Concept
type: Class

Double-entry bookkeeping
preferred label: Doppelte Buchführung @de
type: Descriptor
type: Concept
broader: Financial accounting

Principle of prudence
preferred label: Vorsichtsprinzip @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting policy
preferred label: Bilanzpolitik @de
type: Descriptor
type: Concept
broader: Financial accounting

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

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
broader: Financial accounting

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

Going concern
preferred label: Fortführungsprinzip @de
type: Descriptor
type: Concept
broader: Financial accounting

Behavioral accounting
preferred label: Behavioral Accounting @de
type: Descriptor
type: Concept
broader: Financial accounting

Bookkeeping
preferred label: Buchführung @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting theory
preferred label: Bilanztheorie @de
type: Descriptor
type: Concept
broader: Financial accounting

Financial statement
notation: B.03.01.02
label: Jahresabschluss @de
preferred label: B.03.01.02 Jahresabschluss @de
preferred label: B.03.01.02 Financial statement
type: Thsys
type: Concept
broader: Financial accounting

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.

Thsys
type: Class

Financial accounting
narrower: Accounting theory
narrower: Financial statement
narrower: Accounting law
narrower: IFRS
narrower: Accounting fraud
narrower: Accounting standards
narrower: Behavioral accounting
narrower: Accounting policy
narrower: Double-entry bookkeeping
narrower: Bookkeeping
narrower: Accounting
narrower: Principle of prudence
narrower: Authoritative principle
narrower: Accounting obligations
narrower: EU accounting regulation
narrower: Going concern
narrower: Balancing accounts
label: Externes Rechnungswesen @de
type: Thsys
type: Concept
preferred label: B.03.01 Financial accounting
preferred label: B.03.01 Externes Rechnungswesen @de
notation: B.03.01
is in scheme: STW Thesaurus for Economics
broader: Accounting

Accounting law
preferred label: Bilanzrecht @de
type: Descriptor
type: Concept
broader: Financial accounting

IFRS
type: Descriptor
type: Concept
broader: Financial accounting

Accounting fraud
preferred label: Bilanzdelikt @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting standards
preferred label: Bilanzierungsgrundsätze @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting
preferred label: Rechnungswesen @de
type: Descriptor
type: Concept
broader: Financial accounting

Authoritative principle
preferred label: Maßgeblichkeitsprinzip @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting obligations
preferred label: Bilanzierungspflicht @de
type: Descriptor
type: Concept
broader: Financial accounting

EU accounting regulation
preferred label: EU-Bilanzrecht @de
type: Descriptor
type: Concept
broader: Financial accounting

Accounting
notation: B.03
label: Betriebswirtschaftliches Rechnungswesen @de
preferred label: B.03 Betriebswirtschaftliches Rechnungswesen @de
preferred label: B.03 Accounting
type: Thsys
type: Concept
narrower: Financial accounting

notation
definition: A notation, also known as classification code, is a string of characters such as "T58.5" or "303.4833" used to uniquely identify a concept within the scope of a given concept scheme.

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).

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).