id	sid	tid	token	lemma	pos
fbem-12561	1	1	frontiers	frontier	NOUN
fbem-12561	1	2	in	in	ADP
fbem-12561	1	3	business	business	NOUN
fbem-12561	1	4	,	,	PUNCT
fbem-12561	1	5	economics	economic	NOUN
fbem-12561	1	6	and	and	CCONJ
fbem-12561	1	7	management	management	NOUN
fbem-12561	1	8	issn	issn	PROPN
fbem-12561	1	9	:	:	PUNCT
fbem-12561	1	10	2766	2766	NUM
fbem-12561	1	11	-	-	PUNCT
fbem-12561	1	12	824x	824x	NUM
fbem-12561	1	13	|	|	ADJ
fbem-12561	1	14	vol	vol	NOUN
fbem-12561	1	15	.	.	PUNCT
fbem-12561	2	1	11	11	NUM
fbem-12561	2	2	,	,	PUNCT
fbem-12561	2	3	no	no	INTJ
fbem-12561	2	4	.	.	NOUN
fbem-12561	2	5	2	2	NUM
fbem-12561	2	6	,	,	PUNCT
fbem-12561	2	7	2023	2023	NUM
fbem-12561	2	8	75	75	NUM
fbem-12561	2	9	challenges	challenge	NOUN
fbem-12561	2	10	and	and	CCONJ
fbem-12561	2	11	opportunities	opportunity	NOUN
fbem-12561	2	12	presented	present	VERB
fbem-12561	2	13	by	by	ADP
fbem-12561	2	14	modern	modern	ADJ
fbem-12561	2	15	financial	financial	ADJ
fbem-12561	2	16	instruments	instrument	NOUN
fbem-12561	2	17	to	to	AUX
fbem-12561	2	18	accounting	accounting	NOUN
fbem-12561	2	19	standards	standard	NOUN
fbem-12561	2	20	and	and	CCONJ
fbem-12561	2	21	statements	statement	NOUN
fbem-12561	2	22	zhaohan	zhaohan	PROPN
fbem-12561	2	23	wan	wan	PROPN
fbem-12561	2	24	faculty	faculty	NOUN
fbem-12561	2	25	of	of	ADP
fbem-12561	2	26	business	business	NOUN
fbem-12561	2	27	and	and	CCONJ
fbem-12561	2	28	economics	economic	NOUN
fbem-12561	2	29	the	the	DET
fbem-12561	2	30	university	university	PROPN
fbem-12561	2	31	of	of	ADP
fbem-12561	2	32	hong	hong	PROPN
fbem-12561	2	33	kong	kong	PROPN
fbem-12561	2	34	,	,	PUNCT
fbem-12561	2	35	hong	hong	PROPN
fbem-12561	2	36	kong	kong	PROPN
fbem-12561	2	37	,	,	PUNCT
fbem-12561	2	38	china	china	PROPN
fbem-12561	2	39	abstract	abstract	PROPN
fbem-12561	2	40	:	:	PUNCT
fbem-12561	2	41	this	this	DET
fbem-12561	2	42	paper	paper	NOUN
fbem-12561	2	43	aims	aim	VERB
fbem-12561	2	44	to	to	PART
fbem-12561	2	45	explore	explore	VERB
fbem-12561	2	46	the	the	DET
fbem-12561	2	47	challenges	challenge	NOUN
fbem-12561	2	48	and	and	CCONJ
fbem-12561	2	49	opportunities	opportunity	NOUN
fbem-12561	2	50	that	that	PRON
fbem-12561	2	51	modern	modern	ADJ
fbem-12561	2	52	financial	financial	ADJ
fbem-12561	2	53	instruments	instrument	NOUN
fbem-12561	2	54	present	present	ADJ
fbem-12561	2	55	to	to	ADP
fbem-12561	2	56	accounting	accounting	NOUN
fbem-12561	2	57	standards	standard	NOUN
fbem-12561	2	58	and	and	CCONJ
fbem-12561	2	59	statements	statement	NOUN
fbem-12561	2	60	.	.	PUNCT
fbem-12561	3	1	this	this	DET
fbem-12561	3	2	paper	paper	NOUN
fbem-12561	3	3	first	first	ADV
fbem-12561	3	4	introduces	introduce	VERB
fbem-12561	3	5	the	the	DET
fbem-12561	3	6	purpose	purpose	NOUN
fbem-12561	3	7	and	and	CCONJ
fbem-12561	3	8	significance	significance	NOUN
fbem-12561	3	9	of	of	ADP
fbem-12561	3	10	the	the	DET
fbem-12561	3	11	research	research	NOUN
fbem-12561	3	12	,	,	PUNCT
fbem-12561	3	13	then	then	ADV
fbem-12561	3	14	sorts	sort	VERB
fbem-12561	3	15	out	out	ADP
fbem-12561	3	16	and	and	CCONJ
fbem-12561	3	17	evaluates	evaluate	VERB
fbem-12561	3	18	the	the	DET
fbem-12561	3	19	influence	influence	NOUN
fbem-12561	3	20	of	of	ADP
fbem-12561	3	21	modern	modern	ADJ
fbem-12561	3	22	financial	financial	ADJ
fbem-12561	3	23	instruments	instrument	NOUN
fbem-12561	3	24	on	on	ADP
fbem-12561	3	25	accounting	accounting	NOUN
fbem-12561	3	26	standards	standard	NOUN
fbem-12561	3	27	and	and	CCONJ
fbem-12561	3	28	statement	statement	NOUN
fbem-12561	3	29	presentation	presentation	NOUN
fbem-12561	3	30	,	,	PUNCT
fbem-12561	3	31	and	and	CCONJ
fbem-12561	3	32	introduces	introduce	VERB
fbem-12561	3	33	the	the	DET
fbem-12561	3	34	research	research	NOUN
fbem-12561	3	35	methods	method	NOUN
fbem-12561	3	36	,	,	PUNCT
fbem-12561	3	37	results	result	NOUN
fbem-12561	3	38	,	,	PUNCT
fbem-12561	3	39	discussions	discussion	NOUN
fbem-12561	3	40	and	and	CCONJ
fbem-12561	3	41	conclusions	conclusion	NOUN
fbem-12561	3	42	.	.	PUNCT
fbem-12561	4	1	it	it	PRON
fbem-12561	4	2	is	be	AUX
fbem-12561	4	3	found	find	VERB
fbem-12561	4	4	that	that	SCONJ
fbem-12561	4	5	the	the	DET
fbem-12561	4	6	influence	influence	NOUN
fbem-12561	4	7	of	of	ADP
fbem-12561	4	8	modern	modern	ADJ
fbem-12561	4	9	financial	financial	ADJ
fbem-12561	4	10	instruments	instrument	NOUN
fbem-12561	4	11	on	on	ADP
fbem-12561	4	12	the	the	DET
fbem-12561	4	13	presentation	presentation	NOUN
fbem-12561	4	14	of	of	ADP
fbem-12561	4	15	accounting	accounting	NOUN
fbem-12561	4	16	standards	standard	NOUN
fbem-12561	4	17	and	and	CCONJ
fbem-12561	4	18	statements	statement	NOUN
fbem-12561	4	19	is	be	AUX
fbem-12561	4	20	mainly	mainly	ADV
fbem-12561	4	21	reflected	reflect	VERB
fbem-12561	4	22	in	in	ADP
fbem-12561	4	23	the	the	DET
fbem-12561	4	24	following	follow	VERB
fbem-12561	4	25	aspects	aspect	NOUN
fbem-12561	4	26	:	:	PUNCT
fbem-12561	4	27	it	it	PRON
fbem-12561	4	28	is	be	AUX
fbem-12561	4	29	difficult	difficult	ADJ
fbem-12561	4	30	for	for	SCONJ
fbem-12561	4	31	accounting	accounting	NOUN
fbem-12561	4	32	standards	standard	NOUN
fbem-12561	4	33	to	to	PART
fbem-12561	4	34	accurately	accurately	ADV
fbem-12561	4	35	describe	describe	VERB
fbem-12561	4	36	and	and	CCONJ
fbem-12561	4	37	standardize	standardize	VERB
fbem-12561	4	38	the	the	DET
fbem-12561	4	39	characteristics	characteristic	NOUN
fbem-12561	4	40	and	and	CCONJ
fbem-12561	4	41	transactions	transaction	NOUN
fbem-12561	4	42	of	of	ADP
fbem-12561	4	43	modern	modern	ADJ
fbem-12561	4	44	financial	financial	ADJ
fbem-12561	4	45	instruments	instrument	NOUN
fbem-12561	4	46	;	;	PUNCT
fbem-12561	4	47	the	the	DET
fbem-12561	4	48	innovation	innovation	NOUN
fbem-12561	4	49	of	of	ADP
fbem-12561	4	50	modern	modern	ADJ
fbem-12561	4	51	financial	financial	ADJ
fbem-12561	4	52	instruments	instrument	NOUN
fbem-12561	4	53	brings	bring	VERB
fbem-12561	4	54	more	more	ADJ
fbem-12561	4	55	risks	risk	NOUN
fbem-12561	4	56	and	and	CCONJ
fbem-12561	4	57	uncertainties	uncertainty	NOUN
fbem-12561	4	58	to	to	ADP
fbem-12561	4	59	the	the	DET
fbem-12561	4	60	presentation	presentation	NOUN
fbem-12561	4	61	of	of	ADP
fbem-12561	4	62	corporate	corporate	ADJ
fbem-12561	4	63	statements	statement	NOUN
fbem-12561	4	64	;	;	PUNCT
fbem-12561	4	65	modern	modern	ADJ
fbem-12561	4	66	financial	financial	ADJ
fbem-12561	4	67	instruments	instrument	NOUN
fbem-12561	4	68	provide	provide	VERB
fbem-12561	4	69	enterprises	enterprise	NOUN
fbem-12561	4	70	with	with	ADP
fbem-12561	4	71	more	more	ADJ
fbem-12561	4	72	financial	financial	ADJ
fbem-12561	4	73	management	management	NOUN
fbem-12561	4	74	opportunities	opportunity	NOUN
fbem-12561	4	75	,	,	PUNCT
fbem-12561	4	76	such	such	ADJ
fbem-12561	4	77	as	as	ADP
fbem-12561	4	78	optimizing	optimize	VERB
fbem-12561	4	79	the	the	DET
fbem-12561	4	80	structure	structure	NOUN
fbem-12561	4	81	of	of	ADP
fbem-12561	4	82	assets	asset	NOUN
fbem-12561	4	83	and	and	CCONJ
fbem-12561	4	84	liabilities	liability	NOUN
fbem-12561	4	85	.	.	PUNCT
fbem-12561	5	1	in	in	ADP
fbem-12561	5	2	response	response	NOUN
fbem-12561	5	3	to	to	ADP
fbem-12561	5	4	the	the	DET
fbem-12561	5	5	challenge	challenge	NOUN
fbem-12561	5	6	,	,	PUNCT
fbem-12561	5	7	we	we	PRON
fbem-12561	5	8	should	should	AUX
fbem-12561	5	9	improve	improve	VERB
fbem-12561	5	10	the	the	DET
fbem-12561	5	11	recognition	recognition	NOUN
fbem-12561	5	12	and	and	CCONJ
fbem-12561	5	13	measurement	measurement	NOUN
fbem-12561	5	14	criteria	criterion	NOUN
fbem-12561	5	15	of	of	ADP
fbem-12561	5	16	financial	financial	ADJ
fbem-12561	5	17	instruments	instrument	NOUN
fbem-12561	5	18	,	,	PUNCT
fbem-12561	5	19	strengthen	strengthen	VERB
fbem-12561	5	20	the	the	DET
fbem-12561	5	21	fair	fair	ADJ
fbem-12561	5	22	value	value	NOUN
fbem-12561	5	23	measurement	measurement	NOUN
fbem-12561	5	24	,	,	PUNCT
fbem-12561	5	25	and	and	CCONJ
fbem-12561	5	26	improve	improve	VERB
fbem-12561	5	27	the	the	DET
fbem-12561	5	28	presentation	presentation	NOUN
fbem-12561	5	29	and	and	CCONJ
fbem-12561	5	30	disclosure	disclosure	NOUN
fbem-12561	5	31	of	of	ADP
fbem-12561	5	32	financial	financial	ADJ
fbem-12561	5	33	statements	statement	NOUN
fbem-12561	5	34	.	.	PUNCT
fbem-12561	6	1	in	in	ADP
fbem-12561	6	2	terms	term	NOUN
fbem-12561	6	3	of	of	ADP
fbem-12561	6	4	taking	take	VERB
fbem-12561	6	5	advantage	advantage	NOUN
fbem-12561	6	6	of	of	ADP
fbem-12561	6	7	opportunities	opportunity	NOUN
fbem-12561	6	8	,	,	PUNCT
fbem-12561	6	9	we	we	PRON
fbem-12561	6	10	should	should	AUX
fbem-12561	6	11	improve	improve	VERB
fbem-12561	6	12	the	the	DET
fbem-12561	6	13	international	international	ADJ
fbem-12561	6	14	coordination	coordination	NOUN
fbem-12561	6	15	of	of	ADP
fbem-12561	6	16	accounting	accounting	NOUN
fbem-12561	6	17	standards	standard	NOUN
fbem-12561	6	18	and	and	CCONJ
fbem-12561	6	19	financial	financial	ADJ
fbem-12561	6	20	statements	statement	NOUN
fbem-12561	6	21	,	,	PUNCT
fbem-12561	6	22	strengthen	strengthen	VERB
fbem-12561	6	23	the	the	DET
fbem-12561	6	24	audit	audit	NOUN
fbem-12561	6	25	of	of	ADP
fbem-12561	6	26	financial	financial	ADJ
fbem-12561	6	27	statements	statement	NOUN
fbem-12561	6	28	,	,	PUNCT
fbem-12561	6	29	and	and	CCONJ
fbem-12561	6	30	bring	bring	VERB
fbem-12561	6	31	more	more	ADJ
fbem-12561	6	32	financing	financing	NOUN
fbem-12561	6	33	channels	channel	NOUN
fbem-12561	6	34	and	and	CCONJ
fbem-12561	6	35	investment	investment	NOUN
fbem-12561	6	36	opportunities	opportunity	NOUN
fbem-12561	6	37	to	to	ADP
fbem-12561	6	38	enterprises	enterprise	NOUN
fbem-12561	6	39	by	by	ADP
fbem-12561	6	40	using	use	VERB
fbem-12561	6	41	the	the	DET
fbem-12561	6	42	innovation	innovation	NOUN
fbem-12561	6	43	and	and	CCONJ
fbem-12561	6	44	development	development	NOUN
fbem-12561	6	45	of	of	ADP
fbem-12561	6	46	modern	modern	ADJ
fbem-12561	6	47	financial	financial	ADJ
fbem-12561	6	48	tools	tool	NOUN
fbem-12561	6	49	.	.	PUNCT
fbem-12561	7	1	keywords	keyword	NOUN
fbem-12561	7	2	:	:	PUNCT
fbem-12561	7	3	modern	modern	ADJ
fbem-12561	7	4	financial	financial	ADJ
fbem-12561	7	5	instruments	instrument	NOUN
fbem-12561	7	6	,	,	PUNCT
fbem-12561	7	7	accounting	accounting	NOUN
fbem-12561	7	8	standards	standard	NOUN
fbem-12561	7	9	,	,	PUNCT
fbem-12561	7	10	financial	financial	ADJ
fbem-12561	7	11	statements	statement	NOUN
fbem-12561	7	12	,	,	PUNCT
fbem-12561	7	13	challenge	challenge	NOUN
fbem-12561	7	14	.	.	PUNCT
fbem-12561	8	1	1	1	X
fbem-12561	8	2	.	.	X
fbem-12561	8	3	introduction	introduction	NOUN
fbem-12561	8	4	with	with	ADP
fbem-12561	8	5	the	the	DET
fbem-12561	8	6	continuous	continuous	ADJ
fbem-12561	8	7	development	development	NOUN
fbem-12561	8	8	of	of	ADP
fbem-12561	8	9	financial	financial	ADJ
fbem-12561	8	10	markets	market	NOUN
fbem-12561	8	11	and	and	CCONJ
fbem-12561	8	12	the	the	DET
fbem-12561	8	13	emergence	emergence	NOUN
fbem-12561	8	14	of	of	ADP
fbem-12561	8	15	financial	financial	ADJ
fbem-12561	8	16	innovations	innovation	NOUN
fbem-12561	8	17	,	,	PUNCT
fbem-12561	8	18	modern	modern	ADJ
fbem-12561	8	19	financial	financial	ADJ
fbem-12561	8	20	instruments	instrument	NOUN
fbem-12561	8	21	have	have	AUX
fbem-12561	8	22	become	become	VERB
fbem-12561	8	23	more	more	ADV
fbem-12561	8	24	and	and	CCONJ
fbem-12561	8	25	more	more	ADV
fbem-12561	8	26	complex	complex	ADJ
fbem-12561	8	27	and	and	CCONJ
fbem-12561	8	28	diversified	diversified	ADJ
fbem-12561	8	29	,	,	PUNCT
fbem-12561	8	30	and	and	CCONJ
fbem-12561	8	31	at	at	ADP
fbem-12561	8	32	the	the	DET
fbem-12561	8	33	same	same	ADJ
fbem-12561	8	34	time	time	NOUN
fbem-12561	8	35	,	,	PUNCT
fbem-12561	8	36	modern	modern	ADJ
fbem-12561	8	37	financial	financial	ADJ
fbem-12561	8	38	instruments	instrument	NOUN
fbem-12561	8	39	have	have	AUX
fbem-12561	8	40	become	become	VERB
fbem-12561	8	41	more	more	ADV
fbem-12561	8	42	and	and	CCONJ
fbem-12561	8	43	more	more	ADV
fbem-12561	8	44	important	important	ADJ
fbem-12561	8	45	in	in	ADP
fbem-12561	8	46	the	the	DET
fbem-12561	8	47	financial	financial	ADJ
fbem-12561	8	48	activities	activity	NOUN
fbem-12561	8	49	of	of	ADP
fbem-12561	8	50	enterprises	enterprise	NOUN
fbem-12561	8	51	[	[	X
fbem-12561	8	52	1	1	NUM
fbem-12561	8	53	]	]	PUNCT
fbem-12561	8	54	.	.	PUNCT
fbem-12561	9	1	these	these	DET
fbem-12561	9	2	financial	financial	ADJ
fbem-12561	9	3	instruments	instrument	NOUN
fbem-12561	9	4	include	include	VERB
fbem-12561	9	5	derivatives	derivative	NOUN
fbem-12561	9	6	,	,	PUNCT
fbem-12561	9	7	asset	asset	NOUN
fbem-12561	9	8	securitization	securitization	NOUN
fbem-12561	9	9	and	and	CCONJ
fbem-12561	9	10	repurchase	repurchase	NOUN
fbem-12561	9	11	agreements	agreement	NOUN
fbem-12561	9	12	,	,	PUNCT
fbem-12561	9	13	which	which	PRON
fbem-12561	9	14	provide	provide	VERB
fbem-12561	9	15	more	more	ADJ
fbem-12561	9	16	choices	choice	NOUN
fbem-12561	9	17	and	and	CCONJ
fbem-12561	9	18	flexibility	flexibility	NOUN
fbem-12561	9	19	for	for	ADP
fbem-12561	9	20	financial	financial	ADJ
fbem-12561	9	21	management	management	NOUN
fbem-12561	9	22	of	of	ADP
fbem-12561	9	23	enterprises	enterprise	NOUN
fbem-12561	9	24	[	[	X
fbem-12561	9	25	2	2	NUM
fbem-12561	9	26	]	]	PUNCT
fbem-12561	9	27	.	.	PUNCT
fbem-12561	10	1	however	however	ADV
fbem-12561	10	2	,	,	PUNCT
fbem-12561	10	3	these	these	DET
fbem-12561	10	4	financial	financial	ADJ
fbem-12561	10	5	instruments	instrument	NOUN
fbem-12561	10	6	not	not	PART
fbem-12561	10	7	only	only	ADV
fbem-12561	10	8	bring	bring	VERB
fbem-12561	10	9	opportunities	opportunity	NOUN
fbem-12561	10	10	to	to	ADP
fbem-12561	10	11	enterprises	enterprise	NOUN
fbem-12561	10	12	,	,	PUNCT
fbem-12561	10	13	but	but	CCONJ
fbem-12561	10	14	also	also	ADV
fbem-12561	10	15	bring	bring	VERB
fbem-12561	10	16	challenges	challenge	NOUN
fbem-12561	10	17	to	to	ADP
fbem-12561	10	18	accounting	accounting	NOUN
