@article{KirschWB2024DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber and Nils Burchardt},
  title = {Die Bilanzierung von ausgeliehenen Fußballspielern nach IFRS},
  journal = {Die Wirtschaftsprüfung},
  year = {2024},
  volume = {77},
  number = {2},
  pages = {80--87},
  note = {Publication status: Published}
}

@article{Weber2024Nachhaltigkeitsberichterstattung,
  author = {Christian Weber},
  title = {Nachhaltigkeitsberichterstattung im deutschen Profifußball},
  journal = {Sport und Recht (SpuRt)},
  year = {2024},
  volume = {31},
  number = {2},
  pages = {100--108},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2023ThesenZurWeiteren,
  author = {Arbeitskreis „Externe und Interne Überwachung der Unternehmung“ der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Thesen zur weiteren Integration der Nachhaltigkeit in die Governance-Praxis börsennotierter Unternehmen vor dem Hintergrund der Änderung des DCGK},
  journal = {Der Betrieb},
  year = {2023},
  volume = {76},
  number = {29},
  pages = {1617--1623},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2022Empfehlungen,
  author = {Arbeitskreis „Externe und Interne Überwachung der Unternehmung“ der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Empfehlungen zur Verhinderung und Aufdeckung von Top Management Fraud aus der Sicht des Aufsichtsrats},
  journal = {Der Betrieb},
  year = {2022},
  volume = {75},
  number = {32},
  pages = {1850--1854},
  note = {Publication status: Published}
}

@article{KochW2022Abschlusspruefung,
  author = {Hendrik Koch and Christian Weber},
  title = {Abschlussprüfung im Profifußball: besondere Prüffelder und Prüfungshandlungen},
  journal = {WPg},
  year = {2022},
  volume = {75},
  number = {09},
  pages = {493--501},
  note = {Publication status: Published}
}

@article{Weber2022FinancialSustainability,
  author = {Christian Weber},
  title = {Financial Sustainability statt Financial Fairplay --- neues UEFA-Monitoring-Verfahren zur Verbesserung der finanziellen Nachhaltigkeit von Fußballclubs},
  journal = {Der Betrieb},
  year = {2022},
  volume = {75},
  number = {43},
  pages = {2493--2499},
  note = {Publication status: Published}
}

@article{Kirsch2021Regierungsentwurf,
  author = {Hans-Jürgen Kirsch},
  title = {Regierungsentwurf zum FISG --- Geschwindigkeit vor Konsequenz?},
  journal = {BB},
  year = {2021},
  volume = {76},
  number = {3},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschVWN2021Bilanzielle,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding} and Moritz Nonnast},
  title = {Bilanzielle Fragestellungen beim Cannabis-Anbau},
  journal = {DB},
  year = {2021},
  volume = {74},
  number = {13},
  pages = {629--632},
  note = {Publication status: Published}
}

@article{KirschWVF2021DieBeruecksichtigung,
  author = {Hans-Jürgen Kirsch and Dennis Wege and Sebastian {von Friedolsheim}},
  title = {Die Berücksichtigung von Länderrisiken im Kapitalisierungszins beim Impairment-Test nach IAS 36},
  journal = {IRZ},
  year = {2021},
  volume = {16},
  number = {10},
  pages = {429--435},
  note = {Publication status: Published}
}

@article{Weber2021Abschlusspruefung,
  author = {Christian Weber},
  title = {Abschlussprüfung im Profifußball: besondere Rahmenbedingungen im Prüfungsprozess},
  journal = {WPg},
  year = {2021},
  volume = {74},
  number = {13},
  pages = {815--821},
  note = {Publication status: Published}
}

@article{ArbeitskreisExterneUndInterneUEberwachungDerUnternehmungDerSchmalenbachGesellschaftFuerBetriebswirtschaftEV2020EffektiveUEberwachung,
  author = {Arbeitskreis Externe und interne Überwachung der Unternehmung der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V.},
  title = {Effektive Überwachung der Geschäftsführung durch den Aufsichtsrat},
  journal = {DB},
  year = {2020},
  volume = {73},
  number = {31},
  pages = {1577--1586},
  note = {Publication status: Published}
}

@article{KirschH2020Kapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Kapitalkonsolidierung im mehrstufigen Konzern bei Erwerb eines einzelnen Enkelunternehmens},
  journal = {DK},
  year = {2020},
  volume = {18},
  number = {4},
  pages = {144--149},
  note = {Publication status: Published}
}

@article{KirschVW2020BitcoinMining,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bitcoin-Mining nach IFRS},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {07-08},
  pages = {313--319},
  note = {Publication status: Published}
}

@article{KirschVWH2020Bilanzierungsfaehigkeit,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding} and Julian Höbener},
  title = {Bilanzierungsfähigkeit von Krypto-Token aus einem Hard Fork und Airdrop nach IFRS},
  journal = {IRZ},
  year = {2020},
  volume = {15},
  number = {11},
  pages = {495--500},
  note = {Publication status: Published}
}

@article{WeberD2020PrognoseDer,
  author = {Christian Weber and Peter Dittmar},
  title = {Prognose der Plan-Gewinn- und Verlustrechnung von Profifußballunternehmen für das Lizenzierungsverfahren der DFL},
  journal = {DStR},
  year = {2020},
  volume = {58},
  number = {38},
  pages = {2090--2095},
  note = {Publication status: Published}
}

@article{Weber2020Auswirkungen,
  author = {Christian Weber},
  title = {Auswirkungen des Coronavirus SARS-CoV-2 auf die Rechnungslegung und Lizenzierung im deutschen Profifußball},
  journal = {KoR},
  year = {2020},
  volume = {20},
  number = {07-08},
  pages = {320--327},
  note = {Publication status: Published}
}

