id	sid	eid	entity	type
faba-187	1	1	daniela feschiyan	PERSON
faba-187	1	2	radka andasarova	PERSON
faba-187	1	3	6	CARDINAL
faba-187	1	4	1	CARDINAL
faba-187	1	5	2024 34	DATE
faba-187	1	6	6	CARDINAL
faba-187	1	7	1	CARDINAL
faba-187	1	8	2024	CARDINAL
faba-187	1	9	issn 2603-5324	PERSON
faba-187	1	10	bulgaria	GPE
faba-187	1	11	european	NORP
faba-187	1	12	daniela feschiyan1	PERSON
faba-187	1	13	andasarova2	ORG
faba-187	1	14	university of national and world economy, sofia	ORG
faba-187	1	15	bulgaria1	ORG
faba-187	1	16	university of national and world economy, sofia	ORG
faba-187	1	17	bulgaria1	GPE
faba-187	1	18	20	CARDINAL
faba-187	1	19	february 2024	DATE
faba-187	1	20	31	CARDINAL
faba-187	1	21	5	CARDINAL
faba-187	1	22	april 2024	DATE
faba-187	1	23	eu	ORG
faba-187	4	1	the european harmonization of accounting systems	ORG
faba-187	4	2	european	NORP
faba-187	4	3	2010	DATE
faba-187	5	1	european	NORP
faba-187	5	2	bulgaria	GPE
faba-187	6	1	european	NORP
faba-187	7	1	pan-european	NORP
faba-187	8	1	ipsas	GPE
faba-187	9	1	jel	ORG
faba-187	9	2	d.feschiyan@gmail.com1 r.a-georgiva@unwe.bg2 mailto	ORG
faba-187	9	3	radka andasarova	PERSON
faba-187	9	4	6	CARDINAL
faba-187	9	5	1	CARDINAL
faba-187	9	6	2024 35	DATE
faba-187	9	7	the end of the 1980s	DATE
faba-187	9	8	the beginning of the 1990s	DATE
faba-187	9	9	melo et al	PERSON
faba-187	9	10	2022	CARDINAL
faba-187	11	1	christiaens et al	PERSON
faba-187	11	2	2015	DATE
faba-187	15	1	european	NORP
faba-187	17	1	k. zlatareva	PERSON
faba-187	17	2	2018	DATE
faba-187	19	1	ipsas	GPE
faba-187	19	2	eu	ORG
faba-187	20	1	549/2013	CARDINAL
faba-187	20	2	european	NORP
faba-187	20	3	european	NORP
faba-187	20	4	the european union	ORG
faba-187	20	5	2010	DATE
faba-187	21	1	european	NORP
faba-187	22	1	m. markova	PERSON
faba-187	22	2	2019	DATE
faba-187	24	1	european	NORP
faba-187	25	1	european	NORP
faba-187	25	2	european	NORP
faba-187	25	3	ipsas	GPE
faba-187	29	1	eu	ORG
faba-187	29	2	the republic of bulgaria	GPE
faba-187	30	1	the years	DATE
faba-187	30	2	bulgaria	GPE
faba-187	30	3	the european union	ORG
faba-187	30	4	the year 2007	DATE
faba-187	34	1	the european commission	ORG
faba-187	34	2	ec	ORG
faba-187	34	3	north atlantic	LOC
faba-187	34	4	nato	ORG
faba-187	34	5	united nations organization	ORG
faba-187	34	6	un	ORG
faba-187	35	1	daniela feschiyan	PERSON
faba-187	35	2	radka andasarova	PERSON
faba-187	35	3	6	CARDINAL
faba-187	35	4	1	CARDINAL
faba-187	35	5	2024 36	DATE
faba-187	35	6	2022	CARDINAL
faba-187	36	1	daniela feschiyan	PERSON
faba-187	36	2	2018	DATE
faba-187	37	1	bulgaria	GPE
faba-187	38	1	the republic of bulgaria	GPE
faba-187	38	2	feschiyan	ORG
faba-187	38	3	2022	CARDINAL
faba-187	39	1	the european commission	ORG
faba-187	39	2	ipsas	GPE
faba-187	39	3	bulgaria	GPE
faba-187	39	4	european	NORP
faba-187	39	5	the international federation of accountants	ORG
faba-187	39	6	eu	ORG
faba-187	41	1	chan 2006, 2008	ORG
faba-187	41	2	2014	DATE
faba-187	41	3	biondi	ORG
faba-187	41	4	2014	DATE
faba-187	41	5	2021	CARDINAL
