Equity-Methode
type: Concept
label: Equity method @en
label: Equity accounting @en
related: Beteiligungskapital
related: Konzernrechnungslegung
related: Eigenkapital
broader: Bilanzielle Bewertung
broader: B.03.01.01 Bilanzierung
type: Descriptor
is in scheme: Standard-Thesaurus Wirtschaft
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 091357551

Equity-Methode
label: Equity method @en

Economic basis method
label: Equity-Methode

Equitymethode
label: equity method @en
label: Equity-Methode

Beteiligungskapital
type: Concept
label: Beteiligungsfinanzierung
label: Kapitalbeteiligungsgesellschaft
label: Partial ownership @en
label: Unternehmensbeteiligung
label: Beteiligungsgesellschaft
label: Schachtelbeteiligung
label: Kapitalbeteiligung
label: Equity participation @en
related: Equity-Methode
type: Descriptor

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

Eigenkapital
type: Concept
preferred label: Equity capital @en
type: Descriptor
label: Grundkapital
label: Eigenfinanzierung
label: Equity financing @en
label: Stammkapital
label: Nennkapital
label: Share capital @en
related: Equity-Methode

Bilanzielle Bewertung
type: Descriptor
preferred label: Accounting valuation @en
label: Bewertungswahlrecht
label: Bewertungsmethode der Bilanz
label: Bewertungsgrundsatz der Bilanz
label: Bewertung in der Bilanz
type: Concept
narrower: Equity-Methode

B.03.01.01 Bilanzierung
type: Concept
label: B.03.01.01 Balancing accounts @en
label: Bilanzierung
label: Balancing accounts @en
type: Thsys
narrower: Equity-Methode
notation: B.03.01.01

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 exact match
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
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