@book { IFRSundAusschttungsbemessung,
    title = "IFRS und Ausschüttungsbemessung",
    author = "Daniel {Krey}",
    year = "2013",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/978-3-653-03875-0",
    url = "https://www.peterlang.com/document/1048185"
}