies	apply	VERB
fueconorg-12031	35	28	to	to	ADP
fueconorg-12031	35	29	a	a	DET
fueconorg-12031	35	30	transaction	transaction	NOUN
fueconorg-12031	35	31	,	,	PUNCT
fueconorg-12031	35	32	other	other	ADJ
fueconorg-12031	35	33	event	event	NOUN
fueconorg-12031	35	34	or	or	CCONJ
fueconorg-12031	35	35	condition	condition	NOUN
fueconorg-12031	35	36	”	"	PUNCT
fueconorg-12031	35	37	.	.	PUNCT
fueconorg-12031	36	1	selected	select	VERB
fueconorg-12031	36	2	policy	policy	NOUN
fueconorg-12031	36	3	shall	shall	AUX
fueconorg-12031	36	4	produce	produce	VERB
fueconorg-12031	36	5	information	information	NOUN
fueconorg-12031	36	6	that	that	PRON
fueconorg-12031	36	7	is	be	AUX
fueconorg-12031	36	8	relevant	relevant	ADJ
fueconorg-12031	36	9	to	to	ADP
fueconorg-12031	36	10	the	the	DET
fueconorg-12031	36	11	users	user	NOUN
fueconorg-12031	36	12	’	'	PUNCT
fueconorg-12031	36	13	economic	economic	ADJ
fueconorg-12031	36	14	trends	trend	NOUN
fueconorg-12031	36	15	and	and	CCONJ
fueconorg-12031	36	16	perspectives	perspective	NOUN
fueconorg-12031	36	17	in	in	ADP
fueconorg-12031	36	18	recognizing	recognize	VERB
fueconorg-12031	36	19	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	36	20	according	accord	VERB
fueconorg-12031	36	21	to	to	ADP
fueconorg-12031	36	22	international	international	ADJ
fueconorg-12031	36	23	accounting	accounting	NOUN
fueconorg-12031	36	24	regulation	regulation	NOUN
fueconorg-12031	36	25	237	237	NUM
fueconorg-12031	36	26	decision	decision	NOUN
fueconorg-12031	36	27	-	-	PUNCT
fueconorg-12031	36	28	making	make	VERB
fueconorg-12031	36	29	needs	need	NOUN
fueconorg-12031	36	30	and	and	CCONJ
fueconorg-12031	36	31	will	will	AUX
fueconorg-12031	36	32	be	be	AUX
fueconorg-12031	36	33	reliable	reliable	ADJ
fueconorg-12031	36	34	.	.	PUNCT
fueconorg-12031	37	1	to	to	PART
fueconorg-12031	37	2	make	make	VERB
fueconorg-12031	37	3	its	its	PRON
fueconorg-12031	37	4	“	"	PUNCT
fueconorg-12031	37	5	judgment	judgment	NOUN
fueconorg-12031	37	6	,	,	PUNCT
fueconorg-12031	37	7	management	management	NOUN
fueconorg-12031	37	8	shall	shall	AUX
fueconorg-12031	37	9	refer	refer	VERB
fueconorg-12031	37	10	to	to	ADP
fueconorg-12031	37	11	and	and	CCONJ
fueconorg-12031	37	12	consider	consider	VERB
fueconorg-12031	37	13	the	the	DET
fueconorg-12031	37	14	following	follow	VERB
fueconorg-12031	37	15	sources	source	NOUN
fueconorg-12031	37	16	in	in	ADP
fueconorg-12031	37	17	descending	descend	VERB
fueconorg-12031	37	18	order	order	NOUN
fueconorg-12031	37	19	:	:	PUNCT
fueconorg-12031	37	20	▪	▪	X
fueconorg-12031	37	21	the	the	DET
fueconorg-12031	37	22	requirements	requirement	NOUN
fueconorg-12031	37	23	in	in	ADP
fueconorg-12031	37	24	ifrs	ifrs	NOUN
fueconorg-12031	37	25	dealing	deal	VERB
fueconorg-12031	37	26	with	with	ADP
fueconorg-12031	37	27	similar	similar	ADJ
fueconorg-12031	37	28	and	and	CCONJ
fueconorg-12031	37	29	related	related	ADJ
fueconorg-12031	37	30	issues	issue	NOUN
fueconorg-12031	37	31	;	;	PUNCT
fueconorg-12031	37	32	▪	▪	NOUN
fueconorg-12031	37	33	the	the	DET
fueconorg-12031	37	34	definitions	definition	NOUN
fueconorg-12031	37	35	,	,	PUNCT
fueconorg-12031	37	36	recognition	recognition	NOUN
fueconorg-12031	37	37	criteria	criterion	NOUN
fueconorg-12031	37	38	and	and	CCONJ
fueconorg-12031	37	39	measurement	measurement	NOUN
fueconorg-12031	37	40	concepts	concept	NOUN
fueconorg-12031	37	41	for	for	ADP
fueconorg-12031	37	42	assets	asset	NOUN
fueconorg-12031	37	43	,	,	PUNCT
fueconorg-12031	37	44	liabilities	liability	NOUN
fueconorg-12031	37	45	,	,	PUNCT
fueconorg-12031	37	46	income	income	NOUN
fueconorg-12031	37	47	and	and	CCONJ
fueconorg-12031	37	48	expenses	expense	NOUN
fueconorg-12031	37	49	in	in	ADP
fueconorg-12031	37	50	the	the	DET
fueconorg-12031	37	51	framework	framework	NOUN
fueconorg-12031	37	52	”	"	PUNCT
fueconorg-12031	37	53	(	(	PUNCT
fueconorg-12031	37	54	procházka	procházka	ADJ
fueconorg-12031	37	55	,	,	PUNCT
fueconorg-12031	37	56	2018	2018	NUM
fueconorg-12031	37	57	,	,	PUNCT
fueconorg-12031	37	58	p.	p.	NOUN
fueconorg-12031	37	59	164	164	NUM
fueconorg-12031	37	60	)	)	PUNCT
fueconorg-12031	37	61	.	.	PUNCT
fueconorg-12031	38	1	the	the	DET
fueconorg-12031	38	2	paper	paper	NOUN
fueconorg-12031	38	3	discusses	discuss	VERB
fueconorg-12031	38	4	whether	whether	SCONJ
fueconorg-12031	38	5	ccs	ccs	PROPN
fueconorg-12031	38	6	can	can	AUX
fueconorg-12031	38	7	be	be	AUX
fueconorg-12031	38	8	recognized	recognize	VERB
fueconorg-12031	38	9	as	as	ADP
fueconorg-12031	38	10	:	:	PUNCT
fueconorg-12031	38	11	▪	▪	ADJ
fueconorg-12031	38	12	cash	cash	NOUN
fueconorg-12031	38	13	(	(	PUNCT
fueconorg-12031	38	14	money	money	NOUN
fueconorg-12031	38	15	,	,	PUNCT
fueconorg-12031	38	16	currency	currency	NOUN
fueconorg-12031	38	17	)	)	PUNCT
fueconorg-12031	38	18	or	or	CCONJ
fueconorg-12031	38	19	cash	cash	NOUN
fueconorg-12031	38	20	equivalent	equivalent	NOUN
fueconorg-12031	38	21	according	accord	VERB
fueconorg-12031	38	22	to	to	ADP
fueconorg-12031	38	23	ias	ias	PROPN
fueconorg-12031	38	24	7	7	NUM
fueconorg-12031	38	25	and	and	CCONJ
fueconorg-12031	38	26	ias	ias	PROPN
fueconorg-12031	38	27	21	21	NUM
fueconorg-12031	38	28	;	;	PUNCT
fueconorg-12031	38	29	▪	▪	ADJ
fueconorg-12031	38	30	financial	financial	ADJ
fueconorg-12031	38	31	instruments	instrument	NOUN
fueconorg-12031	38	32	(	(	PUNCT
fueconorg-12031	38	33	financial	financial	ADJ
fueconorg-12031	38	34	assets	asset	NOUN
fueconorg-12031	38	35	)	)	PUNCT
fueconorg-12031	38	36	according	accord	VERB
fueconorg-12031	38	37	to	to	ADP
fueconorg-12031	38	38	ias	ias	PROPN
fueconorg-12031	38	39	32	32	NUM
fueconorg-12031	38	40	and	and	CCONJ
fueconorg-12031	38	41	ifrs	ifrs	PROPN
fueconorg-12031	38	42	9	9	NUM
fueconorg-12031	38	43	;	;	PUNCT
fueconorg-12031	38	44	▪	▪	ADJ
fueconorg-12031	38	45	intangible	intangible	ADJ
fueconorg-12031	38	46	assets	asset	NOUN
fueconorg-12031	38	47	according	accord	VERB
fueconorg-12031	38	48	to	to	ADP
fueconorg-12031	38	49	ias	ias	PROPN
fueconorg-12031	38	50	38	38	NUM
fueconorg-12031	38	51	;	;	PUNCT
fueconorg-12031	38	52	▪	▪	ADJ
fueconorg-12031	38	53	inventories	inventory	NOUN
fueconorg-12031	38	54	according	accord	VERB
fueconorg-12031	38	55	to	to	ADP
fueconorg-12031	38	56	ias	ias	PROPN
fueconorg-12031	38	57	2	2	NUM
fueconorg-12031	38	58	;	;	PUNCT
fueconorg-12031	38	59	and	and	CCONJ
fueconorg-12031	38	60	▪	▪	ADJ
fueconorg-12031	38	61	investment	investment	NOUN
fueconorg-12031	38	62	property	property	NOUN
fueconorg-12031	38	63	according	accord	VERB
fueconorg-12031	38	64	to	to	ADP
fueconorg-12031	38	65	ias	ias	PROPN
fueconorg-12031	38	66	40	40	NUM
fueconorg-12031	38	67	.	.	PUNCT
fueconorg-12031	38	68	2.1	2.1	NUM
fueconorg-12031	38	69	.	.	PUNCT
fueconorg-12031	38	70	selecting	select	VERB
fueconorg-12031	38	71	a	a	DET
fueconorg-12031	38	72	cryptocurrency	cryptocurrency	NOUN
fueconorg-12031	38	73	recognition	recognition	NOUN
fueconorg-12031	38	74	model	model	NOUN
fueconorg-12031	38	75	2.1.1	2.1.1	NUM
fueconorg-12031	38	76	.	.	PUNCT
fueconorg-12031	39	1	cash	cash	NOUN
fueconorg-12031	39	2	(	(	PUNCT
fueconorg-12031	39	3	money	money	NOUN
fueconorg-12031	39	4	,	,	PUNCT
fueconorg-12031	39	5	currency	currency	NOUN
fueconorg-12031	39	6	)	)	PUNCT
fueconorg-12031	39	7	or	or	CCONJ
fueconorg-12031	39	8	cash	cash	NOUN
fueconorg-12031	39	9	equivalent	equivalent	ADJ
fueconorg-12031	39	10	the	the	DET
fueconorg-12031	39	11	ias	ias	PROPN
fueconorg-12031	39	12	7	7	NUM
fueconorg-12031	39	13	(	(	PUNCT
fueconorg-12031	39	14	saaa	saaa	NOUN
fueconorg-12031	39	15	,	,	PUNCT
fueconorg-12031	39	16	2019	2019	NUM
fueconorg-12031	39	17	,	,	PUNCT
fueconorg-12031	39	18	p.	p.	NOUN
fueconorg-12031	39	19	601	601	NUM
fueconorg-12031	39	20	-	-	SYM
fueconorg-12031	39	21	602	602	NUM
fueconorg-12031	39	22	)	)	PUNCT
fueconorg-12031	39	23	defines	define	VERB
fueconorg-12031	39	24	cash	cash	NOUN
fueconorg-12031	39	25	as	as	ADP
fueconorg-12031	39	26	“	"	PUNCT
fueconorg-12031	39	27	cash	cash	NOUN
fueconorg-12031	39	28	on	on	ADP
fueconorg-12031	39	29	hand	hand	NOUN
fueconorg-12031	39	30	and	and	CCONJ
fueconorg-12031	39	31	demand	demand	VERB
fueconorg-12031	39	32	deposits	deposit	NOUN
fueconorg-12031	39	33	,	,	PUNCT
fueconorg-12031	39	34	and	and	CCONJ
fueconorg-12031	39	35	cash	cash	NOUN
fueconorg-12031	39	36	equivalents	equivalent	NOUN
fueconorg-12031	39	37	as	as	ADP
fueconorg-12031	39	38	short	short	ADJ
fueconorg-12031	39	39	-	-	PUNCT
fueconorg-12031	39	40	term	term	NOUN
fueconorg-12031	39	41	highly	highly	ADV
fueconorg-12031	39	42	liquid	liquid	ADJ
fueconorg-12031	39	43	investments	investment	NOUN
fueconorg-12031	39	44	that	that	PRON
fueconorg-12031	39	45	can	can	AUX
fueconorg-12031	39	46	be	be	AUX
fueconorg-12031	39	47	converted	convert	VERB
fueconorg-12031	39	48	to	to	AUX
fueconorg-12031	39	49	cash	cash	VERB
fueconorg-12031	39	50	quickly	quickly	ADV
fueconorg-12031	39	51	and	and	CCONJ
fueconorg-12031	39	52	without	without	ADP
fueconorg-12031	39	53	risk	risk	NOUN
fueconorg-12031	39	54	”	"	PUNCT
fueconorg-12031	39	55	.	.	PUNCT
fueconorg-12031	40	1	to	to	PART
fueconorg-12031	40	2	be	be	AUX
fueconorg-12031	40	3	equivalent	equivalent	ADJ
fueconorg-12031	40	4	to	to	PART
fueconorg-12031	40	5	cash	cash	VERB
fueconorg-12031	40	6	in	in	ADP
fueconorg-12031	40	7	the	the	DET
fueconorg-12031	40	8	short	short	ADJ
fueconorg-12031	40	9	term	term	NOUN
fueconorg-12031	40	10	(	(	PUNCT
fueconorg-12031	40	11	up	up	ADP
fueconorg-12031	40	12	to	to	PART
fueconorg-12031	40	13	three	three	NUM
fueconorg-12031	40	14	months	month	NOUN
fueconorg-12031	40	15	)	)	PUNCT
fueconorg-12031	40	16	,	,	PUNCT
fueconorg-12031	40	17	the	the	DET
fueconorg-12031	40	18	investment	investment	NOUN
fueconorg-12031	40	19	should	should	AUX
fueconorg-12031	40	20	be	be	AUX
fueconorg-12031	40	21	convertible	convertible	ADJ
fueconorg-12031	40	22	into	into	ADP
fueconorg-12031	40	23	a	a	DET
fueconorg-12031	40	24	known	know	VERB
fueconorg-12031	40	25	amount	amount	NOUN
fueconorg-12031	40	26	of	of	ADP
fueconorg-12031	40	27	cash	cash	NOUN
fueconorg-12031	40	28	and	and	CCONJ
fueconorg-12031	40	29	there	there	PRON
fueconorg-12031	40	30	should	should	AUX
fueconorg-12031	40	31	be	be	AUX
fueconorg-12031	40	32	no	no	DET
fueconorg-12031	40	33	risk	risk	NOUN
fueconorg-12031	40	34	of	of	ADP
fueconorg-12031	40	35	its	its	PRON
fueconorg-12031	40	36	value	value	NOUN
fueconorg-12031	40	37	changing	change	VERB
fueconorg-12031	40	38	.	.	PUNCT
fueconorg-12031	41	1	cc	cc	PUNCT
fueconorg-12031	41	2	obviously	obviously	ADV
fueconorg-12031	41	3	“	"	PUNCT
fueconorg-12031	41	4	does	do	AUX
fueconorg-12031	41	5	not	not	PART
fueconorg-12031	41	6	correspond	correspond	VERB
fueconorg-12031	41	7	to	to	ADP
fueconorg-12031	41	8	the	the	DET
fueconorg-12031	41	9	definition	definition	NOUN
fueconorg-12031	41	10	of	of	ADP
fueconorg-12031	41	11	the	the	DET
fueconorg-12031	41	12	cash	cash	NOUN
fueconorg-12031	41	13	equivalent	equivalent	NOUN
fueconorg-12031	41	14	.	.	PUNCT
fueconorg-12031	42	1	in	in	ADP
fueconorg-12031	42	2	most	most	ADJ
fueconorg-12031	42	3	cases	case	NOUN
fueconorg-12031	42	4	,	,	PUNCT
fueconorg-12031	42	5	cc	cc	PROPN
fueconorg-12031	42	6	is	be	AUX
fueconorg-12031	42	7	not	not	PART
fueconorg-12031	42	8	a	a	DET
fueconorg-12031	42	9	short	short	ADJ
fueconorg-12031	42	10	-	-	PUNCT
fueconorg-12031	42	11	term	term	NOUN
fueconorg-12031	42	12	operation	operation	NOUN
fueconorg-12031	42	13	and	and	CCONJ
fueconorg-12031	42	14	is	be	AUX
fueconorg-12031	42	15	aimed	aim	VERB
fueconorg-12031	42	16	at	at	ADP
fueconorg-12031	42	17	the	the	DET
fueconorg-12031	42	18	long	long	ADJ
fueconorg-12031	42	19	-	-	PUNCT
fueconorg-12031	42	20	term	term	NOUN
fueconorg-12031	42	21	period	period	NOUN
fueconorg-12031	42	22	”	"	PUNCT
fueconorg-12031	42	23	(	(	PUNCT
fueconorg-12031	42	24	lapitkaia	lapitkaia	NOUN
fueconorg-12031	42	25	&	&	CCONJ
fueconorg-12031	42	26	leahovcenco	leahovcenco	NOUN
fueconorg-12031	42	27	,	,	PUNCT
fueconorg-12031	42	28	2020	2020	NUM
fueconorg-12031	42	29	,	,	PUNCT
fueconorg-12031	42	30	p.	p.	NOUN
fueconorg-12031	42	31	111	111	NUM
fueconorg-12031	42	32	)	)	PUNCT
fueconorg-12031	42	33	.	.	PUNCT
fueconorg-12031	43	1	therefore	therefore	ADV
fueconorg-12031	43	2	,	,	PUNCT
fueconorg-12031	43	3	ccs	ccs	PROPN
fueconorg-12031	43	4	for	for	ADP
fueconorg-12031	43	5	now	now	ADV
fueconorg-12031	43	6	do	do	AUX
fueconorg-12031	43	7	not	not	PART
fueconorg-12031	43	8	meet	meet	VERB
fueconorg-12031	43	9	the	the	DET
fueconorg-12031	43	10	requirements	requirement	NOUN
fueconorg-12031	43	11	to	to	PART
fueconorg-12031	43	12	be	be	AUX
fueconorg-12031	43	13	considered	consider	VERB
fueconorg-12031	43	14	cash	cash	NOUN
fueconorg-12031	43	15	or	or	CCONJ
fueconorg-12031	43	16	cash	cash	NOUN
fueconorg-12031	43	17	equivalents	equivalent	NOUN
fueconorg-12031	43	18	(	(	PUNCT
fueconorg-12031	43	19	milutinović	milutinović	NOUN
fueconorg-12031	43	20	et	et	PROPN
fueconorg-12031	43	21	al	al	PROPN
fueconorg-12031	43	22	.	.	PROPN
fueconorg-12031	43	23	,	,	PUNCT
fueconorg-12031	43	24	2020	2020	NUM
fueconorg-12031	43	25	,	,	PUNCT
fueconorg-12031	43	26	p.	p.	NOUN
fueconorg-12031	43	27	5	5	NUM
fueconorg-12031	43	28	)	)	PUNCT
fueconorg-12031	43	29	.	.	PUNCT
fueconorg-12031	44	1	however	however	ADV
fueconorg-12031	44	2	,	,	PUNCT
fueconorg-12031	44	3	there	there	PRON
fueconorg-12031	44	4	are	be	VERB
fueconorg-12031	44	5	other	other	ADJ
fueconorg-12031	44	6	opinions	opinion	NOUN
fueconorg-12031	44	7	.	.	PUNCT
fueconorg-12031	45	1	for	for	ADP
fueconorg-12031	45	2	example	example	NOUN
fueconorg-12031	45	3	,	,	PUNCT
fueconorg-12031	45	4	procházka	procházka	ADJ
fueconorg-12031	45	5	(	(	PUNCT
fueconorg-12031	45	6	2018	2018	NUM
fueconorg-12031	45	7	)	)	PUNCT
fueconorg-12031	45	8	is	be	AUX
fueconorg-12031	45	9	of	of	ADP
fueconorg-12031	45	10	the	the	DET
fueconorg-12031	45	11	opinion	opinion	NOUN
fueconorg-12031	45	12	that	that	SCONJ
fueconorg-12031	45	13	ccs	ccs	PROPN
fueconorg-12031	45	14	should	should	AUX
fueconorg-12031	45	15	be	be	AUX
fueconorg-12031	45	16	“	"	PUNCT
fueconorg-12031	45	17	presented	present	VERB
fueconorg-12031	45	18	in	in	ADP
fueconorg-12031	45	19	financial	financial	ADJ
fueconorg-12031	45	20	statements	statement	NOUN
fueconorg-12031	45	21	as	as	ADP
fueconorg-12031	45	22	cash	cash	NOUN
fueconorg-12031	45	23	if	if	SCONJ
fueconorg-12031	45	24	it	it	PRON
fueconorg-12031	45	25	is	be	AUX
fueconorg-12031	45	26	acquired	acquire	VERB
fueconorg-12031	45	27	in	in	ADP
fueconorg-12031	45	28	a	a	DET
fueconorg-12031	45	29	business	business	NOUN
fueconorg-12031	45	30	transaction	transaction	NOUN
fueconorg-12031	45	31	as	as	ADP
fueconorg-12031	45	32	a	a	DET
fueconorg-12031	45	33	medium	medium	NOUN
fueconorg-12031	45	34	of	of	ADP
fueconorg-12031	45	35	exchange	exchange	NOUN
fueconorg-12031	45	36	,	,	PUNCT
fueconorg-12031	45	37	i.e.	i.e.	X
fueconorg-12031	45	38	as	as	ADP
fueconorg-12031	45	39	a	a	DET
fueconorg-12031	45	40	means	means	NOUN
fueconorg-12031	45	41	of	of	ADP
fueconorg-12031	45	42	payment	payment	NOUN
fueconorg-12031	45	43	received	receive	VERB
fueconorg-12031	45	44	for	for	ADP
fueconorg-12031	45	45	goods	good	NOUN
fueconorg-12031	45	46	or	or	CCONJ
fueconorg-12031	45	47	services	service	NOUN
fueconorg-12031	45	48	sold	sell	VERB
fueconorg-12031	45	49	by	by	ADP
fueconorg-12031	45	50	an	an	DET
fueconorg-12031	45	51	entity	entity	NOUN
fueconorg-12031	45	52	.	.	PUNCT
fueconorg-12031	46	1	ias	ias	PROPN
fueconorg-12031	46	2	21	21	NUM
fueconorg-12031	46	3	should	should	AUX
fueconorg-12031	46	4	be	be	AUX
fueconorg-12031	46	5	applied	apply	VERB
fueconorg-12031	46	6	in	in	ADP
fueconorg-12031	46	7	such	such	ADJ
fueconorg-12031	46	8	cases	case	NOUN
fueconorg-12031	46	9	.	.	PUNCT
fueconorg-12031	47	1	under	under	ADP
fueconorg-12031	47	2	current	current	ADJ
fueconorg-12031	47	3	development	development	NOUN
fueconorg-12031	47	4	,	,	PUNCT
fueconorg-12031	47	5	ccs	ccs	PROPN
fueconorg-12031	47	6	are	be	AUX
fueconorg-12031	47	7	not	not	PART
fueconorg-12031	47	8	generally	generally	ADV
fueconorg-12031	47	9	accepted	accept	VERB
fueconorg-12031	47	10	as	as	ADP
fueconorg-12031	47	11	a	a	DET
fueconorg-12031	47	12	medium	medium	NOUN
fueconorg-12031	47	13	of	of	ADP
fueconorg-12031	47	14	exchange	exchange	NOUN
fueconorg-12031	47	15	.	.	PUNCT
fueconorg-12031	48	1	therefore	therefore	ADV
fueconorg-12031	48	2	any	any	DET
fueconorg-12031	48	3	payment	payment	NOUN
fueconorg-12031	48	4	received	receive	VERB
fueconorg-12031	48	5	in	in	ADP
fueconorg-12031	48	6	ccs	ccs	PROPN
fueconorg-12031	48	7	should	should	AUX
fueconorg-12031	48	8	be	be	AUX
fueconorg-12031	48	9	treated	treat	VERB
fueconorg-12031	48	10	as	as	ADP
fueconorg-12031	48	11	a	a	DET
fueconorg-12031	48	12	transaction	transaction	NOUN
fueconorg-12031	48	13	in	in	ADP
fueconorg-12031	48	14	foreign	foreign	ADJ
fueconorg-12031	48	15	currency	currency	NOUN
fueconorg-12031	48	16	,	,	PUNCT
fueconorg-12031	48	17	translated	translate	VERB
fueconorg-12031	48	18	into	into	ADP
fueconorg-12031	48	19	functional	functional	ADJ
fueconorg-12031	48	20	currency	currency	NOUN
fueconorg-12031	48	21	by	by	ADP
fueconorg-12031	48	22	applying	apply	VERB
fueconorg-12031	48	23	a	a	DET
fueconorg-12031	48	24	spot	spot	NOUN
fueconorg-12031	48	25	exchange	exchange	NOUN
fueconorg-12031	48	26	rate	rate	NOUN
fueconorg-12031	48	27	at	at	ADP
fueconorg-12031	48	28	the	the	DET
fueconorg-12031	48	29	transaction	transaction	NOUN
fueconorg-12031	48	30	date	date	NOUN
fueconorg-12031	48	31	.	.	PUNCT
fueconorg-12031	49	1	any	any	DET
fueconorg-12031	49	2	holdings	holding	NOUN
fueconorg-12031	49	3	of	of	ADP
fueconorg-12031	49	4	ccs	ccs	PROPN
fueconorg-12031	49	5	are	be	AUX
fueconorg-12031	49	6	monetary	monetary	ADJ
fueconorg-12031	49	7	items	item	NOUN
fueconorg-12031	49	8	,	,	PUNCT
fueconorg-12031	49	9	and	and	CCONJ
fueconorg-12031	49	10	,	,	PUNCT
fueconorg-12031	49	11	in	in	ADP
fueconorg-12031	49	12	preparation	preparation	NOUN
fueconorg-12031	49	13	of	of	ADP
fueconorg-12031	49	14	financial	financial	ADJ
fueconorg-12031	49	15	statements	statement	NOUN
fueconorg-12031	49	16	,	,	PUNCT
fueconorg-12031	49	17	they	they	PRON
fueconorg-12031	49	18	shall	shall	AUX
fueconorg-12031	49	19	be	be	AUX
fueconorg-12031	49	20	translated	translate	VERB
