id	sid	tid	token	lemma	pos
fueconorg-3608	1	1	facta	facta	PROPN
fueconorg-3608	1	2	universitatis	universitatis	PROPN
fueconorg-3608	1	3	series	series	NOUN
fueconorg-3608	1	4	:	:	PUNCT
fueconorg-3608	1	5	economics	economic	NOUN
fueconorg-3608	1	6	and	and	CCONJ
fueconorg-3608	1	7	organization	organization	NOUN
fueconorg-3608	1	8	vol	vol	NOUN
fueconorg-3608	1	9	.	.	PROPN
fueconorg-3608	1	10	15	15	NUM
fueconorg-3608	1	11	,	,	PUNCT
fueconorg-3608	1	12	no	no	DET
fueconorg-3608	1	13	2	2	NUM
fueconorg-3608	1	14	,	,	PUNCT
fueconorg-3608	1	15	2018	2018	NUM
fueconorg-3608	1	16	,	,	PUNCT
fueconorg-3608	1	17	pp	pp	ADJ
fueconorg-3608	1	18	.	.	PUNCT
fueconorg-3608	2	1	165	165	NUM
fueconorg-3608	2	2	176	176	NUM
fueconorg-3608	2	3	https://doi.org/10.22190/fueo1802165r	https://doi.org/10.22190/fueo1802165r	PROPN
fueconorg-3608	2	4	©	©	PROPN
fueconorg-3608	2	5	2018	2018	NUM
fueconorg-3608	2	6	by	by	ADP
fueconorg-3608	2	7	university	university	PROPN
fueconorg-3608	2	8	of	of	ADP
fueconorg-3608	2	9	niš	niš	PROPN
fueconorg-3608	2	10	,	,	PUNCT
fueconorg-3608	2	11	serbia	serbia	PROPN
fueconorg-3608	2	12	|	|	ADV
fueconorg-3608	2	13	creative	creative	ADJ
fueconorg-3608	2	14	commons	common	NOUN
fueconorg-3608	2	15	licence	licence	NOUN
fueconorg-3608	2	16	:	:	PUNCT
fueconorg-3608	2	17	cc	cc	VERB
fueconorg-3608	2	18	by	by	ADP
fueconorg-3608	2	19	-	-	PUNCT
fueconorg-3608	2	20	nc	nc	PROPN
fueconorg-3608	2	21	-	-	PUNCT
fueconorg-3608	2	22	nd	nd	NOUN
fueconorg-3608	2	23	review	review	NOUN
fueconorg-3608	2	24	paper	paper	NOUN
fueconorg-3608	2	25	harmonization	harmonization	NOUN
fueconorg-3608	2	26	of	of	ADP
fueconorg-3608	2	27	accounting	accounting	NOUN
fueconorg-3608	2	28	regulations	regulation	NOUN
fueconorg-3608	2	29	in	in	ADP
fueconorg-3608	2	30	the	the	DET
fueconorg-3608	2	31	european	european	PROPN
fueconorg-3608	2	32	union	union	PROPN
fueconorg-3608	2	33	with	with	ADP
fueconorg-3608	2	34	special	special	ADJ
fueconorg-3608	2	35	reference	reference	NOUN
fueconorg-3608	2	36	to	to	ADP
fueconorg-3608	2	37	the	the	DET
fueconorg-3608	2	38	eu	eu	PROPN
fueconorg-3608	2	39	central	central	ADJ
fueconorg-3608	2	40	and	and	CCONJ
fueconorg-3608	2	41	eastern	eastern	ADJ
fueconorg-3608	2	42	european	european	ADJ
fueconorg-3608	2	43	countries	country	NOUN
fueconorg-3608	2	44	1	1	NUM
fueconorg-3608	2	45	udc	udc	NOUN
fueconorg-3608	2	46	657.375:006.24(4	657.375:006.24(4	PROPN
fueconorg-3608	2	47	-	-	PUNCT
fueconorg-3608	2	48	672eu	672eu	PROPN
fueconorg-3608	2	49	)	)	PUNCT
fueconorg-3608	3	1	dragana	dragana	PROPN
fueconorg-3608	3	2	ranđelović	ranđelović	PROPN
fueconorg-3608	3	3	1	1	NUM
fueconorg-3608	3	4	,	,	PUNCT
fueconorg-3608	3	5	tadija	tadija	VERB
fueconorg-3608	3	6	đukić	đukić	VERB
fueconorg-3608	3	7	2	2	NUM
fueconorg-3608	3	8	1	1	NUM
fueconorg-3608	3	9	higher	high	ADJ
fueconorg-3608	3	10	business	business	NOUN
fueconorg-3608	3	11	school	school	NOUN
fueconorg-3608	3	12	of	of	ADP
fueconorg-3608	3	13	leskovac	leskovac	NOUN
fueconorg-3608	3	14	,	,	PUNCT
fueconorg-3608	3	15	leskovac	leskovac	PROPN
fueconorg-3608	3	16	,	,	PUNCT
fueconorg-3608	3	17	serbia	serbia	PROPN
fueconorg-3608	3	18	2	2	NUM
fueconorg-3608	3	19	university	university	NOUN
fueconorg-3608	3	20	of	of	ADP
fueconorg-3608	3	21	niš	niš	PROPN
fueconorg-3608	3	22	,	,	PUNCT
fueconorg-3608	3	23	faculty	faculty	NOUN
fueconorg-3608	3	24	of	of	ADP
fueconorg-3608	3	25	economics	economic	NOUN
fueconorg-3608	3	26	,	,	PUNCT
fueconorg-3608	3	27	niš	niš	NOUN
fueconorg-3608	3	28	,	,	PUNCT
fueconorg-3608	3	29	serbia	serbia	PROPN
fueconorg-3608	3	30	abstract	abstract	ADJ
fueconorg-3608	3	31	.	.	PUNCT
fueconorg-3608	4	1	the	the	DET
fueconorg-3608	4	2	emergence	emergence	NOUN
fueconorg-3608	4	3	and	and	CCONJ
fueconorg-3608	4	4	development	development	NOUN
fueconorg-3608	4	5	of	of	ADP
fueconorg-3608	4	6	a	a	DET
fueconorg-3608	4	7	unified	unified	ADJ
fueconorg-3608	4	8	european	european	ADJ
fueconorg-3608	4	9	market	market	NOUN
fueconorg-3608	4	10	imposes	impose	VERB
fueconorg-3608	4	11	a	a	DET
fueconorg-3608	4	12	need	need	NOUN
fueconorg-3608	4	13	for	for	ADP
fueconorg-3608	4	14	harmonization	harmonization	NOUN
fueconorg-3608	4	15	of	of	ADP
fueconorg-3608	4	16	financial	financial	ADJ
fueconorg-3608	4	17	reporting	reporting	NOUN
fueconorg-3608	4	18	of	of	ADP
fueconorg-3608	4	19	business	business	NOUN
fueconorg-3608	4	20	entites	entite	NOUN
fueconorg-3608	4	21	in	in	ADP
fueconorg-3608	4	22	the	the	DET
fueconorg-3608	4	23	european	european	PROPN
fueconorg-3608	4	24	union	union	PROPN
fueconorg-3608	4	25	.	.	PUNCT
fueconorg-3608	5	1	directives	directive	NOUN
fueconorg-3608	5	2	and	and	CCONJ
fueconorg-3608	5	3	regulations	regulation	NOUN
fueconorg-3608	5	4	are	be	AUX
fueconorg-3608	5	5	the	the	DET
fueconorg-3608	5	6	basic	basic	ADJ
fueconorg-3608	5	7	instruments	instrument	NOUN
fueconorg-3608	5	8	for	for	ADP
fueconorg-3608	5	9	harmonization	harmonization	NOUN
fueconorg-3608	5	10	of	of	ADP
fueconorg-3608	5	11	national	national	ADJ
fueconorg-3608	5	12	regulatory	regulatory	ADJ
fueconorg-3608	5	13	frameworks	framework	NOUN
fueconorg-3608	5	14	with	with	ADP
fueconorg-3608	5	15	aquaris	aquaris	PROPN
fueconorg-3608	5	16	,	,	PUNCT
fueconorg-3608	5	17	on	on	ADP
fueconorg-3608	5	18	the	the	DET
fueconorg-3608	5	19	one	one	NUM
fueconorg-3608	5	20	hand	hand	NOUN
fueconorg-3608	5	21	,	,	PUNCT
fueconorg-3608	5	22	and	and	CCONJ
fueconorg-3608	5	23	for	for	ADP
fueconorg-3608	5	24	hamozication	hamozication	NOUN
fueconorg-3608	5	25	of	of	ADP
fueconorg-3608	5	26	accounting	accounting	NOUN
fueconorg-3608	5	27	practices	practice	NOUN
fueconorg-3608	5	28	among	among	ADP
fueconorg-3608	5	29	member	member	NOUN
fueconorg-3608	5	30	countries	country	NOUN
fueconorg-3608	5	31	,	,	PUNCT
fueconorg-3608	5	32	as	as	ADV
fueconorg-3608	5	33	well	well	ADV
fueconorg-3608	5	34	as	as	ADP
fueconorg-3608	5	35	those	those	PRON
fueconorg-3608	5	36	which	which	PRON
fueconorg-3608	5	37	are	be	AUX
fueconorg-3608	5	38	claiming	claim	VERB
fueconorg-3608	5	39	membership	membership	NOUN
fueconorg-3608	5	40	,	,	PUNCT
fueconorg-3608	5	41	on	on	ADP
fueconorg-3608	5	42	the	the	DET
fueconorg-3608	5	43	other	other	ADJ
fueconorg-3608	5	44	.	.	PUNCT
fueconorg-3608	6	1	according	accord	VERB
fueconorg-3608	6	2	to	to	ADP
fueconorg-3608	6	3	the	the	DET
fueconorg-3608	6	4	model	model	NOUN
fueconorg-3608	6	5	of	of	ADP
fueconorg-3608	6	6	financial	financial	ADJ
fueconorg-3608	6	7	reporting	reporting	NOUN
fueconorg-3608	6	8	,	,	PUNCT
fueconorg-3608	6	9	the	the	DET
fueconorg-3608	6	10	countries	country	NOUN
fueconorg-3608	6	11	of	of	ADP
fueconorg-3608	6	12	central	central	ADJ
fueconorg-3608	6	13	and	and	CCONJ
fueconorg-3608	6	14	eastern	eastern	ADJ
fueconorg-3608	6	15	europe	europe	PROPN
fueconorg-3608	6	16	belong	belong	VERB
fueconorg-3608	6	17	or	or	CCONJ
fueconorg-3608	6	18	belonged	belong	VERB
fueconorg-3608	6	19	to	to	ADP
fueconorg-3608	6	20	the	the	DET
fueconorg-3608	6	21	mixed	mixed	ADJ
fueconorg-3608	6	22	economy	economy	NOUN
fueconorg-3608	6	23	model	model	NOUN
fueconorg-3608	6	24	.	.	PUNCT
fueconorg-3608	7	1	our	our	PRON
fueconorg-3608	7	2	country	country	NOUN
fueconorg-3608	7	3	belongs	belong	VERB
fueconorg-3608	7	4	to	to	ADP
fueconorg-3608	7	5	the	the	DET
fueconorg-3608	7	6	same	same	ADJ
fueconorg-3608	7	7	model	model	NOUN
fueconorg-3608	7	8	.	.	PUNCT
fueconorg-3608	8	1	in	in	ADP
fueconorg-3608	8	2	this	this	DET
fueconorg-3608	8	3	paper	paper	NOUN
fueconorg-3608	8	4	,	,	PUNCT
fueconorg-3608	8	5	we	we	PRON
fueconorg-3608	8	6	will	will	AUX
fueconorg-3608	8	7	describe	describe	VERB
fueconorg-3608	8	8	the	the	DET
fueconorg-3608	8	9	reaches	reach	NOUN
fueconorg-3608	8	10	of	of	ADP
fueconorg-3608	8	11	certain	certain	ADJ
fueconorg-3608	8	12	central	central	ADJ
fueconorg-3608	8	13	and	and	CCONJ
fueconorg-3608	8	14	eastern	eastern	ADJ
fueconorg-3608	8	15	europe	europe	PROPN
fueconorg-3608	8	16	economies	economy	NOUN
fueconorg-3608	8	17	in	in	ADP
fueconorg-3608	8	18	harmonization	harmonization	NOUN
fueconorg-3608	8	19	of	of	ADP
fueconorg-3608	8	20	financial	financial	ADJ
fueconorg-3608	8	21	reporting	reporting	NOUN
fueconorg-3608	8	22	in	in	ADP
fueconorg-3608	8	23	relation	relation	NOUN
fueconorg-3608	8	24	to	to	ADP
fueconorg-3608	8	25	the	the	DET
fueconorg-3608	8	26	current	current	ADJ
fueconorg-3608	8	27	regulations	regulation	NOUN
fueconorg-3608	8	28	of	of	ADP
fueconorg-3608	8	29	the	the	DET
fueconorg-3608	8	30	european	european	PROPN
fueconorg-3608	8	31	union	union	PROPN
fueconorg-3608	8	32	.	.	PUNCT
fueconorg-3608	9	1	using	use	VERB
fueconorg-3608	9	2	comparative	comparative	ADJ
fueconorg-3608	9	3	analysis	analysis	NOUN
fueconorg-3608	9	4	,	,	PUNCT
fueconorg-3608	9	5	we	we	PRON
fueconorg-3608	9	6	will	will	AUX
fueconorg-3608	9	7	point	point	VERB
fueconorg-3608	9	8	out	out	ADP
fueconorg-3608	9	9	the	the	DET
fueconorg-3608	9	10	essential	essential	ADJ
fueconorg-3608	9	11	features	feature	NOUN
fueconorg-3608	9	12	of	of	ADP
fueconorg-3608	9	13	the	the	DET
fueconorg-3608	9	14	regulatory	regulatory	ADJ
fueconorg-3608	9	15	frameworks	framework	NOUN
fueconorg-3608	9	16	of	of	ADP
fueconorg-3608	9	17	certain	certain	ADJ
fueconorg-3608	9	18	national	national	ADJ
fueconorg-3608	9	19	economises	economise	NOUN
fueconorg-3608	9	20	.	.	PUNCT
fueconorg-3608	10	1	positive	positive	ADJ
fueconorg-3608	10	2	experiences	experience	NOUN
fueconorg-3608	10	3	of	of	ADP
fueconorg-3608	10	4	these	these	DET
fueconorg-3608	10	5	countries	country	NOUN
fueconorg-3608	10	6	in	in	ADP
fueconorg-3608	10	7	the	the	DET
fueconorg-3608	10	8	development	development	NOUN
fueconorg-3608	10	9	of	of	ADP
fueconorg-3608	10	10	accounting	accounting	NOUN
fueconorg-3608	10	11	regulations	regulation	NOUN
fueconorg-3608	10	12	could	could	AUX
fueconorg-3608	10	13	be	be	AUX
fueconorg-3608	10	14	applied	apply	VERB
fueconorg-3608	10	15	in	in	ADP
fueconorg-3608	10	16	our	our	PRON
fueconorg-3608	10	17	country	country	NOUN
fueconorg-3608	10	18	.	.	PUNCT
fueconorg-3608	11	1	key	key	ADJ
fueconorg-3608	11	2	words	word	NOUN
fueconorg-3608	11	3	:	:	PUNCT
fueconorg-3608	11	4	financial	financial	ADJ
fueconorg-3608	11	5	reporting	reporting	NOUN
fueconorg-3608	11	6	,	,	PUNCT
fueconorg-3608	11	7	harmonization	harmonization	NOUN
fueconorg-3608	11	8	,	,	PUNCT
fueconorg-3608	11	9	central	central	ADJ
fueconorg-3608	11	10	and	and	CCONJ
fueconorg-3608	11	11	eastern	eastern	ADJ
fueconorg-3608	11	12	europe	europe	PROPN
fueconorg-3608	11	13	,	,	PUNCT
fueconorg-3608	11	14	international	international	ADJ
fueconorg-3608	11	15	accounting	accounting	NOUN
fueconorg-3608	11	16	regulations	regulation	NOUN
fueconorg-3608	11	17	jel	jel	PROPN
fueconorg-3608	11	18	classification	classification	NOUN
fueconorg-3608	11	19	:	:	PUNCT
fueconorg-3608	11	20	m40	m40	NOUN
fueconorg-3608	11	21	,	,	PUNCT
fueconorg-3608	11	22	m41	m41	NOUN
fueconorg-3608	11	23	introduction	introduction	NOUN
fueconorg-3608	11	24	the	the	DET
fueconorg-3608	11	25	countries	country	NOUN
fueconorg-3608	11	26	of	of	ADP
fueconorg-3608	11	27	central	central	ADJ
fueconorg-3608	11	28	and	and	CCONJ
fueconorg-3608	11	29	eastern	eastern	ADJ
fueconorg-3608	11	30	europe	europe	PROPN
fueconorg-3608	11	31	,	,	PUNCT
fueconorg-3608	11	32	during	during	ADP
fueconorg-3608	11	33	the	the	DET
fueconorg-3608	11	34	transition	transition	NOUN
fueconorg-3608	11	35	period	period	NOUN
fueconorg-3608	11	36	,	,	PUNCT
fueconorg-3608	11	37	carried	carry	VERB
fueconorg-3608	11	38	out	out	ADP
fueconorg-3608	11	39	socio	socio	NOUN
fueconorg-3608	11	40	-	-	PUNCT
fueconorg-3608	11	41	economic	economic	ADJ
fueconorg-3608	11	42	reforms	reform	NOUN
fueconorg-3608	11	43	in	in	ADP
fueconorg-3608	11	44	order	order	NOUN
fueconorg-3608	11	45	to	to	PART
fueconorg-3608	11	46	achieve	achieve	VERB
fueconorg-3608	11	47	economic	economic	ADJ
fueconorg-3608	11	48	prosperity	prosperity	NOUN
fueconorg-3608	11	49	and	and	CCONJ
fueconorg-3608	11	50	higher	high	ADJ
fueconorg-3608	11	51	living	living	NOUN
fueconorg-3608	11	52	standards	standard	NOUN
fueconorg-3608	11	53	.	.	PUNCT
fueconorg-3608	12	1	the	the	DET
fueconorg-3608	12	2	more	more	ADV
fueconorg-3608	12	3	dynamic	dynamic	ADJ
fueconorg-3608	12	4	economic	economic	ADJ
fueconorg-3608	12	5	development	development	NOUN
fueconorg-3608	12	6	of	of	ADP
fueconorg-3608	12	7	troubled	troubled	ADJ
fueconorg-3608	12	8	transitional	transitional	ADJ
fueconorg-3608	12	9	economies	economy	NOUN
fueconorg-3608	12	10	received	receive	VERB
fueconorg-3608	12	11	february	february	PROPN
fueconorg-3608	12	12	04	04	NUM
fueconorg-3608	12	13	,	,	PUNCT
fueconorg-3608	12	14	2018	2018	NUM
fueconorg-3608	12	15	/	/	PUNCT
fueconorg-3608	12	16	revised	revise	VERB
fueconorg-3608	12	17	april	april	PROPN
fueconorg-3608	12	18	15	15	NUM
fueconorg-3608	12	19	,	,	PUNCT
fueconorg-3608	12	20	2018	2018	NUM
fueconorg-3608	12	21	/	/	PUNCT
fueconorg-3608	12	22	accepted	accept	VERB
fueconorg-3608	12	23	april	april	PROPN
fueconorg-3608	12	24	20	20	NUM
fueconorg-3608	12	25	,	,	PUNCT
fueconorg-3608	12	26	2018	2018	NUM
fueconorg-3608	12	27	corresponding	correspond	VERB
fueconorg-3608	12	28	author	author	NOUN
fueconorg-3608	12	29	:	:	PUNCT
fueconorg-3608	12	30	dragana	dragana	PROPN
fueconorg-3608	12	31	ranđelović	ranđelović	VERB
fueconorg-3608	12	32	higher	high	ADJ
fueconorg-3608	12	33	business	business	NOUN
fueconorg-3608	12	34	school	school	NOUN
fueconorg-3608	12	35	of	of	ADP
fueconorg-3608	12	36	leskovac	leskovac	NOUN
fueconorg-3608	12	37	,	,	PUNCT
fueconorg-3608	12	38	leskovac	leskovac	PROPN
fueconorg-3608	12	39	,	,	PUNCT
fueconorg-3608	12	40	serbia	serbia	PROPN
fueconorg-3608	12	41	e	e	NOUN
fueconorg-3608	12	42	-	-	NOUN
fueconorg-3608	12	43	mail	mail	NOUN
fueconorg-3608	12	44	:	:	PUNCT
fueconorg-3608	13	1	draganaran@hotmail.com	draganaran@hotmail.com	X
fueconorg-3608	13	2	166	166	NUM
fueconorg-3608	13	3	d.	d.	PROPN
fueconorg-3608	13	4	ranđelović	ranđelović	PROPN
fueconorg-3608	13	5	,	,	PUNCT
fueconorg-3608	13	6	t.	t.	PROPN
fueconorg-3608	13	7	đukić	đukić	PROPN
fueconorg-3608	13	8	was	be	AUX
fueconorg-3608	13	9	conditioned	condition	VERB
fueconorg-3608	13	10	by	by	ADP
fueconorg-3608	13	11	the	the	DET
fueconorg-3608	13	12	attraction	attraction	NOUN
fueconorg-3608	13	13	of	of	ADP
fueconorg-3608	13	14	foreign	foreign	ADJ
fueconorg-3608	13	15	capital	capital	NOUN
fueconorg-3608	13	16	.	.	PUNCT
fueconorg-3608	14	1	the	the	DET
fueconorg-3608	14	2	liberalization	liberalization	NOUN
fueconorg-3608	14	3	of	of	ADP
fueconorg-3608	14	4	economic	economic	ADJ
fueconorg-3608	14	5	flows	flow	NOUN
fueconorg-3608	14	6	and	and	CCONJ
fueconorg-3608	14	7	the	the	DET
fueconorg-3608	14	8	establishment	establishment	NOUN
fueconorg-3608	14	9	of	of	ADP
fueconorg-3608	14	10	markets	market	NOUN
fueconorg-3608	14	11	in	in	ADP
fueconorg-3608	14	12	these	these	DET
fueconorg-3608	14	13	countries	country	NOUN
fueconorg-3608	14	14	caused	cause	VERB
fueconorg-3608	14	15	the	the	DET
fueconorg-3608	14	16	reform	reform	NOUN
fueconorg-3608	14	17	of	of	ADP
fueconorg-3608	14	18	the	the	DET
fueconorg-3608	14	19	accounting	accounting	NOUN
fueconorg-3608	14	20	systems	system	NOUN
fueconorg-3608	14	21	.	.	PUNCT
fueconorg-3608	15	1	in	in	ADP
fueconorg-3608	15	2	the	the	DET
fueconorg-3608	15	3	area	area	NOUN
fueconorg-3608	15	4	of	of	ADP
fueconorg-3608	15	5	financial	financial	ADJ
fueconorg-3608	15	6	reporting	reporting	NOUN
fueconorg-3608	15	7	,	,	PUNCT
fueconorg-3608	15	8	the	the	DET
fueconorg-3608	15	9	reforms	reform	NOUN
fueconorg-3608	15	10	were	be	AUX
fueconorg-3608	15	11	concerned	concern	VERB
fueconorg-3608	15	12	with	with	ADP
fueconorg-3608	15	13	the	the	DET
fueconorg-3608	15	14	development	development	NOUN
fueconorg-3608	15	15	of	of	ADP
fueconorg-3608	15	16	existing	exist	VERB
fueconorg-3608	15	17	regulations	regulation	NOUN
fueconorg-3608	15	18	and	and	CCONJ
fueconorg-3608	15	19	practices	practice	NOUN
fueconorg-3608	15	20	in	in	ADP
fueconorg-3608	15	21	accordance	accordance	NOUN
fueconorg-3608	15	22	with	with	ADP
fueconorg-3608	15	23	internationally	internationally	ADV
fueconorg-3608	15	24	accepted	accept	VERB
fueconorg-3608	15	25	ones	one	NOUN
fueconorg-3608	15	26	.	.	PUNCT
fueconorg-3608	16	1	this	this	PRON
fueconorg-3608	16	2	was	be	AUX
fueconorg-3608	16	3	done	do	VERB
fueconorg-3608	16	4	in	in	ADP
fueconorg-3608	16	5	order	order	NOUN
fueconorg-3608	16	6	to	to	PART
fueconorg-3608	16	7	raise	raise	VERB
fueconorg-3608	16	8	the	the	DET
fueconorg-3608	16	9	quality	quality	NOUN
fueconorg-3608	16	10	of	of	ADP
fueconorg-3608	16	11	financial	financial	ADJ
fueconorg-3608	16	12	statements	statement	NOUN
fueconorg-3608	16	13	in	in	ADP
fueconorg-3608	16	14	terms	term	NOUN
fueconorg-3608	16	15	of	of	ADP
fueconorg-3608	16	16	relevance	relevance	NOUN
fueconorg-3608	16	17	,	,	PUNCT
fueconorg-3608	16	18	comparability	comparability	NOUN
fueconorg-3608	16	19	,	,	PUNCT
fueconorg-3608	16	20	and	and	CCONJ
fueconorg-3608	16	21	transparency	transparency	NOUN
fueconorg-3608	16	22	of	of	ADP
fueconorg-3608	16	23	financial	financial	ADJ
fueconorg-3608	16	24	information	information	NOUN
fueconorg-3608	16	25	for	for	ADP
fueconorg-3608	16	26	foreign	foreign	ADJ
fueconorg-3608	16	27	users	user	NOUN
fueconorg-3608	16	28	.	.	PUNCT
fueconorg-3608	17	1	the	the	DET
fueconorg-3608	17	2	higher	high	ADJ
fueconorg-3608	17	3	quality	quality	NOUN
fueconorg-3608	17	4	of	of	ADP
fueconorg-3608	17	5	financial	financial	ADJ
fueconorg-3608	17	6	reports	report	NOUN
fueconorg-3608	17	7	had	have	VERB
fueconorg-3608	17	8	a	a	DET
fueconorg-3608	17	9	positive	positive	ADJ
fueconorg-3608	17	10	influence	influence	NOUN
fueconorg-3608	17	11	on	on	ADP
fueconorg-3608	17	12	the	the	DET
fueconorg-3608	17	13	general	general	ADJ
fueconorg-3608	17	14	level	level	NOUN
fueconorg-3608	17	15	of	of	ADP
fueconorg-3608	17	16	confidence	confidence	NOUN
fueconorg-3608	17	17	in	in	ADP
fueconorg-3608	17	18	the	the	DET
fueconorg-3608	17	19	financial	financial	ADJ
fueconorg-3608	17	20	system	system	NOUN
fueconorg-3608	17	21	of	of	ADP
fueconorg-3608	17	22	these	these	DET
fueconorg-3608	17	23	countries	country	NOUN
fueconorg-3608	17	24	,	,	PUNCT
fueconorg-3608	17	25	and	and	CCONJ
fueconorg-3608	17	26	therefore	therefore	ADV
fueconorg-3608	17	27	,	,	PUNCT
fueconorg-3608	17	28	on	on	ADP
fueconorg-3608	17	29	their	their	PRON
fueconorg-3608	17	30	competitiveness	competitiveness	NOUN
fueconorg-3608	17	31	and	and	CCONJ
fueconorg-3608	17	32	appeal	appeal	VERB
fueconorg-3608	17	33	for	for	ADP
fueconorg-3608	17	34	attracting	attract	VERB
fueconorg-3608	17	35	foreign	foreign	ADJ
fueconorg-3608	17	36	direct	direct	ADJ
fueconorg-3608	17	37	and	and	CCONJ
fueconorg-3608	17	38	portfolio	portfolio	NOUN
fueconorg-3608	17	39	investments	investment	NOUN
fueconorg-3608	17	40	.	.	PUNCT
fueconorg-3608	18	1	most	most	ADJ
fueconorg-3608	18	2	of	of	ADP
fueconorg-3608	18	3	these	these	DET
fueconorg-3608	18	4	countries	country	NOUN
fueconorg-3608	18	5	have	have	AUX
fueconorg-3608	18	6	been	be	AUX
fueconorg-3608	18	7	,	,	PUNCT
fueconorg-3608	18	8	or	or	CCONJ
fueconorg-3608	18	9	continue	continue	VERB
fueconorg-3608	18	10	to	to	PART
fueconorg-3608	18	11	be	be	AUX
fueconorg-3608	18	12	strategically	strategically	ADV
fueconorg-3608	18	13	oriented	orient	VERB
fueconorg-3608	18	14	towards	towards	ADP
fueconorg-3608	18	15	european	european	ADJ
fueconorg-3608	18	16	integration	integration	NOUN
fueconorg-3608	18	17	.	.	PUNCT
fueconorg-3608	19	1	because	because	SCONJ
fueconorg-3608	19	2	of	of	ADP
fueconorg-3608	19	3	that	that	PRON
fueconorg-3608	19	4	,	,	PUNCT
fueconorg-3608	19	5	the	the	DET
fueconorg-3608	19	6	implemented	implement	VERB
fueconorg-3608	19	7	reforms	reform	NOUN
fueconorg-3608	19	8	in	in	ADP
fueconorg-3608	19	9	the	the	DET
fueconorg-3608	19	10	legal	legal	ADJ
fueconorg-3608	19	11	and	and	CCONJ
fueconorg-3608	19	12	accounting	accounting	NOUN
fueconorg-3608	19	13	systems	system	NOUN
fueconorg-3608	19	14	of	of	ADP
fueconorg-3608	19	15	these	these	DET
fueconorg-3608	19	16	countries	country	NOUN
fueconorg-3608	19	17	are	be	AUX
fueconorg-3608	19	18	based	base	VERB
fueconorg-3608	19	19	on	on	ADP
fueconorg-3608	19	20	the	the	DET
fueconorg-3608	19	21	acquis	acquis	ADJ
fueconorg-3608	19	22	communautaire	communautaire	NOUN
fueconorg-3608	19	23	of	of	ADP
fueconorg-3608	19	24	the	the	DET
fueconorg-3608	19	25	european	european	PROPN
fueconorg-3608	19	26	union	union	PROPN
fueconorg-3608	19	27	.	.	PUNCT
fueconorg-3608	20	1	with	with	ADP
fueconorg-3608	20	2	regard	regard	NOUN
fueconorg-3608	20	3	to	to	ADP
fueconorg-3608	20	4	the	the	DET
fueconorg-3608	20	5	other	other	ADJ
fueconorg-3608	20	6	members	member	NOUN
fueconorg-3608	20	7	of	of	ADP
fueconorg-3608	20	8	the	the	DET
fueconorg-3608	20	9	union	union	NOUN
fueconorg-3608	20	10	,	,	PUNCT
fueconorg-3608	20	11	the	the	DET
fueconorg-3608	20	12	countries	country	NOUN
fueconorg-3608	20	13	of	of	ADP
fueconorg-3608	20	14	central	central	ADJ
fueconorg-3608	20	15	and	and	CCONJ
fueconorg-3608	20	16	eastern	eastern	ADJ
fueconorg-3608	20	17	europe	europe	PROPN
fueconorg-3608	20	18	differ	differ	VERB
fueconorg-3608	20	19	in	in	ADP
fueconorg-3608	20	20	terms	term	NOUN
fueconorg-3608	20	21	of	of	ADP
fueconorg-3608	20	22	socio	socio	NOUN
fueconorg-3608	20	23	-	-	PUNCT
fueconorg-3608	20	24	economic	economic	ADJ
fueconorg-3608	20	25	origin	origin	NOUN
fueconorg-3608	20	26	,	,	PUNCT
fueconorg-3608	20	27	historical	historical	ADJ
fueconorg-3608	20	28	evolution	evolution	NOUN
fueconorg-3608	20	29	,	,	PUNCT
fueconorg-3608	20	30	and	and	CCONJ
fueconorg-3608	20	31	the	the	DET
fueconorg-3608	20	32	achieved	achieve	VERB
fueconorg-3608	20	33	level	level	NOUN
fueconorg-3608	20	34	of	of	ADP
fueconorg-3608	20	35	development	development	NOUN
fueconorg-3608	20	36	.	.	PUNCT
fueconorg-3608	21	1	in	in	ADP
fueconorg-3608	21	2	the	the	DET
fueconorg-3608	21	3	continuation	continuation	NOUN
fueconorg-3608	21	4	of	of	ADP
fueconorg-3608	21	5	this	this	DET
fueconorg-3608	21	6	paper	paper	NOUN
fueconorg-3608	21	7	,	,	PUNCT
fueconorg-3608	21	8	we	we	PRON
fueconorg-3608	21	9	will	will	AUX
fueconorg-3608	21	10	look	look	VERB
fueconorg-3608	21	11	at	at	ADP
fueconorg-3608	21	12	the	the	DET
fueconorg-3608	21	13	peculiarities	peculiarity	NOUN
fueconorg-3608	21	14	of	of	ADP
fueconorg-3608	21	15	the	the	DET
fueconorg-3608	21	16	accounting	accounting	NOUN
fueconorg-3608	21	17	systems	system	NOUN
fueconorg-3608	21	18	of	of	ADP
fueconorg-3608	21	19	individual	individual	ADJ
fueconorg-3608	21	20	member	member	NOUN
fueconorg-3608	21	21	states	state	NOUN
fueconorg-3608	21	22	and	and	CCONJ
fueconorg-3608	21	23	candidates	candidate	NOUN
fueconorg-3608	21	24	,	,	PUNCT
fueconorg-3608	21	25	as	as	ADV
fueconorg-3608	21	26	well	well	ADV
fueconorg-3608	21	27	as	as	ADP
fueconorg-3608	21	28	the	the	DET
fueconorg-3608	21	29	scopes	scope	NOUN
fueconorg-3608	21	30	of	of	ADP
fueconorg-3608	21	31	harmonization	harmonization	NOUN
fueconorg-3608	21	32	of	of	ADP
fueconorg-3608	21	33	accounting	accounting	NOUN
fueconorg-3608	21	34	regulations	regulation	NOUN
fueconorg-3608	21	35	in	in	ADP
fueconorg-3608	21	36	relation	relation	NOUN
fueconorg-3608	21	37	to	to	ADP
fueconorg-3608	21	38	the	the	DET
fueconorg-3608	21	39	current	current	ADJ
fueconorg-3608	21	40	legal	legal	ADJ
fueconorg-3608	21	41	framework	framework	NOUN
fueconorg-3608	21	42	of	of	ADP
fueconorg-3608	21	43	the	the	DET
fueconorg-3608	21	44	european	european	PROPN
fueconorg-3608	21	45	union	union	PROPN
fueconorg-3608	21	46	.	.	PUNCT
fueconorg-3608	22	1	1	1	X
fueconorg-3608	22	2	.	.	X
fueconorg-3608	22	3	harmonization	harmonization	NOUN
fueconorg-3608	22	4	of	of	ADP
fueconorg-3608	22	5	the	the	DET
fueconorg-3608	22	6	accounting	accounting	NOUN
fueconorg-3608	22	7	regulations	regulation	NOUN
fueconorg-3608	22	8	of	of	ADP
fueconorg-3608	22	9	the	the	DET
fueconorg-3608	22	10	analyzed	analyze	VERB
fueconorg-3608	22	11	countries	country	NOUN
fueconorg-3608	22	12	of	of	ADP
fueconorg-3608	22	13	central	central	ADJ
fueconorg-3608	22	14	and	and	CCONJ
fueconorg-3608	22	15	eastern	eastern	ADJ
fueconorg-3608	22	16	europe	europe	PROPN
fueconorg-3608	22	17	with	with	ADP
fueconorg-3608	22	18	the	the	DET
fueconorg-3608	22	19	regulatory	regulatory	ADJ
fueconorg-3608	22	20	framework	framework	NOUN
fueconorg-3608	22	21	of	of	ADP
fueconorg-3608	22	22	the	the	DET
fueconorg-3608	22	23	european	european	PROPN
fueconorg-3608	22	24	union	union	PROPN
fueconorg-3608	22	25	the	the	DET
fueconorg-3608	22	26	accounting	accounting	NOUN
fueconorg-3608	22	27	systems	system	NOUN
fueconorg-3608	22	28	of	of	ADP
fueconorg-3608	22	29	individual	individual	ADJ
fueconorg-3608	22	30	countries	country	NOUN
fueconorg-3608	22	31	are	be	AUX
fueconorg-3608	22	32	determined	determine	VERB
fueconorg-3608	22	33	by	by	ADP
fueconorg-3608	22	34	the	the	DET
fueconorg-3608	22	35	economic	economic	ADJ
fueconorg-3608	22	36	and	and	CCONJ
fueconorg-3608	22	37	political	political	ADJ
fueconorg-3608	22	38	environment	environment	NOUN
fueconorg-3608	22	39	,	,	PUNCT
fueconorg-3608	22	40	the	the	DET
fueconorg-3608	22	41	legal	legal	ADJ
fueconorg-3608	22	42	and	and	CCONJ
fueconorg-3608	22	43	tax	tax	NOUN
fueconorg-3608	22	44	system	system	NOUN
fueconorg-3608	22	45	,	,	PUNCT
fueconorg-3608	22	46	professional	professional	ADJ
fueconorg-3608	22	47	practice	practice	NOUN
fueconorg-3608	22	48	and	and	CCONJ
fueconorg-3608	22	49	education	education	NOUN
fueconorg-3608	22	50	.	.	PUNCT
fueconorg-3608	23	1	depending	depend	VERB
fueconorg-3608	23	2	on	on	ADP
fueconorg-3608	23	3	the	the	DET
fueconorg-3608	23	4	key	key	ADJ
fueconorg-3608	23	5	features	feature	NOUN
fueconorg-3608	23	6	reflected	reflect	VERB
fueconorg-3608	23	7	in	in	ADP
fueconorg-3608	23	8	:	:	PUNCT
fueconorg-3608	23	9	the	the	DET
fueconorg-3608	23	10	dominant	dominant	ADJ
fueconorg-3608	23	11	sources	source	NOUN
fueconorg-3608	23	12	of	of	ADP
fueconorg-3608	23	13	financing	financing	NOUN
fueconorg-3608	23	14	,	,	PUNCT
fueconorg-3608	23	15	accounting	accounting	NOUN
fueconorg-3608	23	16	culture	culture	NOUN
fueconorg-3608	23	17	,	,	PUNCT
fueconorg-3608	23	18	the	the	DET
fueconorg-3608	23	19	legal	legal	ADJ
fueconorg-3608	23	20	system	system	NOUN
fueconorg-3608	23	21	,	,	PUNCT
fueconorg-3608	23	22	the	the	DET
fueconorg-3608	23	23	tax	tax	NOUN
fueconorg-3608	23	24	system	system	NOUN
fueconorg-3608	23	25	,	,	PUNCT
fueconorg-3608	23	26	the	the	DET
fueconorg-3608	23	27	financial	financial	ADJ
fueconorg-3608	23	28	reporting	reporting	NOUN
fueconorg-3608	23	29	objectives	objective	NOUN
fueconorg-3608	23	30	,	,	PUNCT
fueconorg-3608	23	31	the	the	DET
fueconorg-3608	23	32	primary	primary	ADJ
fueconorg-3608	23	33	users	user	NOUN
fueconorg-3608	23	34	of	of	ADP
fueconorg-3608	23	35	the	the	DET
fueconorg-3608	23	36	financial	financial	ADJ
fueconorg-3608	23	37	statements	statement	NOUN
fueconorg-3608	23	38	,	,	PUNCT
fueconorg-3608	23	39	the	the	DET
fueconorg-3608	23	40	accounting	accounting	NOUN
fueconorg-3608	23	41	principles	principle	NOUN
fueconorg-3608	23	42	,	,	PUNCT
fueconorg-3608	23	43	the	the	DET
fueconorg-3608	23	44	volume	volume	NOUN
fueconorg-3608	23	45	of	of	ADP
fueconorg-3608	23	46	disclosures	disclosure	NOUN
fueconorg-3608	23	47	,	,	PUNCT
fueconorg-3608	23	48	etc	etc	X
fueconorg-3608	23	49	.	.	X
fueconorg-3608	23	50	,	,	PUNCT
fueconorg-3608	23	51	national	national	ADJ
fueconorg-3608	23	52	accounting	accounting	NOUN
fueconorg-3608	23	53	systems	system	NOUN
fueconorg-3608	23	54	had	have	AUX
fueconorg-3608	23	55	been	be	AUX
fueconorg-3608	23	56	usually	usually	ADV
fueconorg-3608	23	57	classified	classify	VERB
fueconorg-3608	23	58	in	in	ADP
fueconorg-3608	23	59	two	two	NUM
fueconorg-3608	23	60	large	large	ADJ
fueconorg-3608	23	61	groups	group	NOUN
fueconorg-3608	23	62	before	before	ADP
fueconorg-3608	23	63	accepting	accept	VERB
fueconorg-3608	23	64	of	of	ADP
fueconorg-3608	23	65	ifrss	ifrss	NOUN
fueconorg-3608	23	66	in	in	ADP
fueconorg-3608	23	67	most	most	ADJ
fueconorg-3608	23	68	countries	country	NOUN
fueconorg-3608	23	69	of	of	ADP
fueconorg-3608	23	70	the	the	DET
fueconorg-3608	23	71	world	world	NOUN
fueconorg-3608	23	72	:	:	PUNCT
fueconorg-3608	23	73			PROPN
fueconorg-3608	23	74	continental	continental	PROPN
fueconorg-3608	23	75	european	european	ADJ
fueconorg-3608	23	76	accounting	accounting	NOUN
fueconorg-3608	23	77	system	system	NOUN
fueconorg-3608	23	78	(	(	PUNCT
fueconorg-3608	23	79	germany	germany	PROPN
fueconorg-3608	23	80	,	,	PUNCT
fueconorg-3608	23	81	france	france	PROPN
fueconorg-3608	23	82	,	,	PUNCT
fueconorg-3608	23	83	greece	greece	PROPN
fueconorg-3608	23	84	,	,	PUNCT
fueconorg-3608	23	85	belgium	belgium	PROPN
fueconorg-3608	23	86	,	,	PUNCT
fueconorg-3608	23	87	switzerland	switzerland	PROPN
fueconorg-3608	23	88	)	)	PUNCT
fueconorg-3608	23	89	;	;	PUNCT
fueconorg-3608	24	1			X
fueconorg-3608	24	2	british	british	ADJ
fueconorg-3608	24	3	-	-	PUNCT
fueconorg-3608	24	4	american	american	ADJ
fueconorg-3608	24	5	accounting	accounting	NOUN
fueconorg-3608	24	6	system	system	NOUN
fueconorg-3608	24	7	(	(	PUNCT
fueconorg-3608	24	8	united	united	ADJ
fueconorg-3608	24	9	kingdom	kingdom	PROPN
fueconorg-3608	24	10	,	,	PUNCT
fueconorg-3608	24	11	netherlands	netherlands	PROPN
fueconorg-3608	24	12	,	,	PUNCT
fueconorg-3608	24	13	ireland	ireland	PROPN
fueconorg-3608	24	14	)	)	PUNCT
fueconorg-3608	24	15	.	.	PUNCT
fueconorg-3608	25	1	the	the	DET
fueconorg-3608	25	2	model	model	NOUN
fueconorg-3608	25	3	of	of	ADP
fueconorg-3608	25	4	mixed	mixed	ADJ
fueconorg-3608	25	5	economy	economy	NOUN
fueconorg-3608	25	6	stood	stand	VERB
fueconorg-3608	25	7	out	out	ADP
fueconorg-3608	25	8	in	in	ADP
fueconorg-3608	25	9	europe	europe	PROPN
fueconorg-3608	25	10	during	during	ADP
fueconorg-3608	25	11	the	the	DET
fueconorg-3608	25	12	last	last	ADJ
fueconorg-3608	25	13	decade	decade	NOUN
fueconorg-3608	25	14	of	of	ADP
fueconorg-3608	25	15	the	the	DET
fueconorg-3608	25	16	20	20	NUM
fueconorg-3608	25	17	th	th	NUM
fueconorg-3608	25	18	century	century	NOUN
fueconorg-3608	25	19	.	.	PUNCT
fueconorg-3608	26	1	this	this	DET
fueconorg-3608	26	2	model	model	NOUN
fueconorg-3608	26	3	was	be	AUX
fueconorg-3608	26	4	characteristic	characteristic	ADJ
fueconorg-3608	26	5	of	of	ADP
fueconorg-3608	26	6	countries	country	NOUN
fueconorg-3608	26	7	that	that	PRON
fueconorg-3608	26	8	had	have	AUX
fueconorg-3608	26	9	implemented	implement	VERB
fueconorg-3608	26	10	transition	transition	NOUN
fueconorg-3608	26	11	reforms	reform	NOUN
fueconorg-3608	26	12	and	and	CCONJ
fueconorg-3608	26	13	had	have	AUX
fueconorg-3608	26	14	switched	switch	VERB
fueconorg-3608	26	15	to	to	ADP
fueconorg-3608	26	16	the	the	DET
fueconorg-3608	26	17	market	market	NOUN
fueconorg-3608	26	18	economy	economy	NOUN
fueconorg-3608	26	19	,	,	PUNCT
fueconorg-3608	26	20	which	which	PRON
fueconorg-3608	26	21	was	be	AUX
fueconorg-3608	26	22	formally	formally	ADV
fueconorg-3608	26	23	acknowledged	acknowledge	VERB
fueconorg-3608	26	24	by	by	ADP
fueconorg-3608	26	25	the	the	DET
fueconorg-3608	26	26	accession	accession	NOUN
fueconorg-3608	26	27	to	to	ADP
fueconorg-3608	26	28	the	the	DET
fueconorg-3608	26	29	european	european	PROPN
fueconorg-3608	26	30	union	union	PROPN
fueconorg-3608	26	31	.	.	PUNCT
fueconorg-3608	27	1	also	also	ADV
fueconorg-3608	27	2	,	,	PUNCT
fueconorg-3608	27	3	this	this	DET
fueconorg-3608	27	4	model	model	NOUN
fueconorg-3608	27	5	is	be	AUX
fueconorg-3608	27	6	characteristic	characteristic	ADJ
fueconorg-3608	27	7	of	of	ADP
fueconorg-3608	27	8	those	those	DET
fueconorg-3608	27	9	countries	country	NOUN
fueconorg-3608	27	10	that	that	PRON
fueconorg-3608	27	11	are	be	AUX
fueconorg-3608	27	12	still	still	ADV
fueconorg-3608	27	13	in	in	ADP
fueconorg-3608	27	14	this	this	DET
fueconorg-3608	27	15	process	process	NOUN
fueconorg-3608	27	16	,	,	PUNCT
fueconorg-3608	27	17	most	most	ADJ
fueconorg-3608	27	18	of	of	ADP
fueconorg-3608	27	19	which	which	PRON
fueconorg-3608	27	20	are	be	AUX
fueconorg-3608	27	21	striving	strive	VERB
fueconorg-3608	27	22	to	to	PART
fueconorg-3608	27	23	join	join	VERB
fueconorg-3608	27	24	the	the	DET
fueconorg-3608	27	25	eu	eu	PROPN
fueconorg-3608	27	26	.	.	PUNCT
fueconorg-3608	28	1	the	the	DET
fueconorg-3608	28	2	european	european	PROPN
fueconorg-3608	28	3	union	union	PROPN
fueconorg-3608	28	4	law	law	NOUN
fueconorg-3608	28	5	was	be	AUX
fueconorg-3608	28	6	the	the	DET
fueconorg-3608	28	7	basis	basis	NOUN
fueconorg-3608	28	8	for	for	ADP
fueconorg-3608	28	9	the	the	DET
fueconorg-3608	28	10	transformation	transformation	NOUN
fueconorg-3608	28	11	of	of	ADP
fueconorg-3608	28	12	accounting	account	VERB
fueconorg-3608	28	13	in	in	ADP
fueconorg-3608	28	14	most	most	ADJ
fueconorg-3608	28	15	central	central	ADJ
fueconorg-3608	28	16	and	and	CCONJ
fueconorg-3608	28	17	eastern	eastern	ADJ
fueconorg-3608	28	18	european	european	ADJ
fueconorg-3608	28	19	countries	country	NOUN
fueconorg-3608	28	20	that	that	PRON
fueconorg-3608	28	21	transposed	transpose	VERB
fueconorg-3608	28	22	the	the	DET
fueconorg-3608	28	23	requirements	requirement	NOUN
fueconorg-3608	28	24	of	of	ADP
fueconorg-3608	28	25	european	european	ADJ
fueconorg-3608	28	26	directives	directive	NOUN
fueconorg-3608	28	27	into	into	ADP
fueconorg-3608	28	28	their	their	PRON
fueconorg-3608	28	29	national	national	ADJ
fueconorg-3608	28	30	frameworks	framework	NOUN
fueconorg-3608	28	31	and	and	CCONJ
