Concept
type: Class

alternative label
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.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

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

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

preferred label
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.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

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

Public accounting
type: Descriptor
type: Concept
broader: Accounting
preferred label: Öffentliches Rechnungswesen @de

Accounting
type: Concept
type: Descriptor
gvkppn: 09135109X
alternative label: Accountancy
alternative label: Betriebliches Rechnungswesen @de
alternative label: Betriebswirtschaftliches Rechnungswesen @de
alternative label: Externe Rechnungslegung @de
alternative label: Financial accounting
alternative label: Financial reporting
alternative label: Finanzberichterstattung @de
alternative label: Management accounting
alternative label: Managerial accounting
alternative label: Rechnungslegung @de
broader: Financial accounting
is in scheme: STW Thesaurus for Economics
narrower: Behavioral accounting
narrower: Bank accounting
narrower: Accounting information system
narrower: Bookkeeping
narrower: Balancing accounts
narrower: Management commentary
narrower: Financial statement
narrower: Management control
narrower: Public accounting
narrower: Segment reporting
preferred label: Rechnungswesen @de
related: Invoice
related: Accounting theory
related: Corporate tax management

Bookkeeping
type: Descriptor
type: Concept
broader: Accounting
preferred label: Buchführung @de

Accounting information system
type: Descriptor
type: Concept
broader: Accounting
preferred label: IT-gestütztes Rechnungswesen @de

Financial statement
type: Descriptor
type: Concept
broader: Accounting
preferred label: Jahresabschluss @de

Accounting theory
type: Descriptor
type: Concept
preferred label: Bilanztheorie @de
related: Accounting

Corporate tax management
type: Descriptor
type: Concept
preferred label: Betriebswirtschaftliche Steuerlehre @de
related: Accounting

Management control
type: Descriptor
type: Concept
broader: Accounting
preferred label: Controlling @de

Bank accounting
type: Descriptor
type: Concept
broader: Accounting
preferred label: Bankrechnungslegung @de

Balancing accounts
type: Descriptor
type: Concept
broader: Accounting
preferred label: Bilanzierung @de

Segment reporting
type: Descriptor
type: Concept
broader: Accounting
preferred label: Segmentberichterstattung @de

Management commentary
type: Descriptor
type: Concept
broader: Accounting
preferred label: Lagebericht @de

Behavioral accounting
type: Descriptor
type: Concept
broader: Accounting
preferred label: Behavioral Accounting @de

Invoice
type: Descriptor
type: Concept
preferred label: Rechnung @de
related: Accounting

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