@book { DiehandelsrechtlicheRechnungslegungderTochtergesellschaft,
    title = "Die handelsrechtliche Rechnungslegung der Tochtergesellschaft",
    author = "Michael {Hils}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1092345"
}