fueconorg-3608	28	32	accepted	accept	VERB
fueconorg-3608	28	33	the	the	DET
fueconorg-3608	28	34	application	application	NOUN
fueconorg-3608	28	35	of	of	ADP
fueconorg-3608	28	36	the	the	DET
fueconorg-3608	28	37	ias	ias	PROPN
fueconorg-3608	28	38	/	/	SYM
fueconorg-3608	28	39	ifrs	ifrs	PROPN
fueconorg-3608	28	40	for	for	ADP
fueconorg-3608	28	41	certain	certain	ADJ
fueconorg-3608	28	42	categories	category	NOUN
fueconorg-3608	28	43	of	of	ADP
fueconorg-3608	28	44	entities	entity	NOUN
fueconorg-3608	28	45	,	,	PUNCT
fueconorg-3608	28	46	during	during	ADP
fueconorg-3608	28	47	the	the	DET
fueconorg-3608	28	48	transition	transition	NOUN
fueconorg-3608	28	49	period	period	NOUN
fueconorg-3608	28	50	.	.	PUNCT
fueconorg-3608	29	1	the	the	DET
fueconorg-3608	29	2	legacies	legacy	NOUN
fueconorg-3608	29	3	of	of	ADP
fueconorg-3608	29	4	pre	pre	ADJ
fueconorg-3608	29	5	-	-	ADJ
fueconorg-3608	29	6	communist	communist	ADJ
fueconorg-3608	29	7	and	and	CCONJ
fueconorg-3608	29	8	communist	communist	ADJ
fueconorg-3608	29	9	systems	system	NOUN
fueconorg-3608	29	10	,	,	PUNCT
fueconorg-3608	29	11	together	together	ADV
fueconorg-3608	29	12	with	with	ADP
fueconorg-3608	29	13	national	national	ADJ
fueconorg-3608	29	14	culture	culture	NOUN
fueconorg-3608	29	15	and	and	CCONJ
fueconorg-3608	29	16	the	the	DET
fueconorg-3608	29	17	needs	need	NOUN
fueconorg-3608	29	18	conditioned	condition	VERB
fueconorg-3608	29	19	by	by	ADP
fueconorg-3608	29	20	global	global	ADJ
fueconorg-3608	29	21	trends	trend	NOUN
fueconorg-3608	29	22	,	,	PUNCT
fueconorg-3608	29	23	have	have	AUX
fueconorg-3608	29	24	influenced	influence	VERB
fueconorg-3608	29	25	the	the	DET
fueconorg-3608	29	26	development	development	NOUN
fueconorg-3608	29	27	of	of	ADP
fueconorg-3608	29	28	accounting	accounting	NOUN
fueconorg-3608	29	29	practices	practice	NOUN
fueconorg-3608	29	30	of	of	ADP
fueconorg-3608	29	31	these	these	DET
fueconorg-3608	29	32	countries	country	NOUN
fueconorg-3608	29	33	.	.	PUNCT
fueconorg-3608	30	1	the	the	DET
fueconorg-3608	30	2	process	process	NOUN
fueconorg-3608	30	3	of	of	ADP
fueconorg-3608	30	4	the	the	DET
fueconorg-3608	30	5	accounting	accounting	NOUN
fueconorg-3608	30	6	reform	reform	NOUN
fueconorg-3608	30	7	was	be	AUX
fueconorg-3608	30	8	determined	determine	VERB
fueconorg-3608	30	9	and	and	CCONJ
fueconorg-3608	30	10	motivated	motivated	ADJ
fueconorg-3608	30	11	by	by	ADP
fueconorg-3608	30	12	:	:	PUNCT
fueconorg-3608	30	13	political	political	ADJ
fueconorg-3608	30	14	,	,	PUNCT
fueconorg-3608	30	15	economic	economic	ADJ
fueconorg-3608	30	16	and	and	CCONJ
fueconorg-3608	30	17	social	social	ADJ
fueconorg-3608	30	18	conditions	condition	NOUN
fueconorg-3608	30	19	and	and	CCONJ
fueconorg-3608	30	20	changes	change	NOUN
fueconorg-3608	30	21	;	;	PUNCT
fueconorg-3608	30	22	the	the	DET
fueconorg-3608	30	23	need	need	NOUN
fueconorg-3608	30	24	of	of	ADP
fueconorg-3608	30	25	transition	transition	NOUN
fueconorg-3608	30	26	economies	economy	NOUN
fueconorg-3608	30	27	to	to	PART
fueconorg-3608	30	28	attract	attract	VERB
fueconorg-3608	30	29	foreign	foreign	ADJ
fueconorg-3608	30	30	direct	direct	ADJ
fueconorg-3608	30	31	investment	investment	NOUN
fueconorg-3608	30	32	;	;	PUNCT
fueconorg-3608	30	33	harmonization	harmonization	NOUN
fueconorg-3608	30	34	of	of	ADP
fueconorg-3608	30	35	internal	internal	ADJ
fueconorg-3608	30	36	accounting	accounting	NOUN
fueconorg-3608	30	37	principles	principle	NOUN
fueconorg-3608	30	38	with	with	ADP
fueconorg-3608	30	39	relevant	relevant	ADJ
fueconorg-3608	30	40	european	european	ADJ
fueconorg-3608	30	41	directives	directive	NOUN
fueconorg-3608	30	42	and	and	CCONJ
fueconorg-3608	30	43	the	the	DET
fueconorg-3608	30	44	ias	ias	PROPN
fueconorg-3608	30	45	/	/	SYM
fueconorg-3608	30	46	ifrs	ifrs	NOUN
fueconorg-3608	30	47	framework	framework	NOUN
fueconorg-3608	30	48	(	(	PUNCT
fueconorg-3608	30	49	maclullic	maclullic	PROPN
fueconorg-3608	30	50	&	&	CCONJ
fueconorg-3608	30	51	gurảu	gurảu	PROPN
fueconorg-3608	30	52	,	,	PUNCT
fueconorg-3608	30	53	2004	2004	NUM
fueconorg-3608	30	54	)	)	PUNCT
fueconorg-3608	30	55	.	.	PUNCT
fueconorg-3608	31	1	harmonization	harmonization	NOUN
fueconorg-3608	31	2	of	of	ADP
fueconorg-3608	31	3	accounting	accounting	NOUN
fueconorg-3608	31	4	regulations	regulation	NOUN
fueconorg-3608	31	5	in	in	ADP
fueconorg-3608	31	6	the	the	DET
fueconorg-3608	31	7	european	european	PROPN
fueconorg-3608	31	8	union	union	PROPN
fueconorg-3608	31	9	...	...	PUNCT
fueconorg-3608	31	10	167	167	NUM
fueconorg-3608	31	11	transition	transition	NOUN
fueconorg-3608	31	12	economies	economy	NOUN
fueconorg-3608	31	13	have	have	VERB
fueconorg-3608	31	14	multiple	multiple	ADJ
fueconorg-3608	31	15	benefits	benefit	NOUN
fueconorg-3608	31	16	from	from	ADP
fueconorg-3608	31	17	the	the	DET
fueconorg-3608	31	18	harmonization	harmonization	NOUN
fueconorg-3608	31	19	of	of	ADP
fueconorg-3608	31	20	financial	financial	ADJ
fueconorg-3608	31	21	reporting	reporting	NOUN
fueconorg-3608	31	22	.	.	PUNCT
fueconorg-3608	32	1	the	the	DET
fueconorg-3608	32	2	harmonization	harmonization	NOUN
fueconorg-3608	32	3	and	and	CCONJ
fueconorg-3608	32	4	application	application	NOUN
fueconorg-3608	32	5	of	of	ADP
fueconorg-3608	32	6	international	international	ADJ
fueconorg-3608	32	7	regulations	regulation	NOUN
fueconorg-3608	32	8	makes	make	VERB
fueconorg-3608	32	9	financial	financial	ADJ
fueconorg-3608	32	10	statements	statement	NOUN
fueconorg-3608	32	11	understandable	understandable	ADJ
fueconorg-3608	32	12	to	to	ADP
fueconorg-3608	32	13	foreign	foreign	ADJ
fueconorg-3608	32	14	investors	investor	NOUN
fueconorg-3608	32	15	and	and	CCONJ
fueconorg-3608	32	16	creditors	creditor	NOUN
fueconorg-3608	32	17	.	.	PUNCT
fueconorg-3608	33	1	this	this	PRON
fueconorg-3608	33	2	reduces	reduce	VERB
fueconorg-3608	33	3	the	the	DET
fueconorg-3608	33	4	information	information	NOUN
fueconorg-3608	33	5	asymmetry	asymmetry	NOUN
fueconorg-3608	33	6	and	and	CCONJ
fueconorg-3608	33	7	portfolio	portfolio	NOUN
fueconorg-3608	33	8	risk	risk	NOUN
fueconorg-3608	33	9	,	,	PUNCT
fueconorg-3608	33	10	and	and	CCONJ
fueconorg-3608	33	11	avoids	avoid	VERB
fueconorg-3608	33	12	the	the	DET
fueconorg-3608	33	13	additional	additional	ADJ
fueconorg-3608	33	14	costs	cost	NOUN
fueconorg-3608	33	15	associated	associate	VERB
fueconorg-3608	33	16	with	with	ADP
fueconorg-3608	33	17	the	the	DET
fueconorg-3608	33	18	conversion	conversion	NOUN
fueconorg-3608	33	19	of	of	ADP
fueconorg-3608	33	20	financial	financial	ADJ
fueconorg-3608	33	21	information	information	NOUN
fueconorg-3608	33	22	due	due	ADP
fueconorg-3608	33	23	to	to	ADP
fueconorg-3608	33	24	differences	difference	NOUN
fueconorg-3608	33	25	in	in	ADP
fueconorg-3608	33	26	applied	applied	ADJ
fueconorg-3608	33	27	accounting	accounting	NOUN
fueconorg-3608	33	28	standards	standard	NOUN
fueconorg-3608	33	29	.	.	PUNCT
fueconorg-3608	34	1	however	however	ADV
fueconorg-3608	34	2	,	,	PUNCT
fueconorg-3608	34	3	the	the	DET
fueconorg-3608	34	4	process	process	NOUN
fueconorg-3608	34	5	of	of	ADP
fueconorg-3608	34	6	harmonization	harmonization	NOUN
fueconorg-3608	34	7	is	be	AUX
fueconorg-3608	34	8	conditioned	condition	VERB
fueconorg-3608	34	9	by	by	ADP
fueconorg-3608	34	10	certain	certain	ADJ
fueconorg-3608	34	11	problems	problem	NOUN
fueconorg-3608	34	12	,	,	PUNCT
fueconorg-3608	34	13	such	such	ADJ
fueconorg-3608	34	14	as	as	ADP
fueconorg-3608	34	15	the	the	DET
fueconorg-3608	34	16	level	level	NOUN
fueconorg-3608	34	17	of	of	ADP
fueconorg-3608	34	18	development	development	NOUN
fueconorg-3608	34	19	of	of	ADP
fueconorg-3608	34	20	these	these	DET
fueconorg-3608	34	21	economies	economy	NOUN
fueconorg-3608	34	22	,	,	PUNCT
fueconorg-3608	34	23	the	the	DET
fueconorg-3608	34	24	accounting	accounting	NOUN
fueconorg-3608	34	25	tradition	tradition	NOUN
fueconorg-3608	34	26	,	,	PUNCT
fueconorg-3608	34	27	the	the	DET
fueconorg-3608	34	28	strength	strength	NOUN
fueconorg-3608	34	29	of	of	ADP
fueconorg-3608	34	30	the	the	DET
fueconorg-3608	34	31	accounting	accounting	NOUN
fueconorg-3608	34	32	profession	profession	NOUN
fueconorg-3608	34	33	,	,	PUNCT
fueconorg-3608	34	34	etc	etc	X
fueconorg-3608	34	35	.	.	X
fueconorg-3608	34	36	in	in	ADP
fueconorg-3608	34	37	order	order	NOUN
fueconorg-3608	34	38	to	to	PART
fueconorg-3608	34	39	assess	assess	VERB
fueconorg-3608	34	40	the	the	DET
fueconorg-3608	34	41	achieved	achieve	VERB
fueconorg-3608	34	42	level	level	NOUN
fueconorg-3608	34	43	of	of	ADP
fueconorg-3608	34	44	harmonization	harmonization	NOUN
fueconorg-3608	34	45	of	of	ADP
fueconorg-3608	34	46	six	six	NUM
fueconorg-3608	34	47	selected	select	VERB
fueconorg-3608	34	48	countries	country	NOUN
fueconorg-3608	34	49	with	with	ADP
fueconorg-3608	34	50	the	the	DET
fueconorg-3608	34	51	harmonized	harmonized	ADJ
fueconorg-3608	34	52	framework	framework	NOUN
fueconorg-3608	34	53	for	for	ADP
fueconorg-3608	34	54	financial	financial	ADJ
fueconorg-3608	34	55	reporting	reporting	NOUN
fueconorg-3608	34	56	in	in	ADP
fueconorg-3608	34	57	the	the	DET
fueconorg-3608	34	58	european	european	PROPN
fueconorg-3608	34	59	union	union	PROPN
fueconorg-3608	34	60	,	,	PUNCT
fueconorg-3608	34	61	we	we	PRON
fueconorg-3608	34	62	will	will	AUX
fueconorg-3608	34	63	analyze	analyze	VERB
fueconorg-3608	34	64	their	their	PRON
fueconorg-3608	34	65	national	national	ADJ
fueconorg-3608	34	66	accounting	accounting	NOUN
fueconorg-3608	34	67	regulatory	regulatory	ADJ
fueconorg-3608	34	68	frameworks	framework	NOUN
fueconorg-3608	34	69	.	.	PUNCT
fueconorg-3608	35	1	the	the	DET
fueconorg-3608	35	2	table	table	NOUN
fueconorg-3608	35	3	1	1	NUM
fueconorg-3608	35	4	provides	provide	VERB
fueconorg-3608	35	5	a	a	DET
fueconorg-3608	35	6	chronological	chronological	ADJ
fueconorg-3608	35	7	overview	overview	NOUN
fueconorg-3608	35	8	of	of	ADP
fueconorg-3608	35	9	the	the	DET
fueconorg-3608	35	10	most	most	ADV
fueconorg-3608	35	11	significant	significant	ADJ
fueconorg-3608	35	12	events	event	NOUN
fueconorg-3608	35	13	in	in	ADP
fueconorg-3608	35	14	the	the	DET
fueconorg-3608	35	15	development	development	NOUN
fueconorg-3608	35	16	of	of	ADP
fueconorg-3608	35	17	the	the	DET
fueconorg-3608	35	18	accounting	accounting	NOUN
fueconorg-3608	35	19	legislation	legislation	NOUN
fueconorg-3608	35	20	of	of	ADP
fueconorg-3608	35	21	poland	poland	PROPN
fueconorg-3608	35	22	,	,	PUNCT
fueconorg-3608	35	23	the	the	DET
fueconorg-3608	35	24	czech	czech	PROPN
fueconorg-3608	35	25	republic	republic	NOUN
fueconorg-3608	35	26	,	,	PUNCT
fueconorg-3608	35	27	slovakia	slovakia	PROPN
fueconorg-3608	35	28	,	,	PUNCT
fueconorg-3608	35	29	hungary	hungary	PROPN
fueconorg-3608	35	30	,	,	PUNCT
fueconorg-3608	35	31	romania	romania	PROPN
fueconorg-3608	35	32	and	and	CCONJ
fueconorg-3608	35	33	bulgaria	bulgaria	PROPN
fueconorg-3608	35	34	.	.	PUNCT
fueconorg-3608	36	1	during	during	ADP
fueconorg-3608	36	2	the	the	DET
fueconorg-3608	36	3	transition	transition	NOUN
fueconorg-3608	36	4	period	period	NOUN
fueconorg-3608	36	5	,	,	PUNCT
fueconorg-3608	36	6	the	the	DET
fueconorg-3608	36	7	countries	country	NOUN
fueconorg-3608	36	8	of	of	ADP
fueconorg-3608	36	9	central	central	ADJ
fueconorg-3608	36	10	and	and	CCONJ
fueconorg-3608	36	11	eastern	eastern	ADJ
fueconorg-3608	36	12	europe	europe	PROPN
fueconorg-3608	36	13	included	include	VERB
fueconorg-3608	36	14	the	the	DET
fueconorg-3608	36	15	requirements	requirement	NOUN
fueconorg-3608	36	16	of	of	ADP
fueconorg-3608	36	17	the	the	DET
fueconorg-3608	36	18	fourth	fourth	ADJ
fueconorg-3608	36	19	,	,	PUNCT
fueconorg-3608	36	20	seventh	seventh	ADJ
fueconorg-3608	36	21	and	and	CCONJ
fueconorg-3608	36	22	eighth	eighth	ADJ
fueconorg-3608	36	23	directive	directive	NOUN
fueconorg-3608	36	24	of	of	ADP
fueconorg-3608	36	25	the	the	DET
fueconorg-3608	36	26	european	european	PROPN
fueconorg-3608	36	27	union	union	PROPN
fueconorg-3608	36	28	in	in	ADP
fueconorg-3608	36	29	their	their	PRON
fueconorg-3608	36	30	normative	normative	ADJ
fueconorg-3608	36	31	acts	act	NOUN
fueconorg-3608	36	32	.	.	PUNCT
fueconorg-3608	37	1	the	the	DET
fueconorg-3608	37	2	reason	reason	NOUN
fueconorg-3608	37	3	for	for	ADP
fueconorg-3608	37	4	this	this	PRON
fueconorg-3608	37	5	was	be	AUX
fueconorg-3608	37	6	that	that	SCONJ
fueconorg-3608	37	7	most	most	ADJ
fueconorg-3608	37	8	countries	country	NOUN
fueconorg-3608	37	9	have	have	AUX
fueconorg-3608	37	10	become	become	VERB
fueconorg-3608	37	11	members	member	NOUN
fueconorg-3608	37	12	,	,	PUNCT
fueconorg-3608	37	13	or	or	CCONJ
fueconorg-3608	37	14	were	be	AUX
fueconorg-3608	37	15	seeking	seek	VERB
fueconorg-3608	37	16	eu	eu	PROPN
fueconorg-3608	37	17	membership	membership	NOUN
fueconorg-3608	37	18	,	,	PUNCT
fueconorg-3608	37	19	that	that	ADV
fueconorg-3608	37	20	is	is	ADV
fueconorg-3608	37	21	,	,	PUNCT
fueconorg-3608	37	22	the	the	DET
fueconorg-3608	37	23	candidate	candidate	NOUN
fueconorg-3608	37	24	status	status	NOUN
fueconorg-3608	37	25	.	.	PUNCT
fueconorg-3608	38	1	reforms	reform	NOUN
fueconorg-3608	38	2	in	in	ADP
fueconorg-3608	38	3	the	the	DET
fueconorg-3608	38	4	accounting	accounting	NOUN
fueconorg-3608	38	5	system	system	NOUN
fueconorg-3608	38	6	were	be	AUX
fueconorg-3608	38	7	first	first	ADV
fueconorg-3608	38	8	implemented	implement	VERB
fueconorg-3608	38	9	by	by	ADP
fueconorg-3608	38	10	poland	poland	PROPN
fueconorg-3608	38	11	,	,	PUNCT
fueconorg-3608	38	12	the	the	DET
fueconorg-3608	38	13	czech	czech	PROPN
fueconorg-3608	38	14	republic	republic	NOUN
fueconorg-3608	38	15	,	,	PUNCT
fueconorg-3608	38	16	slovakia	slovakia	PROPN
fueconorg-3608	38	17	and	and	CCONJ
fueconorg-3608	38	18	hungary	hungary	PROPN
fueconorg-3608	38	19	,	,	PUNCT
fueconorg-3608	38	20	followed	follow	VERB
fueconorg-3608	38	21	by	by	ADP
fueconorg-3608	38	22	romania	romania	PROPN
fueconorg-3608	38	23	and	and	CCONJ
fueconorg-3608	38	24	bulgaria	bulgaria	PROPN
fueconorg-3608	38	25	.	.	PUNCT
fueconorg-3608	39	1	for	for	ADP
fueconorg-3608	39	2	those	those	DET
fueconorg-3608	39	3	countries	country	NOUN
fueconorg-3608	39	4	,	,	PUNCT
fueconorg-3608	39	5	the	the	DET
fueconorg-3608	39	6	harmonization	harmonization	NOUN
fueconorg-3608	39	7	of	of	ADP
fueconorg-3608	39	8	the	the	DET
fueconorg-3608	39	9	national	national	ADJ
fueconorg-3608	39	10	law	law	NOUN
fueconorg-3608	39	11	with	with	ADP
fueconorg-3608	39	12	european	european	ADJ
fueconorg-3608	39	13	law	law	NOUN
fueconorg-3608	39	14	resulted	result	VERB
fueconorg-3608	39	15	in	in	ADP
fueconorg-3608	39	16	their	their	PRON
fueconorg-3608	39	17	accession	accession	NOUN
fueconorg-3608	39	18	to	to	ADP
fueconorg-3608	39	19	the	the	DET
fueconorg-3608	39	20	eu	eu	PROPN
fueconorg-3608	39	21	in	in	ADP
fueconorg-3608	39	22	2004	2004	NUM
fueconorg-3608	39	23	and	and	CCONJ
fueconorg-3608	39	24	in	in	ADP
fueconorg-3608	39	25	2007	2007	NUM
fueconorg-3608	39	26	.	.	PUNCT
fueconorg-3608	40	1	2	2	X
fueconorg-3608	40	2	.	.	X
fueconorg-3608	40	3	compliance	compliance	NOUN
fueconorg-3608	40	4	of	of	ADP
fueconorg-3608	40	5	national	national	ADJ
fueconorg-3608	40	6	accounting	accounting	NOUN
fueconorg-3608	40	7	regulations	regulation	NOUN
fueconorg-3608	40	8	of	of	ADP
fueconorg-3608	40	9	the	the	DET
fueconorg-3608	40	10	analyzed	analyze	VERB
fueconorg-3608	40	11	countries	country	NOUN
fueconorg-3608	40	12	of	of	ADP
fueconorg-3608	40	13	central	central	ADJ
fueconorg-3608	40	14	and	and	CCONJ
fueconorg-3608	40	15	eastern	eastern	ADJ
fueconorg-3608	40	16	europe	europe	PROPN
fueconorg-3608	40	17	with	with	ADP
fueconorg-3608	40	18	current	current	PROPN
fueconorg-3608	40	19	eu	eu	PROPN
fueconorg-3608	40	20	regulations	regulation	NOUN
fueconorg-3608	40	21	the	the	DET
fueconorg-3608	40	22	european	european	PROPN
fueconorg-3608	40	23	union	union	PROPN
fueconorg-3608	40	24	,	,	PUNCT
fueconorg-3608	40	25	by	by	ADP
fueconorg-3608	40	26	means	mean	NOUN
fueconorg-3608	40	27	of	of	ADP
fueconorg-3608	40	28	regulations	regulation	NOUN
fueconorg-3608	40	29	and	and	CCONJ
fueconorg-3608	40	30	directives	directive	NOUN
fueconorg-3608	40	31	as	as	ADP
fueconorg-3608	40	32	the	the	DET
fueconorg-3608	40	33	most	most	ADV
fueconorg-3608	40	34	important	important	ADJ
fueconorg-3608	40	35	instruments	instrument	NOUN
fueconorg-3608	40	36	,	,	PUNCT
fueconorg-3608	40	37	seeks	seek	VERB
fueconorg-3608	40	38	to	to	PART
fueconorg-3608	40	39	harmonize	harmonize	VERB
fueconorg-3608	40	40	accounting	accounting	NOUN
fueconorg-3608	40	41	regulations	regulation	NOUN
fueconorg-3608	40	42	,	,	PUNCT
fueconorg-3608	40	43	and	and	CCONJ
fueconorg-3608	40	44	achieve	achieve	VERB
fueconorg-3608	40	45	a	a	DET
fueconorg-3608	40	46	higher	high	ADJ
fueconorg-3608	40	47	level	level	NOUN
fueconorg-3608	40	48	of	of	ADP
fueconorg-3608	40	49	comparability	comparability	NOUN
fueconorg-3608	40	50	of	of	ADP
fueconorg-3608	40	51	financial	financial	ADJ
fueconorg-3608	40	52	statements	statement	NOUN
fueconorg-3608	40	53	of	of	ADP
fueconorg-3608	40	54	entities	entity	NOUN
fueconorg-3608	40	55	in	in	ADP
fueconorg-3608	40	56	the	the	DET
fueconorg-3608	40	57	member	member	NOUN
fueconorg-3608	40	58	states	state	NOUN
fueconorg-3608	40	59	.	.	PUNCT
fueconorg-3608	41	1	these	these	DET
fueconorg-3608	41	2	acts	act	NOUN
fueconorg-3608	41	3	differ	differ	VERB
fueconorg-3608	41	4	from	from	ADP
fueconorg-3608	41	5	the	the	DET
fueconorg-3608	41	6	point	point	NOUN
fueconorg-3608	41	7	of	of	ADP
fueconorg-3608	41	8	view	view	NOUN
fueconorg-3608	41	9	of	of	ADP
fueconorg-3608	41	10	the	the	DET
fueconorg-3608	41	11	obligation	obligation	NOUN
fueconorg-3608	41	12	,	,	PUNCT
fueconorg-3608	41	13	and	and	CCONJ
fueconorg-3608	41	14	the	the	DET
fueconorg-3608	41	15	way	way	NOUN
fueconorg-3608	41	16	they	they	PRON
fueconorg-3608	41	17	are	be	AUX
fueconorg-3608	41	18	applied	apply	VERB
fueconorg-3608	41	19	in	in	ADP
fueconorg-3608	41	20	certain	certain	ADJ
fueconorg-3608	41	21	national	national	ADJ
fueconorg-3608	41	22	economies	economy	NOUN
fueconorg-3608	41	23	.	.	PUNCT
fueconorg-3608	42	1	european	european	PROPN
fueconorg-3608	42	2	union	union	PROPN
fueconorg-3608	42	3	regulations	regulation	NOUN
fueconorg-3608	42	4	have	have	VERB
fueconorg-3608	42	5	the	the	DET
fueconorg-3608	42	6	force	force	NOUN
fueconorg-3608	42	7	of	of	ADP
fueconorg-3608	42	8	law	law	NOUN
fueconorg-3608	42	9	in	in	ADP
fueconorg-3608	42	10	the	the	DET
fueconorg-3608	42	11	community	community	NOUN
fueconorg-3608	42	12	,	,	PUNCT
fueconorg-3608	42	13	which	which	PRON
fueconorg-3608	42	14	means	mean	VERB
fueconorg-3608	42	15	that	that	SCONJ
fueconorg-3608	42	16	they	they	PRON
fueconorg-3608	42	17	are	be	AUX
fueconorg-3608	42	18	binding	bind	VERB
fueconorg-3608	42	19	for	for	ADP
fueconorg-3608	42	20	the	the	DET
fueconorg-3608	42	21	members	member	NOUN
fueconorg-3608	42	22	,	,	PUNCT
fueconorg-3608	42	23	so	so	SCONJ
fueconorg-3608	42	24	there	there	PRON
fueconorg-3608	42	25	is	be	VERB
fueconorg-3608	42	26	no	no	DET
fueconorg-3608	42	27	need	need	NOUN
fueconorg-3608	42	28	to	to	PART
fueconorg-3608	42	29	directly	directly	ADV
fueconorg-3608	42	30	engage	engage	VERB
fueconorg-3608	42	31	in	in	ADP
fueconorg-3608	42	32	individual	individual	ADJ
fueconorg-3608	42	33	national	national	ADJ
fueconorg-3608	42	34	frameworks	framework	NOUN
fueconorg-3608	42	35	.	.	PUNCT
fueconorg-3608	43	1	the	the	DET
fueconorg-3608	43	2	directives	directive	NOUN
fueconorg-3608	43	3	do	do	AUX
fueconorg-3608	43	4	not	not	PART
fueconorg-3608	43	5	have	have	VERB
fueconorg-3608	43	6	the	the	DET
fueconorg-3608	43	7	force	force	NOUN
fueconorg-3608	43	8	of	of	ADP
fueconorg-3608	43	9	law	law	NOUN
fueconorg-3608	43	10	,	,	PUNCT
fueconorg-3608	43	11	but	but	CCONJ
fueconorg-3608	43	12	the	the	DET
fueconorg-3608	43	13	member	member	NOUN
fueconorg-3608	43	14	states	state	NOUN
fueconorg-3608	43	15	are	be	AUX
fueconorg-3608	43	16	the	the	DET
fueconorg-3608	43	17	ones	one	NOUN
fueconorg-3608	43	18	who	who	PRON
fueconorg-3608	43	19	decide	decide	VERB
fueconorg-3608	43	20	on	on	ADP
fueconorg-3608	43	21	how	how	SCONJ
fueconorg-3608	43	22	to	to	PART
fueconorg-3608	43	23	adopt	adopt	VERB
fueconorg-3608	43	24	and	and	CCONJ
fueconorg-3608	43	25	integrate	integrate	VERB
fueconorg-3608	43	26	these	these	DET
fueconorg-3608	43	27	regulations	regulation	NOUN
fueconorg-3608	43	28	into	into	ADP
fueconorg-3608	43	29	their	their	PRON
fueconorg-3608	43	30	regulatory	regulatory	ADJ
fueconorg-3608	43	31	framework	framework	NOUN
fueconorg-3608	43	32	.	.	PUNCT
fueconorg-3608	44	1	the	the	DET
fueconorg-3608	44	2	most	most	ADV
fueconorg-3608	44	3	important	important	ADJ
fueconorg-3608	44	4	acts	act	NOUN
fueconorg-3608	44	5	that	that	PRON
fueconorg-3608	44	6	constitute	constitute	VERB
fueconorg-3608	44	7	the	the	DET
fueconorg-3608	44	8	accounting	account	VERB
fueconorg-3608	44	9	regulatory	regulatory	ADJ
fueconorg-3608	44	10	framework	framework	NOUN
fueconorg-3608	44	11	in	in	ADP
fueconorg-3608	44	12	the	the	DET
fueconorg-3608	44	13	european	european	PROPN
fueconorg-3608	44	14	union	union	PROPN
fueconorg-3608	44	15	are	be	AUX
fueconorg-3608	44	16	:	:	PUNCT
fueconorg-3608	44	17			PART
fueconorg-3608	44	18	directive	directive	NOUN
fueconorg-3608	44	19	2013/34/	2013/34/	PROPN
fueconorg-3608	44	20	eu	eu	PROPN
fueconorg-3608	44	21	;	;	PUNCT
fueconorg-3608	44	22			X
fueconorg-3608	44	23	directive	directive	NOUN
fueconorg-3608	44	24	2014/95	2014/95	NUM
fueconorg-3608	44	25	/	/	SYM
fueconorg-3608	44	26	eu	eu	PROPN
fueconorg-3608	44	27	;	;	PUNCT
fueconorg-3608	44	28			X
fueconorg-3608	44	29	directive	directive	NOUN
fueconorg-3608	44	30	2006/43	2006/43	NUM
fueconorg-3608	44	31	/	/	SYM
fueconorg-3608	44	32	eu	eu	PROPN
fueconorg-3608	44	33	;	;	PUNCT
fueconorg-3608	44	34			X
fueconorg-3608	44	35	directive	directive	NOUN
fueconorg-3608	44	36	2014/56	2014/56	NUM
fueconorg-3608	44	37	/	/	SYM
fueconorg-3608	44	38	eu	eu	PROPN
fueconorg-3608	44	39	;	;	PUNCT
fueconorg-3608	44	40			PART
fueconorg-3608	44	41	regulation	regulation	NOUN
fueconorg-3608	44	42	1606/2002	1606/2002	NUM
fueconorg-3608	44	43	/	/	SYM
fueconorg-3608	44	44	ec	ec	PROPN
fueconorg-3608	44	45	.	.	PUNCT
fueconorg-3608	45	1	in	in	ADP
fueconorg-3608	45	2	all	all	DET
fueconorg-3608	45	3	observed	observed	ADJ
fueconorg-3608	45	4	countries	country	NOUN
fueconorg-3608	45	5	,	,	PUNCT
fueconorg-3608	45	6	the	the	DET
fueconorg-3608	45	7	accounting	accounting	NOUN
fueconorg-3608	45	8	act	act	NOUN
fueconorg-3608	45	9	is	be	AUX
fueconorg-3608	45	10	the	the	DET
fueconorg-3608	45	11	basic	basic	ADJ
fueconorg-3608	45	12	act	act	NOUN
fueconorg-3608	45	13	that	that	PRON
fueconorg-3608	45	14	regulates	regulate	VERB
fueconorg-3608	45	15	financial	financial	ADJ
fueconorg-3608	45	16	reporting	reporting	NOUN
fueconorg-3608	45	17	.	.	PUNCT
fueconorg-3608	46	1	whereas	whereas	SCONJ
fueconorg-3608	46	2	,	,	PUNCT
fueconorg-3608	46	3	in	in	ADP
fueconorg-3608	46	4	romania	romania	PROPN
fueconorg-3608	46	5	and	and	CCONJ
fueconorg-3608	46	6	slovakia	slovakia	PROPN
fueconorg-3608	46	7	,	,	PUNCT
fueconorg-3608	46	8	the	the	DET
fueconorg-3608	46	9	line	line	NOUN
fueconorg-3608	46	10	ministries	ministry	NOUN
fueconorg-3608	46	11	have	have	AUX
fueconorg-3608	46	12	developed	develop	VERB
fueconorg-3608	46	13	regulations	regulation	NOUN
fueconorg-3608	46	14	that	that	PRON
fueconorg-3608	46	15	further	far	ADV
fueconorg-3608	46	16	define	define	VERB
fueconorg-3608	46	17	the	the	DET
fueconorg-3608	46	18	area	area	NOUN
fueconorg-3608	46	19	of	of	ADP
fueconorg-3608	46	20	financial	financial	ADJ
fueconorg-3608	46	21	reporting	reporting	NOUN
fueconorg-3608	46	22	,	,	PUNCT
fueconorg-3608	46	23	as	as	ADV
fueconorg-3608	46	24	well	well	ADV
fueconorg-3608	46	25	as	as	ADP
fueconorg-3608	46	26	the	the	DET
fueconorg-3608	46	27	application	application	NOUN
fueconorg-3608	46	28	of	of	ADP
fueconorg-3608	46	29	national	national	ADJ
fueconorg-3608	46	30	and	and	CCONJ
fueconorg-3608	46	31	international	international	ADJ
fueconorg-3608	46	32	standards	standard	NOUN
fueconorg-3608	46	33	.	.	PUNCT
fueconorg-3608	47	1	the	the	DET
fueconorg-3608	47	2	latest	late	ADJ
fueconorg-3608	47	3	amendments	amendment	NOUN
fueconorg-3608	47	4	to	to	ADP
fueconorg-3608	47	5	national	national	ADJ
fueconorg-3608	47	6	legislations	legislation	NOUN
fueconorg-3608	47	7	and	and	CCONJ
fueconorg-3608	47	8	national	national	ADJ
fueconorg-3608	47	9	standards	standard	NOUN
fueconorg-3608	47	10	adopted	adopt	VERB
fueconorg-3608	47	11	by	by	ADP
fueconorg-3608	47	12	professional	professional	ADJ
fueconorg-3608	47	13	organizations	organization	NOUN
fueconorg-3608	47	14	or	or	CCONJ
fueconorg-3608	47	15	relevant	relevant	ADJ
fueconorg-3608	47	16	state	state	NOUN
fueconorg-3608	47	17	authorities	authority	NOUN
fueconorg-3608	47	18	relate	relate	VERB
fueconorg-3608	47	19	to	to	ADP
fueconorg-3608	47	20	the	the	DET
fueconorg-3608	47	21	transposition	transposition	NOUN
fueconorg-3608	47	22	of	of	ADP
fueconorg-3608	47	23	directive	directive	NOUN
fueconorg-3608	47	24	2013/34	2013/34	NUM
fueconorg-3608	47	25	/	/	SYM
fueconorg-3608	47	26	eu	eu	PROPN
fueconorg-3608	47	27	and	and	CCONJ
fueconorg-3608	47	28	directive	directive	VERB
fueconorg-3608	47	29	2014/95	2014/95	NUM
fueconorg-3608	47	30	/	/	SYM
fueconorg-3608	47	31	eu	eu	PROPN
fueconorg-3608	47	32	.	.	PUNCT
fueconorg-3608	48	1	so	so	ADV
fueconorg-3608	48	2	,	,	PUNCT
fueconorg-3608	48	3	in	in	ADP
fueconorg-3608	48	4	the	the	DET
fueconorg-3608	48	5	continuation	continuation	NOUN
fueconorg-3608	48	6	of	of	ADP
fueconorg-3608	48	7	the	the	DET
fueconorg-3608	48	8	paper	paper	NOUN
fueconorg-3608	48	9	,	,	PUNCT
fueconorg-3608	48	10	we	we	PRON
fueconorg-3608	48	11	will	will	AUX
fueconorg-3608	48	12	review	review	VERB
fueconorg-3608	48	13	the	the	DET
fueconorg-3608	48	14	harmonization	harmonization	NOUN
fueconorg-3608	48	15	of	of	ADP
fueconorg-3608	48	16	national	national	ADJ
fueconorg-3608	48	17	accounting	accounting	NOUN
fueconorg-3608	48	18	systems	system	NOUN
fueconorg-3608	48	19	of	of	ADP
fueconorg-3608	48	20	these	these	DET
fueconorg-3608	48	21	countries	country	NOUN
fueconorg-3608	48	22	with	with	ADP
fueconorg-3608	48	23	the	the	DET
fueconorg-3608	48	24	requirements	requirement	NOUN
fueconorg-3608	48	25	of	of	ADP
fueconorg-3608	48	26	european	european	ADJ
fueconorg-3608	48	27	law	law	NOUN
fueconorg-3608	48	28	regarding	regard	VERB
fueconorg-3608	48	29	the	the	DET
fueconorg-3608	48	30	most	most	ADV
fueconorg-3608	48	31	important	important	ADJ
fueconorg-3608	48	32	issues	issue	NOUN
fueconorg-3608	48	33	.	.	PUNCT
fueconorg-3608	49	1	168	168	NUM
fueconorg-3608	49	2	d.	d.	PROPN
fueconorg-3608	49	3	ranđelović	ranđelović	PROPN
fueconorg-3608	49	4	,	,	PUNCT
fueconorg-3608	49	5	t.	t.	PROPN
fueconorg-3608	49	6	đukić	đukić	PROPN
fueconorg-3608	49	7	table	table	NOUN
fueconorg-3608	49	8	1	1	NUM
fueconorg-3608	49	9	chronology	chronology	NOUN
fueconorg-3608	49	10	of	of	ADP
fueconorg-3608	49	11	the	the	DET
fueconorg-3608	49	12	development	development	NOUN
fueconorg-3608	49	13	of	of	ADP
fueconorg-3608	49	14	the	the	DET
fueconorg-3608	49	15	accounting	accounting	NOUN
fueconorg-3608	49	16	legislation	legislation	NOUN
fueconorg-3608	49	17	of	of	ADP
fueconorg-3608	49	18	the	the	DET
fueconorg-3608	49	19	observed	observe	VERB
fueconorg-3608	49	20	countries	country	NOUN
fueconorg-3608	49	21	in	in	ADP
fueconorg-3608	49	22	relation	relation	NOUN
fueconorg-3608	49	23	to	to	ADP
fueconorg-3608	49	24	the	the	DET
fueconorg-3608	49	25	european	european	PROPN
fueconorg-3608	49	26	union	union	PROPN
fueconorg-3608	49	27	country	country	NOUN
fueconorg-3608	49	28	name	name	NOUN
fueconorg-3608	49	29	of	of	ADP
fueconorg-3608	49	30	the	the	DET
fueconorg-3608	49	31	act	act	NOUN
fueconorg-3608	49	32	the	the	DET
fueconorg-3608	49	33	most	most	ADV
fueconorg-3608	49	34	important	important	ADJ
fueconorg-3608	49	35	events	event	NOUN
fueconorg-3608	49	36	for	for	ADP
fueconorg-3608	49	37	regulatory	regulatory	ADJ
fueconorg-3608	49	38	development	development	NOUN
fueconorg-3608	49	39	and	and	CCONJ
fueconorg-3608	49	40	harmonization	harmonization	NOUN
fueconorg-3608	49	41	with	with	ADP
fueconorg-3608	49	42	the	the	DET
fueconorg-3608	49	43	european	european	ADJ
fueconorg-3608	49	44	framework	framework	NOUN
fueconorg-3608	49	45	and	and	CCONJ
fueconorg-3608	49	46	ifrs	ifrs	PROPN
fueconorg-3608	49	47	poland	poland	PROPN
fueconorg-3608	49	48	accounting	accounting	PROPN
fueconorg-3608	49	49	act	act	PROPN
fueconorg-3608	49	50	1994	1994	NUM
fueconorg-3608	49	51	transposing	transpose	VERB
fueconorg-3608	49	52	the	the	DET
fueconorg-3608	49	53	provisions	provision	NOUN
fueconorg-3608	49	54	of	of	ADP
fueconorg-3608	49	55	forth	forth	ADV
fueconorg-3608	49	56	and	and	CCONJ
fueconorg-3608	49	57	seventh	seventh	ADJ
fueconorg-3608	49	58	directives	directive	NOUN
fueconorg-3608	49	59	2000	2000	NUM
fueconorg-3608	49	60	partial	partial	ADJ
fueconorg-3608	49	61	inclusion	inclusion	NOUN
fueconorg-3608	49	62	of	of	ADP
fueconorg-3608	49	63	ias	ias	PROPN
fueconorg-3608	49	64	2004	2004	NUM
fueconorg-3608	49	65	adoption	adoption	NOUN
fueconorg-3608	49	66	of	of	ADP
fueconorg-3608	49	67	a	a	DET
fueconorg-3608	49	68	request	request	NOUN
fueconorg-3608	49	69	of	of	ADP
fueconorg-3608	49	70	regulation	regulation	NOUN
fueconorg-3608	49	71	1606/2002	1606/2002	NUM
fueconorg-3608	49	72	/	/	SYM
fueconorg-3608	49	73	ec	ec	PROPN
fueconorg-3608	49	74	2008	2008	NUM
fueconorg-3608	49	75	transposing	transpose	VERB
fueconorg-3608	49	76	the	the	DET
fueconorg-3608	49	77	provisions	provision	NOUN
fueconorg-3608	49	78	of	of	ADP
fueconorg-3608	49	79	forth	forth	ADV
fueconorg-3608	49	80	,	,	PUNCT
fueconorg-3608	49	81	seventh	seventh	ADJ
fueconorg-3608	49	82	and	and	CCONJ
fueconorg-3608	49	83	eighth	eighth	ADJ
fueconorg-3608	49	84	directives	directive	NOUN
fueconorg-3608	49	85	,	,	PUNCT
fueconorg-3608	49	86	as	as	ADV
fueconorg-3608	49	87	well	well	ADV
fueconorg-3608	49	88	as	as	ADP
fueconorg-3608	49	89	directive	directive	NOUN
fueconorg-3608	49	90	86/635/	86/635/	NUM
fueconorg-3608	49	91	eec	eec	NOUN
fueconorg-3608	49	92	and	and	CCONJ
fueconorg-3608	49	93	directive	directive	NOUN
fueconorg-3608	49	94	91/674/	91/674/	NUM
fueconorg-3608	49	95	eec	eec	NOUN
fueconorg-3608	49	96	2013	2013	NUM
fueconorg-3608	49	97	partial	partial	ADJ
fueconorg-3608	49	98	transposing	transposing	NOUN
fueconorg-3608	49	99	provisions	provision	NOUN
fueconorg-3608	49	100	of	of	ADP
fueconorg-3608	49	101	directive	directive	NOUN
fueconorg-3608	49	102	2013/34/	2013/34/	PROPN
fueconorg-3608	49	103	eu	eu	PROPN
fueconorg-3608	49	104	2016/2017	2016/2017	NUM
fueconorg-3608	49	105	transposing	transpose	VERB
fueconorg-3608	49	106	provisions	provision	NOUN
fueconorg-3608	49	107	of	of	ADP
fueconorg-3608	49	108	directive	directive	NOUN
fueconorg-3608	49	109	2013/34/	2013/34/	PROPN
fueconorg-3608	49	110	eu	eu	PROPN
fueconorg-3608	49	111	,	,	PUNCT
fueconorg-3608	49	112	directive	directive	VERB
fueconorg-3608	49	113	2014/56/	2014/56/	PROPN
fueconorg-3608	49	114	eu	eu	PROPN
fueconorg-3608	49	115	,	,	PUNCT
fueconorg-3608	49	116	directive	directive	NOUN
fueconorg-3608	49	117	2014/95/	2014/95/	NUM
fueconorg-3608	49	118	eu	eu	PROPN
fueconorg-3608	49	119	the	the	DET
fueconorg-3608	49	120	czech	czech	PROPN
fueconorg-3608	49	121	republic	republic	PROPN
fueconorg-3608	49	122	accounting	accounting	PROPN
fueconorg-3608	49	123	act	act	PROPN
fueconorg-3608	49	124	1993	1993	NUM
fueconorg-3608	49	125	transposing	transpose	VERB
fueconorg-3608	49	126	the	the	DET
fueconorg-3608	49	127	provisions	provision	NOUN
fueconorg-3608	49	128	of	of	ADP
fueconorg-3608	49	129	forth	forth	ADV
fueconorg-3608	49	130	and	and	CCONJ
fueconorg-3608	49	131	seventh	seventh	ADJ
fueconorg-3608	49	132	directives	directive	NOUN
fueconorg-3608	49	133	2003	2003	NUM
fueconorg-3608	49	134	transposing	transpose	VERB
fueconorg-3608	49	135	the	the	DET
fueconorg-3608	49	136	provisions	provision	NOUN
fueconorg-3608	49	137	of	of	ADP
fueconorg-3608	49	138	forth	forth	ADV
fueconorg-3608	49	139	,	,	PUNCT
fueconorg-3608	49	140	seventh	seventh	ADJ
fueconorg-3608	49	141	and	and	CCONJ
fueconorg-3608	49	142	eight	eight	NUM
fueconorg-3608	49	143	directives	directive	NOUN
fueconorg-3608	49	144	and	and	CCONJ
fueconorg-3608	49	145	adoption	adoption	NOUN
fueconorg-3608	49	146	of	of	ADP
fueconorg-3608	49	147	regulation	regulation	NOUN
fueconorg-3608	49	148	1606/2002/	1606/2002/	PROPN
fueconorg-3608	49	149	ec	ec	PROPN
fueconorg-3608	49	150	2010	2010	NUM
fueconorg-3608	49	151	precise	precise	ADJ
fueconorg-3608	49	152	application	application	NOUN
fueconorg-3608	49	153	of	of	ADP
fueconorg-3608	49	154	ias	ias	PROPN
fueconorg-3608	49	155	/	/	SYM
fueconorg-3608	49	156	ifrs	ifrs	PROPN
fueconorg-3608	49	157	2015/2016	2015/2016	PROPN
fueconorg-3608	49	158	transposing	transpose	VERB
fueconorg-3608	49	159	the	the	DET
fueconorg-3608	49	160	provisions	provision	NOUN
fueconorg-3608	49	161	of	of	ADP
fueconorg-3608	49	162	directive	directive	NOUN
fueconorg-3608	49	163	2013/34/	2013/34/	PROPN
fueconorg-3608	49	164	eu	eu	PROPN
fueconorg-3608	49	165	2017	2017	NUM
fueconorg-3608	49	166	transposing	transpose	VERB
fueconorg-3608	49	167	the	the	DET
fueconorg-3608	49	168	provisions	provision	NOUN
fueconorg-3608	49	169	of	of	ADP
fueconorg-3608	49	170	directive	directive	NOUN
fueconorg-3608	49	171	2013/34/	2013/34/	NUM
fueconorg-3608	49	172	eu	eu	NOUN
fueconorg-3608	49	173	and	and	CCONJ