fueconorg-12031	49	21	using	use	VERB
fueconorg-12031	49	22	a	a	DET
fueconorg-12031	49	23	closing	closing	NOUN
fueconorg-12031	49	24	rate	rate	NOUN
fueconorg-12031	49	25	”	"	PUNCT
fueconorg-12031	49	26	(	(	PUNCT
fueconorg-12031	49	27	procházka	procházka	ADJ
fueconorg-12031	49	28	,	,	PUNCT
fueconorg-12031	49	29	2018	2018	NUM
fueconorg-12031	49	30	,	,	PUNCT
fueconorg-12031	49	31	p.	p.	NOUN
fueconorg-12031	49	32	166	166	NUM
fueconorg-12031	49	33	)	)	PUNCT
fueconorg-12031	49	34	.	.	PUNCT
fueconorg-12031	50	1	2.1.2	2.1.2	X
fueconorg-12031	50	2	.	.	PUNCT
fueconorg-12031	50	3	financial	financial	ADJ
fueconorg-12031	50	4	instruments	instrument	NOUN
fueconorg-12031	50	5	(	(	PUNCT
fueconorg-12031	50	6	financial	financial	ADJ
fueconorg-12031	50	7	assets	asset	NOUN
fueconorg-12031	50	8	)	)	PUNCT
fueconorg-12031	50	9	according	accord	VERB
fueconorg-12031	50	10	to	to	ADP
fueconorg-12031	50	11	ias	ias	PROPN
fueconorg-12031	50	12	32	32	NUM
fueconorg-12031	50	13	(	(	PUNCT
fueconorg-12031	50	14	saaa	saaa	NOUN
fueconorg-12031	50	15	,	,	PUNCT
fueconorg-12031	50	16	2019	2019	NUM
fueconorg-12031	50	17	,	,	PUNCT
fueconorg-12031	50	18	p.	p.	NOUN
fueconorg-12031	50	19	980	980	NUM
fueconorg-12031	50	20	-	-	SYM
fueconorg-12031	50	21	983	983	NUM
fueconorg-12031	50	22	)	)	PUNCT
fueconorg-12031	50	23	,	,	PUNCT
fueconorg-12031	50	24	“	"	PUNCT
fueconorg-12031	50	25	financial	financial	ADJ
fueconorg-12031	50	26	asset	asset	NOUN
fueconorg-12031	50	27	is	be	AUX
fueconorg-12031	50	28	cash	cash	NOUN
fueconorg-12031	50	29	,	,	PUNCT
fueconorg-12031	50	30	an	an	DET
fueconorg-12031	50	31	equity	equity	NOUN
fueconorg-12031	50	32	instrument	instrument	NOUN
fueconorg-12031	50	33	of	of	ADP
fueconorg-12031	50	34	another	another	DET
fueconorg-12031	50	35	entity	entity	NOUN
fueconorg-12031	50	36	,	,	PUNCT
fueconorg-12031	50	37	a	a	DET
fueconorg-12031	50	38	contractual	contractual	ADJ
fueconorg-12031	50	39	right	right	NOUN
fueconorg-12031	50	40	or	or	CCONJ
fueconorg-12031	50	41	a	a	DET
fueconorg-12031	50	42	contract	contract	NOUN
fueconorg-12031	50	43	that	that	PRON
fueconorg-12031	50	44	will	will	AUX
fueconorg-12031	50	45	or	or	CCONJ
fueconorg-12031	50	46	may	may	AUX
fueconorg-12031	50	47	be	be	AUX
fueconorg-12031	50	48	settled	settle	VERB
fueconorg-12031	50	49	in	in	ADP
fueconorg-12031	50	50	the	the	DET
fueconorg-12031	50	51	entity	entity	NOUN
fueconorg-12031	50	52	's	's	PART
fueconorg-12031	50	53	own	own	ADJ
fueconorg-12031	50	54	equity	equity	NOUN
fueconorg-12031	50	55	instruments	instrument	NOUN
fueconorg-12031	50	56	”	"	PUNCT
fueconorg-12031	50	57	.	.	PUNCT
fueconorg-12031	51	1	some	some	DET
fueconorg-12031	51	2	ccs	ccs	PROPN
fueconorg-12031	51	3	“	"	PUNCT
fueconorg-12031	51	4	can	can	AUX
fueconorg-12031	51	5	not	not	PART
fueconorg-12031	51	6	be	be	AUX
fueconorg-12031	51	7	used	use	VERB
fueconorg-12031	51	8	as	as	ADP
fueconorg-12031	51	9	a	a	DET
fueconorg-12031	51	10	medium	medium	NOUN
fueconorg-12031	51	11	of	of	ADP
fueconorg-12031	51	12	exchange	exchange	NOUN
fueconorg-12031	51	13	,	,	PUNCT
fueconorg-12031	51	14	as	as	SCONJ
fueconorg-12031	51	15	they	they	PRON
fueconorg-12031	51	16	have	have	VERB
fueconorg-12031	51	17	a	a	DET
fueconorg-12031	51	18	limited	limited	ADJ
fueconorg-12031	51	19	medium	medium	NOUN
fueconorg-12031	51	20	of	of	ADP
fueconorg-12031	51	21	exchange	exchange	NOUN
fueconorg-12031	51	22	compared	compare	VERB
fueconorg-12031	51	23	to	to	ADP
fueconorg-12031	51	24	most	most	ADV
fueconorg-12031	51	25	traditional	traditional	ADJ
fueconorg-12031	51	26	flat	flat	ADJ
fueconorg-12031	51	27	currencies	currency	NOUN
fueconorg-12031	51	28	.	.	PUNCT
fueconorg-12031	52	1	the	the	DET
fueconorg-12031	52	2	use	use	NOUN
fueconorg-12031	52	3	of	of	ADP
fueconorg-12031	52	4	ccs	ccs	PROPN
fueconorg-12031	52	5	has	have	AUX
fueconorg-12031	52	6	also	also	ADV
fueconorg-12031	52	7	been	be	AUX
fueconorg-12031	52	8	banned	ban	VERB
fueconorg-12031	52	9	by	by	ADP
fueconorg-12031	52	10	a	a	DET
fueconorg-12031	52	11	number	number	NOUN
fueconorg-12031	52	12	of	of	ADP
fueconorg-12031	52	13	financial	financial	ADJ
fueconorg-12031	52	14	institutions	institution	NOUN
fueconorg-12031	52	15	around	around	ADP
fueconorg-12031	52	16	the	the	DET
fueconorg-12031	52	17	world	world	NOUN
fueconorg-12031	52	18	,	,	PUNCT
fueconorg-12031	52	19	as	as	SCONJ
fueconorg-12031	52	20	they	they	PRON
fueconorg-12031	52	21	represent	represent	VERB
fueconorg-12031	52	22	an	an	DET
fueconorg-12031	52	23	increased	increase	VERB
fueconorg-12031	52	24	risk	risk	NOUN
fueconorg-12031	52	25	in	in	ADP
fueconorg-12031	52	26	financial	financial	ADJ
fueconorg-12031	52	27	transactions	transaction	NOUN
fueconorg-12031	52	28	”	"	PUNCT
fueconorg-12031	52	29	(	(	PUNCT
fueconorg-12031	52	30	lapitkaia	lapitkaia	NOUN
fueconorg-12031	52	31	&	&	CCONJ
fueconorg-12031	52	32	leahovcenco	leahovcenco	NOUN
fueconorg-12031	52	33	,	,	PUNCT
fueconorg-12031	52	34	2020	2020	NUM
fueconorg-12031	52	35	,	,	PUNCT
fueconorg-12031	52	36	p.	p.	NOUN
fueconorg-12031	52	37	111	111	NUM
fueconorg-12031	52	38	)	)	PUNCT
fueconorg-12031	52	39	.	.	PUNCT
fueconorg-12031	53	1	a	a	DET
fueconorg-12031	53	2	financial	financial	ADJ
fueconorg-12031	53	3	liability	liability	NOUN
fueconorg-12031	53	4	can	can	AUX
fueconorg-12031	53	5	be	be	AUX
fueconorg-12031	53	6	a	a	DET
fueconorg-12031	53	7	contractual	contractual	ADJ
fueconorg-12031	53	8	obligation	obligation	NOUN
fueconorg-12031	53	9	or	or	CCONJ
fueconorg-12031	53	10	a	a	DET
fueconorg-12031	53	11	contract	contract	NOUN
fueconorg-12031	53	12	that	that	PRON
fueconorg-12031	53	13	will	will	AUX
fueconorg-12031	53	14	or	or	CCONJ
fueconorg-12031	53	15	may	may	AUX
fueconorg-12031	53	16	be	be	AUX
fueconorg-12031	53	17	settled	settle	VERB
fueconorg-12031	53	18	in	in	ADP
fueconorg-12031	53	19	with	with	ADP
fueconorg-12031	53	20	the	the	DET
fueconorg-12031	53	21	entity	entity	NOUN
fueconorg-12031	53	22	's	's	PART
fueconorg-12031	53	23	own	own	ADJ
fueconorg-12031	53	24	equity	equity	NOUN
fueconorg-12031	53	25	instruments	instrument	NOUN
fueconorg-12031	53	26	.	.	PUNCT
fueconorg-12031	54	1	equity	equity	NOUN
fueconorg-12031	54	2	instrument	instrument	NOUN
fueconorg-12031	54	3	is	be	AUX
fueconorg-12031	54	4	any	any	DET
fueconorg-12031	54	5	contract	contract	NOUN
fueconorg-12031	54	6	that	that	PRON
fueconorg-12031	54	7	evidences	evidence	VERB
fueconorg-12031	54	8	a	a	DET
fueconorg-12031	54	9	residual	residual	ADJ
fueconorg-12031	54	10	interest	interest	NOUN
fueconorg-12031	54	11	in	in	ADP
fueconorg-12031	54	12	the	the	DET
fueconorg-12031	54	13	assets	asset	NOUN
fueconorg-12031	54	14	of	of	ADP
fueconorg-12031	54	15	an	an	DET
fueconorg-12031	54	16	entity	entity	NOUN
fueconorg-12031	54	17	after	after	ADP
fueconorg-12031	54	18	deducting	deduct	VERB
fueconorg-12031	54	19	all	all	PRON
fueconorg-12031	54	20	of	of	ADP
fueconorg-12031	54	21	its	its	PRON
fueconorg-12031	54	22	liabilities	liability	NOUN
fueconorg-12031	54	23	.	.	PUNCT
fueconorg-12031	55	1	238	238	NUM
fueconorg-12031	55	2	s.	s.	PROPN
fueconorg-12031	55	3	milutinović	milutinović	PROPN
fueconorg-12031	55	4	,	,	PUNCT
fueconorg-12031	55	5	d.	d.	PROPN
fueconorg-12031	55	6	dimitrijević	dimitrijević	VERB
fueconorg-12031	55	7	the	the	DET
fueconorg-12031	55	8	provisions	provision	NOUN
fueconorg-12031	55	9	of	of	ADP
fueconorg-12031	55	10	ias	ias	PROPN
fueconorg-12031	55	11	32	32	NUM
fueconorg-12031	55	12	can	can	AUX
fueconorg-12031	55	13	not	not	PART
fueconorg-12031	55	14	be	be	AUX
fueconorg-12031	55	15	applied	apply	VERB
fueconorg-12031	55	16	to	to	ADP
fueconorg-12031	55	17	ccs	ccs	PROPN
fueconorg-12031	55	18	since	since	SCONJ
fueconorg-12031	55	19	they	they	PRON
fueconorg-12031	55	20	can	can	AUX
fueconorg-12031	55	21	not	not	PART
fueconorg-12031	55	22	be	be	AUX
fueconorg-12031	55	23	recognized	recognize	VERB
fueconorg-12031	55	24	as	as	ADP
fueconorg-12031	55	25	financial	financial	ADJ
fueconorg-12031	55	26	assets	asset	NOUN
fueconorg-12031	55	27	,	,	PUNCT
fueconorg-12031	55	28	financial	financial	ADJ
fueconorg-12031	55	29	liabilities	liability	NOUN
fueconorg-12031	55	30	,	,	PUNCT
fueconorg-12031	55	31	or	or	CCONJ
fueconorg-12031	55	32	equity	equity	NOUN
fueconorg-12031	55	33	instruments	instrument	NOUN
fueconorg-12031	55	34	(	(	PUNCT
fueconorg-12031	55	35	milutinović	milutinović	NOUN
fueconorg-12031	55	36	et	et	PROPN
fueconorg-12031	55	37	al	al	PROPN
fueconorg-12031	55	38	.	.	PROPN
fueconorg-12031	55	39	,	,	PUNCT
fueconorg-12031	55	40	2020	2020	NUM
fueconorg-12031	55	41	,	,	PUNCT
fueconorg-12031	55	42	p.	p.	NOUN
fueconorg-12031	55	43	5	5	NUM
fueconorg-12031	55	44	)	)	PUNCT
fueconorg-12031	55	45	.	.	PUNCT
fueconorg-12031	56	1	furthermore	furthermore	ADV
fueconorg-12031	56	2	,	,	PUNCT
fueconorg-12031	56	3	they	they	PRON
fueconorg-12031	56	4	can	can	AUX
fueconorg-12031	56	5	not	not	PART
fueconorg-12031	56	6	be	be	AUX
fueconorg-12031	56	7	recognized	recognize	VERB
fueconorg-12031	56	8	as	as	ADP
fueconorg-12031	56	9	financial	financial	ADJ
fueconorg-12031	56	10	instruments	instrument	NOUN
fueconorg-12031	56	11	,	,	PUNCT
fueconorg-12031	56	12	since	since	SCONJ
fueconorg-12031	56	13	ifrs	ifrs	PROPN
fueconorg-12031	56	14	9	9	NUM
fueconorg-12031	56	15	(	(	PUNCT
fueconorg-12031	56	16	saaa	saaa	NOUN
fueconorg-12031	56	17	,	,	PUNCT
fueconorg-12031	56	18	2019	2019	NUM
fueconorg-12031	56	19	,	,	PUNCT
fueconorg-12031	56	20	p.	p.	NOUN
fueconorg-12031	56	21	264	264	NUM
fueconorg-12031	56	22	)	)	PUNCT
fueconorg-12031	56	23	allows	allow	VERB
fueconorg-12031	56	24	a	a	DET
fueconorg-12031	56	25	financial	financial	ADJ
fueconorg-12031	56	26	instrument	instrument	NOUN
fueconorg-12031	56	27	to	to	PART
fueconorg-12031	56	28	be	be	AUX
fueconorg-12031	56	29	recognized	recognize	VERB
fueconorg-12031	56	30	when	when	SCONJ
fueconorg-12031	56	31	there	there	PRON
fueconorg-12031	56	32	“	"	PUNCT
fueconorg-12031	56	33	is	be	AUX
fueconorg-12031	56	34	a	a	DET
fueconorg-12031	56	35	contract	contract	NOUN
fueconorg-12031	56	36	that	that	PRON
fueconorg-12031	56	37	gives	give	VERB
fueconorg-12031	56	38	rise	rise	NOUN
fueconorg-12031	56	39	to	to	ADP
fueconorg-12031	56	40	a	a	DET
fueconorg-12031	56	41	financial	financial	ADJ
fueconorg-12031	56	42	asset	asset	NOUN
fueconorg-12031	56	43	of	of	ADP
fueconorg-12031	56	44	one	one	NUM
fueconorg-12031	56	45	entity	entity	NOUN
fueconorg-12031	56	46	and	and	CCONJ
fueconorg-12031	56	47	a	a	DET
fueconorg-12031	56	48	financial	financial	ADJ
fueconorg-12031	56	49	liability	liability	NOUN
fueconorg-12031	56	50	or	or	CCONJ
fueconorg-12031	56	51	equity	equity	NOUN
fueconorg-12031	56	52	instrument	instrument	NOUN
fueconorg-12031	56	53	of	of	ADP
fueconorg-12031	56	54	another	another	DET
fueconorg-12031	56	55	entity	entity	NOUN
fueconorg-12031	56	56	”	"	PUNCT
fueconorg-12031	56	57	.	.	PUNCT
fueconorg-12031	57	1	finally	finally	ADV
fueconorg-12031	57	2	,	,	PUNCT
fueconorg-12031	57	3	it	it	PRON
fueconorg-12031	57	4	should	should	AUX
fueconorg-12031	57	5	be	be	AUX
fueconorg-12031	57	6	pointed	point	VERB
fueconorg-12031	57	7	out	out	ADP
fueconorg-12031	57	8	that	that	SCONJ
fueconorg-12031	57	9	ccs	ccs	PROPN
fueconorg-12031	57	10	can	can	AUX
fueconorg-12031	57	11	fall	fall	VERB
fueconorg-12031	57	12	within	within	ADP
fueconorg-12031	57	13	the	the	DET
fueconorg-12031	57	14	scope	scope	NOUN
fueconorg-12031	57	15	of	of	ADP
fueconorg-12031	57	16	ifrs	ifrs	PROPN
fueconorg-12031	57	17	9	9	NUM
fueconorg-12031	57	18	if	if	SCONJ
fueconorg-12031	57	19	they	they	PRON
fueconorg-12031	57	20	are	be	AUX
fueconorg-12031	57	21	recognized	recognize	VERB
fueconorg-12031	57	22	as	as	ADP
fueconorg-12031	57	23	(	(	PUNCT
fueconorg-12031	57	24	any	any	DET
fueconorg-12031	57	25	kind	kind	NOUN
fueconorg-12031	57	26	of	of	ADP
fueconorg-12031	57	27	)	)	PUNCT
fueconorg-12031	57	28	assets	asset	NOUN
fueconorg-12031	57	29	and	and	CCONJ
fueconorg-12031	57	30	are	be	AUX
fueconorg-12031	57	31	designated	designate	VERB
fueconorg-12031	57	32	as	as	ADP
fueconorg-12031	57	33	a	a	DET
fueconorg-12031	57	34	hedged	hedge	VERB
fueconorg-12031	57	35	item	item	NOUN
fueconorg-12031	57	36	under	under	ADP
fueconorg-12031	57	37	hedge	hedge	NOUN
fueconorg-12031	57	38	accounting	accounting	NOUN
fueconorg-12031	57	39	,	,	PUNCT
fueconorg-12031	57	40	assuming	assume	VERB
fueconorg-12031	57	41	they	they	PRON
fueconorg-12031	57	42	are	be	AUX
fueconorg-12031	57	43	reliably	reliably	ADV
fueconorg-12031	57	44	measurable	measurable	ADJ
fueconorg-12031	57	45	.	.	PUNCT
fueconorg-12031	58	1	“	"	PUNCT
fueconorg-12031	58	2	similarly	similarly	ADV
fueconorg-12031	58	3	,	,	PUNCT
fueconorg-12031	58	4	transactions	transaction	NOUN
fueconorg-12031	58	5	with	with	ADP
fueconorg-12031	58	6	ccs	ccs	PROPN
fueconorg-12031	58	7	may	may	AUX
fueconorg-12031	58	8	directly	directly	ADV
fueconorg-12031	58	9	fall	fall	VERB
fueconorg-12031	58	10	under	under	ADP
fueconorg-12031	58	11	ifrs	ifrs	NOUN
fueconorg-12031	58	12	9	9	NUM
fueconorg-12031	58	13	when	when	SCONJ
fueconorg-12031	58	14	short	short	ADJ
fueconorg-12031	58	15	-	-	PUNCT
fueconorg-12031	58	16	selling	sell	VERB
fueconorg-12031	58	17	ccs	ccs	NOUN
fueconorg-12031	58	18	and	and	CCONJ
fueconorg-12031	58	19	other	other	ADJ
fueconorg-12031	58	20	derivative	derivative	ADJ
fueconorg-12031	58	21	-	-	PUNCT
fueconorg-12031	58	22	like	like	ADJ
fueconorg-12031	58	23	contracts	contract	NOUN
fueconorg-12031	58	24	,	,	PUNCT
fueconorg-12031	58	25	such	such	ADJ
fueconorg-12031	58	26	as	as	ADP
fueconorg-12031	58	27	cfds	cfds	NOUN
fueconorg-12031	58	28	(	(	PUNCT
fueconorg-12031	58	29	contract	contract	NOUN
fueconorg-12031	58	30	for	for	ADP
fueconorg-12031	58	31	difference	difference	NOUN
fueconorg-12031	58	32	)	)	PUNCT
fueconorg-12031	58	33	,	,	PUNCT
fueconorg-12031	58	34	margin	margin	NOUN
fueconorg-12031	58	35	trading	trading	NOUN
fueconorg-12031	58	36	,	,	PUNCT
fueconorg-12031	58	37	or	or	CCONJ
fueconorg-12031	58	38	liquidity	liquidity	NOUN
fueconorg-12031	58	39	swaps	swap	NOUN
fueconorg-12031	58	40	”	"	PUNCT
fueconorg-12031	58	41	(	(	PUNCT
fueconorg-12031	58	42	prochazka	prochazka	NOUN
fueconorg-12031	58	43	,	,	PUNCT
fueconorg-12031	58	44	2018	2018	NUM
fueconorg-12031	58	45	,	,	PUNCT
fueconorg-12031	58	46	p.	p.	NOUN
fueconorg-12031	58	47	168	168	NUM
fueconorg-12031	58	48	)	)	PUNCT
fueconorg-12031	58	49	.	.	PUNCT
fueconorg-12031	59	1	2.1.3	2.1.3	X
fueconorg-12031	59	2	.	.	PUNCT
fueconorg-12031	59	3	intangible	intangible	ADJ
fueconorg-12031	59	4	assets	asset	NOUN
fueconorg-12031	59	5	according	accord	VERB
fueconorg-12031	59	6	to	to	ADP
fueconorg-12031	59	7	ias	ias	PROPN
fueconorg-12031	59	8	38	38	NUM
fueconorg-12031	59	9	(	(	PUNCT
fueconorg-12031	59	10	saaa	saaa	NOUN
fueconorg-12031	59	11	,	,	PUNCT
fueconorg-12031	59	12	2019	2019	NUM
fueconorg-12031	59	13	,	,	PUNCT
fueconorg-12031	59	14	p.	p.	NOUN
fueconorg-12031	59	15	1098	1098	NUM
fueconorg-12031	59	16	-	-	SYM
fueconorg-12031	59	17	1102	1102	NUM
fueconorg-12031	59	18	)	)	PUNCT
fueconorg-12031	59	19	,	,	PUNCT
fueconorg-12031	59	20	“	"	PUNCT
fueconorg-12031	59	21	intangible	intangible	ADJ
fueconorg-12031	59	22	assets	asset	NOUN
fueconorg-12031	59	23	are	be	AUX
fueconorg-12031	59	24	non	non	ADJ
fueconorg-12031	59	25	-	-	ADJ
fueconorg-12031	59	26	monetary	monetary	ADJ
fueconorg-12031	59	27	assets	asset	NOUN
fueconorg-12031	59	28	which	which	PRON
fueconorg-12031	59	29	are	be	AUX
fueconorg-12031	59	30	without	without	ADP
fueconorg-12031	59	31	physical	physical	ADJ
fueconorg-12031	59	32	substance	substance	NOUN
fueconorg-12031	59	33	and	and	CCONJ
fueconorg-12031	59	34	identifiable	identifiable	ADJ
fueconorg-12031	59	35	,	,	PUNCT
fueconorg-12031	59	36	while	while	SCONJ
fueconorg-12031	59	37	an	an	DET
fueconorg-12031	59	38	asset	asset	NOUN
fueconorg-12031	59	39	is	be	AUX
fueconorg-12031	59	40	a	a	DET
fueconorg-12031	59	41	resource	resource	NOUN
fueconorg-12031	59	42	that	that	PRON
fueconorg-12031	59	43	is	be	AUX
fueconorg-12031	59	44	controlled	control	VERB
fueconorg-12031	59	45	by	by	ADP
fueconorg-12031	59	46	the	the	DET
fueconorg-12031	59	47	entity	entity	NOUN
fueconorg-12031	59	48	as	as	ADP
fueconorg-12031	59	49	a	a	DET
fueconorg-12031	59	50	result	result	NOUN
fueconorg-12031	59	51	of	of	ADP
fueconorg-12031	59	52	past	past	ADJ
fueconorg-12031	59	53	events	event	NOUN
fueconorg-12031	59	54	and	and	CCONJ
fueconorg-12031	59	55	from	from	ADP
fueconorg-12031	59	56	which	which	PRON
fueconorg-12031	59	57	future	future	ADJ
fueconorg-12031	59	58	economic	economic	ADJ
fueconorg-12031	59	59	benefits	benefit	NOUN
fueconorg-12031	59	60	are	be	AUX
fueconorg-12031	59	61	expected	expect	VERB
fueconorg-12031	59	62	”	"	PUNCT
fueconorg-12031	59	63	.	.	PUNCT
fueconorg-12031	60	1	based	base	VERB
fueconorg-12031	60	2	on	on	ADP
fueconorg-12031	60	3	the	the	DET
fueconorg-12031	60	4	definition	definition	NOUN
fueconorg-12031	60	5	,	,	PUNCT
fueconorg-12031	60	6	there	there	PRON
fueconorg-12031	60	7	are	be	VERB
fueconorg-12031	60	8	three	three	NUM
fueconorg-12031	60	9	basic	basic	ADJ
fueconorg-12031	60	10	conditions	condition	NOUN
fueconorg-12031	60	11	for	for	ADP
fueconorg-12031	60	12	intangible	intangible	ADJ
fueconorg-12031	60	13	assets	asset	NOUN
fueconorg-12031	60	14	:	:	PUNCT
fueconorg-12031	60	15	“	"	PUNCT
fueconorg-12031	60	16	a	a	X
fueconorg-12031	60	17	)	)	PUNCT
fueconorg-12031	60	18	identifiability	identifiability	NOUN
fueconorg-12031	60	19	;	;	PUNCT
fueconorg-12031	60	20	b	b	X
fueconorg-12031	60	21	)	)	PUNCT
fueconorg-12031	60	22	control	control	NOUN
fueconorg-12031	60	23	;	;	PUNCT
fueconorg-12031	60	24	c	c	X
fueconorg-12031	60	25	)	)	PUNCT
fueconorg-12031	60	26	future	future	ADJ
fueconorg-12031	60	27	economic	economic	ADJ
fueconorg-12031	60	28	benefits	benefit	NOUN
fueconorg-12031	60	29	.	.	PUNCT
fueconorg-12031	61	1	intangible	intangible	ADJ
fueconorg-12031	61	2	asset	asset	NOUN
fueconorg-12031	61	3	is	be	AUX
fueconorg-12031	61	4	identifiable	identifiable	ADJ
fueconorg-12031	61	5	when	when	SCONJ
fueconorg-12031	61	6	it	it	PRON
fueconorg-12031	61	7	is	be	AUX
fueconorg-12031	61	8	separable	separable	ADJ
fueconorg-12031	61	9	or	or	CCONJ
fueconorg-12031	61	10	arises	arise	VERB
fueconorg-12031	61	11	from	from	ADP
