<rdf:RDF
    xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#"
    xmlns:wgs="http://www.w3.org/2003/01/geo/wgs84_pos#"
    xmlns:ldc="http://lod.law.go.kr/Class/"
    xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
    xmlns:gn="http://www.geonames.org/ontology#"
    xmlns:ldr="http://lod.law.go.kr/resource/"
    xmlns:dc="http://purl.org/dc/elements/1.1/"
    xmlns:owl="http://www.w3.org/2002/07/owl#"
    xmlns:ldp="http://lod.law.go.kr/property/"
    xmlns:skos="http://www.w3.org/2004/02/skos/core#"
    xmlns="http://lod.law.go.kr/"
    xmlns:foaf="http://xmlns.com/foaf/0.1/"
    xmlns:xsd="http://www.w3.org/2001/XMLSchema#">
  <skos:Concept rdf:about="http://lod.law.go.kr/resource/aritlceType_ADMRUL2000000022226_0003_00">
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule"/>
    <ldp:articleContent xml:lang="ko">제3조(회계정책의 선택) 거래, 그 밖의 사건 또는 상황에 적용되는 회계정책은 이 기준을 적용하여 결정한다. 다만, 구체적으로 적용할 수 있는 기준이 없는 경우 일반기업회계기준을 참조하여 회계처리한다.</ldp:articleContent>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_legislation"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance"/>
    <skos:broader rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <ldp:hasDivisionCategory rdf:resource="http://lod.law.go.kr/resource/divisionType_2000000022226_00000100000000000000"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/koreanLegislationClassification_schoolPublicRules"/>
    <skos:broaderTransitive rdf:resource="http://lod.law.go.kr/resource/articleType"/>
    <ldp:enforceDate rdf:datatype="http://www.w3.org/2001/XMLSchema#dateTime"
    >2014-01-01</ldp:enforceDate>
    <dc:title xml:lang="ko">회계정책의 선택</dc:title>
    <ldp:articleName xml:lang="ko">회계정책의 선택</ldp:articleName>
  </skos:Concept>
</rdf:RDF>