fueconorg-3608	49	174	directive	directive	VERB
fueconorg-3608	49	175	2014/95	2014/95	PROPN
fueconorg-3608	49	176	/	/	SYM
fueconorg-3608	49	177	eu	eu	PROPN
fueconorg-3608	49	178	slovakia	slovakia	PROPN
fueconorg-3608	49	179	accounting	accounting	PROPN
fueconorg-3608	49	180	act	act	PROPN
fueconorg-3608	49	181	decree	decree	NOUN
fueconorg-3608	49	182	2002	2002	NUM
fueconorg-3608	49	183	transposing	transpose	VERB
fueconorg-3608	49	184	the	the	DET
fueconorg-3608	49	185	provisions	provision	NOUN
fueconorg-3608	49	186	of	of	ADP
fueconorg-3608	49	187	forth	forth	ADV
fueconorg-3608	49	188	,	,	PUNCT
fueconorg-3608	49	189	seventh	seventh	ADJ
fueconorg-3608	49	190	,	,	PUNCT
fueconorg-3608	49	191	eighth	eighth	ADJ
fueconorg-3608	49	192	directive	directive	NOUN
fueconorg-3608	49	193	and	and	CCONJ
fueconorg-3608	49	194	adoption	adoption	NOUN
fueconorg-3608	49	195	of	of	ADP
fueconorg-3608	49	196	ias	ias	PROPN
fueconorg-3608	49	197	/	/	SYM
fueconorg-3608	49	198	ifrs	ifrs	PROPN
fueconorg-3608	49	199	2005	2005	NUM
fueconorg-3608	49	200	application	application	NOUN
fueconorg-3608	49	201	of	of	ADP
fueconorg-3608	49	202	regulation	regulation	NOUN
fueconorg-3608	49	203	1606/2002/	1606/2002/	PROPN
fueconorg-3608	49	204	ec	ec	PROPN
fueconorg-3608	49	205	2014	2014	NUM
fueconorg-3608	49	206	-transposing	-transpose	VERB
fueconorg-3608	49	207	the	the	DET
fueconorg-3608	49	208	provisions	provision	NOUN
fueconorg-3608	49	209	of	of	ADP
fueconorg-3608	49	210	directive	directive	NOUN
fueconorg-3608	49	211	2013/34/	2013/34/	PROPN
fueconorg-3608	49	212	eu	eu	PROPN
fueconorg-3608	49	213	2016	2016	NUM
fueconorg-3608	49	214	transposing	transpose	VERB
fueconorg-3608	49	215	the	the	DET
fueconorg-3608	49	216	provisions	provision	NOUN
fueconorg-3608	49	217	of	of	ADP
fueconorg-3608	49	218	directive	directive	NOUN
fueconorg-3608	49	219	2013/34	2013/34	NUM
fueconorg-3608	49	220	/eu	/eu	PUNCT
fueconorg-3608	49	221	and	and	CCONJ
fueconorg-3608	49	222	directive	directive	VERB
fueconorg-3608	49	223	2014/95	2014/95	NUM
fueconorg-3608	49	224	/	/	SYM
fueconorg-3608	49	225	eu	eu	PROPN
fueconorg-3608	49	226	hungary	hungary	PROPN
fueconorg-3608	49	227	accounting	accounting	PROPN
fueconorg-3608	49	228	act	act	PROPN
fueconorg-3608	49	229	1991	1991	NUM
fueconorg-3608	49	230	partial	partial	ADJ
fueconorg-3608	49	231	transposing	transposing	NOUN
fueconorg-3608	49	232	provisions	provision	NOUN
fueconorg-3608	49	233	of	of	ADP
fueconorg-3608	49	234	forth	forth	ADV
fueconorg-3608	49	235	directive	directive	VERB
fueconorg-3608	49	236	2000	2000	NUM
fueconorg-3608	49	237	transposing	transposing	NOUN
fueconorg-3608	49	238	provisions	provision	NOUN
fueconorg-3608	49	239	of	of	ADP
fueconorg-3608	49	240	forth	forth	ADV
fueconorg-3608	49	241	,	,	PUNCT
fueconorg-3608	49	242	seventh	seventh	ADJ
fueconorg-3608	49	243	and	and	CCONJ
fueconorg-3608	49	244	eighth	eighth	ADJ
fueconorg-3608	49	245	directive	directive	NOUN
fueconorg-3608	49	246	2015	2015	NUM
fueconorg-3608	49	247	transposing	transposing	NOUN
fueconorg-3608	49	248	profisions	profision	NOUN
fueconorg-3608	49	249	of	of	ADP
fueconorg-3608	49	250	directive	directive	NOUN
fueconorg-3608	49	251	2013/34	2013/34	NUM
fueconorg-3608	49	252	eu	eu	PROPN
fueconorg-3608	49	253	romania	romania	PROPN
fueconorg-3608	49	254	accounting	accounting	PROPN
fueconorg-3608	49	255	act	act	PROPN
fueconorg-3608	49	256	orders	order	NOUN
fueconorg-3608	49	257	of	of	ADP
fueconorg-3608	49	258	the	the	DET
fueconorg-3608	49	259	ministry	ministry	PROPN
fueconorg-3608	49	260	of	of	ADP
fueconorg-3608	49	261	public	public	ADJ
fueconorg-3608	49	262	finance	finance	NOUN
fueconorg-3608	49	263	1991	1991	NUM
fueconorg-3608	49	264	partial	partial	ADJ
fueconorg-3608	49	265	transposing	transposing	NOUN
fueconorg-3608	49	266	provisions	provision	NOUN
fueconorg-3608	49	267	of	of	ADP
fueconorg-3608	49	268	forth	forth	ADV
fueconorg-3608	49	269	and	and	CCONJ
fueconorg-3608	49	270	seventh	seventh	ADJ
fueconorg-3608	49	271	directive	directive	NOUN
fueconorg-3608	49	272	and	and	CCONJ
fueconorg-3608	49	273	adoption	adoption	NOUN
fueconorg-3608	49	274	ias	ia	VERB
fueconorg-3608	49	275	1999	1999	NUM
fueconorg-3608	49	276	adoption	adoption	NOUN
fueconorg-3608	49	277	of	of	ADP
fueconorg-3608	49	278	order	order	NOUN
fueconorg-3608	49	279	of	of	ADP
fueconorg-3608	49	280	ministry	ministry	PROPN
fueconorg-3608	49	281	of	of	ADP
fueconorg-3608	49	282	public	public	ADJ
fueconorg-3608	49	283	finance	finance	NOUN
fueconorg-3608	49	284	no.403	no.403	NOUN
fueconorg-3608	49	285	on	on	ADP
fueconorg-3608	49	286	the	the	DET
fueconorg-3608	49	287	application	application	NOUN
fueconorg-3608	49	288	of	of	ADP
fueconorg-3608	49	289	romanian	romanian	PROPN
fueconorg-3608	49	290	's	's	PART
fueconorg-3608	49	291	gaap	gaap	NOUN
fueconorg-3608	49	292	that	that	PRON
fueconorg-3608	49	293	are	be	AUX
fueconorg-3608	49	294	in	in	ADP
fueconorg-3608	49	295	line	line	NOUN
fueconorg-3608	49	296	with	with	ADP
fueconorg-3608	49	297	forth	forth	ADJ
fueconorg-3608	49	298	directive	directive	NOUN
fueconorg-3608	49	299	and	and	CCONJ
fueconorg-3608	49	300	ias	ias	ADJ
fueconorg-3608	49	301	2001	2001	NUM
fueconorg-3608	49	302	adoption	adoption	NOUN
fueconorg-3608	49	303	of	of	ADP
fueconorg-3608	49	304	order	order	NOUN
fueconorg-3608	49	305	of	of	ADP
fueconorg-3608	49	306	ministry	ministry	PROPN
fueconorg-3608	49	307	of	of	ADP
fueconorg-3608	49	308	public	public	ADJ
fueconorg-3608	49	309	finance	finance	NOUN
fueconorg-3608	49	310	no.94	no.94	PROPN
fueconorg-3608	49	311	on	on	ADP
fueconorg-3608	49	312	transposition	transposition	NOUN
fueconorg-3608	49	313	of	of	ADP
fueconorg-3608	49	314	provisions	provision	NOUN
fueconorg-3608	49	315	of	of	ADP
fueconorg-3608	49	316	fourth	fourth	ADJ
fueconorg-3608	49	317	directive	directive	NOUN
fueconorg-3608	49	318	and	and	CCONJ
fueconorg-3608	49	319	the	the	DET
fueconorg-3608	49	320	mandatory	mandatory	ADJ
fueconorg-3608	49	321	application	application	NOUN
fueconorg-3608	49	322	of	of	ADP
fueconorg-3608	49	323	ias	ia	NOUN
fueconorg-3608	49	324	for	for	ADP
fueconorg-3608	49	325	the	the	DET
fueconorg-3608	49	326	prescribed	prescribed	ADJ
fueconorg-3608	49	327	entities	entity	NOUN
fueconorg-3608	49	328	2012	2012	NUM
fueconorg-3608	49	329	adoption	adoption	NOUN
fueconorg-3608	49	330	of	of	ADP
fueconorg-3608	49	331	order	order	NOUN
fueconorg-3608	49	332	of	of	ADP
fueconorg-3608	49	333	ministry	ministry	PROPN
fueconorg-3608	49	334	of	of	ADP
fueconorg-3608	49	335	public	public	ADJ
fueconorg-3608	49	336	finance	finance	NOUN
fueconorg-3608	49	337	no	no	NOUN
fueconorg-3608	49	338	.	.	PROPN
fueconorg-3608	49	339	881	881	NUM
fueconorg-3608	49	340	on	on	ADP
fueconorg-3608	49	341	expanding	expand	VERB
fueconorg-3608	49	342	the	the	DET
fueconorg-3608	49	343	scope	scope	NOUN
fueconorg-3608	49	344	of	of	ADP
fueconorg-3608	49	345	mandatory	mandatory	ADJ
fueconorg-3608	49	346	application	application	NOUN
fueconorg-3608	49	347	ias	ias	PROPN
fueconorg-3608	49	348	/	/	SYM
fueconorg-3608	49	349	ifrs	ifrs	PROPN
fueconorg-3608	49	350	2014	2014	NUM
fueconorg-3608	49	351	adoption	adoption	NOUN
fueconorg-3608	49	352	of	of	ADP
fueconorg-3608	49	353	order	order	NOUN
fueconorg-3608	49	354	of	of	ADP
fueconorg-3608	49	355	ministry	ministry	PROPN
fueconorg-3608	49	356	of	of	ADP
fueconorg-3608	49	357	public	public	ADJ
fueconorg-3608	49	358	finance	finance	NOUN
fueconorg-3608	49	359	no	no	DET
fueconorg-3608	49	360	1802	1802	NUM
fueconorg-3608	49	361	transposing	transposing	NOUN
fueconorg-3608	49	362	of	of	ADP
fueconorg-3608	49	363	provisions	provision	NOUN
fueconorg-3608	49	364	directive	directive	VERB
fueconorg-3608	49	365	2013/34	2013/34	NUM
fueconorg-3608	49	366	eu	eu	PROPN
fueconorg-3608	49	367	2016	2016	NUM
fueconorg-3608	49	368	adoption	adoption	NOUN
fueconorg-3608	49	369	of	of	ADP
fueconorg-3608	49	370	order	order	NOUN
fueconorg-3608	49	371	of	of	ADP
fueconorg-3608	49	372	ministry	ministry	PROPN
fueconorg-3608	49	373	of	of	ADP
fueconorg-3608	49	374	public	public	ADJ
fueconorg-3608	49	375	finance	finance	NOUN
fueconorg-3608	49	376	no	no	DET
fueconorg-3608	49	377	1938	1938	NUM
fueconorg-3608	49	378	transposing	transposing	NOUN
fueconorg-3608	49	379	of	of	ADP
fueconorg-3608	49	380	provisions	provision	NOUN
fueconorg-3608	49	381	directive	directive	VERB
fueconorg-3608	49	382	2014/95	2014/95	NUM
fueconorg-3608	49	383	eu	eu	PROPN
fueconorg-3608	49	384	bulgaria	bulgaria	PROPN
fueconorg-3608	49	385	accounting	accounting	PROPN
fueconorg-3608	49	386	act	act	PROPN
fueconorg-3608	49	387	1991	1991	NUM
fueconorg-3608	49	388	changed	change	VERB
fueconorg-3608	49	389	form	form	NOUN
fueconorg-3608	49	390	and	and	CCONJ
fueconorg-3608	49	391	content	content	NOUN
fueconorg-3608	49	392	of	of	ADP
fueconorg-3608	49	393	financial	financial	ADJ
fueconorg-3608	49	394	statements	statement	NOUN
fueconorg-3608	49	395	2001	2001	NUM
fueconorg-3608	49	396	transposing	transposing	NOUN
fueconorg-3608	49	397	of	of	ADP
fueconorg-3608	49	398	provisions	provision	NOUN
fueconorg-3608	49	399	of	of	ADP
fueconorg-3608	49	400	forth	forth	ADV
fueconorg-3608	49	401	,	,	PUNCT
fueconorg-3608	49	402	seventh	seventh	ADJ
fueconorg-3608	49	403	and	and	CCONJ
fueconorg-3608	49	404	eight	eight	NUM
fueconorg-3608	49	405	directives	directive	NOUN
fueconorg-3608	49	406	and	and	CCONJ
fueconorg-3608	49	407	application	application	NOUN
fueconorg-3608	49	408	of	of	ADP
fueconorg-3608	49	409	ias	ias	PROPN
fueconorg-3608	49	410	2007	2007	NUM
fueconorg-3608	49	411	harmonization	harmonization	NOUN
fueconorg-3608	49	412	of	of	ADP
fueconorg-3608	49	413	law	law	NOUN
fueconorg-3608	49	414	and	and	CCONJ
fueconorg-3608	49	415	national	national	ADJ
fueconorg-3608	49	416	standards	standard	NOUN
fueconorg-3608	49	417	with	with	ADP
fueconorg-3608	49	418	ifrs	ifrs	PROPN
fueconorg-3608	49	419	2015	2015	NUM
fueconorg-3608	49	420	transposing	transposing	NOUN
fueconorg-3608	49	421	of	of	ADP
fueconorg-3608	49	422	provisions	provision	NOUN
fueconorg-3608	49	423	directive	directive	VERB
fueconorg-3608	49	424	2013/34	2013/34	NUM
fueconorg-3608	49	425	eu	eu	NOUN
fueconorg-3608	49	426	and	and	CCONJ
fueconorg-3608	49	427	directive	directive	VERB
fueconorg-3608	49	428	2014/95/	2014/95/	NUM
fueconorg-3608	49	429	eu	eu	PROPN
fueconorg-3608	49	430	source	source	NOUN
fueconorg-3608	49	431	:	:	PUNCT
fueconorg-3608	49	432	adapted	adapt	VERB
fueconorg-3608	49	433	from	from	ADP
fueconorg-3608	49	434	information	information	NOUN
fueconorg-3608	49	435	on	on	ADP
fueconorg-3608	49	436	the	the	DET
fueconorg-3608	49	437	accounting	accounting	NOUN
fueconorg-3608	49	438	systems	system	NOUN
fueconorg-3608	49	439	of	of	ADP
fueconorg-3608	49	440	analyzed	analyze	VERB
fueconorg-3608	49	441	countries	country	NOUN
fueconorg-3608	49	442	published	publish	VERB
fueconorg-3608	49	443	through	through	ADP
fueconorg-3608	49	444	websites	website	NOUN
fueconorg-3608	49	445	of	of	ADP
fueconorg-3608	49	446	national	national	ADJ
fueconorg-3608	49	447	professional	professional	ADJ
fueconorg-3608	49	448	organizations	organization	NOUN
fueconorg-3608	49	449	,	,	PUNCT
fueconorg-3608	49	450	ifrs	ifrs	PROPN
fueconorg-3608	49	451	foundation	foundation	PROPN
fueconorg-3608	49	452	and	and	CCONJ
fueconorg-3608	49	453	scientific	scientific	ADJ
fueconorg-3608	49	454	papers	paper	NOUN
fueconorg-3608	49	455	and	and	CCONJ
fueconorg-3608	49	456	professional	professional	ADJ
fueconorg-3608	49	457	publications	publication	NOUN
fueconorg-3608	49	458	harmonization	harmonization	NOUN
fueconorg-3608	49	459	of	of	ADP
fueconorg-3608	49	460	accounting	accounting	NOUN
fueconorg-3608	49	461	regulations	regulation	NOUN
fueconorg-3608	49	462	in	in	ADP
fueconorg-3608	49	463	the	the	DET
fueconorg-3608	49	464	european	european	PROPN
fueconorg-3608	49	465	union	union	PROPN
fueconorg-3608	49	466	...	...	PUNCT
fueconorg-3608	49	467	169	169	NUM
fueconorg-3608	49	468	in	in	ADP
fueconorg-3608	49	469	the	the	DET
fueconorg-3608	49	470	european	european	PROPN
fueconorg-3608	49	471	union	union	PROPN
fueconorg-3608	49	472	,	,	PUNCT
fueconorg-3608	49	473	over	over	ADP
fueconorg-3608	49	474	the	the	DET
fueconorg-3608	49	475	period	period	NOUN
fueconorg-3608	49	476	of	of	ADP
fueconorg-3608	49	477	thirty	thirty	NUM
fueconorg-3608	49	478	years	year	NOUN
fueconorg-3608	49	479	,	,	PUNCT
fueconorg-3608	49	480	the	the	DET
fueconorg-3608	49	481	regulation	regulation	NOUN
fueconorg-3608	49	482	of	of	ADP
fueconorg-3608	49	483	financial	financial	ADJ
fueconorg-3608	49	484	reporting	reporting	NOUN
fueconorg-3608	49	485	has	have	AUX
fueconorg-3608	49	486	been	be	AUX
fueconorg-3608	49	487	based	base	VERB
fueconorg-3608	49	488	on	on	ADP
fueconorg-3608	49	489	the	the	DET
fueconorg-3608	49	490	fourth	fourth	ADJ
fueconorg-3608	49	491	(	(	PUNCT
fueconorg-3608	49	492	directive	directive	NOUN
fueconorg-3608	49	493	78/660	78/660	NUM
fueconorg-3608	49	494	/	/	SYM
fueconorg-3608	49	495	eec	eec	PROPN
fueconorg-3608	49	496	)	)	PUNCT
fueconorg-3608	49	497	and	and	CCONJ
fueconorg-3608	49	498	the	the	DET
fueconorg-3608	49	499	seventh	seventh	ADJ
fueconorg-3608	49	500	(	(	PUNCT
fueconorg-3608	49	501	directive	directive	NOUN
fueconorg-3608	49	502	83/349	83/349	NUM
fueconorg-3608	49	503	/	/	SYM
fueconorg-3608	49	504	eec	eec	PROPN
fueconorg-3608	49	505	)	)	PUNCT
fueconorg-3608	49	506	directive	directive	NOUN
fueconorg-3608	49	507	.	.	PUNCT
fueconorg-3608	50	1	during	during	ADP
fueconorg-3608	50	2	this	this	DET
fueconorg-3608	50	3	period	period	NOUN
fueconorg-3608	50	4	,	,	PUNCT
fueconorg-3608	50	5	the	the	DET
fueconorg-3608	50	6	directives	directive	NOUN
fueconorg-3608	50	7	were	be	AUX
fueconorg-3608	50	8	amended	amend	VERB
fueconorg-3608	50	9	several	several	ADJ
fueconorg-3608	50	10	times	time	NOUN
fueconorg-3608	50	11	,	,	PUNCT
fueconorg-3608	50	12	but	but	CCONJ
fueconorg-3608	50	13	were	be	AUX
fueconorg-3608	50	14	not	not	PART
fueconorg-3608	50	15	subjected	subject	VERB
fueconorg-3608	50	16	to	to	ADP
fueconorg-3608	50	17	a	a	DET
fueconorg-3608	50	18	detailed	detailed	ADJ
fueconorg-3608	50	19	revision	revision	NOUN
fueconorg-3608	50	20	.	.	PUNCT
fueconorg-3608	51	1	however	however	ADV
fueconorg-3608	51	2	,	,	PUNCT
fueconorg-3608	51	3	new	new	ADJ
fueconorg-3608	51	4	disclosure	disclosure	NOUN
fueconorg-3608	51	5	requirements	requirement	NOUN
fueconorg-3608	51	6	and	and	CCONJ
fueconorg-3608	51	7	new	new	ADJ
fueconorg-3608	51	8	valuation	valuation	NOUN
fueconorg-3608	51	9	rules	rule	NOUN
fueconorg-3608	51	10	,	,	PUNCT
fueconorg-3608	51	11	primarily	primarily	ADV
fueconorg-3608	51	12	in	in	ADP
fueconorg-3608	51	13	the	the	DET
fueconorg-3608	51	14	field	field	NOUN
fueconorg-3608	51	15	of	of	ADP
fueconorg-3608	51	16	accounting	account	VERB
fueconorg-3608	51	17	at	at	ADP
fueconorg-3608	51	18	fair	fair	ADJ
fueconorg-3608	51	19	value	value	NOUN
fueconorg-3608	51	20	,	,	PUNCT
fueconorg-3608	51	21	burdened	burden	VERB
fueconorg-3608	51	22	the	the	DET
fueconorg-3608	51	23	existing	exist	VERB
fueconorg-3608	51	24	regulations	regulation	NOUN
fueconorg-3608	51	25	,	,	PUNCT
fueconorg-3608	51	26	making	make	VERB
fueconorg-3608	51	27	the	the	DET
fueconorg-3608	51	28	directives	directive	NOUN
fueconorg-3608	51	29	become	become	VERB
fueconorg-3608	51	30	too	too	ADV
fueconorg-3608	51	31	extensive	extensive	ADJ
fueconorg-3608	51	32	.	.	PUNCT
fueconorg-3608	52	1	another	another	DET
fueconorg-3608	52	2	problem	problem	NOUN
fueconorg-3608	52	3	related	relate	VERB
fueconorg-3608	52	4	to	to	ADP
fueconorg-3608	52	5	the	the	DET
fueconorg-3608	52	6	application	application	NOUN
fueconorg-3608	52	7	of	of	ADP
fueconorg-3608	52	8	these	these	DET
fueconorg-3608	52	9	standards	standard	NOUN
fueconorg-3608	52	10	was	be	AUX
fueconorg-3608	52	11	the	the	DET
fueconorg-3608	52	12	large	large	ADJ
fueconorg-3608	52	13	number	number	NOUN
fueconorg-3608	52	14	of	of	ADP
fueconorg-3608	52	15	options	option	NOUN
fueconorg-3608	52	16	and	and	CCONJ
fueconorg-3608	52	17	the	the	DET
fueconorg-3608	52	18	difficult	difficult	ADJ
fueconorg-3608	52	19	comparison	comparison	NOUN
fueconorg-3608	52	20	of	of	ADP
fueconorg-3608	52	21	the	the	DET
fueconorg-3608	52	22	financial	financial	ADJ
fueconorg-3608	52	23	statements	statement	NOUN
fueconorg-3608	52	24	of	of	ADP
fueconorg-3608	52	25	different	different	ADJ
fueconorg-3608	52	26	countries	country	NOUN
fueconorg-3608	52	27	.	.	PUNCT
fueconorg-3608	53	1	the	the	DET
fueconorg-3608	53	2	regulations	regulation	NOUN
fueconorg-3608	53	3	became	become	VERB
fueconorg-3608	53	4	burdensome	burdensome	ADJ
fueconorg-3608	53	5	and	and	CCONJ
fueconorg-3608	53	6	complex	complex	ADJ
fueconorg-3608	53	7	,	,	PUNCT
fueconorg-3608	53	8	which	which	PRON
fueconorg-3608	53	9	was	be	AUX
fueconorg-3608	53	10	particularly	particularly	ADV
fueconorg-3608	53	11	evident	evident	ADJ
fueconorg-3608	53	12	in	in	ADP
fueconorg-3608	53	13	the	the	DET
fueconorg-3608	53	14	case	case	NOUN
fueconorg-3608	53	15	of	of	ADP
fueconorg-3608	53	16	small	small	ADJ
fueconorg-3608	53	17	and	and	CCONJ
fueconorg-3608	53	18	medium	medium	ADJ
fueconorg-3608	53	19	-	-	PUNCT
fueconorg-3608	53	20	sized	sized	ADJ
fueconorg-3608	53	21	enterprises	enterprise	NOUN
fueconorg-3608	53	22	,	,	PUNCT
fueconorg-3608	53	23	as	as	SCONJ
fueconorg-3608	53	24	it	it	PRON
fueconorg-3608	53	25	was	be	AUX
fueconorg-3608	53	26	stated	state	VERB
fueconorg-3608	53	27	in	in	ADP
fueconorg-3608	53	28	a	a	DET
fueconorg-3608	53	29	2008	2008	NUM
fueconorg-3608	53	30	release	release	NOUN
fueconorg-3608	53	31	,	,	PUNCT
fueconorg-3608	53	32	the	the	DET
fueconorg-3608	53	33	essence	essence	NOUN
fueconorg-3608	53	34	of	of	ADP
fueconorg-3608	53	35	which	which	PRON
fueconorg-3608	53	36	is	be	AUX
fueconorg-3608	53	37	described	describe	VERB
fueconorg-3608	53	38	as	as	ADP
fueconorg-3608	53	39	"	"	PUNCT
fueconorg-3608	53	40	think	think	VERB
fueconorg-3608	53	41	small	small	ADJ
fueconorg-3608	53	42	first	first	ADJ
fueconorg-3608	53	43	"	"	PUNCT
fueconorg-3608	53	44	.	.	PUNCT
fueconorg-3608	54	1	considering	consider	VERB
fueconorg-3608	54	2	that	that	SCONJ
fueconorg-3608	54	3	over	over	ADP
fueconorg-3608	54	4	99	99	NUM
fueconorg-3608	54	5	%	%	NOUN
fueconorg-3608	54	6	of	of	ADP
fueconorg-3608	54	7	european	european	ADJ
fueconorg-3608	54	8	companies	company	NOUN
fueconorg-3608	54	9	belong	belong	VERB
fueconorg-3608	54	10	to	to	ADP
fueconorg-3608	54	11	the	the	DET
fueconorg-3608	54	12	category	category	NOUN
fueconorg-3608	54	13	of	of	ADP
fueconorg-3608	54	14	small	small	ADJ
fueconorg-3608	54	15	and	and	CCONJ
fueconorg-3608	54	16	medium	medium	ADJ
fueconorg-3608	54	17	-	-	PUNCT
fueconorg-3608	54	18	sized	sized	ADJ
fueconorg-3608	54	19	enterprises	enterprise	NOUN
fueconorg-3608	54	20	,	,	PUNCT
fueconorg-3608	54	21	a	a	DET
fueconorg-3608	54	22	need	need	NOUN
fueconorg-3608	54	23	for	for	ADP
fueconorg-3608	54	24	a	a	DET
fueconorg-3608	54	25	regulatory	regulatory	ADJ
fueconorg-3608	54	26	reform	reform	NOUN
fueconorg-3608	54	27	in	in	ADP
fueconorg-3608	54	28	the	the	DET
fueconorg-3608	54	29	field	field	NOUN
fueconorg-3608	54	30	of	of	ADP
fueconorg-3608	54	31	accounting	accounting	NOUN
fueconorg-3608	54	32	has	have	AUX
fueconorg-3608	54	33	arisen	arise	VERB
fueconorg-3608	54	34	.	.	PUNCT
fueconorg-3608	55	1	the	the	DET
fueconorg-3608	55	2	reform	reform	NOUN
fueconorg-3608	55	3	needs	need	VERB
fueconorg-3608	55	4	to	to	PART
fueconorg-3608	55	5	be	be	AUX
fueconorg-3608	55	6	in	in	ADP
fueconorg-3608	55	7	accordance	accordance	NOUN
fueconorg-3608	55	8	with	with	ADP
fueconorg-3608	55	9	the	the	DET
fueconorg-3608	55	10	small	small	ADJ
fueconorg-3608	55	11	and	and	CCONJ
fueconorg-3608	55	12	medium	medium	ADJ
fueconorg-3608	55	13	-	-	PUNCT
fueconorg-3608	55	14	sized	sized	ADJ
fueconorg-3608	55	15	enterprise	enterprise	NOUN
fueconorg-3608	55	16	(	(	PUNCT
fueconorg-3608	55	17	sme	sme	NOUN
fueconorg-3608	55	18	)	)	PUNCT
fueconorg-3608	55	19	development	development	NOUN
fueconorg-3608	55	20	strategy	strategy	NOUN
fueconorg-3608	55	21	2020	2020	NUM
fueconorg-3608	55	22	.	.	PUNCT
fueconorg-3608	56	1	this	this	DET
fueconorg-3608	56	2	strategy	strategy	NOUN
fueconorg-3608	56	3	aims	aim	VERB
fueconorg-3608	56	4	to	to	PART
fueconorg-3608	56	5	achieve	achieve	VERB
fueconorg-3608	56	6	a	a	DET
fueconorg-3608	56	7	sustainable	sustainable	ADJ
fueconorg-3608	56	8	and	and	CCONJ
fueconorg-3608	56	9	inclusive	inclusive	ADJ
fueconorg-3608	56	10	economy	economy	NOUN
fueconorg-3608	56	11	,	,	PUNCT
fueconorg-3608	56	12	with	with	ADP
fueconorg-3608	56	13	the	the	DET
fueconorg-3608	56	14	improvement	improvement	NOUN
fueconorg-3608	56	15	of	of	ADP
fueconorg-3608	56	16	sources	source	NOUN
fueconorg-3608	56	17	of	of	ADP
fueconorg-3608	56	18	financing	financing	NOUN
fueconorg-3608	56	19	for	for	ADP
fueconorg-3608	56	20	this	this	DET
fueconorg-3608	56	21	sector	sector	NOUN
fueconorg-3608	56	22	.	.	PUNCT
fueconorg-3608	57	1	this	this	PRON
fueconorg-3608	57	2	resulted	result	VERB
fueconorg-3608	57	3	in	in	ADP
fueconorg-3608	57	4	the	the	DET
fueconorg-3608	57	5	adoption	adoption	NOUN
fueconorg-3608	57	6	of	of	ADP
fueconorg-3608	57	7	the	the	DET
fueconorg-3608	57	8	new	new	ADJ
fueconorg-3608	57	9	accounting	accounting	NOUN
fueconorg-3608	57	10	directive	directive	NOUN
fueconorg-3608	57	11	(	(	PUNCT
fueconorg-3608	57	12	directive	directive	NOUN
fueconorg-3608	57	13	2013/34	2013/34	NUM
fueconorg-3608	57	14	/	/	SYM
fueconorg-3608	57	15	eu	eu	NOUN
fueconorg-3608	57	16	)	)	PUNCT
fueconorg-3608	57	17	on	on	ADP
fueconorg-3608	57	18	26	26	NUM
fueconorg-3608	57	19	june	june	PROPN
fueconorg-3608	57	20	2013	2013	NUM
fueconorg-3608	57	21	.	.	PUNCT
fueconorg-3608	58	1	the	the	DET
fueconorg-3608	58	2	changes	change	NOUN
fueconorg-3608	58	3	in	in	ADP
fueconorg-3608	58	4	eu	eu	PROPN
fueconorg-3608	58	5	regulations	regulation	NOUN
fueconorg-3608	58	6	are	be	AUX
fueconorg-3608	58	7	motivated	motivate	VERB
fueconorg-3608	58	8	by	by	ADP
fueconorg-3608	58	9	the	the	DET
fueconorg-3608	58	10	creation	creation	NOUN
fueconorg-3608	58	11	of	of	ADP
fueconorg-3608	58	12	an	an	DET
fueconorg-3608	58	13	incentive	incentive	NOUN
fueconorg-3608	58	14	environment	environment	NOUN
fueconorg-3608	58	15	for	for	ADP
fueconorg-3608	58	16	the	the	DET
fueconorg-3608	58	17	development	development	NOUN
fueconorg-3608	58	18	of	of	ADP
fueconorg-3608	58	19	the	the	DET
fueconorg-3608	58	20	small	small	ADJ
fueconorg-3608	58	21	and	and	CCONJ
fueconorg-3608	58	22	medium	medium	ADJ
fueconorg-3608	58	23	-	-	PUNCT
fueconorg-3608	58	24	sized	sized	ADJ
fueconorg-3608	58	25	business	business	NOUN
fueconorg-3608	58	26	sector	sector	NOUN
fueconorg-3608	58	27	,	,	PUNCT
fueconorg-3608	58	28	which	which	PRON
fueconorg-3608	58	29	implies	imply	VERB
fueconorg-3608	58	30	the	the	DET
fueconorg-3608	58	31	reduction	reduction	NOUN
fueconorg-3608	58	32	of	of	ADP
fueconorg-3608	58	33	the	the	DET
fueconorg-3608	58	34	administrative	administrative	ADJ
fueconorg-3608	58	35	burden	burden	NOUN
fueconorg-3608	58	36	and	and	CCONJ
fueconorg-3608	58	37	the	the	DET
fueconorg-3608	58	38	costs	cost	NOUN
fueconorg-3608	58	39	of	of	ADP
fueconorg-3608	58	40	financial	financial	ADJ
fueconorg-3608	58	41	reporting	reporting	NOUN
fueconorg-3608	58	42	.	.	PUNCT
fueconorg-3608	59	1	with	with	ADP
fueconorg-3608	59	2	the	the	DET
fueconorg-3608	59	3	new	new	ADJ
fueconorg-3608	59	4	reclassification	reclassification	NOUN
fueconorg-3608	59	5	of	of	ADP
fueconorg-3608	59	6	the	the	DET
fueconorg-3608	59	7	entities	entity	NOUN
fueconorg-3608	59	8	,	,	PUNCT
fueconorg-3608	59	9	it	it	PRON
fueconorg-3608	59	10	is	be	AUX
fueconorg-3608	59	11	expected	expect	VERB
fueconorg-3608	59	12	that	that	SCONJ
fueconorg-3608	59	13	more	more	ADJ
fueconorg-3608	59	14	than	than	ADP
fueconorg-3608	59	15	90	90	NUM
fueconorg-3608	59	16	%	%	NOUN
fueconorg-3608	59	17	of	of	ADP
fueconorg-3608	59	18	the	the	DET
fueconorg-3608	59	19	entities	entity	NOUN
fueconorg-3608	59	20	will	will	AUX
fueconorg-3608	59	21	be	be	AUX
fueconorg-3608	59	22	classified	classify	VERB
fueconorg-3608	59	23	into	into	ADP
fueconorg-3608	59	24	a	a	DET
fueconorg-3608	59	25	micro	micro	ADJ
fueconorg-3608	59	26	group	group	NOUN
fueconorg-3608	59	27	,	,	PUNCT
fueconorg-3608	59	28	that	that	ADV
fueconorg-3608	59	29	is	is	ADV
fueconorg-3608	59	30	,	,	PUNCT
fueconorg-3608	59	31	over	over	ADP
fueconorg-3608	59	32	99	99	NUM
fueconorg-3608	59	33	%	%	NOUN
fueconorg-3608	59	34	in	in	ADP
fueconorg-3608	59	35	the	the	DET
fueconorg-3608	59	36	group	group	NOUN
fueconorg-3608	59	37	of	of	ADP
fueconorg-3608	59	38	small	small	ADJ
fueconorg-3608	59	39	and	and	CCONJ
fueconorg-3608	59	40	medium	medium	ADJ
fueconorg-3608	59	41	-	-	PUNCT
fueconorg-3608	59	42	sized	sized	ADJ
fueconorg-3608	59	43	entities	entity	NOUN
fueconorg-3608	59	44	.	.	PUNCT
fueconorg-3608	60	1	this	this	PRON
fueconorg-3608	60	2	will	will	AUX
fueconorg-3608	60	3	enable	enable	VERB
fueconorg-3608	60	4	them	they	PRON
fueconorg-3608	60	5	to	to	PART
fueconorg-3608	60	6	use	use	VERB
fueconorg-3608	60	7	simplified	simplified	ADJ
fueconorg-3608	60	8	procedures	procedure	NOUN
fueconorg-3608	60	9	in	in	ADP
fueconorg-3608	60	10	financial	financial	ADJ
fueconorg-3608	60	11	reporting	reporting	NOUN
fueconorg-3608	60	12	.	.	PUNCT
fueconorg-3608	61	1	the	the	DET
fueconorg-3608	61	2	directive	directive	NOUN
fueconorg-3608	61	3	seeks	seek	VERB
fueconorg-3608	61	4	to	to	PART
fueconorg-3608	61	5	fully	fully	ADV
fueconorg-3608	61	6	harmonize	harmonize	VERB
fueconorg-3608	61	7	financial	financial	ADJ
fueconorg-3608	61	8	reporting	reporting	NOUN
fueconorg-3608	61	9	for	for	ADP
fueconorg-3608	61	10	small	small	ADJ
fueconorg-3608	61	11	and	and	CCONJ
fueconorg-3608	61	12	micro	micro	ADJ
fueconorg-3608	61	13	entities	entity	NOUN
fueconorg-3608	61	14	.	.	PUNCT
fueconorg-3608	62	1	this	this	PRON
fueconorg-3608	62	2	is	be	AUX
fueconorg-3608	62	3	achieved	achieve	VERB
fueconorg-3608	62	4	through	through	ADP
fueconorg-3608	62	5	the	the	DET
fueconorg-3608	62	6	reduction	reduction	NOUN
fueconorg-3608	62	7	of	of	ADP
fueconorg-3608	62	8	options	option	NOUN
fueconorg-3608	62	9	and	and	CCONJ
fueconorg-3608	62	10	necessary	necessary	ADJ
fueconorg-3608	62	11	disclosures	disclosure	NOUN
fueconorg-3608	62	12	for	for	ADP
fueconorg-3608	62	13	the	the	DET
fueconorg-3608	62	14	real	real	ADJ
fueconorg-3608	62	15	and	and	CCONJ
fueconorg-3608	62	16	fair	fair	ADJ
fueconorg-3608	62	17	presentation	presentation	NOUN
fueconorg-3608	62	18	of	of	ADP
fueconorg-3608	62	19	the	the	DET
fueconorg-3608	62	20	operations	operation	NOUN
fueconorg-3608	62	21	of	of	ADP
fueconorg-3608	62	22	these	these	DET
fueconorg-3608	62	23	entities	entity	NOUN
fueconorg-3608	62	24	,	,	PUNCT
fueconorg-3608	62	25	while	while	SCONJ
fueconorg-3608	62	26	taking	take	VERB
fueconorg-3608	62	27	into	into	ADP
fueconorg-3608	62	28	account	account	NOUN
fueconorg-3608	62	29	the	the	DET
fueconorg-3608	62	30	needs	need	NOUN
fueconorg-3608	62	31	of	of	ADP
fueconorg-3608	62	32	users	user	NOUN
fueconorg-3608	62	33	in	in	ADP
fueconorg-3608	62	34	individual	individual	ADJ
fueconorg-3608	62	35	national	national	ADJ
fueconorg-3608	62	36	economies	economy	NOUN
fueconorg-3608	62	37	.	.	PUNCT
fueconorg-3608	63	1	the	the	DET
fueconorg-3608	63	2	members	member	NOUN
fueconorg-3608	63	3	can	can	AUX
fueconorg-3608	63	4	set	set	VERB
fueconorg-3608	63	5	additional	additional	ADJ
fueconorg-3608	63	6	requirements	requirement	NOUN
fueconorg-3608	63	7	for	for	ADP
fueconorg-3608	63	8	medium	medium	ADJ
fueconorg-3608	63	9	and	and	CCONJ
fueconorg-3608	63	10	large	large	ADJ
fueconorg-3608	63	11	entities	entity	NOUN
fueconorg-3608	63	12	.	.	PUNCT
fueconorg-3608	64	1	the	the	DET
fueconorg-3608	64	2	result	result	NOUN
fueconorg-3608	64	3	of	of	ADP
fueconorg-3608	64	4	such	such	ADJ
fueconorg-3608	64	5	regulation	regulation	NOUN
fueconorg-3608	64	6	is	be	AUX
fueconorg-3608	64	7	greater	great	ADJ
fueconorg-3608	64	8	compliance	compliance	NOUN
fueconorg-3608	64	9	at	at	ADP
fueconorg-3608	64	10	the	the	DET
fueconorg-3608	64	11	lowest	low	ADJ
fueconorg-3608	64	12	level	level	NOUN
fueconorg-3608	64	13	,	,	PUNCT
fueconorg-3608	64	14	and	and	CCONJ
fueconorg-3608	64	15	also	also	ADV
fueconorg-3608	64	16	at	at	ADP
fueconorg-3608	64	17	the	the	DET
fueconorg-3608	64	18	highest	high	ADJ
fueconorg-3608	64	19	level	level	NOUN
fueconorg-3608	64	20	,	,	PUNCT
fueconorg-3608	64	21	to	to	PART
fueconorg-3608	64	22	which	which	PRON
fueconorg-3608	64	23	ifrs	ifrs	PROPN
fueconorg-3608	64	24	applies	apply	VERB
fueconorg-3608	64	25	.	.	PUNCT
fueconorg-3608	65	1	the	the	DET
fueconorg-3608	65	2	following	follow	VERB
fueconorg-3608	65	3	table	table	NOUN
fueconorg-3608	65	4	shows	show	VERB
fueconorg-3608	65	5	the	the	DET
fueconorg-3608	65	6	criteria	criterion	NOUN
fueconorg-3608	65	7	for	for	ADP
fueconorg-3608	65	8	classification	classification	NOUN
fueconorg-3608	65	9	of	of	ADP
fueconorg-3608	65	10	the	the	DET
fueconorg-3608	65	11	entities	entity	NOUN
fueconorg-3608	65	12	according	accord	VERB
fueconorg-3608	65	13	to	to	ADP
fueconorg-3608	65	14	the	the	DET
fueconorg-3608	65	15	new	new	ADJ
fueconorg-3608	65	16	accounting	accounting	NOUN
fueconorg-3608	65	17	directive	directive	NOUN
fueconorg-3608	65	18	and	and	CCONJ
fueconorg-3608	65	19	the	the	DET
fueconorg-3608	65	20	national	national	ADJ
fueconorg-3608	65	21	accounting	accounting	NOUN
fueconorg-3608	65	22	criteria	criterion	NOUN
fueconorg-3608	65	23	of	of	ADP
fueconorg-3608	65	24	the	the	DET
fueconorg-3608	65	25	analyzed	analyze	VERB
fueconorg-3608	65	26	countries	country	NOUN
fueconorg-3608	65	27	.	.	PUNCT
fueconorg-3608	66	1	entities	entity	NOUN
fueconorg-3608	66	2	belong	belong	VERB
fueconorg-3608	66	3	to	to	ADP
fueconorg-3608	66	4	a	a	DET
fueconorg-3608	66	5	particular	particular	ADJ
fueconorg-3608	66	6	category	category	NOUN
fueconorg-3608	66	7	if	if	SCONJ
fueconorg-3608	66	8	two	two	NUM
fueconorg-3608	66	9	of	of	ADP
fueconorg-3608	66	10	the	the	DET
fueconorg-3608	66	11	three	three	NUM
fueconorg-3608	66	12	stipulated	stipulate	VERB
fueconorg-3608	66	13	criteria	criterion	NOUN
fueconorg-3608	66	14	for	for	ADP
fueconorg-3608	66	15	the	the	DET
fueconorg-3608	66	16	current	current	ADJ
fueconorg-3608	66	17	and	and	CCONJ
fueconorg-3608	66	18	previous	previous	ADJ
fueconorg-3608	66	19	reporting	reporting	NOUN
fueconorg-3608	66	20	year	year	NOUN
fueconorg-3608	66	21	are	be	AUX
fueconorg-3608	66	22	met	meet	VERB
fueconorg-3608	66	23	.	.	PUNCT
fueconorg-3608	67	1	it	it	PRON
fueconorg-3608	67	2	can	can	AUX
fueconorg-3608	67	3	be	be	AUX
fueconorg-3608	67	4	perceived	perceive	VERB
fueconorg-3608	67	5	that	that	SCONJ
fueconorg-3608	67	6	the	the	DET
fueconorg-3608	67	7	members	member	NOUN
fueconorg-3608	67	8	of	of	ADP
fueconorg-3608	67	9	the	the	DET
fueconorg-3608	67	10	european	european	PROPN
fueconorg-3608	67	11	union	union	PROPN
fueconorg-3608	67	12	partially	partially	ADV
fueconorg-3608	67	13	harmonized	harmonize	VERB
fueconorg-3608	67	14	the	the	DET
fueconorg-3608	67	15	criteria	criterion	NOUN
fueconorg-3608	67	16	for	for	ADP
fueconorg-3608	67	17	the	the	DET
fueconorg-3608	67	18	classification	classification	NOUN
fueconorg-3608	67	19	of	of	ADP
fueconorg-3608	67	20	entities	entity	NOUN
fueconorg-3608	67	21	,	,	PUNCT
fueconorg-3608	67	22	primarily	primarily	ADV
fueconorg-3608	67	23	for	for	ADP
fueconorg-3608	67	24	micro	micro	ADJ
fueconorg-3608	67	25	and	and	CCONJ
fueconorg-3608	67	26	small	small	ADJ
fueconorg-3608	67	27	enterprises	enterprise	NOUN
fueconorg-3608	67	28	.	.	PUNCT
fueconorg-3608	68	1	apart	apart	ADV
fueconorg-3608	68	2	from	from	ADP
fueconorg-3608	68	3	the	the	DET
fueconorg-3608	68	4	czech	czech	PROPN
fueconorg-3608	68	5	republic	republic	NOUN
fueconorg-3608	68	6	,	,	PUNCT
fueconorg-3608	68	7	romania	romania	PROPN
fueconorg-3608	68	8	and	and	CCONJ
fueconorg-3608	68	9	bulgaria	bulgaria	PROPN
fueconorg-3608	68	10	,	,	PUNCT
fueconorg-3608	68	11	the	the	DET
fueconorg-3608	68	12	remaining	remain	VERB
fueconorg-3608	68	13	members	member	NOUN
fueconorg-3608	68	14	do	do	AUX
fueconorg-3608	68	15	not	not	PART
fueconorg-3608	68	16	have	have	VERB
fueconorg-3608	68	17	the	the	DET
fueconorg-3608	68	18	category	category	NOUN
fueconorg-3608	68	19	of	of	ADP
fueconorg-3608	68	20	medium	medium	ADJ
fueconorg-3608	68	21	-	-	PUNCT
fueconorg-3608	68	22	sized	sized	ADJ
fueconorg-3608	68	23	entities	entity	NOUN
fueconorg-3608	68	24	(	(	PUNCT
fueconorg-3608	68	25	gláserová	gláserová	NOUN
fueconorg-3608	68	26	et	et	PROPN
fueconorg-3608	68	27	al	al	PROPN
fueconorg-3608	68	28	.	.	PROPN
fueconorg-3608	68	29	,	,	PUNCT
fueconorg-3608	68	30	2017	2017	NUM
fueconorg-3608	68	31	)	)	PUNCT
fueconorg-3608	68	32	.	.	PUNCT
fueconorg-3608	69	1	because	because	SCONJ
fueconorg-3608	69	2	of	of	ADP
fueconorg-3608	69	3	that	that	PRON
fueconorg-3608	69	4	,	,	PUNCT
fueconorg-3608	69	5	the	the	DET
fueconorg-3608	69	6	thresholds	threshold	NOUN
fueconorg-3608	69	7	of	of	ADP
fueconorg-3608	69	8	criteria	criterion	NOUN
fueconorg-3608	69	9	for	for	ADP
fueconorg-3608	69	10	large	large	ADJ
fueconorg-3608	69	11	companies	company	NOUN
fueconorg-3608	69	12	are	be	AUX
fueconorg-3608	69	13	lower	low	ADJ
fueconorg-3608	69	14	than	than	ADP
fueconorg-3608	69	15	those	those	PRON
fueconorg-3608	69	16	prescribed	prescribe	VERB
fueconorg-3608	69	17	by	by	ADP
fueconorg-3608	69	18	the	the	DET
