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

<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/impact_financial_statements> .

<https://concepts.sagepub.com/social-science/concept/impact_financial_statements>
  skos:definition "Impact financial statements, financial impact statements, or fiscal impact statements are documents prepared to analyze and summarize the financial impact of an event or decision. They are prepared not only by corporations, but by governments contemplating the foreseeable financial effects of a policy decision. [Source: <a href=\"https://sk.sagepub.com/reference/businesstoday/n483.xml\" target=\"_blank\" data-id=\"to-sk\">Encyclopedia of Business in Today's World; Impact Financial Statements</a>]"@en ;
  skos:broader <https://concepts.sagepub.com/social-science/concept/international_accounting> ;
  skos:prefLabel "impact financial statements"@en ;
  a skos:Concept .