faba-187	42	1	the past several decades	DATE
faba-187	42	2	martí 2006	DATE
faba-187	42	3	christiaens et al	PERSON
faba-187	42	4	2015	DATE
faba-187	42	5	2022	CARDINAL
faba-187	42	6	2022	CARDINAL
faba-187	44	1	2012	DATE
faba-187	44	2	anglo	NORP
faba-187	45	1	australia	GPE
faba-187	45	2	new zealand	GPE
faba-187	45	3	the united kingdom	GPE
faba-187	45	4	the 1980s	DATE
faba-187	46	1	1994	DATE
faba-187	46	2	2003	DATE
faba-187	46	3	newberry	GPE
faba-187	46	4	2006	DATE
faba-187	47	1	europe	LOC
faba-187	47	2	austria	GPE
faba-187	47	3	france	GPE
faba-187	47	4	spain	GPE
faba-187	47	5	portugal	GPE
faba-187	47	6	switzerland	GPE
faba-187	47	7	ipsas	GPE
faba-187	47	8	2015	DATE
faba-187	48	1	oecd	ORG
faba-187	49	1	oecd	ORG
faba-187	50	1	oecd	ORG
faba-187	51	1	oecd	ORG
faba-187	51	2	ipsas	GPE
faba-187	52	1	bulgaria	GPE
faba-187	52	2	adhikari	PERSON
faba-187	52	3	daniela feschiyan	PERSON
faba-187	52	4	radka andasarova	PERSON
faba-187	52	5	6	CARDINAL
faba-187	52	6	1	CARDINAL
faba-187	52	7	2024 37 2016	DATE
faba-187	54	1	2015	DATE
faba-187	54	2	14	CARDINAL
faba-187	54	3	eu	ORG
faba-187	54	4	bulgaria	GPE
faba-187	55	1	2015	DATE
faba-187	56	1	european	NORP
faba-187	57	1	european	NORP
faba-187	58	1	m. kowalczy	PERSON
faba-187	58	2	j. caruana	PERSON
faba-187	58	3	2022	CARDINAL
faba-187	58	4	two	CARDINAL
faba-187	58	5	eu	ORG
faba-187	58	6	malta	GPE
faba-187	58	7	poland	GPE
faba-187	59	1	two	CARDINAL
faba-187	59	2	eu	ORG
faba-187	60	1	bulgaria	GPE
faba-187	60	2	european	NORP
faba-187	60	3	european	NORP
faba-187	60	4	2010	DATE
faba-187	62	1	bulgaria	GPE
faba-187	62	2	the european accounting	ORG
faba-187	63	1		CARDINAL
faba-187	64	1	the ministry of finance	ORG
faba-187	66	1		CARDINAL
faba-187	68	1	2020	DATE
faba-187	69	1	decades	DATE
faba-187	69	2	bulgaria	GPE
faba-187	70	1	european	NORP
faba-187	70	2	esa-2010	DATE
faba-187	70	3	the european practice	ORG
faba-187	71	1		CARDINAL
faba-187	72	1	the year 2016	DATE
faba-187	72	2	daniela feschiyan	PERSON
faba-187	72	3	ipsas	GPE
faba-187	73	1	daniela feschiyan	PERSON
faba-187	73	2	radka andasarova	PERSON
faba-187	73	3	6	CARDINAL
faba-187	73	4	1	CARDINAL
faba-187	73	5	2024 38	DATE
faba-187	73	6	2020	DATE
faba-187	74	1		CARDINAL
faba-187	75	1	ipsas	GPE
faba-187	77	1	annual	DATE
faba-187	77	2	bulgaria	GPE
faba-187	78	1		CARDINAL
faba-187	80	1	bulgaria	GPE
faba-187	81	1		CARDINAL
faba-187	82	1	bulgaria	GPE
faba-187	82	2	2013	DATE
faba-187	83	1	d. feschiyan	PERSON
faba-187	83	2	2020	DATE
faba-187	83	3	ipsas	GPE
faba-187	84	1	annual	DATE
faba-187	85	1	first	ORDINAL
faba-187	86	1	eu	ORG
faba-187	87	1	bulgaria	GPE
faba-187	93	1	eu	ORG
faba-187	93	2	bulgaria	GPE
faba-187	93	3	2010	DATE
faba-187	94	1	2012	DATE
faba-187	95	1	ipsas	GPE
faba-187	95	2	bulgaria	GPE
faba-187	96	1	feschiyan	PERSON
faba-187	96	2	2013	DATE
faba-187	98	1	daniela feschiyan	PERSON
faba-187	98	2	radka andasarova	PERSON
faba-187	98	3	6	CARDINAL
faba-187	98	4	1	CARDINAL
faba-187	98	5	2024 39	DATE
faba-187	100	1	ipsas	GPE
faba-187	102	1	ipsas	GPE
faba-187	102	2	three	CARDINAL
