@book { DerStandardentwurfdesIASBzurBilanzierungvonAktienoptionsplnenED2SharebasedPayment, title = "Der Standardentwurf des IASB zur Bilanzierung von Aktienoptionsplänen (ED 2 Share-based Payment)", author = "Christian {Richter}", year = "2004", publisher = "Diplom.de", address = "Hamburg, Deutschland", doi = "10.3239/9783832476649", url = "https://m.diplom.de/document/222937" }