{
  "relatedCorporateBody" : [ {
    "id" : "https://d-nb.info/gnd/10161948-0",
    "label" : "Stiftung für Fachempfehlungen zur Rechnungslegung"
  }, {
    "id" : "https://d-nb.info/gnd/2176195-4",
    "label" : "Fachkommission für Empfehlungen zur Rechnungslegung"
  } ],
  "relatedDdcWithDegreeOfDeterminacy3" : [ {
    "id" : "http://dewey.info/class/657.0218494/",
    "label" : "http://dewey.info/class/657.0218494/"
  } ],
  "type" : [ "Work", "AuthorityResource" ],
  "@context" : "https://lobid.org/gnd/context.jsonld",
  "relatedPlaceOrGeographicName" : [ {
    "id" : "https://d-nb.info/gnd/4053881-3",
    "label" : "Schweiz"
  } ],
  "gndSubjectCategory" : [ {
    "id" : "https://d-nb.info/standards/vocab/gnd/gnd-sc#10.11f",
    "label" : "Rechnungswesen, Steuer, Revision"
  }, {
    "id" : "https://d-nb.info/standards/vocab/gnd/gnd-sc#7.10a",
    "label" : "Wirtschaftsrecht, Wirtschaftsaufsicht"
  } ],
  "oldAuthorityNumber" : [ "(DE-588c)7548143-1" ],
  "geographicAreaCode" : [ {
    "id" : "https://d-nb.info/standards/vocab/gnd/geographic-area-code#XA-CH",
    "label" : "Schweiz"
  } ],
  "biographicalOrHistoricalInformation" : [ "Schweizer Standards für die Rechnungslegung in Unternehmen" ],
  "describedBy" : {
    "id" : "https://d-nb.info/gnd/7548143-1/about",
    "maintainer" : {
      "id" : "https://ld.zdb-services.de/resource/organisations/CH-000001-5",
      "label" : "https://ld.zdb-services.de/resource/organisations/CH-000001-5"
    },
    "dctCreator" : {
      "id" : "https://ld.zdb-services.de/resource/organisations/CH-000001-5",
      "label" : "https://ld.zdb-services.de/resource/organisations/CH-000001-5"
    },
    "license" : {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0/",
      "label" : "http://creativecommons.org/publicdomain/zero/1.0/"
    },
    "dateModified" : "2018-12-03T11:11:29.000",
    "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/4419668-4",
    "label" : "Norm"
  }, {
    "id" : "https://d-nb.info/gnd/4069454-9",
    "label" : "Bilanzierungsgrundsätze"
  } ],
  "gndIdentifier" : "7548143-1",
  "id" : "https://d-nb.info/gnd/7548143-1",
  "preferredName" : "Swiss GAAP FER",
  "variantName" : [ "Swiss GAAP RPC", "Swiss GAAP Recommandations relatives à la présentation des comptes", "Swiss GAAP Fachempfehlungen für das Rechnungswesen" ],
  "sameAs" : [ {
    "id" : "http://viaf.org/viaf/195846367",
    "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)"
    }
  } ]
}