id	sid	tid	token	lemma	pos
faba-271	1	1	109	109	NUM
faba-271	1	2	finance	finance	NOUN
faba-271	1	3	,	,	PUNCT
faba-271	1	4	accounting	accounting	NOUN
faba-271	1	5	and	and	CCONJ
faba-271	1	6	business	business	NOUN
faba-271	1	7	analysis	analysis	NOUN
faba-271	1	8	volume	volume	NOUN
faba-271	1	9	7	7	NUM
faba-271	1	10	issue	issue	NOUN
faba-271	1	11	1	1	NUM
faba-271	1	12	,	,	PUNCT
faba-271	1	13	2025	2025	NUM
faba-271	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-271	1	15	issn	issn	VERB
faba-271	1	16	2603	2603	NUM
faba-271	1	17	-	-	SYM
faba-271	1	18	5324	5324	NUM
faba-271	1	19	doi	doi	NOUN
faba-271	1	20	:	:	PUNCT
faba-271	1	21	https://doi.org/10.37075/faba.2025.1.09	https://doi.org/10.37075/faba.2025.1.09	PROPN
faba-271	1	22	measurement	measurement	NOUN
faba-271	1	23	of	of	ADP
faba-271	1	24	non	non	ADJ
faba-271	1	25	-	-	ADJ
faba-271	1	26	financial	financial	ADJ
faba-271	1	27	assets	asset	NOUN
faba-271	1	28	at	at	ADP
faba-271	1	29	current	current	ADJ
faba-271	1	30	operational	operational	ADJ
faba-271	1	31	value	value	NOUN
faba-271	1	32	mariam	mariam	PROPN
faba-271	1	33	vardiashvili	vardiashvili	PROPN
faba-271	1	34	ivane	ivane	NOUN
faba-271	1	35	javakhishvili	javakhishvili	NOUN
faba-271	1	36	tbilisi	tbilisi	PROPN
faba-271	1	37	state	state	PROPN
faba-271	1	38	university	university	PROPN
faba-271	1	39	,	,	PUNCT
faba-271	1	40	georgia	georgia	PROPN
faba-271	1	41	info	info	NOUN
faba-271	1	42	articles	article	NOUN
faba-271	1	43	abstract	abstract	ADJ
faba-271	1	44	history	history	NOUN
faba-271	1	45	article	article	NOUN
faba-271	1	46	:	:	PUNCT
faba-271	1	47	submitted	submit	VERB
faba-271	1	48	24	24	NUM
faba-271	1	49	march	march	NOUN
faba-271	1	50	2025	2025	NUM
faba-271	1	51	revised	revise	VERB
faba-271	1	52	19	19	NUM
faba-271	1	53	may	may	AUX
faba-271	1	54	2025	2025	NUM
faba-271	1	55	accepted	accept	VERB
faba-271	1	56	28	28	NUM
faba-271	1	57	may	may	AUX
faba-271	1	58	2025	2025	NUM
faba-271	1	59	purpose	purpose	NOUN
faba-271	1	60	:	:	PUNCT
faba-271	1	61	in	in	ADP
faba-271	1	62	public	public	ADJ
faba-271	1	63	sector	sector	NOUN
faba-271	1	64	entities	entity	NOUN
faba-271	1	65	,	,	PUNCT
faba-271	1	66	non	non	ADJ
faba-271	1	67	-	-	ADJ
faba-271	1	68	financial	financial	ADJ
faba-271	1	69	assets	asset	NOUN
faba-271	1	70	may	may	AUX
faba-271	1	71	provide	provide	VERB
faba-271	1	72	either	either	CCONJ
faba-271	1	73	economic	economic	ADJ
faba-271	1	74	benefits	benefit	NOUN
faba-271	1	75	or	or	CCONJ
faba-271	1	76	service	service	NOUN
faba-271	1	77	potential	potential	NOUN
faba-271	1	78	,	,	PUNCT
faba-271	1	79	depending	depend	VERB
faba-271	1	80	on	on	ADP
faba-271	1	81	their	their	PRON
faba-271	1	82	intended	intend	VERB
faba-271	1	83	use	use	NOUN
faba-271	1	84	.	.	PUNCT
faba-271	2	1	this	this	DET
faba-271	2	2	distinction	distinction	NOUN
faba-271	2	3	influences	influence	VERB
faba-271	2	4	the	the	DET
faba-271	2	5	selection	selection	NOUN
faba-271	2	6	of	of	ADP
faba-271	2	7	an	an	DET
faba-271	2	8	appropriate	appropriate	ADJ
faba-271	2	9	measurement	measurement	NOUN
faba-271	2	10	method	method	NOUN
faba-271	2	11	.	.	PUNCT
faba-271	3	1	measuring	measure	VERB
faba-271	3	2	non	non	ADJ
faba-271	3	3	-	-	ADJ
faba-271	3	4	financial	financial	ADJ
faba-271	3	5	assets	asset	NOUN
faba-271	3	6	intended	intend	VERB
faba-271	3	7	to	to	PART
faba-271	3	8	provide	provide	VERB
faba-271	3	9	services	service	NOUN
faba-271	3	10	–	–	PUNCT
faba-271	3	11	rather	rather	ADV
faba-271	3	12	than	than	ADP
faba-271	3	13	generate	generate	VERB
faba-271	3	14	revenue	revenue	NOUN
faba-271	3	15	–	–	PUNCT
faba-271	3	16	has	have	AUX
faba-271	3	17	long	long	ADV
faba-271	3	18	been	be	AUX
faba-271	3	19	a	a	DET
faba-271	3	20	challenge	challenge	NOUN
faba-271	3	21	in	in	ADP
faba-271	3	22	the	the	DET
faba-271	3	23	public	public	ADJ
faba-271	3	24	sector	sector	NOUN
faba-271	3	25	.	.	PUNCT
faba-271	4	1	to	to	PART
faba-271	4	2	address	address	VERB
faba-271	4	3	this	this	DET
faba-271	4	4	issue	issue	NOUN
faba-271	4	5	,	,	PUNCT
faba-271	4	6	the	the	DET
faba-271	4	7	international	international	ADJ
faba-271	4	8	public	public	ADJ
faba-271	4	9	sector	sector	NOUN
faba-271	4	10	accounting	accounting	NOUN
faba-271	4	11	standards	standard	NOUN
faba-271	4	12	board	board	NOUN
faba-271	4	13	(	(	PUNCT
faba-271	4	14	ipsasb	ipsasb	NOUN
faba-271	4	15	)	)	PUNCT
faba-271	4	16	introduced	introduce	VERB
faba-271	4	17	changes	change	NOUN
faba-271	4	18	to	to	ADP
faba-271	4	19	the	the	DET
faba-271	4	20	conceptual	conceptual	ADJ
faba-271	4	21	framework	framework	NOUN
faba-271	4	22	for	for	ADP
faba-271	4	23	general	general	ADJ
faba-271	4	24	purpose	purpose	NOUN
faba-271	4	25	financial	financial	ADJ
faba-271	4	26	reporting	reporting	NOUN
faba-271	4	27	by	by	ADP
faba-271	4	28	public	public	ADJ
faba-271	4	29	sector	sector	NOUN
faba-271	4	30	entities	entity	NOUN
faba-271	4	31	and	and	CCONJ
faba-271	4	32	,	,	PUNCT
faba-271	4	33	in	in	ADP
faba-271	4	34	may	may	PROPN
faba-271	4	35	2023	2023	NUM
faba-271	4	36	,	,	PUNCT
faba-271	4	37	issued	issue	VERB
faba-271	4	38	a	a	DET
faba-271	4	39	new	new	ADJ
faba-271	4	40	standard	standard	NOUN
faba-271	4	41	:	:	PUNCT
faba-271	4	42	ipsas	ipsa	NOUN
faba-271	4	43	46	46	NUM
faba-271	4	44	–	–	PUNCT
faba-271	4	45	“	"	PUNCT
faba-271	4	46	measurement	measurement	NOUN
faba-271	4	47	.	.	PUNCT
faba-271	4	48	”	"	PUNCT
faba-271	5	1	as	as	ADP
faba-271	5	2	part	part	NOUN
faba-271	5	3	of	of	ADP
faba-271	5	4	these	these	DET
faba-271	5	5	changes	change	NOUN
faba-271	5	6	,	,	PUNCT
faba-271	5	7	ipsasb	ipsasb	NOUN
faba-271	5	8	revised	revise	VERB
faba-271	5	9	the	the	DET
faba-271	5	10	concept	concept	NOUN
faba-271	5	11	of	of	ADP
faba-271	5	12	“	"	PUNCT
faba-271	5	13	current	current	ADJ
faba-271	5	14	value	value	NOUN
faba-271	5	15	”	"	PUNCT
faba-271	5	16	by	by	ADP
faba-271	5	17	introducing	introduce	VERB
faba-271	5	18	two	two	NUM
faba-271	5	19	new	new	ADJ
faba-271	5	20	bases	basis	NOUN
faba-271	5	21	into	into	ADP
faba-271	5	22	the	the	DET
faba-271	5	23	ipsas	ipsas	PROPN
faba-271	5	24	framework	framework	NOUN
faba-271	5	25	:	:	PUNCT
faba-271	5	26	fair	fair	ADJ
faba-271	5	27	value	value	NOUN
faba-271	5	28	and	and	CCONJ
faba-271	5	29	current	current	ADJ
faba-271	5	30	operational	operational	ADJ
faba-271	5	31	value	value	NOUN
faba-271	5	32	.	.	PUNCT
faba-271	6	1	the	the	DET
faba-271	6	2	purpose	purpose	NOUN
faba-271	6	3	of	of	ADP
faba-271	6	4	this	this	DET
faba-271	6	5	research	research	NOUN
faba-271	6	6	is	be	AUX
faba-271	6	7	to	to	PART
faba-271	6	8	review	review	VERB
faba-271	6	9	the	the	DET
faba-271	6	10	newly	newly	ADV
faba-271	6	11	developed	develop	VERB
faba-271	6	12	measurement	measurement	NOUN
faba-271	6	13	base	base	NOUN
faba-271	6	14	–	–	PUNCT
faba-271	6	15	current	current	ADJ
faba-271	6	16	operational	operational	ADJ
faba-271	6	17	value	value	NOUN
faba-271	6	18	–	–	PUNCT
faba-271	6	19	and	and	CCONJ
faba-271	6	20	analyze	analyze	VERB
faba-271	6	21	its	its	PRON
faba-271	6	22	significance	significance	NOUN
faba-271	6	23	and	and	CCONJ
faba-271	6	24	impact	impact	NOUN
faba-271	6	25	on	on	ADP
faba-271	6	26	financial	financial	ADJ
faba-271	6	27	statements	statement	NOUN
faba-271	6	28	.	.	PUNCT
faba-271	7	1	the	the	DET
faba-271	7	2	objectives	objective	NOUN
faba-271	7	3	of	of	ADP
faba-271	7	4	the	the	DET
faba-271	7	5	research	research	NOUN
faba-271	7	6	are	be	AUX
faba-271	7	7	:	:	PUNCT
faba-271	7	8	(	(	PUNCT
faba-271	7	9	1	1	X
faba-271	7	10	)	)	PUNCT
faba-271	7	11	to	to	PART
faba-271	7	12	examine	examine	VERB
faba-271	7	13	the	the	DET
faba-271	7	14	various	various	ADJ
faba-271	7	15	measurement	measurement	NOUN
faba-271	7	16	methods	method	NOUN
faba-271	7	17	;	;	PUNCT
faba-271	7	18	and	and	CCONJ
faba-271	7	19	(	(	PUNCT
faba-271	7	20	2	2	X
faba-271	7	21	)	)	PUNCT
faba-271	7	22	to	to	PART
faba-271	7	23	analyze	analyze	VERB
faba-271	7	24	the	the	DET
faba-271	7	25	circumstances	circumstance	NOUN
faba-271	7	26	under	under	ADP
faba-271	7	27	which	which	PRON
faba-271	7	28	non	non	ADJ
faba-271	7	29	-	-	ADJ
faba-271	7	30	financial	financial	ADJ
faba-271	7	31	assets	asset	NOUN
faba-271	7	32	are	be	AUX
faba-271	7	33	measured	measure	VERB
faba-271	7	34	using	use	VERB
faba-271	7	35	this	this	DET
faba-271	7	36	method	method	NOUN
faba-271	7	37	.	.	PUNCT
faba-271	8	1	design	design	NOUN
faba-271	8	2	/	/	SYM
faba-271	8	3	methodology	methodology	NOUN
faba-271	8	4	/	/	SYM
faba-271	8	5	approach	approach	NOUN
faba-271	8	6	:	:	PUNCT
faba-271	8	7	to	to	PART
faba-271	8	8	achieve	achieve	VERB
faba-271	8	9	the	the	DET
faba-271	8	10	objectives	objective	NOUN
faba-271	8	11	of	of	ADP
faba-271	8	12	the	the	DET
faba-271	8	13	study	study	NOUN
faba-271	8	14	,	,	PUNCT
faba-271	8	15	a	a	DET
faba-271	8	16	combined	combine	VERB
faba-271	8	17	approach	approach	NOUN
faba-271	8	18	was	be	AUX
faba-271	8	19	employed	employ	VERB
faba-271	8	20	,	,	PUNCT
faba-271	8	21	incorporating	incorporate	VERB
faba-271	8	22	a	a	DET
faba-271	8	23	structured	structured	ADJ
faba-271	8	24	review	review	NOUN
faba-271	8	25	,	,	PUNCT
faba-271	8	26	scientific	scientific	ADJ
faba-271	8	27	literature	literature	NOUN
faba-271	8	28	analysis	analysis	NOUN
faba-271	8	29	,	,	PUNCT
faba-271	8	30	and	and	CCONJ
faba-271	8	31	empirical	empirical	ADJ
faba-271	8	32	data	datum	NOUN
faba-271	8	33	collection	collection	NOUN
faba-271	8	34	.	.	PUNCT
faba-271	9	1	the	the	DET
faba-271	9	2	structured	structured	ADJ
faba-271	9	3	review	review	NOUN
faba-271	9	4	involved	involve	VERB
faba-271	9	5	the	the	DET
faba-271	9	6	analysis	analysis	NOUN
faba-271	9	7	of	of	ADP
faba-271	9	8	international	international	ADJ
faba-271	9	9	standards	standard	NOUN
faba-271	9	10	and	and	CCONJ
faba-271	9	11	guidelines	guideline	NOUN
faba-271	9	12	related	relate	VERB
faba-271	9	13	to	to	ADP
faba-271	9	14	asset	asset	NOUN
faba-271	9	15	valuation	valuation	NOUN
faba-271	9	16	.	.	PUNCT
faba-271	10	1	scientific	scientific	ADJ
faba-271	10	2	articles	article	NOUN
faba-271	10	3	were	be	AUX
faba-271	10	4	identified	identify	VERB
faba-271	10	5	and	and	CCONJ
faba-271	10	6	reviewed	review	VERB
faba-271	10	7	using	use	VERB
faba-271	10	8	the	the	DET
faba-271	10	9	google	google	PROPN
faba-271	10	10	scholar	scholar	NOUN
faba-271	10	11	platform	platform	NOUN
faba-271	10	12	.	.	PUNCT
faba-271	11	1	empirical	empirical	ADJ
faba-271	11	2	data	datum	NOUN
faba-271	11	3	were	be	AUX
faba-271	11	4	collected	collect	VERB
faba-271	11	5	through	through	ADP
faba-271	11	6	a	a	DET
faba-271	11	7	telephone	telephone	NOUN
faba-271	11	8	survey	survey	NOUN
faba-271	11	9	involving	involve	VERB
faba-271	11	10	45	45	NUM
faba-271	11	11	respondents	respondent	NOUN
faba-271	11	12	,	,	PUNCT
faba-271	11	13	including	include	VERB
faba-271	11	14	representatives	representative	NOUN
faba-271	11	15	from	from	ADP
faba-271	11	16	the	the	DET
faba-271	11	17	state	state	NOUN
faba-271	11	18	treasury	treasury	NOUN
faba-271	11	19	,	,	PUNCT
faba-271	11	20	public	public	ADJ
faba-271	11	21	sector	sector	NOUN
faba-271	11	22	organizations	organization	NOUN
faba-271	11	23	,	,	PUNCT
faba-271	11	24	and	and	CCONJ
faba-271	11	25	academia	academia	NOUN
faba-271	11	26	.	.	PUNCT
faba-271	12	1	findings	finding	NOUN
faba-271	12	2	:	:	PUNCT
faba-271	12	3	this	this	DET
faba-271	12	4	paper	paper	NOUN
faba-271	12	5	highlights	highlight	VERB
faba-271	12	6	the	the	DET
faba-271	12	7	key	key	ADJ
faba-271	12	8	issues	issue	NOUN
faba-271	12	9	related	relate	VERB
faba-271	12	10	to	to	ADP
faba-271	12	11	the	the	DET
faba-271	12	12	measurement	measurement	NOUN
faba-271	12	13	of	of	ADP
faba-271	12	14	assets	asset	NOUN
faba-271	12	15	in	in	ADP
faba-271	12	16	the	the	DET
faba-271	12	17	public	public	ADJ
faba-271	12	18	sector	sector	NOUN
faba-271	12	19	.	.	PUNCT
faba-271	13	1	it	it	PRON
faba-271	13	2	analyzes	analyze	VERB
faba-271	13	3	the	the	DET
faba-271	13	4	factors	factor	NOUN
faba-271	13	5	that	that	PRON
faba-271	13	6	have	have	AUX
faba-271	13	7	led	lead	VERB
faba-271	13	8	to	to	ADP
faba-271	13	9	changes	change	NOUN
faba-271	13	10	in	in	ADP
faba-271	13	11	the	the	DET
faba-271	13	12	measurement	measurement	NOUN
faba-271	13	13	of	of	ADP
faba-271	13	14	financial	financial	ADJ
faba-271	13	15	statement	statement	NOUN
faba-271	13	16	elements	element	NOUN
faba-271	13	17	under	under	ADP
faba-271	13	18	ipsas	ipsa	NOUN
faba-271	13	19	.	.	PUNCT
faba-271	14	1	the	the	DET
faba-271	14	2	paper	paper	NOUN
faba-271	14	3	presents	present	VERB
faba-271	14	4	the	the	DET
faba-271	14	5	concept	concept	NOUN
faba-271	14	6	of	of	ADP
faba-271	14	7	current	current	ADJ
faba-271	14	8	operational	operational	ADJ
faba-271	14	9	value	value	NOUN
faba-271	14	10	,	,	PUNCT
faba-271	14	11	its	its	PRON
faba-271	14	12	measurement	measurement	NOUN
faba-271	14	13	approach	approach	NOUN
faba-271	14	14	,	,	PUNCT
faba-271	14	15	and	and	CCONJ
faba-271	14	16	the	the	DET
faba-271	14	17	significance	significance	NOUN
faba-271	14	18	of	of	ADP
faba-271	14	19	this	this	DET
faba-271	14	20	method	method	NOUN
faba-271	14	21	in	in	ADP
faba-271	14	22	enhancing	enhance	VERB
faba-271	14	23	the	the	DET
faba-271	14	24	qualitative	qualitative	ADJ
faba-271	14	25	characteristics	characteristic	NOUN
faba-271	14	26	of	of	ADP
faba-271	14	27	financial	financial	ADJ
faba-271	14	28	statements	statement	NOUN
faba-271	14	29	.	.	PUNCT
faba-271	15	1	practical	practical	ADJ
faba-271	15	2	implications	implication	NOUN
faba-271	15	3	:	:	PUNCT
faba-271	15	4	by	by	ADP
faba-271	15	5	highlighting	highlight	VERB
faba-271	15	6	new	new	ADJ
faba-271	15	7	trends	trend	NOUN
faba-271	15	8	in	in	ADP
faba-271	15	9	the	the	DET
faba-271	15	10	measurement	measurement	NOUN
faba-271	15	11	of	of	ADP
faba-271	15	12	non	non	ADJ
faba-271	15	13	-	-	ADJ
faba-271	15	14	financial	financial	ADJ
faba-271	15	15	assets	asset	NOUN
faba-271	15	16	,	,	PUNCT
faba-271	15	17	this	this	DET
faba-271	15	18	research	research	NOUN
faba-271	15	19	contributes	contribute	VERB
faba-271	15	20	to	to	ADP
faba-271	15	21	the	the	DET
faba-271	15	22	understanding	understanding	NOUN
faba-271	15	23	of	of	ADP
faba-271	15	24	asset	asset	NOUN
faba-271	15	25	measurement	measurement	NOUN
faba-271	15	26	challenges	challenge	NOUN
faba-271	15	27	in	in	ADP
faba-271	15	28	the	the	DET
faba-271	15	29	public	public	ADJ
faba-271	15	30	sector	sector	NOUN
faba-271	15	31	and	and	CCONJ
faba-271	15	32	their	their	PRON
faba-271	15	33	practical	practical	ADJ
faba-271	15	34	application	application	NOUN
faba-271	15	35	.	.	PUNCT
faba-271	16	1	originality	originality	NOUN
faba-271	16	2	/	/	SYM
faba-271	16	3	value	value	NOUN
faba-271	16	4	:	:	PUNCT
faba-271	16	5	this	this	DET
faba-271	16	6	study	study	NOUN
faba-271	16	7	explores	explore	VERB
faba-271	16	8	the	the	DET
faba-271	16	9	challenges	challenge	NOUN
faba-271	16	10	associated	associate	VERB
faba-271	16	11	with	with	ADP
faba-271	16	12	the	the	DET
faba-271	16	13	use	use	NOUN
faba-271	16	14	of	of	ADP
faba-271	16	15	current	current	ADJ
faba-271	16	16	operational	operational	ADJ
faba-271	16	17	value	value	NOUN
faba-271	16	18	and	and	CCONJ
faba-271	16	19	its	its	PRON
faba-271	16	20	impact	impact	NOUN
faba-271	16	21	on	on	ADP
faba-271	16	22	asset	asset	NOUN
faba-271	16	23	valuation	valuation	NOUN
faba-271	16	24	in	in	ADP
faba-271	16	25	the	the	DET
faba-271	16	26	public	public	ADJ
faba-271	16	27	sector	sector	NOUN
faba-271	16	28	.	.	PUNCT
faba-271	17	1	keywords	keyword	NOUN
faba-271	17	2	:	:	PUNCT
faba-271	17	3	measurement	measurement	NOUN
faba-271	17	4	,	,	PUNCT
faba-271	17	5	current	current	ADJ
faba-271	17	6	value	value	NOUN
faba-271	17	7	,	,	PUNCT
faba-271	17	8	fair	fair	ADJ
faba-271	17	9	value	value	NOUN
faba-271	17	10	,	,	PUNCT
faba-271	17	11	operating	operating	NOUN
faba-271	17	12	assets	asset	NOUN
faba-271	17	13	,	,	PUNCT
faba-271	17	14	current	current	ADJ
faba-271	17	15	operational	operational	ADJ
faba-271	17	16	value	value	NOUN
faba-271	17	17	jel	jel	NOUN
faba-271	17	18	:	:	PUNCT
faba-271	17	19	m41	m41	PROPN
faba-271	17	20	*	*	PUNCT
faba-271	17	21	address	address	NOUN
faba-271	17	22	correspondence	correspondence	NOUN
faba-271	17	23	:	:	PUNCT
faba-271	17	24	e	e	X
faba-271	17	25	-	-	NOUN
faba-271	17	26	mail	mail	NOUN
faba-271	17	27	:	:	PUNCT
faba-271	17	28	mariam.vardiashvili@tsu.ge	mariam.vardiashvili@tsu.ge	X
faba-271	18	1	http://faba.bg/	http://faba.bg/	PROPN
faba-271	18	2	https://doi.org/10.37075/faba.2025.1.09	https://doi.org/10.37075/faba.2025.1.09	PROPN
faba-271	18	3	mailto:mariam.vardiashvili@tsu.ge	mailto:mariam.vardiashvili@tsu.ge	INTJ
faba-271	18	4	https://orcid.org/0009-0007-4745-9336	https://orcid.org/0009-0007-4745-9336	VERB
faba-271	18	5	mariam	mariam	PROPN
faba-271	18	6	vardiashvili	vardiashvili	ADJ
faba-271	18	7	/	/	SYM
faba-271	18	8	finance	finance	NOUN
faba-271	18	9	,	,	PUNCT
faba-271	18	10	accounting	accounting	NOUN
faba-271	18	11	and	and	CCONJ
faba-271	18	12	business	business	NOUN
faba-271	18	13	analysis	analysis	NOUN
faba-271	18	14	,	,	PUNCT
faba-271	18	15	volume	volume	NOUN
faba-271	18	16	7	7	NUM
faba-271	18	17	,	,	PUNCT
faba-271	18	18	issue	issue	NOUN
faba-271	18	19	1	1	NUM
faba-271	18	20	,	,	PUNCT
faba-271	18	21	2025	2025	NUM
faba-271	18	22	110	110	NUM
faba-271	18	23	introduction	introduction	NOUN
faba-271	18	24	the	the	DET
faba-271	18	25	recognition	recognition	NOUN
faba-271	18	26	of	of	ADP
faba-271	18	27	elements	element	NOUN
faba-271	18	28	in	in	ADP
faba-271	18	29	financial	financial	ADJ
faba-271	18	30	statements	statement	NOUN
faba-271	18	31	occurs	occur	VERB
faba-271	18	32	in	in	ADP
faba-271	18	33	monetary	monetary	ADJ
faba-271	18	34	terms	term	NOUN
faba-271	18	35	,	,	PUNCT
faba-271	18	36	which	which	PRON
faba-271	18	37	requires	require	VERB
faba-271	18	38	the	the	DET
faba-271	18	39	measurement	measurement	NOUN
faba-271	18	40	of	of	ADP
faba-271	18	41	their	their	PRON
faba-271	18	42	value	value	NOUN
faba-271	18	43	.	.	PUNCT
faba-271	19	1	the	the	DET
faba-271	19	2	basis	basis	NOUN
faba-271	19	3	of	of	ADP
faba-271	19	4	this	this	DET
faba-271	19	5	measurement	measurement	NOUN
faba-271	19	6	is	be	AUX
faba-271	19	7	any	any	DET
faba-271	19	8	identifiable	identifiable	ADJ
faba-271	19	9	characteristic	characteristic	NOUN
faba-271	19	10	of	of	ADP
faba-271	19	11	the	the	DET
faba-271	19	12	item	item	NOUN
faba-271	19	13	being	be	AUX
faba-271	19	14	measured	measure	VERB
faba-271	19	15	—	—	PUNCT
faba-271	19	16	for	for	ADP
faba-271	19	17	example	example	NOUN
faba-271	19	18	,	,	PUNCT
faba-271	19	19	initial	initial	ADJ
faba-271	19	20	cost	cost	NOUN
faba-271	19	21	,	,	PUNCT
faba-271	19	22	fair	fair	ADJ
faba-271	19	23	value	value	NOUN
faba-271	19	24	,	,	PUNCT
faba-271	19	25	or	or	CCONJ
faba-271	19	26	fulfillment	fulfillment	NOUN
faba-271	19	27	value	value	NOUN
faba-271	19	28	.	.	PUNCT
faba-271	20	1	based	base	VERB
faba-271	20	2	on	on	ADP
faba-271	20	3	the	the	DET
faba-271	20	4	selected	select	VERB
faba-271	20	5	measurement	measurement	NOUN
faba-271	20	6	basis	basis	NOUN
faba-271	20	7	,	,	PUNCT
faba-271	20	8	certain	certain	ADJ
faba-271	20	9	indicators	indicator	NOUN
faba-271	20	10	in	in	ADP
faba-271	20	11	the	the	DET
faba-271	20	12	financial	financial	ADJ
faba-271	20	13	statements	statement	NOUN
faba-271	20	14	are	be	AUX
faba-271	20	15	derived	derive	VERB
faba-271	20	16	(	(	PUNCT
faba-271	20	17	jikia	jikia	NOUN
faba-271	20	18	2019	2019	NUM
faba-271	20	19	)	)	PUNCT
faba-271	20	20	.	.	PUNCT
faba-271	21	1	this	this	DET
faba-271	21	2	research	research	NOUN
faba-271	21	3	examines	examine	VERB
faba-271	21	4	the	the	DET
faba-271	21	5	changes	change	NOUN
faba-271	21	6	and	and	CCONJ
faba-271	21	7	innovations	innovation	NOUN
faba-271	21	8	introduced	introduce	VERB
faba-271	21	9	by	by	ADP
faba-271	21	10	the	the	DET
faba-271	21	11	international	international	ADJ
faba-271	21	12	public	public	ADJ
faba-271	21	13	sector	sector	NOUN
faba-271	21	14	accounting	accounting	NOUN
faba-271	21	15	standards	standard	NOUN
faba-271	21	16	board	board	NOUN
faba-271	21	17	(	(	PUNCT
faba-271	21	18	ipsasb	ipsasb	PROPN
faba-271	21	19	)	)	PUNCT
faba-271	21	20	regarding	regard	VERB
faba-271	21	21	the	the	DET
faba-271	21	22	measurement	measurement	NOUN
faba-271	21	23	of	of	ADP
faba-271	21	24	elements	element	NOUN
faba-271	21	25	in	in	ADP
faba-271	21	26	financial	financial	ADJ
faba-271	21	27	statements	statement	NOUN
faba-271	21	28	.	.	PUNCT
faba-271	22	1	the	the	DET
faba-271	22	2	purpose	purpose	NOUN
faba-271	22	3	of	of	ADP
faba-271	22	4	the	the	DET
faba-271	22	5	study	study	NOUN
faba-271	22	6	is	be	AUX
faba-271	22	7	to	to	PART
faba-271	22	8	review	review	VERB
faba-271	22	9	and	and	CCONJ
faba-271	22	10	analyze	analyze	VERB
faba-271	22	11	the	the	DET
faba-271	22	12	measurement	measurement	NOUN
faba-271	22	13	methods	method	NOUN
faba-271	22	14	defined	define	VERB
faba-271	22	15	by	by	ADP
faba-271	22	16	ipsas	ipsa	NOUN
faba-271	22	17	46	46	NUM
faba-271	22	18	,	,	PUNCT
faba-271	22	19	including	include	VERB
faba-271	22	20	improvements	improvement	NOUN
faba-271	22	21	to	to	ADP
faba-271	22	22	the	the	DET
faba-271	22	23	conceptual	conceptual	ADJ
faba-271	22	24	framework	framework	NOUN
faba-271	22	25	,	,	PUNCT
faba-271	22	26	and	and	CCONJ
faba-271	22	27	to	to	PART
faba-271	22	28	assess	assess	VERB
faba-271	22	29	their	their	PRON
faba-271	22	30	importance	importance	NOUN
faba-271	22	31	in	in	ADP
faba-271	22	32	the	the	DET
faba-271	22	33	recognition	recognition	NOUN
faba-271	22	34	of	of	ADP
faba-271	22	35	assets	asset	NOUN
faba-271	22	36	and	and	CCONJ
faba-271	22	37	liabilities	liability	NOUN
faba-271	22	38	in	in	ADP
faba-271	22	39	financial	financial	ADJ
faba-271	22	40	statements	statement	NOUN
faba-271	22	41	.	.	PUNCT
faba-271	23	1	the	the	DET
faba-271	23	2	objectives	objective	NOUN
faba-271	23	3	of	of	ADP
faba-271	23	4	the	the	DET
faba-271	23	5	research	research	NOUN
faba-271	23	6	are	be	AUX
faba-271	23	7	to	to	PART
faba-271	23	8	study	study	VERB
faba-271	23	9	various	various	ADJ
faba-271	23	10	measurement	measurement	NOUN
faba-271	23	11	methods	method	NOUN
faba-271	23	12	—	—	PUNCT
faba-271	23	13	including	include	VERB
faba-271	23	14	the	the	DET
faba-271	23	15	concept	concept	NOUN
faba-271	23	16	of	of	ADP
faba-271	23	17	current	current	ADJ
faba-271	23	18	operational	operational	ADJ
faba-271	23	19	value	value	NOUN
faba-271	23	20	—	—	PUNCT
faba-271	23	21	and	and	CCONJ
faba-271	23	22	to	to	PART
faba-271	23	23	analyze	analyze	VERB
faba-271	23	24	the	the	DET
faba-271	23	25	conditions	condition	NOUN
faba-271	23	26	under	under	ADP
faba-271	23	27	which	which	PRON
faba-271	23	28	non	non	ADJ
faba-271	23	29	-	-	ADJ
faba-271	23	30	financial	financial	ADJ
faba-271	23	31	assets	asset	NOUN
faba-271	23	32	are	be	AUX
faba-271	23	33	measured	measure	VERB
faba-271	23	34	using	use	VERB
faba-271	23	35	this	this	DET
faba-271	23	36	approach	approach	NOUN
faba-271	23	37	.	.	PUNCT
faba-271	24	1	the	the	DET
faba-271	24	2	article	article	NOUN
faba-271	24	3	systematically	systematically	ADV
faba-271	24	4	identifies	identify	VERB
faba-271	24	5	the	the	DET
faba-271	24	6	key	key	ADJ
faba-271	24	7	issues	issue	NOUN
faba-271	24	8	related	relate	VERB
faba-271	24	9	to	to	ADP
faba-271	24	10	asset	asset	NOUN
faba-271	24	11	measurement	measurement	NOUN
faba-271	24	12	in	in	ADP
faba-271	24	13	the	the	DET
faba-271	24	14	public	public	ADJ
faba-271	24	15	sector	sector	NOUN
faba-271	24	16	.	.	PUNCT
faba-271	25	1	the	the	DET
faba-271	25	2	presented	present	VERB
faba-271	25	3	material	material	NOUN
faba-271	25	4	,	,	PUNCT
faba-271	25	5	which	which	PRON
faba-271	25	6	highlights	highlight	VERB
faba-271	25	7	new	new	ADJ
faba-271	25	8	trends	trend	NOUN
faba-271	25	9	in	in	ADP
faba-271	25	10	measurement	measurement	NOUN
faba-271	25	11	,	,	PUNCT
faba-271	25	12	aims	aim	VERB
faba-271	25	13	to	to	PART
faba-271	25	14	contribute	contribute	VERB
faba-271	25	15	to	to	ADP
faba-271	25	16	understanding	understand	VERB
faba-271	25	17	the	the	DET
faba-271	25	18	development	development	NOUN
faba-271	25	19	of	of	ADP
faba-271	25	20	asset	asset	NOUN
faba-271	25	21	measurement	measurement	NOUN
faba-271	25	22	challenges	challenge	NOUN
faba-271	25	23	in	in	ADP
faba-271	25	24	the	the	DET
faba-271	25	25	public	public	ADJ
faba-271	25	26	sector	sector	NOUN
faba-271	25	27	and	and	CCONJ
faba-271	25	28	their	their	PRON
faba-271	25	29	practical	practical	ADJ
faba-271	25	30	implications	implication	NOUN
faba-271	25	31	.	.	PUNCT
faba-271	26	1	the	the	DET
faba-271	26	2	study	study	NOUN
faba-271	26	3	outlines	outline	VERB
faba-271	26	4	the	the	DET
faba-271	26	5	main	main	ADJ
faba-271	26	6	directions	direction	NOUN
faba-271	26	7	of	of	ADP
faba-271	26	8	asset	asset	NOUN
faba-271	26	9	measurement	measurement	NOUN
faba-271	26	10	in	in	ADP
faba-271	26	11	the	the	DET
faba-271	26	12	public	public	ADJ
faba-271	26	13	sector	sector	NOUN
faba-271	26	14	,	,	PUNCT
faba-271	26	15	based	base	VERB
faba-271	26	16	on	on	ADP
faba-271	26	17	the	the	DET
faba-271	26	18	analysis	analysis	NOUN
faba-271	26	19	,	,	PUNCT
faba-271	26	20	synthesis	synthesis	NOUN
faba-271	26	21	,	,	PUNCT
faba-271	26	22	and	and	CCONJ
faba-271	26	23	comparison	comparison	NOUN
faba-271	26	24	of	of	ADP
faba-271	26	25	relevant	relevant	ADJ
faba-271	26	26	standards	standard	NOUN
faba-271	26	27	,	,	PUNCT
faba-271	26	28	guidelines	guideline	NOUN
faba-271	26	29	,	,	PUNCT
faba-271	26	30	and	and	CCONJ
faba-271	26	31	recommendations	recommendation	NOUN
faba-271	26	32	.	.	PUNCT
faba-271	27	1	literature	literature	NOUN
faba-271	27	2	review	review	VERB
faba-271	27	3	several	several	ADJ
faba-271	27	4	significant	significant	ADJ
faba-271	27	5	studies	study	NOUN
faba-271	27	6	have	have	AUX
faba-271	27	7	addressed	address	VERB
faba-271	27	8	the	the	DET
faba-271	27	9	measurement	measurement	NOUN
faba-271	27	10	of	of	ADP
faba-271	27	11	financial	financial	ADJ
faba-271	27	12	reporting	reporting	NOUN
faba-271	27	13	elements	element	NOUN
faba-271	27	14	,	,	PUNCT
faba-271	27	15	particularly	particularly	ADV
faba-271	27	16	focusing	focus	VERB
faba-271	27	17	on	on	ADP
faba-271	27	18	fair	fair	ADJ
faba-271	27	19	value	value	NOUN
faba-271	27	20	measurement	measurement	NOUN
faba-271	27	21	within	within	ADP
faba-271	27	22	the	the	DET
faba-271	27	23	ifrs	ifrs	NOUN
faba-271	27	24	framework	framework	NOUN
faba-271	27	25	.	.	PUNCT
faba-271	28	1	marks	mark	NOUN
faba-271	28	2	(	(	PUNCT
faba-271	28	3	2011	2011	NUM
faba-271	28	4	)	)	PUNCT
faba-271	28	5	,	,	PUNCT
faba-271	28	6	in	in	ADP
faba-271	28	7	his	his	PRON
faba-271	28	8	book	book	NOUN
faba-271	28	9	the	the	DET
faba-271	28	10	most	most	ADV
faba-271	28	11	important	important	ADJ
faba-271	28	12	thing	thing	NOUN
faba-271	28	13	,	,	PUNCT
faba-271	28	14	emphasizes	emphasize	VERB
faba-271	28	15	the	the	DET
faba-271	28	16	importance	importance	NOUN
faba-271	28	17	of	of	ADP
faba-271	28	18	valuation	valuation	NOUN
faba-271	28	19	principles	principle	NOUN
faba-271	28	20	and	and	CCONJ
faba-271	28	21	the	the	DET
faba-271	28	22	inherent	inherent	ADJ
faba-271	28	23	uncertainties	uncertainty	NOUN
faba-271	28	24	associated	associate	VERB
faba-271	28	25	with	with	ADP
faba-271	28	26	asset	asset	NOUN
faba-271	28	27	valuation	valuation	NOUN
faba-271	28	28	,	,	PUNCT
faba-271	28	29	offering	offer	VERB
faba-271	28	30	a	a	DET
faba-271	28	31	practitioner	practitioner	NOUN
faba-271	28	32	’s	’s	PART
faba-271	28	33	perspective	perspective	NOUN
faba-271	28	34	on	on	ADP
faba-271	28	35	market	market	NOUN
faba-271	28	36	behavior	behavior	NOUN
faba-271	28	37	and	and	CCONJ
faba-271	28	38	fair	fair	ADJ
faba-271	28	39	value	value	NOUN
faba-271	28	40	dynamics	dynamic	NOUN
faba-271	28	41	.	.	PUNCT
faba-271	29	1	defond	defond	PROPN
faba-271	29	2	,	,	PUNCT
faba-271	29	3	hu	hu	PROPN
faba-271	29	4	,	,	PUNCT
faba-271	29	5	hung	hung	NOUN
faba-271	29	6	and	and	CCONJ
faba-271	29	7	li	li	PROPN
faba-271	29	8	(	(	PUNCT
faba-271	29	9	2020	2020	NUM
faba-271	29	10	)	)	PUNCT
faba-271	29	11	,	,	PUNCT
faba-271	29	12	in	in	ADP
faba-271	29	13	their	their	PRON
faba-271	29	14	study	study	NOUN
faba-271	29	15	the	the	DET
faba-271	29	16	effect	effect	NOUN
faba-271	29	17	of	of	ADP
faba-271	29	18	fair	fair	ADJ
faba-271	29	19	value	value	NOUN
faba-271	29	20	accounting	account	VERB
faba-271	29	21	on	on	ADP
faba-271	29	22	the	the	DET
faba-271	29	23	performance	performance	NOUN
faba-271	29	24	evaluation	evaluation	NOUN
faba-271	29	25	role	role	NOUN
faba-271	29	26	of	of	ADP
faba-271	29	27	earnings	earning	NOUN
faba-271	29	28	,	,	PUNCT
faba-271	29	29	explore	explore	VERB
faba-271	29	30	how	how	SCONJ
faba-271	29	31	fair	fair	ADJ
faba-271	29	32	value	value	NOUN
faba-271	29	33	accounting	accounting	NOUN
faba-271	29	34	influences	influence	VERB
faba-271	29	35	the	the	DET
faba-271	29	36	informativeness	informativeness	NOUN
faba-271	29	37	of	of	ADP
faba-271	29	38	earnings	earning	NOUN
faba-271	29	39	,	,	PUNCT
faba-271	29	40	highlighting	highlight	VERB
faba-271	29	41	both	both	CCONJ
faba-271	29	42	the	the	DET
faba-271	29	43	benefits	benefit	NOUN
faba-271	29	44	and	and	CCONJ
faba-271	29	45	potential	potential	ADJ
faba-271	29	46	distortions	distortion	NOUN
faba-271	29	47	in	in	ADP
faba-271	29	48	evaluating	evaluate	VERB
faba-271	29	49	financial	financial	ADJ
faba-271	29	50	performance	performance	NOUN
faba-271	29	51	.	.	PUNCT
faba-271	30	1	maisuradze	maisuradze	NOUN
faba-271	30	2	and	and	CCONJ
faba-271	30	3	vardiashvili	vardiashvili	NOUN
faba-271	30	4	(	(	PUNCT
faba-271	30	5	2016	2016	NUM
faba-271	30	6	)	)	PUNCT
faba-271	30	7	,	,	PUNCT
faba-271	30	8	in	in	ADP
faba-271	30	9	main	main	ADJ
faba-271	30	10	aspects	aspect	NOUN
faba-271	30	11	of	of	ADP
faba-271	30	12	measurement	measurement	NOUN
faba-271	30	13	of	of	ADP
faba-271	30	14	the	the	DET
faba-271	30	15	fair	fair	ADJ
faba-271	30	16	value	value	NOUN
faba-271	30	17	of	of	ADP
faba-271	30	18	nonfinancial	nonfinancial	ADJ
faba-271	30	19	assets	asset	NOUN
faba-271	30	20	,	,	PUNCT
faba-271	30	21	discuss	discuss	VERB
faba-271	30	22	key	key	ADJ
faba-271	30	23	theoretical	theoretical	ADJ
faba-271	30	24	and	and	CCONJ
faba-271	30	25	practical	practical	ADJ
faba-271	30	26	issues	issue	NOUN
faba-271	30	27	in	in	ADP
faba-271	30	28	applying	apply	VERB
faba-271	30	29	fair	fair	ADJ
faba-271	30	30	value	value	NOUN
faba-271	30	31	measurement	measurement	NOUN
faba-271	30	32	to	to	ADP
faba-271	30	33	nonfinancial	nonfinancial	ADJ
faba-271	30	34	assets	asset	NOUN
faba-271	30	35	—	—	PUNCT
faba-271	30	36	particularly	particularly	ADV
faba-271	30	37	in	in	ADP
faba-271	30	38	developing	develop	VERB
faba-271	30	39	economies	economy	NOUN