fueconorg-3608	69	19	directive	directive	NOUN
fueconorg-3608	69	20	.	.	PUNCT
fueconorg-3608	70	1	this	this	PRON
fueconorg-3608	70	2	undermines	undermine	VERB
fueconorg-3608	70	3	the	the	DET
fueconorg-3608	70	4	european	european	ADJ
fueconorg-3608	70	5	legislator	legislator	NOUN
fueconorg-3608	70	6	's	's	PART
fueconorg-3608	70	7	intentions	intention	NOUN
fueconorg-3608	70	8	regarding	regard	VERB
fueconorg-3608	70	9	the	the	DET
fueconorg-3608	70	10	facilitations	facilitation	NOUN
fueconorg-3608	70	11	for	for	ADP
fueconorg-3608	70	12	smes	sme	NOUN
fueconorg-3608	70	13	.	.	PUNCT
fueconorg-3608	71	1	also	also	ADV
fueconorg-3608	71	2	,	,	PUNCT
fueconorg-3608	71	3	differences	difference	NOUN
fueconorg-3608	71	4	in	in	ADP
fueconorg-3608	71	5	the	the	DET
fueconorg-3608	71	6	requirements	requirement	NOUN
fueconorg-3608	71	7	for	for	ADP
fueconorg-3608	71	8	the	the	DET
fueconorg-3608	71	9	preparation	preparation	NOUN
fueconorg-3608	71	10	of	of	ADP
fueconorg-3608	71	11	consolidated	consolidated	ADJ
fueconorg-3608	71	12	financial	financial	ADJ
fueconorg-3608	71	13	statements	statement	NOUN
fueconorg-3608	71	14	in	in	ADP
fueconorg-3608	71	15	relation	relation	NOUN
fueconorg-3608	71	16	to	to	ADP
fueconorg-3608	71	17	the	the	DET
fueconorg-3608	71	18	new	new	ADJ
fueconorg-3608	71	19	accounting	accounting	NOUN
fueconorg-3608	71	20	directive	directive	NOUN
fueconorg-3608	71	21	can	can	AUX
fueconorg-3608	71	22	be	be	AUX
fueconorg-3608	71	23	noticed	notice	VERB
fueconorg-3608	71	24	.	.	PUNCT
fueconorg-3608	72	1	the	the	DET
fueconorg-3608	72	2	new	new	ADJ
fueconorg-3608	72	3	accounting	accounting	NOUN
fueconorg-3608	72	4	directive	directive	NOUN
fueconorg-3608	72	5	sets	set	VERB
fueconorg-3608	72	6	out	out	ADP
fueconorg-3608	72	7	the	the	DET
fueconorg-3608	72	8	criteria	criterion	NOUN
fueconorg-3608	72	9	for	for	ADP
fueconorg-3608	72	10	classification	classification	NOUN
fueconorg-3608	72	11	of	of	ADP
fueconorg-3608	72	12	entity	entity	NOUN
fueconorg-3608	72	13	groups	group	NOUN
fueconorg-3608	72	14	into	into	ADP
fueconorg-3608	72	15	small	small	ADJ
fueconorg-3608	72	16	,	,	PUNCT
fueconorg-3608	72	17	medium	medium	ADJ
fueconorg-3608	72	18	and	and	CCONJ
fueconorg-3608	72	19	large	large	ADJ
fueconorg-3608	72	20	ones	one	NOUN
fueconorg-3608	72	21	.	.	PUNCT
fueconorg-3608	73	1	small	small	ADJ
fueconorg-3608	73	2	entity	entity	NOUN
fueconorg-3608	73	3	groups	group	NOUN
fueconorg-3608	73	4	are	be	AUX
fueconorg-3608	73	5	exempted	exempt	VERB
fueconorg-3608	73	6	from	from	ADP
fueconorg-3608	73	7	preparing	prepare	VERB
fueconorg-3608	73	8	consolidated	consolidated	ADJ
fueconorg-3608	73	9	financial	financial	ADJ
fueconorg-3608	73	10	statements	statement	NOUN
fueconorg-3608	73	11	,	,	PUNCT
fueconorg-3608	73	12	unless	unless	SCONJ
fueconorg-3608	73	13	there	there	PRON
fueconorg-3608	73	14	are	be	VERB
fueconorg-3608	73	15	entities	entity	NOUN
fueconorg-3608	73	16	of	of	ADP
fueconorg-3608	73	17	public	public	ADJ
fueconorg-3608	73	18	interest	interest	NOUN
fueconorg-3608	73	19	in	in	ADP
fueconorg-3608	73	20	the	the	DET
fueconorg-3608	73	21	group	group	NOUN
fueconorg-3608	73	22	.	.	PUNCT
fueconorg-3608	74	1	the	the	DET
fueconorg-3608	74	2	czech	czech	PROPN
fueconorg-3608	74	3	republic	republic	PROPN
fueconorg-3608	74	4	,	,	PUNCT
fueconorg-3608	74	5	slovakia	slovakia	PROPN
fueconorg-3608	74	6	,	,	PUNCT
fueconorg-3608	74	7	and	and	CCONJ
fueconorg-3608	74	8	bulgaria	bulgaria	PROPN
fueconorg-3608	74	9	have	have	AUX
fueconorg-3608	74	10	fully	fully	ADV
fueconorg-3608	74	11	harmonized	harmonize	VERB
fueconorg-3608	74	12	their	their	PRON
fueconorg-3608	74	13	criteria	criterion	NOUN
fueconorg-3608	74	14	for	for	ADP
fueconorg-3608	74	15	the	the	DET
fueconorg-3608	74	16	classification	classification	NOUN
fueconorg-3608	74	17	of	of	ADP
fueconorg-3608	74	18	entity	entity	NOUN
fueconorg-3608	74	19	groups	group	NOUN
fueconorg-3608	74	20	,	,	PUNCT
fueconorg-3608	74	21	as	as	ADV
fueconorg-3608	74	22	well	well	ADV
fueconorg-3608	74	23	as	as	ADP
fueconorg-3608	74	24	the	the	DET
fueconorg-3608	74	25	conditions	condition	NOUN
fueconorg-3608	74	26	for	for	ADP
fueconorg-3608	74	27	the	the	DET
fueconorg-3608	74	28	exemption	exemption	NOUN
fueconorg-3608	74	29	with	with	ADP
fueconorg-3608	74	30	the	the	DET
fueconorg-3608	74	31	ones	one	NOUN
fueconorg-3608	74	32	prescribed	prescribe	VERB
fueconorg-3608	74	33	by	by	ADP
fueconorg-3608	74	34	the	the	DET
fueconorg-3608	74	35	directive	directive	NOUN
fueconorg-3608	74	36	.	.	PUNCT
fueconorg-3608	75	1	meanwhile	meanwhile	ADV
fueconorg-3608	75	2	,	,	PUNCT
fueconorg-3608	75	3	hungary	hungary	PROPN
fueconorg-3608	75	4	,	,	PUNCT
fueconorg-3608	75	5	with	with	ADP
fueconorg-3608	75	6	the	the	DET
fueconorg-3608	75	7	new	new	ADJ
fueconorg-3608	75	8	legal	legal	ADJ
fueconorg-3608	75	9	amendment	amendment	NOUN
fueconorg-3608	75	10	,	,	PUNCT
fueconorg-3608	75	11	raised	raise	VERB
fueconorg-3608	75	12	the	the	DET
fueconorg-3608	75	13	thresholds	threshold	NOUN
fueconorg-3608	75	14	for	for	ADP
fueconorg-3608	75	15	preparing	prepare	VERB
fueconorg-3608	75	16	consolidated	consolidated	ADJ
fueconorg-3608	75	17	financial	financial	ADJ
fueconorg-3608	75	18	statements	statement	NOUN
fueconorg-3608	75	19	to	to	ADP
fueconorg-3608	75	20	all	all	DET
fueconorg-3608	75	21	entity	entity	NOUN
fueconorg-3608	75	22	groups	group	NOUN
fueconorg-3608	75	23	that	that	SCONJ
fueconorg-3608	75	24	170	170	NUM
fueconorg-3608	75	25	d.	d.	PROPN
fueconorg-3608	75	26	ranđelović	ranđelović	PROPN
fueconorg-3608	75	27	,	,	PUNCT
fueconorg-3608	75	28	t.	t.	PROPN
fueconorg-3608	75	29	đukić	đukić	PROPN
fueconorg-3608	75	30	exceed	exceed	VERB
fueconorg-3608	75	31	two	two	NUM
fueconorg-3608	75	32	of	of	ADP
fueconorg-3608	75	33	the	the	DET
fueconorg-3608	75	34	three	three	NUM
fueconorg-3608	75	35	stipulated	stipulate	VERB
fueconorg-3608	75	36	criteria	criterion	NOUN
fueconorg-3608	75	37	:	:	PUNCT
fueconorg-3608	75	38	total	total	ADJ
fueconorg-3608	75	39	assets	asset	NOUN
fueconorg-3608	75	40	eur	eur	NOUN
fueconorg-3608	75	41	20,000,000	20,000,000	NUM
fueconorg-3608	75	42	,	,	PUNCT
fueconorg-3608	75	43	net	net	ADJ
fueconorg-3608	75	44	sales	sale	NOUN
fueconorg-3608	75	45	revenue	revenue	NOUN
fueconorg-3608	75	46	eur	eur	NOUN
fueconorg-3608	75	47	40,000,000	40,000,000	NUM
fueconorg-3608	75	48	and	and	CCONJ
fueconorg-3608	75	49	average	average	ADJ
fueconorg-3608	75	50	employment	employment	NOUN
fueconorg-3608	75	51	250	250	NUM
fueconorg-3608	75	52	.	.	PUNCT
fueconorg-3608	76	1	this	this	PRON
fueconorg-3608	76	2	is	be	AUX
fueconorg-3608	76	3	narrower	narrow	ADJ
fueconorg-3608	76	4	than	than	ADP
fueconorg-3608	76	5	what	what	PRON
fueconorg-3608	76	6	the	the	DET
fueconorg-3608	76	7	european	european	ADJ
fueconorg-3608	76	8	law	law	NOUN
fueconorg-3608	76	9	is	be	AUX
fueconorg-3608	76	10	prescribing	prescribe	VERB
fueconorg-3608	76	11	(	(	PUNCT
fueconorg-3608	76	12	changes	change	NOUN
fueconorg-3608	76	13	to	to	ADP
fueconorg-3608	76	14	the	the	DET
fueconorg-3608	76	15	accounting	accounting	NOUN
fueconorg-3608	76	16	act	act	NOUN
fueconorg-3608	76	17	on	on	ADP
fueconorg-3608	76	18	accounting	accounting	NOUN
fueconorg-3608	76	19	related	relate	VERB
fueconorg-3608	76	20	to	to	ADP
fueconorg-3608	76	21	the	the	DET
fueconorg-3608	76	22	eu	eu	PROPN
fueconorg-3608	76	23	directive	directive	NOUN
fueconorg-3608	76	24	,	,	PUNCT
fueconorg-3608	76	25	2015	2015	NUM
fueconorg-3608	76	26	)	)	PUNCT
fueconorg-3608	76	27	similar	similar	ADJ
fueconorg-3608	76	28	to	to	ADP
fueconorg-3608	76	29	hungary	hungary	PROPN
fueconorg-3608	76	30	,	,	PUNCT
fueconorg-3608	76	31	romania	romania	PROPN
fueconorg-3608	76	32	envisages	envisage	VERB
fueconorg-3608	76	33	the	the	DET
fueconorg-3608	76	34	preparation	preparation	NOUN
fueconorg-3608	76	35	of	of	ADP
fueconorg-3608	76	36	consolidated	consolidated	ADJ
fueconorg-3608	76	37	financial	financial	ADJ
fueconorg-3608	76	38	statements	statement	NOUN
fueconorg-3608	76	39	for	for	ADP
fueconorg-3608	76	40	large	large	ADJ
fueconorg-3608	76	41	groups	group	NOUN
fueconorg-3608	76	42	of	of	ADP
fueconorg-3608	76	43	entities	entity	NOUN
fueconorg-3608	76	44	that	that	PRON
fueconorg-3608	76	45	exceed	exceed	VERB
fueconorg-3608	76	46	two	two	NUM
fueconorg-3608	76	47	of	of	ADP
fueconorg-3608	76	48	the	the	DET
fueconorg-3608	76	49	three	three	NUM
fueconorg-3608	76	50	criteria	criterion	NOUN
fueconorg-3608	76	51	:	:	PUNCT
fueconorg-3608	76	52	total	total	ADJ
fueconorg-3608	76	53	assets	asset	NOUN
fueconorg-3608	76	54	eur	eur	PROPN
fueconorg-3608	76	55	23,681,717	23,681,717	NUM
fueconorg-3608	76	56	,	,	PUNCT
fueconorg-3608	76	57	net	net	ADJ
fueconorg-3608	76	58	sales	sale	NOUN
fueconorg-3608	76	59	revenue	revenue	NOUN
fueconorg-3608	76	60	eur	eur	NOUN
fueconorg-3608	76	61	47,363,435	47,363,435	NUM
fueconorg-3608	76	62	and	and	CCONJ
fueconorg-3608	76	63	average	average	ADJ
fueconorg-3608	76	64	employment	employment	NOUN
fueconorg-3608	76	65	250	250	NUM
fueconorg-3608	76	66	(	(	PUNCT
fueconorg-3608	76	67	perrin	perrin	NOUN
fueconorg-3608	76	68	et	et	PROPN
fueconorg-3608	76	69	al	al	PROPN
fueconorg-3608	76	70	.	.	PROPN
fueconorg-3608	76	71	,	,	PUNCT
fueconorg-3608	76	72	2015	2015	NUM
fueconorg-3608	76	73	)	)	PUNCT
fueconorg-3608	76	74	.	.	PUNCT
fueconorg-3608	77	1	according	accord	VERB
fueconorg-3608	77	2	to	to	ADP
fueconorg-3608	77	3	the	the	DET
fueconorg-3608	77	4	polish	polish	PROPN
fueconorg-3608	77	5	accounting	accounting	PROPN
fueconorg-3608	77	6	act	act	PROPN
fueconorg-3608	77	7	,	,	PUNCT
fueconorg-3608	77	8	the	the	DET
fueconorg-3608	77	9	obligation	obligation	NOUN
fueconorg-3608	77	10	to	to	PART
fueconorg-3608	77	11	prepare	prepare	VERB
fueconorg-3608	77	12	consolidated	consolidated	ADJ
fueconorg-3608	77	13	financial	financial	ADJ
fueconorg-3608	77	14	statements	statement	NOUN
fueconorg-3608	77	15	exists	exist	VERB
fueconorg-3608	77	16	in	in	ADP
fueconorg-3608	77	17	two	two	NUM
fueconorg-3608	77	18	cases	case	NOUN
fueconorg-3608	77	19	:	:	PUNCT
fueconorg-3608	77	20	a	a	X
fueconorg-3608	77	21	)	)	PUNCT
fueconorg-3608	77	22	groups	group	NOUN
fueconorg-3608	77	23	which	which	PRON
fueconorg-3608	77	24	,	,	PUNCT
fueconorg-3608	77	25	in	in	ADP
fueconorg-3608	77	26	the	the	DET
fueconorg-3608	77	27	preceding	precede	VERB
fueconorg-3608	77	28	and	and	CCONJ
fueconorg-3608	77	29	current	current	ADJ
fueconorg-3608	77	30	financial	financial	ADJ
fueconorg-3608	77	31	years	year	NOUN
fueconorg-3608	77	32	,	,	PUNCT
fueconorg-3608	77	33	did	do	AUX
fueconorg-3608	77	34	not	not	PART
fueconorg-3608	77	35	exceed	exceed	VERB
fueconorg-3608	77	36	at	at	ADV
fueconorg-3608	77	37	least	least	ADV
fueconorg-3608	77	38	two	two	NUM
fueconorg-3608	77	39	of	of	ADP
fueconorg-3608	77	40	three	three	NUM
fueconorg-3608	77	41	of	of	ADP
fueconorg-3608	77	42	the	the	DET
fueconorg-3608	77	43	following	follow	VERB
fueconorg-3608	77	44	thresholds	threshold	NOUN
fueconorg-3608	77	45	before	before	ADP
fueconorg-3608	77	46	intragroup	intragroup	NOUN
fueconorg-3608	77	47	eliminations	elimination	NOUN
fueconorg-3608	77	48	:	:	PUNCT
fueconorg-3608	77	49	annual	annual	ADJ
fueconorg-3608	77	50	average	average	ADJ
fueconorg-3608	77	51	employment	employment	NOUN
fueconorg-3608	77	52	250	250	NUM
fueconorg-3608	77	53	,	,	PUNCT
fueconorg-3608	77	54	total	total	ADJ
fueconorg-3608	77	55	assets	asset	NOUN
fueconorg-3608	77	56	of	of	ADP
fueconorg-3608	77	57	all	all	DET
fueconorg-3608	77	58	group	group	NOUN
fueconorg-3608	77	59	entities	entity	NOUN
fueconorg-3608	77	60	eur	eur	NOUN
fueconorg-3608	77	61	9,162,662	9,162,662	NUM
fueconorg-3608	77	62	;	;	PUNCT
fueconorg-3608	77	63	total	total	ADJ
fueconorg-3608	77	64	sales	sale	NOUN
fueconorg-3608	77	65	and	and	CCONJ
fueconorg-3608	77	66	financial	financial	ADJ
fueconorg-3608	77	67	income	income	NOUN
fueconorg-3608	77	68	of	of	ADP
fueconorg-3608	77	69	all	all	DET
fueconorg-3608	77	70	group	group	NOUN
fueconorg-3608	77	71	entities	entity	NOUN
fueconorg-3608	77	72	eur	eur	NOUN
fueconorg-3608	77	73	18,329,755	18,329,755	NUM
fueconorg-3608	77	74	;	;	PUNCT
fueconorg-3608	77	75	b	b	X
fueconorg-3608	77	76	)	)	PUNCT
fueconorg-3608	77	77	groups	group	NOUN
fueconorg-3608	77	78	which	which	PRON
fueconorg-3608	77	79	,	,	PUNCT
fueconorg-3608	77	80	in	in	ADP
fueconorg-3608	77	81	the	the	DET
fueconorg-3608	77	82	preceding	precede	VERB
fueconorg-3608	77	83	and	and	CCONJ
fueconorg-3608	77	84	current	current	ADJ
fueconorg-3608	77	85	financial	financial	ADJ
fueconorg-3608	77	86	years	year	NOUN
fueconorg-3608	77	87	,	,	PUNCT
fueconorg-3608	77	88	did	do	AUX
fueconorg-3608	77	89	not	not	PART
fueconorg-3608	77	90	exceed	exceed	VERB
fueconorg-3608	77	91	at	at	ADV
fueconorg-3608	77	92	least	least	ADV
fueconorg-3608	77	93	two	two	NUM
fueconorg-3608	77	94	of	of	ADP
fueconorg-3608	77	95	three	three	NUM
fueconorg-3608	77	96	of	of	ADP
fueconorg-3608	77	97	the	the	DET
fueconorg-3608	77	98	following	follow	VERB
fueconorg-3608	77	99	thresholds	threshold	NOUN
fueconorg-3608	77	100	after	after	ADP
fueconorg-3608	77	101	intragroup	intragroup	NOUN
fueconorg-3608	77	102	eliminations	elimination	NOUN
fueconorg-3608	77	103	:	:	PUNCT
fueconorg-3608	77	104	annual	annual	ADJ
fueconorg-3608	77	105	average	average	ADJ
fueconorg-3608	77	106	employment	employment	NOUN
fueconorg-3608	77	107	250	250	NUM
fueconorg-3608	77	108	,	,	PUNCT
fueconorg-3608	77	109	total	total	ADJ
fueconorg-3608	77	110	assets	asset	NOUN
fueconorg-3608	77	111	of	of	ADP
fueconorg-3608	77	112	all	all	DET
fueconorg-3608	77	113	group	group	NOUN
fueconorg-3608	77	114	entities	entity	NOUN
fueconorg-3608	77	115	eur	eur	PROPN
fueconorg-3608	77	116	7,636,827	7,636,827	NUM
fueconorg-3608	77	117	;	;	PUNCT
fueconorg-3608	77	118	total	total	ADJ
fueconorg-3608	77	119	sales	sale	NOUN
fueconorg-3608	77	120	and	and	CCONJ
fueconorg-3608	77	121	table	table	NOUN
fueconorg-3608	77	122	2	2	NUM
fueconorg-3608	77	123	comparative	comparative	ADJ
fueconorg-3608	77	124	overview	overview	NOUN
fueconorg-3608	77	125	of	of	ADP
fueconorg-3608	77	126	the	the	DET
fueconorg-3608	77	127	criteria	criterion	NOUN
fueconorg-3608	77	128	for	for	ADP
fueconorg-3608	77	129	the	the	DET
fueconorg-3608	77	130	classification	classification	NOUN
fueconorg-3608	77	131	of	of	ADP
fueconorg-3608	77	132	entities	entity	NOUN
fueconorg-3608	77	133	according	accord	VERB
fueconorg-3608	77	134	to	to	ADP
fueconorg-3608	77	135	the	the	DET
fueconorg-3608	77	136	regulations	regulation	NOUN
fueconorg-3608	77	137	of	of	ADP
fueconorg-3608	77	138	the	the	DET
fueconorg-3608	77	139	analyzed	analyze	VERB
fueconorg-3608	77	140	countries	country	NOUN
fueconorg-3608	77	141	and	and	CCONJ
fueconorg-3608	77	142	the	the	DET
fueconorg-3608	77	143	requirements	requirement	NOUN
fueconorg-3608	77	144	of	of	ADP
fueconorg-3608	77	145	directive	directive	NOUN
fueconorg-3608	77	146	2013/34	2013/34	NUM
fueconorg-3608	77	147	/	/	SYM
fueconorg-3608	77	148	eu	eu	PROPN
fueconorg-3608	77	149	directive	directive	NOUN
fueconorg-3608	77	150	2013/34	2013/34	NUM
fueconorg-3608	77	151	eu	eu	PROPN
fueconorg-3608	77	152	poland	poland	PROPN
fueconorg-3608	77	153	the	the	DET
fueconorg-3608	77	154	czech	czech	PROPN
fueconorg-3608	77	155	republic	republic	PROPN
fueconorg-3608	77	156	slovakia	slovakia	PROPN
fueconorg-3608	77	157	hungary	hungary	PROPN
fueconorg-3608	77	158	romania	romania	PROPN
fueconorg-3608	77	159	bulgaria	bulgaria	PROPN
fueconorg-3608	77	160	micro	micro	PROPN
fueconorg-3608	77	161	total	total	ADJ
fueconorg-3608	77	162	assets	asset	NOUN
fueconorg-3608	77	163	in	in	ADP
fueconorg-3608	77	164	eur	eur	NOUN
fueconorg-3608	77	165	<	<	X
fueconorg-3608	77	166	350,000	350,000	NUM
fueconorg-3608	77	167	<	<	X
fueconorg-3608	77	168	351,799	351,799	NUM
fueconorg-3608	77	169	<	<	X
fueconorg-3608	77	170	333,025	333,025	NUM
fueconorg-3608	77	171	<	<	X
fueconorg-3608	77	172	350,000	350,000	NUM
fueconorg-3608	77	173	<	<	X
fueconorg-3608	77	174	316,416	316,416	NUM
fueconorg-3608	77	175	<	<	X
fueconorg-3608	77	176	338,310	338,310	NUM
fueconorg-3608	77	177	<	<	X
fueconorg-3608	77	178	357,404	357,404	NUM
fueconorg-3608	77	179	net	net	ADJ
fueconorg-3608	77	180	sales	sale	NOUN
fueconorg-3608	77	181	in	in	ADP
fueconorg-3608	77	182	eur	eur	NOUN
fueconorg-3608	77	183	<	<	X
fueconorg-3608	77	184	700,000	700,000	NUM
fueconorg-3608	77	185	<	<	X
fueconorg-3608	77	186	703,598	703,598	NUM
fueconorg-3608	77	187	<	<	X
fueconorg-3608	77	188	666,050	666,050	NUM
fueconorg-3608	77	189	<	<	X
fueconorg-3608	77	190	700,000	700,000	NUM
fueconorg-3608	77	191	<	<	X
fueconorg-3608	77	192	632,951	632,951	NUM
fueconorg-3608	77	193	<	<	X
fueconorg-3608	77	194	676,620	676,620	NUM
fueconorg-3608	77	195	<	<	X
fueconorg-3608	77	196	715,808	715,808	NUM
fueconorg-3608	77	197	average	average	ADJ
fueconorg-3608	77	198	number	number	NOUN
fueconorg-3608	77	199	of	of	ADP
fueconorg-3608	77	200	employees	employee	NOUN
fueconorg-3608	77	201	<	<	X
fueconorg-3608	77	202	10	10	NUM
fueconorg-3608	77	203	<	<	X
fueconorg-3608	77	204	10	10	NUM
fueconorg-3608	77	205	<	<	X
fueconorg-3608	77	206	10	10	NUM
fueconorg-3608	77	207	<	<	X
fueconorg-3608	77	208	10	10	NUM
fueconorg-3608	77	209	<	<	X
fueconorg-3608	77	210	10	10	NUM
fueconorg-3608	77	211	<	<	X
fueconorg-3608	77	212	10	10	NUM
fueconorg-3608	77	213	<	<	SYM
fueconorg-3608	77	214	10	10	NUM
fueconorg-3608	77	215	small	small	ADJ
fueconorg-3608	77	216	total	total	ADJ
fueconorg-3608	77	217	assets	asset	NOUN
fueconorg-3608	77	218	in	in	ADP
fueconorg-3608	77	219	eur	eur	NOUN
fueconorg-3608	77	220	<	<	X
fueconorg-3608	77	221	4,000,000	4,000,000	NUM
fueconorg-3608	77	222	<	<	X
fueconorg-3608	77	223	3,987,054	3,987,054	NUM
fueconorg-3608	77	224	<	<	X
fueconorg-3608	77	225	3,700,278	3,700,278	NUM
fueconorg-3608	77	226	<	<	X
fueconorg-3608	77	227	4,000,000	4,000,000	NUM
fueconorg-3608	77	228	<	<	X
fueconorg-3608	77	229	3,797,709	3,797,709	NUM
fueconorg-3608	77	230	<	<	X
fueconorg-3608	77	231	3,963,953	3,963,953	NUM
fueconorg-3608	77	232	<	<	NOUN
fueconorg-3608	77	233	4,090,335	4,090,335	NUM
fueconorg-3608	77	234	net	net	ADJ
fueconorg-3608	77	235	sales	sale	NOUN
fueconorg-3608	77	236	in	in	ADP
fueconorg-3608	77	237	eur	eur	NOUN
fueconorg-3608	77	238	<	<	X
fueconorg-3608	77	239	8,000,000	8,000,000	NUM
fueconorg-3608	77	240	<	<	NOUN
fueconorg-3608	77	241	7,974,108	7,974,108	NUM
fueconorg-3608	77	242	<	<	X
fueconorg-3608	77	243	7,400,555	7,400,555	NUM
fueconorg-3608	77	244	<	<	X
fueconorg-3608	77	245	8,000,000	8,000,000	NUM
fueconorg-3608	77	246	<	<	X
fueconorg-3608	77	247	7,595,417	7,595,417	NUM
fueconorg-3608	77	248	<	<	X
fueconorg-3608	77	249	7,893,906	7,893,906	NUM
fueconorg-3608	77	250	<	<	X
fueconorg-3608	77	251	8,180,670	8,180,670	NUM
fueconorg-3608	77	252	average	average	ADJ
fueconorg-3608	77	253	number	number	NOUN
fueconorg-3608	77	254	of	of	ADP
fueconorg-3608	77	255	employees	employee	NOUN
fueconorg-3608	77	256	<	<	X
fueconorg-3608	77	257	50	50	NUM
fueconorg-3608	77	258	<	<	SYM
fueconorg-3608	77	259	50	50	NUM
fueconorg-3608	77	260	<	<	SYM
fueconorg-3608	77	261	50	50	NUM
fueconorg-3608	77	262	<	<	SYM
fueconorg-3608	77	263	50	50	NUM
fueconorg-3608	77	264	<	<	SYM
fueconorg-3608	77	265	50	50	NUM
fueconorg-3608	77	266	<	<	SYM
fueconorg-3608	77	267	50	50	NUM
fueconorg-3608	77	268	<	<	SYM
fueconorg-3608	77	269	50	50	NUM
fueconorg-3608	77	270	medium	medium	ADJ
fueconorg-3608	77	271	total	total	ADJ
fueconorg-3608	77	272	assets	asset	NOUN
fueconorg-3608	77	273	in	in	ADP
fueconorg-3608	77	274	eur	eur	NOUN
fueconorg-3608	77	275	<	<	X
fueconorg-3608	77	276	20,000,000	20,000,000	NUM
fueconorg-3608	77	277	<	<	X
fueconorg-3608	77	278	18,501,388	18,501,388	NUM
fueconorg-3608	77	279	<	<	X
fueconorg-3608	77	280	3,963,953	3,963,953	NUM
fueconorg-3608	77	281	<	<	NOUN
fueconorg-3608	77	282	319.429,092	319.429,092	NUM
fueconorg-3608	77	283	net	net	ADJ
fueconorg-3608	77	284	sales	sale	NOUN
fueconorg-3608	77	285	in	in	ADP
fueconorg-3608	77	286	eur	eur	NOUN
fueconorg-3608	77	287	<	<	X
fueconorg-3608	77	288	40,000,000	40,000,000	NUM
fueconorg-3608	77	289	<	<	X
fueconorg-3608	77	290	37,002,775	37,002,775	NUM
fueconorg-3608	77	291	<	<	X
fueconorg-3608	77	292	7,893,906	7,893,906	NUM
fueconorg-3608	77	293	<	<	X
fueconorg-3608	77	294	338,585,183	338,585,183	NUM
fueconorg-3608	77	295	average	average	ADJ
fueconorg-3608	77	296	number	number	NOUN
fueconorg-3608	77	297	of	of	ADP
fueconorg-3608	77	298	employees	employee	NOUN
fueconorg-3608	77	299	<	<	X
fueconorg-3608	77	300	250	250	NUM
fueconorg-3608	77	301	<	<	X
fueconorg-3608	77	302	250	250	NUM
fueconorg-3608	77	303	<	<	X
fueconorg-3608	77	304	50	50	NUM
fueconorg-3608	77	305	<	<	X
fueconorg-3608	77	306	250	250	NUM
fueconorg-3608	77	307	large	large	ADJ
fueconorg-3608	77	308	total	total	ADJ
fueconorg-3608	77	309	assets	asset	NOUN
fueconorg-3608	77	310	in	in	ADP
fueconorg-3608	77	311	eur	eur	PROPN
fueconorg-3608	77	312	>	>	X
fueconorg-3608	77	313	20,000,000	20,000,000	NUM
fueconorg-3608	77	314	>	>	SYM
fueconorg-3608	77	315	3,987,054	3,987,054	NUM
fueconorg-3608	77	316	>	>	SYM
fueconorg-3608	77	317	18,501,388	18,501,388	NUM
fueconorg-3608	77	318	>	>	SYM
fueconorg-3608	77	319	40,000,000	40,000,000	NUM
fueconorg-3608	77	320	>	>	X
fueconorg-3608	77	321	3,797,709	3,797,709	NUM
fueconorg-3608	77	322	>	>	SYM
fueconorg-3608	77	323	3,963,953	3,963,953	NUM
fueconorg-3608	77	324	>	>	SYM
fueconorg-3608	77	325	19.429	19.429	NUM
fueconorg-3608	77	326	.	.	NOUN
fueconorg-3608	77	327	092	092	NUM
fueconorg-3608	77	328	net	net	ADJ
fueconorg-3608	77	329	sales	sale	NOUN
fueconorg-3608	77	330	in	in	ADP
fueconorg-3608	77	331	eur	eur	PROPN
fueconorg-3608	77	332	>	>	X
fueconorg-3608	77	333	40,000,000	40,000,000	NUM
fueconorg-3608	77	334	>	>	SYM
fueconorg-3608	77	335	7,974,108	7,974,108	NUM
fueconorg-3608	77	336	>	>	PUNCT
fueconorg-3608	77	337	37,002,775	37,002,775	NUM
fueconorg-3608	77	338	>	>	SYM
fueconorg-3608	77	339	80,000,000	80,000,000	NUM
fueconorg-3608	77	340	>	>	SYM
fueconorg-3608	77	341	7,595,417	7,595,417	NUM
fueconorg-3608	77	342	>	>	X
fueconorg-3608	77	343	7,893,906	7,893,906	NUM
fueconorg-3608	77	344	>	>	SYM
fueconorg-3608	77	345	38,585,183	38,585,183	NUM
fueconorg-3608	77	346	average	average	ADJ
fueconorg-3608	77	347	number	number	NOUN
fueconorg-3608	77	348	of	of	ADP
fueconorg-3608	77	349	employees	employee	NOUN
fueconorg-3608	77	350	>	>	X
fueconorg-3608	77	351	250	250	NUM
fueconorg-3608	77	352	>	>	SYM
fueconorg-3608	77	353	50	50	NUM
fueconorg-3608	77	354	>	>	SYM
fueconorg-3608	77	355	250	250	NUM
fueconorg-3608	77	356	>	>	SYM
fueconorg-3608	77	357	50	50	NUM
fueconorg-3608	77	358	>	>	SYM
fueconorg-3608	77	359	50	50	NUM
fueconorg-3608	77	360	>	>	SYM
fueconorg-3608	77	361	50	50	NUM
fueconorg-3608	77	362	>	>	SYM
fueconorg-3608	77	363	250	250	NUM
fueconorg-3608	77	364	source	source	NOUN
fueconorg-3608	77	365	:	:	PUNCT
fueconorg-3608	77	366	adapted	adapt	VERB
fueconorg-3608	77	367	from	from	ADP
fueconorg-3608	77	368	information	information	NOUN
fueconorg-3608	77	369	on	on	ADP
fueconorg-3608	77	370	the	the	DET
fueconorg-3608	77	371	accounting	accounting	NOUN
fueconorg-3608	77	372	systems	system	NOUN
fueconorg-3608	77	373	of	of	ADP
fueconorg-3608	77	374	analyzed	analyze	VERB
fueconorg-3608	77	375	countries	country	NOUN
fueconorg-3608	77	376	published	publish	VERB
fueconorg-3608	77	377	through	through	ADP
fueconorg-3608	77	378	websites	website	NOUN
fueconorg-3608	77	379	of	of	ADP
fueconorg-3608	77	380	national	national	ADJ
fueconorg-3608	77	381	professional	professional	ADJ
fueconorg-3608	77	382	organizations	organization	NOUN
fueconorg-3608	77	383	,	,	PUNCT
fueconorg-3608	77	384	ifrs	ifrs	PROPN
fueconorg-3608	77	385	foundation	foundation	PROPN
fueconorg-3608	77	386	and	and	CCONJ
fueconorg-3608	77	387	scientific	scientific	ADJ
fueconorg-3608	77	388	papers	paper	NOUN
fueconorg-3608	77	389	and	and	CCONJ
fueconorg-3608	77	390	professional	professional	ADJ
fueconorg-3608	77	391	publications	publication	NOUN
fueconorg-3608	77	392	harmonization	harmonization	NOUN
fueconorg-3608	77	393	of	of	ADP
fueconorg-3608	77	394	accounting	accounting	NOUN
fueconorg-3608	77	395	regulations	regulation	NOUN
fueconorg-3608	77	396	in	in	ADP
fueconorg-3608	77	397	the	the	DET
fueconorg-3608	77	398	european	european	PROPN
fueconorg-3608	77	399	union	union	PROPN
fueconorg-3608	77	400	...	...	PUNCT
fueconorg-3608	77	401	171	171	NUM
fueconorg-3608	77	402	financial	financial	ADJ
fueconorg-3608	77	403	income	income	NOUN
fueconorg-3608	77	404	of	of	ADP
fueconorg-3608	77	405	all	all	DET
fueconorg-3608	77	406	group	group	NOUN
fueconorg-3608	77	407	entities	entity	NOUN
fueconorg-3608	77	408	eur	eur	NOUN
fueconorg-3608	77	409	15,273,536	15,273,536	NUM
fueconorg-3608	77	410	.	.	PUNCT
fueconorg-3608	78	1	(	(	PUNCT
fueconorg-3608	78	2	doing	do	VERB
fueconorg-3608	78	3	business	business	NOUN
fueconorg-3608	78	4	in	in	ADP
fueconorg-3608	78	5	poland	poland	PROPN
fueconorg-3608	78	6	accounting	account	VERB
fueconorg-3608	78	7	and	and	CCONJ
fueconorg-3608	78	8	auditing	auditing	NOUN
fueconorg-3608	78	9	,	,	PUNCT
fueconorg-3608	78	10	2016	2016	NUM
fueconorg-3608	78	11	)	)	PUNCT
fueconorg-3608	78	12	.	.	PUNCT
fueconorg-3608	79	1	member	member	NOUN
fueconorg-3608	79	2	states	state	NOUN
fueconorg-3608	79	3	have	have	AUX
fueconorg-3608	79	4	transposed	transpose	VERB
fueconorg-3608	79	5	the	the	DET
fueconorg-3608	79	6	provisions	provision	NOUN
fueconorg-3608	79	7	of	of	ADP
fueconorg-3608	79	8	the	the	DET
fueconorg-3608	79	9	directive	directive	NOUN
fueconorg-3608	79	10	2013/34	2013/34	NUM
fueconorg-3608	79	11	/	/	SYM
fueconorg-3608	79	12	eu	eu	PROPN
fueconorg-3608	79	13	into	into	ADP
fueconorg-3608	79	14	their	their	PRON
fueconorg-3608	79	15	national	national	ADJ
fueconorg-3608	79	16	frameworks	framework	NOUN
fueconorg-3608	79	17	,	,	PUNCT
fueconorg-3608	79	18	but	but	CCONJ
fueconorg-3608	79	19	there	there	PRON
fueconorg-3608	79	20	are	be	VERB
fueconorg-3608	79	21	still	still	ADV
fueconorg-3608	79	22	some	some	DET
fueconorg-3608	79	23	differences	difference	NOUN
fueconorg-3608	79	24	between	between	ADP
fueconorg-3608	79	25	them	they	PRON
fueconorg-3608	79	26	.	.	PUNCT
fueconorg-3608	80	1	differences	difference	NOUN
fueconorg-3608	80	2	are	be	AUX
fueconorg-3608	80	3	conditioned	condition	VERB
fueconorg-3608	80	4	by	by	ADP
fueconorg-3608	80	5	the	the	DET
fueconorg-3608	80	6	method	method	NOUN
fueconorg-3608	80	7	of	of	ADP
fueconorg-3608	80	8	integrating	integrate	VERB
fueconorg-3608	80	9	the	the	DET
fueconorg-3608	80	10	requirements	requirement	NOUN
fueconorg-3608	80	11	of	of	ADP
fueconorg-3608	80	12	the	the	DET
fueconorg-3608	80	13	directive	directive	NOUN
fueconorg-3608	80	14	,	,	PUNCT
fueconorg-3608	80	15	but	but	CCONJ
fueconorg-3608	80	16	also	also	ADV
fueconorg-3608	80	17	by	by	ADP
fueconorg-3608	80	18	the	the	DET
fueconorg-3608	80	19	fact	fact	NOUN
fueconorg-3608	80	20	that	that	SCONJ
fueconorg-3608	80	21	regulation	regulation	NOUN
fueconorg-3608	80	22	1606/2002	1606/2002	NUM
fueconorg-3608	80	23	/	/	SYM
fueconorg-3608	80	24	ec	ec	PROPN
fueconorg-3608	80	25	on	on	ADP
fueconorg-3608	80	26	the	the	DET
fueconorg-3608	80	27	area	area	NOUN
fueconorg-3608	80	28	of	of	ADP
fueconorg-3608	80	29	the	the	DET
fueconorg-3608	80	30	union	union	NOUN
fueconorg-3608	80	31	has	have	AUX
fueconorg-3608	80	32	established	establish	VERB
fueconorg-3608	80	33	a	a	DET
fueconorg-3608	80	34	financial	financial	ADJ
fueconorg-3608	80	35	reporting	reporting	NOUN
fueconorg-3608	80	36	system	system	NOUN
fueconorg-3608	80	37	based	base	VERB
fueconorg-3608	80	38	on	on	ADP
fueconorg-3608	80	39	two	two	NUM
fueconorg-3608	80	40	reporting	reporting	NOUN
fueconorg-3608	80	41	bases	basis	NOUN
fueconorg-3608	80	42	,	,	PUNCT
fueconorg-3608	80	43	ifrss	ifrss	NOUN
fueconorg-3608	80	44	and	and	CCONJ
fueconorg-3608	80	45	national	national	ADJ
fueconorg-3608	80	46	standards	standard	NOUN
fueconorg-3608	80	47	.	.	PUNCT
fueconorg-3608	81	1	by	by	ADP
fueconorg-3608	81	2	comparing	compare	VERB
fueconorg-3608	81	3	the	the	DET
fueconorg-3608	81	4	requirements	requirement	NOUN
fueconorg-3608	81	5	of	of	ADP
fueconorg-3608	81	6	national	national	ADJ
fueconorg-3608	81	7	accounting	accounting	NOUN
fueconorg-3608	81	8	frameworks	framework	NOUN
fueconorg-3608	81	9	of	of	ADP
fueconorg-3608	81	10	individual	individual	ADJ
fueconorg-3608	81	11	analyzed	analyze	VERB
fueconorg-3608	81	12	countries	country	NOUN
fueconorg-3608	81	13	and	and	CCONJ
fueconorg-3608	81	14	directive	directive	NOUN
fueconorg-3608	81	15	2013/34	2013/34	NUM
fueconorg-3608	81	16	/	/	SYM
fueconorg-3608	81	17	eu	eu	PROPN
fueconorg-3608	81	18	,	,	PUNCT
fueconorg-3608	81	19	it	it	PRON
fueconorg-3608	81	20	can	can	AUX
fueconorg-3608	81	21	be	be	AUX
fueconorg-3608	81	22	concluded	conclude	VERB
fueconorg-3608	81	23	that	that	SCONJ
fueconorg-3608	81	24	there	there	PRON
fueconorg-3608	81	25	are	be	VERB
fueconorg-3608	81	26	some	some	DET
fueconorg-3608	81	27	differences	difference	NOUN
fueconorg-3608	81	28	in	in	ADP
fueconorg-3608	81	29	terms	term	NOUN
fueconorg-3608	81	30	of	of	ADP
fueconorg-3608	81	31	the	the	DET
fueconorg-3608	81	32	prescribed	prescribed	ADJ
fueconorg-3608	81	33	forms	form	NOUN
fueconorg-3608	81	34	and	and	CCONJ
fueconorg-3608	81	35	scope	scope	NOUN
fueconorg-3608	81	36	of	of	ADP
fueconorg-3608	81	37	financial	financial	ADJ
fueconorg-3608	81	38	reporting	reporting	NOUN
fueconorg-3608	81	39	.	.	PUNCT
fueconorg-3608	82	1	poland	poland	PROPN
fueconorg-3608	82	2	,	,	PUNCT
fueconorg-3608	82	3	romania	romania	PROPN
fueconorg-3608	82	4	,	,	PUNCT
fueconorg-3608	82	5	and	and	CCONJ
fueconorg-3608	82	6	bulgaria	bulgaria	PROPN
fueconorg-3608	82	7	partially	partially	ADV
fueconorg-3608	82	8	provide	provide	VERB
fueconorg-3608	82	9	a	a	DET
fueconorg-3608	82	10	reduced	reduce	VERB
fueconorg-3608	82	11	amount	amount	NOUN
fueconorg-3608	82	12	of	of	ADP
fueconorg-3608	82	13	information	information	NOUN
fueconorg-3608	82	14	for	for	ADP
fueconorg-3608	82	15	small	small	ADJ
fueconorg-3608	82	16	and	and	CCONJ
fueconorg-3608	82	17	micro	micro	ADJ
fueconorg-3608	82	18	entities	entity	NOUN
fueconorg-3608	82	19	.	.	PUNCT
fueconorg-3608	83	1	however	however	ADV
fueconorg-3608	83	2	,	,	PUNCT
fueconorg-3608	83	3	the	the	DET
fueconorg-3608	83	4	intention	intention	NOUN
fueconorg-3608	83	5	to	to	PART
fueconorg-3608	83	6	reduce	reduce	VERB
fueconorg-3608	83	7	the	the	DET
fueconorg-3608	83	8	size	size	NOUN
fueconorg-3608	83	9	of	of	ADP
fueconorg-3608	83	10	the	the	DET
fueconorg-3608	83	11	administrative	administrative	ADJ
fueconorg-3608	83	12	burden	burden	NOUN
fueconorg-3608	83	13	for	for	ADP
fueconorg-3608	83	14	smes	sme	NOUN
fueconorg-3608	83	15	has	have	AUX
fueconorg-3608	83	16	not	not	PART
fueconorg-3608	83	17	been	be	AUX
fueconorg-3608	83	18	fully	fully	ADV
fueconorg-3608	83	19	achieved	achieve	VERB
fueconorg-3608	83	20	,	,	PUNCT
fueconorg-3608	83	21	as	as	SCONJ
fueconorg-3608	83	22	the	the	DET
fueconorg-3608	83	23	systems	system	NOUN
fueconorg-3608	83	24	of	of	ADP
fueconorg-3608	83	25	poland	poland	PROPN
fueconorg-3608	83	26	,	,	PUNCT
fueconorg-3608	83	27	slovakia	slovakia	PROPN
fueconorg-3608	83	28	and	and	CCONJ
fueconorg-3608	83	29	hungary	hungary	PROPN
fueconorg-3608	83	30	do	do	AUX
fueconorg-3608	83	31	not	not	PART
fueconorg-3608	83	32	recognize	recognize	VERB
fueconorg-3608	83	33	the	the	DET
fueconorg-3608	83	34	category	category	NOUN
fueconorg-3608	83	35	of	of	ADP
fueconorg-3608	83	36	medium	medium	ADJ
fueconorg-3608	83	37	-	-	PUNCT
fueconorg-3608	83	38	sized	sized	ADJ
fueconorg-3608	83	39	entities	entity	NOUN
fueconorg-3608	83	40	.	.	PUNCT
fueconorg-3608	84	1	in	in	ADP
fueconorg-3608	84	2	addition	addition	NOUN
fueconorg-3608	84	3	,	,	PUNCT
fueconorg-3608	84	4	in	in	ADP
fueconorg-3608	84	5	hungary	hungary	PROPN
fueconorg-3608	84	6	,	,	PUNCT
fueconorg-3608	84	7	small	small	ADJ
fueconorg-3608	84	8	entities	entity	NOUN
fueconorg-3608	84	9	have	have	VERB
fueconorg-3608	84	10	an	an	DET
fueconorg-3608	84	11	obligation	obligation	NOUN
fueconorg-3608	84	12	to	to	PART
fueconorg-3608	84	13	prepare	prepare	VERB
fueconorg-3608	84	14	cash	cash	NOUN
fueconorg-3608	84	15	flow	flow	NOUN
fueconorg-3608	84	16	statements	statement	NOUN
fueconorg-3608	84	17	,	,	PUNCT
fueconorg-3608	84	18	while	while	SCONJ
fueconorg-3608	84	19	for	for	ADP
fueconorg-3608	84	20	a	a	DET
fueconorg-3608	84	21	specific	specific	ADJ
fueconorg-3608	84	22	category	category	NOUN
fueconorg-3608	84	23	of	of	ADP
fueconorg-3608	84	24	small	small	ADJ
fueconorg-3608	84	25	entities	entity	NOUN
fueconorg-3608	84	26	,	,	PUNCT
fueconorg-3608	84	27	the	the	DET
fueconorg-3608	84	28	preparation	preparation	NOUN
fueconorg-3608	84	29	of	of	ADP
fueconorg-3608	84	30	business	business	NOUN
fueconorg-3608	84	31	reports	report	NOUN
fueconorg-3608	84	32	is	be	AUX
fueconorg-3608	84	33	also	also	ADV
fueconorg-3608	84	34	required	require	VERB
fueconorg-3608	84	35	.	.	PUNCT
fueconorg-3608	85	1	the	the	DET
fueconorg-3608	85	2	czech	czech	PROPN
fueconorg-3608	85	3	republic	republic	NOUN
fueconorg-3608	85	4	,	,	PUNCT
fueconorg-3608	85	5	romania	romania	PROPN
fueconorg-3608	85	6	and	and	CCONJ
fueconorg-3608	85	7	bulgaria	bulgaria	PROPN
fueconorg-3608	85	8	are	be	AUX
fueconorg-3608	85	9	expanding	expand	VERB
fueconorg-3608	85	10	the	the	DET
fueconorg-3608	85	11	mandatory	mandatory	ADJ
fueconorg-3608	85	12	set	set	NOUN
