id	sid	tid	token	lemma	pos
fueconorg-1306	1	1	facta	facta	PROPN
fueconorg-1306	1	2	universitatis	universitatis	PROPN
fueconorg-1306	1	3	series	series	NOUN
fueconorg-1306	1	4	:	:	PUNCT
fueconorg-1306	1	5	economics	economic	NOUN
fueconorg-1306	1	6	and	and	CCONJ
fueconorg-1306	1	7	organization	organization	NOUN
fueconorg-1306	1	8	vol	vol	NOUN
fueconorg-1306	1	9	.	.	PROPN
fueconorg-1306	2	1	12	12	NUM
fueconorg-1306	2	2	,	,	PUNCT
fueconorg-1306	2	3	no	no	DET
fueconorg-1306	2	4	4	4	NUM
fueconorg-1306	2	5	,	,	PUNCT
fueconorg-1306	2	6	2015	2015	NUM
fueconorg-1306	2	7	,	,	PUNCT
fueconorg-1306	2	8	pp	pp	ADJ
fueconorg-1306	2	9	.	.	PUNCT
fueconorg-1306	3	1	279	279	NUM
fueconorg-1306	3	2	295	295	NUM
fueconorg-1306	3	3	application	application	NOUN
fueconorg-1306	3	4	of	of	ADP
fueconorg-1306	3	5	xbrl	xbrl	PROPN
fueconorg-1306	3	6	-	-	PUNCT
fueconorg-1306	3	7	a	a	NOUN
fueconorg-1306	3	8	in	in	ADP
fueconorg-1306	3	9	the	the	DET
fueconorg-1306	3	10	function	function	NOUN
fueconorg-1306	3	11	of	of	ADP
fueconorg-1306	3	12	improvement	improvement	NOUN
fueconorg-1306	3	13	of	of	ADP
fueconorg-1306	3	14	quality	quality	NOUN
fueconorg-1306	3	15	of	of	ADP
fueconorg-1306	3	16	financial	financial	ADJ
fueconorg-1306	3	17	reporting	reporting	NOUN
fueconorg-1306	3	18	in	in	ADP
fueconorg-1306	3	19	montenegro	montenegro	PROPN
fueconorg-1306	3	20			PROPN
fueconorg-1306	3	21	udc	udc	NOUN
fueconorg-1306	3	22	657.375(497.1	657.375(497.1	NUM
fueconorg-1306	3	23	)	)	PUNCT
fueconorg-1306	3	24	vladan	vladan	NOUN
fueconorg-1306	3	25	martić	martić	PROPN
fueconorg-1306	3	26	university	university	PROPN
fueconorg-1306	3	27	mediterranean	mediterranean	PROPN
fueconorg-1306	3	28	,	,	PUNCT
fueconorg-1306	3	29	podgorica	podgorica	PROPN
fueconorg-1306	3	30	,	,	PUNCT
fueconorg-1306	3	31	montenegro	montenegro	PROPN
fueconorg-1306	3	32	abstract	abstract	NOUN
fueconorg-1306	3	33	.	.	PUNCT
fueconorg-1306	4	1	after	after	ADP
fueconorg-1306	4	2	more	more	ADJ
fueconorg-1306	4	3	than	than	ADP
fueconorg-1306	4	4	a	a	DET
fueconorg-1306	4	5	century	century	NOUN
fueconorg-1306	4	6	-	-	PUNCT
fueconorg-1306	4	7	long	long	ADJ
fueconorg-1306	4	8	and	and	CCONJ
fueconorg-1306	4	9	successful	successful	ADJ
fueconorg-1306	4	10	history	history	NOUN
fueconorg-1306	4	11	of	of	ADP
fueconorg-1306	4	12	providing	provide	VERB
fueconorg-1306	4	13	accounting	accounting	NOUN
fueconorg-1306	4	14	and	and	CCONJ
fueconorg-1306	4	15	audit	audit	NOUN
fueconorg-1306	4	16	services	service	NOUN
fueconorg-1306	4	17	,	,	PUNCT
fueconorg-1306	4	18	the	the	DET
fueconorg-1306	4	19	accounting	accounting	NOUN
fueconorg-1306	4	20	profession	profession	NOUN
fueconorg-1306	4	21	is	be	AUX
fueconorg-1306	4	22	faced	face	VERB
fueconorg-1306	4	23	with	with	ADP
fueconorg-1306	4	24	numerous	numerous	ADJ
fueconorg-1306	4	25	challenges	challenge	NOUN
fueconorg-1306	4	26	and	and	CCONJ
fueconorg-1306	4	27	opportunities	opportunity	NOUN
fueconorg-1306	4	28	of	of	ADP
fueconorg-1306	4	29	the	the	DET
fueconorg-1306	4	30	21st	21st	ADJ
fueconorg-1306	4	31	century	century	NOUN
fueconorg-1306	4	32	.	.	PUNCT
fueconorg-1306	5	1	in	in	ADP
fueconorg-1306	5	2	parallel	parallel	NOUN
fueconorg-1306	5	3	with	with	ADP
fueconorg-1306	5	4	the	the	DET
fueconorg-1306	5	5	development	development	NOUN
fueconorg-1306	5	6	of	of	ADP
fueconorg-1306	5	7	new	new	ADJ
fueconorg-1306	5	8	technologies	technology	NOUN
fueconorg-1306	5	9	,	,	PUNCT
fueconorg-1306	5	10	organizational	organizational	ADJ
fueconorg-1306	5	11	solutions	solution	NOUN
fueconorg-1306	5	12	and	and	CCONJ
fueconorg-1306	5	13	establishment	establishment	NOUN
fueconorg-1306	5	14	of	of	ADP
fueconorg-1306	5	15	financial	financial	ADJ
fueconorg-1306	5	16	reporting	reporting	NOUN
fueconorg-1306	5	17	standards	standard	NOUN
fueconorg-1306	5	18	,	,	PUNCT
fueconorg-1306	5	19	a	a	DET
fueconorg-1306	5	20	strong	strong	ADJ
fueconorg-1306	5	21	expansion	expansion	NOUN
fueconorg-1306	5	22	of	of	ADP
fueconorg-1306	5	23	software	software	NOUN
fueconorg-1306	5	24	tools	tool	NOUN
fueconorg-1306	5	25	for	for	ADP
fueconorg-1306	5	26	the	the	DET
fueconorg-1306	5	27	exchange	exchange	NOUN
fueconorg-1306	5	28	of	of	ADP
fueconorg-1306	5	29	business	business	NOUN
fueconorg-1306	5	30	information	information	NOUN
fueconorg-1306	5	31	has	have	AUX
fueconorg-1306	5	32	been	be	AUX
fueconorg-1306	5	33	evident	evident	ADJ
fueconorg-1306	5	34	in	in	ADP
fueconorg-1306	5	35	the	the	DET
fueconorg-1306	5	36	last	last	ADJ
fueconorg-1306	5	37	decade	decade	NOUN
fueconorg-1306	5	38	.	.	PUNCT
fueconorg-1306	6	1	at	at	ADP
fueconorg-1306	6	2	the	the	DET
fueconorg-1306	6	3	end	end	NOUN
fueconorg-1306	6	4	of	of	ADP
fueconorg-1306	6	5	the	the	DET
fueconorg-1306	6	6	nineties	ninety	NOUN
fueconorg-1306	6	7	of	of	ADP
fueconorg-1306	6	8	the	the	DET
fueconorg-1306	6	9	last	last	ADJ
fueconorg-1306	6	10	century	century	NOUN
fueconorg-1306	6	11	the	the	DET
fueconorg-1306	6	12	extensible	extensible	ADJ
fueconorg-1306	6	13	business	business	NOUN
fueconorg-1306	6	14	reporting	reporting	NOUN
fueconorg-1306	6	15	language	language	NOUN
fueconorg-1306	6	16	–	–	PUNCT
fueconorg-1306	6	17	xbrl	xbrl	PROPN
fueconorg-1306	6	18	appeared	appear	VERB
fueconorg-1306	6	19	,	,	PUNCT
fueconorg-1306	6	20	which	which	PRON
fueconorg-1306	6	21	has	have	AUX
fueconorg-1306	6	22	been	be	AUX
fueconorg-1306	6	23	one	one	NUM
fueconorg-1306	6	24	of	of	ADP
fueconorg-1306	6	25	the	the	DET
fueconorg-1306	6	26	most	most	ADV
fueconorg-1306	6	27	important	important	ADJ
fueconorg-1306	6	28	technological	technological	ADJ
fueconorg-1306	6	29	innovations	innovation	NOUN
fueconorg-1306	6	30	in	in	ADP
fueconorg-1306	6	31	financial	financial	ADJ
fueconorg-1306	6	32	reporting	reporting	NOUN
fueconorg-1306	6	33	,	,	PUNCT
fueconorg-1306	6	34	collection	collection	NOUN
fueconorg-1306	6	35	and	and	CCONJ
fueconorg-1306	6	36	exchange	exchange	NOUN
fueconorg-1306	6	37	of	of	ADP
fueconorg-1306	6	38	data	datum	NOUN
fueconorg-1306	6	39	since	since	SCONJ
fueconorg-1306	6	40	the	the	DET
fueconorg-1306	6	41	invention	invention	NOUN
fueconorg-1306	6	42	of	of	ADP
fueconorg-1306	6	43	electronic	electronic	ADJ
fueconorg-1306	6	44	spreadsheets	spreadsheet	NOUN
fueconorg-1306	6	45	.	.	PUNCT
fueconorg-1306	7	1	in	in	ADP
fueconorg-1306	7	2	this	this	DET
fueconorg-1306	7	3	sense	sense	NOUN
fueconorg-1306	7	4	,	,	PUNCT
fueconorg-1306	7	5	the	the	DET
fueconorg-1306	7	6	goal	goal	NOUN
fueconorg-1306	7	7	of	of	ADP
fueconorg-1306	7	8	this	this	DET
fueconorg-1306	7	9	paper	paper	NOUN
fueconorg-1306	7	10	is	be	AUX
fueconorg-1306	7	11	to	to	PART
fueconorg-1306	7	12	evaluate	evaluate	VERB
fueconorg-1306	7	13	xbrl	xbrl	NOUN
fueconorg-1306	7	14	aimed	aim	VERB
fueconorg-1306	7	15	at	at	ADP
fueconorg-1306	7	16	improving	improve	VERB
fueconorg-1306	7	17	the	the	DET
fueconorg-1306	7	18	quality	quality	NOUN
fueconorg-1306	7	19	of	of	ADP
fueconorg-1306	7	20	financial	financial	ADJ
fueconorg-1306	7	21	reporting	reporting	NOUN
fueconorg-1306	7	22	,	,	PUNCT
fueconorg-1306	7	23	highlighting	highlight	VERB
fueconorg-1306	7	24	both	both	CCONJ
fueconorg-1306	7	25	positive	positive	ADJ
fueconorg-1306	7	26	and	and	CCONJ
fueconorg-1306	7	27	negative	negative	ADJ
fueconorg-1306	7	28	aspects	aspect	NOUN
fueconorg-1306	7	29	of	of	ADP
fueconorg-1306	7	30	this	this	DET
fueconorg-1306	7	31	standard	standard	NOUN
fueconorg-1306	7	32	for	for	ADP
fueconorg-1306	7	33	the	the	DET
fueconorg-1306	7	34	exchange	exchange	NOUN
fueconorg-1306	7	35	of	of	ADP
fueconorg-1306	7	36	business	business	NOUN
fueconorg-1306	7	37	information	information	NOUN
fueconorg-1306	7	38	.	.	PUNCT
fueconorg-1306	8	1	however	however	ADV
fueconorg-1306	8	2	,	,	PUNCT
fueconorg-1306	8	3	although	although	SCONJ
fueconorg-1306	8	4	the	the	DET
fueconorg-1306	8	5	xbrl	xbrl	PROPN
fueconorg-1306	8	6	standard	standard	PROPN
fueconorg-1306	8	7	is	be	AUX
fueconorg-1306	8	8	globally	globally	ADV
fueconorg-1306	8	9	accepted	accept	VERB
fueconorg-1306	8	10	,	,	PUNCT
fueconorg-1306	8	11	and	and	CCONJ
fueconorg-1306	8	12	it	it	PRON
fueconorg-1306	8	13	has	have	AUX
fueconorg-1306	8	14	proved	prove	VERB
fueconorg-1306	8	15	to	to	PART
fueconorg-1306	8	16	be	be	AUX
fueconorg-1306	8	17	a	a	DET
fueconorg-1306	8	18	kind	kind	NOUN
fueconorg-1306	8	19	of	of	ADP
fueconorg-1306	8	20	evergreen	evergreen	NOUN
fueconorg-1306	8	21	–	–	PUNCT
fueconorg-1306	8	22	which	which	PRON
fueconorg-1306	8	23	,	,	PUNCT
fueconorg-1306	8	24	according	accord	VERB
fueconorg-1306	8	25	to	to	ADP
fueconorg-1306	8	26	many	many	ADJ
fueconorg-1306	8	27	,	,	PUNCT
fueconorg-1306	8	28	promises	promise	VERB
fueconorg-1306	8	29	a	a	DET
fueconorg-1306	8	30	revolution	revolution	NOUN
fueconorg-1306	8	31	in	in	ADP
fueconorg-1306	8	32	financial	financial	ADJ
fueconorg-1306	8	33	reporting	reporting	NOUN
fueconorg-1306	8	34	and	and	CCONJ
fueconorg-1306	8	35	exchange	exchange	NOUN
fueconorg-1306	8	36	of	of	ADP
fueconorg-1306	8	37	business	business	NOUN
fueconorg-1306	8	38	information	information	NOUN
fueconorg-1306	8	39	the	the	DET
fueconorg-1306	8	40	fact	fact	NOUN
fueconorg-1306	8	41	is	be	AUX
fueconorg-1306	8	42	that	that	SCONJ
fueconorg-1306	8	43	the	the	DET
fueconorg-1306	8	44	implementation	implementation	NOUN
fueconorg-1306	8	45	of	of	ADP
fueconorg-1306	8	46	this	this	DET
fueconorg-1306	8	47	standard	standard	NOUN
fueconorg-1306	8	48	has	have	AUX
fueconorg-1306	8	49	not	not	PART
fueconorg-1306	8	50	yet	yet	ADV
fueconorg-1306	8	51	become	become	VERB
fueconorg-1306	8	52	a	a	DET
fueconorg-1306	8	53	reality	reality	NOUN
fueconorg-1306	8	54	in	in	ADP
fueconorg-1306	8	55	montenegro	montenegro	PROPN
fueconorg-1306	8	56	and	and	CCONJ
fueconorg-1306	8	57	the	the	DET
fueconorg-1306	8	58	region	region	NOUN
fueconorg-1306	8	59	.	.	PUNCT
fueconorg-1306	9	1	hence	hence	ADV
fueconorg-1306	9	2	,	,	PUNCT
fueconorg-1306	9	3	one	one	NUM
fueconorg-1306	9	4	of	of	ADP
fueconorg-1306	9	5	the	the	DET
fueconorg-1306	9	6	goals	goal	NOUN
fueconorg-1306	9	7	of	of	ADP
fueconorg-1306	9	8	this	this	DET
fueconorg-1306	9	9	paper	paper	NOUN
fueconorg-1306	9	10	is	be	AUX
fueconorg-1306	9	11	to	to	PART
fueconorg-1306	9	12	point	point	VERB
fueconorg-1306	9	13	out	out	ADP
fueconorg-1306	9	14	to	to	ADP
fueconorg-1306	9	15	the	the	DET
fueconorg-1306	9	16	relationship	relationship	NOUN
fueconorg-1306	9	17	of	of	ADP
fueconorg-1306	9	18	reciprocity	reciprocity	NOUN
fueconorg-1306	9	19	between	between	ADP
fueconorg-1306	9	20	the	the	DET
fueconorg-1306	9	21	application	application	NOUN
fueconorg-1306	9	22	of	of	ADP
fueconorg-1306	9	23	the	the	DET
fueconorg-1306	9	24	xbrl	xbrl	PROPN
fueconorg-1306	9	25	standard	standard	PROPN
fueconorg-1306	9	26	in	in	ADP
fueconorg-1306	9	27	accounting	accounting	NOUN
fueconorg-1306	9	28	practice	practice	NOUN
fueconorg-1306	9	29	with	with	ADP
fueconorg-1306	9	30	the	the	DET
fueconorg-1306	9	31	level	level	NOUN
fueconorg-1306	9	32	of	of	ADP
fueconorg-1306	9	33	development	development	NOUN
fueconorg-1306	9	34	of	of	ADP
fueconorg-1306	9	35	accounting	accounting	NOUN
fueconorg-1306	9	36	regulations	regulation	NOUN
fueconorg-1306	9	37	,	,	PUNCT
fueconorg-1306	9	38	training	training	NOUN
fueconorg-1306	9	39	of	of	ADP
fueconorg-1306	9	40	professional	professional	ADJ
fueconorg-1306	9	41	accountants	accountant	NOUN
fueconorg-1306	9	42	and	and	CCONJ
fueconorg-1306	9	43	the	the	DET
fueconorg-1306	9	44	willingness	willingness	NOUN
fueconorg-1306	9	45	of	of	ADP
fueconorg-1306	9	46	national	national	ADJ
fueconorg-1306	9	47	standard	standard	ADJ
fueconorg-1306	9	48	establishers	establisher	NOUN
fueconorg-1306	9	49	to	to	PART
fueconorg-1306	9	50	accept	accept	VERB
fueconorg-1306	9	51	the	the	DET
fueconorg-1306	9	52	need	need	NOUN
fueconorg-1306	9	53	for	for	ADP
fueconorg-1306	9	54	standardizing	standardize	VERB
fueconorg-1306	9	55	financial	financial	ADJ
fueconorg-1306	9	56	reporting	reporting	NOUN
fueconorg-1306	9	57	with	with	ADP
fueconorg-1306	9	58	respect	respect	NOUN
fueconorg-1306	9	59	to	to	ADP
fueconorg-1306	9	60	the	the	DET
fueconorg-1306	9	61	exchange	exchange	NOUN
fueconorg-1306	9	62	of	of	ADP
fueconorg-1306	9	63	information	information	NOUN
fueconorg-1306	9	64	.	.	PUNCT
fueconorg-1306	10	1	therefore	therefore	ADV
fueconorg-1306	10	2	,	,	PUNCT
fueconorg-1306	10	3	we	we	PRON
fueconorg-1306	10	4	have	have	AUX
fueconorg-1306	10	5	stated	state	VERB
fueconorg-1306	10	6	the	the	DET
fueconorg-1306	10	7	above	above	ADV
fueconorg-1306	10	8	so	so	SCONJ
fueconorg-1306	10	9	that	that	SCONJ
fueconorg-1306	10	10	we	we	PRON
fueconorg-1306	10	11	could	could	AUX
fueconorg-1306	10	12	clearly	clearly	ADV
fueconorg-1306	10	13	indicate	indicate	VERB
fueconorg-1306	10	14	that	that	SCONJ
fueconorg-1306	10	15	it	it	PRON
fueconorg-1306	10	16	is	be	AUX
fueconorg-1306	10	17	a	a	DET
fueconorg-1306	10	18	great	great	ADJ
fueconorg-1306	10	19	scientific	scientific	ADJ
fueconorg-1306	10	20	challenge	challenge	NOUN
fueconorg-1306	10	21	to	to	PART
fueconorg-1306	10	22	illuminate	illuminate	VERB
fueconorg-1306	10	23	a	a	DET
fueconorg-1306	10	24	new	new	ADJ
fueconorg-1306	10	25	and	and	CCONJ
fueconorg-1306	10	26	still	still	ADV
fueconorg-1306	10	27	unexplored	unexplored	ADJ
fueconorg-1306	10	28	area	area	NOUN
fueconorg-1306	10	29	for	for	ADP
fueconorg-1306	10	30	our	our	PRON
fueconorg-1306	10	31	conditions	condition	NOUN
fueconorg-1306	10	32	in	in	ADP
fueconorg-1306	10	33	terms	term	NOUN
fueconorg-1306	10	34	of	of	ADP
fueconorg-1306	10	35	the	the	DET
fueconorg-1306	10	36	application	application	NOUN
fueconorg-1306	10	37	of	of	ADP
fueconorg-1306	10	38	modern	modern	ADJ
fueconorg-1306	10	39	methods	method	NOUN
fueconorg-1306	10	40	of	of	ADP
fueconorg-1306	10	41	accounting	accounting	NOUN
fueconorg-1306	10	42	theory	theory	NOUN
fueconorg-1306	10	43	and	and	CCONJ
fueconorg-1306	10	44	practice	practice	NOUN
fueconorg-1306	10	45	.	.	PUNCT
fueconorg-1306	11	1	in	in	ADP
fueconorg-1306	11	2	this	this	DET
fueconorg-1306	11	3	context	context	NOUN
fueconorg-1306	11	4	,	,	PUNCT
fueconorg-1306	11	5	it	it	PRON
fueconorg-1306	11	6	will	will	AUX
fueconorg-1306	11	7	be	be	AUX
fueconorg-1306	11	8	very	very	ADV
fueconorg-1306	11	9	interesting	interesting	ADJ
fueconorg-1306	11	10	to	to	PART
fueconorg-1306	11	11	focus	focus	VERB
fueconorg-1306	11	12	on	on	ADP
fueconorg-1306	11	13	montenegro	montenegro	PROPN
fueconorg-1306	11	14	,	,	PUNCT
fueconorg-1306	11	15	which	which	PRON
fueconorg-1306	11	16	is	be	AUX
fueconorg-1306	11	17	moving	move	VERB
fueconorg-1306	11	18	towards	towards	ADP
fueconorg-1306	11	19	euro	euro	NOUN
fueconorg-1306	11	20	-	-	PUNCT
fueconorg-1306	11	21	atlantic	atlantic	ADJ
fueconorg-1306	11	22	integration	integration	NOUN
fueconorg-1306	11	23	,	,	PUNCT
fueconorg-1306	11	24	and	and	CCONJ
fueconorg-1306	11	25	which	which	PRON
fueconorg-1306	11	26	has	have	AUX
fueconorg-1306	11	27	so	so	ADV
fueconorg-1306	11	28	far	far	ADV
fueconorg-1306	11	29	had	have	VERB
fueconorg-1306	11	30	the	the	DET
fueconorg-1306	11	31	opportunity	opportunity	NOUN
fueconorg-1306	11	32	to	to	PART
fueconorg-1306	11	33	face	face	VERB
fueconorg-1306	11	34	a	a	DET
fueconorg-1306	11	35	number	number	NOUN
fueconorg-1306	11	36	of	of	ADP
fueconorg-1306	11	37	received	receive	VERB
fueconorg-1306	11	38	august	august	PROPN
fueconorg-1306	11	39	10	10	NUM
fueconorg-1306	11	40	,	,	PUNCT
fueconorg-1306	11	41	2015	2015	NUM
fueconorg-1306	11	42	/	/	SYM
fueconorg-1306	11	43	accepted	accept	VERB
fueconorg-1306	11	44	december	december	PROPN
fueconorg-1306	11	45	29	29	NUM
fueconorg-1306	11	46	,	,	PUNCT
fueconorg-1306	11	47	2015	2015	NUM
fueconorg-1306	11	48	corresponding	correspond	VERB
fueconorg-1306	11	49	author	author	NOUN
fueconorg-1306	11	50	:	:	PUNCT
fueconorg-1306	11	51	vladan	vladan	PROPN
fueconorg-1306	11	52	martić	martić	NOUN
fueconorg-1306	11	53	,	,	PUNCT
fueconorg-1306	11	54	*	*	PUNCT
fueconorg-1306	11	55	phd	phd	NOUN
fueconorg-1306	11	56	candidate	candidate	NOUN
fueconorg-1306	11	57	university	university	PROPN
fueconorg-1306	11	58	mediterranean	mediterranean	PROPN
fueconorg-1306	11	59	,	,	PUNCT
fueconorg-1306	11	60	podgorica	podgorica	PROPN
fueconorg-1306	11	61	,	,	PUNCT
fueconorg-1306	11	62	montenegro	montenegro	PROPN
fueconorg-1306	11	63	e	e	PROPN
fueconorg-1306	11	64	-	-	NOUN
fueconorg-1306	11	65	mail	mail	NOUN
fueconorg-1306	11	66	:	:	PUNCT
fueconorg-1306	11	67	vladan.martic@unimediteran.net	vladan.martic@unimediteran.net	NOUN
fueconorg-1306	11	68	280	280	NUM
fueconorg-1306	11	69	v.	v.	ADP
fueconorg-1306	11	70	martić	martić	NOUN
fueconorg-1306	11	71	institutional	institutional	ADJ
fueconorg-1306	11	72	and	and	CCONJ
fueconorg-1306	11	73	regulatory	regulatory	ADJ
fueconorg-1306	11	74	problems	problem	NOUN
fueconorg-1306	11	75	which	which	PRON
fueconorg-1306	11	76	have	have	AUX
fueconorg-1306	11	77	raised	raise	VERB
fueconorg-1306	11	78	doubts	doubt	NOUN
fueconorg-1306	11	79	in	in	ADP
fueconorg-1306	11	80	a	a	DET
fueconorg-1306	11	81	way	way	NOUN
fueconorg-1306	11	82	about	about	ADP
fueconorg-1306	11	83	the	the	DET
fueconorg-1306	11	84	use	use	NOUN
fueconorg-1306	11	85	value	value	NOUN
fueconorg-1306	11	86	of	of	ADP
fueconorg-1306	11	87	financial	financial	ADJ
fueconorg-1306	11	88	reporting	reporting	NOUN
fueconorg-1306	11	89	.	.	PUNCT
fueconorg-1306	12	1	key	key	ADJ
fueconorg-1306	12	2	words	word	NOUN
fueconorg-1306	12	3	:	:	PUNCT
fueconorg-1306	12	4	xbrl	xbrl	PROPN
fueconorg-1306	12	5	,	,	PUNCT
fueconorg-1306	12	6	financial	financial	ADJ
fueconorg-1306	12	7	reporting	reporting	NOUN
fueconorg-1306	12	8	,	,	PUNCT
fueconorg-1306	12	9	internet	internet	NOUN
fueconorg-1306	12	10	,	,	PUNCT
fueconorg-1306	12	11	company	company	NOUN
fueconorg-1306	12	12	,	,	PUNCT
fueconorg-1306	12	13	accounting	accounting	NOUN
fueconorg-1306	12	14	standards	standard	NOUN
fueconorg-1306	12	15	,	,	PUNCT
fueconorg-1306	12	16	regulations	regulation	NOUN
fueconorg-1306	12	17	,	,	PUNCT
fueconorg-1306	12	18	stakeholders	stakeholder	NOUN
fueconorg-1306	12	19	,	,	PUNCT
fueconorg-1306	12	20	globalization	globalization	NOUN
fueconorg-1306	12	21	.	.	PUNCT
fueconorg-1306	13	1	introduction	introduction	NOUN
fueconorg-1306	13	2	dynamic	dynamic	ADJ
fueconorg-1306	13	3	changes	change	NOUN
fueconorg-1306	13	4	personified	personify	VERB
fueconorg-1306	13	5	by	by	ADP
fueconorg-1306	13	6	general	general	ADJ
fueconorg-1306	13	7	globalization	globalization	NOUN
fueconorg-1306	13	8	and	and	CCONJ
fueconorg-1306	13	9	development	development	NOUN
fueconorg-1306	13	10	of	of	ADP
fueconorg-1306	13	11	information	information	NOUN
fueconorg-1306	13	12	technologies	technology	NOUN
fueconorg-1306	13	13	,	,	PUNCT
fueconorg-1306	13	14	as	as	ADV
fueconorg-1306	13	15	well	well	ADV
fueconorg-1306	13	16	as	as	ADP
fueconorg-1306	13	17	the	the	DET
fueconorg-1306	13	18	loss	loss	NOUN
fueconorg-1306	13	19	of	of	ADP
fueconorg-1306	13	20	confidence	confidence	NOUN
fueconorg-1306	13	21	caused	cause	VERB
fueconorg-1306	13	22	by	by	ADP
fueconorg-1306	13	23	the	the	DET
fueconorg-1306	13	24	global	global	ADJ
fueconorg-1306	13	25	financial	financial	ADJ
fueconorg-1306	13	26	crisis	crisis	NOUN
fueconorg-1306	13	27	–	–	PUNCT
fueconorg-1306	13	28	have	have	VERB
fueconorg-1306	13	29	a	a	DET
fueconorg-1306	13	30	significant	significant	ADJ
fueconorg-1306	13	31	impact	impact	NOUN
fueconorg-1306	13	32	on	on	ADP
fueconorg-1306	13	33	the	the	DET
fueconorg-1306	13	34	role	role	NOUN
fueconorg-1306	13	35	and	and	CCONJ
fueconorg-1306	13	36	characteristics	characteristic	NOUN
fueconorg-1306	13	37	of	of	ADP
fueconorg-1306	13	38	the	the	DET
fueconorg-1306	13	39	accounting	accounting	NOUN
fueconorg-1306	13	40	profession	profession	NOUN
fueconorg-1306	13	41	and	and	CCONJ
fueconorg-1306	13	42	the	the	DET
fueconorg-1306	13	43	accounting	accounting	NOUN
fueconorg-1306	13	44	information	information	NOUN
fueconorg-1306	13	45	system	system	NOUN
fueconorg-1306	13	46	in	in	ADP
fueconorg-1306	13	47	general	general	ADJ
fueconorg-1306	13	48	.	.	PUNCT
fueconorg-1306	14	1	on	on	ADP
fueconorg-1306	14	2	the	the	DET
fueconorg-1306	14	3	one	one	NUM
fueconorg-1306	14	4	hand	hand	NOUN
fueconorg-1306	14	5	,	,	PUNCT
fueconorg-1306	14	6	the	the	DET
fueconorg-1306	14	7	expectations	expectation	NOUN
fueconorg-1306	14	8	of	of	ADP
fueconorg-1306	14	9	the	the	DET
fueconorg-1306	14	10	market	market	NOUN
fueconorg-1306	14	11	,	,	PUNCT
fueconorg-1306	14	12	that	that	PRON
fueconorg-1306	14	13	is	be	AUX
fueconorg-1306	14	14	the	the	DET
fueconorg-1306	14	15	stakeholders	stakeholder	NOUN
fueconorg-1306	14	16	’	'	PUNCT
fueconorg-1306	14	17	expectations	expectation	NOUN
fueconorg-1306	14	18	for	for	ADP
fueconorg-1306	14	19	timely	timely	ADJ
fueconorg-1306	14	20	,	,	PUNCT
fueconorg-1306	14	21	more	more	ADV
fueconorg-1306	14	22	frequent	frequent	ADJ
fueconorg-1306	14	23	,	,	PUNCT
fueconorg-1306	14	24	more	more	ADV
fueconorg-1306	14	25	transparent	transparent	ADJ
fueconorg-1306	14	26	financial	financial	ADJ
fueconorg-1306	14	27	reporting	reporting	NOUN
fueconorg-1306	14	28	appropriate	appropriate	ADJ
fueconorg-1306	14	29	to	to	ADP
fueconorg-1306	14	30	the	the	DET
fueconorg-1306	14	31	requirements	requirement	NOUN
fueconorg-1306	14	32	of	of	ADP
fueconorg-1306	14	33	today	today	NOUN
fueconorg-1306	14	34	are	be	AUX
fueconorg-1306	14	35	increasing	increase	VERB
fueconorg-1306	14	36	.	.	PUNCT
fueconorg-1306	15	1	there	there	PRON
fueconorg-1306	15	2	is	be	VERB
fueconorg-1306	15	3	no	no	DET
fueconorg-1306	15	4	doubt	doubt	NOUN
fueconorg-1306	15	5	that	that	SCONJ
fueconorg-1306	15	6	the	the	DET
fueconorg-1306	15	7	transparent	transparent	ADJ
fueconorg-1306	15	8	and	and	CCONJ
fueconorg-1306	15	9	quality	quality	NOUN
fueconorg-1306	15	10	financial	financial	ADJ
fueconorg-1306	15	11	reporting	reporting	NOUN
fueconorg-1306	15	12	provides	provide	VERB
fueconorg-1306	15	13	more	more	ADV
fueconorg-1306	15	14	secure	secure	ADJ
fueconorg-1306	15	15	access	access	NOUN
fueconorg-1306	15	16	to	to	ADP
fueconorg-1306	15	17	investment	investment	NOUN
fueconorg-1306	15	18	funds	fund	NOUN
fueconorg-1306	15	19	,	,	PUNCT
fueconorg-1306	15	20	reduces	reduce	VERB
fueconorg-1306	15	21	uncertainty	uncertainty	NOUN
fueconorg-1306	15	22	and	and	CCONJ
fueconorg-1306	15	23	risk	risk	NOUN
fueconorg-1306	15	24	,	,	PUNCT
fueconorg-1306	15	25	and	and	CCONJ
fueconorg-1306	15	26	enables	enable	VERB
fueconorg-1306	15	27	the	the	DET
fueconorg-1306	15	28	efficient	efficient	ADJ
fueconorg-1306	15	29	allocation	allocation	NOUN
fueconorg-1306	15	30	of	of	ADP
fueconorg-1306	15	31	capital	capital	NOUN
fueconorg-1306	15	32	.	.	PUNCT
fueconorg-1306	16	1	on	on	ADP
fueconorg-1306	16	2	the	the	DET
fueconorg-1306	16	3	other	other	ADJ
fueconorg-1306	16	4	hand	hand	NOUN
fueconorg-1306	16	5	,	,	PUNCT
fueconorg-1306	16	6	rapid	rapid	ADJ
fueconorg-1306	16	7	changes	change	NOUN
fueconorg-1306	16	8	in	in	ADP
fueconorg-1306	16	9	the	the	DET
fueconorg-1306	16	10	information	information	NOUN
fueconorg-1306	16	11	technology	technology	NOUN
fueconorg-1306	16	12	have	have	AUX
fueconorg-1306	16	13	led	lead	VERB
fueconorg-1306	16	14	to	to	ADP
fueconorg-1306	16	15	a	a	DET
fueconorg-1306	16	16	significant	significant	ADJ
fueconorg-1306	16	17	representation	representation	NOUN
fueconorg-1306	16	18	of	of	ADP
fueconorg-1306	16	19	ebusiness	ebusiness	NOUN
fueconorg-1306	16	20	and	and	CCONJ
fueconorg-1306	16	21	so	so	ADV
fueconorg-1306	16	22	-	-	PUNCT
fueconorg-1306	16	23	called	call	VERB
fueconorg-1306	16	24	digital	digital	ADJ
fueconorg-1306	16	25	economy	economy	NOUN
fueconorg-1306	16	26	,	,	PUNCT
fueconorg-1306	16	27	which	which	PRON
fueconorg-1306	16	28	has	have	AUX
fueconorg-1306	16	29	also	also	ADV
fueconorg-1306	16	30	had	have	VERB
fueconorg-1306	16	31	an	an	DET
fueconorg-1306	16	32	impact	impact	NOUN
fueconorg-1306	16	33	on	on	ADP
fueconorg-1306	16	34	the	the	DET
fueconorg-1306	16	35	accounting	accounting	NOUN
fueconorg-1306	16	36	profession	profession	NOUN
fueconorg-1306	16	37	and	and	CCONJ
fueconorg-1306	16	38	financial	financial	ADJ
fueconorg-1306	16	39	reporting	reporting	NOUN
fueconorg-1306	16	40	.	.	PUNCT
fueconorg-1306	17	1	the	the	DET
fueconorg-1306	17	2	conventional	conventional	ADJ
fueconorg-1306	17	3	approach	approach	NOUN
fueconorg-1306	17	4	to	to	ADP
fueconorg-1306	17	5	financial	financial	ADJ
fueconorg-1306	17	6	reporting	reporting	NOUN
fueconorg-1306	17	7	,	,	PUNCT
fueconorg-1306	17	8	which	which	PRON
fueconorg-1306	17	9	is	be	AUX
fueconorg-1306	17	10	mainly	mainly	ADV
fueconorg-1306	17	11	based	base	VERB
fueconorg-1306	17	12	on	on	ADP
fueconorg-1306	17	13	hard	hard	ADJ
fueconorg-1306	17	14	-	-	PUNCT
fueconorg-1306	17	15	paper	paper	NOUN
fueconorg-1306	17	16	copies	copy	NOUN
fueconorg-1306	17	17	of	of	ADP
fueconorg-1306	17	18	documents	document	NOUN
fueconorg-1306	17	19	and	and	CCONJ
fueconorg-1306	17	20	a	a	DET
fueconorg-1306	17	21	wide	wide	ADJ
fueconorg-1306	17	22	variety	variety	NOUN
fueconorg-1306	17	23	of	of	ADP
fueconorg-1306	17	24	incompatible	incompatible	ADJ
fueconorg-1306	17	25	formats	format	NOUN
fueconorg-1306	17	26	for	for	ADP
fueconorg-1306	17	27	data	datum	NOUN
fueconorg-1306	17	28	exchange	exchange	NOUN
fueconorg-1306	17	29	(	(	PUNCT
fueconorg-1306	17	30	pdf	pdf	NOUN
fueconorg-1306	17	31	,	,	PUNCT
fueconorg-1306	17	32	xls	xls	PROPN
fueconorg-1306	17	33	,	,	PUNCT
fueconorg-1306	17	34	html	html	PROPN
fueconorg-1306	17	35	,	,	PUNCT
fueconorg-1306	17	36	doc	doc	PROPN
fueconorg-1306	17	37	,	,	PUNCT
fueconorg-1306	17	38	...	...	PUNCT
fueconorg-1306	17	39	)	)	PUNCT
fueconorg-1306	17	40	,	,	PUNCT
fueconorg-1306	17	41	had	have	AUX
fueconorg-1306	17	42	been	be	AUX
fueconorg-1306	17	43	designed	design	VERB
fueconorg-1306	17	44	long	long	ADV
fueconorg-1306	17	45	before	before	ADP
fueconorg-1306	17	46	the	the	DET
fueconorg-1306	17	47	emergence	emergence	NOUN
fueconorg-1306	17	48	of	of	ADP
fueconorg-1306	17	49	the	the	DET
fueconorg-1306	17	50	web	web	NOUN
fueconorg-1306	17	51	and	and	CCONJ
fueconorg-1306	17	52	new	new	ADJ
fueconorg-1306	17	53	technologies	technology	NOUN
fueconorg-1306	17	54	for	for	ADP
fueconorg-1306	17	55	the	the	DET
fueconorg-1306	17	56	exchange	exchange	NOUN
fueconorg-1306	17	57	of	of	ADP
fueconorg-1306	17	58	business	business	NOUN
fueconorg-1306	17	59	information	information	NOUN
fueconorg-1306	17	60	(	(	PUNCT
fueconorg-1306	17	61	cloud	cloud	NOUN
fueconorg-1306	17	62	computing	computing	NOUN
fueconorg-1306	17	63	,	,	PUNCT
fueconorg-1306	17	64	xbrl	xbrl	PROPN
fueconorg-1306	17	65	etc	etc	X
fueconorg-1306	17	66	.	.	PUNCT
fueconorg-1306	17	67	)	)	PUNCT
fueconorg-1306	17	68	.	.	PUNCT
fueconorg-1306	18	1	in	in	ADP
fueconorg-1306	18	2	this	this	DET
fueconorg-1306	18	3	sense	sense	NOUN
fueconorg-1306	18	4	,	,	PUNCT
fueconorg-1306	18	5	xbrl	xbrl	PROPN
fueconorg-1306	18	6	the	the	DET
fueconorg-1306	18	7	international	international	ADJ
fueconorg-1306	18	8	standard	standard	NOUN
fueconorg-1306	18	9	for	for	ADP
fueconorg-1306	18	10	the	the	DET
fueconorg-1306	18	11	exchange	exchange	NOUN
fueconorg-1306	18	12	of	of	ADP
fueconorg-1306	18	13	business	business	NOUN
fueconorg-1306	18	14	information	information	NOUN
fueconorg-1306	18	15	and	and	CCONJ
fueconorg-1306	18	16	data	datum	NOUN
fueconorg-1306	18	17	in	in	ADP
fueconorg-1306	18	18	an	an	DET
fueconorg-1306	18	19	electronic	electronic	ADJ
fueconorg-1306	18	20	form	form	NOUN
fueconorg-1306	18	21	represents	represent	VERB
fueconorg-1306	18	22	one	one	NUM
fueconorg-1306	18	23	of	of	ADP
fueconorg-1306	18	24	the	the	DET
fueconorg-1306	18	25	innovations	innovation	NOUN
fueconorg-1306	18	26	and	and	CCONJ
fueconorg-1306	18	27	challenges	challenge	NOUN
fueconorg-1306	18	28	of	of	ADP
fueconorg-1306	18	29	a	a	DET
fueconorg-1306	18	30	modern	modern	ADJ
fueconorg-1306	18	31	company	company	NOUN
fueconorg-1306	18	32	.	.	PUNCT
fueconorg-1306	19	1	otherwise	otherwise	ADV
fueconorg-1306	19	2	,	,	PUNCT
fueconorg-1306	19	3	efforts	effort	NOUN
fueconorg-1306	19	4	to	to	PART
fueconorg-1306	19	5	establish	establish	VERB
fueconorg-1306	19	6	the	the	DET
fueconorg-1306	19	7	standard	standard	NOUN
fueconorg-1306	19	8	for	for	ADP
fueconorg-1306	19	9	the	the	DET
fueconorg-1306	19	10	preparation	preparation	NOUN
fueconorg-1306	19	11	and	and	CCONJ
fueconorg-1306	19	12	exchange	exchange	NOUN
fueconorg-1306	19	13	of	of	ADP
fueconorg-1306	19	14	business	business	NOUN
fueconorg-1306	19	15	information	information	NOUN
fueconorg-1306	19	16	,	,	PUNCT
fueconorg-1306	19	17	sponsored	sponsor	VERB
fueconorg-1306	19	18	by	by	ADP
fueconorg-1306	19	19	the	the	DET
fueconorg-1306	19	20	american	american	PROPN
fueconorg-1306	19	21	institute	institute	PROPN
fueconorg-1306	19	22	of	of	ADP
fueconorg-1306	19	23	certified	certify	VERB
fueconorg-1306	19	24	public	public	ADJ
fueconorg-1306	19	25	accountants	accountant	NOUN
fueconorg-1306	19	26	aicpa	aicpa	VERB
fueconorg-1306	19	27	,	,	PUNCT
fueconorg-1306	19	28	date	date	NOUN
fueconorg-1306	19	29	from	from	ADP
fueconorg-1306	19	30	1999	1999	NUM
fueconorg-1306	19	31	when	when	SCONJ
fueconorg-1306	19	32	the	the	DET
fueconorg-1306	19	33	first	first	ADJ
fueconorg-1306	19	34	meeting	meeting	NOUN
fueconorg-1306	19	35	of	of	ADP
fueconorg-1306	19	36	the	the	DET
fueconorg-1306	19	37	steering	steering	NOUN
fueconorg-1306	19	38	committee	committee	PROPN
fueconorg-1306	19	39	of	of	ADP
fueconorg-1306	19	40	xbrl	xbrl	PROPN
fueconorg-1306	19	41	organization	organization	PROPN
fueconorg-1306	19	42	was	be	AUX
fueconorg-1306	19	43	held	hold	VERB
fueconorg-1306	19	44	.	.	PUNCT
fueconorg-1306	20	1	although	although	SCONJ
fueconorg-1306	20	2	not	not	PART
fueconorg-1306	20	3	the	the	DET
fueconorg-1306	20	4	first	first	ADJ
fueconorg-1306	20	5	,	,	PUNCT
fueconorg-1306	20	6	but	but	CCONJ
fueconorg-1306	20	7	certainly	certainly	ADV
fueconorg-1306	20	8	one	one	NUM
fueconorg-1306	20	9	of	of	ADP
fueconorg-1306	20	10	the	the	DET
fueconorg-1306	20	11	key	key	ADJ
fueconorg-1306	20	12	implementations	implementation	NOUN
fueconorg-1306	20	13	of	of	ADP
fueconorg-1306	20	14	xbrl	xbrl	PROPN
fueconorg-1306	20	15	as	as	ADP
fueconorg-1306	20	16	a	a	DET
fueconorg-1306	20	17	global	global	ADJ
fueconorg-1306	20	18	standard	standard	NOUN
fueconorg-1306	20	19	is	be	AUX
fueconorg-1306	20	20	the	the	DET
fueconorg-1306	20	21	adoption	adoption	NOUN
fueconorg-1306	20	22	of	of	ADP
fueconorg-1306	20	23	the	the	DET
fueconorg-1306	20	24	standard	standard	NOUN
fueconorg-1306	20	25	by	by	ADP
fueconorg-1306	20	26	the	the	DET
fueconorg-1306	20	27	security	security	NOUN
fueconorg-1306	20	28	and	and	CCONJ
fueconorg-1306	20	29	exchange	exchange	PROPN
fueconorg-1306	20	30	commission	commission	PROPN
fueconorg-1306	20	31	sec	sec	PROPN
fueconorg-1306	20	32	,	,	PUNCT
fueconorg-1306	20	33	which	which	PRON
fueconorg-1306	20	34	will	will	AUX
fueconorg-1306	20	35	undoubtedly	undoubtedly	ADV
fueconorg-1306	20	36	represent	represent	VERB
fueconorg-1306	20	37	a	a	DET
fueconorg-1306	20	38	significant	significant	ADJ
fueconorg-1306	20	39	impulse	impulse	NOUN
fueconorg-1306	20	40	and	and	CCONJ
fueconorg-1306	20	41	will	will	AUX
fueconorg-1306	20	42	greatly	greatly	ADV
fueconorg-1306	20	43	change	change	VERB
fueconorg-1306	20	44	the	the	DET
fueconorg-1306	20	45	world	world	NOUN
fueconorg-1306	20	46	of	of	ADP
fueconorg-1306	20	47	financial	financial	ADJ
fueconorg-1306	20	48	reporting	reporting	NOUN
fueconorg-1306	20	49	.	.	PUNCT
fueconorg-1306	21	1	in	in	ADP
fueconorg-1306	21	2	this	this	DET
fueconorg-1306	21	3	sense	sense	NOUN
fueconorg-1306	21	4	,	,	PUNCT
fueconorg-1306	21	5	the	the	DET
fueconorg-1306	21	6	intention	intention	NOUN
fueconorg-1306	21	7	of	of	ADP
fueconorg-1306	21	8	the	the	DET
fueconorg-1306	21	9	author	author	NOUN
fueconorg-1306	21	10	of	of	ADP
fueconorg-1306	21	11	this	this	DET
fueconorg-1306	21	12	paper	paper	NOUN
fueconorg-1306	21	13	was	be	AUX
fueconorg-1306	21	14	to	to	PART
fueconorg-1306	21	15	point	point	VERB
fueconorg-1306	21	16	out	out	ADP
fueconorg-1306	21	17	the	the	DET
fueconorg-1306	21	18	contemporary	contemporary	ADJ
fueconorg-1306	21	19	trends	trend	NOUN
fueconorg-1306	21	20	of	of	ADP
fueconorg-1306	21	21	the	the	DET
fueconorg-1306	21	22	development	development	NOUN
fueconorg-1306	21	23	of	of	ADP
fueconorg-1306	21	24	corporate	corporate	ADJ
fueconorg-1306	21	25	business	business	NOUN
fueconorg-1306	21	26	reporting	report	VERB
fueconorg-1306	21	27	through	through	ADP
fueconorg-1306	21	28	detailed	detailed	ADJ
fueconorg-1306	21	29	elaboration	elaboration	NOUN
fueconorg-1306	21	30	of	of	ADP
fueconorg-1306	21	31	this	this	DET
fueconorg-1306	21	32	issue	issue	NOUN
fueconorg-1306	21	33	and	and	CCONJ
fueconorg-1306	21	34	to	to	PART
fueconorg-1306	21	35	show	show	VERB
fueconorg-1306	21	36	the	the	DET
fueconorg-1306	21	37	necessities	necessity	NOUN
fueconorg-1306	21	38	,	,	PUNCT
fueconorg-1306	21	39	characteristics	characteristic	NOUN
fueconorg-1306	21	40	and	and	CCONJ
fueconorg-1306	21	41	possibilities	possibility	NOUN
fueconorg-1306	21	42	of	of	ADP
fueconorg-1306	21	43	the	the	DET
fueconorg-1306	21	44	application	application	NOUN
fueconorg-1306	21	45	of	of	ADP
fueconorg-1306	21	46	the	the	DET
fueconorg-1306	21	47	xbrl	xbrl	PROPN
fueconorg-1306	21	48	standard	standard	PROPN
fueconorg-1306	21	49	,	,	PUNCT
fueconorg-1306	21	50	with	with	ADP
fueconorg-1306	21	51	special	special	ADJ
fueconorg-1306	21	52	reference	reference	NOUN
fueconorg-1306	21	53	to	to	ADP
fueconorg-1306	21	54	the	the	DET
fueconorg-1306	21	55	possibility	possibility	NOUN
fueconorg-1306	21	56	of	of	ADP
fueconorg-1306	21	57	implementation	implementation	NOUN
fueconorg-1306	21	58	in	in	ADP
fueconorg-1306	21	59	montenegro	montenegro	PROPN
fueconorg-1306	21	60	with	with	ADP
fueconorg-1306	21	61	the	the	DET
fueconorg-1306	21	62	aim	aim	NOUN
fueconorg-1306	21	63	of	of	ADP
fueconorg-1306	21	64	improving	improve	VERB
fueconorg-1306	21	65	the	the	DET
fueconorg-1306	21	66	quality	quality	NOUN
fueconorg-1306	21	67	of	of	ADP
fueconorg-1306	21	68	financial	financial	ADJ
fueconorg-1306	21	69	reporting	reporting	NOUN
fueconorg-1306	21	70	.	.	PUNCT
fueconorg-1306	22	1	in	in	ADP
fueconorg-1306	22	2	the	the	DET
fueconorg-1306	22	3	context	context	NOUN
fueconorg-1306	22	4	of	of	ADP
fueconorg-1306	22	5	what	what	PRON
fueconorg-1306	22	6	was	be	AUX
fueconorg-1306	22	7	mentioned	mention	VERB
fueconorg-1306	22	8	above	above	ADV
fueconorg-1306	22	9	,	,	PUNCT
fueconorg-1306	22	10	we	we	PRON
fueconorg-1306	22	11	are	be	AUX
fueconorg-1306	22	12	going	go	VERB
fueconorg-1306	22	13	to	to	PART
fueconorg-1306	22	14	implement	implement	VERB
fueconorg-1306	22	15	the	the	DET
fueconorg-1306	22	16	set	set	VERB
fueconorg-1306	22	17	objectives	objective	NOUN
fueconorg-1306	22	18	by	by	ADP
fueconorg-1306	22	19	dividing	divide	VERB
fueconorg-1306	22	20	the	the	DET
fueconorg-1306	22	21	paper	paper	NOUN
fueconorg-1306	22	22	in	in	ADP
fueconorg-1306	22	23	two	two	NUM
fueconorg-1306	22	24	parts	part	NOUN
fueconorg-1306	22	25	,	,	PUNCT
fueconorg-1306	22	26	in	in	ADP
fueconorg-1306	22	27	addition	addition	NOUN
fueconorg-1306	22	28	to	to	ADP
fueconorg-1306	22	29	the	the	DET
fueconorg-1306	22	30	introduction	introduction	NOUN
fueconorg-1306	22	31	and	and	CCONJ
fueconorg-1306	22	32	concluding	concluding	NOUN
fueconorg-1306	22	33	remarks	remark	NOUN
fueconorg-1306	22	34	.	.	PUNCT
fueconorg-1306	23	1	the	the	DET
fueconorg-1306	23	2	first	first	ADJ
fueconorg-1306	23	3	part	part	NOUN
fueconorg-1306	23	4	of	of	ADP
fueconorg-1306	23	5	the	the	DET
fueconorg-1306	23	6	paper	paper	NOUN
fueconorg-1306	23	7	will	will	AUX
fueconorg-1306	23	8	deal	deal	VERB
fueconorg-1306	23	9	with	with	ADP
fueconorg-1306	23	10	the	the	DET
fueconorg-1306	23	11	definition	definition	NOUN
fueconorg-1306	23	12	of	of	ADP
fueconorg-1306	23	13	a	a	DET
fueconorg-1306	23	14	conceptual	conceptual	ADJ
fueconorg-1306	23	15	framework	framework	NOUN
fueconorg-1306	23	16	for	for	ADP
fueconorg-1306	23	17	xbrl	xbrl	PROPN
fueconorg-1306	23	18	,	,	PUNCT
fueconorg-1306	23	19	where	where	SCONJ
fueconorg-1306	23	20	the	the	DET
fueconorg-1306	23	21	basic	basic	ADJ
fueconorg-1306	23	22	features	feature	NOUN
fueconorg-1306	23	23	,	,	PUNCT
fueconorg-1306	23	24	benefits	benefit	NOUN
fueconorg-1306	23	25	,	,	PUNCT
fueconorg-1306	23	26	application	application	NOUN
fueconorg-1306	23	27	,	,	PUNCT
fueconorg-1306	23	28	and	and	CCONJ
fueconorg-1306	23	29	components	component	NOUN
fueconorg-1306	23	30	of	of	ADP
fueconorg-1306	23	31	this	this	DET
fueconorg-1306	23	32	standard	standard	NOUN
fueconorg-1306	23	33	will	will	AUX
fueconorg-1306	23	34	be	be	AUX
fueconorg-1306	23	35	explained	explain	VERB
fueconorg-1306	23	36	in	in	ADP
fueconorg-1306	23	37	order	order	NOUN
fueconorg-1306	23	38	to	to	PART
fueconorg-1306	23	39	create	create	VERB
fueconorg-1306	23	40	the	the	DET
fueconorg-1306	23	41	fundamental	fundamental	ADJ
fueconorg-1306	23	42	preconditions	precondition	NOUN
fueconorg-1306	23	43	for	for	ADP
fueconorg-1306	23	44	pointing	point	VERB
fueconorg-1306	23	45	out	out	ADP
fueconorg-1306	23	46	the	the	DET
fueconorg-1306	23	47	need	need	NOUN
fueconorg-1306	23	48	and	and	CCONJ
fueconorg-1306	23	49	usefulness	usefulness	NOUN
fueconorg-1306	23	50	of	of	ADP
fueconorg-1306	23	51	its	its	PRON
fueconorg-1306	23	52	introduction	introduction	NOUN
fueconorg-1306	23	53	.	.	PUNCT
fueconorg-1306	24	1	the	the	DET
fueconorg-1306	24	2	second	second	ADJ
fueconorg-1306	24	3	part	part	NOUN
fueconorg-1306	24	4	of	of	ADP
fueconorg-1306	24	5	the	the	DET
fueconorg-1306	24	6	paper	paper	NOUN
fueconorg-1306	24	7	,	,	PUNCT
fueconorg-1306	24	8	which	which	PRON
fueconorg-1306	24	9	is	be	AUX
fueconorg-1306	24	10	a	a	DET
fueconorg-1306	24	11	logical	logical	ADJ
fueconorg-1306	24	12	continuation	continuation	NOUN
fueconorg-1306	24	13	of	of	ADP
fueconorg-1306	24	14	the	the	DET
fueconorg-1306	24	15	first	first	ADJ
fueconorg-1306	24	16	,	,	PUNCT
fueconorg-1306	24	17	deals	deal	NOUN
fueconorg-1306	24	18	with	with	ADP
fueconorg-1306	24	19	the	the	DET
fueconorg-1306	24	20	practical	practical	ADJ
fueconorg-1306	24	21	dimension	dimension	NOUN
fueconorg-1306	24	22	of	of	ADP
fueconorg-1306	24	23	the	the	DET
fueconorg-1306	24	24	elaborated	elaborate	VERB
fueconorg-1306	24	25	theoretical	theoretical	ADJ
fueconorg-1306	24	26	issues	issue	NOUN
fueconorg-1306	24	27	,	,	PUNCT
fueconorg-1306	24	28	where	where	SCONJ
fueconorg-1306	24	29	the	the	DET
fueconorg-1306	24	30	guidelines	guideline	NOUN
fueconorg-1306	24	31	will	will	AUX
fueconorg-1306	24	32	be	be	AUX
fueconorg-1306	24	33	provided	provide	VERB
fueconorg-1306	24	34	in	in	ADP
fueconorg-1306	24	35	the	the	DET
fueconorg-1306	24	36	domain	domain	NOUN
fueconorg-1306	24	37	of	of	ADP
fueconorg-1306	24	38	implementation	implementation	NOUN
fueconorg-1306	24	39	of	of	ADP
fueconorg-1306	24	40	the	the	DET
fueconorg-1306	24	41	xbrl	xbrl	PROPN
fueconorg-1306	24	42	model	model	NOUN
fueconorg-1306	24	43	in	in	ADP
fueconorg-1306	24	44	the	the	DET
fueconorg-1306	24	45	function	function	NOUN
fueconorg-1306	24	46	of	of	ADP
fueconorg-1306	24	47	the	the	DET
fueconorg-1306	24	48	improvement	improvement	NOUN
fueconorg-1306	24	49	of	of	ADP
fueconorg-1306	24	50	quality	quality	NOUN
fueconorg-1306	24	51	of	of	ADP
fueconorg-1306	24	52	financial	financial	ADJ
fueconorg-1306	24	53	reporting	reporting	NOUN
fueconorg-1306	24	54	in	in	ADP
fueconorg-1306	24	55	montenegro	montenegro	PROPN
fueconorg-1306	24	56	,	,	PUNCT
fueconorg-1306	24	57	with	with	ADP
fueconorg-1306	24	58	emphasis	emphasis	NOUN
fueconorg-1306	24	59	on	on	ADP
fueconorg-1306	24	60	the	the	DET
fueconorg-1306	24	61	analysis	analysis	NOUN
fueconorg-1306	24	62	of	of	ADP
fueconorg-1306	24	63	legal	legal	ADJ
fueconorg-1306	24	64	and	and	CCONJ
fueconorg-1306	24	65	professional	professional	ADJ
fueconorg-1306	24	66	accounting	accounting	NOUN
fueconorg-1306	24	67	regulations	regulation	NOUN
fueconorg-1306	24	68	as	as	ADP
fueconorg-1306	24	69	a	a	DET
fueconorg-1306	24	70	precondition	precondition	NOUN
fueconorg-1306	24	71	for	for	ADP
fueconorg-1306	24	72	successful	successful	ADJ
fueconorg-1306	24	73	application	application	NOUN
fueconorg-1306	24	74	of	of	ADP
fueconorg-1306	24	75	the	the	DET
fueconorg-1306	24	76	xbrl	xbrl	PROPN
fueconorg-1306	24	77	standard	standard	PROPN
fueconorg-1306	24	78	.	.	PUNCT
fueconorg-1306	25	1	application	application	NOUN
fueconorg-1306	25	2	of	of	ADP
fueconorg-1306	25	3	xbrl	xbrl	PROPN
fueconorg-1306	25	4	-	-	PUNCT
fueconorg-1306	25	5	a	a	NOUN
fueconorg-1306	25	6	in	in	ADP
fueconorg-1306	25	7	the	the	DET
fueconorg-1306	25	8	function	function	NOUN
fueconorg-1306	25	9	of	of	ADP
fueconorg-1306	25	10	improvement	improvement	NOUN
fueconorg-1306	25	11	of	of	ADP
fueconorg-1306	25	12	quality	quality	NOUN
fueconorg-1306	25	13	of	of	ADP
fueconorg-1306	25	14	financial	financial	ADJ
fueconorg-1306	25	15	reporting	reporting	NOUN
fueconorg-1306	25	16	in	in	ADP
fueconorg-1306	25	17	montenegro	montenegro	PROPN
fueconorg-1306	25	18	281	281	NUM
fueconorg-1306	25	19	1	1	NUM
fueconorg-1306	25	20	.	.	PUNCT
fueconorg-1306	25	21	background	background	NOUN
fueconorg-1306	25	22	on	on	ADP
fueconorg-1306	25	23	xbrl	xbrl	PROPN
fueconorg-1306	25	24	although	although	SCONJ
fueconorg-1306	25	25	the	the	DET
fueconorg-1306	25	26	term	term	NOUN
fueconorg-1306	25	27	business	business	NOUN
fueconorg-1306	25	28	reporting	reporting	NOUN
fueconorg-1306	25	29	is	be	AUX
fueconorg-1306	25	30	encountered	encounter	VERB
fueconorg-1306	25	31	in	in	ADP
fueconorg-1306	25	32	the	the	DET
fueconorg-1306	25	33	very	very	ADJ
fueconorg-1306	25	34	name	name	NOUN
fueconorg-1306	25	35	of	of	ADP
fueconorg-1306	25	36	xbrl	xbrl	PROPN
fueconorg-1306	25	37	,	,	PUNCT
fueconorg-1306	25	38	which	which	PRON
fueconorg-1306	25	39	is	be	AUX
fueconorg-1306	25	40	undoubtedly	undoubtedly	ADV
fueconorg-1306	25	41	one	one	NUM
fueconorg-1306	25	42	of	of	ADP
fueconorg-1306	25	43	the	the	DET
fueconorg-1306	25	44	main	main	ADJ
fueconorg-1306	25	45	aspects	aspect	NOUN
fueconorg-1306	25	46	of	of	ADP
fueconorg-1306	25	47	its	its	PRON
fueconorg-1306	25	48	function	function	NOUN
fueconorg-1306	25	49	,	,	PUNCT
fueconorg-1306	25	50	it	it	PRON
fueconorg-1306	25	51	is	be	AUX
fueconorg-1306	25	52	clear	clear	ADJ
fueconorg-1306	25	53	that	that	SCONJ
fueconorg-1306	25	54	it	it	PRON
fueconorg-1306	25	55	has	have	VERB
fueconorg-1306	25	56	a	a	DET
fueconorg-1306	25	57	much	much	ADV
fueconorg-1306	25	58	wider	wide	ADJ
fueconorg-1306	25	59	application	application	NOUN
fueconorg-1306	25	60	.	.	PUNCT
fueconorg-1306	26	1	if	if	SCONJ
fueconorg-1306	26	2	reporting	reporting	NOUN
fueconorg-1306	26	3	is	be	AUX
fueconorg-1306	26	4	viewed	view	VERB
fueconorg-1306	26	5	as	as	ADP
fueconorg-1306	26	6	a	a	DET
fueconorg-1306	26	7	subset	subset	NOUN
fueconorg-1306	26	8	of	of	ADP
fueconorg-1306	26	9	the	the	DET
fueconorg-1306	26	10	business	business	NOUN
fueconorg-1306	26	11	information	information	NOUN
fueconorg-1306	26	12	exchange	exchange	NOUN
fueconorg-1306	26	13	,	,	PUNCT
fueconorg-1306	26	14	xbrl	xbrl	PROPN
fueconorg-1306	26	15	can	can	AUX
fueconorg-1306	26	16	be	be	AUX
fueconorg-1306	26	17	defined	define	VERB
fueconorg-1306	26	18	as	as	ADP
fueconorg-1306	26	19	:	:	PUNCT
fueconorg-1306	26	20			X
fueconorg-1306	26	21	the	the	DET
fueconorg-1306	26	22	standard	standard	NOUN
fueconorg-1306	26	23	based	base	VERB
fueconorg-1306	26	24	on	on	ADP
fueconorg-1306	26	25	an	an	DET
fueconorg-1306	26	26	open	open	ADJ
fueconorg-1306	26	27	code	code	NOUN
fueconorg-1306	26	28	,	,	PUNCT
fueconorg-1306	26	29	independent	independent	ADJ
fueconorg-1306	26	30	of	of	ADP
fueconorg-1306	26	31	any	any	DET
fueconorg-1306	26	32	software	software	NOUN
fueconorg-1306	26	33	manufacturer	manufacturer	NOUN
fueconorg-1306	26	34	which	which	PRON
fueconorg-1306	26	35	offers	offer	VERB
fueconorg-1306	26	36	a	a	DET
fueconorg-1306	26	37	wide	wide	ADJ
fueconorg-1306	26	38	range	range	NOUN
fueconorg-1306	26	39	of	of	ADP
fueconorg-1306	26	40	advantages	advantage	NOUN
fueconorg-1306	26	41	in	in	ADP
fueconorg-1306	26	42	storing	storing	NOUN
fueconorg-1306	26	43	,	,	PUNCT
fueconorg-1306	26	44	handling	handling	NOUN
fueconorg-1306	26	45	and	and	CCONJ
fueconorg-1306	26	46	analysis	analysis	NOUN
fueconorg-1306	26	47	of	of	ADP
fueconorg-1306	26	48	data	datum	NOUN
fueconorg-1306	26	49	;	;	PUNCT
fueconorg-1306	26	50			NUM
fueconorg-1306	26	51	the	the	DET
fueconorg-1306	26	52	extension	extension	NOUN
fueconorg-1306	26	53	of	of	ADP
fueconorg-1306	26	54	xml	xml	NOUN
fueconorg-1306	26	55	intended	intend	VERB
fueconorg-1306	26	56	for	for	ADP
fueconorg-1306	26	57	the	the	DET
fueconorg-1306	26	58	electronic	electronic	ADJ
fueconorg-1306	26	59	exchange	exchange	NOUN
fueconorg-1306	26	60	of	of	ADP
fueconorg-1306	26	61	business	business	NOUN
fueconorg-1306	26	62	information	information	NOUN
fueconorg-1306	26	63	;	;	PUNCT
fueconorg-1306	26	64			VERB
fueconorg-1306	26	65	one	one	NUM
fueconorg-1306	26	66	of	of	ADP
fueconorg-1306	26	67	the	the	DET
fueconorg-1306	26	68	most	most	ADV
fueconorg-1306	26	69	successful	successful	ADJ
fueconorg-1306	26	70	formats	format	NOUN
fueconorg-1306	26	71	for	for	ADP
fueconorg-1306	26	72	metadata	metadata	NOUN
fueconorg-1306	26	73	;	;	PUNCT
fueconorg-1306	26	74			X
fueconorg-1306	26	75	international	international	ADJ
fueconorg-1306	26	76	non	non	ADJ
fueconorg-1306	26	77	-	-	ADJ
fueconorg-1306	26	78	profit	profit	ADJ
fueconorg-1306	26	79	consortium	consortium	NOUN
fueconorg-1306	26	80	of	of	ADP
fueconorg-1306	26	81	more	more	ADJ
fueconorg-1306	26	82	than	than	ADP
fueconorg-1306	26	83	600	600	NUM
fueconorg-1306	26	84	members	member	NOUN
fueconorg-1306	26	85	professional	professional	ADJ
fueconorg-1306	26	86	federations	federation	NOUN
fueconorg-1306	26	87	,	,	PUNCT
fueconorg-1306	26	88	companies	company	NOUN
fueconorg-1306	26	89	,	,	PUNCT
fueconorg-1306	26	90	regulatory	regulatory	ADJ
fueconorg-1306	26	91	agencies	agency	NOUN
fueconorg-1306	26	92	gathered	gather	VERB
fueconorg-1306	26	93	on	on	ADP
fueconorg-1306	26	94	the	the	DET
fueconorg-1306	26	95	jobs	job	NOUN
fueconorg-1306	26	96	of	of	ADP
fueconorg-1306	26	97	creation	creation	NOUN
fueconorg-1306	26	98	,	,	PUNCT
fueconorg-1306	26	99	maintenance	maintenance	NOUN
fueconorg-1306	26	100	and	and	CCONJ
fueconorg-1306	26	101	promotion	promotion	NOUN
fueconorg-1306	26	102	of	of	ADP
fueconorg-1306	26	103	a	a	DET
fueconorg-1306	26	104	uniform	uniform	ADJ
fueconorg-1306	26	105	standard	standard	NOUN
fueconorg-1306	26	106	for	for	ADP
fueconorg-1306	26	107	the	the	DET
fueconorg-1306	26	108	exchange	exchange	NOUN
fueconorg-1306	26	109	of	of	ADP
fueconorg-1306	26	110	information	information	NOUN
fueconorg-1306	26	111	(	(	PUNCT
fueconorg-1306	26	112	xbrl.org	xbrl.org	PROPN
fueconorg-1306	26	113	)	)	PUNCT
fueconorg-1306	26	114	;	;	PUNCT
fueconorg-1306	26	115			VERB
fueconorg-1306	26	116	the	the	DET
fueconorg-1306	26	117	global	global	ADJ
fueconorg-1306	26	118	agreement	agreement	NOUN
fueconorg-1306	26	119	on	on	ADP
fueconorg-1306	26	120	the	the	DET
fueconorg-1306	26	121	concept	concept	NOUN
fueconorg-1306	26	122	of	of	ADP
fueconorg-1306	26	123	exchange	exchange	NOUN
fueconorg-1306	26	124	of	of	ADP
fueconorg-1306	26	125	business	business	NOUN
fueconorg-1306	26	126	information	information	NOUN
fueconorg-1306	26	127	and	and	CCONJ
fueconorg-1306	26	128	rules	rule	NOUN
fueconorg-1306	26	129	;	;	PUNCT
fueconorg-1306	26	130			VERB
fueconorg-1306	26	131	the	the	DET
fueconorg-1306	26	132	mandate	mandate	NOUN
fueconorg-1306	26	133	by	by	ADP
fueconorg-1306	26	134	the	the	DET
fueconorg-1306	26	135	regulatory	regulatory	ADJ
fueconorg-1306	26	136	agencies	agency	NOUN
fueconorg-1306	26	137	worldwide	worldwide	ADV
fueconorg-1306	26	138	;	;	PUNCT
fueconorg-1306	26	139			VERB
fueconorg-1306	26	140	a	a	DET
fueconorg-1306	26	141	new	new	ADJ
fueconorg-1306	26	142	way	way	NOUN
fueconorg-1306	26	143	of	of	ADP
fueconorg-1306	26	144	distributing	distribute	VERB
fueconorg-1306	26	145	and	and	CCONJ
fueconorg-1306	26	146	modeling	modeling	NOUN
fueconorg-1306	26	147	of	of	ADP
fueconorg-1306	26	148	business	business	NOUN
fueconorg-1306	26	149	information	information	NOUN
fueconorg-1306	26	150	in	in	ADP
fueconorg-1306	26	151	a	a	DET
fueconorg-1306	26	152	form	form	NOUN
fueconorg-1306	26	153	understandable	understandable	ADJ
fueconorg-1306	26	154	for	for	ADP
fueconorg-1306	26	155	computer	computer	NOUN
fueconorg-1306	26	156	applications	application	NOUN
fueconorg-1306	26	157	,	,	PUNCT
fueconorg-1306	26	158	which	which	PRON
fueconorg-1306	26	159	completely	completely	ADV
fueconorg-1306	26	160	relocates	relocate	VERB
fueconorg-1306	26	161	business	business	NOUN
fueconorg-1306	26	162	reporting	reporting	NOUN
fueconorg-1306	26	163	onto	onto	ADP
fueconorg-1306	26	164	the	the	DET
fueconorg-1306	26	165	internet	internet	NOUN
fueconorg-1306	26	166	.	.	PUNCT
fueconorg-1306	27	1	it	it	PRON
fueconorg-1306	27	2	is	be	AUX
fueconorg-1306	27	3	obvious	obvious	ADJ
fueconorg-1306	27	4	that	that	SCONJ
fueconorg-1306	27	5	these	these	DET
fueconorg-1306	27	6	definitions	definition	NOUN
fueconorg-1306	27	7	explain	explain	VERB
fueconorg-1306	27	8	xbrl	xbrl	PROPN
fueconorg-1306	27	9	from	from	ADP
fueconorg-1306	27	10	different	different	ADJ
fueconorg-1306	27	11	aspects	aspect	NOUN
fueconorg-1306	27	12	,	,	PUNCT
fueconorg-1306	27	13	including	include	VERB
fueconorg-1306	27	14	inevitably	inevitably	ADV
fueconorg-1306	27	15	its	its	PRON
fueconorg-1306	27	16	technical	technical	ADJ
fueconorg-1306	27	17	side	side	NOUN
fueconorg-1306	27	18	.	.	PUNCT
fueconorg-1306	28	1	however	however	ADV
fueconorg-1306	28	2	,	,	PUNCT
fueconorg-1306	28	3	for	for	ADP
fueconorg-1306	28	4	the	the	DET
fueconorg-1306	28	5	purposes	purpose	NOUN
fueconorg-1306	28	6	of	of	ADP
fueconorg-1306	28	7	this	this	DET
fueconorg-1306	28	8	paper	paper	NOUN
fueconorg-1306	28	9	we	we	PRON
fueconorg-1306	28	10	will	will	AUX
