id	sid	tid	token	lemma	pos
faba-187	1	1	daniela	daniela	PROPN
faba-187	1	2	feschiyan	feschiyan	PROPN
faba-187	1	3	,	,	PUNCT
faba-187	1	4	radka	radka	PROPN
faba-187	1	5	andasarova	andasarova	PROPN
faba-187	1	6	/	/	SYM
faba-187	1	7	finance	finance	NOUN
faba-187	1	8	,	,	PUNCT
faba-187	1	9	accounting	accounting	NOUN
faba-187	1	10	and	and	CCONJ
faba-187	1	11	business	business	NOUN
faba-187	1	12	analysis	analysis	NOUN
faba-187	1	13	,	,	PUNCT
faba-187	1	14	volume	volume	NOUN
faba-187	1	15	6	6	NUM
faba-187	1	16	,	,	PUNCT
faba-187	1	17	issue	issue	NOUN
faba-187	1	18	1	1	NUM
faba-187	1	19	,	,	PUNCT
faba-187	1	20	2024	2024	NUM
faba-187	1	21	34	34	NUM
faba-187	1	22	finance	finance	NOUN
faba-187	1	23	,	,	PUNCT
faba-187	1	24	accounting	accounting	NOUN
faba-187	1	25	and	and	CCONJ
faba-187	1	26	business	business	NOUN
faba-187	1	27	analysis	analysis	NOUN
faba-187	1	28	volume	volume	NOUN
faba-187	1	29	6	6	NUM
faba-187	1	30	issue	issue	NOUN
faba-187	1	31	1	1	NUM
faba-187	1	32	,	,	PUNCT
faba-187	1	33	2024	2024	NUM
faba-187	1	34	http://faba.bg/	http://faba.bg/	NOUN
faba-187	1	35	issn	issn	VERB
faba-187	1	36	2603	2603	NUM
faba-187	1	37	-	-	SYM
faba-187	1	38	5324	5324	NUM
faba-187	1	39	financial	financial	ADJ
faba-187	1	40	reporting	reporting	NOUN
faba-187	1	41	in	in	ADP
faba-187	1	42	the	the	DET
faba-187	1	43	public	public	ADJ
faba-187	1	44	sector	sector	NOUN
faba-187	1	45	in	in	ADP
faba-187	1	46	the	the	DET
faba-187	1	47	republic	republic	NOUN
faba-187	1	48	of	of	ADP
faba-187	1	49	bulgaria	bulgaria	PROPN
faba-187	1	50	under	under	ADP
faba-187	1	51	the	the	DET
faba-187	1	52	conditions	condition	NOUN
faba-187	1	53	of	of	ADP
faba-187	1	54	european	european	ADJ
faba-187	1	55	harmonization	harmonization	NOUN
faba-187	1	56	and	and	CCONJ
faba-187	1	57	global	global	ADJ
faba-187	1	58	legitimacy	legitimacy	NOUN
faba-187	1	59	of	of	ADP
faba-187	1	60	ipsas	ipsas	PROPN
faba-187	1	61	daniela	daniela	PROPN
faba-187	1	62	feschiyan1	feschiyan1	PROPN
faba-187	1	63	*	*	PROPN
faba-187	1	64	,	,	PUNCT
faba-187	1	65	radka	radka	ADJ
faba-187	1	66	andasarova2	andasarova2	PROPN
faba-187	1	67	department	department	NOUN
faba-187	1	68	of	of	ADP
faba-187	1	69	accounting	accounting	NOUN
faba-187	1	70	and	and	CCONJ
faba-187	1	71	analysis	analysis	NOUN
faba-187	1	72	,	,	PUNCT
faba-187	1	73	university	university	NOUN
faba-187	1	74	of	of	ADP
faba-187	1	75	national	national	ADJ
faba-187	1	76	and	and	CCONJ
faba-187	1	77	world	world	NOUN
faba-187	1	78	economy	economy	NOUN
faba-187	1	79	,	,	PUNCT
faba-187	1	80	sofia	sofia	PROPN
faba-187	1	81	,	,	PUNCT
faba-187	1	82	bulgaria1	bulgaria1	PROPN
faba-187	1	83	department	department	PROPN
faba-187	1	84	of	of	ADP
faba-187	1	85	accounting	accounting	NOUN
faba-187	1	86	and	and	CCONJ
faba-187	1	87	analysis	analysis	NOUN
faba-187	1	88	,	,	PUNCT
faba-187	1	89	university	university	NOUN
faba-187	1	90	of	of	ADP
faba-187	1	91	national	national	ADJ
faba-187	1	92	and	and	CCONJ
faba-187	1	93	world	world	NOUN
faba-187	1	94	economy	economy	NOUN
faba-187	1	95	,	,	PUNCT
faba-187	1	96	sofia	sofia	PROPN
faba-187	1	97	,	,	PUNCT
faba-187	1	98	bulgaria1	bulgaria1	NOUN
faba-187	1	99	*	*	PUNCT
faba-187	1	100	corresponding	correspond	VERB
faba-187	1	101	author	author	NOUN
faba-187	1	102	info	info	NOUN
faba-187	1	103	articles	article	NOUN
faba-187	1	104	abstract	abstract	ADJ
faba-187	1	105	history	history	NOUN
faba-187	1	106	article	article	NOUN
faba-187	1	107	:	:	PUNCT
faba-187	1	108	submitted	submit	VERB
faba-187	1	109	20	20	NUM
faba-187	1	110	february	february	NOUN
faba-187	1	111	2024	2024	NUM
faba-187	1	112	revised	revise	VERB
faba-187	1	113	31	31	NUM
faba-187	1	114	march	march	NOUN
faba-187	1	115	2024	2024	NUM
faba-187	1	116	accepted	accept	VERB
faba-187	1	117	5	5	NUM
faba-187	1	118	april	april	PROPN
faba-187	1	119	2024	2024	NUM
faba-187	1	120	the	the	DET
faba-187	1	121	progress	progress	NOUN
faba-187	1	122	made	make	VERB
faba-187	1	123	in	in	ADP
faba-187	1	124	the	the	DET
faba-187	1	125	development	development	NOUN
faba-187	1	126	of	of	ADP
faba-187	1	127	accounting	accounting	NOUN
faba-187	1	128	theory	theory	NOUN
faba-187	1	129	,	,	PUNCT
faba-187	1	130	as	as	ADV
faba-187	1	131	well	well	ADV
faba-187	1	132	as	as	ADP
faba-187	1	133	the	the	DET
faba-187	1	134	accumulated	accumulate	VERB
faba-187	1	135	experience	experience	NOUN
faba-187	1	136	of	of	ADP
faba-187	1	137	eu	eu	PROPN
faba-187	1	138	member	member	PROPN
faba-187	1	139	states	state	NOUN
faba-187	1	140	,	,	PUNCT
faba-187	1	141	illustrate	illustrate	VERB
faba-187	1	142	the	the	DET
faba-187	1	143	growing	grow	VERB
faba-187	1	144	advantages	advantage	NOUN
faba-187	1	145	of	of	ADP
faba-187	1	146	public	public	ADJ
faba-187	1	147	sector	sector	NOUN
faba-187	1	148	accounting	accounting	NOUN
faba-187	1	149	systems	system	NOUN
faba-187	1	150	based	base	VERB
faba-187	1	151	on	on	ADP
faba-187	1	152	the	the	DET
faba-187	1	153	accrual	accrual	ADJ
faba-187	1	154	principle	principle	NOUN
faba-187	1	155	over	over	ADP
faba-187	1	156	cash	cash	NOUN
faba-187	1	157	-	-	PUNCT
faba-187	1	158	based	base	VERB
faba-187	1	159	accounting	accounting	NOUN
faba-187	1	160	.	.	PUNCT
faba-187	2	1	the	the	DET
faba-187	2	2	adoption	adoption	NOUN
faba-187	2	3	and	and	CCONJ
faba-187	2	4	application	application	NOUN
faba-187	2	5	of	of	ADP
faba-187	2	6	accrual	accrual	ADJ
faba-187	2	7	-	-	PUNCT
faba-187	2	8	based	base	VERB
faba-187	2	9	accounting	accounting	NOUN
faba-187	2	10	standards	standard	NOUN
faba-187	2	11	and	and	CCONJ
faba-187	2	12	in	in	ADP
faba-187	2	13	accordance	accordance	NOUN
faba-187	2	14	with	with	ADP
faba-187	2	15	the	the	DET
faba-187	2	16	requirements	requirement	NOUN
faba-187	2	17	of	of	ADP
faba-187	2	18	the	the	DET
faba-187	2	19	ipsas	ipsa	NOUN
faba-187	2	20	poses	pose	VERB
faba-187	2	21	important	important	ADJ
faba-187	2	22	questions	question	NOUN
faba-187	2	23	for	for	ADP
faba-187	2	24	accounting	accounting	NOUN
faba-187	2	25	harmonization	harmonization	NOUN
faba-187	2	26	within	within	ADP
faba-187	2	27	the	the	DET
faba-187	2	28	union	union	NOUN
faba-187	2	29	.	.	PUNCT
faba-187	3	1	the	the	DET
faba-187	3	2	various	various	ADJ
faba-187	3	3	existing	exist	VERB
faba-187	3	4	practices	practice	NOUN
faba-187	3	5	in	in	ADP
faba-187	3	6	the	the	DET
faba-187	3	7	public	public	ADJ
faba-187	3	8	sector	sector	NOUN
faba-187	3	9	are	be	AUX
faba-187	3	10	considered	consider	VERB
faba-187	3	11	when	when	SCONJ
faba-187	3	12	choosing	choose	VERB
faba-187	3	13	an	an	DET
faba-187	3	14	accounting	accounting	NOUN
faba-187	3	15	model	model	NOUN
faba-187	3	16	.	.	PUNCT
faba-187	4	1	a	a	DET
faba-187	4	2	challenge	challenge	NOUN
faba-187	4	3	to	to	ADP
faba-187	4	4	the	the	DET
faba-187	4	5	european	european	ADJ
faba-187	4	6	harmonization	harmonization	NOUN
faba-187	4	7	of	of	ADP
faba-187	4	8	accounting	accounting	NOUN
faba-187	4	9	systems	system	NOUN
faba-187	4	10	in	in	ADP
faba-187	4	11	the	the	DET
faba-187	4	12	public	public	ADJ
faba-187	4	13	sector	sector	NOUN
faba-187	4	14	is	be	AUX
faba-187	4	15	also	also	ADV
faba-187	4	16	the	the	DET
faba-187	4	17	differences	difference	NOUN
faba-187	4	18	between	between	ADP
faba-187	4	19	the	the	DET
faba-187	4	20	national	national	ADJ
faba-187	4	21	modified	modify	VERB
faba-187	4	22	-	-	PUNCT
faba-187	4	23	cash	cash	NOUN
faba-187	4	24	based	base	VERB
faba-187	4	25	accounting	accounting	NOUN
faba-187	4	26	systems	system	NOUN
faba-187	4	27	and	and	CCONJ
faba-187	4	28	the	the	DET
faba-187	4	29	adopted	adopt	VERB
faba-187	4	30	methodological	methodological	ADJ
faba-187	4	31	principles	principle	NOUN
faba-187	4	32	of	of	ADP
faba-187	4	33	the	the	DET
faba-187	4	34	european	european	ADJ
faba-187	4	35	system	system	NOUN
faba-187	4	36	of	of	ADP
faba-187	4	37	national	national	ADJ
faba-187	4	38	and	and	CCONJ
faba-187	4	39	regional	regional	ADJ
faba-187	4	40	accounts	account	NOUN
faba-187	4	41	2010	2010	NUM
faba-187	4	42	.	.	PUNCT
faba-187	5	1	the	the	DET
faba-187	5	2	purpose	purpose	NOUN
faba-187	5	3	of	of	ADP
faba-187	5	4	this	this	DET
faba-187	5	5	article	article	NOUN
faba-187	5	6	is	be	AUX
faba-187	5	7	to	to	PART
faba-187	5	8	enrich	enrich	VERB
faba-187	5	9	and	and	CCONJ
faba-187	5	10	further	far	ADV
faba-187	5	11	develop	develop	VERB
faba-187	5	12	in	in	ADP
faba-187	5	13	a	a	DET
faba-187	5	14	theoretical	theoretical	ADJ
faba-187	5	15	aspect	aspect	NOUN
faba-187	5	16	the	the	DET
faba-187	5	17	european	european	ADJ
faba-187	5	18	debate	debate	NOUN
faba-187	5	19	on	on	ADP
faba-187	5	20	the	the	DET
faba-187	5	21	key	key	ADJ
faba-187	5	22	issues	issue	NOUN
faba-187	5	23	in	in	ADP
faba-187	5	24	the	the	DET
faba-187	5	25	public	public	ADJ
faba-187	5	26	sector	sector	NOUN
faba-187	5	27	,	,	PUNCT
faba-187	5	28	analyzing	analyze	VERB
faba-187	5	29	the	the	DET
faba-187	5	30	modern	modern	ADJ
faba-187	5	31	trends	trend	NOUN
faba-187	5	32	and	and	CCONJ
faba-187	5	33	challenges	challenge	NOUN
faba-187	5	34	facing	face	VERB
faba-187	5	35	financial	financial	ADJ
faba-187	5	36	reporting	reporting	NOUN
faba-187	5	37	in	in	ADP
faba-187	5	38	bulgaria	bulgaria	PROPN
faba-187	5	39	as	as	ADP
faba-187	5	40	a	a	DET
faba-187	5	41	member	member	NOUN
faba-187	5	42	state	state	NOUN
faba-187	5	43	of	of	ADP
faba-187	5	44	the	the	DET
faba-187	5	45	eu	eu	PROPN
faba-187	5	46	,	,	PUNCT
faba-187	5	47	in	in	ADP
faba-187	5	48	conditions	condition	NOUN
faba-187	5	49	of	of	ADP
faba-187	5	50	accounting	accounting	NOUN
faba-187	5	51	harmonization	harmonization	NOUN
faba-187	5	52	and	and	CCONJ
faba-187	5	53	growing	grow	VERB
faba-187	5	54	legitimacy	legitimacy	NOUN
faba-187	5	55	of	of	ADP
faba-187	5	56	the	the	DET
faba-187	5	57	ipsas	ipsa	NOUN
faba-187	5	58	in	in	ADP
faba-187	5	59	a	a	DET
faba-187	5	60	global	global	ADJ
faba-187	5	61	aspect	aspect	NOUN
faba-187	5	62	.	.	PUNCT
faba-187	6	1	the	the	DET
faba-187	6	2	major	major	ADJ
faba-187	6	3	research	research	NOUN
faba-187	6	4	method	method	NOUN
faba-187	6	5	used	use	VERB
faba-187	6	6	in	in	ADP
faba-187	6	7	the	the	DET
faba-187	6	8	study	study	NOUN
faba-187	6	9	is	be	AUX
faba-187	6	10	the	the	DET
faba-187	6	11	theoretical	theoretical	ADJ
faba-187	6	12	review	review	NOUN
faba-187	6	13	of	of	ADP
faba-187	6	14	the	the	DET
faba-187	6	15	european	european	ADJ
faba-187	6	16	and	and	CCONJ
faba-187	6	17	national	national	ADJ
faba-187	6	18	legislation	legislation	NOUN
faba-187	6	19	and	and	CCONJ
faba-187	6	20	the	the	DET
faba-187	6	21	practice	practice	NOUN
faba-187	6	22	in	in	ADP
faba-187	6	23	the	the	DET
faba-187	6	24	field	field	NOUN
faba-187	6	25	of	of	ADP
faba-187	6	26	public	public	ADJ
faba-187	6	27	sector	sector	NOUN
faba-187	6	28	financial	financial	ADJ
faba-187	6	29	reporting	reporting	NOUN
faba-187	6	30	.	.	PUNCT
faba-187	7	1	the	the	DET
faba-187	7	2	conceptual	conceptual	ADJ
faba-187	7	3	framework	framework	NOUN
faba-187	7	4	is	be	AUX
faba-187	7	5	the	the	DET
faba-187	7	6	starting	starting	NOUN
faba-187	7	7	point	point	NOUN
faba-187	7	8	of	of	ADP
faba-187	7	9	reference	reference	NOUN
faba-187	7	10	for	for	ADP
faba-187	7	11	creating	create	VERB
faba-187	7	12	a	a	DET
faba-187	7	13	system	system	NOUN
faba-187	7	14	of	of	ADP
faba-187	7	15	pan	pan	ADJ
faba-187	7	16	-	-	ADJ
faba-187	7	17	european	european	ADJ
faba-187	7	18	harmonized	harmonized	ADJ
faba-187	7	19	standards	standard	NOUN
faba-187	7	20	for	for	ADP
faba-187	7	21	the	the	DET
faba-187	7	22	public	public	ADJ
faba-187	7	23	sector	sector	NOUN
faba-187	7	24	in	in	ADP
faba-187	7	25	full	full	ADJ
faba-187	7	26	compliance	compliance	NOUN
faba-187	7	27	with	with	ADP
faba-187	7	28	accrual	accrual	ADJ
faba-187	7	29	-	-	PUNCT
faba-187	7	30	based	base	VERB
faba-187	7	31	accounting	accounting	NOUN
faba-187	7	32	principles	principle	NOUN
faba-187	7	33	.	.	PUNCT
faba-187	8	1	keywords	keyword	NOUN
faba-187	8	2	:	:	PUNCT
faba-187	8	3	financial	financial	ADJ
faba-187	8	4	reporting	reporting	NOUN
faba-187	8	5	,	,	PUNCT
faba-187	8	6	public	public	ADJ
faba-187	8	7	sector	sector	NOUN
faba-187	8	8	,	,	PUNCT
faba-187	8	9	harmonization	harmonization	NOUN
faba-187	8	10	,	,	PUNCT
faba-187	8	11	ipsas	ipsa	NOUN
faba-187	8	12	,	,	PUNCT
faba-187	8	13	accrual	accrual	ADJ
faba-187	8	14	basis	basis	NOUN
faba-187	8	15	principle	principle	NOUN
faba-187	8	16	.	.	PUNCT
faba-187	9	1	jel	jel	PROPN
faba-187	9	2	:	:	PUNCT
faba-187	9	3	m41	m41	NUM
faba-187	9	4	,	,	PUNCT
faba-187	9	5	m48	m48	PROPN
faba-187	9	6	address	address	NOUN
faba-187	9	7	correspondence	correspondence	NOUN
faba-187	9	8	:	:	PUNCT
faba-187	9	9	email	email	NOUN
faba-187	9	10	:	:	PUNCT
faba-187	9	11	d.feschiyan@gmail.com1	d.feschiyan@gmail.com1	PROPN
faba-187	9	12	r.a	r.a	PROPN
faba-187	9	13	-	-	PUNCT
faba-187	9	14	georgiva@unwe.bg2	georgiva@unwe.bg2	PROPN
faba-187	9	15	mailto	mailto	PROPN
faba-187	9	16	:	:	PUNCT
faba-187	9	17	d.feschiyan@gmail.com1	d.feschiyan@gmail.com1	PROPN
faba-187	9	18	daniela	daniela	PROPN
faba-187	9	19	feschiyan	feschiyan	PROPN
faba-187	9	20	,	,	PUNCT
faba-187	9	21	radka	radka	PROPN
faba-187	9	22	andasarova	andasarova	PROPN
faba-187	9	23	/	/	SYM
faba-187	9	24	finance	finance	NOUN
faba-187	9	25	,	,	PUNCT
faba-187	9	26	accounting	accounting	NOUN
faba-187	9	27	and	and	CCONJ
faba-187	9	28	business	business	NOUN
faba-187	9	29	analysis	analysis	NOUN
faba-187	9	30	,	,	PUNCT
faba-187	9	31	volume	volume	NOUN
faba-187	9	32	6	6	NUM
faba-187	9	33	,	,	PUNCT
faba-187	9	34	issue	issue	NOUN
faba-187	9	35	1	1	NUM
faba-187	9	36	,	,	PUNCT
faba-187	9	37	2024	2024	NUM
faba-187	9	38	35	35	NUM
faba-187	9	39	introduction	introduction	NOUN
faba-187	9	40	public	public	ADJ
faba-187	9	41	sector	sector	NOUN
faba-187	9	42	reform	reform	NOUN
faba-187	9	43	which	which	PRON
faba-187	9	44	originated	originate	VERB
faba-187	9	45	towards	towards	ADP
faba-187	9	46	the	the	DET
faba-187	9	47	end	end	NOUN
faba-187	9	48	of	of	ADP
faba-187	9	49	the	the	DET
faba-187	9	50	1980s	1980	NOUN
faba-187	9	51	and	and	CCONJ
faba-187	9	52	the	the	DET
faba-187	9	53	beginning	beginning	NOUN
faba-187	9	54	of	of	ADP
faba-187	9	55	the	the	DET
faba-187	9	56	1990s	1990	NOUN
faba-187	9	57	was	be	AUX
faba-187	9	58	primarily	primarily	ADV
faba-187	9	59	guided	guide	VERB
faba-187	9	60	by	by	ADP
faba-187	9	61	the	the	DET
faba-187	9	62	application	application	NOUN
faba-187	9	63	of	of	ADP
faba-187	9	64	market	market	NOUN
faba-187	9	65	-	-	PUNCT
faba-187	9	66	oriented	orient	VERB
faba-187	9	67	management	management	NOUN
faba-187	9	68	models	model	NOUN
faba-187	9	69	intended	intend	VERB
faba-187	9	70	to	to	PART
faba-187	9	71	incite	incite	VERB
faba-187	9	72	economic	economic	ADJ
faba-187	9	73	effectiveness	effectiveness	NOUN
faba-187	9	74	of	of	ADP
faba-187	9	75	public	public	ADJ
faba-187	9	76	management	management	NOUN
faba-187	9	77	(	(	PUNCT
faba-187	9	78	melo	melo	PROPN
faba-187	9	79	et	et	PROPN
faba-187	9	80	al	al	PROPN
faba-187	9	81	.	.	PROPN
faba-187	9	82	2022	2022	NUM
faba-187	9	83	)	)	PUNCT
faba-187	9	84	.	.	PUNCT
faba-187	10	1	the	the	DET
faba-187	10	2	introduction	introduction	NOUN
faba-187	10	3	of	of	ADP
faba-187	10	4	management	management	NOUN
faba-187	10	5	mechanisms	mechanism	NOUN
faba-187	10	6	and	and	CCONJ
faba-187	10	7	instruments	instrument	NOUN
faba-187	10	8	from	from	ADP
faba-187	10	9	the	the	DET
faba-187	10	10	private	private	ADJ
faba-187	10	11	sector	sector	NOUN
faba-187	10	12	into	into	ADP
faba-187	10	13	the	the	DET
faba-187	10	14	management	management	NOUN
faba-187	10	15	of	of	ADP
faba-187	10	16	the	the	DET
faba-187	10	17	public	public	ADJ
faba-187	10	18	sector	sector	NOUN
faba-187	10	19	is	be	AUX
faba-187	10	20	at	at	ADP
faba-187	10	21	the	the	DET
faba-187	10	22	root	root	NOUN
faba-187	10	23	of	of	ADP
faba-187	10	24	the	the	DET
faba-187	10	25	new	new	ADJ
faba-187	10	26	public	public	ADJ
faba-187	10	27	management	management	NOUN
faba-187	10	28	concept	concept	NOUN
faba-187	10	29	.	.	PUNCT
faba-187	11	1	a	a	DET
faba-187	11	2	basic	basic	ADJ
faba-187	11	3	feature	feature	NOUN
faba-187	11	4	of	of	ADP
faba-187	11	5	the	the	DET
faba-187	11	6	concept	concept	NOUN
faba-187	11	7	is	be	AUX
faba-187	11	8	the	the	DET
faba-187	11	9	enhancement	enhancement	NOUN
faba-187	11	10	of	of	ADP
faba-187	11	11	the	the	DET
faba-187	11	12	quality	quality	NOUN
faba-187	11	13	of	of	ADP
faba-187	11	14	financial	financial	ADJ
faba-187	11	15	reporting	reporting	NOUN
faba-187	11	16	in	in	ADP
faba-187	11	17	the	the	DET
faba-187	11	18	public	public	ADJ
faba-187	11	19	sector	sector	NOUN
faba-187	11	20	(	(	PUNCT
faba-187	11	21	christiaens	christiaens	PROPN
faba-187	11	22	et	et	PROPN
faba-187	11	23	al	al	PROPN
faba-187	11	24	.	.	PROPN
faba-187	11	25	2015	2015	NUM
faba-187	11	26	)	)	PUNCT
faba-187	11	27	.	.	PUNCT
faba-187	12	1	more	more	ADV
faba-187	12	2	specifically	specifically	ADV
faba-187	12	3	,	,	PUNCT
faba-187	12	4	an	an	DET
faba-187	12	5	important	important	ADJ
faba-187	12	6	stage	stage	NOUN
faba-187	12	7	of	of	ADP
faba-187	12	8	the	the	DET
faba-187	12	9	extensive	extensive	ADJ
faba-187	12	10	reform	reform	NOUN
faba-187	12	11	in	in	ADP
faba-187	12	12	the	the	DET
faba-187	12	13	state	state	NOUN
faba-187	12	14	administration	administration	NOUN
faba-187	12	15	is	be	AUX
faba-187	12	16	the	the	DET
faba-187	12	17	implementation	implementation	NOUN
faba-187	12	18	of	of	ADP
faba-187	12	19	an	an	DET
faba-187	12	20	accrual	accrual	ADJ
faba-187	12	21	-	-	PUNCT
faba-187	12	22	based	base	VERB
faba-187	12	23	accounting	accounting	NOUN
faba-187	12	24	system	system	NOUN
faba-187	12	25	and	and	CCONJ
faba-187	12	26	budgeting	budgeting	NOUN
faba-187	12	27	.	.	PUNCT
faba-187	13	1	cash	cash	NOUN
faba-187	13	2	-	-	PUNCT
faba-187	13	3	based	base	VERB
faba-187	13	4	reporting	reporting	NOUN
faba-187	13	5	,	,	PUNCT
faba-187	13	6	which	which	PRON
faba-187	13	7	is	be	AUX
faba-187	13	8	characterized	characterize	VERB
faba-187	13	9	by	by	ADP
faba-187	13	10	cash	cash	NOUN
faba-187	13	11	-	-	PUNCT
faba-187	13	12	based	base	VERB
faba-187	13	13	recognition	recognition	NOUN
faba-187	13	14	of	of	ADP
faba-187	13	15	the	the	DET
faba-187	13	16	effects	effect	NOUN
faba-187	13	17	of	of	ADP
faba-187	13	18	transactions	transaction	NOUN
faba-187	13	19	and	and	CCONJ
faba-187	13	20	events	event	NOUN
faba-187	13	21	,	,	PUNCT
faba-187	13	22	is	be	AUX
faba-187	13	23	regarded	regard	VERB
faba-187	13	24	as	as	ADP
faba-187	13	25	an	an	DET
faba-187	13	26	antipode	antipode	NOUN
faba-187	13	27	to	to	ADP
faba-187	13	28	accrual	accrual	ADJ
faba-187	13	29	-	-	PUNCT
faba-187	13	30	based	base	VERB
faba-187	13	31	accounting	accounting	NOUN
faba-187	13	32	.	.	PUNCT
faba-187	14	1	the	the	DET
faba-187	14	2	concept	concept	NOUN
faba-187	14	3	of	of	ADP
faba-187	14	4	interrelation	interrelation	NOUN
faba-187	14	5	between	between	ADP
faba-187	14	6	the	the	DET
faba-187	14	7	frameworks	framework	NOUN
faba-187	14	8	for	for	ADP
faba-187	14	9	statistical	statistical	ADJ
faba-187	14	10	and	and	CCONJ
faba-187	14	11	financial	financial	ADJ
faba-187	14	12	reporting	reporting	NOUN
faba-187	14	13	presumes	presume	VERB
faba-187	14	14	the	the	DET
faba-187	14	15	requirement	requirement	NOUN
faba-187	14	16	for	for	ADP
faba-187	14	17	the	the	DET
faba-187	14	18	application	application	NOUN
faba-187	14	19	of	of	ADP
faba-187	14	20	accrual	accrual	ADJ
faba-187	14	21	basis	basis	NOUN
faba-187	14	22	principle	principle	NOUN
faba-187	14	23	in	in	ADP
faba-187	14	24	accounting	account	VERB
faba-187	14	25	.	.	PUNCT
faba-187	15	1	the	the	DET
faba-187	15	2	european	european	ADJ
faba-187	15	3	regulatory	regulatory	ADJ
faba-187	15	4	framework	framework	NOUN
faba-187	15	5	adopted	adopt	VERB
faba-187	15	6	for	for	ADP
faba-187	15	7	business	business	NOUN
faba-187	15	8	entities	entity	NOUN
faba-187	15	9	requires	require	VERB
faba-187	15	10	the	the	DET
faba-187	15	11	application	application	NOUN
faba-187	15	12	of	of	ADP
faba-187	15	13	ifrs	ifrs	PROPN
faba-187	15	14	(	(	PUNCT
faba-187	15	15	international	international	ADJ
faba-187	15	16	financial	financial	ADJ
faba-187	15	17	reporting	reporting	NOUN
faba-187	15	18	standards	standard	NOUN
faba-187	15	19	issued	issue	VERB
faba-187	15	20	by	by	ADP
faba-187	15	21	international	international	ADJ
faba-187	15	22	accounting	accounting	NOUN
faba-187	15	23	standards	standard	NOUN
faba-187	15	24	board	board	NOUN
faba-187	15	25	-	-	PUNCT
faba-187	15	26	iasb	iasb	NOUN
faba-187	15	27	)	)	PUNCT
faba-187	15	28	on	on	ADP
faba-187	15	29	a	a	DET
faba-187	15	30	mandatory	mandatory	ADJ
faba-187	15	31	basis	basis	NOUN
faba-187	15	32	by	by	ADP
faba-187	15	33	the	the	DET
faba-187	15	34	exchange	exchange	NOUN
faba-187	15	35	-	-	PUNCT
faba-187	15	36	traded	trade	VERB
faba-187	15	37	companies	company	NOUN
faba-187	15	38	registered	register	VERB
faba-187	15	39	in	in	ADP
faba-187	15	40	the	the	DET
faba-187	15	41	territory	territory	NOUN
faba-187	15	42	of	of	ADP
faba-187	15	43	the	the	DET
faba-187	15	44	eu	eu	PROPN
faba-187	15	45	when	when	SCONJ
faba-187	15	46	preparing	prepare	VERB
faba-187	15	47	the	the	DET
faba-187	15	48	consolidated	consolidated	ADJ
faba-187	15	49	financial	financial	ADJ
faba-187	15	50	statements	statement	NOUN
faba-187	15	51	.	.	PUNCT
faba-187	16	1	financial	financial	ADJ
faba-187	16	2	statements	statement	NOUN
faba-187	16	3	based	base	VERB
faba-187	16	4	on	on	ADP
faba-187	16	5	ifrs	ifrs	PROPN
faba-187	16	6	appear	appear	VERB
faba-187	16	7	to	to	PART
faba-187	16	8	be	be	AUX
faba-187	16	9	the	the	DET
faba-187	16	10	main	main	ADJ
faba-187	16	11	source	source	NOUN
faba-187	16	12	of	of	ADP
faba-187	16	13	information	information	NOUN
faba-187	16	14	about	about	ADP
faba-187	16	15	the	the	DET
faba-187	16	16	corporate	corporate	ADJ
faba-187	16	17	activities	activity	NOUN
faba-187	16	18	in	in	ADP
faba-187	16	19	the	the	DET
faba-187	16	20	national	national	ADJ
faba-187	16	21	accounts	account	NOUN
faba-187	16	22	.	.	PUNCT
faba-187	17	1	k.	k.	PROPN
faba-187	17	2	zlatareva	zlatareva	PROPN
faba-187	17	3	(	(	PUNCT
faba-187	17	4	2018	2018	NUM
faba-187	17	5	)	)	PUNCT
faba-187	17	6	analyzed	analyze	VERB
faba-187	17	7	the	the	DET
faba-187	17	8	development	development	NOUN
faba-187	17	9	of	of	ADP
faba-187	17	10	accounting	accounting	NOUN
faba-187	17	11	theory	theory	NOUN
faba-187	17	12	in	in	ADP
faba-187	17	13	the	the	DET
faba-187	17	14	context	context	NOUN
faba-187	17	15	of	of	ADP
faba-187	17	16	integrated	integrated	ADJ
faba-187	17	17	reporting	reporting	NOUN
faba-187	17	18	in	in	ADP
faba-187	17	19	organizations	organization	NOUN
faba-187	17	20	.	.	PUNCT
faba-187	18	1	like	like	ADP
faba-187	18	2	business	business	NOUN
faba-187	18	3	organizations	organization	NOUN
