International Accounting Standards
IAS
IAS (International Accounting Standards)
IFRS
International Financial Reporting Standards
International accounting standards
Internationale Rechnungslegungsgrundsätze
Internationale Rechnungslegungsstandards
Internationale Rechnungslegung
IFRS accounting standard
International Financial Reporting Standards für Klein- und Mittelbetriebe
International Financial Reporting Standards for SME
International Financial Reporting Standards für KMU
IFRS for Small and Medium-sized Entities
IFRS for SMEs
IFRS für KMU
International Financial Reporting Standards for Small and Medium-sized Entities
IFRS für Klein- und Mittelbetriebe
International Financial Reporting Standards / Klein- und Mittelbetrieb
GAAP
Ordnungsmäßigkeit der Buchführung
Grundsätze ordnungsmäßiger Buchführung
Bilanzklarheit
Bilanzwahrheit
Bilanzierungsgrundsätze
Rechnungslegungsstandards
GoB (Grundsätze ordnungsmäßiger Buchführung)
Generally accepted accounting principles
Bilanzidentität
SFAS (Statement of Financial Accounting Standard)
Statement of Financial Accounting Standard
Stetigkeitsprinzip der Bilanz
Bilanzkontinuität
US-GAAP
Stichtagsprinzip der Bilanz
Accounting standards
Buchführungsgrundsätze
Grundsätze ordnungsmäßiger Bilanzierung
B.03.01 Externes Rechnungswesen
Financial accounting
B.03.01 Financial accounting
Externes Rechnungswesen
Vienna convention on international sales
CISG (Convention on the International Sale of Goods)
Internationales Kaufvertragsrecht
Convention on the international sale of goods
Transnational commercial law
International trade law
Vienna sale convention
Internationales Handelsrecht
UN-Kaufrecht
Fair-Value-Richtlinie
Fair-Value-Bewertung
Fair value accounting
Fair-Value-Bilanzierung
Beizulegender Zeitwert
IPSAS
Internationale Rechnungslegungsstandards für die öffentliche Verwaltung
International Public Sector Accounting Standards
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
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.
has close match
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Descriptor
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept