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

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

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

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

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

Accounting
type: Descriptor
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: Segment reporting
type: Concept

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

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

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

Consolidated financial statements
type: Descriptor
related: Segment reporting
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
type: Concept

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

Segment reporting
type: Concept
label: Segmental reporting
is part of: STW Thesaurus for Economics
preferred label: Segmentberichterstattung @de
related: Consolidated financial statements
related: Diversification
related: Strategic business unit
type: Descriptor
gvkppn: 091416914
broader: Corporate reporting
broader: Accounting
broader: B.01.03 Corporate information and communication
broader: Financial statement
is in scheme: STW Thesaurus for Economics

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

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

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

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

Descriptor
type: Class

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

Concept
type: Class