@article{Huter2019Auslegungsfragen,
  author = {Michael Huter},
  title = {Auslegungsfragen zur Risikoberichterstattung in der nicht-finanziellen Erklärung},
  journal = {WPg},
  year = {2019},
  volume = {72},
  number = {11},
  pages = {603--610},
  note = {Publication status: Published}
}

@article{Tinz2019MAUndBewertung,
  author = {Oliver Tinz},
  title = {M&A und Bewertung: (neue) Herausforderungen für Unternehmen},
  journal = {IDW Life},
  year = {2019},
  volume = {2019},
  number = {5},
  pages = {252--254},
  note = {Publication status: Published}
}

@article{Weber2019NeueLizenzierungsnorm,
  author = {Christian Weber},
  title = {Neue Lizenzierungsnorm zu Grundsätzen und konkreten Vorschriften für die Abschlusserstellung im deutschen Profifußball},
  journal = {IRZ},
  year = {2019},
  volume = {14},
  number = {6},
  pages = {257--261},
  note = {Publication status: Published}
}

@article{Weber2019Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Ablösezahlungen für Trainer im deutschen Profifußball},
  journal = {SpuRt},
  year = {2019},
  volume = {26},
  number = {3},
  pages = {115--119},
  note = {Publication status: Published}
}

@article{KirschDW2018Modifikationen,
  author = {Hans-Jürgen Kirsch and Philipp Dollereder and Oliver Wätjen},
  title = {Modifikationen von Leasingverhältnissen gemäß IFRS 16},
  journal = {WPg},
  year = {2018},
  volume = {71},
  number = {20},
  pages = {1298--1307},
  note = {Publication status: Published}
}

@article{KirschVW2018Bestandsbilanzierung,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bestandsbilanzierung von Bitcoin im IFRS-Kontext},
  journal = {IRZ},
  year = {2018},
  volume = {13},
  number = {3},
  pages = {115--120},
  note = {Publication status: Published}
}

@article{KirschW2018Bilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber},
  title = {Bilanzierung von Handgeldern und Spielervermittlungsprovisionen im deutschen Profifußball},
  journal = {DStR},
  year = {2018},
  volume = {56},
  number = {11},
  pages = {584--590},
  note = {Publication status: Published}
}

@article{KirschW2018DieNichtfinanzielle,
  author = {Hans-Jürgen Kirsch and Dennis Wege},
  title = {Die nichtfinanzielle Konzernerklärung im DAX 30 --- Ein erster Überblick},
  journal = {PiR},
  year = {2018},
  volume = {13},
  number = {9},
  pages = {243--248},
  note = {Publication status: Published}
}

@article{MeyerRST2018AktuelleTrends,
  author = {Marvin Meyer and Michael Reuter and Marco Swoboda and Oliver Tinz},
  title = {Aktuelle Trends der Unternehmensbewertung},
  journal = {WPg},
  year = {2018},
  volume = {2018},
  number = {13},
  pages = {834--842},
  note = {Publication status: Published}
}

@article{KirschH2017DiePruefung,
  author = {Hans-Jürgen Kirsch and Michael Huter},
  title = {Die Prüfung der nicht-finanziellen Erklärung --- Neue Pflichten für den Aufsichtsrat},
  journal = {WPg},
  year = {2017},
  volume = {70},
  number = {17},
  pages = {1017--1025},
  note = {Publication status: Published}
}

@article{KirschVW2017Bilanzierung,
  author = {Hans-Jürgen Kirsch and Fabian {von Wieding}},
  title = {Bilanzierung von Bitcoin nach HGB},
  journal = {BB},
  year = {2017},
  volume = {72},
  number = {46},
  pages = {2731--2735},
  note = {Publication status: Published}
}

@article{MoserS2017Praxisfragen,
  author = {Torsten Moser and Daniel Siegel},
  title = {Praxisfragen zur Aufstellung der Bilanz einer GmbH unter Berücksichtigung der Ergebnisverwendung},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {9},
  pages = {503--510},
  note = {Publication status: Published}
}

@article{NaumannS2017Wissensorganisation,
  author = {Klaus-Peter Naumann and Daniel Siegel},
  title = {Wissensorganisation},
  journal = {Zeitschrift für das gesamte Handels- und Wirtschaftsrecht (ZHR)},
  year = {2017},
  volume = {181},
  pages = {273--301},
  note = {Publication status: Published}
}

@article{NaumannS2017Reichweite,
  author = {Klaus-Peter Naumann and Daniel Siegel},
  title = {Reichweite der Prüfungspflichten von Aufsichtsrat, Abschlussprüfer und DPR},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {20},
  pages = {1170--1178},
  note = {Publication status: Published}
}

@article{NimwegenR2017DieRolleDes,
  author = {Sebastian Nimwegen and Bob Rajan},
  title = {Die Rolle des Aufsichtsrats in der Krise},
  journal = {KSI},
  year = {2017},
  volume = {13},
  number = {2},
  pages = {80--81},
  note = {Publication status: Published}
}

@article{OserBK2017Bilanzielle,
  author = {Peter Oser and Sybille Bellert and Christoph König},
  title = {Bilanzielle Behandlung von Mehrkomponentengeschäften am Beispiel der verbilligten Abgabe von Mobilfunktelefonen. Der Fall --- die Lösung},
  journal = {IRZ},
  year = {2017},
  volume = {12},
  number = {2},
  pages = {49--51},
  note = {Publication status: Published}
}

@article{OserK2017WPExamensaufgabe,
  author = {Peter Oser and Christoph König},
  title = {WP-Examensaufgabe zur Konzernrechnungslegung (Konzernabschluss) mit Musterlösung. Bewertung von Anteilen nach der Equity-Methode},
  journal = {WP Praxis},
  year = {2017},
  volume = {6},
  number = {3},
  pages = {76--81},
  note = {Publication status: Published}
}

