Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
preferred label: Standard-Thesaurus Wirtschaft @de

Pension obligations
type: Descriptor
type: Concept
broader: Accrual
preferred label: Pensionsverpflichtungen @de

Accrual
type: Descriptor
type: Concept
gvkppn: 091387175
alternative label: Provision in accounting
broader: Corporate debt
broader: Debt financing
broader: Balancing accounts
broader: Accruals and deferrals
is in scheme: STW Thesaurus for Economics
narrower: Pension obligations
preferred label: Rückstellung @de
related: Principle of prudence

Accruals and deferrals
type: Descriptor
type: Concept
narrower: Accrual
preferred label: Rechnungsabgrenzung @de

Corporate debt
type: Descriptor
type: Concept
narrower: Accrual
preferred label: Verbindlichkeiten @de

Principle of prudence
type: Descriptor
type: Concept
preferred label: Vorsichtsprinzip @de
related: Accrual

Balancing accounts
type: Thsys
type: Concept
label: Bilanzierung @de
narrower: Accrual
notation: B.03.01.01
preferred label: B.03.01.01 Bilanzierung @de
preferred label: B.03.01.01 Balancing accounts

Debt financing
type: Thsys
type: Concept
label: Fremdfinanzierung @de
narrower: Accrual
notation: B.02.01.02
preferred label: B.02.01.02 Fremdfinanzierung @de
preferred label: B.02.01.02 Debt financing