id	sid	tid	token	lemma	pos
iiclr-17461	1	1	step	step	NOUN
iiclr-17461	1	2	toward	toward	ADP
iiclr-17461	1	3	globalization	globalization	NOUN
iiclr-17461	1	4	:	:	PUNCT
iiclr-17461	1	5	the	the	DET
iiclr-17461	1	6	move	move	NOUN
iiclr-17461	1	7	for	for	ADP
iiclr-17461	1	8	international	international	ADJ
iiclr-17461	1	9	accounting	accounting	NOUN
iiclr-17461	1	10	standards	standard	NOUN
iiclr-17461	1	11	,	,	PUNCT
iiclr-17461	1	12	a	a	DET
iiclr-17461	1	13	a	a	DET
iiclr-17461	1	14	step	step	NOUN
iiclr-17461	1	15	toward	toward	ADP
iiclr-17461	1	16	globalization	globalization	NOUN
iiclr-17461	1	17	:	:	PUNCT
iiclr-17461	1	18	the	the	DET
iiclr-17461	1	19	move	move	NOUN
iiclr-17461	1	20	for	for	ADP
iiclr-17461	1	21	international	international	ADJ
iiclr-17461	1	22	accounting	accounting	NOUN
iiclr-17461	1	23	standards	standard	NOUN
iiclr-17461	1	24	i.	i.	NOUN
iiclr-17461	1	25	introduction	introduction	NOUN
iiclr-17461	1	26	this	this	DET
iiclr-17461	1	27	note	note	NOUN
iiclr-17461	1	28	addresses	address	VERB
iiclr-17461	1	29	the	the	DET
iiclr-17461	1	30	difficulties	difficulty	NOUN
iiclr-17461	1	31	faced	face	VERB
iiclr-17461	1	32	by	by	ADP
iiclr-17461	1	33	foreign	foreign	ADJ
iiclr-17461	1	34	companies	company	NOUN
iiclr-17461	1	35	who	who	PRON
iiclr-17461	1	36	make	make	VERB
iiclr-17461	1	37	public	public	ADJ
iiclr-17461	1	38	offerings	offering	NOUN
iiclr-17461	1	39	of	of	ADP
iiclr-17461	1	40	stock	stock	NOUN
iiclr-17461	1	41	in	in	ADP
iiclr-17461	1	42	the	the	DET
iiclr-17461	1	43	united	united	PROPN
iiclr-17461	1	44	states.i	states.i	PROPN
iiclr-17461	1	45	specifically	specifically	ADV
iiclr-17461	1	46	,	,	PUNCT
iiclr-17461	1	47	this	this	DET
iiclr-17461	1	48	note	note	NOUN
iiclr-17461	1	49	addresses	address	VERB
iiclr-17461	1	50	the	the	DET
iiclr-17461	1	51	problem	problem	NOUN
iiclr-17461	1	52	caused	cause	VERB
iiclr-17461	1	53	by	by	ADP
iiclr-17461	1	54	the	the	DET
iiclr-17461	1	55	securities	securities	PROPN
iiclr-17461	1	56	and	and	CCONJ
iiclr-17461	1	57	exchange	exchange	PROPN
iiclr-17461	1	58	commission	commission	PROPN
iiclr-17461	1	59	's	's	PART
iiclr-17461	1	60	(	(	PUNCT
iiclr-17461	1	61	sec	sec	PROPN
iiclr-17461	1	62	)	)	PUNCT
iiclr-17461	1	63	requirement	requirement	NOUN
iiclr-17461	1	64	that	that	SCONJ
iiclr-17461	1	65	all	all	DET
iiclr-17461	1	66	issuers	issuer	NOUN
iiclr-17461	1	67	of	of	ADP
iiclr-17461	1	68	foreign	foreign	ADJ
iiclr-17461	1	69	stock	stock	NOUN
iiclr-17461	1	70	file	file	NOUN
iiclr-17461	1	71	financial	financial	ADJ
iiclr-17461	1	72	statements	statement	NOUN
iiclr-17461	1	73	prepared	prepare	VERB
iiclr-17461	1	74	in	in	ADP
iiclr-17461	1	75	accordance	accordance	NOUN
iiclr-17461	1	76	with	with	ADP
iiclr-17461	1	77	u.s	u.s	PROPN
iiclr-17461	1	78	.	.	PROPN
iiclr-17461	1	79	generally	generally	ADV
iiclr-17461	1	80	accepted	accept	VERB
iiclr-17461	1	81	accounting	accounting	NOUN
iiclr-17461	1	82	principles	principle	NOUN
iiclr-17461	1	83	(	(	PUNCT
iiclr-17461	1	84	u.s	u.s	PROPN
iiclr-17461	1	85	.	.	PROPN
iiclr-17461	1	86	gaap	gaap	PROPN
iiclr-17461	1	87	)	)	PUNCT
iiclr-17461	1	88	.	.	PUNCT
iiclr-17461	2	1	the	the	DET
iiclr-17461	2	2	united	united	PROPN
iiclr-17461	2	3	states	states	PROPN
iiclr-17461	2	4	possesses	possess	VERB
iiclr-17461	2	5	the	the	DET
iiclr-17461	2	6	world	world	NOUN
iiclr-17461	2	7	's	's	PART
iiclr-17461	2	8	largest	large	ADJ
iiclr-17461	2	9	and	and	CCONJ
iiclr-17461	2	10	most	most	ADV
iiclr-17461	2	11	prestigious	prestigious	ADJ
iiclr-17461	2	12	capital	capital	NOUN
iiclr-17461	2	13	markets.2	markets.2	ADJ
iiclr-17461	2	14	foreign	foreign	ADJ
iiclr-17461	2	15	companies	company	NOUN
iiclr-17461	2	16	want	want	VERB
iiclr-17461	2	17	access	access	NOUN
iiclr-17461	2	18	to	to	ADP
iiclr-17461	2	19	u.s	u.s	PROPN
iiclr-17461	2	20	.	.	PROPN
iiclr-17461	2	21	capital	capital	NOUN
iiclr-17461	2	22	markets	market	NOUN
iiclr-17461	2	23	but	but	CCONJ
iiclr-17461	2	24	are	be	AUX
iiclr-17461	2	25	unwilling	unwilling	ADJ
iiclr-17461	2	26	to	to	PART
iiclr-17461	2	27	incur	incur	VERB
iiclr-17461	2	28	the	the	DET
iiclr-17461	2	29	substantial	substantial	ADJ
iiclr-17461	2	30	costs	cost	NOUN
iiclr-17461	2	31	of	of	ADP
iiclr-17461	2	32	reconciling	reconcile	VERB
iiclr-17461	2	33	their	their	PRON
iiclr-17461	2	34	financial	financial	ADJ
iiclr-17461	2	35	statements	statement	NOUN
iiclr-17461	2	36	from	from	ADP
iiclr-17461	2	37	their	their	PRON
iiclr-17461	2	38	"	"	PUNCT
iiclr-17461	2	39	home	home	NOUN
iiclr-17461	2	40	"	"	PUNCT
iiclr-17461	2	41	accounting	accounting	NOUN
iiclr-17461	2	42	standards	standard	NOUN
iiclr-17461	2	43	to	to	ADP
iiclr-17461	2	44	u.s	u.s	PROPN
iiclr-17461	2	45	.	.	PROPN
iiclr-17461	2	46	gaap.3	gaap.3	PROPN
iiclr-17461	2	47	consequently	consequently	ADV
iiclr-17461	2	48	,	,	PUNCT
iiclr-17461	2	49	u.s	u.s	PROPN
iiclr-17461	2	50	.	.	PROPN
iiclr-17461	2	51	investors	investor	NOUN
iiclr-17461	2	52	are	be	AUX
iiclr-17461	2	53	denied	deny	VERB
iiclr-17461	2	54	convenient	convenient	ADJ
iiclr-17461	2	55	access	access	NOUN
iiclr-17461	2	56	to	to	ADP
iiclr-17461	2	57	foreign	foreign	ADJ
iiclr-17461	2	58	investment	investment	NOUN
iiclr-17461	2	59	opportunities	opportunity	NOUN
iiclr-17461	2	60	through	through	ADP
iiclr-17461	2	61	u.s	u.s	PROPN
iiclr-17461	2	62	.	.	PROPN
iiclr-17461	2	63	capital	capital	NOUN
iiclr-17461	2	64	markets	market	NOUN
iiclr-17461	2	65	.	.	PUNCT
iiclr-17461	3	1	in	in	ADP
iiclr-17461	3	2	order	order	NOUN
iiclr-17461	3	3	to	to	PART
iiclr-17461	3	4	gain	gain	VERB
iiclr-17461	3	5	access	access	NOUN
iiclr-17461	3	6	to	to	ADP
iiclr-17461	3	7	these	these	DET
iiclr-17461	3	8	foreign	foreign	ADJ
iiclr-17461	3	9	investment	investment	NOUN
iiclr-17461	3	10	opportunities	opportunity	NOUN
iiclr-17461	3	11	,	,	PUNCT
iiclr-17461	3	12	u.s	u.s	PROPN
iiclr-17461	3	13	.	.	PROPN
iiclr-17461	3	14	investors	investor	NOUN
iiclr-17461	3	15	are	be	AUX
iiclr-17461	3	16	forced	force	VERB
iiclr-17461	3	17	into	into	ADP
iiclr-17461	3	18	foreign	foreign	ADJ
iiclr-17461	3	19	capital	capital	NOUN
iiclr-17461	3	20	markets	market	NOUN
iiclr-17461	3	21	.	.	PUNCT
iiclr-17461	4	1	4	4	NUM
iiclr-17461	4	2	as	as	SCONJ
iiclr-17461	4	3	american	american	ADJ
iiclr-17461	4	4	capital	capital	NOUN
iiclr-17461	4	5	flows	flow	VERB
iiclr-17461	4	6	into	into	ADP
iiclr-17461	4	7	foreign	foreign	ADJ
iiclr-17461	4	8	markets	market	NOUN
iiclr-17461	4	9	,	,	PUNCT
iiclr-17461	4	10	the	the	DET
iiclr-17461	4	11	dominant	dominant	ADJ
iiclr-17461	4	12	status	status	NOUN
iiclr-17461	4	13	of	of	ADP
iiclr-17461	4	14	u.s	u.s	PROPN
iiclr-17461	4	15	.	.	PROPN
iiclr-17461	4	16	capital	capital	NOUN
iiclr-17461	4	17	markets	market	NOUN
iiclr-17461	4	18	is	be	AUX
iiclr-17461	4	19	weakened	weaken	VERB
iiclr-17461	4	20	.	.	PUNCT
iiclr-17461	5	1	5	5	NUM
iiclr-17461	5	2	although	although	SCONJ
iiclr-17461	5	3	u.s	u.s	PROPN
iiclr-17461	5	4	.	.	PROPN
iiclr-17461	5	5	capital	capital	NOUN
iiclr-17461	5	6	markets	market	NOUN
iiclr-17461	5	7	are	be	AUX
iiclr-17461	5	8	not	not	PART
iiclr-17461	5	9	currently	currently	ADV
iiclr-17461	5	10	in	in	ADP
iiclr-17461	5	11	jeopardy	jeopardy	NOUN
iiclr-17461	5	12	of	of	ADP
iiclr-17461	5	13	losing	lose	VERB
iiclr-17461	5	14	their	their	PRON
iiclr-17461	5	15	dominant	dominant	ADJ
iiclr-17461	5	16	status,6	status,6	NOUN
iiclr-17461	5	17	the	the	DET
iiclr-17461	5	18	sec	sec	PROPN
iiclr-17461	5	19	should	should	AUX
iiclr-17461	5	20	take	take	VERB
iiclr-17461	5	21	preemptive	preemptive	ADJ
iiclr-17461	5	22	steps	step	NOUN
iiclr-17461	5	23	to	to	PART
iiclr-17461	5	24	ensure	ensure	VERB
iiclr-17461	5	25	that	that	SCONJ
iiclr-17461	5	26	u.s	u.s	PROPN
iiclr-17461	5	27	.	.	PROPN
iiclr-17461	5	28	capital	capital	NOUN
iiclr-17461	5	29	markets	market	NOUN
iiclr-17461	5	30	remain	remain	VERB
iiclr-17461	5	31	the	the	DET
iiclr-17461	5	32	world	world	NOUN
iiclr-17461	5	33	's	's	PART
iiclr-17461	5	34	leaders	leader	NOUN
iiclr-17461	5	35	.	.	PUNCT
iiclr-17461	6	1	the	the	DET
iiclr-17461	6	2	best	good	ADJ
iiclr-17461	6	3	way	way	NOUN
iiclr-17461	6	4	for	for	SCONJ
iiclr-17461	6	5	the	the	DET
iiclr-17461	6	6	sec	sec	PROPN
iiclr-17461	6	7	to	to	PART
iiclr-17461	6	8	protect	protect	VERB
iiclr-17461	6	9	the	the	DET
iiclr-17461	6	10	dominant	dominant	ADJ
iiclr-17461	6	11	status	status	NOUN
iiclr-17461	6	12	of	of	ADP
iiclr-17461	6	13	u.s	u.s	PROPN
iiclr-17461	6	14	.	.	PROPN
iiclr-17461	6	15	capital	capital	NOUN
iiclr-17461	6	16	markets	market	NOUN
iiclr-17461	6	17	is	be	AUX
iiclr-17461	6	18	to	to	PART
iiclr-17461	6	19	allow	allow	VERB
iiclr-17461	6	20	foreign	foreign	ADJ
iiclr-17461	6	21	companies	company	NOUN
iiclr-17461	6	22	to	to	PART
iiclr-17461	6	23	use	use	VERB
iiclr-17461	6	24	international	international	ADJ
iiclr-17461	6	25	accounting	accounting	NOUN
iiclr-17461	6	26	standards	standard	NOUN
iiclr-17461	6	27	(	(	PUNCT
iiclr-17461	6	28	ias	ias	PROPN
iiclr-17461	6	29	)	)	PUNCT
iiclr-17461	6	30	as	as	ADP
iiclr-17461	6	31	a	a	DET
iiclr-17461	6	32	substitute	substitute	NOUN
iiclr-17461	6	33	for	for	ADP
iiclr-17461	6	34	u.s	u.s	PROPN
iiclr-17461	6	35	.	.	PROPN
iiclr-17461	6	36	gaap	gaap	PROPN
iiclr-17461	6	37	.	.	PUNCT
iiclr-17461	7	1	the	the	DET
iiclr-17461	7	2	sec	sec	PROPN
iiclr-17461	7	3	should	should	AUX
iiclr-17461	7	4	accept	accept	VERB
iiclr-17461	7	5	ias	ia	NOUN
iiclr-17461	7	6	as	as	ADP
iiclr-17461	7	7	a	a	DET
iiclr-17461	7	8	substitute	substitute	NOUN
iiclr-17461	7	9	for	for	ADP
iiclr-17461	7	10	u.s	u.s	PROPN
iiclr-17461	7	11	.	.	PROPN
iiclr-17461	7	12	gaap	gaap	PROPN
iiclr-17461	7	13	for	for	ADP
iiclr-17461	7	14	several	several	ADJ
iiclr-17461	7	15	reasons	reason	NOUN
iiclr-17461	7	16	.	.	PUNCT
iiclr-17461	8	1	first	first	ADV
iiclr-17461	8	2	,	,	PUNCT
iiclr-17461	8	3	acceptance	acceptance	NOUN
iiclr-17461	8	4	of	of	ADP
iiclr-17461	8	5	ias	ias	PROPN
iiclr-17461	8	6	would	would	AUX
iiclr-17461	8	7	allow	allow	VERB
iiclr-17461	8	8	foreign	foreign	ADJ
iiclr-17461	8	9	companies	company	NOUN
iiclr-17461	8	10	greater	great	ADJ
iiclr-17461	8	11	access	access	NOUN
iiclr-17461	8	12	to	to	ADP
iiclr-17461	8	13	u.s	u.s	PROPN
iiclr-17461	8	14	.	.	PROPN
iiclr-17461	8	15	capital	capital	NOUN
iiclr-17461	8	16	markets	market	NOUN
iiclr-17461	8	17	and	and	CCONJ
iiclr-17461	8	18	help	help	VERB
iiclr-17461	8	19	ensure	ensure	VERB
iiclr-17461	8	20	that	that	SCONJ
iiclr-17461	8	21	the	the	DET
iiclr-17461	8	22	capital	capital	NOUN
iiclr-17461	8	23	markets	market	NOUN
iiclr-17461	8	24	of	of	ADP
iiclr-17461	8	25	the	the	DET
iiclr-17461	8	26	united	united	PROPN
iiclr-17461	8	27	states	states	PROPN
iiclr-17461	8	28	do	do	AUX
iiclr-17461	8	29	not	not	PART
iiclr-17461	8	30	lose	lose	VERB
iiclr-17461	8	31	their	their	PRON
iiclr-17461	8	32	dominant	dominant	ADJ
iiclr-17461	8	33	status	status	NOUN
iiclr-17461	8	34	.	.	PUNCT
iiclr-17461	9	1	second	second	ADJ
iiclr-17461	9	2	,	,	PUNCT
iiclr-17461	9	3	the	the	DET
iiclr-17461	9	4	amount	amount	NOUN
iiclr-17461	9	5	of	of	ADP
iiclr-17461	9	6	value	value	NOUN
iiclr-17461	9	7	investors	investor	NOUN
iiclr-17461	9	8	place	place	VERB
iiclr-17461	9	9	on	on	ADP
iiclr-17461	9	10	the	the	DET
iiclr-17461	9	11	value	value	NOUN
iiclr-17461	9	12	of	of	ADP
iiclr-17461	9	13	u.s	u.s	PROPN
iiclr-17461	9	14	.	.	PROPN
iiclr-17461	9	15	gaap	gaap	PROPN
iiclr-17461	9	16	disclosures	disclosure	NOUN
iiclr-17461	9	17	is	be	AUX
iiclr-17461	9	18	in	in	ADP
iiclr-17461	9	19	doubt	doubt	NOUN
iiclr-17461	9	20	.	.	PUNCT
iiclr-17461	10	1	third	third	ADJ
iiclr-17461	10	2	,	,	PUNCT
iiclr-17461	10	3	and	and	CCONJ
iiclr-17461	10	4	most	most	ADV
iiclr-17461	10	5	important	important	ADJ
iiclr-17461	10	6	,	,	PUNCT
iiclr-17461	10	7	the	the	DET
iiclr-17461	10	8	sec	sec	PROPN
iiclr-17461	10	9	's	's	PART
iiclr-17461	10	10	acceptance	acceptance	NOUN
iiclr-17461	10	11	of	of	ADP
iiclr-17461	10	12	ias	ias	PROPN
iiclr-17461	10	13	would	would	AUX
iiclr-17461	10	14	be	be	AUX
iiclr-17461	10	15	a	a	DET
iiclr-17461	10	16	large	large	ADJ
iiclr-17461	10	17	step	step	NOUN
iiclr-17461	10	18	towards	towards	ADP
iiclr-17461	10	19	worldwide	worldwide	NOUN
iiclr-17461	10	20	1	1	NUM
iiclr-17461	10	21	.	.	PUNCT
iiclr-17461	11	1	for	for	ADP
iiclr-17461	11	2	a	a	DET
iiclr-17461	11	3	discussion	discussion	NOUN
iiclr-17461	11	4	of	of	ADP
iiclr-17461	11	5	the	the	DET
iiclr-17461	11	6	other	other	ADJ
iiclr-17461	11	7	,	,	PUNCT
iiclr-17461	11	8	more	more	ADV
iiclr-17461	11	9	limited	limited	ADJ
iiclr-17461	11	10	ways	way	NOUN
iiclr-17461	11	11	in	in	ADP
iiclr-17461	11	12	which	which	PRON
iiclr-17461	11	13	a	a	DET
iiclr-17461	11	14	foreign	foreign	ADJ
iiclr-17461	11	15	company	company	NOUN
iiclr-17461	11	16	can	can	AUX
iiclr-17461	11	17	enter	enter	VERB
iiclr-17461	11	18	the	the	DET
iiclr-17461	11	19	u.s	u.s	PROPN
iiclr-17461	11	20	.	.	PROPN
iiclr-17461	11	21	markets	market	NOUN
iiclr-17461	11	22	,	,	PUNCT
iiclr-17461	11	23	including	include	VERB
iiclr-17461	11	24	private	private	ADJ
iiclr-17461	11	25	placements	placement	NOUN
iiclr-17461	11	26	,	,	PUNCT
iiclr-17461	11	27	see	see	VERB
iiclr-17461	11	28	william	william	PROPN
iiclr-17461	11	29	e.	e.	PROPN
iiclr-17461	11	30	decker	decker	PROPN
iiclr-17461	11	31	,	,	PUNCT
iiclr-17461	11	32	the	the	DET
iiclr-17461	11	33	attractions	attraction	NOUN
iiclr-17461	11	34	of	of	ADP
iiclr-17461	11	35	the	the	DET
iiclr-17461	11	36	u.s	u.s	PROPN
iiclr-17461	11	37	.	.	PROPN
iiclr-17461	11	38	securities	security	NOUN
iiclr-17461	11	39	markets	market	NOUN
iiclr-17461	11	40	to	to	ADP
iiclr-17461	11	41	foreign	foreign	ADJ
iiclr-17461	11	42	issuers	issuer	NOUN
iiclr-17461	11	43	and	and	CCONJ
iiclr-17461	11	44	the	the	DET
iiclr-17461	11	45	alternative	alternative	ADJ
iiclr-17461	11	46	methods	method	NOUN
iiclr-17461	11	47	of	of	ADP
iiclr-17461	11	48	accessing	access	VERB
iiclr-17461	11	49	the	the	DET
iiclr-17461	11	50	u.s	u.s	PROPN
iiclr-17461	11	51	.	.	PROPN
iiclr-17461	11	52	markets	market	NOUN
iiclr-17461	11	53	:	:	PUNCT
iiclr-17461	11	54	from	from	ADP
iiclr-17461	11	55	the	the	DET
iiclr-17461	11	56	issuer	issuer	NOUN
iiclr-17461	11	57	's	's	PART
iiclr-17461	11	58	perspective	perspective	NOUN
iiclr-17461	11	59	,	,	PUNCT
iiclr-17461	11	60	17	17	NUM
iiclr-17461	11	61	fordham	fordham	PROPN
iiclr-17461	11	62	int'l	int'l	PROPN
iiclr-17461	11	63	l.j	l.j	PROPN
iiclr-17461	11	64	.	.	PROPN
iiclr-17461	11	65	s10	s10	PROPN
iiclr-17461	11	66	(	(	PUNCT
iiclr-17461	11	67	1994	1994	NUM
iiclr-17461	11	68	)	)	PUNCT
iiclr-17461	11	69	.	.	PUNCT
iiclr-17461	12	1	2	2	X
iiclr-17461	12	2	.	.	X
iiclr-17461	12	3	see	see	VERB
iiclr-17461	12	4	nicholas	nicholas	PROPN
iiclr-17461	12	5	g.	g.	PROPN
iiclr-17461	12	6	demmo	demmo	PROPN
iiclr-17461	12	7	,	,	PUNCT
iiclr-17461	12	8	u.s	u.s	PROPN
iiclr-17461	12	9	.	.	PROPN
iiclr-17461	12	10	securities	security	NOUN
iiclr-17461	12	11	regulation	regulation	NOUN
iiclr-17461	12	12	:	:	PUNCT
iiclr-17461	12	13	the	the	DET
iiclr-17461	12	14	need	need	NOUN
iiclr-17461	12	15	for	for	ADP
iiclr-17461	12	16	modification	modification	NOUN
iiclr-17461	12	17	to	to	PART
iiclr-17461	12	18	keep	keep	VERB
iiclr-17461	12	19	pace	pace	NOUN
iiclr-17461	12	20	with	with	ADP
iiclr-17461	12	21	globalization	globalization	NOUN
iiclr-17461	12	22	,	,	PUNCT
iiclr-17461	12	23	17	17	NUM
iiclr-17461	12	24	u.	u.	PROPN
iiclr-17461	12	25	pa	pa	PROPN
iiclr-17461	12	26	.	.	PUNCT
iiclr-17461	13	1	j.	j.	PROPN
iiclr-17461	13	2	int'l	int'l	PROPN
iiclr-17461	13	3	econ	econ	PROPN
iiclr-17461	13	4	.	.	PUNCT
iiclr-17461	14	1	l.	l.	PROPN
iiclr-17461	14	2	691	691	NUM
iiclr-17461	14	3	(	(	PUNCT
iiclr-17461	14	4	1996	1996	NUM
iiclr-17461	14	5	)	)	PUNCT
iiclr-17461	14	6	.	.	PUNCT
iiclr-17461	15	1	3	3	X
iiclr-17461	15	2	.	.	X
iiclr-17461	15	3	eric	eric	PROPN
iiclr-17461	15	4	m.	m.	PROPN
iiclr-17461	15	5	sherbet	sherbet	PROPN
iiclr-17461	15	6	,	,	PUNCT
iiclr-17461	15	7	bridging	bridge	VERB
iiclr-17461	15	8	the	the	DET
iiclr-17461	15	9	gaap	gaap	NOUN
iiclr-17461	15	10	:	:	PUNCT
iiclr-17461	15	11	accounting	accounting	NOUN
iiclr-17461	15	12	standards	standard	NOUN
iiclr-17461	15	13	for	for	ADP
iiclr-17461	15	14	foreign	foreign	ADJ
iiclr-17461	15	15	sec	sec	PROPN
iiclr-17461	15	16	registrants	registrant	NOUN
iiclr-17461	15	17	,	,	PUNCT
iiclr-17461	15	18	29	29	NUM
iiclr-17461	15	19	int'l	int'l	NOUN
iiclr-17461	15	20	law	law	NOUN
iiclr-17461	15	21	.	.	PUNCT
iiclr-17461	16	1	875	875	NUM
iiclr-17461	16	2	,	,	PUNCT
iiclr-17461	16	3	876	876	NUM
iiclr-17461	16	4	(	(	PUNCT
iiclr-17461	16	5	1995	1995	NUM
iiclr-17461	16	6	)	)	PUNCT
iiclr-17461	16	7	.	.	PUNCT
iiclr-17461	17	1	4	4	X
iiclr-17461	17	2	.	.	X
iiclr-17461	17	3	see	see	VERB
iiclr-17461	17	4	i	i	PRON
iiclr-17461	17	5	d.	d.	PROPN
iiclr-17461	17	6	at	at	ADP
iiclr-17461	17	7	887	887	NUM
iiclr-17461	17	8	.	.	PUNCT
iiclr-17461	18	1	5	5	X
iiclr-17461	18	2	.	.	X
iiclr-17461	18	3	see	see	VERB
iiclr-17461	18	4	i	i	PRON
iiclr-17461	18	5	d.	d.	PROPN
iiclr-17461	18	6	6	6	NUM
iiclr-17461	18	7	.	.	PUNCT
iiclr-17461	19	1	see	see	VERB
iiclr-17461	19	2	demmo	demmo	ADJ
iiclr-17461	19	3	,	,	PUNCT
iiclr-17461	19	4	supra	supra	ADJ
iiclr-17461	19	5	note	note	NOUN
iiclr-17461	19	6	2	2	NUM
iiclr-17461	19	7	,	,	PUNCT
iiclr-17461	19	8	at	at	ADP
iiclr-17461	19	9	692	692	NUM
iiclr-17461	19	10	.	.	PUNCT
iiclr-17461	20	1	ind	ind	NOUN
iiclr-17461	20	2	.	.	PUNCT
iiclr-17461	21	1	int'l	int'l	PROPN
iiclr-17461	21	2	&	&	CCONJ
iiclr-17461	21	3	comp	comp	PROPN
iiclr-17461	21	4	.	.	PUNCT
iiclr-17461	22	1	l.	l.	PROPN
iiclr-17461	22	2	rev	rev	PROPN
iiclr-17461	22	3	.	.	PROPN
iiclr-17461	22	4	harmonization	harmonization	NOUN
iiclr-17461	22	5	of	of	ADP
iiclr-17461	22	6	accounting	accounting	NOUN
iiclr-17461	22	7	standards	standard	NOUN
iiclr-17461	22	8	.	.	PUNCT
iiclr-17461	23	1	worldwide	worldwide	ADJ
iiclr-17461	23	2	harmonization	harmonization	NOUN
iiclr-17461	23	3	of	of	ADP
iiclr-17461	23	4	accounting	accounting	NOUN
iiclr-17461	23	5	standards	standard	NOUN
iiclr-17461	23	6	would	would	AUX
iiclr-17461	23	7	greatly	greatly	ADV
iiclr-17461	23	8	benefit	benefit	VERB
iiclr-17461	23	9	both	both	DET
iiclr-17461	23	10	issuers	issuer	NOUN
iiclr-17461	23	11	of	of	ADP
iiclr-17461	23	12	public	public	ADJ
iiclr-17461	23	13	stock	stock	NOUN
iiclr-17461	23	14	and	and	CCONJ
iiclr-17461	23	15	investors	investor	NOUN
iiclr-17461	23	16	.	.	PUNCT
iiclr-17461	24	1	section	section	PROPN
iiclr-17461	24	2	ii	ii	PROPN
iiclr-17461	24	3	of	of	ADP
iiclr-17461	24	4	this	this	DET
iiclr-17461	24	5	note	note	NOUN
iiclr-17461	24	6	provides	provide	VERB
iiclr-17461	24	7	background	background	NOUN
iiclr-17461	24	8	information	information	NOUN
iiclr-17461	24	9	on	on	ADP
iiclr-17461	24	10	the	the	DET
iiclr-17461	24	11	legal	legal	ADJ
iiclr-17461	24	12	issues	issue	NOUN
iiclr-17461	24	13	the	the	DET
iiclr-17461	24	14	sec	sec	PROPN
iiclr-17461	24	15	faces	face	VERB
iiclr-17461	24	16	with	with	ADP
iiclr-17461	24	17	respect	respect	NOUN
iiclr-17461	24	18	to	to	ADP
iiclr-17461	24	19	cross	cross	ADJ
iiclr-17461	24	20	-	-	ADJ
iiclr-17461	24	21	border	border	ADJ
iiclr-17461	24	22	offerings	offering	NOUN
iiclr-17461	24	23	of	of	ADP
iiclr-17461	24	24	stock	stock	NOUN
iiclr-17461	24	25	.	.	PUNCT
iiclr-17461	25	1	section	section	NOUN
iiclr-17461	25	2	iii	iii	PROPN
iiclr-17461	25	3	provides	provide	VERB
iiclr-17461	25	4	a	a	DET
iiclr-17461	25	5	comparison	comparison	NOUN
iiclr-17461	25	6	of	of	ADP
iiclr-17461	25	7	some	some	PRON
iiclr-17461	25	8	of	of	ADP
iiclr-17461	25	9	the	the	DET
iiclr-17461	25	10	major	major	ADJ
iiclr-17461	25	11	differences	difference	NOUN
iiclr-17461	25	12	between	between	ADP
iiclr-17461	25	13	u.s	u.s	PROPN
iiclr-17461	25	14	.	.	PROPN
iiclr-17461	25	15	gaap	gaap	PROPN
iiclr-17461	25	16	and	and	CCONJ
iiclr-17461	25	17	ias	ias	PROPN
iiclr-17461	25	18	.	.	PROPN
iiclr-17461	25	19	section	section	NOUN
iiclr-17461	25	20	iv	iv	NUM
iiclr-17461	25	21	reviews	review	VERB
iiclr-17461	25	22	the	the	DET
iiclr-17461	25	23	alternatives	alternative	NOUN
iiclr-17461	25	24	available	available	ADJ
iiclr-17461	25	25	to	to	ADP
iiclr-17461	25	26	the	the	DET
iiclr-17461	25	27	sec	sec	PROPN
iiclr-17461	25	28	with	with	ADP
iiclr-17461	25	29	respect	respect	NOUN
iiclr-17461	25	30	to	to	ADP
iiclr-17461	25	31	foreign	foreign	ADJ
iiclr-17461	25	32	issuers	issuer	NOUN
iiclr-17461	25	33	and	and	CCONJ
iiclr-17461	25	34	proposes	propose	VERB
iiclr-17461	25	35	that	that	SCONJ
iiclr-17461	25	36	the	the	DET
iiclr-17461	25	37	sec	sec	PROPN
iiclr-17461	25	38	accept	accept	VERB
iiclr-17461	25	39	ias	ia	NOUN
iiclr-17461	25	40	as	as	ADP
iiclr-17461	25	41	a	a	DET
iiclr-17461	25	42	substitute	substitute	NOUN
iiclr-17461	25	43	for	for	ADP
iiclr-17461	25	44	u.s	u.s	PROPN
iiclr-17461	25	45	.	.	PROPN
iiclr-17461	25	46	gaap	gaap	PROPN
iiclr-17461	25	47	.	.	PUNCT
iiclr-17461	26	1	ii	ii	PROPN
iiclr-17461	26	2	.	.	PUNCT
iiclr-17461	27	1	opening	open	VERB
iiclr-17461	27	2	u.s	u.s	PROPN
iiclr-17461	27	3	.	.	PROPN
iiclr-17461	27	4	capital	capital	NOUN
iiclr-17461	27	5	markets	market	NOUN
iiclr-17461	27	6	to	to	ADP
iiclr-17461	27	7	foreign	foreign	ADJ
iiclr-17461	27	8	companies	company	NOUN
iiclr-17461	27	9	in	in	ADP
iiclr-17461	27	10	response	response	NOUN
iiclr-17461	27	11	to	to	ADP
iiclr-17461	27	12	financial	financial	ADJ
iiclr-17461	27	13	crises	crisis	NOUN
iiclr-17461	27	14	and	and	CCONJ
iiclr-17461	27	15	stock	stock	NOUN
iiclr-17461	27	16	market	market	NOUN
iiclr-17461	27	17	crashes	crash	NOUN
iiclr-17461	27	18	of	of	ADP
iiclr-17461	27	19	1929	1929	NUM
iiclr-17461	27	20	-	-	SYM
iiclr-17461	27	21	1932	1932	NUM
iiclr-17461	27	22	,	,	PUNCT
iiclr-17461	27	23	congress	congress	PROPN
iiclr-17461	27	24	passed	pass	VERB
iiclr-17461	27	25	the	the	DET
iiclr-17461	27	26	securities	security	NOUN
iiclr-17461	27	27	act	act	NOUN
iiclr-17461	27	28	of	of	ADP
iiclr-17461	27	29	1933	1933	NUM
iiclr-17461	27	30	and	and	CCONJ
iiclr-17461	27	31	the	the	DET
iiclr-17461	27	32	securities	securities	PROPN
iiclr-17461	27	33	exchange	exchange	PROPN
iiclr-17461	27	34	act	act	NOUN
iiclr-17461	27	35	of	of	ADP
iiclr-17461	27	36	1934.7	1934.7	NUM
iiclr-17461	27	37	the	the	DET
iiclr-17461	27	38	1934	1934	NUM
iiclr-17461	27	39	act	act	NOUN
iiclr-17461	27	40	created	create	VERB
iiclr-17461	27	41	the	the	DET
iiclr-17461	27	42	sec	sec	PROPN
iiclr-17461	27	43	.	.	PUNCT
iiclr-17461	27	44	'	'	PUNCT
iiclr-17461	28	1	one	one	NUM
iiclr-17461	28	2	of	of	ADP
iiclr-17461	28	3	the	the	DET
iiclr-17461	28	4	functions	function	NOUN
iiclr-17461	28	5	of	of	ADP
iiclr-17461	28	6	the	the	DET
iiclr-17461	28	7	sec	sec	PROPN
iiclr-17461	28	8	was	be	AUX
iiclr-17461	28	9	to	to	PART
iiclr-17461	28	10	ensure	ensure	VERB
iiclr-17461	28	11	that	that	SCONJ
iiclr-17461	28	12	potential	potential	ADJ
iiclr-17461	28	13	investors	investor	NOUN
iiclr-17461	28	14	have	have	VERB
iiclr-17461	28	15	information	information	NOUN
iiclr-17461	28	16	,	,	PUNCT
iiclr-17461	28	17	in	in	ADP
iiclr-17461	28	18	the	the	DET
iiclr-17461	28	19	form	form	NOUN
iiclr-17461	28	20	of	of	ADP
iiclr-17461	28	21	financial	financial	ADJ
iiclr-17461	28	22	statements	statement	NOUN
iiclr-17461	28	23	,	,	PUNCT
iiclr-17461	28	24	upon	upon	SCONJ
iiclr-17461	28	25	which	which	PRON
iiclr-17461	28	26	to	to	PART
iiclr-17461	28	27	base	base	VERB
iiclr-17461	28	28	intelligent	intelligent	ADJ
iiclr-17461	28	29	investment	investment	NOUN
iiclr-17461	28	30	decisions	decision	NOUN
iiclr-17461	28	31	.	.	PUNCT
iiclr-17461	28	32	'	'	PUNCT
iiclr-17461	29	1	congress	congress	PROPN
iiclr-17461	29	2	gave	give	VERB
iiclr-17461	29	3	the	the	DET
iiclr-17461	29	4	sec	sec	PROPN
iiclr-17461	29	5	the	the	DET
iiclr-17461	29	6	authority	authority	NOUN
iiclr-17461	29	7	to	to	PART
iiclr-17461	29	8	establish	establish	VERB
iiclr-17461	29	9	the	the	DET
iiclr-17461	29	10	accounting	accounting	NOUN
iiclr-17461	29	11	standards	standard	NOUN
iiclr-17461	29	12	used	use	VERB
iiclr-17461	29	13	in	in	ADP
iiclr-17461	29	14	financial	financial	ADJ
iiclr-17461	29	15	statements	statement	NOUN
iiclr-17461	29	16	by	by	ADP
iiclr-17461	29	17	companies	company	NOUN
iiclr-17461	29	18	under	under	ADP
iiclr-17461	29	19	its	its	PRON
iiclr-17461	29	20	jurisdiction	jurisdiction	NOUN
iiclr-17461	29	21	.	.	PUNCT
iiclr-17461	29	22	'	'	PUNCT
iiclr-17461	30	1	"	"	PUNCT
iiclr-17461	30	2	accounting	accounting	NOUN
iiclr-17461	30	3	standards	standard	NOUN
iiclr-17461	30	4	are	be	AUX
iiclr-17461	30	5	the	the	DET
iiclr-17461	30	6	rules	rule	NOUN
iiclr-17461	30	7	that	that	PRON
iiclr-17461	30	8	companies	company	NOUN
iiclr-17461	30	9	use	use	VERB
iiclr-17461	30	10	in	in	ADP
iiclr-17461	30	11	preparing	prepare	VERB
iiclr-17461	30	12	their	their	PRON
iiclr-17461	30	13	financial	financial	ADJ
iiclr-17461	30	14	statements	statement	NOUN
iiclr-17461	30	15	.	.	PUNCT
iiclr-17461	31	1	in	in	ADP
iiclr-17461	31	2	1939	1939	NUM
iiclr-17461	31	3	,	,	PUNCT
iiclr-17461	31	4	the	the	DET
iiclr-17461	31	5	sec	sec	PROPN
iiclr-17461	31	6	delegated	delegate	VERB
iiclr-17461	31	7	its	its	PRON
iiclr-17461	31	8	authority	authority	NOUN
iiclr-17461	31	9	to	to	PART
iiclr-17461	31	10	establish	establish	VERB
iiclr-17461	31	11	accounting	accounting	NOUN
iiclr-17461	31	12	procedures	procedure	NOUN
iiclr-17461	31	13	to	to	ADP
iiclr-17461	31	14	the	the	DET
iiclr-17461	31	15	american	american	PROPN
iiclr-17461	31	16	institute	institute	PROPN
iiclr-17461	31	17	of	of	ADP
iiclr-17461	31	18	certified	certify	VERB
iiclr-17461	31	19	public	public	ADJ
iiclr-17461	31	20	accountants	accountant	NOUN
iiclr-17461	31	21	(	(	PUNCT
iiclr-17461	31	22	aicpa	aicpa	PROPN
iiclr-17461	31	23	)	)	PUNCT
iiclr-17461	31	24	,	,	PUNCT
iiclr-17461	31	25	a	a	DET
iiclr-17461	31	26	nongovernmental	nongovernmental	ADJ
iiclr-17461	31	27	entity.i	entity.i	PROPN
iiclr-17461	31	28	the	the	DET
iiclr-17461	31	29	aicpa	aicpa	PROPN
iiclr-17461	31	30	established	establish	VERB
iiclr-17461	31	31	the	the	DET
iiclr-17461	31	32	financial	financial	ADJ
iiclr-17461	31	33	accounting	accounting	NOUN
iiclr-17461	31	34	standards	standards	PROPN
iiclr-17461	31	35	board	board	NOUN
iiclr-17461	31	36	(	(	PUNCT
iiclr-17461	31	37	fasb	fasb	PROPN
iiclr-17461	31	38	)	)	PUNCT
iiclr-17461	31	39	,	,	PUNCT
iiclr-17461	31	40	which	which	PRON
iiclr-17461	31	41	now	now	ADV
iiclr-17461	31	42	has	have	VERB
iiclr-17461	31	43	the	the	DET
iiclr-17461	31	44	responsibility	responsibility	NOUN
iiclr-17461	31	45	for	for	ADP
iiclr-17461	31	46	establishing	establish	VERB
iiclr-17461	31	47	the	the	DET
iiclr-17461	31	48	appropriate	appropriate	ADJ
iiclr-17461	31	49	accounting	accounting	NOUN
iiclr-17461	31	50	procedures	procedure	NOUN
iiclr-17461	31	51	for	for	ADP
iiclr-17461	31	52	use	use	NOUN
iiclr-17461	31	53	in	in	ADP
iiclr-17461	31	54	financial	financial	ADJ
iiclr-17461	31	55	statements	statement	NOUN
iiclr-17461	31	56	by	by	ADP
iiclr-17461	31	57	companies	company	NOUN
iiclr-17461	31	58	making	make	VERB
iiclr-17461	31	59	public	public	ADJ
iiclr-17461	31	60	offerings	offering	NOUN
iiclr-17461	31	61	of	of	ADP
iiclr-17461	31	62	stock	stock	NOUN
iiclr-17461	31	63	.	.	PUNCT
iiclr-17461	32	1	2	2	NUM
iiclr-17461	32	2	foreign	foreign	ADJ
iiclr-17461	32	3	companies	company	NOUN
iiclr-17461	32	4	desperately	desperately	ADV
iiclr-17461	32	5	want	want	VERB
iiclr-17461	32	6	access	access	NOUN
iiclr-17461	32	7	to	to	ADP
iiclr-17461	32	8	large	large	ADJ
iiclr-17461	32	9	u.s	u.s	PROPN
iiclr-17461	32	10	.	.	PROPN
iiclr-17461	32	11	capital	capital	NOUN
iiclr-17461	32	12	markets	market	NOUN
iiclr-17461	32	13	.	.	PUNCT
iiclr-17461	33	1	13	13	NUM
iiclr-17461	33	2	however	however	ADV
iiclr-17461	33	3	,	,	PUNCT
iiclr-17461	33	4	the	the	DET
iiclr-17461	33	5	sec	sec	PROPN
iiclr-17461	33	6	currently	currently	ADV
iiclr-17461	33	7	requires	require	VERB
iiclr-17461	33	8	foreign	foreign	ADJ
iiclr-17461	33	9	companies	company	NOUN
iiclr-17461	33	10	making	make	VERB
iiclr-17461	33	11	7	7	NUM
iiclr-17461	33	12	.	.	PUNCT
iiclr-17461	34	1	see	see	VERB
iiclr-17461	34	2	kenneth	kenneth	PROPN
iiclr-17461	34	3	s.	s.	PROPN
iiclr-17461	34	4	most	most	ADJ
iiclr-17461	34	5	,	,	PUNCT
iiclr-17461	34	6	the	the	DET
iiclr-17461	34	7	future	future	NOUN
iiclr-17461	34	8	of	of	ADP
iiclr-17461	34	9	the	the	DET
iiclr-17461	34	10	accounting	accounting	NOUN
iiclr-17461	34	11	profession	profession	NOUN
iiclr-17461	34	12	:	:	PUNCT
iiclr-17461	34	13	a	a	DET
iiclr-17461	34	14	global	global	ADJ
iiclr-17461	34	15	perspective	perspective	NOUN
iiclr-17461	34	16	52	52	NUM
iiclr-17461	34	17	(	(	PUNCT
iiclr-17461	34	18	1993	1993	NUM
iiclr-17461	34	19	)	)	PUNCT
iiclr-17461	34	20	.	.	PUNCT
iiclr-17461	35	1	8	8	X
iiclr-17461	35	2	.	.	X
iiclr-17461	35	3	see	see	VERB
iiclr-17461	35	4	i	i	PRON
iiclr-17461	35	5	d.	d.	PROPN
iiclr-17461	35	6	9	9	NUM
iiclr-17461	35	7	.	.	PUNCT
iiclr-17461	36	1	see	see	VERB
iiclr-17461	36	2	i	i	PRON
iiclr-17461	36	3	d.	d.	PROPN
iiclr-17461	36	4	at	at	ADP
iiclr-17461	36	5	52	52	NUM
iiclr-17461	36	6	-	-	SYM
iiclr-17461	36	7	53	53	NUM
iiclr-17461	36	8	.	.	PUNCT
iiclr-17461	37	1	10	10	NUM
iiclr-17461	37	2	.	.	PUNCT
iiclr-17461	38	1	see	see	PROPN
iiclr-17461	38	2	jamie	jamie	PROPN
iiclr-17461	38	3	pratt	pratt	PROPN
iiclr-17461	38	4	,	,	PUNCT
iiclr-17461	38	5	financial	financial	ADJ
iiclr-17461	38	6	accounting	accounting	NOUN
iiclr-17461	38	7	23	23	NUM
iiclr-17461	38	8	(	(	PUNCT
iiclr-17461	38	9	2d	2d	NUM
iiclr-17461	38	10	ed	ed	NOUN
iiclr-17461	38	11	.	.	PROPN
iiclr-17461	38	12	1994	1994	NUM
iiclr-17461	38	13	)	)	PUNCT
iiclr-17461	38	14	.	.	PUNCT
iiclr-17461	39	1	defining	define	VERB
iiclr-17461	39	2	the	the	DET
iiclr-17461	39	3	word	word	NOUN
iiclr-17461	39	4	accounting	accounting	NOUN
iiclr-17461	39	5	is	be	AUX
iiclr-17461	39	6	a	a	DET
iiclr-17461	39	7	difficult	difficult	ADJ
iiclr-17461	39	8	undertaking	undertaking	NOUN
iiclr-17461	39	9	.	.	PUNCT
iiclr-17461	40	1	one	one	NUM
iiclr-17461	40	2	definition	definition	NOUN
iiclr-17461	40	3	is	be	AUX
iiclr-17461	40	4	"	"	PUNCT
iiclr-17461	40	5	the	the	DET
iiclr-17461	40	6	process	process	NOUN
iiclr-17461	40	7	of	of	ADP
iiclr-17461	40	8	identifying	identifying	NOUN
iiclr-17461	40	9	,	,	PUNCT
iiclr-17461	40	10	measuring	measuring	NOUN
iiclr-17461	40	11	,	,	PUNCT
iiclr-17461	40	12	and	and	CCONJ
iiclr-17461	40	13	communicating	communicate	VERB
iiclr-17461	40	14	economic	economic	ADJ
iiclr-17461	40	15	information	information	NOUN
iiclr-17461	40	16	to	to	PART
iiclr-17461	40	17	permit	permit	VERB
iiclr-17461	40	18	informed	informed	ADJ
iiclr-17461	40	19	judgments	judgment	NOUN
iiclr-17461	40	20	and	and	CCONJ
iiclr-17461	40	21	decisions	decision	NOUN
iiclr-17461	40	22	by	by	ADP
iiclr-17461	40	23	users	user	NOUN
iiclr-17461	40	24	of	of	ADP
iiclr-17461	40	25	the	the	DET
iiclr-17461	40	26	information	information	NOUN
iiclr-17461	40	27	.	.	PUNCT
iiclr-17461	40	28	"	"	PUNCT
iiclr-17461	41	1	most	most	ADJ
iiclr-17461	41	2	,	,	PUNCT
iiclr-17461	41	3	supra	supra	ADJ
iiclr-17461	41	4	note	note	NOUN
iiclr-17461	41	5	7	7	NUM
iiclr-17461	41	6	,	,	PUNCT
iiclr-17461	41	7	at	at	ADP
iiclr-17461	41	8	5	5	NUM
iiclr-17461	41	9	(	(	PUNCT
iiclr-17461	41	10	quoting	quote	VERB
iiclr-17461	41	11	american	american	PROPN
iiclr-17461	41	12	accounting	accounting	PROPN
iiclr-17461	41	13	association	association	PROPN
iiclr-17461	41	14	,	,	PUNCT
iiclr-17461	41	15	a	a	DET
iiclr-17461	41	16	statement	statement	NOUN
iiclr-17461	41	17	of	of	ADP
iiclr-17461	41	18	basic	basic	ADJ
iiclr-17461	41	19	accounting	accounting	NOUN
iiclr-17461	41	20	theory	theory	NOUN
iiclr-17461	41	21	(	(	PUNCT
iiclr-17461	41	22	1966	1966	NUM
iiclr-17461	41	23	)	)	PUNCT
iiclr-17461	41	24	)	)	PUNCT
iiclr-17461	41	25	.	.	PUNCT
iiclr-17461	42	1	11	11	NUM
iiclr-17461	42	2	.	.	X
iiclr-17461	43	1	see	see	VERB
iiclr-17461	43	2	pratt	pratt	PROPN
iiclr-17461	43	3	,	,	PUNCT
iiclr-17461	43	4	supra	supra	PROPN
iiclr-17461	43	5	note	note	PROPN
iiclr-17461	43	6	10	10	NUM
iiclr-17461	43	7	,	,	PUNCT
iiclr-17461	43	8	at	at	ADP
iiclr-17461	43	9	23	23	NUM
iiclr-17461	43	10	.	.	PUNCT
iiclr-17461	44	1	12	12	NUM
iiclr-17461	44	2	.	.	PUNCT
iiclr-17461	45	1	see	see	VERB
iiclr-17461	45	2	i	i	PRON
iiclr-17461	45	3	d.	d.	PROPN
iiclr-17461	45	4	the	the	DET
iiclr-17461	45	5	fasb	fasb	PROPN
iiclr-17461	45	6	has	have	AUX
iiclr-17461	45	7	had	have	VERB
iiclr-17461	45	8	several	several	ADJ
iiclr-17461	45	9	predecessors	predecessor	NOUN
iiclr-17461	45	10	.	.	PUNCT
iiclr-17461	46	1	the	the	DET
iiclr-17461	46	2	committee	committee	NOUN
iiclr-17461	46	3	on	on	ADP
iiclr-17461	46	4	accounting	accounting	NOUN
iiclr-17461	46	5	procedures	procedure	NOUN
iiclr-17461	46	6	governed	govern	VERB
iiclr-17461	46	7	from	from	ADP
iiclr-17461	46	8	1939	1939	NUM
iiclr-17461	46	9	-	-	SYM
iiclr-17461	46	10	1959	1959	NUM
iiclr-17461	46	11	,	,	PUNCT
iiclr-17461	46	12	and	and	CCONJ
iiclr-17461	46	13	the	the	DET
iiclr-17461	46	14	accounting	accounting	NOUN
iiclr-17461	46	15	principles	principle	NOUN
iiclr-17461	46	16	board	board	NOUN
iiclr-17461	46	17	from	from	ADP
iiclr-17461	46	18	1959	1959	NUM
iiclr-17461	46	19	-	-	SYM
iiclr-17461	46	20	1971	1971	NUM
iiclr-17461	46	21	.	.	PUNCT
iiclr-17461	47	1	see	see	VERB
iiclr-17461	47	2	i	i	PRON
iiclr-17461	47	3	d.	d.	PROPN
iiclr-17461	47	4	the	the	DET
iiclr-17461	47	5	fasb	fasb	PROPN
iiclr-17461	47	6	was	be	AUX
iiclr-17461	47	7	established	establish	VERB
iiclr-17461	47	8	in	in	ADP
iiclr-17461	47	9	1973	1973	NUM
iiclr-17461	47	10	.	.	PUNCT
iiclr-17461	48	1	see	see	VERB
iiclr-17461	48	2	i	i	PRON
iiclr-17461	48	3	d.	d.	PROPN
iiclr-17461	48	4	for	for	ADP
iiclr-17461	48	5	more	more	ADJ
iiclr-17461	48	6	on	on	ADP
iiclr-17461	48	7	the	the	DET
iiclr-17461	48	8	fasb	fasb	NOUN
iiclr-17461	48	9	's	's	PART
iiclr-17461	48	10	standard	standard	ADJ
iiclr-17461	48	11	setting	setting	NOUN
iiclr-17461	48	12	process	process	NOUN
iiclr-17461	48	13	,	,	PUNCT
iiclr-17461	48	14	see	see	VERB
iiclr-17461	48	15	infra	infra	NOUN
iiclr-17461	48	16	part	part	NOUN
iiclr-17461	48	17	i.	i.	NOUN
iiclr-17461	48	18	13	13	NUM
iiclr-17461	48	19	.	.	PUNCT
iiclr-17461	49	1	the	the	DET
iiclr-17461	49	2	combined	combined	ADJ
iiclr-17461	49	3	volume	volume	NOUN
iiclr-17461	49	4	of	of	ADP
iiclr-17461	49	5	the	the	DET
iiclr-17461	49	6	new	new	PROPN
iiclr-17461	49	7	york	york	PROPN
iiclr-17461	49	8	stock	stock	PROPN
iiclr-17461	49	9	exchange	exchange	PROPN
iiclr-17461	49	10	,	,	PUNCT
iiclr-17461	49	11	american	american	PROPN
iiclr-17461	49	12	stock	stock	PROPN
iiclr-17461	49	13	exchange	exchange	PROPN
iiclr-17461	49	14	,	,	PUNCT
iiclr-17461	49	15	and	and	CCONJ
iiclr-17461	49	16	the	the	DET
iiclr-17461	49	17	nasdaq	nasdaq	NOUN
iiclr-17461	49	18	reaches	reach	VERB
iiclr-17461	49	19	close	close	ADV
iiclr-17461	49	20	to	to	PART
iiclr-17461	49	21	$	$	SYM
iiclr-17461	49	22	4	4	NUM
iiclr-17461	49	23	trillion	trillion	NUM
iiclr-17461	49	24	dollars	dollar	NOUN
iiclr-17461	49	25	annually	annually	ADV
iiclr-17461	49	26	.	.	PUNCT
iiclr-17461	50	1	see	see	VERB
iiclr-17461	50	2	stephen	stephen	PROPN
iiclr-17461	50	3	j.	j.	PROPN
iiclr-17461	50	4	choi	choi	PROPN
iiclr-17461	50	5	&	&	CCONJ
iiclr-17461	50	6	andrew	andrew	PROPN
iiclr-17461	50	7	t.	t.	PROPN
iiclr-17461	50	8	guzman	guzman	PROPN
iiclr-17461	50	9	,	,	PUNCT
iiclr-17461	50	10	the	the	DET
iiclr-17461	50	11	dangerous	dangerous	ADJ
iiclr-17461	50	12	extraterritoriality	extraterritoriality	NOUN
iiclr-17461	50	13	of	of	ADP
iiclr-17461	50	14	american	american	ADJ
iiclr-17461	50	15	securities	security	NOUN
iiclr-17461	50	16	law	law	NOUN
iiclr-17461	50	17	,	,	PUNCT
iiclr-17461	50	18	17	17	NUM
iiclr-17461	50	19	nw	nw	PROPN
iiclr-17461	50	20	.	.	PROPN
iiclr-17461	51	1	j.	j.	PROPN
iiclr-17461	51	2	int'l	int'l	PROPN
iiclr-17461	52	1	[	[	X
iiclr-17461	52	2	vol	vol	NOUN
iiclr-17461	52	3	.	.	PUNCT
iiclr-17461	53	1	9:1	9:1	NUM
iiclr-17461	53	2	1998	1998	NUM
iiclr-17461	53	3	]	]	PUNCT
iiclr-17461	53	4	international	international	ADJ
iiclr-17461	53	5	accounting	accounting	NOUN
iiclr-17461	53	6	standards	standard	NOUN
iiclr-17461	53	7	public	public	ADJ
iiclr-17461	53	8	offerings	offering	NOUN
iiclr-17461	53	9	of	of	ADP
iiclr-17461	53	10	stock	stock	NOUN
iiclr-17461	53	11	in	in	ADP
iiclr-17461	53	12	the	the	DET
iiclr-17461	53	13	united	united	PROPN
iiclr-17461	53	14	states	states	PROPN
iiclr-17461	53	15	to	to	PART
iiclr-17461	53	16	file	file	VERB
iiclr-17461	53	17	financial	financial	ADJ
iiclr-17461	53	18	statements1	statements1	NOUN
iiclr-17461	53	19	4	4	NUM
iiclr-17461	53	20	prepared	prepare	VERB
iiclr-17461	53	21	in	in	ADP
iiclr-17461	53	22	accordance	accordance	NOUN
iiclr-17461	53	23	with	with	ADP
iiclr-17461	53	24	u.s	u.s	PROPN
iiclr-17461	53	25	.	.	PROPN
iiclr-17461	53	26	gaap	gaap	PROPN
iiclr-17461	53	27	or	or	CCONJ
iiclr-17461	53	28	to	to	PART
iiclr-17461	53	29	reconcile	reconcile	VERB
iiclr-17461	53	30	their	their	PRON
iiclr-17461	53	31	financial	financial	ADJ
iiclr-17461	53	32	statements	statement	NOUN
iiclr-17461	53	33	to	to	ADP
iiclr-17461	53	34	u.s	u.s	PROPN
iiclr-17461	53	35	.	.	PROPN
iiclr-17461	53	36	gaap	gaap	PROPN
iiclr-17461	53	37	.	.	PUNCT
iiclr-17461	53	38	'	'	PUNCT
iiclr-17461	54	1	5	5	NUM
iiclr-17461	54	2	in	in	ADP
iiclr-17461	54	3	order	order	NOUN
iiclr-17461	54	4	to	to	PART
iiclr-17461	54	5	comply	comply	VERB
iiclr-17461	54	6	with	with	ADP
iiclr-17461	54	7	sec	sec	PROPN
iiclr-17461	54	8	regulations	regulation	NOUN
iiclr-17461	54	9	,	,	PUNCT
iiclr-17461	54	10	a	a	DET
iiclr-17461	54	11	foreign	foreign	ADJ
iiclr-17461	54	12	company	company	NOUN
iiclr-17461	54	13	must	must	AUX
iiclr-17461	54	14	provide	provide	VERB
iiclr-17461	54	15	audited	audit	VERB
iiclr-17461	54	16	balance	balance	NOUN
iiclr-17461	54	17	sheets	sheet	NOUN
iiclr-17461	54	18	for	for	ADP
iiclr-17461	54	19	the	the	DET
iiclr-17461	54	20	two	two	NUM
iiclr-17461	54	21	most	most	ADV
iiclr-17461	54	22	recent	recent	ADJ
iiclr-17461	54	23	fiscal	fiscal	ADJ
iiclr-17461	54	24	years	year	NOUN
iiclr-17461	54	25	.	.	PUNCT
iiclr-17461	55	1	6	6	NUM
iiclr-17461	55	2	in	in	ADP
iiclr-17461	55	3	addition	addition	NOUN
iiclr-17461	55	4	,	,	PUNCT
iiclr-17461	55	5	the	the	DET
iiclr-17461	55	6	company	company	NOUN
iiclr-17461	55	7	must	must	AUX
iiclr-17461	55	8	provide	provide	VERB
iiclr-17461	55	9	audited	audit	VERB
iiclr-17461	55	10	statements	statement	NOUN
iiclr-17461	55	11	of	of	ADP
iiclr-17461	55	12	income	income	NOUN
iiclr-17461	55	13	and	and	CCONJ
iiclr-17461	55	14	cash	cash	NOUN
iiclr-17461	55	15	flows	flow	NOUN
iiclr-17461	55	16	for	for	ADP
iiclr-17461	55	17	each	each	PRON
iiclr-17461	55	18	of	of	ADP
iiclr-17461	55	19	the	the	DET
iiclr-17461	55	20	past	past	ADJ
iiclr-17461	55	21	three	three	NUM
iiclr-17461	55	22	fiscal	fiscal	ADJ
iiclr-17461	55	23	years	year	NOUN
iiclr-17461	55	24	.	.	PUNCT
iiclr-17461	55	25	'	'	PUNCT
iiclr-17461	56	1	"	"	PUNCT
iiclr-17461	56	2	most	most	ADJ
iiclr-17461	56	3	foreign	foreign	ADJ
iiclr-17461	56	4	companies	company	NOUN
iiclr-17461	56	5	prepare	prepare	VERB
iiclr-17461	56	6	their	their	PRON
iiclr-17461	56	7	financial	financial	ADJ
iiclr-17461	56	8	statements	statement	NOUN
iiclr-17461	56	9	in	in	ADP
iiclr-17461	56	10	accordance	accordance	NOUN
iiclr-17461	56	11	with	with	ADP
iiclr-17461	56	12	either	either	CCONJ
iiclr-17461	56	13	international	international	ADJ
iiclr-17461	56	14	accounting	accounting	NOUN
iiclr-17461	56	15	standards	standard	NOUN
iiclr-17461	56	16	or	or	CCONJ
iiclr-17461	56	17	the	the	DET
iiclr-17461	56	18	accounting	accounting	NOUN
iiclr-17461	56	19	standards	standard	NOUN
iiclr-17461	56	20	of	of	ADP
iiclr-17461	56	21	the	the	DET
iiclr-17461	56	22	company	company	NOUN
iiclr-17461	56	23	's	's	PART
iiclr-17461	56	24	home	home	NOUN
iiclr-17461	56	25	country	country	NOUN
iiclr-17461	56	26	.	.	PUNCT
iiclr-17461	56	27	'	'	PUNCT
iiclr-17461	57	1	8	8	NUM
iiclr-17461	57	2	in	in	ADP
iiclr-17461	57	3	other	other	ADJ
iiclr-17461	57	4	words	word	NOUN
iiclr-17461	57	5	,	,	PUNCT
iiclr-17461	57	6	foreign	foreign	ADJ
iiclr-17461	57	7	companies	company	NOUN
iiclr-17461	57	8	use	use	VERB
iiclr-17461	57	9	different	different	ADJ
iiclr-17461	57	10	rules	rule	NOUN
iiclr-17461	57	11	when	when	SCONJ
iiclr-17461	57	12	preparing	prepare	VERB
iiclr-17461	57	13	their	their	PRON
iiclr-17461	57	14	financial	financial	ADJ
iiclr-17461	57	15	statements	statement	NOUN
iiclr-17461	57	16	than	than	SCONJ
iiclr-17461	57	17	do	do	VERB
iiclr-17461	57	18	their	their	PRON
iiclr-17461	57	19	u.s	u.s	PROPN
iiclr-17461	57	20	.	.	PROPN
iiclr-17461	57	21	counterparts	counterpart	NOUN
iiclr-17461	57	22	.	.	PUNCT
iiclr-17461	58	1	thus	thus	ADV
iiclr-17461	58	2	,	,	PUNCT
iiclr-17461	58	3	in	in	ADP
iiclr-17461	58	4	order	order	NOUN
iiclr-17461	58	5	to	to	PART
iiclr-17461	58	6	make	make	VERB
iiclr-17461	58	7	a	a	DET
iiclr-17461	58	8	public	public	ADJ
iiclr-17461	58	9	offering	offering	NOUN
iiclr-17461	58	10	of	of	ADP
iiclr-17461	58	11	stock	stock	NOUN
iiclr-17461	58	12	in	in	ADP
iiclr-17461	58	13	the	the	DET
iiclr-17461	58	14	united	united	PROPN
iiclr-17461	58	15	states	states	PROPN
iiclr-17461	58	16	,	,	PUNCT
iiclr-17461	58	17	a	a	DET
iiclr-17461	58	18	foreign	foreign	ADJ
iiclr-17461	58	19	company	company	NOUN
iiclr-17461	58	20	must	must	AUX
iiclr-17461	58	21	first	first	ADV
iiclr-17461	58	22	prepare	prepare	VERB
iiclr-17461	58	23	its	its	PRON
iiclr-17461	58	24	financial	financial	ADJ
iiclr-17461	58	25	statements	statement	NOUN
iiclr-17461	58	26	using	use	VERB
iiclr-17461	58	27	its	its	PRON
iiclr-17461	58	28	"	"	PUNCT
iiclr-17461	58	29	home	home	NOUN
iiclr-17461	58	30	"	"	PUNCT
iiclr-17461	58	31	accounting	accounting	NOUN
iiclr-17461	58	32	standards	standard	NOUN
iiclr-17461	58	33	.	.	PUNCT
iiclr-17461	59	1	the	the	DET
iiclr-17461	59	2	company	company	NOUN
iiclr-17461	59	3	must	must	AUX
iiclr-17461	59	4	then	then	ADV
iiclr-17461	59	5	prepare	prepare	VERB
iiclr-17461	59	6	the	the	DET
iiclr-17461	59	7	financial	financial	ADJ
iiclr-17461	59	8	statements	statement	NOUN
iiclr-17461	59	9	again	again	ADV
iiclr-17461	59	10	in	in	ADP
iiclr-17461	59	11	accordance	accordance	NOUN
iiclr-17461	59	12	with	with	ADP
iiclr-17461	59	13	u.s	u.s	PROPN
iiclr-17461	59	14	.	.	PROPN
iiclr-17461	59	15	gaap	gaap	PROPN
iiclr-17461	59	16	.	.	PUNCT
iiclr-17461	60	1	u.s	u.s	PROPN
iiclr-17461	60	2	.	.	PROPN
iiclr-17461	60	3	gaap	gaap	PROPN
iiclr-17461	60	4	tends	tend	VERB
iiclr-17461	60	5	to	to	PART
iiclr-17461	60	6	be	be	AUX
iiclr-17461	60	7	more	more	ADV
iiclr-17461	60	8	complicated	complicated	ADJ
iiclr-17461	60	9	and	and	CCONJ
iiclr-17461	60	10	requires	require	VERB
iiclr-17461	60	11	more	more	ADJ
iiclr-17461	60	12	disclosures	disclosure	NOUN
iiclr-17461	60	13	than	than	ADP
iiclr-17461	60	14	most	most	ADJ
iiclr-17461	60	15	other	other	ADJ
iiclr-17461	60	16	l.	l.	PROPN
iiclr-17461	60	17	&	&	CCONJ
iiclr-17461	60	18	bus	bus	PROPN
iiclr-17461	60	19	.	.	PUNCT
iiclr-17461	61	1	207	207	NUM
iiclr-17461	61	2	(	(	PUNCT
iiclr-17461	61	3	1996	1996	NUM
iiclr-17461	61	4	)	)	PUNCT
iiclr-17461	61	5	.	.	PUNCT
iiclr-17461	62	1	14	14	NUM
iiclr-17461	62	2	.	.	PUNCT
iiclr-17461	62	3	jamie	jamie	PROPN
iiclr-17461	62	4	pratt	pratt	PROPN
iiclr-17461	62	5	explains	explain	VERB
iiclr-17461	62	6	the	the	DET
iiclr-17461	62	7	four	four	NUM
iiclr-17461	62	8	basic	basic	ADJ
iiclr-17461	62	9	financial	financial	ADJ
iiclr-17461	62	10	statements	statement	NOUN
iiclr-17461	62	11	as	as	ADP
iiclr-17461	62	12	:	:	PUNCT
iiclr-17461	62	13	(	(	PUNCT
iiclr-17461	62	14	1	1	X
iiclr-17461	62	15	)	)	PUNCT
iiclr-17461	62	16	the	the	DET
iiclr-17461	62	17	balance	balance	NOUN
iiclr-17461	62	18	sheet	sheet	NOUN
iiclr-17461	62	19	,	,	PUNCT
iiclr-17461	62	20	(	(	PUNCT
iiclr-17461	62	21	2	2	X
iiclr-17461	62	22	)	)	PUNCT
iiclr-17461	62	23	the	the	DET
iiclr-17461	62	24	income	income	NOUN
iiclr-17461	62	25	statement	statement	NOUN
iiclr-17461	62	26	,	,	PUNCT
iiclr-17461	62	27	(	(	PUNCT
iiclr-17461	62	28	3	3	X
iiclr-17461	62	29	)	)	PUNCT
iiclr-17461	62	30	the	the	DET
iiclr-17461	62	31	statement	statement	NOUN
iiclr-17461	62	32	of	of	ADP
iiclr-17461	62	33	retained	retain	VERB
iiclr-17461	62	34	earnings	earning	NOUN
iiclr-17461	62	35	,	,	PUNCT
iiclr-17461	62	36	and	and	CCONJ
iiclr-17461	62	37	(	(	PUNCT
iiclr-17461	62	38	4	4	X
iiclr-17461	62	39	)	)	PUNCT
iiclr-17461	62	40	the	the	DET
iiclr-17461	62	41	statement	statement	NOUN
iiclr-17461	62	42	of	of	ADP
iiclr-17461	62	43	cash	cash	NOUN
iiclr-17461	62	44	flows	flow	NOUN
iiclr-17461	62	45	.	.	PUNCT
iiclr-17461	63	1	the	the	DET
iiclr-17461	63	2	balance	balance	NOUN
iiclr-17461	63	3	sheet	sheet	NOUN
iiclr-17461	63	4	lists	list	VERB
iiclr-17461	63	5	the	the	DET
iiclr-17461	63	6	assets	asset	NOUN
iiclr-17461	63	7	,	,	PUNCT
iiclr-17461	63	8	liabilities	liability	NOUN
iiclr-17461	63	9	,	,	PUNCT
iiclr-17461	63	10	and	and	CCONJ
iiclr-17461	63	11	stockholder	stockholder	NOUN
iiclr-17461	63	12	's	's	PART
iiclr-17461	63	13	equity	equity	NOUN
iiclr-17461	63	14	of	of	ADP
iiclr-17461	63	15	a	a	DET
iiclr-17461	63	16	company	company	NOUN
iiclr-17461	63	17	at	at	ADP
iiclr-17461	63	18	a	a	DET
iiclr-17461	63	19	given	give	VERB
iiclr-17461	63	20	point	point	NOUN
iiclr-17461	63	21	in	in	ADP
iiclr-17461	63	22	time	time	NOUN
iiclr-17461	63	23	.	.	PUNCT
iiclr-17461	64	1	the	the	DET
iiclr-17461	64	2	income	income	NOUN
iiclr-17461	64	3	statement	statement	NOUN
iiclr-17461	64	4	contains	contain	VERB
iiclr-17461	64	5	the	the	DET
iiclr-17461	64	6	revenues	revenue	NOUN
iiclr-17461	64	7	earned	earn	VERB
iiclr-17461	64	8	and	and	CCONJ
iiclr-17461	64	9	expenses	expense	NOUN
iiclr-17461	64	10	incurred	incur	VERB
iiclr-17461	64	11	by	by	ADP
iiclr-17461	64	12	a	a	DET
iiclr-17461	64	13	company	company	NOUN
iiclr-17461	64	14	over	over	ADP
iiclr-17461	64	15	a	a	DET
iiclr-17461	64	16	period	period	NOUN
iiclr-17461	64	17	of	of	ADP
iiclr-17461	64	18	time	time	NOUN
iiclr-17461	64	19	.	.	PUNCT
iiclr-17461	64	20	.	.	PUNCT
iiclr-17461	64	21	.	.	PUNCT
iiclr-17461	64	22	.	.	PUNCT
iiclr-17461	65	1	the	the	DET
iiclr-17461	65	2	statement	statement	NOUN
iiclr-17461	65	3	of	of	ADP
iiclr-17461	65	4	retained	retain	VERB
iiclr-17461	65	5	earnings	earning	NOUN
iiclr-17461	65	6	reconciles	reconcile	VERB
iiclr-17461	65	7	the	the	DET
iiclr-17461	65	8	retained	retain	VERB
iiclr-17461	65	9	earnings	earning	NOUN
iiclr-17461	65	10	amount	amount	NOUN
iiclr-17461	65	11	from	from	ADP
iiclr-17461	65	12	one	one	NUM
iiclr-17461	65	13	period	period	NOUN
iiclr-17461	65	14	to	to	ADP
iiclr-17461	65	15	the	the	DET
iiclr-17461	65	16	next	next	ADJ
iiclr-17461	65	17	.	.	PUNCT
iiclr-17461	66	1	the	the	DET
iiclr-17461	66	2	statement	statement	NOUN
iiclr-17461	66	3	of	of	ADP
iiclr-17461	66	4	cash	cash	NOUN
iiclr-17461	66	5	flows	flow	NOUN
iiclr-17461	66	6	reconciles	reconcile	VERB
iiclr-17461	66	7	the	the	DET
iiclr-17461	66	8	cash	cash	NOUN
iiclr-17461	66	9	amount	amount	NOUN
iiclr-17461	66	10	from	from	ADP
iiclr-17461	66	11	one	one	NUM
iiclr-17461	66	12	period	period	NOUN
iiclr-17461	66	13	to	to	ADP
iiclr-17461	66	14	the	the	DET
iiclr-17461	66	15	next	next	ADJ
iiclr-17461	66	16	.	.	PUNCT
iiclr-17461	67	1	pratt	pratt	PROPN
iiclr-17461	67	2	,	,	PUNCT
iiclr-17461	67	3	supra	supra	PROPN
iiclr-17461	67	4	note	note	PROPN
iiclr-17461	67	5	10	10	NUM
iiclr-17461	67	6	,	,	PUNCT
iiclr-17461	67	7	at	at	ADP
iiclr-17461	67	8	28	28	NUM
iiclr-17461	67	9	.	.	PUNCT
iiclr-17461	67	10	15	15	NUM
iiclr-17461	67	11	.	.	NOUN
iiclr-17461	67	12	17	17	NUM
iiclr-17461	67	13	c.f.r	c.f.r	NOUN
iiclr-17461	67	14	.	.	PUNCT
iiclr-17461	68	1	§	§	PROPN
iiclr-17461	68	2	210.4	210.4	NUM
iiclr-17461	68	3	-	-	PUNCT
iiclr-17461	68	4	01(a)(2	01(a)(2	NUM
iiclr-17461	68	5	)	)	PUNCT
iiclr-17461	68	6	(	(	PUNCT
iiclr-17461	68	7	1997	1997	NUM
iiclr-17461	68	8	)	)	PUNCT
iiclr-17461	68	9	.	.	PUNCT
iiclr-17461	69	1	for	for	ADP
iiclr-17461	69	2	the	the	DET
iiclr-17461	69	3	exact	exact	ADJ
iiclr-17461	69	4	forms	form	NOUN
iiclr-17461	69	5	a	a	DET
iiclr-17461	69	6	foreign	foreign	ADJ
iiclr-17461	69	7	registrant	registrant	NOUN
iiclr-17461	69	8	must	must	AUX
iiclr-17461	69	9	file	file	VERB
iiclr-17461	69	10	,	,	PUNCT
iiclr-17461	69	11	as	as	ADV
iiclr-17461	69	12	well	well	ADV
iiclr-17461	69	13	as	as	ADP
iiclr-17461	69	14	other	other	ADJ
iiclr-17461	69	15	general	general	ADJ
iiclr-17461	69	16	filing	filing	NOUN
iiclr-17461	69	17	requirements	requirement	NOUN
iiclr-17461	69	18	,	,	PUNCT
iiclr-17461	69	19	see	see	VERB
iiclr-17461	69	20	m.	m.	NOUN
iiclr-17461	69	21	elizabeth	elizabeth	PROPN
iiclr-17461	69	22	rader	rader	PROPN
iiclr-17461	69	23	,	,	PUNCT
iiclr-17461	69	24	accounting	accounting	NOUN
iiclr-17461	69	25	issues	issue	NOUN
iiclr-17461	69	26	in	in	ADP
iiclr-17461	69	27	cross	cross	ADJ
iiclr-17461	69	28	-	-	ADJ
iiclr-17461	69	29	border	border	ADJ
iiclr-17461	69	30	securities	security	NOUN
iiclr-17461	69	31	offerings	offering	NOUN
iiclr-17461	69	32	,	,	PUNCT
iiclr-17461	69	33	17	17	NUM
iiclr-17461	69	34	fordham	fordham	PROPN
iiclr-17461	69	35	int'l	int'l	PROPN
iiclr-17461	69	36	l.j	l.j	PROPN
iiclr-17461	69	37	.	.	PROPN
iiclr-17461	70	1	s129	s129	PROPN
iiclr-17461	70	2	(	(	PUNCT
iiclr-17461	70	3	1994	1994	NUM
iiclr-17461	70	4	)	)	PUNCT
iiclr-17461	70	5	.	.	PUNCT
iiclr-17461	71	1	16	16	NUM
iiclr-17461	71	2	.	.	X
iiclr-17461	72	1	17	17	NUM
iiclr-17461	72	2	c.f.r	c.f.r	NOUN
iiclr-17461	72	3	.	.	PUNCT
iiclr-17461	73	1	§	§	PROPN
iiclr-17461	73	2	210.3	210.3	NUM
iiclr-17461	73	3	-	-	PUNCT
iiclr-17461	73	4	19(a)(1	19(a)(1	NUM
iiclr-17461	73	5	)	)	PUNCT
iiclr-17461	73	6	.	.	PUNCT
iiclr-17461	74	1	17	17	NUM
iiclr-17461	74	2	.	.	NOUN
iiclr-17461	74	3	17	17	NUM
iiclr-17461	74	4	c.f.r	c.f.r	NOUN
iiclr-17461	74	5	.	.	PUNCT
iiclr-17461	75	1	§	§	PROPN
iiclr-17461	75	2	210.3	210.3	NUM
iiclr-17461	75	3	-	-	PUNCT
iiclr-17461	75	4	19(a)(2	19(a)(2	NUM
iiclr-17461	75	5	)	)	PUNCT
iiclr-17461	75	6	.	.	PUNCT
iiclr-17461	76	1	18	18	NUM
iiclr-17461	76	2	.	.	PUNCT
iiclr-17461	77	1	aside	aside	ADV
iiclr-17461	77	2	from	from	ADP
iiclr-17461	77	3	ias	ias	PROPN
iiclr-17461	77	4	,	,	PUNCT
iiclr-17461	77	5	the	the	DET
iiclr-17461	77	6	accounting	accounting	NOUN
iiclr-17461	77	7	standards	standard	NOUN
iiclr-17461	77	8	for	for	ADP
iiclr-17461	77	9	the	the	DET
iiclr-17461	77	10	countries	country	NOUN
iiclr-17461	77	11	of	of	ADP
iiclr-17461	77	12	the	the	DET
iiclr-17461	77	13	world	world	NOUN
iiclr-17461	77	14	can	can	AUX
iiclr-17461	77	15	be	be	AUX
iiclr-17461	77	16	divided	divide	VERB
iiclr-17461	77	17	into	into	ADP
iiclr-17461	77	18	four	four	NUM
iiclr-17461	77	19	particular	particular	ADJ
iiclr-17461	77	20	factions	faction	NOUN
iiclr-17461	77	21	based	base	VERB
iiclr-17461	77	22	on	on	ADP
iiclr-17461	77	23	the	the	DET
iiclr-17461	77	24	similarities	similarity	NOUN
iiclr-17461	77	25	of	of	ADP
iiclr-17461	77	26	their	their	PRON
iiclr-17461	77	27	accounting	accounting	NOUN
iiclr-17461	77	28	practices	practice	NOUN
iiclr-17461	77	29	.	.	PUNCT
iiclr-17461	78	1	first	first	ADV
iiclr-17461	78	2	,	,	PUNCT
iiclr-17461	78	3	the	the	DET
iiclr-17461	78	4	british	british	ADJ
iiclr-17461	78	5	-	-	PUNCT
iiclr-17461	78	6	american	american	ADJ
iiclr-17461	78	7	model	model	NOUN
iiclr-17461	78	8	,	,	PUNCT
iiclr-17461	78	9	which	which	PRON
iiclr-17461	78	10	includes	include	VERB
iiclr-17461	78	11	the	the	DET
iiclr-17461	78	12	united	united	ADJ
iiclr-17461	78	13	kingdom	kingdom	PROPN
iiclr-17461	78	14	,	,	PUNCT
iiclr-17461	78	15	the	the	DET
iiclr-17461	78	16	united	united	PROPN
iiclr-17461	78	17	states	states	PROPN
iiclr-17461	78	18	,	,	PUNCT
iiclr-17461	78	19	and	and	CCONJ
iiclr-17461	78	20	the	the	DET
iiclr-17461	78	21	netherlands	netherlands	PROPN
iiclr-17461	78	22	,	,	PUNCT
iiclr-17461	78	23	focuses	focus	VERB
iiclr-17461	78	24	its	its	PRON
iiclr-17461	78	25	accounting	accounting	NOUN
iiclr-17461	78	26	procedures	procedure	NOUN
