@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .

<https://concepts.sagepub.com/social-science/concept/finance_ethics>
  skos:prefLabel "finance ethics"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/Financial_Accounting_Standards_Board> .

<https://concepts.sagepub.com/social-science/concept/regulations>
  skos:prefLabel "regulations"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/Financial_Accounting_Standards_Board> .

<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: <a href=\"https://sk.sagepub.com/reference/ethics/n342.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business Ethics and Society; Financial Accounting Standards Board (FASB)</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/regulations>, <https://concepts.sagepub.com/social-science/concept/organizations_(business_ethics)>, <https://concepts.sagepub.com/social-science/concept/finance_ethics> ;
  skos:prefLabel "Financial Accounting Standards Board"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/organizations_(business_ethics)>
  skos:prefLabel "organizations (business ethics)"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/Financial_Accounting_Standards_Board> .

<https://concepts.sagepub.com/social-science/concept/conceptgroup/organizations>
  a skos:Collection, isothes:ConceptGroup ;
  skos:prefLabel "organizations"@en ;
  skos:member <https://concepts.sagepub.com/social-science/concept/Financial_Accounting_Standards_Board> .