@article{RajanN2017TheNextFinancial,
  author = {Bob Rajan and Sebastian Nimwegen},
  title = {The next financial centre after Brexit... not so fast},
  journal = {INSOL World},
  year = {2017},
  volume = {5},
  number = {3},
  pages = {10--11},
  note = {Publication status: Published}
}

@article{RichterJK2017UmsetzungDer,
  author = {Nicole Richter and Annette Johne and Christoph König},
  title = {Umsetzung der CSR-Richtlinie in nationales Recht --- Was sind die Implikationen für die Praxis?},
  journal = {WPg},
  year = {2017},
  volume = {70},
  number = {10},
  pages = {566--572},
  note = {Publication status: Published}
}

@article{TrepteS2017Erstellung,
  author = {Folker Trepte and Daniel Siegel},
  title = {Erstellung von (Konzern-)Zahlungsberichten},
  journal = {Die Wirtschaftsprüfung},
  year = {2017},
  volume = {70},
  number = {6},
  pages = {317--321},
  note = {Publication status: Published}
}

@article{Weber2017Besonderheiten,
  author = {Christian Weber},
  title = {Besonderheiten der Bilanzanalyse von Profifußballclubs},
  journal = {DK},
  year = {2017},
  volume = {15},
  number = {6},
  pages = {285--295},
  note = {Publication status: Published}
}

@article{EweltKnauer2016ProaktiveGestaltung,
  author = {Corinna Ewelt-Knauer},
  title = {Proaktive Gestaltung der Compliance-Kultur --- Impulse für die Gestaltung und Prüfung von Compliance-Management-Systemen},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {11},
  pages = {597--601},
  note = {Publication status: Published}
}

@article{EweltKnauer2016LohnenSich,
  author = {Corinna Ewelt-Knauer},
  title = {Lohnen sich Compliance-Maßnahmen?},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {17},
  pages = {941},
  note = {Publication status: Published}
}

@article{GimpelHenning2016Bilanzierung,
  author = {Nils Gimpel-Henning},
  title = {Bilanzierung der Altanteile bei sukzessiven Unternehmenserwerben --- Implikationen aus der Anwendung der Bewertungsleitlinien des IFRS 13},
  journal = {PiR},
  year = {2016},
  volume = {12},
  number = {2},
  pages = {37--44},
  note = {Publication status: Published}
}

@article{GimpelHenning2016DieInterpretation,
  author = {Nils Gimpel-Henning},
  title = {Die Interpretation eines Goodwill aus stufenweisen Unternehmenserwerben nach IFRS 3 --- Eine zu Unrecht vernachlässigte Thematik},
  journal = {KoR (KoR)},
  year = {2016},
  volume = {16},
  number = {5},
  pages = {217--222},
  note = {Publication status: Published}
}

@article{HaversS2016Aufstellung,
  author = {Guido Havers and Daniel Siegel},
  title = {Aufstellung von Zahlungsberichten nach BilRUG},
  journal = {Die Wirtschaftsprüfung},
  year = {2016},
  volume = {69},
  number = {6},
  pages = {341--348},
  note = {Publication status: Published}
}

@article{HoebenerDGH2016DieBilanzierung,
  author = {Julian Höbener and Yannic Dust and Nils Gimpel-Henning},
  title = {Die Bilanzierung sukzessiver Unternehmenserwebe im Lichte des Conceptual Framework-Projekts --- Erfolgswirkungen aus der Neubewertung der Altanteile},
  journal = {PiR},
  year = {2016},
  volume = {12},
  number = {12},
  pages = {337--344},
  note = {Publication status: Published}
}

@article{KirschEF2016Aufteilung,
  author = {Hans-Jürgen Kirsch and Frederik Engelke and Marcel Faber},
  title = {Aufteilung eines Geschäfts- oder Firmenwerts auf Geschäftsfelder --- Implikationen für die Folgebewertung gemäß DRS 23},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {18},
  pages = {1008--1014},
  note = {Publication status: Published}
}

@article{SchmidtS2016Konzeption,
  author = {Matthias Schmidt and Daniel Siegel},
  title = {Konzeption der Abzinsung von Pensionsrückstellungen},
  journal = {Die Wirtschaftsprüfung},
  year = {2016},
  volume = {69},
  number = {2},
  pages = {75--78},
  note = {Publication status: Published}
}

@article{StibiKE2016DasKonzept,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Frederik Engelke},
  title = {Das Konzept der außerplanmäßigen Abschreibung eines Geschäfts- oder Firmenwerts nach DRS 23},
  journal = {WPg},
  year = {2016},
  volume = {69},
  number = {11},
  pages = {603--611},
  note = {Publication status: Published}
}

@article{Weber2016Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Leihspielern im Profifußball --- die Zurechnung des wirtschaftlichen Eigentums bei verliehenem bzw. ausgeliehenem Vermögen},
  journal = {KoR (KoR)},
  year = {2016},
  volume = {16},
  number = {5},
  pages = {248--253},
  note = {Publication status: Published}
}

@article{BackhausK2015Perspektiven,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch},
  title = {Perspektiven des Berufsstandes der Wirtschaftsprüfer 2025},
  journal = {WPg},
  year = {2015},
  volume = {68},
  number = {8},
  pages = {I},
  note = {Publication status: Published}
}

@article{BackhausKK2015Perspektiven,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch and Ariane Kraft},
  title = {Perspektiven des Berufsstandes der Wirtschaftsprüfer 2025. Projektbericht},
  journal = {Beiheft zu den IDW Fachnachrichten},
  year = {2015},
  volume = {2015},
  number = {2},
  pages = {1--12},
  note = {Publication status: Published}
}