iiclr-17461	78	27	on	on	ADP
iiclr-17461	78	28	the	the	DET
iiclr-17461	78	29	needs	need	NOUN
iiclr-17461	78	30	of	of	ADP
iiclr-17461	78	31	investors	investor	NOUN
iiclr-17461	78	32	and	and	CCONJ
iiclr-17461	78	33	creditors	creditor	NOUN
iiclr-17461	78	34	.	.	PUNCT
iiclr-17461	79	1	see	see	VERB
iiclr-17461	79	2	mueller	mueller	PROPN
iiclr-17461	79	3	et	et	PROPN
iiclr-17461	79	4	al	al	PROPN
iiclr-17461	79	5	.	.	PROPN
iiclr-17461	79	6	,	,	PUNCT
iiclr-17461	79	7	accounting	account	VERB
iiclr-17461	79	8	:	:	PUNCT
iiclr-17461	79	9	an	an	DET
iiclr-17461	79	10	international	international	ADJ
iiclr-17461	79	11	perspecrive	perspecrive	ADJ
iiclr-17461	79	12	8	8	NUM
iiclr-17461	79	13	,	,	PUNCT
iiclr-17461	79	14	11	11	NUM
iiclr-17461	79	15	(	(	PUNCT
iiclr-17461	79	16	1994	1994	NUM
iiclr-17461	79	17	)	)	PUNCT
iiclr-17461	79	18	.	.	PUNCT
iiclr-17461	80	1	second	second	ADV
iiclr-17461	80	2	,	,	PUNCT
iiclr-17461	80	3	there	there	PRON
iiclr-17461	80	4	is	be	VERB
iiclr-17461	80	5	the	the	DET
iiclr-17461	80	6	continental	continental	ADJ
iiclr-17461	80	7	model	model	NOUN
iiclr-17461	80	8	which	which	PRON
iiclr-17461	80	9	is	be	AUX
iiclr-17461	80	10	used	use	VERB
iiclr-17461	80	11	by	by	ADP
iiclr-17461	80	12	most	most	ADJ
iiclr-17461	80	13	of	of	ADP
iiclr-17461	80	14	europe	europe	PROPN
iiclr-17461	80	15	and	and	CCONJ
iiclr-17461	80	16	japan	japan	PROPN
iiclr-17461	80	17	.	.	PUNCT
iiclr-17461	81	1	see	see	VERB
iiclr-17461	81	2	i	i	PRON
iiclr-17461	81	3	d.	d.	PROPN
iiclr-17461	81	4	at	at	ADP
iiclr-17461	81	5	11	11	NUM
iiclr-17461	81	6	.	.	PUNCT
iiclr-17461	82	1	accounting	accounting	NOUN
iiclr-17461	82	2	procedures	procedure	NOUN
iiclr-17461	82	3	in	in	ADP
iiclr-17461	82	4	the	the	DET
iiclr-17461	82	5	continental	continental	ADJ
iiclr-17461	82	6	model	model	NOUN
iiclr-17461	82	7	are	be	AUX
iiclr-17461	82	8	legalistic	legalistic	ADJ
iiclr-17461	82	9	in	in	ADP
iiclr-17461	82	10	nature	nature	NOUN
iiclr-17461	82	11	and	and	CCONJ
iiclr-17461	82	12	are	be	AUX
iiclr-17461	82	13	designed	design	VERB
iiclr-17461	82	14	to	to	PART
iiclr-17461	82	15	satisfy	satisfy	VERB
iiclr-17461	82	16	government	government	NOUN
iiclr-17461	82	17	imposed	impose	VERB
iiclr-17461	82	18	regulations	regulation	NOUN
iiclr-17461	82	19	.	.	PUNCT
iiclr-17461	83	1	see	see	VERB
iiclr-17461	83	2	i	i	PRON
iiclr-17461	83	3	d.	d.	PROPN
iiclr-17461	83	4	the	the	DET
iiclr-17461	83	5	third	third	ADJ
iiclr-17461	83	6	model	model	NOUN
iiclr-17461	83	7	is	be	AUX
iiclr-17461	83	8	the	the	DET
iiclr-17461	83	9	south	south	ADJ
iiclr-17461	83	10	american	american	ADJ
iiclr-17461	83	11	model	model	PROPN
iiclr-17461	83	12	.	.	PUNCT
iiclr-17461	84	1	this	this	DET
iiclr-17461	84	2	faction	faction	NOUN
iiclr-17461	84	3	,	,	PUNCT
iiclr-17461	84	4	which	which	PRON
iiclr-17461	84	5	includes	include	VERB
iiclr-17461	84	6	nearly	nearly	ADV
iiclr-17461	84	7	all	all	PRON
iiclr-17461	84	8	of	of	ADP
iiclr-17461	84	9	south	south	PROPN
iiclr-17461	84	10	america	america	PROPN
iiclr-17461	84	11	,	,	PUNCT
iiclr-17461	84	12	is	be	AUX
iiclr-17461	84	13	characterized	characterize	VERB
iiclr-17461	84	14	by	by	ADP
iiclr-17461	84	15	its	its	PRON
iiclr-17461	84	16	persistent	persistent	ADJ
iiclr-17461	84	17	use	use	NOUN
iiclr-17461	84	18	of	of	ADP
iiclr-17461	84	19	accounting	accounting	NOUN
iiclr-17461	84	20	adjustments	adjustment	NOUN
iiclr-17461	84	21	for	for	ADP
iiclr-17461	84	22	inflation	inflation	NOUN
iiclr-17461	84	23	.	.	PUNCT
iiclr-17461	85	1	see	see	VERB
iiclr-17461	85	2	i	i	PRON
iiclr-17461	85	3	d.	d.	PROPN
iiclr-17461	85	4	the	the	DET
iiclr-17461	85	5	final	final	ADJ
iiclr-17461	85	6	model	model	NOUN
iiclr-17461	85	7	is	be	AUX
iiclr-17461	85	8	the	the	DET
iiclr-17461	85	9	mixedeconomy	mixedeconomy	NOUN
iiclr-17461	85	10	model	model	NOUN
iiclr-17461	85	11	.	.	PUNCT
iiclr-17461	86	1	the	the	DET
iiclr-17461	86	2	mixed	mix	VERB
iiclr-17461	86	3	-	-	PUNCT
iiclr-17461	86	4	economy	economy	NOUN
iiclr-17461	86	5	model	model	NOUN
iiclr-17461	86	6	is	be	AUX
iiclr-17461	86	7	used	use	VERB
iiclr-17461	86	8	by	by	ADP
iiclr-17461	86	9	many	many	ADJ
iiclr-17461	86	10	countries	country	NOUN
iiclr-17461	86	11	of	of	ADP
iiclr-17461	86	12	the	the	DET
iiclr-17461	86	13	former	former	ADJ
iiclr-17461	86	14	ussr	ussr	NOUN
iiclr-17461	86	15	and	and	CCONJ
iiclr-17461	86	16	.yugoslavia	.yugoslavia	PROPN
iiclr-17461	86	17	.	.	PUNCT
iiclr-17461	87	1	see	see	VERB
iiclr-17461	87	2	i	i	PROPN
iiclr-17461	87	3	d.	d.	PROPN
iiclr-17461	87	4	countries	country	NOUN
iiclr-17461	87	5	under	under	ADP
iiclr-17461	87	6	the	the	DET
iiclr-17461	87	7	mixed	mix	VERB
iiclr-17461	87	8	-	-	PUNCT
iiclr-17461	87	9	economy	economy	NOUN
iiclr-17461	87	10	model	model	NOUN
iiclr-17461	87	11	operate	operate	VERB
iiclr-17461	87	12	"	"	PUNCT
iiclr-17461	87	13	dual	dual	ADJ
iiclr-17461	87	14	accounting	accounting	NOUN
iiclr-17461	87	15	systems	system	NOUN
iiclr-17461	87	16	"	"	PUNCT
iiclr-17461	87	17	which	which	PRON
iiclr-17461	87	18	were	be	AUX
iiclr-17461	87	19	formed	form	VERB
iiclr-17461	87	20	in	in	ADP
iiclr-17461	87	21	the	the	DET
iiclr-17461	87	22	wake	wake	NOUN
iiclr-17461	87	23	of	of	ADP
iiclr-17461	87	24	the	the	DET
iiclr-17461	87	25	political	political	ADJ
iiclr-17461	87	26	upheavals	upheaval	NOUN
iiclr-17461	87	27	in	in	ADP
iiclr-17461	87	28	the	the	DET
iiclr-17461	87	29	early	early	ADJ
iiclr-17461	87	30	1990s	1990	NOUN
iiclr-17461	87	31	.	.	PUNCT
iiclr-17461	88	1	i	i	PRON
iiclr-17461	88	2	d.	d.	PROPN
iiclr-17461	88	3	in	in	ADP
iiclr-17461	88	4	the	the	DET
iiclr-17461	88	5	mixed	mixed	ADJ
iiclr-17461	88	6	economy	economy	NOUN
iiclr-17461	88	7	system	system	NOUN
iiclr-17461	88	8	,	,	PUNCT
iiclr-17461	88	9	accounting	accounting	NOUN
iiclr-17461	88	10	information	information	NOUN
iiclr-17461	88	11	is	be	AUX
iiclr-17461	88	12	used	use	VERB
iiclr-17461	88	13	in	in	ADP
iiclr-17461	88	14	aiding	aid	VERB
iiclr-17461	88	15	the	the	DET
iiclr-17461	88	16	transition	transition	NOUN
iiclr-17461	88	17	from	from	ADP
iiclr-17461	88	18	a	a	DET
iiclr-17461	88	19	command	command	NOUN
iiclr-17461	88	20	to	to	ADP
iiclr-17461	88	21	a	a	DET
iiclr-17461	88	22	market	market	NOUN
iiclr-17461	88	23	economy	economy	NOUN
iiclr-17461	88	24	.	.	PUNCT
iiclr-17461	89	1	see	see	VERB
iiclr-17461	89	2	i	i	PRON
iiclr-17461	89	3	d.	d.	PROPN
iiclr-17461	89	4	at	at	ADP
iiclr-17461	89	5	11	11	NUM
iiclr-17461	89	6	-	-	SYM
iiclr-17461	89	7	12	12	NUM
iiclr-17461	89	8	.	.	PUNCT
iiclr-17461	90	1	for	for	ADP
iiclr-17461	90	2	a	a	DET
iiclr-17461	90	3	listing	listing	NOUN
iiclr-17461	90	4	of	of	ADP
iiclr-17461	90	5	countries	country	NOUN
iiclr-17461	90	6	comprising	comprise	VERB
iiclr-17461	90	7	each	each	DET
iiclr-17461	90	8	model	model	NOUN
iiclr-17461	90	9	,	,	PUNCT
iiclr-17461	90	10	see	see	VERB
iiclr-17461	90	11	i	i	PRON
iiclr-17461	90	12	d.	d.	PROPN
iiclr-17461	90	13	at	at	ADP
iiclr-17461	90	14	9	9	NUM
iiclr-17461	90	15	.	.	PUNCT
iiclr-17461	91	1	ind	ind	NOUN
iiclr-17461	91	2	.	.	PUNCT
iiclr-17461	92	1	int'l	int'l	PROPN
iiclr-17461	92	2	&	&	CCONJ
iiclr-17461	92	3	comp	comp	PROPN
iiclr-17461	92	4	.	.	PUNCT
iiclr-17461	93	1	l.	l.	PROPN
iiclr-17461	93	2	rev	rev	PROPN
iiclr-17461	93	3	.	.	PROPN
iiclr-17461	93	4	comprehensive	comprehensive	ADJ
iiclr-17461	93	5	sets	set	NOUN
iiclr-17461	93	6	of	of	ADP
iiclr-17461	93	7	accounting	accounting	NOUN
iiclr-17461	93	8	standards	standard	NOUN
iiclr-17461	93	9	.	.	PUNCT
iiclr-17461	93	10	'	'	PUNCT
iiclr-17461	94	1	9	9	NUM
iiclr-17461	94	2	this	this	DET
iiclr-17461	94	3	second	second	ADJ
iiclr-17461	94	4	preparation	preparation	NOUN
iiclr-17461	94	5	of	of	ADP
iiclr-17461	94	6	financial	financial	ADJ
iiclr-17461	94	7	statements	statement	NOUN
iiclr-17461	94	8	results	result	NOUN
iiclr-17461	94	9	in	in	ADP
iiclr-17461	94	10	additional	additional	ADJ
iiclr-17461	94	11	costs	cost	NOUN
iiclr-17461	94	12	and	and	CCONJ
iiclr-17461	94	13	can	can	AUX
iiclr-17461	94	14	be	be	AUX
iiclr-17461	94	15	very	very	ADJ
iiclr-17461	94	16	time	time	NOUN
iiclr-17461	94	17	consuming.2	consuming.2	NOUN
iiclr-17461	94	18	'	'	PUNCT
iiclr-17461	94	19	in	in	ADP
iiclr-17461	94	20	most	most	ADJ
iiclr-17461	94	21	cases	case	NOUN
iiclr-17461	94	22	,	,	PUNCT
iiclr-17461	94	23	foreign	foreign	ADJ
iiclr-17461	94	24	companies	company	NOUN
iiclr-17461	94	25	have	have	AUX
iiclr-17461	94	26	been	be	AUX
iiclr-17461	94	27	unwilling	unwilling	ADJ
iiclr-17461	94	28	to	to	PART
iiclr-17461	94	29	bear	bear	VERB
iiclr-17461	94	30	these	these	DET
iiclr-17461	94	31	additional	additional	ADJ
iiclr-17461	94	32	costs.2	costs.2	NOUN
iiclr-17461	94	33	'	'	PUNCT
iiclr-17461	94	34	consequently	consequently	ADV
iiclr-17461	94	35	,	,	PUNCT
iiclr-17461	94	36	foreign	foreign	ADJ
iiclr-17461	94	37	companies	company	NOUN
iiclr-17461	94	38	have	have	AUX
iiclr-17461	94	39	avoided	avoid	VERB
iiclr-17461	94	40	u.s	u.s	PROPN
iiclr-17461	94	41	.	.	PROPN
iiclr-17461	94	42	markets	market	NOUN
iiclr-17461	94	43	.	.	PUNCT
iiclr-17461	95	1	the	the	DET
iiclr-17461	95	2	differences	difference	NOUN
iiclr-17461	95	3	between	between	ADP
iiclr-17461	95	4	u.s	u.s	PROPN
iiclr-17461	95	5	.	.	PROPN
iiclr-17461	95	6	gaap	gaap	PROPN
iiclr-17461	95	7	and	and	CCONJ
iiclr-17461	95	8	other	other	ADJ
iiclr-17461	95	9	foreign	foreign	ADJ
iiclr-17461	95	10	sets	set	NOUN
iiclr-17461	95	11	of	of	ADP
iiclr-17461	95	12	accounting	accounting	NOUN
iiclr-17461	95	13	standards	standard	NOUN
iiclr-17461	95	14	can	can	AUX
iiclr-17461	95	15	result	result	VERB
iiclr-17461	95	16	in	in	ADP
iiclr-17461	95	17	considerable	considerable	ADJ
iiclr-17461	95	18	differences	difference	NOUN
iiclr-17461	95	19	in	in	ADP
iiclr-17461	95	20	a	a	DET
iiclr-17461	95	21	company	company	NOUN
iiclr-17461	95	22	's	's	PART
iiclr-17461	95	23	net	net	ADJ
iiclr-17461	95	24	income	income	NOUN
iiclr-17461	95	25	.	.	PUNCT
iiclr-17461	96	1	for	for	ADP
iiclr-17461	96	2	example	example	NOUN
iiclr-17461	96	3	,	,	PUNCT
iiclr-17461	96	4	in	in	ADP
iiclr-17461	96	5	1993	1993	NUM
iiclr-17461	96	6	,	,	PUNCT
iiclr-17461	96	7	the	the	DET
iiclr-17461	96	8	german	german	ADJ
iiclr-17461	96	9	company	company	NOUN
iiclr-17461	96	10	daimler	daimler	PROPN
iiclr-17461	96	11	-	-	PUNCT
iiclr-17461	96	12	benz	benz	PROPN
iiclr-17461	96	13	needed	need	VERB
iiclr-17461	96	14	to	to	PART
iiclr-17461	96	15	make	make	VERB
iiclr-17461	96	16	a	a	DET
iiclr-17461	96	17	public	public	ADJ
iiclr-17461	96	18	offering	offering	NOUN
iiclr-17461	96	19	of	of	ADP
iiclr-17461	96	20	stock	stock	NOUN
iiclr-17461	96	21	in	in	ADP
iiclr-17461	96	22	the	the	DET
iiclr-17461	96	23	united	united	PROPN
iiclr-17461	96	24	states	states	PROPN
iiclr-17461	96	25	in	in	ADP
iiclr-17461	96	26	order	order	NOUN
iiclr-17461	96	27	to	to	PART
iiclr-17461	96	28	raise	raise	VERB
iiclr-17461	96	29	capital	capital	NOUN
iiclr-17461	96	30	.	.	PUNCT
iiclr-17461	97	1	daimler	daimler	PROPN
iiclr-17461	97	2	was	be	AUX
iiclr-17461	97	3	forced	force	VERB
iiclr-17461	97	4	to	to	PART
iiclr-17461	97	5	reconcile	reconcile	VERB
iiclr-17461	97	6	its	its	PRON
iiclr-17461	97	7	financial	financial	ADJ
iiclr-17461	97	8	statements	statement	NOUN
iiclr-17461	97	9	with	with	ADP
iiclr-17461	97	10	u.s	u.s	PROPN
iiclr-17461	97	11	.	.	PROPN
iiclr-17461	97	12	gaap	gaap	PROPN
iiclr-17461	97	13	.	.	PUNCT
iiclr-17461	98	1	under	under	ADP
iiclr-17461	98	2	german	german	ADJ
iiclr-17461	98	3	accounting	accounting	NOUN
iiclr-17461	98	4	procedures	procedure	NOUN
iiclr-17461	98	5	,	,	PUNCT
iiclr-17461	98	6	daimler	daimler	PROPN
iiclr-17461	98	7	-	-	PUNCT
iiclr-17461	98	8	benz	benz	PROPN
iiclr-17461	98	9	showed	show	VERB
iiclr-17461	98	10	a	a	DET
iiclr-17461	98	11	profit	profit	NOUN
iiclr-17461	98	12	of	of	ADP
iiclr-17461	98	13	over	over	ADP
iiclr-17461	98	14	300	300	NUM
iiclr-17461	98	15	million	million	NUM
iiclr-17461	98	16	u.s	u.s	PROPN
iiclr-17461	98	17	.	.	PROPN
iiclr-17461	98	18	dollars.22	dollars.22	PROPN
iiclr-17461	98	19	however	however	ADV
iiclr-17461	98	20	,	,	PUNCT
iiclr-17461	98	21	once	once	ADV
iiclr-17461	98	22	the	the	DET
iiclr-17461	98	23	more	more	ADV
iiclr-17461	98	24	stringent	stringent	ADJ
iiclr-17461	98	25	u.s	u.s	PROPN
iiclr-17461	98	26	.	.	PROPN
iiclr-17461	98	27	accounting	accounting	NOUN
iiclr-17461	98	28	procedures	procedure	NOUN
iiclr-17461	98	29	were	be	AUX
iiclr-17461	98	30	applied	apply	VERB
iiclr-17461	98	31	,	,	PUNCT
iiclr-17461	98	32	daimler	daimler	PROPN
iiclr-17461	98	33	-	-	PUNCT
iiclr-17461	98	34	benz	benz	PROPN
iiclr-17461	98	35	's	's	PART
iiclr-17461	98	36	income	income	NOUN
iiclr-17461	98	37	statement	statement	NOUN
iiclr-17461	98	38	revealed	reveal	VERB
iiclr-17461	98	39	a	a	DET
iiclr-17461	98	40	one	one	NUM
iiclr-17461	98	41	billion	billion	NUM
iiclr-17461	98	42	u.s	u.s	PROPN
iiclr-17461	98	43	.	.	PROPN
iiclr-17461	98	44	dollar	dollar	NOUN
iiclr-17461	98	45	annual	annual	ADJ
iiclr-17461	98	46	loss.2	loss.2	VERB
iiclr-17461	98	47	the	the	DET
iiclr-17461	98	48	company	company	NOUN
iiclr-17461	98	49	's	's	PART
iiclr-17461	98	50	true	true	ADJ
iiclr-17461	98	51	financial	financial	ADJ
iiclr-17461	98	52	position	position	NOUN
iiclr-17461	98	53	had	have	AUX
iiclr-17461	98	54	not	not	PART
iiclr-17461	98	55	changed	change	VERB
iiclr-17461	98	56	.	.	PUNCT
iiclr-17461	99	1	the	the	DET
iiclr-17461	99	2	difference	difference	NOUN
iiclr-17461	99	3	was	be	AUX
iiclr-17461	99	4	mere	mere	ADJ
iiclr-17461	99	5	"	"	PUNCT
iiclr-17461	99	6	accounting	accounting	NOUN
iiclr-17461	99	7	fiction	fiction	NOUN
iiclr-17461	99	8	.	.	PUNCT
iiclr-17461	99	9	"	"	PUNCT
iiclr-17461	100	1	the	the	DET
iiclr-17461	100	2	change	change	NOUN
iiclr-17461	100	3	related	relate	VERB
iiclr-17461	100	4	specifically	specifically	ADV
iiclr-17461	100	5	to	to	ADP
iiclr-17461	100	6	the	the	DET
iiclr-17461	100	7	different	different	ADJ
iiclr-17461	100	8	accounting	accounting	NOUN
iiclr-17461	100	9	procedures	procedure	NOUN
iiclr-17461	100	10	applied	apply	VERB
iiclr-17461	100	11	to	to	ADP
iiclr-17461	100	12	the	the	DET
iiclr-17461	100	13	exact	exact	ADJ
iiclr-17461	100	14	same	same	ADJ
iiclr-17461	100	15	financial	financial	ADJ
iiclr-17461	100	16	data	datum	NOUN
iiclr-17461	100	17	.	.	PUNCT
iiclr-17461	101	1	4	4	NUM
iiclr-17461	101	2	this	this	DET
iiclr-17461	101	3	bottom	bottom	ADJ
iiclr-17461	101	4	line	line	NOUN
iiclr-17461	101	5	difference	difference	NOUN
iiclr-17461	101	6	can	can	AUX
iiclr-17461	101	7	make	make	VERB
iiclr-17461	101	8	foreign	foreign	ADJ
iiclr-17461	101	9	companies	company	NOUN
iiclr-17461	101	10	hesitant	hesitant	ADJ
iiclr-17461	101	11	to	to	PART
iiclr-17461	101	12	reconcile	reconcile	VERB
iiclr-17461	101	13	their	their	PRON
iiclr-17461	101	14	financial	financial	ADJ
iiclr-17461	101	15	statements	statement	NOUN
iiclr-17461	101	16	with	with	ADP
iiclr-17461	101	17	u.s	u.s	PROPN
iiclr-17461	101	18	.	.	PROPN
iiclr-17461	101	19	gaap	gaap	PROPN
iiclr-17461	101	20	.	.	PUNCT
iiclr-17461	102	1	25	25	NUM
iiclr-17461	102	2	as	as	SCONJ
iiclr-17461	102	3	the	the	DET
iiclr-17461	102	4	world	world	NOUN
iiclr-17461	102	5	's	's	PART
iiclr-17461	102	6	economic	economic	ADJ
iiclr-17461	102	7	markets	market	NOUN
iiclr-17461	102	8	move	move	VERB
iiclr-17461	102	9	toward	toward	ADP
iiclr-17461	102	10	globalization	globalization	NOUN
iiclr-17461	102	11	,	,	PUNCT
iiclr-17461	102	12	it	it	PRON
iiclr-17461	102	13	will	will	AUX
iiclr-17461	102	14	become	become	VERB
iiclr-17461	102	15	increasingly	increasingly	ADV
iiclr-17461	102	16	important	important	ADJ
iiclr-17461	102	17	that	that	SCONJ
iiclr-17461	102	18	foreign	foreign	ADJ
iiclr-17461	102	19	companies	company	NOUN
iiclr-17461	102	20	have	have	VERB
iiclr-17461	102	21	access	access	NOUN
iiclr-17461	102	22	to	to	ADP
iiclr-17461	102	23	u.s	u.s	PROPN
iiclr-17461	102	24	.	.	PROPN
iiclr-17461	102	25	capital	capital	NOUN
iiclr-17461	102	26	markets	market	NOUN
iiclr-17461	102	27	.	.	PUNCT
iiclr-17461	103	1	at	at	ADP
iiclr-17461	103	2	present	present	ADJ
iiclr-17461	103	3	,	,	PUNCT
iiclr-17461	103	4	the	the	DET
iiclr-17461	103	5	united	united	PROPN
iiclr-17461	103	6	states	states	PROPN
iiclr-17461	103	7	'	'	PART
iiclr-17461	103	8	capital	capital	NOUN
iiclr-17461	103	9	markets	market	NOUN
iiclr-17461	103	10	are	be	AUX
iiclr-17461	103	11	the	the	DET
iiclr-17461	103	12	largest	large	ADJ
iiclr-17461	103	13	and	and	CCONJ
iiclr-17461	103	14	most	most	ADV
iiclr-17461	103	15	efficient	efficient	ADJ
iiclr-17461	103	16	in	in	ADP
iiclr-17461	103	17	the	the	DET
iiclr-17461	103	18	world.26	world.26	NOUN
iiclr-17461	103	19	however	however	ADV
iiclr-17461	103	20	,	,	PUNCT
iiclr-17461	103	21	representatives	representative	NOUN
iiclr-17461	103	22	of	of	ADP
iiclr-17461	103	23	the	the	DET
iiclr-17461	103	24	major	major	ADJ
iiclr-17461	103	25	u.s	u.s	PROPN
iiclr-17461	103	26	.	.	PROPN
iiclr-17461	103	27	stock	stock	NOUN
iiclr-17461	103	28	exchanges	exchange	NOUN
iiclr-17461	103	29	,	,	PUNCT
iiclr-17461	103	30	such	such	ADJ
iiclr-17461	103	31	as	as	ADP
iiclr-17461	103	32	the	the	DET
iiclr-17461	103	33	new	new	PROPN
iiclr-17461	103	34	york	york	PROPN
iiclr-17461	103	35	stock	stock	PROPN
iiclr-17461	103	36	exchange	exchange	PROPN
iiclr-17461	103	37	(	(	PUNCT
iiclr-17461	103	38	nyse	nyse	PROPN
iiclr-17461	103	39	)	)	PUNCT
iiclr-17461	103	40	,	,	PUNCT
iiclr-17461	103	41	have	have	AUX
iiclr-17461	103	42	expressed	express	VERB
iiclr-17461	103	43	concern	concern	NOUN
iiclr-17461	103	44	that	that	SCONJ
iiclr-17461	103	45	if	if	SCONJ
iiclr-17461	103	46	the	the	DET
iiclr-17461	103	47	barriers	barrier	NOUN
iiclr-17461	103	48	to	to	ADP
iiclr-17461	103	49	foreign	foreign	ADJ
iiclr-17461	103	50	companies	company	NOUN
iiclr-17461	103	51	are	be	AUX
iiclr-17461	103	52	not	not	PART
iiclr-17461	103	53	relaxed	relaxed	ADJ
iiclr-17461	103	54	,	,	PUNCT
iiclr-17461	103	55	investors	investor	NOUN
iiclr-17461	103	56	will	will	AUX
iiclr-17461	103	57	turn	turn	VERB
iiclr-17461	103	58	to	to	ADP
iiclr-17461	103	59	other	other	ADJ
iiclr-17461	103	60	capital	capital	NOUN
iiclr-17461	103	61	markets	market	NOUN
iiclr-17461	103	62	to	to	PART
iiclr-17461	103	63	obtain	obtain	VERB
iiclr-17461	103	64	potentially	potentially	ADV
iiclr-17461	103	65	fruitful	fruitful	ADJ
iiclr-17461	103	66	19	19	NUM
iiclr-17461	103	67	.	.	PUNCT
iiclr-17461	104	1	see	see	VERB
iiclr-17461	104	2	rader	rader	PROPN
iiclr-17461	104	3	,	,	PUNCT
iiclr-17461	104	4	supra	supra	PROPN
iiclr-17461	104	5	note	note	PROPN
iiclr-17461	104	6	15	15	NUM
iiclr-17461	104	7	,	,	PUNCT
iiclr-17461	104	8	at	at	ADP
iiclr-17461	104	9	s135	s135	NUM
iiclr-17461	104	10	.	.	PROPN
iiclr-17461	105	1	20	20	NUM
iiclr-17461	105	2	.	.	PUNCT
iiclr-17461	106	1	see	see	VERB
iiclr-17461	106	2	demmo	demmo	ADJ
iiclr-17461	106	3	,	,	PUNCT
iiclr-17461	106	4	supra	supra	ADJ
iiclr-17461	106	5	note	note	NOUN
iiclr-17461	106	6	2	2	NUM
iiclr-17461	106	7	,	,	PUNCT
iiclr-17461	106	8	at	at	ADP
iiclr-17461	106	9	703	703	NUM
iiclr-17461	106	10	.	.	PUNCT
iiclr-17461	107	1	the	the	DET
iiclr-17461	107	2	exact	exact	ADJ
iiclr-17461	107	3	amount	amount	NOUN
iiclr-17461	107	4	of	of	ADP
iiclr-17461	107	5	these	these	DET
iiclr-17461	107	6	costs	cost	NOUN
iiclr-17461	107	7	is	be	AUX
iiclr-17461	107	8	difficult	difficult	ADJ
iiclr-17461	107	9	to	to	PART
iiclr-17461	107	10	estimate	estimate	VERB
iiclr-17461	107	11	,	,	PUNCT
iiclr-17461	107	12	and	and	CCONJ
iiclr-17461	107	13	varies	vary	VERB
iiclr-17461	107	14	from	from	ADP
iiclr-17461	107	15	company	company	NOUN
iiclr-17461	107	16	to	to	ADP
iiclr-17461	107	17	company	company	NOUN
iiclr-17461	107	18	.	.	PUNCT
iiclr-17461	108	1	see	see	VERB
iiclr-17461	108	2	todd	todd	PROPN
iiclr-17461	108	3	cohen	cohen	PROPN
iiclr-17461	108	4	,	,	PUNCT
iiclr-17461	108	5	the	the	DET
iiclr-17461	108	6	regulation	regulation	NOUN
iiclr-17461	108	7	of	of	ADP
iiclr-17461	108	8	foreign	foreign	ADJ
iiclr-17461	108	9	securities	security	NOUN
iiclr-17461	108	10	:	:	PUNCT
iiclr-17461	108	11	a	a	DET
iiclr-17461	108	12	proposal	proposal	NOUN
iiclr-17461	108	13	to	to	PART
iiclr-17461	108	14	amend	amend	VERB
iiclr-17461	108	15	the	the	DET
iiclr-17461	108	16	reconciliation	reconciliation	NOUN
iiclr-17461	108	17	requirement	requirement	NOUN
iiclr-17461	108	18	and	and	CCONJ
iiclr-17461	108	19	increase	increase	VERB
iiclr-17461	108	20	the	the	DET
iiclr-17461	108	21	strength	strength	NOUN
iiclr-17461	108	22	of	of	ADP
iiclr-17461	108	23	domestic	domestic	ADJ
iiclr-17461	108	24	markets	market	NOUN
iiclr-17461	108	25	,	,	PUNCT
iiclr-17461	108	26	1994	1994	NUM
iiclr-17461	108	27	ann	ann	PROPN
iiclr-17461	108	28	.	.	PUNCT
iiclr-17461	109	1	surv	surv	PROPN
iiclr-17461	109	2	.	.	PUNCT
iiclr-17461	110	1	am	be	AUX
iiclr-17461	110	2	.	.	PUNCT
iiclr-17461	111	1	l.	l.	PROPN
iiclr-17461	111	2	491	491	NUM
iiclr-17461	111	3	,	,	PUNCT
iiclr-17461	111	4	519	519	NUM
iiclr-17461	111	5	(	(	PUNCT
iiclr-17461	111	6	1995	1995	NUM
iiclr-17461	111	7	)	)	PUNCT
iiclr-17461	111	8	.	.	PUNCT
iiclr-17461	112	1	for	for	ADP
iiclr-17461	112	2	domestic	domestic	ADJ
iiclr-17461	112	3	companies	company	NOUN
iiclr-17461	112	4	,	,	PUNCT
iiclr-17461	112	5	an	an	DET
iiclr-17461	112	6	initial	initial	ADJ
iiclr-17461	112	7	public	public	ADJ
iiclr-17461	112	8	offering	offering	NOUN
iiclr-17461	112	9	can	can	AUX
iiclr-17461	112	10	cost	cost	VERB
iiclr-17461	112	11	hundreds	hundred	NOUN
iiclr-17461	112	12	of	of	ADP
iiclr-17461	112	13	thousands	thousand	NOUN
iiclr-17461	112	14	of	of	ADP
iiclr-17461	112	15	dollars	dollar	NOUN
iiclr-17461	112	16	in	in	ADP
iiclr-17461	112	17	legal	legal	ADJ
iiclr-17461	112	18	and	and	CCONJ
iiclr-17461	112	19	accounting	accounting	NOUN
iiclr-17461	112	20	fees	fee	NOUN
iiclr-17461	112	21	.	.	PUNCT
iiclr-17461	113	1	see	see	VERB
iiclr-17461	113	2	i	i	PRON
iiclr-17461	113	3	d.	d.	PROPN
iiclr-17461	113	4	due	due	ADP
iiclr-17461	113	5	to	to	ADP
iiclr-17461	113	6	the	the	DET
iiclr-17461	113	7	complex	complex	ADJ
iiclr-17461	113	8	nature	nature	NOUN
iiclr-17461	113	9	of	of	ADP
iiclr-17461	113	10	the	the	DET
iiclr-17461	113	11	gaap	gaap	PROPN
iiclr-17461	113	12	reconciliation	reconciliation	NOUN
iiclr-17461	113	13	,	,	PUNCT
iiclr-17461	113	14	the	the	DET
iiclr-17461	113	15	costs	cost	NOUN
iiclr-17461	113	16	to	to	ADP
iiclr-17461	113	17	foreign	foreign	ADJ
iiclr-17461	113	18	companies	company	NOUN
iiclr-17461	113	19	are	be	AUX
iiclr-17461	113	20	even	even	ADV
iiclr-17461	113	21	greater	great	ADJ
iiclr-17461	113	22	.	.	PUNCT
iiclr-17461	114	1	see	see	VERB
iiclr-17461	114	2	i	i	PRON
iiclr-17461	114	3	d.	d.	PROPN
iiclr-17461	114	4	maybe	maybe	ADV
iiclr-17461	114	5	the	the	DET
iiclr-17461	114	6	best	good	ADJ
iiclr-17461	114	7	evidence	evidence	NOUN
iiclr-17461	114	8	that	that	SCONJ
iiclr-17461	114	9	issuing	issue	VERB
iiclr-17461	114	10	costs	cost	NOUN
iiclr-17461	114	11	are	be	AUX
iiclr-17461	114	12	too	too	ADV
iiclr-17461	114	13	high	high	ADJ
iiclr-17461	114	14	is	be	AUX
iiclr-17461	114	15	that	that	SCONJ
iiclr-17461	114	16	foreign	foreign	ADJ
iiclr-17461	114	17	companies	company	NOUN
iiclr-17461	114	18	cite	cite	VERB
iiclr-17461	114	19	them	they	PRON
iiclr-17461	114	20	as	as	ADP
iiclr-17461	114	21	the	the	DET
iiclr-17461	114	22	primary	primary	ADJ
iiclr-17461	114	23	obstacle	obstacle	NOUN
iiclr-17461	114	24	to	to	ADP
iiclr-17461	114	25	entering	enter	VERB
iiclr-17461	114	26	u.s	u.s	PROPN
iiclr-17461	114	27	.	.	PROPN
iiclr-17461	114	28	capital	capital	NOUN
iiclr-17461	114	29	markets	market	NOUN
iiclr-17461	114	30	.	.	PUNCT
iiclr-17461	115	1	see	see	VERB
iiclr-17461	115	2	i	i	PRON
iiclr-17461	115	3	d.	d.	PROPN
iiclr-17461	115	4	21	21	NUM
iiclr-17461	115	5	.	.	PUNCT
iiclr-17461	116	1	see	see	VERB
iiclr-17461	116	2	sherbet	sherbet	NOUN
iiclr-17461	116	3	,	,	PUNCT
iiclr-17461	116	4	supra	supra	PROPN
iiclr-17461	116	5	note	note	NOUN
iiclr-17461	116	6	3	3	NUM
iiclr-17461	116	7	,	,	PUNCT
iiclr-17461	116	8	886	886	NUM
iiclr-17461	116	9	.	.	PUNCT
iiclr-17461	117	1	22	22	NUM
iiclr-17461	117	2	.	.	PUNCT
iiclr-17461	118	1	see	see	VERB
iiclr-17461	118	2	i	i	PRON
iiclr-17461	118	3	d.	d.	PROPN
iiclr-17461	118	4	at	at	ADP
iiclr-17461	118	5	885	885	NUM
iiclr-17461	118	6	.	.	PUNCT
iiclr-17461	118	7	23	23	NUM
iiclr-17461	118	8	.	.	PUNCT
iiclr-17461	119	1	see	see	VERB
iiclr-17461	119	2	i	i	PRON
iiclr-17461	119	3	d.	d.	PROPN
iiclr-17461	119	4	24	24	NUM
iiclr-17461	119	5	.	.	PUNCT
iiclr-17461	120	1	a	a	DET
iiclr-17461	120	2	study	study	NOUN
iiclr-17461	120	3	performed	perform	VERB
iiclr-17461	120	4	by	by	ADP
iiclr-17461	120	5	two	two	NUM
iiclr-17461	120	6	college	college	NOUN
iiclr-17461	120	7	professors	professor	NOUN
iiclr-17461	120	8	of	of	ADP
iiclr-17461	120	9	a	a	DET
iiclr-17461	120	10	computer	computer	NOUN
iiclr-17461	120	11	-	-	PUNCT
iiclr-17461	120	12	generated	generate	VERB
iiclr-17461	120	13	hypothetical	hypothetical	ADJ
iiclr-17461	120	14	company	company	NOUN
iiclr-17461	120	15	showed	show	VERB
iiclr-17461	120	16	a	a	DET
iiclr-17461	120	17	net	net	ADJ
iiclr-17461	120	18	profit	profit	NOUN
iiclr-17461	120	19	of	of	ADP
iiclr-17461	120	20	$	$	SYM
iiclr-17461	120	21	34,600	34,600	NUM
iiclr-17461	120	22	in	in	ADP
iiclr-17461	120	23	the	the	DET
iiclr-17461	120	24	united	united	PROPN
iiclr-17461	120	25	states	states	PROPN
iiclr-17461	120	26	,	,	PUNCT
iiclr-17461	120	27	$	$	SYM
iiclr-17461	120	28	260,600	260,600	NUM
iiclr-17461	120	29	in	in	ADP
iiclr-17461	120	30	britain	britain	PROPN
iiclr-17461	120	31	and	and	CCONJ
iiclr-17461	120	32	$	$	SYM
iiclr-17461	120	33	240,600	240,600	NUM
iiclr-17461	120	34	in	in	ADP
iiclr-17461	120	35	australia	australia	PROPN
iiclr-17461	120	36	.	.	PUNCT
iiclr-17461	121	1	see	see	VERB
iiclr-17461	121	2	lee	lee	PROPN
iiclr-17461	121	3	berton	berton	PROPN
iiclr-17461	121	4	,	,	PUNCT
iiclr-17461	121	5	all	all	DET
iiclr-17461	121	6	accountants	accountant	NOUN
iiclr-17461	121	7	soon	soon	ADV
iiclr-17461	121	8	may	may	AUX
iiclr-17461	121	9	speak	speak	VERB
iiclr-17461	121	10	the	the	DET
iiclr-17461	121	11	same	same	ADJ
iiclr-17461	121	12	language	language	NOUN
iiclr-17461	121	13	,	,	PUNCT
iiclr-17461	121	14	wall	wall	PROPN
iiclr-17461	121	15	st	st	PROPN
iiclr-17461	121	16	.	.	PROPN
iiclr-17461	121	17	j.	j.	PROPN
iiclr-17461	121	18	,	,	PUNCT
iiclr-17461	121	19	aug	aug	PROPN
iiclr-17461	121	20	.	.	PROPN
iiclr-17461	121	21	29	29	NUM
iiclr-17461	121	22	,	,	PUNCT
iiclr-17461	121	23	1995	1995	NUM
iiclr-17461	121	24	,	,	PUNCT
iiclr-17461	121	25	at	at	ADP
iiclr-17461	121	26	a15	a15	NOUN
iiclr-17461	121	27	.	.	PUNCT
iiclr-17461	122	1	25	25	NUM
iiclr-17461	122	2	.	.	PUNCT
iiclr-17461	123	1	see	see	VERB
iiclr-17461	123	2	cohen	cohen	PROPN
iiclr-17461	123	3	,	,	PUNCT
iiclr-17461	123	4	supra	supra	PROPN
iiclr-17461	123	5	note	note	PROPN
iiclr-17461	123	6	20	20	NUM
iiclr-17461	123	7	,	,	PUNCT
iiclr-17461	123	8	at	at	ADP
iiclr-17461	123	9	494	494	NUM
iiclr-17461	123	10	.	.	NOUN
iiclr-17461	123	11	26	26	NUM
iiclr-17461	123	12	.	.	PUNCT
iiclr-17461	124	1	see	see	VERB
iiclr-17461	124	2	sherbet	sherbet	NOUN
iiclr-17461	124	3	,	,	PUNCT
iiclr-17461	124	4	supra	supra	PROPN
iiclr-17461	124	5	note	note	NOUN
iiclr-17461	124	6	3	3	NUM
iiclr-17461	124	7	,	,	PUNCT
iiclr-17461	124	8	at	at	ADP
iiclr-17461	124	9	875	875	NUM
iiclr-17461	124	10	.	.	PUNCT
iiclr-17461	125	1	[	[	X
iiclr-17461	125	2	vol	vol	NOUN
iiclr-17461	125	3	.	.	PUNCT
iiclr-17461	126	1	9	9	NUM
iiclr-17461	126	2	:	:	PUNCT
iiclr-17461	126	3	i	i	PROPN
iiclr-17461	126	4	international	international	ADJ
iiclr-17461	126	5	accounting	accounting	NOUN
iiclr-17461	126	6	standards	standard	NOUN
iiclr-17461	126	7	foreign	foreign	ADJ
iiclr-17461	126	8	investment	investment	NOUN
iiclr-17461	126	9	opportunities.27	opportunities.27	PROPN
iiclr-17461	126	10	as	as	SCONJ
iiclr-17461	126	11	american	american	ADJ
iiclr-17461	126	12	capital	capital	NOUN
iiclr-17461	126	13	flows	flow	VERB
iiclr-17461	126	14	into	into	ADP
iiclr-17461	126	15	other	other	ADJ
iiclr-17461	126	16	markets	market	NOUN
iiclr-17461	126	17	,	,	PUNCT
iiclr-17461	126	18	the	the	DET
iiclr-17461	126	19	dominant	dominant	ADJ
iiclr-17461	126	20	position	position	NOUN
iiclr-17461	126	21	of	of	ADP
iiclr-17461	126	22	the	the	DET
iiclr-17461	126	23	u.s	u.s	PROPN
iiclr-17461	126	24	.	.	PROPN
iiclr-17461	126	25	capital	capital	NOUN
iiclr-17461	126	26	markets	market	NOUN
iiclr-17461	126	27	is	be	AUX
iiclr-17461	126	28	weakened.28	weakened.28	ADJ
iiclr-17461	126	29	at	at	ADP
iiclr-17461	126	30	present	present	ADJ
iiclr-17461	126	31	,	,	PUNCT
iiclr-17461	126	32	there	there	PRON
iiclr-17461	126	33	are	be	VERB
iiclr-17461	126	34	approximately	approximately	ADV
iiclr-17461	126	35	200	200	NUM
iiclr-17461	126	36	foreign	foreign	ADJ
iiclr-17461	126	37	companies	company	NOUN
iiclr-17461	126	38	trading	trade	VERB
iiclr-17461	126	39	on	on	ADP
iiclr-17461	126	40	the	the	DET
iiclr-17461	126	41	nyse.29	nyse.29	NOUN
iiclr-17461	126	42	that	that	DET
iiclr-17461	126	43	number	number	NOUN
iiclr-17461	126	44	is	be	AUX
iiclr-17461	126	45	minute	minute	ADJ
iiclr-17461	126	46	when	when	SCONJ
iiclr-17461	126	47	one	one	PRON
iiclr-17461	126	48	considers	consider	VERB
iiclr-17461	126	49	that	that	SCONJ
iiclr-17461	126	50	there	there	PRON
iiclr-17461	126	51	are	be	VERB
iiclr-17461	126	52	in	in	ADP
iiclr-17461	126	53	excess	excess	NOUN
iiclr-17461	126	54	of	of	ADP
iiclr-17461	126	55	2000	2000	NUM
iiclr-17461	126	56	foreign	foreign	ADJ
iiclr-17461	126	57	companies	company	NOUN
iiclr-17461	126	58	that	that	PRON
iiclr-17461	126	59	could	could	AUX
iiclr-17461	126	60	potentially	potentially	ADV
iiclr-17461	126	61	qualify	qualify	VERB
iiclr-17461	126	62	for	for	ADP
iiclr-17461	126	63	listing	list	VERB
iiclr-17461	126	64	on	on	ADP
iiclr-17461	126	65	the	the	DET
iiclr-17461	126	66	exchange.30	exchange.30	NOUN
iiclr-17461	126	67	moreover	moreover	ADV
iiclr-17461	126	68	,	,	PUNCT
iiclr-17461	126	69	most	most	ADJ
iiclr-17461	126	70	of	of	ADP
iiclr-17461	126	71	the	the	DET
iiclr-17461	126	72	foreign	foreign	ADJ
iiclr-17461	126	73	companies	company	NOUN
iiclr-17461	126	74	currently	currently	ADV
iiclr-17461	126	75	listed	list	VERB
iiclr-17461	126	76	on	on	ADP
iiclr-17461	126	77	the	the	DET
iiclr-17461	126	78	nyse	nyse	PROPN
iiclr-17461	126	79	come	come	VERB
iiclr-17461	126	80	from	from	ADP
iiclr-17461	126	81	either	either	CCONJ
iiclr-17461	126	82	western	western	PROPN
iiclr-17461	126	83	europe	europe	PROPN
iiclr-17461	126	84	or	or	CCONJ
iiclr-17461	126	85	canada	canada	PROPN
iiclr-17461	126	86	.	.	PUNCT
iiclr-17461	127	1	31	31	NUM
iiclr-17461	127	2	u.s	u.s	PROPN
iiclr-17461	127	3	.	.	PROPN
iiclr-17461	127	4	investors	investor	NOUN
iiclr-17461	127	5	want	want	VERB
iiclr-17461	127	6	access	access	NOUN
iiclr-17461	127	7	to	to	ADP
iiclr-17461	127	8	companies	company	NOUN
iiclr-17461	127	9	from	from	ADP
iiclr-17461	127	10	growing	grow	VERB
iiclr-17461	127	11	markets	market	NOUN
iiclr-17461	127	12	,	,	PUNCT
iiclr-17461	127	13	such	such	ADJ
iiclr-17461	127	14	as	as	ADP
iiclr-17461	127	15	eastern	eastern	PROPN
iiclr-17461	127	16	europe	europe	PROPN
iiclr-17461	127	17	and	and	CCONJ
iiclr-17461	127	18	asia.32	asia.32	PROPN
iiclr-17461	127	19	the	the	DET
iiclr-17461	127	20	sec	sec	PROPN
iiclr-17461	127	21	has	have	AUX
iiclr-17461	127	22	expressed	express	VERB
iiclr-17461	127	23	concern	concern	NOUN
iiclr-17461	127	24	about	about	ADP
iiclr-17461	127	25	relaxing	relax	VERB
iiclr-17461	127	26	disclosure	disclosure	NOUN
iiclr-17461	127	27	requirements	requirement	NOUN
iiclr-17461	127	28	for	for	ADP
iiclr-17461	127	29	foreign	foreign	ADJ
iiclr-17461	127	30	companies	company	NOUN
iiclr-17461	127	31	.	.	PUNCT
iiclr-17461	128	1	the	the	DET
iiclr-17461	128	2	sec	sec	PROPN
iiclr-17461	128	3	is	be	AUX
iiclr-17461	128	4	concerned	concerned	ADJ
iiclr-17461	128	5	that	that	SCONJ
iiclr-17461	128	6	if	if	SCONJ
iiclr-17461	128	7	fewer	few	ADJ
iiclr-17461	128	8	disclosures	disclosure	NOUN
iiclr-17461	128	9	are	be	AUX
iiclr-17461	128	10	required	require	VERB
iiclr-17461	128	11	,	,	PUNCT
iiclr-17461	128	12	investors	investor	NOUN
iiclr-17461	128	13	will	will	AUX
iiclr-17461	128	14	have	have	VERB
iiclr-17461	128	15	less	less	ADJ
iiclr-17461	128	16	information	information	NOUN
iiclr-17461	128	17	upon	upon	SCONJ
iiclr-17461	128	18	which	which	PRON
iiclr-17461	128	19	to	to	PART
iiclr-17461	128	20	make	make	VERB
iiclr-17461	128	21	intelligent	intelligent	ADJ
iiclr-17461	128	22	investment	investment	NOUN
iiclr-17461	128	23	decisions.33	decisions.33	NOUN
iiclr-17461	128	24	a	a	DET
iiclr-17461	128	25	conflict	conflict	NOUN
iiclr-17461	128	26	exists	exist	VERB
iiclr-17461	128	27	between	between	ADP
iiclr-17461	128	28	the	the	DET
iiclr-17461	128	29	sec	sec	PROPN
iiclr-17461	128	30	's	's	PART
iiclr-17461	128	31	priority	priority	NOUN
iiclr-17461	128	32	of	of	ADP
iiclr-17461	128	33	protecting	protect	VERB
iiclr-17461	128	34	investors	investor	NOUN
iiclr-17461	128	35	and	and	CCONJ
iiclr-17461	128	36	the	the	DET
iiclr-17461	128	37	needs	need	NOUN
iiclr-17461	128	38	of	of	ADP
iiclr-17461	128	39	the	the	DET
iiclr-17461	128	40	u.s	u.s	PROPN
iiclr-17461	128	41	.	.	PROPN
iiclr-17461	128	42	capital	capital	NOUN
iiclr-17461	128	43	markets	market	NOUN
iiclr-17461	128	44	to	to	PART
iiclr-17461	128	45	have	have	VERB
iiclr-17461	128	46	foreign	foreign	ADJ
iiclr-17461	128	47	companies	company	NOUN
iiclr-17461	128	48	listed	list	VERB
iiclr-17461	128	49	on	on	ADP
iiclr-17461	128	50	their	their	PRON
iiclr-17461	128	51	exchanges	exchange	NOUN
iiclr-17461	128	52	.	.	PUNCT
iiclr-17461	129	1	to	to	PART
iiclr-17461	129	2	address	address	VERB
iiclr-17461	129	3	the	the	DET
iiclr-17461	129	4	u.s	u.s	PROPN
iiclr-17461	129	5	.	.	PROPN
iiclr-17461	129	6	gaap	gaap	PROPN
iiclr-17461	129	7	reconciliation	reconciliation	NOUN
iiclr-17461	129	8	problem	problem	NOUN
iiclr-17461	129	9	,	,	PUNCT
iiclr-17461	129	10	congress	congress	PROPN
iiclr-17461	129	11	passed	pass	VERB
iiclr-17461	129	12	the	the	DET
iiclr-17461	129	13	capital	capital	NOUN
iiclr-17461	129	14	markets	market	NOUN
iiclr-17461	129	15	efficiency	efficiency	NOUN
iiclr-17461	129	16	act	act	NOUN
iiclr-17461	129	17	of	of	ADP
iiclr-17461	129	18	1996.14	1996.14	NUM
iiclr-17461	129	19	under	under	ADP
iiclr-17461	129	20	the	the	DET
iiclr-17461	129	21	act	act	NOUN
iiclr-17461	129	22	,	,	PUNCT
iiclr-17461	129	23	congress	congress	PROPN
iiclr-17461	129	24	recognized	recognize	VERB
iiclr-17461	129	25	the	the	DET
iiclr-17461	129	26	increasing	increase	VERB
iiclr-17461	129	27	globalization	globalization	NOUN
iiclr-17461	129	28	of	of	ADP
iiclr-17461	129	29	security	security	NOUN
iiclr-17461	129	30	markets	market	NOUN
iiclr-17461	129	31	35	35	NUM
iiclr-17461	129	32	and	and	CCONJ
iiclr-17461	129	33	the	the	DET
iiclr-17461	129	34	accounting	accounting	NOUN
iiclr-17461	129	35	difficulties	difficulty	NOUN
iiclr-17461	129	36	foreign	foreign	ADJ
iiclr-17461	129	37	issuers	issuer	NOUN
iiclr-17461	129	38	face.36	face.36	PROPN
iiclr-17461	129	39	congress	congress	PROPN
iiclr-17461	129	40	recognized	recognize	VERB
iiclr-17461	129	41	that	that	SCONJ
iiclr-17461	129	42	the	the	DET
iiclr-17461	129	43	establishment	establishment	NOUN
iiclr-17461	129	44	of	of	ADP
iiclr-17461	129	45	a	a	DET
iiclr-17461	129	46	high	high	ADJ
iiclr-17461	129	47	quality	quality	NOUN
iiclr-17461	129	48	set	set	NOUN
iiclr-17461	129	49	of	of	ADP
iiclr-17461	129	50	international	international	ADJ
iiclr-17461	129	51	accounting	accounting	NOUN
iiclr-17461	129	52	standards	standard	NOUN
iiclr-17461	129	53	would	would	AUX
iiclr-17461	129	54	greatly	greatly	ADV
iiclr-17461	129	55	enhance	enhance	VERB
iiclr-17461	129	56	the	the	DET
iiclr-17461	129	57	ability	ability	NOUN
iiclr-17461	129	58	of	of	ADP
iiclr-17461	129	59	foreign	foreign	ADJ
iiclr-17461	129	60	companies	company	NOUN
iiclr-17461	129	61	to	to	PART
iiclr-17461	129	62	make	make	VERB
iiclr-17461	129	63	stock	stock	NOUN
iiclr-17461	129	64	offerings	offering	NOUN
iiclr-17461	129	65	in	in	ADP
iiclr-17461	129	66	the	the	DET
iiclr-17461	129	67	united	united	PROPN
iiclr-17461	129	68	states.37	states.37	PROPN
iiclr-17461	129	69	congress	congress	PROPN
iiclr-17461	129	70	then	then	ADV
iiclr-17461	129	71	ordered	order	VERB
iiclr-17461	129	72	the	the	DET
iiclr-17461	129	73	sec	sec	PROPN
iiclr-17461	129	74	to	to	PART
iiclr-17461	129	75	increase	increase	VERB
iiclr-17461	129	76	its	its	PRON
iiclr-17461	129	77	efforts	effort	NOUN
iiclr-17461	129	78	toward	toward	ADP
iiclr-17461	129	79	developing	develop	VERB
iiclr-17461	129	80	a	a	DET
iiclr-17461	129	81	high	high	ADJ
iiclr-17461	129	82	-	-	PUNCT
iiclr-17461	129	83	quality	quality	NOUN
iiclr-17461	129	84	set	set	NOUN
iiclr-17461	129	85	of	of	ADP
iiclr-17461	129	86	international	international	ADJ
iiclr-17461	129	87	accounting	accounting	NOUN
iiclr-17461	129	88	27	27	NUM
iiclr-17461	129	89	.	.	PUNCT
iiclr-17461	130	1	see	see	VERB
iiclr-17461	130	2	david	david	PROPN
iiclr-17461	130	3	s.	s.	PROPN
iiclr-17461	130	4	ruder	ruder	PROPN
iiclr-17461	130	5	,	,	PUNCT
iiclr-17461	130	6	reconciling	reconcile	VERB
iiclr-17461	130	7	u.s	u.s	PROPN
iiclr-17461	130	8	.	.	PROPN
iiclr-17461	130	9	disclosure	disclosure	NOUN
iiclr-17461	130	10	policy	policy	NOUN
iiclr-17461	130	11	with	with	ADP
iiclr-17461	130	12	international	international	ADJ
iiclr-17461	130	13	accounting	accounting	NOUN
iiclr-17461	130	14	and	and	CCONJ
iiclr-17461	130	15	disclosure	disclosure	NOUN
iiclr-17461	130	16	standards	standard	NOUN
iiclr-17461	130	17	,	,	PUNCT
iiclr-17461	130	18	17	17	NUM
iiclr-17461	130	19	nw	nw	PROPN
iiclr-17461	130	20	.	.	PROPN
iiclr-17461	130	21	j.	j.	PROPN
iiclr-17461	130	22	int'l	int'l	PROPN
iiclr-17461	130	23	.	.	PROPN
iiclr-17461	130	24	l.	l.	PROPN
iiclr-17461	130	25	&	&	CCONJ
iiclr-17461	130	26	bus	bus	PROPN
iiclr-17461	130	27	.	.	PUNCT
iiclr-17461	131	1	1	1	NUM
iiclr-17461	131	2	,	,	PUNCT
iiclr-17461	131	3	4	4	NUM
iiclr-17461	131	4	(	(	PUNCT
iiclr-17461	131	5	1996	1996	NUM
iiclr-17461	131	6	)	)	PUNCT
iiclr-17461	131	7	.	.	PUNCT
iiclr-17461	132	1	28	28	NUM
iiclr-17461	132	2	.	.	PUNCT
iiclr-17461	132	3	see	see	VERB
iiclr-17461	132	4	i	i	PRON
iiclr-17461	132	5	d.	d.	PROPN
iiclr-17461	132	6	29	29	NUM
iiclr-17461	132	7	.	.	PUNCT
iiclr-17461	133	1	berton	berton	PROPN
iiclr-17461	133	2	,	,	PUNCT
iiclr-17461	133	3	supra	supra	PROPN
iiclr-17461	133	4	note	note	NOUN
iiclr-17461	133	5	24	24	NUM
iiclr-17461	133	6	,	,	PUNCT
iiclr-17461	133	7	at	at	ADP
iiclr-17461	133	8	a15	a15	NOUN
iiclr-17461	133	9	.	.	PUNCT
iiclr-17461	134	1	30	30	NUM
iiclr-17461	134	2	.	.	PUNCT
iiclr-17461	135	1	i	i	PRON
iiclr-17461	135	2	d.	d.	PROPN
iiclr-17461	135	3	see	see	VERB
iiclr-17461	135	4	also	also	ADV
iiclr-17461	135	5	james	james	PROPN
iiclr-17461	135	6	l.	l.	PROPN
iiclr-17461	135	7	cochrane	cochrane	PROPN
iiclr-17461	135	8	,	,	PUNCT
iiclr-17461	135	9	are	be	AUX
iiclr-17461	135	10	u.s	u.s	PROPN
iiclr-17461	135	11	.	.	PROPN
iiclr-17461	135	12	regulatory	regulatory	ADJ
iiclr-17461	135	13	requirements	requirement	NOUN
iiclr-17461	135	14	for	for	ADP
iiclr-17461	135	15	foreign	foreign	ADJ
iiclr-17461	135	16	firms	firm	NOUN
iiclr-17461	135	17	appropriate	appropriate	ADJ
iiclr-17461	135	18	?	?	PUNCT
iiclr-17461	135	19	,	,	PUNCT
iiclr-17461	135	20	17	17	NUM
iiclr-17461	135	21	fordham	fordham	PROPN
iiclr-17461	135	22	int'l	int'l	PROPN
iiclr-17461	135	23	l.j	l.j	PROPN
iiclr-17461	135	24	.	.	PROPN
iiclr-17461	135	25	s58	s58	PROPN
iiclr-17461	135	26	(	(	PUNCT
iiclr-17461	135	27	1994	1994	NUM
iiclr-17461	135	28	)	)	PUNCT
iiclr-17461	135	29	.	.	PUNCT
iiclr-17461	136	1	one	one	NUM
iiclr-17461	136	2	study	study	NOUN
iiclr-17461	136	3	found	find	VERB
iiclr-17461	136	4	that	that	SCONJ
iiclr-17461	136	5	only	only	ADV
iiclr-17461	136	6	5	5	NUM
iiclr-17461	136	7	%	%	NOUN
iiclr-17461	136	8	of	of	ADP
iiclr-17461	136	9	the	the	DET
iiclr-17461	136	10	companies	company	NOUN
iiclr-17461	136	11	on	on	ADP
iiclr-17461	136	12	the	the	DET
iiclr-17461	136	13	new	new	PROPN
iiclr-17461	136	14	york	york	PROPN
iiclr-17461	136	15	or	or	CCONJ
iiclr-17461	136	16	american	american	ADJ
iiclr-17461	136	17	stock	stock	NOUN
iiclr-17461	136	18	exchanges	exchange	NOUN
iiclr-17461	136	19	were	be	AUX
iiclr-17461	136	20	foreign	foreign	ADJ
iiclr-17461	136	21	.	.	PUNCT
iiclr-17461	137	1	see	see	VERB
iiclr-17461	137	2	most	most	ADJ
iiclr-17461	137	3	,	,	PUNCT
iiclr-17461	137	4	supra	supra	ADJ
iiclr-17461	137	5	note	note	NOUN
iiclr-17461	137	6	7	7	NUM
iiclr-17461	137	7	,	,	PUNCT
iiclr-17461	137	8	at	at	ADP
iiclr-17461	137	9	86	86	NUM
iiclr-17461	137	10	.	.	PUNCT
iiclr-17461	138	1	by	by	ADP
iiclr-17461	138	2	comparison	comparison	NOUN
iiclr-17461	138	3	,	,	PUNCT
iiclr-17461	138	4	58	58	NUM
iiclr-17461	138	5	%	%	NOUN
iiclr-17461	138	6	of	of	ADP
iiclr-17461	138	7	the	the	DET
iiclr-17461	138	8	listings	listing	NOUN
iiclr-17461	138	9	on	on	ADP
iiclr-17461	138	10	the	the	DET
iiclr-17461	138	11	zurich	zurich	PROPN
iiclr-17461	138	12	stock	stock	PROPN
iiclr-17461	138	13	exchange	exchange	PROPN
iiclr-17461	138	14	were	be	AUX
iiclr-17461	138	15	foreign	foreign	ADJ
iiclr-17461	138	16	,	,	PUNCT
iiclr-17461	138	17	50	50	NUM
iiclr-17461	138	18	%	%	NOUN
iiclr-17461	138	19	on	on	ADP
iiclr-17461	138	20	amsterdam	amsterdam	PROPN
iiclr-17461	138	21	,	,	PUNCT
iiclr-17461	138	22	28	28	NUM
iiclr-17461	138	23	%	%	NOUN
iiclr-17461	138	24	on	on	ADP
iiclr-17461	138	25	paris	paris	PROPN
iiclr-17461	138	26	,	,	PUNCT
iiclr-17461	138	27	27	27	NUM
iiclr-17461	138	28	%	%	NOUN
iiclr-17461	138	29	on	on	ADP
iiclr-17461	138	30	frankfurt	frankfurt	PROPN
iiclr-17461	138	31	,	,	PUNCT
iiclr-17461	138	32	and	and	CCONJ
iiclr-17461	138	33	22	22	NUM
iiclr-17461	138	34	%	%	NOUN
iiclr-17461	138	35	on	on	ADP
iiclr-17461	138	36	london	london	PROPN
iiclr-17461	138	37	.	.	PUNCT
iiclr-17461	139	1	see	see	VERB
iiclr-17461	139	2	i	i	PRON
iiclr-17461	139	3	d.	d.	PROPN
iiclr-17461	139	4	31	31	NUM
iiclr-17461	139	5	.	.	PUNCT
iiclr-17461	140	1	see	see	VERB
iiclr-17461	140	2	cohen	cohen	PROPN
iiclr-17461	140	3	,	,	PUNCT
iiclr-17461	140	4	supra	supra	PROPN
iiclr-17461	140	5	note	note	PROPN
iiclr-17461	140	6	20	20	NUM
iiclr-17461	140	7	,	,	PUNCT
iiclr-17461	140	8	at	at	ADP
iiclr-17461	140	9	492	492	NUM
iiclr-17461	140	10	.	.	PUNCT
iiclr-17461	141	1	32	32	NUM
iiclr-17461	141	2	.	.	PUNCT
iiclr-17461	142	1	see	see	VERB
iiclr-17461	142	2	i	i	PRON
iiclr-17461	142	3	d.	d.	PROPN
iiclr-17461	142	4	33	33	NUM
iiclr-17461	142	5	.	.	PUNCT
iiclr-17461	143	1	see	see	VERB
iiclr-17461	143	2	michael	michael	PROPN
iiclr-17461	143	3	a.	a.	PROPN
iiclr-17461	143	4	schneider	schneider	PROPN
iiclr-17461	143	5	,	,	PUNCT
iiclr-17461	143	6	foreign	foreign	ADJ
iiclr-17461	143	7	listings	listing	NOUN
iiclr-17461	143	8	and	and	CCONJ
iiclr-17461	143	9	the	the	DET
iiclr-17461	143	10	preeminence	preeminence	NOUN
iiclr-17461	143	11	of	of	ADP
iiclr-17461	143	12	u.s	u.s	PROPN
iiclr-17461	143	13	.	.	PROPN
iiclr-17461	143	14	securities	security	NOUN
iiclr-17461	143	15	exchanges	exchange	NOUN
iiclr-17461	143	16	:	:	PUNCT
iiclr-17461	143	17	should	should	AUX
iiclr-17461	143	18	the	the	DET
iiclr-17461	143	19	sec	sec	PROPN
iiclr-17461	143	20	recognize	recognize	VERB
iiclr-17461	143	21	foreign	foreign	ADJ
iiclr-17461	143	22	accounting	accounting	NOUN
iiclr-17461	143	23	standards	standard	NOUN
iiclr-17461	143	24	?	?	PUNCT
iiclr-17461	143	25	,	,	PUNCT
iiclr-17461	143	26	3	3	NUM
iiclr-17461	143	27	minn	minn	NOUN
iiclr-17461	143	28	.	.	PUNCT
iiclr-17461	144	1	j.	j.	PROPN
iiclr-17461	144	2	global	global	PROPN
iiclr-17461	144	3	trade	trade	PROPN
iiclr-17461	144	4	301	301	NUM
iiclr-17461	144	5	,	,	PUNCT
iiclr-17461	144	6	307	307	NUM
iiclr-17461	144	7	(	(	PUNCT
iiclr-17461	144	8	1994	1994	NUM
iiclr-17461	144	9	)	)	PUNCT
iiclr-17461	144	10	.	.	PUNCT
iiclr-17461	145	1	all	all	DET
iiclr-17461	145	2	financial	financial	ADJ
iiclr-17461	145	3	statements	statement	NOUN
iiclr-17461	145	4	not	not	PART
iiclr-17461	145	5	prepared	prepare	VERB
iiclr-17461	145	6	in	in	ADP
iiclr-17461	145	7	accordance	accordance	NOUN
iiclr-17461	145	8	with	with	ADP
iiclr-17461	145	9	generally	generally	ADV
iiclr-17461	145	10	accepted	accept	VERB
iiclr-17461	145	11	accounting	accounting	NOUN
iiclr-17461	145	12	principles	principle	NOUN
iiclr-17461	145	13	are	be	AUX
iiclr-17461	145	14	presumed	presume	VERB
iiclr-17461	145	15	to	to	PART
iiclr-17461	145	16	be	be	AUX
iiclr-17461	145	17	misleading	misleading	ADJ
iiclr-17461	145	18	or	or	CCONJ
iiclr-17461	145	19	inaccurate	inaccurate	ADJ
iiclr-17461	145	20	.	.	PUNCT
iiclr-17461	146	1	17	17	NUM
iiclr-17461	146	2	c.f.r	c.f.r	NOUN
iiclr-17461	146	3	.	.	PUNCT
iiclr-17461	147	1	§	§	PROPN
iiclr-17461	147	2	210.4	210.4	NUM
iiclr-17461	147	3	-	-	PUNCT
iiclr-17461	147	4	01(a)(1	01(a)(1	NUM
iiclr-17461	147	5	)	)	PUNCT
iiclr-17461	147	6	(	(	PUNCT
iiclr-17461	147	7	1997	1997	NUM
iiclr-17461	147	8	)	)	PUNCT
iiclr-17461	147	9	.	.	PUNCT
iiclr-17461	148	1	34	34	NUM
iiclr-17461	148	2	.	.	PUNCT
iiclr-17461	148	3	capital	capital	NOUN
iiclr-17461	148	4	markets	market	NOUN
iiclr-17461	148	5	efficiency	efficiency	NOUN
iiclr-17461	148	6	act	act	NOUN
iiclr-17461	148	7	of	of	ADP
iiclr-17461	148	8	1996	1996	NUM
iiclr-17461	148	9	,	,	PUNCT
iiclr-17461	148	10	pub	pub	NOUN
iiclr-17461	148	11	.	.	PUNCT
iiclr-17461	149	1	l.	l.	PROPN
iiclr-17461	149	2	no	no	INTJ
iiclr-17461	149	3	.	.	PROPN
iiclr-17461	150	1	104	104	NUM
iiclr-17461	150	2	-	-	SYM
iiclr-17461	150	3	290	290	NUM
iiclr-17461	150	4	,	,	PUNCT
iiclr-17461	150	5	110	110	NUM
iiclr-17461	150	6	stat	stat	NOUN
iiclr-17461	150	7	.	.	PUNCT
iiclr-17461	151	1	3416	3416	NUM
iiclr-17461	151	2	,	,	PUNCT
iiclr-17461	151	3	3449	3449	NUM
iiclr-17461	151	4	[	[	X
iiclr-17461	151	5	hereinafter	hereinafter	NOUN
iiclr-17461	151	6	capital	capital	NOUN
iiclr-17461	151	7	markets	market	NOUN
iiclr-17461	151	8	efficiency	efficiency	PROPN
iiclr-17461	151	9	act	act	PROPN
iiclr-17461	151	10	]	]	PUNCT
iiclr-17461	151	11	.	.	PUNCT
iiclr-17461	152	1	35	35	NUM
iiclr-17461	152	2	.	.	PUNCT
iiclr-17461	153	1	see	see	VERB
iiclr-17461	153	2	i	i	PRON
iiclr-17461	153	3	d.	d.	PROPN
iiclr-17461	153	4	§	§	PROPN
iiclr-17461	153	5	509(2	509(2	NUM
iiclr-17461	153	6	)	)	PUNCT
iiclr-17461	153	7	.	.	PUNCT
iiclr-17461	154	1	36	36	NUM
iiclr-17461	154	2	.	.	PUNCT
iiclr-17461	154	3	see	see	VERB
iiclr-17461	154	4	i	i	PRON
iiclr-17461	154	5	d.	d.	PROPN
iiclr-17461	154	6	37	37	NUM
iiclr-17461	154	7	.	.	PUNCT
iiclr-17461	155	1	see	see	VERB
iiclr-17461	155	2	i	i	PRON
iiclr-17461	155	3	d.	d.	PROPN
iiclr-17461	155	4	§	§	PROPN
iiclr-17461	155	5	509(3	509(3	NUM
iiclr-17461	155	6	)	)	PUNCT
iiclr-17461	155	7	.	.	PUNCT
iiclr-17461	156	1	19981	19981	NUM
iiclr-17461	156	2	ind	ind	NOUN
iiclr-17461	156	3	.	.	PUNCT
iiclr-17461	157	1	int'l	int'l	PROPN
iiclr-17461	157	2	&	&	CCONJ
iiclr-17461	157	3	comp	comp	PROPN
iiclr-17461	157	4	.	.	PUNCT
iiclr-17461	158	1	l.	l.	PROPN
iiclr-17461	158	2	rev	rev	PROPN
iiclr-17461	158	3	.	.	PROPN
iiclr-17461	158	4	standards	standard	NOUN
iiclr-17461	158	5	as	as	ADV
iiclr-17461	158	6	soon	soon	ADV
iiclr-17461	158	7	as	as	SCONJ
iiclr-17461	158	8	would	would	AUX
iiclr-17461	158	9	be	be	AUX
iiclr-17461	158	10	"	"	PUNCT
iiclr-17461	158	11	practicable	practicable	ADJ
iiclr-17461	158	12	.	.	PUNCT
iiclr-17461	158	13	"	"	PUNCT
iiclr-17461	159	1	38	38	NUM
iiclr-17461	159	2	finally	finally	ADV
iiclr-17461	159	3	,	,	PUNCT
iiclr-17461	159	4	the	the	DET
iiclr-17461	159	5	sec	sec	PROPN
iiclr-17461	159	6	was	be	AUX
iiclr-17461	159	7	to	to	PART
iiclr-17461	159	8	report	report	VERB
iiclr-17461	159	9	back	back	ADV
iiclr-17461	159	10	to	to	ADP
iiclr-17461	159	11	congress	congress	PROPN
iiclr-17461	159	12	one	one	NUM
iiclr-17461	159	13	year	year	NOUN
iiclr-17461	159	14	after	after	ADP
iiclr-17461	159	15	enactment	enactment	NOUN
iiclr-17461	159	16	of	of	ADP
iiclr-17461	159	17	the	the	DET
iiclr-17461	159	18	act	act	NOUN
iiclr-17461	159	19	with	with	ADP
iiclr-17461	159	20	an	an	DET
iiclr-17461	159	21	update	update	NOUN
iiclr-17461	159	22	on	on	ADP
iiclr-17461	159	23	the	the	DET
iiclr-17461	159	24	progress	progress	NOUN
iiclr-17461	159	25	made	make	VERB
iiclr-17461	159	26	on	on	ADP
iiclr-17461	159	27	a	a	DET
iiclr-17461	159	28	set	set	NOUN
iiclr-17461	159	29	of	of	ADP
iiclr-17461	159	30	international	international	ADJ
iiclr-17461	159	31	accounting	accounting	NOUN
iiclr-17461	159	32	standards	standard	NOUN
iiclr-17461	159	33	that	that	PRON
iiclr-17461	159	34	would	would	AUX
iiclr-17461	159	35	be	be	AUX
iiclr-17461	159	36	acceptable	acceptable	ADJ
iiclr-17461	159	37	for	for	ADP
iiclr-17461	159	38	foreign	foreign	ADJ
iiclr-17461	159	39	companies	company	NOUN
iiclr-17461	159	40	making	make	VERB
iiclr-17461	159	41	public	public	ADJ
iiclr-17461	159	42	offerings	offering	NOUN
iiclr-17461	159	43	of	of	ADP
iiclr-17461	159	44	stock	stock	NOUN
iiclr-17461	159	45	through	through	ADP
iiclr-17461	159	46	u.s	u.s	PROPN
iiclr-17461	159	47	.	.	PROPN
iiclr-17461	159	48	capital	capital	NOUN
iiclr-17461	159	49	markets	market	NOUN
iiclr-17461	159	50	.	.	PUNCT
iiclr-17461	160	1	9	9	NUM
iiclr-17461	160	2	to	to	PART
iiclr-17461	160	3	remedy	remedy	VERB
iiclr-17461	160	4	this	this	DET
iiclr-17461	160	5	problem	problem	NOUN
iiclr-17461	160	6	,	,	PUNCT
iiclr-17461	160	7	the	the	DET
iiclr-17461	160	8	international	international	ADJ
iiclr-17461	160	9	accounting	accounting	NOUN
iiclr-17461	160	10	standards	standard	NOUN
iiclr-17461	160	11	committee	committee	NOUN
iiclr-17461	160	12	(	(	PUNCT
iiclr-17461	160	13	iasc)l	iasc)l	PROPN
iiclr-17461	160	14	is	be	AUX
iiclr-17461	160	15	developing	develop	VERB
iiclr-17461	160	16	a	a	DET
iiclr-17461	160	17	new	new	ADJ
iiclr-17461	160	18	,	,	PUNCT
iiclr-17461	160	19	revised	revise	VERB
iiclr-17461	160	20	set	set	NOUN
iiclr-17461	160	21	of	of	ADP
iiclr-17461	160	22	international	international	ADJ
iiclr-17461	160	23	accounting	accounting	NOUN
iiclr-17461	160	24	standards	standard	NOUN
iiclr-17461	160	25	due	due	ADJ
iiclr-17461	160	26	for	for	ADP
iiclr-17461	160	27	completion	completion	NOUN
iiclr-17461	160	28	in	in	ADP
iiclr-17461	160	29	march	march	PROPN
iiclr-17461	160	30	1998	1998	NUM
iiclr-17461	160	31	.	.	PUNCT
iiclr-17461	161	1	4	4	NUM
iiclr-17461	161	2	"	"	PUNCT
iiclr-17461	161	3	the	the	DET
iiclr-17461	161	4	iasc	iasc	PROPN
iiclr-17461	161	5	plans	plan	VERB
iiclr-17461	161	6	to	to	PART
iiclr-17461	161	7	submit	submit	VERB
iiclr-17461	161	8	the	the	DET
iiclr-17461	161	9	new	new	ADJ
iiclr-17461	161	10	standards	standard	NOUN
iiclr-17461	161	11	to	to	ADP
iiclr-17461	161	12	the	the	DET
iiclr-17461	161	13	sec	sec	PROPN
iiclr-17461	161	14	in	in	ADP
iiclr-17461	161	15	hopes	hope	NOUN
iiclr-17461	161	16	that	that	SCONJ
iiclr-17461	161	17	the	the	DET
iiclr-17461	161	18	commission	commission	NOUN
iiclr-17461	161	19	will	will	AUX
iiclr-17461	161	20	recognize	recognize	VERB
iiclr-17461	161	21	the	the	DET
iiclr-17461	161	22	standards	standard	NOUN
iiclr-17461	161	23	as	as	ADP
iiclr-17461	161	24	a	a	DET
iiclr-17461	161	25	substitute	substitute	NOUN
iiclr-17461	161	26	for	for	ADP
iiclr-17461	161	27	u.s	u.s	PROPN
iiclr-17461	161	28	.	.	PROPN
iiclr-17461	161	29	gaap	gaap	PROPN
iiclr-17461	161	30	.	.	PUNCT
iiclr-17461	162	1	the	the	DET
iiclr-17461	162	2	existing	exist	VERB
iiclr-17461	162	3	set	set	NOUN
iiclr-17461	162	4	of	of	ADP
iiclr-17461	162	5	international	international	ADJ
iiclr-17461	162	6	accounting	accounting	NOUN
iiclr-17461	162	7	standards	standard	NOUN
iiclr-17461	162	8	is	be	AUX
iiclr-17461	162	9	already	already	ADV
iiclr-17461	162	10	accepted	accept	VERB
iiclr-17461	162	11	by	by	ADP
iiclr-17461	162	12	many	many	ADJ
iiclr-17461	162	13	foreign	foreign	ADJ
iiclr-17461	162	14	stock	stock	NOUN
iiclr-17461	162	15	exchanges	exchange	NOUN