fbem-12561	10	19	standards	standard	NOUN
fbem-12561	10	20	and	and	CCONJ
fbem-12561	10	21	statement	statement	NOUN
fbem-12561	10	22	presentation	presentation	NOUN
fbem-12561	10	23	.	.	PUNCT
fbem-12561	11	1	in	in	ADP
fbem-12561	11	2	recent	recent	ADJ
fbem-12561	11	3	years	year	NOUN
fbem-12561	11	4	,	,	PUNCT
fbem-12561	11	5	a	a	DET
fbem-12561	11	6	large	large	ADJ
fbem-12561	11	7	number	number	NOUN
fbem-12561	11	8	of	of	ADP
fbem-12561	11	9	scholars	scholar	NOUN
fbem-12561	11	10	have	have	AUX
fbem-12561	11	11	done	do	VERB
fbem-12561	11	12	a	a	DET
fbem-12561	11	13	lot	lot	NOUN
fbem-12561	11	14	of	of	ADP
fbem-12561	11	15	research	research	NOUN
fbem-12561	11	16	on	on	ADP
fbem-12561	11	17	the	the	DET
fbem-12561	11	18	influence	influence	NOUN
fbem-12561	11	19	of	of	ADP
fbem-12561	11	20	modern	modern	ADJ
fbem-12561	11	21	financial	financial	ADJ
fbem-12561	11	22	instruments	instrument	NOUN
fbem-12561	11	23	on	on	ADP
fbem-12561	11	24	accounting	accounting	NOUN
fbem-12561	11	25	standards	standard	NOUN
fbem-12561	11	26	and	and	CCONJ
fbem-12561	11	27	statements	statement	NOUN
fbem-12561	11	28	[	[	X
fbem-12561	11	29	3	3	NUM
fbem-12561	11	30	]	]	PUNCT
fbem-12561	11	31	.	.	PUNCT
fbem-12561	12	1	these	these	DET
fbem-12561	12	2	studies	study	NOUN
fbem-12561	12	3	mainly	mainly	ADV
fbem-12561	12	4	focus	focus	VERB
fbem-12561	12	5	on	on	ADP
fbem-12561	12	6	the	the	DET
fbem-12561	12	7	recognition	recognition	NOUN
fbem-12561	12	8	,	,	PUNCT
fbem-12561	12	9	measurement	measurement	NOUN
fbem-12561	12	10	,	,	PUNCT
fbem-12561	12	11	information	information	NOUN
fbem-12561	12	12	disclosure	disclosure	NOUN
fbem-12561	12	13	of	of	ADP
fbem-12561	12	14	financial	financial	ADJ
fbem-12561	12	15	instruments	instrument	NOUN
fbem-12561	12	16	and	and	CCONJ
fbem-12561	12	17	their	their	PRON
fbem-12561	12	18	impact	impact	NOUN
fbem-12561	12	19	on	on	ADP
fbem-12561	12	20	corporate	corporate	ADJ
fbem-12561	12	21	financial	financial	ADJ
fbem-12561	12	22	reports	report	NOUN
fbem-12561	12	23	[	[	X
fbem-12561	12	24	4	4	NUM
fbem-12561	12	25	]	]	PUNCT
fbem-12561	12	26	.	.	PUNCT
fbem-12561	13	1	the	the	DET
fbem-12561	13	2	research	research	NOUN
fbem-12561	13	3	results	result	NOUN
fbem-12561	13	4	show	show	VERB
fbem-12561	13	5	that	that	SCONJ
fbem-12561	13	6	the	the	DET
fbem-12561	13	7	innovation	innovation	NOUN
fbem-12561	13	8	of	of	ADP
fbem-12561	13	9	modern	modern	ADJ
fbem-12561	13	10	financial	financial	ADJ
fbem-12561	13	11	instruments	instrument	NOUN
fbem-12561	13	12	has	have	AUX
fbem-12561	13	13	continuously	continuously	ADV
fbem-12561	13	14	improved	improve	VERB
fbem-12561	13	15	the	the	DET
fbem-12561	13	16	requirements	requirement	NOUN
fbem-12561	13	17	of	of	ADP
fbem-12561	13	18	accounting	accounting	NOUN
fbem-12561	13	19	standards	standard	NOUN
fbem-12561	13	20	and	and	CCONJ
fbem-12561	13	21	statements	statement	NOUN
fbem-12561	13	22	presentation	presentation	NOUN
fbem-12561	13	23	,	,	PUNCT
fbem-12561	13	24	and	and	CCONJ
fbem-12561	13	25	at	at	ADP
fbem-12561	13	26	the	the	DET
fbem-12561	13	27	same	same	ADJ
fbem-12561	13	28	time	time	NOUN
fbem-12561	13	29	,	,	PUNCT
fbem-12561	13	30	different	different	ADJ
fbem-12561	13	31	accounting	accounting	NOUN
fbem-12561	13	32	standards	standard	NOUN
fbem-12561	13	33	and	and	CCONJ
fbem-12561	13	34	statements	statement	NOUN
fbem-12561	13	35	presentation	presentation	NOUN
fbem-12561	13	36	methods	method	NOUN
fbem-12561	13	37	will	will	AUX
fbem-12561	13	38	also	also	ADV
fbem-12561	13	39	have	have	VERB
fbem-12561	13	40	an	an	DET
fbem-12561	13	41	important	important	ADJ
fbem-12561	13	42	impact	impact	NOUN
fbem-12561	13	43	on	on	ADP
fbem-12561	13	44	the	the	DET
fbem-12561	13	45	financial	financial	ADJ
fbem-12561	13	46	situation	situation	NOUN
fbem-12561	13	47	and	and	CCONJ
fbem-12561	13	48	operating	operating	NOUN
fbem-12561	13	49	results	result	NOUN
fbem-12561	13	50	of	of	ADP
fbem-12561	13	51	enterprises	enterprise	NOUN
fbem-12561	13	52	.	.	PUNCT
fbem-12561	14	1	the	the	DET
fbem-12561	14	2	recognition	recognition	NOUN
fbem-12561	14	3	and	and	CCONJ
fbem-12561	14	4	measurement	measurement	NOUN
fbem-12561	14	5	of	of	ADP
fbem-12561	14	6	financial	financial	ADJ
fbem-12561	14	7	instruments	instrument	NOUN
fbem-12561	14	8	is	be	AUX
fbem-12561	14	9	the	the	DET
fbem-12561	14	10	core	core	ADJ
fbem-12561	14	11	issue	issue	NOUN
fbem-12561	14	12	of	of	ADP
fbem-12561	14	13	accounting	accounting	NOUN
fbem-12561	14	14	standards	standard	NOUN
fbem-12561	14	15	.	.	PUNCT
fbem-12561	15	1	at	at	ADP
fbem-12561	15	2	present	present	ADJ
fbem-12561	15	3	,	,	PUNCT
fbem-12561	15	4	accounting	accounting	NOUN
fbem-12561	15	5	standards	standard	NOUN
fbem-12561	15	6	at	at	ADP
fbem-12561	15	7	home	home	NOUN
fbem-12561	15	8	and	and	CCONJ
fbem-12561	15	9	abroad	abroad	ADV
fbem-12561	15	10	mainly	mainly	ADV
fbem-12561	15	11	adopt	adopt	VERB
fbem-12561	15	12	the	the	DET
fbem-12561	15	13	fair	fair	ADJ
fbem-12561	15	14	value	value	NOUN
fbem-12561	15	15	measurement	measurement	NOUN
fbem-12561	15	16	model	model	NOUN
fbem-12561	15	17	for	for	ADP
fbem-12561	15	18	the	the	DET
fbem-12561	15	19	recognition	recognition	NOUN
fbem-12561	15	20	and	and	CCONJ
fbem-12561	15	21	measurement	measurement	NOUN
fbem-12561	15	22	of	of	ADP
fbem-12561	15	23	financial	financial	ADJ
fbem-12561	15	24	instruments	instrument	NOUN
fbem-12561	15	25	[	[	X
fbem-12561	15	26	5	5	NUM
fbem-12561	15	27	]	]	PUNCT
fbem-12561	15	28	.	.	PUNCT
fbem-12561	16	1	however	however	ADV
fbem-12561	16	2	,	,	PUNCT
fbem-12561	16	3	there	there	PRON
fbem-12561	16	4	are	be	VERB
fbem-12561	16	5	still	still	ADV
fbem-12561	16	6	some	some	DET
fbem-12561	16	7	problems	problem	NOUN
fbem-12561	16	8	in	in	ADP
fbem-12561	16	9	the	the	DET
fbem-12561	16	10	practice	practice	NOUN
fbem-12561	16	11	of	of	ADP
fbem-12561	16	12	fair	fair	ADJ
fbem-12561	16	13	value	value	NOUN
fbem-12561	16	14	measurement	measurement	NOUN
fbem-12561	16	15	,	,	PUNCT
fbem-12561	16	16	such	such	ADJ
fbem-12561	16	17	as	as	ADP
fbem-12561	16	18	the	the	DET
fbem-12561	16	19	uncertainty	uncertainty	NOUN
fbem-12561	16	20	of	of	ADP
fbem-12561	16	21	fair	fair	ADJ
fbem-12561	16	22	value	value	NOUN
fbem-12561	16	23	and	and	CCONJ
fbem-12561	16	24	the	the	DET
fbem-12561	16	25	cost	cost	NOUN
fbem-12561	16	26	-	-	PUNCT
fbem-12561	16	27	benefit	benefit	NOUN
fbem-12561	16	28	balance	balance	NOUN
fbem-12561	16	29	of	of	ADP
fbem-12561	16	30	information	information	NOUN
fbem-12561	16	31	disclosure	disclosure	NOUN
fbem-12561	16	32	.	.	PUNCT
fbem-12561	17	1	therefore	therefore	ADV
fbem-12561	17	2	,	,	PUNCT
fbem-12561	17	3	it	it	PRON
fbem-12561	17	4	is	be	AUX
fbem-12561	17	5	urgent	urgent	ADJ
fbem-12561	17	6	to	to	PART
fbem-12561	17	7	improve	improve	VERB
fbem-12561	17	8	the	the	DET
fbem-12561	17	9	accounting	accounting	NOUN
fbem-12561	17	10	standards	standard	NOUN
fbem-12561	17	11	for	for	ADP
fbem-12561	17	12	the	the	DET
fbem-12561	17	13	recognition	recognition	NOUN
fbem-12561	17	14	and	and	CCONJ
fbem-12561	17	15	measurement	measurement	NOUN
fbem-12561	17	16	of	of	ADP
fbem-12561	17	17	financial	financial	ADJ
fbem-12561	17	18	instruments	instrument	NOUN
fbem-12561	17	19	and	and	CCONJ
fbem-12561	17	20	improve	improve	VERB
fbem-12561	17	21	their	their	PRON
fbem-12561	17	22	operability	operability	NOUN
fbem-12561	17	23	and	and	CCONJ
fbem-12561	17	24	reliability	reliability	NOUN
fbem-12561	17	25	.	.	PUNCT
fbem-12561	18	1	information	information	NOUN
fbem-12561	18	2	disclosure	disclosure	NOUN
fbem-12561	18	3	of	of	ADP
fbem-12561	18	4	financial	financial	ADJ
fbem-12561	18	5	instruments	instrument	NOUN
fbem-12561	18	6	is	be	AUX
fbem-12561	18	7	of	of	ADP
fbem-12561	18	8	great	great	ADJ
fbem-12561	18	9	significance	significance	NOUN
fbem-12561	18	10	to	to	ADP
fbem-12561	18	11	investors	investor	NOUN
fbem-12561	18	12	and	and	CCONJ
fbem-12561	18	13	regulatory	regulatory	ADJ
fbem-12561	18	14	authorities	authority	NOUN
fbem-12561	18	15	[	[	X
fbem-12561	18	16	6	6	NUM
fbem-12561	18	17	]	]	PUNCT
fbem-12561	18	18	.	.	PUNCT
fbem-12561	19	1	however	however	ADV
fbem-12561	19	2	,	,	PUNCT
fbem-12561	19	3	at	at	ADP
fbem-12561	19	4	present	present	ADJ
fbem-12561	19	5	,	,	PUNCT
fbem-12561	19	6	the	the	DET
fbem-12561	19	7	information	information	NOUN
fbem-12561	19	8	disclosure	disclosure	NOUN
fbem-12561	19	9	of	of	ADP
fbem-12561	19	10	financial	financial	ADJ
fbem-12561	19	11	instruments	instrument	NOUN
fbem-12561	19	12	in	in	ADP
fbem-12561	19	13	many	many	ADJ
fbem-12561	19	14	enterprises	enterprise	NOUN
fbem-12561	19	15	is	be	AUX
fbem-12561	19	16	insufficient	insufficient	ADJ
fbem-12561	19	17	and	and	CCONJ
fbem-12561	19	18	opaque	opaque	ADJ
fbem-12561	19	19	.	.	PUNCT
fbem-12561	20	1	for	for	ADP
fbem-12561	20	2	example	example	NOUN
fbem-12561	20	3	,	,	PUNCT
fbem-12561	20	4	for	for	ADP
fbem-12561	20	5	some	some	DET
fbem-12561	20	6	complex	complex	ADJ
fbem-12561	20	7	financial	financial	ADJ
fbem-12561	20	8	derivatives	derivative	NOUN
fbem-12561	20	9	,	,	PUNCT
fbem-12561	20	10	it	it	PRON
fbem-12561	20	11	is	be	AUX
fbem-12561	20	12	often	often	ADV
fbem-12561	20	13	difficult	difficult	ADJ
fbem-12561	20	14	for	for	SCONJ
fbem-12561	20	15	investors	investor	NOUN
fbem-12561	20	16	to	to	PART
fbem-12561	20	17	understand	understand	VERB
fbem-12561	20	18	their	their	PRON
fbem-12561	20	19	inherent	inherent	ADJ
fbem-12561	20	20	risks	risk	NOUN
fbem-12561	20	21	and	and	CCONJ
fbem-12561	20	22	investment	investment	NOUN
fbem-12561	20	23	returns	return	NOUN
fbem-12561	20	24	[	[	X
fbem-12561	20	25	7	7	NUM
fbem-12561	20	26	]	]	PUNCT
fbem-12561	20	27	.	.	PUNCT
fbem-12561	21	1	therefore	therefore	ADV
fbem-12561	21	2	,	,	PUNCT
fbem-12561	21	3	perfecting	perfect	VERB
fbem-12561	21	4	the	the	DET
fbem-12561	21	5	information	information	NOUN
fbem-12561	21	6	disclosure	disclosure	NOUN
fbem-12561	21	7	system	system	NOUN
fbem-12561	21	8	of	of	ADP
fbem-12561	21	9	financial	financial	ADJ
fbem-12561	21	10	instruments	instrument	NOUN
fbem-12561	21	11	and	and	CCONJ
fbem-12561	21	12	improving	improve	VERB
fbem-12561	21	13	its	its	PRON
fbem-12561	21	14	transparency	transparency	NOUN
fbem-12561	21	15	and	and	CCONJ
fbem-12561	21	16	understandability	understandability	NOUN
fbem-12561	21	17	will	will	AUX
fbem-12561	21	18	play	play	VERB
fbem-12561	21	19	a	a	DET
fbem-12561	21	20	positive	positive	ADJ
fbem-12561	21	21	role	role	NOUN
fbem-12561	21	22	in	in	ADP
fbem-12561	21	23	protecting	protect	VERB
fbem-12561	21	24	the	the	DET
fbem-12561	21	25	rights	right	NOUN
fbem-12561	21	26	and	and	CCONJ
fbem-12561	21	27	interests	interest	NOUN
fbem-12561	21	28	of	of	ADP
fbem-12561	21	29	investors	investor	NOUN
fbem-12561	21	30	and	and	CCONJ
fbem-12561	21	31	maintaining	maintain	VERB
fbem-12561	21	32	market	market	NOUN
fbem-12561	21	33	stability	stability	NOUN
fbem-12561	21	34	[	[	X
fbem-12561	21	35	8	8	NUM
fbem-12561	21	36	]	]	PUNCT
fbem-12561	21	37	.	.	PUNCT
fbem-12561	22	1	this	this	DET
fbem-12561	22	2	paper	paper	NOUN
fbem-12561	22	3	will	will	AUX
fbem-12561	22	4	comprehensively	comprehensively	ADV
fbem-12561	22	5	discuss	discuss	VERB
fbem-12561	22	6	the	the	DET
fbem-12561	22	7	influence	influence	NOUN
fbem-12561	22	8	of	of	ADP
fbem-12561	22	9	modern	modern	ADJ
fbem-12561	22	10	financial	financial	ADJ
fbem-12561	22	11	instruments	instrument	NOUN
fbem-12561	22	12	on	on	ADP
fbem-12561	22	13	accounting	accounting	NOUN
fbem-12561	22	14	standards	standard	NOUN
fbem-12561	22	15	and	and	CCONJ
fbem-12561	22	16	statements	statement	NOUN
fbem-12561	22	17	,	,	PUNCT
fbem-12561	22	18	deeply	deeply	ADV
fbem-12561	22	19	analyze	analyze	VERB
fbem-12561	22	20	the	the	DET
fbem-12561	22	21	existing	exist	VERB
fbem-12561	22	22	problems	problem	NOUN
fbem-12561	22	23	and	and	CCONJ
fbem-12561	22	24	opportunities	opportunity	NOUN
fbem-12561	22	25	,	,	PUNCT
fbem-12561	22	26	and	and	CCONJ
fbem-12561	22	27	put	put	VERB
fbem-12561	22	28	forward	forward	ADV
fbem-12561	22	29	corresponding	correspond	VERB
fbem-12561	22	30	solutions	solution	NOUN
fbem-12561	22	31	and	and	CCONJ
fbem-12561	22	32	development	development	NOUN
fbem-12561	22	33	suggestions	suggestion	NOUN
fbem-12561	22	34	.	.	PUNCT
fbem-12561	23	1	it	it	PRON
fbem-12561	23	2	has	have	VERB
fbem-12561	23	3	important	important	ADJ
fbem-12561	23	4	theoretical	theoretical	ADJ
fbem-12561	23	5	and	and	CCONJ
fbem-12561	23	6	practical	practical	ADJ
fbem-12561	23	7	significance	significance	NOUN
fbem-12561	23	8	for	for	ADP
fbem-12561	23	9	improving	improve	VERB
fbem-12561	23	10	the	the	DET
fbem-12561	23	11	quality	quality	NOUN
fbem-12561	23	12	and	and	CCONJ
fbem-12561	23	13	reliability	reliability	NOUN
fbem-12561	23	14	of	of	ADP
fbem-12561	23	15	financial	financial	ADJ
fbem-12561	23	16	information	information	NOUN
fbem-12561	23	17	.	.	PUNCT
fbem-12561	24	1	2	2	X
fbem-12561	24	2	.	.	X
fbem-12561	24	3	challenges	challenge	NOUN
fbem-12561	24	4	of	of	ADP
fbem-12561	24	5	accounting	accounting	NOUN
fbem-12561	24	6	standards	standard	NOUN
fbem-12561	24	7	and	and	CCONJ
fbem-12561	24	8	financial	financial	ADJ
fbem-12561	24	9	statements	statement	NOUN
fbem-12561	24	10	the	the	DET
fbem-12561	24	11	development	development	NOUN
fbem-12561	24	12	of	of	ADP
fbem-12561	24	13	modern	modern	ADJ
fbem-12561	24	14	financial	financial	ADJ
fbem-12561	24	15	instruments	instrument	NOUN
fbem-12561	24	16	puts	put	VERB
fbem-12561	24	17	forward	forward	ADV
fbem-12561	24	18	new	new	ADJ
fbem-12561	24	19	requirements	requirement	NOUN
fbem-12561	24	20	for	for	ADP
fbem-12561	24	21	the	the	DET
fbem-12561	24	22	presentation	presentation	NOUN
fbem-12561	24	23	and	and	CCONJ
fbem-12561	24	24	format	format	NOUN
fbem-12561	24	25	of	of	ADP
fbem-12561	24	26	financial	financial	ADJ
