@prefix n9j: <http://data.loterre.fr/ark:/67375/N9J> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

n9j:-MWVLGVF5-B
  skos:prefLabel "organizations (business ethics)"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HVBTHD4F-V .

n9j:-HLWHPZWH-0
  skos:prefLabel "finance ethics"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HVBTHD4F-V .

n9j:-HVBTHD4F-V
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/Financial_Accounting_Standards_Board> ;
  skos:definition "The Financial Accounting Standards Board (FASB) is a subsidiary of the Financial Accounting Foundation (FAF), an independent exempt organization. The FASB sets standards for financial accounting and reporting in the United States, a set of guidelines that constitutes an important component of generally accepted accounting principles (GAAPs). [Source: Encyclopedia of Business Ethics and Society; Financial Accounting Standards Board]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-KNT08R1W-R, n9j:-MWVLGVF5-B, n9j:-HLWHPZWH-0 ;
  skos:prefLabel "Financial Accounting Standards Board"@en .

n9j: a skos:ConceptScheme .
n9j:-KNT08R1W-R
  skos:prefLabel "regulations"@en ;
  a skos:Concept ;
  skos:narrower n9j:-HVBTHD4F-V .

n9j:-organizations
  a isothes:ConceptGroup ;
  skos:prefLabel "organizations"@en ;
  skos:member n9j:-HVBTHD4F-V .