@book { DieBehandlungvonRckstellungennachIAS37,
    title = "Die Behandlung von Rückstellungen nach IAS 37",
    author = "Christian {Heinz}",
    year = "2012",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783842836662",
    url = "https://m.diplom.de/document/229282"
}