@article{EweltKnauerKL2015FraudCharacteristics,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Maik Lachmann},
  title = {Fraud Characteristics and Their Effects on Shareholder Wealth},
  journal = {Journal of Business Economics},
  year = {2015},
  volume = {85},
  number = {9},
  pages = {1011--1047},
  note = {Publication status: Published}
}

@article{GimpelHenning2015Konzernbilanzielle,
  author = {Nils Gimpel-Henning},
  title = {Konzernbilanzielle Abbildung der Umklassifizierung eines bestehenden Joint Venture als Joint Operation --- Der Fall --- die Lösung},
  journal = {IRZ},
  year = {2015},
  volume = {10},
  number = {11},
  pages = {416--418},
  note = {Publication status: Published}
}

@article{KirschDEKK2015AusmassDer,
  author = {Hans-Jürgen Kirsch and Dominik Dettenrieder and Corinna Ewelt-Knauer and Kathrin Köhling},
  title = {Ausmaß der Fair Value-Bewertung --- eine deskriptive Analyse der Unternehmen des DAX 30},
  journal = {BFuP (BFuP)},
  year = {2015},
  volume = {67},
  number = {1},
  pages = {1--20},
  note = {Publication status: Published}
}

@article{KloenneW2015BewertungVon,
  author = {Henner Klönne and Christian Weber},
  title = {Bewertung von Fußballstadien vor dem Hintergrund des IDW S 10},
  journal = {BewertungsPraktiker},
  year = {2015},
  volume = {10},
  number = {2},
  pages = {62--71},
  note = {Publication status: Published}
}

@article{StibiKE2015DerStandardentwurf,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Frederik Engelke},
  title = {Der Standardentwurf E-DRS 30 --- Ein Überblick über ausgewählte Vorschläge zur Neuregelung der Kapitalkonsolidierung},
  journal = {WPg},
  year = {2015},
  volume = {68},
  number = {9},
  pages = {405--412},
  note = {Publication status: Published}
}

@article{Weber2015Vertrauenswuerdigkeit,
  author = {Christian Weber},
  title = {Vertrauenswürdigkeit des Lizenzurteils im Profifußball vor dem Hintergrund der entscheidungsverantwortlichen Personen},
  journal = {DStR},
  year = {2015},
  volume = {53},
  number = {5},
  pages = {246--250},
  note = {Publication status: Published}
}

@article{Weber2015NachWieVor,
  author = {Christian Weber},
  title = {Nach wie vor unzureichende Berücksichtigung des Konzernabschlusses im Fußball-Lizenzierungsverfahren},
  journal = {causa sport},
  year = {2015},
  volume = {11},
  number = {4},
  pages = {353--359},
  note = {Publication status: Published}
}

@article{BaetgeEKG2014DieEntwuerfe,
  author = {Jörg Baetge and Corinna Ewelt-Knauer and Fabian Graupe},
  title = {Die Entwürfe zur Überarbeitung des IFRS-Leasingstandards aus der Perspektive von Leasinggebern},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {7},
  pages = {354--361},
  note = {Publication status: Published}
}

@article{BiermannEKW2014WelchenEffekt,
  author = {Steffen Biermann and Corinna Ewelt-Knauer and Andreas Wömpener},
  title = {Welchen Effekt haben Bond-Ratingänderungen und deren Begründung auf den Shareholder Value? --- Eine empirische Analyse des Effekts von Bond-Ratingmeldungen und deren Begründungen auf den Shareholder Value},
  journal = {Die Unternehmung},
  year = {2014},
  volume = {68},
  number = {1},
  pages = {23--46},
  note = {Publication status: Published}
}

@article{EweltKnauer2014Determining,
  author = {Corinna Ewelt-Knauer},
  title = {Determining reporting entity boundaries based on neoinstitutional theories beyond the conceptual framework of IFRS},
  journal = {Journal of Business Economics},
  year = {2014},
  volume = {84},
  number = {6},
  pages = {827--864},
  note = {Publication status: Published}
}

@article{EweltKnauer2014Verhandlungen,
  author = {Corinna Ewelt-Knauer},
  title = {Verhandlungen zwischen Unternehmen und Abschlussprüfern: Impulse zur Steigerung der Qualität der bezogenen Abschlussprüferleistung und deren Kommunikation},
  journal = {ZCG},
  year = {2014},
  volume = {2014},
  number = {3},
  pages = {122--126},
  note = {Publication status: Published}
}

@article{EweltKnauerKT2014ExitBehavior,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Max Thielemann},
  title = {Exit behavior of investment companies: The choice of the exit channel},
  journal = {Journal of Business Economics},
  year = {2014},
  volume = {84},
  number = {4},
  pages = {571--607},
  note = {Publication status: Published}
}

@article{GimpelHenningEK2014DieHandelsrechtliche,
  author = {Nils Gimpel-Henning and Corinna Ewelt-Knauer},
  title = {Die handelsrechtliche Bilanzierung des Geschäfts- oder Firmenwerts im Rahmen der Abstockung von Mehrheitsbeteiligungen},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {18},
  pages = {944--951},
  note = {Publication status: Published}
}

@article{Kirsch2014DieFussballWeltmeisterschaft,
  author = {Hans-Jürgen Kirsch},
  title = {Die Fußball-Weltmeisterschaft und die Bewertung von Fußballspielern},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {12},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschGGH2014DieFormale,
  author = {Hans-Jürgen Kirsch and Florian Gallasch and Nils Gimpel-Henning},
  title = {Die formale Gestaltung anhangbezogener Rechnungslegungsvorschriften.
Ein Beitrag zur aktuellen Diskussion um die Entwicklung eines "Disclosure Framework"},
  journal = {KoR (KoR)},
  year = {2014},
  volume = {14},
  number = {2},
  pages = {86--94},
  url = {http://www.kor-ifrs.de/content/_p=118,_s=648523,_t=dft},
  note = {Publication status: Published}
}

