@book { DerManagementApproachinderIFRSRechnungslegung,
    title = "Der Management Approach in der IFRS-Rechnungslegung",
    author = "Martin {Merschdorf}",
    year = "2013",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/978-3-653-02084-7",
    url = "https://www.peterlang.com/document/1046037"
}