fbem-12561	24	27	statements	statement	NOUN
fbem-12561	24	28	.	.	PUNCT
fbem-12561	25	1	for	for	ADP
fbem-12561	25	2	example	example	NOUN
fbem-12561	25	3	,	,	PUNCT
fbem-12561	25	4	for	for	ADP
fbem-12561	25	5	some	some	DET
fbem-12561	25	6	complex	complex	ADJ
fbem-12561	25	7	financial	financial	ADJ
fbem-12561	25	8	derivatives	derivative	NOUN
fbem-12561	25	9	,	,	PUNCT
fbem-12561	25	10	how	how	SCONJ
fbem-12561	25	11	to	to	PART
fbem-12561	25	12	report	report	VERB
fbem-12561	25	13	and	and	CCONJ
fbem-12561	25	14	disclose	disclose	VERB
fbem-12561	25	15	in	in	ADP
fbem-12561	25	16	financial	financial	ADJ
fbem-12561	25	17	statements	statement	NOUN
fbem-12561	25	18	can	can	AUX
fbem-12561	25	19	more	more	ADV
fbem-12561	25	20	intuitively	intuitively	ADV
fbem-12561	25	21	reflect	reflect	VERB
fbem-12561	25	22	their	their	PRON
fbem-12561	25	23	risks	risk	NOUN
fbem-12561	25	24	and	and	CCONJ
fbem-12561	25	25	values	value	NOUN
fbem-12561	25	26	,	,	PUNCT
fbem-12561	25	27	which	which	PRON
fbem-12561	25	28	is	be	AUX
fbem-12561	25	29	an	an	DET
fbem-12561	25	30	urgent	urgent	ADJ
fbem-12561	25	31	problem	problem	NOUN
fbem-12561	25	32	to	to	PART
fbem-12561	25	33	be	be	AUX
fbem-12561	25	34	solved	solve	VERB
fbem-12561	25	35	[	[	PUNCT
fbem-12561	25	36	9	9	NUM
fbem-12561	25	37	]	]	PUNCT
fbem-12561	25	38	.	.	PUNCT
fbem-12561	26	1	at	at	ADP
fbem-12561	26	2	the	the	DET
fbem-12561	26	3	same	same	ADJ
fbem-12561	26	4	time	time	NOUN
fbem-12561	26	5	,	,	PUNCT
fbem-12561	26	6	different	different	ADJ
fbem-12561	26	7	formats	format	NOUN
fbem-12561	26	8	and	and	CCONJ
fbem-12561	26	9	presentation	presentation	NOUN
fbem-12561	26	10	methods	method	NOUN
fbem-12561	26	11	of	of	ADP
fbem-12561	26	12	financial	financial	ADJ
fbem-12561	26	13	statements	statement	NOUN
fbem-12561	26	14	may	may	AUX
fbem-12561	26	15	have	have	VERB
fbem-12561	26	16	different	different	ADJ
fbem-12561	26	17	effects	effect	NOUN
fbem-12561	26	18	on	on	ADP
fbem-12561	26	19	the	the	DET
fbem-12561	26	20	financial	financial	ADJ
fbem-12561	26	21	situation	situation	NOUN
fbem-12561	26	22	of	of	ADP
fbem-12561	26	23	enterprises	enterprise	NOUN
fbem-12561	26	24	.	.	PUNCT
fbem-12561	27	1	therefore	therefore	ADV
fbem-12561	27	2	,	,	PUNCT
fbem-12561	27	3	improving	improve	VERB
fbem-12561	27	4	the	the	DET
fbem-12561	27	5	presentation	presentation	NOUN
fbem-12561	27	6	and	and	CCONJ
fbem-12561	27	7	format	format	NOUN
fbem-12561	27	8	of	of	ADP
fbem-12561	27	9	financial	financial	ADJ
fbem-12561	27	10	statements	statement	NOUN
fbem-12561	27	11	is	be	AUX
fbem-12561	27	12	also	also	ADV
fbem-12561	27	13	one	one	NUM
fbem-12561	27	14	of	of	ADP
fbem-12561	27	15	the	the	DET
fbem-12561	27	16	hot	hot	ADJ
fbem-12561	27	17	topics	topic	NOUN
fbem-12561	27	18	in	in	ADP
fbem-12561	27	19	current	current	ADJ
fbem-12561	27	20	research	research	NOUN
fbem-12561	27	21	.	.	PUNCT
fbem-12561	28	1	at	at	ADP
fbem-12561	28	2	the	the	DET
fbem-12561	28	3	same	same	ADJ
fbem-12561	28	4	time	time	NOUN
fbem-12561	28	5	,	,	PUNCT
fbem-12561	28	6	the	the	DET
fbem-12561	28	7	76	76	NUM
fbem-12561	28	8	development	development	NOUN
fbem-12561	28	9	of	of	ADP
fbem-12561	28	10	modern	modern	ADJ
fbem-12561	28	11	financial	financial	ADJ
fbem-12561	28	12	instruments	instrument	NOUN
fbem-12561	28	13	also	also	ADV
fbem-12561	28	14	poses	pose	VERB
fbem-12561	28	15	new	new	ADJ
fbem-12561	28	16	challenges	challenge	NOUN
fbem-12561	28	17	to	to	ADP
fbem-12561	28	18	the	the	DET
fbem-12561	28	19	audit	audit	NOUN
fbem-12561	28	20	of	of	ADP
fbem-12561	28	21	financial	financial	ADJ
fbem-12561	28	22	statements	statement	NOUN
fbem-12561	28	23	.	.	PUNCT
fbem-12561	29	1	because	because	SCONJ
fbem-12561	29	2	of	of	ADP
fbem-12561	29	3	the	the	DET
fbem-12561	29	4	complexity	complexity	NOUN
fbem-12561	29	5	and	and	CCONJ
fbem-12561	29	6	high	high	ADJ
fbem-12561	29	7	risk	risk	NOUN
fbem-12561	29	8	of	of	ADP
fbem-12561	29	9	new	new	ADJ
fbem-12561	29	10	financial	financial	ADJ
fbem-12561	29	11	instruments	instrument	NOUN
fbem-12561	29	12	such	such	ADJ
fbem-12561	29	13	as	as	ADP
fbem-12561	29	14	financial	financial	ADJ
fbem-12561	29	15	derivatives	derivative	NOUN
fbem-12561	29	16	,	,	PUNCT
fbem-12561	29	17	it	it	PRON
fbem-12561	29	18	increases	increase	VERB
fbem-12561	29	19	the	the	DET
fbem-12561	29	20	difficulty	difficulty	NOUN
fbem-12561	29	21	and	and	CCONJ
fbem-12561	29	22	cost	cost	NOUN
fbem-12561	29	23	of	of	ADP
fbem-12561	29	24	financial	financial	ADJ
fbem-12561	29	25	statement	statement	NOUN
fbem-12561	29	26	audit	audit	NOUN
fbem-12561	29	27	.	.	PUNCT
fbem-12561	30	1	at	at	ADP
fbem-12561	30	2	the	the	DET
fbem-12561	30	3	same	same	ADJ
fbem-12561	30	4	time	time	NOUN
fbem-12561	30	5	,	,	PUNCT
fbem-12561	30	6	different	different	ADJ
fbem-12561	30	7	audit	audit	NOUN
fbem-12561	30	8	methods	method	NOUN
fbem-12561	30	9	and	and	CCONJ
fbem-12561	30	10	standards	standard	NOUN
fbem-12561	30	11	may	may	AUX
fbem-12561	30	12	have	have	VERB
fbem-12561	30	13	an	an	DET
fbem-12561	30	14	important	important	ADJ
fbem-12561	30	15	impact	impact	NOUN
fbem-12561	30	16	on	on	ADP
fbem-12561	30	17	the	the	DET
fbem-12561	30	18	audit	audit	NOUN
fbem-12561	30	19	results	result	NOUN
fbem-12561	30	20	.	.	PUNCT
fbem-12561	31	1	therefore	therefore	ADV
fbem-12561	31	2	,	,	PUNCT
fbem-12561	31	3	it	it	PRON
fbem-12561	31	4	is	be	AUX
fbem-12561	31	5	also	also	ADV
fbem-12561	31	6	one	one	NUM
fbem-12561	31	7	of	of	ADP
fbem-12561	31	8	the	the	DET
fbem-12561	31	9	urgent	urgent	ADJ
fbem-12561	31	10	problems	problem	NOUN
fbem-12561	31	11	to	to	PART
fbem-12561	31	12	improve	improve	VERB
fbem-12561	31	13	the	the	DET
fbem-12561	31	14	audit	audit	NOUN
fbem-12561	31	15	system	system	NOUN
fbem-12561	31	16	of	of	ADP
fbem-12561	31	17	financial	financial	ADJ
fbem-12561	31	18	statements	statement	NOUN
fbem-12561	31	19	and	and	CCONJ
fbem-12561	31	20	improve	improve	VERB
fbem-12561	31	21	the	the	DET
fbem-12561	31	22	audit	audit	NOUN
fbem-12561	31	23	quality	quality	NOUN
fbem-12561	31	24	and	and	CCONJ
fbem-12561	31	25	efficiency	efficiency	NOUN
fbem-12561	31	26	.	.	PUNCT
fbem-12561	32	1	this	this	DET
fbem-12561	32	2	section	section	NOUN
fbem-12561	32	3	will	will	AUX
fbem-12561	32	4	discuss	discuss	VERB
fbem-12561	32	5	in	in	ADP
fbem-12561	32	6	detail	detail	NOUN
fbem-12561	32	7	the	the	DET
fbem-12561	32	8	challenges	challenge	NOUN
fbem-12561	32	9	that	that	PRON
fbem-12561	32	10	modern	modern	ADJ
fbem-12561	32	11	financial	financial	ADJ
fbem-12561	32	12	instruments	instrument	NOUN
fbem-12561	32	13	bring	bring	VERB
fbem-12561	32	14	to	to	ADP
fbem-12561	32	15	accounting	accounting	NOUN
fbem-12561	32	16	standards	standard	NOUN
fbem-12561	32	17	and	and	CCONJ
fbem-12561	32	18	statement	statement	NOUN
fbem-12561	32	19	presentation	presentation	NOUN
fbem-12561	32	20	.	.	PUNCT
fbem-12561	33	1	specifically	specifically	ADV
fbem-12561	33	2	,	,	PUNCT
fbem-12561	33	3	it	it	PRON
fbem-12561	33	4	will	will	AUX
fbem-12561	33	5	pay	pay	VERB
fbem-12561	33	6	attention	attention	NOUN
fbem-12561	33	7	to	to	ADP
fbem-12561	33	8	the	the	DET
fbem-12561	33	9	difficulties	difficulty	NOUN
fbem-12561	33	10	in	in	ADP
fbem-12561	33	11	accounting	accounting	NOUN
fbem-12561	33	12	recognition	recognition	NOUN
fbem-12561	33	13	,	,	PUNCT
fbem-12561	33	14	measurement	measurement	NOUN
fbem-12561	33	15	and	and	CCONJ
fbem-12561	33	16	preparation	preparation	NOUN
fbem-12561	33	17	of	of	ADP
fbem-12561	33	18	financial	financial	ADJ
fbem-12561	33	19	statements	statement	NOUN
fbem-12561	33	20	of	of	ADP
fbem-12561	33	21	modern	modern	ADJ
fbem-12561	33	22	financial	financial	ADJ
fbem-12561	33	23	instruments	instrument	NOUN
fbem-12561	33	24	.	.	PUNCT
fbem-12561	34	1	at	at	ADP
fbem-12561	34	2	the	the	DET
fbem-12561	34	3	same	same	ADJ
fbem-12561	34	4	time	time	NOUN
fbem-12561	34	5	,	,	PUNCT
fbem-12561	34	6	it	it	PRON
fbem-12561	34	7	will	will	AUX
fbem-12561	34	8	also	also	ADV
fbem-12561	34	9	discuss	discuss	VERB
fbem-12561	34	10	the	the	DET
fbem-12561	34	11	challenges	challenge	NOUN
fbem-12561	34	12	brought	bring	VERB
fbem-12561	34	13	by	by	ADP
fbem-12561	34	14	modern	modern	ADJ
fbem-12561	34	15	financial	financial	ADJ
fbem-12561	34	16	instruments	instrument	NOUN
fbem-12561	34	17	in	in	ADP
fbem-12561	34	18	risk	risk	NOUN
fbem-12561	34	19	management	management	NOUN
fbem-12561	34	20	and	and	CCONJ
fbem-12561	34	21	information	information	NOUN
fbem-12561	34	22	disclosure	disclosure	NOUN
fbem-12561	34	23	(	(	PUNCT
fbem-12561	34	24	as	as	SCONJ
fbem-12561	34	25	shown	show	VERB
fbem-12561	34	26	in	in	ADP
fbem-12561	34	27	table	table	NOUN
fbem-12561	34	28	1	1	NUM
fbem-12561	34	29	)	)	PUNCT
fbem-12561	34	30	.	.	PUNCT
fbem-12561	35	1	specifically	specifically	ADV
fbem-12561	35	2	,	,	PUNCT
fbem-12561	35	3	these	these	DET
fbem-12561	35	4	challenges	challenge	NOUN
fbem-12561	35	5	are	be	AUX
fbem-12561	35	6	mainly	mainly	ADV
fbem-12561	35	7	manifested	manifest	VERB
fbem-12561	35	8	in	in	ADP
fbem-12561	35	9	the	the	DET
fbem-12561	35	10	following	follow	VERB
fbem-12561	35	11	aspects	aspect	NOUN
fbem-12561	35	12	:	:	PUNCT
fbem-12561	35	13	table	table	NOUN
fbem-12561	35	14	1	1	NUM
fbem-12561	35	15	.	.	PUNCT
fbem-12561	35	16	challenges	challenge	NOUN
fbem-12561	35	17	of	of	ADP
fbem-12561	35	18	accounting	accounting	NOUN
fbem-12561	35	19	standards	standard	NOUN
fbem-12561	35	20	and	and	CCONJ
fbem-12561	35	21	financial	financial	ADJ
fbem-12561	35	22	statements	statement	NOUN
fbem-12561	35	23	type	type	NOUN
fbem-12561	35	24	of	of	ADP
fbem-12561	35	25	challenge	challenge	NOUN
fbem-12561	35	26	challenges	challenge	NOUN
fbem-12561	35	27	of	of	ADP
fbem-12561	35	28	accounting	accounting	NOUN
fbem-12561	35	29	standards	standard	NOUN
fbem-12561	35	30	challenges	challenge	NOUN
fbem-12561	35	31	of	of	ADP
fbem-12561	35	32	financial	financial	ADJ
fbem-12561	35	33	statements	statement	NOUN
fbem-12561	35	34	recognition	recognition	NOUN
fbem-12561	35	35	and	and	CCONJ
fbem-12561	35	36	measurement	measurement	NOUN
fbem-12561	35	37	of	of	ADP
fbem-12561	35	38	financial	financial	ADJ
fbem-12561	35	39	instruments	instrument	NOUN
fbem-12561	35	40	the	the	DET
fbem-12561	35	41	recognition	recognition	NOUN
fbem-12561	35	42	and	and	CCONJ
fbem-12561	35	43	measurement	measurement	NOUN
fbem-12561	35	44	principles	principle	NOUN
fbem-12561	35	45	of	of	ADP
fbem-12561	35	46	new	new	ADJ
fbem-12561	35	47	financial	financial	ADJ
fbem-12561	35	48	instruments	instrument	NOUN
fbem-12561	35	49	are	be	AUX
fbem-12561	35	50	not	not	PART
fbem-12561	35	51	clear	clear	ADJ
fbem-12561	35	52	,	,	PUNCT
fbem-12561	35	53	and	and	CCONJ
fbem-12561	35	54	enterprises	enterprise	NOUN
fbem-12561	35	55	may	may	AUX
fbem-12561	35	56	not	not	PART
fbem-12561	35	57	be	be	AUX
fbem-12561	35	58	able	able	ADJ
fbem-12561	35	59	to	to	PART
fbem-12561	35	60	accurately	accurately	ADV
fbem-12561	35	61	carry	carry	VERB
fbem-12561	35	62	out	out	ADP
fbem-12561	35	63	accounting	accounting	NOUN
fbem-12561	35	64	treatment	treatment	NOUN
fbem-12561	35	65	.	.	PUNCT
fbem-12561	36	1	measurement	measurement	NOUN
fbem-12561	36	2	of	of	ADP
fbem-12561	36	3	financial	financial	ADJ
fbem-12561	36	4	instruments	instrument	NOUN
fbem-12561	36	5	fair	fair	ADJ
fbem-12561	36	6	value	value	NOUN
fbem-12561	36	7	measurement	measurement	NOUN
fbem-12561	36	8	plays	play	VERB
fbem-12561	36	9	an	an	DET
fbem-12561	36	10	important	important	ADJ
fbem-12561	36	11	role	role	NOUN
fbem-12561	36	12	in	in	ADP
fbem-12561	36	13	the	the	DET
fbem-12561	36	14	recognition	recognition	NOUN
fbem-12561	36	15	and	and	CCONJ
fbem-12561	36	16	measurement	measurement	NOUN
fbem-12561	36	17	of	of	ADP
fbem-12561	36	18	financial	financial	ADJ
fbem-12561	36	19	instruments	instrument	NOUN
fbem-12561	36	20	,	,	PUNCT
fbem-12561	36	21	but	but	CCONJ
fbem-12561	36	22	it	it	PRON
fbem-12561	36	23	is	be	AUX
fbem-12561	36	24	difficult	difficult	ADJ
fbem-12561	36	25	to	to	PART
fbem-12561	36	26	implement	implement	VERB
fbem-12561	36	27	.	.	PUNCT
fbem-12561	37	1	report	report	NOUN
fbem-12561	37	2	presentation	presentation	NOUN
fbem-12561	37	3	the	the	DET
fbem-12561	37	4	traditional	traditional	ADJ
fbem-12561	37	5	presentation	presentation	NOUN
fbem-12561	37	6	and	and	CCONJ
fbem-12561	37	7	disclosure	disclosure	NOUN
fbem-12561	37	8	methods	method	NOUN
fbem-12561	37	9	of	of	ADP
fbem-12561	37	10	financial	financial	ADJ
fbem-12561	37	11	statements	statement	NOUN
fbem-12561	37	12	are	be	AUX
fbem-12561	37	13	difficult	difficult	ADJ
fbem-12561	37	14	to	to	PART
fbem-12561	37	15	reflect	reflect	VERB
fbem-12561	37	16	the	the	DET
fbem-12561	37	17	whole	whole	ADJ
fbem-12561	37	18	picture	picture	NOUN
fbem-12561	37	19	and	and	CCONJ
fbem-12561	37	20	real	real	ADJ
fbem-12561	37	21	risks	risk	NOUN
fbem-12561	37	22	of	of	ADP
fbem-12561	37	23	financial	financial	ADJ
fbem-12561	37	24	instruments	instrument	NOUN
fbem-12561	37	25	,	,	PUNCT
fbem-12561	37	26	so	so	SCONJ
fbem-12561	37	27	they	they	PRON
fbem-12561	37	28	need	need	VERB
fbem-12561	37	29	to	to	PART
fbem-12561	37	30	be	be	AUX
fbem-12561	37	31	improved	improve	VERB
fbem-12561	37	32	and	and	CCONJ
fbem-12561	37	33	made	make	VERB
fbem-12561	37	34	more	more	ADV
fbem-12561	37	35	transparent	transparent	ADJ
fbem-12561	37	36	.	.	PUNCT
fbem-12561	38	1	audit	audit	NOUN
fbem-12561	38	2	it	it	PRON
fbem-12561	38	3	increases	increase	VERB
fbem-12561	38	4	the	the	DET
fbem-12561	38	5	difficulty	difficulty	NOUN
fbem-12561	38	6	and	and	CCONJ
fbem-12561	38	7	cost	cost	NOUN
fbem-12561	38	8	of	of	ADP
fbem-12561	38	9	auditing	audit	VERB
fbem-12561	38	10	financial	financial	ADJ
fbem-12561	38	11	statements	statement	NOUN
fbem-12561	38	12	,	,	PUNCT
fbem-12561	38	13	and	and	CCONJ
fbem-12561	38	14	auditors	auditor	NOUN