faba-271	30	40	—	—	PUNCT
faba-271	30	41	and	and	CCONJ
faba-271	30	42	emphasize	emphasize	VERB
faba-271	30	43	the	the	DET
faba-271	30	44	complexity	complexity	NOUN
faba-271	30	45	of	of	ADP
faba-271	30	46	reliably	reliably	ADV
faba-271	30	47	determining	determine	VERB
faba-271	30	48	fair	fair	ADJ
faba-271	30	49	values	value	NOUN
faba-271	30	50	under	under	ADP
faba-271	30	51	conditions	condition	NOUN
faba-271	30	52	of	of	ADP
faba-271	30	53	market	market	NOUN
faba-271	30	54	imperfection	imperfection	NOUN
faba-271	30	55	.	.	PUNCT
faba-271	31	1	ewa	ewa	PROPN
faba-271	31	2	,	,	PUNCT
faba-271	31	3	kankpang	kankpang	PROPN
faba-271	31	4	,	,	PUNCT
faba-271	31	5	adesola	adesola	PROPN
faba-271	31	6	,	,	PUNCT
faba-271	31	7	and	and	CCONJ
faba-271	31	8	essien	essien	PROPN
faba-271	31	9	(	(	PUNCT
faba-271	31	10	2025	2025	NUM
faba-271	31	11	)	)	PUNCT
faba-271	31	12	,	,	PUNCT
faba-271	31	13	in	in	ADP
faba-271	31	14	their	their	PRON
faba-271	31	15	work	work	NOUN
faba-271	31	16	critical	critical	ADJ
faba-271	31	17	evaluation	evaluation	NOUN
faba-271	31	18	of	of	ADP
faba-271	31	19	the	the	DET
faba-271	31	20	fairness	fairness	NOUN
faba-271	31	21	of	of	ADP
faba-271	31	22	the	the	DET
faba-271	31	23	fair	fair	ADJ
faba-271	31	24	value	value	NOUN
faba-271	31	25	concept	concept	NOUN
faba-271	31	26	,	,	PUNCT
faba-271	31	27	critically	critically	ADV
faba-271	31	28	assess	assess	VERB
faba-271	31	29	the	the	DET
faba-271	31	30	objectivity	objectivity	NOUN
faba-271	31	31	and	and	CCONJ
faba-271	31	32	practical	practical	ADJ
faba-271	31	33	limitations	limitation	NOUN
faba-271	31	34	of	of	ADP
faba-271	31	35	the	the	DET
faba-271	31	36	fair	fair	ADJ
faba-271	31	37	value	value	NOUN
faba-271	31	38	framework	framework	NOUN
faba-271	31	39	,	,	PUNCT
faba-271	31	40	arguing	argue	VERB
faba-271	31	41	that	that	SCONJ
faba-271	31	42	despite	despite	SCONJ
faba-271	31	43	its	its	PRON
faba-271	31	44	conceptual	conceptual	ADJ
faba-271	31	45	appeal	appeal	NOUN
faba-271	31	46	,	,	PUNCT
faba-271	31	47	fair	fair	ADJ
faba-271	31	48	value	value	NOUN
faba-271	31	49	often	often	ADV
faba-271	31	50	struggles	struggle	VERB
faba-271	31	51	to	to	PART
faba-271	31	52	reflect	reflect	VERB
faba-271	31	53	true	true	ADJ
faba-271	31	54	economic	economic	ADJ
faba-271	31	55	reality	reality	NOUN
faba-271	31	56	in	in	ADP
faba-271	31	57	volatile	volatile	ADJ
faba-271	31	58	or	or	CCONJ
faba-271	31	59	inactive	inactive	ADJ
faba-271	31	60	markets	market	NOUN
faba-271	31	61	.	.	PUNCT
faba-271	32	1	in	in	ADP
faba-271	32	2	contrast	contrast	NOUN
faba-271	32	3	,	,	PUNCT
faba-271	32	4	literature	literature	NOUN
faba-271	32	5	addressing	address	VERB
faba-271	32	6	the	the	DET
faba-271	32	7	measurement	measurement	NOUN
faba-271	32	8	of	of	ADP
faba-271	32	9	current	current	ADJ
faba-271	32	10	operational	operational	ADJ
faba-271	32	11	value	value	NOUN
faba-271	32	12	is	be	AUX
faba-271	32	13	relatively	relatively	ADV
faba-271	32	14	limited	limited	ADJ
faba-271	32	15	due	due	ADP
faba-271	32	16	to	to	ADP
faba-271	32	17	the	the	DET
faba-271	32	18	recent	recent	ADJ
faba-271	32	19	emergence	emergence	NOUN
faba-271	32	20	of	of	ADP
faba-271	32	21	the	the	DET
faba-271	32	22	concept	concept	NOUN
faba-271	32	23	.	.	PUNCT
faba-271	33	1	primary	primary	ADJ
faba-271	33	2	sources	source	NOUN
faba-271	33	3	in	in	ADP
faba-271	33	4	this	this	DET
faba-271	33	5	area	area	NOUN
faba-271	33	6	include	include	VERB
faba-271	33	7	exposure	exposure	NOUN
faba-271	33	8	drafts	draft	NOUN
faba-271	33	9	and	and	CCONJ
faba-271	33	10	standards	standard	NOUN
faba-271	33	11	issued	issue	VERB
faba-271	33	12	by	by	ADP
faba-271	33	13	the	the	DET
faba-271	33	14	international	international	ADJ
faba-271	33	15	public	public	ADJ
faba-271	33	16	sector	sector	NOUN
faba-271	33	17	accounting	accounting	NOUN
faba-271	33	18	standards	standard	NOUN
faba-271	33	19	board	board	NOUN
faba-271	33	20	(	(	PUNCT
faba-271	33	21	ipsasb	ipsasb	NOUN
faba-271	33	22	)	)	PUNCT
faba-271	33	23	,	,	PUNCT
faba-271	33	24	such	such	ADJ
faba-271	33	25	as	as	ADP
faba-271	33	26	ed	ed	PROPN
faba-271	33	27	76	76	NUM
faba-271	33	28	(	(	PUNCT
faba-271	33	29	conceptual	conceptual	ADJ
faba-271	33	30	framework	framework	NOUN
faba-271	33	31	update	update	NOUN
faba-271	33	32	:	:	PUNCT
faba-271	33	33	chapter	chapter	NOUN
faba-271	33	34	7	7	NUM
faba-271	33	35	–	–	PUNCT
faba-271	33	36	measurement	measurement	NOUN
faba-271	33	37	of	of	ADP
faba-271	33	38	assets	asset	NOUN
faba-271	33	39	and	and	CCONJ
faba-271	33	40	liabilities	liability	NOUN
faba-271	33	41	in	in	ADP
faba-271	33	42	financial	financial	ADJ
faba-271	33	43	statements	statement	NOUN
faba-271	33	44	)	)	PUNCT
faba-271	33	45	,	,	PUNCT
faba-271	33	46	ed	ed	NOUN
faba-271	33	47	77	77	NUM
faba-271	33	48	(	(	PUNCT
faba-271	33	49	measurement	measurement	NOUN
faba-271	33	50	)	)	PUNCT
faba-271	33	51	,	,	PUNCT
faba-271	33	52	and	and	CCONJ
faba-271	33	53	ipsas	ipsa	NOUN
faba-271	33	54	46	46	NUM
faba-271	33	55	(	(	PUNCT
faba-271	33	56	measurement	measurement	NOUN
faba-271	33	57	)	)	PUNCT
faba-271	33	58	.	.	PUNCT
faba-271	34	1	these	these	DET
faba-271	34	2	documents	document	NOUN
faba-271	34	3	introduce	introduce	VERB
faba-271	34	4	current	current	ADJ
faba-271	34	5	operational	operational	ADJ
faba-271	34	6	value	value	NOUN
faba-271	34	7	as	as	ADP
faba-271	34	8	a	a	DET
faba-271	34	9	measurement	measurement	NOUN
faba-271	34	10	basis	basis	NOUN
faba-271	34	11	particularly	particularly	ADV
faba-271	34	12	suited	suit	VERB
faba-271	34	13	for	for	ADP
faba-271	34	14	valuing	value	VERB
faba-271	34	15	assets	asset	NOUN
faba-271	34	16	based	base	VERB
faba-271	34	17	on	on	ADP
faba-271	34	18	their	their	PRON
faba-271	34	19	service	service	NOUN
faba-271	34	20	potential	potential	NOUN
faba-271	34	21	,	,	PUNCT
faba-271	34	22	addressing	address	VERB
faba-271	34	23	the	the	DET
faba-271	34	24	specific	specific	ADJ
faba-271	34	25	needs	need	NOUN
faba-271	34	26	of	of	ADP
faba-271	34	27	public	public	ADJ
faba-271	34	28	sector	sector	NOUN
faba-271	34	29	financial	financial	ADJ
faba-271	34	30	reporting	reporting	NOUN
faba-271	34	31	.	.	PUNCT
faba-271	35	1	the	the	DET
faba-271	35	2	approach	approach	NOUN
faba-271	35	3	has	have	AUX
faba-271	35	4	also	also	ADV
faba-271	35	5	been	be	AUX
faba-271	35	6	discussed	discuss	VERB
faba-271	35	7	in	in	ADP
faba-271	35	8	publications	publication	NOUN
faba-271	35	9	released	release	VERB
faba-271	35	10	by	by	ADP
faba-271	35	11	leading	lead	VERB
faba-271	35	12	global	global	ADJ
faba-271	35	13	accounting	accounting	NOUN
faba-271	35	14	firms	firm	NOUN
faba-271	35	15	(	(	PUNCT
faba-271	35	16	exposure	exposure	NOUN
faba-271	35	17	draft	draft	NOUN
faba-271	35	18	76	76	NUM
faba-271	35	19	;	;	PUNCT
faba-271	35	20	exposure	exposure	NOUN
faba-271	35	21	draft	draft	NOUN
faba-271	35	22	77	77	NUM
faba-271	35	23	;	;	PUNCT
faba-271	35	24	ipsas	ipsa	NOUN
faba-271	35	25	46	46	NUM
faba-271	35	26	)	)	PUNCT
faba-271	35	27	.	.	PUNCT
faba-271	36	1	research	research	NOUN
faba-271	36	2	methodology	methodology	NOUN
faba-271	36	3	data	datum	NOUN
faba-271	36	4	collection	collection	NOUN
faba-271	36	5	methods	method	NOUN
faba-271	36	6	to	to	PART
faba-271	36	7	achieve	achieve	VERB
faba-271	36	8	the	the	DET
faba-271	36	9	research	research	NOUN
faba-271	36	10	objectives	objective	NOUN
faba-271	36	11	,	,	PUNCT
faba-271	36	12	a	a	DET
faba-271	36	13	mixed	mix	VERB
faba-271	36	14	-	-	PUNCT
faba-271	36	15	methods	method	NOUN
faba-271	36	16	approach	approach	NOUN
faba-271	36	17	was	be	AUX
faba-271	36	18	employed	employ	VERB
faba-271	36	19	,	,	PUNCT
faba-271	36	20	combining	combine	VERB
faba-271	36	21	both	both	CCONJ
faba-271	36	22	documentary	documentary	NOUN
faba-271	36	23	analysis	analysis	NOUN
faba-271	36	24	and	and	CCONJ
faba-271	36	25	empirical	empirical	ADJ
faba-271	36	26	data	datum	NOUN
faba-271	36	27	collection	collection	NOUN
faba-271	36	28	.	.	PUNCT
faba-271	37	1	data	datum	NOUN
faba-271	37	2	were	be	AUX
faba-271	37	3	collected	collect	VERB
faba-271	37	4	using	use	VERB
faba-271	37	5	the	the	DET
faba-271	37	6	following	following	ADJ
faba-271	37	7	methods	method	NOUN
faba-271	37	8	:	:	PUNCT
faba-271	37	9			X
faba-271	37	10	a	a	DET
faba-271	37	11	structured	structured	ADJ
faba-271	37	12	review	review	NOUN
faba-271	37	13	of	of	ADP
faba-271	37	14	relevant	relevant	ADJ
faba-271	37	15	standards	standard	NOUN
faba-271	37	16	,	,	PUNCT
faba-271	37	17	guidelines	guideline	NOUN
faba-271	37	18	,	,	PUNCT
faba-271	37	19	and	and	CCONJ
faba-271	37	20	recommendations	recommendation	NOUN
faba-271	37	21	related	relate	VERB
faba-271	37	22	to	to	ADP
faba-271	37	23	key	key	ADJ
faba-271	37	24	approaches	approach	NOUN
faba-271	37	25	to	to	ADP
faba-271	37	26	asset	asset	NOUN
faba-271	37	27	valuation	valuation	NOUN
faba-271	37	28	in	in	ADP
faba-271	37	29	the	the	DET
faba-271	37	30	public	public	ADJ
faba-271	37	31	sector	sector	NOUN
faba-271	37	32	.	.	PUNCT
faba-271	38	1			X
faba-271	38	2	an	an	DET
faba-271	38	3	online	online	ADJ
faba-271	38	4	survey	survey	NOUN
faba-271	38	5	based	base	VERB
faba-271	38	6	on	on	ADP
faba-271	38	7	a	a	DET
faba-271	38	8	structured	structured	ADJ
faba-271	38	9	questionnaire	questionnaire	NOUN
faba-271	38	10	,	,	PUNCT
faba-271	38	11	administered	administer	VERB
faba-271	38	12	via	via	ADP
faba-271	38	13	telephone	telephone	NOUN
faba-271	38	14	interviews	interview	NOUN
faba-271	38	15	.	.	PUNCT
faba-271	39	1			PUNCT
faba-271	39	2	a	a	DET
faba-271	39	3	literature	literature	NOUN
faba-271	39	4	review	review	NOUN
faba-271	39	5	—	—	PUNCT
faba-271	39	6	research	research	NOUN
faba-271	39	7	papers	paper	NOUN
faba-271	39	8	related	relate	VERB
faba-271	39	9	to	to	ADP
faba-271	39	10	asset	asset	NOUN
faba-271	39	11	measurement	measurement	NOUN
faba-271	39	12	were	be	AUX
faba-271	39	13	systematically	systematically	ADV
faba-271	39	14	identified	identify	VERB
faba-271	39	15	and	and	CCONJ
faba-271	39	16	analyzed	analyze	VERB
faba-271	39	17	using	use	VERB
faba-271	39	18	academic	academic	ADJ
faba-271	39	19	platforms	platform	NOUN
faba-271	39	20	.	.	PUNCT
faba-271	40	1	mariam	mariam	PROPN
faba-271	40	2	vardiashvili	vardiashvili	PROPN
faba-271	40	3	/	/	SYM
faba-271	40	4	finance	finance	NOUN
faba-271	40	5	,	,	PUNCT
faba-271	40	6	accounting	accounting	NOUN
faba-271	40	7	and	and	CCONJ
faba-271	40	8	business	business	NOUN
faba-271	40	9	analysis	analysis	NOUN
faba-271	40	10	,	,	PUNCT
faba-271	40	11	volume	volume	NOUN
faba-271	40	12	7	7	NUM
faba-271	40	13	,	,	PUNCT
faba-271	40	14	issue	issue	NOUN
faba-271	40	15	1	1	NUM
faba-271	40	16	,	,	PUNCT
faba-271	40	17	2025	2025	NUM
faba-271	40	18	111	111	NUM
faba-271	40	19	description	description	NOUN
faba-271	40	20	of	of	ADP
faba-271	40	21	the	the	DET
faba-271	40	22	questionnaire	questionnaire	NOUN
faba-271	40	23	and	and	CCONJ
faba-271	40	24	survey	survey	NOUN
faba-271	40	25	process	process	NOUN
faba-271	40	26	to	to	PART
faba-271	40	27	examine	examine	VERB
faba-271	40	28	the	the	DET
faba-271	40	29	practical	practical	ADJ
faba-271	40	30	applicability	applicability	NOUN
faba-271	40	31	and	and	CCONJ
faba-271	40	32	key	key	ADJ
faba-271	40	33	challenges	challenge	NOUN
faba-271	40	34	of	of	ADP
faba-271	40	35	measuring	measure	VERB
faba-271	40	36	assets	asset	NOUN
faba-271	40	37	at	at	ADP
faba-271	40	38	current	current	ADJ
faba-271	40	39	operational	operational	ADJ
faba-271	40	40	value	value	NOUN
faba-271	40	41	,	,	PUNCT
faba-271	40	42	and	and	CCONJ
faba-271	40	43	at	at	ADP
faba-271	40	44	current	current	ADJ
faba-271	40	45	value	value	NOUN
faba-271	40	46	more	more	ADV
faba-271	40	47	broadly	broadly	ADV
faba-271	40	48	,	,	PUNCT
faba-271	40	49	an	an	DET
faba-271	40	50	online	online	ADJ
faba-271	40	51	survey	survey	NOUN
faba-271	40	52	was	be	AUX
faba-271	40	53	conducted	conduct	VERB
faba-271	40	54	.	.	PUNCT
faba-271	41	1	the	the	DET
faba-271	41	2	survey	survey	NOUN
faba-271	41	3	was	be	AUX
faba-271	41	4	carried	carry	VERB
faba-271	41	5	out	out	ADP
faba-271	41	6	through	through	ADP
faba-271	41	7	telephone	telephone	NOUN
faba-271	41	8	interviews	interview	NOUN
faba-271	41	9	between	between	ADP
faba-271	41	10	april	april	PROPN
faba-271	41	11	24	24	NUM
faba-271	41	12	and	and	CCONJ
faba-271	41	13	april	april	PROPN
faba-271	41	14	28	28	NUM
faba-271	41	15	,	,	PUNCT
faba-271	41	16	2025	2025	NUM
faba-271	41	17	.	.	PUNCT
faba-271	42	1	a	a	DET
faba-271	42	2	total	total	NOUN
faba-271	42	3	of	of	ADP
faba-271	42	4	45	45	NUM
faba-271	42	5	respondents	respondent	NOUN
faba-271	42	6	participated	participate	VERB
faba-271	42	7	in	in	ADP
faba-271	42	8	the	the	DET
faba-271	42	9	survey	survey	NOUN
faba-271	42	10	,	,	PUNCT
faba-271	42	11	including	include	VERB
faba-271	42	12	:	:	PUNCT
faba-271	42	13			NOUN
faba-271	42	14	2	2	NUM
faba-271	42	15	representatives	representative	NOUN
faba-271	42	16	from	from	ADP
faba-271	42	17	the	the	DET
faba-271	42	18	methodological	methodological	ADJ
faba-271	42	19	department	department	NOUN
faba-271	42	20	of	of	ADP
faba-271	42	21	the	the	DET
faba-271	42	22	state	state	NOUN
faba-271	42	23	treasury	treasury	PROPN
faba-271	42	24	of	of	ADP
faba-271	42	25	georgia	georgia	PROPN
faba-271	42	26			NOUN
faba-271	42	27	4	4	NUM
faba-271	42	28	academic	academic	ADJ
faba-271	42	29	instructors	instructor	NOUN
faba-271	42	30	specializing	specialize	VERB
faba-271	42	31	in	in	ADP
faba-271	42	32	financial	financial	ADJ
faba-271	42	33	accounting	accounting	NOUN
faba-271	42	34	and	and	CCONJ
faba-271	42	35	public	public	ADJ
faba-271	42	36	sector	sector	NOUN
faba-271	42	37	accounting	accounting	NOUN
faba-271	42	38	standards	standard	NOUN
faba-271	42	39			NOUN
faba-271	42	40	39	39	NUM
faba-271	42	41	chief	chief	ADJ
faba-271	42	42	accountants	accountant	NOUN
faba-271	42	43	and	and	CCONJ
faba-271	42	44	financial	financial	ADJ
faba-271	42	45	managers	manager	NOUN
faba-271	42	46	from	from	ADP
faba-271	42	47	public	public	ADJ
faba-271	42	48	sector	sector	NOUN
faba-271	42	49	organizations	organization	NOUN
faba-271	42	50	the	the	DET
faba-271	42	51	survey	survey	NOUN
faba-271	42	52	was	be	AUX
faba-271	42	53	conducted	conduct	VERB
faba-271	42	54	on	on	ADP
faba-271	42	55	a	a	DET
faba-271	42	56	voluntary	voluntary	ADJ
faba-271	42	57	and	and	CCONJ
faba-271	42	58	anonymous	anonymous	ADJ
faba-271	42	59	basis	basis	NOUN
faba-271	42	60	.	.	PUNCT
faba-271	43	1	the	the	DET
faba-271	43	2	questionnaire	questionnaire	NOUN
faba-271	43	3	was	be	AUX
faba-271	43	4	structured	structure	VERB
faba-271	43	5	and	and	CCONJ
faba-271	43	6	consisted	consist	VERB
faba-271	43	7	of	of	ADP
faba-271	43	8	both	both	CCONJ
faba-271	43	9	closed	close	VERB
faba-271	43	10	-	-	PUNCT
faba-271	43	11	ended	ended	ADJ
faba-271	43	12	and	and	CCONJ
faba-271	43	13	semi	semi	ADJ
faba-271	43	14	-	-	ADJ
faba-271	43	15	open	open	ADJ
faba-271	43	16	-	-	PUNCT
faba-271	43	17	ended	end	VERB
faba-271	43	18	questions	question	NOUN
faba-271	43	19	,	,	PUNCT
faba-271	43	20	aimed	aim	VERB
faba-271	43	21	at	at	ADP
faba-271	43	22	capturing	capture	VERB
faba-271	43	23	professional	professional	ADJ
faba-271	43	24	experiences	experience	NOUN
faba-271	43	25	and	and	CCONJ
faba-271	43	26	practical	practical	ADJ
faba-271	43	27	perspectives	perspective	NOUN
faba-271	43	28	.	.	PUNCT
faba-271	44	1	results	result	NOUN
faba-271	44	2	and	and	CCONJ
faba-271	44	3	discussion	discussion	NOUN
faba-271	44	4	importance	importance	NOUN
faba-271	44	5	of	of	ADP
faba-271	44	6	measurement	measurement	NOUN
faba-271	44	7	of	of	ADP
faba-271	44	8	the	the	DET
faba-271	44	9	elements	element	NOUN
faba-271	44	10	of	of	ADP
faba-271	44	11	financial	financial	ADJ
faba-271	44	12	statements	statement	NOUN
faba-271	44	13	financial	financial	ADJ
faba-271	44	14	reporting	reporting	NOUN
faba-271	44	15	provides	provide	VERB
faba-271	44	16	a	a	DET
faba-271	44	17	structured	structured	ADJ
faba-271	44	18	overview	overview	NOUN
faba-271	44	19	of	of	ADP
faba-271	44	20	an	an	DET
faba-271	44	21	entity	entity	NOUN
faba-271	44	22	's	's	PART
faba-271	44	23	resources	resource	NOUN
faba-271	44	24	and	and	CCONJ
faba-271	44	25	liabilities	liability	NOUN
faba-271	44	26	at	at	ADP
faba-271	44	27	the	the	DET
faba-271	44	28	reporting	reporting	NOUN
faba-271	44	29	date	date	NOUN
faba-271	44	30	,	,	PUNCT
faba-271	44	31	offering	offer	VERB
faba-271	44	32	users	user	NOUN
faba-271	44	33	valuable	valuable	ADJ
faba-271	44	34	insights	insight	NOUN
faba-271	44	35	into	into	ADP
faba-271	44	36	the	the	DET
faba-271	44	37	entity	entity	NOUN
faba-271	44	38	’s	’s	PART
faba-271	44	39	performance	performance	NOUN
faba-271	44	40	and	and	CCONJ
faba-271	44	41	financial	financial	ADJ
faba-271	44	42	health	health	NOUN
faba-271	44	43	.	.	PUNCT
faba-271	45	1	this	this	PRON
faba-271	45	2	is	be	AUX
faba-271	45	3	achieved	achieve	VERB
faba-271	45	4	when	when	SCONJ
faba-271	45	5	the	the	DET
faba-271	45	6	information	information	NOUN
faba-271	45	7	adheres	adhere	VERB
faba-271	45	8	to	to	ADP
faba-271	45	9	the	the	DET
faba-271	45	10	qualitative	qualitative	ADJ
faba-271	45	11	characteristics	characteristic	NOUN
faba-271	45	12	defined	define	VERB
faba-271	45	13	by	by	ADP
faba-271	45	14	the	the	DET
faba-271	45	15	conceptual	conceptual	ADJ
faba-271	45	16	framework	framework	NOUN
faba-271	45	17	of	of	ADP
faba-271	45	18	general	general	ADJ
faba-271	45	19	-	-	PUNCT
faba-271	45	20	purpose	purpose	NOUN
faba-271	45	21	financial	financial	ADJ
faba-271	45	22	statements	statement	NOUN
faba-271	45	23	(	(	PUNCT
faba-271	45	24	sabauri	sabauri	NOUN
faba-271	45	25	2024	2024	NUM
faba-271	45	26	)	)	PUNCT
faba-271	45	27	.	.	PUNCT
faba-271	46	1	“	"	PUNCT
faba-271	46	2	financial	financial	ADJ
faba-271	46	3	statements	statement	NOUN
faba-271	46	4	prepared	prepare	VERB
faba-271	46	5	in	in	ADP
faba-271	46	6	accordance	accordance	NOUN
faba-271	46	7	with	with	ADP
faba-271	46	8	the	the	DET
faba-271	46	9	standards	standard	NOUN
faba-271	46	10	should	should	AUX
faba-271	46	11	accurately	accurately	ADV
faba-271	46	12	and	and	CCONJ
faba-271	46	13	timely	timely	ADV
faba-271	46	14	reflect	reflect	VERB
faba-271	46	15	the	the	DET
faba-271	46	16	events	event	NOUN
faba-271	46	17	that	that	PRON
faba-271	46	18	occurred	occur	VERB
faba-271	46	19	during	during	ADP
faba-271	46	20	a	a	DET
faba-271	46	21	specific	specific	ADJ
faba-271	46	22	period	period	NOUN
faba-271	46	23	.	.	PUNCT
faba-271	47	1	this	this	PRON
faba-271	47	2	is	be	AUX
faba-271	47	3	crucial	crucial	ADJ
faba-271	47	4	,	,	PUNCT
faba-271	47	5	as	as	SCONJ
faba-271	47	6	every	every	DET
faba-271	47	7	individual	individual	NOUN
faba-271	47	8	or	or	CCONJ
faba-271	47	9	organization	organization	NOUN
faba-271	47	10	is	be	AUX
faba-271	47	11	interested	interested	ADJ
faba-271	47	12	in	in	ADP
faba-271	47	13	understanding	understand	VERB
faba-271	47	14	the	the	DET
faba-271	47	15	future	future	NOUN
faba-271	47	16	of	of	ADP
faba-271	47	17	their	their	PRON
faba-271	47	18	investments	investment	NOUN
faba-271	47	19	and	and	CCONJ
faba-271	47	20	the	the	DET
faba-271	47	21	entities	entity	NOUN
faba-271	47	22	in	in	ADP
faba-271	47	23	which	which	PRON
faba-271	47	24	they	they	PRON
faba-271	47	25	decide	decide	VERB
faba-271	47	26	to	to	PART
faba-271	47	27	invest	invest	VERB
faba-271	47	28	”	"	PUNCT
faba-271	47	29	(	(	PUNCT
faba-271	47	30	sabauri	sabauri	PROPN
faba-271	47	31	2018	2018	NUM
faba-271	47	32	)	)	PUNCT
faba-271	47	33	.	.	PUNCT
faba-271	48	1	the	the	DET
faba-271	48	2	main	main	ADJ
faba-271	48	3	users	user	NOUN
faba-271	48	4	of	of	ADP
faba-271	48	5	public	public	ADJ
faba-271	48	6	sector	sector	NOUN
faba-271	48	7	financial	financial	ADJ
faba-271	48	8	reporting	reporting	NOUN
faba-271	48	9	include	include	VERB
faba-271	48	10	legislative	legislative	ADJ
faba-271	48	11	bodies	body	NOUN
faba-271	48	12	,	,	PUNCT
faba-271	48	13	ministries	ministry	NOUN
faba-271	48	14	,	,	PUNCT
faba-271	48	15	councils	council	NOUN
faba-271	48	16	,	,	PUNCT
faba-271	48	17	commissions	commission	NOUN
faba-271	48	18	,	,	PUNCT
faba-271	48	19	international	international	ADJ
faba-271	48	20	governmental	governmental	ADJ
faba-271	48	21	organizations	organization	NOUN
faba-271	48	22	,	,	PUNCT
faba-271	48	23	and	and	CCONJ
faba-271	48	24	other	other	ADJ
faba-271	48	25	entities	entity	NOUN
faba-271	48	26	within	within	ADP
faba-271	48	27	the	the	DET
faba-271	48	28	public	public	ADJ
faba-271	48	29	sector	sector	NOUN
faba-271	48	30	(	(	PUNCT
faba-271	48	31	conceptual	conceptual	ADJ
faba-271	48	32	framework	framework	NOUN
faba-271	48	33	2024	2024	NUM
faba-271	48	34	)	)	PUNCT
faba-271	48	35	.	.	PUNCT
faba-271	49	1	measurement	measurement	NOUN
faba-271	49	2	is	be	AUX
faba-271	49	3	a	a	DET
faba-271	49	4	critical	critical	ADJ
faba-271	49	5	component	component	NOUN
faba-271	49	6	of	of	ADP
faba-271	49	7	financial	financial	ADJ
faba-271	49	8	reporting	reporting	NOUN
faba-271	49	9	because	because	SCONJ
faba-271	49	10	it	it	PRON
faba-271	49	11	provides	provide	VERB
faba-271	49	12	accurate	accurate	ADJ
faba-271	49	13	and	and	CCONJ
faba-271	49	14	reliable	reliable	ADJ
faba-271	49	15	information	information	NOUN
faba-271	49	16	about	about	ADP
faba-271	49	17	the	the	DET
faba-271	49	18	value	value	NOUN
faba-271	49	19	of	of	ADP
faba-271	49	20	an	an	DET
faba-271	49	21	entity	entity	NOUN
faba-271	49	22	’s	’s	PART
faba-271	49	23	assets	asset	NOUN
faba-271	49	24	and	and	CCONJ
faba-271	49	25	liabilities	liability	NOUN
faba-271	49	26	.	.	PUNCT
faba-271	50	1	beyond	beyond	ADP
faba-271	50	2	meeting	meet	VERB
faba-271	50	3	the	the	DET
faba-271	50	4	information	information	NOUN
faba-271	50	5	needs	need	NOUN
faba-271	50	6	of	of	ADP
faba-271	50	7	service	service	NOUN
faba-271	50	8	recipients	recipient	NOUN
faba-271	50	9	and	and	CCONJ
faba-271	50	10	resource	resource	NOUN
faba-271	50	11	providers	provider	NOUN
faba-271	50	12	,	,	PUNCT
faba-271	50	13	this	this	DET
faba-271	50	14	information	information	NOUN
faba-271	50	15	is	be	AUX
faba-271	50	16	also	also	ADV
faba-271	50	17	valuable	valuable	ADJ
faba-271	50	18	to	to	ADP
faba-271	50	19	other	other	ADJ
faba-271	50	20	parties	party	NOUN
faba-271	50	21	,	,	PUNCT
faba-271	50	22	such	such	ADJ
faba-271	50	23	as	as	ADP
faba-271	50	24	statisticians	statistician	NOUN
faba-271	50	25	,	,	PUNCT
faba-271	50	26	analysts	analyst	NOUN
faba-271	50	27	,	,	PUNCT
faba-271	50	28	media	medium	NOUN
faba-271	50	29	,	,	PUNCT
faba-271	50	30	financial	financial	ADJ
faba-271	50	31	advisors	advisor	NOUN
faba-271	50	32	,	,	PUNCT
faba-271	50	33	and	and	CCONJ
faba-271	50	34	others	other	NOUN
faba-271	50	35	.	.	PUNCT
faba-271	51	1	in	in	ADP
faba-271	51	2	addition	addition	NOUN
faba-271	51	3	to	to	ADP
faba-271	51	4	serving	serve	VERB
faba-271	51	5	the	the	DET
faba-271	51	6	interests	interest	NOUN
faba-271	51	7	of	of	ADP
faba-271	51	8	users	user	NOUN
faba-271	51	9	of	of	ADP
faba-271	51	10	financial	financial	ADJ
faba-271	51	11	statements	statement	NOUN
faba-271	51	12	,	,	PUNCT
faba-271	51	13	there	there	PRON
faba-271	51	14	are	be	VERB
faba-271	51	15	other	other	ADJ
faba-271	51	16	reasons	reason	NOUN
faba-271	51	17	why	why	SCONJ
faba-271	51	18	the	the	DET
faba-271	51	19	elements	element	NOUN
faba-271	51	20	of	of	ADP
faba-271	51	21	financial	financial	ADJ
faba-271	51	22	statements	statement	NOUN
faba-271	51	23	are	be	AUX
faba-271	51	24	measured	measure	VERB
faba-271	51	25	.	.	PUNCT
faba-271	52	1	one	one	NUM
faba-271	52	2	of	of	ADP
faba-271	52	3	the	the	DET
faba-271	52	4	main	main	ADJ
faba-271	52	5	reasons	reason	NOUN
faba-271	52	6	is	be	AUX
faba-271	52	7	to	to	PART
faba-271	52	8	ensure	ensure	VERB
faba-271	52	9	compliance	compliance	NOUN
faba-271	52	10	with	with	ADP
faba-271	52	11	accounting	accounting	NOUN
faba-271	52	12	standards	standard	NOUN
faba-271	52	13	and	and	CCONJ
faba-271	52	14	regulations	regulation	NOUN
faba-271	52	15	(	(	PUNCT
faba-271	52	16	sabauri	sabauri	NOUN
faba-271	52	17	,	,	PUNCT
faba-271	52	18	vardiashvili	vardiashvili	NOUN
faba-271	52	19	and	and	CCONJ
faba-271	52	20	maisuradze	maisuradze	NOUN
faba-271	52	21	2022	2022	NUM
faba-271	52	22	)	)	PUNCT
faba-271	52	23	.	.	PUNCT
faba-271	53	1	for	for	ADP
faba-271	53	2	example	example	NOUN
faba-271	53	3	,	,	PUNCT
faba-271	53	4	ifrs	ifrs	NOUN
faba-271	53	5	and	and	CCONJ
faba-271	53	6	generally	generally	ADV
faba-271	53	7	accepted	accept	VERB
faba-271	53	8	accounting	accounting	NOUN
faba-271	53	9	principles	principle	NOUN
faba-271	53	10	require	require	VERB
faba-271	53	11	that	that	SCONJ
faba-271	53	12	assets	asset	NOUN
faba-271	53	13	and	and	CCONJ
faba-271	53	14	liabilities	liability	NOUN
faba-271	53	15	be	be	AUX
faba-271	53	16	measured	measure	VERB
faba-271	53	17	at	at	ADP
faba-271	53	18	fair	fair	ADJ
faba-271	53	19	value	value	NOUN
faba-271	53	20	,	,	PUNCT
faba-271	53	21	“	"	PUNCT
faba-271	53	22	which	which	PRON
faba-271	53	23	is	be	AUX
faba-271	53	24	the	the	DET
faba-271	53	25	price	price	NOUN
faba-271	53	26	that	that	PRON
faba-271	53	27	would	would	AUX
faba-271	53	28	have	have	AUX
faba-271	53	29	been	be	AUX
faba-271	53	30	received	receive	VERB
faba-271	53	31	or	or	CCONJ
faba-271	53	32	paid	pay	VERB
faba-271	53	33	voluntarily	voluntarily	ADV
faba-271	53	34	by	by	ADP
faba-271	53	35	market	market	NOUN
faba-271	53	36	participants	participant	NOUN
faba-271	53	37	as	as	ADP
faba-271	53	38	a	a	DET
faba-271	53	39	result	result	NOUN
faba-271	53	40	of	of	ADP
faba-271	53	41	the	the	DET
faba-271	53	42	sale	sale	NOUN
faba-271	53	43	of	of	ADP
faba-271	53	44	an	an	DET
faba-271	53	45	asset	asset	NOUN
faba-271	53	46	or	or	CCONJ
faba-271	53	47	the	the	DET
faba-271	53	48	transfer	transfer	NOUN
faba-271	53	49	of	of	ADP
faba-271	53	50	a	a	DET
faba-271	53	51	liability	liability	NOUN
faba-271	53	52	on	on	ADP
faba-271	53	53	the	the	DET
faba-271	53	54	date	date	NOUN
faba-271	53	55	of	of	ADP
faba-271	53	56	measurement	measurement	NOUN
faba-271	53	57	”	"	PUNCT
faba-271	53	58	(	(	PUNCT
faba-271	53	59	maisuradze	maisuradze	NOUN
faba-271	53	60	and	and	CCONJ
faba-271	53	61	vardiashvili	vardiashvili	NOUN
faba-271	53	62	2016	2016	NUM
faba-271	53	63	)	)	PUNCT
faba-271	53	64	.	.	PUNCT
faba-271	54	1	when	when	SCONJ
faba-271	54	2	measuring	measure	VERB
faba-271	54	3	the	the	DET
faba-271	54	4	fair	fair	ADJ
faba-271	54	5	value	value	NOUN
faba-271	54	6	of	of	ADP
faba-271	54	7	a	a	DET
faba-271	54	8	non	non	ADJ
faba-271	54	9	-	-	ADJ
faba-271	54	10	financial	financial	ADJ
faba-271	54	11	asset	asset	NOUN
faba-271	54	12	,	,	PUNCT
faba-271	54	13	the	the	DET
faba-271	54	14	ability	ability	NOUN
faba-271	54	15	of	of	ADP
faba-271	54	16	a	a	DET
faba-271	54	17	market	market	NOUN
faba-271	54	18	participant	participant	NOUN
faba-271	54	19	to	to	PART
faba-271	54	20	obtain	obtain	VERB
faba-271	54	21	economic	economic	ADJ
faba-271	54	22	benefits	benefit	NOUN
faba-271	54	23	through	through	ADP
faba-271	54	24	the	the	DET
faba-271	54	25	asset	asset	NOUN
faba-271	54	26	’s	’s	PART
faba-271	54	27	highest	high	ADJ
faba-271	54	28	and	and	CCONJ
faba-271	54	29	best	good	ADJ
faba-271	54	30	use	use	NOUN
faba-271	54	31	is	be	AUX
faba-271	54	32	taken	take	VERB
faba-271	54	33	into	into	ADP
faba-271	54	34	account	account	NOUN
faba-271	54	35	(	(	PUNCT
faba-271	54	36	vardiashvili	vardiashvili	NOUN
faba-271	54	37	2018	2018	NUM
faba-271	54	38	)	)	PUNCT
faba-271	54	39	.	.	PUNCT
faba-271	55	1	entities	entity	NOUN
faba-271	55	2	must	must	AUX
faba-271	55	3	perform	perform	VERB
faba-271	55	4	regular	regular	ADJ
faba-271	55	5	measurements	measurement	NOUN
faba-271	55	6	of	of	ADP
faba-271	55	7	their	their	PRON
faba-271	55	8	property	property	NOUN
faba-271	55	9	and	and	CCONJ
faba-271	55	10	liabilities	liability	NOUN
faba-271	55	11	to	to	PART
faba-271	55	12	ensure	ensure	VERB
faba-271	55	13	compliance	compliance	NOUN
faba-271	55	14	with	with	ADP
faba-271	55	15	the	the	DET
faba-271	55	16	requirements	requirement	NOUN
faba-271	55	17	of	of	ADP
faba-271	55	18	accounting	accounting	NOUN
faba-271	55	19	standards	standard	NOUN
faba-271	55	20	(	(	PUNCT
faba-271	55	21	maisuradze	maisuradze	NOUN
faba-271	55	22	2017	2017	NUM
faba-271	55	23	)	)	PUNCT
faba-271	55	24	.	.	PUNCT
faba-271	56	1	the	the	DET
faba-271	56	2	frequency	frequency	NOUN
faba-271	56	3	of	of	ADP
faba-271	56	4	revaluations	revaluation	NOUN
faba-271	56	5	depends	depend	VERB
faba-271	56	6	on	on	ADP
faba-271	56	7	changes	change	NOUN
faba-271	56	8	in	in	ADP
faba-271	56	9	the	the	DET
faba-271	56	10	fair	fair	ADJ
faba-271	56	11	value	value	NOUN
faba-271	56	12	of	of	ADP
faba-271	56	13	the	the	DET
faba-271	56	14	property	property	NOUN
faba-271	56	15	,	,	PUNCT
faba-271	56	16	plant	plant	NOUN
faba-271	56	17	,	,	PUNCT
faba-271	56	18	and	and	CCONJ
faba-271	56	19	equipment	equipment	NOUN
faba-271	56	20	being	be	AUX
faba-271	56	21	revalued	revalue	VERB
faba-271	56	22	.	.	PUNCT
faba-271	57	1	when	when	SCONJ
faba-271	57	2	the	the	DET
faba-271	57	3	fair	fair	ADJ
faba-271	57	4	value	value	NOUN
faba-271	57	5	of	of	ADP
faba-271	57	6	a	a	DET
faba-271	57	7	revalued	revalue	VERB
faba-271	57	8	asset	asset	NOUN
faba-271	57	9	differs	differ	VERB
faba-271	57	10	materially	materially	ADV
faba-271	57	11	from	from	ADP
faba-271	57	12	its	its	PRON
faba-271	57	13	carrying	carrying	NOUN
faba-271	57	14	amount	amount	NOUN
faba-271	57	15	,	,	PUNCT
faba-271	57	16	another	another	DET
faba-271	57	17	revaluation	revaluation	NOUN
faba-271	57	18	is	be	AUX
faba-271	57	19	necessary	necessary	ADJ
faba-271	57	20	to	to	PART
faba-271	57	21	ensure	ensure	VERB
faba-271	57	22	that	that	SCONJ
faba-271	57	23	,	,	PUNCT
faba-271	57	24	at	at	ADP
faba-271	57	25	the	the	DET
faba-271	57	26	end	end	NOUN
faba-271	57	27	of	of	ADP
faba-271	57	28	the	the	DET
faba-271	57	29	reporting	reporting	NOUN
faba-271	57	30	period	period	NOUN
faba-271	57	31	,	,	PUNCT
faba-271	57	32	the	the	DET
faba-271	57	33	asset	asset	NOUN
faba-271	57	34	’s	’s	PART
faba-271	57	35	carrying	carry	VERB
faba-271	57	36	value	value	NOUN
faba-271	57	37	does	do	AUX
faba-271	57	38	not	not	PART
faba-271	57	39	differ	differ	VERB
faba-271	57	40	substantially	substantially	ADV
faba-271	57	41	from	from	ADP
faba-271	57	42	its	its	PRON
faba-271	57	43	current	current	ADJ
faba-271	57	44	value	value	NOUN
faba-271	57	45	.	.	PUNCT
faba-271	58	1	for	for	ADP
faba-271	58	2	assets	asset	NOUN
faba-271	58	3	with	with	ADP
faba-271	58	4	relatively	relatively	ADV
faba-271	58	5	stable	stable	ADJ
faba-271	58	6	market	market	NOUN
faba-271	58	7	prices	price	NOUN
faba-271	58	8	,	,	PUNCT
faba-271	58	9	it	it	PRON
faba-271	58	10	is	be	AUX
faba-271	58	11	generally	generally	ADV
faba-271	58	12	sufficient	sufficient	ADJ
