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    "type": {
        "uri": "http://www.w3.org/2004/02/skos/core#Concept"
    },
    "modified": "2025-07-25T13:32:32",
    "created": "2004-04-01",
    "prefLabel": {
        "literalForm": "減損会計",
        "transcription": "ゲンソンカイケイ",
        "transcription-l": [
            {
                "@value": "ゲンソンカイケイ",
                "@language": "ja-Kana"
            },
            {
                "@value": "Gensonkaikei",
                "@language": "ja-Latn"
            }
        ]
    },
    "label": "減損会計",
    "source": [
        "固定資産の減損に係る会計基準の適用指針について / 企業会計基準委員会事務局 (財務会計基準機構) 編",
        "現代用語の基礎知識 2002"
    ],
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    "broader": [
        {
            "uri": "http://id.ndl.go.jp/auth/ndlsh/00570918",
            "label": "資本会計"
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}