fbem-12561	38	15	may	may	AUX
fbem-12561	38	16	need	need	VERB
fbem-12561	38	17	more	more	ADJ
fbem-12561	38	18	professional	professional	ADJ
fbem-12561	38	19	knowledge	knowledge	NOUN
fbem-12561	38	20	and	and	CCONJ
fbem-12561	38	21	experience	experience	NOUN
fbem-12561	38	22	to	to	PART
fbem-12561	38	23	judge	judge	VERB
fbem-12561	38	24	the	the	DET
fbem-12561	38	25	true	true	ADJ
fbem-12561	38	26	value	value	NOUN
fbem-12561	38	27	and	and	CCONJ
fbem-12561	38	28	risk	risk	NOUN
fbem-12561	38	29	of	of	ADP
fbem-12561	38	30	financial	financial	ADJ
fbem-12561	38	31	instruments	instrument	NOUN
fbem-12561	38	32	.	.	PUNCT
fbem-12561	39	1	(	(	PUNCT
fbem-12561	39	2	1	1	X
fbem-12561	39	3	)	)	PUNCT
fbem-12561	39	4	for	for	ADP
fbem-12561	39	5	accounting	accounting	NOUN
fbem-12561	39	6	standards	standard	NOUN
fbem-12561	39	7	,	,	PUNCT
fbem-12561	39	8	the	the	DET
fbem-12561	39	9	biggest	big	ADJ
fbem-12561	39	10	challenge	challenge	NOUN
fbem-12561	39	11	is	be	AUX
fbem-12561	39	12	how	how	SCONJ
fbem-12561	39	13	to	to	PART
fbem-12561	39	14	accurately	accurately	ADV
fbem-12561	39	15	identify	identify	VERB
fbem-12561	39	16	and	and	CCONJ
fbem-12561	39	17	measure	measure	VERB
fbem-12561	39	18	complex	complex	ADJ
fbem-12561	39	19	financial	financial	ADJ
fbem-12561	39	20	instruments	instrument	NOUN
fbem-12561	39	21	.	.	PUNCT
fbem-12561	40	1	under	under	ADP
fbem-12561	40	2	the	the	DET
fbem-12561	40	3	existing	exist	VERB
fbem-12561	40	4	accounting	accounting	NOUN
fbem-12561	40	5	standards	standard	NOUN
fbem-12561	40	6	,	,	PUNCT
fbem-12561	40	7	the	the	DET
fbem-12561	40	8	recognition	recognition	NOUN
fbem-12561	40	9	and	and	CCONJ
fbem-12561	40	10	measurement	measurement	NOUN
fbem-12561	40	11	of	of	ADP
fbem-12561	40	12	many	many	ADJ
fbem-12561	40	13	financial	financial	ADJ
fbem-12561	40	14	instruments	instrument	NOUN
fbem-12561	40	15	are	be	AUX
fbem-12561	40	16	not	not	PART
fbem-12561	40	17	clear	clear	ADJ
fbem-12561	40	18	,	,	PUNCT
fbem-12561	40	19	which	which	PRON
fbem-12561	40	20	leads	lead	VERB
fbem-12561	40	21	to	to	ADP
fbem-12561	40	22	errors	error	NOUN
fbem-12561	40	23	or	or	CCONJ
fbem-12561	40	24	ambiguities	ambiguity	NOUN
fbem-12561	40	25	in	in	ADP
fbem-12561	40	26	accounting	accounting	NOUN
fbem-12561	40	27	treatment	treatment	NOUN
fbem-12561	40	28	of	of	ADP
fbem-12561	40	29	enterprises	enterprise	NOUN
fbem-12561	40	30	.	.	PUNCT
fbem-12561	41	1	in	in	ADP
fbem-12561	41	2	addition	addition	NOUN
fbem-12561	41	3	,	,	PUNCT
fbem-12561	41	4	due	due	ADP
fbem-12561	41	5	to	to	ADP
fbem-12561	41	6	the	the	DET
fbem-12561	41	7	rapid	rapid	ADJ
fbem-12561	41	8	development	development	NOUN
fbem-12561	41	9	of	of	ADP
fbem-12561	41	10	the	the	DET
fbem-12561	41	11	financial	financial	ADJ
fbem-12561	41	12	market	market	NOUN
fbem-12561	41	13	,	,	PUNCT
fbem-12561	41	14	new	new	ADJ
fbem-12561	41	15	financial	financial	ADJ
fbem-12561	41	16	instruments	instrument	NOUN
fbem-12561	41	17	are	be	AUX
fbem-12561	41	18	constantly	constantly	ADV
fbem-12561	41	19	emerging	emerge	VERB
fbem-12561	41	20	,	,	PUNCT
fbem-12561	41	21	which	which	PRON
fbem-12561	41	22	makes	make	VERB
fbem-12561	41	23	the	the	DET
fbem-12561	41	24	formulation	formulation	NOUN
fbem-12561	41	25	and	and	CCONJ
fbem-12561	41	26	implementation	implementation	NOUN
fbem-12561	41	27	of	of	ADP
fbem-12561	41	28	accounting	accounting	NOUN
fbem-12561	41	29	standards	standard	NOUN
fbem-12561	41	30	face	face	VERB
fbem-12561	41	31	greater	great	ADJ
fbem-12561	41	32	challenges	challenge	NOUN
fbem-12561	41	33	.	.	PUNCT
fbem-12561	42	1	(	(	PUNCT
fbem-12561	42	2	2	2	X
fbem-12561	42	3	)	)	PUNCT
fbem-12561	42	4	the	the	DET
fbem-12561	42	5	development	development	NOUN
fbem-12561	42	6	of	of	ADP
fbem-12561	42	7	modern	modern	ADJ
fbem-12561	42	8	financial	financial	ADJ
fbem-12561	42	9	instruments	instrument	NOUN
fbem-12561	42	10	has	have	AUX
fbem-12561	42	11	also	also	ADV
fbem-12561	42	12	brought	bring	VERB
fbem-12561	42	13	challenges	challenge	NOUN
fbem-12561	42	14	to	to	ADP
fbem-12561	42	15	the	the	DET
fbem-12561	42	16	presentation	presentation	NOUN
fbem-12561	42	17	of	of	ADP
fbem-12561	42	18	financial	financial	ADJ
fbem-12561	42	19	statements	statement	NOUN
fbem-12561	42	20	.	.	PUNCT
fbem-12561	43	1	in	in	ADP
fbem-12561	43	2	traditional	traditional	ADJ
fbem-12561	43	3	financial	financial	ADJ
fbem-12561	43	4	statements	statement	NOUN
fbem-12561	43	5	,	,	PUNCT
fbem-12561	43	6	financial	financial	ADJ
fbem-12561	43	7	instruments	instrument	NOUN
fbem-12561	43	8	are	be	AUX
fbem-12561	43	9	often	often	ADV
fbem-12561	43	10	simplified	simplify	VERB
fbem-12561	43	11	and	and	CCONJ
fbem-12561	43	12	it	it	PRON
fbem-12561	43	13	is	be	AUX
fbem-12561	43	14	difficult	difficult	ADJ
fbem-12561	43	15	to	to	PART
fbem-12561	43	16	reflect	reflect	VERB
fbem-12561	43	17	their	their	PRON
fbem-12561	43	18	overall	overall	ADJ
fbem-12561	43	19	picture	picture	NOUN
fbem-12561	43	20	and	and	CCONJ
fbem-12561	43	21	real	real	ADJ
fbem-12561	43	22	risks	risk	NOUN
fbem-12561	43	23	.	.	PUNCT
fbem-12561	44	1	for	for	ADP
fbem-12561	44	2	example	example	NOUN
fbem-12561	44	3	,	,	PUNCT
fbem-12561	44	4	many	many	ADJ
fbem-12561	44	5	financial	financial	ADJ
fbem-12561	44	6	derivatives	derivative	NOUN
fbem-12561	44	7	only	only	ADV
fbem-12561	44	8	show	show	VERB
fbem-12561	44	9	their	their	PRON
fbem-12561	44	10	nominal	nominal	ADJ
fbem-12561	44	11	value	value	NOUN
fbem-12561	44	12	in	in	ADP
fbem-12561	44	13	financial	financial	ADJ
fbem-12561	44	14	statements	statement	NOUN
fbem-12561	44	15	,	,	PUNCT
fbem-12561	44	16	ignoring	ignore	VERB
fbem-12561	44	17	their	their	PRON
fbem-12561	44	18	real	real	ADJ
fbem-12561	44	19	value	value	NOUN
fbem-12561	44	20	and	and	CCONJ
fbem-12561	44	21	potential	potential	ADJ
fbem-12561	44	22	risks	risk	NOUN
fbem-12561	44	23	.	.	PUNCT
fbem-12561	45	1	this	this	PRON
fbem-12561	45	2	makes	make	VERB
fbem-12561	45	3	it	it	PRON
fbem-12561	45	4	difficult	difficult	ADJ
fbem-12561	45	5	for	for	SCONJ
fbem-12561	45	6	users	user	NOUN
fbem-12561	45	7	of	of	ADP
fbem-12561	45	8	financial	financial	ADJ
fbem-12561	45	9	statements	statement	NOUN
fbem-12561	45	10	to	to	PART
fbem-12561	45	11	accurately	accurately	ADV
fbem-12561	45	12	understand	understand	VERB
fbem-12561	45	13	the	the	DET
fbem-12561	45	14	financial	financial	ADJ
fbem-12561	45	15	status	status	NOUN
fbem-12561	45	16	and	and	CCONJ
fbem-12561	45	17	risk	risk	NOUN
fbem-12561	45	18	status	status	NOUN
fbem-12561	45	19	of	of	ADP
fbem-12561	45	20	enterprises	enterprise	NOUN
fbem-12561	45	21	.	.	PUNCT
fbem-12561	46	1	(	(	PUNCT
fbem-12561	46	2	3	3	X
fbem-12561	46	3	)	)	PUNCT
fbem-12561	46	4	the	the	DET
fbem-12561	46	5	development	development	NOUN
fbem-12561	46	6	of	of	ADP
fbem-12561	46	7	modern	modern	ADJ
fbem-12561	46	8	financial	financial	ADJ
fbem-12561	46	9	instruments	instrument	NOUN
fbem-12561	46	10	also	also	ADV
fbem-12561	46	11	brings	bring	VERB
fbem-12561	46	12	challenges	challenge	NOUN
fbem-12561	46	13	to	to	ADP
fbem-12561	46	14	the	the	DET
fbem-12561	46	15	audit	audit	NOUN
fbem-12561	46	16	of	of	ADP
fbem-12561	46	17	financial	financial	ADJ
fbem-12561	46	18	statements	statement	NOUN
fbem-12561	46	19	.	.	PUNCT
fbem-12561	47	1	because	because	SCONJ
fbem-12561	47	2	of	of	ADP
fbem-12561	47	3	the	the	DET
fbem-12561	47	4	complexity	complexity	NOUN
fbem-12561	47	5	and	and	CCONJ
fbem-12561	47	6	opacity	opacity	NOUN
fbem-12561	47	7	of	of	ADP
fbem-12561	47	8	financial	financial	ADJ
fbem-12561	47	9	instruments	instrument	NOUN
fbem-12561	47	10	,	,	PUNCT
fbem-12561	47	11	auditors	auditor	NOUN
fbem-12561	47	12	may	may	AUX
fbem-12561	47	13	encounter	encounter	VERB
fbem-12561	47	14	difficulties	difficulty	NOUN
fbem-12561	47	15	in	in	ADP
fbem-12561	47	16	auditing	audit	VERB
fbem-12561	47	17	.	.	PUNCT
fbem-12561	48	1	for	for	ADP
fbem-12561	48	2	example	example	NOUN
fbem-12561	48	3	,	,	PUNCT
fbem-12561	48	4	auditors	auditor	NOUN
fbem-12561	48	5	may	may	AUX
fbem-12561	48	6	need	need	VERB
fbem-12561	48	7	more	more	ADJ
fbem-12561	48	8	professional	professional	ADJ
fbem-12561	48	9	knowledge	knowledge	NOUN
fbem-12561	48	10	and	and	CCONJ
fbem-12561	48	11	experience	experience	NOUN
fbem-12561	48	12	to	to	PART
fbem-12561	48	13	judge	judge	VERB
fbem-12561	48	14	the	the	DET
fbem-12561	48	15	true	true	ADJ
fbem-12561	48	16	value	value	NOUN
fbem-12561	48	17	and	and	CCONJ
fbem-12561	48	18	risk	risk	NOUN
fbem-12561	48	19	of	of	ADP
fbem-12561	48	20	financial	financial	ADJ
fbem-12561	48	21	instruments	instrument	NOUN
fbem-12561	48	22	,	,	PUNCT
fbem-12561	48	23	which	which	PRON
fbem-12561	48	24	increases	increase	VERB
fbem-12561	48	25	the	the	DET
fbem-12561	48	26	difficulty	difficulty	NOUN
fbem-12561	48	27	and	and	CCONJ
fbem-12561	48	28	cost	cost	NOUN
fbem-12561	48	29	of	of	ADP
fbem-12561	48	30	auditing	auditing	NOUN
fbem-12561	48	31	.	.	PUNCT
fbem-12561	49	1	therefore	therefore	ADV
fbem-12561	49	2	,	,	PUNCT
fbem-12561	49	3	accounting	accounting	NOUN
fbem-12561	49	4	standards	standard	NOUN
fbem-12561	49	5	and	and	CCONJ
fbem-12561	49	6	financial	financial	ADJ
fbem-12561	49	7	statements	statement	NOUN
fbem-12561	49	8	need	need	VERB
fbem-12561	49	9	to	to	PART
fbem-12561	49	10	constantly	constantly	ADV
fbem-12561	49	11	adapt	adapt	VERB
fbem-12561	49	12	to	to	ADP
fbem-12561	49	13	the	the	DET
fbem-12561	49	14	development	development	NOUN
fbem-12561	49	15	of	of	ADP
fbem-12561	49	16	modern	modern	ADJ
fbem-12561	49	17	financial	financial	ADJ
fbem-12561	49	18	instruments	instrument	NOUN
fbem-12561	49	19	and	and	CCONJ
fbem-12561	49	20	improve	improve	VERB
fbem-12561	49	21	their	their	PRON
fbem-12561	49	22	own	own	ADJ
fbem-12561	49	23	confirmation	confirmation	NOUN
fbem-12561	49	24	,	,	PUNCT
fbem-12561	49	25	measurement	measurement	NOUN
fbem-12561	49	26	and	and	CCONJ
fbem-12561	49	27	disclosure	disclosure	NOUN
fbem-12561	49	28	mechanisms	mechanism	NOUN
fbem-12561	49	29	to	to	PART
fbem-12561	49	30	ensure	ensure	VERB
fbem-12561	49	31	accurate	accurate	ADJ
fbem-12561	49	32	reflection	reflection	NOUN
fbem-12561	49	33	of	of	ADP
fbem-12561	49	34	the	the	DET
fbem-12561	49	35	financial	financial	ADJ
fbem-12561	49	36	status	status	NOUN
fbem-12561	49	37	and	and	CCONJ
fbem-12561	49	38	risk	risk	NOUN
fbem-12561	49	39	status	status	NOUN
fbem-12561	49	40	of	of	ADP
fbem-12561	49	41	enterprises	enterprise	NOUN
fbem-12561	49	42	.	.	PUNCT
fbem-12561	50	1	3	3	X
fbem-12561	50	2	.	.	X
fbem-12561	50	3	opportunities	opportunity	NOUN
fbem-12561	50	4	brought	bring	VERB
fbem-12561	50	5	by	by	ADP
fbem-12561	50	6	modern	modern	ADJ
fbem-12561	50	7	financial	financial	ADJ
fbem-12561	50	8	instruments	instrument	NOUN
fbem-12561	50	9	this	this	DET
fbem-12561	50	10	section	section	NOUN
fbem-12561	50	11	will	will	AUX
fbem-12561	50	12	explain	explain	VERB
fbem-12561	50	13	the	the	DET
fbem-12561	50	14	opportunities	opportunity	NOUN
fbem-12561	50	15	that	that	PRON
fbem-12561	50	16	modern	modern	ADJ
fbem-12561	50	17	financial	financial	ADJ
fbem-12561	50	18	instruments	instrument	NOUN
fbem-12561	50	19	bring	bring	VERB
fbem-12561	50	20	to	to	ADP
fbem-12561	50	21	the	the	DET
fbem-12561	50	22	presentation	presentation	NOUN
fbem-12561	50	23	of	of	ADP
fbem-12561	50	24	accounting	accounting	NOUN
fbem-12561	50	25	standards	standard	NOUN
fbem-12561	50	26	and	and	CCONJ
fbem-12561	50	27	statements	statement	NOUN
fbem-12561	50	28	.	.	PUNCT
fbem-12561	51	1	first	first	ADV
fbem-12561	51	2	of	of	ADP
fbem-12561	51	3	all	all	PRON
fbem-12561	51	4	,	,	PUNCT
fbem-12561	51	5	it	it	PRON
fbem-12561	51	6	will	will	AUX
fbem-12561	51	7	discuss	discuss	VERB
fbem-12561	51	8	how	how	SCONJ
fbem-12561	51	9	modern	modern	ADJ
fbem-12561	51	10	financial	financial	ADJ
fbem-12561	51	11	tools	tool	NOUN
fbem-12561	51	12	can	can	AUX
fbem-12561	51	13	promote	promote	VERB
fbem-12561	51	14	the	the	DET
fbem-12561	51	15	improvement	improvement	NOUN
fbem-12561	51	16	of	of	ADP
fbem-12561	51	17	accounting	accounting	NOUN
fbem-12561	51	18	standards	standard	NOUN
fbem-12561	51	19	and	and	CCONJ
fbem-12561	51	20	statements	statement	NOUN
fbem-12561	51	21	,	,	PUNCT
fbem-12561	51	22	and	and	CCONJ
fbem-12561	51	23	improve	improve	VERB
fbem-12561	51	24	their	their	PRON
fbem-12561	51	25	quality	quality	NOUN
fbem-12561	51	26	and	and	CCONJ
fbem-12561	51	27	effect	effect	NOUN
fbem-12561	51	28	.	.	PUNCT
fbem-12561	52	1	secondly	secondly	ADV
fbem-12561	52	2	,	,	PUNCT
fbem-12561	52	3	it	it	PRON
fbem-12561	52	4	will	will	AUX
fbem-12561	52	5	analyze	analyze	VERB
fbem-12561	52	6	how	how	SCONJ
fbem-12561	52	7	modern	modern	ADJ
fbem-12561	52	8	financial	financial	ADJ
fbem-12561	52	9	tools	tool	NOUN
fbem-12561	52	10	can	can	AUX
fbem-12561	52	11	enhance	enhance	VERB
fbem-12561	52	12	the	the	DET
fbem-12561	52	13	timeliness	timeliness	NOUN
fbem-12561	52	14	and	and	CCONJ
fbem-12561	52	15	transparency	transparency	NOUN
fbem-12561	52	16	of	of	ADP
fbem-12561	52	17	financial	financial	ADJ
fbem-12561	52	18	reports	report	NOUN
fbem-12561	52	19	to	to	PART
fbem-12561	52	20	help	help	VERB
fbem-12561	52	21	stakeholders	stakeholder	NOUN
fbem-12561	52	22	make	make	VERB
fbem-12561	52	23	more	more	ADV
fbem-12561	52	24	accurate	accurate	ADJ
fbem-12561	52	25	decisions	decision	NOUN
fbem-12561	52	26	.	.	PUNCT
fbem-12561	53	1	the	the	DET
fbem-12561	53	2	innovation	innovation	NOUN
fbem-12561	53	3	and	and	CCONJ
fbem-12561	53	4	development	development	NOUN
fbem-12561	53	5	of	of	ADP
fbem-12561	53	6	modern	modern	ADJ
fbem-12561	53	7	financial	financial	ADJ
fbem-12561	53	8	instruments	instrument	NOUN
fbem-12561	53	9	provide	provide	VERB
fbem-12561	53	10	opportunities	opportunity	NOUN
fbem-12561	53	11	for	for	ADP
fbem-12561	53	12	the	the	DET