faba-271	58	13	to	to	PART
faba-271	58	14	conduct	conduct	VERB
faba-271	58	15	a	a	DET
faba-271	58	16	revaluation	revaluation	NOUN
faba-271	58	17	every	every	DET
faba-271	58	18	three	three	NUM
faba-271	58	19	to	to	PART
faba-271	58	20	five	five	NUM
faba-271	58	21	years	year	NOUN
faba-271	58	22	(	(	PUNCT
faba-271	58	23	ifrs	ifrs	PROPN
faba-271	58	24	foundation	foundation	PROPN
faba-271	58	25	2024	2024	NUM
faba-271	58	26	)	)	PUNCT
faba-271	58	27	.	.	PUNCT
faba-271	59	1	another	another	DET
faba-271	59	2	important	important	ADJ
faba-271	59	3	reason	reason	NOUN
faba-271	59	4	for	for	ADP
faba-271	59	5	measuring	measure	VERB
faba-271	59	6	assets	asset	NOUN
faba-271	59	7	and	and	CCONJ
faba-271	59	8	liabilities	liability	NOUN
faba-271	59	9	is	be	AUX
faba-271	59	10	to	to	PART
faba-271	59	11	promote	promote	VERB
faba-271	59	12	transparency	transparency	NOUN
faba-271	59	13	and	and	CCONJ
faba-271	59	14	accountability	accountability	NOUN
faba-271	59	15	.	.	PUNCT
faba-271	60	1	as	as	ADP
faba-271	60	2	sabauri	sabauri	PROPN
faba-271	60	3	(	(	PUNCT
faba-271	60	4	2018	2018	NUM
faba-271	60	5	)	)	PUNCT
faba-271	60	6	notes	note	NOUN
faba-271	60	7	,	,	PUNCT
faba-271	60	8	“	"	PUNCT
faba-271	60	9	financial	financial	ADJ
faba-271	60	10	reporting	reporting	NOUN
faba-271	60	11	is	be	AUX
faba-271	60	12	of	of	ADP
faba-271	60	13	great	great	ADJ
faba-271	60	14	importance	importance	NOUN
faba-271	60	15	for	for	ADP
faba-271	60	16	consumers	consumer	NOUN
faba-271	60	17	who	who	PRON
faba-271	60	18	need	need	VERB
faba-271	60	19	proper	proper	ADJ
faba-271	60	20	accounting	accounting	NOUN
faba-271	60	21	information	information	NOUN
faba-271	60	22	to	to	PART
faba-271	60	23	make	make	VERB
faba-271	60	24	investment	investment	NOUN
faba-271	60	25	and	and	CCONJ
faba-271	60	26	other	other	ADJ
faba-271	60	27	decisions	decision	NOUN
faba-271	60	28	.	.	PUNCT
faba-271	60	29	”	"	PUNCT
faba-271	61	1	additionally	additionally	ADV
faba-271	61	2	,	,	PUNCT
faba-271	61	3	asset	asset	NOUN
faba-271	61	4	measurement	measurement	NOUN
faba-271	61	5	plays	play	VERB
faba-271	61	6	a	a	DET
faba-271	61	7	key	key	ADJ
faba-271	61	8	role	role	NOUN
faba-271	61	9	in	in	ADP
faba-271	61	10	taxation	taxation	NOUN
faba-271	61	11	,	,	PUNCT
faba-271	61	12	insurance	insurance	NOUN
faba-271	61	13	,	,	PUNCT
faba-271	61	14	and	and	CCONJ
faba-271	61	15	legal	legal	ADJ
faba-271	61	16	disputes	dispute	NOUN
faba-271	61	17	.	.	PUNCT
faba-271	62	1	for	for	ADP
faba-271	62	2	instance	instance	NOUN
faba-271	62	3	,	,	PUNCT
faba-271	62	4	in	in	ADP
faba-271	62	5	order	order	NOUN
faba-271	62	6	to	to	PART
faba-271	62	7	calculate	calculate	VERB
faba-271	62	8	tax	tax	NOUN
faba-271	62	9	liability	liability	NOUN
faba-271	62	10	or	or	CCONJ
faba-271	62	11	for	for	ADP
faba-271	62	12	insurance	insurance	NOUN
faba-271	62	13	purposes	purpose	NOUN
faba-271	62	14	,	,	PUNCT
faba-271	62	15	entities	entity	NOUN
faba-271	62	16	must	must	AUX
faba-271	62	17	determine	determine	VERB
faba-271	62	18	the	the	DET
faba-271	62	19	value	value	NOUN
faba-271	62	20	of	of	ADP
faba-271	62	21	their	their	PRON
faba-271	62	22	property	property	NOUN
faba-271	62	23	.	.	PUNCT
faba-271	63	1	in	in	ADP
faba-271	63	2	legal	legal	ADJ
faba-271	63	3	disputes	dispute	NOUN
faba-271	63	4	,	,	PUNCT
faba-271	63	5	measurement	measurement	NOUN
faba-271	63	6	is	be	AUX
faba-271	63	7	often	often	ADV
faba-271	63	8	required	require	VERB
faba-271	63	9	as	as	ADP
faba-271	63	10	evidence	evidence	NOUN
faba-271	63	11	in	in	ADP
faba-271	63	12	court	court	NOUN
faba-271	63	13	(	(	PUNCT
faba-271	63	14	sabauri	sabauri	PROPN
faba-271	63	15	and	and	CCONJ
faba-271	63	16	kvatashidze	kvatashidze	NOUN
faba-271	63	17	2022	2022	NUM
faba-271	63	18	)	)	PUNCT
faba-271	63	19	.	.	PUNCT
faba-271	64	1	measurement	measurement	NOUN
faba-271	64	2	,	,	PUNCT
faba-271	64	3	one	one	NUM
faba-271	64	4	of	of	ADP
faba-271	64	5	the	the	DET
faba-271	64	6	main	main	ADJ
faba-271	64	7	components	component	NOUN
faba-271	64	8	of	of	ADP
faba-271	64	9	financial	financial	ADJ
faba-271	64	10	statements	statement	NOUN
faba-271	64	11	,	,	PUNCT
faba-271	64	12	often	often	ADV
faba-271	64	13	relies	rely	VERB
faba-271	64	14	on	on	ADP
faba-271	64	15	the	the	DET
faba-271	64	16	use	use	NOUN
faba-271	64	17	of	of	ADP
faba-271	64	18	complex	complex	ADJ
faba-271	64	19	models	model	NOUN
faba-271	64	20	and	and	CCONJ
faba-271	64	21	professional	professional	ADJ
faba-271	64	22	judgment	judgment	NOUN
faba-271	64	23	.	.	PUNCT
faba-271	65	1	as	as	ADP
faba-271	65	2	a	a	DET
faba-271	65	3	result	result	NOUN
faba-271	65	4	,	,	PUNCT
faba-271	65	5	it	it	PRON
faba-271	65	6	is	be	AUX
faba-271	65	7	frequently	frequently	ADV
faba-271	65	8	subjective	subjective	ADJ
faba-271	65	9	.	.	PUNCT
faba-271	66	1	selecting	select	VERB
faba-271	66	2	an	an	DET
faba-271	66	3	appropriate	appropriate	ADJ
faba-271	66	4	basis	basis	NOUN
faba-271	66	5	for	for	ADP
faba-271	66	6	measuring	measure	VERB
faba-271	66	7	assets	asset	NOUN
faba-271	66	8	and	and	CCONJ
faba-271	66	9	liabilities	liability	NOUN
faba-271	66	10	supports	support	VERB
faba-271	66	11	the	the	DET
faba-271	66	12	objectives	objective	NOUN
faba-271	66	13	of	of	ADP
faba-271	66	14	financial	financial	ADJ
faba-271	66	15	reporting	reporting	NOUN
faba-271	66	16	in	in	ADP
faba-271	66	17	the	the	DET
faba-271	66	18	public	public	ADJ
faba-271	66	19	sector	sector	NOUN
faba-271	66	20	by	by	ADP
faba-271	66	21	providing	provide	VERB
faba-271	66	22	information	information	NOUN
faba-271	66	23	that	that	PRON
faba-271	66	24	enables	enable	VERB
faba-271	66	25	users	user	NOUN
faba-271	66	26	to	to	PART
faba-271	66	27	assess	assess	VERB
faba-271	66	28	:	:	PUNCT
faba-271	66	29			NOUN
faba-271	66	30	the	the	DET
faba-271	66	31	cost	cost	NOUN
faba-271	66	32	of	of	ADP
faba-271	66	33	services	service	NOUN
faba-271	66	34	delivered	deliver	VERB
faba-271	66	35	during	during	ADP
faba-271	66	36	the	the	DET
faba-271	66	37	period	period	NOUN
faba-271	66	38	,	,	PUNCT
faba-271	66	39	whether	whether	SCONJ
faba-271	66	40	based	base	VERB
faba-271	66	41	on	on	ADP
faba-271	66	42	historical	historical	ADJ
faba-271	66	43	or	or	CCONJ
faba-271	66	44	current	current	ADJ
faba-271	66	45	terms	term	NOUN
faba-271	66	46	;	;	PUNCT
faba-271	66	47			PRON
faba-271	66	48	the	the	DET
faba-271	66	49	operational	operational	ADJ
faba-271	66	50	capacity	capacity	NOUN
faba-271	66	51	of	of	ADP
faba-271	66	52	the	the	DET
faba-271	66	53	entity	entity	NOUN
faba-271	66	54	to	to	PART
faba-271	66	55	sustain	sustain	VERB
faba-271	66	56	service	service	NOUN
faba-271	66	57	delivery	delivery	NOUN
faba-271	66	58	in	in	ADP
faba-271	66	59	future	future	ADJ
faba-271	66	60	periods	period	NOUN
faba-271	66	61	using	use	VERB
faba-271	66	62	physical	physical	ADJ
faba-271	66	63	and	and	CCONJ
faba-271	66	64	other	other	ADJ
faba-271	66	65	resources	resource	NOUN
faba-271	66	66	;	;	PUNCT
faba-271	66	67	and	and	CCONJ
faba-271	66	68			DET
faba-271	66	69	the	the	DET
faba-271	66	70	financial	financial	ADJ
faba-271	66	71	capacity	capacity	NOUN
faba-271	66	72	of	of	ADP
faba-271	66	73	the	the	DET
faba-271	66	74	entity	entity	NOUN
faba-271	66	75	to	to	PART
faba-271	66	76	fund	fund	VERB
faba-271	66	77	its	its	PRON
faba-271	66	78	activities	activity	NOUN
faba-271	66	79	(	(	PUNCT
faba-271	66	80	conceptual	conceptual	ADJ
faba-271	66	81	framework	framework	NOUN
faba-271	66	82	2024	2024	NUM
faba-271	66	83	)	)	PUNCT
faba-271	66	84	.	.	PUNCT
faba-271	67	1	mariam	mariam	PROPN
faba-271	67	2	vardiashvili	vardiashvili	PROPN
faba-271	67	3	/	/	SYM
faba-271	67	4	finance	finance	NOUN
faba-271	67	5	,	,	PUNCT
faba-271	67	6	accounting	accounting	NOUN
faba-271	67	7	and	and	CCONJ
faba-271	67	8	business	business	NOUN
faba-271	67	9	analysis	analysis	NOUN
faba-271	67	10	,	,	PUNCT
faba-271	67	11	volume	volume	NOUN
faba-271	67	12	7	7	NUM
faba-271	67	13	,	,	PUNCT
faba-271	67	14	issue	issue	NOUN
faba-271	67	15	1	1	NUM
faba-271	67	16	,	,	PUNCT
faba-271	67	17	2025	2025	NUM
faba-271	67	18	112	112	NUM
faba-271	67	19	thus	thus	ADV
faba-271	67	20	,	,	PUNCT
faba-271	67	21	measurement	measurement	NOUN
faba-271	67	22	plays	play	VERB
faba-271	67	23	a	a	DET
faba-271	67	24	crucial	crucial	ADJ
faba-271	67	25	role	role	NOUN
faba-271	67	26	in	in	ADP
faba-271	67	27	presenting	present	VERB
faba-271	67	28	high	high	ADJ
faba-271	67	29	-	-	PUNCT
faba-271	67	30	quality	quality	NOUN
faba-271	67	31	financial	financial	ADJ
faba-271	67	32	information	information	NOUN
faba-271	67	33	.	.	PUNCT
faba-271	68	1	in	in	ADP
faba-271	68	2	order	order	NOUN
faba-271	68	3	to	to	PART
faba-271	68	4	recognize	recognize	VERB
faba-271	68	5	elements	element	NOUN
faba-271	68	6	in	in	ADP
faba-271	68	7	the	the	DET
faba-271	68	8	financial	financial	ADJ
faba-271	68	9	statements	statement	NOUN
faba-271	68	10	,	,	PUNCT
faba-271	68	11	it	it	PRON
faba-271	68	12	is	be	AUX
faba-271	68	13	essential	essential	ADJ
faba-271	68	14	to	to	PART
faba-271	68	15	determine	determine	VERB
faba-271	68	16	their	their	PRON
faba-271	68	17	monetary	monetary	ADJ
faba-271	68	18	value	value	NOUN
faba-271	68	19	.	.	PUNCT
faba-271	69	1	this	this	PRON
faba-271	69	2	can	can	AUX
faba-271	69	3	be	be	AUX
faba-271	69	4	achieved	achieve	VERB
faba-271	69	5	only	only	ADV
faba-271	69	6	through	through	ADP
faba-271	69	7	the	the	DET
faba-271	69	8	measurement	measurement	NOUN
faba-271	69	9	process	process	NOUN
faba-271	69	10	,	,	PUNCT
faba-271	69	11	which	which	PRON
faba-271	69	12	involves	involve	VERB
faba-271	69	13	selecting	select	VERB
faba-271	69	14	the	the	DET
faba-271	69	15	appropriate	appropriate	ADJ
faba-271	69	16	basis	basis	NOUN
faba-271	69	17	and	and	CCONJ
faba-271	69	18	method	method	NOUN
faba-271	69	19	of	of	ADP
faba-271	69	20	measurement	measurement	NOUN
faba-271	69	21	(	(	PUNCT
faba-271	69	22	vardiashvili	vardiashvili	NOUN
faba-271	69	23	2019	2019	NUM
faba-271	69	24	)	)	PUNCT
faba-271	69	25	.	.	PUNCT
faba-271	70	1	changes	change	NOUN
faba-271	70	2	made	make	VERB
faba-271	70	3	in	in	ADP
faba-271	70	4	ipsas	ipsa	NOUN
faba-271	70	5	the	the	DET
faba-271	70	6	primary	primary	ADJ
faba-271	70	7	purpose	purpose	NOUN
faba-271	70	8	of	of	ADP
faba-271	70	9	owning	own	VERB
faba-271	70	10	assets	asset	NOUN
faba-271	70	11	in	in	ADP
faba-271	70	12	the	the	DET
faba-271	70	13	public	public	ADJ
faba-271	70	14	sector	sector	NOUN
faba-271	70	15	is	be	AUX
faba-271	70	16	to	to	PART
faba-271	70	17	provide	provide	VERB
faba-271	70	18	services	service	NOUN
faba-271	70	19	to	to	ADP
faba-271	70	20	the	the	DET
faba-271	70	21	public	public	ADJ
faba-271	70	22	free	free	ADJ
faba-271	70	23	of	of	ADP
faba-271	70	24	charge	charge	NOUN
faba-271	70	25	.	.	PUNCT
faba-271	71	1	however	however	ADV
faba-271	71	2	,	,	PUNCT
faba-271	71	3	under	under	ADP
faba-271	71	4	certain	certain	ADJ
faba-271	71	5	circumstances	circumstance	NOUN
faba-271	71	6	,	,	PUNCT
faba-271	71	7	public	public	ADJ
faba-271	71	8	sector	sector	NOUN
faba-271	71	9	entities	entity	NOUN
faba-271	71	10	may	may	AUX
faba-271	71	11	use	use	VERB
faba-271	71	12	a	a	DET
faba-271	71	13	portion	portion	NOUN
faba-271	71	14	of	of	ADP
faba-271	71	15	their	their	PRON
faba-271	71	16	assets	asset	NOUN
faba-271	71	17	to	to	PART
faba-271	71	18	generate	generate	VERB
faba-271	71	19	income	income	NOUN
faba-271	71	20	through	through	ADP
faba-271	71	21	commercial	commercial	ADJ
faba-271	71	22	activities	activity	NOUN
faba-271	71	23	(	(	PUNCT
faba-271	71	24	vardiashvili	vardiashvili	NOUN
faba-271	71	25	2024a	2024a	NUM
faba-271	71	26	)	)	PUNCT
faba-271	71	27	.	.	PUNCT
faba-271	72	1	as	as	ADP
faba-271	72	2	a	a	DET
faba-271	72	3	result	result	NOUN
faba-271	72	4	,	,	PUNCT
faba-271	72	5	some	some	DET
faba-271	72	6	assets	asset	NOUN
faba-271	72	7	are	be	AUX
faba-271	72	8	cashgenerating	cashgenerate	VERB
faba-271	72	9	,	,	PUNCT
faba-271	72	10	while	while	SCONJ
faba-271	72	11	others	other	NOUN
faba-271	72	12	are	be	AUX
faba-271	72	13	not	not	PART
faba-271	72	14	.	.	PUNCT
faba-271	73	1	accordingly	accordingly	ADV
faba-271	73	2	,	,	PUNCT
faba-271	73	3	the	the	DET
faba-271	73	4	criteria	criterion	NOUN
faba-271	73	5	for	for	ADP
faba-271	73	6	recognizing	recognize	VERB
faba-271	73	7	fixed	fix	VERB
faba-271	73	8	assets	asset	NOUN
faba-271	73	9	incorporate	incorporate	VERB
faba-271	73	10	both	both	DET
faba-271	73	11	concepts	concept	NOUN
faba-271	73	12	:	:	PUNCT
faba-271	73	13	economic	economic	ADJ
faba-271	73	14	benefit	benefit	NOUN
faba-271	73	15	and	and	CCONJ
faba-271	73	16	service	service	NOUN
faba-271	73	17	potential	potential	NOUN
faba-271	73	18	.	.	PUNCT
faba-271	74	1	assets	asset	NOUN
faba-271	74	2	that	that	PRON
faba-271	74	3	support	support	VERB
faba-271	74	4	the	the	DET
faba-271	74	5	core	core	NOUN
faba-271	74	6	functions	function	NOUN
faba-271	74	7	of	of	ADP
faba-271	74	8	public	public	ADJ
faba-271	74	9	sector	sector	NOUN
faba-271	74	10	entities	entity	NOUN
faba-271	74	11	generally	generally	ADV
faba-271	74	12	do	do	AUX
faba-271	74	13	not	not	PART
faba-271	74	14	generate	generate	VERB
faba-271	74	15	cash	cash	NOUN
faba-271	74	16	flows	flow	NOUN
faba-271	74	17	but	but	CCONJ
faba-271	74	18	serve	serve	VERB
faba-271	74	19	as	as	ADP
faba-271	74	20	a	a	DET
faba-271	74	21	fundamental	fundamental	ADJ
faba-271	74	22	basis	basis	NOUN
faba-271	74	23	for	for	ADP
faba-271	74	24	fulfilling	fulfil	VERB
faba-271	74	25	these	these	DET
faba-271	74	26	functions	function	NOUN
faba-271	74	27	(	(	PUNCT
faba-271	74	28	vardiashvili	vardiashvili	NOUN
faba-271	74	29	and	and	CCONJ
faba-271	74	30	maisuradze	maisuradze	NOUN
faba-271	74	31	2017	2017	NUM
faba-271	74	32	)	)	PUNCT
faba-271	74	33	.	.	PUNCT
faba-271	75	1	to	to	PART
faba-271	75	2	measure	measure	VERB
faba-271	75	3	assets	asset	NOUN
faba-271	75	4	in	in	ADP
faba-271	75	5	such	such	ADJ
faba-271	75	6	cases	case	NOUN
faba-271	75	7	,	,	PUNCT
faba-271	75	8	an	an	DET
faba-271	75	9	entity	entity	NOUN
faba-271	75	10	may	may	AUX
faba-271	75	11	independently	independently	ADV
faba-271	75	12	develop	develop	VERB
faba-271	75	13	criteria	criterion	NOUN
faba-271	75	14	—	—	PUNCT
faba-271	75	15	in	in	ADP
faba-271	75	16	line	line	NOUN
faba-271	75	17	with	with	ADP
faba-271	75	18	the	the	DET
faba-271	75	19	requirements	requirement	NOUN
faba-271	75	20	of	of	ADP
faba-271	75	21	the	the	DET
faba-271	75	22	relevant	relevant	ADJ
faba-271	75	23	standard	standard	NOUN
faba-271	75	24	—	—	PUNCT
faba-271	75	25	to	to	PART
faba-271	75	26	distinguish	distinguish	VERB
faba-271	75	27	between	between	ADP
faba-271	75	28	cash	cash	NOUN
faba-271	75	29	-	-	PUNCT
faba-271	75	30	generating	generate	VERB
faba-271	75	31	and	and	CCONJ
faba-271	75	32	non	non	ADJ
faba-271	75	33	-	-	ADJ
faba-271	75	34	cash	cash	NOUN
faba-271	75	35	-	-	PUNCT
faba-271	75	36	generating	generate	VERB
faba-271	75	37	assets	asset	NOUN
faba-271	75	38	(	(	PUNCT
faba-271	75	39	vardiashvili	vardiashvili	NOUN
faba-271	75	40	2024b	2024b	NUM
faba-271	75	41	)	)	PUNCT
faba-271	75	42	,	,	PUNCT
faba-271	75	43	as	as	SCONJ
faba-271	75	44	this	this	DET
faba-271	75	45	distinction	distinction	NOUN
faba-271	75	46	affects	affect	VERB
faba-271	75	47	the	the	DET
faba-271	75	48	classification	classification	NOUN
faba-271	75	49	of	of	ADP
faba-271	75	50	assets	asset	NOUN
faba-271	75	51	held	hold	VERB
faba-271	75	52	by	by	ADP
faba-271	75	53	the	the	DET
faba-271	75	54	entity	entity	NOUN
faba-271	75	55	.	.	PUNCT
faba-271	76	1	public	public	ADJ
faba-271	76	2	sector	sector	NOUN
faba-271	76	3	entities	entity	NOUN
faba-271	76	4	often	often	ADV
faba-271	76	5	acquire	acquire	VERB
faba-271	76	6	assets	asset	NOUN
faba-271	76	7	that	that	PRON
faba-271	76	8	are	be	AUX
faba-271	76	9	tailored	tailor	VERB
faba-271	76	10	to	to	ADP
faba-271	76	11	specific	specific	ADJ
faba-271	76	12	operational	operational	ADJ
faba-271	76	13	requirements	requirement	NOUN
faba-271	76	14	and	and	CCONJ
faba-271	76	15	for	for	ADP
faba-271	76	16	which	which	PRON
faba-271	76	17	other	other	ADJ
faba-271	76	18	market	market	NOUN
faba-271	76	19	participants	participant	NOUN
faba-271	76	20	would	would	AUX
faba-271	76	21	be	be	AUX
faba-271	76	22	unwilling	unwilling	ADJ
faba-271	76	23	to	to	PART
faba-271	76	24	pay	pay	VERB
faba-271	76	25	a	a	DET
faba-271	76	26	comparable	comparable	ADJ
faba-271	76	27	price	price	NOUN
faba-271	76	28	.	.	PUNCT
faba-271	77	1	most	most	ADJ
faba-271	77	2	of	of	ADP
faba-271	77	3	these	these	DET
faba-271	77	4	assets	asset	NOUN
faba-271	77	5	have	have	VERB
faba-271	77	6	unique	unique	ADJ
faba-271	77	7	characteristics	characteristic	NOUN
faba-271	77	8	,	,	PUNCT
faba-271	77	9	making	make	VERB
faba-271	77	10	it	it	PRON
faba-271	77	11	nearly	nearly	ADV
faba-271	77	12	impossible	impossible	ADJ
faba-271	77	13	to	to	PART
faba-271	77	14	acquire	acquire	VERB
faba-271	77	15	or	or	CCONJ
faba-271	77	16	sell	sell	VERB
faba-271	77	17	them	they	PRON
faba-271	77	18	in	in	ADP
faba-271	77	19	open	open	ADJ
faba-271	77	20	,	,	PUNCT
faba-271	77	21	active	active	ADJ
faba-271	77	22	,	,	PUNCT
faba-271	77	23	and	and	CCONJ
faba-271	77	24	organized	organized	ADJ
faba-271	77	25	markets	market	NOUN
faba-271	77	26	.	.	PUNCT
faba-271	78	1	examples	example	NOUN
faba-271	78	2	include	include	VERB
faba-271	78	3	infrastructure	infrastructure	NOUN
faba-271	78	4	facilities	facility	NOUN
faba-271	78	5	such	such	ADJ
faba-271	78	6	as	as	ADP
faba-271	78	7	road	road	NOUN
faba-271	78	8	networks	network	NOUN
faba-271	78	9	,	,	PUNCT
faba-271	78	10	sewerage	sewerage	NOUN
faba-271	78	11	systems	system	NOUN
faba-271	78	12	,	,	PUNCT
faba-271	78	13	water	water	NOUN
faba-271	78	14	and	and	CCONJ
faba-271	78	15	electricity	electricity	NOUN
faba-271	78	16	supply	supply	NOUN
faba-271	78	17	systems	system	NOUN
faba-271	78	18	,	,	PUNCT
faba-271	78	19	communication	communication	NOUN
faba-271	78	20	networks	network	NOUN
faba-271	78	21	,	,	PUNCT
faba-271	78	22	as	as	ADV
faba-271	78	23	well	well	ADV
faba-271	78	24	as	as	ADP
faba-271	78	25	nuclear	nuclear	ADJ
faba-271	78	26	power	power	NOUN
faba-271	78	27	plants	plant	NOUN
faba-271	78	28	,	,	PUNCT
faba-271	78	29	railways	railway	NOUN
faba-271	78	30	,	,	PUNCT
faba-271	78	31	public	public	ADJ
faba-271	78	32	hospitals	hospital	NOUN
faba-271	78	33	,	,	PUNCT
faba-271	78	34	and	and	CCONJ
faba-271	78	35	similar	similar	ADJ
faba-271	78	36	assets	asset	NOUN
faba-271	78	37	.	.	PUNCT
faba-271	79	1	given	give	VERB
faba-271	79	2	the	the	DET
faba-271	79	3	specific	specific	ADJ
faba-271	79	4	nature	nature	NOUN
faba-271	79	5	of	of	ADP
faba-271	79	6	these	these	DET
faba-271	79	7	assets	asset	NOUN
faba-271	79	8	and	and	CCONJ
faba-271	79	9	the	the	DET
faba-271	79	10	fact	fact	NOUN
faba-271	79	11	that	that	SCONJ
faba-271	79	12	their	their	PRON
faba-271	79	13	use	use	NOUN
faba-271	79	14	by	by	ADP
faba-271	79	15	other	other	ADJ
faba-271	79	16	operators	operator	NOUN
faba-271	79	17	is	be	AUX
faba-271	79	18	limited	limited	ADJ
faba-271	79	19	,	,	PUNCT
faba-271	79	20	it	it	PRON
faba-271	79	21	is	be	AUX
faba-271	79	22	unlikely	unlikely	ADJ
faba-271	79	23	that	that	SCONJ
faba-271	79	24	an	an	DET
faba-271	79	25	active	active	ADJ
faba-271	79	26	market	market	NOUN
faba-271	79	27	exists	exist	VERB
faba-271	79	28	for	for	ADP
faba-271	79	29	them	they	PRON
faba-271	79	30	.	.	PUNCT
faba-271	80	1	this	this	PRON
faba-271	80	2	imposes	impose	VERB
faba-271	80	3	certain	certain	ADJ
faba-271	80	4	constraints	constraint	NOUN
faba-271	80	5	on	on	ADP
faba-271	80	6	the	the	DET
faba-271	80	7	selection	selection	NOUN
faba-271	80	8	of	of	ADP
faba-271	80	9	an	an	DET
faba-271	80	10	appropriate	appropriate	ADJ
faba-271	80	11	measurement	measurement	NOUN
faba-271	80	12	method	method	NOUN
faba-271	80	13	.	.	PUNCT
faba-271	81	1	however	however	ADV
faba-271	81	2	,	,	PUNCT
faba-271	81	3	in	in	ADP
faba-271	81	4	some	some	DET
faba-271	81	5	cases	case	NOUN
faba-271	81	6	,	,	PUNCT
faba-271	81	7	information	information	NOUN
faba-271	81	8	about	about	ADP
faba-271	81	9	the	the	DET
faba-271	81	10	initial	initial	ADJ
faba-271	81	11	or	or	CCONJ
faba-271	81	12	historical	historical	ADJ
faba-271	81	13	cost	cost	NOUN
faba-271	81	14	of	of	ADP
faba-271	81	15	non	non	ADJ
faba-271	81	16	-	-	ADJ
faba-271	81	17	financial	financial	ADJ
faba-271	81	18	assets	asset	NOUN
faba-271	81	19	is	be	AUX
faba-271	81	20	unavailable	unavailable	ADJ
faba-271	81	21	,	,	PUNCT
faba-271	81	22	and	and	CCONJ
faba-271	81	23	no	no	DET
faba-271	81	24	active	active	ADJ
faba-271	81	25	market	market	NOUN
faba-271	81	26	exists	exist	VERB
faba-271	81	27	through	through	ADP
faba-271	81	28	which	which	PRON
faba-271	81	29	their	their	PRON
faba-271	81	30	value	value	NOUN
faba-271	81	31	can	can	AUX
faba-271	81	32	be	be	AUX
faba-271	81	33	determined	determine	VERB
faba-271	81	34	.	.	PUNCT
faba-271	82	1	measuring	measure	VERB
faba-271	82	2	the	the	DET
faba-271	82	3	current	current	ADJ
faba-271	82	4	value	value	NOUN
faba-271	82	5	of	of	ADP
faba-271	82	6	non	non	ADJ
faba-271	82	7	-	-	ADJ
faba-271	82	8	financial	financial	ADJ
faba-271	82	9	assets	asset	NOUN
faba-271	82	10	held	hold	VERB
faba-271	82	11	for	for	ADP
faba-271	82	12	their	their	PRON
faba-271	82	13	operational	operational	ADJ
faba-271	82	14	capacity	capacity	NOUN
faba-271	82	15	—	—	PUNCT
faba-271	82	16	rather	rather	ADV
faba-271	82	17	than	than	ADP
faba-271	82	18	for	for	ADP
faba-271	82	19	generating	generate	VERB
faba-271	82	20	financial	financial	ADJ
faba-271	82	21	income	income	NOUN
faba-271	82	22	—	—	PUNCT
faba-271	82	23	cannot	cannot	ADV
faba-271	82	24	be	be	AUX
faba-271	82	25	effectively	effectively	ADV
faba-271	82	26	achieved	achieve	VERB
faba-271	82	27	using	use	VERB
faba-271	82	28	the	the	DET
faba-271	82	29	standard	standard	NOUN
faba-271	82	30	-	-	PUNCT
faba-271	82	31	defined	define	VERB
faba-271	82	32	measurement	measurement	NOUN
faba-271	82	33	models	model	NOUN
faba-271	82	34	in	in	ADP
faba-271	82	35	the	the	DET
faba-271	82	36	public	public	ADJ
faba-271	82	37	sector	sector	NOUN
faba-271	82	38	.	.	PUNCT
faba-271	83	1	this	this	PRON
faba-271	83	2	has	have	AUX
faba-271	83	3	presented	present	VERB
faba-271	83	4	an	an	DET
faba-271	83	5	ongoing	ongoing	ADJ
faba-271	83	6	challenge	challenge	NOUN
faba-271	83	7	in	in	ADP
faba-271	83	8	public	public	ADJ
faba-271	83	9	sector	sector	NOUN
faba-271	83	10	financial	financial	ADJ
faba-271	83	11	reporting	reporting	NOUN
faba-271	83	12	.	.	PUNCT
faba-271	84	1	to	to	PART
faba-271	84	2	address	address	VERB
faba-271	84	3	this	this	DET
faba-271	84	4	issue	issue	NOUN
faba-271	84	5	,	,	PUNCT
faba-271	84	6	in	in	ADP
faba-271	84	7	2021	2021	NUM
faba-271	84	8	,	,	PUNCT
faba-271	84	9	the	the	DET
faba-271	84	10	ipsasb	ipsasb	NOUN
faba-271	84	11	developed	develop	VERB
faba-271	84	12	two	two	NUM
faba-271	84	13	exposure	exposure	NOUN
faba-271	84	14	drafts	draft	NOUN
faba-271	84	15	:	:	PUNCT
faba-271	84	16	ed	ed	NOUN
faba-271	84	17	76	76	NUM
faba-271	84	18	conceptual	conceptual	ADJ
faba-271	84	19	framework	framework	NOUN
faba-271	84	20	update	update	NOUN
faba-271	84	21	:	:	PUNCT
faba-271	84	22	chapter	chapter	NOUN
faba-271	84	23	7	7	NUM
faba-271	84	24	,	,	PUNCT
faba-271	84	25	measurement	measurement	NOUN
faba-271	84	26	of	of	ADP
faba-271	84	27	assets	asset	NOUN
faba-271	84	28	and	and	CCONJ
faba-271	84	29	liabilities	liability	NOUN
faba-271	84	30	in	in	ADP
faba-271	84	31	financial	financial	ADJ
faba-271	84	32	statements	statement	NOUN
faba-271	84	33	and	and	CCONJ
faba-271	84	34	ed	ed	PROPN
faba-271	84	35	77	77	NUM
faba-271	84	36	measurement	measurement	NOUN
faba-271	84	37	.	.	PUNCT
faba-271	85	1	the	the	DET
faba-271	85	2	purpose	purpose	NOUN
faba-271	85	3	of	of	ADP
faba-271	85	4	these	these	DET
faba-271	85	5	drafts	draft	NOUN
faba-271	85	6	was	be	AUX
faba-271	85	7	to	to	PART
faba-271	85	8	enhance	enhance	VERB
faba-271	85	9	the	the	DET
faba-271	85	10	measurement	measurement	NOUN
faba-271	85	11	guidance	guidance	NOUN
faba-271	85	12	within	within	ADP
faba-271	85	13	ipsas	ipsa	NOUN
faba-271	85	14	and	and	CCONJ
faba-271	85	15	to	to	PART
faba-271	85	16	promote	promote	VERB
faba-271	85	17	greater	great	ADJ
faba-271	85	18	consistency	consistency	NOUN
faba-271	85	19	between	between	ADP
faba-271	85	20	the	the	DET
faba-271	85	21	conceptual	conceptual	ADJ
faba-271	85	22	framework	framework	NOUN
faba-271	85	23	and	and	CCONJ
faba-271	85	24	the	the	DET
faba-271	85	25	standards	standard	NOUN
faba-271	85	26	.	.	PUNCT
faba-271	86	1	the	the	DET
faba-271	86	2	updated	update	VERB
faba-271	86	3	conceptual	conceptual	ADJ
faba-271	86	4	framework	framework	NOUN
faba-271	86	5	simplifies	simplifie	NOUN
faba-271	86	6	measurement	measurement	NOUN
faba-271	86	7	principles	principle	NOUN
faba-271	86	8	by	by	ADP
faba-271	86	9	eliminating	eliminate	VERB
faba-271	86	10	rarely	rarely	ADV
faba-271	86	11	used	use	VERB
faba-271	86	12	measurement	measurement	NOUN
faba-271	86	13	methods	method	NOUN
faba-271	86	14	and	and	CCONJ
faba-271	86	15	placing	place	VERB
faba-271	86	16	greater	great	ADJ
faba-271	86	17	emphasis	emphasis	NOUN
faba-271	86	18	on	on	ADP
faba-271	86	19	those	those	PRON
faba-271	86	20	widely	widely	ADV
faba-271	86	21	applied	apply	VERB
faba-271	86	22	in	in	ADP
faba-271	86	23	the	the	DET
faba-271	86	24	financial	financial	ADJ
faba-271	86	25	statements	statement	NOUN
faba-271	86	26	of	of	ADP
faba-271	86	27	public	public	ADJ
faba-271	86	28	sector	sector	NOUN
faba-271	86	29	entities	entity	NOUN
faba-271	86	30	.	.	PUNCT
faba-271	87	1	to	to	PART
faba-271	87	2	align	align	VERB
faba-271	87	3	the	the	DET
faba-271	87	4	measurement	measurement	NOUN
faba-271	87	5	-	-	PUNCT
faba-271	87	6	related	relate	VERB
faba-271	87	7	revisions	revision	NOUN
faba-271	87	8	in	in	ADP
faba-271	87	9	the	the	DET
faba-271	87	10	conceptual	conceptual	ADJ
faba-271	87	11	framework	framework	NOUN
faba-271	87	12	with	with	ADP
faba-271	87	13	the	the	DET
faba-271	87	14	standards	standard	NOUN
faba-271	87	15	,	,	PUNCT
faba-271	87	16	the	the	DET
faba-271	87	17	ipsasb	ipsasb	NOUN
faba-271	87	18	issued	issue	VERB
faba-271	87	19	ipsas	ipsa	NOUN
faba-271	87	20	46	46	NUM
faba-271	87	21	—	—	PUNCT
faba-271	87	22	measurement	measurement	NOUN
faba-271	87	23	—	—	PUNCT
faba-271	87	24	in	in	ADP
faba-271	87	25	may	may	PROPN
faba-271	87	26	2023	2023	NUM
faba-271	87	27	,	,	PUNCT
faba-271	87	28	which	which	PRON
faba-271	87	29	will	will	AUX
faba-271	87	30	come	come	VERB
faba-271	87	31	into	into	ADP
faba-271	87	32	effect	effect	NOUN
faba-271	87	33	on	on	ADP
faba-271	87	34	1	1	NUM
faba-271	87	35	january	january	NOUN
faba-271	87	36	2025	2025	NUM
faba-271	87	37	.	.	PUNCT
faba-271	88	1	these	these	DET
faba-271	88	2	two	two	NUM
faba-271	88	3	developments	development	NOUN
faba-271	88	4	—	—	PUNCT
faba-271	88	5	the	the	DET
faba-271	88	6	conceptual	conceptual	ADJ
faba-271	88	7	framework	framework	NOUN
faba-271	88	8	update	update	NOUN
faba-271	88	9	and	and	CCONJ
faba-271	88	10	ipsas	ipsa	NOUN
faba-271	88	11	46	46	NUM
faba-271	88	12	—	—	PUNCT
faba-271	88	13	together	together	ADV
faba-271	88	14	establish	establish	VERB
faba-271	88	15	the	the	DET
faba-271	88	16	main	main	ADJ
faba-271	88	17	foundation	foundation	NOUN
faba-271	88	18	for	for	ADP
faba-271	88	19	measuring	measure	VERB
faba-271	88	20	financial	financial	ADJ
faba-271	88	21	elements	element	NOUN
faba-271	88	22	in	in	ADP
faba-271	88	23	public	public	ADJ
faba-271	88	24	sector	sector	NOUN
faba-271	88	25	financial	financial	ADJ
faba-271	88	26	statements	statement	NOUN
faba-271	88	27	.	.	PUNCT
faba-271	89	1	ipsas	ipsas	PROPN
faba-271	89	2	46	46	NUM
faba-271	89	3	serves	serve	VERB
faba-271	89	4	as	as	ADP
faba-271	89	5	an	an	DET
faba-271	89	6	intermediate	intermediate	ADJ
faba-271	89	7	link	link	NOUN
faba-271	89	8	between	between	ADP
faba-271	89	9	the	the	DET
faba-271	89	10	overarching	overarching	ADJ
faba-271	89	11	principles	principle	NOUN
faba-271	89	12	of	of	ADP
faba-271	89	13	the	the	DET
faba-271	89	14	conceptual	conceptual	ADJ
faba-271	89	15	framework	framework	NOUN
faba-271	89	16	and	and	CCONJ
faba-271	89	17	the	the	DET
faba-271	89	18	more	more	ADV
faba-271	89	19	detailed	detailed	ADJ
faba-271	89	20	individual	individual	ADJ
faba-271	89	21	standards	standard	NOUN
faba-271	89	22	that	that	PRON
faba-271	89	23	have	have	AUX
faba-271	89	24	also	also	ADV
faba-271	89	25	been	be	AUX
faba-271	89	26	updated	update	VERB
faba-271	89	27	.	.	PUNCT
faba-271	90	1	in	in	ADP
faba-271	90	2	addition	addition	NOUN
faba-271	90	3	to	to	ADP
faba-271	90	4	ipsas	ipsa	NOUN
faba-271	90	5	46	46	NUM
faba-271	90	6	,	,	PUNCT
faba-271	90	7	the	the	DET
faba-271	90	8	ipsasb	ipsasb	NOUN
faba-271	90	9	introduced	introduce	VERB
faba-271	90	10	further	further	ADJ
faba-271	90	11	updates	update	NOUN
faba-271	90	12	to	to	PART
faba-271	90	13	improve	improve	VERB
faba-271	90	14	measurement	measurement	NOUN
faba-271	90	15	and	and	CCONJ
faba-271	90	16	accounting	accounting	NOUN
faba-271	90	17	in	in	ADP
faba-271	90	18	the	the	DET
faba-271	90	19	public	public	ADJ
faba-271	90	20	sector	sector	NOUN
faba-271	90	21	.	.	PUNCT
faba-271	91	1	these	these	PRON
faba-271	91	2	include	include	VERB
faba-271	91	3	:	:	PUNCT
faba-271	91	4			NOUN
faba-271	91	5	ipsas	ipsa	VERB
faba-271	91	6	43	43	NUM
faba-271	91	7	–	–	PUNCT
faba-271	91	8	leases	lease	NOUN
faba-271	91	9	:	:	PUNCT
faba-271	91	10	amendments	amendment	NOUN
faba-271	91	11	in	in	ADP
faba-271	91	12	this	this	DET
faba-271	91	13	standard	standard	ADJ
faba-271	91	14	address	address	NOUN
faba-271	91	15	the	the	DET
faba-271	91	16	recognition	recognition	NOUN
faba-271	91	17	and	and	CCONJ
faba-271	91	18	measurement	measurement	NOUN
faba-271	91	19	of	of	ADP
faba-271	91	20	rightof	rightof	NOUN
faba-271	91	21	-	-	PUNCT
faba-271	91	22	use	use	NOUN
faba-271	91	23	assets	asset	NOUN
faba-271	91	24	,	,	PUNCT
faba-271	91	25	as	as	ADV
faba-271	91	26	well	well	ADV
faba-271	91	27	as	as	ADP
faba-271	91	28	related	related	ADJ
faba-271	91	29	risks	risk	NOUN
faba-271	91	30	and	and	CCONJ
faba-271	91	31	benefits	benefit	NOUN
faba-271	91	32	.	.	PUNCT
faba-271	92	1			X
faba-271	92	2	ipsas	ipsa	NOUN
faba-271	92	3	44	44	NUM
faba-271	92	4	–	–	PUNCT
faba-271	92	5	non	non	ADJ
faba-271	92	6	-	-	ADJ
faba-271	92	7	current	current	ADJ
faba-271	92	8	assets	asset	NOUN
faba-271	92	9	held	hold	VERB
faba-271	92	10	for	for	ADP
faba-271	92	11	sale	sale	NOUN
faba-271	92	12	and	and	CCONJ
faba-271	92	13	discontinued	discontinued	ADJ
faba-271	92	14	operations	operation	NOUN
faba-271	92	15	:	:	PUNCT
faba-271	92	16	modeled	model	VERB
faba-271	92	17	after	after	ADP
faba-271	92	18	ifrs	ifrs	PROPN
faba-271	92	19	5	5	NUM
faba-271	92	20	,	,	PUNCT