faba-187	18	4	,	,	PUNCT
faba-187	18	5	the	the	DET
faba-187	18	6	information	information	NOUN
faba-187	18	7	contained	contain	VERB
faba-187	18	8	in	in	ADP
faba-187	18	9	the	the	DET
faba-187	18	10	financial	financial	ADJ
faba-187	18	11	statements	statement	NOUN
faba-187	18	12	of	of	ADP
faba-187	18	13	public	public	ADJ
faba-187	18	14	sector	sector	NOUN
faba-187	18	15	entities	entity	NOUN
faba-187	18	16	is	be	AUX
faba-187	18	17	used	use	VERB
faba-187	18	18	for	for	ADP
faba-187	18	19	the	the	DET
faba-187	18	20	purposes	purpose	NOUN
faba-187	18	21	of	of	ADP
faba-187	18	22	national	national	ADJ
faba-187	18	23	accounts	account	NOUN
faba-187	18	24	for	for	ADP
faba-187	18	25	the	the	DET
faba-187	18	26	general	general	ADJ
faba-187	18	27	government	government	NOUN
faba-187	18	28	.	.	PUNCT
faba-187	19	1	the	the	DET
faba-187	19	2	latter	latter	ADJ
faba-187	19	3	presumes	presume	VERB
faba-187	19	4	proper	proper	ADJ
faba-187	19	5	knowledge	knowledge	NOUN
faba-187	19	6	of	of	ADP
faba-187	19	7	the	the	DET
faba-187	19	8	international	international	ADJ
faba-187	19	9	public	public	ADJ
faba-187	19	10	sector	sector	NOUN
faba-187	19	11	accounting	accounting	NOUN
faba-187	19	12	standards	standard	NOUN
faba-187	19	13	(	(	PUNCT
faba-187	19	14	ipsas	ipsa	NOUN
faba-187	19	15	)	)	PUNCT
faba-187	19	16	developed	develop	VERB
faba-187	19	17	by	by	ADP
faba-187	19	18	the	the	DET
faba-187	19	19	international	international	ADJ
faba-187	19	20	public	public	ADJ
faba-187	19	21	sector	sector	NOUN
faba-187	19	22	accounting	accounting	NOUN
faba-187	19	23	standards	standard	NOUN
faba-187	19	24	board	board	NOUN
faba-187	19	25	(	(	PUNCT
faba-187	19	26	ipsasb	ipsasb	PROPN
faba-187	19	27	)	)	PUNCT
faba-187	19	28	–	–	PUNCT
faba-187	19	29	a	a	DET
faba-187	19	30	requirement	requirement	NOUN
faba-187	19	31	adopted	adopt	VERB
faba-187	19	32	in	in	ADP
faba-187	19	33	regulation	regulation	NOUN
faba-187	19	34	(	(	PUNCT
faba-187	19	35	eu	eu	NOUN
faba-187	19	36	)	)	PUNCT
faba-187	19	37	no	no	NOUN
faba-187	19	38	.	.	PUNCT
faba-187	20	1	549/2013	549/2013	NUM
faba-187	20	2	of	of	ADP
faba-187	20	3	the	the	DET
faba-187	20	4	european	european	ADJ
faba-187	20	5	parliament	parliament	NOUN
faba-187	20	6	and	and	CCONJ
faba-187	20	7	of	of	ADP
faba-187	20	8	the	the	DET
faba-187	20	9	council	council	NOUN
faba-187	20	10	on	on	ADP
faba-187	20	11	the	the	DET
faba-187	20	12	european	european	ADJ
faba-187	20	13	system	system	NOUN
faba-187	20	14	of	of	ADP
faba-187	20	15	national	national	ADJ
faba-187	20	16	and	and	CCONJ
faba-187	20	17	regional	regional	ADJ
faba-187	20	18	accounts	account	NOUN
faba-187	20	19	in	in	ADP
faba-187	20	20	the	the	DET
faba-187	20	21	european	european	PROPN
faba-187	20	22	union	union	PROPN
faba-187	20	23	(	(	PUNCT
faba-187	20	24	esa	esa	PROPN
faba-187	20	25	2010	2010	NUM
faba-187	20	26	)	)	PUNCT
faba-187	20	27	.	.	PUNCT
faba-187	21	1	there	there	PRON
faba-187	21	2	is	be	VERB
faba-187	21	3	no	no	DET
faba-187	21	4	european	european	ADJ
faba-187	21	5	regulation	regulation	NOUN
faba-187	21	6	for	for	ADP
faba-187	21	7	mandatory	mandatory	ADJ
faba-187	21	8	implementation	implementation	NOUN
faba-187	21	9	of	of	ADP
faba-187	21	10	ipsas	ipsa	NOUN
faba-187	21	11	by	by	ADP
faba-187	21	12	the	the	DET
faba-187	21	13	member	member	NOUN
faba-187	21	14	states	state	VERB
faba-187	21	15	what	what	PRON
faba-187	21	16	implies	imply	VERB
faba-187	21	17	the	the	DET
faba-187	21	18	application	application	NOUN
faba-187	21	19	of	of	ADP
faba-187	21	20	national	national	ADJ
faba-187	21	21	legislation	legislation	NOUN
faba-187	21	22	.	.	PUNCT
faba-187	22	1	according	accord	VERB
faba-187	22	2	to	to	ADP
faba-187	22	3	m.	m.	NOUN
faba-187	22	4	markova	markova	X
faba-187	22	5	(	(	PUNCT
faba-187	22	6	2019	2019	NUM
faba-187	22	7	)	)	PUNCT
faba-187	22	8	there	there	PRON
faba-187	22	9	is	be	VERB
faba-187	22	10	a	a	DET
faba-187	22	11	lack	lack	NOUN
faba-187	22	12	of	of	ADP
faba-187	22	13	national	national	ADJ
faba-187	22	14	accounting	accounting	NOUN
faba-187	22	15	regulation	regulation	NOUN
faba-187	22	16	for	for	ADP
faba-187	22	17	assets	asset	NOUN
faba-187	22	18	and	and	CCONJ
faba-187	22	19	services	service	NOUN
faba-187	22	20	provided	provide	VERB
faba-187	22	21	as	as	ADP
faba-187	22	22	a	a	DET
faba-187	22	23	result	result	NOUN
faba-187	22	24	of	of	ADP
faba-187	22	25	public	public	ADJ
faba-187	22	26	-	-	PUNCT
faba-187	22	27	private	private	ADJ
faba-187	22	28	partnership	partnership	NOUN
faba-187	22	29	.	.	PUNCT
faba-187	23	1	in	in	ADP
faba-187	23	2	this	this	DET
faba-187	23	3	connection	connection	NOUN
faba-187	23	4	,	,	PUNCT
faba-187	23	5	the	the	DET
faba-187	23	6	differences	difference	NOUN
faba-187	23	7	between	between	ADP
faba-187	23	8	the	the	DET
faba-187	23	9	national	national	ADJ
faba-187	23	10	accounting	accounting	NOUN
faba-187	23	11	legislations	legislation	NOUN
faba-187	23	12	and	and	CCONJ
faba-187	23	13	the	the	DET
faba-187	23	14	various	various	ADJ
faba-187	23	15	existing	exist	VERB
faba-187	23	16	accounting	accounting	NOUN
faba-187	23	17	practices	practice	NOUN
faba-187	23	18	are	be	AUX
faba-187	23	19	the	the	DET
faba-187	23	20	main	main	ADJ
faba-187	23	21	challenge	challenge	NOUN
faba-187	23	22	for	for	ADP
faba-187	23	23	the	the	DET
faba-187	23	24	global	global	ADJ
faba-187	23	25	transition	transition	NOUN
faba-187	23	26	to	to	ADP
faba-187	23	27	financial	financial	ADJ
faba-187	23	28	reporting	reporting	NOUN
faba-187	23	29	harmonization	harmonization	NOUN
faba-187	23	30	in	in	ADP
faba-187	23	31	the	the	DET
faba-187	23	32	public	public	ADJ
faba-187	23	33	sector	sector	NOUN
faba-187	23	34	.	.	PUNCT
faba-187	24	1	methods	method	NOUN
faba-187	24	2	the	the	DET
faba-187	24	3	major	major	ADJ
faba-187	24	4	research	research	NOUN
faba-187	24	5	method	method	NOUN
faba-187	24	6	used	use	VERB
faba-187	24	7	in	in	ADP
faba-187	24	8	the	the	DET
faba-187	24	9	study	study	NOUN
faba-187	24	10	is	be	AUX
faba-187	24	11	the	the	DET
faba-187	24	12	theoretical	theoretical	ADJ
faba-187	24	13	review	review	NOUN
faba-187	24	14	of	of	ADP
faba-187	24	15	the	the	DET
faba-187	24	16	european	european	ADJ
faba-187	24	17	and	and	CCONJ
faba-187	24	18	national	national	ADJ
faba-187	24	19	legislation	legislation	NOUN
faba-187	24	20	in	in	ADP
faba-187	24	21	the	the	DET
faba-187	24	22	field	field	NOUN
faba-187	24	23	of	of	ADP
faba-187	24	24	public	public	ADJ
faba-187	24	25	sector	sector	NOUN
faba-187	24	26	financial	financial	ADJ
faba-187	24	27	reporting	reporting	NOUN
faba-187	24	28	.	.	PUNCT
faba-187	25	1	the	the	DET
faba-187	25	2	method	method	NOUN
faba-187	25	3	of	of	ADP
faba-187	25	4	summarization	summarization	NOUN
faba-187	25	5	and	and	CCONJ
faba-187	25	6	analysis	analysis	NOUN
faba-187	25	7	was	be	AUX
faba-187	25	8	applied	apply	VERB
faba-187	25	9	in	in	ADP
faba-187	25	10	a	a	DET
faba-187	25	11	number	number	NOUN
faba-187	25	12	of	of	ADP
faba-187	25	13	aspects	aspect	NOUN
faba-187	25	14	,	,	PUNCT
faba-187	25	15	for	for	ADP
faba-187	25	16	example	example	NOUN
faba-187	25	17	,	,	PUNCT
faba-187	25	18	in	in	ADP
faba-187	25	19	the	the	DET
faba-187	25	20	examination	examination	NOUN
faba-187	25	21	of	of	ADP
faba-187	25	22	the	the	DET
faba-187	25	23	european	european	ADJ
faba-187	25	24	public	public	ADJ
faba-187	25	25	sector	sector	NOUN
faba-187	25	26	accounting	accounting	NOUN
faba-187	25	27	practices	practice	NOUN
faba-187	25	28	,	,	PUNCT
faba-187	25	29	the	the	DET
faba-187	25	30	outcomes	outcome	NOUN
faba-187	25	31	of	of	ADP
faba-187	25	32	the	the	DET
faba-187	25	33	public	public	ADJ
faba-187	25	34	sector	sector	NOUN
faba-187	25	35	reform	reform	NOUN
faba-187	25	36	and	and	CCONJ
faba-187	25	37	its	its	PRON
faba-187	25	38	reflection	reflection	NOUN
faba-187	25	39	on	on	ADP
faba-187	25	40	the	the	DET
faba-187	25	41	level	level	NOUN
faba-187	25	42	of	of	ADP
faba-187	25	43	european	european	ADJ
faba-187	25	44	harmonization	harmonization	NOUN
faba-187	25	45	in	in	ADP
faba-187	25	46	reporting	reporting	NOUN
faba-187	25	47	and	and	CCONJ
faba-187	25	48	the	the	DET
faba-187	25	49	legitimacy	legitimacy	NOUN
faba-187	25	50	of	of	ADP
faba-187	25	51	ipsas	ipsa	NOUN
faba-187	25	52	.	.	PUNCT
faba-187	26	1	the	the	DET
faba-187	26	2	observation	observation	NOUN
faba-187	26	3	of	of	ADP
faba-187	26	4	facts	fact	NOUN
faba-187	26	5	method	method	NOUN
faba-187	26	6	and	and	CCONJ
faba-187	26	7	the	the	DET
faba-187	26	8	method	method	NOUN
faba-187	26	9	of	of	ADP
faba-187	26	10	comparison	comparison	NOUN
faba-187	26	11	were	be	AUX
faba-187	26	12	employed	employ	VERB
faba-187	26	13	in	in	ADP
faba-187	26	14	the	the	DET
faba-187	26	15	examination	examination	NOUN
faba-187	26	16	of	of	ADP
faba-187	26	17	country	country	NOUN
faba-187	26	18	’s	’s	PART
faba-187	26	19	governmental	governmental	ADJ
faba-187	26	20	policy	policy	NOUN
faba-187	26	21	conducted	conduct	VERB
faba-187	26	22	under	under	ADP
faba-187	26	23	the	the	DET
faba-187	26	24	impact	impact	NOUN
faba-187	26	25	of	of	ADP
faba-187	26	26	the	the	DET
faba-187	26	27	institutional	institutional	ADJ
faba-187	26	28	environment	environment	NOUN
faba-187	26	29	at	at	ADP
faba-187	26	30	a	a	DET
faba-187	26	31	macro	macro	ADJ
faba-187	26	32	level	level	NOUN
faba-187	26	33	.	.	PUNCT
faba-187	27	1	the	the	DET
faba-187	27	2	documents	document	NOUN
faba-187	27	3	officially	officially	ADV
faba-187	27	4	issued	issue	VERB
faba-187	27	5	to	to	ADP
faba-187	27	6	international	international	ADJ
faba-187	27	7	organizations	organization	NOUN
faba-187	27	8	and	and	CCONJ
faba-187	27	9	governmental	governmental	ADJ
faba-187	27	10	institutions	institution	NOUN
faba-187	27	11	,	,	PUNCT
faba-187	27	12	as	as	ADV
faba-187	27	13	well	well	ADV
faba-187	27	14	as	as	ADP
faba-187	27	15	the	the	DET
faba-187	27	16	research	research	NOUN
faba-187	27	17	studies	study	NOUN
faba-187	27	18	of	of	ADP
faba-187	27	19	the	the	DET
faba-187	27	20	academic	academic	ADJ
faba-187	27	21	community	community	NOUN
faba-187	27	22	published	publish	VERB
faba-187	27	23	in	in	ADP
faba-187	27	24	the	the	DET
faba-187	27	25	internationally	internationally	ADV
faba-187	27	26	reputed	repute	VERB
faba-187	27	27	databases	database	NOUN
faba-187	27	28	were	be	AUX
faba-187	27	29	used	use	VERB
faba-187	27	30	as	as	ADP
faba-187	27	31	sources	source	NOUN
faba-187	27	32	of	of	ADP
faba-187	27	33	information	information	NOUN
faba-187	27	34	.	.	PUNCT
faba-187	28	1	the	the	DET
faba-187	28	2	main	main	ADJ
faba-187	28	3	limitation	limitation	NOUN
faba-187	28	4	to	to	ADP
faba-187	28	5	this	this	DET
faba-187	28	6	research	research	NOUN
faba-187	28	7	affects	affect	VERB
faba-187	28	8	its	its	PRON
faba-187	28	9	scope	scope	NOUN
faba-187	28	10	.	.	PUNCT
faba-187	29	1	the	the	DET
faba-187	29	2	study	study	NOUN
faba-187	29	3	is	be	AUX
faba-187	29	4	focused	focus	VERB
faba-187	29	5	on	on	ADP
faba-187	29	6	the	the	DET
faba-187	29	7	public	public	ADJ
faba-187	29	8	sector	sector	NOUN
faba-187	29	9	reform	reform	NOUN
faba-187	29	10	of	of	ADP
faba-187	29	11	a	a	DET
faba-187	29	12	single	single	ADJ
faba-187	29	13	eu	eu	PROPN
faba-187	29	14	member	member	NOUN
faba-187	29	15	state	state	NOUN
faba-187	29	16	,	,	PUNCT
faba-187	29	17	namely	namely	ADV
faba-187	29	18	the	the	DET
faba-187	29	19	republic	republic	NOUN
faba-187	29	20	of	of	ADP
faba-187	29	21	bulgaria	bulgaria	PROPN
faba-187	29	22	.	.	PUNCT
faba-187	30	1	the	the	DET
faba-187	30	2	fact	fact	NOUN
faba-187	30	3	taken	take	VERB
faba-187	30	4	into	into	ADP
faba-187	30	5	consideration	consideration	NOUN
faba-187	30	6	was	be	AUX
faba-187	30	7	that	that	SCONJ
faba-187	30	8	some	some	DET
faba-187	30	9	considerable	considerable	ADJ
faba-187	30	10	changes	change	NOUN
faba-187	30	11	occurred	occur	VERB
faba-187	30	12	in	in	ADP
faba-187	30	13	the	the	DET
faba-187	30	14	national	national	ADJ
faba-187	30	15	legislation	legislation	NOUN
faba-187	30	16	over	over	ADP
faba-187	30	17	the	the	DET
faba-187	30	18	years	year	NOUN
faba-187	30	19	of	of	ADP
faba-187	30	20	transition	transition	NOUN
faba-187	30	21	from	from	ADP
faba-187	30	22	centralized	centralized	ADJ
faba-187	30	23	planned	plan	VERB
faba-187	30	24	economy	economy	NOUN
faba-187	30	25	to	to	ADP
faba-187	30	26	market	market	NOUN
faba-187	30	27	economy	economy	NOUN
faba-187	30	28	,	,	PUNCT
faba-187	30	29	and	and	CCONJ
faba-187	30	30	the	the	DET
faba-187	30	31	accession	accession	NOUN
faba-187	30	32	of	of	ADP
faba-187	30	33	the	the	DET
faba-187	30	34	republic	republic	NOUN
faba-187	30	35	of	of	ADP
faba-187	30	36	bulgaria	bulgaria	PROPN
faba-187	30	37	to	to	ADP
faba-187	30	38	the	the	DET
faba-187	30	39	european	european	PROPN
faba-187	30	40	union	union	PROPN
faba-187	30	41	in	in	ADP
faba-187	30	42	the	the	DET
faba-187	30	43	year	year	NOUN
faba-187	30	44	2007	2007	NUM
faba-187	30	45	.	.	PUNCT
faba-187	31	1	in	in	ADP
faba-187	31	2	addition	addition	NOUN
faba-187	31	3	to	to	ADP
faba-187	31	4	the	the	DET
faba-187	31	5	above	above	NOUN
faba-187	31	6	,	,	PUNCT
faba-187	31	7	the	the	DET
faba-187	31	8	research	research	NOUN
faba-187	31	9	is	be	AUX
faba-187	31	10	limited	limit	VERB
faba-187	31	11	to	to	ADP
faba-187	31	12	public	public	ADJ
faba-187	31	13	sector	sector	NOUN
faba-187	31	14	entities	entity	NOUN
faba-187	31	15	.	.	PUNCT
faba-187	32	1	public	public	ADJ
faba-187	32	2	enterprises	enterprise	NOUN
faba-187	32	3	(	(	PUNCT
faba-187	32	4	commercial	commercial	ADJ
faba-187	32	5	public	public	ADJ
faba-187	32	6	sector	sector	NOUN
faba-187	32	7	entities	entity	NOUN
faba-187	32	8	)	)	PUNCT
faba-187	32	9	and	and	CCONJ
faba-187	32	10	business	business	NOUN
faba-187	32	11	organizations	organization	NOUN
faba-187	32	12	are	be	AUX
faba-187	32	13	excluded	exclude	VERB
faba-187	32	14	from	from	ADP
faba-187	32	15	its	its	PRON
faba-187	32	16	scope	scope	NOUN
faba-187	32	17	.	.	PUNCT
faba-187	33	1	the	the	DET
faba-187	33	2	modern	modern	ADJ
faba-187	33	3	trends	trend	NOUN
faba-187	33	4	and	and	CCONJ
faba-187	33	5	challenges	challenge	NOUN
faba-187	33	6	facing	face	VERB
faba-187	33	7	financial	financial	ADJ
faba-187	33	8	reporting	reporting	NOUN
faba-187	33	9	in	in	ADP
faba-187	33	10	public	public	ADJ
faba-187	33	11	sector	sector	NOUN
faba-187	33	12	a	a	DET
faba-187	33	13	contemporary	contemporary	ADJ
faba-187	33	14	characteristic	characteristic	NOUN
faba-187	33	15	of	of	ADP
faba-187	33	16	the	the	DET
faba-187	33	17	development	development	NOUN
faba-187	33	18	of	of	ADP
faba-187	33	19	public	public	ADJ
faba-187	33	20	sector	sector	NOUN
faba-187	33	21	financial	financial	ADJ
faba-187	33	22	reporting	reporting	NOUN
faba-187	33	23	is	be	AUX
faba-187	33	24	the	the	DET
faba-187	33	25	standardization	standardization	NOUN
faba-187	33	26	of	of	ADP
faba-187	33	27	accounting	accounting	NOUN
faba-187	33	28	.	.	PUNCT
faba-187	34	1	the	the	DET
faba-187	34	2	global	global	ADJ
faba-187	34	3	tendency	tendency	NOUN
faba-187	34	4	towards	towards	ADP
faba-187	34	5	standardization	standardization	NOUN
faba-187	34	6	of	of	ADP
faba-187	34	7	public	public	ADJ
faba-187	34	8	sector	sector	NOUN
faba-187	34	9	accounting	accounting	NOUN
faba-187	34	10	is	be	AUX
faba-187	34	11	reflected	reflect	VERB
faba-187	34	12	in	in	ADP
faba-187	34	13	the	the	DET
faba-187	34	14	establishment	establishment	NOUN
faba-187	34	15	of	of	ADP
faba-187	34	16	a	a	DET
faba-187	34	17	certain	certain	ADJ
faba-187	34	18	set	set	NOUN
faba-187	34	19	of	of	ADP
faba-187	34	20	generally	generally	ADV
faba-187	34	21	accepted	accept	VERB
faba-187	34	22	rules	rule	NOUN
faba-187	34	23	and	and	CCONJ
faba-187	34	24	their	their	PRON
faba-187	34	25	implementation	implementation	NOUN
faba-187	34	26	by	by	ADP
faba-187	34	27	the	the	DET
faba-187	34	28	national	national	ADJ
faba-187	34	29	governments	government	NOUN
faba-187	34	30	at	at	ADP
faba-187	34	31	different	different	ADJ
faba-187	34	32	levels	level	NOUN
faba-187	34	33	of	of	ADP
faba-187	34	34	management	management	NOUN
faba-187	34	35	and	and	CCONJ
faba-187	34	36	by	by	ADP
faba-187	34	37	international	international	ADJ
faba-187	34	38	organizations	organization	NOUN
faba-187	34	39	including	include	VERB
faba-187	34	40	the	the	DET
faba-187	34	41	european	european	PROPN
faba-187	34	42	commission	commission	PROPN
faba-187	34	43	(	(	PUNCT
faba-187	34	44	ec	ec	PROPN
faba-187	34	45	)	)	PUNCT
faba-187	34	46	,	,	PUNCT
faba-187	34	47	north	north	PROPN
faba-187	34	48	atlantic	atlantic	PROPN
faba-187	34	49	treaty	treaty	NOUN
faba-187	34	50	organization	organization	NOUN
faba-187	34	51	(	(	PUNCT
faba-187	34	52	nato	nato	PROPN
faba-187	34	53	)	)	PUNCT
faba-187	34	54	,	,	PUNCT
faba-187	34	55	united	united	PROPN
faba-187	34	56	nations	nations	PROPN
faba-187	34	57	organization	organization	PROPN
faba-187	34	58	(	(	PUNCT
faba-187	34	59	un	un	PROPN
faba-187	34	60	)	)	PUNCT
faba-187	34	61	and	and	CCONJ
faba-187	34	62	others	other	NOUN
faba-187	34	63	.	.	PUNCT
faba-187	35	1	the	the	DET
faba-187	35	2	objective	objective	NOUN
faba-187	35	3	of	of	ADP
faba-187	35	4	the	the	DET
faba-187	35	5	international	international	ADJ
faba-187	35	6	public	public	ADJ
faba-187	35	7	sector	sector	NOUN
faba-187	35	8	accounting	accounting	PROPN
faba-187	35	9	standard	standard	PROPN
faba-187	35	10	board	board	PROPN
faba-187	35	11	(	(	PUNCT
faba-187	35	12	ipsasb	ipsasb	PROPN
faba-187	35	13	)	)	PUNCT
faba-187	35	14	is	be	AUX
faba-187	35	15	daniela	daniela	PROPN
faba-187	35	16	feschiyan	feschiyan	PROPN
faba-187	35	17	,	,	PUNCT
faba-187	35	18	radka	radka	ADJ
faba-187	35	19	andasarova	andasarova	PROPN
faba-187	35	20	/	/	SYM
faba-187	35	21	finance	finance	NOUN
faba-187	35	22	,	,	PUNCT
faba-187	35	23	accounting	accounting	NOUN
faba-187	35	24	and	and	CCONJ
faba-187	35	25	business	business	NOUN
faba-187	35	26	analysis	analysis	NOUN
faba-187	35	27	,	,	PUNCT
faba-187	35	28	volume	volume	NOUN
faba-187	35	29	6	6	NUM
faba-187	35	30	,	,	PUNCT
faba-187	35	31	issue	issue	NOUN
faba-187	35	32	1	1	NUM
faba-187	35	33	,	,	PUNCT
faba-187	35	34	2024	2024	NUM
faba-187	35	35	36	36	NUM
faba-187	35	36	to	to	PART
faba-187	35	37	“	"	PUNCT
faba-187	35	38	serve	serve	VERB
faba-187	35	39	the	the	DET
faba-187	35	40	public	public	ADJ
faba-187	35	41	interest	interest	NOUN
faba-187	35	42	by	by	ADP
faba-187	35	43	contributing	contribute	VERB
faba-187	35	44	to	to	ADP
faba-187	35	45	the	the	DET
faba-187	35	46	development	development	NOUN
faba-187	35	47	,	,	PUNCT
faba-187	35	48	adoption	adoption	NOUN
faba-187	35	49	and	and	CCONJ
faba-187	35	50	implementation	implementation	NOUN
faba-187	35	51	of	of	ADP
faba-187	35	52	highquality	highquality	NOUN
faba-187	35	53	international	international	ADJ
faba-187	35	54	standards	standard	NOUN
faba-187	35	55	and	and	CCONJ
faba-187	35	56	guidance	guidance	NOUN
faba-187	35	57	;	;	PUNCT
faba-187	35	58	contributing	contribute	VERB
faba-187	35	59	to	to	ADP
faba-187	35	60	the	the	DET
faba-187	35	61	development	development	NOUN
faba-187	35	62	of	of	ADP
faba-187	35	63	strong	strong	ADJ
faba-187	35	64	professional	professional	ADJ
faba-187	35	65	accountancy	accountancy	NOUN
faba-187	35	66	organizations	organization	NOUN
faba-187	35	67	and	and	CCONJ
faba-187	35	68	accounting	accounting	NOUN
faba-187	35	69	firms	firm	NOUN
faba-187	35	70	,	,	PUNCT
faba-187	35	71	and	and	CCONJ
faba-187	35	72	to	to	ADP
faba-187	35	73	high	high	ADJ
faba-187	35	74	quality	quality	NOUN
faba-187	35	75	practices	practice	NOUN
faba-187	35	76	by	by	ADP
faba-187	35	77	professional	professional	ADJ
faba-187	35	78	accountants	accountant	NOUN
faba-187	35	79	;	;	PUNCT
faba-187	35	80	promoting	promote	VERB
faba-187	35	81	the	the	DET
faba-187	35	82	value	value	NOUN
faba-187	35	83	of	of	ADP
faba-187	35	84	professional	professional	ADJ
faba-187	35	85	accountants	accountant	NOUN
faba-187	35	86	worldwide	worldwide	ADV
faba-187	35	87	;	;	PUNCT
faba-187	35	88	and	and	CCONJ
faba-187	35	89	speaking	speak	VERB
faba-187	35	90	out	out	ADP
faba-187	35	91	on	on	ADP
faba-187	35	92	public	public	ADJ
faba-187	35	93	interest	interest	NOUN
faba-187	35	94	issues	issue	NOUN
faba-187	35	95	where	where	SCONJ
faba-187	35	96	the	the	DET
faba-187	35	97	accountancy	accountancy	NOUN
faba-187	35	98	profession	profession	NOUN
faba-187	35	99	’s	’s	PART
faba-187	35	100	expertise	expertise	NOUN
faba-187	35	101	is	be	AUX
faba-187	35	102	most	most	ADV
faba-187	35	103	relevant	relevant	ADJ
faba-187	35	104	”	"	PUNCT
faba-187	35	105	(	(	PUNCT
faba-187	35	106	international	international	ADJ
faba-187	35	107	public	public	ADJ
faba-187	35	108	sector	sector	NOUN
faba-187	35	109	accounting	accounting	NOUN
faba-187	35	110	boardipsasb	boardipsasb	NOUN
faba-187	35	111	2022	2022	NUM
faba-187	35	112	)	)	PUNCT
faba-187	35	113	.	.	PUNCT
faba-187	36	1	daniela	daniela	PROPN
faba-187	36	2	feschiyan	feschiyan	PROPN
faba-187	36	3	(	(	PUNCT
faba-187	36	4	2018	2018	NUM
faba-187	36	5	)	)	PUNCT
faba-187	36	6	maintains	maintain	VERB
faba-187	36	7	the	the	DET
faba-187	36	8	statement	statement	NOUN
faba-187	36	9	that	that	SCONJ
faba-187	36	10	„	„	PUNCT
faba-187	36	11	standardization	standardization	NOUN
faba-187	36	12	of	of	ADP
faba-187	36	13	public	public	ADJ
faba-187	36	14	sector	sector	NOUN
faba-187	36	15	accounting	accounting	NOUN
faba-187	36	16	is	be	AUX
faba-187	36	17	an	an	DET
faba-187	36	18	objectively	objectively	ADV
faba-187	36	19	determined	determined	ADJ
faba-187	36	20	dynamic	dynamic	ADJ
faba-187	36	21	process	process	NOUN
faba-187	36	22	that	that	PRON
faba-187	36	23	provides	provide	VERB
faba-187	36	24	for	for	ADP
faba-187	36	25	the	the	DET
faba-187	36	26	establishment	establishment	NOUN
faba-187	36	27	and	and	CCONJ
faba-187	36	28	application	application	NOUN
faba-187	36	29	of	of	ADP
faba-187	36	30	generally	generally	ADV
faba-187	36	31	accepted	accept	VERB
faba-187	36	32	rules	rule	NOUN
faba-187	36	33	for	for	ADP
faba-187	36	34	the	the	DET
faba-187	36	35	regulation	regulation	NOUN
faba-187	36	36	of	of	ADP
faba-187	36	37	the	the	DET
faba-187	36	38	accounting	accounting	NOUN
faba-187	36	39	system	system	NOUN
faba-187	36	40	and	and	CCONJ
faba-187	36	41	the	the	DET
faba-187	36	42	creation	creation	NOUN
faba-187	36	43	of	of	ADP
faba-187	36	44	a	a	DET
faba-187	36	45	uniform	uniform	ADJ
faba-187	36	46	structure	structure	NOUN
faba-187	36	47	and	and	CCONJ
faba-187	36	48	content	content	NOUN
faba-187	36	49	of	of	ADP
faba-187	36	50	the	the	DET
faba-187	36	51	financial	financial	ADJ
faba-187	36	52	statements	statement	NOUN
faba-187	36	53	that	that	PRON
faba-187	36	54	meet	meet	VERB
faba-187	36	55	all	all	DET
faba-187	36	56	public	public	ADJ