fbem-12561	53	13	improvement	improvement	NOUN
fbem-12561	53	14	of	of	ADP
fbem-12561	53	15	accounting	accounting	NOUN
fbem-12561	53	16	standards	standard	NOUN
fbem-12561	53	17	.	.	PUNCT
fbem-12561	54	1	the	the	DET
fbem-12561	54	2	emergence	emergence	NOUN
fbem-12561	54	3	of	of	ADP
fbem-12561	54	4	new	new	ADJ
fbem-12561	54	5	financial	financial	ADJ
fbem-12561	54	6	instruments	instrument	NOUN
fbem-12561	54	7	has	have	AUX
fbem-12561	54	8	prompted	prompt	VERB
fbem-12561	54	9	accounting	accounting	NOUN
fbem-12561	54	10	standard	standard	NOUN
fbem-12561	54	11	-	-	PUNCT
fbem-12561	54	12	setting	set	VERB
fbem-12561	54	13	institutions	institution	NOUN
fbem-12561	54	14	to	to	PART
fbem-12561	54	15	examine	examine	VERB
fbem-12561	54	16	and	and	CCONJ
fbem-12561	54	17	revise	revise	VERB
fbem-12561	54	18	existing	exist	VERB
fbem-12561	54	19	accounting	accounting	NOUN
fbem-12561	54	20	standards	standard	NOUN
fbem-12561	54	21	to	to	PART
fbem-12561	54	22	meet	meet	VERB
fbem-12561	54	23	the	the	DET
fbem-12561	54	24	requirements	requirement	NOUN
fbem-12561	54	25	of	of	ADP
fbem-12561	54	26	recognition	recognition	NOUN
fbem-12561	54	27	,	,	PUNCT
fbem-12561	54	28	measurement	measurement	NOUN
fbem-12561	54	29	and	and	CCONJ
fbem-12561	54	30	disclosure	disclosure	NOUN
fbem-12561	54	31	of	of	ADP
fbem-12561	54	32	these	these	DET
fbem-12561	54	33	new	new	ADJ
fbem-12561	54	34	instruments	instrument	NOUN
fbem-12561	54	35	.	.	PUNCT
fbem-12561	55	1	this	this	PRON
fbem-12561	55	2	provides	provide	VERB
fbem-12561	55	3	impetus	impetus	NOUN
fbem-12561	55	4	for	for	ADP
fbem-12561	55	5	the	the	DET
fbem-12561	55	6	progress	progress	NOUN
fbem-12561	55	7	of	of	ADP
fbem-12561	55	8	accounting	accounting	NOUN
fbem-12561	55	9	standards	standard	NOUN
fbem-12561	55	10	and	and	CCONJ
fbem-12561	55	11	promotes	promote	VERB
fbem-12561	55	12	the	the	DET
fbem-12561	55	13	development	development	NOUN
fbem-12561	55	14	and	and	CCONJ
fbem-12561	55	15	perfection	perfection	NOUN
fbem-12561	55	16	of	of	ADP
fbem-12561	55	17	accounting	accounting	NOUN
fbem-12561	55	18	standards	standard	NOUN
fbem-12561	55	19	.	.	PUNCT
fbem-12561	56	1	the	the	DET
fbem-12561	56	2	development	development	NOUN
fbem-12561	56	3	of	of	ADP
fbem-12561	56	4	modern	modern	ADJ
fbem-12561	56	5	financial	financial	ADJ
fbem-12561	56	6	instruments	instrument	NOUN
fbem-12561	56	7	also	also	ADV
fbem-12561	56	8	provides	provide	VERB
fbem-12561	56	9	more	more	ADJ
fbem-12561	56	10	possibilities	possibility	NOUN
fbem-12561	56	11	for	for	ADP
fbem-12561	56	12	the	the	DET
fbem-12561	56	13	presentation	presentation	NOUN
fbem-12561	56	14	of	of	ADP
fbem-12561	56	15	financial	financial	ADJ
fbem-12561	56	16	statements	statement	NOUN
fbem-12561	56	17	.	.	PUNCT
fbem-12561	57	1	traditional	traditional	ADJ
fbem-12561	57	2	financial	financial	ADJ
fbem-12561	57	3	statements	statement	NOUN
fbem-12561	57	4	are	be	AUX
fbem-12561	57	5	mainly	mainly	ADV
fbem-12561	57	6	compiled	compile	VERB
fbem-12561	57	7	on	on	ADP
fbem-12561	57	8	the	the	DET
fbem-12561	57	9	basis	basis	NOUN
fbem-12561	57	10	of	of	ADP
fbem-12561	57	11	historical	historical	ADJ
fbem-12561	57	12	cost	cost	NOUN
fbem-12561	57	13	,	,	PUNCT
fbem-12561	57	14	and	and	CCONJ
fbem-12561	57	15	it	it	PRON
fbem-12561	57	16	is	be	AUX
fbem-12561	57	17	difficult	difficult	ADJ
fbem-12561	57	18	to	to	PART
fbem-12561	57	19	reflect	reflect	VERB
fbem-12561	57	20	the	the	DET
fbem-12561	57	21	true	true	ADJ
fbem-12561	57	22	value	value	NOUN
fbem-12561	57	23	and	and	CCONJ
fbem-12561	57	24	risk	risk	NOUN
fbem-12561	57	25	of	of	ADP
fbem-12561	57	26	complex	complex	ADJ
fbem-12561	57	27	assets	asset	NOUN
fbem-12561	57	28	and	and	CCONJ
fbem-12561	57	29	liabilities	liability	NOUN
fbem-12561	57	30	such	such	ADJ
fbem-12561	57	31	as	as	ADP
fbem-12561	57	32	financial	financial	ADJ
fbem-12561	57	33	instruments	instrument	NOUN
fbem-12561	57	34	.	.	PUNCT
fbem-12561	58	1	however	however	ADV
fbem-12561	58	2	,	,	PUNCT
fbem-12561	58	3	with	with	ADP
fbem-12561	58	4	77	77	NUM
fbem-12561	58	5	the	the	DET
fbem-12561	58	6	continuous	continuous	ADJ
fbem-12561	58	7	development	development	NOUN
fbem-12561	58	8	of	of	ADP
fbem-12561	58	9	financial	financial	ADJ
fbem-12561	58	10	market	market	NOUN
fbem-12561	58	11	and	and	CCONJ
fbem-12561	58	12	innovation	innovation	NOUN
fbem-12561	58	13	of	of	ADP
fbem-12561	58	14	financial	financial	ADJ
fbem-12561	58	15	instruments	instrument	NOUN
fbem-12561	58	16	,	,	PUNCT
fbem-12561	58	17	more	more	ADV
fbem-12561	58	18	accurate	accurate	ADJ
fbem-12561	58	19	measurement	measurement	NOUN
fbem-12561	58	20	methods	method	NOUN
fbem-12561	58	21	such	such	ADJ
fbem-12561	58	22	as	as	ADP
fbem-12561	58	23	fair	fair	ADJ
fbem-12561	58	24	value	value	NOUN
fbem-12561	58	25	can	can	AUX
fbem-12561	58	26	be	be	AUX
fbem-12561	58	27	introduced	introduce	VERB
fbem-12561	58	28	into	into	ADP
fbem-12561	58	29	the	the	DET
fbem-12561	58	30	preparation	preparation	NOUN
fbem-12561	58	31	of	of	ADP
fbem-12561	58	32	financial	financial	ADJ
fbem-12561	58	33	statements	statement	NOUN
fbem-12561	58	34	,	,	PUNCT
fbem-12561	58	35	so	so	SCONJ
fbem-12561	58	36	as	as	SCONJ
fbem-12561	58	37	to	to	PART
fbem-12561	58	38	better	well	ADV
fbem-12561	58	39	reflect	reflect	VERB
fbem-12561	58	40	the	the	DET
fbem-12561	58	41	true	true	ADJ
fbem-12561	58	42	value	value	NOUN
fbem-12561	58	43	and	and	CCONJ
fbem-12561	58	44	risks	risk	NOUN
fbem-12561	58	45	of	of	ADP
fbem-12561	58	46	financial	financial	ADJ
fbem-12561	58	47	instruments	instrument	NOUN
fbem-12561	58	48	and	and	CCONJ
fbem-12561	58	49	improve	improve	VERB
fbem-12561	58	50	the	the	DET
fbem-12561	58	51	readability	readability	NOUN
fbem-12561	58	52	and	and	CCONJ
fbem-12561	58	53	credibility	credibility	NOUN
fbem-12561	58	54	of	of	ADP
fbem-12561	58	55	financial	financial	ADJ
fbem-12561	58	56	statements	statement	NOUN
fbem-12561	58	57	.	.	PUNCT
fbem-12561	59	1	the	the	DET
fbem-12561	59	2	functional	functional	ADJ
fbem-12561	59	3	structure	structure	NOUN
fbem-12561	59	4	of	of	ADP
fbem-12561	59	5	intelligent	intelligent	ADJ
fbem-12561	59	6	audit	audit	NOUN
fbem-12561	59	7	system	system	NOUN
fbem-12561	59	8	based	base	VERB
fbem-12561	59	9	on	on	ADP
fbem-12561	59	10	modern	modern	ADJ
fbem-12561	59	11	financial	financial	ADJ
fbem-12561	59	12	tools	tool	NOUN
fbem-12561	59	13	is	be	AUX
fbem-12561	59	14	shown	show	VERB
fbem-12561	59	15	in	in	ADP
fbem-12561	59	16	figure	figure	NOUN
fbem-12561	59	17	1	1	NUM
fbem-12561	59	18	.	.	PUNCT
fbem-12561	59	19	figure	figure	NOUN
fbem-12561	59	20	1	1	NUM
fbem-12561	59	21	.	.	PUNCT
fbem-12561	59	22	functional	functional	ADJ
fbem-12561	59	23	structure	structure	NOUN
fbem-12561	59	24	diagram	diagram	NOUN
fbem-12561	59	25	of	of	ADP
fbem-12561	59	26	intelligent	intelligent	ADJ
fbem-12561	59	27	audit	audit	NOUN
fbem-12561	59	28	system	system	NOUN
fbem-12561	59	29	based	base	VERB
fbem-12561	59	30	on	on	ADP
fbem-12561	59	31	modern	modern	ADJ
fbem-12561	59	32	financial	financial	ADJ
fbem-12561	59	33	tools	tool	NOUN
fbem-12561	59	34	the	the	DET
fbem-12561	59	35	development	development	NOUN
fbem-12561	59	36	of	of	ADP
fbem-12561	59	37	modern	modern	ADJ
fbem-12561	59	38	financial	financial	ADJ
fbem-12561	59	39	instruments	instrument	NOUN
fbem-12561	59	40	also	also	ADV
fbem-12561	59	41	provides	provide	VERB
fbem-12561	59	42	more	more	ADJ
fbem-12561	59	43	information	information	NOUN
fbem-12561	59	44	for	for	ADP
fbem-12561	59	45	financial	financial	ADJ
fbem-12561	59	46	statements	statement	NOUN
fbem-12561	59	47	,	,	PUNCT
fbem-12561	59	48	helping	help	VERB
fbem-12561	59	49	users	user	NOUN
fbem-12561	59	50	of	of	ADP
fbem-12561	59	51	financial	financial	ADJ
fbem-12561	59	52	statements	statement	NOUN
fbem-12561	59	53	to	to	PART
fbem-12561	59	54	better	well	ADV
fbem-12561	59	55	understand	understand	VERB
fbem-12561	59	56	the	the	DET
fbem-12561	59	57	financial	financial	ADJ
fbem-12561	59	58	situation	situation	NOUN
fbem-12561	59	59	and	and	CCONJ
fbem-12561	59	60	operating	operating	NOUN
fbem-12561	59	61	results	result	NOUN
fbem-12561	59	62	of	of	ADP
fbem-12561	59	63	enterprises	enterprise	NOUN
fbem-12561	59	64	.	.	PUNCT
fbem-12561	60	1	for	for	ADP
fbem-12561	60	2	example	example	NOUN
fbem-12561	60	3	,	,	PUNCT
fbem-12561	60	4	new	new	ADJ
fbem-12561	60	5	financial	financial	ADJ
fbem-12561	60	6	instruments	instrument	NOUN
fbem-12561	60	7	such	such	ADJ
fbem-12561	60	8	as	as	ADP
fbem-12561	60	9	financial	financial	ADJ
fbem-12561	60	10	derivatives	derivative	NOUN
fbem-12561	60	11	can	can	AUX
fbem-12561	60	12	help	help	VERB
fbem-12561	60	13	enterprises	enterprise	NOUN
fbem-12561	60	14	effectively	effectively	ADV
fbem-12561	60	15	manage	manage	VERB
fbem-12561	60	16	risks	risk	NOUN
fbem-12561	60	17	and	and	CCONJ
fbem-12561	60	18	achieve	achieve	VERB
fbem-12561	60	19	financial	financial	ADJ
fbem-12561	60	20	stability	stability	NOUN
fbem-12561	60	21	.	.	PUNCT
fbem-12561	61	1	the	the	DET
fbem-12561	61	2	disclosure	disclosure	NOUN
fbem-12561	61	3	of	of	ADP
fbem-12561	61	4	these	these	DET
fbem-12561	61	5	information	information	NOUN
fbem-12561	61	6	in	in	ADP
fbem-12561	61	7	financial	financial	ADJ
fbem-12561	61	8	statements	statement	NOUN
fbem-12561	61	9	helps	help	VERB
fbem-12561	61	10	investors	investor	NOUN
fbem-12561	61	11	and	and	CCONJ
fbem-12561	61	12	enterprises	enterprise	NOUN
fbem-12561	61	13	to	to	PART
fbem-12561	61	14	better	well	ADV
fbem-12561	61	15	evaluate	evaluate	VERB
fbem-12561	61	16	risks	risk	NOUN
fbem-12561	61	17	and	and	CCONJ
fbem-12561	61	18	opportunities	opportunity	NOUN
fbem-12561	61	19	and	and	CCONJ
fbem-12561	61	20	make	make	VERB
fbem-12561	61	21	more	more	ADV
fbem-12561	61	22	accurate	accurate	ADJ
fbem-12561	61	23	decisions	decision	NOUN
fbem-12561	61	24	.	.	PUNCT
fbem-12561	62	1	in	in	ADP
fbem-12561	62	2	addition	addition	NOUN
fbem-12561	62	3	,	,	PUNCT
fbem-12561	62	4	the	the	DET
fbem-12561	62	5	development	development	NOUN
fbem-12561	62	6	of	of	ADP
fbem-12561	62	7	modern	modern	ADJ
fbem-12561	62	8	financial	financial	ADJ
fbem-12561	62	9	instruments	instrument	NOUN
fbem-12561	62	10	has	have	AUX
fbem-12561	62	11	also	also	ADV
fbem-12561	62	12	brought	bring	VERB
fbem-12561	62	13	more	more	ADJ
fbem-12561	62	14	financing	financing	NOUN
fbem-12561	62	15	channels	channel	NOUN
fbem-12561	62	16	and	and	CCONJ
fbem-12561	62	17	investment	investment	NOUN
fbem-12561	62	18	opportunities	opportunity	NOUN
fbem-12561	62	19	for	for	ADP
fbem-12561	62	20	enterprises	enterprise	NOUN
fbem-12561	62	21	.	.	PUNCT
fbem-12561	63	1	the	the	DET
fbem-12561	63	2	emergence	emergence	NOUN
fbem-12561	63	3	and	and	CCONJ
fbem-12561	63	4	development	development	NOUN
fbem-12561	63	5	of	of	ADP
fbem-12561	63	6	new	new	ADJ
fbem-12561	63	7	financial	financial	ADJ
fbem-12561	63	8	instruments	instrument	NOUN
fbem-12561	63	9	provide	provide	VERB
fbem-12561	63	10	enterprises	enterprise	NOUN
fbem-12561	63	11	with	with	ADP
fbem-12561	63	12	more	more	ADJ
fbem-12561	63	13	financing	financing	NOUN
fbem-12561	63	14	channels	channel	NOUN
fbem-12561	63	15	,	,	PUNCT
fbem-12561	63	16	such	such	ADJ
fbem-12561	63	17	as	as	ADP
fbem-12561	63	18	asset	asset	NOUN
fbem-12561	63	19	securitization	securitization	NOUN
fbem-12561	63	20	and	and	CCONJ
fbem-12561	63	21	leasing	leasing	NOUN
fbem-12561	63	22	,	,	PUNCT
fbem-12561	63	23	which	which	PRON
fbem-12561	63	24	enable	enable	VERB
fbem-12561	63	25	enterprises	enterprise	NOUN
fbem-12561	63	26	to	to	PART
fbem-12561	63	27	raise	raise	VERB
fbem-12561	63	28	funds	fund	NOUN
fbem-12561	63	29	at	at	ADP
fbem-12561	63	30	a	a	DET
fbem-12561	63	31	lower	low	ADJ
fbem-12561	63	32	cost	cost	NOUN
fbem-12561	63	33	.	.	PUNCT
fbem-12561	64	1	at	at	ADP
fbem-12561	64	2	the	the	DET
fbem-12561	64	3	same	same	ADJ
fbem-12561	64	4	time	time	NOUN
fbem-12561	64	5	,	,	PUNCT
fbem-12561	64	6	there	there	PRON
fbem-12561	64	7	are	be	VERB
fbem-12561	64	8	more	more	ADJ
fbem-12561	64	9	and	and	CCONJ
fbem-12561	64	10	more	more	ADJ
fbem-12561	64	11	investment	investment	NOUN
fbem-12561	64	12	products	product	NOUN
fbem-12561	64	13	in	in	ADP
fbem-12561	64	14	the	the	DET
fbem-12561	64	15	financial	financial	ADJ
fbem-12561	64	16	market	market	NOUN
fbem-12561	64	17	,	,	PUNCT
fbem-12561	64	18	which	which	PRON
fbem-12561	64	19	provides	provide	VERB
fbem-12561	64	20	more	more	ADJ
fbem-12561	64	21	investment	investment	NOUN
fbem-12561	64	22	opportunities	opportunity	NOUN
fbem-12561	64	23	for	for	ADP
fbem-12561	64	24	enterprises	enterprise	NOUN
fbem-12561	64	25	and	and	CCONJ
fbem-12561	64	26	improves	improve	VERB
fbem-12561	64	27	the	the	DET
fbem-12561	64	28	efficiency	efficiency	NOUN
fbem-12561	64	29	of	of	ADP
fbem-12561	64	30	capital	capital	NOUN
fbem-12561	64	31	operation	operation	NOUN
fbem-12561	64	32	of	of	ADP
fbem-12561	64	33	enterprises	enterprise	NOUN
fbem-12561	64	34	.	.	PUNCT
fbem-12561	65	1	in	in	ADP
fbem-12561	65	2	order	order	NOUN
fbem-12561	65	3	to	to	PART
fbem-12561	65	4	make	make	VERB
fbem-12561	65	5	full	full	ADJ
fbem-12561	65	6	use	use	NOUN
fbem-12561	65	7	of	of	ADP
fbem-12561	65	8	these	these	DET
fbem-12561	65	9	opportunities	opportunity	NOUN
fbem-12561	65	10	,	,	PUNCT
fbem-12561	65	11	we	we	PRON
fbem-12561	65	12	need	need	VERB
fbem-12561	65	13	to	to	PART
fbem-12561	65	14	constantly	constantly	ADV
fbem-12561	65	15	strengthen	strengthen	VERB
fbem-12561	65	16	the	the	DET
fbem-12561	65	17	research	research	NOUN
fbem-12561	65	18	and	and	CCONJ
fbem-12561	65	19	understanding	understanding	NOUN
fbem-12561	65	20	of	of	ADP
fbem-12561	65	21	modern	modern	ADJ
fbem-12561	65	22	financial	financial	ADJ
fbem-12561	65	23	instruments	instrument	NOUN
fbem-12561	65	24	,	,	PUNCT
fbem-12561	65	25	improve	improve	VERB