fueconorg-1306	28	11	only	only	ADV
fueconorg-1306	28	12	deal	deal	VERB
fueconorg-1306	28	13	with	with	ADP
fueconorg-1306	28	14	the	the	DET
fueconorg-1306	28	15	business	business	NOUN
fueconorg-1306	28	16	aspect	aspect	NOUN
fueconorg-1306	28	17	of	of	ADP
fueconorg-1306	28	18	this	this	DET
fueconorg-1306	28	19	standard	standard	NOUN
fueconorg-1306	28	20	,	,	PUNCT
fueconorg-1306	28	21	without	without	ADP
fueconorg-1306	28	22	ignoring	ignore	VERB
fueconorg-1306	28	23	the	the	DET
fueconorg-1306	28	24	fact	fact	NOUN
fueconorg-1306	28	25	that	that	SCONJ
fueconorg-1306	28	26	this	this	PRON
fueconorg-1306	28	27	has	have	AUX
fueconorg-1306	28	28	been	be	AUX
fueconorg-1306	28	29	one	one	NUM
fueconorg-1306	28	30	of	of	ADP
fueconorg-1306	28	31	the	the	DET
fueconorg-1306	28	32	most	most	ADV
fueconorg-1306	28	33	important	important	ADJ
fueconorg-1306	28	34	technological	technological	ADJ
fueconorg-1306	28	35	innovations	innovation	NOUN
fueconorg-1306	28	36	in	in	ADP
fueconorg-1306	28	37	financial	financial	ADJ
fueconorg-1306	28	38	reporting	reporting	NOUN
fueconorg-1306	28	39	,	,	PUNCT
fueconorg-1306	28	40	collection	collection	NOUN
fueconorg-1306	28	41	and	and	CCONJ
fueconorg-1306	28	42	exchange	exchange	NOUN
fueconorg-1306	28	43	of	of	ADP
fueconorg-1306	28	44	data	datum	NOUN
fueconorg-1306	28	45	since	since	SCONJ
fueconorg-1306	28	46	the	the	DET
fueconorg-1306	28	47	invention	invention	NOUN
fueconorg-1306	28	48	of	of	ADP
fueconorg-1306	28	49	electronic	electronic	ADJ
fueconorg-1306	28	50	spreadsheets	spreadsheet	NOUN
fueconorg-1306	28	51	.	.	PUNCT
fueconorg-1306	29	1	various	various	ADJ
fueconorg-1306	29	2	resources	resource	NOUN
fueconorg-1306	29	3	that	that	PRON
fueconorg-1306	29	4	provide	provide	VERB
fueconorg-1306	29	5	more	more	ADJ
fueconorg-1306	29	6	technical	technical	ADJ
fueconorg-1306	29	7	details	detail	NOUN
fueconorg-1306	29	8	on	on	ADP
fueconorg-1306	29	9	xbrl	xbrl	PROPN
fueconorg-1306	29	10	are	be	AUX
fueconorg-1306	29	11	available	available	ADJ
fueconorg-1306	29	12	(	(	PUNCT
fueconorg-1306	29	13	bergeon	bergeon	PROPN
fueconorg-1306	29	14	2003	2003	NUM
fueconorg-1306	29	15	;	;	PUNCT
fueconorg-1306	29	16	hoffman	hoffman	NOUN
fueconorg-1306	29	17	,	,	PUNCT
fueconorg-1306	29	18	c.	c.	PROPN
fueconorg-1306	29	19	,	,	PUNCT
fueconorg-1306	29	20	r.	r.	PROPN
fueconorg-1306	29	21	egmond	egmond	PROPN
fueconorg-1306	29	22	,	,	PUNCT
fueconorg-1306	29	23	2012	2012	NUM
fueconorg-1306	29	24	;	;	PUNCT
fueconorg-1306	29	25	www.xbrl.org	www.xbrl.org	NOUN
fueconorg-1306	29	26	)	)	PUNCT
fueconorg-1306	29	27	.	.	PUNCT
fueconorg-1306	30	1	in	in	ADP
fueconorg-1306	30	2	this	this	DET
fueconorg-1306	30	3	sense	sense	NOUN
fueconorg-1306	30	4	,	,	PUNCT
fueconorg-1306	30	5	xbrl	xbrl	PROPN
fueconorg-1306	30	6	can	can	AUX
fueconorg-1306	30	7	be	be	AUX
fueconorg-1306	30	8	defined	define	VERB
fueconorg-1306	30	9	as	as	ADP
fueconorg-1306	30	10	an	an	DET
fueconorg-1306	30	11	open	open	ADJ
fueconorg-1306	30	12	international	international	ADJ
fueconorg-1306	30	13	standard	standard	NOUN
fueconorg-1306	30	14	,	,	PUNCT
fueconorg-1306	30	15	independent	independent	ADJ
fueconorg-1306	30	16	of	of	ADP
fueconorg-1306	30	17	the	the	DET
fueconorg-1306	30	18	information	information	NOUN
fueconorg-1306	30	19	platform	platform	NOUN
fueconorg-1306	30	20	,	,	PUNCT
fueconorg-1306	30	21	for	for	ADP
fueconorg-1306	30	22	timely	timely	ADV
fueconorg-1306	30	23	,	,	PUNCT
fueconorg-1306	30	24	accurate	accurate	ADJ
fueconorg-1306	30	25	,	,	PUNCT
fueconorg-1306	30	26	and	and	CCONJ
fueconorg-1306	30	27	efficient	efficient	ADJ
fueconorg-1306	30	28	electronic	electronic	ADJ
fueconorg-1306	30	29	data	datum	NOUN
fueconorg-1306	30	30	collection	collection	NOUN
fueconorg-1306	30	31	and	and	CCONJ
fueconorg-1306	30	32	storage	storage	NOUN
fueconorg-1306	30	33	,	,	PUNCT
fueconorg-1306	30	34	manipulation	manipulation	NOUN
fueconorg-1306	30	35	and	and	CCONJ
fueconorg-1306	30	36	exchange	exchange	NOUN
fueconorg-1306	30	37	of	of	ADP
fueconorg-1306	30	38	financial	financial	ADJ
fueconorg-1306	30	39	and	and	CCONJ
fueconorg-1306	30	40	business	business	NOUN
fueconorg-1306	30	41	statements	statement	NOUN
fueconorg-1306	30	42	and	and	CCONJ
fueconorg-1306	30	43	data	datum	NOUN
fueconorg-1306	30	44	.	.	PUNCT
fueconorg-1306	31	1	although	although	SCONJ
fueconorg-1306	31	2	it	it	PRON
fueconorg-1306	31	3	is	be	AUX
fueconorg-1306	31	4	primarily	primarily	ADV
fueconorg-1306	31	5	used	use	VERB
fueconorg-1306	31	6	in	in	ADP
fueconorg-1306	31	7	financial	financial	ADJ
fueconorg-1306	31	8	reporting	reporting	NOUN
fueconorg-1306	31	9	today	today	NOUN
fueconorg-1306	31	10	,	,	PUNCT
fueconorg-1306	31	11	it	it	PRON
fueconorg-1306	31	12	can	can	AUX
fueconorg-1306	31	13	equally	equally	ADV
fueconorg-1306	31	14	be	be	AUX
fueconorg-1306	31	15	used	use	VERB
fueconorg-1306	31	16	in	in	ADP
fueconorg-1306	31	17	non	non	ADJ
fueconorg-1306	31	18	-	-	ADJ
fueconorg-1306	31	19	financial	financial	ADJ
fueconorg-1306	31	20	reporting	reporting	NOUN
fueconorg-1306	31	21	and	and	CCONJ
fueconorg-1306	31	22	exchange	exchange	NOUN
fueconorg-1306	31	23	of	of	ADP
fueconorg-1306	31	24	reporting	reporting	NOUN
fueconorg-1306	31	25	and	and	CCONJ
fueconorg-1306	31	26	information	information	NOUN
fueconorg-1306	31	27	contents	content	NOUN
fueconorg-1306	31	28	on	on	ADP
fueconorg-1306	31	29	the	the	DET
fueconorg-1306	31	30	broader	broad	ADJ
fueconorg-1306	31	31	,	,	PUNCT
fueconorg-1306	31	32	social	social	ADJ
fueconorg-1306	31	33	and	and	CCONJ
fueconorg-1306	31	34	environmental	environmental	ADJ
fueconorg-1306	31	35	aspect	aspect	NOUN
fueconorg-1306	31	36	of	of	ADP
fueconorg-1306	31	37	company	company	NOUN
fueconorg-1306	31	38	's	's	PART
fueconorg-1306	31	39	operations	operation	NOUN
fueconorg-1306	31	40	.	.	PUNCT
fueconorg-1306	32	1	in	in	ADP
fueconorg-1306	32	2	fact	fact	NOUN
fueconorg-1306	32	3	,	,	PUNCT
fueconorg-1306	32	4	the	the	DET
fueconorg-1306	32	5	xbrl	xbrl	PROPN
fueconorg-1306	32	6	standard	standard	PROPN
fueconorg-1306	32	7	is	be	AUX
fueconorg-1306	32	8	also	also	ADV
fueconorg-1306	32	9	used	use	VERB
fueconorg-1306	32	10	in	in	ADP
fueconorg-1306	32	11	the	the	DET
fueconorg-1306	32	12	new	new	ADJ
fueconorg-1306	32	13	stage	stage	NOUN
fueconorg-1306	32	14	of	of	ADP
fueconorg-1306	32	15	the	the	DET
fueconorg-1306	32	16	evolution	evolution	NOUN
fueconorg-1306	32	17	of	of	ADP
fueconorg-1306	32	18	corporate	corporate	ADJ
fueconorg-1306	32	19	reporting	reporting	NOUN
fueconorg-1306	32	20	integrated	integrated	ADJ
fueconorg-1306	32	21	reporting	reporting	NOUN
fueconorg-1306	32	22	,	,	PUNCT
fueconorg-1306	32	23	which	which	PRON
fueconorg-1306	32	24	,	,	PUNCT
fueconorg-1306	32	25	in	in	ADP
fueconorg-1306	32	26	addition	addition	NOUN
fueconorg-1306	32	27	to	to	ADP
fueconorg-1306	32	28	financial	financial	ADJ
fueconorg-1306	32	29	reporting	reporting	NOUN
fueconorg-1306	32	30	,	,	PUNCT
fueconorg-1306	32	31	includes	include	VERB
fueconorg-1306	32	32	a	a	DET
fueconorg-1306	32	33	specific	specific	ADJ
fueconorg-1306	32	34	form	form	NOUN
fueconorg-1306	32	35	of	of	ADP
fueconorg-1306	32	36	non	non	ADJ
fueconorg-1306	32	37	-	-	ADJ
fueconorg-1306	32	38	financial	financial	ADJ
fueconorg-1306	32	39	reporting	reporting	NOUN
fueconorg-1306	32	40	on	on	ADP
fueconorg-1306	32	41	sustainable	sustainable	ADJ
fueconorg-1306	32	42	development	development	NOUN
fueconorg-1306	32	43	,	,	PUNCT
fueconorg-1306	32	44	sustainable	sustainable	ADJ
fueconorg-1306	32	45	business	business	NOUN
fueconorg-1306	32	46	and	and	CCONJ
fueconorg-1306	32	47	corporate	corporate	ADJ
fueconorg-1306	32	48	social	social	ADJ
fueconorg-1306	32	49	responsibility	responsibility	NOUN
fueconorg-1306	32	50	(	(	PUNCT
fueconorg-1306	32	51	malinić	malinić	ADJ
fueconorg-1306	32	52	,	,	PUNCT
fueconorg-1306	32	53	2013	2013	NUM
fueconorg-1306	32	54	)	)	PUNCT
fueconorg-1306	32	55	.	.	PUNCT
fueconorg-1306	33	1	basically	basically	ADV
fueconorg-1306	33	2	,	,	PUNCT
fueconorg-1306	33	3	the	the	DET
fueconorg-1306	33	4	idea	idea	NOUN
fueconorg-1306	33	5	on	on	ADP
fueconorg-1306	33	6	which	which	PRON
fueconorg-1306	33	7	xbrl	xbrl	PROPN
fueconorg-1306	33	8	is	be	AUX
fueconorg-1306	33	9	based	base	VERB
fueconorg-1306	33	10	is	be	AUX
fueconorg-1306	33	11	very	very	ADV
fueconorg-1306	33	12	simple	simple	ADJ
fueconorg-1306	33	13	.	.	PUNCT
fueconorg-1306	34	1	instead	instead	ADV
fueconorg-1306	34	2	of	of	ADP
fueconorg-1306	34	3	treating	treat	VERB
fueconorg-1306	34	4	the	the	DET
fueconorg-1306	34	5	data	datum	NOUN
fueconorg-1306	34	6	as	as	ADP
fueconorg-1306	34	7	the	the	DET
fueconorg-1306	34	8	blocks	block	NOUN
fueconorg-1306	34	9	of	of	ADP
fueconorg-1306	34	10	text	text	NOUN
fueconorg-1306	34	11	,	,	PUNCT
fueconorg-1306	34	12	every	every	DET
fueconorg-1306	34	13	single	single	ADJ
fueconorg-1306	34	14	position	position	NOUN
fueconorg-1306	34	15	in	in	ADP
fueconorg-1306	34	16	the	the	DET
fueconorg-1306	34	17	statement	statement	NOUN
fueconorg-1306	34	18	receives	receive	VERB
fueconorg-1306	34	19	an	an	DET
fueconorg-1306	34	20	appropriate	appropriate	ADJ
fueconorg-1306	34	21	label	label	NOUN
fueconorg-1306	34	22	(	(	PUNCT
fueconorg-1306	34	23	tag	tag	NOUN
fueconorg-1306	34	24	)	)	PUNCT
fueconorg-1306	34	25	that	that	PRON
fueconorg-1306	34	26	adds	add	VERB
fueconorg-1306	34	27	meaning	meaning	NOUN
fueconorg-1306	34	28	and	and	CCONJ
fueconorg-1306	34	29	context	context	NOUN
fueconorg-1306	34	30	to	to	ADP
fueconorg-1306	34	31	the	the	DET
fueconorg-1306	34	32	data	datum	NOUN
fueconorg-1306	34	33	,	,	PUNCT
fueconorg-1306	34	34	which	which	PRON
fueconorg-1306	34	35	enables	enable	VERB
fueconorg-1306	34	36	more	more	ADV
fueconorg-1306	34	37	effective	effective	ADJ
fueconorg-1306	34	38	manipulation	manipulation	NOUN
fueconorg-1306	34	39	,	,	PUNCT
fueconorg-1306	34	40	storage	storage	NOUN
fueconorg-1306	34	41	and	and	CCONJ
fueconorg-1306	34	42	sharing	sharing	NOUN
fueconorg-1306	34	43	of	of	ADP
fueconorg-1306	34	44	computer	computer	NOUN
fueconorg-1306	34	45	applications	application	NOUN
fueconorg-1306	34	46	through	through	ADP
fueconorg-1306	34	47	the	the	DET
fueconorg-1306	34	48	web	web	NOUN
fueconorg-1306	34	49	.	.	PUNCT
fueconorg-1306	35	1	tags	tag	NOUN
fueconorg-1306	35	2	are	be	AUX
fueconorg-1306	35	3	often	often	ADV
fueconorg-1306	35	4	compared	compare	VERB
fueconorg-1306	35	5	and	and	CCONJ
fueconorg-1306	35	6	identified	identify	VERB
fueconorg-1306	35	7	with	with	ADP
fueconorg-1306	35	8	bar	bar	NOUN
fueconorg-1306	35	9	codes	code	NOUN
fueconorg-1306	35	10	on	on	ADP
fueconorg-1306	35	11	products	product	NOUN
fueconorg-1306	35	12	which	which	PRON
fueconorg-1306	35	13	once	once	ADV
fueconorg-1306	35	14	completely	completely	ADV
fueconorg-1306	35	15	redefined	redefine	VERB
fueconorg-1306	35	16	the	the	DET
fueconorg-1306	35	17	trade	trade	NOUN
fueconorg-1306	35	18	process	process	NOUN
fueconorg-1306	35	19	.	.	PUNCT
fueconorg-1306	36	1	namely	namely	ADV
fueconorg-1306	36	2	,	,	PUNCT
fueconorg-1306	36	3	the	the	DET
fueconorg-1306	36	4	xbrl	xbrl	PROPN
fueconorg-1306	36	5	is	be	AUX
fueconorg-1306	36	6	based	base	VERB
fueconorg-1306	36	7	on	on	ADP
fueconorg-1306	36	8	the	the	DET
fueconorg-1306	36	9	mapping	mapping	NOUN
fueconorg-1306	36	10	of	of	ADP
fueconorg-1306	36	11	each	each	DET
fueconorg-1306	36	12	position	position	NOUN
fueconorg-1306	36	13	in	in	ADP
fueconorg-1306	36	14	the	the	DET
fueconorg-1306	36	15	financial	financial	ADJ
fueconorg-1306	36	16	document	document	NOUN
fueconorg-1306	36	17	which	which	PRON
fueconorg-1306	36	18	is	be	AUX
fueconorg-1306	36	19	called	call	VERB
fueconorg-1306	36	20	the	the	DET
fueconorg-1306	36	21	xbrl	xbrl	PROPN
fueconorg-1306	36	22	instance	instance	NOUN
fueconorg-1306	36	23	and	and	CCONJ
fueconorg-1306	36	24	which	which	PRON
fueconorg-1306	36	25	represents	represent	VERB
fueconorg-1306	36	26	a	a	DET
fueconorg-1306	36	27	unique	unique	ADJ
fueconorg-1306	36	28	form	form	NOUN
fueconorg-1306	36	29	for	for	ADP
fueconorg-1306	36	30	various	various	ADJ
fueconorg-1306	36	31	forms	form	NOUN
fueconorg-1306	36	32	of	of	ADP
fueconorg-1306	36	33	digital	digital	ADJ
fueconorg-1306	36	34	accounting	accounting	NOUN
fueconorg-1306	36	35	reports	report	NOUN
fueconorg-1306	36	36	.	.	PUNCT
fueconorg-1306	37	1	the	the	DET
fueconorg-1306	37	2	positions	position	NOUN
fueconorg-1306	37	3	marked	mark	VERB
fueconorg-1306	37	4	in	in	ADP
fueconorg-1306	37	5	such	such	DET
fueconorg-1306	37	6	a	a	DET
fueconorg-1306	37	7	way	way	NOUN
fueconorg-1306	37	8	are	be	AUX
fueconorg-1306	37	9	precisely	precisely	ADV
fueconorg-1306	37	10	defined	define	VERB
fueconorg-1306	37	11	in	in	ADP
fueconorg-1306	37	12	the	the	DET
fueconorg-1306	37	13	dictionaries	dictionary	NOUN
fueconorg-1306	37	14	,	,	PUNCT
fueconorg-1306	37	15	called	call	VERB
fueconorg-1306	37	16	the	the	DET
fueconorg-1306	37	17	taxonomy	taxonomy	NOUN
fueconorg-1306	37	18	(	(	PUNCT
fueconorg-1306	37	19	hoffman	hoffman	NOUN
fueconorg-1306	37	20	,	,	PUNCT
fueconorg-1306	37	21	2010	2010	NUM
fueconorg-1306	37	22	,	,	PUNCT
fueconorg-1306	37	23	18	18	NUM
fueconorg-1306	37	24	)	)	PUNCT
fueconorg-1306	37	25	.	.	PUNCT
fueconorg-1306	38	1	it	it	PRON
fueconorg-1306	38	2	is	be	AUX
fueconorg-1306	38	3	important	important	ADJ
fueconorg-1306	38	4	to	to	PART
fueconorg-1306	38	5	emphasize	emphasize	VERB
fueconorg-1306	38	6	that	that	SCONJ
fueconorg-1306	38	7	taxonomies	taxonomy	NOUN
fueconorg-1306	38	8	do	do	AUX
fueconorg-1306	38	9	not	not	PART
fueconorg-1306	38	10	represent	represent	VERB
fueconorg-1306	38	11	an	an	DET
fueconorg-1306	38	12	integral	integral	ADJ
fueconorg-1306	38	13	part	part	NOUN
fueconorg-1306	38	14	of	of	ADP
fueconorg-1306	38	15	the	the	DET
fueconorg-1306	38	16	digital	digital	ADJ
fueconorg-1306	38	17	financial	financial	ADJ
fueconorg-1306	38	18	statement	statement	NOUN
fueconorg-1306	38	19	,	,	PUNCT
fueconorg-1306	38	20	but	but	CCONJ
fueconorg-1306	38	21	are	be	AUX
fueconorg-1306	38	22	databases	database	NOUN
fueconorg-1306	38	23	on	on	ADP
fueconorg-1306	38	24	the	the	DET
fueconorg-1306	38	25	basis	basis	NOUN
fueconorg-1306	38	26	of	of	ADP
fueconorg-1306	38	27	which	which	PRON
fueconorg-1306	38	28	multiple	multiple	ADJ
fueconorg-1306	38	29	statements	statement	NOUN
fueconorg-1306	38	30	are	be	AUX
fueconorg-1306	38	31	created	create	VERB
fueconorg-1306	38	32	.	.	PUNCT
fueconorg-1306	39	1	they	they	PRON
fueconorg-1306	39	2	can	can	AUX
fueconorg-1306	39	3	be	be	AUX
fueconorg-1306	39	4	located	locate	VERB
fueconorg-1306	39	5	on	on	ADP
fueconorg-1306	39	6	the	the	DET
fueconorg-1306	39	7	web	web	NOUN
fueconorg-1306	39	8	or	or	CCONJ
fueconorg-1306	39	9	within	within	ADP
fueconorg-1306	39	10	the	the	DET
fueconorg-1306	39	11	company	company	NOUN
fueconorg-1306	39	12	's	's	PART
fueconorg-1306	39	13	intranet	intranet	NOUN
fueconorg-1306	39	14	.	.	PUNCT
fueconorg-1306	40	1	in	in	ADP
fueconorg-1306	40	2	addition	addition	NOUN
fueconorg-1306	40	3	,	,	PUNCT
fueconorg-1306	40	4	282	282	NUM
fueconorg-1306	40	5	v.	v.	ADP
fueconorg-1306	40	6	martić	martić	NOUN
fueconorg-1306	40	7	any	any	DET
fueconorg-1306	40	8	business	business	NOUN
fueconorg-1306	40	9	user	user	NOUN
fueconorg-1306	40	10	can	can	AUX
fueconorg-1306	40	11	customize	customize	VERB
fueconorg-1306	40	12	the	the	DET
fueconorg-1306	40	13	taxonomy	taxonomy	NOUN
fueconorg-1306	40	14	to	to	ADP
fueconorg-1306	40	15	their	their	PRON
fueconorg-1306	40	16	own	own	ADJ
fueconorg-1306	40	17	needs	need	NOUN
fueconorg-1306	40	18	by	by	ADP
fueconorg-1306	40	19	adding	add	VERB
fueconorg-1306	40	20	specific	specific	ADJ
fueconorg-1306	40	21	concepts	concept	NOUN
fueconorg-1306	40	22	and	and	CCONJ
fueconorg-1306	40	23	positions	position	NOUN
fueconorg-1306	40	24	,	,	PUNCT
fueconorg-1306	40	25	or	or	CCONJ
fueconorg-1306	40	26	develop	develop	VERB
fueconorg-1306	40	27	a	a	DET
fueconorg-1306	40	28	new	new	ADJ
fueconorg-1306	40	29	taxonomy	taxonomy	NOUN
fueconorg-1306	40	30	on	on	ADP
fueconorg-1306	40	31	the	the	DET
fueconorg-1306	40	32	basis	basis	NOUN
fueconorg-1306	40	33	of	of	ADP
fueconorg-1306	40	34	the	the	DET
fueconorg-1306	40	35	existing	exist	VERB
fueconorg-1306	40	36	one	one	NUM
fueconorg-1306	40	37	.	.	PUNCT
fueconorg-1306	41	1	it	it	PRON
fueconorg-1306	41	2	is	be	AUX
fueconorg-1306	41	3	known	know	VERB
fueconorg-1306	41	4	that	that	SCONJ
fueconorg-1306	41	5	the	the	DET
fueconorg-1306	41	6	possibility	possibility	NOUN
fueconorg-1306	41	7	of	of	ADP
fueconorg-1306	41	8	modifying	modify	VERB
fueconorg-1306	41	9	and	and	CCONJ
fueconorg-1306	41	10	adapting	adapt	VERB
fueconorg-1306	41	11	taxonomies	taxonomy	NOUN
fueconorg-1306	41	12	is	be	AUX
fueconorg-1306	41	13	one	one	NUM
fueconorg-1306	41	14	of	of	ADP
fueconorg-1306	41	15	the	the	DET
fueconorg-1306	41	16	unique	unique	ADJ
fueconorg-1306	41	17	features	feature	NOUN
fueconorg-1306	41	18	of	of	ADP
fueconorg-1306	41	19	xbrl	xbrl	PROPN
fueconorg-1306	41	20	which	which	PRON
fueconorg-1306	41	21	is	be	AUX
fueconorg-1306	41	22	called	call	VERB
fueconorg-1306	41	23	scalability	scalability	NOUN
fueconorg-1306	41	24	.	.	PUNCT
fueconorg-1306	42	1	this	this	DET
fueconorg-1306	42	2	type	type	NOUN
fueconorg-1306	42	3	of	of	ADP
fueconorg-1306	42	4	standardization	standardization	NOUN
fueconorg-1306	42	5	and	and	CCONJ
fueconorg-1306	42	6	exchange	exchange	NOUN
fueconorg-1306	42	7	of	of	ADP
fueconorg-1306	42	8	data	datum	NOUN
fueconorg-1306	42	9	significantly	significantly	ADV
fueconorg-1306	42	10	increases	increase	VERB
fueconorg-1306	42	11	the	the	DET
fueconorg-1306	42	12	flexibility	flexibility	NOUN
fueconorg-1306	42	13	and	and	CCONJ
fueconorg-1306	42	14	speed	speed	NOUN
fueconorg-1306	42	15	of	of	ADP
fueconorg-1306	42	16	data	datum	NOUN
fueconorg-1306	42	17	manipulation	manipulation	NOUN
fueconorg-1306	42	18	,	,	PUNCT
fueconorg-1306	42	19	and	and	CCONJ
fueconorg-1306	42	20	reduces	reduce	VERB
fueconorg-1306	42	21	the	the	DET
fueconorg-1306	42	22	need	need	NOUN
fueconorg-1306	42	23	to	to	PART
fueconorg-1306	42	24	re	re	VERB
fueconorg-1306	42	25	-	-	VERB
fueconorg-1306	42	26	enter	enter	VERB
fueconorg-1306	42	27	the	the	DET
fueconorg-1306	42	28	data	datum	NOUN
fueconorg-1306	42	29	(	(	PUNCT
fueconorg-1306	42	30	rekeying	rekeying	NOUN
fueconorg-1306	42	31	)	)	PUNCT
fueconorg-1306	42	32	while	while	SCONJ
fueconorg-1306	42	33	preparing	prepare	VERB
fueconorg-1306	42	34	the	the	DET
fueconorg-1306	42	35	statements	statement	NOUN
fueconorg-1306	42	36	for	for	ADP
fueconorg-1306	42	37	each	each	DET
fueconorg-1306	42	38	user	user	NOUN
fueconorg-1306	42	39	in	in	ADP
fueconorg-1306	42	40	the	the	DET
fueconorg-1306	42	41	chain	chain	NOUN
fueconorg-1306	42	42	of	of	ADP
fueconorg-1306	42	43	reporting	reporting	NOUN
fueconorg-1306	42	44	.	.	PUNCT
fueconorg-1306	43	1	just	just	ADV
fueconorg-1306	43	2	create	create	VERB
fueconorg-1306	43	3	one	one	NUM
fueconorg-1306	43	4	statement	statement	NOUN
fueconorg-1306	43	5	in	in	ADP
fueconorg-1306	43	6	xbrl	xbrl	PROPN
fueconorg-1306	43	7	,	,	PUNCT
fueconorg-1306	43	8	which	which	PRON
fueconorg-1306	43	9	can	can	AUX
fueconorg-1306	43	10	then	then	ADV
fueconorg-1306	43	11	be	be	AUX
fueconorg-1306	43	12	distributed	distribute	VERB
fueconorg-1306	43	13	via	via	ADP
fueconorg-1306	43	14	the	the	DET
fueconorg-1306	43	15	web	web	NOUN
fueconorg-1306	43	16	for	for	ADP
fueconorg-1306	43	17	multiple	multiple	ADJ
fueconorg-1306	43	18	use	use	NOUN
fueconorg-1306	43	19	(	(	PUNCT
fueconorg-1306	43	20	press	press	NOUN
fueconorg-1306	43	21	statement	statement	NOUN
fueconorg-1306	43	22	,	,	PUNCT
fueconorg-1306	43	23	web	web	NOUN
fueconorg-1306	43	24	site	site	NOUN
fueconorg-1306	43	25	,	,	PUNCT
fueconorg-1306	43	26	submission	submission	NOUN
fueconorg-1306	43	27	to	to	ADP
fueconorg-1306	43	28	regulatory	regulatory	ADJ
fueconorg-1306	43	29	and	and	CCONJ
fueconorg-1306	43	30	tax	tax	NOUN
fueconorg-1306	43	31	authorities	authority	NOUN
fueconorg-1306	43	32	)	)	PUNCT
fueconorg-1306	43	33	.	.	PUNCT
fueconorg-1306	44	1	2	2	X
fueconorg-1306	44	2	.	.	NUM
fueconorg-1306	44	3	benefits	benefit	NOUN
fueconorg-1306	44	4	and	and	CCONJ
fueconorg-1306	44	5	risks	risk	NOUN
fueconorg-1306	44	6	associated	associate	VERB
fueconorg-1306	44	7	with	with	ADP
fueconorg-1306	44	8	xbrl	xbrl	PROPN
fueconorg-1306	44	9	before	before	SCONJ
fueconorg-1306	44	10	we	we	PRON
fueconorg-1306	44	11	look	look	VERB
fueconorg-1306	44	12	at	at	ADP
fueconorg-1306	44	13	individual	individual	ADJ
fueconorg-1306	44	14	benefits	benefit	NOUN
fueconorg-1306	44	15	,	,	PUNCT
fueconorg-1306	44	16	which	which	PRON
fueconorg-1306	44	17	are	be	AUX
fueconorg-1306	44	18	reflected	reflect	VERB
fueconorg-1306	44	19	on	on	ADP
fueconorg-1306	44	20	all	all	DET
fueconorg-1306	44	21	actors	actor	NOUN
fueconorg-1306	44	22	in	in	ADP
fueconorg-1306	44	23	the	the	DET
fueconorg-1306	44	24	chain	chain	NOUN
fueconorg-1306	44	25	of	of	ADP
fueconorg-1306	44	26	business	business	NOUN
fueconorg-1306	44	27	information	information	NOUN
fueconorg-1306	44	28	exchange	exchange	NOUN
fueconorg-1306	44	29	,	,	PUNCT
fueconorg-1306	44	30	if	if	SCONJ
fueconorg-1306	44	31	we	we	PRON
fueconorg-1306	44	32	would	would	AUX
fueconorg-1306	44	33	like	like	VERB
fueconorg-1306	44	34	to	to	PART
fueconorg-1306	44	35	show	show	VERB
fueconorg-1306	44	36	the	the	DET
fueconorg-1306	44	37	key	key	ADJ
fueconorg-1306	44	38	benefits	benefit	NOUN
fueconorg-1306	44	39	of	of	ADP
fueconorg-1306	44	40	xbrl	xbrl	PROPN
fueconorg-1306	44	41	in	in	ADP
fueconorg-1306	44	42	only	only	ADV
fueconorg-1306	44	43	one	one	NUM
fueconorg-1306	44	44	graph	graph	NOUN
fueconorg-1306	44	45	which	which	PRON
fueconorg-1306	44	46	recommend	recommend	VERB
fueconorg-1306	44	47	it	it	PRON
fueconorg-1306	44	48	for	for	ADP
fueconorg-1306	44	49	the	the	DET
fueconorg-1306	44	50	implementation	implementation	NOUN
fueconorg-1306	44	51	in	in	ADP
fueconorg-1306	44	52	a	a	DET
fueconorg-1306	44	53	specific	specific	ADJ
fueconorg-1306	44	54	organization	organization	NOUN
fueconorg-1306	44	55	,	,	PUNCT
fueconorg-1306	44	56	it	it	PRON
fueconorg-1306	44	57	would	would	AUX
fueconorg-1306	44	58	look	look	VERB
fueconorg-1306	44	59	like	like	ADP
fueconorg-1306	44	60	this	this	PRON
fueconorg-1306	44	61	:	:	PUNCT
fueconorg-1306	44	62	graph	graph	NOUN
fueconorg-1306	44	63	1	1	NUM
fueconorg-1306	44	64	current	current	ADJ
fueconorg-1306	44	65	versus	versus	X
fueconorg-1306	44	66	xbrl	xbrl	PROPN
fueconorg-1306	44	67	-	-	PUNCT
fueconorg-1306	44	68	based	base	VERB
fueconorg-1306	44	69	information	information	NOUN
fueconorg-1306	44	70	exchange	exchange	NOUN
fueconorg-1306	44	71	model	model	NOUN
fueconorg-1306	44	72	therefore	therefore	ADV
fueconorg-1306	44	73	,	,	PUNCT
fueconorg-1306	44	74	a	a	DET
fueconorg-1306	44	75	comparative	comparative	ADJ
fueconorg-1306	44	76	review	review	NOUN
fueconorg-1306	44	77	points	point	VERB
fueconorg-1306	44	78	out	out	ADP
fueconorg-1306	44	79	the	the	DET
fueconorg-1306	44	80	significant	significant	ADJ
fueconorg-1306	44	81	advantages	advantage	NOUN
fueconorg-1306	44	82	of	of	ADP
fueconorg-1306	44	83	xbrl	xbrl	PROPN
fueconorg-1306	44	84	,	,	PUNCT
fueconorg-1306	44	85	which	which	PRON
fueconorg-1306	44	86	are	be	AUX
fueconorg-1306	44	87	reflected	reflect	VERB
fueconorg-1306	44	88	in	in	ADP
fueconorg-1306	44	89	the	the	DET
fueconorg-1306	44	90	savings	saving	NOUN
fueconorg-1306	44	91	in	in	ADP
fueconorg-1306	44	92	costs	cost	NOUN
fueconorg-1306	44	93	and	and	CCONJ
fueconorg-1306	44	94	time	time	NOUN
fueconorg-1306	44	95	through	through	ADP
fueconorg-1306	44	96	the	the	DET
fueconorg-1306	44	97	automation	automation	NOUN
fueconorg-1306	44	98	of	of	ADP
fueconorg-1306	44	99	the	the	DET
fueconorg-1306	44	100	processes	process	NOUN
fueconorg-1306	44	101	that	that	PRON
fueconorg-1306	44	102	generate	generate	VERB
fueconorg-1306	44	103	a	a	DET
fueconorg-1306	44	104	lower	low	ADJ
fueconorg-1306	44	105	added	add	VERB
fueconorg-1306	44	106	value	value	NOUN
fueconorg-1306	44	107	and	and	CCONJ
fueconorg-1306	44	108	which	which	PRON
fueconorg-1306	44	109	are	be	AUX
fueconorg-1306	44	110	more	more	ADV
fueconorg-1306	44	111	susceptible	susceptible	ADJ
fueconorg-1306	44	112	to	to	ADP
fueconorg-1306	44	113	errors	error	NOUN
fueconorg-1306	44	114	of	of	ADP
fueconorg-1306	44	115	human	human	ADJ
fueconorg-1306	44	116	intervention	intervention	NOUN
fueconorg-1306	44	117	(	(	PUNCT
fueconorg-1306	44	118	collection	collection	NOUN
fueconorg-1306	44	119	and	and	CCONJ
fueconorg-1306	44	120	re	re	NOUN
fueconorg-1306	44	121	-	-	NOUN
fueconorg-1306	44	122	entry	entry	NOUN
fueconorg-1306	44	123	of	of	ADP
fueconorg-1306	44	124	data	datum	NOUN
fueconorg-1306	44	125	,	,	PUNCT
fueconorg-1306	44	126	preparation	preparation	NOUN
fueconorg-1306	44	127	of	of	ADP
fueconorg-1306	44	128	statements	statement	NOUN
fueconorg-1306	44	129	)	)	PUNCT
fueconorg-1306	44	130	,	,	PUNCT
fueconorg-1306	44	131	compared	compare	VERB
fueconorg-1306	44	132	to	to	ADP
fueconorg-1306	44	133	the	the	DET
fueconorg-1306	44	134	processes	process	NOUN
fueconorg-1306	44	135	of	of	ADP
fueconorg-1306	44	136	high	high	ADJ
fueconorg-1306	44	137	added	add	VERB
fueconorg-1306	44	138	value	value	NOUN
fueconorg-1306	44	139	.	.	PUNCT
fueconorg-1306	45	1	the	the	DET
fueconorg-1306	45	2	application	application	NOUN
fueconorg-1306	45	3	of	of	ADP
fueconorg-1306	45	4	xbrl	xbrl	PROPN
fueconorg-1306	45	5	completely	completely	ADV
fueconorg-1306	45	6	redefines	redefine	VERB
fueconorg-1306	45	7	the	the	DET
fueconorg-1306	45	8	accounting	accounting	NOUN
fueconorg-1306	45	9	practice	practice	NOUN
fueconorg-1306	45	10	where	where	SCONJ
fueconorg-1306	45	11	a	a	DET
fueconorg-1306	45	12	high	high	ADJ
fueconorg-1306	45	13	level	level	NOUN
fueconorg-1306	45	14	of	of	ADP
fueconorg-1306	45	15	analyses	analysis	NOUN
fueconorg-1306	45	16	and	and	CCONJ
fueconorg-1306	45	17	consultancy	consultancy	NOUN
fueconorg-1306	45	18	services	service	NOUN
fueconorg-1306	45	19	is	be	AUX
fueconorg-1306	45	20	increasingly	increasingly	ADV
fueconorg-1306	45	21	required	require	VERB
fueconorg-1306	45	22	with	with	ADP
fueconorg-1306	45	23	the	the	DET
fueconorg-1306	45	24	aim	aim	NOUN
fueconorg-1306	45	25	of	of	ADP
fueconorg-1306	45	26	providing	provide	VERB
fueconorg-1306	45	27	adequate	adequate	ADJ
fueconorg-1306	45	28	information	information	NOUN
fueconorg-1306	45	29	support	support	NOUN
fueconorg-1306	45	30	in	in	ADP
fueconorg-1306	45	31	decisionmaking	decisionmake	VERB
fueconorg-1306	45	32	,	,	PUNCT
fueconorg-1306	45	33	instead	instead	ADV
fueconorg-1306	45	34	of	of	ADP
fueconorg-1306	45	35	the	the	DET
fueconorg-1306	45	36	past	past	ADJ
fueconorg-1306	45	37	fee	fee	NOUN
fueconorg-1306	45	38	-	-	PUNCT
fueconorg-1306	45	39	for	for	ADP
fueconorg-1306	45	40	-	-	PUNCT
fueconorg-1306	45	41	service	service	NOUN
fueconorg-1306	45	42	approach	approach	NOUN
fueconorg-1306	45	43	.	.	PUNCT
fueconorg-1306	46	1	finally	finally	ADV
fueconorg-1306	46	2	,	,	PUNCT
fueconorg-1306	46	3	xbrl	xbrl	PROPN
fueconorg-1306	46	4	has	have	VERB
fueconorg-1306	46	5	the	the	DET
fueconorg-1306	46	6	potential	potential	NOUN
fueconorg-1306	46	7	to	to	PART
fueconorg-1306	46	8	upgrade	upgrade	VERB
fueconorg-1306	46	9	the	the	DET
fueconorg-1306	46	10	one	one	NUM
fueconorg-1306	46	11	-	-	PUNCT
fueconorg-1306	46	12	size	size	NOUN
fueconorg-1306	46	13	-	-	PUNCT
fueconorg-1306	46	14	fits	fit	VERB
fueconorg-1306	46	15	-	-	PUNCT
fueconorg-1306	46	16	all	all	PRON
fueconorg-1306	46	17	approach	approach	NOUN
fueconorg-1306	46	18	in	in	ADP
fueconorg-1306	46	19	financial	financial	ADJ
fueconorg-1306	46	20	reporting	reporting	NOUN
fueconorg-1306	46	21	with	with	ADP
fueconorg-1306	46	22	the	the	DET
fueconorg-1306	46	23	á	á	PROPN
fueconorg-1306	46	24	la	la	PRON
fueconorg-1306	46	25	carte	carte	NOUN
fueconorg-1306	46	26	choice	choice	NOUN
fueconorg-1306	46	27	of	of	ADP
fueconorg-1306	46	28	financial	financial	ADJ
fueconorg-1306	46	29	information	information	NOUN
fueconorg-1306	46	30	.	.	PUNCT
fueconorg-1306	47	1	some	some	PRON
fueconorg-1306	47	2	of	of	ADP
fueconorg-1306	47	3	the	the	DET
fueconorg-1306	47	4	benefits	benefit	NOUN
fueconorg-1306	47	5	,	,	PUNCT
fueconorg-1306	47	6	as	as	SCONJ
fueconorg-1306	47	7	pointed	point	VERB
fueconorg-1306	47	8	out	out	ADP
fueconorg-1306	47	9	in	in	ADP
fueconorg-1306	47	10	various	various	ADJ
fueconorg-1306	47	11	sources	source	NOUN
fueconorg-1306	47	12	,	,	PUNCT
fueconorg-1306	47	13	are	be	AUX
fueconorg-1306	47	14	briefly	briefly	ADV
fueconorg-1306	47	15	reviewed	review	VERB
fueconorg-1306	47	16	below	below	ADV
fueconorg-1306	47	17	(	(	PUNCT
fueconorg-1306	47	18	see	see	VERB
fueconorg-1306	47	19	ales	ale	NOUN
fueconorg-1306	47	20	,	,	PUNCT
fueconorg-1306	47	21	2008	2008	NUM
fueconorg-1306	47	22	;	;	PUNCT
fueconorg-1306	47	23	barton	barton	PROPN
fueconorg-1306	47	24	,	,	PUNCT
fueconorg-1306	47	25	2003	2003	NUM
fueconorg-1306	47	26	;	;	PUNCT
fueconorg-1306	47	27	bergeon	bergeon	PROPN
fueconorg-1306	47	28	,	,	PUNCT
fueconorg-1306	47	29	2003	2003	NUM
fueconorg-1306	47	30	;	;	PUNCT
fueconorg-1306	47	31	watson	watson	PROPN
fueconorg-1306	47	32	,	,	PUNCT
fueconorg-1306	47	33	2010	2010	NUM
fueconorg-1306	47	34	;	;	PUNCT
fueconorg-1306	47	35	hawes	hawes	PROPN
fueconorg-1306	47	36	,	,	PUNCT
fueconorg-1306	47	37	2013	2013	NUM
fueconorg-1306	47	38	;	;	PUNCT
fueconorg-1306	47	39	hoffman	hoffman	NOUN
fueconorg-1306	47	40	,	,	PUNCT
fueconorg-1306	47	41	2010	2010	NUM
fueconorg-1306	47	42	,	,	PUNCT
fueconorg-1306	47	43	malinić	malinić	NOUN
fueconorg-1306	47	44	,	,	PUNCT
fueconorg-1306	47	45	2013	2013	NUM
fueconorg-1306	47	46	;	;	PUNCT
fueconorg-1306	47	47	martic	martic	ADJ
fueconorg-1306	47	48	,	,	PUNCT
fueconorg-1306	47	49	2013	2013	NUM
fueconorg-1306	47	50	)	)	PUNCT
fueconorg-1306	47	51	.	.	PUNCT
fueconorg-1306	48	1	2.1	2.1	NUM
fueconorg-1306	48	2	.	.	PUNCT
fueconorg-1306	48	3	benefits	benefit	NOUN
fueconorg-1306	48	4	for	for	ADP
fueconorg-1306	48	5	users	user	NOUN
fueconorg-1306	48	6	of	of	ADP
fueconorg-1306	48	7	information	information	NOUN
fueconorg-1306	48	8	in	in	ADP
fueconorg-1306	48	9	the	the	DET
fueconorg-1306	48	10	accounting	accounting	NOUN
fueconorg-1306	48	11	literature	literature	NOUN
fueconorg-1306	48	12	,	,	PUNCT
fueconorg-1306	48	13	it	it	PRON
fueconorg-1306	48	14	is	be	AUX
fueconorg-1306	48	15	a	a	DET
fueconorg-1306	48	16	common	common	ADJ
fueconorg-1306	48	17	view	view	NOUN
fueconorg-1306	48	18	that	that	SCONJ
fueconorg-1306	48	19	only	only	ADV
fueconorg-1306	48	20	the	the	DET
fueconorg-1306	48	21	users	user	NOUN
fueconorg-1306	48	22	of	of	ADP
fueconorg-1306	48	23	information	information	NOUN
fueconorg-1306	48	24	enjoy	enjoy	VERB
fueconorg-1306	48	25	the	the	DET
fueconorg-1306	48	26	benefits	benefit	NOUN
fueconorg-1306	48	27	of	of	ADP
fueconorg-1306	48	28	application	application	NOUN
fueconorg-1306	48	29	of	of	ADP
fueconorg-1306	48	30	xbrl	xbrl	PROPN
fueconorg-1306	48	31	.	.	PUNCT
fueconorg-1306	49	1	in	in	ADP
fueconorg-1306	49	2	support	support	NOUN
fueconorg-1306	49	3	of	of	ADP
fueconorg-1306	49	4	this	this	DET
fueconorg-1306	49	5	view	view	NOUN
fueconorg-1306	49	6	it	it	PRON
fueconorg-1306	49	7	is	be	AUX
fueconorg-1306	49	8	stated	state	VERB
fueconorg-1306	49	9	that	that	SCONJ
fueconorg-1306	49	10	opposed	oppose	VERB
fueconorg-1306	49	11	to	to	ADP
fueconorg-1306	49	12	the	the	DET
fueconorg-1306	49	13	creators	creator	NOUN
fueconorg-1306	49	14	of	of	ADP
fueconorg-1306	49	15	information	information	NOUN
fueconorg-1306	49	16	who	who	PRON
fueconorg-1306	49	17	perform	perform	VERB
fueconorg-1306	49	18	demanding	demand	VERB
fueconorg-1306	49	19	tasks	task	NOUN
fueconorg-1306	49	20	of	of	ADP
fueconorg-1306	49	21	tagging	tag	VERB
fueconorg-1306	49	22	or	or	CCONJ
fueconorg-1306	49	23	labeling	label	VERB
fueconorg-1306	49	24	xbrl	xbrl	PROPN
fueconorg-1306	49	25	information	information	PROPN
fueconorg-1306	49	26	,	,	PUNCT
fueconorg-1306	49	27	the	the	DET
fueconorg-1306	49	28	users	user	NOUN
fueconorg-1306	49	29	enjoy	enjoy	VERB
fueconorg-1306	49	30	the	the	DET
fueconorg-1306	49	31	benefits	benefit	NOUN
fueconorg-1306	49	32	of	of	ADP
fueconorg-1306	49	33	an	an	DET
fueconorg-1306	49	34	easy	easy	ADJ
fueconorg-1306	49	35	access	access	NOUN
fueconorg-1306	49	36	and	and	CCONJ
fueconorg-1306	49	37	manipulation	manipulation	NOUN
fueconorg-1306	49	38	with	with	ADP
fueconorg-1306	49	39	this	this	DET
fueconorg-1306	49	40	application	application	NOUN
fueconorg-1306	49	41	of	of	ADP
fueconorg-1306	49	42	xbrl	xbrl	PROPN
fueconorg-1306	49	43	-	-	PUNCT
fueconorg-1306	49	44	a	a	NOUN
fueconorg-1306	49	45	in	in	ADP
fueconorg-1306	49	46	the	the	DET
fueconorg-1306	49	47	function	function	NOUN
fueconorg-1306	49	48	of	of	ADP
fueconorg-1306	49	49	improvement	improvement	NOUN
fueconorg-1306	49	50	of	of	ADP
fueconorg-1306	49	51	quality	quality	NOUN
fueconorg-1306	49	52	of	of	ADP
fueconorg-1306	49	53	financial	financial	ADJ
fueconorg-1306	49	54	reporting	reporting	NOUN
fueconorg-1306	49	55	in	in	ADP
fueconorg-1306	49	56	montenegro	montenegro	PROPN
fueconorg-1306	49	57	283	283	NUM
fueconorg-1306	49	58	information	information	NOUN
fueconorg-1306	49	59	.	.	PUNCT
fueconorg-1306	50	1	while	while	SCONJ
fueconorg-1306	50	2	we	we	PRON
fueconorg-1306	50	3	are	be	AUX
fueconorg-1306	50	4	going	go	VERB
fueconorg-1306	50	5	to	to	PART
fueconorg-1306	50	6	try	try	VERB
fueconorg-1306	50	7	to	to	PART
fueconorg-1306	50	8	supplement	supplement	VERB
fueconorg-1306	50	9	the	the	DET
fueconorg-1306	50	10	aforementioned	aforementioned	ADJ
fueconorg-1306	50	11	positions	position	NOUN
fueconorg-1306	50	12	on	on	ADP
fueconorg-1306	50	13	the	the	DET
fueconorg-1306	50	14	following	follow	VERB
fueconorg-1306	50	15	pages	page	NOUN
fueconorg-1306	50	16	and	and	CCONJ
fueconorg-1306	50	17	to	to	PART
fueconorg-1306	50	18	point	point	VERB
fueconorg-1306	50	19	out	out	ADP
fueconorg-1306	50	20	to	to	ADP
fueconorg-1306	50	21	the	the	DET
fueconorg-1306	50	22	fact	fact	NOUN
fueconorg-1306	50	23	that	that	SCONJ
fueconorg-1306	50	24	xbrl	xbrl	PROPN
fueconorg-1306	50	25	offers	offer	VERB
fueconorg-1306	50	26	advantages	advantage	NOUN
fueconorg-1306	50	27	in	in	ADP
fueconorg-1306	50	28	the	the	DET
fueconorg-1306	50	29	preparation	preparation	NOUN
fueconorg-1306	50	30	of	of	ADP
fueconorg-1306	50	31	financial	financial	ADJ
fueconorg-1306	50	32	information	information	NOUN
fueconorg-1306	50	33	and	and	CCONJ
fueconorg-1306	50	34	statements	statement	NOUN
fueconorg-1306	50	35	,	,	PUNCT
fueconorg-1306	50	36	there	there	PRON
fueconorg-1306	50	37	is	be	VERB
fueconorg-1306	50	38	no	no	DET
fueconorg-1306	50	39	doubt	doubt	NOUN
fueconorg-1306	50	40	that	that	SCONJ
fueconorg-1306	50	41	xbrl	xbrl	PROPN
fueconorg-1306	50	42	generates	generate	VERB
fueconorg-1306	50	43	a	a	DET
fueconorg-1306	50	44	range	range	NOUN
fueconorg-1306	50	45	of	of	ADP
fueconorg-1306	50	46	benefits	benefit	NOUN
fueconorg-1306	50	47	for	for	ADP
fueconorg-1306	50	48	the	the	DET
fueconorg-1306	50	49	users	user	NOUN
fueconorg-1306	50	50	(	(	PUNCT
fueconorg-1306	50	51	hoffman	hoffman	NOUN
fueconorg-1306	50	52	,	,	PUNCT
fueconorg-1306	50	53	2010	2010	NUM
fueconorg-1306	50	54	,	,	PUNCT
fueconorg-1306	50	55	bergeon	bergeon	NOUN
fueconorg-1306	50	56	,	,	PUNCT
fueconorg-1306	50	57	2003	2003	NUM
fueconorg-1306	50	58	;	;	PUNCT
fueconorg-1306	50	59	martić	martić	NOUN
fueconorg-1306	50	60	,	,	PUNCT
fueconorg-1306	50	61	2013	2013	NUM
fueconorg-1306	50	62	)	)	PUNCT
fueconorg-1306	50	63	,	,	PUNCT
fueconorg-1306	50	64	including	include	VERB
fueconorg-1306	50	65	:	:	PUNCT
fueconorg-1306	50	66			X
fueconorg-1306	50	67	faster	fast	ADJ
fueconorg-1306	50	68	access	access	NOUN
fueconorg-1306	50	69	to	to	ADP
fueconorg-1306	50	70	information	information	NOUN
fueconorg-1306	50	71	.	.	PUNCT
fueconorg-1306	51	1	thanks	thank	NOUN
fueconorg-1306	51	2	to	to	ADP
fueconorg-1306	51	3	the	the	DET
fueconorg-1306	51	4	differentiation	differentiation	NOUN
fueconorg-1306	51	5	of	of	ADP
fueconorg-1306	51	6	information	information	NOUN
fueconorg-1306	51	7	from	from	ADP
fueconorg-1306	51	8	the	the	DET
fueconorg-1306	51	9	applications	application	NOUN
fueconorg-1306	51	10	offered	offer	VERB
fueconorg-1306	51	11	by	by	ADP
fueconorg-1306	51	12	xbrl	xbrl	PROPN
fueconorg-1306	51	13	within	within	ADP
fueconorg-1306	51	14	its	its	PRON
fueconorg-1306	51	15	modular	modular	ADJ
fueconorg-1306	51	16	infrastructure	infrastructure	NOUN
fueconorg-1306	51	17	,	,	PUNCT
fueconorg-1306	51	18	numerous	numerous	ADJ
fueconorg-1306	51	19	processes	process	NOUN
fueconorg-1306	51	20	are	be	AUX
fueconorg-1306	51	21	automated	automate	VERB
fueconorg-1306	51	22	,	,	PUNCT
fueconorg-1306	51	23	so	so	SCONJ
fueconorg-1306	51	24	the	the	DET
fueconorg-1306	51	25	access	access	NOUN
fueconorg-1306	51	26	to	to	ADP
fueconorg-1306	51	27	information	information	NOUN
fueconorg-1306	51	28	is	be	AUX
fueconorg-1306	51	29	faster	fast	ADJ
fueconorg-1306	51	30	.	.	PUNCT
fueconorg-1306	52	1	this	this	PRON
fueconorg-1306	52	2	is	be	AUX
fueconorg-1306	52	3	one	one	NUM
fueconorg-1306	52	4	of	of	ADP
fueconorg-1306	52	5	the	the	DET
fueconorg-1306	52	6	reasons	reason	NOUN
fueconorg-1306	52	7	why	why	SCONJ
fueconorg-1306	52	8	the	the	DET
fueconorg-1306	52	9	regulators	regulator	NOUN
fueconorg-1306	52	10	and	and	CCONJ
fueconorg-1306	52	11	stock	stock	NOUN
fueconorg-1306	52	12	exchanges	exchange	NOUN
fueconorg-1306	52	13	around	around	ADP
fueconorg-1306	52	14	the	the	DET
fueconorg-1306	52	15	world	world	NOUN
fueconorg-1306	52	16	are	be	AUX
fueconorg-1306	52	17	leaders	leader	NOUN
fueconorg-1306	52	18	in	in	ADP
fueconorg-1306	52	19	the	the	DET
fueconorg-1306	52	20	implementation	implementation	NOUN
fueconorg-1306	52	21	of	of	ADP
fueconorg-1306	52	22	xbrl	xbrl	PROPN
fueconorg-1306	52	23	.	.	PUNCT
fueconorg-1306	53	1			PROPN
fueconorg-1306	53	2	information	information	NOUN
fueconorg-1306	53	3	collection	collection	NOUN
fueconorg-1306	53	4	(	(	PUNCT
fueconorg-1306	53	5	breakdown	breakdown	NOUN
fueconorg-1306	53	6	)	)	PUNCT
fueconorg-1306	53	7	.	.	PUNCT
fueconorg-1306	54	1	if	if	SCONJ
fueconorg-1306	54	2	you	you	PRON
fueconorg-1306	54	3	have	have	AUX
fueconorg-1306	54	4	ever	ever	ADV
fueconorg-1306	54	5	collected	collect	VERB
fueconorg-1306	54	6	information	information	NOUN
fueconorg-1306	54	7	from	from	ADP
fueconorg-1306	54	8	two	two	NUM
fueconorg-1306	54	9	or	or	CCONJ
fueconorg-1306	54	10	more	more	ADJ
fueconorg-1306	54	11	people	people	NOUN
fueconorg-1306	54	12	who	who	PRON
fueconorg-1306	54	13	present	present	VERB
fueconorg-1306	54	14	that	that	DET
fueconorg-1306	54	15	information	information	NOUN
fueconorg-1306	54	16	in	in	ADP
fueconorg-1306	54	17	tables	table	NOUN
fueconorg-1306	54	18	,	,	PUNCT
fueconorg-1306	54	19	then	then	ADV
fueconorg-1306	54	20	you	you	PRON
fueconorg-1306	54	21	have	have	VERB
fueconorg-1306	54	22	a	a	DET
fueconorg-1306	54	23	very	very	ADV
fueconorg-1306	54	24	good	good	ADJ
fueconorg-1306	54	25	understanding	understanding	NOUN
fueconorg-1306	54	26	of	of	ADP
fueconorg-1306	54	27	the	the	DET
fueconorg-1306	54	28	problems	problem	NOUN
fueconorg-1306	54	29	of	of	ADP
fueconorg-1306	54	30	data	datum	NOUN
fueconorg-1306	54	31	collection	collection	NOUN
fueconorg-1306	54	32	.	.	PUNCT
fueconorg-1306	55	1	different	different	ADJ
fueconorg-1306	55	2	presentation	presentation	NOUN
fueconorg-1306	55	3	formats	format	NOUN
fueconorg-1306	55	4	make	make	VERB
fueconorg-1306	55	5	data	datum	NOUN
fueconorg-1306	55	6	collection	collection	NOUN
fueconorg-1306	55	7	very	very	ADV
fueconorg-1306	55	8	complex	complex	ADJ
fueconorg-1306	55	9	.	.	PUNCT
fueconorg-1306	56	1	even	even	ADV
fueconorg-1306	56	2	if	if	SCONJ
fueconorg-1306	56	3	we	we	PRON
fueconorg-1306	56	4	have	have	VERB
fueconorg-1306	56	5	the	the	DET
fueconorg-1306	56	6	same	same	ADJ
fueconorg-1306	56	7	software	software	NOUN
fueconorg-1306	56	8	versions	version	NOUN
fueconorg-1306	56	9	and	and	CCONJ
fueconorg-1306	56	10	use	use	VERB
fueconorg-1306	56	11	standardized	standardized	ADJ
fueconorg-1306	56	12	tabular	tabular	NOUN
fueconorg-1306	56	13	formats	format	NOUN
fueconorg-1306	56	14	,	,	PUNCT
fueconorg-1306	56	15	unintentional	unintentional	ADJ
fueconorg-1306	56	16	errors	error	NOUN
fueconorg-1306	56	17	and	and	CCONJ
fueconorg-1306	56	18	inconsistencies	inconsistency	NOUN
fueconorg-1306	56	19	in	in	ADP
fueconorg-1306	56	20	communication	communication	NOUN
fueconorg-1306	56	21	may	may	AUX
fueconorg-1306	56	22	create	create	VERB
fueconorg-1306	56	23	problems	problem	NOUN
fueconorg-1306	56	24	during	during	ADP
fueconorg-1306	56	25	the	the	DET
fueconorg-1306	56	26	exchange	exchange	NOUN
fueconorg-1306	56	27	.	.	PUNCT
fueconorg-1306	57	1	on	on	ADP
fueconorg-1306	57	2	the	the	DET
fueconorg-1306	57	3	other	other	ADJ
fueconorg-1306	57	4	hand	hand	NOUN
fueconorg-1306	57	5	,	,	PUNCT
fueconorg-1306	57	6	the	the	DET
fueconorg-1306	57	7	xbrl	xbrl	PROPN
fueconorg-1306	57	8	standard	standard	PROPN
fueconorg-1306	57	9	changes	change	VERB
fueconorg-1306	57	10	the	the	DET
fueconorg-1306	57	11	options	option	NOUN
fueconorg-1306	57	12	for	for	ADP
fueconorg-1306	57	13	the	the	DET
fueconorg-1306	57	14	exchange	exchange	NOUN
fueconorg-1306	57	15	offering	offer	VERB
fueconorg-1306	57	16	a	a	DET
fueconorg-1306	57	17	unique	unique	ADJ
fueconorg-1306	57	18	standard	standard	NOUN
fueconorg-1306	57	19	that	that	PRON
fueconorg-1306	57	20	provides	provide	VERB
fueconorg-1306	57	21	efficient	efficient	ADJ
fueconorg-1306	57	22	exchange	exchange	NOUN
fueconorg-1306	57	23	of	of	ADP
fueconorg-1306	57	24	consistent	consistent	ADJ
fueconorg-1306	57	25	information	information	NOUN
fueconorg-1306	57	26	.	.	PUNCT
fueconorg-1306	58	1			PROPN
fueconorg-1306	59	1	flexible	flexible	ADJ
fueconorg-1306	59	2	information	information	NOUN
fueconorg-1306	59	3	format	format	NOUN
fueconorg-1306	59	4	.	.	PUNCT
fueconorg-1306	60	1	when	when	SCONJ
fueconorg-1306	60	2	you	you	PRON
fueconorg-1306	60	3	get	get	VERB
fueconorg-1306	60	4	a	a	DET
fueconorg-1306	60	5	certain	certain	ADJ
fueconorg-1306	60	6	set	set	NOUN
fueconorg-1306	60	7	of	of	ADP
fueconorg-1306	60	8	information	information	NOUN
fueconorg-1306	60	9	,	,	PUNCT
fueconorg-1306	60	10	how	how	SCONJ
fueconorg-1306	60	11	many	many	ADJ
fueconorg-1306	60	12	times	time	NOUN
fueconorg-1306	60	13	have	have	AUX
fueconorg-1306	60	14	you	you	PRON
fueconorg-1306	60	15	wished	wish	VERB
fueconorg-1306	60	16	to	to	PART
fueconorg-1306	60	17	receive	receive	VERB
fueconorg-1306	60	18	that	that	DET
fueconorg-1306	60	19	information	information	NOUN
fueconorg-1306	60	20	in	in	ADP
fueconorg-1306	60	21	another	another	DET
fueconorg-1306	60	22	format	format	NOUN
fueconorg-1306	60	23	?	?	PUNCT
fueconorg-1306	61	1	with	with	ADP
fueconorg-1306	61	2	xbrl	xbrl	PROPN
fueconorg-1306	61	3	,	,	PUNCT
fueconorg-1306	61	4	the	the	DET
fueconorg-1306	61	5	reformatting	reformatting	NOUN
fueconorg-1306	61	6	of	of	ADP
fueconorg-1306	61	7	information	information	NOUN
fueconorg-1306	61	8	is	be	AUX
fueconorg-1306	61	9	very	very	ADV
fueconorg-1306	61	10	easy	easy	ADJ
fueconorg-1306	61	11	.	.	PUNCT
fueconorg-1306	62	1	information	information	NOUN
fueconorg-1306	62	2	can	can	AUX
fueconorg-1306	62	3	be	be	AUX
fueconorg-1306	62	4	automatically	automatically	ADV
fueconorg-1306	62	5	retrieved	retrieve	VERB
fueconorg-1306	62	6	from	from	ADP
fueconorg-1306	62	7	the	the	DET
fueconorg-1306	62	8	databases	database	NOUN
fueconorg-1306	62	9	and	and	CCONJ
fueconorg-1306	62	10	taxonomies	taxonomy	NOUN
fueconorg-1306	62	11	,	,	PUNCT
fueconorg-1306	62	12	exchanged	exchange	VERB
fueconorg-1306	62	13	in	in	ADP
fueconorg-1306	62	14	xbrl	xbrl	PROPN
fueconorg-1306	62	15	and	and	CCONJ
fueconorg-1306	62	16	then	then	ADV
fueconorg-1306	62	17	exported	export	VERB
fueconorg-1306	62	18	to	to	ADP
fueconorg-1306	62	19	another	another	DET
fueconorg-1306	62	20	format	format	NOUN
fueconorg-1306	62	21	of	of	ADP
fueconorg-1306	62	22	your	your	PRON
fueconorg-1306	62	23	choice	choice	NOUN
fueconorg-1306	62	24	.	.	PUNCT
fueconorg-1306	63	1			PROPN
fueconorg-1306	64	1	information	information	NOUN
fueconorg-1306	64	2	is	be	AUX
fueconorg-1306	64	3	not	not	PART
fueconorg-1306	64	4	locked	lock	VERB
fueconorg-1306	64	5	in	in	ADP
fueconorg-1306	64	6	one	one	NUM
fueconorg-1306	64	7	presentation	presentation	NOUN
fueconorg-1306	64	8	format	format	NOUN
fueconorg-1306	64	9	.	.	PUNCT
fueconorg-1306	65	1	this	this	DET
fueconorg-1306	65	2	benefit	benefit	NOUN
fueconorg-1306	65	3	actually	actually	ADV
fueconorg-1306	65	4	stems	stem	VERB
fueconorg-1306	65	5	from	from	ADP
fueconorg-1306	65	6	the	the	DET
fueconorg-1306	65	7	previous	previous	ADJ
fueconorg-1306	65	8	one	one	NUM
fueconorg-1306	65	9	.	.	PUNCT
fueconorg-1306	66	1	namely	namely	ADV
fueconorg-1306	66	2	,	,	PUNCT
fueconorg-1306	66	3	the	the	DET
fueconorg-1306	66	4	flexibility	flexibility	NOUN
fueconorg-1306	66	5	,	,	PUNCT
fueconorg-1306	66	6	scalability	scalability	NOUN
fueconorg-1306	66	7	and	and	CCONJ
fueconorg-1306	66	8	dynamism	dynamism	NOUN
fueconorg-1306	66	9	are	be	AUX
fueconorg-1306	66	10	basic	basic	ADJ
fueconorg-1306	66	11	characteristics	characteristic	NOUN
fueconorg-1306	66	12	of	of	ADP
fueconorg-1306	66	13	business	business	NOUN
fueconorg-1306	66	14	information	information	NOUN
fueconorg-1306	66	15	exchange	exchange	NOUN
fueconorg-1306	66	16	through	through	ADP
fueconorg-1306	66	17	the	the	DET
fueconorg-1306	66	18	xbrl	xbrl	PROPN
fueconorg-1306	66	19	standard	standard	PROPN
fueconorg-1306	66	20	.	.	PUNCT
fueconorg-1306	66	21			PUNCT
fueconorg-1306	67	1	the	the	DET
fueconorg-1306	67	2	possibility	possibility	NOUN
fueconorg-1306	67	3	of	of	ADP
fueconorg-1306	67	4	automated	automate	VERB
fueconorg-1306	67	5	search	search	NOUN
fueconorg-1306	67	6	of	of	ADP
fueconorg-1306	67	7	information	information	NOUN
fueconorg-1306	67	8	.	.	PUNCT
fueconorg-1306	68	1	thanks	thank	NOUN
fueconorg-1306	68	2	to	to	ADP
fueconorg-1306	68	3	xbrl	xbrl	PROPN
fueconorg-1306	68	4	,	,	PUNCT
fueconorg-1306	68	5	the	the	DET
fueconorg-1306	68	6	search	search	NOUN
fueconorg-1306	68	7	of	of	ADP
fueconorg-1306	68	8	financial	financial	ADJ
fueconorg-1306	68	9	information	information	NOUN
fueconorg-1306	68	10	can	can	AUX
fueconorg-1306	68	11	be	be	AUX
fueconorg-1306	68	12	much	much	ADV
fueconorg-1306	68	13	easier	easy	ADJ
fueconorg-1306	68	14	,	,	PUNCT
fueconorg-1306	68	15	because	because	SCONJ
fueconorg-1306	68	16	it	it	PRON
fueconorg-1306	68	17	uses	use	VERB
fueconorg-1306	68	18	a	a	DET
fueconorg-1306	68	19	standard	standard	ADJ
fueconorg-1306	68	20	format	format	NOUN
fueconorg-1306	68	21	in	in	ADP
fueconorg-1306	68	22	which	which	PRON
fueconorg-1306	68	23	structured	structured	ADJ
fueconorg-1306	68	24	information	information	NOUN
fueconorg-1306	68	25	is	be	AUX
fueconorg-1306	68	26	presented	present	VERB
fueconorg-1306	68	27	.	.	PUNCT
fueconorg-1306	69	1	moreover	moreover	ADV
fueconorg-1306	69	2	,	,	PUNCT
fueconorg-1306	69	3	the	the	DET
fueconorg-1306	69	4	application	application	NOUN
fueconorg-1306	69	5	of	of	ADP
fueconorg-1306	69	6	xbrl	xbrl	PROPN
fueconorg-1306	69	7	includes	include	VERB
fueconorg-1306	69	8	standardized	standardized	ADJ
fueconorg-1306	69	9	metadata	metadata	NOUN
fueconorg-1306	69	10	so	so	SCONJ
fueconorg-1306	69	11	that	that	SCONJ
fueconorg-1306	69	12	analysts	analyst	NOUN
fueconorg-1306	69	13	can	can	AUX
fueconorg-1306	69	14	analyze	analyze	VERB
fueconorg-1306	69	15	and	and	CCONJ
fueconorg-1306	69	16	compare	compare	VERB
fueconorg-1306	69	17	companies	company	NOUN
fueconorg-1306	69	18	more	more	ADV
fueconorg-1306	69	19	easily	easily	ADV
fueconorg-1306	69	20	.	.	PUNCT
fueconorg-1306	70	1	2.2	2.2	NUM
fueconorg-1306	70	2	.	.	PUNCT
fueconorg-1306	70	3	benefits	benefit	NOUN
fueconorg-1306	70	4	from	from	ADP
fueconorg-1306	70	5	the	the	DET
fueconorg-1306	70	6	aspect	aspect	NOUN
fueconorg-1306	70	7	of	of	ADP
fueconorg-1306	70	8	information	information	NOUN
fueconorg-1306	70	9	creators	creator	NOUN
fueconorg-1306	70	10	we	we	PRON
fueconorg-1306	70	11	have	have	AUX
fueconorg-1306	70	12	already	already	ADV
fueconorg-1306	70	13	emphasized	emphasize	VERB
fueconorg-1306	70	14	that	that	SCONJ
fueconorg-1306	70	15	the	the	DET
fueconorg-1306	70	16	advantages	advantage	NOUN
fueconorg-1306	70	17	provided	provide	VERB
fueconorg-1306	70	18	by	by	ADP
fueconorg-1306	70	19	xbrl	xbrl	PROPN
fueconorg-1306	70	20	to	to	ADP
fueconorg-1306	70	21	the	the	DET
fueconorg-1306	70	22	users	user	NOUN
fueconorg-1306	70	23	of	of	ADP
fueconorg-1306	70	24	information	information	NOUN
fueconorg-1306	70	25	are	be	AUX
fueconorg-1306	70	26	more	more	ADV
fueconorg-1306	70	27	explicit	explicit	ADJ
fueconorg-1306	70	28	compared	compare	VERB
fueconorg-1306	70	29	to	to	ADP
fueconorg-1306	70	30	the	the	DET
fueconorg-1306	70	31	advantages	advantage	NOUN
fueconorg-1306	70	32	that	that	SCONJ
fueconorg-1306	70	33	this	this	DET
fueconorg-1306	70	34	standard	standard	NOUN
fueconorg-1306	70	35	offers	offer	VERB
fueconorg-1306	70	36	to	to	ADP
fueconorg-1306	70	37	the	the	DET
fueconorg-1306	70	38	creators	creator	NOUN
fueconorg-1306	70	39	of	of	ADP
fueconorg-1306	70	40	information	information	NOUN
fueconorg-1306	70	41	.	.	PUNCT
fueconorg-1306	71	1	considering	consider	VERB
fueconorg-1306	71	2	the	the	DET
fueconorg-1306	71	3	fact	fact	NOUN
fueconorg-1306	71	4	that	that	SCONJ
fueconorg-1306	71	5	the	the	DET
fueconorg-1306	71	6	process	process	NOUN
fueconorg-1306	71	7	of	of	ADP
fueconorg-1306	71	8	tagging	tagging	NOUN
fueconorg-1306	71	9	of	of	ADP
fueconorg-1306	71	10	xbrl	xbrl	PROPN
fueconorg-1306	71	11	data	data	PROPN
fueconorg-1306	71	12	is	be	AUX
fueconorg-1306	71	13	a	a	DET
fueconorg-1306	71	14	labor	labor	NOUN
fueconorg-1306	71	15	-	-	PUNCT
fueconorg-1306	71	16	intensive	intensive	ADJ
fueconorg-1306	71	17	task	task	NOUN
fueconorg-1306	71	18	,	,	PUNCT
fueconorg-1306	71	19	however	however	ADV
fueconorg-1306	71	20	,	,	PUNCT
fueconorg-1306	71	21	we	we	PRON