faba-187	36	57	interests	interest	NOUN
faba-187	36	58	with	with	ADP
faba-187	36	59	regard	regard	NOUN
faba-187	36	60	to	to	ADP
faba-187	36	61	obtaining	obtain	VERB
faba-187	36	62	reliable	reliable	ADJ
faba-187	36	63	information	information	NOUN
faba-187	36	64	about	about	ADP
faba-187	36	65	public	public	ADJ
faba-187	36	66	finances	finance	NOUN
faba-187	36	67	.	.	PUNCT
faba-187	37	1	“	"	PUNCT
faba-187	37	2	the	the	DET
faba-187	37	3	result	result	NOUN
faba-187	37	4	of	of	ADP
faba-187	37	5	author	author	NOUN
faba-187	37	6	’s	’s	PART
faba-187	37	7	thesis	thesis	NOUN
faba-187	37	8	being	be	AUX
faba-187	37	9	proven	prove	VERB
faba-187	37	10	is	be	AUX
faba-187	37	11	a	a	DET
faba-187	37	12	prerequisite	prerequisite	NOUN
faba-187	37	13	for	for	ADP
faba-187	37	14	the	the	DET
faba-187	37	15	realization	realization	NOUN
faba-187	37	16	of	of	ADP
faba-187	37	17	another	another	DET
faba-187	37	18	scientific	scientific	ADJ
faba-187	37	19	study	study	NOUN
faba-187	37	20	dedicated	dedicate	VERB
faba-187	37	21	to	to	ADP
faba-187	37	22	the	the	DET
faba-187	37	23	applicability	applicability	NOUN
faba-187	37	24	of	of	ADP
faba-187	37	25	standardized	standardized	ADJ
faba-187	37	26	models	model	NOUN
faba-187	37	27	for	for	ADP
faba-187	37	28	accounting	accounting	NOUN
faba-187	37	29	of	of	ADP
faba-187	37	30	infrastructure	infrastructure	NOUN
faba-187	37	31	assets	asset	NOUN
faba-187	37	32	based	base	VERB
faba-187	37	33	on	on	ADP
faba-187	37	34	the	the	DET
faba-187	37	35	philosophy	philosophy	NOUN
faba-187	37	36	of	of	ADP
faba-187	37	37	ipsas	ipsa	NOUN
faba-187	37	38	in	in	ADP
faba-187	37	39	the	the	DET
faba-187	37	40	accounting	accounting	NOUN
faba-187	37	41	systems	system	NOUN
faba-187	37	42	of	of	ADP
faba-187	37	43	public	public	ADJ
faba-187	37	44	sector	sector	NOUN
faba-187	37	45	entities	entity	NOUN
faba-187	37	46	in	in	ADP
faba-187	37	47	the	the	DET
faba-187	37	48	republic	republic	NOUN
faba-187	37	49	of	of	ADP
faba-187	37	50	bulgaria	bulgaria	PROPN
faba-187	37	51	.	.	PUNCT
faba-187	38	1	the	the	DET
faba-187	38	2	empirical	empirical	ADJ
faba-187	38	3	results	result	NOUN
faba-187	38	4	confirm	confirm	VERB
faba-187	38	5	the	the	DET
faba-187	38	6	benefits	benefit	NOUN
faba-187	38	7	of	of	ADP
faba-187	38	8	the	the	DET
faba-187	38	9	implementation	implementation	NOUN
faba-187	38	10	of	of	ADP
faba-187	38	11	suggested	suggest	VERB
faba-187	38	12	new	new	ADJ
faba-187	38	13	accounting	accounting	NOUN
faba-187	38	14	models	model	NOUN
faba-187	38	15	in	in	ADP
faba-187	38	16	the	the	DET
faba-187	38	17	public	public	ADJ
faba-187	38	18	sector	sector	NOUN
faba-187	38	19	practice	practice	NOUN
faba-187	38	20	in	in	ADP
faba-187	38	21	the	the	DET
faba-187	38	22	republic	republic	NOUN
faba-187	38	23	of	of	ADP
faba-187	38	24	bulgaria	bulgaria	PROPN
faba-187	38	25	(	(	PUNCT
faba-187	38	26	feschiyan	feschiyan	PROPN
faba-187	38	27	and	and	CCONJ
faba-187	38	28	andasarova	andasarova	PROPN
faba-187	38	29	2022	2022	NUM
faba-187	38	30	)	)	PUNCT
faba-187	38	31	.	.	PUNCT
faba-187	39	1	despite	despite	SCONJ
faba-187	39	2	the	the	DET
faba-187	39	3	initial	initial	ADJ
faba-187	39	4	proposal	proposal	NOUN
faba-187	39	5	by	by	ADP
faba-187	39	6	the	the	DET
faba-187	39	7	european	european	PROPN
faba-187	39	8	commission	commission	PROPN
faba-187	39	9	for	for	ADP
faba-187	39	10	adoption	adoption	NOUN
faba-187	39	11	of	of	ADP
faba-187	39	12	ipsas	ipsa	NOUN
faba-187	39	13	,	,	PUNCT
faba-187	39	14	after	after	ADP
faba-187	39	15	a	a	DET
faba-187	39	16	series	series	NOUN
faba-187	39	17	of	of	ADP
faba-187	39	18	professional	professional	ADJ
faba-187	39	19	debates	debate	NOUN
faba-187	39	20	and	and	CCONJ
faba-187	39	21	the	the	DET
faba-187	39	22	continuing	continue	VERB
faba-187	39	23	practices	practice	NOUN
faba-187	39	24	of	of	ADP
faba-187	39	25	some	some	DET
faba-187	39	26	member	member	NOUN
faba-187	39	27	states	state	NOUN
faba-187	39	28	,	,	PUNCT
faba-187	39	29	including	include	VERB
faba-187	39	30	bulgaria	bulgaria	PROPN
faba-187	39	31	,	,	PUNCT
faba-187	39	32	in	in	ADP
faba-187	39	33	the	the	DET
faba-187	39	34	application	application	NOUN
faba-187	39	35	of	of	ADP
faba-187	39	36	budget	budget	NOUN
faba-187	39	37	-	-	PUNCT
faba-187	39	38	oriented	orient	VERB
faba-187	39	39	and	and	CCONJ
faba-187	39	40	modified	modify	VERB
faba-187	39	41	cash	cash	NOUN
faba-187	39	42	basis	basis	NOUN
faba-187	39	43	accounting	accounting	NOUN
faba-187	39	44	systems	system	NOUN
faba-187	39	45	,	,	PUNCT
faba-187	39	46	the	the	DET
faba-187	39	47	european	european	ADJ
faba-187	39	48	parliament	parliament	PROPN
faba-187	39	49	reached	reach	VERB
faba-187	39	50	a	a	DET
faba-187	39	51	compromise	compromise	NOUN
faba-187	39	52	by	by	ADP
faba-187	39	53	providing	provide	VERB
faba-187	39	54	an	an	DET
faba-187	39	55	opportunity	opportunity	NOUN
faba-187	39	56	for	for	ADP
faba-187	39	57	conducting	conduct	VERB
faba-187	39	58	preliminary	preliminary	ADJ
faba-187	39	59	assessment	assessment	NOUN
faba-187	39	60	of	of	ADP
faba-187	39	61	ipsas	ipsa	NOUN
faba-187	39	62	“	"	PUNCT
faba-187	39	63	appropriateness	appropriateness	NOUN
faba-187	39	64	”	"	PUNCT
faba-187	39	65	in	in	ADP
faba-187	39	66	separate	separate	ADJ
faba-187	39	67	jurisdictions	jurisdiction	NOUN
faba-187	39	68	within	within	ADP
faba-187	39	69	the	the	DET
faba-187	39	70	eu	eu	PROPN
faba-187	39	71	.	.	PROPN
faba-187	39	72	ipsasb	ipsasb	PROPN
faba-187	39	73	at	at	ADP
faba-187	39	74	the	the	DET
faba-187	39	75	international	international	PROPN
faba-187	39	76	federation	federation	PROPN
faba-187	39	77	of	of	ADP
faba-187	39	78	accountants	accountant	NOUN
faba-187	39	79	(	(	PUNCT
faba-187	39	80	ifac	ifac	NOUN
faba-187	39	81	)	)	PUNCT
faba-187	39	82	does	do	AUX
faba-187	39	83	not	not	PART
faba-187	39	84	possess	possess	VERB
faba-187	39	85	legal	legal	ADJ
faba-187	39	86	powers	power	NOUN
faba-187	39	87	to	to	PART
faba-187	39	88	demand	demand	VERB
faba-187	39	89	from	from	ADP
faba-187	39	90	the	the	DET
faba-187	39	91	eu	eu	PROPN
faba-187	39	92	member	member	NOUN
faba-187	39	93	states	state	NOUN
faba-187	39	94	to	to	PART
faba-187	39	95	implement	implement	VERB
faba-187	39	96	the	the	DET
faba-187	39	97	requirements	requirement	NOUN
faba-187	39	98	of	of	ADP
faba-187	39	99	ipsas	ipsa	NOUN
faba-187	39	100	into	into	ADP
faba-187	39	101	their	their	PRON
faba-187	39	102	national	national	ADJ
faba-187	39	103	accounting	accounting	NOUN
faba-187	39	104	legislations	legislation	NOUN
faba-187	39	105	.	.	PUNCT
faba-187	40	1	the	the	DET
faba-187	40	2	board	board	NOUN
faba-187	40	3	relies	rely	VERB
faba-187	40	4	on	on	ADP
faba-187	40	5	some	some	DET
faba-187	40	6	convincing	convincing	ADJ
faba-187	40	7	evidence	evidence	NOUN
faba-187	40	8	and	and	CCONJ
faba-187	40	9	good	good	ADJ
faba-187	40	10	practices	practice	NOUN
faba-187	40	11	for	for	ADP
faba-187	40	12	attaining	attain	VERB
faba-187	40	13	legitimacy	legitimacy	NOUN
faba-187	40	14	of	of	ADP
faba-187	40	15	public	public	ADJ
faba-187	40	16	sector	sector	NOUN
faba-187	40	17	standards	standard	NOUN
faba-187	40	18	in	in	ADP
faba-187	40	19	a	a	DET
faba-187	40	20	global	global	ADJ
faba-187	40	21	aspect	aspect	NOUN
faba-187	40	22	.	.	PUNCT
faba-187	41	1	a	a	DET
faba-187	41	2	number	number	NOUN
faba-187	41	3	of	of	ADP
faba-187	41	4	scientific	scientific	ADJ
faba-187	41	5	research	research	NOUN
faba-187	41	6	studies	study	NOUN
faba-187	41	7	have	have	AUX
faba-187	41	8	been	be	AUX
faba-187	41	9	dedicated	dedicate	VERB
faba-187	41	10	in	in	ADP
faba-187	41	11	support	support	NOUN
faba-187	41	12	of	of	ADP
faba-187	41	13	the	the	DET
faba-187	41	14	reforms	reform	NOUN
faba-187	41	15	for	for	ADP
faba-187	41	16	improving	improve	VERB
faba-187	41	17	accountability	accountability	NOUN
faba-187	41	18	and	and	CCONJ
faba-187	41	19	transparency	transparency	NOUN
faba-187	41	20	of	of	ADP
faba-187	41	21	public	public	ADJ
faba-187	41	22	sector	sector	NOUN
faba-187	41	23	entities	entity	NOUN
faba-187	41	24	through	through	ADP
faba-187	41	25	the	the	DET
faba-187	41	26	implementation	implementation	NOUN
faba-187	41	27	of	of	ADP
faba-187	41	28	a	a	DET
faba-187	41	29	set	set	NOUN
faba-187	41	30	of	of	ADP
faba-187	41	31	generally	generally	ADV
faba-187	41	32	accepted	accept	VERB
faba-187	41	33	accounting	accounting	NOUN
faba-187	41	34	standards	standard	NOUN
faba-187	41	35	(	(	PUNCT
faba-187	41	36	ipsas	ipsa	NOUN
faba-187	41	37	)	)	PUNCT
faba-187	41	38	in	in	ADP
faba-187	41	39	separate	separate	ADJ
faba-187	41	40	jurisdictions	jurisdiction	NOUN
faba-187	41	41	(	(	PUNCT
faba-187	41	42	chan	chan	PROPN
faba-187	41	43	2006	2006	NUM
faba-187	41	44	,	,	PUNCT
faba-187	41	45	2008	2008	NUM
faba-187	41	46	;	;	PUNCT
faba-187	41	47	manes	mane	NOUN
faba-187	41	48	rossi	rossi	PROPN
faba-187	41	49	et	et	PROPN
faba-187	41	50	al	al	PROPN
faba-187	41	51	.	.	PROPN
faba-187	41	52	2014	2014	NUM
faba-187	41	53	;	;	PUNCT
faba-187	41	54	biondi	biondi	NOUN
faba-187	41	55	and	and	CCONJ
faba-187	41	56	soverchia	soverchia	NOUN
faba-187	41	57	2014	2014	NUM
faba-187	41	58	;	;	PUNCT
faba-187	41	59	ismailia	ismailia	PROPN
faba-187	41	60	et	et	PROPN
faba-187	41	61	al	al	PROPN
faba-187	41	62	.	.	PROPN
faba-187	41	63	2021	2021	NUM
faba-187	41	64	)	)	PUNCT
faba-187	41	65	.	.	PUNCT
faba-187	42	1	over	over	ADP
faba-187	42	2	the	the	DET
faba-187	42	3	past	past	ADJ
faba-187	42	4	several	several	ADJ
faba-187	42	5	decades	decade	NOUN
faba-187	42	6	,	,	PUNCT
faba-187	42	7	increased	increase	VERB
faba-187	42	8	research	research	NOUN
faba-187	42	9	interest	interest	NOUN
faba-187	42	10	has	have	AUX
faba-187	42	11	been	be	AUX
faba-187	42	12	observed	observe	VERB
faba-187	42	13	within	within	ADP
faba-187	42	14	the	the	DET
faba-187	42	15	academic	academic	ADJ
faba-187	42	16	community	community	NOUN
faba-187	42	17	towards	towards	ADP
faba-187	42	18	analysing	analyse	VERB
faba-187	42	19	the	the	DET
faba-187	42	20	evolution	evolution	NOUN
faba-187	42	21	of	of	ADP
faba-187	42	22	public	public	ADJ
faba-187	42	23	sector	sector	NOUN
faba-187	42	24	accounting	accounting	NOUN
faba-187	42	25	standardization	standardization	NOUN
faba-187	42	26	based	base	VERB
faba-187	42	27	on	on	ADP
faba-187	42	28	accrual	accrual	ADJ
faba-187	42	29	accounting	accounting	NOUN
faba-187	42	30	principles	principle	NOUN
faba-187	42	31	(	(	PUNCT
faba-187	42	32	brusca	brusca	NOUN
faba-187	42	33	and	and	CCONJ
faba-187	42	34	condor	condor	NOUN
faba-187	42	35	2008	2008	NUM
faba-187	42	36	;	;	PUNCT
faba-187	42	37	martí	martí	NOUN
faba-187	42	38	2006	2006	NUM
faba-187	42	39	;	;	PUNCT
faba-187	42	40	christiaens	christiaens	PROPN
faba-187	42	41	et	et	PROPN
faba-187	42	42	al	al	PROPN
faba-187	42	43	.	.	PROPN
faba-187	42	44	2015	2015	NUM
faba-187	42	45	;	;	PUNCT
faba-187	42	46	schmidthuber	schmidthuber	PROPN
faba-187	42	47	et	et	PROPN
faba-187	42	48	al	al	PROPN
faba-187	42	49	.	.	PROPN
faba-187	42	50	2022	2022	NUM
faba-187	42	51	;	;	PUNCT
faba-187	42	52	farshadfar	farshadfar	ADV
faba-187	42	53	et	et	PROPN
faba-187	42	54	al	al	PROPN
faba-187	42	55	.	.	PROPN
faba-187	42	56	2022	2022	NUM
faba-187	42	57	)	)	PUNCT
faba-187	42	58	.	.	PUNCT
faba-187	43	1	according	accord	VERB
faba-187	43	2	to	to	ADP
faba-187	43	3	isabel	isabel	PROPN
faba-187	43	4	brusca	brusca	NOUN
faba-187	43	5	et	et	PROPN
faba-187	43	6	al	al	PROPN
faba-187	43	7	.	.	PROPN
faba-187	44	1	(	(	PUNCT
faba-187	44	2	2012	2012	NUM
faba-187	44	3	)	)	PUNCT
faba-187	44	4	,	,	PUNCT
faba-187	44	5	research	research	NOUN
faba-187	44	6	studies	study	NOUN
faba-187	44	7	addressing	address	VERB
faba-187	44	8	the	the	DET
faba-187	44	9	development	development	NOUN
faba-187	44	10	and	and	CCONJ
faba-187	44	11	propagation	propagation	NOUN
faba-187	44	12	of	of	ADP
faba-187	44	13	ipsas	ipsa	NOUN
faba-187	44	14	are	be	AUX
faba-187	44	15	principally	principally	ADV
faba-187	44	16	focused	focus	VERB
faba-187	44	17	on	on	ADP
faba-187	44	18	the	the	DET
faba-187	44	19	countries	country	NOUN
faba-187	44	20	applying	apply	VERB
faba-187	44	21	the	the	DET
faba-187	44	22	anglo	anglo	ADJ
faba-187	44	23	-	-	PUNCT
faba-187	44	24	saxon	saxon	NOUN
faba-187	44	25	model	model	NOUN
faba-187	44	26	of	of	ADP
faba-187	44	27	accounting	accounting	NOUN
faba-187	44	28	.	.	PUNCT
faba-187	45	1	countries	country	NOUN
faba-187	45	2	like	like	ADP
faba-187	45	3	australia	australia	PROPN
faba-187	45	4	,	,	PUNCT
faba-187	45	5	new	new	PROPN
faba-187	45	6	zealand	zealand	PROPN
faba-187	45	7	,	,	PUNCT
faba-187	45	8	the	the	DET
faba-187	45	9	usa	usa	PROPN
faba-187	45	10	and	and	CCONJ
faba-187	45	11	the	the	DET
faba-187	45	12	united	united	PROPN
faba-187	45	13	kingdom	kingdom	PROPN
faba-187	45	14	have	have	AUX
faba-187	45	15	been	be	AUX
faba-187	45	16	pioneers	pioneer	NOUN
faba-187	45	17	in	in	ADP
faba-187	45	18	the	the	DET
faba-187	45	19	realization	realization	NOUN
faba-187	45	20	of	of	ADP
faba-187	45	21	a	a	DET
faba-187	45	22	far	far	ADV
faba-187	45	23	-	-	PUNCT
faba-187	45	24	reaching	reach	VERB
faba-187	45	25	reform	reform	NOUN
faba-187	45	26	in	in	ADP
faba-187	45	27	state	state	NOUN
faba-187	45	28	administration	administration	NOUN
faba-187	45	29	as	as	ADV
faba-187	45	30	early	early	ADV
faba-187	45	31	as	as	ADP
faba-187	45	32	in	in	ADP
faba-187	45	33	the	the	DET
faba-187	45	34	1980s	1980	NOUN
faba-187	45	35	which	which	PRON
faba-187	45	36	is	be	AUX
faba-187	45	37	known	know	VERB
faba-187	45	38	under	under	ADP
faba-187	45	39	the	the	DET
faba-187	45	40	name	name	NOUN
faba-187	45	41	of	of	ADP
faba-187	45	42	„	„	PUNCT
faba-187	45	43	new	new	ADJ
faba-187	45	44	public	public	ADJ
faba-187	45	45	management	management	NOUN
faba-187	45	46	-	-	PUNCT
faba-187	45	47	npm	npm	NOUN
faba-187	45	48	“	"	PUNCT
faba-187	45	49	.	.	PUNCT
faba-187	46	1	the	the	DET
faba-187	46	2	public	public	ADJ
faba-187	46	3	sector	sector	NOUN
faba-187	46	4	reform	reform	NOUN
faba-187	46	5	in	in	ADP
faba-187	46	6	these	these	DET
faba-187	46	7	countries	country	NOUN
faba-187	46	8	involves	involve	VERB
faba-187	46	9	essential	essential	ADJ
faba-187	46	10	changes	change	NOUN
faba-187	46	11	both	both	PRON
faba-187	46	12	to	to	ADP
faba-187	46	13	financial	financial	ADJ
faba-187	46	14	reporting	reporting	NOUN
faba-187	46	15	and	and	CCONJ
faba-187	46	16	to	to	ADP
faba-187	46	17	the	the	DET
faba-187	46	18	budgeting	budgeting	NOUN
faba-187	46	19	processes	process	NOUN
faba-187	46	20	,	,	PUNCT
faba-187	46	21	which	which	DET
faba-187	46	22	reform	reform	NOUN
faba-187	46	23	is	be	AUX
faba-187	46	24	accomplished	accomplish	VERB
faba-187	46	25	through	through	ADP
faba-187	46	26	the	the	DET
faba-187	46	27	transition	transition	NOUN
faba-187	46	28	to	to	ADP
faba-187	46	29	accrual	accrual	ADJ
faba-187	46	30	based	base	VERB
faba-187	46	31	financial	financial	ADJ
faba-187	46	32	reporting	reporting	NOUN
faba-187	46	33	and	and	CCONJ
faba-187	46	34	budgeting	budgeting	NOUN
faba-187	46	35	(	(	PUNCT
faba-187	46	36	pallot	pallot	PROPN
faba-187	46	37	1994	1994	NUM
faba-187	46	38	;	;	PUNCT
faba-187	46	39	likierman	likierman	NOUN
faba-187	46	40	2003	2003	NUM
faba-187	46	41	;	;	PUNCT
faba-187	46	42	newberry	newberry	PROPN
faba-187	46	43	and	and	CCONJ
faba-187	46	44	pallot	pallot	PROPN
faba-187	46	45	2006	2006	NUM
faba-187	46	46	)	)	PUNCT
faba-187	46	47	.	.	PUNCT
faba-187	47	1	on	on	ADP
faba-187	47	2	the	the	DET
faba-187	47	3	other	other	ADJ
faba-187	47	4	hand	hand	NOUN
faba-187	47	5	,	,	PUNCT
faba-187	47	6	the	the	DET
faba-187	47	7	governments	government	NOUN
faba-187	47	8	of	of	ADP
faba-187	47	9	some	some	DET
faba-187	47	10	continental	continental	PROPN
faba-187	47	11	europe	europe	PROPN
faba-187	47	12	countries	country	NOUN
faba-187	47	13	such	such	ADJ
faba-187	47	14	as	as	ADP
faba-187	47	15	austria	austria	PROPN
faba-187	47	16	,	,	PUNCT
faba-187	47	17	france	france	PROPN
faba-187	47	18	,	,	PUNCT
faba-187	47	19	spain	spain	PROPN
faba-187	47	20	,	,	PUNCT
faba-187	47	21	portugal	portugal	PROPN
faba-187	47	22	,	,	PUNCT
faba-187	47	23	and	and	CCONJ
faba-187	47	24	switzerland	switzerland	PROPN
faba-187	47	25	have	have	AUX
faba-187	47	26	also	also	ADV
faba-187	47	27	started	start	VERB
faba-187	47	28	a	a	DET
faba-187	47	29	similar	similar	ADJ
faba-187	47	30	reform	reform	NOUN
faba-187	47	31	in	in	ADP
faba-187	47	32	the	the	DET
faba-187	47	33	public	public	ADJ
faba-187	47	34	sector	sector	NOUN
faba-187	47	35	by	by	ADP
faba-187	47	36	adapting	adapt	VERB
faba-187	47	37	their	their	PRON
faba-187	47	38	national	national	ADJ
faba-187	47	39	accounting	accounting	NOUN
faba-187	47	40	systems	system	NOUN
faba-187	47	41	to	to	ADP
faba-187	47	42	the	the	DET
faba-187	47	43	requirements	requirement	NOUN
faba-187	47	44	of	of	ADP
faba-187	47	45	ipsas	ipsa	NOUN
faba-187	47	46	retaining	retain	VERB
faba-187	47	47	the	the	DET
faba-187	47	48	traditional	traditional	ADJ
faba-187	47	49	budgeting	budgeting	NOUN
faba-187	47	50	model	model	NOUN
faba-187	47	51	based	base	VERB
faba-187	47	52	on	on	ADP
faba-187	47	53	the	the	DET
faba-187	47	54	cash	cash	NOUN
faba-187	47	55	principle	principle	NOUN
faba-187	47	56	and	and	CCONJ
faba-187	47	57	on	on	ADP
faba-187	47	58	the	the	DET
faba-187	47	59	modified	modify	VERB
faba-187	47	60	cash	cash	NOUN
faba-187	47	61	basis	basis	NOUN
faba-187	47	62	of	of	ADP
faba-187	47	63	accounting	accounting	NOUN
faba-187	47	64	(	(	PUNCT
faba-187	47	65	brusca	brusca	NOUN
faba-187	47	66	et	et	PROPN
faba-187	47	67	al	al	PROPN
faba-187	47	68	.	.	PROPN
faba-187	47	69	2015	2015	NUM
faba-187	47	70	)	)	PUNCT
faba-187	47	71	.	.	PUNCT
faba-187	48	1	there	there	PRON
faba-187	48	2	is	be	VERB
faba-187	48	3	a	a	DET
faba-187	48	4	group	group	NOUN
faba-187	48	5	of	of	ADP
faba-187	48	6	authors	author	NOUN
faba-187	48	7	who	who	PRON
faba-187	48	8	perform	perform	VERB
faba-187	48	9	extensive	extensive	ADJ
faba-187	48	10	scientific	scientific	ADJ
faba-187	48	11	research	research	NOUN
faba-187	48	12	dedicated	dedicate	VERB
faba-187	48	13	to	to	ADP
faba-187	48	14	the	the	DET
faba-187	48	15	challenges	challenge	NOUN
faba-187	48	16	associated	associate	VERB
faba-187	48	17	with	with	ADP
faba-187	48	18	the	the	DET
faba-187	48	19	transition	transition	NOUN
faba-187	48	20	of	of	ADP
faba-187	48	21	the	the	DET
faba-187	48	22	organisation	organisation	NOUN
faba-187	48	23	for	for	ADP
faba-187	48	24	economic	economic	ADJ
faba-187	48	25	cooperation	cooperation	NOUN
faba-187	48	26	and	and	CCONJ
faba-187	48	27	development	development	NOUN
faba-187	48	28	(	(	PUNCT
faba-187	48	29	oecd	oecd	PROPN
faba-187	48	30	)	)	PUNCT
faba-187	48	31	member	member	NOUN
faba-187	48	32	states	state	NOUN
faba-187	48	33	to	to	ADP
faba-187	48	34	accrual	accrual	ADJ
faba-187	48	35	based	base	VERB
faba-187	48	36	financial	financial	ADJ
faba-187	48	37	reporting	reporting	NOUN
faba-187	48	38	and	and	CCONJ
faba-187	48	39	budgeting	budget	VERB
faba-187	48	40	on	on	ADP
faba-187	48	41	the	the	DET
faba-187	48	42	one	one	NUM
faba-187	48	43	hand	hand	NOUN
faba-187	48	44	,	,	PUNCT
faba-187	48	45	and	and	CCONJ
faba-187	48	46	on	on	ADP
faba-187	48	47	the	the	DET
faba-187	48	48	other	other	ADJ
faba-187	48	49	hand	hand	NOUN
faba-187	48	50	–	–	PUNCT
faba-187	48	51	regarding	regard	VERB
faba-187	48	52	the	the	DET
faba-187	48	53	applicability	applicability	NOUN
faba-187	48	54	of	of	ADP
faba-187	48	55	ipsas	ipsa	NOUN
faba-187	48	56	in	in	ADP
faba-187	48	57	individual	individual	ADJ
faba-187	48	58	jurisdictions	jurisdiction	NOUN
faba-187	48	59	of	of	ADP
faba-187	48	60	the	the	DET
faba-187	48	61	member	member	NOUN
faba-187	48	62	states	state	NOUN
faba-187	48	63	.	.	PUNCT
faba-187	49	1	the	the	DET
faba-187	49	2	research	research	NOUN
faba-187	49	3	data	datum	NOUN
faba-187	49	4	definitively	definitively	ADV
faba-187	49	5	highlights	highlight	VERB
faba-187	49	6	the	the	DET
faba-187	49	7	differences	difference	NOUN
faba-187	49	8	in	in	ADP
faba-187	49	9	the	the	DET
faba-187	49	10	manner	manner	NOUN
faba-187	49	11	of	of	ADP
faba-187	49	12	perceiving	perceive	VERB
faba-187	49	13	the	the	DET
faba-187	49	14	public	public	ADJ
faba-187	49	15	sector	sector	NOUN
faba-187	49	16	reform	reform	NOUN
faba-187	49	17	by	by	ADP
faba-187	49	18	oecd	oecd	PROPN
faba-187	49	19	member	member	NOUN
faba-187	49	20	states	state	NOUN
faba-187	49	21	,	,	PUNCT
faba-187	49	22	in	in	ADP
faba-187	49	23	the	the	DET
faba-187	49	24	context	context	NOUN
faba-187	49	25	of	of	ADP
faba-187	49	26	the	the	DET
faba-187	49	27	transition	transition	NOUN
faba-187	49	28	to	to	ADP
faba-187	49	29	accrual	accrual	ADJ
faba-187	49	30	-	-	PUNCT
faba-187	49	31	based	base	VERB
faba-187	49	32	financial	financial	ADJ
faba-187	49	33	reporting	reporting	NOUN
faba-187	49	34	and	and	CCONJ
faba-187	49	35	budgeting	budgeting	NOUN
faba-187	49	36	.	.	PUNCT
faba-187	50	1	more	more	ADV
faba-187	50	2	specifically	specifically	ADV
faba-187	50	3	,	,	PUNCT
faba-187	50	4	the	the	DET
faba-187	50	5	preferences	preference	NOUN
faba-187	50	6	of	of	ADP
faba-187	50	7	oecd	oecd	PROPN
faba-187	50	8	member	member	NOUN
faba-187	50	9	states	state	NOUN
faba-187	50	10	to	to	ADP
faba-187	50	11	the	the	DET
faba-187	50	12	accrual	accrual	ADJ
faba-187	50	13	-	-	PUNCT
faba-187	50	14	based	base	VERB
faba-187	50	15	financial	financial	ADJ
faba-187	50	16	reporting	reporting	NOUN
faba-187	50	17	(	(	PUNCT
faba-187	50	18	i.e.	i.e.	X
faba-187	50	19	,	,	PUNCT
faba-187	50	20	decisions	decision	NOUN
faba-187	50	21	at	at	ADP
faba-187	50	22	the	the	DET
faba-187	50	23	organizational	organizational	ADJ
faba-187	50	24	field	field	NOUN
faba-187	50	25	)	)	PUNCT
faba-187	50	26	have	have	AUX
faba-187	50	27	been	be	AUX
faba-187	50	28	confirmed	confirm	VERB
faba-187	50	29	when	when	SCONJ
faba-187	50	30	compared	compare	VERB
faba-187	50	31	to	to	ADP
faba-187	50	32	the	the	DET
faba-187	50	33	adoption	adoption	NOUN
faba-187	50	34	of	of	ADP
faba-187	50	35	accrual	accrual	ADJ
faba-187	50	36	-	-	PUNCT
faba-187	50	37	based	base	VERB
faba-187	50	38	budgeting	budgeting	NOUN
faba-187	50	39	by	by	ADP
faba-187	50	40	individual	individual	ADJ
faba-187	50	41	agents	agent	NOUN
faba-187	50	42	in	in	ADP
faba-187	50	43	organization	organization	NOUN
faba-187	50	44	’s	’s	PART
faba-187	50	45	member	member	NOUN
faba-187	50	46	states	state	NOUN
faba-187	50	47	among	among	ADP
faba-187	50	48	which	which	PRON
faba-187	50	49	are	be	AUX
faba-187	50	50	accountants	accountant	NOUN
faba-187	50	51	,	,	PUNCT
faba-187	50	52	state	state	NOUN
faba-187	50	53	officials	official	NOUN
faba-187	50	54	,	,	PUNCT
faba-187	50	55	governmental	governmental	ADJ
faba-187	50	56	bodies	body	NOUN
faba-187	50	57	and	and	CCONJ
faba-187	50	58	politicians	politician	NOUN