fueconorg-3608	85	13	of	of	ADP
fueconorg-3608	85	14	financial	financial	ADJ
fueconorg-3608	85	15	statements	statement	NOUN
fueconorg-3608	85	16	with	with	ADP
fueconorg-3608	85	17	the	the	DET
fueconorg-3608	85	18	cash	cash	NOUN
fueconorg-3608	85	19	flow	flow	NOUN
fueconorg-3608	85	20	statements	statement	NOUN
fueconorg-3608	85	21	and	and	CCONJ
fueconorg-3608	85	22	the	the	DET
fueconorg-3608	85	23	statements	statement	NOUN
fueconorg-3608	85	24	of	of	ADP
fueconorg-3608	85	25	changes	change	NOUN
fueconorg-3608	85	26	in	in	ADP
fueconorg-3608	85	27	equity	equity	NOUN
fueconorg-3608	85	28	.	.	PUNCT
fueconorg-3608	86	1	in	in	ADP
fueconorg-3608	86	2	poland	poland	PROPN
fueconorg-3608	86	3	,	,	PUNCT
fueconorg-3608	86	4	the	the	DET
fueconorg-3608	86	5	czech	czech	PROPN
fueconorg-3608	86	6	republic	republic	NOUN
fueconorg-3608	86	7	,	,	PUNCT
fueconorg-3608	86	8	slovakia	slovakia	PROPN
fueconorg-3608	86	9	and	and	CCONJ
fueconorg-3608	86	10	hungary	hungary	PROPN
fueconorg-3608	86	11	,	,	PUNCT
fueconorg-3608	86	12	the	the	DET
fueconorg-3608	86	13	entities	entity	NOUN
fueconorg-3608	86	14	are	be	AUX
fueconorg-3608	86	15	obliged	oblige	VERB
fueconorg-3608	86	16	to	to	PART
fueconorg-3608	86	17	prepare	prepare	VERB
fueconorg-3608	86	18	the	the	DET
fueconorg-3608	86	19	business	business	NOUN
fueconorg-3608	86	20	report	report	NOUN
fueconorg-3608	86	21	,	,	PUNCT
fueconorg-3608	86	22	that	that	ADV
fueconorg-3608	86	23	is	is	ADV
fueconorg-3608	86	24	,	,	PUNCT
fueconorg-3608	86	25	the	the	DET
fueconorg-3608	86	26	management	management	NOUN
fueconorg-3608	86	27	report	report	NOUN
fueconorg-3608	86	28	.	.	PUNCT
fueconorg-3608	87	1	whereas	whereas	SCONJ
fueconorg-3608	87	2	,	,	PUNCT
fueconorg-3608	87	3	in	in	ADP
fueconorg-3608	87	4	romania	romania	PROPN
fueconorg-3608	87	5	,	,	PUNCT
fueconorg-3608	87	6	poland	poland	PROPN
fueconorg-3608	87	7	,	,	PUNCT
fueconorg-3608	87	8	and	and	CCONJ
fueconorg-3608	87	9	slovakia	slovakia	PROPN
fueconorg-3608	87	10	,	,	PUNCT
fueconorg-3608	87	11	the	the	DET
fueconorg-3608	87	12	obligation	obligation	NOUN
fueconorg-3608	87	13	to	to	PART
fueconorg-3608	87	14	prepare	prepare	VERB
fueconorg-3608	87	15	reports	report	NOUN
fueconorg-3608	87	16	on	on	ADP
fueconorg-3608	87	17	payments	payment	NOUN
fueconorg-3608	87	18	to	to	ADP
fueconorg-3608	87	19	state	state	NOUN
fueconorg-3608	87	20	authorities	authority	NOUN
fueconorg-3608	87	21	,	,	PUNCT
fueconorg-3608	87	22	has	have	AUX
fueconorg-3608	87	23	been	be	AUX
fueconorg-3608	87	24	introduced	introduce	VERB
fueconorg-3608	87	25	.	.	PUNCT
fueconorg-3608	88	1	in	in	ADP
fueconorg-3608	88	2	general	general	ADJ
fueconorg-3608	88	3	,	,	PUNCT
fueconorg-3608	88	4	poland	poland	PROPN
fueconorg-3608	88	5	,	,	PUNCT
fueconorg-3608	88	6	the	the	DET
fueconorg-3608	88	7	czech	czech	PROPN
fueconorg-3608	88	8	republic	republic	NOUN
fueconorg-3608	88	9	,	,	PUNCT
fueconorg-3608	88	10	hungary	hungary	PROPN
fueconorg-3608	88	11	,	,	PUNCT
fueconorg-3608	88	12	slovakia	slovakia	PROPN
fueconorg-3608	88	13	,	,	PUNCT
fueconorg-3608	88	14	romania	romania	PROPN
fueconorg-3608	88	15	,	,	PUNCT
fueconorg-3608	88	16	and	and	CCONJ
fueconorg-3608	88	17	bulgaria	bulgaria	PROPN
fueconorg-3608	88	18	have	have	AUX
fueconorg-3608	88	19	introduced	introduce	VERB
fueconorg-3608	88	20	the	the	DET
fueconorg-3608	88	21	obligation	obligation	NOUN
fueconorg-3608	88	22	to	to	PART
fueconorg-3608	88	23	prepare	prepare	VERB
fueconorg-3608	88	24	additional	additional	ADJ
fueconorg-3608	88	25	reports	report	NOUN
fueconorg-3608	88	26	stipulated	stipulate	VERB
fueconorg-3608	88	27	by	by	ADP
fueconorg-3608	88	28	the	the	DET
fueconorg-3608	88	29	directive	directive	NOUN
fueconorg-3608	88	30	,	,	PUNCT
fueconorg-3608	88	31	while	while	SCONJ
fueconorg-3608	88	32	retaining	retain	VERB
fueconorg-3608	88	33	the	the	DET
fueconorg-3608	88	34	forms	form	NOUN
fueconorg-3608	88	35	envisaged	envisage	VERB
fueconorg-3608	88	36	by	by	ADP
fueconorg-3608	88	37	ifrs	ifrs	PROPN
fueconorg-3608	88	38	,	,	PUNCT
fueconorg-3608	88	39	apart	apart	ADV
fueconorg-3608	88	40	from	from	ADP
fueconorg-3608	88	41	slovakia	slovakia	PROPN
fueconorg-3608	88	42	.	.	PUNCT
fueconorg-3608	89	1	in	in	ADP
fueconorg-3608	89	2	the	the	DET
fueconorg-3608	89	3	last	last	ADJ
fueconorg-3608	89	4	three	three	NUM
fueconorg-3608	89	5	years	year	NOUN
fueconorg-3608	89	6	,	,	PUNCT
fueconorg-3608	89	7	the	the	DET
fueconorg-3608	89	8	european	european	PROPN
fueconorg-3608	89	9	union	union	PROPN
fueconorg-3608	89	10	and	and	CCONJ
fueconorg-3608	89	11	the	the	DET
fueconorg-3608	89	12	member	member	NOUN
fueconorg-3608	89	13	states	state	NOUN
fueconorg-3608	89	14	have	have	AUX
fueconorg-3608	89	15	been	be	AUX
fueconorg-3608	89	16	actively	actively	ADV
fueconorg-3608	89	17	trying	try	VERB
fueconorg-3608	89	18	to	to	PART
fueconorg-3608	89	19	resolve	resolve	VERB
fueconorg-3608	89	20	corporate	corporate	ADJ
fueconorg-3608	89	21	and	and	CCONJ
fueconorg-3608	89	22	non	non	ADJ
fueconorg-3608	89	23	-	-	ADJ
fueconorg-3608	89	24	financial	financial	ADJ
fueconorg-3608	89	25	reporting	reporting	NOUN
fueconorg-3608	89	26	issues	issue	NOUN
fueconorg-3608	89	27	,	,	PUNCT
fueconorg-3608	89	28	in	in	ADP
fueconorg-3608	89	29	order	order	NOUN
fueconorg-3608	89	30	to	to	PART
fueconorg-3608	89	31	define	define	VERB
fueconorg-3608	89	32	a	a	DET
fueconorg-3608	89	33	framework	framework	NOUN
fueconorg-3608	89	34	that	that	PRON
fueconorg-3608	89	35	would	would	AUX
fueconorg-3608	89	36	provide	provide	VERB
fueconorg-3608	89	37	more	more	ADV
fueconorg-3608	89	38	responsible	responsible	ADJ
fueconorg-3608	89	39	and	and	CCONJ
fueconorg-3608	89	40	transparent	transparent	ADJ
fueconorg-3608	89	41	reporting	reporting	NOUN
fueconorg-3608	89	42	on	on	ADP
fueconorg-3608	89	43	socially	socially	ADV
fueconorg-3608	89	44	responsible	responsible	ADJ
fueconorg-3608	89	45	behavior	behavior	NOUN
fueconorg-3608	89	46	of	of	ADP
fueconorg-3608	89	47	the	the	DET
fueconorg-3608	89	48	entities	entity	NOUN
fueconorg-3608	89	49	.	.	PUNCT
fueconorg-3608	90	1	in	in	ADP
fueconorg-3608	90	2	order	order	NOUN
fueconorg-3608	90	3	to	to	PART
fueconorg-3608	90	4	increase	increase	VERB
fueconorg-3608	90	5	the	the	DET
fueconorg-3608	90	6	transparency	transparency	NOUN
fueconorg-3608	90	7	and	and	CCONJ
fueconorg-3608	90	8	comparability	comparability	NOUN
fueconorg-3608	90	9	of	of	ADP
fueconorg-3608	90	10	non	non	ADJ
fueconorg-3608	90	11	-	-	ADJ
fueconorg-3608	90	12	financial	financial	ADJ
fueconorg-3608	90	13	information	information	NOUN
fueconorg-3608	90	14	on	on	ADP
fueconorg-3608	90	15	entities	entity	NOUN
fueconorg-3608	90	16	’	'	PUNCT
fueconorg-3608	90	17	operations	operation	NOUN
fueconorg-3608	90	18	,	,	PUNCT
fueconorg-3608	90	19	the	the	DET
fueconorg-3608	90	20	european	european	PROPN
fueconorg-3608	90	21	union	union	PROPN
fueconorg-3608	90	22	,	,	PUNCT
fueconorg-3608	90	23	through	through	ADP
fueconorg-3608	90	24	the	the	DET
fueconorg-3608	90	25	new	new	ADJ
fueconorg-3608	90	26	accounting	accounting	NOUN
fueconorg-3608	90	27	directive	directive	NOUN
fueconorg-3608	90	28	,	,	PUNCT
fueconorg-3608	90	29	introduced	introduce	VERB
fueconorg-3608	90	30	the	the	DET
fueconorg-3608	90	31	obligation	obligation	NOUN
fueconorg-3608	90	32	to	to	PART
fueconorg-3608	90	33	disclose	disclose	VERB
fueconorg-3608	90	34	information	information	NOUN
fueconorg-3608	90	35	on	on	ADP
fueconorg-3608	90	36	the	the	DET
fueconorg-3608	90	37	business	business	NOUN
fueconorg-3608	90	38	model	model	NOUN
fueconorg-3608	90	39	,	,	PUNCT
fueconorg-3608	90	40	politics	politic	NOUN
fueconorg-3608	90	41	,	,	PUNCT
fueconorg-3608	90	42	risks	risk	NOUN
fueconorg-3608	90	43	and	and	CCONJ
fueconorg-3608	90	44	key	key	ADJ
fueconorg-3608	90	45	performances	performance	NOUN
fueconorg-3608	90	46	related	relate	VERB
fueconorg-3608	90	47	to	to	ADP
fueconorg-3608	90	48	environmental	environmental	ADJ
fueconorg-3608	90	49	,	,	PUNCT
fueconorg-3608	90	50	social	social	ADJ
fueconorg-3608	90	51	,	,	PUNCT
fueconorg-3608	90	52	and	and	CCONJ
fueconorg-3608	90	53	employment	employment	NOUN
fueconorg-3608	90	54	issues	issue	NOUN
fueconorg-3608	90	55	,	,	PUNCT
fueconorg-3608	90	56	including	include	VERB
fueconorg-3608	90	57	the	the	DET
fueconorg-3608	90	58	protection	protection	NOUN
fueconorg-3608	90	59	of	of	ADP
fueconorg-3608	90	60	human	human	ADJ
fueconorg-3608	90	61	rights	right	NOUN
fueconorg-3608	90	62	,	,	PUNCT
fueconorg-3608	90	63	corruption	corruption	NOUN
fueconorg-3608	90	64	and	and	CCONJ
fueconorg-3608	90	65	fraud	fraud	NOUN
fueconorg-3608	90	66	for	for	ADP
fueconorg-3608	90	67	individual	individual	ADJ
fueconorg-3608	90	68	entity	entity	NOUN
fueconorg-3608	90	69	categories	category	NOUN
fueconorg-3608	90	70	.	.	PUNCT
fueconorg-3608	91	1	with	with	ADP
fueconorg-3608	91	2	the	the	DET
fueconorg-3608	91	3	adoption	adoption	NOUN
fueconorg-3608	91	4	of	of	ADP
fueconorg-3608	91	5	the	the	DET
fueconorg-3608	91	6	amendment	amendment	NOUN
fueconorg-3608	91	7	,	,	PUNCT
fueconorg-3608	91	8	that	that	ADV
fueconorg-3608	91	9	is	is	ADV
fueconorg-3608	91	10	,	,	PUNCT
fueconorg-3608	91	11	the	the	DET
fueconorg-3608	91	12	directive	directive	NOUN
fueconorg-3608	91	13	2014/95	2014/95	PROPN
fueconorg-3608	91	14	/	/	SYM
fueconorg-3608	91	15	eu	eu	PROPN
fueconorg-3608	91	16	,	,	PUNCT
fueconorg-3608	91	17	the	the	DET
fueconorg-3608	91	18	obligation	obligation	NOUN
fueconorg-3608	91	19	to	to	PART
fueconorg-3608	91	20	prepare	prepare	VERB
fueconorg-3608	91	21	a	a	DET
fueconorg-3608	91	22	non	non	ADJ
fueconorg-3608	91	23	-	-	ADJ
fueconorg-3608	91	24	financial	financial	ADJ
fueconorg-3608	91	25	report	report	NOUN
fueconorg-3608	91	26	for	for	ADP
fueconorg-3608	91	27	all	all	DET
fueconorg-3608	91	28	companies	company	NOUN
fueconorg-3608	91	29	employing	employ	VERB
fueconorg-3608	91	30	over	over	ADP
fueconorg-3608	91	31	five	five	NUM
fueconorg-3608	91	32	hundred	hundred	NUM
fueconorg-3608	91	33	employees	employee	NOUN
fueconorg-3608	91	34	,	,	PUNCT
fueconorg-3608	91	35	or	or	CCONJ
fueconorg-3608	91	36	whose	whose	DET
fueconorg-3608	91	37	asset	asset	NOUN
fueconorg-3608	91	38	value	value	NOUN
fueconorg-3608	91	39	exceeds	exceed	VERB
fueconorg-3608	91	40	eur	eur	PROPN
fueconorg-3608	91	41	20	20	NUM
fueconorg-3608	91	42	million	million	NUM
fueconorg-3608	91	43	,	,	PUNCT
fueconorg-3608	91	44	with	with	ADP
fueconorg-3608	91	45	a	a	DET
fueconorg-3608	91	46	net	net	ADJ
fueconorg-3608	91	47	income	income	NOUN
fueconorg-3608	91	48	greater	great	ADJ
fueconorg-3608	91	49	than	than	ADP
fueconorg-3608	91	50	eur	eur	PROPN
fueconorg-3608	91	51	40	40	NUM
fueconorg-3608	91	52	million	million	NUM
fueconorg-3608	91	53	,	,	PUNCT
fueconorg-3608	91	54	was	be	AUX
fueconorg-3608	91	55	imposed	impose	VERB
fueconorg-3608	91	56	.	.	PUNCT
fueconorg-3608	92	1	entities	entity	NOUN
fueconorg-3608	92	2	that	that	PRON
fueconorg-3608	92	3	do	do	AUX
fueconorg-3608	92	4	not	not	PART
fueconorg-3608	92	5	meet	meet	VERB
fueconorg-3608	92	6	the	the	DET
fueconorg-3608	92	7	required	require	VERB
fueconorg-3608	92	8	criteria	criterion	NOUN
fueconorg-3608	92	9	present	present	VERB
fueconorg-3608	92	10	the	the	DET
fueconorg-3608	92	11	aforementioned	aforementioned	ADJ
fueconorg-3608	92	12	information	information	NOUN
fueconorg-3608	92	13	as	as	ADP
fueconorg-3608	92	14	part	part	NOUN
fueconorg-3608	92	15	of	of	ADP
fueconorg-3608	92	16	the	the	DET
fueconorg-3608	92	17	business	business	NOUN
fueconorg-3608	92	18	report	report	NOUN
fueconorg-3608	92	19	.	.	PUNCT
fueconorg-3608	93	1	meanwhile	meanwhile	ADV
fueconorg-3608	93	2	,	,	PUNCT
fueconorg-3608	93	3	member	member	NOUN
fueconorg-3608	93	4	states	state	NOUN
fueconorg-3608	93	5	may	may	AUX
fueconorg-3608	93	6	exclude	exclude	VERB
fueconorg-3608	93	7	small	small	ADJ
fueconorg-3608	93	8	and	and	CCONJ
fueconorg-3608	93	9	medium	medium	ADJ
fueconorg-3608	93	10	entities	entity	NOUN
fueconorg-3608	93	11	from	from	ADP
fueconorg-3608	93	12	the	the	DET
fueconorg-3608	93	13	obligation	obligation	NOUN
fueconorg-3608	93	14	to	to	PART
fueconorg-3608	93	15	publish	publish	VERB
fueconorg-3608	93	16	this	this	DET
fueconorg-3608	93	17	information	information	NOUN
fueconorg-3608	93	18	.	.	PUNCT
fueconorg-3608	94	1	directive	directive	NOUN
fueconorg-3608	94	2	2014/95	2014/95	NUM
fueconorg-3608	94	3	was	be	AUX
fueconorg-3608	94	4	supposed	suppose	VERB
fueconorg-3608	94	5	to	to	PART
fueconorg-3608	94	6	contribute	contribute	VERB
fueconorg-3608	94	7	to	to	ADP
fueconorg-3608	94	8	standardization	standardization	NOUN
fueconorg-3608	94	9	in	in	ADP
fueconorg-3608	94	10	the	the	DET
fueconorg-3608	94	11	preparation	preparation	NOUN
fueconorg-3608	94	12	and	and	CCONJ
fueconorg-3608	94	13	presentation	presentation	NOUN
fueconorg-3608	94	14	of	of	ADP
fueconorg-3608	94	15	the	the	DET
fueconorg-3608	94	16	corporate	corporate	ADJ
fueconorg-3608	94	17	social	social	ADJ
fueconorg-3608	94	18	responsibility	responsibility	NOUN
fueconorg-3608	94	19	reports	report	NOUN
fueconorg-3608	94	20	,	,	PUNCT
fueconorg-3608	94	21	which	which	PRON
fueconorg-3608	94	22	could	could	AUX
fueconorg-3608	94	23	potentially	potentially	ADV
fueconorg-3608	94	24	have	have	VERB
fueconorg-3608	94	25	a	a	DET
fueconorg-3608	94	26	positive	positive	ADJ
fueconorg-3608	94	27	impact	impact	NOUN
fueconorg-3608	94	28	on	on	ADP
fueconorg-3608	94	29	their	their	PRON
fueconorg-3608	94	30	coexistence	coexistence	NOUN
fueconorg-3608	94	31	and	and	CCONJ
fueconorg-3608	94	32	comparability	comparability	NOUN
fueconorg-3608	94	33	(	(	PUNCT
fueconorg-3608	94	34	thomas	thomas	PROPN
fueconorg-3608	94	35	&	&	CCONJ
fueconorg-3608	94	36	maguire	maguire	PROPN
fueconorg-3608	94	37	,	,	PUNCT
fueconorg-3608	94	38	2014	2014	NUM
fueconorg-3608	94	39	)	)	PUNCT
fueconorg-3608	94	40	in	in	ADP
fueconorg-3608	94	41	that	that	DET
fueconorg-3608	94	42	sense	sense	NOUN
fueconorg-3608	94	43	,	,	PUNCT
fueconorg-3608	94	44	member	member	NOUN
fueconorg-3608	94	45	states	state	NOUN
fueconorg-3608	94	46	were	be	AUX
fueconorg-3608	94	47	obliged	oblige	VERB
fueconorg-3608	94	48	to	to	PART
fueconorg-3608	94	49	transpose	transpose	VERB
fueconorg-3608	94	50	directive	directive	NOUN
fueconorg-3608	94	51	2014/95	2014/95	PROPN
fueconorg-3608	94	52	/	/	SYM
fueconorg-3608	94	53	eu	eu	PROPN
fueconorg-3608	94	54	into	into	ADP
fueconorg-3608	94	55	their	their	PRON
fueconorg-3608	94	56	national	national	ADJ
fueconorg-3608	94	57	law	law	NOUN
fueconorg-3608	94	58	by	by	ADP
fueconorg-3608	94	59	the	the	DET
fueconorg-3608	94	60	end	end	NOUN
fueconorg-3608	94	61	of	of	ADP
fueconorg-3608	94	62	2016	2016	NUM
fueconorg-3608	94	63	,	,	PUNCT
fueconorg-3608	94	64	which	which	PRON
fueconorg-3608	94	65	will	will	AUX
fueconorg-3608	94	66	come	come	VERB
fueconorg-3608	94	67	into	into	ADP
fueconorg-3608	94	68	force	force	NOUN
fueconorg-3608	94	69	in	in	ADP
fueconorg-3608	94	70	2018	2018	NUM
fueconorg-3608	94	71	.	.	PUNCT
fueconorg-3608	95	1	all	all	DET
fueconorg-3608	95	2	the	the	DET
fueconorg-3608	95	3	analyzed	analyze	VERB
fueconorg-3608	95	4	states	state	NOUN
fueconorg-3608	95	5	have	have	AUX
fueconorg-3608	95	6	fulfilled	fulfil	VERB
fueconorg-3608	95	7	this	this	DET
fueconorg-3608	95	8	requirement	requirement	NOUN
fueconorg-3608	95	9	.	.	PUNCT
fueconorg-3608	96	1	however	however	ADV
fueconorg-3608	96	2	,	,	PUNCT
fueconorg-3608	96	3	the	the	DET
fueconorg-3608	96	4	specifics	specific	NOUN
fueconorg-3608	96	5	of	of	ADP
fueconorg-3608	96	6	national	national	ADJ
fueconorg-3608	96	7	regulations	regulation	NOUN
fueconorg-3608	96	8	in	in	ADP
fueconorg-3608	96	9	the	the	DET
fueconorg-3608	96	10	field	field	NOUN
fueconorg-3608	96	11	of	of	ADP
fueconorg-3608	96	12	financial	financial	ADJ
fueconorg-3608	96	13	reporting	reporting	NOUN
fueconorg-3608	96	14	stem	stem	NOUN
fueconorg-3608	96	15	from	from	ADP
fueconorg-3608	96	16	the	the	DET
fueconorg-3608	96	17	flexibility	flexibility	NOUN
fueconorg-3608	96	18	and	and	CCONJ
fueconorg-3608	96	19	inconsistency	inconsistency	NOUN
fueconorg-3608	96	20	of	of	ADP
fueconorg-3608	96	21	the	the	DET
fueconorg-3608	96	22	directive	directive	NOUN
fueconorg-3608	96	23	itself	itself	PRON
fueconorg-3608	96	24	,	,	PUNCT
fueconorg-3608	96	25	as	as	ADV
fueconorg-3608	96	26	well	well	ADV
fueconorg-3608	96	27	as	as	ADP
fueconorg-3608	96	28	certain	certain	ADJ
fueconorg-3608	96	29	differences	difference	NOUN
fueconorg-3608	96	30	172	172	NUM
fueconorg-3608	96	31	d.	d.	PROPN
fueconorg-3608	96	32	ranđelović	ranđelović	PROPN
fueconorg-3608	96	33	,	,	PUNCT
fueconorg-3608	96	34	t.	t.	PROPN
fueconorg-3608	96	35	đukić	đukić	PROPN
fueconorg-3608	96	36	in	in	ADP
fueconorg-3608	96	37	the	the	DET
fueconorg-3608	96	38	transposition	transposition	NOUN
fueconorg-3608	96	39	of	of	ADP
fueconorg-3608	96	40	requirements	requirement	NOUN
fueconorg-3608	96	41	.	.	PUNCT
fueconorg-3608	97	1	this	this	PRON
fueconorg-3608	97	2	will	will	AUX
fueconorg-3608	97	3	cause	cause	VERB
fueconorg-3608	97	4	differences	difference	NOUN
fueconorg-3608	97	5	in	in	ADP
fueconorg-3608	97	6	accounting	accounting	NOUN
fueconorg-3608	97	7	practices	practice	NOUN
fueconorg-3608	97	8	between	between	ADP
fueconorg-3608	97	9	individual	individual	ADJ
fueconorg-3608	97	10	countries	country	NOUN
fueconorg-3608	97	11	.	.	PUNCT
fueconorg-3608	98	1	namely	namely	ADV
fueconorg-3608	98	2	,	,	PUNCT
fueconorg-3608	98	3	there	there	PRON
fueconorg-3608	98	4	are	be	VERB
fueconorg-3608	98	5	differences	difference	NOUN
fueconorg-3608	98	6	in	in	ADP
fueconorg-3608	98	7	the	the	DET
fueconorg-3608	98	8	scope	scope	NOUN
fueconorg-3608	98	9	of	of	ADP
fueconorg-3608	98	10	application	application	NOUN
fueconorg-3608	98	11	,	,	PUNCT
fueconorg-3608	98	12	given	give	VERB
fueconorg-3608	98	13	that	that	SCONJ
fueconorg-3608	98	14	the	the	DET
fueconorg-3608	98	15	analyzed	analyze	VERB
fueconorg-3608	98	16	countries	country	NOUN
fueconorg-3608	98	17	define	define	VERB
fueconorg-3608	98	18	differently	differently	ADV
fueconorg-3608	98	19	large	large	ADJ
fueconorg-3608	98	20	entities	entity	NOUN
fueconorg-3608	98	21	,	,	PUNCT
fueconorg-3608	98	22	as	as	ADV
fueconorg-3608	98	23	well	well	ADV
fueconorg-3608	98	24	as	as	ADP
fueconorg-3608	98	25	entities	entity	NOUN
fueconorg-3608	98	26	of	of	ADP
fueconorg-3608	98	27	public	public	ADJ
fueconorg-3608	98	28	interest	interest	NOUN
fueconorg-3608	98	29	,	,	PUNCT
fueconorg-3608	98	30	and	and	CCONJ
fueconorg-3608	98	31	therefore	therefore	ADV
fueconorg-3608	98	32	,	,	PUNCT
fueconorg-3608	98	33	non	non	ADJ
fueconorg-3608	98	34	-	-	ADJ
fueconorg-3608	98	35	financial	financial	ADJ
fueconorg-3608	98	36	reporting	reporting	NOUN
fueconorg-3608	98	37	entities	entity	NOUN
fueconorg-3608	98	38	.	.	PUNCT
fueconorg-3608	99	1	in	in	ADP
fueconorg-3608	99	2	all	all	DET
fueconorg-3608	99	3	analyzed	analyze	VERB
fueconorg-3608	99	4	countries	country	NOUN
fueconorg-3608	99	5	,	,	PUNCT
fueconorg-3608	99	6	with	with	ADP
fueconorg-3608	99	7	the	the	DET
fueconorg-3608	99	8	exception	exception	NOUN
fueconorg-3608	99	9	of	of	ADP
fueconorg-3608	99	10	romania	romania	PROPN
fueconorg-3608	99	11	,	,	PUNCT
fueconorg-3608	99	12	the	the	DET
fueconorg-3608	99	13	characteristics	characteristic	NOUN
fueconorg-3608	99	14	and	and	CCONJ
fueconorg-3608	99	15	content	content	NOUN
fueconorg-3608	99	16	of	of	ADP
fueconorg-3608	99	17	the	the	DET
fueconorg-3608	99	18	non	non	ADJ
fueconorg-3608	99	19	-	-	ADJ
fueconorg-3608	99	20	financial	financial	ADJ
fueconorg-3608	99	21	reporting	reporting	NOUN
fueconorg-3608	99	22	is	be	AUX
fueconorg-3608	99	23	identical	identical	ADJ
fueconorg-3608	99	24	to	to	ADP
fueconorg-3608	99	25	the	the	DET
fueconorg-3608	99	26	requirements	requirement	NOUN
fueconorg-3608	99	27	of	of	ADP
fueconorg-3608	99	28	directive	directive	NOUN
fueconorg-3608	99	29	2014/95	2014/95	NUM
fueconorg-3608	99	30	/	/	SYM
fueconorg-3608	99	31	eu	eu	PROPN
fueconorg-3608	99	32	.	.	PUNCT
fueconorg-3608	99	33	also	also	ADV
fueconorg-3608	99	34	,	,	PUNCT
fueconorg-3608	99	35	in	in	ADP
fueconorg-3608	99	36	all	all	DET
fueconorg-3608	99	37	the	the	DET
fueconorg-3608	99	38	analyzed	analyze	VERB
fueconorg-3608	99	39	member	member	NOUN
fueconorg-3608	99	40	states	state	NOUN
fueconorg-3608	99	41	,	,	PUNCT
fueconorg-3608	99	42	non	non	ADJ
fueconorg-3608	99	43	-	-	ADJ
fueconorg-3608	99	44	financial	financial	ADJ
fueconorg-3608	99	45	information	information	NOUN
fueconorg-3608	99	46	is	be	AUX
fueconorg-3608	99	47	presented	present	VERB
fueconorg-3608	99	48	in	in	ADP
fueconorg-3608	99	49	the	the	DET
fueconorg-3608	99	50	business	business	NOUN
fueconorg-3608	99	51	report	report	NOUN
fueconorg-3608	99	52	or	or	CCONJ
fueconorg-3608	99	53	in	in	ADP
fueconorg-3608	99	54	a	a	DET
fueconorg-3608	99	55	separate	separate	ADJ
fueconorg-3608	99	56	report	report	NOUN
fueconorg-3608	99	57	,	,	PUNCT
fueconorg-3608	99	58	with	with	ADP
fueconorg-3608	99	59	the	the	DET
fueconorg-3608	99	60	exception	exception	NOUN
fueconorg-3608	99	61	of	of	ADP
fueconorg-3608	99	62	hungary	hungary	PROPN
fueconorg-3608	99	63	,	,	PUNCT
fueconorg-3608	99	64	which	which	PRON
fueconorg-3608	99	65	does	do	AUX
fueconorg-3608	99	66	not	not	PART
fueconorg-3608	99	67	require	require	VERB
fueconorg-3608	99	68	the	the	DET
fueconorg-3608	99	69	preparation	preparation	NOUN
fueconorg-3608	99	70	of	of	ADP
fueconorg-3608	99	71	an	an	DET
fueconorg-3608	99	72	independent	independent	ADJ
fueconorg-3608	99	73	report	report	NOUN
fueconorg-3608	99	74	.	.	PUNCT
fueconorg-3608	100	1	although	although	SCONJ
fueconorg-3608	100	2	in	in	ADP
fueconorg-3608	100	3	the	the	DET
fueconorg-3608	100	4	analyzed	analyze	VERB
fueconorg-3608	100	5	countries	country	NOUN
fueconorg-3608	100	6	there	there	PRON
fueconorg-3608	100	7	is	be	VERB
fueconorg-3608	100	8	compliance	compliance	NOUN
fueconorg-3608	100	9	regarding	regard	VERB
fueconorg-3608	100	10	the	the	DET
fueconorg-3608	100	11	characteristics	characteristic	NOUN
fueconorg-3608	100	12	,	,	PUNCT
fueconorg-3608	100	13	content	content	NOUN
fueconorg-3608	100	14	and	and	CCONJ
fueconorg-3608	100	15	form	form	NOUN
fueconorg-3608	100	16	of	of	ADP
fueconorg-3608	100	17	non	non	ADJ
fueconorg-3608	100	18	-	-	ADJ
fueconorg-3608	100	19	financial	financial	ADJ
fueconorg-3608	100	20	reporting	reporting	NOUN
fueconorg-3608	100	21	,	,	PUNCT
fueconorg-3608	100	22	the	the	DET
fueconorg-3608	100	23	directive	directive	NOUN
fueconorg-3608	100	24	itself	itself	PRON
fueconorg-3608	100	25	is	be	AUX
fueconorg-3608	100	26	flexible	flexible	ADJ
fueconorg-3608	100	27	in	in	ADP
fueconorg-3608	100	28	relation	relation	NOUN
fueconorg-3608	100	29	to	to	ADP
fueconorg-3608	100	30	materiality	materiality	NOUN
fueconorg-3608	100	31	of	of	ADP
fueconorg-3608	100	32	non	non	ADJ
fueconorg-3608	100	33	-	-	ADJ
fueconorg-3608	100	34	financial	financial	ADJ
fueconorg-3608	100	35	reporting	reporting	NOUN
fueconorg-3608	100	36	,	,	PUNCT
fueconorg-3608	100	37	which	which	PRON
fueconorg-3608	100	38	allows	allow	VERB
fueconorg-3608	100	39	for	for	ADP
fueconorg-3608	100	40	a	a	DET
fueconorg-3608	100	41	different	different	ADJ
fueconorg-3608	100	42	interpretation	interpretation	NOUN
fueconorg-3608	100	43	of	of	ADP
fueconorg-3608	100	44	this	this	DET
fueconorg-3608	100	45	term	term	NOUN
fueconorg-3608	100	46	.	.	PUNCT
fueconorg-3608	101	1	in	in	ADP
fueconorg-3608	101	2	addition	addition	NOUN
fueconorg-3608	101	3	,	,	PUNCT
fueconorg-3608	101	4	the	the	DET
fueconorg-3608	101	5	directive	directive	NOUN
fueconorg-3608	101	6	permits	permit	VERB
fueconorg-3608	101	7	the	the	DET
fueconorg-3608	101	8	application	application	NOUN
fueconorg-3608	101	9	of	of	ADP
fueconorg-3608	101	10	various	various	ADJ
fueconorg-3608	101	11	national	national	ADJ
fueconorg-3608	101	12	,	,	PUNCT
fueconorg-3608	101	13	international	international	ADJ
fueconorg-3608	101	14	and	and	CCONJ
fueconorg-3608	101	15	european	european	ADJ
fueconorg-3608	101	16	reporting	reporting	NOUN
fueconorg-3608	101	17	frameworks	framework	NOUN
fueconorg-3608	101	18	(	(	PUNCT
fueconorg-3608	101	19	emas	emas	PROPN
fueconorg-3608	101	20	,	,	PUNCT
fueconorg-3608	101	21	gri	gri	PROPN
fueconorg-3608	101	22	standards	standard	NOUN
fueconorg-3608	101	23	,	,	PUNCT
fueconorg-3608	101	24	oecd	oecd	PROPN
fueconorg-3608	101	25	guidelines	guideline	NOUN
fueconorg-3608	101	26	,	,	PUNCT
fueconorg-3608	101	27	iso	iso	NOUN
fueconorg-3608	101	28	standards	standard	NOUN
fueconorg-3608	101	29	)	)	PUNCT
fueconorg-3608	101	30	,	,	PUNCT
fueconorg-3608	101	31	which	which	PRON
fueconorg-3608	101	32	is	be	AUX
fueconorg-3608	101	33	characteristic	characteristic	ADJ
fueconorg-3608	101	34	of	of	ADP
fueconorg-3608	101	35	the	the	DET
fueconorg-3608	101	36	analyzed	analyze	VERB
fueconorg-3608	101	37	countries	country	NOUN
fueconorg-3608	101	38	.	.	PUNCT
fueconorg-3608	102	1	the	the	DET
fueconorg-3608	102	2	only	only	ADJ
fueconorg-3608	102	3	exceptions	exception	NOUN
fueconorg-3608	102	4	are	be	AUX
fueconorg-3608	102	5	slovakia	slovakia	PROPN
fueconorg-3608	102	6	and	and	CCONJ
fueconorg-3608	102	7	bulgaria	bulgaria	PROPN
fueconorg-3608	102	8	,	,	PUNCT
fueconorg-3608	102	9	where	where	SCONJ
fueconorg-3608	102	10	the	the	DET
fueconorg-3608	102	11	former	former	ADJ
fueconorg-3608	102	12	relies	rely	VERB
fueconorg-3608	102	13	on	on	ADP
fueconorg-3608	102	14	international	international	ADJ
fueconorg-3608	102	15	and	and	CCONJ
fueconorg-3608	102	16	european	european	ADJ
fueconorg-3608	102	17	regulations	regulation	NOUN
fueconorg-3608	102	18	,	,	PUNCT
fueconorg-3608	102	19	whereas	whereas	SCONJ
fueconorg-3608	102	20	the	the	DET
fueconorg-3608	102	21	latter	latter	NOUN
fueconorg-3608	102	22	applies	apply	VERB
fueconorg-3608	102	23	the	the	DET
fueconorg-3608	102	24	act	act	NOUN
fueconorg-3608	102	25	prescribed	prescribe	VERB
fueconorg-3608	102	26	by	by	ADP
fueconorg-3608	102	27	the	the	DET
fueconorg-3608	102	28	ministry	ministry	PROPN
fueconorg-3608	102	29	of	of	ADP
fueconorg-3608	102	30	finance	finance	PROPN
fueconorg-3608	102	31	(	(	PUNCT
fueconorg-3608	102	32	knežević	knežević	PROPN
fueconorg-3608	102	33	,	,	PUNCT
fueconorg-3608	102	34	et	et	PROPN
fueconorg-3608	102	35	al	al	PROPN
fueconorg-3608	102	36	.	.	PROPN
fueconorg-3608	102	37	,	,	PUNCT
fueconorg-3608	102	38	2017	2017	NUM
fueconorg-3608	102	39	)	)	PUNCT
fueconorg-3608	102	40	.	.	PUNCT
fueconorg-3608	103	1	the	the	DET
fueconorg-3608	103	2	possibility	possibility	NOUN
fueconorg-3608	103	3	of	of	ADP
fueconorg-3608	103	4	applying	apply	VERB
fueconorg-3608	103	5	different	different	ADJ
fueconorg-3608	103	6	frameworks	framework	NOUN
fueconorg-3608	103	7	,	,	PUNCT
fueconorg-3608	103	8	principles	principle	NOUN
fueconorg-3608	103	9	and	and	CCONJ
fueconorg-3608	103	10	initiatives	initiative	NOUN
fueconorg-3608	103	11	in	in	ADP
fueconorg-3608	103	12	individual	individual	ADJ
fueconorg-3608	103	13	countries	country	NOUN
fueconorg-3608	103	14	jeopardizes	jeopardize	VERB
fueconorg-3608	103	15	the	the	DET
fueconorg-3608	103	16	coexistence	coexistence	NOUN
fueconorg-3608	103	17	and	and	CCONJ
fueconorg-3608	103	18	comparability	comparability	NOUN
fueconorg-3608	103	19	of	of	ADP
fueconorg-3608	103	20	the	the	DET
fueconorg-3608	103	21	presented	present	VERB
fueconorg-3608	103	22	information	information	NOUN
fueconorg-3608	103	23	on	on	ADP
fueconorg-3608	103	24	sustainable	sustainable	ADJ
fueconorg-3608	103	25	development	development	NOUN
fueconorg-3608	103	26	.	.	PUNCT
fueconorg-3608	104	1	in	in	ADP
fueconorg-3608	104	2	the	the	DET
fueconorg-3608	104	3	area	area	NOUN
fueconorg-3608	104	4	of	of	ADP
fueconorg-3608	104	5	the	the	DET
fueconorg-3608	104	6	non	non	ADJ
fueconorg-3608	104	7	-	-	ADJ
fueconorg-3608	104	8	financial	financial	ADJ
fueconorg-3608	104	9	report	report	NOUN
fueconorg-3608	104	10	auditing	auditing	NOUN
fueconorg-3608	104	11	,	,	PUNCT
fueconorg-3608	104	12	the	the	DET
fueconorg-3608	104	13	analyzed	analyze	VERB
fueconorg-3608	104	14	countries	country	NOUN
fueconorg-3608	104	15	in	in	ADP
fueconorg-3608	104	16	accordance	accordance	NOUN
fueconorg-3608	104	17	with	with	ADP
fueconorg-3608	104	18	the	the	DET
fueconorg-3608	104	19	directive	directive	NOUN
fueconorg-3608	104	20	,	,	PUNCT
fueconorg-3608	104	21	require	require	VERB
fueconorg-3608	104	22	verification	verification	NOUN
fueconorg-3608	104	23	that	that	SCONJ
fueconorg-3608	104	24	the	the	DET
fueconorg-3608	104	25	non	non	ADJ
fueconorg-3608	104	26	-	-	ADJ
fueconorg-3608	104	27	financial	financial	ADJ
fueconorg-3608	104	28	report	report	NOUN
fueconorg-3608	104	29	is	be	AUX
fueconorg-3608	104	30	delivered	deliver	VERB
fueconorg-3608	104	31	as	as	ADP
fueconorg-3608	104	32	part	part	NOUN
fueconorg-3608	104	33	of	of	ADP
fueconorg-3608	104	34	the	the	DET
fueconorg-3608	104	35	annual	annual	ADJ
fueconorg-3608	104	36	account	account	NOUN
fueconorg-3608	104	37	,	,	PUNCT
fueconorg-3608	104	38	while	while	SCONJ
fueconorg-3608	104	39	bulgaria	bulgaria	PROPN
fueconorg-3608	104	40	also	also	ADV
fueconorg-3608	104	41	prescribes	prescribe	VERB
fueconorg-3608	104	42	a	a	DET
fueconorg-3608	104	43	review	review	NOUN
fueconorg-3608	104	44	of	of	ADP
fueconorg-3608	104	45	its	its	PRON
fueconorg-3608	104	46	content	content	NOUN
fueconorg-3608	104	47	.	.	PUNCT
fueconorg-3608	105	1	this	this	DET
fueconorg-3608	105	2	approach	approach	NOUN
fueconorg-3608	105	3	to	to	ADP
fueconorg-3608	105	4	the	the	DET
fueconorg-3608	105	5	regulation	regulation	NOUN
fueconorg-3608	105	6	of	of	ADP
fueconorg-3608	105	7	reporting	report	VERB
fueconorg-3608	105	8	on	on	ADP
fueconorg-3608	105	9	sustainable	sustainable	ADJ
fueconorg-3608	105	10	development	development	NOUN
fueconorg-3608	105	11	in	in	ADP
fueconorg-3608	105	12	the	the	DET
fueconorg-3608	105	13	union	union	NOUN
fueconorg-3608	105	14	,	,	PUNCT
fueconorg-3608	105	15	and	and	CCONJ
fueconorg-3608	105	16	therefore	therefore	ADV
fueconorg-3608	105	17	in	in	ADP
fueconorg-3608	105	18	the	the	DET
fueconorg-3608	105	19	analyzed	analyze	VERB
fueconorg-3608	105	20	countries	country	NOUN
fueconorg-3608	105	21	,	,	PUNCT
fueconorg-3608	105	22	adversely	adversely	ADV
fueconorg-3608	105	23	affects	affect	VERB
fueconorg-3608	105	24	the	the	DET
fueconorg-3608	105	25	relevance	relevance	NOUN
fueconorg-3608	105	26	and	and	CCONJ
fueconorg-3608	105	27	credibility	credibility	NOUN
fueconorg-3608	105	28	of	of	ADP
fueconorg-3608	105	29	the	the	DET
fueconorg-3608	105	30	information	information	NOUN
fueconorg-3608	105	31	contained	contain	VERB
fueconorg-3608	105	32	in	in	ADP
fueconorg-3608	105	33	the	the	DET
fueconorg-3608	105	34	non	non	ADJ
fueconorg-3608	105	35	-	-	ADJ
fueconorg-3608	105	36	financial	financial	ADJ
fueconorg-3608	105	37	reports	report	NOUN
fueconorg-3608	105	38	of	of	ADP
fueconorg-3608	105	39	the	the	DET
fueconorg-3608	105	40	entities	entity	NOUN
fueconorg-3608	105	41	.	.	PUNCT
fueconorg-3608	106	1	3	3	X
fueconorg-3608	106	2	.	.	X
fueconorg-3608	106	3	application	application	NOUN
fueconorg-3608	106	4	of	of	ADP
fueconorg-3608	106	5	ifrs	ifrs	PROPN
fueconorg-3608	106	6	in	in	ADP
fueconorg-3608	106	7	the	the	DET
fueconorg-3608	106	8	analyzed	analyze	VERB
fueconorg-3608	106	9	countries	country	NOUN
fueconorg-3608	106	10	of	of	ADP
fueconorg-3608	106	11	central	central	ADJ
fueconorg-3608	106	12	and	and	CCONJ
fueconorg-3608	106	13	eastern	eastern	ADJ
fueconorg-3608	106	14	europe	europe	PROPN
fueconorg-3608	106	15	the	the	DET
fueconorg-3608	106	16	strengthening	strengthening	NOUN
fueconorg-3608	106	17	of	of	ADP
fueconorg-3608	106	18	the	the	DET
fueconorg-3608	106	19	european	european	PROPN
fueconorg-3608	106	20	union	union	PROPN
fueconorg-3608	106	21	was	be	AUX
fueconorg-3608	106	22	reflected	reflect	VERB
fueconorg-3608	106	23	in	in	ADP
fueconorg-3608	106	24	the	the	DET
fueconorg-3608	106	25	tendency	tendency	NOUN
fueconorg-3608	106	26	to	to	PART
fueconorg-3608	106	27	raise	raise	VERB
fueconorg-3608	106	28	the	the	DET
fueconorg-3608	106	29	competitiveness	competitiveness	NOUN
fueconorg-3608	106	30	of	of	ADP
fueconorg-3608	106	31	the	the	DET
fueconorg-3608	106	32	capital	capital	NOUN
fueconorg-3608	106	33	markets	market	NOUN
fueconorg-3608	106	34	of	of	ADP
fueconorg-3608	106	35	european	european	ADJ
fueconorg-3608	106	36	countries	country	NOUN
fueconorg-3608	106	37	,	,	PUNCT
fueconorg-3608	106	38	and	and	CCONJ
fueconorg-3608	106	39	thereby	thereby	ADV
fueconorg-3608	106	40	,	,	PUNCT
fueconorg-3608	106	41	to	to	PART
fueconorg-3608	106	42	reduce	reduce	VERB
fueconorg-3608	106	43	the	the	DET
fueconorg-3608	106	44	domination	domination	NOUN
fueconorg-3608	106	45	that	that	PRON
fueconorg-3608	106	46	the	the	DET
fueconorg-3608	106	47	us	us	PROPN
fueconorg-3608	106	48	market	market	NOUN
fueconorg-3608	106	49	had	have	VERB
fueconorg-3608	106	50	in	in	ADP
fueconorg-3608	106	51	the	the	DET
fueconorg-3608	106	52	last	last	ADJ
fueconorg-3608	106	53	decades	decade	NOUN
fueconorg-3608	106	54	of	of	ADP
fueconorg-3608	106	55	the	the	DET
fueconorg-3608	106	56	previous	previous	ADJ
fueconorg-3608	106	57	century	century	NOUN
fueconorg-3608	106	58	.	.	PUNCT
fueconorg-3608	107	1	it	it	PRON
fueconorg-3608	107	2	was	be	AUX
fueconorg-3608	107	3	precisely	precisely	ADV
fueconorg-3608	107	4	the	the	DET
fueconorg-3608	107	5	development	development	NOUN
fueconorg-3608	107	6	of	of	ADP
fueconorg-3608	107	7	the	the	DET
fueconorg-3608	107	8	european	european	ADJ
fueconorg-3608	107	9	single	single	ADJ
