@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/accounting_records>
  skos:prefLabel "accounting records"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/financial_reports> .

<https://concepts.sagepub.com/social-science/concept/international_accounting>
  skos:prefLabel "international accounting"@en ;
  a skos:Concept ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/financial_reports> .

<https://concepts.sagepub.com/social-science/concept/financial_reports>
  skos:definition "Financial reporting maintains the official records of a business's financial activity, in the form of specific financial statements. The purpose of financial reporting is to strike the right balance between a complete accounting of the relevant data, and a legible, understandable presentation. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n387.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Financial Reporting</a>]"@en ;
  skos:narrower <https://concepts.sagepub.com/social-science/concept/balance_sheets> ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting>, <https://concepts.sagepub.com/social-science/concept/accounting_records> ;
  skos:prefLabel "financial reports"@en ;
  a skos:Concept .

<https://concepts.sagepub.com/social-science/concept/balance_sheets>
  skos:prefLabel "balance sheets"@en ;
  a skos:Concept ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/financial_reports> .

<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/financial_reports> .