iiclr-17461	162	16	for	for	ADP
iiclr-17461	162	17	use	use	NOUN
iiclr-17461	162	18	in	in	ADP
iiclr-17461	162	19	cross	cross	ADJ
iiclr-17461	162	20	-	-	ADJ
iiclr-17461	162	21	border	border	ADJ
iiclr-17461	162	22	listings.42	listings.42	NOUN
iiclr-17461	162	23	the	the	DET
iiclr-17461	162	24	iasc	iasc	PROPN
iiclr-17461	162	25	estimates	estimate	VERB
iiclr-17461	162	26	that	that	SCONJ
iiclr-17461	162	27	hundreds	hundred	NOUN
iiclr-17461	162	28	of	of	ADP
iiclr-17461	162	29	multinational43	multinational43	NOUN
iiclr-17461	162	30	and	and	CCONJ
iiclr-17461	162	31	international	international	ADJ
iiclr-17461	162	32	companies	company	NOUN
iiclr-17461	162	33	prepare	prepare	VERB
iiclr-17461	162	34	their	their	PRON
iiclr-17461	162	35	financial	financial	ADJ
iiclr-17461	162	36	statements	statement	NOUN
iiclr-17461	162	37	in	in	ADP
iiclr-17461	162	38	accordance	accordance	NOUN
iiclr-17461	162	39	with	with	ADP
iiclr-17461	162	40	existing	exist	VERB
iiclr-17461	162	41	international	international	ADJ
iiclr-17461	162	42	accounting	accounting	NOUN
iiclr-17461	162	43	standards	standard	NOUN
iiclr-17461	162	44	.	.	PUNCT
iiclr-17461	162	45	'	'	PUNCT
iiclr-17461	163	1	the	the	DET
iiclr-17461	163	2	iasc	iasc	PROPN
iiclr-17461	163	3	is	be	AUX
iiclr-17461	163	4	preparing	prepare	VERB
iiclr-17461	163	5	the	the	DET
iiclr-17461	163	6	new	new	ADJ
iiclr-17461	163	7	set	set	NOUN
iiclr-17461	163	8	of	of	ADP
iiclr-17461	163	9	international	international	ADJ
iiclr-17461	163	10	accounting	accounting	NOUN
iiclr-17461	163	11	standards	standard	NOUN
iiclr-17461	163	12	with	with	ADP
iiclr-17461	163	13	the	the	DET
iiclr-17461	163	14	intent	intent	NOUN
iiclr-17461	163	15	that	that	SCONJ
iiclr-17461	163	16	these	these	DET
iiclr-17461	163	17	new	new	ADJ
iiclr-17461	163	18	standards	standard	NOUN
iiclr-17461	163	19	will	will	AUX
iiclr-17461	163	20	be	be	AUX
iiclr-17461	163	21	universally	universally	ADV
iiclr-17461	163	22	accepted	accept	VERB
iiclr-17461	163	23	for	for	ADP
iiclr-17461	163	24	cross	cross	ADJ
iiclr-17461	163	25	-	-	ADJ
iiclr-17461	163	26	border	border	ADJ
iiclr-17461	163	27	listings.4	listings.4	PROPN
iiclr-17461	163	28	it	it	PRON
iiclr-17461	163	29	is	be	AUX
iiclr-17461	163	30	the	the	DET
iiclr-17461	163	31	conclusion	conclusion	NOUN
iiclr-17461	163	32	of	of	ADP
iiclr-17461	163	33	this	this	DET
iiclr-17461	163	34	note	note	NOUN
iiclr-17461	163	35	that	that	SCONJ
iiclr-17461	163	36	the	the	DET
iiclr-17461	163	37	sec	sec	PROPN
iiclr-17461	163	38	should	should	AUX
iiclr-17461	163	39	accept	accept	VERB
iiclr-17461	163	40	the	the	DET
iiclr-17461	163	41	iasc	iasc	PROPN
iiclr-17461	163	42	's	's	PART
iiclr-17461	163	43	new	new	ADJ
iiclr-17461	163	44	set	set	NOUN
iiclr-17461	163	45	of	of	ADP
iiclr-17461	163	46	core	core	NOUN
iiclr-17461	163	47	accounting	accounting	NOUN
iiclr-17461	163	48	standards	standard	NOUN
iiclr-17461	163	49	as	as	ADP
iiclr-17461	163	50	a	a	DET
iiclr-17461	163	51	substitute	substitute	NOUN
iiclr-17461	163	52	for	for	ADP
iiclr-17461	163	53	u.s	u.s	PROPN
iiclr-17461	163	54	.	.	PROPN
iiclr-17461	163	55	gaap	gaap	PROPN
iiclr-17461	163	56	in	in	ADP
iiclr-17461	163	57	order	order	NOUN
iiclr-17461	163	58	to	to	PART
iiclr-17461	163	59	facilitate	facilitate	VERB
iiclr-17461	163	60	cross	cross	ADJ
iiclr-17461	163	61	-	-	ADJ
iiclr-17461	163	62	border	border	ADJ
iiclr-17461	163	63	offerings	offering	NOUN
iiclr-17461	163	64	of	of	ADP
iiclr-17461	163	65	stock	stock	NOUN
iiclr-17461	163	66	and	and	CCONJ
iiclr-17461	163	67	preserve	preserve	VERB
iiclr-17461	163	68	the	the	DET
iiclr-17461	163	69	status	status	NOUN
iiclr-17461	163	70	of	of	ADP
iiclr-17461	163	71	the	the	DET
iiclr-17461	163	72	united	united	PROPN
iiclr-17461	163	73	states	states	PROPN
iiclr-17461	163	74	as	as	ADP
iiclr-17461	163	75	the	the	DET
iiclr-17461	163	76	world	world	NOUN
iiclr-17461	163	77	's	's	PART
iiclr-17461	163	78	dominant	dominant	ADJ
iiclr-17461	163	79	capital	capital	NOUN
iiclr-17461	163	80	market	market	NOUN
iiclr-17461	163	81	.	.	PUNCT
iiclr-17461	164	1	38	38	NUM
iiclr-17461	164	2	.	.	PUNCT
iiclr-17461	165	1	i	i	PRON
iiclr-17461	165	2	d.	d.	PROPN
iiclr-17461	165	3	§	§	PROPN
iiclr-17461	165	4	509(4	509(4	NUM
iiclr-17461	165	5	)	)	PUNCT
iiclr-17461	165	6	.	.	PUNCT
iiclr-17461	166	1	39	39	NUM
iiclr-17461	166	2	.	.	PUNCT
iiclr-17461	167	1	see	see	VERB
iiclr-17461	167	2	i	i	PRON
iiclr-17461	167	3	d.	d.	PROPN
iiclr-17461	167	4	§	§	PROPN
iiclr-17461	167	5	509(5	509(5	NUM
iiclr-17461	167	6	)	)	PUNCT
iiclr-17461	167	7	.	.	PUNCT
iiclr-17461	168	1	40	40	NUM
iiclr-17461	168	2	.	.	PUNCT
iiclr-17461	169	1	the	the	DET
iiclr-17461	169	2	iasc	iasc	PROPN
iiclr-17461	169	3	was	be	AUX
iiclr-17461	169	4	founded	found	VERB
iiclr-17461	169	5	in	in	ADP
iiclr-17461	169	6	1973	1973	NUM
iiclr-17461	169	7	by	by	ADP
iiclr-17461	169	8	accounting	accounting	NOUN
iiclr-17461	169	9	representatives	representative	NOUN
iiclr-17461	169	10	from	from	ADP
iiclr-17461	169	11	australia	australia	PROPN
iiclr-17461	169	12	,	,	PUNCT
iiclr-17461	169	13	canada	canada	PROPN
iiclr-17461	169	14	,	,	PUNCT
iiclr-17461	169	15	france	france	PROPN
iiclr-17461	169	16	,	,	PUNCT
iiclr-17461	169	17	germany	germany	PROPN
iiclr-17461	169	18	,	,	PUNCT
iiclr-17461	169	19	japan	japan	PROPN
iiclr-17461	169	20	,	,	PUNCT
iiclr-17461	169	21	mexico	mexico	PROPN
iiclr-17461	169	22	,	,	PUNCT
iiclr-17461	169	23	the	the	DET
iiclr-17461	169	24	netherlands	netherlands	PROPN
iiclr-17461	169	25	,	,	PUNCT
iiclr-17461	169	26	the	the	DET
iiclr-17461	169	27	united	united	ADJ
iiclr-17461	169	28	kingdom	kingdom	PROPN
iiclr-17461	169	29	,	,	PUNCT
iiclr-17461	169	30	and	and	CCONJ
iiclr-17461	169	31	the	the	DET
iiclr-17461	169	32	united	united	PROPN
iiclr-17461	169	33	states	states	PROPN
iiclr-17461	169	34	.	.	PUNCT
iiclr-17461	170	1	iasc	iasc	PROPN
iiclr-17461	170	2	,	,	PUNCT
iiclr-17461	170	3	about	about	ADP
iiclr-17461	170	4	iasc	iasc	PROPN
iiclr-17461	170	5	(	(	PUNCT
iiclr-17461	170	6	visited	visit	VERB
iiclr-17461	170	7	nov	nov	PROPN
iiclr-17461	170	8	.	.	PROPN
iiclr-17461	170	9	1	1	NUM
iiclr-17461	170	10	,	,	PUNCT
iiclr-17461	170	11	1997	1997	NUM
iiclr-17461	170	12	)	)	PUNCT
iiclr-17461	171	1	<	<	X
iiclr-17461	171	2	http://www.iasc.org.uk/frame/	http://www.iasc.org.uk/frame/	PROPN
iiclr-17461	171	3	cenll.htm	cenll.htm	PROPN
iiclr-17461	171	4	>	>	X
iiclr-17461	171	5	.	.	PUNCT
iiclr-17461	172	1	the	the	DET
iiclr-17461	172	2	iasc	iasc	PROPN
iiclr-17461	172	3	presently	presently	ADV
iiclr-17461	172	4	includes	include	VERB
iiclr-17461	172	5	representatives	representative	NOUN
iiclr-17461	172	6	from	from	ADP
iiclr-17461	172	7	85	85	NUM
iiclr-17461	172	8	countries	country	NOUN
iiclr-17461	172	9	.	.	PUNCT
iiclr-17461	173	1	i	i	PRON
iiclr-17461	173	2	d.	d.	PROPN
iiclr-17461	173	3	the	the	DET
iiclr-17461	173	4	iasc	iasc	PROPN
iiclr-17461	173	5	has	have	VERB
iiclr-17461	173	6	two	two	NUM
iiclr-17461	173	7	broad	broad	ADJ
iiclr-17461	173	8	objectives	objective	NOUN
iiclr-17461	173	9	.	.	PUNCT
iiclr-17461	174	1	the	the	DET
iiclr-17461	174	2	first	first	ADJ
iiclr-17461	174	3	is	be	AUX
iiclr-17461	174	4	to	to	PART
iiclr-17461	174	5	develop	develop	VERB
iiclr-17461	174	6	accounting	accounting	NOUN
iiclr-17461	174	7	standards	standard	NOUN
iiclr-17461	174	8	to	to	PART
iiclr-17461	174	9	be	be	AUX
iiclr-17461	174	10	observed	observe	VERB
iiclr-17461	174	11	in	in	ADP
iiclr-17461	174	12	the	the	DET
iiclr-17461	174	13	preparation	preparation	NOUN
iiclr-17461	174	14	of	of	ADP
iiclr-17461	174	15	financial	financial	ADJ
iiclr-17461	174	16	statements	statement	NOUN
iiclr-17461	174	17	and	and	CCONJ
iiclr-17461	174	18	to	to	PART
iiclr-17461	174	19	encourage	encourage	VERB
iiclr-17461	174	20	their	their	PRON
iiclr-17461	174	21	worldwide	worldwide	ADJ
iiclr-17461	174	22	acceptance	acceptance	NOUN
iiclr-17461	174	23	.	.	PUNCT
iiclr-17461	175	1	see	see	VERB
iiclr-17461	175	2	barry	barry	PROPN
iiclr-17461	175	3	j.	j.	PROPN
iiclr-17461	175	4	epstein	epstein	PROPN
iiclr-17461	175	5	&	&	CCONJ
iiclr-17461	175	6	abbas	abbas	PROPN
iiclr-17461	175	7	all	all	DET
iiclr-17461	175	8	mirza	mirza	PROPN
iiclr-17461	175	9	,	,	PUNCT
iiclr-17461	175	10	interpretation	interpretation	NOUN
iiclr-17461	175	11	and	and	CCONJ
iiclr-17461	175	12	application	application	NOUN
iiclr-17461	175	13	of	of	ADP
iiclr-17461	175	14	international	international	ADJ
iiclr-17461	175	15	accounting	accounting	NOUN
iiclr-17461	175	16	standards	standard	NOUN
iiclr-17461	175	17	1997	1997	NUM
iiclr-17461	175	18	,	,	PUNCT
iiclr-17461	175	19	at	at	ADP
iiclr-17461	175	20	9	9	NUM
iiclr-17461	175	21	(	(	PUNCT
iiclr-17461	175	22	1997	1997	NUM
iiclr-17461	175	23	)	)	PUNCT
iiclr-17461	175	24	.	.	PUNCT
iiclr-17461	176	1	the	the	DET
iiclr-17461	176	2	second	second	NOUN
iiclr-17461	176	3	is	be	AUX
iiclr-17461	176	4	to	to	PART
iiclr-17461	176	5	work	work	VERB
iiclr-17461	176	6	generally	generally	ADV
iiclr-17461	176	7	for	for	ADP
iiclr-17461	176	8	the	the	DET
iiclr-17461	176	9	improvement	improvement	NOUN
iiclr-17461	176	10	and	and	CCONJ
iiclr-17461	176	11	global	global	ADJ
iiclr-17461	176	12	harmonization	harmonization	NOUN
iiclr-17461	176	13	of	of	ADP
iiclr-17461	176	14	accounting	accounting	NOUN
iiclr-17461	176	15	standards	standard	NOUN
iiclr-17461	176	16	.	.	PUNCT
iiclr-17461	177	1	see	see	VERB
iiclr-17461	177	2	i	i	PRON
iiclr-17461	177	3	d.	d.	PROPN
iiclr-17461	177	4	41	41	NUM
iiclr-17461	177	5	.	.	PUNCT
iiclr-17461	178	1	the	the	DET
iiclr-17461	178	2	standards	standard	NOUN
iiclr-17461	178	3	were	be	AUX
iiclr-17461	178	4	originally	originally	ADV
iiclr-17461	178	5	to	to	PART
iiclr-17461	178	6	be	be	AUX
iiclr-17461	178	7	completed	complete	VERB
iiclr-17461	178	8	in	in	ADP
iiclr-17461	178	9	mid-1999	mid-1999	NOUN
iiclr-17461	178	10	.	.	PUNCT
iiclr-17461	179	1	see	see	VERB
iiclr-17461	179	2	epstein	epstein	PROPN
iiclr-17461	179	3	&	&	CCONJ
iiclr-17461	179	4	mirza	mirza	PROPN
iiclr-17461	179	5	,	,	PUNCT
iiclr-17461	179	6	supra	supra	PROPN
iiclr-17461	179	7	note	note	NOUN
iiclr-17461	179	8	40	40	NUM
iiclr-17461	179	9	,	,	PUNCT
iiclr-17461	179	10	at	at	ADP
iiclr-17461	179	11	13	13	NUM
iiclr-17461	179	12	.	.	PUNCT
iiclr-17461	180	1	however	however	ADV
iiclr-17461	180	2	,	,	PUNCT
iiclr-17461	180	3	due	due	ADP
iiclr-17461	180	4	to	to	ADP
iiclr-17461	180	5	pressure	pressure	NOUN
iiclr-17461	180	6	from	from	ADP
iiclr-17461	180	7	the	the	DET
iiclr-17461	180	8	international	international	ADJ
iiclr-17461	180	9	community	community	NOUN
iiclr-17461	180	10	,	,	PUNCT
iiclr-17461	180	11	the	the	DET
iiclr-17461	180	12	completion	completion	NOUN
iiclr-17461	180	13	date	date	NOUN
iiclr-17461	180	14	"	"	PUNCT
iiclr-17461	180	15	was	be	AUX
iiclr-17461	180	16	...	...	PUNCT
iiclr-17461	180	17	accelerated	accelerate	VERB
iiclr-17461	180	18	to	to	ADP
iiclr-17461	180	19	early	early	ADJ
iiclr-17461	180	20	1998	1998	NUM
iiclr-17461	180	21	.	.	PUNCT
iiclr-17461	180	22	"	"	PUNCT
iiclr-17461	181	1	i	i	PRON
iiclr-17461	181	2	d.	d.	PROPN
iiclr-17461	181	3	42	42	NUM
iiclr-17461	181	4	.	.	PUNCT
iiclr-17461	182	1	see	see	PROPN
iiclr-17461	182	2	iasc	iasc	PROPN
iiclr-17461	182	3	,	,	PUNCT
iiclr-17461	182	4	about	about	ADP
iiclr-17461	182	5	jasc	jasc	PROPN
iiclr-17461	182	6	(	(	PUNCT
iiclr-17461	182	7	visited	visit	VERB
iiclr-17461	182	8	nov	nov	PROPN
iiclr-17461	182	9	.	.	PROPN
iiclr-17461	182	10	1	1	NUM
iiclr-17461	182	11	,	,	PUNCT
iiclr-17461	182	12	1997	1997	NUM
iiclr-17461	182	13	)	)	PUNCT
iiclr-17461	183	1	<	<	X
iiclr-17461	183	2	http://www.iasc.org.uk/	http://www.iasc.org.uk/	X
iiclr-17461	183	3	framelcenl_5.htm	framelcenl_5.htm	PROPN
iiclr-17461	183	4	>	>	X
iiclr-17461	183	5	.	.	PROPN
iiclr-17461	184	1	43	43	NUM
iiclr-17461	184	2	.	.	PUNCT
iiclr-17461	185	1	however	however	ADV
iiclr-17461	185	2	,	,	PUNCT
iiclr-17461	185	3	microsoft	microsoft	PROPN
iiclr-17461	185	4	is	be	AUX
iiclr-17461	185	5	the	the	DET
iiclr-17461	185	6	only	only	ADJ
iiclr-17461	185	7	major	major	ADJ
iiclr-17461	185	8	american	american	ADJ
iiclr-17461	185	9	company	company	NOUN
iiclr-17461	185	10	to	to	PART
iiclr-17461	185	11	refer	refer	VERB
iiclr-17461	185	12	to	to	ADP
iiclr-17461	185	13	international	international	ADJ
iiclr-17461	185	14	accounting	accounting	NOUN
iiclr-17461	185	15	standards	standard	NOUN
iiclr-17461	185	16	in	in	ADP
iiclr-17461	185	17	its	its	PRON
iiclr-17461	185	18	financial	financial	ADJ
iiclr-17461	185	19	statements	statement	NOUN
iiclr-17461	185	20	.	.	PUNCT
iiclr-17461	186	1	see	see	VERB
iiclr-17461	186	2	iasc	iasc	PROPN
iiclr-17461	186	3	,	,	PUNCT
iiclr-17461	186	4	about	about	ADP
iiclr-17461	186	5	iasc	iasc	PROPN
iiclr-17461	186	6	(	(	PUNCT
iiclr-17461	186	7	visited	visit	VERB
iiclr-17461	186	8	nov	nov	PROPN
iiclr-17461	186	9	.	.	PROPN
iiclr-17461	186	10	1	1	NUM
iiclr-17461	186	11	,	,	PUNCT
iiclr-17461	186	12	1997	1997	NUM
iiclr-17461	186	13	)	)	PUNCT
iiclr-17461	187	1	<	<	X
iiclr-17461	187	2	http:/www.iasc.org.uklframe	http:/www.iasc.org.uklframe	NOUN
iiclr-17461	187	3	/	/	SYM
iiclr-17461	187	4	cenl.7.htm	cenl.7.htm	PROPN
iiclr-17461	187	5	>	>	PROPN
iiclr-17461	187	6	.	.	PROPN
iiclr-17461	188	1	44	44	NUM
iiclr-17461	188	2	.	.	PUNCT
iiclr-17461	189	1	see	see	VERB
iiclr-17461	189	2	i	i	PRON
iiclr-17461	189	3	d.	d.	PROPN
iiclr-17461	189	4	45	45	NUM
iiclr-17461	189	5	.	.	PUNCT
iiclr-17461	190	1	see	see	VERB
iiclr-17461	190	2	sir	sir	PROPN
iiclr-17461	190	3	bryan	bryan	PROPN
iiclr-17461	190	4	carsberg	carsberg	PROPN
iiclr-17461	190	5	,	,	PUNCT
iiclr-17461	190	6	foreword	foreword	NOUN
iiclr-17461	190	7	to	to	PART
iiclr-17461	190	8	barry	barry	PROPN
iiclr-17461	190	9	j.	j.	PROPN
iiclr-17461	190	10	epstein	epstein	PROPN
iiclr-17461	190	11	&	&	CCONJ
iiclr-17461	190	12	abbas	abbas	PROPN
iiclr-17461	190	13	ali	ali	PROPN
iiclr-17461	190	14	mirza	mirza	PROPN
iiclr-17461	190	15	,	,	PUNCT
iiclr-17461	190	16	interpretation	interpretation	NOUN
iiclr-17461	190	17	and	and	CCONJ
iiclr-17461	190	18	application	application	NOUN
iiclr-17461	190	19	of	of	ADP
iiclr-17461	190	20	international	international	ADJ
iiclr-17461	190	21	accounting	accounting	NOUN
iiclr-17461	190	22	standards	standard	NOUN
iiclr-17461	190	23	1997	1997	NUM
iiclr-17461	190	24	(	(	PUNCT
iiclr-17461	190	25	1997	1997	NUM
iiclr-17461	190	26	)	)	PUNCT
iiclr-17461	190	27	.	.	PUNCT
iiclr-17461	191	1	[	[	X
iiclr-17461	191	2	vol	vol	NOUN
iiclr-17461	191	3	.	.	PUNCT
iiclr-17461	191	4	9:1	9:1	NUM
iiclr-17461	191	5	international	international	ADJ
iiclr-17461	191	6	accounting	accounting	NOUN
iiclr-17461	191	7	standards	standards	PROPN
iiclr-17461	191	8	iii	iii	PROPN
iiclr-17461	191	9	.	.	PUNCT
iiclr-17461	191	10	comparison	comparison	NOUN
iiclr-17461	191	11	of	of	ADP
iiclr-17461	191	12	u.s	u.s	PROPN
iiclr-17461	191	13	.	.	PROPN
iiclr-17461	191	14	gaap	gaap	PROPN
iiclr-17461	191	15	and	and	CCONJ
iiclr-17461	191	16	current	current	ADJ
iiclr-17461	191	17	international	international	ADJ
iiclr-17461	191	18	accounting	accounting	NOUN
iiclr-17461	191	19	standards	standard	NOUN
iiclr-17461	191	20	this	this	DET
iiclr-17461	191	21	section	section	NOUN
iiclr-17461	191	22	begins	begin	VERB
iiclr-17461	191	23	with	with	ADP
iiclr-17461	191	24	a	a	DET
iiclr-17461	191	25	comparison	comparison	NOUN
iiclr-17461	191	26	of	of	ADP
iiclr-17461	191	27	the	the	DET
iiclr-17461	191	28	standard	standard	ADJ
iiclr-17461	191	29	-	-	PUNCT
iiclr-17461	191	30	setting	set	VERB
iiclr-17461	191	31	processes	process	NOUN
iiclr-17461	191	32	of	of	ADP
iiclr-17461	191	33	the	the	DET
iiclr-17461	191	34	fasb	fasb	NOUN
iiclr-17461	191	35	and	and	CCONJ
iiclr-17461	191	36	the	the	DET
iiclr-17461	191	37	iasc	iasc	PROPN
iiclr-17461	191	38	.	.	PUNCT
iiclr-17461	192	1	the	the	DET
iiclr-17461	192	2	remainder	remainder	NOUN
iiclr-17461	192	3	of	of	ADP
iiclr-17461	192	4	this	this	DET
iiclr-17461	192	5	section	section	NOUN
iiclr-17461	192	6	emphasizes	emphasize	VERB
iiclr-17461	192	7	some	some	PRON
iiclr-17461	192	8	of	of	ADP
iiclr-17461	192	9	the	the	DET
iiclr-17461	192	10	major	major	ADJ
iiclr-17461	192	11	differences	difference	NOUN
iiclr-17461	192	12	between	between	ADP
iiclr-17461	192	13	u.s	u.s	PROPN
iiclr-17461	192	14	.	.	PROPN
iiclr-17461	192	15	gaap	gaap	PROPN
iiclr-17461	192	16	,	,	PUNCT
iiclr-17461	192	17	established	establish	VERB
iiclr-17461	192	18	by	by	ADP
iiclr-17461	192	19	the	the	DET
iiclr-17461	192	20	fasb	fasb	NOUN
iiclr-17461	192	21	,	,	PUNCT
iiclr-17461	192	22	and	and	CCONJ
iiclr-17461	192	23	the	the	DET
iiclr-17461	192	24	current	current	ADJ
iiclr-17461	192	25	set	set	NOUN
iiclr-17461	192	26	of	of	ADP
iiclr-17461	192	27	international	international	ADJ
iiclr-17461	192	28	accounting	accounting	NOUN
iiclr-17461	192	29	standards	standard	NOUN
iiclr-17461	192	30	,	,	PUNCT
iiclr-17461	192	31	established	establish	VERB
iiclr-17461	192	32	by	by	ADP
iiclr-17461	192	33	the	the	DET
iiclr-17461	192	34	iasc	iasc	PROPN
iiclr-17461	192	35	.	.	PUNCT
iiclr-17461	193	1	this	this	DET
iiclr-17461	193	2	listing	listing	NOUN
iiclr-17461	193	3	is	be	AUX
iiclr-17461	193	4	by	by	ADP
iiclr-17461	193	5	no	no	DET
iiclr-17461	193	6	means	means	NOUN
iiclr-17461	193	7	all	all	PRON
iiclr-17461	193	8	-	-	PUNCT
iiclr-17461	193	9	inclusive	inclusive	ADJ
iiclr-17461	193	10	.	.	PUNCT
iiclr-17461	194	1	however	however	ADV
iiclr-17461	194	2	,	,	PUNCT
iiclr-17461	194	3	this	this	DET
iiclr-17461	194	4	list	list	NOUN
iiclr-17461	194	5	should	should	AUX
iiclr-17461	194	6	help	help	VERB
iiclr-17461	194	7	highlight	highlight	VERB
iiclr-17461	194	8	some	some	PRON
iiclr-17461	194	9	of	of	ADP
iiclr-17461	194	10	the	the	DET
iiclr-17461	194	11	discrepancies	discrepancy	NOUN
iiclr-17461	194	12	the	the	DET
iiclr-17461	194	13	iasc	iasc	PROPN
iiclr-17461	194	14	hopes	hope	VERB
iiclr-17461	194	15	to	to	PART
iiclr-17461	194	16	resolve	resolve	VERB
iiclr-17461	194	17	when	when	SCONJ
iiclr-17461	194	18	it	it	PRON
iiclr-17461	194	19	issues	issue	VERB
iiclr-17461	194	20	its	its	PRON
iiclr-17461	194	21	new	new	ADJ
iiclr-17461	194	22	set	set	NOUN
iiclr-17461	194	23	of	of	ADP
iiclr-17461	194	24	core	core	NOUN
iiclr-17461	194	25	standards	standard	NOUN
iiclr-17461	194	26	.	.	PUNCT
iiclr-17461	195	1	a.	a.	NOUN
iiclr-17461	195	2	comparison	comparison	NOUN
iiclr-17461	195	3	of	of	ADP
iiclr-17461	195	4	standard	standard	ADJ
iiclr-17461	195	5	-	-	PUNCT
iiclr-17461	195	6	setting	set	VERB
iiclr-17461	195	7	procedures	procedure	NOUN
iiclr-17461	195	8	of	of	ADP
iiclr-17461	195	9	the	the	DET
iiclr-17461	195	10	jasc	jasc	PROPN
iiclr-17461	195	11	and	and	CCONJ
iiclr-17461	195	12	the	the	DET
iiclr-17461	195	13	fasb	fasb	NOUN
iiclr-17461	195	14	in	in	ADP
iiclr-17461	195	15	the	the	DET
iiclr-17461	195	16	united	united	PROPN
iiclr-17461	195	17	states	states	PROPN
iiclr-17461	195	18	,	,	PUNCT
iiclr-17461	195	19	accounting	accounting	NOUN
iiclr-17461	195	20	standards	standard	NOUN
iiclr-17461	195	21	are	be	AUX
iiclr-17461	195	22	developed	develop	VERB
iiclr-17461	195	23	by	by	ADP
iiclr-17461	195	24	the	the	DET
iiclr-17461	195	25	fasb	fasb	NOUN
iiclr-17461	195	26	.	.	PUNCT
iiclr-17461	196	1	6	6	NUM
iiclr-17461	196	2	the	the	DET
iiclr-17461	196	3	board	board	NOUN
iiclr-17461	196	4	determines	determine	VERB
iiclr-17461	196	5	standards	standard	NOUN
iiclr-17461	196	6	by	by	ADP
iiclr-17461	196	7	way	way	NOUN
iiclr-17461	196	8	of	of	ADP
iiclr-17461	196	9	a	a	DET
iiclr-17461	196	10	political	political	ADJ
iiclr-17461	196	11	process	process	NOUN
iiclr-17461	196	12	.	.	PUNCT
iiclr-17461	197	1	47	47	NUM
iiclr-17461	197	2	all	all	DET
iiclr-17461	197	3	groups	group	NOUN
iiclr-17461	197	4	with	with	ADP
iiclr-17461	197	5	an	an	DET
iiclr-17461	197	6	interest	interest	NOUN
iiclr-17461	197	7	in	in	ADP
iiclr-17461	197	8	accounting	accounting	NOUN
iiclr-17461	197	9	standards	standard	NOUN
iiclr-17461	197	10	,	,	PUNCT
iiclr-17461	197	11	including	include	VERB
iiclr-17461	197	12	congress	congress	PROPN
iiclr-17461	197	13	and	and	CCONJ
iiclr-17461	197	14	government	government	NOUN
iiclr-17461	197	15	agencies	agency	NOUN
iiclr-17461	197	16	,	,	PUNCT
iiclr-17461	197	17	lobby	lobby	NOUN
iiclr-17461	197	18	before	before	ADP
iiclr-17461	197	19	the	the	DET
iiclr-17461	197	20	board.48	board.48	NOUN
iiclr-17461	197	21	the	the	DET
iiclr-17461	197	22	board	board	NOUN
iiclr-17461	197	23	also	also	ADV
iiclr-17461	197	24	holds	hold	VERB
iiclr-17461	197	25	public	public	ADJ
iiclr-17461	197	26	hearings	hearing	NOUN
iiclr-17461	197	27	on	on	ADP
iiclr-17461	197	28	issues	issue	NOUN
iiclr-17461	197	29	regarding	regard	VERB
iiclr-17461	197	30	the	the	DET
iiclr-17461	197	31	setting	setting	NOUN
iiclr-17461	197	32	of	of	ADP
iiclr-17461	197	33	accounting	accounting	NOUN
iiclr-17461	197	34	standards.49	standards.49	PROPN
iiclr-17461	197	35	the	the	DET
iiclr-17461	197	36	process	process	NOUN
iiclr-17461	197	37	of	of	ADP
iiclr-17461	197	38	issuing	issue	VERB
iiclr-17461	197	39	a	a	DET
iiclr-17461	197	40	new	new	ADJ
iiclr-17461	197	41	accounting	accounting	NOUN
iiclr-17461	197	42	standard	standard	NOUN
iiclr-17461	197	43	begins	begin	VERB
iiclr-17461	197	44	with	with	ADP
iiclr-17461	197	45	the	the	DET
iiclr-17461	197	46	identification	identification	NOUN
iiclr-17461	197	47	of	of	ADP
iiclr-17461	197	48	a	a	DET
iiclr-17461	197	49	problem	problem	NOUN
iiclr-17461	197	50	area	area	NOUN
iiclr-17461	197	51	,	,	PUNCT
iiclr-17461	197	52	and	and	CCONJ
iiclr-17461	197	53	the	the	DET
iiclr-17461	197	54	appointment	appointment	NOUN
iiclr-17461	197	55	of	of	ADP
iiclr-17461	197	56	a	a	DET
iiclr-17461	197	57	task	task	NOUN
iiclr-17461	197	58	force.50	force.50	PROPN
iiclr-17461	197	59	after	after	ADP
iiclr-17461	197	60	input	input	NOUN
iiclr-17461	197	61	from	from	ADP
iiclr-17461	197	62	the	the	DET
iiclr-17461	197	63	public	public	NOUN
iiclr-17461	197	64	,	,	PUNCT
iiclr-17461	197	65	the	the	DET
iiclr-17461	197	66	fasb	fasb	PROPN
iiclr-17461	197	67	issues	issue	VERB
iiclr-17461	197	68	an	an	DET
iiclr-17461	197	69	exposure	exposure	NOUN
iiclr-17461	197	70	draft	draft	NOUN
iiclr-17461	197	71	of	of	ADP
iiclr-17461	197	72	the	the	DET
iiclr-17461	197	73	proposed	propose	VERB
iiclr-17461	197	74	standard	standard	NOUN
iiclr-17461	197	75	.	.	PUNCT
iiclr-17461	198	1	51	51	NUM
iiclr-17461	198	2	the	the	DET
iiclr-17461	198	3	board	board	NOUN
iiclr-17461	198	4	then	then	ADV
iiclr-17461	198	5	allows	allow	VERB
iiclr-17461	198	6	sixty	sixty	ADJ
iiclr-17461	198	7	days	day	NOUN
iiclr-17461	198	8	for	for	ADP
iiclr-17461	198	9	further	further	ADJ
iiclr-17461	198	10	discussion	discussion	NOUN
iiclr-17461	198	11	of	of	ADP
iiclr-17461	198	12	the	the	DET
iiclr-17461	198	13	issue	issue	NOUN
iiclr-17461	198	14	,	,	PUNCT
iiclr-17461	198	15	at	at	ADP
iiclr-17461	198	16	which	which	DET
iiclr-17461	198	17	time	time	NOUN
iiclr-17461	198	18	the	the	DET
iiclr-17461	198	19	board	board	NOUN
iiclr-17461	198	20	votes	vote	VERB
iiclr-17461	198	21	on	on	ADP
iiclr-17461	198	22	whether	whether	SCONJ
iiclr-17461	198	23	to	to	PART
iiclr-17461	198	24	adopt	adopt	VERB
iiclr-17461	198	25	the	the	DET
iiclr-17461	198	26	new	new	ADJ
iiclr-17461	198	27	standard	standard	NOUN
iiclr-17461	198	28	.	.	PUNCT
iiclr-17461	199	1	"2	"2	VERB
iiclr-17461	199	2	the	the	DET
iiclr-17461	199	3	standard	standard	ADJ
iiclr-17461	199	4	setting	setting	NOUN
iiclr-17461	199	5	process	process	NOUN
iiclr-17461	199	6	for	for	ADP
iiclr-17461	199	7	the	the	DET
iiclr-17461	199	8	iasc	iasc	PROPN
iiclr-17461	199	9	is	be	AUX
iiclr-17461	199	10	similar	similar	ADJ
iiclr-17461	199	11	to	to	ADP
iiclr-17461	199	12	that	that	PRON
iiclr-17461	199	13	of	of	ADP
iiclr-17461	199	14	the	the	DET
iiclr-17461	199	15	fasb.53	fasb.53	NOUN
iiclr-17461	199	16	after	after	SCONJ
iiclr-17461	199	17	an	an	DET
iiclr-17461	199	18	international	international	ADJ
iiclr-17461	199	19	financial	financial	ADJ
iiclr-17461	199	20	reporting	reporting	NOUN
iiclr-17461	199	21	issue	issue	NOUN
iiclr-17461	199	22	is	be	AUX
iiclr-17461	199	23	placed	place	VERB
iiclr-17461	199	24	on	on	ADP
iiclr-17461	199	25	the	the	DET
iiclr-17461	199	26	board	board	NOUN
iiclr-17461	199	27	agenda	agenda	NOUN
iiclr-17461	199	28	,	,	PUNCT
iiclr-17461	199	29	a	a	DET
iiclr-17461	199	30	steering	steering	NOUN
iiclr-17461	199	31	committee	committee	NOUN
iiclr-17461	199	32	of	of	ADP
iiclr-17461	199	33	four	four	NUM
iiclr-17461	199	34	representatives	representative	NOUN
iiclr-17461	199	35	is	be	AUX
iiclr-17461	199	36	appointed.54	appointed.54	SCONJ
iiclr-17461	199	37	the	the	DET
iiclr-17461	199	38	steering	steering	NOUN
iiclr-17461	199	39	committee	committee	NOUN
iiclr-17461	199	40	receives	receive	VERB
iiclr-17461	199	41	input	input	NOUN
iiclr-17461	199	42	and	and	CCONJ
iiclr-17461	199	43	comments	comment	NOUN
iiclr-17461	199	44	from	from	ADP
iiclr-17461	199	45	the	the	DET
iiclr-17461	199	46	iasc	iasc	PROPN
iiclr-17461	200	1	board.5	board.5	PROPN
iiclr-17461	200	2	based	base	VERB
iiclr-17461	200	3	on	on	ADP
iiclr-17461	200	4	these	these	DET
iiclr-17461	200	5	comments	comment	NOUN
iiclr-17461	200	6	,	,	PUNCT
iiclr-17461	200	7	the	the	DET
iiclr-17461	200	8	steering	steering	NOUN
iiclr-17461	200	9	committee	committee	NOUN
iiclr-17461	200	10	writes	write	VERB
iiclr-17461	200	11	an	an	DET
iiclr-17461	200	12	exposure	exposure	NOUN
iiclr-17461	200	13	draft	draft	NOUN
iiclr-17461	200	14	,	,	PUNCT
iiclr-17461	200	15	which	which	PRON
iiclr-17461	200	16	,	,	PUNCT
iiclr-17461	200	17	on	on	ADP
iiclr-17461	200	18	approval	approval	NOUN
iiclr-17461	200	19	of	of	ADP
iiclr-17461	200	20	the	the	DET
iiclr-17461	200	21	board	board	NOUN
iiclr-17461	200	22	,	,	PUNCT
iiclr-17461	200	23	is	be	AUX
iiclr-17461	200	24	circulated	circulate	VERB
iiclr-17461	200	25	among	among	ADP
iiclr-17461	200	26	the	the	DET
iiclr-17461	200	27	public	public	NOUN
iiclr-17461	200	28	for	for	ADP
iiclr-17461	200	29	six	six	NUM
iiclr-17461	200	30	46	46	NUM
iiclr-17461	200	31	.	.	PUNCT
iiclr-17461	201	1	the	the	DET
iiclr-17461	201	2	fasb	fasb	PROPN
iiclr-17461	201	3	consists	consist	VERB
iiclr-17461	201	4	of	of	ADP
iiclr-17461	201	5	seven	seven	NUM
iiclr-17461	201	6	full	full	ADJ
iiclr-17461	201	7	-	-	PUNCT
iiclr-17461	201	8	time	time	NOUN
iiclr-17461	201	9	members	member	NOUN
iiclr-17461	201	10	who	who	PRON
iiclr-17461	201	11	are	be	AUX
iiclr-17461	201	12	independent	independent	ADJ
iiclr-17461	201	13	from	from	ADP
iiclr-17461	201	14	private	private	ADJ
iiclr-17461	201	15	industry	industry	NOUN
iiclr-17461	201	16	.	.	PUNCT
iiclr-17461	202	1	see	see	VERB
iiclr-17461	202	2	pratt	pratt	PROPN
iiclr-17461	202	3	,	,	PUNCT
iiclr-17461	202	4	supra	supra	PROPN
iiclr-17461	202	5	note	note	PROPN
iiclr-17461	202	6	10	10	NUM
iiclr-17461	202	7	,	,	PUNCT
iiclr-17461	202	8	at	at	ADP
iiclr-17461	202	9	23	23	NUM
iiclr-17461	202	10	.	.	PUNCT
iiclr-17461	203	1	the	the	DET
iiclr-17461	203	2	fasb	fasb	NOUN
iiclr-17461	203	3	has	have	AUX
iiclr-17461	203	4	issued	issue	VERB
iiclr-17461	203	5	in	in	ADP
iiclr-17461	203	6	excess	excess	NOUN
iiclr-17461	203	7	of	of	ADP
iiclr-17461	203	8	100	100	NUM
iiclr-17461	203	9	statements	statement	NOUN
iiclr-17461	203	10	of	of	ADP
iiclr-17461	203	11	financial	financial	ADJ
iiclr-17461	203	12	accounting	accounting	NOUN
iiclr-17461	203	13	standards	standard	NOUN
iiclr-17461	203	14	.	.	PUNCT
iiclr-17461	204	1	see	see	VERB
iiclr-17461	204	2	i	i	PRON
iiclr-17461	204	3	d.	d.	PROPN
iiclr-17461	204	4	see	see	VERB
iiclr-17461	204	5	also	also	ADV
iiclr-17461	204	6	paul	paul	PROPN
iiclr-17461	204	7	b.	b.	PROPN
iiclr-17461	204	8	miller	miller	PROPN
iiclr-17461	204	9	&	&	CCONJ
iiclr-17461	204	10	rodney	rodney	PROPN
iiclr-17461	204	11	j.	j.	PROPN
iiclr-17461	204	12	redding	redding	PROPN
iiclr-17461	204	13	,	,	PUNCT
iiclr-17461	204	14	the	the	DET
iiclr-17461	204	15	fasb	fasb	NOUN
iiclr-17461	204	16	:	:	PUNCT
iiclr-17461	204	17	the	the	DET
iiclr-17461	204	18	people	people	NOUN
iiclr-17461	204	19	,	,	PUNCT
iiclr-17461	204	20	the	the	DET
iiclr-17461	204	21	process	process	NOUN
iiclr-17461	204	22	,	,	PUNCT
iiclr-17461	204	23	and	and	CCONJ
iiclr-17461	204	24	the	the	DET
iiclr-17461	204	25	politics	politic	NOUN
iiclr-17461	204	26	(	(	PUNCT
iiclr-17461	204	27	1986	1986	NUM
iiclr-17461	204	28	)	)	PUNCT
iiclr-17461	204	29	.	.	PUNCT
iiclr-17461	205	1	47	47	NUM
iiclr-17461	205	2	.	.	PUNCT
iiclr-17461	206	1	see	see	VERB
iiclr-17461	206	2	pratr	pratr	NOUN
iiclr-17461	206	3	,	,	PUNCT
iiclr-17461	206	4	supra	supra	PROPN
iiclr-17461	206	5	note	note	NOUN
iiclr-17461	206	6	10	10	NUM
iiclr-17461	206	7	,	,	PUNCT
iiclr-17461	206	8	at	at	ADP
iiclr-17461	206	9	23	23	NUM
iiclr-17461	206	10	.	.	PUNCT
iiclr-17461	207	1	48	48	NUM
iiclr-17461	207	2	.	.	PUNCT
iiclr-17461	208	1	see	see	VERB
iiclr-17461	208	2	i	i	PRON
iiclr-17461	208	3	d.	d.	PROPN
iiclr-17461	208	4	at	at	ADP
iiclr-17461	208	5	24	24	NUM
iiclr-17461	208	6	.	.	PUNCT
iiclr-17461	208	7	49	49	NUM
iiclr-17461	208	8	.	.	PUNCT
iiclr-17461	209	1	see	see	VERB
iiclr-17461	209	2	i	i	PRON
iiclr-17461	209	3	d.	d.	PROPN
iiclr-17461	209	4	50	50	NUM
iiclr-17461	209	5	.	.	PUNCT
iiclr-17461	210	1	see	see	VERB
iiclr-17461	210	2	most	most	ADJ
iiclr-17461	210	3	,	,	PUNCT
iiclr-17461	210	4	supra	supra	ADJ
iiclr-17461	210	5	note	note	NOUN
iiclr-17461	210	6	7	7	NUM
iiclr-17461	210	7	,	,	PUNCT
iiclr-17461	210	8	at	at	ADP
iiclr-17461	210	9	56	56	NUM
iiclr-17461	210	10	.	.	PUNCT
iiclr-17461	210	11	51	51	NUM
iiclr-17461	210	12	.	.	PUNCT
iiclr-17461	211	1	see	see	VERB
iiclr-17461	211	2	i	i	PRON
iiclr-17461	211	3	d.	d.	PROPN
iiclr-17461	211	4	52	52	NUM
iiclr-17461	211	5	.	.	PUNCT
iiclr-17461	212	1	see	see	VERB
iiclr-17461	212	2	i	i	PRON
iiclr-17461	212	3	d.	d.	PROPN
iiclr-17461	212	4	for	for	ADP
iiclr-17461	212	5	a	a	DET
iiclr-17461	212	6	new	new	ADJ
iiclr-17461	212	7	standard	standard	NOUN
iiclr-17461	212	8	to	to	PART
iiclr-17461	212	9	be	be	AUX
iiclr-17461	212	10	adopted	adopt	VERB
iiclr-17461	212	11	,	,	PUNCT
iiclr-17461	212	12	a	a	DET
iiclr-17461	212	13	majority	majority	NOUN
iiclr-17461	212	14	vote	vote	NOUN
iiclr-17461	212	15	of	of	ADP
iiclr-17461	212	16	five	five	NUM
iiclr-17461	212	17	to	to	PART
iiclr-17461	212	18	two	two	NUM
iiclr-17461	212	19	is	be	AUX
iiclr-17461	212	20	required	require	VERB
iiclr-17461	212	21	.	.	PUNCT
iiclr-17461	213	1	see	see	VERB
iiclr-17461	213	2	i	i	PRON
iiclr-17461	213	3	d.	d.	PROPN
iiclr-17461	213	4	53	53	NUM
iiclr-17461	213	5	.	.	PUNCT
iiclr-17461	214	1	see	see	VERB
iiclr-17461	214	2	james	james	PROPN
iiclr-17461	214	3	r.	r.	PROPN
iiclr-17461	214	4	boatsman	boatsman	PROPN
iiclr-17461	214	5	et	et	PROPN
iiclr-17461	214	6	al	al	PROPN
iiclr-17461	214	7	.	.	PROPN
iiclr-17461	214	8	,	,	PUNCT
iiclr-17461	214	9	advanced	advanced	ADJ
iiclr-17461	214	10	accounting	account	VERB
iiclr-17461	214	11	644	644	NUM
iiclr-17461	214	12	(	(	PUNCT
iiclr-17461	214	13	7th	7th	ADJ
iiclr-17461	214	14	ed	ed	NOUN
iiclr-17461	214	15	.	.	PROPN
iiclr-17461	214	16	1994	1994	NUM
iiclr-17461	214	17	)	)	PUNCT
iiclr-17461	214	18	.	.	PUNCT
iiclr-17461	215	1	54	54	NUM
iiclr-17461	215	2	.	.	PUNCT
iiclr-17461	215	3	see	see	VERB
iiclr-17461	215	4	i	i	PRON
iiclr-17461	215	5	d.	d.	PROPN
iiclr-17461	215	6	55	55	NUM
iiclr-17461	215	7	.	.	PUNCT
iiclr-17461	216	1	see	see	VERB
iiclr-17461	216	2	i	i	PRON
iiclr-17461	216	3	d.	d.	PROPN
iiclr-17461	216	4	at	at	ADP
iiclr-17461	216	5	645	645	NUM
iiclr-17461	216	6	.	.	PUNCT
iiclr-17461	216	7	19981	19981	NUM
iiclr-17461	216	8	ind	ind	NOUN
iiclr-17461	216	9	.	.	PUNCT
iiclr-17461	217	1	int'l	int'l	PROPN
iiclr-17461	217	2	&	&	CCONJ
iiclr-17461	217	3	comp	comp	PROPN
iiclr-17461	217	4	.	.	PUNCT
iiclr-17461	218	1	l.	l.	PROPN
iiclr-17461	218	2	rev	rev	PROPN
iiclr-17461	218	3	.	.	PUNCT
iiclr-17461	218	4	months.56	months.56	NOUN
iiclr-17461	218	5	after	after	ADP
iiclr-17461	218	6	reviewing	review	VERB
iiclr-17461	218	7	public	public	ADJ
iiclr-17461	218	8	comments	comment	NOUN
iiclr-17461	218	9	and	and	CCONJ
iiclr-17461	218	10	suggestions	suggestion	NOUN
iiclr-17461	218	11	,	,	PUNCT
iiclr-17461	218	12	the	the	DET
iiclr-17461	218	13	steering	steering	NOUN
iiclr-17461	218	14	committee	committee	NOUN
iiclr-17461	218	15	revises	revise	VERB
iiclr-17461	218	16	the	the	DET
iiclr-17461	218	17	draft	draft	NOUN
iiclr-17461	218	18	and	and	CCONJ
iiclr-17461	218	19	submits	submit	VERB
iiclr-17461	218	20	it	it	PRON
iiclr-17461	218	21	to	to	ADP
iiclr-17461	218	22	the	the	DET
iiclr-17461	218	23	iasc	iasc	PROPN
iiclr-17461	218	24	board	board	PROPN
iiclr-17461	218	25	for	for	ADP
iiclr-17461	218	26	final	final	ADJ
iiclr-17461	218	27	approval	approval	NOUN
iiclr-17461	218	28	.	.	PUNCT
iiclr-17461	219	1	57	57	NUM
iiclr-17461	219	2	if	if	SCONJ
iiclr-17461	219	3	the	the	DET
iiclr-17461	219	4	draft	draft	NOUN
iiclr-17461	219	5	is	be	AUX
iiclr-17461	219	6	deemed	deem	VERB
iiclr-17461	219	7	acceptable	acceptable	ADJ
iiclr-17461	219	8	,	,	PUNCT
iiclr-17461	219	9	a	a	DET
iiclr-17461	219	10	new	new	ADJ
iiclr-17461	219	11	international	international	ADJ
iiclr-17461	219	12	accounting	accounting	NOUN
iiclr-17461	219	13	standard	standard	PROPN
iiclr-17461	219	14	pronouncement	pronouncement	NOUN
iiclr-17461	219	15	is	be	AUX
iiclr-17461	219	16	issued.58	issued.58	NOUN
iiclr-17461	219	17	the	the	DET
iiclr-17461	219	18	process	process	NOUN
iiclr-17461	219	19	of	of	ADP
iiclr-17461	219	20	issuing	issue	VERB
iiclr-17461	219	21	a	a	DET
iiclr-17461	219	22	new	new	ADJ
iiclr-17461	219	23	pronouncement	pronouncement	NOUN
iiclr-17461	219	24	is	be	AUX
iiclr-17461	219	25	slow	slow	ADJ
iiclr-17461	219	26	and	and	CCONJ
iiclr-17461	219	27	tedious	tedious	ADJ
iiclr-17461	219	28	.	.	PUNCT
iiclr-17461	220	1	it	it	PRON
iiclr-17461	220	2	often	often	ADV
iiclr-17461	220	3	takes	take	VERB
iiclr-17461	220	4	three	three	NUM
iiclr-17461	220	5	to	to	PART
iiclr-17461	220	6	four	four	NUM
iiclr-17461	220	7	years	year	NOUN
iiclr-17461	220	8	for	for	ADP
iiclr-17461	220	9	a	a	DET
iiclr-17461	220	10	new	new	ADJ
iiclr-17461	220	11	pronouncement	pronouncement	NOUN
iiclr-17461	220	12	to	to	PART
iiclr-17461	220	13	be	be	AUX
iiclr-17461	220	14	issued.59	issued.59	VERB
iiclr-17461	220	15	b.	b.	PROPN
iiclr-17461	220	16	accounting	account	VERB
iiclr-17461	220	17	for	for	ADP
iiclr-17461	220	18	research	research	NOUN
iiclr-17461	220	19	and	and	CCONJ
iiclr-17461	220	20	development	development	NOUN
iiclr-17461	220	21	the	the	DET
iiclr-17461	220	22	united	united	PROPN
iiclr-17461	220	23	states	states	PROPN
iiclr-17461	220	24	is	be	AUX
iiclr-17461	220	25	virtually	virtually	ADV
iiclr-17461	220	26	alone	alone	ADJ
iiclr-17461	220	27	in	in	ADP
iiclr-17461	220	28	its	its	PRON
iiclr-17461	220	29	accounting	accounting	NOUN
iiclr-17461	220	30	treatment	treatment	NOUN
iiclr-17461	220	31	of	of	ADP
iiclr-17461	220	32	research	research	NOUN
iiclr-17461	220	33	and	and	CCONJ
iiclr-17461	220	34	development	development	NOUN
iiclr-17461	220	35	(	(	PUNCT
iiclr-17461	220	36	r&d	r&d	NOUN
iiclr-17461	220	37	)	)	PUNCT
iiclr-17461	220	38	costs	cost	NOUN
iiclr-17461	220	39	.	.	PUNCT
iiclr-17461	220	40	'	'	PUNCT
iiclr-17461	221	1	research	research	NOUN
iiclr-17461	221	2	and	and	CCONJ
iiclr-17461	221	3	development	development	NOUN
iiclr-17461	221	4	costs	cost	NOUN
iiclr-17461	221	5	are	be	AUX
iiclr-17461	221	6	those	those	PRON
iiclr-17461	221	7	incurred	incur	VERB
iiclr-17461	221	8	in	in	ADP
iiclr-17461	221	9	hopes	hope	NOUN
iiclr-17461	221	10	of	of	ADP
iiclr-17461	221	11	creating	create	VERB
iiclr-17461	221	12	future	future	ADJ
iiclr-17461	221	13	revenues	revenue	NOUN
iiclr-17461	221	14	through	through	ADP
iiclr-17461	221	15	the	the	DET
iiclr-17461	221	16	development	development	NOUN
iiclr-17461	221	17	of	of	ADP
iiclr-17461	221	18	new	new	ADJ
iiclr-17461	221	19	products.6	products.6	PROPN
iiclr-17461	221	20	in	in	ADP
iiclr-17461	221	21	the	the	DET
iiclr-17461	221	22	united	united	PROPN
iiclr-17461	221	23	states	states	PROPN
iiclr-17461	221	24	,	,	PUNCT
iiclr-17461	221	25	under	under	ADP
iiclr-17461	221	26	u.s	u.s	PROPN
iiclr-17461	221	27	.	.	PROPN
iiclr-17461	221	28	gaap	gaap	PROPN
iiclr-17461	221	29	,	,	PUNCT
iiclr-17461	221	30	all	all	DET
iiclr-17461	221	31	r&d	r&d	NOUN
iiclr-17461	221	32	costs	cost	NOUN
iiclr-17461	221	33	are	be	AUX
iiclr-17461	221	34	simply	simply	ADV
iiclr-17461	221	35	expensed	expense	VERB
iiclr-17461	221	36	as	as	SCONJ
iiclr-17461	221	37	they	they	PRON
iiclr-17461	221	38	are	be	AUX
iiclr-17461	221	39	incurred.62	incurred.62	NOUN
iiclr-17461	221	40	thus	thus	ADV
iiclr-17461	221	41	,	,	PUNCT
iiclr-17461	221	42	all	all	DET
iiclr-17461	221	43	r&d	r&d	NOUN
iiclr-17461	221	44	costs	cost	NOUN
iiclr-17461	221	45	result	result	VERB
iiclr-17461	221	46	in	in	ADP
iiclr-17461	221	47	a	a	DET
iiclr-17461	221	48	direct	direct	ADJ
iiclr-17461	221	49	,	,	PUNCT
iiclr-17461	221	50	immediate	immediate	ADJ
iiclr-17461	221	51	reduction	reduction	NOUN
iiclr-17461	221	52	in	in	ADP
iiclr-17461	221	53	net	net	ADJ
iiclr-17461	221	54	income	income	NOUN
iiclr-17461	221	55	.	.	PUNCT
iiclr-17461	222	1	under	under	ADP
iiclr-17461	222	2	international	international	ADJ
iiclr-17461	222	3	accounting	accounting	NOUN
iiclr-17461	222	4	standards	standard	NOUN
iiclr-17461	222	5	,	,	PUNCT
iiclr-17461	222	6	however	however	ADV
iiclr-17461	222	7	,	,	PUNCT
iiclr-17461	222	8	research	research	NOUN
iiclr-17461	222	9	costs	cost	NOUN
iiclr-17461	222	10	are	be	AUX
iiclr-17461	222	11	distinguished	distinguish	VERB
iiclr-17461	222	12	from	from	ADP
iiclr-17461	222	13	development	development	NOUN
iiclr-17461	222	14	costs	cost	NOUN
iiclr-17461	222	15	.	.	PUNCT
iiclr-17461	223	1	according	accord	VERB
iiclr-17461	223	2	to	to	ADP
iiclr-17461	223	3	international	international	ADJ
iiclr-17461	223	4	accounting	accounting	NOUN
iiclr-17461	223	5	standards	standard	NOUN
iiclr-17461	223	6	,	,	PUNCT
iiclr-17461	223	7	research	research	NOUN
iiclr-17461	223	8	is	be	AUX
iiclr-17461	223	9	defined	define	VERB
iiclr-17461	223	10	as	as	ADP
iiclr-17461	223	11	"	"	PUNCT
iiclr-17461	223	12	original	original	ADJ
iiclr-17461	223	13	and	and	CCONJ
iiclr-17461	223	14	planned	planned	ADJ
iiclr-17461	223	15	investigation	investigation	NOUN
iiclr-17461	223	16	undertaken	undertake	VERB
iiclr-17461	223	17	with	with	ADP
iiclr-17461	223	18	the	the	DET
iiclr-17461	223	19	prospect	prospect	NOUN
iiclr-17461	223	20	of	of	ADP
iiclr-17461	223	21	gaining	gain	VERB
iiclr-17461	223	22	new	new	ADJ
iiclr-17461	223	23	scientific	scientific	ADJ
iiclr-17461	223	24	or	or	CCONJ
iiclr-17461	223	25	technical	technical	ADJ
iiclr-17461	223	26	knowledge	knowledge	NOUN
iiclr-17461	223	27	and	and	CCONJ
iiclr-17461	223	28	understanding	understanding	NOUN
iiclr-17461	223	29	.	.	PUNCT
iiclr-17461	223	30	"	"	PUNCT
iiclr-17461	224	1	63	63	NUM
iiclr-17461	224	2	development	development	NOUN
iiclr-17461	224	3	,	,	PUNCT
iiclr-17461	224	4	on	on	ADP
iiclr-17461	224	5	the	the	DET
iiclr-17461	224	6	other	other	ADJ
iiclr-17461	224	7	hand	hand	NOUN
iiclr-17461	224	8	,	,	PUNCT
iiclr-17461	224	9	is	be	AUX
iiclr-17461	224	10	defined	define	VERB
iiclr-17461	224	11	as	as	ADP
iiclr-17461	224	12	"	"	PUNCT
iiclr-17461	224	13	the	the	DET
iiclr-17461	224	14	application	application	NOUN
iiclr-17461	224	15	of	of	ADP
iiclr-17461	224	16	research	research	NOUN
iiclr-17461	224	17	findings	finding	NOUN
iiclr-17461	224	18	or	or	CCONJ
iiclr-17461	224	19	other	other	ADJ
iiclr-17461	224	20	knowledge	knowledge	NOUN
iiclr-17461	224	21	to	to	ADP
iiclr-17461	224	22	a	a	DET
iiclr-17461	224	23	plan	plan	NOUN
iiclr-17461	224	24	or	or	CCONJ
iiclr-17461	224	25	design	design	NOUN
iiclr-17461	224	26	for	for	ADP
iiclr-17461	224	27	the	the	DET
iiclr-17461	224	28	production	production	NOUN
iiclr-17461	224	29	of	of	ADP
iiclr-17461	224	30	new	new	ADJ
iiclr-17461	224	31	or	or	CCONJ
iiclr-17461	224	32	substantially	substantially	ADV
iiclr-17461	224	33	improved	improve	VERB
iiclr-17461	224	34	materials	material	NOUN
iiclr-17461	224	35	,	,	PUNCT
iiclr-17461	224	36	devices	device	NOUN
iiclr-17461	224	37	,	,	PUNCT
iiclr-17461	224	38	products	product	NOUN
iiclr-17461	224	39	,	,	PUNCT
iiclr-17461	224	40	processes	process	NOUN
iiclr-17461	224	41	,	,	PUNCT
iiclr-17461	224	42	systems	system	NOUN
iiclr-17461	224	43	or	or	CCONJ
iiclr-17461	224	44	services	service	NOUN
iiclr-17461	224	45	prior	prior	ADV
iiclr-17461	224	46	to	to	ADP
iiclr-17461	224	47	commencement	commencement	NOUN
iiclr-17461	224	48	of	of	ADP
iiclr-17461	224	49	commercial	commercial	ADJ
iiclr-17461	224	50	production	production	NOUN
iiclr-17461	224	51	or	or	CCONJ
iiclr-17461	224	52	use	use	NOUN
iiclr-17461	224	53	.	.	PUNCT
iiclr-17461	225	1	"	"	PUNCT
iiclr-17461	225	2	'	'	PUNCT
iiclr-17461	225	3	although	although	SCONJ
iiclr-17461	225	4	the	the	DET
iiclr-17461	225	5	line	line	NOUN
iiclr-17461	225	6	between	between	ADP
iiclr-17461	225	7	research	research	NOUN
iiclr-17461	225	8	and	and	CCONJ
iiclr-17461	225	9	development	development	NOUN
iiclr-17461	225	10	seems	seem	VERB
iiclr-17461	225	11	blurred	blur	VERB
iiclr-17461	225	12	,	,	PUNCT
iiclr-17461	225	13	the	the	DET
iiclr-17461	225	14	distinction	distinction	NOUN
iiclr-17461	225	15	is	be	AUX
iiclr-17461	225	16	important	important	ADJ
iiclr-17461	225	17	because	because	SCONJ
iiclr-17461	225	18	the	the	DET
iiclr-17461	225	19	accounting	accounting	NOUN
iiclr-17461	225	20	treatment	treatment	NOUN
iiclr-17461	225	21	is	be	AUX
iiclr-17461	225	22	different	different	ADJ
iiclr-17461	225	23	for	for	ADP
iiclr-17461	225	24	the	the	DET
iiclr-17461	225	25	two	two	NUM
iiclr-17461	225	26	segments	segment	NOUN
iiclr-17461	225	27	.	.	PUNCT
iiclr-17461	225	28	'	'	PUNCT
iiclr-17461	226	1	research	research	NOUN
iiclr-17461	226	2	costs	cost	NOUN
iiclr-17461	226	3	are	be	AUX
iiclr-17461	226	4	treated	treat	VERB
iiclr-17461	226	5	much	much	ADV
iiclr-17461	226	6	the	the	DET
iiclr-17461	226	7	same	same	ADJ
iiclr-17461	226	8	as	as	ADP
iiclr-17461	226	9	r&d	r&d	NOUN
iiclr-17461	226	10	costs	cost	NOUN
iiclr-17461	226	11	in	in	ADP
iiclr-17461	226	12	the	the	DET
iiclr-17461	226	13	united	united	PROPN
iiclr-17461	226	14	states	states	PROPN
iiclr-17461	226	15	,	,	PUNCT
iiclr-17461	226	16	expensed	expense	VERB
iiclr-17461	226	17	as	as	ADP
iiclr-17461	226	18	incurred.6	incurred.6	PROPN
iiclr-17461	226	19	however	however	ADV
iiclr-17461	226	20	,	,	PUNCT
iiclr-17461	226	21	development	development	NOUN
iiclr-17461	226	22	costs	cost	VERB
iiclr-17461	226	23	56	56	NUM
iiclr-17461	226	24	.	.	PUNCT
iiclr-17461	227	1	see	see	VERB
iiclr-17461	227	2	i	i	PRON
iiclr-17461	227	3	d.	d.	PROPN
iiclr-17461	227	4	57	57	NUM
iiclr-17461	227	5	.	.	PUNCT
iiclr-17461	228	1	see	see	VERB
iiclr-17461	228	2	i	i	PRON
iiclr-17461	228	3	d.	d.	PROPN
iiclr-17461	228	4	58	58	NUM
iiclr-17461	228	5	.	.	PUNCT
iiclr-17461	229	1	see	see	VERB
iiclr-17461	229	2	i	i	PRON
iiclr-17461	229	3	d.	d.	PROPN
iiclr-17461	229	4	a	a	DET
iiclr-17461	229	5	new	new	ADJ
iiclr-17461	229	6	standard	standard	NOUN
iiclr-17461	229	7	requires	require	VERB
iiclr-17461	229	8	a	a	DET
iiclr-17461	229	9	vote	vote	NOUN
iiclr-17461	229	10	of	of	ADP
iiclr-17461	229	11	three	three	NUM
iiclr-17461	229	12	-	-	PUNCT
iiclr-17461	229	13	fourths	fourth	NOUN
iiclr-17461	229	14	of	of	ADP
iiclr-17461	229	15	the	the	DET
iiclr-17461	229	16	iasc	iasc	PROPN
iiclr-17461	229	17	board	board	PROPN
iiclr-17461	229	18	for	for	ADP
iiclr-17461	229	19	approval	approval	NOUN
iiclr-17461	229	20	.	.	PUNCT
iiclr-17461	230	1	see	see	VERB
iiclr-17461	230	2	i	i	PRON
iiclr-17461	230	3	d.	d.	PROPN
iiclr-17461	230	4	59	59	NUM
iiclr-17461	230	5	.	.	PUNCT
iiclr-17461	231	1	see	see	VERB
iiclr-17461	231	2	john	john	PROPN
iiclr-17461	231	3	l.	l.	PROPN
iiclr-17461	231	4	kirkpatrick	kirkpatrick	PROPN
iiclr-17461	231	5	,	,	PUNCT
iiclr-17461	231	6	the	the	DET
iiclr-17461	231	7	role	role	NOUN
iiclr-17461	231	8	of	of	ADP
iiclr-17461	231	9	the	the	DET
iiclr-17461	231	10	international	international	ADJ
iiclr-17461	231	11	accounting	accounting	NOUN
iiclr-17461	231	12	standards	standard	NOUN
iiclr-17461	231	13	committee	committee	NOUN
iiclr-17461	231	14	,	,	PUNCT
iiclr-17461	231	15	in	in	ADP
iiclr-17461	231	16	harmonization	harmonization	NOUN
iiclr-17461	231	17	of	of	ADP
iiclr-17461	231	18	accounting	accounting	NOUN
iiclr-17461	231	19	standards	standard	NOUN
iiclr-17461	231	20	:	:	PUNCT
iiclr-17461	231	21	achievements	achievement	NOUN
iiclr-17461	231	22	and	and	CCONJ
iiclr-17461	231	23	prospects	prospect	NOUN
iiclr-17461	231	24	87	87	NUM
iiclr-17461	231	25	,	,	PUNCT
iiclr-17461	231	26	89	89	NUM
iiclr-17461	231	27	(	(	PUNCT
iiclr-17461	231	28	1986	1986	NUM
iiclr-17461	231	29	)	)	PUNCT
iiclr-17461	231	30	.	.	PUNCT
iiclr-17461	232	1	60	60	NUM
iiclr-17461	232	2	.	.	PUNCT
iiclr-17461	233	1	see	see	VERB
iiclr-17461	233	2	dhia	dhia	PROPN
iiclr-17461	233	3	d.	d.	PROPN
iiclr-17461	233	4	alhashim	alhashim	PROPN
iiclr-17461	233	5	&	&	CCONJ
iiclr-17461	233	6	jeffrey	jeffrey	PROPN
iiclr-17461	233	7	s.	s.	PROPN
iiclr-17461	233	8	arpan	arpan	PROPN
iiclr-17461	233	9	,	,	PUNCT
iiclr-17461	233	10	international	international	ADJ
iiclr-17461	233	11	dimensions	dimension	NOUN
iiclr-17461	233	12	of	of	ADP
iiclr-17461	233	13	accounting	account	VERB
iiclr-17461	233	14	85	85	NUM
iiclr-17461	233	15	(	(	PUNCT
iiclr-17461	233	16	3d	3d	NUM
iiclr-17461	233	17	ed	ed	NOUN
iiclr-17461	233	18	.	.	PROPN
iiclr-17461	233	19	1992	1992	NUM
iiclr-17461	233	20	)	)	PUNCT
iiclr-17461	233	21	.	.	PUNCT
iiclr-17461	234	1	61	61	NUM
iiclr-17461	234	2	.	.	PUNCT
iiclr-17461	235	1	see	see	VERB
iiclr-17461	235	2	pratt	pratt	PROPN
iiclr-17461	235	3	,	,	PUNCT
iiclr-17461	235	4	supra	supra	PROPN
iiclr-17461	235	5	note	note	PROPN
iiclr-17461	235	6	10	10	NUM
iiclr-17461	235	7	,	,	PUNCT
iiclr-17461	235	8	at	at	ADP
iiclr-17461	235	9	411	411	NUM
iiclr-17461	235	10	.	.	PUNCT
iiclr-17461	236	1	r&d	r&d	NOUN
iiclr-17461	236	2	costs	cost	NOUN
iiclr-17461	236	3	can	can	AUX
iiclr-17461	236	4	be	be	AUX
iiclr-17461	236	5	a	a	DET
iiclr-17461	236	6	substantial	substantial	ADJ
iiclr-17461	236	7	outlay	outlay	NOUN
iiclr-17461	236	8	for	for	ADP
iiclr-17461	236	9	companies	company	NOUN
iiclr-17461	236	10	.	.	PUNCT
iiclr-17461	237	1	for	for	ADP
iiclr-17461	237	2	example	example	NOUN
iiclr-17461	237	3	,	,	PUNCT
iiclr-17461	237	4	in	in	ADP
iiclr-17461	237	5	1990	1990	NUM
iiclr-17461	237	6	ibm	ibm	PROPN
iiclr-17461	237	7	and	and	CCONJ
iiclr-17461	237	8	dupont	dupont	NOUN
iiclr-17461	237	9	invested	invest	VERB
iiclr-17461	237	10	$	$	SYM
iiclr-17461	237	11	6.5	6.5	NUM
iiclr-17461	237	12	billion	billion	NUM
iiclr-17461	237	13	and	and	CCONJ
iiclr-17461	237	14	$	$	SYM
iiclr-17461	237	15	1.4	1.4	NUM
iiclr-17461	237	16	billion	billion	NUM
iiclr-17461	237	17	respectively	respectively	ADV
iiclr-17461	237	18	in	in	ADP
iiclr-17461	237	19	r&d	r&d	NOUN
iiclr-17461	237	20	.	.	PUNCT
iiclr-17461	238	1	see	see	VERB
iiclr-17461	238	2	i	i	PRON
iiclr-17461	238	3	d.	d.	PROPN
iiclr-17461	238	4	62	62	NUM
iiclr-17461	238	5	.	.	PUNCT
iiclr-17461	239	1	see	see	VERB
iiclr-17461	239	2	alhashim	alhashim	PROPN
iiclr-17461	239	3	&	&	CCONJ
iiclr-17461	239	4	arpan	arpan	PROPN
iiclr-17461	239	5	,	,	PUNCT
iiclr-17461	239	6	supra	supra	PROPN
iiclr-17461	239	7	note	note	NOUN
iiclr-17461	239	8	60	60	NUM
iiclr-17461	239	9	,	,	PUNCT
iiclr-17461	239	10	at	at	ADP
iiclr-17461	239	11	85	85	NUM
iiclr-17461	239	12	.	.	PUNCT
iiclr-17461	239	13	63	63	NUM
iiclr-17461	239	14	.	.	PUNCT
iiclr-17461	239	15	epstein	epstein	PROPN
iiclr-17461	239	16	&	&	CCONJ
iiclr-17461	239	17	mirza	mirza	PROPN
iiclr-17461	239	18	,	,	PUNCT
iiclr-17461	239	19	supra	supra	PROPN
iiclr-17461	239	20	note	note	NOUN
iiclr-17461	239	21	40	40	NUM
iiclr-17461	239	22	,	,	PUNCT
iiclr-17461	239	23	at	at	ADP
iiclr-17461	239	24	247	247	NUM
iiclr-17461	239	25	.	.	PUNCT
iiclr-17461	239	26	64	64	NUM
iiclr-17461	239	27	.	.	PUNCT
iiclr-17461	240	1	i	i	PRON
iiclr-17461	240	2	d.	d.	PROPN
iiclr-17461	240	3	65	65	NUM
iiclr-17461	240	4	.	.	PUNCT
iiclr-17461	241	1	see	see	VERB
iiclr-17461	241	2	i	i	PRON
iiclr-17461	241	3	d.	d.	PROPN
iiclr-17461	241	4	66	66	NUM
iiclr-17461	241	5	.	.	PUNCT
iiclr-17461	242	1	see	see	VERB
iiclr-17461	242	2	i	i	PRON
iiclr-17461	242	3	d.	d.	PROPN
iiclr-17461	242	4	at	at	ADP
iiclr-17461	242	5	248	248	NUM
iiclr-17461	242	6	.	.	PUNCT
iiclr-17461	243	1	[	[	X
iiclr-17461	243	2	vol	vol	NOUN
iiclr-17461	243	3	.	.	PUNCT
iiclr-17461	243	4	9:1	9:1	NUM
iiclr-17461	243	5	international	international	ADJ
iiclr-17461	243	6	accounting	accounting	NOUN
iiclr-17461	243	7	standards	standard	NOUN
iiclr-17461	243	8	may	may	AUX
iiclr-17461	243	9	be	be	AUX
iiclr-17461	243	10	capitalized	capitalize	VERB
iiclr-17461	243	11	and	and	CCONJ
iiclr-17461	243	12	expensed	expense	VERB
iiclr-17461	243	13	over	over	ADP
iiclr-17461	243	14	time.67	time.67	PROPN
iiclr-17461	243	15	consequently	consequently	ADV
iiclr-17461	243	16	,	,	PUNCT
iiclr-17461	243	17	foreign	foreign	ADJ
iiclr-17461	243	18	companies	company	NOUN
iiclr-17461	243	19	using	use	VERB
iiclr-17461	243	20	international	international	ADJ
iiclr-17461	243	21	accounting	accounting	NOUN
iiclr-17461	243	22	standards	standard	NOUN
iiclr-17461	243	23	recognize	recognize	VERB
iiclr-17461	243	24	less	less	ADJ
iiclr-17461	243	25	expense	expense	NOUN
iiclr-17461	243	26	than	than	ADP
iiclr-17461	243	27	u.s	u.s	PROPN
iiclr-17461	243	28	.	.	PROPN
iiclr-17461	243	29	companies	company	NOUN
iiclr-17461	243	30	.	.	PUNCT
iiclr-17461	244	1	this	this	DET
iiclr-17461	244	2	results	result	NOUN
iiclr-17461	244	3	in	in	ADP
iiclr-17461	244	4	higher	high	ADJ
iiclr-17461	244	5	net	net	ADJ
iiclr-17461	244	6	income	income	NOUN
iiclr-17461	244	7	for	for	ADP
iiclr-17461	244	8	foreign	foreign	ADJ
iiclr-17461	244	9	companies	company	NOUN
iiclr-17461	244	10	who	who	PRON
iiclr-17461	244	11	use	use	VERB
iiclr-17461	244	12	ias	ias	PROPN
iiclr-17461	244	13	.	.	PUNCT
iiclr-17461	245	1	c.	c.	PROPN
iiclr-17461	245	2	accounting	account	VERB
iiclr-17461	245	3	for	for	ADP
iiclr-17461	245	4	goodwill	goodwill	NOUN
iiclr-17461	245	5	goodwill	goodwill	NOUN
iiclr-17461	245	6	may	may	AUX
iiclr-17461	245	7	be	be	AUX
iiclr-17461	245	8	recognized	recognize	VERB
iiclr-17461	245	9	when	when	SCONJ
iiclr-17461	245	10	one	one	NUM
iiclr-17461	245	11	corporation	corporation	NOUN
iiclr-17461	245	12	purchases	purchase	VERB
iiclr-17461	245	13	the	the	DET
iiclr-17461	245	14	assets	asset	NOUN
iiclr-17461	245	15	of	of	ADP
iiclr-17461	245	16	another	another	PRON
iiclr-17461	245	17	.	.	PUNCT
iiclr-17461	246	1	the	the	DET
iiclr-17461	246	2	amount	amount	NOUN
iiclr-17461	246	3	of	of	ADP
iiclr-17461	246	4	goodwill	goodwill	NOUN
iiclr-17461	246	5	recognized	recognize	VERB
iiclr-17461	246	6	by	by	ADP
iiclr-17461	246	7	purchasing	purchase	VERB
iiclr-17461	246	8	a	a	DET
iiclr-17461	246	9	company	company	NOUN
iiclr-17461	246	10	will	will	AUX
iiclr-17461	246	11	equal	equal	VERB
iiclr-17461	246	12	the	the	DET
iiclr-17461	246	13	excess	excess	NOUN
iiclr-17461	246	14	of	of	ADP
iiclr-17461	246	15	the	the	DET
iiclr-17461	246	16	purchase	purchase	NOUN
iiclr-17461	246	17	price	price	NOUN
iiclr-17461	246	18	over	over	ADP
iiclr-17461	246	19	the	the	DET
iiclr-17461	246	20	fair	fair	ADJ
iiclr-17461	246	21	market	market	NOUN
iiclr-17461	246	22	value	value	NOUN
iiclr-17461	246	23	of	of	ADP
iiclr-17461	246	24	the	the	DET
iiclr-17461	246	25	assets	asset	NOUN
iiclr-17461	246	26	acquired.6	acquired.6	NOUN
iiclr-17461	246	27	"	"	PUNCT
iiclr-17461	246	28	in	in	ADP
iiclr-17461	246	29	the	the	DET
iiclr-17461	246	30	united	united	PROPN
iiclr-17461	246	31	states	states	PROPN
iiclr-17461	246	32	,	,	PUNCT
iiclr-17461	246	33	goodwill	goodwill	NOUN
iiclr-17461	246	34	is	be	AUX
iiclr-17461	246	35	recognized	recognize	VERB
