Accounting Equity Ontology

Classes

capital surplus
earnings before interest, taxes, depreciation and amortization
financial asset
income
owners' equity
paid-in capital
physical asset
retained earnings
shareholders' equity

capital surplus^c 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 capital^c

earnings before interest, taxes, depreciation and amortization^c back to ToC or Class ToC

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

is defined by: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/

has super-classes: expression; applies to min 0 formal organization

financial asset^c 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 asset^c

income^c 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: monetary amount; has date period exactly 1 date period

owners' equity^c 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; has argument some paid-in capital^c; has argument some retained earnings^c; applies to min 0 formal organization
has sub-classes: paid-in capital^c, retained earnings^c, shareholders' equity^c

paid-in capital^c 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' equity^c
has sub-classes: capital surplus^c

physical asset^c 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 asset^c

retained earnings^c 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' equity^c

shareholders' equity^c 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' equity^c

Namespace Declarations back to ToC

default namespace: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Analytics: https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/
AnnotationVocabulary: https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/
AnnotationVocabulary1: https://www.omg.org/spec/Commons/AnnotationVocabulary/
IdentifiersAndIndices: https://spec.edmcouncil.org/fibo/ontology/FND/Arrangements/IdentifiersAndIndices/
SpecificationMetadata: http://www.omg.org/techprocess/ab/SpecificationMetadata/
contextualdesignators: https://www.omg.org/spec/Commons/ContextualDesignators/
currencyamount: https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/
datesandtimes: https://www.omg.org/spec/Commons/DatesAndTimes/
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#
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 .

Accounting Equity Ontology

Table of Content

Classes

capital surplusc back to ToC or Class ToC

earnings before interest, taxes, depreciation and amortizationc back to ToC or Class ToC

financial assetc back to ToC or Class ToC

incomec back to ToC or Class ToC

owners' equityc back to ToC or Class ToC

paid-in capitalc back to ToC or Class ToC

physical assetc back to ToC or Class ToC

retained earningsc back to ToC or Class ToC

shareholders' equityc back to ToC or Class ToC