PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • Dividends are a return to the owners who provided financing for the company; hence, they are reported as a financing activity.
http://www.w3.org/ns/prov#wasQuotedFrom
  • principlesofaccounting.com