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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Revisionsunternehmen

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . }

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Revisionsunternehmen
Name
audit firm
Name
entreprise de révision
Name
impresa di revisione
dateModified
2021-03-09T15:29:50.2770000Z
Identifier
480325
URL
https://www.termdat.bk.admin.ch/entry/480325
citation
Obligationenrecht, Art. 727b Abs. 1 (SR 220, Stand 2020-04)
citation
Swiss Code of Obligations, art. 727b para. 1 (SR 220, transl., status 2020-04)
citation
Code des obligations, art. 727b al. 1 (RS 220, état 2020-04)
citation
Codice delle obbligazioni, art. 727b cpv. 1 (RS 220, stato 2020-04)
position
1
Linguistic Context
[In an ordinary audit p]ublicly traded companies must appoint as an auditor an audit firm under state oversight [...]
Linguistic Context
[In caso di revisione ordinaria l]e società con azioni quotate in borsa designano quale ufficio di revisione un’impresa di revisione sotto sorveglianza statale [...].
Linguistic Context
[Pour un contrôle ordinaire l]es sociétés ouvertes au public désignent comme organe de révision une entreprise de révision soumise à la surveillance de l’État [...].
Linguistic Context
Publikumsgesellschaften müssen als Revisionsstelle ein staatlich beaufsichtigtes Revisionsunternehmen [...] [für die ordentliche Revision] bezeichnen.
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso auditing
inDefinedTermSet Terminologie des Gesellschaftsrechts
inDefinedTermSet Swiss Federal Administration
has part Revisionsgesellschaft
has part auditing body
has part société de révision
has part società di revisione
hypernym audit company
hypernym auditor
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Bookkeeping
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
hyponym auditor
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Instances of this Class: No results found.
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Subclasses of this Class: No results found.