@misc{ObstPelster2025,
  author    = {Holger Obst and Clemens Pelster},
  title     = {ESMA-Konsultation zur weiteren Ausgestaltung von ESEF: {\"U}berblick und Einordnung},
  booktitle = {PiR - Internationale Rechnungslegung},
  editor    = {Norbert L{\"u}denbach and Jens Freiberg},
  number    = {3},
  issn      = {1868-3118},
  url       = {https://datenbank.nwb.de/Dokument/1064326/?wherefrom=Magazine},
  institution = {Wirtschaft (MSB)},
  type      = {contributiontoperiodical},
  pages     = {101 -- 103},
  year        = {2025},
}