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

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: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 .

<http://dbpedia.org/resource/Fair_value>
  rdfs:label "Fair value"@en, "Fair Value"@de ;
  skos:prefLabel "Fair value"@en, "Fair Value"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/24666-5> .

gnd:4802015-1
  rdfs:label "Fair Value Bewertung"@de, "Fair-Value-Accounting"@de, "Free-Start-Methode"@de, "Fresh-Start-Methode"@de, "Fair-Value-Bewertung"@de ;
  skos:prefLabel "Fair-Value-Bewertung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/24666-5> .

<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 .

<http://zbw.eu/stw/thsys/71043>
  skos:narrower <http://zbw.eu/stw/descriptor/24666-5> ;
  rdfs:label "B.03.01.01  Balancing accounts"@en, "B.03.01.01  Bilanzierung"@de, "Bilanzierung"@de, "Balancing accounts"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en ;
  skos:notation "B.03.01.01" .

wd:Q14136184
  rdfs:label "fair value"@en, "Fair Value"@de ;
  skos:prefLabel "fair value"@en, "Fair Value"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/24666-5> .

<http://zbw.eu/stw/descriptor/12408-1>
  skos:prefLabel "Bilanzielle Bewertung"@de, "Accounting valuation"@en ;
  rdfs:label "Bewertungswahlrecht"@de, "Accounting valuation"@en, "Bewertungsmethode der Bilanz"@de, "Bewertungsgrundsatz der Bilanz"@de, "Bilanzielle Bewertung"@de, "Bewertung in der Bilanz"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/24666-5> .

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

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 .

<http://zbw.eu/stw/descriptor/12313-5>
  rdfs:label "IAS (International Accounting Standards)"@en, "IFRS"@de, "IFRS"@en, "International Financial Reporting Standards"@en, "International accounting standards"@en, "Internationale Rechnungslegungsgrundsätze"@de, "Internationale Rechnungslegungsstandards"@de, "Internationale Rechnungslegung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "IFRS"@de, "IFRS"@en ;
  skos:related <http://zbw.eu/stw/descriptor/24666-5> .

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

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 .

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 .

<http://zbw.eu/stw/descriptor/12427-4>
  rdfs:label "Wiederbeschaffungswert"@de, "Zeitwert"@de, "Marktwert"@de, "Market value"@en, "Tageswert"@de, "Replacement costs"@en, "Verkaufswert"@de, "Wiederbeschaffungskosten"@de, "Verkehrswert"@de ;
  skos:prefLabel "Marktwert"@de, "Market value"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/24666-5> .

<http://zbw.eu/stw/descriptor/24666-5>
  skos:related <http://zbw.eu/stw/descriptor/12427-4>, <http://zbw.eu/stw/descriptor/12313-5> ;
  skos:altLabel "Fair-Value-Richtlinie"@de, "Fair-Value-Bewertung"@de, "Beizulegender Zeitwert"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71043>, <http://zbw.eu/stw/descriptor/12408-1> ;
  skos:inScheme <http://zbw.eu/stw> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  rdfs:label "Fair-Value-Richtlinie"@de, "Fair-Value-Bewertung"@de, "Fair value accounting"@en, "Fair-Value-Bilanzierung"@de, "Beizulegender Zeitwert"@de ;
  ns0:gvkppn "091359155" ;
  skos:exactMatch <http://dbpedia.org/resource/Fair_value>, wd:Q14136184, gnd:4802015-1 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Fair value accounting"@en, "Fair-Value-Bilanzierung"@de .