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

Consolidated financial statements
type: Descriptor
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
narrower: Acquisition accounting
type: Concept

Acquisition accounting
type: Concept
broader: Financial statement
broader: Consolidated financial statements
type: Descriptor
gvkppn: 091407133
label: Erwerbsmethode @de
label: Purchase method
label: Purchase-Methode @de
scope note: Stands for capital consolidation according to the purchase method
scope note: Steht für Kapitalkonsolidierung nach der Erwerbsmethode @de
is in scheme: STW Thesaurus for Economics

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: Acquisition accounting

Descriptor
type: Class

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

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.

Concept
type: Class

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.

scope note
sub property of: note
definition: A note that helps to clarify the meaning and/or the use of a concept.

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).