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

n9j:-concepts
  a isothes:ConceptGroup ;
  skos:prefLabel "concepts"@en ;
  skos:member n9j:-XZ747MVB-S .

n9j: a skos:ConceptScheme .
n9j:-KMHQKKV8-P
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower n9j:-XZ747MVB-S .

n9j:-XZ747MVB-S
  owl:sameAs <https://concepts.sagepub.com/social-science/concept/international_financial_reporting_standards> ;
  skos:definition "International Financial Reporting Standards are accounting rules and principles developed and promoted worldwide by the International Accounting Standards Board. Accounting systems reflect the legislative environments in which they have developed. [Source: Encyclopedia of Business in Today's World; International Financial Reporting Standards]"@en ;
  a skos:Concept ;
  skos:inScheme n9j: ;
  skos:broader n9j:-KMHQKKV8-P ;
  skos:prefLabel "international financial reporting standards"@en .