@book { UnterschiedeHGBundIFRS,
    title = "Unterschiede HGB und IFRS",
    author = "Felix {Keß}",
    year = "2011",
    publisher = "GRIN Verlag",
    address = "München, Germany",
    doi = "10.3239/9783640961450",
    url = "https://www.hausarbeiten.de/document/175252"
}