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 close match
sub property of: mappingRelation
definition: skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of "compound errors" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property. @en

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: has close match
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

has narrower match
sub property of: narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @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

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes. @en

Steuerbilanz
label: tax accounting @en

Descriptor
type: Class

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

Bilanz
type: Descriptor
type: Concept
label: Balance sheet @en
label: Handelsbilanz von Unternehmen
narrower: Steuerbilanzrecht

Maßgeblichkeitsprinzip
type: Descriptor
type: Concept
label: Authoritative principle @en
label: Book-tax conformity @en
related: Steuerbilanzrecht

Steuerbilanzrecht
type: Concept
type: Descriptor
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091392314
label: Bilanzsteuerrecht
label: Steuerbilanz
label: Steuerrechtliche Rechnungslegung
label: Ertragsteuerbilanz
label: Tax accounting @en
broader: B.03.01.01 Bilanzierung
broader: Bilanz
broader: B.08.01 Steuerbilanz
is in scheme: Standard-Thesaurus Wirtschaft
has narrower match: Ergänzungsbilanz
related: Maßgeblichkeitsprinzip
related: Steuerliche Bewertung
related: Steuergestaltung
related match: Vermögensaufstellung

Steuergestaltung
type: Descriptor
type: Concept
label: Corporate tax structuring @en
label: Steuerminimierung
label: Steuertaktik
label: Steuerpolitik von Unternehmen
label: Steuerbilanzpolitik
label: Betriebliche Steuerpolitik
label: Tax planning @en
label: Steuerplanung
label: Steuerliches Wahlrecht
related: Steuerbilanzrecht

Steuerliche Bewertung
type: Descriptor
type: Concept
label: Tax valuation @en
related: Steuerbilanzrecht

B.08.01 Steuerbilanz
type: Concept
type: Thsys
label: Tax accounting @en
label: Steuerbilanz
label: B.08.01 Tax accounting @en
narrower: Steuerbilanzrecht
notation: B.08.01

B.03.01.01 Bilanzierung
type: Concept
type: Thsys
label: B.03.01.01 Balancing accounts @en
label: Bilanzierung
label: Balancing accounts @en
narrower: Steuerbilanzrecht
notation: B.03.01.01

Bilanz / Steuerrecht
label: Jahresabschluss / Steuerrecht
label: Jahresabschluss / Steuerbilanz
label: Steuerbilanz
label: Ertragsteuerbilanz

Bilanzsteuerrecht

Vermögensaufstellung
related match: Steuerbilanzrecht

Steuerbilanzplanung
label: Steuerbilanz / Politik
label: Steuerbilanzpolitik

Ergänzungsbilanz
broad match: Steuerbilanzrecht