id	sid	eid	entity	type
faba-271	1	1	109	CARDINAL
faba-271	1	2	7	CARDINAL
faba-271	1	3	1	CARDINAL
faba-271	1	4	2025	DATE
faba-271	1	5	issn 2603-5324	PERSON
faba-271	1	6	mariam vardiashvili	PERSON
faba-271	1	7	tbilisi state university	ORG
faba-271	1	8	georgia	GPE
faba-271	1	9	24	CARDINAL
faba-271	1	10	19	CARDINAL
faba-271	1	11	28	CARDINAL
faba-271	4	1	2023	CARDINAL
faba-271	4	2	46	DATE
faba-271	5	1	two	CARDINAL
faba-271	5	2	ipsas	GPE
faba-271	7	1	1	CARDINAL
faba-271	7	2	2	CARDINAL
faba-271	11	1	45	CARDINAL
faba-271	17	1	jel	ORG
faba-271	18	1	mariam	PERSON
faba-271	18	2	7	CARDINAL
faba-271	18	3	1	CARDINAL
faba-271	18	4	2025	CARDINAL
faba-271	18	5	110	CARDINAL
faba-271	20	1	2019	DATE
faba-271	22	1	ipsas 46	FAC
faba-271	28	1	2011	DATE
faba-271	29	1	defond	ORG
faba-271	29	2	hu	PERSON
faba-271	29	3	li	PERSON
faba-271	29	4	2020	DATE
faba-271	30	1	maisuradze	PERSON
faba-271	30	2	2016	DATE
faba-271	31	1	kankpang	PERSON
faba-271	31	2	essien	PERSON
faba-271	31	3	2025	DATE
faba-271	33	1	76	CARDINAL
faba-271	33	2	chapter 7	LAW
faba-271	33	3	77	CARDINAL
faba-271	33	4	46	DATE
faba-271	35	1	76	CARDINAL
faba-271	35	2	77	CARDINAL
faba-271	35	3	ipsas 46	FAC
faba-271	37	1		CARDINAL
faba-271	38	1		CARDINAL
faba-271	39	1		CARDINAL
faba-271	40	1	mariam vardiashvili	PERSON
faba-271	40	2	7	CARDINAL
faba-271	40	3	1	CARDINAL
faba-271	40	4	2025	CARDINAL
faba-271	40	5	111	CARDINAL
faba-271	41	1	between april 24 and	DATE
faba-271	41	2	april 28, 2025	DATE
faba-271	42	1	45	CARDINAL
faba-271	42	2	 2	CARDINAL
faba-271	42	3	georgia	GPE
faba-271	42	4		CARDINAL
faba-271	42	5	4	CARDINAL
faba-271	42	6		CARDINAL
faba-271	42	7	39	CARDINAL
faba-271	45	1	2024	CARDINAL
faba-271	47	1	2018	DATE
faba-271	48	1	2024	DATE
faba-271	52	1	one	CARDINAL
faba-271	52	2	maisuradze 2022	ORG
faba-271	53	1	2016	DATE
faba-271	54	1	2018	DATE
faba-271	58	1	2024	DATE
faba-271	60	1	sabauri	GPE
faba-271	60	2	2018	DATE
faba-271	63	1	sabauri	ORG
faba-271	63	2	2022	CARDINAL
faba-271	64	1	one	CARDINAL
faba-271	66	1		CARDINAL
faba-271	66	2		CARDINAL
faba-271	66	3		CARDINAL
faba-271	66	4	2024	DATE
faba-271	67	1	mariam vardiashvili	PERSON
faba-271	67	2	7	CARDINAL
faba-271	67	3	1	CARDINAL
faba-271	69	1	2019	DATE
faba-271	70	1	ipsas	GPE
faba-271	71	1	2024a	DATE
faba-271	75	1	2024b	DATE
faba-271	84	1	2021	CARDINAL
faba-271	84	2	two	CARDINAL
faba-271	84	3	76	CARDINAL
faba-271	84	4	chapter 7	LAW
faba-271	84	5	77	CARDINAL
faba-271	87	1	46	DATE
faba-271	87	2	2023	CARDINAL
faba-271	87	3	1 january 2025	DATE
faba-271	88	1	two	CARDINAL
faba-271	88	2	46	DATE
faba-271	89	1	ipsas 46	ORG
faba-271	90	1	46	DATE
faba-271	91	1		CARDINAL
faba-271	91	2	43	CARDINAL
faba-271	92	1		CARDINAL
faba-271	92	2	ipsas	GPE
faba-271	92	3	ifrs 5	DATE
