@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> . @prefix ns0: <https://www.gleif.org/ontology/L2/> . @prefix owl: <http://www.w3.org/2002/07/owl#> . @prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> . @prefix skos: <http://www.w3.org/2004/02/skos/core#> . @prefix metadata: <http://data.bioontology.org/metadata/> . @prefix metadata_def: <http://data.bioontology.org/metadata/def/> . ns0:AccountingStandard metadata_def:mappingLoom "accountingstandard" ; metadata_def:mappingSameURI ns0:AccountingStandard ; metadata_def:prefLabel "accounting standard" ; metadata:prefixIRI "AccountingStandard" ; a owl:Class ; rdfs:isDefinedBy <https://www.gleif.org/ontology/L2/> ; rdfs:label "accounting standard" ; rdfs:subClassOf owl:Thing ; skos:definition "the type of accounting standard used to source consolidation information, which is based on reported accounting roll-ups" . ns0:AccountingStandardIFRS a ns0:AccountingStandard . ns0:AccountingStandardOtherAccountingStandard a ns0:AccountingStandard . ns0:AccountingStandardUSGAAP a ns0:AccountingStandard . ns0:hasAccountingStandard rdfs:range ns0:AccountingStandard .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns0: <https://www.gleif.org/ontology/L2/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix metadata: <http://data.bioontology.org/metadata/> .
@prefix metadata_def: <http://data.bioontology.org/metadata/def/> .

ns0:AccountingStandard
    metadata_def:mappingLoom "accountingstandard" ;
    metadata_def:mappingSameURI ns0:AccountingStandard ;
    metadata_def:prefLabel "accounting standard" ;
    metadata:prefixIRI "AccountingStandard" ;
    a owl:Class ;
    rdfs:isDefinedBy <https://www.gleif.org/ontology/L2/> ;
    rdfs:label "accounting standard" ;
    rdfs:subClassOf owl:Thing ;
    skos:definition "the type of accounting standard used to source consolidation information, which is based on reported accounting roll-ups" .

ns0:AccountingStandardIFRS
    a ns0:AccountingStandard .

ns0:AccountingStandardOtherAccountingStandard
    a ns0:AccountingStandard .

ns0:AccountingStandardUSGAAP
    a ns0:AccountingStandard .

ns0:hasAccountingStandard
    rdfs:range ns0:AccountingStandard .