faba-187	50	59	(	(	PUNCT
faba-187	50	60	i.e.	i.e.	X
faba-187	50	61	decisions	decision	NOUN
faba-187	50	62	at	at	ADP
faba-187	50	63	an	an	DET
faba-187	50	64	organizational	organizational	ADJ
faba-187	50	65	level	level	NOUN
faba-187	50	66	)	)	PUNCT
faba-187	50	67	.	.	PUNCT
faba-187	51	1	a	a	DET
faba-187	51	2	statement	statement	NOUN
faba-187	51	3	has	have	AUX
faba-187	51	4	been	be	AUX
faba-187	51	5	expressed	express	VERB
faba-187	51	6	that	that	SCONJ
faba-187	51	7	,	,	PUNCT
faba-187	51	8	in	in	ADP
faba-187	51	9	oecd	oecd	PROPN
faba-187	51	10	member	member	NOUN
faba-187	51	11	states	state	NOUN
faba-187	51	12	,	,	PUNCT
faba-187	51	13	which	which	PRON
faba-187	51	14	have	have	AUX
faba-187	51	15	adopted	adopt	VERB
faba-187	51	16	a	a	DET
faba-187	51	17	sector	sector	NOUN
faba-187	51	18	-	-	PUNCT
faba-187	51	19	neutral	neutral	ADJ
faba-187	51	20	approach	approach	NOUN
faba-187	51	21	for	for	ADP
faba-187	51	22	the	the	DET
faba-187	51	23	implementation	implementation	NOUN
faba-187	51	24	of	of	ADP
faba-187	51	25	accounting	accounting	NOUN
faba-187	51	26	standards	standard	NOUN
faba-187	51	27	,	,	PUNCT
faba-187	51	28	i.e.	i.e.	X
faba-187	51	29	,	,	PUNCT
faba-187	51	30	a	a	DET
faba-187	51	31	uniform	uniform	NOUN
faba-187	51	32	set	set	NOUN
faba-187	51	33	of	of	ADP
faba-187	51	34	accounting	accounting	NOUN
faba-187	51	35	standards	standard	NOUN
faba-187	51	36	(	(	PUNCT
faba-187	51	37	ifrs	ifrs	NOUN
faba-187	51	38	)	)	PUNCT
faba-187	51	39	in	in	ADP
faba-187	51	40	different	different	ADJ
faba-187	51	41	sectors	sector	NOUN
faba-187	51	42	of	of	ADP
faba-187	51	43	economy	economy	NOUN
faba-187	51	44	,	,	PUNCT
faba-187	51	45	there	there	PRON
faba-187	51	46	are	be	VERB
faba-187	51	47	favorable	favorable	ADJ
faba-187	51	48	conditions	condition	NOUN
faba-187	51	49	generated	generate	VERB
faba-187	51	50	for	for	ADP
faba-187	51	51	the	the	DET
faba-187	51	52	approximation	approximation	NOUN
faba-187	51	53	of	of	ADP
faba-187	51	54	the	the	DET
faba-187	51	55	national	national	ADJ
faba-187	51	56	accounting	accounting	PROPN
faba-187	51	57	systems	system	NOUN
faba-187	51	58	to	to	ADP
faba-187	51	59	ipsas	ipsa	NOUN
faba-187	51	60	.	.	PUNCT
faba-187	52	1	on	on	ADP
faba-187	52	2	the	the	DET
faba-187	52	3	other	other	ADJ
faba-187	52	4	hand	hand	NOUN
faba-187	52	5	,	,	PUNCT
faba-187	52	6	the	the	DET
faba-187	52	7	authors	author	NOUN
faba-187	52	8	substantiate	substantiate	VERB
faba-187	52	9	the	the	DET
faba-187	52	10	need	need	NOUN
faba-187	52	11	of	of	ADP
faba-187	52	12	adopting	adopt	VERB
faba-187	52	13	ipsas	ipsa	NOUN
faba-187	52	14	in	in	ADP
faba-187	52	15	the	the	DET
faba-187	52	16	potential	potential	ADJ
faba-187	52	17	member	member	NOUN
faba-187	52	18	states	state	NOUN
faba-187	52	19	of	of	ADP
faba-187	52	20	the	the	DET
faba-187	52	21	organisation	organisation	NOUN
faba-187	52	22	(	(	PUNCT
faba-187	52	23	such	such	ADJ
faba-187	52	24	as	as	ADP
faba-187	52	25	bulgaria	bulgaria	PROPN
faba-187	52	26	,	,	PUNCT
faba-187	52	27	author	author	NOUN
faba-187	52	28	's	's	PART
faba-187	52	29	note	note	NOUN
faba-187	52	30	)	)	PUNCT
faba-187	52	31	in	in	ADP
faba-187	52	32	terms	term	NOUN
faba-187	52	33	of	of	ADP
faba-187	52	34	the	the	DET
faba-187	52	35	lack	lack	NOUN
faba-187	52	36	of	of	ADP
faba-187	52	37	applicable	applicable	ADJ
faba-187	52	38	public	public	ADJ
faba-187	52	39	sector	sector	NOUN
faba-187	52	40	accounting	accounting	NOUN
faba-187	52	41	standards	standard	NOUN
faba-187	52	42	within	within	ADP
faba-187	52	43	their	their	PRON
faba-187	52	44	jurisdictions	jurisdiction	NOUN
faba-187	52	45	(	(	PUNCT
faba-187	52	46	adhikari	adhikari	PROPN
faba-187	52	47	and	and	CCONJ
faba-187	52	48	gårseth	gårseth	NOUN
faba-187	52	49	-	-	PUNCT
faba-187	52	50	nesbakk	nesbakk	NOUN
faba-187	52	51	,	,	PUNCT
faba-187	52	52	daniela	daniela	PROPN
faba-187	52	53	feschiyan	feschiyan	PROPN
faba-187	52	54	,	,	PUNCT
faba-187	52	55	radka	radka	PROPN
faba-187	52	56	andasarova	andasarova	PROPN
faba-187	52	57	/	/	SYM
faba-187	52	58	finance	finance	NOUN
faba-187	52	59	,	,	PUNCT
faba-187	52	60	accounting	accounting	NOUN
faba-187	52	61	and	and	CCONJ
faba-187	52	62	business	business	NOUN
faba-187	52	63	analysis	analysis	NOUN
faba-187	52	64	,	,	PUNCT
faba-187	52	65	volume	volume	NOUN
faba-187	52	66	6	6	NUM
faba-187	52	67	,	,	PUNCT
faba-187	52	68	issue	issue	NOUN
faba-187	52	69	1	1	NUM
faba-187	52	70	,	,	PUNCT
faba-187	52	71	2024	2024	NUM
faba-187	52	72	37	37	NUM
faba-187	52	73	2016	2016	NUM
faba-187	52	74	)	)	PUNCT
faba-187	52	75	.	.	PUNCT
faba-187	53	1	the	the	DET
faba-187	53	2	traditional	traditional	ADJ
faba-187	53	3	approach	approach	NOUN
faba-187	53	4	applicable	applicable	ADJ
faba-187	53	5	by	by	ADP
faba-187	53	6	the	the	DET
faba-187	53	7	researchers	researcher	NOUN
faba-187	53	8	when	when	SCONJ
faba-187	53	9	conducting	conduct	VERB
faba-187	53	10	similar	similar	ADJ
faba-187	53	11	research	research	NOUN
faba-187	53	12	studies	study	NOUN
faba-187	53	13	aims	aim	VERB
faba-187	53	14	at	at	ADP
faba-187	53	15	tracing	trace	VERB
faba-187	53	16	the	the	DET
faba-187	53	17	entire	entire	ADJ
faba-187	53	18	process	process	NOUN
faba-187	53	19	of	of	ADP
faba-187	53	20	public	public	ADJ
faba-187	53	21	sector	sector	NOUN
faba-187	53	22	reforms	reform	NOUN
faba-187	53	23	.	.	PUNCT
faba-187	54	1	in	in	ADP
faba-187	54	2	2015	2015	NUM
faba-187	54	3	,	,	PUNCT
faba-187	54	4	isabel	isabel	NOUN
faba-187	54	5	brusca	brusca	NOUN
faba-187	54	6	and	and	CCONJ
faba-187	54	7	her	her	PRON
faba-187	54	8	team	team	NOUN
faba-187	54	9	published	publish	VERB
faba-187	54	10	a	a	DET
faba-187	54	11	collective	collective	ADJ
faba-187	54	12	scientific	scientific	ADJ
faba-187	54	13	paper	paper	NOUN
faba-187	54	14	addressing	address	VERB
faba-187	54	15	the	the	DET
faba-187	54	16	results	result	NOUN
faba-187	54	17	of	of	ADP
faba-187	54	18	public	public	ADJ
faba-187	54	19	sector	sector	NOUN
faba-187	54	20	reforms	reform	NOUN
faba-187	54	21	in	in	ADP
faba-187	54	22	14	14	NUM
faba-187	54	23	countries	country	NOUN
faba-187	54	24	,	,	PUNCT
faba-187	54	25	the	the	DET
faba-187	54	26	greater	great	ADJ
faba-187	54	27	part	part	NOUN
faba-187	54	28	of	of	ADP
faba-187	54	29	which	which	PRON
faba-187	54	30	are	be	AUX
faba-187	54	31	eu	eu	PROPN
faba-187	54	32	member	member	NOUN
faba-187	54	33	states	state	NOUN
faba-187	54	34	,	,	PUNCT
faba-187	54	35	taking	take	VERB
faba-187	54	36	into	into	ADP
faba-187	54	37	account	account	NOUN
faba-187	54	38	that	that	SCONJ
faba-187	54	39	bulgaria	bulgaria	PROPN
faba-187	54	40	is	be	AUX
faba-187	54	41	not	not	PART
faba-187	54	42	part	part	NOUN
faba-187	54	43	of	of	ADP
faba-187	54	44	the	the	DET
faba-187	54	45	extensive	extensive	ADJ
faba-187	54	46	study	study	NOUN
faba-187	54	47	.	.	PUNCT
faba-187	55	1	the	the	DET
faba-187	55	2	empirical	empirical	ADJ
faba-187	55	3	results	result	NOUN
faba-187	55	4	outline	outline	VERB
faba-187	55	5	the	the	DET
faba-187	55	6	contemporary	contemporary	ADJ
faba-187	55	7	challenges	challenge	NOUN
faba-187	55	8	facing	face	VERB
faba-187	55	9	the	the	DET
faba-187	55	10	international	international	ADJ
faba-187	55	11	harmonization	harmonization	NOUN
faba-187	55	12	in	in	ADP
faba-187	55	13	the	the	DET
faba-187	55	14	field	field	NOUN
faba-187	55	15	of	of	ADP
faba-187	55	16	financial	financial	ADJ
faba-187	55	17	reporting	reporting	NOUN
faba-187	55	18	,	,	PUNCT
faba-187	55	19	budgeting	budgeting	NOUN
faba-187	55	20	,	,	PUNCT
faba-187	55	21	and	and	CCONJ
faba-187	55	22	public	public	ADJ
faba-187	55	23	sector	sector	NOUN
faba-187	55	24	auditing	auditing	NOUN
faba-187	55	25	(	(	PUNCT
faba-187	55	26	brusca	brusca	NOUN
faba-187	55	27	et	et	PROPN
faba-187	55	28	al	al	PROPN
faba-187	55	29	.	.	PROPN
faba-187	55	30	2015	2015	NUM
faba-187	55	31	)	)	PUNCT
faba-187	55	32	.	.	PUNCT
faba-187	56	1	the	the	DET
faba-187	56	2	national	national	ADJ
faba-187	56	3	specifics	specific	NOUN
faba-187	56	4	of	of	ADP
faba-187	56	5	the	the	DET
faba-187	56	6	european	european	ADJ
faba-187	56	7	countries	country	NOUN
faba-187	56	8	concern	concern	VERB
faba-187	56	9	a	a	DET
faba-187	56	10	number	number	NOUN
faba-187	56	11	of	of	ADP
faba-187	56	12	limitations	limitation	NOUN
faba-187	56	13	which	which	PRON
faba-187	56	14	impede	impede	VERB
faba-187	56	15	the	the	DET
faba-187	56	16	process	process	NOUN
faba-187	56	17	of	of	ADP
faba-187	56	18	harmonization	harmonization	NOUN
faba-187	56	19	and	and	CCONJ
faba-187	56	20	the	the	DET
faba-187	56	21	achievement	achievement	NOUN
faba-187	56	22	of	of	ADP
faba-187	56	23	comparability	comparability	NOUN
faba-187	56	24	among	among	ADP
faba-187	56	25	the	the	DET
faba-187	56	26	financial	financial	ADJ
faba-187	56	27	statements	statement	NOUN
faba-187	56	28	of	of	ADP
faba-187	56	29	public	public	ADJ
faba-187	56	30	sector	sector	NOUN
faba-187	56	31	entities	entity	NOUN
faba-187	56	32	.	.	PUNCT
faba-187	57	1	summarisations	summarisation	NOUN
faba-187	57	2	in	in	ADP
faba-187	57	3	the	the	DET
faba-187	57	4	research	research	NOUN
faba-187	57	5	study	study	NOUN
faba-187	57	6	come	come	VERB
faba-187	57	7	out	out	ADP
faba-187	57	8	to	to	PART
faba-187	57	9	be	be	AUX
faba-187	57	10	a	a	DET
faba-187	57	11	serious	serious	ADJ
faba-187	57	12	theoretical	theoretical	ADJ
faba-187	57	13	basis	basis	NOUN
faba-187	57	14	for	for	ADP
faba-187	57	15	evaluating	evaluate	VERB
faba-187	57	16	the	the	DET
faba-187	57	17	effects	effect	NOUN
faba-187	57	18	of	of	ADP
faba-187	57	19	ipsas	ipsa	NOUN
faba-187	57	20	adoption	adoption	NOUN
faba-187	57	21	by	by	ADP
faba-187	57	22	the	the	DET
faba-187	57	23	european	european	ADJ
faba-187	57	24	countries	country	NOUN
faba-187	57	25	over	over	ADP
faba-187	57	26	the	the	DET
faba-187	57	27	implementation	implementation	NOUN
faba-187	57	28	of	of	ADP
faba-187	57	29	national	national	ADJ
faba-187	57	30	accounting	accounting	NOUN
faba-187	57	31	standards	standard	NOUN
faba-187	57	32	.	.	PUNCT
faba-187	58	1	an	an	DET
faba-187	58	2	analogous	analogous	ADJ
faba-187	58	3	study	study	NOUN
faba-187	58	4	has	have	AUX
faba-187	58	5	been	be	AUX
faba-187	58	6	conducted	conduct	VERB
faba-187	58	7	by	by	ADP
faba-187	58	8	m.	m.	NOUN
faba-187	58	9	kowalczy	kowalczy	PROPN
faba-187	58	10	and	and	CCONJ
faba-187	58	11	j.	j.	PROPN
faba-187	58	12	caruana	caruana	PROPN
faba-187	58	13	(	(	PUNCT
faba-187	58	14	2022	2022	NUM
faba-187	58	15	)	)	PUNCT
faba-187	58	16	among	among	ADP
faba-187	58	17	other	other	ADJ
faba-187	58	18	two	two	NUM
faba-187	58	19	eu	eu	PROPN
faba-187	58	20	member	member	NOUN
faba-187	58	21	states	state	NOUN
faba-187	58	22	–	–	PUNCT
faba-187	58	23	malta	malta	PROPN
faba-187	58	24	and	and	CCONJ
faba-187	58	25	poland	poland	PROPN
faba-187	58	26	.	.	PUNCT
faba-187	59	1	the	the	DET
faba-187	59	2	authors	author	NOUN
faba-187	59	3	arrive	arrive	VERB
faba-187	59	4	at	at	ADP
faba-187	59	5	the	the	DET
faba-187	59	6	conclusions	conclusion	NOUN
faba-187	59	7	that	that	PRON
faba-187	59	8	,	,	PUNCT
faba-187	59	9	in	in	ADP
faba-187	59	10	response	response	NOUN
faba-187	59	11	to	to	ADP
faba-187	59	12	the	the	DET
faba-187	59	13	reform	reform	NOUN
faba-187	59	14	intended	intend	VERB
faba-187	59	15	to	to	PART
faba-187	59	16	enhance	enhance	VERB
faba-187	59	17	the	the	DET
faba-187	59	18	reporting	reporting	NOUN
faba-187	59	19	and	and	CCONJ
faba-187	59	20	budgeting	budgeting	NOUN
faba-187	59	21	in	in	ADP
faba-187	59	22	public	public	ADJ
faba-187	59	23	sector	sector	NOUN
faba-187	59	24	,	,	PUNCT
faba-187	59	25	the	the	DET
faba-187	59	26	two	two	NUM
faba-187	59	27	countries	country	NOUN
faba-187	59	28	demonstrate	demonstrate	VERB
faba-187	59	29	dissimilar	dissimilar	ADJ
faba-187	59	30	accounting	accounting	NOUN
faba-187	59	31	and	and	CCONJ
faba-187	59	32	budgetary	budgetary	ADJ
faba-187	59	33	practices	practice	NOUN
faba-187	59	34	at	at	ADP
faba-187	59	35	central	central	ADJ
faba-187	59	36	government	government	NOUN
faba-187	59	37	level	level	NOUN
faba-187	59	38	regardless	regardless	ADV
faba-187	59	39	of	of	ADP
faba-187	59	40	the	the	DET
faba-187	59	41	institutional	institutional	ADJ
faba-187	59	42	environment	environment	NOUN
faba-187	59	43	influence	influence	NOUN
faba-187	59	44	at	at	ADP
faba-187	59	45	a	a	DET
faba-187	59	46	macro	macro	ADJ
faba-187	59	47	level	level	NOUN
faba-187	59	48	on	on	ADP
faba-187	59	49	the	the	DET
faba-187	59	50	part	part	NOUN
faba-187	59	51	of	of	ADP
faba-187	59	52	eu	eu	PROPN
faba-187	59	53	and	and	CCONJ
faba-187	59	54	imf	imf	PROPN
faba-187	59	55	.	.	PUNCT
faba-187	60	1	as	as	ADP
faba-187	60	2	at	at	ADP
faba-187	60	3	present	present	ADJ
faba-187	60	4	,	,	PUNCT
faba-187	60	5	bulgaria	bulgaria	PROPN
faba-187	60	6	has	have	AUX
faba-187	60	7	been	be	AUX
faba-187	60	8	strictly	strictly	ADV
faba-187	60	9	adhering	adhere	VERB
faba-187	60	10	to	to	ADP
faba-187	60	11	the	the	DET
faba-187	60	12	improvement	improvement	NOUN
faba-187	60	13	of	of	ADP
faba-187	60	14	the	the	DET
faba-187	60	15	budgeting	budgeting	NOUN
faba-187	60	16	process	process	NOUN
faba-187	60	17	with	with	ADP
faba-187	60	18	focus	focus	NOUN
faba-187	60	19	of	of	ADP
faba-187	60	20	the	the	DET
faba-187	60	21	implementation	implementation	NOUN
faba-187	60	22	of	of	ADP
faba-187	60	23	the	the	DET
faba-187	60	24	european	european	ADJ
faba-187	60	25	framework	framework	NOUN
faba-187	60	26	for	for	ADP
faba-187	60	27	statistical	statistical	ADJ
faba-187	60	28	reporting	reporting	NOUN
faba-187	60	29	and	and	CCONJ
faba-187	60	30	fiscal	fiscal	ADJ
faba-187	60	31	data	datum	NOUN
faba-187	60	32	presentation	presentation	NOUN
faba-187	60	33	based	base	VERB
faba-187	60	34	on	on	ADP
faba-187	60	35	the	the	DET
faba-187	60	36	methodology	methodology	NOUN
faba-187	60	37	of	of	ADP
faba-187	60	38	the	the	DET
faba-187	60	39	european	european	ADJ
faba-187	60	40	system	system	NOUN
faba-187	60	41	of	of	ADP
faba-187	60	42	accounts	account	NOUN
faba-187	60	43	(	(	PUNCT
faba-187	60	44	esa	esa	NOUN
faba-187	60	45	2010	2010	NUM
faba-187	60	46	)	)	PUNCT
faba-187	60	47	and	and	CCONJ
faba-187	60	48	the	the	DET
faba-187	60	49	government	government	NOUN
faba-187	60	50	finance	finance	NOUN
faba-187	60	51	statistics	statistic	NOUN
faba-187	60	52	manual	manual	NOUN
faba-187	60	53	of	of	ADP
faba-187	60	54	the	the	DET
faba-187	60	55	international	international	ADJ
faba-187	60	56	monetary	monetary	ADJ
faba-187	60	57	fund	fund	NOUN
faba-187	60	58	.	.	PUNCT
faba-187	61	1	this	this	DET
faba-187	61	2	change	change	NOUN
faba-187	61	3	is	be	AUX
faba-187	61	4	realized	realize	VERB
faba-187	61	5	on	on	ADP
faba-187	61	6	the	the	DET
faba-187	61	7	account	account	NOUN
faba-187	61	8	of	of	ADP
faba-187	61	9	postponement	postponement	NOUN
faba-187	61	10	of	of	ADP
faba-187	61	11	governmental	governmental	ADJ
faba-187	61	12	decisions	decision	NOUN
faba-187	61	13	for	for	ADP
faba-187	61	14	an	an	DET
faba-187	61	15	accounting	accounting	NOUN
faba-187	61	16	reform	reform	NOUN
faba-187	61	17	in	in	ADP
faba-187	61	18	public	public	ADJ
faba-187	61	19	sector	sector	NOUN
faba-187	61	20	entities	entity	NOUN
faba-187	61	21	within	within	ADP
faba-187	61	22	the	the	DET
faba-187	61	23	context	context	NOUN
faba-187	61	24	of	of	ADP
faba-187	61	25	accounting	accounting	NOUN
faba-187	61	26	standardization	standardization	NOUN
faba-187	61	27	and	and	CCONJ
faba-187	61	28	full	full	ADV
faba-187	61	29	-	-	PUNCT
faba-187	61	30	fledged	fledged	ADJ
faba-187	61	31	implementation	implementation	NOUN
faba-187	61	32	of	of	ADP
faba-187	61	33	the	the	DET
faba-187	61	34	accrual	accrual	ADJ
faba-187	61	35	principle	principle	NOUN
faba-187	61	36	.	.	PUNCT
faba-187	62	1	to	to	PART
faba-187	62	2	analyze	analyze	VERB
faba-187	62	3	the	the	DET
faba-187	62	4	specifics	specific	NOUN
faba-187	62	5	of	of	ADP
faba-187	62	6	the	the	DET
faba-187	62	7	reform	reform	NOUN
faba-187	62	8	in	in	ADP
faba-187	62	9	public	public	ADJ
faba-187	62	10	sector	sector	NOUN
faba-187	62	11	accounting	accounting	NOUN
faba-187	62	12	of	of	ADP
faba-187	62	13	the	the	DET
faba-187	62	14	republic	republic	NOUN
faba-187	62	15	of	of	ADP
faba-187	62	16	bulgaria	bulgaria	PROPN
faba-187	62	17	is	be	AUX
faba-187	62	18	the	the	DET
faba-187	62	19	main	main	ADJ
faba-187	62	20	task	task	NOUN
faba-187	62	21	of	of	ADP
faba-187	62	22	this	this	DET
faba-187	62	23	research	research	NOUN
faba-187	62	24	the	the	DET
faba-187	62	25	conducting	conducting	NOUN
faba-187	62	26	of	of	ADP
faba-187	62	27	which	which	PRON
faba-187	62	28	aims	aim	VERB
faba-187	62	29	at	at	ADP
faba-187	62	30	identifying	identify	VERB
faba-187	62	31	the	the	DET
faba-187	62	32	important	important	ADJ
faba-187	62	33	perspectives	perspective	NOUN
faba-187	62	34	facing	face	VERB
faba-187	62	35	the	the	DET
faba-187	62	36	national	national	ADJ
faba-187	62	37	government	government	NOUN
faba-187	62	38	on	on	ADP
faba-187	62	39	its	its	PRON
faba-187	62	40	way	way	NOUN
faba-187	62	41	to	to	ADP
faba-187	62	42	the	the	DET
faba-187	62	43	european	european	ADJ
faba-187	62	44	accounting	accounting	NOUN
faba-187	62	45	harmonization	harmonization	NOUN
faba-187	62	46	and	and	CCONJ
faba-187	62	47	growing	grow	VERB
faba-187	62	48	legitimacy	legitimacy	NOUN
faba-187	62	49	of	of	ADP
faba-187	62	50	ipsas	ipsa	NOUN
faba-187	62	51	on	on	ADP
faba-187	62	52	a	a	DET
faba-187	62	53	global	global	ADJ
faba-187	62	54	scale	scale	NOUN
faba-187	62	55	.	.	PUNCT
faba-187	63	1	the	the	DET
faba-187	63	2	more	more	ADV
faba-187	63	3	noteworthy	noteworthy	ADJ
faba-187	63	4	of	of	ADP
faba-187	63	5	them	they	PRON
faba-187	63	6	are	be	AUX
faba-187	63	7	as	as	SCONJ
faba-187	63	8	follows	follow	VERB
faba-187	63	9	:	:	PUNCT
faba-187	63	10			NOUN
faba-187	63	11	regulation	regulation	NOUN
faba-187	63	12	of	of	ADP
faba-187	63	13	public	public	ADJ
faba-187	63	14	sector	sector	NOUN
faba-187	63	15	reporting	reporting	NOUN
faba-187	63	16	by	by	ADP
faba-187	63	17	national	national	ADJ
faba-187	63	18	laws	law	NOUN
faba-187	63	19	,	,	PUNCT
faba-187	63	20	subordinate	subordinate	ADJ
faba-187	63	21	legislation	legislation	NOUN
faba-187	63	22	,	,	PUNCT
faba-187	63	23	as	as	ADV
faba-187	63	24	well	well	ADV
faba-187	63	25	as	as	ADP
faba-187	63	26	mandatory	mandatory	ADJ
faba-187	63	27	orders	order	NOUN
faba-187	63	28	and	and	CCONJ
faba-187	63	29	instructions	instruction	NOUN
faba-187	63	30	.	.	PUNCT
faba-187	64	1	the	the	DET
faba-187	64	2	country	country	NOUN
faba-187	64	3	-	-	PUNCT
faba-187	64	4	specific	specific	ADJ
faba-187	64	5	national	national	ADJ
faba-187	64	6	financial	financial	ADJ
faba-187	64	7	reporting	reporting	NOUN
faba-187	64	8	regulation	regulation	NOUN
faba-187	64	9	in	in	ADP
faba-187	64	10	the	the	DET
faba-187	64	11	public	public	ADJ
faba-187	64	12	sector	sector	NOUN
faba-187	64	13	involves	involve	VERB
faba-187	64	14	the	the	DET
faba-187	64	15	application	application	NOUN
faba-187	64	16	of	of	ADP
faba-187	64	17	rules	rule	NOUN
faba-187	64	18	contained	contain	VERB
faba-187	64	19	in	in	ADP
faba-187	64	20	the	the	DET
faba-187	64	21	law	law	NOUN
faba-187	64	22	on	on	ADP
faba-187	64	23	accounting	account	VERB
faba-187	64	24	,	,	PUNCT
faba-187	64	25	public	public	ADJ
faba-187	64	26	finance	finance	NOUN
faba-187	64	27	law	law	NOUN
faba-187	64	28	and	and	CCONJ
faba-187	64	29	the	the	DET
faba-187	64	30	multitude	multitude	NOUN
faba-187	64	31	of	of	ADP
faba-187	64	32	instructions	instruction	NOUN
faba-187	64	33	drawn	draw	VERB
faba-187	64	34	by	by	ADP
faba-187	64	35	the	the	DET
faba-187	64	36	ministry	ministry	PROPN
faba-187	64	37	of	of	ADP
faba-187	64	38	finance	finance	PROPN
faba-187	64	39	.	.	PUNCT
faba-187	65	1	the	the	DET
faba-187	65	2	existing	exist	VERB
faba-187	65	3	tradition	tradition	NOUN
faba-187	65	4	in	in	ADP
faba-187	65	5	the	the	DET
faba-187	65	6	country	country	NOUN
faba-187	65	7	for	for	ADP
faba-187	65	8	not	not	PART
faba-187	65	9	applying	apply	VERB
faba-187	65	10	public	public	ADJ
faba-187	65	11	sector	sector	NOUN
faba-187	65	12	accountings	accounting	NOUN
faba-187	65	13	.	.	PUNCT
faba-187	66	1			NOUN
faba-187	66	2	implementation	implementation	NOUN
faba-187	66	3	of	of	ADP
faba-187	66	4	a	a	DET
faba-187	66	5	budget	budget	NOUN
faba-187	66	6	-	-	PUNCT
faba-187	66	7	oriented	orient	VERB
faba-187	66	8	accounting	accounting	NOUN
faba-187	66	9	system	system	NOUN
faba-187	66	10	based	base	VERB
faba-187	66	11	on	on	ADP
faba-187	66	12	the	the	DET
faba-187	66	13	modified	modify	VERB
faba-187	66	14	cash	cash	NOUN
faba-187	66	15	principle	principle	NOUN
faba-187	66	16	.	.	PUNCT
faba-187	67	1	under	under	ADP
faba-187	67	2	the	the	DET
faba-187	67	3	impact	impact	NOUN
faba-187	67	4	of	of	ADP
faba-187	67	5	national	national	ADJ
faba-187	67	6	legislation	legislation	NOUN
faba-187	67	7	,	,	PUNCT
faba-187	67	8	the	the	DET
faba-187	67	9	accounting	accounting	NOUN
faba-187	67	10	practice	practice	NOUN
faba-187	67	11	is	be	AUX
faba-187	67	12	“	"	PUNCT
faba-187	67	13	sealed	seal	VERB
faba-187	67	14	”	"	PUNCT
faba-187	67	15	as	as	ADP
faba-187	67	16	a	a	DET
faba-187	67	17	dominating	dominating	NOUN
faba-187	67	18	and	and	CCONJ
faba-187	67	19	acceptable	acceptable	ADJ
faba-187	67	20	model	model	NOUN
faba-187	67	21	excluding	exclude	VERB
faba-187	67	22	any	any	DET
faba-187	67	23	possibility	possibility	NOUN
faba-187	67	24	for	for	ADP
faba-187	67	25	implementation	implementation	NOUN
faba-187	67	26	of	of	ADP
faba-187	67	27	alternative	alternative	ADJ
faba-187	67	28	accounting	accounting	NOUN
faba-187	67	29	models	model	NOUN
faba-187	67	30	.	.	PUNCT
faba-187	68	1	the	the	DET
faba-187	68	2	absence	absence	NOUN
faba-187	68	3	of	of	ADP
faba-187	68	4	broader	broad	ADJ
faba-187	68	5	consideration	consideration	NOUN
faba-187	68	6	of	of	ADP
faba-187	68	7	infrastructure	infrastructure	NOUN
faba-187	68	8	assets	asset	NOUN
faba-187	68	9	in	in	ADP
faba-187	68	10	accounting	accounting	NOUN
faba-187	68	11	standards	standard	NOUN
faba-187	68	12	hampers	hamper	VERB
faba-187	68	13	judgements	judgement	NOUN
faba-187	68	14	and	and	CCONJ
faba-187	68	15	decisions	decision	NOUN
faba-187	68	16	that	that	PRON
faba-187	68	17	are	be	AUX
faba-187	68	18	to	to	PART
faba-187	68	19	be	be	AUX
faba-187	68	20	made	make	VERB
faba-187	68	21	with	with	ADP
faba-187	68	22	a	a	DET
faba-187	68	23	view	view	NOUN
faba-187	68	24	to	to	ADP
faba-187	68	25	ensuring	ensure	VERB
faba-187	68	26	high	high	ADJ
faba-187	68	27	-	-	PUNCT
faba-187	68	28	quality	quality	NOUN
faba-187	68	29	accounting	accounting	NOUN
faba-187	68	30	information	information	NOUN
faba-187	68	31	that	that	PRON
faba-187	68	32	should	should	AUX
faba-187	68	33	presumably	presumably	ADV
faba-187	68	34	be	be	AUX
