Concept
type: Class

alternative label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en
sub property of: label
definition: An alternative lexical label for a resource. @en

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree). @en
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning. @en

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch. @en

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

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en

has related
comment: skos:related is disjoint with skos:broaderTransitive @en
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship. @en

EU-Bilanzrecht
label: Europäisches Bilanzrecht
label: Bilanzrichtliniengesetz
label: Buchführungsrichtlinie der EU
label: Bilanzierungsrichtlinie der EU
label: EU accounting regulation @en
label: EU-Bilanzrichtlinie

Descriptor
type: Class

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

Bilanzrechtsmodernisierungsgesetz
type: Concept
type: Descriptor
label: Bilanzrecht
label: BilMoG
label: Rechnungslegungsvorschriften
label: Bilanzierungsvorschriften
label: Handelsbilanzrecht
label: Accounting law @en
label: Bilanzgesetz
narrower: Bilanzrichtliniengesetz

Bilanzrichtliniengesetz
type: Concept
type: Descriptor
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091358345
label: EU-Bilanzrecht
label: EU accounting regulation @en
label: Bilanzierungsrichtlinie der EU
label: EU-Bilanzrichtlinie
label: Europäisches Bilanzrecht
label: Buchführungsrichtlinie der EU
broader: N.05.06.01 EU-Recht
broader: Bilanzrechtsmodernisierungsgesetz
broader: B.03.01 Externes Rechnungswesen
broader: EU-Recht
is in scheme: Standard-Thesaurus Wirtschaft
related: EU-Wirtschaftsrecht

EU-Wirtschaftsrecht
type: Descriptor
type: Concept
label: EU economic law @en
label: EG-Wirtschaftsrecht
related: Bilanzrichtliniengesetz

EU-Recht
type: Concept
type: Descriptor
label: Rechtsharmonisierung der EU
label: Rechtsangleichung der EU
label: EU-Richtlinie
label: Community law @en
label: EU-Rechtsharmonisierung
label: EU regulation @en
label: EU law @en
label: Gemeinschaftsrecht
label: Gemeinschaftsrecht der EU
label: EU-Rechtsangleichung
label: EG-Recht
label: EU-Verordnung
narrower: Bilanzrichtliniengesetz

B.03.01 Externes Rechnungswesen
type: Concept
type: Thsys
label: Financial accounting @en
label: B.03.01 Financial accounting @en
label: Externes Rechnungswesen
narrower: Bilanzrichtliniengesetz
notation: B.03.01

N.05.06.01 EU-Recht
type: Concept
type: Thsys
label: N.05.06.01 Community law @en
label: EU-Recht
label: Community law @en
narrower: Bilanzrichtliniengesetz
notation: N.05.06.01