fbem-12561	65	26	the	the	DET
fbem-12561	65	27	quality	quality	NOUN
fbem-12561	65	28	and	and	CCONJ
fbem-12561	65	29	credibility	credibility	NOUN
fbem-12561	65	30	of	of	ADP
fbem-12561	65	31	accounting	accounting	NOUN
fbem-12561	65	32	standards	standard	NOUN
fbem-12561	65	33	and	and	CCONJ
fbem-12561	65	34	financial	financial	ADJ
fbem-12561	65	35	statements	statement	NOUN
fbem-12561	65	36	,	,	PUNCT
fbem-12561	65	37	and	and	CCONJ
fbem-12561	65	38	thus	thus	ADV
fbem-12561	65	39	better	well	ADV
fbem-12561	65	40	serve	serve	VERB
fbem-12561	65	41	the	the	DET
fbem-12561	65	42	development	development	NOUN
fbem-12561	65	43	of	of	ADP
fbem-12561	65	44	investors	investor	NOUN
fbem-12561	65	45	and	and	CCONJ
fbem-12561	65	46	enterprises	enterprise	NOUN
fbem-12561	65	47	.	.	PUNCT
fbem-12561	66	1	4	4	X
fbem-12561	66	2	.	.	X
fbem-12561	66	3	strategies	strategy	NOUN
fbem-12561	66	4	for	for	ADP
fbem-12561	66	5	improving	improve	VERB
fbem-12561	66	6	accounting	accounting	NOUN
fbem-12561	66	7	standards	standard	NOUN
fbem-12561	66	8	and	and	CCONJ
fbem-12561	66	9	financial	financial	ADJ
fbem-12561	66	10	statements	statement	NOUN
fbem-12561	66	11	this	this	DET
fbem-12561	66	12	section	section	NOUN
fbem-12561	66	13	will	will	AUX
fbem-12561	66	14	put	put	VERB
fbem-12561	66	15	forward	forward	ADV
fbem-12561	66	16	strategies	strategy	NOUN
fbem-12561	66	17	for	for	ADP
fbem-12561	66	18	the	the	DET
fbem-12561	66	19	impact	impact	NOUN
fbem-12561	66	20	of	of	ADP
fbem-12561	66	21	modern	modern	ADJ
fbem-12561	66	22	financial	financial	ADJ
fbem-12561	66	23	instruments	instrument	NOUN
fbem-12561	66	24	on	on	ADP
fbem-12561	66	25	accounting	accounting	NOUN
fbem-12561	66	26	standards	standard	NOUN
fbem-12561	66	27	and	and	CCONJ
fbem-12561	66	28	statements	statement	NOUN
fbem-12561	66	29	.	.	PUNCT
fbem-12561	67	1	these	these	DET
fbem-12561	67	2	strategies	strategy	NOUN
fbem-12561	67	3	are	be	AUX
fbem-12561	67	4	designed	design	VERB
fbem-12561	67	5	to	to	PART
fbem-12561	67	6	meet	meet	VERB
fbem-12561	67	7	the	the	DET
fbem-12561	67	8	challenges	challenge	NOUN
fbem-12561	67	9	brought	bring	VERB
fbem-12561	67	10	by	by	ADP
fbem-12561	67	11	modern	modern	ADJ
fbem-12561	67	12	financial	financial	ADJ
fbem-12561	67	13	instruments	instrument	NOUN
fbem-12561	67	14	to	to	AUX
fbem-12561	67	15	accounting	accounting	NOUN
fbem-12561	67	16	standards	standard	NOUN
fbem-12561	67	17	and	and	CCONJ
fbem-12561	67	18	statement	statement	NOUN
fbem-12561	67	19	presentation	presentation	NOUN
fbem-12561	67	20	,	,	PUNCT
fbem-12561	67	21	and	and	CCONJ
fbem-12561	67	22	take	take	VERB
fbem-12561	67	23	advantage	advantage	NOUN
fbem-12561	67	24	of	of	ADP
fbem-12561	67	25	the	the	DET
fbem-12561	67	26	opportunities	opportunity	NOUN
fbem-12561	67	27	brought	bring	VERB
fbem-12561	67	28	by	by	ADP
fbem-12561	67	29	modern	modern	ADJ
fbem-12561	67	30	financial	financial	ADJ
fbem-12561	67	31	instruments	instrument	NOUN
fbem-12561	67	32	to	to	PART
fbem-12561	67	33	provide	provide	VERB
fbem-12561	67	34	more	more	ADV
fbem-12561	67	35	accurate	accurate	ADJ
fbem-12561	67	36	,	,	PUNCT
fbem-12561	67	37	transparent	transparent	ADJ
fbem-12561	67	38	and	and	CCONJ
fbem-12561	67	39	useful	useful	ADJ
fbem-12561	67	40	financial	financial	ADJ
fbem-12561	67	41	information	information	NOUN
fbem-12561	67	42	.	.	PUNCT
fbem-12561	68	1	specific	specific	ADJ
fbem-12561	68	2	suggestions	suggestion	NOUN
fbem-12561	68	3	include	include	VERB
fbem-12561	68	4	:	:	PUNCT
fbem-12561	68	5	how	how	SCONJ
fbem-12561	68	6	standard	standard	ADJ
fbem-12561	68	7	-	-	PUNCT
fbem-12561	68	8	setters	setter	NOUN
fbem-12561	68	9	should	should	AUX
fbem-12561	68	10	respond	respond	VERB
fbem-12561	68	11	to	to	ADP
fbem-12561	68	12	the	the	DET
fbem-12561	68	13	challenges	challenge	NOUN
fbem-12561	68	14	of	of	ADP
fbem-12561	68	15	modern	modern	ADJ
fbem-12561	68	16	financial	financial	ADJ
fbem-12561	68	17	instruments	instrument	NOUN
fbem-12561	68	18	,	,	PUNCT
fbem-12561	68	19	how	how	SCONJ
fbem-12561	68	20	corporate	corporate	ADJ
fbem-12561	68	21	governance	governance	NOUN
fbem-12561	68	22	structure	structure	NOUN
fbem-12561	68	23	should	should	AUX
fbem-12561	68	24	adapt	adapt	VERB
fbem-12561	68	25	to	to	ADP
fbem-12561	68	26	the	the	DET
fbem-12561	68	27	development	development	NOUN
fbem-12561	68	28	of	of	ADP
fbem-12561	68	29	modern	modern	ADJ
fbem-12561	68	30	financial	financial	ADJ
fbem-12561	68	31	instruments	instrument	NOUN
fbem-12561	68	32	,	,	PUNCT
fbem-12561	68	33	and	and	CCONJ
fbem-12561	68	34	how	how	SCONJ
fbem-12561	68	35	to	to	PART
fbem-12561	68	36	improve	improve	VERB
fbem-12561	68	37	the	the	DET
fbem-12561	68	38	information	information	NOUN
fbem-12561	68	39	disclosure	disclosure	NOUN
fbem-12561	68	40	system	system	NOUN
fbem-12561	68	41	to	to	PART
fbem-12561	68	42	better	well	ADV
fbem-12561	68	43	serve	serve	VERB
fbem-12561	68	44	stakeholders	stakeholder	NOUN
fbem-12561	68	45	.	.	PUNCT
fbem-12561	69	1	4.1	4.1	NUM
fbem-12561	69	2	.	.	PUNCT
fbem-12561	69	3	improve	improve	VERB
fbem-12561	69	4	the	the	DET
fbem-12561	69	5	recognition	recognition	NOUN
fbem-12561	69	6	and	and	CCONJ
fbem-12561	69	7	measurement	measurement	NOUN
fbem-12561	69	8	criteria	criterion	NOUN
fbem-12561	69	9	of	of	ADP
fbem-12561	69	10	financial	financial	ADJ
fbem-12561	69	11	instruments	instrument	NOUN
fbem-12561	69	12	first	first	ADV
fbem-12561	69	13	of	of	ADP
fbem-12561	69	14	all	all	PRON
fbem-12561	69	15	,	,	PUNCT
fbem-12561	69	16	accounting	account	VERB
fbem-12561	69	17	standard	standard	NOUN
fbem-12561	69	18	-	-	PUNCT
fbem-12561	69	19	setting	set	VERB
fbem-12561	69	20	institutions	institution	NOUN
fbem-12561	69	21	need	need	VERB
fbem-12561	69	22	to	to	PART
fbem-12561	69	23	formulate	formulate	VERB
fbem-12561	69	24	more	more	ADV
fbem-12561	69	25	clear	clear	ADJ
fbem-12561	69	26	and	and	CCONJ
fbem-12561	69	27	detailed	detailed	ADJ
fbem-12561	69	28	recognition	recognition	NOUN
fbem-12561	69	29	and	and	CCONJ
fbem-12561	69	30	measurement	measurement	NOUN
fbem-12561	69	31	standards	standard	NOUN
fbem-12561	69	32	for	for	ADP
fbem-12561	69	33	new	new	ADJ
fbem-12561	69	34	financial	financial	ADJ
fbem-12561	69	35	instruments	instrument	NOUN
fbem-12561	69	36	.	.	PUNCT
fbem-12561	70	1	the	the	DET
fbem-12561	70	2	recognition	recognition	NOUN
fbem-12561	70	3	and	and	CCONJ
fbem-12561	70	4	measurement	measurement	NOUN
fbem-12561	70	5	principles	principle	NOUN
fbem-12561	70	6	of	of	ADP
fbem-12561	70	7	existing	exist	VERB
fbem-12561	70	8	financial	financial	ADJ
fbem-12561	70	9	instruments	instrument	NOUN
fbem-12561	70	10	also	also	ADV
fbem-12561	70	11	need	need	VERB
fbem-12561	70	12	to	to	PART
fbem-12561	70	13	be	be	AUX
fbem-12561	70	14	revised	revise	VERB
fbem-12561	70	15	and	and	CCONJ
fbem-12561	70	16	improved	improve	VERB
fbem-12561	70	17	accordingly	accordingly	ADV
fbem-12561	70	18	to	to	PART
fbem-12561	70	19	better	well	ADV
fbem-12561	70	20	reflect	reflect	VERB
fbem-12561	70	21	the	the	DET
fbem-12561	70	22	changes	change	NOUN
fbem-12561	70	23	in	in	ADP
fbem-12561	70	24	modern	modern	ADJ
fbem-12561	70	25	financial	financial	ADJ
fbem-12561	70	26	markets	market	NOUN
fbem-12561	70	27	and	and	CCONJ
fbem-12561	70	28	the	the	DET
fbem-12561	70	29	characteristics	characteristic	NOUN
fbem-12561	70	30	of	of	ADP
fbem-12561	70	31	new	new	ADJ
fbem-12561	70	32	financial	financial	ADJ
fbem-12561	70	33	instruments	instrument	NOUN
fbem-12561	70	34	.	.	PUNCT
fbem-12561	71	1	78	78	NUM
fbem-12561	71	2	4.2	4.2	NUM
fbem-12561	71	3	.	.	PUNCT
fbem-12561	72	1	strengthen	strengthen	VERB
fbem-12561	72	2	fair	fair	ADJ
fbem-12561	72	3	value	value	NOUN
fbem-12561	72	4	measurement	measurement	NOUN
fbem-12561	72	5	fair	fair	ADJ
fbem-12561	72	6	value	value	NOUN
fbem-12561	72	7	measurement	measurement	NOUN
fbem-12561	72	8	plays	play	VERB
fbem-12561	72	9	an	an	DET
fbem-12561	72	10	important	important	ADJ
fbem-12561	72	11	role	role	NOUN
fbem-12561	72	12	in	in	ADP
fbem-12561	72	13	the	the	DET
fbem-12561	72	14	recognition	recognition	NOUN
fbem-12561	72	15	and	and	CCONJ
fbem-12561	72	16	measurement	measurement	NOUN
fbem-12561	72	17	of	of	ADP
fbem-12561	72	18	financial	financial	ADJ
fbem-12561	72	19	instruments	instrument	NOUN
fbem-12561	72	20	.	.	PUNCT
fbem-12561	73	1	in	in	ADP
fbem-12561	73	2	order	order	NOUN
fbem-12561	73	3	to	to	PART
fbem-12561	73	4	improve	improve	VERB
fbem-12561	73	5	the	the	DET
fbem-12561	73	6	quality	quality	NOUN
fbem-12561	73	7	and	and	CCONJ
fbem-12561	73	8	accuracy	accuracy	NOUN
fbem-12561	73	9	of	of	ADP
fbem-12561	73	10	accounting	accounting	NOUN
fbem-12561	73	11	treatment	treatment	NOUN
fbem-12561	73	12	of	of	ADP
fbem-12561	73	13	financial	financial	ADJ
fbem-12561	73	14	instruments	instrument	NOUN
fbem-12561	73	15	,	,	PUNCT
fbem-12561	73	16	it	it	PRON
fbem-12561	73	17	is	be	AUX
fbem-12561	73	18	necessary	necessary	ADJ
fbem-12561	73	19	to	to	PART
fbem-12561	73	20	further	far	ADV
fbem-12561	73	21	strengthen	strengthen	VERB
fbem-12561	73	22	fair	fair	ADJ
fbem-12561	73	23	value	value	NOUN
fbem-12561	73	24	measurement	measurement	NOUN
fbem-12561	73	25	and	and	CCONJ
fbem-12561	73	26	establish	establish	VERB
fbem-12561	73	27	a	a	DET
fbem-12561	73	28	more	more	ADV
fbem-12561	73	29	perfect	perfect	ADJ
fbem-12561	73	30	and	and	CCONJ
fbem-12561	73	31	reliable	reliable	ADJ
fbem-12561	73	32	fair	fair	ADJ
fbem-12561	73	33	value	value	NOUN
fbem-12561	73	34	valuation	valuation	NOUN
fbem-12561	73	35	system	system	NOUN
fbem-12561	73	36	.	.	PUNCT
fbem-12561	74	1	4.3	4.3	NUM
fbem-12561	74	2	.	.	PUNCT
fbem-12561	74	3	improve	improve	VERB
fbem-12561	74	4	the	the	DET
fbem-12561	74	5	presentation	presentation	NOUN
fbem-12561	74	6	and	and	CCONJ
fbem-12561	74	7	disclosure	disclosure	NOUN
fbem-12561	74	8	of	of	ADP
fbem-12561	74	9	financial	financial	ADJ
fbem-12561	74	10	statements	statement	NOUN
fbem-12561	74	11	according	accord	VERB
fbem-12561	74	12	to	to	ADP
fbem-12561	74	13	the	the	DET
fbem-12561	74	14	characteristics	characteristic	NOUN
fbem-12561	74	15	of	of	ADP
fbem-12561	74	16	modern	modern	ADJ
fbem-12561	74	17	financial	financial	ADJ
fbem-12561	74	18	instruments	instrument	NOUN
fbem-12561	74	19	,	,	PUNCT
fbem-12561	74	20	the	the	DET
fbem-12561	74	21	presentation	presentation	NOUN
fbem-12561	74	22	and	and	CCONJ
fbem-12561	74	23	disclosure	disclosure	NOUN
fbem-12561	74	24	of	of	ADP
fbem-12561	74	25	financial	financial	ADJ
fbem-12561	74	26	statements	statement	NOUN
fbem-12561	74	27	need	need	VERB
fbem-12561	74	28	to	to	PART
fbem-12561	74	29	be	be	AUX
fbem-12561	74	30	improved	improve	VERB
fbem-12561	74	31	to	to	PART
fbem-12561	74	32	improve	improve	VERB
fbem-12561	74	33	their	their	PRON
fbem-12561	74	34	transparency	transparency	NOUN
fbem-12561	74	35	and	and	CCONJ
fbem-12561	74	36	understandability	understandability	NOUN
fbem-12561	74	37	.	.	PUNCT
fbem-12561	75	1	for	for	ADP
fbem-12561	75	2	example	example	NOUN
fbem-12561	75	3	,	,	PUNCT
fbem-12561	75	4	more	more	ADV
fbem-12561	75	5	detailed	detailed	ADJ
fbem-12561	75	6	accounts	account	NOUN
fbem-12561	75	7	and	and	CCONJ
fbem-12561	75	8	risk	risk	NOUN
fbem-12561	75	9	tips	tip	NOUN
fbem-12561	75	10	can	can	AUX
fbem-12561	75	11	be	be	AUX
fbem-12561	75	12	introduced	introduce	VERB
fbem-12561	75	13	to	to	PART
fbem-12561	75	14	help	help	VERB
fbem-12561	75	15	users	user	NOUN
fbem-12561	75	16	of	of	ADP
fbem-12561	75	17	financial	financial	ADJ
fbem-12561	75	18	statements	statement	NOUN
fbem-12561	75	19	better	well	ADV
fbem-12561	75	20	understand	understand	VERB
fbem-12561	75	21	the	the	DET
fbem-12561	75	22	nature	nature	NOUN
fbem-12561	75	23	,	,	PUNCT
fbem-12561	75	24	risks	risk	NOUN
fbem-12561	75	25	and	and	CCONJ
fbem-12561	75	26	benefits	benefit	NOUN
fbem-12561	75	27	of	of	ADP
fbem-12561	75	28	financial	financial	ADJ
fbem-12561	75	29	instruments	instrument	NOUN
fbem-12561	75	30	.	.	PUNCT
fbem-12561	76	1	4.4	4.4	NUM
fbem-12561	76	2	.	.	PUNCT
fbem-12561	77	1	strengthen	strengthen	VERB
fbem-12561	77	2	the	the	DET
fbem-12561	77	3	audit	audit	NOUN
fbem-12561	77	4	of	of	ADP
fbem-12561	77	5	financial	financial	ADJ
fbem-12561	77	6	statements	statement	NOUN
fbem-12561	77	7	in	in	ADP
fbem-12561	77	8	order	order	NOUN
fbem-12561	77	9	to	to	PART
fbem-12561	77	10	improve	improve	VERB
fbem-12561	77	11	the	the	DET
fbem-12561	77	12	accuracy	accuracy	NOUN
fbem-12561	77	13	and	and	CCONJ
fbem-12561	77	14	credibility	credibility	NOUN
fbem-12561	77	15	of	of	ADP
fbem-12561	77	16	financial	financial	ADJ
fbem-12561	77	17	statements	statement	NOUN
fbem-12561	77	18	,	,	PUNCT
fbem-12561	77	19	it	it	PRON
fbem-12561	77	20	is	be	AUX
fbem-12561	77	21	necessary	necessary	ADJ
fbem-12561	77	22	to	to	PART
fbem-12561	77	23	strengthen	strengthen	VERB
fbem-12561	77	24	the	the	DET
fbem-12561	77	25	audit	audit	NOUN
fbem-12561	77	26	of	of	ADP
fbem-12561	77	27	financial	financial	ADJ
fbem-12561	77	28	statements	statement	NOUN
fbem-12561	77	29	.	.	PUNCT
fbem-12561	78	1	this	this	PRON
fbem-12561	78	2	includes	include	VERB
fbem-12561	78	3	improving	improve	VERB
fbem-12561	78	4	the	the	DET
fbem-12561	78	5	professional	professional	ADJ
fbem-12561	78	6	ability	ability	NOUN
fbem-12561	78	7	and	and	CCONJ
fbem-12561	78	8	independence	independence	NOUN
fbem-12561	78	9	of	of	ADP
fbem-12561	78	10	auditors	auditor	NOUN
fbem-12561	78	11	,	,	PUNCT
fbem-12561	78	12	adopting	adopt	VERB
fbem-12561	78	13	more	more	ADV
fbem-12561	78	14	advanced	advanced	ADJ
fbem-12561	78	15	auditing	auditing	NOUN
fbem-12561	78	16	methods	method	NOUN
fbem-12561	78	17	and	and	CCONJ
fbem-12561	78	18	means	mean	NOUN
fbem-12561	78	19	,	,	PUNCT
fbem-12561	78	20	and	and	CCONJ
fbem-12561	78	21	strengthening	strengthen	VERB