faba-187	68	35	helpful	helpful	ADJ
faba-187	68	36	for	for	ADP
faba-187	68	37	the	the	DET
faba-187	68	38	users	user	NOUN
faba-187	68	39	of	of	ADP
faba-187	68	40	financial	financial	ADJ
faba-187	68	41	statements	statement	NOUN
faba-187	68	42	and	and	CCONJ
faba-187	68	43	a	a	DET
faba-187	68	44	clearer	clear	ADJ
faba-187	68	45	idea	idea	NOUN
faba-187	68	46	about	about	ADP
faba-187	68	47	this	this	DET
faba-187	68	48	large	large	ADJ
faba-187	68	49	group	group	NOUN
faba-187	68	50	of	of	ADP
faba-187	68	51	public	public	ADJ
faba-187	68	52	sector	sector	NOUN
faba-187	68	53	assets	asset	NOUN
faba-187	68	54	(	(	PUNCT
faba-187	68	55	daskalov	daskalov	NOUN
faba-187	68	56	2020	2020	NUM
faba-187	68	57	)	)	PUNCT
faba-187	68	58	.	.	PUNCT
faba-187	69	1	in	in	ADP
faba-187	69	2	response	response	NOUN
faba-187	69	3	to	to	ADP
faba-187	69	4	the	the	DET
faba-187	69	5	regulatory	regulatory	ADJ
faba-187	69	6	function	function	NOUN
faba-187	69	7	of	of	ADP
faba-187	69	8	the	the	DET
faba-187	69	9	state	state	NOUN
faba-187	69	10	is	be	AUX
faba-187	69	11	the	the	DET
faba-187	69	12	accounting	accounting	NOUN
faba-187	69	13	practice	practice	NOUN
faba-187	69	14	existing	exist	VERB
faba-187	69	15	for	for	ADP
faba-187	69	16	decades	decade	NOUN
faba-187	69	17	in	in	ADP
faba-187	69	18	bulgaria	bulgaria	PROPN
faba-187	69	19	on	on	ADP
faba-187	69	20	the	the	DET
faba-187	69	21	implementation	implementation	NOUN
faba-187	69	22	of	of	ADP
faba-187	69	23	the	the	DET
faba-187	69	24	accounting	accounting	NOUN
faba-187	69	25	principle	principle	NOUN
faba-187	69	26	of	of	ADP
faba-187	69	27	cash	cash	NOUN
faba-187	69	28	-	-	PUNCT
faba-187	69	29	based	base	VERB
faba-187	69	30	recognition	recognition	NOUN
faba-187	69	31	of	of	ADP
faba-187	69	32	some	some	DET
faba-187	69	33	kinds	kind	NOUN
faba-187	69	34	of	of	ADP
faba-187	69	35	revenue	revenue	NOUN
faba-187	69	36	and	and	CCONJ
faba-187	69	37	expenditure	expenditure	NOUN
faba-187	69	38	(	(	PUNCT
faba-187	69	39	for	for	ADP
faba-187	69	40	example	example	NOUN
faba-187	69	41	,	,	PUNCT
faba-187	69	42	tax	tax	NOUN
faba-187	69	43	revenue	revenue	NOUN
faba-187	69	44	,	,	PUNCT
faba-187	69	45	social	social	ADJ
faba-187	69	46	security	security	NOUN
faba-187	69	47	contributions	contribution	NOUN
faba-187	69	48	,	,	PUNCT
faba-187	69	49	budgetary	budgetary	ADJ
faba-187	69	50	credits	credit	NOUN
faba-187	69	51	)	)	PUNCT
faba-187	69	52	.	.	PUNCT
faba-187	70	1	the	the	DET
faba-187	70	2	accrual	accrual	ADJ
faba-187	70	3	basis	basis	NOUN
faba-187	70	4	principle	principle	NOUN
faba-187	70	5	founded	found	VERB
faba-187	70	6	on	on	ADP
faba-187	70	7	the	the	DET
faba-187	70	8	european	european	ADJ
faba-187	70	9	system	system	NOUN
faba-187	70	10	of	of	ADP
faba-187	70	11	accounts	account	NOUN
faba-187	70	12	(	(	PUNCT
faba-187	70	13	esa-2010	esa-2010	NOUN
faba-187	70	14	)	)	PUNCT
faba-187	70	15	standard	standard	NOUN
faba-187	70	16	and	and	CCONJ
faba-187	70	17	adopted	adopt	VERB
faba-187	70	18	by	by	ADP
faba-187	70	19	the	the	DET
faba-187	70	20	european	european	PROPN
faba-187	70	21	practice	practice	NOUN
faba-187	70	22	differs	differ	VERB
faba-187	70	23	from	from	ADP
faba-187	70	24	the	the	DET
faba-187	70	25	national	national	ADJ
faba-187	70	26	requirements	requirement	NOUN
faba-187	70	27	for	for	ADP
faba-187	70	28	modified	modified	ADJ
faba-187	70	29	cash	cash	NOUN
faba-187	70	30	-	-	PUNCT
faba-187	70	31	basis	basis	NOUN
faba-187	70	32	reporting	reporting	NOUN
faba-187	70	33	.	.	PUNCT
faba-187	71	1			PRON
faba-187	71	2	lack	lack	NOUN
faba-187	71	3	of	of	ADP
faba-187	71	4	accounting	accounting	NOUN
faba-187	71	5	practice	practice	NOUN
faba-187	71	6	for	for	ADP
faba-187	71	7	the	the	DET
faba-187	71	8	preparation	preparation	NOUN
faba-187	71	9	of	of	ADP
faba-187	71	10	accrual	accrual	ADJ
faba-187	71	11	-	-	PUNCT
faba-187	71	12	based	base	VERB
faba-187	71	13	consolidated	consolidated	ADJ
faba-187	71	14	financial	financial	ADJ
faba-187	71	15	statements	statement	NOUN
faba-187	71	16	.	.	PUNCT
faba-187	72	1	as	as	ADV
faba-187	72	2	far	far	ADV
faba-187	72	3	back	back	ADV
faba-187	72	4	as	as	ADP
faba-187	72	5	in	in	ADP
faba-187	72	6	the	the	DET
faba-187	72	7	year	year	NOUN
faba-187	72	8	2016	2016	NUM
faba-187	72	9	,	,	PUNCT
faba-187	72	10	daniela	daniela	PROPN
faba-187	72	11	feschiyan	feschiyan	PROPN
faba-187	72	12	,	,	PUNCT
faba-187	72	13	in	in	ADP
faba-187	72	14	a	a	DET
faba-187	72	15	paper	paper	NOUN
faba-187	72	16	titled	title	VERB
faba-187	72	17	„	„	PUNCT
faba-187	72	18	on	on	ADP
faba-187	72	19	the	the	DET
faba-187	72	20	need	need	NOUN
faba-187	72	21	of	of	ADP
faba-187	72	22	adjusting	adjust	VERB
faba-187	72	23	public	public	ADJ
faba-187	72	24	sector	sector	NOUN
faba-187	72	25	financial	financial	ADJ
faba-187	72	26	statements	statement	NOUN
faba-187	72	27	to	to	ADP
faba-187	72	28	the	the	DET
faba-187	72	29	requirements	requirement	NOUN
faba-187	72	30	of	of	ADP
faba-187	72	31	ipsas	ipsa	NOUN
faba-187	72	32	”	"	PUNCT
faba-187	72	33	,	,	PUNCT
faba-187	72	34	brought	bring	VERB
faba-187	72	35	forth	forth	ADP
faba-187	72	36	the	the	DET
faba-187	72	37	problems	problem	NOUN
faba-187	72	38	associated	associate	VERB
faba-187	72	39	with	with	ADP
faba-187	72	40	not	not	PART
faba-187	72	41	preparing	prepare	VERB
faba-187	72	42	consolidated	consolidated	ADJ
faba-187	72	43	financial	financial	ADJ
faba-187	72	44	statements	statement	NOUN
faba-187	72	45	in	in	ADP
faba-187	72	46	the	the	DET
faba-187	72	47	public	public	ADJ
faba-187	72	48	sector	sector	NOUN
faba-187	72	49	and	and	CCONJ
faba-187	72	50	provided	provide	VERB
faba-187	72	51	some	some	DET
faba-187	72	52	projections	projection	NOUN
faba-187	72	53	for	for	ADP
faba-187	72	54	their	their	PRON
faba-187	72	55	improvement	improvement	NOUN
faba-187	72	56	.	.	PUNCT
faba-187	73	1	in	in	ADP
faba-187	73	2	addition	addition	NOUN
faba-187	73	3	,	,	PUNCT
faba-187	73	4	it	it	PRON
faba-187	73	5	could	could	AUX
faba-187	73	6	be	be	AUX
faba-187	73	7	indicated	indicate	VERB
faba-187	73	8	that	that	SCONJ
faba-187	73	9	„	„	PUNCT
faba-187	73	10	consolidation	consolidation	NOUN
faba-187	73	11	of	of	ADP
faba-187	73	12	financial	financial	ADJ
faba-187	73	13	statements	statement	NOUN
faba-187	73	14	is	be	AUX
faba-187	73	15	a	a	DET
faba-187	73	16	process	process	NOUN
faba-187	73	17	of	of	ADP
faba-187	73	18	combining	combine	VERB
faba-187	73	19	and	and	CCONJ
faba-187	73	20	subsequent	subsequent	ADJ
faba-187	73	21	synchronisation	synchronisation	NOUN
faba-187	73	22	of	of	ADP
faba-187	73	23	data	datum	NOUN
faba-187	73	24	from	from	ADP
faba-187	73	25	the	the	DET
faba-187	73	26	statements	statement	NOUN
faba-187	73	27	of	of	ADP
faba-187	73	28	a	a	DET
faba-187	73	29	certain	certain	ADJ
faba-187	73	30	group	group	NOUN
faba-187	73	31	of	of	ADP
faba-187	73	32	entities	entity	NOUN
faba-187	73	33	for	for	ADP
faba-187	73	34	the	the	DET
faba-187	73	35	purpose	purpose	NOUN
faba-187	73	36	of	of	ADP
faba-187	73	37	presenting	present	VERB
faba-187	73	38	summarised	summarise	VERB
faba-187	73	39	information	information	NOUN
faba-187	73	40	on	on	ADP
faba-187	73	41	a	a	DET
faba-187	73	42	consolidated	consolidated	ADJ
faba-187	73	43	basis	basis	NOUN
faba-187	73	44	about	about	ADP
faba-187	73	45	the	the	DET
faba-187	73	46	assets	asset	NOUN
faba-187	73	47	and	and	CCONJ
faba-187	73	48	financial	financial	ADJ
faba-187	73	49	position	position	NOUN
faba-187	73	50	,	,	PUNCT
faba-187	73	51	about	about	ADP
faba-187	73	52	the	the	DET
faba-187	73	53	financial	financial	ADJ
faba-187	73	54	performance	performance	NOUN
faba-187	73	55	,	,	PUNCT
faba-187	73	56	the	the	DET
faba-187	73	57	cash	cash	NOUN
faba-187	73	58	flows	flow	VERB
faba-187	73	59	,	,	PUNCT
faba-187	73	60	and	and	CCONJ
faba-187	73	61	about	about	ADP
faba-187	73	62	the	the	DET
faba-187	73	63	changes	change	NOUN
faba-187	73	64	that	that	PRON
faba-187	73	65	have	have	AUX
faba-187	73	66	occurred	occur	VERB
faba-187	73	67	in	in	ADP
faba-187	73	68	group	group	NOUN
faba-187	73	69	’s	’s	PART
faba-187	73	70	equity	equity	NOUN
faba-187	73	71	,	,	PUNCT
faba-187	73	72	in	in	ADP
faba-187	73	73	a	a	DET
faba-187	73	74	single	single	ADJ
faba-187	73	75	pack	pack	NOUN
faba-187	73	76	of	of	ADP
faba-187	73	77	reports	report	NOUN
faba-187	73	78	“	"	PUNCT
faba-187	73	79	(	(	PUNCT
faba-187	73	80	nachkova	nachkova	X
faba-187	73	81	,	,	PUNCT
faba-187	73	82	2020).“it	2020).“it	NUM
faba-187	73	83	is	be	AUX
faba-187	73	84	necessary	necessary	ADJ
faba-187	73	85	to	to	PART
faba-187	73	86	develop	develop	VERB
faba-187	73	87	some	some	DET
faba-187	73	88	additional	additional	ADJ
faba-187	73	89	internal	internal	ADJ
faba-187	73	90	bylaws	bylaw	NOUN
faba-187	73	91	for	for	ADP
faba-187	73	92	clearer	clear	ADJ
faba-187	73	93	decisive	decisive	ADJ
faba-187	73	94	regulatory	regulatory	ADJ
faba-187	73	95	requirements	requirement	NOUN
faba-187	73	96	daniela	daniela	PROPN
faba-187	73	97	feschiyan	feschiyan	PROPN
faba-187	73	98	,	,	PUNCT
faba-187	73	99	radka	radka	PROPN
faba-187	73	100	andasarova	andasarova	PROPN
faba-187	73	101	/	/	SYM
faba-187	73	102	finance	finance	NOUN
faba-187	73	103	,	,	PUNCT
faba-187	73	104	accounting	accounting	NOUN
faba-187	73	105	and	and	CCONJ
faba-187	73	106	business	business	NOUN
faba-187	73	107	analysis	analysis	NOUN
faba-187	73	108	,	,	PUNCT
faba-187	73	109	volume	volume	NOUN
faba-187	73	110	6	6	NUM
faba-187	73	111	,	,	PUNCT
faba-187	73	112	issue	issue	NOUN
faba-187	73	113	1	1	NUM
faba-187	73	114	,	,	PUNCT
faba-187	73	115	2024	2024	NUM
faba-187	73	116	38	38	NUM
faba-187	73	117	to	to	ADP
faba-187	73	118	the	the	DET
faba-187	73	119	organization	organization	NOUN
faba-187	73	120	and	and	CCONJ
faba-187	73	121	methodology	methodology	NOUN
faba-187	73	122	of	of	ADP
faba-187	73	123	accounting	accounting	NOUN
faba-187	73	124	,	,	PUNCT
faba-187	73	125	the	the	DET
faba-187	73	126	applicable	applicable	ADJ
faba-187	73	127	chart	chart	NOUN
faba-187	73	128	of	of	ADP
faba-187	73	129	accounts	account	NOUN
faba-187	73	130	,	,	PUNCT
faba-187	73	131	as	as	ADV
faba-187	73	132	well	well	ADV
faba-187	73	133	as	as	ADP
faba-187	73	134	specific	specific	ADJ
faba-187	73	135	procedures	procedure	NOUN
faba-187	73	136	and	and	CCONJ
faba-187	73	137	techniques	technique	NOUN
faba-187	73	138	for	for	ADP
faba-187	73	139	preparing	prepare	VERB
faba-187	73	140	financial	financial	ADJ
faba-187	73	141	statements	statement	NOUN
faba-187	73	142	“	"	PUNCT
faba-187	73	143	(	(	PUNCT
faba-187	73	144	nikolova	nikolova	X
faba-187	73	145	,	,	PUNCT
faba-187	73	146	2020	2020	NUM
faba-187	73	147	)	)	PUNCT
faba-187	73	148	.	.	PUNCT
faba-187	74	1			X
faba-187	75	1	the	the	DET
faba-187	75	2	decisions	decision	NOUN
faba-187	75	3	of	of	ADP
faba-187	75	4	the	the	DET
faba-187	75	5	national	national	ADJ
faba-187	75	6	government	government	NOUN
faba-187	75	7	on	on	ADP
faba-187	75	8	the	the	DET
faba-187	75	9	implementation	implementation	NOUN
faba-187	75	10	of	of	ADP
faba-187	75	11	accrual	accrual	ADJ
faba-187	75	12	-	-	PUNCT
faba-187	75	13	based	base	VERB
faba-187	75	14	accounting	accounting	NOUN
faba-187	75	15	system	system	NOUN
faba-187	75	16	pursuant	pursuant	ADJ
faba-187	75	17	to	to	ADP
faba-187	75	18	the	the	DET
faba-187	75	19	principles	principle	NOUN
faba-187	75	20	of	of	ADP
faba-187	75	21	ipsas	ipsa	NOUN
faba-187	75	22	and	and	CCONJ
faba-187	75	23	the	the	DET
faba-187	75	24	lack	lack	NOUN
faba-187	75	25	of	of	ADP
faba-187	75	26	real	real	ADJ
faba-187	75	27	reforms	reform	NOUN
faba-187	75	28	for	for	ADP
faba-187	75	29	translating	translate	VERB
faba-187	75	30	them	they	PRON
faba-187	75	31	into	into	ADP
faba-187	75	32	action	action	NOUN
faba-187	75	33	are	be	AUX
faba-187	75	34	intended	intend	VERB
faba-187	75	35	for	for	ADP
faba-187	75	36	the	the	DET
faba-187	75	37	purposes	purpose	NOUN
faba-187	75	38	of	of	ADP
faba-187	75	39	institutional	institutional	ADJ
faba-187	75	40	legitimacy	legitimacy	NOUN
faba-187	75	41	.	.	PUNCT
faba-187	76	1	on	on	ADP
faba-187	76	2	a	a	DET
faba-187	76	3	nationwide	nationwide	ADJ
faba-187	76	4	scale	scale	NOUN
faba-187	76	5	,	,	PUNCT
faba-187	76	6	the	the	DET
faba-187	76	7	practice	practice	NOUN
faba-187	76	8	for	for	ADP
faba-187	76	9	preparing	prepare	VERB
faba-187	76	10	specific	specific	ADJ
faba-187	76	11	cashbased	cashbase	VERB
faba-187	76	12	statements	statement	NOUN
faba-187	76	13	is	be	AUX
faba-187	76	14	maintained	maintain	VERB
faba-187	76	15	by	by	ADP
faba-187	76	16	public	public	ADJ
faba-187	76	17	sector	sector	NOUN
faba-187	76	18	entities	entity	NOUN
faba-187	76	19	for	for	ADP
faba-187	76	20	the	the	DET
faba-187	76	21	purposes	purpose	NOUN
faba-187	76	22	of	of	ADP
faba-187	76	23	financial	financial	ADJ
faba-187	76	24	reporting	reporting	NOUN
faba-187	76	25	and	and	CCONJ
faba-187	76	26	the	the	DET
faba-187	76	27	consolidated	consolidated	ADJ
faba-187	76	28	fiscal	fiscal	ADJ
faba-187	76	29	program	program	NOUN
faba-187	76	30	.	.	PUNCT
faba-187	77	1	the	the	DET
faba-187	77	2	existing	exist	VERB
faba-187	77	3	regulatory	regulatory	ADJ
faba-187	77	4	texts	text	NOUN
faba-187	77	5	in	in	ADP
faba-187	77	6	the	the	DET
faba-187	77	7	public	public	ADJ
faba-187	77	8	finance	finance	NOUN
faba-187	77	9	law	law	NOUN
faba-187	77	10	on	on	ADP
faba-187	77	11	the	the	DET
faba-187	77	12	preparation	preparation	NOUN
faba-187	77	13	and	and	CCONJ
faba-187	77	14	presentation	presentation	NOUN
faba-187	77	15	of	of	ADP
faba-187	77	16	annual	annual	ADJ
faba-187	77	17	financial	financial	ADJ
faba-187	77	18	statements	statement	NOUN
faba-187	77	19	based	base	VERB
faba-187	77	20	on	on	ADP
faba-187	77	21	accounting	accounting	NOUN
faba-187	77	22	standards	standard	NOUN
faba-187	77	23	developed	develop	VERB
faba-187	77	24	in	in	ADP
faba-187	77	25	consistence	consistence	NOUN
faba-187	77	26	with	with	ADP
faba-187	77	27	ipsas	ipsa	NOUN
faba-187	77	28	and	and	CCONJ
faba-187	77	29	the	the	DET
faba-187	77	30	lack	lack	NOUN
faba-187	77	31	of	of	ADP
faba-187	77	32	recognised	recognise	VERB
faba-187	77	33	and	and	CCONJ
faba-187	77	34	published	publish	VERB
faba-187	77	35	public	public	ADJ
faba-187	77	36	sector	sector	NOUN
faba-187	77	37	accounting	accounting	NOUN
faba-187	77	38	standards	standard	NOUN
faba-187	77	39	in	in	ADP
faba-187	77	40	the	the	DET
faba-187	77	41	republic	republic	NOUN
faba-187	77	42	of	of	ADP
faba-187	77	43	bulgaria	bulgaria	PROPN
faba-187	77	44	are	be	AUX
faba-187	77	45	quite	quite	ADV
faba-187	77	46	contradictory	contradictory	ADJ
faba-187	77	47	as	as	ADP
faba-187	77	48	at	at	ADP
faba-187	77	49	present	present	NOUN
faba-187	77	50	.	.	PUNCT
faba-187	78	1			X
faba-187	79	1	the	the	DET
faba-187	79	2	link	link	NOUN
faba-187	79	3	between	between	ADP
faba-187	79	4	public	public	ADJ
faba-187	79	5	sector	sector	NOUN
faba-187	79	6	financial	financial	ADJ
faba-187	79	7	reporting	reporting	NOUN
faba-187	79	8	and	and	CCONJ
faba-187	79	9	government	government	NOUN
faba-187	79	10	’s	’s	PART
faba-187	79	11	political	political	ADJ
faba-187	79	12	incentives	incentive	NOUN
faba-187	79	13	.	.	PUNCT
faba-187	80	1	public	public	ADJ
faba-187	80	2	sector	sector	NOUN
faba-187	80	3	financial	financial	ADJ
faba-187	80	4	reporting	reporting	NOUN
faba-187	80	5	in	in	ADP
faba-187	80	6	bulgaria	bulgaria	PROPN
faba-187	80	7	has	have	VERB
faba-187	80	8	a	a	DET
faba-187	80	9	relatively	relatively	ADV
faba-187	80	10	lengthy	lengthy	ADJ
faba-187	80	11	history	history	NOUN
faba-187	80	12	associated	associate	VERB
faba-187	80	13	with	with	ADP
faba-187	80	14	undertaking	undertake	VERB
faba-187	80	15	a	a	DET
faba-187	80	16	political	political	ADJ
faba-187	80	17	commitment	commitment	NOUN
faba-187	80	18	rather	rather	ADV
faba-187	80	19	than	than	ADP
faba-187	80	20	as	as	ADP
faba-187	80	21	an	an	DET
faba-187	80	22	effective	effective	ADJ
faba-187	80	23	contemporary	contemporary	ADJ
faba-187	80	24	accounting	accounting	NOUN
faba-187	80	25	system	system	NOUN
faba-187	80	26	based	base	VERB
faba-187	80	27	on	on	ADP
faba-187	80	28	global	global	ADJ
faba-187	80	29	accounting	accounting	NOUN
faba-187	80	30	standards	standard	NOUN
faba-187	80	31	.	.	PUNCT
faba-187	81	1			X
faba-187	82	1	the	the	DET
faba-187	82	2	reform	reform	NOUN
faba-187	82	3	in	in	ADP
faba-187	82	4	the	the	DET
faba-187	82	5	public	public	ADJ
faba-187	82	6	sector	sector	NOUN
faba-187	82	7	of	of	ADP
faba-187	82	8	the	the	DET
faba-187	82	9	republic	republic	NOUN
faba-187	82	10	of	of	ADP
faba-187	82	11	bulgaria	bulgaria	PROPN
faba-187	82	12	evolved	evolve	VERB
faba-187	82	13	in	in	ADP
faba-187	82	14	2013	2013	NUM
faba-187	82	15	with	with	ADP
faba-187	82	16	the	the	DET
faba-187	82	17	publication	publication	NOUN
faba-187	82	18	of	of	ADP
faba-187	82	19	a	a	DET
faba-187	82	20	monography	monography	NOUN
faba-187	82	21	concerned	concern	VERB
faba-187	82	22	with	with	ADP
faba-187	82	23	accounting	accounting	NOUN
faba-187	82	24	standardization	standardization	NOUN
faba-187	82	25	and	and	CCONJ
faba-187	82	26	the	the	DET
faba-187	82	27	models	model	NOUN
faba-187	82	28	of	of	ADP
faba-187	82	29	reporting	report	VERB
faba-187	82	30	fixed	fix	VERB
faba-187	82	31	assets	asset	NOUN
faba-187	82	32	in	in	ADP
faba-187	82	33	the	the	DET
faba-187	82	34	public	public	ADJ
faba-187	82	35	sector	sector	NOUN
faba-187	82	36	.	.	PUNCT
faba-187	83	1	the	the	DET
faba-187	83	2	author	author	NOUN
faba-187	83	3	,	,	PUNCT
faba-187	83	4	d.	d.	PROPN
faba-187	83	5	feschiyan	feschiyan	PROPN
faba-187	83	6	(	(	PUNCT
faba-187	83	7	2020	2020	NUM
faba-187	83	8	)	)	PUNCT
faba-187	83	9	,	,	PUNCT
faba-187	83	10	maintains	maintain	VERB
faba-187	83	11	the	the	DET
faba-187	83	12	thesis	thesis	NOUN
faba-187	83	13	about	about	ADP
faba-187	83	14	„	„	PUNCT
faba-187	83	15	the	the	DET
faba-187	83	16	need	need	NOUN
faba-187	83	17	of	of	ADP
faba-187	83	18	accounting	accounting	NOUN
faba-187	83	19	standardization	standardization	NOUN
faba-187	83	20	in	in	ADP
faba-187	83	21	public	public	ADJ
faba-187	83	22	sector	sector	NOUN
faba-187	83	23	entities	entity	NOUN
faba-187	83	24	with	with	ADP
faba-187	83	25	full	full	ADJ
faba-187	83	26	application	application	NOUN
faba-187	83	27	of	of	ADP
faba-187	83	28	the	the	DET
faba-187	83	29	accrual	accrual	ADJ
faba-187	83	30	principle	principle	NOUN
faba-187	83	31	and	and	CCONJ
faba-187	83	32	of	of	ADP
faba-187	83	33	the	the	DET
faba-187	83	34	rules	rule	NOUN
faba-187	83	35	and	and	CCONJ
faba-187	83	36	provisions	provision	NOUN
faba-187	83	37	of	of	ADP
faba-187	83	38	ipsas	ipsa	NOUN
faba-187	83	39	.	.	PUNCT
faba-187	83	40	“	"	PUNCT
faba-187	84	1	subsequently	subsequently	ADV
faba-187	84	2	,	,	PUNCT
faba-187	84	3	the	the	DET
faba-187	84	4	government	government	NOUN
faba-187	84	5	of	of	ADP
faba-187	84	6	the	the	DET
faba-187	84	7	country	country	NOUN
faba-187	84	8	undertook	undertake	VERB
faba-187	84	9	significant	significant	ADJ
faba-187	84	10	changes	change	NOUN
faba-187	84	11	to	to	ADP
faba-187	84	12	the	the	DET
faba-187	84	13	accounting	accounting	NOUN
faba-187	84	14	legislation	legislation	NOUN
faba-187	84	15	for	for	ADP
faba-187	84	16	public	public	ADJ
faba-187	84	17	sector	sector	NOUN
faba-187	84	18	entities	entity	NOUN
faba-187	84	19	among	among	ADP
faba-187	84	20	which	which	PRON
faba-187	84	21	accrual	accrual	ADJ
faba-187	84	22	of	of	ADP
faba-187	84	23	depreciation	depreciation	NOUN
faba-187	84	24	,	,	PUNCT
faba-187	84	25	recognition	recognition	NOUN
faba-187	84	26	of	of	ADP
faba-187	84	27	a	a	DET
faba-187	84	28	strategic	strategic	ADJ
faba-187	84	29	group	group	NOUN
faba-187	84	30	of	of	ADP
faba-187	84	31	resources	resource	NOUN
faba-187	84	32	within	within	ADP
faba-187	84	33	the	the	DET
faba-187	84	34	public	public	ADJ
faba-187	84	35	assets	asset	NOUN
faba-187	84	36	such	such	ADJ
faba-187	84	37	as	as	ADP
faba-187	84	38	public	public	ADJ
faba-187	84	39	infrastructure	infrastructure	NOUN
faba-187	84	40	,	,	PUNCT
faba-187	84	41	military	military	ADJ
faba-187	84	42	equipment	equipment	NOUN
faba-187	84	43	,	,	PUNCT
faba-187	84	44	heritage	heritage	NOUN
faba-187	84	45	assets	asset	NOUN
faba-187	84	46	,	,	PUNCT
faba-187	84	47	etc	etc	X
faba-187	84	48	.	.	X
faba-187	84	49	and	and	CCONJ
faba-187	84	50	inclusion	inclusion	NOUN
faba-187	84	51	of	of	ADP
faba-187	84	52	income	income	NOUN
faba-187	84	53	statement	statement	NOUN
faba-187	84	54	as	as	ADP
faba-187	84	55	a	a	DET
faba-187	84	56	mandatory	mandatory	ADJ
faba-187	84	57	component	component	NOUN
faba-187	84	58	of	of	ADP
faba-187	84	59	the	the	DET
faba-187	84	60	general	general	ADJ
faba-187	84	61	purpose	purpose	NOUN
faba-187	84	62	annual	annual	ADJ
faba-187	84	63	financial	financial	ADJ
faba-187	84	64	statements	statement	NOUN
faba-187	84	65	.	.	PUNCT
faba-187	85	1	the	the	DET
faba-187	85	2	undertaking	undertaking	NOUN
faba-187	85	3	of	of	ADP
faba-187	85	4	this	this	DET
faba-187	85	5	first	first	ADJ
faba-187	85	6	step	step	NOUN
faba-187	85	7	of	of	ADP
faba-187	85	8	the	the	DET
faba-187	85	9	government	government	NOUN
faba-187	85	10	towards	towards	ADP
faba-187	85	11	reforms	reform	NOUN
faba-187	85	12	in	in	ADP
faba-187	85	13	the	the	DET
faba-187	85	14	public	public	ADJ
faba-187	85	15	sector	sector	NOUN
faba-187	85	16	is	be	AUX
faba-187	85	17	acceptable	acceptable	ADJ
faba-187	85	18	and	and	CCONJ
faba-187	85	19	refers	refer	VERB
faba-187	85	20	to	to	ADP
faba-187	85	21	the	the	DET
faba-187	85	22	usefulness	usefulness	NOUN
faba-187	85	23	of	of	ADP
faba-187	85	24	the	the	DET
faba-187	85	25	information	information	NOUN
faba-187	85	26	in	in	ADP
faba-187	85	27	financial	financial	ADJ
faba-187	85	28	statements	statement	NOUN
faba-187	85	29	for	for	ADP
faba-187	85	30	the	the	DET
faba-187	85	31	purposes	purpose	NOUN
faba-187	85	32	of	of	ADP
faba-187	85	33	taking	take	VERB
faba-187	85	34	managerial	managerial	ADJ
faba-187	85	35	decisions	decision	NOUN
faba-187	85	36	in	in	ADP
faba-187	85	37	the	the	DET
faba-187	85	38	process	process	NOUN
faba-187	85	39	of	of	ADP
faba-187	85	40	implementing	implement	VERB
faba-187	85	41	governmental	governmental	ADJ
faba-187	85	42	policies	policy	NOUN
faba-187	85	43	and	and	CCONJ
faba-187	85	44	achieving	achieve	VERB
faba-187	85	45	transparency	transparency	NOUN
faba-187	85	46	of	of	ADP
faba-187	85	47	public	public	ADJ
faba-187	85	48	finance	finance	NOUN
faba-187	85	49	.	.	PUNCT
faba-187	86	1	discussion	discussion	NOUN
faba-187	86	2	for	for	ADP
faba-187	86	3	all	all	DET
faba-187	86	4	the	the	DET
faba-187	86	5	eu	eu	PROPN
faba-187	86	6	member	member	NOUN
faba-187	86	7	states	state	NOUN
faba-187	86	8	,	,	PUNCT
faba-187	86	9	particularly	particularly	ADV
faba-187	86	10	those	those	PRON