fueconorg-1306	71	22	can	can	AUX
fueconorg-1306	71	23	point	point	VERB
fueconorg-1306	71	24	out	out	ADP
fueconorg-1306	71	25	a	a	DET
fueconorg-1306	71	26	whole	whole	ADJ
fueconorg-1306	71	27	range	range	NOUN
fueconorg-1306	71	28	of	of	ADP
fueconorg-1306	71	29	benefits	benefit	NOUN
fueconorg-1306	71	30	(	(	PUNCT
fueconorg-1306	71	31	bergeon	bergeon	NOUN
fueconorg-1306	71	32	,	,	PUNCT
fueconorg-1306	71	33	2003	2003	NUM
fueconorg-1306	71	34	;	;	PUNCT
fueconorg-1306	71	35	watson	watson	PROPN
fueconorg-1306	71	36	,	,	PUNCT
fueconorg-1306	71	37	2010	2010	NUM
fueconorg-1306	71	38	;	;	PUNCT
fueconorg-1306	71	39	hawes	hawes	PROPN
fueconorg-1306	71	40	,	,	PUNCT
fueconorg-1306	71	41	2013	2013	NUM
fueconorg-1306	71	42	;	;	PUNCT
fueconorg-1306	71	43	hoffman	hoffman	NOUN
fueconorg-1306	71	44	,	,	PUNCT
fueconorg-1306	71	45	2010	2010	NUM
fueconorg-1306	71	46	)	)	PUNCT
fueconorg-1306	71	47	regarding	regard	VERB
fueconorg-1306	71	48	the	the	DET
fueconorg-1306	71	49	creators	creator	NOUN
fueconorg-1306	71	50	of	of	ADP
fueconorg-1306	71	51	information	information	NOUN
fueconorg-1306	71	52	:	:	PUNCT
fueconorg-1306	71	53			X
fueconorg-1306	71	54	lower	low	ADJ
fueconorg-1306	71	55	costs	cost	NOUN
fueconorg-1306	71	56	of	of	ADP
fueconorg-1306	71	57	information	information	NOUN
fueconorg-1306	71	58	production	production	NOUN
fueconorg-1306	71	59	.	.	PUNCT
fueconorg-1306	72	1	essentially	essentially	ADV
fueconorg-1306	72	2	,	,	PUNCT
fueconorg-1306	72	3	preparation	preparation	NOUN
fueconorg-1306	72	4	of	of	ADP
fueconorg-1306	72	5	financial	financial	ADJ
fueconorg-1306	72	6	statements	statement	NOUN
fueconorg-1306	72	7	through	through	ADP
fueconorg-1306	72	8	xbrl	xbrl	PROPN
fueconorg-1306	72	9	is	be	AUX
fueconorg-1306	72	10	based	base	VERB
fueconorg-1306	72	11	on	on	ADP
fueconorg-1306	72	12	the	the	DET
fueconorg-1306	72	13	identification	identification	NOUN
fueconorg-1306	72	14	-	-	PUNCT
fueconorg-1306	72	15	tagging	tagging	NOUN
fueconorg-1306	72	16	of	of	ADP
fueconorg-1306	72	17	each	each	DET
fueconorg-1306	72	18	position	position	NOUN
fueconorg-1306	72	19	in	in	ADP
fueconorg-1306	72	20	the	the	DET
fueconorg-1306	72	21	statement	statement	NOUN
fueconorg-1306	72	22	,	,	PUNCT
fueconorg-1306	72	23	making	make	VERB
fueconorg-1306	72	24	in	in	ADP
fueconorg-1306	72	25	this	this	DET
fueconorg-1306	72	26	way	way	NOUN
fueconorg-1306	72	27	savings	saving	NOUN
fueconorg-1306	72	28	in	in	ADP
fueconorg-1306	72	29	costs	cost	NOUN
fueconorg-1306	72	30	and	and	CCONJ
fueconorg-1306	72	31	time	time	NOUN
fueconorg-1306	72	32	through	through	ADP
fueconorg-1306	72	33	the	the	DET
fueconorg-1306	72	34	automation	automation	NOUN
fueconorg-1306	72	35	of	of	ADP
fueconorg-1306	72	36	processes	process	NOUN
fueconorg-1306	72	37	that	that	PRON
fueconorg-1306	72	38	are	be	AUX
fueconorg-1306	72	39	more	more	ADV
fueconorg-1306	72	40	susceptible	susceptible	ADJ
fueconorg-1306	72	41	to	to	ADP
fueconorg-1306	72	42	errors	error	NOUN
fueconorg-1306	72	43	of	of	ADP
fueconorg-1306	72	44	human	human	ADJ
fueconorg-1306	72	45	intervention	intervention	NOUN
fueconorg-1306	72	46	and	and	CCONJ
fueconorg-1306	72	47	the	the	DET
fueconorg-1306	72	48	need	need	NOUN
fueconorg-1306	72	49	for	for	ADP
fueconorg-1306	72	50	the	the	DET
fueconorg-1306	72	51	re	re	NOUN
fueconorg-1306	72	52	-	-	NOUN
fueconorg-1306	72	53	entry	entry	NOUN
fueconorg-1306	72	54	of	of	ADP
fueconorg-1306	72	55	data	data	PROPN
fueconorg-1306	72	56	.	.	PUNCT
fueconorg-1306	73	1			PART
fueconorg-1306	74	1	communication	communication	NOUN
fueconorg-1306	74	2	with	with	ADP
fueconorg-1306	74	3	customers	customer	NOUN
fueconorg-1306	74	4	on	on	ADP
fueconorg-1306	74	5	a	a	DET
fueconorg-1306	74	6	constant	constant	ADJ
fueconorg-1306	74	7	basis	basis	NOUN
fueconorg-1306	74	8	.	.	PUNCT
fueconorg-1306	75	1	by	by	ADP
fueconorg-1306	75	2	using	use	VERB
fueconorg-1306	75	3	xbrl	xbrl	PROPN
fueconorg-1306	75	4	,	,	PUNCT
fueconorg-1306	75	5	the	the	DET
fueconorg-1306	75	6	communication	communication	NOUN
fueconorg-1306	75	7	with	with	ADP
fueconorg-1306	75	8	users	user	NOUN
fueconorg-1306	75	9	takes	take	VERB
fueconorg-1306	75	10	place	place	NOUN
fueconorg-1306	75	11	virtually	virtually	ADV
fueconorg-1306	75	12	in	in	ADP
fueconorg-1306	75	13	real	real	ADJ
fueconorg-1306	75	14	time	time	NOUN
fueconorg-1306	75	15	on	on	ADP
fueconorg-1306	75	16	a	a	DET
fueconorg-1306	75	17	constant	constant	ADJ
fueconorg-1306	75	18	basis	basis	NOUN
fueconorg-1306	75	19	,	,	PUNCT
fueconorg-1306	75	20	bearing	bear	VERB
fueconorg-1306	75	21	in	in	ADP
fueconorg-1306	75	22	mind	mind	NOUN
fueconorg-1306	75	23	that	that	SCONJ
fueconorg-1306	75	24	the	the	DET
fueconorg-1306	75	25	data	datum	NOUN
fueconorg-1306	75	26	are	be	AUX
fueconorg-1306	75	27	precisely	precisely	ADV
fueconorg-1306	75	28	defined	define	VERB
fueconorg-1306	75	29	within	within	ADP
fueconorg-1306	75	30	the	the	DET
fueconorg-1306	75	31	taxonomies	taxonomy	NOUN
fueconorg-1306	75	32	while	while	SCONJ
fueconorg-1306	75	33	labelling	labelling	NOUN
fueconorg-1306	75	34	and	and	CCONJ
fueconorg-1306	75	35	presented	present	VERB
fueconorg-1306	75	36	in	in	ADP
fueconorg-1306	75	37	the	the	DET
fueconorg-1306	75	38	standard	standard	NOUN
fueconorg-1306	75	39	based	base	VERB
fueconorg-1306	75	40	on	on	ADP
fueconorg-1306	75	41	open	open	ADJ
fueconorg-1306	75	42	code	code	NOUN
fueconorg-1306	75	43	available	available	ADJ
fueconorg-1306	75	44	to	to	ADP
fueconorg-1306	75	45	all	all	DET
fueconorg-1306	75	46	users	user	NOUN
fueconorg-1306	75	47	.	.	PUNCT
fueconorg-1306	76	1			PROPN
fueconorg-1306	76	2	enhanced	enhance	VERB
fueconorg-1306	76	3	functionality	functionality	NOUN
fueconorg-1306	76	4	connecting	connect	VERB
fueconorg-1306	76	5	the	the	DET
fueconorg-1306	76	6	relevant	relevant	ADJ
fueconorg-1306	76	7	sources	source	NOUN
fueconorg-1306	76	8	to	to	ADP
fueconorg-1306	76	9	the	the	DET
fueconorg-1306	76	10	documents	document	NOUN
fueconorg-1306	76	11	ensures	ensure	VERB
fueconorg-1306	76	12	better	well	ADJ
fueconorg-1306	76	13	preparation	preparation	NOUN
fueconorg-1306	76	14	to	to	ADP
fueconorg-1306	76	15	the	the	DET
fueconorg-1306	76	16	environment	environment	NOUN
fueconorg-1306	76	17	.	.	PUNCT
fueconorg-1306	77	1	policies	policy	NOUN
fueconorg-1306	77	2	,	,	PUNCT
fueconorg-1306	77	3	resources	resource	NOUN
fueconorg-1306	77	4	and	and	CCONJ
fueconorg-1306	77	5	other	other	ADJ
fueconorg-1306	77	6	relevant	relevant	ADJ
fueconorg-1306	77	7	contents	content	NOUN
fueconorg-1306	77	8	are	be	AUX
fueconorg-1306	77	9	contextually	contextually	ADV
fueconorg-1306	77	10	available	available	ADJ
fueconorg-1306	77	11	through	through	ADP
fueconorg-1306	77	12	a	a	DET
fueconorg-1306	77	13	xbrl	xbrl	PROPN
fueconorg-1306	77	14	document	document	NOUN
fueconorg-1306	77	15	.	.	PUNCT
fueconorg-1306	78	1	284	284	NUM
fueconorg-1306	79	1	v.	v.	ADP
fueconorg-1306	79	2	martić	martić	PROPN
fueconorg-1306	79	3			X
fueconorg-1306	79	4	flexibility	flexibility	NOUN
fueconorg-1306	79	5	–	–	PUNCT
fueconorg-1306	79	6	xbrl	xbrl	PROPN
fueconorg-1306	79	7	greatly	greatly	ADV
fueconorg-1306	79	8	increases	increase	VERB
fueconorg-1306	79	9	the	the	DET
fueconorg-1306	79	10	flexibility	flexibility	NOUN
fueconorg-1306	79	11	and	and	CCONJ
fueconorg-1306	79	12	speed	speed	NOUN
fueconorg-1306	79	13	of	of	ADP
fueconorg-1306	79	14	data	datum	NOUN
fueconorg-1306	79	15	manipulation	manipulation	NOUN
fueconorg-1306	79	16	in	in	ADP
fueconorg-1306	79	17	its	its	PRON
fueconorg-1306	79	18	original	original	ADJ
fueconorg-1306	79	19	form	form	NOUN
fueconorg-1306	79	20	.	.	PUNCT
fueconorg-1306	80	1	thanks	thank	NOUN
fueconorg-1306	80	2	to	to	ADP
fueconorg-1306	80	3	the	the	DET
fueconorg-1306	80	4	separation	separation	NOUN
fueconorg-1306	80	5	of	of	ADP
fueconorg-1306	80	6	the	the	DET
fueconorg-1306	80	7	information	information	NOUN
fueconorg-1306	80	8	from	from	ADP
fueconorg-1306	80	9	the	the	DET
fueconorg-1306	80	10	presentation	presentation	NOUN
fueconorg-1306	80	11	format	format	NOUN
fueconorg-1306	80	12	,	,	PUNCT
fueconorg-1306	80	13	the	the	DET
fueconorg-1306	80	14	creators	creator	NOUN
fueconorg-1306	80	15	of	of	ADP
fueconorg-1306	80	16	information	information	NOUN
fueconorg-1306	80	17	are	be	AUX
fueconorg-1306	80	18	provided	provide	VERB
fueconorg-1306	80	19	with	with	ADP
fueconorg-1306	80	20	significant	significant	ADJ
fueconorg-1306	80	21	flexibility	flexibility	NOUN
fueconorg-1306	80	22	regarding	regard	VERB
fueconorg-1306	80	23	the	the	DET
fueconorg-1306	80	24	manner	manner	NOUN
fueconorg-1306	80	25	in	in	ADP
fueconorg-1306	80	26	which	which	PRON
fueconorg-1306	80	27	the	the	DET
fueconorg-1306	80	28	information	information	NOUN
fueconorg-1306	80	29	will	will	AUX
fueconorg-1306	80	30	be	be	AUX
fueconorg-1306	80	31	presented	present	VERB
fueconorg-1306	80	32	.	.	PUNCT
fueconorg-1306	81	1			PROPN
fueconorg-1306	81	2	built	build	VERB
fueconorg-1306	81	3	-	-	PUNCT
fueconorg-1306	81	4	in	in	ADP
fueconorg-1306	81	5	validators	validator	NOUN
fueconorg-1306	81	6	and	and	CCONJ
fueconorg-1306	81	7	standards	standard	NOUN
fueconorg-1306	81	8	one	one	NUM
fueconorg-1306	81	9	of	of	ADP
fueconorg-1306	81	10	the	the	DET
fueconorg-1306	81	11	key	key	ADJ
fueconorg-1306	81	12	advantages	advantage	NOUN
fueconorg-1306	81	13	when	when	SCONJ
fueconorg-1306	81	14	creating	create	VERB
fueconorg-1306	81	15	information	information	NOUN
fueconorg-1306	81	16	.	.	PUNCT
fueconorg-1306	82	1	the	the	DET
fueconorg-1306	82	2	information	information	NOUN
fueconorg-1306	82	3	is	be	AUX
fueconorg-1306	82	4	retreated	retreat	VERB
fueconorg-1306	82	5	from	from	ADP
fueconorg-1306	82	6	taxonomies	taxonomy	NOUN
fueconorg-1306	82	7	that	that	PRON
fueconorg-1306	82	8	represent	represent	VERB
fueconorg-1306	82	9	the	the	DET
fueconorg-1306	82	10	standardized	standardized	ADJ
fueconorg-1306	82	11	vocabularies	vocabulary	NOUN
fueconorg-1306	82	12	of	of	ADP
fueconorg-1306	82	13	accounting	accounting	NOUN
fueconorg-1306	82	14	principles	principle	NOUN
fueconorg-1306	82	15	.	.	PUNCT
fueconorg-1306	83	1	they	they	PRON
fueconorg-1306	83	2	also	also	ADV
fueconorg-1306	83	3	include	include	VERB
fueconorg-1306	83	4	built	build	VERB
fueconorg-1306	83	5	-	-	PUNCT
fueconorg-1306	83	6	in	in	ADP
fueconorg-1306	83	7	validators	validator	NOUN
fueconorg-1306	83	8	,	,	PUNCT
fueconorg-1306	83	9	which	which	PRON
fueconorg-1306	83	10	enable	enable	VERB
fueconorg-1306	83	11	detecting	detect	VERB
fueconorg-1306	83	12	the	the	DET
fueconorg-1306	83	13	errors	error	NOUN
fueconorg-1306	83	14	before	before	SCONJ
fueconorg-1306	83	15	they	they	PRON
fueconorg-1306	83	16	enter	enter	VERB
fueconorg-1306	83	17	the	the	DET
fueconorg-1306	83	18	system	system	NOUN
fueconorg-1306	83	19	,	,	PUNCT
fueconorg-1306	83	20	which	which	PRON
fueconorg-1306	83	21	significantly	significantly	ADV
fueconorg-1306	83	22	increases	increase	VERB
fueconorg-1306	83	23	the	the	DET
fueconorg-1306	83	24	quality	quality	NOUN
fueconorg-1306	83	25	of	of	ADP
fueconorg-1306	83	26	data	datum	NOUN
fueconorg-1306	83	27	.	.	PUNCT
fueconorg-1306	84	1			PART
fueconorg-1306	85	1	multi	multi	ADJ
fueconorg-1306	85	2	-	-	ADJ
fueconorg-1306	85	3	language	language	NOUN
fueconorg-1306	85	4	support	support	NOUN
fueconorg-1306	85	5	.	.	PUNCT
fueconorg-1306	86	1	as	as	ADP
fueconorg-1306	86	2	the	the	DET
fueconorg-1306	86	3	global	global	ADJ
fueconorg-1306	86	4	standard	standard	NOUN
fueconorg-1306	86	5	,	,	PUNCT
fueconorg-1306	86	6	the	the	DET
fueconorg-1306	86	7	xbrl	xbrl	PROPN
fueconorg-1306	86	8	neutralizes	neutralize	VERB
fueconorg-1306	86	9	the	the	DET
fueconorg-1306	86	10	language	language	NOUN
fueconorg-1306	86	11	barriers	barrier	NOUN
fueconorg-1306	86	12	enabling	enable	VERB
fueconorg-1306	86	13	the	the	DET
fueconorg-1306	86	14	expression	expression	NOUN
fueconorg-1306	86	15	of	of	ADP
fueconorg-1306	86	16	definitions	definition	NOUN
fueconorg-1306	86	17	in	in	ADP
fueconorg-1306	86	18	the	the	DET
fueconorg-1306	86	19	language	language	NOUN
fueconorg-1306	86	20	of	of	ADP
fueconorg-1306	86	21	your	your	PRON
fueconorg-1306	86	22	choice	choice	NOUN
fueconorg-1306	86	23	.	.	PUNCT
fueconorg-1306	87	1	therefore	therefore	ADV
fueconorg-1306	87	2	it	it	PRON
fueconorg-1306	87	3	is	be	AUX
fueconorg-1306	87	4	possible	possible	ADJ
fueconorg-1306	87	5	to	to	PART
fueconorg-1306	87	6	display	display	VERB
fueconorg-1306	87	7	a	a	DET
fueconorg-1306	87	8	series	series	NOUN
fueconorg-1306	87	9	of	of	ADP
fueconorg-1306	87	10	statements	statement	NOUN
fueconorg-1306	87	11	in	in	ADP
fueconorg-1306	87	12	a	a	DET
fueconorg-1306	87	13	language	language	NOUN
fueconorg-1306	87	14	different	different	ADJ
fueconorg-1306	87	15	from	from	ADP
fueconorg-1306	87	16	the	the	DET
fueconorg-1306	87	17	language	language	NOUN
fueconorg-1306	87	18	in	in	ADP
fueconorg-1306	87	19	which	which	PRON
fueconorg-1306	87	20	the	the	DET
fueconorg-1306	87	21	statements	statement	NOUN
fueconorg-1306	87	22	have	have	AUX
fueconorg-1306	87	23	been	be	AUX
fueconorg-1306	87	24	prepared	prepare	VERB
fueconorg-1306	87	25	without	without	ADP
fueconorg-1306	87	26	any	any	DET
fueconorg-1306	87	27	additional	additional	ADJ
fueconorg-1306	87	28	intervention	intervention	NOUN
fueconorg-1306	87	29	.	.	PUNCT
fueconorg-1306	88	1	the	the	DET
fueconorg-1306	88	2	xbrl	xbrl	PROPN
fueconorg-1306	88	3	community	community	PROPN
fueconorg-1306	88	4	largely	largely	ADV
fueconorg-1306	88	5	uses	use	VERB
fueconorg-1306	88	6	this	this	DET
fueconorg-1306	88	7	possibility	possibility	NOUN
fueconorg-1306	88	8	because	because	SCONJ
fueconorg-1306	88	9	in	in	ADP
fueconorg-1306	88	10	this	this	DET
fueconorg-1306	88	11	way	way	NOUN
fueconorg-1306	88	12	data	data	NOUN
fueconorg-1306	88	13	consistency	consistency	NOUN
fueconorg-1306	88	14	is	be	AUX
fueconorg-1306	88	15	ensured	ensure	VERB
fueconorg-1306	88	16	and	and	CCONJ
fueconorg-1306	88	17	invisible	invisible	ADJ
fueconorg-1306	88	18	boundary	boundary	NOUN
fueconorg-1306	88	19	represented	represent	VERB
fueconorg-1306	88	20	by	by	ADP
fueconorg-1306	88	21	language	language	NOUN
fueconorg-1306	88	22	barriers	barrier	NOUN
fueconorg-1306	88	23	,	,	PUNCT
fueconorg-1306	88	24	which	which	PRON
fueconorg-1306	88	25	interferes	interfere	VERB
fueconorg-1306	88	26	with	with	ADP
fueconorg-1306	88	27	the	the	DET
fueconorg-1306	88	28	free	free	ADJ
fueconorg-1306	88	29	flow	flow	NOUN
fueconorg-1306	88	30	of	of	ADP
fueconorg-1306	88	31	information	information	NOUN
fueconorg-1306	88	32	,	,	PUNCT
fueconorg-1306	88	33	is	be	AUX
fueconorg-1306	88	34	neutralized	neutralize	VERB
fueconorg-1306	88	35	.	.	PUNCT
fueconorg-1306	89	1	stakeholders	stakeholder	NOUN
fueconorg-1306	89	2	'	'	PART
fueconorg-1306	89	3	analysis	analysis	NOUN
fueconorg-1306	89	4	it	it	PRON
fueconorg-1306	89	5	is	be	AUX
fueconorg-1306	89	6	well	well	ADV
fueconorg-1306	89	7	known	know	VERB
fueconorg-1306	89	8	that	that	SCONJ
fueconorg-1306	89	9	the	the	DET
fueconorg-1306	89	10	pluralism	pluralism	NOUN
fueconorg-1306	89	11	of	of	ADP
fueconorg-1306	89	12	interests	interest	NOUN
fueconorg-1306	89	13	and	and	CCONJ
fueconorg-1306	89	14	intertwining	intertwining	NOUN
fueconorg-1306	89	15	of	of	ADP
fueconorg-1306	89	16	the	the	DET
fueconorg-1306	89	17	influence	influence	NOUN
fueconorg-1306	89	18	of	of	ADP
fueconorg-1306	89	19	stakeholders	stakeholder	NOUN
fueconorg-1306	89	20	in	in	ADP
fueconorg-1306	89	21	the	the	DET
fueconorg-1306	89	22	functioning	functioning	NOUN
fueconorg-1306	89	23	of	of	ADP
fueconorg-1306	89	24	a	a	DET
fueconorg-1306	89	25	company	company	NOUN
fueconorg-1306	89	26	causes	cause	VERB
fueconorg-1306	89	27	the	the	DET
fueconorg-1306	89	28	existence	existence	NOUN
fueconorg-1306	89	29	of	of	ADP
fueconorg-1306	89	30	different	different	ADJ
fueconorg-1306	89	31	company	company	NOUN
fueconorg-1306	89	32	goals	goal	NOUN
fueconorg-1306	89	33	(	(	PUNCT
fueconorg-1306	89	34	malinić	malinić	ADJ
fueconorg-1306	89	35	,	,	PUNCT
fueconorg-1306	89	36	2008	2008	NUM
fueconorg-1306	89	37	)	)	PUNCT
fueconorg-1306	89	38	.	.	PUNCT
fueconorg-1306	90	1	without	without	ADP
fueconorg-1306	90	2	going	go	VERB
fueconorg-1306	90	3	deeper	deeply	ADV
fueconorg-1306	90	4	into	into	ADP
fueconorg-1306	90	5	the	the	DET
fueconorg-1306	90	6	issue	issue	NOUN
fueconorg-1306	90	7	of	of	ADP
fueconorg-1306	90	8	relations	relation	NOUN
fueconorg-1306	90	9	between	between	ADP
fueconorg-1306	90	10	stakeholders	stakeholder	NOUN
fueconorg-1306	90	11	,	,	PUNCT
fueconorg-1306	90	12	which	which	PRON
fueconorg-1306	90	13	is	be	AUX
fueconorg-1306	90	14	very	very	ADV
fueconorg-1306	90	15	complex	complex	ADJ
fueconorg-1306	90	16	and	and	CCONJ
fueconorg-1306	90	17	subtle	subtle	ADJ
fueconorg-1306	90	18	,	,	PUNCT
fueconorg-1306	90	19	the	the	DET
fueconorg-1306	90	20	analysis	analysis	NOUN
fueconorg-1306	90	21	that	that	SCONJ
fueconorg-1306	90	22	we	we	PRON
fueconorg-1306	90	23	are	be	AUX
fueconorg-1306	90	24	going	go	VERB
fueconorg-1306	90	25	to	to	PART
fueconorg-1306	90	26	conduct	conduct	VERB
fueconorg-1306	90	27	shows	show	NOUN
fueconorg-1306	90	28	in	in	ADP
fueconorg-1306	90	29	which	which	DET
fueconorg-1306	90	30	way	way	NOUN
fueconorg-1306	90	31	the	the	DET
fueconorg-1306	90	32	movement	movement	NOUN
fueconorg-1306	90	33	from	from	ADP
fueconorg-1306	90	34	a	a	DET
fueconorg-1306	90	35	proprietary	proprietary	ADJ
fueconorg-1306	90	36	paper	paper	NOUN
fueconorg-1306	90	37	format	format	NOUN
fueconorg-1306	90	38	to	to	ADP
fueconorg-1306	90	39	an	an	DET
fueconorg-1306	90	40	electronic	electronic	ADJ
fueconorg-1306	90	41	format	format	NOUN
fueconorg-1306	90	42	affects	affect	VERB
fueconorg-1306	90	43	them	they	PRON
fueconorg-1306	90	44	.	.	PUNCT
fueconorg-1306	91	1	first	first	ADV
fueconorg-1306	91	2	,	,	PUNCT
fueconorg-1306	91	3	the	the	DET
fueconorg-1306	91	4	stakeholders	stakeholder	NOUN
fueconorg-1306	91	5	adversely	adversely	ADV
fueconorg-1306	91	6	affected	affect	VERB
fueconorg-1306	91	7	by	by	ADP
fueconorg-1306	91	8	this	this	DET
fueconorg-1306	91	9	change	change	NOUN
fueconorg-1306	91	10	are	be	AUX
fueconorg-1306	91	11	:	:	PUNCT
fueconorg-1306	91	12			NUM
fueconorg-1306	91	13	manufacturers	manufacturer	NOUN
fueconorg-1306	91	14	and	and	CCONJ
fueconorg-1306	91	15	suppliers	supplier	NOUN
fueconorg-1306	91	16	of	of	ADP
fueconorg-1306	91	17	paper	paper	NOUN
fueconorg-1306	91	18	;	;	PUNCT
fueconorg-1306	91	19			X
fueconorg-1306	91	20	software	software	NOUN
fueconorg-1306	91	21	manufacturers	manufacturer	NOUN
fueconorg-1306	91	22	(	(	PUNCT
fueconorg-1306	91	23	except	except	SCONJ
fueconorg-1306	91	24	for	for	ADP
fueconorg-1306	91	25	xbrl	xbrl	PROPN
fueconorg-1306	91	26	)	)	PUNCT
fueconorg-1306	91	27	,	,	PUNCT
fueconorg-1306	91	28	since	since	SCONJ
fueconorg-1306	91	29	the	the	DET
fueconorg-1306	91	30	xbrl	xbrl	PROPN
fueconorg-1306	91	31	standard	standard	PROPN
fueconorg-1306	91	32	is	be	AUX
fueconorg-1306	91	33	globally	globally	ADV
fueconorg-1306	91	34	accepted	accept	VERB
fueconorg-1306	91	35	and	and	CCONJ
fueconorg-1306	91	36	has	have	AUX
fueconorg-1306	91	37	quickly	quickly	ADV
fueconorg-1306	91	38	taken	take	VERB
fueconorg-1306	91	39	a	a	DET
fueconorg-1306	91	40	dominant	dominant	ADJ
fueconorg-1306	91	41	role	role	NOUN
fueconorg-1306	91	42	in	in	ADP
fueconorg-1306	91	43	an	an	DET
fueconorg-1306	91	44	era	era	NOUN
fueconorg-1306	91	45	of	of	ADP
fueconorg-1306	91	46	software	software	NOUN
fueconorg-1306	91	47	tools	tool	NOUN
fueconorg-1306	91	48	and	and	CCONJ
fueconorg-1306	91	49	techniques	technique	NOUN
fueconorg-1306	91	50	which	which	PRON
fueconorg-1306	91	51	we	we	PRON
fueconorg-1306	91	52	are	be	AUX
fueconorg-1306	91	53	constantly	constantly	ADV
fueconorg-1306	91	54	bombarded	bombard	VERB
fueconorg-1306	91	55	with	with	ADP
fueconorg-1306	91	56	by	by	ADP
fueconorg-1306	91	57	consulting	consult	VERB
fueconorg-1306	91	58	companies	company	NOUN
fueconorg-1306	91	59	and	and	CCONJ
fueconorg-1306	91	60	manufacturers	manufacturer	NOUN
fueconorg-1306	91	61	of	of	ADP
fueconorg-1306	91	62	accounting	accounting	NOUN
fueconorg-1306	91	63	software	software	NOUN
fueconorg-1306	91	64	.	.	PUNCT
fueconorg-1306	92	1			PUNCT
fueconorg-1306	93	1	it	it	PRON
fueconorg-1306	93	2	departments	department	NOUN
fueconorg-1306	93	3	can	can	AUX
fueconorg-1306	93	4	provide	provide	VERB
fueconorg-1306	93	5	resistance	resistance	NOUN
fueconorg-1306	93	6	to	to	PART
fueconorg-1306	93	7	ensure	ensure	VERB
fueconorg-1306	93	8	the	the	DET
fueconorg-1306	93	9	infrastructure	infrastructure	NOUN
fueconorg-1306	93	10	and	and	CCONJ
fueconorg-1306	93	11	support	support	NOUN
fueconorg-1306	93	12	to	to	ADP
fueconorg-1306	93	13	the	the	DET
fueconorg-1306	93	14	system	system	NOUN
fueconorg-1306	93	15	,	,	PUNCT
fueconorg-1306	93	16	which	which	PRON
fueconorg-1306	93	17	basically	basically	ADV
fueconorg-1306	93	18	relies	rely	VERB
fueconorg-1306	93	19	on	on	ADP
fueconorg-1306	93	20	the	the	DET
fueconorg-1306	93	21	internet	internet	NOUN
fueconorg-1306	93	22	.	.	PUNCT
fueconorg-1306	94	1	this	this	PRON
fueconorg-1306	94	2	is	be	AUX
fueconorg-1306	94	3	primarily	primarily	ADV
fueconorg-1306	94	4	evident	evident	ADJ
fueconorg-1306	94	5	in	in	ADP
fueconorg-1306	94	6	organizations	organization	NOUN
fueconorg-1306	94	7	that	that	PRON
fueconorg-1306	94	8	have	have	VERB
fueconorg-1306	94	9	a	a	DET
fueconorg-1306	94	10	policy	policy	NOUN
fueconorg-1306	94	11	of	of	ADP
fueconorg-1306	94	12	preventing	prevent	VERB
fueconorg-1306	94	13	the	the	DET
fueconorg-1306	94	14	access	access	NOUN
fueconorg-1306	94	15	to	to	ADP
fueconorg-1306	94	16	the	the	DET
fueconorg-1306	94	17	internet	internet	NOUN
fueconorg-1306	94	18	.	.	PUNCT
fueconorg-1306	95	1	the	the	DET
fueconorg-1306	95	2	main	main	ADJ
fueconorg-1306	95	3	challenges	challenge	NOUN
fueconorg-1306	95	4	are	be	AUX
fueconorg-1306	95	5	security	security	NOUN
fueconorg-1306	95	6	issues	issue	NOUN
fueconorg-1306	95	7	and	and	CCONJ
fueconorg-1306	95	8	possible	possible	ADJ
fueconorg-1306	95	9	abuse	abuse	NOUN
fueconorg-1306	95	10	by	by	ADP
fueconorg-1306	95	11	employees	employee	NOUN
fueconorg-1306	95	12	;	;	PUNCT
fueconorg-1306	95	13			X
fueconorg-1306	95	14	smaller	small	ADJ
fueconorg-1306	95	15	accounting	accounting	NOUN
fueconorg-1306	95	16	firms	firm	NOUN
fueconorg-1306	95	17	that	that	PRON
fueconorg-1306	95	18	do	do	AUX
fueconorg-1306	95	19	not	not	PART
fueconorg-1306	95	20	have	have	VERB
fueconorg-1306	95	21	the	the	DET
fueconorg-1306	95	22	staff	staff	NOUN
fueconorg-1306	95	23	trained	train	VERB
fueconorg-1306	95	24	in	in	ADP
fueconorg-1306	95	25	electronic	electronic	ADJ
fueconorg-1306	95	26	reporting	reporting	NOUN
fueconorg-1306	95	27	and	and	CCONJ
fueconorg-1306	95	28	it	it	PRON
fueconorg-1306	95	29	can	can	AUX
fueconorg-1306	95	30	also	also	ADV
fueconorg-1306	95	31	be	be	AUX
fueconorg-1306	95	32	adversely	adversely	ADV
fueconorg-1306	95	33	affected	affect	VERB
fueconorg-1306	95	34	by	by	ADP
fueconorg-1306	95	35	the	the	DET
fueconorg-1306	95	36	transition	transition	NOUN
fueconorg-1306	95	37	to	to	ADP
fueconorg-1306	95	38	xbrl	xbrl	PROPN
fueconorg-1306	95	39	.	.	PUNCT
fueconorg-1306	96	1	in	in	ADP
fueconorg-1306	96	2	contrast	contrast	NOUN
fueconorg-1306	96	3	to	to	ADP
fueconorg-1306	96	4	the	the	DET
fueconorg-1306	96	5	short	short	ADJ
fueconorg-1306	96	6	list	list	NOUN
fueconorg-1306	96	7	of	of	ADP
fueconorg-1306	96	8	stakeholders	stakeholder	NOUN
fueconorg-1306	96	9	,	,	PUNCT
fueconorg-1306	96	10	the	the	DET
fueconorg-1306	96	11	list	list	NOUN
fueconorg-1306	96	12	of	of	ADP
fueconorg-1306	96	13	those	those	PRON
fueconorg-1306	96	14	who	who	PRON
fueconorg-1306	96	15	gain	gain	VERB
fueconorg-1306	96	16	benefits	benefit	NOUN
fueconorg-1306	96	17	from	from	ADP
fueconorg-1306	96	18	the	the	DET
fueconorg-1306	96	19	application	application	NOUN
fueconorg-1306	96	20	of	of	ADP
fueconorg-1306	96	21	xbrl	xbrl	PROPN
fueconorg-1306	96	22	is	be	AUX
fueconorg-1306	96	23	extensive	extensive	ADJ
fueconorg-1306	96	24	.	.	PUNCT
fueconorg-1306	97	1	it	it	PRON
fueconorg-1306	97	2	includes	include	VERB
fueconorg-1306	97	3	various	various	ADJ
fueconorg-1306	97	4	manufacturers	manufacturer	NOUN
fueconorg-1306	97	5	of	of	ADP
fueconorg-1306	97	6	software	software	NOUN
fueconorg-1306	97	7	,	,	PUNCT
fueconorg-1306	97	8	hardware	hardware	NOUN
fueconorg-1306	97	9	and	and	CCONJ
fueconorg-1306	97	10	telecommunications	telecommunication	NOUN
fueconorg-1306	97	11	equipment	equipment	NOUN
fueconorg-1306	97	12	,	,	PUNCT
fueconorg-1306	97	13	then	then	ADV
fueconorg-1306	97	14	,	,	PUNCT
fueconorg-1306	97	15	state	state	NOUN
fueconorg-1306	97	16	agencies	agency	NOUN
fueconorg-1306	97	17	,	,	PUNCT
fueconorg-1306	97	18	banks	bank	NOUN
fueconorg-1306	97	19	,	,	PUNCT
fueconorg-1306	97	20	end	end	VERB
fueconorg-1306	97	21	users	user	NOUN
fueconorg-1306	97	22	,	,	PUNCT
fueconorg-1306	97	23	analysts	analyst	NOUN
fueconorg-1306	97	24	,	,	PUNCT
fueconorg-1306	97	25	etc	etc	X
fueconorg-1306	97	26	.	.	X
fueconorg-1306	97	27			X
fueconorg-1306	98	1	state	state	NOUN
fueconorg-1306	98	2	agencies	agency	NOUN
fueconorg-1306	98	3	have	have	VERB
fueconorg-1306	98	4	more	more	ADJ
fueconorg-1306	98	5	reasons	reason	NOUN
fueconorg-1306	98	6	to	to	PART
fueconorg-1306	98	7	support	support	VERB
fueconorg-1306	98	8	the	the	DET
fueconorg-1306	98	9	xbrl	xbrl	PROPN
fueconorg-1306	98	10	initiative	initiative	NOUN
fueconorg-1306	98	11	,	,	PUNCT
fueconorg-1306	98	12	given	give	VERB
fueconorg-1306	98	13	the	the	DET
fueconorg-1306	98	14	amount	amount	NOUN
fueconorg-1306	98	15	of	of	ADP
fueconorg-1306	98	16	data	datum	NOUN
fueconorg-1306	98	17	processed	process	VERB
fueconorg-1306	98	18	and	and	CCONJ
fueconorg-1306	98	19	the	the	DET
fueconorg-1306	98	20	time	time	NOUN
fueconorg-1306	98	21	necessary	necessary	ADJ
fueconorg-1306	98	22	for	for	ADP
fueconorg-1306	98	23	processing	processing	NOUN
fueconorg-1306	98	24	.	.	PUNCT
fueconorg-1306	99	1	as	as	SCONJ
fueconorg-1306	99	2	we	we	PRON
fueconorg-1306	99	3	have	have	AUX
fueconorg-1306	99	4	mentioned	mention	VERB
fueconorg-1306	99	5	several	several	ADJ
fueconorg-1306	99	6	times	time	NOUN
fueconorg-1306	99	7	,	,	PUNCT
fueconorg-1306	99	8	the	the	DET
fueconorg-1306	99	9	application	application	NOUN
fueconorg-1306	99	10	of	of	ADP
fueconorg-1306	99	11	xbrl	xbrl	PROPN
fueconorg-1306	99	12	increases	increase	VERB
fueconorg-1306	99	13	the	the	DET
fueconorg-1306	99	14	flexibility	flexibility	NOUN
fueconorg-1306	99	15	of	of	ADP
fueconorg-1306	99	16	data	datum	NOUN
fueconorg-1306	99	17	processing	processing	NOUN
fueconorg-1306	99	18	,	,	PUNCT
fueconorg-1306	99	19	and	and	CCONJ
fueconorg-1306	99	20	shortens	shorten	VERB
fueconorg-1306	99	21	the	the	DET
fueconorg-1306	99	22	time	time	NOUN
fueconorg-1306	99	23	needed	need	VERB
fueconorg-1306	99	24	for	for	ADP
fueconorg-1306	99	25	data	data	NOUN
fueconorg-1306	99	26	collection	collection	NOUN
fueconorg-1306	99	27	.	.	PUNCT
fueconorg-1306	100	1			PART
fueconorg-1306	101	1	large	large	ADJ
fueconorg-1306	101	2	companies	company	NOUN
fueconorg-1306	101	3	.	.	PUNCT
fueconorg-1306	102	1	as	as	ADP
fueconorg-1306	102	2	a	a	DET
fueconorg-1306	102	3	result	result	NOUN
fueconorg-1306	102	4	of	of	ADP
fueconorg-1306	102	5	the	the	DET
fueconorg-1306	102	6	enron	enron	PROPN
fueconorg-1306	102	7	scandal	scandal	NOUN
fueconorg-1306	102	8	,	,	PUNCT
fueconorg-1306	102	9	financial	financial	ADJ
fueconorg-1306	102	10	regulators	regulator	NOUN
fueconorg-1306	102	11	have	have	AUX
fueconorg-1306	102	12	shortened	shorten	VERB
fueconorg-1306	102	13	the	the	DET
fueconorg-1306	102	14	deadlines	deadline	NOUN
fueconorg-1306	102	15	for	for	ADP
fueconorg-1306	102	16	submission	submission	NOUN
fueconorg-1306	102	17	of	of	ADP
fueconorg-1306	102	18	financial	financial	ADJ
fueconorg-1306	102	19	statements	statement	NOUN
fueconorg-1306	102	20	.	.	PUNCT
fueconorg-1306	103	1	in	in	ADP
fueconorg-1306	103	2	this	this	DET
fueconorg-1306	103	3	regard	regard	NOUN
fueconorg-1306	103	4	,	,	PUNCT
fueconorg-1306	103	5	companies	company	NOUN
fueconorg-1306	103	6	are	be	AUX
fueconorg-1306	103	7	under	under	ADP
fueconorg-1306	103	8	pressure	pressure	NOUN
fueconorg-1306	103	9	to	to	PART
fueconorg-1306	103	10	prepare	prepare	VERB
fueconorg-1306	103	11	reports	report	NOUN
fueconorg-1306	103	12	with	with	ADP
fueconorg-1306	103	13	fewer	few	ADJ
fueconorg-1306	103	14	errors	error	NOUN
fueconorg-1306	103	15	as	as	ADV
fueconorg-1306	103	16	soon	soon	ADV
fueconorg-1306	103	17	as	as	SCONJ
fueconorg-1306	103	18	possible	possible	ADJ
fueconorg-1306	103	19	.	.	PUNCT
fueconorg-1306	104	1	employees	employee	NOUN
fueconorg-1306	104	2	are	be	AUX
fueconorg-1306	104	3	required	require	VERB
fueconorg-1306	104	4	to	to	PART
fueconorg-1306	104	5	devote	devote	VERB
fueconorg-1306	104	6	more	more	ADJ
fueconorg-1306	104	7	time	time	NOUN
fueconorg-1306	104	8	to	to	ADP
fueconorg-1306	104	9	the	the	DET
fueconorg-1306	104	10	analysis	analysis	NOUN
fueconorg-1306	104	11	of	of	ADP
fueconorg-1306	104	12	data	datum	NOUN
fueconorg-1306	104	13	,	,	PUNCT
fueconorg-1306	104	14	rather	rather	ADV
fueconorg-1306	104	15	than	than	ADP
fueconorg-1306	104	16	to	to	ADP
fueconorg-1306	104	17	its	its	PRON
fueconorg-1306	104	18	preparation	preparation	NOUN
fueconorg-1306	104	19	.	.	PUNCT
fueconorg-1306	105	1	application	application	NOUN
fueconorg-1306	105	2	of	of	ADP
fueconorg-1306	105	3	xbrl	xbrl	PROPN
fueconorg-1306	105	4	-	-	PUNCT
fueconorg-1306	105	5	a	a	NOUN
fueconorg-1306	105	6	in	in	ADP
fueconorg-1306	105	7	the	the	DET
fueconorg-1306	105	8	function	function	NOUN
fueconorg-1306	105	9	of	of	ADP
fueconorg-1306	105	10	improvement	improvement	NOUN
fueconorg-1306	105	11	of	of	ADP
fueconorg-1306	105	12	quality	quality	NOUN
fueconorg-1306	105	13	of	of	ADP
fueconorg-1306	105	14	financial	financial	ADJ
fueconorg-1306	105	15	reporting	reporting	NOUN
fueconorg-1306	105	16	in	in	ADP
fueconorg-1306	105	17	montenegro	montenegro	PROPN
fueconorg-1306	105	18	285	285	NUM
fueconorg-1306	105	19			PART
fueconorg-1306	105	20	small	small	ADJ
fueconorg-1306	105	21	businesses	business	NOUN
fueconorg-1306	105	22	are	be	AUX
fueconorg-1306	105	23	becoming	become	VERB
fueconorg-1306	105	24	more	more	ADV
fueconorg-1306	105	25	visible	visible	ADJ
fueconorg-1306	105	26	in	in	ADP
fueconorg-1306	105	27	the	the	DET
fueconorg-1306	105	28	market	market	NOUN
fueconorg-1306	105	29	,	,	PUNCT
fueconorg-1306	105	30	and	and	CCONJ
fueconorg-1306	105	31	therefore	therefore	ADV
fueconorg-1306	105	32	can	can	AUX
fueconorg-1306	105	33	offer	offer	VERB
fueconorg-1306	105	34	new	new	ADJ
fueconorg-1306	105	35	services	service	NOUN
fueconorg-1306	105	36	.	.	PUNCT
fueconorg-1306	106	1	once	once	SCONJ
fueconorg-1306	106	2	companies	company	NOUN
fueconorg-1306	106	3	publish	publish	VERB
fueconorg-1306	106	4	their	their	PRON
fueconorg-1306	106	5	statements	statement	NOUN
fueconorg-1306	106	6	in	in	ADP
fueconorg-1306	106	7	xbrl	xbrl	PROPN
fueconorg-1306	106	8	they	they	PRON
fueconorg-1306	106	9	become	become	VERB
fueconorg-1306	106	10	more	more	ADV
fueconorg-1306	106	11	visible	visible	ADJ
fueconorg-1306	106	12	on	on	ADP
fueconorg-1306	106	13	the	the	DET
fueconorg-1306	106	14	web	web	NOUN
fueconorg-1306	106	15	.	.	PROPN
fueconorg-1306	106	16			PART
fueconorg-1306	106	17	auditors	auditor	NOUN
fueconorg-1306	106	18	an	an	DET
fueconorg-1306	106	19	old	old	ADJ
fueconorg-1306	106	20	joke	joke	NOUN
fueconorg-1306	106	21	among	among	ADP
fueconorg-1306	106	22	auditors	auditor	NOUN
fueconorg-1306	106	23	says	say	VERB
fueconorg-1306	106	24	that	that	SCONJ
fueconorg-1306	106	25	the	the	DET
fueconorg-1306	106	26	acronym	acronym	NOUN
fueconorg-1306	106	27	cpa	cpa	NOUN
fueconorg-1306	106	28	actually	actually	ADV
fueconorg-1306	106	29	means	mean	VERB
fueconorg-1306	106	30	cut	cut	NOUN
fueconorg-1306	106	31	,	,	PUNCT
fueconorg-1306	106	32	paste	paste	NOUN
fueconorg-1306	106	33	and	and	CCONJ
fueconorg-1306	106	34	attach	attach	VERB
fueconorg-1306	106	35	.	.	PUNCT
fueconorg-1306	107	1	even	even	ADV
fueconorg-1306	107	2	in	in	ADP
fueconorg-1306	107	3	the	the	DET
fueconorg-1306	107	4	era	era	NOUN
fueconorg-1306	107	5	of	of	ADP
fueconorg-1306	107	6	computerization	computerization	NOUN
fueconorg-1306	107	7	,	,	PUNCT
fueconorg-1306	107	8	auditors	auditor	NOUN
fueconorg-1306	107	9	spend	spend	VERB
fueconorg-1306	107	10	excessive	excessive	ADJ
fueconorg-1306	107	11	time	time	NOUN
fueconorg-1306	107	12	transferring	transfer	VERB
fueconorg-1306	107	13	data	datum	NOUN
fueconorg-1306	107	14	from	from	ADP
fueconorg-1306	107	15	the	the	DET
fueconorg-1306	107	16	field	field	NOUN
fueconorg-1306	107	17	in	in	ADP
fueconorg-1306	107	18	their	their	PRON
fueconorg-1306	107	19	own	own	ADJ
fueconorg-1306	107	20	statements	statement	NOUN
fueconorg-1306	107	21	and	and	CCONJ
fueconorg-1306	107	22	estimates	estimate	NOUN
fueconorg-1306	107	23	.	.	PUNCT
fueconorg-1306	108	1	moreover	moreover	ADV
fueconorg-1306	108	2	,	,	PUNCT
fueconorg-1306	108	3	auditors	auditor	NOUN
fueconorg-1306	108	4	are	be	AUX
fueconorg-1306	108	5	faced	face	VERB
fueconorg-1306	108	6	with	with	ADP
fueconorg-1306	108	7	increasing	increase	VERB
fueconorg-1306	108	8	regulatory	regulatory	ADJ
fueconorg-1306	108	9	burdens	burden	NOUN
fueconorg-1306	108	10	.	.	PUNCT
fueconorg-1306	109	1	therefore	therefore	ADV
fueconorg-1306	109	2	,	,	PUNCT
fueconorg-1306	109	3	they	they	PRON
fueconorg-1306	109	4	tend	tend	VERB
fueconorg-1306	109	5	to	to	PART
fueconorg-1306	109	6	spend	spend	VERB
fueconorg-1306	109	7	less	less	ADJ
fueconorg-1306	109	8	time	time	NOUN
fueconorg-1306	109	9	on	on	ADP
fueconorg-1306	109	10	the	the	DET
fueconorg-1306	109	11	manipulation	manipulation	NOUN
fueconorg-1306	109	12	and	and	CCONJ
fueconorg-1306	109	13	preparation	preparation	NOUN
fueconorg-1306	109	14	of	of	ADP
fueconorg-1306	109	15	data	datum	NOUN
fueconorg-1306	109	16	than	than	ADP
fueconorg-1306	109	17	on	on	ADP
fueconorg-1306	109	18	the	the	DET
fueconorg-1306	109	19	analyses	analysis	NOUN
fueconorg-1306	109	20	.	.	PUNCT
fueconorg-1306	110	1			X
fueconorg-1306	110	2	when	when	SCONJ
fueconorg-1306	110	3	it	it	PRON
fueconorg-1306	110	4	comes	come	VERB
fueconorg-1306	110	5	to	to	ADP
fueconorg-1306	110	6	individual	individual	ADJ
fueconorg-1306	110	7	organizations	organization	NOUN
fueconorg-1306	110	8	,	,	PUNCT
fueconorg-1306	110	9	the	the	DET
fueconorg-1306	110	10	degree	degree	NOUN
fueconorg-1306	110	11	of	of	ADP
fueconorg-1306	110	12	benefits	benefit	NOUN
fueconorg-1306	110	13	obtained	obtain	VERB
fueconorg-1306	110	14	by	by	ADP
fueconorg-1306	110	15	xbrl	xbrl	PROPN
fueconorg-1306	110	16	depends	depend	VERB
fueconorg-1306	110	17	to	to	ADP
fueconorg-1306	110	18	a	a	DET
fueconorg-1306	110	19	large	large	ADJ
fueconorg-1306	110	20	extent	extent	NOUN
fueconorg-1306	110	21	on	on	ADP
fueconorg-1306	110	22	their	their	PRON
fueconorg-1306	110	23	technological	technological	ADJ
fueconorg-1306	110	24	status	status	NOUN
fueconorg-1306	110	25	.	.	PUNCT
fueconorg-1306	111	1	namely	namely	ADV
fueconorg-1306	111	2	,	,	PUNCT
fueconorg-1306	111	3	computerized	computerized	ADJ
fueconorg-1306	111	4	companies	company	NOUN
fueconorg-1306	111	5	,	,	PUNCT
fueconorg-1306	111	6	which	which	PRON
fueconorg-1306	111	7	provide	provide	VERB
fueconorg-1306	111	8	their	their	PRON
fueconorg-1306	111	9	employees	employee	NOUN
fueconorg-1306	111	10	with	with	ADP
fueconorg-1306	111	11	free	free	ADJ
fueconorg-1306	111	12	internet	internet	NOUN
fueconorg-1306	111	13	access	access	NOUN
fueconorg-1306	111	14	,	,	PUNCT
fueconorg-1306	111	15	and	and	CCONJ
fueconorg-1306	111	16	which	which	PRON
fueconorg-1306	111	17	have	have	VERB
fueconorg-1306	111	18	the	the	DET
fueconorg-1306	111	19	staff	staff	NOUN
fueconorg-1306	111	20	trained	train	VERB
fueconorg-1306	111	21	in	in	ADP
fueconorg-1306	111	22	it	it	PRON
fueconorg-1306	111	23	,	,	PUNCT
fueconorg-1306	111	24	will	will	AUX
fueconorg-1306	111	25	make	make	VERB
fueconorg-1306	111	26	a	a	DET
fueconorg-1306	111	27	more	more	ADV
fueconorg-1306	111	28	painless	painless	ADJ
fueconorg-1306	111	29	transition	transition	NOUN
fueconorg-1306	111	30	to	to	ADP
fueconorg-1306	111	31	the	the	DET
fueconorg-1306	111	32	new	new	ADJ
fueconorg-1306	111	33	reporting	reporting	NOUN
fueconorg-1306	111	34	system	system	NOUN
fueconorg-1306	111	35	.	.	PUNCT
fueconorg-1306	112	1	2.4	2.4	NUM
fueconorg-1306	112	2	.	.	PUNCT
fueconorg-1306	112	3	risks	risk	NOUN
fueconorg-1306	112	4	associated	associate	VERB
fueconorg-1306	112	5	with	with	ADP
fueconorg-1306	112	6	xbrl	xbrl	PROPN
fueconorg-1306	112	7	in	in	ADP
fueconorg-1306	112	8	addition	addition	NOUN
fueconorg-1306	112	9	to	to	ADP
fueconorg-1306	112	10	numerous	numerous	ADJ
fueconorg-1306	112	11	advantages	advantage	NOUN
fueconorg-1306	112	12	,	,	PUNCT
fueconorg-1306	112	13	we	we	PRON
fueconorg-1306	112	14	have	have	VERB
fueconorg-1306	112	15	to	to	PART
fueconorg-1306	112	16	be	be	AUX
fueconorg-1306	112	17	aware	aware	ADJ
fueconorg-1306	112	18	of	of	ADP
fueconorg-1306	112	19	certain	certain	ADJ
fueconorg-1306	112	20	challenges	challenge	NOUN
fueconorg-1306	112	21	that	that	PRON
fueconorg-1306	112	22	we	we	PRON
fueconorg-1306	112	23	face	face	VERB
fueconorg-1306	112	24	when	when	SCONJ
fueconorg-1306	112	25	adopting	adopt	VERB
fueconorg-1306	112	26	a	a	DET
fueconorg-1306	112	27	new	new	ADJ
fueconorg-1306	112	28	technology	technology	NOUN
fueconorg-1306	112	29	–	–	PUNCT
fueconorg-1306	112	30	standard	standard	NOUN
fueconorg-1306	112	31	,	,	PUNCT
fueconorg-1306	112	32	such	such	ADJ
fueconorg-1306	112	33	as	as	ADP
fueconorg-1306	112	34	xbrl	xbrl	PROPN
fueconorg-1306	112	35	:	:	PUNCT
fueconorg-1306	112	36	early	early	ADJ
fueconorg-1306	112	37	adoption	adoption	NOUN
fueconorg-1306	112	38	of	of	ADP
fueconorg-1306	112	39	xbrl	xbrl	PROPN
fueconorg-1306	112	40	as	as	ADP
fueconorg-1306	112	41	a	a	DET
fueconorg-1306	112	42	global	global	ADJ
fueconorg-1306	112	43	standard	standard	NOUN
fueconorg-1306	112	44	has	have	AUX
fueconorg-1306	112	45	led	lead	VERB
fueconorg-1306	112	46	to	to	ADP
fueconorg-1306	112	47	a	a	DET
fueconorg-1306	112	48	lack	lack	NOUN
fueconorg-1306	112	49	of	of	ADP
fueconorg-1306	112	50	preparation	preparation	NOUN
fueconorg-1306	112	51	and	and	CCONJ
fueconorg-1306	112	52	inadequacy	inadequacy	NOUN
fueconorg-1306	112	53	in	in	ADP
fueconorg-1306	112	54	its	its	PRON
fueconorg-1306	112	55	application	application	NOUN
fueconorg-1306	112	56	.	.	PUNCT
fueconorg-1306	113	1	the	the	DET
fueconorg-1306	113	2	need	need	NOUN
fueconorg-1306	113	3	and	and	CCONJ
fueconorg-1306	113	4	the	the	DET
fueconorg-1306	113	5	necessity	necessity	NOUN
fueconorg-1306	113	6	to	to	PART
fueconorg-1306	113	7	meet	meet	VERB
fueconorg-1306	113	8	the	the	DET
fueconorg-1306	113	9	demands	demand	NOUN
fueconorg-1306	113	10	of	of	ADP
fueconorg-1306	113	11	the	the	DET
fueconorg-1306	113	12	regulator	regulator	NOUN
fueconorg-1306	113	13	as	as	ADV
fueconorg-1306	113	14	soon	soon	ADV
fueconorg-1306	113	15	as	as	ADP
fueconorg-1306	113	16	possible	possible	ADJ
fueconorg-1306	113	17	,	,	PUNCT
fueconorg-1306	113	18	at	at	ADP
fueconorg-1306	113	19	a	a	DET
fueconorg-1306	113	20	time	time	NOUN
fueconorg-1306	113	21	when	when	SCONJ
fueconorg-1306	113	22	many	many	ADJ
fueconorg-1306	113	23	of	of	ADP
fueconorg-1306	113	24	the	the	DET
fueconorg-1306	113	25	xbrl	xbrl	PROPN
fueconorg-1306	113	26	software	software	PROPN
fueconorg-1306	113	27	applications	application	NOUN
fueconorg-1306	113	28	were	be	AUX
fueconorg-1306	113	29	not	not	PART
fueconorg-1306	113	30	available	available	ADJ
fueconorg-1306	113	31	,	,	PUNCT
fueconorg-1306	113	32	prevented	prevent	VERB
fueconorg-1306	113	33	the	the	DET
fueconorg-1306	113	34	identification	identification	NOUN
fueconorg-1306	113	35	of	of	ADP
fueconorg-1306	113	36	appropriate	appropriate	ADJ
fueconorg-1306	113	37	adaptation	adaptation	NOUN
fueconorg-1306	113	38	solutions	solution	NOUN
fueconorg-1306	113	39	of	of	ADP
fueconorg-1306	113	40	the	the	DET
fueconorg-1306	113	41	entire	entire	ADJ
fueconorg-1306	113	42	accounting	accounting	NOUN
fueconorg-1306	113	43	information	information	NOUN
fueconorg-1306	113	44	system	system	NOUN
fueconorg-1306	113	45	.	.	PUNCT
fueconorg-1306	114	1	another	another	DET
fueconorg-1306	114	2	feature	feature	NOUN
fueconorg-1306	114	3	is	be	AUX
fueconorg-1306	114	4	derived	derive	VERB
fueconorg-1306	114	5	from	from	ADP
fueconorg-1306	114	6	the	the	DET
fueconorg-1306	114	7	previous	previous	ADJ
fueconorg-1306	114	8	one	one	NOUN
fueconorg-1306	114	9	,	,	PUNCT
fueconorg-1306	114	10	that	that	ADV
fueconorg-1306	114	11	is	is	ADV
fueconorg-1306	114	12	,	,	PUNCT
fueconorg-1306	114	13	a	a	DET
fueconorg-1306	114	14	lot	lot	NOUN
fueconorg-1306	114	15	of	of	ADP
fueconorg-1306	114	16	regulators	regulator	NOUN
fueconorg-1306	114	17	obliged	oblige	VERB
fueconorg-1306	114	18	the	the	DET
fueconorg-1306	114	19	regulatory	regulatory	ADJ
fueconorg-1306	114	20	entities	entity	NOUN
fueconorg-1306	114	21	to	to	PART
fueconorg-1306	114	22	use	use	VERB
fueconorg-1306	114	23	xbrl	xbrl	PROPN
fueconorg-1306	114	24	,	,	PUNCT
fueconorg-1306	114	25	while	while	SCONJ
fueconorg-1306	114	26	not	not	PART
fueconorg-1306	114	27	providing	provide	VERB
fueconorg-1306	114	28	any	any	DET
fueconorg-1306	114	29	assistance	assistance	NOUN
fueconorg-1306	114	30	in	in	ADP
fueconorg-1306	114	31	its	its	PRON
fueconorg-1306	114	32	implementation	implementation	NOUN
fueconorg-1306	114	33	.	.	PUNCT
fueconorg-1306	115	1	it	it	PRON
fueconorg-1306	115	2	initially	initially	ADV
fueconorg-1306	115	3	resulted	result	VERB
fueconorg-1306	115	4	in	in	ADP
fueconorg-1306	115	5	significant	significant	ADJ
fueconorg-1306	115	6	costs	cost	NOUN
fueconorg-1306	115	7	for	for	ADP
fueconorg-1306	115	8	business	business	NOUN
fueconorg-1306	115	9	organizations	organization	NOUN
fueconorg-1306	115	10	,	,	PUNCT
fueconorg-1306	115	11	bearing	bear	VERB
fueconorg-1306	115	12	in	in	ADP
fueconorg-1306	115	13	mind	mind	NOUN
fueconorg-1306	115	14	the	the	DET
fueconorg-1306	115	15	need	need	NOUN
fueconorg-1306	115	16	to	to	PART
fueconorg-1306	115	17	engage	engage	VERB
fueconorg-1306	115	18	consultants	consultant	NOUN
fueconorg-1306	115	19	who	who	PRON
fueconorg-1306	115	20	would	would	AUX
fueconorg-1306	115	21	generate	generate	VERB
fueconorg-1306	115	22	the	the	DET
fueconorg-1306	115	23	xbrl	xbrl	PROPN
fueconorg-1306	115	24	filings	filing	NOUN
fueconorg-1306	115	25	for	for	ADP
fueconorg-1306	115	26	them	they	PRON
fueconorg-1306	115	27	.	.	PUNCT
fueconorg-1306	116	1	the	the	DET
fueconorg-1306	116	2	fact	fact	NOUN
fueconorg-1306	116	3	that	that	SCONJ
fueconorg-1306	116	4	the	the	DET
fueconorg-1306	116	5	standard	standard	NOUN
fueconorg-1306	116	6	is	be	AUX
fueconorg-1306	116	7	relatively	relatively	ADV
fueconorg-1306	116	8	"	"	PUNCT
fueconorg-1306	116	9	immature	immature	ADJ
fueconorg-1306	116	10	"	"	PUNCT
fueconorg-1306	116	11	,	,	PUNCT
fueconorg-1306	116	12	as	as	ADV
fueconorg-1306	116	13	well	well	ADV
fueconorg-1306	116	14	as	as	ADP
fueconorg-1306	116	15	the	the	DET
fueconorg-1306	116	16	software	software	NOUN
fueconorg-1306	116	17	support	support	NOUN
fueconorg-1306	116	18	on	on	ADP
fueconorg-1306	116	19	which	which	PRON
fueconorg-1306	116	20	it	it	PRON
fueconorg-1306	116	21	relies	rely	VERB
fueconorg-1306	116	22	may	may	AUX
fueconorg-1306	116	23	cause	cause	VERB
fueconorg-1306	116	24	certain	certain	ADJ
fueconorg-1306	116	25	problems	problem	NOUN
fueconorg-1306	116	26	in	in	ADP
fueconorg-1306	116	27	the	the	DET
fueconorg-1306	116	28	compatibility	compatibility	NOUN
fueconorg-1306	116	29	of	of	ADP
fueconorg-1306	116	30	software	software	NOUN
fueconorg-1306	116	31	applications	application	NOUN
fueconorg-1306	116	32	,	,	PUNCT
fueconorg-1306	116	33	especially	especially	ADV
fueconorg-1306	116	34	compared	compare	VERB
fueconorg-1306	116	35	to	to	ADP
fueconorg-1306	116	36	earlier	early	ADJ
fueconorg-1306	116	37	versions	version	NOUN
fueconorg-1306	116	38	of	of	ADP
fueconorg-1306	116	39	the	the	DET
fueconorg-1306	116	40	program	program	NOUN
fueconorg-1306	116	41	.	.	PUNCT
fueconorg-1306	117	1	for	for	ADP
fueconorg-1306	117	2	example	example	NOUN
fueconorg-1306	117	3	,	,	PUNCT
fueconorg-1306	117	4	if	if	SCONJ
fueconorg-1306	117	5	two	two	NUM
fueconorg-1306	117	6	different	different	ADJ
fueconorg-1306	117	7	software	software	NOUN
fueconorg-1306	117	8	manufacturers	manufacturer	NOUN
fueconorg-1306	117	9	support	support	VERB
fueconorg-1306	117	10	xbrl	xbrl	PROPN
fueconorg-1306	117	11	with	with	ADP
fueconorg-1306	117	12	their	their	PRON
fueconorg-1306	117	13	applications	application	NOUN
fueconorg-1306	117	14	,	,	PUNCT
fueconorg-1306	117	15	those	those	DET
fueconorg-1306	117	16	applications	application	NOUN
fueconorg-1306	117	17	may	may	AUX
fueconorg-1306	117	18	not	not	PART
fueconorg-1306	117	19	be	be	AUX
fueconorg-1306	117	20	fully	fully	ADV
fueconorg-1306	117	21	compatible	compatible	ADJ
fueconorg-1306	117	22	(	(	PUNCT
fueconorg-1306	117	23	bergeon	bergeon	NOUN
fueconorg-1306	117	24	,	,	PUNCT
fueconorg-1306	117	25	2003	2003	NUM
fueconorg-1306	117	26	)	)	PUNCT
fueconorg-1306	117	27	.	.	PUNCT
fueconorg-1306	118	1	customization	customization	NOUN
fueconorg-1306	118	2	of	of	ADP
fueconorg-1306	118	3	taxonomies	taxonomy	NOUN
fueconorg-1306	118	4	so	so	SCONJ
fueconorg-1306	118	5	as	as	SCONJ
fueconorg-1306	118	6	to	to	PART
fueconorg-1306	118	7	meet	meet	VERB
fueconorg-1306	118	8	the	the	DET
fueconorg-1306	118	9	specific	specific	ADJ
fueconorg-1306	118	10	demands	demand	NOUN
fueconorg-1306	118	11	of	of	ADP
fueconorg-1306	118	12	stakeholders	stakeholder	NOUN
fueconorg-1306	118	13	,	,	PUNCT
fueconorg-1306	118	14	makes	make	VERB
fueconorg-1306	118	15	the	the	DET
fueconorg-1306	118	16	problem	problem	NOUN
fueconorg-1306	118	17	of	of	ADP
fueconorg-1306	118	18	compatibility	compatibility	NOUN
fueconorg-1306	118	19	even	even	ADV
fueconorg-1306	118	20	greater	great	ADJ
fueconorg-1306	118	21	.	.	PUNCT
fueconorg-1306	119	1	namely	namely	ADV
fueconorg-1306	119	2	,	,	PUNCT
fueconorg-1306	119	3	the	the	DET
fueconorg-1306	119	4	xbrl	xbrl	PROPN
fueconorg-1306	119	5	taxonomies	taxonomy	NOUN
fueconorg-1306	119	6	are	be	AUX
fueconorg-1306	119	7	expandable	expandable	ADJ
fueconorg-1306	119	8	and	and	CCONJ
fueconorg-1306	119	9	therefore	therefore	ADV
fueconorg-1306	119	10	can	can	AUX
fueconorg-1306	119	11	be	be	AUX
fueconorg-1306	119	12	too	too	ADV
fueconorg-1306	119	13	flexible	flexible	ADJ
fueconorg-1306	119	14	,	,	PUNCT
fueconorg-1306	119	15	which	which	PRON
fueconorg-1306	119	16	may	may	AUX
fueconorg-1306	119	17	significantly	significantly	ADV
fueconorg-1306	119	18	jeopardize	jeopardize	VERB
fueconorg-1306	119	19	the	the	DET
fueconorg-1306	119	20	transparency	transparency	NOUN
fueconorg-1306	119	21	and	and	CCONJ
fueconorg-1306	119	22	compatibility	compatibility	NOUN
fueconorg-1306	119	23	of	of	ADP
fueconorg-1306	119	24	statements	statement	NOUN
fueconorg-1306	119	25	,	,	PUNCT
fueconorg-1306	119	26	and	and	CCONJ
fueconorg-1306	119	27	eliminate	eliminate	VERB
fueconorg-1306	119	28	the	the	DET
fueconorg-1306	119	29	many	many	ADJ
fueconorg-1306	119	30	advantages	advantage	NOUN
fueconorg-1306	119	31	that	that	SCONJ
fueconorg-1306	119	32	this	this	DET
fueconorg-1306	119	33	standard	standard	NOUN
fueconorg-1306	119	34	offers	offer	VERB
fueconorg-1306	119	35	(	(	PUNCT
fueconorg-1306	119	36	burnett	burnett	PROPN
fueconorg-1306	119	37	,	,	PUNCT
fueconorg-1306	119	38	2006	2006	NUM
fueconorg-1306	119	39	)	)	PUNCT
fueconorg-1306	119	40	.	.	PUNCT
fueconorg-1306	120	1	the	the	DET
fueconorg-1306	120	2	existence	existence	NOUN
fueconorg-1306	120	3	of	of	ADP
fueconorg-1306	120	4	a	a	DET
fueconorg-1306	120	5	number	number	NOUN
fueconorg-1306	120	6	of	of	ADP
fueconorg-1306	120	7	"	"	PUNCT
fueconorg-1306	120	8	competing	compete	VERB
fueconorg-1306	120	9	"	"	PUNCT
fueconorg-1306	120	10	standards	standard	NOUN
fueconorg-1306	120	11	and	and	CCONJ
fueconorg-1306	120	12	the	the	DET
fueconorg-1306	120	13	fact	fact	NOUN
fueconorg-1306	120	14	that	that	SCONJ
fueconorg-1306	120	15	xbrl	xbrl	PROPN
fueconorg-1306	120	16	,	,	PUNCT
fueconorg-1306	120	17	like	like	ADP
fueconorg-1306	120	18	any	any	DET
fueconorg-1306	120	19	other	other	ADJ
fueconorg-1306	120	20	standard	standard	NOUN
fueconorg-1306	120	21	,	,	PUNCT
fueconorg-1306	120	22	has	have	AUX
fueconorg-1306	120	23	a	a	DET
fueconorg-1306	120	24	limited	limited	ADJ
fueconorg-1306	120	25	life	life	NOUN
fueconorg-1306	120	26	cycle	cycle	NOUN
fueconorg-1306	120	27	and	and	CCONJ
fueconorg-1306	120	28	is	be	AUX
fueconorg-1306	120	29	likely	likely	ADJ
fueconorg-1306	120	30	to	to	PART
fueconorg-1306	120	31	undergo	undergo	VERB
fueconorg-1306	120	32	numerous	numerous	ADJ
fueconorg-1306	120	33	changes	change	NOUN
fueconorg-1306	120	34	in	in	ADP
fueconorg-1306	120	35	the	the	DET
fueconorg-1306	120	36	future	future	NOUN
fueconorg-1306	120	37	.	.	PUNCT
fueconorg-1306	121	1	experience	experience	NOUN
fueconorg-1306	121	2	tells	tell	VERB
fueconorg-1306	121	3	us	we	PRON
fueconorg-1306	121	4	that	that	SCONJ
fueconorg-1306	121	5	most	most	ADJ
fueconorg-1306	121	6	of	of	ADP
fueconorg-1306	121	7	the	the	DET
fueconorg-1306	121	8	new	new	ADJ
fueconorg-1306	121	9	software	software	NOUN
fueconorg-1306	121	10	tools	tool	NOUN
fueconorg-1306	121	11	,	,	PUNCT
fueconorg-1306	121	12	methods	method	NOUN
fueconorg-1306	121	13	and	and	CCONJ
fueconorg-1306	121	14	techniques	technique	NOUN
fueconorg-1306	121	15	are	be	AUX
fueconorg-1306	121	16	just	just	ADV
fueconorg-1306	121	17	"	"	PUNCT
fueconorg-1306	121	18	fashionable	fashionable	ADJ
fueconorg-1306	121	19	topics	topic	NOUN
fueconorg-1306	121	20	"	"	PUNCT
fueconorg-1306	121	21	which	which	PRON
fueconorg-1306	121	22	gain	gain	VERB
fueconorg-1306	121	23	but	but	CCONJ
fueconorg-1306	121	24	also	also	ADV
fueconorg-1306	121	25	immediately	immediately	ADV
