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

n9j:-KNQ890GT-L
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/impact_financial_statements> ;
  skos:definition "Impact financial statements, financial impact statements, or fiscal impact statements are documents prepared to analyze and summarize the financial impact of an event or decision. They are prepared not only by corporations, but by governments contemplating the foreseeable financial effects of a policy decision. [Source: Encyclopedia of Business in Today's World; Impact Financial Statements]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-KMHQKKV8-P ;
  skos:prefLabel "impact financial statements"@en .

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-KNQ890GT-L .

n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-KNQ890GT-L .

n9j: a skos:ConceptScheme .