Concept
type: Class

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

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

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
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.

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

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

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

segment reporting
label: Segmentierung (Ökonomik) @de
label: Segmentierung (Ökonomie) @de
label: Segmentberichterstattung @de
label: Segmental reporting

Descriptor
type: Class

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

Diversification
type: Descriptor
type: Concept
label: Produktionsdiversifikation @de
label: Diversifizierung @de
label: Commodity diversification
label: Diversifikation @de
label: Produktdiversifikation @de
related: Segmental reporting

Strategic business area
type: Descriptor
type: Concept
label: Strategic business unit
label: Strategisches Geschäftsfeld @de
label: SBU (Strategic business unit)
label: Strategische Geschäftseinheit @de
related: Segmental reporting

Corporate reporting
type: Concept
type: Descriptor
label: Berichtswesen @de
label: Reporting
label: Betriebliche Berichterstattung @de
label: Internes Berichtswesen @de
label: Unternehmensberichterstattung @de
narrower: Segmental reporting

Accounting
type: Descriptor
type: Concept
label: Externe Rechnungslegung @de
label: Rechnungswesen @de
label: Management accounting
label: Betriebliches Rechnungswesen @de
label: Managerial accounting
label: Financial accounting
label: Betriebswirtschaftliches Rechnungswesen @de
label: Accountancy
label: Rechnungslegung @de
label: Financial reporting
label: Finanzberichterstattung @de
narrower: Segmental reporting

Consolidated financial statements
type: Descriptor
type: Concept
label: Konzernrechnungslegung @de
label: Konsolidierte Gewinn- und Verlustrechnung @de
label: Gewinnkonsolidierung @de
label: Kapitalkonsolidierung @de
label: Weltabschluss @de
label: Konzernabschluß @de
label: Konzernabschluss @de
label: Konzernbilanzierung @de
label: Teilkonzernabschluss @de
label: Konsolidierungskreis @de
label: Konzernbilanz @de
related: Segmental reporting

Segmental reporting
type: Concept
type: Descriptor
is part of: STW Thesaurus for Economics
gvkppn: 091416914
label: Segmentberichterstattung @de
label: Segment reporting
broader: Corporate reporting
broader: Accounting
broader: Corporate information and communication
broader: Financial statement
is in scheme: STW Thesaurus for Economics
related: Consolidated financial statements
related: Diversification
related: Strategic business area

Corporate information and communication
type: Concept
type: Thsys
label: B.01.03 Betriebliche Information und Kommunikation @de
label: Betriebliche Information und Kommunikation @de
label: B.01.03 Corporate information and communication
narrower: Segmental reporting
notation: B.01.03

Financial statement
type: Concept
type: Thsys
label: B.03.01.02 Jahresabschluss @de
label: Jahresabschluss @de
label: B.03.01.02 Financial statement
narrower: Segmental reporting
notation: B.03.01.02

Segment-Bilanz
label: Divisionalisierung / Bilanz @de
label: Geschäftseinheit / Bilanz @de
label: Segmentberichterstattung <Bilanz> @de
label: Spartenberichterstattung <Bilanz> @de
label: Segment reporting <Bilanz> @de