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.

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.

Descriptor
type: Class

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

Accounting law
type: Descriptor
type: Concept
narrower: Accounting obligations
preferred label: Bilanzrecht @de

Accounting obligations
type: Concept
type: Descriptor
gvkppn: 091351812
alternative label: Passivierungskriterien @de
alternative label: Aktivierungskriterien @de
alternative label: Passivierungswahlrecht @de
alternative label: Aktivierungswahlrecht @de
alternative label: Bilanzierungsfähigkeit @de
alternative label: Buchführungspflicht @de
alternative label: Bilanzierungswahlrecht @de
alternative label: Bilanzierungsverbot @de
broader: Balancing accounts
broader: Financial accounting
broader: Accounting law
is in scheme: STW Thesaurus for Economics
preferred label: Bilanzierungspflicht @de

Balancing accounts
type: Descriptor
type: Concept
narrower: Accounting obligations
preferred label: Bilanzierung @de

Financial accounting
type: Thsys
type: Concept
label: Externes Rechnungswesen @de
narrower: Accounting obligations
notation: B.03.01
preferred label: B.03.01 Financial accounting
preferred label: B.03.01 Externes Rechnungswesen @de