fueconorg-3608	107	10	market	market	NOUN
fueconorg-3608	107	11	that	that	PRON
fueconorg-3608	107	12	required	require	VERB
fueconorg-3608	107	13	the	the	DET
fueconorg-3608	107	14	establishment	establishment	NOUN
fueconorg-3608	107	15	of	of	ADP
fueconorg-3608	107	16	a	a	DET
fueconorg-3608	107	17	regulatory	regulatory	ADJ
fueconorg-3608	107	18	framework	framework	NOUN
fueconorg-3608	107	19	for	for	ADP
fueconorg-3608	107	20	financial	financial	ADJ
fueconorg-3608	107	21	reporting	reporting	NOUN
fueconorg-3608	107	22	.	.	PUNCT
fueconorg-3608	108	1	during	during	ADP
fueconorg-3608	108	2	the	the	DET
fueconorg-3608	108	3	seventies	seventy	NOUN
fueconorg-3608	108	4	and	and	CCONJ
fueconorg-3608	108	5	eighties	eighty	NOUN
fueconorg-3608	108	6	,	,	PUNCT
fueconorg-3608	108	7	efforts	effort	NOUN
fueconorg-3608	108	8	were	be	AUX
fueconorg-3608	108	9	made	make	VERB
fueconorg-3608	108	10	to	to	PART
fueconorg-3608	108	11	harmonize	harmonize	VERB
fueconorg-3608	108	12	national	national	ADJ
fueconorg-3608	108	13	accounting	accounting	NOUN
fueconorg-3608	108	14	standards	standard	NOUN
fueconorg-3608	108	15	in	in	ADP
fueconorg-3608	108	16	the	the	DET
fueconorg-3608	108	17	area	area	NOUN
fueconorg-3608	108	18	of	of	ADP
fueconorg-3608	108	19	the	the	DET
fueconorg-3608	108	20	community	community	NOUN
fueconorg-3608	108	21	,	,	PUNCT
fueconorg-3608	108	22	but	but	CCONJ
fueconorg-3608	108	23	without	without	ADP
fueconorg-3608	108	24	any	any	DET
fueconorg-3608	108	25	progress	progress	NOUN
fueconorg-3608	108	26	.	.	PUNCT
fueconorg-3608	109	1	the	the	DET
fueconorg-3608	109	2	solution	solution	NOUN
fueconorg-3608	109	3	was	be	AUX
fueconorg-3608	109	4	offered	offer	VERB
fueconorg-3608	109	5	in	in	ADP
fueconorg-3608	109	6	the	the	DET
fueconorg-3608	109	7	form	form	NOUN
fueconorg-3608	109	8	of	of	ADP
fueconorg-3608	109	9	developing	develop	VERB
fueconorg-3608	109	10	a	a	DET
fueconorg-3608	109	11	completely	completely	ADV
fueconorg-3608	109	12	new	new	ADJ
fueconorg-3608	109	13	set	set	NOUN
fueconorg-3608	109	14	of	of	ADP
fueconorg-3608	109	15	standards	standard	NOUN
fueconorg-3608	109	16	,	,	PUNCT
fueconorg-3608	109	17	or	or	CCONJ
fueconorg-3608	109	18	accepting	accept	VERB
fueconorg-3608	109	19	the	the	DET
fueconorg-3608	109	20	ias	ias	PROPN
fueconorg-3608	109	21	/	/	SYM
fueconorg-3608	109	22	ifrs	ifrs	PROPN
fueconorg-3608	109	23	.	.	PUNCT
fueconorg-3608	110	1	this	this	PRON
fueconorg-3608	110	2	was	be	AUX
fueconorg-3608	110	3	done	do	VERB
fueconorg-3608	110	4	by	by	ADP
fueconorg-3608	110	5	adopting	adopt	VERB
fueconorg-3608	110	6	regulation	regulation	NOUN
fueconorg-3608	110	7	1606/2002	1606/2002	NUM
fueconorg-3608	110	8	/	/	SYM
fueconorg-3608	110	9	ec	ec	PROPN
fueconorg-3608	110	10	.	.	PUNCT
fueconorg-3608	111	1	this	this	DET
fueconorg-3608	111	2	regulation	regulation	NOUN
fueconorg-3608	111	3	required	require	VERB
fueconorg-3608	111	4	the	the	DET
fueconorg-3608	111	5	mandatory	mandatory	ADJ
fueconorg-3608	111	6	implementation	implementation	NOUN
fueconorg-3608	111	7	of	of	ADP
fueconorg-3608	111	8	this	this	DET
fueconorg-3608	111	9	set	set	NOUN
fueconorg-3608	111	10	of	of	ADP
fueconorg-3608	111	11	accounting	accounting	NOUN
fueconorg-3608	111	12	standards	standard	NOUN
fueconorg-3608	111	13	in	in	ADP
fueconorg-3608	111	14	the	the	DET
fueconorg-3608	111	15	preparation	preparation	NOUN
fueconorg-3608	111	16	of	of	ADP
fueconorg-3608	111	17	consolidated	consolidated	ADJ
fueconorg-3608	111	18	financial	financial	ADJ
fueconorg-3608	111	19	statements	statement	NOUN
fueconorg-3608	111	20	for	for	ADP
fueconorg-3608	111	21	entities	entity	NOUN
fueconorg-3608	111	22	whose	whose	DET
fueconorg-3608	111	23	securities	security	NOUN
fueconorg-3608	111	24	were	be	AUX
fueconorg-3608	111	25	traded	trade	VERB
fueconorg-3608	111	26	on	on	ADP
fueconorg-3608	111	27	organized	organize	VERB
fueconorg-3608	111	28	markets	market	NOUN
fueconorg-3608	111	29	in	in	ADP
fueconorg-3608	111	30	the	the	DET
fueconorg-3608	111	31	member	member	NOUN
fueconorg-3608	111	32	states	state	NOUN
fueconorg-3608	111	33	,	,	PUNCT
fueconorg-3608	111	34	with	with	ADP
fueconorg-3608	111	35	the	the	DET
fueconorg-3608	111	36	possibility	possibility	NOUN
fueconorg-3608	111	37	of	of	ADP
fueconorg-3608	111	38	expanding	expand	VERB
fueconorg-3608	111	39	their	their	PRON
fueconorg-3608	111	40	application	application	NOUN
fueconorg-3608	111	41	to	to	ADP
fueconorg-3608	111	42	other	other	ADJ
fueconorg-3608	111	43	categories	category	NOUN
fueconorg-3608	111	44	of	of	ADP
fueconorg-3608	111	45	entities	entity	NOUN
fueconorg-3608	111	46	,	,	PUNCT
fueconorg-3608	111	47	this	this	DET
fueconorg-3608	111	48	regulation	regulation	NOUN
fueconorg-3608	111	49	required	require	VERB
fueconorg-3608	111	50	the	the	DET
fueconorg-3608	111	51	mandatory	mandatory	ADJ
fueconorg-3608	111	52	implementation	implementation	NOUN
fueconorg-3608	111	53	of	of	ADP
fueconorg-3608	111	54	this	this	DET
fueconorg-3608	111	55	set	set	NOUN
fueconorg-3608	111	56	of	of	ADP
fueconorg-3608	111	57	accounting	accounting	NOUN
fueconorg-3608	111	58	standards	standard	NOUN
fueconorg-3608	111	59	in	in	ADP
fueconorg-3608	111	60	the	the	DET
fueconorg-3608	111	61	preparation	preparation	NOUN
fueconorg-3608	111	62	of	of	ADP
fueconorg-3608	111	63	consolidated	consolidated	ADJ
fueconorg-3608	111	64	financial	financial	ADJ
fueconorg-3608	111	65	statements	statement	NOUN
fueconorg-3608	111	66	for	for	ADP
fueconorg-3608	111	67	entities	entity	NOUN
fueconorg-3608	111	68	whose	whose	DET
fueconorg-3608	111	69	securities	security	NOUN
fueconorg-3608	111	70	were	be	AUX
fueconorg-3608	111	71	traded	trade	VERB
fueconorg-3608	111	72	on	on	ADP
fueconorg-3608	111	73	organized	organize	VERB
fueconorg-3608	111	74	markets	market	NOUN
fueconorg-3608	111	75	in	in	ADP
fueconorg-3608	111	76	the	the	DET
fueconorg-3608	111	77	member	member	NOUN
fueconorg-3608	111	78	states	state	NOUN
fueconorg-3608	111	79	,	,	PUNCT
fueconorg-3608	111	80	with	with	ADP
fueconorg-3608	111	81	the	the	DET
fueconorg-3608	111	82	possibility	possibility	NOUN
fueconorg-3608	111	83	of	of	ADP
fueconorg-3608	111	84	expanding	expand	VERB
fueconorg-3608	111	85	their	their	PRON
fueconorg-3608	111	86	application	application	NOUN
fueconorg-3608	111	87	to	to	ADP
fueconorg-3608	111	88	other	other	ADJ
fueconorg-3608	111	89	categories	category	NOUN
fueconorg-3608	111	90	of	of	ADP
fueconorg-3608	111	91	entities	entity	NOUN
fueconorg-3608	111	92	.	.	PUNCT
fueconorg-3608	112	1	the	the	DET
fueconorg-3608	112	2	regulation	regulation	NOUN
fueconorg-3608	112	3	came	come	VERB
fueconorg-3608	112	4	into	into	ADP
fueconorg-3608	112	5	effect	effect	NOUN
fueconorg-3608	112	6	in	in	ADP
fueconorg-3608	112	7	2005	2005	NUM
fueconorg-3608	112	8	,	,	PUNCT
fueconorg-3608	112	9	while	while	SCONJ
fueconorg-3608	112	10	certain	certain	ADJ
fueconorg-3608	112	11	member	member	NOUN
fueconorg-3608	112	12	states	state	NOUN
fueconorg-3608	112	13	had	have	AUX
fueconorg-3608	112	14	allowed	allow	VERB
fueconorg-3608	112	15	the	the	DET
fueconorg-3608	112	16	ias	ias	PROPN
fueconorg-3608	112	17	/	/	SYM
fueconorg-3608	112	18	ifrs	ifrs	PROPN
fueconorg-3608	112	19	voluntary	voluntary	ADJ
fueconorg-3608	112	20	application	application	NOUN
fueconorg-3608	112	21	even	even	ADV
fueconorg-3608	112	22	before	before	ADP
fueconorg-3608	112	23	this	this	DET
fueconorg-3608	112	24	deadline	deadline	NOUN
fueconorg-3608	112	25	.	.	PUNCT
fueconorg-3608	113	1	according	accord	VERB
fueconorg-3608	113	2	to	to	ADP
fueconorg-3608	113	3	esma	esma	PROPN
fueconorg-3608	113	4	(	(	PUNCT
fueconorg-3608	113	5	european	european	ADJ
fueconorg-3608	113	6	securities	security	NOUN
fueconorg-3608	113	7	and	and	CCONJ
fueconorg-3608	113	8	markets	market	NOUN
fueconorg-3608	113	9	authority	authority	NOUN
fueconorg-3608	113	10	)	)	PUNCT
fueconorg-3608	113	11	estimates	estimate	NOUN
fueconorg-3608	113	12	,	,	PUNCT
fueconorg-3608	113	13	around	around	ADP
fueconorg-3608	113	14	4,800	4,800	NUM
fueconorg-3608	113	15	european	european	ADJ
fueconorg-3608	113	16	quoted	quote	VERB
fueconorg-3608	113	17	companies	company	NOUN
fueconorg-3608	113	18	prepare	prepare	VERB
fueconorg-3608	113	19	their	their	PRON
fueconorg-3608	113	20	consolidated	consolidated	ADJ
fueconorg-3608	113	21	financial	financial	ADJ
fueconorg-3608	113	22	statements	statement	NOUN
fueconorg-3608	113	23	in	in	ADP
fueconorg-3608	113	24	harmonization	harmonization	NOUN
fueconorg-3608	113	25	of	of	ADP
fueconorg-3608	113	26	accounting	accounting	NOUN
fueconorg-3608	113	27	regulations	regulation	NOUN
fueconorg-3608	113	28	in	in	ADP
fueconorg-3608	113	29	the	the	DET
fueconorg-3608	113	30	european	european	PROPN
fueconorg-3608	113	31	union	union	PROPN
fueconorg-3608	113	32	...	...	PUNCT
fueconorg-3608	113	33	173	173	NUM
fueconorg-3608	113	34	accordance	accordance	NOUN
fueconorg-3608	113	35	with	with	ADP
fueconorg-3608	113	36	ifrs	ifrs	PROPN
fueconorg-3608	113	37	.	.	PUNCT
fueconorg-3608	114	1	meanwhile	meanwhile	ADV
fueconorg-3608	114	2	,	,	PUNCT
fueconorg-3608	114	3	over	over	ADP
fueconorg-3608	114	4	1,000	1,000	NUM
fueconorg-3608	114	5	entities	entity	NOUN
fueconorg-3608	114	6	whose	whose	DET
fueconorg-3608	114	7	securities	security	NOUN
fueconorg-3608	114	8	are	be	AUX
fueconorg-3608	114	9	traded	trade	VERB
fueconorg-3608	114	10	on	on	ADP
fueconorg-3608	114	11	eu	eu	PROPN
fueconorg-3608	114	12	stock	stock	NOUN
fueconorg-3608	114	13	markets	market	NOUN
fueconorg-3608	114	14	,	,	PUNCT
fueconorg-3608	114	15	prepare	prepare	VERB
fueconorg-3608	114	16	their	their	PRON
fueconorg-3608	114	17	individual	individual	ADJ
fueconorg-3608	114	18	financial	financial	ADJ
fueconorg-3608	114	19	statements	statement	NOUN
fueconorg-3608	114	20	,	,	PUNCT
fueconorg-3608	114	21	although	although	SCONJ
fueconorg-3608	114	22	,	,	PUNCT
fueconorg-3608	114	23	according	accord	VERB
fueconorg-3608	114	24	to	to	ADP
fueconorg-3608	114	25	the	the	DET
fueconorg-3608	114	26	european	european	ADJ
fueconorg-3608	114	27	regulations	regulation	NOUN
fueconorg-3608	114	28	,	,	PUNCT
fueconorg-3608	114	29	they	they	PRON
fueconorg-3608	114	30	do	do	AUX
fueconorg-3608	114	31	not	not	PART
fueconorg-3608	114	32	have	have	VERB
fueconorg-3608	114	33	the	the	DET
fueconorg-3608	114	34	obligation	obligation	NOUN
fueconorg-3608	114	35	to	to	PART
fueconorg-3608	114	36	do	do	AUX
fueconorg-3608	114	37	so	so	ADV
fueconorg-3608	114	38	(	(	PUNCT
fueconorg-3608	114	39	report	report	NOUN
fueconorg-3608	114	40	on	on	ADP
fueconorg-3608	114	41	enforcement	enforcement	NOUN
fueconorg-3608	114	42	and	and	CCONJ
fueconorg-3608	114	43	regulatory	regulatory	ADJ
fueconorg-3608	114	44	activities	activity	NOUN
fueconorg-3608	114	45	of	of	ADP
fueconorg-3608	114	46	accounting	accounting	NOUN
fueconorg-3608	114	47	enforcers	enforcer	NOUN
fueconorg-3608	114	48	in	in	ADP
fueconorg-3608	114	49	2014	2014	NUM
fueconorg-3608	114	50	,	,	PUNCT
fueconorg-3608	114	51	2014	2014	NUM
fueconorg-3608	114	52	)	)	PUNCT
fueconorg-3608	114	53	.	.	PUNCT
fueconorg-3608	115	1	in	in	ADP
fueconorg-3608	115	2	fact	fact	NOUN
fueconorg-3608	115	3	,	,	PUNCT
fueconorg-3608	115	4	in	in	ADP
fueconorg-3608	115	5	most	most	ADJ
fueconorg-3608	115	6	member	member	NOUN
fueconorg-3608	115	7	states	state	NOUN
fueconorg-3608	115	8	,	,	PUNCT
fueconorg-3608	115	9	the	the	DET
fueconorg-3608	115	10	obligation	obligation	NOUN
fueconorg-3608	115	11	to	to	PART
fueconorg-3608	115	12	apply	apply	VERB
fueconorg-3608	115	13	ifrs	ifrs	NOUN
fueconorg-3608	115	14	has	have	AUX
fueconorg-3608	115	15	been	be	AUX
fueconorg-3608	115	16	expanded	expand	VERB
fueconorg-3608	115	17	.	.	PUNCT
fueconorg-3608	116	1	in	in	ADP
fueconorg-3608	116	2	addition	addition	NOUN
fueconorg-3608	116	3	to	to	ADP
fueconorg-3608	116	4	harmonizing	harmonize	VERB
fueconorg-3608	116	5	the	the	DET
fueconorg-3608	116	6	national	national	ADJ
fueconorg-3608	116	7	accounting	accounting	NOUN
fueconorg-3608	116	8	frameworks	framework	NOUN
fueconorg-3608	116	9	with	with	ADP
fueconorg-3608	116	10	the	the	DET
fueconorg-3608	116	11	current	current	ADJ
fueconorg-3608	116	12	eu	eu	PROPN
fueconorg-3608	116	13	directives	directive	NOUN
fueconorg-3608	116	14	,	,	PUNCT
fueconorg-3608	116	15	all	all	DET
fueconorg-3608	116	16	analyzed	analyze	VERB
fueconorg-3608	116	17	countries	country	NOUN
fueconorg-3608	116	18	,	,	PUNCT
fueconorg-3608	116	19	as	as	ADP
fueconorg-3608	116	20	union	union	NOUN
fueconorg-3608	116	21	members	member	NOUN
fueconorg-3608	116	22	,	,	PUNCT
fueconorg-3608	116	23	have	have	VERB
fueconorg-3608	116	24	the	the	DET
fueconorg-3608	116	25	obligation	obligation	NOUN
fueconorg-3608	116	26	to	to	PART
fueconorg-3608	116	27	apply	apply	VERB
fueconorg-3608	116	28	ifrs	ifrs	NOUN
fueconorg-3608	116	29	in	in	ADP
fueconorg-3608	116	30	accordance	accordance	NOUN
fueconorg-3608	116	31	with	with	ADP
fueconorg-3608	116	32	regulation	regulation	NOUN
fueconorg-3608	116	33	1606/2002	1606/2002	NUM
fueconorg-3608	116	34	/	/	SYM
fueconorg-3608	116	35	ec	ec	PROPN
fueconorg-3608	116	36	.	.	PUNCT
fueconorg-3608	117	1	also	also	ADV
fueconorg-3608	117	2	,	,	PUNCT
fueconorg-3608	117	3	the	the	DET
fueconorg-3608	117	4	remaining	remain	VERB
fueconorg-3608	117	5	countries	country	NOUN
fueconorg-3608	117	6	have	have	AUX
fueconorg-3608	117	7	expanded	expand	VERB
fueconorg-3608	117	8	the	the	DET
fueconorg-3608	117	9	scope	scope	NOUN
fueconorg-3608	117	10	of	of	ADP
fueconorg-3608	117	11	the	the	DET
fueconorg-3608	117	12	application	application	NOUN
fueconorg-3608	117	13	of	of	ADP
fueconorg-3608	117	14	ifrs	ifrs	PROPN
fueconorg-3608	117	15	,	,	PUNCT
fueconorg-3608	117	16	while	while	SCONJ
fueconorg-3608	117	17	the	the	DET
fueconorg-3608	117	18	implementation	implementation	NOUN
fueconorg-3608	117	19	of	of	ADP
fueconorg-3608	117	20	national	national	ADJ
fueconorg-3608	117	21	gaap	gaap	PROPN
fueconorg-3608	117	22	is	be	AUX
fueconorg-3608	117	23	prescribed	prescribe	VERB
fueconorg-3608	117	24	for	for	ADP
fueconorg-3608	117	25	all	all	DET
fueconorg-3608	117	26	other	other	ADJ
fueconorg-3608	117	27	entities	entity	NOUN
fueconorg-3608	117	28	.	.	PUNCT
fueconorg-3608	118	1	since	since	SCONJ
fueconorg-3608	118	2	2005	2005	NUM
fueconorg-3608	118	3	,	,	PUNCT
fueconorg-3608	118	4	poland	poland	PROPN
fueconorg-3608	118	5	has	have	AUX
fueconorg-3608	118	6	prescribed	prescribe	VERB
fueconorg-3608	118	7	the	the	DET
fueconorg-3608	118	8	mandatory	mandatory	ADJ
fueconorg-3608	118	9	application	application	NOUN
fueconorg-3608	118	10	of	of	ADP
fueconorg-3608	118	11	ifrs	ifrs	PROPN
fueconorg-3608	118	12	for	for	ADP
fueconorg-3608	118	13	the	the	DET
fueconorg-3608	118	14	preparation	preparation	NOUN
fueconorg-3608	118	15	of	of	ADP
fueconorg-3608	118	16	consolidated	consolidated	ADJ
fueconorg-3608	118	17	financial	financial	ADJ
fueconorg-3608	118	18	statements	statement	NOUN
fueconorg-3608	118	19	of	of	ADP
fueconorg-3608	118	20	entities	entity	NOUN
fueconorg-3608	118	21	in	in	ADP
fueconorg-3608	118	22	the	the	DET
fueconorg-3608	118	23	capital	capital	NOUN
fueconorg-3608	118	24	market	market	NOUN
fueconorg-3608	118	25	.	.	PUNCT
fueconorg-3608	119	1	this	this	PRON
fueconorg-3608	119	2	also	also	ADV
fueconorg-3608	119	3	applies	apply	VERB
fueconorg-3608	119	4	to	to	ADP
fueconorg-3608	119	5	financial	financial	ADJ
fueconorg-3608	119	6	institutions	institution	NOUN
fueconorg-3608	119	7	.	.	PUNCT
fueconorg-3608	120	1	on	on	ADP
fueconorg-3608	120	2	the	the	DET
fueconorg-3608	120	3	other	other	ADJ
fueconorg-3608	120	4	hand	hand	NOUN
fueconorg-3608	120	5	,	,	PUNCT
fueconorg-3608	120	6	for	for	ADP
fueconorg-3608	120	7	individual	individual	ADJ
fueconorg-3608	120	8	financial	financial	ADJ
fueconorg-3608	120	9	statements	statement	NOUN
fueconorg-3608	120	10	,	,	PUNCT
fueconorg-3608	120	11	this	this	DET
fueconorg-3608	120	12	application	application	NOUN
fueconorg-3608	120	13	is	be	AUX
fueconorg-3608	120	14	voluntary	voluntary	ADJ
fueconorg-3608	120	15	.	.	PUNCT
fueconorg-3608	121	1	other	other	ADJ
fueconorg-3608	121	2	entities	entity	NOUN
fueconorg-3608	121	3	apply	apply	VERB
fueconorg-3608	121	4	the	the	DET
fueconorg-3608	121	5	polish	polish	ADJ
fueconorg-3608	121	6	accounting	accounting	NOUN
fueconorg-3608	121	7	standard	standard	NOUN
fueconorg-3608	121	8	(	(	PUNCT
fueconorg-3608	121	9	par	par	NOUN
fueconorg-3608	121	10	)	)	PUNCT
fueconorg-3608	121	11	.	.	PUNCT
fueconorg-3608	122	1	this	this	DET
fueconorg-3608	122	2	set	set	NOUN
fueconorg-3608	122	3	of	of	ADP
fueconorg-3608	122	4	standards	standard	NOUN
fueconorg-3608	122	5	has	have	AUX
fueconorg-3608	122	6	been	be	AUX
fueconorg-3608	122	7	developed	develop	VERB
fueconorg-3608	122	8	under	under	ADP
fueconorg-3608	122	9	the	the	DET
fueconorg-3608	122	10	strong	strong	ADJ
fueconorg-3608	122	11	influence	influence	NOUN
fueconorg-3608	122	12	of	of	ADP
fueconorg-3608	122	13	ias	ias	PROPN
fueconorg-3608	122	14	,	,	PUNCT
fueconorg-3608	122	15	but	but	CCONJ
fueconorg-3608	122	16	some	some	DET
fueconorg-3608	122	17	discrepancies	discrepancy	NOUN
fueconorg-3608	122	18	can	can	AUX
fueconorg-3608	122	19	be	be	AUX
fueconorg-3608	122	20	observed	observe	VERB
fueconorg-3608	122	21	regarding	regard	VERB
fueconorg-3608	122	22	the	the	DET
fueconorg-3608	122	23	accounting	accounting	NOUN
fueconorg-3608	122	24	treatment	treatment	NOUN
fueconorg-3608	122	25	of	of	ADP
fueconorg-3608	122	26	fixed	fix	VERB
fueconorg-3608	122	27	assets	asset	NOUN
fueconorg-3608	122	28	,	,	PUNCT
fueconorg-3608	122	29	property	property	NOUN
fueconorg-3608	122	30	plant	plant	NOUN
fueconorg-3608	122	31	and	and	CCONJ
fueconorg-3608	122	32	equipment	equipment	NOUN
fueconorg-3608	122	33	,	,	PUNCT
fueconorg-3608	122	34	non	non	ADJ
fueconorg-3608	122	35	-	-	ADJ
fueconorg-3608	122	36	current	current	ADJ
fueconorg-3608	122	37	assets	asset	NOUN
fueconorg-3608	122	38	or	or	CCONJ
fueconorg-3608	122	39	disposal	disposal	NOUN
fueconorg-3608	122	40	groups	group	NOUN
fueconorg-3608	122	41	held	hold	VERB
fueconorg-3608	122	42	for	for	ADP
fueconorg-3608	122	43	sale	sale	NOUN
fueconorg-3608	122	44	,	,	PUNCT
fueconorg-3608	122	45	inventory	inventory	NOUN
fueconorg-3608	122	46	,	,	PUNCT
fueconorg-3608	122	47	capitalization	capitalization	NOUN
fueconorg-3608	122	48	of	of	ADP
fueconorg-3608	122	49	borrowing	borrowing	NOUN
fueconorg-3608	122	50	costs	cost	NOUN
fueconorg-3608	122	51	,	,	PUNCT
fueconorg-3608	122	52	etc	etc	X
fueconorg-3608	122	53	.	.	X
fueconorg-3608	122	54	(	(	PUNCT
fueconorg-3608	122	55	doing	do	VERB
fueconorg-3608	122	56	business	business	NOUN
fueconorg-3608	122	57	in	in	ADP
fueconorg-3608	122	58	poland	poland	PROPN
fueconorg-3608	122	59	accounting	account	VERB
fueconorg-3608	122	60	and	and	CCONJ
fueconorg-3608	122	61	auditing	auditing	NOUN
fueconorg-3608	122	62	,	,	PUNCT
fueconorg-3608	122	63	2016	2016	NUM
fueconorg-3608	122	64	)	)	PUNCT
fueconorg-3608	122	65	.	.	PUNCT
fueconorg-3608	123	1	the	the	DET
fueconorg-3608	123	2	czech	czech	PROPN
fueconorg-3608	123	3	republic	republic	NOUN
fueconorg-3608	123	4	has	have	AUX
fueconorg-3608	123	5	extended	extend	VERB
fueconorg-3608	123	6	the	the	DET
fueconorg-3608	123	7	obligation	obligation	NOUN
fueconorg-3608	123	8	to	to	PART
fueconorg-3608	123	9	apply	apply	VERB
fueconorg-3608	123	10	ifrs	ifrs	NOUN
fueconorg-3608	123	11	in	in	ADP
fueconorg-3608	123	12	the	the	DET
fueconorg-3608	123	13	preparation	preparation	NOUN
fueconorg-3608	123	14	of	of	ADP
fueconorg-3608	123	15	individual	individual	ADJ
fueconorg-3608	123	16	financial	financial	ADJ
fueconorg-3608	123	17	statements	statement	NOUN
fueconorg-3608	123	18	of	of	ADP
fueconorg-3608	123	19	entities	entity	NOUN
fueconorg-3608	123	20	whose	whose	DET
fueconorg-3608	123	21	securities	security	NOUN
fueconorg-3608	123	22	are	be	AUX
fueconorg-3608	123	23	traded	trade	VERB
fueconorg-3608	123	24	on	on	ADP
fueconorg-3608	123	25	regulated	regulated	ADJ
fueconorg-3608	123	26	markets	market	NOUN
fueconorg-3608	123	27	,	,	PUNCT
fueconorg-3608	123	28	while	while	SCONJ
fueconorg-3608	123	29	for	for	ADP
fueconorg-3608	123	30	other	other	ADJ
fueconorg-3608	123	31	entities	entity	NOUN
fueconorg-3608	123	32	the	the	DET
fueconorg-3608	123	33	application	application	NOUN
fueconorg-3608	123	34	of	of	ADP
fueconorg-3608	123	35	this	this	DET
fueconorg-3608	123	36	set	set	NOUN
fueconorg-3608	123	37	of	of	ADP
fueconorg-3608	123	38	standards	standard	NOUN
fueconorg-3608	123	39	is	be	AUX
fueconorg-3608	123	40	permitted	permit	VERB
fueconorg-3608	123	41	.	.	PUNCT
fueconorg-3608	124	1	entities	entity	NOUN
fueconorg-3608	124	2	that	that	PRON
fueconorg-3608	124	3	do	do	AUX
fueconorg-3608	124	4	not	not	PART
fueconorg-3608	124	5	apply	apply	VERB
fueconorg-3608	124	6	international	international	ADJ
fueconorg-3608	124	7	standards	standard	NOUN
fueconorg-3608	124	8	have	have	VERB
fueconorg-3608	124	9	the	the	DET
fueconorg-3608	124	10	obligation	obligation	NOUN
fueconorg-3608	124	11	to	to	PART
fueconorg-3608	124	12	apply	apply	VERB
fueconorg-3608	124	13	decrees	decree	NOUN
fueconorg-3608	124	14	and	and	CCONJ
fueconorg-3608	124	15	czech	czech	ADJ
fueconorg-3608	124	16	accounting	accounting	NOUN
fueconorg-3608	124	17	standards	standard	NOUN
fueconorg-3608	124	18	.	.	PUNCT
fueconorg-3608	125	1	the	the	DET
fueconorg-3608	125	2	czech	czech	PROPN
fueconorg-3608	125	3	republic	republic	PROPN
fueconorg-3608	125	4	national	national	PROPN
fueconorg-3608	125	5	standards	standard	NOUN
fueconorg-3608	125	6	have	have	AUX
fueconorg-3608	125	7	been	be	AUX
fueconorg-3608	125	8	developed	develop	VERB
fueconorg-3608	125	9	by	by	ADP
fueconorg-3608	125	10	the	the	DET
fueconorg-3608	125	11	ministry	ministry	PROPN
fueconorg-3608	125	12	of	of	ADP
fueconorg-3608	125	13	finance	finance	NOUN
fueconorg-3608	125	14	and	and	CCONJ
fueconorg-3608	125	15	contain	contain	VERB
fueconorg-3608	125	16	descriptions	description	NOUN
fueconorg-3608	125	17	of	of	ADP
fueconorg-3608	125	18	accounting	accounting	NOUN
fueconorg-3608	125	19	methods	method	NOUN
fueconorg-3608	125	20	and	and	CCONJ
fueconorg-3608	125	21	procedures	procedure	NOUN
fueconorg-3608	125	22	that	that	PRON
fueconorg-3608	125	23	are	be	AUX
fueconorg-3608	125	24	regarded	regard	VERB
fueconorg-3608	125	25	as	as	ADP
fueconorg-3608	125	26	the	the	DET
fueconorg-3608	125	27	instruments	instrument	NOUN
fueconorg-3608	125	28	for	for	ADP
fueconorg-3608	125	29	bookkeeping	bookkeeping	NOUN
fueconorg-3608	125	30	records	record	NOUN
fueconorg-3608	125	31	.	.	PUNCT
fueconorg-3608	126	1	the	the	DET
fueconorg-3608	126	2	czech	czech	PROPN
fueconorg-3608	126	3	accounting	accounting	NOUN
fueconorg-3608	126	4	system	system	NOUN
fueconorg-3608	126	5	is	be	AUX
fueconorg-3608	126	6	rigid	rigid	ADJ
fueconorg-3608	126	7	,	,	PUNCT
fueconorg-3608	126	8	with	with	ADP
fueconorg-3608	126	9	the	the	DET
fueconorg-3608	126	10	accounting	accounting	NOUN
fueconorg-3608	126	11	profession	profession	NOUN
fueconorg-3608	126	12	having	have	VERB
fueconorg-3608	126	13	a	a	DET
fueconorg-3608	126	14	weak	weak	ADJ
fueconorg-3608	126	15	influence	influence	NOUN
fueconorg-3608	126	16	on	on	ADP
fueconorg-3608	126	17	it	it	PRON
fueconorg-3608	126	18	.	.	PUNCT
fueconorg-3608	127	1	therefore	therefore	ADV
fueconorg-3608	127	2	,	,	PUNCT
fueconorg-3608	127	3	national	national	ADJ
fueconorg-3608	127	4	standards	standard	NOUN
fueconorg-3608	127	5	can	can	AUX
fueconorg-3608	127	6	not	not	PART
fueconorg-3608	127	7	reflect	reflect	VERB
fueconorg-3608	127	8	the	the	DET
fueconorg-3608	127	9	economic	economic	ADJ
fueconorg-3608	127	10	essence	essence	NOUN
fueconorg-3608	127	11	of	of	ADP
fueconorg-3608	127	12	transactions	transaction	NOUN
fueconorg-3608	127	13	,	,	PUNCT
fueconorg-3608	127	14	as	as	SCONJ
fueconorg-3608	127	15	they	they	PRON
fueconorg-3608	127	16	are	be	AUX
fueconorg-3608	127	17	not	not	PART
fueconorg-3608	127	18	developed	develop	VERB
fueconorg-3608	127	19	under	under	ADP
fueconorg-3608	127	20	the	the	DET
fueconorg-3608	127	21	influence	influence	NOUN
fueconorg-3608	127	22	of	of	ADP
fueconorg-3608	127	23	"	"	PUNCT
fueconorg-3608	127	24	best	good	ADJ
fueconorg-3608	127	25	practice	practice	NOUN
fueconorg-3608	127	26	"	"	PUNCT
fueconorg-3608	127	27	,	,	PUNCT
fueconorg-3608	127	28	which	which	PRON
fueconorg-3608	127	29	shows	show	VERB
fueconorg-3608	127	30	the	the	DET
fueconorg-3608	127	31	differences	difference	NOUN
fueconorg-3608	127	32	in	in	ADP
fueconorg-3608	127	33	relation	relation	NOUN
fueconorg-3608	127	34	to	to	ADP
fueconorg-3608	127	35	ifrs	ifrs	PROPN
fueconorg-3608	127	36	.	.	PUNCT
fueconorg-3608	128	1	(	(	PUNCT
fueconorg-3608	128	2	miková	miková	PROPN
fueconorg-3608	128	3	&	&	CCONJ
fueconorg-3608	128	4	zárová	zárová	PROPN
fueconorg-3608	128	5	,	,	PUNCT
fueconorg-3608	128	6	2015	2015	NUM
fueconorg-3608	128	7	)	)	PUNCT
fueconorg-3608	128	8	.	.	PUNCT
fueconorg-3608	129	1	slovakia	slovakia	PROPN
fueconorg-3608	129	2	requires	require	VERB
fueconorg-3608	129	3	the	the	DET
fueconorg-3608	129	4	preparation	preparation	NOUN
fueconorg-3608	129	5	of	of	ADP
fueconorg-3608	129	6	financial	financial	ADJ
fueconorg-3608	129	7	statements	statement	NOUN
fueconorg-3608	129	8	in	in	ADP
fueconorg-3608	129	9	accordance	accordance	NOUN
fueconorg-3608	129	10	with	with	ADP
fueconorg-3608	129	11	ifrs	ifrs	PROPN
fueconorg-3608	129	12	.	.	PUNCT
fueconorg-3608	130	1	the	the	DET
fueconorg-3608	130	2	application	application	NOUN
fueconorg-3608	130	3	of	of	ADP
fueconorg-3608	130	4	ifrs	ifrs	NOUN
fueconorg-3608	130	5	is	be	AUX
fueconorg-3608	130	6	required	require	VERB
fueconorg-3608	130	7	in	in	ADP
fueconorg-3608	130	8	the	the	DET
fueconorg-3608	130	9	preparation	preparation	NOUN
fueconorg-3608	130	10	of	of	ADP
fueconorg-3608	130	11	individual	individual	ADJ
fueconorg-3608	130	12	financial	financial	ADJ
fueconorg-3608	130	13	statements	statement	NOUN
fueconorg-3608	130	14	of	of	ADP
fueconorg-3608	130	15	public	public	ADJ
fueconorg-3608	130	16	interest	interest	NOUN
fueconorg-3608	130	17	entities	entity	NOUN
fueconorg-3608	130	18	,	,	PUNCT
fueconorg-3608	130	19	as	as	ADV
fueconorg-3608	130	20	well	well	ADV
fueconorg-3608	130	21	as	as	ADP
fueconorg-3608	130	22	in	in	ADP
fueconorg-3608	130	23	the	the	DET
fueconorg-3608	130	24	preparation	preparation	NOUN
fueconorg-3608	130	25	of	of	ADP
fueconorg-3608	130	26	consolidated	consolidated	ADJ
fueconorg-3608	130	27	financial	financial	ADJ
fueconorg-3608	130	28	statements	statement	NOUN
fueconorg-3608	130	29	of	of	ADP
fueconorg-3608	130	30	entities	entity	NOUN
fueconorg-3608	130	31	that	that	PRON
fueconorg-3608	130	32	do	do	AUX
fueconorg-3608	130	33	not	not	PART
fueconorg-3608	130	34	participate	participate	VERB
fueconorg-3608	130	35	in	in	ADP
fueconorg-3608	130	36	the	the	DET
fueconorg-3608	130	37	capital	capital	NOUN
fueconorg-3608	130	38	market	market	NOUN
fueconorg-3608	130	39	.	.	PUNCT
fueconorg-3608	131	1	on	on	ADP
fueconorg-3608	131	2	the	the	DET
fueconorg-3608	131	3	other	other	ADJ
fueconorg-3608	131	4	hand	hand	NOUN
fueconorg-3608	131	5	,	,	PUNCT
fueconorg-3608	131	6	ifrs	ifrs	NOUN
fueconorg-3608	131	7	application	application	NOUN
fueconorg-3608	131	8	is	be	AUX
fueconorg-3608	131	9	permitted	permit	VERB
fueconorg-3608	131	10	for	for	ADP
fueconorg-3608	131	11	all	all	DET
fueconorg-3608	131	12	quoted	quote	VERB
fueconorg-3608	131	13	entities	entity	NOUN
fueconorg-3608	131	14	that	that	PRON
fueconorg-3608	131	15	are	be	AUX
fueconorg-3608	131	16	not	not	PART
fueconorg-3608	131	17	considered	consider	VERB
fueconorg-3608	131	18	to	to	PART
fueconorg-3608	131	19	be	be	AUX
fueconorg-3608	131	20	subjects	subject	NOUN
fueconorg-3608	131	21	of	of	ADP
fueconorg-3608	131	22	public	public	ADJ
fueconorg-3608	131	23	interest	interest	NOUN
fueconorg-3608	131	24	.	.	PUNCT
fueconorg-3608	132	1	other	other	ADJ
fueconorg-3608	132	2	entities	entity	NOUN
fueconorg-3608	132	3	apply	apply	VERB
fueconorg-3608	132	4	slovak	slovak	ADJ
fueconorg-3608	132	5	gaap	gaap	NOUN
fueconorg-3608	132	6	.	.	PUNCT
fueconorg-3608	133	1	ifrs	ifrs	PROPN
fueconorg-3608	133	2	and	and	CCONJ
fueconorg-3608	133	3	slovak	slovak	ADJ
fueconorg-3608	133	4	gaap	gaap	PROPN
fueconorg-3608	133	5	are	be	AUX
fueconorg-3608	133	6	,	,	PUNCT
fueconorg-3608	133	7	to	to	ADP
fueconorg-3608	133	8	a	a	DET
fueconorg-3608	133	9	significant	significant	ADJ
fueconorg-3608	133	10	extent	extent	NOUN
fueconorg-3608	133	11	,	,	PUNCT
fueconorg-3608	133	12	aligned	align	VERB
fueconorg-3608	133	13	with	with	ADP
fueconorg-3608	133	14	each	each	DET
fueconorg-3608	133	15	other	other	ADJ
fueconorg-3608	133	16	.	.	PUNCT
fueconorg-3608	134	1	hungary	hungary	PROPN
fueconorg-3608	134	2	has	have	AUX
fueconorg-3608	134	3	expanded	expand	VERB
fueconorg-3608	134	4	the	the	DET
fueconorg-3608	134	5	scope	scope	NOUN
fueconorg-3608	134	6	of	of	ADP
fueconorg-3608	134	7	application	application	NOUN
fueconorg-3608	134	8	of	of	ADP
fueconorg-3608	134	9	ifrs	ifrs	NOUN
fueconorg-3608	134	10	,	,	PUNCT
fueconorg-3608	134	11	allowing	allow	VERB
fueconorg-3608	134	12	their	their	PRON
fueconorg-3608	134	13	usage	usage	NOUN
fueconorg-3608	134	14	in	in	ADP
fueconorg-3608	134	15	the	the	DET
fueconorg-3608	134	16	preparation	preparation	NOUN
fueconorg-3608	134	17	of	of	ADP
fueconorg-3608	134	18	consolidated	consolidated	ADJ
fueconorg-3608	134	19	financial	financial	ADJ
fueconorg-3608	134	20	statements	statement	NOUN
fueconorg-3608	134	21	of	of	ADP
fueconorg-3608	134	22	entities	entity	NOUN
fueconorg-3608	134	23	that	that	PRON
fueconorg-3608	134	24	are	be	AUX
fueconorg-3608	134	25	not	not	PART
fueconorg-3608	134	26	participants	participant	NOUN
fueconorg-3608	134	27	in	in	ADP
fueconorg-3608	134	28	the	the	DET
fueconorg-3608	134	29	capital	capital	NOUN
fueconorg-3608	134	30	market	market	NOUN
fueconorg-3608	134	31	.	.	PUNCT
fueconorg-3608	135	1	the	the	DET
fueconorg-3608	135	2	application	application	NOUN
fueconorg-3608	135	3	of	of	ADP
fueconorg-3608	135	4	hungarian	hungarian	ADJ
fueconorg-3608	135	5	accounting	accounting	NOUN
fueconorg-3608	135	6	standards	standard	NOUN
fueconorg-3608	135	7	is	be	AUX
fueconorg-3608	135	8	mandatory	mandatory	ADJ
fueconorg-3608	135	9	in	in	ADP
fueconorg-3608	135	10	the	the	DET
fueconorg-3608	135	11	preparation	preparation	NOUN
fueconorg-3608	135	12	of	of	ADP
fueconorg-3608	135	13	individual	individual	ADJ
fueconorg-3608	135	14	financial	financial	ADJ
fueconorg-3608	135	15	statements	statement	NOUN
fueconorg-3608	135	16	.	.	PUNCT
fueconorg-3608	136	1	on	on	ADP
fueconorg-3608	136	2	the	the	DET
fueconorg-3608	136	3	other	other	ADJ
fueconorg-3608	136	4	hand	hand	NOUN
fueconorg-3608	136	5	,	,	PUNCT
fueconorg-3608	136	6	it	it	PRON
fueconorg-3608	136	7	is	be	AUX
fueconorg-3608	136	8	permissible	permissible	ADJ
fueconorg-3608	136	9	to	to	PART
fueconorg-3608	136	10	apply	apply	VERB
fueconorg-3608	136	11	ifrs	ifrs	NOUN
fueconorg-3608	136	12	for	for	ADP
fueconorg-3608	136	13	the	the	DET
fueconorg-3608	136	14	preparation	preparation	NOUN
fueconorg-3608	136	15	of	of	ADP
fueconorg-3608	136	16	an	an	DET
fueconorg-3608	136	17	additional	additional	ADJ
fueconorg-3608	136	18	set	set	NOUN
fueconorg-3608	136	19	of	of	ADP
fueconorg-3608	136	20	financial	financial	ADJ
fueconorg-3608	136	21	statements	statement	NOUN
fueconorg-3608	136	22	next	next	ADV
fueconorg-3608	136	23	to	to	ADP
fueconorg-3608	136	24	a	a	DET
fueconorg-3608	136	25	set	set	NOUN
fueconorg-3608	136	26	prepared	prepare	VERB
fueconorg-3608	136	27	according	accord	VERB
fueconorg-3608	136	28	to	to	ADP
fueconorg-3608	136	29	national	national	ADJ
fueconorg-3608	136	30	standards	standard	NOUN
fueconorg-3608	136	31	.	.	PUNCT
fueconorg-3608	137	1	however	however	ADV
fueconorg-3608	137	2	,	,	PUNCT
fueconorg-3608	137	3	in	in	ADP
fueconorg-3608	137	4	hungry	hungry	ADJ
fueconorg-3608	137	5	,	,	PUNCT
fueconorg-3608	137	6	the	the	DET
fueconorg-3608	137	7	application	application	NOUN
fueconorg-3608	137	8	of	of	ADP
fueconorg-3608	137	9	ifrs	ifrs	NOUN
fueconorg-3608	137	10	is	be	AUX
fueconorg-3608	137	11	not	not	PART
fueconorg-3608	137	12	deeply	deeply	ADV
fueconorg-3608	137	13	rooted	root	VERB
fueconorg-3608	137	14	,	,	PUNCT
fueconorg-3608	137	15	as	as	SCONJ
fueconorg-3608	137	16	there	there	PRON
fueconorg-3608	137	17	is	be	VERB
fueconorg-3608	137	18	not	not	PART
fueconorg-3608	137	19	sufficient	sufficient	ADJ
fueconorg-3608	137	20	awareness	awareness	NOUN
fueconorg-3608	137	21	of	of	ADP
fueconorg-3608	137	22	the	the	DET
fueconorg-3608	137	23	significance	significance	NOUN
fueconorg-3608	137	24	of	of	ADP
fueconorg-3608	137	25	these	these	DET
fueconorg-3608	137	26	standards	standard	NOUN
fueconorg-3608	137	27	for	for	ADP
fueconorg-3608	137	28	establishing	establish	VERB
fueconorg-3608	137	29	business	business	NOUN
fueconorg-3608	137	30	relationships	relationship	NOUN
fueconorg-3608	137	31	.	.	PUNCT
fueconorg-3608	138	1	starting	start	VERB
fueconorg-3608	138	2	from	from	ADP
fueconorg-3608	138	3	2012	2012	NUM
fueconorg-3608	138	4	,	,	PUNCT
fueconorg-3608	138	5	romania	romania	PROPN
fueconorg-3608	138	6	has	have	AUX
fueconorg-3608	138	7	expanded	expand	VERB
fueconorg-3608	138	8	the	the	DET
fueconorg-3608	138	9	obligation	obligation	NOUN
fueconorg-3608	138	10	to	to	PART
fueconorg-3608	138	11	apply	apply	VERB
fueconorg-3608	138	12	ifrs	ifrs	NOUN
fueconorg-3608	138	13	to	to	ADP
fueconorg-3608	138	14	all	all	DET
