id	sid	tid	token	lemma	pos
faba-28	1	1	1	1	NUM
faba-28	1	2	finance	finance	NOUN
faba-28	1	3	,	,	PUNCT
faba-28	1	4	accounting	accounting	NOUN
faba-28	1	5	and	and	CCONJ
faba-28	1	6	business	business	NOUN
faba-28	1	7	analysis	analysis	NOUN
faba-28	1	8	volume	volume	NOUN
faba-28	1	9	2	2	NUM
faba-28	1	10	issue	issue	NOUN
faba-28	1	11	1	1	NUM
faba-28	1	12	,	,	PUNCT
faba-28	1	13	2020	2020	NUM
faba-28	1	14	http://faba.bg	http://faba.bg	NOUN
faba-28	1	15	impact	impact	NOUN
faba-28	1	16	profit	profit	NOUN
faba-28	1	17	when	when	SCONJ
faba-28	1	18	implementation	implementation	NOUN
faba-28	1	19	of	of	ADP
faba-28	1	20	international	international	ADJ
faba-28	1	21	financial	financial	ADJ
faba-28	1	22	reporting	reporting	NOUN
faba-28	1	23	standards	standard	NOUN
faba-28	1	24	(	(	PUNCT
faba-28	1	25	ifrs	ifrs	PROPN
faba-28	1	26	)	)	PUNCT
faba-28	1	27	surtikanti	surtikanti	VERB
faba-28	1	28	surtikanti	surtikanti	ADJ
faba-28	1	29	departement	departement	ADJ
faba-28	1	30	accounting	accounting	NOUN
faba-28	1	31	,	,	PUNCT
faba-28	1	32	indonesia	indonesia	PROPN
faba-28	1	33	computer	computer	PROPN
faba-28	1	34	university	university	PROPN
faba-28	1	35	,	,	PUNCT
faba-28	1	36	indonesia	indonesia	PROPN
faba-28	1	37	info	info	NOUN
faba-28	1	38	articles	article	NOUN
faba-28	1	39	abstract	abstract	ADJ
faba-28	1	40	history	history	NOUN
faba-28	1	41	article	article	NOUN
faba-28	1	42	:	:	PUNCT
faba-28	1	43	submitted	submit	VERB
faba-28	1	44	23	23	NUM
faba-28	1	45	january	january	PROPN
faba-28	1	46	2020	2020	NUM
faba-28	1	47	revised	revise	VERB
faba-28	1	48	4	4	NUM
faba-28	1	49	march	march	NOUN
faba-28	1	50	2020	2020	NUM
faba-28	1	51	accepted	accept	VERB
faba-28	1	52	17	17	NUM
faba-28	1	53	may	may	NOUN
faba-28	1	54	2020	2020	NUM
faba-28	1	55	objective	objective	NOUN
faba-28	1	56	:	:	PUNCT
faba-28	1	57	the	the	DET
faba-28	1	58	purpose	purpose	NOUN
faba-28	1	59	of	of	ADP
faba-28	1	60	the	the	DET
faba-28	1	61	study	study	NOUN
faba-28	1	62	the	the	DET
faba-28	1	63	implementation	implementation	NOUN
faba-28	1	64	of	of	ADP
faba-28	1	65	the	the	DET
faba-28	1	66	international	international	ADJ
faba-28	1	67	financial	financial	ADJ
faba-28	1	68	reporting	reporting	NOUN
faba-28	1	69	standards	standard	NOUN
faba-28	1	70	(	(	PUNCT
faba-28	1	71	ifrs	ifrs	PROPN
faba-28	1	72	)	)	PUNCT
faba-28	1	73	regarding	regard	VERB
faba-28	1	74	investment	investment	NOUN
faba-28	1	75	,	,	PUNCT
faba-28	1	76	property	property	NOUN
faba-28	1	77	company	company	NOUN
faba-28	1	78	profit	profit	NOUN
faba-28	1	79	after	after	ADP
faba-28	1	80	the	the	DET
faba-28	1	81	adoption	adoption	NOUN
faba-28	1	82	of	of	ADP
faba-28	1	83	international	international	ADJ
faba-28	1	84	financial	financial	ADJ
faba-28	1	85	reporting	reporting	NOUN
faba-28	1	86	standards	standard	NOUN
faba-28	1	87	(	(	PUNCT
faba-28	1	88	ifrs	ifrs	PROPN
faba-28	1	89	)	)	PUNCT
faba-28	1	90	regarding	regard	VERB
faba-28	1	91	investment	investment	NOUN
faba-28	1	92	property	property	NOUN
faba-28	1	93	and	and	CCONJ
faba-28	1	94	analysis	analysis	NOUN
faba-28	1	95	of	of	ADP
faba-28	1	96	application	application	NOUN
faba-28	1	97	of	of	ADP
faba-28	1	98	ifrs	ifrs	PROPN
faba-28	1	99	on	on	ADP
faba-28	1	100	property	property	NOUN
faba-28	1	101	investment	investment	NOUN
faba-28	1	102	to	to	PART
faba-28	1	103	increase	increase	VERB
faba-28	1	104	company	company	NOUN
faba-28	1	105	profits	profit	NOUN
faba-28	1	106	.	.	PUNCT
faba-28	2	1	then	then	ADV
faba-28	2	2	what	what	PRON
faba-28	2	3	will	will	AUX
faba-28	2	4	be	be	AUX
faba-28	2	5	investigated	investigate	VERB
faba-28	2	6	is	be	AUX
faba-28	2	7	the	the	DET
faba-28	2	8	valuation	valuation	NOUN
faba-28	2	9	of	of	ADP
faba-28	2	10	investment	investment	NOUN
faba-28	2	11	properties	property	NOUN
faba-28	2	12	using	use	VERB
faba-28	2	13	the	the	DET
faba-28	2	14	fair	fair	ADJ
faba-28	2	15	value	value	NOUN
faba-28	2	16	model	model	NOUN
faba-28	2	17	and	and	CCONJ
faba-28	2	18	the	the	DET
faba-28	2	19	difference	difference	NOUN
faba-28	2	20	between	between	ADP
faba-28	2	21	the	the	DET
faba-28	2	22	profit	profit	NOUN
faba-28	2	23	balance	balance	NOUN
faba-28	2	24	before	before	ADP
faba-28	2	25	tax	tax	NOUN
faba-28	2	26	and	and	CCONJ
faba-28	2	27	operating	operating	NOUN
faba-28	2	28	income	income	NOUN
faba-28	2	29	.	.	PUNCT
faba-28	3	1	methodology	methodology	NOUN
faba-28	3	2	:	:	PUNCT
faba-28	3	3	the	the	DET
faba-28	3	4	study	study	NOUN
faba-28	3	5	examines	examine	VERB
faba-28	3	6	financial	financial	ADJ
faba-28	3	7	statement	statement	NOUN
faba-28	3	8	observation	observation	NOUN
faba-28	3	9	,	,	PUNCT
faba-28	3	10	within	within	ADP
faba-28	3	11	2010	2010	NUM
faba-28	3	12	-	-	SYM
faba-28	3	13	2015	2015	NUM
faba-28	3	14	financial	financial	ADJ
faba-28	3	15	statements	statement	NOUN
faba-28	3	16	from	from	ADP
faba-28	3	17	pt	pt	PROPN
faba-28	3	18	.	.	PROPN
faba-28	3	19	astra	astra	PROPN
faba-28	3	20	international	international	PROPN
faba-28	3	21	tbk	tbk	PROPN
faba-28	3	22	.	.	PUNCT
faba-28	4	1	using	use	VERB
faba-28	4	2	descriptive	descriptive	ADJ
faba-28	4	3	statistics	statistic	NOUN
faba-28	4	4	,	,	PUNCT
faba-28	4	5	correlation	correlation	NOUN
faba-28	4	6	and	and	CCONJ
faba-28	4	7	regression	regression	NOUN
faba-28	4	8	analyses	analysis	NOUN
faba-28	4	9	.	.	PUNCT
faba-28	5	1	results	result	NOUN
faba-28	5	2	:	:	PUNCT
faba-28	5	3	it	it	PRON
faba-28	5	4	is	be	AUX
faba-28	5	5	found	find	VERB
faba-28	5	6	of	of	ADP
faba-28	5	7	the	the	DET
faba-28	5	8	study	study	NOUN
faba-28	5	9	prove	prove	VERB
faba-28	5	10	how	how	SCONJ
faba-28	5	11	an	an	DET
faba-28	5	12	increase	increase	NOUN
faba-28	5	13	in	in	ADP
faba-28	5	14	property	property	NOUN
faba-28	5	15	value	value	NOUN
faba-28	5	16	is	be	AUX
faba-28	5	17	obtained	obtain	VERB
faba-28	5	18	by	by	ADP
faba-28	5	19	an	an	DET
faba-28	5	20	increase	increase	NOUN
faba-28	5	21	in	in	ADP
faba-28	5	22	corporate	corporate	ADJ
faba-28	5	23	profits	profit	NOUN
faba-28	5	24	after	after	ADP
faba-28	5	25	the	the	DET
faba-28	5	26	application	application	NOUN
faba-28	5	27	of	of	ADP
faba-28	5	28	the	the	DET
faba-28	5	29	international	international	ADJ
faba-28	5	30	financial	financial	ADJ
faba-28	5	31	statements	statement	NOUN
faba-28	5	32	.	.	PUNCT
faba-28	6	1	implication	implication	NOUN
faba-28	6	2	:	:	PUNCT
faba-28	6	3	the	the	DET
faba-28	6	4	results	result	NOUN
faba-28	6	5	of	of	ADP
faba-28	6	6	the	the	DET
faba-28	6	7	study	study	NOUN
faba-28	6	8	show	show	VERB
faba-28	6	9	that	that	SCONJ
faba-28	6	10	earnings	earning	NOUN
faba-28	6	11	at	at	ADP
faba-28	6	12	the	the	DET
faba-28	6	13	time	time	NOUN
faba-28	6	14	of	of	ADP
faba-28	6	15	ifrs	ifrs	ADJ
faba-28	6	16	implementation	implementation	NOUN
faba-28	6	17	are	be	AUX
faba-28	6	18	useful	useful	ADJ
faba-28	6	19	indicators	indicator	NOUN
faba-28	6	20	for	for	ADP
faba-28	6	21	investors	investor	NOUN
faba-28	6	22	.	.	PUNCT
faba-28	7	1	this	this	PRON
faba-28	7	2	proves	prove	VERB
faba-28	7	3	that	that	SCONJ
faba-28	7	4	changes	change	NOUN
faba-28	7	5	in	in	ADP
faba-28	7	6	accounting	accounting	NOUN
faba-28	7	7	standards	standard	NOUN
faba-28	7	8	have	have	VERB
faba-28	7	9	an	an	DET
faba-28	7	10	influence	influence	NOUN
faba-28	7	11	on	on	ADP
faba-28	7	12	the	the	DET
faba-28	7	13	quality	quality	NOUN
faba-28	7	14	of	of	ADP
faba-28	7	15	accounting	accounting	NOUN
faba-28	7	16	information	information	NOUN
faba-28	7	17	.	.	PUNCT
faba-28	8	1	keywords	keyword	NOUN
faba-28	8	2	:	:	PUNCT
faba-28	8	3	international	international	ADJ
faba-28	8	4	financial	financial	ADJ
faba-28	8	5	reporting	reporting	NOUN
faba-28	8	6	standards	standard	NOUN
faba-28	8	7	,	,	PUNCT
faba-28	8	8	investment	investment	NOUN
faba-28	8	9	property	property	NOUN
faba-28	8	10	and	and	CCONJ
faba-28	8	11	profit	profit	NOUN
faba-28	8	12	address	address	NOUN
faba-28	8	13	correspondence	correspondence	NOUN
faba-28	8	14	:	:	PUNCT
faba-28	8	15	e	e	X
faba-28	8	16	-	-	NOUN
faba-28	8	17	mail	mail	NOUN
faba-28	8	18	:	:	PUNCT
faba-28	8	19	surtikanti@email.unikom.ac.id	surtikanti@email.unikom.ac.id	ADJ
faba-28	8	20	surtikanti	surtikanti	PROPN
faba-28	8	21	/	/	SYM
faba-28	8	22	finance	finance	NOUN
faba-28	8	23	,	,	PUNCT
faba-28	8	24	accounting	accounting	NOUN
faba-28	8	25	and	and	CCONJ
faba-28	8	26	business	business	NOUN
faba-28	8	27	analysis	analysis	NOUN
faba-28	8	28	2	2	NUM
faba-28	8	29	(	(	PUNCT
faba-28	8	30	1	1	NUM
faba-28	8	31	)	)	PUNCT
faba-28	8	32	2020	2020	NUM
faba-28	8	33	2	2	NUM
faba-28	8	34	introduction	introduction	NOUN
faba-28	8	35	the	the	DET
faba-28	8	36	development	development	NOUN
faba-28	8	37	of	of	ADP
faba-28	8	38	an	an	DET
faba-28	8	39	increasingly	increasingly	ADV
faba-28	8	40	global	global	ADJ
faba-28	8	41	world	world	NOUN
faba-28	8	42	causes	cause	VERB
faba-28	8	43	business	business	NOUN
faba-28	8	44	needs	need	VERB
faba-28	8	45	so	so	SCONJ
faba-28	8	46	that	that	SCONJ
faba-28	8	47	the	the	DET
faba-28	8	48	financial	financial	ADJ
faba-28	8	49	reporting	reporting	NOUN
faba-28	8	50	standards	standard	NOUN
faba-28	8	51	of	of	ADP
faba-28	8	52	countries	country	NOUN
faba-28	8	53	in	in	ADP
faba-28	8	54	the	the	DET
faba-28	8	55	world	world	NOUN
faba-28	8	56	converge	converge	VERB
faba-28	8	57	on	on	ADP
faba-28	8	58	the	the	DET
faba-28	8	59	name	name	NOUN
faba-28	8	60	international	international	ADJ
faba-28	8	61	financial	financial	ADJ
faba-28	8	62	reporting	reporting	NOUN
faba-28	8	63	standards	standard	NOUN
faba-28	8	64	.	.	PUNCT
faba-28	9	1	the	the	DET
faba-28	9	2	convergence	convergence	NOUN
faba-28	9	3	of	of	ADP
faba-28	9	4	ias	ias	PROPN
faba-28	9	5	and	and	CCONJ
faba-28	9	6	ifrs	ifrs	PROPN
faba-28	9	7	has	have	AUX
faba-28	9	8	been	be	AUX
faba-28	9	9	carried	carry	VERB
faba-28	9	10	out	out	ADP
faba-28	9	11	by	by	ADP
faba-28	9	12	many	many	ADJ
faba-28	9	13	countries	country	NOUN
faba-28	9	14	and	and	CCONJ
faba-28	9	15	made	make	VERB
faba-28	9	16	ias	ias	PROPN
faba-28	9	17	and	and	CCONJ
faba-28	9	18	ifrs	ifrs	PROPN
faba-28	9	19	as	as	ADP
faba-28	9	20	the	the	DET
faba-28	9	21	most	most	ADV
faba-28	9	22	widely	widely	ADV
faba-28	9	23	accepted	accept	VERB
faba-28	9	24	financial	financial	ADJ
faba-28	9	25	accounting	accounting	NOUN
faba-28	9	26	standards	standard	NOUN
faba-28	9	27	worldwide	worldwide	ADV
faba-28	9	28	(	(	PUNCT
faba-28	9	29	paananen	paananen	PROPN
faba-28	9	30	and	and	CCONJ
faba-28	9	31	lin	lin	PROPN
faba-28	9	32	,	,	PUNCT
faba-28	9	33	2008	2008	NUM
faba-28	9	34	)	)	PUNCT
faba-28	9	35	.	.	PUNCT
faba-28	10	1	in	in	ADP
faba-28	10	2	indonesia	indonesia	PROPN
faba-28	10	3	,	,	PUNCT
faba-28	10	4	the	the	DET
faba-28	10	5	ifrs	ifrs	PROPN
faba-28	10	6	adoption	adoption	NOUN
faba-28	10	7	program	program	NOUN
faba-28	10	8	was	be	AUX
faba-28	10	9	made	make	VERB
faba-28	10	10	in	in	ADP
faba-28	10	11	full	full	ADJ
faba-28	10	12	by	by	ADP
faba-28	10	13	the	the	DET
faba-28	10	14	indonesian	indonesian	PROPN
faba-28	10	15	institute	institute	PROPN
faba-28	10	16	of	of	ADP
faba-28	10	17	accountants	accountant	NOUN
faba-28	10	18	(	(	PUNCT
faba-28	10	19	iai	iai	NOUN
faba-28	10	20	)	)	PUNCT
faba-28	10	21	as	as	ADP
faba-28	10	22	of	of	ADP
faba-28	10	23	december	december	PROPN
faba-28	10	24	23	23	NUM
faba-28	10	25	,	,	PUNCT
faba-28	10	26	2008	2008	NUM
faba-28	10	27	with	with	ADP
faba-28	10	28	a	a	DET
faba-28	10	29	2012	2012	NUM
faba-28	10	30	target	target	NOUN
faba-28	10	31	for	for	ADP
faba-28	10	32	the	the	DET
faba-28	10	33	adoption	adoption	NOUN
faba-28	10	34	process	process	NOUN
faba-28	10	35	to	to	PART
faba-28	10	36	be	be	AUX
faba-28	10	37	completed	complete	VERB
faba-28	10	38	.	.	PUNCT
faba-28	11	1	investors	investor	NOUN
faba-28	11	2	believe	believe	VERB
faba-28	11	3	that	that	SCONJ
faba-28	11	4	the	the	DET
faba-28	11	5	adoption	adoption	NOUN
faba-28	11	6	of	of	ADP
faba-28	11	7	ifrs	ifrs	PROPN
faba-28	11	8	will	will	AUX
faba-28	11	9	result	result	VERB
faba-28	11	10	in	in	ADP
faba-28	11	11	a	a	DET
faba-28	11	12	higher	high	ADJ
faba-28	11	13	quality	quality	NOUN
faba-28	11	14	of	of	ADP
faba-28	11	15	financial	financial	ADJ
faba-28	11	16	reporting	reporting	NOUN
faba-28	11	17	information	information	NOUN
faba-28	11	18	,	,	PUNCT
faba-28	11	19	by	by	ADP
faba-28	11	20	reducing	reduce	VERB
faba-28	11	21	the	the	DET
faba-28	11	22	information	information	NOUN
faba-28	11	23	asymmetry	asymmetry	NOUN
faba-28	11	24	between	between	ADP
faba-28	11	25	the	the	DET
faba-28	11	26	company	company	NOUN
faba-28	11	27	and	and	CCONJ
faba-28	11	28	investors	investor	NOUN
faba-28	11	29	,	,	PUNCT
faba-28	11	30	which	which	PRON
faba-28	11	31	will	will	AUX
faba-28	11	32	lead	lead	VERB
faba-28	11	33	to	to	ADP
faba-28	11	34	reduced	reduced	ADJ
faba-28	11	35	cost	cost	NOUN
faba-28	11	36	of	of	ADP
faba-28	11	37	capital	capital	NOUN
faba-28	11	38	.	.	PUNCT
faba-28	12	1	investors	investor	NOUN
faba-28	12	2	also	also	ADV
faba-28	12	3	believe	believe	VERB
faba-28	12	4	that	that	SCONJ
faba-28	12	5	the	the	DET
faba-28	12	6	application	application	NOUN
faba-28	12	7	of	of	ADP
faba-28	12	8	the	the	DET
faba-28	12	9	same	same	ADJ
faba-28	12	10	standard	standard	NOUN
faba-28	12	11	will	will	AUX
faba-28	12	12	reduce	reduce	VERB
faba-28	12	13	costs	cost	NOUN
faba-28	12	14	in	in	ADP
faba-28	12	15	comparing	compare	VERB
faba-28	12	16	financial	financial	ADJ
faba-28	12	17	statements	statement	NOUN
faba-28	12	18	and	and	CCONJ
faba-28	12	19	the	the	DET
faba-28	12	20	performance	performance	NOUN
faba-28	12	21	of	of	ADP
faba-28	12	22	companies	company	NOUN
faba-28	12	23	between	between	ADP
faba-28	12	24	countries	country	NOUN
faba-28	12	25	(	(	PUNCT
faba-28	12	26	armstrong	armstrong	PROPN
faba-28	12	27	et	et	PROPN
faba-28	12	28	al	al	PROPN
faba-28	12	29	.	.	PROPN
faba-28	12	30	,	,	PUNCT
faba-28	12	31	2009	2009	NUM
faba-28	12	32	)	)	PUNCT
faba-28	12	33	.	.	PUNCT
faba-28	13	1	while	while	SCONJ
faba-28	13	2	practitioners	practitioner	NOUN
faba-28	13	3	claim	claim	VERB
faba-28	13	4	the	the	DET
faba-28	13	5	adoption	adoption	NOUN
faba-28	13	6	of	of	ADP
faba-28	13	7	ifrs	ifrs	PROPN
faba-28	13	8	can	can	AUX
faba-28	13	9	improve	improve	VERB
faba-28	13	10	the	the	DET
faba-28	13	11	functioning	functioning	NOUN
faba-28	13	12	of	of	ADP
faba-28	13	13	global	global	ADJ
faba-28	13	14	capital	capital	NOUN
faba-28	13	15	markets	market	NOUN
faba-28	13	16	by	by	ADP
faba-28	13	17	providing	provide	VERB
faba-28	13	18	comparable	comparable	ADJ
faba-28	13	19	and	and	CCONJ
faba-28	13	20	high	high	ADJ
faba-28	13	21	-	-	PUNCT
faba-28	13	22	quality	quality	NOUN
faba-28	13	23	information	information	NOUN
faba-28	13	24	to	to	ADP
faba-28	13	25	investors	investor	NOUN
faba-28	13	26	(	(	PUNCT
faba-28	13	27	barth	barth	NOUN
faba-28	13	28	in	in	ADP
faba-28	13	29	chalmers	chalmer	NOUN
faba-28	13	30	,	,	PUNCT
faba-28	13	31	2010	2010	NUM
faba-28	13	32	)	)	PUNCT
faba-28	13	33	.	.	PUNCT
faba-28	14	1	the	the	DET
faba-28	14	2	convergence	convergence	NOUN
faba-28	14	3	or	or	CCONJ
faba-28	14	4	adoption	adoption	NOUN
faba-28	14	5	of	of	ADP
faba-28	14	6	ifrs	ifrs	PROPN
faba-28	14	7	is	be	AUX
faba-28	14	8	intended	intend	VERB
faba-28	14	9	to	to	PART
faba-28	14	10	improve	improve	VERB
faba-28	14	11	financial	financial	ADJ
faba-28	14	12	statement	statement	NOUN
faba-28	14	13	information	information	NOUN
faba-28	14	14	so	so	SCONJ
faba-28	14	15	that	that	SCONJ
faba-28	14	16	it	it	PRON
faba-28	14	17	is	be	AUX
faba-28	14	18	more	more	ADV
faba-28	14	19	comparable	comparable	ADJ
faba-28	14	20	and	and	CCONJ
faba-28	14	21	of	of	ADP
faba-28	14	22	better	well	ADJ
faba-28	14	23	quality	quality	NOUN
faba-28	14	24	(	(	PUNCT
faba-28	14	25	barth	barth	NOUN
faba-28	14	26	,	,	PUNCT
faba-28	14	27	2008	2008	NUM
faba-28	14	28	)	)	PUNCT
faba-28	14	29	and	and	CCONJ
faba-28	14	30	also	also	ADV
faba-28	14	31	more	more	ADV
faba-28	14	32	accurate	accurate	ADJ
faba-28	14	33	,	,	PUNCT
faba-28	14	34	comprehensive	comprehensive	ADJ
faba-28	14	35	and	and	CCONJ
faba-28	14	36	timely	timely	ADJ
faba-28	14	37	(	(	PUNCT
faba-28	14	38	ball	ball	NOUN
faba-28	14	39	,	,	PUNCT
faba-28	14	40	2006	2006	NUM
faba-28	14	41	)	)	PUNCT
faba-28	14	42	.	.	PUNCT
faba-28	15	1	in	in	ADP
faba-28	15	2	valuing	value	VERB
faba-28	15	3	assets	asset	NOUN
faba-28	15	4	,	,	PUNCT
faba-28	15	5	there	there	PRON
faba-28	15	6	are	be	VERB
faba-28	15	7	three	three	NUM
faba-28	15	8	financial	financial	ADJ
faba-28	15	9	accounting	accounting	NOUN
faba-28	15	10	standards	standard	NOUN
faba-28	15	11	that	that	PRON
faba-28	15	12	exist	exist	VERB
faba-28	15	13	in	in	ADP
faba-28	15	14	ifrs	ifrs	PROPN
faba-28	15	15	that	that	PRON
faba-28	15	16	use	use	VERB
faba-28	15	17	the	the	DET
faba-28	15	18	basis	basis	NOUN
faba-28	15	19	of	of	ADP
faba-28	15	20	revaluation	revaluation	NOUN
faba-28	15	21	and	and	CCONJ
faba-28	15	22	fair	fair	ADJ
faba-28	15	23	value	value	NOUN
faba-28	15	24	in	in	ADP
faba-28	15	25	valuing	value	VERB
faba-28	15	26	assets	asset	NOUN
faba-28	15	27	,	,	PUNCT
faba-28	15	28	namely	namely	ADV
faba-28	15	29	ias	ias	PROPN
faba-28	15	30	16	16	NUM
faba-28	15	31	concerning	concern	VERB
faba-28	15	32	"	"	PUNCT
faba-28	15	33	property	property	NOUN
faba-28	15	34	,	,	PUNCT
faba-28	15	35	plant	plant	NOUN
faba-28	15	36	and	and	CCONJ
faba-28	15	37	equipment	equipment	NOUN
faba-28	15	38	"	"	PUNCT
faba-28	15	39	,	,	PUNCT
faba-28	15	40	ias	ia	VERB
faba-28	15	41	38	38	NUM
faba-28	15	42	about	about	ADP
faba-28	15	43	"	"	PUNCT
faba-28	15	44	intangible	intangible	ADJ
faba-28	15	45	asets	aset	NOUN
faba-28	15	46	"	"	PUNCT
faba-28	15	47	,	,	PUNCT
faba-28	15	48	ias	ia	VERB
faba-28	15	49	40	40	NUM
faba-28	15	50	about	about	ADP
faba-28	15	51	"	"	PUNCT
faba-28	15	52	investment	investment	NOUN
faba-28	15	53	property	property	NOUN
faba-28	15	54	"	"	PUNCT
faba-28	15	55	and	and	CCONJ
faba-28	15	56	ias	ia	VERB
faba-28	15	57	41	41	NUM
faba-28	15	58	on	on	ADP
faba-28	15	59	"	"	PUNCT
faba-28	15	60	agriculture	agriculture	NOUN
faba-28	15	61	"	"	PUNCT
faba-28	15	62	.	.	PUNCT
faba-28	16	1	(	(	PUNCT
faba-28	16	2	iai	iai	PROPN
faba-28	16	3	,	,	PUNCT
faba-28	16	4	2010	2010	NUM
faba-28	16	5	)	)	PUNCT
faba-28	16	6	.	.	PUNCT
faba-28	17	1	ifrs	ifrs	PROPN
faba-28	17	2	uses	use	VERB
faba-28	17	3	a	a	DET
faba-28	17	4	lot	lot	NOUN
faba-28	17	5	of	of	ADP
faba-28	17	6	mark	mark	NOUN
faba-28	17	7	-	-	PUNCT
faba-28	17	8	to	to	ADP
faba-28	17	9	-	-	PUNCT
faba-28	17	10	market	market	NOUN
faba-28	17	11	basis	basis	NOUN
faba-28	17	12	as	as	ADP
faba-28	17	13	a	a	DET
faba-28	17	14	basis	basis	NOUN
faba-28	17	15	for	for	ADP
faba-28	17	16	valuation	valuation	NOUN
faba-28	17	17	both	both	CCONJ
faba-28	17	18	in	in	ADP
faba-28	17	19	determining	determine	VERB
faba-28	17	20	the	the	DET
faba-28	17	21	fair	fair	ADJ
faba-28	17	22	value	value	NOUN
faba-28	17	23	and	and	CCONJ
faba-28	17	24	revaluation	revaluation	NOUN
faba-28	17	25	value	value	NOUN
faba-28	17	26	.	.	PUNCT
faba-28	18	1	the	the	DET
faba-28	18	2	use	use	NOUN
faba-28	18	3	of	of	ADP
faba-28	18	4	fair	fair	ADJ
faba-28	18	5	value	value	NOUN
faba-28	18	6	is	be	AUX
faba-28	18	7	considered	consider	VERB
faba-28	18	8	to	to	PART
faba-28	18	9	provide	provide	VERB
faba-28	18	10	more	more	ADV
faba-28	18	11	relevant	relevant	ADJ
faba-28	18	12	information	information	NOUN
faba-28	18	13	in	in	ADP
faba-28	18	14	decision	decision	NOUN
faba-28	18	15	making	making	NOUN
faba-28	18	16	.	.	PUNCT
faba-28	19	1	as	as	ADP
faba-28	19	2	a	a	DET
faba-28	19	3	result	result	NOUN
faba-28	19	4	of	of	ADP
faba-28	19	5	the	the	DET
faba-28	19	6	revaluation	revaluation	NOUN
faba-28	19	7	of	of	ADP
faba-28	19	8	assets	asset	NOUN
faba-28	19	9	causes	cause	VERB
faba-28	19	10	the	the	DET
faba-28	19	11	value	value	NOUN
faba-28	19	12	of	of	ADP
faba-28	19	13	these	these	DET
faba-28	19	14	assets	asset	NOUN
faba-28	19	15	can	can	AUX
faba-28	19	16	go	go	VERB
faba-28	19	17	up	up	ADV
faba-28	19	18	or	or	CCONJ
faba-28	19	19	down	down	ADV
faba-28	19	20	.	.	PUNCT
faba-28	20	1	the	the	DET
faba-28	20	2	difference	difference	NOUN
faba-28	20	3	arising	arise	VERB
faba-28	20	4	from	from	ADP
faba-28	20	5	the	the	DET
faba-28	20	6	revaluation	revaluation	NOUN
faba-28	20	7	of	of	ADP
faba-28	20	8	assets	asset	NOUN
faba-28	20	9	that	that	PRON
faba-28	20	10	increase	increase	VERB
faba-28	20	11	in	in	ADP
faba-28	20	12	value	value	NOUN
faba-28	20	13	of	of	ADP
faba-28	20	14	assets	asset	NOUN
faba-28	20	15	is	be	AUX
faba-28	20	16	recognized	recognize	VERB
faba-28	20	17	as	as	ADP
faba-28	20	18	a	a	DET
faba-28	20	19	revaluation	revaluation	NOUN
faba-28	20	20	surplus	surplus	NOUN
faba-28	20	21	that	that	PRON
faba-28	20	22	is	be	AUX
faba-28	20	23	a	a	DET
faba-28	20	24	profit	profit	NOUN
faba-28	20	25	for	for	ADP
faba-28	20	26	the	the	DET
faba-28	20	27	company	company	NOUN
faba-28	20	28	,	,	PUNCT
faba-28	20	29	the	the	DET
faba-28	20	30	profits	profit	NOUN
faba-28	20	31	obtained	obtain	VERB
faba-28	20	32	are	be	AUX
faba-28	20	33	recognized	recognize	VERB
faba-28	20	34	in	in	ADP
faba-28	20	35	the	the	DET
faba-28	20	36	income	income	NOUN
faba-28	20	37	statement	statement	NOUN
faba-28	20	38	,	,	PUNCT
faba-28	20	39	so	so	SCONJ
faba-28	20	40	as	as	SCONJ
faba-28	20	41	to	to	PART
faba-28	20	42	increase	increase	VERB
faba-28	20	43	profits	profit	NOUN
faba-28	20	44	for	for	ADP
faba-28	20	45	the	the	DET
faba-28	20	46	company	company	NOUN
faba-28	20	47	.	.	PUNCT
faba-28	21	1	while	while	SCONJ
faba-28	21	2	the	the	DET
faba-28	21	3	difference	difference	NOUN
faba-28	21	4	in	in	ADP
faba-28	21	5	the	the	DET
faba-28	21	6	decline	decline	NOUN
faba-28	21	7	in	in	ADP
faba-28	21	8	asset	asset	NOUN
faba-28	21	9	revaluation	revaluation	NOUN
faba-28	21	10	is	be	AUX
faba-28	21	11	a	a	DET
faba-28	21	12	loss	loss	NOUN
faba-28	21	13	for	for	ADP
faba-28	21	14	the	the	DET
faba-28	21	15	company	company	NOUN
faba-28	21	16	.	.	PUNCT
faba-28	22	1	impairment	impairment	ADJ
faba-28	22	2	in	in	ADP
faba-28	22	3	asset	asset	NOUN
faba-28	22	4	value	value	NOUN
faba-28	22	5	is	be	AUX
faba-28	22	6	recognized	recognize	VERB
faba-28	22	7	as	as	ADP
faba-28	22	8	loss	loss	NOUN
faba-28	22	9	,	,	PUNCT
faba-28	22	10	so	so	SCONJ
faba-28	22	11	that	that	SCONJ
faba-28	22	12	losses	loss	NOUN
faba-28	22	13	from	from	ADP
faba-28	22	14	impairment	impairment	NOUN
faba-28	22	15	of	of	ADP
faba-28	22	16	assets	asset	NOUN
faba-28	22	17	can	can	AUX
faba-28	22	18	reduce	reduce	VERB
faba-28	22	19	the	the	DET
faba-28	22	20	profits	profit	NOUN
faba-28	22	21	obtained	obtain	VERB
faba-28	22	22	.	.	PUNCT
faba-28	23	1	barth	barth	PROPN
faba-28	23	2	et	et	PROPN
faba-28	23	3	al	al	PROPN
faba-28	23	4	.	.	PROPN
faba-28	23	5	(	(	PUNCT
faba-28	23	6	2008	2008	NUM
faba-28	23	7	)	)	PUNCT
faba-28	23	8	and	and	CCONJ
faba-28	23	9	bartov	bartov	PROPN
faba-28	23	10	et	et	PROPN
faba-28	23	11	al	al	PROPN
faba-28	23	12	.	.	PROPN
faba-28	24	1	(	(	PUNCT
faba-28	24	2	2005	2005	NUM
faba-28	24	3	)	)	PUNCT
faba-28	24	4	conducted	conduct	VERB
faba-28	24	5	a	a	DET
faba-28	24	6	test	test	NOUN
faba-28	24	7	to	to	PART
faba-28	24	8	examine	examine	VERB
faba-28	24	9	the	the	DET
faba-28	24	10	effect	effect	NOUN
faba-28	24	11	of	of	ADP
faba-28	24	12	using	use	VERB
faba-28	24	13	ifrs	ifrs	NOUN
faba-28	24	14	on	on	ADP
faba-28	24	15	the	the	DET
faba-28	24	16	quality	quality	NOUN
faba-28	24	17	of	of	ADP
faba-28	24	18	accounting	accounting	NOUN
faba-28	24	19	and	and	CCONJ
faba-28	24	20	the	the	DET
faba-28	24	21	relevance	relevance	NOUN
faba-28	24	22	of	of	ADP
faba-28	24	23	the	the	DET
faba-28	24	24	value	value	NOUN
faba-28	24	25	of	of	ADP
faba-28	24	26	financial	financial	ADJ
faba-28	24	27	statements	statement	NOUN
faba-28	24	28	in	in	ADP
faba-28	24	29	companies	company	NOUN
faba-28	24	30	originating	originate	VERB
faba-28	24	31	from	from	ADP
faba-28	24	32	varios	vario	NOUN
faba-28	24	33	countries	country	NOUN
faba-28	24	34	.	.	PUNCT
faba-28	25	1	the	the	DET
faba-28	25	2	results	result	NOUN
faba-28	25	3	show	show	VERB
faba-28	25	4	that	that	SCONJ
faba-28	25	5	after	after	ADP
faba-28	25	6	the	the	DET
faba-28	25	7	adoption	adoption	NOUN
faba-28	25	8	of	of	ADP
faba-28	25	9	ifrs	ifrs	PROPN
faba-28	25	10	,	,	PUNCT
faba-28	25	11	accounting	accounting	NOUN
faba-28	25	12	quality	quality	NOUN
faba-28	25	13	has	have	AUX
faba-28	25	14	improved	improve	VERB
faba-28	25	15	the	the	DET
faba-28	25	16	retained	retain	VERB
faba-28	25	17	earnings	earning	NOUN
faba-28	25	18	correction	correction	NOUN
faba-28	25	19	.	.	PUNCT
faba-28	26	1	usually	usually	ADV
faba-28	26	2	,	,	PUNCT
faba-28	26	3	many	many	ADJ
faba-28	26	4	management	management	NOUN
faba-28	26	5	are	be	AUX
faba-28	26	6	shocked	shock	VERB
faba-28	26	7	by	by	ADP
faba-28	26	8	the	the	DET
faba-28	26	9	consequences	consequence	NOUN
faba-28	26	10	of	of	ADP
faba-28	26	11	the	the	DET
faba-28	26	12	significant	significant	ADJ
faba-28	26	13	profit	profit	NOUN
faba-28	26	14	effect	effect	NOUN
faba-28	26	15	as	as	ADP
faba-28	26	16	a	a	DET
faba-28	26	17	result	result	NOUN
faba-28	26	18	of	of	ADP
faba-28	26	19	ifrs	ifrs	ADJ
faba-28	26	20	adoption	adoption	NOUN
faba-28	26	21	.	.	PUNCT
faba-28	27	1	the	the	DET
faba-28	27	2	effect	effect	NOUN
faba-28	27	3	can	can	AUX
faba-28	27	4	reduce	reduce	VERB
faba-28	27	5	profits	profit	NOUN
faba-28	27	6	or	or	CCONJ
faba-28	27	7	can	can	AUX
faba-28	27	8	increase	increase	VERB
faba-28	27	9	profits	profit	NOUN
faba-28	27	10	.	.	PUNCT
faba-28	28	1	literature	literature	NOUN
faba-28	28	2	review	review	VERB
faba-28	28	3	international	international	ADJ
faba-28	28	4	financial	financial	ADJ
faba-28	28	5	report	report	NOUN
faba-28	28	6	standard	standard	VERB
faba-28	28	7	the	the	DET
faba-28	28	8	international	international	ADJ
faba-28	28	9	financial	financial	ADJ
faba-28	28	10	reporting	reporting	NOUN
faba-28	28	11	standards	standard	NOUN
faba-28	28	12	(	(	PUNCT
faba-28	28	13	ifrs	ifrs	NOUN
faba-28	28	14	)	)	PUNCT
faba-28	28	15	are	be	AUX
faba-28	28	16	formed	form	VERB
faba-28	28	17	by	by	ADP
faba-28	28	18	the	the	DET
faba-28	28	19	international	international	ADJ
faba-28	28	20	accounting	accounting	NOUN
faba-28	28	21	standards	standard	NOUN
faba-28	28	22	board	board	NOUN
faba-28	28	23	(	(	PUNCT
faba-28	28	24	iasb	iasb	PROPN
faba-28	28	25	)	)	PUNCT
faba-28	28	26	based	base	VERB
faba-28	28	27	in	in	ADP
faba-28	28	28	london	london	PROPN
faba-28	28	29	,	,	PUNCT
faba-28	28	30	england	england	PROPN
faba-28	28	31	.	.	PUNCT
faba-28	29	1	according	accord	VERB
faba-28	29	2	to	to	ADP
faba-28	29	3	the	the	DET
faba-28	29	4	ifrs	ifrs	PROPN
faba-28	29	5	,	,	PUNCT
faba-28	29	6	the	the	DET
faba-28	29	7	american	american	PROPN
faba-28	29	8	institute	institute	PROPN
faba-28	29	9	of	of	ADP
faba-28	29	10	certified	certify	VERB
faba-28	29	11	public	public	ADJ
faba-28	29	12	accountants	accountant	NOUN
faba-28	29	13	(	(	PUNCT
faba-28	29	14	aicpa	aicpa	PROPN
faba-28	29	15	)	)	PUNCT
faba-28	29	16	is	be	AUX
faba-28	29	17	“	"	PUNCT
faba-28	29	18	international	international	ADJ
faba-28	29	19	financial	financial	ADJ
faba-28	29	20	reporting	reporting	NOUN
faba-28	29	21	standards	standard	NOUN
faba-28	29	22	(	(	PUNCT
faba-28	29	23	ifrs	ifrs	NOUN
faba-28	29	24	)	)	PUNCT
faba-28	29	25	are	be	AUX
faba-28	29	26	a	a	DET
faba-28	29	27	set	set	NOUN
faba-28	29	28	of	of	ADP
faba-28	29	29	accounting	accounting	NOUN
faba-28	29	30	standards	standard	NOUN
faba-28	29	31	,	,	PUNCT
faba-28	29	32	developed	develop	VERB
faba-28	29	33	by	by	ADP
faba-28	29	34	the	the	DET
faba-28	29	35	international	international	ADJ
faba-28	29	36	accounting	accounting	NOUN
faba-28	29	37	standards	standard	NOUN
faba-28	29	38	board	board	NOUN
faba-28	29	39	(	(	PUNCT
faba-28	29	40	iasb	iasb	PROPN
faba-28	29	41	)	)	PUNCT
faba-28	29	42	,	,	PUNCT
faba-28	29	43	that	that	PRON
faba-28	29	44	are	be	AUX
faba-28	29	45	becoming	become	VERB
faba-28	29	46	the	the	DET
faba-28	29	47	global	global	ADJ
faba-28	29	48	standard	standard	NOUN
faba-28	29	49	for	for	ADP
faba-28	29	50	the	the	DET
faba-28	29	51	preparation	preparation	NOUN
faba-28	29	52	of	of	ADP
faba-28	29	53	public	public	ADJ
faba-28	29	54	company	company	NOUN
faba-28	29	55	financial	financial	ADJ
faba-28	29	56	statements	statement	NOUN
faba-28	29	57	.	.	PUNCT
faba-28	29	58	”	"	PUNCT
faba-28	30	1	whereas	whereas	SCONJ
faba-28	30	2	warren	warren	PROPN
