@prefix : . @prefix wgs: . @prefix owl: . @prefix gn: . @prefix xsd: . @prefix skos: . @prefix ldc: . @prefix rdfs: . @prefix rdf: . @prefix ldp: . @prefix ldr: . @prefix foaf: . @prefix dc: . ldr:aritlceType_ADMRUL2100000173630_0013_00 a skos:Concept ; ldp:articleContent "제13조(자산의 회계분리) 유형자산, 무형자산 및 매각예정비유동자산 등을 광고판매대행사업과 광고판매대행사업외 사업으로 구분하여 표시한다."@ko ; ldp:articleName "자산의 회계분리"@ko ; ldp:enforceDate "2018-12-18"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2100000173630_00000300000000000000 ; dc:title "자산의 회계분리"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_ordinance , ldr:articleType .