faba-187	86	11	that	that	PRON
faba-187	86	12	are	be	AUX
faba-187	86	13	currently	currently	ADV
faba-187	86	14	using	use	VERB
faba-187	86	15	only	only	ADV
faba-187	86	16	cash	cash	NOUN
faba-187	86	17	-	-	PUNCT
faba-187	86	18	based	base	VERB
faba-187	86	19	reporting	reporting	NOUN
faba-187	86	20	or	or	CCONJ
faba-187	86	21	reporting	reporting	NOUN
faba-187	86	22	based	base	VERB
faba-187	86	23	on	on	ADP
faba-187	86	24	the	the	DET
faba-187	86	25	modified	modify	VERB
faba-187	86	26	cash	cash	NOUN
faba-187	86	27	principles	principle	NOUN
faba-187	86	28	,	,	PUNCT
faba-187	86	29	the	the	DET
faba-187	86	30	implementation	implementation	NOUN
faba-187	86	31	of	of	ADP
faba-187	86	32	the	the	DET
faba-187	86	33	conceptual	conceptual	ADJ
faba-187	86	34	framework	framework	NOUN
faba-187	86	35	and	and	CCONJ
faba-187	86	36	ipsas	ipsa	NOUN
faba-187	86	37	will	will	AUX
faba-187	86	38	mean	mean	VERB
faba-187	86	39	a	a	DET
faba-187	86	40	substantial	substantial	ADJ
faba-187	86	41	reform	reform	NOUN
faba-187	86	42	.	.	PUNCT
faba-187	87	1	some	some	PRON
faba-187	87	2	of	of	ADP
faba-187	87	3	the	the	DET
faba-187	87	4	problems	problem	NOUN
faba-187	87	5	that	that	PRON
faba-187	87	6	might	might	AUX
faba-187	87	7	spring	spring	VERB
faba-187	87	8	up	up	ADP
faba-187	87	9	and	and	CCONJ
faba-187	87	10	which	which	PRON
faba-187	87	11	,	,	PUNCT
faba-187	87	12	in	in	ADP
faba-187	87	13	our	our	PRON
faba-187	87	14	point	point	NOUN
faba-187	87	15	of	of	ADP
faba-187	87	16	view	view	NOUN
faba-187	87	17	,	,	PUNCT
faba-187	87	18	will	will	AUX
faba-187	87	19	affect	affect	VERB
faba-187	87	20	bulgaria	bulgaria	PROPN
faba-187	87	21	are	be	AUX
faba-187	87	22	:	:	PUNCT
faba-187	87	23			ADJ
faba-187	87	24	conceptual	conceptual	ADJ
faba-187	87	25	and	and	CCONJ
faba-187	87	26	technical	technical	ADJ
faba-187	87	27	accounting	accounting	NOUN
faba-187	87	28	problems	problem	NOUN
faba-187	87	29	.	.	PUNCT
faba-187	88	1			VERB
faba-187	88	2	expert	expert	ADJ
faba-187	88	3	knowledge	knowledge	NOUN
faba-187	88	4	of	of	ADP
faba-187	88	5	employees	employee	NOUN
faba-187	88	6	and	and	CCONJ
faba-187	88	7	consultants	consultant	NOUN
faba-187	88	8	,	,	PUNCT
faba-187	88	9	training	training	NOUN
faba-187	88	10	skills	skill	NOUN
faba-187	88	11	.	.	PUNCT
faba-187	89	1			ADJ
faba-187	89	2	communication	communication	NOUN
faba-187	89	3	with	with	ADP
faba-187	89	4	managers	manager	NOUN
faba-187	89	5	and	and	CCONJ
faba-187	89	6	decision	decision	NOUN
faba-187	89	7	makers	maker	NOUN
faba-187	89	8	,	,	PUNCT
faba-187	89	9	as	as	ADV
faba-187	89	10	well	well	ADV
faba-187	89	11	as	as	ADP
faba-187	89	12	their	their	PRON
faba-187	89	13	training	training	NOUN
faba-187	89	14	.	.	PUNCT
faba-187	90	1			ADJ
faba-187	90	2	connection	connection	NOUN
faba-187	90	3	with	with	ADP
faba-187	90	4	auditors	auditor	NOUN
faba-187	90	5	,	,	PUNCT
faba-187	90	6	as	as	ADV
faba-187	90	7	well	well	ADV
faba-187	90	8	as	as	ADP
faba-187	90	9	their	their	PRON
faba-187	90	10	training	training	NOUN
faba-187	90	11	.	.	PUNCT
faba-187	91	1			ADJ
faba-187	91	2	correction	correction	NOUN
faba-187	91	3	and	and	CCONJ
faba-187	91	4	modernization	modernization	NOUN
faba-187	91	5	of	of	ADP
faba-187	91	6	it	it	PRON
faba-187	91	7	systems	system	NOUN
faba-187	91	8	.	.	PUNCT
faba-187	92	1			ADJ
faba-187	92	2	adaptation	adaptation	NOUN
faba-187	92	3	of	of	ADP
faba-187	92	4	the	the	DET
faba-187	92	5	existing	exist	VERB
faba-187	92	6	national	national	ADJ
faba-187	92	7	legal	legal	ADJ
faba-187	92	8	frameworks	framework	NOUN
faba-187	92	9	.	.	PUNCT
faba-187	93	1	if	if	SCONJ
faba-187	93	2	the	the	DET
faba-187	93	3	adoption	adoption	NOUN
faba-187	93	4	of	of	ADP
faba-187	93	5	ipsas	ipsa	NOUN
faba-187	93	6	based	base	VERB
faba-187	93	7	on	on	ADP
faba-187	93	8	the	the	DET
faba-187	93	9	accrual	accrual	ADJ
faba-187	93	10	accounting	accounting	NOUN
faba-187	93	11	principle	principle	NOUN
faba-187	93	12	and	and	CCONJ
faba-187	93	13	the	the	DET
faba-187	93	14	philosophy	philosophy	NOUN
faba-187	93	15	of	of	ADP
faba-187	93	16	the	the	DET
faba-187	93	17	conceptual	conceptual	ADJ
faba-187	93	18	framework	framework	NOUN
faba-187	93	19	in	in	ADP
faba-187	93	20	the	the	DET
faba-187	93	21	eu	eu	PROPN
faba-187	93	22	member	member	NOUN
faba-187	93	23	state	state	NOUN
faba-187	93	24	is	be	AUX
faba-187	93	25	initiated	initiate	VERB
faba-187	93	26	,	,	PUNCT
faba-187	93	27	bulgaria	bulgaria	PROPN
faba-187	93	28	will	will	AUX
faba-187	93	29	find	find	VERB
faba-187	93	30	itself	itself	PRON
faba-187	93	31	in	in	ADP
faba-187	93	32	a	a	DET
faba-187	93	33	stressful	stressful	ADJ
faba-187	93	34	and	and	CCONJ
faba-187	93	35	unequal	unequal	ADJ
faba-187	93	36	situation	situation	NOUN
faba-187	93	37	(	(	PUNCT
faba-187	93	38	feschiyan	feschiyan	NOUN
faba-187	93	39	2010	2010	NUM
faba-187	93	40	)	)	PUNCT
faba-187	93	41	.	.	PUNCT
faba-187	94	1	due	due	ADP
faba-187	94	2	to	to	ADP
faba-187	94	3	the	the	DET
faba-187	94	4	non	non	ADJ
faba-187	94	5	-	-	NOUN
faba-187	94	6	application	application	NOUN
faba-187	94	7	and	and	CCONJ
faba-187	94	8	lack	lack	NOUN
faba-187	94	9	of	of	ADP
faba-187	94	10	ipsas	ipsa	NOUN
faba-187	94	11	knowledge	knowledge	NOUN
faba-187	94	12	and	and	CCONJ
faba-187	94	13	understanding	understanding	NOUN
faba-187	94	14	,	,	PUNCT
faba-187	94	15	as	as	ADV
faba-187	94	16	well	well	ADV
faba-187	94	17	as	as	ADP
faba-187	94	18	owing	owe	VERB
faba-187	94	19	to	to	ADP
faba-187	94	20	the	the	DET
faba-187	94	21	overall	overall	ADJ
faba-187	94	22	lack	lack	NOUN
faba-187	94	23	of	of	ADP
faba-187	94	24	standardization	standardization	NOUN
faba-187	94	25	in	in	ADP
faba-187	94	26	the	the	DET
faba-187	94	27	public	public	ADJ
faba-187	94	28	sector	sector	NOUN
faba-187	94	29	accounting	accounting	NOUN
faba-187	94	30	system	system	NOUN
faba-187	94	31	(	(	PUNCT
faba-187	94	32	feschiyan	feschiyan	NOUN
faba-187	94	33	2012	2012	NUM
faba-187	94	34	)	)	PUNCT
faba-187	94	35	,	,	PUNCT
faba-187	94	36	trainings	training	NOUN
faba-187	94	37	will	will	AUX
faba-187	94	38	need	need	VERB
faba-187	94	39	to	to	PART
faba-187	94	40	be	be	AUX
faba-187	94	41	organized	organize	VERB
faba-187	94	42	,	,	PUNCT
faba-187	94	43	as	as	ADV
faba-187	94	44	well	well	ADV
faba-187	94	45	as	as	ADP
faba-187	94	46	exchange	exchange	NOUN
faba-187	94	47	of	of	ADP
faba-187	94	48	expert	expert	ADJ
faba-187	94	49	knowledge	knowledge	NOUN
faba-187	94	50	,	,	PUNCT
faba-187	94	51	support	support	NOUN
faba-187	94	52	to	to	ADP
faba-187	94	53	the	the	DET
faba-187	94	54	government	government	NOUN
faba-187	94	55	on	on	ADP
faba-187	94	56	conceptual	conceptual	ADJ
faba-187	94	57	and	and	CCONJ
faba-187	94	58	technical	technical	ADJ
faba-187	94	59	issues	issue	NOUN
faba-187	94	60	,	,	PUNCT
faba-187	94	61	coordination	coordination	NOUN
faba-187	94	62	,	,	PUNCT
faba-187	94	63	and	and	CCONJ
faba-187	94	64	exchange	exchange	NOUN
faba-187	94	65	of	of	ADP
faba-187	94	66	plans	plan	NOUN
faba-187	94	67	of	of	ADP
faba-187	94	68	reforms	reform	NOUN
faba-187	94	69	for	for	ADP
faba-187	94	70	the	the	DET
faba-187	94	71	public	public	ADJ
faba-187	94	72	sector	sector	NOUN
faba-187	94	73	accounting	account	VERB
faba-187	94	74	with	with	ADP
faba-187	94	75	member	member	NOUN
faba-187	94	76	states	state	NOUN
faba-187	94	77	having	have	VERB
faba-187	94	78	greater	great	ADJ
faba-187	94	79	depth	depth	NOUN
faba-187	94	80	of	of	ADP
faba-187	94	81	experience	experience	NOUN
faba-187	94	82	.	.	PUNCT
faba-187	95	1	our	our	PRON
faba-187	95	2	reservations	reservation	NOUN
faba-187	95	3	are	be	AUX
faba-187	95	4	that	that	PRON
faba-187	95	5	due	due	ADP
faba-187	95	6	to	to	ADP
faba-187	95	7	the	the	DET
faba-187	95	8	lack	lack	NOUN
faba-187	95	9	of	of	ADP
faba-187	95	10	adaptation	adaptation	NOUN
faba-187	95	11	of	of	ADP
faba-187	95	12	public	public	ADJ
faba-187	95	13	sector	sector	NOUN
faba-187	95	14	accounting	account	VERB
faba-187	95	15	to	to	ADP
faba-187	95	16	the	the	DET
faba-187	95	17	conceptual	conceptual	ADJ
faba-187	95	18	framework	framework	NOUN
faba-187	95	19	and	and	CCONJ
faba-187	95	20	ipsas	ipsa	NOUN
faba-187	95	21	,	,	PUNCT
faba-187	95	22	bulgaria	bulgaria	PROPN
faba-187	95	23	will	will	AUX
faba-187	95	24	be	be	AUX
faba-187	95	25	treated	treat	VERB
faba-187	95	26	as	as	ADP
faba-187	95	27	a	a	DET
faba-187	95	28	state	state	NOUN
faba-187	95	29	with	with	ADP
faba-187	95	30	substantial	substantial	ADJ
faba-187	95	31	and	and	CCONJ
faba-187	95	32	obvious	obvious	ADJ
faba-187	95	33	drawbacks	drawback	NOUN
faba-187	95	34	,	,	PUNCT
faba-187	95	35	failings	failing	NOUN
faba-187	95	36	,	,	PUNCT
faba-187	95	37	and	and	CCONJ
faba-187	95	38	inconsistencies	inconsistency	NOUN
faba-187	95	39	in	in	ADP
faba-187	95	40	the	the	DET
faba-187	95	41	financial	financial	ADJ
faba-187	95	42	management	management	NOUN
faba-187	95	43	information	information	NOUN
faba-187	95	44	systems	system	NOUN
faba-187	95	45	across	across	ADP
faba-187	95	46	the	the	DET
faba-187	95	47	public	public	ADJ
faba-187	95	48	sector	sector	NOUN
faba-187	95	49	.	.	PUNCT
faba-187	96	1	therefore	therefore	ADV
faba-187	96	2	,	,	PUNCT
faba-187	96	3	it	it	PRON
faba-187	96	4	is	be	AUX
faba-187	96	5	expedient	expedient	ADJ
faba-187	96	6	to	to	PART
faba-187	96	7	carry	carry	VERB
faba-187	96	8	out	out	ADP
faba-187	96	9	urgent	urgent	ADJ
faba-187	96	10	reforms	reform	NOUN
faba-187	96	11	and	and	CCONJ
faba-187	96	12	innovation	innovation	NOUN
faba-187	96	13	in	in	ADP
faba-187	96	14	the	the	DET
faba-187	96	15	accounting	accounting	NOUN
faba-187	96	16	system	system	NOUN
faba-187	96	17	(	(	PUNCT
faba-187	96	18	feschiyan	feschiyan	NOUN
faba-187	96	19	and	and	CCONJ
faba-187	96	20	raleva	raleva	PROPN
faba-187	96	21	2013	2013	NUM
faba-187	96	22	)	)	PUNCT
faba-187	96	23	.	.	PUNCT
faba-187	97	1	extensive	extensive	ADJ
faba-187	97	2	research	research	NOUN
faba-187	97	3	,	,	PUNCT
faba-187	97	4	approval	approval	NOUN
faba-187	97	5	and	and	CCONJ
faba-187	97	6	implementation	implementation	NOUN
faba-187	97	7	of	of	ADP
faba-187	97	8	the	the	DET
faba-187	97	9	conceptual	conceptual	ADJ
faba-187	97	10	framework	framework	NOUN
faba-187	97	11	and	and	CCONJ
faba-187	97	12	ipsas	ipsa	NOUN
faba-187	97	13	need	need	VERB
faba-187	97	14	to	to	PART
faba-187	97	15	begin	begin	VERB
faba-187	97	16	immediately	immediately	ADV
faba-187	97	17	and	and	CCONJ
faba-187	97	18	turn	turn	VERB
faba-187	97	19	into	into	ADP
faba-187	97	20	an	an	DET
faba-187	97	21	incessant	incessant	ADJ
faba-187	97	22	process	process	NOUN
faba-187	97	23	which	which	PRON
faba-187	97	24	should	should	AUX
faba-187	97	25	be	be	AUX
faba-187	97	26	realized	realize	VERB
faba-187	97	27	within	within	ADP
faba-187	97	28	a	a	DET
faba-187	97	29	certain	certain	ADJ
faba-187	97	30	period	period	NOUN
faba-187	97	31	of	of	ADP
faba-187	97	32	time	time	NOUN
faba-187	97	33	.	.	PUNCT
faba-187	98	1	this	this	PRON
faba-187	98	2	has	have	VERB
faba-187	98	3	to	to	PART
faba-187	98	4	be	be	AUX
faba-187	98	5	accomplished	accomplish	VERB
faba-187	98	6	gradually	gradually	ADV
faba-187	98	7	by	by	ADP
faba-187	98	8	laying	lay	VERB
faba-187	98	9	the	the	DET
faba-187	98	10	initial	initial	ADJ
faba-187	98	11	focus	focus	NOUN
faba-187	98	12	on	on	ADP
faba-187	98	13	the	the	DET
faba-187	98	14	accounting	accounting	NOUN
faba-187	98	15	issues	issue	NOUN
faba-187	98	16	where	where	SCONJ
faba-187	98	17	the	the	DET
faba-187	98	18	daniela	daniela	PROPN
faba-187	98	19	feschiyan	feschiyan	PROPN
faba-187	98	20	,	,	PUNCT
faba-187	98	21	radka	radka	PROPN
faba-187	98	22	andasarova	andasarova	PROPN
faba-187	98	23	/	/	SYM
faba-187	98	24	finance	finance	NOUN
faba-187	98	25	,	,	PUNCT
faba-187	98	26	accounting	accounting	NOUN
faba-187	98	27	and	and	CCONJ
faba-187	98	28	business	business	NOUN
faba-187	98	29	analysis	analysis	NOUN
faba-187	98	30	,	,	PUNCT
faba-187	98	31	volume	volume	NOUN
faba-187	98	32	6	6	NUM
faba-187	98	33	,	,	PUNCT
faba-187	98	34	issue	issue	NOUN
faba-187	98	35	1	1	NUM
faba-187	98	36	,	,	PUNCT
faba-187	98	37	2024	2024	NUM
faba-187	98	38	39	39	NUM
faba-187	98	39	harmonization	harmonization	NOUN
faba-187	98	40	is	be	AUX
faba-187	98	41	of	of	ADP
faba-187	98	42	utmost	utmost	ADJ
faba-187	98	43	importance	importance	NOUN
faba-187	98	44	,	,	PUNCT
faba-187	98	45	for	for	ADP
faba-187	98	46	instance	instance	NOUN
faba-187	98	47	:	:	PUNCT
faba-187	98	48			VERB
faba-187	98	49	full	full	ADJ
faba-187	98	50	observance	observance	NOUN
faba-187	98	51	of	of	ADP
faba-187	98	52	the	the	DET
faba-187	98	53	accrual	accrual	ADJ
faba-187	98	54	accounting	accounting	NOUN
faba-187	98	55	principle	principle	NOUN
faba-187	98	56	.	.	PUNCT
faba-187	99	1			VERB
faba-187	99	2	internationally	internationally	ADV
faba-187	99	3	harmonized	harmonized	ADJ
faba-187	99	4	financial	financial	ADJ
faba-187	99	5	statements	statement	NOUN
faba-187	99	6	.	.	PUNCT
faba-187	100	1			ADJ
faba-187	100	2	compatibility	compatibility	NOUN
faba-187	100	3	with	with	ADP
faba-187	100	4	the	the	DET
faba-187	100	5	philosophy	philosophy	NOUN
faba-187	100	6	of	of	ADP
faba-187	100	7	the	the	DET
faba-187	100	8	conceptual	conceptual	ADJ
faba-187	100	9	framework	framework	NOUN
faba-187	100	10	and	and	CCONJ
faba-187	100	11	the	the	DET
faba-187	100	12	provisions	provision	NOUN
faba-187	100	13	of	of	ADP
faba-187	100	14	ipsas	ipsa	NOUN
faba-187	100	15	.	.	PUNCT
faba-187	101	1	in	in	ADP
faba-187	101	2	view	view	NOUN
faba-187	101	3	of	of	ADP
faba-187	101	4	the	the	DET
faba-187	101	5	fact	fact	NOUN
faba-187	101	6	that	that	SCONJ
faba-187	101	7	ipsas	ipsa	NOUN
faba-187	101	8	are	be	AUX
faba-187	101	9	the	the	DET
faba-187	101	10	conceptual	conceptual	ADJ
faba-187	101	11	basis	basis	NOUN
faba-187	101	12	for	for	ADP
faba-187	101	13	the	the	DET
faba-187	101	14	development	development	NOUN
faba-187	101	15	of	of	ADP
faba-187	101	16	national	national	ADJ
faba-187	101	17	accounting	accounting	NOUN
faba-187	101	18	standards	standard	NOUN
faba-187	101	19	in	in	ADP
faba-187	101	20	distinct	distinct	ADJ
faba-187	101	21	jurisdictions	jurisdiction	NOUN
faba-187	101	22	,	,	PUNCT
faba-187	101	23	our	our	PRON
faba-187	101	24	country	country	NOUN
faba-187	101	25	will	will	AUX
faba-187	101	26	have	have	VERB
faba-187	101	27	much	much	ADV
faba-187	101	28	higher	high	ADJ
faba-187	101	29	methodological	methodological	ADJ
faba-187	101	30	preparedness	preparedness	NOUN
faba-187	101	31	and	and	CCONJ
faba-187	101	32	significant	significant	ADJ
faba-187	101	33	degree	degree	NOUN
faba-187	101	34	of	of	ADP
faba-187	101	35	readiness	readiness	NOUN
faba-187	101	36	for	for	ADP
faba-187	101	37	the	the	DET
faba-187	101	38	transition	transition	NOUN
faba-187	101	39	.	.	PUNCT
faba-187	102	1	review	review	NOUN
faba-187	102	2	and	and	CCONJ
faba-187	102	3	categorisation	categorisation	NOUN
faba-187	102	4	of	of	ADP
faba-187	102	5	the	the	DET
faba-187	102	6	adopted	adopt	VERB
faba-187	102	7	accrual	accrual	ADJ
faba-187	102	8	based	base	VERB
faba-187	102	9	ipsas	ipsa	NOUN
faba-187	102	10	should	should	AUX
faba-187	102	11	be	be	AUX
faba-187	102	12	performed	perform	VERB
faba-187	102	13	and	and	CCONJ
faba-187	102	14	they	they	PRON
faba-187	102	15	can	can	AUX
faba-187	102	16	be	be	AUX
faba-187	102	17	classified	classify	VERB
faba-187	102	18	in	in	ADP
faba-187	102	19	three	three	NUM
faba-187	102	20	categories	category	NOUN
faba-187	102	21	:	:	PUNCT
faba-187	102	22			VERB
faba-187	102	23	standards	standard	NOUN
faba-187	102	24	which	which	PRON
faba-187	102	25	can	can	AUX
faba-187	102	26	be	be	AUX
faba-187	102	27	applied	apply	VERB
faba-187	102	28	directly	directly	ADV
faba-187	102	29	or	or	CCONJ
faba-187	102	30	with	with	ADP
faba-187	102	31	minimum	minimum	ADJ
faba-187	102	32	adaptation	adaptation	NOUN
faba-187	102	33	.	.	PUNCT
faba-187	103	1			ADJ
faba-187	103	2	standards	standard	NOUN
faba-187	103	3	that	that	PRON
faba-187	103	4	need	need	VERB
faba-187	103	5	adaptation	adaptation	NOUN
faba-187	103	6	or	or	CCONJ
faba-187	103	7	a	a	DET
faba-187	103	8	selective	selective	ADJ
faba-187	103	9	approach	approach	NOUN
faba-187	103	10	.	.	PUNCT
faba-187	104	1			ADJ
faba-187	104	2	standards	standard	NOUN
faba-187	104	3	that	that	PRON
faba-187	104	4	need	need	VERB
faba-187	104	5	substantial	substantial	ADJ
faba-187	104	6	amendment	amendment	NOUN
faba-187	104	7	in	in	ADP
faba-187	104	8	order	order	NOUN
faba-187	104	9	to	to	PART
faba-187	104	10	be	be	AUX
faba-187	104	11	implemented	implement	VERB
faba-187	104	12	.	.	PUNCT
faba-187	105	1	the	the	DET
faba-187	105	2	transition	transition	NOUN
faba-187	105	3	to	to	ADP
faba-187	105	4	ipsas	ipsa	NOUN
faba-187	105	5	,	,	PUNCT
faba-187	105	6	the	the	DET
faba-187	105	7	philosophy	philosophy	NOUN
faba-187	105	8	of	of	ADP
faba-187	105	9	which	which	PRON
faba-187	105	10	incorporates	incorporate	VERB
faba-187	105	11	the	the	DET
faba-187	105	12	complete	complete	ADJ
faba-187	105	13	implementation	implementation	NOUN
faba-187	105	14	of	of	ADP
faba-187	105	15	accrual	accrual	ADJ
faba-187	105	16	accounting	accounting	NOUN
faba-187	105	17	principle	principle	NOUN
faba-187	105	18	,	,	PUNCT
faba-187	105	19	will	will	AUX
faba-187	105	20	provide	provide	VERB
faba-187	105	21	for	for	ADP
faba-187	105	22	the	the	DET
faba-187	105	23	adequacy	adequacy	NOUN
faba-187	105	24	of	of	ADP
faba-187	105	25	the	the	DET
faba-187	105	26	national	national	ADJ
faba-187	105	27	accounting	accounting	NOUN
faba-187	105	28	framework	framework	NOUN
faba-187	105	29	in	in	ADP
faba-187	105	30	the	the	DET
faba-187	105	31	process	process	NOUN
faba-187	105	32	of	of	ADP
faba-187	105	33	harmonization	harmonization	NOUN
faba-187	105	34	and	and	CCONJ
faba-187	105	35	integration	integration	NOUN
faba-187	105	36	of	of	ADP
faba-187	105	37	bulgaria	bulgaria	PROPN
faba-187	105	38	into	into	ADP
faba-187	105	39	the	the	DET
faba-187	105	40	european	european	PROPN
faba-187	105	41	union	union	PROPN
faba-187	105	42	.	.	PUNCT
faba-187	106	1	this	this	PRON
faba-187	106	2	is	be	AUX
faba-187	106	3	some	some	DET
faba-187	106	4	sort	sort	NOUN
faba-187	106	5	of	of	ADP
faba-187	106	6	innovation	innovation	NOUN
faba-187	106	7	in	in	ADP
faba-187	106	8	the	the	DET
faba-187	106	9	public	public	ADJ
faba-187	106	10	sector	sector	NOUN
faba-187	106	11	accounting	accounting	NOUN
faba-187	106	12	system	system	NOUN
faba-187	106	13	.	.	PUNCT
faba-187	107	1	such	such	ADJ
faba-187	107	2	innovation	innovation	NOUN
faba-187	107	3	will	will	AUX
faba-187	107	4	reduce	reduce	VERB
faba-187	107	5	the	the	DET
faba-187	107	6	possibilities	possibility	NOUN
faba-187	107	7	for	for	ADP
faba-187	107	8	financial	financial	ADJ
faba-187	107	9	data	datum	NOUN
faba-187	107	10	manipulation	manipulation	NOUN
faba-187	107	11	what	what	PRON
faba-187	107	12	makes	make	VERB
faba-187	107	13	the	the	DET
faba-187	107	14	cash	cash	NOUN
faba-187	107	15	basis	basis	NOUN
faba-187	107	16	possible	possible	ADJ
faba-187	107	17	(	(	PUNCT
faba-187	107	18	for	for	ADP
faba-187	107	19	example	example	NOUN
faba-187	107	20	,	,	PUNCT
faba-187	107	21	a	a	DET
faba-187	107	22	payment	payment	NOUN
faba-187	107	23	can	can	AUX
faba-187	107	24	be	be	AUX
faba-187	107	25	carried	carry	VERB
faba-187	107	26	forward	forward	ADV
faba-187	107	27	in	in	ADP
faba-187	107	28	time	time	NOUN
faba-187	107	29	or	or	CCONJ
faba-187	107	30	deferred	defer	VERB
faba-187	107	31	in	in	ADP
faba-187	107	32	order	order	NOUN
faba-187	107	33	to	to	PART
faba-187	107	34	be	be	AUX
faba-187	107	35	presented	present	VERB
faba-187	107	36	in	in	ADP
faba-187	107	37	a	a	DET
faba-187	107	38	period	period	NOUN
faba-187	107	39	selected	select	VERB
faba-187	107	40	by	by	ADP
faba-187	107	41	the	the	DET
faba-187	107	42	entity	entity	NOUN
faba-187	107	43	of	of	ADP
faba-187	107	44	the	the	DET
faba-187	107	45	public	public	ADJ
faba-187	107	46	sector	sector	NOUN
faba-187	107	47	)	)	PUNCT
faba-187	107	48	.	.	PUNCT
faba-187	108	1	the	the	DET
faba-187	108	2	accrual	accrual	ADJ
faba-187	108	3	accounting	accounting	NOUN
faba-187	108	4	principle	principle	NOUN
faba-187	108	5	,	,	PUNCT
faba-187	108	6	however	however	ADV
faba-187	108	7	,	,	PUNCT
faba-187	108	8	is	be	AUX
faba-187	108	9	not	not	PART
faba-187	108	10	intended	intend	VERB
faba-187	108	11	to	to	PART
faba-187	108	12	remove	remove	VERB
faba-187	108	13	or	or	CCONJ
faba-187	108	14	replace	replace	VERB
faba-187	108	15	cash	cash	NOUN
faba-187	108	16	-	-	PUNCT
faba-187	108	17	based	base	VERB
faba-187	108	18	reporting	reporting	NOUN
faba-187	108	19	for	for	ADP
faba-187	108	20	the	the	DET
faba-187	108	21	purposes	purpose	NOUN
faba-187	108	22	of	of	ADP
faba-187	108	23	budgeting	budgeting	NOUN
faba-187	108	24	and	and	CCONJ
faba-187	108	25	budget	budget	NOUN
faba-187	108	26	control	control	NOUN
faba-187	108	27	.	.	PUNCT
faba-187	109	1	at	at	ADP
faba-187	109	2	a	a	DET
faba-187	109	3	macroeconomic	macroeconomic	ADJ
faba-187	109	4	level	level	NOUN
faba-187	109	5	,	,	PUNCT
faba-187	109	6	accounting	accounting	NOUN
faba-187	109	7	standardization	standardization	NOUN
faba-187	109	8	will	will	AUX
faba-187	109	9	ensure	ensure	VERB
faba-187	109	10	timely	timely	ADJ
faba-187	109	11	and	and	CCONJ
faba-187	109	12	reliable	reliable	ADJ
faba-187	109	13	financial	financial	ADJ
faba-187	109	14	and	and	CCONJ
faba-187	109	15	fiscal	fiscal	ADJ
faba-187	109	16	data	datum	NOUN
faba-187	109	17	and	and	CCONJ
faba-187	109	18	an	an	DET
faba-187	109	19	opportunity	opportunity	NOUN
faba-187	109	20	for	for	ADP
faba-187	109	21	greater	great	ADJ
faba-187	109	22	comparability	comparability	NOUN
faba-187	109	23	of	of	ADP
faba-187	109	24	financial	financial	ADJ
faba-187	109	25	statements	statement	NOUN
faba-187	109	26	.	.	PUNCT
faba-187	110	1	thus	thus	ADV
faba-187	110	2	,	,	PUNCT
faba-187	110	3	good	good	ADJ
faba-187	110	4	conditions	condition	NOUN
faba-187	110	5	can	can	AUX
faba-187	110	6	be	be	AUX
faba-187	110	7	created	create	VERB
faba-187	110	8	for	for	ADP
faba-187	110	9	the	the	DET
faba-187	110	10	implementation	implementation	NOUN
faba-187	110	11	of	of	ADP
faba-187	110	12	most	most	ADJ
faba-187	110	13	of	of	ADP
faba-187	110	14	the	the	DET
faba-187	110	15	principles	principle	NOUN
faba-187	110	16	laid	lay	VERB
faba-187	110	17	down	down	ADP
faba-187	110	18	in	in	ADP
faba-187	110	19	the	the	DET
faba-187	110	20	directive	directive	NOUN
faba-187	110	21	on	on	ADP
faba-187	110	22	budgetary	budgetary	ADJ
faba-187	110	23	frameworks	framework	NOUN
faba-187	110	24	(	(	PUNCT
faba-187	110	25	ec	ec	PROPN
faba-187	110	26	2011/85	2011/85	NUM
faba-187	110	27	/	/	SYM
faba-187	110	28	eu	eu	PROPN
faba-187	110	29	)	)	PUNCT
faba-187	110	30	.	.	PUNCT
faba-187	111	1	conclusion	conclusion	NOUN
