@book { RckstellungsbilanzierungnachHGBundIFRS,
    title = "Rückstellungsbilanzierung nach HGB und IFRS",
    author = "Ulrich {Küting}",
    year = "2021",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    url = "https://www.peterlang.com/document/1108193"
}