@article{KirschH2014DieVerlautbarungen,
  author = {Hans-Jürgen Kirsch and Timo Hesse},
  title = {Die Verlautbarungen des Abschlussprüfers im Lichte
der Reform der Abschlussprüfung},
  journal = {Audit Committee},
  year = {2014},
  volume = {11},
  number = {Quarterly II/2014},
  pages = {10--11},
  url = {http://www.audit-committee-institute.de/docs/aci_quarterly_2014_2.pdf#page=10},
  note = {Publication status: Published}
}

@article{KirschSK2014DasDiscussion,
  author = {Hans-Jürgen Kirsch and Lena Schoo and Ariane Kraft},
  title = {Das Discussion Paper zum Conceptual Framework des IASB --- Ein Überblick über Inhalte und Neuerungen},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {6},
  pages = {301--310},
  note = {Publication status: Published}
}

@article{NimwegenR2014Insolvenzplanverfahren,
  author = {Sebastian Nimwegen and Bob Rajan},
  title = {Insolvenzplanverfahren nach ESUG und Scheme of Arrangement --- Mögliche Restrukturierungsmethoden im Zusammenhang mit nicht-kooperativen Stakeholdern},
  journal = {KSI},
  year = {2014},
  volume = {10},
  number = {5},
  pages = {208--211},
  note = {Publication status: Published}
}

@article{RajanN2014TryingNotTo,
  author = {Bob Rajan and Sebastian Nimwegen},
  title = {Trying not to be 'Schemed' by the UK --- Continental European Nations Reassess Restructuring Regimes},
  journal = {Journal of Corporate Renewal},
  year = {2014},
  volume = {27},
  number = {7},
  pages = {8--15},
  note = {Publication status: Published}
}

@article{RimmelspacherHH2014FactoringUnd,
  author = {Dirk Rimmelspacher and Tim Hoffmann and Timo Hesse},
  title = {Factoring und ABS-Transaktionen im Jahresabschluss des Verkäufers},
  journal = {WPg},
  year = {2014},
  volume = {67},
  number = {19},
  pages = {999--1010},
  note = {Publication status: Published}
}

@article{Weber2014Liquiditaetslage,
  author = {Christian Weber},
  title = {Liquiditätslage als maßgebliches Entscheidungskriterium bei der Lizenzierung im Profifußball},
  journal = {SpuRt},
  year = {2014},
  volume = {16},
  number = {4},
  pages = {148--154},
  note = {Publication status: Published}
}

@article{BaetgeKW2013Moeglichkeiten,
  author = {Jörg Baetge and Henner Klönne and Christian Weber},
  title = {Möglichkeiten und Grenzen einer objektivierten Spielerbewertung im Profifußball},
  journal = {KoR (KoR)},
  year = {2013},
  volume = {13},
  number = {6},
  pages = {310--319},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil I)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {50},
  pages = {2714--2720},
  note = {Publication status: Published}
}

@article{EweltKnauerFK2013ZurNovellierung,
  author = {Corinna Ewelt-Knauer and Mona Flottmeyer and Thorsten Knauer},
  title = {Zur Novellierung der Konzernlageberichterstattung gemäß DRS 20 --- Eine konzeptionelle und empirische Analyse der Auswirkungen auf die Prognoseberichterstattung (Teil II)},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {51-52},
  pages = {2784--2788},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013MandatoryAudit,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research},
  journal = {AinE},
  year = {2013},
  volume = {10},
  number = {1},
  pages = {27--41},
  note = {Publication status: Published}
}

@article{EweltKnauerGP2013RotationVon,
  author = {Corinna Ewelt-Knauer and Anna Gold and Christiane Pott},
  title = {Rotation von Prüfungsgesellschaften: Internationale Bestandsaufnahme und empirische Befunde},
  journal = {WPg},
  year = {2013},
  volume = {66},
  number = {3},
  pages = {125--133},
  note = {Publication status: Published}
}

@article{HeiseKD2013Bilanzielle,
  author = {Frederik Heise and Peter Koelen and Andreas Dörschell},
  title = {Bilanzielle Abbildung von Sicherungsbeziehungen nach IFRS bei Vorliegen einer Late Designation},
  journal = {WPg},
  year = {2013},
  volume = {66},
  number = {7},
  pages = {310--322},
  note = {Publication status: Published}
}

@article{KirschEKG2013StaerkungDer,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer and Florian Gallasch},
  title = {Stärkung der wahrgenommenen Unabhängigkeit des Abschlussprüfers durch Angaben zu den Honoraren im Konzernanhang},
  journal = {ZGR},
  year = {2013},
  volume = {42},
  number = {5},
  pages = {647--667},
  note = {Publication status: Published}
}

@article{KirschGH2013ZurAktuellen,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {Zur aktuellen Diskussion um die Einführung eines "Disclosure Framework" --- Eine Darstellung der beiden Diskussionspapiere der EFRAG und des FASB},
  journal = {KoR (KoR)},
  year = {2013},
  volume = {13},
  number = {4},
  pages = {190--197},
  note = {Publication status: Published}
}

@article{KirschODG2013BedeutungVon,
  author = {Hans-Jürgen Kirsch and Alexander Olbrich and Dominik Dettenrieder and Florian Gallasch},
  title = {Bedeutung von Credit Enhancements für die Kategorisierung von ABS nach IFRS 9},
  journal = {RdF},
  year = {2013},
  volume = {3},
  number = {1},
  pages = {60--67},
  note = {Publication status: Published}
}