faba-187	105	1	ipsas	GPE
faba-187	105	2	bulgaria	GPE
faba-187	105	3	the european union	ORG
faba-187	110	1	ec	ORG
faba-187	112	1	european	NORP
faba-187	115	1	ipsas	GPE
faba-187	115	2	pan-european	NORP
faba-187	116	1	adhikari	PERSON
faba-187	116	2	l. gårseth-nesbakk	PERSON
faba-187	116	3	2016	DATE
faba-187	117	1	oecd	ORG
faba-187	118	1	40(2	DATE
faba-187	118	2	125	CARDINAL
faba-187	119	1	biondi	PERSON
faba-187	119	2	m. soverchia	PERSON
faba-187	119	3	2014	DATE
faba-187	120	1	european	NORP
faba-187	121	1	4(3	CARDINAL
faba-187	121	2	179	CARDINAL
faba-187	122	1	https://doi.org/10.1515/ael-2013-0063 brusca i.	PERSON
faba-187	122	2	caperchione e.	PERSON
faba-187	122	3	s. cohen	PERSON
faba-187	122	4	f. manes-rossi	PERSON
faba-187	122	5	2015	DATE
faba-187	123	1	europe	LOC
faba-187	124	1	i. et al	PERSON
faba-187	125	1	europe	LOC
faba-187	126	1	eddington	GPE
faba-187	126	2	palgrave macmillan	PERSON
faba-187	126	3	235	CARDINAL
faba-187	126	4	i.	PERSON
faba-187	126	5	v. montesinos	PERSON
faba-187	127	1	2012	DATE
faba-187	128	1	ipsas	GPE
faba-187	128	2	spain	GPE
faba-187	129	1	33(6	CARDINAL
faba-187	129	2	437–444	DATE
faba-187	130	1	i.	PERSON
faba-187	130	2	2008	DATE
faba-187	132	1	129	CARDINAL
faba-187	132	2	162	CARDINAL
faba-187	133	1	https://doi.org/10.1111/1468-0408.00148 chan	PERSON
faba-187	133	2	j.l. 2003	GPE
faba-187	135	1	23(1	GPE
faba-187	135	2	13-20	CARDINAL
faba-187	136	1	https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336 christiaens	PERSON
faba-187	136	2	j., c. vanhee	PERSON
faba-187	136	3	f. manes-rossi	PERSON
faba-187	136	4	n. aversano	PERSON
faba-187	137	1	2015	DATE
faba-187	139	1	81(1	CARDINAL
faba-187	139	2	158	CARDINAL
faba-187	140	1	https://doi.org/10.1177/0020852314546580	CARDINAL
faba-187	140	2	2020	DATE
faba-187	142	1	https://doi.org/10.1515/ael-2013-0063	PERSON
faba-187	143	1	https://doi.org/10.1111/1468-0408.00148 https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336	EVENT
faba-187	143	2	daniela feschiyan	PERSON
faba-187	143	3	radka andasarova	PERSON
faba-187	143	4	6	CARDINAL
faba-187	143	5	1	CARDINAL
faba-187	143	6	2024 40	DATE
faba-187	143	7	3:52-61	DATE
faba-187	145	1	2010	DATE
faba-187	146	1	european	NORP
faba-187	146	2	2010	DATE
faba-187	147	1	farshadfar	PERSON
faba-187	147	2	s.	GPE
faba-187	147	3	t. schneider	PERSON
faba-187	147	4	k. bewley	PERSON
faba-187	147	5	2022	CARDINAL
faba-187	148	1	canadian	NORP
faba-187	149	1	journal of accounting	ORG
faba-187	149	2	41(5	CARDINAL
faba-187	149	3	106961	DATE
faba-187	150	1	feschiyan	PERSON
faba-187	150	2	d.	NORP
faba-187	150	3	r. andasarova	PERSON
faba-187	150	4	r. 2022	PERSON
faba-187	152	1	28	CARDINAL
faba-187	152	2	4	CARDINAL
faba-187	152	3	559	CARDINAL
faba-187	152	4	586	CARDINAL
faba-187	153	1	https://doi.org/10.37075/ea.2022.4.01 feschiyan	PERSON
faba-187	153	2	2020	DATE
faba-187	155	1	basheva	GPE
faba-187	155	2	s.	PERSON
faba-187	155	3	d. feschiyan et al	PERSON
faba-187	156	1	eddington	PERSON
faba-187	156	2	22	CARDINAL
faba-187	157	1	feschiyan	PERSON
