PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • Disclosure of the impact of a required change in accounting policy in the current period: the Board tentatively agreed to remove the requirement to disclose the current period effect of a new accounting policy when the change is a result of changes in IFRSs.
http://www.w3.org/ns/prov#wasQuotedFrom
  • iasb.org