@article{KirschWG2013Bilanzierung,
  author = {Hans-Jürgen Kirsch and Christian Weber and Florian Gallasch},
  title = {Bilanzierung von Vermarktungsrechten im Profifußball},
  journal = {DStR},
  year = {2013},
  volume = {51},
  number = {11},
  pages = {541--546},
  note = {Publication status: Published}
}

@article{KnauerMS2013CorporateGovernance,
  author = {Thorsten Knauer and Markus May and Friedrich Sommer},
  title = {Corporate Governance und Unternehmenswerteffekte bei Leveraged Buyouts --- State of the Art der empirischen Forschung},
  journal = {Journal für Betriebswirtschaft},
  year = {2013},
  volume = {63},
  number = {2},
  pages = {117--156},
  note = {Publication status: Published}
}

@article{SchellhornHS2013EineKritische,
  author = {Mathias Schellhorn and Timo Hesse and Alexander Springsguth},
  title = {Eine kritische Analyse der Bilanzierung von Abraumkosten (Stripping Costs) nach IFRIC Interpretation 20 --- Stripping Costs in the Production Phase of a Surface Mine},
  journal = {BFuP (BFuP)},
  year = {2013},
  volume = {63},
  number = {3},
  pages = {241--255},
  note = {Publication status: Published}
}

@article{Tinz2013Durchfuehrung,
  author = {Oliver Tinz},
  title = {Durchführung und Prüfung von Werthaltigkeitstests},
  journal = {WP Praxis},
  year = {2013},
  volume = {2013},
  number = {8},
  pages = {143--148},
  note = {Publication status: Published}
}

@article{Tinz2013PruefungVon,
  author = {Oliver Tinz},
  title = {Prüfung von Beteiligungsbuchwerten nach HGB},
  journal = {WP Praxis},
  year = {2013},
  volume = {2013},
  number = {4},
  pages = {68--74},
  note = {Publication status: Published}
}

@article{Weber2013Bilanzierung,
  author = {Christian Weber},
  title = {Bilanzierung von Rückstellungen für Erfolgsprämien im Fußball},
  journal = {StuB (StuB)},
  year = {2013},
  volume = {14},
  number = {20},
  pages = {778--783},
  note = {Publication status: Published}
}

@article{Weber2013DieGmbHCo,
  author = {Christian Weber},
  title = {Die GmbH & Co. KGaA als Rechtsform eines Proficlubs der Fußball-Bundesliga},
  journal = {GmbHR},
  year = {2013},
  volume = {104},
  number = {12},
  pages = {631--638},
  note = {Publication status: Published}
}

@article{Weber2013DieVerbandsstatuten,
  author = {Christian Weber},
  title = {Die Verbandsstatuten zur Insolvenz eines deutschen Fußballclubs --- Das aktuelle Beispiel der Alemannia Aachen GmbH},
  journal = {NZI},
  year = {2013},
  volume = {16},
  number = {11},
  pages = {476--480},
  note = {Publication status: Published}
}

@article{Weber2013Konzernabschluss,
  author = {Christian Weber},
  title = {Konzernabschluss als Lizenzierungsunterlage im Profifußball unerlässlich},
  journal = {causa sport},
  year = {2013},
  volume = {9},
  number = {1},
  pages = {30--37},
  note = {Publication status: Published}
}

@article{KirschKOD2012DieBedeutung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Alexander Olbrich and Dominik Dettenrieder},
  title = {Die Bedeutung der Verlässlichkeit der Berichterstattung im Conceptual Framework des IASB und des FASB},
  journal = {WPg},
  year = {2012},
  volume = {65},
  number = {14},
  pages = {762--771},
  note = {Publication status: Published}
}

@article{KirschOD2012DieVorschlaege,
  author = {Hans-Jürgen Kirsch and Alexander Olbrich and Dominik Dettenrieder},
  title = {Die Vorschläge des IASB zu den künftigen Wertminderungsvorschriften des IFRS 9 vor dem Hintergrund der qualitativen Anforderungen des Conceptual Framework},
  journal = {KoR (KoR)},
  year = {2012},
  volume = {12},
  number = {12},
  pages = {553--562},
  note = {Publication status: Published}
}

@article{KirschW2012Handelsrechtliche,
  author = {Hans-Jürgen Kirsch and Christian Weber},
  title = {Handelsrechtliche Bilanzierung von Nachwuchsspielern im deutschen Profifußball},
  journal = {DStR},
  year = {2012},
  volume = {2012},
  number = {34},
  pages = {1716--1721},
  note = {Publication status: Published}
}

@article{KirschHS2012Diskussion,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann and Daniel Siegel},
  title = {Diskussion der Bilanzierung latenter Steuern nach § 249 Absatz 1 Satz 1 HGB},
  journal = {Deutsches Steuerrecht (DStR)},
  year = {2012},
  volume = {50},
  number = {26},
  pages = {1290--1295},
  note = {Publication status: Published}
}

@article{NimwegenS2012Ganzheitliches,
  author = {Sebastian Nimwegen and Stefan Sanne},
  title = {Ganzheitliches Sanierungscontrolling als Voraussetzung für nachhaltige Unternehmenssanierung},
  journal = {DB},
  year = {2012},
  volume = {65},
  number = {33},
  pages = {1821--1824},
  note = {Publication status: Published}
}

@article{Olbrich2012EignungVon,
  author = {Alexander Olbrich},
  title = {Eignung von Credit-Default-Swap-Prämien als zusätzliche Informationsquelle im Rahmen eines Expected-Loss-Modells},
  journal = {KoR (KoR)},
  year = {2012},
  volume = {12},
  number = {7},
  pages = {329--334},
  note = {Publication status: Published}
}

