@book { DieBilanzierungdesGoodwillnachSFAS141142,
    title = "Die Bilanzierung des Goodwill nach SFAS 141/142",
    author = "Elke {Focken}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1101340"
}