faba-28	30	3	,	,	PUNCT
faba-28	30	4	et	et	PROPN
faba-28	30	5	al	al	PROPN
faba-28	30	6	(	(	PUNCT
faba-28	30	7	2014	2014	NUM
faba-28	30	8	)	)	PUNCT
faba-28	30	9	international	international	ADJ
faba-28	30	10	financial	financial	ADJ
faba-28	30	11	reporting	reporting	NOUN
faba-28	30	12	standards	standard	NOUN
faba-28	30	13	(	(	PUNCT
faba-28	30	14	ifrs	ifrs	NOUN
faba-28	30	15	)	)	PUNCT
faba-28	30	16	are	be	AUX
faba-28	30	17	a	a	DET
faba-28	30	18	set	set	NOUN
faba-28	30	19	of	of	ADP
faba-28	30	20	global	global	ADJ
faba-28	30	21	accounting	accounting	NOUN
faba-28	30	22	standards	standard	NOUN
faba-28	30	23	developed	develop	VERB
faba-28	30	24	by	by	ADP
faba-28	30	25	the	the	DET
faba-28	30	26	international	international	ADJ
faba-28	30	27	accounting	accounting	NOUN
faba-28	30	28	standards	standard	NOUN
faba-28	30	29	board	board	NOUN
faba-28	30	30	(	(	PUNCT
faba-28	30	31	iasb	iasb	PROPN
faba-28	30	32	)	)	PUNCT
faba-28	30	33	for	for	ADP
faba-28	30	34	the	the	DET
faba-28	30	35	preparation	preparation	NOUN
faba-28	30	36	of	of	ADP
faba-28	30	37	corporate	corporate	ADJ
faba-28	30	38	financial	financial	ADJ
faba-28	30	39	statements	statement	NOUN
faba-28	30	40	.	.	PUNCT
faba-28	31	1	the	the	DET
faba-28	31	2	purpose	purpose	NOUN
faba-28	31	3	of	of	ADP
faba-28	31	4	ifrs	ifrs	NOUN
faba-28	31	5	convergence	convergence	NOUN
faba-28	31	6	is	be	AUX
faba-28	31	7	to	to	PART
faba-28	31	8	increase	increase	VERB
faba-28	31	9	transparency	transparency	NOUN
faba-28	31	10	and	and	CCONJ
faba-28	31	11	accountability	accountability	NOUN
faba-28	31	12	in	in	ADP
faba-28	31	13	financial	financial	ADJ
faba-28	31	14	statements	statement	NOUN
faba-28	31	15	and	and	CCONJ
faba-28	31	16	to	to	PART
faba-28	31	17	increase	increase	VERB
faba-28	31	18	global	global	ADJ
faba-28	31	19	investment	investment	NOUN
faba-28	31	20	flows	flow	VERB
faba-28	31	21	through	through	ADP
faba-28	31	22	comparison	comparison	NOUN
faba-28	31	23	of	of	ADP
faba-28	31	24	financial	financial	ADJ
faba-28	31	25	reports	report	NOUN
faba-28	31	26	between	between	ADP
faba-28	31	27	one	one	NUM
faba-28	31	28	country	country	NOUN
faba-28	31	29	and	and	CCONJ
faba-28	31	30	another	another	PRON
faba-28	31	31	.	.	PUNCT
faba-28	32	1	according	accord	VERB
faba-28	32	2	to	to	ADP
faba-28	32	3	warren	warren	PROPN
faba-28	32	4	,	,	PUNCT
faba-28	32	5	et	et	PROPN
faba-28	32	6	al	al	PROPN
faba-28	32	7	(	(	PUNCT
faba-28	32	8	2014	2014	NUM
faba-28	32	9	)	)	PUNCT
faba-28	32	10	since	since	SCONJ
faba-28	32	11	2005	2005	NUM
faba-28	32	12	,	,	PUNCT
faba-28	32	13	all	all	DET
faba-28	32	14	27	27	NUM
faba-28	32	15	countries	country	NOUN
faba-28	32	16	in	in	ADP
faba-28	32	17	europe	europe	PROPN
faba-28	32	18	(	(	PUNCT
faba-28	32	19	eu	eu	PROPN
faba-28	32	20	)	)	PUNCT
faba-28	32	21	have	have	AUX
faba-28	32	22	been	be	AUX
faba-28	32	23	required	require	VERB
faba-28	32	24	to	to	PART
faba-28	32	25	present	present	VERB
faba-28	32	26	financial	financial	ADJ
faba-28	32	27	reports	report	NOUN
faba-28	32	28	using	use	VERB
faba-28	32	29	ifrs	ifrs	PROPN
faba-28	32	30	.	.	PUNCT
faba-28	33	1	assets	asset	NOUN
faba-28	33	2	components	component	NOUN
faba-28	33	3	of	of	ADP
faba-28	33	4	a	a	DET
faba-28	33	5	company	company	NOUN
faba-28	33	6	's	's	PART
faba-28	33	7	financial	financial	ADJ
faba-28	33	8	position	position	NOUN
faba-28	33	9	consist	consist	NOUN
faba-28	33	10	of	of	ADP
faba-28	33	11	assets	asset	NOUN
faba-28	33	12	(	(	PUNCT
faba-28	33	13	assets	asset	NOUN
faba-28	33	14	)	)	PUNCT
faba-28	33	15	,	,	PUNCT
faba-28	33	16	debt	debt	NOUN
faba-28	33	17	(	(	PUNCT
faba-28	33	18	liabilities	liability	NOUN
faba-28	33	19	)	)	PUNCT
faba-28	33	20	,	,	PUNCT
faba-28	33	21	and	and	CCONJ
faba-28	33	22	equity	equity	NOUN
faba-28	33	23	(	(	PUNCT
faba-28	33	24	capital	capital	NOUN
faba-28	33	25	)	)	PUNCT
faba-28	33	26	.	.	PUNCT
faba-28	34	1	assets	asset	NOUN
faba-28	34	2	are	be	AUX
faba-28	34	3	elements	element	NOUN
faba-28	34	4	of	of	ADP
faba-28	34	5	the	the	DET
faba-28	34	6	balance	balance	NOUN
faba-28	34	7	sheet	sheet	NOUN
faba-28	34	8	that	that	PRON
faba-28	34	9	form	form	VERB
faba-28	34	10	a	a	DET
faba-28	34	11	company	company	NOUN
faba-28	34	12	's	's	PART
faba-28	34	13	financial	financial	ADJ
faba-28	34	14	position	position	NOUN
faba-28	34	15	information	information	NOUN
faba-28	34	16	.	.	PUNCT
faba-28	35	1	according	accord	VERB
faba-28	35	2	to	to	ADP
faba-28	35	3	the	the	DET
faba-28	35	4	financial	financial	ADJ
faba-28	35	5	accounting	accounting	PROPN
faba-28	35	6	standard	standard	PROPN
faba-28	35	7	board	board	PROPN
faba-28	35	8	(	(	PUNCT
faba-28	35	9	fasb	fasb	PROPN
faba-28	35	10	)	)	PUNCT
faba-28	35	11	(	(	PUNCT
faba-28	35	12	sfac	sfac	NOUN
faba-28	35	13	no.6	no.6	PROPN
faba-28	35	14	,	,	PUNCT
faba-28	35	15	par	par	NOUN
faba-28	35	16	.	.	PUNCT
faba-28	36	1	25	25	NUM
faba-28	36	2	)	)	PUNCT
faba-28	36	3	assets	asset	NOUN
faba-28	36	4	are	be	AUX
faba-28	36	5	"	"	PUNCT
faba-28	36	6	assets	asset	NOUN
faba-28	36	7	are	be	AUX
faba-28	36	8	probable	probable	ADJ
faba-28	36	9	future	future	ADJ
faba-28	36	10	economic	economic	ADJ
faba-28	36	11	benefits	benefit	NOUN
faba-28	36	12	obtained	obtain	VERB
faba-28	36	13	or	or	CCONJ
faba-28	36	14	controlled	control	VERB
faba-28	36	15	by	by	ADP
faba-28	36	16	a	a	DET
faba-28	36	17	particular	particular	ADJ
faba-28	36	18	entity	entity	NOUN
faba-28	36	19	as	as	ADP
faba-28	36	20	a	a	DET
faba-28	36	21	result	result	NOUN
faba-28	36	22	of	of	ADP
faba-28	36	23	past	past	ADJ
faba-28	36	24	transactions	transaction	NOUN
faba-28	36	25	or	or	CCONJ
faba-28	36	26	events	event	NOUN
faba-28	36	27	.	.	PUNCT
faba-28	36	28	"	"	PUNCT
faba-28	37	1	meanwhile	meanwhile	ADV
faba-28	37	2	according	accord	VERB
faba-28	37	3	to	to	ADP
faba-28	37	4	the	the	DET
faba-28	37	5	indonesian	indonesian	PROPN
faba-28	37	6	institute	institute	PROPN
faba-28	37	7	of	of	ADP
faba-28	37	8	accountants	accountant	NOUN
faba-28	37	9	(	(	PUNCT
faba-28	37	10	2009	2009	NUM
faba-28	37	11	:	:	PUNCT
faba-28	37	12	9	9	X
faba-28	37	13	)	)	PUNCT
faba-28	37	14	states	state	VERB
faba-28	37	15	that	that	SCONJ
faba-28	37	16	assets	asset	NOUN
faba-28	37	17	are	be	AUX
faba-28	37	18	"	"	PUNCT
faba-28	37	19	assets	asset	NOUN
faba-28	37	20	are	be	AUX
faba-28	37	21	resources	resource	NOUN
faba-28	37	22	that	that	PRON
faba-28	37	23	are	be	AUX
faba-28	37	24	controlled	control	VERB
faba-28	37	25	by	by	ADP
faba-28	37	26	the	the	DET
faba-28	37	27	company	company	NOUN
faba-28	37	28	as	as	ADP
faba-28	37	29	a	a	DET
faba-28	37	30	result	result	NOUN
faba-28	37	31	of	of	ADP
faba-28	37	32	past	past	ADJ
faba-28	37	33	events	event	NOUN
faba-28	37	34	and	and	CCONJ
faba-28	37	35	from	from	ADP
faba-28	37	36	which	which	PRON
faba-28	37	37	future	future	ADJ
faba-28	37	38	economic	economic	ADJ
faba-28	37	39	surtikanti	surtikanti	ADJ
faba-28	37	40	/	/	SYM
faba-28	37	41	finance	finance	NOUN
faba-28	37	42	,	,	PUNCT
faba-28	37	43	accounting	accounting	NOUN
faba-28	37	44	and	and	CCONJ
faba-28	37	45	business	business	NOUN
faba-28	37	46	analysis	analysis	NOUN
faba-28	37	47	2	2	NUM
faba-28	37	48	(	(	PUNCT
faba-28	37	49	1	1	NUM
faba-28	37	50	)	)	PUNCT
faba-28	37	51	2020	2020	NUM
faba-28	37	52	3	3	NUM
faba-28	37	53	benefits	benefit	NOUN
faba-28	37	54	are	be	AUX
faba-28	37	55	expected	expect	VERB
faba-28	37	56	to	to	PART
faba-28	37	57	be	be	AUX
faba-28	37	58	obtained	obtain	VERB
faba-28	37	59	by	by	ADP
faba-28	37	60	the	the	DET
faba-28	37	61	company	company	NOUN
faba-28	37	62	"	"	PUNCT
faba-28	37	63	from	from	ADP
faba-28	37	64	the	the	DET
faba-28	37	65	definitions	definition	NOUN
faba-28	37	66	above	above	ADV
faba-28	37	67	,	,	PUNCT
faba-28	37	68	the	the	DET
faba-28	37	69	writer	writer	NOUN
faba-28	37	70	can	can	AUX
faba-28	37	71	conclude	conclude	VERB
faba-28	37	72	that	that	SCONJ
faba-28	37	73	assets	asset	NOUN
faba-28	37	74	are	be	AUX
faba-28	37	75	assets	asset	NOUN
faba-28	37	76	owned	own	VERB
faba-28	37	77	/	/	PUNCT
faba-28	37	78	controlled	control	VERB
faba-28	37	79	by	by	ADP
faba-28	37	80	companies	company	NOUN
faba-28	37	81	that	that	PRON
faba-28	37	82	have	have	VERB
faba-28	37	83	economic	economic	ADJ
faba-28	37	84	benefits	benefit	NOUN
faba-28	37	85	in	in	ADP
faba-28	37	86	the	the	DET
faba-28	37	87	future	future	NOUN
faba-28	37	88	,	,	PUNCT
faba-28	37	89	assets	asset	NOUN
faba-28	37	90	can	can	AUX
faba-28	37	91	be	be	AUX
faba-28	37	92	classified	classify	VERB
faba-28	37	93	into	into	ADP
faba-28	37	94	current	current	ADJ
faba-28	37	95	assets	asset	NOUN
faba-28	37	96	and	and	CCONJ
faba-28	37	97	noncurrent	noncurrent	ADJ
faba-28	37	98	assets	asset	NOUN
faba-28	37	99	(	(	PUNCT
faba-28	37	100	fixed	fix	VERB
faba-28	37	101	assets	asset	NOUN
faba-28	37	102	)	)	PUNCT
faba-28	37	103	.	.	PUNCT
faba-28	38	1	current	current	ADJ
faba-28	38	2	assets	asset	NOUN
faba-28	38	3	current	current	ADJ
faba-28	38	4	assets	asset	NOUN
faba-28	38	5	are	be	AUX
faba-28	38	6	cash	cash	NOUN
faba-28	38	7	and	and	CCONJ
faba-28	38	8	other	other	ADJ
faba-28	38	9	assets	asset	NOUN
faba-28	38	10	that	that	PRON
faba-28	38	11	can	can	AUX
faba-28	38	12	be	be	AUX
faba-28	38	13	cashed	cash	VERB
faba-28	38	14	,	,	PUNCT
faba-28	38	15	sold	sell	VERB
faba-28	38	16	or	or	CCONJ
faba-28	38	17	used	use	VERB
faba-28	38	18	in	in	ADP
faba-28	38	19	an	an	DET
faba-28	38	20	accounting	accounting	NOUN
faba-28	38	21	period	period	NOUN
faba-28	38	22	or	or	CCONJ
faba-28	38	23	in	in	ADP
faba-28	38	24	the	the	DET
faba-28	38	25	normal	normal	ADJ
faba-28	38	26	course	course	NOUN
faba-28	38	27	of	of	ADP
faba-28	38	28	business	business	NOUN
faba-28	38	29	activities	activity	NOUN
faba-28	38	30	.	.	PUNCT
faba-28	39	1	according	accord	VERB
faba-28	39	2	to	to	ADP
faba-28	39	3	psak	psak	PROPN
faba-28	39	4	no	no	PROPN
faba-28	39	5	.	.	PROPN
faba-28	39	6	1	1	NUM
faba-28	39	7	,	,	PUNCT
faba-28	39	8	an	an	DET
faba-28	39	9	asset	asset	NOUN
faba-28	39	10	is	be	AUX
faba-28	39	11	classified	classify	VERB
faba-28	39	12	as	as	ADP
faba-28	39	13	a	a	DET
faba-28	39	14	current	current	ADJ
faba-28	39	15	asset	asset	NOUN
faba-28	39	16	if	if	SCONJ
faba-28	39	17	it	it	PRON
faba-28	39	18	has	have	VERB
faba-28	39	19	the	the	DET
faba-28	39	20	following	following	ADJ
faba-28	39	21	characteristics	characteristic	NOUN
faba-28	39	22	:	:	PUNCT
faba-28	40	1	1	1	X
faba-28	40	2	.	.	X
faba-28	40	3	it	it	PRON
faba-28	40	4	is	be	AUX
faba-28	40	5	estimated	estimate	VERB
faba-28	40	6	to	to	PART
faba-28	40	7	be	be	AUX
faba-28	40	8	realized	realize	VERB
faba-28	40	9	or	or	CCONJ
faba-28	40	10	owned	own	VERB
faba-28	40	11	for	for	ADP
faba-28	40	12	sale	sale	NOUN
faba-28	40	13	or	or	CCONJ
faba-28	40	14	use	use	NOUN
faba-28	40	15	within	within	ADP
faba-28	40	16	the	the	DET
faba-28	40	17	normal	normal	ADJ
faba-28	40	18	operating	operating	NOUN
faba-28	40	19	cycle	cycle	NOUN
faba-28	40	20	period	period	NOUN
faba-28	40	21	of	of	ADP
faba-28	40	22	the	the	DET
faba-28	40	23	company	company	NOUN
faba-28	40	24	.	.	PUNCT
faba-28	41	1	2	2	X
faba-28	41	2	.	.	NUM
faba-28	41	3	owned	own	VERB
faba-28	41	4	for	for	ADP
faba-28	41	5	trading	trading	NOUN
faba-28	41	6	or	or	CCONJ
faba-28	41	7	for	for	ADP
faba-28	41	8	short	short	ADJ
faba-28	41	9	-	-	PUNCT
faba-28	41	10	term	term	NOUN
faba-28	41	11	purposes	purpose	NOUN
faba-28	41	12	and	and	CCONJ
faba-28	41	13	is	be	AUX
faba-28	41	14	expected	expect	VERB
faba-28	41	15	to	to	PART
faba-28	41	16	be	be	AUX
faba-28	41	17	realized	realize	VERB
faba-28	41	18	within	within	ADP
faba-28	41	19	12	12	NUM
faba-28	41	20	months	month	NOUN
faba-28	41	21	from	from	ADP
faba-28	41	22	the	the	DET
faba-28	41	23	balance	balance	NOUN
faba-28	41	24	sheet	sheet	NOUN
faba-28	41	25	date	date	NOUN
faba-28	41	26	.	.	PUNCT
faba-28	42	1	3	3	X
faba-28	42	2	.	.	X
faba-28	42	3	the	the	DET
faba-28	42	4	form	form	NOUN
faba-28	42	5	of	of	ADP
faba-28	42	6	cash	cash	NOUN
faba-28	42	7	or	or	CCONJ
faba-28	42	8	cash	cash	NOUN
faba-28	42	9	equivalents	equivalent	NOUN
faba-28	42	10	whose	whose	DET
faba-28	42	11	use	use	NOUN
faba-28	42	12	is	be	AUX
faba-28	42	13	not	not	PART
faba-28	42	14	restricted	restrict	VERB
faba-28	42	15	.	.	PUNCT
faba-28	43	1	current	current	ADJ
faba-28	43	2	assets	asset	NOUN
faba-28	43	3	include	include	VERB
faba-28	43	4	the	the	DET
faba-28	43	5	following	follow	VERB
faba-28	43	6	components	component	NOUN
faba-28	43	7	:	:	PUNCT
faba-28	43	8	cash	cash	NOUN
faba-28	43	9	(	(	PUNCT
faba-28	43	10	cash	cash	NOUN
faba-28	43	11	)	)	PUNCT
faba-28	43	12	,	,	PUNCT
faba-28	43	13	short	short	ADJ
faba-28	43	14	-	-	PUNCT
faba-28	43	15	term	term	NOUN
faba-28	43	16	investments	investment	NOUN
faba-28	43	17	(	(	PUNCT
faba-28	43	18	marketable	marketable	ADJ
faba-28	43	19	securities	security	NOUN
faba-28	43	20	)	)	PUNCT
faba-28	43	21	,	,	PUNCT
faba-28	43	22	notes	note	VERB
faba-28	43	23	receivable	receivable	ADJ
faba-28	43	24	,	,	PUNCT
faba-28	43	25	accounts	account	VERB
faba-28	43	26	receivable	receivable	ADJ
faba-28	43	27	,	,	PUNCT
faba-28	43	28	inventory	inventory	NOUN
faba-28	43	29	,	,	PUNCT
faba-28	43	30	supplies	supply	NOUN
faba-28	43	31	,	,	PUNCT
faba-28	43	32	supplies	supply	NOUN
faba-28	43	33	,	,	PUNCT
faba-28	43	34	prepaid	prepaid	ADJ
faba-28	43	35	expenses	expense	NOUN
faba-28	43	36	)	)	PUNCT
faba-28	43	37	,	,	PUNCT
faba-28	43	38	accrued	accrue	VERB
faba-28	43	39	revenues	revenue	NOUN
faba-28	43	40	.	.	PUNCT
faba-28	44	1	fixed	fix	VERB
faba-28	44	2	assets	asset	NOUN
faba-28	44	3	fixed	fix	VERB
faba-28	44	4	assets	asset	NOUN
faba-28	44	5	are	be	AUX
faba-28	44	6	assets	asset	NOUN
faba-28	44	7	that	that	PRON
faba-28	44	8	will	will	AUX
faba-28	44	9	be	be	AUX
faba-28	44	10	used	use	VERB
faba-28	44	11	or	or	CCONJ
faba-28	44	12	controlled	control	VERB
faba-28	44	13	by	by	ADP
faba-28	44	14	the	the	DET
faba-28	44	15	company	company	NOUN
faba-28	44	16	in	in	ADP
faba-28	44	17	the	the	DET
faba-28	44	18	long	long	ADJ
faba-28	44	19	run	run	NOUN
faba-28	44	20	(	(	PUNCT
faba-28	44	21	having	have	VERB
faba-28	44	22	an	an	DET
faba-28	44	23	economic	economic	ADJ
faba-28	44	24	life	life	NOUN
faba-28	44	25	of	of	ADP
faba-28	44	26	more	more	ADJ
faba-28	44	27	than	than	ADP
faba-28	44	28	one	one	NUM
faba-28	44	29	year	year	NOUN
faba-28	44	30	)	)	PUNCT
faba-28	44	31	.	.	PUNCT
faba-28	45	1	the	the	DET
faba-28	45	2	components	component	NOUN
faba-28	45	3	of	of	ADP
faba-28	45	4	non	non	ADJ
faba-28	45	5	-	-	ADJ
faba-28	45	6	current	current	ADJ
faba-28	45	7	assets	asset	NOUN
faba-28	45	8	are	be	AUX
faba-28	45	9	as	as	SCONJ
faba-28	45	10	follows	follow	VERB
faba-28	45	11	:	:	PUNCT
faba-28	45	12	1	1	X
faba-28	45	13	.	.	X
faba-28	45	14	long	long	ADJ
faba-28	45	15	-	-	PUNCT
faba-28	45	16	term	term	NOUN
faba-28	45	17	investment	investment	NOUN
faba-28	45	18	,	,	PUNCT
faba-28	45	19	is	be	AUX
faba-28	45	20	investment	investment	NOUN
faba-28	45	21	/	/	SYM
faba-28	45	22	money	money	NOUN
faba-28	45	23	in	in	ADP
faba-28	45	24	other	other	ADJ
faba-28	45	25	parties	party	NOUN
faba-28	45	26	for	for	ADP
faba-28	45	27	the	the	DET
faba-28	45	28	long	long	ADJ
faba-28	45	29	term	term	NOUN
faba-28	45	30	(	(	PUNCT
faba-28	45	31	more	more	ADJ
faba-28	45	32	than	than	ADP
faba-28	45	33	one	one	NUM
faba-28	45	34	year	year	NOUN
faba-28	45	35	)	)	PUNCT
faba-28	45	36	.	.	PUNCT
faba-28	46	1	2	2	X
faba-28	46	2	.	.	X
faba-28	46	3	tangible	tangible	ADJ
faba-28	46	4	fixed	fix	VERB
faba-28	46	5	assets	asset	NOUN
faba-28	46	6	,	,	PUNCT
faba-28	46	7	are	be	AUX
faba-28	46	8	assets	asset	NOUN
faba-28	46	9	owned	own	VERB
faba-28	46	10	by	by	ADP
faba-28	46	11	companies	company	NOUN
faba-28	46	12	that	that	PRON
faba-28	46	13	are	be	AUX
faba-28	46	14	physically	physically	ADV
faba-28	46	15	visible	visible	ADJ
faba-28	46	16	(	(	PUNCT
faba-28	46	17	concrete	concrete	NOUN
faba-28	46	18	)	)	PUNCT
faba-28	46	19	and	and	CCONJ
faba-28	46	20	used	use	VERB
faba-28	46	21	in	in	ADP
faba-28	46	22	the	the	DET
faba-28	46	23	company	company	NOUN
faba-28	46	24	's	's	PART
faba-28	46	25	operations	operation	NOUN
faba-28	46	26	in	in	ADP
faba-28	46	27	the	the	DET
faba-28	46	28	long	long	ADJ
faba-28	46	29	term	term	NOUN
faba-28	46	30	(	(	PUNCT
faba-28	46	31	not	not	PART
faba-28	46	32	expired	expire	VERB
faba-28	46	33	in	in	ADP
faba-28	46	34	one	one	NUM
faba-28	46	35	period	period	NOUN
faba-28	46	36	of	of	ADP
faba-28	46	37	company	company	NOUN
faba-28	46	38	activity	activity	NOUN
faba-28	46	39	)	)	PUNCT
faba-28	46	40	.	.	PUNCT
faba-28	47	1	3	3	X
faba-28	47	2	.	.	X
faba-28	47	3	intangible	intangible	ADJ
faba-28	47	4	fixed	fix	VERB
faba-28	47	5	assets	asset	NOUN
faba-28	47	6	,	,	PUNCT
faba-28	47	7	the	the	DET
faba-28	47	8	company	company	NOUN
faba-28	47	9	's	's	PART
faba-28	47	10	assets	asset	NOUN
faba-28	47	11	are	be	AUX
faba-28	47	12	physically	physically	ADV
faba-28	47	13	invisible	invisible	ADJ
faba-28	47	14	,	,	PUNCT
faba-28	47	15	but	but	CCONJ
faba-28	47	16	is	be	AUX
faba-28	47	17	a	a	DET
faba-28	47	18	right	right	NOUN
faba-28	47	19	that	that	PRON
faba-28	47	20	has	have	VERB
faba-28	47	21	value	value	NOUN
faba-28	47	22	and	and	CCONJ
faba-28	47	23	is	be	AUX
faba-28	47	24	owned	own	VERB
faba-28	47	25	by	by	ADP
faba-28	47	26	the	the	DET
faba-28	47	27	company	company	NOUN
faba-28	47	28	to	to	PART
faba-28	47	29	be	be	AUX
faba-28	47	30	used	use	VERB
faba-28	47	31	in	in	ADP
faba-28	47	32	company	company	NOUN
faba-28	47	33	activities	activity	NOUN
faba-28	47	34	.	.	PUNCT
faba-28	48	1	tangible	tangible	ADJ
faba-28	48	2	fixed	fix	VERB
faba-28	48	3	assets	asset	NOUN
faba-28	48	4	tangible	tangible	ADJ
faba-28	48	5	fixed	fix	VERB
faba-28	48	6	assets	asset	NOUN
faba-28	48	7	are	be	AUX
faba-28	48	8	tangible	tangible	ADJ
faba-28	48	9	assets	asset	NOUN
faba-28	48	10	that	that	PRON
faba-28	48	11	are	be	AUX
faba-28	48	12	relatively	relatively	ADV
faba-28	48	13	permanent	permanent	ADJ
faba-28	48	14	in	in	ADP
faba-28	48	15	nature	nature	NOUN
faba-28	48	16	that	that	PRON
faba-28	48	17	are	be	AUX
faba-28	48	18	used	use	VERB
faba-28	48	19	in	in	ADP
faba-28	48	20	normal	normal	ADJ
faba-28	48	21	company	company	NOUN
faba-28	48	22	activities	activity	NOUN
faba-28	48	23	.	.	PUNCT
faba-28	49	1	tangible	tangible	ADJ
faba-28	49	2	assets	asset	NOUN
faba-28	49	3	can	can	AUX
faba-28	49	4	be	be	AUX
faba-28	49	5	used	use	VERB
faba-28	49	6	for	for	ADP
faba-28	49	7	a	a	DET
faba-28	49	8	relatively	relatively	ADV
faba-28	49	9	long	long	ADJ
faba-28	49	10	period	period	NOUN
faba-28	49	11	of	of	ADP
faba-28	49	12	time	time	NOUN
faba-28	49	13	(	(	PUNCT
faba-28	49	14	more	more	ADJ
faba-28	49	15	than	than	ADP
faba-28	49	16	one	one	NUM
faba-28	49	17	accounting	accounting	NOUN
faba-28	49	18	period	period	NOUN
faba-28	49	19	)	)	PUNCT
faba-28	49	20	.	.	PUNCT
faba-28	50	1	tangible	tangible	ADJ
faba-28	50	2	fixed	fix	VERB
faba-28	50	3	assets	asset	NOUN
faba-28	50	4	owned	own	VERB
faba-28	50	5	by	by	ADP
faba-28	50	6	a	a	DET
faba-28	50	7	company	company	NOUN
faba-28	50	8	can	can	AUX
faba-28	50	9	have	have	VERB
faba-28	50	10	various	various	ADJ
faba-28	50	11	forms	form	NOUN
faba-28	50	12	such	such	ADJ
faba-28	50	13	as	as	ADP
faba-28	50	14	land	land	NOUN
faba-28	50	15	,	,	PUNCT
faba-28	50	16	buildings	building	NOUN
faba-28	50	17	,	,	PUNCT
faba-28	50	18	machinery	machinery	NOUN
faba-28	50	19	and	and	CCONJ
faba-28	50	20	tools	tool	NOUN
faba-28	50	21	,	,	PUNCT
faba-28	50	22	vehicles	vehicle	NOUN
faba-28	50	23	,	,	PUNCT
faba-28	50	24	furniture	furniture	NOUN
faba-28	50	25	and	and	CCONJ
faba-28	50	26	others	other	NOUN
faba-28	50	27	.	.	PUNCT
faba-28	51	1	from	from	ADP
faba-28	51	2	the	the	DET
faba-28	51	3	types	type	NOUN
faba-28	51	4	of	of	ADP
faba-28	51	5	tangible	tangible	ADJ
faba-28	51	6	fixed	fix	VERB
faba-28	51	7	assets	asset	NOUN
faba-28	51	8	above	above	ADV
faba-28	51	9	for	for	ADP
faba-28	51	10	accounting	accounting	NOUN
faba-28	51	11	purposes	purpose	NOUN
faba-28	51	12	,	,	PUNCT
faba-28	51	13	groupings	grouping	NOUN
faba-28	51	14	are	be	AUX
faba-28	51	15	made	make	VERB
faba-28	51	16	as	as	SCONJ
faba-28	51	17	follows	follow	VERB
faba-28	51	18	:	:	PUNCT
faba-28	51	19	1	1	X
faba-28	51	20	.	.	PUNCT
faba-28	51	21	fixed	fix	VERB
faba-28	51	22	assets	asset	NOUN
faba-28	51	23	whose	whose	DET
faba-28	51	24	age	age	NOUN
faba-28	51	25	is	be	AUX
faba-28	51	26	unlimited	unlimited	ADJ
faba-28	51	27	as	as	ADP
faba-28	51	28	land	land	NOUN
faba-28	51	29	for	for	ADP
faba-28	51	30	company	company	NOUN
faba-28	51	31	location	location	NOUN
faba-28	51	32	.	.	PUNCT
faba-28	52	1	2	2	X
faba-28	52	2	.	.	X
faba-28	52	3	fixed	fix	VERB
faba-28	52	4	assets	asset	NOUN
faba-28	52	5	whose	whose	DET
faba-28	52	6	age	age	NOUN
faba-28	52	7	is	be	AUX
faba-28	52	8	limited	limited	ADJ
faba-28	52	9	and	and	CCONJ
faba-28	52	10	when	when	SCONJ
faba-28	52	11	they	they	PRON
faba-28	52	12	are	be	AUX
faba-28	52	13	used	use	VERB
faba-28	52	14	up	up	ADP
faba-28	52	15	can	can	AUX
faba-28	52	16	be	be	AUX
faba-28	52	17	replaced	replace	VERB
faba-28	52	18	by	by	ADP
faba-28	52	19	similar	similar	ADJ
faba-28	52	20	assets	asset	NOUN
faba-28	52	21	,	,	PUNCT
faba-28	52	22	for	for	ADP
faba-28	52	23	example	example	NOUN
faba-28	52	24	buildings	building	NOUN
faba-28	52	25	,	,	PUNCT
faba-28	52	26	machinery	machinery	NOUN
faba-28	52	27	,	,	PUNCT
faba-28	52	28	tools	tool	NOUN
faba-28	52	29	,	,	PUNCT
faba-28	52	30	vehicles	vehicle	NOUN
faba-28	52	31	and	and	CCONJ
faba-28	52	32	others	other	NOUN
faba-28	52	33	.	.	PUNCT
faba-28	53	1	3	3	X
faba-28	53	2	.	.	X
faba-28	53	3	fixed	fix	VERB
faba-28	53	4	assets	asset	NOUN
faba-28	53	5	whose	whose	DET
faba-28	53	6	age	age	NOUN
faba-28	53	7	is	be	AUX
faba-28	53	8	limited	limited	ADJ
faba-28	53	9	and	and	CCONJ
faba-28	53	10	when	when	SCONJ
faba-28	53	11	they	they	PRON
faba-28	53	12	are	be	AUX
faba-28	53	13	used	use	VERB
faba-28	53	14	for	for	ADP
faba-28	53	15	expiration	expiration	NOUN
faba-28	53	16	can	can	AUX
faba-28	53	17	not	not	PART
faba-28	53	18	be	be	AUX
faba-28	53	19	replaced	replace	VERB
faba-28	53	20	by	by	ADP
faba-28	53	21	similar	similar	ADJ
faba-28	53	22	assets	asset	NOUN
faba-28	53	23	,	,	PUNCT
faba-28	53	24	for	for	ADP
faba-28	53	25	example	example	NOUN
faba-28	53	26	natural	natural	ADJ
faba-28	53	27	resources	resource	NOUN
faba-28	53	28	such	such	ADJ
faba-28	53	29	as	as	ADP
faba-28	53	30	mining	mining	NOUN
faba-28	53	31	.	.	PUNCT
faba-28	54	1	fixed	fix	VERB
faba-28	54	2	asset	asset	NOUN
faba-28	54	3	capitalization	capitalization	NOUN
faba-28	54	4	there	there	PRON
faba-28	54	5	are	be	VERB
faba-28	54	6	a	a	DET
faba-28	54	7	lot	lot	NOUN
faba-28	54	8	of	of	ADP
faba-28	54	9	fixed	fix	VERB
faba-28	54	10	assets	asset	NOUN
faba-28	54	11	owned	own	VERB
faba-28	54	12	by	by	ADP
faba-28	54	13	companies	company	NOUN
faba-28	54	14	and	and	CCONJ
faba-28	54	15	have	have	VERB
faba-28	54	16	a	a	DET
faba-28	54	17	very	very	ADV
faba-28	54	18	large	large	ADJ
faba-28	54	19	value	value	NOUN
faba-28	54	20	,	,	PUNCT
faba-28	54	21	in	in	ADP
faba-28	54	22	order	order	NOUN
faba-28	54	23	to	to	PART
faba-28	54	24	avoid	avoid	VERB
faba-28	54	25	expenditures	expenditure	NOUN
faba-28	54	26	for	for	ADP
faba-28	54	27	assets	asset	NOUN
faba-28	54	28	that	that	PRON
faba-28	54	29	are	be	AUX
faba-28	54	30	relatively	relatively	ADV
faba-28	54	31	large	large	ADJ
faba-28	54	32	and	and	CCONJ
faba-28	54	33	less	less	ADV
faba-28	54	34	efficient	efficient	ADJ
faba-28	54	35	and	and	CCONJ
faba-28	54	36	the	the	DET
faba-28	54	37	administration	administration	NOUN
faba-28	54	38	of	of	ADP
faba-28	54	39	assets	asset	NOUN
faba-28	54	40	which	which	PRON
faba-28	54	41	takes	take	VERB
faba-28	54	42	time	time	NOUN
faba-28	54	43	and	and	CCONJ
faba-28	54	44	costs	cost	VERB
faba-28	54	45	more	more	ADJ
faba-28	54	46	than	than	ADP
faba-28	54	47	the	the	DET
faba-28	54	48	acquisition	acquisition	NOUN
faba-28	54	49	of	of	ADP
faba-28	54	50	these	these	DET
faba-28	54	51	fixed	fix	VERB
faba-28	54	52	assets	asset	NOUN
faba-28	54	53	,	,	PUNCT
faba-28	54	54	a	a	DET
faba-28	54	55	capitalization	capitalization	NOUN
faba-28	54	56	policy	policy	NOUN
faba-28	54	57	is	be	AUX
faba-28	54	58	needed	need	VERB
faba-28	54	59	,	,	PUNCT
faba-28	54	60	that	that	ADV
faba-28	54	61	is	is	ADV
faba-28	54	62	,	,	PUNCT
faba-28	54	63	policies	policy	NOUN
faba-28	54	64	set	set	VERB
faba-28	54	65	a	a	DET
faba-28	54	66	minimum	minimum	NOUN
faba-28	54	67	amount	amount	NOUN
faba-28	54	68	or	or	CCONJ
faba-28	54	69	limit	limit	NOUN
faba-28	54	70	on	on	ADP
faba-28	54	71	which	which	PRON
faba-28	54	72	an	an	DET
faba-28	54	73	asset	asset	NOUN
faba-28	54	74	can	can	AUX
faba-28	54	75	be	be	AUX
faba-28	54	76	capitalized	capitalize	VERB
faba-28	54	77	or	or	CCONJ
faba-28	54	78	adjusted	adjust	VERB
faba-28	54	79	to	to	ADP
faba-28	54	80	the	the	DET
faba-28	54	81	needs	need	NOUN
faba-28	54	82	of	of	ADP
faba-28	54	83	the	the	DET
faba-28	54	84	company	company	NOUN
faba-28	54	85	with	with	ADP
faba-28	54	86	this	this	DET
faba-28	54	87	capitalization	capitalization	NOUN
faba-28	54	88	policy	policy	NOUN
faba-28	54	89	,	,	PUNCT
faba-28	54	90	company	company	NOUN
faba-28	54	91	difficulties	difficulty	NOUN
faba-28	54	92	can	can	AUX
faba-28	54	93	be	be	AUX
faba-28	54	94	reduced	reduce	VERB
faba-28	54	95	,	,	PUNCT
faba-28	54	96	especially	especially	ADV
faba-28	54	97	in	in	ADP
faba-28	54	98	distinguishing	distinguish	VERB
faba-28	54	99	between	between	ADP
faba-28	54	100	capital	capital	NOUN
faba-28	54	101	expenditure	expenditure	NOUN
faba-28	54	102	and	and	CCONJ
faba-28	54	103	income	income	NOUN
faba-28	54	104	expenditure	expenditure	NOUN
faba-28	54	105	a	a	DET
faba-28	54	106	)	)	PUNCT
faba-28	54	107	capital	capital	NOUN
faba-28	54	108	expenditure	expenditure	NOUN
faba-28	54	109	is	be	AUX
faba-28	54	110	capital	capital	NOUN
faba-28	54	111	expenditure	expenditure	NOUN
faba-28	54	112	which	which	PRON
faba-28	54	113	has	have	VERB
faba-28	54	114	a	a	DET
faba-28	54	115	useful	useful	ADJ
faba-28	54	116	life	life	NOUN
faba-28	54	117	of	of	ADP
faba-28	54	118	more	more	ADJ
faba-28	54	119	than	than	ADP
faba-28	54	120	one	one	NUM
faba-28	54	121	accounting	accounting	NOUN
faba-28	54	122	period	period	NOUN
faba-28	54	123	.	.	PUNCT
faba-28	55	1	b	b	X
faba-28	55	2	)	)	PUNCT
faba-28	55	3	revenue	revenue	NOUN
faba-28	55	4	expenditure	expenditure	NOUN
faba-28	55	5	(	(	PUNCT
faba-28	55	6	revenue	revenue	NOUN
faba-28	55	7	expenditure	expenditure	NOUN
faba-28	55	8	)	)	PUNCT
faba-28	55	9	is	be	AUX
faba-28	55	10	expenditure	expenditure	NOUN
faba-28	55	11	whose	whose	DET
faba-28	55	12	useful	useful	ADJ
faba-28	55	13	life	life	NOUN
faba-28	55	14	is	be	AUX
faba-28	55	15	only	only	ADV
faba-28	55	16	for	for	ADP
faba-28	55	17	one	one	NUM
faba-28	55	18	accounting	accounting	NOUN
faba-28	55	19	period	period	NOUN
faba-28	55	20	is	be	AUX
faba-28	55	21	usually	usually	ADV
faba-28	55	22	recorded	record	VERB
faba-28	55	23	as	as	ADP
faba-28	55	24	expenses	expense	NOUN
faba-28	55	25	.	.	PUNCT
faba-28	56	1	the	the	DET
faba-28	56	2	basic	basic	ADJ
faba-28	56	3	consideration	consideration	NOUN
faba-28	56	4	in	in	ADP
faba-28	56	5	recording	recording	NOUN
faba-28	56	6	expenses	expense	NOUN
faba-28	56	7	for	for	ADP
faba-28	56	8	fixed	fix	VERB
faba-28	56	9	assets	asset	NOUN
faba-28	56	10	is	be	AUX
faba-28	56	11	how	how	SCONJ
faba-28	56	12	long	long	ADV
faba-28	56	13	the	the	DET
faba-28	56	14	benefits	benefit	NOUN
faba-28	56	15	of	of	ADP
faba-28	56	16	these	these	DET
faba-28	56	17	expenditures	expenditure	NOUN
faba-28	56	18	can	can	AUX
faba-28	56	19	be	be	AUX
faba-28	56	20	felt	feel	VERB
faba-28	56	21	,	,	PUNCT
faba-28	56	22	in	in	ADP
faba-28	56	23	addition	addition	NOUN
faba-28	56	24	to	to	ADP
faba-28	56	25	consideration	consideration	NOUN
faba-28	56	26	of	of	ADP
faba-28	56	27	the	the	DET
faba-28	56	28	useful	useful	ADJ
faba-28	56	29	life	life	NOUN
faba-28	56	30	,	,	PUNCT
faba-28	56	31	sometimes	sometimes	ADV
faba-28	56	32	for	for	ADP
faba-28	56	33	practical	practical	ADJ
faba-28	56	34	issues	issue	NOUN
faba-28	56	35	,	,	PUNCT
faba-28	56	36	deviations	deviation	NOUN
faba-28	56	37	are	be	AUX
faba-28	56	38	made	make	VERB
faba-28	56	39	:	:	PUNCT
faba-28	56	40	1	1	X
faba-28	56	41	)	)	PUNCT
faba-28	56	42	the	the	DET
faba-28	56	43	expenditure	expenditure	NOUN
