<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:j.0="http://lod.law.go.kr/property/"
    xmlns:j.1="http://www.w3.org/2004/02/skos/core#"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <j.1:Concept rdf:about="http://lod.law.go.kr/resource/additionalRuleType_ADMRUL2100000064152_1010347">
    <j.0:announceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2003-12-19</j.0:announceDate>
    <j.0:additionalRulesContent xml:lang="ko">부칙 &lt;제2003-78호,2003.12.19&gt;
①(시행일) 이 고시는 고시한 날부터 시행한다.
②(비교표시에 관한 경과조치) 재무제표는 Ⅰ. 2. 2)의 규정에 불구하고 이 기준을 처음으로 적용하는 회계연도에는 당해 회계연도분만 작성 할 수 있다.</j.0:additionalRulesContent>
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/additionalRulesType"/>
    <dc:title xml:lang="ko">ADMRUL2100000064152의 부칙</dc:title>
    <j.1:broader rdf:resource="http://lod.law.go.kr/resource/additionalRulesType"/>
    <j.1:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <j.0:announceNo rdf:datatype="http://www.w3.org/2001/XMLSchema#integer"
    >2003-78</j.0:announceNo>
  </j.1:Concept>
</rdf:RDF>