faba-187	111	2	the	the	DET
faba-187	111	3	existing	exist	VERB
faba-187	111	4	scientific	scientific	ADJ
faba-187	111	5	debates	debate	NOUN
faba-187	111	6	most	most	ADV
faba-187	111	7	assertively	assertively	ADV
faba-187	111	8	illustrate	illustrate	VERB
faba-187	111	9	the	the	DET
faba-187	111	10	usefulness	usefulness	NOUN
faba-187	111	11	of	of	ADP
faba-187	111	12	the	the	DET
faba-187	111	13	implementation	implementation	NOUN
faba-187	111	14	of	of	ADP
faba-187	111	15	accounting	accounting	NOUN
faba-187	111	16	standards	standard	NOUN
faba-187	111	17	in	in	ADP
faba-187	111	18	the	the	DET
faba-187	111	19	public	public	ADJ
faba-187	111	20	sector	sector	NOUN
faba-187	111	21	based	base	VERB
faba-187	111	22	on	on	ADP
faba-187	111	23	the	the	DET
faba-187	111	24	accrual	accrual	ADJ
faba-187	111	25	accounting	accounting	NOUN
faba-187	111	26	principle	principle	NOUN
faba-187	111	27	.	.	PUNCT
faba-187	112	1	the	the	DET
faba-187	112	2	existence	existence	NOUN
faba-187	112	3	of	of	ADP
faba-187	112	4	various	various	ADJ
faba-187	112	5	accounting	accounting	NOUN
faba-187	112	6	practices	practice	NOUN
faba-187	112	7	in	in	ADP
faba-187	112	8	separate	separate	ADJ
faba-187	112	9	countries	country	NOUN
faba-187	112	10	raises	raise	VERB
faba-187	112	11	important	important	ADJ
faba-187	112	12	questions	question	NOUN
faba-187	112	13	related	relate	VERB
faba-187	112	14	to	to	ADP
faba-187	112	15	the	the	DET
faba-187	112	16	expected	expect	VERB
faba-187	112	17	level	level	NOUN
faba-187	112	18	of	of	ADP
faba-187	112	19	european	european	ADJ
faba-187	112	20	harmonization	harmonization	NOUN
faba-187	112	21	of	of	ADP
faba-187	112	22	the	the	DET
faba-187	112	23	public	public	ADJ
faba-187	112	24	sector	sector	NOUN
faba-187	112	25	accounting	accounting	NOUN
faba-187	112	26	systems	system	NOUN
faba-187	112	27	.	.	PUNCT
faba-187	113	1	extensive	extensive	ADJ
faba-187	113	2	study	study	NOUN
faba-187	113	3	and	and	CCONJ
faba-187	113	4	application	application	NOUN
faba-187	113	5	of	of	ADP
faba-187	113	6	the	the	DET
faba-187	113	7	conceptual	conceptual	ADJ
faba-187	113	8	framework	framework	NOUN
faba-187	113	9	of	of	ADP
faba-187	113	10	ipsas	ipsa	NOUN
faba-187	113	11	which	which	PRON
faba-187	113	12	regulates	regulate	VERB
faba-187	113	13	the	the	DET
faba-187	113	14	specifics	specific	NOUN
faba-187	113	15	in	in	ADP
faba-187	113	16	the	the	DET
faba-187	113	17	public	public	ADJ
faba-187	113	18	sector	sector	NOUN
faba-187	113	19	accounting	accounting	NOUN
faba-187	113	20	systems	system	NOUN
faba-187	113	21	is	be	AUX
faba-187	113	22	required	require	VERB
faba-187	113	23	.	.	PUNCT
faba-187	114	1	that	that	DET
faba-187	114	2	way	way	NOUN
faba-187	114	3	,	,	PUNCT
faba-187	114	4	a	a	DET
faba-187	114	5	variety	variety	NOUN
faba-187	114	6	of	of	ADP
faba-187	114	7	differences	difference	NOUN
faba-187	114	8	in	in	ADP
faba-187	114	9	the	the	DET
faba-187	114	10	accounting	accounting	NOUN
faba-187	114	11	treatment	treatment	NOUN
faba-187	114	12	and	and	CCONJ
faba-187	114	13	in	in	ADP
faba-187	114	14	the	the	DET
faba-187	114	15	financial	financial	ADJ
faba-187	114	16	statements	statement	NOUN
faba-187	114	17	of	of	ADP
faba-187	114	18	public	public	ADJ
faba-187	114	19	sector	sector	NOUN
faba-187	114	20	entities	entity	NOUN
faba-187	114	21	in	in	ADP
faba-187	114	22	different	different	ADJ
faba-187	114	23	jurisdictions	jurisdiction	NOUN
faba-187	114	24	will	will	AUX
faba-187	114	25	be	be	AUX
faba-187	114	26	eliminated	eliminate	VERB
faba-187	114	27	.	.	PUNCT
faba-187	115	1	the	the	DET
faba-187	115	2	conceptual	conceptual	ADJ
faba-187	115	3	framework	framework	NOUN
faba-187	115	4	of	of	ADP
faba-187	115	5	ipsas	ipsa	NOUN
faba-187	115	6	is	be	AUX
faba-187	115	7	the	the	DET
faba-187	115	8	starting	starting	NOUN
faba-187	115	9	point	point	NOUN
faba-187	115	10	of	of	ADP
faba-187	115	11	reference	reference	NOUN
faba-187	115	12	for	for	ADP
faba-187	115	13	creating	create	VERB
faba-187	115	14	a	a	DET
faba-187	115	15	system	system	NOUN
faba-187	115	16	of	of	ADP
faba-187	115	17	pan	pan	ADJ
faba-187	115	18	-	-	ADJ
faba-187	115	19	european	european	ADJ
faba-187	115	20	harmonised	harmonise	VERB
faba-187	115	21	standards	standard	NOUN
faba-187	115	22	for	for	ADP
faba-187	115	23	the	the	DET
faba-187	115	24	public	public	ADJ
faba-187	115	25	sector	sector	NOUN
faba-187	115	26	in	in	ADP
faba-187	115	27	full	full	ADJ
faba-187	115	28	compliance	compliance	NOUN
faba-187	115	29	with	with	ADP
faba-187	115	30	accrual	accrual	ADJ
faba-187	115	31	-	-	PUNCT
faba-187	115	32	based	base	VERB
faba-187	115	33	accounting	accounting	NOUN
faba-187	115	34	principles	principle	NOUN
faba-187	115	35	.	.	PUNCT
faba-187	116	1	references	reference	NOUN
faba-187	116	2	adhikari	adhikari	PROPN
faba-187	116	3	,	,	PUNCT
faba-187	116	4	p.	p.	NOUN
faba-187	116	5	,	,	PUNCT
faba-187	116	6	and	and	CCONJ
faba-187	116	7	l.	l.	PROPN
faba-187	116	8	gårseth	gårseth	PROPN
faba-187	116	9	-	-	PUNCT
faba-187	116	10	nesbakk	nesbakk	NOUN
faba-187	116	11	.	.	PUNCT
faba-187	116	12	2016	2016	NUM
faba-187	116	13	.	.	PUNCT
faba-187	117	1	implementing	implement	VERB
faba-187	117	2	public	public	ADJ
faba-187	117	3	sector	sector	NOUN
faba-187	117	4	accruals	accrual	NOUN
faba-187	117	5	in	in	ADP
faba-187	117	6	oecd	oecd	PROPN
faba-187	117	7	member	member	NOUN
faba-187	117	8	states	state	NOUN
faba-187	117	9	:	:	PUNCT
faba-187	117	10	major	major	ADJ
faba-187	117	11	issues	issue	NOUN
faba-187	117	12	and	and	CCONJ
faba-187	117	13	challenges	challenge	NOUN
faba-187	117	14	.	.	PUNCT
faba-187	118	1	accounting	accounting	NOUN
faba-187	118	2	forum	forum	PROPN
faba-187	118	3	,	,	PUNCT
faba-187	118	4	40(2	40(2	NUM
faba-187	118	5	):	):	PUNCT
faba-187	118	6	125	125	NUM
faba-187	118	7	-	-	SYM
faba-187	118	8	142	142	NUM
faba-187	118	9	.	.	PUNCT
faba-187	119	1	https://doi.org/10.1016/j.accfor.2016.02.001	https://doi.org/10.1016/j.accfor.2016.02.001	PROPN
faba-187	119	2	biondi	biondi	PROPN
faba-187	119	3	,	,	PUNCT
faba-187	119	4	y.	y.	NOUN
faba-187	119	5	,	,	PUNCT
faba-187	119	6	and	and	CCONJ
faba-187	119	7	m.	m.	NOUN
faba-187	119	8	soverchia	soverchia	NOUN
faba-187	119	9	.	.	PUNCT
faba-187	119	10	2014	2014	NUM
faba-187	119	11	.	.	PUNCT
faba-187	120	1	accounting	accounting	NOUN
faba-187	120	2	rules	rule	NOUN
faba-187	120	3	for	for	ADP
faba-187	120	4	the	the	DET
faba-187	120	5	european	european	ADJ
faba-187	120	6	communities	community	NOUN
faba-187	120	7	:	:	PUNCT
faba-187	120	8	a	a	DET
faba-187	120	9	theoretical	theoretical	ADJ
faba-187	120	10	analysis	analysis	NOUN
faba-187	120	11	.	.	PUNCT
faba-187	121	1	accounting	accounting	NOUN
faba-187	121	2	,	,	PUNCT
faba-187	121	3	economics	economic	NOUN
faba-187	121	4	and	and	CCONJ
faba-187	121	5	law	law	NOUN
faba-187	121	6	,	,	PUNCT
faba-187	121	7	4(3	4(3	NUM
faba-187	121	8	):	):	PUNCT
faba-187	121	9	179	179	NUM
faba-187	121	10	-	-	SYM
faba-187	121	11	214	214	NUM
faba-187	121	12	.	.	PUNCT
faba-187	122	1	https://doi.org/10.1515/ael-2013-0063	https://doi.org/10.1515/ael-2013-0063	PROPN
faba-187	122	2	brusca	brusca	PROPN
faba-187	122	3	i.	i.	PROPN
faba-187	122	4	,	,	PUNCT
faba-187	122	5	caperchione	caperchione	PROPN
faba-187	122	6	e.	e.	PROPN
faba-187	122	7	,	,	PUNCT
faba-187	122	8	s.	s.	PROPN
faba-187	122	9	cohen	cohen	PROPN
faba-187	122	10	,	,	PUNCT
faba-187	122	11	and	and	CCONJ
faba-187	122	12	f.	f.	PROPN
faba-187	122	13	manes	manes	PROPN
faba-187	122	14	-	-	PUNCT
faba-187	122	15	rossi	rossi	ADJ
faba-187	122	16	.	.	PROPN
faba-187	122	17	2015	2015	NUM
faba-187	122	18	.	.	PUNCT
faba-187	123	1	“	"	PUNCT
faba-187	123	2	comparing	compare	VERB
faba-187	123	3	accounting	accounting	NOUN
faba-187	123	4	systems	system	NOUN
faba-187	123	5	in	in	ADP
faba-187	123	6	europe	europe	PROPN
faba-187	123	7	”	"	PUNCT
faba-187	123	8	.	.	PUNCT
faba-187	124	1	in	in	ADP
faba-187	124	2	brusca	brusca	NOUN
faba-187	124	3	i.	i.	PROPN
faba-187	124	4	et	et	PROPN
faba-187	124	5	al	al	PROPN
faba-187	124	6	.	.	PROPN
faba-187	125	1	(	(	PUNCT
faba-187	125	2	eds	ed	NOUN
faba-187	125	3	.	.	PUNCT
faba-187	125	4	)	)	PUNCT
faba-187	125	5	,	,	PUNCT
faba-187	125	6	public	public	ADJ
faba-187	125	7	sector	sector	NOUN
faba-187	125	8	accounting	accounting	NOUN
faba-187	125	9	and	and	CCONJ
faba-187	125	10	auditing	auditing	NOUN
faba-187	125	11	in	in	ADP
faba-187	125	12	europe	europe	PROPN
faba-187	125	13	:	:	PUNCT
faba-187	125	14	the	the	DET
faba-187	125	15	challenge	challenge	NOUN
faba-187	125	16	of	of	ADP
faba-187	125	17	harmonization	harmonization	NOUN
faba-187	125	18	.	.	PUNCT
faba-187	126	1	eddington	eddington	PROPN
faba-187	126	2	:	:	PUNCT
faba-187	126	3	palgrave	palgrave	PROPN
faba-187	126	4	macmillan	macmillan	PROPN
faba-187	126	5	,	,	PUNCT
faba-187	126	6	235	235	NUM
faba-187	126	7	-	-	SYM
faba-187	126	8	51	51	NUM
faba-187	126	9	.	.	PUNCT
faba-187	126	10	brusca	brusca	NOUN
faba-187	126	11	,	,	PUNCT
faba-187	126	12	i.	i.	PROPN
faba-187	126	13	,	,	PUNCT
faba-187	126	14	v.	v.	ADP
faba-187	126	15	montesinos	montesino	NOUN
faba-187	126	16	,	,	PUNCT
faba-187	126	17	and	and	CCONJ
faba-187	126	18	d.s.l	d.s.l	NOUN
faba-187	126	19	.	.	PUNCT
faba-187	126	20	chow	chow	PROPN
faba-187	126	21	.	.	PUNCT
faba-187	127	1	2012	2012	NUM
faba-187	127	2	.	.	PUNCT
faba-187	128	1	legitimating	legitimate	VERB
faba-187	128	2	international	international	ADJ
faba-187	128	3	public	public	ADJ
faba-187	128	4	sector	sector	NOUN
faba-187	128	5	accounting	accounting	NOUN
faba-187	128	6	standards	standard	NOUN
faba-187	128	7	(	(	PUNCT
faba-187	128	8	ipsas	ipsa	NOUN
faba-187	128	9	):	):	PUNCT
faba-187	128	10	the	the	DET
faba-187	128	11	case	case	NOUN
faba-187	128	12	of	of	ADP
faba-187	128	13	spain	spain	PROPN
faba-187	128	14	.	.	PUNCT
faba-187	129	1	public	public	ADJ
faba-187	129	2	money	money	NOUN
faba-187	129	3	and	and	CCONJ
faba-187	129	4	management	management	NOUN
faba-187	129	5	,	,	PUNCT
faba-187	129	6	33(6	33(6	NUM
faba-187	129	7	):	):	PUNCT
faba-187	129	8	437–444	437–444	NUM
faba-187	129	9	.	.	PUNCT
faba-187	130	1	https://doi.org/10.1080/09540962.2013.836006	https://doi.org/10.1080/09540962.2013.836006	NOUN
faba-187	130	2	brusca	brusca	NOUN
faba-187	130	3	,	,	PUNCT
faba-187	130	4	i.	i.	NOUN
faba-187	130	5	,	,	PUNCT
faba-187	130	6	and	and	CCONJ
faba-187	130	7	v.	v.	ADP
faba-187	130	8	condor	condor	PROPN
faba-187	130	9	,	,	PUNCT
faba-187	130	10	v.	v.	PROPN
faba-187	130	11	2008	2008	NUM
faba-187	130	12	.	.	PUNCT
faba-187	131	1	towards	towards	ADP
faba-187	131	2	the	the	DET
faba-187	131	3	harmonisation	harmonisation	NOUN
faba-187	131	4	of	of	ADP
faba-187	131	5	local	local	ADJ
faba-187	131	6	accounting	accounting	NOUN
faba-187	131	7	systems	system	NOUN
faba-187	131	8	in	in	ADP
faba-187	131	9	the	the	DET
faba-187	131	10	international	international	ADJ
faba-187	131	11	context	context	NOUN
faba-187	131	12	.	.	PUNCT
faba-187	132	1	financial	financial	ADJ
faba-187	132	2	accountability	accountability	NOUN
faba-187	132	3	and	and	CCONJ
faba-187	132	4	management	management	NOUN
faba-187	132	5	,	,	PUNCT
faba-187	132	6	18(2	18(2	NUM
faba-187	132	7	):	):	PUNCT
faba-187	132	8	129	129	NUM
faba-187	132	9	–	–	SYM
faba-187	132	10	162	162	NUM
faba-187	132	11	.	.	PUNCT
faba-187	133	1	https://doi.org/10.1111/1468-0408.00148	https://doi.org/10.1111/1468-0408.00148	PROPN
faba-187	133	2	chan	chan	PROPN
faba-187	133	3	,	,	PUNCT
faba-187	133	4	j.l	j.l	PROPN
faba-187	133	5	.	.	PROPN
faba-187	133	6	2003	2003	NUM
faba-187	133	7	.	.	PUNCT
faba-187	134	1	government	government	NOUN
faba-187	134	2	accounting	accounting	NOUN
faba-187	134	3	:	:	PUNCT
faba-187	134	4	an	an	DET
faba-187	134	5	assessment	assessment	NOUN
faba-187	134	6	of	of	ADP
faba-187	134	7	theory	theory	NOUN
faba-187	134	8	,	,	PUNCT
faba-187	134	9	purposes	purpose	NOUN
faba-187	134	10	and	and	CCONJ
faba-187	134	11	standards	standard	NOUN
faba-187	134	12	.	.	PUNCT
faba-187	135	1	public	public	ADJ
faba-187	135	2	money	money	NOUN
faba-187	135	3	&	&	CCONJ
faba-187	135	4	management	management	NOUN
faba-187	135	5	,	,	PUNCT
faba-187	135	6	23(1	23(1	NUM
faba-187	135	7	):	):	PUNCT
faba-187	135	8	13	13	NUM
faba-187	135	9	-	-	SYM
faba-187	135	10	20	20	NUM
faba-187	135	11	.	.	PUNCT
faba-187	136	1	https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336	https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336	PROPN
faba-187	136	2	christiaens	christiaens	PROPN
faba-187	136	3	,	,	PUNCT
faba-187	136	4	j.	j.	PROPN
faba-187	136	5	,	,	PUNCT
faba-187	136	6	c.	c.	PROPN
faba-187	136	7	vanhee	vanhee	PROPN
faba-187	136	8	,	,	PUNCT
faba-187	136	9	f.	f.	PROPN
faba-187	136	10	manes	manes	PROPN
faba-187	136	11	-	-	PUNCT
faba-187	136	12	rossi	rossi	ADJ
faba-187	136	13	,	,	PUNCT
faba-187	136	14	n.	n.	NOUN
faba-187	136	15	aversano	aversano	PROPN
faba-187	136	16	,	,	PUNCT
faba-187	136	17	and	and	CCONJ
faba-187	136	18	p.	p.	NOUN
faba-187	136	19	cauwenberge	cauwenberge	NOUN
faba-187	136	20	.	.	PUNCT
faba-187	137	1	2015	2015	NUM
faba-187	137	2	.	.	PUNCT
faba-187	138	1	the	the	DET
faba-187	138	2	effect	effect	NOUN
faba-187	138	3	of	of	ADP
faba-187	138	4	ipsas	ipsa	NOUN
faba-187	138	5	on	on	ADP
faba-187	138	6	reforming	reform	VERB
faba-187	138	7	governmental	governmental	ADJ
faba-187	138	8	financial	financial	ADJ
faba-187	138	9	reporting	reporting	NOUN
faba-187	138	10	:	:	PUNCT
faba-187	138	11	an	an	DET
faba-187	138	12	international	international	ADJ
faba-187	138	13	comparison	comparison	NOUN
faba-187	138	14	.	.	PUNCT
faba-187	139	1	international	international	ADJ
faba-187	139	2	review	review	NOUN
faba-187	139	3	of	of	ADP
faba-187	139	4	administrative	administrative	ADJ
faba-187	139	5	sciences	science	NOUN
faba-187	139	6	,	,	PUNCT
faba-187	139	7	81(1	81(1	NUM
faba-187	139	8	):	):	PUNCT
faba-187	139	9	158	158	NUM
faba-187	139	10	-	-	SYM
faba-187	139	11	177	177	NUM
faba-187	139	12	.	.	PUNCT
faba-187	140	1	https://doi.org/10.1177/0020852314546580	https://doi.org/10.1177/0020852314546580	PROPN
faba-187	140	2	daskalov	daskalov	PROPN
faba-187	140	3	,	,	PUNCT
faba-187	140	4	y.	y.	PROPN
faba-187	140	5	2020	2020	NUM
faba-187	140	6	.	.	PUNCT
faba-187	141	1	standardised	standardised	ADJ
faba-187	141	2	model	model	NOUN
faba-187	141	3	for	for	ADP
faba-187	141	4	financial	financial	ADJ
faba-187	141	5	reporting	reporting	NOUN
faba-187	141	6	of	of	ADP
faba-187	141	7	infrastructure	infrastructure	NOUN
faba-187	141	8	assets	asset	NOUN
faba-187	141	9	in	in	ADP
faba-187	141	10	the	the	DET
faba-187	141	11	public	public	ADJ
faba-187	141	12	sector	sector	NOUN
faba-187	141	13	.	.	PUNCT
faba-187	142	1	https://doi.org/10.1016/j.accfor.2016.02.001	https://doi.org/10.1016/j.accfor.2016.02.001	ADJ
faba-187	142	2	https://doi.org/10.1515/ael-2013-0063	https://doi.org/10.1515/ael-2013-0063	PROPN
faba-187	142	3	https://doi.org/10.1080/09540962.2013.836006	https://doi.org/10.1080/09540962.2013.836006	PROPN
faba-187	143	1	https://doi.org/10.1111/1468-0408.00148	https://doi.org/10.1111/1468-0408.00148	PROPN
faba-187	143	2	https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336	https://www.tandfonline.com/doi/abs/10.1111/1467-9302.00336	PROPN
faba-187	143	3	https://doi.org/10.1177/0020852314546580	https://doi.org/10.1177/0020852314546580	PROPN
faba-187	143	4	daniela	daniela	PROPN
faba-187	143	5	feschiyan	feschiyan	PROPN
faba-187	143	6	,	,	PUNCT
faba-187	143	7	radka	radka	PROPN
faba-187	143	8	andasarova	andasarova	PROPN
faba-187	143	9	/	/	SYM
faba-187	143	10	finance	finance	NOUN
faba-187	143	11	,	,	PUNCT
faba-187	143	12	accounting	accounting	NOUN
faba-187	143	13	and	and	CCONJ
faba-187	143	14	business	business	NOUN
faba-187	143	15	analysis	analysis	NOUN
faba-187	143	16	,	,	PUNCT
faba-187	143	17	volume	volume	NOUN
faba-187	143	18	6	6	NUM
faba-187	143	19	,	,	PUNCT
faba-187	143	20	issue	issue	NOUN
faba-187	143	21	1	1	NUM
faba-187	143	22	,	,	PUNCT
faba-187	143	23	2024	2024	NUM
faba-187	143	24	40	40	NUM
faba-187	143	25	economic	economic	ADJ
faba-187	143	26	and	and	CCONJ
faba-187	143	27	social	social	ADJ
faba-187	143	28	alternatives	alternative	NOUN
faba-187	143	29	,	,	PUNCT
faba-187	143	30	3:52	3:52	NUM
faba-187	143	31	-	-	SYM
faba-187	143	32	61	61	NUM
faba-187	143	33	.	.	PUNCT
faba-187	144	1	https://doi.org/10.37075/isa.2020.3.04	https://doi.org/10.37075/isa.2020.3.04	NOUN
faba-187	144	2	evrostat	evrostat	NOUN
faba-187	144	3	.	.	PUNCT
faba-187	145	1	2010	2010	NUM
faba-187	145	2	.	.	PUNCT
faba-187	146	1	european	european	ADJ
faba-187	146	2	system	system	NOUN
faba-187	146	3	of	of	ADP
faba-187	146	4	national	national	ADJ
faba-187	146	5	and	and	CCONJ
faba-187	146	6	regional	regional	ADJ
faba-187	146	7	accounts	account	NOUN
faba-187	146	8	(	(	PUNCT
faba-187	146	9	esa	esa	PROPN
faba-187	146	10	2010	2010	NUM
faba-187	146	11	)	)	PUNCT
faba-187	146	12	.	.	PUNCT
faba-187	147	1	https://ec.europa.eu/eurostat/web/esa-2010	https://ec.europa.eu/eurostat/web/esa-2010	PROPN
faba-187	147	2	farshadfar	farshadfar	ADV
faba-187	147	3	,	,	PUNCT
faba-187	147	4	s.	s.	PROPN
faba-187	147	5	,	,	PUNCT
faba-187	147	6	t.	t.	PROPN
faba-187	147	7	schneider	schneider	PROPN
faba-187	147	8	,	,	PUNCT
faba-187	147	9	and	and	CCONJ
faba-187	147	10	k.	k.	PROPN
faba-187	147	11	bewley	bewley	PROPN
faba-187	147	12	.	.	PUNCT
faba-187	147	13	2022	2022	NUM
faba-187	147	14	.	.	PUNCT
faba-187	148	1	the	the	DET
faba-187	148	2	usefulness	usefulness	NOUN
faba-187	148	3	of	of	ADP
faba-187	148	4	accrual	accrual	ADJ
faba-187	148	5	-	-	PUNCT
faba-187	148	6	based	base	VERB
faba-187	148	7	surpluses	surplus	NOUN
faba-187	148	8	in	in	ADP
faba-187	148	9	the	the	DET
faba-187	148	10	canadian	canadian	ADJ
faba-187	148	11	public	public	ADJ
faba-187	148	12	sector	sector	NOUN
faba-187	148	13	.	.	PUNCT
faba-187	149	1	journal	journal	NOUN
faba-187	149	2	of	of	ADP
faba-187	149	3	accounting	accounting	NOUN
faba-187	149	4	and	and	CCONJ
faba-187	149	5	public	public	ADJ
faba-187	149	6	policy	policy	NOUN
faba-187	149	7	,	,	PUNCT
faba-187	149	8	41(5	41(5	NUM
faba-187	149	9	)	)	PUNCT
faba-187	149	10	,	,	PUNCT
faba-187	149	11	106961	106961	NUM
faba-187	149	12	.	.	PUNCT
faba-187	150	1	https://doi.org/10.1016/j.jaccpubpol.2022.106961	https://doi.org/10.1016/j.jaccpubpol.2022.106961	ADJ
faba-187	150	2	feschiyan	feschiyan	PROPN
faba-187	150	3	,	,	PUNCT
faba-187	150	4	d.	d.	PROPN
faba-187	150	5	,	,	PUNCT
faba-187	150	6	and	and	CCONJ
faba-187	150	7	r.	r.	PROPN
faba-187	150	8	andasarova	andasarova	PROPN
faba-187	150	9	,	,	PUNCT
faba-187	150	10	r.	r.	PROPN
faba-187	150	11	2022	2022	NUM
faba-187	150	12	.	.	PUNCT
faba-187	151	1	improving	improve	VERB
faba-187	151	2	reporting	reporting	NOUN
faba-187	151	3	of	of	ADP
faba-187	151	4	infrastructure	infrastructure	NOUN
faba-187	151	5	assets	asset	NOUN
faba-187	151	6	by	by	ADP
faba-187	151	7	using	use	VERB
faba-187	151	8	standardised	standardised	ADJ
faba-187	151	9	models	model	NOUN
faba-187	151	10	.	.	PUNCT
faba-187	152	1	economic	economic	ADJ
faba-187	152	2	alternatives	alternative	NOUN
faba-187	152	3	,	,	PUNCT
faba-187	152	4	28	28	NUM
faba-187	152	5	(	(	PUNCT
faba-187	152	6	4	4	NUM
faba-187	152	7	):	):	PUNCT
faba-187	152	8	559	559	NUM
faba-187	152	9	–	–	PUNCT
faba-187	152	10	586	586	NUM
faba-187	152	11	.	.	PUNCT
faba-187	153	1	https://doi.org/10.37075/ea.2022.4.01	https://doi.org/10.37075/ea.2022.4.01	ADJ
faba-187	153	2	feschiyan	feschiyan	PROPN
faba-187	153	3	,	,	PUNCT
faba-187	153	4	d.	d.	PROPN
faba-187	153	5	2020	2020	NUM
faba-187	153	6	.	.	PUNCT
faba-187	154	1	“	"	PUNCT
faba-187	154	2	regulation	regulation	NOUN
faba-187	154	3	and	and	CCONJ
faba-187	154	4	standardization	standardization	NOUN
faba-187	154	5	in	in	ADP
faba-187	154	6	public	public	ADJ
faba-187	154	7	sector	sector	NOUN
faba-187	154	8	accounting	accounting	NOUN
faba-187	154	9	system	system	NOUN
faba-187	154	10	”	"	PUNCT
faba-187	154	11	.	.	PUNCT
faba-187	155	1	in	in	ADP
faba-187	155	2	basheva	basheva	NOUN
faba-187	155	3	,	,	PUNCT
faba-187	155	4	s.	s.	PROPN
faba-187	155	5	,	,	PUNCT
faba-187	155	6	d.	d.	PROPN
faba-187	155	7	feschiyan	feschiyan	PROPN
faba-187	155	8	et	et	PROPN
faba-187	155	9	al	al	PROPN
faba-187	155	10	.	.	PROPN
faba-187	155	11	(	(	PUNCT
faba-187	155	12	eds	ed	NOUN
faba-187	155	13	.	.	PUNCT
faba-187	155	14	)	)	PUNCT
faba-187	155	15	,	,	PUNCT
faba-187	155	16	accounting	accounting	NOUN
faba-187	155	17	and	and	CCONJ
faba-187	155	18	its	its	PRON
faba-187	155	19	contribution	contribution	NOUN
faba-187	155	20	to	to	ADP
faba-187	155	21	the	the	DET
faba-187	155	22	economic	economic	ADJ
faba-187	155	23	science	science	NOUN
faba-187	155	24	.	.	PUNCT
faba-187	156	1	eddington	eddington	PROPN
faba-187	156	2	:	:	PUNCT
faba-187	156	3	unwe	unwe	ADJ
faba-187	156	4	publishing	publishing	NOUN
faba-187	156	5	complex	complex	NOUN
faba-187	156	6	,	,	PUNCT
faba-187	156	7	22	22	NUM
faba-187	156	8	-	-	SYM
faba-187	156	9	49	49	NUM
faba-187	156	10	.	.	PUNCT
faba-187	157	1	https://www.ceeol.com/search/chapter-detail?id=876989	https://www.ceeol.com/search/chapter-detail?id=876989	PROPN
faba-187	157	2	feschiyan	feschiyan	PROPN
faba-187	157	3	,	,	PUNCT
faba-187	157	4	d.	d.	PROPN
faba-187	157	5	2018	2018	NUM
faba-187	157	6	.	.	PUNCT
faba-187	158	1	accounting	accounting	NOUN
faba-187	158	2	standardisation	standardisation	NOUN
faba-187	158	3	and	and	CCONJ
faba-187	158	4	models	model	NOUN
faba-187	158	5	for	for	ADP
faba-187	158	6	reporting	report	VERB
faba-187	158	7	fixed	fix	VERB
faba-187	158	8	tangible	tangible	ADJ
faba-187	158	9	assets	asset	NOUN
faba-187	158	10	in	in	ADP
faba-187	158	11	the	the	DET
faba-187	158	12	public	public	ADJ
faba-187	158	13	sector	sector	NOUN
faba-187	158	14	.	.	PUNCT
faba-187	159	1	sofia	sofia	NOUN
faba-187	159	2	:	:	PUNCT
faba-187	159	3	unwe	unwe	ADJ
faba-187	159	4	publishing	publishing	NOUN
faba-187	159	5	complex	complex	NOUN
faba-187	159	6	.	.	PUNCT
faba-187	160	1	feschiyan	feschiyan	PROPN
faba-187	160	2	,	,	PUNCT
faba-187	160	3	d.	d.	PROPN
faba-187	160	4	2016	2016	NUM
faba-187	160	5	.	.	PUNCT
faba-187	161	1	on	on	ADP
faba-187	161	2	the	the	DET
faba-187	161	3	need	need	NOUN
faba-187	161	4	of	of	ADP
faba-187	161	5	adjusting	adjust	VERB
faba-187	161	6	public	public	ADJ
faba-187	161	7	sector	sector	NOUN
faba-187	161	8	financial	financial	ADJ
faba-187	161	9	statements	statement	NOUN
faba-187	161	10	to	to	ADP
faba-187	161	11	the	the	DET
faba-187	161	12	requirements	requirement	NOUN
faba-187	161	13	of	of	ADP
faba-187	161	14	ipsas	ipsa	NOUN
faba-187	161	15	.	.	PUNCT
faba-187	162	1	sofia	sofia	NOUN
faba-187	162	2	:	:	PUNCT
faba-187	162	3	unwe	unwe	ADJ
faba-187	162	4	publishing	publishing	NOUN
