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

Evaluation
type: Descriptor
type: Concept
narrower: Accounting valuation
preferred label: Bewertung @de

Historical costs
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Anschaffungskosten @de

Accounting valuation
type: Concept
type: Descriptor
gvkppn: 091351782
alternative label: Bewertungsgrundsatz der Bilanz @de
alternative label: Bewertungswahlrecht @de
alternative label: Bewertung in der Bilanz @de
alternative label: Bewertungsmethode der Bilanz @de
broader: Evaluation
broader: Balancing accounts
is in scheme: STW Thesaurus for Economics
narrower: Inflation accounting
narrower: Equity method
narrower: Fair value accounting
narrower: Historical costs
narrower: Foreign currency translation
narrower: Market value
narrower: Book value
narrower: Tax valuation
preferred label: Bilanzielle Bewertung @de
related: Deferred taxes

Equity method
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Equity-Methode @de

Inflation accounting
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Inflationsbereinigte Rechnungslegung @de

Market value
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Marktwert @de

Foreign currency translation
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Währungsumrechnung @de

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

Deferred taxes
type: Descriptor
type: Concept
preferred label: Latente Steuern @de
related: Accounting valuation

Book value
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Buchwert @de

Fair value accounting
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Fair-Value-Bilanzierung @de

Tax valuation
type: Descriptor
type: Concept
broader: Accounting valuation
preferred label: Steuerliche Bewertung @de

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