faba-28	56	44	is	be	AUX
faba-28	56	45	relatively	relatively	ADV
faba-28	56	46	small	small	ADJ
faba-28	56	47	.	.	PUNCT
faba-28	57	1	2	2	X
faba-28	57	2	)	)	PUNCT
faba-28	57	3	the	the	DET
faba-28	57	4	benefits	benefit	NOUN
faba-28	57	5	in	in	ADP
faba-28	57	6	the	the	DET
faba-28	57	7	future	future	NOUN
faba-28	57	8	are	be	AUX
faba-28	57	9	not	not	PART
faba-28	57	10	very	very	ADV
faba-28	57	11	meaningful	meaningful	ADJ
faba-28	57	12	.	.	PUNCT
faba-28	58	1	3	3	X
faba-28	58	2	)	)	PUNCT
faba-28	58	3	it	it	PRON
faba-28	58	4	is	be	AUX
faba-28	58	5	difficult	difficult	ADJ
faba-28	58	6	to	to	PART
faba-28	58	7	measure	measure	VERB
faba-28	58	8	the	the	DET
faba-28	58	9	useful	useful	ADJ
faba-28	58	10	life	life	NOUN
faba-28	58	11	in	in	ADP
faba-28	58	12	the	the	DET
faba-28	58	13	future	future	NOUN
faba-28	58	14	.	.	PUNCT
faba-28	59	1	often	often	ADV
faba-28	59	2	the	the	DET
faba-28	59	3	authorities	authority	NOUN
faba-28	59	4	in	in	ADP
faba-28	59	5	the	the	DET
faba-28	59	6	company	company	NOUN
faba-28	59	7	decide	decide	VERB
faba-28	59	8	accounting	accounting	NOUN
faba-28	59	9	policies	policy	NOUN
faba-28	59	10	that	that	PRON
faba-28	59	11	contain	contain	VERB
faba-28	59	12	expenses	expense	NOUN
faba-28	59	13	up	up	ADP
faba-28	59	14	to	to	ADP
faba-28	59	15	a	a	DET
faba-28	59	16	certain	certain	ADJ
faba-28	59	17	amount	amount	NOUN
faba-28	59	18	considered	consider	VERB
faba-28	59	19	as	as	SCONJ
faba-28	59	20	income	income	NOUN
faba-28	59	21	expenditures	expenditure	NOUN
faba-28	59	22	and	and	CCONJ
faba-28	59	23	expenses	expense	NOUN
faba-28	59	24	above	above	ADP
faba-28	59	25	a	a	DET
faba-28	59	26	certain	certain	ADJ
faba-28	59	27	amount	amount	NOUN
faba-28	59	28	are	be	AUX
faba-28	59	29	considered	consider	VERB
faba-28	59	30	as	as	ADP
faba-28	59	31	capital	capital	NOUN
faba-28	59	32	expenditures	expenditure	NOUN
faba-28	59	33	if	if	SCONJ
faba-28	59	34	those	those	DET
faba-28	59	35	expenditures	expenditure	NOUN
faba-28	59	36	clearly	clearly	ADV
faba-28	59	37	provide	provide	VERB
faba-28	59	38	benefits	benefit	NOUN
faba-28	59	39	for	for	ADP
faba-28	59	40	the	the	DET
faba-28	59	41	coming	come	VERB
faba-28	59	42	period	period	NOUN
faba-28	59	43	.	.	PUNCT
faba-28	60	1	surtikanti	surtikanti	ADJ
faba-28	60	2	/	/	SYM
faba-28	60	3	finance	finance	NOUN
faba-28	60	4	,	,	PUNCT
faba-28	60	5	accounting	accounting	NOUN
faba-28	60	6	and	and	CCONJ
faba-28	60	7	business	business	NOUN
faba-28	60	8	analysis	analysis	NOUN
faba-28	60	9	2	2	NUM
faba-28	60	10	(	(	PUNCT
faba-28	60	11	1	1	NUM
faba-28	60	12	)	)	PUNCT
faba-28	60	13	2020	2020	NUM
faba-28	60	14	4	4	NUM
faba-28	60	15	investment	investment	NOUN
faba-28	60	16	companies	company	NOUN
faba-28	60	17	in	in	ADP
faba-28	60	18	managing	manage	VERB
faba-28	60	19	their	their	PRON
faba-28	60	20	funds	fund	NOUN
faba-28	60	21	are	be	AUX
faba-28	60	22	allocated	allocate	VERB
faba-28	60	23	into	into	ADP
faba-28	60	24	several	several	ADJ
faba-28	60	25	aspects	aspect	NOUN
faba-28	60	26	,	,	PUNCT
faba-28	60	27	including	include	VERB
faba-28	60	28	allocated	allocate	VERB
faba-28	60	29	for	for	ADP
faba-28	60	30	investment	investment	NOUN
faba-28	60	31	.	.	PUNCT
faba-28	61	1	the	the	DET
faba-28	61	2	investment	investment	NOUN
faba-28	61	3	made	make	VERB
faba-28	61	4	by	by	ADP
faba-28	61	5	the	the	DET
faba-28	61	6	company	company	NOUN
faba-28	61	7	is	be	AUX
faba-28	61	8	expected	expect	VERB
faba-28	61	9	to	to	PART
faba-28	61	10	provide	provide	VERB
faba-28	61	11	benefits	benefit	NOUN
faba-28	61	12	for	for	ADP
faba-28	61	13	the	the	DET
faba-28	61	14	company	company	NOUN
faba-28	61	15	.	.	PUNCT
faba-28	62	1	abdul	abdul	PROPN
faba-28	62	2	halim	halim	PROPN
faba-28	62	3	(	(	PUNCT
faba-28	62	4	2005	2005	NUM
faba-28	62	5	:	:	PUNCT
faba-28	62	6	4	4	NUM
faba-28	62	7	)	)	PUNCT
faba-28	62	8	argues	argue	VERB
faba-28	62	9	that	that	SCONJ
faba-28	62	10	investment	investment	NOUN
faba-28	62	11	is	be	AUX
faba-28	62	12	"	"	PUNCT
faba-28	62	13	investment	investment	NOUN
faba-28	62	14	is	be	AUX
faba-28	62	15	essentially	essentially	ADV
faba-28	62	16	the	the	DET
faba-28	62	17	placement	placement	NOUN
faba-28	62	18	of	of	ADP
faba-28	62	19	a	a	DET
faba-28	62	20	number	number	NOUN
faba-28	62	21	of	of	ADP
faba-28	62	22	funds	fund	NOUN
faba-28	62	23	in	in	ADP
faba-28	62	24	the	the	DET
faba-28	62	25	hope	hope	NOUN
faba-28	62	26	of	of	ADP
faba-28	62	27	obtaining	obtain	VERB
faba-28	62	28	future	future	ADJ
faba-28	62	29	profits	profit	NOUN
faba-28	62	30	.	.	PUNCT
faba-28	62	31	"	"	PUNCT
faba-28	63	1	according	accord	VERB
faba-28	63	2	to	to	ADP
faba-28	63	3	irham	irham	PROPN
faba-28	63	4	fahmi	fahmi	PROPN
faba-28	63	5	(	(	PUNCT
faba-28	63	6	2006	2006	NUM
faba-28	63	7	:	:	PUNCT
faba-28	63	8	2	2	X
faba-28	63	9	)	)	PUNCT
faba-28	63	10	argues	argue	VERB
faba-28	63	11	that	that	SCONJ
faba-28	63	12	investment	investment	NOUN
faba-28	63	13	is	be	AUX
faba-28	63	14	"	"	PUNCT
faba-28	63	15	investment	investment	NOUN
faba-28	63	16	can	can	AUX
faba-28	63	17	be	be	AUX
faba-28	63	18	defined	define	VERB
faba-28	63	19	as	as	ADP
faba-28	63	20	a	a	DET
faba-28	63	21	form	form	NOUN
faba-28	63	22	of	of	ADP
faba-28	63	23	managing	manage	VERB
faba-28	63	24	funds	fund	NOUN
faba-28	63	25	to	to	PART
faba-28	63	26	provide	provide	VERB
faba-28	63	27	benefits	benefit	NOUN
faba-28	63	28	by	by	ADP
faba-28	63	29	placing	place	VERB
faba-28	63	30	funds	fund	NOUN
faba-28	63	31	in	in	ADP
faba-28	63	32	allocations	allocation	NOUN
faba-28	63	33	that	that	PRON
faba-28	63	34	are	be	AUX
faba-28	63	35	expected	expect	VERB
faba-28	63	36	to	to	PART
faba-28	63	37	provide	provide	VERB
faba-28	63	38	additional	additional	ADJ
faba-28	63	39	benefits	benefit	NOUN
faba-28	63	40	.	.	PUNCT
faba-28	63	41	"	"	PUNCT
faba-28	64	1	from	from	ADP
faba-28	64	2	this	this	DET
faba-28	64	3	explanation	explanation	NOUN
faba-28	64	4	the	the	DET
faba-28	64	5	authors	author	NOUN
faba-28	64	6	can	can	AUX
faba-28	64	7	conclude	conclude	VERB
faba-28	64	8	,	,	PUNCT
faba-28	64	9	that	that	SCONJ
faba-28	64	10	investment	investment	NOUN
faba-28	64	11	is	be	AUX
faba-28	64	12	a	a	DET
faba-28	64	13	placement	placement	NOUN
faba-28	64	14	of	of	ADP
faba-28	64	15	funds	fund	NOUN
faba-28	64	16	in	in	ADP
faba-28	64	17	allocations	allocation	NOUN
faba-28	64	18	that	that	PRON
faba-28	64	19	are	be	AUX
faba-28	64	20	expected	expect	VERB
faba-28	64	21	to	to	PART
faba-28	64	22	generate	generate	VERB
faba-28	64	23	profits	profit	NOUN
faba-28	64	24	for	for	ADP
faba-28	64	25	the	the	DET
faba-28	64	26	company	company	NOUN
faba-28	64	27	in	in	ADP
faba-28	64	28	the	the	DET
faba-28	64	29	future	future	NOUN
faba-28	64	30	.	.	PUNCT
faba-28	65	1	types	type	NOUN
faba-28	65	2	of	of	ADP
faba-28	65	3	investment	investment	NOUN
faba-28	65	4	in	in	ADP
faba-28	65	5	its	its	PRON
faba-28	65	6	activities	activity	NOUN
faba-28	65	7	,	,	PUNCT
faba-28	65	8	investment	investment	NOUN
faba-28	65	9	is	be	AUX
faba-28	65	10	generally	generally	ADV
faba-28	65	11	known	know	VERB
faba-28	65	12	in	in	ADP
faba-28	65	13	two	two	NUM
faba-28	65	14	forms	form	NOUN
faba-28	65	15	,	,	PUNCT
faba-28	65	16	namely	namely	ADV
faba-28	65	17	,	,	PUNCT
faba-28	65	18	first	first	ADJ
faba-28	65	19	real	real	ADJ
faba-28	65	20	investment	investment	NOUN
faba-28	65	21	(	(	PUNCT
faba-28	65	22	real	real	ADJ
faba-28	65	23	investment	investment	NOUN
faba-28	65	24	)	)	PUNCT
faba-28	65	25	generally	generally	ADV
faba-28	65	26	involves	involve	VERB
faba-28	65	27	tangible	tangible	ADJ
faba-28	65	28	assets	asset	NOUN
faba-28	65	29	,	,	PUNCT
faba-28	65	30	such	such	ADJ
faba-28	65	31	as	as	ADP
faba-28	65	32	land	land	NOUN
faba-28	65	33	,	,	PUNCT
faba-28	65	34	machinery	machinery	NOUN
faba-28	65	35	,	,	PUNCT
faba-28	65	36	or	or	CCONJ
faba-28	65	37	factories	factory	NOUN
faba-28	65	38	.	.	PUNCT
faba-28	66	1	second	second	ADJ
faba-28	66	2	,	,	PUNCT
faba-28	66	3	financial	financial	ADJ
faba-28	66	4	investment	investment	NOUN
faba-28	66	5	(	(	PUNCT
faba-28	66	6	financial	financial	ADJ
faba-28	66	7	investment	investment	NOUN
faba-28	66	8	)	)	PUNCT
faba-28	66	9	involves	involve	VERB
faba-28	66	10	written	write	VERB
faba-28	66	11	contracts	contract	NOUN
faba-28	66	12	,	,	PUNCT
faba-28	66	13	such	such	ADJ
faba-28	66	14	as	as	ADP
faba-28	66	15	ordinary	ordinary	ADJ
faba-28	66	16	shares	share	NOUN
faba-28	66	17	and	and	CCONJ
faba-28	66	18	bonds	bond	NOUN
faba-28	66	19	.	.	PUNCT
faba-28	67	1	furthermore	furthermore	ADV
faba-28	67	2	according	accord	VERB
faba-28	67	3	to	to	ADP
faba-28	67	4	irham	irham	PROPN
faba-28	67	5	fahmi	fahmi	PROPN
faba-28	67	6	(	(	PUNCT
faba-28	67	7	2006	2006	NUM
faba-28	67	8	:	:	PUNCT
faba-28	67	9	2	2	X
faba-28	67	10	)	)	PUNCT
faba-28	67	11	quoted	quote	VERB
faba-28	67	12	from	from	ADP
faba-28	67	13	psak	psak	PROPN
faba-28	67	14	number	number	NOUN
faba-28	67	15	13	13	NUM
faba-28	67	16	,	,	PUNCT
faba-28	67	17	there	there	PRON
faba-28	67	18	are	be	VERB
faba-28	67	19	several	several	ADJ
faba-28	67	20	types	type	NOUN
faba-28	67	21	of	of	ADP
faba-28	67	22	investments	investment	NOUN
faba-28	67	23	,	,	PUNCT
faba-28	67	24	namely	namely	ADV
faba-28	67	25	:	:	PUNCT
faba-28	67	26	1	1	X
faba-28	67	27	)	)	PUNCT
faba-28	67	28	current	current	ADJ
faba-28	67	29	investment	investment	NOUN
faba-28	67	30	.	.	PUNCT
faba-28	68	1	current	current	ADJ
faba-28	68	2	investments	investment	NOUN
faba-28	68	3	are	be	AUX
faba-28	68	4	investments	investment	NOUN
faba-28	68	5	that	that	PRON
faba-28	68	6	can	can	AUX
faba-28	68	7	be	be	AUX
faba-28	68	8	immediately	immediately	ADV
faba-28	68	9	cashed	cash	VERB
faba-28	68	10	and	and	CCONJ
faba-28	68	11	are	be	AUX
faba-28	68	12	intended	intend	VERB
faba-28	68	13	to	to	PART
faba-28	68	14	be	be	AUX
faba-28	68	15	held	hold	VERB
faba-28	68	16	for	for	ADP
faba-28	68	17	a	a	DET
faba-28	68	18	year	year	NOUN
faba-28	68	19	or	or	CCONJ
faba-28	68	20	less	less	ADJ
faba-28	68	21	.	.	PUNCT
faba-28	69	1	investments	investment	NOUN
faba-28	69	2	in	in	ADP
faba-28	69	3	the	the	DET
faba-28	69	4	capital	capital	NOUN
faba-28	69	5	market	market	NOUN
faba-28	69	6	are	be	AUX
faba-28	69	7	short	short	ADJ
faba-28	69	8	-	-	PUNCT
faba-28	69	9	term	term	NOUN
faba-28	69	10	investments	investment	NOUN
faba-28	69	11	.	.	PUNCT
faba-28	70	1	this	this	PRON
faba-28	70	2	is	be	AUX
faba-28	70	3	seen	see	VERB
faba-28	70	4	in	in	ADP
faba-28	70	5	returns	return	NOUN
faba-28	70	6	measured	measure	VERB
faba-28	70	7	by	by	ADP
faba-28	70	8	capital	capital	NOUN
faba-28	70	9	gains	gain	NOUN
faba-28	70	10	.	.	PUNCT
faba-28	71	1	for	for	ADP
faba-28	71	2	speculators	speculator	NOUN
faba-28	71	3	who	who	PRON
faba-28	71	4	like	like	ADP
faba-28	71	5	capital	capital	NOUN
faba-28	71	6	gains	gain	NOUN
faba-28	71	7	,	,	PUNCT
faba-28	71	8	the	the	DET
faba-28	71	9	capital	capital	NOUN
faba-28	71	10	market	market	NOUN
faba-28	71	11	can	can	AUX
faba-28	71	12	be	be	AUX
faba-28	71	13	an	an	DET
faba-28	71	14	attractive	attractive	ADJ
faba-28	71	15	place	place	NOUN
faba-28	71	16	,	,	PUNCT
faba-28	71	17	because	because	SCONJ
faba-28	71	18	investors	investor	NOUN
faba-28	71	19	can	can	AUX
faba-28	71	20	buy	buy	VERB
faba-28	71	21	when	when	SCONJ
faba-28	71	22	prices	price	NOUN
faba-28	71	23	fall	fall	VERB
faba-28	71	24	and	and	CCONJ
faba-28	71	25	resell	resell	VERB
faba-28	71	26	when	when	SCONJ
faba-28	71	27	prices	price	NOUN
faba-28	71	28	rise	rise	VERB
faba-28	71	29	.	.	PUNCT
faba-28	72	1	the	the	DET
faba-28	72	2	difference	difference	NOUN
faba-28	72	3	is	be	AUX
faba-28	72	4	seen	see	VERB
faba-28	72	5	that	that	SCONJ
faba-28	72	6	the	the	DET
faba-28	72	7	abnormal	abnormal	ADJ
faba-28	72	8	return	return	NOUN
faba-28	72	9	will	will	AUX
faba-28	72	10	calculate	calculate	VERB
faba-28	72	11	the	the	DET
faba-28	72	12	benefits	benefit	NOUN
faba-28	72	13	2	2	NUM
faba-28	72	14	)	)	PUNCT
faba-28	72	15	long	long	ADJ
faba-28	72	16	-	-	PUNCT
faba-28	72	17	term	term	NOUN
faba-28	72	18	investment	investment	NOUN
faba-28	72	19	.	.	PUNCT
faba-28	73	1	long	long	ADJ
faba-28	73	2	-	-	PUNCT
faba-28	73	3	term	term	NOUN
faba-28	73	4	investments	investment	NOUN
faba-28	73	5	are	be	AUX
faba-28	73	6	investments	investment	NOUN
faba-28	73	7	that	that	PRON
faba-28	73	8	are	be	AUX
faba-28	73	9	made	make	VERB
faba-28	73	10	for	for	ADP
faba-28	73	11	more	more	ADJ
faba-28	73	12	than	than	ADP
faba-28	73	13	one	one	NUM
faba-28	73	14	year	year	NOUN
faba-28	73	15	and	and	CCONJ
faba-28	73	16	are	be	AUX
faba-28	73	17	not	not	PART
faba-28	73	18	intended	intend	VERB
faba-28	73	19	to	to	PART
faba-28	73	20	spin	spin	VERB
faba-28	73	21	excess	excess	ADJ
faba-28	73	22	cash	cash	NOUN
faba-28	73	23	.	.	PUNCT
faba-28	74	1	long	long	ADJ
faba-28	74	2	-	-	PUNCT
faba-28	74	3	term	term	NOUN
faba-28	74	4	investment	investment	NOUN
faba-28	74	5	is	be	AUX
faba-28	74	6	carried	carry	VERB
faba-28	74	7	out	out	ADP
faba-28	74	8	with	with	ADP
faba-28	74	9	a	a	DET
faba-28	74	10	view	view	NOUN
faba-28	74	11	to	to	ADP
faba-28	74	12	controlling	control	VERB
faba-28	74	13	the	the	DET
faba-28	74	14	activities	activity	NOUN
faba-28	74	15	of	of	ADP
faba-28	74	16	other	other	ADJ
faba-28	74	17	companies	company	NOUN
faba-28	74	18	,	,	PUNCT
faba-28	74	19	in	in	ADP
faba-28	74	20	this	this	DET
faba-28	74	21	case	case	NOUN
faba-28	74	22	regulating	regulate	VERB
faba-28	74	23	financial	financial	ADJ
faba-28	74	24	and	and	CCONJ
faba-28	74	25	operational	operational	ADJ
faba-28	74	26	policies	policy	NOUN
faba-28	74	27	.	.	PUNCT
faba-28	75	1	this	this	DET
faba-28	75	2	investment	investment	NOUN
faba-28	75	3	can	can	AUX
faba-28	75	4	be	be	AUX
faba-28	75	5	in	in	ADP
faba-28	75	6	the	the	DET
faba-28	75	7	form	form	NOUN
faba-28	75	8	of	of	ADP
faba-28	75	9	stocks	stock	NOUN
faba-28	75	10	,	,	PUNCT
faba-28	75	11	bonds	bond	NOUN
faba-28	75	12	,	,	PUNCT
faba-28	75	13	insurance	insurance	NOUN
faba-28	75	14	and	and	CCONJ
faba-28	75	15	others	other	NOUN
faba-28	75	16	.	.	PUNCT
faba-28	76	1	3	3	X
faba-28	76	2	)	)	PUNCT
faba-28	76	3	investment	investment	NOUN
faba-28	76	4	property	property	NOUN
faba-28	76	5	.	.	PUNCT
faba-28	77	1	investment	investment	NOUN
faba-28	77	2	property	property	NOUN
faba-28	77	3	is	be	AUX
faba-28	77	4	an	an	DET
faba-28	77	5	investment	investment	NOUN
faba-28	77	6	in	in	ADP
faba-28	77	7	land	land	NOUN
faba-28	77	8	and	and	CCONJ
faba-28	77	9	buildings	building	NOUN
faba-28	77	10	that	that	PRON
faba-28	77	11	are	be	AUX
faba-28	77	12	not	not	PART
faba-28	77	13	used	use	VERB
faba-28	77	14	or	or	CCONJ
faba-28	77	15	operated	operate	VERB
faba-28	77	16	by	by	ADP
faba-28	77	17	the	the	DET
faba-28	77	18	investing	invest	VERB
faba-28	77	19	company	company	NOUN
faba-28	77	20	or	or	CCONJ
faba-28	77	21	other	other	ADJ
faba-28	77	22	companies	company	NOUN
faba-28	77	23	in	in	ADP
faba-28	77	24	the	the	DET
faba-28	77	25	same	same	ADJ
faba-28	77	26	group	group	NOUN
faba-28	77	27	as	as	ADP
faba-28	77	28	the	the	DET
faba-28	77	29	investing	investing	NOUN
faba-28	77	30	company	company	NOUN
faba-28	77	31	.	.	PUNCT
faba-28	78	1	4	4	NUM
faba-28	78	2	)	)	PUNCT
faba-28	78	3	trade	trade	NOUN
faba-28	78	4	investment	investment	NOUN
faba-28	78	5	.	.	PUNCT
faba-28	79	1	trade	trade	NOUN
faba-28	79	2	investment	investment	NOUN
faba-28	79	3	is	be	AUX
faba-28	79	4	investment	investment	NOUN
faba-28	79	5	aimed	aim	VERB
faba-28	79	6	at	at	ADP
faba-28	79	7	facilitating	facilitate	VERB
faba-28	79	8	or	or	CCONJ
faba-28	79	9	maintaining	maintain	VERB
faba-28	79	10	business	business	NOUN
faba-28	79	11	or	or	CCONJ
faba-28	79	12	trade	trade	NOUN
faba-28	79	13	relations	relation	NOUN
faba-28	79	14	.	.	PUNCT
faba-28	80	1	investment	investment	NOUN
faba-28	80	2	property	property	NOUN
faba-28	80	3	one	one	NUM
faba-28	80	4	of	of	ADP
faba-28	80	5	the	the	DET
faba-28	80	6	investment	investment	NOUN
faba-28	80	7	activities	activity	NOUN
faba-28	80	8	carried	carry	VERB
faba-28	80	9	out	out	ADP
faba-28	80	10	by	by	ADP
faba-28	80	11	the	the	DET
faba-28	80	12	company	company	NOUN
faba-28	80	13	is	be	AUX
faba-28	80	14	through	through	ADP
faba-28	80	15	investment	investment	NOUN
faba-28	80	16	property	property	NOUN
faba-28	80	17	,	,	PUNCT
faba-28	80	18	this	this	DET
faba-28	80	19	investment	investment	NOUN
faba-28	80	20	property	property	NOUN
faba-28	80	21	can	can	AUX
faba-28	80	22	be	be	AUX
faba-28	80	23	in	in	ADP
faba-28	80	24	the	the	DET
faba-28	80	25	form	form	NOUN
faba-28	80	26	of	of	ADP
faba-28	80	27	land	land	NOUN
faba-28	80	28	or	or	CCONJ
faba-28	80	29	buildings	building	NOUN
faba-28	80	30	.	.	PUNCT
faba-28	81	1	this	this	DET
faba-28	81	2	investment	investment	NOUN
faba-28	81	3	property	property	NOUN
faba-28	81	4	is	be	AUX
faba-28	81	5	not	not	PART
faba-28	81	6	used	use	VERB
faba-28	81	7	by	by	ADP
faba-28	81	8	the	the	DET
faba-28	81	9	company	company	NOUN
faba-28	81	10	in	in	ADP
faba-28	81	11	carrying	carry	VERB
faba-28	81	12	out	out	ADP
faba-28	81	13	its	its	PRON
faba-28	81	14	operations	operation	NOUN
faba-28	81	15	.	.	PUNCT
faba-28	82	1	according	accord	VERB
faba-28	82	2	to	to	ADP
faba-28	82	3	the	the	DET
faba-28	82	4	international	international	ADJ
faba-28	82	5	accounting	accounting	NOUN
faba-28	82	6	standards	standard	NOUN
faba-28	82	7	(	(	PUNCT
faba-28	82	8	ias	ias	PROPN
faba-28	82	9	40.5	40.5	NUM
faba-28	82	10	)	)	PUNCT
faba-28	82	11	investment	investment	NOUN
faba-28	82	12	property	property	NOUN
faba-28	82	13	is	be	AUX
faba-28	82	14	"	"	PUNCT
faba-28	82	15	investment	investment	NOUN
faba-28	82	16	property	property	NOUN
faba-28	82	17	is	be	AUX
faba-28	82	18	property	property	NOUN
faba-28	82	19	(	(	PUNCT
faba-28	82	20	land	land	NOUN
faba-28	82	21	or	or	CCONJ
faba-28	82	22	a	a	DET
faba-28	82	23	building	building	NOUN
faba-28	82	24	or	or	CCONJ
faba-28	82	25	part	part	NOUN
faba-28	82	26	of	of	ADP
faba-28	82	27	a	a	DET
faba-28	82	28	building	building	NOUN
faba-28	82	29	or	or	CCONJ
faba-28	82	30	both	both	PRON
faba-28	82	31	)	)	PUNCT
faba-28	82	32	held	hold	VERB
faba-28	82	33	(	(	PUNCT
faba-28	82	34	by	by	ADP
faba-28	82	35	the	the	DET
faba-28	82	36	owner	owner	NOUN
faba-28	82	37	or	or	CCONJ
faba-28	82	38	by	by	ADP
faba-28	82	39	the	the	DET
faba-28	82	40	lessee	lessee	NOUN
faba-28	82	41	under	under	ADP
faba-28	82	42	a	a	DET
faba-28	82	43	finance	finance	NOUN
faba-28	82	44	lease	lease	NOUN
faba-28	82	45	)	)	PUNCT
faba-28	82	46	to	to	PART
faba-28	82	47	earn	earn	VERB
faba-28	82	48	rentals	rental	NOUN
faba-28	82	49	or	or	CCONJ
faba-28	82	50	for	for	ADP
faba-28	82	51	capital	capital	NOUN
faba-28	82	52	appreciation	appreciation	NOUN
faba-28	82	53	or	or	CCONJ
faba-28	82	54	both	both	PRON
faba-28	82	55	.	.	PUNCT
faba-28	82	56	"	"	PUNCT
faba-28	83	1	while	while	SCONJ
faba-28	83	2	the	the	DET
faba-28	83	3	indonesian	indonesian	PROPN
faba-28	83	4	institute	institute	PROPN
faba-28	83	5	of	of	ADP
faba-28	83	6	accountants	accountant	NOUN
faba-28	83	7	(	(	PUNCT
faba-28	83	8	2009	2009	NUM
faba-28	83	9	:	:	PUNCT
faba-28	83	10	13.2	13.2	NUM
faba-28	83	11	)	)	PUNCT
faba-28	83	12	argues	argue	VERB
faba-28	83	13	that	that	SCONJ
faba-28	83	14	investment	investment	NOUN
faba-28	83	15	property	property	NOUN
faba-28	83	16	is	be	AUX
faba-28	83	17	"	"	PUNCT
faba-28	83	18	investment	investment	NOUN
faba-28	83	19	property	property	NOUN
faba-28	83	20	is	be	AUX
faba-28	83	21	property	property	NOUN
faba-28	83	22	(	(	PUNCT
faba-28	83	23	land	land	NOUN
faba-28	83	24	or	or	CCONJ
faba-28	83	25	building	building	NOUN
faba-28	83	26	)	)	PUNCT
faba-28	83	27	or	or	CCONJ
faba-28	83	28	part	part	NOUN
faba-28	83	29	of	of	ADP
faba-28	83	30	a	a	DET
faba-28	83	31	building	building	NOUN
faba-28	83	32	or	or	CCONJ
faba-28	83	33	both	both	PRON
faba-28	83	34	)	)	PUNCT
faba-28	83	35	that	that	PRON
faba-28	83	36	is	be	AUX
faba-28	83	37	controlled	control	VERB
faba-28	83	38	(	(	PUNCT
faba-28	83	39	by	by	ADP
faba-28	83	40	the	the	DET
faba-28	83	41	owner	owner	NOUN
faba-28	83	42	or	or	CCONJ
faba-28	83	43	lessee	lessee	NOUN
faba-28	83	44	/	/	SYM
faba-28	83	45	lessee	lessee	NOUN
faba-28	83	46	through	through	ADP
faba-28	83	47	a	a	DET
faba-28	83	48	finance	finance	NOUN
faba-28	83	49	lease	lease	NOUN
faba-28	83	50	)	)	PUNCT
faba-28	83	51	to	to	PART
faba-28	83	52	produce	produce	VERB
faba-28	83	53	a	a	DET
faba-28	83	54	rental	rental	NOUN
faba-28	83	55	or	or	CCONJ
faba-28	83	56	for	for	ADP
faba-28	83	57	an	an	DET
faba-28	83	58	increase	increase	NOUN
faba-28	83	59	in	in	ADP
faba-28	83	60	value	value	NOUN
faba-28	83	61	or	or	CCONJ
faba-28	83	62	both	both	PRON
faba-28	83	63	,	,	PUNCT
faba-28	83	64	and	and	CCONJ
faba-28	83	65	not	not	PART
faba-28	83	66	to	to	PART
faba-28	83	67	:	:	PUNCT
faba-28	83	68	1	1	X
faba-28	83	69	.	.	X
faba-28	83	70	used	use	VERB
faba-28	83	71	in	in	ADP
faba-28	83	72	the	the	DET
faba-28	83	73	production	production	NOUN
faba-28	83	74	or	or	CCONJ
faba-28	83	75	supply	supply	NOUN
faba-28	83	76	of	of	ADP
faba-28	83	77	goods	good	NOUN
faba-28	83	78	or	or	CCONJ
faba-28	83	79	services	service	NOUN
faba-28	83	80	for	for	ADP
faba-28	83	81	administrative	administrative	ADJ
faba-28	83	82	purposes	purpose	NOUN
faba-28	83	83	;	;	PUNCT
faba-28	83	84	or	or	CCONJ
faba-28	83	85	2	2	X
faba-28	83	86	.	.	PUNCT
faba-28	83	87	sold	sell	VERB
faba-28	83	88	in	in	ADP
faba-28	83	89	daily	daily	ADJ
faba-28	83	90	business	business	NOUN
faba-28	83	91	activities	activity	NOUN
faba-28	83	92	.	.	PUNCT
faba-28	84	1	"	"	PUNCT
faba-28	84	2	investment	investment	NOUN
faba-28	84	3	property	property	NOUN
faba-28	84	4	is	be	AUX
faba-28	84	5	recognized	recognize	VERB
faba-28	84	6	as	as	ADP
faba-28	84	7	an	an	DET
faba-28	84	8	asset	asset	NOUN
faba-28	84	9	if	if	SCONJ
faba-28	84	10	there	there	PRON
faba-28	84	11	is	be	VERB
faba-28	84	12	a	a	DET
faba-28	84	13	high	high	ADJ
faba-28	84	14	probability	probability	NOUN
faba-28	84	15	that	that	SCONJ
faba-28	84	16	the	the	DET
faba-28	84	17	company	company	NOUN
faba-28	84	18	will	will	AUX
faba-28	84	19	obtain	obtain	VERB
faba-28	84	20	future	future	ADJ
faba-28	84	21	economic	economic	ADJ
faba-28	84	22	benefits	benefit	NOUN
faba-28	84	23	from	from	ADP
faba-28	84	24	the	the	DET
faba-28	84	25	contribution	contribution	NOUN
faba-28	84	26	of	of	ADP
faba-28	84	27	the	the	DET
faba-28	84	28	asset	asset	NOUN
faba-28	84	29	and	and	CCONJ
faba-28	84	30	the	the	DET
faba-28	84	31	cost	cost	NOUN
faba-28	84	32	of	of	ADP
faba-28	84	33	the	the	DET
faba-28	84	34	asset	asset	NOUN
faba-28	84	35	can	can	AUX
faba-28	84	36	be	be	AUX
faba-28	84	37	measured	measure	VERB
faba-28	84	38	reliably	reliably	ADV
faba-28	84	39	.	.	PUNCT
faba-28	85	1	at	at	ADP
faba-28	85	2	the	the	DET
faba-28	85	3	initial	initial	ADJ
faba-28	85	4	measurement	measurement	NOUN
faba-28	85	5	,	,	PUNCT
faba-28	85	6	investment	investment	NOUN
faba-28	85	7	property	property	NOUN
faba-28	85	8	is	be	AUX
faba-28	85	9	recognized	recognize	VERB
faba-28	85	10	at	at	ADP
faba-28	85	11	its	its	PRON
faba-28	85	12	acquisition	acquisition	NOUN
faba-28	85	13	cost	cost	NOUN
faba-28	85	14	,	,	PUNCT
faba-28	85	15	which	which	PRON
faba-28	85	16	consists	consist	VERB
faba-28	85	17	of	of	ADP
faba-28	85	18	the	the	DET
faba-28	85	19	purchase	purchase	NOUN
faba-28	85	20	price	price	NOUN
faba-28	85	21	and	and	CCONJ
faba-28	85	22	transaction	transaction	NOUN
faba-28	85	23	costs	cost	NOUN
faba-28	85	24	that	that	PRON
faba-28	85	25	can	can	AUX
faba-28	85	26	be	be	AUX
faba-28	85	27	directly	directly	ADV
faba-28	85	28	distributed	distribute	VERB
faba-28	85	29	.	.	PUNCT
faba-28	86	1	a	a	DET
faba-28	86	2	company	company	NOUN
faba-28	86	3	can	can	AUX
faba-28	86	4	choose	choose	VERB
faba-28	86	5	to	to	PART
faba-28	86	6	measure	measure	VERB
faba-28	86	7	all	all	DET
faba-28	86	8	subsequent	subsequent	ADJ
faba-28	86	9	investment	investment	NOUN
faba-28	86	10	properties	property	NOUN
faba-28	86	11	using	use	VERB
faba-28	86	12	one	one	NUM
faba-28	86	13	of	of	ADP
faba-28	86	14	the	the	DET
faba-28	86	15	following	follow	VERB
faba-28	86	16	models	model	NOUN
faba-28	86	17	:	:	PUNCT
faba-28	86	18	1	1	X
faba-28	86	19	.	.	X
faba-28	86	20	the	the	DET
faba-28	86	21	cost	cost	NOUN
faba-28	86	22	model	model	NOUN
faba-28	86	23	,	,	PUNCT
faba-28	86	24	which	which	PRON
faba-28	86	25	measures	measure	VERB
faba-28	86	26	investment	investment	NOUN
faba-28	86	27	properties	property	NOUN
faba-28	86	28	at	at	ADP
faba-28	86	29	cost	cost	NOUN
faba-28	86	30	less	less	ADV
faba-28	86	31	accumulated	accumulate	VERB
faba-28	86	32	depreciation	depreciation	NOUN
faba-28	86	33	and	and	CCONJ
faba-28	86	34	impairment	impairment	ADJ
faba-28	86	35	losses	loss	NOUN
faba-28	86	36	.	.	PUNCT
faba-28	87	1	2	2	X
faba-28	87	2	.	.	X
faba-28	87	3	fair	fair	ADJ
faba-28	87	4	value	value	NOUN
faba-28	87	5	model	model	NOUN
faba-28	87	6	,	,	PUNCT
faba-28	87	7	which	which	PRON
faba-28	87	8	measures	measure	VERB
faba-28	87	9	investment	investment	NOUN
faba-28	87	10	property	property	NOUN
faba-28	87	11	at	at	ADP
faba-28	87	12	fair	fair	ADJ
faba-28	87	13	value	value	NOUN
faba-28	87	14	.	.	PUNCT
faba-28	88	1	gains	gain	NOUN
faba-28	88	2	and	and	CCONJ
faba-28	88	3	losses	loss	NOUN
faba-28	88	4	from	from	ADP
faba-28	88	5	changes	change	NOUN
faba-28	88	6	in	in	ADP
faba-28	88	7	fair	fair	ADJ
faba-28	88	8	value	value	NOUN
faba-28	88	9	are	be	AUX
faba-28	88	10	recognized	recognize	VERB
faba-28	88	11	in	in	ADP
faba-28	88	12	profit	profit	NOUN
faba-28	88	13	or	or	CCONJ
faba-28	88	14	loss	loss	NOUN
faba-28	88	15	when	when	SCONJ
faba-28	88	16	incurred	incur	VERB
faba-28	88	17	surtikanti	surtikanti	PROPN
faba-28	88	18	/	/	SYM
faba-28	88	19	finance	finance	NOUN
faba-28	88	20	,	,	PUNCT
faba-28	88	21	accounting	accounting	NOUN
faba-28	88	22	and	and	CCONJ
faba-28	88	23	business	business	NOUN
faba-28	88	24	analysis	analysis	NOUN
faba-28	88	25	2	2	NUM
faba-28	88	26	(	(	PUNCT
faba-28	88	27	1	1	NUM
faba-28	88	28	)	)	PUNCT
faba-28	88	29	2020	2020	NUM
faba-28	88	30	5	5	NUM
faba-28	88	31	fair	fair	ADJ
faba-28	88	32	value	value	NOUN
faba-28	88	33	the	the	DET
faba-28	88	34	fair	fair	ADJ
faba-28	88	35	value	value	NOUN
faba-28	88	36	of	of	ADP
faba-28	88	37	an	an	DET
faba-28	88	38	asset	asset	NOUN
faba-28	88	39	can	can	AUX
faba-28	88	40	be	be	AUX
faba-28	88	41	determined	determine	VERB
faba-28	88	42	in	in	ADP
faba-28	88	43	accordance	accordance	NOUN
faba-28	88	44	with	with	ADP
faba-28	88	45	market	market	NOUN
faba-28	88	46	value	value	NOUN
faba-28	88	47	.	.	PUNCT
faba-28	89	1	because	because	SCONJ
faba-28	89	2	many	many	ADJ
faba-28	89	3	ifrs	ifrs	NOUN
faba-28	89	4	use	use	VERB
faba-28	89	5	mark	mark	NOUN
faba-28	89	6	-	-	PUNCT
faba-28	89	7	to	to	ADP
faba-28	89	8	-	-	PUNCT
faba-28	89	9	market	market	NOUN
faba-28	89	10	basis	basis	NOUN
faba-28	89	11	as	as	ADP
faba-28	89	12	a	a	DET
faba-28	89	13	basis	basis	NOUN
faba-28	89	14	for	for	ADP
faba-28	89	15	valuation	valuation	NOUN
faba-28	89	16	.	.	PUNCT
faba-28	90	1	if	if	SCONJ
faba-28	90	2	there	there	PRON
faba-28	90	3	is	be	VERB
faba-28	90	4	no	no	DET
faba-28	90	5	market	market	NOUN
faba-28	90	6	value	value	NOUN
faba-28	90	7	that	that	PRON
faba-28	90	8	can	can	AUX
faba-28	90	9	be	be	AUX
faba-28	90	10	used	use	VERB
faba-28	90	11	as	as	ADP
faba-28	90	12	fair	fair	ADJ
faba-28	90	13	value	value	NOUN
faba-28	90	14	,	,	PUNCT
faba-28	90	15	the	the	DET
faba-28	90	16	valuation	valuation	NOUN
faba-28	90	17	basis	basis	NOUN
faba-28	90	18	can	can	AUX
faba-28	90	19	use	use	VERB
faba-28	90	20	a	a	DET
faba-28	90	21	mark	mark	NOUN
faba-28	90	22	-	-	PUNCT
faba-28	90	23	to	to	ADP
faba-28	90	24	-	-	PUNCT
faba-28	90	25	model	model	NOUN
faba-28	90	26	basis	basis	NOUN
faba-28	90	27	or	or	CCONJ
faba-28	90	28	by	by	ADP
faba-28	90	29	using	use	VERB
faba-28	90	30	techniques	technique	NOUN
faba-28	90	31	with	with	ADP
faba-28	90	32	the	the	DET
faba-28	90	33	assistance	assistance	NOUN
faba-28	90	34	of	of	ADP
faba-28	90	35	an	an	DET
faba-28	90	36	independent	independent	ADJ
faba-28	90	37	appraisal	appraisal	NOUN
faba-28	90	38	service	service	NOUN
faba-28	90	39	.	.	PUNCT
faba-28	91	1	according	accord	VERB
faba-28	91	2	to	to	ADP
faba-28	91	3	the	the	DET
faba-28	91	4	indonesian	indonesian	PROPN
faba-28	91	5	institute	institute	PROPN
faba-28	91	6	of	of	ADP
faba-28	91	7	accountants	accountant	NOUN
faba-28	91	8	(	(	PUNCT
