@article{HoffmannZ{\"u}lch2009, author = {Hoffmann, Sebastian and Z{\"u}lch, Henning}, title = {Die Sachverst{\"a}ndigenanh{\"o}rung vom 17.12.2008 zum BilMoG-RegE: m{\"o}gliche Implikationen f{\"u}r das neue Handelsbilanzrecht}, institution = {Chair of Accounting and Auditing}, year = {2009}, language = {de} }