PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • Provide that the condition that would preclude an enterprise from applying the scope exception for certain entities that are businesses if that enterprise and/or its related parties participated significantly in the design or redesign of the entity should not apply if the entity is a franchisee.
http://www.w3.org/ns/prov#wasQuotedFrom
  • fasb.org