@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/financial_reports>
  skos:prefLabel "financial reports"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/balance_sheets> .

<https://concepts.sagepub.com/social-science/concept/balance_sheets>
  skos:definition "The balance sheet (BS) is one component of the financial statements. A standard set of financial statements includes the balance sheet, income statement, statement of cash flows, and associated footnotes. [Source: <a href=\"https://sk.sagepub.com/reference/healthcaremanagement/n49.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Health Care Management; Balance Sheet</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/financial_reports>, <https://concepts.sagepub.com/social-science/concept/finance>, <https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing> ;
  skos:prefLabel "balance sheets"@en ;
  a skos:Concept .

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

<https://concepts.sagepub.com/social-science/concept/accounting_and_activity-based_costing>
  skos:prefLabel "accounting and activity-based costing"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/balance_sheets> .

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