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
Standard
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
alternative label
Concept
The preferred lexical label for a resource, in a given language.
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
Jahresabschluss
Financial statement
B.03.01.02 Jahresabschluss
B.03.01.02 Financial statement
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Wirtschaftsprüfung
Financial audit
Jahresabschlussprüfung
Financial statement audit
Descriptor
Audit regulation
Abschlussprüferrecht
Internationale Prüfungsstandards
International Standards on Auditing
Grundsätze ordnungsmäßiger Prüfung
IDW-Prüfungsstandards
Grundsätze ordnungsmäßiger Abschlussprüfung
Auditing standards
Prüfungsstandards
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics