http://zbw.eu/stw/descriptor/12326-3/version/8.08/delta/8.10
type: ConceptDelta
is part of: http://zbw.eu/stw/version/8.08/delta/8.10
deletion:
  broader: http://zbw.eu/stw/descriptor/13464-0
deletion:
  alternative label: Bilanzierungspflicht
deletion:
  alternative label: Buchführungspflicht
deletion:
  related: http://zbw.eu/stw/descriptor/16067-2
deletion:
  related: http://zbw.eu/stw/descriptor/12381-2
deletion:
  broader: http://zbw.eu/stw/thsys/73391
deletion:
  narrower: http://zbw.eu/stw/descriptor/18722-0
deletion:
  related: http://zbw.eu/stw/descriptor/12313-5
deletion:
  related: http://zbw.eu/stw/descriptor/12325-5
deletion: Accounting standards
deletion:
  narrower: http://zbw.eu/stw/descriptor/12337-5
deletion:
  alternative label: Buchführungs- und Bilanzierungsvorschrift
insertion:
  broader: http://zbw.eu/stw/thsys/73390
insertion: Accounting law
insertion:
  related: http://zbw.eu/stw/descriptor/13464-0
insertion:
  broader: http://zbw.eu/stw/descriptor/16081-1
insertion:
  related: http://zbw.eu/stw/descriptor/12337-5

http://zbw.eu/stw/descriptor/12326-3/version/8.10/delta/8.12
type: ConceptDelta
is part of: http://zbw.eu/stw/version/8.10/delta/8.12
deletion:
  broader: http://zbw.eu/stw/thsys/71043
deletion:
  alternative label: Rechnungslegungsvorschrift
deletion:
  related: http://zbw.eu/stw/descriptor/18302-1
deletion:
  alternative label: Bilanzierungsvorschrift
insertion:
  related: http://zbw.eu/stw/descriptor/12458-0
insertion:
  alternative label: BilMoG
insertion:
  alternative label: Bilanzierungsvorschriften
insertion:
  alternative label: Bilanzrechtsmodernisierungsgesetz
insertion:
  broader: http://zbw.eu/stw/thsys/70186
insertion:
  alternative label: Rechnungslegungsvorschriften

http://zbw.eu/stw/descriptor/12326-3/version/8.04/delta/8.06
type: ConceptDelta
is part of: http://zbw.eu/stw/version/8.04/delta/8.06
insertion:
  narrower: http://zbw.eu/stw/descriptor/18722-0
insertion: Bilanzrecht
insertion:
  narrower: http://zbw.eu/stw/descriptor/12361-1
insertion:
  related: http://zbw.eu/stw/descriptor/18302-1
insertion:
  related: http://zbw.eu/stw/descriptor/12313-5
insertion:
  related: http://zbw.eu/stw/descriptor/12217-1
insertion:
  related: http://zbw.eu/stw/descriptor/12357-6
insertion:
  alternative label: Buchführungspflicht
insertion:
  related: http://zbw.eu/stw/descriptor/16067-2
insertion:
  related: http://zbw.eu/stw/descriptor/12381-2
insertion:
  alternative label: Buchführungs- und Bilanzierungsvorschrift
insertion:
  narrower: http://zbw.eu/stw/descriptor/12331-3
insertion:
  broader: http://zbw.eu/stw/descriptor/13464-0
insertion:
  narrower: http://zbw.eu/stw/descriptor/12337-5
insertion:
  broader: http://zbw.eu/stw/thsys/73391
insertion:
  broader: http://zbw.eu/stw/thsys/71043
insertion: Accounting standards
insertion:
  related: http://zbw.eu/stw/descriptor/19142-6
insertion:
  alternative label: Bilanzgesetz
insertion:
  alternative label: Bilanzierungspflicht
insertion:
  in scheme: stw
insertion:
  alternative label: Rechnungslegungsvorschrift
insertion:
  alternative label: Bilanzierungsvorschrift
insertion:
  related: http://zbw.eu/stw/descriptor/12325-5
insertion:
  alternative label: Handelsbilanzrecht