Concept
type: Class

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

Financial statement
preferred label: Jahresabschluss @de
type: Descriptor
type: Concept
broader: Accounting

Descriptor
type: Class

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

Management commentary
preferred label: Lageberichterstattung @de
type: Descriptor
type: Concept
broader: Accounting

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

Segment reporting
preferred label: Segmentberichterstattung @de
type: Descriptor
type: Concept
broader: Accounting

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

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

Bookkeeping
preferred label: Buchführung @de
type: Descriptor
type: Concept
broader: Accounting

Accounting theory
preferred label: Bilanztheorie @de
type: Descriptor
type: Concept
related: 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.

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

Accounting
narrower: Balancing accounts
narrower: Management control
narrower: Public accounting
narrower: Accounting information system
narrower: Financial statement
narrower: Bank accounting
narrower: Behavioral accounting
narrower: Management commentary
narrower: Segment reporting
narrower: Bookkeeping
gvkppn: 09135109X
alternative label: Accountancy
alternative label: Financial reporting
alternative label: Externe Rechnungslegung @de
alternative label: Betriebliches Rechnungswesen @de
alternative label: Betriebswirtschaftliches Rechnungswesen @de
alternative label: Rechnungslegung @de
alternative label: Finanzberichterstattung @de
alternative label: Financial accounting
type: Concept
type: Descriptor
broader: Financial accounting
related: Accounting theory
related: Corporate tax management
preferred label: Rechnungswesen @de
is in scheme: STW Thesaurus for Economics

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.

Bank accounting
preferred label: Bankrechnungslegung @de
type: Descriptor
type: Concept
broader: Accounting

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).

Accounting information system
preferred label: IT-gestütztes Rechnungswesen @de
type: Descriptor
type: Concept
broader: Accounting

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

Management control
preferred label: Controlling @de
type: Descriptor
type: Concept
broader: Accounting

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).

Corporate tax management
preferred label: Betriebswirtschaftliche Steuerlehre @de
type: Descriptor
type: Concept
related: Accounting