IAS (International Accounting Standards)
type: Descriptor
label: IFRS
label: International Financial Reporting Standards
label: International accounting standards
label: Internationale Rechnungslegungsgrundsätze @de
label: Internationale Rechnungslegungsstandards @de
label: Internationale Rechnungslegung @de
type: Concept
related: International Public Sector Accounting Standards

GAAP
type: Descriptor
label: Ordnungsmäßigkeit der Buchführung @de
label: Grundsätze ordnungsmäßiger Buchführung @de
label: Bilanzklarheit @de
label: Bilanzwahrheit @de
label: Bilanzierungsgrundsätze @de
label: Rechnungslegungsstandards @de
label: GoB (Grundsätze ordnungsmäßiger Buchführung) @de
label: Generally accepted accounting principles
label: Bilanzidentität @de
label: SFAS (Statement of Financial Accounting Standard)
label: Statement of Financial Accounting Standard
label: Stetigkeitsprinzip der Bilanz @de
label: Bilanzkontinuität @de
label: US-GAAP @de
label: Stichtagsprinzip der Bilanz @de
label: Accounting standards
label: Buchführungsgrundsätze @de
label: Grundsätze ordnungsmäßiger Bilanzierung @de
type: Concept
narrower: International Public Sector Accounting Standards

Government accounting
type: Descriptor
type: Concept
label: Public-sector accounting
label: Öffentliches Rechnungswesen @de
label: Public accounting
label: Staatliches Rechnungswesen @de
label: Öffentliche Rechnungslegung @de
narrower: International Public Sector Accounting Standards

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).

W.22.02 Public management
type: Concept
preferred label: W.22.02 Public Management @de
notation: W.22.02
label: Public Management @de
label: Public management
narrower: International Public Sector Accounting Standards
type: Thsys

IPSAS
label: International Public Sector Accounting Standards

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.

International Public Sector Accounting Standards
type: Descriptor
type: Concept
label: Internationale Rechnungslegungsstandards für die öffentliche Verwaltung @de
label: IPSAS
broader: W.22.02 Public management
broader: Government accounting
broader: V.09.03 Public Budget
broader: GAAP
related: IAS (International Accounting Standards)
is part of: STW Thesaurus for Economics
is in scheme: STW Thesaurus for Economics
gvkppn: 094406723

V.09.03 Public Budget
type: Concept
preferred label: V.09.03 Öffentlicher Haushalt @de
label: Public Budget
label: Öffentlicher Haushalt @de
narrower: International Public Sector Accounting Standards
type: Thsys
notation: V.09.03

International Public Sector Accounting Standards

International Public Sector Accounting Standards
label: IPSAS @de

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.

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