@prefix gnd: <https://d-nb.info/gnd/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4367663-7
  rdfs:label "International Accounting Standards"@de, "IAS"@de ;
  skos:prefLabel "International Accounting Standards"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12313-5> .

<http://zbw.eu/stw/descriptor/12313-5>
  rdfs:label "IAS (International Accounting Standards)"@en, "IFRS"@en, "IFRS"@de, "International Financial Reporting Standards"@en, "International accounting standards"@en, "Internationale Rechnungslegungsgrundsätze"@de, "Internationale Rechnungslegungsstandards"@de, "Internationale Rechnungslegung"@de ;
  skos:altLabel "Internationale Rechnungslegung"@de, "International Financial Reporting Standards"@en, "Internationale Rechnungslegungsgrundsätze"@de, "Internationale Rechnungslegungsstandards"@de, "IAS (International Accounting Standards)"@en, "International accounting standards"@en ;
  ns0:gvkppn "091368154" ;
  skos:exactMatch gnd:4367663-7, <http://dbpedia.org/resource/International_Financial_Reporting_Standards>, wd:Q176831, gnd:4699643-6 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:closeMatch gnd:1031771492 ;
  skos:prefLabel "IFRS"@de, "IFRS"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/12337-5>, <http://zbw.eu/stw/thsys/70186>, <http://zbw.eu/stw/descriptor/19329-4> ;
  skos:related <http://zbw.eu/stw/descriptor/24666-5>, <http://zbw.eu/stw/descriptor/29655-6> ;
  skos:inScheme <http://zbw.eu/stw> ;
  dc:isPartOf <http://zbw.eu/stw> .

gnd:1031771492
  rdfs:label "International Financial Reporting Standards für Klein- und Mittelbetriebe"@de, "International Financial Reporting Standards for SME"@de, "International Financial Reporting Standards für KMU"@de, "IFRS for Small and Medium-sized Entities"@de, "IFRS for SMEs"@de, "IFRS für KMU"@de, "International Financial Reporting Standards for Small and Medium-sized Entities"@de, "IFRS für Klein- und Mittelbetriebe"@de, "International Financial Reporting Standards / Klein- und Mittelbetrieb"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/12313-5> ;
  skos:prefLabel "IFRS for SMEs"@de .

<http://dbpedia.org/resource/International_Financial_Reporting_Standards>
  rdfs:label "International Financial Reporting Standards"@de, "International Financial Reporting Standards"@en ;
  skos:prefLabel "International Financial Reporting Standards"@de, "International Financial Reporting Standards"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12313-5> .

<http://zbw.eu/stw/descriptor/24666-5>
  rdfs:label "Fair-Value-Richtlinie"@de, "Fair-Value-Bewertung"@de, "Fair value accounting"@en, "Fair-Value-Bilanzierung"@de, "Beizulegender Zeitwert"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12313-5> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Fair value accounting"@en, "Fair-Value-Bilanzierung"@de .

<http://zbw.eu/stw/descriptor/12337-5>
  rdfs:label "GAAP"@en, "Ordnungsmäßigkeit der Buchführung"@de, "Grundsätze ordnungsmäßiger Buchführung"@de, "Bilanzklarheit"@de, "Bilanzwahrheit"@de, "Bilanzierungsgrundsätze"@de, "Rechnungslegungsstandards"@de, "GoB (Grundsätze ordnungsmäßiger Buchführung)"@de, "Generally accepted accounting principles"@en, "Bilanzidentität"@de, "SFAS (Statement of Financial Accounting Standard)"@en, "Statement of Financial Accounting Standard"@en, "Stetigkeitsprinzip der Bilanz"@de, "Bilanzkontinuität"@de, "US-GAAP"@de, "Stichtagsprinzip der Bilanz"@de, "Accounting standards"@en, "Buchführungsgrundsätze"@de, "Grundsätze ordnungsmäßiger Bilanzierung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12313-5> ;
  skos:prefLabel "Bilanzierungsgrundsätze"@de, "Accounting standards"@en ;
  a zbwext:Descriptor, skos:Concept .

<http://zbw.eu/stw/descriptor/19329-4>
  rdfs:label "Vienna convention on international sales"@en, "CISG (Convention on the International Sale of Goods)"@en, "Internationales Kaufvertragsrecht"@de, "Convention on the international sale of goods"@en, "Transnational commercial law"@en, "International trade law"@en, "Vienna sale convention"@en, "Internationales Handelsrecht"@de, "UN-Kaufrecht"@de ;
  skos:prefLabel "International trade law"@en, "Internationales Handelsrecht"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/12313-5> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

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

<http://zbw.eu/stw/descriptor/29655-6>
  rdfs:label "IPSAS"@en, "IPSAS"@de, "Internationale Rechnungslegungsstandards für die öffentliche Verwaltung"@de, "International Public Sector Accounting Standards"@en ;
  skos:prefLabel "IPSAS"@en, "IPSAS"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12313-5> .

gnd:4699643-6
  rdfs:label "International Financial Reporting Standards"@de, "IFRS"@de ;
  skos:prefLabel "International Financial Reporting Standards"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12313-5> .

wd:Q176831
  rdfs:label "IFRS accounting standard"@en, "International Financial Reporting Standards"@de, "IFRS"@en, "IFRS"@de, "International Financial Reporting Standards"@en ;
  skos:prefLabel "International Financial Reporting Standards"@de, "International Financial Reporting Standards"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12313-5> .

<http://zbw.eu/stw/thsys/70186>
  rdfs:label "B.03.01  Externes Rechnungswesen"@de, "Financial accounting"@en, "B.03.01  Financial accounting"@en, "Externes Rechnungswesen"@de ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01  Externes Rechnungswesen"@de, "B.03.01  Financial accounting"@en ;
  skos:notation "B.03.01" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12313-5> .

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

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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 ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

skos:closeMatch
  rdfs:subPropertyOf skos:mappingRelation ;
  skos:definition "skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of \"compound errors\" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property."@en ;
  rdfs:label "has close match"@en .