Fair value accounting
preferred label: Fair-Value-Bilanzierung @de
alternative label: Beizulegender Zeitwert @de
alternative label: Fair-Value-Bewertung @de
alternative label: Fair-Value-Richtlinie @de
type: Concept
type: Descriptor
broader: Accounting valuation
broader: Balancing accounts
gvkppn: 091359155
related: IFRS
related: Market value
is in scheme: STW Thesaurus for Economics

Market value
preferred label: Marktwert @de
type: Descriptor
type: Concept
related: Fair value 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

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.

IFRS
type: Descriptor
type: Concept
related: Fair value accounting

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

Descriptor
type: Class

Accounting valuation
preferred label: Bilanzielle Bewertung @de
type: Descriptor
type: Concept
narrower: Fair value accounting

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: Fair value accounting

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

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).