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).

Profit taxation
preferred label: Ertragsbesteuerung @de
type: Descriptor
type: Concept
related: Profit determination

Profit determination
related: Loss
related: Profit appropriation
related: Profit taxation
related: Profit
preferred label: Gewinnermittlung @de
broader: Financial statement
broader: Tax accounting
alternative label: Einnahmen-Überschussrechnung @de
alternative label: Gewinnrealisierung @de
alternative label: Scheingewinn @de
type: Descriptor
type: Concept
narrower: Income statement
gvkppn: 091363802
is in scheme: STW Thesaurus for Economics

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

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.

Income statement
preferred label: Gewinn- und Verlustrechnung @de
type: Descriptor
type: Concept
broader: Profit determination

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).

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
narrower: Profit determination

Profit appropriation
preferred label: Gewinnverwendung @de
type: Descriptor
type: Concept
related: Profit determination

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

Tax accounting
notation: B.08.01
label: Steuerbilanz @de
preferred label: B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
type: Thsys
type: Concept
narrower: Profit determination

Descriptor
type: Class

Profit
preferred label: Gewinn @de
type: Descriptor
type: Concept
related: Profit determination

Loss
preferred label: Verlust @de
type: Descriptor
type: Concept
related: Profit determination

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