fbem-12561	78	22	the	the	DET
fbem-12561	78	23	supervision	supervision	NOUN
fbem-12561	78	24	and	and	CCONJ
fbem-12561	78	25	management	management	NOUN
fbem-12561	78	26	of	of	ADP
fbem-12561	78	27	financial	financial	ADJ
fbem-12561	78	28	statements	statement	NOUN
fbem-12561	78	29	.	.	PUNCT
fbem-12561	79	1	4.5	4.5	NUM
fbem-12561	79	2	.	.	PUNCT
fbem-12561	80	1	improve	improve	VERB
fbem-12561	80	2	the	the	DET
fbem-12561	80	3	international	international	ADJ
fbem-12561	80	4	coordination	coordination	NOUN
fbem-12561	80	5	of	of	ADP
fbem-12561	80	6	accounting	accounting	NOUN
fbem-12561	80	7	standards	standard	NOUN
fbem-12561	80	8	and	and	CCONJ
fbem-12561	80	9	financial	financial	ADJ
fbem-12561	80	10	statements	statement	NOUN
fbem-12561	80	11	in	in	ADP
fbem-12561	80	12	order	order	NOUN
fbem-12561	80	13	to	to	PART
fbem-12561	80	14	meet	meet	VERB
fbem-12561	80	15	the	the	DET
fbem-12561	80	16	challenges	challenge	NOUN
fbem-12561	80	17	brought	bring	VERB
fbem-12561	80	18	by	by	ADP
fbem-12561	80	19	transnational	transnational	ADJ
fbem-12561	80	20	trading	trading	NOUN
fbem-12561	80	21	and	and	CCONJ
fbem-12561	80	22	investment	investment	NOUN
fbem-12561	80	23	of	of	ADP
fbem-12561	80	24	modern	modern	ADJ
fbem-12561	80	25	financial	financial	ADJ
fbem-12561	80	26	instruments	instrument	NOUN
fbem-12561	80	27	,	,	PUNCT
fbem-12561	80	28	it	it	PRON
fbem-12561	80	29	is	be	AUX
fbem-12561	80	30	necessary	necessary	ADJ
fbem-12561	80	31	to	to	PART
fbem-12561	80	32	improve	improve	VERB
fbem-12561	80	33	the	the	DET
fbem-12561	80	34	international	international	ADJ
fbem-12561	80	35	coordination	coordination	NOUN
fbem-12561	80	36	of	of	ADP
fbem-12561	80	37	accounting	accounting	NOUN
fbem-12561	80	38	standards	standard	NOUN
fbem-12561	80	39	and	and	CCONJ
fbem-12561	80	40	financial	financial	ADJ
fbem-12561	80	41	statements	statement	NOUN
fbem-12561	80	42	.	.	PUNCT
fbem-12561	81	1	this	this	PRON
fbem-12561	81	2	can	can	AUX
fbem-12561	81	3	be	be	AUX
fbem-12561	81	4	achieved	achieve	VERB
fbem-12561	81	5	by	by	ADP
fbem-12561	81	6	strengthening	strengthen	VERB
fbem-12561	81	7	cooperation	cooperation	NOUN
fbem-12561	81	8	among	among	ADP
fbem-12561	81	9	international	international	ADJ
fbem-12561	81	10	accounting	accounting	NOUN
fbem-12561	81	11	standards	standard	NOUN
fbem-12561	81	12	-	-	PUNCT
fbem-12561	81	13	setting	set	VERB
fbem-12561	81	14	institutions	institution	NOUN
fbem-12561	81	15	,	,	PUNCT
fbem-12561	81	16	promoting	promote	VERB
fbem-12561	81	17	international	international	ADJ
fbem-12561	81	18	convergence	convergence	NOUN
fbem-12561	81	19	and	and	CCONJ
fbem-12561	81	20	coordination	coordination	NOUN
fbem-12561	81	21	of	of	ADP
fbem-12561	81	22	accounting	accounting	NOUN
fbem-12561	81	23	standards	standard	NOUN
fbem-12561	81	24	,	,	PUNCT
fbem-12561	81	25	and	and	CCONJ
fbem-12561	81	26	promoting	promote	VERB
fbem-12561	81	27	international	international	ADJ
fbem-12561	81	28	comparability	comparability	NOUN
fbem-12561	81	29	and	and	CCONJ
fbem-12561	81	30	transparency	transparency	NOUN
fbem-12561	81	31	of	of	ADP
fbem-12561	81	32	financial	financial	ADJ
fbem-12561	81	33	statements	statement	NOUN
fbem-12561	81	34	.	.	PUNCT
fbem-12561	82	1	by	by	ADP
fbem-12561	82	2	adopting	adopt	VERB
fbem-12561	82	3	effective	effective	ADJ
fbem-12561	82	4	strategies	strategy	NOUN
fbem-12561	82	5	and	and	CCONJ
fbem-12561	82	6	measures	measure	NOUN
fbem-12561	82	7	,	,	PUNCT
fbem-12561	82	8	we	we	PRON
fbem-12561	82	9	can	can	AUX
fbem-12561	82	10	cope	cope	VERB
fbem-12561	82	11	with	with	ADP
fbem-12561	82	12	the	the	DET
fbem-12561	82	13	influence	influence	NOUN
fbem-12561	82	14	of	of	ADP
fbem-12561	82	15	modern	modern	ADJ
fbem-12561	82	16	financial	financial	ADJ
fbem-12561	82	17	tools	tool	NOUN
fbem-12561	82	18	on	on	ADP
fbem-12561	82	19	accounting	accounting	NOUN
fbem-12561	82	20	standards	standard	NOUN
fbem-12561	82	21	and	and	CCONJ
fbem-12561	82	22	statements	statement	NOUN
fbem-12561	82	23	,	,	PUNCT
fbem-12561	82	24	and	and	CCONJ
fbem-12561	82	25	improve	improve	VERB
fbem-12561	82	26	the	the	DET
fbem-12561	82	27	quality	quality	NOUN
fbem-12561	82	28	and	and	CCONJ
fbem-12561	82	29	reliability	reliability	NOUN
fbem-12561	82	30	of	of	ADP
fbem-12561	82	31	financial	financial	ADJ
fbem-12561	82	32	information	information	NOUN
fbem-12561	82	33	.	.	PUNCT
fbem-12561	83	1	5	5	X
fbem-12561	83	2	.	.	X
fbem-12561	83	3	conclusions	conclusion	NOUN
fbem-12561	83	4	due	due	ADP
fbem-12561	83	5	to	to	ADP
fbem-12561	83	6	the	the	DET
fbem-12561	83	7	continuous	continuous	ADJ
fbem-12561	83	8	innovation	innovation	NOUN
fbem-12561	83	9	and	and	CCONJ
fbem-12561	83	10	development	development	NOUN
fbem-12561	83	11	of	of	ADP
fbem-12561	83	12	modern	modern	ADJ
fbem-12561	83	13	financial	financial	ADJ
fbem-12561	83	14	instruments	instrument	NOUN
fbem-12561	83	15	,	,	PUNCT
fbem-12561	83	16	the	the	DET
fbem-12561	83	17	traditional	traditional	ADJ
fbem-12561	83	18	accounting	accounting	NOUN
fbem-12561	83	19	standards	standard	NOUN
fbem-12561	83	20	and	and	CCONJ
fbem-12561	83	21	presentation	presentation	NOUN
fbem-12561	83	22	methods	method	NOUN
fbem-12561	83	23	of	of	ADP
fbem-12561	83	24	financial	financial	ADJ
fbem-12561	83	25	statements	statement	NOUN
fbem-12561	83	26	have	have	AUX
fbem-12561	83	27	been	be	AUX
fbem-12561	83	28	unable	unable	ADJ
fbem-12561	83	29	to	to	PART
fbem-12561	83	30	fully	fully	ADV
fbem-12561	83	31	meet	meet	VERB
fbem-12561	83	32	the	the	DET
fbem-12561	83	33	requirements	requirement	NOUN
fbem-12561	83	34	of	of	ADP
fbem-12561	83	35	these	these	DET
fbem-12561	83	36	new	new	ADJ
fbem-12561	83	37	financial	financial	ADJ
fbem-12561	83	38	instruments	instrument	NOUN
fbem-12561	83	39	.	.	PUNCT
fbem-12561	84	1	therefore	therefore	ADV
fbem-12561	84	2	,	,	PUNCT
fbem-12561	84	3	this	this	DET
fbem-12561	84	4	paper	paper	NOUN
fbem-12561	84	5	analyzes	analyze	VERB
fbem-12561	84	6	the	the	DET
fbem-12561	84	7	influence	influence	NOUN
fbem-12561	84	8	of	of	ADP
fbem-12561	84	9	modern	modern	ADJ
fbem-12561	84	10	financial	financial	ADJ
fbem-12561	84	11	instruments	instrument	NOUN
fbem-12561	84	12	on	on	ADP
fbem-12561	84	13	accounting	accounting	NOUN
fbem-12561	84	14	standards	standard	NOUN
fbem-12561	84	15	and	and	CCONJ
fbem-12561	84	16	financial	financial	ADJ
fbem-12561	84	17	statements	statement	NOUN
fbem-12561	84	18	,	,	PUNCT
fbem-12561	84	19	and	and	CCONJ
fbem-12561	84	20	discusses	discuss	VERB
fbem-12561	84	21	the	the	DET
fbem-12561	84	22	strategies	strategy	NOUN
fbem-12561	84	23	to	to	PART
fbem-12561	84	24	deal	deal	VERB
fbem-12561	84	25	with	with	ADP
fbem-12561	84	26	these	these	DET
fbem-12561	84	27	challenges	challenge	NOUN
fbem-12561	84	28	and	and	CCONJ
fbem-12561	84	29	make	make	VERB
fbem-12561	84	30	use	use	NOUN
fbem-12561	84	31	of	of	ADP
fbem-12561	84	32	opportunities	opportunity	NOUN
fbem-12561	84	33	.	.	PUNCT
fbem-12561	85	1	firstly	firstly	ADV
fbem-12561	85	2	,	,	PUNCT
fbem-12561	85	3	this	this	DET
fbem-12561	85	4	paper	paper	NOUN
fbem-12561	85	5	discusses	discuss	VERB
fbem-12561	85	6	the	the	DET
fbem-12561	85	7	accounting	accounting	NOUN
fbem-12561	85	8	standards	standard	NOUN
fbem-12561	85	9	for	for	ADP
fbem-12561	85	10	the	the	DET
fbem-12561	85	11	recognition	recognition	NOUN
fbem-12561	85	12	and	and	CCONJ
fbem-12561	85	13	measurement	measurement	NOUN
fbem-12561	85	14	of	of	ADP
fbem-12561	85	15	financial	financial	ADJ
fbem-12561	85	16	instruments	instrument	NOUN
fbem-12561	85	17	in	in	ADP
fbem-12561	85	18	depth	depth	NOUN
fbem-12561	85	19	,	,	PUNCT
fbem-12561	85	20	and	and	CCONJ
fbem-12561	85	21	studies	study	NOUN
fbem-12561	85	22	a	a	DET
fbem-12561	85	23	more	more	ADV
fbem-12561	85	24	perfect	perfect	ADJ
fbem-12561	85	25	and	and	CCONJ
fbem-12561	85	26	reliable	reliable	ADJ
fbem-12561	85	27	recognition	recognition	NOUN
fbem-12561	85	28	and	and	CCONJ
fbem-12561	85	29	measurement	measurement	NOUN
fbem-12561	85	30	method	method	NOUN
fbem-12561	85	31	;	;	PUNCT
fbem-12561	85	32	secondly	secondly	ADV
fbem-12561	85	33	,	,	PUNCT
fbem-12561	85	34	study	study	VERB
fbem-12561	85	35	how	how	SCONJ
fbem-12561	85	36	to	to	PART
fbem-12561	85	37	improve	improve	VERB
fbem-12561	85	38	the	the	DET
fbem-12561	85	39	transparency	transparency	NOUN
fbem-12561	85	40	and	and	CCONJ
fbem-12561	85	41	understandability	understandability	NOUN
fbem-12561	85	42	of	of	ADP
fbem-12561	85	43	information	information	NOUN
fbem-12561	85	44	disclosure	disclosure	NOUN
fbem-12561	85	45	of	of	ADP
fbem-12561	85	46	financial	financial	ADJ
fbem-12561	85	47	instruments	instrument	NOUN
fbem-12561	85	48	,	,	PUNCT
fbem-12561	85	49	so	so	SCONJ
fbem-12561	85	50	that	that	SCONJ
fbem-12561	85	51	investors	investor	NOUN
fbem-12561	85	52	can	can	AUX
fbem-12561	85	53	better	well	ADV
fbem-12561	85	54	understand	understand	VERB
fbem-12561	85	55	the	the	DET
fbem-12561	85	56	financial	financial	ADJ
fbem-12561	85	57	risks	risk	NOUN
fbem-12561	85	58	faced	face	VERB
fbem-12561	85	59	by	by	ADP
fbem-12561	85	60	enterprises	enterprise	NOUN
fbem-12561	85	61	;	;	PUNCT
fbem-12561	85	62	thirdly	thirdly	ADV
fbem-12561	85	63	,	,	PUNCT
fbem-12561	85	64	how	how	SCONJ
fbem-12561	85	65	to	to	PART
fbem-12561	85	66	improve	improve	VERB
fbem-12561	85	67	the	the	DET
fbem-12561	85	68	presentation	presentation	NOUN
fbem-12561	85	69	and	and	CCONJ
fbem-12561	85	70	format	format	NOUN
fbem-12561	85	71	of	of	ADP
fbem-12561	85	72	financial	financial	ADJ
fbem-12561	85	73	statements	statement	NOUN
fbem-12561	85	74	to	to	PART
fbem-12561	85	75	better	well	ADV
fbem-12561	85	76	reflect	reflect	VERB
fbem-12561	85	77	the	the	DET
fbem-12561	85	78	financial	financial	ADJ
fbem-12561	85	79	situation	situation	NOUN
fbem-12561	85	80	of	of	ADP
fbem-12561	85	81	enterprises	enterprise	NOUN
fbem-12561	85	82	;	;	PUNCT
fbem-12561	85	83	finally	finally	ADV
fbem-12561	85	84	,	,	PUNCT
fbem-12561	85	85	it	it	PRON
fbem-12561	85	86	studies	study	VERB
fbem-12561	85	87	how	how	SCONJ
fbem-12561	85	88	to	to	PART
fbem-12561	85	89	improve	improve	VERB
fbem-12561	85	90	the	the	DET
fbem-12561	85	91	quality	quality	NOUN
fbem-12561	85	92	and	and	CCONJ
fbem-12561	85	93	efficiency	efficiency	NOUN
fbem-12561	85	94	of	of	ADP
fbem-12561	85	95	financial	financial	ADJ
fbem-12561	85	96	statement	statement	NOUN
fbem-12561	85	97	audit	audit	NOUN
fbem-12561	85	98	and	and	CCONJ
fbem-12561	85	99	reduce	reduce	VERB
fbem-12561	85	100	the	the	DET
fbem-12561	85	101	audit	audit	NOUN
fbem-12561	85	102	risk	risk	NOUN
fbem-12561	85	103	.	.	PUNCT
fbem-12561	86	1	the	the	DET
fbem-12561	86	2	influence	influence	NOUN
fbem-12561	86	3	of	of	ADP
fbem-12561	86	4	modern	modern	ADJ
fbem-12561	86	5	financial	financial	ADJ
fbem-12561	86	6	instruments	instrument	NOUN
fbem-12561	86	7	on	on	ADP
fbem-12561	86	8	the	the	DET
fbem-12561	86	9	presentation	presentation	NOUN
fbem-12561	86	10	of	of	ADP
fbem-12561	86	11	accounting	accounting	NOUN
fbem-12561	86	12	standards	standard	NOUN
fbem-12561	86	13	and	and	CCONJ
fbem-12561	86	14	statements	statement	NOUN
fbem-12561	86	15	is	be	AUX
fbem-12561	86	16	complex	complex	ADJ
fbem-12561	86	17	and	and	CCONJ
fbem-12561	86	18	challenging	challenging	ADJ
fbem-12561	86	19	.	.	PUNCT
fbem-12561	87	1	however	however	ADV
fbem-12561	87	2	,	,	PUNCT
fbem-12561	87	3	by	by	ADP
fbem-12561	87	4	adopting	adopt	VERB
fbem-12561	87	5	effective	effective	ADJ
fbem-12561	87	6	strategies	strategy	NOUN
fbem-12561	87	7	and	and	CCONJ
fbem-12561	87	8	measures	measure	NOUN
fbem-12561	87	9	,	,	PUNCT
fbem-12561	87	10	we	we	PRON
fbem-12561	87	11	can	can	AUX
fbem-12561	87	12	meet	meet	VERB
fbem-12561	87	13	these	these	DET
fbem-12561	87	14	challenges	challenge	NOUN
fbem-12561	87	15	and	and	CCONJ
fbem-12561	87	16	take	take	VERB
fbem-12561	87	17	advantage	advantage	NOUN
fbem-12561	87	18	of	of	ADP
fbem-12561	87	19	these	these	DET
fbem-12561	87	20	opportunities	opportunity	NOUN
fbem-12561	87	21	to	to	PART
fbem-12561	87	22	provide	provide	VERB
fbem-12561	87	23	more	more	ADV
fbem-12561	87	24	accurate	accurate	ADJ
fbem-12561	87	25	,	,	PUNCT
fbem-12561	87	26	transparent	transparent	ADJ
fbem-12561	87	27	and	and	CCONJ
fbem-12561	87	28	useful	useful	ADJ
fbem-12561	87	29	financial	financial	ADJ
fbem-12561	87	30	information	information	NOUN
fbem-12561	87	31	.	.	PUNCT
fbem-12561	88	1	this	this	PRON
fbem-12561	88	2	is	be	AUX
fbem-12561	88	3	of	of	ADP
fbem-12561	88	4	great	great	ADJ
fbem-12561	88	5	significance	significance	NOUN
fbem-12561	88	6	to	to	ADP
fbem-12561	88	7	investors	investor	NOUN
fbem-12561	88	8	and	and	CCONJ
fbem-12561	88	9	enterprises	enterprise	NOUN
fbem-12561	88	10	,	,	PUNCT
fbem-12561	88	11	which	which	PRON
fbem-12561	88	12	can	can	AUX
fbem-12561	88	13	help	help	VERB
fbem-12561	88	14	them	they	PRON
fbem-12561	88	15	better	well	ADV
fbem-12561	88	16	evaluate	evaluate	VERB
fbem-12561	88	17	risks	risk	NOUN
fbem-12561	88	18	and	and	CCONJ
fbem-12561	88	19	opportunities	opportunity	NOUN
fbem-12561	88	20	and	and	CCONJ
fbem-12561	88	21	make	make	VERB
fbem-12561	88	22	more	more	ADV
fbem-12561	88	23	accurate	accurate	ADJ
fbem-12561	88	24	decisions	decision	NOUN
fbem-12561	88	25	.	.	PUNCT
fbem-12561	89	1	by	by	ADP
fbem-12561	89	2	discussing	discuss	VERB
fbem-12561	89	3	the	the	DET
fbem-12561	89	4	challenges	challenge	NOUN
fbem-12561	89	5	and	and	CCONJ
fbem-12561	89	6	opportunities	opportunity	NOUN
fbem-12561	89	7	that	that	PRON
fbem-12561	89	8	modern	modern	ADJ
fbem-12561	89	9	financial	financial	ADJ
fbem-12561	89	10	tools	tool	NOUN
fbem-12561	89	11	present	present	ADJ
fbem-12561	89	12	to	to	ADP
fbem-12561	89	13	accounting	accounting	NOUN
fbem-12561	89	14	standards	standard	NOUN
fbem-12561	89	15	and	and	CCONJ
fbem-12561	89	16	statements	statement	NOUN
