@article{Z{\"u}lch2005,
  author    = {Z{\"u}lch, Henning},
  title     = {{\"A}nderungen zu IAS 32 und IAS 39: Aktueller Stand der Bem{\"u}hungen des IASB},
  institution = {Chair of Accounting and Auditing},
  year      = {2005},
  language  = {de}
}