@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix delta:   <http://www.w3.org/2004/delta#> .
@prefix dsv:     <http://purl.org/iso25964/DataSet/Versioning#> .
@prefix owl:     <http://www.w3.org/2002/07/owl#> .
@prefix rdfs:    <http://www.w3.org/2000/01/rdf-schema#> .
@prefix sd:      <http://www.w3.org/ns/sparql-service-description#> .
@prefix sh:      <http://purl.org/skos-history/> .
@prefix skos:    <http://www.w3.org/2004/02/skos/core#> .
@prefix xhv:     <http://www.w3.org/1999/xhtml/vocab#> .

<http://zbw.eu/stw/descriptor/12337-5/version/8.10/delta/8.12>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.10/delta/8.12>;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [ skos:altLabel  "Stetigkeitsprinzip"@de ];
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/thsys/71043> ];
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12340-2> ];
        delta:deletion    [] ;
        delta:deletion    [ skos:altLabel  "Rechnungslegungsstandards (GoB)"@de ];
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12363-4> ];
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12381-2> ];
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "Stetigkeitsprinzip der Bilanz"@de ];
        delta:insertion   [ skos:altLabel  "Rechnungslegungsstandards"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/12432-4> ];
        delta:insertion   [ skos:altLabel  "Stichtagsprinzip der Bilanz"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/descriptor/29580-4> ];
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/29655-6> ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/70186> ];
        delta:insertion   [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/19142-6> ];
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/12313-5> ];
        delta:insertion   []  .

<http://zbw.eu/stw/descriptor/12337-5/version/8.04/delta/8.06>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.04/delta/8.06>;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:insertion   [ skos:altLabel  "Stetigkeitsprinzip"@de ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/73391> ];
        delta:insertion   [ skos:altLabel  "Ordnungsmäßigkeit der Buchführung"@de ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/71043> ];
        delta:insertion   [ skos:altLabel  "Bilanzklarheit"@de ];
        delta:insertion   [ skos:altLabel  "US-GAAP"@de ];
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/19158-5> ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12340-2> ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/descriptor/12326-3> ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12381-2> ];
        delta:insertion   [ skos:altLabel  "Rechnungslegungsstandards (GoB)"@de ];
        delta:insertion   [ skos:altLabel  "Buchführungsgrundsätze"@de ];
        delta:insertion   [ skos:narrower  <http://zbw.eu/stw/descriptor/12384-3> ];
        delta:insertion   [ skos:prefLabel  "GAAP"@en ];
        delta:insertion   [ skos:altLabel  "Bilanzierungsgrundsätze"@de ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12363-4> ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12458-0> ];
        delta:insertion   [ skos:altLabel  "Generally accepted accounting principles"@en ];
        delta:insertion   [ skos:inScheme  <http://zbw.eu/stw> ];
        delta:insertion   [ skos:altLabel  "Grundsätze ordnungsmäßiger Bilanzierung"@de ];
        delta:insertion   [ skos:altLabel  "GoB (Grundsätze ordnungsmäßiger Buchführung)"@de ];
        delta:insertion   [ skos:altLabel  "Bilanzidentität"@de ];
        delta:insertion   [ skos:altLabel  "Bilanzwahrheit"@de ];
        delta:insertion   [ skos:prefLabel  "Grundsätze ordnungsmäßiger Buchführung"@de ];
        delta:insertion   [ skos:altLabel  "Bilanzkontinuität"@de ] .

<http://zbw.eu/stw/descriptor/12337-5>
        sh:conceptHistory  <http://zbw.eu/stw/descriptor/12337-5/version/8.04/delta/8.06> , <http://zbw.eu/stw/descriptor/12337-5/version/8.08/delta/8.10> , <http://zbw.eu/stw/descriptor/12337-5/version/8.10/delta/8.12> .

<http://zbw.eu/stw/descriptor/12337-5/version/8.08/delta/8.10>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.08/delta/8.10>;
        delta:deletion    [] ;
        delta:deletion    [ skos:prefLabel  "Grundsätze ordnungsmäßiger Buchführung"@de ];
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/descriptor/12326-3> ];
        delta:deletion    [] ;
        delta:deletion    [ skos:altLabel  "Bilanzierungsgrundsätze"@de ];
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [ skos:prefLabel  "GAAP"@en ];
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/thsys/73391> ];
        delta:deletion    [] ;
        delta:insertion   [ skos:altLabel  "Statement of Financial Accounting Standard"@en ];
        delta:insertion   [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:prefLabel  "Accounting standards"@en ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12326-3> ];
        delta:insertion   [ skos:prefLabel  "Bilanzierungsgrundsätze"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "SFAS (Statement of Financial Accounting Standard)"@en ];
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "GAAP"@en ];
        delta:insertion   [ skos:altLabel  "Grundsätze ordnungsmäßiger Buchführung"@de ];
        delta:insertion   []  .

