{
  "relatedTerm" : [ {
    "id" : "https://d-nb.info/gnd/4630215-3",
    "label" : "Statutory Accounting Principles"
  } ],
  "type" : [ "AuthorityResource", "Work" ],
  "@context" : "https://lobid.org/gnd/context.jsonld",
  "relatedPlaceOrGeographicName" : [ {
    "id" : "https://d-nb.info/gnd/4078704-7",
    "label" : "USA"
  } ],
  "gndSubjectCategory" : [ {
    "id" : "https://d-nb.info/standards/vocab/gnd/gnd-sc#7.10a",
    "label" : "Wirtschaftsrecht, Wirtschaftsaufsicht"
  }, {
    "id" : "https://d-nb.info/standards/vocab/gnd/gnd-sc#10.11f",
    "label" : "Rechnungswesen, Steuer, Revision"
  } ],
  "oldAuthorityNumber" : [ "(DE-588c)4465431-5" ],
  "geographicAreaCode" : [ {
    "id" : "https://d-nb.info/standards/vocab/gnd/geographic-area-code#XD-US",
    "label" : "USA"
  } ],
  "biographicalOrHistoricalInformation" : [ "Materielle Rechnungslegungsgrundsätze der USA, die von dem Financial Accounting Standards Board (FASB) im Auftrag der Securities and Exchange Commission (SEC=Bundesbehörde) erstellt werden; sie sind durch Anerkennung durch die SEC bindend." ],
  "describedBy" : {
    "id" : "https://d-nb.info/gnd/4465431-5/about",
    "maintainer" : {
      "id" : "https://ld.zdb-services.de/resource/organisations/DE-101",
      "label" : "https://ld.zdb-services.de/resource/organisations/DE-101"
    },
    "dctCreator" : {
      "id" : "https://ld.zdb-services.de/resource/organisations/DE-101",
      "label" : "https://ld.zdb-services.de/resource/organisations/DE-101"
    },
    "license" : {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0/",
      "label" : "http://creativecommons.org/publicdomain/zero/1.0/"
    },
    "dateModified" : "2024-02-28T16:35:25.000",
    "descriptionLevel" : {
      "id" : "https://d-nb.info/standards/vocab/gnd/description-level#1",
      "label" : "Katalogisierungslevel 1"
    }
  },
  "topic" : [ {
    "id" : "https://d-nb.info/gnd/4128343-0",
    "label" : "Rechnungslegung"
  } ],
  "broaderTermInstantial" : [ {
    "id" : "https://d-nb.info/gnd/4069454-9",
    "label" : "Bilanzierungsgrundsätze"
  }, {
    "id" : "https://d-nb.info/gnd/4419668-4",
    "label" : "Norm"
  } ],
  "gndIdentifier" : "4465431-5",
  "id" : "https://d-nb.info/gnd/4465431-5",
  "preferredName" : "Generally Accepted Accounting Principles",
  "sameAs" : [ {
    "id" : "http://viaf.org/viaf/202967620",
    "collection" : {
      "id" : "http://www.wikidata.org/entity/Q54919",
      "abbr" : "VIAF",
      "publisher" : "OCLC",
      "icon" : "http://viaf.org/viaf/images/viaf.ico",
      "name" : "Virtual International Authority File (VIAF)"
    }
  } ]
}