@article{SengerEKH2012Statuswahrende,
  author = {Thomas Senger and Corinna Ewelt-Knauer and Felix Hoehne},
  title = {Statuswahrende Aufstockung und Abstockung von Anteilen an Tochterunternehmen im HGB-Konzernabschluss},
  journal = {WPg},
  year = {2012},
  volume = {65},
  number = {2},
  pages = {83--90},
  note = {Publication status: Published}
}

@article{EweltKnauerK2011VariableKaufpreisklauseln,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer},
  title = {Variable Kaufpreisklauseln bei (Teil-) Unternehmenserwerben --- Status quo zum Einsatz in der Praxis sowie bilanzielle Abbildung nach HGB und IFRS},
  journal = {DStR},
  year = {2011},
  volume = {49},
  number = {40},
  pages = {1918--1922},
  note = {Publication status: Published}
}

@article{EweltKnauerKP2011Ausgestaltung,
  author = {Corinna Ewelt-Knauer and Thorsten Knauer and Simon Pex},
  title = {Ausgestaltung und Einsatzbereiche von Earn-Outs in Unternehmenskaufverträgen},
  journal = {Zeitschrift für betriebswirtschaftliche Forschung (zfbf) (zfbf)},
  year = {2011},
  volume = {63},
  number = {4},
  pages = {371--400},
  note = {Publication status: Published}
}

@article{KirschEK2011Abgrenzung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Abgrenzung des Vollkonsolidierungskreises nach IFRS 10 und IFRS 12 --- Update zu BB 2009 S. 1574 ff.},
  journal = {BB},
  year = {2011},
  volume = {66},
  number = {26},
  pages = {1641--1645},
  note = {Publication status: Published}
}

@article{KirschEK2011Dieunsichtbare,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Die "unsichtbare" Finanzgarantie: Die Bilanzierung von Finanzgarantien nach IFRS unter besonderer Berücksichtigung eines möglichen Brutto- oder Nettoausweises sowie Problemen der Folgebilanzierung},
  journal = {KoR (KoR)},
  year = {2011},
  volume = {11},
  number = {7-8},
  pages = {337--341},
  note = {Publication status: Published}
}

@article{Koehling2011Anhangangaben,
  author = {Kathrin Köhling},
  title = {Anhangangaben für Renditeimmobilien gemäß IAS 40 und IFRS 13},
  journal = {Grundstücksmarkt und Grundstückswert},
  year = {2011},
  volume = {22},
  number = {6},
  pages = {330--336},
  note = {Publication status: Published}
}

@article{Koehling2011DieFairValueBewertung,
  author = {Kathrin Köhling},
  title = {Die Fair Value-Bewertung für Renditeimmobilien gem. IFRS 13: Eine kritische Gegenüberstellung der Regelungen des IFRS 13 mit denen des IAS 40},
  journal = {KoR (KoR)},
  year = {2011},
  volume = {11},
  number = {12},
  pages = {567--574},
  note = {Publication status: Published}
}

@article{LeweH2011Zulaessigkeit,
  author = {Stefan Lewe and Tim Hoffmann},
  title = {Zulässigkeit degressiver Abschreibungen in der Handelsbilanz vor dem Hintergrund der jüngsten Rechtsänderungen (IDW RH HFA 1.015)},
  journal = {WPg},
  year = {2011},
  volume = {64},
  number = {3},
  pages = {107--113},
  note = {Publication status: Published}
}

@article{StibiKEK2011DRS19Pflicht,
  author = {Bernd Stibi and Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {DRS 19: Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises},
  journal = {WPg},
  year = {2011},
  volume = {64},
  number = {16},
  pages = {761--772},
  note = {Publication status: Published}
}

@article{AlthoffH2010Rueckstellungen,
  author = {Frank Althoff and Tim Hoffmann},
  title = {Rückstellungen für Offenlegungspflichten},
  journal = {GmbH-Rundschau},
  year = {2010},
  volume = {101},
  number = {10},
  pages = {518--523},
  note = {Publication status: Published}
}

@article{BaetgeKKS2010OnTheMythOf,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Peter Koelen and Roland Schulz},
  title = {On the myth of size premiums in corporate valuation: some empirical evidence from the German stock market},
  journal = {JARAF},
  year = {2010},
  volume = {5},
  number = {1},
  pages = {2--15},
  note = {Publication status: Published}
}

@article{EweltK2010ZumZielkonflikt,
  author = {Corinna Ewelt and Thorsten Knauer},
  title = {Zum Zielkonflikt der Unternehmenspublizität zu Forschung & Entwicklung --- eine empirische Untersuchung der HDAX-Unternehmen},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2010},
  volume = {21},
  number = {1},
  pages = {37--58},
  note = {Publication status: Published}
}

@article{GelhausenFK2010UEbergangAuf,
  author = {Hans-Friedrich Gelhausen and Gerd Fey and Hans-Jürgen Kirsch},
  title = {Übergang auf die Rechnungslegungsvorschriften des Bilanzrechtsmodernisierungsgesetzes},
  journal = {WPg},
  year = {2010},
  volume = {63},
  number = {1},
  pages = {24--33},
  note = {Publication status: Published}
}

@article{KirschKK2010Moeglichkeiten,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Kathrin Köhling},
  title = {Möglichkeiten und Grenzen des management approach --- Eine Analyse unter besonderer Berücksichtigung des Nutzungswerts des IAS 36},
  journal = {KoR (KoR)},
  year = {2010},
  volume = {10},
  number = {4},
  pages = {200--207},
  note = {Publication status: Published}
}