fueconorg-1306	121	26	afterwards	afterwards	ADV
fueconorg-1306	121	27	lose	lose	VERB
fueconorg-1306	121	28	relevance	relevance	NOUN
fueconorg-1306	121	29	.	.	PUNCT
fueconorg-1306	122	1	a	a	DET
fueconorg-1306	122	2	whole	whole	ADJ
fueconorg-1306	122	3	range	range	NOUN
fueconorg-1306	122	4	of	of	ADP
fueconorg-1306	122	5	factors	factor	NOUN
fueconorg-1306	122	6	,	,	PUNCT
fueconorg-1306	122	7	which	which	PRON
fueconorg-1306	122	8	are	be	AUX
fueconorg-1306	122	9	very	very	ADV
fueconorg-1306	122	10	difficult	difficult	ADJ
fueconorg-1306	122	11	to	to	PART
fueconorg-1306	122	12	predict	predict	VERB
fueconorg-1306	122	13	,	,	PUNCT
fueconorg-1306	122	14	contribute	contribute	VERB
fueconorg-1306	122	15	to	to	ADP
fueconorg-1306	122	16	its	its	PRON
fueconorg-1306	122	17	relevance	relevance	NOUN
fueconorg-1306	122	18	.	.	PUNCT
fueconorg-1306	123	1	since	since	SCONJ
fueconorg-1306	123	2	it	it	PRON
fueconorg-1306	123	3	is	be	AUX
fueconorg-1306	123	4	based	base	VERB
fueconorg-1306	123	5	on	on	ADP
fueconorg-1306	123	6	xml	xml	PROPN
fueconorg-1306	123	7	,	,	PUNCT
fueconorg-1306	123	8	it	it	PRON
fueconorg-1306	123	9	is	be	AUX
fueconorg-1306	123	10	considered	consider	VERB
fueconorg-1306	123	11	that	that	SCONJ
fueconorg-1306	123	12	the	the	DET
fueconorg-1306	123	13	implementation	implementation	NOUN
fueconorg-1306	123	14	of	of	ADP
fueconorg-1306	123	15	xbrl	xbrl	PROPN
fueconorg-1306	123	16	is	be	AUX
fueconorg-1306	123	17	somewhat	somewhat	ADV
fueconorg-1306	123	18	complicated	complicated	ADJ
fueconorg-1306	123	19	and	and	CCONJ
fueconorg-1306	123	20	difficult	difficult	ADJ
fueconorg-1306	123	21	,	,	PUNCT
fueconorg-1306	123	22	especially	especially	ADV
fueconorg-1306	123	23	for	for	ADP
fueconorg-1306	123	24	accountants	accountant	NOUN
fueconorg-1306	123	25	,	,	PUNCT
fueconorg-1306	123	26	regulators	regulator	NOUN
fueconorg-1306	123	27	and	and	CCONJ
fueconorg-1306	123	28	business	business	NOUN
fueconorg-1306	123	29	users	user	NOUN
fueconorg-1306	123	30	.	.	PUNCT
fueconorg-1306	124	1	while	while	SCONJ
fueconorg-1306	124	2	the	the	DET
fueconorg-1306	124	3	implementation	implementation	NOUN
fueconorg-1306	124	4	of	of	ADP
fueconorg-1306	124	5	xbrl	xbrl	PROPN
fueconorg-1306	124	6	can	can	AUX
fueconorg-1306	124	7	be	be	AUX
fueconorg-1306	124	8	made	make	VERB
fueconorg-1306	124	9	in	in	ADP
fueconorg-1306	124	10	a	a	DET
fueconorg-1306	124	11	relatively	relatively	ADV
fueconorg-1306	124	12	short	short	ADJ
fueconorg-1306	124	13	period	period	NOUN
fueconorg-1306	124	14	of	of	ADP
fueconorg-1306	124	15	time	time	NOUN
fueconorg-1306	124	16	,	,	PUNCT
fueconorg-1306	124	17	it	it	PRON
fueconorg-1306	124	18	will	will	AUX
fueconorg-1306	124	19	probably	probably	ADV
fueconorg-1306	124	20	be	be	AUX
fueconorg-1306	124	21	necessary	necessary	ADJ
fueconorg-1306	124	22	for	for	ADP
fueconorg-1306	124	23	some	some	DET
fueconorg-1306	124	24	time	time	NOUN
fueconorg-1306	124	25	to	to	PART
fueconorg-1306	124	26	maintain	maintain	VERB
fueconorg-1306	124	27	the	the	DET
fueconorg-1306	124	28	previous	previous	ADJ
fueconorg-1306	124	29	accounting	accounting	NOUN
fueconorg-1306	124	30	information	information	NOUN
fueconorg-1306	124	31	system	system	NOUN
fueconorg-1306	124	32	,	,	PUNCT
fueconorg-1306	124	33	which	which	PRON
fueconorg-1306	124	34	will	will	AUX
fueconorg-1306	124	35	undoubtedly	undoubtedly	ADV
fueconorg-1306	124	36	require	require	VERB
fueconorg-1306	124	37	additional	additional	ADJ
fueconorg-1306	124	38	costs	cost	NOUN
fueconorg-1306	124	39	and	and	CCONJ
fueconorg-1306	124	40	lead	lead	VERB
fueconorg-1306	124	41	to	to	ADP
fueconorg-1306	124	42	errors	error	NOUN
fueconorg-1306	124	43	in	in	ADP
fueconorg-1306	124	44	submitting	submit	VERB
fueconorg-1306	124	45	financial	financial	ADJ
fueconorg-1306	124	46	statements	statement	NOUN
fueconorg-1306	124	47	.	.	PUNCT
fueconorg-1306	125	1	286	286	NUM
fueconorg-1306	125	2	v.	v.	ADP
fueconorg-1306	125	3	martić	martić	NOUN
fueconorg-1306	125	4	given	give	VERB
fueconorg-1306	125	5	that	that	PRON
fueconorg-1306	125	6	xbrl	xbrl	PROPN
fueconorg-1306	125	7	completely	completely	ADV
fueconorg-1306	125	8	relocates	relocate	VERB
fueconorg-1306	125	9	the	the	DET
fueconorg-1306	125	10	financial	financial	ADJ
fueconorg-1306	125	11	reporting	reporting	NOUN
fueconorg-1306	125	12	onto	onto	ADP
fueconorg-1306	125	13	the	the	DET
fueconorg-1306	125	14	internet	internet	NOUN
fueconorg-1306	125	15	,	,	PUNCT
fueconorg-1306	125	16	the	the	DET
fueconorg-1306	125	17	issues	issue	NOUN
fueconorg-1306	125	18	of	of	ADP
fueconorg-1306	125	19	security	security	NOUN
fueconorg-1306	125	20	and	and	CCONJ
fueconorg-1306	125	21	protection	protection	NOUN
fueconorg-1306	125	22	of	of	ADP
fueconorg-1306	125	23	information	information	NOUN
fueconorg-1306	125	24	are	be	AUX
fueconorg-1306	125	25	raised	raise	VERB
fueconorg-1306	125	26	;	;	PUNCT
fueconorg-1306	125	27	although	although	SCONJ
fueconorg-1306	125	28	these	these	DET
fueconorg-1306	125	29	issues	issue	NOUN
fueconorg-1306	125	30	are	be	AUX
fueconorg-1306	125	31	not	not	PART
fueconorg-1306	125	32	in	in	ADP
fueconorg-1306	125	33	the	the	DET
fueconorg-1306	125	34	domain	domain	NOUN
fueconorg-1306	125	35	of	of	ADP
fueconorg-1306	125	36	the	the	DET
fueconorg-1306	125	37	standard	standard	NOUN
fueconorg-1306	125	38	itself	itself	PRON
fueconorg-1306	125	39	.	.	PUNCT
fueconorg-1306	126	1	finally	finally	ADV
fueconorg-1306	126	2	,	,	PUNCT
fueconorg-1306	126	3	the	the	DET
fueconorg-1306	126	4	considerations	consideration	NOUN
fueconorg-1306	126	5	made	make	VERB
fueconorg-1306	126	6	clearly	clearly	ADV
fueconorg-1306	126	7	show	show	VERB
fueconorg-1306	126	8	the	the	DET
fueconorg-1306	126	9	advantages	advantage	NOUN
fueconorg-1306	126	10	that	that	SCONJ
fueconorg-1306	126	11	the	the	DET
fueconorg-1306	126	12	application	application	NOUN
fueconorg-1306	126	13	of	of	ADP
fueconorg-1306	126	14	the	the	DET
fueconorg-1306	126	15	xbrl	xbrl	PROPN
fueconorg-1306	126	16	standard	standard	PROPN
fueconorg-1306	126	17	brings	bring	VERB
fueconorg-1306	126	18	to	to	ADP
fueconorg-1306	126	19	all	all	DET
fueconorg-1306	126	20	participants	participant	NOUN
fueconorg-1306	126	21	in	in	ADP
fueconorg-1306	126	22	the	the	DET
fueconorg-1306	126	23	chain	chain	NOUN
fueconorg-1306	126	24	of	of	ADP
fueconorg-1306	126	25	financial	financial	ADJ
fueconorg-1306	126	26	reporting	reporting	NOUN
fueconorg-1306	126	27	and	and	CCONJ
fueconorg-1306	126	28	business	business	NOUN
fueconorg-1306	126	29	organization	organization	NOUN
fueconorg-1306	126	30	,	,	PUNCT
fueconorg-1306	126	31	both	both	CCONJ
fueconorg-1306	126	32	in	in	ADP
fueconorg-1306	126	33	terms	term	NOUN
fueconorg-1306	126	34	of	of	ADP
fueconorg-1306	126	35	preparation	preparation	NOUN
fueconorg-1306	126	36	and	and	CCONJ
fueconorg-1306	126	37	use	use	NOUN
fueconorg-1306	126	38	of	of	ADP
fueconorg-1306	126	39	information	information	NOUN
fueconorg-1306	126	40	.	.	PUNCT
fueconorg-1306	127	1	it	it	PRON
fueconorg-1306	127	2	is	be	AUX
fueconorg-1306	127	3	perhaps	perhaps	ADV
fueconorg-1306	127	4	justifiable	justifiable	ADJ
fueconorg-1306	127	5	to	to	PART
fueconorg-1306	127	6	underline	underline	VERB
fueconorg-1306	127	7	that	that	SCONJ
fueconorg-1306	127	8	perhaps	perhaps	ADV
fueconorg-1306	127	9	the	the	DET
fueconorg-1306	127	10	most	most	ADV
fueconorg-1306	127	11	important	important	ADJ
fueconorg-1306	127	12	benefit	benefit	NOUN
fueconorg-1306	127	13	of	of	ADP
fueconorg-1306	127	14	the	the	DET
fueconorg-1306	127	15	implementation	implementation	NOUN
fueconorg-1306	127	16	of	of	ADP
fueconorg-1306	127	17	xbrl	xbrl	PROPN
fueconorg-1306	127	18	is	be	AUX
fueconorg-1306	127	19	that	that	SCONJ
fueconorg-1306	127	20	it	it	PRON
fueconorg-1306	127	21	permanently	permanently	ADV
fueconorg-1306	127	22	eliminates	eliminate	VERB
fueconorg-1306	127	23	the	the	DET
fueconorg-1306	127	24	need	need	NOUN
fueconorg-1306	127	25	to	to	PART
fueconorg-1306	127	26	re	re	VERB
fueconorg-1306	127	27	-	-	VERB
fueconorg-1306	127	28	enter	enter	VERB
fueconorg-1306	127	29	data	datum	NOUN
fueconorg-1306	127	30	when	when	SCONJ
fueconorg-1306	127	31	preparing	prepare	VERB
fueconorg-1306	127	32	the	the	DET
fueconorg-1306	127	33	statement	statement	NOUN
fueconorg-1306	127	34	for	for	ADP
fueconorg-1306	127	35	each	each	DET
fueconorg-1306	127	36	user	user	NOUN
fueconorg-1306	127	37	in	in	ADP
fueconorg-1306	127	38	the	the	DET
fueconorg-1306	127	39	chain	chain	NOUN
fueconorg-1306	127	40	of	of	ADP
fueconorg-1306	127	41	reporting	reporting	NOUN
fueconorg-1306	127	42	.	.	PUNCT
fueconorg-1306	128	1	moreover	moreover	ADV
fueconorg-1306	128	2	,	,	PUNCT
fueconorg-1306	128	3	it	it	PRON
fueconorg-1306	128	4	is	be	AUX
fueconorg-1306	128	5	important	important	ADJ
fueconorg-1306	128	6	to	to	PART
fueconorg-1306	128	7	emphasize	emphasize	VERB
fueconorg-1306	128	8	once	once	ADV
fueconorg-1306	128	9	again	again	ADV
fueconorg-1306	128	10	that	that	SCONJ
fueconorg-1306	128	11	xbrl	xbrl	PROPN
fueconorg-1306	128	12	is	be	AUX
fueconorg-1306	128	13	not	not	PART
fueconorg-1306	128	14	a	a	DET
fueconorg-1306	128	15	new	new	ADJ
fueconorg-1306	128	16	accounting	accounting	NOUN
fueconorg-1306	128	17	standard	standard	NOUN
fueconorg-1306	128	18	and	and	CCONJ
fueconorg-1306	128	19	that	that	SCONJ
fueconorg-1306	128	20	it	it	PRON
fueconorg-1306	128	21	does	do	AUX
fueconorg-1306	128	22	not	not	PART
fueconorg-1306	128	23	require	require	VERB
fueconorg-1306	128	24	changes	change	NOUN
fueconorg-1306	128	25	in	in	ADP
fueconorg-1306	128	26	existing	exist	VERB
fueconorg-1306	128	27	accounting	accounting	NOUN
fueconorg-1306	128	28	standards	standard	NOUN
fueconorg-1306	128	29	,	,	PUNCT
fueconorg-1306	128	30	nor	nor	CCONJ
fueconorg-1306	128	31	does	do	AUX
fueconorg-1306	128	32	it	it	PRON
fueconorg-1306	128	33	require	require	VERB
fueconorg-1306	128	34	businesses	business	NOUN
fueconorg-1306	128	35	to	to	PART
fueconorg-1306	128	36	disclose	disclose	VERB
fueconorg-1306	128	37	additional	additional	ADJ
fueconorg-1306	128	38	information	information	NOUN
fueconorg-1306	128	39	.	.	PUNCT
fueconorg-1306	129	1	but	but	CCONJ
fueconorg-1306	129	2	the	the	DET
fueconorg-1306	129	3	practice	practice	NOUN
fueconorg-1306	129	4	shows	show	VERB
fueconorg-1306	129	5	that	that	SCONJ
fueconorg-1306	129	6	there	there	PRON
fueconorg-1306	129	7	are	be	VERB
fueconorg-1306	129	8	certain	certain	ADJ
fueconorg-1306	129	9	risks	risk	NOUN
fueconorg-1306	129	10	associated	associate	VERB
fueconorg-1306	129	11	with	with	ADP
fueconorg-1306	129	12	the	the	DET
fueconorg-1306	129	13	adoption	adoption	NOUN
fueconorg-1306	129	14	and	and	CCONJ
fueconorg-1306	129	15	integration	integration	NOUN
fueconorg-1306	129	16	of	of	ADP
fueconorg-1306	129	17	xbrl	xbrl	PROPN
fueconorg-1306	129	18	,	,	PUNCT
fueconorg-1306	129	19	but	but	CCONJ
fueconorg-1306	129	20	the	the	DET
fueconorg-1306	129	21	risks	risk	NOUN
fueconorg-1306	129	22	of	of	ADP
fueconorg-1306	129	23	ignoring	ignore	VERB
fueconorg-1306	129	24	the	the	DET
fueconorg-1306	129	25	information	information	NOUN
fueconorg-1306	129	26	revolution	revolution	NOUN
fueconorg-1306	129	27	that	that	PRON
fueconorg-1306	129	28	has	have	AUX
fueconorg-1306	129	29	transformed	transform	VERB
fueconorg-1306	129	30	virtually	virtually	ADV
fueconorg-1306	129	31	every	every	DET
fueconorg-1306	129	32	form	form	NOUN
fueconorg-1306	129	33	of	of	ADP
fueconorg-1306	129	34	business	business	NOUN
fueconorg-1306	129	35	on	on	ADP
fueconorg-1306	129	36	the	the	DET
fueconorg-1306	129	37	planet	planet	NOUN
fueconorg-1306	129	38	,	,	PUNCT
fueconorg-1306	129	39	are	be	AUX
fueconorg-1306	129	40	potentially	potentially	ADV
fueconorg-1306	129	41	greater	great	ADJ
fueconorg-1306	129	42	.	.	PUNCT
fueconorg-1306	130	1	3	3	X
fueconorg-1306	130	2	.	.	X
fueconorg-1306	130	3	major	major	ADJ
fueconorg-1306	130	4	xbrl	xbrl	PROPN
fueconorg-1306	130	5	projects	project	NOUN
fueconorg-1306	130	6	at	at	ADP
fueconorg-1306	130	7	the	the	DET
fueconorg-1306	130	8	global	global	ADJ
fueconorg-1306	130	9	level	level	NOUN
fueconorg-1306	130	10	the	the	DET
fueconorg-1306	130	11	previously	previously	ADV
fueconorg-1306	130	12	made	make	VERB
fueconorg-1306	130	13	considerations	consideration	NOUN
fueconorg-1306	130	14	have	have	AUX
fueconorg-1306	130	15	shown	show	VERB
fueconorg-1306	130	16	that	that	SCONJ
fueconorg-1306	130	17	xbrl	xbrl	PROPN
fueconorg-1306	130	18	is	be	AUX
fueconorg-1306	130	19	globally	globally	ADV
fueconorg-1306	130	20	present	present	ADJ
fueconorg-1306	130	21	(	(	PUNCT
fueconorg-1306	130	22	especially	especially	ADV
fueconorg-1306	130	23	in	in	ADP
fueconorg-1306	130	24	the	the	DET
fueconorg-1306	130	25	practice	practice	NOUN
fueconorg-1306	130	26	of	of	ADP
fueconorg-1306	130	27	market	market	NOUN
fueconorg-1306	130	28	-	-	PUNCT
fueconorg-1306	130	29	developed	develop	VERB
fueconorg-1306	130	30	countries	country	NOUN
fueconorg-1306	130	31	)	)	PUNCT
fueconorg-1306	130	32	,	,	PUNCT
fueconorg-1306	130	33	and	and	CCONJ
fueconorg-1306	130	34	that	that	SCONJ
fueconorg-1306	130	35	it	it	PRON
fueconorg-1306	130	36	represents	represent	VERB
fueconorg-1306	130	37	a	a	DET
fueconorg-1306	130	38	new	new	ADJ
fueconorg-1306	130	39	phase	phase	NOUN
fueconorg-1306	130	40	in	in	ADP
fueconorg-1306	130	41	the	the	DET
fueconorg-1306	130	42	evolution	evolution	NOUN
fueconorg-1306	130	43	of	of	ADP
fueconorg-1306	130	44	financial	financial	ADJ
fueconorg-1306	130	45	reporting	reporting	NOUN
fueconorg-1306	130	46	.	.	PUNCT
fueconorg-1306	131	1	the	the	DET
fueconorg-1306	131	2	implementation	implementation	NOUN
fueconorg-1306	131	3	of	of	ADP
fueconorg-1306	131	4	xbrl	xbrl	PROPN
fueconorg-1306	131	5	is	be	AUX
fueconorg-1306	131	6	likely	likely	ADJ
fueconorg-1306	131	7	to	to	PART
fueconorg-1306	131	8	follow	follow	VERB
fueconorg-1306	131	9	the	the	DET
fueconorg-1306	131	10	direction	direction	NOUN
fueconorg-1306	131	11	as	as	ADP
fueconorg-1306	131	12	in	in	ADP
fueconorg-1306	131	13	the	the	DET
fueconorg-1306	131	14	case	case	NOUN
fueconorg-1306	131	15	of	of	ADP
fueconorg-1306	131	16	xml	xml	NOUN
fueconorg-1306	131	17	and	and	CCONJ
fueconorg-1306	131	18	html	html	NOUN
fueconorg-1306	131	19	–	–	PUNCT
fueconorg-1306	131	20	that	that	ADV
fueconorg-1306	131	21	is	is	ADV
fueconorg-1306	131	22	,	,	PUNCT
fueconorg-1306	131	23	the	the	DET
fueconorg-1306	131	24	standards	standard	NOUN
fueconorg-1306	131	25	are	be	AUX
fueconorg-1306	131	26	firstly	firstly	ADV
fueconorg-1306	131	27	adopted	adopt	VERB
fueconorg-1306	131	28	by	by	ADP
fueconorg-1306	131	29	supervisory	supervisory	ADJ
fueconorg-1306	131	30	and	and	CCONJ
fueconorg-1306	131	31	regulatory	regulatory	ADJ
fueconorg-1306	131	32	bodies	body	NOUN
fueconorg-1306	131	33	,	,	PUNCT
fueconorg-1306	131	34	and	and	CCONJ
fueconorg-1306	131	35	then	then	ADV
fueconorg-1306	131	36	they	they	PRON
fueconorg-1306	131	37	are	be	AUX
fueconorg-1306	131	38	rapidly	rapidly	ADV
fueconorg-1306	131	39	accepted	accept	VERB
fueconorg-1306	131	40	by	by	ADP
fueconorg-1306	131	41	an	an	DET
fueconorg-1306	131	42	increasing	increase	VERB
fueconorg-1306	131	43	number	number	NOUN
fueconorg-1306	131	44	of	of	ADP
fueconorg-1306	131	45	business	business	NOUN
fueconorg-1306	131	46	users	user	NOUN
fueconorg-1306	131	47	.	.	PUNCT
fueconorg-1306	132	1	in	in	ADP
fueconorg-1306	132	2	the	the	DET
fueconorg-1306	132	3	context	context	NOUN
fueconorg-1306	132	4	of	of	ADP
fueconorg-1306	132	5	a	a	DET
fueconorg-1306	132	6	more	more	ADV
fueconorg-1306	132	7	current	current	ADJ
fueconorg-1306	132	8	and	and	CCONJ
fueconorg-1306	132	9	deeper	deep	ADJ
fueconorg-1306	132	10	consideration	consideration	NOUN
fueconorg-1306	132	11	,	,	PUNCT
fueconorg-1306	132	12	we	we	PRON
fueconorg-1306	132	13	will	will	AUX
fueconorg-1306	132	14	examine	examine	VERB
fueconorg-1306	132	15	below	below	ADV
fueconorg-1306	132	16	in	in	ADP
fueconorg-1306	132	17	more	more	ADJ
fueconorg-1306	132	18	detail	detail	NOUN
fueconorg-1306	132	19	some	some	PRON
fueconorg-1306	132	20	of	of	ADP
fueconorg-1306	132	21	the	the	DET
fueconorg-1306	132	22	most	most	ADV
fueconorg-1306	132	23	important	important	ADJ
fueconorg-1306	132	24	projects	project	NOUN
fueconorg-1306	132	25	of	of	ADP
fueconorg-1306	132	26	the	the	DET
fueconorg-1306	132	27	implementation	implementation	NOUN
fueconorg-1306	132	28	of	of	ADP
fueconorg-1306	132	29	the	the	DET
fueconorg-1306	132	30	xbrl	xbrl	PROPN
fueconorg-1306	132	31	standard	standard	PROPN
fueconorg-1306	132	32	which	which	PRON
fueconorg-1306	132	33	will	will	AUX
fueconorg-1306	132	34	allow	allow	VERB
fueconorg-1306	132	35	us	we	PRON
fueconorg-1306	132	36	to	to	PART
fueconorg-1306	132	37	look	look	VERB
fueconorg-1306	132	38	at	at	ADP
fueconorg-1306	132	39	how	how	SCONJ
fueconorg-1306	132	40	this	this	DET
fueconorg-1306	132	41	standard	standard	NOUN
fueconorg-1306	132	42	is	be	AUX
fueconorg-1306	132	43	implemented	implement	VERB
fueconorg-1306	132	44	and	and	CCONJ
fueconorg-1306	132	45	used	use	VERB
fueconorg-1306	132	46	,	,	PUNCT
fueconorg-1306	132	47	with	with	ADP
fueconorg-1306	132	48	a	a	DET
fueconorg-1306	132	49	special	special	ADJ
fueconorg-1306	132	50	emphasis	emphasis	NOUN
fueconorg-1306	132	51	on	on	ADP
fueconorg-1306	132	52	quantifying	quantify	VERB
fueconorg-1306	132	53	the	the	DET
fueconorg-1306	132	54	potential	potential	ADJ
fueconorg-1306	132	55	benefits	benefit	NOUN
fueconorg-1306	132	56	and	and	CCONJ
fueconorg-1306	132	57	savings	saving	NOUN
fueconorg-1306	132	58	.	.	PUNCT
fueconorg-1306	133	1			PART
fueconorg-1306	134	1	u.s	u.s	PROPN
fueconorg-1306	134	2	.	.	PROPN
fueconorg-1306	134	3	security	security	PROPN
fueconorg-1306	134	4	exchange	exchange	PROPN
fueconorg-1306	134	5	commission	commission	PROPN
fueconorg-1306	134	6	.	.	PUNCT
fueconorg-1306	135	1	although	although	SCONJ
fueconorg-1306	135	2	not	not	PART
fueconorg-1306	135	3	the	the	DET
fueconorg-1306	135	4	first	first	ADJ
fueconorg-1306	135	5	,	,	PUNCT
fueconorg-1306	135	6	but	but	CCONJ
fueconorg-1306	135	7	certainly	certainly	ADV
fueconorg-1306	135	8	one	one	NUM
fueconorg-1306	135	9	of	of	ADP
fueconorg-1306	135	10	the	the	DET
fueconorg-1306	135	11	key	key	ADJ
fueconorg-1306	135	12	implementations	implementation	NOUN
fueconorg-1306	135	13	at	at	ADP
fueconorg-1306	135	14	the	the	DET
fueconorg-1306	135	15	global	global	ADJ
fueconorg-1306	135	16	level	level	NOUN
fueconorg-1306	135	17	,	,	PUNCT
fueconorg-1306	135	18	is	be	AUX
fueconorg-1306	135	19	the	the	DET
fueconorg-1306	135	20	adoption	adoption	NOUN
fueconorg-1306	135	21	of	of	ADP
fueconorg-1306	135	22	the	the	DET
fueconorg-1306	135	23	xbrl	xbrl	PROPN
fueconorg-1306	135	24	standard	standard	PROPN
fueconorg-1306	135	25	by	by	ADP
fueconorg-1306	135	26	the	the	DET
fueconorg-1306	135	27	sec	sec	PROPN
fueconorg-1306	135	28	,	,	PUNCT
fueconorg-1306	135	29	which	which	PRON
fueconorg-1306	135	30	had	have	AUX
fueconorg-1306	135	31	closely	closely	ADV
fueconorg-1306	135	32	monitored	monitor	VERB
fueconorg-1306	135	33	the	the	DET
fueconorg-1306	135	34	past	past	ADJ
fueconorg-1306	135	35	projects	project	NOUN
fueconorg-1306	135	36	of	of	ADP
fueconorg-1306	135	37	the	the	DET
fueconorg-1306	135	38	implementation	implementation	NOUN
fueconorg-1306	135	39	of	of	ADP
fueconorg-1306	135	40	this	this	DET
fueconorg-1306	135	41	standard	standard	NOUN
fueconorg-1306	135	42	and	and	CCONJ
fueconorg-1306	135	43	began	begin	VERB
fueconorg-1306	135	44	with	with	ADP
fueconorg-1306	135	45	the	the	DET
fueconorg-1306	135	46	introduction	introduction	NOUN
fueconorg-1306	135	47	in	in	ADP
fueconorg-1306	135	48	2005	2005	NUM
fueconorg-1306	135	49	,	,	PUNCT
fueconorg-1306	135	50	when	when	SCONJ
fueconorg-1306	135	51	an	an	DET
fueconorg-1306	135	52	experimental	experimental	ADJ
fueconorg-1306	135	53	program	program	NOUN
fueconorg-1306	135	54	was	be	AUX
fueconorg-1306	135	55	launched	launch	VERB
fueconorg-1306	135	56	in	in	ADP
fueconorg-1306	135	57	which	which	PRON
fueconorg-1306	135	58	each	each	DET
fueconorg-1306	135	59	company	company	NOUN
fueconorg-1306	135	60	could	could	AUX
fueconorg-1306	135	61	test	test	VERB
fueconorg-1306	135	62	the	the	DET
fueconorg-1306	135	63	standard	standard	NOUN
fueconorg-1306	135	64	.	.	PUNCT
fueconorg-1306	136	1	after	after	ADP
fueconorg-1306	136	2	the	the	DET
fueconorg-1306	136	3	successful	successful	ADJ
fueconorg-1306	136	4	implementation	implementation	NOUN
fueconorg-1306	136	5	of	of	ADP
fueconorg-1306	136	6	the	the	DET
fueconorg-1306	136	7	pilot	pilot	NOUN
fueconorg-1306	136	8	testing	testing	NOUN
fueconorg-1306	136	9	,	,	PUNCT
fueconorg-1306	136	10	the	the	DET
fueconorg-1306	136	11	sec	sec	PROPN
fueconorg-1306	136	12	obliged	oblige	VERB
fueconorg-1306	136	13	all	all	DET
fueconorg-1306	136	14	public	public	ADJ
fueconorg-1306	136	15	companies	company	NOUN
fueconorg-1306	136	16	to	to	PART
fueconorg-1306	136	17	submit	submit	VERB
fueconorg-1306	136	18	financial	financial	ADJ
fueconorg-1306	136	19	statements	statement	NOUN
fueconorg-1306	136	20	in	in	ADP
fueconorg-1306	136	21	the	the	DET
fueconorg-1306	136	22	xbrl	xbrl	PROPN
fueconorg-1306	136	23	format	format	NOUN
fueconorg-1306	136	24	.	.	PUNCT
fueconorg-1306	137	1	in	in	ADP
fueconorg-1306	137	2	june	june	PROPN
fueconorg-1306	137	3	2009	2009	NUM
fueconorg-1306	137	4	,	,	PUNCT
fueconorg-1306	137	5	more	more	ADJ
fueconorg-1306	137	6	than	than	ADP
fueconorg-1306	137	7	500	500	NUM
fueconorg-1306	137	8	major	major	ADJ
fueconorg-1306	137	9	companies	company	NOUN
fueconorg-1306	137	10	started	start	VERB
fueconorg-1306	137	11	with	with	ADP
fueconorg-1306	137	12	the	the	DET
fueconorg-1306	137	13	submission	submission	NOUN
fueconorg-1306	137	14	of	of	ADP
fueconorg-1306	137	15	the	the	DET
fueconorg-1306	137	16	statements	statement	NOUN
fueconorg-1306	137	17	in	in	ADP
fueconorg-1306	137	18	this	this	DET
fueconorg-1306	137	19	format	format	NOUN
fueconorg-1306	137	20	,	,	PUNCT
fueconorg-1306	137	21	followed	follow	VERB
fueconorg-1306	137	22	by	by	ADP
fueconorg-1306	137	23	about	about	ADV
fueconorg-1306	137	24	1,800	1,800	NUM
fueconorg-1306	137	25	companies	company	NOUN
fueconorg-1306	137	26	the	the	DET
fueconorg-1306	137	27	next	next	ADJ
fueconorg-1306	137	28	year	year	NOUN
fueconorg-1306	137	29	and	and	CCONJ
fueconorg-1306	137	30	about	about	ADV
fueconorg-1306	137	31	12,000	12,000	NUM
fueconorg-1306	137	32	companies	company	NOUN
fueconorg-1306	137	33	in	in	ADP
fueconorg-1306	137	34	the	the	DET
fueconorg-1306	137	35	third	third	ADJ
fueconorg-1306	137	36	year	year	NOUN
fueconorg-1306	137	37	(	(	PUNCT
fueconorg-1306	137	38	securities	security	NOUN
fueconorg-1306	137	39	and	and	CCONJ
fueconorg-1306	137	40	exchange	exchange	PROPN
fueconorg-1306	137	41	commission	commission	PROPN
fueconorg-1306	137	42	,	,	PUNCT
fueconorg-1306	137	43	2009	2009	NUM
fueconorg-1306	137	44	)	)	PUNCT
fueconorg-1306	137	45	.	.	PUNCT
fueconorg-1306	138	1	finally	finally	ADV
fueconorg-1306	138	2	,	,	PUNCT
fueconorg-1306	138	3	in	in	ADP
fueconorg-1306	138	4	2012	2012	NUM
fueconorg-1306	138	5	,	,	PUNCT
fueconorg-1306	138	6	the	the	DET
fueconorg-1306	138	7	sec	sec	PROPN
fueconorg-1306	138	8	obliged	oblige	VERB
fueconorg-1306	138	9	all	all	DET
fueconorg-1306	138	10	public	public	ADJ
fueconorg-1306	138	11	companies	company	NOUN
fueconorg-1306	138	12	to	to	PART
fueconorg-1306	138	13	submit	submit	VERB
fueconorg-1306	138	14	financial	financial	ADJ
fueconorg-1306	138	15	statements	statement	NOUN
fueconorg-1306	138	16	in	in	ADP
fueconorg-1306	138	17	the	the	DET
fueconorg-1306	138	18	xbrl	xbrl	PROPN
fueconorg-1306	138	19	format	format	PROPN
fueconorg-1306	138	20	.	.	PUNCT
fueconorg-1306	139	1			PROPN
fueconorg-1306	140	1	federal	federal	ADJ
fueconorg-1306	140	2	financial	financial	ADJ
fueconorg-1306	140	3	institutions	institution	NOUN
fueconorg-1306	140	4	examination	examination	PROPN
fueconorg-1306	140	5	council	council	PROPN
fueconorg-1306	140	6	in	in	ADP
fueconorg-1306	140	7	2003	2003	NUM
fueconorg-1306	140	8	ffiec	ffiec	NOUN
fueconorg-1306	140	9	launched	launch	VERB
fueconorg-1306	140	10	the	the	DET
fueconorg-1306	140	11	project	project	NOUN
fueconorg-1306	140	12	of	of	ADP
fueconorg-1306	140	13	modernization	modernization	NOUN
fueconorg-1306	140	14	of	of	ADP
fueconorg-1306	140	15	the	the	DET
fueconorg-1306	140	16	system	system	NOUN
fueconorg-1306	140	17	for	for	ADP
fueconorg-1306	140	18	data	data	NOUN
fueconorg-1306	140	19	collection	collection	NOUN
fueconorg-1306	140	20	and	and	CCONJ
fueconorg-1306	140	21	management	management	NOUN
fueconorg-1306	140	22	.	.	PUNCT
fueconorg-1306	141	1	the	the	DET
fueconorg-1306	141	2	new	new	ADJ
fueconorg-1306	141	3	system	system	NOUN
fueconorg-1306	141	4	,	,	PUNCT
fueconorg-1306	141	5	known	know	VERB
fueconorg-1306	141	6	as	as	ADP
fueconorg-1306	141	7	the	the	DET
fueconorg-1306	141	8	central	central	ADJ
fueconorg-1306	141	9	data	datum	NOUN
fueconorg-1306	141	10	repository	repository	NOUN
fueconorg-1306	141	11	–	–	PUNCT
fueconorg-1306	141	12	cdr	cdr	NOUN
fueconorg-1306	141	13	represents	represent	VERB
fueconorg-1306	141	14	one	one	NUM
fueconorg-1306	141	15	of	of	ADP
fueconorg-1306	141	16	the	the	DET
fueconorg-1306	141	17	first	first	ADJ
fueconorg-1306	141	18	and	and	CCONJ
fueconorg-1306	141	19	largest	large	ADJ
fueconorg-1306	141	20	implementation	implementation	NOUN
fueconorg-1306	141	21	of	of	ADP
fueconorg-1306	141	22	the	the	DET
fueconorg-1306	141	23	xbrl	xbrl	PROPN
fueconorg-1306	141	24	standard	standard	PROPN
fueconorg-1306	141	25	.	.	PUNCT
fueconorg-1306	142	1	in	in	ADP
fueconorg-1306	142	2	this	this	DET
fueconorg-1306	142	3	respect	respect	NOUN
fueconorg-1306	142	4	,	,	PUNCT
fueconorg-1306	142	5	the	the	DET
fueconorg-1306	142	6	survey	survey	NOUN
fueconorg-1306	142	7	results	result	VERB
fueconorg-1306	142	8	(	(	PUNCT
fueconorg-1306	142	9	federal	federal	ADJ
fueconorg-1306	142	10	financial	financial	ADJ
fueconorg-1306	142	11	institutions	institution	NOUN
fueconorg-1306	142	12	examination	examination	PROPN
fueconorg-1306	142	13	council	council	PROPN
fueconorg-1306	142	14	,	,	PUNCT
fueconorg-1306	142	15	2003	2003	NUM
fueconorg-1306	142	16	)	)	PUNCT
fueconorg-1306	142	17	,	,	PUNCT
fueconorg-1306	142	18	in	in	ADP
fueconorg-1306	142	19	terms	term	NOUN
fueconorg-1306	142	20	of	of	ADP
fueconorg-1306	142	21	savings	saving	NOUN
fueconorg-1306	142	22	brought	bring	VERB
fueconorg-1306	142	23	by	by	ADP
fueconorg-1306	142	24	the	the	DET
fueconorg-1306	142	25	application	application	NOUN
fueconorg-1306	142	26	of	of	ADP
fueconorg-1306	142	27	the	the	DET
fueconorg-1306	142	28	xbrl	xbrl	PROPN
fueconorg-1306	142	29	standard	standard	PROPN
fueconorg-1306	142	30	,	,	PUNCT
fueconorg-1306	142	31	can	can	AUX
fueconorg-1306	142	32	be	be	AUX
fueconorg-1306	142	33	synthesized	synthesize	VERB
fueconorg-1306	142	34	as	as	SCONJ
fueconorg-1306	142	35	shown	show	VERB
fueconorg-1306	142	36	in	in	ADP
fueconorg-1306	142	37	the	the	DET
fueconorg-1306	142	38	following	following	ADJ
fueconorg-1306	142	39	way	way	NOUN
fueconorg-1306	142	40	:	:	PUNCT
fueconorg-1306	142	41			NOUN
fueconorg-1306	142	42	savings	saving	NOUN
fueconorg-1306	142	43	of	of	ADP
fueconorg-1306	142	44	about	about	ADV
fueconorg-1306	142	45	60	60	NUM
fueconorg-1306	142	46	%	%	NOUN
fueconorg-1306	142	47	are	be	AUX
fueconorg-1306	142	48	achieved	achieve	VERB
fueconorg-1306	142	49	in	in	ADP
fueconorg-1306	142	50	the	the	DET
fueconorg-1306	142	51	costs	cost	NOUN
fueconorg-1306	142	52	of	of	ADP
fueconorg-1306	142	53	data	datum	NOUN
fueconorg-1306	142	54	collecting	collecting	NOUN
fueconorg-1306	142	55	and	and	CCONJ
fueconorg-1306	142	56	processing	processing	NOUN
fueconorg-1306	142	57	;	;	PUNCT
fueconorg-1306	142	58			VERB
fueconorg-1306	142	59	the	the	DET
fueconorg-1306	142	60	data	datum	NOUN
fueconorg-1306	142	61	processing	processing	NOUN
fueconorg-1306	142	62	time	time	NOUN
fueconorg-1306	142	63	has	have	AUX
fueconorg-1306	142	64	been	be	AUX
fueconorg-1306	142	65	significantly	significantly	ADV
fueconorg-1306	142	66	reduced	reduce	VERB
fueconorg-1306	142	67	(	(	PUNCT
fueconorg-1306	142	68	the	the	DET
fueconorg-1306	142	69	processing	processing	NOUN
fueconorg-1306	142	70	time	time	NOUN
fueconorg-1306	142	71	has	have	AUX
fueconorg-1306	142	72	been	be	AUX
fueconorg-1306	142	73	reduced	reduce	VERB
fueconorg-1306	142	74	from	from	ADP
fueconorg-1306	142	75	60	60	NUM
fueconorg-1306	142	76	to	to	PART
fueconorg-1306	142	77	2	2	NUM
fueconorg-1306	142	78	days	day	NOUN
fueconorg-1306	142	79	)	)	PUNCT
fueconorg-1306	142	80	;	;	PUNCT
fueconorg-1306	142	81	application	application	NOUN
fueconorg-1306	142	82	of	of	ADP
fueconorg-1306	142	83	xbrl	xbrl	PROPN
fueconorg-1306	142	84	-	-	PUNCT
fueconorg-1306	142	85	a	a	NOUN
fueconorg-1306	142	86	in	in	ADP
fueconorg-1306	142	87	the	the	DET
fueconorg-1306	142	88	function	function	NOUN
fueconorg-1306	142	89	of	of	ADP
fueconorg-1306	142	90	improvement	improvement	NOUN
fueconorg-1306	142	91	of	of	ADP
fueconorg-1306	142	92	quality	quality	NOUN
fueconorg-1306	142	93	of	of	ADP
fueconorg-1306	142	94	financial	financial	ADJ
fueconorg-1306	142	95	reporting	reporting	NOUN
fueconorg-1306	142	96	in	in	ADP
fueconorg-1306	142	97	montenegro	montenegro	PROPN
fueconorg-1306	142	98	287	287	NUM
fueconorg-1306	142	99			NOUN
fueconorg-1306	142	100	productivity	productivity	NOUN
fueconorg-1306	142	101	has	have	AUX
fueconorg-1306	142	102	been	be	AUX
fueconorg-1306	142	103	increased	increase	VERB
fueconorg-1306	142	104	in	in	ADP
fueconorg-1306	142	105	the	the	DET
fueconorg-1306	142	106	range	range	NOUN
fueconorg-1306	142	107	of	of	ADP
fueconorg-1306	142	108	10	10	NUM
fueconorg-1306	142	109	to	to	PART
fueconorg-1306	142	110	33	33	NUM
fueconorg-1306	142	111	%	%	NOUN
fueconorg-1306	142	112	;	;	PUNCT
fueconorg-1306	142	113			NOUN
fueconorg-1306	142	114	data	datum	NOUN
fueconorg-1306	142	115	errors	error	NOUN
fueconorg-1306	142	116	are	be	AUX
fueconorg-1306	142	117	completely	completely	ADV
fueconorg-1306	142	118	eliminated	eliminate	VERB
fueconorg-1306	142	119	(	(	PUNCT
fueconorg-1306	142	120	the	the	DET
fueconorg-1306	142	121	previous	previous	ADJ
fueconorg-1306	142	122	system	system	NOUN
fueconorg-1306	142	123	identified	identify	VERB
fueconorg-1306	142	124	18,000	18,000	NUM
fueconorg-1306	142	125	errors	error	NOUN
fueconorg-1306	142	126	annually	annually	ADV
fueconorg-1306	142	127	)	)	PUNCT
fueconorg-1306	142	128	;	;	PUNCT
fueconorg-1306	142	129	it	it	PRON
fueconorg-1306	142	130	can	can	AUX
fueconorg-1306	142	131	be	be	AUX
fueconorg-1306	142	132	noted	note	VERB
fueconorg-1306	142	133	that	that	SCONJ
fueconorg-1306	142	134	the	the	DET
fueconorg-1306	142	135	results	result	NOUN
fueconorg-1306	142	136	of	of	ADP
fueconorg-1306	142	137	the	the	DET
fueconorg-1306	142	138	application	application	NOUN
fueconorg-1306	142	139	of	of	ADP
fueconorg-1306	142	140	the	the	DET
fueconorg-1306	142	141	xbrl	xbrl	PROPN
fueconorg-1306	142	142	standard	standard	PROPN
fueconorg-1306	142	143	through	through	ADP
fueconorg-1306	142	144	an	an	DET
fueconorg-1306	142	145	open	open	ADJ
fueconorg-1306	142	146	,	,	PUNCT
fueconorg-1306	142	147	collaborative	collaborative	ADJ
fueconorg-1306	142	148	approach	approach	NOUN
fueconorg-1306	142	149	have	have	AUX
fueconorg-1306	142	150	been	be	AUX
fueconorg-1306	142	151	impressive	impressive	ADJ
fueconorg-1306	142	152	.	.	PUNCT
fueconorg-1306	143	1	the	the	DET
fueconorg-1306	143	2	implementation	implementation	NOUN
fueconorg-1306	143	3	of	of	ADP
fueconorg-1306	143	4	xbrl	xbrl	PROPN
fueconorg-1306	143	5	has	have	AUX
fueconorg-1306	143	6	had	have	VERB
fueconorg-1306	143	7	a	a	DET
fueconorg-1306	143	8	positive	positive	ADJ
fueconorg-1306	143	9	impact	impact	NOUN
fueconorg-1306	143	10	on	on	ADP
fueconorg-1306	143	11	the	the	DET
fueconorg-1306	143	12	increase	increase	NOUN
fueconorg-1306	143	13	of	of	ADP
fueconorg-1306	143	14	productivity	productivity	NOUN
fueconorg-1306	143	15	,	,	PUNCT
fueconorg-1306	143	16	efficiency	efficiency	NOUN
fueconorg-1306	143	17	,	,	PUNCT
fueconorg-1306	143	18	accuracy	accuracy	NOUN
fueconorg-1306	143	19	and	and	CCONJ
fueconorg-1306	143	20	quality	quality	NOUN
fueconorg-1306	143	21	of	of	ADP
fueconorg-1306	143	22	data	datum	NOUN
fueconorg-1306	143	23	.	.	PUNCT
fueconorg-1306	144	1	the	the	DET
fueconorg-1306	144	2	statements	statement	NOUN
fueconorg-1306	144	3	are	be	AUX
fueconorg-1306	144	4	available	available	ADJ
fueconorg-1306	144	5	much	much	ADV
fueconorg-1306	144	6	more	more	ADV
fueconorg-1306	144	7	quickly	quickly	ADV
fueconorg-1306	144	8	,	,	PUNCT
fueconorg-1306	144	9	with	with	ADP
fueconorg-1306	144	10	the	the	DET
fueconorg-1306	144	11	more	more	ADV
fueconorg-1306	144	12	efficient	efficient	ADJ
fueconorg-1306	144	13	and	and	CCONJ
fueconorg-1306	144	14	more	more	ADV
fueconorg-1306	144	15	accurate	accurate	ADJ
fueconorg-1306	144	16	process	process	NOUN
fueconorg-1306	144	17	of	of	ADP
fueconorg-1306	144	18	data	datum	NOUN
fueconorg-1306	144	19	collection	collection	NOUN
fueconorg-1306	144	20	and	and	CCONJ
fueconorg-1306	144	21	validation	validation	NOUN
fueconorg-1306	144	22	.	.	PUNCT
fueconorg-1306	145	1	the	the	DET
fueconorg-1306	145	2	new	new	ADJ
fueconorg-1306	145	3	data	data	NOUN
fueconorg-1306	145	4	collection	collection	NOUN
fueconorg-1306	145	5	system	system	NOUN
fueconorg-1306	145	6	allowed	allow	VERB
fueconorg-1306	145	7	the	the	DET
fueconorg-1306	145	8	banks	bank	NOUN
fueconorg-1306	145	9	to	to	PART
fueconorg-1306	145	10	identify	identify	VERB
fueconorg-1306	145	11	and	and	CCONJ
fueconorg-1306	145	12	correct	correct	VERB
fueconorg-1306	145	13	the	the	DET
fueconorg-1306	145	14	errors	error	NOUN
fueconorg-1306	145	15	before	before	ADP
fueconorg-1306	145	16	filing	file	VERB
fueconorg-1306	145	17	their	their	PRON
fueconorg-1306	145	18	financial	financial	ADJ
fueconorg-1306	145	19	statements	statement	NOUN
fueconorg-1306	145	20	.	.	PUNCT
fueconorg-1306	146	1	all	all	DET
fueconorg-1306	146	2	this	this	PRON
fueconorg-1306	146	3	will	will	AUX
fueconorg-1306	146	4	undoubtedly	undoubtedly	ADV
fueconorg-1306	146	5	encourage	encourage	VERB
fueconorg-1306	146	6	other	other	ADJ
fueconorg-1306	146	7	regulatory	regulatory	ADJ
fueconorg-1306	146	8	agencies	agency	NOUN
fueconorg-1306	146	9	to	to	PART
fueconorg-1306	146	10	implement	implement	VERB
fueconorg-1306	146	11	this	this	DET
fueconorg-1306	146	12	standard	standard	NOUN
fueconorg-1306	146	13	.	.	PUNCT
fueconorg-1306	147	1			PROPN
fueconorg-1306	148	1	standard	standard	ADJ
fueconorg-1306	148	2	business	business	NOUN
fueconorg-1306	148	3	reporting	reporting	NOUN
fueconorg-1306	148	4	sbr	sbr	NOUN
fueconorg-1306	148	5	.	.	PUNCT
fueconorg-1306	149	1	in	in	ADP
fueconorg-1306	149	2	2007	2007	NUM
fueconorg-1306	149	3	,	,	PUNCT
fueconorg-1306	149	4	in	in	ADP
fueconorg-1306	149	5	its	its	PRON
fueconorg-1306	149	6	project	project	NOUN
fueconorg-1306	149	7	of	of	ADP
fueconorg-1306	149	8	the	the	DET
fueconorg-1306	149	9	standard	standard	ADJ
fueconorg-1306	149	10	business	business	NOUN
fueconorg-1306	149	11	reporting	reporting	NOUN
fueconorg-1306	149	12	,	,	PUNCT
fueconorg-1306	149	13	the	the	DET
fueconorg-1306	149	14	australian	australian	ADJ
fueconorg-1306	149	15	government	government	NOUN
fueconorg-1306	149	16	funded	fund	VERB
fueconorg-1306	149	17	the	the	DET
fueconorg-1306	149	18	first	first	ADJ
fueconorg-1306	149	19	phase	phase	NOUN
fueconorg-1306	149	20	of	of	ADP
fueconorg-1306	149	21	implementation	implementation	NOUN
fueconorg-1306	149	22	of	of	ADP
fueconorg-1306	149	23	xbrl	xbrl	PROPN
fueconorg-1306	149	24	as	as	ADP
fueconorg-1306	149	25	a	a	DET
fueconorg-1306	149	26	standard	standard	ADJ
fueconorg-1306	149	27	means	mean	NOUN
fueconorg-1306	149	28	of	of	ADP
fueconorg-1306	149	29	communication	communication	NOUN
fueconorg-1306	149	30	between	between	ADP
fueconorg-1306	149	31	the	the	DET
fueconorg-1306	149	32	government	government	NOUN
fueconorg-1306	149	33	and	and	CCONJ
fueconorg-1306	149	34	companies	company	NOUN
fueconorg-1306	149	35	,	,	PUNCT
fueconorg-1306	149	36	as	as	ADV
fueconorg-1306	149	37	well	well	ADV
fueconorg-1306	149	38	as	as	ADP
fueconorg-1306	149	39	between	between	ADP
fueconorg-1306	149	40	government	government	NOUN
fueconorg-1306	149	41	agencies	agency	NOUN
fueconorg-1306	149	42	.	.	PUNCT
fueconorg-1306	150	1	this	this	DET
fueconorg-1306	150	2	project	project	NOUN
fueconorg-1306	150	3	aims	aim	VERB
fueconorg-1306	150	4	to	to	PART
fueconorg-1306	150	5	simplify	simplify	VERB
fueconorg-1306	150	6	and	and	CCONJ
fueconorg-1306	150	7	automate	automate	VERB
fueconorg-1306	150	8	the	the	DET
fueconorg-1306	150	9	process	process	NOUN
fueconorg-1306	150	10	of	of	ADP
fueconorg-1306	150	11	information	information	NOUN
fueconorg-1306	150	12	exchange	exchange	NOUN
fueconorg-1306	150	13	,	,	PUNCT
fueconorg-1306	150	14	i.e.	i.e.	X
fueconorg-1306	150	15	by	by	ADP
fueconorg-1306	150	16	functioning	function	VERB
fueconorg-1306	150	17	in	in	ADP
fueconorg-1306	150	18	a	a	DET
fueconorg-1306	150	19	way	way	NOUN
fueconorg-1306	150	20	that	that	PRON
fueconorg-1306	150	21	companies	company	NOUN
fueconorg-1306	150	22	do	do	AUX
fueconorg-1306	150	23	not	not	PART
fueconorg-1306	150	24	have	have	VERB
fueconorg-1306	150	25	to	to	PART
fueconorg-1306	150	26	submit	submit	VERB
fueconorg-1306	150	27	the	the	DET
fueconorg-1306	150	28	same	same	ADJ
fueconorg-1306	150	29	information	information	NOUN
fueconorg-1306	150	30	several	several	ADJ
fueconorg-1306	150	31	times	time	NOUN
fueconorg-1306	150	32	to	to	ADP
fueconorg-1306	150	33	different	different	ADJ
fueconorg-1306	150	34	agencies	agency	NOUN
fueconorg-1306	150	35	.	.	PUNCT
fueconorg-1306	151	1	it	it	PRON
fueconorg-1306	151	2	is	be	AUX
fueconorg-1306	151	3	expected	expect	VERB
fueconorg-1306	151	4	that	that	SCONJ
fueconorg-1306	151	5	this	this	DET
fueconorg-1306	151	6	project	project	NOUN
fueconorg-1306	151	7	will	will	AUX
fueconorg-1306	151	8	reduce	reduce	VERB
fueconorg-1306	151	9	the	the	DET
fueconorg-1306	151	10	costs	cost	NOUN
fueconorg-1306	151	11	of	of	ADP
fueconorg-1306	151	12	companies	company	NOUN
fueconorg-1306	151	13	by	by	ADP
fueconorg-1306	151	14	25	25	NUM
fueconorg-1306	151	15	%	%	NOUN
fueconorg-1306	151	16	,	,	PUNCT
fueconorg-1306	151	17	or	or	CCONJ
fueconorg-1306	151	18	more	more	ADJ
fueconorg-1306	151	19	than	than	ADP
fueconorg-1306	151	20	one	one	NUM
fueconorg-1306	151	21	billion	billion	NUM
fueconorg-1306	151	22	dollars	dollar	NOUN
fueconorg-1306	151	23	per	per	ADP
fueconorg-1306	151	24	year	year	NOUN
fueconorg-1306	151	25	(	(	PUNCT
fueconorg-1306	151	26	standard	standard	ADJ
fueconorg-1306	151	27	business	business	NOUN
fueconorg-1306	151	28	reporting	reporting	NOUN
fueconorg-1306	151	29	,	,	PUNCT
fueconorg-1306	151	30	2012	2012	NUM
fueconorg-1306	151	31	)	)	PUNCT
fueconorg-1306	151	32	.	.	PUNCT
fueconorg-1306	152	1	how	how	SCONJ
fueconorg-1306	152	2	successful	successful	ADJ
fueconorg-1306	152	3	the	the	DET
fueconorg-1306	152	4	standard	standard	ADJ
fueconorg-1306	152	5	business	business	NOUN
fueconorg-1306	152	6	reporting	reporting	NOUN
fueconorg-1306	152	7	project	project	NOUN
fueconorg-1306	152	8	is	be	AUX
fueconorg-1306	152	9	,	,	PUNCT
fueconorg-1306	152	10	is	be	AUX
fueconorg-1306	152	11	best	well	ADV
fueconorg-1306	152	12	illustrated	illustrate	VERB
fueconorg-1306	152	13	by	by	ADP
fueconorg-1306	152	14	the	the	DET
fueconorg-1306	152	15	fact	fact	NOUN
fueconorg-1306	152	16	that	that	SCONJ
fueconorg-1306	152	17	it	it	PRON
fueconorg-1306	152	18	is	be	AUX
fueconorg-1306	152	19	gradually	gradually	ADV
fueconorg-1306	152	20	becoming	become	VERB
fueconorg-1306	152	21	a	a	DET
fueconorg-1306	152	22	global	global	ADJ
fueconorg-1306	152	23	approach	approach	NOUN
fueconorg-1306	152	24	in	in	ADP
fueconorg-1306	152	25	the	the	DET
fueconorg-1306	152	26	implementation	implementation	NOUN
fueconorg-1306	152	27	of	of	ADP
fueconorg-1306	152	28	xbrl	xbrl	PROPN
fueconorg-1306	152	29	at	at	ADP
fueconorg-1306	152	30	the	the	DET
fueconorg-1306	152	31	level	level	NOUN
fueconorg-1306	152	32	of	of	ADP
fueconorg-1306	152	33	state	state	NOUN
fueconorg-1306	152	34	administration	administration	NOUN
fueconorg-1306	152	35	,	,	PUNCT
fueconorg-1306	152	36	and	and	CCONJ
fueconorg-1306	152	37	that	that	SCONJ
fueconorg-1306	152	38	similar	similar	ADJ
fueconorg-1306	152	39	projects	project	NOUN
fueconorg-1306	152	40	have	have	AUX
fueconorg-1306	152	41	already	already	ADV
fueconorg-1306	152	42	been	be	AUX
fueconorg-1306	152	43	launched	launch	VERB
fueconorg-1306	152	44	in	in	ADP
fueconorg-1306	152	45	many	many	ADJ
fueconorg-1306	152	46	countries	country	NOUN
fueconorg-1306	152	47	,	,	PUNCT
fueconorg-1306	152	48	such	such	ADJ
fueconorg-1306	152	49	as	as	ADP
fueconorg-1306	152	50	the	the	DET
fueconorg-1306	152	51	netherlands	netherlands	PROPN
fueconorg-1306	152	52	,	,	PUNCT
fueconorg-1306	152	53	new	new	PROPN
fueconorg-1306	152	54	zealand	zealand	PROPN
fueconorg-1306	152	55	and	and	CCONJ
fueconorg-1306	152	56	singapore	singapore	PROPN
fueconorg-1306	152	57	.	.	PUNCT
fueconorg-1306	153	1	moreover	moreover	ADV
fueconorg-1306	153	2	,	,	PUNCT
fueconorg-1306	153	3	we	we	PRON
fueconorg-1306	153	4	believe	believe	VERB
fueconorg-1306	153	5	that	that	SCONJ
fueconorg-1306	153	6	this	this	DET
fueconorg-1306	153	7	project	project	NOUN
fueconorg-1306	153	8	provides	provide	VERB
fueconorg-1306	153	9	useful	useful	ADJ
fueconorg-1306	153	10	guidelines	guideline	NOUN
fueconorg-1306	153	11	for	for	ADP
fueconorg-1306	153	12	the	the	DET
fueconorg-1306	153	13	application	application	NOUN
fueconorg-1306	153	14	of	of	ADP
fueconorg-1306	153	15	this	this	DET
fueconorg-1306	153	16	standard	standard	NOUN
fueconorg-1306	153	17	at	at	ADP
fueconorg-1306	153	18	the	the	DET
fueconorg-1306	153	19	level	level	NOUN
fueconorg-1306	153	20	of	of	ADP
fueconorg-1306	153	21	state	state	NOUN
fueconorg-1306	153	22	administration	administration	NOUN
fueconorg-1306	153	23	in	in	ADP
fueconorg-1306	153	24	montenegro	montenegro	PROPN
fueconorg-1306	153	25	and	and	CCONJ
fueconorg-1306	153	26	the	the	DET
fueconorg-1306	153	27	region	region	NOUN
fueconorg-1306	153	28	.	.	PUNCT
fueconorg-1306	154	1			X
fueconorg-1306	155	1	accounting	accounting	NOUN
fueconorg-1306	155	2	and	and	CCONJ
fueconorg-1306	155	3	corporate	corporate	ADJ
fueconorg-1306	155	4	regulatory	regulatory	ADJ
fueconorg-1306	155	5	authority	authority	NOUN
fueconorg-1306	155	6	as	as	SCONJ
fueconorg-1306	155	7	the	the	DET
fueconorg-1306	155	8	national	national	ADJ
fueconorg-1306	155	9	regulator	regulator	NOUN
fueconorg-1306	155	10	seeks	seek	VERB
fueconorg-1306	155	11	to	to	PART
fueconorg-1306	155	12	provide	provide	VERB
fueconorg-1306	155	13	a	a	DET
fueconorg-1306	155	14	reliable	reliable	ADJ
fueconorg-1306	155	15	regulatory	regulatory	ADJ
fueconorg-1306	155	16	environment	environment	NOUN
fueconorg-1306	155	17	for	for	ADP
fueconorg-1306	155	18	companies	company	NOUN
fueconorg-1306	155	19	and	and	CCONJ
fueconorg-1306	155	20	public	public	ADJ
fueconorg-1306	155	21	accountants	accountant	NOUN
fueconorg-1306	155	22	.	.	PUNCT
fueconorg-1306	156	1	to	to	PART
fueconorg-1306	156	2	successfully	successfully	ADV
fueconorg-1306	156	3	respond	respond	VERB
fueconorg-1306	156	4	to	to	ADP
fueconorg-1306	156	5	the	the	DET
fueconorg-1306	156	6	goals	goal	NOUN
fueconorg-1306	156	7	presented	present	VERB
fueconorg-1306	156	8	in	in	ADP
fueconorg-1306	156	9	this	this	DET
fueconorg-1306	156	10	way	way	NOUN
fueconorg-1306	156	11	,	,	PUNCT
fueconorg-1306	156	12	new	new	ADJ
fueconorg-1306	156	13	demands	demand	NOUN
fueconorg-1306	156	14	and	and	CCONJ
fueconorg-1306	156	15	challenges	challenge	NOUN
fueconorg-1306	156	16	of	of	ADP
fueconorg-1306	156	17	economic	economic	ADJ
fueconorg-1306	156	18	operations	operation	NOUN
fueconorg-1306	156	19	,	,	PUNCT
fueconorg-1306	156	20	the	the	DET
fueconorg-1306	156	21	acra	acra	NOUN
fueconorg-1306	156	22	adopted	adopt	VERB
fueconorg-1306	156	23	the	the	DET
fueconorg-1306	156	24	xbrl	xbrl	PROPN
fueconorg-1306	156	25	standard	standard	PROPN
fueconorg-1306	156	26	for	for	ADP
fueconorg-1306	156	27	corporate	corporate	ADJ
fueconorg-1306	156	28	financial	financial	ADJ
fueconorg-1306	156	29	reporting	reporting	NOUN
fueconorg-1306	156	30	in	in	ADP
fueconorg-1306	156	31	2007	2007	NUM
fueconorg-1306	156	32	.	.	PUNCT
fueconorg-1306	157	1	in	in	ADP
fueconorg-1306	157	2	the	the	DET
fueconorg-1306	157	3	beginning	beginning	NOUN
fueconorg-1306	157	4	,	,	PUNCT
fueconorg-1306	157	5	the	the	DET
fueconorg-1306	157	6	most	most	ADV
fueconorg-1306	157	7	important	important	ADJ
fueconorg-1306	157	8	goals	goal	NOUN
fueconorg-1306	157	9	of	of	ADP
fueconorg-1306	157	10	the	the	DET
fueconorg-1306	157	11	project	project	NOUN
fueconorg-1306	157	12	of	of	ADP
fueconorg-1306	157	13	implementation	implementation	NOUN
fueconorg-1306	157	14	of	of	ADP
fueconorg-1306	157	15	xbrl	xbrl	PROPN
fueconorg-1306	157	16	focused	focus	VERB
fueconorg-1306	157	17	on	on	ADP
fueconorg-1306	157	18	the	the	DET
fueconorg-1306	157	19	improvement	improvement	NOUN
fueconorg-1306	157	20	of	of	ADP
fueconorg-1306	157	21	financial	financial	ADJ
fueconorg-1306	157	22	reporting	reporting	NOUN
fueconorg-1306	157	23	through	through	ADP
fueconorg-1306	157	24	value	value	NOUN
fueconorg-1306	157	25	enhancement	enhancement	NOUN
fueconorg-1306	157	26	of	of	ADP
fueconorg-1306	157	27	information	information	NOUN
fueconorg-1306	157	28	flow	flow	NOUN
fueconorg-1306	157	29	with	with	ADP
fueconorg-1306	157	30	the	the	DET
fueconorg-1306	157	31	local	local	ADJ
fueconorg-1306	157	32	and	and	CCONJ
fueconorg-1306	157	33	international	international	ADJ
fueconorg-1306	157	34	business	business	NOUN
fueconorg-1306	157	35	community	community	NOUN
fueconorg-1306	157	36	.	.	PUNCT
fueconorg-1306	158	1	in	in	ADP
fueconorg-1306	158	2	order	order	NOUN
fueconorg-1306	158	3	to	to	PART
fueconorg-1306	158	4	facilitate	facilitate	VERB
fueconorg-1306	158	5	the	the	DET
fueconorg-1306	158	6	implementation	implementation	NOUN
fueconorg-1306	158	7	of	of	ADP
fueconorg-1306	158	8	xbrl	xbrl	PROPN
fueconorg-1306	158	9	,	,	PUNCT
fueconorg-1306	158	10	the	the	DET
fueconorg-1306	158	11	acra	acra	NOUN
fueconorg-1306	158	12	has	have	AUX
fueconorg-1306	158	13	created	create	VERB
fueconorg-1306	158	14	the	the	DET
fueconorg-1306	158	15	of	of	ADP
fueconorg-1306	158	16	-	-	PUNCT
fueconorg-1306	158	17	line	line	NOUN
fueconorg-1306	158	18	bizfinx	bizfinx	NOUN
fueconorg-1306	158	19	application	application	NOUN
fueconorg-1306	158	20	for	for	ADP
fueconorg-1306	158	21	electronic	electronic	ADJ
fueconorg-1306	158	22	processing	processing	NOUN
fueconorg-1306	158	23	and	and	CCONJ
fueconorg-1306	158	24	recording	recording	NOUN
fueconorg-1306	158	25	of	of	ADP
fueconorg-1306	158	26	data	datum	NOUN
fueconorg-1306	158	27	,	,	PUNCT
fueconorg-1306	158	28	which	which	PRON
fueconorg-1306	158	29	allows	allow	VERB
fueconorg-1306	158	30	users	user	NOUN
fueconorg-1306	158	31	to	to	PART
fueconorg-1306	158	32	prepare	prepare	VERB
fueconorg-1306	158	33	financial	financial	ADJ
fueconorg-1306	158	34	statements	statement	NOUN
fueconorg-1306	158	35	free	free	ADJ
fueconorg-1306	158	36	of	of	ADP
fueconorg-1306	158	37	charge	charge	NOUN
fueconorg-1306	158	38	in	in	ADP
fueconorg-1306	158	39	accordance	accordance	NOUN
fueconorg-1306	158	40	with	with	ADP
fueconorg-1306	158	41	changing	change	VERB
fueconorg-1306	158	42	regulatory	regulatory	ADJ
fueconorg-1306	158	43	requirements	requirement	NOUN
fueconorg-1306	158	44	.	.	PUNCT
fueconorg-1306	159	1	in	in	ADP
fueconorg-1306	159	2	order	order	NOUN
fueconorg-1306	159	3	to	to	PART
fueconorg-1306	159	4	minimize	minimize	VERB
fueconorg-1306	159	5	the	the	DET
fueconorg-1306	159	6	time	time	NOUN
fueconorg-1306	159	7	required	require	VERB
fueconorg-1306	159	8	for	for	ADP
fueconorg-1306	159	9	data	datum	NOUN
fueconorg-1306	159	10	entry	entry	NOUN
fueconorg-1306	159	11	,	,	PUNCT
fueconorg-1306	159	12	the	the	DET
fueconorg-1306	159	13	tool	tool	NOUN
fueconorg-1306	159	14	includes	include	VERB
fueconorg-1306	159	15	a	a	DET
fueconorg-1306	159	16	feature	feature	NOUN
fueconorg-1306	159	17	that	that	PRON
fueconorg-1306	159	18	automatically	automatically	ADV
fueconorg-1306	159	19	maps	map	VERB
fueconorg-1306	159	20	the	the	DET
fueconorg-1306	159	21	information	information	NOUN
fueconorg-1306	159	22	in	in	ADP
fueconorg-1306	159	23	the	the	DET
fueconorg-1306	159	24	financial	financial	ADJ
fueconorg-1306	159	25	statement	statement	NOUN
fueconorg-1306	159	26	.	.	PUNCT
fueconorg-1306	160	1	finally	finally	ADV
fueconorg-1306	160	2	,	,	PUNCT
fueconorg-1306	160	3	from	from	ADP
fueconorg-1306	160	4	the	the	DET
fueconorg-1306	160	5	end	end	NOUN
fueconorg-1306	160	6	of	of	ADP
fueconorg-1306	160	7	october	october	PROPN
fueconorg-1306	160	8	2013	2013	NUM
fueconorg-1306	160	9	,	,	PUNCT
fueconorg-1306	160	10	in	in	ADP
fueconorg-1306	160	11	accordance	accordance	NOUN
fueconorg-1306	160	12	with	with	ADP
fueconorg-1306	160	13	the	the	DET
fueconorg-1306	160	14	revised	revise	VERB
fueconorg-1306	160	15	regulatory	regulatory	ADJ
fueconorg-1306	160	16	requirements	requirement	NOUN
fueconorg-1306	160	17	,	,	PUNCT
fueconorg-1306	160	18	the	the	DET
fueconorg-1306	160	19	acra	acra	NOUN
fueconorg-1306	160	20	obliged	oblige	VERB
fueconorg-1306	160	21	the	the	DET
fueconorg-1306	160	22	companies	company	NOUN
fueconorg-1306	160	23	to	to	PART
fueconorg-1306	160	24	submit	submit	VERB
fueconorg-1306	160	25	a	a	DET
fueconorg-1306	160	26	complete	complete	ADJ
fueconorg-1306	160	27	set	set	NOUN
fueconorg-1306	160	28	of	of	ADP
fueconorg-1306	160	29	financial	financial	ADJ
fueconorg-1306	160	30	statements	statement	NOUN
fueconorg-1306	160	31	in	in	ADP
fueconorg-1306	160	32	the	the	DET
fueconorg-1306	160	33	xbrl	xbrl	PROPN
fueconorg-1306	160	34	format	format	NOUN
fueconorg-1306	160	35	(	(	PUNCT
fueconorg-1306	160	36	accounting	accounting	NOUN
