@book { HerausforderungenundChancenderIASIFRSfrdenMittelstand, title = "Herausforderungen und Chancen der IAS IFRS für den Mittelstand", author = "Sascha {Lutterbach}", year = "2005", publisher = "GRIN Verlag", address = "München, Germany", doi = "10.3239/9783638386166", url = "https://www.hausarbeiten.de/document/39983" }