fueconorg-12031	61	12	contractual	contractual	ADJ
fueconorg-12031	61	13	rights	right	NOUN
fueconorg-12031	61	14	”	"	PUNCT
fueconorg-12031	61	15	.	.	PUNCT
fueconorg-12031	62	1	control	control	NOUN
fueconorg-12031	62	2	means	mean	VERB
fueconorg-12031	62	3	an	an	DET
fueconorg-12031	62	4	entity	entity	NOUN
fueconorg-12031	62	5	's	's	PART
fueconorg-12031	62	6	ability	ability	NOUN
fueconorg-12031	62	7	to	to	PART
fueconorg-12031	62	8	obtain	obtain	VERB
fueconorg-12031	62	9	future	future	ADJ
fueconorg-12031	62	10	economic	economic	ADJ
fueconorg-12031	62	11	benefits	benefit	NOUN
fueconorg-12031	62	12	arising	arise	VERB
fueconorg-12031	62	13	from	from	ADP
fueconorg-12031	62	14	an	an	DET
fueconorg-12031	62	15	intangible	intangible	ADJ
fueconorg-12031	62	16	asset	asset	NOUN
fueconorg-12031	62	17	and	and	CCONJ
fueconorg-12031	62	18	to	to	PART
fueconorg-12031	62	19	limit	limit	VERB
fueconorg-12031	62	20	others	other	NOUN
fueconorg-12031	62	21	'	'	PART
fueconorg-12031	62	22	access	access	NOUN
fueconorg-12031	62	23	to	to	ADP
fueconorg-12031	62	24	those	those	DET
fueconorg-12031	62	25	benefits	benefit	NOUN
fueconorg-12031	62	26	.	.	PUNCT
fueconorg-12031	63	1	future	future	ADJ
fueconorg-12031	63	2	economic	economic	ADJ
fueconorg-12031	63	3	benefits	benefit	NOUN
fueconorg-12031	63	4	may	may	AUX
fueconorg-12031	63	5	refer	refer	VERB
fueconorg-12031	63	6	to	to	ADP
fueconorg-12031	63	7	sales	sale	NOUN
fueconorg-12031	63	8	revenue	revenue	NOUN
fueconorg-12031	63	9	,	,	PUNCT
fueconorg-12031	63	10	cost	cost	NOUN
fueconorg-12031	63	11	savings	saving	NOUN
fueconorg-12031	63	12	,	,	PUNCT
fueconorg-12031	63	13	and	and	CCONJ
fueconorg-12031	63	14	other	other	ADJ
fueconorg-12031	63	15	benefits	benefit	NOUN
fueconorg-12031	63	16	from	from	ADP
fueconorg-12031	63	17	assets	asset	NOUN
fueconorg-12031	63	18	that	that	PRON
fueconorg-12031	63	19	the	the	DET
fueconorg-12031	63	20	entity	entity	NOUN
fueconorg-12031	63	21	uses	use	VERB
fueconorg-12031	63	22	.	.	PUNCT
fueconorg-12031	64	1	for	for	SCONJ
fueconorg-12031	64	2	an	an	DET
fueconorg-12031	64	3	asset	asset	NOUN
fueconorg-12031	64	4	to	to	PART
fueconorg-12031	64	5	be	be	AUX
fueconorg-12031	64	6	recognized	recognize	VERB
fueconorg-12031	64	7	as	as	ADP
fueconorg-12031	64	8	an	an	DET
fueconorg-12031	64	9	intangible	intangible	ADJ
fueconorg-12031	64	10	asset	asset	NOUN
fueconorg-12031	64	11	,	,	PUNCT
fueconorg-12031	64	12	it	it	PRON
fueconorg-12031	64	13	does	do	AUX
fueconorg-12031	64	14	not	not	PART
fueconorg-12031	64	15	have	have	VERB
fueconorg-12031	64	16	to	to	PART
fueconorg-12031	64	17	meet	meet	VERB
fueconorg-12031	64	18	all	all	DET
fueconorg-12031	64	19	requirements	requirement	NOUN
fueconorg-12031	64	20	from	from	ADP
fueconorg-12031	64	21	the	the	DET
fueconorg-12031	64	22	definition	definition	NOUN
fueconorg-12031	64	23	.	.	PUNCT
fueconorg-12031	65	1	in	in	ADP
fueconorg-12031	65	2	addition	addition	NOUN
fueconorg-12031	65	3	to	to	ADP
fueconorg-12031	65	4	having	have	VERB
fueconorg-12031	65	5	no	no	DET
fueconorg-12031	65	6	physical	physical	ADJ
fueconorg-12031	65	7	substance	substance	NOUN
fueconorg-12031	65	8	,	,	PUNCT
fueconorg-12031	65	9	ccs	ccs	PROPN
fueconorg-12031	65	10	can	can	AUX
fueconorg-12031	65	11	be	be	AUX
fueconorg-12031	65	12	identified	identify	VERB
fueconorg-12031	65	13	and	and	CCONJ
fueconorg-12031	65	14	exchanged	exchange	VERB
fueconorg-12031	65	15	,	,	PUNCT
fueconorg-12031	65	16	they	they	PRON
fueconorg-12031	65	17	provide	provide	VERB
fueconorg-12031	65	18	economic	economic	ADJ
fueconorg-12031	65	19	benefits	benefit	NOUN
fueconorg-12031	65	20	to	to	ADP
fueconorg-12031	65	21	the	the	DET
fueconorg-12031	65	22	entity	entity	NOUN
fueconorg-12031	65	23	and	and	CCONJ
fueconorg-12031	65	24	others	other	NOUN
fueconorg-12031	65	25	can	can	AUX
fueconorg-12031	65	26	not	not	PART
fueconorg-12031	65	27	access	access	VERB
fueconorg-12031	65	28	those	those	DET
fueconorg-12031	65	29	benefits	benefit	NOUN
fueconorg-12031	65	30	.	.	PUNCT
fueconorg-12031	66	1	additionally	additionally	ADV
fueconorg-12031	66	2	,	,	PUNCT
fueconorg-12031	66	3	ccs	ccs	PROPN
fueconorg-12031	66	4	meet	meet	VERB
fueconorg-12031	66	5	the	the	DET
fueconorg-12031	66	6	non	non	ADJ
fueconorg-12031	66	7	-	-	ADJ
fueconorg-12031	66	8	monetary	monetary	ADJ
fueconorg-12031	66	9	criteria	criterion	NOUN
fueconorg-12031	66	10	,	,	PUNCT
fueconorg-12031	66	11	because	because	SCONJ
fueconorg-12031	66	12	their	their	PRON
fueconorg-12031	66	13	value	value	NOUN
fueconorg-12031	66	14	is	be	AUX
fueconorg-12031	66	15	neither	neither	CCONJ
fueconorg-12031	66	16	fixed	fix	VERB
fueconorg-12031	66	17	nor	nor	CCONJ
fueconorg-12031	66	18	determinable	determinable	VERB
fueconorg-12031	66	19	given	give	VERB
fueconorg-12031	66	20	the	the	DET
fueconorg-12031	66	21	wide	wide	ADJ
fueconorg-12031	66	22	fluctuations	fluctuation	NOUN
fueconorg-12031	66	23	in	in	ADP
fueconorg-12031	66	24	the	the	DET
fueconorg-12031	66	25	crypto	crypto	NOUN
fueconorg-12031	66	26	market	market	NOUN
fueconorg-12031	66	27	.	.	PUNCT
fueconorg-12031	67	1	therefore	therefore	ADV
fueconorg-12031	67	2	,	,	PUNCT
fueconorg-12031	67	3	ccs	ccs	PROPN
fueconorg-12031	67	4	can	can	AUX
fueconorg-12031	67	5	be	be	AUX
fueconorg-12031	67	6	recognized	recognize	VERB
fueconorg-12031	67	7	as	as	ADP
fueconorg-12031	67	8	intangible	intangible	ADJ
fueconorg-12031	67	9	assets	asset	NOUN
fueconorg-12031	67	10	with	with	ADP
fueconorg-12031	67	11	few	few	ADJ
fueconorg-12031	67	12	exceptions	exception	NOUN
fueconorg-12031	67	13	(	(	PUNCT
fueconorg-12031	67	14	milutinović	milutinović	NOUN
fueconorg-12031	67	15	et	et	PROPN
fueconorg-12031	67	16	al	al	PROPN
fueconorg-12031	67	17	.	.	PROPN
fueconorg-12031	67	18	,	,	PUNCT
fueconorg-12031	67	19	2020	2020	NUM
fueconorg-12031	67	20	,	,	PUNCT
fueconorg-12031	67	21	p.	p.	NOUN
fueconorg-12031	67	22	6	6	NUM
fueconorg-12031	67	23	)	)	PUNCT
fueconorg-12031	67	24	.	.	PUNCT
fueconorg-12031	68	1	“	"	PUNCT
fueconorg-12031	68	2	as	as	SCONJ
fueconorg-12031	68	3	ccs	ccs	PROPN
fueconorg-12031	68	4	are	be	AUX
fueconorg-12031	68	5	digital	digital	ADJ
fueconorg-12031	68	6	currencies	currency	NOUN
fueconorg-12031	68	7	,	,	PUNCT
fueconorg-12031	68	8	not	not	PART
fueconorg-12031	68	9	having	have	VERB
fueconorg-12031	68	10	a	a	DET
fueconorg-12031	68	11	physical	physical	ADJ
fueconorg-12031	68	12	form	form	NOUN
fueconorg-12031	68	13	,	,	PUNCT
fueconorg-12031	68	14	some	some	DET
fueconorg-12031	68	15	authors	author	NOUN
fueconorg-12031	68	16	prefer	prefer	VERB
fueconorg-12031	68	17	to	to	PART
fueconorg-12031	68	18	recognize	recognize	VERB
fueconorg-12031	68	19	ccs	ccs	PROPN
fueconorg-12031	68	20	as	as	ADP
fueconorg-12031	68	21	an	an	DET
fueconorg-12031	68	22	intangible	intangible	ADJ
fueconorg-12031	68	23	asset	asset	NOUN
fueconorg-12031	68	24	on	on	ADP
fueconorg-12031	68	25	the	the	DET
fueconorg-12031	68	26	balance	balance	NOUN
fueconorg-12031	68	27	sheet	sheet	NOUN
fueconorg-12031	68	28	statement	statement	NOUN
fueconorg-12031	68	29	,	,	PUNCT
fueconorg-12031	68	30	with	with	ADP
fueconorg-12031	68	31	the	the	DET
fueconorg-12031	68	32	cost	cost	NOUN
fueconorg-12031	68	33	model	model	NOUN
fueconorg-12031	68	34	as	as	ADP
fueconorg-12031	68	35	a	a	DET
fueconorg-12031	68	36	basic	basic	ADJ
fueconorg-12031	68	37	treatment	treatment	NOUN
fueconorg-12031	68	38	and	and	CCONJ
fueconorg-12031	68	39	the	the	DET
fueconorg-12031	68	40	revaluation	revaluation	NOUN
fueconorg-12031	68	41	model	model	NOUN
fueconorg-12031	68	42	(	(	PUNCT
fueconorg-12031	68	43	fair	fair	ADJ
fueconorg-12031	68	44	value	value	NOUN
fueconorg-12031	68	45	)	)	PUNCT
fueconorg-12031	68	46	as	as	ADP
fueconorg-12031	68	47	an	an	DET
fueconorg-12031	68	48	available	available	ADJ
fueconorg-12031	68	49	alternative	alternative	NOUN
fueconorg-12031	68	50	”	"	PUNCT
fueconorg-12031	68	51	(	(	PUNCT
fueconorg-12031	68	52	berchowitz	berchowitz	NOUN
fueconorg-12031	68	53	,	,	PUNCT
fueconorg-12031	68	54	2017	2017	NUM
fueconorg-12031	68	55	)	)	PUNCT
fueconorg-12031	68	56	.	.	PUNCT
fueconorg-12031	69	1	“	"	PUNCT
fueconorg-12031	69	2	however	however	ADV
fueconorg-12031	69	3	,	,	PUNCT
fueconorg-12031	69	4	if	if	SCONJ
fueconorg-12031	69	5	the	the	DET
fueconorg-12031	69	6	estimated	estimate	VERB
fueconorg-12031	69	7	disposal	disposal	NOUN
fueconorg-12031	69	8	value	value	NOUN
fueconorg-12031	69	9	is	be	AUX
fueconorg-12031	69	10	lower	low	ADJ
fueconorg-12031	69	11	than	than	ADP
fueconorg-12031	69	12	cost	cost	NOUN
fueconorg-12031	69	13	,	,	PUNCT
fueconorg-12031	69	14	the	the	DET
fueconorg-12031	69	15	cc	cc	PROPN
fueconorg-12031	69	16	should	should	AUX
fueconorg-12031	69	17	be	be	AUX
fueconorg-12031	69	18	measured	measure	VERB
fueconorg-12031	69	19	using	use	VERB
fueconorg-12031	69	20	the	the	DET
fueconorg-12031	69	21	estimated	estimate	VERB
fueconorg-12031	69	22	disposal	disposal	NOUN
fueconorg-12031	69	23	value	value	NOUN
fueconorg-12031	69	24	,	,	PUNCT
fueconorg-12031	69	25	the	the	DET
fueconorg-12031	69	26	difference	difference	NOUN
fueconorg-12031	69	27	between	between	ADP
fueconorg-12031	69	28	the	the	DET
fueconorg-12031	69	29	carrying	carry	VERB
fueconorg-12031	69	30	amount	amount	NOUN
fueconorg-12031	69	31	should	should	AUX
fueconorg-12031	69	32	be	be	AUX
fueconorg-12031	69	33	recognized	recognize	VERB
fueconorg-12031	69	34	as	as	ADP
fueconorg-12031	69	35	a	a	DET
fueconorg-12031	69	36	loss	loss	NOUN
fueconorg-12031	69	37	.	.	PUNCT
fueconorg-12031	70	1	this	this	DET
fueconorg-12031	70	2	loss	loss	NOUN
fueconorg-12031	70	3	should	should	AUX
fueconorg-12031	70	4	not	not	PART
fueconorg-12031	70	5	be	be	AUX
fueconorg-12031	70	6	reversed	reverse	VERB
fueconorg-12031	70	7	in	in	ADP
fueconorg-12031	70	8	subsequent	subsequent	ADJ
fueconorg-12031	70	9	periods	period	NOUN
fueconorg-12031	70	10	”	"	PUNCT
fueconorg-12031	70	11	(	(	PUNCT
fueconorg-12031	70	12	yatsyk	yatsyk	NOUN
fueconorg-12031	70	13	,	,	PUNCT
fueconorg-12031	70	14	2018	2018	NUM
fueconorg-12031	70	15	,	,	PUNCT
fueconorg-12031	70	16	p.	p.	NOUN
fueconorg-12031	70	17	58	58	NUM
fueconorg-12031	70	18	)	)	PUNCT
fueconorg-12031	70	19	.	.	PUNCT
fueconorg-12031	71	1	“	"	PUNCT
fueconorg-12031	71	2	if	if	SCONJ
fueconorg-12031	71	3	an	an	DET
fueconorg-12031	71	4	active	active	ADJ
fueconorg-12031	71	5	market	market	NOUN
fueconorg-12031	71	6	for	for	ADP
fueconorg-12031	71	7	the	the	DET
fueconorg-12031	71	8	cc	cc	PROPN
fueconorg-12031	71	9	exists	exist	VERB
fueconorg-12031	71	10	,	,	PUNCT
fueconorg-12031	71	11	such	such	ADJ
fueconorg-12031	71	12	cc	cc	NOUN
fueconorg-12031	71	13	should	should	AUX
fueconorg-12031	71	14	be	be	AUX
fueconorg-12031	71	15	measured	measure	VERB
fueconorg-12031	71	16	using	use	VERB
fueconorg-12031	71	17	the	the	DET
fueconorg-12031	71	18	market	market	NOUN
fueconorg-12031	71	19	price	price	NOUN
fueconorg-12031	71	20	at	at	ADP
fueconorg-12031	71	21	the	the	DET
fueconorg-12031	71	22	balance	balance	NOUN
fueconorg-12031	71	23	sheet	sheet	NOUN
fueconorg-12031	71	24	date	date	NOUN
fueconorg-12031	71	25	,	,	PUNCT
fueconorg-12031	71	26	while	while	SCONJ
fueconorg-12031	71	27	the	the	DET
fueconorg-12031	71	28	difference	difference	NOUN
fueconorg-12031	71	29	between	between	ADP
fueconorg-12031	71	30	the	the	DET
fueconorg-12031	71	31	carrying	carry	VERB
fueconorg-12031	71	32	amount	amount	NOUN
fueconorg-12031	71	33	should	should	AUX
fueconorg-12031	71	34	be	be	AUX
fueconorg-12031	71	35	recognized	recognize	VERB
fueconorg-12031	71	36	as	as	ADP
fueconorg-12031	71	37	a	a	DET
fueconorg-12031	71	38	gain	gain	NOUN
fueconorg-12031	71	39	or	or	CCONJ
fueconorg-12031	71	40	loss	loss	NOUN
fueconorg-12031	71	41	”	"	PUNCT
fueconorg-12031	71	42	(	(	PUNCT
fueconorg-12031	71	43	yatsyk	yatsyk	NOUN
fueconorg-12031	71	44	,	,	PUNCT
fueconorg-12031	71	45	2018	2018	NUM
fueconorg-12031	71	46	,	,	PUNCT
fueconorg-12031	71	47	p.	p.	NOUN
fueconorg-12031	71	48	58	58	NUM
fueconorg-12031	71	49	)	)	PUNCT
fueconorg-12031	71	50	.	.	PUNCT
fueconorg-12031	72	1	the	the	DET
fueconorg-12031	72	2	revaluation	revaluation	NOUN
fueconorg-12031	72	3	model	model	NOUN
fueconorg-12031	72	4	,	,	PUNCT
fueconorg-12031	72	5	however	however	ADV
fueconorg-12031	72	6	,	,	PUNCT
fueconorg-12031	72	7	can	can	AUX
fueconorg-12031	72	8	only	only	ADV
fueconorg-12031	72	9	be	be	AUX
fueconorg-12031	72	10	applied	apply	VERB
fueconorg-12031	72	11	if	if	SCONJ
fueconorg-12031	72	12	there	there	PRON
fueconorg-12031	72	13	is	be	VERB
fueconorg-12031	72	14	an	an	DET
fueconorg-12031	72	15	active	active	ADJ
fueconorg-12031	72	16	market	market	NOUN
fueconorg-12031	72	17	for	for	ADP
fueconorg-12031	72	18	the	the	DET
fueconorg-12031	72	19	determination	determination	NOUN
fueconorg-12031	72	20	of	of	ADP
fueconorg-12031	72	21	fair	fair	ADJ
fueconorg-12031	72	22	value	value	NOUN
fueconorg-12031	72	23	.	.	PUNCT
fueconorg-12031	73	1	thus	thus	ADV
fueconorg-12031	73	2	,	,	PUNCT
fueconorg-12031	73	3	ccs	ccs	PROPN
fueconorg-12031	73	4	can	can	AUX
fueconorg-12031	73	5	be	be	AUX
fueconorg-12031	73	6	defined	define	VERB
fueconorg-12031	73	7	as	as	ADP
fueconorg-12031	73	8	intangible	intangible	ADJ
fueconorg-12031	73	9	assets	asset	NOUN
fueconorg-12031	73	10	with	with	ADP
fueconorg-12031	73	11	an	an	DET
fueconorg-12031	73	12	indefinite	indefinite	ADJ
fueconorg-12031	73	13	service	service	NOUN
fueconorg-12031	73	14	life	life	NOUN
fueconorg-12031	73	15	,	,	PUNCT
fueconorg-12031	73	16	if	if	SCONJ
fueconorg-12031	73	17	there	there	PRON
fueconorg-12031	73	18	are	be	VERB
fueconorg-12031	73	19	no	no	DET
fueconorg-12031	73	20	factors	factor	NOUN
fueconorg-12031	73	21	to	to	PART
fueconorg-12031	73	22	indicate	indicate	VERB
fueconorg-12031	73	23	a	a	DET
fueconorg-12031	73	24	definite	definite	ADJ
fueconorg-12031	73	25	useful	useful	ADJ
fueconorg-12031	73	26	life	life	NOUN
fueconorg-12031	73	27	(	(	PUNCT
fueconorg-12031	73	28	lapitkaia	lapitkaia	PROPN
fueconorg-12031	73	29	&	&	CCONJ
fueconorg-12031	73	30	leahovcenco	leahovcenco	NOUN
fueconorg-12031	73	31	,	,	PUNCT
fueconorg-12031	73	32	2020	2020	NUM
fueconorg-12031	73	33	,	,	PUNCT
fueconorg-12031	73	34	p.	p.	NOUN
fueconorg-12031	73	35	112	112	NUM
fueconorg-12031	73	36	)	)	PUNCT
fueconorg-12031	73	37	.	.	PUNCT
fueconorg-12031	74	1	having	having	AUX
fueconorg-12031	74	2	determined	determine	VERB
fueconorg-12031	74	3	that	that	SCONJ
fueconorg-12031	74	4	depreciation	depreciation	NOUN
fueconorg-12031	74	5	is	be	AUX
fueconorg-12031	74	6	not	not	PART
fueconorg-12031	74	7	calculated	calculate	VERB
fueconorg-12031	74	8	for	for	ADP
fueconorg-12031	74	9	ccs	ccs	NOUN
fueconorg-12031	74	10	because	because	SCONJ
fueconorg-12031	74	11	they	they	PRON
fueconorg-12031	74	12	have	have	VERB
fueconorg-12031	74	13	an	an	DET
fueconorg-12031	74	14	indefinite	indefinite	ADJ
fueconorg-12031	74	15	useful	useful	ADJ
fueconorg-12031	74	16	life	life	NOUN
fueconorg-12031	74	17	,	,	PUNCT
fueconorg-12031	74	18	all	all	PRON
fueconorg-12031	74	19	that	that	PRON
fueconorg-12031	74	20	remains	remain	VERB
fueconorg-12031	74	21	is	be	AUX
fueconorg-12031	74	22	to	to	PART
fueconorg-12031	74	23	test	test	VERB
fueconorg-12031	74	24	them	they	PRON
fueconorg-12031	74	25	for	for	ADP
fueconorg-12031	74	26	impairment	impairment	NOUN
fueconorg-12031	74	27	and	and	CCONJ
fueconorg-12031	74	28	record	record	VERB
fueconorg-12031	74	29	the	the	DET
fueconorg-12031	74	30	impairment	impairment	NOUN
fueconorg-12031	74	31	in	in	ADP
fueconorg-12031	74	32	the	the	DET
fueconorg-12031	74	33	profit	profit	NOUN
fueconorg-12031	74	34	or	or	CCONJ
fueconorg-12031	74	35	loss	loss	NOUN
fueconorg-12031	74	36	statement	statement	NOUN
fueconorg-12031	74	37	according	accord	VERB
fueconorg-12031	74	38	to	to	ADP
fueconorg-12031	74	39	ias	ias	PROPN
fueconorg-12031	74	40	36	36	NUM
fueconorg-12031	74	41	.	.	PUNCT
fueconorg-12031	75	1	fair	fair	ADJ
fueconorg-12031	75	2	value	value	NOUN
fueconorg-12031	75	3	accounting	accounting	NOUN
fueconorg-12031	75	4	of	of	ADP
fueconorg-12031	75	5	ccs	ccs	PROPN
fueconorg-12031	75	6	is	be	AUX
fueconorg-12031	75	7	possible	possible	ADJ
fueconorg-12031	75	8	only	only	ADV
fueconorg-12031	75	9	if	if	SCONJ
fueconorg-12031	75	10	an	an	DET
fueconorg-12031	75	11	active	active	ADJ
fueconorg-12031	75	12	market	market	NOUN
fueconorg-12031	75	13	exists	exist	VERB
fueconorg-12031	75	14	,	,	PUNCT
fueconorg-12031	75	15	so	so	SCONJ
fueconorg-12031	75	16	it	it	PRON
fueconorg-12031	75	17	can	can	AUX
fueconorg-12031	75	18	be	be	AUX
fueconorg-12031	75	19	measured	measure	VERB
fueconorg-12031	75	20	correctly	correctly	ADV
fueconorg-12031	75	21	.	.	PUNCT
fueconorg-12031	76	1	accounting	account	VERB
fueconorg-12031	76	2	according	accord	VERB
fueconorg-12031	76	3	to	to	ADP
fueconorg-12031	76	4	the	the	DET
fueconorg-12031	76	5	revaluation	revaluation	NOUN
fueconorg-12031	76	6	method	method	NOUN
fueconorg-12031	76	7	is	be	AUX
fueconorg-12031	76	8	more	more	ADV
fueconorg-12031	76	9	complex	complex	ADJ
fueconorg-12031	76	10	:	:	PUNCT
fueconorg-12031	76	11	trends	trend	NOUN
fueconorg-12031	76	12	and	and	CCONJ
fueconorg-12031	76	13	perspectives	perspective	NOUN
fueconorg-12031	76	14	in	in	ADP
fueconorg-12031	76	15	recognizing	recognize	VERB
fueconorg-12031	76	16	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	76	17	according	accord	VERB
fueconorg-12031	76	18	to	to	ADP
fueconorg-12031	76	19	international	international	ADJ
fueconorg-12031	76	20	accounting	accounting	NOUN
fueconorg-12031	76	21	regulation	regulation	NOUN
fueconorg-12031	76	22	239	239	NUM
fueconorg-12031	76	23	“	"	PUNCT
fueconorg-12031	76	24	increases	increase	NOUN
fueconorg-12031	76	25	in	in	ADP
fueconorg-12031	76	26	fair	fair	ADJ
fueconorg-12031	76	27	value	value	NOUN
fueconorg-12031	76	28	are	be	AUX
fueconorg-12031	76	29	reflected	reflect	VERB
fueconorg-12031	76	30	in	in	ADP
fueconorg-12031	76	31	other	other	ADJ
fueconorg-12031	76	32	comprehensive	comprehensive	ADJ
fueconorg-12031	76	33	income	income	NOUN
fueconorg-12031	76	34	(	(	PUNCT
fueconorg-12031	76	35	oci	oci	PROPN
fueconorg-12031	76	36	)	)	PUNCT
fueconorg-12031	76	37	,	,	PUNCT
fueconorg-12031	76	38	while	while	SCONJ
fueconorg-12031	76	39	decreases	decrease	NOUN
fueconorg-12031	76	40	are	be	AUX
fueconorg-12031	76	41	registered	register	VERB