faba-28	91	9	2009	2009	NUM
faba-28	91	10	:	:	PUNCT
faba-28	91	11	13.1	13.1	NUM
faba-28	91	12	)	)	PUNCT
faba-28	91	13	,	,	PUNCT
faba-28	91	14	argues	argue	VERB
faba-28	91	15	that	that	SCONJ
faba-28	91	16	fair	fair	ADJ
faba-28	91	17	value	value	NOUN
faba-28	91	18	is	be	AUX
faba-28	91	19	"	"	PUNCT
faba-28	91	20	fair	fair	ADJ
faba-28	91	21	value	value	NOUN
faba-28	91	22	is	be	AUX
faba-28	91	23	an	an	DET
faba-28	91	24	amount	amount	NOUN
faba-28	91	25	that	that	PRON
faba-28	91	26	is	be	AUX
faba-28	91	27	used	use	VERB
faba-28	91	28	to	to	PART
faba-28	91	29	measure	measure	VERB
faba-28	91	30	assets	asset	NOUN
faba-28	91	31	that	that	PRON
faba-28	91	32	can	can	AUX
faba-28	91	33	be	be	AUX
faba-28	91	34	exchanged	exchange	VERB
faba-28	91	35	through	through	ADP
faba-28	91	36	an	an	DET
faba-28	91	37	arm	arm	NOUN
faba-28	91	38	's	's	PART
faba-28	91	39	length	length	NOUN
faba-28	91	40	transaction	transaction	NOUN
faba-28	91	41	involving	involve	VERB
faba-28	91	42	parties	party	NOUN
faba-28	91	43	who	who	PRON
faba-28	91	44	wish	wish	VERB
faba-28	91	45	and	and	CCONJ
faba-28	91	46	have	have	VERB
faba-28	91	47	adequate	adequate	ADJ
faba-28	91	48	knowledge	knowledge	NOUN
faba-28	91	49	.	.	PUNCT
faba-28	91	50	"	"	PUNCT
faba-28	92	1	meanwhile	meanwhile	ADV
faba-28	92	2	,	,	PUNCT
faba-28	92	3	according	accord	VERB
faba-28	92	4	to	to	ADP
faba-28	92	5	hennie	hennie	PROPN
faba-28	92	6	van	van	PROPN
faba-28	92	7	greuning	greuning	NOUN
faba-28	92	8	,	,	PUNCT
faba-28	92	9	translated	translate	VERB
faba-28	92	10	by	by	ADP
faba-28	92	11	edward	edward	PROPN
faba-28	92	12	tanujaya	tanujaya	PROPN
faba-28	92	13	(	(	PUNCT
faba-28	92	14	2005	2005	NUM
faba-28	92	15	:	:	SYM
faba-28	92	16	295	295	NUM
faba-28	92	17	)	)	PUNCT
faba-28	92	18	argues	argue	VERB
faba-28	92	19	that	that	SCONJ
faba-28	92	20	fair	fair	ADJ
faba-28	92	21	value	value	NOUN
faba-28	92	22	is	be	AUX
faba-28	92	23	"	"	PUNCT
faba-28	92	24	fair	fair	ADJ
faba-28	92	25	value	value	NOUN
faba-28	92	26	is	be	AUX
faba-28	92	27	an	an	DET
faba-28	92	28	amount	amount	NOUN
faba-28	92	29	that	that	PRON
faba-28	92	30	can	can	AUX
faba-28	92	31	be	be	AUX
faba-28	92	32	used	use	VERB
faba-28	92	33	as	as	ADP
faba-28	92	34	a	a	DET
faba-28	92	35	basis	basis	NOUN
faba-28	92	36	for	for	ADP
faba-28	92	37	exchanging	exchange	VERB
faba-28	92	38	assets	asset	NOUN
faba-28	92	39	or	or	CCONJ
faba-28	92	40	settling	settle	VERB
faba-28	92	41	obligations	obligation	NOUN
faba-28	92	42	between	between	ADP
faba-28	92	43	parties	party	NOUN
faba-28	92	44	who	who	PRON
faba-28	92	45	are	be	AUX
faba-28	92	46	knowledgeable	knowledgeable	ADJ
faba-28	92	47	and	and	CCONJ
faba-28	92	48	wish	wish	VERB
faba-28	92	49	to	to	PART
faba-28	92	50	conduct	conduct	VERB
faba-28	92	51	arm	arm	NOUN
faba-28	92	52	's	's	PART
faba-28	92	53	length	length	NOUN
faba-28	92	54	transactions	transaction	NOUN
faba-28	92	55	.	.	PUNCT
faba-28	92	56	"	"	PUNCT
faba-28	93	1	fair	fair	ADJ
faba-28	93	2	value	value	NOUN
faba-28	93	3	advantages	advantage	NOUN
faba-28	93	4	include	include	VERB
faba-28	93	5	:	:	PUNCT
faba-28	93	6	1	1	X
faba-28	93	7	.	.	X
faba-28	93	8	financial	financial	ADJ
faba-28	93	9	statements	statement	NOUN
faba-28	93	10	become	become	VERB
faba-28	93	11	more	more	ADV
faba-28	93	12	relevant	relevant	ADJ
faba-28	93	13	for	for	ADP
faba-28	93	14	the	the	DET
faba-28	93	15	basis	basis	NOUN
faba-28	93	16	of	of	ADP
faba-28	93	17	decision	decision	NOUN
faba-28	93	18	making	make	VERB
faba-28	93	19	2	2	NUM
faba-28	93	20	.	.	PUNCT
faba-28	93	21	improve	improve	VERB
faba-28	93	22	the	the	DET
faba-28	93	23	comparability	comparability	NOUN
faba-28	93	24	of	of	ADP
faba-28	93	25	financial	financial	ADJ
faba-28	93	26	statements	statement	NOUN
faba-28	93	27	.	.	PUNCT
faba-28	94	1	3	3	X
faba-28	94	2	.	.	X
faba-28	94	3	information	information	NOUN
faba-28	94	4	is	be	AUX
faba-28	94	5	closer	close	ADJ
faba-28	94	6	to	to	ADP
faba-28	94	7	what	what	PRON
faba-28	94	8	users	user	NOUN
faba-28	94	9	of	of	ADP
faba-28	94	10	financial	financial	ADJ
faba-28	94	11	statements	statement	NOUN
faba-28	94	12	want	want	VERB
faba-28	94	13	.	.	PUNCT
faba-28	95	1	profit	profit	NOUN
faba-28	95	2	every	every	DET
faba-28	95	3	company	company	NOUN
faba-28	95	4	will	will	AUX
faba-28	95	5	try	try	VERB
faba-28	95	6	to	to	PART
faba-28	95	7	get	get	VERB
faba-28	95	8	as	as	ADV
faba-28	95	9	much	much	ADJ
faba-28	95	10	profit	profit	NOUN
faba-28	95	11	as	as	ADP
faba-28	95	12	possible	possible	ADJ
faba-28	95	13	,	,	PUNCT
faba-28	95	14	because	because	SCONJ
faba-28	95	15	profit	profit	NOUN
faba-28	95	16	is	be	AUX
faba-28	95	17	one	one	NUM
faba-28	95	18	of	of	ADP
faba-28	95	19	the	the	DET
faba-28	95	20	measurement	measurement	NOUN
faba-28	95	21	tools	tool	NOUN
faba-28	95	22	to	to	PART
faba-28	95	23	measure	measure	VERB
faba-28	95	24	company	company	NOUN
faba-28	95	25	performance	performance	NOUN
faba-28	95	26	.	.	PUNCT
faba-28	96	1	the	the	PRON
faba-28	96	2	greater	great	ADJ
faba-28	96	3	the	the	DET
faba-28	96	4	profits	profit	NOUN
faba-28	96	5	obtained	obtain	VERB
faba-28	96	6	,	,	PUNCT
faba-28	96	7	the	the	PRON
faba-28	96	8	better	well	ADJ
faba-28	96	9	the	the	DET
faba-28	96	10	performance	performance	NOUN
faba-28	96	11	of	of	ADP
faba-28	96	12	the	the	DET
faba-28	96	13	company	company	NOUN
faba-28	96	14	.	.	PUNCT
faba-28	97	1	wild	wild	ADJ
faba-28	97	2	and	and	CCONJ
faba-28	97	3	subramanyam	subramanyam	NOUN
faba-28	97	4	(	(	PUNCT
faba-28	97	5	2014	2014	NUM
faba-28	97	6	:	:	PUNCT
faba-28	97	7	25	25	NUM
faba-28	97	8	)	)	PUNCT
faba-28	97	9	,	,	PUNCT
faba-28	97	10	states	state	VERB
faba-28	97	11	earnings	earning	NOUN
faba-28	97	12	or	or	CCONJ
faba-28	97	13	net	net	ADJ
faba-28	97	14	income	income	NOUN
faba-28	97	15	indicates	indicate	VERB
faba-28	97	16	company	company	NOUN
faba-28	97	17	profitability	profitability	NOUN
faba-28	97	18	.	.	PUNCT
faba-28	98	1	earnings	earning	NOUN
faba-28	98	2	reflect	reflect	VERB
faba-28	98	3	returns	return	NOUN
faba-28	98	4	to	to	ADP
faba-28	98	5	equity	equity	NOUN
faba-28	98	6	holders	holder	NOUN
faba-28	98	7	for	for	ADP
faba-28	98	8	the	the	DET
faba-28	98	9	period	period	NOUN
faba-28	98	10	concerned	concern	VERB
faba-28	98	11	,	,	PUNCT
faba-28	98	12	while	while	SCONJ
faba-28	98	13	items	item	NOUN
faba-28	98	14	in	in	ADP
faba-28	98	15	the	the	DET
faba-28	98	16	report	report	NOUN
faba-28	98	17	detail	detail	NOUN
faba-28	98	18	how	how	SCONJ
faba-28	98	19	profits	profit	NOUN
faba-28	98	20	are	be	AUX
faba-28	98	21	earned	earn	VERB
faba-28	98	22	"	"	PUNCT
faba-28	98	23	.	.	PUNCT
faba-28	99	1	whereas	whereas	SCONJ
faba-28	99	2	according	accord	VERB
faba-28	99	3	to	to	ADP
faba-28	99	4	l.m	l.m	PROPN
faba-28	99	5	.	.	PROPN
faba-28	99	6	samryn	samryn	PROPN
faba-28	99	7	(	(	PUNCT
faba-28	99	8	2012	2012	NUM
faba-28	99	9	:	:	PUNCT
faba-28	99	10	429	429	NUM
faba-28	99	11	)	)	PUNCT
faba-28	99	12	,	,	PUNCT
faba-28	99	13	"	"	PUNCT
faba-28	99	14	profit	profit	NOUN
faba-28	99	15	is	be	AUX
faba-28	99	16	a	a	DET
faba-28	99	17	source	source	NOUN
faba-28	99	18	of	of	ADP
faba-28	99	19	internal	internal	ADJ
faba-28	99	20	funds	fund	NOUN
faba-28	99	21	which	which	PRON
faba-28	99	22	can	can	AUX
faba-28	99	23	be	be	AUX
faba-28	99	24	obtained	obtain	VERB
faba-28	99	25	from	from	ADP
faba-28	99	26	normal	normal	ADJ
faba-28	99	27	company	company	NOUN
faba-28	99	28	activities	activity	NOUN
faba-28	99	29	that	that	PRON
faba-28	99	30	are	be	AUX
faba-28	99	31	not	not	PART
faba-28	99	32	requires	require	VERB
faba-28	99	33	extra	extra	ADJ
faba-28	99	34	costs	cost	NOUN
faba-28	99	35	for	for	ADP
faba-28	99	36	storage	storage	NOUN
faba-28	99	37	and	and	CCONJ
faba-28	99	38	use	use	VERB
faba-28	99	39	"	"	PUNCT
faba-28	99	40	net	net	ADJ
faba-28	99	41	income	income	NOUN
faba-28	99	42	is	be	AUX
faba-28	99	43	an	an	DET
faba-28	99	44	indicator	indicator	NOUN
faba-28	99	45	of	of	ADP
faba-28	99	46	the	the	DET
faba-28	99	47	company	company	NOUN
faba-28	99	48	's	's	PART
faba-28	99	49	performance	performance	NOUN
faba-28	99	50	in	in	ADP
faba-28	99	51	a	a	DET
faba-28	99	52	period	period	NOUN
faba-28	99	53	and	and	CCONJ
faba-28	99	54	can	can	AUX
faba-28	99	55	be	be	AUX
faba-28	99	56	used	use	VERB
faba-28	99	57	to	to	PART
faba-28	99	58	do	do	VERB
faba-28	99	59	evaluations	evaluation	NOUN
faba-28	99	60	of	of	ADP
faba-28	99	61	the	the	DET
faba-28	99	62	company	company	NOUN
faba-28	99	63	,	,	PUNCT
faba-28	99	64	among	among	ADP
faba-28	99	65	others	other	NOUN
faba-28	99	66	:	:	PUNCT
faba-28	99	67	evaluating	evaluate	VERB
faba-28	99	68	the	the	DET
faba-28	99	69	company	company	NOUN
faba-28	99	70	's	's	PART
faba-28	99	71	past	past	ADJ
faba-28	99	72	performance	performance	NOUN
faba-28	99	73	,	,	PUNCT
faba-28	99	74	can	can	AUX
faba-28	99	75	be	be	AUX
faba-28	99	76	used	use	VERB
faba-28	99	77	to	to	PART
faba-28	99	78	predict	predict	VERB
faba-28	99	79	the	the	DET
faba-28	99	80	company	company	NOUN
faba-28	99	81	's	's	PART
faba-28	99	82	performance	performance	NOUN
faba-28	99	83	in	in	ADP
faba-28	99	84	the	the	DET
faba-28	99	85	future	future	NOUN
faba-28	99	86	,	,	PUNCT
faba-28	99	87	and	and	CCONJ
faba-28	99	88	can	can	AUX
faba-28	99	89	help	help	VERB
faba-28	99	90	assess	assess	VERB
faba-28	99	91	the	the	DET
faba-28	99	92	uncertainty	uncertainty	NOUN
faba-28	99	93	of	of	ADP
faba-28	99	94	future	future	ADJ
faba-28	99	95	cash	cash	NOUN
faba-28	99	96	flows	flow	VERB
faba-28	99	97	front	front	NOUN
faba-28	99	98	(	(	PUNCT
faba-28	99	99	schroeder	schroeder	PROPN
faba-28	99	100	et	et	PROPN
faba-28	99	101	al	al	PROPN
faba-28	99	102	,	,	PUNCT
faba-28	99	103	2009	2009	NUM
faba-28	99	104	)	)	PUNCT
faba-28	99	105	.	.	PUNCT
faba-28	100	1	the	the	DET
faba-28	100	2	calculation	calculation	NOUN
faba-28	100	3	of	of	ADP
faba-28	100	4	a	a	DET
faba-28	100	5	company	company	NOUN
faba-28	100	6	's	's	PART
faba-28	100	7	profits	profit	NOUN
faba-28	100	8	is	be	AUX
faba-28	100	9	done	do	VERB
faba-28	100	10	every	every	DET
faba-28	100	11	month	month	NOUN
faba-28	100	12	,	,	PUNCT
faba-28	100	13	but	but	CCONJ
faba-28	100	14	for	for	ADP
faba-28	100	15	practical	practical	ADJ
faba-28	100	16	purposes	purpose	NOUN
faba-28	100	17	the	the	DET
faba-28	100	18	calculation	calculation	NOUN
faba-28	100	19	of	of	ADP
faba-28	100	20	profits	profit	NOUN
faba-28	100	21	is	be	AUX
faba-28	100	22	done	do	VERB
faba-28	100	23	at	at	ADP
faba-28	100	24	the	the	DET
faba-28	100	25	end	end	NOUN
faba-28	100	26	of	of	ADP
faba-28	100	27	the	the	DET
faba-28	100	28	accounting	accounting	NOUN
faba-28	100	29	period	period	NOUN
faba-28	100	30	.	.	PUNCT
faba-28	101	1	this	this	DET
faba-28	101	2	calculation	calculation	NOUN
faba-28	101	3	is	be	AUX
faba-28	101	4	stated	state	VERB
faba-28	101	5	in	in	ADP
faba-28	101	6	an	an	DET
faba-28	101	7	income	income	NOUN
faba-28	101	8	statement	statement	NOUN
faba-28	101	9	.	.	PUNCT
faba-28	102	1	calculation	calculation	NOUN
faba-28	102	2	of	of	ADP
faba-28	102	3	profit	profit	NOUN
faba-28	102	4	and	and	CCONJ
faba-28	102	5	loss	loss	NOUN
faba-28	102	6	has	have	VERB
faba-28	102	7	two	two	NUM
faba-28	102	8	objectives	objective	NOUN
faba-28	102	9	,	,	PUNCT
faba-28	102	10	namely	namely	ADV
faba-28	102	11	:	:	PUNCT
faba-28	102	12	1	1	X
faba-28	102	13	.	.	X
faba-28	102	14	internal	internal	ADJ
faba-28	102	15	purpose	purpose	NOUN
faba-28	102	16	this	this	DET
faba-28	102	17	goal	goal	NOUN
faba-28	102	18	relates	relate	VERB
faba-28	102	19	to	to	ADP
faba-28	102	20	the	the	DET
faba-28	102	21	leadership	leadership	NOUN
faba-28	102	22	's	's	PART
faba-28	102	23	efforts	effort	NOUN
faba-28	102	24	to	to	PART
faba-28	102	25	direct	direct	VERB
faba-28	102	26	the	the	DET
faba-28	102	27	company	company	NOUN
faba-28	102	28	's	's	PART
faba-28	102	29	activities	activity	NOUN
faba-28	102	30	towards	towards	ADP
faba-28	102	31	profitable	profitable	ADJ
faba-28	102	32	activities	activity	NOUN
faba-28	102	33	.	.	PUNCT
faba-28	103	1	information	information	NOUN
faba-28	103	2	about	about	ADP
faba-28	103	3	profits	profit	NOUN
faba-28	103	4	can	can	AUX
faba-28	103	5	be	be	AUX
faba-28	103	6	used	use	VERB
faba-28	103	7	for	for	SCONJ
faba-28	103	8	company	company	NOUN
faba-28	103	9	leaders	leader	NOUN
faba-28	103	10	to	to	PART
faba-28	103	11	evaluate	evaluate	VERB
faba-28	103	12	the	the	DET
faba-28	103	13	company	company	NOUN
faba-28	103	14	's	's	PART
faba-28	103	15	operating	operating	NOUN
faba-28	103	16	activities	activity	NOUN
faba-28	103	17	in	in	ADP
faba-28	103	18	the	the	DET
faba-28	103	19	past	past	ADJ
faba-28	103	20	period	period	NOUN
faba-28	103	21	,	,	PUNCT
faba-28	103	22	conduct	conduct	VERB
faba-28	103	23	analysis	analysis	NOUN
faba-28	103	24	and	and	CCONJ
faba-28	103	25	improve	improve	VERB
faba-28	103	26	to	to	PART
faba-28	103	27	improve	improve	VERB
faba-28	103	28	the	the	DET
faba-28	103	29	ability	ability	NOUN
faba-28	103	30	of	of	ADP
faba-28	103	31	business	business	NOUN
faba-28	103	32	units	unit	NOUN
faba-28	103	33	to	to	PART
faba-28	103	34	generate	generate	VERB
faba-28	103	35	profits	profit	NOUN
faba-28	103	36	.	.	PUNCT
faba-28	104	1	2	2	X
faba-28	104	2	.	.	X
faba-28	104	3	external	external	ADJ
faba-28	104	4	purpose	purpose	NOUN
faba-28	104	5	the	the	DET
faba-28	104	6	profit	profit	NOUN
faba-28	104	7	calculation	calculation	NOUN
faba-28	104	8	is	be	AUX
faba-28	104	9	intended	intend	VERB
faba-28	104	10	to	to	PART
faba-28	104	11	provide	provide	VERB
faba-28	104	12	liability	liability	NOUN
faba-28	104	13	to	to	ADP
faba-28	104	14	shareholders	shareholder	NOUN
faba-28	104	15	,	,	PUNCT
faba-28	104	16	for	for	ADP
faba-28	104	17	tax	tax	NOUN
faba-28	104	18	purposes	purpose	NOUN
faba-28	104	19	,	,	PUNCT
faba-28	104	20	for	for	ADP
faba-28	104	21	issuance	issuance	NOUN
faba-28	104	22	of	of	ADP
faba-28	104	23	shares	share	NOUN
faba-28	104	24	on	on	ADP
faba-28	104	25	the	the	DET
faba-28	104	26	stock	stock	NOUN
faba-28	104	27	exchange	exchange	NOUN
faba-28	104	28	and	and	CCONJ
faba-28	104	29	requests	request	NOUN
faba-28	104	30	for	for	ADP
faba-28	104	31	credit	credit	NOUN
faba-28	104	32	to	to	ADP
faba-28	104	33	banks	bank	NOUN
faba-28	104	34	.	.	PUNCT
faba-28	105	1	profit	profit	NOUN
faba-28	105	2	is	be	AUX
faba-28	105	3	important	important	ADJ
faba-28	105	4	information	information	NOUN
faba-28	105	5	in	in	ADP
faba-28	105	6	a	a	DET
faba-28	105	7	financial	financial	ADJ
faba-28	105	8	statement	statement	NOUN
faba-28	105	9	.	.	PUNCT
faba-28	106	1	this	this	DET
faba-28	106	2	statement	statement	NOUN
faba-28	106	3	is	be	AUX
faba-28	106	4	based	base	VERB
faba-28	106	5	on	on	ADP
faba-28	106	6	sofyan	sofyan	PROPN
faba-28	106	7	syahri	syahri	PROPN
faba-28	106	8	harahap	harahap	PROPN
faba-28	106	9	(	(	PUNCT
faba-28	106	10	2007	2007	NUM
faba-28	106	11	:	:	SYM
faba-28	106	12	297	297	NUM
faba-28	106	13	)	)	PUNCT
faba-28	106	14	stating	state	VERB
faba-28	106	15	that	that	DET
faba-28	106	16	profit	profit	NOUN
faba-28	106	17	is	be	AUX
faba-28	106	18	the	the	DET
faba-28	106	19	most	most	ADV
faba-28	106	20	important	important	ADJ
faba-28	106	21	information	information	NOUN
faba-28	106	22	in	in	ADP
faba-28	106	23	this	this	DET
faba-28	106	24	figure	figure	NOUN
faba-28	106	25	is	be	AUX
faba-28	106	26	most	most	ADV
faba-28	106	27	important	important	ADJ
faba-28	106	28	for	for	ADP
faba-28	106	29	:	:	PUNCT
faba-28	106	30	1	1	NUM
faba-28	106	31	)	)	PUNCT
faba-28	106	32	tax	tax	NOUN
faba-28	106	33	calculation	calculation	NOUN
faba-28	106	34	,	,	PUNCT
faba-28	106	35	functions	function	NOUN
faba-28	106	36	as	as	ADP
faba-28	106	37	a	a	DET
faba-28	106	38	basis	basis	NOUN
faba-28	106	39	for	for	ADP
faba-28	106	40	imposing	impose	VERB
faba-28	106	41	taxes	taxis	NOUN
faba-28	106	42	that	that	PRON
faba-28	106	43	the	the	DET
faba-28	106	44	state	state	NOUN
faba-28	106	45	will	will	AUX
faba-28	106	46	receive	receive	VERB
faba-28	106	47	.	.	PUNCT
faba-28	107	1	2	2	X
faba-28	107	2	)	)	PUNCT
faba-28	107	3	calculate	calculate	NOUN
faba-28	107	4	dividends	dividend	NOUN
faba-28	107	5	distributed	distribute	VERB
faba-28	107	6	to	to	ADP
faba-28	107	7	owners	owner	NOUN
faba-28	107	8	and	and	CCONJ
faba-28	107	9	to	to	PART
faba-28	107	10	be	be	AUX
faba-28	107	11	retained	retain	VERB
faba-28	107	12	in	in	ADP
faba-28	107	13	the	the	DET
faba-28	107	14	company	company	NOUN
faba-28	107	15	.	.	PUNCT
faba-28	108	1	3	3	X
faba-28	108	2	)	)	PUNCT
faba-28	108	3	become	become	VERB
faba-28	108	4	a	a	DET
faba-28	108	5	guide	guide	NOUN
faba-28	108	6	in	in	ADP
faba-28	108	7	determining	determine	VERB
faba-28	108	8	accounting	accounting	NOUN
faba-28	108	9	policies	policy	NOUN
faba-28	108	10	and	and	CCONJ
faba-28	108	11	decision	decision	NOUN
faba-28	108	12	making	making	NOUN
faba-28	108	13	.	.	PUNCT
faba-28	109	1	4	4	X
faba-28	109	2	)	)	PUNCT
faba-28	109	3	be	be	AUX
faba-28	109	4	the	the	DET
faba-28	109	5	basis	basis	NOUN
faba-28	109	6	in	in	ADP
faba-28	109	7	profit	profit	NOUN
faba-28	109	8	forecasting	forecasting	NOUN
faba-28	109	9	and	and	CCONJ
faba-28	109	10	other	other	ADJ
faba-28	109	11	company	company	NOUN
faba-28	109	12	economic	economic	ADJ
faba-28	109	13	events	event	NOUN
faba-28	109	14	in	in	ADP
faba-28	109	15	the	the	DET
faba-28	109	16	future	future	NOUN
faba-28	109	17	.	.	PUNCT
faba-28	110	1	5	5	X
faba-28	110	2	)	)	PUNCT
faba-28	110	3	be	be	AUX
faba-28	110	4	the	the	DET
faba-28	110	5	basis	basis	NOUN
faba-28	110	6	in	in	ADP
faba-28	110	7	calculation	calculation	NOUN
faba-28	110	8	and	and	CCONJ
faba-28	110	9	efficiency	efficiency	NOUN
faba-28	110	10	research	research	NOUN
faba-28	110	11	.	.	PUNCT
faba-28	111	1	6	6	X
faba-28	111	2	)	)	PUNCT
faba-28	111	3	assess	assess	VERB
faba-28	111	4	the	the	DET
faba-28	111	5	presentation	presentation	NOUN
faba-28	111	6	or	or	CCONJ
faba-28	111	7	performance	performance	NOUN
faba-28	111	8	of	of	ADP
faba-28	111	9	the	the	DET
faba-28	111	10	company	company	NOUN
faba-28	111	11	or	or	CCONJ
faba-28	111	12	company	company	NOUN
faba-28	111	13	segment	segment	NOUN
faba-28	111	14	/	/	SYM
faba-28	111	15	division	division	NOUN
faba-28	111	16	.	.	PUNCT
faba-28	112	1	7	7	X
faba-28	112	2	)	)	PUNCT
faba-28	112	3	calculation	calculation	NOUN
faba-28	112	4	of	of	ADP
faba-28	112	5	zakat	zakat	NOUN
faba-28	112	6	as	as	ADP
faba-28	112	7	a	a	DET
faba-28	112	8	human	human	ADJ
faba-28	112	9	obligation	obligation	NOUN
faba-28	112	10	as	as	ADP
faba-28	112	11	a	a	DET
faba-28	112	12	servant	servant	NOUN
faba-28	112	13	of	of	ADP
faba-28	112	14	his	his	PRON
faba-28	112	15	lord	lord	PROPN
faba-28	112	16	through	through	ADP
faba-28	112	17	payment	payment	NOUN
faba-28	112	18	of	of	ADP
faba-28	112	19	zakat	zakat	NOUN
faba-28	112	20	to	to	ADP
faba-28	112	21	the	the	DET
faba-28	112	22	community	community	NOUN
faba-28	112	23	.	.	PUNCT
faba-28	113	1	there	there	PRON
faba-28	113	2	are	be	VERB
faba-28	113	3	four	four	NUM
faba-28	113	4	types	type	NOUN
faba-28	113	5	of	of	ADP
faba-28	113	6	profit	profit	NOUN
faba-28	113	7	classification	classification	NOUN
faba-28	113	8	in	in	ADP
faba-28	113	9	presenting	present	VERB
faba-28	113	10	financial	financial	ADJ
faba-28	113	11	statements	statement	NOUN
faba-28	113	12	,	,	PUNCT
faba-28	113	13	are	be	AUX
faba-28	113	14	as	as	SCONJ
faba-28	113	15	follows	follow	VERB
faba-28	113	16	:	:	PUNCT
faba-28	113	17	a	a	X
faba-28	113	18	)	)	PUNCT
faba-28	113	19	gross	gross	ADJ
faba-28	113	20	profit	profit	NOUN
faba-28	113	21	from	from	ADP
faba-28	113	22	sales	sale	NOUN
faba-28	113	23	,	,	PUNCT
faba-28	113	24	is	be	AUX
faba-28	113	25	the	the	DET
faba-28	113	26	difference	difference	NOUN
faba-28	113	27	between	between	ADP
faba-28	113	28	sales	sale	NOUN
faba-28	113	29	and	and	CCONJ
faba-28	113	30	cost	cost	NOUN
faba-28	113	31	of	of	ADP
faba-28	113	32	goods	good	NOUN
faba-28	113	33	sold	sell	VERB
faba-28	113	34	,	,	PUNCT
faba-28	113	35	this	this	DET
faba-28	113	36	profit	profit	NOUN
faba-28	113	37	is	be	AUX
faba-28	113	38	called	call	VERB
faba-28	113	39	gross	gross	ADJ
faba-28	113	40	profit	profit	NOUN
faba-28	113	41	from	from	ADP
faba-28	113	42	net	net	ADJ
faba-28	113	43	sales	sale	NOUN
faba-28	113	44	,	,	PUNCT
faba-28	113	45	not	not	PART
faba-28	113	46	yet	yet	ADV
faba-28	113	47	reduced	reduce	VERB
faba-28	113	48	by	by	ADP
faba-28	113	49	operating	operate	VERB
faba-28	113	50	expenses	expense	NOUN
faba-28	113	51	for	for	ADP
faba-28	113	52	a	a	DET
faba-28	113	53	certain	certain	ADJ
faba-28	113	54	period	period	NOUN
faba-28	113	55	.	.	PUNCT
faba-28	114	1	b	b	X
faba-28	114	2	)	)	PUNCT
faba-28	114	3	net	net	ADJ
faba-28	114	4	operating	operating	NOUN
faba-28	114	5	profit	profit	NOUN
faba-28	114	6	of	of	ADP
faba-28	114	7	the	the	DET
faba-28	114	8	company	company	NOUN
faba-28	114	9	,	,	PUNCT
faba-28	114	10	i.e.	i.e.	X
faba-28	114	11	gross	gross	ADJ
faba-28	114	12	profit	profit	NOUN
faba-28	114	13	minus	minus	ADP
faba-28	114	14	a	a	DET
faba-28	114	15	number	number	NOUN
faba-28	114	16	of	of	ADP
faba-28	114	17	sales	sale	NOUN
faba-28	114	18	costs	cost	NOUN
faba-28	114	19	,	,	PUNCT
faba-28	114	20	administrative	administrative	ADJ
faba-28	114	21	costs	cost	NOUN
faba-28	114	22	and	and	CCONJ
faba-28	114	23	general	general	ADJ
faba-28	114	24	costs	cost	NOUN
faba-28	114	25	.	.	PUNCT
faba-28	115	1	c	c	X
faba-28	115	2	)	)	PUNCT
faba-28	115	3	net	net	ADJ
faba-28	115	4	profit	profit	NOUN
faba-28	115	5	before	before	ADP
faba-28	115	6	tax	tax	NOUN
faba-28	115	7	deduction	deduction	NOUN
faba-28	115	8	,	,	PUNCT
faba-28	115	9	which	which	PRON
faba-28	115	10	is	be	AUX
faba-28	115	11	the	the	DET
faba-28	115	12	company	company	NOUN
faba-28	115	13	's	's	PART
faba-28	115	14	overall	overall	ADJ
faba-28	115	15	income	income	NOUN
faba-28	115	16	before	before	ADP
faba-28	115	17	tax	tax	NOUN
faba-28	115	18	deduction	deduction	NOUN
faba-28	115	19	,	,	PUNCT
faba-28	115	20	which	which	PRON
faba-28	115	21	is	be	AUX
faba-28	115	22	the	the	DET
faba-28	115	23	acquisition	acquisition	NOUN
faba-28	115	24	if	if	SCONJ
faba-28	115	25	operating	operating	NOUN
faba-28	115	26	income	income	NOUN
faba-28	115	27	is	be	AUX
faba-28	115	28	reduced	reduce	VERB
faba-28	115	29	or	or	CCONJ
faba-28	115	30	added	add	VERB
faba-28	115	31	to	to	ADP
faba-28	115	32	the	the	DET
faba-28	115	33	difference	difference	NOUN
faba-28	115	34	in	in	ADP
faba-28	115	35	revenue	revenue	NOUN
faba-28	115	36	and	and	CCONJ
faba-28	115	37	costs	cost	NOUN
faba-28	115	38	.	.	PUNCT
faba-28	116	1	surtikanti	surtikanti	ADJ
faba-28	116	2	/	/	SYM
faba-28	116	3	finance	finance	NOUN
faba-28	116	4	,	,	PUNCT
faba-28	116	5	accounting	accounting	NOUN
faba-28	116	6	and	and	CCONJ
faba-28	116	7	business	business	NOUN
faba-28	116	8	analysis	analysis	NOUN
faba-28	116	9	2	2	NUM
faba-28	116	10	(	(	PUNCT
faba-28	116	11	1	1	NUM
faba-28	116	12	)	)	PUNCT
faba-28	116	13	2020	2020	NUM
faba-28	116	14	6	6	NUM
faba-28	116	15	d	d	NOUN
faba-28	116	16	)	)	PUNCT
faba-28	116	17	net	net	ADJ
faba-28	116	18	profit	profit	NOUN
faba-28	116	19	after	after	ADP
faba-28	116	20	tax	tax	NOUN
faba-28	116	21	deduction	deduction	NOUN
faba-28	116	22	,	,	PUNCT
faba-28	116	23	i.e.	i.e.	X
faba-28	116	24	net	net	ADJ
faba-28	116	25	income	income	NOUN
faba-28	116	26	after	after	ADP
faba-28	116	27	adding	add	VERB
faba-28	116	28	or	or	CCONJ
faba-28	116	29	subtracting	subtract	VERB
faba-28	116	30	non	non	ADJ
faba-28	116	31	-	-	ADJ
faba-28	116	32	operating	operating	ADJ
faba-28	116	33	income	income	NOUN
faba-28	116	34	and	and	CCONJ
faba-28	116	35	expenses	expense	NOUN
faba-28	116	36	and	and	CCONJ
faba-28	116	37	deducting	deduct	VERB
faba-28	116	38	taxes	taxis	NOUN
faba-28	116	39	.	.	PUNCT
faba-28	117	1	the	the	DET
faba-28	117	2	types	type	NOUN
faba-28	117	3	of	of	ADP
faba-28	117	4	profits	profit	NOUN
faba-28	117	5	in	in	ADP
faba-28	117	6	relation	relation	NOUN
faba-28	117	7	to	to	PART
faba-28	117	8	profit	profit	NOUN
faba-28	117	9	calculations	calculation	NOUN
faba-28	117	10	are	be	AUX
faba-28	117	11	as	as	SCONJ
faba-28	117	12	follows	follow	VERB
faba-28	117	13	:	:	PUNCT
faba-28	117	14	1	1	X
faba-28	117	15	)	)	PUNCT
faba-28	117	16	gross	gross	ADJ
faba-28	117	17	profit	profit	NOUN
faba-28	117	18	is	be	AUX
faba-28	117	19	the	the	DET
faba-28	117	20	difference	difference	NOUN
faba-28	117	21	between	between	ADP
faba-28	117	22	net	net	ADJ
faba-28	117	23	income	income	NOUN
faba-28	117	24	and	and	CCONJ
faba-28	117	25	sales	sale	NOUN
faba-28	117	26	and	and	CCONJ
faba-28	117	27	cost	cost	NOUN
faba-28	117	28	of	of	ADP
faba-28	117	29	goods	good	NOUN
faba-28	117	30	sold	sell	VERB
faba-28	117	31	.	.	PUNCT
faba-28	118	1	2	2	X
faba-28	118	2	)	)	PUNCT
faba-28	118	3	operating	operating	NOUN
faba-28	118	4	profit	profit	NOUN
faba-28	118	5	,	,	PUNCT
faba-28	118	6	that	that	ADV
faba-28	118	7	is	is	ADV
faba-28	118	8	,	,	PUNCT
faba-28	118	9	the	the	DET
faba-28	118	10	difference	difference	NOUN
faba-28	118	11	between	between	ADP
faba-28	118	12	gross	gross	ADJ
faba-28	118	13	profit	profit	NOUN
faba-28	118	14	and	and	CCONJ
faba-28	118	15	total	total	ADJ
faba-28	118	16	operating	operating	NOUN
faba-28	118	17	expenses	expense	NOUN
faba-28	118	18	.	.	PUNCT
faba-28	119	1	3	3	X
faba-28	119	2	)	)	PUNCT
faba-28	119	3	net	net	ADJ
faba-28	119	4	profit	profit	NOUN
faba-28	119	5	is	be	AUX
faba-28	119	6	the	the	DET
faba-28	119	7	last	last	ADJ
faba-28	119	8	number	number	NOUN
faba-28	119	9	in	in	ADP
faba-28	119	10	the	the	DET
faba-28	119	11	calculation	calculation	NOUN
faba-28	119	12	of	of	ADP
faba-28	119	13	profit	profit	NOUN
faba-28	119	14	and	and	CCONJ
faba-28	119	15	loss	loss	NOUN
faba-28	119	16	where	where	SCONJ
faba-28	119	17	to	to	PART
faba-28	119	18	find	find	VERB
faba-28	119	19	operating	operate	VERB
faba-28	119	20	income	income	NOUN
faba-28	119	21	plus	plus	CCONJ
faba-28	119	22	other	other	ADJ
faba-28	119	23	income	income	NOUN
faba-28	119	24	minus	minus	ADP
faba-28	119	25	other	other	ADJ
faba-28	119	26	expenses	expense	NOUN
faba-28	119	27	.	.	PUNCT
faba-28	120	1	impact	impact	NOUN
faba-28	120	2	of	of	ADP
faba-28	120	3	capitalization	capitalization	NOUN
faba-28	120	4	on	on	ADP
faba-28	120	5	profit	profit	NOUN
faba-28	120	6	and	and	CCONJ
faba-28	120	7	return	return	VERB
faba-28	120	8	on	on	ADP
faba-28	120	9	investment	investment	NOUN
faba-28	120	10	capitalization	capitalization	NOUN
faba-28	120	11	has	have	VERB
faba-28	120	12	two	two	NUM
faba-28	120	13	effects	effect	NOUN
faba-28	120	14	on	on	ADP
faba-28	120	15	profits	profit	NOUN
faba-28	120	16	.	.	PUNCT
faba-28	121	1	first	first	ADV
faba-28	121	2	,	,	PUNCT
faba-28	121	3	capitalization	capitalization	NOUN
faba-28	121	4	defers	defer	VERB
faba-28	121	5	costs	cost	NOUN
faba-28	121	6	.	.	PUNCT
faba-28	122	1	this	this	PRON
faba-28	122	2	means	mean	VERB
faba-28	122	3	that	that	SCONJ
faba-28	122	4	capitalization	capitalization	NOUN
faba-28	122	5	results	result	NOUN
faba-28	122	6	in	in	ADP
faba-28	122	7	higher	high	ADJ
faba-28	122	8	profits	profit	NOUN
faba-28	122	9	during	during	ADP
faba-28	122	10	the	the	DET
faba-28	122	11	acquisition	acquisition	NOUN
faba-28	122	12	period	period	NOUN
faba-28	122	13	but	but	CCONJ
faba-28	122	14	lower	low	ADJ
faba-28	122	15	profits	profit	NOUN
faba-28	122	16	in	in	ADP
faba-28	122	17	the	the	DET
faba-28	122	18	next	next	ADJ
faba-28	122	19	period	period	NOUN
faba-28	122	20	when	when	SCONJ
faba-28	122	21	compared	compare	VERB
faba-28	122	22	to	to	ADP
faba-28	122	23	costing	cost	VERB
faba-28	122	24	.	.	PUNCT
faba-28	123	1	both	both	DET
faba-28	123	2	capitalization	capitalization	NOUN
faba-28	123	3	results	result	VERB
faba-28	123	4	in	in	ADP
faba-28	123	5	a	a	DET
faba-28	123	6	series	series	NOUN
faba-28	123	7	of	of	ADP
faba-28	123	8	income	income	NOUN
faba-28	123	9	smoothing	smoothing	NOUN
faba-28	123	10	.	.	PUNCT
faba-28	124	1	namely	namely	ADV
faba-28	124	2	the	the	DET
faba-28	124	3	allocation	allocation	NOUN
faba-28	124	4	of	of	ADP
faba-28	124	5	costs	cost	NOUN
faba-28	124	6	over	over	ADP
faba-28	124	7	the	the	DET
faba-28	124	8	benefit	benefit	NOUN
faba-28	124	9	period	period	NOUN
faba-28	124	10	produces	produce	VERB
faba-28	124	11	a	a	DET
faba-28	124	12	more	more	ADV
faba-28	124	13	stable	stable	ADJ
faba-28	124	14	accrual	accrual	ADJ
faba-28	124	15	earnings	earning	NOUN