faba-271	93	1		CARDINAL
faba-271	93	2	45	CARDINAL
faba-271	93	3	2023	CARDINAL
faba-271	96	1	2015	DATE
faba-271	97	1	ipsas	GPE
faba-271	98	1	ipsas 46	ORG
faba-271	98	2	7	CARDINAL
faba-271	98	3	1	CARDINAL
faba-271	98	4	2025	CARDINAL
faba-271	98	5	113	CARDINAL
faba-271	100	1		CARDINAL
faba-271	100	2		CARDINAL
faba-271	100	3		CARDINAL
faba-271	101	1	first	ORDINAL
faba-271	101	2	ipsas	GPE
faba-271	102	1	ifrs 13	DATE
faba-271	102	2	druzhilovskaya 2021	ORG
faba-271	102	3	2023	CARDINAL
faba-271	106	1	ipsas 46	ORG
faba-271	112	1	45	CARDINAL
faba-271	112	2	2023	CARDINAL
faba-271	113	1	45 2023	CARDINAL
faba-271	114	1	77	CARDINAL
faba-271	117	1	the previous measurement date	DATE
faba-271	122	1		CARDINAL
faba-271	122	2		CARDINAL
faba-271	122	3		CARDINAL
faba-271	125	1	mariam vardiashvili	PERSON
faba-271	125	2	7	CARDINAL
faba-271	125	3	1	CARDINAL
faba-271	125	4	2025	CARDINAL
faba-271	125	5	114	CARDINAL
faba-271	127	1	2023	CARDINAL
faba-271	128	1		CARDINAL
faba-271	128	2		CARDINAL
faba-271	128	3	46 2023	CARDINAL
faba-271	137	1	46 2023	CARDINAL
faba-271	138	1		CARDINAL
faba-271	138	2		CARDINAL
faba-271	138	3		CARDINAL
faba-271	139	1	2024	DATE
faba-271	142	1		CARDINAL
faba-271	142	2		CARDINAL
faba-271	142	3		CARDINAL
faba-271	142	4		CARDINAL
faba-271	142	5	46 2023	CARDINAL
faba-271	146	1	ipsas	GPE
faba-271	146	2	georgia	GPE
faba-271	146	3	2009	DATE
faba-271	146	4	georgia	GPE
faba-271	146	5	ipsas	GPE
faba-271	147	1	january 1, 2021	DATE
faba-271	147	2	georgia	GPE
faba-271	147	3	ipsas	GPE
faba-271	148	1	mariam vardiashvili	PERSON
faba-271	148	2	7	CARDINAL
faba-271	148	3	1	CARDINAL
faba-271	150	1	april 2025	DATE
faba-271	151	1	georgia	GPE
faba-271	151	2	2025	CARDINAL
faba-271	152	1	45	CARDINAL
faba-271	152	2		CARDINAL
faba-271	152	3	treasury	ORG
faba-271	152	4		CARDINAL
faba-271	152	5		CARDINAL
faba-271	153	1	2	CARDINAL
faba-271	153	2	4	CARDINAL
faba-271	153	3	39	CARDINAL
faba-271	154	1	tbilisi	GPE
faba-271	154	2	gori	FAC
faba-271	154	3	khashuri	GPE
faba-271	154	4	bolnisi	GPE
faba-271	156	1	georgian	NORP
faba-271	156	2	the ministry of finance	ORG
faba-271	156	3	70%	PERCENT
faba-271	157	1	georgia	GPE
faba-271	158	1	ipsas	GPE
faba-271	159	1	article 11	LAW
faba-271	159	2	the ministry of finance	ORG
faba-271	159	3	georgia	GPE
faba-271	159	4	january 1	DATE
faba-271	159	5	2027	CARDINAL
faba-271	160	1	17	CARDINAL
faba-271	160	2	42	CARDINAL
faba-271	160	3	44	DATE
faba-271	163	1	ipsas	GPE
faba-271	165	1	86%	PERCENT
faba-271	166	1	14%	PERCENT
faba-271	167	1	the ministry of finance	ORG
faba-271	167	2	georgia	GPE
faba-271	169	1	46	DATE
faba-271	174	1	mariam vardiashvili	PERSON
faba-271	174	2	7	CARDINAL
faba-271	174	3	1	CARDINAL
faba-271	174	4	2025	CARDINAL
faba-271	174	5	116	CARDINAL