fueconorg-12031	76	42	in	in	ADP
fueconorg-12031	76	43	profit	profit	NOUN
fueconorg-12031	76	44	or	or	CCONJ
fueconorg-12031	76	45	loss	loss	NOUN
fueconorg-12031	76	46	.	.	PUNCT
fueconorg-12031	77	1	the	the	DET
fueconorg-12031	77	2	provisions	provision	NOUN
fueconorg-12031	77	3	of	of	ADP
fueconorg-12031	77	4	ifrs	ifrs	PROPN
fueconorg-12031	77	5	13	13	NUM
fueconorg-12031	77	6	are	be	AUX
fueconorg-12031	77	7	used	use	VERB
fueconorg-12031	77	8	to	to	PART
fueconorg-12031	77	9	determine	determine	VERB
fueconorg-12031	77	10	the	the	DET
fueconorg-12031	77	11	fair	fair	ADJ
fueconorg-12031	77	12	value	value	NOUN
fueconorg-12031	77	13	of	of	ADP
fueconorg-12031	77	14	cc	cc	PROPN
fueconorg-12031	77	15	.	.	PUNCT
fueconorg-12031	77	16	however	however	ADV
fueconorg-12031	77	17	,	,	PUNCT
fueconorg-12031	77	18	the	the	DET
fueconorg-12031	77	19	current	current	ADJ
fueconorg-12031	77	20	application	application	NOUN
fueconorg-12031	77	21	of	of	ADP
fueconorg-12031	77	22	ias	ias	PROPN
fueconorg-12031	77	23	38	38	NUM
fueconorg-12031	77	24	and	and	CCONJ
fueconorg-12031	77	25	the	the	DET
fueconorg-12031	77	26	measurement	measurement	NOUN
fueconorg-12031	77	27	of	of	ADP
fueconorg-12031	77	28	ccs	ccs	PROPN
fueconorg-12031	77	29	at	at	ADP
fueconorg-12031	77	30	cost	cost	NOUN
fueconorg-12031	77	31	do	do	AUX
fueconorg-12031	77	32	not	not	PART
fueconorg-12031	77	33	correspond	correspond	VERB
fueconorg-12031	77	34	to	to	ADP
fueconorg-12031	77	35	the	the	DET
fueconorg-12031	77	36	economic	economic	ADJ
fueconorg-12031	77	37	substance	substance	NOUN
fueconorg-12031	77	38	and	and	CCONJ
fueconorg-12031	77	39	does	do	AUX
fueconorg-12031	77	40	not	not	PART
fueconorg-12031	77	41	provide	provide	VERB
fueconorg-12031	77	42	relevant	relevant	ADJ
fueconorg-12031	77	43	information	information	NOUN
fueconorg-12031	77	44	to	to	ADP
fueconorg-12031	77	45	users	user	NOUN
fueconorg-12031	77	46	of	of	ADP
fueconorg-12031	77	47	financial	financial	ADJ
fueconorg-12031	77	48	statements	statement	NOUN
fueconorg-12031	77	49	”	"	PUNCT
fueconorg-12031	77	50	(	(	PUNCT
fueconorg-12031	77	51	lapitkaia	lapitkaia	NOUN
fueconorg-12031	77	52	&	&	CCONJ
fueconorg-12031	77	53	leahovcenco	leahovcenco	NOUN
fueconorg-12031	77	54	,	,	PUNCT
fueconorg-12031	77	55	2020	2020	NUM
fueconorg-12031	77	56	,	,	PUNCT
fueconorg-12031	77	57	p.	p.	NOUN
fueconorg-12031	77	58	112	112	NUM
fueconorg-12031	77	59	)	)	PUNCT
fueconorg-12031	77	60	.	.	PUNCT
fueconorg-12031	78	1	2.1.4	2.1.4	X
fueconorg-12031	78	2	.	.	PUNCT
fueconorg-12031	78	3	inventories	inventory	NOUN
fueconorg-12031	78	4	according	accord	VERB
fueconorg-12031	78	5	to	to	ADP
fueconorg-12031	78	6	ias	ias	PROPN
fueconorg-12031	78	7	2	2	NUM
fueconorg-12031	78	8	(	(	PUNCT
fueconorg-12031	78	9	saaa	saaa	NOUN
fueconorg-12031	78	10	,	,	PUNCT
fueconorg-12031	78	11	2019	2019	NUM
fueconorg-12031	78	12	,	,	PUNCT
fueconorg-12031	78	13	p.	p.	NOUN
fueconorg-12031	78	14	565	565	NUM
fueconorg-12031	78	15	-	-	SYM
fueconorg-12031	78	16	567	567	NUM
fueconorg-12031	78	17	)	)	PUNCT
fueconorg-12031	78	18	,	,	PUNCT
fueconorg-12031	78	19	“	"	PUNCT
fueconorg-12031	78	20	inventories	inventory	NOUN
fueconorg-12031	78	21	include	include	VERB
fueconorg-12031	78	22	assets	asset	NOUN
fueconorg-12031	78	23	held	hold	VERB
fueconorg-12031	78	24	for	for	ADP
fueconorg-12031	78	25	sale	sale	NOUN
fueconorg-12031	78	26	in	in	ADP
fueconorg-12031	78	27	the	the	DET
fueconorg-12031	78	28	ordinary	ordinary	ADJ
fueconorg-12031	78	29	course	course	NOUN
fueconorg-12031	78	30	of	of	ADP
fueconorg-12031	78	31	business	business	NOUN
fueconorg-12031	78	32	”	"	PUNCT
fueconorg-12031	78	33	,	,	PUNCT
fueconorg-12031	78	34	which	which	PRON
fueconorg-12031	78	35	means	mean	VERB
fueconorg-12031	78	36	that	that	SCONJ
fueconorg-12031	78	37	ccs	ccs	PROPN
fueconorg-12031	78	38	acquired	acquire	VERB
fueconorg-12031	78	39	for	for	ADP
fueconorg-12031	78	40	resale	resale	NOUN
fueconorg-12031	78	41	can	can	AUX
fueconorg-12031	78	42	be	be	AUX
fueconorg-12031	78	43	recognized	recognize	VERB
fueconorg-12031	78	44	as	as	ADP
fueconorg-12031	78	45	inventories	inventory	NOUN
fueconorg-12031	78	46	if	if	SCONJ
fueconorg-12031	78	47	the	the	DET
fueconorg-12031	78	48	entity	entity	NOUN
fueconorg-12031	78	49	is	be	AUX
fueconorg-12031	78	50	registered	register	VERB
fueconorg-12031	78	51	for	for	ADP
fueconorg-12031	78	52	trading	trading	NOUN
fueconorg-12031	78	53	/	/	SYM
fueconorg-12031	78	54	intermediary	intermediary	NOUN
fueconorg-12031	78	55	activity	activity	NOUN
fueconorg-12031	78	56	.	.	PUNCT
fueconorg-12031	79	1	inventories	inventory	NOUN
fueconorg-12031	79	2	are	be	AUX
fueconorg-12031	79	3	short	short	ADJ
fueconorg-12031	79	4	-	-	PUNCT
fueconorg-12031	79	5	term	term	NOUN
fueconorg-12031	79	6	current	current	ADJ
fueconorg-12031	79	7	assets	asset	NOUN
fueconorg-12031	79	8	that	that	PRON
fueconorg-12031	79	9	meet	meet	VERB
fueconorg-12031	79	10	the	the	DET
fueconorg-12031	79	11	following	follow	VERB
fueconorg-12031	79	12	conditions	condition	NOUN
fueconorg-12031	79	13	cumulatively	cumulatively	ADV
fueconorg-12031	79	14	:	:	PUNCT
fueconorg-12031	79	15	a	a	X
fueconorg-12031	79	16	)	)	PUNCT
fueconorg-12031	79	17	there	there	PRON
fueconorg-12031	79	18	is	be	VERB
fueconorg-12031	79	19	control	control	NOUN
fueconorg-12031	79	20	or	or	CCONJ
fueconorg-12031	79	21	ownership	ownership	NOUN
fueconorg-12031	79	22	of	of	ADP
fueconorg-12031	79	23	that	that	DET
fueconorg-12031	79	24	type	type	NOUN
fueconorg-12031	79	25	of	of	ADP
fueconorg-12031	79	26	asset	asset	NOUN
fueconorg-12031	79	27	;	;	PUNCT
fueconorg-12031	79	28	b	b	X
fueconorg-12031	79	29	)	)	PUNCT
fueconorg-12031	79	30	acquisition	acquisition	NOUN
fueconorg-12031	79	31	of	of	ADP
fueconorg-12031	79	32	the	the	DET
fueconorg-12031	79	33	asset	asset	NOUN
fueconorg-12031	79	34	resulted	result	VERB
fueconorg-12031	79	35	in	in	ADP
fueconorg-12031	79	36	an	an	DET
fueconorg-12031	79	37	expense	expense	NOUN
fueconorg-12031	79	38	;	;	PUNCT
fueconorg-12031	79	39	c	c	X
fueconorg-12031	79	40	)	)	PUNCT
fueconorg-12031	79	41	ownership	ownership	NOUN
fueconorg-12031	79	42	of	of	ADP
fueconorg-12031	79	43	that	that	DET
fueconorg-12031	79	44	asset	asset	NOUN
fueconorg-12031	79	45	is	be	AUX
fueconorg-12031	79	46	expected	expect	VERB
fueconorg-12031	79	47	to	to	PART
fueconorg-12031	79	48	provide	provide	VERB
fueconorg-12031	79	49	future	future	ADJ
fueconorg-12031	79	50	benefits	benefit	NOUN
fueconorg-12031	79	51	.	.	PUNCT
fueconorg-12031	80	1	ccs	ccs	PROPN
fueconorg-12031	80	2	acquired	acquire	VERB
fueconorg-12031	80	3	for	for	ADP
fueconorg-12031	80	4	resale	resale	NOUN
fueconorg-12031	80	5	meet	meet	VERB
fueconorg-12031	80	6	all	all	DET
fueconorg-12031	80	7	three	three	NUM
fueconorg-12031	80	8	cumulative	cumulative	ADJ
fueconorg-12031	80	9	conditions	condition	NOUN
fueconorg-12031	80	10	.	.	PUNCT
fueconorg-12031	81	1	the	the	DET
fueconorg-12031	81	2	standard	standard	NOUN
fueconorg-12031	81	3	does	do	AUX
fueconorg-12031	81	4	not	not	PART
fueconorg-12031	81	5	apply	apply	VERB
fueconorg-12031	81	6	to	to	ADP
fueconorg-12031	81	7	the	the	DET
fueconorg-12031	81	8	measurement	measurement	NOUN
fueconorg-12031	81	9	of	of	ADP
fueconorg-12031	81	10	inventories	inventory	NOUN
fueconorg-12031	81	11	of	of	ADP
fueconorg-12031	81	12	intermediary	intermediary	ADJ
fueconorg-12031	81	13	traders	trader	NOUN
fueconorg-12031	81	14	who	who	PRON
fueconorg-12031	81	15	buy	buy	VERB
fueconorg-12031	81	16	goods	good	NOUN
fueconorg-12031	81	17	for	for	ADP
fueconorg-12031	81	18	resale	resale	NOUN
fueconorg-12031	81	19	and	and	CCONJ
fueconorg-12031	81	20	who	who	PRON
fueconorg-12031	81	21	measure	measure	VERB
fueconorg-12031	81	22	their	their	PRON
fueconorg-12031	81	23	inventories	inventory	NOUN
fueconorg-12031	81	24	at	at	ADP
fueconorg-12031	81	25	fair	fair	ADJ
fueconorg-12031	81	26	value	value	NOUN
fueconorg-12031	81	27	less	less	ADJ
fueconorg-12031	81	28	sales	sale	NOUN
fueconorg-12031	81	29	costs	cost	NOUN
fueconorg-12031	81	30	.	.	PUNCT
fueconorg-12031	82	1	in	in	ADP
fueconorg-12031	82	2	these	these	DET
fueconorg-12031	82	3	cases	case	NOUN
fueconorg-12031	82	4	,	,	PUNCT
fueconorg-12031	82	5	inventories	inventory	NOUN
fueconorg-12031	82	6	are	be	AUX
fueconorg-12031	82	7	acquired	acquire	VERB
fueconorg-12031	82	8	with	with	ADP
fueconorg-12031	82	9	the	the	DET
fueconorg-12031	82	10	intention	intention	NOUN
fueconorg-12031	82	11	of	of	ADP
fueconorg-12031	82	12	reselling	resell	VERB
fueconorg-12031	82	13	them	they	PRON
fueconorg-12031	82	14	in	in	ADP
fueconorg-12031	82	15	the	the	DET
fueconorg-12031	82	16	near	near	ADJ
fueconorg-12031	82	17	future	future	NOUN
fueconorg-12031	82	18	and	and	CCONJ
fueconorg-12031	82	19	making	make	VERB
fueconorg-12031	82	20	a	a	DET
fueconorg-12031	82	21	profit	profit	NOUN
fueconorg-12031	82	22	based	base	VERB
fueconorg-12031	82	23	on	on	ADP
fueconorg-12031	82	24	fluctuations	fluctuation	NOUN
fueconorg-12031	82	25	in	in	ADP
fueconorg-12031	82	26	price	price	NOUN
fueconorg-12031	82	27	or	or	CCONJ
fueconorg-12031	82	28	margin	margin	NOUN
fueconorg-12031	82	29	.	.	PUNCT
fueconorg-12031	83	1	these	these	DET
fueconorg-12031	83	2	inventories	inventory	NOUN
fueconorg-12031	83	3	are	be	AUX
fueconorg-12031	83	4	not	not	PART
fueconorg-12031	83	5	subject	subject	ADJ
fueconorg-12031	83	6	to	to	ADP
fueconorg-12031	83	7	the	the	DET
fueconorg-12031	83	8	measurement	measurement	NOUN
fueconorg-12031	83	9	requirements	requirement	NOUN
fueconorg-12031	83	10	of	of	ADP
fueconorg-12031	83	11	this	this	DET
fueconorg-12031	83	12	standard	standard	NOUN
fueconorg-12031	83	13	if	if	SCONJ
fueconorg-12031	83	14	they	they	PRON
fueconorg-12031	83	15	are	be	AUX
fueconorg-12031	83	16	measured	measure	VERB
fueconorg-12031	83	17	at	at	ADP
fueconorg-12031	83	18	fair	fair	ADJ
fueconorg-12031	83	19	value	value	NOUN
fueconorg-12031	83	20	,	,	PUNCT
fueconorg-12031	83	21	less	less	ADJ
fueconorg-12031	83	22	costs	cost	NOUN
fueconorg-12031	83	23	to	to	PART
fueconorg-12031	83	24	sell	sell	VERB
fueconorg-12031	83	25	.	.	PUNCT
fueconorg-12031	84	1	changes	change	NOUN
fueconorg-12031	84	2	in	in	ADP
fueconorg-12031	84	3	fair	fair	ADJ
fueconorg-12031	84	4	value	value	NOUN
fueconorg-12031	84	5	less	less	ADJ
fueconorg-12031	84	6	sales	sale	NOUN
fueconorg-12031	84	7	costs	cost	NOUN
fueconorg-12031	84	8	are	be	AUX
fueconorg-12031	84	9	recognized	recognize	VERB
fueconorg-12031	84	10	in	in	ADP
fueconorg-12031	84	11	profit	profit	NOUN
fueconorg-12031	84	12	or	or	CCONJ
fueconorg-12031	84	13	loss	loss	NOUN
fueconorg-12031	84	14	in	in	ADP
fueconorg-12031	84	15	the	the	DET
fueconorg-12031	84	16	period	period	NOUN
fueconorg-12031	84	17	in	in	ADP
fueconorg-12031	84	18	which	which	PRON
fueconorg-12031	84	19	the	the	DET
fueconorg-12031	84	20	change	change	NOUN
fueconorg-12031	84	21	occurred	occur	VERB
fueconorg-12031	84	22	.	.	PUNCT
fueconorg-12031	85	1	therefore	therefore	ADV
fueconorg-12031	85	2	,	,	PUNCT
fueconorg-12031	85	3	when	when	SCONJ
fueconorg-12031	85	4	ccs	ccs	PROPN
fueconorg-12031	85	5	are	be	AUX
fueconorg-12031	85	6	held	hold	VERB
fueconorg-12031	85	7	for	for	ADP
fueconorg-12031	85	8	resale	resale	NOUN
fueconorg-12031	85	9	as	as	ADP
fueconorg-12031	85	10	part	part	NOUN
fueconorg-12031	85	11	of	of	ADP
fueconorg-12031	85	12	an	an	DET
fueconorg-12031	85	13	entity	entity	NOUN
fueconorg-12031	85	14	's	's	PART
fueconorg-12031	85	15	core	core	NOUN
fueconorg-12031	85	16	business	business	NOUN
fueconorg-12031	85	17	,	,	PUNCT
fueconorg-12031	85	18	they	they	PRON
fueconorg-12031	85	19	can	can	AUX
fueconorg-12031	85	20	be	be	AUX
fueconorg-12031	85	21	considered	consider	VERB
fueconorg-12031	85	22	inventories	inventory	NOUN
fueconorg-12031	85	23	(	(	PUNCT
fueconorg-12031	85	24	milutinović	milutinović	NOUN
fueconorg-12031	85	25	et	et	PROPN
fueconorg-12031	85	26	al	al	PROPN
fueconorg-12031	85	27	.	.	PROPN
fueconorg-12031	85	28	,	,	PUNCT
fueconorg-12031	85	29	2020	2020	NUM
fueconorg-12031	85	30	,	,	PUNCT
fueconorg-12031	85	31	p.	p.	NOUN
fueconorg-12031	85	32	6	6	NUM
fueconorg-12031	85	33	)	)	PUNCT
fueconorg-12031	85	34	.	.	PUNCT
fueconorg-12031	86	1	“	"	PUNCT
fueconorg-12031	86	2	regarding	regard	VERB
fueconorg-12031	86	3	the	the	DET
fueconorg-12031	86	4	accounting	accounting	NOUN
fueconorg-12031	86	5	treatment	treatment	NOUN
fueconorg-12031	86	6	of	of	ADP
fueconorg-12031	86	7	ccs	ccs	PROPN
fueconorg-12031	86	8	acquired	acquire	VERB
fueconorg-12031	86	9	by	by	ADP
fueconorg-12031	86	10	mining	mining	NOUN
fueconorg-12031	86	11	,	,	PUNCT
fueconorg-12031	86	12	the	the	DET
fueconorg-12031	86	13	ias	ias	PROPN
fueconorg-12031	86	14	2	2	NUM
fueconorg-12031	86	15	guidance	guidance	NOUN
fueconorg-12031	86	16	on	on	ADP
fueconorg-12031	86	17	the	the	DET
fueconorg-12031	86	18	cost	cost	NOUN
fueconorg-12031	86	19	of	of	ADP
fueconorg-12031	86	20	conversion	conversion	NOUN
fueconorg-12031	86	21	shall	shall	AUX
fueconorg-12031	86	22	be	be	AUX
fueconorg-12031	86	23	applied	apply	VERB
fueconorg-12031	86	24	.	.	PUNCT
fueconorg-12031	87	1	the	the	DET
fueconorg-12031	87	2	cost	cost	NOUN
fueconorg-12031	87	3	of	of	ADP
fueconorg-12031	87	4	inventories	inventory	NOUN
fueconorg-12031	87	5	shall	shall	AUX
fueconorg-12031	87	6	comprise	comprise	VERB
fueconorg-12031	87	7	all	all	DET
fueconorg-12031	87	8	costs	cost	NOUN
fueconorg-12031	87	9	of	of	ADP
fueconorg-12031	87	10	conversion	conversion	NOUN
fueconorg-12031	87	11	incurred	incur	VERB
fueconorg-12031	87	12	in	in	ADP
fueconorg-12031	87	13	bringing	bring	VERB
fueconorg-12031	87	14	the	the	DET
fueconorg-12031	87	15	inventories	inventory	NOUN
fueconorg-12031	87	16	to	to	ADP
fueconorg-12031	87	17	their	their	PRON
fueconorg-12031	87	18	present	present	ADJ
fueconorg-12031	87	19	location	location	NOUN
fueconorg-12031	87	20	and	and	CCONJ
fueconorg-12031	87	21	condition	condition	NOUN
fueconorg-12031	87	22	.	.	PUNCT
fueconorg-12031	88	1	the	the	DET
fueconorg-12031	88	2	costs	cost	NOUN
fueconorg-12031	88	3	of	of	ADP
fueconorg-12031	88	4	conversion	conversion	NOUN
fueconorg-12031	88	5	of	of	ADP
fueconorg-12031	88	6	inventories	inventory	NOUN
fueconorg-12031	88	7	include	include	VERB
fueconorg-12031	88	8	costs	cost	NOUN
fueconorg-12031	88	9	directly	directly	ADV
fueconorg-12031	88	10	related	relate	VERB
fueconorg-12031	88	11	to	to	ADP
fueconorg-12031	88	12	the	the	DET
fueconorg-12031	88	13	units	unit	NOUN
fueconorg-12031	88	14	of	of	ADP
fueconorg-12031	88	15	production	production	NOUN
fueconorg-12031	88	16	as	as	ADV
fueconorg-12031	88	17	well	well	ADV
fueconorg-12031	88	18	as	as	ADP
fueconorg-12031	88	19	a	a	DET
fueconorg-12031	88	20	systematic	systematic	ADJ
fueconorg-12031	88	21	allocation	allocation	NOUN
fueconorg-12031	88	22	of	of	ADP
fueconorg-12031	88	23	fixed	fix	VERB
fueconorg-12031	88	24	and	and	CCONJ
fueconorg-12031	88	25	variable	variable	ADJ
fueconorg-12031	88	26	production	production	NOUN
fueconorg-12031	88	27	overheads	overhead	NOUN
fueconorg-12031	88	28	that	that	PRON
fueconorg-12031	88	29	are	be	AUX
fueconorg-12031	88	30	incurred	incur	VERB
fueconorg-12031	88	31	in	in	ADP
fueconorg-12031	88	32	converting	convert	VERB
fueconorg-12031	88	33	materials	material	NOUN
fueconorg-12031	88	34	into	into	ADP
fueconorg-12031	88	35	finished	finished	ADJ
fueconorg-12031	88	36	goods	good	NOUN
fueconorg-12031	88	37	.	.	PUNCT
fueconorg-12031	89	1	typical	typical	ADJ
fueconorg-12031	89	2	direct	direct	ADJ
fueconorg-12031	89	3	costs	cost	NOUN
fueconorg-12031	89	4	are	be	AUX
fueconorg-12031	89	5	electricity	electricity	NOUN
fueconorg-12031	89	6	and	and	CCONJ
fueconorg-12031	89	7	labour	labour	NOUN
fueconorg-12031	89	8	(	(	PUNCT
fueconorg-12031	89	9	if	if	SCONJ
fueconorg-12031	89	10	any	any	PRON
fueconorg-12031	89	11	)	)	PUNCT
fueconorg-12031	89	12	directly	directly	ADV
fueconorg-12031	89	13	related	relate	VERB
fueconorg-12031	89	14	to	to	ADP
fueconorg-12031	89	15	mining	mining	NOUN
fueconorg-12031	89	16	.	.	PUNCT
fueconorg-12031	90	1	indirect	indirect	ADJ
fueconorg-12031	90	2	production	production	NOUN
fueconorg-12031	90	3	overheads	overhead	NOUN
fueconorg-12031	90	4	will	will	AUX
fueconorg-12031	90	5	be	be	AUX
fueconorg-12031	90	6	formed	form	VERB
fueconorg-12031	90	7	by	by	ADP
fueconorg-12031	90	8	depreciation	depreciation	NOUN
fueconorg-12031	90	9	of	of	ADP
fueconorg-12031	90	10	hardware	hardware	NOUN
fueconorg-12031	90	11	and	and	CCONJ
fueconorg-12031	90	12	mining	mining	NOUN
fueconorg-12031	90	13	software	software	NOUN
fueconorg-12031	90	14	,	,	PUNCT
fueconorg-12031	90	15	depreciation	depreciation	NOUN
fueconorg-12031	90	16	of	of	ADP
fueconorg-12031	90	17	the	the	DET
fueconorg-12031	90	18	mining	mining	NOUN
fueconorg-12031	90	19	“	"	PUNCT
fueconorg-12031	90	20	factory	factory	NOUN
fueconorg-12031	90	21	”	"	PUNCT
fueconorg-12031	90	22	(	(	PUNCT
fueconorg-12031	90	23	if	if	SCONJ
fueconorg-12031	90	24	any	any	PRON
fueconorg-12031	90	25	)	)	PUNCT
fueconorg-12031	90	26	and	and	CCONJ
fueconorg-12031	90	27	other	other	ADJ
fueconorg-12031	90	28	mining	mining	NOUN
fueconorg-12031	90	29	equipment	equipment	NOUN
fueconorg-12031	90	30	(	(	PUNCT
fueconorg-12031	90	31	e.g.	e.g.	ADV
fueconorg-12031	90	32	,	,	PUNCT
fueconorg-12031	90	33	fans	fan	NOUN
fueconorg-12031	90	34	to	to	PART
fueconorg-12031	90	35	cool	cool	VERB
fueconorg-12031	90	36	the	the	DET
fueconorg-12031	90	37	spaces	space	NOUN
fueconorg-12031	90	38	)	)	PUNCT
fueconorg-12031	90	39	,	,	PUNCT
fueconorg-12031	90	40	wages	wage	NOUN
fueconorg-12031	90	41	of	of	ADP
fueconorg-12031	90	42	programmers	programmer	NOUN
fueconorg-12031	90	43	and	and	CCONJ
fueconorg-12031	90	44	service	service	NOUN
fueconorg-12031	90	45	workers	worker	NOUN
fueconorg-12031	90	46	,	,	PUNCT
fueconorg-12031	90	47	etc	etc	X
fueconorg-12031	90	48	.	.	X
fueconorg-12031	90	49	”	"	PUNCT
fueconorg-12031	91	1	(	(	PUNCT
fueconorg-12031	91	2	prochazka	prochazka	NOUN
fueconorg-12031	91	3	,	,	PUNCT
fueconorg-12031	91	4	2018	2018	NUM
fueconorg-12031	91	5	,	,	PUNCT
fueconorg-12031	91	6	p.	p.	NOUN
fueconorg-12031	91	7	171	171	NUM
fueconorg-12031	91	8	)	)	PUNCT
fueconorg-12031	91	9	.	.	PUNCT
fueconorg-12031	92	1	2.1.5	2.1.5	NUM
fueconorg-12031	92	2	.	.	PUNCT
