Concept
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Währungsumrechnung
Foreign currency translation
Bilanzierung
Balancing accounts
B.03.01.01 Bilanzierung
B.03.01.01 Balancing accounts
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Bewertung
Evaluation
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Tax valuation
Steuerliche Bewertung
Latente Steuern
Deferred taxes
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
Buchwert
Book value
Inflationsbereinigte Rechnungslegung
Inflation accounting
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Historical costs
Anschaffungskosten
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
Fair-Value-Bilanzierung
Fair value accounting
Equity-Methode
Equity method
Marktwert
Market value
Accounting valuation
Bilanzielle Bewertung
Bewertungsgrundsatz der Bilanz
Bewertungswahlrecht
Bewertung in der Bilanz
Bewertungsmethode der Bilanz
Relates a concept to a concept that is more specific in meaning.
Narrower concepts are typically rendered as children in a concept hierarchy (tree).
has narrower