Rechnungsabgrenzungsposten
label: Accruals and deferrals @en
label: Passive Rechnungsabgrenzung
label: Accrual accounting @en
label: Periodenabgrenzung
label: Rechnungsabgrenzung
label: Aktive Rechnungsabgrenzung
type: Descriptor
type: Concept
narrower: Rückstellung

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @en

Rückstellungen für drohende Verluste aus schwebenden Geschäften
label: Drohverlustrückstellung
broad match: Rückstellung

Rückstellung
type: Concept
type: Descriptor
broader: Rechnungsabgrenzungsposten
broader: B.03.01.01 Bilanzierung
broader: Fremdfinanzierung
broader: Verbindlichkeiten
has narrower match: Deckungsrückstellung
has narrower match: Aufwandsrückstellung
has narrower match: Garantierückstellung
has narrower match: Schwankungsrückstellung
has narrower match: Steuerrückstellung
has narrower match: Rückstellungen für ungewisse Verbindlichkeiten
has narrower match: Schadenrückstellung
has narrower match: Rückstellungen für drohende Verluste aus schwebenden Geschäften
has narrower match: Rechnungsabgrenzung
related: Risikobilanzierung
preferred label: Accrual @en
label: Provision in accounting @en
is in scheme: Standard-Thesaurus Wirtschaft
is part of: Standard-Thesaurus Wirtschaft
narrower: Pensionsverpflichtungen
gvkppn: 091387175

Rückstellung
label: Provision (accounting) @en

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning. @en
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree). @en

Fremdfinanzierung
label: B.02.01.02 Fremdfinanzierung
label: Debt financing @en
label: B.02.01.02 Debt financing @en
type: Concept
type: Thsys
notation: B.02.01.02
narrower: Rückstellung

Deckungsrückstellung
broad match: Rückstellung

Rechnungsabgrenzung
label: accrual @en
label: accrual concept @en
broad match: Rückstellung

Verbindlichkeiten
narrower: Rückstellung
preferred label: Corporate debt @en
label: Schulden von Unternehmen
label: Verschuldung von Unternehmen
label: Unternehmensverschuldung
type: Concept
type: Descriptor

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

Unternehmen / Rückstellung
label: Rückstellung

Schwankungsrückstellung
broad match: Rückstellung

Steuerrückstellung
label: Steuerschuld / Rückstellung
broad match: Rückstellung

alternative label
sub property of: label
definition: An alternative lexical label for a resource. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en

Rückstellungen für ungewisse Verbindlichkeiten
broad match: Rückstellung

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en

Rückstellung
label: liability reserves @en

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

Garantierückstellung
broad match: Rückstellung

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

Schadenrückstellung
label: Schaden / Rückstellung
label: Schadenreserve
label: Schadensrückstellung
broad match: Rückstellung

Aufwandsrückstellung
label: Rückstellung für unterlassenen Aufwand
broad match: Rückstellung

B.03.01.01 Bilanzierung
narrower: Rückstellung
label: B.03.01.01 Balancing accounts @en
label: Bilanzierung
label: Balancing accounts @en
type: Concept
type: Thsys
notation: B.03.01.01

Rückstellung
label: Accruals
label: provision @en
label: Schuldrückstellung
label: Aufwandsrückstellungen
label: Rueckstellung
label: Aufwandsrückstellung
label: Rückstellungen

Descriptor
type: Class

Risikobilanzierung
label: Bilanzielle Risikobewertung
label: Höchstwertprinzip
label: Niederstwertprinzip
label: Vorsichtsprinzip
label: Bilanzielle Risikovorsorge
label: Schwebende Geschäfte
label: Principle of prudence @en
label: Accounting conservatism @en
related: Rückstellung
type: Descriptor
type: Concept

Betriebsrücklage
label: provision @en
label: Sonderreserve

Pensionsverpflichtungen
label: Pension obligations @en
label: Pensionsverbindlichkeiten
label: Pensionsrückstellungen
type: Descriptor
type: Concept
broader: Rückstellung

Concept
type: Class

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

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