iiclr-17461	246	36	as	as	ADP
iiclr-17461	246	37	an	an	DET
iiclr-17461	246	38	intangible	intangible	ADJ
iiclr-17461	246	39	asset	asset	NOUN
iiclr-17461	246	40	and	and	CCONJ
iiclr-17461	246	41	amortized	amortize	VERB
iiclr-17461	246	42	over	over	ADP
iiclr-17461	246	43	the	the	DET
iiclr-17461	246	44	useful	useful	ADJ
iiclr-17461	246	45	life	life	NOUN
iiclr-17461	246	46	of	of	ADP
iiclr-17461	246	47	the	the	DET
iiclr-17461	246	48	acquired	acquire	VERB
iiclr-17461	246	49	asset	asset	NOUN
iiclr-17461	246	50	in	in	ADP
iiclr-17461	246	51	a	a	DET
iiclr-17461	246	52	period	period	NOUN
iiclr-17461	246	53	not	not	PART
iiclr-17461	246	54	exceeding	exceed	VERB
iiclr-17461	246	55	forty	forty	NUM
iiclr-17461	246	56	years.69	years.69	NOUN
iiclr-17461	246	57	international	international	ADJ
iiclr-17461	246	58	accounting	accounting	NOUN
iiclr-17461	246	59	standards	standard	NOUN
iiclr-17461	246	60	also	also	ADV
iiclr-17461	246	61	allow	allow	VERB
iiclr-17461	246	62	for	for	SCONJ
iiclr-17461	246	63	goodwill	goodwill	NOUN
iiclr-17461	246	64	to	to	PART
iiclr-17461	246	65	be	be	AUX
iiclr-17461	246	66	amortized	amortize	VERB
iiclr-17461	246	67	over	over	ADP
iiclr-17461	246	68	the	the	DET
iiclr-17461	246	69	useful	useful	ADJ
iiclr-17461	246	70	life	life	NOUN
iiclr-17461	246	71	of	of	ADP
iiclr-17461	246	72	the	the	DET
iiclr-17461	246	73	asset	asset	NOUN
iiclr-17461	246	74	.	.	PUNCT
iiclr-17461	247	1	however	however	ADV
iiclr-17461	247	2	,	,	PUNCT
iiclr-17461	247	3	amortization	amortization	NOUN
iiclr-17461	247	4	under	under	ADP
iiclr-17461	247	5	international	international	ADJ
iiclr-17461	247	6	accounting	accounting	NOUN
iiclr-17461	247	7	standards	standard	NOUN
iiclr-17461	247	8	is	be	AUX
iiclr-17461	247	9	limited	limit	VERB
iiclr-17461	247	10	to	to	ADP
iiclr-17461	247	11	a	a	DET
iiclr-17461	247	12	period	period	NOUN
iiclr-17461	247	13	not	not	PART
iiclr-17461	247	14	exceeding	exceed	VERB
iiclr-17461	247	15	five	five	NUM
iiclr-17461	247	16	years	year	NOUN
iiclr-17461	247	17	,	,	PUNCT
iiclr-17461	247	18	unless	unless	SCONJ
iiclr-17461	247	19	a	a	DET
iiclr-17461	247	20	longer	long	ADJ
iiclr-17461	247	21	life	life	NOUN
iiclr-17461	247	22	can	can	AUX
iiclr-17461	247	23	be	be	AUX
iiclr-17461	247	24	demonstrated	demonstrate	VERB
iiclr-17461	247	25	.	.	PUNCT
iiclr-17461	248	1	under	under	ADP
iiclr-17461	248	2	no	no	DET
iiclr-17461	248	3	circumstance	circumstance	NOUN
iiclr-17461	248	4	may	may	AUX
iiclr-17461	248	5	the	the	DET
iiclr-17461	248	6	amortization	amortization	NOUN
iiclr-17461	248	7	period	period	NOUN
iiclr-17461	248	8	exceed	exceed	VERB
iiclr-17461	248	9	twenty	twenty	NUM
iiclr-17461	248	10	years.7	years.7	PROPN
iiclr-17461	248	11	this	this	PRON
iiclr-17461	248	12	appears	appear	VERB
iiclr-17461	248	13	to	to	PART
iiclr-17461	248	14	be	be	AUX
iiclr-17461	248	15	an	an	DET
iiclr-17461	248	16	instance	instance	NOUN
iiclr-17461	248	17	where	where	SCONJ
iiclr-17461	248	18	u.s	u.s	PROPN
iiclr-17461	248	19	.	.	PROPN
iiclr-17461	248	20	gaap	gaap	PROPN
iiclr-17461	248	21	results	result	VERB
iiclr-17461	248	22	in	in	ADP
iiclr-17461	248	23	a	a	DET
iiclr-17461	248	24	more	more	ADV
iiclr-17461	248	25	favorable	favorable	ADJ
iiclr-17461	248	26	bottom	bottom	ADJ
iiclr-17461	248	27	line	line	NOUN
iiclr-17461	248	28	than	than	ADP
iiclr-17461	248	29	international	international	ADJ
iiclr-17461	248	30	accounting	accounting	NOUN
iiclr-17461	248	31	standards	standard	NOUN
iiclr-17461	248	32	.	.	PUNCT
iiclr-17461	249	1	given	give	VERB
iiclr-17461	249	2	equal	equal	ADJ
iiclr-17461	249	3	amounts	amount	NOUN
iiclr-17461	249	4	of	of	ADP
iiclr-17461	249	5	goodwill	goodwill	NOUN
iiclr-17461	249	6	,	,	PUNCT
iiclr-17461	249	7	u.s	u.s	PROPN
iiclr-17461	249	8	.	.	PROPN
iiclr-17461	249	9	companies	company	NOUN
iiclr-17461	249	10	will	will	AUX
iiclr-17461	249	11	recognize	recognize	VERB
iiclr-17461	249	12	an	an	DET
iiclr-17461	249	13	amount	amount	NOUN
iiclr-17461	249	14	of	of	ADP
iiclr-17461	249	15	expense	expense	NOUN
iiclr-17461	249	16	over	over	ADP
iiclr-17461	249	17	forty	forty	NUM
iiclr-17461	249	18	years	year	NOUN
iiclr-17461	249	19	equal	equal	ADJ
iiclr-17461	249	20	to	to	ADP
iiclr-17461	249	21	the	the	DET
iiclr-17461	249	22	amount	amount	NOUN
iiclr-17461	249	23	that	that	PRON
iiclr-17461	249	24	foreign	foreign	ADJ
iiclr-17461	249	25	companies	company	NOUN
iiclr-17461	249	26	will	will	AUX
iiclr-17461	249	27	recognize	recognize	VERB
iiclr-17461	249	28	over	over	ADP
iiclr-17461	249	29	a	a	DET
iiclr-17461	249	30	period	period	NOUN
iiclr-17461	249	31	not	not	PART
iiclr-17461	249	32	exceeding	exceed	VERB
iiclr-17461	249	33	twenty	twenty	NUM
iiclr-17461	249	34	years	year	NOUN
iiclr-17461	249	35	.	.	PUNCT
iiclr-17461	250	1	consequently	consequently	ADV
iiclr-17461	250	2	,	,	PUNCT
iiclr-17461	250	3	u.s	u.s	PROPN
iiclr-17461	250	4	.	.	PROPN
iiclr-17461	250	5	companies	company	NOUN
iiclr-17461	250	6	67	67	NUM
iiclr-17461	250	7	.	.	PUNCT
iiclr-17461	251	1	the	the	DET
iiclr-17461	251	2	distinction	distinction	NOUN
iiclr-17461	251	3	between	between	ADP
iiclr-17461	251	4	"	"	PUNCT
iiclr-17461	251	5	expensed	expense	VERB
iiclr-17461	251	6	as	as	ADP
iiclr-17461	251	7	incurred	incur	VERB
iiclr-17461	251	8	"	"	PUNCT
iiclr-17461	251	9	and	and	CCONJ
iiclr-17461	251	10	"	"	PUNCT
iiclr-17461	251	11	capitalization	capitalization	NOUN
iiclr-17461	251	12	and	and	CCONJ
iiclr-17461	251	13	amortization	amortization	NOUN
iiclr-17461	251	14	"	"	PUNCT
iiclr-17461	251	15	is	be	AUX
iiclr-17461	251	16	best	well	ADV
iiclr-17461	251	17	demonstrated	demonstrate	VERB
iiclr-17461	251	18	through	through	ADP
iiclr-17461	251	19	an	an	DET
iiclr-17461	251	20	oversimplified	oversimplified	ADJ
iiclr-17461	251	21	example	example	NOUN
iiclr-17461	251	22	.	.	PUNCT
iiclr-17461	252	1	suppose	suppose	VERB
iiclr-17461	252	2	xyz	xyz	PROPN
iiclr-17461	252	3	,	,	PUNCT
iiclr-17461	252	4	an	an	DET
iiclr-17461	252	5	american	american	ADJ
iiclr-17461	252	6	company	company	NOUN
iiclr-17461	252	7	,	,	PUNCT
iiclr-17461	252	8	incurred	incur	VERB
iiclr-17461	252	9	$	$	SYM
iiclr-17461	252	10	2000	2000	NUM
iiclr-17461	252	11	in	in	ADP
iiclr-17461	252	12	research	research	NOUN
iiclr-17461	252	13	and	and	CCONJ
iiclr-17461	252	14	development	development	NOUN
iiclr-17461	252	15	costs	cost	NOUN
iiclr-17461	252	16	over	over	ADP
iiclr-17461	252	17	the	the	DET
iiclr-17461	252	18	course	course	NOUN
iiclr-17461	252	19	of	of	ADP
iiclr-17461	252	20	one	one	NUM
iiclr-17461	252	21	year	year	NOUN
iiclr-17461	252	22	.	.	PUNCT
iiclr-17461	253	1	the	the	DET
iiclr-17461	253	2	accounting	accounting	NOUN
iiclr-17461	253	3	treatment	treatment	NOUN
iiclr-17461	253	4	is	be	AUX
iiclr-17461	253	5	simple	simple	ADJ
iiclr-17461	253	6	,	,	PUNCT
iiclr-17461	253	7	xyz	xyz	PROPN
iiclr-17461	253	8	expenses	expense	VERB
iiclr-17461	253	9	$	$	SYM
iiclr-17461	253	10	2000	2000	NUM
iiclr-17461	253	11	through	through	ADP
iiclr-17461	253	12	the	the	DET
iiclr-17461	253	13	income	income	NOUN
iiclr-17461	253	14	statement	statement	NOUN
iiclr-17461	253	15	.	.	PUNCT
iiclr-17461	254	1	suppose	suppose	VERB
iiclr-17461	254	2	abc	abc	PROPN
iiclr-17461	254	3	,	,	PUNCT
iiclr-17461	254	4	a	a	DET
iiclr-17461	254	5	foreign	foreign	ADJ
iiclr-17461	254	6	company	company	NOUN
iiclr-17461	254	7	using	use	VERB
iiclr-17461	254	8	international	international	ADJ
iiclr-17461	254	9	accounting	accounting	NOUN
iiclr-17461	254	10	standards	standard	NOUN
iiclr-17461	254	11	,	,	PUNCT
iiclr-17461	254	12	also	also	ADV
iiclr-17461	254	13	incurs	incur	VERB
iiclr-17461	254	14	$	$	SYM
iiclr-17461	254	15	2000	2000	NUM
iiclr-17461	254	16	in	in	ADP
iiclr-17461	254	17	total	total	ADJ
iiclr-17461	254	18	research	research	NOUN
iiclr-17461	254	19	and	and	CCONJ
iiclr-17461	254	20	development	development	NOUN
iiclr-17461	254	21	costs	cost	NOUN
iiclr-17461	254	22	.	.	PUNCT
iiclr-17461	255	1	further	far	ADV
iiclr-17461	255	2	suppose	suppose	VERB
iiclr-17461	255	3	that	that	SCONJ
iiclr-17461	255	4	abc	abc	PROPN
iiclr-17461	255	5	's	's	PART
iiclr-17461	255	6	costs	cost	NOUN
iiclr-17461	255	7	can	can	AUX
iiclr-17461	255	8	be	be	AUX
iiclr-17461	255	9	divided	divide	VERB
iiclr-17461	255	10	into	into	ADP
iiclr-17461	255	11	$	$	SYM
iiclr-17461	255	12	500	500	NUM
iiclr-17461	255	13	for	for	ADP
iiclr-17461	255	14	research	research	NOUN
iiclr-17461	255	15	and	and	CCONJ
iiclr-17461	255	16	$	$	SYM
iiclr-17461	255	17	1500	1500	NUM
iiclr-17461	255	18	for	for	ADP
iiclr-17461	255	19	development	development	NOUN
iiclr-17461	255	20	.	.	PUNCT
iiclr-17461	256	1	with	with	ADP
iiclr-17461	256	2	u.s	u.s	PROPN
iiclr-17461	256	3	.	.	PROPN
iiclr-17461	256	4	gaap	gaap	PROPN
iiclr-17461	256	5	,	,	PUNCT
iiclr-17461	256	6	the	the	DET
iiclr-17461	256	7	$	$	SYM
iiclr-17461	256	8	500	500	NUM
iiclr-17461	256	9	is	be	AUX
iiclr-17461	256	10	immediately	immediately	ADV
iiclr-17461	256	11	expensed	expense	VERB
iiclr-17461	256	12	through	through	ADP
iiclr-17461	256	13	the	the	DET
iiclr-17461	256	14	income	income	NOUN
iiclr-17461	256	15	statement	statement	NOUN
iiclr-17461	256	16	.	.	PUNCT
iiclr-17461	257	1	the	the	DET
iiclr-17461	257	2	$	$	SYM
iiclr-17461	257	3	1500	1500	NUM
iiclr-17461	257	4	,	,	PUNCT
iiclr-17461	257	5	however	however	ADV
iiclr-17461	257	6	,	,	PUNCT
iiclr-17461	257	7	is	be	AUX
iiclr-17461	257	8	"	"	PUNCT
iiclr-17461	257	9	capitalized	capitalize	VERB
iiclr-17461	257	10	and	and	CCONJ
iiclr-17461	257	11	amortized	amortize	VERB
iiclr-17461	257	12	"	"	PUNCT
iiclr-17461	257	13	over	over	ADP
iiclr-17461	257	14	the	the	DET
iiclr-17461	257	15	asset	asset	NOUN
iiclr-17461	257	16	's	's	PART
iiclr-17461	257	17	useful	useful	ADJ
iiclr-17461	257	18	life	life	NOUN
iiclr-17461	257	19	,	,	PUNCT
iiclr-17461	257	20	say	say	VERB
iiclr-17461	257	21	15	15	NUM
iiclr-17461	257	22	years	year	NOUN
iiclr-17461	257	23	.	.	PUNCT
iiclr-17461	258	1	instead	instead	ADV
iiclr-17461	258	2	of	of	ADP
iiclr-17461	258	3	recognizing	recognize	VERB
iiclr-17461	258	4	$	$	SYM
iiclr-17461	258	5	1500	1500	NUM
iiclr-17461	258	6	of	of	ADP
iiclr-17461	258	7	expense	expense	NOUN
iiclr-17461	258	8	this	this	DET
iiclr-17461	258	9	year	year	NOUN
iiclr-17461	258	10	,	,	PUNCT
iiclr-17461	258	11	abc	abc	PROPN
iiclr-17461	258	12	will	will	AUX
iiclr-17461	258	13	recognize	recognize	VERB
iiclr-17461	258	14	$	$	SYM
iiclr-17461	258	15	100	100	NUM
iiclr-17461	258	16	of	of	ADP
iiclr-17461	258	17	expense	expense	NOUN
iiclr-17461	258	18	in	in	ADP
iiclr-17461	258	19	each	each	PRON
iiclr-17461	258	20	of	of	ADP
iiclr-17461	258	21	the	the	DET
iiclr-17461	258	22	next	next	ADJ
iiclr-17461	258	23	15	15	NUM
iiclr-17461	258	24	years	year	NOUN
iiclr-17461	258	25	.	.	PUNCT
iiclr-17461	259	1	the	the	DET
iiclr-17461	259	2	net	net	ADJ
iiclr-17461	259	3	result	result	NOUN
iiclr-17461	259	4	is	be	AUX
iiclr-17461	259	5	that	that	SCONJ
iiclr-17461	259	6	this	this	DET
iiclr-17461	259	7	year	year	NOUN
iiclr-17461	259	8	xyz	xyz	PROPN
iiclr-17461	259	9	,	,	PUNCT
iiclr-17461	259	10	the	the	DET
iiclr-17461	259	11	american	american	ADJ
iiclr-17461	259	12	company	company	NOUN
iiclr-17461	259	13	,	,	PUNCT
iiclr-17461	259	14	recognizes	recognize	VERB
iiclr-17461	259	15	$	$	SYM
iiclr-17461	259	16	2000	2000	NUM
iiclr-17461	259	17	in	in	ADP
iiclr-17461	259	18	r&d	r&d	NOUN
iiclr-17461	259	19	expense	expense	NOUN
iiclr-17461	259	20	,	,	PUNCT
iiclr-17461	259	21	while	while	SCONJ
iiclr-17461	259	22	abc	abc	PROPN
iiclr-17461	259	23	,	,	PUNCT
iiclr-17461	259	24	the	the	DET
iiclr-17461	259	25	foreign	foreign	ADJ
iiclr-17461	259	26	company	company	NOUN
iiclr-17461	259	27	,	,	PUNCT
iiclr-17461	259	28	recognizes	recognize	VERB
iiclr-17461	259	29	only	only	ADV
iiclr-17461	259	30	$	$	SYM
iiclr-17461	259	31	600	600	NUM
iiclr-17461	259	32	(	(	PUNCT
iiclr-17461	259	33	$	$	SYM
iiclr-17461	259	34	500	500	NUM
iiclr-17461	259	35	research	research	NOUN
iiclr-17461	259	36	expense	expense	NOUN
iiclr-17461	259	37	plus	plus	CCONJ
iiclr-17461	259	38	$	$	SYM
iiclr-17461	259	39	100	100	NUM
iiclr-17461	259	40	amortization	amortization	NOUN
iiclr-17461	259	41	of	of	ADP
iiclr-17461	259	42	development	development	NOUN
iiclr-17461	259	43	costs	cost	NOUN
iiclr-17461	259	44	)	)	PUNCT
iiclr-17461	259	45	.	.	PUNCT
iiclr-17461	260	1	68	68	NUM
iiclr-17461	260	2	.	.	PUNCT
iiclr-17461	261	1	see	see	VERB
iiclr-17461	261	2	mueller	mueller	PROPN
iiclr-17461	261	3	et	et	PROPN
iiclr-17461	261	4	al	al	PROPN
iiclr-17461	261	5	.	.	PROPN
iiclr-17461	261	6	,	,	PUNCT
iiclr-17461	261	7	supra	supra	PROPN
iiclr-17461	261	8	note	note	PROPN
iiclr-17461	261	9	18	18	NUM
iiclr-17461	261	10	,	,	PUNCT
iiclr-17461	261	11	at	at	ADP
iiclr-17461	261	12	23	23	NUM
iiclr-17461	261	13	.	.	PUNCT
iiclr-17461	262	1	69	69	NUM
iiclr-17461	262	2	.	.	PUNCT
iiclr-17461	263	1	business	business	NOUN
iiclr-17461	263	2	combinations	combination	NOUN
iiclr-17461	263	3	can	can	AUX
iiclr-17461	263	4	result	result	VERB
iiclr-17461	263	5	in	in	ADP
iiclr-17461	263	6	extremely	extremely	ADV
iiclr-17461	263	7	large	large	ADJ
iiclr-17461	263	8	amounts	amount	NOUN
iiclr-17461	263	9	of	of	ADP
iiclr-17461	263	10	goodwill	goodwill	NOUN
iiclr-17461	263	11	.	.	PUNCT
iiclr-17461	264	1	for	for	ADP
iiclr-17461	264	2	example	example	NOUN
iiclr-17461	264	3	,	,	PUNCT
iiclr-17461	264	4	in	in	ADP
iiclr-17461	264	5	1990	1990	NUM
iiclr-17461	264	6	,	,	PUNCT
iiclr-17461	264	7	when	when	SCONJ
iiclr-17461	264	8	philip	philip	PROPN
iiclr-17461	264	9	morris	morris	PROPN
iiclr-17461	264	10	acquired	acquire	VERB
iiclr-17461	264	11	the	the	DET
iiclr-17461	264	12	assets	asset	NOUN
iiclr-17461	264	13	of	of	ADP
iiclr-17461	264	14	kraft	kraft	PROPN
iiclr-17461	264	15	,	,	PUNCT
iiclr-17461	264	16	inc	inc	PROPN
iiclr-17461	264	17	.	.	PROPN
iiclr-17461	264	18	,	,	PUNCT
iiclr-17461	264	19	it	it	PRON
iiclr-17461	264	20	recognized	recognize	VERB
iiclr-17461	264	21	$	$	SYM
iiclr-17461	264	22	11	11	NUM
iiclr-17461	264	23	billion	billion	NUM
iiclr-17461	264	24	u.s	u.s	PROPN
iiclr-17461	264	25	.	.	PROPN
iiclr-17461	264	26	dollars	dollar	NOUN
iiclr-17461	264	27	in	in	ADP
iiclr-17461	264	28	goodwill	goodwill	NOUN
iiclr-17461	264	29	.	.	PUNCT
iiclr-17461	265	1	see	see	VERB
iiclr-17461	265	2	pratt	pratt	PROPN
iiclr-17461	265	3	,	,	PUNCT
iiclr-17461	265	4	supra	supra	PROPN
iiclr-17461	265	5	note	note	PROPN
iiclr-17461	265	6	10	10	NUM
iiclr-17461	265	7	,	,	PUNCT
iiclr-17461	265	8	at	at	ADP
iiclr-17461	265	9	342	342	NUM
iiclr-17461	265	10	.	.	PUNCT
iiclr-17461	266	1	consequently	consequently	ADV
iiclr-17461	266	2	,	,	PUNCT
iiclr-17461	266	3	philip	philip	PROPN
iiclr-17461	266	4	morris	morris	PROPN
iiclr-17461	266	5	must	must	AUX
iiclr-17461	266	6	recognize	recognize	VERB
iiclr-17461	266	7	approximately	approximately	ADV
iiclr-17461	266	8	$	$	SYM
iiclr-17461	266	9	275	275	NUM
iiclr-17461	266	10	million	million	NUM
iiclr-17461	266	11	in	in	ADP
iiclr-17461	266	12	goodwill	goodwill	NOUN
iiclr-17461	266	13	amortization	amortization	NOUN
iiclr-17461	266	14	expense	expense	NOUN
iiclr-17461	266	15	each	each	DET
iiclr-17461	266	16	year	year	NOUN
iiclr-17461	266	17	.	.	PUNCT
iiclr-17461	267	1	see	see	VERB
iiclr-17461	267	2	i	i	PRON
iiclr-17461	267	3	d.	d.	PROPN
iiclr-17461	267	4	70	70	NUM
iiclr-17461	267	5	.	.	PUNCT
iiclr-17461	268	1	see	see	VERB
iiclr-17461	268	2	epstein	epstein	PROPN
iiclr-17461	268	3	&	&	CCONJ
iiclr-17461	268	4	mirza	mirza	PROPN
iiclr-17461	268	5	,	,	PUNCT
iiclr-17461	268	6	supra	supra	PROPN
iiclr-17461	268	7	note	note	NOUN
iiclr-17461	268	8	40	40	NUM
iiclr-17461	268	9	,	,	PUNCT
iiclr-17461	268	10	at	at	ADP
iiclr-17461	268	11	330	330	NUM
iiclr-17461	268	12	.	.	PUNCT
iiclr-17461	269	1	for	for	ADP
iiclr-17461	269	2	a	a	DET
iiclr-17461	269	3	comparison	comparison	NOUN
iiclr-17461	269	4	of	of	ADP
iiclr-17461	269	5	accounting	accounting	NOUN
iiclr-17461	269	6	treatment	treatment	NOUN
iiclr-17461	269	7	of	of	ADP
iiclr-17461	269	8	goodwill	goodwill	NOUN
iiclr-17461	269	9	in	in	ADP
iiclr-17461	269	10	various	various	ADJ
iiclr-17461	269	11	countries	country	NOUN
iiclr-17461	269	12	,	,	PUNCT
iiclr-17461	269	13	see	see	VERB
iiclr-17461	269	14	mueller	mueller	PROPN
iiclr-17461	269	15	et	et	PROPN
iiclr-17461	269	16	al	al	PROPN
iiclr-17461	269	17	.	.	PROPN
iiclr-17461	269	18	,	,	PUNCT
iiclr-17461	269	19	supra	supra	PROPN
iiclr-17461	269	20	note	note	PROPN
iiclr-17461	269	21	18	18	NUM
iiclr-17461	269	22	,	,	PUNCT
iiclr-17461	269	23	at	at	ADP
iiclr-17461	269	24	24	24	NUM
iiclr-17461	269	25	.	.	PUNCT
iiclr-17461	269	26	71	71	NUM
iiclr-17461	269	27	.	.	PUNCT
iiclr-17461	270	1	see	see	VERB
iiclr-17461	270	2	epstein	epstein	PROPN
iiclr-17461	270	3	&	&	CCONJ
iiclr-17461	270	4	mirza	mirza	PROPN
iiclr-17461	270	5	,	,	PUNCT
iiclr-17461	270	6	supra	supra	PROPN
iiclr-17461	270	7	note	note	NOUN
iiclr-17461	270	8	40	40	NUM
iiclr-17461	270	9	,	,	PUNCT
iiclr-17461	270	10	at	at	ADP
iiclr-17461	270	11	330	330	NUM
iiclr-17461	270	12	.	.	PUNCT
iiclr-17461	270	13	1998	1998	NUM
iiclr-17461	270	14	]	]	X
iiclr-17461	271	1	ind	ind	NOUN
iiclr-17461	271	2	.	.	PUNCT
iiclr-17461	272	1	int'l	int'l	PROPN
iiclr-17461	272	2	&	&	CCONJ
iiclr-17461	272	3	comp	comp	PROPN
iiclr-17461	272	4	.	.	PUNCT
iiclr-17461	273	1	l.	l.	PROPN
iiclr-17461	273	2	rev	rev	PROPN
iiclr-17461	273	3	.	.	PROPN
iiclr-17461	273	4	recognize	recognize	VERB
iiclr-17461	273	5	a	a	DET
iiclr-17461	273	6	lesser	less	ADJ
iiclr-17461	273	7	amount	amount	NOUN
iiclr-17461	273	8	of	of	ADP
iiclr-17461	273	9	goodwill	goodwill	NOUN
iiclr-17461	273	10	expense	expense	NOUN
iiclr-17461	273	11	on	on	ADP
iiclr-17461	273	12	a	a	DET
iiclr-17461	273	13	year	year	NOUN
iiclr-17461	273	14	-	-	PUNCT
iiclr-17461	273	15	by	by	ADP
iiclr-17461	273	16	-	-	PUNCT
iiclr-17461	273	17	year	year	NOUN
iiclr-17461	273	18	basis	basis	NOUN
iiclr-17461	273	19	,	,	PUNCT
iiclr-17461	273	20	which	which	PRON
iiclr-17461	273	21	results	result	VERB
iiclr-17461	273	22	in	in	ADP
iiclr-17461	273	23	higher	high	ADJ
iiclr-17461	273	24	net	net	ADJ
iiclr-17461	273	25	income	income	NOUN
iiclr-17461	273	26	.	.	PUNCT
iiclr-17461	273	27	'	'	PUNCT
iiclr-17461	274	1	d.	d.	PROPN
iiclr-17461	274	2	accounting	account	VERB
iiclr-17461	274	3	for	for	ADP
iiclr-17461	274	4	business	business	NOUN
iiclr-17461	274	5	combinations	combination	NOUN
iiclr-17461	274	6	there	there	PRON
iiclr-17461	274	7	are	be	VERB
iiclr-17461	274	8	also	also	ADV
iiclr-17461	274	9	significant	significant	ADJ
iiclr-17461	274	10	differences	difference	NOUN
iiclr-17461	274	11	between	between	ADP
iiclr-17461	274	12	u.s	u.s	PROPN
iiclr-17461	274	13	.	.	PROPN
iiclr-17461	274	14	gaap	gaap	PROPN
iiclr-17461	274	15	and	and	CCONJ
iiclr-17461	274	16	ias	ias	PROPN
iiclr-17461	274	17	when	when	SCONJ
iiclr-17461	274	18	accounting	account	VERB
iiclr-17461	274	19	for	for	ADP
iiclr-17461	274	20	business	business	NOUN
iiclr-17461	274	21	combinations	combination	NOUN
iiclr-17461	274	22	.	.	PUNCT
iiclr-17461	275	1	when	when	SCONJ
iiclr-17461	275	2	a	a	DET
iiclr-17461	275	3	business	business	NOUN
iiclr-17461	275	4	combination	combination	NOUN
iiclr-17461	275	5	,	,	PUNCT
iiclr-17461	275	6	such	such	ADJ
iiclr-17461	275	7	as	as	ADP
iiclr-17461	275	8	a	a	DET
iiclr-17461	275	9	merger	merger	NOUN
iiclr-17461	275	10	,	,	PUNCT
iiclr-17461	275	11	takes	take	VERB
iiclr-17461	275	12	place	place	NOUN
iiclr-17461	275	13	,	,	PUNCT
iiclr-17461	275	14	it	it	PRON
iiclr-17461	275	15	can	can	AUX
iiclr-17461	275	16	be	be	AUX
iiclr-17461	275	17	accounted	account	VERB
iiclr-17461	275	18	for	for	ADP
iiclr-17461	275	19	as	as	ADV
iiclr-17461	275	20	either	either	CCONJ
iiclr-17461	275	21	a	a	DET
iiclr-17461	275	22	"	"	PUNCT
iiclr-17461	275	23	pooling	pooling	NOUN
iiclr-17461	275	24	of	of	ADP
iiclr-17461	275	25	interests	interest	NOUN
iiclr-17461	275	26	"	"	PUNCT
iiclr-17461	275	27	or	or	CCONJ
iiclr-17461	275	28	a	a	DET
iiclr-17461	275	29	"	"	PUNCT
iiclr-17461	275	30	purchase	purchase	NOUN
iiclr-17461	275	31	.	.	PUNCT
iiclr-17461	275	32	"	"	PUNCT
iiclr-17461	276	1	73	73	NUM
iiclr-17461	276	2	under	under	ADP
iiclr-17461	276	3	a	a	DET
iiclr-17461	276	4	pooling	pooling	NOUN
iiclr-17461	276	5	of	of	ADP
iiclr-17461	276	6	interests	interest	NOUN
iiclr-17461	276	7	,	,	PUNCT
iiclr-17461	276	8	the	the	DET
iiclr-17461	276	9	assets	asset	NOUN
iiclr-17461	276	10	of	of	ADP
iiclr-17461	276	11	the	the	DET
iiclr-17461	276	12	acquired	acquire	VERB
iiclr-17461	276	13	company	company	NOUN
iiclr-17461	276	14	are	be	AUX
iiclr-17461	276	15	not	not	PART
iiclr-17461	276	16	revalued	revalue	VERB
iiclr-17461	276	17	at	at	ADP
iiclr-17461	276	18	the	the	DET
iiclr-17461	276	19	date	date	NOUN
iiclr-17461	276	20	of	of	ADP
iiclr-17461	276	21	acquisition.7	acquisition.7	PROPN
iiclr-17461	276	22	'	'	PUNCT
iiclr-17461	276	23	the	the	DET
iiclr-17461	276	24	assets	asset	NOUN
iiclr-17461	276	25	are	be	AUX
iiclr-17461	276	26	simply	simply	ADV
iiclr-17461	276	27	transferred	transfer	VERB
iiclr-17461	276	28	from	from	ADP
iiclr-17461	276	29	the	the	DET
iiclr-17461	276	30	subsidiary	subsidiary	NOUN
iiclr-17461	276	31	's	's	PART
iiclr-17461	276	32	books	book	NOUN
iiclr-17461	276	33	onto	onto	ADP
iiclr-17461	276	34	the	the	DET
iiclr-17461	276	35	books	book	NOUN
iiclr-17461	276	36	of	of	ADP
iiclr-17461	276	37	the	the	DET
iiclr-17461	276	38	parent	parent	NOUN
iiclr-17461	276	39	.	.	PUNCT
iiclr-17461	277	1	in	in	ADP
iiclr-17461	277	2	a	a	DET
iiclr-17461	277	3	business	business	NOUN
iiclr-17461	277	4	combination	combination	NOUN
iiclr-17461	277	5	treated	treat	VERB
iiclr-17461	277	6	as	as	ADP
iiclr-17461	277	7	a	a	DET
iiclr-17461	277	8	pooling	pooling	NOUN
iiclr-17461	277	9	,	,	PUNCT
iiclr-17461	277	10	no	no	DET
iiclr-17461	277	11	goodwill	goodwill	NOUN
iiclr-17461	277	12	is	be	AUX
iiclr-17461	277	13	recognized.75	recognized.75	ADJ
iiclr-17461	277	14	however	however	ADV
iiclr-17461	277	15	,	,	PUNCT
iiclr-17461	277	16	under	under	ADP
iiclr-17461	277	17	a	a	DET
iiclr-17461	277	18	business	business	NOUN
iiclr-17461	277	19	combination	combination	NOUN
iiclr-17461	277	20	accounted	account	VERB
iiclr-17461	277	21	for	for	ADP
iiclr-17461	277	22	as	as	ADP
iiclr-17461	277	23	a	a	DET
iiclr-17461	277	24	purchase	purchase	NOUN
iiclr-17461	277	25	,	,	PUNCT
iiclr-17461	277	26	the	the	DET
iiclr-17461	277	27	assets	asset	NOUN
iiclr-17461	277	28	of	of	ADP
iiclr-17461	277	29	the	the	DET
iiclr-17461	277	30	acquired	acquire	VERB
iiclr-17461	277	31	company	company	NOUN
iiclr-17461	277	32	are	be	AUX
iiclr-17461	277	33	revalued	revalue	VERB
iiclr-17461	277	34	at	at	ADP
iiclr-17461	277	35	their	their	PRON
iiclr-17461	277	36	fair	fair	ADJ
iiclr-17461	277	37	market	market	NOUN
iiclr-17461	277	38	values.76	values.76	NOUN
iiclr-17461	277	39	any	any	DET
iiclr-17461	277	40	difference	difference	NOUN
iiclr-17461	277	41	between	between	ADP
iiclr-17461	277	42	the	the	DET
iiclr-17461	277	43	fair	fair	ADJ
iiclr-17461	277	44	values	value	NOUN
iiclr-17461	277	45	of	of	ADP
iiclr-17461	277	46	the	the	DET
iiclr-17461	277	47	assets	asset	NOUN
iiclr-17461	277	48	and	and	CCONJ
iiclr-17461	277	49	the	the	DET
iiclr-17461	277	50	purchase	purchase	NOUN
iiclr-17461	277	51	price	price	NOUN
iiclr-17461	277	52	is	be	AUX
iiclr-17461	277	53	then	then	ADV
iiclr-17461	277	54	attributed	attribute	VERB
iiclr-17461	277	55	to	to	ADP
iiclr-17461	277	56	goodwill	goodwill	NOUN
iiclr-17461	277	57	.	.	PUNCT
iiclr-17461	278	1	77	77	NUM
iiclr-17461	279	1	consequently	consequently	ADV
iiclr-17461	279	2	,	,	PUNCT
iiclr-17461	279	3	as	as	SCONJ
iiclr-17461	279	4	the	the	DET
iiclr-17461	279	5	goodwill	goodwill	NOUN
iiclr-17461	279	6	is	be	AUX
iiclr-17461	279	7	amortized	amortize	VERB
iiclr-17461	279	8	in	in	ADP
iiclr-17461	279	9	subsequent	subsequent	ADJ
iiclr-17461	279	10	years	year	NOUN
iiclr-17461	279	11	,	,	PUNCT
iiclr-17461	279	12	the	the	DET
iiclr-17461	279	13	purchase	purchase	NOUN
iiclr-17461	279	14	method	method	NOUN
iiclr-17461	279	15	will	will	AUX
iiclr-17461	279	16	result	result	VERB
iiclr-17461	279	17	in	in	ADP
iiclr-17461	279	18	lower	low	ADJ
iiclr-17461	279	19	net	net	ADJ
iiclr-17461	279	20	income	income	NOUN
iiclr-17461	279	21	for	for	ADP
iiclr-17461	279	22	the	the	DET
iiclr-17461	279	23	acquiring	acquire	VERB
iiclr-17461	279	24	entity	entity	NOUN
iiclr-17461	279	25	.7	.7	PROPN
iiclr-17461	279	26	in	in	ADP
iiclr-17461	279	27	general	general	ADJ
iiclr-17461	279	28	,	,	PUNCT
iiclr-17461	279	29	managers	manager	NOUN
iiclr-17461	279	30	would	would	AUX
iiclr-17461	279	31	prefer	prefer	VERB
iiclr-17461	279	32	to	to	PART
iiclr-17461	279	33	treat	treat	VERB
iiclr-17461	279	34	business	business	NOUN
iiclr-17461	279	35	combinations	combination	NOUN
iiclr-17461	279	36	as	as	ADP
iiclr-17461	279	37	a	a	DET
iiclr-17461	279	38	72	72	NUM
iiclr-17461	279	39	.	.	PUNCT
iiclr-17461	280	1	although	although	SCONJ
iiclr-17461	280	2	goodwill	goodwill	NOUN
iiclr-17461	280	3	accounting	account	VERB
iiclr-17461	280	4	under	under	ADP
iiclr-17461	280	5	u.s	u.s	PROPN
iiclr-17461	280	6	.	.	PROPN
iiclr-17461	280	7	gaap	gaap	PROPN
iiclr-17461	280	8	results	result	VERB
iiclr-17461	280	9	in	in	ADP
iiclr-17461	280	10	higher	high	ADJ
iiclr-17461	280	11	net	net	ADJ
iiclr-17461	280	12	income	income	NOUN
iiclr-17461	280	13	for	for	ADP
iiclr-17461	280	14	accounting	accounting	NOUN
iiclr-17461	280	15	purposes	purpose	NOUN
iiclr-17461	280	16	,	,	PUNCT
iiclr-17461	280	17	it	it	PRON
iiclr-17461	280	18	has	have	AUX
iiclr-17461	280	19	been	be	AUX
iiclr-17461	280	20	observed	observe	VERB
iiclr-17461	280	21	that	that	SCONJ
iiclr-17461	280	22	goodwill	goodwill	NOUN
iiclr-17461	280	23	accounting	accounting	NOUN
iiclr-17461	280	24	harms	harm	NOUN
iiclr-17461	280	25	u.s	u.s	PROPN
iiclr-17461	280	26	.	.	PROPN
iiclr-17461	280	27	companies	company	NOUN
iiclr-17461	280	28	with	with	ADP
iiclr-17461	280	29	respect	respect	NOUN
iiclr-17461	280	30	to	to	ADP
iiclr-17461	280	31	tax	tax	NOUN
iiclr-17461	280	32	law	law	NOUN
iiclr-17461	280	33	.	.	PUNCT
iiclr-17461	281	1	see	see	VERB
iiclr-17461	281	2	pratt	pratt	PROPN
iiclr-17461	281	3	,	,	PUNCT
iiclr-17461	281	4	supra	supra	PROPN
iiclr-17461	281	5	note	note	PROPN
iiclr-17461	281	6	10	10	NUM
iiclr-17461	281	7	,	,	PUNCT
iiclr-17461	281	8	at	at	ADP
iiclr-17461	281	9	342	342	NUM
iiclr-17461	281	10	.	.	PUNCT
iiclr-17461	282	1	since	since	SCONJ
iiclr-17461	282	2	goodwill	goodwill	NOUN
iiclr-17461	282	3	is	be	AUX
iiclr-17461	282	4	an	an	DET
iiclr-17461	282	5	intangible	intangible	ADJ
iiclr-17461	282	6	asset	asset	NOUN
iiclr-17461	282	7	,	,	PUNCT
iiclr-17461	282	8	amortization	amortization	NOUN
iiclr-17461	282	9	is	be	AUX
iiclr-17461	282	10	not	not	PART
iiclr-17461	282	11	recognized	recognize	VERB
iiclr-17461	282	12	for	for	ADP
iiclr-17461	282	13	tax	tax	NOUN
iiclr-17461	282	14	purposes	purpose	NOUN
iiclr-17461	282	15	.	.	PUNCT
iiclr-17461	283	1	see	see	VERB
iiclr-17461	283	2	i	i	PRON
iiclr-17461	283	3	d.	d.	PROPN
iiclr-17461	283	4	therefore	therefore	ADV
iiclr-17461	283	5	,	,	PUNCT
iiclr-17461	283	6	although	although	SCONJ
iiclr-17461	283	7	philip	philip	PROPN
iiclr-17461	283	8	morris	morris	PROPN
iiclr-17461	283	9	recognizes	recognize	VERB
iiclr-17461	283	10	$	$	SYM
iiclr-17461	283	11	275	275	NUM
iiclr-17461	283	12	million	million	NUM
iiclr-17461	283	13	a	a	DET
iiclr-17461	283	14	year	year	NOUN
iiclr-17461	283	15	in	in	ADP
iiclr-17461	283	16	goodwill	goodwill	NOUN
iiclr-17461	283	17	expense	expense	NOUN
iiclr-17461	283	18	,	,	PUNCT
iiclr-17461	283	19	it	it	PRON
iiclr-17461	283	20	receives	receive	VERB
iiclr-17461	283	21	no	no	DET
iiclr-17461	283	22	corresponding	corresponding	ADJ
iiclr-17461	283	23	tax	tax	NOUN
iiclr-17461	283	24	deduction	deduction	NOUN
iiclr-17461	283	25	.	.	PUNCT
iiclr-17461	284	1	see	see	VERB
iiclr-17461	284	2	i	i	PRON
iiclr-17461	284	3	d.	d.	PROPN
iiclr-17461	284	4	this	this	PRON
iiclr-17461	284	5	runs	run	VERB
iiclr-17461	284	6	contrary	contrary	ADV
iiclr-17461	284	7	to	to	ADP
iiclr-17461	284	8	countries	country	NOUN
iiclr-17461	284	9	,	,	PUNCT
iiclr-17461	284	10	such	such	ADJ
iiclr-17461	284	11	as	as	ADP
iiclr-17461	284	12	japan	japan	PROPN
iiclr-17461	284	13	,	,	PUNCT
iiclr-17461	284	14	where	where	SCONJ
iiclr-17461	284	15	a	a	DET
iiclr-17461	284	16	tax	tax	NOUN
iiclr-17461	284	17	deduction	deduction	NOUN
iiclr-17461	284	18	is	be	AUX
iiclr-17461	284	19	allowed	allow	VERB
iiclr-17461	284	20	for	for	ADP
iiclr-17461	284	21	amortization	amortization	NOUN
iiclr-17461	284	22	of	of	ADP
iiclr-17461	284	23	goodwill	goodwill	NOUN
iiclr-17461	284	24	.	.	PUNCT
iiclr-17461	285	1	see	see	VERB
iiclr-17461	285	2	i	i	PRON
iiclr-17461	285	3	d.	d.	PROPN
iiclr-17461	285	4	this	this	DET
iiclr-17461	285	5	tax	tax	NOUN
iiclr-17461	285	6	disadvantage	disadvantage	NOUN
iiclr-17461	285	7	may	may	AUX
iiclr-17461	285	8	place	place	VERB
iiclr-17461	285	9	u.s	u.s	PROPN
iiclr-17461	285	10	.	.	PROPN
iiclr-17461	285	11	companies	company	NOUN
iiclr-17461	285	12	at	at	ADP
iiclr-17461	285	13	a	a	DET
iiclr-17461	285	14	disadvantage	disadvantage	NOUN
iiclr-17461	285	15	when	when	SCONJ
iiclr-17461	285	16	competing	compete	VERB
iiclr-17461	285	17	with	with	ADP
iiclr-17461	285	18	foreign	foreign	ADJ
iiclr-17461	285	19	companies	company	NOUN
iiclr-17461	285	20	.	.	PUNCT
iiclr-17461	286	1	see	see	VERB
iiclr-17461	286	2	i	i	PRON
iiclr-17461	286	3	d.	d.	PROPN
iiclr-17461	286	4	73	73	NUM
iiclr-17461	286	5	.	.	PUNCT
iiclr-17461	287	1	boatsman	boatsman	PROPN
iiclr-17461	287	2	et	et	PROPN
iiclr-17461	287	3	al	al	PROPN
iiclr-17461	287	4	.	.	PROPN
iiclr-17461	287	5	,	,	PUNCT
iiclr-17461	287	6	supra	supra	PROPN
iiclr-17461	287	7	note	note	PROPN
iiclr-17461	287	8	53	53	NUM
iiclr-17461	287	9	,	,	PUNCT
iiclr-17461	287	10	at	at	ADP
iiclr-17461	287	11	8	8	NUM
iiclr-17461	287	12	.	.	PUNCT
iiclr-17461	288	1	international	international	ADJ
iiclr-17461	288	2	accounting	accounting	NOUN
iiclr-17461	288	3	standards	standard	NOUN
iiclr-17461	288	4	use	use	VERB
iiclr-17461	288	5	different	different	ADJ
iiclr-17461	288	6	terminology	terminology	NOUN
iiclr-17461	288	7	to	to	PART
iiclr-17461	288	8	desribe	desribe	VERB
iiclr-17461	288	9	a	a	DET
iiclr-17461	288	10	business	business	NOUN
iiclr-17461	288	11	combination	combination	NOUN
iiclr-17461	288	12	.	.	PUNCT
iiclr-17461	289	1	under	under	ADP
iiclr-17461	289	2	ias	ias	PROPN
iiclr-17461	289	3	the	the	DET
iiclr-17461	289	4	business	business	NOUN
iiclr-17461	289	5	combination	combination	NOUN
iiclr-17461	289	6	is	be	AUX
iiclr-17461	289	7	called	call	VERB
iiclr-17461	289	8	either	either	CCONJ
iiclr-17461	289	9	a	a	DET
iiclr-17461	289	10	"	"	PUNCT
iiclr-17461	289	11	uniting	uniting	NOUN
iiclr-17461	289	12	of	of	ADP
iiclr-17461	289	13	interests	interest	NOUN
iiclr-17461	289	14	"	"	PUNCT
iiclr-17461	289	15	(	(	PUNCT
iiclr-17461	289	16	instead	instead	ADV
iiclr-17461	289	17	of	of	ADP
iiclr-17461	289	18	a	a	DET
iiclr-17461	289	19	pooling	pooling	NOUN
iiclr-17461	289	20	of	of	ADP
iiclr-17461	289	21	interests	interest	NOUN
iiclr-17461	289	22	)	)	PUNCT
iiclr-17461	289	23	or	or	CCONJ
iiclr-17461	289	24	an	an	DET
iiclr-17461	289	25	"	"	PUNCT
iiclr-17461	289	26	acquisition	acquisition	NOUN
iiclr-17461	289	27	"	"	PUNCT
iiclr-17461	289	28	(	(	PUNCT
iiclr-17461	289	29	instead	instead	ADV
iiclr-17461	289	30	of	of	ADP
iiclr-17461	289	31	a	a	DET
iiclr-17461	289	32	purchase	purchase	NOUN
iiclr-17461	289	33	)	)	PUNCT
iiclr-17461	289	34	.	.	PUNCT
iiclr-17461	290	1	epstein	epstein	PROPN
iiclr-17461	290	2	&	&	CCONJ
iiclr-17461	290	3	mirza	mirza	PROPN
iiclr-17461	290	4	,	,	PUNCT
iiclr-17461	290	5	supra	supra	PROPN
iiclr-17461	290	6	note	note	NOUN
iiclr-17461	290	7	40	40	NUM
iiclr-17461	290	8	,	,	PUNCT
iiclr-17461	290	9	at	at	ADP
iiclr-17461	290	10	309	309	NUM
iiclr-17461	290	11	-	-	SYM
iiclr-17461	290	12	10	10	NUM
iiclr-17461	290	13	.	.	PUNCT
iiclr-17461	291	1	74	74	NUM
iiclr-17461	291	2	.	.	PUNCT
iiclr-17461	292	1	see	see	VERB
iiclr-17461	292	2	boatsman	boatsman	PROPN
iiclr-17461	292	3	et	et	PROPN
iiclr-17461	292	4	al	al	PROPN
iiclr-17461	292	5	.	.	PROPN
iiclr-17461	292	6	,	,	PUNCT
iiclr-17461	292	7	supra	supra	PROPN
iiclr-17461	292	8	note	note	PROPN
iiclr-17461	292	9	53	53	NUM
iiclr-17461	292	10	,	,	PUNCT
iiclr-17461	292	11	at	at	ADP
iiclr-17461	292	12	9	9	NUM
iiclr-17461	292	13	.	.	X
iiclr-17461	292	14	75	75	NUM
iiclr-17461	292	15	.	.	PUNCT
iiclr-17461	293	1	see	see	VERB
iiclr-17461	293	2	i	i	PRON
iiclr-17461	293	3	d.	d.	PROPN
iiclr-17461	293	4	at	at	ADP
iiclr-17461	293	5	9	9	NUM
iiclr-17461	293	6	-	-	SYM
iiclr-17461	293	7	10	10	NUM
iiclr-17461	293	8	.	.	PUNCT
iiclr-17461	294	1	76	76	NUM
iiclr-17461	294	2	.	.	PUNCT
iiclr-17461	295	1	see	see	VERB
iiclr-17461	295	2	i	i	PRON
iiclr-17461	295	3	d.	d.	PROPN
iiclr-17461	295	4	at	at	ADP
iiclr-17461	295	5	10	10	NUM
iiclr-17461	295	6	.	.	PUNCT
iiclr-17461	296	1	77	77	NUM
iiclr-17461	296	2	.	.	PUNCT
iiclr-17461	297	1	see	see	VERB
iiclr-17461	297	2	i	i	PRON
iiclr-17461	297	3	d.	d.	PROPN
iiclr-17461	297	4	at	at	ADP
iiclr-17461	297	5	9	9	NUM
iiclr-17461	297	6	.	.	PUNCT
iiclr-17461	297	7	78	78	NUM
iiclr-17461	297	8	.	.	PUNCT
iiclr-17461	298	1	see	see	VERB
iiclr-17461	298	2	i	i	PRON
iiclr-17461	298	3	d.	d.	PROPN
iiclr-17461	298	4	at	at	ADP
iiclr-17461	298	5	10	10	NUM
iiclr-17461	298	6	-	-	SYM
iiclr-17461	298	7	11	11	NUM
iiclr-17461	298	8	.	.	PUNCT
iiclr-17461	299	1	again	again	ADV
iiclr-17461	299	2	,	,	PUNCT
iiclr-17461	299	3	perhaps	perhaps	ADV
iiclr-17461	299	4	an	an	DET
iiclr-17461	299	5	oversimplified	oversimplified	ADJ
iiclr-17461	299	6	example	example	NOUN
iiclr-17461	299	7	would	would	AUX
iiclr-17461	299	8	help	help	VERB
iiclr-17461	299	9	illustrate	illustrate	VERB
iiclr-17461	299	10	the	the	DET
iiclr-17461	299	11	difference	difference	NOUN
iiclr-17461	299	12	between	between	ADP
iiclr-17461	299	13	a	a	DET
iiclr-17461	299	14	business	business	NOUN
iiclr-17461	299	15	combination	combination	NOUN
iiclr-17461	299	16	accounted	account	VERB
iiclr-17461	299	17	for	for	ADP
iiclr-17461	299	18	as	as	ADP
iiclr-17461	299	19	a	a	DET
iiclr-17461	299	20	pooling	pooling	NOUN
iiclr-17461	299	21	versus	versus	ADP
iiclr-17461	299	22	a	a	DET
iiclr-17461	299	23	purchase	purchase	NOUN
iiclr-17461	299	24	.	.	PUNCT
iiclr-17461	300	1	suppose	suppose	VERB
iiclr-17461	300	2	xyz	xyz	PROPN
iiclr-17461	300	3	acquires	acquire	VERB
iiclr-17461	300	4	the	the	DET
iiclr-17461	300	5	net	net	ADJ
iiclr-17461	300	6	assets	asset	NOUN
iiclr-17461	300	7	of	of	ADP
iiclr-17461	300	8	abc	abc	PROPN
iiclr-17461	300	9	for	for	ADP
iiclr-17461	300	10	$	$	SYM
iiclr-17461	300	11	1	1	NUM
iiclr-17461	300	12	million	million	NUM
iiclr-17461	300	13	.	.	PUNCT
iiclr-17461	301	1	further	far	ADV
iiclr-17461	301	2	suppose	suppose	VERB
iiclr-17461	301	3	that	that	SCONJ
iiclr-17461	301	4	the	the	DET
iiclr-17461	301	5	net	net	ADJ
iiclr-17461	301	6	assets	asset	NOUN
iiclr-17461	301	7	of	of	ADP
iiclr-17461	301	8	abc	abc	PROPN
iiclr-17461	301	9	had	have	VERB
iiclr-17461	301	10	a	a	DET
iiclr-17461	301	11	book	book	NOUN
iiclr-17461	301	12	value	value	NOUN
iiclr-17461	301	13	of	of	ADP
iiclr-17461	301	14	$	$	SYM
iiclr-17461	301	15	500,000	500,000	NUM
iiclr-17461	301	16	and	and	CCONJ
iiclr-17461	301	17	a	a	DET
iiclr-17461	301	18	fair	fair	ADJ
iiclr-17461	301	19	market	market	NOUN
iiclr-17461	301	20	value	value	NOUN
iiclr-17461	301	21	of	of	ADP
iiclr-17461	301	22	$	$	SYM
iiclr-17461	301	23	750,000	750,000	NUM
iiclr-17461	301	24	.	.	PUNCT
iiclr-17461	302	1	if	if	SCONJ
iiclr-17461	302	2	the	the	DET
iiclr-17461	302	3	business	business	NOUN
iiclr-17461	302	4	combination	combination	NOUN
iiclr-17461	302	5	is	be	AUX
iiclr-17461	302	6	accounted	account	VERB
iiclr-17461	302	7	for	for	ADP
iiclr-17461	302	8	as	as	ADP
iiclr-17461	302	9	a	a	DET
iiclr-17461	302	10	pooling	pooling	NOUN
iiclr-17461	302	11	,	,	PUNCT
iiclr-17461	302	12	the	the	DET
iiclr-17461	302	13	net	net	ADJ
iiclr-17461	302	14	assets	asset	NOUN
iiclr-17461	302	15	of	of	ADP
iiclr-17461	302	16	abc	abc	PROPN
iiclr-17461	302	17	appear	appear	VERB
iiclr-17461	302	18	on	on	ADP
iiclr-17461	302	19	the	the	DET
iiclr-17461	302	20	books	book	NOUN
iiclr-17461	302	21	of	of	ADP
iiclr-17461	302	22	xyz	xyz	PROPN
iiclr-17461	302	23	at	at	ADP
iiclr-17461	302	24	$	$	SYM
iiclr-17461	302	25	500,000	500,000	NUM
iiclr-17461	302	26	.	.	PUNCT
iiclr-17461	303	1	no	no	DET
iiclr-17461	303	2	goodwill	goodwill	NOUN
iiclr-17461	303	3	will	will	AUX
iiclr-17461	303	4	be	be	AUX
iiclr-17461	303	5	recognized	recognize	VERB
iiclr-17461	303	6	.	.	PUNCT
iiclr-17461	304	1	if	if	SCONJ
iiclr-17461	304	2	the	the	DET
iiclr-17461	304	3	business	business	NOUN
iiclr-17461	304	4	combination	combination	NOUN
iiclr-17461	304	5	is	be	AUX
iiclr-17461	304	6	accounted	account	VERB
iiclr-17461	304	7	for	for	ADP
iiclr-17461	304	8	as	as	ADP
iiclr-17461	304	9	a	a	DET
iiclr-17461	304	10	purchase	purchase	NOUN
iiclr-17461	304	11	,	,	PUNCT
iiclr-17461	304	12	the	the	DET
iiclr-17461	304	13	net	net	ADJ
iiclr-17461	304	14	assets	asset	NOUN
iiclr-17461	304	15	of	of	ADP
iiclr-17461	304	16	abc	abc	PROPN
iiclr-17461	304	17	will	will	AUX
iiclr-17461	304	18	appear	appear	VERB
iiclr-17461	304	19	on	on	ADP
iiclr-17461	304	20	xyz	xyz	NOUN
iiclr-17461	304	21	's	's	PART
iiclr-17461	304	22	books	book	NOUN
iiclr-17461	304	23	at	at	ADP
iiclr-17461	304	24	their	their	PRON
iiclr-17461	304	25	fair	fair	ADJ
iiclr-17461	304	26	market	market	NOUN
iiclr-17461	304	27	value	value	NOUN
iiclr-17461	304	28	of	of	ADP
iiclr-17461	304	29	$	$	SYM
iiclr-17461	304	30	750,000	750,000	NUM
iiclr-17461	304	31	.	.	PUNCT
iiclr-17461	305	1	the	the	DET
iiclr-17461	305	2	difference	difference	NOUN
iiclr-17461	305	3	between	between	ADP
iiclr-17461	305	4	the	the	DET
iiclr-17461	305	5	price	price	NOUN
iiclr-17461	305	6	xyz	xyz	NOUN
iiclr-17461	305	7	paid	pay	VERB
iiclr-17461	305	8	for	for	ADP
iiclr-17461	305	9	the	the	DET
iiclr-17461	305	10	assets	asset	NOUN
iiclr-17461	305	11	and	and	CCONJ
iiclr-17461	305	12	the	the	DET
iiclr-17461	305	13	fair	fair	ADJ
iiclr-17461	305	14	market	market	NOUN
iiclr-17461	305	15	value	value	NOUN
iiclr-17461	305	16	of	of	ADP
iiclr-17461	305	17	the	the	DET
iiclr-17461	305	18	assets	asset	NOUN
iiclr-17461	305	19	(	(	PUNCT
iiclr-17461	305	20	$	$	SYM
iiclr-17461	305	21	250,000	250,000	NUM
iiclr-17461	305	22	)	)	PUNCT
iiclr-17461	305	23	is	be	AUX
iiclr-17461	305	24	recognized	recognize	VERB
iiclr-17461	305	25	as	as	ADP
iiclr-17461	305	26	goodwill	goodwill	NOUN
iiclr-17461	305	27	on	on	ADP
iiclr-17461	305	28	the	the	DET
iiclr-17461	305	29	books	book	NOUN
iiclr-17461	305	30	of	of	ADP
iiclr-17461	305	31	xyz	xyz	PROPN
iiclr-17461	305	32	.	.	PUNCT
iiclr-17461	306	1	xyz	xyz	PROPN
iiclr-17461	306	2	would	would	AUX
iiclr-17461	306	3	then	then	ADV
iiclr-17461	306	4	have	have	VERB
iiclr-17461	306	5	to	to	PART
iiclr-17461	306	6	amortize	amortize	VERB
iiclr-17461	306	7	the	the	DET
iiclr-17461	306	8	goodwill	goodwill	NOUN
iiclr-17461	306	9	(	(	PUNCT
iiclr-17461	306	10	recognizing	recognize	VERB
iiclr-17461	306	11	an	an	DET
iiclr-17461	306	12	expense	expense	NOUN
iiclr-17461	306	13	)	)	PUNCT
iiclr-17461	306	14	over	over	ADP
iiclr-17461	306	15	a	a	DET
iiclr-17461	306	16	period	period	NOUN
iiclr-17461	306	17	not	not	PART
iiclr-17461	306	18	exceeding	exceed	VERB
iiclr-17461	306	19	40	40	NUM
iiclr-17461	306	20	years	year	NOUN
iiclr-17461	306	21	.	.	PUNCT
iiclr-17461	307	1	see	see	VERB
iiclr-17461	307	2	i	i	PRON
iiclr-17461	307	3	d.	d.	PROPN
iiclr-17461	307	4	at	at	ADP
iiclr-17461	307	5	9	9	NUM
iiclr-17461	307	6	-	-	SYM
iiclr-17461	307	7	10	10	NUM
iiclr-17461	307	8	.	.	PUNCT
iiclr-17461	308	1	[	[	X
iiclr-17461	308	2	vol	vol	NOUN
iiclr-17461	308	3	.	.	PUNCT
iiclr-17461	308	4	9:1	9:1	NUM
iiclr-17461	308	5	international	international	ADJ
iiclr-17461	308	6	accounting	accounting	NOUN
iiclr-17461	308	7	standards	standard	NOUN
iiclr-17461	308	8	pooling	pool	VERB
iiclr-17461	308	9	so	so	SCONJ
iiclr-17461	308	10	that	that	SCONJ
iiclr-17461	308	11	no	no	DET
iiclr-17461	308	12	goodwill	goodwill	NOUN
iiclr-17461	308	13	(	(	PUNCT
iiclr-17461	308	14	and	and	CCONJ
iiclr-17461	308	15	the	the	DET
iiclr-17461	308	16	corresponding	corresponding	ADJ
iiclr-17461	308	17	expense	expense	NOUN
iiclr-17461	308	18	)	)	PUNCT
iiclr-17461	308	19	will	will	AUX
iiclr-17461	308	20	have	have	VERB
iiclr-17461	308	21	to	to	PART
iiclr-17461	308	22	be	be	AUX
iiclr-17461	308	23	recognized.7	recognized.7	NOUN
iiclr-17461	308	24	9	9	NUM
iiclr-17461	308	25	the	the	DET
iiclr-17461	308	26	distinction	distinction	NOUN
iiclr-17461	308	27	between	between	ADP
iiclr-17461	308	28	ias	ias	PROPN
iiclr-17461	308	29	and	and	CCONJ
iiclr-17461	308	30	u.s	u.s	PROPN
iiclr-17461	308	31	.	.	PROPN
iiclr-17461	308	32	gaap	gaap	PROPN
iiclr-17461	308	33	comes	come	VERB
iiclr-17461	308	34	in	in	ADP
iiclr-17461	308	35	the	the	DET
iiclr-17461	308	36	criteria	criterion	NOUN
iiclr-17461	308	37	for	for	ADP
iiclr-17461	308	38	determining	determine	VERB
iiclr-17461	308	39	whether	whether	SCONJ
iiclr-17461	308	40	a	a	DET
iiclr-17461	308	41	business	business	NOUN
iiclr-17461	308	42	combination	combination	NOUN
iiclr-17461	308	43	is	be	AUX
iiclr-17461	308	44	eligible	eligible	ADJ
iiclr-17461	308	45	to	to	PART
iiclr-17461	308	46	be	be	AUX
iiclr-17461	308	47	treated	treat	VERB
iiclr-17461	308	48	as	as	ADP
iiclr-17461	308	49	a	a	DET
iiclr-17461	308	50	pooling	pooling	NOUN
iiclr-17461	308	51	.	.	PUNCT
iiclr-17461	309	1	under	under	ADP
iiclr-17461	309	2	u.s	u.s	PROPN
iiclr-17461	309	3	.	.	PROPN
iiclr-17461	309	4	gaap	gaap	PROPN
iiclr-17461	309	5	,	,	PUNCT
iiclr-17461	309	6	a	a	DET
iiclr-17461	309	7	set	set	NOUN
iiclr-17461	309	8	of	of	ADP
iiclr-17461	309	9	twelve	twelve	NUM
iiclr-17461	309	10	conditions	condition	NOUN
iiclr-17461	309	11	must	must	AUX
iiclr-17461	309	12	be	be	AUX
iiclr-17461	309	13	met	meet	VERB
iiclr-17461	309	14	in	in	ADP
iiclr-17461	309	15	order	order	NOUN
iiclr-17461	309	16	for	for	SCONJ
iiclr-17461	309	17	the	the	DET
iiclr-17461	309	18	business	business	NOUN
iiclr-17461	309	19	combination	combination	NOUN
iiclr-17461	309	20	to	to	PART
iiclr-17461	309	21	be	be	AUX
iiclr-17461	309	22	treated	treat	VERB
iiclr-17461	309	23	as	as	ADP
iiclr-17461	309	24	a	a	DET
iiclr-17461	309	25	pooling.80	pooling.80	NOUN
iiclr-17461	309	26	by	by	ADP
iiclr-17461	309	27	contrast	contrast	NOUN
iiclr-17461	309	28	,	,	PUNCT
iiclr-17461	309	29	ias	ias	PROPN
iiclr-17461	309	30	has	have	VERB
iiclr-17461	309	31	only	only	ADV
iiclr-17461	309	32	three	three	NUM
iiclr-17461	309	33	criteria	criterion	NOUN
iiclr-17461	309	34	.	.	PUNCT
iiclr-17461	310	1	"	"	PUNCT
iiclr-17461	310	2	'	'	PUNCT
iiclr-17461	310	3	the	the	DET
iiclr-17461	310	4	u.s	u.s	PROPN
iiclr-17461	310	5	.	.	PROPN
iiclr-17461	310	6	gaap	gaap	PROPN
iiclr-17461	310	7	criteria	criterion	NOUN
iiclr-17461	310	8	for	for	ADP
iiclr-17461	310	9	a	a	DET
iiclr-17461	310	10	pooling	pooling	NOUN
iiclr-17461	310	11	have	have	AUX
iiclr-17461	310	12	been	be	AUX
iiclr-17461	310	13	described	describe	VERB
iiclr-17461	310	14	as	as	ADP
iiclr-17461	310	15	complex	complex	ADJ
iiclr-17461	310	16	and	and	CCONJ
iiclr-17461	310	17	difficult	difficult	ADJ
iiclr-17461	310	18	to	to	PART
iiclr-17461	310	19	apply	apply	VERB
iiclr-17461	310	20	.	.	PUNCT
iiclr-17461	310	21	'	'	PUNCT
iiclr-17461	311	1	the	the	DET
iiclr-17461	311	2	twelve	twelve	NUM
iiclr-17461	311	3	criteria	criterion	NOUN
iiclr-17461	311	4	are	be	AUX
iiclr-17461	311	5	divided	divide	VERB
iiclr-17461	311	6	into	into	ADP
iiclr-17461	311	7	segments	segment	NOUN
iiclr-17461	311	8	based	base	VERB
iiclr-17461	311	9	on	on	ADP
iiclr-17461	311	10	the	the	DET
iiclr-17461	311	11	characteristics	characteristic	NOUN
iiclr-17461	311	12	of	of	ADP
iiclr-17461	311	13	the	the	DET
iiclr-17461	311	14	entity	entity	NOUN
iiclr-17461	311	15	,	,	PUNCT
iiclr-17461	311	16	the	the	DET
iiclr-17461	311	17	nature	nature	NOUN
iiclr-17461	311	18	of	of	ADP
iiclr-17461	311	19	the	the	DET
iiclr-17461	311	20	exchange	exchange	NOUN
iiclr-17461	311	21	transaction	transaction	NOUN
iiclr-17461	311	22	,	,	PUNCT
iiclr-17461	311	23	and	and	CCONJ
iiclr-17461	311	24	post	post	ADJ
iiclr-17461	311	25	-	-	ADJ
iiclr-17461	311	26	combination	combination	ADJ
iiclr-17461	311	27	transactions.13	transactions.13	NOUN
iiclr-17461	311	28	this	this	PRON
iiclr-17461	311	29	is	be	AUX
iiclr-17461	311	30	compared	compare	VERB
iiclr-17461	311	31	to	to	ADP
iiclr-17461	311	32	the	the	DET
iiclr-17461	311	33	three	three	NUM
iiclr-17461	311	34	direct	direct	ADJ
iiclr-17461	311	35	,	,	PUNCT
iiclr-17461	311	36	relatively	relatively	ADV
iiclr-17461	311	37	simple	simple	ADJ
iiclr-17461	311	38	criteria	criterion	NOUN
iiclr-17461	311	39	of	of	ADP
iiclr-17461	311	40	ias	ias	PROPN
iiclr-17461	311	41	.	.	PUNCT
iiclr-17461	312	1	the	the	DET
iiclr-17461	312	2	result	result	NOUN
iiclr-17461	312	3	is	be	AUX
iiclr-17461	312	4	that	that	SCONJ
iiclr-17461	312	5	foreign	foreign	ADJ
iiclr-17461	312	6	companies	company	NOUN
iiclr-17461	312	7	using	use	VERB
iiclr-17461	312	8	ias	ia	NOUN
iiclr-17461	312	9	are	be	AUX
iiclr-17461	312	10	more	more	ADV
iiclr-17461	312	11	often	often	ADV
iiclr-17461	312	12	able	able	ADJ
iiclr-17461	312	13	to	to	PART
iiclr-17461	312	14	take	take	VERB
iiclr-17461	312	15	advantage	advantage	NOUN
iiclr-17461	312	16	of	of	ADP
iiclr-17461	312	17	pooling	pool	VERB
iiclr-17461	312	18	accounting	accounting	NOUN
iiclr-17461	312	19	treatment	treatment	NOUN
iiclr-17461	312	20	and	and	CCONJ
iiclr-17461	312	21	the	the	DET
iiclr-17461	312	22	corresponding	corresponding	ADJ
iiclr-17461	312	23	net	net	ADJ
iiclr-17461	312	24	income	income	NOUN
iiclr-17461	312	25	advantages	advantage	NOUN
iiclr-17461	312	26	.	.	PUNCT
iiclr-17461	312	27	'	'	PUNCT
iiclr-17461	313	1	iv	iv	X
iiclr-17461	313	2	.	.	PUNCT
iiclr-17461	313	3	proposal	proposal	NOUN
iiclr-17461	313	4	and	and	CCONJ
iiclr-17461	313	5	recommendation	recommendation	NOUN
iiclr-17461	313	6	in	in	ADP
iiclr-17461	313	7	order	order	NOUN
iiclr-17461	313	8	to	to	PART
iiclr-17461	313	9	increase	increase	VERB
iiclr-17461	313	10	foreign	foreign	ADJ
iiclr-17461	313	11	access	access	NOUN
iiclr-17461	313	12	to	to	ADP
iiclr-17461	313	13	u.s	u.s	PROPN
iiclr-17461	313	14	.	.	PROPN
iiclr-17461	313	15	capital	capital	NOUN
iiclr-17461	313	16	markets	market	NOUN
iiclr-17461	313	17	,	,	PUNCT
iiclr-17461	313	18	the	the	DET
iiclr-17461	313	19	sec	sec	PROPN
iiclr-17461	313	20	should	should	AUX
iiclr-17461	313	21	accept	accept	VERB
iiclr-17461	313	22	the	the	DET
iiclr-17461	313	23	iasc	iasc	PROPN
iiclr-17461	313	24	's	's	PART
iiclr-17461	313	25	new	new	ADJ
iiclr-17461	313	26	set	set	NOUN
iiclr-17461	313	27	of	of	ADP
iiclr-17461	313	28	core	core	NOUN
iiclr-17461	313	29	accounting	accounting	NOUN
iiclr-17461	313	30	standards	standard	NOUN
iiclr-17461	313	31	as	as	ADP
iiclr-17461	313	32	a	a	DET
iiclr-17461	313	33	substitute	substitute	NOUN
iiclr-17461	313	34	for	for	ADP
iiclr-17461	313	35	u.s	u.s	PROPN
iiclr-17461	313	36	.	.	PROPN
iiclr-17461	313	37	gaap	gaap	PROPN
iiclr-17461	313	38	.	.	PUNCT
iiclr-17461	314	1	one	one	NUM
iiclr-17461	314	2	nyse	nyse	PROPN
iiclr-17461	314	3	official	official	NOUN
iiclr-17461	314	4	has	have	AUX
iiclr-17461	314	5	commented	comment	VERB
iiclr-17461	314	6	that	that	SCONJ
iiclr-17461	314	7	foreign	foreign	ADJ
iiclr-17461	314	8	companies	company	NOUN
iiclr-17461	314	9	will	will	AUX
iiclr-17461	314	10	be	be	AUX
iiclr-17461	314	11	"	"	PUNCT
iiclr-17461	314	12	knocking	knock	VERB
iiclr-17461	314	13	down	down	ADP
iiclr-17461	314	14	our	our	PRON
iiclr-17461	314	15	door	door	NOUN
iiclr-17461	314	16	"	"	PUNCT
iiclr-17461	314	17	if	if	SCONJ
iiclr-17461	314	18	the	the	DET
iiclr-17461	314	19	iasc	iasc	PROPN
iiclr-17461	314	20	's	's	PART
iiclr-17461	314	21	proposal	proposal	NOUN
iiclr-17461	314	22	is	be	AUX
iiclr-17461	314	23	accepted	accept	VERB
iiclr-17461	314	24	as	as	ADP
iiclr-17461	314	25	a	a	DET
iiclr-17461	314	26	substitute	substitute	NOUN
iiclr-17461	314	27	for	for	ADP
iiclr-17461	314	28	u.s	u.s	PROPN
iiclr-17461	314	29	.	.	PROPN
iiclr-17461	314	30	gaap.86	gaap.86	NOUN
iiclr-17461	314	31	this	this	DET
iiclr-17461	314	32	solution	solution	NOUN
iiclr-17461	314	33	results	result	VERB
iiclr-17461	314	34	in	in	ADP
iiclr-17461	314	35	benefits	benefit	NOUN
iiclr-17461	314	36	that	that	PRON
iiclr-17461	314	37	are	be	AUX
iiclr-17461	314	38	two79	two79	PROPN
iiclr-17461	314	39	.	.	PUNCT
iiclr-17461	315	1	see	see	VERB
iiclr-17461	315	2	i	i	PRON
iiclr-17461	315	3	d.	d.	PROPN
iiclr-17461	315	4	at	at	ADP
iiclr-17461	315	5	10	10	NUM
iiclr-17461	315	6	-	-	SYM
iiclr-17461	315	7	11	11	NUM
iiclr-17461	315	8	.	.	PUNCT
iiclr-17461	316	1	80	80	NUM
iiclr-17461	316	2	.	.	PUNCT
iiclr-17461	317	1	see	see	VERB
iiclr-17461	317	2	i	i	PRON
iiclr-17461	317	3	d.	d.	PROPN
iiclr-17461	317	4	at	at	ADP
iiclr-17461	317	5	11	11	NUM
iiclr-17461	317	6	-	-	SYM
iiclr-17461	317	7	14	14	NUM
iiclr-17461	317	8	.	.	NOUN
iiclr-17461	317	9	8	8	NUM
iiclr-17461	317	10	1	1	NUM
iiclr-17461	317	11	.	.	PUNCT
iiclr-17461	318	1	the	the	DET
iiclr-17461	318	2	three	three	NUM
iiclr-17461	318	3	tests	test	NOUN
iiclr-17461	318	4	under	under	ADP
iiclr-17461	318	5	ias	ias	PROPN
iiclr-17461	318	6	are	be	AUX
iiclr-17461	318	7	:	:	PUNCT
iiclr-17461	318	8	(	(	PUNCT
iiclr-17461	318	9	1	1	X
iiclr-17461	318	10	)	)	PUNCT
iiclr-17461	318	11	the	the	DET
iiclr-17461	318	12	shareholders	shareholder	NOUN
iiclr-17461	318	13	of	of	ADP
iiclr-17461	318	14	the	the	DET
iiclr-17461	318	15	combining	combine	VERB
iiclr-17461	318	16	enterprises	enterprise	NOUN
iiclr-17461	318	17	must	must	AUX
iiclr-17461	318	18	achieve	achieve	VERB
iiclr-17461	318	19	a	a	DET
iiclr-17461	318	20	continuing	continue	VERB
iiclr-17461	318	21	mutual	mutual	ADJ
iiclr-17461	318	22	sharing	sharing	NOUN
iiclr-17461	318	23	of	of	ADP
iiclr-17461	318	24	the	the	DET
iiclr-17461	318	25	risks	risk	NOUN
iiclr-17461	318	26	and	and	CCONJ
iiclr-17461	318	27	benefits	benefit	NOUN
iiclr-17461	318	28	attaching	attach	VERB
iiclr-17461	318	29	to	to	ADP
iiclr-17461	318	30	the	the	DET
iiclr-17461	318	31	combined	combine	VERB
iiclr-17461	318	32	enterprise	enterprise	NOUN
iiclr-17461	318	33	;	;	PUNCT
iiclr-17461	318	34	(	(	PUNCT
iiclr-17461	318	35	2	2	X
iiclr-17461	318	36	)	)	PUNCT
iiclr-17461	318	37	the	the	DET
iiclr-17461	318	38	basis	basis	NOUN
iiclr-17461	318	39	of	of	ADP
iiclr-17461	318	40	the	the	DET
iiclr-17461	318	41	transaction	transaction	NOUN
iiclr-17461	318	42	must	must	AUX
iiclr-17461	318	43	be	be	AUX
iiclr-17461	318	44	principally	principally	ADV
iiclr-17461	318	45	an	an	DET
iiclr-17461	318	46	exchange	exchange	NOUN
iiclr-17461	318	47	of	of	ADP
iiclr-17461	318	48	voting	vote	VERB
iiclr-17461	318	49	common	common	ADJ
iiclr-17461	318	50	shares	share	NOUN
iiclr-17461	318	51	of	of	ADP
iiclr-17461	318	52	the	the	DET
iiclr-17461	318	53	enterprises	enterprise	NOUN
iiclr-17461	318	54	involved	involve	VERB
iiclr-17461	318	55	;	;	PUNCT
iiclr-17461	318	56	and	and	CCONJ
iiclr-17461	318	57	(	(	PUNCT
iiclr-17461	318	58	3	3	X
iiclr-17461	318	59	)	)	PUNCT
iiclr-17461	318	60	the	the	DET
iiclr-17461	318	61	whole	whole	NOUN
iiclr-17461	318	62	of	of	ADP
iiclr-17461	318	63	the	the	DET
iiclr-17461	318	64	net	net	ADJ
iiclr-17461	318	65	assets	asset	NOUN
iiclr-17461	318	66	and	and	CCONJ
iiclr-17461	318	67	operations	operation	NOUN
iiclr-17461	318	68	of	of	ADP
iiclr-17461	318	69	the	the	DET
iiclr-17461	318	70	combining	combine	VERB
iiclr-17461	318	71	enterprises	enterprise	NOUN
iiclr-17461	318	72	are	be	AUX
iiclr-17461	318	73	combined	combine	VERB
iiclr-17461	318	74	into	into	ADP
iiclr-17461	318	75	one	one	NUM
iiclr-17461	318	76	entity	entity	NOUN
iiclr-17461	318	77	.	.	PUNCT
