Kalkulatorische Kosten
Imputed costs
Kalkulatorische Zinsen
Kalkulatorische Abschreibungen
skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes.
has narrower match
Rückstellung
Accrual
Provision in accounting
principle of prudence
Vorsichtsprinzip
GAAP
Ordnungsmäßigkeit der Buchführung
Grundsätze ordnungsmäßiger Buchführung
Bilanzklarheit
Bilanzwahrheit
Bilanzierungsgrundsätze
Rechnungslegungsstandards
GoB (Grundsätze ordnungsmäßiger Buchführung)
Generally accepted accounting principles
Bilanzidentität
SFAS (Statement of Financial Accounting Standard)
Statement of Financial Accounting Standard
Stetigkeitsprinzip der Bilanz
Bilanzkontinuität
US-GAAP
Stichtagsprinzip der Bilanz
Accounting standards
Buchführungsgrundsätze
Grundsätze ordnungsmäßiger Bilanzierung
higher-value principle
highest-value principle
Höchstwertprinzip
Relates a concept to a concept that is more general in meaning.
Broader concepts are typically rendered as parents in a concept hierarchy (tree).
has broader
An alternative lexical label for a resource.
skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
The range of skos:altLabel is the class of RDF plain literals.
alternative label
Inflationsbereinigte Rechnungslegung
Inflation accounting
Rechnungslegung bei Inflation
Inflationsbilanzierung
B.03.01 Externes Rechnungswesen
Financial accounting
B.03.01 Financial accounting
Externes Rechnungswesen
The preferred lexical label for a resource, in a given language.
The range of skos:prefLabel is the class of RDF plain literals.
A resource has no more than one value of skos:prefLabel per language tag.
preferred label
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.
skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.
has exact match
Vorsichtsgrundsatz
Bilanzvorsicht / Prinzip
Bilanzvorsicht / Grundsatz
Vorsichtige Bilanzierung
Prinzip der vorsichtigen Bewertung
Schwebendes Geschäft
Relates a concept to a concept with which there is an associative semantic relationship.
skos:related is disjoint with skos:broaderTransitive
has related
lowest value principle
principle of the lowest value
Niederstwertprinzip
Descriptor
Relates a resource (for example a concept) to a concept scheme in which it is included.
is in scheme
Währungsumrechnung
Foreign currency translation
Currency conversion
Bilanzierung von Fremdwährungstransaktionen
Risikobilanzierung
Bilanzielle Risikobewertung
Bilanzielle Risikovorsorge
Schwebende Geschäfte
Principle of prudence
Accounting conservatism
Standard-Thesaurus Wirtschaft
STW Thesaurus for Economics
Concept