@article{Z{\"u}lchHoffmann2008,
  author    = {Z{\"u}lch, Henning and Hoffmann, Sebastian},
  title     = {Die geplante Neuregelung zu Ansatz und Bewertung von R{\"u}ckstellungen nach dem BilMoG - Handlungsbedarf f{\"u}r den Mittelstand},
  institution = {Chair of Accounting and Auditing},
  year      = {2008},
  language  = {de}
}