faba-271	92	21	this	this	DET
faba-271	92	22	new	new	ADJ
faba-271	92	23	standard	standard	NOUN
faba-271	92	24	provides	provide	VERB
faba-271	92	25	guidance	guidance	NOUN
faba-271	92	26	on	on	ADP
faba-271	92	27	the	the	DET
faba-271	92	28	accounting	accounting	NOUN
faba-271	92	29	and	and	CCONJ
faba-271	92	30	disclosure	disclosure	NOUN
faba-271	92	31	of	of	ADP
faba-271	92	32	assets	asset	NOUN
faba-271	92	33	held	hold	VERB
faba-271	92	34	for	for	ADP
faba-271	92	35	sale	sale	NOUN
faba-271	92	36	and	and	CCONJ
faba-271	92	37	discontinued	discontinue	VERB
faba-271	92	38	operations	operation	NOUN
faba-271	92	39	.	.	PUNCT
faba-271	93	1			X
faba-271	93	2	ipsas	ipsa	VERB
faba-271	93	3	45	45	NUM
faba-271	93	4	–	–	PUNCT
faba-271	93	5	property	property	NOUN
faba-271	93	6	,	,	PUNCT
faba-271	93	7	plant	plant	NOUN
faba-271	93	8	,	,	PUNCT
faba-271	93	9	and	and	CCONJ
faba-271	93	10	equipment	equipment	NOUN
faba-271	93	11	:	:	PUNCT
faba-271	93	12	aligned	align	VERB
faba-271	93	13	with	with	ADP
faba-271	93	14	changes	change	NOUN
faba-271	93	15	in	in	ADP
faba-271	93	16	measurement	measurement	NOUN
faba-271	93	17	approaches	approach	NOUN
faba-271	93	18	,	,	PUNCT
faba-271	93	19	this	this	DET
faba-271	93	20	standard	standard	NOUN
faba-271	93	21	introduces	introduce	VERB
faba-271	93	22	the	the	DET
faba-271	93	23	assessment	assessment	NOUN
faba-271	93	24	of	of	ADP
faba-271	93	25	current	current	ADJ
faba-271	93	26	operational	operational	ADJ
faba-271	93	27	value	value	NOUN
faba-271	93	28	for	for	ADP
faba-271	93	29	assets	asset	NOUN
faba-271	93	30	preserved	preserve	VERB
faba-271	93	31	for	for	ADP
faba-271	93	32	service	service	NOUN
faba-271	93	33	delivery	delivery	NOUN
faba-271	93	34	purposes	purpose	NOUN
faba-271	93	35	(	(	PUNCT
faba-271	93	36	according	accord	VERB
faba-271	93	37	to	to	ADP
faba-271	93	38	2023	2023	NUM
faba-271	93	39	updates	update	NOUN
faba-271	93	40	on	on	ADP
faba-271	93	41	global	global	ADJ
faba-271	93	42	public	public	ADJ
faba-271	93	43	sector	sector	NOUN
faba-271	93	44	reporting	reporting	NOUN
faba-271	93	45	standards	standard	NOUN
faba-271	94	1	[	[	X
faba-271	94	2	at	at	ADP
faba-271	94	3	-	-	PUNCT
faba-271	94	4	mia	mia	NOUN
faba-271	94	5	2024	2024	NUM
faba-271	94	6	]	]	PUNCT
faba-271	94	7	)	)	PUNCT
faba-271	94	8	.	.	PUNCT
faba-271	95	1	standardization	standardization	NOUN
faba-271	95	2	in	in	ADP
faba-271	95	3	public	public	ADJ
faba-271	95	4	sector	sector	NOUN
faba-271	95	5	accounting	accounting	NOUN
faba-271	95	6	remains	remain	VERB
faba-271	95	7	a	a	DET
faba-271	95	8	dynamic	dynamic	ADJ
faba-271	95	9	and	and	CCONJ
faba-271	95	10	evolving	evolve	VERB
faba-271	95	11	process	process	NOUN
faba-271	95	12	.	.	PUNCT
faba-271	96	1	all	all	PRON
faba-271	96	2	of	of	ADP
faba-271	96	3	these	these	DET
faba-271	96	4	standards	standard	NOUN
faba-271	96	5	contribute	contribute	VERB
faba-271	96	6	to	to	ADP
faba-271	96	7	enhancing	enhance	VERB
faba-271	96	8	financial	financial	ADJ
faba-271	96	9	reporting	reporting	NOUN
faba-271	96	10	by	by	ADP
faba-271	96	11	promoting	promote	VERB
faba-271	96	12	clarity	clarity	NOUN
faba-271	96	13	,	,	PUNCT
faba-271	96	14	consistency	consistency	NOUN
faba-271	96	15	,	,	PUNCT
faba-271	96	16	and	and	CCONJ
faba-271	96	17	sound	sound	ADJ
faba-271	96	18	foundational	foundational	ADJ
faba-271	96	19	principles	principle	NOUN
faba-271	96	20	for	for	ADP
faba-271	96	21	various	various	ADJ
faba-271	96	22	measurement	measurement	NOUN
faba-271	96	23	and	and	CCONJ
faba-271	96	24	recognition	recognition	NOUN
faba-271	96	25	practices	practice	NOUN
faba-271	96	26	(	(	PUNCT
faba-271	96	27	vardiashvili	vardiashvili	NOUN
faba-271	96	28	2015	2015	NUM
faba-271	96	29	)	)	PUNCT
faba-271	96	30	.	.	PUNCT
faba-271	97	1	these	these	DET
faba-271	97	2	changes	change	NOUN
faba-271	97	3	effectively	effectively	ADV
faba-271	97	4	address	address	VERB
faba-271	97	5	the	the	DET
faba-271	97	6	previously	previously	ADV
faba-271	97	7	existing	exist	VERB
faba-271	97	8	gap	gap	NOUN
faba-271	97	9	in	in	ADP
faba-271	97	10	the	the	DET
faba-271	97	11	international	international	ADJ
faba-271	97	12	public	public	ADJ
faba-271	97	13	sector	sector	NOUN
faba-271	97	14	accounting	accounting	NOUN
faba-271	97	15	standards	standard	NOUN
faba-271	97	16	(	(	PUNCT
faba-271	97	17	ipsas	ipsa	NOUN
faba-271	97	18	)	)	PUNCT
faba-271	97	19	regarding	regard	VERB
faba-271	97	20	the	the	DET
faba-271	97	21	measurement	measurement	NOUN
faba-271	97	22	of	of	ADP
faba-271	97	23	current	current	ADJ
faba-271	97	24	value	value	NOUN
faba-271	97	25	.	.	PUNCT
faba-271	98	1	ipsas	ipsas	PROPN
faba-271	98	2	46	46	NUM
faba-271	98	3	,	,	PUNCT
faba-271	98	4	measurement	measurement	NOUN
faba-271	98	5	,	,	PUNCT
faba-271	98	6	introduces	introduce	VERB
faba-271	98	7	a	a	DET
faba-271	98	8	mariam	mariam	PROPN
faba-271	98	9	vardiashvili	vardiashvili	PROPN
faba-271	98	10	/	/	SYM
faba-271	98	11	finance	finance	NOUN
faba-271	98	12	,	,	PUNCT
faba-271	98	13	accounting	accounting	NOUN
faba-271	98	14	and	and	CCONJ
faba-271	98	15	business	business	NOUN
faba-271	98	16	analysis	analysis	NOUN
faba-271	98	17	,	,	PUNCT
faba-271	98	18	volume	volume	NOUN
faba-271	98	19	7	7	NUM
faba-271	98	20	,	,	PUNCT
faba-271	98	21	issue	issue	NOUN
faba-271	98	22	1	1	NUM
faba-271	98	23	,	,	PUNCT
faba-271	98	24	2025	2025	NUM
faba-271	98	25	113	113	NUM
faba-271	98	26	unified	unified	ADJ
faba-271	98	27	framework	framework	NOUN
faba-271	98	28	that	that	PRON
faba-271	98	29	consolidates	consolidate	VERB
faba-271	98	30	key	key	ADJ
faba-271	98	31	concepts	concept	NOUN
faba-271	98	32	and	and	CCONJ
faba-271	98	33	recommendations	recommendation	NOUN
faba-271	98	34	on	on	ADP
faba-271	98	35	measurement	measurement	NOUN
faba-271	98	36	into	into	ADP
faba-271	98	37	a	a	DET
faba-271	98	38	single	single	ADJ
faba-271	98	39	standard	standard	NOUN
faba-271	98	40	,	,	PUNCT
faba-271	98	41	outlining	outline	VERB
faba-271	98	42	how	how	SCONJ
faba-271	98	43	various	various	ADJ
faba-271	98	44	measurement	measurement	NOUN
faba-271	98	45	methods	method	NOUN
faba-271	98	46	should	should	AUX
faba-271	98	47	be	be	AUX
faba-271	98	48	applied	apply	VERB
faba-271	98	49	in	in	ADP
faba-271	98	50	practice	practice	NOUN
faba-271	98	51	.	.	PUNCT
faba-271	99	1	the	the	DET
faba-271	99	2	revisions	revision	NOUN
faba-271	99	3	primarily	primarily	ADV
faba-271	99	4	focus	focus	VERB
faba-271	99	5	on	on	ADP
faba-271	99	6	the	the	DET
faba-271	99	7	determination	determination	NOUN
faba-271	99	8	of	of	ADP
faba-271	99	9	current	current	ADJ
faba-271	99	10	value	value	NOUN
faba-271	99	11	.	.	PUNCT
faba-271	100	1	the	the	DET
faba-271	100	2	following	follow	VERB
faba-271	100	3	new	new	ADJ
faba-271	100	4	approaches	approach	NOUN
faba-271	100	5	have	have	AUX
faba-271	100	6	been	be	AUX
faba-271	100	7	introduced	introduce	VERB
faba-271	100	8	to	to	PART
faba-271	100	9	replace	replace	VERB
faba-271	100	10	previous	previous	ADJ
faba-271	100	11	methods	method	NOUN
faba-271	100	12	:	:	PUNCT
faba-271	100	13			X
faba-271	100	14	current	current	ADJ
faba-271	100	15	operational	operational	ADJ
faba-271	100	16	value	value	NOUN
faba-271	100	17	–	–	PUNCT
faba-271	100	18	for	for	ADP
faba-271	100	19	assets	asset	NOUN
faba-271	100	20	;	;	PUNCT
faba-271	100	21			PRON
faba-271	100	22	cost	cost	NOUN
faba-271	100	23	of	of	ADP
faba-271	100	24	fulfillment	fulfillment	NOUN
faba-271	100	25	–	–	PUNCT
faba-271	100	26	for	for	ADP
faba-271	100	27	liabilities	liability	NOUN
faba-271	100	28	;	;	PUNCT
faba-271	100	29			PRON
faba-271	100	30	fair	fair	ADJ
faba-271	100	31	value	value	NOUN
faba-271	100	32	–	–	PUNCT
faba-271	100	33	for	for	ADP
faba-271	100	34	both	both	PRON
faba-271	100	35	assets	asset	NOUN
faba-271	100	36	and	and	CCONJ
faba-271	100	37	liabilities	liability	NOUN
faba-271	100	38	,	,	PUNCT
faba-271	100	39	replacing	replace	VERB
faba-271	100	40	the	the	DET
faba-271	100	41	previously	previously	ADV
faba-271	100	42	used	use	VERB
faba-271	100	43	market	market	NOUN
faba-271	100	44	value	value	NOUN
faba-271	100	45	approach	approach	NOUN
faba-271	100	46	.	.	PUNCT
faba-271	101	1	for	for	ADP
faba-271	101	2	the	the	DET
faba-271	101	3	first	first	ADJ
faba-271	101	4	time	time	NOUN
faba-271	101	5	,	,	PUNCT
faba-271	101	6	ipsas	ipsa	NOUN
faba-271	101	7	includes	include	VERB
faba-271	101	8	general	general	ADJ
faba-271	101	9	principles	principle	NOUN
faba-271	101	10	and	and	CCONJ
faba-271	101	11	guidance	guidance	NOUN
faba-271	101	12	for	for	ADP
faba-271	101	13	the	the	DET
faba-271	101	14	application	application	NOUN
faba-271	101	15	of	of	ADP
faba-271	101	16	fair	fair	ADJ
faba-271	101	17	value	value	NOUN
faba-271	101	18	measurement	measurement	NOUN
faba-271	101	19	and	and	CCONJ
faba-271	101	20	its	its	PRON
faba-271	101	21	alternative	alternative	NOUN
faba-271	101	22	,	,	PUNCT
faba-271	101	23	current	current	ADJ
faba-271	101	24	operational	operational	ADJ
faba-271	101	25	value	value	NOUN
faba-271	101	26	.	.	PUNCT
faba-271	102	1	the	the	DET
faba-271	102	2	principles	principle	NOUN
faba-271	102	3	for	for	ADP
faba-271	102	4	fair	fair	ADJ
faba-271	102	5	value	value	NOUN
faba-271	102	6	measurement	measurement	NOUN
faba-271	102	7	are	be	AUX
faba-271	102	8	aligned	align	VERB
faba-271	102	9	with	with	ADP
faba-271	102	10	those	those	PRON
faba-271	102	11	established	establish	VERB
faba-271	102	12	in	in	ADP
faba-271	102	13	ifrs	ifrs	PROPN
faba-271	102	14	13	13	NUM
faba-271	102	15	fair	fair	ADJ
faba-271	102	16	value	value	NOUN
faba-271	102	17	measurement	measurement	NOUN
faba-271	102	18	(	(	PUNCT
faba-271	102	19	druzhilovskaya	druzhilovskaya	NOUN
faba-271	102	20	2021	2021	NUM
faba-271	102	21	;	;	PUNCT
faba-271	102	22	icaew	icaew	ADJ
faba-271	102	23	2023	2023	NUM
faba-271	102	24	)	)	PUNCT
faba-271	102	25	.	.	PUNCT
faba-271	103	1	the	the	DET
faba-271	103	2	use	use	NOUN
faba-271	103	3	of	of	ADP
faba-271	103	4	fair	fair	ADJ
faba-271	103	5	value	value	NOUN
faba-271	103	6	is	be	AUX
faba-271	103	7	appropriate	appropriate	ADJ
faba-271	103	8	when	when	SCONJ
faba-271	103	9	an	an	DET
faba-271	103	10	asset	asset	NOUN
faba-271	103	11	is	be	AUX
faba-271	103	12	held	hold	VERB
faba-271	103	13	primarily	primarily	ADV
faba-271	103	14	for	for	ADP
faba-271	103	15	its	its	PRON
faba-271	103	16	ability	ability	NOUN
faba-271	103	17	to	to	PART
faba-271	103	18	generate	generate	VERB
faba-271	103	19	economic	economic	ADJ
faba-271	103	20	benefits	benefit	NOUN
faba-271	103	21	—	—	PUNCT
faba-271	103	22	such	such	ADJ
faba-271	103	23	as	as	ADP
faba-271	103	24	cash	cash	NOUN
faba-271	103	25	inflows	inflow	NOUN
faba-271	103	26	or	or	CCONJ
faba-271	103	27	reductions	reduction	NOUN
faba-271	103	28	in	in	ADP
faba-271	103	29	cash	cash	NOUN
faba-271	103	30	outflows	outflow	NOUN
faba-271	103	31	—	—	PUNCT
faba-271	103	32	or	or	CCONJ
faba-271	103	33	for	for	ADP
faba-271	103	34	sale	sale	NOUN
faba-271	103	35	.	.	PUNCT
faba-271	104	1	the	the	DET
faba-271	104	2	ipsasb	ipsasb	NOUN
faba-271	104	3	concluded	conclude	VERB
faba-271	104	4	that	that	SCONJ
faba-271	104	5	fair	fair	ADJ
faba-271	104	6	value	value	NOUN
faba-271	104	7	is	be	AUX
faba-271	104	8	not	not	PART
faba-271	104	9	an	an	DET
faba-271	104	10	appropriate	appropriate	ADJ
faba-271	104	11	basis	basis	NOUN
faba-271	104	12	for	for	ADP
faba-271	104	13	measuring	measure	VERB
faba-271	104	14	the	the	DET
faba-271	104	15	current	current	ADJ
faba-271	104	16	value	value	NOUN
faba-271	104	17	of	of	ADP
faba-271	104	18	operating	operate	VERB
faba-271	104	19	assets	asset	NOUN
faba-271	104	20	.	.	PUNCT
faba-271	105	1	instead	instead	ADV
faba-271	105	2	,	,	PUNCT
faba-271	105	3	it	it	PRON
faba-271	105	4	proposed	propose	VERB
faba-271	105	5	an	an	DET
faba-271	105	6	alternative	alternative	ADJ
faba-271	105	7	approach	approach	NOUN
faba-271	105	8	:	:	PUNCT
faba-271	105	9	current	current	ADJ
faba-271	105	10	operational	operational	ADJ
faba-271	105	11	value	value	NOUN
faba-271	105	12	.	.	PUNCT
faba-271	106	1	ipsas	ipsa	NOUN
faba-271	106	2	46	46	NUM
faba-271	106	3	establishes	establish	VERB
faba-271	106	4	consistent	consistent	ADJ
faba-271	106	5	measurement	measurement	NOUN
faba-271	106	6	principles	principle	NOUN
faba-271	106	7	for	for	ADP
faba-271	106	8	public	public	ADJ
faba-271	106	9	sector	sector	NOUN
faba-271	106	10	entities	entity	NOUN
faba-271	106	11	,	,	PUNCT
faba-271	106	12	which	which	PRON
faba-271	106	13	are	be	AUX
faba-271	106	14	essential	essential	ADJ
faba-271	106	15	for	for	ADP
faba-271	106	16	enhancing	enhance	VERB
faba-271	106	17	comparability	comparability	NOUN
faba-271	106	18	and	and	CCONJ
faba-271	106	19	reliability	reliability	NOUN
faba-271	106	20	in	in	ADP
faba-271	106	21	financial	financial	ADJ
faba-271	106	22	statements	statement	NOUN
faba-271	106	23	.	.	PUNCT
faba-271	107	1	the	the	DET
faba-271	107	2	standard	standard	NOUN
faba-271	107	3	provides	provide	VERB
faba-271	107	4	a	a	DET
faba-271	107	5	unified	unified	ADJ
faba-271	107	6	framework	framework	NOUN
faba-271	107	7	for	for	ADP
faba-271	107	8	measuring	measure	VERB
faba-271	107	9	assets	asset	NOUN
faba-271	107	10	,	,	PUNCT
faba-271	107	11	liabilities	liability	NOUN
faba-271	107	12	,	,	PUNCT
faba-271	107	13	income	income	NOUN
faba-271	107	14	,	,	PUNCT
faba-271	107	15	and	and	CCONJ
faba-271	107	16	expenses	expense	NOUN
faba-271	107	17	,	,	PUNCT
faba-271	107	18	thereby	thereby	ADV
faba-271	107	19	reducing	reduce	VERB
faba-271	107	20	inconsistencies	inconsistency	NOUN
faba-271	107	21	and	and	CCONJ
faba-271	107	22	promoting	promote	VERB
faba-271	107	23	higher	high	ADJ
faba-271	107	24	quality	quality	NOUN
faba-271	107	25	in	in	ADP
faba-271	107	26	financial	financial	ADJ
faba-271	107	27	reporting	reporting	NOUN
faba-271	107	28	.	.	PUNCT
faba-271	108	1	however	however	ADV
faba-271	108	2	,	,	PUNCT
faba-271	108	3	the	the	DET
faba-271	108	4	determination	determination	NOUN
faba-271	108	5	of	of	ADP
faba-271	108	6	the	the	DET
faba-271	108	7	appropriate	appropriate	ADJ
faba-271	108	8	measurement	measurement	NOUN
faba-271	108	9	basis	basis	NOUN
faba-271	108	10	and	and	CCONJ
faba-271	108	11	specific	specific	ADJ
faba-271	108	12	requirements	requirement	NOUN
faba-271	108	13	—	—	PUNCT
faba-271	108	14	such	such	ADJ
faba-271	108	15	as	as	ADP
faba-271	108	16	for	for	ADP
faba-271	108	17	impairment	impairment	NOUN
faba-271	108	18	,	,	PUNCT
faba-271	108	19	depreciation	depreciation	NOUN
faba-271	108	20	,	,	PUNCT
faba-271	108	21	and	and	CCONJ
faba-271	108	22	amortization	amortization	NOUN
faba-271	108	23	—	—	PUNCT
faba-271	108	24	remains	remain	VERB
faba-271	108	25	the	the	DET
faba-271	108	26	responsibility	responsibility	NOUN
faba-271	108	27	of	of	ADP
faba-271	108	28	individual	individual	ADJ
faba-271	108	29	ipsas	ipsa	NOUN
faba-271	108	30	standards	standard	NOUN
faba-271	108	31	that	that	PRON
faba-271	108	32	address	address	VERB
faba-271	108	33	the	the	DET
faba-271	108	34	relevant	relevant	ADJ
faba-271	108	35	classes	class	NOUN
faba-271	108	36	of	of	ADP
faba-271	108	37	assets	asset	NOUN
faba-271	108	38	and	and	CCONJ
faba-271	108	39	liabilities	liability	NOUN
faba-271	108	40	.	.	PUNCT
faba-271	109	1	current	current	ADJ
faba-271	109	2	operational	operational	ADJ
faba-271	109	3	value	value	NOUN
faba-271	109	4	the	the	DET
faba-271	109	5	market	market	NOUN
faba-271	109	6	-	-	PUNCT
faba-271	109	7	based	base	VERB
faba-271	109	8	approach	approach	NOUN
faba-271	109	9	to	to	ADP
faba-271	109	10	measurement	measurement	NOUN
faba-271	109	11	is	be	AUX
faba-271	109	12	useful	useful	ADJ
faba-271	109	13	for	for	ADP
faba-271	109	14	assessing	assess	VERB
faba-271	109	15	an	an	DET
faba-271	109	16	asset	asset	NOUN
faba-271	109	17	’s	’s	PART
faba-271	109	18	financial	financial	ADJ
faba-271	109	19	and	and	CCONJ
faba-271	109	20	operational	operational	ADJ
faba-271	109	21	capacity	capacity	NOUN
faba-271	109	22	when	when	SCONJ
faba-271	109	23	the	the	DET
faba-271	109	24	asset	asset	NOUN
faba-271	109	25	is	be	AUX
faba-271	109	26	non	non	ADJ
faba-271	109	27	-	-	ADJ
faba-271	109	28	specialized	specialized	ADJ
faba-271	109	29	and	and	CCONJ
faba-271	109	30	actively	actively	ADV
faba-271	109	31	traded	trade	VERB
faba-271	109	32	in	in	ADP
faba-271	109	33	open	open	ADJ
faba-271	109	34	,	,	PUNCT
faba-271	109	35	organized	organized	ADJ
faba-271	109	36	markets	market	NOUN
faba-271	109	37	.	.	PUNCT
faba-271	110	1	however	however	ADV
faba-271	110	2	,	,	PUNCT
faba-271	110	3	for	for	ADP
faba-271	110	4	specialized	specialized	ADJ
faba-271	110	5	operational	operational	ADJ
faba-271	110	6	assets	asset	NOUN
faba-271	110	7	—	—	PUNCT
faba-271	110	8	where	where	SCONJ
faba-271	110	9	market	market	NOUN
faba-271	110	10	-	-	PUNCT
faba-271	110	11	based	base	VERB
faba-271	110	12	information	information	NOUN
faba-271	110	13	is	be	AUX
faba-271	110	14	limited	limited	ADJ
faba-271	110	15	—	—	PUNCT
faba-271	110	16	additional	additional	ADJ
faba-271	110	17	measurement	measurement	NOUN
faba-271	110	18	methods	method	NOUN
faba-271	110	19	are	be	AUX
faba-271	110	20	required	require	VERB
faba-271	110	21	to	to	PART
faba-271	110	22	provide	provide	VERB
faba-271	110	23	meaningful	meaningful	ADJ
faba-271	110	24	insight	insight	NOUN
faba-271	110	25	into	into	ADP
faba-271	110	26	their	their	PRON
faba-271	110	27	service	service	NOUN
faba-271	110	28	value	value	NOUN
faba-271	110	29	and	and	CCONJ
faba-271	110	30	operational	operational	ADJ
faba-271	110	31	capacity	capacity	NOUN
faba-271	110	32	.	.	PUNCT
faba-271	111	1	the	the	DET
faba-271	111	2	choice	choice	NOUN
faba-271	111	3	of	of	ADP
faba-271	111	4	measurement	measurement	NOUN
faba-271	111	5	basis	basis	NOUN
faba-271	111	6	for	for	ADP
faba-271	111	7	an	an	DET
faba-271	111	8	asset	asset	NOUN
faba-271	111	9	’s	’s	PART
faba-271	111	10	current	current	ADJ
faba-271	111	11	value	value	NOUN
faba-271	111	12	depends	depend	VERB
faba-271	111	13	on	on	ADP
faba-271	111	14	the	the	DET
faba-271	111	15	intended	intended	ADJ
faba-271	111	16	purpose	purpose	NOUN
faba-271	111	17	of	of	ADP
faba-271	111	18	its	its	PRON
faba-271	111	19	use	use	NOUN
faba-271	111	20	.	.	PUNCT
faba-271	112	1	under	under	ADP
faba-271	112	2	ipsas	ipsa	NOUN
faba-271	112	3	45	45	NUM
faba-271	112	4	(	(	PUNCT
faba-271	112	5	2023	2023	NUM
faba-271	112	6	)	)	PUNCT
faba-271	112	7	,	,	PUNCT
faba-271	112	8	an	an	DET
faba-271	112	9	item	item	NOUN
faba-271	112	10	or	or	CCONJ
faba-271	112	11	component	component	NOUN
faba-271	112	12	of	of	ADP
faba-271	112	13	property	property	NOUN
faba-271	112	14	,	,	PUNCT
faba-271	112	15	plant	plant	NOUN
faba-271	112	16	,	,	PUNCT
faba-271	112	17	and	and	CCONJ
faba-271	112	18	equipment	equipment	NOUN
faba-271	112	19	that	that	PRON
faba-271	112	20	is	be	AUX
faba-271	112	21	held	hold	VERB
faba-271	112	22	primarily	primarily	ADV
faba-271	112	23	for	for	ADP
faba-271	112	24	its	its	PRON
faba-271	112	25	operational	operational	ADJ
faba-271	112	26	capacity	capacity	NOUN
faba-271	112	27	is	be	AUX
faba-271	112	28	measured	measure	VERB
faba-271	112	29	at	at	ADP
faba-271	112	30	current	current	ADJ
faba-271	112	31	operational	operational	ADJ
faba-271	112	32	value	value	NOUN
faba-271	112	33	.	.	PUNCT
faba-271	113	1	conversely	conversely	ADV
faba-271	113	2	,	,	PUNCT
faba-271	113	3	if	if	SCONJ
faba-271	113	4	the	the	DET
faba-271	113	5	asset	asset	NOUN
faba-271	113	6	is	be	AUX
faba-271	113	7	held	hold	VERB
faba-271	113	8	primarily	primarily	ADV
faba-271	113	9	for	for	ADP
faba-271	113	10	its	its	PRON
faba-271	113	11	financial	financial	ADJ
faba-271	113	12	capacity	capacity	NOUN
faba-271	113	13	,	,	PUNCT
faba-271	113	14	it	it	PRON
faba-271	113	15	is	be	AUX
faba-271	113	16	measured	measure	VERB
faba-271	113	17	at	at	ADP
faba-271	113	18	fair	fair	ADJ
faba-271	113	19	value	value	NOUN
faba-271	113	20	(	(	PUNCT
faba-271	113	21	ipsas	ipsa	NOUN
faba-271	113	22	45	45	NUM
faba-271	113	23	2023	2023	NUM
faba-271	113	24	)	)	PUNCT
faba-271	113	25	.	.	PUNCT
faba-271	114	1	the	the	DET
faba-271	114	2	ipsasb	ipsasb	PROPN
faba-271	114	3	’s	’s	PART
faba-271	114	4	proposed	propose	VERB
faba-271	114	5	definition	definition	NOUN
faba-271	114	6	of	of	ADP
faba-271	114	7	current	current	ADJ
faba-271	114	8	operational	operational	ADJ
faba-271	114	9	value	value	NOUN
faba-271	114	10	is	be	AUX
faba-271	114	11	as	as	SCONJ
faba-271	114	12	follows	follow	VERB
faba-271	114	13	:	:	PUNCT
faba-271	114	14	“	"	PUNCT
faba-271	114	15	current	current	ADJ
faba-271	114	16	operational	operational	ADJ
faba-271	114	17	value	value	NOUN
faba-271	114	18	is	be	AUX
faba-271	114	19	the	the	DET
faba-271	114	20	value	value	NOUN
faba-271	114	21	of	of	ADP
faba-271	114	22	an	an	DET
faba-271	114	23	asset	asset	NOUN
faba-271	114	24	used	use	VERB
faba-271	114	25	to	to	PART
faba-271	114	26	achieve	achieve	VERB
faba-271	114	27	the	the	DET
faba-271	114	28	right	right	NOUN
faba-271	114	29	’s	’s	PART
faba-271	114	30	service	service	NOUN
faba-271	114	31	delivery	delivery	NOUN
faba-271	114	32	objectives	objective	NOUN
faba-271	114	33	at	at	ADP
faba-271	114	34	the	the	DET
faba-271	114	35	measurement	measurement	NOUN
faba-271	114	36	date	date	NOUN
faba-271	114	37	”	"	PUNCT
faba-271	114	38	(	(	PUNCT
faba-271	114	39	exposure	exposure	NOUN
faba-271	114	40	draft	draft	NOUN
faba-271	114	41	77	77	NUM
faba-271	114	42	)	)	PUNCT
faba-271	114	43	.	.	PUNCT
faba-271	115	1	the	the	DET
faba-271	115	2	primary	primary	ADJ
faba-271	115	3	purpose	purpose	NOUN
faba-271	115	4	of	of	ADP
faba-271	115	5	this	this	DET
faba-271	115	6	measurement	measurement	NOUN
faba-271	115	7	basis	basis	NOUN
faba-271	115	8	is	be	AUX
faba-271	115	9	to	to	PART
faba-271	115	10	reflect	reflect	VERB
faba-271	115	11	the	the	DET
faba-271	115	12	value	value	NOUN
faba-271	115	13	of	of	ADP
faba-271	115	14	a	a	DET
faba-271	115	15	non	non	ADJ
faba-271	115	16	-	-	ADJ
faba-271	115	17	financial	financial	ADJ
faba-271	115	18	asset	asset	NOUN
faba-271	115	19	as	as	ADP
faba-271	115	20	a	a	DET
faba-271	115	21	means	means	NOUN
faba-271	115	22	to	to	PART
faba-271	115	23	enable	enable	VERB
faba-271	115	24	service	service	NOUN
faba-271	115	25	delivery	delivery	NOUN
faba-271	115	26	within	within	ADP
faba-271	115	27	a	a	DET
faba-271	115	28	public	public	ADJ
faba-271	115	29	sector	sector	NOUN
faba-271	115	30	entity	entity	NOUN
faba-271	115	31	.	.	PUNCT
faba-271	116	1	the	the	DET
faba-271	116	2	current	current	ADJ
faba-271	116	3	operational	operational	ADJ
faba-271	116	4	value	value	NOUN
faba-271	116	5	provides	provide	VERB
faba-271	116	6	financial	financial	ADJ
faba-271	116	7	information	information	NOUN
faba-271	116	8	about	about	ADP
faba-271	116	9	assets	asset	NOUN
faba-271	116	10	,	,	PUNCT
faba-271	116	11	along	along	ADP
faba-271	116	12	with	with	ADP
faba-271	116	13	associated	associated	ADJ
faba-271	116	14	depreciation	depreciation	NOUN
faba-271	116	15	and	and	CCONJ
faba-271	116	16	amortization	amortization	NOUN
faba-271	116	17	,	,	PUNCT
faba-271	116	18	as	as	ADP
faba-271	116	19	of	of	ADP
faba-271	116	20	the	the	DET
faba-271	116	21	measurement	measurement	NOUN
faba-271	116	22	date	date	NOUN
faba-271	116	23	,	,	PUNCT
faba-271	116	24	based	base	VERB
faba-271	116	25	on	on	ADP
faba-271	116	26	up	up	ADP
faba-271	116	27	-	-	PUNCT
faba-271	116	28	to	to	ADP
faba-271	116	29	-	-	PUNCT
faba-271	116	30	date	date	NOUN
faba-271	116	31	information	information	NOUN
faba-271	116	32	.	.	PUNCT
faba-271	117	1	as	as	ADP
faba-271	117	2	such	such	ADJ
faba-271	117	3	,	,	PUNCT
faba-271	117	4	it	it	PRON
faba-271	117	5	captures	capture	VERB
faba-271	117	6	changes	change	NOUN
faba-271	117	7	in	in	ADP
faba-271	117	8	asset	asset	NOUN
faba-271	117	9	value	value	NOUN
faba-271	117	10	since	since	SCONJ
faba-271	117	11	the	the	DET
faba-271	117	12	previous	previous	ADJ
faba-271	117	13	measurement	measurement	NOUN
faba-271	117	14	date	date	NOUN
faba-271	117	15	.	.	PUNCT
faba-271	118	1	similar	similar	ADJ
faba-271	118	2	to	to	ADP
faba-271	118	3	fair	fair	ADJ
faba-271	118	4	value	value	NOUN
faba-271	118	5	and	and	CCONJ
faba-271	118	6	fulfillment	fulfillment	NOUN
faba-271	118	7	value	value	NOUN
faba-271	118	8	,	,	PUNCT
faba-271	118	9	current	current	ADJ
faba-271	118	10	operational	operational	ADJ
faba-271	118	11	value	value	NOUN
faba-271	118	12	does	do	AUX
faba-271	118	13	not	not	PART
faba-271	118	14	depend	depend	VERB
faba-271	118	15	—	—	PUNCT
faba-271	118	16	even	even	ADV
faba-271	118	17	in	in	ADP
faba-271	118	18	part	part	NOUN
faba-271	118	19	—	—	PUNCT
faba-271	118	20	on	on	ADP
faba-271	118	21	the	the	DET
faba-271	118	22	transaction	transaction	NOUN
faba-271	118	23	or	or	CCONJ
faba-271	118	24	event	event	NOUN
faba-271	118	25	that	that	PRON
faba-271	118	26	gave	give	VERB
faba-271	118	27	rise	rise	NOUN
faba-271	118	28	to	to	ADP
faba-271	118	29	the	the	DET
faba-271	118	30	asset	asset	NOUN
faba-271	118	31	.	.	PUNCT
faba-271	119	1	this	this	DET
faba-271	119	2	measurement	measurement	NOUN
faba-271	119	3	basis	basis	NOUN
faba-271	119	4	reflects	reflect	VERB
faba-271	119	5	the	the	DET
faba-271	119	6	operational	operational	ADJ
faba-271	119	7	capacity	capacity	NOUN
faba-271	119	8	of	of	ADP
faba-271	119	9	an	an	DET
faba-271	119	10	asset	asset	NOUN
faba-271	119	11	,	,	PUNCT
faba-271	119	12	meaning	mean	VERB
faba-271	119	13	its	its	PRON
faba-271	119	14	ability	ability	NOUN
faba-271	119	15	to	to	PART
faba-271	119	16	deliver	deliver	VERB
faba-271	119	17	services	service	NOUN
faba-271	119	18	at	at	ADP
faba-271	119	19	the	the	DET
faba-271	119	20	current	current	ADJ
faba-271	119	21	level	level	NOUN
faba-271	119	22	,	,	PUNCT
faba-271	119	23	rather	rather	ADV
faba-271	119	24	than	than	ADP
faba-271	119	25	its	its	PRON
faba-271	119	26	potential	potential	ADJ
faba-271	119	27	market	market	NOUN
faba-271	119	28	value	value	NOUN
faba-271	119	29	.	.	PUNCT
faba-271	120	1	it	it	PRON
faba-271	120	2	represents	represent	VERB
faba-271	120	3	a	a	DET
faba-271	120	4	broad	broad	ADJ
faba-271	120	5	,	,	PUNCT
faba-271	120	6	principles	principle	NOUN
faba-271	120	7	-	-	PUNCT
faba-271	120	8	based	base	VERB
faba-271	120	9	approach	approach	NOUN
faba-271	120	10	which	which	PRON
faba-271	120	11	,	,	PUNCT
faba-271	120	12	unlike	unlike	ADP
faba-271	120	13	fair	fair	ADJ
faba-271	120	14	value	value	NOUN
faba-271	120	15	,	,	PUNCT
faba-271	120	16	considers	consider	VERB
faba-271	120	17	the	the	DET
faba-271	120	18	asset	asset	NOUN
faba-271	120	19	’s	’s	PART
faba-271	120	20	value	value	NOUN
faba-271	120	21	in	in	ADP
faba-271	120	22	its	its	PRON
faba-271	120	23	current	current	ADJ
faba-271	120	24	use	use	NOUN
faba-271	120	25	,	,	PUNCT
faba-271	120	26	not	not	PART
faba-271	120	27	in	in	ADP
faba-271	120	28	its	its	PRON
faba-271	120	29	highest	high	ADJ
faba-271	120	30	and	and	CCONJ
faba-271	120	31	best	good	ADJ
faba-271	120	32	use	use	NOUN
faba-271	120	33	.	.	PUNCT
faba-271	121	1	moreover	moreover	ADV
faba-271	121	2	,	,	PUNCT
faba-271	121	3	this	this	DET
faba-271	121	4	measurement	measurement	NOUN
faba-271	121	5	approach	approach	NOUN
faba-271	121	6	introduces	introduce	VERB
faba-271	121	7	general	general	ADJ
faba-271	121	8	guidance	guidance	NOUN
faba-271	121	9	on	on	ADP
faba-271	121	10	current	current	ADJ
faba-271	121	11	value	value	NOUN
faba-271	121	12	that	that	PRON
faba-271	121	13	had	have	AUX
faba-271	121	14	not	not	PART
faba-271	121	15	been	be	AUX
faba-271	121	16	fully	fully	ADV
faba-271	121	17	integrated	integrate	VERB
faba-271	121	18	into	into	ADP
faba-271	121	19	public	public	ADJ
faba-271	121	20	sector	sector	NOUN
faba-271	121	21	accounting	accounting	NOUN
faba-271	121	22	standards	standard	NOUN
faba-271	121	23	prior	prior	ADV
faba-271	121	24	to	to	ADP
faba-271	121	25	these	these	DET
faba-271	121	26	developments	development	NOUN
faba-271	121	27	.	.	PUNCT
faba-271	122	1	current	current	ADJ
faba-271	122	2	operational	operational	ADJ
faba-271	122	3	value	value	NOUN
faba-271	122	4	differs	differ	VERB
faba-271	122	5	from	from	ADP
faba-271	122	6	fair	fair	ADJ
faba-271	122	7	value	value	NOUN
faba-271	122	8	in	in	ADP
faba-271	122	9	several	several	ADJ
faba-271	122	10	key	key	ADJ
faba-271	122	11	ways	way	NOUN
faba-271	122	12	:	:	PUNCT
faba-271	122	13			PRON
faba-271	122	14	it	it	PRON
faba-271	122	15	is	be	AUX
faba-271	122	16	explicitly	explicitly	ADV
faba-271	122	17	an	an	DET
faba-271	122	18	entity	entity	NOUN
faba-271	122	19	-	-	PUNCT
faba-271	122	20	specific	specific	ADJ
faba-271	122	21	price	price	NOUN
faba-271	122	22	and	and	CCONJ
faba-271	122	23	includes	include	VERB
faba-271	122	24	all	all	DET
faba-271	122	25	the	the	DET
faba-271	122	26	costs	cost	NOUN
faba-271	122	27	that	that	PRON
faba-271	122	28	must	must	AUX
faba-271	122	29	be	be	AUX
faba-271	122	30	incurred	incur	VERB
faba-271	122	31	to	to	PART
faba-271	122	32	maintain	maintain	VERB
faba-271	122	33	the	the	DET
faba-271	122	34	asset	asset	NOUN
faba-271	122	35	’s	’s	PART
faba-271	122	36	remaining	remain	VERB
faba-271	122	37	service	service	NOUN
faba-271	122	38	potential	potential	NOUN
faba-271	122	39	for	for	ADP
faba-271	122	40	the	the	DET
faba-271	122	41	entity	entity	NOUN
faba-271	122	42	;	;	PUNCT
faba-271	122	43			PRON
faba-271	122	44	it	it	PRON
faba-271	122	45	reflects	reflect	VERB
faba-271	122	46	the	the	DET
faba-271	122	47	value	value	NOUN
faba-271	122	48	of	of	ADP
faba-271	122	49	an	an	DET
faba-271	122	50	asset	asset	NOUN
faba-271	122	51	in	in	ADP
faba-271	122	52	its	its	PRON
faba-271	122	53	existing	exist	VERB
faba-271	122	54	use	use	NOUN
faba-271	122	55	,	,	PUNCT
faba-271	122	56	rather	rather	ADV
faba-271	122	57	than	than	ADP
faba-271	122	58	in	in	ADP
faba-271	122	59	its	its	PRON
faba-271	122	60	highest	high	ADJ
faba-271	122	61	and	and	CCONJ
faba-271	122	62	best	good	ADJ
faba-271	122	63	use	use	NOUN
faba-271	122	64	(	(	PUNCT
faba-271	122	65	e.g.	e.g.	ADV
faba-271	122	66	,	,	PUNCT
faba-271	122	67	a	a	DET
faba-271	122	68	building	building	NOUN
faba-271	122	69	currently	currently	ADV
faba-271	122	70	functioning	function	VERB
faba-271	122	71	as	as	ADP
faba-271	122	72	a	a	DET
faba-271	122	73	hospital	hospital	NOUN
faba-271	122	74	)	)	PUNCT
faba-271	122	75	;	;	PUNCT
faba-271	122	76	and	and	CCONJ
faba-271	122	77			PRON
faba-271	122	78	it	it	PRON
faba-271	122	79	considers	consider	VERB
faba-271	122	80	the	the	DET
faba-271	122	81	economic	economic	ADJ
faba-271	122	82	position	position	NOUN
faba-271	122	83	of	of	ADP
faba-271	122	84	the	the	DET
faba-271	122	85	specific	specific	ADJ
faba-271	122	86	entity	entity	NOUN
faba-271	122	87	,	,	PUNCT
faba-271	122	88	making	make	VERB
faba-271	122	89	the	the	DET
faba-271	122	90	valuation	valuation	NOUN
