@article{Z{\"u}lch2005,
  author    = {Z{\"u}lch, Henning},
  title     = {Die Rechnungslegungsnormen des IASB - Hierarchie, L{\"u}cken und Inkonsistenzen -},
  institution = {Chair of Accounting and Auditing},
  year      = {2005},
  language  = {de}
}