@book { ImpairmentofAssetsnachInternationalAccountingStandards,
    title = "Impairment of Assets nach International Accounting Standards",
    author = "Oliver {Beyhs}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1093661"
}