faba-271	122	91	context	context	NOUN
faba-271	122	92	-	-	PUNCT
faba-271	122	93	dependent	dependent	ADJ
faba-271	122	94	and	and	CCONJ
faba-271	122	95	not	not	PART
faba-271	122	96	generalizable	generalizable	ADJ
faba-271	122	97	across	across	ADP
faba-271	122	98	entities	entity	NOUN
faba-271	122	99	.	.	PUNCT
faba-271	123	1	importantly	importantly	ADV
faba-271	123	2	,	,	PUNCT
faba-271	123	3	the	the	DET
faba-271	123	4	measurement	measurement	NOUN
faba-271	123	5	of	of	ADP
faba-271	123	6	current	current	ADJ
faba-271	123	7	operational	operational	ADJ
faba-271	123	8	value	value	NOUN
faba-271	123	9	does	do	AUX
faba-271	123	10	not	not	PART
faba-271	123	11	consider	consider	VERB
faba-271	123	12	alternative	alternative	ADJ
faba-271	123	13	uses	use	NOUN
faba-271	123	14	of	of	ADP
faba-271	123	15	the	the	DET
faba-271	123	16	asset	asset	NOUN
faba-271	123	17	that	that	PRON
faba-271	123	18	could	could	AUX
faba-271	123	19	potentially	potentially	ADV
faba-271	123	20	increase	increase	VERB
faba-271	123	21	its	its	PRON
faba-271	123	22	market	market	NOUN
faba-271	123	23	value	value	NOUN
faba-271	123	24	.	.	PUNCT
faba-271	124	1	for	for	ADP
faba-271	124	2	example	example	NOUN
faba-271	124	3	,	,	PUNCT
faba-271	124	4	if	if	SCONJ
faba-271	124	5	a	a	DET
faba-271	124	6	building	building	NOUN
faba-271	124	7	is	be	AUX
faba-271	124	8	used	use	VERB
faba-271	124	9	as	as	ADP
faba-271	124	10	a	a	DET
faba-271	124	11	school	school	NOUN
faba-271	124	12	,	,	PUNCT
faba-271	124	13	it	it	PRON
faba-271	124	14	is	be	AUX
faba-271	124	15	valued	value	VERB
faba-271	124	16	as	as	ADP
faba-271	124	17	an	an	DET
faba-271	124	18	educational	educational	ADJ
faba-271	124	19	facility	facility	NOUN
faba-271	124	20	—	—	PUNCT
faba-271	124	21	even	even	ADV
faba-271	124	22	though	though	SCONJ
faba-271	124	23	its	its	PRON
faba-271	124	24	market	market	NOUN
faba-271	124	25	value	value	NOUN
faba-271	124	26	might	might	AUX
faba-271	124	27	be	be	AUX
faba-271	124	28	higher	high	ADJ
faba-271	124	29	if	if	SCONJ
faba-271	124	30	repurposed	repurpose	VERB
faba-271	124	31	as	as	ADP
faba-271	124	32	office	office	NOUN
faba-271	124	33	space	space	NOUN
faba-271	124	34	.	.	PUNCT
faba-271	125	1	mariam	mariam	PROPN
faba-271	125	2	vardiashvili	vardiashvili	PROPN
faba-271	125	3	/	/	SYM
faba-271	125	4	finance	finance	NOUN
faba-271	125	5	,	,	PUNCT
faba-271	125	6	accounting	accounting	NOUN
faba-271	125	7	and	and	CCONJ
faba-271	125	8	business	business	NOUN
faba-271	125	9	analysis	analysis	NOUN
faba-271	125	10	,	,	PUNCT
faba-271	125	11	volume	volume	NOUN
faba-271	125	12	7	7	NUM
faba-271	125	13	,	,	PUNCT
faba-271	125	14	issue	issue	NOUN
faba-271	125	15	1	1	NUM
faba-271	125	16	,	,	PUNCT
faba-271	125	17	2025	2025	NUM
faba-271	125	18	114	114	NUM
faba-271	125	19	measurement	measurement	NOUN
faba-271	125	20	of	of	ADP
faba-271	125	21	current	current	ADJ
faba-271	125	22	operational	operational	ADJ
faba-271	125	23	value	value	NOUN
faba-271	125	24	to	to	PART
faba-271	125	25	measure	measure	VERB
faba-271	125	26	current	current	ADJ
faba-271	125	27	operational	operational	ADJ
faba-271	125	28	value	value	NOUN
faba-271	125	29	,	,	PUNCT
faba-271	125	30	both	both	CCONJ
faba-271	125	31	the	the	DET
faba-271	125	32	market	market	NOUN
faba-271	125	33	approach	approach	NOUN
faba-271	125	34	and	and	CCONJ
faba-271	125	35	the	the	DET
faba-271	125	36	cost	cost	NOUN
faba-271	125	37	approach	approach	NOUN
faba-271	125	38	may	may	AUX
faba-271	125	39	be	be	AUX
faba-271	125	40	applied	apply	VERB
faba-271	125	41	.	.	PUNCT
faba-271	126	1	in	in	ADP
faba-271	126	2	certain	certain	ADJ
faba-271	126	3	cases	case	NOUN
faba-271	126	4	,	,	PUNCT
faba-271	126	5	there	there	PRON
faba-271	126	6	may	may	AUX
faba-271	126	7	be	be	AUX
faba-271	126	8	an	an	DET
faba-271	126	9	active	active	ADJ
faba-271	126	10	market	market	NOUN
faba-271	126	11	for	for	ADP
faba-271	126	12	an	an	DET
faba-271	126	13	identical	identical	ADJ
faba-271	126	14	asset	asset	NOUN
faba-271	126	15	,	,	PUNCT
faba-271	126	16	making	make	VERB
faba-271	126	17	the	the	DET
faba-271	126	18	use	use	NOUN
faba-271	126	19	of	of	ADP
faba-271	126	20	the	the	DET
faba-271	126	21	market	market	NOUN
faba-271	126	22	approach	approach	VERB
faba-271	126	23	a	a	DET
faba-271	126	24	direct	direct	ADJ
faba-271	126	25	and	and	CCONJ
faba-271	126	26	practical	practical	ADJ
faba-271	126	27	method	method	NOUN
faba-271	126	28	of	of	ADP
faba-271	126	29	measurement	measurement	NOUN
faba-271	126	30	.	.	PUNCT
faba-271	127	1	the	the	DET
faba-271	127	2	market	market	NOUN
faba-271	127	3	approach	approach	NOUN
faba-271	127	4	is	be	AUX
faba-271	127	5	defined	define	VERB
faba-271	127	6	as	as	ADP
faba-271	127	7	a	a	DET
faba-271	127	8	measurement	measurement	NOUN
faba-271	127	9	technique	technique	NOUN
faba-271	127	10	that	that	PRON
faba-271	127	11	uses	use	VERB
faba-271	127	12	prices	price	NOUN
faba-271	127	13	and	and	CCONJ
faba-271	127	14	other	other	ADJ
faba-271	127	15	relevant	relevant	ADJ
faba-271	127	16	information	information	NOUN
faba-271	127	17	generated	generate	VERB
faba-271	127	18	by	by	ADP
faba-271	127	19	market	market	NOUN
faba-271	127	20	transactions	transaction	NOUN
faba-271	127	21	involving	involve	VERB
faba-271	127	22	identical	identical	ADJ
faba-271	127	23	or	or	CCONJ
faba-271	127	24	comparable	comparable	ADJ
faba-271	127	25	(	(	PUNCT
faba-271	127	26	i.e.	i.e.	X
faba-271	127	27	,	,	PUNCT
faba-271	127	28	similar	similar	ADJ
faba-271	127	29	)	)	PUNCT
faba-271	127	30	assets	asset	NOUN
faba-271	127	31	,	,	PUNCT
faba-271	127	32	liabilities	liability	NOUN
faba-271	127	33	,	,	PUNCT
faba-271	127	34	or	or	CCONJ
faba-271	127	35	groups	group	NOUN
faba-271	127	36	of	of	ADP
faba-271	127	37	assets	asset	NOUN
faba-271	127	38	and	and	CCONJ
faba-271	127	39	liabilities	liability	NOUN
faba-271	127	40	(	(	PUNCT
faba-271	127	41	maisuradze	maisuradze	NOUN
faba-271	127	42	and	and	CCONJ
faba-271	127	43	vardiashvili	vardiashvili	NOUN
faba-271	127	44	2023	2023	NUM
faba-271	127	45	)	)	PUNCT
faba-271	127	46	.	.	PUNCT
faba-271	128	1	when	when	SCONJ
faba-271	128	2	there	there	PRON
faba-271	128	3	is	be	VERB
faba-271	128	4	an	an	DET
faba-271	128	5	active	active	ADJ
faba-271	128	6	market	market	NOUN
faba-271	128	7	for	for	ADP
faba-271	128	8	an	an	DET
faba-271	128	9	identical	identical	ADJ
faba-271	128	10	or	or	CCONJ
faba-271	128	11	similar	similar	ADJ
faba-271	128	12	asset	asset	NOUN
faba-271	128	13	,	,	PUNCT
faba-271	128	14	the	the	DET
faba-271	128	15	current	current	ADJ
faba-271	128	16	operational	operational	ADJ
faba-271	128	17	value	value	NOUN
faba-271	128	18	is	be	AUX
faba-271	128	19	measured	measure	VERB
faba-271	128	20	as	as	ADP
faba-271	128	21	the	the	DET
faba-271	128	22	amount	amount	NOUN
faba-271	128	23	the	the	DET
faba-271	128	24	entity	entity	NOUN
faba-271	128	25	would	would	AUX
faba-271	128	26	pay	pay	VERB
faba-271	128	27	,	,	PUNCT
faba-271	128	28	based	base	VERB
faba-271	128	29	on	on	ADP
faba-271	128	30	either	either	ADV
faba-271	128	31	:	:	PUNCT
faba-271	128	32			PRON
faba-271	128	33	the	the	DET
faba-271	128	34	price	price	NOUN
faba-271	128	35	to	to	PART
faba-271	128	36	acquire	acquire	VERB
faba-271	128	37	an	an	DET
faba-271	128	38	identical	identical	ADJ
faba-271	128	39	or	or	CCONJ
faba-271	128	40	similar	similar	ADJ
faba-271	128	41	asset	asset	NOUN
faba-271	128	42	in	in	ADP
faba-271	128	43	an	an	DET
faba-271	128	44	active	active	ADJ
faba-271	128	45	market	market	NOUN
faba-271	128	46	;	;	PUNCT
faba-271	128	47	or	or	CCONJ
faba-271	128	48			NOUN
faba-271	128	49	the	the	DET
faba-271	128	50	costs	cost	NOUN
faba-271	128	51	incurred	incur	VERB
faba-271	128	52	to	to	PART
faba-271	128	53	produce	produce	VERB
faba-271	128	54	an	an	DET
faba-271	128	55	identical	identical	ADJ
faba-271	128	56	or	or	CCONJ
faba-271	128	57	similar	similar	ADJ
faba-271	128	58	asset	asset	NOUN
faba-271	128	59	(	(	PUNCT
faba-271	128	60	ipsas	ipsa	NOUN
faba-271	128	61	46	46	NUM
faba-271	128	62	2023	2023	NUM
faba-271	128	63	)	)	PUNCT
faba-271	128	64	.	.	PUNCT
faba-271	129	1	as	as	SCONJ
faba-271	129	2	an	an	DET
faba-271	129	3	asset	asset	NOUN
faba-271	129	4	becomes	become	VERB
faba-271	129	5	more	more	ADV
faba-271	129	6	specialized	specialized	ADJ
faba-271	129	7	,	,	PUNCT
faba-271	129	8	the	the	DET
faba-271	129	9	likelihood	likelihood	NOUN
faba-271	129	10	of	of	ADP
faba-271	129	11	an	an	DET
faba-271	129	12	active	active	ADJ
faba-271	129	13	market	market	NOUN
faba-271	129	14	diminishes	diminish	VERB
faba-271	129	15	.	.	PUNCT
faba-271	130	1	in	in	ADP
faba-271	130	2	such	such	ADJ
faba-271	130	3	cases	case	NOUN
faba-271	130	4	,	,	PUNCT
faba-271	130	5	the	the	DET
faba-271	130	6	cost	cost	NOUN
faba-271	130	7	approach	approach	NOUN
faba-271	130	8	becomes	become	VERB
faba-271	130	9	more	more	ADV
faba-271	130	10	relevant	relevant	ADJ
faba-271	130	11	.	.	PUNCT
faba-271	131	1	for	for	ADP
faba-271	131	2	instance	instance	NOUN
faba-271	131	3	,	,	PUNCT
faba-271	131	4	if	if	SCONJ
faba-271	131	5	market	market	NOUN
faba-271	131	6	prices	price	NOUN
faba-271	131	7	exist	exist	VERB
faba-271	131	8	only	only	ADV
faba-271	131	9	for	for	ADP
faba-271	131	10	new	new	ADJ
faba-271	131	11	assets	asset	NOUN
faba-271	131	12	,	,	PUNCT
faba-271	131	13	but	but	CCONJ
faba-271	131	14	the	the	DET
faba-271	131	15	asset	asset	NOUN
faba-271	131	16	being	be	AUX
faba-271	131	17	measured	measure	VERB
faba-271	131	18	is	be	AUX
faba-271	131	19	used	use	VERB
faba-271	131	20	,	,	PUNCT
faba-271	131	21	the	the	DET
faba-271	131	22	current	current	ADJ
faba-271	131	23	price	price	NOUN
faba-271	131	24	of	of	ADP
faba-271	131	25	an	an	DET
faba-271	131	26	identical	identical	ADJ
faba-271	131	27	or	or	CCONJ
faba-271	131	28	similar	similar	ADJ
faba-271	131	29	asset	asset	NOUN
faba-271	131	30	must	must	AUX
faba-271	131	31	be	be	AUX
faba-271	131	32	adjusted	adjust	VERB
faba-271	131	33	to	to	PART
faba-271	131	34	reflect	reflect	VERB
faba-271	131	35	its	its	PRON
faba-271	131	36	remaining	remain	VERB
faba-271	131	37	useful	useful	ADJ
faba-271	131	38	life	life	NOUN
faba-271	131	39	and	and	CCONJ
faba-271	131	40	current	current	ADJ
faba-271	131	41	condition	condition	NOUN
faba-271	131	42	.	.	PUNCT
faba-271	132	1	in	in	ADP
faba-271	132	2	both	both	DET
faba-271	132	3	scenarios	scenario	NOUN
faba-271	132	4	,	,	PUNCT
faba-271	132	5	however	however	ADV
faba-271	132	6	,	,	PUNCT
faba-271	132	7	the	the	DET
faba-271	132	8	primary	primary	ADJ
faba-271	132	9	objective	objective	NOUN
faba-271	132	10	remains	remain	VERB
faba-271	132	11	the	the	DET
faba-271	132	12	same	same	ADJ
faba-271	132	13	:	:	PUNCT
faba-271	132	14	to	to	PART
faba-271	132	15	reflect	reflect	VERB
faba-271	132	16	the	the	DET
faba-271	132	17	value	value	NOUN
faba-271	132	18	of	of	ADP
faba-271	132	19	the	the	DET
faba-271	132	20	asset	asset	NOUN
faba-271	132	21	in	in	ADP
faba-271	132	22	its	its	PRON
faba-271	132	23	current	current	ADJ
faba-271	132	24	use	use	NOUN
faba-271	132	25	for	for	ADP
faba-271	132	26	service	service	NOUN
faba-271	132	27	delivery	delivery	NOUN
faba-271	132	28	,	,	PUNCT
faba-271	132	29	under	under	ADP
faba-271	132	30	present	present	ADJ
faba-271	132	31	market	market	NOUN
faba-271	132	32	conditions	condition	NOUN
faba-271	132	33	.	.	PUNCT
faba-271	133	1	when	when	SCONJ
faba-271	133	2	no	no	DET
faba-271	133	3	active	active	ADJ
faba-271	133	4	market	market	NOUN
faba-271	133	5	exists	exist	VERB
faba-271	133	6	,	,	PUNCT
faba-271	133	7	a	a	DET
faba-271	133	8	reliable	reliable	ADJ
faba-271	133	9	acquisition	acquisition	NOUN
faba-271	133	10	price	price	NOUN
faba-271	133	11	for	for	ADP
faba-271	133	12	an	an	DET
faba-271	133	13	identical	identical	ADJ
faba-271	133	14	or	or	CCONJ
faba-271	133	15	similar	similar	ADJ
faba-271	133	16	asset	asset	NOUN
faba-271	133	17	generally	generally	ADV
faba-271	133	18	will	will	AUX
faba-271	133	19	not	not	PART
faba-271	133	20	be	be	AUX
faba-271	133	21	available	available	ADJ
faba-271	133	22	.	.	PUNCT
faba-271	134	1	in	in	ADP
faba-271	134	2	such	such	ADJ
faba-271	134	3	cases	case	NOUN
faba-271	134	4	,	,	PUNCT
faba-271	134	5	the	the	DET
faba-271	134	6	current	current	ADJ
faba-271	134	7	operational	operational	ADJ
faba-271	134	8	value	value	NOUN
faba-271	134	9	must	must	AUX
faba-271	134	10	be	be	AUX
faba-271	134	11	estimated	estimate	VERB
faba-271	134	12	based	base	VERB
faba-271	134	13	on	on	ADP
faba-271	134	14	the	the	DET
faba-271	134	15	costs	cost	NOUN
faba-271	134	16	to	to	PART
faba-271	134	17	develop	develop	VERB
faba-271	134	18	or	or	CCONJ
faba-271	134	19	produce	produce	VERB
faba-271	134	20	the	the	DET
faba-271	134	21	asset	asset	NOUN
faba-271	134	22	,	,	PUNCT
faba-271	134	23	using	use	VERB
faba-271	134	24	available	available	ADJ
faba-271	134	25	price	price	NOUN
faba-271	134	26	information	information	NOUN
faba-271	134	27	.	.	PUNCT
faba-271	135	1	for	for	ADP
faba-271	135	2	example	example	NOUN
faba-271	135	3	,	,	PUNCT
faba-271	135	4	many	many	ADJ
faba-271	135	5	military	military	ADJ
faba-271	135	6	assets	asset	NOUN
faba-271	135	7	,	,	PUNCT
faba-271	135	8	such	such	ADJ
faba-271	135	9	as	as	ADP
faba-271	135	10	aircraft	aircraft	NOUN
faba-271	135	11	,	,	PUNCT
faba-271	135	12	typically	typically	ADV
faba-271	135	13	do	do	AUX
faba-271	135	14	not	not	PART
faba-271	135	15	have	have	VERB
faba-271	135	16	active	active	ADJ
faba-271	135	17	markets	market	NOUN
faba-271	135	18	.	.	PUNCT
faba-271	136	1	these	these	DET
faba-271	136	2	assets	asset	NOUN
faba-271	136	3	often	often	ADV
faba-271	136	4	can	can	AUX
faba-271	136	5	not	not	PART
faba-271	136	6	be	be	AUX
faba-271	136	7	acquired	acquire	VERB
faba-271	136	8	as	as	ADP
faba-271	136	9	finished	finish	VERB
faba-271	136	10	products	product	NOUN
faba-271	136	11	that	that	PRON
faba-271	136	12	are	be	AUX
faba-271	136	13	identical	identical	ADJ
faba-271	136	14	or	or	CCONJ
faba-271	136	15	similar	similar	ADJ
faba-271	136	16	to	to	ADP
faba-271	136	17	the	the	DET
faba-271	136	18	specific	specific	ADJ
faba-271	136	19	asset	asset	NOUN
faba-271	136	20	under	under	ADP
faba-271	136	21	valuation	valuation	NOUN
faba-271	136	22	.	.	PUNCT
faba-271	137	1	therefore	therefore	ADV
faba-271	137	2	,	,	PUNCT
faba-271	137	3	estimating	estimate	VERB
faba-271	137	4	the	the	DET
faba-271	137	5	current	current	ADJ
faba-271	137	6	operational	operational	ADJ
faba-271	137	7	value	value	NOUN
faba-271	137	8	generally	generally	ADV
faba-271	137	9	requires	require	VERB
faba-271	137	10	measuring	measure	VERB
faba-271	137	11	the	the	DET
faba-271	137	12	cost	cost	NOUN
faba-271	137	13	of	of	ADP
faba-271	137	14	each	each	DET
faba-271	137	15	component	component	NOUN
faba-271	137	16	—	—	PUNCT
faba-271	137	17	such	such	ADJ
faba-271	137	18	as	as	ADP
faba-271	137	19	the	the	DET
faba-271	137	20	fuselage	fuselage	NOUN
faba-271	137	21	,	,	PUNCT
faba-271	137	22	engine	engine	NOUN
faba-271	137	23	,	,	PUNCT
faba-271	137	24	and	and	CCONJ
faba-271	137	25	electronics	electronic	NOUN
faba-271	137	26	—	—	PUNCT
faba-271	137	27	and	and	CCONJ
faba-271	137	28	the	the	DET
faba-271	137	29	cost	cost	NOUN
faba-271	137	30	of	of	ADP
faba-271	137	31	assembling	assemble	VERB
faba-271	137	32	these	these	DET
faba-271	137	33	components	component	NOUN
faba-271	137	34	into	into	ADP
faba-271	137	35	the	the	DET
faba-271	137	36	same	same	ADJ
faba-271	137	37	or	or	CCONJ
faba-271	137	38	a	a	DET
faba-271	137	39	similar	similar	ADJ
faba-271	137	40	aircraft	aircraft	NOUN
faba-271	137	41	,	,	PUNCT
faba-271	137	42	adjusted	adjust	VERB
faba-271	137	43	for	for	ADP
faba-271	137	44	age	age	NOUN
faba-271	137	45	,	,	PUNCT
faba-271	137	46	functionality	functionality	NOUN
faba-271	137	47	,	,	PUNCT
faba-271	137	48	and	and	CCONJ
faba-271	137	49	condition	condition	NOUN
faba-271	137	50	(	(	PUNCT
faba-271	137	51	ipsas	ipsa	NOUN
faba-271	137	52	46	46	NUM
faba-271	137	53	2023	2023	NUM
faba-271	137	54	)	)	PUNCT
faba-271	137	55	.	.	PUNCT
faba-271	138	1	the	the	DET
faba-271	138	2	current	current	ADJ
faba-271	138	3	operational	operational	ADJ
faba-271	138	4	value	value	NOUN
faba-271	138	5	has	have	VERB
faba-271	138	6	the	the	DET
faba-271	138	7	following	following	ADJ
faba-271	138	8	characteristics	characteristic	NOUN
faba-271	138	9	:	:	PUNCT
faba-271	138	10			PRON
faba-271	138	11	it	it	PRON
faba-271	138	12	is	be	AUX
faba-271	138	13	based	base	VERB
faba-271	138	14	on	on	ADP
faba-271	138	15	the	the	DET
faba-271	138	16	current	current	ADJ
faba-271	138	17	use	use	NOUN
faba-271	138	18	of	of	ADP
faba-271	138	19	the	the	DET
faba-271	138	20	asset	asset	NOUN
faba-271	138	21	;	;	PUNCT
faba-271	138	22			PRON
faba-271	138	23	it	it	PRON
faba-271	138	24	assumes	assume	VERB
faba-271	138	25	the	the	DET
faba-271	138	26	asset	asset	NOUN
faba-271	138	27	is	be	AUX
faba-271	138	28	intended	intend	VERB
faba-271	138	29	for	for	ADP
faba-271	138	30	the	the	DET
faba-271	138	31	provision	provision	NOUN
faba-271	138	32	of	of	ADP
faba-271	138	33	services	service	NOUN
faba-271	138	34	,	,	PUNCT
faba-271	138	35	not	not	PART
faba-271	138	36	for	for	ADP
faba-271	138	37	sale	sale	NOUN
faba-271	138	38	;	;	PUNCT
faba-271	138	39			PRON
faba-271	138	40	it	it	PRON
faba-271	138	41	is	be	AUX
faba-271	138	42	entity	entity	NOUN
faba-271	138	43	-	-	PUNCT
faba-271	138	44	specific	specific	ADJ
faba-271	138	45	,	,	PUNCT
faba-271	138	46	reflecting	reflect	VERB
faba-271	138	47	the	the	DET
faba-271	138	48	economic	economic	ADJ
faba-271	138	49	situation	situation	NOUN
faba-271	138	50	of	of	ADP
faba-271	138	51	the	the	DET
faba-271	138	52	organization	organization	NOUN
faba-271	138	53	rather	rather	ADV
faba-271	138	54	than	than	ADP
faba-271	138	55	the	the	DET
faba-271	138	56	position	position	NOUN
faba-271	138	57	of	of	ADP
faba-271	138	58	market	market	NOUN
faba-271	138	59	participants	participant	NOUN
faba-271	138	60	.	.	PUNCT
faba-271	139	1	regarding	regard	VERB
faba-271	139	2	the	the	DET
faba-271	139	3	income	income	NOUN
faba-271	139	4	approach	approach	NOUN
faba-271	139	5	,	,	PUNCT
faba-271	139	6	its	its	PRON
faba-271	139	7	measurement	measurement	NOUN
faba-271	139	8	techniques	technique	NOUN
faba-271	139	9	are	be	AUX
faba-271	139	10	generally	generally	ADV
faba-271	139	11	not	not	PART
faba-271	139	12	suitable	suitable	ADJ
faba-271	139	13	for	for	ADP
faba-271	139	14	determining	determine	VERB
faba-271	139	15	current	current	ADJ
faba-271	139	16	operational	operational	ADJ
faba-271	139	17	value	value	NOUN
faba-271	139	18	,	,	PUNCT
faba-271	139	19	as	as	SCONJ
faba-271	139	20	public	public	ADJ
faba-271	139	21	sector	sector	NOUN
faba-271	139	22	assets	asset	NOUN
faba-271	139	23	often	often	ADV
faba-271	139	24	generate	generate	VERB
faba-271	139	25	little	little	ADJ
faba-271	139	26	or	or	CCONJ
faba-271	139	27	no	no	PRON
faba-271	139	28	cash	cash	NOUN
faba-271	139	29	flows	flow	NOUN
faba-271	139	30	,	,	PUNCT
faba-271	139	31	and	and	CCONJ
faba-271	139	32	future	future	ADJ
faba-271	139	33	revenue	revenue	NOUN
faba-271	139	34	flows	flow	NOUN
faba-271	139	35	are	be	AUX
faba-271	139	36	not	not	PART
faba-271	139	37	discounted	discount	VERB
faba-271	139	38	(	(	PUNCT
faba-271	139	39	conceptual	conceptual	ADJ
faba-271	139	40	framework	framework	NOUN
faba-271	139	41	2024	2024	NUM
faba-271	139	42	)	)	PUNCT
faba-271	139	43	.	.	PUNCT
faba-271	140	1	while	while	SCONJ
faba-271	140	2	in	in	ADP
faba-271	140	3	some	some	DET
faba-271	140	4	cases	case	NOUN
faba-271	140	5	the	the	DET
faba-271	140	6	current	current	ADJ
faba-271	140	7	operational	operational	ADJ
faba-271	140	8	value	value	NOUN
faba-271	140	9	can	can	AUX
faba-271	140	10	be	be	AUX
faba-271	140	11	directly	directly	ADV
faba-271	140	12	determined	determine	VERB
faba-271	140	13	by	by	ADP
faba-271	140	14	observing	observe	VERB
faba-271	140	15	prices	price	NOUN
faba-271	140	16	in	in	ADP
faba-271	140	17	an	an	DET
faba-271	140	18	active	active	ADJ
faba-271	140	19	market	market	NOUN
faba-271	140	20	,	,	PUNCT
faba-271	140	21	in	in	ADP
faba-271	140	22	other	other	ADJ
faba-271	140	23	cases	case	NOUN
faba-271	140	24	it	it	PRON
faba-271	140	25	must	must	AUX
faba-271	140	26	be	be	AUX
faba-271	140	27	estimated	estimate	VERB
faba-271	140	28	indirectly	indirectly	ADV
faba-271	140	29	using	use	VERB
faba-271	140	30	alternative	alternative	ADJ
faba-271	140	31	measurement	measurement	NOUN
faba-271	140	32	methods	method	NOUN
faba-271	140	33	.	.	PUNCT
faba-271	141	1	the	the	DET
faba-271	141	2	current	current	ADJ
faba-271	141	3	operational	operational	ADJ
faba-271	141	4	value	value	NOUN
faba-271	141	5	depends	depend	VERB
faba-271	141	6	on	on	ADP
faba-271	141	7	several	several	ADJ
faba-271	141	8	key	key	ADJ
faba-271	141	9	factors	factor	NOUN
faba-271	141	10	,	,	PUNCT
faba-271	141	11	including	include	VERB
faba-271	141	12	the	the	DET
faba-271	141	13	asset	asset	NOUN
faba-271	141	14	’s	’s	PART
faba-271	141	15	geographical	geographical	ADJ
faba-271	141	16	location	location	NOUN
faba-271	141	17	,	,	PUNCT
faba-271	141	18	its	its	PRON
faba-271	141	19	value	value	NOUN
faba-271	141	20	within	within	ADP
faba-271	141	21	the	the	DET
faba-271	141	22	context	context	NOUN
faba-271	141	23	of	of	ADP
faba-271	141	24	the	the	DET
faba-271	141	25	organization	organization	NOUN
faba-271	141	26	’s	’s	PART
faba-271	141	27	activities	activity	NOUN
faba-271	141	28	,	,	PUNCT
faba-271	141	29	any	any	DET
faba-271	141	30	operational	operational	ADJ
faba-271	141	31	limitations	limitation	NOUN
faba-271	141	32	,	,	PUNCT
faba-271	141	33	and	and	CCONJ
faba-271	141	34	the	the	DET
faba-271	141	35	most	most	ADV
faba-271	141	36	costeffective	costeffective	ADJ
faba-271	141	37	way	way	NOUN
faba-271	141	38	to	to	PART
faba-271	141	39	provide	provide	VERB
faba-271	141	40	services	service	NOUN
faba-271	141	41	.	.	PUNCT
faba-271	142	1	a	a	DET
faba-271	142	2	current	current	ADJ
faba-271	142	3	operational	operational	ADJ
faba-271	142	4	value	value	NOUN
faba-271	142	5	measurement	measurement	NOUN
faba-271	142	6	requires	require	VERB
faba-271	142	7	the	the	DET
faba-271	142	8	entity	entity	NOUN
faba-271	142	9	to	to	PART
faba-271	142	10	determine	determine	VERB
faba-271	142	11	all	all	PRON
faba-271	142	12	of	of	ADP
faba-271	142	13	the	the	DET
faba-271	142	14	following	following	NOUN
faba-271	142	15	:	:	PUNCT
faba-271	142	16			NOUN
faba-271	142	17	the	the	DET
faba-271	142	18	amount	amount	NOUN
faba-271	142	19	the	the	DET
faba-271	142	20	entity	entity	NOUN
faba-271	142	21	would	would	AUX
faba-271	142	22	pay	pay	VERB
faba-271	142	23	,	,	PUNCT
faba-271	142	24	which	which	PRON
faba-271	142	25	includes	include	VERB
faba-271	142	26	assessing	assess	VERB
faba-271	142	27	the	the	DET
faba-271	142	28	price	price	NOUN
faba-271	142	29	that	that	PRON
faba-271	142	30	would	would	AUX
faba-271	142	31	be	be	AUX
faba-271	142	32	paid	pay	VERB
faba-271	142	33	in	in	ADP
faba-271	142	34	an	an	DET
faba-271	142	35	active	active	ADJ
faba-271	142	36	market	market	NOUN
faba-271	142	37	or	or	CCONJ
faba-271	142	38	the	the	DET
faba-271	142	39	cost	cost	NOUN
faba-271	142	40	the	the	DET
faba-271	142	41	entity	entity	NOUN
faba-271	142	42	would	would	AUX
faba-271	142	43	incur	incur	VERB
faba-271	142	44	to	to	PART
faba-271	142	45	acquire	acquire	VERB
faba-271	142	46	the	the	DET
faba-271	142	47	asset	asset	NOUN
faba-271	142	48	in	in	ADP
faba-271	142	49	the	the	DET
faba-271	142	50	least	least	ADV
faba-271	142	51	costly	costly	ADJ
faba-271	142	52	manner	manner	NOUN
faba-271	142	53	;	;	PUNCT
faba-271	142	54			PRON
faba-271	142	55	the	the	DET
faba-271	142	56	remaining	remain	VERB
faba-271	142	57	service	service	NOUN
faba-271	142	58	potential	potential	NOUN
faba-271	142	59	of	of	ADP
faba-271	142	60	the	the	DET
faba-271	142	61	asset	asset	NOUN
faba-271	142	62	,	,	PUNCT
faba-271	142	63	taking	take	VERB
faba-271	142	64	into	into	ADP
faba-271	142	65	account	account	NOUN
faba-271	142	66	its	its	PRON
faba-271	142	67	current	current	ADJ
faba-271	142	68	condition	condition	NOUN
faba-271	142	69	;	;	PUNCT
faba-271	142	70			ADJ
faba-271	142	71	the	the	DET
faba-271	142	72	asset	asset	NOUN
faba-271	142	73	,	,	PUNCT
faba-271	142	74	consistent	consistent	ADJ
faba-271	142	75	with	with	ADP
faba-271	142	76	its	its	PRON
faba-271	142	77	unit	unit	NOUN
faba-271	142	78	of	of	ADP
faba-271	142	79	account	account	NOUN
faba-271	142	80	,	,	PUNCT
faba-271	142	81	including	include	VERB
faba-271	142	82	assessing	assess	VERB
faba-271	142	83	its	its	PRON
faba-271	142	84	existing	exist	VERB
faba-271	142	85	use	use	NOUN
faba-271	142	86	and	and	CCONJ
faba-271	142	87	location	location	NOUN
faba-271	142	88	,	,	PUNCT
faba-271	142	89	based	base	VERB
faba-271	142	90	on	on	ADP
faba-271	142	91	the	the	DET
faba-271	142	92	availability	availability	NOUN
faba-271	142	93	of	of	ADP
faba-271	142	94	data	datum	NOUN
faba-271	142	95	that	that	PRON
faba-271	142	96	faithfully	faithfully	ADV
faba-271	142	97	represents	represent	VERB
faba-271	142	98	the	the	DET
faba-271	142	99	entity	entity	NOUN
faba-271	142	100	-	-	PUNCT
faba-271	142	101	specific	specific	ADJ
faba-271	142	102	assumptions	assumption	NOUN
faba-271	142	103	;	;	PUNCT
faba-271	142	104			PRON
faba-271	142	105	the	the	DET
faba-271	142	106	measurement	measurement	NOUN
faba-271	142	107	techniques	technique	VERB
faba-271	142	108	appropriate	appropriate	ADJ
faba-271	142	109	for	for	ADP
faba-271	142	110	estimating	estimate	VERB
faba-271	142	111	the	the	DET
faba-271	142	112	factors	factor	NOUN
faba-271	142	113	listed	list	VERB
faba-271	142	114	above	above	ADV
faba-271	142	115	,	,	PUNCT
faba-271	142	116	considering	consider	VERB
faba-271	142	117	the	the	DET
faba-271	142	118	availability	availability	NOUN
faba-271	142	119	of	of	ADP
faba-271	142	120	data	datum	NOUN
faba-271	142	121	that	that	PRON
faba-271	142	122	faithfully	faithfully	ADV
faba-271	142	123	represents	represent	VERB
faba-271	142	124	the	the	DET
faba-271	142	125	entity	entity	NOUN
faba-271	142	126	-	-	PUNCT
faba-271	142	127	specific	specific	ADJ
faba-271	142	128	assumptions	assumption	NOUN
faba-271	142	129	(	(	PUNCT
faba-271	142	130	ipsas	ipsa	NOUN
faba-271	142	131	46	46	NUM
faba-271	142	132	2023	2023	NUM
faba-271	142	133	)	)	PUNCT
faba-271	142	134	.	.	PUNCT
faba-271	143	1	in	in	ADP
faba-271	143	2	the	the	DET
faba-271	143	3	financial	financial	ADJ
faba-271	143	4	statements	statement	NOUN
faba-271	143	5	,	,	PUNCT
faba-271	143	6	the	the	DET
faba-271	143	7	current	current	ADJ
faba-271	143	8	operational	operational	ADJ
faba-271	143	9	value	value	NOUN
faba-271	143	10	reflects	reflect	VERB
faba-271	143	11	the	the	DET
faba-271	143	12	operational	operational	ADJ
faba-271	143	13	potential	potential	NOUN
faba-271	143	14	of	of	ADP
faba-271	143	15	the	the	DET
faba-271	143	16	asset	asset	NOUN
faba-271	143	17	from	from	ADP
faba-271	143	18	the	the	DET
faba-271	143	19	organization	organization	NOUN
faba-271	143	20	’s	’s	PART
faba-271	143	21	perspective	perspective	NOUN
faba-271	143	22	.	.	PUNCT
faba-271	144	1	it	it	PRON
faba-271	144	2	represents	represent	VERB
faba-271	144	3	the	the	DET
faba-271	144	4	amount	amount	NOUN
faba-271	144	5	recorded	record	VERB
faba-271	144	6	in	in	ADP
faba-271	144	7	the	the	DET
faba-271	144	8	entity	entity	NOUN
faba-271	144	9	’s	’s	PART
faba-271	144	10	balance	balance	NOUN
faba-271	144	11	sheet	sheet	NOUN
faba-271	144	12	that	that	PRON
faba-271	144	13	the	the	DET
faba-271	144	14	entity	entity	NOUN
faba-271	144	15	would	would	AUX
faba-271	144	16	pay	pay	VERB
faba-271	144	17	for	for	ADP
faba-271	144	18	the	the	DET
faba-271	144	19	remaining	remain	VERB
faba-271	144	20	service	service	NOUN
faba-271	144	21	potential	potential	NOUN
faba-271	144	22	of	of	ADP
faba-271	144	23	the	the	DET
faba-271	144	24	existing	exist	VERB
faba-271	144	25	asset	asset	NOUN
faba-271	144	26	at	at	ADP
faba-271	144	27	the	the	DET
faba-271	144	28	measurement	measurement	NOUN
faba-271	144	29	date	date	NOUN
faba-271	144	30	.	.	PUNCT
faba-271	145	1	in	in	ADP
faba-271	145	2	the	the	DET
faba-271	145	3	statement	statement	NOUN
faba-271	145	4	of	of	ADP
faba-271	145	5	financial	financial	ADJ
faba-271	145	6	results	result	NOUN
faba-271	145	7	,	,	PUNCT
faba-271	145	8	it	it	PRON
faba-271	145	9	reflects	reflect	VERB
faba-271	145	10	the	the	DET
faba-271	145	11	portion	portion	NOUN
faba-271	145	12	of	of	ADP
faba-271	145	13	the	the	DET
faba-271	145	14	asset	asset	NOUN
faba-271	145	15	’s	’s	PART
faba-271	145	16	value	value	NOUN
faba-271	145	17	consumed	consume	VERB
faba-271	145	18	in	in	ADP
faba-271	145	19	providing	provide	VERB
faba-271	145	20	services	service	NOUN
faba-271	145	21	as	as	ADP
faba-271	145	22	of	of	ADP
faba-271	145	23	the	the	DET
faba-271	145	24	measurement	measurement	NOUN
faba-271	145	25	date	date	NOUN
faba-271	145	26	.	.	PUNCT
faba-271	146	1	application	application	NOUN
faba-271	146	2	of	of	ADP
faba-271	146	3	the	the	DET
faba-271	146	4	current	current	ADJ
faba-271	146	5	operational	operational	ADJ
faba-271	146	6	value	value	NOUN
faba-271	146	7	concept	concept	NOUN
faba-271	146	8	within	within	ADP
faba-271	146	9	the	the	DET
faba-271	146	10	ipsas	ipsas	PROPN
faba-271	146	11	framework	framework	NOUN
faba-271	146	12	:	:	PUNCT
faba-271	146	13	empirical	empirical	ADJ
faba-271	146	14	analysis	analysis	NOUN
faba-271	146	15	from	from	ADP
faba-271	146	16	georgia	georgia	PROPN
faba-271	146	17	since	since	SCONJ
faba-271	146	18	2009	2009	NUM
faba-271	146	19	,	,	PUNCT
faba-271	146	20	georgia	georgia	PROPN
faba-271	146	21	has	have	AUX
faba-271	146	22	been	be	AUX
faba-271	146	23	undergoing	undergo	VERB
faba-271	146	24	a	a	DET
faba-271	146	25	public	public	ADJ
faba-271	146	26	sector	sector	NOUN
faba-271	146	27	accounting	accounting	NOUN
faba-271	146	28	reform	reform	NOUN
faba-271	146	29	aimed	aim	VERB
faba-271	146	30	at	at	ADP
faba-271	146	31	enhancing	enhance	VERB
faba-271	146	32	the	the	DET
faba-271	146	33	transparency	transparency	NOUN
faba-271	146	34	and	and	CCONJ
faba-271	146	35	reliability	reliability	NOUN
faba-271	146	36	of	of	ADP
faba-271	146	37	public	public	ADJ
faba-271	146	38	finances	finance	NOUN
faba-271	146	39	through	through	ADP
faba-271	146	40	the	the	DET
faba-271	146	41	implementation	implementation	NOUN
faba-271	146	42	of	of	ADP
faba-271	146	43	international	international	ADJ
faba-271	146	44	public	public	ADJ
faba-271	146	45	sector	sector	NOUN
faba-271	146	46	accounting	accounting	NOUN
faba-271	146	47	standards	standard	NOUN
faba-271	146	48	(	(	PUNCT
faba-271	146	49	ipsas	ipsa	NOUN
faba-271	146	50	)	)	PUNCT
faba-271	146	51	.	.	PUNCT
faba-271	147	1	to	to	PART
faba-271	147	2	support	support	VERB
faba-271	147	3	this	this	DET