iiclr-17461	319	1	epstein	epstein	PROPN
iiclr-17461	319	2	&	&	CCONJ
iiclr-17461	319	3	mirza	mirza	PROPN
iiclr-17461	319	4	,	,	PUNCT
iiclr-17461	319	5	supra	supra	PROPN
iiclr-17461	319	6	note	note	NOUN
iiclr-17461	319	7	40	40	NUM
iiclr-17461	319	8	,	,	PUNCT
iiclr-17461	319	9	at	at	ADP
iiclr-17461	319	10	309	309	NUM
iiclr-17461	319	11	-	-	SYM
iiclr-17461	319	12	10	10	NUM
iiclr-17461	319	13	.	.	PUNCT
iiclr-17461	320	1	each	each	DET
iiclr-17461	320	2	test	test	NOUN
iiclr-17461	320	3	must	must	AUX
iiclr-17461	320	4	be	be	AUX
iiclr-17461	320	5	met	meet	VERB
iiclr-17461	320	6	for	for	SCONJ
iiclr-17461	320	7	the	the	DET
iiclr-17461	320	8	business	business	NOUN
iiclr-17461	320	9	combination	combination	NOUN
iiclr-17461	320	10	to	to	PART
iiclr-17461	320	11	be	be	AUX
iiclr-17461	320	12	considered	consider	VERB
iiclr-17461	320	13	a	a	DET
iiclr-17461	320	14	purchase	purchase	NOUN
iiclr-17461	320	15	.	.	PUNCT
iiclr-17461	321	1	see	see	VERB
iiclr-17461	321	2	i	i	PRON
iiclr-17461	321	3	d.	d.	PROPN
iiclr-17461	321	4	82	82	NUM
iiclr-17461	321	5	.	.	PUNCT
iiclr-17461	322	1	see	see	VERB
iiclr-17461	322	2	i	i	PRON
iiclr-17461	322	3	d.	d.	PROPN
iiclr-17461	322	4	at	at	ADP
iiclr-17461	322	5	309	309	NUM
iiclr-17461	322	6	.	.	PUNCT
iiclr-17461	323	1	83	83	NUM
iiclr-17461	323	2	.	.	PUNCT
iiclr-17461	324	1	see	see	VERB
iiclr-17461	324	2	i	i	PRON
iiclr-17461	324	3	d.	d.	PROPN
iiclr-17461	324	4	at	at	ADP
iiclr-17461	324	5	309	309	NUM
iiclr-17461	324	6	.	.	PUNCT
iiclr-17461	325	1	see	see	VERB
iiclr-17461	325	2	dso	dso	PROPN
iiclr-17461	325	3	boatsman	boatsman	PROPN
iiclr-17461	325	4	et	et	PROPN
iiclr-17461	325	5	al	al	PROPN
iiclr-17461	325	6	.	.	PROPN
iiclr-17461	325	7	,	,	PUNCT
iiclr-17461	325	8	supra	supra	PROPN
iiclr-17461	325	9	note	note	PROPN
iiclr-17461	325	10	53	53	NUM
iiclr-17461	325	11	,	,	PUNCT
iiclr-17461	325	12	at	at	ADP
iiclr-17461	325	13	11	11	NUM
iiclr-17461	325	14	-	-	SYM
iiclr-17461	325	15	13	13	NUM
iiclr-17461	325	16	.	.	PUNCT
iiclr-17461	325	17	84	84	NUM
iiclr-17461	325	18	.	.	PUNCT
iiclr-17461	326	1	see	see	VERB
iiclr-17461	326	2	epstein	epstein	PROPN
iiclr-17461	326	3	&	&	CCONJ
iiclr-17461	326	4	mirza	mirza	PROPN
iiclr-17461	326	5	,	,	PUNCT
iiclr-17461	326	6	supra	supra	PROPN
iiclr-17461	326	7	note	note	NOUN
iiclr-17461	326	8	40	40	NUM
iiclr-17461	326	9	,	,	PUNCT
iiclr-17461	326	10	at	at	ADP
iiclr-17461	326	11	309	309	NUM
iiclr-17461	326	12	-	-	SYM
iiclr-17461	326	13	10	10	NUM
iiclr-17461	326	14	.	.	PUNCT
iiclr-17461	326	15	85	85	NUM
iiclr-17461	326	16	.	.	PUNCT
iiclr-17461	327	1	there	there	PRON
iiclr-17461	327	2	are	be	VERB
iiclr-17461	327	3	also	also	ADV
iiclr-17461	327	4	significant	significant	ADJ
iiclr-17461	327	5	accounting	accounting	NOUN
iiclr-17461	327	6	differences	difference	NOUN
iiclr-17461	327	7	between	between	ADP
iiclr-17461	327	8	u.s	u.s	PROPN
iiclr-17461	327	9	.	.	PROPN
iiclr-17461	327	10	gaap	gaap	PROPN
iiclr-17461	327	11	and	and	CCONJ
iiclr-17461	327	12	ias	ia	VERB
iiclr-17461	327	13	with	with	ADP
iiclr-17461	327	14	respect	respect	NOUN
iiclr-17461	327	15	to	to	ADP
iiclr-17461	327	16	leases	lease	NOUN
iiclr-17461	327	17	,	,	PUNCT
iiclr-17461	327	18	pensions	pension	NOUN
iiclr-17461	327	19	and	and	CCONJ
iiclr-17461	327	20	foreign	foreign	ADJ
iiclr-17461	327	21	currency	currency	NOUN
iiclr-17461	327	22	translation	translation	NOUN
iiclr-17461	327	23	.	.	PUNCT
iiclr-17461	328	1	these	these	DET
iiclr-17461	328	2	subject	subject	ADJ
iiclr-17461	328	3	areas	area	NOUN
iiclr-17461	328	4	involve	involve	VERB
iiclr-17461	328	5	complex	complex	ADJ
iiclr-17461	328	6	accounting	accounting	NOUN
iiclr-17461	328	7	procedures	procedure	NOUN
iiclr-17461	328	8	which	which	PRON
iiclr-17461	328	9	are	be	AUX
iiclr-17461	328	10	beyond	beyond	ADP
iiclr-17461	328	11	the	the	DET
iiclr-17461	328	12	scope	scope	NOUN
iiclr-17461	328	13	of	of	ADP
iiclr-17461	328	14	this	this	DET
iiclr-17461	328	15	note	note	NOUN
iiclr-17461	328	16	.	.	PUNCT
iiclr-17461	329	1	for	for	ADP
iiclr-17461	329	2	information	information	NOUN
iiclr-17461	329	3	regarding	regard	VERB
iiclr-17461	329	4	international	international	ADJ
iiclr-17461	329	5	accounting	accounting	NOUN
iiclr-17461	329	6	procedures	procedure	NOUN
iiclr-17461	329	7	in	in	ADP
iiclr-17461	329	8	these	these	DET
iiclr-17461	329	9	areas	area	NOUN
iiclr-17461	329	10	,	,	PUNCT
iiclr-17461	329	11	see	see	VERB
iiclr-17461	329	12	david	david	PROPN
iiclr-17461	329	13	mercado	mercado	PROPN
iiclr-17461	329	14	,	,	PUNCT
iiclr-17461	329	15	evolving	evolve	VERB
iiclr-17461	329	16	accounting	accounting	NOUN
iiclr-17461	329	17	standards	standard	NOUN
iiclr-17461	329	18	in	in	ADP
iiclr-17461	329	19	the	the	DET
iiclr-17461	329	20	international	international	ADJ
iiclr-17461	329	21	markets	market	NOUN
iiclr-17461	329	22	,	,	PUNCT
iiclr-17461	329	23	in	in	ADP
iiclr-17461	329	24	international	international	ADJ
iiclr-17461	329	25	securities	security	NOUN
iiclr-17461	329	26	markets	market	NOUN
iiclr-17461	329	27	1996	1996	NUM
iiclr-17461	329	28	,	,	PUNCT
iiclr-17461	329	29	at	at	ADP
iiclr-17461	329	30	343	343	NUM
iiclr-17461	329	31	(	(	PUNCT
iiclr-17461	329	32	pli	pli	PROPN
iiclr-17461	329	33	corp	corp	PROPN
iiclr-17461	329	34	.	.	PROPN
iiclr-17461	329	35	l.	l.	PROPN
iiclr-17461	329	36	&	&	CCONJ
iiclr-17461	329	37	practice	practice	PROPN
iiclr-17461	329	38	handbook	handbook	PROPN
iiclr-17461	329	39	series	series	PROPN
iiclr-17461	329	40	no	no	PROPN
iiclr-17461	329	41	.	.	PUNCT
iiclr-17461	330	1	b4	b4	PROPN
iiclr-17461	330	2	-	-	PUNCT
iiclr-17461	330	3	7166	7166	NUM
iiclr-17461	330	4	,	,	PUNCT
iiclr-17461	330	5	1996	1996	NUM
iiclr-17461	330	6	)	)	PUNCT
iiclr-17461	330	7	.	.	PUNCT
iiclr-17461	331	1	see	see	VERB
iiclr-17461	331	2	generally	generally	ADV
iiclr-17461	331	3	epstein	epstein	PROPN
iiclr-17461	331	4	&	&	CCONJ
iiclr-17461	331	5	mirza	mirza	PROPN
iiclr-17461	331	6	,	,	PUNCT
iiclr-17461	331	7	supra	supra	PROPN
iiclr-17461	331	8	note	note	NOUN
iiclr-17461	331	9	40	40	NUM
iiclr-17461	331	10	.	.	PUNCT
iiclr-17461	331	11	86	86	NUM
iiclr-17461	331	12	.	.	PUNCT
iiclr-17461	332	1	cochrane	cochrane	PROPN
iiclr-17461	332	2	,	,	PUNCT
iiclr-17461	332	3	supra	supra	PROPN
iiclr-17461	332	4	note	note	NOUN
iiclr-17461	332	5	30	30	NUM
iiclr-17461	332	6	,	,	PUNCT
iiclr-17461	332	7	at	at	ADP
iiclr-17461	332	8	s65	s65	NOUN
iiclr-17461	332	9	.	.	PUNCT
iiclr-17461	333	1	mr	mr	PROPN
iiclr-17461	333	2	.	.	PROPN
iiclr-17461	333	3	cochrane	cochrane	PROPN
iiclr-17461	333	4	has	have	AUX
iiclr-17461	333	5	been	be	AUX
iiclr-17461	333	6	an	an	DET
iiclr-17461	333	7	avid	avid	ADJ
iiclr-17461	333	8	supporter	supporter	NOUN
iiclr-17461	333	9	of	of	ADP
iiclr-17461	333	10	the	the	DET
iiclr-17461	333	11	iasc	iasc	PROPN
iiclr-17461	333	12	and	and	CCONJ
iiclr-17461	333	13	its	its	PRON
iiclr-17461	333	14	principles	principle	NOUN
iiclr-17461	333	15	.	.	PUNCT
iiclr-17461	334	1	on	on	ADP
iiclr-17461	334	2	separate	separate	ADJ
iiclr-17461	334	3	occasions	occasion	NOUN
iiclr-17461	334	4	,	,	PUNCT
iiclr-17461	334	5	mr	mr	PROPN
iiclr-17461	334	6	.	.	PROPN
iiclr-17461	334	7	cochrane	cochrane	PROPN
iiclr-17461	334	8	has	have	AUX
iiclr-17461	334	9	stated	state	VERB
iiclr-17461	334	10	his	his	PRON
iiclr-17461	334	11	belief	belief	NOUN
iiclr-17461	334	12	that	that	SCONJ
iiclr-17461	334	13	the	the	DET
iiclr-17461	334	14	nyse	nyse	PROPN
iiclr-17461	334	15	would	would	AUX
iiclr-17461	334	16	"	"	PUNCT
iiclr-17461	334	17	blow	blow	VERB
iiclr-17461	334	18	london	london	PROPN
iiclr-17461	334	19	off	off	ADP
iiclr-17461	334	20	the	the	DET
iiclr-17461	334	21	map	map	NOUN
iiclr-17461	334	22	"	"	PUNCT
iiclr-17461	334	23	if	if	SCONJ
iiclr-17461	334	24	the	the	DET
iiclr-17461	334	25	sec	sec	PROPN
iiclr-17461	334	26	were	be	AUX
iiclr-17461	334	27	to	to	PART
iiclr-17461	334	28	relax	relax	VERB
iiclr-17461	334	29	its	its	PRON
iiclr-17461	334	30	disclosure	disclosure	NOUN
iiclr-17461	334	31	requirements	requirement	NOUN
iiclr-17461	334	32	for	for	ADP
iiclr-17461	334	33	foreign	foreign	ADJ
iiclr-17461	334	34	companies	company	NOUN
iiclr-17461	334	35	.	.	PUNCT
iiclr-17461	335	1	berton	berton	PROPN
iiclr-17461	335	2	,	,	PUNCT
iiclr-17461	335	3	supra	supra	PROPN
iiclr-17461	335	4	note	note	NOUN
iiclr-17461	335	5	24	24	NUM
iiclr-17461	335	6	,	,	PUNCT
iiclr-17461	335	7	at	at	ADP
iiclr-17461	335	8	ai5	ai5	PROPN
iiclr-17461	335	9	.	.	PUNCT
iiclr-17461	335	10	19981	19981	NUM
iiclr-17461	335	11	ind	ind	NOUN
iiclr-17461	335	12	.	.	PUNCT
iiclr-17461	336	1	int'l	int'l	PROPN
iiclr-17461	336	2	&	&	CCONJ
iiclr-17461	336	3	comp	comp	PROPN
iiclr-17461	336	4	.	.	PUNCT
iiclr-17461	337	1	l.	l.	PROPN
iiclr-17461	337	2	rev	rev	PROPN
iiclr-17461	337	3	.	.	PUNCT
iiclr-17461	338	1	fold	fold	PROPN
iiclr-17461	338	2	:	:	PUNCT
iiclr-17461	338	3	(	(	PUNCT
iiclr-17461	338	4	1	1	X
iiclr-17461	338	5	)	)	PUNCT
iiclr-17461	338	6	it	it	PRON
iiclr-17461	338	7	gives	give	VERB
iiclr-17461	338	8	the	the	DET
iiclr-17461	338	9	foreign	foreign	ADJ
iiclr-17461	338	10	companies	company	NOUN
iiclr-17461	338	11	access	access	VERB
iiclr-17461	338	12	to	to	ADP
iiclr-17461	338	13	the	the	DET
iiclr-17461	338	14	capital	capital	NOUN
iiclr-17461	338	15	they	they	PRON
iiclr-17461	338	16	desperately	desperately	ADV
iiclr-17461	338	17	want	want	VERB
iiclr-17461	338	18	,	,	PUNCT
iiclr-17461	338	19	and	and	CCONJ
iiclr-17461	338	20	(	(	PUNCT
iiclr-17461	338	21	2	2	X
iiclr-17461	338	22	)	)	PUNCT
iiclr-17461	338	23	it	it	PRON
iiclr-17461	338	24	helps	help	VERB
iiclr-17461	338	25	insure	insure	VERB
iiclr-17461	338	26	that	that	SCONJ
iiclr-17461	338	27	the	the	DET
iiclr-17461	338	28	united	united	PROPN
iiclr-17461	338	29	states	states	PROPN
iiclr-17461	338	30	will	will	AUX
iiclr-17461	338	31	remain	remain	VERB
iiclr-17461	338	32	the	the	DET
iiclr-17461	338	33	world	world	NOUN
iiclr-17461	338	34	's	's	PART
iiclr-17461	338	35	dominant	dominant	ADJ
iiclr-17461	338	36	capital	capital	NOUN
iiclr-17461	338	37	market	market	NOUN
iiclr-17461	338	38	place	place	NOUN
iiclr-17461	338	39	.	.	PUNCT
iiclr-17461	339	1	a.	a.	NOUN
iiclr-17461	339	2	recent	recent	ADJ
iiclr-17461	339	3	developments	development	NOUN
iiclr-17461	339	4	recent	recent	ADJ
iiclr-17461	339	5	developments	development	NOUN
iiclr-17461	339	6	suggest	suggest	VERB
iiclr-17461	339	7	that	that	SCONJ
iiclr-17461	339	8	both	both	CCONJ
iiclr-17461	339	9	the	the	DET
iiclr-17461	339	10	sec	sec	PROPN
iiclr-17461	339	11	and	and	CCONJ
iiclr-17461	339	12	the	the	DET
iiclr-17461	339	13	fasb	fasb	NOUN
iiclr-17461	339	14	are	be	AUX
iiclr-17461	339	15	willing	willing	ADJ
iiclr-17461	339	16	to	to	PART
iiclr-17461	339	17	take	take	VERB
iiclr-17461	339	18	a	a	DET
iiclr-17461	339	19	more	more	ADV
iiclr-17461	339	20	conciliatory	conciliatory	ADJ
iiclr-17461	339	21	stance	stance	NOUN
iiclr-17461	339	22	towards	towards	ADP
iiclr-17461	339	23	ias	ias	PROPN
iiclr-17461	339	24	.	.	PUNCT
iiclr-17461	340	1	as	as	SCONJ
iiclr-17461	340	2	noted	note	VERB
iiclr-17461	340	3	earlier	early	ADV
iiclr-17461	340	4	,	,	PUNCT
iiclr-17461	340	5	in	in	ADP
iiclr-17461	340	6	october	october	PROPN
iiclr-17461	340	7	of	of	ADP
iiclr-17461	340	8	1996	1996	NUM
iiclr-17461	340	9	,	,	PUNCT
iiclr-17461	340	10	congress	congress	PROPN
iiclr-17461	340	11	passed	pass	VERB
iiclr-17461	340	12	the	the	DET
iiclr-17461	340	13	capital	capital	NOUN
iiclr-17461	340	14	markets	market	NOUN
iiclr-17461	340	15	efficiency	efficiency	NOUN
iiclr-17461	340	16	act	act	PROPN
iiclr-17461	340	17	.	.	PUNCT
iiclr-17461	341	1	in	in	ADP
iiclr-17461	341	2	this	this	DET
iiclr-17461	341	3	act	act	NOUN
iiclr-17461	341	4	,	,	PUNCT
iiclr-17461	341	5	congress	congress	PROPN
iiclr-17461	341	6	ordered	order	VERB
iiclr-17461	341	7	the	the	DET
iiclr-17461	341	8	sec	sec	PROPN
iiclr-17461	341	9	to	to	PART
iiclr-17461	341	10	begin	begin	VERB
iiclr-17461	341	11	developing	develop	VERB
iiclr-17461	341	12	alternatives	alternative	NOUN
iiclr-17461	341	13	to	to	ADP
iiclr-17461	341	14	u.s	u.s	PROPN
iiclr-17461	341	15	.	.	PROPN
iiclr-17461	341	16	gaap	gaap	PROPN
iiclr-17461	341	17	for	for	ADP
iiclr-17461	341	18	foreign	foreign	ADJ
iiclr-17461	341	19	companies	company	NOUN
iiclr-17461	341	20	.	.	PUNCT
iiclr-17461	341	21	'	'	PUNCT
iiclr-17461	342	1	the	the	DET
iiclr-17461	342	2	capital	capital	NOUN
iiclr-17461	342	3	markets	market	NOUN
iiclr-17461	342	4	efficiency	efficiency	NOUN
iiclr-17461	342	5	act	act	NOUN
iiclr-17461	342	6	is	be	AUX
iiclr-17461	342	7	a	a	DET
iiclr-17461	342	8	sign	sign	NOUN
iiclr-17461	342	9	that	that	SCONJ
iiclr-17461	342	10	congress	congress	PROPN
iiclr-17461	342	11	understands	understand	VERB
iiclr-17461	342	12	the	the	DET
iiclr-17461	342	13	importance	importance	NOUN
iiclr-17461	342	14	of	of	ADP
iiclr-17461	342	15	giving	give	VERB
iiclr-17461	342	16	foreign	foreign	ADJ
iiclr-17461	342	17	companies	company	NOUN
iiclr-17461	342	18	easier	easy	ADJ
iiclr-17461	342	19	access	access	NOUN
iiclr-17461	342	20	to	to	ADP
iiclr-17461	342	21	our	our	PRON
iiclr-17461	342	22	capital	capital	NOUN
iiclr-17461	342	23	markets	market	NOUN
iiclr-17461	342	24	.	.	PUNCT
iiclr-17461	343	1	under	under	ADP
iiclr-17461	343	2	the	the	DET
iiclr-17461	343	3	act	act	NOUN
iiclr-17461	343	4	,	,	PUNCT
iiclr-17461	343	5	the	the	DET
iiclr-17461	343	6	sec	sec	PROPN
iiclr-17461	343	7	is	be	AUX
iiclr-17461	343	8	to	to	PART
iiclr-17461	343	9	formulate	formulate	VERB
iiclr-17461	343	10	a	a	DET
iiclr-17461	343	11	set	set	NOUN
iiclr-17461	343	12	of	of	ADP
iiclr-17461	343	13	suitable	suitable	ADJ
iiclr-17461	343	14	international	international	ADJ
iiclr-17461	343	15	accounting	accounting	NOUN
iiclr-17461	343	16	standards	standard	NOUN
iiclr-17461	343	17	as	as	ADV
iiclr-17461	343	18	soon	soon	ADV
iiclr-17461	343	19	as	as	SCONJ
iiclr-17461	343	20	would	would	AUX
iiclr-17461	343	21	be	be	AUX
iiclr-17461	343	22	"	"	PUNCT
iiclr-17461	343	23	practicable	practicable	ADJ
iiclr-17461	343	24	.	.	PUNCT
iiclr-17461	344	1	""8	""8	PROPN
iiclr-17461	344	2	the	the	DET
iiclr-17461	344	3	iasc	iasc	PROPN
iiclr-17461	344	4	's	's	PART
iiclr-17461	344	5	proposal	proposal	NOUN
iiclr-17461	344	6	would	would	AUX
iiclr-17461	344	7	seem	seem	VERB
iiclr-17461	344	8	an	an	DET
iiclr-17461	344	9	obvious	obvious	ADJ
iiclr-17461	344	10	and	and	CCONJ
iiclr-17461	344	11	convenient	convenient	ADJ
iiclr-17461	344	12	way	way	NOUN
iiclr-17461	344	13	of	of	ADP
iiclr-17461	344	14	satisfying	satisfy	VERB
iiclr-17461	344	15	the	the	DET
iiclr-17461	344	16	congressional	congressional	ADJ
iiclr-17461	344	17	demand	demand	NOUN
iiclr-17461	344	18	.	.	PUNCT
iiclr-17461	345	1	the	the	DET
iiclr-17461	345	2	sec	sec	PROPN
iiclr-17461	345	3	has	have	AUX
iiclr-17461	345	4	already	already	ADV
iiclr-17461	345	5	pledged	pledge	VERB
iiclr-17461	345	6	its	its	PRON
iiclr-17461	345	7	support	support	NOUN
iiclr-17461	345	8	for	for	ADP
iiclr-17461	345	9	the	the	DET
iiclr-17461	345	10	iasc	iasc	PROPN
iiclr-17461	345	11	in	in	ADP
iiclr-17461	345	12	a	a	DET
iiclr-17461	345	13	press	press	NOUN
iiclr-17461	345	14	release	release	NOUN
iiclr-17461	345	15	issued	issue	VERB
iiclr-17461	345	16	in	in	ADP
iiclr-17461	345	17	the	the	DET
iiclr-17461	345	18	spring	spring	NOUN
iiclr-17461	345	19	of	of	ADP
iiclr-17461	345	20	1996	1996	NUM
iiclr-17461	345	21	,	,	PUNCT
iiclr-17461	345	22	stating	state	VERB
iiclr-17461	345	23	:	:	PUNCT
iiclr-17461	345	24	the	the	DET
iiclr-17461	345	25	commission	commission	NOUN
iiclr-17461	345	26	is	be	AUX
iiclr-17461	345	27	pleased	pleased	ADJ
iiclr-17461	345	28	that	that	SCONJ
iiclr-17461	345	29	the	the	DET
iiclr-17461	345	30	iasc	iasc	PROPN
iiclr-17461	345	31	has	have	AUX
iiclr-17461	345	32	undertaken	undertake	VERB
iiclr-17461	345	33	a	a	DET
iiclr-17461	345	34	plan	plan	NOUN
iiclr-17461	345	35	to	to	PART
iiclr-17461	345	36	accelerate	accelerate	VERB
iiclr-17461	345	37	its	its	PRON
iiclr-17461	345	38	development	development	NOUN
iiclr-17461	345	39	efforts	effort	NOUN
iiclr-17461	345	40	with	with	ADP
iiclr-17461	345	41	a	a	DET
iiclr-17461	345	42	view	view	NOUN
iiclr-17461	345	43	toward	toward	ADP
iiclr-17461	345	44	completion	completion	NOUN
iiclr-17461	345	45	of	of	ADP
iiclr-17461	345	46	the	the	DET
iiclr-17461	345	47	requisite	requisite	ADJ
iiclr-17461	345	48	core	core	NOUN
iiclr-17461	345	49	set	set	NOUN
iiclr-17461	345	50	of	of	ADP
iiclr-17461	345	51	standards	standard	NOUN
iiclr-17461	345	52	by	by	ADP
iiclr-17461	345	53	march	march	PROPN
iiclr-17461	345	54	1998	1998	NUM
iiclr-17461	345	55	.	.	PUNCT
iiclr-17461	346	1	the	the	DET
iiclr-17461	346	2	commission	commission	NOUN
iiclr-17461	346	3	supports	support	VERB
iiclr-17461	346	4	the	the	DET
iiclr-17461	346	5	iasc	iasc	PROPN
iiclr-17461	346	6	's	's	PART
iiclr-17461	346	7	objective	objective	NOUN
iiclr-17461	346	8	to	to	PART
iiclr-17461	346	9	develop	develop	VERB
iiclr-17461	346	10	,	,	PUNCT
iiclr-17461	346	11	as	as	ADV
iiclr-17461	346	12	expeditiously	expeditiously	ADV
iiclr-17461	346	13	as	as	ADP
iiclr-17461	346	14	possible	possible	ADJ
iiclr-17461	346	15	,	,	PUNCT
iiclr-17461	346	16	accounting	accounting	NOUN
iiclr-17461	346	17	standards	standard	NOUN
iiclr-17461	346	18	that	that	PRON
iiclr-17461	346	19	could	could	AUX
iiclr-17461	346	20	be	be	AUX
iiclr-17461	346	21	used	use	VERB
iiclr-17461	346	22	for	for	ADP
iiclr-17461	346	23	preparing	prepare	VERB
iiclr-17461	346	24	financial	financial	ADJ
iiclr-17461	346	25	statements	statement	NOUN
iiclr-17461	346	26	in	in	ADP
iiclr-17461	346	27	cross	cross	ADJ
iiclr-17461	346	28	-	-	ADJ
iiclr-17461	346	29	border	border	ADJ
iiclr-17461	346	30	offerings	offering	NOUN
iiclr-17461	346	31	.	.	PUNCT
iiclr-17461	347	1	89	89	NUM
iiclr-17461	348	1	the	the	DET
iiclr-17461	348	2	sec	sec	PROPN
iiclr-17461	348	3	has	have	AUX
iiclr-17461	348	4	also	also	ADV
iiclr-17461	348	5	taken	take	VERB
iiclr-17461	348	6	the	the	DET
iiclr-17461	348	7	time	time	NOUN
iiclr-17461	348	8	to	to	PART
iiclr-17461	348	9	set	set	VERB
iiclr-17461	348	10	out	out	ADP
iiclr-17461	348	11	the	the	DET
iiclr-17461	348	12	criteria	criterion	NOUN
iiclr-17461	348	13	the	the	DET
iiclr-17461	348	14	new	new	ADJ
iiclr-17461	348	15	standards	standard	NOUN
iiclr-17461	348	16	must	must	AUX
iiclr-17461	348	17	meet	meet	VERB
iiclr-17461	348	18	in	in	ADP
iiclr-17461	348	19	order	order	NOUN
iiclr-17461	348	20	to	to	PART
iiclr-17461	348	21	be	be	AUX
iiclr-17461	348	22	considered	consider	VERB
iiclr-17461	348	23	a	a	DET
iiclr-17461	348	24	substitute	substitute	NOUN
iiclr-17461	348	25	for	for	ADP
iiclr-17461	348	26	u.s	u.s	PROPN
iiclr-17461	348	27	.	.	PROPN
iiclr-17461	348	28	gaap	gaap	PROPN
iiclr-17461	348	29	.	.	PUNCT
iiclr-17461	349	1	the	the	DET
iiclr-17461	349	2	standards	standard	NOUN
iiclr-17461	349	3	must	must	AUX
iiclr-17461	349	4	:	:	PUNCT
iiclr-17461	350	1	[	[	X
iiclr-17461	350	2	1	1	X
iiclr-17461	350	3	]	]	PUNCT
iiclr-17461	350	4	include	include	VERB
iiclr-17461	350	5	a	a	DET
iiclr-17461	350	6	core	core	NOUN
iiclr-17461	350	7	set	set	NOUN
iiclr-17461	350	8	of	of	ADP
iiclr-17461	350	9	accounting	accounting	NOUN
iiclr-17461	350	10	pronouncements	pronouncement	NOUN
iiclr-17461	350	11	that	that	PRON
iiclr-17461	350	12	constitutes	constitute	VERB
iiclr-17461	350	13	a	a	DET
iiclr-17461	350	14	comprehensive	comprehensive	ADJ
iiclr-17461	350	15	,	,	PUNCT
iiclr-17461	350	16	generally	generally	ADV
iiclr-17461	350	17	accepted	accept	VERB
iiclr-17461	350	18	basis	basis	NOUN
iiclr-17461	350	19	of	of	ADP
iiclr-17461	350	20	accounting	accounting	NOUN
iiclr-17461	350	21	;	;	PUNCT
iiclr-17461	351	1	[	[	X
iiclr-17461	351	2	2	2	X
iiclr-17461	351	3	]	]	PUNCT
iiclr-17461	351	4	..	..	PUNCT
iiclr-17461	351	5	.be	.be	PUNCT
iiclr-17461	351	6	of	of	ADP
iiclr-17461	351	7	high	high	ADJ
iiclr-17461	351	8	quality	quality	NOUN
iiclr-17461	352	1	[	[	X
iiclr-17461	352	2	,	,	X
iiclr-17461	352	3	]	]	PUNCT
iiclr-17461	352	4	.	.	PUNCT
iiclr-17461	352	5	.	.	PUNCT
iiclr-17461	353	1	.	.	PUNCT
iiclr-17461	354	1	result	result	VERB
iiclr-17461	354	2	in	in	ADP
iiclr-17461	354	3	comparability	comparability	NOUN
iiclr-17461	354	4	and	and	CCONJ
iiclr-17461	354	5	87	87	NUM
iiclr-17461	354	6	.	.	PUNCT
iiclr-17461	355	1	capital	capital	NOUN
iiclr-17461	355	2	markets	market	NOUN
iiclr-17461	355	3	efficiency	efficiency	NOUN
iiclr-17461	355	4	act	act	NOUN
iiclr-17461	355	5	of	of	ADP
iiclr-17461	355	6	1996	1996	NUM
iiclr-17461	355	7	,	,	PUNCT
iiclr-17461	355	8	pub	pub	NOUN
iiclr-17461	355	9	.	.	PUNCT
iiclr-17461	356	1	l.	l.	PROPN
iiclr-17461	356	2	no	no	INTJ
iiclr-17461	356	3	.	.	PROPN
iiclr-17461	357	1	104	104	NUM
iiclr-17461	357	2	-	-	SYM
iiclr-17461	357	3	290	290	NUM
iiclr-17461	357	4	,	,	PUNCT
iiclr-17461	357	5	§	§	PROPN
iiclr-17461	357	6	509	509	NUM
iiclr-17461	357	7	(	(	PUNCT
iiclr-17461	357	8	4	4	NUM
iiclr-17461	357	9	)	)	PUNCT
iiclr-17461	357	10	,	,	PUNCT
iiclr-17461	357	11	110	110	NUM
iiclr-17461	357	12	stat	stat	NOUN
iiclr-17461	357	13	.	.	PUNCT
iiclr-17461	358	1	3416	3416	NUM
iiclr-17461	358	2	,	,	PUNCT
iiclr-17461	358	3	3449	3449	NUM
iiclr-17461	358	4	.	.	PUNCT
iiclr-17461	359	1	88	88	NUM
iiclr-17461	359	2	.	.	PUNCT
iiclr-17461	360	1	i	i	PRON
iiclr-17461	360	2	d.	d.	PROPN
iiclr-17461	360	3	89	89	NUM
iiclr-17461	360	4	.	.	PUNCT
iiclr-17461	361	1	paul	paul	PROPN
iiclr-17461	361	2	pacter	pacter	PROPN
iiclr-17461	361	3	,	,	PUNCT
iiclr-17461	361	4	evolving	evolve	VERB
iiclr-17461	361	5	accounting	accounting	NOUN
iiclr-17461	361	6	standards	standard	NOUN
iiclr-17461	361	7	in	in	ADP
iiclr-17461	361	8	the	the	DET
iiclr-17461	361	9	international	international	ADJ
iiclr-17461	361	10	markets	market	NOUN
iiclr-17461	361	11	:	:	PUNCT
iiclr-17461	361	12	the	the	DET
iiclr-17461	361	13	perspective	perspective	NOUN
iiclr-17461	361	14	of	of	ADP
iiclr-17461	361	15	the	the	DET
iiclr-17461	361	16	international	international	ADJ
iiclr-17461	361	17	accounting	accounting	NOUN
iiclr-17461	361	18	standards	standard	NOUN
iiclr-17461	361	19	committee	committee	NOUN
iiclr-17461	361	20	,	,	PUNCT
iiclr-17461	361	21	in	in	ADP
iiclr-17461	361	22	international	international	ADJ
iiclr-17461	361	23	securmes	securme	NOUN
iiclr-17461	361	24	markets	market	VERB
iiclr-17461	361	25	1996	1996	NUM
iiclr-17461	361	26	,	,	PUNCT
iiclr-17461	361	27	at	at	ADP
iiclr-17461	361	28	430	430	NUM
iiclr-17461	361	29	(	(	PUNCT
iiclr-17461	361	30	pli	pli	PROPN
iiclr-17461	361	31	corp	corp	PROPN
iiclr-17461	361	32	.	.	PROPN
iiclr-17461	361	33	l.	l.	PROPN
iiclr-17461	361	34	&	&	CCONJ
iiclr-17461	361	35	practice	practice	PROPN
iiclr-17461	361	36	handbook	handbook	PROPN
iiclr-17461	361	37	series	series	PROPN
iiclr-17461	361	38	no	no	PROPN
iiclr-17461	361	39	.	.	PUNCT
iiclr-17461	361	40	b4	b4	PROPN
iiclr-17461	361	41	-	-	PUNCT
iiclr-17461	361	42	7166	7166	NUM
iiclr-17461	361	43	,	,	PUNCT
iiclr-17461	361	44	1996	1996	NUM
iiclr-17461	361	45	)	)	PUNCT
iiclr-17461	361	46	.	.	PUNCT
iiclr-17461	362	1	[	[	X
iiclr-17461	362	2	vol	vol	NOUN
iiclr-17461	362	3	.	.	PUNCT
iiclr-17461	362	4	9:1	9:1	NUM
iiclr-17461	362	5	international	international	ADJ
iiclr-17461	362	6	accounting	accounting	NOUN
iiclr-17461	362	7	standards	standard	NOUN
iiclr-17461	362	8	transparency	transparency	NOUN
iiclr-17461	362	9	,	,	PUNCT
iiclr-17461	362	10	and	and	CCONJ
iiclr-17461	362	11	provide	provide	VERB
iiclr-17461	362	12	for	for	ADP
iiclr-17461	362	13	full	full	ADJ
iiclr-17461	362	14	disclosure	disclosure	NOUN
iiclr-17461	362	15	;	;	PUNCT
iiclr-17461	362	16	[	[	X
iiclr-17461	362	17	3	3	X
iiclr-17461	362	18	]	]	PUNCT
iiclr-17461	362	19	.	.	PUNCT
iiclr-17461	362	20	.	.	PUNCT
iiclr-17461	362	21	.	.	PUNCT
iiclr-17461	363	1	be	be	AUX
iiclr-17461	363	2	rigorously	rigorously	ADV
iiclr-17461	363	3	interpreted	interpret	VERB
iiclr-17461	363	4	and	and	CCONJ
iiclr-17461	363	5	applied	apply	VERB
iiclr-17461	363	6	.	.	PUNCT
iiclr-17461	364	1	90	90	NUM
iiclr-17461	364	2	although	although	SCONJ
iiclr-17461	364	3	it	it	PRON
iiclr-17461	364	4	is	be	AUX
iiclr-17461	364	5	uncertain	uncertain	ADJ
iiclr-17461	364	6	whether	whether	SCONJ
iiclr-17461	364	7	the	the	DET
iiclr-17461	364	8	iasc	iasc	PROPN
iiclr-17461	364	9	's	's	PART
iiclr-17461	364	10	standards	standard	NOUN
iiclr-17461	364	11	will	will	AUX
iiclr-17461	364	12	meet	meet	VERB
iiclr-17461	364	13	these	these	DET
iiclr-17461	364	14	criteria	criterion	NOUN
iiclr-17461	364	15	,	,	PUNCT
iiclr-17461	364	16	the	the	DET
iiclr-17461	364	17	sec	sec	PROPN
iiclr-17461	364	18	's	's	PART
iiclr-17461	364	19	efforts	effort	NOUN
iiclr-17461	364	20	at	at	ADP
iiclr-17461	364	21	least	least	ADJ
iiclr-17461	364	22	indicate	indicate	VERB
iiclr-17461	364	23	that	that	SCONJ
iiclr-17461	364	24	it	it	PRON
iiclr-17461	364	25	is	be	AUX
iiclr-17461	364	26	willing	willing	ADJ
iiclr-17461	364	27	to	to	PART
iiclr-17461	364	28	listen	listen	VERB
iiclr-17461	364	29	to	to	ADP
iiclr-17461	364	30	new	new	ADJ
iiclr-17461	364	31	proposals	proposal	NOUN
iiclr-17461	364	32	and	and	CCONJ
iiclr-17461	364	33	ideas.9	ideas.9	NOUN
iiclr-17461	364	34	'	'	PUNCT
iiclr-17461	364	35	the	the	DET
iiclr-17461	364	36	fasb	fasb	NOUN
iiclr-17461	364	37	has	have	AUX
iiclr-17461	364	38	also	also	ADV
iiclr-17461	364	39	been	be	AUX
iiclr-17461	364	40	receptive	receptive	ADJ
iiclr-17461	364	41	to	to	ADP
iiclr-17461	364	42	international	international	ADJ
iiclr-17461	364	43	accounting	accounting	NOUN
iiclr-17461	364	44	standards	standard	NOUN
iiclr-17461	364	45	.	.	PUNCT
iiclr-17461	365	1	recently	recently	ADV
iiclr-17461	365	2	,	,	PUNCT
iiclr-17461	365	3	ed	ed	PROPN
iiclr-17461	365	4	jenkins	jenkins	PROPN
iiclr-17461	365	5	replaced	replace	VERB
iiclr-17461	365	6	dennis	dennis	PROPN
iiclr-17461	365	7	beresford	beresford	PROPN
iiclr-17461	365	8	as	as	ADP
iiclr-17461	365	9	fasb	fasb	PROPN
iiclr-17461	365	10	chairman	chairman	NOUN
iiclr-17461	365	11	.	.	PUNCT
iiclr-17461	366	1	2	2	NUM
iiclr-17461	366	2	this	this	DET
iiclr-17461	366	3	change	change	NOUN
iiclr-17461	366	4	in	in	ADP
iiclr-17461	366	5	leadership	leadership	NOUN
iiclr-17461	366	6	has	have	AUX
iiclr-17461	366	7	been	be	AUX
iiclr-17461	366	8	positively	positively	ADV
iiclr-17461	366	9	viewed	view	VERB
iiclr-17461	366	10	by	by	ADP
iiclr-17461	366	11	proponents	proponent	NOUN
iiclr-17461	366	12	of	of	ADP
iiclr-17461	366	13	ias.93	ias.93	PROPN
iiclr-17461	366	14	mr	mr	PROPN
iiclr-17461	366	15	.	.	PROPN
iiclr-17461	366	16	beresford	beresford	PROPN
iiclr-17461	366	17	was	be	AUX
iiclr-17461	366	18	seen	see	VERB
iiclr-17461	366	19	by	by	ADP
iiclr-17461	366	20	some	some	PRON
iiclr-17461	366	21	as	as	ADP
iiclr-17461	366	22	a	a	DET
iiclr-17461	366	23	barrier	barrier	NOUN
iiclr-17461	366	24	to	to	ADP
iiclr-17461	366	25	ias	ias	PROPN
iiclr-17461	366	26	,	,	PUNCT
iiclr-17461	366	27	intent	intent	NOUN
iiclr-17461	366	28	on	on	ADP
iiclr-17461	366	29	preserving	preserve	VERB
iiclr-17461	366	30	u.s	u.s	PROPN
iiclr-17461	366	31	.	.	PROPN
iiclr-17461	366	32	gaap	gaap	PROPN
iiclr-17461	366	33	as	as	ADP
iiclr-17461	366	34	the	the	DET
iiclr-17461	366	35	world	world	NOUN
iiclr-17461	366	36	's	's	PART
iiclr-17461	366	37	dominant	dominant	ADJ
iiclr-17461	366	38	set	set	NOUN
iiclr-17461	366	39	of	of	ADP
iiclr-17461	366	40	accounting	accounting	PROPN
iiclr-17461	366	41	standards.9	standards.9	PROPN
iiclr-17461	366	42	"	"	PUNCT
iiclr-17461	366	43	by	by	ADP
iiclr-17461	366	44	contrast	contrast	NOUN
iiclr-17461	366	45	,	,	PUNCT
iiclr-17461	366	46	jenkins	jenkin	NOUN
iiclr-17461	366	47	is	be	AUX
iiclr-17461	366	48	seen	see	VERB
iiclr-17461	366	49	as	as	ADP
iiclr-17461	366	50	more	more	ADV
iiclr-17461	366	51	flexible	flexible	ADJ
iiclr-17461	366	52	and	and	CCONJ
iiclr-17461	366	53	open	open	ADJ
iiclr-17461	366	54	to	to	ADP
iiclr-17461	366	55	ias	ias	PROPN
iiclr-17461	366	56	.	.	PROPN
iiclr-17461	366	57	95	95	NUM
iiclr-17461	366	58	with	with	ADP
iiclr-17461	366	59	jenkins	jenkin	NOUN
iiclr-17461	366	60	'	'	PART
iiclr-17461	366	61	leadership	leadership	NOUN
iiclr-17461	366	62	,	,	PUNCT
iiclr-17461	366	63	the	the	DET
iiclr-17461	366	64	growing	grow	VERB
iiclr-17461	366	65	trend	trend	NOUN
iiclr-17461	366	66	toward	toward	ADP
iiclr-17461	366	67	ias	ias	PROPN
iiclr-17461	366	68	can	can	AUX
iiclr-17461	366	69	only	only	ADV
iiclr-17461	366	70	be	be	AUX
iiclr-17461	366	71	expected	expect	VERB
iiclr-17461	366	72	to	to	PART
iiclr-17461	366	73	continue	continue	VERB
iiclr-17461	366	74	.	.	PUNCT
iiclr-17461	367	1	even	even	ADV
iiclr-17461	367	2	before	before	ADP
iiclr-17461	367	3	mr	mr	PROPN
iiclr-17461	367	4	.	.	PROPN
iiclr-17461	367	5	beresford	beresford	PROPN
iiclr-17461	367	6	's	's	PART
iiclr-17461	367	7	exit	exit	NOUN
iiclr-17461	367	8	,	,	PUNCT
iiclr-17461	367	9	the	the	DET
iiclr-17461	367	10	fasb	fasb	NOUN
iiclr-17461	367	11	took	take	VERB
iiclr-17461	367	12	steps	step	NOUN
iiclr-17461	367	13	to	to	PART
iiclr-17461	367	14	accommodate	accommodate	VERB
iiclr-17461	367	15	foreign	foreign	ADJ
iiclr-17461	367	16	issuers	issuer	NOUN
iiclr-17461	367	17	.	.	PUNCT
iiclr-17461	368	1	in	in	ADP
iiclr-17461	368	2	1992	1992	NUM
iiclr-17461	368	3	,	,	PUNCT
iiclr-17461	368	4	the	the	DET
iiclr-17461	368	5	fasb	fasb	NOUN
iiclr-17461	368	6	announced	announce	VERB
iiclr-17461	368	7	that	that	SCONJ
iiclr-17461	368	8	it	it	PRON
iiclr-17461	368	9	would	would	AUX
iiclr-17461	368	10	take	take	VERB
iiclr-17461	368	11	a	a	DET
iiclr-17461	368	12	more	more	ADV
iiclr-17461	368	13	active	active	ADJ
iiclr-17461	368	14	and	and	CCONJ
iiclr-17461	368	15	supportive	supportive	ADJ
iiclr-17461	368	16	role	role	NOUN
iiclr-17461	368	17	in	in	ADP
iiclr-17461	368	18	the	the	DET
iiclr-17461	368	19	international	international	ADJ
iiclr-17461	368	20	accounting	accounting	NOUN
iiclr-17461	368	21	standard	standard	NOUN
iiclr-17461	368	22	-	-	PUNCT
iiclr-17461	368	23	setting	set	VERB
iiclr-17461	368	24	process	process	NOUN
iiclr-17461	368	25	.	.	PUNCT
iiclr-17461	369	1	9	9	NUM
iiclr-17461	369	2	the	the	DET
iiclr-17461	369	3	fasb	fasb	NOUN
iiclr-17461	369	4	proclaimed	proclaim	VERB
iiclr-17461	369	5	that	that	SCONJ
iiclr-17461	369	6	it	it	PRON
iiclr-17461	369	7	would	would	AUX
iiclr-17461	369	8	intensify	intensify	VERB
iiclr-17461	369	9	consideration	consideration	NOUN
iiclr-17461	369	10	of	of	ADP
iiclr-17461	369	11	ias	ia	NOUN
iiclr-17461	369	12	in	in	ADP
iiclr-17461	369	13	domestic	domestic	ADJ
iiclr-17461	369	14	projects	project	NOUN
iiclr-17461	369	15	and	and	CCONJ
iiclr-17461	369	16	collaborate	collaborate	VERB
iiclr-17461	369	17	with	with	ADP
iiclr-17461	369	18	the	the	DET
iiclr-17461	369	19	iasc	iasc	PROPN
iiclr-17461	369	20	on	on	ADP
iiclr-17461	369	21	projects	project	NOUN
iiclr-17461	369	22	of	of	ADP
iiclr-17461	369	23	mutual	mutual	ADJ
iiclr-17461	369	24	interest	interest	NOUN
iiclr-17461	369	25	.	.	PUNCT
iiclr-17461	370	1	7	7	NUM
iiclr-17461	371	1	the	the	DET
iiclr-17461	371	2	fasb	fasb	NOUN
iiclr-17461	371	3	also	also	ADV
iiclr-17461	371	4	announced	announce	VERB
iiclr-17461	371	5	that	that	SCONJ
iiclr-17461	371	6	it	it	PRON
iiclr-17461	371	7	would	would	AUX
iiclr-17461	371	8	consider	consider	VERB
iiclr-17461	371	9	adopting	adopt	VERB
iiclr-17461	371	10	portions	portion	NOUN
iiclr-17461	371	11	of	of	ADP
iiclr-17461	371	12	ias	ias	PROPN
iiclr-17461	371	13	,	,	PUNCT
iiclr-17461	371	14	or	or	CCONJ
iiclr-17461	371	15	other	other	ADJ
iiclr-17461	371	16	foreign	foreign	ADJ
iiclr-17461	371	17	standards	standard	NOUN
iiclr-17461	371	18	,	,	PUNCT
iiclr-17461	371	19	that	that	PRON
iiclr-17461	371	20	are	be	AUX
iiclr-17461	371	21	judged	judge	VERB
iiclr-17461	371	22	superior	superior	ADJ
iiclr-17461	371	23	to	to	ADP
iiclr-17461	371	24	u.s	u.s	PROPN
iiclr-17461	371	25	.	.	PROPN
iiclr-17461	371	26	gaap.98	gaap.98	PROPN
iiclr-17461	371	27	more	more	ADV
iiclr-17461	371	28	recently	recently	ADV
iiclr-17461	371	29	,	,	PUNCT
iiclr-17461	371	30	in	in	ADP
iiclr-17461	371	31	february	february	PROPN
iiclr-17461	371	32	1997	1997	NUM
iiclr-17461	371	33	the	the	DET
iiclr-17461	371	34	fasb	fasb	NOUN
iiclr-17461	371	35	changed	change	VERB
iiclr-17461	371	36	the	the	DET
iiclr-17461	371	37	u.s	u.s	PROPN
iiclr-17461	371	38	.	.	PROPN
iiclr-17461	371	39	gaap	gaap	PROPN
iiclr-17461	371	40	90	90	NUM
iiclr-17461	371	41	.	.	PUNCT
iiclr-17461	372	1	see	see	VERB
iiclr-17461	372	2	michael	michael	PROPN
iiclr-17461	372	3	h.	h.	PROPN
iiclr-17461	372	4	sutton	sutton	PROPN
iiclr-17461	372	5	,	,	PUNCT
iiclr-17461	372	6	developing	develop	VERB
iiclr-17461	372	7	international	international	ADJ
iiclr-17461	372	8	accounting	accounting	NOUN
iiclr-17461	372	9	standards	standard	NOUN
iiclr-17461	372	10	,	,	PUNCT
iiclr-17461	372	11	in	in	ADP
iiclr-17461	372	12	international	international	ADJ
iiclr-17461	372	13	securities	security	NOUN
iiclr-17461	372	14	markets	market	NOUN
iiclr-17461	372	15	1996	1996	NUM
iiclr-17461	372	16	,	,	PUNCT
iiclr-17461	372	17	at	at	ADP
iiclr-17461	372	18	328	328	NUM
iiclr-17461	372	19	(	(	PUNCT
iiclr-17461	372	20	pli	pli	PROPN
iiclr-17461	372	21	corp	corp	PROPN
iiclr-17461	372	22	.	.	PROPN
iiclr-17461	372	23	l.	l.	PROPN
iiclr-17461	372	24	&	&	CCONJ
iiclr-17461	372	25	practice	practice	PROPN
iiclr-17461	372	26	handbook	handbook	PROPN
iiclr-17461	372	27	series	series	PROPN
iiclr-17461	372	28	no	no	PROPN
iiclr-17461	372	29	.	.	PUNCT
iiclr-17461	373	1	b4	b4	PROPN
iiclr-17461	373	2	-	-	PUNCT
iiclr-17461	373	3	7166	7166	NUM
iiclr-17461	373	4	,	,	PUNCT
iiclr-17461	373	5	1996	1996	NUM
iiclr-17461	373	6	)	)	PUNCT
iiclr-17461	373	7	.	.	PUNCT
iiclr-17461	374	1	however	however	ADV
iiclr-17461	374	2	,	,	PUNCT
iiclr-17461	374	3	sec	sec	PROPN
iiclr-17461	374	4	chairman	chairman	PROPN
iiclr-17461	374	5	arthur	arthur	PROPN
iiclr-17461	374	6	levitt	levitt	PROPN
iiclr-17461	374	7	has	have	AUX
iiclr-17461	374	8	warned	warn	VERB
iiclr-17461	374	9	that	that	SCONJ
iiclr-17461	374	10	the	the	DET
iiclr-17461	374	11	secacceptance	secacceptance	NOUN
iiclr-17461	374	12	of	of	ADP
iiclr-17461	374	13	the	the	DET
iiclr-17461	374	14	iasc	iasc	PROPN
iiclr-17461	374	15	's	's	PART
iiclr-17461	374	16	new	new	ADJ
iiclr-17461	374	17	standards	standard	NOUN
iiclr-17461	374	18	"	"	PUNCT
iiclr-17461	374	19	should	should	AUX
iiclr-17461	374	20	not	not	PART
iiclr-17461	374	21	be	be	AUX
iiclr-17461	374	22	seen	see	VERB
iiclr-17461	374	23	as	as	ADP
iiclr-17461	374	24	a	a	DET
iiclr-17461	374	25	'	'	PUNCT
iiclr-17461	374	26	foregone	foregone	NOUN
iiclr-17461	374	27	conclusion	conclusion	NOUN
iiclr-17461	374	28	'	'	PUNCT
iiclr-17461	374	29	.	.	PUNCT
iiclr-17461	374	30	"	"	PUNCT
iiclr-17461	375	1	sec	sec	PROPN
iiclr-17461	375	2	chief	chief	NOUN
iiclr-17461	375	3	cautions	caution	NOUN
iiclr-17461	375	4	iasc	iasc	PROPN
iiclr-17461	375	5	on	on	ADP
iiclr-17461	375	6	new	new	ADJ
iiclr-17461	375	7	core	core	NOUN
iiclr-17461	375	8	rules	rule	NOUN
iiclr-17461	375	9	,	,	PUNCT
iiclr-17461	375	10	acct	acct	NOUN
iiclr-17461	375	11	.	.	PUNCT
iiclr-17461	375	12	,	,	PUNCT
iiclr-17461	375	13	june	june	PROPN
iiclr-17461	375	14	1	1	NUM
iiclr-17461	375	15	,	,	PUNCT
iiclr-17461	375	16	1997	1997	NUM
iiclr-17461	375	17	,	,	PUNCT
iiclr-17461	375	18	available	available	ADJ
iiclr-17461	375	19	in	in	ADP
iiclr-17461	375	20	1997	1997	NUM
iiclr-17461	375	21	wl	wl	PROPN
iiclr-17461	375	22	12699341	12699341	NUM
iiclr-17461	375	23	.	.	PUNCT
iiclr-17461	376	1	levitt	levitt	PROPN
iiclr-17461	376	2	has	have	AUX
iiclr-17461	376	3	warned	warn	VERB
iiclr-17461	376	4	that	that	SCONJ
iiclr-17461	376	5	efforts	effort	NOUN
iiclr-17461	376	6	to	to	PART
iiclr-17461	376	7	develop	develop	VERB
iiclr-17461	376	8	a	a	DET
iiclr-17461	376	9	comprehensive	comprehensive	ADJ
iiclr-17461	376	10	set	set	NOUN
iiclr-17461	376	11	of	of	ADP
iiclr-17461	376	12	global	global	ADJ
iiclr-17461	376	13	accounting	accounting	NOUN
iiclr-17461	376	14	standards	standard	NOUN
iiclr-17461	376	15	will	will	AUX
iiclr-17461	376	16	fail	fail	VERB
iiclr-17461	376	17	if	if	SCONJ
iiclr-17461	376	18	it	it	PRON
iiclr-17461	376	19	becomes	become	VERB
iiclr-17461	376	20	"	"	PUNCT
iiclr-17461	376	21	merely	merely	ADV
iiclr-17461	376	22	a	a	DET
iiclr-17461	376	23	search	search	NOUN
iiclr-17461	376	24	for	for	ADP
iiclr-17461	376	25	the	the	DET
iiclr-17461	376	26	lowest	low	ADJ
iiclr-17461	376	27	common	common	ADJ
iiclr-17461	376	28	denominator	denominator	NOUN
iiclr-17461	376	29	,	,	PUNCT
iiclr-17461	376	30	or	or	CCONJ
iiclr-17461	376	31	an	an	DET
iiclr-17461	376	32	excuse	excuse	NOUN
iiclr-17461	376	33	to	to	PART
iiclr-17461	376	34	weaken	weaken	VERB
iiclr-17461	376	35	effective	effective	ADJ
iiclr-17461	376	36	national	national	ADJ
iiclr-17461	376	37	standards	standard	NOUN
iiclr-17461	376	38	.	.	PUNCT
iiclr-17461	376	39	"	"	PUNCT
iiclr-17461	377	1	i	i	PRON
iiclr-17461	377	2	d.	d.	PROPN
iiclr-17461	377	3	91	91	NUM
iiclr-17461	377	4	.	.	PUNCT
iiclr-17461	378	1	the	the	DET
iiclr-17461	378	2	sec	sec	PROPN
iiclr-17461	378	3	has	have	AUX
iiclr-17461	378	4	already	already	ADV
iiclr-17461	378	5	made	make	VERB
iiclr-17461	378	6	several	several	ADJ
iiclr-17461	378	7	limited	limited	ADJ
iiclr-17461	378	8	concessions	concession	NOUN
iiclr-17461	378	9	to	to	ADP
iiclr-17461	378	10	foreign	foreign	ADJ
iiclr-17461	378	11	companies	company	NOUN
iiclr-17461	378	12	.	.	PUNCT
iiclr-17461	379	1	for	for	ADP
iiclr-17461	379	2	a	a	DET
iiclr-17461	379	3	discussion	discussion	NOUN
iiclr-17461	379	4	of	of	ADP
iiclr-17461	379	5	these	these	DET
iiclr-17461	379	6	concessions	concession	NOUN
iiclr-17461	379	7	,	,	PUNCT
iiclr-17461	379	8	including	include	VERB
iiclr-17461	379	9	rule	rule	NOUN
iiclr-17461	379	10	144a	144a	NUM
iiclr-17461	379	11	,	,	PUNCT
iiclr-17461	379	12	and	and	CCONJ
iiclr-17461	379	13	form	form	NOUN
iiclr-17461	379	14	20f	20f	NOUN
iiclr-17461	379	15	,	,	PUNCT
iiclr-17461	379	16	see	see	VERB
iiclr-17461	379	17	ruder	rude	ADJ
iiclr-17461	379	18	,	,	PUNCT
iiclr-17461	379	19	supra	supra	PROPN
iiclr-17461	379	20	note	note	NOUN
iiclr-17461	379	21	27	27	NUM
iiclr-17461	379	22	,	,	PUNCT
iiclr-17461	379	23	at	at	ADP
iiclr-17461	379	24	1	1	NUM
iiclr-17461	379	25	,	,	PUNCT
iiclr-17461	379	26	6	6	NUM
iiclr-17461	379	27	-	-	SYM
iiclr-17461	379	28	9	9	NUM
iiclr-17461	379	29	.	.	NOUN
iiclr-17461	379	30	92	92	NUM
iiclr-17461	379	31	.	.	PUNCT
iiclr-17461	380	1	see	see	VERB
iiclr-17461	380	2	james	james	PROPN
iiclr-17461	380	3	r.	r.	PROPN
iiclr-17461	380	4	peterson	peterson	PROPN
iiclr-17461	380	5	,	,	PUNCT
iiclr-17461	380	6	walking	walk	VERB
iiclr-17461	380	7	the	the	DET
iiclr-17461	380	8	tightrope	tightrope	NOUN
iiclr-17461	380	9	,	,	PUNCT
iiclr-17461	380	10	acct	acct	NOUN
iiclr-17461	380	11	.	.	PUNCT
iiclr-17461	380	12	,	,	PUNCT
iiclr-17461	380	13	july	july	PROPN
iiclr-17461	380	14	1	1	NUM
iiclr-17461	380	15	,	,	PUNCT
iiclr-17461	380	16	1997	1997	NUM
iiclr-17461	380	17	,	,	PUNCT
iiclr-17461	380	18	available	available	ADJ
iiclr-17461	380	19	in	in	ADP
iiclr-17461	380	20	1997	1997	NUM
iiclr-17461	380	21	wl	wl	NOUN
iiclr-17461	380	22	12699375	12699375	NUM
iiclr-17461	380	23	.	.	PUNCT
iiclr-17461	381	1	93	93	NUM
iiclr-17461	381	2	.	.	PUNCT
iiclr-17461	382	1	see	see	VERB
iiclr-17461	382	2	i	i	PRON
iiclr-17461	382	3	d.	d.	PROPN
iiclr-17461	382	4	94	94	NUM
iiclr-17461	382	5	.	.	PUNCT
iiclr-17461	383	1	see	see	VERB
iiclr-17461	383	2	i	i	PRON
iiclr-17461	383	3	d.	d.	PROPN
iiclr-17461	383	4	95	95	NUM
iiclr-17461	383	5	.	.	PUNCT
iiclr-17461	384	1	see	see	VERB
iiclr-17461	384	2	i	i	PRON
iiclr-17461	384	3	d.	d.	PROPN
iiclr-17461	384	4	96	96	NUM
iiclr-17461	384	5	.	.	PUNCT
iiclr-17461	385	1	see	see	VERB
iiclr-17461	385	2	most	most	ADJ
iiclr-17461	385	3	,	,	PUNCT
iiclr-17461	385	4	supra	supra	ADJ
iiclr-17461	385	5	note	note	NOUN
iiclr-17461	385	6	7	7	NUM
iiclr-17461	385	7	,	,	PUNCT
iiclr-17461	385	8	at	at	ADP
iiclr-17461	385	9	85	85	NUM
iiclr-17461	385	10	.	.	PUNCT
iiclr-17461	385	11	97	97	NUM
iiclr-17461	385	12	.	.	PUNCT
iiclr-17461	386	1	see	see	VERB
iiclr-17461	386	2	i	i	PRON
iiclr-17461	386	3	d.	d.	PROPN
iiclr-17461	386	4	98	98	NUM
iiclr-17461	386	5	.	.	PUNCT
iiclr-17461	387	1	see	see	VERB
iiclr-17461	387	2	i	i	PRON
iiclr-17461	387	3	d.	d.	PROPN
iiclr-17461	387	4	however	however	ADV
iiclr-17461	387	5	,	,	PUNCT
iiclr-17461	387	6	it	it	PRON
iiclr-17461	387	7	is	be	AUX
iiclr-17461	387	8	also	also	ADV
iiclr-17461	387	9	important	important	ADJ
iiclr-17461	387	10	to	to	PART
iiclr-17461	387	11	note	note	VERB
iiclr-17461	387	12	that	that	SCONJ
iiclr-17461	387	13	the	the	DET
iiclr-17461	387	14	fasb	fasb	NOUN
iiclr-17461	387	15	affirmed	affirm	VERB
iiclr-17461	387	16	its	its	PRON
iiclr-17461	387	17	commitment	commitment	NOUN
iiclr-17461	387	18	to	to	ADP
iiclr-17461	387	19	persuading	persuade	VERB
iiclr-17461	387	20	the	the	DET
iiclr-17461	387	21	iasc	iasc	PROPN
iiclr-17461	387	22	and	and	CCONJ
iiclr-17461	387	23	foreign	foreign	ADJ
iiclr-17461	387	24	countries	country	NOUN
iiclr-17461	387	25	to	to	PART
iiclr-17461	387	26	adopt	adopt	VERB
iiclr-17461	387	27	u.s	u.s	PROPN
iiclr-17461	387	28	.	.	PROPN
iiclr-17461	387	29	gaap	gaap	PROPN
iiclr-17461	387	30	in	in	ADP
iiclr-17461	387	31	areas	area	NOUN
iiclr-17461	387	32	where	where	SCONJ
iiclr-17461	387	33	u.s	u.s	PROPN
iiclr-17461	387	34	.	.	PROPN
iiclr-17461	387	35	standards	standard	NOUN
iiclr-17461	387	36	are	be	AUX
iiclr-17461	387	37	deemed	deem	VERB
iiclr-17461	387	38	superior	superior	ADJ
iiclr-17461	387	39	.	.	PUNCT
iiclr-17461	388	1	see	see	VERB
iiclr-17461	388	2	i	i	PRON
iiclr-17461	388	3	d.	d.	NOUN
iiclr-17461	388	4	considering	consider	VERB
iiclr-17461	388	5	that	that	SCONJ
iiclr-17461	388	6	the	the	DET
iiclr-17461	388	7	fasb	fasb	NOUN
iiclr-17461	388	8	set	set	VERB
iiclr-17461	388	9	u.s	u.s	PROPN
iiclr-17461	388	10	.	.	PROPN
iiclr-17461	388	11	standards	standard	NOUN
iiclr-17461	388	12	in	in	ADP
iiclr-17461	388	13	the	the	DET
iiclr-17461	388	14	first	first	ADJ
iiclr-17461	388	15	place	place	NOUN
iiclr-17461	388	16	,	,	PUNCT
iiclr-17461	388	17	one	one	PRON
iiclr-17461	388	18	must	must	AUX
iiclr-17461	388	19	wonder	wonder	VERB
iiclr-17461	388	20	in	in	ADP
iiclr-17461	388	21	how	how	SCONJ
iiclr-17461	388	22	many	many	ADJ
iiclr-17461	388	23	instances	instance	NOUN
iiclr-17461	388	24	the	the	DET
iiclr-17461	388	25	fasb	fasb	NOUN
iiclr-17461	388	26	will	will	AUX
iiclr-17461	388	27	be	be	AUX
iiclr-17461	388	28	willing	willing	ADJ
iiclr-17461	388	29	to	to	PART
iiclr-17461	388	30	admit	admit	VERB
iiclr-17461	388	31	that	that	SCONJ
iiclr-17461	388	32	u.s	u.s	PROPN
iiclr-17461	388	33	.	.	PROPN
iiclr-17461	388	34	gaap	gaap	PROPN
iiclr-17461	388	35	is	be	AUX
iiclr-17461	388	36	inferior	inferior	ADJ
iiclr-17461	388	37	to	to	ADP
iiclr-17461	388	38	iasc	iasc	PROPN
iiclr-17461	388	39	or	or	CCONJ
iiclr-17461	388	40	foreign	foreign	ADJ
iiclr-17461	388	41	accounting	accounting	NOUN
iiclr-17461	388	42	standards	standard	NOUN
iiclr-17461	388	43	.	.	PUNCT
iiclr-17461	389	1	1998	1998	NUM
iiclr-17461	389	2	]	]	X
iiclr-17461	389	3	ind	ind	NOUN
iiclr-17461	389	4	.	.	PUNCT
iiclr-17461	390	1	int'l	int'l	PROPN
iiclr-17461	390	2	&	&	CCONJ
iiclr-17461	390	3	comp	comp	PROPN
iiclr-17461	390	4	.	.	PUNCT
iiclr-17461	391	1	l.	l.	PROPN
iiclr-17461	391	2	rev	rev	PROPN
iiclr-17461	391	3	.	.	PROPN
iiclr-17461	391	4	method	method	NOUN
iiclr-17461	391	5	of	of	ADP
iiclr-17461	391	6	accounting	account	VERB
iiclr-17461	391	7	for	for	ADP
iiclr-17461	391	8	a	a	DET
iiclr-17461	391	9	significant	significant	ADJ
iiclr-17461	391	10	financial	financial	ADJ
iiclr-17461	391	11	statement	statement	NOUN
iiclr-17461	391	12	item	item	NOUN
iiclr-17461	391	13	,	,	PUNCT
iiclr-17461	391	14	earnings	earning	NOUN
iiclr-17461	391	15	-	-	PUNCT
iiclr-17461	391	16	pershare	pershare	NOUN
iiclr-17461	391	17	(	(	PUNCT
iiclr-17461	391	18	eps	eps	PROPN
iiclr-17461	391	19	)	)	PUNCT
iiclr-17461	391	20	.	.	PUNCT
iiclr-17461	392	1	99	99	NUM
iiclr-17461	392	2	previously	previously	ADV
iiclr-17461	392	3	,	,	PUNCT
iiclr-17461	392	4	the	the	DET
iiclr-17461	392	5	u.s	u.s	PROPN
iiclr-17461	392	6	.	.	PROPN
iiclr-17461	392	7	gaap	gaap	PROPN
iiclr-17461	392	8	method	method	NOUN
iiclr-17461	392	9	of	of	ADP
iiclr-17461	392	10	calculating	calculate	VERB
iiclr-17461	392	11	eps	eps	PROPN
iiclr-17461	392	12	differed	differ	VERB
iiclr-17461	392	13	significantly	significantly	ADV
iiclr-17461	392	14	from	from	ADP
iiclr-17461	392	15	that	that	PRON
iiclr-17461	392	16	of	of	ADP
iiclr-17461	392	17	other	other	ADJ
iiclr-17461	392	18	countries	country	NOUN
iiclr-17461	392	19	and	and	CCONJ
iiclr-17461	392	20	ias.ic	ias.ic	PROPN
iiclr-17461	392	21	the	the	DET
iiclr-17461	392	22	new	new	ADJ
iiclr-17461	392	23	accounting	accounting	NOUN
iiclr-17461	392	24	method	method	NOUN
iiclr-17461	392	25	for	for	ADP
iiclr-17461	392	26	eps	eps	PROPN
iiclr-17461	392	27	brings	bring	VERB
iiclr-17461	392	28	the	the	DET
iiclr-17461	392	29	united	united	PROPN
iiclr-17461	392	30	states	states	PROPN
iiclr-17461	392	31	more	more	ADV
iiclr-17461	392	32	in	in	ADP
iiclr-17461	392	33	line	line	NOUN
iiclr-17461	392	34	with	with	ADP
iiclr-17461	392	35	the	the	DET
iiclr-17461	392	36	rest	rest	NOUN
iiclr-17461	392	37	of	of	ADP
iiclr-17461	392	38	the	the	DET
iiclr-17461	392	39	world	world	NOUN
iiclr-17461	392	40	.	.	PUNCT
iiclr-17461	392	41	''	''	PUNCT
iiclr-17461	393	1	the	the	DET
iiclr-17461	393	2	substantive	substantive	ADJ
iiclr-17461	393	3	content	content	NOUN
iiclr-17461	393	4	of	of	ADP
iiclr-17461	393	5	the	the	DET
iiclr-17461	393	6	accounting	accounting	NOUN
iiclr-17461	393	7	change	change	NOUN
iiclr-17461	393	8	is	be	AUX
iiclr-17461	393	9	unimportant	unimportant	ADJ
iiclr-17461	393	10	.	.	PUNCT
iiclr-17461	394	1	what	what	PRON
iiclr-17461	394	2	is	be	AUX
iiclr-17461	394	3	important	important	ADJ
iiclr-17461	394	4	is	be	AUX
iiclr-17461	394	5	that	that	SCONJ
iiclr-17461	394	6	this	this	DET
iiclr-17461	394	7	change	change	NOUN
iiclr-17461	394	8	in	in	ADP
iiclr-17461	394	9	accounting	accounting	NOUN
iiclr-17461	394	10	standards	standard	NOUN
iiclr-17461	394	11	demonstrates	demonstrate	VERB
iiclr-17461	394	12	a	a	DET
iiclr-17461	394	13	new	new	ADJ
iiclr-17461	394	14	attitude	attitude	NOUN
iiclr-17461	394	15	on	on	ADP
iiclr-17461	394	16	the	the	DET
iiclr-17461	394	17	part	part	NOUN
iiclr-17461	394	18	of	of	ADP
iiclr-17461	394	19	the	the	DET
iiclr-17461	394	20	fasb	fasb	NOUN
iiclr-17461	394	21	to	to	PART
iiclr-17461	394	22	work	work	VERB
iiclr-17461	394	23	with	with	ADP
iiclr-17461	394	24	the	the	DET
iiclr-17461	394	25	international	international	ADJ
iiclr-17461	394	26	community	community	NOUN
iiclr-17461	394	27	to	to	PART
iiclr-17461	394	28	resolve	resolve	VERB
iiclr-17461	394	29	accounting	accounting	NOUN
iiclr-17461	394	30	differences	difference	NOUN
iiclr-17461	394	31	.	.	PUNCT
iiclr-17461	395	1	whether	whether	SCONJ
iiclr-17461	395	2	the	the	DET
iiclr-17461	395	3	fasb	fasb	NOUN
iiclr-17461	395	4	will	will	AUX
iiclr-17461	395	5	be	be	AUX
iiclr-17461	395	6	willing	willing	ADJ
iiclr-17461	395	7	to	to	PART
iiclr-17461	395	8	alter	alter	VERB
iiclr-17461	395	9	any	any	DET
iiclr-17461	395	10	other	other	ADJ
iiclr-17461	395	11	of	of	ADP
iiclr-17461	395	12	its	its	PRON
iiclr-17461	395	13	standards	standard	NOUN
iiclr-17461	395	14	to	to	PART
iiclr-17461	395	15	match	match	VERB
iiclr-17461	395	16	the	the	DET
iiclr-17461	395	17	rest	rest	NOUN
iiclr-17461	395	18	of	of	ADP
iiclr-17461	395	19	the	the	DET
iiclr-17461	395	20	world	world	NOUN
iiclr-17461	395	21	remains	remain	VERB
iiclr-17461	395	22	to	to	PART
iiclr-17461	395	23	be	be	AUX
iiclr-17461	395	24	seen	see	VERB
iiclr-17461	395	25	.	.	PUNCT
iiclr-17461	396	1	however	however	ADV
iiclr-17461	396	2	,	,	PUNCT
iiclr-17461	396	3	this	this	PRON
iiclr-17461	396	4	is	be	AUX
iiclr-17461	396	5	at	at	ADP
iiclr-17461	396	6	least	least	ADJ
iiclr-17461	396	7	an	an	DET
iiclr-17461	396	8	indication	indication	NOUN
iiclr-17461	396	9	that	that	SCONJ
iiclr-17461	396	10	the	the	DET
iiclr-17461	396	11	fasb	fasb	PROPN
iiclr-17461	396	12	understands	understand	VERB
iiclr-17461	396	13	the	the	DET
iiclr-17461	396	14	international	international	ADJ
iiclr-17461	396	15	implications	implication	NOUN
iiclr-17461	396	16	of	of	ADP
iiclr-17461	396	17	its	its	PRON
iiclr-17461	396	18	standards	standard	NOUN
iiclr-17461	396	19	.	.	PUNCT
iiclr-17461	397	1	this	this	PRON
iiclr-17461	397	2	is	be	AUX
iiclr-17461	397	3	one	one	NUM
iiclr-17461	397	4	instance	instance	NOUN
iiclr-17461	397	5	where	where	SCONJ
iiclr-17461	397	6	the	the	DET
iiclr-17461	397	7	fasb	fasb	NOUN
iiclr-17461	397	8	has	have	AUX
iiclr-17461	397	9	made	make	VERB
iiclr-17461	397	10	good	good	ADJ
iiclr-17461	397	11	on	on	ADP
iiclr-17461	397	12	its	its	PRON
iiclr-17461	397	13	pledge	pledge	NOUN
iiclr-17461	397	14	to	to	PART
iiclr-17461	397	15	resolve	resolve	VERB
iiclr-17461	397	16	weaknesses	weakness	NOUN
iiclr-17461	397	17	within	within	ADP
iiclr-17461	397	18	the	the	DET
iiclr-17461	397	19	u.s	u.s	PROPN
iiclr-17461	397	20	.	.	PROPN
iiclr-17461	397	21	gaap	gaap	PROPN
iiclr-17461	397	22	framework	framework	NOUN
iiclr-17461	397	23	.	.	PUNCT
iiclr-17461	398	1	in	in	ADP
iiclr-17461	398	2	issuing	issue	VERB
iiclr-17461	398	3	the	the	DET
iiclr-17461	398	4	new	new	ADJ
iiclr-17461	398	5	eps	eps	PROPN
iiclr-17461	398	6	pronouncement	pronouncement	NOUN
iiclr-17461	398	7	,	,	PUNCT
iiclr-17461	398	8	one	one	NUM
iiclr-17461	398	9	fasb	fasb	PROPN
iiclr-17461	398	10	board	board	NOUN
iiclr-17461	398	11	member	member	NOUN
iiclr-17461	398	12	commented	comment	VERB
iiclr-17461	398	13	that	that	SCONJ
iiclr-17461	398	14	in	in	ADP
iiclr-17461	398	15	this	this	DET
iiclr-17461	398	16	case	case	NOUN
iiclr-17461	398	17	,	,	PUNCT
iiclr-17461	398	18	"	"	PUNCT
iiclr-17461	398	19	[	[	X
iiclr-17461	398	20	tihe	tihe	PROPN
iiclr-17461	398	21	iasc	iasc	PROPN
iiclr-17461	398	22	standard	standard	PROPN
iiclr-17461	398	23	was	be	AUX
iiclr-17461	398	24	superior	superior	ADJ
iiclr-17461	399	1	[	[	X
iiclr-17461	399	2	to	to	ADP
iiclr-17461	399	3	u.s	u.s	PROPN
iiclr-17461	399	4	.	.	PROPN
iiclr-17461	399	5	gaap	gaap	PROPN
iiclr-17461	399	6	]	]	PUNCT
iiclr-17461	399	7	,	,	PUNCT
iiclr-17461	399	8	so	so	ADV
iiclr-17461	399	9	we	we	PRON
iiclr-17461	399	10	followed	follow	VERB
iiclr-17461	399	11	their	their	PRON
iiclr-17461	399	12	lead	lead	NOUN
iiclr-17461	399	13	.	.	PUNCT
iiclr-17461	399	14	"	"	PUNCT
iiclr-17461	400	1	1	1	X
iiclr-17461	400	2	'	'	PART
iiclr-17461	400	3	all	all	PRON
iiclr-17461	400	4	of	of	ADP
iiclr-17461	400	5	these	these	DET
iiclr-17461	400	6	recent	recent	ADJ
iiclr-17461	400	7	developments	development	NOUN
iiclr-17461	400	8	seem	seem	VERB
iiclr-17461	400	9	to	to	PART
iiclr-17461	400	10	indicate	indicate	VERB
iiclr-17461	400	11	that	that	SCONJ
iiclr-17461	400	12	the	the	DET
iiclr-17461	400	13	movement	movement	NOUN
iiclr-17461	400	14	towards	towards	ADP
iiclr-17461	400	15	u.s	u.s	PROPN
iiclr-17461	400	16	.	.	PROPN
iiclr-17461	400	17	acceptance	acceptance	NOUN
iiclr-17461	400	18	of	of	ADP
iiclr-17461	400	19	international	international	ADJ
iiclr-17461	400	20	accounting	accounting	NOUN
iiclr-17461	400	21	standards	standard	NOUN
iiclr-17461	400	22	is	be	AUX
iiclr-17461	400	23	strengthening	strengthen	VERB
iiclr-17461	400	24	.	.	PUNCT
iiclr-17461	401	1	through	through	ADP
iiclr-17461	401	2	the	the	DET
iiclr-17461	401	3	capital	capital	NOUN
iiclr-17461	401	4	market	market	NOUN
iiclr-17461	401	5	efficiency	efficiency	NOUN
iiclr-17461	401	6	act	act	PROPN
iiclr-17461	401	7	,	,	PUNCT
iiclr-17461	401	8	congress	congress	PROPN
iiclr-17461	401	9	has	have	AUX
iiclr-17461	401	10	recognized	recognize	VERB
iiclr-17461	401	11	the	the	DET
iiclr-17461	401	12	importance	importance	NOUN
iiclr-17461	401	13	of	of	ADP
iiclr-17461	401	14	making	make	VERB
iiclr-17461	401	15	accounting	accounting	NOUN
