@book { HerausforderungenundChancenderIASIFRSfrdenMittelstand, title = "Herausforderungen und Chancen der IAS/IFRS für den Mittelstand", author = "Karan Nand {Kumar}", year = "2007", publisher = "GRIN Verlag", address = "München, Germany", doi = "10.3239/9783638727976", url = "https://www.hausarbeiten.de/document/72848" }