fueconorg-3608	138	15	entities	entity	NOUN
fueconorg-3608	138	16	whose	whose	DET
fueconorg-3608	138	17	securities	security	NOUN
fueconorg-3608	138	18	are	be	AUX
fueconorg-3608	138	19	traded	trade	VERB
fueconorg-3608	138	20	in	in	ADP
fueconorg-3608	138	21	capital	capital	NOUN
fueconorg-3608	138	22	markets	market	NOUN
fueconorg-3608	138	23	,	,	PUNCT
fueconorg-3608	138	24	as	as	ADV
fueconorg-3608	138	25	well	well	ADV
fueconorg-3608	138	26	as	as	ADP
fueconorg-3608	138	27	to	to	ADP
fueconorg-3608	138	28	all	all	DET
fueconorg-3608	138	29	credit	credit	NOUN
fueconorg-3608	138	30	institutions	institution	NOUN
fueconorg-3608	138	31	.	.	PUNCT
fueconorg-3608	139	1	ifrs	ifrs	PROPN
fueconorg-3608	139	2	174	174	NUM
fueconorg-3608	139	3	d.	d.	PROPN
fueconorg-3608	139	4	ranđelović	ranđelović	PROPN
fueconorg-3608	139	5	,	,	PUNCT
fueconorg-3608	139	6	t.	t.	PROPN
fueconorg-3608	139	7	đukić	đukić	PROPN
fueconorg-3608	139	8	application	application	NOUN
fueconorg-3608	139	9	is	be	AUX
fueconorg-3608	139	10	permitted	permit	VERB
fueconorg-3608	139	11	in	in	ADP
fueconorg-3608	139	12	the	the	DET
fueconorg-3608	139	13	preparation	preparation	NOUN
fueconorg-3608	139	14	of	of	ADP
fueconorg-3608	139	15	consolidated	consolidated	ADJ
fueconorg-3608	139	16	financial	financial	ADJ
fueconorg-3608	139	17	statements	statement	NOUN
fueconorg-3608	139	18	of	of	ADP
fueconorg-3608	139	19	unquoted	unquoted	ADJ
fueconorg-3608	139	20	entities	entity	NOUN
fueconorg-3608	139	21	,	,	PUNCT
fueconorg-3608	139	22	as	as	ADV
fueconorg-3608	139	23	well	well	ADV
fueconorg-3608	139	24	as	as	ADP
fueconorg-3608	139	25	for	for	ADP
fueconorg-3608	139	26	other	other	ADJ
fueconorg-3608	139	27	entities	entity	NOUN
fueconorg-3608	139	28	for	for	ADP
fueconorg-3608	139	29	which	which	PRON
fueconorg-3608	139	30	there	there	PRON
fueconorg-3608	139	31	is	be	VERB
fueconorg-3608	139	32	no	no	DET
fueconorg-3608	139	33	obligation	obligation	NOUN
fueconorg-3608	139	34	to	to	PART
fueconorg-3608	139	35	apply	apply	VERB
fueconorg-3608	139	36	romanian	romanian	ADJ
fueconorg-3608	139	37	accounting	accounting	NOUN
fueconorg-3608	139	38	standards	standard	NOUN
fueconorg-3608	139	39	.	.	PUNCT
fueconorg-3608	140	1	national	national	ADJ
fueconorg-3608	140	2	standards	standard	NOUN
fueconorg-3608	140	3	are	be	AUX
fueconorg-3608	140	4	developed	develop	VERB
fueconorg-3608	140	5	on	on	ADP
fueconorg-3608	140	6	two	two	NUM
fueconorg-3608	140	7	levels	level	NOUN
fueconorg-3608	140	8	,	,	PUNCT
fueconorg-3608	140	9	and	and	CCONJ
fueconorg-3608	140	10	are	be	AUX
fueconorg-3608	140	11	different	different	ADJ
fueconorg-3608	140	12	in	in	ADP
fueconorg-3608	140	13	relation	relation	NOUN
fueconorg-3608	140	14	to	to	ADP
fueconorg-3608	140	15	ifrs	ifrs	PROPN
fueconorg-3608	140	16	and	and	CCONJ
fueconorg-3608	140	17	ifrs	ifrs	PROPN
fueconorg-3608	140	18	for	for	ADP
fueconorg-3608	140	19	sme	sme	PROPN
fueconorg-3608	140	20	.	.	PUNCT
fueconorg-3608	141	1	an	an	DET
fueconorg-3608	141	2	extended	extended	ADJ
fueconorg-3608	141	3	set	set	NOUN
fueconorg-3608	141	4	of	of	ADP
fueconorg-3608	141	5	standards	standard	NOUN
fueconorg-3608	141	6	are	be	AUX
fueconorg-3608	141	7	applied	apply	VERB
fueconorg-3608	141	8	by	by	ADP
fueconorg-3608	141	9	sme	sme	NOUN
fueconorg-3608	141	10	that	that	PRON
fueconorg-3608	141	11	meet	meet	VERB
fueconorg-3608	141	12	the	the	DET
fueconorg-3608	141	13	prescribed	prescribed	ADJ
fueconorg-3608	141	14	criteria	criterion	NOUN
fueconorg-3608	141	15	,	,	PUNCT
fueconorg-3608	141	16	while	while	SCONJ
fueconorg-3608	141	17	micro	micro	ADJ
fueconorg-3608	141	18	entities	entity	NOUN
fueconorg-3608	141	19	apply	apply	VERB
fueconorg-3608	141	20	a	a	DET
fueconorg-3608	141	21	simpler	simple	ADJ
fueconorg-3608	141	22	framework	framework	NOUN
fueconorg-3608	141	23	.	.	PUNCT
fueconorg-3608	142	1	in	in	ADP
fueconorg-3608	142	2	bulgaria	bulgaria	PROPN
fueconorg-3608	142	3	,	,	PUNCT
fueconorg-3608	142	4	the	the	DET
fueconorg-3608	142	5	obligation	obligation	NOUN
fueconorg-3608	142	6	to	to	PART
fueconorg-3608	142	7	apply	apply	VERB
fueconorg-3608	142	8	ifrs	ifrs	NOUN
fueconorg-3608	142	9	has	have	AUX
fueconorg-3608	142	10	been	be	AUX
fueconorg-3608	142	11	extended	extend	VERB
fueconorg-3608	142	12	to	to	ADP
fueconorg-3608	142	13	all	all	DET
fueconorg-3608	142	14	entities	entity	NOUN
fueconorg-3608	142	15	of	of	ADP
fueconorg-3608	142	16	public	public	ADJ
fueconorg-3608	142	17	interest	interest	NOUN
fueconorg-3608	142	18	,	,	PUNCT
fueconorg-3608	142	19	while	while	SCONJ
fueconorg-3608	142	20	other	other	ADJ
fueconorg-3608	142	21	entities	entity	NOUN
fueconorg-3608	142	22	can	can	AUX
fueconorg-3608	142	23	decide	decide	VERB
fueconorg-3608	142	24	between	between	ADP
fueconorg-3608	142	25	international	international	ADJ
fueconorg-3608	142	26	and	and	CCONJ
fueconorg-3608	142	27	bulgarian	bulgarian	ADJ
fueconorg-3608	142	28	national	national	ADJ
fueconorg-3608	142	29	accounting	accounting	NOUN
fueconorg-3608	142	30	standards	standard	NOUN
fueconorg-3608	142	31	.	.	PUNCT
fueconorg-3608	143	1	the	the	DET
fueconorg-3608	143	2	first	first	ADJ
fueconorg-3608	143	3	version	version	NOUN
fueconorg-3608	143	4	of	of	ADP
fueconorg-3608	143	5	the	the	DET
fueconorg-3608	143	6	standards	standard	NOUN
fueconorg-3608	143	7	adopted	adopt	VERB
fueconorg-3608	143	8	in	in	ADP
fueconorg-3608	143	9	2005	2005	NUM
fueconorg-3608	143	10	,	,	PUNCT
fueconorg-3608	143	11	came	come	VERB
fueconorg-3608	143	12	into	into	ADP
fueconorg-3608	143	13	force	force	NOUN
fueconorg-3608	143	14	in	in	ADP
fueconorg-3608	143	15	2008	2008	NUM
fueconorg-3608	143	16	,	,	PUNCT
fueconorg-3608	143	17	with	with	ADP
fueconorg-3608	143	18	the	the	DET
fueconorg-3608	143	19	aim	aim	NOUN
fueconorg-3608	143	20	of	of	ADP
fueconorg-3608	143	21	aligning	align	VERB
fueconorg-3608	143	22	the	the	DET
fueconorg-3608	143	23	financial	financial	ADJ
fueconorg-3608	143	24	reporting	reporting	NOUN
fueconorg-3608	143	25	of	of	ADP
fueconorg-3608	143	26	small	small	ADJ
fueconorg-3608	143	27	and	and	CCONJ
fueconorg-3608	143	28	medium	medium	ADJ
fueconorg-3608	143	29	-	-	PUNCT
fueconorg-3608	143	30	sized	sized	ADJ
fueconorg-3608	143	31	entities	entity	NOUN
fueconorg-3608	143	32	to	to	ADP
fueconorg-3608	143	33	the	the	DET
fueconorg-3608	143	34	current	current	ADJ
fueconorg-3608	143	35	european	european	ADJ
fueconorg-3608	143	36	regulations	regulation	NOUN
fueconorg-3608	143	37	,	,	PUNCT
fueconorg-3608	143	38	while	while	SCONJ
fueconorg-3608	143	39	avoiding	avoid	VERB
fueconorg-3608	143	40	the	the	DET
fueconorg-3608	143	41	application	application	NOUN
fueconorg-3608	143	42	of	of	ADP
fueconorg-3608	143	43	complex	complex	ADJ
fueconorg-3608	143	44	ifrs	ifrs	NOUN
fueconorg-3608	143	45	.	.	PUNCT
fueconorg-3608	144	1	in	in	ADP
fueconorg-3608	144	2	2007	2007	NUM
fueconorg-3608	144	3	,	,	PUNCT
fueconorg-3608	144	4	national	national	ADJ
fueconorg-3608	144	5	standards	standard	NOUN
fueconorg-3608	144	6	were	be	AUX
fueconorg-3608	144	7	revised	revise	VERB
fueconorg-3608	144	8	in	in	ADP
fueconorg-3608	144	9	order	order	NOUN
fueconorg-3608	144	10	to	to	PART
fueconorg-3608	144	11	achieve	achieve	VERB
fueconorg-3608	144	12	greater	great	ADJ
fueconorg-3608	144	13	compliance	compliance	NOUN
fueconorg-3608	144	14	with	with	ADP
fueconorg-3608	144	15	international	international	ADJ
fueconorg-3608	144	16	standards	standard	NOUN
fueconorg-3608	144	17	.	.	PUNCT
fueconorg-3608	145	1	they	they	PRON
fueconorg-3608	145	2	are	be	AUX
fueconorg-3608	145	3	considered	consider	VERB
fueconorg-3608	145	4	to	to	PART
fueconorg-3608	145	5	be	be	AUX
fueconorg-3608	145	6	a	a	DET
fueconorg-3608	145	7	shortened	shorten	VERB
fueconorg-3608	145	8	version	version	NOUN
fueconorg-3608	145	9	of	of	ADP
fueconorg-3608	145	10	ifrs	ifrs	PROPN
fueconorg-3608	145	11	.	.	PUNCT
fueconorg-3608	146	1	(	(	PUNCT
fueconorg-3608	146	2	basheva	basheva	PROPN
fueconorg-3608	146	3	&	&	CCONJ
fueconorg-3608	146	4	boyanov	boyanov	PROPN
fueconorg-3608	146	5	,	,	PUNCT
fueconorg-3608	146	6	2015	2015	NUM
fueconorg-3608	146	7	)	)	PUNCT
fueconorg-3608	146	8	.	.	PUNCT
fueconorg-3608	147	1	based	base	VERB
fueconorg-3608	147	2	on	on	ADP
fueconorg-3608	147	3	the	the	DET
fueconorg-3608	147	4	above	above	NOUN
fueconorg-3608	147	5	,	,	PUNCT
fueconorg-3608	147	6	it	it	PRON
fueconorg-3608	147	7	can	can	AUX
fueconorg-3608	147	8	be	be	AUX
fueconorg-3608	147	9	noted	note	VERB
fueconorg-3608	147	10	that	that	SCONJ
fueconorg-3608	147	11	the	the	DET
fueconorg-3608	147	12	observed	observed	ADJ
fueconorg-3608	147	13	countries	country	NOUN
fueconorg-3608	147	14	of	of	ADP
fueconorg-3608	147	15	central	central	ADJ
fueconorg-3608	147	16	and	and	CCONJ
fueconorg-3608	147	17	eastern	eastern	PROPN
fueconorg-3608	147	18	europe	europe	PROPN
fueconorg-3608	147	19	achieved	achieve	VERB
fueconorg-3608	147	20	a	a	DET
fueconorg-3608	147	21	high	high	ADJ
fueconorg-3608	147	22	degree	degree	NOUN
fueconorg-3608	147	23	of	of	ADP
fueconorg-3608	147	24	alignment	alignment	NOUN
fueconorg-3608	147	25	in	in	ADP
fueconorg-3608	147	26	accounting	accounting	NOUN
fueconorg-3608	147	27	regulations	regulation	NOUN
fueconorg-3608	147	28	in	in	ADP
fueconorg-3608	147	29	the	the	DET
fueconorg-3608	147	30	field	field	NOUN
fueconorg-3608	147	31	of	of	ADP
fueconorg-3608	147	32	financial	financial	ADJ
fueconorg-3608	147	33	reporting	reporting	NOUN
fueconorg-3608	147	34	for	for	ADP
fueconorg-3608	147	35	micro	micro	ADJ
fueconorg-3608	147	36	and	and	CCONJ
fueconorg-3608	147	37	small	small	ADJ
fueconorg-3608	147	38	entities	entity	NOUN
fueconorg-3608	147	39	,	,	PUNCT
fueconorg-3608	147	40	by	by	ADP
fueconorg-3608	147	41	transposing	transpose	VERB
fueconorg-3608	147	42	the	the	DET
fueconorg-3608	147	43	regulations	regulation	NOUN
fueconorg-3608	147	44	of	of	ADP
fueconorg-3608	147	45	directive	directive	NOUN
fueconorg-3608	147	46	2013/34	2013/34	NUM
fueconorg-3608	147	47	eu	eu	PROPN
fueconorg-3608	147	48	.	.	PUNCT
fueconorg-3608	148	1	the	the	DET
fueconorg-3608	148	2	higher	high	ADJ
fueconorg-3608	148	3	level	level	NOUN
fueconorg-3608	148	4	of	of	ADP
fueconorg-3608	148	5	compliance	compliance	NOUN
fueconorg-3608	148	6	is	be	AUX
fueconorg-3608	148	7	also	also	ADV
fueconorg-3608	148	8	achieved	achieve	VERB
fueconorg-3608	148	9	in	in	ADP
fueconorg-3608	148	10	the	the	DET
fueconorg-3608	148	11	field	field	NOUN
fueconorg-3608	148	12	of	of	ADP
fueconorg-3608	148	13	reporting	reporting	NOUN
fueconorg-3608	148	14	of	of	ADP
fueconorg-3608	148	15	large	large	ADJ
fueconorg-3608	148	16	entities	entity	NOUN
fueconorg-3608	148	17	,	,	PUNCT
fueconorg-3608	148	18	by	by	ADP
fueconorg-3608	148	19	prescribing	prescribe	VERB
fueconorg-3608	148	20	the	the	DET
fueconorg-3608	148	21	application	application	NOUN
fueconorg-3608	148	22	of	of	ADP
fueconorg-3608	148	23	ifrs	ifrs	PROPN
fueconorg-3608	148	24	.	.	PUNCT
fueconorg-3608	149	1	however	however	ADV
fueconorg-3608	149	2	,	,	PUNCT
fueconorg-3608	149	3	there	there	PRON
fueconorg-3608	149	4	are	be	VERB
fueconorg-3608	149	5	still	still	ADV
fueconorg-3608	149	6	some	some	DET
fueconorg-3608	149	7	particularities	particularity	NOUN
fueconorg-3608	149	8	of	of	ADP
fueconorg-3608	149	9	the	the	DET
fueconorg-3608	149	10	national	national	ADJ
fueconorg-3608	149	11	regulatory	regulatory	ADJ
fueconorg-3608	149	12	frameworks	framework	NOUN
fueconorg-3608	149	13	that	that	PRON
fueconorg-3608	149	14	are	be	AUX
fueconorg-3608	149	15	conditioned	condition	VERB
fueconorg-3608	149	16	by	by	ADP
fueconorg-3608	149	17	:	:	PUNCT
fueconorg-3608	149	18			X
fueconorg-3608	149	19	the	the	DET
fueconorg-3608	149	20	differences	difference	NOUN
fueconorg-3608	149	21	in	in	ADP
fueconorg-3608	149	22	the	the	DET
fueconorg-3608	149	23	classification	classification	NOUN
fueconorg-3608	149	24	of	of	ADP
fueconorg-3608	149	25	entities	entity	NOUN
fueconorg-3608	149	26	into	into	ADP
fueconorg-3608	149	27	individual	individual	ADJ
fueconorg-3608	149	28	categories	category	NOUN
fueconorg-3608	149	29	,	,	PUNCT
fueconorg-3608	149	30	which	which	PRON
fueconorg-3608	149	31	affects	affect	VERB
fueconorg-3608	149	32	the	the	DET
fueconorg-3608	149	33	selection	selection	NOUN
fueconorg-3608	149	34	of	of	ADP
fueconorg-3608	149	35	the	the	DET
fueconorg-3608	149	36	reporting	reporting	NOUN
fueconorg-3608	149	37	base	base	NOUN
fueconorg-3608	149	38	;	;	PUNCT
fueconorg-3608	149	39			VERB
fueconorg-3608	149	40	the	the	DET
fueconorg-3608	149	41	prescribed	prescribed	ADJ
fueconorg-3608	149	42	volume	volume	NOUN
fueconorg-3608	149	43	of	of	ADP
fueconorg-3608	149	44	financial	financial	ADJ
fueconorg-3608	149	45	reporting	reporting	NOUN
fueconorg-3608	149	46	for	for	ADP
fueconorg-3608	149	47	individual	individual	ADJ
fueconorg-3608	149	48	entity	entity	NOUN
fueconorg-3608	149	49	categories	category	NOUN
fueconorg-3608	149	50	;	;	PUNCT
fueconorg-3608	149	51			VERB
fueconorg-3608	149	52	the	the	DET
fueconorg-3608	149	53	prescribed	prescribed	ADJ
fueconorg-3608	149	54	scope	scope	NOUN
fueconorg-3608	149	55	of	of	ADP
fueconorg-3608	149	56	ifrs	ifrs	PROPN
fueconorg-3608	149	57	application	application	NOUN
fueconorg-3608	149	58	;	;	PUNCT
fueconorg-3608	149	59			VERB
fueconorg-3608	149	60	the	the	DET
fueconorg-3608	149	61	specifics	specific	NOUN
fueconorg-3608	149	62	of	of	ADP
fueconorg-3608	149	63	national	national	ADJ
fueconorg-3608	149	64	gaap	gaap	PROPN
fueconorg-3608	149	65	;	;	PUNCT
fueconorg-3608	149	66			VERB
fueconorg-3608	149	67	the	the	DET
fueconorg-3608	149	68	differences	difference	NOUN
fueconorg-3608	149	69	between	between	ADP
fueconorg-3608	149	70	national	national	ADJ
fueconorg-3608	149	71	gaap	gaap	PROPN
fueconorg-3608	149	72	based	base	VERB
fueconorg-3608	149	73	on	on	ADP
fueconorg-3608	149	74	the	the	DET
fueconorg-3608	149	75	new	new	ADJ
fueconorg-3608	149	76	accounting	accounting	NOUN
fueconorg-3608	149	77	directive	directive	NOUN
fueconorg-3608	149	78	that	that	PRON
fueconorg-3608	149	79	creates	create	VERB
fueconorg-3608	149	80	room	room	NOUN
fueconorg-3608	149	81	for	for	ADP
fueconorg-3608	149	82	differences	difference	NOUN
fueconorg-3608	149	83	between	between	ADP
fueconorg-3608	149	84	standards	standard	NOUN
fueconorg-3608	149	85	of	of	ADP
fueconorg-3608	149	86	the	the	DET
fueconorg-3608	149	87	analyzed	analyze	VERB
fueconorg-3608	149	88	countries	country	NOUN
fueconorg-3608	149	89	,	,	PUNCT
fueconorg-3608	149	90	by	by	ADP
fueconorg-3608	149	91	providing	provide	VERB
fueconorg-3608	149	92	different	different	ADJ
fueconorg-3608	149	93	options	option	NOUN
fueconorg-3608	149	94	,	,	PUNCT
fueconorg-3608	149	95	but	but	CCONJ
fueconorg-3608	149	96	also	also	ADV
fueconorg-3608	149	97	allows	allow	VERB
fueconorg-3608	149	98	distinctions	distinction	NOUN
fueconorg-3608	149	99	to	to	PART
fueconorg-3608	149	100	exist	exist	VERB
fueconorg-3608	149	101	in	in	ADP
fueconorg-3608	149	102	relation	relation	NOUN
fueconorg-3608	149	103	to	to	ADP
fueconorg-3608	149	104	ifrs	ifrs	PROPN
fueconorg-3608	149	105	(	(	PUNCT
fueconorg-3608	149	106	obradović	obradović	PROPN
fueconorg-3608	149	107	&	&	CCONJ
fueconorg-3608	149	108	karapavlović	karapavlović	PROPN
fueconorg-3608	149	109	,	,	PUNCT
fueconorg-3608	149	110	2015	2015	NUM
fueconorg-3608	149	111	)	)	PUNCT
fueconorg-3608	149	112	.	.	PUNCT
fueconorg-3608	150	1	in	in	ADP
fueconorg-3608	150	2	the	the	DET
fueconorg-3608	150	3	area	area	NOUN
fueconorg-3608	150	4	of	of	ADP
fueconorg-3608	150	5	non	non	ADJ
fueconorg-3608	150	6	-	-	ADJ
fueconorg-3608	150	7	financial	financial	ADJ
fueconorg-3608	150	8	reporting	reporting	NOUN
fueconorg-3608	150	9	,	,	PUNCT
fueconorg-3608	150	10	the	the	DET
fueconorg-3608	150	11	analyzed	analyze	VERB
fueconorg-3608	150	12	countries	country	NOUN
fueconorg-3608	150	13	have	have	AUX
fueconorg-3608	150	14	mostly	mostly	ADV
fueconorg-3608	150	15	harmonized	harmonize	VERB
fueconorg-3608	150	16	the	the	DET
fueconorg-3608	150	17	regulations	regulation	NOUN
fueconorg-3608	150	18	with	with	ADP
fueconorg-3608	150	19	the	the	DET
fueconorg-3608	150	20	requirements	requirement	NOUN
fueconorg-3608	150	21	of	of	ADP
fueconorg-3608	150	22	directive	directive	NOUN
fueconorg-3608	150	23	2014/95	2014/95	NUM
fueconorg-3608	150	24	eu	eu	PROPN
fueconorg-3608	150	25	.	.	PUNCT
fueconorg-3608	151	1	however	however	ADV
fueconorg-3608	151	2	,	,	PUNCT
fueconorg-3608	151	3	due	due	ADP
fueconorg-3608	151	4	to	to	ADP
fueconorg-3608	151	5	the	the	DET
fueconorg-3608	151	6	flexibility	flexibility	NOUN
fueconorg-3608	151	7	of	of	ADP
fueconorg-3608	151	8	the	the	DET
fueconorg-3608	151	9	directive	directive	NOUN
fueconorg-3608	151	10	,	,	PUNCT
fueconorg-3608	151	11	the	the	DET
fueconorg-3608	151	12	final	final	ADJ
fueconorg-3608	151	13	outcomes	outcome	NOUN
fueconorg-3608	151	14	of	of	ADP
fueconorg-3608	151	15	the	the	DET
fueconorg-3608	151	16	application	application	NOUN
fueconorg-3608	151	17	of	of	ADP
fueconorg-3608	151	18	national	national	ADJ
fueconorg-3608	151	19	regulations	regulation	NOUN
fueconorg-3608	151	20	regarding	regard	VERB
fueconorg-3608	151	21	comparability	comparability	NOUN
fueconorg-3608	151	22	and	and	CCONJ
fueconorg-3608	151	23	transparency	transparency	NOUN
fueconorg-3608	151	24	of	of	ADP
fueconorg-3608	151	25	information	information	NOUN
fueconorg-3608	151	26	on	on	ADP
fueconorg-3608	151	27	sustainable	sustainable	ADJ
fueconorg-3608	151	28	development	development	NOUN
fueconorg-3608	151	29	have	have	AUX
fueconorg-3608	151	30	been	be	AUX
fueconorg-3608	151	31	brought	bring	VERB
fueconorg-3608	151	32	into	into	ADP
fueconorg-3608	151	33	question	question	NOUN
fueconorg-3608	151	34	(	(	PUNCT
fueconorg-3608	151	35	stojanović	stojanović	NOUN
fueconorg-3608	151	36	-	-	PUNCT
fueconorg-3608	151	37	blab	blab	NOUN
fueconorg-3608	151	38	et	et	PROPN
fueconorg-3608	151	39	al	al	PROPN
fueconorg-3608	151	40	.	.	PROPN
fueconorg-3608	151	41	,	,	PUNCT
fueconorg-3608	151	42	2016	2016	NUM
fueconorg-3608	151	43	,	,	PUNCT
fueconorg-3608	151	44	p.	p.	NOUN
fueconorg-3608	151	45	1353	1353	NUM
fueconorg-3608	151	46	)	)	PUNCT
fueconorg-3608	151	47	.	.	PUNCT
fueconorg-3608	152	1	conclusion	conclusion	NOUN
fueconorg-3608	152	2	in	in	ADP
fueconorg-3608	152	3	the	the	DET
fueconorg-3608	152	4	last	last	ADJ
fueconorg-3608	152	5	few	few	ADJ
fueconorg-3608	152	6	years	year	NOUN
fueconorg-3608	152	7	,	,	PUNCT
fueconorg-3608	152	8	the	the	DET
fueconorg-3608	152	9	european	european	PROPN
fueconorg-3608	152	10	union	union	PROPN
fueconorg-3608	152	11	has	have	AUX
fueconorg-3608	152	12	innovated	innovate	VERB
fueconorg-3608	152	13	accounting	accounting	NOUN
fueconorg-3608	152	14	and	and	CCONJ
fueconorg-3608	152	15	financial	financial	ADJ
fueconorg-3608	152	16	reporting	reporting	NOUN
fueconorg-3608	152	17	regulations	regulation	NOUN
fueconorg-3608	152	18	in	in	ADP
fueconorg-3608	152	19	order	order	NOUN
fueconorg-3608	152	20	to	to	PART
fueconorg-3608	152	21	make	make	VERB
fueconorg-3608	152	22	this	this	DET
fueconorg-3608	152	23	process	process	NOUN
fueconorg-3608	152	24	more	more	ADV
fueconorg-3608	152	25	efficient	efficient	ADJ
fueconorg-3608	152	26	for	for	ADP
fueconorg-3608	152	27	all	all	DET
fueconorg-3608	152	28	entity	entity	NOUN
fueconorg-3608	152	29	categories	category	NOUN
fueconorg-3608	152	30	.	.	PUNCT
fueconorg-3608	153	1	the	the	DET
fueconorg-3608	153	2	new	new	ADJ
fueconorg-3608	153	3	regulation	regulation	NOUN
fueconorg-3608	153	4	should	should	AUX
fueconorg-3608	153	5	ensure	ensure	VERB
fueconorg-3608	153	6	less	less	ADJ
fueconorg-3608	153	7	administrative	administrative	ADJ
fueconorg-3608	153	8	burden	burden	NOUN
fueconorg-3608	153	9	and	and	CCONJ
fueconorg-3608	153	10	lower	low	ADJ
fueconorg-3608	153	11	reporting	reporting	NOUN
fueconorg-3608	153	12	costs	cost	NOUN
fueconorg-3608	153	13	for	for	ADP
fueconorg-3608	153	14	sme	sme	NOUN
fueconorg-3608	153	15	,	,	PUNCT
fueconorg-3608	153	16	with	with	ADP
fueconorg-3608	153	17	adequate	adequate	ADJ
fueconorg-3608	153	18	information	information	NOUN
fueconorg-3608	153	19	quality	quality	NOUN
fueconorg-3608	153	20	for	for	ADP
fueconorg-3608	153	21	the	the	DET
fueconorg-3608	153	22	needs	need	NOUN
fueconorg-3608	153	23	of	of	ADP
fueconorg-3608	153	24	the	the	DET
fueconorg-3608	153	25	users	user	NOUN
fueconorg-3608	153	26	.	.	PUNCT
fueconorg-3608	154	1	this	this	PRON
fueconorg-3608	154	2	is	be	AUX
fueconorg-3608	154	3	achieved	achieve	VERB
fueconorg-3608	154	4	by	by	ADP
fueconorg-3608	154	5	prescribing	prescribe	VERB
fueconorg-3608	154	6	minimum	minimum	ADJ
fueconorg-3608	154	7	requirements	requirement	NOUN
fueconorg-3608	154	8	,	,	PUNCT
fueconorg-3608	154	9	while	while	SCONJ
fueconorg-3608	154	10	member	member	NOUN
fueconorg-3608	154	11	states	state	NOUN
fueconorg-3608	154	12	can	can	AUX
fueconorg-3608	154	13	extend	extend	VERB
fueconorg-3608	154	14	those	those	DET
fueconorg-3608	154	15	requirements	requirement	NOUN
fueconorg-3608	154	16	with	with	ADP
fueconorg-3608	154	17	national	national	ADJ
fueconorg-3608	154	18	regulations	regulation	NOUN
fueconorg-3608	154	19	.	.	PUNCT
fueconorg-3608	155	1	on	on	ADP
fueconorg-3608	155	2	the	the	DET
fueconorg-3608	155	3	other	other	ADJ
fueconorg-3608	155	4	hand	hand	NOUN
fueconorg-3608	155	5	,	,	PUNCT
fueconorg-3608	155	6	the	the	DET
fueconorg-3608	155	7	new	new	ADJ
fueconorg-3608	155	8	regulation	regulation	NOUN
fueconorg-3608	155	9	should	should	AUX
fueconorg-3608	155	10	also	also	ADV
fueconorg-3608	155	11	enable	enable	VERB
fueconorg-3608	155	12	greater	great	ADJ
fueconorg-3608	155	13	transparency	transparency	NOUN
fueconorg-3608	155	14	in	in	ADP
fueconorg-3608	155	15	reporting	report	VERB
fueconorg-3608	155	16	on	on	ADP
fueconorg-3608	155	17	corporate	corporate	ADJ
fueconorg-3608	155	18	social	social	ADJ
fueconorg-3608	155	19	responsibility	responsibility	NOUN
fueconorg-3608	155	20	and	and	CCONJ
fueconorg-3608	155	21	on	on	ADP
fueconorg-3608	155	22	payments	payment	NOUN
fueconorg-3608	155	23	to	to	ADP
fueconorg-3608	155	24	state	state	NOUN
fueconorg-3608	155	25	authorities	authority	NOUN
fueconorg-3608	155	26	for	for	ADP
fueconorg-3608	155	27	large	large	ADJ
fueconorg-3608	155	28	individual	individual	ADJ
fueconorg-3608	155	29	enterprises	enterprise	NOUN
fueconorg-3608	155	30	and	and	CCONJ
fueconorg-3608	155	31	entity	entity	NOUN
fueconorg-3608	155	32	groups	group	NOUN
fueconorg-3608	155	33	.	.	PUNCT
fueconorg-3608	156	1	furthermore	furthermore	ADV
fueconorg-3608	156	2	,	,	PUNCT
fueconorg-3608	156	3	with	with	ADP
fueconorg-3608	156	4	the	the	DET
fueconorg-3608	156	5	development	development	NOUN
fueconorg-3608	156	6	of	of	ADP
fueconorg-3608	156	7	the	the	DET
fueconorg-3608	156	8	directives	directive	NOUN
fueconorg-3608	156	9	,	,	PUNCT
fueconorg-3608	156	10	the	the	DET
fueconorg-3608	156	11	european	european	ADJ
fueconorg-3608	156	12	legislator	legislator	NOUN
fueconorg-3608	156	13	aimed	aim	VERB
fueconorg-3608	156	14	to	to	PART
fueconorg-3608	156	15	achieve	achieve	VERB
fueconorg-3608	156	16	greater	great	ADJ
fueconorg-3608	156	17	compliance	compliance	NOUN
fueconorg-3608	156	18	with	with	ADP
fueconorg-3608	156	19	ifrs	ifrs	PROPN
fueconorg-3608	156	20	.	.	PUNCT
fueconorg-3608	157	1	this	this	PRON
fueconorg-3608	157	2	has	have	AUX
fueconorg-3608	157	3	been	be	AUX
fueconorg-3608	157	4	achieved	achieve	VERB
fueconorg-3608	157	5	partly	partly	ADV
fueconorg-3608	157	6	,	,	PUNCT
fueconorg-3608	157	7	as	as	SCONJ
fueconorg-3608	157	8	there	there	PRON
fueconorg-3608	157	9	are	be	VERB
fueconorg-3608	157	10	still	still	ADV
fueconorg-3608	157	11	differences	difference	NOUN
fueconorg-3608	157	12	between	between	ADP
fueconorg-3608	157	13	these	these	DET
fueconorg-3608	157	14	two	two	NUM
fueconorg-3608	157	15	systems	system	NOUN
fueconorg-3608	157	16	,	,	PUNCT
fueconorg-3608	157	17	primarily	primarily	ADV
fueconorg-3608	157	18	in	in	ADP
fueconorg-3608	157	19	the	the	DET
fueconorg-3608	157	20	scope	scope	NOUN
fueconorg-3608	157	21	of	of	ADP
fueconorg-3608	157	22	reporting	reporting	NOUN
fueconorg-3608	157	23	and	and	CCONJ
fueconorg-3608	157	24	the	the	DET
fueconorg-3608	157	25	accounting	accounting	NOUN
fueconorg-3608	157	26	treatment	treatment	NOUN
fueconorg-3608	157	27	of	of	ADP
fueconorg-3608	157	28	particular	particular	ADJ
fueconorg-3608	157	29	issues	issue	NOUN
fueconorg-3608	157	30	.	.	PUNCT
fueconorg-3608	158	1	harmonization	harmonization	NOUN
fueconorg-3608	158	2	of	of	ADP
fueconorg-3608	158	3	accounting	accounting	NOUN
fueconorg-3608	158	4	regulations	regulation	NOUN
fueconorg-3608	158	5	in	in	ADP
fueconorg-3608	158	6	the	the	DET
fueconorg-3608	158	7	european	european	PROPN
fueconorg-3608	158	8	union	union	PROPN
fueconorg-3608	158	9	...	...	PUNCT
fueconorg-3608	158	10	175	175	NUM
fueconorg-3608	158	11	since	since	SCONJ
fueconorg-3608	158	12	the	the	DET
fueconorg-3608	158	13	beginning	beginning	NOUN
fueconorg-3608	158	14	of	of	ADP
fueconorg-3608	158	15	the	the	DET
fueconorg-3608	158	16	1990s	1990	NOUN
fueconorg-3608	158	17	to	to	ADP
fueconorg-3608	158	18	this	this	DET
fueconorg-3608	158	19	day	day	NOUN
fueconorg-3608	158	20	,	,	PUNCT
fueconorg-3608	158	21	central	central	ADJ
fueconorg-3608	158	22	and	and	CCONJ
fueconorg-3608	158	23	eastern	eastern	ADJ
fueconorg-3608	158	24	european	european	ADJ
fueconorg-3608	158	25	countries	country	NOUN
fueconorg-3608	158	26	have	have	AUX
fueconorg-3608	158	27	succeeded	succeed	VERB
fueconorg-3608	158	28	in	in	ADP
fueconorg-3608	158	29	building	build	VERB
fueconorg-3608	158	30	and	and	CCONJ
fueconorg-3608	158	31	establishing	establish	VERB
fueconorg-3608	158	32	accounting	accounting	NOUN
fueconorg-3608	158	33	systems	system	NOUN
fueconorg-3608	158	34	to	to	PART
fueconorg-3608	158	35	support	support	VERB
fueconorg-3608	158	36	their	their	PRON
fueconorg-3608	158	37	development	development	NOUN
fueconorg-3608	158	38	in	in	ADP
fueconorg-3608	158	39	the	the	DET
fueconorg-3608	158	40	market	market	NOUN
fueconorg-3608	158	41	conditions	condition	NOUN
fueconorg-3608	158	42	of	of	ADP
fueconorg-3608	158	43	business	business	NOUN
fueconorg-3608	158	44	.	.	PUNCT
fueconorg-3608	159	1	the	the	DET
fueconorg-3608	159	2	harmonization	harmonization	NOUN
fueconorg-3608	159	3	of	of	ADP
fueconorg-3608	159	4	national	national	ADJ
fueconorg-3608	159	5	accounting	accounting	NOUN
fueconorg-3608	159	6	systems	system	NOUN
fueconorg-3608	159	7	with	with	ADP
fueconorg-3608	159	8	international	international	ADJ
fueconorg-3608	159	9	is	be	AUX
fueconorg-3608	159	10	inevitable	inevitable	ADJ
fueconorg-3608	159	11	,	,	PUNCT
fueconorg-3608	159	12	and	and	CCONJ
fueconorg-3608	159	13	the	the	DET
fueconorg-3608	159	14	analyzed	analyze	VERB
fueconorg-3608	159	15	countries	country	NOUN
fueconorg-3608	159	16	have	have	AUX
fueconorg-3608	159	17	achieved	achieve	VERB
fueconorg-3608	159	18	this	this	PRON
fueconorg-3608	159	19	,	,	PUNCT
fueconorg-3608	159	20	in	in	ADP
fueconorg-3608	159	21	the	the	DET
fueconorg-3608	159	22	previous	previous	ADJ
fueconorg-3608	159	23	period	period	NOUN
fueconorg-3608	159	24	,	,	PUNCT
fueconorg-3608	159	25	to	to	ADP
fueconorg-3608	159	26	a	a	DET
fueconorg-3608	159	27	considerable	considerable	ADJ
fueconorg-3608	159	28	extent	extent	NOUN
fueconorg-3608	159	29	.	.	PUNCT
fueconorg-3608	160	1	this	this	DET
fueconorg-3608	160	2	process	process	NOUN
fueconorg-3608	160	3	was	be	AUX
fueconorg-3608	160	4	also	also	ADV
fueconorg-3608	160	5	partially	partially	ADV
fueconorg-3608	160	6	initiated	initiate	VERB
fueconorg-3608	160	7	with	with	ADP
fueconorg-3608	160	8	broader	broad	ADJ
fueconorg-3608	160	9	sociopolitical	sociopolitical	ADJ
fueconorg-3608	160	10	goals	goal	NOUN
fueconorg-3608	160	11	related	relate	VERB
fueconorg-3608	160	12	to	to	ADP
fueconorg-3608	160	13	the	the	DET
fueconorg-3608	160	14	membership	membership	NOUN
fueconorg-3608	160	15	status	status	NOUN
fueconorg-3608	160	16	of	of	ADP
fueconorg-3608	160	17	these	these	DET
fueconorg-3608	160	18	countries	country	NOUN
fueconorg-3608	160	19	in	in	ADP
fueconorg-3608	160	20	the	the	DET
fueconorg-3608	160	21	european	european	PROPN
fueconorg-3608	160	22	union	union	PROPN
fueconorg-3608	160	23	.	.	PUNCT
fueconorg-3608	161	1	all	all	DET
fueconorg-3608	161	2	the	the	DET
fueconorg-3608	161	3	analyzed	analyze	VERB
fueconorg-3608	161	4	countries	country	NOUN
fueconorg-3608	161	5	,	,	PUNCT
fueconorg-3608	161	6	harmonized	harmonized	ADJ
fueconorg-3608	161	7	national	national	ADJ
fueconorg-3608	161	8	accounting	accounting	NOUN
fueconorg-3608	161	9	and	and	CCONJ
fueconorg-3608	161	10	auditing	auditing	NOUN
fueconorg-3608	161	11	regulations	regulation	NOUN
fueconorg-3608	161	12	with	with	ADP
fueconorg-3608	161	13	the	the	DET
fueconorg-3608	161	14	regulations	regulation	NOUN
fueconorg-3608	161	15	of	of	ADP
fueconorg-3608	161	16	the	the	DET
fueconorg-3608	161	17	european	european	PROPN
fueconorg-3608	161	18	union	union	PROPN
fueconorg-3608	161	19	.	.	PUNCT
fueconorg-3608	162	1	by	by	ADP
fueconorg-3608	162	2	establishing	establish	VERB
fueconorg-3608	162	3	a	a	DET
fueconorg-3608	162	4	regulatory	regulatory	ADJ
fueconorg-3608	162	5	framework	framework	NOUN
fueconorg-3608	162	6	,	,	PUNCT
fueconorg-3608	162	7	the	the	DET
fueconorg-3608	162	8	european	european	PROPN
fueconorg-3608	162	9	union	union	PROPN
fueconorg-3608	162	10	has	have	AUX
fueconorg-3608	162	11	achieved	achieve	VERB
fueconorg-3608	162	12	certain	certain	ADJ
fueconorg-3608	162	13	results	result	NOUN
fueconorg-3608	162	14	in	in	ADP
fueconorg-3608	162	15	the	the	DET
fueconorg-3608	162	16	harmonization	harmonization	NOUN
fueconorg-3608	162	17	of	of	ADP
fueconorg-3608	162	18	accounting	accounting	NOUN
fueconorg-3608	162	19	and	and	CCONJ
fueconorg-3608	162	20	financial	financial	ADJ
fueconorg-3608	162	21	reporting	reporting	NOUN
fueconorg-3608	162	22	in	in	ADP
fueconorg-3608	162	23	the	the	DET
fueconorg-3608	162	24	member	member	NOUN
fueconorg-3608	162	25	states	state	NOUN
fueconorg-3608	162	26	,	,	PUNCT
fueconorg-3608	162	27	primarily	primarily	ADV
fueconorg-3608	162	28	in	in	ADP
fueconorg-3608	162	29	the	the	DET
fueconorg-3608	162	30	field	field	NOUN
fueconorg-3608	162	31	of	of	ADP
fueconorg-3608	162	32	the	the	DET
fueconorg-3608	162	33	application	application	NOUN
fueconorg-3608	162	34	of	of	ADP
fueconorg-3608	162	35	basic	basic	ADJ
fueconorg-3608	162	36	accounting	accounting	NOUN
fueconorg-3608	162	37	principles	principle	NOUN
fueconorg-3608	162	38	,	,	PUNCT
fueconorg-3608	162	39	valuation	valuation	NOUN
fueconorg-3608	162	40	methods	method	NOUN
fueconorg-3608	162	41	,	,	PUNCT
fueconorg-3608	162	42	and	and	CCONJ
fueconorg-3608	162	43	the	the	DET
fueconorg-3608	162	44	form	form	NOUN
fueconorg-3608	162	45	of	of	ADP
fueconorg-3608	162	46	financial	financial	ADJ
fueconorg-3608	162	47	statements	statement	NOUN
fueconorg-3608	162	48	.	.	PUNCT
fueconorg-3608	163	1	however	however	ADV
fueconorg-3608	163	2	,	,	PUNCT
fueconorg-3608	163	3	by	by	ADP
fueconorg-3608	163	4	analyzing	analyze	VERB
fueconorg-3608	163	5	the	the	DET
fueconorg-3608	163	6	basic	basic	ADJ
fueconorg-3608	163	7	characteristics	characteristic	NOUN
fueconorg-3608	163	8	of	of	ADP
fueconorg-3608	163	9	the	the	DET
fueconorg-3608	163	10	national	national	ADJ
fueconorg-3608	163	11	regulations	regulation	NOUN
fueconorg-3608	163	12	of	of	ADP
fueconorg-3608	163	13	the	the	DET
fueconorg-3608	163	14	observed	observed	ADJ
fueconorg-3608	163	15	countries	country	NOUN
fueconorg-3608	163	16	,	,	PUNCT
fueconorg-3608	163	17	certain	certain	ADJ
fueconorg-3608	163	18	specificities	specificity	NOUN
fueconorg-3608	163	19	can	can	AUX
fueconorg-3608	163	20	be	be	AUX
fueconorg-3608	163	21	noticed	notice	VERB
fueconorg-3608	163	22	.	.	PUNCT
fueconorg-3608	164	1	these	these	DET
fueconorg-3608	164	2	specificities	specificity	NOUN
fueconorg-3608	164	3	are	be	AUX
fueconorg-3608	164	4	the	the	DET
fueconorg-3608	164	5	result	result	NOUN
fueconorg-3608	164	6	of	of	ADP
fueconorg-3608	164	7	the	the	DET
fueconorg-3608	164	8	differences	difference	NOUN
fueconorg-3608	164	9	in	in	ADP
fueconorg-3608	164	10	the	the	DET
fueconorg-3608	164	11	transposition	transposition	NOUN
fueconorg-3608	164	12	of	of	ADP
fueconorg-3608	164	13	european	european	ADJ
fueconorg-3608	164	14	and	and	CCONJ
fueconorg-3608	164	15	international	international	ADJ
fueconorg-3608	164	16	regulations	regulation	NOUN
fueconorg-3608	164	17	.	.	PUNCT
fueconorg-3608	165	1	all	all	PRON
fueconorg-3608	165	2	of	of	ADP
fueconorg-3608	165	3	the	the	DET
fueconorg-3608	165	4	analyzed	analyze	VERB
fueconorg-3608	165	5	members	member	NOUN
fueconorg-3608	165	6	somewhat	somewhat	ADV
fueconorg-3608	165	7	simplified	simplify	VERB
fueconorg-3608	165	8	their	their	PRON
fueconorg-3608	165	9	sme	sme	NOUN
fueconorg-3608	165	10	regulations	regulation	NOUN
fueconorg-3608	165	11	in	in	ADP
fueconorg-3608	165	12	accordance	accordance	NOUN
fueconorg-3608	165	13	with	with	ADP
fueconorg-3608	165	14	the	the	DET
fueconorg-3608	165	15	new	new	ADJ
fueconorg-3608	165	16	accounting	accounting	NOUN
fueconorg-3608	165	17	directive	directive	NOUN
fueconorg-3608	165	18	.	.	PUNCT
fueconorg-3608	166	1	but	but	CCONJ
fueconorg-3608	166	2	the	the	DET
fueconorg-3608	166	3	requirement	requirement	NOUN
fueconorg-3608	166	4	to	to	PART
fueconorg-3608	166	5	reduce	reduce	VERB
fueconorg-3608	166	6	the	the	DET
fueconorg-3608	166	7	administrative	administrative	ADJ
fueconorg-3608	166	8	burden	burden	NOUN