faba-28	124	16	figure	figure	NOUN
faba-28	124	17	and	and	CCONJ
faba-28	124	18	is	be	AUX
faba-28	124	19	a	a	DET
faba-28	124	20	more	more	ADV
faba-28	124	21	meaningful	meaningful	ADJ
faba-28	124	22	measure	measure	NOUN
faba-28	124	23	of	of	ADP
faba-28	124	24	company	company	NOUN
faba-28	124	25	performance	performance	NOUN
faba-28	124	26	.	.	PUNCT
faba-28	125	1	capitalization	capitalization	NOUN
faba-28	125	2	increases	increase	VERB
faba-28	125	3	the	the	DET
faba-28	125	4	fluctuation	fluctuation	NOUN
faba-28	125	5	of	of	ADP
faba-28	125	6	earnings	earning	NOUN
faba-28	125	7	and	and	CCONJ
faba-28	125	8	the	the	DET
faba-28	125	9	ratio	ratio	NOUN
faba-28	125	10	of	of	ADP
faba-28	125	11	investment	investment	NOUN
faba-28	125	12	returns	return	NOUN
faba-28	125	13	.	.	PUNCT
faba-28	126	1	capitalization	capitalization	NOUN
faba-28	126	2	affects	affect	VERB
faba-28	126	3	both	both	DET
faba-28	126	4	profits	profit	NOUN
faba-28	126	5	and	and	CCONJ
faba-28	126	6	investments	investment	NOUN
faba-28	126	7	from	from	ADP
faba-28	126	8	the	the	DET
faba-28	126	9	ratio	ratio	NOUN
faba-28	126	10	of	of	ADP
faba-28	126	11	investment	investment	NOUN
faba-28	126	12	returns	return	NOUN
faba-28	126	13	.	.	PUNCT
faba-28	127	1	conversely	conversely	ADV
faba-28	127	2	charging	charge	VERB
faba-28	127	3	asset	asset	NOUN
faba-28	127	4	costs	cost	NOUN
faba-28	127	5	results	result	NOUN
faba-28	127	6	in	in	ADP
faba-28	127	7	a	a	DET
faba-28	127	8	lower	low	ADJ
faba-28	127	9	investment	investment	NOUN
faba-28	127	10	base	base	NOUN
faba-28	127	11	and	and	CCONJ
faba-28	127	12	increases	increase	VERB
faba-28	127	13	profit	profit	NOUN
faba-28	127	14	fluctuations	fluctuation	NOUN
faba-28	127	15	.	.	PUNCT
faba-28	128	1	charging	charge	VERB
faba-28	128	2	also	also	ADV
faba-28	128	3	results	result	VERB
faba-28	128	4	in	in	ADP
faba-28	128	5	a	a	DET
faba-28	128	6	bias	bias	NOUN
faba-28	128	7	against	against	ADP
faba-28	128	8	earnings	earning	NOUN
faba-28	128	9	measurement	measurement	NOUN
faba-28	128	10	,	,	PUNCT
faba-28	128	11	because	because	SCONJ
faba-28	128	12	earnings	earning	NOUN
faba-28	128	13	are	be	AUX
faba-28	128	14	stated	state	VERB
faba-28	128	15	to	to	PART
faba-28	128	16	be	be	AUX
faba-28	128	17	too	too	ADV
faba-28	128	18	low	low	ADJ
faba-28	128	19	in	in	ADP
faba-28	128	20	the	the	DET
faba-28	128	21	acquisition	acquisition	NOUN
faba-28	128	22	year	year	NOUN
faba-28	128	23	and	and	CCONJ
faba-28	128	24	too	too	ADV
faba-28	128	25	high	high	ADJ
faba-28	128	26	in	in	ADP
faba-28	128	27	the	the	DET
faba-28	128	28	following	following	ADJ
faba-28	128	29	years	year	NOUN
faba-28	128	30	.	.	PUNCT
faba-28	129	1	relationship	relationship	NOUN
faba-28	129	2	between	between	ADP
faba-28	129	3	ifrs	ifrs	PROPN
faba-28	129	4	application	application	NOUN
faba-28	129	5	and	and	CCONJ
faba-28	129	6	company	company	NOUN
faba-28	129	7	profit	profit	VERB
faba-28	129	8	the	the	DET
faba-28	129	9	adoption	adoption	NOUN
faba-28	129	10	of	of	ADP
faba-28	129	11	ifrs	ifrs	PROPN
faba-28	129	12	impacts	impact	VERB
faba-28	129	13	companies	company	NOUN
faba-28	129	14	in	in	ADP
faba-28	129	15	many	many	ADJ
faba-28	129	16	ways	way	NOUN
faba-28	129	17	.	.	PUNCT
faba-28	130	1	the	the	DET
faba-28	130	2	aspects	aspect	NOUN
faba-28	130	3	of	of	ADP
faba-28	130	4	interim	interim	ADJ
faba-28	130	5	reporting	reporting	NOUN
faba-28	130	6	and	and	CCONJ
faba-28	130	7	valuation	valuation	NOUN
faba-28	130	8	bases	basis	NOUN
faba-28	130	9	are	be	AUX
faba-28	130	10	the	the	DET
faba-28	130	11	most	most	ADV
faba-28	130	12	affected	affected	ADJ
faba-28	130	13	.	.	PUNCT
faba-28	131	1	in	in	ADP
faba-28	131	2	its	its	PRON
faba-28	131	3	development	development	NOUN
faba-28	131	4	,	,	PUNCT
faba-28	131	5	ifrs	ifrs	PROPN
faba-28	131	6	adopted	adopt	VERB
faba-28	131	7	a	a	DET
faba-28	131	8	lot	lot	NOUN
faba-28	131	9	of	of	ADP
faba-28	131	10	fair	fair	ADJ
faba-28	131	11	value	value	NOUN
faba-28	131	12	that	that	PRON
faba-28	131	13	uses	use	VERB
faba-28	131	14	actual	actual	ADJ
faba-28	131	15	value	value	NOUN
faba-28	131	16	and	and	CCONJ
faba-28	131	17	present	present	ADJ
faba-28	131	18	value	value	NOUN
faba-28	131	19	.	.	PUNCT
faba-28	132	1	the	the	DET
faba-28	132	2	use	use	NOUN
faba-28	132	3	of	of	ADP
faba-28	132	4	fair	fair	ADJ
faba-28	132	5	value	value	NOUN
faba-28	132	6	is	be	AUX
faba-28	132	7	considered	consider	VERB
faba-28	132	8	to	to	PART
faba-28	132	9	provide	provide	VERB
faba-28	132	10	more	more	ADV
faba-28	132	11	relevant	relevant	ADJ
faba-28	132	12	information	information	NOUN
faba-28	132	13	in	in	ADP
faba-28	132	14	decision	decision	NOUN
faba-28	132	15	making	making	NOUN
faba-28	132	16	.	.	PUNCT
faba-28	133	1	one	one	NUM
faba-28	133	2	of	of	ADP
faba-28	133	3	the	the	DET
faba-28	133	4	fair	fair	ADJ
faba-28	133	5	value	value	NOUN
faba-28	133	6	uses	use	VERB
faba-28	133	7	adopted	adopt	VERB
faba-28	133	8	by	by	ADP
faba-28	133	9	the	the	DET
faba-28	133	10	indonesian	indonesian	PROPN
faba-28	133	11	institute	institute	PROPN
faba-28	133	12	of	of	ADP
faba-28	133	13	accountants	accountant	NOUN
faba-28	133	14	is	be	AUX
faba-28	133	15	regarding	regard	VERB
faba-28	133	16	investment	investment	NOUN
faba-28	133	17	properties	property	NOUN
faba-28	133	18	(	(	PUNCT
faba-28	133	19	psak	psak	PROPN
faba-28	133	20	13	13	NUM
faba-28	133	21	revised	revise	VERB
faba-28	133	22	2007	2007	NUM
faba-28	133	23	)	)	PUNCT
faba-28	133	24	.	.	PUNCT
faba-28	134	1	psak	psak	NOUN
faba-28	134	2	13	13	NUM
faba-28	134	3	provides	provide	VERB
faba-28	134	4	two	two	NUM
faba-28	134	5	alternative	alternative	ADJ
faba-28	134	6	measurement	measurement	NOUN
faba-28	134	7	of	of	ADP
faba-28	134	8	investment	investment	NOUN
faba-28	134	9	properties	property	NOUN
faba-28	134	10	,	,	PUNCT
faba-28	134	11	namely	namely	ADV
faba-28	134	12	using	use	VERB
faba-28	134	13	the	the	DET
faba-28	134	14	cost	cost	NOUN
faba-28	134	15	model	model	NOUN
faba-28	134	16	and	and	CCONJ
faba-28	134	17	the	the	DET
faba-28	134	18	fair	fair	ADJ
faba-28	134	19	value	value	NOUN
faba-28	134	20	model	model	NOUN
faba-28	134	21	which	which	PRON
faba-28	134	22	must	must	AUX
faba-28	134	23	be	be	AUX
faba-28	134	24	applied	apply	VERB
faba-28	134	25	consistently	consistently	ADV
faba-28	134	26	.	.	PUNCT
faba-28	135	1	the	the	DET
faba-28	135	2	fair	fair	ADJ
faba-28	135	3	value	value	NOUN
faba-28	135	4	model	model	NOUN
faba-28	135	5	,	,	PUNCT
faba-28	135	6	which	which	PRON
faba-28	135	7	underlies	underlie	VERB
faba-28	135	8	the	the	DET
faba-28	135	9	measurement	measurement	NOUN
faba-28	135	10	of	of	ADP
faba-28	135	11	investment	investment	NOUN
faba-28	135	12	property	property	NOUN
faba-28	135	13	after	after	ADP
faba-28	135	14	initial	initial	ADJ
faba-28	135	15	measurement	measurement	NOUN
faba-28	135	16	,	,	PUNCT
faba-28	135	17	at	at	ADP
faba-28	135	18	fair	fair	ADJ
faba-28	135	19	value	value	NOUN
faba-28	135	20	with	with	ADP
faba-28	135	21	changes	change	NOUN
faba-28	135	22	in	in	ADP
faba-28	135	23	fair	fair	ADJ
faba-28	135	24	value	value	NOUN
faba-28	135	25	recognized	recognize	VERB
faba-28	135	26	as	as	ADP
faba-28	135	27	profit	profit	NOUN
faba-28	135	28	or	or	CCONJ
faba-28	135	29	loss	loss	NOUN
faba-28	135	30	.	.	PUNCT
faba-28	136	1	according	accord	VERB
faba-28	136	2	to	to	ADP
faba-28	136	3	hennie	hennie	PROPN
faba-28	136	4	van	van	PROPN
faba-28	136	5	greuning	greuning	NOUN
faba-28	136	6	(	(	PUNCT
faba-28	136	7	2005	2005	NUM
faba-28	136	8	:	:	PUNCT
faba-28	136	9	295	295	NUM
faba-28	136	10	)	)	PUNCT
faba-28	136	11	,	,	PUNCT
faba-28	136	12	"	"	PUNCT
faba-28	136	13	measuring	measure	VERB
faba-28	136	14	property	property	NOUN
faba-28	136	15	investment	investment	NOUN
faba-28	136	16	at	at	ADP
faba-28	136	17	fair	fair	ADJ
faba-28	136	18	value	value	NOUN
faba-28	136	19	.	.	PUNCT
faba-28	137	1	gains	gain	NOUN
faba-28	137	2	and	and	CCONJ
faba-28	137	3	losses	loss	NOUN
faba-28	137	4	from	from	ADP
faba-28	137	5	changes	change	NOUN
faba-28	137	6	in	in	ADP
faba-28	137	7	fair	fair	ADJ
faba-28	137	8	value	value	NOUN
faba-28	137	9	are	be	AUX
faba-28	137	10	recognized	recognize	VERB
faba-28	137	11	in	in	ADP
faba-28	137	12	profit	profit	NOUN
faba-28	137	13	or	or	CCONJ
faba-28	137	14	loss	loss	NOUN
faba-28	137	15	when	when	SCONJ
faba-28	137	16	incurred	incur	VERB
faba-28	137	17	.	.	PUNCT
faba-28	137	18	"	"	PUNCT
faba-28	138	1	the	the	DET
faba-28	138	2	use	use	NOUN
faba-28	138	3	of	of	ADP
faba-28	138	4	the	the	DET
faba-28	138	5	fair	fair	ADJ
faba-28	138	6	value	value	NOUN
faba-28	138	7	model	model	NOUN
faba-28	138	8	in	in	ADP
faba-28	138	9	valuing	value	VERB
faba-28	138	10	investment	investment	NOUN
faba-28	138	11	property	property	NOUN
faba-28	138	12	,	,	PUNCT
faba-28	138	13	will	will	AUX
faba-28	138	14	cause	cause	VERB
faba-28	138	15	changes	change	NOUN
faba-28	138	16	in	in	ADP
faba-28	138	17	the	the	DET
faba-28	138	18	value	value	NOUN
faba-28	138	19	of	of	ADP
faba-28	138	20	the	the	DET
faba-28	138	21	investment	investment	NOUN
faba-28	138	22	property	property	NOUN
faba-28	138	23	.	.	PUNCT
faba-28	139	1	changes	change	NOUN
faba-28	139	2	in	in	ADP
faba-28	139	3	value	value	NOUN
faba-28	139	4	can	can	AUX
faba-28	139	5	go	go	VERB
faba-28	139	6	up	up	ADV
faba-28	139	7	or	or	CCONJ
faba-28	139	8	down	down	ADV
faba-28	139	9	,	,	PUNCT
faba-28	139	10	if	if	SCONJ
faba-28	139	11	the	the	DET
faba-28	139	12	value	value	NOUN
faba-28	139	13	has	have	AUX
faba-28	139	14	increased	increase	VERB
faba-28	139	15	then	then	ADV
faba-28	139	16	the	the	DET
faba-28	139	17	company	company	NOUN
faba-28	139	18	benefits	benefit	VERB
faba-28	139	19	from	from	ADP
faba-28	139	20	the	the	DET
faba-28	139	21	difference	difference	NOUN
faba-28	139	22	in	in	ADP
faba-28	139	23	the	the	DET
faba-28	139	24	increase	increase	NOUN
faba-28	139	25	,	,	PUNCT
faba-28	139	26	and	and	CCONJ
faba-28	139	27	if	if	SCONJ
faba-28	139	28	the	the	DET
faba-28	139	29	value	value	NOUN
faba-28	139	30	goes	go	VERB
faba-28	139	31	down	down	ADV
faba-28	139	32	then	then	ADV
faba-28	139	33	the	the	DET
faba-28	139	34	company	company	NOUN
faba-28	139	35	will	will	AUX
faba-28	139	36	suffer	suffer	VERB
faba-28	139	37	losses	loss	NOUN
faba-28	139	38	instead	instead	ADV
faba-28	139	39	.	.	PUNCT
faba-28	140	1	gains	gain	NOUN
faba-28	140	2	and	and	CCONJ
faba-28	140	3	losses	loss	NOUN
faba-28	140	4	from	from	ADP
faba-28	140	5	changes	change	NOUN
faba-28	140	6	in	in	ADP
faba-28	140	7	value	value	NOUN
faba-28	140	8	are	be	AUX
faba-28	140	9	recognized	recognize	VERB
faba-28	140	10	in	in	ADP
faba-28	140	11	the	the	DET
faba-28	140	12	income	income	NOUN
faba-28	140	13	statement	statement	NOUN
faba-28	140	14	.	.	PUNCT
faba-28	141	1	so	so	ADV
faba-28	141	2	that	that	SCONJ
faba-28	141	3	the	the	DET
faba-28	141	4	application	application	NOUN
faba-28	141	5	of	of	ADP
faba-28	141	6	the	the	DET
faba-28	141	7	fair	fair	ADJ
faba-28	141	8	value	value	NOUN
faba-28	141	9	model	model	NOUN
faba-28	141	10	and	and	CCONJ
faba-28	141	11	investment	investment	NOUN
faba-28	141	12	property	property	NOUN
faba-28	141	13	will	will	AUX
faba-28	141	14	have	have	VERB
faba-28	141	15	an	an	DET
faba-28	141	16	impact	impact	NOUN
faba-28	141	17	on	on	ADP
faba-28	141	18	corporate	corporate	ADJ
faba-28	141	19	profits	profit	NOUN
faba-28	141	20	.	.	PUNCT
faba-28	142	1	then	then	ADV
faba-28	142	2	indirectly	indirectly	ADV
faba-28	142	3	the	the	DET
faba-28	142	4	application	application	NOUN
faba-28	142	5	of	of	ADP
faba-28	142	6	ifrs	ifrs	NOUN
faba-28	142	7	will	will	AUX
faba-28	142	8	affect	affect	VERB
faba-28	142	9	the	the	DET
faba-28	142	10	profits	profit	NOUN
faba-28	142	11	earned	earn	VERB
faba-28	142	12	by	by	ADP
faba-28	142	13	the	the	DET
faba-28	142	14	company	company	NOUN
faba-28	142	15	.	.	PUNCT
faba-28	143	1	theoritical	theoritical	ADJ
faba-28	143	2	framework	framework	NOUN
faba-28	143	3	the	the	DET
faba-28	143	4	existence	existence	NOUN
faba-28	143	5	of	of	ADP
faba-28	143	6	various	various	ADJ
faba-28	143	7	crises	crisis	NOUN
faba-28	143	8	in	in	ADP
faba-28	143	9	setting	set	VERB
faba-28	143	10	standards	standard	NOUN
faba-28	143	11	encourages	encourage	VERB
faba-28	143	12	the	the	DET
faba-28	143	13	emergence	emergence	NOUN
faba-28	143	14	of	of	ADP
faba-28	143	15	regulatory	regulatory	ADJ
faba-28	143	16	policies	policy	NOUN
faba-28	143	17	.	.	PUNCT
faba-28	144	1	because	because	SCONJ
faba-28	144	2	demand	demand	NOUN
faba-28	144	3	for	for	ADP
faba-28	144	4	such	such	ADJ
faba-28	144	5	policies	policy	NOUN
faba-28	144	6	or	or	CCONJ
faba-28	144	7	standards	standard	NOUN
faba-28	144	8	is	be	AUX
faba-28	144	9	driven	drive	VERB
faba-28	144	10	by	by	ADP
faba-28	144	11	crises	crisis	NOUN
faba-28	144	12	that	that	PRON
faba-28	144	13	arise	arise	VERB
faba-28	144	14	,	,	PUNCT
faba-28	144	15	the	the	DET
faba-28	144	16	determinants	determinant	NOUN
faba-28	144	17	of	of	ADP
faba-28	144	18	accounting	accounting	NOUN
faba-28	144	19	standards	standard	NOUN
faba-28	144	20	respond	respond	VERB
faba-28	144	21	by	by	ADP
faba-28	144	22	providing	provide	VERB
faba-28	144	23	these	these	DET
faba-28	144	24	policies	policy	NOUN
faba-28	144	25	(	(	PUNCT
faba-28	144	26	ghozali	ghozali	ADJ
faba-28	144	27	and	and	CCONJ
faba-28	144	28	chariri	chariri	NOUN
faba-28	144	29	,	,	PUNCT
faba-28	144	30	2007	2007	NUM
faba-28	144	31	)	)	PUNCT
faba-28	144	32	.	.	PUNCT
faba-28	145	1	the	the	DET
faba-28	145	2	existence	existence	NOUN
faba-28	145	3	of	of	ADP
faba-28	145	4	ifrs	ifrs	PROPN
faba-28	145	5	raises	raise	VERB
faba-28	145	6	several	several	ADJ
faba-28	145	7	arguments	argument	NOUN
faba-28	145	8	about	about	ADP
faba-28	145	9	changes	change	NOUN
faba-28	145	10	that	that	PRON
faba-28	145	11	occur	occur	VERB
faba-28	145	12	to	to	ADP
faba-28	145	13	financial	financial	ADJ
faba-28	145	14	numbers	number	NOUN
faba-28	145	15	which	which	PRON
faba-28	145	16	will	will	AUX
faba-28	145	17	simultaneously	simultaneously	ADV
faba-28	145	18	affect	affect	VERB
faba-28	145	19	the	the	DET
faba-28	145	20	quality	quality	NOUN
faba-28	145	21	of	of	ADP
faba-28	145	22	the	the	DET
faba-28	145	23	financial	financial	ADJ
faba-28	145	24	statements	statement	NOUN
faba-28	145	25	produced	produce	VERB
faba-28	145	26	.	.	PUNCT
faba-28	146	1	according	accord	VERB
faba-28	146	2	to	to	ADP
faba-28	146	3	baruch	baruch	ADJ
faba-28	146	4	lev	lev	NOUN
faba-28	146	5	in	in	ADP
faba-28	146	6	hendriksen	hendriksen	PROPN
faba-28	146	7	(	(	PUNCT
faba-28	146	8	2005	2005	NUM
faba-28	146	9	)	)	PUNCT
faba-28	146	10	which	which	PRON
faba-28	146	11	states	state	VERB
faba-28	146	12	that	that	SCONJ
faba-28	146	13	changes	change	NOUN
faba-28	146	14	in	in	ADP
faba-28	146	15	applicable	applicable	ADJ
faba-28	146	16	standards	standard	NOUN
faba-28	146	17	have	have	VERB
faba-28	146	18	a	a	DET
faba-28	146	19	real	real	ADJ
faba-28	146	20	influence	influence	NOUN
faba-28	146	21	on	on	ADP
faba-28	146	22	financial	financial	ADJ
faba-28	146	23	operations	operation	NOUN
faba-28	146	24	.	.	PUNCT
faba-28	147	1	regulatory	regulatory	ADJ
faba-28	147	2	theory	theory	NOUN
faba-28	147	3	in	in	ADP
faba-28	147	4	this	this	DET
faba-28	147	5	study	study	NOUN
faba-28	147	6	is	be	AUX
faba-28	147	7	used	use	VERB
faba-28	147	8	because	because	SCONJ
faba-28	147	9	the	the	DET
faba-28	147	10	related	related	ADJ
faba-28	147	11	theme	theme	NOUN
faba-28	147	12	is	be	AUX
faba-28	147	13	about	about	ADP
faba-28	147	14	accounting	accounting	NOUN
faba-28	147	15	standards	standard	NOUN
faba-28	147	16	namely	namely	ADV
faba-28	147	17	ifrs	ifrs	NOUN
faba-28	147	18	,	,	PUNCT
faba-28	147	19	with	with	ADP
faba-28	147	20	ifrs	ifrs	PROPN
faba-28	147	21	,	,	PUNCT
faba-28	147	22	it	it	PRON
faba-28	147	23	will	will	AUX
faba-28	147	24	lead	lead	VERB
faba-28	147	25	to	to	ADP
faba-28	147	26	policies	policy	NOUN
faba-28	147	27	on	on	ADP
faba-28	147	28	the	the	DET
faba-28	147	29	uniformity	uniformity	NOUN
faba-28	147	30	of	of	ADP
faba-28	147	31	financial	financial	ADJ
faba-28	147	32	statements	statement	NOUN
faba-28	147	33	and	and	CCONJ
faba-28	147	34	the	the	DET
faba-28	147	35	quality	quality	NOUN
faba-28	147	36	of	of	ADP
faba-28	147	37	accounting	accounting	NOUN
faba-28	147	38	contained	contain	VERB
faba-28	147	39	in	in	ADP
faba-28	147	40	each	each	DET
faba-28	147	41	financial	financial	ADJ
faba-28	147	42	statement	statement	NOUN
faba-28	147	43	.	.	PUNCT
faba-28	148	1	one	one	NUM
faba-28	148	2	of	of	ADP
faba-28	148	3	the	the	DET
faba-28	148	4	adoptions	adoption	NOUN
faba-28	148	5	made	make	VERB
faba-28	148	6	by	by	ADP
faba-28	148	7	indonesia	indonesia	PROPN
faba-28	148	8	to	to	ADP
faba-28	148	9	ifrs	ifrs	PROPN
faba-28	148	10	is	be	AUX
faba-28	148	11	about	about	ADP
faba-28	148	12	"	"	PUNCT
faba-28	148	13	investment	investment	NOUN
faba-28	148	14	property	property	NOUN
faba-28	148	15	"	"	PUNCT
faba-28	148	16	(	(	PUNCT
faba-28	148	17	ias	ias	PROPN
faba-28	148	18	40	40	NUM
faba-28	148	19	)	)	PUNCT
faba-28	148	20	by	by	ADP
faba-28	148	21	revising	revise	VERB
faba-28	148	22	psak	psak	PROPN
faba-28	148	23	no	no	PROPN
faba-28	148	24	.	.	PROPN
faba-28	148	25	13	13	NUM
faba-28	148	26	in	in	ADP
faba-28	148	27	2007	2007	NUM
faba-28	148	28	.	.	PUNCT
faba-28	149	1	in	in	ADP
faba-28	149	2	ias	ias	PROPN
faba-28	149	3	40	40	NUM
faba-28	149	4	(	(	PUNCT
faba-28	149	5	par.33	par.33	NOUN
faba-28	149	6	-	-	PUNCT
faba-28	149	7	56	56	NUM
faba-28	149	8	)	)	PUNCT
faba-28	149	9	provides	provide	VERB
faba-28	149	10	two	two	NUM
faba-28	149	11	alternative	alternative	ADJ
faba-28	149	12	measurements	measurement	NOUN
faba-28	149	13	of	of	ADP
faba-28	149	14	investment	investment	NOUN
faba-28	149	15	property	property	NOUN
faba-28	149	16	,	,	PUNCT
faba-28	149	17	namely	namely	ADV
faba-28	149	18	using	use	VERB
faba-28	149	19	the	the	DET
faba-28	149	20	cost	cost	NOUN
faba-28	149	21	model	model	NOUN
faba-28	149	22	and	and	CCONJ
faba-28	149	23	the	the	DET
faba-28	149	24	fair	fair	ADJ
faba-28	149	25	value	value	NOUN
faba-28	149	26	model	model	NOUN
faba-28	149	27	that	that	PRON
faba-28	149	28	must	must	AUX
faba-28	149	29	be	be	AUX
faba-28	149	30	consistently	consistently	ADV
faba-28	149	31	applied	apply	VERB
faba-28	149	32	.	.	PUNCT
faba-28	150	1	like	like	ADP
faba-28	150	2	ias	ias	PROPN
faba-28	150	3	40	40	NUM
faba-28	150	4	,	,	PUNCT
faba-28	150	5	psak	psak	PROPN
faba-28	150	6	13r	13r	PROPN
faba-28	150	7	(	(	PUNCT
faba-28	150	8	par	par	NOUN
faba-28	150	9	.	.	PUNCT
faba-28	151	1	36	36	NUM
faba-28	151	2	-	-	SYM
faba-28	151	3	59	59	NUM
faba-28	151	4	)	)	PUNCT
faba-28	151	5	also	also	ADV
faba-28	151	6	provides	provide	VERB
faba-28	151	7	two	two	NUM
faba-28	151	8	alternative	alternative	ADJ
faba-28	151	9	measures	measure	NOUN
faba-28	151	10	of	of	ADP
faba-28	151	11	investment	investment	NOUN
faba-28	151	12	property	property	NOUN
faba-28	151	13	measurement	measurement	NOUN
faba-28	151	14	,	,	PUNCT
faba-28	151	15	using	use	VERB
faba-28	151	16	the	the	DET
faba-28	151	17	cost	cost	NOUN
faba-28	151	18	model	model	NOUN
faba-28	151	19	and	and	CCONJ
faba-28	151	20	fair	fair	ADJ
faba-28	151	21	value	value	NOUN
faba-28	151	22	model	model	NOUN
faba-28	151	23	that	that	PRON
faba-28	151	24	must	must	AUX
faba-28	151	25	be	be	AUX
faba-28	151	26	applied	apply	VERB
faba-28	151	27	consistently	consistently	ADV
faba-28	151	28	.	.	PUNCT
faba-28	152	1	previously	previously	ADV
faba-28	152	2	in	in	ADP
faba-28	152	3	psak	psak	PROPN
faba-28	152	4	no	no	PROPN
faba-28	152	5	.	.	PROPN
faba-28	152	6	13	13	NUM
faba-28	152	7	does	do	AUX
faba-28	152	8	not	not	PART
faba-28	152	9	allow	allow	VERB
faba-28	152	10	the	the	DET
faba-28	152	11	use	use	NOUN
faba-28	152	12	of	of	ADP
faba-28	152	13	a	a	DET
faba-28	152	14	fair	fair	ADJ
faba-28	152	15	value	value	NOUN
faba-28	152	16	model	model	NOUN
faba-28	152	17	in	in	ADP
faba-28	152	18	valuing	value	VERB
faba-28	152	19	investment	investment	NOUN
faba-28	152	20	properties	property	NOUN
faba-28	152	21	.	.	PUNCT
faba-28	153	1	the	the	DET
faba-28	153	2	choice	choice	NOUN
faba-28	153	3	of	of	ADP
faba-28	153	4	a	a	DET
faba-28	153	5	fair	fair	ADJ
faba-28	153	6	value	value	NOUN
faba-28	153	7	model	model	NOUN
faba-28	153	8	in	in	ADP
faba-28	153	9	measuring	measure	VERB
faba-28	153	10	investment	investment	NOUN
faba-28	153	11	property	property	NOUN
faba-28	153	12	results	result	NOUN
faba-28	153	13	in	in	ADP
faba-28	153	14	a	a	DET
faba-28	153	15	change	change	NOUN
faba-28	153	16	in	in	ADP
faba-28	153	17	value	value	NOUN
faba-28	153	18	whether	whether	SCONJ
faba-28	153	19	it	it	PRON
faba-28	153	20	is	be	AUX
faba-28	153	21	an	an	DET
faba-28	153	22	increase	increase	NOUN
faba-28	153	23	or	or	CCONJ
faba-28	153	24	decrease	decrease	NOUN
faba-28	153	25	in	in	ADP
faba-28	153	26	value	value	NOUN
faba-28	153	27	.	.	PUNCT
faba-28	154	1	revaluation	revaluation	NOUN
faba-28	154	2	of	of	ADP
faba-28	154	3	assets	asset	NOUN
faba-28	154	4	not	not	PART
faba-28	154	5	only	only	ADV
faba-28	154	6	increases	increase	VERB
faba-28	154	7	the	the	DET
faba-28	154	8	value	value	NOUN
faba-28	154	9	of	of	ADP
faba-28	154	10	assets	asset	NOUN
faba-28	154	11	but	but	CCONJ
faba-28	154	12	can	can	AUX
faba-28	154	13	reduce	reduce	VERB
faba-28	154	14	the	the	DET
faba-28	154	15	value	value	NOUN
faba-28	154	16	of	of	ADP
faba-28	154	17	assets	asset	NOUN
faba-28	154	18	that	that	PRON
faba-28	154	19	have	have	AUX
faba-28	154	20	not	not	PART
faba-28	154	21	been	be	AUX
faba-28	154	22	or	or	CCONJ
faba-28	154	23	have	have	AUX
faba-28	154	24	been	be	AUX
faba-28	154	25	revalued	revalue	VERB
faba-28	154	26	(	(	PUNCT
faba-28	154	27	ias	ias	PROPN
faba-28	154	28	16	16	NUM
faba-28	154	29	,	,	PUNCT
faba-28	154	30	ias	ia	VERB
faba-28	154	31	38	38	NUM
faba-28	154	32	,	,	PUNCT
faba-28	154	33	ias	ia	VERB
faba-28	154	34	40	40	NUM
faba-28	154	35	and	and	CCONJ
faba-28	154	36	ias	ias	PROPN
faba-28	154	37	41	41	NUM
faba-28	154	38	)	)	PUNCT
faba-28	154	39	.	.	PUNCT
faba-28	155	1	the	the	DET
faba-28	155	2	difference	difference	NOUN
faba-28	155	3	from	from	ADP
faba-28	155	4	the	the	DET
faba-28	155	5	increase	increase	NOUN
faba-28	155	6	in	in	ADP
faba-28	155	7	value	value	NOUN
faba-28	155	8	of	of	ADP
faba-28	155	9	the	the	DET
faba-28	155	10	asset	asset	NOUN
faba-28	155	11	is	be	AUX
faba-28	155	12	a	a	DET
faba-28	155	13	profit	profit	NOUN
faba-28	155	14	for	for	ADP
faba-28	155	15	the	the	DET
faba-28	155	16	company	company	NOUN
faba-28	155	17	,	,	PUNCT
faba-28	155	18	while	while	SCONJ
faba-28	155	19	the	the	DET
faba-28	155	20	surtikanti	surtikanti	PROPN
faba-28	155	21	/	/	SYM
faba-28	155	22	finance	finance	NOUN
faba-28	155	23	,	,	PUNCT
faba-28	155	24	accounting	accounting	NOUN
faba-28	155	25	and	and	CCONJ
faba-28	155	26	business	business	NOUN
faba-28	155	27	analysis	analysis	NOUN
faba-28	155	28	2	2	NUM
faba-28	155	29	(	(	PUNCT
faba-28	155	30	1	1	NUM
faba-28	155	31	)	)	PUNCT
faba-28	155	32	2020	2020	NUM
faba-28	155	33	7	7	NUM
faba-28	155	34	difference	difference	NOUN
faba-28	155	35	from	from	ADP
faba-28	155	36	the	the	DET
faba-28	155	37	decrease	decrease	NOUN
faba-28	155	38	in	in	ADP
faba-28	155	39	the	the	DET
faba-28	155	40	value	value	NOUN
faba-28	155	41	of	of	ADP
faba-28	155	42	the	the	DET
faba-28	155	43	asset	asset	NOUN
faba-28	155	44	is	be	AUX
faba-28	155	45	a	a	DET
faba-28	155	46	loss	loss	NOUN
faba-28	155	47	for	for	ADP
faba-28	155	48	the	the	DET
faba-28	155	49	company	company	NOUN
faba-28	155	50	.	.	PUNCT
faba-28	156	1	according	accord	VERB
faba-28	156	2	to	to	ADP
faba-28	156	3	the	the	DET
faba-28	156	4	indonesian	indonesian	PROPN
faba-28	156	5	institute	institute	PROPN
faba-28	156	6	of	of	ADP
faba-28	156	7	accountants	accountant	NOUN
faba-28	156	8	(	(	PUNCT
faba-28	156	9	psak	psak	PROPN
faba-28	156	10	13	13	NUM
faba-28	156	11	revised	revise	VERB
faba-28	156	12	2007	2007	NUM
faba-28	156	13	)	)	PUNCT
faba-28	156	14	stated	state	VERB
faba-28	156	15	that	that	SCONJ
faba-28	156	16	"	"	PUNCT
faba-28	156	17	the	the	DET
faba-28	156	18	entity	entity	NOUN
faba-28	156	19	that	that	PRON
faba-28	156	20	chooses	choose	VERB
faba-28	156	21	the	the	DET
faba-28	156	22	fair	fair	ADJ
faba-28	156	23	value	value	NOUN
faba-28	156	24	model	model	NOUN
faba-28	156	25	for	for	ADP
faba-28	156	26	the	the	DET
faba-28	156	27	first	first	ADJ
faba-28	156	28	time	time	NOUN
faba-28	156	29	classifies	classify	VERB
faba-28	156	30	and	and	CCONJ
faba-28	156	31	records	record	VERB
faba-28	156	32	part	part	NOUN
faba-28	156	33	or	or	CCONJ
faba-28	156	34	all	all	PRON
faba-28	156	35	of	of	ADP
faba-28	156	36	the	the	DET
faba-28	156	37	rights	right	NOUN
faba-28	156	38	to	to	ADP
faba-28	156	39	the	the	DET
faba-28	156	40	property	property	NOUN
faba-28	156	41	in	in	ADP
faba-28	156	42	an	an	DET
faba-28	156	43	operating	operating	NOUN
faba-28	156	44	lease	lease	NOUN
faba-28	156	45	that	that	PRON
faba-28	156	46	meets	meet	VERB
faba-28	156	47	the	the	DET
faba-28	156	48	requirements	requirement	NOUN
faba-28	156	49	as	as	SCONJ
faba-28	156	50	investment	investment	NOUN
faba-28	156	51	properties	property	NOUN
faba-28	156	52	must	must	AUX
faba-28	156	53	recognize	recognize	VERB
faba-28	156	54	the	the	DET
faba-28	156	55	effect	effect	NOUN
faba-28	156	56	of	of	ADP
faba-28	156	57	the	the	DET
faba-28	156	58	election	election	NOUN
faba-28	156	59	as	as	ADP
faba-28	156	60	an	an	DET
faba-28	156	61	adjustment	adjustment	NOUN
faba-28	156	62	to	to	ADP
faba-28	156	63	retained	retain	VERB
faba-28	156	64	earnings	earning	NOUN
faba-28	156	65	for	for	ADP
faba-28	156	66	the	the	DET
faba-28	156	67	period	period	NOUN
faba-28	156	68	in	in	ADP
faba-28	156	69	which	which	PRON
faba-28	156	70	the	the	DET
faba-28	156	71	election	election	NOUN
faba-28	156	72	was	be	AUX
faba-28	156	73	made	make	VERB
faba-28	156	74	"	"	PUNCT
faba-28	156	75	.	.	PUNCT
faba-28	157	1	so	so	ADV
faba-28	157	2	we	we	PRON
faba-28	157	3	can	can	AUX
faba-28	157	4	conclude	conclude	VERB
faba-28	157	5	the	the	DET
faba-28	157	6	use	use	NOUN
faba-28	157	7	of	of	ADP
faba-28	157	8	fair	fair	ADJ
faba-28	157	9	value	value	NOUN
faba-28	157	10	in	in	ADP
faba-28	157	11	measuring	measure	VERB
faba-28	157	12	investment	investment	NOUN
faba-28	157	13	property	property	NOUN
faba-28	157	14	will	will	AUX
faba-28	157	15	have	have	VERB
faba-28	157	16	an	an	DET
faba-28	157	17	impact	impact	NOUN
faba-28	157	18	on	on	ADP
faba-28	157	19	corporate	corporate	ADJ
faba-28	157	20	profits	profit	NOUN
faba-28	157	21	.	.	PUNCT
faba-28	158	1	ismail	ismail	NOUN
faba-28	158	2	et	et	PROPN
faba-28	158	3	al	al	PROPN
faba-28	158	4	.	.	PROPN
faba-28	159	1	(	(	PUNCT
faba-28	159	2	2013	2013	NUM
faba-28	159	3	)	)	PUNCT
faba-28	159	4	states	state	VERB
faba-28	159	5	that	that	SCONJ
faba-28	159	6	the	the	DET
faba-28	159	7	application	application	NOUN
faba-28	159	8	of	of	ADP
faba-28	159	9	ifrs	ifrs	PROPN
faba-28	159	10	will	will	AUX
faba-28	159	11	result	result	VERB
faba-28	159	12	in	in	ADP
faba-28	159	13	higher	high	ADJ
faba-28	159	14	earnings	earning	NOUN
faba-28	159	15	quality	quality	NOUN
faba-28	159	16	.	.	PUNCT
faba-28	160	1	increasing	increase	VERB
faba-28	160	2	earnings	earning	NOUN
faba-28	160	3	quality	quality	NOUN
faba-28	160	4	is	be	AUX
faba-28	160	5	evidenced	evidence	VERB
faba-28	160	6	by	by	ADP
faba-28	160	7	a	a	DET
faba-28	160	8	decrease	decrease	NOUN
faba-28	160	9	in	in	ADP
faba-28	160	10	earnings	earning	NOUN
faba-28	160	11	management	management	NOUN
faba-28	160	12	and	and	CCONJ
faba-28	160	13	an	an	DET
faba-28	160	14	increase	increase	NOUN
faba-28	160	15	in	in	ADP
faba-28	160	16	the	the	DET
faba-28	160	17	relevance	relevance	NOUN
faba-28	160	18	of	of	ADP
faba-28	160	19	earnings	earning	NOUN
faba-28	160	20	through	through	ADP
faba-28	160	21	the	the	DET
faba-28	160	22	price	price	NOUN
faba-28	160	23	-	-	PUNCT
faba-28	160	24	earnings	earning	NOUN
faba-28	160	25	model	model	NOUN
faba-28	160	26	and	and	CCONJ
faba-28	160	27	return	return	VERB
faba-28	160	28	learning	learn	VERB
faba-28	160	29	model	model	NOUN
faba-28	160	30	.	.	PUNCT
faba-28	161	1	chiu	chiu	PROPN
faba-28	161	2	and	and	CCONJ
faba-28	161	3	lee	lee	PROPN
faba-28	161	4	(	(	PUNCT
faba-28	161	5	2013	2013	NUM
faba-28	161	6	)	)	PUNCT
faba-28	161	7	state	state	NOUN
faba-28	161	8	that	that	SCONJ
faba-28	161	9	the	the	DET