fbem-12561	89	17	,	,	PUNCT
fbem-12561	89	18	this	this	DET
fbem-12561	89	19	paper	paper	NOUN
fbem-12561	89	20	holds	hold	VERB
fbem-12561	89	21	that	that	SCONJ
fbem-12561	89	22	modern	modern	ADJ
fbem-12561	89	23	financial	financial	ADJ
fbem-12561	89	24	tools	tool	NOUN
fbem-12561	89	25	bring	bring	VERB
fbem-12561	89	26	more	more	ADJ
fbem-12561	89	27	financial	financial	ADJ
fbem-12561	89	28	management	management	NOUN
fbem-12561	89	29	opportunities	opportunity	NOUN
fbem-12561	89	30	to	to	ADP
fbem-12561	89	31	enterprises	enterprise	NOUN
fbem-12561	89	32	,	,	PUNCT
fbem-12561	89	33	but	but	CCONJ
fbem-12561	89	34	also	also	ADV
fbem-12561	89	35	bring	bring	VERB
fbem-12561	89	36	new	new	ADJ
fbem-12561	89	37	challenges	challenge	NOUN
fbem-12561	89	38	and	and	CCONJ
fbem-12561	89	39	risks	risk	NOUN
fbem-12561	89	40	to	to	ADP
fbem-12561	89	41	the	the	DET
fbem-12561	89	42	presentation	presentation	NOUN
fbem-12561	89	43	of	of	ADP
fbem-12561	89	44	accounting	accounting	NOUN
fbem-12561	89	45	standards	standard	NOUN
fbem-12561	89	46	and	and	CCONJ
fbem-12561	89	47	statements	statement	NOUN
fbem-12561	89	48	.	.	PUNCT
fbem-12561	90	1	therefore	therefore	ADV
fbem-12561	90	2	,	,	PUNCT
fbem-12561	90	3	enterprises	enterprise	NOUN
fbem-12561	90	4	need	need	VERB
fbem-12561	90	5	to	to	PART
fbem-12561	90	6	strengthen	strengthen	VERB
fbem-12561	90	7	the	the	DET
fbem-12561	90	8	study	study	NOUN
fbem-12561	90	9	and	and	CCONJ
fbem-12561	90	10	understanding	understanding	NOUN
fbem-12561	90	11	of	of	ADP
fbem-12561	90	12	modern	modern	ADJ
fbem-12561	90	13	financial	financial	ADJ
fbem-12561	90	14	tools	tool	NOUN
fbem-12561	90	15	,	,	PUNCT
fbem-12561	90	16	improve	improve	VERB
fbem-12561	90	17	the	the	DET
fbem-12561	90	18	financial	financial	ADJ
fbem-12561	90	19	management	management	NOUN
fbem-12561	90	20	process	process	NOUN
fbem-12561	90	21	and	and	CCONJ
fbem-12561	90	22	risk	risk	NOUN
fbem-12561	90	23	control	control	NOUN
fbem-12561	90	24	mechanism	mechanism	NOUN
fbem-12561	90	25	,	,	PUNCT
fbem-12561	90	26	so	so	SCONJ
fbem-12561	90	27	as	as	SCONJ
fbem-12561	90	28	to	to	PART
fbem-12561	90	29	better	well	ADV
fbem-12561	90	30	adapt	adapt	VERB
fbem-12561	90	31	to	to	ADP
fbem-12561	90	32	the	the	DET
fbem-12561	90	33	development	development	NOUN
fbem-12561	90	34	of	of	ADP
fbem-12561	90	35	modern	modern	ADJ
fbem-12561	90	36	economy	economy	NOUN
fbem-12561	90	37	.	.	PUNCT
fbem-12561	91	1	therefore	therefore	ADV
fbem-12561	91	2	,	,	PUNCT
fbem-12561	91	3	future	future	ADJ
fbem-12561	91	4	research	research	NOUN
fbem-12561	91	5	needs	need	VERB
fbem-12561	91	6	to	to	PART
fbem-12561	91	7	further	far	ADV
fbem-12561	91	8	explore	explore	VERB
fbem-12561	91	9	how	how	SCONJ
fbem-12561	91	10	to	to	PART
fbem-12561	91	11	better	well	ADV
fbem-12561	91	12	cope	cope	VERB
fbem-12561	91	13	with	with	ADP
fbem-12561	91	14	the	the	DET
fbem-12561	91	15	influence	influence	NOUN
fbem-12561	91	16	of	of	ADP
fbem-12561	91	17	modern	modern	ADJ
fbem-12561	91	18	financial	financial	ADJ
fbem-12561	91	19	instruments	instrument	NOUN
fbem-12561	91	20	,	,	PUNCT
fbem-12561	91	21	improve	improve	VERB
fbem-12561	91	22	the	the	DET
fbem-12561	91	23	quality	quality	NOUN
fbem-12561	91	24	and	and	CCONJ
fbem-12561	91	25	reliability	reliability	NOUN
fbem-12561	91	26	of	of	ADP
fbem-12561	91	27	financial	financial	ADJ
fbem-12561	91	28	information	information	NOUN
fbem-12561	91	29	,	,	PUNCT
fbem-12561	91	30	and	and	CCONJ
fbem-12561	91	31	provide	provide	VERB
fbem-12561	91	32	investors	investor	NOUN
fbem-12561	91	33	and	and	CCONJ
fbem-12561	91	34	enterprises	enterprise	NOUN
fbem-12561	91	35	with	with	ADP
fbem-12561	91	36	more	more	ADV
fbem-12561	91	37	accurate	accurate	ADJ
fbem-12561	91	38	,	,	PUNCT
fbem-12561	91	39	transparent	transparent	ADJ
fbem-12561	91	40	and	and	CCONJ
fbem-12561	91	41	useful	useful	ADJ
fbem-12561	91	42	financial	financial	ADJ
fbem-12561	91	43	information	information	NOUN
fbem-12561	91	44	.	.	PUNCT
fbem-12561	92	1	references	reference	NOUN
fbem-12561	92	2	[	[	X
fbem-12561	92	3	1	1	NUM
fbem-12561	92	4	]	]	PUNCT
fbem-12561	92	5	djambakieva	djambakieva	VERB
fbem-12561	92	6	g.	g.	PROPN
fbem-12561	92	7	accounting	account	VERB
fbem-12561	92	8	for	for	ADP
fbem-12561	92	9	financial	financial	ADJ
fbem-12561	92	10	instruments	instrument	NOUN
fbem-12561	92	11	:	:	PUNCT
fbem-12561	92	12	the	the	DET
fbem-12561	92	13	main	main	ADJ
fbem-12561	92	14	differences	difference	NOUN
fbem-12561	92	15	according	accord	VERB
fbem-12561	92	16	to	to	ADP
fbem-12561	92	17	national	national	ADJ
fbem-12561	92	18	accounting	accounting	NOUN
fbem-12561	92	19	standards	standard	NOUN
fbem-12561	92	20	of	of	ADP
fbem-12561	92	21	uzbekistan	uzbekistan	PROPN
fbem-12561	92	22	and	and	CCONJ
fbem-12561	92	23	ifrs[j	ifrs[j	PROPN
fbem-12561	92	24	]	]	PUNCT
fbem-12561	92	25	.	.	PUNCT
fbem-12561	93	1	bulletin	bulletin	NOUN
fbem-12561	93	2	of	of	ADP
fbem-12561	93	3	science	science	NOUN
fbem-12561	93	4	and	and	CCONJ
fbem-12561	93	5	practice	practice	NOUN
fbem-12561	93	6	,	,	PUNCT
fbem-12561	93	7	2021	2021	NUM
fbem-12561	93	8	,	,	PUNCT
fbem-12561	93	9	7(7):245	7(7):245	NUM
fbem-12561	93	10	-	-	SYM
fbem-12561	93	11	249	249	NUM
fbem-12561	93	12	.	.	PUNCT
fbem-12561	94	1	[	[	X
fbem-12561	94	2	2	2	NUM
fbem-12561	94	3	]	]	PUNCT
fbem-12561	94	4	gornjak	gornjak	PROPN
fbem-12561	94	5	m.	m.	NOUN
fbem-12561	94	6	forward	forward	ADV
fbem-12561	94	7	-	-	PUNCT
fbem-12561	94	8	looking	look	VERB
fbem-12561	94	9	approach	approach	NOUN
fbem-12561	94	10	in	in	ADP
fbem-12561	94	11	the	the	DET
fbem-12561	94	12	accounting	accounting	NOUN
fbem-12561	94	13	of	of	ADP
fbem-12561	94	14	financial	financial	ADJ
fbem-12561	94	15	instruments	instrument	NOUN
fbem-12561	94	16	:	:	PUNCT
fbem-12561	94	17	case	case	NOUN
fbem-12561	94	18	study	study	NOUN
fbem-12561	94	19	of	of	ADP
fbem-12561	94	20	slovenian	slovenian	ADJ
fbem-12561	94	21	pension	pension	NOUN
fbem-12561	94	22	company[j	company[j	NOUN
fbem-12561	94	23	]	]	PUNCT
fbem-12561	94	24	.	.	PUNCT
fbem-12561	95	1	international	international	ADJ
fbem-12561	95	2	journal	journal	PROPN
fbem-12561	95	3	of	of	ADP
fbem-12561	95	4	innovation	innovation	NOUN
fbem-12561	95	5	and	and	CCONJ
fbem-12561	95	6	learning	learning	NOUN
fbem-12561	95	7	,	,	PUNCT
fbem-12561	95	8	2019	2019	NUM
fbem-12561	95	9	,	,	PUNCT
fbem-12561	95	10	26(1):27	26(1):27	NUM
fbem-12561	95	11	.	.	PUNCT
fbem-12561	96	1	[	[	X
fbem-12561	96	2	3	3	X
fbem-12561	96	3	]	]	X
fbem-12561	96	4	zheng	zheng	PROPN
fbem-12561	96	5	j.	j.	PROPN
fbem-12561	96	6	a	a	DET
fbem-12561	96	7	brief	brief	ADJ
fbem-12561	96	8	analysis	analysis	NOUN
fbem-12561	96	9	of	of	ADP
fbem-12561	96	10	derivative	derivative	ADJ
fbem-12561	96	11	financial	financial	ADJ
fbem-12561	96	12	instrument	instrument	NOUN
fbem-12561	96	13	accounting	accounting	NOUN
fbem-12561	96	14	and	and	CCONJ
fbem-12561	96	15	china	china	PROPN
fbem-12561	96	16	's	's	PART
fbem-12561	96	17	countermeasures[j	countermeasures[j	NOUN
fbem-12561	96	18	]	]	PUNCT
fbem-12561	96	19	.	.	PUNCT
fbem-12561	97	1	finance	finance	NOUN
fbem-12561	97	2	and	and	CCONJ
fbem-12561	97	3	market	market	NOUN
fbem-12561	97	4	,	,	PUNCT
fbem-12561	97	5	2019	2019	NUM
fbem-12561	97	6	,	,	PUNCT
fbem-12561	97	7	4(2):59	4(2):59	NOUN
fbem-12561	97	8	.	.	PUNCT
fbem-12561	98	1	[	[	X
fbem-12561	98	2	4	4	X
fbem-12561	98	3	]	]	X
fbem-12561	98	4	liu	liu	PROPN
fbem-12561	98	5	x.	x.	PROPN
fbem-12561	98	6	preliminary	preliminary	ADJ
fbem-12561	98	7	analysis	analysis	NOUN
fbem-12561	98	8	of	of	ADP
fbem-12561	98	9	the	the	DET
fbem-12561	98	10	impact	impact	NOUN
fbem-12561	98	11	of	of	ADP
fbem-12561	98	12	new	new	ADJ
fbem-12561	98	13	financial	financial	ADJ
fbem-12561	98	14	instrument	instrument	NOUN
fbem-12561	98	15	standards	standard	NOUN
fbem-12561	98	16	on	on	ADP
fbem-12561	98	17	corporate	corporate	ADJ
fbem-12561	98	18	financial	financial	ADJ
fbem-12561	98	19	statements	statement	NOUN
fbem-12561	99	1	[	[	X
fbem-12561	99	2	j	j	X
fbem-12561	99	3	]	]	X
fbem-12561	99	4	.	.	PUNCT
fbem-12561	100	1	china	china	PROPN
fbem-12561	100	2	civil	civil	ADJ
fbem-12561	100	3	and	and	CCONJ
fbem-12561	100	4	commercial	commercial	ADJ
fbem-12561	100	5	,	,	PUNCT
fbem-12561	100	6	2020(12):2	2020(12):2	NUM
fbem-12561	100	7	.	.	PUNCT
fbem-12561	101	1	[	[	X
fbem-12561	101	2	5	5	NUM
fbem-12561	101	3	]	]	PUNCT
fbem-12561	101	4	bu	bu	PROPN
fbem-12561	101	5	j.	j.	PROPN
fbem-12561	101	6	the	the	DET
fbem-12561	101	7	impact	impact	NOUN
fbem-12561	101	8	of	of	ADP
fbem-12561	101	9	new	new	ADJ
fbem-12561	101	10	financial	financial	ADJ
fbem-12561	101	11	instrument	instrument	NOUN
fbem-12561	101	12	standards	standard	NOUN
fbem-12561	101	13	on	on	ADP
fbem-12561	101	14	the	the	DET
fbem-12561	101	15	financial	financial	ADJ
fbem-12561	101	16	statements	statement	NOUN
fbem-12561	101	17	of	of	ADP
fbem-12561	101	18	commercial	commercial	ADJ
fbem-12561	101	19	banks	bank	NOUN
fbem-12561	102	1	[	[	X
fbem-12561	102	2	j	j	X
fbem-12561	102	3	]	]	X
fbem-12561	102	4	.	.	PUNCT
fbem-12561	103	1	modern	modern	ADJ
fbem-12561	103	2	commerce	commerce	PROPN
fbem-12561	103	3	,	,	PUNCT
fbem-12561	103	4	2021	2021	NUM
fbem-12561	103	5	,	,	PUNCT
fbem-12561	103	6	000(006):70	000(006):70	NOUN
fbem-12561	103	7	-	-	PUNCT
fbem-12561	103	8	72	72	NUM
fbem-12561	103	9	.	.	PUNCT
fbem-12561	104	1	[	[	X
fbem-12561	104	2	6	6	NUM
fbem-12561	104	3	]	]	PUNCT
fbem-12561	104	4	yuan	yuan	PROPN
fbem-12561	104	5	b.	b.	PROPN
fbem-12561	104	6	the	the	DET
fbem-12561	104	7	impact	impact	NOUN
fbem-12561	104	8	of	of	ADP
fbem-12561	104	9	new	new	ADJ
fbem-12561	104	10	financial	financial	ADJ
fbem-12561	104	11	instrument	instrument	NOUN
fbem-12561	104	12	standards	standard	NOUN
fbem-12561	104	13	on	on	ADP
fbem-12561	104	14	the	the	DET
fbem-12561	104	15	preparation	preparation	NOUN
fbem-12561	104	16	of	of	ADP
fbem-12561	104	17	enterprise	enterprise	NOUN
fbem-12561	104	18	accounting	accounting	NOUN
fbem-12561	104	19	statements	statement	NOUN
fbem-12561	104	20	and	and	CCONJ
fbem-12561	104	21	countermeasures	countermeasure	NOUN
fbem-12561	105	1	[	[	X
fbem-12561	105	2	j	j	X
fbem-12561	105	3	]	]	X
fbem-12561	105	4	.	.	PUNCT
fbem-12561	106	1	china	china	PROPN
fbem-12561	106	2	collective	collective	ADJ
fbem-12561	106	3	economy	economy	NOUN
fbem-12561	106	4	,	,	PUNCT
fbem-12561	106	5	2023(6):120123	2023(6):120123	NUM
fbem-12561	106	6	.	.	PUNCT
fbem-12561	107	1	[	[	X
fbem-12561	107	2	7	7	X
fbem-12561	107	3	]	]	X
fbem-12561	107	4	lu	lu	NOUN
fbem-12561	107	5	y.	y.	NOUN
fbem-12561	107	6	the	the	DET
fbem-12561	107	7	impact	impact	NOUN
fbem-12561	107	8	of	of	ADP
fbem-12561	107	9	new	new	ADJ
fbem-12561	107	10	financial	financial	ADJ
fbem-12561	107	11	instrument	instrument	NOUN
fbem-12561	107	12	standards	standard	NOUN
fbem-12561	107	13	on	on	ADP
fbem-12561	107	14	the	the	DET
fbem-12561	107	15	preparation	preparation	NOUN
fbem-12561	107	16	of	of	ADP
fbem-12561	107	17	enterprise	enterprise	NOUN
fbem-12561	107	18	accounting	accounting	NOUN
fbem-12561	107	19	statements	statement	NOUN
fbem-12561	107	20	and	and	CCONJ
fbem-12561	107	21	countermeasures	countermeasure	NOUN
fbem-12561	108	1	[	[	X
fbem-12561	108	2	j	j	X
fbem-12561	108	3	]	]	X
fbem-12561	108	4	.	.	PUNCT
fbem-12561	109	1	accounting	accounting	NOUN
fbem-12561	109	2	learning	learning	PROPN
fbem-12561	109	3	,	,	PUNCT
fbem-12561	109	4	2021	2021	NUM
fbem-12561	109	5	,	,	PUNCT
fbem-12561	109	6	000	000	NUM
fbem-12561	109	7	(	(	PUNCT
fbem-12561	109	8	033	033	NUM
fbem-12561	109	9	):	):	PUNCT
fbem-12561	109	10	102	102	NUM
fbem-12561	109	11	-	-	SYM
fbem-12561	109	12	103	103	NUM
fbem-12561	109	13	.	.	PUNCT
fbem-12561	110	1	[	[	X
fbem-12561	110	2	8	8	X
fbem-12561	110	3	]	]	X
fbem-12561	110	4	zheng	zheng	PROPN
fbem-12561	110	5	x	x	AUX
fbem-12561	110	6	,	,	PUNCT
fbem-12561	110	7	he	he	PRON
fbem-12561	110	8	z.	z.	NOUN
fbem-12561	110	9	correlation	correlation	NOUN
fbem-12561	110	10	analysis	analysis	NOUN
fbem-12561	110	11	of	of	ADP
fbem-12561	110	12	the	the	DET
fbem-12561	110	13	merger	merger	NOUN
fbem-12561	110	14	of	of	ADP
fbem-12561	110	15	accounting	accounting	NOUN
fbem-12561	110	16	and	and	CCONJ
fbem-12561	110	17	financial	financial	ADJ
fbem-12561	110	18	statements	statement	NOUN
fbem-12561	110	19	of	of	ADP
fbem-12561	110	20	enterprises	enterprise	NOUN
fbem-12561	110	21	[	[	X
fbem-12561	110	22	j	j	X
fbem-12561	110	23	]	]	X
fbem-12561	110	24	.	.	PUNCT
fbem-12561	111	1	township	township	NOUN
fbem-12561	111	2	enterprise	enterprise	PROPN
fbem-12561	111	3	herald	herald	PROPN
fbem-12561	111	4	,	,	PUNCT
fbem-12561	111	5	2020(10):0181	2020(10):0181	NUM
fbem-12561	111	6	-	-	SYM
fbem-12561	111	7	0182	0182	NUM
fbem-12561	111	8	.	.	PUNCT
fbem-12561	112	1	[	[	X
fbem-12561	112	2	9	9	NUM
fbem-12561	112	3	]	]	PUNCT
fbem-12561	112	4	xiong	xiong	PROPN
fbem-12561	112	5	y.	y.	PROPN
fbem-12561	112	6	the	the	DET
fbem-12561	112	7	impact	impact	NOUN
fbem-12561	112	8	of	of	ADP
fbem-12561	112	9	new	new	ADJ
fbem-12561	112	10	financial	financial	ADJ
fbem-12561	112	11	instrument	instrument	NOUN
fbem-12561	112	12	standards	standard	NOUN
fbem-12561	112	13	on	on	ADP
fbem-12561	112	14	the	the	DET
fbem-12561	112	15	preparation	preparation	NOUN
fbem-12561	112	16	of	of	ADP
fbem-12561	112	17	corporate	corporate	ADJ
fbem-12561	112	18	accounting	accounting	NOUN
fbem-12561	112	19	statements	statement	NOUN
fbem-12561	112	20	and	and	CCONJ
fbem-12561	112	21	countermeasures	countermeasure	NOUN
fbem-12561	113	1	[	[	X
fbem-12561	113	2	j	j	X
fbem-12561	113	3	]	]	X
fbem-12561	113	4	.	.	PUNCT
fbem-12561	114	1	times	times	PROPN
fbem-12561	114	2	finance	finance	PROPN
fbem-12561	114	3	,	,	PUNCT
fbem-12561	114	4	2020(19):2	2020(19):2	NUM
fbem-12561	114	5	.	.	PUNCT