Accounting Equity Ontology

IRI:
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Version IRI:
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Accounting/AccountingEquity/
Imported Ontologies:
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Accounting/CurrencyAmount/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/DatesAndTimes/FinancialDates/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Organizations/FormalOrganizations/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/OwnershipAndControl/Ownership/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Relations/Relations/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Utilities/Analytics/ (visualise it with LODE)
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Utilities/AnnotationVocabulary/ (visualise it with LODE)
Other visualisation:
Ontology source

Table of Content

  1. Classes
  2. Object Properties
  3. Namespace Declarations

Classes

capital surplusc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/CapitalSurplus

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
paid-in capitalc

financial assetc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/FinancialAsset

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
tangible asset
is disjoint with
physical assetc

incomec back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/Income

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
has date period exactly 1 date period
has monetary amount some monetary amount

owners' equityc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/OwnersEquity

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
expression
applies to min 0 formal organization
has argument some paid-in capitalc
has argument some retained earningsc
has sub-classes
paid-in capitalc, retained earningsc, shareholders' equityc
is in domain of
represents an interest inop

paid-in capitalc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/PaidInCapital

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
owners' equityc
has sub-classes
capital surplusc

physical assetc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/PhysicalAsset

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
tangible asset
is disjoint with
financial assetc

retained earningsc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/RetainedEarnings

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
owners' equityc

shareholders' equityc back to ToC or Class ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/ShareholdersEquity

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has super-classes
owners' equityc

Object Properties

represents an interest inop back to ToC or Object Property ToC

IRI: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/representsAnInterestIn

is defined by
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
has domain
owners' equityc

Namespace Declarations back to ToC

default namespace
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
AnnotationVocabulary
https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/
SpecificationMetadata
http://www.omg.org/techprocess/ab/SpecificationMetadata/
analytics
https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/
currencyamount
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/
financialdates
https://spec.edmcouncil.org/fibo/ontology/FND/DatesAndTimes/FinancialDates/
formalorganizations
https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/
owl
http://www.w3.org/2002/07/owl#
ownership
https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/
rdf
http://www.w3.org/1999/02/22-rdf-syntax-ns#
rdfs
http://www.w3.org/2000/01/rdf-schema#
relations
https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/
skos
http://www.w3.org/2004/02/skos/core#
terms
http://purl.org/dc/terms/
xsd
http://www.w3.org/2001/XMLSchema#

This HTML document was obtained by processing the OWL ontology source code through LODE, Live OWL Documentation Environment, developed by Silvio Peroni.