faba-28	161	10	adoption	adoption	NOUN
faba-28	161	11	of	of	ADP
faba-28	161	12	ifrs	ifrs	PROPN
faba-28	161	13	reduces	reduce	VERB
faba-28	161	14	the	the	DET
faba-28	161	15	amount	amount	NOUN
faba-28	161	16	of	of	ADP
faba-28	161	17	accounting	accounting	NOUN
faba-28	161	18	policy	policy	NOUN
faba-28	161	19	,	,	PUNCT
faba-28	161	20	increases	increase	VERB
faba-28	161	21	the	the	DET
faba-28	161	22	relevance	relevance	NOUN
faba-28	161	23	of	of	ADP
faba-28	161	24	reported	report	VERB
faba-28	161	25	earnings	earning	NOUN
faba-28	161	26	and	and	CCONJ
faba-28	161	27	changes	change	VERB
faba-28	161	28	the	the	DET
faba-28	161	29	timeliness	timeliness	NOUN
faba-28	161	30	of	of	ADP
faba-28	161	31	asymmetric	asymmetric	ADJ
faba-28	161	32	earnings	earning	NOUN
faba-28	161	33	.	.	PUNCT
faba-28	162	1	"	"	PUNCT
faba-28	162	2	clarkson	clarkson	PROPN
faba-28	162	3	et	et	PROPN
faba-28	162	4	al	al	PROPN
faba-28	162	5	.	.	PROPN
faba-28	163	1	(	(	PUNCT
faba-28	163	2	2011	2011	NUM
faba-28	163	3	)	)	PUNCT
faba-28	163	4	states	state	VERB
faba-28	163	5	that	that	SCONJ
faba-28	163	6	the	the	DET
faba-28	163	7	application	application	NOUN
faba-28	163	8	of	of	ADP
faba-28	163	9	ifrs	ifrs	PROPN
faba-28	163	10	increases	increase	VERB
faba-28	163	11	the	the	DET
faba-28	163	12	relevance	relevance	NOUN
faba-28	163	13	of	of	ADP
faba-28	163	14	book	book	NOUN
faba-28	163	15	value	value	NOUN
faba-28	163	16	and	and	CCONJ
faba-28	163	17	earnings	earning	NOUN
faba-28	163	18	,	,	PUNCT
faba-28	163	19	shown	show	VERB
faba-28	163	20	through	through	ADP
faba-28	163	21	eps	eps	PROPN
faba-28	163	22	and	and	CCONJ
faba-28	163	23	bvps	bvps	PROPN
faba-28	163	24	values	value	NOUN
faba-28	163	25	are	be	AUX
faba-28	163	26	greater	great	ADJ
faba-28	163	27	,	,	PUNCT
faba-28	163	28	gjerde	gjerde	VERB
faba-28	163	29	et	et	PROPN
faba-28	163	30	al	al	PROPN
faba-28	163	31	.	.	PROPN
faba-28	164	1	(	(	PUNCT
faba-28	164	2	2008	2008	NUM
faba-28	164	3	)	)	PUNCT
faba-28	164	4	states	state	VERB
faba-28	164	5	that	that	SCONJ
faba-28	164	6	the	the	DET
faba-28	164	7	adoption	adoption	NOUN
faba-28	164	8	of	of	ADP
faba-28	164	9	ifrs	ifrs	PROPN
faba-28	164	10	increases	increase	VERB
faba-28	164	11	the	the	DET
faba-28	164	12	value	value	NOUN
faba-28	164	13	of	of	ADP
faba-28	164	14	the	the	DET
faba-28	164	15	stock	stock	NOUN
faba-28	164	16	market	market	NOUN
faba-28	164	17	.	.	PUNCT
faba-28	165	1	"	"	PUNCT
faba-28	165	2	siregar	siregar	NOUN
faba-28	165	3	(	(	PUNCT
faba-28	165	4	2016	2016	NUM
faba-28	165	5	)	)	PUNCT
faba-28	165	6	also	also	ADV
faba-28	165	7	shows	show	VERB
faba-28	165	8	the	the	DET
faba-28	165	9	same	same	ADJ
faba-28	165	10	results	result	NOUN
faba-28	165	11	that	that	SCONJ
faba-28	165	12	with	with	ADP
faba-28	165	13	the	the	DET
faba-28	165	14	adoption	adoption	NOUN
faba-28	165	15	of	of	ADP
faba-28	165	16	ifrs	ifrs	PROPN
faba-28	165	17	increases	increase	VERB
faba-28	165	18	the	the	DET
faba-28	165	19	quality	quality	NOUN
faba-28	165	20	of	of	ADP
faba-28	165	21	earnings	earning	NOUN
faba-28	165	22	reported	report	VERB
faba-28	165	23	by	by	ADP
faba-28	165	24	companies	company	NOUN
faba-28	165	25	based	base	VERB
faba-28	165	26	on	on	ADP
faba-28	165	27	the	the	DET
faba-28	165	28	description	description	NOUN
faba-28	165	29	above	above	ADV
faba-28	165	30	,	,	PUNCT
faba-28	165	31	the	the	DET
faba-28	165	32	use	use	NOUN
faba-28	165	33	of	of	ADP
faba-28	165	34	the	the	DET
faba-28	165	35	fair	fair	ADJ
faba-28	165	36	value	value	NOUN
faba-28	165	37	model	model	NOUN
faba-28	165	38	in	in	ADP
faba-28	165	39	valuing	value	VERB
faba-28	165	40	investment	investment	NOUN
faba-28	165	41	properties	property	NOUN
faba-28	165	42	will	will	AUX
faba-28	165	43	cause	cause	VERB
faba-28	165	44	changes	change	NOUN
faba-28	165	45	in	in	ADP
faba-28	165	46	the	the	DET
faba-28	165	47	value	value	NOUN
faba-28	165	48	of	of	ADP
faba-28	165	49	the	the	DET
faba-28	165	50	investment	investment	NOUN
faba-28	165	51	property	property	NOUN
faba-28	165	52	.	.	PUNCT
faba-28	166	1	changes	change	NOUN
faba-28	166	2	in	in	ADP
faba-28	166	3	value	value	NOUN
faba-28	166	4	can	can	AUX
faba-28	166	5	go	go	VERB
faba-28	166	6	up	up	ADV
faba-28	166	7	or	or	CCONJ
faba-28	166	8	down	down	ADV
faba-28	166	9	,	,	PUNCT
faba-28	166	10	if	if	SCONJ
faba-28	166	11	the	the	DET
faba-28	166	12	value	value	NOUN
faba-28	166	13	has	have	AUX
faba-28	166	14	increased	increase	VERB
faba-28	166	15	then	then	ADV
faba-28	166	16	the	the	DET
faba-28	166	17	company	company	NOUN
faba-28	166	18	benefits	benefit	VERB
faba-28	166	19	from	from	ADP
faba-28	166	20	the	the	DET
faba-28	166	21	difference	difference	NOUN
faba-28	166	22	in	in	ADP
faba-28	166	23	the	the	DET
faba-28	166	24	increase	increase	NOUN
faba-28	166	25	,	,	PUNCT
faba-28	166	26	and	and	CCONJ
faba-28	166	27	if	if	SCONJ
faba-28	166	28	the	the	DET
faba-28	166	29	value	value	NOUN
faba-28	166	30	goes	go	VERB
faba-28	166	31	down	down	ADV
faba-28	166	32	then	then	ADV
faba-28	166	33	the	the	DET
faba-28	166	34	company	company	NOUN
faba-28	166	35	will	will	AUX
faba-28	166	36	suffer	suffer	VERB
faba-28	166	37	losses	loss	NOUN
faba-28	166	38	instead	instead	ADV
faba-28	166	39	.	.	PUNCT
faba-28	167	1	gains	gain	NOUN
faba-28	167	2	and	and	CCONJ
faba-28	167	3	losses	loss	NOUN
faba-28	167	4	from	from	ADP
faba-28	167	5	changes	change	NOUN
faba-28	167	6	in	in	ADP
faba-28	167	7	value	value	NOUN
faba-28	167	8	are	be	AUX
faba-28	167	9	recognized	recognize	VERB
faba-28	167	10	in	in	ADP
faba-28	167	11	the	the	DET
faba-28	167	12	income	income	NOUN
faba-28	167	13	statement	statement	NOUN
faba-28	167	14	.	.	PUNCT
faba-28	168	1	so	so	ADV
faba-28	168	2	that	that	SCONJ
faba-28	168	3	the	the	DET
faba-28	168	4	application	application	NOUN
faba-28	168	5	of	of	ADP
faba-28	168	6	the	the	DET
faba-28	168	7	fair	fair	ADJ
faba-28	168	8	value	value	NOUN
faba-28	168	9	model	model	NOUN
faba-28	168	10	and	and	CCONJ
faba-28	168	11	investment	investment	NOUN
faba-28	168	12	property	property	NOUN
faba-28	168	13	will	will	AUX
faba-28	168	14	have	have	VERB
faba-28	168	15	an	an	DET
faba-28	168	16	impact	impact	NOUN
faba-28	168	17	on	on	ADP
faba-28	168	18	corporate	corporate	ADJ
faba-28	168	19	profits	profit	NOUN
faba-28	168	20	.	.	PUNCT
faba-28	169	1	then	then	ADV
faba-28	169	2	indirectly	indirectly	ADV
faba-28	169	3	the	the	DET
faba-28	169	4	application	application	NOUN
faba-28	169	5	of	of	ADP
faba-28	169	6	ifrs	ifrs	NOUN
faba-28	169	7	will	will	AUX
faba-28	169	8	affect	affect	VERB
faba-28	169	9	the	the	DET
faba-28	169	10	profits	profit	NOUN
faba-28	169	11	earned	earn	VERB
faba-28	169	12	by	by	ADP
faba-28	169	13	the	the	DET
faba-28	169	14	company	company	NOUN
faba-28	169	15	.	.	PUNCT
faba-28	170	1	hypotheses	hypothese	VERB
faba-28	170	2	development	development	NOUN
faba-28	170	3	and	and	CCONJ
faba-28	170	4	research	research	NOUN
faba-28	170	5	methods	method	NOUN
faba-28	170	6	according	accord	VERB
faba-28	170	7	to	to	ADP
faba-28	170	8	the	the	DET
faba-28	170	9	mentioned	mention	VERB
faba-28	170	10	theoretical	theoretical	ADJ
faba-28	170	11	and	and	CCONJ
faba-28	170	12	conceptual	conceptual	ADJ
faba-28	170	13	framework	framework	NOUN
faba-28	170	14	and	and	CCONJ
faba-28	170	15	based	base	VERB
faba-28	170	16	on	on	ADP
faba-28	170	17	the	the	DET
faba-28	170	18	study	study	NOUN
faba-28	170	19	’s	’s	PART
faba-28	170	20	problem	problem	NOUN
faba-28	170	21	,	,	PUNCT
faba-28	170	22	questions	question	NOUN
faba-28	170	23	and	and	CCONJ
faba-28	170	24	objectives	objective	NOUN
faba-28	170	25	,	,	PUNCT
faba-28	170	26	our	our	PRON
faba-28	170	27	hypotheses	hypothesis	NOUN
faba-28	170	28	are	be	AUX
faba-28	170	29	placed	place	VERB
faba-28	170	30	as	as	SCONJ
faba-28	170	31	follows	follow	VERB
faba-28	170	32	:	:	PUNCT
faba-28	170	33	hypotheses	hypothesis	NOUN
faba-28	170	34	:	:	PUNCT
faba-28	170	35	the	the	DET
faba-28	170	36	adoption	adoption	NOUN
faba-28	170	37	of	of	ADP
faba-28	170	38	international	international	ADJ
faba-28	170	39	financial	financial	ADJ
faba-28	170	40	reporting	reporting	NOUN
faba-28	170	41	standards	standard	NOUN
faba-28	170	42	will	will	AUX
faba-28	170	43	have	have	VERB
faba-28	170	44	an	an	DET
faba-28	170	45	impact	impact	NOUN
faba-28	170	46	on	on	ADP
faba-28	170	47	corporate	corporate	ADJ
faba-28	170	48	profits	profit	NOUN
faba-28	170	49	.	.	PUNCT
faba-28	171	1	the	the	DET
faba-28	171	2	method	method	NOUN
faba-28	171	3	used	use	VERB
faba-28	171	4	in	in	ADP
faba-28	171	5	this	this	DET
faba-28	171	6	research	research	NOUN
faba-28	171	7	is	be	AUX
faba-28	171	8	descriptive	descriptive	ADJ
faba-28	171	9	verification	verification	NOUN
faba-28	171	10	method	method	NOUN
faba-28	171	11	with	with	ADP
faba-28	171	12	a	a	DET
faba-28	171	13	quantitative	quantitative	ADJ
faba-28	171	14	approach	approach	NOUN
faba-28	171	15	.	.	PUNCT
faba-28	172	1	the	the	DET
faba-28	172	2	population	population	NOUN
faba-28	172	3	of	of	ADP
faba-28	172	4	this	this	DET
faba-28	172	5	study	study	NOUN
faba-28	172	6	is	be	AUX
faba-28	172	7	the	the	DET
faba-28	172	8	financial	financial	ADJ
faba-28	172	9	statements	statement	NOUN
faba-28	172	10	of	of	ADP
faba-28	172	11	pt	pt	PROPN
faba-28	172	12	.	.	PROPN
faba-28	172	13	astra	astra	PROPN
faba-28	172	14	international	international	PROPN
faba-28	172	15	tbk	tbk	PROPN
faba-28	172	16	.	.	PROPN
faba-28	172	17	,	,	PUNCT
faba-28	172	18	pt	pt	PROPN
faba-28	172	19	.	.	PROPN
faba-28	172	20	astra	astra	PROPN
faba-28	172	21	otoparts	otoparts	PROPN
faba-28	172	22	tbk	tbk	PROPN
faba-28	172	23	and	and	CCONJ
faba-28	172	24	pt	pt	PROPN
faba-28	172	25	.	.	PROPN
faba-28	172	26	astra	astra	PROPN
faba-28	172	27	graphia	graphia	PROPN
faba-28	172	28	tbk	tbk	PROPN
faba-28	172	29	.	.	PUNCT
faba-28	173	1	from	from	ADP
faba-28	173	2	2010	2010	NUM
faba-28	173	3	-	-	SYM
faba-28	173	4	2015	2015	NUM
faba-28	173	5	.	.	PUNCT
faba-28	174	1	then	then	ADV
faba-28	174	2	the	the	DET
faba-28	174	3	sample	sample	NOUN
faba-28	174	4	of	of	ADP
faba-28	174	5	this	this	DET
faba-28	174	6	study	study	NOUN
faba-28	174	7	is	be	AUX
faba-28	174	8	the	the	DET
faba-28	174	9	financial	financial	ADJ
faba-28	174	10	statements	statement	NOUN
faba-28	174	11	,	,	PUNCT
faba-28	174	12	the	the	DET
faba-28	174	13	financial	financial	ADJ
faba-28	174	14	position	position	NOUN
faba-28	174	15	report	report	NOUN
faba-28	174	16	and	and	CCONJ
faba-28	174	17	the	the	DET
faba-28	174	18	profit	profit	NOUN
faba-28	174	19	and	and	CCONJ
faba-28	174	20	loss	loss	NOUN
faba-28	174	21	statement	statement	NOUN
faba-28	174	22	of	of	ADP
faba-28	174	23	pt	pt	PROPN
faba-28	174	24	.	.	PROPN
faba-28	174	25	astra	astra	PROPN
faba-28	174	26	international	international	PROPN
faba-28	174	27	tbk	tbk	PROPN
faba-28	174	28	.	.	PROPN
faba-28	174	29	,	,	PUNCT
faba-28	174	30	pt	pt	PROPN
faba-28	174	31	.	.	PROPN
faba-28	174	32	astra	astra	PROPN
faba-28	174	33	otoparts	otoparts	PROPN
faba-28	174	34	tbk	tbk	PROPN
faba-28	174	35	,	,	PUNCT
faba-28	174	36	and	and	CCONJ
faba-28	174	37	pt	pt	PROPN
faba-28	174	38	.	.	PROPN
faba-28	174	39	astra	astra	PROPN
faba-28	174	40	graphia	graphia	PROPN
faba-28	174	41	tbk	tbk	PROPN
faba-28	174	42	.	.	PUNCT
faba-28	175	1	in	in	ADP
faba-28	175	2	2010	2010	NUM
faba-28	175	3	and	and	CCONJ
faba-28	175	4	2015	2015	NUM
faba-28	175	5	.	.	PUNCT
faba-28	176	1	findings	finding	VERB
faba-28	176	2	implementation	implementation	NOUN
faba-28	176	3	of	of	ADP
faba-28	176	4	ifrs	ifrs	PROPN
faba-28	176	5	regarding	regard	VERB
faba-28	176	6	investment	investment	NOUN
faba-28	176	7	property	property	NOUN
faba-28	176	8	in	in	ADP
faba-28	176	9	companies	company	NOUN
faba-28	176	10	investment	investment	NOUN
faba-28	176	11	property	property	NOUN
faba-28	176	12	is	be	AUX
faba-28	176	13	land	land	NOUN
faba-28	176	14	or	or	CCONJ
faba-28	176	15	buildings	building	NOUN
faba-28	176	16	that	that	PRON
faba-28	176	17	are	be	AUX
faba-28	176	18	owned	own	VERB
faba-28	176	19	for	for	ADP
faba-28	176	20	operating	operating	NOUN
faba-28	176	21	leases	lease	NOUN
faba-28	176	22	or	or	CCONJ
faba-28	176	23	increases	increase	NOUN
faba-28	176	24	in	in	ADP
faba-28	176	25	value	value	NOUN
faba-28	176	26	,	,	PUNCT
faba-28	176	27	and	and	CCONJ
faba-28	176	28	are	be	AUX
faba-28	176	29	not	not	PART
faba-28	176	30	used	use	VERB
faba-28	176	31	or	or	CCONJ
faba-28	176	32	sold	sell	VERB
faba-28	176	33	in	in	ADP
faba-28	176	34	operations	operation	NOUN
faba-28	176	35	.	.	PUNCT
faba-28	177	1	in	in	ADP
faba-28	177	2	valuing	value	VERB
faba-28	177	3	investment	investment	NOUN
faba-28	177	4	properties	property	NOUN
faba-28	177	5	owned	own	VERB
faba-28	177	6	by	by	ADP
faba-28	177	7	companies	company	NOUN
faba-28	177	8	,	,	PUNCT
faba-28	177	9	there	there	PRON
faba-28	177	10	are	be	VERB
faba-28	177	11	two	two	NUM
faba-28	177	12	types	type	NOUN
faba-28	177	13	of	of	ADP
faba-28	177	14	valuations	valuation	NOUN
faba-28	177	15	,	,	PUNCT
faba-28	177	16	namely	namely	ADV
faba-28	177	17	the	the	DET
faba-28	177	18	cost	cost	NOUN
faba-28	177	19	model	model	NOUN
faba-28	177	20	and	and	CCONJ
faba-28	177	21	the	the	DET
faba-28	177	22	fair	fair	ADJ
faba-28	177	23	value	value	NOUN
faba-28	177	24	model	model	NOUN
faba-28	177	25	.	.	PUNCT
faba-28	178	1	the	the	DET
faba-28	178	2	most	most	ADV
faba-28	178	3	important	important	ADJ
faba-28	178	4	application	application	NOUN
faba-28	178	5	of	of	ADP
faba-28	178	6	ifrs	ifrs	NOUN
faba-28	178	7	is	be	AUX
faba-28	178	8	the	the	DET
faba-28	178	9	application	application	NOUN
faba-28	178	10	of	of	ADP
faba-28	178	11	fair	fair	ADJ
faba-28	178	12	value	value	NOUN
faba-28	178	13	.	.	PUNCT
faba-28	179	1	pt	pt	PROPN
faba-28	179	2	.	.	PROPN
faba-28	179	3	astra	astra	PROPN
faba-28	179	4	international	international	PROPN
faba-28	179	5	tbk	tbk	PROPN
faba-28	179	6	.	.	PROPN
faba-28	179	7	,	,	PUNCT
faba-28	179	8	pt	pt	PROPN
faba-28	179	9	.	.	PROPN
faba-28	179	10	astra	astra	PROPN
faba-28	179	11	otoparts	otoparts	PROPN
faba-28	179	12	tbk	tbk	PROPN
faba-28	179	13	.	.	PROPN
faba-28	179	14	,	,	PUNCT
faba-28	179	15	and	and	CCONJ
faba-28	179	16	pt	pt	PROPN
faba-28	179	17	.	.	PROPN
faba-28	179	18	astra	astra	PROPN
faba-28	179	19	graphia	graphia	PROPN
faba-28	179	20	tbk	tbk	PROPN
faba-28	179	21	.	.	PUNCT
faba-28	180	1	evaluates	evaluate	VERB
faba-28	180	2	the	the	DET
faba-28	180	3	investment	investment	NOUN
faba-28	180	4	properties	property	NOUN
faba-28	180	5	it	it	PRON
faba-28	180	6	owns	own	VERB
faba-28	180	7	using	use	VERB
faba-28	180	8	the	the	DET
faba-28	180	9	fair	fair	ADJ
faba-28	180	10	value	value	NOUN
faba-28	180	11	model	model	NOUN
faba-28	180	12	.	.	PUNCT
faba-28	181	1	investment	investment	NOUN
faba-28	181	2	property	property	NOUN
faba-28	181	3	is	be	AUX
faba-28	181	4	stated	state	VERB
faba-28	181	5	at	at	ADP
faba-28	181	6	fair	fair	ADJ
faba-28	181	7	value	value	NOUN
faba-28	181	8	,	,	PUNCT
faba-28	181	9	which	which	PRON
faba-28	181	10	reflects	reflect	VERB
faba-28	181	11	market	market	NOUN
faba-28	181	12	conditions	condition	NOUN
faba-28	181	13	determined	determine	VERB
faba-28	181	14	annually	annually	ADV
faba-28	181	15	by	by	ADP
faba-28	181	16	independent	independent	ADJ
faba-28	181	17	valuers	valuer	NOUN
faba-28	181	18	.	.	PUNCT
faba-28	182	1	changes	change	NOUN
faba-28	182	2	in	in	ADP
faba-28	182	3	the	the	DET
faba-28	182	4	fair	fair	ADJ
faba-28	182	5	value	value	NOUN
faba-28	182	6	of	of	ADP
faba-28	182	7	investment	investment	NOUN
faba-28	182	8	properties	property	NOUN
faba-28	182	9	are	be	AUX
faba-28	182	10	recognized	recognize	VERB
faba-28	182	11	in	in	ADP
faba-28	182	12	the	the	DET
faba-28	182	13	consolidated	consolidated	ADJ
faba-28	182	14	statement	statement	NOUN
faba-28	182	15	of	of	ADP
faba-28	182	16	income	income	NOUN
faba-28	182	17	.	.	PUNCT
faba-28	183	1	changes	change	NOUN
faba-28	183	2	in	in	ADP
faba-28	183	3	fair	fair	ADJ
faba-28	183	4	value	value	NOUN
faba-28	183	5	cause	cause	VERB
faba-28	183	6	the	the	DET
faba-28	183	7	difference	difference	NOUN
faba-28	183	8	,	,	PUNCT
faba-28	183	9	if	if	SCONJ
faba-28	183	10	the	the	DET
faba-28	183	11	value	value	NOUN
faba-28	183	12	of	of	ADP
faba-28	183	13	investment	investment	NOUN
faba-28	183	14	property	property	NOUN
faba-28	183	15	rises	rise	NOUN
faba-28	183	16	,	,	PUNCT
faba-28	183	17	the	the	DET
faba-28	183	18	difference	difference	NOUN
faba-28	183	19	is	be	AUX
faba-28	183	20	in	in	ADP
faba-28	183	21	the	the	DET
faba-28	183	22	form	form	NOUN
faba-28	183	23	of	of	ADP
faba-28	183	24	profits	profit	NOUN
faba-28	183	25	and	and	CCONJ
faba-28	183	26	vice	vice	ADV
faba-28	183	27	versa	versa	ADV
faba-28	183	28	,	,	PUNCT
faba-28	183	29	if	if	SCONJ
faba-28	183	30	it	it	PRON
faba-28	183	31	goes	go	VERB
faba-28	183	32	down	down	ADV
faba-28	183	33	,	,	PUNCT
faba-28	183	34	then	then	ADV
faba-28	183	35	it	it	PRON
faba-28	183	36	is	be	AUX
faba-28	183	37	a	a	DET
faba-28	183	38	loss	loss	NOUN
faba-28	183	39	.	.	PUNCT
faba-28	184	1	analysis	analysis	NOUN
faba-28	184	2	of	of	ADP
faba-28	184	3	company	company	NOUN
faba-28	184	4	's	's	PART
faba-28	184	5	earnings	earning	NOUN
faba-28	184	6	after	after	ADP
faba-28	184	7	implementing	implement	VERB
faba-28	184	8	ifrs	ifrs	NOUN
faba-28	184	9	regarding	regard	VERB
faba-28	184	10	investment	investment	NOUN
faba-28	184	11	property	property	NOUN
faba-28	184	12	profit	profit	NOUN
faba-28	184	13	is	be	AUX
faba-28	184	14	one	one	NUM
faba-28	184	15	of	of	ADP
faba-28	184	16	the	the	DET
faba-28	184	17	measuring	measure	VERB
faba-28	184	18	tools	tool	NOUN
faba-28	184	19	in	in	ADP
faba-28	184	20	measuring	measure	VERB
faba-28	184	21	company	company	NOUN
faba-28	184	22	performance	performance	NOUN
faba-28	184	23	.	.	PUNCT
faba-28	185	1	company	company	NOUN
faba-28	185	2	performance	performance	NOUN
faba-28	185	3	can	can	AUX
faba-28	185	4	be	be	AUX
faba-28	185	5	said	say	VERB
faba-28	185	6	to	to	PART
faba-28	185	7	be	be	AUX
faba-28	185	8	good	good	ADJ
faba-28	185	9	if	if	SCONJ
faba-28	185	10	the	the	DET
faba-28	185	11	company	company	NOUN
faba-28	185	12	can	can	AUX
faba-28	185	13	get	get	VERB
faba-28	185	14	a	a	DET
faba-28	185	15	large	large	ADJ
faba-28	185	16	profit	profit	NOUN
faba-28	185	17	.	.	PUNCT
faba-28	186	1	after	after	ADP
faba-28	186	2	the	the	DET
faba-28	186	3	application	application	NOUN
faba-28	186	4	of	of	ADP
faba-28	186	5	ifrs	ifrs	PROPN
faba-28	186	6	regarding	regard	VERB
faba-28	186	7	investment	investment	NOUN
faba-28	186	8	property	property	NOUN
faba-28	186	9	,	,	PUNCT
faba-28	186	10	there	there	PRON
faba-28	186	11	are	be	VERB
faba-28	186	12	advantages	advantage	NOUN
faba-28	186	13	and	and	CCONJ
faba-28	186	14	disadvantages	disadvantage	NOUN
faba-28	186	15	arising	arise	VERB
faba-28	186	16	from	from	ADP
faba-28	186	17	the	the	DET
faba-28	186	18	difference	difference	NOUN
faba-28	186	19	in	in	ADP
faba-28	186	20	valuation	valuation	NOUN
faba-28	186	21	of	of	ADP
faba-28	186	22	investment	investment	NOUN
faba-28	186	23	properties	property	NOUN
faba-28	186	24	that	that	PRON
faba-28	186	25	are	be	AUX
faba-28	186	26	valued	value	VERB
faba-28	186	27	using	use	VERB
faba-28	186	28	the	the	DET
faba-28	186	29	fair	fair	ADJ
faba-28	186	30	value	value	NOUN
faba-28	186	31	model	model	NOUN
faba-28	186	32	.	.	PUNCT
faba-28	187	1	the	the	DET
faba-28	187	2	profits	profit	NOUN
faba-28	187	3	and	and	CCONJ
faba-28	187	4	losses	loss	NOUN
faba-28	187	5	are	be	AUX
faba-28	187	6	then	then	ADV
faba-28	187	7	included	include	VERB
faba-28	187	8	in	in	ADP
faba-28	187	9	other	other	ADJ
faba-28	187	10	income	income	NOUN
faba-28	187	11	/	/	SYM
faba-28	187	12	expenses	expense	NOUN
faba-28	187	13	in	in	ADP
faba-28	187	14	the	the	DET
faba-28	187	15	company	company	NOUN
faba-28	187	16	's	's	PART
faba-28	187	17	income	income	NOUN
faba-28	187	18	statement	statement	NOUN
faba-28	187	19	.	.	PUNCT
faba-28	188	1	descriptive	descriptive	ADJ
faba-28	188	2	statistik	statistik	PROPN
faba-28	188	3	to	to	PART
faba-28	188	4	find	find	VERB
faba-28	188	5	out	out	ADP
faba-28	188	6	the	the	DET
faba-28	188	7	impact	impact	NOUN
faba-28	188	8	of	of	ADP
faba-28	188	9	the	the	DET
faba-28	188	10	implementation	implementation	NOUN
faba-28	188	11	of	of	ADP
faba-28	188	12	ifrs	ifrs	PROPN
faba-28	188	13	on	on	ADP
faba-28	188	14	investment	investment	NOUN
faba-28	188	15	property	property	NOUN
faba-28	188	16	on	on	ADP
faba-28	188	17	company	company	NOUN
faba-28	188	18	profits	profit	NOUN
faba-28	188	19	,	,	PUNCT
faba-28	188	20	the	the	DET
faba-28	188	21	author	author	NOUN
faba-28	188	22	will	will	AUX
faba-28	188	23	conduct	conduct	VERB
faba-28	188	24	an	an	DET
faba-28	188	25	analysis	analysis	NOUN
faba-28	188	26	using	use	VERB
faba-28	188	27	statistical	statistical	ADJ
faba-28	188	28	analysis	analysis	NOUN
faba-28	188	29	.	.	PUNCT
faba-28	189	1	for	for	ADP
faba-28	189	2	this	this	DET
faba-28	189	3	reason	reason	NOUN
faba-28	189	4	,	,	PUNCT
faba-28	189	5	the	the	DET
faba-28	189	6	variables	variable	NOUN
faba-28	189	7	x	x	PUNCT
faba-28	189	8	and	and	CCONJ
faba-28	189	9	y	y	PROPN
faba-28	189	10	are	be	AUX
faba-28	189	11	calculated	calculate	VERB
faba-28	189	12	as	as	ADP
faba-28	189	13	in	in	ADP
faba-28	189	14	table	table	NOUN
faba-28	189	15	1	1	NUM
faba-28	189	16	below	below	ADV
faba-28	189	17	.	.	PUNCT
faba-28	190	1	table	table	NOUN
faba-28	190	2	1	1	NUM
faba-28	190	3	step	step	NOUN
faba-28	190	4	-	-	PUNCT
faba-28	190	5	by	by	ADP
faba-28	190	6	-	-	PUNCT
faba-28	190	7	step	step	NOUN
faba-28	190	8	to	to	PART
faba-28	190	9	explain	explain	VERB
faba-28	190	10	the	the	DET
faba-28	190	11	profit	profit	NOUN
faba-28	190	12	impact	impact	NOUN
faba-28	190	13	of	of	ADP
faba-28	190	14	ifrs	ifrs	ADJ
faba-28	190	15	implementation	implementation	NOUN
faba-28	190	16	on	on	ADP
faba-28	190	17	investment	investment	NOUN
faba-28	190	18	property	property	NOUN
faba-28	190	19	surtikanti	surtikanti	ADJ
faba-28	190	20	/	/	SYM
faba-28	190	21	finance	finance	NOUN
faba-28	190	22	,	,	PUNCT
faba-28	190	23	accounting	accounting	NOUN
faba-28	190	24	and	and	CCONJ
faba-28	190	25	business	business	NOUN
faba-28	190	26	analysis	analysis	NOUN
faba-28	190	27	2	2	NUM
faba-28	190	28	(	(	PUNCT
faba-28	190	29	1	1	NUM
faba-28	190	30	)	)	PUNCT
faba-28	190	31	2020	2020	NUM
faba-28	190	32	8	8	NUM
faba-28	190	33	table	table	NOUN
faba-28	190	34	2	2	NUM
faba-28	190	35	shows	show	VERB
faba-28	190	36	the	the	DET
faba-28	190	37	impact	impact	NOUN
faba-28	190	38	of	of	ADP
faba-28	190	39	application	application	NOUN
faba-28	190	40	(	(	PUNCT
faba-28	190	41	ifrs	ifrs	PROPN
faba-28	190	42	)	)	PUNCT
faba-28	190	43	regarding	regard	VERB
faba-28	190	44	investment	investment	NOUN
faba-28	190	45	property	property	NOUN
faba-28	190	46	as	as	ADP
faba-28	190	47	an	an	DET
faba-28	190	48	independent	independent	ADJ
faba-28	190	49	variable	variable	NOUN
faba-28	190	50	(	(	PUNCT
faba-28	190	51	x	x	X
faba-28	190	52	)	)	PUNCT
faba-28	190	53	on	on	ADP
faba-28	190	54	earnings	earning	NOUN
faba-28	190	55	as	as	ADP
faba-28	190	56	the	the	DET
faba-28	190	57	dependent	dependent	ADJ
faba-28	190	58	variable	variable	NOUN
faba-28	190	59	(	(	PUNCT
faba-28	190	60	y	y	NOUN
faba-28	190	61	)	)	PUNCT
faba-28	190	62	.	.	PUNCT
faba-28	191	1	from	from	ADP
faba-28	191	2	table	table	NOUN
faba-28	191	3	3	3	NUM
faba-28	191	4	shows	show	VERB
faba-28	191	5	that	that	SCONJ
faba-28	191	6	the	the	DET
faba-28	191	7	correlation	correlation	NOUN
faba-28	191	8	number	number	NOUN
faba-28	191	9	(	(	PUNCT
faba-28	191	10	r	r	NOUN
faba-28	191	11	)	)	PUNCT
faba-28	191	12	of	of	ADP
faba-28	191	13	0.719	0.719	NUM
faba-28	191	14	shows	show	VERB
faba-28	191	15	a	a	DET
faba-28	191	16	positive	positive	ADJ
faba-28	191	17	number	number	NOUN
faba-28	191	18	,	,	PUNCT
faba-28	191	19	indicating	indicate	VERB
faba-28	191	20	the	the	DET
faba-28	191	21	same	same	ADJ
faba-28	191	22	direction	direction	NOUN
faba-28	191	23	in	in	ADP
faba-28	191	24	the	the	DET
faba-28	191	25	relationship	relationship	NOUN
faba-28	191	26	between	between	ADP
faba-28	191	27	variables	variable	NOUN
faba-28	191	28	.	.	PUNCT
faba-28	192	1	meaning	mean	VERB
faba-28	192	2	:	:	PUNCT
faba-28	192	3	if	if	SCONJ
faba-28	192	4	the	the	DET
faba-28	192	5	value	value	NOUN
faba-28	192	6	of	of	ADP
faba-28	192	7	investment	investment	NOUN
faba-28	192	8	property	property	NOUN
faba-28	192	9	has	have	AUX
faba-28	192	10	increased	increase	VERB
faba-28	192	11	,	,	PUNCT
faba-28	192	12	the	the	DET
faba-28	192	13	profit	profit	NOUN
faba-28	192	14	earned	earn	VERB
faba-28	192	15	by	by	ADP
faba-28	192	16	the	the	DET
faba-28	192	17	company	company	NOUN
faba-28	192	18	will	will	AUX
faba-28	192	19	increase	increase	VERB
faba-28	192	20	as	as	ADV
faba-28	192	21	well	well	ADV
faba-28	192	22	.	.	PUNCT
faba-28	193	1	from	from	ADP
faba-28	193	2	table	table	NOUN
faba-28	193	3	4	4	NUM
faba-28	193	4	the	the	DET
faba-28	193	5	value	value	NOUN
faba-28	193	6	of	of	ADP
faba-28	193	7	51.7	51.7	NUM
faba-28	193	8	%	%	NOUN
faba-28	193	9	of	of	ADP
faba-28	193	10	the	the	DET
faba-28	193	11	profit	profit	NOUN
faba-28	193	12	obtained	obtain	VERB
faba-28	193	13	after	after	ADP
faba-28	193	14	operating	operate	VERB
faba-28	193	15	income	income	NOUN
faba-28	193	16	at	at	ADP
faba-28	193	17	pt	pt	PROPN
faba-28	193	18	.	.	PROPN
faba-28	193	19	astra	astra	PROPN
faba-28	193	20	international	international	PROPN
faba-28	193	21	tbk	tbk	PROPN
faba-28	193	22	.	.	PROPN
faba-28	193	23	,	,	PUNCT
faba-28	193	24	pt	pt	PROPN
faba-28	193	25	.	.	PROPN
faba-28	193	26	astra	astra	PROPN
faba-28	193	27	otoparts	otoparts	PROPN
faba-28	193	28	tbk	tbk	PROPN
faba-28	193	29	.	.	PROPN
faba-28	193	30	,	,	PUNCT
faba-28	193	31	and	and	CCONJ
faba-28	193	32	pt	pt	PROPN
faba-28	193	33	.	.	PROPN
faba-28	193	34	astra	astra	PROPN
faba-28	193	35	graphia	graphia	PROPN
faba-28	193	36	tbk	tbk	PROPN
faba-28	193	37	.	.	PUNCT
faba-28	193	38	influenced	influence	VERB
faba-28	193	39	by	by	ADP
faba-28	193	40	the	the	DET
faba-28	193	41	application	application	NOUN
faba-28	193	42	of	of	ADP
faba-28	193	43	ifrs	ifrs	PROPN
faba-28	193	44	regarding	regard	VERB
faba-28	193	45	investment	investment	NOUN
faba-28	193	46	property	property	NOUN
faba-28	193	47	.	.	PUNCT
faba-28	194	1	while	while	SCONJ
faba-28	194	2	the	the	DET
faba-28	194	3	rest	rest	NOUN
faba-28	194	4	,	,	PUNCT
faba-28	194	5	which	which	PRON
faba-28	194	6	is	be	AUX
faba-28	194	7	48.3	48.3	NUM
faba-28	194	8	%	%	NOUN
faba-28	194	9	is	be	AUX
faba-28	194	10	influenced	influence	VERB
faba-28	194	11	by	by	ADP
faba-28	194	12	other	other	ADJ
faba-28	194	13	factors	factor	NOUN
faba-28	194	14	,	,	PUNCT
faba-28	194	15	such	such	ADJ
faba-28	194	16	as	as	ADP
faba-28	194	17	interest	interest	NOUN
faba-28	194	18	income	income	NOUN
faba-28	194	19	,	,	PUNCT
faba-28	194	20	profits	profit	NOUN
faba-28	194	21	from	from	ADP
faba-28	194	22	disposal	disposal	NOUN
faba-28	194	23	of	of	ADP
faba-28	194	24	assets	asset	NOUN
faba-28	194	25	,	,	PUNCT
faba-28	194	26	interest	interest	NOUN
faba-28	194	27	expense	expense	NOUN
faba-28	194	28	and	and	CCONJ
faba-28	194	29	others	other	NOUN
faba-28	194	30	.	.	PUNCT
faba-28	195	1	from	from	ADP
faba-28	195	2	the	the	DET
faba-28	195	3	results	result	NOUN
faba-28	195	4	of	of	ADP
faba-28	195	5	testing	test	VERB
faba-28	195	6	the	the	DET
faba-28	195	7	hypothesis	hypothesis	NOUN
faba-28	195	8	know	know	VERB
faba-28	195	9	that	that	SCONJ
faba-28	195	10	ha	ha	INTJ
faba-28	195	11	is	be	AUX
faba-28	195	12	accepted	accept	VERB
faba-28	195	13	and	and	CCONJ
faba-28	195	14	h0	h0	NOUN
faba-28	195	15	is	be	AUX
faba-28	195	16	rejected	reject	VERB
faba-28	195	17	because	because	SCONJ
faba-28	195	18	tcount	tcount	NOUN
faba-28	195	19	is	be	AUX
faba-28	195	20	greater	great	ADJ
faba-28	195	21	than	than	ADP
faba-28	195	22	ttable	ttable	ADJ
faba-28	195	23	,	,	PUNCT
faba-28	195	24	so	so	SCONJ
faba-28	195	25	it	it	PRON
faba-28	195	26	is	be	AUX
faba-28	195	27	stated	state	VERB
faba-28	195	28	that	that	SCONJ
faba-28	195	29	the	the	DET
faba-28	195	30	application	application	NOUN
faba-28	195	31	of	of	ADP
faba-28	195	32	ifrs	ifrs	PROPN
faba-28	195	33	regarding	regard	VERB
faba-28	195	34	investment	investment	NOUN
faba-28	195	35	property	property	NOUN
faba-28	195	36	has	have	VERB