fueconorg-12031	92	3	investment	investment	NOUN
fueconorg-12031	92	4	property	property	NOUN
fueconorg-12031	92	5	according	accord	VERB
fueconorg-12031	92	6	to	to	ADP
fueconorg-12031	92	7	ias	ias	PROPN
fueconorg-12031	92	8	40	40	NUM
fueconorg-12031	92	9	,	,	PUNCT
fueconorg-12031	92	10	investment	investment	NOUN
fueconorg-12031	92	11	property	property	NOUN
fueconorg-12031	92	12	“	"	PUNCT
fueconorg-12031	92	13	is	be	AUX
fueconorg-12031	92	14	real	real	ADJ
fueconorg-12031	92	15	estate	estate	NOUN
fueconorg-12031	92	16	that	that	PRON
fueconorg-12031	92	17	is	be	AUX
fueconorg-12031	92	18	owned	own	VERB
fueconorg-12031	92	19	by	by	ADP
fueconorg-12031	92	20	an	an	DET
fueconorg-12031	92	21	individual	individual	ADJ
fueconorg-12031	92	22	or	or	CCONJ
fueconorg-12031	92	23	legal	legal	ADJ
fueconorg-12031	92	24	entity	entity	NOUN
fueconorg-12031	92	25	and	and	CCONJ
fueconorg-12031	92	26	generates	generate	VERB
fueconorg-12031	92	27	income	income	NOUN
fueconorg-12031	92	28	from	from	ADP
fueconorg-12031	92	29	rental	rental	ADJ
fueconorg-12031	92	30	payments	payment	NOUN
fueconorg-12031	92	31	.	.	PUNCT
fueconorg-12031	93	1	the	the	DET
fueconorg-12031	93	2	investment	investment	NOUN
fueconorg-12031	93	3	property	property	NOUN
fueconorg-12031	93	4	may	may	AUX
fueconorg-12031	93	5	be	be	AUX
fueconorg-12031	93	6	held	hold	VERB
fueconorg-12031	93	7	under	under	ADP
fueconorg-12031	93	8	a	a	DET
fueconorg-12031	93	9	contract	contract	NOUN
fueconorg-12031	93	10	”	"	PUNCT
fueconorg-12031	93	11	.	.	PUNCT
fueconorg-12031	94	1	since	since	SCONJ
fueconorg-12031	94	2	ias	ias	PROPN
fueconorg-12031	94	3	40	40	NUM
fueconorg-12031	94	4	explicitly	explicitly	ADV
fueconorg-12031	94	5	applies	apply	VERB
fueconorg-12031	94	6	only	only	ADV
fueconorg-12031	94	7	to	to	ADP
fueconorg-12031	94	8	land	land	NOUN
fueconorg-12031	94	9	,	,	PUNCT
fueconorg-12031	94	10	building	building	NOUN
fueconorg-12031	94	11	,	,	PUNCT
fueconorg-12031	94	12	or	or	CCONJ
fueconorg-12031	94	13	both	both	PRON
fueconorg-12031	94	14	which	which	PRON
fueconorg-12031	94	15	are	be	AUX
fueconorg-12031	94	16	held	hold	VERB
fueconorg-12031	94	17	to	to	PART
fueconorg-12031	94	18	earn	earn	VERB
fueconorg-12031	94	19	capital	capital	NOUN
fueconorg-12031	94	20	appreciation	appreciation	NOUN
fueconorg-12031	94	21	,	,	PUNCT
fueconorg-12031	94	22	it	it	PRON
fueconorg-12031	94	23	is	be	AUX
fueconorg-12031	94	24	very	very	ADV
fueconorg-12031	94	25	clear	clear	ADJ
fueconorg-12031	94	26	why	why	SCONJ
fueconorg-12031	94	27	cc	cc	NOUN
fueconorg-12031	94	28	can	can	AUX
fueconorg-12031	94	29	not	not	PART
fueconorg-12031	94	30	be	be	AUX
fueconorg-12031	94	31	equated	equate	VERB
fueconorg-12031	94	32	with	with	ADP
fueconorg-12031	94	33	investment	investment	NOUN
fueconorg-12031	94	34	property	property	NOUN
fueconorg-12031	94	35	.	.	PUNCT
fueconorg-12031	95	1	on	on	ADP
fueconorg-12031	95	2	the	the	DET
fueconorg-12031	95	3	other	other	ADJ
fueconorg-12031	95	4	hand	hand	NOUN
fueconorg-12031	95	5	,	,	PUNCT
fueconorg-12031	95	6	“	"	PUNCT
fueconorg-12031	95	7	some	some	DET
fueconorg-12031	95	8	entities	entity	NOUN
fueconorg-12031	95	9	may	may	AUX
fueconorg-12031	95	10	purchase	purchase	VERB
fueconorg-12031	95	11	ccs	ccs	NOUN
fueconorg-12031	95	12	for	for	ADP
fueconorg-12031	95	13	themselves	themselves	PRON
fueconorg-12031	95	14	in	in	ADP
fueconorg-12031	95	15	order	order	NOUN
fueconorg-12031	95	16	to	to	PART
fueconorg-12031	95	17	earn	earn	VERB
fueconorg-12031	95	18	income	income	NOUN
fueconorg-12031	95	19	and	and	CCONJ
fueconorg-12031	95	20	increase	increase	VERB
fueconorg-12031	95	21	the	the	DET
fueconorg-12031	95	22	value	value	NOUN
fueconorg-12031	95	23	of	of	ADP
fueconorg-12031	95	24	cc	cc	PROPN
fueconorg-12031	95	25	.	.	PUNCT
fueconorg-12031	96	1	but	but	CCONJ
fueconorg-12031	96	2	nevertheless	nevertheless	ADV
fueconorg-12031	96	3	,	,	PUNCT
fueconorg-12031	96	4	this	this	PRON
fueconorg-12031	96	5	can	can	AUX
fueconorg-12031	96	6	not	not	PART
fueconorg-12031	96	7	make	make	VERB
fueconorg-12031	96	8	them	they	PRON
fueconorg-12031	96	9	real	real	ADJ
fueconorg-12031	96	10	estate	estate	NOUN
fueconorg-12031	96	11	,	,	PUNCT
fueconorg-12031	96	12	so	so	SCONJ
fueconorg-12031	96	13	the	the	DET
fueconorg-12031	96	14	cc	cc	NOUN
fueconorg-12031	96	15	can	can	AUX
fueconorg-12031	96	16	not	not	PART
fueconorg-12031	96	17	be	be	AUX
fueconorg-12031	96	18	addressed	address	VERB
fueconorg-12031	96	19	by	by	ADP
fueconorg-12031	96	20	ias	ias	PROPN
fueconorg-12031	96	21	40	40	NUM
fueconorg-12031	96	22	”	"	PUNCT
fueconorg-12031	96	23	(	(	PUNCT
fueconorg-12031	96	24	niftaliyev	niftaliyev	NOUN
fueconorg-12031	96	25	,	,	PUNCT
fueconorg-12031	96	26	2023	2023	NUM
fueconorg-12031	96	27	,	,	PUNCT
fueconorg-12031	96	28	p.	p.	NOUN
fueconorg-12031	96	29	83	83	NUM
fueconorg-12031	96	30	)	)	PUNCT
fueconorg-12031	96	31	.	.	PUNCT
fueconorg-12031	97	1	in	in	ADP
fueconorg-12031	97	2	particular	particular	ADJ
fueconorg-12031	97	3	,	,	PUNCT
fueconorg-12031	97	4	“	"	PUNCT
fueconorg-12031	97	5	the	the	DET
fueconorg-12031	97	6	cc	cc	NOUN
fueconorg-12031	97	7	could	could	AUX
fueconorg-12031	97	8	be	be	AUX
fueconorg-12031	97	9	investment	investment	NOUN
fueconorg-12031	97	10	property	property	NOUN
fueconorg-12031	97	11	acquired	acquire	VERB
fueconorg-12031	97	12	in	in	ADP
fueconorg-12031	97	13	the	the	DET
fueconorg-12031	97	14	nature	nature	NOUN
fueconorg-12031	97	15	of	of	ADP
fueconorg-12031	97	16	transaction	transaction	NOUN
fueconorg-12031	97	17	and	and	CCONJ
fueconorg-12031	97	18	any	any	DET
fueconorg-12031	97	19	future	future	ADJ
fueconorg-12031	97	20	gain	gain	NOUN
fueconorg-12031	97	21	or	or	CCONJ
fueconorg-12031	97	22	loss	loss	NOUN
fueconorg-12031	97	23	must	must	AUX
fueconorg-12031	97	24	be	be	AUX
fueconorg-12031	97	25	recorded	record	VERB
fueconorg-12031	97	26	in	in	ADP
fueconorg-12031	97	27	accordance	accordance	NOUN
fueconorg-12031	97	28	with	with	ADP
fueconorg-12031	97	29	the	the	DET
fueconorg-12031	97	30	ias	ias	PROPN
fueconorg-12031	97	31	40	40	NUM
fueconorg-12031	97	32	.	.	PUNCT
fueconorg-12031	98	1	it	it	PRON
fueconorg-12031	98	2	should	should	AUX
fueconorg-12031	98	3	be	be	AUX
fueconorg-12031	98	4	noted	note	VERB
fueconorg-12031	98	5	that	that	SCONJ
fueconorg-12031	98	6	some	some	DET
fueconorg-12031	98	7	entities	entity	NOUN
fueconorg-12031	98	8	hold	hold	VERB
fueconorg-12031	98	9	ccs	ccs	NOUN
fueconorg-12031	98	10	for	for	ADP
fueconorg-12031	98	11	capital	capital	NOUN
fueconorg-12031	98	12	appreciation	appreciation	NOUN
fueconorg-12031	98	13	,	,	PUNCT
fueconorg-12031	98	14	but	but	CCONJ
fueconorg-12031	98	15	ccs	ccs	PROPN
fueconorg-12031	98	16	are	be	AUX
fueconorg-12031	98	17	not	not	PART
fueconorg-12031	98	18	property	property	NOUN
fueconorg-12031	98	19	as	as	ADV
fueconorg-12031	98	20	specified	specify	VERB
fueconorg-12031	98	21	in	in	ADP
fueconorg-12031	98	22	the	the	DET
fueconorg-12031	98	23	definition	definition	NOUN
fueconorg-12031	98	24	of	of	ADP
fueconorg-12031	98	25	investment	investment	NOUN
fueconorg-12031	98	26	property	property	NOUN
fueconorg-12031	98	27	.	.	PUNCT
fueconorg-12031	99	1	therefore	therefore	ADV
fueconorg-12031	99	2	,	,	PUNCT
fueconorg-12031	99	3	it	it	PRON
fueconorg-12031	99	4	does	do	AUX
fueconorg-12031	99	5	not	not	PART
fueconorg-12031	99	6	seem	seem	VERB
fueconorg-12031	99	7	that	that	SCONJ
fueconorg-12031	99	8	cc	cc	PROPN
fueconorg-12031	99	9	is	be	AUX
fueconorg-12031	99	10	investment	investment	NOUN
fueconorg-12031	99	11	property	property	NOUN
fueconorg-12031	99	12	”	"	PUNCT
fueconorg-12031	99	13	(	(	PUNCT
fueconorg-12031	99	14	lapitkaia	lapitkaia	NOUN
fueconorg-12031	99	15	&	&	CCONJ
fueconorg-12031	99	16	leahovcenco	leahovcenco	NOUN
fueconorg-12031	99	17	,	,	PUNCT
fueconorg-12031	99	18	2020	2020	NUM
fueconorg-12031	99	19	,	,	PUNCT
fueconorg-12031	99	20	p.	p.	NOUN
fueconorg-12031	99	21	114	114	NUM
fueconorg-12031	99	22	)	)	PUNCT
fueconorg-12031	99	23	.	.	PUNCT
fueconorg-12031	100	1	240	240	NUM
fueconorg-12031	100	2	s.	s.	PROPN
fueconorg-12031	100	3	milutinović	milutinović	PROPN
fueconorg-12031	100	4	,	,	PUNCT
fueconorg-12031	100	5	d.	d.	PROPN
fueconorg-12031	100	6	dimitrijević	dimitrijević	VERB
fueconorg-12031	100	7	2.1.6	2.1.6	PROPN
fueconorg-12031	100	8	.	.	PROPN
fueconorg-12031	100	9	fair	fair	ADJ
fueconorg-12031	100	10	value	value	NOUN
fueconorg-12031	100	11	issues	issue	VERB
fueconorg-12031	100	12	the	the	DET
fueconorg-12031	100	13	provisions	provision	NOUN
fueconorg-12031	100	14	of	of	ADP
fueconorg-12031	100	15	ifrs	ifrs	PROPN
fueconorg-12031	100	16	13	13	NUM
fueconorg-12031	100	17	(	(	PUNCT
fueconorg-12031	100	18	saaa	saaa	NOUN
fueconorg-12031	100	19	,	,	PUNCT
fueconorg-12031	100	20	2019	2019	NUM
fueconorg-12031	100	21	,	,	PUNCT
fueconorg-12031	100	22	p.	p.	NOUN
fueconorg-12031	100	23	370	370	NUM
fueconorg-12031	100	24	)	)	PUNCT
fueconorg-12031	100	25	may	may	AUX
fueconorg-12031	100	26	also	also	ADV
fueconorg-12031	100	27	be	be	AUX
fueconorg-12031	100	28	applied	apply	VERB
fueconorg-12031	100	29	to	to	ADP
fueconorg-12031	100	30	transactions	transaction	NOUN
fueconorg-12031	100	31	with	with	ADP
fueconorg-12031	100	32	ccs	ccs	PROPN
fueconorg-12031	100	33	when	when	SCONJ
fueconorg-12031	100	34	other	other	ADJ
fueconorg-12031	100	35	standards	standard	NOUN
fueconorg-12031	100	36	require	require	VERB
fueconorg-12031	100	37	or	or	CCONJ
fueconorg-12031	100	38	allow	allow	VERB
fueconorg-12031	100	39	fair	fair	ADJ
fueconorg-12031	100	40	value	value	NOUN
fueconorg-12031	100	41	valuations	valuation	NOUN
fueconorg-12031	100	42	of	of	ADP
fueconorg-12031	100	43	specific	specific	ADJ
fueconorg-12031	100	44	items	item	NOUN
fueconorg-12031	100	45	.	.	PUNCT
fueconorg-12031	101	1	fair	fair	ADJ
fueconorg-12031	101	2	value	value	NOUN
fueconorg-12031	101	3	can	can	AUX
fueconorg-12031	101	4	be	be	AUX
fueconorg-12031	101	5	applied	apply	VERB
fueconorg-12031	101	6	in	in	ADP
fueconorg-12031	101	7	different	different	ADJ
fueconorg-12031	101	8	situations	situation	NOUN
fueconorg-12031	101	9	,	,	PUNCT
fueconorg-12031	101	10	such	such	ADJ
fueconorg-12031	101	11	as	as	ADP
fueconorg-12031	101	12	:	:	PUNCT
fueconorg-12031	101	13	inventories	inventory	NOUN
fueconorg-12031	101	14	of	of	ADP
fueconorg-12031	101	15	ccs	ccs	PROPN
fueconorg-12031	101	16	held	hold	VERB
fueconorg-12031	101	17	by	by	ADP
fueconorg-12031	101	18	brokers	broker	NOUN
fueconorg-12031	101	19	and	and	CCONJ
fueconorg-12031	101	20	intermediary	intermediary	ADJ
fueconorg-12031	101	21	traders	trader	NOUN
fueconorg-12031	101	22	applying	apply	VERB
fueconorg-12031	101	23	fair	fair	ADJ
fueconorg-12031	101	24	value	value	NOUN
fueconorg-12031	101	25	less	less	ADJ
fueconorg-12031	101	26	costs	cost	NOUN
fueconorg-12031	101	27	of	of	ADP
fueconorg-12031	101	28	sale	sale	NOUN
fueconorg-12031	101	29	,	,	PUNCT
fueconorg-12031	101	30	ccs	ccs	PROPN
fueconorg-12031	101	31	recognized	recognize	VERB
fueconorg-12031	101	32	as	as	ADP
fueconorg-12031	101	33	intangible	intangible	ADJ
fueconorg-12031	101	34	assets	asset	NOUN
fueconorg-12031	101	35	in	in	ADP
fueconorg-12031	101	36	cases	case	NOUN
fueconorg-12031	101	37	where	where	SCONJ
fueconorg-12031	101	38	the	the	DET
fueconorg-12031	101	39	revaluation	revaluation	NOUN
fueconorg-12031	101	40	model	model	NOUN
fueconorg-12031	101	41	is	be	AUX
fueconorg-12031	101	42	used	use	VERB
fueconorg-12031	101	43	,	,	PUNCT
fueconorg-12031	101	44	disclosures	disclosure	NOUN
fueconorg-12031	101	45	about	about	ADP
fueconorg-12031	101	46	the	the	DET
fueconorg-12031	101	47	fair	fair	ADJ
fueconorg-12031	101	48	value	value	NOUN
fueconorg-12031	101	49	of	of	ADP
fueconorg-12031	101	50	ccs	ccs	PROPN
fueconorg-12031	101	51	held	hold	VERB
fueconorg-12031	101	52	on	on	ADP
fueconorg-12031	101	53	behalf	behalf	NOUN
fueconorg-12031	101	54	of	of	ADP
fueconorg-12031	101	55	others	other	NOUN
fueconorg-12031	101	56	,	,	PUNCT
fueconorg-12031	101	57	ccs	ccs	PROPN
fueconorg-12031	101	58	acquired	acquire	VERB
fueconorg-12031	101	59	in	in	ADP
fueconorg-12031	101	60	business	business	NOUN
fueconorg-12031	101	61	combinations	combination	NOUN
fueconorg-12031	101	62	,	,	PUNCT
fueconorg-12031	101	63	ccs	ccs	PROPN
fueconorg-12031	101	64	held	hold	VERB
fueconorg-12031	101	65	by	by	ADP
fueconorg-12031	101	66	investment	investment	NOUN
fueconorg-12031	101	67	funds	fund	NOUN
fueconorg-12031	101	68	and	and	CCONJ
fueconorg-12031	101	69	service	service	NOUN
fueconorg-12031	101	70	charges	charge	NOUN
fueconorg-12031	101	71	paid	pay	VERB
fueconorg-12031	101	72	in	in	ADP
fueconorg-12031	101	73	ccs	ccs	PROPN
fueconorg-12031	101	74	(	(	PUNCT
fueconorg-12031	101	75	leopold	leopold	PROPN
fueconorg-12031	101	76	&	&	CCONJ
fueconorg-12031	101	77	vollmann	vollmann	PROPN
fueconorg-12031	101	78	,	,	PUNCT
fueconorg-12031	101	79	2019	2019	NUM
fueconorg-12031	101	80	,	,	PUNCT
fueconorg-12031	101	81	p.	p.	NOUN
fueconorg-12031	101	82	16	16	NUM
fueconorg-12031	101	83	)	)	PUNCT
fueconorg-12031	101	84	.	.	PUNCT
fueconorg-12031	102	1	shehada	shehada	NOUN
fueconorg-12031	102	2	’s	’s	PART
fueconorg-12031	102	3	(	(	PUNCT
fueconorg-12031	102	4	2020	2020	NUM
fueconorg-12031	102	5	,	,	PUNCT
fueconorg-12031	102	6	p.	p.	NOUN
fueconorg-12031	102	7	7	7	NUM
fueconorg-12031	102	8	)	)	PUNCT
fueconorg-12031	102	9	study	study	NOUN
fueconorg-12031	102	10	showed	show	VERB
fueconorg-12031	102	11	that	that	SCONJ
fueconorg-12031	102	12	“	"	PUNCT
fueconorg-12031	102	13	fair	fair	ADJ
fueconorg-12031	102	14	value	value	NOUN
fueconorg-12031	102	15	accounting	accounting	NOUN
fueconorg-12031	102	16	is	be	AUX
fueconorg-12031	102	17	the	the	DET
fueconorg-12031	102	18	most	most	ADV
fueconorg-12031	102	19	relevant	relevant	ADJ
fueconorg-12031	102	20	source	source	NOUN
fueconorg-12031	102	21	of	of	ADP
fueconorg-12031	102	22	useful	useful	ADJ
fueconorg-12031	102	23	information	information	NOUN
fueconorg-12031	102	24	for	for	ADP
fueconorg-12031	102	25	users	user	NOUN
fueconorg-12031	102	26	of	of	ADP
fueconorg-12031	102	27	financial	financial	ADJ
fueconorg-12031	102	28	statements	statement	NOUN
fueconorg-12031	102	29	when	when	SCONJ
fueconorg-12031	102	30	ccs	ccs	PROPN
fueconorg-12031	102	31	are	be	AUX
fueconorg-12031	102	32	acquired	acquire	VERB
fueconorg-12031	102	33	for	for	ADP
fueconorg-12031	102	34	investment	investment	NOUN
fueconorg-12031	102	35	purposes	purpose	NOUN
fueconorg-12031	102	36	”	"	PUNCT
fueconorg-12031	102	37	.	.	PUNCT
fueconorg-12031	103	1	2.2	2.2	NUM
fueconorg-12031	103	2	.	.	PUNCT
fueconorg-12031	103	3	disclosure	disclosure	NOUN
fueconorg-12031	103	4	of	of	ADP
fueconorg-12031	103	5	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	103	6	ccs	ccs	PROPN
fueconorg-12031	103	7	and	and	CCONJ
fueconorg-12031	103	8	related	related	ADJ
fueconorg-12031	103	9	transactions	transaction	NOUN
fueconorg-12031	103	10	are	be	AUX
fueconorg-12031	103	11	not	not	PART
fueconorg-12031	103	12	subject	subject	ADJ
fueconorg-12031	103	13	to	to	ADP
fueconorg-12031	103	14	any	any	DET
fueconorg-12031	103	15	specific	specific	ADJ
fueconorg-12031	103	16	disclosure	disclosure	NOUN
fueconorg-12031	103	17	requirements	requirement	NOUN
fueconorg-12031	103	18	.	.	PUNCT
fueconorg-12031	104	1	in	in	ADP
fueconorg-12031	104	2	any	any	DET
fueconorg-12031	104	3	case	case	NOUN
fueconorg-12031	104	4	,	,	PUNCT
fueconorg-12031	104	5	entities	entity	NOUN
fueconorg-12031	104	6	should	should	AUX
fueconorg-12031	104	7	comply	comply	VERB
fueconorg-12031	104	8	with	with	ADP
fueconorg-12031	104	9	all	all	DET
fueconorg-12031	104	10	financial	financial	ADJ
fueconorg-12031	104	11	statement	statement	NOUN
fueconorg-12031	104	12	disclosure	disclosure	NOUN
fueconorg-12031	104	13	requirements	requirement	NOUN
fueconorg-12031	104	14	in	in	ADP
fueconorg-12031	104	15	the	the	DET
fueconorg-12031	104	16	standards	standard	NOUN
fueconorg-12031	104	17	they	they	PRON
fueconorg-12031	104	18	choose	choose	VERB
fueconorg-12031	104	19	to	to	PART
fueconorg-12031	104	20	apply	apply	VERB
fueconorg-12031	104	21	to	to	ADP
fueconorg-12031	104	22	transactions	transaction	NOUN
fueconorg-12031	104	23	involving	involve	VERB
fueconorg-12031	104	24	ccs	ccs	PROPN
fueconorg-12031	104	25	.	.	PUNCT
fueconorg-12031	105	1	the	the	DET
fueconorg-12031	105	2	disclosure	disclosure	NOUN
fueconorg-12031	105	3	requirements	requirement	NOUN
fueconorg-12031	105	4	are	be	AUX
fueconorg-12031	105	5	found	find	VERB
fueconorg-12031	105	6	in	in	ADP
fueconorg-12031	105	7	the	the	DET
fueconorg-12031	105	8	aforementioned	aforementioned	ADJ
fueconorg-12031	105	9	ias	ias	PROPN
fueconorg-12031	105	10	38	38	NUM
fueconorg-12031	105	11	,	,	PUNCT
fueconorg-12031	105	12	ias	ias	PROPN
fueconorg-12031	105	13	2	2	NUM
fueconorg-12031	105	14	,	,	PUNCT
fueconorg-12031	105	15	and	and	CCONJ
fueconorg-12031	105	16	ifrs	ifrs	PROPN
fueconorg-12031	105	17	13	13	NUM
fueconorg-12031	105	18	.	.	PUNCT
fueconorg-12031	106	1	as	as	SCONJ
fueconorg-12031	106	2	ccs	ccs	PROPN
fueconorg-12031	106	3	have	have	VERB
fueconorg-12031	106	4	very	very	ADV
fueconorg-12031	106	5	specific	specific	ADJ
fueconorg-12031	106	6	and	and	CCONJ
fueconorg-12031	106	7	complex	complex	ADJ
fueconorg-12031	106	8	characteristics	characteristic	NOUN
fueconorg-12031	106	9	,	,	PUNCT
fueconorg-12031	106	10	entities	entity	NOUN
fueconorg-12031	106	11	should	should	AUX
fueconorg-12031	106	12	consider	consider	VERB
fueconorg-12031	106	13	whether	whether	SCONJ
fueconorg-12031	106	14	additional	additional	ADJ
fueconorg-12031	106	15	disclosures	disclosure	NOUN
fueconorg-12031	106	16	are	be	AUX
fueconorg-12031	106	17	required	require	VERB
fueconorg-12031	106	18	beyond	beyond	ADP
fueconorg-12031	106	19	those	those	PRON
fueconorg-12031	106	20	covered	cover	VERB
fueconorg-12031	106	21	by	by	ADP
fueconorg-12031	106	22	the	the	DET
fueconorg-12031	106	23	aforementioned	aforementione	VERB
fueconorg-12031	106	24	standards	standard	NOUN
fueconorg-12031	106	25	.	.	PUNCT
fueconorg-12031	107	1	disclosures	disclosure	NOUN
fueconorg-12031	107	2	that	that	PRON
fueconorg-12031	107	3	may	may	AUX
fueconorg-12031	107	4	also	also	ADV
fueconorg-12031	107	5	be	be	AUX
fueconorg-12031	107	6	relevant	relevant	ADJ
fueconorg-12031	107	7	in	in	ADP
