@prefix dcterms: .
@prefix delta: .
@prefix dsv: .
@prefix owl: .
@prefix rdfs: .
@prefix sd: .
@prefix sh: .
@prefix skos: .
@prefix xhv: .
sh:conceptHistory , , .
a sh:ConceptDelta;
dcterms:isPartOf ;
delta:deletion [] ;
delta:deletion [ skos:related ];
delta:deletion [ skos:broader ];
delta:deletion [] ;
delta:insertion [] ;
delta:insertion [ skos:broader ];
delta:insertion [] ;
delta:insertion [ skos:broader ] .
a sh:ConceptDelta;
dcterms:isPartOf ;
delta:deletion [] ;
delta:deletion [ skos:related ];
delta:deletion [] ;
delta:deletion [ skos:broader ];
delta:deletion [] ;
delta:deletion [] ;
delta:deletion [] ;
delta:deletion [] ;
delta:deletion [] ;
delta:deletion [ skos:related ];
delta:deletion [ skos:broader ];
delta:deletion [] ;
delta:deletion [ skos:prefLabel "Optional inclusion"@en ];
delta:deletion [] ;
delta:deletion [ skos:prefLabel "Bilanzierungswahlrecht"@de ];
delta:insertion [] ;
delta:insertion [ skos:altLabel "Bilanzierungsfähigkeit"@de ];
delta:insertion [ skos:prefLabel "Accounting obligations"@en ];
delta:insertion [] ;
delta:insertion [] ;
delta:insertion [ skos:altLabel "Passivierungskriterien"@de ];
delta:insertion [ skos:altLabel "Bilanzierungsverbot"@de ];
delta:insertion [ skos:prefLabel "Bilanzierungspflicht"@de ];
delta:insertion [ skos:altLabel "Bilanzierungswahlrecht"@de ];
delta:insertion [ skos:altLabel "Aktivierungskriterien"@de ];
delta:insertion [] ;
delta:insertion [] ;
delta:insertion [ skos:broader ];
delta:insertion [ skos:altLabel "Buchführungspflicht"@de ];
delta:insertion [] .
a sh:ConceptDelta;
dcterms:isPartOf ;
delta:deletion [ skos:broader ];
delta:insertion [] .