faba-28	195	37	a	a	DET
faba-28	195	38	significant	significant	ADJ
faba-28	195	39	impact	impact	NOUN
faba-28	195	40	on	on	ADP
faba-28	195	41	profits	profit	NOUN
faba-28	195	42	at	at	ADP
faba-28	195	43	pt	pt	PROPN
faba-28	195	44	.	.	PROPN
faba-28	195	45	astra	astra	PROPN
faba-28	195	46	international	international	PROPN
faba-28	195	47	tbk	tbk	PROPN
faba-28	195	48	.	.	PROPN
faba-28	195	49	,	,	PUNCT
faba-28	195	50	pt	pt	PROPN
faba-28	195	51	.	.	PROPN
faba-28	195	52	astra	astra	PROPN
faba-28	195	53	otoparts	otoparts	PROPN
faba-28	195	54	tbk	tbk	PROPN
faba-28	195	55	.	.	PROPN
faba-28	195	56	,	,	PUNCT
faba-28	195	57	and	and	CCONJ
faba-28	195	58	pt	pt	PROPN
faba-28	195	59	.	.	PROPN
faba-28	195	60	astra	astra	PROPN
faba-28	195	61	graphia	graphia	PROPN
faba-28	195	62	tbk	tbk	PROPN
faba-28	195	63	.	.	PUNCT
faba-28	196	1	emperical	emperical	PROPN
faba-28	196	2	results	result	NOUN
faba-28	196	3	hypothesis	hypothesis	NOUN
faba-28	196	4	testing	testing	NOUN
faba-28	196	5	results	result	NOUN
faba-28	196	6	indicate	indicate	VERB
faba-28	196	7	that	that	SCONJ
faba-28	196	8	ho	ho	PROPN
faba-28	196	9	is	be	AUX
faba-28	196	10	rejected	reject	VERB
faba-28	196	11	and	and	CCONJ
faba-28	196	12	ha	ha	INTJ
faba-28	196	13	is	be	AUX
faba-28	196	14	accepted	accept	VERB
faba-28	196	15	so	so	SCONJ
faba-28	196	16	that	that	SCONJ
faba-28	196	17	it	it	PRON
faba-28	196	18	can	can	AUX
faba-28	196	19	be	be	AUX
faba-28	196	20	concluded	conclude	VERB
faba-28	196	21	that	that	SCONJ
faba-28	196	22	the	the	DET
faba-28	196	23	ifrs	ifrs	ADJ
faba-28	196	24	implementation	implementation	NOUN
faba-28	196	25	of	of	ADP
faba-28	196	26	investment	investment	NOUN
faba-28	196	27	property	property	NOUN
faba-28	196	28	has	have	VERB
faba-28	196	29	a	a	DET
faba-28	196	30	significant	significant	ADJ
faba-28	196	31	impact	impact	NOUN
faba-28	196	32	on	on	ADP
faba-28	196	33	profits	profit	NOUN
faba-28	196	34	.	.	PUNCT
faba-28	197	1	the	the	DET
faba-28	197	2	use	use	NOUN
faba-28	197	3	of	of	ADP
faba-28	197	4	the	the	DET
faba-28	197	5	fair	fair	ADJ
faba-28	197	6	value	value	NOUN
faba-28	197	7	model	model	NOUN
faba-28	197	8	in	in	ADP
faba-28	197	9	valuing	value	VERB
faba-28	197	10	investment	investment	NOUN
faba-28	197	11	property	property	NOUN
faba-28	197	12	will	will	AUX
faba-28	197	13	cause	cause	VERB
faba-28	197	14	changes	change	NOUN
faba-28	197	15	in	in	ADP
faba-28	197	16	the	the	DET
faba-28	197	17	value	value	NOUN
faba-28	197	18	of	of	ADP
faba-28	197	19	the	the	DET
faba-28	197	20	investment	investment	NOUN
faba-28	197	21	property	property	NOUN
faba-28	197	22	.	.	PUNCT
faba-28	198	1	changes	change	NOUN
faba-28	198	2	in	in	ADP
faba-28	198	3	value	value	NOUN
faba-28	198	4	can	can	AUX
faba-28	198	5	go	go	VERB
faba-28	198	6	up	up	ADV
faba-28	198	7	or	or	CCONJ
faba-28	198	8	down	down	ADV
faba-28	198	9	,	,	PUNCT
faba-28	198	10	if	if	SCONJ
faba-28	198	11	the	the	DET
faba-28	198	12	value	value	NOUN
faba-28	198	13	has	have	AUX
faba-28	198	14	increased	increase	VERB
faba-28	198	15	then	then	ADV
faba-28	198	16	the	the	DET
faba-28	198	17	company	company	NOUN
faba-28	198	18	benefits	benefit	VERB
faba-28	198	19	from	from	ADP
faba-28	198	20	the	the	DET
faba-28	198	21	difference	difference	NOUN
faba-28	198	22	in	in	ADP
faba-28	198	23	the	the	DET
faba-28	198	24	increase	increase	NOUN
faba-28	198	25	,	,	PUNCT
faba-28	198	26	and	and	CCONJ
faba-28	198	27	if	if	SCONJ
faba-28	198	28	the	the	DET
faba-28	198	29	value	value	NOUN
faba-28	198	30	goes	go	VERB
faba-28	198	31	down	down	ADV
faba-28	198	32	then	then	ADV
faba-28	198	33	the	the	DET
faba-28	198	34	company	company	NOUN
faba-28	198	35	will	will	AUX
faba-28	198	36	suffer	suffer	VERB
faba-28	198	37	losses	loss	NOUN
faba-28	198	38	instead	instead	ADV
faba-28	198	39	.	.	PUNCT
faba-28	199	1	gains	gain	NOUN
faba-28	199	2	and	and	CCONJ
faba-28	199	3	losses	loss	NOUN
faba-28	199	4	from	from	ADP
faba-28	199	5	changes	change	NOUN
faba-28	199	6	in	in	ADP
faba-28	199	7	value	value	NOUN
faba-28	199	8	are	be	AUX
faba-28	199	9	recognized	recognize	VERB
faba-28	199	10	in	in	ADP
faba-28	199	11	the	the	DET
faba-28	199	12	income	income	NOUN
faba-28	199	13	statement	statement	NOUN
faba-28	199	14	.	.	PUNCT
faba-28	200	1	so	so	ADV
faba-28	200	2	that	that	SCONJ
faba-28	200	3	the	the	DET
faba-28	200	4	application	application	NOUN
faba-28	200	5	of	of	ADP
faba-28	200	6	the	the	DET
faba-28	200	7	fair	fair	ADJ
faba-28	200	8	value	value	NOUN
faba-28	200	9	model	model	NOUN
faba-28	200	10	and	and	CCONJ
faba-28	200	11	investment	investment	NOUN
faba-28	200	12	property	property	NOUN
faba-28	200	13	will	will	AUX
faba-28	200	14	have	have	VERB
faba-28	200	15	an	an	DET
faba-28	200	16	impact	impact	NOUN
faba-28	200	17	on	on	ADP
faba-28	200	18	corporate	corporate	ADJ
faba-28	200	19	profits	profit	NOUN
faba-28	200	20	.	.	PUNCT
faba-28	201	1	then	then	ADV
faba-28	201	2	indirectly	indirectly	ADV
faba-28	201	3	the	the	DET
faba-28	201	4	application	application	NOUN
faba-28	201	5	of	of	ADP
faba-28	201	6	ifrs	ifrs	NOUN
faba-28	201	7	will	will	AUX
faba-28	201	8	affect	affect	VERB
faba-28	201	9	the	the	DET
faba-28	201	10	profits	profit	NOUN
faba-28	201	11	earned	earn	VERB
faba-28	201	12	by	by	ADP
faba-28	201	13	the	the	DET
faba-28	201	14	company	company	NOUN
faba-28	201	15	.	.	PUNCT
faba-28	202	1	the	the	DET
faba-28	202	2	results	result	NOUN
faba-28	202	3	of	of	ADP
faba-28	202	4	the	the	DET
faba-28	202	5	analysis	analysis	NOUN
faba-28	202	6	of	of	ADP
faba-28	202	7	the	the	DET
faba-28	202	8	impact	impact	NOUN
faba-28	202	9	of	of	ADP
faba-28	202	10	ifrs	ifrs	ADJ
faba-28	202	11	implementation	implementation	NOUN
faba-28	202	12	on	on	ADP
faba-28	202	13	investment	investment	NOUN
faba-28	202	14	property	property	NOUN
faba-28	202	15	on	on	ADP
faba-28	202	16	company	company	NOUN
faba-28	202	17	profits	profit	NOUN
faba-28	202	18	indicate	indicate	VERB
faba-28	202	19	a	a	DET
faba-28	202	20	strong	strong	ADJ
faba-28	202	21	and	and	CCONJ
faba-28	202	22	positive	positive	ADJ
faba-28	202	23	relationship	relationship	NOUN
faba-28	202	24	between	between	ADP
faba-28	202	25	the	the	DET
faba-28	202	26	difference	difference	NOUN
faba-28	202	27	in	in	ADP
faba-28	202	28	investment	investment	NOUN
faba-28	202	29	property	property	NOUN
faba-28	202	30	values	value	NOUN
faba-28	202	31	and	and	CCONJ
faba-28	202	32	the	the	DET
faba-28	202	33	difference	difference	NOUN
faba-28	202	34	between	between	ADP
faba-28	202	35	profit	profit	NOUN
faba-28	202	36	before	before	ADP
faba-28	202	37	tax	tax	NOUN
faba-28	202	38	and	and	CCONJ
faba-28	202	39	operating	operating	NOUN
faba-28	202	40	profit	profit	NOUN
faba-28	202	41	.	.	PUNCT
faba-28	203	1	the	the	DET
faba-28	203	2	magnitude	magnitude	NOUN
faba-28	203	3	of	of	ADP
faba-28	203	4	the	the	DET
faba-28	203	5	contribution	contribution	NOUN
faba-28	203	6	of	of	ADP
faba-28	203	7	the	the	DET
faba-28	203	8	impact	impact	NOUN
faba-28	203	9	of	of	ADP
faba-28	203	10	the	the	DET
faba-28	203	11	application	application	NOUN
faba-28	203	12	of	of	ADP
faba-28	203	13	ifrs	ifrs	PROPN
faba-28	203	14	regarding	regard	VERB
faba-28	203	15	investment	investment	NOUN
faba-28	203	16	property	property	NOUN
faba-28	203	17	to	to	ADP
faba-28	203	18	corporate	corporate	ADJ
faba-28	203	19	profits	profit	NOUN
faba-28	203	20	was	be	AUX
faba-28	203	21	51.7	51.7	NUM
faba-28	203	22	%	%	NOUN
faba-28	203	23	.	.	PUNCT
faba-28	204	1	this	this	DET
faba-28	204	2	number	number	NOUN
faba-28	204	3	means	mean	VERB
faba-28	204	4	that	that	SCONJ
faba-28	204	5	51.7	51.7	NUM
faba-28	204	6	%	%	NOUN
faba-28	204	7	of	of	ADP
faba-28	204	8	profit	profit	NOUN
faba-28	204	9	is	be	AUX
faba-28	204	10	obtained	obtain	VERB
faba-28	204	11	after	after	ADP
faba-28	204	12	operating	operate	VERB
faba-28	204	13	profit	profit	NOUN
faba-28	204	14	at	at	ADP
faba-28	204	15	pt	pt	PROPN
faba-28	204	16	.	.	PROPN
faba-28	204	17	astra	astra	PROPN
faba-28	204	18	international	international	PROPN
faba-28	204	19	tbk	tbk	PROPN
faba-28	204	20	.	.	PROPN
faba-28	204	21	,	,	PUNCT
faba-28	204	22	pt	pt	PROPN
faba-28	204	23	.	.	PROPN
faba-28	204	24	astra	astra	PROPN
faba-28	204	25	otoparts	otoparts	PROPN
faba-28	204	26	tbk	tbk	PROPN
faba-28	204	27	.	.	PROPN
faba-28	204	28	,	,	PUNCT
faba-28	204	29	and	and	CCONJ
faba-28	204	30	pt	pt	PROPN
faba-28	204	31	.	.	PROPN
faba-28	204	32	astra	astra	PROPN
faba-28	204	33	graphia	graphia	PROPN
faba-28	204	34	tbk	tbk	PROPN
faba-28	204	35	.	.	PUNCT
faba-28	205	1	influenced	influence	VERB
faba-28	205	2	by	by	ADP
faba-28	205	3	the	the	DET
faba-28	205	4	application	application	NOUN
faba-28	205	5	of	of	ADP
faba-28	205	6	ifrs	ifrs	PROPN
faba-28	205	7	regarding	regard	VERB
faba-28	205	8	investment	investment	NOUN
faba-28	205	9	property	property	NOUN
faba-28	205	10	,	,	PUNCT
faba-28	205	11	while	while	SCONJ
faba-28	205	12	the	the	DET
faba-28	205	13	remaining	remain	VERB
faba-28	205	14	48.3	48.3	NUM
faba-28	205	15	%	%	NOUN
faba-28	205	16	is	be	AUX
faba-28	205	17	influenced	influence	VERB
faba-28	205	18	by	by	ADP
faba-28	205	19	other	other	ADJ
faba-28	205	20	factors	factor	NOUN
faba-28	205	21	such	such	ADJ
faba-28	205	22	as	as	ADP
faba-28	205	23	interest	interest	NOUN
faba-28	205	24	income	income	NOUN
faba-28	205	25	,	,	PUNCT
faba-28	205	26	profit	profit	NOUN
faba-28	205	27	from	from	ADP
faba-28	205	28	asset	asset	NOUN
faba-28	205	29	release	release	NOUN
faba-28	205	30	,	,	PUNCT
faba-28	205	31	interés	interés	PROPN
faba-28	205	32	expense	expense	NOUN
faba-28	205	33	,	,	PUNCT
faba-28	205	34	foreign	foreign	ADJ
faba-28	205	35	exchange	exchange	NOUN
faba-28	205	36	gains	gain	NOUN
faba-28	205	37	/	/	SYM
faba-28	205	38	losses	loss	NOUN
faba-28	205	39	,	,	PUNCT
faba-28	205	40	and	and	CCONJ
faba-28	205	41	others	other	NOUN
faba-28	205	42	.	.	PUNCT
faba-28	206	1	based	base	VERB
faba-28	206	2	on	on	ADP
faba-28	206	3	the	the	DET
faba-28	206	4	hypothesis	hypothesis	NOUN
faba-28	206	5	test	test	NOUN
faba-28	206	6	,	,	PUNCT
faba-28	206	7	it	it	PRON
faba-28	206	8	is	be	AUX
faba-28	206	9	known	know	VERB
faba-28	206	10	that	that	SCONJ
faba-28	206	11	the	the	DET
faba-28	206	12	application	application	NOUN
faba-28	206	13	of	of	ADP
faba-28	206	14	ifrs	ifrs	PROPN
faba-28	206	15	regarding	regard	VERB
faba-28	206	16	investment	investment	NOUN
faba-28	206	17	property	property	NOUN
faba-28	206	18	have	have	VERB
faba-28	206	19	a	a	DET
faba-28	206	20	significant	significant	ADJ
faba-28	206	21	impact	impact	NOUN
faba-28	206	22	on	on	ADP
faba-28	206	23	profits	profit	NOUN
faba-28	206	24	at	at	ADP
faba-28	206	25	pt	pt	PROPN
faba-28	206	26	.	.	PROPN
faba-28	206	27	astra	astra	PROPN
faba-28	206	28	international	international	PROPN
faba-28	206	29	tbk	tbk	PROPN
faba-28	206	30	.	.	PROPN
faba-28	206	31	,	,	PUNCT
faba-28	206	32	pt	pt	PROPN
faba-28	206	33	.	.	PROPN
faba-28	206	34	astra	astra	PROPN
faba-28	206	35	otoparts	otoparts	PROPN
faba-28	206	36	tbk	tbk	PROPN
faba-28	206	37	.	.	PROPN
faba-28	206	38	,	,	PUNCT
faba-28	206	39	and	and	CCONJ
faba-28	206	40	pt	pt	PROPN
faba-28	206	41	.	.	PROPN
faba-28	206	42	astra	astra	PROPN
faba-28	206	43	graphia	graphia	PROPN
faba-28	206	44	tbk	tbk	PROPN
faba-28	206	45	.	.	PUNCT
faba-28	207	1	discussion	discussion	NOUN
faba-28	207	2	and	and	CCONJ
faba-28	207	3	conclusion	conclusion	VERB
faba-28	207	4	the	the	DET
faba-28	207	5	application	application	NOUN
faba-28	207	6	of	of	ADP
faba-28	207	7	ifrs	ifrs	PROPN
faba-28	207	8	in	in	ADP
faba-28	207	9	indonesia	indonesia	PROPN
faba-28	207	10	follows	follow	VERB
faba-28	207	11	a	a	DET
faba-28	207	12	road	road	NOUN
faba-28	207	13	map	map	NOUN
faba-28	207	14	set	set	VERB
faba-28	207	15	by	by	ADP
faba-28	207	16	dsak	dsak	NOUN
faba-28	207	17	-	-	PUNCT
faba-28	207	18	iai	iai	NOUN
faba-28	207	19	,	,	PUNCT
faba-28	207	20	namely	namely	ADV
faba-28	207	21	by	by	ADP
faba-28	207	22	adopting	adopt	VERB
faba-28	207	23	one	one	NUM
faba-28	207	24	by	by	ADP
faba-28	207	25	one	one	NUM
faba-28	207	26	ifrs	ifrs	NOUN
faba-28	207	27	standards	standard	NOUN
faba-28	207	28	until	until	ADP
faba-28	207	29	2010	2010	NUM
faba-28	207	30	.	.	PUNCT
faba-28	208	1	the	the	DET
faba-28	208	2	application	application	NOUN
faba-28	208	3	of	of	ADP
faba-28	208	4	ifrs	ifrs	NOUN
faba-28	208	5	must	must	AUX
faba-28	208	6	be	be	AUX
faba-28	208	7	done	do	VERB
faba-28	208	8	carefully	carefully	ADV
faba-28	208	9	,	,	PUNCT
faba-28	208	10	companies	company	NOUN
faba-28	208	11	need	need	VERB
faba-28	208	12	to	to	PART
faba-28	208	13	study	study	VERB
faba-28	208	14	the	the	DET
faba-28	208	15	readiness	readiness	NOUN
faba-28	208	16	to	to	PART
faba-28	208	17	carry	carry	VERB
faba-28	208	18	out	out	ADP
faba-28	208	19	ifrs	ifrs	NOUN
faba-28	208	20	adoption	adoption	NOUN
faba-28	208	21	,	,	PUNCT
faba-28	208	22	starting	start	VERB
faba-28	208	23	from	from	ADP
faba-28	208	24	aspects	aspect	NOUN
faba-28	208	25	human	human	ADJ
faba-28	208	26	resources	resource	NOUN
faba-28	208	27	,	,	PUNCT
faba-28	208	28	legal	legal	ADJ
faba-28	208	29	and	and	CCONJ
faba-28	208	30	legal	legal	ADJ
faba-28	208	31	climate	climate	NOUN
faba-28	208	32	,	,	PUNCT
faba-28	208	33	accounting	account	VERB
faba-28	208	34	information	information	NOUN
faba-28	208	35	systems	system	NOUN
faba-28	208	36	,	,	PUNCT
faba-28	208	37	and	and	CCONJ
faba-28	208	38	taxation	taxation	NOUN
faba-28	208	39	aspects	aspect	NOUN
faba-28	208	40	.	.	PUNCT
faba-28	209	1	the	the	DET
faba-28	209	2	implementation	implementation	NOUN
faba-28	209	3	of	of	ADP
faba-28	209	4	ifrs	ifrs	PROPN
faba-28	209	5	has	have	VERB
faba-28	209	6	an	an	DET
faba-28	209	7	impact	impact	NOUN
faba-28	209	8	on	on	ADP
faba-28	209	9	the	the	DET
faba-28	209	10	company	company	NOUN
faba-28	209	11	in	in	ADP
faba-28	209	12	many	many	ADJ
faba-28	209	13	ways	way	NOUN
faba-28	209	14	.	.	PUNCT
faba-28	210	1	the	the	DET
faba-28	210	2	aspects	aspect	NOUN
faba-28	210	3	of	of	ADP
faba-28	210	4	interim	interim	ADJ
faba-28	210	5	reporting	reporting	NOUN
faba-28	210	6	and	and	CCONJ
faba-28	210	7	assessment	assessment	NOUN
faba-28	210	8	bases	basis	NOUN
faba-28	210	9	are	be	AUX
faba-28	210	10	the	the	DET
faba-28	210	11	things	thing	NOUN
faba-28	210	12	most	most	ADV
faba-28	210	13	affected	affected	ADJ
faba-28	210	14	.	.	PUNCT
faba-28	211	1	the	the	DET
faba-28	211	2	fair	fair	ADJ
faba-28	211	3	value	value	NOUN
faba-28	211	4	model	model	NOUN
faba-28	211	5	,	,	PUNCT
faba-28	211	6	which	which	PRON
faba-28	211	7	underlies	underlie	VERB
faba-28	211	8	the	the	DET
faba-28	211	9	measurement	measurement	NOUN
faba-28	211	10	of	of	ADP
faba-28	211	11	investment	investment	NOUN
faba-28	211	12	property	property	NOUN
faba-28	211	13	after	after	ADP
faba-28	211	14	initial	initial	ADJ
faba-28	211	15	measurement	measurement	NOUN
faba-28	211	16	,	,	PUNCT
faba-28	211	17	is	be	AUX
faba-28	211	18	fair	fair	ADJ
faba-28	211	19	value	value	NOUN
faba-28	211	20	with	with	ADP
faba-28	211	21	changes	change	NOUN
faba-28	211	22	in	in	ADP
faba-28	211	23	fair	fair	ADJ
faba-28	211	24	value	value	NOUN
faba-28	211	25	recognized	recognize	VERB
faba-28	211	26	as	as	ADP
faba-28	211	27	profit	profit	NOUN
faba-28	211	28	or	or	CCONJ
faba-28	211	29	loss	loss	NOUN
faba-28	211	30	.	.	PUNCT
faba-28	212	1	"	"	PUNCT
faba-28	212	2	measuring	measure	VERB
faba-28	212	3	property	property	NOUN
faba-28	212	4	investment	investment	NOUN
faba-28	212	5	at	at	ADP
faba-28	212	6	fair	fair	ADJ
faba-28	212	7	value	value	NOUN
faba-28	212	8	.	.	PUNCT
faba-28	213	1	gains	gain	NOUN
faba-28	213	2	and	and	CCONJ
faba-28	213	3	losses	loss	NOUN
faba-28	213	4	from	from	ADP
faba-28	213	5	changes	change	NOUN
faba-28	213	6	in	in	ADP
faba-28	213	7	fair	fair	ADJ
faba-28	213	8	value	value	NOUN
faba-28	213	9	are	be	AUX
faba-28	213	10	recognized	recognize	VERB
faba-28	213	11	in	in	ADP
faba-28	213	12	the	the	DET
faba-28	213	13	income	income	NOUN
faba-28	213	14	statement	statement	NOUN
faba-28	213	15	when	when	SCONJ
faba-28	213	16	they	they	PRON
faba-28	213	17	arise	arise	VERB
faba-28	213	18	"	"	PUNCT
faba-28	213	19	marisi	marisi	ADJ
faba-28	213	20	p.	p.	NOUN
faba-28	213	21	purba	purba	NOUN
faba-28	213	22	(	(	PUNCT
faba-28	213	23	2010	2010	NUM
faba-28	213	24	)	)	PUNCT
faba-28	213	25	.	.	PUNCT
faba-28	214	1	latridis	latridis	PROPN
faba-28	214	2	and	and	CCONJ
faba-28	214	3	rouvolis	rouvolis	PROPN
faba-28	214	4	(	(	PUNCT
faba-28	214	5	2010	2010	NUM
faba-28	214	6	)	)	PUNCT
faba-28	214	7	using	use	VERB
faba-28	214	8	a	a	DET
faba-28	214	9	sample	sample	NOUN
faba-28	214	10	of	of	ADP
faba-28	214	11	companies	company	NOUN
faba-28	214	12	provided	provide	VERB
faba-28	214	13	on	on	ADP
faba-28	214	14	the	the	DET
faba-28	214	15	greek	greek	PROPN
faba-28	214	16	stock	stock	NOUN
faba-28	214	17	exchange	exchange	NOUN
faba-28	214	18	found	find	VERB
faba-28	214	19	in	in	ADP
faba-28	214	20	the	the	DET
faba-28	214	21	period	period	NOUN
faba-28	214	22	after	after	ADP
faba-28	214	23	the	the	DET
faba-28	214	24	adoption	adoption	NOUN
faba-28	214	25	of	of	ADP
faba-28	214	26	ifrs	ifrs	PROPN
faba-28	214	27	provides	provide	VERB
faba-28	214	28	an	an	DET
faba-28	214	29	increased	increase	VERB
faba-28	214	30	relevance	relevance	NOUN
faba-28	214	31	of	of	ADP
faba-28	214	32	the	the	DET
faba-28	214	33	book	book	NOUN
faba-28	214	34	value	value	NOUN
faba-28	214	35	of	of	ADP
faba-28	214	36	equity	equity	NOUN
faba-28	214	37	and	and	CCONJ
faba-28	214	38	earnings	earning	NOUN
faba-28	214	39	to	to	ADP
faba-28	214	40	stock	stock	NOUN
faba-28	214	41	prices	price	NOUN
faba-28	214	42	.	.	PUNCT
faba-28	215	1	the	the	DET
faba-28	215	2	value	value	NOUN
faba-28	215	3	relevance	relevance	NOUN
faba-28	215	4	according	accord	VERB
faba-28	215	5	to	to	ADP
faba-28	215	6	kargin	kargin	PROPN
faba-28	215	7	(	(	PUNCT
faba-28	215	8	2013	2013	NUM
faba-28	215	9	)	)	PUNCT
faba-28	215	10	is	be	AUX
faba-28	215	11	the	the	DET
faba-28	215	12	ability	ability	NOUN
faba-28	215	13	of	of	ADP
faba-28	215	14	an	an	DET
faba-28	215	15	information	information	NOUN
faba-28	215	16	presented	present	VERB
faba-28	215	17	in	in	ADP
faba-28	215	18	the	the	DET
faba-28	215	19	financial	financial	ADJ
faba-28	215	20	statements	statement	NOUN
faba-28	215	21	for	for	ADP
faba-28	215	22	discussion	discussion	NOUN
faba-28	215	23	and	and	CCONJ
faba-28	215	24	value	value	NOUN
faba-28	215	25	conclusions	conclusion	NOUN
faba-28	215	26	company	company	NOUN
faba-28	215	27	.	.	PUNCT
faba-28	216	1	information	information	NOUN
faba-28	216	2	in	in	ADP
faba-28	216	3	financial	financial	ADJ
faba-28	216	4	statements	statement	NOUN
faba-28	216	5	has	have	AUX
faba-28	216	6	value	value	NOUN
faba-28	216	7	relevance	relevance	NOUN
faba-28	216	8	if	if	SCONJ
faba-28	216	9	such	such	ADJ
faba-28	216	10	information	information	NOUN
faba-28	216	11	can	can	AUX
faba-28	216	12	be	be	AUX
faba-28	216	13	used	use	VERB
faba-28	216	14	as	as	ADP
faba-28	216	15	a	a	DET
faba-28	216	16	basis	basis	NOUN
faba-28	216	17	for	for	ADP
faba-28	216	18	predicting	predict	VERB
faba-28	216	19	and	and	CCONJ
faba-28	216	20	estimating	estimate	VERB
faba-28	216	21	market	market	NOUN
faba-28	216	22	value	value	NOUN
faba-28	216	23	of	of	ADP
faba-28	216	24	the	the	DET
faba-28	216	25	company	company	NOUN
faba-28	216	26	.	.	PUNCT
faba-28	217	1	then	then	ADV
faba-28	217	2	the	the	DET
faba-28	217	3	use	use	NOUN
faba-28	217	4	of	of	ADP
faba-28	217	5	the	the	DET
faba-28	217	6	fair	fair	ADJ
faba-28	217	7	value	value	NOUN
faba-28	217	8	model	model	NOUN
faba-28	217	9	in	in	ADP
faba-28	217	10	assessing	assess	VERB
faba-28	217	11	investment	investment	NOUN
faba-28	217	12	property	property	NOUN
faba-28	217	13	will	will	AUX
faba-28	217	14	lead	lead	VERB
faba-28	217	15	to	to	ADP
faba-28	217	16	changes	change	NOUN
faba-28	217	17	in	in	ADP
faba-28	217	18	the	the	DET
faba-28	217	19	value	value	NOUN
faba-28	217	20	of	of	ADP
faba-28	217	21	the	the	DET
faba-28	217	22	investment	investment	NOUN
faba-28	217	23	property	property	NOUN
faba-28	217	24	.	.	PUNCT
faba-28	218	1	the	the	DET
faba-28	218	2	change	change	NOUN
faba-28	218	3	in	in	ADP
faba-28	218	4	value	value	NOUN
faba-28	218	5	can	can	AUX
faba-28	218	6	go	go	VERB
faba-28	218	7	up	up	ADV
faba-28	218	8	or	or	CCONJ
faba-28	218	9	down	down	ADV
faba-28	218	10	,	,	PUNCT
faba-28	218	11	if	if	SCONJ
faba-28	218	12	the	the	DET
faba-28	218	13	value	value	NOUN
faba-28	218	14	increases	increase	VERB
faba-28	218	15	,	,	PUNCT
faba-28	218	16	the	the	DET
faba-28	218	17	company	company	NOUN
faba-28	218	18	gains	gain	VERB
faba-28	218	19	from	from	ADP
faba-28	218	20	the	the	DET
faba-28	218	21	difference	difference	NOUN
faba-28	218	22	in	in	ADP
faba-28	218	23	increase	increase	NOUN
faba-28	218	24	,	,	PUNCT
faba-28	218	25	and	and	CCONJ
faba-28	218	26	if	if	SCONJ
faba-28	218	27	the	the	DET
faba-28	218	28	value	value	NOUN
faba-28	218	29	goes	go	VERB
faba-28	218	30	down	down	ADV
faba-28	218	31	then	then	ADV
faba-28	218	32	the	the	DET
faba-28	218	33	company	company	NOUN
faba-28	218	34	will	will	AUX
faba-28	218	35	suffer	suffer	VERB
faba-28	218	36	a	a	DET
faba-28	218	37	loss	loss	NOUN
faba-28	218	38	.	.	PUNCT
faba-28	219	1	gains	gain	NOUN
faba-28	219	2	and	and	CCONJ
faba-28	219	3	losses	loss	NOUN
faba-28	219	4	from	from	ADP
faba-28	219	5	changes	change	NOUN
faba-28	219	6	in	in	ADP
faba-28	219	7	these	these	DET
faba-28	219	8	values	value	NOUN
faba-28	219	9	are	be	AUX
faba-28	219	10	recognized	recognize	VERB
faba-28	219	11	in	in	ADP
faba-28	219	12	the	the	DET
faba-28	219	13	income	income	NOUN
faba-28	219	14	statement	statement	NOUN
faba-28	219	15	.	.	PUNCT
faba-28	220	1	so	so	ADV
faba-28	220	2	that	that	SCONJ
faba-28	220	3	the	the	DET
faba-28	220	4	application	application	NOUN
faba-28	220	5	of	of	ADP
faba-28	220	6	the	the	DET
faba-28	220	7	fair	fair	ADJ
faba-28	220	8	value	value	NOUN
faba-28	220	9	model	model	NOUN
faba-28	220	10	and	and	CCONJ
faba-28	220	11	investment	investment	NOUN
faba-28	220	12	property	property	NOUN
faba-28	220	13	will	will	AUX
faba-28	220	14	have	have	VERB
faba-28	220	15	an	an	DET
faba-28	220	16	impact	impact	NOUN
faba-28	220	17	on	on	ADP
faba-28	220	18	company	company	NOUN
faba-28	220	19	profits	profit	NOUN
faba-28	220	20	.	.	PUNCT
faba-28	221	1	then	then	ADV
faba-28	221	2	indirectly	indirectly	ADV
faba-28	221	3	the	the	DET
faba-28	221	4	application	application	NOUN
faba-28	221	5	of	of	ADP
faba-28	221	6	ifrs	ifrs	NOUN
faba-28	221	7	will	will	AUX
faba-28	221	8	affect	affect	VERB
faba-28	221	9	the	the	DET
faba-28	221	10	profits	profit	NOUN
faba-28	221	11	obtained	obtain	VERB
faba-28	221	12	by	by	ADP
faba-28	221	13	the	the	DET
faba-28	221	14	company	company	NOUN
faba-28	221	15	contributions	contribution	NOUN
faba-28	221	16	and	and	CCONJ
faba-28	221	17	future	future	ADJ
faba-28	221	18	studies	study	NOUN
faba-28	221	19	the	the	DET
faba-28	221	20	contributions	contribution	NOUN
faba-28	221	21	of	of	ADP
faba-28	221	22	the	the	DET
faba-28	221	23	study	study	NOUN
faba-28	221	24	can	can	AUX
faba-28	221	25	be	be	AUX
faba-28	221	26	noticed	notice	VERB
faba-28	221	27	in	in	ADP
faba-28	221	28	different	different	ADJ
faba-28	221	29	ways	way	NOUN
faba-28	221	30	.	.	PUNCT
faba-28	222	1	firstly	firstly	ADV
faba-28	222	2	,	,	PUNCT
faba-28	222	3	in	in	ADP
faba-28	222	4	indicating	indicate	VERB
faba-28	222	5	the	the	DET
faba-28	222	6	influencein	influencein	ADJ
faba-28	222	7	the	the	DET
faba-28	222	8	application	application	NOUN
faba-28	222	9	of	of	ADP
faba-28	222	10	ifrs	ifrs	PROPN
faba-28	222	11	,	,	PUNCT
faba-28	222	12	the	the	DET
faba-28	222	13	most	most	ADV
faba-28	222	14	important	important	ADJ
faba-28	222	15	thing	thing	NOUN
faba-28	222	16	is	be	AUX
faba-28	222	17	the	the	DET
faba-28	222	18	application	application	NOUN
faba-28	222	19	of	of	ADP
faba-28	222	20	fair	fair	ADJ
faba-28	222	21	value	value	NOUN
faba-28	222	22	.	.	PUNCT
faba-28	223	1	the	the	DET
faba-28	223	2	application	application	NOUN
faba-28	223	3	of	of	ADP
faba-28	223	4	fair	fair	ADJ
faba-28	223	5	surtikanti	surtikanti	ADJ
faba-28	223	6	/	/	SYM
faba-28	223	7	finance	finance	NOUN
faba-28	223	8	,	,	PUNCT
faba-28	223	9	accounting	accounting	NOUN
faba-28	223	10	and	and	CCONJ
faba-28	223	11	business	business	NOUN
faba-28	223	12	analysis	analysis	NOUN
faba-28	223	13	2	2	NUM
faba-28	223	14	(	(	PUNCT
faba-28	223	15	1	1	NUM
faba-28	223	16	)	)	PUNCT
faba-28	223	17	2020	2020	NUM
faba-28	223	18	9	9	NUM
faba-28	223	19	value	value	NOUN
faba-28	223	20	in	in	ADP
faba-28	223	21	a	a	DET
faba-28	223	22	company	company	NOUN
faba-28	223	23	only	only	ADV
faba-28	223	24	applies	apply	VERB
faba-28	223	25	to	to	ADP
faba-28	223	26	investment	investment	NOUN
faba-28	223	27	properties	property	NOUN
faba-28	223	28	,	,	PUNCT
faba-28	223	29	it	it	PRON
faba-28	223	30	is	be	AUX
faba-28	223	31	best	good	ADJ
faba-28	223	32	to	to	PART
faba-28	223	33	apply	apply	VERB
faba-28	223	34	the	the	DET
faba-28	223	35	fair	fair	ADJ
faba-28	223	36	value	value	NOUN
faba-28	223	37	to	to	ADP
faba-28	223	38	all	all	DET
faba-28	223	39	assets	asset	NOUN
faba-28	223	40	of	of	ADP
faba-28	223	41	each	each	DET
faba-28	223	42	company	company	NOUN
faba-28	223	43	.	.	PUNCT
faba-28	224	1	the	the	DET
faba-28	224	2	researcher	researcher	NOUN
faba-28	224	3	suggests	suggest	VERB
faba-28	224	4	that	that	SCONJ
faba-28	224	5	the	the	DET
faba-28	224	6	next	next	ADJ
faba-28	224	7	researcher	researcher	NOUN
faba-28	224	8	can	can	AUX
faba-28	224	9	expand	expand	VERB
faba-28	224	10	this	this	DET
faba-28	224	11	research	research	NOUN
faba-28	224	12	by	by	ADP
faba-28	224	13	using	use	VERB
faba-28	224	14	various	various	ADJ
faba-28	224	15	other	other	ADJ
faba-28	224	16	factors	factor	NOUN
faba-28	224	17	such	such	ADJ
faba-28	224	18	as	as	ADP
faba-28	224	19	earnings	earning	NOUN
faba-28	224	20	management	management	NOUN
faba-28	224	21	and	and	CCONJ
faba-28	224	22	the	the	DET
faba-28	224	23	relevance	relevance	NOUN
faba-28	224	24	of	of	ADP
faba-28	224	25	the	the	DET
faba-28	224	26	value	value	NOUN
faba-28	224	27	of	of	ADP
faba-28	224	28	financial	financial	ADJ
faba-28	224	29	information	information	NOUN
faba-28	224	30	apart	apart	ADV
faba-28	224	31	from	from	ADP
faba-28	224	32	the	the	DET
faba-28	224	33	factors	factor	NOUN
faba-28	224	34	that	that	PRON
faba-28	224	35	have	have	AUX
faba-28	224	36	been	be	AUX
faba-28	224	37	studied	study	VERB
faba-28	224	38	.	.	PUNCT
faba-28	225	1	future	future	ADJ
faba-28	225	2	studies	study	NOUN
faba-28	225	3	should	should	AUX
faba-28	225	4	use	use	VERB
faba-28	225	5	larger	large	ADJ
faba-28	225	6	sample	sample	NOUN
faba-28	225	7	sizes	size	NOUN
faba-28	225	8	or	or	CCONJ
faba-28	225	9	long	long	ADJ
faba-28	225	10	periods	period	NOUN
faba-28	225	11	for	for	ADP
faba-28	225	12	research	research	NOUN
faba-28	225	13	with	with	ADP
faba-28	225	14	the	the	DET
faba-28	225	15	same	same	ADJ
faba-28	225	16	or	or	CCONJ
faba-28	225	17	different	different	ADJ
faba-28	225	18	variables	variable	NOUN
faba-28	225	19	.	.	PUNCT
faba-28	226	1	future	future	ADJ
faba-28	226	2	studies	study	NOUN
faba-28	226	3	to	to	PART
faba-28	226	4	compare	compare	VERB
faba-28	226	5	the	the	DET
faba-28	226	6	findings	finding	NOUN
faba-28	226	7	of	of	ADP
faba-28	226	8	this	this	DET
faba-28	226	9	study	study	NOUN
faba-28	226	10	with	with	ADP
faba-28	226	11	others	other	NOUN
faba-28	226	12	.	.	PUNCT
faba-28	227	1	references	reference	NOUN
faba-28	227	2	abdul	abdul	PROPN
faba-28	227	3	halim	halim	PROPN
faba-28	227	4	(	(	PUNCT
faba-28	227	5	2005	2005	NUM
faba-28	227	6	:	:	PUNCT
faba-28	227	7	4	4	NUM
faba-28	227	8	)	)	PUNCT
faba-28	227	9	analisis	analisis	ADJ
faba-28	227	10	investasi	investasi	NOUN
faba-28	227	11	.	.	PUNCT
faba-28	228	1	jakarta	jakarta	PROPN
faba-28	228	2	:	:	PUNCT
faba-28	228	3	salemba	salemba	PROPN
faba-28	228	4	empat	empat	PROPN
faba-28	228	5	.	.	PUNCT
faba-28	229	1	adibah	adibah	PROPN
faba-28	229	2	,	,	PUNCT
faba-28	229	3	wan	wan	PROPN
faba-28	229	4	,	,	PUNCT
faba-28	229	5	w.	w.	PROPN
faba-28	229	6	ismail	ismail	PROPN
faba-28	229	7	,	,	PUNCT
faba-28	229	8	k.a	k.a	PROPN
faba-28	229	9	.	.	PROPN
faba-28	229	10	kamarudin	kamarudin	PROPN
faba-28	229	11	,	,	PUNCT
faba-28	229	12	t.	t.	PROPN
faba-28	229	13	van	van	PROPN
