IAS (International Accounting Standards)
IFRS
International Financial Reporting Standards
International accounting standards
Internationale Rechnungslegungsgrundsätze
Internationale Rechnungslegungsstandards
Internationale Rechnungslegung
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
Government accounting
Public-sector accounting
Öffentliches Rechnungswesen
Public accounting
Staatliches Rechnungswesen
Öffentliche Rechnungslegung
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
W.22.02 Public Management
W.22.02 Public management
Public Management
Public management
International Public Sector Accounting Standards
IPSAS
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
Internationale Rechnungslegungsstandards für die öffentliche Verwaltung
V.09.03 Öffentlicher Haushalt
V.09.03 Public Budget
Public Budget
Öffentlicher Haushalt
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: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