Instance of: http://www.w3.org/2004/02/skos/core#Concept
Subject Field unknown
Is Reference of Especialização económica-pt#Sense
Bokföringsmässiga grunder-sv#Sense
Transactiebasis batenbasis-nl#Sense
Accrual basis-en#Sense
Obračunska osnova-hr#Sense
Principio del devengo-es#Sense
Optjeningstidspunkt-da#Sense
Βάσει δημιουργίας αξίας/υποχρέωσης-el#Sense
Suoriteperuste-fi#Sense
Accrual basis/Periodengerechte Zurechnung-de#Sense
Base des droits constatés-fr#Sense
Kaupiamasis principas-lt#Sense
Principio della competenza-it#Sense