fueconorg-1306	160	37	and	and	CCONJ
fueconorg-1306	160	38	corporate	corporate	ADJ
fueconorg-1306	160	39	regulatory	regulatory	ADJ
fueconorg-1306	160	40	authority	authority	NOUN
fueconorg-1306	160	41	,	,	PUNCT
fueconorg-1306	160	42	2013	2013	NUM
fueconorg-1306	160	43	)	)	PUNCT
fueconorg-1306	160	44	.	.	PUNCT
fueconorg-1306	161	1	although	although	SCONJ
fueconorg-1306	161	2	the	the	DET
fueconorg-1306	161	3	project	project	NOUN
fueconorg-1306	161	4	of	of	ADP
fueconorg-1306	161	5	the	the	DET
fueconorg-1306	161	6	xbrl	xbrl	PROPN
fueconorg-1306	161	7	standard	standard	PROPN
fueconorg-1306	161	8	implementation	implementation	NOUN
fueconorg-1306	161	9	in	in	ADP
fueconorg-1306	161	10	singapore	singapore	PROPN
fueconorg-1306	161	11	can	can	AUX
fueconorg-1306	161	12	not	not	PART
fueconorg-1306	161	13	be	be	AUX
fueconorg-1306	161	14	considered	consider	VERB
fueconorg-1306	161	15	as	as	ADP
fueconorg-1306	161	16	one	one	NUM
fueconorg-1306	161	17	of	of	ADP
fueconorg-1306	161	18	the	the	DET
fueconorg-1306	161	19	most	most	ADV
fueconorg-1306	161	20	significant	significant	ADJ
fueconorg-1306	161	21	in	in	ADP
fueconorg-1306	161	22	global	global	ADJ
fueconorg-1306	161	23	terms	term	NOUN
fueconorg-1306	161	24	,	,	PUNCT
fueconorg-1306	161	25	both	both	CCONJ
fueconorg-1306	161	26	in	in	ADP
fueconorg-1306	161	27	terms	term	NOUN
fueconorg-1306	161	28	of	of	ADP
fueconorg-1306	161	29	its	its	PRON
fueconorg-1306	161	30	relevance	relevance	NOUN
fueconorg-1306	161	31	and	and	CCONJ
fueconorg-1306	161	32	scope	scope	NOUN
fueconorg-1306	161	33	,	,	PUNCT
fueconorg-1306	161	34	we	we	PRON
fueconorg-1306	161	35	believe	believe	VERB
fueconorg-1306	161	36	that	that	SCONJ
fueconorg-1306	161	37	it	it	PRON
fueconorg-1306	161	38	provides	provide	VERB
fueconorg-1306	161	39	useful	useful	ADJ
fueconorg-1306	161	40	guidelines	guideline	NOUN
fueconorg-1306	161	41	for	for	ADP
fueconorg-1306	161	42	the	the	DET
fueconorg-1306	161	43	application	application	NOUN
fueconorg-1306	161	44	of	of	ADP
fueconorg-1306	161	45	this	this	DET
fueconorg-1306	161	46	standard	standard	NOUN
fueconorg-1306	161	47	at	at	ADP
fueconorg-1306	161	48	the	the	DET
fueconorg-1306	161	49	national	national	ADJ
fueconorg-1306	161	50	level	level	NOUN
fueconorg-1306	161	51	.	.	PUNCT
fueconorg-1306	162	1	this	this	PRON
fueconorg-1306	162	2	is	be	AUX
fueconorg-1306	162	3	primarily	primarily	ADV
fueconorg-1306	162	4	so	so	ADV
fueconorg-1306	162	5	,	,	PUNCT
fueconorg-1306	162	6	given	give	VERB
fueconorg-1306	162	7	the	the	DET
fueconorg-1306	162	8	negligible	negligible	ADJ
fueconorg-1306	162	9	costs	cost	NOUN
fueconorg-1306	162	10	for	for	ADP
fueconorg-1306	162	11	users	user	NOUN
fueconorg-1306	162	12	in	in	ADP
fueconorg-1306	162	13	terms	term	NOUN
fueconorg-1306	162	14	of	of	ADP
fueconorg-1306	162	15	compliance	compliance	NOUN
fueconorg-1306	162	16	with	with	ADP
fueconorg-1306	162	17	regulatory	regulatory	ADJ
fueconorg-1306	162	18	requirements	requirement	NOUN
fueconorg-1306	162	19	during	during	ADP
fueconorg-1306	162	20	the	the	DET
fueconorg-1306	162	21	preparation	preparation	NOUN
fueconorg-1306	162	22	,	,	PUNCT
fueconorg-1306	162	23	creation	creation	NOUN
fueconorg-1306	162	24	and	and	CCONJ
fueconorg-1306	162	25	validation	validation	NOUN
fueconorg-1306	162	26	of	of	ADP
fueconorg-1306	162	27	the	the	DET
fueconorg-1306	162	28	xbrl	xbrl	PROPN
fueconorg-1306	162	29	statements	statement	NOUN
fueconorg-1306	162	30	.	.	PUNCT
fueconorg-1306	163	1	moreover	moreover	ADV
fueconorg-1306	163	2	,	,	PUNCT
fueconorg-1306	163	3	we	we	PRON
fueconorg-1306	163	4	believe	believe	VERB
fueconorg-1306	163	5	that	that	SCONJ
fueconorg-1306	163	6	this	this	DET
fueconorg-1306	163	7	project	project	NOUN
fueconorg-1306	163	8	is	be	AUX
fueconorg-1306	163	9	an	an	DET
fueconorg-1306	163	10	example	example	NOUN
fueconorg-1306	163	11	288	288	NUM
fueconorg-1306	163	12	v.	v.	ADP
fueconorg-1306	163	13	martić	martić	NOUN
fueconorg-1306	163	14	of	of	ADP
fueconorg-1306	163	15	the	the	DET
fueconorg-1306	163	16	best	good	ADJ
fueconorg-1306	163	17	practice	practice	NOUN
fueconorg-1306	163	18	of	of	ADP
fueconorg-1306	163	19	involving	involve	VERB
fueconorg-1306	163	20	the	the	DET
fueconorg-1306	163	21	public	public	NOUN
fueconorg-1306	163	22	in	in	ADP
fueconorg-1306	163	23	decision	decision	NOUN
fueconorg-1306	163	24	-	-	PUNCT
fueconorg-1306	163	25	making	making	NOUN
fueconorg-1306	163	26	and	and	CCONJ
fueconorg-1306	163	27	active	active	ADJ
fueconorg-1306	163	28	approach	approach	NOUN
fueconorg-1306	163	29	of	of	ADP
fueconorg-1306	163	30	interested	interested	ADJ
fueconorg-1306	163	31	users	user	NOUN
fueconorg-1306	163	32	when	when	SCONJ
fueconorg-1306	163	33	reviewing	review	VERB
fueconorg-1306	163	34	the	the	DET
fueconorg-1306	163	35	regulatory	regulatory	ADJ
fueconorg-1306	163	36	requirements	requirement	NOUN
fueconorg-1306	163	37	and	and	CCONJ
fueconorg-1306	163	38	introducing	introduce	VERB
fueconorg-1306	163	39	the	the	DET
fueconorg-1306	163	40	new	new	ADJ
fueconorg-1306	163	41	accounting	accounting	NOUN
fueconorg-1306	163	42	and	and	CCONJ
fueconorg-1306	163	43	information	information	NOUN
fueconorg-1306	163	44	solutions	solution	NOUN
fueconorg-1306	163	45	in	in	ADP
fueconorg-1306	163	46	the	the	DET
fueconorg-1306	163	47	financial	financial	ADJ
fueconorg-1306	163	48	reporting	reporting	NOUN
fueconorg-1306	163	49	system	system	NOUN
fueconorg-1306	163	50	.	.	PUNCT
fueconorg-1306	164	1	3.1	3.1	NUM
fueconorg-1306	164	2	.	.	PUNCT
fueconorg-1306	164	3	common	common	ADJ
fueconorg-1306	164	4	features	feature	NOUN
fueconorg-1306	164	5	of	of	ADP
fueconorg-1306	164	6	xbrl	xbrl	PROPN
fueconorg-1306	164	7	projects	project	NOUN
fueconorg-1306	164	8	we	we	PRON
fueconorg-1306	164	9	have	have	AUX
fueconorg-1306	164	10	seen	see	VERB
fueconorg-1306	164	11	that	that	SCONJ
fueconorg-1306	164	12	the	the	DET
fueconorg-1306	164	13	first	first	ADJ
fueconorg-1306	164	14	implementations	implementation	NOUN
fueconorg-1306	164	15	of	of	ADP
fueconorg-1306	164	16	the	the	DET
fueconorg-1306	164	17	xbrl	xbrl	PROPN
fueconorg-1306	164	18	standard	standard	PROPN
fueconorg-1306	164	19	were	be	AUX
fueconorg-1306	164	20	achieved	achieve	VERB
fueconorg-1306	164	21	in	in	ADP
fueconorg-1306	164	22	the	the	DET
fueconorg-1306	164	23	field	field	NOUN
fueconorg-1306	164	24	of	of	ADP
fueconorg-1306	164	25	financial	financial	ADJ
fueconorg-1306	164	26	arena	arena	NOUN
fueconorg-1306	164	27	,	,	PUNCT
fueconorg-1306	164	28	led	lead	VERB
fueconorg-1306	164	29	by	by	ADP
fueconorg-1306	164	30	regulatory	regulatory	ADJ
fueconorg-1306	164	31	agencies	agency	NOUN
fueconorg-1306	164	32	,	,	PUNCT
fueconorg-1306	164	33	such	such	ADJ
fueconorg-1306	164	34	as	as	ADP
fueconorg-1306	164	35	securities	security	NOUN
fueconorg-1306	164	36	commissions	commission	NOUN
fueconorg-1306	164	37	,	,	PUNCT
fueconorg-1306	164	38	stock	stock	NOUN
fueconorg-1306	164	39	exchanges	exchange	NOUN
fueconorg-1306	164	40	,	,	PUNCT
fueconorg-1306	164	41	tax	tax	NOUN
fueconorg-1306	164	42	and	and	CCONJ
fueconorg-1306	164	43	customs	custom	NOUN
fueconorg-1306	164	44	authorities	authority	NOUN
fueconorg-1306	164	45	,	,	PUNCT
fueconorg-1306	164	46	banking	banking	NOUN
fueconorg-1306	164	47	regulators	regulator	NOUN
fueconorg-1306	164	48	,	,	PUNCT
fueconorg-1306	164	49	i.e.	i.e.	X
fueconorg-1306	164	50	,	,	PUNCT
fueconorg-1306	164	51	organizations	organization	NOUN
fueconorg-1306	164	52	that	that	PRON
fueconorg-1306	164	53	deal	deal	VERB
fueconorg-1306	164	54	with	with	ADP
fueconorg-1306	164	55	large	large	ADJ
fueconorg-1306	164	56	quantities	quantity	NOUN
fueconorg-1306	164	57	of	of	ADP
fueconorg-1306	164	58	financial	financial	ADJ
fueconorg-1306	164	59	statements	statement	NOUN
fueconorg-1306	164	60	and	and	CCONJ
fueconorg-1306	164	61	information	information	NOUN
fueconorg-1306	164	62	.	.	PUNCT
fueconorg-1306	165	1	today	today	NOUN
fueconorg-1306	165	2	,	,	PUNCT
fueconorg-1306	165	3	the	the	DET
fueconorg-1306	165	4	standard	standard	NOUN
fueconorg-1306	165	5	has	have	AUX
fueconorg-1306	165	6	been	be	AUX
fueconorg-1306	165	7	accepted	accept	VERB
fueconorg-1306	165	8	by	by	ADP
fueconorg-1306	165	9	different	different	ADJ
fueconorg-1306	165	10	business	business	NOUN
fueconorg-1306	165	11	organizations	organization	NOUN
fueconorg-1306	165	12	,	,	PUNCT
fueconorg-1306	165	13	auditing	auditing	NOUN
fueconorg-1306	165	14	and	and	CCONJ
fueconorg-1306	165	15	accounting	accounting	NOUN
fueconorg-1306	165	16	firms	firm	NOUN
fueconorg-1306	165	17	,	,	PUNCT
fueconorg-1306	165	18	manufacturers	manufacturer	NOUN
fueconorg-1306	165	19	of	of	ADP
fueconorg-1306	165	20	software	software	NOUN
fueconorg-1306	165	21	for	for	ADP
fueconorg-1306	165	22	accounting	accounting	NOUN
fueconorg-1306	165	23	and	and	CCONJ
fueconorg-1306	165	24	business	business	NOUN
fueconorg-1306	165	25	reporting	reporting	NOUN
fueconorg-1306	165	26	,	,	PUNCT
fueconorg-1306	165	27	as	as	ADV
fueconorg-1306	165	28	well	well	ADV
fueconorg-1306	165	29	as	as	ADP
fueconorg-1306	165	30	individual	individual	ADJ
fueconorg-1306	165	31	investors	investor	NOUN
fueconorg-1306	165	32	and	and	CCONJ
fueconorg-1306	165	33	analysts	analyst	NOUN
fueconorg-1306	165	34	.	.	PUNCT
fueconorg-1306	166	1	although	although	SCONJ
fueconorg-1306	166	2	these	these	PRON
fueconorg-1306	166	3	are	be	AUX
fueconorg-1306	166	4	heterogeneous	heterogeneous	ADJ
fueconorg-1306	166	5	groups	group	NOUN
fueconorg-1306	166	6	,	,	PUNCT
fueconorg-1306	166	7	it	it	PRON
fueconorg-1306	166	8	is	be	AUX
fueconorg-1306	166	9	possible	possible	ADJ
fueconorg-1306	166	10	to	to	PART
fueconorg-1306	166	11	identify	identify	VERB
fueconorg-1306	166	12	some	some	DET
fueconorg-1306	166	13	basic	basic	ADJ
fueconorg-1306	166	14	trends	trend	NOUN
fueconorg-1306	166	15	in	in	ADP
fueconorg-1306	166	16	the	the	DET
fueconorg-1306	166	17	development	development	NOUN
fueconorg-1306	166	18	and	and	CCONJ
fueconorg-1306	166	19	implementation	implementation	NOUN
fueconorg-1306	166	20	of	of	ADP
fueconorg-1306	166	21	xbrl	xbrl	PROPN
fueconorg-1306	166	22	:	:	PUNCT
fueconorg-1306	166	23			X
fueconorg-1306	166	24	with	with	ADP
fueconorg-1306	166	25	respect	respect	NOUN
fueconorg-1306	166	26	to	to	ADP
fueconorg-1306	166	27	the	the	DET
fueconorg-1306	166	28	projects	project	NOUN
fueconorg-1306	166	29	at	at	ADP
fueconorg-1306	166	30	the	the	DET
fueconorg-1306	166	31	state	state	NOUN
fueconorg-1306	166	32	level	level	NOUN
fueconorg-1306	166	33	,	,	PUNCT
fueconorg-1306	166	34	each	each	DET
fueconorg-1306	166	35	state	state	NOUN
fueconorg-1306	166	36	has	have	VERB
fueconorg-1306	166	37	appropriate	appropriate	ADJ
fueconorg-1306	166	38	functions	function	NOUN
fueconorg-1306	166	39	agencies	agency	NOUN
fueconorg-1306	166	40	that	that	PRON
fueconorg-1306	166	41	enable	enable	VERB
fueconorg-1306	166	42	and	and	CCONJ
fueconorg-1306	166	43	encourage	encourage	VERB
fueconorg-1306	166	44	the	the	DET
fueconorg-1306	166	45	implementation	implementation	NOUN
fueconorg-1306	166	46	of	of	ADP
fueconorg-1306	166	47	xbrl	xbrl	PROPN
fueconorg-1306	166	48	within	within	ADP
fueconorg-1306	166	49	that	that	DET
fueconorg-1306	166	50	state	state	NOUN
fueconorg-1306	166	51	,	,	PUNCT
fueconorg-1306	166	52	such	such	ADJ
fueconorg-1306	166	53	as	as	ADP
fueconorg-1306	166	54	the	the	DET
fueconorg-1306	166	55	regulators	regulator	NOUN
fueconorg-1306	166	56	of	of	ADP
fueconorg-1306	166	57	stock	stock	NOUN
fueconorg-1306	166	58	exchanges	exchange	NOUN
fueconorg-1306	166	59	and	and	CCONJ
fueconorg-1306	166	60	securities	security	NOUN
fueconorg-1306	166	61	,	,	PUNCT
fueconorg-1306	166	62	bank	bank	NOUN
fueconorg-1306	166	63	regulators	regulator	NOUN
fueconorg-1306	166	64	,	,	PUNCT
fueconorg-1306	166	65	business	business	NOUN
fueconorg-1306	166	66	registries	registry	NOUN
fueconorg-1306	166	67	,	,	PUNCT
fueconorg-1306	166	68	tax	tax	NOUN
fueconorg-1306	166	69	agencies	agency	NOUN
fueconorg-1306	166	70	and	and	CCONJ
fueconorg-1306	166	71	national	national	ADJ
fueconorg-1306	166	72	statistical	statistical	ADJ
fueconorg-1306	166	73	organizations	organization	NOUN
fueconorg-1306	166	74	;	;	PUNCT
fueconorg-1306	166	75			VERB
fueconorg-1306	166	76	the	the	DET
fueconorg-1306	166	77	implementation	implementation	NOUN
fueconorg-1306	166	78	of	of	ADP
fueconorg-1306	166	79	xbrl	xbrl	PROPN
fueconorg-1306	166	80	follows	follow	VERB
fueconorg-1306	166	81	the	the	DET
fueconorg-1306	166	82	direction	direction	NOUN
fueconorg-1306	166	83	as	as	ADP
fueconorg-1306	166	84	in	in	ADP
fueconorg-1306	166	85	the	the	DET
fueconorg-1306	166	86	case	case	NOUN
fueconorg-1306	166	87	of	of	ADP
fueconorg-1306	166	88	xml	xml	NOUN
fueconorg-1306	166	89	and	and	CCONJ
fueconorg-1306	166	90	html	html	NOUN
fueconorg-1306	166	91	–	–	PUNCT
fueconorg-1306	166	92	that	that	ADV
fueconorg-1306	166	93	is	is	ADV
fueconorg-1306	166	94	,	,	PUNCT
fueconorg-1306	166	95	the	the	DET
fueconorg-1306	166	96	standards	standard	NOUN
fueconorg-1306	166	97	are	be	AUX
fueconorg-1306	166	98	firstly	firstly	ADV
fueconorg-1306	166	99	adopted	adopt	VERB
fueconorg-1306	166	100	by	by	ADP
fueconorg-1306	166	101	supervisory	supervisory	ADJ
fueconorg-1306	166	102	and	and	CCONJ
fueconorg-1306	166	103	regulatory	regulatory	ADJ
fueconorg-1306	166	104	bodies	body	NOUN
fueconorg-1306	166	105	,	,	PUNCT
fueconorg-1306	166	106	and	and	CCONJ
fueconorg-1306	166	107	then	then	ADV
fueconorg-1306	166	108	are	be	AUX
fueconorg-1306	166	109	rapidly	rapidly	ADV
fueconorg-1306	166	110	accepted	accept	VERB
fueconorg-1306	166	111	by	by	ADP
fueconorg-1306	166	112	an	an	DET
fueconorg-1306	166	113	increasing	increase	VERB
fueconorg-1306	166	114	number	number	NOUN
fueconorg-1306	166	115	of	of	ADP
fueconorg-1306	166	116	business	business	NOUN
fueconorg-1306	166	117	users	user	NOUN
fueconorg-1306	166	118	.	.	PUNCT
fueconorg-1306	167	1	in	in	ADP
fueconorg-1306	167	2	this	this	DET
fueconorg-1306	167	3	regard	regard	NOUN
fueconorg-1306	167	4	,	,	PUNCT
fueconorg-1306	167	5	the	the	DET
fueconorg-1306	167	6	supervisory	supervisory	ADJ
fueconorg-1306	167	7	and	and	CCONJ
fueconorg-1306	167	8	regulatory	regulatory	ADJ
fueconorg-1306	167	9	agencies	agency	NOUN
fueconorg-1306	167	10	play	play	VERB
fueconorg-1306	167	11	an	an	DET
fueconorg-1306	167	12	important	important	ADJ
fueconorg-1306	167	13	role	role	NOUN
fueconorg-1306	167	14	in	in	ADP
fueconorg-1306	167	15	the	the	DET
fueconorg-1306	167	16	introduction	introduction	NOUN
fueconorg-1306	167	17	and	and	CCONJ
fueconorg-1306	167	18	implementation	implementation	NOUN
fueconorg-1306	167	19	of	of	ADP
fueconorg-1306	167	20	xbrl	xbrl	PROPN
fueconorg-1306	167	21	,	,	PUNCT
fueconorg-1306	167	22	given	give	VERB
fueconorg-1306	167	23	the	the	DET
fueconorg-1306	167	24	huge	huge	ADJ
fueconorg-1306	167	25	number	number	NOUN
fueconorg-1306	167	26	of	of	ADP
fueconorg-1306	167	27	businesses	business	NOUN
fueconorg-1306	167	28	they	they	PRON
fueconorg-1306	167	29	control	control	VERB
fueconorg-1306	167	30	.	.	PUNCT
fueconorg-1306	168	1	when	when	SCONJ
fueconorg-1306	168	2	adopted	adopt	VERB
fueconorg-1306	168	3	by	by	ADP
fueconorg-1306	168	4	one	one	NUM
fueconorg-1306	168	5	regulator	regulator	NOUN
fueconorg-1306	168	6	,	,	PUNCT
fueconorg-1306	168	7	the	the	DET
fueconorg-1306	168	8	number	number	NOUN
fueconorg-1306	168	9	of	of	ADP
fueconorg-1306	168	10	businesses	business	NOUN
fueconorg-1306	168	11	which	which	PRON
fueconorg-1306	168	12	have	have	AUX
fueconorg-1306	168	13	implemented	implement	VERB
fueconorg-1306	168	14	the	the	DET
fueconorg-1306	168	15	standard	standard	NOUN
fueconorg-1306	168	16	exponentially	exponentially	ADV
fueconorg-1306	168	17	increases	increase	NOUN
fueconorg-1306	168	18	;	;	PUNCT
fueconorg-1306	168	19			PUNCT
fueconorg-1306	168	20	at	at	ADV
fueconorg-1306	168	21	least	least	ADV
fueconorg-1306	168	22	one	one	NUM
fueconorg-1306	168	23	non	non	ADJ
fueconorg-1306	168	24	-	-	ADJ
fueconorg-1306	168	25	profit	profit	ADJ
fueconorg-1306	168	26	organization	organization	NOUN
fueconorg-1306	168	27	(	(	PUNCT
fueconorg-1306	168	28	microfinance	microfinance	NOUN
fueconorg-1306	168	29	information	information	NOUN
fueconorg-1306	168	30	exchange	exchange	NOUN
fueconorg-1306	168	31	-	-	PUNCT
fueconorg-1306	168	32	mix	mix	NOUN
fueconorg-1306	168	33	,	,	PUNCT
fueconorg-1306	168	34	2003	2003	NUM
fueconorg-1306	168	35	)	)	PUNCT
fueconorg-1306	168	36	has	have	AUX
fueconorg-1306	168	37	implemented	implement	VERB
fueconorg-1306	168	38	the	the	DET
fueconorg-1306	168	39	xbrl	xbrl	PROPN
fueconorg-1306	168	40	standard	standard	PROPN
fueconorg-1306	168	41	;	;	PUNCT
fueconorg-1306	168	42			VERB
fueconorg-1306	168	43	any	any	DET
fueconorg-1306	168	44	significant	significant	ADJ
fueconorg-1306	168	45	shortcomings	shortcoming	NOUN
fueconorg-1306	168	46	in	in	ADP
fueconorg-1306	168	47	the	the	DET
fueconorg-1306	168	48	implementation	implementation	NOUN
fueconorg-1306	168	49	of	of	ADP
fueconorg-1306	168	50	xbrl	xbrl	PROPN
fueconorg-1306	168	51	have	have	AUX
fueconorg-1306	168	52	not	not	PART
fueconorg-1306	168	53	been	be	AUX
fueconorg-1306	168	54	observed	observe	VERB
fueconorg-1306	168	55	so	so	ADV
fueconorg-1306	168	56	far	far	ADV
fueconorg-1306	168	57	;	;	PUNCT
fueconorg-1306	168	58			VERB
fueconorg-1306	168	59	stock	stock	NOUN
fueconorg-1306	168	60	exchanges	exchange	NOUN
fueconorg-1306	168	61	and	and	CCONJ
fueconorg-1306	168	62	bank	bank	NOUN
fueconorg-1306	168	63	regulators	regulator	NOUN
fueconorg-1306	168	64	are	be	AUX
fueconorg-1306	168	65	the	the	DET
fueconorg-1306	168	66	two	two	NUM
fueconorg-1306	168	67	largest	large	ADJ
fueconorg-1306	168	68	groups	group	NOUN
fueconorg-1306	168	69	that	that	PRON
fueconorg-1306	168	70	have	have	AUX
fueconorg-1306	168	71	implemented	implement	VERB
fueconorg-1306	168	72	xbrl	xbrl	PROPN
fueconorg-1306	168	73	;	;	PUNCT
fueconorg-1306	168	74			VERB
fueconorg-1306	168	75	the	the	DET
fueconorg-1306	168	76	regions	region	NOUN
fueconorg-1306	168	77	in	in	ADP
fueconorg-1306	168	78	the	the	DET
fueconorg-1306	168	79	world	world	NOUN
fueconorg-1306	168	80	where	where	SCONJ
fueconorg-1306	168	81	xbrl	xbrl	PROPN
fueconorg-1306	168	82	is	be	AUX
fueconorg-1306	168	83	growing	grow	VERB
fueconorg-1306	168	84	fastest	fast	ADJ
fueconorg-1306	168	85	are	be	AUX
fueconorg-1306	168	86	the	the	DET
fueconorg-1306	168	87	usa	usa	PROPN
fueconorg-1306	168	88	,	,	PUNCT
fueconorg-1306	168	89	japan	japan	PROPN
fueconorg-1306	168	90	,	,	PUNCT
fueconorg-1306	168	91	europe	europe	PROPN
fueconorg-1306	168	92	,	,	PUNCT
fueconorg-1306	168	93	china	china	PROPN
fueconorg-1306	168	94	and	and	CCONJ
fueconorg-1306	168	95	australia	australia	PROPN
fueconorg-1306	168	96	.	.	PUNCT
fueconorg-1306	169	1	however	however	ADV
fueconorg-1306	169	2	,	,	PUNCT
fueconorg-1306	169	3	looking	look	VERB
fueconorg-1306	169	4	at	at	ADP
fueconorg-1306	169	5	the	the	DET
fueconorg-1306	169	6	current	current	ADJ
fueconorg-1306	169	7	situation	situation	NOUN
fueconorg-1306	169	8	and	and	CCONJ
fueconorg-1306	169	9	trends	trend	NOUN
fueconorg-1306	169	10	in	in	ADP
fueconorg-1306	169	11	the	the	DET
fueconorg-1306	169	12	development	development	NOUN
fueconorg-1306	169	13	of	of	ADP
fueconorg-1306	169	14	xbrl	xbrl	PROPN
fueconorg-1306	169	15	,	,	PUNCT
fueconorg-1306	169	16	we	we	PRON
fueconorg-1306	169	17	can	can	AUX
fueconorg-1306	169	18	see	see	VERB
fueconorg-1306	169	19	significant	significant	ADJ
fueconorg-1306	169	20	differences	difference	NOUN
fueconorg-1306	169	21	in	in	ADP
fueconorg-1306	169	22	the	the	DET
fueconorg-1306	169	23	models	model	NOUN
fueconorg-1306	169	24	of	of	ADP
fueconorg-1306	169	25	implementation	implementation	NOUN
fueconorg-1306	169	26	of	of	ADP
fueconorg-1306	169	27	this	this	DET
fueconorg-1306	169	28	standard	standard	NOUN
fueconorg-1306	169	29	in	in	ADP
fueconorg-1306	169	30	specified	specified	ADJ
fueconorg-1306	169	31	regions	region	NOUN
fueconorg-1306	169	32	:	:	PUNCT
fueconorg-1306	169	33	in	in	ADP
fueconorg-1306	169	34	asia	asia	PROPN
fueconorg-1306	169	35	and	and	CCONJ
fueconorg-1306	169	36	the	the	DET
fueconorg-1306	169	37	usa	usa	PROPN
fueconorg-1306	169	38	,	,	PUNCT
fueconorg-1306	169	39	xbrl	xbrl	PROPN
fueconorg-1306	169	40	is	be	AUX
fueconorg-1306	169	41	predominantly	predominantly	ADV
fueconorg-1306	169	42	used	use	VERB
fueconorg-1306	169	43	in	in	ADP
fueconorg-1306	169	44	the	the	DET
fueconorg-1306	169	45	capital	capital	NOUN
fueconorg-1306	169	46	markets	market	NOUN
fueconorg-1306	169	47	.	.	PUNCT
fueconorg-1306	170	1	however	however	ADV
fueconorg-1306	170	2	,	,	PUNCT
fueconorg-1306	170	3	given	give	VERB
fueconorg-1306	170	4	the	the	DET
fueconorg-1306	170	5	significant	significant	ADJ
fueconorg-1306	170	6	role	role	NOUN
fueconorg-1306	170	7	of	of	ADP
fueconorg-1306	170	8	regulatory	regulatory	ADJ
fueconorg-1306	170	9	agencies	agency	NOUN
fueconorg-1306	170	10	,	,	PUNCT
fueconorg-1306	170	11	there	there	PRON
fueconorg-1306	170	12	is	be	VERB
fueconorg-1306	170	13	no	no	DET
fueconorg-1306	170	14	doubt	doubt	NOUN
fueconorg-1306	170	15	that	that	SCONJ
fueconorg-1306	170	16	the	the	DET
fueconorg-1306	170	17	implementation	implementation	NOUN
fueconorg-1306	170	18	of	of	ADP
fueconorg-1306	170	19	this	this	DET
fueconorg-1306	170	20	standard	standard	NOUN
fueconorg-1306	170	21	will	will	AUX
fueconorg-1306	170	22	spread	spread	VERB
fueconorg-1306	170	23	to	to	ADP
fueconorg-1306	170	24	private	private	ADJ
fueconorg-1306	170	25	or	or	CCONJ
fueconorg-1306	170	26	unlisted	unlisted	ADJ
fueconorg-1306	170	27	companies	company	NOUN
fueconorg-1306	170	28	,	,	PUNCT
fueconorg-1306	170	29	mutual	mutual	ADJ
fueconorg-1306	170	30	funds	fund	NOUN
fueconorg-1306	170	31	,	,	PUNCT
fueconorg-1306	170	32	non	non	ADJ
fueconorg-1306	170	33	-	-	ADJ
fueconorg-1306	170	34	profit	profit	ADJ
fueconorg-1306	170	35	organizations	organization	NOUN
fueconorg-1306	170	36	,	,	PUNCT
fueconorg-1306	170	37	etc	etc	X
fueconorg-1306	170	38	.	.	X
fueconorg-1306	171	1	while	while	SCONJ
fueconorg-1306	171	2	the	the	DET
fueconorg-1306	171	3	capital	capital	NOUN
fueconorg-1306	171	4	markets	market	NOUN
fueconorg-1306	171	5	in	in	ADP
fueconorg-1306	171	6	asia	asia	PROPN
fueconorg-1306	171	7	have	have	AUX
fueconorg-1306	171	8	adapted	adapt	VERB
fueconorg-1306	171	9	to	to	ADP
fueconorg-1306	171	10	the	the	DET
fueconorg-1306	171	11	new	new	ADJ
fueconorg-1306	171	12	reporting	reporting	NOUN
fueconorg-1306	171	13	standards	standard	NOUN
fueconorg-1306	171	14	very	very	ADV
fueconorg-1306	171	15	quickly	quickly	ADV
fueconorg-1306	171	16	and	and	CCONJ
fueconorg-1306	171	17	with	with	ADP
fueconorg-1306	171	18	minimal	minimal	ADJ
fueconorg-1306	171	19	costs	cost	NOUN
fueconorg-1306	171	20	,	,	PUNCT
fueconorg-1306	171	21	the	the	DET
fueconorg-1306	171	22	sophisticated	sophisticated	ADJ
fueconorg-1306	171	23	xbrl	xbrl	PROPN
fueconorg-1306	171	24	taxonomies	taxonomy	NOUN
fueconorg-1306	171	25	and	and	CCONJ
fueconorg-1306	171	26	business	business	NOUN
fueconorg-1306	171	27	rules	rule	NOUN
fueconorg-1306	171	28	are	be	AUX
fueconorg-1306	171	29	mainly	mainly	ADV
fueconorg-1306	171	30	developed	develop	VERB
fueconorg-1306	171	31	in	in	ADP
fueconorg-1306	171	32	the	the	DET
fueconorg-1306	171	33	united	united	PROPN
fueconorg-1306	171	34	states	states	PROPN
fueconorg-1306	171	35	.	.	PUNCT
fueconorg-1306	172	1	the	the	DET
fueconorg-1306	172	2	united	united	PROPN
fueconorg-1306	172	3	states	states	PROPN
fueconorg-1306	172	4	implements	implement	VERB
fueconorg-1306	172	5	a	a	DET
fueconorg-1306	172	6	progressive	progressive	ADJ
fueconorg-1306	172	7	and	and	CCONJ
fueconorg-1306	172	8	carefully	carefully	ADV
fueconorg-1306	172	9	documented	document	VERB
fueconorg-1306	172	10	approach	approach	NOUN
fueconorg-1306	172	11	in	in	ADP
fueconorg-1306	172	12	the	the	DET
fueconorg-1306	172	13	implementation	implementation	NOUN
fueconorg-1306	172	14	of	of	ADP
fueconorg-1306	172	15	xbrl	xbrl	PROPN
fueconorg-1306	172	16	.	.	PUNCT
fueconorg-1306	173	1	this	this	PRON
fueconorg-1306	173	2	is	be	AUX
fueconorg-1306	173	3	understandable	understandable	ADJ
fueconorg-1306	173	4	,	,	PUNCT
fueconorg-1306	173	5	given	give	VERB
fueconorg-1306	173	6	that	that	SCONJ
fueconorg-1306	173	7	from	from	ADP
fueconorg-1306	173	8	the	the	DET
fueconorg-1306	173	9	perspective	perspective	NOUN
fueconorg-1306	173	10	of	of	ADP
fueconorg-1306	173	11	capital	capital	NOUN
fueconorg-1306	173	12	markets	market	NOUN
fueconorg-1306	173	13	,	,	PUNCT
fueconorg-1306	173	14	the	the	DET
fueconorg-1306	173	15	usa	usa	PROPN
fueconorg-1306	173	16	has	have	AUX
fueconorg-1306	173	17	much	much	ADV
fueconorg-1306	173	18	more	more	ADV
fueconorg-1306	173	19	technical	technical	ADJ
fueconorg-1306	173	20	and	and	CCONJ
fueconorg-1306	173	21	legal	legal	ADJ
fueconorg-1306	173	22	challenges	challenge	NOUN
fueconorg-1306	173	23	to	to	PART
fueconorg-1306	173	24	overcome	overcome	VERB
fueconorg-1306	173	25	than	than	ADP
fueconorg-1306	173	26	smaller	small	ADJ
fueconorg-1306	173	27	countries	country	NOUN
fueconorg-1306	173	28	.	.	PUNCT
fueconorg-1306	174	1	moreover	moreover	ADV
fueconorg-1306	174	2	,	,	PUNCT
fueconorg-1306	174	3	the	the	DET
fueconorg-1306	174	4	financial	financial	ADJ
fueconorg-1306	174	5	and	and	CCONJ
fueconorg-1306	174	6	reporting	reporting	NOUN
fueconorg-1306	174	7	concepts	concept	NOUN
fueconorg-1306	174	8	based	base	VERB
fueconorg-1306	174	9	on	on	ADP
fueconorg-1306	174	10	us	us	PROPN
fueconorg-1306	174	11	gaap	gaap	PROPN
fueconorg-1306	174	12	taxonomies	taxonomy	NOUN
fueconorg-1306	174	13	are	be	AUX
fueconorg-1306	174	14	further	far	ADV
fueconorg-1306	174	15	aggregated	aggregate	VERB
fueconorg-1306	174	16	by	by	ADP
fueconorg-1306	174	17	specific	specific	ADJ
fueconorg-1306	174	18	activities	activity	NOUN
fueconorg-1306	174	19	-	-	PUNCT
fueconorg-1306	174	20	industries	industry	NOUN
fueconorg-1306	174	21	,	,	PUNCT
fueconorg-1306	174	22	in	in	ADP
fueconorg-1306	174	23	contrast	contrast	NOUN
fueconorg-1306	174	24	to	to	ADP
fueconorg-1306	174	25	the	the	DET
fueconorg-1306	174	26	ifrs	ifrs	NOUN
fueconorg-1306	174	27	taxonomies	taxonomy	NOUN
fueconorg-1306	174	28	that	that	PRON
fueconorg-1306	174	29	are	be	AUX
fueconorg-1306	174	30	more	more	ADV
fueconorg-1306	174	31	generic	generic	ADJ
fueconorg-1306	174	32	in	in	ADP
fueconorg-1306	174	33	terms	term	NOUN
fueconorg-1306	174	34	of	of	ADP
fueconorg-1306	174	35	organization	organization	NOUN
fueconorg-1306	174	36	.	.	PUNCT
fueconorg-1306	175	1	while	while	SCONJ
fueconorg-1306	175	2	in	in	ADP
fueconorg-1306	175	3	the	the	DET
fueconorg-1306	175	4	united	united	PROPN
fueconorg-1306	175	5	states	states	PROPN
fueconorg-1306	175	6	and	and	CCONJ
fueconorg-1306	175	7	asia	asia	PROPN
fueconorg-1306	175	8	the	the	DET
fueconorg-1306	175	9	application	application	NOUN
fueconorg-1306	175	10	of	of	ADP
fueconorg-1306	175	11	xbrl	xbrl	PROPN
fueconorg-1306	175	12	-	-	PUNCT
fueconorg-1306	175	13	a	a	NOUN
fueconorg-1306	175	14	in	in	ADP
fueconorg-1306	175	15	the	the	DET
fueconorg-1306	175	16	function	function	NOUN
fueconorg-1306	175	17	of	of	ADP
fueconorg-1306	175	18	improvement	improvement	NOUN
fueconorg-1306	175	19	of	of	ADP
fueconorg-1306	175	20	quality	quality	NOUN
fueconorg-1306	175	21	of	of	ADP
fueconorg-1306	175	22	financial	financial	ADJ
fueconorg-1306	175	23	reporting	reporting	NOUN
fueconorg-1306	175	24	in	in	ADP
fueconorg-1306	175	25	montenegro	montenegro	PROPN
fueconorg-1306	175	26	289	289	NUM
fueconorg-1306	175	27	focus	focus	NOUN
fueconorg-1306	175	28	is	be	AUX
fueconorg-1306	175	29	more	more	ADJ
fueconorg-1306	175	30	on	on	ADP
fueconorg-1306	175	31	the	the	DET
fueconorg-1306	175	32	use	use	NOUN
fueconorg-1306	175	33	of	of	ADP
fueconorg-1306	175	34	the	the	DET
fueconorg-1306	175	35	xbrl	xbrl	PROPN
fueconorg-1306	175	36	standards	standard	NOUN
fueconorg-1306	175	37	in	in	ADP
fueconorg-1306	175	38	capital	capital	NOUN
fueconorg-1306	175	39	markets	market	NOUN
fueconorg-1306	175	40	,	,	PUNCT
fueconorg-1306	175	41	europe	europe	PROPN
fueconorg-1306	175	42	is	be	AUX
fueconorg-1306	175	43	focused	focus	VERB
fueconorg-1306	175	44	on	on	ADP
fueconorg-1306	175	45	the	the	DET
fueconorg-1306	175	46	development	development	NOUN
fueconorg-1306	175	47	of	of	ADP
fueconorg-1306	175	48	cross	cross	ADJ
fueconorg-1306	175	49	-	-	ADJ
fueconorg-1306	175	50	border	border	ADJ
fueconorg-1306	175	51	projects	project	NOUN
fueconorg-1306	175	52	and	and	CCONJ
fueconorg-1306	175	53	applications	application	NOUN
fueconorg-1306	175	54	that	that	PRON
fueconorg-1306	175	55	enable	enable	VERB
fueconorg-1306	175	56	a	a	DET
fueconorg-1306	175	57	consistent	consistent	ADJ
fueconorg-1306	175	58	exchange	exchange	NOUN
fueconorg-1306	175	59	of	of	ADP
fueconorg-1306	175	60	structured	structured	ADJ
fueconorg-1306	175	61	xbrl	xbrl	PROPN
fueconorg-1306	175	62	data	data	PROPN
fueconorg-1306	175	63	for	for	ADP
fueconorg-1306	175	64	public	public	ADJ
fueconorg-1306	175	65	and	and	CCONJ
fueconorg-1306	175	66	private	private	ADJ
fueconorg-1306	175	67	enterprises	enterprise	NOUN
fueconorg-1306	175	68	(	(	PUNCT
fueconorg-1306	175	69	gilles	gille	NOUN
fueconorg-1306	175	70	,	,	PUNCT
fueconorg-1306	175	71	2012	2012	NUM
fueconorg-1306	175	72	)	)	PUNCT
fueconorg-1306	175	73	.	.	PUNCT
fueconorg-1306	176	1	although	although	SCONJ
fueconorg-1306	176	2	the	the	DET
fueconorg-1306	176	3	implementation	implementation	NOUN
fueconorg-1306	176	4	of	of	ADP
fueconorg-1306	176	5	xbrl	xbrl	PROPN
fueconorg-1306	176	6	in	in	ADP
fueconorg-1306	176	7	south	south	PROPN
fueconorg-1306	176	8	america	america	PROPN
fueconorg-1306	176	9	is	be	AUX
fueconorg-1306	176	10	mostly	mostly	ADV
fueconorg-1306	176	11	on	on	ADP
fueconorg-1306	176	12	a	a	DET
fueconorg-1306	176	13	voluntary	voluntary	ADJ
fueconorg-1306	176	14	basis	basis	NOUN
fueconorg-1306	176	15	for	for	ADP
fueconorg-1306	176	16	now	now	ADV
fueconorg-1306	176	17	,	,	PUNCT
fueconorg-1306	176	18	the	the	DET
fueconorg-1306	176	19	increasing	increase	VERB
fueconorg-1306	176	20	use	use	NOUN
fueconorg-1306	176	21	of	of	ADP
fueconorg-1306	176	22	standards	standard	NOUN
fueconorg-1306	176	23	in	in	ADP
fueconorg-1306	176	24	the	the	DET
fueconorg-1306	176	25	banking	banking	NOUN
fueconorg-1306	176	26	sectors	sector	NOUN
fueconorg-1306	176	27	and	and	CCONJ
fueconorg-1306	176	28	the	the	DET
fueconorg-1306	176	29	capital	capital	NOUN
fueconorg-1306	176	30	markets	market	NOUN
fueconorg-1306	176	31	will	will	AUX
fueconorg-1306	176	32	undoubtedly	undoubtedly	ADV
fueconorg-1306	176	33	result	result	VERB
fueconorg-1306	176	34	in	in	ADP
fueconorg-1306	176	35	an	an	DET
fueconorg-1306	176	36	increasing	increase	VERB
fueconorg-1306	176	37	application	application	NOUN
fueconorg-1306	176	38	.	.	PUNCT
fueconorg-1306	177	1	4	4	X
fueconorg-1306	177	2	.	.	X
fueconorg-1306	177	3	implementation	implementation	NOUN
fueconorg-1306	177	4	of	of	ADP
fueconorg-1306	177	5	xbrl	xbrl	PROPN
fueconorg-1306	177	6	in	in	ADP
fueconorg-1306	177	7	montenegro	montenegro	PROPN
fueconorg-1306	177	8	–	–	PUNCT
fueconorg-1306	177	9	challenges	challenge	NOUN
fueconorg-1306	177	10	and	and	CCONJ
fueconorg-1306	177	11	opportunities	opportunity	NOUN
fueconorg-1306	177	12	the	the	DET
fueconorg-1306	177	13	implementation	implementation	NOUN
fueconorg-1306	177	14	of	of	ADP
fueconorg-1306	177	15	quality	quality	NOUN
fueconorg-1306	177	16	financial	financial	ADJ
fueconorg-1306	177	17	reporting	reporting	NOUN
fueconorg-1306	177	18	,	,	PUNCT
fueconorg-1306	177	19	as	as	ADV
fueconorg-1306	177	20	well	well	ADV
fueconorg-1306	177	21	as	as	ADP
fueconorg-1306	177	22	the	the	DET
fueconorg-1306	177	23	possibility	possibility	NOUN
fueconorg-1306	177	24	of	of	ADP
fueconorg-1306	177	25	implementing	implement	VERB
fueconorg-1306	177	26	the	the	DET
fueconorg-1306	177	27	xbrl	xbrl	PROPN
fueconorg-1306	177	28	standard	standard	PROPN
fueconorg-1306	177	29	for	for	ADP
fueconorg-1306	177	30	the	the	DET
fueconorg-1306	177	31	exchange	exchange	NOUN
fueconorg-1306	177	32	of	of	ADP
fueconorg-1306	177	33	business	business	NOUN
fueconorg-1306	177	34	information	information	NOUN
fueconorg-1306	177	35	include	include	VERB
fueconorg-1306	177	36	the	the	DET
fueconorg-1306	177	37	review	review	NOUN
fueconorg-1306	177	38	and	and	CCONJ
fueconorg-1306	177	39	assessment	assessment	NOUN
fueconorg-1306	177	40	of	of	ADP
fueconorg-1306	177	41	the	the	DET
fueconorg-1306	177	42	entire	entire	ADJ
fueconorg-1306	177	43	accounting	accounting	NOUN
fueconorg-1306	177	44	profession	profession	NOUN
fueconorg-1306	177	45	,	,	PUNCT
fueconorg-1306	177	46	especially	especially	ADV
fueconorg-1306	177	47	when	when	SCONJ
fueconorg-1306	177	48	it	it	PRON
fueconorg-1306	177	49	comes	come	VERB
fueconorg-1306	177	50	to	to	ADP
fueconorg-1306	177	51	the	the	DET
fueconorg-1306	177	52	regulatory	regulatory	ADJ
fueconorg-1306	177	53	environment	environment	NOUN
fueconorg-1306	177	54	and	and	CCONJ
fueconorg-1306	177	55	financial	financial	ADJ
fueconorg-1306	177	56	reporting	reporting	NOUN
fueconorg-1306	177	57	,	,	PUNCT
fueconorg-1306	177	58	as	as	ADV
fueconorg-1306	177	59	well	well	ADV
fueconorg-1306	177	60	as	as	ADP
fueconorg-1306	177	61	the	the	DET
fueconorg-1306	177	62	competence	competence	NOUN
fueconorg-1306	177	63	of	of	ADP
fueconorg-1306	177	64	accountants	accountant	NOUN
fueconorg-1306	177	65	and	and	CCONJ
fueconorg-1306	177	66	their	their	PRON
fueconorg-1306	177	67	organizations	organization	NOUN
fueconorg-1306	177	68	for	for	ADP
fueconorg-1306	177	69	the	the	DET
fueconorg-1306	177	70	implementation	implementation	NOUN
fueconorg-1306	177	71	of	of	ADP
fueconorg-1306	177	72	global	global	ADJ
fueconorg-1306	177	73	standards	standard	NOUN
fueconorg-1306	177	74	for	for	ADP
fueconorg-1306	177	75	the	the	DET
fueconorg-1306	177	76	exchange	exchange	NOUN
fueconorg-1306	177	77	of	of	ADP
fueconorg-1306	177	78	business	business	NOUN
fueconorg-1306	177	79	information	information	NOUN
fueconorg-1306	177	80	.	.	PUNCT
fueconorg-1306	178	1	the	the	DET
fueconorg-1306	178	2	base	base	NOUN
fueconorg-1306	178	3	created	create	VERB
fueconorg-1306	178	4	by	by	ADP
fueconorg-1306	178	5	such	such	ADJ
fueconorg-1306	178	6	analysis	analysis	NOUN
fueconorg-1306	178	7	is	be	AUX
fueconorg-1306	178	8	unavoidable	unavoidable	ADJ
fueconorg-1306	178	9	when	when	SCONJ
fueconorg-1306	178	10	testing	test	VERB
fueconorg-1306	178	11	the	the	DET
fueconorg-1306	178	12	hypotheses	hypothesis	NOUN
fueconorg-1306	178	13	set	set	VERB
fueconorg-1306	178	14	at	at	ADP
fueconorg-1306	178	15	the	the	DET
fueconorg-1306	178	16	beginning	beginning	NOUN
fueconorg-1306	178	17	of	of	ADP
fueconorg-1306	178	18	the	the	DET
fueconorg-1306	178	19	research	research	NOUN
fueconorg-1306	178	20	,	,	PUNCT
fueconorg-1306	178	21	as	as	SCONJ
fueconorg-1306	178	22	it	it	PRON
fueconorg-1306	178	23	clearly	clearly	ADV
fueconorg-1306	178	24	presents	present	VERB
fueconorg-1306	178	25	our	our	PRON
fueconorg-1306	178	26	current	current	ADJ
fueconorg-1306	178	27	position	position	NOUN
fueconorg-1306	178	28	and	and	CCONJ
fueconorg-1306	178	29	all	all	DET
fueconorg-1306	178	30	the	the	DET
fueconorg-1306	178	31	strengths	strength	NOUN
fueconorg-1306	178	32	,	,	PUNCT
fueconorg-1306	178	33	weaknesses	weakness	NOUN
fueconorg-1306	178	34	,	,	PUNCT
fueconorg-1306	178	35	opportunities	opportunity	NOUN
fueconorg-1306	178	36	and	and	CCONJ
fueconorg-1306	178	37	risks	risk	NOUN
fueconorg-1306	178	38	.	.	PUNCT
fueconorg-1306	179	1	therefore	therefore	ADV
fueconorg-1306	179	2	,	,	PUNCT
fueconorg-1306	179	3	the	the	DET
fueconorg-1306	179	4	institutional	institutional	ADJ
fueconorg-1306	179	5	framework	framework	NOUN
fueconorg-1306	179	6	of	of	ADP
fueconorg-1306	179	7	financial	financial	ADJ
fueconorg-1306	179	8	reporting	reporting	NOUN
fueconorg-1306	179	9	in	in	ADP
fueconorg-1306	179	10	montenegro	montenegro	PROPN
fueconorg-1306	179	11	consists	consist	VERB
fueconorg-1306	179	12	of	of	ADP
fueconorg-1306	179	13	legal	legal	ADJ
fueconorg-1306	179	14	,	,	PUNCT
fueconorg-1306	179	15	professional	professional	ADJ
fueconorg-1306	179	16	and	and	CCONJ
fueconorg-1306	179	17	internal	internal	ADJ
fueconorg-1306	179	18	accounting	accounting	NOUN
fueconorg-1306	179	19	regulations	regulation	NOUN
fueconorg-1306	179	20	.	.	PUNCT
fueconorg-1306	180	1	4.2	4.2	NUM
fueconorg-1306	180	2	.	.	PUNCT
fueconorg-1306	180	3	statutory	statutory	ADJ
fueconorg-1306	180	4	accounting	accounting	NOUN
fueconorg-1306	180	5	regulations	regulation	NOUN
fueconorg-1306	180	6	in	in	ADP
fueconorg-1306	180	7	the	the	DET
fueconorg-1306	180	8	context	context	NOUN
fueconorg-1306	180	9	of	of	ADP
fueconorg-1306	180	10	the	the	DET
fueconorg-1306	180	11	implementation	implementation	NOUN
fueconorg-1306	180	12	of	of	ADP
fueconorg-1306	180	13	xbrl	xbrl	PROPN
fueconorg-1306	180	14	there	there	PRON
fueconorg-1306	180	15	are	be	VERB
fueconorg-1306	180	16	several	several	ADJ
fueconorg-1306	180	17	laws	law	NOUN
fueconorg-1306	180	18	that	that	PRON
fueconorg-1306	180	19	adequately	adequately	ADV
fueconorg-1306	180	20	regulate	regulate	VERB
fueconorg-1306	180	21	the	the	DET
fueconorg-1306	180	22	legal	legal	ADJ
fueconorg-1306	180	23	aspect	aspect	NOUN
fueconorg-1306	180	24	of	of	ADP
fueconorg-1306	180	25	companies	company	NOUN
fueconorg-1306	180	26	'	'	PART
fueconorg-1306	180	27	accounting	accounting	NOUN
fueconorg-1306	180	28	.	.	PUNCT
fueconorg-1306	181	1	accordingly	accordingly	ADV
fueconorg-1306	181	2	,	,	PUNCT
fueconorg-1306	181	3	the	the	DET
fueconorg-1306	181	4	current	current	ADJ
fueconorg-1306	181	5	legislative	legislative	ADJ
fueconorg-1306	181	6	accounting	accounting	NOUN
fueconorg-1306	181	7	regulations	regulation	NOUN
fueconorg-1306	181	8	in	in	ADP
fueconorg-1306	181	9	montenegro	montenegro	PROPN
fueconorg-1306	181	10	consist	consist	NOUN
fueconorg-1306	181	11	of	of	ADP
fueconorg-1306	181	12	the	the	DET
fueconorg-1306	181	13	company	company	NOUN
fueconorg-1306	181	14	law	law	NOUN
fueconorg-1306	181	15	,	,	PUNCT
fueconorg-1306	181	16	the	the	DET
fueconorg-1306	181	17	law	law	NOUN
fueconorg-1306	181	18	on	on	ADP
fueconorg-1306	181	19	securities	security	NOUN
fueconorg-1306	181	20	,	,	PUNCT
fueconorg-1306	181	21	the	the	DET
fueconorg-1306	181	22	law	law	NOUN
fueconorg-1306	181	23	on	on	ADP
fueconorg-1306	181	24	accounting	accounting	NOUN
fueconorg-1306	181	25	and	and	CCONJ
fueconorg-1306	181	26	auditing	auditing	NOUN
fueconorg-1306	181	27	and	and	CCONJ
fueconorg-1306	181	28	the	the	DET
fueconorg-1306	181	29	by	by	ADP
fueconorg-1306	181	30	-	-	PUNCT
fueconorg-1306	181	31	laws	law	NOUN
fueconorg-1306	181	32	adopted	adopt	VERB
fueconorg-1306	181	33	on	on	ADP
fueconorg-1306	181	34	the	the	DET
fueconorg-1306	181	35	basis	basis	NOUN
fueconorg-1306	181	36	thereof	thereof	ADV
fueconorg-1306	181	37	,	,	PUNCT
fueconorg-1306	181	38	different	different	ADJ
fueconorg-1306	181	39	regulations	regulation	NOUN
fueconorg-1306	181	40	,	,	PUNCT
fueconorg-1306	181	41	rulebooks	rulebook	NOUN
fueconorg-1306	181	42	and	and	CCONJ
fueconorg-1306	181	43	the	the	DET
fueconorg-1306	181	44	like	like	ADJ
fueconorg-1306	181	45	.	.	PUNCT
fueconorg-1306	182	1	the	the	DET
fueconorg-1306	182	2	financial	financial	ADJ
fueconorg-1306	182	3	statements	statement	NOUN
fueconorg-1306	182	4	of	of	ADP
fueconorg-1306	182	5	companies	company	NOUN
fueconorg-1306	182	6	and	and	CCONJ
fueconorg-1306	182	7	other	other	ADJ
fueconorg-1306	182	8	entities	entity	NOUN
fueconorg-1306	182	9	in	in	ADP
fueconorg-1306	182	10	montenegro	montenegro	PROPN
fueconorg-1306	182	11	would	would	AUX
fueconorg-1306	182	12	have	have	VERB
fueconorg-1306	182	13	to	to	PART
fueconorg-1306	182	14	be	be	AUX
fueconorg-1306	182	15	standardized	standardize	VERB
fueconorg-1306	182	16	,	,	PUNCT
fueconorg-1306	182	17	internationally	internationally	ADV
fueconorg-1306	182	18	comparable	comparable	ADJ
fueconorg-1306	182	19	and	and	CCONJ
fueconorg-1306	182	20	understandable	understandable	ADJ
fueconorg-1306	182	21	to	to	ADP
fueconorg-1306	182	22	all	all	DET
fueconorg-1306	182	23	the	the	DET
fueconorg-1306	182	24	interested	interested	ADJ
fueconorg-1306	182	25	users	user	NOUN
fueconorg-1306	182	26	.	.	PUNCT
fueconorg-1306	183	1	however	however	ADV
fueconorg-1306	183	2	,	,	PUNCT
fueconorg-1306	183	3	we	we	PRON
fueconorg-1306	183	4	will	will	AUX
fueconorg-1306	183	5	leave	leave	VERB
fueconorg-1306	183	6	these	these	DET
fueconorg-1306	183	7	issues	issue	NOUN
fueconorg-1306	183	8	aside	aside	ADV
fueconorg-1306	183	9	for	for	ADP
fueconorg-1306	183	10	now	now	ADV
fueconorg-1306	183	11	in	in	ADP
fueconorg-1306	183	12	order	order	NOUN
fueconorg-1306	183	13	to	to	PART
fueconorg-1306	183	14	analyze	analyze	VERB
fueconorg-1306	183	15	the	the	DET
fueconorg-1306	183	16	aforementioned	aforementioned	ADJ
fueconorg-1306	183	17	legal	legal	ADJ
fueconorg-1306	183	18	solutions	solution	NOUN
fueconorg-1306	183	19	in	in	ADP
fueconorg-1306	183	20	a	a	DET
fueconorg-1306	183	21	generic	generic	ADJ
fueconorg-1306	183	22	sense	sense	NOUN
fueconorg-1306	183	23	,	,	PUNCT
fueconorg-1306	183	24	in	in	ADP
fueconorg-1306	183	25	terms	term	NOUN
fueconorg-1306	183	26	of	of	ADP
fueconorg-1306	183	27	whether	whether	SCONJ
fueconorg-1306	183	28	they	they	PRON
fueconorg-1306	183	29	recognize	recognize	VERB
fueconorg-1306	183	30	and	and	CCONJ
fueconorg-1306	183	31	define	define	VERB
fueconorg-1306	183	32	the	the	DET
fueconorg-1306	183	33	global	global	ADJ
fueconorg-1306	183	34	trends	trend	NOUN
fueconorg-1306	183	35	in	in	ADP
fueconorg-1306	183	36	terms	term	NOUN
fueconorg-1306	183	37	of	of	ADP
fueconorg-1306	183	38	standardization	standardization	NOUN
fueconorg-1306	183	39	of	of	ADP
fueconorg-1306	183	40	transfer	transfer	NOUN
fueconorg-1306	183	41	and	and	CCONJ
fueconorg-1306	183	42	exchange	exchange	NOUN
fueconorg-1306	183	43	of	of	ADP
fueconorg-1306	183	44	business	business	NOUN
fueconorg-1306	183	45	information	information	NOUN
fueconorg-1306	183	46	.	.	PUNCT
fueconorg-1306	184	1	in	in	ADP
fueconorg-1306	184	2	other	other	ADJ
fueconorg-1306	184	3	words	word	NOUN
fueconorg-1306	184	4	,	,	PUNCT
fueconorg-1306	184	5	the	the	DET
fueconorg-1306	184	6	question	question	NOUN
fueconorg-1306	184	7	is	be	AUX
fueconorg-1306	184	8	raised	raise	VERB
fueconorg-1306	184	9	of	of	ADP
fueconorg-1306	184	10	whether	whether	SCONJ
fueconorg-1306	184	11	the	the	DET
fueconorg-1306	184	12	existing	exist	VERB
fueconorg-1306	184	13	law	law	NOUN
fueconorg-1306	184	14	on	on	ADP
fueconorg-1306	184	15	accounting	accounting	NOUN
fueconorg-1306	184	16	and	and	CCONJ
fueconorg-1306	184	17	auditing	auditing	NOUN
fueconorg-1306	184	18	and	and	CCONJ
fueconorg-1306	184	19	bylaws	bylaw	NOUN
fueconorg-1306	184	20	created	create	VERB
fueconorg-1306	184	21	on	on	ADP
fueconorg-1306	184	22	the	the	DET
fueconorg-1306	184	23	basis	basis	NOUN
fueconorg-1306	184	24	of	of	ADP
fueconorg-1306	184	25	thereof	thereof	ADV
fueconorg-1306	184	26	provide	provide	VERB
fueconorg-1306	184	27	a	a	DET
fueconorg-1306	184	28	favorable	favorable	ADJ
fueconorg-1306	184	29	regulatory	regulatory	ADJ
fueconorg-1306	184	30	framework	framework	NOUN
fueconorg-1306	184	31	in	in	ADP
fueconorg-1306	184	32	this	this	DET
fueconorg-1306	184	33	regard	regard	NOUN
fueconorg-1306	184	34	,	,	PUNCT
fueconorg-1306	184	35	or	or	CCONJ
fueconorg-1306	184	36	represent	represent	VERB
fueconorg-1306	184	37	a	a	DET
fueconorg-1306	184	38	limiting	limit	VERB
fueconorg-1306	184	39	factor	factor	NOUN
fueconorg-1306	184	40	in	in	ADP
fueconorg-1306	184	41	the	the	DET
fueconorg-1306	184	42	context	context	NOUN
fueconorg-1306	184	43	of	of	ADP
fueconorg-1306	184	44	implementation	implementation	NOUN
fueconorg-1306	184	45	of	of	ADP
fueconorg-1306	184	46	the	the	DET
fueconorg-1306	184	47	xbrl	xbrl	PROPN
fueconorg-1306	184	48	standard	standard	PROPN
fueconorg-1306	184	49	.	.	PUNCT
fueconorg-1306	185	1	bearing	bear	VERB
fueconorg-1306	185	2	in	in	ADP
fueconorg-1306	185	3	mind	mind	NOUN
fueconorg-1306	185	4	that	that	SCONJ
fueconorg-1306	185	5	the	the	DET
fueconorg-1306	185	6	emphasis	emphasis	NOUN
fueconorg-1306	185	7	is	be	AUX
fueconorg-1306	185	8	on	on	ADP
fueconorg-1306	185	9	the	the	DET
fueconorg-1306	185	10	analysis	analysis	NOUN
fueconorg-1306	185	11	of	of	ADP
fueconorg-1306	185	12	the	the	DET
fueconorg-1306	185	13	legislative	legislative	ADJ
fueconorg-1306	185	14	accounting	accounting	NOUN
fueconorg-1306	185	15	regulations	regulation	NOUN
fueconorg-1306	185	16	regarding	regard	VERB
fueconorg-1306	185	17	the	the	DET
fueconorg-1306	185	18	submission	submission	NOUN
fueconorg-1306	185	19	,	,	PUNCT
fueconorg-1306	185	20	publication	publication	NOUN
fueconorg-1306	185	21	and	and	CCONJ
fueconorg-1306	185	22	exchange	exchange	NOUN
fueconorg-1306	185	23	of	of	ADP
fueconorg-1306	185	24	financial	financial	ADJ
fueconorg-1306	185	25	statements	statement	NOUN
fueconorg-1306	185	26	,	,	PUNCT
fueconorg-1306	185	27	in	in	ADP
fueconorg-1306	185	28	the	the	DET
fueconorg-1306	185	29	following	follow	VERB
fueconorg-1306	185	30	lines	line	NOUN
fueconorg-1306	185	31	we	we	PRON
fueconorg-1306	185	32	will	will	AUX
fueconorg-1306	185	33	give	give	VERB
fueconorg-1306	185	34	an	an	DET
fueconorg-1306	185	35	overview	overview	NOUN
fueconorg-1306	185	36	of	of	ADP
fueconorg-1306	185	37	the	the	DET
fueconorg-1306	185	38	legal	legal	ADJ
fueconorg-1306	185	39	basis	basis	NOUN
fueconorg-1306	185	40	for	for	ADP
fueconorg-1306	185	41	these	these	DET
fueconorg-1306	185	42	elements	element	NOUN
fueconorg-1306	185	43	of	of	ADP
fueconorg-1306	185	44	financial	financial	ADJ
fueconorg-1306	185	45	reporting	reporting	NOUN
fueconorg-1306	185	46	.	.	PUNCT
fueconorg-1306	186	1	namely	namely	ADV
fueconorg-1306	186	2	,	,	PUNCT
fueconorg-1306	186	3	the	the	DET
fueconorg-1306	186	4	existing	exist	VERB
fueconorg-1306	186	5	law	law	NOUN
fueconorg-1306	186	6	on	on	ADP
fueconorg-1306	186	7	accounting	accounting	NOUN
fueconorg-1306	186	8	and	and	CCONJ
fueconorg-1306	186	9	auditing	auditing	NOUN
fueconorg-1306	186	10	which	which	PRON
fueconorg-1306	186	11	regulates	regulate	VERB
fueconorg-1306	186	12	the	the	DET
fueconorg-1306	186	13	issues	issue	NOUN
fueconorg-1306	186	14	of	of	ADP
fueconorg-1306	186	15	preparation	preparation	NOUN
fueconorg-1306	186	16	and	and	CCONJ
fueconorg-1306	186	17	submission	submission	NOUN
fueconorg-1306	186	18	of	of	ADP
fueconorg-1306	186	19	financial	financial	ADJ
fueconorg-1306	186	20	statements	statement	NOUN
fueconorg-1306	186	21	provides	provide	VERB
fueconorg-1306	186	22	that	that	SCONJ
fueconorg-1306	186	23	:	:	PUNCT
fueconorg-1306	186	24	legal	legal	ADJ
fueconorg-1306	186	25	entities	entity	NOUN
fueconorg-1306	186	26	are	be	AUX
fueconorg-1306	186	27	obliged	oblige	VERB
fueconorg-1306	186	28	to	to	PART
fueconorg-1306	186	29	submit	submit	VERB
fueconorg-1306	186	30	financial	financial	ADJ
fueconorg-1306	186	31	statements	statement	NOUN
fueconorg-1306	186	32	in	in	ADP
fueconorg-1306	186	33	paper	paper	NOUN
fueconorg-1306	186	34	and	and	CCONJ
fueconorg-1306	186	35	electronic	electronic	ADJ
fueconorg-1306	186	36	form	form	NOUN
fueconorg-1306	186	37	,	,	PUNCT
fueconorg-1306	186	38	no	no	ADV
fueconorg-1306	186	39	later	later	ADV
fueconorg-1306	186	40	than	than	ADP
fueconorg-1306	186	41	31	31	NUM
fueconorg-1306	186	42	march	march	NOUN
fueconorg-1306	186	43	of	of	ADP
fueconorg-1306	186	44	the	the	DET
fueconorg-1306	186	45	current	current	ADJ
fueconorg-1306	186	46	year	year	NOUN
fueconorg-1306	186	47	for	for	ADP
fueconorg-1306	186	48	the	the	DET
fueconorg-1306	186	49	previous	previous	ADJ
fueconorg-1306	186	50	year	year	NOUN
fueconorg-1306	186	51	.	.	PUNCT
fueconorg-1306	187	1	although	although	SCONJ
fueconorg-1306	187	2	it	it	PRON
fueconorg-1306	187	3	requires	require	VERB
fueconorg-1306	187	4	the	the	DET
fueconorg-1306	187	5	submission	submission	NOUN
fueconorg-1306	187	6	of	of	ADP
fueconorg-1306	187	7	statements	statement	NOUN
fueconorg-1306	187	8	in	in	ADP
fueconorg-1306	187	9	an	an	DET
fueconorg-1306	187	10	electronic	electronic	ADJ
fueconorg-1306	187	11	form	form	NOUN
fueconorg-1306	187	12	,	,	PUNCT
fueconorg-1306	187	13	it	it	PRON
fueconorg-1306	187	14	does	do	AUX
fueconorg-1306	187	15	not	not	PART
fueconorg-1306	187	16	specify	specify	VERB
fueconorg-1306	187	17	the	the	DET
fueconorg-1306	187	18	format	format	NOUN
fueconorg-1306	187	19	they	they	PRON
fueconorg-1306	187	20	are	be	AUX
fueconorg-1306	187	21	submitted	submit	VERB
fueconorg-1306	187	22	in	in	ADV
fueconorg-1306	187	23	.	.	PUNCT
fueconorg-1306	188	1	as	as	ADP
fueconorg-1306	188	2	a	a	DET
fueconorg-1306	188	3	result	result	NOUN
fueconorg-1306	188	4	,	,	PUNCT
fueconorg-1306	188	5	information	information	NOUN
fueconorg-1306	188	6	is	be	AUX
fueconorg-1306	188	7	"	"	PUNCT
fueconorg-1306	188	8	locked	locked	ADJ
fueconorg-1306	188	9	"	"	PUNCT
fueconorg-1306	188	10	into	into	ADP
fueconorg-1306	188	11	onedimensional	onedimensional	ADJ
fueconorg-1306	188	12	presentation	presentation	NOUN
fueconorg-1306	188	13	formats	format	NOUN
fueconorg-1306	188	14	(	(	PUNCT
fueconorg-1306	188	15	excel	excel	NOUN
fueconorg-1306	188	16	,	,	PUNCT
fueconorg-1306	188	17	word	word	NOUN
fueconorg-1306	188	18	,	,	PUNCT
fueconorg-1306	188	19	web	web	NOUN
fueconorg-1306	188	20	forms	form	NOUN
fueconorg-1306	188	21	,	,	PUNCT
fueconorg-1306	188	22	scanned	scan	VERB
fueconorg-1306	188	23	documents	document	NOUN
fueconorg-1306	188	24	,	,	PUNCT
fueconorg-1306	188	25	hard	hard	ADJ
fueconorg-1306	188	26	copies	copy	NOUN
fueconorg-1306	188	27	,	,	PUNCT
fueconorg-1306	188	28	etc	etc	X
fueconorg-1306	188	29	.	.	X
fueconorg-1306	188	30	)	)	PUNCT
fueconorg-1306	188	31	,	,	PUNCT
fueconorg-1306	188	32	which	which	PRON
fueconorg-1306	188	33	prevents	prevent	VERB
fueconorg-1306	188	34	their	their	PRON
fueconorg-1306	188	35	effective	effective	ADJ
fueconorg-1306	188	36	exchange	exchange	NOUN
