@incollection{Pooten1994,
  author    = {Pooten, Holger},
  title     = {Deutsche Rechnungslegung},
  series = {Gr{\"a}fer, Horst / Demming, Claudia: Deutsche Rechnungslegung},
  booktitle = {Gr{\"a}fer, Horst / Demming, Claudia: Deutsche Rechnungslegung},
  publisher = {Sch{\"a}ffer-Poeschel},
  address   = {Stuttgart},
  pages     = {307 -- 370},
  year      = {1994},
  language  = {mul}
}