International Accounting Standards
label: IAS

Internationale Rechnungslegungsgrundsätze
type: Descriptor
label: IAS (International Accounting Standards) @en
label: IFRS
label: International Financial Reporting Standards @en
label: International accounting standards @en
label: Internationale Rechnungslegungsstandards
label: Internationale Rechnungslegung
gvkppn: 091368154
type: Concept
broader: Ordnungsmäßigkeit der Buchführung
broader: B.03.01 Externes Rechnungswesen
broader: Internationales Kaufvertragsrecht
related: Fair-Value-Richtlinie
related: Internationale Rechnungslegungsstandards für die öffentliche Verwaltung
is in scheme: Standard-Thesaurus Wirtschaft
is part of: Standard-Thesaurus Wirtschaft

International Financial Reporting Standards

International Financial Reporting Standards
label: IFRS accounting standard @en
label: IFRS

International Financial Reporting Standards
label: IFRS

International Financial Reporting Standards für Klein- und Mittelbetriebe
label: International Financial Reporting Standards for SME
label: International Financial Reporting Standards für KMU
label: IFRS for Small and Medium-sized Entities
label: IFRS for SMEs
label: IFRS für KMU
label: International Financial Reporting Standards for Small and Medium-sized Entities
label: IFRS für Klein- und Mittelbetriebe
label: International Financial Reporting Standards / Klein- und Mittelbetrieb

Ordnungsmäßigkeit der Buchführung
type: Descriptor
label: GAAP @en
label: Grundsätze ordnungsmäßiger Buchführung
label: Bilanzklarheit
label: Bilanzwahrheit
label: Bilanzierungsgrundsätze
label: Rechnungslegungsstandards
label: GoB (Grundsätze ordnungsmäßiger Buchführung)
label: Generally accepted accounting principles @en
label: Bilanzidentität
label: SFAS (Statement of Financial Accounting Standard) @en
label: Statement of Financial Accounting Standard @en
label: Stetigkeitsprinzip der Bilanz
label: Bilanzkontinuität
label: US-GAAP
label: Stichtagsprinzip der Bilanz
label: Accounting standards @en
label: Buchführungsgrundsätze
label: Grundsätze ordnungsmäßiger Bilanzierung
narrower: Internationale Rechnungslegungsgrundsätze
type: Concept

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

Internationales Kaufvertragsrecht
type: Concept
label: Vienna convention on international sales @en
label: CISG (Convention on the International Sale of Goods) @en
label: Convention on the international sale of goods @en
label: Transnational commercial law @en
label: International trade law @en
label: Vienna sale convention @en
label: Internationales Handelsrecht
label: UN-Kaufrecht
type: Descriptor
narrower: Internationale Rechnungslegungsgrundsätze

Fair-Value-Richtlinie
type: Descriptor
label: Fair-Value-Bewertung
label: Fair value accounting @en
label: Fair-Value-Bilanzierung
label: Beizulegender Zeitwert
related: Internationale Rechnungslegungsgrundsätze
type: Concept

Internationale Rechnungslegungsstandards für die öffentliche Verwaltung
type: Descriptor
label: IPSAS
label: International Public Sector Accounting Standards @en
type: Concept
related: Internationale Rechnungslegungsgrundsätze

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

alternative label
sub property of: label
definition: An alternative lexical label for a resource. @en
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

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en
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

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
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
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

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

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

Descriptor
type: Class

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

Concept
type: Class