@prefix cc: <http://creativecommons.org/ns#> .
@prefix dc: <http://purl.org/dc/elements/1.1/> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix dsv: <http://purl.org/iso25964/DataSet/Versioning#> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix gbv: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix stw: <http://zbw.eu/stw/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .

<http://zbw.eu/stw> dcterms:issued "2025-12-16"^^xsd:date ;
	dcterms:title "STW Thesaurus for Economics"@en, "Standard-Thesaurus Wirtschaft"@de ;
	owl:versionInfo "9.20" ;
	skos:prefLabel "STW Thesaurus for Economics"@en, "Standard-Thesaurus Wirtschaft"@de .
<http://zbw.eu/stw/descriptor/12313-5> gbv:gvkppn "091368154"^^xsd:string ;
	a skos:Concept, zbwext:Descriptor ;
	rdfs:isDefinedBy <http://zbw.eu/stw/descriptor/12313-5/about> ;
	skos:altLabel "IAS (International Accounting Standards)"@en, "International Financial Reporting Standards"@en, "International accounting standards"@en, "Internationale Rechnungslegung"@de, "Internationale Rechnungslegungsgrunds\u00E4tze"@de, "Internationale Rechnungslegungsstandards"@de ;
	skos:broader <http://zbw.eu/stw/descriptor/12337-5>, <http://zbw.eu/stw/descriptor/19329-4>, <http://zbw.eu/stw/thsys/70186> ;
	skos:closeMatch <https://d-nb.info/gnd/1031771492> ;
	skos:exactMatch <http://dbpedia.org/resource/International_Financial_Reporting_Standards>, <http://www.wikidata.org/entity/Q176831>, <https://d-nb.info/gnd/4367663-7>, <https://d-nb.info/gnd/4699643-6> ;
	skos:inScheme <http://zbw.eu/stw> ;
	skos:prefLabel "IFRS"@de, "IFRS"@en ;
	skos:related <http://zbw.eu/stw/descriptor/24666-5>, <http://zbw.eu/stw/descriptor/29655-6> ;
	foaf:page <http://to.delete.org/>, <https://www.econbiz.de/subject/IFRS/>, <https://www.econbiz.de/thema/IFRS/> ;
	zbwext:indexedItem <http://to.delete.org/>, <https://www.econbiz.de/subject/IFRS/>, <https://www.econbiz.de/thema/IFRS/> .
<https://www.econbiz.de/subject/IFRS/> dcterms:subject <http://zbw.eu/stw/descriptor/12313-5> .
<https://www.econbiz.de/thema/IFRS/> dcterms:subject <http://zbw.eu/stw/descriptor/12313-5> .