Fair Value
label: Fair value @en

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

Fair Value
label: fair value @en

Descriptor
type: Class

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

IFRS
type: Descriptor
type: Concept
label: IAS (International Accounting Standards) @en
label: International Financial Reporting Standards @en
label: International accounting standards @en
label: Internationale Rechnungslegungsgrundsätze
label: Internationale Rechnungslegungsstandards
label: Internationale Rechnungslegung
related: Fair-Value-Richtlinie

Bewertungswahlrecht
type: Descriptor
type: Concept
label: Accounting valuation @en
label: Bewertungsmethode der Bilanz
label: Bewertungsgrundsatz der Bilanz
label: Bilanzielle Bewertung
label: Bewertung in der Bilanz
narrower: Fair-Value-Richtlinie

Wiederbeschaffungswert
type: Concept
type: Descriptor
label: Zeitwert
label: Marktwert
label: Market value @en
label: Tageswert
label: Replacement costs @en
label: Verkaufswert
label: Wiederbeschaffungskosten
label: Verkehrswert
related: Fair-Value-Richtlinie

Fair-Value-Richtlinie
type: Descriptor
type: Concept
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091359155
label: Fair-Value-Bewertung
label: Fair value accounting @en
label: Fair-Value-Bilanzierung
label: Beizulegender Zeitwert
broader: B.03.01.01 Bilanzierung
broader: Bewertungswahlrecht
is in scheme: Standard-Thesaurus Wirtschaft
related: Wiederbeschaffungswert
related: IFRS

B.03.01.01 Bilanzierung
type: Concept
type: Thsys
label: B.03.01.01 Balancing accounts @en
label: Bilanzierung
label: Balancing accounts @en
narrower: Fair-Value-Richtlinie
notation: B.03.01.01

Fair Value Bewertung
label: Fair-Value-Accounting
label: Free-Start-Methode
label: Fresh-Start-Methode
label: Fair-Value-Bewertung