faba-187	159	1	sofia	PERSON
faba-187	160	1	feschiyan	PERSON
faba-187	161	1	ipsas	GPE
faba-187	162	1	sofia	PERSON
faba-187	163	1	feschiyan	PERSON
faba-187	163	2	d.	NORP
faba-187	163	3	st.	GPE
faba-187	163	4	raleva	GPE
faba-187	164	1	2013	DATE
faba-187	167	1	economica	PERSON
faba-187	167	2	9	CARDINAL
faba-187	167	3	4	CARDINAL
faba-187	167	4	388	CARDINAL
faba-187	168	1	feschiyan	PERSON
faba-187	168	2	2012	DATE
faba-187	170	1	sofia	PERSON
faba-187	171	1	feschiyan	PERSON
faba-187	171	2	2010	DATE
faba-187	173	1	bulgarian	NORP
faba-187	173	2	17	CARDINAL
faba-187	173	3	2	CARDINAL
faba-187	175	1	2014	DATE
faba-187	177	1	https://www.imf.org/external/pubs/ft/gfs/manual/gfs.htm	CARDINAL
faba-187	178	1	2022	CARDINAL
faba-187	180	1	https://www.ipsasb.org/publications/2022-handbook-international-publicsector-accounting-pronouncements ismaili	PERSON
faba-187	180	2	a., h. ismajli	PERSON
faba-187	180	3	2021	CARDINAL
faba-187	181	1	kosovo	GPE
faba-187	182	1	1109-1118	DATE
faba-187	183	1	kowalczyk	PERSON
faba-187	183	2	m.	PERSON
faba-187	183	3	j. caruana	PERSON
faba-187	184	1	2022	CARDINAL
faba-187	185	1	malta	GPE
faba-187	185	2	poland	GPE
faba-187	186	1	35	CARDINAL
faba-187	186	2	7	CARDINAL
faba-187	186	3	783	CARDINAL
faba-187	186	4	805	CARDINAL
faba-187	187	1	a. 2003	PERSON
faba-187	188	1	uk	GPE
faba-187	189	1	23	CARDINAL
faba-187	189	2	1	CARDINAL
faba-187	189	3	45-50	CARDINAL
faba-187	190	1	https://doi.org/10.1111/1467-9302.00340 markova	PERSON
faba-187	190	2	m. 2019	PERSON
faba-187	193	1	sofia	PERSON
faba-187	194	1	n. aversano	PERSON
faba-187	194	2	j. christiaens	PERSON
faba-187	195	1	2014	DATE
faba-187	196	1	ipsasb	ORG
faba-187	196	2	european	NORP
faba-187	197	1	international journal of public administration	ORG
faba-187	197	2	456	CARDINAL
faba-187	200	1	26(2	DATE
faba-187	200	2	45-65	DATE
faba-187	200	3	s.	PERSON
faba-187	200	4	l. de	PERSON
faba-187	201	1	2022	CARDINAL
faba-187	203	1	10321049	DATE
faba-187	204	1	natchkova	NORP
faba-187	204	2	m. 2020	PERSON
faba-187	206	1	38(1	CARDINAL
faba-187	206	2	59-65	DATE
faba-187	207	1	newberry	GPE
faba-187	207	2	s.	PERSON
faba-187	207	3	j. pallot	PERSON
faba-187	207	4	2006	DATE
faba-187	208	1	new zealand's	GPE
faba-187	209	1	26	CARDINAL
faba-187	209	2	4	CARDINAL
faba-187	209	3	221	CARDINAL
faba-187	213	1	s.	PERSON
faba-187	213	2	d.feschiyan	NORP
faba-187	215	1	eddington	PERSON
faba-187	215	2	409	CARDINAL
faba-187	216	1	j. 1994	ORG
faba-187	217	1	accrualbased	DATE
faba-187	217	2	new zealand	GPE
faba-187	217	3	7	CARDINAL
faba-187	217	4	289	CARDINAL
faba-187	218	1	l.	GPE
faba-187	218	2	d. hilgers	PERSON
faba-187	218	3	s. hofmann	PERSON
faba-187	219	1	2022	CARDINAL
faba-187	222	1	daniela feschiyan	PERSON
faba-187	222	2	radka andasarova	PERSON
faba-187	222	3	6	CARDINAL
faba-187	222	4	1	CARDINAL
faba-187	222	5	2024	CARDINAL
faba-187	222	6	41	CARDINAL
faba-187	222	7	38(1	CARDINAL
faba-187	222	8	119	CARDINAL
faba-187	223	1	https://doi.org/10.1111/faam.12265 zlatareva	ORG
faba-187	223	2	k. 2018	PERSON
faba-187	225	1	1-26	CARDINAL