@article{Z{\"u}lchErdmannPopp2011, author = {Z{\"u}lch, Henning and Erdmann, Hans-Christian and Popp, Marco}, title = {Kritische W{\"u}rdigung der Neuregelungen des IFRS 10 im Vergleich zu den bisherigen Vorschriften des IAS 27 sowie SIC-12}, institution = {Chair of Accounting and Auditing}, year = {2011}, language = {de} }