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

Payout policy
preferred label: Ausschüttungspolitik @de
type: Descriptor
type: Concept
related: Accounting policy

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

Concept
type: Class

Corporate policy
preferred label: Unternehmenspolitik @de
type: Descriptor
type: Concept
narrower: Accounting policy

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

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

Accounting policy
alternative label: Earnings management
alternative label: Rechnungslegungspolitik @de
alternative label: Jahresabschlusspolitik @de
alternative label: Creative accounting
alternative label: Window dressing
alternative label: Bilanzoptimierung @de
related: Accounting law
related: Accounting fraud
related: Balancing accounts
related: Tax planning
related: Payout policy
preferred label: Bilanzpolitik @de
type: Descriptor
type: Concept
broader: Corporate policy
broader: Financial accounting
is in scheme: STW Thesaurus for Economics
gvkppn: 091351820

Accounting law
preferred label: Bilanzrecht @de
type: Descriptor
type: Concept
related: Accounting policy

Accounting fraud
preferred label: Bilanzdelikt @de
type: Descriptor
type: Concept
related: Accounting policy

Balancing accounts
preferred label: Bilanzierung @de
type: Descriptor
type: Concept
related: Accounting policy

Tax planning
preferred label: Steuerplanung @de
type: Descriptor
type: Concept
related: Accounting policy

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

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

Descriptor
type: Class