iiclr-17461	401	16	allowances	allowance	NOUN
iiclr-17461	401	17	for	for	ADP
iiclr-17461	401	18	foreign	foreign	ADJ
iiclr-17461	401	19	companies	company	NOUN
iiclr-17461	401	20	.	.	PUNCT
iiclr-17461	402	1	the	the	DET
iiclr-17461	402	2	sec	sec	PROPN
iiclr-17461	402	3	has	have	AUX
iiclr-17461	402	4	pledged	pledge	VERB
iiclr-17461	402	5	its	its	PRON
iiclr-17461	402	6	support	support	NOUN
iiclr-17461	402	7	for	for	ADP
iiclr-17461	402	8	ias	ia	NOUN
iiclr-17461	402	9	and	and	CCONJ
iiclr-17461	402	10	even	even	ADV
iiclr-17461	402	11	set	set	VERB
iiclr-17461	402	12	out	out	ADP
iiclr-17461	402	13	the	the	DET
iiclr-17461	402	14	criteria	criterion	NOUN
iiclr-17461	402	15	the	the	DET
iiclr-17461	402	16	new	new	ADJ
iiclr-17461	402	17	standards	standard	NOUN
iiclr-17461	402	18	must	must	AUX
iiclr-17461	402	19	meet	meet	VERB
iiclr-17461	402	20	in	in	ADP
iiclr-17461	402	21	order	order	NOUN
iiclr-17461	402	22	to	to	PART
iiclr-17461	402	23	be	be	AUX
iiclr-17461	402	24	considered	consider	VERB
iiclr-17461	402	25	a	a	DET
iiclr-17461	402	26	substitute	substitute	NOUN
iiclr-17461	402	27	for	for	ADP
iiclr-17461	402	28	u.s	u.s	PROPN
iiclr-17461	402	29	.	.	PROPN
iiclr-17461	402	30	gaap	gaap	PROPN
iiclr-17461	402	31	.	.	PUNCT
iiclr-17461	403	1	the	the	DET
iiclr-17461	403	2	fasb	fasb	PROPN
iiclr-17461	403	3	has	have	AUX
iiclr-17461	403	4	begun	begin	VERB
iiclr-17461	403	5	to	to	PART
iiclr-17461	403	6	recognize	recognize	VERB
iiclr-17461	403	7	that	that	SCONJ
iiclr-17461	403	8	there	there	PRON
iiclr-17461	403	9	are	be	VERB
iiclr-17461	403	10	flaws	flaw	NOUN
iiclr-17461	403	11	in	in	ADP
iiclr-17461	403	12	u.s	u.s	PROPN
iiclr-17461	403	13	.	.	PROPN
iiclr-17461	403	14	gaap	gaap	PROPN
iiclr-17461	403	15	and	and	CCONJ
iiclr-17461	403	16	has	have	AUX
iiclr-17461	403	17	increased	increase	VERB
iiclr-17461	403	18	its	its	PRON
iiclr-17461	403	19	efforts	effort	NOUN
iiclr-17461	403	20	to	to	PART
iiclr-17461	403	21	reconcile	reconcile	VERB
iiclr-17461	403	22	accounting	accounting	NOUN
iiclr-17461	403	23	discrepancies	discrepancy	NOUN
iiclr-17461	403	24	.	.	PUNCT
iiclr-17461	404	1	the	the	DET
iiclr-17461	404	2	sec	sec	PROPN
iiclr-17461	404	3	should	should	AUX
iiclr-17461	404	4	now	now	ADV
iiclr-17461	404	5	take	take	VERB
iiclr-17461	404	6	the	the	DET
iiclr-17461	404	7	next	next	ADJ
iiclr-17461	404	8	logical	logical	ADJ
iiclr-17461	404	9	step	step	NOUN
iiclr-17461	404	10	and	and	CCONJ
iiclr-17461	404	11	accept	accept	VERB
iiclr-17461	404	12	the	the	DET
iiclr-17461	404	13	iasc	iasc	PROPN
iiclr-17461	404	14	's	's	PART
iiclr-17461	404	15	new	new	ADJ
iiclr-17461	404	16	set	set	NOUN
iiclr-17461	404	17	of	of	ADP
iiclr-17461	404	18	international	international	ADJ
iiclr-17461	404	19	accounting	accounting	NOUN
iiclr-17461	404	20	standards	standard	NOUN
iiclr-17461	404	21	as	as	ADP
iiclr-17461	404	22	a	a	DET
iiclr-17461	404	23	substitute	substitute	NOUN
iiclr-17461	404	24	for	for	ADP
iiclr-17461	404	25	u.s	u.s	PROPN
iiclr-17461	404	26	.	.	PROPN
iiclr-17461	404	27	gaap	gaap	PROPN
iiclr-17461	404	28	.	.	PUNCT
iiclr-17461	405	1	b.	b.	PROPN
iiclr-17461	405	2	illusion	illusion	NOUN
iiclr-17461	405	3	of	of	ADP
iiclr-17461	405	4	comparability	comparability	NOUN
iiclr-17461	405	5	one	one	NUM
iiclr-17461	405	6	argument	argument	NOUN
iiclr-17461	405	7	that	that	PRON
iiclr-17461	405	8	has	have	AUX
iiclr-17461	405	9	been	be	AUX
iiclr-17461	405	10	advanced	advance	VERB
iiclr-17461	405	11	in	in	ADP
iiclr-17461	405	12	favor	favor	NOUN
iiclr-17461	405	13	of	of	ADP
iiclr-17461	405	14	relaxing	relax	VERB
iiclr-17461	405	15	sec	sec	PROPN
iiclr-17461	405	16	disclosure	disclosure	NOUN
iiclr-17461	405	17	requirements	requirement	NOUN
iiclr-17461	405	18	is	be	AUX
iiclr-17461	405	19	that	that	SCONJ
iiclr-17461	405	20	forced	force	VERB
iiclr-17461	405	21	reconciliation	reconciliation	NOUN
iiclr-17461	405	22	of	of	ADP
iiclr-17461	405	23	foreign	foreign	ADJ
iiclr-17461	405	24	financial	financial	ADJ
iiclr-17461	405	25	statements	statement	NOUN
iiclr-17461	405	26	to	to	ADP
iiclr-17461	405	27	u.s	u.s	PROPN
iiclr-17461	405	28	.	.	PROPN
iiclr-17461	405	29	gaap	gaap	PROPN
iiclr-17461	405	30	may	may	AUX
iiclr-17461	405	31	convey	convey	VERB
iiclr-17461	405	32	to	to	ADP
iiclr-17461	405	33	investors	investor	NOUN
iiclr-17461	405	34	"	"	PUNCT
iiclr-17461	405	35	an	an	DET
iiclr-17461	405	36	illusion	illusion	NOUN
iiclr-17461	405	37	of	of	ADP
iiclr-17461	405	38	comparability	comparability	NOUN
iiclr-17461	405	39	that	that	PRON
iiclr-17461	405	40	does	do	AUX
iiclr-17461	405	41	not	not	PART
iiclr-17461	405	42	exist	exist	VERB
iiclr-17461	405	43	.	.	PUNCT
iiclr-17461	405	44	"	"	PUNCT
iiclr-17461	406	1	0	0	NUM
iiclr-17461	406	2	3	3	NUM
iiclr-17461	406	3	although	although	SCONJ
iiclr-17461	406	4	u.s	u.s	PROPN
iiclr-17461	406	5	.	.	PROPN
iiclr-17461	406	6	gaap	gaap	PROPN
iiclr-17461	406	7	is	be	AUX
iiclr-17461	406	8	the	the	DET
iiclr-17461	406	9	most	most	ADV
iiclr-17461	406	10	stringent	stringent	NOUN
iiclr-17461	406	11	of	of	ADP
iiclr-17461	406	12	the	the	DET
iiclr-17461	406	13	world	world	NOUN
iiclr-17461	406	14	's	's	PART
iiclr-17461	406	15	accounting	accounting	NOUN
iiclr-17461	406	16	standards	standard	NOUN
iiclr-17461	406	17	,	,	PUNCT
iiclr-17461	406	18	there	there	PRON
iiclr-17461	406	19	are	be	VERB
iiclr-17461	406	20	still	still	ADV
iiclr-17461	406	21	many	many	ADJ
iiclr-17461	406	22	gray	gray	ADJ
iiclr-17461	406	23	areas	area	NOUN
iiclr-17461	406	24	where	where	SCONJ
iiclr-17461	406	25	estimates	estimate	NOUN
iiclr-17461	406	26	must	must	AUX
iiclr-17461	406	27	be	be	AUX
iiclr-17461	406	28	made	make	VERB
iiclr-17461	406	29	.	.	PUNCT
iiclr-17461	407	1	for	for	ADP
iiclr-17461	407	2	example	example	NOUN
iiclr-17461	407	3	,	,	PUNCT
iiclr-17461	407	4	to	to	PART
iiclr-17461	407	5	avoid	avoid	VERB
iiclr-17461	407	6	large	large	ADJ
iiclr-17461	407	7	fluctuations	fluctuation	NOUN
iiclr-17461	407	8	in	in	ADP
iiclr-17461	407	9	99	99	NUM
iiclr-17461	407	10	.	.	PUNCT
iiclr-17461	408	1	see	see	VERB
iiclr-17461	408	2	glenn	glenn	PROPN
iiclr-17461	408	3	cheney	cheney	PROPN
iiclr-17461	408	4	,	,	PUNCT
iiclr-17461	408	5	fasb	fasb	NOUN
iiclr-17461	408	6	and	and	CCONJ
iiclr-17461	408	7	iasc	iasc	PROPN
iiclr-17461	408	8	harmonize	harmonize	VERB
iiclr-17461	408	9	with	with	ADP
iiclr-17461	408	10	new	new	ADJ
iiclr-17461	408	11	standards	standard	NOUN
iiclr-17461	408	12	on	on	ADP
iiclr-17461	408	13	eps	eps	PROPN
iiclr-17461	408	14	,	,	PUNCT
iiclr-17461	408	15	accr	accr	NOUN
iiclr-17461	408	16	.	.	PUNCT
iiclr-17461	409	1	today	today	NOUN
iiclr-17461	409	2	,	,	PUNCT
iiclr-17461	409	3	apr	apr	PROPN
iiclr-17461	409	4	.	.	PROPN
iiclr-17461	409	5	7	7	NUM
iiclr-17461	409	6	,	,	PUNCT
iiclr-17461	409	7	1997	1997	NUM
iiclr-17461	409	8	,	,	PUNCT
iiclr-17461	409	9	available	available	ADJ
iiclr-17461	409	10	in	in	ADP
iiclr-17461	409	11	1997	1997	NUM
iiclr-17461	409	12	wl	wl	NOUN
iiclr-17461	409	13	9510261	9510261	NUM
iiclr-17461	409	14	.	.	PUNCT
iiclr-17461	410	1	100	100	NUM
iiclr-17461	410	2	.	.	PUNCT
iiclr-17461	411	1	see	see	VERB
iiclr-17461	411	2	i	i	PRON
iiclr-17461	411	3	d.	d.	PROPN
iiclr-17461	411	4	101	101	NUM
iiclr-17461	411	5	.	.	PUNCT
iiclr-17461	412	1	see	see	VERB
iiclr-17461	412	2	i	i	PRON
iiclr-17461	412	3	d.	d.	PROPN
iiclr-17461	412	4	102	102	NUM
iiclr-17461	412	5	.	.	PUNCT
iiclr-17461	413	1	see	see	VERB
iiclr-17461	413	2	i	i	PRON
iiclr-17461	413	3	d.	d.	PROPN
iiclr-17461	413	4	for	for	ADP
iiclr-17461	413	5	more	more	ADJ
iiclr-17461	413	6	information	information	NOUN
iiclr-17461	413	7	on	on	ADP
iiclr-17461	413	8	the	the	DET
iiclr-17461	413	9	new	new	PROPN
iiclr-17461	413	10	eps	eps	PROPN
iiclr-17461	413	11	calculation	calculation	NOUN
iiclr-17461	413	12	,	,	PUNCT
iiclr-17461	413	13	see	see	VERB
iiclr-17461	413	14	michael	michael	PROPN
iiclr-17461	413	15	g.	g.	PROPN
iiclr-17461	413	16	stevens	stevens	PROPN
iiclr-17461	413	17	,	,	PUNCT
iiclr-17461	413	18	earnings	earning	NOUN
iiclr-17461	413	19	per	per	ADP
iiclr-17461	413	20	share	share	NOUN
iiclr-17461	413	21	made	make	VERB
iiclr-17461	413	22	easier	easy	ADJ
iiclr-17461	413	23	,	,	PUNCT
iiclr-17461	413	24	relatively	relatively	ADV
iiclr-17461	413	25	speaking	speak	VERB
iiclr-17461	413	26	,	,	PUNCT
iiclr-17461	413	27	prac	prac	PROPN
iiclr-17461	413	28	.	.	PUNCT
iiclr-17461	413	29	acer	acer	PROPN
iiclr-17461	413	30	.	.	PROPN
iiclr-17461	413	31	,	,	PUNCT
iiclr-17461	413	32	may	may	AUX
iiclr-17461	413	33	19	19	NUM
iiclr-17461	413	34	,	,	PUNCT
iiclr-17461	413	35	1997	1997	NUM
iiclr-17461	413	36	,	,	PUNCT
iiclr-17461	413	37	available	available	ADJ
iiclr-17461	413	38	in	in	ADP
iiclr-17461	413	39	1997	1997	NUM
iiclr-17461	413	40	wl	wl	NOUN
iiclr-17461	413	41	8955018	8955018	NUM
iiclr-17461	413	42	.	.	PUNCT
iiclr-17461	414	1	103	103	NUM
iiclr-17461	414	2	.	.	PUNCT
iiclr-17461	415	1	cochrane	cochrane	NOUN
iiclr-17461	415	2	,	,	PUNCT
iiclr-17461	415	3	supra	supra	PROPN
iiclr-17461	415	4	note	note	NOUN
iiclr-17461	415	5	30	30	NUM
iiclr-17461	415	6	,	,	PUNCT
iiclr-17461	415	7	at	at	ADP
iiclr-17461	415	8	s66	s66	NOUN
iiclr-17461	415	9	.	.	PUNCT
iiclr-17461	416	1	see	see	VERB
iiclr-17461	416	2	also	also	ADV
iiclr-17461	416	3	demmo	demmo	ADJ
iiclr-17461	416	4	,	,	PUNCT
iiclr-17461	416	5	supra	supra	ADJ
iiclr-17461	416	6	note	note	NOUN
iiclr-17461	416	7	2	2	NUM
iiclr-17461	416	8	,	,	PUNCT
iiclr-17461	416	9	at	at	ADP
iiclr-17461	416	10	714	714	NUM
iiclr-17461	416	11	-	-	SYM
iiclr-17461	416	12	15	15	NUM
iiclr-17461	416	13	.	.	PUNCT
iiclr-17461	417	1	[	[	X
iiclr-17461	417	2	vol	vol	NOUN
iiclr-17461	417	3	.	.	PUNCT
iiclr-17461	417	4	9:1	9:1	NUM
iiclr-17461	417	5	international	international	ADJ
iiclr-17461	417	6	accounting	accounting	NOUN
iiclr-17461	417	7	standards	standard	NOUN
iiclr-17461	417	8	income	income	NOUN
iiclr-17461	417	9	levels	level	NOUN
iiclr-17461	417	10	,	,	PUNCT
iiclr-17461	417	11	managers	manager	NOUN
iiclr-17461	417	12	sometimes	sometimes	ADV
iiclr-17461	417	13	use	use	VERB
iiclr-17461	417	14	permissible	permissible	ADJ
iiclr-17461	417	15	"	"	PUNCT
iiclr-17461	417	16	creative	creative	ADJ
iiclr-17461	417	17	"	"	PUNCT
iiclr-17461	417	18	accounting	accounting	NOUN
iiclr-17461	417	19	techniques	technique	NOUN
iiclr-17461	417	20	to	to	PART
iiclr-17461	417	21	lower	lower	VERB
iiclr-17461	417	22	net	net	ADJ
iiclr-17461	417	23	income	income	NOUN
iiclr-17461	417	24	in	in	ADP
iiclr-17461	417	25	exceptionally	exceptionally	ADV
iiclr-17461	417	26	good	good	ADJ
iiclr-17461	417	27	years	year	NOUN
iiclr-17461	417	28	and	and	CCONJ
iiclr-17461	417	29	to	to	PART
iiclr-17461	417	30	raise	raise	VERB
iiclr-17461	417	31	net	net	ADJ
iiclr-17461	417	32	income	income	NOUN
iiclr-17461	417	33	in	in	ADP
iiclr-17461	417	34	poor	poor	ADJ
iiclr-17461	417	35	years	year	NOUN
iiclr-17461	417	36	.	.	PUNCT
iiclr-17461	418	1	the	the	DET
iiclr-17461	418	2	net	net	ADJ
iiclr-17461	418	3	income	income	NOUN
iiclr-17461	418	4	of	of	ADP
iiclr-17461	418	5	the	the	DET
iiclr-17461	418	6	company	company	NOUN
iiclr-17461	418	7	over	over	ADP
iiclr-17461	418	8	time	time	NOUN
iiclr-17461	418	9	then	then	ADV
iiclr-17461	418	10	appears	appear	VERB
iiclr-17461	418	11	to	to	PART
iiclr-17461	418	12	be	be	AUX
iiclr-17461	418	13	a	a	DET
iiclr-17461	418	14	nice	nice	ADJ
iiclr-17461	418	15	,	,	PUNCT
iiclr-17461	418	16	even	even	ADV
iiclr-17461	418	17	upward	upward	ADJ
iiclr-17461	418	18	slope	slope	NOUN
iiclr-17461	418	19	,	,	PUNCT
iiclr-17461	418	20	instead	instead	ADV
iiclr-17461	418	21	of	of	ADP
iiclr-17461	418	22	a	a	DET
iiclr-17461	418	23	jagged	jagged	ADJ
iiclr-17461	418	24	up	up	ADP
iiclr-17461	418	25	-	-	PUNCT
iiclr-17461	418	26	and	and	CCONJ
iiclr-17461	418	27	-	-	PUNCT
iiclr-17461	418	28	down	down	NOUN
iiclr-17461	418	29	line.1	line.1	PROPN
iiclr-17461	418	30	°	°	ADP
iiclr-17461	418	31	4	4	NUM
iiclr-17461	418	32	the	the	DET
iiclr-17461	418	33	point	point	NOUN
iiclr-17461	418	34	is	be	AUX
iiclr-17461	418	35	that	that	SCONJ
iiclr-17461	418	36	there	there	PRON
iiclr-17461	418	37	is	be	VERB
iiclr-17461	418	38	considerable	considerable	ADJ
iiclr-17461	418	39	room	room	NOUN
iiclr-17461	418	40	to	to	PART
iiclr-17461	418	41	maneuver	maneuver	VERB
iiclr-17461	418	42	,	,	PUNCT
iiclr-17461	418	43	even	even	ADV
iiclr-17461	418	44	within	within	ADP
iiclr-17461	418	45	the	the	DET
iiclr-17461	418	46	confines	confine	NOUN
iiclr-17461	418	47	of	of	ADP
iiclr-17461	418	48	u.s	u.s	PROPN
iiclr-17461	418	49	.	.	PROPN
iiclr-17461	418	50	gaap.1	gaap.1	PROPN
iiclr-17461	418	51	°	°	PROPN
iiclr-17461	418	52	5	5	NUM
iiclr-17461	418	53	the	the	DET
iiclr-17461	418	54	financial	financial	ADJ
iiclr-17461	418	55	statements	statement	NOUN
iiclr-17461	418	56	of	of	ADP
iiclr-17461	418	57	two	two	NUM
iiclr-17461	418	58	u.s	u.s	PROPN
iiclr-17461	418	59	.	.	PROPN
iiclr-17461	418	60	companies	company	NOUN
iiclr-17461	418	61	may	may	AUX
iiclr-17461	418	62	not	not	PART
iiclr-17461	418	63	be	be	AUX
iiclr-17461	418	64	comparable	comparable	ADJ
iiclr-17461	418	65	without	without	ADP
iiclr-17461	418	66	some	some	DET
iiclr-17461	418	67	close	close	ADJ
iiclr-17461	418	68	scrutiny	scrutiny	NOUN
iiclr-17461	418	69	and	and	CCONJ
iiclr-17461	418	70	analysis	analysis	NOUN
iiclr-17461	418	71	of	of	ADP
iiclr-17461	418	72	accounting	accounting	NOUN
iiclr-17461	418	73	estimates	estimate	NOUN
iiclr-17461	418	74	.	.	PUNCT
iiclr-17461	419	1	°	°	ADP
iiclr-17461	419	2	6	6	NUM
iiclr-17461	419	3	the	the	DET
iiclr-17461	419	4	problem	problem	NOUN
iiclr-17461	419	5	of	of	ADP
iiclr-17461	419	6	estimation	estimation	NOUN
iiclr-17461	419	7	is	be	AUX
iiclr-17461	419	8	exaggerated	exaggerate	VERB
iiclr-17461	419	9	even	even	ADV
iiclr-17461	419	10	further	far	ADV
iiclr-17461	419	11	when	when	SCONJ
iiclr-17461	419	12	dealing	deal	VERB
iiclr-17461	419	13	with	with	ADP
iiclr-17461	419	14	foreign	foreign	ADJ
iiclr-17461	419	15	companies	company	NOUN
iiclr-17461	419	16	.	.	PUNCT
iiclr-17461	420	1	it	it	PRON
iiclr-17461	420	2	has	have	AUX
iiclr-17461	420	3	been	be	AUX
iiclr-17461	420	4	noted	note	VERB
iiclr-17461	420	5	that	that	SCONJ
iiclr-17461	420	6	a	a	DET
iiclr-17461	420	7	mechanical	mechanical	ADJ
iiclr-17461	420	8	reconciliation	reconciliation	NOUN
iiclr-17461	420	9	to	to	ADP
iiclr-17461	420	10	u.s	u.s	PROPN
iiclr-17461	420	11	.	.	PROPN
iiclr-17461	420	12	gaap	gaap	PROPN
iiclr-17461	420	13	may	may	AUX
iiclr-17461	420	14	lead	lead	VERB
iiclr-17461	420	15	investors	investor	NOUN
iiclr-17461	420	16	to	to	PART
iiclr-17461	420	17	believe	believe	VERB
iiclr-17461	420	18	that	that	SCONJ
iiclr-17461	420	19	financial	financial	ADJ
iiclr-17461	420	20	statements	statement	NOUN
iiclr-17461	420	21	of	of	ADP
iiclr-17461	420	22	a	a	DET
iiclr-17461	420	23	u.s	u.s	PROPN
iiclr-17461	420	24	.	.	PROPN
iiclr-17461	420	25	and	and	CCONJ
iiclr-17461	420	26	a	a	DET
iiclr-17461	420	27	foreign	foreign	ADJ
iiclr-17461	420	28	company	company	NOUN
iiclr-17461	420	29	are	be	AUX
iiclr-17461	420	30	comparable	comparable	ADJ
iiclr-17461	420	31	simply	simply	ADV
iiclr-17461	420	32	because	because	SCONJ
iiclr-17461	420	33	both	both	DET
iiclr-17461	420	34	companies	company	NOUN
iiclr-17461	420	35	use	use	VERB
iiclr-17461	420	36	u.s	u.s	PROPN
iiclr-17461	420	37	.	.	PROPN
iiclr-17461	420	38	gaap	gaap	PROPN
iiclr-17461	420	39	.	.	PUNCT
iiclr-17461	420	40	'	'	PUNCT
iiclr-17461	421	1	in	in	ADP
iiclr-17461	421	2	fact	fact	NOUN
iiclr-17461	421	3	,	,	PUNCT
iiclr-17461	421	4	to	to	PART
iiclr-17461	421	5	understand	understand	VERB
iiclr-17461	421	6	the	the	DET
iiclr-17461	421	7	true	true	ADJ
iiclr-17461	421	8	financial	financial	ADJ
iiclr-17461	421	9	picture	picture	NOUN
iiclr-17461	421	10	of	of	ADP
iiclr-17461	421	11	a	a	DET
iiclr-17461	421	12	company	company	NOUN
iiclr-17461	421	13	,	,	PUNCT
iiclr-17461	421	14	an	an	DET
iiclr-17461	421	15	investor	investor	NOUN
iiclr-17461	421	16	must	must	AUX
iiclr-17461	421	17	consider	consider	VERB
iiclr-17461	421	18	the	the	DET
iiclr-17461	421	19	legal	legal	ADJ
iiclr-17461	421	20	and	and	CCONJ
iiclr-17461	421	21	regulatory	regulatory	ADJ
iiclr-17461	421	22	environment	environment	NOUN
iiclr-17461	421	23	of	of	ADP
iiclr-17461	421	24	the	the	DET
iiclr-17461	421	25	company	company	NOUN
iiclr-17461	421	26	's	's	PART
iiclr-17461	421	27	home	home	NOUN
iiclr-17461	421	28	country	country	NOUN
iiclr-17461	421	29	in	in	ADP
iiclr-17461	421	30	addition	addition	NOUN
iiclr-17461	421	31	to	to	ADP
iiclr-17461	421	32	the	the	DET
iiclr-17461	421	33	accounting	accounting	NOUN
iiclr-17461	421	34	procedures	procedure	NOUN
iiclr-17461	421	35	used	use	VERB
iiclr-17461	421	36	in	in	ADP
iiclr-17461	421	37	preparing	prepare	VERB
iiclr-17461	421	38	the	the	DET
iiclr-17461	421	39	financial	financial	ADJ
iiclr-17461	421	40	statements	statement	NOUN
iiclr-17461	421	41	.	.	PUNCT
iiclr-17461	421	42	0	0	PUNCT
iiclr-17461	422	1	in	in	ADP
iiclr-17461	422	2	this	this	DET
iiclr-17461	422	3	way	way	NOUN
iiclr-17461	422	4	,	,	PUNCT
iiclr-17461	422	5	forced	force	VERB
iiclr-17461	422	6	reconciliation	reconciliation	NOUN
iiclr-17461	422	7	to	to	ADP
iiclr-17461	422	8	u.s	u.s	PROPN
iiclr-17461	422	9	.	.	PROPN
iiclr-17461	422	10	gaap	gaap	PROPN
iiclr-17461	422	11	may	may	AUX
iiclr-17461	422	12	actually	actually	ADV
iiclr-17461	422	13	mislead	mislead	VERB
iiclr-17461	422	14	investors	investor	NOUN
iiclr-17461	422	15	in	in	ADP
iiclr-17461	422	16	foreign	foreign	ADJ
iiclr-17461	422	17	stock	stock	NOUN
iiclr-17461	422	18	.	.	PUNCT
iiclr-17461	423	1	if	if	SCONJ
iiclr-17461	423	2	u.s	u.s	PROPN
iiclr-17461	423	3	.	.	PROPN
iiclr-17461	423	4	gaap	gaap	PROPN
iiclr-17461	423	5	reconciliation	reconciliation	NOUN
iiclr-17461	423	6	is	be	AUX
iiclr-17461	423	7	misleading	mislead	VERB
iiclr-17461	423	8	investors	investor	NOUN
iiclr-17461	423	9	,	,	PUNCT
iiclr-17461	423	10	the	the	DET
iiclr-17461	423	11	sec	sec	PROPN
iiclr-17461	423	12	's	's	PART
iiclr-17461	423	13	stringent	stringent	ADJ
iiclr-17461	423	14	reporting	reporting	NOUN
iiclr-17461	423	15	requirements	requirement	NOUN
iiclr-17461	423	16	serve	serve	VERB
iiclr-17461	423	17	no	no	DET
iiclr-17461	423	18	purpose	purpose	NOUN
iiclr-17461	423	19	.	.	PUNCT
iiclr-17461	424	1	c.	c.	NOUN
iiclr-17461	425	1	the	the	DET
iiclr-17461	425	2	value	value	NOUN
iiclr-17461	425	3	of	of	ADP
iiclr-17461	425	4	u.s	u.s	PROPN
iiclr-17461	425	5	.	.	PROPN
iiclr-17461	425	6	gaap	gaap	PROPN
iiclr-17461	425	7	to	to	ADP
iiclr-17461	425	8	investors	investor	NOUN
iiclr-17461	425	9	is	be	AUX
iiclr-17461	425	10	questionable	questionable	ADJ
iiclr-17461	425	11	the	the	DET
iiclr-17461	425	12	amount	amount	NOUN
iiclr-17461	425	13	of	of	ADP
iiclr-17461	425	14	value	value	NOUN
iiclr-17461	425	15	investors	investor	NOUN
iiclr-17461	425	16	place	place	VERB
iiclr-17461	425	17	on	on	ADP
iiclr-17461	425	18	u.s	u.s	PROPN
iiclr-17461	425	19	.	.	PROPN
iiclr-17461	425	20	gaap	gaap	PROPN
iiclr-17461	425	21	is	be	AUX
iiclr-17461	425	22	questionable	questionable	ADJ
iiclr-17461	425	23	.	.	PUNCT
iiclr-17461	426	1	if	if	SCONJ
iiclr-17461	426	2	investors	investor	NOUN
iiclr-17461	426	3	truly	truly	ADV
iiclr-17461	426	4	valued	value	VERB
iiclr-17461	426	5	the	the	DET
iiclr-17461	426	6	additional	additional	ADJ
iiclr-17461	426	7	information	information	NOUN
iiclr-17461	426	8	contained	contain	VERB
iiclr-17461	426	9	within	within	ADP
iiclr-17461	426	10	u.s	u.s	PROPN
iiclr-17461	426	11	.	.	PROPN
iiclr-17461	426	12	gaap	gaap	PROPN
iiclr-17461	426	13	,	,	PUNCT
iiclr-17461	426	14	they	they	PRON
iiclr-17461	426	15	should	should	AUX
iiclr-17461	426	16	be	be	AUX
iiclr-17461	426	17	willing	willing	ADJ
iiclr-17461	426	18	to	to	PART
iiclr-17461	426	19	pay	pay	VERB
iiclr-17461	426	20	a	a	DET
iiclr-17461	426	21	premium	premium	NOUN
iiclr-17461	426	22	for	for	ADP
iiclr-17461	426	23	stocks	stock	NOUN
iiclr-17461	426	24	issued	issue	VERB
iiclr-17461	426	25	in	in	ADP
iiclr-17461	426	26	conformity	conformity	NOUN
iiclr-17461	426	27	with	with	ADP
iiclr-17461	426	28	u.s	u.s	PROPN
iiclr-17461	426	29	.	.	PROPN
iiclr-17461	426	30	gaap	gaap	PROPN
iiclr-17461	426	31	.	.	PUNCT
iiclr-17461	427	1	suppose	suppose	VERB
iiclr-17461	427	2	the	the	DET
iiclr-17461	427	3	existence	existence	NOUN
iiclr-17461	427	4	of	of	ADP
iiclr-17461	427	5	a	a	DET
iiclr-17461	427	6	share	share	NOUN
iiclr-17461	427	7	of	of	ADP
iiclr-17461	427	8	stock	stock	NOUN
iiclr-17461	427	9	from	from	ADP
iiclr-17461	427	10	two	two	NUM
iiclr-17461	427	11	identical	identical	ADJ
iiclr-17461	427	12	companies	company	NOUN
iiclr-17461	427	13	.	.	PUNCT
iiclr-17461	428	1	further	far	ADV
iiclr-17461	428	2	assume	assume	VERB
iiclr-17461	428	3	that	that	SCONJ
iiclr-17461	428	4	one	one	NUM
iiclr-17461	428	5	company	company	NOUN
iiclr-17461	428	6	uses	use	VERB
iiclr-17461	428	7	ias	ia	NOUN
iiclr-17461	428	8	and	and	CCONJ
iiclr-17461	428	9	the	the	DET
iiclr-17461	428	10	other	other	ADJ
iiclr-17461	428	11	uses	use	VERB
iiclr-17461	428	12	u.s	u.s	PROPN
iiclr-17461	428	13	.	.	PROPN
iiclr-17461	428	14	gaap	gaap	PROPN
iiclr-17461	428	15	.	.	PUNCT
iiclr-17461	429	1	if	if	SCONJ
iiclr-17461	429	2	investors	investor	NOUN
iiclr-17461	429	3	place	place	VERB
iiclr-17461	429	4	more	more	ADJ
iiclr-17461	429	5	value	value	NOUN
iiclr-17461	429	6	on	on	ADP
iiclr-17461	429	7	u.s	u.s	PROPN
iiclr-17461	429	8	.	.	PROPN
iiclr-17461	429	9	gaap	gaap	PROPN
iiclr-17461	429	10	than	than	ADP
iiclr-17461	429	11	ias	ias	PROPN
iiclr-17461	429	12	,	,	PUNCT
iiclr-17461	429	13	we	we	PRON
iiclr-17461	429	14	would	would	AUX
iiclr-17461	429	15	expect	expect	VERB
iiclr-17461	429	16	that	that	SCONJ
iiclr-17461	429	17	the	the	DET
iiclr-17461	429	18	share	share	NOUN
iiclr-17461	429	19	of	of	ADP
iiclr-17461	429	20	stock	stock	NOUN
iiclr-17461	429	21	from	from	ADP
iiclr-17461	429	22	the	the	DET
iiclr-17461	429	23	company	company	NOUN
iiclr-17461	429	24	using	use	VERB
iiclr-17461	429	25	u.s	u.s	PROPN
iiclr-17461	429	26	.	.	PROPN
iiclr-17461	429	27	gaap	gaap	PROPN
iiclr-17461	429	28	would	would	AUX
iiclr-17461	429	29	sell	sell	VERB
iiclr-17461	429	30	at	at	ADP
iiclr-17461	429	31	a	a	DET
iiclr-17461	429	32	higher	high	ADJ
iiclr-17461	429	33	price	price	NOUN
iiclr-17461	429	34	than	than	ADP
iiclr-17461	429	35	the	the	DET
iiclr-17461	429	36	company	company	NOUN
iiclr-17461	429	37	using	use	VERB
iiclr-17461	429	38	ias	ias	PROPN
iiclr-17461	429	39	.	.	PUNCT
iiclr-17461	430	1	however	however	ADV
iiclr-17461	430	2	,	,	PUNCT
iiclr-17461	430	3	there	there	PRON
iiclr-17461	430	4	is	be	VERB
iiclr-17461	430	5	no	no	DET
iiclr-17461	430	6	evidence	evidence	NOUN
iiclr-17461	430	7	that	that	SCONJ
iiclr-17461	430	8	the	the	DET
iiclr-17461	430	9	additional	additional	ADJ
iiclr-17461	430	10	disclosures	disclosure	NOUN
iiclr-17461	430	11	required	require	VERB
iiclr-17461	430	12	under	under	ADP
iiclr-17461	430	13	u.s	u.s	PROPN
iiclr-17461	430	14	.	.	PROPN
iiclr-17461	430	15	gaap	gaap	PROPN
iiclr-17461	430	16	have	have	AUX
iiclr-17461	430	17	any	any	DET
iiclr-17461	430	18	effect	effect	NOUN
iiclr-17461	430	19	on	on	ADP
iiclr-17461	430	20	the	the	DET
iiclr-17461	430	21	value	value	NOUN
iiclr-17461	430	22	(	(	PUNCT
iiclr-17461	430	23	i.e.	i.e.	X
iiclr-17461	430	24	,	,	PUNCT
iiclr-17461	430	25	the	the	DET
iiclr-17461	430	26	price	price	NOUN
iiclr-17461	430	27	)	)	PUNCT
iiclr-17461	430	28	of	of	ADP
iiclr-17461	430	29	the	the	DET
iiclr-17461	430	30	stock	stock	NOUN
iiclr-17461	430	31	.	.	PUNCT
iiclr-17461	430	32	"	"	PUNCT
iiclr-17461	431	1	°	°	CCONJ
iiclr-17461	431	2	if	if	SCONJ
iiclr-17461	431	3	the	the	DET
iiclr-17461	431	4	stock	stock	NOUN
iiclr-17461	431	5	price	price	NOUN
iiclr-17461	431	6	does	do	AUX
iiclr-17461	431	7	not	not	PART
iiclr-17461	431	8	increase	increase	VERB
iiclr-17461	431	9	with	with	ADP
iiclr-17461	431	10	the	the	DET
iiclr-17461	431	11	additional	additional	ADJ
iiclr-17461	431	12	disclosures	disclosure	NOUN
iiclr-17461	431	13	required	require	VERB
iiclr-17461	431	14	under	under	ADP
iiclr-17461	431	15	u.s	u.s	PROPN
iiclr-17461	431	16	.	.	PROPN
iiclr-17461	431	17	gaap	gaap	PROPN
iiclr-17461	431	18	,	,	PUNCT
iiclr-17461	431	19	perhaps	perhaps	ADV
iiclr-17461	431	20	this	this	PRON
iiclr-17461	431	21	suggests	suggests	AUX
iiclr-17461	431	22	that	that	SCONJ
iiclr-17461	431	23	investors	investor	NOUN
iiclr-17461	431	24	do	do	AUX
iiclr-17461	431	25	not	not	PART
iiclr-17461	431	26	value	value	VERB
iiclr-17461	431	27	the	the	DET
iiclr-17461	431	28	additional	additional	ADJ
iiclr-17461	431	29	104	104	NUM
iiclr-17461	431	30	.	.	PUNCT
iiclr-17461	432	1	see	see	VERB
iiclr-17461	432	2	randall	randall	PROPN
iiclr-17461	432	3	smith	smith	PROPN
iiclr-17461	432	4	et	et	PROPN
iiclr-17461	432	5	al	al	PROPN
iiclr-17461	432	6	.	.	PROPN
iiclr-17461	432	7	,	,	PUNCT
iiclr-17461	432	8	how	how	SCONJ
iiclr-17461	432	9	general	general	ADJ
iiclr-17461	432	10	electric	electric	NOUN
iiclr-17461	432	11	damps	damp	VERB
iiclr-17461	432	12	fluctuations	fluctuation	NOUN
iiclr-17461	432	13	in	in	ADP
iiclr-17461	432	14	its	its	PRON
iiclr-17461	432	15	annual	annual	ADJ
iiclr-17461	432	16	earning	earning	NOUN
iiclr-17461	432	17	,	,	PUNCT
iiclr-17461	432	18	wallst	wallst	NOUN
iiclr-17461	432	19	.	.	PUNCT
iiclr-17461	433	1	j.	j.	PROPN
iiclr-17461	433	2	,	,	PUNCT
iiclr-17461	433	3	nov	nov	PROPN
iiclr-17461	433	4	.	.	PROPN
iiclr-17461	433	5	3	3	NUM
iiclr-17461	433	6	,	,	PUNCT
iiclr-17461	433	7	1994	1994	NUM
iiclr-17461	433	8	,	,	PUNCT
iiclr-17461	433	9	at	at	ADP
iiclr-17461	433	10	al	al	PROPN
iiclr-17461	433	11	.	.	PROPN
iiclr-17461	433	12	105	105	NUM
iiclr-17461	433	13	.	.	PUNCT
iiclr-17461	434	1	see	see	VERB
iiclr-17461	434	2	cochrane	cochrane	PROPN
iiclr-17461	434	3	,	,	PUNCT
iiclr-17461	434	4	supra	supra	PROPN
iiclr-17461	434	5	note	note	NOUN
iiclr-17461	434	6	30	30	NUM
iiclr-17461	434	7	,	,	PUNCT
iiclr-17461	434	8	at	at	ADP
iiclr-17461	434	9	s65	s65	NOUN
iiclr-17461	434	10	-	-	PUNCT
iiclr-17461	434	11	66	66	NUM
iiclr-17461	434	12	.	.	PUNCT
iiclr-17461	435	1	106	106	NUM
iiclr-17461	435	2	.	.	PUNCT
iiclr-17461	436	1	see	see	VERB
iiclr-17461	436	2	i	i	PRON
iiclr-17461	436	3	d.	d.	PROPN
iiclr-17461	436	4	107	107	PROPN
iiclr-17461	436	5	.	.	PUNCT
iiclr-17461	437	1	see	see	VERB
iiclr-17461	437	2	i	i	PRON
iiclr-17461	437	3	d.	d.	PROPN
iiclr-17461	437	4	at	at	ADP
iiclr-17461	437	5	s66	s66	NOUN
iiclr-17461	437	6	.	.	PUNCT
iiclr-17461	438	1	demmo	demmo	PROPN
iiclr-17461	438	2	,	,	PUNCT
iiclr-17461	438	3	supra	supra	ADJ
iiclr-17461	438	4	note	note	NOUN
iiclr-17461	438	5	2	2	NUM
iiclr-17461	438	6	,	,	PUNCT
iiclr-17461	438	7	at	at	ADP
iiclr-17461	438	8	714	714	NUM
iiclr-17461	438	9	-	-	SYM
iiclr-17461	438	10	715	715	NUM
iiclr-17461	438	11	.	.	PUNCT
iiclr-17461	438	12	108	108	NUM
iiclr-17461	438	13	.	.	PUNCT
iiclr-17461	439	1	see	see	VERB
iiclr-17461	439	2	cochrane	cochrane	PROPN
iiclr-17461	439	3	,	,	PUNCT
iiclr-17461	439	4	supra	supra	PROPN
iiclr-17461	439	5	note	note	NOUN
iiclr-17461	439	6	30	30	NUM
iiclr-17461	439	7	,	,	PUNCT
iiclr-17461	439	8	at	at	ADP
iiclr-17461	439	9	s66	s66	NOUN
iiclr-17461	439	10	.	.	PUNCT
iiclr-17461	440	1	109	109	NUM
iiclr-17461	440	2	.	.	PUNCT
iiclr-17461	440	3	see	see	VERB
iiclr-17461	440	4	i	i	PRON
iiclr-17461	440	5	d.	d.	PROPN
iiclr-17461	440	6	at	at	ADP
iiclr-17461	440	7	s62	s62	NOUN
iiclr-17461	440	8	.	.	PUNCT
iiclr-17461	441	1	see	see	VERB
iiclr-17461	441	2	also	also	ADV
iiclr-17461	441	3	edward	edward	PROPN
iiclr-17461	441	4	f.	f.	PROPN
iiclr-17461	441	5	greene	greene	PROPN
iiclr-17461	441	6	et	et	PROPN
iiclr-17461	441	7	al	al	PROPN
iiclr-17461	441	8	.	.	PROPN
iiclr-17461	441	9	,	,	PUNCT
iiclr-17461	441	10	hegemony	hegemony	NOUN
iiclr-17461	441	11	or	or	CCONJ
iiclr-17461	441	12	deference	deference	NOUN
iiclr-17461	441	13	:	:	PUNCT
iiclr-17461	441	14	u.s	u.s	PROPN
iiclr-17461	441	15	.	.	PROPN
iiclr-17461	441	16	disclosure	disclosure	NOUN
iiclr-17461	441	17	requirements	requirement	NOUN
iiclr-17461	441	18	in	in	ADP
iiclr-17461	441	19	the	the	DET
iiclr-17461	441	20	international	international	ADJ
iiclr-17461	441	21	capital	capital	NOUN
iiclr-17461	441	22	markets	market	NOUN
iiclr-17461	441	23	,	,	PUNCT
iiclr-17461	441	24	50	50	NUM
iiclr-17461	441	25	bus	bus	NOUN
iiclr-17461	441	26	.	.	PUNCT
iiclr-17461	442	1	law	law	NOUN
iiclr-17461	442	2	.	.	PUNCT
iiclr-17461	443	1	413	413	NUM
iiclr-17461	443	2	,	,	PUNCT
iiclr-17461	443	3	432	432	NUM
iiclr-17461	443	4	(	(	PUNCT
iiclr-17461	443	5	1995	1995	NUM
iiclr-17461	443	6	)	)	PUNCT
iiclr-17461	443	7	.	.	PUNCT
iiclr-17461	444	1	1998	1998	NUM
iiclr-17461	444	2	]	]	X
iiclr-17461	444	3	ind	ind	NOUN
iiclr-17461	444	4	.	.	PUNCT
iiclr-17461	445	1	int'l	int'l	PROPN
iiclr-17461	445	2	&	&	CCONJ
iiclr-17461	445	3	comp	comp	PROPN
iiclr-17461	445	4	.	.	PUNCT
iiclr-17461	446	1	l.	l.	PROPN
iiclr-17461	446	2	rev	rev	PROPN
iiclr-17461	446	3	.	.	PROPN
iiclr-17461	446	4	disclosures	disclosure	NOUN
iiclr-17461	446	5	.	.	PUNCT
iiclr-17461	446	6	"	"	PUNCT
iiclr-17461	447	1	0	0	NUM
iiclr-17461	448	1	in	in	ADP
iiclr-17461	448	2	fact	fact	NOUN
iiclr-17461	448	3	,	,	PUNCT
iiclr-17461	448	4	u.s	u.s	PROPN
iiclr-17461	448	5	.	.	PROPN
iiclr-17461	448	6	investment	investment	NOUN
iiclr-17461	448	7	analysts	analyst	NOUN
iiclr-17461	448	8	who	who	PRON
iiclr-17461	448	9	follow	follow	VERB
iiclr-17461	448	10	foreign	foreign	ADJ
iiclr-17461	448	11	companies	company	NOUN
iiclr-17461	448	12	rely	rely	VERB
iiclr-17461	448	13	mostly	mostly	ADV
iiclr-17461	448	14	on	on	ADP
iiclr-17461	448	15	the	the	DET
iiclr-17461	448	16	financial	financial	ADJ
iiclr-17461	448	17	statements	statement	NOUN
iiclr-17461	448	18	prepared	prepare	VERB
iiclr-17461	448	19	under	under	ADP
iiclr-17461	448	20	the	the	DET
iiclr-17461	448	21	company	company	NOUN
iiclr-17461	448	22	's	's	PART
iiclr-17461	448	23	home	home	NOUN
iiclr-17461	448	24	country	country	NOUN
iiclr-17461	448	25	accounting	account	VERB
iiclr-17461	448	26	.	.	PUNCT
iiclr-17461	448	27	'	'	PUNCT
iiclr-17461	449	1	if	if	SCONJ
iiclr-17461	449	2	the	the	DET
iiclr-17461	449	3	investors	investor	NOUN
iiclr-17461	449	4	and	and	CCONJ
iiclr-17461	449	5	analysts	analyst	NOUN
iiclr-17461	449	6	do	do	AUX
iiclr-17461	449	7	not	not	PART
iiclr-17461	449	8	value	value	VERB
iiclr-17461	449	9	the	the	DET
iiclr-17461	449	10	additional	additional	ADJ
iiclr-17461	449	11	disclosures	disclosure	NOUN
iiclr-17461	449	12	,	,	PUNCT
iiclr-17461	449	13	then	then	ADV
iiclr-17461	449	14	it	it	PRON
iiclr-17461	449	15	seems	seem	VERB
iiclr-17461	449	16	useless	useless	ADJ
iiclr-17461	449	17	to	to	PART
iiclr-17461	449	18	require	require	VERB
iiclr-17461	449	19	companies	company	NOUN
iiclr-17461	449	20	to	to	PART
iiclr-17461	449	21	reconcile	reconcile	VERB
iiclr-17461	449	22	with	with	ADP
iiclr-17461	449	23	u.s	u.s	PROPN
iiclr-17461	449	24	.	.	PROPN
iiclr-17461	449	25	gaap	gaap	PROPN
iiclr-17461	449	26	.	.	PUNCT
iiclr-17461	450	1	because	because	SCONJ
iiclr-17461	450	2	investors	investor	NOUN
iiclr-17461	450	3	do	do	AUX
iiclr-17461	450	4	not	not	PART
iiclr-17461	450	5	value	value	VERB
iiclr-17461	450	6	u.s	u.s	PROPN
iiclr-17461	450	7	.	.	PROPN
iiclr-17461	450	8	gaap	gaap	PROPN
iiclr-17461	450	9	disclosures	disclosure	NOUN
iiclr-17461	450	10	,	,	PUNCT
iiclr-17461	450	11	the	the	DET
iiclr-17461	450	12	sec	sec	PROPN
iiclr-17461	450	13	should	should	AUX
iiclr-17461	450	14	allow	allow	VERB
iiclr-17461	450	15	foreign	foreign	ADJ
iiclr-17461	450	16	companies	company	NOUN
iiclr-17461	450	17	to	to	PART
iiclr-17461	450	18	prepare	prepare	VERB
iiclr-17461	450	19	financial	financial	ADJ
iiclr-17461	450	20	statements	statement	NOUN
iiclr-17461	450	21	using	use	VERB
iiclr-17461	450	22	ias	ias	PROPN
iiclr-17461	450	23	.	.	PUNCT
iiclr-17461	451	1	u.s	u.s	PROPN
iiclr-17461	451	2	.	.	PROPN
iiclr-17461	451	3	investors	investor	NOUN
iiclr-17461	451	4	have	have	AUX
iiclr-17461	451	5	also	also	ADV
iiclr-17461	451	6	demonstrated	demonstrate	VERB
iiclr-17461	451	7	apathy	apathy	NOUN
iiclr-17461	451	8	towards	towards	ADP
iiclr-17461	451	9	u.s	u.s	PROPN
iiclr-17461	451	10	.	.	PROPN
iiclr-17461	451	11	gaap	gaap	PROPN
iiclr-17461	451	12	by	by	ADP
iiclr-17461	451	13	purchasing	purchase	VERB
iiclr-17461	451	14	foreign	foreign	ADJ
iiclr-17461	451	15	stocks	stock	NOUN
iiclr-17461	451	16	through	through	ADP
iiclr-17461	451	17	other	other	ADJ
iiclr-17461	451	18	exchanges	exchange	NOUN
iiclr-17461	451	19	.	.	PUNCT
iiclr-17461	452	1	in	in	ADP
iiclr-17461	452	2	fact	fact	NOUN
iiclr-17461	452	3	,	,	PUNCT
iiclr-17461	452	4	americans	americans	PROPN
iiclr-17461	452	5	are	be	AUX
iiclr-17461	452	6	turning	turn	VERB
iiclr-17461	452	7	in	in	ADP
iiclr-17461	452	8	record	record	NOUN
iiclr-17461	452	9	numbers	number	NOUN
iiclr-17461	452	10	to	to	ADP
iiclr-17461	452	11	foreign	foreign	ADJ
iiclr-17461	452	12	markets	market	NOUN
iiclr-17461	452	13	for	for	ADP
iiclr-17461	452	14	investment	investment	NOUN
iiclr-17461	452	15	opportunities	opportunity	NOUN
iiclr-17461	452	16	.	.	PUNCT
iiclr-17461	453	1	2	2	NUM
iiclr-17461	453	2	during	during	ADP
iiclr-17461	453	3	the	the	DET
iiclr-17461	453	4	mid-1980s	mid-1980	NOUN
iiclr-17461	453	5	,	,	PUNCT
iiclr-17461	453	6	american	american	ADJ
iiclr-17461	453	7	investors	investor	NOUN
iiclr-17461	453	8	purchased	purchase	VERB
iiclr-17461	453	9	approximately	approximately	ADV
iiclr-17461	453	10	two	two	NUM
iiclr-17461	453	11	billion	billion	NUM
iiclr-17461	453	12	dollars	dollar	NOUN
iiclr-17461	453	13	of	of	ADP
iiclr-17461	453	14	foreign	foreign	ADJ
iiclr-17461	453	15	securities	security	NOUN
iiclr-17461	453	16	a	a	DET
iiclr-17461	453	17	year	year	NOUN
iiclr-17461	453	18	.	.	PUNCT
iiclr-17461	453	19	"	"	PUNCT
iiclr-17461	454	1	3	3	NUM
iiclr-17461	454	2	by	by	ADP
iiclr-17461	454	3	contrast	contrast	NOUN
iiclr-17461	454	4	,	,	PUNCT
iiclr-17461	454	5	american	american	ADJ
iiclr-17461	454	6	investors	investor	NOUN
iiclr-17461	454	7	now	now	ADV
iiclr-17461	454	8	purchase	purchase	VERB
iiclr-17461	454	9	in	in	ADP
iiclr-17461	454	10	excess	excess	NOUN
iiclr-17461	454	11	of	of	ADP
iiclr-17461	454	12	two	two	NUM
iiclr-17461	454	13	billion	billion	NUM
iiclr-17461	454	14	dollars	dollar	NOUN
iiclr-17461	454	15	of	of	ADP
iiclr-17461	454	16	foreign	foreign	ADJ
iiclr-17461	454	17	stocks	stock	NOUN
iiclr-17461	454	18	a	a	DET
iiclr-17461	454	19	week	week	NOUN
iiclr-17461	454	20	.	.	PUNCT
iiclr-17461	454	21	"	"	PUNCT
iiclr-17461	455	1	4	4	NUM
iiclr-17461	455	2	this	this	PRON
iiclr-17461	455	3	suggests	suggest	VERB
iiclr-17461	455	4	that	that	SCONJ
iiclr-17461	455	5	americans	americans	PROPN
iiclr-17461	455	6	are	be	AUX
iiclr-17461	455	7	willing	willing	ADJ
iiclr-17461	455	8	to	to	PART
iiclr-17461	455	9	forgo	forgo	VERB
iiclr-17461	455	10	the	the	DET
iiclr-17461	455	11	extra	extra	ADJ
iiclr-17461	455	12	"	"	PUNCT
iiclr-17461	455	13	protections	protection	NOUN
iiclr-17461	455	14	"	"	PUNCT
iiclr-17461	455	15	of	of	ADP
iiclr-17461	455	16	u.s	u.s	PROPN
iiclr-17461	455	17	.	.	PROPN
iiclr-17461	455	18	gaap	gaap	PROPN
iiclr-17461	455	19	to	to	PART
iiclr-17461	455	20	gain	gain	VERB
iiclr-17461	455	21	access	access	NOUN
iiclr-17461	455	22	to	to	ADP
iiclr-17461	455	23	stocks	stock	NOUN
iiclr-17461	455	24	of	of	ADP
iiclr-17461	455	25	foreign	foreign	ADJ
iiclr-17461	455	26	companies	company	NOUN
iiclr-17461	455	27	.	.	PUNCT
iiclr-17461	455	28	"	"	PUNCT
iiclr-17461	456	1	5	5	NUM
iiclr-17461	456	2	thus	thus	ADV
iiclr-17461	456	3	,	,	PUNCT
iiclr-17461	456	4	the	the	DET
iiclr-17461	456	5	sec	sec	PROPN
iiclr-17461	456	6	's	's	PART
iiclr-17461	456	7	attempts	attempt	NOUN
iiclr-17461	456	8	to	to	PART
iiclr-17461	456	9	protect	protect	VERB
iiclr-17461	456	10	u.s	u.s	PROPN
iiclr-17461	456	11	.	.	PROPN
iiclr-17461	456	12	investors	investor	NOUN
iiclr-17461	456	13	through	through	ADP
iiclr-17461	456	14	the	the	DET
iiclr-17461	456	15	disclosures	disclosure	NOUN
iiclr-17461	456	16	of	of	ADP
iiclr-17461	456	17	u.s	u.s	PROPN
iiclr-17461	456	18	.	.	PROPN
iiclr-17461	456	19	gaap	gaap	PROPN
iiclr-17461	456	20	can	can	AUX
iiclr-17461	456	21	best	well	ADV
iiclr-17461	456	22	be	be	AUX
iiclr-17461	456	23	described	describe	VERB
iiclr-17461	456	24	as	as	ADP
iiclr-17461	456	25	a	a	DET
iiclr-17461	456	26	"	"	PUNCT
iiclr-17461	456	27	victory	victory	NOUN
iiclr-17461	456	28	of	of	ADP
iiclr-17461	456	29	theory	theory	NOUN
iiclr-17461	456	30	over	over	ADP
iiclr-17461	456	31	practice	practice	NOUN
iiclr-17461	456	32	.	.	PUNCT
iiclr-17461	457	1	"	"	PUNCT
iiclr-17461	457	2	"	"	PUNCT
iiclr-17461	457	3	6	6	NUM
iiclr-17461	457	4	in	in	ADP
iiclr-17461	457	5	this	this	DET
iiclr-17461	457	6	regard	regard	NOUN
iiclr-17461	457	7	,	,	PUNCT
iiclr-17461	457	8	the	the	DET
iiclr-17461	457	9	sec	sec	PROPN
iiclr-17461	457	10	's	's	PART
iiclr-17461	457	11	stringent	stringent	ADJ
iiclr-17461	457	12	reporting	reporting	NOUN
iiclr-17461	457	13	requirements	requirement	NOUN
iiclr-17461	457	14	actually	actually	ADV
iiclr-17461	457	15	harm	harm	VERB
iiclr-17461	457	16	u.s	u.s	PROPN
iiclr-17461	457	17	.	.	PROPN
iiclr-17461	457	18	investors	investor	NOUN
iiclr-17461	457	19	.	.	PUNCT
iiclr-17461	458	1	in	in	ADP
iiclr-17461	458	2	order	order	NOUN
iiclr-17461	458	3	to	to	PART
iiclr-17461	458	4	gain	gain	VERB
iiclr-17461	458	5	access	access	NOUN
iiclr-17461	458	6	to	to	ADP
iiclr-17461	458	7	foreign	foreign	ADJ
iiclr-17461	458	8	stocks	stock	NOUN
iiclr-17461	458	9	,	,	PUNCT
iiclr-17461	458	10	u.s	u.s	PROPN
iiclr-17461	458	11	.	.	PROPN
iiclr-17461	458	12	investors	investor	NOUN
iiclr-17461	458	13	are	be	AUX
iiclr-17461	458	14	forced	force	VERB
iiclr-17461	458	15	into	into	ADP
iiclr-17461	458	16	foreign	foreign	ADJ
iiclr-17461	458	17	markets	market	NOUN
iiclr-17461	458	18	and	and	CCONJ
iiclr-17461	458	19	denied	deny	VERB
iiclr-17461	458	20	the	the	DET
iiclr-17461	458	21	lower	low	ADJ
iiclr-17461	458	22	transaction	transaction	NOUN
iiclr-17461	458	23	costs	cost	NOUN
iiclr-17461	458	24	and	and	CCONJ
iiclr-17461	458	25	greater	great	ADJ
iiclr-17461	458	26	liquidity	liquidity	NOUN
iiclr-17461	458	27	of	of	ADP
iiclr-17461	458	28	the	the	DET
iiclr-17461	458	29	u.s	u.s	PROPN
iiclr-17461	458	30	.	.	PROPN
iiclr-17461	458	31	markets	market	NOUN
iiclr-17461	458	32	.	.	PUNCT
iiclr-17461	458	33	'	'	PUNCT
iiclr-17461	459	1	philip	philip	PROPN
iiclr-17461	459	2	r.	r.	PROPN
iiclr-17461	459	3	lochner	lochner	PROPN
iiclr-17461	459	4	jr	jr	PROPN
iiclr-17461	459	5	.	.	PROPN
iiclr-17461	459	6	,	,	PUNCT
iiclr-17461	459	7	former	former	ADJ
iiclr-17461	459	8	commissioner	commissioner	NOUN
iiclr-17461	459	9	of	of	ADP
iiclr-17461	459	10	the	the	DET
iiclr-17461	459	11	sec	sec	PROPN
iiclr-17461	459	12	,	,	PUNCT
iiclr-17461	459	13	has	have	AUX
iiclr-17461	459	14	admitted	admit	VERB
iiclr-17461	459	15	that	that	SCONJ
iiclr-17461	459	16	"	"	PUNCT
iiclr-17461	459	17	many	many	ADJ
iiclr-17461	459	18	sec	sec	PROPN
iiclr-17461	459	19	rules	rule	NOUN
iiclr-17461	459	20	are	be	AUX
iiclr-17461	459	21	arbitrary	arbitrary	ADJ
iiclr-17461	459	22	and	and	CCONJ
iiclr-17461	459	23	were	be	AUX
iiclr-17461	459	24	written	write	VERB
iiclr-17461	459	25	in	in	ADP
iiclr-17461	459	26	an	an	DET
iiclr-17461	459	27	era	era	NOUN
iiclr-17461	459	28	when	when	SCONJ
iiclr-17461	459	29	u.s	u.s	PROPN
iiclr-17461	459	30	.	.	PROPN
iiclr-17461	459	31	securities	security	NOUN
iiclr-17461	459	32	markets	market	NOUN
iiclr-17461	459	33	could	could	AUX
iiclr-17461	459	34	exist	exist	VERB
iiclr-17461	459	35	in	in	ADP
iiclr-17461	459	36	splendid	splendid	ADJ
iiclr-17461	459	37	isolation	isolation	NOUN
iiclr-17461	459	38	.	.	PUNCT
iiclr-17461	459	39	.	.	PUNCT
iiclr-17461	459	40	.	.	PUNCT
iiclr-17461	459	41	.	.	PUNCT
iiclr-17461	460	1	the	the	DET
iiclr-17461	460	2	fact	fact	NOUN
iiclr-17461	460	3	is	be	AUX
iiclr-17461	460	4	that	that	SCONJ
iiclr-17461	460	5	u.s	u.s	PROPN
iiclr-17461	460	6	.	.	PROPN
iiclr-17461	460	7	citizens	citizen	NOUN
iiclr-17461	460	8	buy	buy	VERB
iiclr-17461	460	9	foreign	foreign	ADJ
iiclr-17461	460	10	stocks	stock	NOUN
iiclr-17461	460	11	anyway	anyway	ADV
iiclr-17461	460	12	,	,	PUNCT
iiclr-17461	460	13	they	they	PRON
iiclr-17461	460	14	just	just	ADV
iiclr-17461	460	15	do	do	VERB
iiclr-17461	460	16	so	so	ADV
iiclr-17461	460	17	.	.	PUNCT
iiclr-17461	460	18	.	.	PUNCT
iiclr-17461	461	1	.at	.at	PUNCT
iiclr-17461	462	1	greater	great	ADJ
iiclr-17461	462	2	cost	cost	NOUN
iiclr-17461	462	3	than	than	SCONJ
iiclr-17461	462	4	if	if	SCONJ
iiclr-17461	462	5	those	those	DET
iiclr-17461	462	6	foreign	foreign	ADJ
iiclr-17461	462	7	securities	security	NOUN
iiclr-17461	462	8	could	could	AUX
iiclr-17461	462	9	be	be	AUX
iiclr-17461	462	10	bought	buy	VERB
iiclr-17461	462	11	here	here	ADV
iiclr-17461	462	12	.	.	PUNCT
iiclr-17461	463	1	"	"	PUNCT
iiclr-17461	463	2	"	"	PUNCT
iiclr-17461	463	3	'	'	PUNCT
iiclr-17461	463	4	if	if	SCONJ
iiclr-17461	463	5	americans	americans	PROPN
iiclr-17461	463	6	are	be	AUX
iiclr-17461	463	7	purchasing	purchase	VERB
iiclr-17461	463	8	foreign	foreign	ADJ
iiclr-17461	463	9	stocks	stock	NOUN
iiclr-17461	463	10	through	through	ADP
iiclr-17461	463	11	overseas	overseas	ADJ
iiclr-17461	463	12	markets	market	NOUN
iiclr-17461	463	13	anyway	anyway	ADV
iiclr-17461	463	14	,	,	PUNCT
iiclr-17461	463	15	why	why	SCONJ
iiclr-17461	463	16	not	not	PART
iiclr-17461	463	17	simply	simply	ADV
iiclr-17461	463	18	make	make	VERB
iiclr-17461	463	19	accommodations	accommodation	NOUN
iiclr-17461	463	20	to	to	PART
iiclr-17461	463	21	allow	allow	VERB
iiclr-17461	463	22	them	they	PRON
iiclr-17461	463	23	to	to	PART
iiclr-17461	463	24	purchase	purchase	VERB
iiclr-17461	463	25	these	these	DET
iiclr-17461	463	26	same	same	ADJ
iiclr-17461	463	27	stocks	stock	NOUN
iiclr-17461	463	28	through	through	ADP
iiclr-17461	463	29	u.s	u.s	PROPN
iiclr-17461	463	30	.	.	PROPN
iiclr-17461	463	31	markets	market	NOUN
iiclr-17461	463	32	?	?	PUNCT
iiclr-17461	464	1	if	if	SCONJ
iiclr-17461	464	2	the	the	DET
iiclr-17461	464	3	sec	sec	PROPN
iiclr-17461	464	4	fails	fail	VERB
iiclr-17461	464	5	to	to	PART
iiclr-17461	464	6	recognize	recognize	VERB
iiclr-17461	464	7	ias	ia	NOUN
iiclr-17461	464	8	as	as	ADP
iiclr-17461	464	9	a	a	DET
iiclr-17461	464	10	substitute	substitute	NOUN
iiclr-17461	464	11	for	for	ADP
iiclr-17461	464	12	u.s	u.s	PROPN
iiclr-17461	464	13	.	.	PROPN
iiclr-17461	464	14	gaap	gaap	PROPN
iiclr-17461	464	15	,	,	PUNCT
iiclr-17461	464	16	american	american	ADJ
iiclr-17461	464	17	capital	capital	NOUN
iiclr-17461	464	18	will	will	AUX
iiclr-17461	464	19	continue	continue	VERB
iiclr-17461	464	20	to	to	PART
iiclr-17461	464	21	flow	flow	VERB
iiclr-17461	464	22	into	into	ADP
iiclr-17461	464	23	foreign	foreign	ADJ
iiclr-17461	464	24	capital	capital	NOUN
iiclr-17461	464	25	markets	market	NOUN
iiclr-17461	464	26	.	.	PUNCT
iiclr-17461	465	1	meanwhile	meanwhile	ADV
iiclr-17461	465	2	,	,	PUNCT
iiclr-17461	465	3	u.s	u.s	PROPN
iiclr-17461	465	4	.	.	PROPN
iiclr-17461	465	5	stock	stock	NOUN
iiclr-17461	465	6	exchanges	exchange	NOUN
iiclr-17461	465	7	will	will	AUX
iiclr-17461	465	8	be	be	AUX
iiclr-17461	465	9	prevented	prevent	VERB
iiclr-17461	465	10	from	from	ADP
iiclr-17461	465	11	competing	compete	VERB
iiclr-17461	465	12	in	in	ADP
iiclr-17461	465	13	a	a	DET
iiclr-17461	465	14	service	service	NOUN
iiclr-17461	465	15	where	where	SCONJ
iiclr-17461	465	16	their	their	PRON
iiclr-17461	465	17	competitive	competitive	ADJ
iiclr-17461	465	18	advantage	advantage	NOUN
iiclr-17461	465	19	is	be	AUX
iiclr-17461	465	20	undisputed	undisputed	ADJ
iiclr-17461	465	21	.	.	PUNCT
iiclr-17461	465	22	"	"	PUNCT
iiclr-17461	466	1	9	9	NUM
iiclr-17461	466	2	110	110	NUM
iiclr-17461	466	3	.	.	PUNCT
iiclr-17461	467	1	see	see	VERB
iiclr-17461	467	2	greene	greene	PROPN
iiclr-17461	467	3	et	et	PROPN
iiclr-17461	467	4	al	al	PROPN
iiclr-17461	467	5	.	.	PROPN
iiclr-17461	467	6	,	,	PUNCT
iiclr-17461	467	7	supra	supra	PROPN
iiclr-17461	467	8	note	note	PROPN
iiclr-17461	467	9	109	109	NUM
iiclr-17461	467	10	,	,	PUNCT
iiclr-17461	467	11	at	at	ADP
iiclr-17461	467	12	432	432	NUM
iiclr-17461	467	13	.	.	PUNCT
iiclr-17461	468	1	111	111	NUM
iiclr-17461	468	2	.	.	PUNCT
iiclr-17461	469	1	see	see	VERB
iiclr-17461	469	2	cochrane	cochrane	PROPN
iiclr-17461	469	3	,	,	PUNCT
iiclr-17461	469	4	supra	supra	PROPN
iiclr-17461	469	5	note	note	NOUN
iiclr-17461	469	6	30	30	NUM
iiclr-17461	469	7	,	,	PUNCT
iiclr-17461	469	8	at	at	ADP
iiclr-17461	469	9	s62	s62	NOUN
iiclr-17461	469	10	.	.	PUNCT
iiclr-17461	470	1	112	112	NUM
iiclr-17461	470	2	.	.	PUNCT
iiclr-17461	471	1	see	see	VERB
iiclr-17461	471	2	schneider	schneider	NOUN
iiclr-17461	471	3	,	,	PUNCT
iiclr-17461	471	4	supra	supra	PROPN
iiclr-17461	471	5	note	note	PROPN
iiclr-17461	471	6	33	33	NUM
iiclr-17461	471	7	,	,	PUNCT
iiclr-17461	471	8	at	at	ADP
iiclr-17461	471	9	327	327	NUM
iiclr-17461	471	10	-	-	SYM
iiclr-17461	471	11	29	29	NUM
iiclr-17461	471	12	.	.	PUNCT
iiclr-17461	471	13	113	113	NUM
iiclr-17461	471	14	.	.	PUNCT
iiclr-17461	472	1	see	see	VERB
iiclr-17461	472	2	cohen	cohen	PROPN
iiclr-17461	472	3	,	,	PUNCT
iiclr-17461	472	4	supra	supra	PROPN
iiclr-17461	472	5	note	note	PROPN
iiclr-17461	472	6	20	20	NUM
iiclr-17461	472	7	,	,	PUNCT
iiclr-17461	472	8	at	at	ADP
iiclr-17461	472	9	491	491	NUM
iiclr-17461	472	10	.	.	PUNCT
iiclr-17461	473	1	114	114	NUM
iiclr-17461	473	2	.	.	PUNCT
iiclr-17461	474	1	see	see	VERB
iiclr-17461	474	2	i	i	PRON
iiclr-17461	474	3	d.	d.	PROPN
iiclr-17461	474	4	115	115	NUM
iiclr-17461	474	5	.	.	PUNCT
iiclr-17461	475	1	william	william	PROPN
iiclr-17461	475	2	c.	c.	PROPN
iiclr-17461	475	3	freund	freund	PROPN
iiclr-17461	475	4	,	,	PUNCT
iiclr-17461	475	5	that	that	SCONJ
iiclr-17461	475	6	trade	trade	NOUN
iiclr-17461	475	7	obstacle	obstacle	NOUN
iiclr-17461	475	8	,	,	PUNCT
iiclr-17461	475	9	wall	wall	PROPN
iiclr-17461	475	10	st	st	PROPN
iiclr-17461	475	11	.	.	PROPN
iiclr-17461	475	12	j.	j.	PROPN
iiclr-17461	475	13	,	,	PUNCT
iiclr-17461	475	14	aug	aug	PROPN
iiclr-17461	475	15	.	.	PROPN
iiclr-17461	475	16	27	27	NUM
iiclr-17461	475	17	,	,	PUNCT
iiclr-17461	475	18	1993	1993	NUM
iiclr-17461	475	19	,	,	PUNCT
iiclr-17461	475	20	at	at	ADP
iiclr-17461	475	21	a6	a6	NOUN
iiclr-17461	475	22	,	,	PUNCT
iiclr-17461	475	23	available	available	ADJ
iiclr-17461	475	24	in	in	ADP
iiclr-17461	475	25	1993	1993	NUM
iiclr-17461	475	26	wl	wl	NOUN
iiclr-17461	475	27	-	-	PUNCT
iiclr-17461	475	28	wsj681776	wsj681776	NOUN
iiclr-17461	475	29	.	.	PUNCT
iiclr-17461	476	1	116	116	NUM
iiclr-17461	476	2	.	.	PUNCT
iiclr-17461	477	1	i	i	PRON
iiclr-17461	477	2	d.	d.	PROPN
iiclr-17461	477	3	117	117	NUM
iiclr-17461	477	4	.	.	PUNCT
iiclr-17461	478	1	see	see	VERB
iiclr-17461	478	2	i	i	PRON
iiclr-17461	478	3	d.	d.	PROPN
iiclr-17461	478	4	see	see	VERB
iiclr-17461	478	5	also	also	ADV
iiclr-17461	478	6	demmo	demmo	ADJ
iiclr-17461	478	7	,	,	PUNCT
iiclr-17461	478	8	supra	supra	ADJ
iiclr-17461	478	9	note	note	NOUN
iiclr-17461	478	10	2	2	NUM
iiclr-17461	478	11	,	,	PUNCT
iiclr-17461	478	12	at	at	ADP
iiclr-17461	478	13	713	713	NUM
iiclr-17461	478	14	.	.	PUNCT
iiclr-17461	479	1	118	118	NUM
iiclr-17461	479	2	.	.	PUNCT
iiclr-17461	480	1	freund	freund	PROPN
iiclr-17461	480	2	,	,	PUNCT
iiclr-17461	480	3	supra	supra	PROPN
iiclr-17461	480	4	note	note	NOUN
iiclr-17461	480	5	115	115	NUM
iiclr-17461	480	6	,	,	PUNCT
iiclr-17461	480	7	at	at	ADP
iiclr-17461	480	8	a6	a6	NOUN
iiclr-17461	480	9	(	(	PUNCT
iiclr-17461	480	10	quoting	quote	VERB
iiclr-17461	480	11	former	former	ADJ
iiclr-17461	480	12	sec	sec	PROPN
iiclr-17461	480	13	commissioner	commissioner	NOUN
iiclr-17461	480	14	philip	philip	PROPN
iiclr-17461	480	15	r.	r.	PROPN
iiclr-17461	480	16	lochner	lochner	PROPN
iiclr-17461	480	17	,	,	PUNCT
iiclr-17461	480	18	jr	jr	PROPN
iiclr-17461	480	19	.	.	PUNCT
iiclr-17461	480	20	)	)	PUNCT
iiclr-17461	480	21	.	.	PUNCT
iiclr-17461	481	1	119	119	X
iiclr-17461	481	2	.	.	PUNCT
iiclr-17461	482	1	see	see	VERB
iiclr-17461	482	2	i	i	PRON
iiclr-17461	482	3	d.	d.	PROPN
iiclr-17461	483	1	[	[	X
iiclr-17461	483	2	vol	vol	NOUN
iiclr-17461	483	3	.	.	PUNCT
iiclr-17461	483	4	9:1	9:1	NUM
iiclr-17461	483	5	international	international	ADJ
iiclr-17461	483	6	accounting	accounting	NOUN
iiclr-17461	483	7	standards	standard	NOUN
iiclr-17461	483	8	d.	d.	PROPN
iiclr-17461	483	9	other	other	ADJ
iiclr-17461	483	10	alternatives	alternative	NOUN
iiclr-17461	483	11	the	the	DET
iiclr-17461	483	12	sec	sec	PROPN
iiclr-17461	483	13	may	may	AUX
iiclr-17461	483	14	choose	choose	VERB
iiclr-17461	483	15	from	from	ADP
iiclr-17461	483	16	several	several	ADJ
iiclr-17461	483	17	other	other	ADJ
iiclr-17461	483	18	alternatives	alternative	NOUN
iiclr-17461	483	19	to	to	PART
iiclr-17461	483	20	solve	solve	VERB
iiclr-17461	483	21	the	the	DET
iiclr-17461	483	22	crossborder	crossborder	NOUN
iiclr-17461	483	23	offering	offer	VERB
iiclr-17461	483	24	dilemma	dilemma	NOUN
iiclr-17461	483	25	.	.	PUNCT
iiclr-17461	484	1	aside	aside	ADV
iiclr-17461	484	2	from	from	ADP
iiclr-17461	484	3	the	the	DET
iiclr-17461	484	4	adoption	adoption	NOUN
iiclr-17461	484	5	of	of	ADP
iiclr-17461	484	6	the	the	DET
iiclr-17461	484	7	iasc	iasc	PROPN
iiclr-17461	484	8	's	's	PART
iiclr-17461	484	9	proposals	proposal	NOUN
iiclr-17461	484	10	,	,	PUNCT
iiclr-17461	484	11	stock	stock	NOUN
iiclr-17461	484	12	exchange	exchange	NOUN
iiclr-17461	484	13	officials	official	NOUN
iiclr-17461	484	14	have	have	AUX
iiclr-17461	484	15	suggested	suggest	VERB
iiclr-17461	484	16	another	another	DET
iiclr-17461	484	17	,	,	PUNCT
iiclr-17461	484	18	more	more	ADV
iiclr-17461	484	19	limited	limited	ADJ
iiclr-17461	484	20	alternative	alternative	NOUN
iiclr-17461	484	21	which	which	PRON
iiclr-17461	484	22	would	would	AUX
iiclr-17461	484	23	allow	allow	VERB
iiclr-17461	484	24	foreign	foreign	ADJ
iiclr-17461	484	25	companies	company	NOUN
iiclr-17461	484	26	increased	increase	VERB
iiclr-17461	484	27	access	access	NOUN
iiclr-17461	484	28	to	to	ADP
iiclr-17461	484	29	u.s	u.s	PROPN
iiclr-17461	484	30	.	.	PROPN
iiclr-17461	484	31	capital	capital	NOUN
iiclr-17461	484	32	markets	market	NOUN
iiclr-17461	484	33	.	.	PUNCT
iiclr-17461	485	1	the	the	DET
iiclr-17461	485	2	first	first	ADJ
iiclr-17461	485	3	of	of	ADP
iiclr-17461	485	4	these	these	DET
iiclr-17461	485	5	options	option	NOUN
iiclr-17461	485	6	is	be	AUX
iiclr-17461	485	7	to	to	PART
iiclr-17461	485	8	exempt	exempt	VERB
iiclr-17461	485	9	special	special	ADJ
iiclr-17461	485	10	"	"	PUNCT
iiclr-17461	485	11	world	world	NOUN
iiclr-17461	485	12	class	class	NOUN
iiclr-17461	485	13	"	"	PUNCT
iiclr-17461	485	14	companies.120	companies.120	NOUN
iiclr-17461	485	15	these	these	DET
iiclr-17461	485	16	companies	company	NOUN
iiclr-17461	485	17	would	would	AUX
iiclr-17461	485	18	need	need	VERB
iiclr-17461	485	19	to	to	PART
iiclr-17461	485	20	meet	meet	VERB
iiclr-17461	485	21	certain	certain	ADJ
iiclr-17461	485	22	guidelines	guideline	NOUN
iiclr-17461	485	23	in	in	ADP
iiclr-17461	485	24	order	order	NOUN
iiclr-17461	485	25	to	to	PART
iiclr-17461	485	26	be	be	AUX
iiclr-17461	485	27	exempt	exempt	ADJ
iiclr-17461	485	28	from	from	ADP
iiclr-17461	485	29	the	the	DET
iiclr-17461	485	30	requirement	requirement	NOUN
iiclr-17461	485	31	that	that	SCONJ
iiclr-17461	485	32	they	they	PRON
iiclr-17461	485	33	reconcile	reconcile	VERB
iiclr-17461	485	34	their	their	PRON
iiclr-17461	485	35	financial	financial	ADJ
iiclr-17461	485	36	statements	statement	NOUN
iiclr-17461	485	37	to	to	ADP
iiclr-17461	485	38	u.s	u.s	PROPN
iiclr-17461	485	39	.	.	PROPN
iiclr-17461	485	40	gaap	gaap	PROPN
iiclr-17461	485	41	.	.	PUNCT
iiclr-17461	486	1	these	these	DET
iiclr-17461	486	2	companies	company	NOUN
iiclr-17461	486	3	would	would	AUX
iiclr-17461	486	4	still	still	ADV
iiclr-17461	486	5	be	be	AUX
iiclr-17461	486	6	required	require	VERB