fueconorg-1306	188	37	and	and	CCONJ
fueconorg-1306	188	38	leads	lead	VERB
fueconorg-1306	188	39	to	to	ADP
fueconorg-1306	188	40	inconsistency	inconsistency	NOUN
fueconorg-1306	188	41	.	.	PUNCT
fueconorg-1306	189	1	290	290	NUM
fueconorg-1306	190	1	v.	v.	ADP
fueconorg-1306	190	2	martić	martić	NOUN
fueconorg-1306	190	3	moreover	moreover	ADV
fueconorg-1306	190	4	,	,	PUNCT
fueconorg-1306	190	5	the	the	DET
fueconorg-1306	190	6	draft	draft	NOUN
fueconorg-1306	190	7	law	law	NOUN
fueconorg-1306	190	8	on	on	ADP
fueconorg-1306	190	9	accounting	accounting	NOUN
fueconorg-1306	190	10	has	have	AUX
fueconorg-1306	190	11	not	not	PART
fueconorg-1306	190	12	brought	bring	VERB
fueconorg-1306	190	13	novelties	novelty	NOUN
fueconorg-1306	190	14	with	with	ADP
fueconorg-1306	190	15	respect	respect	NOUN
fueconorg-1306	190	16	to	to	ADP
fueconorg-1306	190	17	the	the	DET
fueconorg-1306	190	18	submission	submission	NOUN
fueconorg-1306	190	19	of	of	ADP
fueconorg-1306	190	20	financial	financial	ADJ
fueconorg-1306	190	21	statements	statement	NOUN
fueconorg-1306	190	22	.	.	PUNCT
fueconorg-1306	191	1	in	in	ADP
fueconorg-1306	191	2	this	this	DET
fueconorg-1306	191	3	sense	sense	NOUN
fueconorg-1306	191	4	,	,	PUNCT
fueconorg-1306	191	5	it	it	PRON
fueconorg-1306	191	6	is	be	AUX
fueconorg-1306	191	7	proposed	propose	VERB
fueconorg-1306	191	8	,	,	PUNCT
fueconorg-1306	191	9	as	as	ADV
fueconorg-1306	191	10	well	well	ADV
fueconorg-1306	191	11	as	as	ADP
fueconorg-1306	191	12	in	in	ADP
fueconorg-1306	191	13	the	the	DET
fueconorg-1306	191	14	existing	exist	VERB
fueconorg-1306	191	15	law	law	NOUN
fueconorg-1306	191	16	,	,	PUNCT
fueconorg-1306	191	17	that	that	SCONJ
fueconorg-1306	191	18	:	:	PUNCT
fueconorg-1306	191	19	the	the	DET
fueconorg-1306	191	20	legal	legal	ADJ
fueconorg-1306	191	21	entity	entity	NOUN
fueconorg-1306	191	22	is	be	AUX
fueconorg-1306	191	23	obliged	oblige	VERB
fueconorg-1306	191	24	to	to	PART
fueconorg-1306	191	25	submit	submit	VERB
fueconorg-1306	191	26	the	the	DET
fueconorg-1306	191	27	financial	financial	ADJ
fueconorg-1306	191	28	statements	statement	NOUN
fueconorg-1306	191	29	and	and	CCONJ
fueconorg-1306	191	30	the	the	DET
fueconorg-1306	191	31	management	management	NOUN
fueconorg-1306	191	32	report	report	NOUN
fueconorg-1306	191	33	in	in	ADP
fueconorg-1306	191	34	paper	paper	NOUN
fueconorg-1306	191	35	and	and	CCONJ
fueconorg-1306	191	36	electronic	electronic	ADJ
fueconorg-1306	191	37	form	form	NOUN
fueconorg-1306	191	38	to	to	ADP
fueconorg-1306	191	39	the	the	DET
fueconorg-1306	191	40	administrative	administrative	ADJ
fueconorg-1306	191	41	body	body	NOUN
fueconorg-1306	191	42	in	in	ADP
fueconorg-1306	191	43	charge	charge	NOUN
fueconorg-1306	191	44	of	of	ADP
fueconorg-1306	191	45	determination	determination	NOUN
fueconorg-1306	191	46	and	and	CCONJ
fueconorg-1306	191	47	collection	collection	NOUN
fueconorg-1306	191	48	of	of	ADP
fueconorg-1306	191	49	taxes	taxis	NOUN
fueconorg-1306	191	50	(	(	PUNCT
fueconorg-1306	191	51	hereinafter	hereinafter	NOUN
fueconorg-1306	191	52	:	:	PUNCT
fueconorg-1306	191	53	the	the	DET
fueconorg-1306	191	54	tax	tax	NOUN
fueconorg-1306	191	55	administration	administration	NOUN
fueconorg-1306	191	56	)	)	PUNCT
fueconorg-1306	192	1	no	no	ADV
fueconorg-1306	192	2	later	later	ADV
fueconorg-1306	192	3	than	than	ADP
fueconorg-1306	192	4	31	31	NUM
fueconorg-1306	192	5	march	march	NOUN
fueconorg-1306	192	6	of	of	ADP
fueconorg-1306	192	7	the	the	DET
fueconorg-1306	192	8	current	current	ADJ
fueconorg-1306	192	9	year	year	NOUN
fueconorg-1306	192	10	for	for	ADP
fueconorg-1306	192	11	the	the	DET
fueconorg-1306	192	12	previous	previous	ADJ
fueconorg-1306	192	13	year	year	NOUN
fueconorg-1306	192	14	.	.	PUNCT
fueconorg-1306	193	1	to	to	PART
fueconorg-1306	193	2	sum	sum	VERB
fueconorg-1306	193	3	up	up	ADP
fueconorg-1306	193	4	,	,	PUNCT
fueconorg-1306	193	5	after	after	ADP
fueconorg-1306	193	6	reviewing	review	VERB
fueconorg-1306	193	7	the	the	DET
fueconorg-1306	193	8	law	law	NOUN
fueconorg-1306	193	9	on	on	ADP
fueconorg-1306	193	10	accounting	accounting	NOUN
fueconorg-1306	193	11	and	and	CCONJ
fueconorg-1306	193	12	auditing	auditing	NOUN
fueconorg-1306	193	13	and	and	CCONJ
fueconorg-1306	193	14	the	the	DET
fueconorg-1306	193	15	proposed	propose	VERB
fueconorg-1306	193	16	amendments	amendment	NOUN
fueconorg-1306	193	17	,	,	PUNCT
fueconorg-1306	193	18	in	in	ADP
fueconorg-1306	193	19	the	the	DET
fueconorg-1306	193	20	part	part	NOUN
fueconorg-1306	193	21	referring	refer	VERB
fueconorg-1306	193	22	to	to	ADP
fueconorg-1306	193	23	electronic	electronic	ADJ
fueconorg-1306	193	24	reporting	reporting	NOUN
fueconorg-1306	193	25	and	and	CCONJ
fueconorg-1306	193	26	submission	submission	NOUN
fueconorg-1306	193	27	of	of	ADP
fueconorg-1306	193	28	statements	statement	NOUN
fueconorg-1306	193	29	,	,	PUNCT
fueconorg-1306	193	30	it	it	PRON
fueconorg-1306	193	31	is	be	AUX
fueconorg-1306	193	32	obvious	obvious	ADJ
fueconorg-1306	193	33	that	that	SCONJ
fueconorg-1306	193	34	the	the	DET
fueconorg-1306	193	35	legislator	legislator	NOUN
fueconorg-1306	193	36	and	and	CCONJ
fueconorg-1306	193	37	national	national	ADJ
fueconorg-1306	193	38	standard	standard	PROPN
fueconorg-1306	193	39	establishers	establisher	NOUN
fueconorg-1306	193	40	did	do	AUX
fueconorg-1306	193	41	not	not	PART
fueconorg-1306	193	42	recognize	recognize	VERB
fueconorg-1306	193	43	the	the	DET
fueconorg-1306	193	44	need	need	NOUN
fueconorg-1306	193	45	for	for	ADP
fueconorg-1306	193	46	the	the	DET
fueconorg-1306	193	47	standardization	standardization	NOUN
fueconorg-1306	193	48	of	of	ADP
fueconorg-1306	193	49	financial	financial	ADJ
fueconorg-1306	193	50	reporting	reporting	NOUN
fueconorg-1306	193	51	in	in	ADP
fueconorg-1306	193	52	terms	term	NOUN
fueconorg-1306	193	53	of	of	ADP
fueconorg-1306	193	54	exchange	exchange	NOUN
fueconorg-1306	193	55	of	of	ADP
fueconorg-1306	193	56	information	information	NOUN
fueconorg-1306	193	57	.	.	PUNCT
fueconorg-1306	194	1	since	since	SCONJ
fueconorg-1306	194	2	a	a	DET
fueconorg-1306	194	3	standardized	standardized	ADJ
fueconorg-1306	194	4	means	mean	NOUN
fueconorg-1306	194	5	of	of	ADP
fueconorg-1306	194	6	communication	communication	NOUN
fueconorg-1306	194	7	between	between	ADP
fueconorg-1306	194	8	regulators	regulator	NOUN
fueconorg-1306	194	9	and	and	CCONJ
fueconorg-1306	194	10	companies	company	NOUN
fueconorg-1306	194	11	,	,	PUNCT
fueconorg-1306	194	12	as	as	ADV
fueconorg-1306	194	13	well	well	ADV
fueconorg-1306	194	14	as	as	ADP
fueconorg-1306	194	15	between	between	ADP
fueconorg-1306	194	16	regulatory	regulatory	ADJ
fueconorg-1306	194	17	agencies	agency	NOUN
fueconorg-1306	194	18	has	have	AUX
fueconorg-1306	194	19	not	not	PART
fueconorg-1306	194	20	been	be	AUX
fueconorg-1306	194	21	established	establish	VERB
fueconorg-1306	194	22	,	,	PUNCT
fueconorg-1306	194	23	the	the	DET
fueconorg-1306	194	24	companies	company	NOUN
fueconorg-1306	194	25	must	must	AUX
fueconorg-1306	194	26	submit	submit	VERB
fueconorg-1306	194	27	the	the	DET
fueconorg-1306	194	28	same	same	ADJ
fueconorg-1306	194	29	information	information	NOUN
fueconorg-1306	194	30	and	and	CCONJ
fueconorg-1306	194	31	statements	statement	NOUN
fueconorg-1306	194	32	several	several	ADJ
fueconorg-1306	194	33	times	time	NOUN
fueconorg-1306	194	34	to	to	ADP
fueconorg-1306	194	35	different	different	ADJ
fueconorg-1306	194	36	agencies	agency	NOUN
fueconorg-1306	194	37	,	,	PUNCT
fueconorg-1306	194	38	which	which	PRON
fueconorg-1306	194	39	not	not	PART
fueconorg-1306	194	40	only	only	ADV
fueconorg-1306	194	41	requires	require	VERB
fueconorg-1306	194	42	additional	additional	ADJ
fueconorg-1306	194	43	resources	resource	NOUN
fueconorg-1306	194	44	but	but	CCONJ
fueconorg-1306	194	45	also	also	ADV
fueconorg-1306	194	46	diverts	divert	VERB
fueconorg-1306	194	47	time	time	NOUN
fueconorg-1306	194	48	and	and	CCONJ
fueconorg-1306	194	49	resources	resource	NOUN
fueconorg-1306	194	50	away	away	ADV
fueconorg-1306	194	51	from	from	ADP
fueconorg-1306	194	52	primary	primary	ADJ
fueconorg-1306	194	53	business	business	NOUN
fueconorg-1306	194	54	activities	activity	NOUN
fueconorg-1306	194	55	.	.	PUNCT
fueconorg-1306	195	1	although	although	SCONJ
fueconorg-1306	195	2	the	the	DET
fueconorg-1306	195	3	appropriate	appropriate	ADJ
fueconorg-1306	195	4	regulatory	regulatory	ADJ
fueconorg-1306	195	5	agencies	agency	NOUN
fueconorg-1306	195	6	have	have	AUX
fueconorg-1306	195	7	launched	launch	VERB
fueconorg-1306	195	8	a	a	DET
fueconorg-1306	195	9	number	number	NOUN
fueconorg-1306	195	10	of	of	ADP
fueconorg-1306	195	11	new	new	ADJ
fueconorg-1306	195	12	approaches	approach	NOUN
fueconorg-1306	195	13	in	in	ADP
fueconorg-1306	195	14	electronic	electronic	ADJ
fueconorg-1306	195	15	reporting	reporting	NOUN
fueconorg-1306	195	16	with	with	ADP
fueconorg-1306	195	17	the	the	DET
fueconorg-1306	195	18	aim	aim	NOUN
fueconorg-1306	195	19	of	of	ADP
fueconorg-1306	195	20	simplifying	simplify	VERB
fueconorg-1306	195	21	and	and	CCONJ
fueconorg-1306	195	22	automating	automate	VERB
fueconorg-1306	195	23	the	the	DET
fueconorg-1306	195	24	process	process	NOUN
fueconorg-1306	195	25	of	of	ADP
fueconorg-1306	195	26	information	information	NOUN
fueconorg-1306	195	27	exchange	exchange	NOUN
fueconorg-1306	195	28	(	(	PUNCT
fueconorg-1306	195	29	tax	tax	NOUN
fueconorg-1306	195	30	administration	administration	NOUN
fueconorg-1306	195	31	of	of	ADP
fueconorg-1306	195	32	montenegro	montenegro	PROPN
fueconorg-1306	195	33	,	,	PUNCT
fueconorg-1306	195	34	2014	2014	NUM
fueconorg-1306	195	35	,	,	PUNCT
fueconorg-1306	195	36	the	the	DET
fueconorg-1306	195	37	securities	security	NOUN
fueconorg-1306	195	38	commission	commission	PROPN
fueconorg-1306	195	39	,	,	PUNCT
fueconorg-1306	195	40	2012	2012	NUM
fueconorg-1306	195	41	)	)	PUNCT
fueconorg-1306	195	42	,	,	PUNCT
fueconorg-1306	195	43	it	it	PRON
fueconorg-1306	195	44	should	should	AUX
fueconorg-1306	195	45	be	be	AUX
fueconorg-1306	195	46	noted	note	VERB
fueconorg-1306	195	47	that	that	SCONJ
fueconorg-1306	195	48	there	there	PRON
fueconorg-1306	195	49	is	be	VERB
fueconorg-1306	195	50	still	still	ADV
fueconorg-1306	195	51	no	no	DET
fueconorg-1306	195	52	uniform	uniform	ADJ
fueconorg-1306	195	53	approach	approach	NOUN
fueconorg-1306	195	54	to	to	ADP
fueconorg-1306	195	55	the	the	DET
fueconorg-1306	195	56	development	development	NOUN
fueconorg-1306	195	57	of	of	ADP
fueconorg-1306	195	58	infrastructure	infrastructure	NOUN
fueconorg-1306	195	59	including	include	VERB
fueconorg-1306	195	60	software	software	NOUN
fueconorg-1306	195	61	systems	system	NOUN
fueconorg-1306	195	62	and	and	CCONJ
fueconorg-1306	195	63	uniform	uniform	ADJ
fueconorg-1306	195	64	databases	database	NOUN
fueconorg-1306	195	65	that	that	PRON
fueconorg-1306	195	66	would	would	AUX
fueconorg-1306	195	67	be	be	AUX
fueconorg-1306	195	68	available	available	ADJ
fueconorg-1306	195	69	to	to	ADP
fueconorg-1306	195	70	different	different	ADJ
fueconorg-1306	195	71	agencies	agency	NOUN
fueconorg-1306	195	72	,	,	PUNCT
fueconorg-1306	195	73	reducing	reduce	VERB
fueconorg-1306	195	74	the	the	DET
fueconorg-1306	195	75	total	total	ADJ
fueconorg-1306	195	76	costs	cost	NOUN
fueconorg-1306	195	77	at	at	ADP
fueconorg-1306	195	78	the	the	DET
fueconorg-1306	195	79	state	state	NOUN
fueconorg-1306	195	80	level	level	NOUN
fueconorg-1306	195	81	.	.	PUNCT
fueconorg-1306	196	1	finally	finally	ADV
fueconorg-1306	196	2	,	,	PUNCT
fueconorg-1306	196	3	there	there	PRON
fueconorg-1306	196	4	is	be	VERB
fueconorg-1306	196	5	no	no	DET
fueconorg-1306	196	6	doubt	doubt	NOUN
fueconorg-1306	196	7	that	that	SCONJ
fueconorg-1306	196	8	the	the	DET
fueconorg-1306	196	9	harmonization	harmonization	NOUN
fueconorg-1306	196	10	of	of	ADP
fueconorg-1306	196	11	the	the	DET
fueconorg-1306	196	12	law	law	NOUN
fueconorg-1306	196	13	on	on	ADP
fueconorg-1306	196	14	accounting	accounting	NOUN
fueconorg-1306	196	15	and	and	CCONJ
fueconorg-1306	196	16	auditing	auditing	NOUN
fueconorg-1306	196	17	with	with	ADP
fueconorg-1306	196	18	the	the	DET
fueconorg-1306	196	19	european	european	PROPN
fueconorg-1306	196	20	union	union	PROPN
fueconorg-1306	196	21	directives	directive	NOUN
fueconorg-1306	196	22	is	be	AUX
fueconorg-1306	196	23	expected	expect	VERB
fueconorg-1306	196	24	in	in	ADP
fueconorg-1306	196	25	the	the	DET
fueconorg-1306	196	26	coming	come	VERB
fueconorg-1306	196	27	period	period	NOUN
fueconorg-1306	196	28	.	.	PUNCT
fueconorg-1306	197	1	it	it	PRON
fueconorg-1306	197	2	is	be	AUX
fueconorg-1306	197	3	also	also	ADV
fueconorg-1306	197	4	an	an	DET
fueconorg-1306	197	5	occasion	occasion	NOUN
fueconorg-1306	197	6	to	to	PART
fueconorg-1306	197	7	improve	improve	VERB
fueconorg-1306	197	8	the	the	DET
fueconorg-1306	197	9	conditions	condition	NOUN
fueconorg-1306	197	10	for	for	ADP
fueconorg-1306	197	11	the	the	DET
fueconorg-1306	197	12	application	application	NOUN
fueconorg-1306	197	13	of	of	ADP
fueconorg-1306	197	14	new	new	ADJ
fueconorg-1306	197	15	digital	digital	ADJ
fueconorg-1306	197	16	standards	standard	NOUN
fueconorg-1306	197	17	in	in	ADP
fueconorg-1306	197	18	new	new	ADJ
fueconorg-1306	197	19	legal	legal	ADJ
fueconorg-1306	197	20	regulations	regulation	NOUN
fueconorg-1306	197	21	and	and	CCONJ
fueconorg-1306	197	22	achieve	achieve	VERB
fueconorg-1306	197	23	some	some	DET
fueconorg-1306	197	24	positive	positive	ADJ
fueconorg-1306	197	25	developments	development	NOUN
fueconorg-1306	197	26	concerning	concern	VERB
fueconorg-1306	197	27	the	the	DET
fueconorg-1306	197	28	adoption	adoption	NOUN
fueconorg-1306	197	29	and	and	CCONJ
fueconorg-1306	197	30	implementation	implementation	NOUN
fueconorg-1306	197	31	of	of	ADP
fueconorg-1306	197	32	xbrl	xbrl	PROPN
fueconorg-1306	197	33	.	.	PUNCT
fueconorg-1306	198	1	the	the	DET
fueconorg-1306	198	2	conducted	conduct	VERB
fueconorg-1306	198	3	analysis	analysis	NOUN
fueconorg-1306	198	4	of	of	ADP
fueconorg-1306	198	5	legal	legal	ADJ
fueconorg-1306	198	6	accounting	accounting	NOUN
fueconorg-1306	198	7	regulations	regulation	NOUN
fueconorg-1306	198	8	regarding	regard	VERB
fueconorg-1306	198	9	the	the	DET
fueconorg-1306	198	10	electronic	electronic	ADJ
fueconorg-1306	198	11	reporting	reporting	NOUN
fueconorg-1306	198	12	represents	represent	VERB
fueconorg-1306	198	13	only	only	ADV
fueconorg-1306	198	14	an	an	DET
fueconorg-1306	198	15	initial	initial	ADJ
fueconorg-1306	198	16	step	step	NOUN
fueconorg-1306	198	17	,	,	PUNCT
fueconorg-1306	198	18	but	but	CCONJ
fueconorg-1306	198	19	at	at	ADP
fueconorg-1306	198	20	the	the	DET
fueconorg-1306	198	21	same	same	ADJ
fueconorg-1306	198	22	time	time	NOUN
fueconorg-1306	198	23	provides	provide	VERB
fueconorg-1306	198	24	a	a	DET
fueconorg-1306	198	25	framework	framework	NOUN
fueconorg-1306	198	26	which	which	PRON
fueconorg-1306	198	27	is	be	AUX
fueconorg-1306	198	28	very	very	ADV
fueconorg-1306	198	29	important	important	ADJ
fueconorg-1306	198	30	because	because	SCONJ
fueconorg-1306	198	31	of	of	ADP
fueconorg-1306	198	32	the	the	DET
fueconorg-1306	198	33	use	use	NOUN
fueconorg-1306	198	34	of	of	ADP
fueconorg-1306	198	35	other	other	ADJ
fueconorg-1306	198	36	rights	right	NOUN
fueconorg-1306	198	37	provided	provide	VERB
fueconorg-1306	198	38	by	by	ADP
fueconorg-1306	198	39	these	these	DET
fueconorg-1306	198	40	legal	legal	ADJ
fueconorg-1306	198	41	regulations	regulation	NOUN
fueconorg-1306	198	42	.	.	PUNCT
fueconorg-1306	199	1	specifically	specifically	ADV
fueconorg-1306	199	2	,	,	PUNCT
fueconorg-1306	199	3	as	as	ADP
fueconorg-1306	199	4	the	the	DET
fueconorg-1306	199	5	first	first	ADJ
fueconorg-1306	199	6	step	step	NOUN
fueconorg-1306	199	7	it	it	PRON
fueconorg-1306	199	8	should	should	AUX
fueconorg-1306	199	9	be	be	AUX
fueconorg-1306	199	10	anticipated	anticipate	VERB
fueconorg-1306	199	11	and	and	CCONJ
fueconorg-1306	199	12	incorporated	incorporate	VERB
fueconorg-1306	199	13	in	in	ADP
fueconorg-1306	199	14	legislation	legislation	NOUN
fueconorg-1306	199	15	a	a	DET
fueconorg-1306	199	16	possibility	possibility	NOUN
fueconorg-1306	199	17	of	of	ADP
fueconorg-1306	199	18	submitting	submit	VERB
fueconorg-1306	199	19	financial	financial	ADJ
fueconorg-1306	199	20	statements	statement	NOUN
fueconorg-1306	199	21	in	in	ADP
fueconorg-1306	199	22	a	a	DET
fueconorg-1306	199	23	paper	paper	NOUN
fueconorg-1306	199	24	and	and	CCONJ
fueconorg-1306	199	25	electronic	electronic	ADJ
fueconorg-1306	199	26	form	form	NOUN
fueconorg-1306	199	27	or	or	CCONJ
fueconorg-1306	199	28	in	in	ADP
fueconorg-1306	199	29	prescribed	prescribed	ADJ
fueconorg-1306	199	30	forms	form	NOUN
fueconorg-1306	199	31	or	or	CCONJ
fueconorg-1306	199	32	patterns	pattern	NOUN
fueconorg-1306	199	33	that	that	PRON
fueconorg-1306	199	34	are	be	AUX
fueconorg-1306	199	35	formed	form	VERB
fueconorg-1306	199	36	through	through	ADP
fueconorg-1306	199	37	electronic	electronic	ADJ
fueconorg-1306	199	38	messages	message	NOUN
fueconorg-1306	199	39	,	,	PUNCT
fueconorg-1306	199	40	according	accord	VERB
fueconorg-1306	199	41	to	to	ADP
fueconorg-1306	199	42	the	the	DET
fueconorg-1306	199	43	xbrl	xbrl	PROPN
fueconorg-1306	199	44	standard	standard	PROPN
fueconorg-1306	199	45	,	,	PUNCT
fueconorg-1306	199	46	signed	sign	VERB
fueconorg-1306	199	47	by	by	ADP
fueconorg-1306	199	48	a	a	DET
fueconorg-1306	199	49	digital	digital	ADJ
fueconorg-1306	199	50	signature	signature	NOUN
fueconorg-1306	199	51	.	.	PUNCT
fueconorg-1306	200	1	4.2	4.2	NUM
fueconorg-1306	200	2	.	.	PUNCT
fueconorg-1306	200	3	professional	professional	ADJ
fueconorg-1306	200	4	accounting	accounting	NOUN
fueconorg-1306	200	5	regulations	regulation	NOUN
fueconorg-1306	200	6	in	in	ADP
fueconorg-1306	200	7	the	the	DET
fueconorg-1306	200	8	context	context	NOUN
fueconorg-1306	200	9	of	of	ADP
fueconorg-1306	200	10	the	the	DET
fueconorg-1306	200	11	implementation	implementation	NOUN
fueconorg-1306	200	12	of	of	ADP
fueconorg-1306	200	13	xbrl	xbrl	PROPN
fueconorg-1306	200	14	professional	professional	PROPN
fueconorg-1306	200	15	accounting	accounting	PROPN
fueconorg-1306	200	16	regulatory	regulatory	ADJ
fueconorg-1306	200	17	framework	framework	NOUN
fueconorg-1306	200	18	consists	consist	VERB
fueconorg-1306	200	19	of	of	ADP
fueconorg-1306	200	20	a	a	DET
fueconorg-1306	200	21	set	set	NOUN
fueconorg-1306	200	22	of	of	ADP
fueconorg-1306	200	23	national	national	ADJ
fueconorg-1306	200	24	and	and	CCONJ
fueconorg-1306	200	25	international	international	ADJ
fueconorg-1306	200	26	accounting	accounting	NOUN
fueconorg-1306	200	27	principles	principle	NOUN
fueconorg-1306	200	28	,	,	PUNCT
fueconorg-1306	200	29	standards	standard	NOUN
fueconorg-1306	200	30	and	and	CCONJ
fueconorg-1306	200	31	codes	code	NOUN
fueconorg-1306	200	32	of	of	ADP
fueconorg-1306	200	33	ethics	ethic	NOUN
fueconorg-1306	200	34	.	.	PUNCT
fueconorg-1306	201	1	the	the	DET
fueconorg-1306	201	2	fact	fact	NOUN
fueconorg-1306	201	3	is	be	AUX
fueconorg-1306	201	4	that	that	SCONJ
fueconorg-1306	201	5	more	more	ADJ
fueconorg-1306	201	6	and	and	CCONJ
fueconorg-1306	201	7	more	more	ADJ
fueconorg-1306	201	8	countries	country	NOUN
fueconorg-1306	201	9	and	and	CCONJ
fueconorg-1306	201	10	their	their	PRON
fueconorg-1306	201	11	regulatory	regulatory	ADJ
fueconorg-1306	201	12	authorities	authority	NOUN
fueconorg-1306	201	13	opt	opt	VERB
fueconorg-1306	201	14	for	for	ADP
fueconorg-1306	201	15	a	a	DET
fueconorg-1306	201	16	consistent	consistent	ADJ
fueconorg-1306	201	17	application	application	NOUN
fueconorg-1306	201	18	of	of	ADP
fueconorg-1306	201	19	international	international	ADJ
fueconorg-1306	201	20	professional	professional	ADJ
fueconorg-1306	201	21	regulations	regulation	NOUN
fueconorg-1306	201	22	in	in	ADP
fueconorg-1306	201	23	the	the	DET
fueconorg-1306	201	24	area	area	NOUN
fueconorg-1306	201	25	of	of	ADP
fueconorg-1306	201	26	financial	financial	ADJ
fueconorg-1306	201	27	reporting	reporting	NOUN
fueconorg-1306	201	28	.	.	PUNCT
fueconorg-1306	202	1	hence	hence	ADV
fueconorg-1306	202	2	,	,	PUNCT
fueconorg-1306	202	3	the	the	DET
fueconorg-1306	202	4	commitments	commitment	NOUN
fueconorg-1306	202	5	in	in	ADP
fueconorg-1306	202	6	the	the	DET
fueconorg-1306	202	7	new	new	ADJ
fueconorg-1306	202	8	legal	legal	ADJ
fueconorg-1306	202	9	accounting	accounting	NOUN
fueconorg-1306	202	10	regulations	regulation	NOUN
fueconorg-1306	202	11	of	of	ADP
fueconorg-1306	202	12	montenegro	montenegro	PROPN
fueconorg-1306	202	13	are	be	AUX
fueconorg-1306	202	14	based	base	VERB
fueconorg-1306	202	15	on	on	ADP
fueconorg-1306	202	16	the	the	DET
fueconorg-1306	202	17	mandatory	mandatory	ADJ
fueconorg-1306	202	18	application	application	NOUN
fueconorg-1306	202	19	of	of	ADP
fueconorg-1306	202	20	international	international	ADJ
fueconorg-1306	202	21	accounting	accounting	NOUN
fueconorg-1306	202	22	standards	standard	NOUN
fueconorg-1306	202	23	(	(	PUNCT
fueconorg-1306	202	24	ias	ias	PROPN
fueconorg-1306	202	25	)	)	PUNCT
fueconorg-1306	202	26	and	and	CCONJ
fueconorg-1306	202	27	international	international	ADJ
fueconorg-1306	202	28	financial	financial	ADJ
fueconorg-1306	202	29	reporting	reporting	NOUN
fueconorg-1306	202	30	standards	standard	NOUN
fueconorg-1306	202	31	(	(	PUNCT
fueconorg-1306	202	32	ifrs	ifrs	NOUN
fueconorg-1306	202	33	)	)	PUNCT
fueconorg-1306	202	34	.	.	PUNCT
fueconorg-1306	203	1	this	this	PRON
fueconorg-1306	203	2	will	will	AUX
fueconorg-1306	203	3	certainly	certainly	ADV
fueconorg-1306	203	4	make	make	VERB
fueconorg-1306	203	5	it	it	PRON
fueconorg-1306	203	6	possible	possible	ADJ
fueconorg-1306	203	7	to	to	PART
fueconorg-1306	203	8	move	move	VERB
fueconorg-1306	203	9	closer	close	ADV
fueconorg-1306	203	10	to	to	ADP
fueconorg-1306	203	11	the	the	DET
fueconorg-1306	203	12	preparation	preparation	NOUN
fueconorg-1306	203	13	of	of	ADP
fueconorg-1306	203	14	our	our	PRON
fueconorg-1306	203	15	accounting	accounting	NOUN
fueconorg-1306	203	16	practice	practice	NOUN
fueconorg-1306	203	17	for	for	ADP
fueconorg-1306	203	18	the	the	DET
fueconorg-1306	203	19	application	application	NOUN
fueconorg-1306	203	20	,	,	PUNCT
fueconorg-1306	203	21	preparation	preparation	NOUN
fueconorg-1306	203	22	and	and	CCONJ
fueconorg-1306	203	23	presentation	presentation	NOUN
fueconorg-1306	203	24	of	of	ADP
fueconorg-1306	203	25	better	well	ADJ
fueconorg-1306	203	26	quality	quality	NOUN
fueconorg-1306	203	27	financial	financial	ADJ
fueconorg-1306	203	28	statements	statement	NOUN
fueconorg-1306	203	29	,	,	PUNCT
fueconorg-1306	203	30	and	and	CCONJ
fueconorg-1306	203	31	contribute	contribute	VERB
fueconorg-1306	203	32	to	to	ADP
fueconorg-1306	203	33	a	a	DET
fueconorg-1306	203	34	faster	fast	ADJ
fueconorg-1306	203	35	integration	integration	NOUN
fueconorg-1306	203	36	of	of	ADP
fueconorg-1306	203	37	our	our	PRON
fueconorg-1306	203	38	economy	economy	NOUN
fueconorg-1306	203	39	,	,	PUNCT
fueconorg-1306	203	40	creation	creation	NOUN
fueconorg-1306	203	41	of	of	ADP
fueconorg-1306	203	42	a	a	DET
fueconorg-1306	203	43	more	more	ADV
fueconorg-1306	203	44	favorable	favorable	ADJ
fueconorg-1306	203	45	investment	investment	NOUN
fueconorg-1306	203	46	environment	environment	NOUN
fueconorg-1306	203	47	and	and	CCONJ
fueconorg-1306	203	48	increasing	increase	VERB
fueconorg-1306	203	49	business	business	NOUN
fueconorg-1306	203	50	confidence	confidence	NOUN
fueconorg-1306	203	51	.	.	PUNCT
fueconorg-1306	204	1	application	application	NOUN
fueconorg-1306	204	2	of	of	ADP
fueconorg-1306	204	3	xbrl	xbrl	PROPN
fueconorg-1306	204	4	-	-	PUNCT
fueconorg-1306	204	5	a	a	NOUN
fueconorg-1306	204	6	in	in	ADP
fueconorg-1306	204	7	the	the	DET
fueconorg-1306	204	8	function	function	NOUN
fueconorg-1306	204	9	of	of	ADP
fueconorg-1306	204	10	improvement	improvement	NOUN
fueconorg-1306	204	11	of	of	ADP
fueconorg-1306	204	12	quality	quality	NOUN
fueconorg-1306	204	13	of	of	ADP
fueconorg-1306	204	14	financial	financial	ADJ
fueconorg-1306	204	15	reporting	reporting	NOUN
fueconorg-1306	204	16	in	in	ADP
fueconorg-1306	204	17	montenegro	montenegro	PROPN
fueconorg-1306	204	18	291	291	NUM
fueconorg-1306	204	19	however	however	ADV
fueconorg-1306	204	20	,	,	PUNCT
fueconorg-1306	204	21	quality	quality	NOUN
fueconorg-1306	204	22	standards	standard	NOUN
fueconorg-1306	204	23	are	be	AUX
fueconorg-1306	204	24	not	not	PART
fueconorg-1306	204	25	sufficient	sufficient	ADJ
fueconorg-1306	204	26	on	on	ADP
fueconorg-1306	204	27	their	their	PRON
fueconorg-1306	204	28	own	own	ADJ
fueconorg-1306	204	29	.	.	PUNCT
fueconorg-1306	205	1	a	a	DET
fueconorg-1306	205	2	major	major	ADJ
fueconorg-1306	205	3	problem	problem	NOUN
fueconorg-1306	205	4	of	of	ADP
fueconorg-1306	205	5	their	their	PRON
fueconorg-1306	205	6	application	application	NOUN
fueconorg-1306	205	7	remains	remain	VERB
fueconorg-1306	205	8	.	.	PUNCT
fueconorg-1306	206	1	in	in	ADP
fueconorg-1306	206	2	this	this	DET
fueconorg-1306	206	3	regard	regard	NOUN
fueconorg-1306	206	4	,	,	PUNCT
fueconorg-1306	206	5	numerous	numerous	ADJ
fueconorg-1306	206	6	obstacles	obstacle	NOUN
fueconorg-1306	206	7	should	should	AUX
fueconorg-1306	206	8	be	be	AUX
fueconorg-1306	206	9	overcome	overcome	VERB
fueconorg-1306	206	10	,	,	PUNCT
fueconorg-1306	206	11	such	such	ADJ
fueconorg-1306	206	12	as	as	ADP
fueconorg-1306	206	13	:	:	PUNCT
fueconorg-1306	206	14	the	the	DET
fueconorg-1306	206	15	overcoming	overcoming	NOUN
fueconorg-1306	206	16	of	of	ADP
fueconorg-1306	206	17	different	different	ADJ
fueconorg-1306	206	18	accounting	accounting	NOUN
fueconorg-1306	206	19	traditions	tradition	NOUN
fueconorg-1306	206	20	,	,	PUNCT
fueconorg-1306	206	21	improvement	improvement	NOUN
fueconorg-1306	206	22	of	of	ADP
fueconorg-1306	206	23	the	the	DET
fueconorg-1306	206	24	manner	manner	NOUN
fueconorg-1306	206	25	of	of	ADP
fueconorg-1306	206	26	the	the	DET
fueconorg-1306	206	27	interpretation	interpretation	NOUN
fueconorg-1306	206	28	of	of	ADP
fueconorg-1306	206	29	standards	standard	NOUN
fueconorg-1306	206	30	,	,	PUNCT
fueconorg-1306	206	31	raising	raise	VERB
fueconorg-1306	206	32	the	the	DET
fueconorg-1306	206	33	level	level	NOUN
fueconorg-1306	206	34	of	of	ADP
fueconorg-1306	206	35	education	education	NOUN
fueconorg-1306	206	36	of	of	ADP
fueconorg-1306	206	37	professional	professional	ADJ
fueconorg-1306	206	38	accountants	accountant	NOUN
fueconorg-1306	206	39	and	and	CCONJ
fueconorg-1306	206	40	their	their	PRON
fueconorg-1306	206	41	organizations	organization	NOUN
fueconorg-1306	206	42	.	.	PUNCT
fueconorg-1306	207	1	furthermore	furthermore	ADV
fueconorg-1306	207	2	,	,	PUNCT
fueconorg-1306	207	3	in	in	ADP
fueconorg-1306	207	4	terms	term	NOUN
fueconorg-1306	207	5	of	of	ADP
fueconorg-1306	207	6	professional	professional	ADJ
fueconorg-1306	207	7	accounting	accounting	NOUN
fueconorg-1306	207	8	regulations	regulation	NOUN
fueconorg-1306	207	9	in	in	ADP
fueconorg-1306	207	10	the	the	DET
fueconorg-1306	207	11	context	context	NOUN
fueconorg-1306	207	12	of	of	ADP
fueconorg-1306	207	13	implementation	implementation	NOUN
fueconorg-1306	207	14	of	of	ADP
fueconorg-1306	207	15	xbrl	xbrl	PROPN
fueconorg-1306	207	16	in	in	ADP
fueconorg-1306	207	17	montenegro	montenegro	PROPN
fueconorg-1306	207	18	,	,	PUNCT
fueconorg-1306	207	19	it	it	PRON
fueconorg-1306	207	20	is	be	AUX
fueconorg-1306	207	21	necessary	necessary	ADJ
fueconorg-1306	207	22	to	to	PART
fueconorg-1306	207	23	point	point	VERB
fueconorg-1306	207	24	out	out	ADP
fueconorg-1306	207	25	to	to	ADP
fueconorg-1306	207	26	a	a	DET
fueconorg-1306	207	27	few	few	ADJ
fueconorg-1306	207	28	additional	additional	ADJ
fueconorg-1306	207	29	,	,	PUNCT
fueconorg-1306	207	30	also	also	ADV
fueconorg-1306	207	31	relevant	relevant	ADJ
fueconorg-1306	207	32	requirements	requirement	NOUN
fueconorg-1306	207	33	and	and	CCONJ
fueconorg-1306	207	34	moments	moment	NOUN
fueconorg-1306	207	35	.	.	PUNCT
fueconorg-1306	208	1	in	in	ADP
fueconorg-1306	208	2	the	the	DET
fueconorg-1306	208	3	first	first	ADJ
fueconorg-1306	208	4	place	place	NOUN
fueconorg-1306	208	5	it	it	PRON
fueconorg-1306	208	6	is	be	AUX
fueconorg-1306	208	7	definitely	definitely	ADV
fueconorg-1306	208	8	the	the	DET
fueconorg-1306	208	9	fact	fact	NOUN
fueconorg-1306	208	10	that	that	SCONJ
fueconorg-1306	208	11	,	,	PUNCT
fueconorg-1306	208	12	following	follow	VERB
fueconorg-1306	208	13	the	the	DET
fueconorg-1306	208	14	example	example	NOUN
fueconorg-1306	208	15	of	of	ADP
fueconorg-1306	208	16	the	the	DET
fueconorg-1306	208	17	world	world	NOUN
fueconorg-1306	208	18	practice	practice	NOUN
fueconorg-1306	208	19	,	,	PUNCT
fueconorg-1306	208	20	the	the	DET
fueconorg-1306	208	21	professional	professional	ADJ
fueconorg-1306	208	22	organizations	organization	NOUN
fueconorg-1306	208	23	would	would	AUX
fueconorg-1306	208	24	have	have	AUX
fueconorg-1306	208	25	a	a	DET
fueconorg-1306	208	26	key	key	ADJ
fueconorg-1306	208	27	role	role	NOUN
fueconorg-1306	208	28	in	in	ADP
fueconorg-1306	208	29	the	the	DET
fueconorg-1306	208	30	implementation	implementation	NOUN
fueconorg-1306	208	31	of	of	ADP
fueconorg-1306	208	32	xbrl	xbrl	PROPN
fueconorg-1306	208	33	in	in	ADP
fueconorg-1306	208	34	montenegro	montenegro	PROPN
fueconorg-1306	208	35	,	,	PUNCT
fueconorg-1306	208	36	such	such	ADJ
fueconorg-1306	208	37	as	as	SCONJ
fueconorg-1306	208	38	the	the	DET
fueconorg-1306	208	39	state	state	NOUN
fueconorg-1306	208	40	has	have	VERB
fueconorg-1306	208	41	an	an	DET
fueconorg-1306	208	42	important	important	ADJ
fueconorg-1306	208	43	role	role	NOUN
fueconorg-1306	208	44	by	by	ADP
fueconorg-1306	208	45	adopting	adopt	VERB
fueconorg-1306	208	46	the	the	DET
fueconorg-1306	208	47	relevant	relevant	ADJ
fueconorg-1306	208	48	and	and	CCONJ
fueconorg-1306	208	49	quality	quality	NOUN
fueconorg-1306	208	50	statutory	statutory	ADJ
fueconorg-1306	208	51	accounting	accounting	NOUN
fueconorg-1306	208	52	regulations	regulation	NOUN
fueconorg-1306	208	53	.	.	PUNCT
fueconorg-1306	209	1	however	however	ADV
fueconorg-1306	209	2	,	,	PUNCT
fueconorg-1306	209	3	it	it	PRON
fueconorg-1306	209	4	seems	seem	VERB
fueconorg-1306	209	5	that	that	SCONJ
fueconorg-1306	209	6	a	a	DET
fueconorg-1306	209	7	number	number	NOUN
fueconorg-1306	209	8	of	of	ADP
fueconorg-1306	209	9	measures	measure	NOUN
fueconorg-1306	209	10	should	should	AUX
fueconorg-1306	209	11	be	be	AUX
fueconorg-1306	209	12	undertaken	undertake	VERB
fueconorg-1306	209	13	by	by	ADP
fueconorg-1306	209	14	the	the	DET
fueconorg-1306	209	15	legislator	legislator	NOUN
fueconorg-1306	209	16	regarding	regard	VERB
fueconorg-1306	209	17	the	the	DET
fueconorg-1306	209	18	development	development	NOUN
fueconorg-1306	209	19	of	of	ADP
fueconorg-1306	209	20	institutional	institutional	ADJ
fueconorg-1306	209	21	environment	environment	NOUN
fueconorg-1306	209	22	for	for	ADP
fueconorg-1306	209	23	the	the	DET
fueconorg-1306	209	24	implementation	implementation	NOUN
fueconorg-1306	209	25	of	of	ADP
fueconorg-1306	209	26	professional	professional	ADJ
fueconorg-1306	209	27	regulations	regulation	NOUN
fueconorg-1306	209	28	,	,	PUNCT
fueconorg-1306	209	29	as	as	ADV
fueconorg-1306	209	30	well	well	ADV
fueconorg-1306	209	31	as	as	ADP
fueconorg-1306	209	32	the	the	DET
fueconorg-1306	209	33	division	division	NOUN
fueconorg-1306	209	34	of	of	ADP
fueconorg-1306	209	35	responsibilities	responsibility	NOUN
fueconorg-1306	209	36	of	of	ADP
fueconorg-1306	209	37	the	the	DET
fueconorg-1306	209	38	bodies	body	NOUN
fueconorg-1306	209	39	for	for	ADP
fueconorg-1306	209	40	its	its	PRON
fueconorg-1306	209	41	implementation	implementation	NOUN
fueconorg-1306	209	42	.	.	PUNCT
fueconorg-1306	210	1	namely	namely	ADV
fueconorg-1306	210	2	,	,	PUNCT
fueconorg-1306	210	3	the	the	DET
fueconorg-1306	210	4	legislator	legislator	NOUN
fueconorg-1306	210	5	has	have	AUX
fueconorg-1306	210	6	not	not	PART
fueconorg-1306	210	7	made	make	VERB
fueconorg-1306	210	8	clear	clear	ADJ
fueconorg-1306	210	9	,	,	PUNCT
fueconorg-1306	210	10	nor	nor	CCONJ
fueconorg-1306	210	11	has	have	AUX
fueconorg-1306	210	12	it	it	PRON
fueconorg-1306	210	13	clearly	clearly	ADV
fueconorg-1306	210	14	designated	designate	VERB
fueconorg-1306	210	15	a	a	DET
fueconorg-1306	210	16	professional	professional	ADJ
fueconorg-1306	210	17	organization	organization	NOUN
fueconorg-1306	210	18	member	member	NOUN
fueconorg-1306	210	19	of	of	ADP
fueconorg-1306	210	20	the	the	DET
fueconorg-1306	210	21	international	international	PROPN
fueconorg-1306	210	22	federation	federation	PROPN
fueconorg-1306	210	23	of	of	ADP
fueconorg-1306	210	24	accountants	accountant	NOUN
fueconorg-1306	210	25	,	,	PUNCT
fueconorg-1306	210	26	whose	whose	DET
fueconorg-1306	210	27	right	right	NOUN
fueconorg-1306	210	28	and	and	CCONJ
fueconorg-1306	210	29	duty	duty	NOUN
fueconorg-1306	210	30	is	be	AUX
fueconorg-1306	210	31	to	to	PART
fueconorg-1306	210	32	implement	implement	VERB
fueconorg-1306	210	33	the	the	DET
fueconorg-1306	210	34	international	international	ADJ
fueconorg-1306	210	35	professional	professional	ADJ
fueconorg-1306	210	36	regulations	regulation	NOUN
fueconorg-1306	210	37	,	,	PUNCT
fueconorg-1306	210	38	adopt	adopt	VERB
fueconorg-1306	210	39	the	the	DET
fueconorg-1306	210	40	national	national	ADJ
fueconorg-1306	210	41	regulations	regulation	NOUN
fueconorg-1306	210	42	and	and	CCONJ
fueconorg-1306	210	43	monitor	monitor	VERB
fueconorg-1306	210	44	their	their	PRON
fueconorg-1306	210	45	implementation	implementation	NOUN
fueconorg-1306	210	46	.	.	PUNCT
fueconorg-1306	211	1	this	this	PRON
fueconorg-1306	211	2	is	be	AUX
fueconorg-1306	211	3	the	the	DET
fueconorg-1306	211	4	reason	reason	NOUN
fueconorg-1306	211	5	for	for	ADP
fueconorg-1306	211	6	the	the	DET
fueconorg-1306	211	7	lack	lack	NOUN
fueconorg-1306	211	8	of	of	ADP
fueconorg-1306	211	9	a	a	DET
fueconorg-1306	211	10	comprehensive	comprehensive	ADJ
fueconorg-1306	211	11	professional	professional	ADJ
fueconorg-1306	211	12	supervision	supervision	NOUN
fueconorg-1306	211	13	and	and	CCONJ
fueconorg-1306	211	14	control	control	NOUN
fueconorg-1306	211	15	of	of	ADP
fueconorg-1306	211	16	professional	professional	ADJ
fueconorg-1306	211	17	accountants	accountant	NOUN
fueconorg-1306	211	18	.	.	PUNCT
fueconorg-1306	212	1	moreover	moreover	ADV
fueconorg-1306	212	2	,	,	PUNCT
fueconorg-1306	212	3	the	the	DET
fueconorg-1306	212	4	lack	lack	NOUN
fueconorg-1306	212	5	of	of	ADP
fueconorg-1306	212	6	application	application	NOUN
fueconorg-1306	212	7	of	of	ADP
fueconorg-1306	212	8	software	software	NOUN
fueconorg-1306	212	9	and	and	CCONJ
fueconorg-1306	212	10	information	information	NOUN
fueconorg-1306	212	11	standards	standard	NOUN
fueconorg-1306	212	12	is	be	AUX
fueconorg-1306	212	13	evident	evident	ADJ
fueconorg-1306	212	14	which	which	PRON
fueconorg-1306	212	15	hinders	hinder	VERB
fueconorg-1306	212	16	the	the	DET
fueconorg-1306	212	17	implementation	implementation	NOUN
fueconorg-1306	212	18	of	of	ADP
fueconorg-1306	212	19	advanced	advanced	ADJ
fueconorg-1306	212	20	technological	technological	ADJ
fueconorg-1306	212	21	solutions	solution	NOUN
fueconorg-1306	212	22	.	.	PUNCT
fueconorg-1306	213	1	in	in	ADP
fueconorg-1306	213	2	a	a	DET
fueconorg-1306	213	3	sense	sense	NOUN
fueconorg-1306	213	4	,	,	PUNCT
fueconorg-1306	213	5	the	the	DET
fueconorg-1306	213	6	current	current	ADJ
fueconorg-1306	213	7	legal	legal	ADJ
fueconorg-1306	213	8	arrangements	arrangement	NOUN
fueconorg-1306	213	9	represent	represent	VERB
fueconorg-1306	213	10	a	a	DET
fueconorg-1306	213	11	step	step	NOUN
fueconorg-1306	213	12	backwards	backwards	ADV
fueconorg-1306	213	13	in	in	ADP
fueconorg-1306	213	14	terms	term	NOUN
fueconorg-1306	213	15	of	of	ADP
fueconorg-1306	213	16	standardization	standardization	NOUN
fueconorg-1306	213	17	of	of	ADP
fueconorg-1306	213	18	accounting	accounting	NOUN
fueconorg-1306	213	19	software	software	NOUN
fueconorg-1306	213	20	that	that	PRON
fueconorg-1306	213	21	are	be	AUX
fueconorg-1306	213	22	designed	design	VERB
fueconorg-1306	213	23	and	and	CCONJ
fueconorg-1306	213	24	produced	produce	VERB
fueconorg-1306	213	25	for	for	ADP
fueconorg-1306	213	26	the	the	DET
fueconorg-1306	213	27	purposes	purpose	NOUN
fueconorg-1306	213	28	of	of	ADP
fueconorg-1306	213	29	bookkeeping	bookkeeping	NOUN
fueconorg-1306	213	30	,	,	PUNCT
fueconorg-1306	213	31	compilation	compilation	NOUN
fueconorg-1306	213	32	and	and	CCONJ
fueconorg-1306	213	33	exchange	exchange	NOUN
fueconorg-1306	213	34	of	of	ADP
fueconorg-1306	213	35	financial	financial	ADJ
fueconorg-1306	213	36	statements	statement	NOUN
fueconorg-1306	213	37	.	.	PUNCT
fueconorg-1306	214	1	it	it	PRON
fueconorg-1306	214	2	has	have	AUX
fueconorg-1306	214	3	already	already	ADV
fueconorg-1306	214	4	been	be	AUX
fueconorg-1306	214	5	pointed	point	VERB
fueconorg-1306	214	6	out	out	ADP
fueconorg-1306	214	7	that	that	SCONJ
fueconorg-1306	214	8	the	the	DET
fueconorg-1306	214	9	first	first	ADJ
fueconorg-1306	214	10	yugoslav	yugoslav	PROPN
fueconorg-1306	214	11	accounting	accounting	PROPN
fueconorg-1306	214	12	standard	standard	PROPN
fueconorg-1306	214	13	dealing	deal	VERB
fueconorg-1306	214	14	with	with	ADP
fueconorg-1306	214	15	accounting	accounting	NOUN
fueconorg-1306	214	16	software	software	NOUN
fueconorg-1306	214	17	was	be	AUX
fueconorg-1306	214	18	developed	develop	VERB
fueconorg-1306	214	19	in	in	ADP
fueconorg-1306	214	20	early	early	ADJ
fueconorg-1306	214	21	1993	1993	NUM
fueconorg-1306	214	22	,	,	PUNCT
fueconorg-1306	214	23	under	under	ADP
fueconorg-1306	214	24	the	the	DET
fueconorg-1306	214	25	authority	authority	NOUN
fueconorg-1306	214	26	of	of	ADP
fueconorg-1306	214	27	article	article	NOUN
fueconorg-1306	214	28	4	4	NUM
fueconorg-1306	214	29	of	of	ADP
fueconorg-1306	214	30	the	the	DET
fueconorg-1306	214	31	law	law	NOUN
fueconorg-1306	214	32	on	on	ADP
fueconorg-1306	214	33	accounting	accounting	NOUN
fueconorg-1306	214	34	(	(	PUNCT
fueconorg-1306	214	35	official	official	ADJ
fueconorg-1306	214	36	gazette	gazette	NOUN
fueconorg-1306	214	37	,	,	PUNCT
fueconorg-1306	214	38	fry	fry	PROPN
fueconorg-1306	214	39	,	,	PUNCT
fueconorg-1306	214	40	no	no	INTJ
fueconorg-1306	214	41	.	.	NOUN
fueconorg-1306	215	1	18/93	18/93	NUM
fueconorg-1306	215	2	)	)	PUNCT
fueconorg-1306	216	1	,	,	PUNCT
fueconorg-1306	216	2	in	in	ADP
fueconorg-1306	216	3	relation	relation	NOUN
fueconorg-1306	216	4	to	to	ADP
fueconorg-1306	216	5	article	article	NOUN
fueconorg-1306	216	6	12	12	NUM
fueconorg-1306	216	7	of	of	ADP
fueconorg-1306	216	8	the	the	DET
fueconorg-1306	216	9	same	same	ADJ
fueconorg-1306	216	10	law	law	NOUN
fueconorg-1306	216	11	.	.	PUNCT
fueconorg-1306	217	1	on	on	ADP
fueconorg-1306	217	2	the	the	DET
fueconorg-1306	217	3	basis	basis	NOUN
fueconorg-1306	217	4	of	of	ADP
fueconorg-1306	217	5	this	this	DET
fueconorg-1306	217	6	law	law	NOUN
fueconorg-1306	217	7	,	,	PUNCT
fueconorg-1306	217	8	the	the	DET
fueconorg-1306	217	9	activities	activity	NOUN
fueconorg-1306	217	10	of	of	ADP
fueconorg-1306	217	11	standardization	standardization	NOUN
fueconorg-1306	217	12	of	of	ADP
fueconorg-1306	217	13	accounting	accounting	NOUN
fueconorg-1306	217	14	software	software	NOUN
fueconorg-1306	217	15	were	be	AUX
fueconorg-1306	217	16	initiated	initiate	VERB
fueconorg-1306	217	17	,	,	PUNCT
fueconorg-1306	217	18	which	which	PRON
fueconorg-1306	217	19	led	lead	VERB
fueconorg-1306	217	20	to	to	ADP
fueconorg-1306	217	21	a	a	DET
fueconorg-1306	217	22	huge	huge	ADJ
fueconorg-1306	217	23	success	success	NOUN
fueconorg-1306	217	24	in	in	ADP
fueconorg-1306	217	25	the	the	DET
fueconorg-1306	217	26	process	process	NOUN
fueconorg-1306	217	27	of	of	ADP
fueconorg-1306	217	28	design	design	NOUN
fueconorg-1306	217	29	,	,	PUNCT
fueconorg-1306	217	30	production	production	NOUN
fueconorg-1306	217	31	,	,	PUNCT
fueconorg-1306	217	32	application	application	NOUN
fueconorg-1306	217	33	and	and	CCONJ
fueconorg-1306	217	34	quality	quality	NOUN
fueconorg-1306	217	35	of	of	ADP
fueconorg-1306	217	36	accounting	accounting	NOUN
fueconorg-1306	217	37	software	software	NOUN
fueconorg-1306	217	38	for	for	ADP
fueconorg-1306	217	39	the	the	DET
fueconorg-1306	217	40	purposes	purpose	NOUN
fueconorg-1306	217	41	of	of	ADP
fueconorg-1306	217	42	accounting	accounting	NOUN
fueconorg-1306	217	43	coverage	coverage	NOUN
fueconorg-1306	217	44	of	of	ADP
fueconorg-1306	217	45	data	datum	NOUN
fueconorg-1306	217	46	of	of	ADP
fueconorg-1306	217	47	different	different	ADJ
fueconorg-1306	217	48	entities	entity	NOUN
fueconorg-1306	217	49	.	.	PUNCT
fueconorg-1306	218	1	all	all	DET
fueconorg-1306	218	2	this	this	PRON
fueconorg-1306	218	3	indicates	indicate	VERB
fueconorg-1306	218	4	that	that	SCONJ
fueconorg-1306	218	5	the	the	DET
fueconorg-1306	218	6	previous	previous	ADJ
fueconorg-1306	218	7	legal	legal	ADJ
fueconorg-1306	218	8	regulations	regulation	NOUN
fueconorg-1306	218	9	were	be	AUX
fueconorg-1306	218	10	reformist	reformist	ADJ
fueconorg-1306	218	11	regarding	regard	VERB
fueconorg-1306	218	12	these	these	DET
fueconorg-1306	218	13	issues	issue	NOUN
fueconorg-1306	218	14	,	,	PUNCT
fueconorg-1306	218	15	as	as	SCONJ
fueconorg-1306	218	16	the	the	DET
fueconorg-1306	218	17	valid	valid	ADJ
fueconorg-1306	218	18	solutions	solution	NOUN
fueconorg-1306	218	19	do	do	AUX
fueconorg-1306	218	20	not	not	PART
fueconorg-1306	218	21	recognize	recognize	VERB
fueconorg-1306	218	22	the	the	DET
fueconorg-1306	218	23	need	need	NOUN
fueconorg-1306	218	24	for	for	ADP
fueconorg-1306	218	25	standardization	standardization	NOUN
fueconorg-1306	218	26	of	of	ADP
fueconorg-1306	218	27	accounting	accounting	NOUN
fueconorg-1306	218	28	software	software	NOUN
fueconorg-1306	218	29	,	,	PUNCT
fueconorg-1306	218	30	which	which	PRON
fueconorg-1306	218	31	is	be	AUX
fueconorg-1306	218	32	important	important	ADJ
fueconorg-1306	218	33	in	in	ADP
fueconorg-1306	218	34	the	the	DET
fueconorg-1306	218	35	further	further	ADJ
fueconorg-1306	218	36	process	process	NOUN
fueconorg-1306	218	37	of	of	ADP
fueconorg-1306	218	38	standardization	standardization	NOUN
fueconorg-1306	218	39	of	of	ADP
fueconorg-1306	218	40	accounting	accounting	NOUN
fueconorg-1306	218	41	and	and	CCONJ
fueconorg-1306	218	42	information	information	NOUN
fueconorg-1306	218	43	system	system	NOUN
fueconorg-1306	218	44	and	and	CCONJ
fueconorg-1306	218	45	implementation	implementation	NOUN
fueconorg-1306	218	46	of	of	ADP
fueconorg-1306	218	47	the	the	DET
fueconorg-1306	218	48	xbrl	xbrl	PROPN
fueconorg-1306	218	49	standard	standard	PROPN
fueconorg-1306	218	50	.	.	PUNCT
fueconorg-1306	219	1	hence	hence	ADV
fueconorg-1306	219	2	,	,	PUNCT
fueconorg-1306	219	3	we	we	PRON
fueconorg-1306	219	4	believe	believe	VERB
fueconorg-1306	219	5	that	that	SCONJ
fueconorg-1306	219	6	professional	professional	ADJ
fueconorg-1306	219	7	accounting	accounting	NOUN
fueconorg-1306	219	8	organizations	organization	NOUN
fueconorg-1306	219	9	and	and	CCONJ
fueconorg-1306	219	10	regulatory	regulatory	ADJ
fueconorg-1306	219	11	bodies	body	NOUN
fueconorg-1306	219	12	must	must	AUX
fueconorg-1306	219	13	undertake	undertake	VERB
fueconorg-1306	219	14	a	a	DET
fueconorg-1306	219	15	number	number	NOUN
fueconorg-1306	219	16	of	of	ADP
fueconorg-1306	219	17	activities	activity	NOUN
fueconorg-1306	219	18	in	in	ADP
fueconorg-1306	219	19	order	order	NOUN
fueconorg-1306	219	20	to	to	PART
fueconorg-1306	219	21	determine	determine	VERB
fueconorg-1306	219	22	the	the	DET
fueconorg-1306	219	23	framework	framework	NOUN
fueconorg-1306	219	24	for	for	ADP
fueconorg-1306	219	25	electronic	electronic	ADJ
fueconorg-1306	219	26	bookkeeping	bookkeeping	NOUN
fueconorg-1306	219	27	and	and	CCONJ
fueconorg-1306	219	28	preparation	preparation	NOUN
fueconorg-1306	219	29	of	of	ADP
fueconorg-1306	219	30	financial	financial	ADJ
fueconorg-1306	219	31	statements	statement	NOUN
fueconorg-1306	219	32	,	,	PUNCT
fueconorg-1306	219	33	regardless	regardless	ADV
fueconorg-1306	219	34	of	of	ADP
fueconorg-1306	219	35	the	the	DET
fueconorg-1306	219	36	fact	fact	NOUN
fueconorg-1306	219	37	that	that	SCONJ
fueconorg-1306	219	38	the	the	DET
fueconorg-1306	219	39	law	law	NOUN
fueconorg-1306	219	40	makes	make	VERB
fueconorg-1306	219	41	no	no	DET
fueconorg-1306	219	42	reference	reference	NOUN
fueconorg-1306	219	43	to	to	ADP
fueconorg-1306	219	44	it	it	PRON
fueconorg-1306	219	45	.	.	PUNCT
fueconorg-1306	220	1	after	after	ADV
fueconorg-1306	220	2	all	all	ADV
fueconorg-1306	220	3	,	,	PUNCT
fueconorg-1306	220	4	such	such	ADJ
fueconorg-1306	220	5	solutions	solution	NOUN
fueconorg-1306	220	6	are	be	AUX
fueconorg-1306	220	7	increasingly	increasingly	ADV
fueconorg-1306	220	8	represented	represent	VERB
fueconorg-1306	220	9	in	in	ADP
fueconorg-1306	220	10	the	the	DET
fueconorg-1306	220	11	countries	country	NOUN
fueconorg-1306	220	12	with	with	ADP
fueconorg-1306	220	13	a	a	DET
fueconorg-1306	220	14	developed	develop	VERB
fueconorg-1306	220	15	information	information	NOUN
fueconorg-1306	220	16	role	role	NOUN
fueconorg-1306	220	17	of	of	ADP
fueconorg-1306	220	18	accounting	accounting	NOUN
fueconorg-1306	220	19	.	.	PUNCT
fueconorg-1306	221	1	finally	finally	ADV
fueconorg-1306	221	2	,	,	PUNCT
fueconorg-1306	221	3	it	it	PRON
fueconorg-1306	221	4	is	be	AUX
fueconorg-1306	221	5	also	also	ADV
fueconorg-1306	221	6	important	important	ADJ
fueconorg-1306	221	7	to	to	PART
fueconorg-1306	221	8	point	point	VERB
fueconorg-1306	221	9	out	out	ADP
fueconorg-1306	221	10	to	to	ADP
fueconorg-1306	221	11	the	the	DET
fueconorg-1306	221	12	necessity	necessity	NOUN
fueconorg-1306	221	13	of	of	ADP
fueconorg-1306	221	14	deregulation	deregulation	NOUN
fueconorg-1306	221	15	of	of	ADP
fueconorg-1306	221	16	legislative	legislative	ADJ
fueconorg-1306	221	17	in	in	ADP
fueconorg-1306	221	18	favor	favor	NOUN
fueconorg-1306	221	19	of	of	ADP
fueconorg-1306	221	20	professional	professional	ADJ
fueconorg-1306	221	21	regulation	regulation	NOUN
fueconorg-1306	221	22	,	,	PUNCT
fueconorg-1306	221	23	that	that	ADV
fueconorg-1306	221	24	is	is	ADV
fueconorg-1306	221	25	,	,	PUNCT
fueconorg-1306	221	26	the	the	DET
fueconorg-1306	221	27	need	need	NOUN
fueconorg-1306	221	28	to	to	PART
fueconorg-1306	221	29	assign	assign	VERB
fueconorg-1306	221	30	an	an	DET
fueconorg-1306	221	31	important	important	ADJ
fueconorg-1306	221	32	role	role	NOUN
fueconorg-1306	221	33	to	to	ADP
fueconorg-1306	221	34	professional	professional	ADJ
fueconorg-1306	221	35	regulations	regulation	NOUN
fueconorg-1306	221	36	in	in	ADP
fueconorg-1306	221	37	the	the	DET
fueconorg-1306	221	38	regulation	regulation	NOUN
fueconorg-1306	221	39	,	,	PUNCT
fueconorg-1306	221	40	which	which	PRON
fueconorg-1306	221	41	is	be	AUX
fueconorg-1306	221	42	not	not	PART
fueconorg-1306	221	43	the	the	DET
fueconorg-1306	221	44	case	case	NOUN
fueconorg-1306	221	45	in	in	ADP
fueconorg-1306	221	46	montenegro	montenegro	PROPN
fueconorg-1306	221	47	,	,	PUNCT
fueconorg-1306	221	48	at	at	ADP
fueconorg-1306	221	49	least	least	ADJ
fueconorg-1306	221	50	when	when	SCONJ
fueconorg-1306	221	51	it	it	PRON
fueconorg-1306	221	52	comes	come	VERB
fueconorg-1306	221	53	to	to	ADP
fueconorg-1306	221	54	standardization	standardization	NOUN
fueconorg-1306	221	55	of	of	ADP
fueconorg-1306	221	56	accounting	account	VERB
fueconorg-1306	221	57	information	information	NOUN
fueconorg-1306	221	58	systems	system	NOUN
fueconorg-1306	221	59	.	.	PUNCT
fueconorg-1306	222	1	only	only	ADV
fueconorg-1306	222	2	in	in	ADP
fueconorg-1306	222	3	this	this	DET
fueconorg-1306	222	4	way	way	NOUN
fueconorg-1306	222	5	the	the	DET
fueconorg-1306	222	6	legislative	legislative	ADJ
fueconorg-1306	222	7	and	and	CCONJ
fueconorg-1306	222	8	administrative	administrative	ADJ
fueconorg-1306	222	9	initiative	initiative	NOUN
fueconorg-1306	222	10	is	be	AUX
fueconorg-1306	222	11	relieved	relieve	VERB
fueconorg-1306	222	12	and	and	CCONJ
fueconorg-1306	222	13	the	the	DET
fueconorg-1306	222	14	professional	professional	ADJ
fueconorg-1306	222	15	solutions	solution	NOUN
fueconorg-1306	222	16	are	be	AUX
fueconorg-1306	222	17	enabled	enable	VERB
fueconorg-1306	222	18	,	,	PUNCT
fueconorg-1306	222	19	without	without	ADP
fueconorg-1306	222	20	the	the	DET
fueconorg-1306	222	21	influence	influence	NOUN
fueconorg-1306	222	22	of	of	ADP
fueconorg-1306	222	23	the	the	DET
fueconorg-1306	222	24	current	current	ADJ
fueconorg-1306	222	25	state	state	NOUN
fueconorg-1306	222	26	economic	economic	ADJ
fueconorg-1306	222	27	policy	policy	NOUN
fueconorg-1306	222	28	.	.	PUNCT
fueconorg-1306	223	1	in	in	ADP
fueconorg-1306	223	2	this	this	DET
fueconorg-1306	223	3	regard	regard	NOUN
fueconorg-1306	223	4	,	,	PUNCT
fueconorg-1306	223	5	one	one	NUM
fueconorg-1306	223	6	of	of	ADP
fueconorg-1306	223	7	the	the	DET
fueconorg-1306	223	8	goals	goal	NOUN
fueconorg-1306	223	9	of	of	ADP
fueconorg-1306	223	10	this	this	DET
fueconorg-1306	223	11	paper	paper	NOUN
fueconorg-1306	223	12	is	be	AUX
fueconorg-1306	223	13	focused	focus	VERB
fueconorg-1306	223	14	on	on	ADP
fueconorg-1306	223	15	the	the	DET
fueconorg-1306	223	16	direction	direction	NOUN
fueconorg-1306	223	17	of	of	ADP
fueconorg-1306	223	18	emphasizing	emphasize	VERB
fueconorg-1306	223	19	the	the	DET
fueconorg-1306	223	20	need	need	NOUN
fueconorg-1306	223	21	for	for	ADP
fueconorg-1306	223	22	a	a	DET
fueconorg-1306	223	23	clear	clear	ADJ
fueconorg-1306	223	24	commitment	commitment	NOUN
fueconorg-1306	223	25	of	of	ADP
fueconorg-1306	223	26	the	the	DET
fueconorg-1306	223	27	state	state	NOUN
fueconorg-1306	223	28	that	that	SCONJ
fueconorg-1306	223	29	our	our	PRON
fueconorg-1306	223	30	financial	financial	ADJ
fueconorg-1306	223	31	reporting	reporting	NOUN
fueconorg-1306	223	32	system	system	NOUN
fueconorg-1306	223	33	moves	move	NOUN
fueconorg-1306	223	34	towards	towards	ADP
fueconorg-1306	223	35	the	the	DET
fueconorg-1306	223	36	292	292	NUM
fueconorg-1306	223	37	v.	v.	ADP
fueconorg-1306	223	38	martić	martić	NOUN
fueconorg-1306	223	39	standardization	standardization	NOUN
fueconorg-1306	223	40	of	of	ADP