fueconorg-12031	107	8	this	this	DET
fueconorg-12031	107	9	case	case	NOUN
fueconorg-12031	107	10	are	be	AUX
fueconorg-12031	107	11	(	(	PUNCT
fueconorg-12031	107	12	cpa	cpa	PROPN
fueconorg-12031	107	13	canada	canada	PROPN
fueconorg-12031	107	14	,	,	PUNCT
fueconorg-12031	107	15	2018	2018	NUM
fueconorg-12031	107	16	,	,	PUNCT
fueconorg-12031	107	17	p.	p.	NOUN
fueconorg-12031	107	18	12	12	NUM
fueconorg-12031	107	19	;	;	PUNCT
fueconorg-12031	108	1	cpa	cpa	PROPN
fueconorg-12031	108	2	canada	canada	PROPN
fueconorg-12031	108	3	,	,	PUNCT
fueconorg-12031	108	4	2019	2019	NUM
fueconorg-12031	108	5	,	,	PUNCT
fueconorg-12031	108	6	p.	p.	NOUN
fueconorg-12031	108	7	11	11	NUM
fueconorg-12031	108	8	):	):	PUNCT
fueconorg-12031	108	9	▪	▪	ADJ
fueconorg-12031	108	10	description	description	NOUN
fueconorg-12031	108	11	of	of	ADP
fueconorg-12031	108	12	cc	cc	PROPN
fueconorg-12031	108	13	,	,	PUNCT
fueconorg-12031	108	14	its	its	PRON
fueconorg-12031	108	15	characteristics	characteristic	NOUN
fueconorg-12031	108	16	and	and	CCONJ
fueconorg-12031	108	17	purpose	purpose	NOUN
fueconorg-12031	108	18	of	of	ADP
fueconorg-12031	108	19	holding	hold	VERB
fueconorg-12031	108	20	(	(	PUNCT
fueconorg-12031	108	21	e.g.	e.g.	ADV
fueconorg-12031	108	22	whether	whether	SCONJ
fueconorg-12031	108	23	the	the	DET
fueconorg-12031	108	24	purpose	purpose	NOUN
fueconorg-12031	108	25	of	of	ADP
fueconorg-12031	108	26	holding	holding	NOUN
fueconorg-12031	108	27	is	be	AUX
fueconorg-12031	108	28	investment	investment	NOUN
fueconorg-12031	108	29	or	or	CCONJ
fueconorg-12031	108	30	purchase	purchase	NOUN
fueconorg-12031	108	31	of	of	ADP
fueconorg-12031	108	32	goods	good	NOUN
fueconorg-12031	108	33	and	and	CCONJ
fueconorg-12031	108	34	services	service	NOUN
fueconorg-12031	108	35	)	)	PUNCT
fueconorg-12031	108	36	;	;	PUNCT
fueconorg-12031	108	37	▪	▪	NOUN
fueconorg-12031	108	38	the	the	DET
fueconorg-12031	108	39	number	number	NOUN
fueconorg-12031	108	40	of	of	ADP
fueconorg-12031	108	41	units	unit	NOUN
fueconorg-12031	108	42	of	of	ADP
fueconorg-12031	108	43	ccs	ccs	PROPN
fueconorg-12031	108	44	that	that	SCONJ
fueconorg-12031	108	45	the	the	DET
fueconorg-12031	108	46	entity	entity	NOUN
fueconorg-12031	108	47	owns	own	VERB
fueconorg-12031	108	48	at	at	ADP
fueconorg-12031	108	49	the	the	DET
fueconorg-12031	108	50	end	end	NOUN
fueconorg-12031	108	51	of	of	ADP
fueconorg-12031	108	52	the	the	DET
fueconorg-12031	108	53	reporting	reporting	NOUN
fueconorg-12031	108	54	year	year	NOUN
fueconorg-12031	108	55	;	;	PUNCT
fueconorg-12031	108	56	▪	▪	X
fueconorg-12031	108	57	the	the	DET
fueconorg-12031	108	58	manner	manner	NOUN
fueconorg-12031	108	59	in	in	ADP
fueconorg-12031	108	60	which	which	PRON
fueconorg-12031	108	61	the	the	DET
fueconorg-12031	108	62	accounting	accounting	NOUN
fueconorg-12031	108	63	policy	policy	NOUN
fueconorg-12031	108	64	for	for	ADP
fueconorg-12031	108	65	ccs	ccs	PROPN
fueconorg-12031	108	66	is	be	AUX
fueconorg-12031	108	67	established	establish	VERB
fueconorg-12031	108	68	;	;	PUNCT
fueconorg-12031	108	69	▪	▪	ADJ
fueconorg-12031	108	70	the	the	DET
fueconorg-12031	108	71	amount	amount	NOUN
fueconorg-12031	108	72	of	of	ADP
fueconorg-12031	108	73	the	the	DET
fueconorg-12031	108	74	fair	fair	ADJ
fueconorg-12031	108	75	value	value	NOUN
fueconorg-12031	108	76	of	of	ADP
fueconorg-12031	108	77	ccs	ccs	PROPN
fueconorg-12031	108	78	together	together	ADV
fueconorg-12031	108	79	with	with	ADP
fueconorg-12031	108	80	the	the	DET
fueconorg-12031	108	81	appropriate	appropriate	ADJ
fueconorg-12031	108	82	disclosures	disclosure	NOUN
fueconorg-12031	108	83	from	from	ADP
fueconorg-12031	108	84	ifrs	ifrs	PROPN
fueconorg-12031	108	85	13	13	NUM
fueconorg-12031	108	86	in	in	ADP
fueconorg-12031	108	87	the	the	DET
fueconorg-12031	108	88	case	case	NOUN
fueconorg-12031	108	89	of	of	ADP
fueconorg-12031	108	90	using	use	VERB
fueconorg-12031	108	91	the	the	DET
fueconorg-12031	108	92	cost	cost	NOUN
fueconorg-12031	108	93	value	value	NOUN
fueconorg-12031	108	94	model	model	NOUN
fueconorg-12031	108	95	;	;	PUNCT
fueconorg-12031	108	96	▪	▪	ADJ
fueconorg-12031	108	97	information	information	NOUN
fueconorg-12031	108	98	about	about	ADP
fueconorg-12031	108	99	the	the	DET
fueconorg-12031	108	100	market	market	NOUN
fueconorg-12031	108	101	risk	risk	NOUN
fueconorg-12031	108	102	associated	associate	VERB
fueconorg-12031	108	103	with	with	ADP
fueconorg-12031	108	104	holding	hold	VERB
fueconorg-12031	108	105	ccs	ccs	PROPN
fueconorg-12031	108	106	(	(	PUNCT
fueconorg-12031	108	107	e.g.	e.g.	ADV
fueconorg-12031	108	108	historical	historical	ADJ
fueconorg-12031	108	109	volatility	volatility	NOUN
fueconorg-12031	108	110	information	information	NOUN
fueconorg-12031	108	111	)	)	PUNCT
fueconorg-12031	108	112	.	.	PUNCT
fueconorg-12031	109	1	yatsyk	yatsyk	NOUN
fueconorg-12031	109	2	(	(	PUNCT
fueconorg-12031	109	3	2018	2018	NUM
fueconorg-12031	109	4	)	)	PUNCT
fueconorg-12031	109	5	highlights	highlight	NOUN
fueconorg-12031	109	6	“	"	PUNCT
fueconorg-12031	109	7	the	the	DET
fueconorg-12031	109	8	following	following	ADJ
fueconorg-12031	109	9	disclosures	disclosure	NOUN
fueconorg-12031	109	10	:	:	PUNCT
fueconorg-12031	109	11	▪	▪	X
fueconorg-12031	109	12	the	the	DET
fueconorg-12031	109	13	balance	balance	NOUN
fueconorg-12031	109	14	sheet	sheet	NOUN
fueconorg-12031	109	15	amount	amount	NOUN
fueconorg-12031	109	16	of	of	ADP
fueconorg-12031	109	17	virtual	virtual	ADJ
fueconorg-12031	109	18	currencies	currency	NOUN
fueconorg-12031	109	19	held	hold	VERB
fueconorg-12031	109	20	by	by	ADP
fueconorg-12031	109	21	the	the	DET
fueconorg-12031	109	22	entity	entity	NOUN
fueconorg-12031	109	23	on	on	ADP
fueconorg-12031	109	24	its	its	PRON
fueconorg-12031	109	25	own	own	ADJ
fueconorg-12031	109	26	behalf	behalf	NOUN
fueconorg-12031	109	27	or	or	CCONJ
fueconorg-12031	109	28	of	of	ADP
fueconorg-12031	109	29	virtual	virtual	ADJ
fueconorg-12031	109	30	currencies	currency	NOUN
fueconorg-12031	109	31	held	hold	VERB
fueconorg-12031	109	32	by	by	ADP
fueconorg-12031	109	33	the	the	DET
fueconorg-12031	109	34	virtual	virtual	ADJ
fueconorg-12031	109	35	currency	currency	NOUN
fueconorg-12031	109	36	dealer	dealer	NOUN
fueconorg-12031	109	37	held	hold	VERB
fueconorg-12031	109	38	on	on	ADP
fueconorg-12031	109	39	behalf	behalf	NOUN
fueconorg-12031	109	40	of	of	ADP
fueconorg-12031	109	41	its	its	PRON
fueconorg-12031	109	42	customers	customer	NOUN
fueconorg-12031	109	43	.	.	PUNCT
fueconorg-12031	110	1	▪	▪	NOUN
fueconorg-12031	110	2	for	for	ADP
fueconorg-12031	110	3	virtual	virtual	ADJ
fueconorg-12031	110	4	currencies	currency	NOUN
fueconorg-12031	110	5	held	hold	VERB
fueconorg-12031	110	6	by	by	ADP
fueconorg-12031	110	7	the	the	DET
fueconorg-12031	110	8	entity	entity	NOUN
fueconorg-12031	110	9	on	on	ADP
fueconorg-12031	110	10	its	its	PRON
fueconorg-12031	110	11	own	own	ADJ
fueconorg-12031	110	12	behalf	behalf	NOUN
fueconorg-12031	110	13	,	,	PUNCT
fueconorg-12031	110	14	showing	show	VERB
fueconorg-12031	110	15	separately	separately	ADV
fueconorg-12031	110	16	those	those	PRON
fueconorg-12031	110	17	with	with	ADP
fueconorg-12031	110	18	an	an	DET
fueconorg-12031	110	19	active	active	ADJ
fueconorg-12031	110	20	market	market	NOUN
fueconorg-12031	110	21	and	and	CCONJ
fueconorg-12031	110	22	those	those	PRON
fueconorg-12031	110	23	without	without	ADP
fueconorg-12031	110	24	an	an	DET
fueconorg-12031	110	25	active	active	ADJ
fueconorg-12031	110	26	market	market	NOUN
fueconorg-12031	110	27	,	,	PUNCT
fueconorg-12031	110	28	the	the	DET
fueconorg-12031	110	29	quantity	quantity	NOUN
fueconorg-12031	110	30	and	and	CCONJ
fueconorg-12031	110	31	amount	amount	NOUN
fueconorg-12031	110	32	of	of	ADP
fueconorg-12031	110	33	each	each	DET
fueconorg-12031	110	34	type	type	NOUN
fueconorg-12031	110	35	of	of	ADP
fueconorg-12031	110	36	virtual	virtual	ADJ
fueconorg-12031	110	37	currency	currency	NOUN
fueconorg-12031	110	38	.	.	PUNCT
fueconorg-12031	111	1	virtual	virtual	ADJ
fueconorg-12031	111	2	currencies	currency	NOUN
fueconorg-12031	111	3	with	with	ADP
fueconorg-12031	111	4	immaterial	immaterial	ADJ
fueconorg-12031	111	5	balance	balance	NOUN
fueconorg-12031	111	6	sheet	sheet	NOUN
fueconorg-12031	111	7	amounts	amount	NOUN
fueconorg-12031	111	8	can	can	AUX
fueconorg-12031	111	9	be	be	AUX
fueconorg-12031	111	10	aggregated	aggregate	VERB
fueconorg-12031	111	11	.	.	PUNCT
fueconorg-12031	112	1	disclosures	disclosure	NOUN
fueconorg-12031	112	2	may	may	AUX
fueconorg-12031	112	3	be	be	AUX
fueconorg-12031	112	4	omitted	omit	VERB
fueconorg-12031	112	5	if	if	SCONJ
fueconorg-12031	112	6	the	the	DET
fueconorg-12031	112	7	balance	balance	NOUN
fueconorg-12031	112	8	sheet	sheet	NOUN
fueconorg-12031	112	9	amount	amount	NOUN
fueconorg-12031	112	10	of	of	ADP
fueconorg-12031	112	11	virtual	virtual	ADJ
fueconorg-12031	112	12	currencies	currency	NOUN
fueconorg-12031	112	13	(	(	PUNCT
fueconorg-12031	112	14	in	in	ADP
fueconorg-12031	112	15	the	the	DET
fueconorg-12031	112	16	case	case	NOUN
fueconorg-12031	112	17	of	of	ADP
fueconorg-12031	112	18	a	a	DET
fueconorg-12031	112	19	virtual	virtual	ADJ
fueconorg-12031	112	20	currency	currency	NOUN
fueconorg-12031	112	21	dealer	dealer	NOUN
fueconorg-12031	112	22	,	,	PUNCT
fueconorg-12031	112	23	the	the	DET
fueconorg-12031	112	24	total	total	NOUN
fueconorg-12031	112	25	of	of	ADP
fueconorg-12031	112	26	virtual	virtual	ADJ
fueconorg-12031	112	27	currencies	currency	NOUN
fueconorg-12031	112	28	held	hold	VERB
fueconorg-12031	112	29	on	on	ADP
fueconorg-12031	112	30	its	its	PRON
fueconorg-12031	112	31	own	own	ADJ
fueconorg-12031	112	32	behalf	behalf	NOUN
fueconorg-12031	112	33	and	and	CCONJ
fueconorg-12031	112	34	virtual	virtual	ADJ
fueconorg-12031	112	35	currencies	currency	NOUN
fueconorg-12031	112	36	held	hold	VERB
fueconorg-12031	112	37	on	on	ADP
fueconorg-12031	112	38	behalf	behalf	NOUN
fueconorg-12031	112	39	of	of	ADP
fueconorg-12031	112	40	its	its	PRON
fueconorg-12031	112	41	customers	customer	NOUN
fueconorg-12031	112	42	)	)	PUNCT
fueconorg-12031	112	43	is	be	AUX
fueconorg-12031	112	44	immaterial	immaterial	ADJ
fueconorg-12031	112	45	compared	compare	VERB
fueconorg-12031	112	46	to	to	ADP
fueconorg-12031	112	47	the	the	DET
fueconorg-12031	112	48	total	total	ADJ
fueconorg-12031	112	49	assets	asset	NOUN
fueconorg-12031	112	50	of	of	ADP
fueconorg-12031	112	51	the	the	DET
fueconorg-12031	112	52	entity	entity	NOUN
fueconorg-12031	112	53	”	"	PUNCT
fueconorg-12031	112	54	(	(	PUNCT
fueconorg-12031	112	55	yatsyk	yatsyk	NOUN
fueconorg-12031	112	56	,	,	PUNCT
fueconorg-12031	112	57	2018	2018	NUM
fueconorg-12031	112	58	,	,	PUNCT
fueconorg-12031	112	59	p.	p.	NOUN
fueconorg-12031	112	60	9	9	NUM
fueconorg-12031	112	61	)	)	PUNCT
fueconorg-12031	112	62	.	.	PUNCT
fueconorg-12031	113	1	there	there	PRON
fueconorg-12031	113	2	is	be	VERB
fueconorg-12031	113	3	at	at	ADV
fueconorg-12031	113	4	least	least	ADJ
fueconorg-12031	113	5	one	one	NUM
fueconorg-12031	113	6	other	other	ADJ
fueconorg-12031	113	7	reason	reason	NOUN
fueconorg-12031	113	8	why	why	SCONJ
fueconorg-12031	113	9	entities	entity	NOUN
fueconorg-12031	113	10	should	should	AUX
fueconorg-12031	113	11	consider	consider	VERB
fueconorg-12031	113	12	additional	additional	ADJ
fueconorg-12031	113	13	disclosures	disclosure	NOUN
fueconorg-12031	113	14	.	.	PUNCT
fueconorg-12031	114	1	bearing	bear	VERB
fueconorg-12031	114	2	in	in	ADP
fueconorg-12031	114	3	mind	mind	NOUN
fueconorg-12031	114	4	the	the	DET
fueconorg-12031	114	5	goal	goal	NOUN
fueconorg-12031	114	6	of	of	ADP
fueconorg-12031	114	7	general	general	ADJ
fueconorg-12031	114	8	purpose	purpose	NOUN
fueconorg-12031	114	9	financial	financial	ADJ
fueconorg-12031	114	10	reporting	reporting	NOUN
fueconorg-12031	114	11	,	,	PUNCT
fueconorg-12031	114	12	which	which	PRON
fueconorg-12031	114	13	forms	form	VERB
fueconorg-12031	114	14	the	the	DET
fueconorg-12031	114	15	basis	basis	NOUN
fueconorg-12031	114	16	of	of	ADP
fueconorg-12031	114	17	the	the	DET
fueconorg-12031	114	18	conceptual	conceptual	ADJ
fueconorg-12031	114	19	framework	framework	NOUN
fueconorg-12031	114	20	for	for	ADP
fueconorg-12031	114	21	financial	financial	ADJ
fueconorg-12031	114	22	reporting	reporting	NOUN
fueconorg-12031	114	23	(	(	PUNCT
fueconorg-12031	114	24	saaa	saaa	NOUN
fueconorg-12031	114	25	,	,	PUNCT
fueconorg-12031	114	26	2019	2019	NUM
fueconorg-12031	114	27	,	,	PUNCT
fueconorg-12031	114	28	p.	p.	NOUN
fueconorg-12031	114	29	4	4	NUM
fueconorg-12031	114	30	)	)	PUNCT
fueconorg-12031	114	31	,	,	PUNCT
fueconorg-12031	114	32	the	the	DET
fueconorg-12031	114	33	focus	focus	NOUN
fueconorg-12031	114	34	is	be	AUX
fueconorg-12031	114	35	on	on	ADP
fueconorg-12031	114	36	providing	provide	VERB
fueconorg-12031	114	37	investors	investor	NOUN
fueconorg-12031	114	38	,	,	PUNCT
fueconorg-12031	114	39	lenders	lender	NOUN
fueconorg-12031	114	40	and	and	CCONJ
fueconorg-12031	114	41	other	other	ADJ
fueconorg-12031	114	42	creditors	creditor	NOUN
fueconorg-12031	114	43	with	with	ADP
fueconorg-12031	114	44	useful	useful	ADJ
fueconorg-12031	114	45	financial	financial	ADJ
fueconorg-12031	114	46	information	information	NOUN
fueconorg-12031	114	47	about	about	ADP
fueconorg-12031	114	48	the	the	DET
fueconorg-12031	114	49	entity	entity	NOUN
fueconorg-12031	114	50	before	before	ADP
fueconorg-12031	114	51	making	make	VERB
fueconorg-12031	114	52	decisions	decision	NOUN
fueconorg-12031	114	53	regarding	regard	VERB
fueconorg-12031	114	54	the	the	DET
fueconorg-12031	114	55	entity	entity	NOUN
fueconorg-12031	114	56	's	's	PART
fueconorg-12031	114	57	financing	financing	NOUN
fueconorg-12031	114	58	.	.	PUNCT
fueconorg-12031	115	1	entities	entity	NOUN
fueconorg-12031	115	2	should	should	AUX
fueconorg-12031	115	3	consider	consider	VERB
fueconorg-12031	115	4	trends	trend	NOUN
fueconorg-12031	115	5	and	and	CCONJ
fueconorg-12031	115	6	perspectives	perspective	NOUN
fueconorg-12031	115	7	in	in	ADP
fueconorg-12031	115	8	recognizing	recognize	VERB
fueconorg-12031	115	9	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	115	10	according	accord	VERB
fueconorg-12031	115	11	to	to	ADP
fueconorg-12031	115	12	international	international	ADJ
fueconorg-12031	115	13	accounting	accounting	NOUN
fueconorg-12031	115	14	regulation	regulation	NOUN
fueconorg-12031	115	15	241	241	NUM
fueconorg-12031	115	16	materiality	materiality	NOUN
fueconorg-12031	115	17	or	or	CCONJ
fueconorg-12031	115	18	importance	importance	NOUN
fueconorg-12031	115	19	of	of	ADP
fueconorg-12031	115	20	the	the	DET
fueconorg-12031	115	21	information	information	NOUN
fueconorg-12031	115	22	resulting	result	VERB
fueconorg-12031	115	23	from	from	ADP
fueconorg-12031	115	24	the	the	DET
fueconorg-12031	115	25	ccs	ccs	PROPN
fueconorg-12031	115	26	disclosure	disclosure	NOUN
fueconorg-12031	115	27	when	when	SCONJ
fueconorg-12031	115	28	determining	determine	VERB
fueconorg-12031	115	29	the	the	DET
fueconorg-12031	115	30	scope	scope	NOUN
fueconorg-12031	115	31	and	and	CCONJ
fueconorg-12031	115	32	type	type	NOUN
fueconorg-12031	115	33	of	of	ADP
fueconorg-12031	115	34	disclosure	disclosure	NOUN
fueconorg-12031	115	35	.	.	PUNCT
fueconorg-12031	116	1	prior	prior	ADV
fueconorg-12031	116	2	to	to	ADP
fueconorg-12031	116	3	preparing	prepare	VERB
fueconorg-12031	116	4	notes	note	NOUN
fueconorg-12031	116	5	to	to	ADP
fueconorg-12031	116	6	the	the	DET
fueconorg-12031	116	7	financial	financial	ADJ
fueconorg-12031	116	8	statements	statement	NOUN
fueconorg-12031	116	9	,	,	PUNCT
fueconorg-12031	116	10	the	the	DET
fueconorg-12031	116	11	entity	entity	NOUN
fueconorg-12031	116	12	's	's	PART
fueconorg-12031	116	13	management	management	NOUN
fueconorg-12031	116	14	should	should	AUX
fueconorg-12031	116	15	consider	consider	VERB
fueconorg-12031	116	16	these	these	DET
fueconorg-12031	116	17	principles	principle	NOUN
fueconorg-12031	116	18	and	and	CCONJ
fueconorg-12031	116	19	user	user	NOUN
fueconorg-12031	116	20	requirements	requirement	NOUN
fueconorg-12031	116	21	(	(	PUNCT
fueconorg-12031	116	22	milutinović	milutinović	NOUN
fueconorg-12031	116	23	et	et	PROPN
fueconorg-12031	116	24	al	al	PROPN
fueconorg-12031	116	25	.	.	PROPN
fueconorg-12031	116	26	,	,	PUNCT
fueconorg-12031	116	27	2020	2020	NUM
fueconorg-12031	116	28	,	,	PUNCT
fueconorg-12031	116	29	p.	p.	NOUN
fueconorg-12031	116	30	7	7	NUM
fueconorg-12031	116	31	)	)	PUNCT
fueconorg-12031	116	32	.	.	PUNCT
fueconorg-12031	117	1	3	3	X
fueconorg-12031	117	2	.	.	X
fueconorg-12031	117	3	conclusion	conclusion	NOUN
fueconorg-12031	117	4	numerous	numerous	ADJ
fueconorg-12031	117	5	factors	factor	NOUN
fueconorg-12031	117	6	have	have	AUX
fueconorg-12031	117	7	prevented	prevent	VERB
fueconorg-12031	117	8	the	the	DET
fueconorg-12031	117	9	institutionalization	institutionalization	NOUN
fueconorg-12031	117	10	of	of	ADP
fueconorg-12031	117	11	ccs	ccs	PROPN
fueconorg-12031	117	12	.	.	PUNCT
fueconorg-12031	118	1	they	they	PRON
fueconorg-12031	118	2	include	include	VERB
fueconorg-12031	118	3	unregulated	unregulated	ADJ
fueconorg-12031	118	4	financial	financial	ADJ
fueconorg-12031	118	5	reporting	reporting	NOUN
fueconorg-12031	118	6	of	of	ADP
fueconorg-12031	118	7	ccs	ccs	PROPN
fueconorg-12031	118	8	,	,	PUNCT
fueconorg-12031	118	9	the	the	DET
fueconorg-12031	118	10	unresolved	unresolved	ADJ
fueconorg-12031	118	11	tax	tax	NOUN
fueconorg-12031	118	12	treatment	treatment	NOUN
fueconorg-12031	118	13	of	of	ADP
fueconorg-12031	118	14	transactions	transaction	NOUN
fueconorg-12031	118	15	with	with	ADP
fueconorg-12031	118	16	ccs	ccs	PROPN
fueconorg-12031	118	17	,	,	PUNCT
fueconorg-12031	118	18	the	the	DET
fueconorg-12031	118	19	lack	lack	NOUN
fueconorg-12031	118	20	of	of	ADP
fueconorg-12031	118	21	legal	legal	ADJ
fueconorg-12031	118	22	-	-	PUNCT
fueconorg-12031	118	23	regulatory	regulatory	ADJ
fueconorg-12031	118	24	frameworks	framework	NOUN
fueconorg-12031	118	25	in	in	ADP
fueconorg-12031	118	26	many	many	ADJ
fueconorg-12031	118	27	countries	country	NOUN
fueconorg-12031	118	28	,	,	PUNCT
fueconorg-12031	118	29	as	as	ADV
fueconorg-12031	118	30	well	well	ADV
fueconorg-12031	118	31	as	as	ADP
fueconorg-12031	118	32	issues	issue	NOUN
fueconorg-12031	118	33	of	of	ADP
fueconorg-12031	118	34	origin	origin	NOUN
