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

IFRS
type: Concept
type: Descriptor
gvkppn: 091368154
alternative label: IAS (International Accounting Standards)
alternative label: International Financial Reporting Standards
alternative label: International accounting standards
alternative label: Internationale Rechnungslegung @de
alternative label: Internationale Rechnungslegungsgrundsätze @de
alternative label: Internationale Rechnungslegungsstandards @de
broader: International trade law
broader: Financial accounting
broader: Accounting standards
is in scheme: STW Thesaurus for Economics
related: IPSAS
related: Fair value accounting

Fair value accounting
type: Descriptor
type: Concept
preferred label: Fair-Value-Bilanzierung @de
related: IFRS

Accounting standards
type: Descriptor
type: Concept
narrower: IFRS
preferred label: Bilanzierungsgrundsätze @de

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

IPSAS
type: Descriptor
type: Concept
related: IFRS

International trade law
type: Descriptor
type: Concept
narrower: IFRS
preferred label: Internationales Handelsrecht @de