fueconorg-1306	223	41	financial	financial	ADJ
fueconorg-1306	223	42	reporting	reporting	NOUN
fueconorg-1306	223	43	in	in	ADP
fueconorg-1306	223	44	terms	term	NOUN
fueconorg-1306	223	45	of	of	ADP
fueconorg-1306	223	46	the	the	DET
fueconorg-1306	223	47	exchange	exchange	NOUN
fueconorg-1306	223	48	of	of	ADP
fueconorg-1306	223	49	business	business	NOUN
fueconorg-1306	223	50	information	information	NOUN
fueconorg-1306	223	51	,	,	PUNCT
fueconorg-1306	223	52	which	which	PRON
fueconorg-1306	223	53	would	would	AUX
fueconorg-1306	223	54	facilitate	facilitate	VERB
fueconorg-1306	223	55	and	and	CCONJ
fueconorg-1306	223	56	improve	improve	VERB
fueconorg-1306	223	57	financial	financial	ADJ
fueconorg-1306	223	58	reporting	reporting	NOUN
fueconorg-1306	223	59	and	and	CCONJ
fueconorg-1306	223	60	also	also	ADV
fueconorg-1306	223	61	make	make	VERB
fueconorg-1306	223	62	a	a	DET
fueconorg-1306	223	63	step	step	NOUN
fueconorg-1306	223	64	forward	forward	ADV
fueconorg-1306	223	65	towards	towards	ADP
fueconorg-1306	223	66	global	global	ADJ
fueconorg-1306	223	67	trends	trend	NOUN
fueconorg-1306	223	68	in	in	ADP
fueconorg-1306	223	69	the	the	DET
fueconorg-1306	223	70	accounting	accounting	NOUN
fueconorg-1306	223	71	industry	industry	NOUN
fueconorg-1306	223	72	.	.	PUNCT
fueconorg-1306	224	1	in	in	ADP
fueconorg-1306	224	2	addition	addition	NOUN
fueconorg-1306	224	3	to	to	ADP
fueconorg-1306	224	4	the	the	DET
fueconorg-1306	224	5	aforementioned	aforementione	VERB
fueconorg-1306	224	6	,	,	PUNCT
fueconorg-1306	224	7	for	for	ADP
fueconorg-1306	224	8	a	a	DET
fueconorg-1306	224	9	fuller	full	ADJ
fueconorg-1306	224	10	understanding	understanding	NOUN
fueconorg-1306	224	11	of	of	ADP
fueconorg-1306	224	12	the	the	DET
fueconorg-1306	224	13	perspective	perspective	NOUN
fueconorg-1306	224	14	of	of	ADP
fueconorg-1306	224	15	the	the	DET
fueconorg-1306	224	16	implementation	implementation	NOUN
fueconorg-1306	224	17	of	of	ADP
fueconorg-1306	224	18	xbrl	xbrl	PROPN
fueconorg-1306	224	19	in	in	ADP
fueconorg-1306	224	20	montenegro	montenegro	PROPN
fueconorg-1306	224	21	,	,	PUNCT
fueconorg-1306	224	22	it	it	PRON
fueconorg-1306	224	23	is	be	AUX
fueconorg-1306	224	24	necessary	necessary	ADJ
fueconorg-1306	224	25	to	to	PART
fueconorg-1306	224	26	focus	focus	VERB
fueconorg-1306	224	27	attention	attention	NOUN
fueconorg-1306	224	28	on	on	ADP
fueconorg-1306	224	29	a	a	DET
fueconorg-1306	224	30	few	few	ADJ
fueconorg-1306	224	31	additional	additional	ADJ
fueconorg-1306	224	32	issues	issue	NOUN
fueconorg-1306	224	33	,	,	PUNCT
fueconorg-1306	224	34	such	such	ADJ
fueconorg-1306	224	35	as	as	ADP
fueconorg-1306	224	36	:	:	PUNCT
fueconorg-1306	224	37			X
fueconorg-1306	224	38	sluggishness	sluggishness	NOUN
fueconorg-1306	224	39	of	of	ADP
fueconorg-1306	224	40	the	the	DET
fueconorg-1306	224	41	accounting	accounting	NOUN
fueconorg-1306	224	42	profession	profession	NOUN
fueconorg-1306	224	43	in	in	ADP
fueconorg-1306	224	44	terms	term	NOUN
fueconorg-1306	224	45	of	of	ADP
fueconorg-1306	224	46	accepting	accept	VERB
fueconorg-1306	224	47	positive	positive	ADJ
fueconorg-1306	224	48	innovations	innovation	NOUN
fueconorg-1306	224	49	in	in	ADP
fueconorg-1306	224	50	accounting	account	VERB
fueconorg-1306	224	51	,	,	PUNCT
fueconorg-1306	224	52	beyond	beyond	ADP
fueconorg-1306	224	53	the	the	DET
fueconorg-1306	224	54	official	official	ADJ
fueconorg-1306	224	55	"	"	PUNCT
fueconorg-1306	224	56	principal	principal	ADJ
fueconorg-1306	224	57	“	"	PUNCT
fueconorg-1306	224	58	accounting	accounting	NOUN
fueconorg-1306	224	59	;	;	PUNCT
fueconorg-1306	224	60			X
fueconorg-1306	224	61	readiness	readiness	NOUN
fueconorg-1306	224	62	of	of	ADP
fueconorg-1306	224	63	national	national	ADJ
fueconorg-1306	224	64	standard	standard	ADJ
fueconorg-1306	224	65	establishers	establisher	NOUN
fueconorg-1306	224	66	to	to	PART
fueconorg-1306	224	67	accept	accept	VERB
fueconorg-1306	224	68	the	the	DET
fueconorg-1306	224	69	need	need	NOUN
fueconorg-1306	224	70	for	for	ADP
fueconorg-1306	224	71	standardizing	standardize	VERB
fueconorg-1306	224	72	financial	financial	ADJ
fueconorg-1306	224	73	reporting	reporting	NOUN
fueconorg-1306	224	74	with	with	ADP
fueconorg-1306	224	75	respect	respect	NOUN
fueconorg-1306	224	76	to	to	ADP
fueconorg-1306	224	77	the	the	DET
fueconorg-1306	224	78	exchange	exchange	NOUN
fueconorg-1306	224	79	of	of	ADP
fueconorg-1306	224	80	information	information	NOUN
fueconorg-1306	224	81			PUNCT
fueconorg-1306	224	82	perhaps	perhaps	ADV
fueconorg-1306	224	83	the	the	DET
fueconorg-1306	224	84	issues	issue	NOUN
fueconorg-1306	224	85	of	of	ADP
fueconorg-1306	224	86	the	the	DET
fueconorg-1306	224	87	general	general	ADJ
fueconorg-1306	224	88	level	level	NOUN
fueconorg-1306	224	89	of	of	ADP
fueconorg-1306	224	90	required	required	ADJ
fueconorg-1306	224	91	specialist	specialist	NOUN
fueconorg-1306	224	92	,	,	PUNCT
fueconorg-1306	224	93	accounting	accounting	NOUN
fueconorg-1306	224	94	and	and	CCONJ
fueconorg-1306	224	95	broader	broad	ADJ
fueconorg-1306	224	96	knowledge	knowledge	NOUN
fueconorg-1306	224	97	in	in	ADP
fueconorg-1306	224	98	the	the	DET
fueconorg-1306	224	99	field	field	NOUN
fueconorg-1306	224	100	of	of	ADP
fueconorg-1306	224	101	information	information	NOUN
fueconorg-1306	224	102	technology	technology	NOUN
fueconorg-1306	224	103	,	,	PUNCT
fueconorg-1306	224	104			VERB
fueconorg-1306	224	105	undeveloped	undeveloped	ADJ
fueconorg-1306	224	106	management	management	NOUN
fueconorg-1306	224	107	in	in	ADP
fueconorg-1306	224	108	our	our	PRON
fueconorg-1306	224	109	companies	company	NOUN
fueconorg-1306	224	110	,	,	PUNCT
fueconorg-1306	224	111			VERB
fueconorg-1306	224	112	most	most	ADJ
fueconorg-1306	224	113	of	of	ADP
fueconorg-1306	224	114	the	the	DET
fueconorg-1306	224	115	companies	company	NOUN
fueconorg-1306	224	116	in	in	ADP
fueconorg-1306	224	117	montenegro	montenegro	PROPN
fueconorg-1306	224	118	are	be	AUX
fueconorg-1306	224	119	small	small	ADJ
fueconorg-1306	224	120	companies	company	NOUN
fueconorg-1306	224	121	,	,	PUNCT
fueconorg-1306	224	122	to	to	PART
fueconorg-1306	224	123	which	which	PRON
fueconorg-1306	224	124	xbrl	xbrl	NOUN
fueconorg-1306	224	125	will	will	AUX
fueconorg-1306	224	126	"	"	PUNCT
fueconorg-1306	224	127	remain	remain	VERB
fueconorg-1306	224	128	invisible	invisible	ADJ
fueconorg-1306	224	129	“	"	PUNCT
fueconorg-1306	224	130	for	for	ADP
fueconorg-1306	224	131	some	some	DET
fueconorg-1306	224	132	time	time	NOUN
fueconorg-1306	224	133	.	.	PUNCT
fueconorg-1306	225	1	however	however	ADV
fueconorg-1306	225	2	,	,	PUNCT
fueconorg-1306	225	3	we	we	PRON
fueconorg-1306	225	4	believe	believe	VERB
fueconorg-1306	225	5	that	that	SCONJ
fueconorg-1306	225	6	there	there	PRON
fueconorg-1306	225	7	is	be	VERB
fueconorg-1306	225	8	a	a	DET
fueconorg-1306	225	9	need	need	NOUN
fueconorg-1306	225	10	for	for	ADP
fueconorg-1306	225	11	the	the	DET
fueconorg-1306	225	12	implementation	implementation	NOUN
fueconorg-1306	225	13	of	of	ADP
fueconorg-1306	225	14	this	this	DET
fueconorg-1306	225	15	standard	standard	NOUN
fueconorg-1306	225	16	even	even	ADV
fueconorg-1306	225	17	in	in	ADP
fueconorg-1306	225	18	small	small	ADJ
fueconorg-1306	225	19	systems	system	NOUN
fueconorg-1306	225	20	,	,	PUNCT
fueconorg-1306	225	21	which	which	PRON
fueconorg-1306	225	22	includes	include	VERB
fueconorg-1306	225	23	adequate	adequate	ADJ
fueconorg-1306	225	24	argumentation	argumentation	NOUN
fueconorg-1306	225	25	that	that	PRON
fueconorg-1306	225	26	would	would	AUX
fueconorg-1306	225	27	result	result	VERB
fueconorg-1306	225	28	in	in	ADP
fueconorg-1306	225	29	additional	additional	ADJ
fueconorg-1306	225	30	research	research	NOUN
fueconorg-1306	225	31	in	in	ADP
fueconorg-1306	225	32	this	this	DET
fueconorg-1306	225	33	regard	regard	NOUN
fueconorg-1306	225	34	.	.	PUNCT
fueconorg-1306	226	1			PROPN
fueconorg-1306	227	1	and	and	CCONJ
fueconorg-1306	227	2	finally	finally	ADV
fueconorg-1306	227	3	,	,	PUNCT
fueconorg-1306	227	4	the	the	DET
fueconorg-1306	227	5	lack	lack	NOUN
fueconorg-1306	227	6	of	of	ADP
fueconorg-1306	227	7	awareness	awareness	NOUN
fueconorg-1306	227	8	of	of	ADP
fueconorg-1306	227	9	the	the	DET
fueconorg-1306	227	10	importance	importance	NOUN
fueconorg-1306	227	11	of	of	ADP
fueconorg-1306	227	12	xbrl	xbrl	PROPN
fueconorg-1306	227	13	.	.	PUNCT
fueconorg-1306	228	1	although	although	SCONJ
fueconorg-1306	228	2	the	the	DET
fueconorg-1306	228	3	responses	response	NOUN
fueconorg-1306	228	4	to	to	ADP
fueconorg-1306	228	5	the	the	DET
fueconorg-1306	228	6	challenges	challenge	NOUN
fueconorg-1306	228	7	focused	focus	VERB
fueconorg-1306	228	8	in	in	ADP
fueconorg-1306	228	9	such	such	DET
fueconorg-1306	228	10	a	a	DET
fueconorg-1306	228	11	way	way	NOUN
fueconorg-1306	228	12	can	can	AUX
fueconorg-1306	228	13	not	not	PART
fueconorg-1306	228	14	be	be	AUX
fueconorg-1306	228	15	easy	easy	ADJ
fueconorg-1306	228	16	,	,	PUNCT
fueconorg-1306	228	17	this	this	DET
fueconorg-1306	228	18	paper	paper	NOUN
fueconorg-1306	228	19	could	could	AUX
fueconorg-1306	228	20	serve	serve	VERB
fueconorg-1306	228	21	as	as	ADP
fueconorg-1306	228	22	a	a	DET
fueconorg-1306	228	23	reference	reference	NOUN
fueconorg-1306	228	24	document	document	NOUN
fueconorg-1306	228	25	,	,	PUNCT
fueconorg-1306	228	26	which	which	PRON
fueconorg-1306	228	27	is	be	AUX
fueconorg-1306	228	28	not	not	PART
fueconorg-1306	228	29	only	only	ADV
fueconorg-1306	228	30	intended	intend	VERB
fueconorg-1306	228	31	for	for	ADP
fueconorg-1306	228	32	professional	professional	ADJ
fueconorg-1306	228	33	creators	creator	NOUN
fueconorg-1306	228	34	of	of	ADP
fueconorg-1306	228	35	accounting	accounting	NOUN
fueconorg-1306	228	36	information	information	NOUN
fueconorg-1306	228	37	and	and	CCONJ
fueconorg-1306	228	38	regulators	regulator	NOUN
fueconorg-1306	228	39	responsible	responsible	ADJ
fueconorg-1306	228	40	for	for	ADP
fueconorg-1306	228	41	the	the	DET
fueconorg-1306	228	42	adoption	adoption	NOUN
fueconorg-1306	228	43	and	and	CCONJ
fueconorg-1306	228	44	implementation	implementation	NOUN
fueconorg-1306	228	45	of	of	ADP
fueconorg-1306	228	46	standards	standard	NOUN
fueconorg-1306	228	47	,	,	PUNCT
fueconorg-1306	228	48	but	but	CCONJ
fueconorg-1306	228	49	also	also	ADV
fueconorg-1306	228	50	for	for	ADP
fueconorg-1306	228	51	other	other	ADJ
fueconorg-1306	228	52	professional	professional	ADJ
fueconorg-1306	228	53	readers	reader	NOUN
fueconorg-1306	228	54	who	who	PRON
fueconorg-1306	228	55	are	be	AUX
fueconorg-1306	228	56	trying	try	VERB
fueconorg-1306	228	57	to	to	PART
fueconorg-1306	228	58	understand	understand	VERB
fueconorg-1306	228	59	the	the	DET
fueconorg-1306	228	60	characteristics	characteristic	NOUN
fueconorg-1306	228	61	of	of	ADP
fueconorg-1306	228	62	this	this	DET
fueconorg-1306	228	63	global	global	ADJ
fueconorg-1306	228	64	standard	standard	NOUN
fueconorg-1306	228	65	that	that	PRON
fueconorg-1306	228	66	has	have	AUX
fueconorg-1306	228	67	completely	completely	ADV
fueconorg-1306	228	68	redefined	redefine	VERB
fueconorg-1306	228	69	the	the	DET
fueconorg-1306	228	70	accounting	accounting	NOUN
fueconorg-1306	228	71	profession	profession	NOUN
fueconorg-1306	228	72	.	.	PUNCT
fueconorg-1306	229	1	conclusion	conclusion	NOUN
fueconorg-1306	229	2	the	the	DET
fueconorg-1306	229	3	considerations	consideration	NOUN
fueconorg-1306	229	4	made	make	VERB
fueconorg-1306	229	5	about	about	ADP
fueconorg-1306	229	6	the	the	DET
fueconorg-1306	229	7	possibility	possibility	NOUN
fueconorg-1306	229	8	of	of	ADP
fueconorg-1306	229	9	implementation	implementation	NOUN
fueconorg-1306	229	10	of	of	ADP
fueconorg-1306	229	11	the	the	DET
fueconorg-1306	229	12	xbrl	xbrl	PROPN
fueconorg-1306	229	13	standard	standard	PROPN
fueconorg-1306	229	14	,	,	PUNCT
fueconorg-1306	229	15	aimed	aim	VERB
fueconorg-1306	229	16	at	at	ADP
fueconorg-1306	229	17	improving	improve	VERB
fueconorg-1306	229	18	the	the	DET
fueconorg-1306	229	19	quality	quality	NOUN
fueconorg-1306	229	20	of	of	ADP
fueconorg-1306	229	21	financial	financial	ADJ
fueconorg-1306	229	22	reporting	reporting	NOUN
fueconorg-1306	229	23	,	,	PUNCT
fueconorg-1306	229	24	leave	leave	VERB
fueconorg-1306	229	25	a	a	DET
fueconorg-1306	229	26	possibility	possibility	NOUN
fueconorg-1306	229	27	to	to	PART
fueconorg-1306	229	28	draw	draw	VERB
fueconorg-1306	229	29	the	the	DET
fueconorg-1306	229	30	following	following	ADJ
fueconorg-1306	229	31	conclusions	conclusion	NOUN
fueconorg-1306	229	32	:	:	PUNCT
fueconorg-1306	229	33	1	1	X
fueconorg-1306	229	34	.	.	X
fueconorg-1306	229	35	development	development	NOUN
fueconorg-1306	229	36	of	of	ADP
fueconorg-1306	229	37	communication	communication	NOUN
fueconorg-1306	229	38	and	and	CCONJ
fueconorg-1306	229	39	information	information	NOUN
fueconorg-1306	229	40	technologies	technology	NOUN
fueconorg-1306	229	41	has	have	AUX
fueconorg-1306	229	42	enabled	enable	VERB
fueconorg-1306	229	43	the	the	DET
fueconorg-1306	229	44	relocation	relocation	NOUN
fueconorg-1306	229	45	of	of	ADP
fueconorg-1306	229	46	financial	financial	ADJ
fueconorg-1306	229	47	reporting	reporting	NOUN
fueconorg-1306	229	48	onto	onto	ADP
fueconorg-1306	229	49	the	the	DET
fueconorg-1306	229	50	internet	internet	NOUN
fueconorg-1306	229	51	.	.	PUNCT
fueconorg-1306	230	1	as	as	ADP
fueconorg-1306	230	2	a	a	DET
fueconorg-1306	230	3	result	result	NOUN
fueconorg-1306	230	4	,	,	PUNCT
fueconorg-1306	230	5	today	today	NOUN
fueconorg-1306	230	6	business	business	NOUN
fueconorg-1306	230	7	information	information	NOUN
fueconorg-1306	230	8	is	be	AUX
fueconorg-1306	230	9	available	available	ADJ
fueconorg-1306	230	10	to	to	ADP
fueconorg-1306	230	11	everyone	everyone	PRON
fueconorg-1306	230	12	,	,	PUNCT
fueconorg-1306	230	13	in	in	ADP
fueconorg-1306	230	14	any	any	DET
fueconorg-1306	230	15	place	place	NOUN
fueconorg-1306	230	16	and	and	CCONJ
fueconorg-1306	230	17	at	at	ADP
fueconorg-1306	230	18	any	any	DET
fueconorg-1306	230	19	time	time	NOUN
fueconorg-1306	230	20	.	.	PUNCT
fueconorg-1306	231	1	for	for	ADP
fueconorg-1306	231	2	this	this	DET
fueconorg-1306	231	3	purpose	purpose	NOUN
fueconorg-1306	231	4	the	the	DET
fueconorg-1306	231	5	international	international	ADJ
fueconorg-1306	231	6	standard	standard	NOUN
fueconorg-1306	231	7	for	for	ADP
fueconorg-1306	231	8	the	the	DET
fueconorg-1306	231	9	exchange	exchange	NOUN
fueconorg-1306	231	10	of	of	ADP
fueconorg-1306	231	11	business	business	NOUN
fueconorg-1306	231	12	information	information	NOUN
fueconorg-1306	231	13	xbrl	xbrl	PROPN
fueconorg-1306	231	14	is	be	AUX
fueconorg-1306	231	15	predominantly	predominantly	ADV
fueconorg-1306	231	16	used	use	VERB
fueconorg-1306	231	17	today	today	NOUN
fueconorg-1306	231	18	.	.	PUNCT
fueconorg-1306	232	1	this	this	DET
fueconorg-1306	232	2	paper	paper	NOUN
fueconorg-1306	232	3	clearly	clearly	ADV
fueconorg-1306	232	4	indicates	indicate	VERB
fueconorg-1306	232	5	the	the	DET
fueconorg-1306	232	6	advantages	advantage	NOUN
fueconorg-1306	232	7	brought	bring	VERB
fueconorg-1306	232	8	by	by	ADP
fueconorg-1306	232	9	the	the	DET
fueconorg-1306	232	10	application	application	NOUN
fueconorg-1306	232	11	of	of	ADP
fueconorg-1306	232	12	this	this	DET
fueconorg-1306	232	13	standard	standard	NOUN
fueconorg-1306	232	14	to	to	ADP
fueconorg-1306	232	15	all	all	DET
fueconorg-1306	232	16	participants	participant	NOUN
fueconorg-1306	232	17	in	in	ADP
fueconorg-1306	232	18	the	the	DET
fueconorg-1306	232	19	chain	chain	NOUN
fueconorg-1306	232	20	of	of	ADP
fueconorg-1306	232	21	financial	financial	ADJ
fueconorg-1306	232	22	reporting	reporting	NOUN
fueconorg-1306	232	23	.	.	PUNCT
fueconorg-1306	233	1	2	2	X
fueconorg-1306	233	2	.	.	X
fueconorg-1306	233	3	the	the	DET
fueconorg-1306	233	4	introduction	introduction	NOUN
fueconorg-1306	233	5	of	of	ADP
fueconorg-1306	233	6	xbrl	xbrl	PROPN
fueconorg-1306	233	7	as	as	ADP
fueconorg-1306	233	8	a	a	DET
fueconorg-1306	233	9	future	future	ADJ
fueconorg-1306	233	10	standard	standard	NOUN
fueconorg-1306	233	11	of	of	ADP
fueconorg-1306	233	12	the	the	DET
fueconorg-1306	233	13	exchange	exchange	NOUN
fueconorg-1306	233	14	of	of	ADP
fueconorg-1306	233	15	business	business	NOUN
fueconorg-1306	233	16	information	information	NOUN
fueconorg-1306	233	17	in	in	ADP
fueconorg-1306	233	18	montenegro	montenegro	PROPN
fueconorg-1306	233	19	would	would	AUX
fueconorg-1306	233	20	result	result	VERB
fueconorg-1306	233	21	in	in	ADP
fueconorg-1306	233	22	a	a	DET
fueconorg-1306	233	23	number	number	NOUN
fueconorg-1306	233	24	of	of	ADP
fueconorg-1306	233	25	business	business	NOUN
fueconorg-1306	233	26	and	and	CCONJ
fueconorg-1306	233	27	social	social	ADJ
fueconorg-1306	233	28	benefits	benefit	NOUN
fueconorg-1306	233	29	,	,	PUNCT
fueconorg-1306	233	30	which	which	PRON
fueconorg-1306	233	31	have	have	AUX
fueconorg-1306	233	32	already	already	ADV
fueconorg-1306	233	33	been	be	AUX
fueconorg-1306	233	34	discussed	discuss	VERB
fueconorg-1306	233	35	.	.	PUNCT
fueconorg-1306	234	1	moreover	moreover	ADV
fueconorg-1306	234	2	,	,	PUNCT
fueconorg-1306	234	3	the	the	DET
fueconorg-1306	234	4	implementation	implementation	NOUN
fueconorg-1306	234	5	of	of	ADP
fueconorg-1306	234	6	the	the	DET
fueconorg-1306	234	7	xbrl	xbrl	PROPN
fueconorg-1306	234	8	standard	standard	PROPN
fueconorg-1306	234	9	at	at	ADP
fueconorg-1306	234	10	the	the	DET
fueconorg-1306	234	11	level	level	NOUN
fueconorg-1306	234	12	of	of	ADP
fueconorg-1306	234	13	state	state	NOUN
fueconorg-1306	234	14	administration	administration	NOUN
fueconorg-1306	234	15	,	,	PUNCT
fueconorg-1306	234	16	modeled	model	VERB
fueconorg-1306	234	17	on	on	ADP
fueconorg-1306	234	18	the	the	DET
fueconorg-1306	234	19	sbr	sbr	PROPN
fueconorg-1306	234	20	project	project	NOUN
fueconorg-1306	234	21	,	,	PUNCT
fueconorg-1306	234	22	would	would	AUX
fueconorg-1306	234	23	provide	provide	VERB
fueconorg-1306	234	24	a	a	DET
fueconorg-1306	234	25	more	more	ADV
fueconorg-1306	234	26	efficient	efficient	ADJ
fueconorg-1306	234	27	exchange	exchange	NOUN
fueconorg-1306	234	28	of	of	ADP
fueconorg-1306	234	29	business	business	NOUN
fueconorg-1306	234	30	information	information	NOUN
fueconorg-1306	234	31	and	and	CCONJ
fueconorg-1306	234	32	statements	statement	NOUN
fueconorg-1306	234	33	,	,	PUNCT
fueconorg-1306	234	34	and	and	CCONJ
fueconorg-1306	234	35	would	would	AUX
fueconorg-1306	234	36	significantly	significantly	ADV
fueconorg-1306	234	37	prevent	prevent	VERB
fueconorg-1306	234	38	"	"	PUNCT
fueconorg-1306	234	39	locking	locking	NOUN
fueconorg-1306	234	40	"	"	PUNCT
fueconorg-1306	234	41	and	and	CCONJ
fueconorg-1306	234	42	dependence	dependence	NOUN
fueconorg-1306	234	43	of	of	ADP
fueconorg-1306	234	44	the	the	DET
fueconorg-1306	234	45	state	state	NOUN
fueconorg-1306	234	46	administration	administration	NOUN
fueconorg-1306	234	47	bodies	body	NOUN
fueconorg-1306	234	48	(	(	PUNCT
fueconorg-1306	234	49	and	and	CCONJ
fueconorg-1306	234	50	other	other	ADJ
fueconorg-1306	234	51	users	user	NOUN
fueconorg-1306	234	52	)	)	PUNCT
fueconorg-1306	234	53	on	on	ADP
fueconorg-1306	234	54	a	a	DET
fueconorg-1306	234	55	single	single	ADJ
fueconorg-1306	234	56	product	product	NOUN
fueconorg-1306	234	57	or	or	CCONJ
fueconorg-1306	234	58	software	software	NOUN
fueconorg-1306	234	59	manufacturer	manufacturer	NOUN
fueconorg-1306	234	60	.	.	PUNCT
fueconorg-1306	235	1	however	however	ADV
fueconorg-1306	235	2	,	,	PUNCT
fueconorg-1306	235	3	when	when	SCONJ
fueconorg-1306	235	4	designing	design	VERB
fueconorg-1306	235	5	the	the	DET
fueconorg-1306	235	6	research	research	NOUN
fueconorg-1306	235	7	study	study	NOUN
fueconorg-1306	235	8	,	,	PUNCT
fueconorg-1306	235	9	we	we	PRON
fueconorg-1306	235	10	encountered	encounter	VERB
fueconorg-1306	235	11	various	various	ADJ
fueconorg-1306	235	12	challenges	challenge	NOUN
fueconorg-1306	235	13	given	give	VERB
fueconorg-1306	235	14	that	that	SCONJ
fueconorg-1306	235	15	xbrl	xbrl	PROPN
fueconorg-1306	235	16	has	have	AUX
fueconorg-1306	235	17	not	not	PART
fueconorg-1306	235	18	been	be	AUX
fueconorg-1306	235	19	implemented	implement	VERB
fueconorg-1306	235	20	in	in	ADP
fueconorg-1306	235	21	montenegro	montenegro	PROPN
fueconorg-1306	235	22	so	so	ADV
fueconorg-1306	235	23	far	far	ADV
fueconorg-1306	235	24	.	.	PUNCT
fueconorg-1306	236	1	in	in	ADP
fueconorg-1306	236	2	this	this	DET
fueconorg-1306	236	3	regard	regard	NOUN
fueconorg-1306	236	4	,	,	PUNCT
fueconorg-1306	236	5	we	we	PRON
fueconorg-1306	236	6	have	have	AUX
fueconorg-1306	236	7	looked	look	VERB
fueconorg-1306	236	8	at	at	ADP
fueconorg-1306	236	9	some	some	PRON
fueconorg-1306	236	10	of	of	ADP
fueconorg-1306	236	11	the	the	DET
fueconorg-1306	236	12	most	most	ADV
fueconorg-1306	236	13	important	important	ADJ
fueconorg-1306	236	14	implementations	implementation	NOUN
fueconorg-1306	236	15	of	of	ADP
fueconorg-1306	236	16	xbrl	xbrl	PROPN
fueconorg-1306	236	17	globally	globally	ADV
fueconorg-1306	236	18	,	,	PUNCT
fueconorg-1306	236	19	and	and	CCONJ
fueconorg-1306	236	20	clearly	clearly	ADV
fueconorg-1306	236	21	pointed	point	VERB
fueconorg-1306	236	22	to	to	PART
fueconorg-1306	236	23	doubtless	doubtless	VERB
fueconorg-1306	236	24	benefits	benefit	NOUN
fueconorg-1306	236	25	brought	bring	VERB
fueconorg-1306	236	26	by	by	ADP
fueconorg-1306	236	27	the	the	DET
fueconorg-1306	236	28	application	application	NOUN
fueconorg-1306	236	29	of	of	ADP
fueconorg-1306	236	30	this	this	DET
fueconorg-1306	236	31	application	application	NOUN
fueconorg-1306	236	32	of	of	ADP
fueconorg-1306	236	33	xbrl	xbrl	PROPN
fueconorg-1306	236	34	-	-	PUNCT
fueconorg-1306	236	35	a	a	NOUN
fueconorg-1306	236	36	in	in	ADP
fueconorg-1306	236	37	the	the	DET
fueconorg-1306	236	38	function	function	NOUN
fueconorg-1306	236	39	of	of	ADP
fueconorg-1306	236	40	improvement	improvement	NOUN
fueconorg-1306	236	41	of	of	ADP
fueconorg-1306	236	42	quality	quality	NOUN
fueconorg-1306	236	43	of	of	ADP
fueconorg-1306	236	44	financial	financial	ADJ
fueconorg-1306	236	45	reporting	reporting	NOUN
fueconorg-1306	236	46	in	in	ADP
fueconorg-1306	236	47	montenegro	montenegro	PROPN
fueconorg-1306	236	48	293	293	NUM
fueconorg-1306	236	49	standard	standard	NOUN
fueconorg-1306	236	50	.	.	PUNCT
fueconorg-1306	237	1	by	by	ADP
fueconorg-1306	237	2	generalizing	generalize	VERB
fueconorg-1306	237	3	the	the	DET
fueconorg-1306	237	4	data	datum	NOUN
fueconorg-1306	237	5	obtained	obtain	VERB
fueconorg-1306	237	6	by	by	ADP
fueconorg-1306	237	7	the	the	DET
fueconorg-1306	237	8	historical	historical	ADJ
fueconorg-1306	237	9	comparative	comparative	ADJ
fueconorg-1306	237	10	method	method	NOUN
fueconorg-1306	237	11	,	,	PUNCT
fueconorg-1306	237	12	we	we	PRON
fueconorg-1306	237	13	pointed	point	VERB
fueconorg-1306	237	14	out	out	ADP
fueconorg-1306	237	15	the	the	DET
fueconorg-1306	237	16	basic	basic	ADJ
fueconorg-1306	237	17	trends	trend	NOUN
fueconorg-1306	237	18	in	in	ADP
fueconorg-1306	237	19	the	the	DET
fueconorg-1306	237	20	development	development	NOUN
fueconorg-1306	237	21	and	and	CCONJ
fueconorg-1306	237	22	implementation	implementation	NOUN
fueconorg-1306	237	23	of	of	ADP
fueconorg-1306	237	24	xbrl	xbrl	PROPN
fueconorg-1306	237	25	.	.	PUNCT
fueconorg-1306	238	1	3	3	X
fueconorg-1306	238	2	.	.	X
fueconorg-1306	239	1	the	the	DET
fueconorg-1306	239	2	conducted	conduct	VERB
fueconorg-1306	239	3	analysis	analysis	NOUN
fueconorg-1306	239	4	of	of	ADP
fueconorg-1306	239	5	the	the	DET
fueconorg-1306	239	6	institutional	institutional	ADJ
fueconorg-1306	239	7	and	and	CCONJ
fueconorg-1306	239	8	regulatory	regulatory	ADJ
fueconorg-1306	239	9	framework	framework	NOUN
fueconorg-1306	239	10	has	have	AUX
fueconorg-1306	239	11	shown	show	VERB
fueconorg-1306	239	12	that	that	SCONJ
fueconorg-1306	239	13	the	the	DET
fueconorg-1306	239	14	quality	quality	NOUN
fueconorg-1306	239	15	and	and	CCONJ
fueconorg-1306	239	16	availability	availability	NOUN
fueconorg-1306	239	17	of	of	ADP
fueconorg-1306	239	18	data	datum	NOUN
fueconorg-1306	239	19	are	be	AUX
fueconorg-1306	239	20	below	below	ADP
fueconorg-1306	239	21	the	the	DET
fueconorg-1306	239	22	level	level	NOUN
fueconorg-1306	239	23	of	of	ADP
fueconorg-1306	239	24	developed	develop	VERB
fueconorg-1306	239	25	financial	financial	ADJ
fueconorg-1306	239	26	systems	system	NOUN
fueconorg-1306	239	27	.	.	PUNCT
fueconorg-1306	240	1	our	our	PRON
fueconorg-1306	240	2	current	current	ADJ
fueconorg-1306	240	3	legal	legal	ADJ
fueconorg-1306	240	4	provisions	provision	NOUN
fueconorg-1306	240	5	do	do	AUX
fueconorg-1306	240	6	not	not	PART
fueconorg-1306	240	7	provide	provide	VERB
fueconorg-1306	240	8	for	for	ADP
fueconorg-1306	240	9	the	the	DET
fueconorg-1306	240	10	need	need	NOUN
fueconorg-1306	240	11	for	for	ADP
fueconorg-1306	240	12	standardization	standardization	NOUN
fueconorg-1306	240	13	of	of	ADP
fueconorg-1306	240	14	accounting	accounting	NOUN
fueconorg-1306	240	15	software	software	NOUN
fueconorg-1306	240	16	that	that	PRON
fueconorg-1306	240	17	are	be	AUX
fueconorg-1306	240	18	designed	design	VERB
fueconorg-1306	240	19	and	and	CCONJ
fueconorg-1306	240	20	produced	produce	VERB
fueconorg-1306	240	21	for	for	ADP
fueconorg-1306	240	22	bookkeeping	bookkeeping	NOUN
fueconorg-1306	240	23	,	,	PUNCT
fueconorg-1306	240	24	preparation	preparation	NOUN
fueconorg-1306	240	25	and	and	CCONJ
fueconorg-1306	240	26	exchange	exchange	NOUN
fueconorg-1306	240	27	of	of	ADP
fueconorg-1306	240	28	financial	financial	ADJ
fueconorg-1306	240	29	statements	statement	NOUN
fueconorg-1306	240	30	.	.	PUNCT
fueconorg-1306	241	1	moreover	moreover	ADV
fueconorg-1306	241	2	,	,	PUNCT
fueconorg-1306	241	3	as	as	SCONJ
fueconorg-1306	241	4	regards	regard	VERB
fueconorg-1306	241	5	the	the	DET
fueconorg-1306	241	6	national	national	ADJ
fueconorg-1306	241	7	level	level	NOUN
fueconorg-1306	241	8	,	,	PUNCT
fueconorg-1306	241	9	it	it	PRON
fueconorg-1306	241	10	seems	seem	VERB
fueconorg-1306	241	11	that	that	SCONJ
fueconorg-1306	241	12	one	one	NUM
fueconorg-1306	241	13	of	of	ADP
fueconorg-1306	241	14	the	the	DET
fueconorg-1306	241	15	main	main	ADJ
fueconorg-1306	241	16	challenges	challenge	NOUN
fueconorg-1306	241	17	is	be	AUX
fueconorg-1306	241	18	the	the	DET
fueconorg-1306	241	19	existence	existence	NOUN
fueconorg-1306	241	20	of	of	ADP
fueconorg-1306	241	21	more	more	ADJ
fueconorg-1306	241	22	regulators	regulator	NOUN
fueconorg-1306	241	23	with	with	ADP
fueconorg-1306	241	24	different	different	ADJ
fueconorg-1306	241	25	levels	level	NOUN
fueconorg-1306	241	26	of	of	ADP
fueconorg-1306	241	27	development	development	NOUN
fueconorg-1306	241	28	and	and	CCONJ
fueconorg-1306	241	29	different	different	ADJ
fueconorg-1306	241	30	standards	standard	NOUN
fueconorg-1306	241	31	regarding	regard	VERB
fueconorg-1306	241	32	the	the	DET
fueconorg-1306	241	33	submission	submission	NOUN
fueconorg-1306	241	34	of	of	ADP
fueconorg-1306	241	35	financial	financial	ADJ
fueconorg-1306	241	36	statements	statement	NOUN
fueconorg-1306	241	37	.	.	PUNCT
fueconorg-1306	242	1	in	in	ADP
fueconorg-1306	242	2	addition	addition	NOUN
fueconorg-1306	242	3	,	,	PUNCT
fueconorg-1306	242	4	our	our	PRON
fueconorg-1306	242	5	theoretical	theoretical	ADJ
fueconorg-1306	242	6	and	and	CCONJ
fueconorg-1306	242	7	technical	technical	ADJ
fueconorg-1306	242	8	literature	literature	NOUN
fueconorg-1306	242	9	in	in	ADP
fueconorg-1306	242	10	the	the	DET
fueconorg-1306	242	11	field	field	NOUN
fueconorg-1306	242	12	of	of	ADP
fueconorg-1306	242	13	accounting	accounting	NOUN
fueconorg-1306	242	14	information	information	NOUN
fueconorg-1306	242	15	system	system	NOUN
fueconorg-1306	242	16	was	be	AUX
fueconorg-1306	242	17	not	not	PART
fueconorg-1306	242	18	preoccupied	preoccupy	VERB
fueconorg-1306	242	19	with	with	ADP
fueconorg-1306	242	20	the	the	DET
fueconorg-1306	242	21	issues	issue	NOUN
fueconorg-1306	242	22	of	of	ADP
fueconorg-1306	242	23	modern	modern	ADJ
fueconorg-1306	242	24	accounting	accounting	NOUN
fueconorg-1306	242	25	information	information	NOUN
fueconorg-1306	242	26	systems	system	NOUN
fueconorg-1306	242	27	.	.	PUNCT
fueconorg-1306	243	1	however	however	ADV
fueconorg-1306	243	2	,	,	PUNCT
fueconorg-1306	243	3	as	as	SCONJ
fueconorg-1306	243	4	the	the	DET
fueconorg-1306	243	5	implementation	implementation	NOUN
fueconorg-1306	243	6	of	of	ADP
fueconorg-1306	243	7	xbrl	xbrl	PROPN
fueconorg-1306	243	8	becomes	become	VERB
fueconorg-1306	243	9	an	an	DET
fueconorg-1306	243	10	unavoidable	unavoidable	ADJ
fueconorg-1306	243	11	option	option	NOUN
fueconorg-1306	243	12	,	,	PUNCT
fueconorg-1306	243	13	it	it	PRON
fueconorg-1306	243	14	is	be	AUX
fueconorg-1306	243	15	necessary	necessary	ADJ
fueconorg-1306	243	16	to	to	PART
fueconorg-1306	243	17	identify	identify	VERB
fueconorg-1306	243	18	the	the	DET
fueconorg-1306	243	19	critical	critical	ADJ
fueconorg-1306	243	20	factors	factor	NOUN
fueconorg-1306	243	21	resources	resource	NOUN
fueconorg-1306	243	22	at	at	ADP
fueconorg-1306	243	23	the	the	DET
fueconorg-1306	243	24	national	national	ADJ
fueconorg-1306	243	25	level	level	NOUN
fueconorg-1306	243	26	that	that	PRON
fueconorg-1306	243	27	are	be	AUX
fueconorg-1306	243	28	available	available	ADJ
fueconorg-1306	243	29	and	and	CCONJ
fueconorg-1306	243	30	which	which	PRON
fueconorg-1306	243	31	may	may	AUX
fueconorg-1306	243	32	represent	represent	VERB
fueconorg-1306	243	33	a	a	DET
fueconorg-1306	243	34	starting	starting	NOUN
fueconorg-1306	243	35	point	point	NOUN
fueconorg-1306	243	36	for	for	ADP
fueconorg-1306	243	37	the	the	DET
fueconorg-1306	243	38	introduction	introduction	NOUN
fueconorg-1306	243	39	of	of	ADP
fueconorg-1306	243	40	the	the	DET
fueconorg-1306	243	41	xbrl	xbrl	PROPN
fueconorg-1306	243	42	standard	standard	PROPN
fueconorg-1306	243	43	.	.	PUNCT
fueconorg-1306	244	1	the	the	DET
fueconorg-1306	244	2	changes	change	NOUN
fueconorg-1306	244	3	in	in	ADP
fueconorg-1306	244	4	the	the	DET
fueconorg-1306	244	5	philosophy	philosophy	NOUN
fueconorg-1306	244	6	of	of	ADP
fueconorg-1306	244	7	management	management	NOUN
fueconorg-1306	244	8	and	and	CCONJ
fueconorg-1306	244	9	accountants	accountant	NOUN
fueconorg-1306	244	10	are	be	AUX
fueconorg-1306	244	11	necessary	necessary	ADJ
fueconorg-1306	244	12	,	,	PUNCT
fueconorg-1306	244	13	as	as	ADV
fueconorg-1306	244	14	well	well	ADV
fueconorg-1306	244	15	as	as	ADP
fueconorg-1306	244	16	new	new	ADJ
fueconorg-1306	244	17	knowledge	knowledge	NOUN
fueconorg-1306	244	18	and	and	CCONJ
fueconorg-1306	244	19	skills	skill	NOUN
fueconorg-1306	244	20	.	.	PUNCT
fueconorg-1306	245	1	this	this	PRON
fueconorg-1306	245	2	is	be	AUX
fueconorg-1306	245	3	especially	especially	ADV
fueconorg-1306	245	4	so	so	ADV
fueconorg-1306	245	5	considering	consider	VERB
fueconorg-1306	245	6	that	that	SCONJ
fueconorg-1306	245	7	we	we	PRON
fueconorg-1306	245	8	have	have	AUX
fueconorg-1306	245	9	indicated	indicate	VERB
fueconorg-1306	245	10	that	that	SCONJ
fueconorg-1306	245	11	the	the	DET
fueconorg-1306	245	12	application	application	NOUN
fueconorg-1306	245	13	of	of	ADP
fueconorg-1306	245	14	the	the	DET
fueconorg-1306	245	15	latest	late	ADJ
fueconorg-1306	245	16	accounting	accounting	NOUN
fueconorg-1306	245	17	it	it	PRON
fueconorg-1306	245	18	developments	development	VERB
fueconorg-1306	245	19	necessitate	necessitate	ADJ
fueconorg-1306	245	20	developed	develop	VERB
fueconorg-1306	245	21	institutional	institutional	ADJ
fueconorg-1306	245	22	and	and	CCONJ
fueconorg-1306	245	23	human	human	ADJ
fueconorg-1306	245	24	resources	resource	NOUN
fueconorg-1306	245	25	capacity	capacity	NOUN
fueconorg-1306	245	26	,	,	PUNCT
fueconorg-1306	245	27	and	and	CCONJ
fueconorg-1306	245	28	adequate	adequate	ADJ
fueconorg-1306	245	29	preparation	preparation	NOUN
fueconorg-1306	245	30	of	of	ADP
fueconorg-1306	245	31	accounting	accounting	NOUN
fueconorg-1306	245	32	and	and	CCONJ
fueconorg-1306	245	33	governance	governance	NOUN
fueconorg-1306	245	34	structures	structure	NOUN
fueconorg-1306	245	35	.	.	PUNCT
fueconorg-1306	246	1	4	4	X
fueconorg-1306	246	2	.	.	X
fueconorg-1306	246	3	recognizing	recognize	VERB
fueconorg-1306	246	4	the	the	DET
fueconorg-1306	246	5	mentioned	mention	VERB
fueconorg-1306	246	6	limitations	limitation	NOUN
fueconorg-1306	246	7	,	,	PUNCT
fueconorg-1306	246	8	we	we	PRON
fueconorg-1306	246	9	believe	believe	VERB
fueconorg-1306	246	10	that	that	SCONJ
fueconorg-1306	246	11	xbrl	xbrl	PROPN
fueconorg-1306	246	12	can	can	AUX
fueconorg-1306	246	13	be	be	AUX
fueconorg-1306	246	14	successfully	successfully	ADV
fueconorg-1306	246	15	implemented	implement	VERB
fueconorg-1306	246	16	in	in	ADP
fueconorg-1306	246	17	montenegro	montenegro	PROPN
fueconorg-1306	246	18	.	.	PUNCT
fueconorg-1306	247	1	to	to	PART
fueconorg-1306	247	2	support	support	VERB
fueconorg-1306	247	3	this	this	DET
fueconorg-1306	247	4	statement	statement	NOUN
fueconorg-1306	247	5	,	,	PUNCT
fueconorg-1306	247	6	we	we	PRON
fueconorg-1306	247	7	pointed	point	VERB
fueconorg-1306	247	8	out	out	ADP
fueconorg-1306	247	9	to	to	ADP
fueconorg-1306	247	10	numerous	numerous	ADJ
fueconorg-1306	247	11	assumptions	assumption	NOUN
fueconorg-1306	247	12	,	,	PUNCT
fueconorg-1306	247	13	including	include	VERB
fueconorg-1306	247	14	:	:	PUNCT
fueconorg-1306	247	15	the	the	DET
fueconorg-1306	247	16	consolidation	consolidation	NOUN
fueconorg-1306	247	17	of	of	ADP
fueconorg-1306	247	18	the	the	DET
fueconorg-1306	247	19	financial	financial	ADJ
fueconorg-1306	247	20	sector	sector	NOUN
fueconorg-1306	247	21	(	(	PUNCT
fueconorg-1306	247	22	particularly	particularly	ADV
fueconorg-1306	247	23	banking	banking	NOUN
fueconorg-1306	247	24	)	)	PUNCT
fueconorg-1306	247	25	,	,	PUNCT
fueconorg-1306	247	26	establishment	establishment	NOUN
fueconorg-1306	247	27	of	of	ADP
fueconorg-1306	247	28	macroeconomic	macroeconomic	ADJ
fueconorg-1306	247	29	stability	stability	NOUN
fueconorg-1306	247	30	,	,	PUNCT
fueconorg-1306	247	31	computerization	computerization	NOUN
fueconorg-1306	247	32	,	,	PUNCT
fueconorg-1306	247	33	and	and	CCONJ
fueconorg-1306	247	34	so	so	ADV
fueconorg-1306	247	35	on	on	ADV
fueconorg-1306	247	36	.	.	PUNCT
fueconorg-1306	248	1	in	in	ADP
fueconorg-1306	248	2	the	the	DET
fueconorg-1306	248	3	last	last	ADJ
fueconorg-1306	248	4	few	few	ADJ
fueconorg-1306	248	5	years	year	NOUN
fueconorg-1306	248	6	much	much	ADJ
fueconorg-1306	248	7	has	have	AUX
fueconorg-1306	248	8	been	be	AUX
fueconorg-1306	248	9	done	do	VERB
fueconorg-1306	248	10	in	in	ADP
fueconorg-1306	248	11	the	the	DET
fueconorg-1306	248	12	field	field	NOUN
fueconorg-1306	248	13	of	of	ADP
fueconorg-1306	248	14	computerization	computerization	NOUN
fueconorg-1306	248	15	and	and	CCONJ
fueconorg-1306	248	16	directing	direct	VERB
fueconorg-1306	248	17	the	the	DET
fueconorg-1306	248	18	state	state	NOUN
fueconorg-1306	248	19	administration	administration	NOUN
fueconorg-1306	248	20	towards	towards	ADP
fueconorg-1306	248	21	e	e	NOUN
fueconorg-1306	248	22	-	-	NOUN
fueconorg-1306	248	23	business	business	NOUN
fueconorg-1306	248	24	and	and	CCONJ
fueconorg-1306	248	25	web	web	NOUN
fueconorg-1306	248	26	services	service	NOUN
fueconorg-1306	248	27	.	.	PUNCT
fueconorg-1306	249	1	in	in	ADP
fueconorg-1306	249	2	this	this	DET
fueconorg-1306	249	3	sense	sense	NOUN
fueconorg-1306	249	4	,	,	PUNCT
fueconorg-1306	249	5	as	as	SCONJ
fueconorg-1306	249	6	regards	regard	VERB
fueconorg-1306	249	7	the	the	DET
fueconorg-1306	249	8	micro	micro	ADJ
fueconorg-1306	249	9	level	level	NOUN
fueconorg-1306	249	10	,	,	PUNCT
fueconorg-1306	249	11	a	a	DET
fueconorg-1306	249	12	large	large	ADJ
fueconorg-1306	249	13	number	number	NOUN
fueconorg-1306	249	14	of	of	ADP
fueconorg-1306	249	15	business	business	NOUN
fueconorg-1306	249	16	organizations	organization	NOUN
fueconorg-1306	249	17	today	today	NOUN
fueconorg-1306	249	18	use	use	VERB
fueconorg-1306	249	19	some	some	DET
fueconorg-1306	249	20	form	form	NOUN
fueconorg-1306	249	21	of	of	ADP
fueconorg-1306	249	22	information	information	NOUN
fueconorg-1306	249	23	system	system	NOUN
fueconorg-1306	249	24	that	that	PRON
fueconorg-1306	249	25	can	can	AUX
fueconorg-1306	249	26	underpin	underpin	VERB
fueconorg-1306	249	27	the	the	DET
fueconorg-1306	249	28	introduction	introduction	NOUN
fueconorg-1306	249	29	of	of	ADP
fueconorg-1306	249	30	xbrl	xbrl	PROPN
fueconorg-1306	249	31	.	.	PUNCT
fueconorg-1306	250	1	namely	namely	ADV
fueconorg-1306	250	2	,	,	PUNCT
fueconorg-1306	250	3	today	today	NOUN
fueconorg-1306	250	4	all	all	DET
fueconorg-1306	250	5	major	major	ADJ
fueconorg-1306	250	6	systems	system	NOUN
fueconorg-1306	250	7	for	for	ADP
fueconorg-1306	250	8	business	business	NOUN
fueconorg-1306	250	9	planning	planning	NOUN
fueconorg-1306	250	10	,	,	PUNCT
fueconorg-1306	250	11	such	such	ADJ
fueconorg-1306	250	12	as	as	ADP
fueconorg-1306	250	13	sap	sap	PROPN
fueconorg-1306	250	14	,	,	PUNCT
fueconorg-1306	250	15	navision	navision	NOUN
fueconorg-1306	250	16	and	and	CCONJ
fueconorg-1306	250	17	others	other	NOUN
fueconorg-1306	250	18	,	,	PUNCT
fueconorg-1306	250	19	have	have	VERB
fueconorg-1306	250	20	a	a	DET
fueconorg-1306	250	21	built	build	VERB
fueconorg-1306	250	22	-	-	PUNCT
fueconorg-1306	250	23	in	in	ADP
fueconorg-1306	250	24	possibility	possibility	NOUN
fueconorg-1306	250	25	of	of	ADP
fueconorg-1306	250	26	reporting	report	VERB
fueconorg-1306	250	27	through	through	ADP
fueconorg-1306	250	28	xbrl	xbrl	PROPN
fueconorg-1306	250	29	,	,	PUNCT
fueconorg-1306	250	30	which	which	PRON
fueconorg-1306	250	31	leads	lead	VERB
fueconorg-1306	250	32	us	we	PRON
fueconorg-1306	250	33	to	to	ADP
fueconorg-1306	250	34	the	the	DET
fueconorg-1306	250	35	conclusion	conclusion	NOUN
fueconorg-1306	250	36	that	that	SCONJ
fueconorg-1306	250	37	all	all	DET
fueconorg-1306	250	38	major	major	ADJ
fueconorg-1306	250	39	business	business	NOUN
fueconorg-1306	250	40	systems	system	NOUN
fueconorg-1306	250	41	in	in	ADP
fueconorg-1306	250	42	montenegro	montenegro	PROPN
fueconorg-1306	250	43	,	,	PUNCT
fueconorg-1306	250	44	which	which	PRON
fueconorg-1306	250	45	use	use	VERB
fueconorg-1306	250	46	some	some	PRON
fueconorg-1306	250	47	of	of	ADP
fueconorg-1306	250	48	the	the	DET
fueconorg-1306	250	49	erps	erps	PROPN
fueconorg-1306	250	50	have	have	AUX
fueconorg-1306	250	51	a	a	DET
fueconorg-1306	250	52	foundation	foundation	NOUN
fueconorg-1306	250	53	for	for	ADP
fueconorg-1306	250	54	the	the	DET
fueconorg-1306	250	55	implementation	implementation	NOUN
fueconorg-1306	250	56	of	of	ADP
fueconorg-1306	250	57	xbrl	xbrl	PROPN
fueconorg-1306	250	58	at	at	ADP
fueconorg-1306	250	59	the	the	DET
fueconorg-1306	250	60	level	level	NOUN
fueconorg-1306	250	61	of	of	ADP
fueconorg-1306	250	62	business	business	NOUN
fueconorg-1306	250	63	organization	organization	NOUN
fueconorg-1306	250	64	.	.	PUNCT
fueconorg-1306	251	1	understandably	understandably	ADV
fueconorg-1306	251	2	,	,	PUNCT
fueconorg-1306	251	3	it	it	PRON
fueconorg-1306	251	4	immediately	immediately	ADV
fueconorg-1306	251	5	raises	raise	VERB
fueconorg-1306	251	6	the	the	DET
fueconorg-1306	251	7	issue	issue	NOUN
fueconorg-1306	251	8	of	of	ADP
fueconorg-1306	251	9	small	small	ADJ
fueconorg-1306	251	10	legal	legal	ADJ
fueconorg-1306	251	11	entities	entity	NOUN
fueconorg-1306	251	12	,	,	PUNCT
fueconorg-1306	251	13	which	which	PRON
fueconorg-1306	251	14	make	make	VERB
fueconorg-1306	251	15	up	up	ADP
fueconorg-1306	251	16	,	,	PUNCT
fueconorg-1306	251	17	just	just	ADV
fueconorg-1306	251	18	to	to	PART
fueconorg-1306	251	19	remind	remind	VERB
fueconorg-1306	251	20	ourselves	ourselves	PRON
fueconorg-1306	251	21	,	,	PUNCT
fueconorg-1306	251	22	98.70	98.70	NUM
fueconorg-1306	251	23	%	%	NOUN
fueconorg-1306	251	24	in	in	ADP
fueconorg-1306	251	25	montenegro	montenegro	PROPN
fueconorg-1306	251	26	,	,	PUNCT
fueconorg-1306	251	27	(	(	PUNCT
fueconorg-1306	251	28	monstat	monstat	NOUN
fueconorg-1306	251	29	,	,	PUNCT
fueconorg-1306	251	30	2012	2012	NUM
fueconorg-1306	251	31	)	)	PUNCT
fueconorg-1306	251	32	,	,	PUNCT
fueconorg-1306	251	33	and	and	CCONJ
fueconorg-1306	251	34	which	which	PRON
fueconorg-1306	251	35	clearly	clearly	ADV
fueconorg-1306	251	36	have	have	VERB
fueconorg-1306	251	37	some	some	DET
fueconorg-1306	251	38	specific	specific	ADJ
fueconorg-1306	251	39	features	feature	NOUN
fueconorg-1306	251	40	that	that	PRON
fueconorg-1306	251	41	affect	affect	VERB
fueconorg-1306	251	42	the	the	DET
fueconorg-1306	251	43	process	process	NOUN
fueconorg-1306	251	44	of	of	ADP
fueconorg-1306	251	45	implementation	implementation	NOUN
fueconorg-1306	251	46	.	.	PUNCT
fueconorg-1306	252	1	this	this	PRON
fueconorg-1306	252	2	applies	apply	VERB
fueconorg-1306	252	3	in	in	ADP
fueconorg-1306	252	4	particular	particular	ADJ
fueconorg-1306	252	5	to	to	ADP
fueconorg-1306	252	6	differences	difference	NOUN
fueconorg-1306	252	7	regarding	regard	VERB
fueconorg-1306	252	8	:	:	PUNCT
fueconorg-1306	252	9	the	the	DET
fueconorg-1306	252	10	available	available	ADJ
fueconorg-1306	252	11	resources	resource	NOUN
fueconorg-1306	252	12	(	(	PUNCT
fueconorg-1306	252	13	human	human	NOUN
fueconorg-1306	252	14	and	and	CCONJ
fueconorg-1306	252	15	material	material	NOUN
fueconorg-1306	252	16	)	)	PUNCT
fueconorg-1306	252	17	,	,	PUNCT
fueconorg-1306	252	18	the	the	DET
fueconorg-1306	252	19	speed	speed	NOUN
fueconorg-1306	252	20	of	of	ADP
fueconorg-1306	252	21	the	the	DET
fueconorg-1306	252	22	implementation	implementation	NOUN
fueconorg-1306	252	23	process	process	NOUN
fueconorg-1306	252	24	,	,	PUNCT
fueconorg-1306	252	25	the	the	DET
fueconorg-1306	252	26	system	system	NOUN
fueconorg-1306	252	27	of	of	ADP
fueconorg-1306	252	28	project	project	NOUN
fueconorg-1306	252	29	planning	planning	NOUN
fueconorg-1306	252	30	and	and	CCONJ
fueconorg-1306	252	31	management	management	NOUN
fueconorg-1306	252	32	,	,	PUNCT
fueconorg-1306	252	33	information	information	NOUN
fueconorg-1306	252	34	requirements	requirement	NOUN
fueconorg-1306	252	35	in	in	ADP
fueconorg-1306	252	36	relation	relation	NOUN
fueconorg-1306	252	37	to	to	ADP
fueconorg-1306	252	38	the	the	DET
fueconorg-1306	252	39	system	system	NOUN
fueconorg-1306	252	40	and	and	CCONJ
fueconorg-1306	252	41	so	so	ADV
fueconorg-1306	252	42	on	on	ADV
fueconorg-1306	252	43	.	.	PUNCT
fueconorg-1306	253	1	however	however	ADV
fueconorg-1306	253	2	,	,	PUNCT
fueconorg-1306	253	3	the	the	DET
fueconorg-1306	253	4	answer	answer	NOUN
fueconorg-1306	253	5	to	to	ADP
fueconorg-1306	253	6	this	this	DET
fueconorg-1306	253	7	question	question	NOUN
fueconorg-1306	253	8	is	be	AUX
fueconorg-1306	253	9	,	,	PUNCT
fueconorg-1306	253	10	as	as	ADP
fueconorg-1306	253	11	in	in	ADP
fueconorg-1306	253	12	the	the	DET
fueconorg-1306	253	13	previous	previous	ADJ
fueconorg-1306	253	14	case	case	NOUN
fueconorg-1306	253	15	,	,	PUNCT
fueconorg-1306	253	16	very	very	ADV
fueconorg-1306	253	17	easy	easy	ADJ
fueconorg-1306	253	18	.	.	PUNCT
fueconorg-1306	254	1	namely	namely	ADV
fueconorg-1306	254	2	,	,	PUNCT
fueconorg-1306	254	3	different	different	ADJ
fueconorg-1306	254	4	software	software	NOUN
fueconorg-1306	254	5	manufacturers	manufacturer	NOUN
fueconorg-1306	254	6	now	now	ADV
fueconorg-1306	254	7	offer	offer	VERB
fueconorg-1306	254	8	very	very	ADV
fueconorg-1306	254	9	simple	simple	ADJ
fueconorg-1306	254	10	solutions	solution	NOUN
fueconorg-1306	254	11	that	that	PRON
fueconorg-1306	254	12	are	be	AUX
fueconorg-1306	254	13	based	base	VERB
fueconorg-1306	254	14	on	on	ADP
fueconorg-1306	254	15	the	the	DET
fueconorg-1306	254	16	xbrl	xbrl	PROPN
fueconorg-1306	254	17	add	add	PROPN
fueconorg-1306	254	18	-	-	PUNCT
fueconorg-1306	254	19	ons	ons	NOUN
fueconorg-1306	254	20	for	for	ADP
fueconorg-1306	254	21	the	the	DET
fueconorg-1306	254	22	microsoft	microsoft	PROPN
fueconorg-1306	254	23	excel	excel	PROPN
fueconorg-1306	254	24	and	and	CCONJ
fueconorg-1306	254	25	word	word	NOUN
fueconorg-1306	254	26	,	,	PUNCT
fueconorg-1306	254	27	which	which	PRON
fueconorg-1306	254	28	are	be	AUX
fueconorg-1306	254	29	now	now	ADV
fueconorg-1306	254	30	used	use	VERB
fueconorg-1306	254	31	by	by	ADP
fueconorg-1306	254	32	most	most	ADJ
fueconorg-1306	254	33	businesses	business	NOUN
fueconorg-1306	254	34	.	.	PUNCT
fueconorg-1306	255	1	understandably	understandably	ADV
fueconorg-1306	255	2	,	,	PUNCT
fueconorg-1306	255	3	in	in	ADP
fueconorg-1306	255	4	both	both	DET
fueconorg-1306	255	5	cases	case	NOUN
fueconorg-1306	255	6	these	these	DET
fueconorg-1306	255	7	processes	process	NOUN
fueconorg-1306	255	8	are	be	AUX
fueconorg-1306	255	9	preceded	precede	VERB
fueconorg-1306	255	10	by	by	ADP
fueconorg-1306	255	11	the	the	DET
fueconorg-1306	255	12	adoption	adoption	NOUN
fueconorg-1306	255	13	and	and	CCONJ
fueconorg-1306	255	14	adaptation	adaptation	NOUN
fueconorg-1306	255	15	of	of	ADP
fueconorg-1306	255	16	relevant	relevant	ADJ
fueconorg-1306	255	17	legal	legal	ADJ
fueconorg-1306	255	18	and	and	CCONJ
fueconorg-1306	255	19	professional	professional	ADJ
fueconorg-1306	255	20	accounting	accounting	NOUN
fueconorg-1306	255	21	regulations	regulation	NOUN
fueconorg-1306	255	22	in	in	ADP
fueconorg-1306	255	23	montenegro	montenegro	PROPN
fueconorg-1306	255	24	.	.	PUNCT
fueconorg-1306	256	1	all	all	DET
fueconorg-1306	256	2	this	this	PRON
fueconorg-1306	256	3	leads	lead	VERB
fueconorg-1306	256	4	to	to	ADP
fueconorg-1306	256	5	the	the	DET
fueconorg-1306	256	6	conclusion	conclusion	NOUN
fueconorg-1306	256	7	that	that	SCONJ
fueconorg-1306	256	8	,	,	PUNCT
fueconorg-1306	256	9	taking	take	VERB
fueconorg-1306	256	10	into	into	ADP
fueconorg-1306	256	11	account	account	NOUN
fueconorg-1306	256	12	the	the	DET
fueconorg-1306	256	13	above	above	ADJ
fueconorg-1306	256	14	restrictions	restriction	NOUN
fueconorg-1306	256	15	,	,	PUNCT
fueconorg-1306	256	16	there	there	PRON
fueconorg-1306	256	17	is	be	VERB
fueconorg-1306	256	18	a	a	DET
fueconorg-1306	256	19	basis	basis	NOUN
fueconorg-1306	256	20	for	for	ADP
fueconorg-1306	256	21	the	the	DET
fueconorg-1306	256	22	introduction	introduction	NOUN
fueconorg-1306	256	23	of	of	ADP
fueconorg-1306	256	24	the	the	DET
fueconorg-1306	256	25	xbrl	xbrl	PROPN
fueconorg-1306	256	26	standard	standard	PROPN
fueconorg-1306	256	27	,	,	PUNCT
fueconorg-1306	256	28	both	both	CCONJ
fueconorg-1306	256	29	at	at	ADP
fueconorg-1306	256	30	the	the	DET
fueconorg-1306	256	31	level	level	NOUN
fueconorg-1306	256	32	of	of	ADP
fueconorg-1306	256	33	regulatory	regulatory	ADJ
fueconorg-1306	256	34	agencies	agency	NOUN
fueconorg-1306	256	35	and	and	CCONJ
fueconorg-1306	256	36	business	business	NOUN
fueconorg-1306	256	37	organizations	organization	NOUN
fueconorg-1306	256	38	,	,	PUNCT
fueconorg-1306	256	39	while	while	SCONJ
fueconorg-1306	256	40	the	the	DET
fueconorg-1306	256	41	possibility	possibility	NOUN
fueconorg-1306	256	42	and	and	CCONJ
fueconorg-1306	256	43	speed	speed	NOUN
fueconorg-1306	256	44	of	of	ADP
fueconorg-1306	256	45	implementation	implementation	NOUN
fueconorg-1306	256	46	largely	largely	ADV
fueconorg-1306	256	47	depend	depend	VERB
fueconorg-1306	256	48	on	on	ADP
fueconorg-1306	256	49	their	their	PRON
fueconorg-1306	256	50	technological	technological	ADJ
fueconorg-1306	256	51	status	status	NOUN
fueconorg-1306	256	52	.	.	PUNCT
fueconorg-1306	257	1	namely	namely	ADV
fueconorg-1306	257	2	,	,	PUNCT
fueconorg-1306	257	3	computerized	computerized	ADJ
fueconorg-1306	257	4	companies	company	NOUN
fueconorg-1306	257	5	,	,	PUNCT
fueconorg-1306	257	6	which	which	PRON
fueconorg-1306	257	7	enable	enable	VERB
fueconorg-1306	257	8	free	free	ADJ
fueconorg-1306	257	9	internet	internet	NOUN
fueconorg-1306	257	10	access	access	NOUN
fueconorg-1306	257	11	to	to	ADP
fueconorg-1306	257	12	their	their	PRON
fueconorg-1306	257	13	employees	employee	NOUN
fueconorg-1306	257	14	,	,	PUNCT
fueconorg-1306	257	15	and	and	CCONJ
fueconorg-1306	257	16	which	which	PRON
fueconorg-1306	257	17	have	have	VERB
fueconorg-1306	257	18	the	the	DET
fueconorg-1306	257	19	staff	staff	NOUN
fueconorg-1306	257	20	trained	train	VERB
fueconorg-1306	257	21	in	in	ADP
fueconorg-1306	257	22	it	it	PRON
fueconorg-1306	257	23	will	will	AUX
fueconorg-1306	257	24	make	make	VERB
fueconorg-1306	257	25	a	a	DET
fueconorg-1306	257	26	more	more	ADV
fueconorg-1306	257	27	painless	painless	ADJ
fueconorg-1306	257	28	transition	transition	NOUN
fueconorg-1306	257	29	to	to	ADP
fueconorg-1306	257	30	the	the	DET
fueconorg-1306	257	31	new	new	ADJ
fueconorg-1306	257	32	reporting	reporting	NOUN
fueconorg-1306	257	33	system	system	NOUN
fueconorg-1306	257	34	.	.	PUNCT
fueconorg-1306	258	1	based	base	VERB
fueconorg-1306	258	2	on	on	ADP
fueconorg-1306	258	3	the	the	DET
fueconorg-1306	258	4	results	result	NOUN
fueconorg-1306	258	5	of	of	ADP
fueconorg-1306	258	6	research	research	NOUN
fueconorg-1306	258	7	initiated	initiate	VERB
fueconorg-1306	258	8	294	294	NUM
fueconorg-1306	258	9	v.	v.	ADP
fueconorg-1306	258	10	martić	martić	NOUN
fueconorg-1306	258	11	by	by	ADP
fueconorg-1306	258	12	the	the	DET
fueconorg-1306	258	13	securities	securities	PROPN
fueconorg-1306	258	14	commission	commission	PROPN
fueconorg-1306	258	15	(	(	PUNCT
fueconorg-1306	258	16	http://www.monstat.org/userfiles/file/registri.pdf	http://www.monstat.org/userfiles/file/registri.pdf	NUM
fueconorg-1306	258	17	)	)	PUNCT
fueconorg-1306	258	18	,	,	PUNCT
fueconorg-1306	258	19	it	it	PRON
fueconorg-1306	258	20	can	can	AUX
fueconorg-1306	258	21	be	be	AUX
fueconorg-1306	258	22	concluded	conclude	VERB
fueconorg-1306	258	23	that	that	SCONJ
fueconorg-1306	258	24	there	there	PRON
fueconorg-1306	258	25	will	will	AUX
fueconorg-1306	258	26	be	be	AUX
fueconorg-1306	258	27	a	a	DET
fueconorg-1306	258	28	lot	lot	NOUN
fueconorg-1306	258	29	of	of	ADP
fueconorg-1306	258	30	work	work	NOUN
fueconorg-1306	258	31	in	in	ADP
fueconorg-1306	258	32	this	this	DET
fueconorg-1306	258	33	regard	regard	NOUN
fueconorg-1306	258	34	,	,	PUNCT
fueconorg-1306	258	35	since	since	SCONJ
fueconorg-1306	258	36	30.70	30.70	NUM
fueconorg-1306	258	37	%	%	NOUN
fueconorg-1306	258	38	of	of	ADP