faba-271	147	4	objective	objective	NOUN
faba-271	147	5	,	,	PUNCT
faba-271	147	6	as	as	ADP
faba-271	147	7	of	of	ADP
faba-271	147	8	january	january	PROPN
faba-271	147	9	1	1	NUM
faba-271	147	10	,	,	PUNCT
faba-271	147	11	2021	2021	NUM
faba-271	147	12	,	,	PUNCT
faba-271	147	13	all	all	DET
faba-271	147	14	public	public	ADJ
faba-271	147	15	sector	sector	NOUN
faba-271	147	16	entities	entity	NOUN
faba-271	147	17	in	in	ADP
faba-271	147	18	georgia	georgia	PROPN
faba-271	147	19	are	be	AUX
faba-271	147	20	required	require	VERB
faba-271	147	21	to	to	PART
faba-271	147	22	prepare	prepare	VERB
faba-271	147	23	their	their	PRON
faba-271	147	24	financial	financial	ADJ
faba-271	147	25	statements	statement	NOUN
faba-271	147	26	in	in	ADP
faba-271	147	27	accordance	accordance	NOUN
faba-271	147	28	with	with	ADP
faba-271	147	29	ipsas	ipsa	NOUN
faba-271	147	30	.	.	PUNCT
faba-271	148	1	mariam	mariam	PROPN
faba-271	148	2	vardiashvili	vardiashvili	PROPN
faba-271	148	3	/	/	SYM
faba-271	148	4	finance	finance	NOUN
faba-271	148	5	,	,	PUNCT
faba-271	148	6	accounting	accounting	NOUN
faba-271	148	7	and	and	CCONJ
faba-271	148	8	business	business	NOUN
faba-271	148	9	analysis	analysis	NOUN
faba-271	148	10	,	,	PUNCT
faba-271	148	11	volume	volume	NOUN
faba-271	148	12	7	7	NUM
faba-271	148	13	,	,	PUNCT
faba-271	148	14	issue	issue	NOUN
faba-271	148	15	1	1	NUM
faba-271	148	16	,	,	PUNCT
faba-271	148	17	2025	2025	NUM
faba-271	148	18	115	115	NUM
faba-271	148	19	to	to	PART
faba-271	148	20	explore	explore	VERB
faba-271	148	21	this	this	DET
faba-271	148	22	topic	topic	NOUN
faba-271	148	23	,	,	PUNCT
faba-271	148	24	structured	structured	ADJ
faba-271	148	25	telephone	telephone	NOUN
faba-271	148	26	interviews	interview	NOUN
faba-271	148	27	were	be	AUX
faba-271	148	28	conducted	conduct	VERB
faba-271	148	29	using	use	VERB
faba-271	148	30	a	a	DET
faba-271	148	31	targeted	target	VERB
faba-271	148	32	sampling	sampling	NOUN
faba-271	148	33	strategy	strategy	NOUN
faba-271	148	34	.	.	PUNCT
faba-271	149	1	participants	participant	NOUN
faba-271	149	2	were	be	AUX
faba-271	149	3	selected	select	VERB
faba-271	149	4	based	base	VERB
faba-271	149	5	on	on	ADP
faba-271	149	6	their	their	PRON
faba-271	149	7	expertise	expertise	NOUN
faba-271	149	8	and	and	CCONJ
faba-271	149	9	relevant	relevant	ADJ
faba-271	149	10	knowledge	knowledge	NOUN
faba-271	149	11	in	in	ADP
faba-271	149	12	the	the	DET
faba-271	149	13	valuation	valuation	NOUN
faba-271	149	14	of	of	ADP
faba-271	149	15	nonfinancial	nonfinancial	ADJ
faba-271	149	16	assets	asset	NOUN
faba-271	149	17	in	in	ADP
faba-271	149	18	the	the	DET
faba-271	149	19	public	public	ADJ
faba-271	149	20	sector	sector	NOUN
faba-271	149	21	.	.	PUNCT
faba-271	150	1	the	the	DET
faba-271	150	2	research	research	NOUN
faba-271	150	3	was	be	AUX
faba-271	150	4	carried	carry	VERB
faba-271	150	5	out	out	ADP
faba-271	150	6	in	in	ADP
faba-271	150	7	april	april	PROPN
faba-271	150	8	2025	2025	NUM
faba-271	150	9	.	.	PUNCT
faba-271	151	1	the	the	DET
faba-271	151	2	purpose	purpose	NOUN
faba-271	151	3	of	of	ADP
faba-271	151	4	the	the	DET
faba-271	151	5	interviews	interview	NOUN
faba-271	151	6	was	be	AUX
faba-271	151	7	to	to	PART
faba-271	151	8	assess	assess	VERB
faba-271	151	9	the	the	DET
faba-271	151	10	extent	extent	NOUN
faba-271	151	11	to	to	PART
faba-271	151	12	which	which	PRON
faba-271	151	13	current	current	ADJ
faba-271	151	14	value	value	NOUN
faba-271	151	15	-	-	PUNCT
faba-271	151	16	based	base	VERB
faba-271	151	17	asset	asset	NOUN
faba-271	151	18	valuation	valuation	NOUN
faba-271	151	19	is	be	AUX
faba-271	151	20	practiced	practice	VERB
faba-271	151	21	in	in	ADP
faba-271	151	22	georgia	georgia	PROPN
faba-271	151	23	and	and	CCONJ
faba-271	151	24	to	to	PART
faba-271	151	25	determine	determine	VERB
faba-271	151	26	whether	whether	SCONJ
faba-271	151	27	stakeholders	stakeholder	NOUN
faba-271	151	28	are	be	AUX
faba-271	151	29	prepared	prepared	ADJ
faba-271	151	30	to	to	PART
faba-271	151	31	adopt	adopt	VERB
faba-271	151	32	the	the	DET
faba-271	151	33	current	current	ADJ
faba-271	151	34	operational	operational	ADJ
faba-271	151	35	value	value	NOUN
faba-271	151	36	approach	approach	NOUN
faba-271	151	37	for	for	ADP
faba-271	151	38	the	the	DET
faba-271	151	39	valuation	valuation	NOUN
faba-271	151	40	of	of	ADP
faba-271	151	41	non	non	ADJ
faba-271	151	42	-	-	ADJ
faba-271	151	43	financial	financial	ADJ
faba-271	151	44	assets	asset	NOUN
faba-271	151	45	starting	start	VERB
faba-271	151	46	from	from	ADP
faba-271	151	47	2025	2025	NUM
faba-271	151	48	.	.	PUNCT
faba-271	152	1	a	a	DET
faba-271	152	2	total	total	NOUN
faba-271	152	3	of	of	ADP
faba-271	152	4	45	45	NUM
faba-271	152	5	individuals	individual	NOUN
faba-271	152	6	participated	participate	VERB
faba-271	152	7	in	in	ADP
faba-271	152	8	the	the	DET
faba-271	152	9	survey	survey	NOUN
faba-271	152	10	,	,	PUNCT
faba-271	152	11	including	include	VERB
faba-271	152	12	:	:	PUNCT
faba-271	152	13			PRON
faba-271	152	14	representatives	representative	NOUN
faba-271	152	15	from	from	ADP
faba-271	152	16	the	the	DET
faba-271	152	17	state	state	NOUN
faba-271	152	18	treasury	treasury	PROPN
faba-271	152	19	’s	’s	PART
faba-271	152	20	methodological	methodological	ADJ
faba-271	152	21	department	department	NOUN
faba-271	152	22	,	,	PUNCT
faba-271	152	23	who	who	PRON
faba-271	152	24	are	be	AUX
faba-271	152	25	directly	directly	ADV
faba-271	152	26	involved	involve	VERB
faba-271	152	27	in	in	ADP
faba-271	152	28	the	the	DET
faba-271	152	29	implementation	implementation	NOUN
faba-271	152	30	of	of	ADP
faba-271	152	31	standards	standard	NOUN
faba-271	152	32	and	and	CCONJ
faba-271	152	33	possess	possess	VERB
faba-271	152	34	in	in	ADP
faba-271	152	35	-	-	PUNCT
faba-271	152	36	depth	depth	NOUN
faba-271	152	37	knowledge	knowledge	NOUN
faba-271	152	38	of	of	ADP
faba-271	152	39	recent	recent	ADJ
faba-271	152	40	changes	change	NOUN
faba-271	152	41	;	;	PUNCT
faba-271	152	42			NOUN
faba-271	152	43	financial	financial	ADJ
faba-271	152	44	managers	manager	NOUN
faba-271	152	45	and	and	CCONJ
faba-271	152	46	accountants	accountant	NOUN
faba-271	152	47	from	from	ADP
faba-271	152	48	public	public	ADJ
faba-271	152	49	sector	sector	NOUN
faba-271	152	50	entities	entity	NOUN
faba-271	152	51	,	,	PUNCT
faba-271	152	52	who	who	PRON
faba-271	152	53	actively	actively	ADV
faba-271	152	54	apply	apply	VERB
faba-271	152	55	international	international	ADJ
faba-271	152	56	standards	standard	NOUN
faba-271	152	57	in	in	ADP
faba-271	152	58	the	the	DET
faba-271	152	59	valuation	valuation	NOUN
faba-271	152	60	and	and	CCONJ
faba-271	152	61	accounting	accounting	NOUN
faba-271	152	62	of	of	ADP
faba-271	152	63	assets	asset	NOUN
faba-271	152	64	;	;	PUNCT
faba-271	152	65			PRON
faba-271	152	66	representatives	representative	NOUN
faba-271	152	67	from	from	ADP
faba-271	152	68	the	the	DET
faba-271	152	69	academic	academic	ADJ
faba-271	152	70	sector	sector	NOUN
faba-271	152	71	,	,	PUNCT
faba-271	152	72	who	who	PRON
faba-271	152	73	teach	teach	VERB
faba-271	152	74	financial	financial	ADJ
faba-271	152	75	accounting	accounting	NOUN
faba-271	152	76	and	and	CCONJ
faba-271	152	77	public	public	ADJ
faba-271	152	78	sector	sector	NOUN
faba-271	152	79	accounting	accounting	NOUN
faba-271	152	80	standards	standard	NOUN
faba-271	152	81	.	.	PUNCT
faba-271	153	1	among	among	ADP
faba-271	153	2	the	the	DET
faba-271	153	3	respondents	respondent	NOUN
faba-271	153	4	,	,	PUNCT
faba-271	153	5	2	2	NUM
faba-271	153	6	were	be	AUX
faba-271	153	7	from	from	ADP
faba-271	153	8	the	the	DET
faba-271	153	9	state	state	NOUN
faba-271	153	10	treasury	treasury	NOUN
faba-271	153	11	,	,	PUNCT
faba-271	153	12	4	4	NUM
faba-271	153	13	from	from	ADP
faba-271	153	14	academia	academia	NOUN
faba-271	153	15	,	,	PUNCT
faba-271	153	16	and	and	CCONJ
faba-271	153	17	39	39	NUM
faba-271	153	18	were	be	AUX
faba-271	153	19	accountants	accountant	NOUN
faba-271	153	20	and	and	CCONJ
faba-271	153	21	financial	financial	ADJ
faba-271	153	22	managers	manager	NOUN
faba-271	153	23	.	.	PUNCT
faba-271	154	1	data	datum	NOUN
faba-271	154	2	was	be	AUX
faba-271	154	3	collected	collect	VERB
faba-271	154	4	from	from	ADP
faba-271	154	5	representatives	representative	NOUN
faba-271	154	6	across	across	ADP
faba-271	154	7	various	various	ADJ
faba-271	154	8	cities	city	NOUN
faba-271	154	9	,	,	PUNCT
faba-271	154	10	including	include	VERB
faba-271	154	11	tbilisi	tbilisi	PROPN
faba-271	154	12	,	,	PUNCT
faba-271	154	13	gori	gori	PROPN
faba-271	154	14	,	,	PUNCT
faba-271	154	15	khashuri	khashuri	PROPN
faba-271	154	16	,	,	PUNCT
faba-271	154	17	bolnisi	bolnisi	VERB
faba-271	154	18	,	,	PUNCT
faba-271	154	19	and	and	CCONJ
faba-271	154	20	others	other	NOUN
faba-271	154	21	.	.	PUNCT
faba-271	155	1	the	the	DET
faba-271	155	2	results	result	NOUN
faba-271	155	3	indicated	indicate	VERB
faba-271	155	4	that	that	SCONJ
faba-271	155	5	the	the	DET
faba-271	155	6	majority	majority	NOUN
faba-271	155	7	of	of	ADP
faba-271	155	8	respondents	respondent	NOUN
faba-271	155	9	are	be	AUX
faba-271	155	10	familiar	familiar	ADJ
faba-271	155	11	with	with	ADP
faba-271	155	12	both	both	CCONJ
faba-271	155	13	historical	historical	ADJ
faba-271	155	14	and	and	CCONJ
faba-271	155	15	current	current	ADJ
faba-271	155	16	approaches	approach	NOUN
faba-271	155	17	to	to	ADP
faba-271	155	18	asset	asset	NOUN
faba-271	155	19	valuation	valuation	NOUN
faba-271	155	20	.	.	PUNCT
faba-271	156	1	most	most	ADJ
faba-271	156	2	agreed	agree	VERB
faba-271	156	3	that	that	SCONJ
faba-271	156	4	this	this	DET
faba-271	156	5	awareness	awareness	NOUN
faba-271	156	6	has	have	AUX
faba-271	156	7	been	be	AUX
faba-271	156	8	supported	support	VERB
faba-271	156	9	by	by	ADP
faba-271	156	10	the	the	DET
faba-271	156	11	translation	translation	NOUN
faba-271	156	12	and	and	CCONJ
faba-271	156	13	publication	publication	NOUN
faba-271	156	14	of	of	ADP
faba-271	156	15	ipsas	ipsa	NOUN
faba-271	156	16	standards	standard	NOUN
faba-271	156	17	in	in	ADP
faba-271	156	18	georgian	georgian	PROPN
faba-271	156	19	,	,	PUNCT
faba-271	156	20	as	as	ADV
faba-271	156	21	well	well	ADV
faba-271	156	22	as	as	ADP
faba-271	156	23	training	training	NOUN
faba-271	156	24	programs	program	NOUN
faba-271	156	25	organized	organize	VERB
faba-271	156	26	by	by	ADP
faba-271	156	27	the	the	DET
faba-271	156	28	ministry	ministry	PROPN
faba-271	156	29	of	of	ADP
faba-271	156	30	finance	finance	PROPN
faba-271	156	31	,	,	PUNCT
faba-271	156	32	which	which	PRON
faba-271	156	33	70	70	NUM
faba-271	156	34	%	%	NOUN
faba-271	156	35	of	of	ADP
faba-271	156	36	respondents	respondent	NOUN
faba-271	156	37	reported	report	VERB
faba-271	156	38	having	having	AUX
faba-271	156	39	attended	attend	VERB
faba-271	156	40	.	.	PUNCT
faba-271	157	1	the	the	DET
faba-271	157	2	study	study	NOUN
faba-271	157	3	revealed	reveal	VERB
faba-271	157	4	that	that	SCONJ
faba-271	157	5	public	public	ADJ
faba-271	157	6	sector	sector	NOUN
faba-271	157	7	entities	entity	NOUN
faba-271	157	8	in	in	ADP
faba-271	157	9	georgia	georgia	PROPN
faba-271	157	10	currently	currently	ADV
faba-271	157	11	recognize	recognize	VERB
faba-271	157	12	assets	asset	NOUN
faba-271	157	13	exclusively	exclusively	ADV
faba-271	157	14	at	at	ADP
faba-271	157	15	historical	historical	ADJ
faba-271	157	16	cost	cost	NOUN
faba-271	157	17	.	.	PUNCT
faba-271	158	1	this	this	DET
faba-271	158	2	practice	practice	NOUN
faba-271	158	3	is	be	AUX
faba-271	158	4	largely	largely	ADV
faba-271	158	5	due	due	ADJ
faba-271	158	6	to	to	ADP
faba-271	158	7	the	the	DET
faba-271	158	8	instruction	instruction	NOUN
faba-271	158	9	titled	title	VERB
faba-271	158	10	"	"	PUNCT
faba-271	158	11	on	on	ADP
faba-271	158	12	the	the	DET
faba-271	158	13	preparation	preparation	NOUN
faba-271	158	14	of	of	ADP
faba-271	158	15	financial	financial	ADJ
faba-271	158	16	reporting	reporting	NOUN
faba-271	158	17	by	by	ADP
faba-271	158	18	budgetary	budgetary	ADJ
faba-271	158	19	organizations	organization	NOUN
faba-271	158	20	based	base	VERB
faba-271	158	21	on	on	ADP
faba-271	158	22	ipsas	ipsa	NOUN
faba-271	158	23	"	"	PUNCT
faba-271	158	24	,	,	PUNCT
faba-271	158	25	which	which	PRON
faba-271	158	26	does	do	AUX
faba-271	158	27	not	not	PART
faba-271	158	28	require	require	VERB
faba-271	158	29	the	the	DET
faba-271	158	30	application	application	NOUN
faba-271	158	31	of	of	ADP
faba-271	158	32	the	the	DET
faba-271	158	33	revaluation	revaluation	NOUN
faba-271	158	34	model	model	NOUN
faba-271	158	35	.	.	PUNCT
faba-271	159	1	according	accord	VERB
faba-271	159	2	to	to	ADP
faba-271	159	3	article	article	NOUN
faba-271	159	4	11	11	NUM
faba-271	159	5	–	–	PUNCT
faba-271	159	6	"	"	PUNCT
faba-271	159	7	non	non	ADJ
faba-271	159	8	-	-	ADJ
faba-271	159	9	mandatory	mandatory	ADJ
faba-271	159	10	paragraphs	paragraph	NOUN
faba-271	159	11	/	/	SYM
faba-271	159	12	subparagraphs	subparagraph	NOUN
faba-271	159	13	of	of	ADP
faba-271	159	14	ipsas	ipsa	NOUN
faba-271	159	15	"	"	PUNCT
faba-271	159	16	–	–	PUNCT
faba-271	159	17	within	within	ADP
faba-271	159	18	the	the	DET
faba-271	159	19	general	general	ADJ
faba-271	159	20	provisions	provision	NOUN
faba-271	159	21	of	of	ADP
faba-271	159	22	the	the	DET
faba-271	159	23	instruction	instruction	NOUN
faba-271	159	24	issued	issue	VERB
faba-271	159	25	by	by	ADP
faba-271	159	26	the	the	DET
faba-271	159	27	ministry	ministry	PROPN
faba-271	159	28	of	of	ADP
faba-271	159	29	finance	finance	PROPN
faba-271	159	30	of	of	ADP
faba-271	159	31	georgia	georgia	PROPN
faba-271	159	32	,	,	PUNCT
faba-271	159	33	the	the	DET
faba-271	159	34	application	application	NOUN
faba-271	159	35	of	of	ADP
faba-271	159	36	certain	certain	ADJ
faba-271	159	37	ipsas	ipsa	NOUN
faba-271	159	38	requirements	requirement	NOUN
faba-271	159	39	remains	remain	VERB
faba-271	159	40	optional	optional	ADJ
faba-271	159	41	until	until	ADP
faba-271	159	42	january	january	PROPN
faba-271	159	43	1	1	NUM
faba-271	159	44	,	,	PUNCT
faba-271	159	45	2027	2027	NUM
faba-271	159	46	.	.	PUNCT
faba-271	160	1	for	for	ADP
faba-271	160	2	example	example	NOUN
faba-271	160	3	,	,	PUNCT
faba-271	160	4	in	in	ADP
faba-271	160	5	ipsas	ipsas	PROPN
faba-271	160	6	17	17	NUM
faba-271	160	7	property	property	NOUN
faba-271	160	8	,	,	PUNCT
faba-271	160	9	plant	plant	NOUN
faba-271	160	10	,	,	PUNCT
faba-271	160	11	and	and	CCONJ
faba-271	160	12	equipment	equipment	NOUN
faba-271	160	13	,	,	PUNCT
faba-271	160	14	paragraphs	paragraph	VERB
faba-271	160	15	42	42	NUM
faba-271	160	16	and	and	CCONJ
faba-271	160	17	44	44	NUM
faba-271	160	18	,	,	PUNCT
faba-271	160	19	which	which	PRON
faba-271	160	20	relate	relate	VERB
faba-271	160	21	to	to	ADP
faba-271	160	22	subsequent	subsequent	ADJ
faba-271	160	23	measurement	measurement	NOUN
faba-271	160	24	and	and	CCONJ
faba-271	160	25	the	the	DET
faba-271	160	26	revaluation	revaluation	NOUN
faba-271	160	27	model	model	NOUN
faba-271	160	28	,	,	PUNCT
faba-271	160	29	are	be	AUX
faba-271	160	30	classified	classify	VERB
faba-271	160	31	as	as	ADP
faba-271	160	32	non	non	ADJ
faba-271	160	33	-	-	ADJ
faba-271	160	34	mandatory	mandatory	ADJ
faba-271	160	35	.	.	PUNCT
faba-271	161	1	a	a	DET
faba-271	161	2	similar	similar	ADJ
faba-271	161	3	approach	approach	NOUN
faba-271	161	4	applies	apply	VERB
faba-271	161	5	across	across	ADP
faba-271	161	6	all	all	DET
faba-271	161	7	ipsas	ipsas	ADJ
faba-271	161	8	provisions	provision	NOUN
faba-271	161	9	that	that	PRON
faba-271	161	10	refer	refer	VERB
faba-271	161	11	to	to	ADP
faba-271	161	12	revaluation	revaluation	NOUN
faba-271	161	13	or	or	CCONJ
faba-271	161	14	fair	fair	ADJ
faba-271	161	15	value	value	NOUN
faba-271	161	16	.	.	PUNCT
faba-271	162	1	although	although	SCONJ
faba-271	162	2	the	the	DET
faba-271	162	3	majority	majority	NOUN
faba-271	162	4	of	of	ADP
faba-271	162	5	respondents	respondent	NOUN
faba-271	162	6	expressed	express	VERB
faba-271	162	7	support	support	NOUN
faba-271	162	8	for	for	ADP
faba-271	162	9	the	the	DET
faba-271	162	10	use	use	NOUN
faba-271	162	11	of	of	ADP
faba-271	162	12	the	the	DET
faba-271	162	13	revaluation	revaluation	NOUN
faba-271	162	14	model	model	NOUN
faba-271	162	15	in	in	ADP
faba-271	162	16	asset	asset	NOUN
faba-271	162	17	measurement	measurement	NOUN
faba-271	162	18	,	,	PUNCT
faba-271	162	19	they	they	PRON
faba-271	162	20	also	also	ADV
faba-271	162	21	noted	note	VERB
faba-271	162	22	their	their	PRON
faba-271	162	23	inability	inability	NOUN
faba-271	162	24	to	to	PART
faba-271	162	25	determine	determine	VERB
faba-271	162	26	market	market	NOUN
faba-271	162	27	values	value	NOUN
faba-271	162	28	independently	independently	ADV
faba-271	162	29	.	.	PUNCT
faba-271	163	1	ipsas	ipsas	PROPN
faba-271	163	2	requires	require	VERB
faba-271	163	3	that	that	SCONJ
faba-271	163	4	fair	fair	ADJ
faba-271	163	5	value	value	NOUN
faba-271	163	6	be	be	AUX
faba-271	163	7	established	establish	VERB
faba-271	163	8	by	by	ADP
faba-271	163	9	an	an	DET
faba-271	163	10	independent	independent	ADJ
faba-271	163	11	,	,	PUNCT
faba-271	163	12	certified	certified	ADJ
faba-271	163	13	appraiser	appraiser	NOUN
faba-271	163	14	.	.	PUNCT
faba-271	164	1	however	however	ADV
faba-271	164	2	,	,	PUNCT
faba-271	164	3	the	the	DET
faba-271	164	4	related	relate	VERB
faba-271	164	5	costs	cost	NOUN
faba-271	164	6	place	place	VERB
faba-271	164	7	an	an	DET
faba-271	164	8	additional	additional	ADJ
faba-271	164	9	financial	financial	ADJ
faba-271	164	10	burden	burden	NOUN
faba-271	164	11	on	on	ADP
faba-271	164	12	public	public	ADJ
faba-271	164	13	sector	sector	NOUN
faba-271	164	14	entities	entity	NOUN
faba-271	164	15	,	,	PUNCT
faba-271	164	16	which	which	PRON
faba-271	164	17	is	be	AUX
faba-271	164	18	why	why	SCONJ
faba-271	164	19	assets	asset	NOUN
faba-271	164	20	continue	continue	VERB
faba-271	164	21	to	to	PART
faba-271	164	22	be	be	AUX
faba-271	164	23	measured	measure	VERB
faba-271	164	24	primarily	primarily	ADV
faba-271	164	25	at	at	ADP
faba-271	164	26	historical	historical	ADJ
faba-271	164	27	cost	cost	NOUN
faba-271	164	28	.	.	PUNCT
faba-271	165	1	notably	notably	ADV
faba-271	165	2	,	,	PUNCT
faba-271	165	3	86	86	NUM
faba-271	165	4	%	%	NOUN
faba-271	165	5	of	of	ADP
faba-271	165	6	respondents	respondent	NOUN
faba-271	165	7	(	(	PUNCT
faba-271	165	8	mainly	mainly	ADV
faba-271	165	9	accountants	accountant	NOUN
faba-271	165	10	)	)	PUNCT
faba-271	165	11	are	be	AUX
faba-271	165	12	not	not	PART
faba-271	165	13	informed	inform	VERB
faba-271	165	14	about	about	ADP
faba-271	165	15	the	the	DET
faba-271	165	16	changes	change	NOUN
faba-271	165	17	in	in	ADP
faba-271	165	18	standards	standard	NOUN
faba-271	165	19	and	and	CCONJ
faba-271	165	20	the	the	DET
faba-271	165	21	concept	concept	NOUN
faba-271	165	22	of	of	ADP
faba-271	165	23	current	current	ADJ
faba-271	165	24	operational	operational	ADJ
faba-271	165	25	value	value	NOUN
faba-271	165	26	.	.	PUNCT
faba-271	166	1	the	the	DET
faba-271	166	2	remaining	remain	VERB
faba-271	166	3	14	14	NUM
faba-271	166	4	%	%	NOUN
faba-271	166	5	,	,	PUNCT
faba-271	166	6	consisting	consist	VERB
faba-271	166	7	of	of	ADP
faba-271	166	8	state	state	NOUN
faba-271	166	9	treasury	treasury	NOUN
faba-271	166	10	representatives	representative	NOUN
faba-271	166	11	and	and	CCONJ
faba-271	166	12	academic	academic	ADJ
faba-271	166	13	personnel	personnel	NOUN
faba-271	166	14	,	,	PUNCT
faba-271	166	15	support	support	VERB
faba-271	166	16	the	the	DET
faba-271	166	17	introduction	introduction	NOUN
faba-271	166	18	of	of	ADP
faba-271	166	19	this	this	DET
faba-271	166	20	valuation	valuation	NOUN
faba-271	166	21	method	method	NOUN
faba-271	166	22	.	.	PUNCT
faba-271	167	1	it	it	PRON
faba-271	167	2	is	be	AUX
faba-271	167	3	believed	believe	VERB
faba-271	167	4	that	that	SCONJ
faba-271	167	5	the	the	DET
faba-271	167	6	lack	lack	NOUN
faba-271	167	7	of	of	ADP
faba-271	167	8	timely	timely	ADJ
faba-271	167	9	awareness	awareness	NOUN
faba-271	167	10	among	among	ADP
faba-271	167	11	accountants	accountant	NOUN
faba-271	167	12	is	be	AUX
faba-271	167	13	due	due	ADJ
faba-271	167	14	to	to	ADP
faba-271	167	15	the	the	DET
faba-271	167	16	fact	fact	NOUN
faba-271	167	17	that	that	SCONJ
faba-271	167	18	the	the	DET
faba-271	167	19	new	new	ADJ
faba-271	167	20	standards	standard	NOUN
faba-271	167	21	and	and	CCONJ
faba-271	167	22	changes	change	NOUN
faba-271	167	23	related	relate	VERB
faba-271	167	24	to	to	ADP
faba-271	167	25	asset	asset	NOUN
faba-271	167	26	valuation	valuation	NOUN
faba-271	167	27	have	have	AUX
faba-271	167	28	not	not	PART
faba-271	167	29	yet	yet	ADV
faba-271	167	30	been	be	AUX
faba-271	167	31	reflected	reflect	VERB
faba-271	167	32	in	in	ADP
faba-271	167	33	the	the	DET
faba-271	167	34	instruction	instruction	NOUN
faba-271	167	35	issued	issue	VERB
faba-271	167	36	by	by	ADP
faba-271	167	37	the	the	DET
faba-271	167	38	ministry	ministry	PROPN
faba-271	167	39	of	of	ADP
faba-271	167	40	finance	finance	PROPN
faba-271	167	41	of	of	ADP
faba-271	167	42	georgia	georgia	PROPN
faba-271	167	43	,	,	PUNCT
faba-271	167	44	which	which	PRON
faba-271	167	45	serves	serve	VERB
faba-271	167	46	as	as	ADP
faba-271	167	47	the	the	DET
faba-271	167	48	primary	primary	ADJ
faba-271	167	49	reference	reference	NOUN
faba-271	167	50	for	for	ADP
faba-271	167	51	accountants	accountant	NOUN
faba-271	167	52	.	.	PUNCT
faba-271	168	1	conclusion	conclusion	NOUN
faba-271	168	2	thus	thus	ADV
faba-271	168	3	,	,	PUNCT
faba-271	168	4	current	current	ADJ
faba-271	168	5	operational	operational	ADJ
faba-271	168	6	value	value	NOUN
faba-271	168	7	reflects	reflect	VERB
faba-271	168	8	the	the	DET
faba-271	168	9	real	real	ADJ
faba-271	168	10	economic	economic	ADJ
faba-271	168	11	value	value	NOUN
faba-271	168	12	of	of	ADP
faba-271	168	13	assets	asset	NOUN
faba-271	168	14	,	,	PUNCT
faba-271	168	15	ensuring	ensure	VERB
faba-271	168	16	the	the	DET
faba-271	168	17	effective	effective	ADJ
faba-271	168	18	measurement	measurement	NOUN
faba-271	168	19	and	and	CCONJ
faba-271	168	20	optimal	optimal	ADJ
faba-271	168	21	utilization	utilization	NOUN
faba-271	168	22	of	of	ADP
faba-271	168	23	an	an	DET
faba-271	168	24	entity	entity	NOUN
faba-271	168	25	’s	’s	PART
faba-271	168	26	resources	resource	NOUN
faba-271	168	27	.	.	PUNCT
faba-271	169	1	the	the	DET
faba-271	169	2	measurement	measurement	NOUN
faba-271	169	3	methods	method	NOUN
faba-271	169	4	contained	contain	VERB
faba-271	169	5	in	in	ADP
faba-271	169	6	ipsas	ipsa	NOUN
faba-271	169	7	46	46	NUM
faba-271	169	8	,	,	PUNCT
faba-271	169	9	including	include	VERB
faba-271	169	10	current	current	ADJ
faba-271	169	11	operational	operational	ADJ
faba-271	169	12	value	value	NOUN
faba-271	169	13	,	,	PUNCT
faba-271	169	14	promote	promote	VERB
faba-271	169	15	greater	great	ADJ
faba-271	169	16	transparency	transparency	NOUN
faba-271	169	17	in	in	ADP
faba-271	169	18	financial	financial	ADJ
faba-271	169	19	statements	statement	NOUN
faba-271	169	20	by	by	ADP
faba-271	169	21	providing	provide	VERB
faba-271	169	22	more	more	ADV
faba-271	169	23	accurate	accurate	ADJ
faba-271	169	24	information	information	NOUN
faba-271	169	25	on	on	ADP
faba-271	169	26	the	the	DET
faba-271	169	27	cost	cost	NOUN
faba-271	169	28	of	of	ADP
faba-271	169	29	services	service	NOUN
faba-271	169	30	provided	provide	VERB
faba-271	169	31	,	,	PUNCT
faba-271	169	32	the	the	DET
faba-271	169	33	operational	operational	ADJ
faba-271	169	34	capacity	capacity	NOUN
faba-271	169	35	,	,	PUNCT
faba-271	169	36	and	and	CCONJ
faba-271	169	37	the	the	DET
faba-271	169	38	financial	financial	ADJ
faba-271	169	39	sustainability	sustainability	NOUN
faba-271	169	40	of	of	ADP
faba-271	169	41	the	the	DET
faba-271	169	42	entity	entity	NOUN
faba-271	169	43	.	.	PUNCT
faba-271	170	1	these	these	DET
faba-271	170	2	methods	method	NOUN
faba-271	170	3	better	well	ADV
faba-271	170	4	capture	capture	VERB
faba-271	170	5	the	the	DET
faba-271	170	6	economic	economic	ADJ
faba-271	170	7	reality	reality	NOUN
faba-271	170	8	of	of	ADP
faba-271	170	9	an	an	DET
faba-271	170	10	entity	entity	NOUN
faba-271	170	11	’s	’s	PART
faba-271	170	12	financial	financial	ADJ
faba-271	170	13	position	position	NOUN
faba-271	170	14	and	and	CCONJ
faba-271	170	15	performance	performance	NOUN
faba-271	170	16	,	,	PUNCT
faba-271	170	17	thereby	thereby	ADV
faba-271	170	18	enhancing	enhance	VERB
faba-271	170	19	accountability	accountability	NOUN
faba-271	170	20	and	and	CCONJ
faba-271	170	21	decision	decision	NOUN
faba-271	170	22	-	-	PUNCT
faba-271	170	23	making	make	VERB
faba-271	170	24	relevance	relevance	NOUN
faba-271	170	25	.	.	PUNCT
faba-271	171	1	benefits	benefit	NOUN
faba-271	171	2	:	:	PUNCT
faba-271	171	3	service	service	NOUN
faba-271	171	4	potential	potential	ADJ
faba-271	171	5	focus	focus	NOUN
faba-271	171	6	:	:	PUNCT
faba-271	171	7	current	current	ADJ
faba-271	171	8	operational	operational	ADJ
faba-271	171	9	value	value	NOUN
faba-271	171	10	emphasizes	emphasize	VERB
faba-271	171	11	the	the	DET
faba-271	171	12	measurement	measurement	NOUN
faba-271	171	13	of	of	ADP
faba-271	171	14	assets	asset	NOUN
faba-271	171	15	based	base	VERB
faba-271	171	16	on	on	ADP
faba-271	171	17	their	their	PRON
faba-271	171	18	ability	ability	NOUN
faba-271	171	19	to	to	PART
faba-271	171	20	deliver	deliver	VERB
faba-271	171	21	services	service	NOUN
faba-271	171	22	,	,	PUNCT
faba-271	171	23	making	make	VERB
faba-271	171	24	it	it	PRON
faba-271	171	25	particularly	particularly	ADV
faba-271	171	26	relevant	relevant	ADJ
faba-271	171	27	to	to	ADP
faba-271	171	28	public	public	ADJ
faba-271	171	29	sector	sector	NOUN
faba-271	171	30	organizations	organization	NOUN
faba-271	171	31	where	where	SCONJ
faba-271	171	32	service	service	NOUN
faba-271	171	33	delivery	delivery	NOUN
faba-271	171	34	,	,	PUNCT
faba-271	171	35	rather	rather	ADV
faba-271	171	36	than	than	ADP
faba-271	171	37	profit	profit	NOUN
faba-271	171	38	generation	generation	NOUN
faba-271	171	39	,	,	PUNCT
faba-271	171	40	is	be	AUX
faba-271	171	41	the	the	DET
faba-271	171	42	primary	primary	ADJ
faba-271	171	43	objective	objective	NOUN
faba-271	171	44	.	.	PUNCT
faba-271	172	1	enhanced	enhance	VERB
faba-271	172	2	relevance	relevance	NOUN
faba-271	172	3	and	and	CCONJ
faba-271	172	4	transparency	transparency	NOUN
faba-271	172	5	:	:	PUNCT
faba-271	172	6	by	by	ADP
faba-271	172	7	reflecting	reflect	VERB
faba-271	172	8	the	the	DET
faba-271	172	9	cost	cost	NOUN
faba-271	172	10	to	to	PART
faba-271	172	11	replace	replace	VERB
faba-271	172	12	the	the	DET
faba-271	172	13	current	current	ADJ
faba-271	172	14	service	service	NOUN
faba-271	172	15	potential	potential	NOUN
faba-271	172	16	of	of	ADP
faba-271	172	17	assets	asset	NOUN
faba-271	172	18	,	,	PUNCT
faba-271	172	19	cov	cov	NOUN
faba-271	172	20	provides	provide	VERB
faba-271	172	21	more	more	ADJ
faba-271	172	22	decision	decision	NOUN
faba-271	172	23	-	-	PUNCT
faba-271	172	24	useful	useful	ADJ
faba-271	172	25	and	and	CCONJ
faba-271	172	26	transparent	transparent	ADJ
faba-271	172	27	information	information	NOUN
faba-271	172	28	for	for	ADP
faba-271	172	29	resource	resource	NOUN
faba-271	172	30	management	management	NOUN
faba-271	172	31	and	and	CCONJ
faba-271	172	32	public	public	ADJ
faba-271	172	33	accountability	accountability	NOUN
faba-271	172	34	.	.	PUNCT
faba-271	173	1	alignment	alignment	NOUN
faba-271	173	2	with	with	ADP
faba-271	173	3	public	public	ADJ
faba-271	173	4	sector	sector	NOUN
faba-271	173	5	goals	goal	NOUN
faba-271	173	6	:	:	PUNCT
faba-271	173	7	cov	cov	PROPN
faba-271	173	8	supports	support	VERB
faba-271	173	9	the	the	DET
faba-271	173	10	objectives	objective	NOUN
faba-271	173	11	of	of	ADP
faba-271	173	12	public	public	ADJ
faba-271	173	13	sector	sector	NOUN
faba-271	173	14	financial	financial	ADJ
faba-271	173	15	reporting	reporting	NOUN
faba-271	173	16	by	by	ADP
faba-271	173	17	focusing	focus	VERB
faba-271	173	18	on	on	ADP
faba-271	173	19	stewardship	stewardship	NOUN
faba-271	173	20	of	of	ADP
faba-271	173	21	resources	resource	NOUN
faba-271	173	22	and	and	CCONJ
faba-271	173	23	service	service	NOUN
faba-271	173	24	delivery	delivery	NOUN
faba-271	173	25	rather	rather	ADV
faba-271	173	26	than	than	ADP
faba-271	173	27	market	market	NOUN
faba-271	173	28	-	-	PUNCT
faba-271	173	29	based	base	VERB
faba-271	173	30	exit	exit	NOUN
faba-271	173	31	values	value	NOUN
faba-271	173	32	.	.	PUNCT
faba-271	174	1	mariam	mariam	PROPN
faba-271	174	2	vardiashvili	vardiashvili	PROPN
faba-271	174	3	/	/	SYM
faba-271	174	4	finance	finance	NOUN
faba-271	174	5	,	,	PUNCT
faba-271	174	6	accounting	accounting	NOUN
faba-271	174	7	and	and	CCONJ
faba-271	174	8	business	business	NOUN
faba-271	174	9	analysis	analysis	NOUN
faba-271	174	10	,	,	PUNCT
faba-271	174	11	volume	volume	NOUN
faba-271	174	12	7	7	NUM
faba-271	174	13	,	,	PUNCT
faba-271	174	14	issue	issue	NOUN
faba-271	174	15	1	1	NUM
faba-271	174	16	,	,	PUNCT
faba-271	174	17	2025	2025	NUM
faba-271	174	18	116	116	NUM
faba-271	174	19	challenges	challenge	NOUN
faba-271	174	20	:	:	PUNCT
faba-271	174	21	definition	definition	NOUN
faba-271	174	22	and	and	CCONJ
faba-271	174	23	estimation	estimation	NOUN
faba-271	174	24	uncertainty	uncertainty	NOUN
faba-271	174	25	:	:	PUNCT
faba-271	174	26	the	the	DET
faba-271	174	27	lack	lack	NOUN
faba-271	174	28	of	of	ADP
faba-271	174	29	specificity	specificity	NOUN
faba-271	174	30	in	in	ADP
faba-271	174	31	the	the	DET
faba-271	174	32	definition	definition	NOUN
faba-271	174	33	and	and	CCONJ
faba-271	174	34	estimation	estimation	NOUN
faba-271	174	35	of	of	ADP
faba-271	174	36	current	current	ADJ
faba-271	174	37	operational	operational	ADJ
faba-271	174	38	value	value	NOUN
faba-271	174	39	may	may	AUX
faba-271	174	40	undermine	undermine	VERB
faba-271	174	41	the	the	DET
faba-271	174	42	reliability	reliability	NOUN
faba-271	174	43	,	,	PUNCT
faba-271	174	44	accuracy	accuracy	NOUN
faba-271	174	45	,	,	PUNCT
faba-271	174	46	and	and	CCONJ
faba-271	174	47	functional	functional	ADJ
faba-271	174	48	appropriateness	appropriateness	NOUN
faba-271	174	49	of	of	ADP
faba-271	174	50	general	general	ADJ
faba-271	174	51	-	-	PUNCT
faba-271	174	52	purpose	purpose	NOUN
faba-271	174	53	financial	financial	ADJ
faba-271	174	54	statements	statement	NOUN
faba-271	174	55	.	.	PUNCT
faba-271	175	1	complex	complex	ADJ
faba-271	175	2	asset	asset	NOUN
faba-271	175	3	separation	separation	NOUN
faba-271	175	4	:	:	PUNCT
faba-271	175	5	it	it	PRON
faba-271	175	6	may	may	AUX
faba-271	175	7	be	be	AUX
faba-271	175	8	difficult	difficult	ADJ
faba-271	175	9	to	to	PART
faba-271	175	10	distinguish	distinguish	VERB
faba-271	175	11	assets	asset	NOUN
faba-271	175	12	that	that	PRON