faba-271	179	1	1	CARDINAL
faba-271	180	1	2	CARDINAL
faba-271	181	1	3	CARDINAL
faba-271	182	1	4	CARDINAL
faba-271	183	1	aasb	PERSON
faba-271	183	2	australian	NORP
faba-271	184	1	2021	CARDINAL
faba-271	185	1	77	CARDINAL
faba-271	187	1	-mia	ORG
faba-271	187	2	2024	DATE
faba-271	188	1	2023	CARDINAL
faba-271	189	1	january 18, 2024	DATE
faba-271	190	1	https://www.at-mia.my/2024/01/18/2023-updates-on-global-public-sector-reporting-standards/.	ORG
faba-271	190	2	m.	PERSON
faba-271	190	3	hu	PERSON
faba-271	190	4	m. hung	PERSON
faba-271	190	5	s. li	PERSON
faba-271	190	6	2020	DATE
faba-271	192	1	journal of accounting and economics	ORG
faba-271	192	2	69	CARDINAL
faba-271	192	3	1): 101266	DATE
faba-271	193	1	https://doi.org/10.1016/j.jacceco.2020.101341	DATE
faba-271	193	2	druzhilovskaya	ORG
faba-271	193	3	t. y. 2021	PERSON
faba-271	195	1	142	CARDINAL
faba-271	196	1	k. kankpang	PERSON
faba-271	196	2	a. w. adesola	PERSON
faba-271	196	3	e. n. essien	PERSON
faba-271	197	1	2025	DATE
faba-271	199	1	asian journal of economics	ORG
faba-271	199	2	336–347	CARDINAL
faba-271	201	1	2023	CARDINAL
faba-271	202	1	ipsas	GPE
faba-271	203	1	september 5	DATE
faba-271	203	2	2023	CARDINAL
faba-271	204	1	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financialreporting-insights-listing/ifrs-vs-ipsas-3.. ifrs foundation	ORG
faba-271	205	1	2024	CARDINAL
faba-271	206	1	16	CARDINAL
faba-271	207	1	london	GPE
faba-271	210	1	2023	CARDINAL
faba-271	211	1	76	CARDINAL
faba-271	211	2	chapter 7	LAW
faba-271	214	1	2024	CARDINAL
faba-271	216	1	i. new york	PERSON
faba-271	219	1	2023	CARDINAL
faba-271	220	1	46	CARDINAL
faba-271	221	1	international federation of accountants	ORG
faba-271	222	1	2023a	DATE
faba-271	223	1	ipsas 45	ORG
faba-271	224	1	m. 2019	PERSON
faba-271	226	1	5	CARDINAL
faba-271	226	2	issn 2344-2174	PERSON
faba-271	227	1	maisuradze	PERSON
faba-271	227	2	m. 2017	PERSON
faba-271	229	1	2nd	ORDINAL
faba-271	229	2	302–305	CARDINAL
faba-271	230	1	tbilisi	GPE
faba-271	230	2	tbilisi state university	ORG
faba-271	231	1	https://www.ipsasb.org/ https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment	PERSON
faba-271	231	2	mariam vardiashvili	PERSON
faba-271	231	3	7	CARDINAL
faba-271	231	4	1	CARDINAL
faba-271	231	5	2025	CARDINAL
faba-271	231	6	117	CARDINAL
faba-271	231	7	m.	PERSON
faba-271	231	8	m. vardiashvili	PERSON
faba-271	232	1	2016	DATE
faba-271	234	1	15th	ORDINAL
faba-271	235	1	maisuradze	PERSON
faba-271	235	2	m.	PERSON
faba-271	235	3	m. vardiashvili	PERSON
faba-271	236	1	2017	CARDINAL
faba-271	237	1	ias 40	ORG
faba-271	237	2	journal of international scientific publications: economy & business	ORG
faba-271	237	3	11	CARDINAL
faba-271	237	4	1	CARDINAL
faba-271	237	5	416–423. marks	MONEY
