@book { SteuerlatenznachHGBDRSundIFRS,
    title = "Steuerlatenz nach HGB, DRS und IFRS",
    author = "Marc {Budahn}",
    year = "2011",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783842823969",
    url = "https://m.diplom.de/document/228748"
}