faba-271	175	13	are	be	AUX
faba-271	175	14	used	use	VERB
faba-271	175	15	in	in	ADP
faba-271	175	16	a	a	DET
faba-271	175	17	complex	complex	ADJ
faba-271	175	18	or	or	CCONJ
faba-271	175	19	integrated	integrated	ADJ
faba-271	175	20	manner	manner	NOUN
faba-271	175	21	and	and	CCONJ
faba-271	175	22	,	,	PUNCT
faba-271	175	23	therefore	therefore	ADV
faba-271	175	24	,	,	PUNCT
faba-271	175	25	simultaneously	simultaneously	ADV
faba-271	175	26	embody	embody	VERB
faba-271	175	27	both	both	DET
faba-271	175	28	service	service	NOUN
faba-271	175	29	potential	potential	NOUN
faba-271	175	30	and	and	CCONJ
faba-271	175	31	the	the	DET
faba-271	175	32	capacity	capacity	NOUN
faba-271	175	33	to	to	PART
faba-271	175	34	generate	generate	VERB
faba-271	175	35	economic	economic	ADJ
faba-271	175	36	benefits	benefit	NOUN
faba-271	175	37	.	.	PUNCT
faba-271	176	1	valuation	valuation	NOUN
faba-271	176	2	complexity	complexity	NOUN
faba-271	176	3	and	and	CCONJ
faba-271	176	4	expert	expert	ADJ
faba-271	176	5	reliance	reliance	NOUN
faba-271	176	6	:	:	PUNCT
faba-271	176	7	given	give	VERB
faba-271	176	8	the	the	DET
faba-271	176	9	diversity	diversity	NOUN
faba-271	176	10	of	of	ADP
faba-271	176	11	valuation	valuation	NOUN
faba-271	176	12	approaches	approach	NOUN
faba-271	176	13	,	,	PUNCT
faba-271	176	14	selecting	selecting	NOUN
faba-271	176	15	and	and	CCONJ
faba-271	176	16	appropriately	appropriately	ADV
faba-271	176	17	applying	apply	VERB
faba-271	176	18	the	the	DET
faba-271	176	19	correct	correct	ADJ
faba-271	176	20	basis	basis	NOUN
faba-271	176	21	for	for	ADP
faba-271	176	22	different	different	ADJ
faba-271	176	23	types	type	NOUN
faba-271	176	24	of	of	ADP
faba-271	176	25	assets	asset	NOUN
faba-271	176	26	—	—	PUNCT
faba-271	176	27	especially	especially	ADV
faba-271	176	28	complex	complex	ADJ
faba-271	176	29	assets	asset	NOUN
faba-271	176	30	—	—	PUNCT
faba-271	176	31	may	may	AUX
faba-271	176	32	necessitate	necessitate	VERB
faba-271	176	33	the	the	DET
faba-271	176	34	involvement	involvement	NOUN
faba-271	176	35	of	of	ADP
faba-271	176	36	external	external	ADJ
faba-271	176	37	valuation	valuation	NOUN
faba-271	176	38	experts	expert	NOUN
faba-271	176	39	,	,	PUNCT
faba-271	176	40	leading	lead	VERB
faba-271	176	41	to	to	ADP
faba-271	176	42	additional	additional	ADJ
faba-271	176	43	costs	cost	NOUN
faba-271	176	44	and	and	CCONJ
faba-271	176	45	administrative	administrative	ADJ
faba-271	176	46	burdens	burden	NOUN
faba-271	176	47	.	.	PUNCT
faba-271	177	1	comparability	comparability	NOUN
faba-271	177	2	issues	issue	NOUN
faba-271	177	3	:	:	PUNCT
faba-271	177	4	the	the	DET
faba-271	177	5	entity	entity	NOUN
faba-271	177	6	-	-	PUNCT
faba-271	177	7	specific	specific	ADJ
faba-271	177	8	nature	nature	NOUN
faba-271	177	9	of	of	ADP
faba-271	177	10	current	current	ADJ
faba-271	177	11	operational	operational	ADJ
faba-271	177	12	value	value	NOUN
faba-271	177	13	may	may	AUX
faba-271	177	14	reduce	reduce	VERB
faba-271	177	15	comparability	comparability	NOUN
faba-271	177	16	between	between	ADP
faba-271	177	17	similar	similar	ADJ
faba-271	177	18	entities	entity	NOUN
faba-271	177	19	,	,	PUNCT
faba-271	177	20	as	as	SCONJ
faba-271	177	21	measurements	measurement	NOUN
faba-271	177	22	may	may	AUX
faba-271	177	23	vary	vary	VERB
faba-271	177	24	depending	depend	VERB
faba-271	177	25	on	on	ADP
faba-271	177	26	assumptions	assumption	NOUN
faba-271	177	27	and	and	CCONJ
faba-271	177	28	operational	operational	ADJ
faba-271	177	29	contexts	contexts	NOUN
faba-271	177	30	.	.	PUNCT
faba-271	178	1	recommendations	recommendation	NOUN
faba-271	178	2	:	:	PUNCT
faba-271	179	1	1	1	X
faba-271	179	2	.	.	PUNCT
faba-271	179	3	given	give	VERB
faba-271	179	4	that	that	SCONJ
faba-271	179	5	the	the	DET
faba-271	179	6	public	public	ADJ
faba-271	179	7	sector	sector	NOUN
faba-271	179	8	includes	include	VERB
faba-271	179	9	national	national	ADJ
faba-271	179	10	,	,	PUNCT
faba-271	179	11	regional	regional	ADJ
faba-271	179	12	,	,	PUNCT
faba-271	179	13	state	state	NOUN
faba-271	179	14	,	,	PUNCT
faba-271	179	15	and	and	CCONJ
faba-271	179	16	local	local	ADJ
faba-271	179	17	governments	government	NOUN
faba-271	179	18	,	,	PUNCT
faba-271	179	19	strong	strong	ADJ
faba-271	179	20	support	support	NOUN
faba-271	179	21	from	from	ADP
faba-271	179	22	the	the	DET
faba-271	179	23	state	state	NOUN
faba-271	179	24	is	be	AUX
faba-271	179	25	essential	essential	ADJ
faba-271	179	26	for	for	ADP
faba-271	179	27	the	the	DET
faba-271	179	28	full	full	ADJ
faba-271	179	29	implementation	implementation	NOUN
faba-271	179	30	of	of	ADP
faba-271	179	31	ipsas	ipsa	NOUN
faba-271	179	32	.	.	PUNCT
faba-271	180	1	2	2	X
faba-271	180	2	.	.	X
faba-271	180	3	changes	change	NOUN
faba-271	180	4	made	make	VERB
faba-271	180	5	to	to	ADP
faba-271	180	6	ipsas	ipsa	NOUN
faba-271	180	7	should	should	AUX
faba-271	180	8	be	be	AUX
faba-271	180	9	promptly	promptly	ADV
faba-271	180	10	reflected	reflect	VERB
faba-271	180	11	in	in	ADP
faba-271	180	12	national	national	ADJ
faba-271	180	13	regulatory	regulatory	ADJ
faba-271	180	14	acts	act	NOUN
faba-271	180	15	.	.	PUNCT
faba-271	181	1	3	3	X
faba-271	181	2	.	.	X
faba-271	181	3	expenses	expense	NOUN
faba-271	181	4	related	relate	VERB
faba-271	181	5	to	to	ADP
faba-271	181	6	asset	asset	NOUN
faba-271	181	7	revaluation	revaluation	NOUN
faba-271	181	8	should	should	AUX
faba-271	181	9	be	be	AUX
faba-271	181	10	incorporated	incorporate	VERB
faba-271	181	11	into	into	ADP
faba-271	181	12	the	the	DET
faba-271	181	13	budgets	budget	NOUN
faba-271	181	14	of	of	ADP
faba-271	181	15	public	public	ADJ
faba-271	181	16	sector	sector	NOUN
faba-271	181	17	entities	entity	NOUN
faba-271	181	18	.	.	PUNCT
faba-271	182	1	4	4	X
faba-271	182	2	.	.	X
faba-271	182	3	training	training	NOUN
faba-271	182	4	programs	program	NOUN
faba-271	182	5	should	should	AUX
faba-271	182	6	be	be	AUX
faba-271	182	7	used	use	VERB
faba-271	182	8	to	to	PART
faba-271	182	9	enhance	enhance	VERB
faba-271	182	10	ipsas	ipsas	ADJ
faba-271	182	11	knowledge	knowledge	NOUN
faba-271	182	12	and	and	CCONJ
faba-271	182	13	awareness	awareness	NOUN
faba-271	182	14	of	of	ADP
faba-271	182	15	recent	recent	ADJ
faba-271	182	16	developments	development	NOUN
faba-271	182	17	.	.	PUNCT
faba-271	183	1	references	reference	NOUN
faba-271	183	2	aasb	aasb	NOUN
faba-271	183	3	(	(	PUNCT
faba-271	183	4	australian	australian	ADJ
faba-271	183	5	accounting	accounting	NOUN
faba-271	183	6	standards	standard	NOUN
faba-271	183	7	board	board	PROPN
faba-271	183	8	)	)	PUNCT
faba-271	183	9	.	.	PUNCT
faba-271	184	1	2021	2021	NUM
faba-271	184	2	.	.	PUNCT
faba-271	185	1	exposure	exposure	NOUN
faba-271	185	2	draft	draft	NOUN
faba-271	185	3	77	77	NUM
faba-271	185	4	:	:	PUNCT
faba-271	185	5	measurement	measurement	NOUN
faba-271	185	6	.	.	PUNCT
faba-271	186	1	https://www.aasb.gov.au/admin/file/content105/c9/ed_77_combined_04-21.pdf	https://www.aasb.gov.au/admin/file/content105/c9/ed_77_combined_04-21.pdf	PROPN
faba-271	186	2	.	.	PUNCT
faba-271	187	1	at	at	ADP
faba-271	187	2	-	-	PUNCT
faba-271	187	3	mia	mia	NOUN
faba-271	187	4	.	.	PROPN
faba-271	187	5	2024	2024	NUM
faba-271	187	6	.	.	PUNCT
faba-271	188	1	"	"	PUNCT
faba-271	188	2	2023	2023	NUM
faba-271	188	3	updates	update	NOUN
faba-271	188	4	on	on	ADP
faba-271	188	5	global	global	ADJ
faba-271	188	6	public	public	ADJ
faba-271	188	7	sector	sector	NOUN
faba-271	188	8	reporting	reporting	NOUN
faba-271	188	9	standards	standard	NOUN
faba-271	188	10	.	.	PUNCT
faba-271	188	11	"	"	PUNCT
faba-271	189	1	january	january	PROPN
faba-271	189	2	18	18	NUM
faba-271	189	3	,	,	PUNCT
faba-271	189	4	2024	2024	NUM
faba-271	189	5	.	.	PUNCT
faba-271	190	1	https://www.at-mia.my/2024/01/18/2023-updates-on-global-public-sector-reporting-standards/.	https://www.at-mia.my/2024/01/18/2023-updates-on-global-public-sector-reporting-standards/.	NOUN
faba-271	190	2	defond	defond	NOUN
faba-271	190	3	,	,	PUNCT
faba-271	190	4	m.	m.	NOUN
faba-271	190	5	,	,	PUNCT
faba-271	190	6	ji	ji	PROPN
faba-271	190	7	.	.	PROPN
faba-271	190	8	hu	hu	PROPN
faba-271	190	9	,	,	PUNCT
faba-271	190	10	m.	m.	NOUN
faba-271	190	11	hung	hung	PROPN
faba-271	190	12	,	,	PUNCT
faba-271	190	13	and	and	CCONJ
faba-271	190	14	s.	s.	PROPN
faba-271	190	15	li	li	PROPN
faba-271	190	16	.	.	PROPN
faba-271	190	17	2020	2020	NUM
faba-271	190	18	.	.	PUNCT
faba-271	191	1	the	the	DET
faba-271	191	2	effect	effect	NOUN
faba-271	191	3	of	of	ADP
faba-271	191	4	fair	fair	ADJ
faba-271	191	5	value	value	NOUN
faba-271	191	6	accounting	account	VERB
faba-271	191	7	on	on	ADP
faba-271	191	8	the	the	DET
faba-271	191	9	performance	performance	NOUN
faba-271	191	10	evaluation	evaluation	NOUN
faba-271	191	11	role	role	NOUN
faba-271	191	12	of	of	ADP
faba-271	191	13	earnings	earning	NOUN
faba-271	191	14	.	.	PUNCT
faba-271	192	1	journal	journal	NOUN
faba-271	192	2	of	of	ADP
faba-271	192	3	accounting	accounting	NOUN
faba-271	192	4	and	and	CCONJ
faba-271	192	5	economics	economic	NOUN
faba-271	192	6	,	,	PUNCT
faba-271	192	7	69	69	NUM
faba-271	192	8	(	(	PUNCT
faba-271	192	9	1	1	NUM
faba-271	192	10	):	):	PUNCT
faba-271	192	11	101266	101266	NUM
faba-271	192	12	.	.	PUNCT
faba-271	193	1	https://doi.org/10.1016/j.jacceco.2020.101341	https://doi.org/10.1016/j.jacceco.2020.101341	PROPN
faba-271	193	2	.	.	PUNCT
faba-271	193	3	druzhilovskaya	druzhilovskaya	NOUN
faba-271	193	4	,	,	PUNCT
faba-271	193	5	t.	t.	PROPN
faba-271	193	6	y.	y.	PROPN
faba-271	193	7	2021	2021	NUM
faba-271	193	8	.	.	PUNCT
faba-271	194	1	accounting	account	VERB
faba-271	194	2	for	for	ADP
faba-271	194	3	non	non	ADJ
faba-271	194	4	-	-	ADJ
faba-271	194	5	financial	financial	ADJ
faba-271	194	6	tangible	tangible	ADJ
faba-271	194	7	assets	asset	NOUN
faba-271	194	8	:	:	PUNCT
faba-271	194	9	convergence	convergence	NOUN
faba-271	194	10	with	with	ADP
faba-271	194	11	ifrs	ifrs	NOUN
faba-271	194	12	,	,	PUNCT
faba-271	194	13	achievements	achievement	NOUN
faba-271	194	14	,	,	PUNCT
faba-271	194	15	challenges	challenge	NOUN
faba-271	194	16	,	,	PUNCT
faba-271	194	17	prospects	prospect	NOUN
faba-271	194	18	.	.	PUNCT
faba-271	195	1	international	international	ADJ
faba-271	195	2	accounting	accounting	NOUN
faba-271	195	3	,	,	PUNCT
faba-271	195	4	24(2	24(2	NUM
faba-271	195	5	):	):	PUNCT
faba-271	195	6	142	142	NUM
faba-271	195	7	.	.	PUNCT
faba-271	196	1	https://doi.org/10.24891/ia.24.2.142	https://doi.org/10.24891/ia.24.2.142	PROPN
faba-271	196	2	.	.	PROPN
faba-271	196	3	ewa	ewa	PROPN
faba-271	196	4	,	,	PUNCT
faba-271	196	5	u.	u.	PROPN
faba-271	196	6	e.	e.	PROPN
faba-271	196	7	,	,	PUNCT
faba-271	196	8	k.	k.	PROPN
faba-271	196	9	kankpang	kankpang	PROPN
faba-271	196	10	,	,	PUNCT
faba-271	196	11	a.	a.	PROPN
faba-271	196	12	w.	w.	PROPN
faba-271	196	13	adesola	adesola	PROPN
faba-271	196	14	and	and	CCONJ
faba-271	196	15	e.	e.	PROPN
faba-271	196	16	n.	n.	PROPN
faba-271	196	17	essien	essien	PROPN
faba-271	196	18	.	.	PUNCT
faba-271	197	1	2025	2025	NUM
faba-271	197	2	.	.	PUNCT
faba-271	198	1	critical	critical	ADJ
faba-271	198	2	evaluation	evaluation	NOUN
faba-271	198	3	of	of	ADP
faba-271	198	4	the	the	DET
faba-271	198	5	fairness	fairness	NOUN
faba-271	198	6	of	of	ADP
faba-271	198	7	the	the	DET
faba-271	198	8	fair	fair	ADJ
faba-271	198	9	value	value	NOUN
faba-271	198	10	concept	concept	NOUN
faba-271	198	11	.	.	PUNCT
faba-271	199	1	asian	asian	ADJ
faba-271	199	2	journal	journal	PROPN
faba-271	199	3	of	of	ADP
faba-271	199	4	economics	economic	NOUN
faba-271	199	5	,	,	PUNCT
faba-271	199	6	business	business	NOUN
faba-271	199	7	and	and	CCONJ
faba-271	199	8	accounting	accounting	NOUN
faba-271	199	9	,	,	PUNCT
faba-271	199	10	25(1	25(1	NUM
faba-271	199	11	):	):	PUNCT
faba-271	199	12	336–347	336–347	NUM
faba-271	199	13	.	.	PUNCT
faba-271	200	1	https://doi.org/10.9734/ajeba/2025/v25i11654	https://doi.org/10.9734/ajeba/2025/v25i11654	INTJ
faba-271	200	2	.	.	PUNCT
faba-271	200	3	icaew	icaew	VERB
faba-271	200	4	.	.	PUNCT
faba-271	201	1	2023	2023	NUM
faba-271	201	2	.	.	PUNCT
faba-271	202	1	ifrs	ifrs	PROPN
faba-271	202	2	vs	vs	ADP
faba-271	202	3	ipsas	ipsa	NOUN
faba-271	202	4	in	in	ADP
faba-271	202	5	public	public	ADJ
faba-271	202	6	sector	sector	NOUN
faba-271	202	7	financial	financial	ADJ
faba-271	202	8	reporting	report	VERB
faba-271	202	9	part	part	NOUN
faba-271	202	10	iii	iii	NOUN
faba-271	202	11	:	:	PUNCT
faba-271	202	12	impairment	impairment	NOUN
faba-271	202	13	.	.	PUNCT
faba-271	203	1	september	september	PROPN
faba-271	203	2	5	5	NUM
faba-271	203	3	,	,	PUNCT
faba-271	203	4	2023	2023	NUM
faba-271	203	5	.	.	PUNCT
faba-271	204	1	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financialreporting-insights-listing/ifrs-vs-ipsas-3	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financialreporting-insights-listing/ifrs-vs-ipsas-3	PROPN
faba-271	204	2	..	..	PUNCT
faba-271	204	3	ifrs	ifrs	PROPN
faba-271	204	4	foundation	foundation	PROPN
faba-271	204	5	.	.	PUNCT
faba-271	205	1	2024	2024	NUM
faba-271	205	2	.	.	PUNCT
faba-271	206	1	ias	ia	VERB
faba-271	206	2	16	16	NUM
faba-271	206	3	property	property	NOUN
faba-271	206	4	,	,	PUNCT
faba-271	206	5	plant	plant	NOUN
faba-271	206	6	and	and	CCONJ
faba-271	206	7	equipment	equipment	NOUN
faba-271	206	8	.	.	PUNCT
faba-271	207	1	london	london	PROPN
faba-271	207	2	:	:	PUNCT
faba-271	207	3	ifrs	ifrs	PROPN
faba-271	207	4	foundation	foundation	PROPN
faba-271	207	5	.	.	PUNCT
faba-271	208	1	https://www.ifrs.org	https://www.ifrs.org	PROPN
faba-271	208	2	.	.	PUNCT
faba-271	209	1	ipsasb	ipsasb	PROPN
faba-271	209	2	.	.	PUNCT
faba-271	210	1	(	(	PUNCT
faba-271	210	2	2023	2023	NUM
faba-271	210	3	)	)	PUNCT
faba-271	210	4	.	.	PUNCT
faba-271	211	1	exposure	exposure	NOUN
faba-271	211	2	draft	draft	NOUN
faba-271	211	3	76	76	NUM
faba-271	211	4	:	:	PUNCT
faba-271	211	5	conceptual	conceptual	ADJ
faba-271	211	6	framework	framework	NOUN
faba-271	211	7	update	update	NOUN
faba-271	211	8	:	:	PUNCT
faba-271	211	9	chapter	chapter	NOUN
faba-271	211	10	7	7	NUM
faba-271	211	11	–	–	PUNCT
faba-271	211	12	measurement	measurement	NOUN
faba-271	211	13	of	of	ADP
faba-271	211	14	assets	asset	NOUN
faba-271	211	15	and	and	CCONJ
faba-271	211	16	liabilities	liability	NOUN
faba-271	211	17	in	in	ADP
faba-271	211	18	financial	financial	ADJ
faba-271	211	19	statements	statement	NOUN
faba-271	211	20	.	.	PUNCT
faba-271	212	1	international	international	PROPN
faba-271	212	2	federation	federation	PROPN
faba-271	212	3	of	of	ADP
faba-271	212	4	accountants	accountant	NOUN
faba-271	212	5	(	(	PUNCT
faba-271	212	6	ifac	ifac	NOUN
faba-271	212	7	)	)	PUNCT
faba-271	212	8	.	.	PUNCT
faba-271	213	1	ipsasb	ipsasb	PROPN
faba-271	213	2	(	(	PUNCT
faba-271	213	3	international	international	ADJ
faba-271	213	4	public	public	ADJ
faba-271	213	5	sector	sector	NOUN
faba-271	213	6	accounting	accounting	NOUN
faba-271	213	7	standards	standard	NOUN
faba-271	213	8	board	board	NOUN
faba-271	213	9	)	)	PUNCT
faba-271	213	10	.	.	PUNCT
faba-271	214	1	2024	2024	NUM
faba-271	214	2	.	.	PUNCT
faba-271	215	1	the	the	DET
faba-271	215	2	conceptual	conceptual	ADJ
faba-271	215	3	framework	framework	NOUN
faba-271	215	4	for	for	ADP
faba-271	215	5	general	general	ADJ
faba-271	215	6	purpose	purpose	NOUN
faba-271	215	7	financial	financial	ADJ
faba-271	215	8	reporting	reporting	NOUN
faba-271	215	9	by	by	ADP
faba-271	215	10	public	public	ADJ
faba-271	215	11	sector	sector	NOUN
faba-271	215	12	entities	entity	NOUN
faba-271	215	13	.	.	PUNCT
faba-271	216	1	in	in	ADP
faba-271	216	2	handbook	handbook	NOUN
faba-271	216	3	of	of	ADP
faba-271	216	4	international	international	ADJ
faba-271	216	5	public	public	ADJ
faba-271	216	6	sector	sector	NOUN
faba-271	216	7	accounting	accounting	NOUN
faba-271	216	8	pronouncements	pronouncement	NOUN
faba-271	216	9	,	,	PUNCT
faba-271	216	10	vol	vol	NOUN
faba-271	216	11	.	.	PUNCT
faba-271	216	12	i.	i.	PROPN
faba-271	216	13	new	new	PROPN
faba-271	216	14	york	york	PROPN
faba-271	216	15	:	:	PUNCT
faba-271	216	16	international	international	PROPN
faba-271	216	17	federation	federation	PROPN
faba-271	216	18	of	of	ADP
faba-271	216	19	accountants	accountant	NOUN
faba-271	216	20	(	(	PUNCT
faba-271	216	21	ifac	ifac	NOUN
faba-271	216	22	)	)	PUNCT
faba-271	216	23	.	.	PUNCT
faba-271	217	1	https://www.ipsasb.org/publications/2024handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2024handbook-international-public-sector-accounting-pronouncement	NOUN
faba-271	217	2	.	.	PUNCT
faba-271	218	1	ipsasb	ipsasb	PROPN
faba-271	218	2	.	.	PUNCT
faba-271	219	1	2023	2023	NUM
faba-271	219	2	.	.	PUNCT
faba-271	220	1	ipsas	ipsa	NOUN
faba-271	220	2	46	46	NUM
faba-271	220	3	:	:	PUNCT
faba-271	220	4	measurement	measurement	NOUN
faba-271	220	5	.	.	PUNCT
faba-271	221	1	international	international	PROPN
faba-271	221	2	federation	federation	PROPN
faba-271	221	3	of	of	ADP
faba-271	221	4	accountants	accountant	NOUN
faba-271	221	5	(	(	PUNCT
faba-271	221	6	ifac	ifac	NOUN
faba-271	221	7	)	)	PUNCT
faba-271	221	8	.	.	PUNCT
faba-271	222	1	https://www.ipsasb.org	https://www.ipsasb.org	PROPN
faba-271	222	2	.	.	PUNCT
faba-271	222	3	ipsasb	ipsasb	PROPN
faba-271	222	4	.	.	PUNCT
faba-271	222	5	2023a	2023a	NUM
faba-271	222	6	.	.	PUNCT
faba-271	223	1	ipsas	ipsa	NOUN
faba-271	223	2	45	45	NUM
faba-271	223	3	:	:	PUNCT
faba-271	223	4	property	property	NOUN
faba-271	223	5	,	,	PUNCT
faba-271	223	6	plant	plant	NOUN
faba-271	223	7	,	,	PUNCT
faba-271	223	8	and	and	CCONJ
faba-271	223	9	equipment	equipment	NOUN
faba-271	223	10	.	.	PUNCT
faba-271	224	1	https://www.ipsasb.org/publications/ipsas45-property-plant-and-equipment	https://www.ipsasb.org/publications/ipsas45-property-plant-and-equipment	PROPN
faba-271	224	2	..	..	PUNCT
faba-271	224	3	jikia	jikia	PROPN
faba-271	224	4	,	,	PUNCT
faba-271	224	5	m.	m.	NOUN
faba-271	224	6	2019	2019	NUM
faba-271	224	7	.	.	PUNCT
faba-271	225	1	some	some	DET
faba-271	225	2	aspects	aspect	NOUN
faba-271	225	3	of	of	ADP
faba-271	225	4	improving	improve	VERB
faba-271	225	5	the	the	DET
faba-271	225	6	methodology	methodology	NOUN
faba-271	225	7	of	of	ADP
faba-271	225	8	economic	economic	ADJ
faba-271	225	9	analysis	analysis	NOUN
faba-271	225	10	.	.	PUNCT
faba-271	226	1	ecoforum	ecoforum	NOUN
faba-271	226	2	,	,	PUNCT
faba-271	226	3	5	5	NUM
faba-271	226	4	.	.	X
faba-271	226	5	issn	issn	PROPN
faba-271	226	6	2344	2344	NUM
faba-271	226	7	-	-	SYM
faba-271	226	8	2174	2174	NUM
faba-271	226	9	.	.	PUNCT
faba-271	227	1	maisuradze	maisuradze	NOUN
faba-271	227	2	,	,	PUNCT
faba-271	227	3	m.	m.	NOUN
faba-271	227	4	2017	2017	NUM
faba-271	227	5	.	.	PUNCT
faba-271	228	1	assets	asset	NOUN
faba-271	228	2	measurement	measurement	NOUN
faba-271	228	3	-	-	PUNCT
faba-271	228	4	related	relate	VERB
faba-271	228	5	issues	issue	NOUN
faba-271	228	6	according	accord	VERB
faba-271	228	7	to	to	ADP
faba-271	228	8	ifrs	ifrs	PROPN
faba-271	228	9	.	.	PUNCT
faba-271	229	1	in	in	ADP
faba-271	229	2	the	the	DET
faba-271	229	3	2nd	2nd	ADJ
faba-271	229	4	international	international	ADJ
faba-271	229	5	scientific	scientific	ADJ
faba-271	229	6	conference	conference	NOUN
faba-271	229	7	–	–	PUNCT
faba-271	229	8	challenges	challenge	NOUN
faba-271	229	9	of	of	ADP
faba-271	229	10	globalization	globalization	NOUN
faba-271	229	11	in	in	ADP
faba-271	229	12	economics	economic	NOUN
faba-271	229	13	and	and	CCONJ
faba-271	229	14	business	business	NOUN
faba-271	229	15	,	,	PUNCT
faba-271	229	16	302–305	302–305	NUM
faba-271	229	17	.	.	PUNCT
faba-271	230	1	tbilisi	tbilisi	ADJ
faba-271	230	2	:	:	PUNCT
faba-271	230	3	ivane	ivane	VERB
faba-271	230	4	javakhishvili	javakhishvili	PROPN
faba-271	230	5	tbilisi	tbilisi	PROPN
faba-271	230	6	state	state	PROPN
faba-271	230	7	university	university	PROPN
faba-271	230	8	.	.	PUNCT
faba-271	231	1	https://www.aasb.gov.au/admin/file/content105/c9/ed_77_combined_04-21.pdf	https://www.aasb.gov.au/admin/file/content105/c9/ed_77_combined_04-21.pdf	PROPN
faba-271	231	2	https://www.at-mia.my/2024/01/18/2023-updates-on-global-public-sector-reporting-standards/	https://www.at-mia.my/2024/01/18/2023-updates-on-global-public-sector-reporting-standards/	NOUN
faba-271	231	3	https://doi.org/10.24891/ia.24.2.142	https://doi.org/10.24891/ia.24.2.142	PROPN
faba-271	231	4	https://doi.org/10.9734/ajeba/2025/v25i11654	https://doi.org/10.9734/ajeba/2025/v25i11654	ADJ
faba-271	231	5	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financial-reporting-insights-listing/ifrs-vs-ipsas-3	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financial-reporting-insights-listing/ifrs-vs-ipsas-3	PROPN
faba-271	231	6	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financial-reporting-insights-listing/ifrs-vs-ipsas-3	https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financial-reporting-insights-listing/ifrs-vs-ipsas-3	VERB
faba-271	231	7	https://www.ifrs.org/	https://www.ifrs.org/	NOUN
faba-271	231	8	https://www.ipsasb.org/publications/2024-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2024-handbook-international-public-sector-accounting-pronouncement	NOUN
faba-271	231	9	https://www.ipsasb.org/publications/2024-handbook-international-public-sector-accounting-pronouncements	https://www.ipsasb.org/publications/2024-handbook-international-public-sector-accounting-pronouncement	NOUN
faba-271	231	10	https://www.ipsasb.org/	https://www.ipsasb.org/	VERB
faba-271	231	11	https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment	https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment	PROPN
faba-271	231	12	https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment	https://www.ipsasb.org/publications/ipsas-45-property-plant-and-equipment	PROPN
faba-271	231	13	mariam	mariam	PROPN
faba-271	231	14	vardiashvili	vardiashvili	PROPN
faba-271	231	15	/	/	SYM
faba-271	231	16	finance	finance	NOUN
faba-271	231	17	,	,	PUNCT
faba-271	231	18	accounting	accounting	NOUN
faba-271	231	19	and	and	CCONJ
faba-271	231	20	business	business	NOUN
faba-271	231	21	analysis	analysis	NOUN
faba-271	231	22	,	,	PUNCT
faba-271	231	23	volume	volume	NOUN
faba-271	231	24	7	7	NUM
faba-271	231	25	,	,	PUNCT
faba-271	231	26	issue	issue	NOUN
faba-271	231	27	1	1	NUM
faba-271	231	28	,	,	PUNCT
faba-271	231	29	2025	2025	NUM
faba-271	231	30	117	117	NUM
faba-271	231	31	maisuradze	maisuradze	NOUN
faba-271	231	32	,	,	PUNCT
faba-271	231	33	m.	m.	NOUN
faba-271	231	34	,	,	PUNCT
faba-271	231	35	and	and	CCONJ
faba-271	231	36	m.	m.	NOUN
faba-271	231	37	vardiashvili	vardiashvili	NOUN
faba-271	231	38	.	.	PUNCT
faba-271	232	1	2016	2016	NUM
faba-271	232	2	.	.	PUNCT
faba-271	233	1	main	main	ADJ
faba-271	233	2	aspects	aspect	NOUN
faba-271	233	3	of	of	ADP
faba-271	233	4	measurement	measurement	NOUN
faba-271	233	5	of	of	ADP
faba-271	233	6	the	the	DET
faba-271	233	7	fair	fair	ADJ
faba-271	233	8	value	value	NOUN
faba-271	233	9	of	of	ADP
faba-271	233	10	nonfinancial	nonfinancial	ADJ
faba-271	233	11	assets	asset	NOUN
faba-271	233	12	.	.	PUNCT
faba-271	234	1	in	in	ADP
faba-271	234	2	economic	economic	ADJ
faba-271	234	3	and	and	CCONJ
faba-271	234	4	social	social	ADJ
faba-271	234	5	development	development	NOUN
faba-271	234	6	:	:	PUNCT
faba-271	234	7	15th	15th	ADJ
faba-271	234	8	international	international	ADJ
faba-271	234	9	scientific	scientific	ADJ
faba-271	234	10	conference	conference	NOUN
faba-271	234	11	on	on	ADP
faba-271	234	12	economic	economic	ADJ
faba-271	234	13	and	and	CCONJ
faba-271	234	14	social	social	ADJ
faba-271	234	15	development	development	NOUN
faba-271	234	16	–	–	PUNCT
faba-271	234	17	human	human	ADJ
faba-271	234	18	resources	resource	NOUN
faba-271	234	19	development	development	NOUN
faba-271	234	20	,	,	PUNCT
faba-271	234	21	varazdin	varazdin	VERB
faba-271	234	22	.	.	PUNCT
faba-271	235	1	maisuradze	maisuradze	NOUN
faba-271	235	2	,	,	PUNCT
faba-271	235	3	m.	m.	NOUN
faba-271	235	4	,	,	PUNCT
faba-271	235	5	and	and	CCONJ
faba-271	235	6	m.	m.	NOUN
faba-271	235	7	vardiashvili	vardiashvili	NOUN
faba-271	235	8	.	.	PUNCT
faba-271	236	1	2017	2017	NUM
faba-271	236	2	.	.	PUNCT
faba-271	237	1	the	the	DET
faba-271	237	2	issues	issue	NOUN
faba-271	237	3	of	of	ADP
faba-271	237	4	recognition	recognition	NOUN
faba-271	237	5	and	and	CCONJ
faba-271	237	6	measurement	measurement	NOUN
faba-271	237	7	of	of	ADP
faba-271	237	8	the	the	DET
faba-271	237	9	investment	investment	NOUN
faba-271	237	10	property	property	NOUN
faba-271	237	11	according	accord	VERB
faba-271	237	12	to	to	ADP
faba-271	237	13	ias	ias	PROPN
faba-271	237	14	40	40	NUM
faba-271	237	15	.	.	PUNCT
faba-271	237	16	journal	journal	PROPN
faba-271	237	17	of	of	ADP
faba-271	237	18	international	international	ADJ
faba-271	237	19	scientific	scientific	ADJ
faba-271	237	20	publications	publication	NOUN
faba-271	237	21	:	:	PUNCT
faba-271	237	22	economy	economy	NOUN
faba-271	237	23	&	&	CCONJ
faba-271	237	24	business	business	NOUN
faba-271	237	25	,	,	PUNCT
faba-271	237	26	11	11	NUM
faba-271	237	27	(	(	PUNCT
faba-271	237	28	1	1	NUM
faba-271	237	29	):	):	PUNCT
faba-271	237	30	416–423	416–423	NUM
faba-271	237	31	.	.	PUNCT
faba-271	237	32	marks	mark	NOUN
faba-271	237	33	,	,	PUNCT
faba-271	237	34	h.	h.	PROPN
faba-271	237	35	2011	2011	NUM
faba-271	237	36	.	.	PUNCT
faba-271	238	1	the	the	DET
faba-271	238	2	most	most	ADV
faba-271	238	3	important	important	ADJ
faba-271	238	4	thing	thing	NOUN
faba-271	238	5	:	:	PUNCT
faba-271	238	6	uncommon	uncommon	ADJ
faba-271	238	7	sense	sense	NOUN
faba-271	238	8	for	for	ADP
faba-271	238	9	the	the	DET
faba-271	238	10	thoughtful	thoughtful	ADJ
faba-271	238	11	investor	investor	NOUN
faba-271	238	12	.	.	PUNCT
faba-271	239	1	new	new	PROPN
faba-271	239	2	york	york	PROPN
faba-271	239	3	:	:	PUNCT
faba-271	239	4	columbia	columbia	PROPN
faba-271	239	5	university	university	PROPN
faba-271	239	6	press	press	NOUN
faba-271	239	7	.	.	PUNCT
faba-271	240	1	sabauri	sabauri	PROPN
faba-271	240	2	,	,	PUNCT
faba-271	240	3	l.	l.	PROPN
faba-271	240	4	2018	2018	NUM
faba-271	240	5	.	.	PUNCT
faba-271	241	1	approval	approval	NOUN
faba-271	241	2	and	and	CCONJ
faba-271	241	3	introduction	introduction	NOUN
faba-271	241	4	of	of	ADP
faba-271	241	5	the	the	DET
faba-271	241	6	international	international	ADJ
faba-271	241	7	financial	financial	ADJ
faba-271	241	8	reporting	reporting	NOUN
faba-271	241	9	standards	standard	NOUN
faba-271	241	10	(	(	PUNCT
faba-271	241	11	ifrs	ifrs	PROPN
faba-271	241	12	)	)	PUNCT
faba-271	241	13	in	in	ADP
faba-271	241	14	georgia	georgia	PROPN
faba-271	241	15	:	:	PUNCT
faba-271	241	16	challenges	challenge	NOUN
faba-271	241	17	and	and	CCONJ
faba-271	241	18	perspectives	perspective	NOUN
faba-271	241	19	.	.	PUNCT
faba-271	242	1	journal	journal	NOUN
faba-271	242	2	of	of	ADP
faba-271	242	3	accounting	accounting	PROPN
faba-271	242	4	&	&	CCONJ
faba-271	242	5	marketing	marketing	PROPN
faba-271	242	6	,	,	PUNCT
faba-271	242	7	7(2	7(2	NUM
faba-271	242	8	):	):	PUNCT
faba-271	242	9	2–4	2–4	X
faba-271	242	10	.	.	PROPN
faba-271	242	11	sabauri	sabauri	PROPN
faba-271	242	12	,	,	PUNCT
faba-271	242	13	l.	l.	PROPN
faba-271	242	14	2024	2024	NUM
faba-271	242	15	.	.	PUNCT
faba-271	243	1	nternal	nternal	ADJ
faba-271	243	2	audit	audit	NOUN
faba-271	243	3	’s	’s	PART
faba-271	243	4	role	role	NOUN
faba-271	243	5	in	in	ADP
faba-271	243	6	supporting	support	VERB
faba-271	243	7	sustainability	sustainability	NOUN
faba-271	243	8	reporting	reporting	NOUN
faba-271	243	9	.	.	PUNCT
faba-271	244	1	international	international	ADJ
faba-271	244	2	journal	journal	NOUN
faba-271	244	3	of	of	ADP
faba-271	244	4	sustainable	sustainable	ADJ
faba-271	244	5	development	development	NOUN
faba-271	244	6	&	&	CCONJ
faba-271	244	7	planning	planning	NOUN
faba-271	244	8	,	,	PUNCT
faba-271	244	9	19	19	NUM
faba-271	244	10	(	(	PUNCT
faba-271	244	11	5	5	NUM
faba-271	244	12	):	):	PUNCT
faba-271	244	13	1981	1981	NUM
faba-271	244	14	.	.	PUNCT
faba-271	245	1	https://doi.org/10.18280/ijsdp.190537	https://doi.org/10.18280/ijsdp.190537	PROPN
faba-271	245	2	.	.	PUNCT
faba-271	245	3	sabauri	sabauri	PROPN
faba-271	245	4	,	,	PUNCT
faba-271	245	5	l.	l.	PROPN
faba-271	245	6	,	,	PUNCT
faba-271	245	7	and	and	CCONJ
faba-271	245	8	n.	n.	PROPN
faba-271	245	9	kvatashidze	kvatashidze	PROPN
faba-271	245	10	.	.	PUNCT
faba-271	246	1	2022	2022	NUM
faba-271	246	2	.	.	PUNCT
faba-271	247	1	impact	impact	NOUN
faba-271	247	2	of	of	ADP
faba-271	247	3	the	the	DET
faba-271	247	4	covid-19	covid-19	PROPN
faba-271	247	5	pandemic	pandemic	NOUN
faba-271	247	6	on	on	ADP
faba-271	247	7	the	the	DET
faba-271	247	8	preparation	preparation	NOUN
faba-271	247	9	of	of	ADP
faba-271	247	10	financial	financial	ADJ
faba-271	247	11	statements	statement	NOUN
faba-271	247	12	.	.	PUNCT
faba-271	248	1	https://eb.tsu.ge/uploads/images/untitled9_623de98a13c42.pdf	https://eb.tsu.ge/uploads/images/untitled9_623de98a13c42.pdf	NOUN
faba-271	248	2	.	.	PUNCT
faba-271	249	1	sabauri	sabauri	PROPN
faba-271	249	2	,	,	PUNCT
faba-271	249	3	l.	l.	PROPN
faba-271	249	4	,	,	PUNCT
faba-271	249	5	m.	m.	NOUN
faba-271	249	6	vardiashvili	vardiashvili	NOUN
faba-271	249	7	,	,	PUNCT
faba-271	249	8	and	and	CCONJ
faba-271	249	9	m.	m.	NOUN
faba-271	249	10	maisuradze	maisuradze	PROPN
faba-271	249	11	.	.	PUNCT
faba-271	250	1	2022	2022	NUM
faba-271	250	2	.	.	PUNCT
faba-271	251	1	"	"	PUNCT
faba-271	251	2	methods	method	NOUN
faba-271	251	3	for	for	ADP
faba-271	251	4	measurement	measurement	NOUN
faba-271	251	5	of	of	ADP
faba-271	251	6	progress	progress	NOUN
faba-271	251	7	of	of	ADP
faba-271	251	8	performance	performance	NOUN
faba-271	251	9	obligation	obligation	NOUN
faba-271	251	10	under	under	ADP
faba-271	251	11	ifrs	ifrs	PROPN
faba-271	251	12	15	15	NUM
faba-271	251	13	.	.	PUNCT
faba-271	251	14	"	"	PUNCT
faba-271	251	15	ecoforum	ecoforum	PROPN
faba-271	251	16	11	11	NUM
faba-271	251	17	(	(	PUNCT
faba-271	251	18	3	3	NUM
faba-271	251	19	)	)	PUNCT
faba-271	251	20	.	.	PUNCT
faba-271	252	1	issn	issn	PROPN
faba-271	252	2	2344	2344	NUM
faba-271	252	3	-	-	SYM
faba-271	252	4	2174	2174	NUM
faba-271	252	5	.	.	PUNCT
faba-271	253	1	vardiashvili	vardiashvili	NOUN
faba-271	253	2	,	,	PUNCT
faba-271	253	3	m.	m.	NOUN
faba-271	253	4	2018	2018	NUM
faba-271	253	5	.	.	PUNCT
faba-271	254	1	theoretical	theoretical	ADJ
faba-271	254	2	and	and	CCONJ
faba-271	254	3	practical	practical	ADJ
faba-271	254	4	aspects	aspect	NOUN
faba-271	254	5	of	of	ADP
faba-271	254	6	impairment	impairment	NOUN
faba-271	254	7	of	of	ADP
faba-271	254	8	non	non	ADJ
faba-271	254	9	-	-	ADJ
faba-271	254	10	cash	cash	ADJ
faba-271	254	11	-	-	PUNCT
faba-271	254	12	generating	generate	VERB
faba-271	254	13	assets	asset	NOUN
faba-271	254	14	in	in	ADP
