@book { HedgeAccountingnachHGBEStGundIFRS, title = "Hedge Accounting nach HGB, EStG und IFRS", author = "Alexander {Wetzel}", year = "2010", publisher = "Diplom.de", address = "Hamburg, Deutschland", doi = "10.3239/9783836646741", url = "https://m.diplom.de/document/227781" }