iiclr-17461	486	7	to	to	PART
iiclr-17461	486	8	provide	provide	VERB
iiclr-17461	486	9	an	an	DET
iiclr-17461	486	10	explanation	explanation	NOUN
iiclr-17461	486	11	of	of	ADP
iiclr-17461	486	12	the	the	DET
iiclr-17461	486	13	differences	difference	NOUN
iiclr-17461	486	14	between	between	ADP
iiclr-17461	486	15	u.s	u.s	PROPN
iiclr-17461	486	16	.	.	PROPN
iiclr-17461	486	17	gaap	gaap	PROPN
iiclr-17461	486	18	and	and	CCONJ
iiclr-17461	486	19	the	the	DET
iiclr-17461	486	20	accounting	accounting	NOUN
iiclr-17461	486	21	standards	standard	NOUN
iiclr-17461	486	22	used	use	VERB
iiclr-17461	486	23	in	in	ADP
iiclr-17461	486	24	their	their	PRON
iiclr-17461	486	25	financial	financial	ADJ
iiclr-17461	486	26	statements.121	statements.121	NOUN
iiclr-17461	486	27	for	for	ADP
iiclr-17461	486	28	example	example	NOUN
iiclr-17461	486	29	,	,	PUNCT
iiclr-17461	486	30	the	the	DET
iiclr-17461	486	31	nyse	nyse	PROPN
iiclr-17461	486	32	has	have	AUX
iiclr-17461	486	33	proposed	propose	VERB
iiclr-17461	486	34	that	that	SCONJ
iiclr-17461	486	35	companies	company	NOUN
iiclr-17461	486	36	with	with	ADP
iiclr-17461	486	37	revenues	revenue	NOUN
iiclr-17461	486	38	in	in	ADP
iiclr-17461	486	39	excess	excess	NOUN
iiclr-17461	486	40	of	of	ADP
iiclr-17461	486	41	five	five	NUM
iiclr-17461	486	42	billion	billion	NUM
iiclr-17461	486	43	dollars	dollar	NOUN
iiclr-17461	486	44	be	be	AUX
iiclr-17461	486	45	exempt	exempt	ADJ
iiclr-17461	486	46	from	from	ADP
iiclr-17461	486	47	the	the	DET
iiclr-17461	486	48	u.s	u.s	PROPN
iiclr-17461	486	49	.	.	PROPN
iiclr-17461	486	50	gaap	gaap	PROPN
iiclr-17461	486	51	reconciliation	reconciliation	NOUN
iiclr-17461	486	52	requirement	requirement	NOUN
iiclr-17461	486	53	.	.	PUNCT
iiclr-17461	486	54	'	'	PUNCT
iiclr-17461	487	1	m	m	VERB
iiclr-17461	487	2	a	a	DET
iiclr-17461	487	3	second	second	ADJ
iiclr-17461	487	4	alternative	alternative	NOUN
iiclr-17461	487	5	would	would	AUX
iiclr-17461	487	6	be	be	AUX
iiclr-17461	487	7	to	to	PART
iiclr-17461	487	8	exempt	exempt	VERB
iiclr-17461	487	9	all	all	DET
iiclr-17461	487	10	companies	company	NOUN
iiclr-17461	487	11	with	with	ADP
iiclr-17461	487	12	weekly	weekly	ADJ
iiclr-17461	487	13	trading	trading	NOUN
iiclr-17461	487	14	volumes	volume	NOUN
iiclr-17461	487	15	of	of	ADP
iiclr-17461	487	16	at	at	ADV
iiclr-17461	487	17	least	least	ADV
iiclr-17461	487	18	one	one	NUM
iiclr-17461	487	19	million	million	NUM
iiclr-17461	487	20	dollars	dollar	NOUN
iiclr-17461	487	21	or	or	CCONJ
iiclr-17461	487	22	200,000	200,000	NUM
iiclr-17461	487	23	shares	share	NOUN
iiclr-17461	487	24	.	.	PUNCT
iiclr-17461	488	1	23	23	NUM
iiclr-17461	489	1	in	in	ADP
iiclr-17461	489	2	order	order	NOUN
iiclr-17461	489	3	to	to	PART
iiclr-17461	489	4	protect	protect	VERB
iiclr-17461	489	5	investors	investor	NOUN
iiclr-17461	489	6	,	,	PUNCT
iiclr-17461	489	7	companies	company	NOUN
iiclr-17461	489	8	that	that	PRON
iiclr-17461	489	9	qualify	qualify	VERB
iiclr-17461	489	10	for	for	ADP
iiclr-17461	489	11	world	world	NOUN
iiclr-17461	489	12	-	-	PUNCT
iiclr-17461	489	13	class	class	NOUN
iiclr-17461	489	14	status	status	NOUN
iiclr-17461	489	15	would	would	AUX
iiclr-17461	489	16	either	either	CCONJ
iiclr-17461	489	17	be	be	AUX
iiclr-17461	489	18	listed	list	VERB
iiclr-17461	489	19	on	on	ADP
iiclr-17461	489	20	a	a	DET
iiclr-17461	489	21	separate	separate	ADJ
iiclr-17461	489	22	table	table	NOUN
iiclr-17461	489	23	apart	apart	ADV
iiclr-17461	489	24	from	from	ADP
iiclr-17461	489	25	other	other	ADJ
iiclr-17461	489	26	companies	company	NOUN
iiclr-17461	489	27	or	or	CCONJ
iiclr-17461	489	28	marked	mark	VERB
iiclr-17461	489	29	with	with	ADP
iiclr-17461	489	30	an	an	DET
iiclr-17461	489	31	asterisk	asterisk	NOUN
iiclr-17461	489	32	.	.	PUNCT
iiclr-17461	490	1	"2	"2	VERB
iiclr-17461	490	2	this	this	DET
iiclr-17461	490	3	separate	separate	ADJ
iiclr-17461	490	4	listing	listing	NOUN
iiclr-17461	490	5	would	would	AUX
iiclr-17461	490	6	alert	alert	VERB
iiclr-17461	490	7	investors	investor	NOUN
iiclr-17461	490	8	that	that	SCONJ
iiclr-17461	490	9	world	world	NOUN
iiclr-17461	490	10	-	-	PUNCT
iiclr-17461	490	11	class	class	NOUN
iiclr-17461	490	12	companies	company	NOUN
iiclr-17461	490	13	use	use	VERB
iiclr-17461	490	14	different	different	ADJ
iiclr-17461	490	15	accounting	accounting	NOUN
iiclr-17461	490	16	standards	standard	NOUN
iiclr-17461	490	17	.	.	PUNCT
iiclr-17461	491	1	"2	"2	VERB
iiclr-17461	491	2	the	the	DET
iiclr-17461	491	3	world	world	NOUN
iiclr-17461	491	4	-	-	PUNCT
iiclr-17461	491	5	class	class	NOUN
iiclr-17461	491	6	proposal	proposal	NOUN
iiclr-17461	491	7	would	would	AUX
iiclr-17461	491	8	at	at	ADV
iiclr-17461	491	9	least	least	ADJ
iiclr-17461	491	10	give	give	VERB
iiclr-17461	491	11	some	some	PRON
iiclr-17461	491	12	of	of	ADP
iiclr-17461	491	13	the	the	DET
iiclr-17461	491	14	larger	large	ADJ
iiclr-17461	491	15	,	,	PUNCT
iiclr-17461	491	16	more	more	ADV
iiclr-17461	491	17	prestigious	prestigious	ADJ
iiclr-17461	491	18	foreign	foreign	ADJ
iiclr-17461	491	19	companies	company	NOUN
iiclr-17461	491	20	easier	easy	ADJ
iiclr-17461	491	21	access	access	NOUN
iiclr-17461	491	22	to	to	ADP
iiclr-17461	491	23	u.s	u.s	PROPN
iiclr-17461	491	24	.	.	PROPN
iiclr-17461	491	25	capital	capital	NOUN
iiclr-17461	491	26	markets	market	NOUN
iiclr-17461	491	27	.	.	PUNCT
iiclr-17461	492	1	however	however	ADV
iiclr-17461	492	2	,	,	PUNCT
iiclr-17461	492	3	the	the	DET
iiclr-17461	492	4	world	world	NOUN
iiclr-17461	492	5	-	-	PUNCT
iiclr-17461	492	6	class	class	NOUN
iiclr-17461	492	7	proposal	proposal	NOUN
iiclr-17461	492	8	is	be	AUX
iiclr-17461	492	9	too	too	ADV
iiclr-17461	492	10	limited	limited	ADJ
iiclr-17461	492	11	in	in	ADP
iiclr-17461	492	12	scope	scope	NOUN
iiclr-17461	492	13	to	to	PART
iiclr-17461	492	14	effectively	effectively	ADV
iiclr-17461	492	15	allow	allow	VERB
iiclr-17461	492	16	foreign	foreign	ADJ
iiclr-17461	492	17	companies	company	NOUN
iiclr-17461	492	18	to	to	PART
iiclr-17461	492	19	access	access	VERB
iiclr-17461	492	20	u.s	u.s	PROPN
iiclr-17461	492	21	.	.	PROPN
iiclr-17461	492	22	capital	capital	NOUN
iiclr-17461	492	23	markets	market	NOUN
iiclr-17461	492	24	.	.	PUNCT
iiclr-17461	493	1	currently	currently	ADV
iiclr-17461	493	2	,	,	PUNCT
iiclr-17461	493	3	only	only	ADV
iiclr-17461	493	4	about	about	ADV
iiclr-17461	493	5	200	200	NUM
iiclr-17461	493	6	foreign	foreign	ADJ
iiclr-17461	493	7	companies	company	NOUN
iiclr-17461	493	8	would	would	AUX
iiclr-17461	493	9	qualify	qualify	VERB
iiclr-17461	493	10	for	for	ADP
iiclr-17461	493	11	world	world	NOUN
iiclr-17461	493	12	-	-	PUNCT
iiclr-17461	493	13	class	class	NOUN
iiclr-17461	493	14	status	status	NOUN
iiclr-17461	493	15	.	.	PUNCT
iiclr-17461	493	16	'	'	PUNCT
iiclr-17461	494	1	1	1	NUM
iiclr-17461	494	2	even	even	ADV
iiclr-17461	494	3	if	if	SCONJ
iiclr-17461	494	4	the	the	DET
iiclr-17461	494	5	world	world	NOUN
iiclr-17461	494	6	-	-	PUNCT
iiclr-17461	494	7	class	class	NOUN
iiclr-17461	494	8	proposal	proposal	NOUN
iiclr-17461	494	9	is	be	AUX
iiclr-17461	494	10	accepted	accept	VERB
iiclr-17461	494	11	,	,	PUNCT
iiclr-17461	494	12	there	there	PRON
iiclr-17461	494	13	are	be	VERB
iiclr-17461	494	14	still	still	ADV
iiclr-17461	494	15	in	in	ADP
iiclr-17461	494	16	excess	excess	NOUN
iiclr-17461	494	17	of	of	ADP
iiclr-17461	494	18	1800	1800	NUM
iiclr-17461	494	19	foreign	foreign	ADJ
iiclr-17461	494	20	companies	company	NOUN
iiclr-17461	494	21	who	who	PRON
iiclr-17461	494	22	will	will	AUX
iiclr-17461	494	23	continue	continue	VERB
iiclr-17461	494	24	to	to	PART
iiclr-17461	494	25	be	be	AUX
iiclr-17461	494	26	denied	deny	VERB
iiclr-17461	494	27	access	access	NOUN
iiclr-17461	494	28	to	to	ADP
iiclr-17461	494	29	u.s	u.s	PROPN
iiclr-17461	494	30	.	.	PROPN
iiclr-17461	494	31	capital	capital	NOUN
iiclr-17461	494	32	markets	market	NOUN
iiclr-17461	494	33	.	.	PUNCT
iiclr-17461	495	1	the	the	DET
iiclr-17461	495	2	world	world	NOUN
iiclr-17461	495	3	-	-	PUNCT
iiclr-17461	495	4	class	class	NOUN
iiclr-17461	495	5	company	company	NOUN
iiclr-17461	495	6	proposal	proposal	NOUN
iiclr-17461	495	7	does	do	VERB
iiclr-17461	495	8	little	little	ADJ
iiclr-17461	495	9	to	to	PART
iiclr-17461	495	10	allow	allow	VERB
iiclr-17461	495	11	smaller	small	ADJ
iiclr-17461	495	12	foreign	foreign	ADJ
iiclr-17461	495	13	companies	company	NOUN
iiclr-17461	495	14	increased	increase	VERB
iiclr-17461	495	15	access	access	NOUN
iiclr-17461	495	16	to	to	ADP
iiclr-17461	495	17	u.s	u.s	PROPN
iiclr-17461	495	18	.	.	PROPN
iiclr-17461	495	19	capital	capital	NOUN
iiclr-17461	495	20	markets	market	NOUN
iiclr-17461	495	21	.	.	PUNCT
iiclr-17461	496	1	it	it	PRON
iiclr-17461	496	2	would	would	AUX
iiclr-17461	496	3	seem	seem	VERB
iiclr-17461	496	4	that	that	SCONJ
iiclr-17461	496	5	smaller	small	ADJ
iiclr-17461	496	6	companies	company	NOUN
iiclr-17461	496	7	would	would	AUX
iiclr-17461	496	8	have	have	VERB
iiclr-17461	496	9	at	at	ADV
iiclr-17461	496	10	least	least	ADJ
iiclr-17461	496	11	as	as	ADV
iiclr-17461	496	12	great	great	ADJ
iiclr-17461	496	13	a	a	DET
iiclr-17461	496	14	need	need	NOUN
iiclr-17461	496	15	for	for	ADP
iiclr-17461	496	16	u.s	u.s	PROPN
iiclr-17461	496	17	.	.	PROPN
iiclr-17461	496	18	capital	capital	NOUN
iiclr-17461	496	19	in	in	ADP
iiclr-17461	496	20	order	order	NOUN
iiclr-17461	496	21	to	to	PART
iiclr-17461	496	22	increase	increase	VERB
iiclr-17461	496	23	their	their	PRON
iiclr-17461	496	24	prospects	prospect	NOUN
iiclr-17461	496	25	for	for	ADP
iiclr-17461	496	26	growth	growth	NOUN
iiclr-17461	496	27	.	.	PUNCT
iiclr-17461	497	1	another	another	DET
iiclr-17461	497	2	alternative	alternative	NOUN
iiclr-17461	497	3	available	available	ADJ
iiclr-17461	497	4	to	to	ADP
iiclr-17461	497	5	the	the	DET
iiclr-17461	497	6	sec	sec	PROPN
iiclr-17461	497	7	is	be	AUX
iiclr-17461	497	8	to	to	PART
iiclr-17461	497	9	simply	simply	ADV
iiclr-17461	497	10	maintain	maintain	VERB
iiclr-17461	497	11	the	the	DET
iiclr-17461	497	12	status	status	NOUN
iiclr-17461	497	13	quo	quo	NOUN
iiclr-17461	497	14	and	and	CCONJ
iiclr-17461	497	15	continue	continue	VERB
iiclr-17461	497	16	to	to	PART
iiclr-17461	497	17	force	force	VERB
iiclr-17461	497	18	foreign	foreign	ADJ
iiclr-17461	497	19	issuers	issuer	NOUN
iiclr-17461	497	20	to	to	PART
iiclr-17461	497	21	reconcile	reconcile	VERB
iiclr-17461	497	22	their	their	PRON
iiclr-17461	497	23	financial	financial	ADJ
iiclr-17461	497	24	statements	statement	NOUN
iiclr-17461	497	25	to	to	ADP
iiclr-17461	497	26	u.s	u.s	PROPN
iiclr-17461	497	27	.	.	PROPN
iiclr-17461	497	28	gaap	gaap	PROPN
iiclr-17461	497	29	.	.	PUNCT
iiclr-17461	498	1	this	this	DET
iiclr-17461	498	2	viewpoint	viewpoint	NOUN
iiclr-17461	498	3	is	be	AUX
iiclr-17461	498	4	founded	found	VERB
iiclr-17461	498	5	,	,	PUNCT
iiclr-17461	498	6	at	at	ADP
iiclr-17461	498	7	least	least	ADJ
iiclr-17461	498	8	partially	partially	ADV
iiclr-17461	498	9	,	,	PUNCT
iiclr-17461	498	10	on	on	ADP
iiclr-17461	498	11	the	the	DET
iiclr-17461	498	12	notion	notion	NOUN
iiclr-17461	498	13	that	that	SCONJ
iiclr-17461	498	14	the	the	DET
iiclr-17461	498	15	allure	allure	NOUN
iiclr-17461	498	16	of	of	ADP
iiclr-17461	498	17	the	the	DET
iiclr-17461	498	18	u.s	u.s	PROPN
iiclr-17461	498	19	.	.	PROPN
iiclr-17461	498	20	capital	capital	NOUN
iiclr-17461	498	21	markets	market	NOUN
iiclr-17461	498	22	is	be	AUX
iiclr-17461	498	23	so	so	ADV
iiclr-17461	498	24	great	great	ADJ
iiclr-17461	498	25	that	that	SCONJ
iiclr-17461	498	26	foreign	foreign	ADJ
iiclr-17461	498	27	120	120	NUM
iiclr-17461	498	28	.	.	PUNCT
iiclr-17461	499	1	cochrane	cochrane	PROPN
iiclr-17461	499	2	,	,	PUNCT
iiclr-17461	499	3	supra	supra	PROPN
iiclr-17461	499	4	note	note	NOUN
iiclr-17461	499	5	30	30	NUM
iiclr-17461	499	6	,	,	PUNCT
iiclr-17461	499	7	at	at	ADP
iiclr-17461	499	8	s63	s63	NOUN
iiclr-17461	499	9	.	.	PUNCT
iiclr-17461	500	1	121	121	NUM
iiclr-17461	500	2	.	.	PUNCT
iiclr-17461	501	1	see	see	VERB
iiclr-17461	501	2	i	i	PRON
iiclr-17461	501	3	d.	d.	PROPN
iiclr-17461	501	4	122	122	NUM
iiclr-17461	501	5	.	.	PUNCT
iiclr-17461	502	1	see	see	VERB
iiclr-17461	502	2	i	i	PRON
iiclr-17461	502	3	d.	d.	PROPN
iiclr-17461	502	4	123	123	NUM
iiclr-17461	502	5	.	.	PUNCT
iiclr-17461	503	1	see	see	VERB
iiclr-17461	503	2	i	i	PRON
iiclr-17461	503	3	d.	d.	PROPN
iiclr-17461	503	4	124	124	NUM
iiclr-17461	503	5	.	.	PUNCT
iiclr-17461	504	1	see	see	VERB
iiclr-17461	504	2	freund	freund	PROPN
iiclr-17461	504	3	,	,	PUNCT
iiclr-17461	504	4	supra	supra	PROPN
iiclr-17461	504	5	note	note	NOUN
iiclr-17461	504	6	115	115	NUM
iiclr-17461	504	7	,	,	PUNCT
iiclr-17461	504	8	at	at	ADP
iiclr-17461	504	9	a6	a6	NOUN
iiclr-17461	504	10	.	.	PUNCT
iiclr-17461	505	1	125	125	NUM
iiclr-17461	505	2	.	.	PUNCT
iiclr-17461	505	3	see	see	VERB
iiclr-17461	505	4	i	i	PRON
iiclr-17461	505	5	d.	d.	PROPN
iiclr-17461	505	6	126	126	NUM
iiclr-17461	505	7	.	.	PUNCT
iiclr-17461	506	1	see	see	VERB
iiclr-17461	506	2	sherbet	sherbet	NOUN
iiclr-17461	506	3	,	,	PUNCT
iiclr-17461	506	4	supra	supra	PROPN
iiclr-17461	506	5	note	note	NOUN
iiclr-17461	506	6	3	3	NUM
iiclr-17461	506	7	,	,	PUNCT
iiclr-17461	506	8	at	at	ADP
iiclr-17461	506	9	888	888	NUM
iiclr-17461	506	10	.	.	NOUN
iiclr-17461	506	11	1998	1998	NUM
iiclr-17461	506	12	]	]	X
iiclr-17461	507	1	ind	ind	NOUN
iiclr-17461	507	2	.	.	PUNCT
iiclr-17461	508	1	int'l	int'l	PROPN
iiclr-17461	508	2	&	&	CCONJ
iiclr-17461	508	3	comp	comp	PROPN
iiclr-17461	508	4	.	.	PUNCT
iiclr-17461	509	1	l.	l.	PROPN
iiclr-17461	509	2	rev	rev	PROPN
iiclr-17461	509	3	.	.	PROPN
iiclr-17461	510	1	companies	company	NOUN
iiclr-17461	510	2	will	will	AUX
iiclr-17461	510	3	eventually	eventually	ADV
iiclr-17461	510	4	give	give	VERB
iiclr-17461	510	5	in	in	ADP
iiclr-17461	510	6	and	and	CCONJ
iiclr-17461	510	7	comply	comply	VERB
iiclr-17461	510	8	with	with	ADP
iiclr-17461	510	9	u.s	u.s	PROPN
iiclr-17461	510	10	.	.	PROPN
iiclr-17461	510	11	securities	security	NOUN
iiclr-17461	510	12	regulations	regulation	NOUN
iiclr-17461	510	13	.	.	PUNCT
iiclr-17461	511	1	27	27	NUM
iiclr-17461	511	2	this	this	DET
iiclr-17461	511	3	perspective	perspective	NOUN
iiclr-17461	511	4	seems	seem	VERB
iiclr-17461	511	5	unnecessarily	unnecessarily	ADV
iiclr-17461	511	6	rigid	rigid	ADJ
iiclr-17461	511	7	,	,	PUNCT
iiclr-17461	511	8	as	as	ADV
iiclr-17461	511	9	well	well	ADV
iiclr-17461	511	10	as	as	ADP
iiclr-17461	511	11	shortsighted	shortsighted	ADJ
iiclr-17461	511	12	.	.	PUNCT
iiclr-17461	512	1	'28	'28	NUM
iiclr-17461	513	1	it	it	PRON
iiclr-17461	513	2	may	may	AUX
iiclr-17461	513	3	appear	appear	VERB
iiclr-17461	513	4	that	that	SCONJ
iiclr-17461	513	5	the	the	DET
iiclr-17461	513	6	sec	sec	PROPN
iiclr-17461	513	7	is	be	AUX
iiclr-17461	513	8	simply	simply	ADV
iiclr-17461	513	9	playing	play	VERB
iiclr-17461	513	10	the	the	DET
iiclr-17461	513	11	role	role	NOUN
iiclr-17461	513	12	of	of	ADP
iiclr-17461	513	13	a	a	DET
iiclr-17461	513	14	schoolyard	schoolyard	NOUN
iiclr-17461	513	15	bully	bully	NOUN
iiclr-17461	513	16	.	.	PUNCT
iiclr-17461	514	1	9	9	NUM
iiclr-17461	514	2	essentially	essentially	ADV
iiclr-17461	514	3	,	,	PUNCT
iiclr-17461	514	4	the	the	DET
iiclr-17461	514	5	sec	sec	PROPN
iiclr-17461	514	6	is	be	AUX
iiclr-17461	514	7	saying	say	VERB
iiclr-17461	514	8	to	to	ADP
iiclr-17461	514	9	the	the	DET
iiclr-17461	514	10	rest	rest	NOUN
iiclr-17461	514	11	of	of	ADP
iiclr-17461	514	12	the	the	DET
iiclr-17461	514	13	world	world	NOUN
iiclr-17461	514	14	,	,	PUNCT
iiclr-17461	514	15	if	if	SCONJ
iiclr-17461	514	16	you	you	PRON
iiclr-17461	514	17	want	want	VERB
iiclr-17461	514	18	to	to	PART
iiclr-17461	514	19	play	play	VERB
iiclr-17461	514	20	in	in	ADP
iiclr-17461	514	21	our	our	PRON
iiclr-17461	514	22	capital	capital	NOUN
iiclr-17461	514	23	markets	market	NOUN
iiclr-17461	514	24	,	,	PUNCT
iiclr-17461	514	25	you	you	PRON
iiclr-17461	514	26	will	will	AUX
iiclr-17461	514	27	play	play	VERB
iiclr-17461	514	28	by	by	ADP
iiclr-17461	514	29	our	our	PRON
iiclr-17461	514	30	rules	rule	NOUN
iiclr-17461	514	31	.	.	PUNCT
iiclr-17461	515	1	30	30	NUM
iiclr-17461	515	2	in	in	ADP
iiclr-17461	515	3	the	the	DET
iiclr-17461	515	4	future	future	NOUN
iiclr-17461	515	5	,	,	PUNCT
iiclr-17461	515	6	the	the	DET
iiclr-17461	515	7	sec	sec	PROPN
iiclr-17461	515	8	may	may	AUX
iiclr-17461	515	9	need	need	VERB
iiclr-17461	515	10	the	the	DET
iiclr-17461	515	11	cooperation	cooperation	NOUN
iiclr-17461	515	12	of	of	ADP
iiclr-17461	515	13	foreign	foreign	ADJ
iiclr-17461	515	14	countries	country	NOUN
iiclr-17461	515	15	.	.	PUNCT
iiclr-17461	516	1	3	3	NUM
iiclr-17461	516	2	'	'	PUNCT
iiclr-17461	516	3	if	if	SCONJ
iiclr-17461	516	4	the	the	DET
iiclr-17461	516	5	sec	sec	PROPN
iiclr-17461	516	6	maintains	maintain	VERB
iiclr-17461	516	7	its	its	PRON
iiclr-17461	516	8	current	current	ADJ
iiclr-17461	516	9	hard	hard	ADJ
iiclr-17461	516	10	-	-	PUNCT
iiclr-17461	516	11	line	line	NOUN
iiclr-17461	516	12	stance	stance	NOUN
iiclr-17461	516	13	toward	toward	ADP
iiclr-17461	516	14	foreign	foreign	ADJ
iiclr-17461	516	15	issuers	issuer	NOUN
iiclr-17461	516	16	,	,	PUNCT
iiclr-17461	516	17	it	it	PRON
iiclr-17461	516	18	may	may	AUX
iiclr-17461	516	19	come	come	VERB
iiclr-17461	516	20	back	back	ADV
iiclr-17461	516	21	to	to	PART
iiclr-17461	516	22	haunt	haunt	VERB
iiclr-17461	516	23	the	the	DET
iiclr-17461	516	24	sec	sec	PROPN
iiclr-17461	516	25	later	later	ADV
iiclr-17461	516	26	.	.	PUNCT
iiclr-17461	517	1	32	32	NUM
iiclr-17461	517	2	although	although	SCONJ
iiclr-17461	517	3	the	the	DET
iiclr-17461	517	4	u.s	u.s	PROPN
iiclr-17461	517	5	.	.	PROPN
iiclr-17461	517	6	capital	capital	NOUN
iiclr-17461	517	7	markets	market	NOUN
iiclr-17461	517	8	are	be	AUX
iiclr-17461	517	9	not	not	PART
iiclr-17461	517	10	currently	currently	ADV
iiclr-17461	517	11	in	in	ADP
iiclr-17461	517	12	jeopardy	jeopardy	NOUN
iiclr-17461	517	13	of	of	ADP
iiclr-17461	517	14	losing	lose	VERB
iiclr-17461	517	15	their	their	PRON
iiclr-17461	517	16	dominant	dominant	ADJ
iiclr-17461	517	17	status	status	NOUN
iiclr-17461	517	18	,	,	PUNCT
iiclr-17461	517	19	the	the	DET
iiclr-17461	517	20	sec	sec	PROPN
iiclr-17461	517	21	should	should	AUX
iiclr-17461	517	22	not	not	PART
iiclr-17461	517	23	wait	wait	VERB
iiclr-17461	517	24	for	for	ADP
iiclr-17461	517	25	that	that	DET
iiclr-17461	517	26	day	day	NOUN
iiclr-17461	517	27	to	to	PART
iiclr-17461	517	28	come	come	VERB
iiclr-17461	517	29	before	before	SCONJ
iiclr-17461	517	30	it	it	PRON
iiclr-17461	517	31	acts.133	acts.133	VERB
iiclr-17461	517	32	instead	instead	ADV
iiclr-17461	517	33	,	,	PUNCT
iiclr-17461	517	34	the	the	DET
iiclr-17461	517	35	sec	sec	PROPN
iiclr-17461	517	36	should	should	AUX
iiclr-17461	517	37	take	take	VERB
iiclr-17461	517	38	steps	step	NOUN
iiclr-17461	517	39	to	to	PART
iiclr-17461	517	40	solidify	solidify	VERB
iiclr-17461	517	41	the	the	DET
iiclr-17461	517	42	united	united	PROPN
iiclr-17461	517	43	states	states	PROPN
iiclr-17461	517	44	'	'	PART
iiclr-17461	517	45	position	position	NOUN
iiclr-17461	517	46	as	as	ADP
iiclr-17461	517	47	the	the	DET
iiclr-17461	517	48	world	world	NOUN
iiclr-17461	517	49	's	's	PART
iiclr-17461	517	50	leader	leader	NOUN
iiclr-17461	517	51	.	.	PUNCT
iiclr-17461	517	52	'	'	PUNCT
iiclr-17461	518	1	34	34	NUM
iiclr-17461	518	2	at	at	ADV
iiclr-17461	518	3	least	least	ADV
iiclr-17461	518	4	one	one	NUM
iiclr-17461	518	5	commentator	commentator	NOUN
iiclr-17461	518	6	has	have	AUX
iiclr-17461	518	7	proposed	propose	VERB
iiclr-17461	518	8	that	that	SCONJ
iiclr-17461	518	9	the	the	DET
iiclr-17461	518	10	sec	sec	PROPN
iiclr-17461	518	11	consider	consider	VERB
iiclr-17461	518	12	arranging	arrange	VERB
iiclr-17461	518	13	"	"	PUNCT
iiclr-17461	518	14	mutual	mutual	ADJ
iiclr-17461	518	15	recognition	recognition	NOUN
iiclr-17461	518	16	"	"	PUNCT
iiclr-17461	518	17	agreements	agreement	NOUN
iiclr-17461	518	18	with	with	ADP
iiclr-17461	518	19	certain	certain	ADJ
iiclr-17461	518	20	foreign	foreign	ADJ
iiclr-17461	518	21	countries	country	NOUN
iiclr-17461	518	22	.	.	PUNCT
iiclr-17461	519	1	35	35	NUM
iiclr-17461	519	2	under	under	ADP
iiclr-17461	519	3	such	such	DET
iiclr-17461	519	4	an	an	DET
iiclr-17461	519	5	agreement	agreement	NOUN
iiclr-17461	519	6	,	,	PUNCT
iiclr-17461	519	7	the	the	DET
iiclr-17461	519	8	united	united	PROPN
iiclr-17461	519	9	states	states	PROPN
iiclr-17461	519	10	would	would	AUX
iiclr-17461	519	11	agree	agree	VERB
iiclr-17461	519	12	to	to	PART
iiclr-17461	519	13	recognize	recognize	VERB
iiclr-17461	519	14	the	the	DET
iiclr-17461	519	15	accounting	accounting	NOUN
iiclr-17461	519	16	standards	standard	NOUN
iiclr-17461	519	17	of	of	ADP
iiclr-17461	519	18	a	a	DET
iiclr-17461	519	19	foreign	foreign	ADJ
iiclr-17461	519	20	country	country	NOUN
iiclr-17461	519	21	for	for	ADP
iiclr-17461	519	22	use	use	NOUN
iiclr-17461	519	23	in	in	ADP
iiclr-17461	519	24	cross	cross	ADJ
iiclr-17461	519	25	-	-	ADJ
iiclr-17461	519	26	border	border	ADJ
iiclr-17461	519	27	security	security	NOUN
iiclr-17461	519	28	offerings	offering	NOUN
iiclr-17461	519	29	.	.	PUNCT
iiclr-17461	520	1	136	136	NUM
iiclr-17461	520	2	in	in	ADP
iiclr-17461	520	3	return	return	NOUN
iiclr-17461	520	4	,	,	PUNCT
iiclr-17461	520	5	that	that	SCONJ
iiclr-17461	520	6	foreign	foreign	ADJ
iiclr-17461	520	7	country	country	NOUN
iiclr-17461	520	8	would	would	AUX
iiclr-17461	520	9	agree	agree	VERB
iiclr-17461	520	10	to	to	PART
iiclr-17461	520	11	recognize	recognize	VERB
iiclr-17461	520	12	u.s	u.s	PROPN
iiclr-17461	520	13	.	.	PROPN
iiclr-17461	520	14	gaap	gaap	PROPN
iiclr-17461	520	15	as	as	ADP
iiclr-17461	520	16	appropriate	appropriate	ADJ
iiclr-17461	520	17	for	for	ADP
iiclr-17461	520	18	use	use	NOUN
iiclr-17461	520	19	on	on	ADP
iiclr-17461	520	20	its	its	PRON
iiclr-17461	520	21	stock	stock	NOUN
iiclr-17461	520	22	exchanges	exchange	NOUN
iiclr-17461	520	23	.	.	PUNCT
iiclr-17461	521	1	37	37	NUM
iiclr-17461	521	2	in	in	ADP
iiclr-17461	521	3	order	order	NOUN
iiclr-17461	521	4	to	to	PART
iiclr-17461	521	5	qualify	qualify	VERB
iiclr-17461	521	6	for	for	ADP
iiclr-17461	521	7	mutual	mutual	ADJ
iiclr-17461	521	8	recognition	recognition	NOUN
iiclr-17461	521	9	,	,	PUNCT
iiclr-17461	521	10	a	a	DET
iiclr-17461	521	11	foreign	foreign	ADJ
iiclr-17461	521	12	country	country	NOUN
iiclr-17461	521	13	would	would	AUX
iiclr-17461	521	14	have	have	VERB
iiclr-17461	521	15	to	to	PART
iiclr-17461	521	16	meet	meet	VERB
iiclr-17461	521	17	four	four	NUM
iiclr-17461	521	18	criteria.138	criteria.138	PROPN
iiclr-17461	521	19	first	first	ADJ
iiclr-17461	521	20	,	,	PUNCT
iiclr-17461	521	21	the	the	DET
iiclr-17461	521	22	country	country	NOUN
iiclr-17461	521	23	's	's	PART
iiclr-17461	521	24	home	home	NOUN
iiclr-17461	521	25	markets	market	NOUN
iiclr-17461	521	26	must	must	AUX
iiclr-17461	521	27	be	be	AUX
iiclr-17461	521	28	highly	highly	ADV
iiclr-17461	521	29	regulated	regulate	VERB
iiclr-17461	521	30	in	in	ADP
iiclr-17461	521	31	order	order	NOUN
iiclr-17461	521	32	to	to	PART
iiclr-17461	521	33	protect	protect	VERB
iiclr-17461	521	34	u.s	u.s	PROPN
iiclr-17461	521	35	.	.	PROPN
iiclr-17461	521	36	investors	investor	NOUN
iiclr-17461	521	37	from	from	ADP
iiclr-17461	521	38	potential	potential	ADJ
iiclr-17461	521	39	securities	security	NOUN
iiclr-17461	521	40	fraud	fraud	NOUN
iiclr-17461	521	41	.	.	PUNCT
iiclr-17461	522	1	39	39	NUM
iiclr-17461	522	2	second	second	ADJ
iiclr-17461	522	3	,	,	PUNCT
iiclr-17461	522	4	the	the	DET
iiclr-17461	522	5	accounting	accounting	NOUN
iiclr-17461	522	6	standards	standard	NOUN
iiclr-17461	522	7	of	of	ADP
iiclr-17461	522	8	the	the	DET
iiclr-17461	522	9	foreign	foreign	ADJ
iiclr-17461	522	10	country	country	NOUN
iiclr-17461	522	11	must	must	AUX
iiclr-17461	522	12	be	be	AUX
iiclr-17461	522	13	similar	similar	ADJ
iiclr-17461	522	14	to	to	ADP
iiclr-17461	522	15	those	those	PRON
iiclr-17461	522	16	of	of	ADP
iiclr-17461	522	17	u.s	u.s	PROPN
iiclr-17461	522	18	.	.	PROPN
iiclr-17461	522	19	gaap	gaap	PROPN
iiclr-17461	522	20	.	.	PUNCT
iiclr-17461	523	1	1	1	NUM
iiclr-17461	523	2	'	'	PART
iiclr-17461	523	3	third	third	NOUN
iiclr-17461	523	4	,	,	PUNCT
iiclr-17461	523	5	the	the	DET
iiclr-17461	523	6	foreign	foreign	ADJ
iiclr-17461	523	7	country	country	NOUN
iiclr-17461	523	8	must	must	AUX
iiclr-17461	523	9	have	have	VERB
iiclr-17461	523	10	an	an	DET
iiclr-17461	523	11	established	establish	VERB
iiclr-17461	523	12	capital	capital	NOUN
iiclr-17461	523	13	market	market	NOUN
iiclr-17461	523	14	,	,	PUNCT
iiclr-17461	523	15	complete	complete	ADJ
iiclr-17461	523	16	with	with	ADP
iiclr-17461	523	17	sophisticated	sophisticated	ADJ
iiclr-17461	523	18	analysts	analyst	NOUN
iiclr-17461	523	19	to	to	PART
iiclr-17461	523	20	provide	provide	VERB
iiclr-17461	523	21	information	information	NOUN
iiclr-17461	523	22	to	to	ADP
iiclr-17461	523	23	investors.1	investors.1	PROPN
iiclr-17461	523	24	41	41	NUM
iiclr-17461	523	25	finally	finally	ADV
iiclr-17461	523	26	,	,	PUNCT
iiclr-17461	523	27	the	the	DET
iiclr-17461	523	28	candidate	candidate	NOUN
iiclr-17461	523	29	country	country	NOUN
iiclr-17461	523	30	would	would	AUX
iiclr-17461	523	31	have	have	VERB
iiclr-17461	523	32	to	to	PART
iiclr-17461	523	33	be	be	AUX
iiclr-17461	523	34	historically	historically	ADV
iiclr-17461	523	35	,	,	PUNCT
iiclr-17461	523	36	politically	politically	ADV
iiclr-17461	523	37	,	,	PUNCT
iiclr-17461	523	38	geographically	geographically	ADV
iiclr-17461	523	39	,	,	PUNCT
iiclr-17461	523	40	culturally	culturally	ADV
iiclr-17461	523	41	,	,	PUNCT
iiclr-17461	523	42	or	or	CCONJ
iiclr-17461	523	43	economically	economically	ADV
iiclr-17461	523	44	linked	link	VERB
iiclr-17461	523	45	to	to	ADP
iiclr-17461	523	46	the	the	DET
iiclr-17461	523	47	united	united	PROPN
iiclr-17461	523	48	states	states	PROPN
iiclr-17461	523	49	in	in	ADP
iiclr-17461	523	50	some	some	DET
iiclr-17461	523	51	substantial	substantial	ADJ
iiclr-17461	523	52	way	way	NOUN
iiclr-17461	523	53	.	.	PUNCT
iiclr-17461	524	1	42	42	NUM
iiclr-17461	524	2	the	the	DET
iiclr-17461	524	3	concept	concept	NOUN
iiclr-17461	524	4	of	of	ADP
iiclr-17461	524	5	"	"	PUNCT
iiclr-17461	524	6	mutual	mutual	ADJ
iiclr-17461	524	7	recognition	recognition	NOUN
iiclr-17461	524	8	"	"	PUNCT
iiclr-17461	524	9	is	be	AUX
iiclr-17461	524	10	flawed	flawed	ADJ
iiclr-17461	524	11	in	in	ADP
iiclr-17461	524	12	several	several	ADJ
iiclr-17461	524	13	ways	way	NOUN
iiclr-17461	524	14	.	.	PUNCT
iiclr-17461	525	1	127	127	NUM
iiclr-17461	525	2	.	.	PUNCT
iiclr-17461	525	3	see	see	VERB
iiclr-17461	525	4	generally	generally	ADV
iiclr-17461	525	5	richard	richard	PROPN
iiclr-17461	525	6	c.	c.	PROPN
iiclr-17461	525	7	breeden	breeden	PROPN
iiclr-17461	525	8	,	,	PUNCT
iiclr-17461	525	9	foreign	foreign	ADJ
iiclr-17461	525	10	companies	company	NOUN
iiclr-17461	525	11	and	and	CCONJ
iiclr-17461	525	12	u.s	u.s	PROPN
iiclr-17461	525	13	.	.	PROPN
iiclr-17461	525	14	securities	security	NOUN
iiclr-17461	525	15	markets	market	NOUN
iiclr-17461	525	16	in	in	ADP
iiclr-17461	525	17	a	a	DET
iiclr-17461	525	18	time	time	NOUN
iiclr-17461	525	19	of	of	ADP
iiclr-17461	525	20	economic	economic	ADJ
iiclr-17461	525	21	transformation	transformation	NOUN
iiclr-17461	525	22	,	,	PUNCT
iiclr-17461	525	23	17	17	NUM
iiclr-17461	525	24	fordham	fordham	PROPN
iiclr-17461	525	25	int'l	int'l	PROPN
iiclr-17461	525	26	l.j	l.j	PROPN
iiclr-17461	525	27	.	.	PROPN
iiclr-17461	525	28	s77	s77	PROPN
iiclr-17461	525	29	(	(	PUNCT
iiclr-17461	525	30	1994	1994	NUM
iiclr-17461	525	31	)	)	PUNCT
iiclr-17461	525	32	.	.	PUNCT
iiclr-17461	526	1	128	128	NUM
iiclr-17461	526	2	.	.	PUNCT
iiclr-17461	527	1	see	see	VERB
iiclr-17461	527	2	cohen	cohen	PROPN
iiclr-17461	527	3	,	,	PUNCT
iiclr-17461	527	4	supra	supra	PROPN
iiclr-17461	527	5	note	note	PROPN
iiclr-17461	527	6	20	20	NUM
iiclr-17461	527	7	,	,	PUNCT
iiclr-17461	527	8	at	at	ADP
iiclr-17461	527	9	538	538	NUM
iiclr-17461	527	10	.	.	PUNCT
iiclr-17461	528	1	129	129	NUM
iiclr-17461	528	2	.	.	PUNCT
iiclr-17461	529	1	see	see	VERB
iiclr-17461	529	2	i	i	PRON
iiclr-17461	529	3	d.	d.	PROPN
iiclr-17461	529	4	130	130	NUM
iiclr-17461	529	5	.	.	PUNCT
iiclr-17461	530	1	see	see	VERB
iiclr-17461	530	2	i	i	PRON
iiclr-17461	530	3	d.	d.	PROPN
iiclr-17461	530	4	131	131	NUM
iiclr-17461	530	5	.	.	PUNCT
iiclr-17461	531	1	see	see	VERB
iiclr-17461	531	2	i	i	PRON
iiclr-17461	531	3	d.	d.	PROPN
iiclr-17461	531	4	132	132	NUM
iiclr-17461	531	5	.	.	PUNCT
iiclr-17461	532	1	see	see	VERB
iiclr-17461	532	2	i	i	PRON
iiclr-17461	532	3	d.	d.	PROPN
iiclr-17461	532	4	133	133	NUM
iiclr-17461	532	5	.	.	PUNCT
iiclr-17461	533	1	see	see	VERB
iiclr-17461	533	2	i	i	PRON
iiclr-17461	533	3	d.	d.	PROPN
iiclr-17461	533	4	at	at	ADP
iiclr-17461	533	5	538	538	NUM
iiclr-17461	533	6	-	-	SYM
iiclr-17461	533	7	39	39	NUM
iiclr-17461	533	8	.	.	PUNCT
iiclr-17461	534	1	134	134	NUM
iiclr-17461	534	2	.	.	PUNCT
iiclr-17461	535	1	see	see	VERB
iiclr-17461	535	2	i	i	PRON
iiclr-17461	535	3	d.	d.	PROPN
iiclr-17461	535	4	at	at	ADP
iiclr-17461	535	5	538	538	NUM
iiclr-17461	535	6	.	.	PUNCT
iiclr-17461	536	1	135	135	NUM
iiclr-17461	536	2	.	.	PUNCT
iiclr-17461	537	1	i	i	PRON
iiclr-17461	537	2	d.	d.	PROPN
iiclr-17461	537	3	at	at	ADP
iiclr-17461	537	4	533	533	NUM
iiclr-17461	537	5	-	-	SYM
iiclr-17461	537	6	34	34	NUM
iiclr-17461	537	7	.	.	NOUN
iiclr-17461	537	8	136	136	NUM
iiclr-17461	537	9	.	.	PUNCT
iiclr-17461	538	1	see	see	VERB
iiclr-17461	538	2	i	i	PRON
iiclr-17461	538	3	d.	d.	PROPN
iiclr-17461	538	4	at	at	ADP
iiclr-17461	538	5	526	526	NUM
iiclr-17461	538	6	.	.	PUNCT
iiclr-17461	539	1	137	137	NUM
iiclr-17461	539	2	.	.	PUNCT
iiclr-17461	540	1	see	see	VERB
iiclr-17461	540	2	i	i	PRON
iiclr-17461	540	3	d.	d.	PROPN
iiclr-17461	540	4	the	the	DET
iiclr-17461	540	5	united	united	PROPN
iiclr-17461	540	6	states	states	PROPN
iiclr-17461	540	7	entered	enter	VERB
iiclr-17461	540	8	into	into	ADP
iiclr-17461	540	9	one	one	NUM
iiclr-17461	540	10	such	such	ADJ
iiclr-17461	540	11	agreement	agreement	NOUN
iiclr-17461	540	12	with	with	ADP
iiclr-17461	540	13	canada	canada	PROPN
iiclr-17461	540	14	in	in	ADP
iiclr-17461	540	15	1991	1991	NUM
iiclr-17461	540	16	.	.	PUNCT
iiclr-17461	541	1	see	see	VERB
iiclr-17461	541	2	i	i	PRON
iiclr-17461	541	3	d.	d.	PROPN
iiclr-17461	541	4	at	at	ADP
iiclr-17461	541	5	527	527	NUM
iiclr-17461	541	6	.	.	PUNCT
iiclr-17461	542	1	138	138	NUM
iiclr-17461	542	2	.	.	PUNCT
iiclr-17461	543	1	see	see	VERB
iiclr-17461	543	2	i	i	PRON
iiclr-17461	543	3	d.	d.	PROPN
iiclr-17461	543	4	at	at	ADP
iiclr-17461	543	5	534	534	NUM
iiclr-17461	543	6	-	-	SYM
iiclr-17461	543	7	36	36	NUM
iiclr-17461	543	8	.	.	PUNCT
iiclr-17461	544	1	139	139	NUM
iiclr-17461	544	2	.	.	PUNCT
iiclr-17461	545	1	see	see	VERB
iiclr-17461	545	2	i	i	PRON
iiclr-17461	545	3	d.	d.	PROPN
iiclr-17461	545	4	at	at	ADP
iiclr-17461	545	5	534	534	NUM
iiclr-17461	545	6	.	.	PUNCT
iiclr-17461	546	1	140	140	NUM
iiclr-17461	546	2	.	.	PUNCT
iiclr-17461	547	1	see	see	VERB
iiclr-17461	547	2	i	i	PRON
iiclr-17461	547	3	d.	d.	PROPN
iiclr-17461	547	4	141	141	NUM
iiclr-17461	547	5	.	.	PUNCT
iiclr-17461	548	1	see	see	VERB
iiclr-17461	548	2	i	i	PRON
iiclr-17461	548	3	d.	d.	PROPN
iiclr-17461	548	4	142	142	NUM
iiclr-17461	548	5	.	.	PUNCT
iiclr-17461	549	1	see	see	VERB
iiclr-17461	549	2	i	i	PRON
iiclr-17461	549	3	d.	d.	PROPN
iiclr-17461	550	1	[	[	X
iiclr-17461	550	2	vol	vol	NOUN
iiclr-17461	550	3	.	.	PUNCT
iiclr-17461	550	4	9:1	9:1	NUM
iiclr-17461	550	5	international	international	ADJ
iiclr-17461	550	6	accounting	accounting	NOUN
iiclr-17461	550	7	standards	standard	NOUN
iiclr-17461	550	8	because	because	SCONJ
iiclr-17461	550	9	u.s	u.s	PROPN
iiclr-17461	550	10	.	.	PROPN
iiclr-17461	550	11	gaap	gaap	PROPN
iiclr-17461	550	12	is	be	AUX
iiclr-17461	550	13	already	already	ADV
iiclr-17461	550	14	recognized	recognize	VERB
iiclr-17461	550	15	as	as	ADP
iiclr-17461	550	16	appropriate	appropriate	ADJ
iiclr-17461	550	17	on	on	ADP
iiclr-17461	550	18	most	most	ADJ
iiclr-17461	550	19	major	major	ADJ
iiclr-17461	550	20	stock	stock	NOUN
iiclr-17461	550	21	exchanges	exchange	NOUN
iiclr-17461	550	22	,	,	PUNCT
iiclr-17461	550	23	this	this	DET
iiclr-17461	550	24	alternative	alternative	NOUN
iiclr-17461	550	25	would	would	AUX
iiclr-17461	550	26	seem	seem	VERB
iiclr-17461	550	27	to	to	PART
iiclr-17461	550	28	hold	hold	VERB
iiclr-17461	550	29	little	little	ADJ
iiclr-17461	550	30	benefit	benefit	NOUN
iiclr-17461	550	31	for	for	ADP
iiclr-17461	550	32	u.s	u.s	PROPN
iiclr-17461	550	33	.	.	PROPN
iiclr-17461	550	34	companies	company	NOUN
iiclr-17461	550	35	.	.	PUNCT
iiclr-17461	551	1	one	one	PRON
iiclr-17461	551	2	must	must	AUX
iiclr-17461	551	3	also	also	ADV
iiclr-17461	551	4	question	question	VERB
iiclr-17461	551	5	how	how	SCONJ
iiclr-17461	551	6	many	many	ADJ
iiclr-17461	551	7	foreign	foreign	ADJ
iiclr-17461	551	8	countries	country	NOUN
iiclr-17461	551	9	will	will	AUX
iiclr-17461	551	10	meet	meet	VERB
iiclr-17461	551	11	the	the	DET
iiclr-17461	551	12	four	four	NUM
iiclr-17461	551	13	above	above	ADV
iiclr-17461	551	14	-	-	PUNCT
iiclr-17461	551	15	stated	state	VERB
iiclr-17461	551	16	criteria	criterion	NOUN
iiclr-17461	551	17	.	.	PUNCT
iiclr-17461	552	1	these	these	DET
iiclr-17461	552	2	criteria	criterion	NOUN
iiclr-17461	552	3	seem	seem	VERB
iiclr-17461	552	4	to	to	PART
iiclr-17461	552	5	allow	allow	VERB
iiclr-17461	552	6	for	for	ADP
iiclr-17461	552	7	mutual	mutual	ADJ
iiclr-17461	552	8	recognition	recognition	NOUN
iiclr-17461	552	9	only	only	ADV
iiclr-17461	552	10	in	in	ADP
iiclr-17461	552	11	situations	situation	NOUN
iiclr-17461	552	12	where	where	SCONJ
iiclr-17461	552	13	the	the	DET
iiclr-17461	552	14	country	country	NOUN
iiclr-17461	552	15	's	's	PART
iiclr-17461	552	16	accounting	accounting	NOUN
iiclr-17461	552	17	and	and	CCONJ
iiclr-17461	552	18	regulatory	regulatory	ADJ
iiclr-17461	552	19	environments	environment	NOUN
iiclr-17461	552	20	are	be	AUX
iiclr-17461	552	21	comparable	comparable	ADJ
iiclr-17461	552	22	to	to	ADP
iiclr-17461	552	23	those	those	PRON
iiclr-17461	552	24	of	of	ADP
iiclr-17461	552	25	the	the	DET
iiclr-17461	552	26	united	united	PROPN
iiclr-17461	552	27	states	states	PROPN
iiclr-17461	552	28	.	.	PUNCT
iiclr-17461	553	1	in	in	ADP
iiclr-17461	553	2	this	this	DET
iiclr-17461	553	3	regard	regard	NOUN
iiclr-17461	553	4	,	,	PUNCT
iiclr-17461	553	5	mutual	mutual	ADJ
iiclr-17461	553	6	recognition	recognition	NOUN
iiclr-17461	553	7	does	do	AUX
iiclr-17461	553	8	not	not	PART
iiclr-17461	553	9	appear	appear	VERB
iiclr-17461	553	10	to	to	PART
iiclr-17461	553	11	be	be	AUX
iiclr-17461	553	12	much	much	ADJ
iiclr-17461	553	13	of	of	ADP
iiclr-17461	553	14	an	an	DET
iiclr-17461	553	15	improvement	improvement	NOUN
iiclr-17461	553	16	over	over	ADP
iiclr-17461	553	17	forced	force	VERB
iiclr-17461	553	18	reconciliation	reconciliation	NOUN
iiclr-17461	553	19	to	to	ADP
iiclr-17461	553	20	u.s	u.s	PROPN
iiclr-17461	553	21	.	.	PROPN
iiclr-17461	553	22	gaap	gaap	PROPN
iiclr-17461	553	23	.	.	PUNCT
iiclr-17461	554	1	finally	finally	ADV
iiclr-17461	554	2	,	,	PUNCT
iiclr-17461	554	3	mutual	mutual	ADJ
iiclr-17461	554	4	recognition	recognition	NOUN
iiclr-17461	554	5	forces	force	VERB
iiclr-17461	554	6	investors	investor	NOUN
iiclr-17461	554	7	to	to	PART
iiclr-17461	554	8	become	become	VERB
iiclr-17461	554	9	familiar	familiar	ADJ
iiclr-17461	554	10	with	with	ADP
iiclr-17461	554	11	the	the	DET
iiclr-17461	554	12	accounting	accounting	NOUN
iiclr-17461	554	13	rules	rule	NOUN
iiclr-17461	554	14	of	of	ADP
iiclr-17461	554	15	each	each	DET
iiclr-17461	554	16	country	country	NOUN
iiclr-17461	554	17	approved	approve	VERB
iiclr-17461	554	18	for	for	ADP
iiclr-17461	554	19	mutual	mutual	ADJ
iiclr-17461	554	20	recognition	recognition	NOUN
iiclr-17461	554	21	.	.	PUNCT
iiclr-17461	555	1	by	by	ADP
iiclr-17461	555	2	contrast	contrast	NOUN
iiclr-17461	555	3	,	,	PUNCT
iiclr-17461	555	4	if	if	SCONJ
iiclr-17461	555	5	the	the	DET
iiclr-17461	555	6	sec	sec	PROPN
iiclr-17461	555	7	simply	simply	ADV
iiclr-17461	555	8	recognized	recognize	VERB
iiclr-17461	555	9	jas	jas	PROPN
iiclr-17461	555	10	as	as	ADP
iiclr-17461	555	11	an	an	DET
iiclr-17461	555	12	appropriate	appropriate	ADJ
iiclr-17461	555	13	substitute	substitute	NOUN
iiclr-17461	555	14	for	for	ADP
iiclr-17461	555	15	u.s	u.s	PROPN
iiclr-17461	555	16	.	.	PROPN
iiclr-17461	555	17	gaap	gaap	PROPN
iiclr-17461	555	18	,	,	PUNCT
iiclr-17461	555	19	investors	investor	NOUN
iiclr-17461	555	20	would	would	AUX
iiclr-17461	555	21	only	only	ADV
iiclr-17461	555	22	have	have	VERB
iiclr-17461	555	23	to	to	PART
iiclr-17461	555	24	become	become	VERB
iiclr-17461	555	25	familiar	familiar	ADJ
iiclr-17461	555	26	with	with	ADP
iiclr-17461	555	27	one	one	NUM
iiclr-17461	555	28	new	new	ADJ
iiclr-17461	555	29	set	set	NOUN
iiclr-17461	555	30	of	of	ADP
iiclr-17461	555	31	accounting	accounting	NOUN
iiclr-17461	555	32	standards	standard	NOUN
iiclr-17461	555	33	.	.	PUNCT
iiclr-17461	556	1	e.	e.	PROPN
iiclr-17461	556	2	worldwide	worldwide	PROPN
iiclr-17461	556	3	harmonization	harmonization	NOUN
iiclr-17461	556	4	of	of	ADP
iiclr-17461	556	5	accounting	accounting	NOUN
iiclr-17461	556	6	standards	standard	NOUN
iiclr-17461	556	7	in	in	ADP
iiclr-17461	556	8	a	a	DET
iiclr-17461	556	9	perfect	perfect	ADJ
iiclr-17461	556	10	world	world	NOUN
iiclr-17461	556	11	all	all	DET
iiclr-17461	556	12	foreign	foreign	ADJ
iiclr-17461	556	13	and	and	CCONJ
iiclr-17461	556	14	domestic	domestic	ADJ
iiclr-17461	556	15	companies	company	NOUN
iiclr-17461	556	16	would	would	AUX
iiclr-17461	556	17	prepare	prepare	VERB
iiclr-17461	556	18	their	their	PRON
iiclr-17461	556	19	financial	financial	ADJ
iiclr-17461	556	20	statements	statement	NOUN
iiclr-17461	556	21	using	use	VERB
iiclr-17461	556	22	the	the	DET
iiclr-17461	556	23	same	same	ADJ
iiclr-17461	556	24	accounting	accounting	NOUN
iiclr-17461	556	25	principles	principle	NOUN
iiclr-17461	556	26	.	.	PUNCT
iiclr-17461	557	1	if	if	SCONJ
iiclr-17461	557	2	all	all	PRON
iiclr-17461	557	3	of	of	ADP
iiclr-17461	557	4	the	the	DET
iiclr-17461	557	5	companies	company	NOUN
iiclr-17461	557	6	in	in	ADP
iiclr-17461	557	7	the	the	DET
iiclr-17461	557	8	world	world	NOUN
iiclr-17461	557	9	used	use	VERB
iiclr-17461	557	10	the	the	DET
iiclr-17461	557	11	same	same	ADJ
iiclr-17461	557	12	accounting	accounting	NOUN
iiclr-17461	557	13	standards	standard	NOUN
iiclr-17461	557	14	,	,	PUNCT
iiclr-17461	557	15	investors	investor	NOUN
iiclr-17461	557	16	would	would	AUX
iiclr-17461	557	17	only	only	ADV
iiclr-17461	557	18	have	have	VERB
iiclr-17461	557	19	to	to	PART
iiclr-17461	557	20	become	become	VERB
iiclr-17461	557	21	familiar	familiar	ADJ
iiclr-17461	557	22	with	with	ADP
iiclr-17461	557	23	one	one	NUM
iiclr-17461	557	24	set	set	NOUN
iiclr-17461	557	25	of	of	ADP
iiclr-17461	557	26	accounting	accounting	NOUN
iiclr-17461	557	27	rules	rule	NOUN
iiclr-17461	557	28	.	.	PUNCT
iiclr-17461	558	1	the	the	DET
iiclr-17461	558	2	acceptance	acceptance	NOUN
iiclr-17461	558	3	of	of	ADP
iiclr-17461	558	4	ias	ias	PROPN
iiclr-17461	558	5	as	as	ADP
iiclr-17461	558	6	a	a	DET
iiclr-17461	558	7	substitute	substitute	NOUN
iiclr-17461	558	8	for	for	ADP
iiclr-17461	558	9	u.s	u.s	PROPN
iiclr-17461	558	10	.	.	PROPN
iiclr-17461	558	11	gaap	gaap	PROPN
iiclr-17461	558	12	would	would	AUX
iiclr-17461	558	13	be	be	AUX
iiclr-17461	558	14	a	a	DET
iiclr-17461	558	15	large	large	ADJ
iiclr-17461	558	16	step	step	NOUN
iiclr-17461	558	17	toward	toward	ADP
iiclr-17461	558	18	worldwide	worldwide	ADJ
iiclr-17461	558	19	"	"	PUNCT
iiclr-17461	558	20	harmonization	harmonization	NOUN
iiclr-17461	558	21	"	"	PUNCT
iiclr-17461	558	22	of	of	ADP
iiclr-17461	558	23	accounting	accounting	NOUN
iiclr-17461	558	24	standards	standard	NOUN
iiclr-17461	558	25	.	.	PUNCT
iiclr-17461	559	1	43	43	NUM
iiclr-17461	559	2	until	until	ADP
iiclr-17461	559	3	recently	recently	ADV
iiclr-17461	559	4	,	,	PUNCT
iiclr-17461	559	5	worldwide	worldwide	ADJ
iiclr-17461	559	6	harmonization	harmonization	NOUN
iiclr-17461	559	7	of	of	ADP
iiclr-17461	559	8	accounting	accounting	NOUN
iiclr-17461	559	9	principles	principle	NOUN
iiclr-17461	559	10	was	be	AUX
iiclr-17461	559	11	thought	think	VERB
iiclr-17461	559	12	to	to	PART
iiclr-17461	559	13	be	be	AUX
iiclr-17461	559	14	an	an	DET
iiclr-17461	559	15	"	"	PUNCT
iiclr-17461	559	16	ideal	ideal	NOUN
iiclr-17461	559	17	"	"	PUNCT
iiclr-17461	559	18	not	not	PART
iiclr-17461	559	19	realistically	realistically	ADV
iiclr-17461	559	20	attainable	attainable	ADJ
iiclr-17461	559	21	.	.	PUNCT
iiclr-17461	560	1	'"4	'"4	PROPN
iiclr-17461	560	2	today	today	NOUN
iiclr-17461	560	3	,	,	PUNCT
iiclr-17461	560	4	however	however	ADV
iiclr-17461	560	5	,	,	PUNCT
iiclr-17461	560	6	the	the	DET
iiclr-17461	560	7	movement	movement	NOUN
iiclr-17461	560	8	towards	towards	ADP
iiclr-17461	560	9	harmonization	harmonization	NOUN
iiclr-17461	560	10	of	of	ADP
iiclr-17461	560	11	accounting	accounting	NOUN
iiclr-17461	560	12	standards	standard	NOUN
iiclr-17461	560	13	is	be	AUX
iiclr-17461	560	14	growing.145	growing.145	NOUN
iiclr-17461	560	15	in	in	ADP
iiclr-17461	560	16	the	the	DET
iiclr-17461	560	17	past	past	NOUN
iiclr-17461	560	18	,	,	PUNCT
iiclr-17461	560	19	there	there	PRON
iiclr-17461	560	20	were	be	VERB
iiclr-17461	560	21	many	many	ADJ
iiclr-17461	560	22	political	political	ADJ
iiclr-17461	560	23	and	and	CCONJ
iiclr-17461	560	24	social	social	ADJ
iiclr-17461	560	25	limitations	limitation	NOUN
iiclr-17461	560	26	that	that	PRON
iiclr-17461	560	27	prohibited	prohibit	VERB
iiclr-17461	560	28	the	the	DET
iiclr-17461	560	29	companies	company	NOUN
iiclr-17461	560	30	of	of	ADP
iiclr-17461	560	31	the	the	DET
iiclr-17461	560	32	world	world	NOUN
iiclr-17461	560	33	from	from	ADP
iiclr-17461	560	34	using	use	VERB
iiclr-17461	560	35	the	the	DET
iiclr-17461	560	36	same	same	ADJ
iiclr-17461	560	37	accounting	accounting	NOUN
iiclr-17461	560	38	standards	standard	NOUN
iiclr-17461	560	39	.	.	PUNCT
iiclr-17461	560	40	'	'	PUNCT
iiclr-17461	561	1	although	although	SCONJ
iiclr-17461	561	2	these	these	DET
iiclr-17461	561	3	differences	difference	NOUN
iiclr-17461	561	4	will	will	AUX
iiclr-17461	561	5	never	never	ADV
iiclr-17461	561	6	be	be	AUX
iiclr-17461	561	7	fully	fully	ADV
iiclr-17461	561	8	eliminated	eliminate	VERB
iiclr-17461	561	9	,	,	PUNCT
iiclr-17461	561	10	the	the	DET
iiclr-17461	561	11	main	main	ADJ
iiclr-17461	561	12	deterrent	deterrent	NOUN
iiclr-17461	561	13	to	to	ADP
iiclr-17461	561	14	one	one	NUM
iiclr-17461	561	15	comprehensive	comprehensive	ADJ
iiclr-17461	561	16	set	set	NOUN
iiclr-17461	561	17	of	of	ADP
iiclr-17461	561	18	accounting	accounting	NOUN
iiclr-17461	561	19	standards	standard	NOUN
iiclr-17461	561	20	remains	remain	VERB
iiclr-17461	561	21	the	the	DET
iiclr-17461	561	22	sec	sec	PROPN
iiclr-17461	561	23	's	's	PART
iiclr-17461	561	24	insistence	insistence	NOUN
iiclr-17461	561	25	that	that	SCONJ
iiclr-17461	561	26	foreign	foreign	ADJ
iiclr-17461	561	27	issuers	issuer	NOUN
iiclr-17461	561	28	prepare	prepare	VERB
iiclr-17461	561	29	their	their	PRON
iiclr-17461	561	30	financial	financial	ADJ
iiclr-17461	561	31	statements	statement	NOUN
iiclr-17461	561	32	in	in	ADP
iiclr-17461	561	33	accordance	accordance	NOUN
iiclr-17461	561	34	with	with	ADP
iiclr-17461	561	35	u.s	u.s	PROPN
iiclr-17461	561	36	.	.	PROPN
iiclr-17461	561	37	gaap	gaap	PROPN
iiclr-17461	561	38	.	.	PUNCT
iiclr-17461	562	1	147	147	NUM
iiclr-17461	562	2	as	as	SCONJ
iiclr-17461	562	3	noted	note	VERB
iiclr-17461	562	4	earlier	early	ADV
iiclr-17461	562	5	,	,	PUNCT
iiclr-17461	562	6	the	the	DET
iiclr-17461	562	7	current	current	ADJ
iiclr-17461	562	8	version	version	NOUN
iiclr-17461	562	9	of	of	ADP
iiclr-17461	562	10	ias	ias	PROPN
iiclr-17461	562	11	is	be	AUX
iiclr-17461	562	12	already	already	ADV
iiclr-17461	562	13	acceptable	acceptable	ADJ
iiclr-17461	562	14	on	on	ADP
iiclr-17461	562	15	a	a	DET
iiclr-17461	562	16	number	number	NOUN
iiclr-17461	562	17	of	of	ADP
iiclr-17461	562	18	foreign	foreign	ADJ
iiclr-17461	562	19	stock	stock	NOUN
iiclr-17461	562	20	exchanges	exchange	NOUN
iiclr-17461	562	21	,	,	PUNCT
iiclr-17461	562	22	including	include	VERB
iiclr-17461	562	23	london	london	PROPN
iiclr-17461	562	24	and	and	CCONJ
iiclr-17461	562	25	hong	hong	PROPN
iiclr-17461	562	26	143	143	PROPN
iiclr-17461	562	27	.	.	PUNCT
iiclr-17461	563	1	epstein	epstein	PROPN
iiclr-17461	563	2	&	&	CCONJ
iiclr-17461	563	3	mirza	mirza	PROPN
iiclr-17461	563	4	,	,	PUNCT
iiclr-17461	563	5	supra	supra	PROPN
iiclr-17461	563	6	note	note	NOUN
iiclr-17461	563	7	40	40	NUM
iiclr-17461	563	8	,	,	PUNCT
iiclr-17461	563	9	at	at	ADP
iiclr-17461	563	10	13	13	NUM
iiclr-17461	563	11	.	.	PUNCT
iiclr-17461	564	1	there	there	PRON
iiclr-17461	564	2	are	be	VERB
iiclr-17461	564	3	three	three	NUM
iiclr-17461	564	4	basic	basic	ADJ
iiclr-17461	564	5	concepts	concept	NOUN
iiclr-17461	564	6	of	of	ADP
iiclr-17461	564	7	harmonization	harmonization	NOUN
iiclr-17461	564	8	.	.	PUNCT
iiclr-17461	565	1	in	in	ADP
iiclr-17461	565	2	absolute	absolute	ADJ
iiclr-17461	565	3	harmonization	harmonization	NOUN
iiclr-17461	565	4	,	,	PUNCT
iiclr-17461	565	5	"	"	PUNCT
iiclr-17461	565	6	one	one	NUM
iiclr-17461	565	7	set	set	NOUN
iiclr-17461	565	8	of	of	ADP
iiclr-17461	565	9	accounting	accounting	NOUN
iiclr-17461	565	10	standards	standard	NOUN
iiclr-17461	565	11	applies	apply	VERB
iiclr-17461	565	12	,	,	PUNCT
iiclr-17461	565	13	irrespective	irrespective	ADV
iiclr-17461	565	14	of	of	ADP
iiclr-17461	565	15	the	the	DET
iiclr-17461	565	16	circumstances	circumstance	NOUN
iiclr-17461	565	17	leading	lead	VERB
iiclr-17461	565	18	to	to	ADP
iiclr-17461	565	19	the	the	DET
iiclr-17461	565	20	production	production	NOUN
iiclr-17461	565	21	of	of	ADP
iiclr-17461	565	22	the	the	DET
iiclr-17461	565	23	accounting	accounting	NOUN
iiclr-17461	565	24	information	information	NOUN
iiclr-17461	565	25	.	.	PUNCT
iiclr-17461	565	26	"	"	PUNCT
iiclr-17461	566	1	boatsman	boatsman	PROPN
iiclr-17461	566	2	er	er	INTJ
iiclr-17461	566	3	al	al	PROPN
iiclr-17461	566	4	.	.	PROPN
iiclr-17461	566	5	,	,	PUNCT
iiclr-17461	566	6	supra	supra	PROPN
iiclr-17461	566	7	note	note	PROPN
iiclr-17461	566	8	53	53	NUM
iiclr-17461	566	9	,	,	PUNCT
iiclr-17461	566	10	at	at	ADP
iiclr-17461	566	11	646	646	NUM
iiclr-17461	566	12	.	.	PUNCT
iiclr-17461	567	1	in	in	ADP
iiclr-17461	567	2	circumstantial	circumstantial	ADJ
iiclr-17461	567	3	harmonization	harmonization	NOUN
iiclr-17461	567	4	,	,	PUNCT
iiclr-17461	567	5	"	"	PUNCT
iiclr-17461	567	6	the	the	DET
iiclr-17461	567	7	same	same	ADJ
iiclr-17461	567	8	set	set	NOUN
iiclr-17461	567	9	of	of	ADP
iiclr-17461	567	10	accounting	accounting	NOUN
iiclr-17461	567	11	standards	standard	NOUN
iiclr-17461	567	12	applies	apply	VERB
iiclr-17461	567	13	when	when	SCONJ
iiclr-17461	567	14	the	the	DET
iiclr-17461	567	15	underlying	underlie	VERB
iiclr-17461	567	16	conditions	condition	NOUN
iiclr-17461	567	17	...	...	PUNCT
iiclr-17461	568	1	[	[	X
iiclr-17461	568	2	of	of	ADP
iiclr-17461	568	3	respective	respective	ADJ
iiclr-17461	568	4	countries	country	NOUN
iiclr-17461	568	5	]	]	PUNCT
iiclr-17461	568	6	are	be	AUX
iiclr-17461	568	7	similar	similar	ADJ
iiclr-17461	568	8	.	.	PUNCT
iiclr-17461	568	9	"	"	PUNCT
iiclr-17461	569	1	i	i	PRON
iiclr-17461	569	2	d.	d.	VERB
iiclr-17461	569	3	in	in	ADP
iiclr-17461	569	4	purposive	purposive	ADJ
iiclr-17461	569	5	harmonization	harmonization	NOUN
iiclr-17461	569	6	,	,	PUNCT
iiclr-17461	569	7	the	the	DET
iiclr-17461	569	8	same	same	ADJ
iiclr-17461	569	9	set	set	NOUN
iiclr-17461	569	10	of	of	ADP
iiclr-17461	569	11	accounting	accounting	NOUN
iiclr-17461	569	12	standards	standard	NOUN
iiclr-17461	569	13	is	be	AUX
iiclr-17461	569	14	applied	apply	VERB
iiclr-17461	569	15	in	in	ADP
iiclr-17461	569	16	situations	situation	NOUN
iiclr-17461	569	17	where	where	SCONJ
iiclr-17461	569	18	the	the	DET
iiclr-17461	569	19	purposes	purpose	NOUN
iiclr-17461	569	20	of	of	ADP
iiclr-17461	569	21	the	the	DET
iiclr-17461	569	22	accounting	accounting	NOUN
iiclr-17461	569	23	information	information	NOUN
iiclr-17461	569	24	are	be	AUX
iiclr-17461	569	25	similar	similar	ADJ
iiclr-17461	569	26	.	.	PUNCT
iiclr-17461	570	1	see	see	VERB
iiclr-17461	570	2	i	i	PRON
iiclr-17461	570	3	d.	d.	PROPN
iiclr-17461	570	4	the	the	DET
iiclr-17461	570	5	iasc	iasc	PROPN
iiclr-17461	570	6	and	and	CCONJ
iiclr-17461	570	7	the	the	DET
iiclr-17461	570	8	fasb	fasb	NOUN
iiclr-17461	570	9	have	have	AUX
iiclr-17461	570	10	primarily	primarily	ADV
iiclr-17461	570	11	been	be	AUX
iiclr-17461	570	12	working	work	VERB
iiclr-17461	570	13	towards	towards	ADP
iiclr-17461	570	14	circumstantial	circumstantial	ADJ
iiclr-17461	570	15	harmonization	harmonization	NOUN
iiclr-17461	570	16	.	.	PUNCT
iiclr-17461	571	1	see	see	VERB
iiclr-17461	571	2	i	i	PRON
iiclr-17461	571	3	d.	d.	PROPN
iiclr-17461	571	4	144	144	NUM
iiclr-17461	571	5	.	.	PUNCT
iiclr-17461	572	1	greene	greene	PROPN
iiclr-17461	572	2	et	et	PROPN
iiclr-17461	572	3	al	al	PROPN
iiclr-17461	572	4	.	.	PROPN
iiclr-17461	572	5	,	,	PUNCT
iiclr-17461	572	6	supra	supra	PROPN
iiclr-17461	572	7	note	note	PROPN
iiclr-17461	572	8	109	109	NUM
iiclr-17461	572	9	,	,	PUNCT
iiclr-17461	572	10	at	at	ADP
iiclr-17461	572	11	436	436	NUM
iiclr-17461	572	12	.	.	PUNCT
iiclr-17461	572	13	145	145	NUM
iiclr-17461	572	14	.	.	PUNCT
iiclr-17461	573	1	see	see	VERB
iiclr-17461	573	2	mueller	mueller	PROPN
iiclr-17461	573	3	et	et	PROPN
iiclr-17461	573	4	al	al	PROPN
iiclr-17461	573	5	.	.	PROPN
iiclr-17461	573	6	,	,	PUNCT
iiclr-17461	573	7	supra	supra	PROPN
iiclr-17461	573	8	note	note	PROPN
iiclr-17461	573	9	18	18	NUM
iiclr-17461	573	10	,	,	PUNCT
iiclr-17461	573	11	at	at	ADP
iiclr-17461	573	12	38	38	NUM
iiclr-17461	573	13	.	.	PUNCT
iiclr-17461	574	1	146	146	NUM
iiclr-17461	574	2	.	.	PUNCT
iiclr-17461	575	1	see	see	VERB
iiclr-17461	575	2	epstein	epstein	PROPN
iiclr-17461	575	3	&	&	CCONJ
iiclr-17461	575	4	mirza	mirza	PROPN
iiclr-17461	575	5	,	,	PUNCT
iiclr-17461	575	6	supra	supra	PROPN
iiclr-17461	575	7	note	note	NOUN
iiclr-17461	575	8	40	40	NUM
iiclr-17461	575	9	,	,	PUNCT
iiclr-17461	575	10	at	at	ADP
iiclr-17461	575	11	15	15	NUM
iiclr-17461	575	12	.	.	PUNCT
iiclr-17461	575	13	147	147	NUM
iiclr-17461	575	14	.	.	PUNCT
iiclr-17461	576	1	see	see	VERB
iiclr-17461	576	2	cohen	cohen	PROPN
iiclr-17461	576	3	,	,	PUNCT
iiclr-17461	576	4	supra	supra	PROPN
iiclr-17461	576	5	note	note	PROPN
iiclr-17461	576	6	20	20	NUM
iiclr-17461	576	7	,	,	PUNCT
iiclr-17461	576	8	at	at	ADP
iiclr-17461	576	9	522	522	NUM
iiclr-17461	576	10	.	.	PUNCT
iiclr-17461	577	1	1998	1998	NUM
iiclr-17461	577	2	]	]	X
iiclr-17461	577	3	ind	ind	NOUN
iiclr-17461	577	4	.	.	PUNCT
iiclr-17461	578	1	int'l	int'l	PROPN
iiclr-17461	578	2	&	&	CCONJ
iiclr-17461	578	3	comp	comp	PROPN
iiclr-17461	578	4	.	.	PUNCT
iiclr-17461	579	1	l.	l.	PROPN
iiclr-17461	579	2	rev	rev	PROPN
iiclr-17461	579	3	.	.	PROPN
iiclr-17461	580	1	kong	kong	PROPN
iiclr-17461	580	2	.	.	PUNCT
iiclr-17461	581	1	14s	14	NOUN
iiclr-17461	581	2	the	the	DET
iiclr-17461	581	3	question	question	NOUN
iiclr-17461	581	4	remains	remain	VERB
iiclr-17461	581	5	,	,	PUNCT
iiclr-17461	581	6	if	if	SCONJ
iiclr-17461	581	7	ias	ias	PROPN
iiclr-17461	581	8	is	be	AUX
iiclr-17461	581	9	acceptable	acceptable	ADJ
iiclr-17461	581	10	to	to	ADP
iiclr-17461	581	11	the	the	DET
iiclr-17461	581	12	rest	rest	NOUN
iiclr-17461	581	13	of	of	ADP
iiclr-17461	581	14	the	the	DET
iiclr-17461	581	15	world	world	NOUN
iiclr-17461	581	16	,	,	PUNCT
iiclr-17461	581	17	why	why	SCONJ
iiclr-17461	581	18	is	be	AUX
iiclr-17461	581	19	it	it	PRON
iiclr-17461	581	20	not	not	PART
iiclr-17461	581	21	acceptable	acceptable	ADJ
iiclr-17461	581	22	in	in	ADP
iiclr-17461	581	23	the	the	DET
iiclr-17461	581	24	united	united	PROPN
iiclr-17461	581	25	states	states	PROPN