faba-271	254	15	the	the	DET
faba-271	254	16	public	public	ADJ
faba-271	254	17	sector	sector	NOUN
faba-271	254	18	entities	entity	NOUN
faba-271	254	19	,	,	PUNCT
faba-271	254	20	according	accord	VERB
faba-271	254	21	to	to	ADP
faba-271	254	22	the	the	DET
faba-271	254	23	international	international	ADJ
faba-271	254	24	public	public	ADJ
faba-271	254	25	sector	sector	NOUN
faba-271	254	26	accounting	accounting	NOUN
faba-271	254	27	standard	standard	NOUN
faba-271	254	28	(	(	PUNCT
faba-271	254	29	ipsas	ipsa	NOUN
faba-271	254	30	)	)	PUNCT
faba-271	254	31	21	21	NUM
faba-271	254	32	.	.	PUNCT
faba-271	254	33	ecoforum	ecoforum	PROPN
faba-271	254	34	,	,	PUNCT
faba-271	254	35	7	7	NUM
faba-271	254	36	(	(	PUNCT
faba-271	254	37	3	3	NUM
faba-271	254	38	):	):	PUNCT
faba-271	254	39	article	article	NOUN
faba-271	254	40	830	830	NUM
faba-271	254	41	.	.	PUNCT
faba-271	255	1	vardiashvili	vardiashvili	NOUN
faba-271	255	2	,	,	PUNCT
faba-271	255	3	m.	m.	NOUN
faba-271	255	4	2019	2019	NUM
faba-271	255	5	.	.	PUNCT
faba-271	256	1	some	some	DET
faba-271	256	2	issues	issue	NOUN
faba-271	256	3	of	of	ADP
faba-271	256	4	measurement	measurement	NOUN
faba-271	256	5	of	of	ADP
faba-271	256	6	impairment	impairment	NOUN
faba-271	256	7	of	of	ADP
faba-271	256	8	non	non	ADJ
faba-271	256	9	-	-	ADJ
faba-271	256	10	financial	financial	ADJ
faba-271	256	11	assets	asset	NOUN
faba-271	256	12	in	in	ADP
faba-271	256	13	the	the	DET
faba-271	256	14	public	public	ADJ
faba-271	256	15	sector	sector	NOUN
faba-271	256	16	.	.	PUNCT
faba-271	257	1	journal	journal	PROPN
faba-271	257	2	of	of	ADP
faba-271	257	3	economics	economic	NOUN
faba-271	257	4	and	and	CCONJ
faba-271	257	5	management	management	NOUN
faba-271	257	6	engineering	engineering	NOUN
faba-271	257	7	,	,	PUNCT
faba-271	257	8	13	13	NUM
faba-271	257	9	(	(	PUNCT
faba-271	257	10	5	5	NUM
faba-271	257	11	):	):	PUNCT
faba-271	257	12	521–526	521–526	NUM
faba-271	257	13	.	.	PUNCT
faba-271	258	1	vardiashvili	vardiashvili	NOUN
faba-271	258	2	,	,	PUNCT
faba-271	258	3	m.	m.	NOUN
faba-271	258	4	2024a	2024a	NUM
faba-271	258	5	.	.	PUNCT
faba-271	259	1	review	review	NOUN
faba-271	259	2	of	of	ADP
faba-271	259	3	measurement	measurement	NOUN
faba-271	259	4	-	-	PUNCT
faba-271	259	5	related	relate	VERB
faba-271	259	6	changes	change	NOUN
faba-271	259	7	in	in	ADP
faba-271	259	8	international	international	ADJ
faba-271	259	9	public	public	ADJ
faba-271	259	10	sector	sector	NOUN
faba-271	259	11	accounting	accounting	NOUN
faba-271	259	12	standards	standard	NOUN
faba-271	259	13	(	(	PUNCT
faba-271	259	14	ipsas	ipsa	NOUN
faba-271	259	15	)	)	PUNCT
faba-271	259	16	.	.	PUNCT
faba-271	260	1	economics	economic	NOUN
faba-271	260	2	and	and	CCONJ
faba-271	260	3	business	business	NOUN
faba-271	260	4	.	.	PUNCT
faba-271	261	1	https://doi.org/10.52340/eab.2024.16.03.12	https://doi.org/10.52340/eab.2024.16.03.12	PROPN
faba-271	261	2	.	.	PUNCT
faba-271	261	3	vardiashvili	vardiashvili	NOUN
faba-271	261	4	,	,	PUNCT
faba-271	261	5	m.	m.	NOUN
faba-271	261	6	2024b	2024b	NUM
faba-271	261	7	.	.	PUNCT
faba-271	262	1	impact	impact	NOUN
faba-271	262	2	of	of	ADP
faba-271	262	3	ipsas	ipsa	NOUN
faba-271	262	4	43	43	NUM
faba-271	262	5	on	on	ADP
faba-271	262	6	lease	lease	NOUN
faba-271	262	7	accounting	accounting	NOUN
faba-271	262	8	.	.	PUNCT
faba-271	263	1	in	in	ADP
faba-271	263	2	ix	ix	PROPN
faba-271	263	3	international	international	ADJ
faba-271	263	4	scientific	scientific	ADJ
faba-271	263	5	conference	conference	NOUN
faba-271	263	6	“	"	PUNCT
faba-271	263	7	challenges	challenge	NOUN
faba-271	263	8	of	of	ADP
faba-271	263	9	globalization	globalization	NOUN
faba-271	263	10	in	in	ADP
faba-271	263	11	economics	economic	NOUN
faba-271	263	12	and	and	CCONJ
faba-271	263	13	business	business	NOUN
faba-271	263	14	”	"	PUNCT
faba-271	263	15	proceedings	proceeding	NOUN
faba-271	263	16	.	.	PUNCT
faba-271	264	1	https://tsu.ge	https://tsu.ge	ADJ
faba-271	264	2	.	.	PUNCT
faba-271	265	1	vardiashvili	vardiashvili	NOUN
faba-271	265	2	,	,	PUNCT
faba-271	265	3	m.	m.	NOUN
faba-271	265	4	,	,	PUNCT
faba-271	265	5	and	and	CCONJ
faba-271	265	6	m.	m.	NOUN
faba-271	265	7	maisuradze	maisuradze	PROPN
faba-271	265	8	.	.	PUNCT
faba-271	266	1	2017	2017	NUM
faba-271	266	2	.	.	PUNCT
faba-271	267	1	on	on	ADP
faba-271	267	2	recognition	recognition	NOUN
faba-271	267	3	and	and	CCONJ
faba-271	267	4	measurement	measurement	NOUN
faba-271	267	5	of	of	ADP
faba-271	267	6	the	the	DET
faba-271	267	7	revenues	revenue	NOUN
faba-271	267	8	according	accord	VERB
faba-271	267	9	to	to	ADP
faba-271	267	10	ifrs	ifrs	PROPN
faba-271	267	11	15	15	NUM
faba-271	267	12	.	.	PUNCT
faba-271	268	1	in	in	ADP
faba-271	268	2	economy	economy	NOUN
faba-271	268	3	&	&	CCONJ
faba-271	268	4	business	business	NOUN
faba-271	268	5	:	:	PUNCT
faba-271	268	6	16th	16th	ADJ
faba-271	268	7	international	international	ADJ
faba-271	268	8	conference	conference	NOUN
faba-271	268	9	,	,	PUNCT
faba-271	268	10	182–189	182–189	NUM
faba-271	268	11	.	.	PUNCT
faba-271	269	1	http://www.scientificpublications.net	http://www.scientificpublications.net	PROPN
faba-271	269	2	.	.	PUNCT
faba-271	270	1	https://doi.org/10.18280/ijsdp.190537	https://doi.org/10.18280/ijsdp.190537	PROPN
faba-271	270	2	https://eb.tsu.ge/uploads/images/untitled9_623de98a13c42.pdf	https://eb.tsu.ge/uploads/images/untitled9_623de98a13c42.pdf	PROPN
faba-271	270	3	https://doi.org/10.52340/eab.2024.16.03.12	https://doi.org/10.52340/eab.2024.16.03.12	PROPN
faba-271	270	4	https://tsu.ge/	https://tsu.ge/	PROPN
faba-271	270	5	http://www.scientific-publications.net/	http://www.scientific-publications.net/	NUM
faba-271	270	6	http://www.scientific-publications.net/	http://www.scientific-publications.net/	DET
faba-271	270	7	mariam	mariam	PROPN
faba-271	270	8	vardiashvili	vardiashvili	PROPN
faba-271	270	9	/	/	SYM
faba-271	270	10	finance	finance	NOUN
faba-271	270	11	,	,	PUNCT
faba-271	270	12	accounting	accounting	NOUN
faba-271	270	13	and	and	CCONJ
faba-271	270	14	business	business	NOUN
faba-271	270	15	analysis	analysis	NOUN
faba-271	270	16	,	,	PUNCT
faba-271	270	17	volume	volume	NOUN
faba-271	270	18	7	7	NUM
faba-271	270	19	,	,	PUNCT
faba-271	270	20	issue	issue	NOUN
faba-271	270	21	1	1	NUM
faba-271	270	22	,	,	PUNCT
faba-271	270	23	2025	2025	NUM
faba-271	270	24	118	118	NUM
faba-271	270	25	appendix	appendix	NOUN
faba-271	270	26	a	a	DET
faba-271	270	27	:	:	PUNCT
faba-271	270	28	survey	survey	NOUN
faba-271	270	29	questionnaire	questionnaire	NOUN
faba-271	270	30	this	this	DET
faba-271	270	31	questionnaire	questionnaire	NOUN
faba-271	270	32	is	be	AUX
faba-271	270	33	designed	design	VERB
faba-271	270	34	to	to	PART
faba-271	270	35	gather	gather	VERB
faba-271	270	36	information	information	NOUN
faba-271	270	37	about	about	ADP
faba-271	270	38	the	the	DET
faba-271	270	39	qualifications	qualification	NOUN
faba-271	270	40	,	,	PUNCT
faba-271	270	41	work	work	NOUN
faba-271	270	42	experience	experience	NOUN
faba-271	270	43	,	,	PUNCT
faba-271	270	44	and	and	CCONJ
faba-271	270	45	level	level	NOUN
faba-271	270	46	of	of	ADP
faba-271	270	47	awareness	awareness	NOUN
faba-271	270	48	among	among	ADP
faba-271	270	49	professionals	professional	NOUN
faba-271	270	50	involved	involve	VERB
faba-271	270	51	in	in	ADP
faba-271	270	52	public	public	ADJ
faba-271	270	53	sector	sector	NOUN
faba-271	270	54	accounting	account	VERB
faba-271	270	55	in	in	ADP
faba-271	270	56	georgia	georgia	PROPN
faba-271	270	57	.	.	PUNCT
faba-271	271	1	the	the	DET
faba-271	271	2	questions	question	NOUN
faba-271	271	3	aim	aim	VERB
faba-271	271	4	to	to	PART
faba-271	271	5	assess	assess	VERB
faba-271	271	6	the	the	DET
faba-271	271	7	understanding	understanding	NOUN
faba-271	271	8	and	and	CCONJ
faba-271	271	9	application	application	NOUN
faba-271	271	10	of	of	ADP
faba-271	271	11	international	international	ADJ
faba-271	271	12	public	public	ADJ
faba-271	271	13	sector	sector	NOUN
faba-271	271	14	accounting	accounting	NOUN
faba-271	271	15	standards	standard	NOUN
faba-271	271	16	(	(	PUNCT
faba-271	271	17	ipsas	ipsa	NOUN
faba-271	271	18	)	)	PUNCT
faba-271	271	19	,	,	PUNCT
faba-271	271	20	as	as	ADV
faba-271	271	21	well	well	ADV
faba-271	271	22	as	as	ADP
faba-271	271	23	attitudes	attitude	NOUN
faba-271	271	24	toward	toward	ADP
faba-271	271	25	asset	asset	NOUN
faba-271	271	26	valuation	valuation	NOUN
faba-271	271	27	practices	practice	NOUN
faba-271	271	28	.	.	PUNCT
faba-271	272	1	the	the	DET
faba-271	272	2	data	datum	NOUN
faba-271	272	3	collected	collect	VERB
faba-271	272	4	will	will	AUX
faba-271	272	5	be	be	AUX
faba-271	272	6	used	use	VERB
faba-271	272	7	solely	solely	ADV
faba-271	272	8	for	for	ADP
faba-271	272	9	research	research	NOUN
faba-271	272	10	and	and	CCONJ
faba-271	272	11	analysis	analysis	NOUN
faba-271	272	12	purposes	purpose	NOUN
faba-271	272	13	and	and	CCONJ
faba-271	272	14	will	will	AUX
faba-271	272	15	remain	remain	VERB
faba-271	272	16	confidential	confidential	ADJ
faba-271	272	17	.	.	PUNCT
faba-271	273	1	please	please	INTJ
faba-271	273	2	answer	answer	VERB
faba-271	273	3	all	all	DET
faba-271	273	4	questions	question	NOUN
faba-271	273	5	by	by	ADP
faba-271	273	6	selecting	select	VERB
faba-271	273	7	the	the	DET
faba-271	273	8	option(s	option(s	NOUN
faba-271	273	9	)	)	PUNCT
faba-271	273	10	that	that	PRON
faba-271	273	11	best	good	ADJ
faba-271	273	12	reflect	reflect	VERB
faba-271	273	13	your	your	PRON
faba-271	273	14	experience	experience	NOUN
faba-271	273	15	and	and	CCONJ
faba-271	273	16	views	view	NOUN
faba-271	273	17	.	.	PUNCT
faba-271	274	1	descriptive	descriptive	ADJ
faba-271	274	2	statistics	statistic	NOUN
faba-271	274	3	—	—	PUNCT
faba-271	274	4	education	education	NOUN
faba-271	274	5	,	,	PUNCT
faba-271	274	6	academic	academic	ADJ
faba-271	274	7	degree	degree	NOUN
faba-271	274	8	,	,	PUNCT
faba-271	274	9	and	and	CCONJ
faba-271	274	10	work	work	NOUN
faba-271	274	11	experience	experience	NOUN
faba-271	274	12	1	1	NUM
faba-271	274	13	.	.	PUNCT
faba-271	274	14	work	work	NOUN
faba-271	274	15	experience	experience	NOUN
faba-271	274	16	in	in	ADP
faba-271	274	17	the	the	DET
faba-271	274	18	public	public	ADJ
faba-271	274	19	sector	sector	NOUN
faba-271	274	20	please	please	INTJ
faba-271	274	21	indicate	indicate	VERB
faba-271	274	22	your	your	PRON
faba-271	274	23	work	work	NOUN
faba-271	274	24	experience	experience	NOUN
faba-271	274	25	in	in	ADP
faba-271	274	26	the	the	DET
faba-271	274	27	public	public	ADJ
faba-271	274	28	sector	sector	NOUN
faba-271	274	29	:	:	PUNCT
faba-271	274	30	☐	☐	NOUN
faba-271	274	31	1–5	1–5	NUM
faba-271	274	32	years	year	NOUN
faba-271	274	33	☐	☐	NOUN
faba-271	274	34	6–10	6–10	NOUN
faba-271	274	35	years	year	NOUN
faba-271	274	36	☐	☐	NOUN
faba-271	274	37	11–15	11–15	NUM
faba-271	274	38	years	year	NOUN
faba-271	274	39	☐	☐	NOUN
faba-271	274	40	more	more	ADJ
faba-271	274	41	than	than	ADP
faba-271	274	42	15	15	NUM
faba-271	274	43	years	year	NOUN
faba-271	274	44	2	2	NUM
faba-271	274	45	.	.	PUNCT
faba-271	274	46	education	education	NOUN
faba-271	274	47	and	and	CCONJ
faba-271	274	48	academic	academic	ADJ
faba-271	274	49	degree	degree	NOUN
faba-271	274	50	please	please	INTJ
faba-271	274	51	indicate	indicate	VERB
faba-271	274	52	the	the	DET
faba-271	274	53	highest	high	ADJ
faba-271	274	54	level	level	NOUN
faba-271	274	55	of	of	ADP
faba-271	274	56	education	education	NOUN
faba-271	274	57	you	you	PRON
faba-271	274	58	have	have	AUX
faba-271	274	59	attained	attain	VERB
faba-271	274	60	:	:	PUNCT
faba-271	274	61	☐	☐	PROPN
faba-271	274	62	secondary	secondary	ADJ
faba-271	274	63	education	education	NOUN
faba-271	274	64	☐	☐	NOUN
faba-271	274	65	vocational	vocational	ADJ
faba-271	274	66	education	education	NOUN
faba-271	274	67	(	(	PUNCT
faba-271	274	68	two	two	NUM
faba-271	274	69	-	-	PUNCT
faba-271	274	70	year	year	NOUN
faba-271	274	71	college	college	NOUN
faba-271	274	72	)	)	PUNCT
faba-271	274	73	☐	☐	PROPN
faba-271	274	74	bachelor	bachelor	NOUN
faba-271	274	75	's	's	PART
faba-271	274	76	degree	degree	NOUN
faba-271	274	77	☐	☐	NOUN
faba-271	274	78	master	master	NOUN
faba-271	274	79	's	's	PART
faba-271	274	80	degree	degree	NOUN
faba-271	274	81	☐	☐	NOUN
faba-271	274	82	doctoral	doctoral	ADJ
faba-271	274	83	degree	degree	NOUN
faba-271	274	84	3	3	NUM
faba-271	274	85	.	.	X
faba-271	274	86	job	job	NOUN
faba-271	274	87	position	position	NOUN
faba-271	274	88	please	please	INTJ
faba-271	274	89	indicate	indicate	VERB
faba-271	274	90	the	the	DET
faba-271	274	91	position	position	NOUN
faba-271	274	92	that	that	PRON
faba-271	274	93	best	well	ADV
faba-271	274	94	describes	describe	VERB
faba-271	274	95	your	your	PRON
faba-271	274	96	role	role	NOUN
faba-271	274	97	:	:	PUNCT
faba-271	274	98	☐	☐	NOUN
faba-271	274	99	financial	financial	ADJ
faba-271	274	100	manager	manager	NOUN
faba-271	274	101	☐	☐	NOUN
faba-271	274	102	chief	chief	ADJ
faba-271	274	103	accountant	accountant	NOUN
faba-271	274	104	☐	☐	NOUN
faba-271	274	105	practicing	practice	VERB
faba-271	274	106	accountant	accountant	NOUN
faba-271	274	107	☐	☐	NOUN
faba-271	274	108	academic	academic	ADJ
faba-271	274	109	representative	representative	NOUN
faba-271	274	110	☐	☐	NOUN
faba-271	274	111	state	state	PROPN
faba-271	274	112	treasury	treasury	PROPN
faba-271	274	113	representative	representative	NOUN
faba-271	274	114	awareness	awareness	NOUN
faba-271	274	115	of	of	ADP
faba-271	274	116	international	international	ADJ
faba-271	274	117	public	public	ADJ
faba-271	274	118	sector	sector	NOUN
faba-271	274	119	accounting	accounting	NOUN
faba-271	274	120	standards	standard	NOUN
faba-271	274	121	(	(	PUNCT
faba-271	274	122	ipsas	ipsa	NOUN
faba-271	274	123	)	)	PUNCT
faba-271	274	124	4	4	NUM
faba-271	274	125	.	.	X
faba-271	274	126	in	in	ADP
faba-271	274	127	georgia	georgia	PROPN
faba-271	274	128	,	,	PUNCT
faba-271	274	129	public	public	ADJ
faba-271	274	130	sector	sector	NOUN
faba-271	274	131	accounting	accounting	NOUN
faba-271	274	132	is	be	AUX
faba-271	274	133	regulated	regulate	VERB
faba-271	274	134	by	by	ADP
faba-271	274	135	:	:	PUNCT
faba-271	274	136	(	(	PUNCT
faba-271	274	137	please	please	INTJ
faba-271	274	138	select	select	VERB
faba-271	274	139	the	the	DET
faba-271	274	140	correct	correct	ADJ
faba-271	274	141	answer	answer	NOUN
faba-271	274	142	)	)	PUNCT
faba-271	274	143	☐	☐	PROPN
faba-271	274	144	international	international	ADJ
faba-271	274	145	financial	financial	ADJ
faba-271	274	146	reporting	reporting	NOUN
faba-271	274	147	standards	standard	NOUN
faba-271	274	148	(	(	PUNCT
faba-271	274	149	ifrs	ifrs	NOUN
faba-271	274	150	)	)	PUNCT
faba-271	274	151	☐	☐	PROPN
faba-271	274	152	international	international	ADJ
faba-271	274	153	public	public	ADJ
faba-271	274	154	sector	sector	NOUN
faba-271	274	155	accounting	accounting	NOUN
faba-271	274	156	standards	standard	NOUN
faba-271	274	157	(	(	PUNCT
faba-271	274	158	ipsas	ipsa	NOUN
faba-271	274	159	)	)	PUNCT
faba-271	274	160	☐	☐	NOUN
faba-271	274	161	national	national	ADJ
faba-271	274	162	standards	standard	NOUN
faba-271	274	163	5	5	NUM
faba-271	274	164	.	.	PUNCT
faba-271	275	1	in	in	ADP
faba-271	275	2	your	your	PRON
faba-271	275	3	opinion	opinion	NOUN
faba-271	275	4	,	,	PUNCT
faba-271	275	5	the	the	DET
faba-271	275	6	implementation	implementation	NOUN
faba-271	275	7	of	of	ADP
faba-271	275	8	ipsas	ipsa	NOUN
faba-271	275	9	is	be	AUX
faba-271	275	10	:	:	PUNCT
faba-271	275	11	☐	☐	PROPN
faba-271	275	12	essential	essential	ADJ
faba-271	275	13	,	,	PUNCT
faba-271	275	14	as	as	SCONJ
faba-271	275	15	it	it	PRON
faba-271	275	16	is	be	AUX
faba-271	275	17	required	require	VERB
faba-271	275	18	by	by	ADP
faba-271	275	19	law	law	NOUN
faba-271	275	20	☐	☐	NOUN
faba-271	275	21	essential	essential	ADJ
faba-271	275	22	for	for	ADP
faba-271	275	23	improving	improve	VERB
faba-271	275	24	the	the	DET
faba-271	275	25	quality	quality	NOUN
faba-271	275	26	of	of	ADP
faba-271	275	27	financial	financial	ADJ
faba-271	275	28	reporting	reporting	NOUN
faba-271	275	29	☐	☐	NOUN
faba-271	275	30	not	not	PART
faba-271	275	31	necessary	necessary	ADJ
faba-271	275	32	,	,	PUNCT
faba-271	275	33	in	in	ADP
faba-271	275	34	my	my	PRON
faba-271	275	35	view	view	NOUN
faba-271	275	36	6	6	NUM
faba-271	275	37	.	.	PUNCT
faba-271	276	1	how	how	SCONJ
faba-271	276	2	would	would	AUX
faba-271	276	3	you	you	PRON
faba-271	276	4	assess	assess	VERB
faba-271	276	5	your	your	PRON
faba-271	276	6	knowledge	knowledge	NOUN
faba-271	276	7	of	of	ADP
faba-271	276	8	ipsas	ipsa	NOUN
faba-271	276	9	and	and	CCONJ
faba-271	276	10	ifrs	ifrs	NOUN
faba-271	276	11	?	?	PUNCT
faba-271	277	1	☐	☐	NOUN
faba-271	277	2	i	i	PRON
faba-271	277	3	am	be	AUX
faba-271	277	4	not	not	PART
faba-271	277	5	familiar	familiar	ADJ
faba-271	277	6	with	with	ADP
faba-271	277	7	them	they	PRON
faba-271	277	8	☐	☐	NOUN
faba-271	278	1	i	i	PRON
faba-271	278	2	have	have	AUX
faba-271	278	3	studied	study	VERB
faba-271	278	4	them	they	PRON
faba-271	278	5	thoroughly	thoroughly	ADV
faba-271	278	6	☐	☐	ADV
faba-271	279	1	i	i	PRON
faba-271	279	2	have	have	VERB
faba-271	279	3	a	a	DET
faba-271	279	4	moderate	moderate	ADJ
faba-271	279	5	understanding	understanding	NOUN
faba-271	279	6	7	7	NUM
faba-271	279	7	.	.	PUNCT
faba-271	279	8	ipsas	ipsa	NOUN
faba-271	279	9	-	-	PUNCT
faba-271	279	10	related	relate	VERB
faba-271	279	11	training	training	NOUN
faba-271	279	12	:	:	PUNCT
faba-271	279	13	☐	☐	NOUN
faba-271	279	14	i	i	PRON
faba-271	279	15	have	have	AUX
faba-271	279	16	attended	attend	VERB
faba-271	279	17	trainings	training	NOUN
faba-271	279	18	organized	organize	VERB
faba-271	279	19	by	by	ADP
faba-271	279	20	the	the	DET
faba-271	279	21	state	state	NOUN
faba-271	279	22	treasury	treasury	NOUN
faba-271	279	23	☐	☐	NOUN
faba-271	279	24	i	i	PRON
faba-271	279	25	have	have	AUX
faba-271	279	26	not	not	PART
faba-271	279	27	attended	attend	VERB
faba-271	279	28	any	any	PRON
faba-271	279	29	,	,	PUNCT
faba-271	279	30	but	but	CCONJ
faba-271	279	31	i	i	PRON
faba-271	279	32	am	be	AUX
faba-271	279	33	interested	interested	ADJ
faba-271	279	34	in	in	ADP
faba-271	279	35	deepening	deepen	VERB
faba-271	279	36	my	my	PRON
faba-271	279	37	knowledge	knowledge	NOUN
faba-271	279	38	through	through	ADP
faba-271	279	39	training	train	VERB
faba-271	279	40	☐	☐	NOUN
faba-271	280	1	i	i	PRON
faba-271	280	2	am	be	AUX
faba-271	280	3	not	not	PART
faba-271	280	4	interested	interested	ADJ
faba-271	280	5	in	in	ADP
faba-271	280	6	attending	attend	VERB
faba-271	280	7	trainings	training	NOUN
faba-271	280	8	unless	unless	SCONJ
faba-271	280	9	the	the	DET
faba-271	280	10	updates	update	NOUN
faba-271	280	11	relate	relate	VERB
faba-271	280	12	to	to	ADP
faba-271	280	13	my	my	PRON
faba-271	280	14	responsibilities	responsibility	NOUN
faba-271	280	15	8	8	NUM
faba-271	280	16	.	.	PUNCT
faba-271	281	1	which	which	PRON
faba-271	281	2	new	new	ADJ
faba-271	281	3	standards	standard	NOUN
faba-271	281	4	have	have	AUX
faba-271	281	5	been	be	AUX
faba-271	281	6	issued	issue	VERB
faba-271	281	7	by	by	ADP
faba-271	281	8	the	the	DET
faba-271	281	9	ipsas	ipsas	PROPN
faba-271	281	10	board	board	PROPN
faba-271	281	11	?	?	PUNCT
faba-271	282	1	☐	☐	NOUN
faba-271	282	2	ipsas	ipsa	VERB
faba-271	282	3	46	46	NUM
faba-271	282	4	—	—	PUNCT
faba-271	282	5	measurement	measurement	NOUN
faba-271	282	6	;	;	PUNCT
faba-271	282	7	ipsas	ipsa	NOUN
faba-271	282	8	45	45	NUM
faba-271	282	9	—	—	PUNCT
faba-271	282	10	property	property	NOUN
faba-271	282	11	,	,	PUNCT
faba-271	282	12	plant	plant	NOUN
faba-271	282	13	,	,	PUNCT
faba-271	282	14	and	and	CCONJ
faba-271	282	15	equipment	equipment	NOUN
faba-271	282	16	;	;	PUNCT
faba-271	282	17	ipsas	ipsa	NOUN
faba-271	282	18	43	43	NUM
faba-271	282	19	—	—	PUNCT
faba-271	282	20	leases	lease	VERB
faba-271	282	21	☐	☐	NOUN
faba-271	282	22	ipsas	ipsa	NOUN
faba-271	282	23	46	46	NUM
faba-271	282	24	—	—	PUNCT
faba-271	282	25	measurement	measurement	NOUN
faba-271	282	26	;	;	PUNCT
faba-271	282	27	ipsas	ipsa	NOUN
faba-271	282	28	45	45	NUM
faba-271	282	29	—	—	PUNCT
faba-271	282	30	property	property	NOUN
faba-271	282	31	☐	☐	NOUN
faba-271	282	32	ipsas	ipsa	VERB
faba-271	282	33	45	45	NUM
faba-271	282	34	—	—	PUNCT
faba-271	282	35	property	property	NOUN
faba-271	282	36	,	,	PUNCT
faba-271	282	37	plant	plant	NOUN
faba-271	282	38	,	,	PUNCT
faba-271	282	39	and	and	CCONJ
faba-271	282	40	equipment	equipment	NOUN
faba-271	282	41	;	;	PUNCT
faba-271	282	42	ipsas	ipsa	NOUN
faba-271	282	43	43	43	NUM
faba-271	282	44	—	—	PUNCT
faba-271	282	45	leases	lease	VERB
faba-271	282	46	☐	☐	NOUN
faba-271	282	47	all	all	PRON
faba-271	282	48	of	of	ADP
faba-271	282	49	the	the	DET
faba-271	282	50	above	above	ADJ
faba-271	282	51	☐	☐	NOUN
faba-271	283	1	i	i	PRON
faba-271	283	2	do	do	AUX
faba-271	283	3	n’t	not	PART
faba-271	283	4	know	know	VERB
faba-271	283	5	mariam	mariam	PROPN
faba-271	283	6	vardiashvili	vardiashvili	PROPN
faba-271	283	7	/	/	SYM
faba-271	283	8	finance	finance	NOUN
faba-271	283	9	,	,	PUNCT
faba-271	283	10	accounting	accounting	NOUN
faba-271	283	11	and	and	CCONJ
faba-271	283	12	business	business	NOUN
faba-271	283	13	analysis	analysis	NOUN
faba-271	283	14	,	,	PUNCT
faba-271	283	15	volume	volume	NOUN
faba-271	283	16	7	7	NUM
faba-271	283	17	,	,	PUNCT
faba-271	283	18	issue	issue	NOUN
faba-271	283	19	1	1	NUM
faba-271	283	20	,	,	PUNCT
faba-271	283	21	2025	2025	NUM
faba-271	283	22	119	119	NUM
faba-271	283	23	9	9	NUM
faba-271	283	24	.	.	PUNCT
faba-271	284	1	in	in	ADP
faba-271	284	2	your	your	PRON
faba-271	284	3	opinion	opinion	NOUN
faba-271	284	4	,	,	PUNCT
faba-271	284	5	are	be	AUX
faba-271	284	6	these	these	DET
faba-271	284	7	standards	standard	NOUN
faba-271	284	8	reflected	reflect	VERB
faba-271	284	9	in	in	ADP
faba-271	284	10	the	the	DET
faba-271	284	11	normative	normative	ADJ
faba-271	284	12	document	document	NOUN
faba-271	284	13	approved	approve	VERB
faba-271	284	14	by	by	ADP
faba-271	284	15	the	the	DET
faba-271	284	16	ministry	ministry	PROPN
faba-271	284	17	of	of	ADP
faba-271	284	18	finance	finance	PROPN
faba-271	284	19	of	of	ADP
faba-271	284	20	georgia	georgia	PROPN
faba-271	284	21	as	as	ADP
faba-271	284	22	the	the	DET
faba-271	284	23	accounting	accounting	NOUN
faba-271	284	24	manual	manual	NOUN
faba-271	284	25	for	for	ADP
faba-271	284	26	budgetary	budgetary	ADJ
faba-271	284	27	organizations	organization	NOUN
faba-271	284	28	?	?	PUNCT
faba-271	285	1	☐	☐	NOUN
faba-271	285	2	yes	yes	INTJ
faba-271	285	3	☐	☐	NOUN
faba-271	285	4	no	no	DET
faba-271	285	5	information	information	NOUN
faba-271	285	6	on	on	ADP
faba-271	285	7	the	the	DET
faba-271	285	8	valuation	valuation	NOUN
faba-271	285	9	methods	method	NOUN
faba-271	285	10	used	use	VERB
faba-271	285	11	10	10	NUM
faba-271	285	12	.	.	PUNCT
faba-271	286	1	after	after	SCONJ
faba-271	286	2	the	the	DET
faba-271	286	3	recognition	recognition	NOUN
faba-271	286	4	of	of	ADP
faba-271	286	5	non	non	ADJ
faba-271	286	6	-	-	ADJ
faba-271	286	7	financial	financial	ADJ
faba-271	286	8	assets	asset	NOUN
faba-271	286	9	,	,	PUNCT
faba-271	286	10	which	which	DET
faba-271	286	11	valuation	valuation	NOUN
faba-271	286	12	model	model	NOUN
faba-271	286	13	do	do	AUX
faba-271	286	14	you	you	PRON
faba-271	286	15	use	use	VERB
faba-271	286	16	?	?	PUNCT
faba-271	287	1	☐	☐	NOUN
faba-271	287	2	cost	cost	NOUN
faba-271	287	3	model	model	NOUN
faba-271	287	4	☐	☐	NOUN
faba-271	287	5	revaluation	revaluation	NOUN
faba-271	287	6	model	model	NOUN
faba-271	287	7	11	11	NUM
faba-271	287	8	.	.	PUNCT
faba-271	288	1	if	if	SCONJ
faba-271	288	2	you	you	PRON
faba-271	288	3	use	use	VERB
faba-271	288	4	the	the	DET
faba-271	288	5	revaluation	revaluation	NOUN
faba-271	288	6	model	model	NOUN
faba-271	288	7	,	,	PUNCT
faba-271	288	8	on	on	ADP
faba-271	288	9	what	what	DET
faba-271	288	10	basis	basis	NOUN
faba-271	288	11	do	do	AUX
faba-271	288	12	you	you	PRON
faba-271	288	13	determine	determine	VERB
faba-271	288	14	current	current	ADJ
faba-271	288	15	value	value	NOUN
faba-271	288	16	?	?	PUNCT
faba-271	289	1	(	(	PUNCT
faba-271	289	2	please	please	INTJ
faba-271	289	3	select	select	VERB
faba-271	289	4	the	the	DET
faba-271	289	5	appropriate	appropriate	ADJ
faba-271	289	6	answer	answer	NOUN
faba-271	289	7	)	)	PUNCT
faba-271	289	8	☐	☐	NOUN
faba-271	289	9	fair	fair	ADJ
faba-271	289	10	value	value	NOUN
faba-271	289	11	☐	☐	NOUN
faba-271	289	12	replacement	replacement	NOUN
faba-271	289	13	cost	cost	NOUN
faba-271	289	14	☐	☐	NOUN
faba-271	289	15	value	value	NOUN
faba-271	289	16	in	in	ADP
faba-271	289	17	use	use	NOUN
faba-271	289	18	12	12	NUM
faba-271	289	19	.	.	PUNCT
faba-271	290	1	why	why	SCONJ
faba-271	290	2	do	do	AUX
faba-271	290	3	you	you	PRON
faba-271	290	4	not	not	PART
faba-271	290	5	use	use	VERB
faba-271	290	6	the	the	DET
faba-271	290	7	revaluation	revaluation	NOUN
faba-271	290	8	model	model	NOUN
faba-271	290	9	for	for	ADP
faba-271	290	10	assets	asset	NOUN
faba-271	290	11	?	?	PUNCT
faba-271	291	1	☐	☐	NOUN
faba-271	291	2	according	accord	VERB
faba-271	291	3	to	to	ADP
faba-271	291	4	the	the	DET
faba-271	291	5	instruction	instruction	NOUN
faba-271	291	6	"	"	PUNCT
faba-271	291	7	on	on	ADP
faba-271	291	8	accounting	accounting	NOUN
faba-271	291	9	and	and	CCONJ
faba-271	291	10	financial	financial	ADJ
faba-271	291	11	reporting	reporting	NOUN
faba-271	291	12	by	by	ADP
faba-271	291	13	budgetary	budgetary	ADJ
faba-271	291	14	organizations	organization	NOUN
faba-271	291	15	based	base	VERB
faba-271	291	16	on	on	ADP
faba-271	291	17	international	international	ADJ
faba-271	291	18	public	public	ADJ
faba-271	291	19	sector	sector	NOUN
faba-271	291	20	accounting	accounting	NOUN
faba-271	291	21	standards	standard	NOUN
faba-271	291	22	"	"	PUNCT
faba-271	291	23	,	,	PUNCT
faba-271	291	24	revaluation	revaluation	NOUN
faba-271	291	25	is	be	AUX
faba-271	291	26	not	not	PART
faba-271	291	27	mandatory	mandatory	ADJ
faba-271	291	28	☐	☐	NOUN
faba-271	291	29	revaluation	revaluation	NOUN
faba-271	291	30	costs	cost	NOUN
faba-271	291	31	are	be	AUX
faba-271	291	32	not	not	PART
faba-271	291	33	affordable	affordable	ADJ
faba-271	291	34	within	within	ADP
faba-271	291	35	the	the	DET
faba-271	291	36	current	current	ADJ
faba-271	291	37	budget	budget	NOUN
faba-271	291	38	attitudes	attitude	NOUN
faba-271	291	39	toward	toward	ADP
faba-271	291	40	asset	asset	NOUN
faba-271	291	41	valuation	valuation	NOUN
faba-271	291	42	13	13	NUM
faba-271	291	43	.	.	PUNCT
faba-271	292	1	in	in	ADP
faba-271	292	2	your	your	PRON
faba-271	292	3	opinion	opinion	NOUN
faba-271	292	4	,	,	PUNCT
faba-271	292	5	who	who	PRON
faba-271	292	6	should	should	AUX
faba-271	292	7	conduct	conduct	VERB
faba-271	292	8	the	the	DET
faba-271	292	9	valuation	valuation	NOUN
faba-271	292	10	of	of	ADP
faba-271	292	11	non	non	ADJ
faba-271	292	12	-	-	ADJ
faba-271	292	13	financial	financial	ADJ
faba-271	292	14	assets	asset	NOUN
faba-271	292	15	?	?	PUNCT
faba-271	293	1	☐	☐	NOUN
faba-271	293	2	staff	staff	NOUN
faba-271	293	3	from	from	ADP
faba-271	293	4	the	the	DET
faba-271	293	5	accounting	accounting	NOUN
faba-271	293	6	department	department	NOUN
faba-271	293	7	☐	☐	PROPN
faba-271	293	8	an	an	DET
faba-271	293	9	outsourced	outsourced	ADJ
faba-271	293	10	company	company	NOUN
faba-271	293	11	☐	☐	NOUN
faba-271	293	12	a	a	DET
faba-271	293	13	certified	certify	VERB
faba-271	293	14	professional	professional	ADJ
faba-271	293	15	14	14	NUM
faba-271	293	16	.	.	PUNCT
faba-271	294	1	if	if	SCONJ
faba-271	294	2	the	the	DET
faba-271	294	3	non	non	ADJ
faba-271	294	4	-	-	ADJ
faba-271	294	5	financial	financial	ADJ
faba-271	294	6	asset	asset	NOUN
faba-271	294	7	valuation	valuation	NOUN
faba-271	294	8	is	be	AUX
faba-271	294	9	carried	carry	VERB
faba-271	294	10	out	out	ADP
faba-271	294	11	by	by	ADP
faba-271	294	12	an	an	DET
faba-271	294	13	outsourced	outsourced	ADJ
faba-271	294	14	company	company	NOUN
faba-271	294	15	or	or	CCONJ
faba-271	294	16	a	a	DET
faba-271	294	17	certified	certify	VERB
faba-271	294	18	professional	professional	NOUN
faba-271	294	19	,	,	PUNCT
faba-271	294	20	will	will	AUX
faba-271	294	21	this	this	DET
faba-271	294	22	service	service	NOUN
faba-271	294	23	be	be	AUX
faba-271	294	24	funded	fund	VERB
faba-271	294	25	by	by	ADP
faba-271	294	26	your	your	PRON
faba-271	294	27	organization	organization	NOUN
faba-271	294	28	’s	’s	PART
faba-271	294	29	budget	budget	NOUN
faba-271	294	30	?	?	PUNCT
faba-271	295	1	☐	☐	NOUN
faba-271	295	2	yes	yes	INTJ
faba-271	295	3	☐	☐	NOUN
faba-271	296	1	no	no	DET
faba-271	296	2	☐	☐	NOUN
faba-271	296	3	i	i	PRON
faba-271	296	4	do	do	AUX
faba-271	296	5	n’t	not	PART
faba-271	296	6	know	know	VERB
faba-271	296	7	15	15	NUM
faba-271	296	8	.	.	PUNCT
faba-271	297	1	in	in	ADP
faba-271	297	2	your	your	PRON
faba-271	297	3	organization	organization	NOUN
faba-271	297	4	,	,	PUNCT
faba-271	297	5	for	for	ADP
faba-271	297	6	accounting	accounting	NOUN
faba-271	297	7	purposes	purpose	NOUN
faba-271	297	8	,	,	PUNCT
faba-271	297	9	are	be	AUX
faba-271	297	10	assets	asset	NOUN
faba-271	297	11	categorized	categorize	VERB
faba-271	297	12	as	as	SCONJ
faba-271	297	13	follows	follow	VERB
faba-271	297	14	?	?	PUNCT
faba-271	298	1	☐	☐	NOUN
faba-271	298	2	service	service	NOUN
faba-271	298	3	potential	potential	ADJ
faba-271	298	4	assets	asset	NOUN
faba-271	298	5	☐	☐	NOUN
faba-271	298	6	cash	cash	NOUN
faba-271	298	7	-	-	PUNCT
faba-271	298	8	generating	generate	VERB
faba-271	298	9	assets	asset	NOUN
faba-271	298	10	☐	☐	NOUN
faba-271	298	11	not	not	PART
faba-271	298	12	categorized	categorize	VERB
faba-271	298	13	16	16	NUM
faba-271	298	14	.	.	PUNCT
faba-271	299	1	what	what	PRON
faba-271	299	2	do	do	AUX
faba-271	299	3	you	you	PRON
faba-271	299	4	know	know	VERB
faba-271	299	5	about	about	ADP
faba-271	299	6	current	current	ADJ
faba-271	299	7	operational	operational	ADJ
faba-271	299	8	value	value	NOUN
faba-271	299	9	?	?	PUNCT
faba-271	300	1	this	this	PRON
faba-271	300	2	is	be	AUX
faba-271	300	3	a	a	DET
faba-271	300	4	valuation	valuation	NOUN
faba-271	300	5	model	model	NOUN
faba-271	300	6	used	use	VERB
faba-271	300	7	in	in	ADP
faba-271	300	8	the	the	DET
faba-271	300	9	public	public	ADJ
faba-271	300	10	sector	sector	NOUN
faba-271	300	11	to	to	PART
faba-271	300	12	assess	assess	VERB
faba-271	300	13	:	:	PUNCT
faba-271	300	14	☐	☐	NOUN
faba-271	300	15	service	service	NOUN
faba-271	300	16	potential	potential	ADJ
faba-271	300	17	assets	asset	NOUN
faba-271	300	18	☐	☐	NOUN
faba-271	300	19	cash	cash	NOUN
faba-271	300	20	-	-	PUNCT
faba-271	300	21	generating	generate	VERB
faba-271	300	22	assets	asset	NOUN
faba-271	300	23	☐	☐	NOUN
faba-271	301	1	i	i	PRON
faba-271	301	2	do	do	AUX
faba-271	301	3	n’t	not	PART
faba-271	301	4	know	know	VERB