faba-271	239	1	new york	GPE
faba-271	239	2	columbia university press	ORG
faba-271	240	1	sabauri, l. 2018.	ORG
faba-271	241	1	georgia	GPE
faba-271	242	1	journal of accounting & marketing	ORG
faba-271	242	2	7(2	CARDINAL
faba-271	242	3	2–4	DATE
faba-271	242	4	sabauri	ORG
faba-271	242	5	l. 2024	PERSON
faba-271	244	1	19	CARDINAL
faba-271	244	2	5): 1981	DATE
faba-271	245	1	https://doi.org/10.18280/ijsdp.190537	PERSON
faba-271	245	2	sabauri	GPE
faba-271	245	3	l.	PERSON
faba-271	245	4	n. kvatashidze	PERSON
faba-271	246	1	2022	CARDINAL
faba-271	247	1	covid-19	PRODUCT
faba-271	249	1	sabauri	GPE
faba-271	249	2	l.	GPE
faba-271	249	3	m. vardiashvili	PERSON
faba-271	249	4	m. maisuradze	PERSON
faba-271	250	1	2022	CARDINAL
faba-271	251	1	11	CARDINAL
faba-271	251	2	3	CARDINAL
faba-271	252	1	issn 2344-2174	PERSON
faba-271	253	1	m. 2018	PERSON
faba-271	254	1	21	DATE
faba-271	254	2	7	CARDINAL
faba-271	254	3	3	CARDINAL
faba-271	254	4	article 830	LAW
faba-271	255	1	m. 2019	PERSON
faba-271	257	1	journal of economics	ORG
faba-271	257	2	13	CARDINAL
faba-271	257	3	5	CARDINAL
faba-271	257	4	521–526	CARDINAL
faba-271	258	1	m. 2024a	PERSON
faba-271	259	1	ipsas	GPE
faba-271	261	1	https://doi.org/10.52340/eab.2024.16.03.12	GPE
faba-271	261	2	m. 2024b	PERSON
faba-271	262	1	43	CARDINAL
faba-271	265	1	m.	PERSON
faba-271	265	2	m. maisuradze	PERSON
faba-271	266	1	2017	CARDINAL
faba-271	267	1	ifrs 15	DATE
faba-271	268	1	16th	ORDINAL
faba-271	268	2	182–189	GPE
faba-271	270	1	http://www.scientific-publications.net/ http://www.scientific-publications.net/ mariam	PRODUCT
faba-271	270	2	7	CARDINAL
faba-271	270	3	1	CARDINAL
faba-271	270	4	2025	CARDINAL
faba-271	270	5	118 appendix	QUANTITY
faba-271	270	6	georgia	GPE
faba-271	271	1	ipsas	GPE
faba-271	274	1	1	CARDINAL
faba-271	274	2	1–5 years ☐ 6–10 years	DATE
faba-271	274	3	11–15 years	DATE
faba-271	274	4	more than 15 years 2	DATE
faba-271	274	5	two-year	DATE
faba-271	274	6	3	CARDINAL
faba-271	274	7	treasury	ORG
faba-271	274	8	4	CARDINAL
faba-271	274	9	georgia	GPE
faba-271	274	10	5	CARDINAL
faba-271	276	1	ipsas	GPE
faba-271	280	1	8	CARDINAL
faba-271	281	1	the ipsas board	ORG
faba-271	282	1	46	DATE
faba-271	282	2	45	CARDINAL
faba-271	282	3	43	CARDINAL
faba-271	282	4	46	DATE
faba-271	282	5	45	CARDINAL
faba-271	282	6	45	CARDINAL
faba-271	282	7	43	CARDINAL
faba-271	283	1	mariam vardiashvili	PERSON
faba-271	283	2	7	CARDINAL
faba-271	283	3	1	CARDINAL
faba-271	283	4	2025	CARDINAL
faba-271	284	1	the ministry of finance	ORG
faba-271	284	2	georgia	GPE
faba-271	285	1	10	CARDINAL
faba-271	287	1	11	CARDINAL
faba-271	289	1	12	CARDINAL
faba-271	291	1	13	CARDINAL
faba-271	293	1	14	CARDINAL
faba-271	296	1	15	CARDINAL
faba-271	298	1	16	CARDINAL