fueconorg-12031	118	35	,	,	PUNCT
fueconorg-12031	118	36	security	security	NOUN
fueconorg-12031	118	37	,	,	PUNCT
fueconorg-12031	118	38	and	and	CCONJ
fueconorg-12031	118	39	(	(	PUNCT
fueconorg-12031	118	40	il)legal	il)legal	PROPN
fueconorg-12031	118	41	flows	flow	NOUN
fueconorg-12031	118	42	of	of	ADP
fueconorg-12031	118	43	ccs	ccs	PROPN
fueconorg-12031	118	44	.	.	PUNCT
fueconorg-12031	119	1	although	although	SCONJ
fueconorg-12031	119	2	international	international	ADJ
fueconorg-12031	119	3	professional	professional	ADJ
fueconorg-12031	119	4	bodies	body	NOUN
fueconorg-12031	119	5	have	have	AUX
fueconorg-12031	119	6	not	not	PART
fueconorg-12031	119	7	yet	yet	ADV
fueconorg-12031	119	8	adopted	adopt	VERB
fueconorg-12031	119	9	global	global	ADJ
fueconorg-12031	119	10	guidelines	guideline	NOUN
fueconorg-12031	119	11	,	,	PUNCT
fueconorg-12031	119	12	instructions	instruction	NOUN
fueconorg-12031	119	13	,	,	PUNCT
fueconorg-12031	119	14	or	or	CCONJ
fueconorg-12031	119	15	directives	directive	NOUN
fueconorg-12031	119	16	on	on	ADP
fueconorg-12031	119	17	transactions	transaction	NOUN
fueconorg-12031	119	18	with	with	ADP
fueconorg-12031	119	19	ccs	ccs	PROPN
fueconorg-12031	119	20	,	,	PUNCT
fueconorg-12031	119	21	the	the	DET
fueconorg-12031	119	22	existing	exist	VERB
fueconorg-12031	119	23	ifrs	ifrs	NOUN
fueconorg-12031	119	24	framework	framework	NOUN
fueconorg-12031	119	25	,	,	PUNCT
fueconorg-12031	119	26	i.e.	i.e.	X
fueconorg-12031	119	27	international	international	ADJ
fueconorg-12031	119	28	accounting	accounting	NOUN
fueconorg-12031	119	29	regulation	regulation	NOUN
fueconorg-12031	119	30	,	,	PUNCT
fueconorg-12031	119	31	can	can	AUX
fueconorg-12031	119	32	be	be	AUX
fueconorg-12031	119	33	applied	apply	VERB
fueconorg-12031	119	34	.	.	PUNCT
fueconorg-12031	120	1	there	there	PRON
fueconorg-12031	120	2	is	be	VERB
fueconorg-12031	120	3	no	no	DET
fueconorg-12031	120	4	agreement	agreement	NOUN
fueconorg-12031	120	5	about	about	ADP
fueconorg-12031	120	6	a	a	DET
fueconorg-12031	120	7	specific	specific	ADJ
fueconorg-12031	120	8	accounting	accounting	NOUN
fueconorg-12031	120	9	model	model	NOUN
fueconorg-12031	120	10	for	for	ADP
fueconorg-12031	120	11	ccs	ccs	PROPN
fueconorg-12031	120	12	.	.	PROPN
fueconorg-12031	120	13	ifrs	ifrs	PROPN
fueconorg-12031	120	14	permit	permit	VERB
fueconorg-12031	120	15	certain	certain	ADJ
fueconorg-12031	120	16	ccs	ccs	PROPN
fueconorg-12031	120	17	to	to	PART
fueconorg-12031	120	18	be	be	AUX
fueconorg-12031	120	19	recognized	recognize	VERB
fueconorg-12031	120	20	as	as	ADP
fueconorg-12031	120	21	intangible	intangible	ADJ
fueconorg-12031	120	22	assets	asset	NOUN
fueconorg-12031	120	23	or	or	CCONJ
fueconorg-12031	120	24	inventories	inventory	NOUN
fueconorg-12031	120	25	,	,	PUNCT
fueconorg-12031	120	26	depending	depend	VERB
fueconorg-12031	120	27	on	on	ADP
fueconorg-12031	120	28	the	the	DET
fueconorg-12031	120	29	characteristics	characteristic	NOUN
fueconorg-12031	120	30	and	and	CCONJ
fueconorg-12031	120	31	purposes	purpose	NOUN
fueconorg-12031	120	32	of	of	ADP
fueconorg-12031	120	33	their	their	PRON
fueconorg-12031	120	34	holding	holding	NOUN
fueconorg-12031	120	35	.	.	PUNCT
fueconorg-12031	121	1	in	in	ADP
fueconorg-12031	121	2	spite	spite	NOUN
fueconorg-12031	121	3	of	of	ADP
fueconorg-12031	121	4	this	this	PRON
fueconorg-12031	121	5	,	,	PUNCT
fueconorg-12031	121	6	ccs	ccs	PROPN
fueconorg-12031	121	7	partially	partially	ADV
fueconorg-12031	121	8	or	or	CCONJ
fueconorg-12031	121	9	completely	completely	ADV
fueconorg-12031	121	10	fail	fail	VERB
fueconorg-12031	121	11	to	to	PART
fueconorg-12031	121	12	meet	meet	VERB
fueconorg-12031	121	13	the	the	DET
fueconorg-12031	121	14	provisions	provision	NOUN
fueconorg-12031	121	15	of	of	ADP
fueconorg-12031	121	16	financial	financial	ADJ
fueconorg-12031	121	17	reporting	reporting	NOUN
fueconorg-12031	121	18	standards	standard	NOUN
fueconorg-12031	121	19	applicable	applicable	ADJ
fueconorg-12031	121	20	to	to	ADP
fueconorg-12031	121	21	cash	cash	NOUN
fueconorg-12031	121	22	and	and	CCONJ
fueconorg-12031	121	23	cash	cash	NOUN
fueconorg-12031	121	24	equivalents	equivalent	NOUN
fueconorg-12031	121	25	,	,	PUNCT
fueconorg-12031	121	26	financial	financial	ADJ
fueconorg-12031	121	27	instruments	instrument	NOUN
fueconorg-12031	121	28	,	,	PUNCT
fueconorg-12031	121	29	and	and	CCONJ
fueconorg-12031	121	30	investment	investment	NOUN
fueconorg-12031	121	31	property	property	NOUN
fueconorg-12031	121	32	.	.	PUNCT
fueconorg-12031	122	1	ccs	ccs	PROPN
fueconorg-12031	122	2	are	be	AUX
fueconorg-12031	122	3	most	most	ADV
fueconorg-12031	122	4	similar	similar	ADJ
fueconorg-12031	122	5	to	to	ADP
fueconorg-12031	122	6	intangible	intangible	ADJ
fueconorg-12031	122	7	assets	asset	NOUN
fueconorg-12031	122	8	and	and	CCONJ
fueconorg-12031	122	9	in	in	ADP
fueconorg-12031	122	10	certain	certain	ADJ
fueconorg-12031	122	11	cases	case	NOUN
fueconorg-12031	122	12	inventories	inventory	NOUN
fueconorg-12031	122	13	,	,	PUNCT
fueconorg-12031	122	14	so	so	SCONJ
fueconorg-12031	122	15	the	the	DET
fueconorg-12031	122	16	majority	majority	NOUN
fueconorg-12031	122	17	of	of	ADP
fueconorg-12031	122	18	entities	entity	NOUN
fueconorg-12031	122	19	in	in	ADP
fueconorg-12031	122	20	the	the	DET
fueconorg-12031	122	21	world	world	NOUN
fueconorg-12031	122	22	,	,	PUNCT
fueconorg-12031	122	23	which	which	PRON
fueconorg-12031	122	24	started	start	VERB
fueconorg-12031	122	25	recording	record	VERB
fueconorg-12031	122	26	transactions	transaction	NOUN
fueconorg-12031	122	27	from	from	ADP
fueconorg-12031	122	28	the	the	DET
fueconorg-12031	122	29	crypto	crypto	NOUN
fueconorg-12031	122	30	market	market	NOUN
fueconorg-12031	122	31	,	,	PUNCT
fueconorg-12031	122	32	applied	apply	VERB
fueconorg-12031	122	33	the	the	DET
fueconorg-12031	122	34	current	current	ADJ
fueconorg-12031	122	35	financial	financial	ADJ
fueconorg-12031	122	36	reporting	reporting	NOUN
fueconorg-12031	122	37	standards	standard	NOUN
fueconorg-12031	122	38	pertaining	pertain	VERB
fueconorg-12031	122	39	to	to	ADP
fueconorg-12031	122	40	intangible	intangible	ADJ
fueconorg-12031	122	41	assets	asset	NOUN
fueconorg-12031	122	42	and	and	CCONJ
fueconorg-12031	122	43	inventories	inventory	NOUN
fueconorg-12031	122	44	as	as	ADP
fueconorg-12031	122	45	a	a	DET
fueconorg-12031	122	46	temporary	temporary	ADJ
fueconorg-12031	122	47	solution	solution	NOUN
fueconorg-12031	122	48	.	.	PUNCT
fueconorg-12031	123	1	ccs	ccs	PROPN
fueconorg-12031	123	2	that	that	PRON
fueconorg-12031	123	3	have	have	VERB
fueconorg-12031	123	4	an	an	DET
fueconorg-12031	123	5	ascertainable	ascertainable	ADJ
fueconorg-12031	123	6	market	market	NOUN
fueconorg-12031	123	7	price	price	NOUN
fueconorg-12031	123	8	can	can	AUX
fueconorg-12031	123	9	be	be	AUX
fueconorg-12031	123	10	measured	measure	VERB
fueconorg-12031	123	11	either	either	CCONJ
fueconorg-12031	123	12	at	at	ADP
fueconorg-12031	123	13	cost	cost	NOUN
fueconorg-12031	123	14	or	or	CCONJ
fueconorg-12031	123	15	at	at	ADP
fueconorg-12031	123	16	fair	fair	ADJ
fueconorg-12031	123	17	value	value	NOUN
fueconorg-12031	123	18	.	.	PUNCT
fueconorg-12031	124	1	as	as	SCONJ
fueconorg-12031	124	2	the	the	DET
fueconorg-12031	124	3	more	more	ADV
fueconorg-12031	124	4	common	common	ADJ
fueconorg-12031	124	5	ccs	ccs	NOUN
fueconorg-12031	124	6	generally	generally	ADV
fueconorg-12031	124	7	all	all	PRON
fueconorg-12031	124	8	have	have	VERB
fueconorg-12031	124	9	an	an	DET
fueconorg-12031	124	10	active	active	ADJ
fueconorg-12031	124	11	market	market	NOUN
fueconorg-12031	124	12	,	,	PUNCT
fueconorg-12031	124	13	it	it	PRON
fueconorg-12031	124	14	is	be	AUX
fueconorg-12031	124	15	important	important	ADJ
fueconorg-12031	124	16	to	to	PART
fueconorg-12031	124	17	emphasize	emphasize	VERB
fueconorg-12031	124	18	that	that	SCONJ
fueconorg-12031	124	19	this	this	DET
fueconorg-12031	124	20	option	option	NOUN
fueconorg-12031	124	21	or	or	CCONJ
fueconorg-12031	124	22	recognition	recognition	NOUN
fueconorg-12031	124	23	decision	decision	NOUN
fueconorg-12031	124	24	may	may	AUX
fueconorg-12031	124	25	have	have	VERB
fueconorg-12031	124	26	a	a	DET
fueconorg-12031	124	27	significant	significant	ADJ
fueconorg-12031	124	28	impact	impact	NOUN
fueconorg-12031	124	29	on	on	ADP
fueconorg-12031	124	30	a	a	DET
fueconorg-12031	124	31	financial	financial	ADJ
fueconorg-12031	124	32	result	result	NOUN
fueconorg-12031	124	33	of	of	ADP
fueconorg-12031	124	34	the	the	DET
fueconorg-12031	124	35	entity	entity	NOUN
fueconorg-12031	124	36	.	.	PUNCT
fueconorg-12031	125	1	however	however	ADV
fueconorg-12031	125	2	,	,	PUNCT
fueconorg-12031	125	3	it	it	PRON
fueconorg-12031	125	4	should	should	AUX
fueconorg-12031	125	5	be	be	AUX
fueconorg-12031	125	6	noted	note	VERB
fueconorg-12031	125	7	that	that	SCONJ
fueconorg-12031	125	8	accounting	accounting	NOUN
fueconorg-12031	125	9	standards	standard	NOUN
fueconorg-12031	125	10	board	board	NOUN
fueconorg-12031	125	11	of	of	ADP
fueconorg-12031	125	12	japan	japan	PROPN
fueconorg-12031	125	13	in	in	ADP
fueconorg-12031	125	14	its	its	PRON
fueconorg-12031	125	15	issue	issue	NOUN
fueconorg-12031	125	16	accounting	account	VERB
fueconorg-12031	125	17	for	for	ADP
fueconorg-12031	125	18	virtual	virtual	ADJ
fueconorg-12031	125	19	currencies	currency	NOUN
fueconorg-12031	125	20	(	(	PUNCT
fueconorg-12031	125	21	from	from	ADP
fueconorg-12031	125	22	2018	2018	NUM
fueconorg-12031	125	23	)	)	PUNCT
fueconorg-12031	125	24	proposed	propose	VERB
fueconorg-12031	125	25	to	to	PART
fueconorg-12031	125	26	classify	classify	VERB
fueconorg-12031	125	27	ccs	ccs	PROPN
fueconorg-12031	125	28	as	as	ADP
fueconorg-12031	125	29	a	a	DET
fueconorg-12031	125	30	new	new	ADJ
fueconorg-12031	125	31	independent	independent	ADJ
fueconorg-12031	125	32	category	category	NOUN
fueconorg-12031	125	33	of	of	ADP
fueconorg-12031	125	34	assets	asset	NOUN
fueconorg-12031	125	35	,	,	PUNCT
fueconorg-12031	125	36	giving	give	VERB
fueconorg-12031	125	37	the	the	DET
fueconorg-12031	125	38	following	follow	VERB
fueconorg-12031	125	39	argument	argument	NOUN
fueconorg-12031	125	40	:	:	PUNCT
fueconorg-12031	125	41	virtual	virtual	ADJ
fueconorg-12031	125	42	currencies	currency	NOUN
fueconorg-12031	125	43	did	do	AUX
fueconorg-12031	125	44	not	not	PART
fueconorg-12031	125	45	fit	fit	VERB
fueconorg-12031	125	46	into	into	ADP
fueconorg-12031	125	47	any	any	PRON
fueconorg-12031	125	48	of	of	ADP
fueconorg-12031	125	49	the	the	DET
fueconorg-12031	125	50	existing	exist	VERB
fueconorg-12031	125	51	categories	category	NOUN
fueconorg-12031	125	52	.	.	PUNCT
fueconorg-12031	126	1	it	it	PRON
fueconorg-12031	126	2	is	be	AUX
fueconorg-12031	126	3	a	a	DET
fueconorg-12031	126	4	new	new	ADJ
fueconorg-12031	126	5	independent	independent	ADJ
fueconorg-12031	126	6	category	category	NOUN
fueconorg-12031	126	7	of	of	ADP
fueconorg-12031	126	8	assets	asset	NOUN
fueconorg-12031	126	9	.	.	PUNCT
fueconorg-12031	127	1	a	a	DET
fueconorg-12031	127	2	temporary	temporary	ADJ
fueconorg-12031	127	3	solution	solution	NOUN
fueconorg-12031	127	4	would	would	AUX
fueconorg-12031	127	5	certainly	certainly	ADV
fueconorg-12031	127	6	be	be	AUX
fueconorg-12031	127	7	better	well	ADJ
fueconorg-12031	127	8	than	than	ADP
fueconorg-12031	127	9	no	no	DET
fueconorg-12031	127	10	accounting	accounting	NOUN
fueconorg-12031	127	11	records	record	NOUN
fueconorg-12031	127	12	and	and	CCONJ
fueconorg-12031	127	13	financial	financial	ADJ
fueconorg-12031	127	14	reporting	reporting	NOUN
fueconorg-12031	127	15	on	on	ADP
fueconorg-12031	127	16	ccs	ccs	PROPN
fueconorg-12031	127	17	until	until	SCONJ
fueconorg-12031	127	18	professional	professional	ADJ
fueconorg-12031	127	19	bodies	body	NOUN
fueconorg-12031	127	20	adopt	adopt	VERB
fueconorg-12031	127	21	a	a	DET
fueconorg-12031	127	22	specific	specific	ADJ
fueconorg-12031	127	23	set	set	NOUN
fueconorg-12031	127	24	of	of	ADP
fueconorg-12031	127	25	entirely	entirely	ADV
fueconorg-12031	127	26	new	new	ADJ
fueconorg-12031	127	27	standards	standard	NOUN
fueconorg-12031	127	28	for	for	ADP
fueconorg-12031	127	29	transactions	transaction	NOUN
fueconorg-12031	127	30	with	with	ADP
fueconorg-12031	127	31	ccs	ccs	PROPN
fueconorg-12031	127	32	.	.	PROPN
fueconorg-12031	128	1	entities	entity	NOUN
fueconorg-12031	128	2	face	face	VERB
fueconorg-12031	128	3	the	the	DET
fueconorg-12031	128	4	following	follow	VERB
fueconorg-12031	128	5	challenges	challenge	NOUN
fueconorg-12031	128	6	when	when	SCONJ
fueconorg-12031	128	7	recording	recording	NOUN
fueconorg-12031	128	8	transactions	transaction	NOUN
fueconorg-12031	128	9	with	with	ADP
fueconorg-12031	128	10	ccs	ccs	PROPN
fueconorg-12031	128	11	:	:	PUNCT
fueconorg-12031	128	12	the	the	DET
fueconorg-12031	128	13	issue	issue	NOUN
fueconorg-12031	128	14	of	of	ADP
fueconorg-12031	128	15	accounting	accounting	NOUN
fueconorg-12031	128	16	estimates	estimate	NOUN
fueconorg-12031	128	17	,	,	PUNCT
fueconorg-12031	128	18	the	the	DET
fueconorg-12031	128	19	issue	issue	NOUN
fueconorg-12031	128	20	of	of	ADP
fueconorg-12031	128	21	measuring	measure	VERB
fueconorg-12031	128	22	ccs	ccs	PROPN
fueconorg-12031	128	23	(	(	PUNCT
fueconorg-12031	128	24	fair	fair	ADJ
fueconorg-12031	128	25	value	value	NOUN
fueconorg-12031	128	26	or	or	CCONJ
fueconorg-12031	128	27	cost	cost	NOUN
fueconorg-12031	128	28	value	value	NOUN
fueconorg-12031	128	29	)	)	PUNCT
fueconorg-12031	128	30	,	,	PUNCT
fueconorg-12031	128	31	unregulated	unregulate	VERB
fueconorg-12031	128	32	legal	legal	ADJ
fueconorg-12031	128	33	nature	nature	NOUN
fueconorg-12031	128	34	of	of	ADP
fueconorg-12031	128	35	ccs	ccs	PROPN
fueconorg-12031	128	36	,	,	PUNCT
fueconorg-12031	128	37	decentralized	decentralize	VERB
fueconorg-12031	128	38	nature	nature	NOUN
fueconorg-12031	128	39	of	of	ADP
fueconorg-12031	128	40	ccs	ccs	PROPN
fueconorg-12031	128	41	(	(	PUNCT
fueconorg-12031	128	42	without	without	ADP
fueconorg-12031	128	43	central	central	ADJ
fueconorg-12031	128	44	bank	bank	NOUN
fueconorg-12031	128	45	management	management	NOUN
fueconorg-12031	128	46	)	)	PUNCT
fueconorg-12031	128	47	and	and	CCONJ
fueconorg-12031	128	48	a	a	DET
fueconorg-12031	128	49	lack	lack	NOUN
fueconorg-12031	128	50	of	of	ADP
fueconorg-12031	128	51	specific	specific	ADJ
fueconorg-12031	128	52	accounting	accounting	NOUN
fueconorg-12031	128	53	and	and	CCONJ
fueconorg-12031	128	54	tax	tax	NOUN
fueconorg-12031	128	55	regulations	regulation	NOUN
fueconorg-12031	128	56	.	.	PUNCT
fueconorg-12031	129	1	in	in	ADP
fueconorg-12031	129	2	view	view	NOUN
fueconorg-12031	129	3	of	of	ADP
fueconorg-12031	129	4	the	the	DET
fueconorg-12031	129	5	fact	fact	NOUN
fueconorg-12031	129	6	that	that	SCONJ
fueconorg-12031	129	7	this	this	PRON
fueconorg-12031	129	8	is	be	AUX
fueconorg-12031	129	9	a	a	DET
fueconorg-12031	129	10	growing	grow	VERB
fueconorg-12031	129	11	area	area	NOUN
fueconorg-12031	129	12	of	of	ADP
fueconorg-12031	129	13	accounting	accounting	NOUN
fueconorg-12031	129	14	that	that	PRON
fueconorg-12031	129	15	has	have	VERB
fueconorg-12031	129	16	yet	yet	ADV
fueconorg-12031	129	17	to	to	PART
fueconorg-12031	129	18	be	be	AUX
fueconorg-12031	129	19	fully	fully	ADV
fueconorg-12031	129	20	developed	develop	VERB
fueconorg-12031	129	21	,	,	PUNCT
fueconorg-12031	129	22	entities	entity	NOUN
fueconorg-12031	129	23	should	should	AUX
fueconorg-12031	129	24	pay	pay	VERB
fueconorg-12031	129	25	close	close	ADJ
fueconorg-12031	129	26	attention	attention	NOUN
fueconorg-12031	129	27	to	to	ADP
fueconorg-12031	129	28	developments	development	NOUN
fueconorg-12031	129	29	in	in	ADP
fueconorg-12031	129	30	this	this	DET
fueconorg-12031	129	31	field	field	NOUN
fueconorg-12031	129	32	in	in	ADP
fueconorg-12031	129	33	order	order	NOUN
fueconorg-12031	129	34	to	to	PART
fueconorg-12031	129	35	ensure	ensure	VERB
fueconorg-12031	129	36	that	that	SCONJ
fueconorg-12031	129	37	their	their	PRON
fueconorg-12031	129	38	records	record	NOUN
fueconorg-12031	129	39	and	and	CCONJ
fueconorg-12031	129	40	reporting	reporting	NOUN
fueconorg-12031	129	41	of	of	ADP
fueconorg-12031	129	42	ccs	ccs	PROPN
fueconorg-12031	129	43	are	be	AUX
fueconorg-12031	129	44	aligned	align	VERB
fueconorg-12031	129	45	with	with	ADP
fueconorg-12031	129	46	the	the	DET
fueconorg-12031	129	47	expectations	expectation	NOUN
fueconorg-12031	129	48	of	of	ADP
fueconorg-12031	129	49	investors	investor	NOUN
fueconorg-12031	129	50	,	,	PUNCT
fueconorg-12031	129	51	markets	market	NOUN
fueconorg-12031	129	52	,	,	PUNCT
fueconorg-12031	129	53	regulatory	regulatory	ADJ
fueconorg-12031	129	54	bodies	body	NOUN
fueconorg-12031	129	55	and	and	CCONJ
fueconorg-12031	129	56	the	the	DET
fueconorg-12031	129	57	general	general	ADJ
fueconorg-12031	129	58	public	public	NOUN
fueconorg-12031	129	59	.	.	PUNCT
fueconorg-12031	130	1	this	this	DET
fueconorg-12031	130	2	paper	paper	NOUN
fueconorg-12031	130	3	proposes	propose	VERB
fueconorg-12031	130	4	accounting	accounting	NOUN
fueconorg-12031	130	5	treatment	treatment	NOUN
fueconorg-12031	130	6	of	of	ADP
fueconorg-12031	130	7	ccs	ccs	PROPN
fueconorg-12031	130	8	for	for	ADP
fueconorg-12031	130	9	entities	entity	NOUN
fueconorg-12031	130	10	performing	perform	VERB
fueconorg-12031	130	11	or	or	CCONJ
fueconorg-12031	130	12	planning	planning	NOUN
fueconorg-12031	130	13	to	to	PART
fueconorg-12031	130	14	perform	perform	VERB
fueconorg-12031	130	15	transactions	transaction	NOUN
fueconorg-12031	130	16	on	on	ADP
fueconorg-12031	130	17	the	the	DET
fueconorg-12031	130	18	crypto	crypto	NOUN
fueconorg-12031	130	19	market	market	NOUN
fueconorg-12031	130	20	.	.	PUNCT
fueconorg-12031	131	1	references	reference	NOUN
fueconorg-12031	131	2	accounting	accounting	NOUN
fueconorg-12031	131	3	standards	standards	PROPN
fueconorg-12031	131	4	board	board	NOUN
fueconorg-12031	131	5	of	of	ADP
fueconorg-12031	131	6	japan	japan	PROPN
fueconorg-12031	131	7	(	(	PUNCT
fueconorg-12031	131	8	2018	2018	NUM
fueconorg-12031	131	9	)	)	PUNCT
fueconorg-12031	131	10	.	.	PUNCT
fueconorg-12031	132	1	accounting	account	VERB
fueconorg-12031	132	2	for	for	ADP
fueconorg-12031	132	3	virtual	virtual	ADJ
fueconorg-12031	132	4	currencies	currency	NOUN
fueconorg-12031	132	5	.	.	PUNCT