faba-28	229	14	-	-	PROPN
faba-28	229	15	zijl	zijl	PROPN
faba-28	229	16	dan	dan	PROPN
faba-28	229	17	k.	k.	PROPN
faba-28	229	18	dunstan	dunstan	PROPN
faba-28	229	19	.	.	PUNCT
faba-28	230	1	2013	2013	NUM
faba-28	230	2	.	.	PUNCT
faba-28	231	1	earnings	earning	NOUN
faba-28	231	2	quality	quality	NOUN
faba-28	231	3	and	and	CCONJ
faba-28	231	4	the	the	DET
faba-28	231	5	adoption	adoption	NOUN
faba-28	231	6	of	of	ADP
faba-28	231	7	ifrs	ifrs	NOUN
faba-28	231	8	-	-	PUNCT
faba-28	231	9	based	base	VERB
faba-28	231	10	accounting	accounting	NOUN
faba-28	231	11	standards	standard	NOUN
faba-28	231	12	:	:	PUNCT
faba-28	231	13	evidence	evidence	NOUN
faba-28	231	14	from	from	ADP
faba-28	231	15	an	an	DET
faba-28	231	16	emerging	emerge	VERB
faba-28	231	17	market	market	NOUN
faba-28	231	18	.	.	PUNCT
faba-28	232	1	asian	asian	ADJ
faba-28	232	2	review	review	NOUN
faba-28	232	3	of	of	ADP
faba-28	232	4	accounting	account	VERB
faba-28	232	5	21	21	NUM
faba-28	232	6	,	,	PUNCT
faba-28	232	7	no	no	INTJ
faba-28	232	8	.	.	NOUN
faba-28	232	9	1	1	NUM
faba-28	232	10	:	:	PUNCT
faba-28	232	11	53	53	NUM
faba-28	232	12	-	-	SYM
faba-28	232	13	73	73	NUM
faba-28	232	14	.	.	PUNCT
faba-28	233	1	armstrong	armstrong	PROPN
faba-28	233	2	,	,	PUNCT
faba-28	233	3	c.s	c.s	PROPN
faba-28	233	4	.	.	PROPN
faba-28	233	5	,	,	PUNCT
faba-28	233	6	m.e	m.e	PROPN
faba-28	233	7	.	.	PROPN
faba-28	233	8	barth	barth	PROPN
faba-28	233	9	,	,	PUNCT
faba-28	233	10	a.d	a.d	PROPN
faba-28	233	11	.	.	PROPN
faba-28	233	12	jagolinzer	jagolinzer	PROPN
faba-28	233	13	,	,	PUNCT
faba-28	233	14	e.j	e.j	PROPN
faba-28	233	15	.	.	PROPN
faba-28	233	16	riedl	riedl	PROPN
faba-28	233	17	.	.	PUNCT
faba-28	234	1	2009	2009	NUM
faba-28	234	2	.	.	PUNCT
faba-28	235	1	market	market	NOUN
faba-28	235	2	reaction	reaction	NOUN
faba-28	235	3	to	to	ADP
faba-28	235	4	the	the	DET
faba-28	235	5	adoption	adoption	NOUN
faba-28	235	6	of	of	ADP
faba-28	235	7	ifrs	ifrs	PROPN
faba-28	235	8	in	in	ADP
faba-28	235	9	europe	europe	PROPN
faba-28	235	10	.	.	PUNCT
faba-28	236	1	http://ssrn.com/abstract=90342	http://ssrn.com/abstract=90342	PROPN
faba-28	236	2	)	)	PUNCT
faba-28	236	3	ball	ball	NOUN
faba-28	236	4	,	,	PUNCT
faba-28	236	5	ray	ray	NOUN
faba-28	236	6	.	.	PUNCT
faba-28	237	1	2006	2006	NUM
faba-28	237	2	.	.	PUNCT
faba-28	238	1	international	international	ADJ
faba-28	238	2	financial	financial	ADJ
faba-28	238	3	reporting	reporting	NOUN
faba-28	238	4	standards	standard	NOUN
faba-28	238	5	(	(	PUNCT
faba-28	238	6	ifrs	ifrs	PROPN
faba-28	238	7	):	):	PUNCT
faba-28	238	8	pros	pro	NOUN
faba-28	238	9	and	and	CCONJ
faba-28	238	10	cons	con	NOUN
faba-28	238	11	for	for	ADP
faba-28	238	12	investors	investor	NOUN
faba-28	238	13	.	.	PUNCT
faba-28	239	1	http://ssrn.com/abstract=929561	http://ssrn.com/abstract=929561	PROPN
faba-28	239	2	barth	barth	PROPN
faba-28	239	3	,	,	PUNCT
faba-28	239	4	m.e	m.e	PROPN
faba-28	239	5	.	.	PROPN
faba-28	239	6	,	,	PUNCT
faba-28	239	7	w.h	w.h	PROPN
faba-28	239	8	.	.	PROPN
faba-28	239	9	beaver	beaver	PROPN
faba-28	239	10	,	,	PUNCT
faba-28	239	11	dan	dan	PROPN
faba-28	239	12	w.r	w.r	PROPN
faba-28	239	13	.	.	PROPN
faba-28	239	14	landsman	landsman	NOUN
faba-28	239	15	.	.	PUNCT
faba-28	240	1	2001	2001	NUM
faba-28	240	2	.	.	PUNCT
faba-28	241	1	the	the	DET
faba-28	241	2	relevance	relevance	NOUN
faba-28	241	3	of	of	ADP
faba-28	241	4	the	the	DET
faba-28	241	5	value	value	NOUN
faba-28	241	6	relevance	relevance	NOUN
faba-28	241	7	literature	literature	NOUN
faba-28	241	8	for	for	ADP
faba-28	241	9	financial	financial	ADJ
faba-28	241	10	accounting	accounting	NOUN
faba-28	241	11	standard	standard	PROPN
faba-28	241	12	setting	setting	NOUN
faba-28	241	13	:	:	PUNCT
faba-28	241	14	another	another	DET
faba-28	241	15	view	view	NOUN
faba-28	241	16	.	.	PUNCT
faba-28	242	1	journal	journal	NOUN
faba-28	242	2	of	of	ADP
faba-28	242	3	accounting	accounting	PROPN
faba-28	242	4	&	&	CCONJ
faba-28	242	5	economics	economic	NOUN
faba-28	242	6	31	31	NUM
faba-28	242	7	,	,	PUNCT
faba-28	242	8	no	no	INTJ
faba-28	242	9	.	.	NOUN
faba-28	242	10	13	13	NUM
faba-28	242	11	.	.	X
faba-28	242	12	barth	barth	PROPN
faba-28	242	13	,	,	PUNCT
faba-28	242	14	m.e	m.e	PROPN
faba-28	242	15	.	.	PROPN
faba-28	242	16	,	,	PUNCT
faba-28	242	17	w.r	w.r	PROPN
faba-28	242	18	.	.	PROPN
faba-28	242	19	landsman	landsman	PROPN
faba-28	242	20	,	,	PUNCT
faba-28	242	21	dan	dan	PROPN
faba-28	242	22	m.h	m.h	PROPN
faba-28	242	23	.	.	PROPN
faba-28	242	24	lang	lang	PROPN
faba-28	242	25	.	.	PUNCT
faba-28	242	26	2008	2008	NUM
faba-28	242	27	.	.	PUNCT
faba-28	243	1	international	international	ADJ
faba-28	243	2	accounting	accounting	PROPN
faba-28	243	3	bartov	bartov	PROPN
faba-28	243	4	,	,	PUNCT
faba-28	243	5	eli	eli	PROPN
faba-28	243	6	,	,	PUNCT
faba-28	243	7	s.r	s.r	PROPN
faba-28	243	8	.	.	PROPN
faba-28	243	9	goldberg	goldberg	PROPN
faba-28	243	10	dan	dan	PROPN
faba-28	243	11	m.s	m.s	PROPN
faba-28	243	12	.	.	PUNCT
faba-28	244	1	kim	kim	PROPN
faba-28	244	2	.	.	PUNCT
faba-28	244	3	2002	2002	NUM
faba-28	244	4	.	.	PUNCT
faba-28	245	1	comparative	comparative	ADJ
faba-28	245	2	value	value	NOUN
faba-28	245	3	relevance	relevance	NOUN
faba-28	245	4	among	among	ADP
faba-28	245	5	german	german	ADJ
faba-28	245	6	,	,	PUNCT
faba-28	245	7	u.s	u.s	PROPN
faba-28	245	8	.	.	PROPN
faba-28	245	9	,	,	PUNCT
faba-28	245	10	and	and	CCONJ
faba-28	245	11	international	international	ADJ
faba-28	245	12	accounting	accounting	NOUN
faba-28	245	13	standards	standard	NOUN
faba-28	245	14	:	:	PUNCT
faba-28	245	15	a	a	DET
faba-28	245	16	german	german	ADJ
faba-28	245	17	stock	stock	NOUN
faba-28	245	18	market	market	NOUN
faba-28	245	19	perspective	perspective	NOUN
faba-28	245	20	.	.	PUNCT
faba-28	246	1	http://ssrn.com/abstract=316525	http://ssrn.com/abstract=316525	PROPN
faba-28	246	2	chalmers	chalmer	VERB
faba-28	246	3	,	,	PUNCT
faba-28	246	4	keryn	keryn	PROPN
faba-28	246	5	,	,	PUNCT
faba-28	246	6	greg	greg	PROPN
faba-28	246	7	clinch	clinch	PROPN
faba-28	246	8	,	,	PUNCT
faba-28	246	9	dan	dan	PROPN
faba-28	246	10	jayne	jayne	PROPN
faba-28	246	11	m.	m.	PROPN
faba-28	246	12	godfrey	godfrey	PROPN
faba-28	246	13	.	.	PROPN
faba-28	246	14	2010	2010	NUM
faba-28	246	15	.	.	PUNCT
faba-28	247	1	changes	change	NOUN
faba-28	247	2	in	in	ADP
faba-28	247	3	value	value	NOUN
faba-28	247	4	relevance	relevance	NOUN
faba-28	247	5	of	of	ADP
faba-28	247	6	financial	financial	ADJ
faba-28	247	7	information	information	NOUN
faba-28	247	8	upon	upon	SCONJ
faba-28	247	9	ifrs	ifrs	NOUN
faba-28	247	10	adoption	adoption	NOUN
faba-28	247	11	:	:	PUNCT
faba-28	247	12	evidence	evidence	NOUN
faba-28	247	13	from	from	ADP
faba-28	247	14	australia	australia	PROPN
faba-28	247	15	.	.	PUNCT
faba-28	248	1	australian	australian	ADJ
faba-28	248	2	journal	journal	NOUN
faba-28	248	3	of	of	ADP
faba-28	248	4	management	management	NOUN
faba-28	248	5	36	36	NUM
faba-28	248	6	,	,	PUNCT
faba-28	248	7	no	no	INTJ
faba-28	248	8	:	:	PUNCT
faba-28	248	9	2	2	NUM
faba-28	248	10	.	.	X
faba-28	248	11	chang	chang	PROPN
faba-28	248	12	,	,	PUNCT
faba-28	248	13	y.	y.	PROPN
faba-28	248	14	,	,	PUNCT
faba-28	248	15	liou	liou	NOUN
faba-28	248	16	,	,	PUNCT
faba-28	248	17	h.	h.	PROPN
faba-28	248	18	,	,	PUNCT
faba-28	248	19	2013	2013	NUM
faba-28	248	20	.	.	PUNCT
faba-28	249	1	the	the	DET
faba-28	249	2	effect	effect	NOUN
faba-28	249	3	of	of	ADP
faba-28	249	4	ifrs	ifrs	PROPN
faba-28	249	5	and	and	CCONJ
faba-28	249	6	the	the	DET
faba-28	249	7	institutional	institutional	ADJ
faba-28	249	8	environment	environment	NOUN
faba-28	249	9	on	on	ADP
faba-28	249	10	accounting	accounting	NOUN
faba-28	249	11	quality	quality	NOUN
faba-28	249	12	in	in	ADP
faba-28	249	13	chinese	chinese	ADJ
faba-28	249	14	listed	list	VERB
faba-28	249	15	firms	firm	NOUN
faba-28	249	16	.	.	PUNCT
faba-28	250	1	the	the	DET
faba-28	250	2	journal	journal	PROPN
faba-28	250	3	of	of	ADP
faba-28	250	4	american	american	PROPN
faba-28	250	5	business	business	PROPN
faba-28	250	6	review	review	PROPN
faba-28	250	7	,	,	PUNCT
faba-28	250	8	cambridge	cambridge	PROPN
faba-28	250	9	.	.	PUNCT
faba-28	251	1	vol.1	vol.1	PROPN
faba-28	251	2	,	,	PUNCT
faba-28	251	3	num2	num2	PROPN
faba-28	251	4	,	,	PUNCT
faba-28	251	5	summer	summer	NOUN
faba-28	251	6	.	.	PUNCT
faba-28	252	1	clarkson	clarkson	PROPN
faba-28	252	2	,	,	PUNCT
faba-28	252	3	p.	p.	NOUN
faba-28	252	4	,	,	PUNCT
faba-28	252	5	hanna	hanna	PROPN
faba-28	252	6	,	,	PUNCT
faba-28	252	7	j.	j.	PROPN
faba-28	252	8	d.	d.	PROPN
faba-28	252	9	,	,	PUNCT
faba-28	252	10	richardson	richardson	PROPN
faba-28	252	11	,	,	PUNCT
faba-28	252	12	g.	g.	PROPN
faba-28	252	13	and	and	CCONJ
faba-28	252	14	thompson	thompson	PROPN
faba-28	252	15	,	,	PUNCT
faba-28	252	16	r.	r.	PROPN
faba-28	252	17	2011	2011	NUM
faba-28	252	18	.	.	PUNCT
faba-28	253	1	the	the	DET
faba-28	253	2	impact	impact	NOUN
faba-28	253	3	of	of	ADP
faba-28	253	4	ifrs	ifrs	ADJ
faba-28	253	5	adoption	adoption	NOUN
faba-28	253	6	on	on	ADP
faba-28	253	7	the	the	DET
faba-28	253	8	value	value	NOUN
faba-28	253	9	relevance	relevance	NOUN
faba-28	253	10	of	of	ADP
faba-28	253	11	book	book	NOUN
faba-28	253	12	value	value	NOUN
faba-28	253	13	and	and	CCONJ
faba-28	253	14	earnings	earning	NOUN
faba-28	253	15	.	.	PUNCT
faba-28	254	1	journal	journal	PROPN
faba-28	254	2	of	of	ADP
faba-28	254	3	contemporary	contemporary	PROPN
faba-28	254	4	accounting	accounting	PROPN
faba-28	254	5	&	&	CCONJ
faba-28	254	6	economics	economic	NOUN
faba-28	254	7	,	,	PUNCT
faba-28	254	8	vol	vol	NOUN
faba-28	254	9	.	.	PROPN
faba-28	254	10	7	7	NUM
faba-28	254	11	,	,	PUNCT
faba-28	254	12	pp.1	pp.1	NOUN
faba-28	254	13	-	-	PUNCT
faba-28	254	14	17	17	NUM
faba-28	254	15	.	.	PUNCT
faba-28	255	1	dewan	dewan	PROPN
faba-28	255	2	standar	standar	PROPN
faba-28	255	3	akuntansi	akuntansi	PROPN
faba-28	255	4	keuangan	keuangan	PROPN
faba-28	255	5	.	.	PUNCT
faba-28	256	1	2010	2010	NUM
faba-28	256	2	.	.	PUNCT
faba-28	257	1	instrumen	instruman	NOUN
faba-28	257	2	keuangan	keuangan	PROPN
faba-28	257	3	:	:	PUNCT
faba-28	257	4	pengakuan	pengakuan	PROPN
faba-28	257	5	dan	dan	PROPN
faba-28	257	6	pengukuran	pengukuran	PROPN
faba-28	257	7	.	.	PUNCT
faba-28	258	1	dalam	dalam	PROPN
faba-28	258	2	:	:	PUNCT
faba-28	258	3	pernyataan	pernyataan	PROPN
faba-28	258	4	standar	standar	PROPN
faba-28	258	5	akuntansi	akuntansi	PROPN
faba-28	258	6	no	no	PROPN
faba-28	258	7	.	.	PROPN
faba-28	259	1	55	55	NUM
faba-28	259	2	revisi	revisi	NOUN
faba-28	259	3	2010	2010	NUM
faba-28	259	4	.	.	PUNCT
faba-28	260	1	jakarta	jakarta	PROPN
faba-28	260	2	:	:	PUNCT
faba-28	260	3	ikatan	ikatan	PROPN
faba-28	260	4	akuntan	akuntan	PROPN
faba-28	260	5	indonesia	indonesia	PROPN
faba-28	260	6	.	.	PROPN
faba-28	261	1	gjerde	gjerde	PROPN
faba-28	261	2	,	,	PUNCT
faba-28	261	3	oystein	oystein	PROPN
faba-28	261	4	;	;	PUNCT
faba-28	261	5	kjell	kjell	PROPN
faba-28	261	6	hendry	hendry	PROPN
faba-28	261	7	knivsfla	knivsfla	PROPN
faba-28	261	8	&	&	CCONJ
faba-28	261	9	frode	frode	PROPN
faba-28	261	10	saettem	saettem	PROPN
faba-28	261	11	.	.	PUNCT
faba-28	262	1	2008	2008	NUM
faba-28	262	2	.	.	PUNCT
faba-28	263	1	the	the	DET
faba-28	263	2	value	value	NOUN
faba-28	263	3	-	-	PUNCT
faba-28	263	4	relevance	relevance	NOUN
faba-28	263	5	of	of	ADP
faba-28	263	6	adopting	adopt	VERB
faba-28	263	7	ifrs	ifrs	NOUN
faba-28	263	8	:	:	PUNCT
faba-28	263	9	evidence	evidence	NOUN
faba-28	263	10	from	from	ADP
faba-28	263	11	145	145	NUM
faba-28	263	12	ngaap	ngaap	NOUN
faba-28	263	13	restatements	restatement	NOUN
faba-28	263	14	.	.	PUNCT
faba-28	264	1	departement	departement	NOUN
faba-28	264	2	of	of	ADP
faba-28	264	3	finance	finance	NOUN
faba-28	264	4	and	and	CCONJ
faba-28	264	5	management	management	NOUN
faba-28	264	6	science	science	NOUN
faba-28	264	7	.	.	PUNCT
faba-28	265	1	greuning	greuning	NOUN
faba-28	265	2	,	,	PUNCT
faba-28	265	3	hennie	hennie	PROPN
faba-28	265	4	van	van	PROPN
faba-28	265	5	.	.	PROPN
faba-28	265	6	2005	2005	NUM
faba-28	265	7	.	.	PUNCT
faba-28	266	1	international	international	ADJ
faba-28	266	2	financial	financial	ADJ
faba-28	266	3	reporting	reporting	NOUN
faba-28	266	4	standards	standard	NOUN
faba-28	266	5	:	:	PUNCT
faba-28	266	6	a	a	DET
faba-28	266	7	practical	practical	ADJ
faba-28	266	8	guide	guide	NOUN
faba-28	266	9	.	.	PUNCT
faba-28	267	1	jakarta	jakarta	PROPN
faba-28	267	2	:	:	PUNCT
faba-28	267	3	salemba	salemba	PROPN
faba-28	267	4	empat	empat	PROPN
faba-28	267	5	.	.	PUNCT
faba-28	268	1	penerjemah	penerjemah	PROPN
faba-28	268	2	:	:	PUNCT
faba-28	269	1	edward	edward	PROPN
faba-28	269	2	tanujaya	tanujaya	PROPN
faba-28	269	3	hung	hung	PROPN
faba-28	269	4	,	,	PUNCT
faba-28	269	5	mingyi	mingyi	PROPN
faba-28	269	6	dan	dan	PROPN
faba-28	269	7	k.r	k.r	PROPN
faba-28	269	8	.	.	PROPN
faba-28	269	9	subramanyam	subramanyam	PROPN
faba-28	269	10	.	.	PUNCT
faba-28	270	1	2004	2004	NUM
faba-28	270	2	.	.	PUNCT
faba-28	271	1	financial	financial	ADJ
faba-28	271	2	statement	statement	NOUN
faba-28	271	3	effects	effect	NOUN
faba-28	271	4	of	of	ADP
faba-28	271	5	adopting	adopt	VERB
faba-28	271	6	international	international	ADJ
faba-28	271	7	accounting	accounting	NOUN
faba-28	271	8	standards	standard	NOUN
faba-28	271	9	:	:	PUNCT
faba-28	271	10	the	the	DET
faba-28	271	11	case	case	NOUN
faba-28	271	12	of	of	ADP
faba-28	271	13	germany	germany	PROPN
faba-28	271	14	.	.	PUNCT
faba-28	272	1	http://ssrn.com/abstract=622921	http://ssrn.com/abstract=622921	PROPN
faba-28	272	2	(	(	PUNCT
faba-28	272	3	diakses	diakse	VERB
faba-28	272	4	oktober	oktober	PROPN
faba-28	272	5	2016	2016	NUM
faba-28	272	6	)	)	PUNCT
faba-28	272	7	.	.	PUNCT
faba-28	273	1	ikatan	ikatan	PROPN
faba-28	273	2	akuntan	akuntan	PROPN
faba-28	273	3	indonesia	indonesia	PROPN
faba-28	273	4	.	.	PUNCT
faba-28	274	1	2009	2009	NUM
faba-28	274	2	.	.	PUNCT
faba-28	275	1	standar	standar	PROPN
faba-28	275	2	akuntansi	akuntansi	PROPN
faba-28	275	3	keuangan	keuangan	PROPN
faba-28	275	4	per	per	ADP
faba-28	275	5	1	1	NUM
faba-28	275	6	juli	juli	NOUN
faba-28	275	7	2009	2009	NUM
faba-28	275	8	.	.	PUNCT
faba-28	276	1	jakarta	jakarta	PROPN
faba-28	276	2	:	:	PUNCT
faba-28	277	1	salemba	salemba	PROPN
faba-28	277	2	empat	empat	PROPN
faba-28	277	3	irham	irham	PROPN
faba-28	277	4	fahmi	fahmi	PROPN
faba-28	277	5	.	.	PUNCT
faba-28	278	1	2006	2006	NUM
faba-28	278	2	.	.	PUNCT
faba-28	279	1	analisis	analisis	ADJ
faba-28	279	2	investasi	investasi	NOUN
faba-28	279	3	dalam	dalam	PROPN
faba-28	279	4	perspetif	perspetif	PROPN
faba-28	279	5	ekonomi	ekonomi	PROPN
faba-28	279	6	dan	dan	PROPN
faba-28	279	7	politik	politik	PROPN
faba-28	279	8	.	.	PUNCT
faba-28	280	1	bandung	bandung	PROPN
faba-28	280	2	:	:	PUNCT
faba-28	280	3	refika	refika	ADJ
faba-28	280	4	aditama	aditama	NOUN
faba-28	280	5	kargin	kargin	NOUN
faba-28	280	6	,	,	PUNCT
faba-28	280	7	s	s	NOUN
faba-28	280	8	,	,	PUNCT
faba-28	280	9	2013	2013	NUM
faba-28	280	10	.	.	PUNCT
faba-28	281	1	the	the	DET
faba-28	281	2	impact	impact	NOUN
faba-28	281	3	of	of	ADP
faba-28	281	4	ifrs	ifrs	NOUN
faba-28	281	5	on	on	ADP
faba-28	281	6	the	the	DET
faba-28	281	7	value	value	NOUN
faba-28	281	8	relevance	relevance	NOUN
faba-28	281	9	accounting	accounting	NOUN
faba-28	281	10	information	information	NOUN
faba-28	281	11	:	:	PUNCT
faba-28	281	12	evidence	evidence	NOUN
faba-28	281	13	from	from	ADP
faba-28	281	14	turkish	turkish	ADJ
faba-28	281	15	firms	firm	NOUN
faba-28	281	16	.	.	PUNCT
faba-28	282	1	international	international	ADJ
faba-28	282	2	journal	journal	PROPN
faba-28	282	3	of	of	ADP
faba-28	282	4	economy	economy	NOUN
faba-28	282	5	and	and	CCONJ
faba-28	282	6	finace	finace	NOUN
faba-28	282	7	,	,	PUNCT
faba-28	282	8	5	5	NUM
faba-28	282	9	(	(	PUNCT
faba-28	282	10	4	4	NUM
faba-28	282	11	)	)	PUNCT
faba-28	282	12	,	,	PUNCT
faba-28	282	13	pp	pp	ADJ
faba-28	282	14	.	.	PUNCT
faba-28	283	1	71–80	71–80	NUM
faba-28	283	2	latridis	latridis	NOUN
faba-28	283	3	,	,	PUNCT
faba-28	283	4	george	george	PROPN
faba-28	283	5	.	.	PROPN
faba-28	283	6	,	,	PUNCT
faba-28	283	7	dan	dan	PROPN
faba-28	283	8	rouvolis	rouvolis	PROPN
faba-28	283	9	.	.	PUNCT
faba-28	284	1	2010	2010	NUM
faba-28	284	2	.	.	PUNCT
faba-28	285	1	the	the	DET
faba-28	285	2	post	post	ADJ
faba-28	285	3	-	-	ADJ
faba-28	285	4	adoption	adoption	ADJ
faba-28	285	5	effect	effect	NOUN
faba-28	285	6	of	of	ADP
faba-28	285	7	the	the	DET
faba-28	285	8	implementation	implementation	NOUN
faba-28	285	9	of	of	ADP
faba-28	285	10	international	international	ADJ
faba-28	285	11	financial	financial	ADJ
faba-28	285	12	reporting	reporting	NOUN
faba-28	285	13	standards	standard	NOUN
faba-28	285	14	in	in	ADP
faba-28	285	15	greece	greece	PROPN
faba-28	285	16	.	.	PROPN
faba-28	285	17	journal	journal	PROPN
faba-28	285	18	of	of	ADP
faba-28	285	19	international	international	ADJ
faba-28	285	20	accounting	accounting	NOUN
faba-28	285	21	,	,	PUNCT
faba-28	285	22	auditing	auditing	NOUN
faba-28	285	23	and	and	CCONJ
faba-28	285	24	taxation	taxation	NOUN
faba-28	285	25	.	.	PUNCT
faba-28	286	1	19	19	NUM
faba-28	286	2	,	,	PUNCT
faba-28	286	3	55	55	NUM
faba-28	286	4	-	-	SYM
faba-28	286	5	65	65	NUM
faba-28	286	6	.	.	PUNCT
faba-28	287	1	pananen	pananen	PROPN
faba-28	287	2	,	,	PUNCT
faba-28	287	3	mari	mari	PROPN
faba-28	287	4	dan	dan	PROPN
faba-28	287	5	hengshiu	hengshiu	PROPN
faba-28	287	6	lin	lin	PROPN
faba-28	287	7	.	.	PUNCT
faba-28	287	8	2008	2008	NUM
faba-28	287	9	.	.	PUNCT
faba-28	288	1	the	the	DET
faba-28	288	2	development	development	NOUN
faba-28	288	3	of	of	ADP
faba-28	288	4	accounting	accounting	NOUN
faba-28	288	5	quality	quality	NOUN
faba-28	288	6	of	of	ADP
faba-28	288	7	ias	ias	PROPN
faba-28	288	8	and	and	CCONJ
faba-28	288	9	ifrs	ifrs	NOUN
faba-28	288	10	over	over	ADP
faba-28	288	11	time	time	NOUN
faba-28	288	12	:	:	PUNCT
faba-28	288	13	the	the	DET
faba-28	288	14	case	case	NOUN
faba-28	288	15	of	of	ADP
faba-28	288	16	germany	germany	PROPN
faba-28	288	17	.	.	PUNCT
faba-28	289	1	http://ssrn.com/abstract=1066604	http://ssrn.com/abstract=1066604	PROPN
faba-28	289	2	purba	purba	NOUN
faba-28	289	3	,	,	PUNCT
faba-28	289	4	marisi	marisi	X
faba-28	289	5	p	p	X
faba-28	289	6	..	..	PROPN
faba-28	289	7	2010	2010	NUM
faba-28	289	8	.	.	PUNCT
faba-28	290	1	international	international	ADJ
faba-28	290	2	financial	financial	ADJ
faba-28	290	3	reporting	reporting	NOUN
faba-28	290	4	standards	standard	NOUN
faba-28	290	5	konvergensi	konvergensi	PROPN
faba-28	290	6	dan	dan	PROPN
faba-28	290	7	kendala	kendala	PROPN
faba-28	290	8	aplikasinya	aplikasinya	PROPN
faba-28	290	9	di	di	PROPN
faba-28	290	10	indonesia	indonesia	PROPN
faba-28	290	11	.	.	PUNCT
faba-28	291	1	yogyakarta	yogyakarta	PROPN
faba-28	291	2	:	:	PUNCT
faba-28	292	1	graha	graha	PROPN
faba-28	292	2	ilmu	ilmu	PROPN
faba-28	292	3	.	.	PUNCT
faba-28	293	1	scott	scott	PROPN
faba-28	293	2	,	,	PUNCT
faba-28	293	3	w.r	w.r	PROPN
faba-28	293	4	.	.	PROPN
faba-28	293	5	2014	2014	NUM
faba-28	293	6	.	.	PUNCT
faba-28	294	1	financial	financial	ADJ
faba-28	294	2	accounting	accounting	NOUN
faba-28	294	3	theory	theory	NOUN
faba-28	294	4	(	(	PUNCT
faba-28	294	5	7th	7th	ADJ
faba-28	294	6	ed	ed	NOUN
faba-28	294	7	.	.	PUNCT
faba-28	294	8	)	)	PUNCT
faba-28	294	9	.	.	PUNCT
faba-28	295	1	toronto	toronto	PROPN
faba-28	295	2	:	:	PUNCT
faba-28	295	3	prentice	prentice	PROPN
faba-28	295	4	hallwarren	hallwarren	PROPN
faba-28	295	5	,	,	PUNCT
faba-28	295	6	et	et	PROPN
faba-28	295	7	al	al	PROPN
faba-28	295	8	(	(	PUNCT
faba-28	295	9	2014	2014	NUM
faba-28	295	10	)	)	PUNCT
faba-28	295	11	siregar	siregar	NOUN
faba-28	295	12	,	,	PUNCT
faba-28	295	13	hanifah	hanifah	NOUN
faba-28	295	14	.	.	PUNCT
faba-28	296	1	2016	2016	NUM
faba-28	296	2	.	.	PUNCT
faba-28	297	1	pengaruh	pengaruh	PROPN
faba-28	297	2	adopsi	adopsi	PROPN
faba-28	297	3	ifrs	ifrs	PROPN
faba-28	297	4	terhadap	terhadap	PROPN
faba-28	297	5	kualitas	kualitas	PROPN
faba-28	297	6	laba	laba	PROPN
faba-28	297	7	.	.	PUNCT
faba-28	298	1	tesis	tesis	PROPN
faba-28	298	2	.	.	PUNCT
faba-28	298	3	universitas	universitas	PROPN
faba-28	298	4	gadjah	gadjah	PROPN
faba-28	298	5	mada	mada	PROPN
faba-28	298	6	.	.	PUNCT
faba-28	299	1	yogyakarta.siregar	yogyakarta.siregar	PROPN
faba-28	299	2	(	(	PUNCT
faba-28	299	3	2016	2016	NUM
faba-28	299	4	)	)	PUNCT
faba-28	299	5	standards	standard	NOUN
faba-28	299	6	and	and	CCONJ
faba-28	299	7	accounting	accounting	NOUN
faba-28	299	8	quality	quality	NOUN
faba-28	299	9	.	.	PUNCT
faba-28	300	1	http://ssrn.com/abstract=1029382	http://ssrn.com/abstract=1029382	X
faba-28	300	2	)	)	PUNCT
faba-28	300	3	weygand	weygand	NOUN
faba-28	300	4	,	,	PUNCT
faba-28	300	5	jerry	jerry	PROPN
faba-28	300	6	j.	j.	PROPN
faba-28	300	7	kieso	kieso	PROPN
faba-28	300	8	,	,	PUNCT
faba-28	300	9	donald	donald	PROPN
faba-28	300	10	e.	e.	PROPN
faba-28	300	11	dan	dan	PROPN
faba-28	300	12	kimmel	kimmel	PROPN
faba-28	300	13	,	,	PUNCT
faba-28	300	14	paul	paul	PROPN
faba-28	300	15	d.	d.	PROPN
faba-28	300	16	2008	2008	NUM
faba-28	300	17	.	.	PUNCT
faba-28	301	1	principal	principal	ADJ
faba-28	301	2	accounting	accounting	NOUN
faba-28	301	3	.	.	PUNCT
faba-28	302	1	jakarta	jakarta	PROPN
faba-28	302	2	:	:	PUNCT
faba-28	302	3	salemba	salemba	NOUN
faba-28	302	4	empat	empat	VERB
faba-28	302	5	http://ssrn.com/abstract=90342	http://ssrn.com/abstract=90342	CCONJ
faba-28	302	6	http://ssrn.com/abstract=316525	http://ssrn.com/abstract=316525	PROPN
faba-28	302	7	http://ssrn.com/abstract=1029382	http://ssrn.com/abstract=1029382	VERB
faba-28	302	8	surtikanti	surtikanti	ADJ
faba-28	302	9	/	/	SYM
faba-28	302	10	finance	finance	NOUN
faba-28	302	11	,	,	PUNCT
faba-28	302	12	accounting	accounting	NOUN
faba-28	302	13	and	and	CCONJ
faba-28	302	14	business	business	NOUN
faba-28	302	15	analysis	analysis	NOUN
faba-28	302	16	2	2	NUM
faba-28	302	17	(	(	PUNCT
faba-28	302	18	1	1	NUM
faba-28	302	19	)	)	PUNCT
faba-28	302	20	2020	2020	NUM
faba-28	302	21	10	10	NUM
faba-28	302	22	appendix	appendix	ADJ
faba-28	302	23	table	table	NOUN
faba-28	302	24	1	1	NUM
faba-28	302	25	.	.	PUNCT
faba-28	302	26	descriptive	descriptive	ADJ
faba-28	302	27	statistic	statistic	NOUN
faba-28	302	28	no	no	INTJ
faba-28	302	29	.	.	PUNCT
faba-28	303	1	x	x	PUNCT
faba-28	303	2	y	y	NOUN
faba-28	303	3	x2	x2	NOUN
faba-28	304	1	y2	y2	INTJ
faba-28	304	2	xy	xy	NOUN
faba-28	305	1	1	1	NUM
faba-28	305	2	128000	128000	NUM
faba-28	305	3	3487000	3487000	NUM
faba-28	305	4	16384000000	16384000000	NUM
faba-28	305	5	12159169000000	12159169000000	NUM
faba-28	305	6	446336000000	446336000000	NUM
faba-28	305	7	2	2	NUM
faba-28	305	8	27000	27000	NUM
faba-28	305	9	3646000	3646000	NUM
faba-28	305	10	729000000	729000000	NUM
faba-28	305	11	13293316000000	13293316000000	NUM
faba-28	305	12	98442000000	98442000000	NUM
faba-28	305	13	3	3	NUM
faba-28	305	14	20653	20653	NUM
faba-28	305	15	319948	319948	NUM
faba-28	305	16	426546409	426546409	NUM
faba-28	305	17	102366722704	102366722704	NUM
faba-28	305	18	6607886044	6607886044	NUM
faba-28	305	19	4	4	NUM
faba-28	305	20	-2717	-2717	NOUN
faba-28	305	21	527010	527010	NUM
faba-28	305	22	7382089	7382089	NUM
faba-28	305	23	277739540100	277739540100	NUM
faba-28	305	24	-1431886170	-1431886170	PUNCT
faba-28	305	25	5	5	NUM
faba-28	305	26	8121	8121	NUM
faba-28	305	27	-22000	-22000	NUM
faba-28	305	28	65950641	65950641	NUM
faba-28	305	29	484000000	484000000	NUM
faba-28	305	30	-178662000	-178662000	NUM
faba-28	306	1	6	6	NUM
faba-28	306	2	1	1	NUM
faba-28	306	3	-22169	-22169	NOUN
faba-28	306	4	1	1	NUM
faba-28	306	5	491464561	491464561	NUM
faba-28	306	6	-22169	-22169	NOUN
faba-28	306	7	statistic	statistic	NOUN
faba-28	306	8	x	x	X
faba-28	306	9	y	y	NOUN
faba-28	306	10	x2	x2	NOUN
faba-28	307	1	y2	y2	INTJ
faba-28	307	2	xy	xy	INTJ
faba-28	307	3	total	total	ADJ
faba-28	307	4	181058	181058	NUM
faba-28	307	5	7935789	7935789	NUM
faba-28	307	6	17612879140	17612879140	NUM
faba-28	307	7	25833566727365	25833566727365	NUM
faba-28	307	8	549775315705	549775315705	NUM
faba-28	307	9	table	table	NOUN
faba-28	307	10	2	2	NUM
faba-28	307	11	.	.	PUNCT
faba-28	308	1	regression	regression	NOUN
faba-28	308	2	coefficient	coefficient	NOUN
faba-28	308	3	calculation	calculation	NOUN
faba-28	308	4	results	result	NOUN
faba-28	308	5	model	model	VERB
faba-28	308	6	unstandardized	unstandardized	ADJ
faba-28	308	7	coefficients	coefficient	NOUN
faba-28	308	8	standardized	standardize	VERB
faba-28	308	9	coefficients	coefficient	NOUN
faba-28	308	10	t	t	PROPN
faba-28	308	11	sig	sig	PROPN
faba-28	308	12	.	.	PUNCT
faba-28	309	1	b	b	X
faba-28	309	2	std	std	PROPN
faba-28	309	3	.	.	NOUN
faba-28	309	4	error	error	NOUN
faba-28	309	5	beta	beta	NOUN
faba-28	309	6	1	1	NUM
faba-28	309	7	(	(	PUNCT
faba-28	309	8	constant	constant	ADJ
faba-28	309	9	)	)	PUNCT
faba-28	309	10	551899,601	551899,601	NUM
faba-28	309	11	669120,097	669120,097	NUM
faba-28	309	12	,	,	PUNCT
faba-28	309	13	825	825	NUM
faba-28	309	14	,	,	PUNCT
faba-28	309	15	456	456	NUM
faba-28	309	16	properti	properti	NOUN
faba-28	309	17	investasi	investasi	NOUN
faba-28	309	18	25,541	25,541	NUM
faba-28	309	19	12,350	12,350	NUM
faba-28	309	20	,	,	PUNCT
faba-28	309	21	719	719	NUM
faba-28	309	22	2,068	2,068	NUM
faba-28	309	23	,	,	PUNCT
faba-28	309	24	107	107	NUM
faba-28	309	25	a	a	DET
faba-28	309	26	dependent	dependent	ADJ
faba-28	309	27	variable	variable	NOUN
faba-28	309	28	:	:	PUNCT
faba-28	309	29	laba	laba	PROPN
faba-28	309	30	table	table	NOUN
faba-28	309	31	3	3	NUM
faba-28	309	32	.	.	PUNCT
faba-28	310	1	correlation	correlation	NOUN
faba-28	310	2	analysis	analysis	NOUN
faba-28	310	3	results	result	NOUN
faba-28	310	4	selisih	selisih	PROPN
faba-28	310	5	properti	properti	PROPN
faba-28	310	6	investasi	investasi	PROPN
faba-28	310	7	selisih	selisih	PROPN
faba-28	310	8	laba	laba	PROPN
faba-28	310	9	properti	properti	PROPN
faba-28	310	10	investasi	investasi	PROPN
faba-28	310	11	pearson	pearson	PROPN
faba-28	310	12	correlation	correlation	NOUN
faba-28	310	13	1	1	NUM
faba-28	310	14	,	,	PUNCT
faba-28	310	15	719	719	NUM
faba-28	310	16	sig	sig	NOUN
faba-28	310	17	.	.	PUNCT
faba-28	311	1	(	(	PUNCT
faba-28	311	2	2	2	NUM
faba-28	311	3	-	-	PUNCT
faba-28	311	4	tailed	tail	VERB
faba-28	311	5	)	)	PUNCT
faba-28	311	6	,	,	PUNCT
faba-28	311	7	107	107	NUM
faba-28	311	8	n	n	NUM
faba-28	311	9	6	6	NUM
faba-28	311	10	6	6	NUM
faba-28	311	11	laba	laba	PROPN
faba-28	311	12	pearson	pearson	PROPN
faba-28	311	13	correlation	correlation	NOUN
faba-28	311	14	,	,	PUNCT
faba-28	311	15	719	719	NUM
faba-28	311	16	1	1	NUM
faba-28	311	17	sig	sig	NOUN
faba-28	311	18	.	.	PUNCT
faba-28	312	1	(	(	PUNCT
faba-28	312	2	2	2	NUM
faba-28	312	3	-	-	PUNCT
faba-28	312	4	tailed	tail	VERB
faba-28	312	5	)	)	PUNCT
faba-28	312	6	,	,	PUNCT
faba-28	312	7	107	107	NUM
faba-28	312	8	n	n	NUM
faba-28	312	9	6	6	NUM
faba-28	312	10	6	6	NUM
faba-28	312	11	table	table	NOUN
faba-28	312	12	4	4	NUM
faba-28	312	13	.	.	PUNCT
faba-28	313	1	coefficient	coefficient	NOUN
faba-28	313	2	of	of	ADP
faba-28	313	3	determination	determination	NOUN
faba-28	313	4	of	of	ADP
faba-28	313	5	variable	variable	NOUN
faba-28	313	6	x	x	PUNCT
faba-28	313	7	with	with	ADP
faba-28	313	8	y	y	PROPN
faba-28	313	9	model	model	PROPN
faba-28	313	10	summary(b	summary(b	PROPN
faba-28	313	11	)	)	PUNCT
faba-28	313	12	model	model	NOUN
faba-28	313	13	r	r	NOUN
faba-28	313	14	r	r	NOUN
faba-28	313	15	square	square	ADJ
faba-28	313	16	adjusted	adjust	VERB
faba-28	313	17	r	r	NOUN
faba-28	313	18	square	square	ADJ
faba-28	313	19	std	std	NOUN
faba-28	313	20	.	.	PUNCT
faba-28	314	1	error	error	NOUN
faba-28	314	2	of	of	ADP
faba-28	314	3	the	the	DET
faba-28	314	4	estimate	estimate	NOUN
faba-28	314	5	1	1	NUM
faba-28	314	6	,	,	PUNCT
faba-28	314	7	719(a	719(a	NOUN
faba-28	314	8	)	)	PUNCT
faba-28	314	9	,	,	PUNCT
faba-28	314	10	517	517	NUM
faba-28	314	11	,	,	PUNCT
faba-28	314	12	396	396	NUM
faba-28	314	13	1361252,17680	1361252,17680	NUM
faba-28	314	14	a	a	DET
faba-28	314	15	predictors	predictor	NOUN
faba-28	314	16	:	:	PUNCT
faba-28	314	17	(	(	PUNCT
faba-28	314	18	constant	constant	ADJ
faba-28	314	19	)	)	PUNCT
faba-28	314	20	,	,	PUNCT
faba-28	314	21	properti	properti	PROPN
faba-28	314	22	investasi	investasi	PROPN
faba-28	314	23	b	b	PROPN
faba-28	314	24	dependent	dependent	ADJ
faba-28	314	25	variable	variable	NOUN
faba-28	314	26	:	:	PUNCT
faba-28	315	1	laba	laba	PROPN