fueconorg-3608	166	9	for	for	ADP
fueconorg-3608	166	10	smes	sme	NOUN
fueconorg-3608	166	11	has	have	AUX
fueconorg-3608	166	12	not	not	PART
fueconorg-3608	166	13	been	be	AUX
fueconorg-3608	166	14	fully	fully	ADV
fueconorg-3608	166	15	honored	honor	VERB
fueconorg-3608	166	16	,	,	PUNCT
fueconorg-3608	166	17	as	as	SCONJ
fueconorg-3608	166	18	there	there	PRON
fueconorg-3608	166	19	are	be	VERB
fueconorg-3608	166	20	no	no	DET
fueconorg-3608	166	21	middle	middle	ADJ
fueconorg-3608	166	22	-	-	PUNCT
fueconorg-3608	166	23	sized	sized	ADJ
fueconorg-3608	166	24	entity	entity	NOUN
fueconorg-3608	166	25	categories	category	NOUN
fueconorg-3608	166	26	in	in	ADP
fueconorg-3608	166	27	some	some	DET
fueconorg-3608	166	28	countries	country	NOUN
fueconorg-3608	166	29	.	.	PUNCT
fueconorg-3608	167	1	in	in	ADP
fueconorg-3608	167	2	addition	addition	NOUN
fueconorg-3608	167	3	,	,	PUNCT
fueconorg-3608	167	4	in	in	ADP
fueconorg-3608	167	5	almost	almost	ADV
fueconorg-3608	167	6	all	all	PRON
fueconorg-3608	167	7	countries	country	NOUN
fueconorg-3608	167	8	,	,	PUNCT
fueconorg-3608	167	9	the	the	DET
fueconorg-3608	167	10	thresholds	threshold	NOUN
fueconorg-3608	167	11	for	for	ADP
fueconorg-3608	167	12	mandatory	mandatory	ADJ
fueconorg-3608	167	13	audit	audit	NOUN
fueconorg-3608	167	14	are	be	AUX
fueconorg-3608	167	15	lower	low	ADJ
fueconorg-3608	167	16	than	than	ADP
fueconorg-3608	167	17	those	those	PRON
fueconorg-3608	167	18	required	require	VERB
fueconorg-3608	167	19	by	by	ADP
fueconorg-3608	167	20	the	the	DET
fueconorg-3608	167	21	directive	directive	NOUN
fueconorg-3608	167	22	,	,	PUNCT
fueconorg-3608	167	23	which	which	PRON
fueconorg-3608	167	24	additionally	additionally	ADV
fueconorg-3608	167	25	burdens	burden	VERB
fueconorg-3608	167	26	entities	entity	NOUN
fueconorg-3608	167	27	who	who	PRON
fueconorg-3608	167	28	,	,	PUNCT
fueconorg-3608	167	29	objectively	objectively	ADV
fueconorg-3608	167	30	,	,	PUNCT
fueconorg-3608	167	31	do	do	AUX
fueconorg-3608	167	32	not	not	PART
fueconorg-3608	167	33	have	have	VERB
fueconorg-3608	167	34	the	the	DET
fueconorg-3608	167	35	need	need	NOUN
fueconorg-3608	167	36	to	to	PART
fueconorg-3608	167	37	hire	hire	VERB
fueconorg-3608	167	38	an	an	DET
fueconorg-3608	167	39	independent	independent	ADJ
fueconorg-3608	167	40	auditor	auditor	NOUN
fueconorg-3608	167	41	.	.	PUNCT
fueconorg-3608	168	1	regarding	regard	VERB
fueconorg-3608	168	2	the	the	DET
fueconorg-3608	168	3	applied	applied	ADJ
fueconorg-3608	168	4	reporting	reporting	NOUN
fueconorg-3608	168	5	bases	basis	NOUN
fueconorg-3608	168	6	,	,	PUNCT
fueconorg-3608	168	7	all	all	DET
fueconorg-3608	168	8	countries	country	NOUN
fueconorg-3608	168	9	apply	apply	VERB
fueconorg-3608	168	10	ifrs	ifrs	NOUN
fueconorg-3608	168	11	in	in	ADP
fueconorg-3608	168	12	accordance	accordance	NOUN
fueconorg-3608	168	13	with	with	ADP
fueconorg-3608	168	14	regulation	regulation	NOUN
fueconorg-3608	168	15	1606/2002	1606/2002	NUM
fueconorg-3608	168	16	ec	ec	PROPN
fueconorg-3608	168	17	,	,	PUNCT
fueconorg-3608	168	18	while	while	SCONJ
fueconorg-3608	168	19	the	the	DET
fueconorg-3608	168	20	scope	scope	NOUN
fueconorg-3608	168	21	of	of	ADP
fueconorg-3608	168	22	application	application	NOUN
fueconorg-3608	168	23	of	of	ADP
fueconorg-3608	168	24	this	this	DET
fueconorg-3608	168	25	set	set	NOUN
fueconorg-3608	168	26	is	be	AUX
fueconorg-3608	168	27	extended	extend	VERB
fueconorg-3608	168	28	to	to	ADP
fueconorg-3608	168	29	other	other	ADJ
fueconorg-3608	168	30	entities	entity	NOUN
fueconorg-3608	168	31	.	.	PUNCT
fueconorg-3608	169	1	because	because	SCONJ
fueconorg-3608	169	2	of	of	ADP
fueconorg-3608	169	3	that	that	PRON
fueconorg-3608	169	4	,	,	PUNCT
fueconorg-3608	169	5	it	it	PRON
fueconorg-3608	169	6	can	can	AUX
fueconorg-3608	169	7	be	be	AUX
fueconorg-3608	169	8	said	say	VERB
fueconorg-3608	169	9	that	that	SCONJ
fueconorg-3608	169	10	a	a	DET
fueconorg-3608	169	11	higher	high	ADJ
fueconorg-3608	169	12	level	level	NOUN
fueconorg-3608	169	13	of	of	ADP
fueconorg-3608	169	14	harmonization	harmonization	NOUN
fueconorg-3608	169	15	has	have	AUX
fueconorg-3608	169	16	been	be	AUX
fueconorg-3608	169	17	achieved	achieve	VERB
fueconorg-3608	169	18	at	at	ADP
fueconorg-3608	169	19	the	the	DET
fueconorg-3608	169	20	highest	high	ADJ
fueconorg-3608	169	21	level	level	NOUN
fueconorg-3608	169	22	of	of	ADP
fueconorg-3608	169	23	reporting	reporting	NOUN
fueconorg-3608	169	24	.	.	PUNCT
fueconorg-3608	170	1	however	however	ADV
fueconorg-3608	170	2	,	,	PUNCT
fueconorg-3608	170	3	in	in	ADP
fueconorg-3608	170	4	all	all	DET
fueconorg-3608	170	5	the	the	DET
fueconorg-3608	170	6	analyzed	analyze	VERB
fueconorg-3608	170	7	countries	country	NOUN
fueconorg-3608	170	8	,	,	PUNCT
fueconorg-3608	170	9	a	a	DET
fueconorg-3608	170	10	national	national	ADJ
fueconorg-3608	170	11	gaap	gaap	NOUN
fueconorg-3608	170	12	is	be	AUX
fueconorg-3608	170	13	applied	apply	VERB
fueconorg-3608	170	14	for	for	ADP
fueconorg-3608	170	15	lower	low	ADJ
fueconorg-3608	170	16	levels	level	NOUN
fueconorg-3608	170	17	of	of	ADP
fueconorg-3608	170	18	reporting	reporting	NOUN
fueconorg-3608	170	19	.	.	PUNCT
fueconorg-3608	171	1	the	the	DET
fueconorg-3608	171	2	application	application	NOUN
fueconorg-3608	171	3	of	of	ADP
fueconorg-3608	171	4	two	two	NUM
fueconorg-3608	171	5	systems	system	NOUN
fueconorg-3608	171	6	of	of	ADP
fueconorg-3608	171	7	standards	standard	NOUN
fueconorg-3608	171	8	(	(	PUNCT
fueconorg-3608	171	9	national	national	ADJ
fueconorg-3608	171	10	gaap	gaap	PROPN
fueconorg-3608	171	11	and	and	CCONJ
fueconorg-3608	171	12	ifrs	ifrs	PROPN
fueconorg-3608	171	13	)	)	PUNCT
fueconorg-3608	171	14	,	,	PUNCT
fueconorg-3608	171	15	between	between	ADP
fueconorg-3608	171	16	which	which	PRON
fueconorg-3608	171	17	there	there	PRON
fueconorg-3608	171	18	are	be	VERB
fueconorg-3608	171	19	some	some	DET
fueconorg-3608	171	20	differences	difference	NOUN
fueconorg-3608	171	21	,	,	PUNCT
fueconorg-3608	171	22	is	be	AUX
fueconorg-3608	171	23	also	also	ADV
fueconorg-3608	171	24	allowed	allow	VERB
fueconorg-3608	171	25	for	for	ADP
fueconorg-3608	171	26	those	those	DET
fueconorg-3608	171	27	levels	level	NOUN
fueconorg-3608	171	28	of	of	ADP
fueconorg-3608	171	29	reporting	reporting	NOUN
fueconorg-3608	171	30	.	.	PUNCT
fueconorg-3608	172	1	all	all	PRON
fueconorg-3608	172	2	of	of	ADP
fueconorg-3608	172	3	the	the	DET
fueconorg-3608	172	4	above	above	ADJ
fueconorg-3608	172	5	indicates	indicate	VERB
fueconorg-3608	172	6	that	that	SCONJ
fueconorg-3608	172	7	there	there	PRON
fueconorg-3608	172	8	are	be	VERB
fueconorg-3608	172	9	still	still	ADV
fueconorg-3608	172	10	differences	difference	NOUN
fueconorg-3608	172	11	caused	cause	VERB
fueconorg-3608	172	12	by	by	ADP
fueconorg-3608	172	13	the	the	DET
fueconorg-3608	172	14	specificities	specificity	NOUN
fueconorg-3608	172	15	of	of	ADP
fueconorg-3608	172	16	certain	certain	ADJ
fueconorg-3608	172	17	national	national	ADJ
fueconorg-3608	172	18	systems	system	NOUN
fueconorg-3608	172	19	,	,	PUNCT
fueconorg-3608	172	20	but	but	CCONJ
fueconorg-3608	172	21	also	also	ADV
fueconorg-3608	172	22	by	by	ADP
fueconorg-3608	172	23	the	the	DET
fueconorg-3608	172	24	specifics	specific	NOUN
fueconorg-3608	172	25	of	of	ADP
fueconorg-3608	172	26	the	the	DET
fueconorg-3608	172	27	european	european	PROPN
fueconorg-3608	172	28	union	union	PROPN
fueconorg-3608	172	29	law	law	NOUN
fueconorg-3608	172	30	itself	itself	PRON
fueconorg-3608	172	31	(	(	PUNCT
fueconorg-3608	172	32	flexibility	flexibility	NOUN
fueconorg-3608	172	33	,	,	PUNCT
fueconorg-3608	172	34	options	option	NOUN
fueconorg-3608	172	35	,	,	PUNCT
fueconorg-3608	172	36	etc	etc	X
fueconorg-3608	172	37	.	.	X
fueconorg-3608	172	38	)	)	PUNCT
fueconorg-3608	172	39	,	,	PUNCT
fueconorg-3608	172	40	which	which	PRON
fueconorg-3608	172	41	negatively	negatively	ADV
fueconorg-3608	172	42	affects	affect	VERB
fueconorg-3608	172	43	the	the	DET
fueconorg-3608	172	44	comparability	comparability	NOUN
fueconorg-3608	172	45	and	and	CCONJ
fueconorg-3608	172	46	transparency	transparency	NOUN
fueconorg-3608	172	47	of	of	ADP
fueconorg-3608	172	48	financial	financial	ADJ
fueconorg-3608	172	49	statements	statement	NOUN
fueconorg-3608	172	50	in	in	ADP
fueconorg-3608	172	51	the	the	DET
fueconorg-3608	172	52	region	region	NOUN
fueconorg-3608	172	53	.	.	PUNCT
fueconorg-3608	173	1	references	reference	NOUN
fueconorg-3608	173	2	basheva	basheva	PROPN
fueconorg-3608	173	3	,	,	PUNCT
fueconorg-3608	173	4	s.	s.	PROPN
fueconorg-3608	173	5	&	&	CCONJ
fueconorg-3608	173	6	boyanov	boyanov	PROPN
fueconorg-3608	173	7	,	,	PUNCT
fueconorg-3608	173	8	b.	b.	PROPN
fueconorg-3608	173	9	(	(	PUNCT
fueconorg-3608	173	10	2015	2015	NUM
fueconorg-3608	173	11	)	)	PUNCT
fueconorg-3608	173	12	.	.	PUNCT
fueconorg-3608	174	1	regulation	regulation	NOUN
fueconorg-3608	174	2	of	of	ADP
fueconorg-3608	174	3	the	the	DET
fueconorg-3608	174	4	bulgarian	bulgarian	ADJ
fueconorg-3608	174	5	accounting	accounting	NOUN
fueconorg-3608	174	6	system	system	NOUN
fueconorg-3608	174	7	and	and	CCONJ
fueconorg-3608	174	8	its	its	PRON
fueconorg-3608	174	9	future	future	ADJ
fueconorg-3608	174	10	perspectives	perspective	NOUN
fueconorg-3608	174	11	,	,	PUNCT
fueconorg-3608	174	12	zeszyty	zeszyty	NOUN
fueconorg-3608	174	13	teoretyczne	teoretyczne	NOUN
fueconorg-3608	174	14	rachunkowości	rachunkowości	NOUN
fueconorg-3608	174	15	,	,	PUNCT
fueconorg-3608	174	16	84	84	NUM
fueconorg-3608	174	17	(	(	PUNCT
fueconorg-3608	174	18	140	140	NUM
fueconorg-3608	174	19	)	)	PUNCT
fueconorg-3608	174	20	,	,	PUNCT
fueconorg-3608	174	21	49	49	NUM
fueconorg-3608	174	22	-	-	SYM
fueconorg-3608	174	23	66	66	NUM
fueconorg-3608	174	24	.	.	PUNCT
fueconorg-3608	175	1	ernst&young	ernst&young	PROPN
fueconorg-3608	175	2	.	.	PUNCT
fueconorg-3608	176	1	(	(	PUNCT
fueconorg-3608	176	2	2016	2016	NUM
fueconorg-3608	176	3	)	)	PUNCT
fueconorg-3608	176	4	.	.	PUNCT
fueconorg-3608	177	1	doing	do	VERB
fueconorg-3608	177	2	business	business	NOUN
fueconorg-3608	177	3	in	in	ADP
fueconorg-3608	177	4	poland	poland	PROPN
fueconorg-3608	177	5	accounting	account	VERB
fueconorg-3608	177	6	and	and	CCONJ
fueconorg-3608	177	7	auditing	auditing	NOUN
fueconorg-3608	177	8	,	,	PUNCT
fueconorg-3608	177	9	poland	poland	PROPN
fueconorg-3608	177	10	:	:	PUNCT
fueconorg-3608	177	11	ey	ey	NOUN
fueconorg-3608	177	12	,	,	PUNCT
fueconorg-3608	177	13	retrieved	retrieve	VERB
fueconorg-3608	177	14	from	from	ADP
fueconorg-3608	177	15	:	:	PUNCT
fueconorg-3608	177	16	http://www.ey.com/publication/vwluassets/ey-doing-business-in-poland-accounting-andauditing/$file/ey-dbp-accounting-and-auditing.pdf	http://www.ey.com/publication/vwluassets/ey-doing-business-in-poland-accounting-andauditing/$file/ey-dbp-accounting-and-auditing.pdf	NOUN
fueconorg-3608	177	17	,	,	PUNCT
fueconorg-3608	177	18	accessed	access	VERB
fueconorg-3608	177	19	on	on	ADP
fueconorg-3608	177	20	:	:	PUNCT
fueconorg-3608	177	21	02.03.2018	02.03.2018	NOUN
fueconorg-3608	177	22	.	.	PUNCT
fueconorg-3608	178	1	esma	esma	PROPN
fueconorg-3608	178	2	.	.	PUNCT
fueconorg-3608	179	1	(	(	PUNCT
fueconorg-3608	179	2	2015	2015	NUM
fueconorg-3608	179	3	)	)	PUNCT
fueconorg-3608	179	4	.	.	PUNCT
fueconorg-3608	180	1	report	report	NOUN
fueconorg-3608	180	2	on	on	ADP
fueconorg-3608	180	3	enforcement	enforcement	NOUN
fueconorg-3608	180	4	and	and	CCONJ
fueconorg-3608	180	5	regulatory	regulatory	ADJ
fueconorg-3608	180	6	activities	activity	NOUN
fueconorg-3608	180	7	of	of	ADP
fueconorg-3608	180	8	accounting	accounting	NOUN
fueconorg-3608	180	9	enforcers	enforcer	NOUN
fueconorg-3608	180	10	in	in	ADP
fueconorg-3608	180	11	2014	2014	NUM
fueconorg-3608	180	12	,	,	PUNCT
fueconorg-3608	180	13	retrieved	retrieve	VERB
fueconorg-3608	180	14	from	from	ADP
fueconorg-3608	180	15	:	:	PUNCT
fueconorg-3608	180	16	https://www.esma.europa.eu/sites/default/files/library/2015/11/2015659_activity_report_on_accounting_enforcers	https://www.esma.europa.eu/sites/default/files/library/2015/11/2015659_activity_report_on_accounting_enforcer	NOUN
fueconorg-3608	180	17	_	_	SYM
fueconorg-3608	180	18	in_europe_in_2014.pdf	in_europe_in_2014.pdf	PROPN
fueconorg-3608	180	19	,	,	PUNCT
fueconorg-3608	180	20	accessed	access	VERB
fueconorg-3608	180	21	on	on	ADP
fueconorg-3608	180	22	:	:	PUNCT
fueconorg-3608	180	23	22.02.2018	22.02.2018	PROPN
fueconorg-3608	180	24	.	.	PUNCT
fueconorg-3608	181	1	gláserová	gláserová	PROPN
fueconorg-3608	181	2	,	,	PUNCT
fueconorg-3608	181	3	j.	j.	PROPN
fueconorg-3608	181	4	,	,	PUNCT
fueconorg-3608	181	5	otavová	otavová	PROPN
fueconorg-3608	181	6	m.	m.	PROPN
fueconorg-3608	181	7	&	&	CCONJ
fueconorg-3608	181	8	dřǐnovská	dřǐnovská	PROPN
fueconorg-3608	181	9	e.	e.	PROPN
fueconorg-3608	181	10	(	(	PUNCT
fueconorg-3608	181	11	2017	2017	NUM
fueconorg-3608	181	12	)	)	PUNCT
fueconorg-3608	181	13	.	.	PUNCT
fueconorg-3608	182	1	impact	impact	NOUN
fueconorg-3608	182	2	of	of	ADP
fueconorg-3608	182	3	transposition	transposition	NOUN
fueconorg-3608	182	4	of	of	ADP
fueconorg-3608	182	5	the	the	DET
fueconorg-3608	182	6	directive	directive	NOUN
fueconorg-3608	182	7	2013/34	2013/34	NUM
fueconorg-3608	182	8	eu	eu	NOUN
fueconorg-3608	182	9	into	into	ADP
fueconorg-3608	182	10	the	the	DET
fueconorg-3608	182	11	national	national	ADJ
fueconorg-3608	182	12	laws	law	NOUN
fueconorg-3608	182	13	of	of	ADP
fueconorg-3608	182	14	eu	eu	PROPN
fueconorg-3608	182	15	members	members	PROPN
fueconorg-3608	182	16	states	state	VERB
fueconorg-3608	182	17	emphatically	emphatically	ADV
fueconorg-3608	182	18	v4	v4	PROPN
fueconorg-3608	182	19	.	.	PUNCT
fueconorg-3608	183	1	acta	acta	PROPN
fueconorg-3608	183	2	universitatis	universitatis	PROPN
fueconorg-3608	183	3	agriculturae	agriculturae	PROPN
fueconorg-3608	183	4	et	et	PROPN
fueconorg-3608	183	5	silviculturae	silviculturae	PROPN
fueconorg-3608	183	6	mendelianae	mendelianae	PROPN
fueconorg-3608	183	7	brunensis	brunensis	PROPN
fueconorg-3608	183	8	,	,	PUNCT
fueconorg-3608	183	9	65	65	NUM
fueconorg-3608	183	10	(	(	PUNCT
fueconorg-3608	183	11	2	2	NUM
fueconorg-3608	183	12	)	)	PUNCT
fueconorg-3608	183	13	,	,	PUNCT
fueconorg-3608	183	14	631	631	NUM
fueconorg-3608	183	15	-	-	SYM
fueconorg-3608	183	16	639	639	NUM
fueconorg-3608	183	17	.	.	PUNCT
fueconorg-3608	184	1	knežević	knežević	PROPN
fueconorg-3608	184	2	g.	g.	PROPN
fueconorg-3608	184	3	,	,	PUNCT
fueconorg-3608	184	4	pavlović	pavlović	VERB
fueconorg-3608	184	5	,	,	PUNCT
fueconorg-3608	184	6	v.	v.	PROPN
fueconorg-3608	184	7	&	&	CCONJ
fueconorg-3608	184	8	stevanović	stevanović	PROPN
fueconorg-3608	184	9	,	,	PUNCT
fueconorg-3608	184	10	s.	s.	PROPN
fueconorg-3608	184	11	(	(	PUNCT
fueconorg-3608	184	12	2017	2017	NUM
fueconorg-3608	184	13	)	)	PUNCT
fueconorg-3608	184	14	.	.	PUNCT
fueconorg-3608	185	1	izveštavanje	izveštavanje	PROPN
fueconorg-3608	185	2	o	o	PROPN
fueconorg-3608	185	3	održivom	održivom	NOUN
fueconorg-3608	185	4	razvoju	razvoju	PROPN
fueconorg-3608	185	5	–	–	PUNCT
fueconorg-3608	185	6	karakteristike	karakteristike	NOUN
fueconorg-3608	185	7	,	,	PUNCT
fueconorg-3608	185	8	ograničenja	ograničenja	NOUN
fueconorg-3608	186	1	i	i	PRON
fueconorg-3608	186	2	perspektive	perspektive	ADJ
fueconorg-3608	186	3	u	u	NOUN
fueconorg-3608	186	4	republici	republici	PROPN
fueconorg-3608	186	5	srbiji	srbiji	NOUN
fueconorg-3608	186	6	,	,	PUNCT
fueconorg-3608	186	7	[	[	X
fueconorg-3608	186	8	reporting	report	VERB
fueconorg-3608	186	9	on	on	ADP
fueconorg-3608	186	10	sustainable	sustainable	ADJ
fueconorg-3608	186	11	development	development	NOUN
fueconorg-3608	186	12	characteristics	characteristic	NOUN
fueconorg-3608	186	13	,	,	PUNCT
fueconorg-3608	186	14	disadvantages	disadvantage	NOUN
fueconorg-3608	186	15	and	and	CCONJ
fueconorg-3608	186	16	perspectives	perspective	NOUN
fueconorg-3608	186	17	in	in	ADP
fueconorg-3608	186	18	the	the	DET
fueconorg-3608	186	19	republic	republic	NOUN
fueconorg-3608	186	20	of	of	ADP
fueconorg-3608	186	21	serbia	serbia	PROPN
fueconorg-3608	186	22	]	]	PUNCT
fueconorg-3608	186	23	.	.	PUNCT
fueconorg-3608	187	1	poslovna	poslovna	NOUN
fueconorg-3608	187	2	ekonomija	ekonomija	VERB
fueconorg-3608	187	3	,	,	PUNCT
fueconorg-3608	187	4	11	11	NUM
fueconorg-3608	187	5	(	(	PUNCT
fueconorg-3608	187	6	1	1	NUM
fueconorg-3608	187	7	)	)	PUNCT
fueconorg-3608	187	8	,	,	PUNCT
fueconorg-3608	187	9	83	83	NUM
fueconorg-3608	187	10	-	-	SYM
fueconorg-3608	187	11	102	102	NUM
fueconorg-3608	187	12	.	.	PUNCT
fueconorg-3608	188	1	176	176	NUM
fueconorg-3608	188	2	d.	d.	PROPN
fueconorg-3608	188	3	ranđelović	ranđelović	PROPN
fueconorg-3608	188	4	,	,	PUNCT
fueconorg-3608	188	5	t.	t.	PROPN
fueconorg-3608	188	6	đukić	đukić	PROPN
fueconorg-3608	188	7	maclullic	maclullic	PROPN
fueconorg-3608	188	8	k.k	k.k	PROPN
fueconorg-3608	188	9	.	.	PROPN
fueconorg-3608	188	10	&	&	CCONJ
fueconorg-3608	188	11	gurảu	gurảu	PROPN
fueconorg-3608	188	12	c.	c.	PROPN
fueconorg-3608	188	13	(	(	PUNCT
fueconorg-3608	188	14	2004	2004	NUM
fueconorg-3608	188	15	)	)	PUNCT
fueconorg-3608	188	16	,	,	PUNCT
fueconorg-3608	188	17	the	the	DET
fueconorg-3608	188	18	relationship	relationship	NOUN
fueconorg-3608	188	19	between	between	ADP
fueconorg-3608	188	20	economic	economic	ADJ
fueconorg-3608	188	21	performance	performance	NOUN
fueconorg-3608	188	22	and	and	CCONJ
fueconorg-3608	188	23	accounting	accounting	NOUN
fueconorg-3608	188	24	system	system	NOUN
fueconorg-3608	188	25	reform	reform	NOUN
fueconorg-3608	188	26	in	in	ADP
fueconorg-3608	188	27	the	the	DET
fueconorg-3608	188	28	cee	cee	NOUN
fueconorg-3608	188	29	region	region	NOUN
fueconorg-3608	188	30	:	:	PUNCT
fueconorg-3608	188	31	the	the	DET
fueconorg-3608	188	32	case	case	NOUN
fueconorg-3608	188	33	of	of	ADP
fueconorg-3608	188	34	poland	poland	PROPN
fueconorg-3608	188	35	and	and	CCONJ
fueconorg-3608	188	36	romania	romania	PROPN
fueconorg-3608	188	37	,	,	PUNCT
fueconorg-3608	188	38	edinburg	edinburg	PROPN
fueconorg-3608	188	39	:	:	PUNCT
fueconorg-3608	188	40	heriot	heriot	NOUN
fueconorg-3608	188	41	-	-	PUNCT
fueconorg-3608	188	42	watt	watt	NOUN
fueconorg-3608	188	43	university	university	NOUN
fueconorg-3608	188	44	.	.	PUNCT
fueconorg-3608	189	1	miková	miková	PROPN
fueconorg-3608	189	2	t.	t.	PROPN
fueconorg-3608	189	3	&	&	CCONJ
fueconorg-3608	189	4	zárová	zárová	PROPN
fueconorg-3608	189	5	m.	m.	PROPN
fueconorg-3608	189	6	(	(	PUNCT
fueconorg-3608	189	7	2015	2015	NUM
fueconorg-3608	189	8	)	)	PUNCT
fueconorg-3608	189	9	.	.	PUNCT
fueconorg-3608	190	1	important	important	ADJ
fueconorg-3608	190	2	changes	change	NOUN
fueconorg-3608	190	3	in	in	ADP
fueconorg-3608	190	4	the	the	DET
fueconorg-3608	190	5	czech	czech	PROPN
fueconorg-3608	190	6	accounting	account	VERB
fueconorg-3608	190	7	regulatory	regulatory	ADJ
fueconorg-3608	190	8	system	system	NOUN
fueconorg-3608	190	9	,	,	PUNCT
fueconorg-3608	190	10	procedia	procedia	NOUN
fueconorg-3608	190	11	economics	economic	NOUN
fueconorg-3608	190	12	and	and	CCONJ
fueconorg-3608	190	13	finance	finance	NOUN
fueconorg-3608	190	14	,	,	PUNCT
fueconorg-3608	190	15	25	25	NUM
fueconorg-3608	190	16	,	,	PUNCT
fueconorg-3608	190	17	185	185	NUM
fueconorg-3608	190	18	-	-	SYM
fueconorg-3608	190	19	191	191	NUM
fueconorg-3608	190	20	.	.	PUNCT
fueconorg-3608	191	1	obradović	obradović	NOUN
fueconorg-3608	191	2	,	,	PUNCT
fueconorg-3608	191	3	v.	v.	PROPN
fueconorg-3608	191	4	&	&	CCONJ
fueconorg-3608	191	5	karapavlović	karapavlović	PROPN
fueconorg-3608	191	6	n.	n.	PROPN
fueconorg-3608	191	7	(	(	PUNCT
fueconorg-3608	191	8	2015	2015	NUM
fueconorg-3608	191	9	)	)	PUNCT
fueconorg-3608	191	10	.	.	PUNCT
fueconorg-3608	192	1	standardi	standardi	NOUN
fueconorg-3608	192	2	finansijskog	finansijskog	VERB
fueconorg-3608	192	3	izveštavanja	izveštavanja	ADJ
fueconorg-3608	192	4	u	u	NOUN
fueconorg-3608	192	5	evropskoj	evropskoj	NOUN
fueconorg-3608	192	6	uniji	uniji	NOUN
fueconorg-3608	192	7	i	i	PRON
fueconorg-3608	192	8	srbiji	srbiji	VERB
fueconorg-3608	192	9	–	–	PUNCT
fueconorg-3608	192	10	komparativna	komparativna	NOUN
fueconorg-3608	192	11	analiza	analiza	NOUN
fueconorg-3608	192	12	[	[	X
fueconorg-3608	192	13	financial	financial	ADJ
fueconorg-3608	192	14	reporting	reporting	NOUN
fueconorg-3608	192	15	standard	standard	NOUN
fueconorg-3608	192	16	in	in	ADP
fueconorg-3608	192	17	the	the	DET
fueconorg-3608	192	18	eu	eu	PROPN
fueconorg-3608	192	19	and	and	CCONJ
fueconorg-3608	192	20	serbia	serbia	PROPN
fueconorg-3608	192	21	–	–	PUNCT
fueconorg-3608	192	22	comparative	comparative	ADJ
fueconorg-3608	192	23	analaysis	analaysis	NOUN
fueconorg-3608	192	24	]	]	PUNCT
fueconorg-3608	192	25	.	.	PUNCT
fueconorg-3608	193	1	in	in	ADP
fueconorg-3608	193	2	:	:	PUNCT
fueconorg-3608	193	3	jakšić	jakšić	PROPN
fueconorg-3608	193	4	m.	m.	NOUN
fueconorg-3608	193	5	,	,	PUNCT
fueconorg-3608	193	6	stojanović	stojanović	NOUN
fueconorg-3608	194	1	aleksić	aleksić	PROPN
fueconorg-3608	194	2	v.	v.	PROPN
fueconorg-3608	194	3	,	,	PUNCT
fueconorg-3608	194	4	mimović	mimović	NOUN
fueconorg-3608	194	5	,	,	PUNCT
fueconorg-3608	194	6	p.	p.	NOUN
fueconorg-3608	194	7	(	(	PUNCT
fueconorg-3608	194	8	eds	ed	NOUN
fueconorg-3608	194	9	)	)	PUNCT
fueconorg-3608	194	10	,	,	PUNCT
fueconorg-3608	194	11	ekonomski	ekonomski	NOUN
fueconorg-3608	194	12	i	i	PRON
fueconorg-3608	194	13	socijalni	socijalni	ADJ
fueconorg-3608	194	14	aspekti	aspekti	NOUN
fueconorg-3608	194	15	priključivanja	priključivanja	PROPN
fueconorg-3608	194	16	srbije	srbije	PROPN
fueconorg-3608	194	17	evropskoj	evropskoj	PROPN
fueconorg-3608	194	18	uniji	uniji	NOUN
fueconorg-3608	194	19	,	,	PUNCT
fueconorg-3608	194	20	(	(	PUNCT
fueconorg-3608	194	21	pp.415	pp.415	NOUN
fueconorg-3608	194	22	-	-	PUNCT
fueconorg-3608	194	23	425	425	NUM
fueconorg-3608	194	24	)	)	PUNCT
fueconorg-3608	194	25	.	.	PUNCT
fueconorg-3608	195	1	kragujevac	kragujevac	PROPN
fueconorg-3608	195	2	:	:	PUNCT
fueconorg-3608	195	3	ekonomski	ekonomski	PROPN
fueconorg-3608	195	4	fakultet	fakultet	NOUN
fueconorg-3608	195	5	,	,	PUNCT
fueconorg-3608	195	6	univerzitet	univerzitet	NOUN
fueconorg-3608	195	7	u	u	PROPN
fueconorg-3608	195	8	kragujevcu	kragujevcu	VERB
fueconorg-3608	195	9	.	.	PUNCT
fueconorg-3608	196	1	perrin	perrin	PROPN
fueconorg-3608	196	2	,	,	PUNCT
fueconorg-3608	196	3	r.	r.	PROPN
fueconorg-3608	196	4	,	,	PUNCT
fueconorg-3608	196	5	schӧb	schӧb	PROPN
fueconorg-3608	196	6	r.	r.	PROPN
fueconorg-3608	196	7	&	&	CCONJ
fueconorg-3608	196	8	manlache	manlache	PROPN
fueconorg-3608	196	9	a.	a.	PROPN
fueconorg-3608	196	10	(	(	PUNCT
fueconorg-3608	196	11	2015	2015	NUM
fueconorg-3608	196	12	)	)	PUNCT
fueconorg-3608	196	13	.	.	PUNCT
fueconorg-3608	197	1	plan	plan	NOUN
fueconorg-3608	197	2	contabil	contabil	X
fueconorg-3608	197	3	chart	chart	NOUN
fueconorg-3608	197	4	of	of	ADP
fueconorg-3608	197	5	accounts	account	NOUN
fueconorg-3608	197	6	,	,	PUNCT
fueconorg-3608	197	7	kpmg	kpmg	PROPN
fueconorg-3608	197	8	,	,	PUNCT
fueconorg-3608	197	9	retrieved	retrieve	VERB
fueconorg-3608	197	10	from	from	ADP
fueconorg-3608	197	11	:	:	PUNCT
fueconorg-3608	197	12	https://assets.kpmg.com/content/dam/kpmg/ro/pdf/plan-de-conturi-2016-web.pdf	https://assets.kpmg.com/content/dam/kpmg/ro/pdf/plan-de-conturi-2016-web.pdf	PROPN
fueconorg-3608	197	13	,	,	PUNCT
fueconorg-3608	197	14	accessed	access	VERB
fueconorg-3608	197	15	on	on	ADP
fueconorg-3608	197	16	:	:	PUNCT
fueconorg-3608	197	17	02.03.2018	02.03.2018	NOUN
fueconorg-3608	197	18	.	.	PUNCT
fueconorg-3608	198	1	stojanović	stojanović	NOUN
fueconorg-3608	198	2	-	-	PUNCT
fueconorg-3608	198	3	blab	blab	NOUN
fueconorg-3608	198	4	,	,	PUNCT
fueconorg-3608	198	5	m.	m.	NOUN
fueconorg-3608	198	6	,	,	PUNCT
fueconorg-3608	198	7	blab	blab	PROPN
fueconorg-3608	198	8	,	,	PUNCT
fueconorg-3608	198	9	d.	d.	PROPN
fueconorg-3608	198	10	&	&	CCONJ
fueconorg-3608	198	11	spasić	spasić	PROPN
fueconorg-3608	198	12	,	,	PUNCT
fueconorg-3608	198	13	d.	d.	PROPN
fueconorg-3608	198	14	(	(	PUNCT
fueconorg-3608	198	15	2016	2016	NUM
fueconorg-3608	198	16	)	)	PUNCT
fueconorg-3608	198	17	.	.	PUNCT
fueconorg-3608	199	1	sustainability	sustainability	NOUN
fueconorg-3608	199	2	reporting	reporting	NOUN
fueconorg-3608	199	3	–	–	PUNCT
fueconorg-3608	199	4	a	a	DET
fueconorg-3608	199	5	challenge	challenge	NOUN
fueconorg-3608	199	6	for	for	ADP
fueconorg-3608	199	7	serbian	serbian	ADJ
fueconorg-3608	199	8	companies	company	NOUN
fueconorg-3608	199	9	.	.	PUNCT
fueconorg-3608	200	1	teme	teme	PROPN
fueconorg-3608	200	2	,	,	PUNCT
fueconorg-3608	200	3	40	40	NUM
fueconorg-3608	200	4	(	(	PUNCT
fueconorg-3608	200	5	4	4	NUM
fueconorg-3608	200	6	)	)	PUNCT
fueconorg-3608	200	7	,	,	PUNCT
fueconorg-3608	200	8	1349	1349	NUM
fueconorg-3608	200	9	-	-	SYM
fueconorg-3608	200	10	1366	1366	NUM
fueconorg-3608	200	11	.	.	PUNCT
fueconorg-3608	201	1	thomas	thomas	PROPN
fueconorg-3608	201	2	,	,	PUNCT
fueconorg-3608	201	3	w.	w.	PROPN
fueconorg-3608	201	4	&	&	CCONJ
fueconorg-3608	201	5	maguire	maguire	PROPN
fueconorg-3608	201	6	,	,	PUNCT
fueconorg-3608	201	7	a.	a.	NOUN
fueconorg-3608	201	8	(	(	PUNCT
fueconorg-3608	201	9	2014	2014	NUM
fueconorg-3608	201	10	)	)	PUNCT
fueconorg-3608	201	11	.	.	PUNCT
fueconorg-3608	202	1	changes	change	NOUN
fueconorg-3608	202	2	ahead	ahead	ADV
fueconorg-3608	202	3	for	for	ADP
fueconorg-3608	202	4	corporate	corporate	ADJ
fueconorg-3608	202	5	sustainability	sustainability	NOUN
fueconorg-3608	202	6	disclosures	disclosure	NOUN
fueconorg-3608	202	7	following	follow	VERB
fueconorg-3608	202	8	publication	publication	NOUN
fueconorg-3608	202	9	of	of	ADP
fueconorg-3608	202	10	new	new	ADJ
fueconorg-3608	202	11	eu	eu	PROPN
fueconorg-3608	202	12	directive	directive	NOUN
fueconorg-3608	202	13	,	,	PUNCT
fueconorg-3608	202	14	new	new	PROPN
fueconorg-3608	202	15	york	york	PROPN
fueconorg-3608	202	16	:	:	PUNCT
fueconorg-3608	202	17	willkie	willkie	PROPN
fueconorg-3608	202	18	farr	farr	PROPN
fueconorg-3608	202	19	&	&	CCONJ
fueconorg-3608	202	20	gallagher	gallagher	PROPN
fueconorg-3608	202	21	llp	llp	PROPN
fueconorg-3608	202	22	,	,	PUNCT
fueconorg-3608	202	23	retrieved	retrieve	VERB
fueconorg-3608	202	24	from	from	ADP
fueconorg-3608	202	25	:	:	PUNCT
fueconorg-3608	202	26	http://www.willkie.com/~/media/files/publications/2014/12/changes_ahead_for_corporate_sustainability	http://www.willkie.com/~/media/files/publications/2014/12/changes_ahead_for_corporate_sustainability	NOUN
fueconorg-3608	202	27	_	_	PUNCT
fueconorg-3608	203	1	disclosures_following_publication_of_new_eu_directive.pdf	disclosures_following_publication_of_new_eu_directive.pdf	NOUN
fueconorg-3608	203	2	,	,	PUNCT
fueconorg-3608	203	3	accessed	access	VERB
fueconorg-3608	203	4	on:14.02.2018	on:14.02.2018	PROPN
fueconorg-3608	203	5	.	.	PROPN
fueconorg-3608	203	6	harmonizacija	harmonizacija	NOUN
fueconorg-3608	203	7	računovodstvene	računovodstvene	PROPN
fueconorg-3608	203	8	regulative	regulative	ADJ
fueconorg-3608	203	9	na	na	ADP
fueconorg-3608	203	10	području	području	PROPN
fueconorg-3608	203	11	evropske	evropske	PROPN
fueconorg-3608	203	12	unije	unije	PROPN
fueconorg-3608	203	13	sa	sa	PROPN
fueconorg-3608	203	14	posebnim	posebnim	PROPN
fueconorg-3608	203	15	osvrtom	osvrtom	PROPN
fueconorg-3608	203	16	na	na	PROPN
fueconorg-3608	203	17	eu	eu	PROPN
fueconorg-3608	203	18	zemlje	zemlje	X
fueconorg-3608	203	19	centralne	centralne	NOUN
fueconorg-3608	203	20	i	i	PRON
fueconorg-3608	203	21	istočne	istočne	VERB
fueconorg-3608	203	22	evrope	evrope	PROPN
fueconorg-3608	203	23	nastanak	nastanak	NOUN
fueconorg-3608	203	24	i	i	PRON
fueconorg-3608	203	25	razvoj	razvoj	VERB
fueconorg-3608	203	26	jedinstvenog	jedinstvenog	PROPN
fueconorg-3608	203	27	evropskog	evropskog	VERB
fueconorg-3608	203	28	tržišta	tržišta	PROPN
fueconorg-3608	203	29	nametnuo	nametnuo	PROPN
fueconorg-3608	203	30	je	je	PROPN
fueconorg-3608	203	31	potrebu	potrebu	PROPN
fueconorg-3608	203	32	usklađivanja	usklađivanja	PROPN
fueconorg-3608	203	33	finansijskog	finansijskog	PROPN
fueconorg-3608	203	34	izveštavanja	izveštavanja	ADJ
fueconorg-3608	203	35	poslovnih	poslovnih	ADJ
fueconorg-3608	203	36	subjekata	subjekata	NOUN
fueconorg-3608	203	37	na	na	PROPN
fueconorg-3608	203	38	području	području	PROPN
fueconorg-3608	203	39	evropske	evropske	PROPN
fueconorg-3608	203	40	unije	unije	PROPN
fueconorg-3608	203	41	.	.	PUNCT
fueconorg-3608	204	1	evropska	evropska	PROPN
fueconorg-3608	204	2	unija	unija	PROPN
fueconorg-3608	204	3	putem	putem	PROPN
fueconorg-3608	204	4	regulativa	regulativa	NOUN
fueconorg-3608	204	5	i	i	PRON
fueconorg-3608	204	6	direktiva	direktiva	PROPN
fueconorg-3608	204	7	,	,	PUNCT
fueconorg-3608	204	8	kao	kao	PROPN
fueconorg-3608	204	9	osnovnih	osnovnih	PROPN
fueconorg-3608	204	10	instrumenata	instrumenata	PROPN
fueconorg-3608	204	11	,	,	PUNCT
fueconorg-3608	204	12	podstiče	podstiče	VERB
fueconorg-3608	204	13	harmonizaciju	harmonizaciju	PROPN
fueconorg-3608	204	14	nacionalnih	nacionalnih	PROPN
fueconorg-3608	204	15	računovodstvenih	računovodstvenih	PROPN
fueconorg-3608	204	16	okvira	okvira	PROPN
fueconorg-3608	204	17	aquaris	aquaris	PROPN
fueconorg-3608	204	18	-	-	PUNCT
fueconorg-3608	204	19	om	om	PROPN
fueconorg-3608	204	20	,	,	PUNCT
fueconorg-3608	204	21	s	s	PROPN
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fueconorg-3608	204	23	,	,	PUNCT
fueconorg-3608	204	24	kao	kao	PROPN
fueconorg-3608	205	1	i	i	PRON
fueconorg-3608	205	2	harmonizaciju	harmonizaciju	PROPN
fueconorg-3608	205	3	računovodstvenih	računovodstvenih	PROPN
fueconorg-3608	205	4	praksi	praksi	PROPN
fueconorg-3608	205	5	između	između	PROPN
fueconorg-3608	205	6	pojedinih	pojedinih	ADJ
fueconorg-3608	205	7	zemalja	zemalja	PROPN
fueconorg-3608	205	8	članica	članica	PROPN
fueconorg-3608	205	9	,	,	PUNCT
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fueconorg-3608	205	11	,	,	PUNCT
fueconorg-3608	205	12	zemalja	zemalja	NOUN
fueconorg-3608	205	13	koje	koje	NOUN
fueconorg-3608	205	14	pretenduju	pretenduju	NOUN
fueconorg-3608	205	15	na	na	ADP
fueconorg-3608	205	16	članstvo	članstvo	NOUN
fueconorg-3608	205	17	,	,	PUNCT
fueconorg-3608	205	18	s	s	VERB
fueconorg-3608	205	19	druge	druge	ADJ
fueconorg-3608	205	20	strane	strane	NOUN
fueconorg-3608	205	21	.	.	PUNCT
fueconorg-3608	206	1	zemlje	zemlje	PROPN
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fueconorg-3608	207	1	i	i	PRON
fueconorg-3608	207	2	istočne	istočne	VERB
fueconorg-3608	207	3	evrope	evrope	PROPN
fueconorg-3608	207	4	pripadaju	pripadaju	PROPN
fueconorg-3608	207	5	ili	ili	PROPN
fueconorg-3608	207	6	su	su	PROPN
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fueconorg-3608	207	8	prema	prema	PROPN
fueconorg-3608	207	9	modelu	modelu	PROPN
fueconorg-3608	207	10	finansijskog	finansijskog	PROPN
fueconorg-3608	207	11	izveštavanja	izveštavanja	PROPN
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fueconorg-3608	207	15	,	,	PUNCT
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fueconorg-3608	208	4	.	.	PUNCT
fueconorg-3608	209	1	u	u	PROPN
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fueconorg-3608	209	4	,	,	PUNCT
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fueconorg-3608	209	7	određenih	određenih	ADJ
fueconorg-3608	209	8	zemalja	zemalja	ADJ
fueconorg-3608	209	9	centralne	centralne	NOUN
fueconorg-3608	209	10	i	i	PRON
fueconorg-3608	209	11	istočne	istočne	VERB
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fueconorg-3608	209	13	u	u	PROPN
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fueconorg-3608	209	15	finansijskog	finansijskog	PRON
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fueconorg-3608	209	17	u	u	NOUN
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fueconorg-3608	209	19	na	na	PROPN
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fueconorg-3608	209	24	.	.	PUNCT
fueconorg-3608	210	1	komparativnom	komparativnom	PROPN
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fueconorg-3608	210	4	na	na	PART
fueconorg-3608	210	5	opšte	opšte	VERB
fueconorg-3608	210	6	odlike	odlike	ADP
fueconorg-3608	210	7	regulatornih	regulatornih	PROPN
fueconorg-3608	210	8	okvira	okvira	PROPN
fueconorg-3608	210	9	pojedinih	pojedinih	PROPN
fueconorg-3608	210	10	nacionalnih	nacionalnih	PROPN
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fueconorg-3608	210	12	,	,	PUNCT
fueconorg-3608	210	13	čija	čija	VERB
fueconorg-3608	210	14	bi	bi	ADJ
fueconorg-3608	210	15	pozitivna	pozitivna	PROPN
fueconorg-3608	210	16	iskustva	iskustva	PROPN
fueconorg-3608	210	17	mogla	mogla	PROPN
fueconorg-3608	210	18	biti	biti	PROPN
fueconorg-3608	210	19	primenjena	primenjena	PROPN
fueconorg-3608	210	20	u	u	PROPN
fueconorg-3608	210	21	razvoju	razvoju	PROPN
fueconorg-3608	210	22	računovodstvene	računovodstvene	PROPN
fueconorg-3608	210	23	regulative	regulative	ADJ
fueconorg-3608	210	24	naše	naše	PROPN
fueconorg-3608	210	25	zemlje	zemlje	X
fueconorg-3608	210	26	.	.	PUNCT
fueconorg-3608	211	1	ključne	ključne	PROPN
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fueconorg-3608	211	3	:	:	PUNCT
fueconorg-3608	211	4	finansijsko	finansijsko	ADJ
fueconorg-3608	211	5	izveštavanje	izveštavanje	NOUN
fueconorg-3608	211	6	,	,	PUNCT
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fueconorg-3608	211	8	,	,	PUNCT
fueconorg-3608	211	9	centralna	centralna	PROPN
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fueconorg-3608	211	13	,	,	PUNCT
fueconorg-3608	211	14	međunarodna	međunarodna	ADV
fueconorg-3608	211	15	računovodstvena	računovodstvena	PROPN
fueconorg-3608	211	16	regulativa	regulativa	PROPN