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

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.

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

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

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.

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.

Descriptor
type: Class

Concept
type: Class

Fair value accounting
type: Descriptor
type: Concept
gvkppn: 091359155
alternative label: Fair-Value-Richtlinie @de
alternative label: Fair-Value-Bewertung @de
alternative label: Beizulegender Zeitwert @de
broader: Balancing accounts
broader: Accounting valuation
is in scheme: STW Thesaurus for Economics
preferred label: Fair-Value-Bilanzierung @de
related: Market value
related: IFRS

Balancing accounts
type: Thsys
type: Concept
label: Bilanzierung @de
narrower: Fair value accounting
notation: B.03.01.01
preferred label: B.03.01.01 Bilanzierung @de
preferred label: B.03.01.01 Balancing accounts

Accounting valuation
type: Descriptor
type: Concept
narrower: Fair value accounting
preferred label: Bilanzielle Bewertung @de

Market value
type: Descriptor
type: Concept
preferred label: Marktwert @de
related: Fair value accounting

IFRS
type: Descriptor
type: Concept
related: Fair value accounting