@book { FairValueundsteuerlicheGewinnermittlung,
    title = "Fair Value und steuerliche Gewinnermittlung",
    author = "Holger {Pietsch}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1103269"
}