faba-187	162	5	complex	complex	NOUN
faba-187	162	6	.	.	PUNCT
faba-187	163	1	feschiyan	feschiyan	PROPN
faba-187	163	2	,	,	PUNCT
faba-187	163	3	d.	d.	PROPN
faba-187	163	4	,	,	PUNCT
faba-187	163	5	and	and	CCONJ
faba-187	163	6	st	st	PROPN
faba-187	163	7	.	.	PROPN
faba-187	163	8	raleva	raleva	PROPN
faba-187	163	9	.	.	PUNCT
faba-187	164	1	2013	2013	NUM
faba-187	164	2	.	.	PUNCT
faba-187	165	1	valuation	valuation	NOUN
faba-187	165	2	bases	basis	NOUN
faba-187	165	3	and	and	CCONJ
faba-187	165	4	accounting	accounting	NOUN
faba-187	165	5	system	system	NOUN
faba-187	165	6	entries	entry	NOUN
faba-187	165	7	in	in	ADP
faba-187	165	8	financial	financial	ADJ
faba-187	165	9	analysis	analysis	NOUN
faba-187	165	10	.	.	PUNCT
faba-187	166	1	acta	acta	PROPN
faba-187	166	2	universitatis	universitatis	PROPN
faba-187	166	3	danubius	danubius	NOUN
faba-187	166	4	.	.	PUNCT
faba-187	167	1	economica	economica	PROPN
faba-187	167	2	,	,	PUNCT
faba-187	167	3	9	9	NUM
faba-187	167	4	(	(	PUNCT
faba-187	167	5	4	4	NUM
faba-187	167	6	):	):	PUNCT
faba-187	167	7	388	388	NUM
faba-187	167	8	-	-	SYM
faba-187	167	9	401	401	NUM
faba-187	167	10	.	.	PUNCT
faba-187	168	1	https://journals.univ-danubius.ro/index.php/oeconomica/article/view/1821/1490	https://journals.univ-danubius.ro/index.php/oeconomica/article/view/1821/1490	PROPN
faba-187	168	2	feschiyan	feschiyan	NOUN
faba-187	168	3	,	,	PUNCT
faba-187	168	4	d.	d.	PROPN
faba-187	168	5	2012	2012	NUM
faba-187	168	6	.	.	PUNCT
faba-187	169	1	deviations	deviation	NOUN
faba-187	169	2	from	from	ADP
faba-187	169	3	fundamental	fundamental	ADJ
faba-187	169	4	accounting	accounting	NOUN
faba-187	169	5	principles	principle	NOUN
faba-187	169	6	in	in	ADP
faba-187	169	7	accounting	accounting	NOUN
faba-187	169	8	system	system	NOUN
faba-187	169	9	of	of	ADP
faba-187	169	10	public	public	ADJ
faba-187	169	11	sector	sector	NOUN
faba-187	169	12	entities	entity	NOUN
faba-187	169	13	.	.	PUNCT
faba-187	170	1	sofia	sofia	NOUN
faba-187	170	2	:	:	PUNCT
faba-187	170	3	unwe	unwe	ADJ
faba-187	170	4	publishing	publishing	NOUN
faba-187	170	5	complex	complex	NOUN
faba-187	170	6	.	.	PUNCT
faba-187	171	1	feschiyan	feschiyan	PROPN
faba-187	171	2	,	,	PUNCT
faba-187	171	3	d.	d.	PROPN
faba-187	171	4	2010	2010	NUM
faba-187	171	5	.	.	PUNCT
faba-187	172	1	adapting	adapt	VERB
faba-187	172	2	public	public	ADJ
faba-187	172	3	sector	sector	NOUN
faba-187	172	4	accounting	account	VERB
faba-187	172	5	to	to	ADP
faba-187	172	6	the	the	DET
faba-187	172	7	iasb	iasb	ADJ
faba-187	172	8	conceptual	conceptual	ADJ
faba-187	172	9	framework	framework	NOUN
faba-187	172	10	.	.	PUNCT
faba-187	173	1	bulgarian	bulgarian	ADJ
faba-187	173	2	accountant	accountant	NOUN
faba-187	173	3	,	,	PUNCT
faba-187	173	4	17	17	NUM
faba-187	173	5	:	:	SYM
faba-187	173	6	2	2	NUM
faba-187	173	7	-	-	SYM
faba-187	173	8	8	8	NUM
faba-187	173	9	.	.	PUNCT
faba-187	174	1	international	international	ADJ
faba-187	174	2	monetary	monetary	ADJ
faba-187	174	3	fund	fund	NOUN
faba-187	174	4	.	.	PUNCT
faba-187	175	1	2014	2014	NUM
faba-187	175	2	.	.	PUNCT
faba-187	176	1	government	government	NOUN
faba-187	176	2	finance	finance	NOUN
faba-187	176	3	statistics	statistic	NOUN
faba-187	176	4	manual	manual	NOUN
faba-187	176	5	.	.	PUNCT
faba-187	177	1	https://www.imf.org/external/pubs/ft/gfs/manual/gfs.htm	https://www.imf.org/external/pubs/ft/gfs/manual/gfs.htm	PROPN
faba-187	177	2	international	international	ADJ
faba-187	177	3	public	public	ADJ
faba-187	177	4	sector	sector	NOUN
faba-187	177	5	accounting	accounting	NOUN
faba-187	177	6	board	board	PROPN
faba-187	177	7	.	.	PUNCT
faba-187	178	1	2022	2022	NUM
faba-187	178	2	.	.	PUNCT
faba-187	179	1	handbook	handbook	NOUN
faba-187	179	2	of	of	ADP
faba-187	179	3	international	international	ADJ
faba-187	179	4	public	public	ADJ
faba-187	179	5	sector	sector	NOUN
faba-187	179	6	accounting	accounting	NOUN
faba-187	179	7	pronouncements	pronouncement	NOUN
faba-187	179	8	.	.	PUNCT
faba-187	180	1	https://www.ipsasb.org/publications/2022-handbook-international-publicsector-accounting-pronouncements	https://www.ipsasb.org/publications/2022-handbook-international-publicsector-accounting-pronouncement	NOUN
faba-187	180	2	ismaili	ismaili	PROPN
faba-187	180	3	,	,	PUNCT
faba-187	180	4	a.	a.	PROPN
faba-187	180	5	,	,	PUNCT
faba-187	180	6	h.	h.	PROPN
faba-187	180	7	ismajli	ismajli	PROPN
faba-187	180	8	,	,	PUNCT
faba-187	180	9	and	and	CCONJ
faba-187	180	10	n.b	n.b	PROPN
faba-187	180	11	.	.	PROPN
faba-187	180	12	vokshi	vokshi	PROPN
faba-187	180	13	.	.	PROPN
faba-187	180	14	2021	2021	NUM
faba-187	180	15	.	.	PUNCT
faba-187	181	1	the	the	DET
faba-187	181	2	importance	importance	NOUN
faba-187	181	3	and	and	CCONJ
faba-187	181	4	challenges	challenge	NOUN
faba-187	181	5	of	of	ADP
faba-187	181	6	the	the	DET
faba-187	181	7	implementation	implementation	NOUN
faba-187	181	8	of	of	ADP
faba-187	181	9	ipsas	ipsa	NOUN
faba-187	181	10	accrual	accrual	ADJ
faba-187	181	11	basis	basis	NOUN
faba-187	181	12	to	to	ADP
faba-187	181	13	the	the	DET
faba-187	181	14	public	public	ADJ
faba-187	181	15	sector	sector	NOUN
faba-187	181	16	:	:	PUNCT
faba-187	181	17	the	the	DET
faba-187	181	18	case	case	NOUN
faba-187	181	19	of	of	ADP
faba-187	181	20	kosovo	kosovo	PROPN
faba-187	181	21	.	.	PUNCT
faba-187	182	1	accounting	accounting	PROPN
faba-187	182	2	,	,	PUNCT
faba-187	182	3	7(5	7(5	NUM
faba-187	182	4	):	):	PUNCT
faba-187	182	5	1109	1109	NUM
faba-187	182	6	-	-	SYM
faba-187	182	7	1118	1118	NUM
faba-187	182	8	.	.	PUNCT
faba-187	183	1	https://doi.org/10.5267/j.ac.2021.2.028	https://doi.org/10.5267/j.ac.2021.2.028	PROPN
faba-187	183	2	kowalczyk	kowalczyk	PROPN
faba-187	183	3	,	,	PUNCT
faba-187	183	4	m.	m.	NOUN
faba-187	183	5	,	,	PUNCT
faba-187	183	6	and	and	CCONJ
faba-187	183	7	j.	j.	PROPN
faba-187	183	8	caruana	caruana	PROPN
faba-187	183	9	.	.	PUNCT
faba-187	184	1	2022	2022	NUM
faba-187	184	2	.	.	PUNCT
faba-187	185	1	governmental	governmental	ADJ
faba-187	185	2	accounting	accounting	NOUN
faba-187	185	3	and	and	CCONJ
faba-187	185	4	budgeting	budgeting	NOUN
faba-187	185	5	in	in	ADP
faba-187	185	6	malta	malta	PROPN
faba-187	185	7	and	and	CCONJ
faba-187	185	8	poland	poland	PROPN
faba-187	185	9	–	–	PUNCT
faba-187	185	10	a	a	DET
faba-187	185	11	different	different	ADJ
faba-187	185	12	dance	dance	NOUN
faba-187	185	13	to	to	ADP
faba-187	185	14	the	the	DET
faba-187	185	15	same	same	ADJ
faba-187	185	16	tune	tune	NOUN
faba-187	185	17	.	.	PUNCT
faba-187	186	1	international	international	ADJ
faba-187	186	2	journal	journal	NOUN
faba-187	186	3	of	of	ADP
faba-187	186	4	public	public	ADJ
faba-187	186	5	sector	sector	NOUN
faba-187	186	6	management	management	NOUN
faba-187	186	7	,	,	PUNCT
faba-187	186	8	35	35	NUM
faba-187	186	9	(	(	PUNCT
faba-187	186	10	7	7	NUM
faba-187	186	11	):	):	PUNCT
faba-187	186	12	783	783	NUM
faba-187	186	13	–	–	PUNCT
faba-187	186	14	805	805	NUM
faba-187	186	15	.	.	PUNCT
faba-187	187	1	https://doi.org/10.1108/ijpsm-12-2021-0284	https://doi.org/10.1108/ijpsm-12-2021-0284	NOUN
faba-187	187	2	likierman	likierman	NOUN
faba-187	187	3	,	,	PUNCT
faba-187	187	4	a.	a.	NOUN
faba-187	187	5	2003	2003	NUM
faba-187	187	6	.	.	PUNCT
faba-187	188	1	planning	planning	NOUN
faba-187	188	2	and	and	CCONJ
faba-187	188	3	controlling	control	VERB
faba-187	188	4	uk	uk	PROPN
faba-187	188	5	public	public	ADJ
faba-187	188	6	expenditure	expenditure	NOUN
faba-187	188	7	on	on	ADP
faba-187	188	8	a	a	DET
faba-187	188	9	resource	resource	NOUN
faba-187	188	10	basis	basis	NOUN
faba-187	188	11	.	.	PUNCT
faba-187	189	1	public	public	ADJ
faba-187	189	2	money	money	NOUN
faba-187	189	3	and	and	CCONJ
faba-187	189	4	management	management	NOUN
faba-187	189	5	,	,	PUNCT
faba-187	189	6	23	23	NUM
faba-187	189	7	(	(	PUNCT
faba-187	189	8	1	1	NUM
faba-187	189	9	):	):	PUNCT
faba-187	189	10	45	45	NUM
faba-187	189	11	-	-	SYM
faba-187	189	12	50	50	NUM
faba-187	189	13	.	.	PUNCT
faba-187	190	1	https://doi.org/10.1111/1467-9302.00340	https://doi.org/10.1111/1467-9302.00340	PROPN
faba-187	190	2	markova	markova	NOUN
faba-187	190	3	,	,	PUNCT
faba-187	190	4	m.	m.	NOUN
faba-187	190	5	2019	2019	NUM
faba-187	190	6	.	.	PUNCT
faba-187	191	1	public	public	ADJ
faba-187	191	2	-	-	PUNCT
faba-187	191	3	private	private	ADJ
faba-187	191	4	partnership	partnership	NOUN
faba-187	191	5	.	.	PUNCT
faba-187	192	1	essence	essence	NOUN
faba-187	192	2	and	and	CCONJ
faba-187	192	3	reporting	reporting	NOUN
faba-187	192	4	framework	framework	NOUN
faba-187	192	5	.	.	PUNCT
faba-187	193	1	sofia	sofia	NOUN
faba-187	193	2	:	:	PUNCT
faba-187	193	3	unwe	unwe	ADJ
faba-187	193	4	publishing	publishing	NOUN
faba-187	193	5	complex	complex	NOUN
faba-187	193	6	.	.	PUNCT
faba-187	194	1	manes	mane	NOUN
faba-187	194	2	-	-	PUNCT
faba-187	194	3	rossi	rossi	PROPN
faba-187	194	4	,	,	PUNCT
faba-187	194	5	f.	f.	PROPN
faba-187	194	6	,	,	PUNCT
faba-187	194	7	n.	n.	PROPN
faba-187	194	8	aversano	aversano	PROPN
faba-187	194	9	,	,	PUNCT
faba-187	194	10	and	and	CCONJ
faba-187	194	11	j.	j.	PROPN
faba-187	194	12	christiaens	christiaens	PROPN
faba-187	194	13	.	.	PUNCT
faba-187	195	1	2014	2014	NUM
faba-187	195	2	.	.	PUNCT
faba-187	196	1	ipsasb	ipsasb	PROPN
faba-187	196	2	's	's	PART
faba-187	196	3	conceptual	conceptual	ADJ
faba-187	196	4	framework	framework	NOUN
faba-187	196	5	:	:	PUNCT
faba-187	196	6	coherence	coherence	NOUN
faba-187	196	7	with	with	ADP
faba-187	196	8	accounting	accounting	NOUN
faba-187	196	9	systems	system	NOUN
faba-187	196	10	in	in	ADP
faba-187	196	11	european	european	ADJ
faba-187	196	12	public	public	ADJ
faba-187	196	13	administrations	administration	NOUN
faba-187	196	14	.	.	PUNCT
faba-187	197	1	international	international	ADJ
faba-187	197	2	journal	journal	PROPN
faba-187	197	3	of	of	ADP
faba-187	197	4	public	public	ADJ
faba-187	197	5	administration	administration	NOUN
faba-187	197	6	,	,	PUNCT
faba-187	197	7	37(8	37(8	NUM
faba-187	197	8	):	):	PUNCT
faba-187	197	9	456	456	NUM
faba-187	197	10	-	-	SYM
faba-187	197	11	465	465	NUM
faba-187	197	12	.	.	PUNCT
faba-187	198	1	https://doi.org/10.1080/01900692.2014.903269	https://doi.org/10.1080/01900692.2014.903269	PROPN
faba-187	198	2	martí	martí	PROPN
faba-187	198	3	,	,	PUNCT
faba-187	198	4	c.	c.	PROPN
faba-187	198	5	2006	2006	NUM
faba-187	198	6	.	.	PUNCT
faba-187	199	1	accrual	accrual	ADJ
faba-187	199	2	budgeting	budgeting	NOUN
faba-187	199	3	:	:	PUNCT
faba-187	199	4	accounting	accounting	NOUN
faba-187	199	5	treatment	treatment	NOUN
faba-187	199	6	of	of	ADP
faba-187	199	7	key	key	ADJ
faba-187	199	8	public	public	ADJ
faba-187	199	9	sector	sector	NOUN
faba-187	199	10	items	item	NOUN
faba-187	199	11	and	and	CCONJ
faba-187	199	12	implications	implication	NOUN
faba-187	199	13	for	for	ADP
faba-187	199	14	fiscal	fiscal	ADJ
faba-187	199	15	policy	policy	NOUN
faba-187	199	16	.	.	PUNCT
faba-187	200	1	public	public	ADJ
faba-187	200	2	budgeting	budgeting	NOUN
faba-187	200	3	and	and	CCONJ
faba-187	200	4	finance	finance	NOUN
faba-187	200	5	,	,	PUNCT
faba-187	200	6	26(2	26(2	NUM
faba-187	200	7	):	):	PUNCT
faba-187	200	8	45	45	NUM
faba-187	200	9	-	-	SYM
faba-187	200	10	65	65	NUM
faba-187	200	11	.	.	PUNCT
faba-187	200	12	https://doi.org/10.1111/j.15405850.2006.00846.x	https://doi.org/10.1111/j.15405850.2006.00846.x	X
faba-187	200	13	melo	melo	PROPN
faba-187	200	14	,	,	PUNCT
faba-187	200	15	s.	s.	PROPN
faba-187	200	16	,	,	PUNCT
faba-187	200	17	l.	l.	PROPN
faba-187	200	18	de	de	PROPN
faba-187	200	19	waele	waele	PROPN
faba-187	200	20	,	,	PUNCT
faba-187	200	21	and	and	CCONJ
faba-187	200	22	t.	t.	PROPN
faba-187	200	23	polzer	polzer	NOUN
faba-187	200	24	.	.	PUNCT
faba-187	201	1	2022	2022	NUM
faba-187	201	2	.	.	PUNCT
faba-187	202	1	the	the	DET
faba-187	202	2	role	role	NOUN
faba-187	202	3	of	of	ADP
faba-187	202	4	post	post	ADJ
faba-187	202	5	-	-	ADJ
faba-187	202	6	new	new	ADJ
faba-187	202	7	public	public	ADJ
faba-187	202	8	management	management	NOUN
faba-187	202	9	in	in	ADP
faba-187	202	10	shaping	shape	VERB
faba-187	202	11	innovation	innovation	NOUN
faba-187	202	12	:	:	PUNCT
faba-187	202	13	the	the	DET
faba-187	202	14	case	case	NOUN
faba-187	202	15	of	of	ADP
faba-187	202	16	a	a	DET
faba-187	202	17	public	public	ADJ
faba-187	202	18	hospital	hospital	NOUN
faba-187	202	19	.	.	PUNCT
faba-187	203	1	international	international	ADJ
faba-187	203	2	review	review	NOUN
faba-187	203	3	of	of	ADP
faba-187	203	4	administrative	administrative	ADJ
faba-187	203	5	sciences	science	NOUN
faba-187	203	6	,	,	PUNCT
faba-187	203	7	88(4	88(4	NUM
faba-187	203	8	):	):	PUNCT
faba-187	203	9	10321049	10321049	NUM
faba-187	203	10	.	.	PUNCT
faba-187	204	1	https://doi.org/10.1177/0020852320977626	https://doi.org/10.1177/0020852320977626	X
faba-187	204	2	natchkova	natchkova	NOUN
faba-187	204	3	,	,	PUNCT
faba-187	204	4	m.	m.	NOUN
faba-187	204	5	2020	2020	NUM
faba-187	204	6	.	.	PUNCT
faba-187	205	1	challenges	challenge	NOUN
faba-187	205	2	in	in	ADP
faba-187	205	3	independent	independent	ADJ
faba-187	205	4	financial	financial	ADJ
faba-187	205	5	audit	audit	NOUN
faba-187	205	6	of	of	ADP
faba-187	205	7	consolidated	consolidated	ADJ
faba-187	205	8	financial	financial	ADJ
faba-187	205	9	statements	statement	NOUN
faba-187	205	10	faces	face	NOUN
faba-187	205	11	.	.	PUNCT
faba-187	206	1	knowledge	knowledge	NOUN
faba-187	206	2	,	,	PUNCT
faba-187	206	3	38(1	38(1	NUM
faba-187	206	4	):	):	PUNCT
faba-187	206	5	59	59	NUM
faba-187	206	6	-	-	SYM
faba-187	206	7	65	65	NUM
faba-187	206	8	.	.	PUNCT
faba-187	207	1	newberry	newberry	PROPN
faba-187	207	2	,	,	PUNCT
faba-187	207	3	s.	s.	PROPN
faba-187	207	4	,	,	PUNCT
faba-187	207	5	and	and	CCONJ
faba-187	207	6	j.	j.	PROPN
faba-187	207	7	pallot	pallot	PROPN
faba-187	207	8	.	.	PUNCT
faba-187	207	9	2006	2006	NUM
faba-187	207	10	.	.	PUNCT
faba-187	208	1	new	new	PROPN
faba-187	208	2	zealand	zealand	PROPN
faba-187	208	3	's	's	PART
faba-187	208	4	financial	financial	ADJ
faba-187	208	5	management	management	NOUN
faba-187	208	6	system	system	NOUN
faba-187	208	7	:	:	PUNCT
faba-187	208	8	implications	implication	NOUN
faba-187	208	9	for	for	ADP
faba-187	208	10	democracy	democracy	NOUN
faba-187	208	11	.	.	PUNCT
faba-187	209	1	public	public	ADJ
faba-187	209	2	money	money	NOUN
faba-187	209	3	and	and	CCONJ
faba-187	209	4	management	management	NOUN
faba-187	209	5	,	,	PUNCT
faba-187	209	6	26	26	NUM
faba-187	209	7	(	(	PUNCT
faba-187	209	8	4	4	NUM
faba-187	209	9	):	):	PUNCT
faba-187	209	10	221	221	NUM
faba-187	209	11	-	-	SYM
faba-187	209	12	227	227	NUM
faba-187	209	13	.	.	PUNCT
faba-187	210	1	https://doi.org/10.1111/j.14679302.2006.00529.x	https://doi.org/10.1111/j.14679302.2006.00529.x	X
faba-187	211	1	nikolova	nikolova	X
faba-187	211	2	,	,	PUNCT
faba-187	211	3	n.	n.	PROPN
faba-187	211	4	2020	2020	NUM
faba-187	211	5	.	.	PUNCT
faba-187	212	1	„	„	PUNCT
faba-187	212	2	social	social	ADJ
faba-187	212	3	security	security	NOUN
faba-187	212	4	accounting	accounting	NOUN
faba-187	212	5	–	–	PUNCT
faba-187	212	6	segmentation	segmentation	NOUN
faba-187	212	7	and	and	CCONJ
faba-187	212	8	standardization	standardization	NOUN
faba-187	212	9	“	"	PUNCT
faba-187	212	10	.	.	PUNCT
faba-187	213	1	in	in	ADP
faba-187	213	2	basheva	basheva	NOUN
faba-187	213	3	,	,	PUNCT
faba-187	213	4	s.	s.	PROPN
faba-187	213	5	,	,	PUNCT
faba-187	213	6	d.feschiyan	d.feschiyan	VERB
faba-187	213	7	et	et	PROPN
faba-187	213	8	al	al	PROPN
faba-187	213	9	.	.	PROPN
faba-187	214	1	(	(	PUNCT
faba-187	214	2	eds	ed	NOUN
faba-187	214	3	.	.	PUNCT
faba-187	214	4	)	)	PUNCT
faba-187	214	5	,	,	PUNCT
faba-187	214	6	accounting	accounting	NOUN
faba-187	214	7	and	and	CCONJ
faba-187	214	8	its	its	PRON
faba-187	214	9	contribution	contribution	NOUN
faba-187	214	10	to	to	ADP
faba-187	214	11	the	the	DET
faba-187	214	12	economic	economic	ADJ
faba-187	214	13	science	science	NOUN
faba-187	214	14	.	.	PUNCT
faba-187	215	1	eddington	eddington	PROPN
faba-187	215	2	:	:	PUNCT
faba-187	215	3	unwe	unwe	ADJ
faba-187	215	4	publishing	publishing	NOUN
faba-187	215	5	complex	complex	NOUN
faba-187	215	6	,	,	PUNCT
faba-187	215	7	409	409	NUM
faba-187	215	8	-	-	SYM
faba-187	215	9	15	15	NUM
faba-187	215	10	.	.	PUNCT
faba-187	216	1	https://www.ceeol.com/search/chapter-detail?id=877074	https://www.ceeol.com/search/chapter-detail?id=877074	PROPN
faba-187	216	2	pallot	pallot	PROPN
faba-187	216	3	,	,	PUNCT
faba-187	216	4	j.	j.	PROPN
faba-187	216	5	1994	1994	NUM
faba-187	216	6	.	.	PUNCT
faba-187	217	1	the	the	DET
faba-187	217	2	development	development	NOUN
faba-187	217	3	of	of	ADP
faba-187	217	4	accrualbased	accrualbased	ADJ
faba-187	217	5	accounts	account	NOUN
faba-187	217	6	for	for	ADP
faba-187	217	7	the	the	DET
faba-187	217	8	government	government	NOUN
faba-187	217	9	of	of	ADP
faba-187	217	10	new	new	PROPN
faba-187	217	11	zealand	zealand	PROPN
faba-187	217	12	.	.	PUNCT
faba-187	217	13	advances	advance	NOUN
faba-187	217	14	in	in	ADP
faba-187	217	15	international	international	ADJ
faba-187	217	16	accounting	accounting	NOUN
faba-187	217	17	,	,	PUNCT
faba-187	217	18	7	7	NUM
faba-187	217	19	:	:	SYM
faba-187	217	20	289	289	NUM
faba-187	217	21	-	-	SYM
faba-187	217	22	310	310	NUM
faba-187	217	23	.	.	PUNCT
faba-187	218	1	schmidthuber	schmidthuber	PROPN
faba-187	218	2	,	,	PUNCT
faba-187	218	3	l.	l.	PROPN
faba-187	218	4	,	,	PUNCT
faba-187	218	5	d.	d.	PROPN
faba-187	218	6	hilgers	hilgers	PROPN
faba-187	218	7	and	and	CCONJ
faba-187	218	8	s.	s.	PROPN
faba-187	218	9	hofmann	hofmann	PROPN
faba-187	218	10	.	.	PUNCT
faba-187	219	1	2022	2022	NUM
faba-187	219	2	.	.	PUNCT
faba-187	220	1	international	international	ADJ
faba-187	220	2	public	public	ADJ
faba-187	220	3	sector	sector	NOUN
faba-187	220	4	accounting	accounting	NOUN
faba-187	220	5	standards	standard	NOUN
faba-187	220	6	(	(	PUNCT
faba-187	220	7	ipsass	ipsass	NOUN
faba-187	220	8	):	):	PUNCT
faba-187	220	9	a	a	DET
faba-187	220	10	systematic	systematic	ADJ
faba-187	220	11	literature	literature	NOUN
faba-187	220	12	review	review	NOUN
faba-187	220	13	and	and	CCONJ
faba-187	220	14	future	future	ADJ
faba-187	220	15	research	research	NOUN
faba-187	220	16	agenda	agenda	NOUN
faba-187	220	17	.	.	PUNCT
faba-187	221	1	financial	financial	ADJ
faba-187	221	2	accountability	accountability	NOUN
faba-187	221	3	and	and	CCONJ
faba-187	221	4	https://doi.org/10.37075/isa.2020.3.04	https://doi.org/10.37075/isa.2020.3.04	PROPN
faba-187	221	5	https://ec.europa.eu/eurostat/web/esa-2010	https://ec.europa.eu/eurostat/web/esa-2010	PROPN
faba-187	221	6	https://doi.org/10.1016/j.jaccpubpol.2022.106961	https://doi.org/10.1016/j.jaccpubpol.2022.106961	PROPN
faba-187	221	7	https://doi.org/10.37075/ea.2022.4.01	https://doi.org/10.37075/ea.2022.4.01	ADV
faba-187	221	8	https://www.ceeol.com/search/chapter-detail?id=876989	https://www.ceeol.com/search/chapter-detail?id=876989	VERB
faba-187	221	9	https://journals.univ-danubius.ro/index.php/oeconomica/article/view/1821/1490	https://journals.univ-danubius.ro/index.php/oeconomica/article/view/1821/1490	PROPN
faba-187	221	10	https://www.imf.org/external/pubs/ft/gfs/manual/gfs.htm	https://www.imf.org/external/pubs/ft/gfs/manual/gfs.htm	PROPN
faba-187	221	11	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncement	NOUN
faba-187	221	12	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2022-handbook-international-public-sector-accounting-pronouncement	NOUN
faba-187	221	13	https://doi.org/10.5267/j.ac.2021.2.028	https://doi.org/10.5267/j.ac.2021.2.028	PROPN
faba-187	221	14	https://doi.org/10.1108/ijpsm-12-2021-0284	https://doi.org/10.1108/ijpsm-12-2021-0284	VERB
faba-187	221	15	https://doi.org/10.1111/1467-9302.00340	https://doi.org/10.1111/1467-9302.00340	NOUN
faba-187	221	16	https://doi.org/10.1080/01900692.2014.903269	https://doi.org/10.1080/01900692.2014.903269	NOUN
faba-187	222	1	https://doi.org/10.1111/j.1540-5850.2006.00846.x	https://doi.org/10.1111/j.1540-5850.2006.00846.x	ADJ
faba-187	222	2	https://doi.org/10.1111/j.1540-5850.2006.00846.x	https://doi.org/10.1111/j.1540-5850.2006.00846.x	ADJ
faba-187	222	3	https://doi.org/10.1177/0020852320977626	https://doi.org/10.1177/0020852320977626	PRON
faba-187	222	4	https://doi.org/10.1111/j.1467-9302.2006.00529.x	https://doi.org/10.1111/j.1467-9302.2006.00529.x	PROPN
faba-187	222	5	https://doi.org/10.1111/j.1467-9302.2006.00529.x	https://doi.org/10.1111/j.1467-9302.2006.00529.x	PROPN
faba-187	222	6	https://www.ceeol.com/search/chapter-detail?id=877074	https://www.ceeol.com/search/chapter-detail?id=877074	PROPN
faba-187	222	7	daniela	daniela	PROPN
faba-187	222	8	feschiyan	feschiyan	PROPN
faba-187	222	9	,	,	PUNCT
faba-187	222	10	radka	radka	PROPN
faba-187	222	11	andasarova	andasarova	PROPN
faba-187	222	12	/	/	SYM
faba-187	222	13	finance	finance	NOUN
faba-187	222	14	,	,	PUNCT
faba-187	222	15	accounting	accounting	NOUN
faba-187	222	16	and	and	CCONJ
faba-187	222	17	business	business	NOUN
faba-187	222	18	analysis	analysis	NOUN
faba-187	222	19	,	,	PUNCT
faba-187	222	20	volume	volume	NOUN
faba-187	222	21	6	6	NUM
faba-187	222	22	,	,	PUNCT
faba-187	222	23	issue	issue	NOUN
faba-187	222	24	1	1	NUM
faba-187	222	25	,	,	PUNCT
faba-187	222	26	2024	2024	NUM
faba-187	222	27	41	41	NUM
faba-187	222	28	management	management	NOUN
faba-187	222	29	,	,	PUNCT
faba-187	222	30	38(1	38(1	NUM
faba-187	222	31	):	):	PUNCT
faba-187	222	32	119	119	NUM
faba-187	222	33	-	-	SYM
faba-187	222	34	142	142	NUM
faba-187	222	35	.	.	PUNCT
faba-187	223	1	https://doi.org/10.1111/faam.12265	https://doi.org/10.1111/faam.12265	PROPN
faba-187	223	2	zlatareva	zlatareva	PROPN
faba-187	223	3	,	,	PUNCT
faba-187	223	4	k.	k.	PROPN
faba-187	223	5	2018	2018	NUM
faba-187	223	6	.	.	PUNCT
faba-187	224	1	the	the	DET
faba-187	224	2	integrated	integrate	VERB
faba-187	224	3	reporting	reporting	NOUN
faba-187	224	4	in	in	ADP
faba-187	224	5	the	the	DET
faba-187	224	6	accounting	accounting	NOUN
faba-187	224	7	policy	policy	NOUN
faba-187	224	8	and	and	CCONJ
faba-187	224	9	business	business	NOUN
faba-187	224	10	strategy	strategy	NOUN
faba-187	224	11	of	of	ADP
faba-187	224	12	the	the	DET
faba-187	224	13	corporation	corporation	NOUN
faba-187	224	14	,	,	PUNCT
faba-187	224	15	object	object	NOUN
faba-187	224	16	of	of	ADP
faba-187	224	17	the	the	DET
faba-187	224	18	financial	financial	ADJ
faba-187	224	19	audit	audit	NOUN
faba-187	224	20	.	.	PUNCT
faba-187	225	1	ides	ide	NOUN
faba-187	225	2	yearbook	yearbook	VERB
faba-187	225	3	:	:	PUNCT
faba-187	225	4	1	1	NUM
faba-187	225	5	-	-	SYM
faba-187	225	6	26	26	NUM
faba-187	225	7	.	.	PUNCT
faba-187	225	8	https://doi.org/10.1111/faam.12265	https://doi.org/10.1111/faam.12265	NOUN