Concept
type: Class

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

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

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

Descriptor
type: Class

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

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

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

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

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

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

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.

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

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

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.

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

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).

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

Accounting valuation
type: Concept
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
broader: Evaluation
broader: Balancing accounts
is in scheme: STW Thesaurus for Economics
gvkppn: 091351782
type: Descriptor
preferred label: Bilanzielle Bewertung @de
alternative label: Bewertungsgrundsatz der Bilanz @de
alternative label: Bewertungswahlrecht @de
alternative label: Bewertung in der Bilanz @de
alternative label: Bewertungsmethode der Bilanz @de
related: Deferred taxes

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

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

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