Betriebswirtschaftliche Gewinnermittlung
label: Unternehmen / Gewinnermittlung
label: Gewinnermittlung

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

Externe Erfolgsrechnung
type: Descriptor
type: Concept
broader: Gewinnermittlung
label: Gesamtkostenverfahren
label: Income statement @en
label: GuV
label: Gewinn- und Verlustrechnung
label: Umsatzkostenverfahren
label: Profit and loss statement @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

Verlust
label: Loss @en
type: Descriptor
type: Concept
related: Gewinnermittlung

B.08.01 Steuerbilanz
preferred label: B.08.01 Tax accounting @en
notation: B.08.01
label: Tax accounting @en
label: Steuerbilanz
type: Concept
type: Thsys
narrower: Gewinnermittlung

Ertragsbesteuerung
type: Concept
type: Descriptor
label: Gewinnsteuer
label: Ertragsteuer
label: Gewinnbesteuerung
label: Profit taxation @en
label: Profit tax @en
label: Ergebnissteuer
related: Gewinnermittlung

Hinzurechnung
label: Hinzurechnungsbesteuerung
label: Hinzurechnungsbilanz
broad match: Gewinnermittlung

Teilgewinnrealisation
label: Teilgewinnrealisierung
label: Teilgewinn / Realisierung
has related match: Gewinnermittlung

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

Gewinnausweis
has related match: Gewinnermittlung

Formelaufteilung
label: Unitary tax concept
label: CbCR
label: Gemeinsame konsolidierte Körperschaftssteuerbemessungsgrundlage
label: Unitary business taxation
label: Unitary taxation
label: GKKB
label: Formulary Apportionment
label: Country-by-Country-Reporting
broad match: Gewinnermittlung

Gewinnverwendung
label: Profit appropriation @en
label: Gewinnverteilung
type: Descriptor
type: Concept
related: Gewinnermittlung

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

Gewinn
label: Earnings @en
label: Net income @en
label: Comprehensive income @en
label: Bilanzgewinn
label: Profit @en
label: Unternehmensgewinn
label: Accounting earnings @en
type: Concept
type: Descriptor
related: Gewinnermittlung

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

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

Gewinnermittlung
label: profit determination @en
label: Gewinnrealisierung
label: Einnahmen-Überschussrechnung

B.03.01.02 Jahresabschluss
label: Financial statement @en
label: Jahresabschluss
label: B.03.01.02 Financial statement @en
notation: B.03.01.02
type: Concept
type: Thsys
narrower: Gewinnermittlung

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

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes. @en

Descriptor
type: Class

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

Gewinnermittlung
preferred label: Profit determination @en
is in scheme: Standard-Thesaurus Wirtschaft
has related match: Teilgewinnrealisation
has related match: Gewinnausweis
has related match: Gewinnrealisation
related: Gewinn
related: Ertragsbesteuerung
related: Gewinnverwendung
related: Verlust
gvkppn: 091363802
label: Scheingewinn
label: Gewinnrealisierung
label: Einnahmen-Überschussrechnung
type: Concept
type: Descriptor
broader: B.08.01 Steuerbilanz
broader: B.03.01.02 Jahresabschluss
has narrower match: Einnahmen- und Ausgabenrechnung
has narrower match: Hinzurechnung
has narrower match: Formelaufteilung
narrower: Externe Erfolgsrechnung
is part of: Standard-Thesaurus Wirtschaft

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

Scheingewinn

Concept
type: Class

Gewinnrealisation
label: Gewinnverwirklichung
label: Gewinn / Realisierung
label: Gewinnrealisierung
has related match: Gewinnermittlung

Einnahmen- und Ausgabenrechnung
label: Überschussrechnung
label: Einnahme-Überschussrechnung
label: Einnahmenüberschussrechnung
broad match: Gewinnermittlung