PropertyValue
http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#value
  • (x) If a question arises as to whether a change is a change in accounting policy or a change in accounting estimate, such a question shall be referred to the Board for decision.
http://www.w3.org/ns/prov#wasQuotedFrom
  • taxguru.in