@book { KapitalkonsolidierungnachIFRS3,
    title = "Kapitalkonsolidierung nach IFRS 3",
    author = "Stefan {Bay}",
    year = "2008",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783836608695",
    url = "https://m.diplom.de/document/225523"
}