fueconorg-1306	258	39	the	the	DET
fueconorg-1306	258	40	surveyed	survey	VERB
fueconorg-1306	258	41	companies	company	NOUN
fueconorg-1306	258	42	do	do	AUX
fueconorg-1306	258	43	not	not	PART
fueconorg-1306	258	44	have	have	VERB
fueconorg-1306	258	45	a	a	DET
fueconorg-1306	258	46	website	website	NOUN
fueconorg-1306	258	47	,	,	PUNCT
fueconorg-1306	258	48	while	while	SCONJ
fueconorg-1306	258	49	out	out	ADP
fueconorg-1306	258	50	of	of	ADP
fueconorg-1306	258	51	those	those	DET
fueconorg-1306	258	52	businesses	business	NOUN
fueconorg-1306	258	53	that	that	PRON
fueconorg-1306	258	54	have	have	VERB
fueconorg-1306	258	55	a	a	DET
fueconorg-1306	258	56	website	website	NOUN
fueconorg-1306	258	57	only	only	ADV
fueconorg-1306	258	58	42.30	42.30	NUM
fueconorg-1306	258	59	%	%	NOUN
fueconorg-1306	258	60	post	post	NOUN
fueconorg-1306	258	61	their	their	PRON
fueconorg-1306	258	62	documents	document	NOUN
fueconorg-1306	258	63	on	on	ADP
fueconorg-1306	258	64	it	it	PRON
fueconorg-1306	258	65	.	.	PUNCT
fueconorg-1306	259	1	the	the	DET
fueconorg-1306	259	2	fact	fact	NOUN
fueconorg-1306	259	3	that	that	SCONJ
fueconorg-1306	259	4	the	the	DET
fueconorg-1306	259	5	surveyed	survey	VERB
fueconorg-1306	259	6	companies	company	NOUN
fueconorg-1306	259	7	pay	pay	VERB
fueconorg-1306	259	8	little	little	ADJ
fueconorg-1306	259	9	attention	attention	NOUN
fueconorg-1306	259	10	to	to	ADP
fueconorg-1306	259	11	communication	communication	NOUN
fueconorg-1306	259	12	via	via	ADP
fueconorg-1306	259	13	the	the	DET
fueconorg-1306	259	14	internet	internet	NOUN
fueconorg-1306	259	15	is	be	AUX
fueconorg-1306	259	16	confirmed	confirm	VERB
fueconorg-1306	259	17	by	by	ADP
fueconorg-1306	259	18	the	the	DET
fueconorg-1306	259	19	data	datum	NOUN
fueconorg-1306	259	20	relating	relate	VERB
fueconorg-1306	259	21	to	to	ADP
fueconorg-1306	259	22	the	the	DET
fueconorg-1306	259	23	existence	existence	NOUN
fueconorg-1306	259	24	and	and	CCONJ
fueconorg-1306	259	25	updating	updating	NOUN
fueconorg-1306	259	26	of	of	ADP
fueconorg-1306	259	27	the	the	DET
fueconorg-1306	259	28	web	web	NOUN
fueconorg-1306	259	29	pages	page	NOUN
fueconorg-1306	259	30	.	.	PUNCT
fueconorg-1306	260	1	namely	namely	ADV
fueconorg-1306	260	2	,	,	PUNCT
fueconorg-1306	260	3	34.5	34.5	NUM
fueconorg-1306	260	4	%	%	NOUN
fueconorg-1306	260	5	of	of	ADP
fueconorg-1306	260	6	companies	company	NOUN
fueconorg-1306	260	7	have	have	VERB
fueconorg-1306	260	8	a	a	DET
fueconorg-1306	260	9	bilingual	bilingual	ADJ
fueconorg-1306	260	10	site	site	NOUN
fueconorg-1306	260	11	(	(	PUNCT
fueconorg-1306	260	12	our	our	PRON
fueconorg-1306	260	13	and	and	CCONJ
fueconorg-1306	260	14	a	a	DET
fueconorg-1306	260	15	version	version	NOUN
fueconorg-1306	260	16	in	in	ADP
fueconorg-1306	260	17	english	english	PROPN
fueconorg-1306	260	18	)	)	PUNCT
fueconorg-1306	260	19	,	,	PUNCT
fueconorg-1306	260	20	while	while	SCONJ
fueconorg-1306	260	21	,	,	PUNCT
fueconorg-1306	260	22	on	on	ADP
fueconorg-1306	260	23	the	the	DET
fueconorg-1306	260	24	other	other	ADJ
fueconorg-1306	260	25	hand	hand	NOUN
fueconorg-1306	260	26	,	,	PUNCT
fueconorg-1306	260	27	32.5	32.5	NUM
fueconorg-1306	260	28	%	%	NOUN
fueconorg-1306	260	29	have	have	VERB
fueconorg-1306	260	30	no	no	DET
fueconorg-1306	260	31	version	version	NOUN
fueconorg-1306	260	32	in	in	ADP
fueconorg-1306	260	33	english	english	PROPN
fueconorg-1306	260	34	.	.	PUNCT
fueconorg-1306	261	1	5	5	X
fueconorg-1306	261	2	.	.	X
fueconorg-1306	261	3	finally	finally	ADV
fueconorg-1306	261	4	,	,	PUNCT
fueconorg-1306	261	5	it	it	PRON
fueconorg-1306	261	6	is	be	AUX
fueconorg-1306	261	7	necessary	necessary	ADJ
fueconorg-1306	261	8	to	to	PART
fueconorg-1306	261	9	add	add	VERB
fueconorg-1306	261	10	that	that	SCONJ
fueconorg-1306	261	11	,	,	PUNCT
fueconorg-1306	261	12	paradoxically	paradoxically	ADV
fueconorg-1306	261	13	,	,	PUNCT
fueconorg-1306	261	14	we	we	PRON
fueconorg-1306	261	15	find	find	VERB
fueconorg-1306	261	16	ourselves	ourselves	PRON
fueconorg-1306	261	17	now	now	ADV
fueconorg-1306	261	18	in	in	ADP
fueconorg-1306	261	19	a	a	DET
fueconorg-1306	261	20	fairly	fairly	ADV
fueconorg-1306	261	21	favourable	favourable	ADJ
fueconorg-1306	261	22	situation	situation	NOUN
fueconorg-1306	261	23	because	because	SCONJ
fueconorg-1306	261	24	the	the	DET
fueconorg-1306	261	25	underdeveloped	underdeveloped	ADJ
fueconorg-1306	261	26	systems	system	NOUN
fueconorg-1306	261	27	can	can	AUX
fueconorg-1306	261	28	be	be	AUX
fueconorg-1306	261	29	adapted	adapt	VERB
fueconorg-1306	261	30	almost	almost	ADV
fueconorg-1306	261	31	immediately	immediately	ADV
fueconorg-1306	261	32	to	to	ADP
fueconorg-1306	261	33	the	the	DET
fueconorg-1306	261	34	latest	late	ADJ
fueconorg-1306	261	35	standards	standard	NOUN
fueconorg-1306	261	36	and	and	CCONJ
fueconorg-1306	261	37	trends	trend	NOUN
fueconorg-1306	261	38	.	.	PUNCT
fueconorg-1306	262	1	the	the	DET
fueconorg-1306	262	2	same	same	ADJ
fueconorg-1306	262	3	is	be	AUX
fueconorg-1306	262	4	the	the	DET
fueconorg-1306	262	5	case	case	NOUN
fueconorg-1306	262	6	with	with	ADP
fueconorg-1306	262	7	the	the	DET
fueconorg-1306	262	8	training	training	NOUN
fueconorg-1306	262	9	of	of	ADP
fueconorg-1306	262	10	the	the	DET
fueconorg-1306	262	11	personnel	personnel	NOUN
fueconorg-1306	262	12	.	.	PUNCT
fueconorg-1306	263	1	references	reference	NOUN
fueconorg-1306	263	2	1	1	NUM
fueconorg-1306	263	3	.	.	PUNCT
fueconorg-1306	263	4	accounting	accounting	NOUN
fueconorg-1306	263	5	and	and	CCONJ
fueconorg-1306	263	6	corporate	corporate	ADJ
fueconorg-1306	263	7	regulatory	regulatory	ADJ
fueconorg-1306	263	8	authority	authority	NOUN
fueconorg-1306	263	9	,	,	PUNCT
fueconorg-1306	263	10	(	(	PUNCT
fueconorg-1306	263	11	2013	2013	NUM
fueconorg-1306	263	12	)	)	PUNCT
fueconorg-1306	263	13	,	,	PUNCT
fueconorg-1306	263	14	available	available	ADJ
fueconorg-1306	263	15	at	at	ADP
fueconorg-1306	263	16	www.acra.gov.sg/uploadedimages/	www.acra.gov.sg/uploadedimages/	PROPN
fueconorg-1306	263	17	content	content	NOUN
fueconorg-1306	263	18	/	/	SYM
fueconorg-1306	263	19	statistics	statistic	NOUN
fueconorg-1306	263	20	/	/	SYM
fueconorg-1306	263	21	acra	acra	NOUN
fueconorg-1306	263	22	,	,	PUNCT
fueconorg-1306	263	23	(	(	PUNCT
fueconorg-1306	263	24	accessed	access	VERB
fueconorg-1306	263	25	14	14	NUM
fueconorg-1306	263	26	.	.	PUNCT
fueconorg-1306	264	1	september	september	PROPN
fueconorg-1306	264	2	2015	2015	NUM
fueconorg-1306	264	3	.	.	PUNCT
fueconorg-1306	264	4	)	)	PUNCT
fueconorg-1306	264	5	.	.	PUNCT
fueconorg-1306	265	1	2	2	X
fueconorg-1306	265	2	.	.	NUM
fueconorg-1306	265	3	alles	alle	NOUN
fueconorg-1306	265	4	m.	m.	PROPN
fueconorg-1306	265	5	special	special	ADJ
fueconorg-1306	265	6	issue	issue	NOUN
fueconorg-1306	265	7	:	:	PUNCT
fueconorg-1306	265	8	xbrl	xbrl	PROPN
fueconorg-1306	265	9	and	and	CCONJ
fueconorg-1306	265	10	the	the	DET
fueconorg-1306	265	11	future	future	NOUN
fueconorg-1306	265	12	of	of	ADP
fueconorg-1306	265	13	disclosure	disclosure	NOUN
fueconorg-1306	265	14	.	.	PUNCT
fueconorg-1306	266	1	academic	academic	ADJ
fueconorg-1306	266	2	search	search	NOUN
fueconorg-1306	266	3	complete	complete	ADJ
fueconorg-1306	266	4	,	,	PUNCT
fueconorg-1306	266	5	ipswich	ipswich	PROPN
fueconorg-1306	266	6	,	,	PUNCT
fueconorg-1306	266	7	ma	ma	PROPN
fueconorg-1306	266	8	,	,	PUNCT
fueconorg-1306	266	9	2008	2008	NUM
fueconorg-1306	266	10	.	.	PUNCT
fueconorg-1306	267	1	3	3	X
fueconorg-1306	267	2	.	.	X
fueconorg-1306	267	3	barton	barton	PROPN
fueconorg-1306	267	4	,	,	PUNCT
fueconorg-1306	267	5	k.e	k.e	PROPN
fueconorg-1306	267	6	.	.	PROPN
fueconorg-1306	267	7	(	(	PUNCT
fueconorg-1306	267	8	2003	2003	NUM
fueconorg-1306	267	9	)	)	PUNCT
fueconorg-1306	267	10	,	,	PUNCT
fueconorg-1306	267	11	„	„	PUNCT
fueconorg-1306	267	12	xbrl	xbrl	X
fueconorg-1306	267	13	“	"	PUNCT
fueconorg-1306	267	14	available	available	ADJ
fueconorg-1306	267	15	at	at	ADP
fueconorg-1306	267	16	:	:	PUNCT
fueconorg-1306	267	17	www.nysscpa.org/committees/emergingtech/xbrl_2003.htm	www.nysscpa.org/committees/emergingtech/xbrl_2003.htm	X
fueconorg-1306	267	18	(	(	PUNCT
fueconorg-1306	267	19	accessed	access	VERB
fueconorg-1306	267	20	14	14	NUM
fueconorg-1306	267	21	.	.	PUNCT
fueconorg-1306	268	1	september	september	PROPN
fueconorg-1306	268	2	2015	2015	NUM
fueconorg-1306	268	3	.	.	PUNCT
fueconorg-1306	268	4	)	)	PUNCT
fueconorg-1306	268	5	.	.	PUNCT
fueconorg-1306	269	1	4	4	X
fueconorg-1306	269	2	.	.	X
fueconorg-1306	269	3	bergeon	bergeon	PROPN
fueconorg-1306	269	4	b.	b.	PROPN
fueconorg-1306	269	5	(	(	PUNCT
fueconorg-1306	269	6	2003	2003	NUM
fueconorg-1306	269	7	)	)	PUNCT
fueconorg-1306	269	8	essentials	essential	NOUN
fueconorg-1306	269	9	of	of	ADP
fueconorg-1306	269	10	xbrl	xbrl	PROPN
fueconorg-1306	269	11	,	,	PUNCT
fueconorg-1306	269	12	hoboken	hoboken	PROPN
fueconorg-1306	269	13	,	,	PUNCT
fueconorg-1306	269	14	new	new	PROPN
fueconorg-1306	269	15	jersey	jersey	PROPN
fueconorg-1306	269	16	,	,	PUNCT
fueconorg-1306	269	17	wiley	wiley	NOUN
fueconorg-1306	269	18	.	.	PUNCT
fueconorg-1306	270	1	5	5	X
fueconorg-1306	270	2	.	.	X
fueconorg-1306	270	3	burnet	burnet	PROPN
fueconorg-1306	270	4	,	,	PUNCT
fueconorg-1306	270	5	r.d	r.d	PROPN
fueconorg-1306	270	6	.	.	PROPN
fueconorg-1306	270	7	,	,	PUNCT
fueconorg-1306	270	8	friedman	friedman	PROPN
fueconorg-1306	270	9	,	,	PUNCT
fueconorg-1306	270	10	m.	m.	NOUN
fueconorg-1306	270	11	and	and	CCONJ
fueconorg-1306	270	12	murthy	murthy	PROPN
fueconorg-1306	270	13	,	,	PUNCT
fueconorg-1306	270	14	u.	u.	PROPN
fueconorg-1306	270	15	(	(	PUNCT
fueconorg-1306	270	16	2006	2006	NUM
fueconorg-1306	270	17	.	.	PUNCT
fueconorg-1306	270	18	)	)	PUNCT
fueconorg-1306	270	19	,	,	PUNCT
fueconorg-1306	270	20	„	„	PUNCT
fueconorg-1306	270	21	financial	financial	ADJ
fueconorg-1306	270	22	reports	report	NOUN
fueconorg-1306	270	23	:	:	PUNCT
fueconorg-1306	270	24	why	why	SCONJ
fueconorg-1306	270	25	you	you	PRON
fueconorg-1306	270	26	need	need	VERB
fueconorg-1306	270	27	xbrl	xbrl	PROPN
fueconorg-1306	270	28	“	"	PUNCT
fueconorg-1306	270	29	,	,	PUNCT
fueconorg-1306	270	30	the	the	DET
fueconorg-1306	270	31	journal	journal	NOUN
fueconorg-1306	270	32	of	of	ADP
fueconorg-1306	270	33	corporate	corporate	ADJ
fueconorg-1306	270	34	accounting	accounting	NOUN
fueconorg-1306	270	35	and	and	CCONJ
fueconorg-1306	270	36	finance	finance	NOUN
fueconorg-1306	270	37	,	,	PUNCT
fueconorg-1306	270	38	vol	vol	NOUN
fueconorg-1306	270	39	.	.	PROPN
fueconorg-1306	270	40	17	17	NUM
fueconorg-1306	270	41	,	,	PUNCT
fueconorg-1306	270	42	no	no	INTJ
fueconorg-1306	270	43	.	.	NOUN
fueconorg-1306	270	44	5	5	NUM
fueconorg-1306	270	45	,	,	PUNCT
fueconorg-1306	270	46	pp	pp	ADJ
fueconorg-1306	270	47	.	.	PUNCT
fueconorg-1306	271	1	33	33	NUM
fueconorg-1306	271	2	-	-	SYM
fueconorg-1306	271	3	40	40	NUM
fueconorg-1306	271	4	.	.	PUNCT
fueconorg-1306	272	1	6	6	NUM
fueconorg-1306	272	2	.	.	X
fueconorg-1306	272	3	gilles	gille	NOUN
fueconorg-1306	272	4	maguet	maguet	NOUN
fueconorg-1306	272	5	–	–	PUNCT
fueconorg-1306	272	6	secretary	secretary	NOUN
fueconorg-1306	272	7	general	general	PROPN
fueconorg-1306	272	8	xbrl	xbrl	PROPN
fueconorg-1306	272	9	europe	europe	PROPN
fueconorg-1306	272	10	,	,	PUNCT
fueconorg-1306	272	11	“	"	PUNCT
fueconorg-1306	272	12	the	the	DET
fueconorg-1306	272	13	progress	progress	NOUN
fueconorg-1306	272	14	of	of	ADP
fueconorg-1306	272	15	xbrl	xbrl	PROPN
fueconorg-1306	272	16	in	in	ADP
fueconorg-1306	272	17	europe	europe	PROPN
fueconorg-1306	272	18	”	"	PUNCT
fueconorg-1306	272	19	,	,	PUNCT
fueconorg-1306	272	20	10th	10th	ADJ
fueconorg-1306	272	21	xbrl	xbrl	PROPN
fueconorg-1306	272	22	europe	europe	PROPN
fueconorg-1306	272	23	day	day	PROPN
fueconorg-1306	272	24	–	–	PUNCT
fueconorg-1306	272	25	deutsche	deutsche	PROPN
fueconorg-1306	272	26	bundesbank	bundesbank	PROPN
fueconorg-1306	272	27	,	,	PUNCT
fueconorg-1306	272	28	frankfurt	frankfurt	PROPN
fueconorg-1306	272	29	–	–	PUNCT
fueconorg-1306	272	30	2012	2012	NUM
fueconorg-1306	272	31	.	.	PUNCT
fueconorg-1306	273	1	7	7	X
fueconorg-1306	273	2	.	.	X
fueconorg-1306	273	3	federal	federal	ADJ
fueconorg-1306	273	4	financial	financial	ADJ
fueconorg-1306	273	5	institutions	institution	NOUN
fueconorg-1306	273	6	examination	examination	PROPN
fueconorg-1306	273	7	council	council	NOUN
fueconorg-1306	273	8	(	(	PUNCT
fueconorg-1306	273	9	2003.),improved	2003.),improved	ADJ
fueconorg-1306	273	10	business	business	NOUN
fueconorg-1306	273	11	process	process	NOUN
fueconorg-1306	273	12	through	through	ADP
fueconorg-1306	273	13	xbrl	xbrl	PROPN
fueconorg-1306	273	14	,	,	PUNCT
fueconorg-1306	273	15	available	available	ADJ
fueconorg-1306	273	16	at	at	ADP
fueconorg-1306	273	17	www.ffiec.gov/	www.ffiec.gov/	PROPN
fueconorg-1306	273	18	improved	improve	VERB
fueconorg-1306	273	19	business	business	NOUN
fueconorg-1306	273	20	process	process	NOUN
fueconorg-1306	273	21	through	through	ADP
fueconorg-1306	273	22	xbrl	xbrl	PROPN
fueconorg-1306	273	23	,	,	PUNCT
fueconorg-1306	273	24	(	(	PUNCT
fueconorg-1306	273	25	accessed	access	VERB
fueconorg-1306	273	26	25	25	NUM
fueconorg-1306	273	27	.	.	PUNCT
fueconorg-1306	273	28	september	september	PROPN
fueconorg-1306	273	29	2015	2015	NUM
fueconorg-1306	273	30	.	.	PUNCT
fueconorg-1306	273	31	)	)	PUNCT
fueconorg-1306	273	32	.	.	PUNCT
fueconorg-1306	274	1	8	8	X
fueconorg-1306	274	2	.	.	X
fueconorg-1306	274	3	hawes	hawes	PROPN
fueconorg-1306	274	4	t.	t.	PROPN
fueconorg-1306	274	5	the	the	DET
fueconorg-1306	274	6	xbrl	xbrl	PROPN
fueconorg-1306	274	7	exhibit	exhibit	PROPN
fueconorg-1306	274	8	:	:	PUNCT
fueconorg-1306	274	9	a	a	DET
fueconorg-1306	274	10	checklist	checklist	NOUN
fueconorg-1306	274	11	of	of	ADP
fueconorg-1306	274	12	things	thing	NOUN
fueconorg-1306	274	13	not	not	PART
fueconorg-1306	274	14	to	to	PART
fueconorg-1306	274	15	miss	miss	VERB
fueconorg-1306	274	16	[	[	X
fueconorg-1306	274	17	e	e	NOUN
fueconorg-1306	274	18	-	-	NOUN
fueconorg-1306	274	19	book	book	NOUN
fueconorg-1306	274	20	]	]	X
fueconorg-1306	274	21	.	.	PUNCT
fueconorg-1306	275	1	[	[	X
fueconorg-1306	275	2	florham	florham	PROPN
fueconorg-1306	275	3	park	park	PROPN
fueconorg-1306	275	4	,	,	PUNCT
fueconorg-1306	275	5	n.j	n.j	PROPN
fueconorg-1306	275	6	.	.	PROPN
fueconorg-1306	275	7	]	]	X
fueconorg-1306	275	8	:	:	PUNCT
fueconorg-1306	275	9	financial	financial	ADJ
fueconorg-1306	275	10	executives	executive	NOUN
fueconorg-1306	275	11	research	research	PROPN
fueconorg-1306	275	12	foundation	foundation	PROPN
fueconorg-1306	275	13	;	;	PUNCT
fueconorg-1306	275	14	2009	2009	NUM
fueconorg-1306	275	15	.	.	PUNCT
fueconorg-1306	276	1	available	available	ADJ
fueconorg-1306	276	2	from	from	ADP
fueconorg-1306	276	3	:	:	PUNCT
fueconorg-1306	276	4	ebook	ebook	NOUN
fueconorg-1306	276	5	,	,	PUNCT
fueconorg-1306	276	6	ma	ma	PROPN
fueconorg-1306	276	7	.	.	PROPN
fueconorg-1306	276	8	2013	2013	NUM
fueconorg-1306	276	9	.	.	PUNCT
fueconorg-1306	277	1	9	9	NUM
fueconorg-1306	277	2	.	.	X
fueconorg-1306	277	3	hoffman	hoffman	PROPN
fueconorg-1306	277	4	c.	c.	PROPN
fueconorg-1306	277	5	,	,	PUNCT
fueconorg-1306	277	6	watson	watson	PROPN
fueconorg-1306	277	7	l.	l.	PROPN
fueconorg-1306	277	8	(	(	PUNCT
fueconorg-1306	277	9	2010	2010	NUM
fueconorg-1306	277	10	)	)	PUNCT
fueconorg-1306	277	11	xbrl	xbrl	PROPN
fueconorg-1306	277	12	for	for	ADP
fueconorg-1306	277	13	dummies	dummy	NOUN
fueconorg-1306	277	14	,	,	PUNCT
fueconorg-1306	277	15	indianapolis	indianapolis	PROPN
fueconorg-1306	277	16	,	,	PUNCT
fueconorg-1306	277	17	wiley	wiley	PROPN
fueconorg-1306	277	18	publishing	publishing	PROPN
fueconorg-1306	277	19	,	,	PUNCT
fueconorg-1306	277	20	inc	inc	PROPN
fueconorg-1306	277	21	.	.	PROPN
fueconorg-1306	277	22	10	10	NUM
fueconorg-1306	277	23	.	.	PUNCT
fueconorg-1306	278	1	hoffman	hoffman	PROPN
fueconorg-1306	278	2	c.	c.	PROPN
fueconorg-1306	278	3	,	,	PUNCT
fueconorg-1306	278	4	egmond	egmond	PROPN
fueconorg-1306	278	5	r.	r.	PROPN
fueconorg-1306	278	6	(	(	PUNCT
fueconorg-1306	278	7	2012	2012	NUM
fueconorg-1306	278	8	)	)	PUNCT
fueconorg-1306	278	9	digital	digital	ADJ
fueconorg-1306	278	10	financial	financial	ADJ
fueconorg-1306	278	11	reporting	reporting	NOUN
fueconorg-1306	278	12	using	use	VERB
fueconorg-1306	278	13	an	an	DET
fueconorg-1306	278	14	xbrl	xbrl	PROPN
fueconorg-1306	278	15	-	-	PUNCT
fueconorg-1306	278	16	based	base	VERB
fueconorg-1306	278	17	model	model	NOUN
fueconorg-1306	278	18	.	.	PUNCT
fueconorg-1306	279	1	11	11	NUM
fueconorg-1306	279	2	.	.	PUNCT
fueconorg-1306	279	3	komisija	komisija	PROPN
fueconorg-1306	279	4	za	za	PROPN
fueconorg-1306	279	5	hartije	hartije	PROPN
fueconorg-1306	279	6	od	od	NOUN
fueconorg-1306	279	7	vrijednosti	vrijednosti	NOUN
fueconorg-1306	279	8	,	,	PUNCT
fueconorg-1306	279	9	2012	2012	NUM
fueconorg-1306	279	10	,	,	PUNCT
fueconorg-1306	279	11	javna	javna	VERB
fueconorg-1306	279	12	informaciona	informaciona	PROPN
fueconorg-1306	279	13	knjiga	knjiga	PROPN
fueconorg-1306	279	14	,	,	PUNCT
fueconorg-1306	279	15	available	available	ADJ
fueconorg-1306	279	16	at	at	ADP
fueconorg-1306	279	17	www.scmn.me/index	www.scmn.me/index	PROPN
fueconorg-1306	279	18	,	,	PUNCT
fueconorg-1306	279	19	(	(	PUNCT
fueconorg-1306	279	20	accessed	access	VERB
fueconorg-1306	279	21	26	26	NUM
fueconorg-1306	279	22	.	.	PUNCT
fueconorg-1306	280	1	september	september	PROPN
fueconorg-1306	280	2	2015	2015	NUM
fueconorg-1306	280	3	.	.	PUNCT
fueconorg-1306	280	4	)	)	PUNCT
fueconorg-1306	280	5	.	.	PUNCT
fueconorg-1306	281	1	12	12	NUM
fueconorg-1306	281	2	.	.	PUNCT
fueconorg-1306	282	1	malinić	malinić	NOUN
fueconorg-1306	282	2	,	,	PUNCT
fueconorg-1306	282	3	s.	s.	PROPN
fueconorg-1306	282	4	:	:	PUNCT
fueconorg-1306	282	5	upravljačko	upravljačko	PROPN
fueconorg-1306	282	6	računovodstvo	računovodstvo	PROPN
fueconorg-1306	282	7	i	i	PRON
fueconorg-1306	282	8	obračun	obračun	VERB
fueconorg-1306	283	1	troškova	troškova	PROPN
fueconorg-1306	283	2	,	,	PUNCT
fueconorg-1306	283	3	ekonomski	ekonomski	PROPN
fueconorg-1306	283	4	fakultet	fakultet	NOUN
fueconorg-1306	283	5	kragujevac	kragujevac	PROPN
fueconorg-1306	283	6	,	,	PUNCT
fueconorg-1306	283	7	2008	2008	NUM
fueconorg-1306	283	8	.	.	PUNCT
fueconorg-1306	284	1	13	13	NUM
fueconorg-1306	284	2	.	.	X
fueconorg-1306	284	3	malinić	malinić	NOUN
fueconorg-1306	284	4	,	,	PUNCT
fueconorg-1306	284	5	s.	s.	PROPN
fueconorg-1306	284	6	,	,	PUNCT
fueconorg-1306	284	7	„	„	PUNCT
fueconorg-1306	284	8	računovodstveno	računovodstveno	NOUN
fueconorg-1306	284	9	integrisano	integrisano	PROPN
fueconorg-1306	284	10	izveštavanje	izveštavanje	PROPN
fueconorg-1306	284	11	u	u	PROPN
fueconorg-1306	284	12	kontekstu	kontekstu	PROPN
fueconorg-1306	284	13	teorije	teorije	PROPN
fueconorg-1306	285	1	i	i	PRON
fueconorg-1306	285	2	prakse	prakse	VERB
fueconorg-1306	285	3	evropske	evropske	PROPN
fueconorg-1306	285	4	unije	unije	NOUN
fueconorg-1306	285	5	.	.	PUNCT
fueconorg-1306	286	1	“	"	PUNCT
fueconorg-1306	286	2	,	,	PUNCT
fueconorg-1306	286	3	zbornik	zbornik	X
fueconorg-1306	286	4	radova	radova	PROPN
fueconorg-1306	286	5	sa	sa	PROPN
fueconorg-1306	286	6	viii.kongera	viii.kongera	NOUN
fueconorg-1306	286	7	računovođa	računovođa	NOUN
fueconorg-1306	286	8	i	i	PRON
fueconorg-1306	286	9	revizora	revizora	PROPN
fueconorg-1306	286	10	crne	crne	PROPN
fueconorg-1306	286	11	gore	gore	PROPN
fueconorg-1306	286	12	,	,	PUNCT
fueconorg-1306	286	13	bečići	bečići	NOUN
fueconorg-1306	286	14	,	,	PUNCT
fueconorg-1306	286	15	2013	2013	NUM
fueconorg-1306	286	16	.	.	PUNCT
fueconorg-1306	287	1	godina	godina	PROPN
fueconorg-1306	287	2	,	,	PUNCT
fueconorg-1306	287	3	str	str	NOUN
fueconorg-1306	287	4	.	.	PUNCT
fueconorg-1306	288	1	374	374	NUM
fueconorg-1306	288	2	-	-	SYM
fueconorg-1306	288	3	396	396	NUM
fueconorg-1306	288	4	.	.	PUNCT
fueconorg-1306	289	1	14	14	NUM
fueconorg-1306	289	2	.	.	PUNCT
fueconorg-1306	290	1	martić	martić	NOUN
fueconorg-1306	290	2	,	,	PUNCT
fueconorg-1306	290	3	v.xbrl	v.xbrl	PROPN
fueconorg-1306	290	4	kao	kao	PROPN
fueconorg-1306	290	5	pretpostavka	pretpostavka	PROPN
fueconorg-1306	290	6	unaprijeđenja	unaprijeđenja	PROPN
fueconorg-1306	290	7	kvaliteta	kvaliteta	PROPN
fueconorg-1306	290	8	finansijskog	finansijskog	PROPN
fueconorg-1306	290	9	izvještavanja	izvještavanja	PROPN
fueconorg-1306	290	10	,	,	PUNCT
fueconorg-1306	290	11	44	44	NUM
fueconorg-1306	290	12	.	.	PUNCT
fueconorg-1306	291	1	simpozijum	simpozijum	NOUN
fueconorg-1306	291	2	„	„	PUNCT
fueconorg-1306	291	3	računovodstveno	računovodstveno	ADJ
fueconorg-1306	291	4	regulatorno	regulatorno	ADJ
fueconorg-1306	291	5	okruženje	okruženje	NOUN
fueconorg-1306	291	6	:	:	PUNCT
fueconorg-1306	291	7	podsticaj	podsticaj	PROPN
fueconorg-1306	291	8	ili	ili	PROPN
fueconorg-1306	291	9	ograničenje	ograničenje	PROPN
fueconorg-1306	291	10	privrednog	privrednog	PROPN
fueconorg-1306	291	11	rasta	rasta	PROPN
fueconorg-1306	291	12	,	,	PUNCT
fueconorg-1306	291	13	savez	savez	PROPN
fueconorg-1306	291	14	rr	rr	PROPN
fueconorg-1306	291	15	srbije	srbije	PROPN
fueconorg-1306	291	16	,	,	PUNCT
fueconorg-1306	291	17	2013	2013	NUM
fueconorg-1306	291	18	.	.	PUNCT
fueconorg-1306	292	1	15	15	NUM
fueconorg-1306	292	2	.	.	PUNCT
fueconorg-1306	292	3	microfinance	microfinance	NOUN
fueconorg-1306	292	4	information	information	PROPN
fueconorg-1306	292	5	exchange	exchange	NOUN
fueconorg-1306	292	6	(	(	PUNCT
fueconorg-1306	292	7	2003	2003	NUM
fueconorg-1306	292	8	)	)	PUNCT
fueconorg-1306	292	9	,	,	PUNCT
fueconorg-1306	292	10	case	case	NOUN
fueconorg-1306	292	11	study	study	NOUN
fueconorg-1306	292	12	,	,	PUNCT
fueconorg-1306	292	13	available	available	ADJ
fueconorg-1306	292	14	at	at	ADP
fueconorg-1306	292	15	www.themix.org/sites/default/	www.themix.org/sites/default/	ADJ
fueconorg-1306	292	16	files	file	NOUN
fueconorg-1306	292	17	/	/	SYM
fueconorg-1306	292	18	mix	mix	NOUN
fueconorg-1306	292	19	-	-	PUNCT
fueconorg-1306	292	20	xbrl	xbrl	PROPN
fueconorg-1306	292	21	/	/	SYM
fueconorg-1306	292	22	casestudy/2003	casestudy/2003	PROPN
fueconorg-1306	292	23	.	.	PUNCT
fueconorg-1306	293	1	(	(	PUNCT
fueconorg-1306	293	2	accessed03.october	accessed03.october	NOUN
fueconorg-1306	293	3	2015	2015	NUM
fueconorg-1306	293	4	.	.	PUNCT
fueconorg-1306	293	5	)	)	PUNCT
fueconorg-1306	293	6	.	.	PUNCT
fueconorg-1306	294	1	16	16	NUM
fueconorg-1306	294	2	.	.	PUNCT
fueconorg-1306	294	3	monstat	monstat	NOUN
fueconorg-1306	294	4	,	,	PUNCT
fueconorg-1306	294	5	(	(	PUNCT
fueconorg-1306	294	6	201	201	NUM
fueconorg-1306	294	7	)	)	PUNCT
fueconorg-1306	294	8	,	,	PUNCT
fueconorg-1306	294	9	available	available	ADJ
fueconorg-1306	294	10	at	at	ADP
fueconorg-1306	294	11	:	:	PUNCT
fueconorg-1306	294	12	www.monstat.org/userfiles/file/registri.pdf(accessed	www.monstat.org/userfiles/file/registri.pdf(accesse	VERB
fueconorg-1306	294	13	03.october	03.october	NOUN
fueconorg-1306	294	14	2015	2015	NUM
fueconorg-1306	294	15	.	.	PUNCT
fueconorg-1306	294	16	)	)	PUNCT
fueconorg-1306	294	17	.	.	PUNCT
fueconorg-1306	295	1	17	17	NUM
fueconorg-1306	295	2	.	.	PUNCT
fueconorg-1306	295	3	novićević	novićević	PROPN
fueconorg-1306	295	4	,	,	PUNCT
fueconorg-1306	295	5	b.	b.	PROPN
fueconorg-1306	295	6	,	,	PUNCT
fueconorg-1306	295	7	finansijsko	finansijsko	ADV
fueconorg-1306	295	8	izveštavanje	izveštavanje	VERB
fueconorg-1306	295	9	i	i	PRON
fueconorg-1306	295	10	privredni	privredni	PROPN
fueconorg-1306	295	11	rast	rast	PROPN
fueconorg-1306	295	12	,	,	PUNCT
fueconorg-1306	295	13	računovodstveno	računovodstveno	VERB
fueconorg-1306	295	14	regulatorno	regulatorno	ADJ
fueconorg-1306	295	15	okruženje	okruženje	NOUN
fueconorg-1306	295	16	:	:	PUNCT
fueconorg-1306	295	17	podsticaj	podsticaj	PROPN
fueconorg-1306	295	18	ili	ili	PROPN
fueconorg-1306	295	19	ograničenje	ograničenje	PROPN
fueconorg-1306	295	20	privrednog	privrednog	PROPN
fueconorg-1306	295	21	rasta	rasta	PROPN
fueconorg-1306	295	22	,	,	PUNCT
fueconorg-1306	295	23	44	44	NUM
fueconorg-1306	295	24	.	.	PUNCT
fueconorg-1306	296	1	simpozijum	simpozijum	PROPN
fueconorg-1306	296	2	srrs	srrs	PROPN
fueconorg-1306	296	3	,	,	PUNCT
fueconorg-1306	296	4	zlatibor	zlatibor	NOUN
fueconorg-1306	296	5	,	,	PUNCT
fueconorg-1306	296	6	2013	2013	NUM
fueconorg-1306	296	7	.	.	PUNCT
fueconorg-1306	296	8	,	,	PUNCT
fueconorg-1306	296	9	str	str	NOUN
fueconorg-1306	296	10	.	.	PUNCT
fueconorg-1306	297	1	7	7	NUM
fueconorg-1306	297	2	-	-	SYM
fueconorg-1306	297	3	20	20	NUM
fueconorg-1306	297	4	.	.	PUNCT
fueconorg-1306	298	1	18	18	NUM
fueconorg-1306	298	2	.	.	PUNCT
fueconorg-1306	299	1	poreska	poreska	PROPN
fueconorg-1306	299	2	uprava	uprava	PROPN
fueconorg-1306	299	3	,	,	PUNCT
fueconorg-1306	299	4	2014	2014	NUM
fueconorg-1306	299	5	,	,	PUNCT
fueconorg-1306	299	6	eprijava	eprijava	NOUN
fueconorg-1306	299	7	portal	portal	PROPN
fueconorg-1306	299	8	,	,	PUNCT
fueconorg-1306	299	9	korisničko	korisničko	PROPN
fueconorg-1306	299	10	uputstvo	uputstvo	PROPN
fueconorg-1306	299	11	verzija	verzija	PROPN
fueconorg-1306	299	12	1.0.0	1.0.0	NUM
fueconorg-1306	299	13	,	,	PUNCT
fueconorg-1306	299	14	available	available	ADJ
fueconorg-1306	299	15	at	at	ADP
fueconorg-1306	299	16	www.tax.gov.me/	www.tax.gov.me/	PROPN
fueconorg-1306	299	17	taxisportal	taxisportal	ADJ
fueconorg-1306	299	18	,	,	PUNCT
fueconorg-1306	299	19	(	(	PUNCT
fueconorg-1306	299	20	accessed	access	VERB
fueconorg-1306	299	21	22	22	NUM
fueconorg-1306	299	22	.	.	PUNCT
fueconorg-1306	300	1	september	september	PROPN
fueconorg-1306	300	2	2015	2015	NUM
fueconorg-1306	300	3	.	.	PUNCT
fueconorg-1306	300	4	)	)	PUNCT
fueconorg-1306	300	5	.	.	PUNCT
fueconorg-1306	301	1	19	19	NUM
fueconorg-1306	301	2	.	.	PUNCT
fueconorg-1306	301	3	predlog	predlog	PROPN
fueconorg-1306	301	4	zakona	zakona	PROPN
fueconorg-1306	301	5	o	o	PROPN
fueconorg-1306	301	6	računovodstvu	računovodstvu	PROPN
fueconorg-1306	301	7	,	,	PUNCT
fueconorg-1306	301	8	član	član	NOUN
fueconorg-1306	301	9	8	8	NUM
fueconorg-1306	301	10	,	,	PUNCT
fueconorg-1306	301	11	available	available	ADJ
fueconorg-1306	301	12	at	at	ADP
fueconorg-1306	301	13	www.mf.gov.me/rubrike/javnerasprave	www.mf.gov.me/rubrike/javnerasprave	PROPN
fueconorg-1306	301	14	,	,	PUNCT
fueconorg-1306	301	15	accessed	access	VERB
fueconorg-1306	301	16	22	22	NUM
fueconorg-1306	301	17	.	.	PUNCT
fueconorg-1306	302	1	september	september	PROPN
fueconorg-1306	302	2	2015	2015	NUM
fueconorg-1306	302	3	.	.	PUNCT
fueconorg-1306	302	4	)	)	PUNCT
fueconorg-1306	302	5	.	.	PUNCT
fueconorg-1306	303	1	20	20	NUM
fueconorg-1306	303	2	.	.	PUNCT
fueconorg-1306	304	1	roohani	roohani	PROPN
fueconorg-1306	304	2	s	s	PROPN
fueconorg-1306	304	3	,	,	PUNCT
fueconorg-1306	304	4	furusho	furusho	PROPN
fueconorg-1306	304	5	y	y	PROPN
fueconorg-1306	304	6	,	,	PUNCT
fueconorg-1306	304	7	koizumi	koizumi	PROPN
fueconorg-1306	304	8	m.	m.	PROPN
fueconorg-1306	304	9	xbrl	xbrl	PROPN
fueconorg-1306	304	10	:	:	PUNCT
fueconorg-1306	304	11	improving	improve	VERB
fueconorg-1306	304	12	transparency	transparency	NOUN
fueconorg-1306	304	13	and	and	CCONJ
fueconorg-1306	304	14	monitoring	monitoring	NOUN
fueconorg-1306	304	15	functions	function	NOUN
fueconorg-1306	304	16	of	of	ADP
fueconorg-1306	304	17	corporate	corporate	ADJ
fueconorg-1306	304	18	governance	governance	NOUN
fueconorg-1306	304	19	.	.	PUNCT
fueconorg-1306	305	1	international	international	ADJ
fueconorg-1306	305	2	journal	journal	PROPN
fueconorg-1306	305	3	of	of	ADP
fueconorg-1306	305	4	disclosure	disclosure	NOUN
fueconorg-1306	305	5	&	&	CCONJ
fueconorg-1306	305	6	governance	governance	NOUN
fueconorg-1306	305	7	.	.	PUNCT
fueconorg-1306	306	1	21	21	NUM
fueconorg-1306	306	2	.	.	PUNCT
fueconorg-1306	306	3	securities	security	NOUN
fueconorg-1306	306	4	and	and	CCONJ
fueconorg-1306	306	5	exchange	exchange	PROPN
fueconorg-1306	306	6	commission	commission	PROPN
fueconorg-1306	306	7	(	(	PUNCT
fueconorg-1306	306	8	2009	2009	NUM
fueconorg-1306	306	9	)	)	PUNCT
fueconorg-1306	306	10	,	,	PUNCT
fueconorg-1306	306	11	available	available	ADJ
fueconorg-1306	306	12	at	at	ADP
fueconorg-1306	306	13	www.sec.gov/rules/final/2009/33-9002	www.sec.gov/rules/final/2009/33-9002	PROPN
fueconorg-1306	306	14	,	,	PUNCT
fueconorg-1306	306	15	(	(	PUNCT
fueconorg-1306	306	16	accessed	access	VERB
fueconorg-1306	306	17	15	15	NUM
fueconorg-1306	306	18	.	.	PUNCT
fueconorg-1306	307	1	september	september	PROPN
fueconorg-1306	307	2	2015	2015	NUM
fueconorg-1306	307	3	.	.	PUNCT
fueconorg-1306	307	4	)	)	PUNCT
fueconorg-1306	307	5	.	.	PUNCT
fueconorg-1306	308	1	22	22	NUM
fueconorg-1306	308	2	.	.	PUNCT
fueconorg-1306	309	1	standard	standard	ADJ
fueconorg-1306	309	2	business	business	NOUN
fueconorg-1306	309	3	reporting	reporting	NOUN
fueconorg-1306	309	4	,	,	PUNCT
fueconorg-1306	309	5	(	(	PUNCT
fueconorg-1306	309	6	2012	2012	NUM
fueconorg-1306	309	7	)	)	PUNCT
fueconorg-1306	309	8	,	,	PUNCT
fueconorg-1306	309	9	options	option	NOUN
fueconorg-1306	309	10	paper	paper	NOUN
fueconorg-1306	309	11	:	:	PUNCT
fueconorg-1306	309	12	use	use	NOUN
fueconorg-1306	309	13	of	of	ADP
fueconorg-1306	309	14	standard	standard	ADJ
fueconorg-1306	309	15	business	business	NOUN
fueconorg-1306	309	16	reporting	reporting	NOUN
fueconorg-1306	309	17	(	(	PUNCT
fueconorg-1306	309	18	sbr	sbr	NOUN
fueconorg-1306	309	19	)	)	PUNCT
fueconorg-1306	309	20	for	for	ADP
fueconorg-1306	309	21	financial	financial	ADJ
fueconorg-1306	309	22	report	report	NOUN
fueconorg-1306	309	23	,	,	PUNCT
fueconorg-1306	309	24	available	available	ADJ
fueconorg-1306	309	25	at	at	ADP
fueconorg-1306	309	26	www.pc.gov.au/inquiries/completed/coag-reporting/r,(accessed	www.pc.gov.au/inquiries/completed/coag-reporting/r,(accesse	VERB
fueconorg-1306	309	27	10	10	NUM
fueconorg-1306	309	28	.	.	PUNCT
fueconorg-1306	310	1	september	september	PROPN
fueconorg-1306	310	2	2015	2015	NUM
fueconorg-1306	310	3	.	.	PUNCT
fueconorg-1306	310	4	)	)	PUNCT
fueconorg-1306	310	5	.	.	PUNCT
fueconorg-1306	311	1	http://www.acra.gov.sg/	http://www.acra.gov.sg/	PROPN
fueconorg-1306	311	2	http://www.nysscpa.org/committees/emergingtech/xbrl_2003.htm	http://www.nysscpa.org/committees/emergingtech/xbrl_2003.htm	PROPN
fueconorg-1306	311	3	http://www.ffiec.gov/	http://www.ffiec.gov/	PROPN
fueconorg-1306	312	1	http://www.scmn.me/index	http://www.scmn.me/index	PROPN
fueconorg-1306	312	2	http://www.themix.org/sites/default/files/mix-xbrl/casestudy/2003	http://www.themix.org/sites/default/files/mix-xbrl/casestudy/2003	PROPN
fueconorg-1306	312	3	http://www.themix.org/sites/default/files/mix-xbrl/casestudy/2003	http://www.themix.org/sites/default/files/mix-xbrl/casestudy/2003	NUM
fueconorg-1306	312	4	http://www.monstat.org/userfiles/file/registri.pdf	http://www.monstat.org/userfiles/file/registri.pdf	NOUN
fueconorg-1306	312	5	http://www.tax.gov.me/taxisportal	http://www.tax.gov.me/taxisportal	ADJ
fueconorg-1306	312	6	http://www.tax.gov.me/taxisportal	http://www.tax.gov.me/taxisportal	PROPN
fueconorg-1306	312	7	http://www.sec.gov/rules/final/2009/33-9002	http://www.sec.gov/rules/final/2009/33-9002	NOUN
fueconorg-1306	312	8	http://www.pc.gov.au/inquiries/completed/coag-reporting/r	http://www.pc.gov.au/inquiries/completed/coag-reporting/r	NOUN
fueconorg-1306	312	9	application	application	NOUN
fueconorg-1306	312	10	of	of	ADP
fueconorg-1306	312	11	xbrl	xbrl	PROPN
fueconorg-1306	312	12	-	-	PUNCT
fueconorg-1306	312	13	a	a	NOUN
fueconorg-1306	312	14	in	in	ADP
fueconorg-1306	312	15	the	the	DET
fueconorg-1306	312	16	function	function	NOUN
fueconorg-1306	312	17	of	of	ADP
fueconorg-1306	312	18	improvement	improvement	NOUN
fueconorg-1306	312	19	of	of	ADP
fueconorg-1306	312	20	quality	quality	NOUN
fueconorg-1306	312	21	of	of	ADP
fueconorg-1306	312	22	financial	financial	ADJ
fueconorg-1306	312	23	reporting	reporting	NOUN
fueconorg-1306	312	24	in	in	ADP
fueconorg-1306	312	25	montenegro	montenegro	PROPN
fueconorg-1306	312	26	295	295	NUM
fueconorg-1306	312	27	23	23	NUM
fueconorg-1306	312	28	.	.	PUNCT
fueconorg-1306	313	1	zakon	zakon	PROPN
fueconorg-1306	313	2	o	o	PROPN
fueconorg-1306	313	3	računovodstvu	računovodstvu	VERB
fueconorg-1306	313	4	i	i	PRON
fueconorg-1306	313	5	reviziji	reviziji	VERB
fueconorg-1306	313	6	,	,	PUNCT
fueconorg-1306	313	7	-"sl	-"sl	NOUN
fueconorg-1306	313	8	.	.	PUNCT
fueconorg-1306	313	9	list	list	NOUN
fueconorg-1306	313	10	rcg	rcg	NOUN
fueconorg-1306	313	11	"	"	PUNCT
fueconorg-1306	313	12	,	,	PUNCT
fueconorg-1306	313	13	br	br	PROPN
fueconorg-1306	313	14	.	.	PUNCT
fueconorg-1306	314	1	69/05	69/05	NUM
fueconorg-1306	314	2	,	,	PUNCT
fueconorg-1306	314	3	"	"	PUNCT
fueconorg-1306	314	4	sl	sl	NOUN
fueconorg-1306	314	5	.	.	PROPN
fueconorg-1306	314	6	list	list	PROPN
fueconorg-1306	314	7	crne	crne	PROPN
fueconorg-1306	314	8	gore	gore	PROPN
fueconorg-1306	314	9	"	"	PUNCT
fueconorg-1306	314	10	,	,	PUNCT
fueconorg-1306	314	11	br	br	PROPN
fueconorg-1306	314	12	.	.	NOUN
fueconorg-1306	314	13	80/08	80/08	NUM
fueconorg-1306	314	14	,	,	PUNCT
fueconorg-1306	314	15	32/11	32/11	NUM
fueconorg-1306	314	16	,	,	PUNCT
fueconorg-1306	314	17	(	(	PUNCT
fueconorg-1306	314	18	član	član	PROPN
fueconorg-1306	314	19	6b	6b	PROPN
fueconorg-1306	314	20	.	.	PUNCT
fueconorg-1306	315	1	stav	stav	PROPN
fueconorg-1306	315	2	1	1	NUM
fueconorg-1306	315	3	.	.	PUNCT
fueconorg-1306	316	1	i	i	PRON
fueconorg-1306	316	2	4	4	NUM
fueconorg-1306	316	3	)	)	PUNCT
fueconorg-1306	316	4	.	.	PUNCT
fueconorg-1306	317	1	24	24	NUM
fueconorg-1306	317	2	.	.	PUNCT
fueconorg-1306	318	1	zakon	zakon	PROPN
fueconorg-1306	318	2	o	o	PROPN
fueconorg-1306	318	3	računovodstvu	računovodstvu	PROPN
fueconorg-1306	318	4	sl	sl	PROPN
fueconorg-1306	318	5	.	.	PROPN
fueconorg-1306	318	6	list	list	NOUN
fueconorg-1306	318	7	.	.	PUNCT
fueconorg-1306	319	1	srj	srj	NOUN
fueconorg-1306	319	2	,	,	PUNCT
fueconorg-1306	319	3	br	br	PROPN
fueconorg-1306	319	4	.	.	PUNCT
fueconorg-1306	319	5	18/93	18/93	NUM
fueconorg-1306	319	6	.	.	PUNCT
fueconorg-1306	320	1	25	25	NUM
fueconorg-1306	320	2	.	.	PUNCT
fueconorg-1306	321	1	zakon	zakon	PROPN
fueconorg-1306	321	2	o	o	PROPN
fueconorg-1306	321	3	privrednim	privrednim	NOUN
fueconorg-1306	321	4	društvima	društvima	NOUN
fueconorg-1306	321	5	(	(	PUNCT
fueconorg-1306	321	6	“	"	PUNCT
fueconorg-1306	321	7	sl	sl	INTJ
fueconorg-1306	321	8	.	.	PROPN
fueconorg-1306	321	9	list	list	NOUN
fueconorg-1306	321	10	rcg	rcg	PROPN
fueconorg-1306	321	11	”	"	PUNCT
fueconorg-1306	321	12	br	br	PROPN
fueconorg-1306	321	13	.	.	PUNCT
fueconorg-1306	321	14	06/02	06/02	NUM
fueconorg-1306	321	15	,	,	PUNCT
fueconorg-1306	321	16	17/07	17/07	NUM
fueconorg-1306	321	17	,	,	PUNCT
fueconorg-1306	321	18	80/08	80/08	NUM
fueconorg-1306	321	19	…	…	SYM
fueconorg-1306	321	20	40/11	40/11	NUM
fueconorg-1306	321	21	)	)	PUNCT
fueconorg-1306	321	22	.	.	PUNCT
fueconorg-1306	322	1	26	26	NUM
fueconorg-1306	322	2	.	.	PUNCT
fueconorg-1306	323	1	xbrl	xbrl	PROPN
fueconorg-1306	323	2	international	international	PROPN
fueconorg-1306	323	3	(	(	PUNCT
fueconorg-1306	323	4	2007	2007	NUM
fueconorg-1306	323	5	)	)	PUNCT
fueconorg-1306	323	6	,	,	PUNCT
fueconorg-1306	323	7	financial	financial	ADJ
fueconorg-1306	323	8	reporting	reporting	NOUN
fueconorg-1306	323	9	taxonomies	taxonomy	NOUN
fueconorg-1306	323	10	“	"	PUNCT
fueconorg-1306	323	11	available	available	ADJ
fueconorg-1306	323	12	at	at	ADP
fueconorg-1306	323	13	:	:	PUNCT
fueconorg-1306	323	14	www.xbrl.org/taxonomies	www.xbrl.org/taxonomie	NOUN
fueconorg-1306	323	15	,	,	PUNCT
fueconorg-1306	323	16	(	(	PUNCT
fueconorg-1306	323	17	accessed	access	VERB
fueconorg-1306	323	18	26	26	NUM
fueconorg-1306	323	19	.	.	PUNCT
fueconorg-1306	324	1	september	september	PROPN
fueconorg-1306	324	2	2015	2015	NUM
fueconorg-1306	324	3	.	.	PUNCT
fueconorg-1306	324	4	)	)	PUNCT
fueconorg-1306	324	5	.	.	PUNCT
fueconorg-1306	325	1	primjena	primjena	PROPN
fueconorg-1306	325	2	xbrl	xbrl	PROPN
fueconorg-1306	325	3	-	-	PUNCT
fueconorg-1306	325	4	a	a	PRON
fueconorg-1306	325	5	u	u	PROPN
fueconorg-1306	325	6	funkciji	funkciji	PROPN
fueconorg-1306	325	7	unapređenja	unapređenja	ADJ
fueconorg-1306	325	8	kvaliteta	kvaliteta	VERB
fueconorg-1306	325	9	finansijskog	finansijskog	ADV
fueconorg-1306	325	10	izveštavanja	izveštavanja	ADJ
fueconorg-1306	325	11	u	u	PROPN
fueconorg-1306	325	12	crnoj	crnoj	NOUN
fueconorg-1306	325	13	gori	gori	X
fueconorg-1306	325	14	računovodstvena	računovodstvena	PROPN
fueconorg-1306	325	15	profesija	profesija	PROPN
fueconorg-1306	325	16	,	,	PUNCT
fueconorg-1306	325	17	nakon	nakon	PROPN
fueconorg-1306	325	18	više	više	PROPN
fueconorg-1306	325	19	od	od	PROPN
fueconorg-1306	325	20	vijeka	vijeka	PROPN
fueconorg-1306	325	21	duge	duge	NOUN
fueconorg-1306	325	22	i	i	PRON
fueconorg-1306	325	23	uspješne	uspješne	VERB
fueconorg-1306	325	24	istorije	istorije	NOUN
fueconorg-1306	325	25	pružanja	pružanja	VERB
fueconorg-1306	325	26	računovodstvenih	računovodstvenih	PROPN
fueconorg-1306	326	1	i	i	PRON
fueconorg-1306	326	2	revizorskih	revizorskih	PROPN
fueconorg-1306	326	3	usluga	usluga	PROPN
fueconorg-1306	326	4	,	,	PUNCT
fueconorg-1306	326	5	suočava	suočava	PROPN
fueconorg-1306	326	6	se	se	PROPN
fueconorg-1306	326	7	sa	sa	PROPN
fueconorg-1306	326	8	mnogobrojnim	mnogobrojnim	PROPN
fueconorg-1306	326	9	izazovima	izazovima	PROPN
fueconorg-1306	327	1	i	i	PRON
fueconorg-1306	327	2	mogućnostima	mogućnostima	VERB
fueconorg-1306	327	3	u	u	PROPN
fueconorg-1306	327	4	xxi	xxi	PROPN
fueconorg-1306	327	5	vijeku	vijeku	ADJ
fueconorg-1306	327	6	.	.	PUNCT
fueconorg-1306	328	1	paralelno	paralelno	PROPN
fueconorg-1306	328	2	sa	sa	PROPN
fueconorg-1306	328	3	razvojem	razvojem	PROPN
fueconorg-1306	328	4	novih	novih	PROPN
fueconorg-1306	328	5	tehnologija	tehnologija	VERB
fueconorg-1306	328	6	,	,	PUNCT
fueconorg-1306	328	7	organizacionih	organizacionih	ADJ
fueconorg-1306	328	8	rješenja	rješenja	NOUN
fueconorg-1306	328	9	i	i	PRON
fueconorg-1306	328	10	uspostavljanjem	uspostavljanjem	VERB
fueconorg-1306	328	11	standarda	standarda	VERB
fueconorg-1306	328	12	finansijskog	finansijskog	NOUN
fueconorg-1306	328	13	izvještavanja	izvještavanja	PROPN
fueconorg-1306	328	14	,	,	PUNCT
fueconorg-1306	328	15	u	u	PROPN
fueconorg-1306	328	16	poslednjoj	poslednjoj	NOUN
fueconorg-1306	328	17	deceniji	deceniji	NOUN
fueconorg-1306	328	18	evidentna	evidentna	NOUN
fueconorg-1306	328	19	je	je	PROPN
fueconorg-1306	328	20	snažna	snažna	PROPN
fueconorg-1306	328	21	ekspanzija	ekspanzija	PROPN
fueconorg-1306	328	22	softverskih	softverskih	PROPN
fueconorg-1306	328	23	alata	alata	PROPN
fueconorg-1306	328	24	za	za	PROPN
fueconorg-1306	328	25	razmjenu	razmjenu	PROPN
fueconorg-1306	328	26	poslovnih	poslovnih	NOUN
fueconorg-1306	328	27	informacija	informacija	PROPN
fueconorg-1306	328	28	.	.	PUNCT
fueconorg-1306	329	1	krajem	krajem	PROPN
fueconorg-1306	329	2	devedesetih	devedesetih	PROPN
fueconorg-1306	329	3	godina	godina	PROPN
fueconorg-1306	329	4	prošlog	prošlog	PROPN
fueconorg-1306	329	5	vijeka	vijeka	PROPN
fueconorg-1306	329	6	,	,	PUNCT
fueconorg-1306	329	7	pojavio	pojavio	NOUN
fueconorg-1306	329	8	se	se	PROPN
fueconorg-1306	329	9	extensible	extensible	ADJ
fueconorg-1306	329	10	business	business	NOUN
fueconorg-1306	329	11	reporting	reporting	NOUN
fueconorg-1306	329	12	language	language	NOUN
fueconorg-1306	329	13	–	–	PUNCT
fueconorg-1306	329	14	xbrl	xbrl	PROPN
fueconorg-1306	329	15	,	,	PUNCT
fueconorg-1306	329	16	koji	koji	PROPN
fueconorg-1306	329	17	predstavlja	predstavlja	PROPN
fueconorg-1306	329	18	jednu	jednu	PROPN
fueconorg-1306	329	19	od	od	PROPN
fueconorg-1306	329	20	najznačajnijih	najznačajnijih	ADV
fueconorg-1306	329	21	tehnoloških	tehnoloških	PROPN
fueconorg-1306	329	22	inovacija	inovacija	PROPN
fueconorg-1306	329	23	u	u	PROPN
fueconorg-1306	329	24	finansijskom	finansijskom	PROPN
fueconorg-1306	329	25	izvještavanju	izvještavanju	PROPN
fueconorg-1306	329	26	,	,	PUNCT
fueconorg-1306	329	27	prikupljanju	prikupljanju	INTJ
fueconorg-1306	329	28	i	i	PRON
fueconorg-1306	329	29	razmjeni	razmjeni	VERB
fueconorg-1306	329	30	podataka	podataka	PROPN
fueconorg-1306	329	31	još	još	PROPN
fueconorg-1306	329	32	od	od	AUX
fueconorg-1306	329	33	pojave	pojave	PROPN
fueconorg-1306	329	34	elektronskih	elektronskih	PROPN
fueconorg-1306	329	35	tabelarnih	tabelarnih	PROPN
fueconorg-1306	329	36	prikaza	prikaza	PROPN
fueconorg-1306	329	37	.	.	PUNCT
fueconorg-1306	330	1	u	u	PROPN
fueconorg-1306	330	2	tom	tom	PROPN
fueconorg-1306	330	3	smislu	smislu	PROPN
fueconorg-1306	330	4	,	,	PUNCT
fueconorg-1306	330	5	cilj	cilj	PROPN
fueconorg-1306	330	6	ovoga	ovoga	PROPN
fueconorg-1306	330	7	rada	rada	PROPN
fueconorg-1306	330	8	jeste	jeste	PROPN
fueconorg-1306	330	9	da	da	PROPN
fueconorg-1306	330	10	izvrši	izvrši	PROPN
fueconorg-1306	330	11	procjenu	procjenu	PROPN
fueconorg-1306	330	12	xbrl	xbrl	PROPN
fueconorg-1306	330	13	-	-	PUNCT
fueconorg-1306	330	14	a	a	PRON
fueconorg-1306	330	15	u	u	PROPN
fueconorg-1306	330	16	funkciji	funkciji	PROPN
fueconorg-1306	330	17	unapređenja	unapređenja	ADJ
fueconorg-1306	330	18	kvaliteta	kvaliteta	VERB
fueconorg-1306	330	19	finansijskog	finansijskog	PROPN
fueconorg-1306	330	20	izvještavanja	izvještavanja	PROPN
fueconorg-1306	330	21	,	,	PUNCT
fueconorg-1306	330	22	ističući	ističući	VERB
fueconorg-1306	330	23	kako	kako	PROPN
fueconorg-1306	330	24	pozitivne	pozitivne	PROPN
fueconorg-1306	330	25	tako	tako	PROPN
fueconorg-1306	330	26	i	i	PRON
fueconorg-1306	330	27	negativne	negativne	ADV
fueconorg-1306	330	28	aspekte	aspekte	VERB
fueconorg-1306	330	29	ovog	ovog	NOUN
fueconorg-1306	330	30	standarda	standarda	NOUN
fueconorg-1306	330	31	za	za	PROPN
fueconorg-1306	330	32	razmjenu	razmjenu	VERB
fueconorg-1306	330	33	poslovnih	poslovnih	NOUN
fueconorg-1306	330	34	informacija	informacija	NOUN
fueconorg-1306	330	35	.	.	PUNCT
fueconorg-1306	331	1	no	no	INTJ
fueconorg-1306	331	2	,	,	PUNCT
fueconorg-1306	331	3	iako	iako	PROPN
fueconorg-1306	331	4	je	je	PROPN
fueconorg-1306	331	5	xbrl	xbrl	PROPN
fueconorg-1306	331	6	standard	standard	PROPN
fueconorg-1306	331	7	globalno	globalno	PROPN
fueconorg-1306	331	8	prihvaćen	prihvaćen	NOUN
fueconorg-1306	331	9	,	,	PUNCT
fueconorg-1306	331	10	te	te	AUX
fueconorg-1306	331	11	se	se	PROPN
fueconorg-1306	331	12	dokazao	dokazao	PROPN
fueconorg-1306	331	13	kao	kao	PROPN
fueconorg-1306	331	14	svojevrsni	svojevrsni	PROPN
fueconorg-1306	331	15	evergrin	evergrin	PROPN
fueconorg-1306	331	16	koji	koji	PROPN
fueconorg-1306	331	17	po	po	PROPN
fueconorg-1306	331	18	mnogima	mnogima	PROPN
fueconorg-1306	331	19	obećava	obećava	PROPN
fueconorg-1306	331	20	revoluciju	revoluciju	PROPN
fueconorg-1306	331	21	u	u	PROPN
fueconorg-1306	331	22	finansijskom	finansijskom	PROPN
fueconorg-1306	331	23	izvještavanju	izvještavanju	PROPN
fueconorg-1306	332	1	i	i	PRON
fueconorg-1306	332	2	razmjeni	razmjeni	VERB
fueconorg-1306	332	3	poslovnih	poslovnih	NOUN
fueconorg-1306	332	4	informacija	informacija	PROPN
fueconorg-1306	332	5	činjenica	činjenica	PROPN
fueconorg-1306	332	6	je	je	PROPN
fueconorg-1306	332	7	da	da	PROPN
fueconorg-1306	332	8	implementacija	implementacija	PROPN
fueconorg-1306	332	9	ovog	ovog	PROPN
fueconorg-1306	332	10	standarda	standarda	PROPN
fueconorg-1306	332	11	još	još	PROPN
fueconorg-1306	332	12	uvijek	uvijek	PROPN
fueconorg-1306	332	13	nije	nije	PROPN
fueconorg-1306	332	14	zaživjela	zaživjela	PROPN
fueconorg-1306	332	15	u	u	PROPN
fueconorg-1306	332	16	crnoj	crnoj	VERB
fueconorg-1306	332	17	gori	gori	X
fueconorg-1306	333	1	i	i	PRON
fueconorg-1306	333	2	u	u	NOUN
fueconorg-1306	333	3	regionu	regionu	NOUN
fueconorg-1306	333	4	.	.	PUNCT
fueconorg-1306	334	1	otuda	otuda	NOUN
fueconorg-1306	334	2	,	,	PUNCT
fueconorg-1306	335	1	jedan	jedan	PROPN
fueconorg-1306	335	2	od	od	PROPN
fueconorg-1306	335	3	ciljeva	ciljeva	PROPN
fueconorg-1306	335	4	ovog	ovog	PROPN
fueconorg-1306	335	5	rada	rada	PROPN
fueconorg-1306	335	6	jeste	jeste	PROPN
fueconorg-1306	335	7	i	i	PRON
fueconorg-1306	335	8	da	da	VERB
fueconorg-1306	335	9	ukaže	ukaže	ADJ
fueconorg-1306	335	10	na	na	PART
fueconorg-1306	335	11	odnos	odno	NOUN
fueconorg-1306	335	12	uzajamnosti	uzajamnosti	PROPN
fueconorg-1306	335	13	između	između	VERB
fueconorg-1306	335	14	primjene	primjene	PROPN
fueconorg-1306	335	15	xbrl	xbrl	PROPN
fueconorg-1306	335	16	standarda	standarda	PROPN
fueconorg-1306	335	17	u	u	PROPN
fueconorg-1306	335	18	računovodstvenoj	računovodstvenoj	PROPN
fueconorg-1306	335	19	praksi	praksi	PROPN
fueconorg-1306	335	20	sa	sa	PROPN
fueconorg-1306	335	21	nivoom	nivoom	PROPN
fueconorg-1306	335	22	razvijenosti	razvijenosti	PROPN
fueconorg-1306	335	23	računovodstvene	računovodstvene	PROPN
fueconorg-1306	335	24	regulative	regulative	ADJ
fueconorg-1306	335	25	,	,	PUNCT
fueconorg-1306	335	26	edukacijom	edukacijom	PROPN
fueconorg-1306	335	27	profesionalnih	profesionalnih	PROPN
fueconorg-1306	335	28	računovođa	računovođa	NOUN
fueconorg-1306	336	1	i	i	PRON
fueconorg-1306	336	2	spremnošću	spremnošću	VERB
fueconorg-1306	336	3	nacionalnih	nacionalnih	NOUN
fueconorg-1306	336	4	uspostavljača	uspostavljača	PROPN
fueconorg-1306	336	5	standarda	standarda	PROPN
fueconorg-1306	336	6	da	da	PROPN
fueconorg-1306	336	7	prihvate	prihvate	NOUN
fueconorg-1306	336	8	potrebu	potrebu	X
fueconorg-1306	336	9	za	za	PROPN
fueconorg-1306	336	10	standardizovanjem	standardizovanjem	NOUN
fueconorg-1306	336	11	finansijskog	finansijskog	ADJ
fueconorg-1306	336	12	izveštavanja	izveštavanja	ADJ
fueconorg-1306	336	13	u	u	NOUN
fueconorg-1306	336	14	pogledu	pogledu	NOUN
fueconorg-1306	336	15	razmjene	razmjene	NOUN
fueconorg-1306	336	16	informacija	informacija	PROPN
fueconorg-1306	336	17	.	.	PUNCT
fueconorg-1306	337	1	dakle	dakle	PROPN
fueconorg-1306	337	2	,	,	PUNCT
fueconorg-1306	337	3	sve	sve	NOUN
fueconorg-1306	337	4	ovo	ovo	PROPN
fueconorg-1306	337	5	smo	smo	PROPN
fueconorg-1306	337	6	naveli	naveli	PROPN
fueconorg-1306	337	7	kako	kako	PROPN
fueconorg-1306	337	8	bismo	bismo	VERB
fueconorg-1306	337	9	jasno	jasno	PROPN
fueconorg-1306	337	10	ukazali	ukazali	PROPN
fueconorg-1306	337	11	da	da	PROPN
fueconorg-1306	337	12	se	se	PROPN
fueconorg-1306	337	13	radi	radi	PROPN
fueconorg-1306	337	14	o	o	PROPN
fueconorg-1306	337	15	velikom	velikom	NOUN
fueconorg-1306	337	16	naučnom	naučnom	NOUN
fueconorg-1306	337	17	izazovu	izazovu	PROPN
fueconorg-1306	337	18	da	da	PROPN
fueconorg-1306	337	19	se	se	PROPN
fueconorg-1306	337	20	jedno	jedno	PROPN
fueconorg-1306	337	21	novo	novo	PROPN
fueconorg-1306	337	22	i	i	PROPN
fueconorg-1306	337	23	za	za	PROPN
fueconorg-1306	337	24	naše	naše	PROPN
fueconorg-1306	337	25	uslove	uslove	PROPN
fueconorg-1306	337	26	još	još	PROPN
fueconorg-1306	337	27	uvijek	uvijek	PROPN
fueconorg-1306	337	28	neistraženo	neistraženo	PROPN
fueconorg-1306	337	29	područje	područje	VERB
fueconorg-1306	337	30	osvijetli	osvijetli	PROPN
fueconorg-1306	337	31	sa	sa	PROPN
fueconorg-1306	337	32	aspekta	aspekta	PROPN
fueconorg-1306	337	33	primjene	primjene	PROPN
fueconorg-1306	337	34	savremenih	savremenih	PROPN
fueconorg-1306	337	35	metoda	metoda	PROPN
fueconorg-1306	337	36	računovodstvene	računovodstvene	PROPN
fueconorg-1306	337	37	teorije	teorije	NOUN
fueconorg-1306	337	38	i	i	PRON
fueconorg-1306	337	39	prakse	prakse	VERB
fueconorg-1306	337	40	.	.	PUNCT
fueconorg-1306	338	1	u	u	PROPN
fueconorg-1306	338	2	tom	tom	PROPN
fueconorg-1306	338	3	kontekstu	kontekstu	PROPN
fueconorg-1306	338	4	će	će	PROPN
fueconorg-1306	338	5	biti	biti	PROPN
fueconorg-1306	338	6	veoma	veoma	PROPN
fueconorg-1306	338	7	interesantno	interesantno	PROPN
fueconorg-1306	338	8	fokusirati	fokusirati	PROPN
fueconorg-1306	338	9	se	se	PROPN
fueconorg-1306	339	1	na	na	AUX
fueconorg-1306	339	2	crnu	crnu	PROPN
fueconorg-1306	339	3	goru	goru	PROPN
fueconorg-1306	339	4	,	,	PUNCT
fueconorg-1306	339	5	koja	koja	PROPN
fueconorg-1306	339	6	ide	ide	NOUN
fueconorg-1306	339	7	u	u	NOUN
fueconorg-1306	339	8	pravcu	pravcu	VERB
fueconorg-1306	339	9	evroatlanskih	evroatlanskih	NOUN
fueconorg-1306	339	10	integracija	integracija	NOUN
fueconorg-1306	339	11	,	,	PUNCT
fueconorg-1306	339	12	i	i	PRON
fueconorg-1306	339	13	koja	koja	PROPN
fueconorg-1306	339	14	je	je	PROPN
fueconorg-1306	339	15	do	do	AUX
fueconorg-1306	339	16	sada	sada	PROPN
fueconorg-1306	339	17	imala	imala	PROPN
fueconorg-1306	339	18	prilike	prilike	PROPN
fueconorg-1306	339	19	da	da	PROPN
fueconorg-1306	339	20	se	se	PROPN
fueconorg-1306	339	21	sretne	sretne	PROPN
fueconorg-1306	339	22	sa	sa	PROPN
fueconorg-1306	339	23	brojnim	brojnim	NOUN
fueconorg-1306	339	24	institucionalnim	institucionalnim	NOUN
fueconorg-1306	339	25	i	i	PRON
fueconorg-1306	339	26	regulatornim	regulatornim	VERB
fueconorg-1306	339	27	problemima	problemima	PROPN
fueconorg-1306	339	28	koji	koji	PROPN
fueconorg-1306	339	29	su	su	PROPN
fueconorg-1306	340	1	na	na	PROPN
fueconorg-1306	340	2	određeni	određeni	PROPN
fueconorg-1306	340	3	način	način	PROPN
fueconorg-1306	340	4	dovodili	dovodili	PROPN
fueconorg-1306	340	5	u	u	PROPN
fueconorg-1306	340	6	sumnju	sumnju	NOUN
fueconorg-1306	340	7	upotrebnu	upotrebnu	NOUN
fueconorg-1306	340	8	vrijednost	vrijednost	ADP
fueconorg-1306	340	9	finansijskog	finansijskog	ADJ
fueconorg-1306	340	10	izvještavanja	izvještavanja	NOUN
fueconorg-1306	340	11	.	.	PUNCT
fueconorg-1306	341	1	ključne	ključne	PROPN
fueconorg-1306	341	2	riječi	riječi	PROPN
fueconorg-1306	341	3	:	:	PUNCT
fueconorg-1306	341	4	xbrl	xbrl	PROPN
fueconorg-1306	341	5	,	,	PUNCT
fueconorg-1306	341	6	finansijsko	finansijsko	ADV
fueconorg-1306	341	7	izvještavanje	izvještavanje	NOUN
fueconorg-1306	341	8	,	,	PUNCT
fueconorg-1306	341	9	internet	internet	NOUN
fueconorg-1306	341	10	,	,	PUNCT
fueconorg-1306	341	11	preduzeće	preduzeće	NOUN
fueconorg-1306	341	12	,	,	PUNCT
fueconorg-1306	341	13	računovodstveni	računovodstveni	PROPN
fueconorg-1306	341	14	standardi	standardi	PROPN
fueconorg-1306	341	15	,	,	PUNCT
fueconorg-1306	341	16	regulativa	regulativa	NOUN
fueconorg-1306	341	17	,	,	PUNCT
fueconorg-1306	341	18	stejkholderi	stejkholderi	PROPN
fueconorg-1306	341	19	,	,	PUNCT
fueconorg-1306	341	20	globalizacija	globalizacija	NOUN
fueconorg-1306	341	21	.	.	PUNCT
fueconorg-1306	342	1	http://www.xbrl.org/taxonomies	http://www.xbrl.org/taxonomie	NOUN