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
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
Fair value
Fair Value
Fair Value Bewertung
Fair-Value-Accounting
Free-Start-Methode
Fresh-Start-Methode
Fair-Value-Bewertung
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
B.03.01.01 Balancing accounts
B.03.01.01 Bilanzierung
Bilanzierung
Balancing accounts
fair value
Bilanzielle Bewertung
Accounting valuation
Bewertungswahlrecht
Bewertungsmethode der Bilanz
Bewertungsgrundsatz der Bilanz
Bewertung in der Bilanz
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
IAS (International Accounting Standards)
IFRS
International Financial Reporting Standards
International accounting standards
Internationale Rechnungslegungsgrundsätze
Internationale Rechnungslegungsstandards
Internationale Rechnungslegung
The preferred lexical label for a resource, in a given language.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
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
Concept
An alternative lexical label for a resource.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
Wiederbeschaffungswert
Zeitwert
Marktwert
Market value
Tageswert
Replacement costs
Verkaufswert
Wiederbeschaffungskosten
Verkehrswert
Fair-Value-Richtlinie
Beizulegender Zeitwert
Fair value accounting
Fair-Value-Bilanzierung