Tax accounting
type: Concept
type: Descriptor
label: Steuerbilanzrecht @de
label: Bilanzsteuerrecht @de
label: Steuerbilanz @de
label: Steuerrechtliche Rechnungslegung @de
label: Ertragsteuerbilanz @de
related: Authoritative principle

Grundsatz der Maßgeblichkeit der Handelsbilanz für die Steuerbilanz
label: Maßgeblichkeitsgrundsatz @de
label: Maßgeblichkeitsprinzip @de

B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
notation: B.08.01
label: Tax accounting
label: Steuerbilanz @de
type: Concept
type: Thsys
narrower: Authoritative principle

Umgekehrte Maßgeblichkeit
label: Rückwirkende Maßgeblichkeit @de
label: Maßgeblichkeitsprinzip / Umkehrung @de
has related match: Authoritative principle

GAAP
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
narrower: Authoritative principle
type: Descriptor
type: 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).

Authoritative principle
has related match: Umgekehrte Maßgeblichkeit
label: Book-tax conformity
label: Maßgeblichkeitsprinzip @de
related: Tax accounting
is in scheme: STW Thesaurus for Economics
broader: Financial accounting
broader: B.08.01 Tax accounting
broader: GAAP
type: Descriptor
type: Concept
gvkppn: 091376718
is part of: STW Thesaurus for Economics

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.

Financial accounting
narrower: Authoritative principle
label: B.03.01 Externes Rechnungswesen @de
label: B.03.01 Financial accounting
label: Externes Rechnungswesen @de
type: Concept
type: Thsys
notation: B.03.01

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

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.

authoritative principle
label: book-tax conformity
label: Maßgeblichkeitsprinzip @de

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
label: Standard-Thesaurus Wirtschaft @de
type: Dataset
type: ConceptScheme

Concept
type: Class