fueconorg-12031	133	1	retrieved	retrieve	VERB
fueconorg-12031	133	2	from	from	ADP
fueconorg-12031	133	3	:	:	PUNCT
fueconorg-12031	133	4	https://www.asb.or.jp/en/wp-content/uploads/20180315-01_e.pdf	https://www.asb.or.jp/en/wp-content/uploads/20180315-01_e.pdf	NOUN
fueconorg-12031	133	5	accessed	access	VERB
fueconorg-12031	133	6	on	on	ADP
fueconorg-12031	133	7	2	2	NUM
fueconorg-12031	133	8	april	april	PROPN
fueconorg-12031	133	9	2023	2023	NUM
fueconorg-12031	133	10	.	.	PUNCT
fueconorg-12031	134	1	berchowitz	berchowitz	NOUN
fueconorg-12031	134	2	,	,	PUNCT
fueconorg-12031	134	3	g.	g.	PROPN
fueconorg-12031	134	4	(	(	PUNCT
fueconorg-12031	134	5	2017	2017	NUM
fueconorg-12031	134	6	)	)	PUNCT
fueconorg-12031	134	7	.	.	PUNCT
fueconorg-12031	135	1	accounting	account	VERB
fueconorg-12031	135	2	for	for	ADP
fueconorg-12031	135	3	cryptocurrency	cryptocurrency	NOUN
fueconorg-12031	135	4	.	.	PUNCT
fueconorg-12031	136	1	retrieved	retrieve	VERB
fueconorg-12031	136	2	from	from	ADP
fueconorg-12031	136	3	:	:	PUNCT
fueconorg-12031	136	4	http://pwc.blogs.com/ifrs/2017/11/accountingfor-cryptocurrency.html	http://pwc.blogs.com/ifrs/2017/11/accountingfor-cryptocurrency.html	INTJ
fueconorg-12031	136	5	accessed	access	VERB
fueconorg-12031	136	6	on	on	ADP
fueconorg-12031	136	7	11	11	NUM
fueconorg-12031	136	8	march	march	NOUN
fueconorg-12031	136	9	2023	2023	NUM
fueconorg-12031	136	10	.	.	PUNCT
fueconorg-12031	137	1	https://www.asb.or.jp/en/wp-content/uploads/20180315-01_e.pdf	https://www.asb.or.jp/en/wp-content/uploads/20180315-01_e.pdf	PROPN
fueconorg-12031	137	2	http://pwc.blogs.com/ifrs/2017/11/accounting-for-cryptocurrency.html	http://pwc.blogs.com/ifrs/2017/11/accounting-for-cryptocurrency.html	PROPN
fueconorg-12031	137	3	http://pwc.blogs.com/ifrs/2017/11/accounting-for-cryptocurrency.html	http://pwc.blogs.com/ifrs/2017/11/accounting-for-cryptocurrency.html	PROPN
fueconorg-12031	137	4	242	242	NUM
fueconorg-12031	137	5	s.	s.	PROPN
fueconorg-12031	137	6	milutinović	milutinović	PROPN
fueconorg-12031	137	7	,	,	PUNCT
fueconorg-12031	137	8	d.	d.	PROPN
fueconorg-12031	137	9	dimitrijević	dimitrijević	AUX
fueconorg-12031	137	10	chartered	charter	VERB
fueconorg-12031	137	11	professional	professional	ADJ
fueconorg-12031	137	12	accountants	accountant	NOUN
fueconorg-12031	137	13	of	of	ADP
fueconorg-12031	137	14	canada	canada	PROPN
fueconorg-12031	137	15	–	–	PUNCT
fueconorg-12031	137	16	cpa	cpa	PROPN
fueconorg-12031	137	17	canada	canada	PROPN
fueconorg-12031	137	18	(	(	PUNCT
fueconorg-12031	137	19	2018	2018	NUM
fueconorg-12031	137	20	)	)	PUNCT
fueconorg-12031	137	21	.	.	PUNCT
fueconorg-12031	138	1	an	an	DET
fueconorg-12031	138	2	introduction	introduction	NOUN
fueconorg-12031	138	3	to	to	ADP
fueconorg-12031	138	4	accounting	account	VERB
fueconorg-12031	138	5	for	for	ADP
fueconorg-12031	138	6	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	138	7	.	.	PUNCT
fueconorg-12031	139	1	toronto	toronto	PROPN
fueconorg-12031	139	2	:	:	PUNCT
fueconorg-12031	139	3	cpa	cpa	PROPN
fueconorg-12031	139	4	publication	publication	NOUN
fueconorg-12031	139	5	.	.	PUNCT
fueconorg-12031	140	1	chartered	charter	VERB
fueconorg-12031	140	2	professional	professional	ADJ
fueconorg-12031	140	3	accountants	accountant	NOUN
fueconorg-12031	140	4	of	of	ADP
fueconorg-12031	140	5	canada	canada	PROPN
fueconorg-12031	140	6	–	–	PUNCT
fueconorg-12031	140	7	cpa	cpa	PROPN
fueconorg-12031	140	8	canada	canada	PROPN
fueconorg-12031	140	9	(	(	PUNCT
fueconorg-12031	140	10	2019	2019	NUM
fueconorg-12031	140	11	)	)	PUNCT
fueconorg-12031	140	12	.	.	PUNCT
fueconorg-12031	141	1	an	an	DET
fueconorg-12031	141	2	introduction	introduction	NOUN
fueconorg-12031	141	3	to	to	ADP
fueconorg-12031	141	4	accounting	account	VERB
fueconorg-12031	141	5	for	for	ADP
fueconorg-12031	141	6	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	141	7	under	under	ADP
fueconorg-12031	141	8	accounting	accounting	NOUN
fueconorg-12031	141	9	standards	standard	NOUN
fueconorg-12031	141	10	for	for	ADP
fueconorg-12031	141	11	private	private	ADJ
fueconorg-12031	141	12	enterprises	enterprise	NOUN
fueconorg-12031	141	13	.	.	PUNCT
fueconorg-12031	142	1	toronto	toronto	PROPN
fueconorg-12031	142	2	:	:	PUNCT
fueconorg-12031	142	3	cpa	cpa	PROPN
fueconorg-12031	142	4	publication	publication	NOUN
fueconorg-12031	142	5	.	.	PUNCT
fueconorg-12031	143	1	lapitkaia	lapitkaia	PROPN
fueconorg-12031	143	2	,	,	PUNCT
fueconorg-12031	143	3	l.	l.	PROPN
fueconorg-12031	143	4	&	&	CCONJ
fueconorg-12031	143	5	leahovcenco	leahovcenco	PROPN
fueconorg-12031	143	6	,	,	PUNCT
fueconorg-12031	143	7	a.	a.	NOUN
fueconorg-12031	143	8	(	(	PUNCT
fueconorg-12031	143	9	2020	2020	NUM
fueconorg-12031	143	10	)	)	PUNCT
fueconorg-12031	143	11	.	.	PUNCT
fueconorg-12031	144	1	applying	apply	VERB
fueconorg-12031	144	2	ifrs	ifrs	NOUN
fueconorg-12031	144	3	for	for	ADP
fueconorg-12031	144	4	accounting	accounting	NOUN
fueconorg-12031	144	5	of	of	ADP
fueconorg-12031	144	6	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	144	7	.	.	PUNCT
fueconorg-12031	145	1	eastern	eastern	ADJ
fueconorg-12031	145	2	european	european	PROPN
fueconorg-12031	145	3	journal	journal	PROPN
fueconorg-12031	145	4	of	of	ADP
fueconorg-12031	145	5	regional	regional	ADJ
fueconorg-12031	145	6	studies	study	NOUN
fueconorg-12031	145	7	,	,	PUNCT
fueconorg-12031	145	8	6(2	6(2	NUM
fueconorg-12031	145	9	)	)	PUNCT
fueconorg-12031	145	10	,	,	PUNCT
fueconorg-12031	145	11	108	108	NUM
fueconorg-12031	145	12	-	-	SYM
fueconorg-12031	145	13	116	116	NUM
fueconorg-12031	145	14	.	.	PUNCT
fueconorg-12031	146	1	leopold	leopold	PROPN
fueconorg-12031	146	2	,	,	PUNCT
fueconorg-12031	146	3	r.	r.	PROPN
fueconorg-12031	146	4	&	&	CCONJ
fueconorg-12031	146	5	vollmann	vollmann	PROPN
fueconorg-12031	146	6	,	,	PUNCT
fueconorg-12031	146	7	p.	p.	NOUN
fueconorg-12031	146	8	(	(	PUNCT
fueconorg-12031	146	9	2019	2019	NUM
fueconorg-12031	146	10	)	)	PUNCT
fueconorg-12031	146	11	.	.	PUNCT
fueconorg-12031	147	1	cryptographic	cryptographic	ADJ
fueconorg-12031	147	2	assets	asset	NOUN
fueconorg-12031	147	3	and	and	CCONJ
fueconorg-12031	147	4	related	related	ADJ
fueconorg-12031	147	5	transactions	transaction	NOUN
fueconorg-12031	147	6	:	:	PUNCT
fueconorg-12031	147	7	accounting	account	VERB
fueconorg-12031	147	8	considerations	consideration	NOUN
fueconorg-12031	147	9	under	under	ADP
fueconorg-12031	147	10	ifrs	ifrs	PROPN
fueconorg-12031	147	11	.	.	PUNCT
fueconorg-12031	147	12	pwc	pwc	PROPN
fueconorg-12031	147	13	,	,	PUNCT
fueconorg-12031	147	14	uk	uk	PROPN
fueconorg-12031	147	15	:	:	PUNCT
fueconorg-12031	147	16	london	london	PROPN
fueconorg-12031	147	17	.	.	PUNCT
fueconorg-12031	147	18	retrieved	retrieve	VERB
fueconorg-12031	147	19	from	from	ADP
fueconorg-12031	147	20	:	:	PUNCT
fueconorg-12031	147	21	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	NOUN
fueconorg-12031	147	22	accessed	access	VERB
fueconorg-12031	147	23	on	on	ADP
fueconorg-12031	147	24	22	22	NUM
fueconorg-12031	147	25	june	june	PROPN
fueconorg-12031	147	26	2023	2023	NUM
fueconorg-12031	147	27	.	.	PUNCT
fueconorg-12031	148	1	milutinović	milutinović	PROPN
fueconorg-12031	148	2	,	,	PUNCT
fueconorg-12031	148	3	s.	s.	PROPN
fueconorg-12031	148	4	,	,	PUNCT
fueconorg-12031	148	5	vuković	vuković	PROPN
fueconorg-12031	148	6	,	,	PUNCT
fueconorg-12031	148	7	b.	b.	PROPN
fueconorg-12031	148	8	,	,	PUNCT
fueconorg-12031	148	9	vojinović	vojinović	PROPN
fueconorg-12031	148	10	,	,	PUNCT
fueconorg-12031	148	11	ž	ž	PROPN
fueconorg-12031	148	12	.	.	PROPN
fueconorg-12031	148	13	,	,	PUNCT
fueconorg-12031	148	14	&	&	CCONJ
fueconorg-12031	148	15	leković	leković	PROPN
fueconorg-12031	148	16	,	,	PUNCT
fueconorg-12031	148	17	b.	b.	PROPN
fueconorg-12031	148	18	(	(	PUNCT
fueconorg-12031	148	19	2020	2020	NUM
fueconorg-12031	148	20	)	)	PUNCT
fueconorg-12031	148	21	.	.	PUNCT
fueconorg-12031	149	1	računovodstveni	računovodstveni	PROPN
fueconorg-12031	149	2	aspekti	aspekti	PROPN
fueconorg-12031	149	3	kriptovaluta	kriptovaluta	PROPN
fueconorg-12031	150	1	[	[	X
fueconorg-12031	150	2	the	the	DET
fueconorg-12031	150	3	accounting	accounting	NOUN
fueconorg-12031	150	4	aspects	aspect	NOUN
fueconorg-12031	150	5	of	of	ADP
fueconorg-12031	150	6	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	150	7	]	]	PUNCT
fueconorg-12031	150	8	.	.	PUNCT
fueconorg-12031	151	1	ix	ix	PROPN
fueconorg-12031	151	2	naučna	naučna	PROPN
fueconorg-12031	151	3	konferencija	konferencija	PROPN
fueconorg-12031	151	4	sa	sa	PROPN
fueconorg-12031	151	5	međunarodnim	međunarodnim	PROPN
fueconorg-12031	151	6	učešćem	učešćem	PROPN
fueconorg-12031	151	7	–	–	PUNCT
fueconorg-12031	151	8	jahorinski	jahorinski	PROPN
fueconorg-12031	151	9	poslovni	poslovni	PROPN
fueconorg-12031	151	10	forum	forum	PROPN
fueconorg-12031	151	11	(	(	PUNCT
fueconorg-12031	151	12	ix	ix	ADP
fueconorg-12031	151	13	scientific	scientific	ADJ
fueconorg-12031	151	14	conference	conference	NOUN
fueconorg-12031	151	15	with	with	ADP
fueconorg-12031	151	16	international	international	ADJ
fueconorg-12031	151	17	participation	participation	NOUN
fueconorg-12031	151	18	–	–	PUNCT
fueconorg-12031	151	19	jahorina	jahorina	PROPN
fueconorg-12031	151	20	business	business	PROPN
fueconorg-12031	151	21	forum	forum	PROPN
fueconorg-12031	151	22	)	)	PUNCT
fueconorg-12031	151	23	,	,	PUNCT
fueconorg-12031	151	24	jahorina	jahorina	PROPN
fueconorg-12031	151	25	,	,	PUNCT
fueconorg-12031	151	26	23rd-25th	23rd-25th	PROPN
fueconorg-12031	151	27	march	march	NOUN
fueconorg-12031	151	28	,	,	PUNCT
fueconorg-12031	151	29	2020	2020	NUM
fueconorg-12031	151	30	,	,	PUNCT
fueconorg-12031	151	31	243	243	NUM
fueconorg-12031	151	32	-	-	SYM
fueconorg-12031	151	33	252	252	NUM
fueconorg-12031	151	34	.	.	PUNCT
fueconorg-12031	152	1	retrieved	retrieve	VERB
fueconorg-12031	152	2	from	from	ADP
fueconorg-12031	152	3	:	:	PUNCT
fueconorg-12031	152	4	http://jbf.ekofis.ues.rs.ba/images/2020/	http://jbf.ekofis.ues.rs.ba/images/2020/	PROPN
fueconorg-12031	152	5	zbornik%20radova%20jpf%202020.pdf	zbornik%20radova%20jpf%202020.pdf	PROPN
fueconorg-12031	152	6	accessed	access	VERB
fueconorg-12031	152	7	on	on	ADP
fueconorg-12031	152	8	19	19	NUM
fueconorg-12031	152	9	may	may	PROPN
fueconorg-12031	152	10	2023	2023	NUM
fueconorg-12031	152	11	.	.	PUNCT
fueconorg-12031	153	1	ніфталієв	ніфталієв	PROPN
fueconorg-12031	153	2	,	,	PUNCT
fueconorg-12031	153	3	с	с	PROPN
fueconorg-12031	153	4	.	.	PUNCT
fueconorg-12031	154	1	г	г	PROPN
fueconorg-12031	154	2	.	.	PROPN
fueconorg-12031	155	1	(	(	PUNCT
fueconorg-12031	155	2	2023	2023	NUM
fueconorg-12031	155	3	)	)	PUNCT
fueconorg-12031	155	4	.	.	PUNCT
fueconorg-12031	156	1	проблеми	проблеми	PROPN
fueconorg-12031	156	2	,	,	PUNCT
fueconorg-12031	156	3	що	що	PROPN
fueconorg-12031	156	4	виникають	виникають	NOUN
fueconorg-12031	156	5	в	в	PROPN
fueconorg-12031	156	6	обліку	обліку	VERB
fueconorg-12031	156	7	криптовалют	криптовалют	PROPN
fueconorg-12031	157	1	[	[	X
fueconorg-12031	157	2	problems	problem	NOUN
fueconorg-12031	157	3	arising	arise	VERB
fueconorg-12031	157	4	in	in	ADP
fueconorg-12031	157	5	the	the	DET
fueconorg-12031	157	6	accounting	accounting	NOUN
fueconorg-12031	157	7	of	of	ADP
fueconorg-12031	157	8	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	157	9	]	]	PUNCT
fueconorg-12031	157	10	.	.	PUNCT
fueconorg-12031	158	1	financial	financial	ADJ
fueconorg-12031	158	2	and	and	CCONJ
fueconorg-12031	158	3	credit	credit	NOUN
fueconorg-12031	158	4	activity	activity	NOUN
fueconorg-12031	158	5	problems	problem	NOUN
fueconorg-12031	158	6	of	of	ADP
fueconorg-12031	158	7	theory	theory	NOUN
fueconorg-12031	158	8	and	and	CCONJ
fueconorg-12031	158	9	practice	practice	NOUN
fueconorg-12031	158	10	,	,	PUNCT
fueconorg-12031	158	11	3(50	3(50	NUM
fueconorg-12031	158	12	)	)	PUNCT
fueconorg-12031	158	13	,	,	PUNCT
fueconorg-12031	158	14	76	76	NUM
fueconorg-12031	158	15	-	-	SYM
fueconorg-12031	158	16	86	86	NUM
fueconorg-12031	158	17	.	.	PUNCT
fueconorg-12031	159	1	https://doi.org/10.55643/fcaptp.3.50.2023.4046	https://doi.org/10.55643/fcaptp.3.50.2023.4046	PROPN
fueconorg-12031	159	2	procházka	procházka	PROPN
fueconorg-12031	159	3	,	,	PUNCT
fueconorg-12031	159	4	d.	d.	PROPN
fueconorg-12031	159	5	(	(	PUNCT
fueconorg-12031	159	6	2018	2018	NUM
fueconorg-12031	159	7	)	)	PUNCT
fueconorg-12031	159	8	.	.	PUNCT
fueconorg-12031	160	1	accounting	account	VERB
fueconorg-12031	160	2	for	for	ADP
fueconorg-12031	160	3	bitcoin	bitcoin	ADJ
fueconorg-12031	160	4	and	and	CCONJ
fueconorg-12031	160	5	other	other	ADJ
fueconorg-12031	160	6	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	160	7	under	under	ADP
fueconorg-12031	160	8	ifrs	ifrs	PROPN
fueconorg-12031	160	9	:	:	PUNCT
fueconorg-12031	160	10	a	a	DET
fueconorg-12031	160	11	comparison	comparison	NOUN
fueconorg-12031	160	12	and	and	CCONJ
fueconorg-12031	160	13	assessment	assessment	NOUN
fueconorg-12031	160	14	of	of	ADP
fueconorg-12031	160	15	competing	compete	VERB
fueconorg-12031	160	16	models	model	NOUN
fueconorg-12031	160	17	.	.	PUNCT
fueconorg-12031	161	1	the	the	DET
fueconorg-12031	161	2	international	international	ADJ
fueconorg-12031	161	3	journal	journal	NOUN
fueconorg-12031	161	4	of	of	ADP
fueconorg-12031	161	5	digital	digital	ADJ
fueconorg-12031	161	6	accounting	accounting	NOUN
fueconorg-12031	161	7	research	research	NOUN
fueconorg-12031	161	8	,	,	PUNCT
fueconorg-12031	161	9	18	18	NUM
fueconorg-12031	161	10	(	(	PUNCT
fueconorg-12031	161	11	2018	2018	NUM
fueconorg-12031	161	12	)	)	PUNCT
fueconorg-12031	161	13	,	,	PUNCT
fueconorg-12031	161	14	161	161	NUM
fueconorg-12031	161	15	-	-	SYM
fueconorg-12031	161	16	188	188	NUM
fueconorg-12031	161	17	.	.	PUNCT
fueconorg-12031	162	1	https://doi.org/10.4192/1577-8517-v18_7	https://doi.org/10.4192/1577-8517-v18_7	PROPN
fueconorg-12031	162	2	savez	savez	PROPN
fueconorg-12031	162	3	računovođa	računovođa	PROPN
fueconorg-12031	163	1	i	i	PRON
fueconorg-12031	163	2	revizora	revizora	PROPN
fueconorg-12031	163	3	srbije	srbije	PROPN
fueconorg-12031	163	4	–	–	PUNCT
fueconorg-12031	163	5	serbian	serbian	ADJ
fueconorg-12031	163	6	association	association	NOUN
fueconorg-12031	163	7	of	of	ADP
fueconorg-12031	163	8	accountants	accountant	NOUN
fueconorg-12031	163	9	and	and	CCONJ
fueconorg-12031	163	10	auditors	auditor	NOUN
fueconorg-12031	163	11	(	(	PUNCT
fueconorg-12031	163	12	2019	2019	NUM
fueconorg-12031	163	13	)	)	PUNCT
fueconorg-12031	163	14	.	.	PUNCT
fueconorg-12031	164	1	primena	primena	PROPN
fueconorg-12031	164	2	međunarodnih	međunarodnih	PROPN
fueconorg-12031	164	3	standarda	standarda	PROPN
fueconorg-12031	164	4	finansijskog	finansijskog	VERB
fueconorg-12031	164	5	izveštavanja	izveštavanja	NOUN
fueconorg-12031	165	1	[	[	X
fueconorg-12031	165	2	application	application	NOUN
fueconorg-12031	165	3	of	of	ADP
fueconorg-12031	165	4	international	international	ADJ
fueconorg-12031	165	5	financial	financial	ADJ
fueconorg-12031	165	6	reporting	reporting	NOUN
fueconorg-12031	165	7	standards	standard	NOUN
fueconorg-12031	165	8	]	]	PUNCT
fueconorg-12031	165	9	.	.	PUNCT
fueconorg-12031	166	1	beograd	beograd	PROPN
fueconorg-12031	166	2	:	:	PUNCT
fueconorg-12031	166	3	računovodstvo	računovodstvo	PROPN
fueconorg-12031	166	4	d.o.o	d.o.o	PROPN
fueconorg-12031	166	5	.	.	PUNCT
fueconorg-12031	166	6	shehada	shehada	PROPN
fueconorg-12031	166	7	,	,	PUNCT
fueconorg-12031	166	8	f.	f.	PROPN
fueconorg-12031	166	9	m.	m.	PROPN
fueconorg-12031	166	10	&	&	CCONJ
fueconorg-12031	166	11	shehada	shehada	PROPN
fueconorg-12031	166	12	,	,	PUNCT
fueconorg-12031	166	13	m.	m.	NOUN
fueconorg-12031	166	14	m.	m.	NOUN
fueconorg-12031	166	15	(	(	PUNCT
fueconorg-12031	166	16	2020	2020	NUM
fueconorg-12031	166	17	)	)	PUNCT
fueconorg-12031	166	18	.	.	PUNCT
fueconorg-12031	167	1	the	the	DET
fueconorg-12031	167	2	challenges	challenge	NOUN
fueconorg-12031	167	3	facing	face	VERB
fueconorg-12031	167	4	ifrs	ifrs	NOUN
fueconorg-12031	167	5	for	for	ADP
fueconorg-12031	167	6	accounting	accounting	NOUN
fueconorg-12031	167	7	of	of	ADP
fueconorg-12031	167	8	cryptocurrencies	cryptocurrencie	NOUN
fueconorg-12031	167	9	.	.	PUNCT
fueconorg-12031	168	1	the	the	DET
fueconorg-12031	168	2	1st	1st	ADJ
fueconorg-12031	168	3	international	international	ADJ
fueconorg-12031	168	4	conference	conference	NOUN
fueconorg-12031	168	5	on	on	ADP
fueconorg-12031	168	6	information	information	NOUN
fueconorg-12031	168	7	technology	technology	NOUN
fueconorg-12031	168	8	and	and	CCONJ
fueconorg-12031	168	9	business	business	NOUN
fueconorg-12031	168	10	icitb2020	icitb2020	PROPN
fueconorg-12031	168	11	.	.	PUNCT
fueconorg-12031	169	1	retrieved	retrieve	VERB
fueconorg-12031	169	2	from	from	ADP
fueconorg-12031	169	3	:	:	PUNCT
fueconorg-12031	169	4	https://ssrn.com/abstract=3664571	https://ssrn.com/abstract=3664571	PROPN
fueconorg-12031	169	5	accessed	access	VERB
fueconorg-12031	169	6	on	on	ADP
fueconorg-12031	169	7	21	21	NUM
fueconorg-12031	169	8	june	june	PROPN
fueconorg-12031	169	9	2023	2023	NUM
fueconorg-12031	169	10	.	.	PUNCT
fueconorg-12031	170	1	yatsyk	yatsyk	NOUN
fueconorg-12031	170	2	,	,	PUNCT
fueconorg-12031	170	3	t.	t.	PROPN
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fueconorg-12031	173	22	.	.	PUNCT
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fueconorg-12031	184	1	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	PROPN
fueconorg-12031	184	2	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-16/cryptographic-assets-related-transactions-accounting-considerations-ifrs-pwc-in-depth.pdf	PUNCT
fueconorg-12031	184	3	http://jbf.ekofis.ues.rs.ba/images/2020/%0bzbornik%20radova%20jpf%202020.pdf	http://jbf.ekofis.ues.rs.ba/images/2020/%0bzbornik%20radova%20jpf%202020.pdf	PROPN
fueconorg-12031	184	4	http://jbf.ekofis.ues.rs.ba/images/2020/%0bzbornik%20radova%20jpf%202020.pdf	http://jbf.ekofis.ues.rs.ba/images/2020/%0bzbornik%20radova%20jpf%202020.pdf	PROPN
fueconorg-12031	184	5	https://doi.org/10.55643/fcaptp.3.50.2023.4046	https://doi.org/10.55643/fcaptp.3.50.2023.4046	PUNCT
fueconorg-12031	184	6	https://doi.org/10.4192/1577-8517-v18_7	https://doi.org/10.4192/1577-8517-v18_7	PROPN
fueconorg-12031	184	7	https://ssrn.com/abstract=3664571	https://ssrn.com/abstract=3664571	PROPN