iiclr-17461	581	26	?	?	PUNCT
iiclr-17461	582	1	opponents	opponent	NOUN
iiclr-17461	582	2	of	of	ADP
iiclr-17461	582	3	ias	ias	PROPN
iiclr-17461	582	4	argue	argue	VERB
iiclr-17461	582	5	that	that	SCONJ
iiclr-17461	582	6	allowing	allow	VERB
iiclr-17461	582	7	foreign	foreign	ADJ
iiclr-17461	582	8	companies	company	NOUN
iiclr-17461	582	9	to	to	PART
iiclr-17461	582	10	use	use	VERB
iiclr-17461	582	11	ias	ia	NOUN
iiclr-17461	582	12	in	in	ADP
iiclr-17461	582	13	cross	cross	ADJ
iiclr-17461	582	14	-	-	ADJ
iiclr-17461	582	15	border	border	ADJ
iiclr-17461	582	16	listings	listing	NOUN
iiclr-17461	582	17	in	in	ADP
iiclr-17461	582	18	the	the	DET
iiclr-17461	582	19	united	united	PROPN
iiclr-17461	582	20	states	states	PROPN
iiclr-17461	582	21	will	will	AUX
iiclr-17461	582	22	place	place	VERB
iiclr-17461	582	23	u.s	u.s	PROPN
iiclr-17461	582	24	.	.	PROPN
iiclr-17461	582	25	companies	company	NOUN
iiclr-17461	582	26	at	at	ADP
iiclr-17461	582	27	a	a	DET
iiclr-17461	582	28	competitive	competitive	ADJ
iiclr-17461	582	29	disadvantage	disadvantage	NOUN
iiclr-17461	582	30	.	.	PUNCT
iiclr-17461	582	31	'	'	PUNCT
iiclr-17461	583	1	49	49	NUM
iiclr-17461	583	2	these	these	DET
iiclr-17461	583	3	opponents	opponent	NOUN
iiclr-17461	583	4	rightly	rightly	ADV
iiclr-17461	583	5	point	point	VERB
iiclr-17461	583	6	out	out	ADP
iiclr-17461	583	7	that	that	SCONJ
iiclr-17461	583	8	domestic	domestic	ADJ
iiclr-17461	583	9	companies	company	NOUN
iiclr-17461	583	10	would	would	AUX
iiclr-17461	583	11	spend	spend	VERB
iiclr-17461	583	12	additional	additional	ADJ
iiclr-17461	583	13	time	time	NOUN
iiclr-17461	583	14	and	and	CCONJ
iiclr-17461	583	15	resources	resource	NOUN
iiclr-17461	583	16	in	in	ADP
iiclr-17461	583	17	complying	comply	VERB
iiclr-17461	583	18	with	with	ADP
iiclr-17461	583	19	the	the	DET
iiclr-17461	583	20	more	more	ADV
iiclr-17461	583	21	detailed	detailed	ADJ
iiclr-17461	583	22	and	and	CCONJ
iiclr-17461	583	23	complicated	complicated	ADJ
iiclr-17461	583	24	disclosures	disclosure	NOUN
iiclr-17461	583	25	of	of	ADP
iiclr-17461	583	26	u.s	u.s	PROPN
iiclr-17461	583	27	.	.	PROPN
iiclr-17461	583	28	gaap	gaap	PROPN
iiclr-17461	583	29	.	.	PUNCT
iiclr-17461	584	1	5	5	NUM
iiclr-17461	584	2	however	however	ADV
iiclr-17461	584	3	,	,	PUNCT
iiclr-17461	584	4	this	this	DET
iiclr-17461	584	5	argument	argument	NOUN
iiclr-17461	584	6	against	against	ADP
iiclr-17461	584	7	ias	ias	PROPN
iiclr-17461	584	8	may	may	AUX
iiclr-17461	584	9	actually	actually	ADV
iiclr-17461	584	10	be	be	AUX
iiclr-17461	584	11	an	an	DET
iiclr-17461	584	12	argument	argument	NOUN
iiclr-17461	584	13	in	in	ADP
iiclr-17461	584	14	favor	favor	NOUN
iiclr-17461	584	15	of	of	ADP
iiclr-17461	584	16	harmonization	harmonization	NOUN
iiclr-17461	584	17	.	.	PUNCT
iiclr-17461	585	1	if	if	SCONJ
iiclr-17461	585	2	the	the	DET
iiclr-17461	585	3	sec	sec	PROPN
iiclr-17461	585	4	allows	allow	VERB
iiclr-17461	585	5	foreign	foreign	ADJ
iiclr-17461	585	6	companies	company	NOUN
iiclr-17461	585	7	to	to	PART
iiclr-17461	585	8	use	use	VERB
iiclr-17461	585	9	ias	ia	NOUN
iiclr-17461	585	10	as	as	ADP
iiclr-17461	585	11	a	a	DET
iiclr-17461	585	12	substitute	substitute	NOUN
iiclr-17461	585	13	for	for	ADP
iiclr-17461	585	14	u.s	u.s	PROPN
iiclr-17461	585	15	.	.	PROPN
iiclr-17461	585	16	gaap	gaap	PROPN
iiclr-17461	585	17	,	,	PUNCT
iiclr-17461	585	18	u.s	u.s	PROPN
iiclr-17461	585	19	.	.	PROPN
iiclr-17461	585	20	companies	company	NOUN
iiclr-17461	585	21	may	may	AUX
iiclr-17461	585	22	indeed	indeed	ADV
iiclr-17461	585	23	have	have	VERB
iiclr-17461	585	24	a	a	DET
iiclr-17461	585	25	legitimate	legitimate	ADJ
iiclr-17461	585	26	complaint	complaint	NOUN
iiclr-17461	585	27	that	that	SCONJ
iiclr-17461	585	28	they	they	PRON
iiclr-17461	585	29	would	would	AUX
iiclr-17461	585	30	bear	bear	VERB
iiclr-17461	585	31	unnecessary	unnecessary	ADJ
iiclr-17461	585	32	,	,	PUNCT
iiclr-17461	585	33	extra	extra	ADJ
iiclr-17461	585	34	costs	cost	NOUN
iiclr-17461	585	35	complying	comply	VERB
iiclr-17461	585	36	with	with	ADP
iiclr-17461	585	37	u.s	u.s	PROPN
iiclr-17461	585	38	.	.	PROPN
iiclr-17461	585	39	gaap	gaap	PROPN
iiclr-17461	585	40	.	.	PUNCT
iiclr-17461	586	1	the	the	DET
iiclr-17461	586	2	solution	solution	NOUN
iiclr-17461	586	3	to	to	ADP
iiclr-17461	586	4	this	this	DET
iiclr-17461	586	5	problem	problem	NOUN
iiclr-17461	586	6	is	be	AUX
iiclr-17461	586	7	to	to	PART
iiclr-17461	586	8	simply	simply	ADV
iiclr-17461	586	9	allow	allow	VERB
iiclr-17461	586	10	domestic	domestic	ADJ
iiclr-17461	586	11	companies	company	NOUN
iiclr-17461	586	12	to	to	PART
iiclr-17461	586	13	also	also	ADV
iiclr-17461	586	14	use	use	VERB
iiclr-17461	586	15	ias	ia	NOUN
iiclr-17461	586	16	in	in	ADP
iiclr-17461	586	17	preparation	preparation	NOUN
iiclr-17461	586	18	of	of	ADP
iiclr-17461	586	19	their	their	PRON
iiclr-17461	586	20	financial	financial	ADJ
iiclr-17461	586	21	statements	statement	NOUN
iiclr-17461	586	22	.	.	PUNCT
iiclr-17461	587	1	after	after	ADV
iiclr-17461	587	2	all	all	ADV
iiclr-17461	587	3	,	,	PUNCT
iiclr-17461	587	4	if	if	SCONJ
iiclr-17461	587	5	the	the	DET
iiclr-17461	587	6	sec	sec	PROPN
iiclr-17461	587	7	deems	deem	VERB
iiclr-17461	587	8	that	that	SCONJ
iiclr-17461	587	9	ias	ias	PROPN
iiclr-17461	587	10	is	be	AUX
iiclr-17461	587	11	not	not	PART
iiclr-17461	587	12	misleading	mislead	VERB
iiclr-17461	587	13	to	to	ADP
iiclr-17461	587	14	investors	investor	NOUN
iiclr-17461	587	15	and	and	CCONJ
iiclr-17461	587	16	is	be	AUX
iiclr-17461	587	17	appropriate	appropriate	ADJ
iiclr-17461	587	18	for	for	ADP
iiclr-17461	587	19	foreign	foreign	ADJ
iiclr-17461	587	20	companies	company	NOUN
iiclr-17461	587	21	,	,	PUNCT
iiclr-17461	587	22	why	why	SCONJ
iiclr-17461	587	23	would	would	AUX
iiclr-17461	587	24	it	it	PRON
iiclr-17461	587	25	not	not	PART
iiclr-17461	587	26	be	be	AUX
iiclr-17461	587	27	appropriate	appropriate	ADJ
iiclr-17461	587	28	for	for	ADP
iiclr-17461	587	29	domestic	domestic	ADJ
iiclr-17461	587	30	companies	company	NOUN
iiclr-17461	587	31	?	?	PUNCT
iiclr-17461	588	1	if	if	SCONJ
iiclr-17461	588	2	u.s	u.s	PROPN
iiclr-17461	588	3	.	.	PROPN
iiclr-17461	588	4	and	and	CCONJ
iiclr-17461	588	5	foreign	foreign	ADJ
iiclr-17461	588	6	companies	company	NOUN
iiclr-17461	588	7	are	be	AUX
iiclr-17461	588	8	both	both	PRON
iiclr-17461	588	9	using	use	VERB
iiclr-17461	588	10	ias	ia	NOUN
iiclr-17461	588	11	,	,	PUNCT
iiclr-17461	588	12	the	the	DET
iiclr-17461	588	13	world	world	NOUN
iiclr-17461	588	14	would	would	AUX
iiclr-17461	588	15	be	be	AUX
iiclr-17461	588	16	one	one	NUM
iiclr-17461	588	17	step	step	NOUN
iiclr-17461	588	18	closer	close	ADV
iiclr-17461	588	19	to	to	ADP
iiclr-17461	588	20	a	a	DET
iiclr-17461	588	21	single	single	ADJ
iiclr-17461	588	22	set	set	NOUN
iiclr-17461	588	23	of	of	ADP
iiclr-17461	588	24	comprehensive	comprehensive	ADJ
iiclr-17461	588	25	accounting	accounting	NOUN
iiclr-17461	588	26	standards	standard	NOUN
iiclr-17461	588	27	.	.	PUNCT
iiclr-17461	589	1	there	there	PRON
iiclr-17461	589	2	are	be	VERB
iiclr-17461	589	3	several	several	ADJ
iiclr-17461	589	4	reasons	reason	NOUN
iiclr-17461	589	5	why	why	SCONJ
iiclr-17461	589	6	the	the	DET
iiclr-17461	589	7	world	world	NOUN
iiclr-17461	589	8	's	's	PART
iiclr-17461	589	9	accounting	accounting	NOUN
iiclr-17461	589	10	bodies	body	NOUN
iiclr-17461	589	11	should	should	AUX
iiclr-17461	589	12	pursue	pursue	VERB
iiclr-17461	589	13	harmonization	harmonization	NOUN
iiclr-17461	589	14	of	of	ADP
iiclr-17461	589	15	accounting	accounting	NOUN
iiclr-17461	589	16	standards	standard	NOUN
iiclr-17461	589	17	as	as	ADP
iiclr-17461	589	18	a	a	DET
iiclr-17461	589	19	goal	goal	NOUN
iiclr-17461	589	20	.	.	PUNCT
iiclr-17461	590	1	as	as	SCONJ
iiclr-17461	590	2	all	all	DET
iiclr-17461	590	3	companies	company	NOUN
iiclr-17461	590	4	would	would	AUX
iiclr-17461	590	5	use	use	VERB
iiclr-17461	590	6	the	the	DET
iiclr-17461	590	7	same	same	ADJ
iiclr-17461	590	8	set	set	NOUN
iiclr-17461	590	9	of	of	ADP
iiclr-17461	590	10	standards	standard	NOUN
iiclr-17461	590	11	,	,	PUNCT
iiclr-17461	590	12	harmonization	harmonization	NOUN
iiclr-17461	590	13	would	would	AUX
iiclr-17461	590	14	increase	increase	VERB
iiclr-17461	590	15	comparability	comparability	NOUN
iiclr-17461	590	16	of	of	ADP
iiclr-17461	590	17	financial	financial	ADJ
iiclr-17461	590	18	statements	statement	NOUN
iiclr-17461	590	19	for	for	ADP
iiclr-17461	590	20	domestic	domestic	ADJ
iiclr-17461	590	21	and	and	CCONJ
iiclr-17461	590	22	foreign	foreign	ADJ
iiclr-17461	590	23	companies	company	NOUN
iiclr-17461	590	24	.	.	PUNCT
iiclr-17461	590	25	'	'	PUNCT
iiclr-17461	591	1	5	5	NUM
iiclr-17461	591	2	'	'	PUNCT
iiclr-17461	591	3	this	this	PRON
iiclr-17461	591	4	would	would	AUX
iiclr-17461	591	5	help	help	VERB
iiclr-17461	591	6	investors	investor	NOUN
iiclr-17461	591	7	make	make	VERB
iiclr-17461	591	8	intelligent	intelligent	ADJ
iiclr-17461	591	9	investment	investment	NOUN
iiclr-17461	591	10	decisions	decision	NOUN
iiclr-17461	591	11	.	.	PUNCT
iiclr-17461	592	1	if	if	SCONJ
iiclr-17461	592	2	only	only	ADV
iiclr-17461	592	3	one	one	NUM
iiclr-17461	592	4	set	set	NOUN
iiclr-17461	592	5	of	of	ADP
iiclr-17461	592	6	accounting	accounting	NOUN
iiclr-17461	592	7	standards	standard	NOUN
iiclr-17461	592	8	is	be	AUX
iiclr-17461	592	9	used	use	VERB
iiclr-17461	592	10	,	,	PUNCT
iiclr-17461	592	11	investors	investor	NOUN
iiclr-17461	592	12	will	will	AUX
iiclr-17461	592	13	become	become	VERB
iiclr-17461	592	14	"	"	PUNCT
iiclr-17461	592	15	intimately	intimately	ADV
iiclr-17461	592	16	familiar	familiar	ADJ
iiclr-17461	592	17	"	"	PUNCT
iiclr-17461	592	18	with	with	ADP
iiclr-17461	592	19	these	these	DET
iiclr-17461	592	20	standards	standard	NOUN
iiclr-17461	592	21	,	,	PUNCT
iiclr-17461	592	22	which	which	PRON
iiclr-17461	592	23	will	will	AUX
iiclr-17461	592	24	help	help	VERB
iiclr-17461	592	25	them	they	PRON
iiclr-17461	592	26	more	more	ADV
iiclr-17461	592	27	easily	easily	ADV
iiclr-17461	592	28	understand	understand	VERB
iiclr-17461	592	29	financial	financial	ADJ
iiclr-17461	592	30	statements.5	statements.5	ADJ
iiclr-17461	592	31	2	2	NUM
iiclr-17461	592	32	harmonization	harmonization	NOUN
iiclr-17461	592	33	would	would	AUX
iiclr-17461	592	34	also	also	ADV
iiclr-17461	592	35	result	result	VERB
iiclr-17461	592	36	in	in	ADP
iiclr-17461	592	37	cost	cost	NOUN
iiclr-17461	592	38	savings	saving	NOUN
iiclr-17461	592	39	for	for	ADP
iiclr-17461	592	40	u.s	u.s	PROPN
iiclr-17461	592	41	.	.	PROPN
iiclr-17461	592	42	companies	company	NOUN
iiclr-17461	592	43	.	.	PUNCT
iiclr-17461	593	1	although	although	SCONJ
iiclr-17461	593	2	u.s	u.s	PROPN
iiclr-17461	593	3	.	.	PROPN
iiclr-17461	593	4	companies	company	NOUN
iiclr-17461	593	5	use	use	VERB
iiclr-17461	593	6	u.s	u.s	PROPN
iiclr-17461	593	7	.	.	PROPN
iiclr-17461	593	8	gaap	gaap	PROPN
iiclr-17461	593	9	in	in	ADP
iiclr-17461	593	10	preparing	prepare	VERB
iiclr-17461	593	11	their	their	PRON
iiclr-17461	593	12	financial	financial	ADJ
iiclr-17461	593	13	statements	statement	NOUN
iiclr-17461	593	14	,	,	PUNCT
iiclr-17461	593	15	these	these	DET
iiclr-17461	593	16	u.s	u.s	PROPN
iiclr-17461	593	17	.	.	PROPN
iiclr-17461	593	18	companies	company	NOUN
iiclr-17461	593	19	often	often	ADV
iiclr-17461	593	20	own	own	VERB
iiclr-17461	593	21	foreign	foreign	ADJ
iiclr-17461	593	22	subsidiaries	subsidiary	NOUN
iiclr-17461	593	23	.	.	PUNCT
iiclr-17461	594	1	the	the	DET
iiclr-17461	594	2	financial	financial	ADJ
iiclr-17461	594	3	statements	statement	NOUN
iiclr-17461	594	4	of	of	ADP
iiclr-17461	594	5	these	these	DET
iiclr-17461	594	6	foreign	foreign	ADJ
iiclr-17461	594	7	subsidiaries	subsidiary	NOUN
iiclr-17461	594	8	must	must	AUX
iiclr-17461	594	9	be	be	AUX
iiclr-17461	594	10	148	148	NUM
iiclr-17461	594	11	.	.	PUNCT
iiclr-17461	595	1	see	see	VERB
iiclr-17461	595	2	i	i	PRON
iiclr-17461	595	3	d.	d.	PROPN
iiclr-17461	595	4	at	at	ADP
iiclr-17461	595	5	510	510	NUM
iiclr-17461	595	6	-	-	SYM
iiclr-17461	595	7	11	11	NUM
iiclr-17461	595	8	.	.	NOUN
iiclr-17461	596	1	149	149	NUM
iiclr-17461	596	2	.	.	PUNCT
iiclr-17461	597	1	see	see	VERB
iiclr-17461	597	2	breeden	breeden	PROPN
iiclr-17461	597	3	,	,	PUNCT
iiclr-17461	597	4	supra	supra	PROPN
iiclr-17461	597	5	note	note	PROPN
iiclr-17461	597	6	127	127	NUM
iiclr-17461	597	7	,	,	PUNCT
iiclr-17461	597	8	at	at	ADP
iiclr-17461	597	9	s87	s87	NOUN
iiclr-17461	597	10	-	-	SYM
iiclr-17461	597	11	88	88	NUM
iiclr-17461	597	12	.	.	PUNCT
iiclr-17461	598	1	mr	mr	PROPN
iiclr-17461	598	2	.	.	PROPN
iiclr-17461	598	3	breeden	breeden	PROPN
iiclr-17461	598	4	's	's	PART
iiclr-17461	598	5	attitude	attitude	NOUN
iiclr-17461	598	6	typifies	typify	VERB
iiclr-17461	598	7	hard	hard	ADJ
iiclr-17461	598	8	-	-	PUNCT
iiclr-17461	598	9	line	line	NOUN
iiclr-17461	598	10	"	"	PUNCT
iiclr-17461	598	11	pro	pro	X
iiclr-17461	598	12	u.s	u.s	PROPN
iiclr-17461	598	13	.	.	PUNCT
iiclr-17461	598	14	"	"	PUNCT
iiclr-17461	598	15	feelings	feeling	NOUN
iiclr-17461	598	16	.	.	PUNCT
iiclr-17461	599	1	while	while	SCONJ
iiclr-17461	599	2	admitting	admit	VERB
iiclr-17461	599	3	that	that	SCONJ
iiclr-17461	599	4	u.s	u.s	PROPN
iiclr-17461	599	5	.	.	PROPN
iiclr-17461	599	6	gaap	gaap	PROPN
iiclr-17461	599	7	has	have	VERB
iiclr-17461	599	8	serious	serious	ADJ
iiclr-17461	599	9	flaws	flaw	NOUN
iiclr-17461	599	10	and	and	CCONJ
iiclr-17461	599	11	that	that	SCONJ
iiclr-17461	599	12	the	the	DET
iiclr-17461	599	13	world	world	NOUN
iiclr-17461	599	14	would	would	AUX
iiclr-17461	599	15	benefit	benefit	VERB
iiclr-17461	599	16	from	from	ADP
iiclr-17461	599	17	greater	great	ADJ
iiclr-17461	599	18	harmonization	harmonization	NOUN
iiclr-17461	599	19	,	,	PUNCT
iiclr-17461	599	20	breeden	breeden	PROPN
iiclr-17461	599	21	,	,	PUNCT
iiclr-17461	599	22	a	a	DET
iiclr-17461	599	23	former	former	ADJ
iiclr-17461	599	24	sec	sec	PROPN
iiclr-17461	599	25	commissioner	commissioner	NOUN
iiclr-17461	599	26	,	,	PUNCT
iiclr-17461	599	27	still	still	ADV
iiclr-17461	599	28	refuses	refuse	VERB
iiclr-17461	599	29	to	to	PART
iiclr-17461	599	30	support	support	VERB
iiclr-17461	599	31	relaxing	relax	VERB
iiclr-17461	599	32	standards	standard	NOUN
iiclr-17461	599	33	for	for	ADP
iiclr-17461	599	34	foreign	foreign	ADJ
iiclr-17461	599	35	issuers	issuer	NOUN
iiclr-17461	599	36	.	.	PUNCT
iiclr-17461	600	1	see	see	VERB
iiclr-17461	600	2	i	i	PRON
iiclr-17461	600	3	d.	d.	PROPN
iiclr-17461	600	4	at	at	ADP
iiclr-17461	600	5	s87	s87	NOUN
iiclr-17461	600	6	-	-	SYM
iiclr-17461	600	7	88	88	NUM
iiclr-17461	600	8	,	,	PUNCT
iiclr-17461	600	9	s95	s95	NOUN
iiclr-17461	600	10	-	-	PUNCT
iiclr-17461	600	11	96	96	NUM
iiclr-17461	600	12	.	.	PUNCT
iiclr-17461	601	1	although	although	SCONJ
iiclr-17461	601	2	admitting	admit	VERB
iiclr-17461	601	3	to	to	ADP
iiclr-17461	601	4	the	the	DET
iiclr-17461	601	5	benefits	benefit	NOUN
iiclr-17461	601	6	of	of	ADP
iiclr-17461	601	7	harmonization	harmonization	NOUN
iiclr-17461	601	8	,	,	PUNCT
iiclr-17461	601	9	breeden	breeden	PROPN
iiclr-17461	601	10	colorfully	colorfully	ADV
iiclr-17461	601	11	states	state	VERB
iiclr-17461	601	12	his	his	PRON
iiclr-17461	601	13	belief	belief	NOUN
iiclr-17461	601	14	that	that	SCONJ
iiclr-17461	601	15	the	the	DET
iiclr-17461	601	16	day	day	NOUN
iiclr-17461	601	17	the	the	DET
iiclr-17461	601	18	world	world	NOUN
iiclr-17461	601	19	's	's	PART
iiclr-17461	601	20	accountants	accountant	NOUN
iiclr-17461	601	21	will	will	AUX
iiclr-17461	601	22	agree	agree	VERB
iiclr-17461	601	23	on	on	ADP
iiclr-17461	601	24	one	one	NUM
iiclr-17461	601	25	set	set	NOUN
iiclr-17461	601	26	of	of	ADP
iiclr-17461	601	27	principles	principle	NOUN
iiclr-17461	601	28	will	will	AUX
iiclr-17461	601	29	be	be	AUX
iiclr-17461	601	30	just	just	ADV
iiclr-17461	601	31	after	after	SCONJ
iiclr-17461	601	32	"	"	PUNCT
iiclr-17461	601	33	all	all	DET
iiclr-17461	601	34	the	the	DET
iiclr-17461	601	35	world	world	NOUN
iiclr-17461	601	36	's	's	PART
iiclr-17461	601	37	lawyers	lawyer	NOUN
iiclr-17461	601	38	get	get	VERB
iiclr-17461	601	39	together	together	ADV
iiclr-17461	601	40	and	and	CCONJ
iiclr-17461	601	41	agree	agree	VERB
iiclr-17461	601	42	on	on	ADP
iiclr-17461	601	43	a	a	DET
iiclr-17461	601	44	single	single	ADJ
iiclr-17461	601	45	tax	tax	NOUN
iiclr-17461	601	46	law	law	NOUN
iiclr-17461	601	47	,	,	PUNCT
iiclr-17461	601	48	a	a	DET
iiclr-17461	601	49	single	single	ADJ
iiclr-17461	601	50	antitrust	antitrust	ADJ
iiclr-17461	601	51	law	law	NOUN
iiclr-17461	601	52	,	,	PUNCT
iiclr-17461	601	53	and	and	CCONJ
iiclr-17461	601	54	a	a	DET
iiclr-17461	601	55	uniform	uniform	ADJ
iiclr-17461	601	56	legal	legal	ADJ
iiclr-17461	601	57	code	code	NOUN
iiclr-17461	601	58	for	for	ADP
iiclr-17461	601	59	other	other	ADJ
iiclr-17461	601	60	issues	issue	NOUN
iiclr-17461	601	61	.	.	PUNCT
iiclr-17461	601	62	"	"	PUNCT
iiclr-17461	602	1	i	i	PRON
iiclr-17461	602	2	d.	d.	PROPN
iiclr-17461	602	3	at	at	ADP
iiclr-17461	602	4	s96	s96	PROPN
iiclr-17461	602	5	.	.	PUNCT
iiclr-17461	603	1	shortly	shortly	ADV
iiclr-17461	603	2	after	after	ADP
iiclr-17461	603	3	leaving	leave	VERB
iiclr-17461	603	4	office	office	NOUN
iiclr-17461	603	5	at	at	ADP
iiclr-17461	603	6	the	the	DET
iiclr-17461	603	7	sec	sec	PROPN
iiclr-17461	603	8	,	,	PUNCT
iiclr-17461	603	9	mr	mr	PROPN
iiclr-17461	603	10	.	.	PROPN
iiclr-17461	603	11	breeden	breeden	PROPN
iiclr-17461	603	12	commented	comment	VERB
iiclr-17461	603	13	that	that	SCONJ
iiclr-17461	603	14	"	"	PUNCT
iiclr-17461	603	15	[	[	X
iiclr-17461	603	16	h]ell	h]ell	NOUN
iiclr-17461	603	17	will	will	AUX
iiclr-17461	603	18	freeze	freeze	VERB
iiclr-17461	603	19	over	over	ADP
iiclr-17461	603	20	before	before	SCONJ
iiclr-17461	603	21	the	the	DET
iiclr-17461	603	22	u.s	u.s	PROPN
iiclr-17461	603	23	.	.	PROPN
iiclr-17461	603	24	changes	change	VERB
iiclr-17461	603	25	its	its	PRON
iiclr-17461	603	26	[	[	ADJ
iiclr-17461	603	27	accounting	accounting	NOUN
iiclr-17461	603	28	disclosure	disclosure	NOUN
iiclr-17461	603	29	]	]	PUNCT
iiclr-17461	603	30	standards	standard	NOUN
iiclr-17461	603	31	.	.	PUNCT
iiclr-17461	603	32	"	"	PUNCT
iiclr-17461	604	1	cohen	cohen	PROPN
iiclr-17461	604	2	,	,	PUNCT
iiclr-17461	604	3	supra	supra	PROPN
iiclr-17461	604	4	note	note	PROPN
iiclr-17461	604	5	20	20	NUM
iiclr-17461	604	6	,	,	PUNCT
iiclr-17461	604	7	at	at	ADP
iiclr-17461	604	8	523	523	NUM
iiclr-17461	604	9	.	.	PUNCT
iiclr-17461	605	1	this	this	DET
iiclr-17461	605	2	type	type	NOUN
iiclr-17461	605	3	of	of	ADP
iiclr-17461	605	4	attitude	attitude	NOUN
iiclr-17461	605	5	on	on	ADP
iiclr-17461	605	6	the	the	DET
iiclr-17461	605	7	part	part	NOUN
iiclr-17461	605	8	of	of	ADP
iiclr-17461	605	9	u.s	u.s	PROPN
iiclr-17461	605	10	.	.	PROPN
iiclr-17461	605	11	officials	official	NOUN
iiclr-17461	605	12	is	be	AUX
iiclr-17461	605	13	offensive	offensive	ADJ
iiclr-17461	605	14	to	to	ADP
iiclr-17461	605	15	foreign	foreign	ADJ
iiclr-17461	605	16	regulators	regulator	NOUN
iiclr-17461	605	17	and	and	CCONJ
iiclr-17461	605	18	has	have	AUX
iiclr-17461	605	19	impeded	impede	VERB
iiclr-17461	605	20	harmonization	harmonization	NOUN
iiclr-17461	605	21	efforts	effort	NOUN
iiclr-17461	605	22	.	.	PUNCT
iiclr-17461	606	1	see	see	VERB
iiclr-17461	606	2	i	i	PRON
iiclr-17461	606	3	d.	d.	PROPN
iiclr-17461	606	4	at	at	ADP
iiclr-17461	606	5	522	522	NUM
iiclr-17461	606	6	.	.	PUNCT
iiclr-17461	607	1	fortunately	fortunately	ADV
iiclr-17461	607	2	,	,	PUNCT
iiclr-17461	607	3	current	current	ADJ
iiclr-17461	607	4	sec	sec	PROPN
iiclr-17461	607	5	chairman	chairman	PROPN
iiclr-17461	607	6	arthur	arthur	PROPN
iiclr-17461	607	7	levitt	levitt	PROPN
iiclr-17461	607	8	is	be	AUX
iiclr-17461	607	9	seen	see	VERB
iiclr-17461	607	10	as	as	ADP
iiclr-17461	607	11	more	more	ADV
iiclr-17461	607	12	flexible	flexible	ADJ
iiclr-17461	607	13	and	and	CCONJ
iiclr-17461	607	14	open	open	ADJ
iiclr-17461	607	15	to	to	ADP
iiclr-17461	607	16	international	international	ADJ
iiclr-17461	607	17	accounting	accounting	NOUN
iiclr-17461	607	18	standards	standard	NOUN
iiclr-17461	607	19	.	.	PUNCT
iiclr-17461	608	1	see	see	VERB
iiclr-17461	608	2	i	i	PRON
iiclr-17461	608	3	d.	d.	PROPN
iiclr-17461	608	4	at	at	ADP
iiclr-17461	608	5	523	523	NUM
iiclr-17461	608	6	.	.	PUNCT
iiclr-17461	609	1	150	150	NUM
iiclr-17461	609	2	.	.	PUNCT
iiclr-17461	610	1	see	see	VERB
iiclr-17461	610	2	breeden	breeden	PROPN
iiclr-17461	610	3	,	,	PUNCT
iiclr-17461	610	4	supra	supra	PROPN
iiclr-17461	610	5	note	note	PROPN
iiclr-17461	610	6	127	127	NUM
iiclr-17461	610	7	,	,	PUNCT
iiclr-17461	610	8	at	at	ADP
iiclr-17461	610	9	588	588	NUM
iiclr-17461	610	10	.	.	NOUN
iiclr-17461	610	11	151	151	NUM
iiclr-17461	610	12	.	.	PUNCT
iiclr-17461	611	1	see	see	VERB
iiclr-17461	611	2	alhashim	alhashim	PROPN
iiclr-17461	611	3	&	&	CCONJ
iiclr-17461	611	4	arpan	arpan	PROPN
iiclr-17461	611	5	,	,	PUNCT
iiclr-17461	611	6	supra	supra	PROPN
iiclr-17461	611	7	note	note	NOUN
iiclr-17461	611	8	60	60	NUM
iiclr-17461	611	9	,	,	PUNCT
iiclr-17461	611	10	at	at	ADP
iiclr-17461	611	11	48	48	NUM
iiclr-17461	611	12	-	-	SYM
iiclr-17461	611	13	49	49	NUM
iiclr-17461	611	14	.	.	PUNCT
iiclr-17461	612	1	152	152	NUM
iiclr-17461	612	2	.	.	PUNCT
iiclr-17461	613	1	see	see	VERB
iiclr-17461	613	2	mercado	mercado	NOUN
iiclr-17461	613	3	,	,	PUNCT
iiclr-17461	613	4	supra	supra	PROPN
iiclr-17461	613	5	note	note	PROPN
iiclr-17461	613	6	85	85	NUM
iiclr-17461	613	7	,	,	PUNCT
iiclr-17461	613	8	at	at	ADP
iiclr-17461	613	9	348	348	NUM
iiclr-17461	613	10	.	.	PUNCT
iiclr-17461	614	1	[	[	X
iiclr-17461	614	2	vol	vol	NOUN
iiclr-17461	614	3	.	.	PUNCT
iiclr-17461	614	4	9:1	9:1	NUM
iiclr-17461	614	5	international	international	ADJ
iiclr-17461	614	6	accounting	accounting	NOUN
iiclr-17461	614	7	standards	standard	NOUN
iiclr-17461	614	8	reconciled	reconcile	VERB
iiclr-17461	614	9	to	to	ADP
iiclr-17461	614	10	u.s	u.s	PROPN
iiclr-17461	614	11	.	.	PROPN
iiclr-17461	614	12	gaap	gaap	PROPN
iiclr-17461	614	13	for	for	ADP
iiclr-17461	614	14	presentation	presentation	NOUN
iiclr-17461	614	15	in	in	ADP
iiclr-17461	614	16	the	the	DET
iiclr-17461	614	17	domestic	domestic	ADJ
iiclr-17461	614	18	companies	company	NOUN
iiclr-17461	614	19	'	'	PART
iiclr-17461	614	20	consolidated	consolidated	ADJ
iiclr-17461	614	21	financial	financial	ADJ
iiclr-17461	614	22	statements	statement	NOUN
iiclr-17461	614	23	.	.	PUNCT
iiclr-17461	615	1	5	5	NUM
iiclr-17461	615	2	3	3	NUM
iiclr-17461	615	3	these	these	DET
iiclr-17461	615	4	costs	cost	NOUN
iiclr-17461	615	5	could	could	AUX
iiclr-17461	615	6	be	be	AUX
iiclr-17461	615	7	avoided	avoid	VERB
iiclr-17461	615	8	if	if	SCONJ
iiclr-17461	615	9	all	all	DET
iiclr-17461	615	10	companies	company	NOUN
iiclr-17461	615	11	simply	simply	ADV
iiclr-17461	615	12	used	use	VERB
iiclr-17461	615	13	ias	ias	PROPN
iiclr-17461	615	14	.	.	PUNCT
iiclr-17461	616	1	"	"	PUNCT
iiclr-17461	616	2	4	4	NUM
iiclr-17461	616	3	harmonization	harmonization	NOUN
iiclr-17461	616	4	would	would	AUX
iiclr-17461	616	5	also	also	ADV
iiclr-17461	616	6	facilitate	facilitate	VERB
iiclr-17461	616	7	economic	economic	ADJ
iiclr-17461	616	8	activity	activity	NOUN
iiclr-17461	616	9	.	.	PUNCT
iiclr-17461	617	1	harmonization	harmonization	NOUN
iiclr-17461	617	2	makes	make	VERB
iiclr-17461	617	3	firms	firm	NOUN
iiclr-17461	617	4	easier	easy	ADJ
iiclr-17461	617	5	to	to	PART
iiclr-17461	617	6	value	value	VERB
iiclr-17461	617	7	and	and	CCONJ
iiclr-17461	617	8	thus	thus	ADV
iiclr-17461	617	9	facilitates	facilitate	VERB
iiclr-17461	617	10	business	business	NOUN
iiclr-17461	617	11	combinations	combination	NOUN
iiclr-17461	617	12	.	.	PUNCT
iiclr-17461	618	1	15	15	NUM
iiclr-17461	618	2	5	5	NUM
iiclr-17461	618	3	it	it	PRON
iiclr-17461	618	4	has	have	AUX
iiclr-17461	618	5	also	also	ADV
iiclr-17461	618	6	been	be	AUX
iiclr-17461	618	7	noted	note	VERB
iiclr-17461	618	8	that	that	SCONJ
iiclr-17461	618	9	harmonization	harmonization	NOUN
iiclr-17461	618	10	eliminates	eliminate	VERB
iiclr-17461	618	11	unjustified	unjustified	ADJ
iiclr-17461	618	12	financial	financial	ADJ
iiclr-17461	618	13	statement	statement	NOUN
iiclr-17461	618	14	differences	difference	NOUN
iiclr-17461	618	15	,	,	PUNCT
iiclr-17461	618	16	which	which	PRON
iiclr-17461	618	17	in	in	ADP
iiclr-17461	618	18	turn	turn	NOUN
iiclr-17461	618	19	leads	lead	VERB
iiclr-17461	618	20	to	to	ADP
iiclr-17461	618	21	more	more	ADV
iiclr-17461	618	22	efficient	efficient	ADJ
iiclr-17461	618	23	markets	market	NOUN
iiclr-17461	618	24	.	.	PUNCT
iiclr-17461	619	1	56	56	NUM
iiclr-17461	619	2	since	since	SCONJ
iiclr-17461	619	3	a	a	DET
iiclr-17461	619	4	comprehensive	comprehensive	ADJ
iiclr-17461	619	5	set	set	NOUN
iiclr-17461	619	6	of	of	ADP
iiclr-17461	619	7	accounting	accounting	NOUN
iiclr-17461	619	8	standards	standard	NOUN
iiclr-17461	619	9	would	would	AUX
iiclr-17461	619	10	already	already	ADV
iiclr-17461	619	11	exist	exist	VERB
iiclr-17461	619	12	,	,	PUNCT
iiclr-17461	619	13	harmonization	harmonization	NOUN
iiclr-17461	619	14	also	also	ADV
iiclr-17461	619	15	reduces	reduce	VERB
iiclr-17461	619	16	the	the	DET
iiclr-17461	619	17	costs	cost	NOUN
iiclr-17461	619	18	to	to	ADP
iiclr-17461	619	19	developing	develop	VERB
iiclr-17461	619	20	countries	country	NOUN
iiclr-17461	619	21	of	of	ADP
iiclr-17461	619	22	generating	generate	VERB
iiclr-17461	619	23	their	their	PRON
iiclr-17461	619	24	own	own	ADJ
iiclr-17461	619	25	new	new	ADJ
iiclr-17461	619	26	set	set	NOUN
iiclr-17461	619	27	of	of	ADP
iiclr-17461	619	28	accounting	account	VERB
iiclr-17461	619	29	standards.5	standards.5	PROPN
iiclr-17461	619	30	7	7	NUM
iiclr-17461	619	31	the	the	DET
iiclr-17461	619	32	prospect	prospect	NOUN
iiclr-17461	619	33	of	of	ADP
iiclr-17461	619	34	harmonization	harmonization	NOUN
iiclr-17461	619	35	raises	raise	VERB
iiclr-17461	619	36	an	an	DET
iiclr-17461	619	37	interesting	interesting	ADJ
iiclr-17461	619	38	question	question	NOUN
iiclr-17461	619	39	.	.	PUNCT
iiclr-17461	620	1	if	if	SCONJ
iiclr-17461	620	2	u.s	u.s	PROPN
iiclr-17461	620	3	.	.	PROPN
iiclr-17461	620	4	companies	company	NOUN
iiclr-17461	620	5	begin	begin	VERB
iiclr-17461	620	6	using	use	VERB
iiclr-17461	620	7	ias	ia	NOUN
iiclr-17461	620	8	,	,	PUNCT
iiclr-17461	620	9	and	and	CCONJ
iiclr-17461	620	10	the	the	DET
iiclr-17461	620	11	iasc	iasc	PROPN
iiclr-17461	620	12	becomes	become	VERB
iiclr-17461	620	13	the	the	DET
iiclr-17461	620	14	world	world	NOUN
iiclr-17461	620	15	's	's	PART
iiclr-17461	620	16	accounting	accounting	NOUN
iiclr-17461	620	17	authority	authority	NOUN
iiclr-17461	620	18	,	,	PUNCT
iiclr-17461	620	19	does	do	AUX
iiclr-17461	620	20	that	that	PRON
iiclr-17461	620	21	then	then	ADV
iiclr-17461	620	22	render	render	VERB
iiclr-17461	620	23	the	the	DET
iiclr-17461	620	24	fasb	fasb	NOUN
iiclr-17461	620	25	obsolete	obsolete	ADJ
iiclr-17461	620	26	?	?	PUNCT
iiclr-17461	621	1	58	58	NUM
iiclr-17461	621	2	in	in	ADP
iiclr-17461	621	3	this	this	DET
iiclr-17461	621	4	regard	regard	NOUN
iiclr-17461	621	5	,	,	PUNCT
iiclr-17461	621	6	the	the	DET
iiclr-17461	621	7	fasb	fasb	NOUN
iiclr-17461	621	8	has	have	VERB
iiclr-17461	621	9	at	at	ADP
iiclr-17461	621	10	least	least	ADJ
iiclr-17461	621	11	some	some	PRON
iiclr-17461	621	12	interest	interest	NOUN
iiclr-17461	621	13	in	in	ADP
iiclr-17461	621	14	ensuring	ensure	VERB
iiclr-17461	621	15	that	that	SCONJ
iiclr-17461	621	16	ias	ias	PROPN
iiclr-17461	621	17	does	do	AUX
iiclr-17461	621	18	not	not	PART
iiclr-17461	621	19	become	become	VERB
iiclr-17461	621	20	a	a	DET
iiclr-17461	621	21	complete	complete	ADJ
iiclr-17461	621	22	substitute	substitute	NOUN
iiclr-17461	621	23	for	for	ADP
iiclr-17461	621	24	u.s	u.s	PROPN
iiclr-17461	621	25	.	.	PROPN
iiclr-17461	621	26	gaap	gaap	PROPN
iiclr-17461	621	27	.	.	PUNCT
iiclr-17461	622	1	one	one	NUM
iiclr-17461	622	2	factor	factor	NOUN
iiclr-17461	622	3	weighing	weigh	VERB
iiclr-17461	622	4	against	against	ADP
iiclr-17461	622	5	harmonization	harmonization	NOUN
iiclr-17461	622	6	is	be	AUX
iiclr-17461	622	7	that	that	SCONJ
iiclr-17461	622	8	international	international	ADJ
iiclr-17461	622	9	accounting	accounting	NOUN
iiclr-17461	622	10	bodies	body	NOUN
iiclr-17461	622	11	have	have	VERB
iiclr-17461	622	12	no	no	DET
iiclr-17461	622	13	authority	authority	NOUN
iiclr-17461	622	14	to	to	PART
iiclr-17461	622	15	enforce	enforce	VERB
iiclr-17461	622	16	their	their	PRON
iiclr-17461	622	17	standards	standard	NOUN
iiclr-17461	622	18	.	.	PUNCT
iiclr-17461	623	1	for	for	ADP
iiclr-17461	623	2	example	example	NOUN
iiclr-17461	623	3	,	,	PUNCT
iiclr-17461	623	4	in	in	ADP
iiclr-17461	623	5	the	the	DET
iiclr-17461	623	6	united	united	PROPN
iiclr-17461	623	7	states	states	PROPN
iiclr-17461	623	8	,	,	PUNCT
iiclr-17461	623	9	the	the	DET
iiclr-17461	623	10	fasb	fasb	NOUN
iiclr-17461	623	11	draws	draw	VERB
iiclr-17461	623	12	its	its	PRON
iiclr-17461	623	13	power	power	NOUN
iiclr-17461	623	14	from	from	ADP
iiclr-17461	623	15	the	the	DET
iiclr-17461	623	16	fact	fact	NOUN
iiclr-17461	623	17	that	that	SCONJ
iiclr-17461	623	18	the	the	DET
iiclr-17461	623	19	sec	sec	PROPN
iiclr-17461	623	20	will	will	AUX
iiclr-17461	623	21	only	only	ADV
iiclr-17461	623	22	accept	accept	VERB
iiclr-17461	623	23	the	the	DET
iiclr-17461	623	24	fasb	fasb	NOUN
iiclr-17461	623	25	-	-	PUNCT
iiclr-17461	623	26	created	create	VERB
iiclr-17461	623	27	u.s	u.s	PROPN
iiclr-17461	623	28	.	.	PROPN
iiclr-17461	623	29	gaap	gaap	PROPN
iiclr-17461	623	30	standards	standard	NOUN
iiclr-17461	623	31	.	.	PUNCT
iiclr-17461	624	1	standard	standard	ADJ
iiclr-17461	624	2	-	-	PUNCT
iiclr-17461	624	3	setting	set	VERB
iiclr-17461	624	4	bodies	body	NOUN
iiclr-17461	624	5	,	,	PUNCT
iiclr-17461	624	6	such	such	ADJ
iiclr-17461	624	7	as	as	ADP
iiclr-17461	624	8	the	the	DET
iiclr-17461	624	9	fasb	fasb	NOUN
iiclr-17461	624	10	and	and	CCONJ
iiclr-17461	624	11	the	the	DET
iiclr-17461	624	12	iasc	iasc	PROPN
iiclr-17461	624	13	,	,	PUNCT
iiclr-17461	624	14	have	have	VERB
iiclr-17461	624	15	no	no	DET
iiclr-17461	624	16	independent	independent	ADJ
iiclr-17461	624	17	power	power	NOUN
iiclr-17461	624	18	to	to	PART
iiclr-17461	624	19	enforce	enforce	VERB
iiclr-17461	624	20	standards	standard	NOUN
iiclr-17461	624	21	.	.	PUNCT
iiclr-17461	625	1	"	"	PUNCT
iiclr-17461	625	2	'	'	PUNCT
iiclr-17461	625	3	in	in	ADP
iiclr-17461	625	4	this	this	DET
iiclr-17461	625	5	regard	regard	NOUN
iiclr-17461	625	6	,	,	PUNCT
iiclr-17461	625	7	a	a	DET
iiclr-17461	625	8	major	major	ADJ
iiclr-17461	625	9	regulatory	regulatory	ADJ
iiclr-17461	625	10	organization	organization	NOUN
iiclr-17461	625	11	,	,	PUNCT
iiclr-17461	625	12	such	such	ADJ
iiclr-17461	625	13	as	as	ADP
iiclr-17461	625	14	the	the	DET
iiclr-17461	625	15	sec	sec	PROPN
iiclr-17461	625	16	,	,	PUNCT
iiclr-17461	625	17	may	may	AUX
iiclr-17461	625	18	hold	hold	VERB
iiclr-17461	625	19	a	a	DET
iiclr-17461	625	20	"	"	PUNCT
iiclr-17461	625	21	veto	veto	NOUN
iiclr-17461	625	22	power	power	NOUN
iiclr-17461	625	23	"	"	PUNCT
iiclr-17461	625	24	over	over	ADP
iiclr-17461	625	25	any	any	DET
iiclr-17461	625	26	international	international	ADJ
iiclr-17461	625	27	accounting	accounting	NOUN
iiclr-17461	625	28	body	body	NOUN
iiclr-17461	625	29	.	.	PUNCT
iiclr-17461	626	1	if	if	SCONJ
iiclr-17461	626	2	the	the	DET
iiclr-17461	626	3	sec	sec	PROPN
iiclr-17461	626	4	were	be	AUX
iiclr-17461	626	5	to	to	PART
iiclr-17461	626	6	disagree	disagree	VERB
iiclr-17461	626	7	with	with	ADP
iiclr-17461	626	8	the	the	DET
iiclr-17461	626	9	iasc	iasc	PROPN
iiclr-17461	626	10	standards	standard	NOUN
iiclr-17461	626	11	,	,	PUNCT
iiclr-17461	626	12	it	it	PRON
iiclr-17461	626	13	could	could	AUX
iiclr-17461	626	14	simply	simply	ADV
iiclr-17461	626	15	decide	decide	VERB
iiclr-17461	626	16	that	that	SCONJ
iiclr-17461	626	17	ias	ias	PROPN
iiclr-17461	626	18	are	be	AUX
iiclr-17461	626	19	no	no	ADV
iiclr-17461	626	20	longer	long	ADV
iiclr-17461	626	21	a	a	DET
iiclr-17461	626	22	suitable	suitable	ADJ
iiclr-17461	626	23	means	mean	NOUN
iiclr-17461	626	24	for	for	ADP
iiclr-17461	626	25	preparing	prepare	VERB
iiclr-17461	626	26	accounting	accounting	NOUN
iiclr-17461	626	27	standards	standard	NOUN
iiclr-17461	626	28	.	.	PUNCT
iiclr-17461	627	1	thus	thus	ADV
iiclr-17461	627	2	,	,	PUNCT
iiclr-17461	627	3	efforts	effort	NOUN
iiclr-17461	627	4	to	to	PART
iiclr-17461	627	5	harmonize	harmonize	VERB
iiclr-17461	627	6	accounting	accounting	NOUN
iiclr-17461	627	7	principles	principle	NOUN
iiclr-17461	627	8	must	must	AUX
iiclr-17461	627	9	be	be	AUX
iiclr-17461	627	10	made	make	VERB
iiclr-17461	627	11	by	by	ADP
iiclr-17461	627	12	way	way	NOUN
iiclr-17461	627	13	of	of	ADP
iiclr-17461	627	14	political	political	ADJ
iiclr-17461	627	15	agreement	agreement	NOUN
iiclr-17461	627	16	between	between	ADP
iiclr-17461	627	17	nations	nation	NOUN
iiclr-17461	627	18	.	.	PUNCT
iiclr-17461	628	1	1	1	NUM
iiclr-17461	628	2	°	°	NOUN
iiclr-17461	628	3	in	in	ADP
iiclr-17461	628	4	the	the	DET
iiclr-17461	628	5	past	past	NOUN
iiclr-17461	628	6	,	,	PUNCT
iiclr-17461	628	7	harmonization	harmonization	NOUN
iiclr-17461	628	8	was	be	AUX
iiclr-17461	628	9	thought	think	VERB
iiclr-17461	628	10	to	to	PART
iiclr-17461	628	11	be	be	AUX
iiclr-17461	628	12	an	an	DET
iiclr-17461	628	13	unattainable	unattainable	ADJ
iiclr-17461	628	14	goal	goal	NOUN
iiclr-17461	628	15	.	.	PUNCT
iiclr-17461	629	1	however	however	ADV
iiclr-17461	629	2	,	,	PUNCT
iiclr-17461	629	3	with	with	ADP
iiclr-17461	629	4	the	the	DET
iiclr-17461	629	5	passage	passage	NOUN
iiclr-17461	629	6	of	of	ADP
iiclr-17461	629	7	the	the	DET
iiclr-17461	629	8	capital	capital	NOUN
iiclr-17461	629	9	markets	market	NOUN
iiclr-17461	629	10	efficiency	efficiency	NOUN
iiclr-17461	629	11	act	act	NOUN
iiclr-17461	629	12	and	and	CCONJ
iiclr-17461	629	13	the	the	DET
iiclr-17461	629	14	new	new	ADJ
iiclr-17461	629	15	conciliatory	conciliatory	ADJ
iiclr-17461	629	16	stance	stance	NOUN
iiclr-17461	629	17	of	of	ADP
iiclr-17461	629	18	the	the	DET
iiclr-17461	629	19	sec	sec	PROPN
iiclr-17461	629	20	,	,	PUNCT
iiclr-17461	629	21	the	the	DET
iiclr-17461	629	22	world	world	NOUN
iiclr-17461	629	23	is	be	AUX
iiclr-17461	629	24	moving	move	VERB
iiclr-17461	629	25	towards	towards	ADP
iiclr-17461	629	26	the	the	DET
iiclr-17461	629	27	goal	goal	NOUN
iiclr-17461	629	28	of	of	ADP
iiclr-17461	629	29	accounting	accounting	NOUN
iiclr-17461	629	30	standard	standard	ADJ
iiclr-17461	629	31	harmonization	harmonization	NOUN
iiclr-17461	629	32	.	.	PUNCT
iiclr-17461	630	1	the	the	DET
iiclr-17461	630	2	acceptance	acceptance	NOUN
iiclr-17461	630	3	of	of	ADP
iiclr-17461	630	4	the	the	DET
iiclr-17461	630	5	iasc	iasc	PROPN
iiclr-17461	630	6	's	's	PART
iiclr-17461	630	7	new	new	ADJ
iiclr-17461	630	8	set	set	NOUN
iiclr-17461	630	9	of	of	ADP
iiclr-17461	630	10	core	core	NOUN
iiclr-17461	630	11	standards	standard	NOUN
iiclr-17461	630	12	as	as	ADP
iiclr-17461	630	13	a	a	DET
iiclr-17461	630	14	substitute	substitute	NOUN
iiclr-17461	630	15	for	for	ADP
iiclr-17461	630	16	u.s	u.s	PROPN
iiclr-17461	630	17	.	.	PROPN
iiclr-17461	630	18	gaap	gaap	PROPN
iiclr-17461	630	19	would	would	AUX
iiclr-17461	630	20	be	be	AUX
iiclr-17461	630	21	a	a	DET
iiclr-17461	630	22	large	large	ADJ
iiclr-17461	630	23	step	step	NOUN
iiclr-17461	630	24	toward	toward	ADP
iiclr-17461	630	25	achieving	achieve	VERB
iiclr-17461	630	26	that	that	DET
iiclr-17461	630	27	goal	goal	NOUN
iiclr-17461	630	28	.	.	PUNCT
iiclr-17461	631	1	153	153	NUM
iiclr-17461	631	2	.	.	PUNCT
iiclr-17461	632	1	see	see	VERB
iiclr-17461	632	2	,	,	PUNCT
iiclr-17461	632	3	e.g.	e.g.	ADV
iiclr-17461	632	4	,	,	PUNCT
iiclr-17461	632	5	alhashim	alhashim	PROPN
iiclr-17461	632	6	&	&	CCONJ
iiclr-17461	632	7	arpan	arpan	PROPN
iiclr-17461	632	8	,	,	PUNCT
iiclr-17461	632	9	supra	supra	PROPN
iiclr-17461	632	10	note	note	NOUN
iiclr-17461	632	11	60	60	NUM
iiclr-17461	632	12	,	,	PUNCT
iiclr-17461	632	13	at	at	ADP
iiclr-17461	632	14	49	49	NUM
iiclr-17461	632	15	;	;	PUNCT
iiclr-17461	632	16	epstein	epstein	PROPN
iiclr-17461	632	17	&	&	CCONJ
iiclr-17461	632	18	mirza	mirza	PROPN
iiclr-17461	632	19	,	,	PUNCT
iiclr-17461	632	20	supra	supra	PROPN
iiclr-17461	632	21	note	note	NOUN
iiclr-17461	632	22	40	40	NUM
iiclr-17461	632	23	,	,	PUNCT
iiclr-17461	632	24	at	at	ADP
iiclr-17461	632	25	15	15	NUM
iiclr-17461	632	26	.	.	PUNCT
iiclr-17461	632	27	154	154	NUM
iiclr-17461	632	28	.	.	PUNCT
iiclr-17461	633	1	other	other	ADJ
iiclr-17461	633	2	arguments	argument	NOUN
iiclr-17461	633	3	in	in	ADP
iiclr-17461	633	4	favor	favor	NOUN
iiclr-17461	633	5	of	of	ADP
iiclr-17461	633	6	harmonization	harmonization	NOUN
iiclr-17461	633	7	include	include	VERB
iiclr-17461	633	8	improving	improve	VERB
iiclr-17461	633	9	the	the	DET
iiclr-17461	633	10	allocation	allocation	NOUN
iiclr-17461	633	11	of	of	ADP
iiclr-17461	633	12	resources	resource	NOUN
iiclr-17461	633	13	in	in	ADP
iiclr-17461	633	14	global	global	ADJ
iiclr-17461	633	15	financial	financial	ADJ
iiclr-17461	633	16	markets	market	NOUN
iiclr-17461	633	17	,	,	PUNCT
iiclr-17461	633	18	reducing	reduce	VERB
iiclr-17461	633	19	the	the	DET
iiclr-17461	633	20	cost	cost	NOUN
iiclr-17461	633	21	of	of	ADP
iiclr-17461	633	22	capital	capital	NOUN
iiclr-17461	633	23	for	for	ADP
iiclr-17461	633	24	all	all	DET
iiclr-17461	633	25	enterprises	enterprise	NOUN
iiclr-17461	633	26	,	,	PUNCT
iiclr-17461	633	27	and	and	CCONJ
iiclr-17461	633	28	facilitating	facilitate	VERB
iiclr-17461	633	29	social	social	ADJ
iiclr-17461	633	30	control	control	NOUN
iiclr-17461	633	31	over	over	ADP
iiclr-17461	633	32	the	the	DET
iiclr-17461	633	33	global	global	ADJ
iiclr-17461	633	34	corporation	corporation	NOUN
iiclr-17461	633	35	.	.	PUNCT
iiclr-17461	634	1	see	see	VERB
iiclr-17461	634	2	most	most	ADJ
iiclr-17461	634	3	,	,	PUNCT
iiclr-17461	634	4	supra	supra	ADJ
iiclr-17461	634	5	note	note	NOUN
iiclr-17461	634	6	7	7	NUM
iiclr-17461	634	7	,	,	PUNCT
iiclr-17461	634	8	at	at	ADP
iiclr-17461	634	9	79	79	NUM
iiclr-17461	634	10	.	.	PUNCT
iiclr-17461	635	1	see	see	AUX
iiclr-17461	635	2	also	also	ADV
iiclr-17461	635	3	boatsman	boatsman	VERB
iiclr-17461	635	4	et	et	PROPN
iiclr-17461	635	5	al	al	PROPN
iiclr-17461	635	6	.	.	PROPN
iiclr-17461	635	7	,	,	PUNCT
iiclr-17461	635	8	supra	supra	PROPN
iiclr-17461	635	9	note	note	PROPN
iiclr-17461	635	10	53	53	NUM
iiclr-17461	635	11	,	,	PUNCT
iiclr-17461	635	12	at	at	ADP
iiclr-17461	635	13	646	646	NUM
iiclr-17461	635	14	.	.	PUNCT
iiclr-17461	635	15	155	155	NUM
iiclr-17461	635	16	.	.	PUNCT
iiclr-17461	636	1	see	see	VERB
iiclr-17461	636	2	boatsman	boatsman	PROPN
iiclr-17461	636	3	et	et	PROPN
iiclr-17461	636	4	al	al	PROPN
iiclr-17461	636	5	.	.	PROPN
iiclr-17461	636	6	,	,	PUNCT
iiclr-17461	636	7	supra	supra	PROPN
iiclr-17461	636	8	note	note	PROPN
iiclr-17461	636	9	53	53	NUM
iiclr-17461	636	10	,	,	PUNCT
iiclr-17461	636	11	at	at	ADP
iiclr-17461	636	12	647	647	NUM
iiclr-17461	636	13	.	.	PUNCT
iiclr-17461	637	1	156	156	NUM
iiclr-17461	637	2	.	.	PUNCT
iiclr-17461	638	1	see	see	VERB
iiclr-17461	638	2	i	i	PRON
iiclr-17461	638	3	d.	d.	PROPN
iiclr-17461	638	4	157	157	NUM
iiclr-17461	638	5	.	.	PUNCT
iiclr-17461	639	1	see	see	VERB
iiclr-17461	639	2	i	i	PRON
iiclr-17461	639	3	d.	d.	PROPN
iiclr-17461	639	4	at	at	ADP
iiclr-17461	639	5	647	647	NUM
iiclr-17461	639	6	.	.	PUNCT
iiclr-17461	640	1	see	see	VERB
iiclr-17461	640	2	also	also	ADV
iiclr-17461	640	3	epstein	epstein	PROPN
iiclr-17461	640	4	&	&	CCONJ
iiclr-17461	640	5	mirza	mirza	PROPN
iiclr-17461	640	6	,	,	PUNCT
iiclr-17461	640	7	supra	supra	PROPN
iiclr-17461	640	8	note	note	NOUN
iiclr-17461	640	9	40	40	NUM
iiclr-17461	640	10	,	,	PUNCT
iiclr-17461	640	11	at	at	ADP
iiclr-17461	640	12	18	18	NUM
iiclr-17461	640	13	.	.	PUNCT
iiclr-17461	640	14	158	158	NUM
iiclr-17461	640	15	.	.	PUNCT
iiclr-17461	641	1	see	see	VERB
iiclr-17461	641	2	cheney	cheney	PROPN
iiclr-17461	641	3	,	,	PUNCT
iiclr-17461	641	4	supra	supra	PROPN
iiclr-17461	641	5	note	note	PROPN
iiclr-17461	641	6	99	99	NUM
iiclr-17461	641	7	,	,	PUNCT
iiclr-17461	641	8	at	at	ADP
iiclr-17461	641	9	3	3	NUM
iiclr-17461	641	10	.	.	NOUN
iiclr-17461	641	11	159	159	NUM
iiclr-17461	641	12	.	.	PUNCT
iiclr-17461	642	1	see	see	VERB
iiclr-17461	642	2	i	i	PRON
iiclr-17461	642	3	d.	d.	PROPN
iiclr-17461	642	4	160	160	NUM
iiclr-17461	642	5	.	.	PUNCT
iiclr-17461	643	1	see	see	VERB
iiclr-17461	643	2	mueller	mueller	PROPN
iiclr-17461	643	3	et	et	PROPN
iiclr-17461	643	4	al	al	PROPN
iiclr-17461	643	5	.	.	PROPN
iiclr-17461	643	6	,	,	PUNCT
iiclr-17461	643	7	supra	supra	PROPN
iiclr-17461	643	8	note	note	PROPN
iiclr-17461	643	9	18	18	NUM
iiclr-17461	643	10	,	,	PUNCT
iiclr-17461	643	11	at	at	ADP
iiclr-17461	643	12	47	47	NUM
iiclr-17461	643	13	.	.	PUNCT
iiclr-17461	644	1	1998	1998	NUM
iiclr-17461	644	2	]	]	X
iiclr-17461	644	3	ind	ind	NOUN
iiclr-17461	644	4	.	.	PUNCT
iiclr-17461	645	1	int'l	int'l	PROPN
iiclr-17461	645	2	&	&	CCONJ
iiclr-17461	645	3	comp	comp	PROPN
iiclr-17461	645	4	.	.	PUNCT
iiclr-17461	646	1	l.	l.	PROPN
iiclr-17461	646	2	rev	rev	PROPN
iiclr-17461	646	3	.	.	PUNCT
iiclr-17461	647	1	v.	v.	ADP
iiclr-17461	647	2	conclusion	conclusion	NOUN
iiclr-17461	647	3	the	the	DET
iiclr-17461	647	4	united	united	PROPN
iiclr-17461	647	5	states	states	PROPN
iiclr-17461	647	6	possesses	possess	VERB
iiclr-17461	647	7	the	the	DET
iiclr-17461	647	8	world	world	NOUN
iiclr-17461	647	9	's	's	PART
iiclr-17461	647	10	most	most	ADV
iiclr-17461	647	11	dominant	dominant	ADJ
iiclr-17461	647	12	capital	capital	NOUN
iiclr-17461	647	13	markets	market	NOUN
iiclr-17461	647	14	.	.	PUNCT
iiclr-17461	648	1	if	if	SCONJ
iiclr-17461	648	2	the	the	DET
iiclr-17461	648	3	sec	sec	PROPN
iiclr-17461	648	4	maintains	maintain	VERB
iiclr-17461	648	5	its	its	PRON
iiclr-17461	648	6	u.s	u.s	PROPN
iiclr-17461	648	7	.	.	PROPN
iiclr-17461	648	8	gaap	gaap	PROPN
iiclr-17461	648	9	reconciliation	reconciliation	NOUN
iiclr-17461	648	10	requirement	requirement	NOUN
iiclr-17461	648	11	,	,	PUNCT
iiclr-17461	648	12	foreign	foreign	ADJ
iiclr-17461	648	13	companies	company	NOUN
iiclr-17461	648	14	will	will	AUX
iiclr-17461	648	15	continue	continue	VERB
iiclr-17461	648	16	to	to	PART
iiclr-17461	648	17	avoid	avoid	VERB
iiclr-17461	648	18	u.s	u.s	PROPN
iiclr-17461	648	19	.	.	PROPN
iiclr-17461	648	20	markets	market	NOUN
iiclr-17461	648	21	.	.	PUNCT
iiclr-17461	649	1	consequently	consequently	ADV
iiclr-17461	649	2	,	,	PUNCT
iiclr-17461	649	3	americans	americans	PROPN
iiclr-17461	649	4	will	will	AUX
iiclr-17461	649	5	be	be	AUX
iiclr-17461	649	6	forced	force	VERB
iiclr-17461	649	7	to	to	PART
iiclr-17461	649	8	seek	seek	VERB
iiclr-17461	649	9	out	out	ADP
iiclr-17461	649	10	overseas	overseas	ADJ
iiclr-17461	649	11	markets	market	NOUN
iiclr-17461	649	12	to	to	PART
iiclr-17461	649	13	obtain	obtain	VERB
iiclr-17461	649	14	foreign	foreign	ADJ
iiclr-17461	649	15	investment	investment	NOUN
iiclr-17461	649	16	opportunities	opportunity	NOUN
iiclr-17461	649	17	.	.	PUNCT
iiclr-17461	650	1	as	as	SCONJ
iiclr-17461	650	2	american	american	ADJ
iiclr-17461	650	3	capital	capital	NOUN
iiclr-17461	650	4	flows	flow	VERB
iiclr-17461	650	5	into	into	ADP
iiclr-17461	650	6	foreign	foreign	ADJ
iiclr-17461	650	7	markets	market	NOUN
iiclr-17461	650	8	,	,	PUNCT
iiclr-17461	650	9	u.s	u.s	PROPN
iiclr-17461	650	10	.	.	PROPN
iiclr-17461	650	11	capital	capital	NOUN
iiclr-17461	650	12	markets	market	NOUN
iiclr-17461	650	13	are	be	AUX
iiclr-17461	650	14	weakened	weaken	VERB
iiclr-17461	650	15	.	.	PUNCT
iiclr-17461	651	1	the	the	DET
iiclr-17461	651	2	sec	sec	PROPN
iiclr-17461	651	3	should	should	AUX
iiclr-17461	651	4	not	not	PART
iiclr-17461	651	5	wait	wait	VERB
iiclr-17461	651	6	until	until	SCONJ
iiclr-17461	651	7	u.s	u.s	PROPN
iiclr-17461	651	8	.	.	PROPN
iiclr-17461	651	9	markets	market	NOUN
iiclr-17461	651	10	are	be	AUX
iiclr-17461	651	11	in	in	ADP
iiclr-17461	651	12	jeopardy	jeopardy	NOUN
iiclr-17461	651	13	to	to	PART
iiclr-17461	651	14	act	act	VERB
iiclr-17461	651	15	,	,	PUNCT
iiclr-17461	651	16	but	but	CCONJ
iiclr-17461	651	17	instead	instead	ADV
iiclr-17461	651	18	,	,	PUNCT
iiclr-17461	651	19	should	should	AUX
iiclr-17461	651	20	take	take	VERB
iiclr-17461	651	21	steps	step	NOUN
iiclr-17461	651	22	now	now	ADV
iiclr-17461	651	23	to	to	PART
iiclr-17461	651	24	protect	protect	VERB
iiclr-17461	651	25	u.s	u.s	PROPN
iiclr-17461	651	26	.	.	PROPN
iiclr-17461	651	27	capital	capital	NOUN
iiclr-17461	651	28	markets	market	NOUN
iiclr-17461	651	29	.	.	PUNCT
iiclr-17461	652	1	the	the	DET
iiclr-17461	652	2	iasc	iasc	PROPN
iiclr-17461	652	3	is	be	AUX
iiclr-17461	652	4	developing	develop	VERB
iiclr-17461	652	5	a	a	DET
iiclr-17461	652	6	new	new	ADJ
iiclr-17461	652	7	set	set	NOUN
iiclr-17461	652	8	of	of	ADP
iiclr-17461	652	9	international	international	ADJ
iiclr-17461	652	10	accounting	accounting	NOUN
iiclr-17461	652	11	standards	standard	NOUN
iiclr-17461	652	12	that	that	PRON
iiclr-17461	652	13	will	will	AUX
iiclr-17461	652	14	be	be	AUX
iiclr-17461	652	15	appropriate	appropriate	ADJ
iiclr-17461	652	16	for	for	ADP
iiclr-17461	652	17	all	all	DET
iiclr-17461	652	18	cross	cross	ADJ
iiclr-17461	652	19	-	-	ADJ
iiclr-17461	652	20	border	border	ADJ
iiclr-17461	652	21	listings	listing	NOUN
iiclr-17461	652	22	.	.	PUNCT
iiclr-17461	653	1	when	when	SCONJ
iiclr-17461	653	2	the	the	DET
iiclr-17461	653	3	iasc	iasc	PROPN
iiclr-17461	653	4	completes	complete	VERB
iiclr-17461	653	5	the	the	DET
iiclr-17461	653	6	new	new	ADJ
iiclr-17461	653	7	set	set	NOUN
iiclr-17461	653	8	of	of	ADP
iiclr-17461	653	9	standards	standard	NOUN
iiclr-17461	653	10	in	in	ADP
iiclr-17461	653	11	march	march	PROPN
iiclr-17461	653	12	of	of	ADP
iiclr-17461	653	13	1998	1998	NUM
iiclr-17461	653	14	,	,	PUNCT
iiclr-17461	653	15	the	the	DET
iiclr-17461	653	16	sec	sec	PROPN
iiclr-17461	653	17	should	should	AUX
iiclr-17461	653	18	accept	accept	VERB
iiclr-17461	653	19	ias	ia	NOUN
iiclr-17461	653	20	as	as	ADP
iiclr-17461	653	21	a	a	DET
iiclr-17461	653	22	substitute	substitute	NOUN
iiclr-17461	653	23	for	for	ADP
iiclr-17461	653	24	u.s	u.s	PROPN
iiclr-17461	653	25	.	.	PROPN
iiclr-17461	653	26	gaap	gaap	PROPN
iiclr-17461	653	27	.	.	PUNCT
iiclr-17461	654	1	sec	sec	PROPN
iiclr-17461	654	2	acceptance	acceptance	NOUN
iiclr-17461	654	3	of	of	ADP
iiclr-17461	654	4	ias	ias	PROPN
iiclr-17461	654	5	is	be	AUX
iiclr-17461	654	6	the	the	DET
iiclr-17461	654	7	best	good	ADJ
iiclr-17461	654	8	way	way	NOUN
iiclr-17461	654	9	to	to	PART
iiclr-17461	654	10	ensure	ensure	VERB
iiclr-17461	654	11	that	that	SCONJ
iiclr-17461	654	12	u.s	u.s	PROPN
iiclr-17461	654	13	.	.	PROPN
iiclr-17461	654	14	capital	capital	NOUN
iiclr-17461	654	15	markets	market	NOUN
iiclr-17461	654	16	remain	remain	VERB
iiclr-17461	654	17	the	the	DET
iiclr-17461	654	18	world	world	NOUN
iiclr-17461	654	19	's	's	PART
iiclr-17461	654	20	leaders	leader	NOUN
iiclr-17461	654	21	.	.	PUNCT
iiclr-17461	655	1	ias	ias	PROPN
iiclr-17461	655	2	is	be	AUX
iiclr-17461	655	3	already	already	ADV
iiclr-17461	655	4	recognized	recognize	VERB
iiclr-17461	655	5	on	on	ADP
iiclr-17461	655	6	several	several	ADJ
iiclr-17461	655	7	foreign	foreign	ADJ
iiclr-17461	655	8	stock	stock	NOUN
iiclr-17461	655	9	exchanges	exchange	NOUN
iiclr-17461	655	10	.	.	PUNCT
iiclr-17461	656	1	it	it	PRON
iiclr-17461	656	2	is	be	AUX
iiclr-17461	656	3	time	time	NOUN
iiclr-17461	656	4	for	for	SCONJ
iiclr-17461	656	5	the	the	DET
iiclr-17461	656	6	sec	sec	PROPN
iiclr-17461	656	7	and	and	CCONJ
iiclr-17461	656	8	the	the	DET
iiclr-17461	656	9	united	united	PROPN
iiclr-17461	656	10	states	states	PROPN
iiclr-17461	656	11	to	to	PART
iiclr-17461	656	12	follow	follow	VERB
iiclr-17461	656	13	suit	suit	NOUN
iiclr-17461	656	14	.	.	PUNCT
iiclr-17461	657	1	ias	ias	PROPN
iiclr-17461	657	2	will	will	AUX
iiclr-17461	657	3	give	give	VERB
iiclr-17461	657	4	foreign	foreign	ADJ
iiclr-17461	657	5	companies	company	NOUN
iiclr-17461	657	6	greater	great	ADJ
iiclr-17461	657	7	access	access	NOUN
iiclr-17461	657	8	to	to	ADP
iiclr-17461	657	9	u.s	u.s	PROPN
iiclr-17461	657	10	.	.	PROPN
iiclr-17461	657	11	capital	capital	NOUN
iiclr-17461	657	12	markets	market	NOUN
iiclr-17461	657	13	.	.	PUNCT
iiclr-17461	658	1	in	in	ADP
iiclr-17461	658	2	turn	turn	NOUN
iiclr-17461	658	3	,	,	PUNCT
iiclr-17461	658	4	u.s	u.s	PROPN
iiclr-17461	658	5	.	.	PROPN
iiclr-17461	658	6	investors	investor	NOUN
iiclr-17461	658	7	will	will	AUX
iiclr-17461	658	8	have	have	VERB
iiclr-17461	658	9	opportunities	opportunity	NOUN
iiclr-17461	658	10	to	to	PART
iiclr-17461	658	11	invest	invest	VERB
iiclr-17461	658	12	in	in	ADP
iiclr-17461	658	13	foreign	foreign	ADJ
iiclr-17461	658	14	companies	company	NOUN
iiclr-17461	658	15	without	without	ADP
iiclr-17461	658	16	leaving	leave	VERB
iiclr-17461	658	17	u.s	u.s	PROPN
iiclr-17461	658	18	.	.	PROPN
iiclr-17461	658	19	markets	market	NOUN
iiclr-17461	658	20	.	.	PUNCT
iiclr-17461	659	1	perhaps	perhaps	ADV
iiclr-17461	659	2	,	,	PUNCT
iiclr-17461	659	3	most	most	ADV
iiclr-17461	659	4	importantly	importantly	ADV
iiclr-17461	659	5	,	,	PUNCT
iiclr-17461	659	6	acceptance	acceptance	NOUN
iiclr-17461	659	7	of	of	ADP
iiclr-17461	659	8	ias	ia	NOUN
iiclr-17461	659	9	by	by	ADP
iiclr-17461	659	10	the	the	DET
iiclr-17461	659	11	sec	sec	PROPN
iiclr-17461	659	12	would	would	AUX
iiclr-17461	659	13	be	be	AUX
iiclr-17461	659	14	a	a	DET
iiclr-17461	659	15	major	major	ADJ
iiclr-17461	659	16	step	step	NOUN
iiclr-17461	659	17	toward	toward	ADP
iiclr-17461	659	18	the	the	DET
iiclr-17461	659	19	long	long	ADJ
iiclr-17461	659	20	-	-	PUNCT
iiclr-17461	659	21	term	term	NOUN
iiclr-17461	659	22	goal	goal	NOUN
iiclr-17461	659	23	of	of	ADP
iiclr-17461	659	24	global	global	ADJ
iiclr-17461	659	25	harmonization	harmonization	NOUN
iiclr-17461	659	26	of	of	ADP
iiclr-17461	659	27	accounting	accounting	NOUN
iiclr-17461	659	28	standards	standard	NOUN
iiclr-17461	659	29	.	.	PUNCT
iiclr-17461	660	1	scott	scott	PROPN
iiclr-17461	660	2	b.	b.	PROPN
iiclr-17461	660	3	novak	novak	PROPN
iiclr-17461	660	4	*	*	PROPN
iiclr-17461	660	5	*	*	PUNCT
iiclr-17461	660	6	j.d	j.d	PROPN
iiclr-17461	660	7	.	.	PROPN
iiclr-17461	660	8	candidate	candidate	PROPN
iiclr-17461	660	9	,	,	PUNCT
iiclr-17461	660	10	1999	1999	NUM
iiclr-17461	660	11	,	,	PUNCT
iiclr-17461	660	12	indiana	indiana	PROPN
iiclr-17461	660	13	university	university	PROPN
iiclr-17461	660	14	school	school	NOUN
iiclr-17461	660	15	of	of	ADP
iiclr-17461	660	16	law	law	PROPN
iiclr-17461	660	17	indianapolis	indianapolis	PROPN
iiclr-17461	660	18	;	;	PUNCT
iiclr-17461	660	19	b.s	b.s	PROPN
iiclr-17461	660	20	.	.	PROPN
iiclr-17461	660	21	,	,	PUNCT
iiclr-17461	660	22	accounting	accounting	NOUN
iiclr-17461	660	23	,	,	PUNCT
iiclr-17461	660	24	1996	1996	NUM
iiclr-17461	660	25	,	,	PUNCT
iiclr-17461	660	26	indiana	indiana	PROPN
iiclr-17461	660	27	university	university	PROPN
iiclr-17461	660	28	bloomington	bloomington	PROPN
iiclr-17461	660	29	.	.	PUNCT
iiclr-17461	661	1	the	the	DET
iiclr-17461	661	2	author	author	NOUN
iiclr-17461	661	3	would	would	AUX
iiclr-17461	661	4	like	like	VERB
iiclr-17461	661	5	to	to	PART
iiclr-17461	661	6	thank	thank	VERB
iiclr-17461	661	7	his	his	PRON
iiclr-17461	661	8	family	family	NOUN
iiclr-17461	661	9	for	for	ADP
iiclr-17461	661	10	their	their	PRON
iiclr-17461	661	11	unending	unending	ADJ
iiclr-17461	661	12	love	love	NOUN
iiclr-17461	661	13	and	and	CCONJ
iiclr-17461	661	14	support	support	NOUN
iiclr-17461	661	15	and	and	CCONJ
iiclr-17461	661	16	for	for	ADP
iiclr-17461	661	17	their	their	PRON
iiclr-17461	661	18	immeasurable	immeasurable	ADJ
iiclr-17461	661	19	contribution	contribution	NOUN
iiclr-17461	661	20	to	to	ADP
iiclr-17461	661	21	his	his	PRON
iiclr-17461	661	22	success	success	NOUN
iiclr-17461	661	23	.	.	PUNCT
iiclr-17461	662	1	[	[	X
iiclr-17461	662	2	vol	vol	NOUN
iiclr-17461	662	3	.	.	PUNCT
iiclr-17461	662	4	9:1	9:1	NUM