@article{MelcherN2010DasZusammenwirken,
  author = {Thorsten Melcher and Sebastian Nimwegen},
  title = {Das Zusammenwirken von Aufsichtsrat und Abschlussprüfer zur Vermeidung und Aufdeckung von Fraud},
  journal = {ZCG},
  year = {2010},
  volume = {2010},
  number = {2},
  pages = {87--93},
  note = {Publication status: Published}
}

@article{Nimwegen2010DieUEberwachungspflicht,
  author = {Sebastian Nimwegen},
  title = {Die Überwachungspflicht des Aufsichtsrats im Hinblick auf Fraud},
  journal = {Der Aufsichtsrat},
  year = {2010},
  volume = {2010},
  number = {4},
  pages = {55--57},
  note = {Publication status: Published}
}

@article{Nimwegen2010DieVermeidung,
  author = {Sebastian Nimwegen},
  title = {Die Vermeidung und Aufdeckung von Fraud --- Verantwortung und mögliche Vorgehensweisen des Aufsichtsrats},
  journal = {ZRFC},
  year = {2010},
  volume = {2010},
  number = {4},
  pages = {161--167},
  note = {Publication status: Published}
}

@article{NimwegenK2010CosoIIAlsRahmen,
  author = {Sebastian Nimwegen and Peter Koelen},
  title = {Coso II als Rahmen für die Beschreibung der wesentlichen Merkmale des internen Kontroll- und des Risikomanagementsystems},
  journal = {DB},
  year = {2010},
  volume = {62},
  number = {37},
  pages = {2011--2015},
  note = {Publication status: Published}
}

@article{NimwegenS2010Moeglichkeiten,
  author = {Sebastian Nimwegen and Stefan Sanne},
  title = {Möglichkeiten der Informationsgewinnung durch den Aufsichtsrat in Krisensituationen},
  journal = {KSI},
  year = {2010},
  volume = {6},
  number = {4},
  pages = {149--153},
  note = {Publication status: Published}
}

@article{SchulteFKL2010Konsequenzen,
  author = {Jörn Schulte and Lars Franken and Peter Koelen and Dominik Lehmann},
  title = {Konsequenzen einer (Nicht-)Berücksichtigung von Debt Beta in der Bewertungspraxis},
  journal = {BewertungsPraktiker},
  year = {2010},
  volume = {5},
  number = {4},
  pages = {13--21},
  note = {Publication status: Published}
}

@article{VonKeitzE2010DieMoeglichkeit,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {Die Möglichkeit der beherrschenden Einflussnahme zur Abgrenzung des Vollkonsolidierungskreises --- Ein Plädoyer für die materielle Interpretation des typisierenden Beherrschungstatbestandes in § 290 Abs. 2 Nr. 1 HGB unter Berücksichtigung der internationalen Rechnungslegung},
  journal = {IRZ},
  year = {2010},
  volume = {5},
  number = {10},
  pages = {447--454},
  note = {Publication status: Published}
}

@article{BaetgeKS2009Auswirkungen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Henrik Solmecke},
  title = {Auswirkungen des BilMoG auf die Zwecke des handelsrechtlichen Jahresabschlusses},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {24},
  pages = {1211--1222},
  note = {Publication status: Published}
}

@article{EweltKS2009MehrBesser,
  author = {Corinna Ewelt and Thorsten Knauer and Michael Sieweke},
  title = {Mehr --- besser? Zur Entwicklung des Berichtsumfangs in der Unternehmenspublizität am Beispiel der risikoorientierten Berichterstattung deutscher Aktiengesellschaften},
  journal = {KoR (KoR)},
  year = {2009},
  volume = {10},
  number = {12},
  pages = {706--715},
  note = {Publication status: Published}
}

@article{Kirsch2009FairValue,
  author = {Hans-Jürgen Kirsch},
  title = {Fair Value --- quo vadis?},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {19},
  pages = {I},
  note = {Publication status: Published}
}

@article{KirschE2009ED10Neuabgrenzung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt},
  title = {ED 10 "Neuabgrenzung des Konsolidierungskreises": ein kleiner Schritt in die richtige Richtung},
  journal = {BB},
  year = {2009},
  volume = {64},
  number = {30},
  pages = {1574--1579},
  note = {Publication status: Published}
}

@article{SchruffBH2009ZurWeiterentwicklung,
  author = {Lothar Schruff and Jan-Simon Busse and Tim Hoffmann},
  title = {Zur Weiterentwicklung der Rechnungslegung Spenden sammelnder Organisationen},
  journal = {WPg},
  year = {2009},
  volume = {62},
  number = {16},
  pages = {812--820},
  note = {Publication status: Published}
}

@article{KirschKT2008DieBerichterstattung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Oliver Tinz},
  title = {Die Berichterstattung der DAX-30-Unternehmen in Bezug auf die Neuregelung des impairment only approach des IASB (Teil 1)},
  journal = {KoR (KoR)},
  year = {2008},
  volume = {8},
  number = {2},
  pages = {88--97},
  note = {Publication status: Published}
}

@article{KirschKT2008DieBerichterstattung,
  author = {Hans-Jürgen Kirsch and Peter Koelen and Oliver Tinz},
  title = {Die Berichterstattung der DAX-30-Unternehmen in Bezug auf die Neuregelung des impairment only approach des IASB (Teil 2)},
  journal = {KoR (KoR)},
  year = {2008},
  volume = {8},
  number = {3},
  pages = {188--193},
  note = {Publication status: Published}
}

@article{KimpelNT2007QualityAssessment,
  author = {Ralf Kimpel and Netta Nyholm and Oliver Tinz},
  title = {Quality Assessment der Internen Revision},
  journal = {ZRFG},
  year = {2007},
  volume = {2},
  number = {6},
  pages = {245--254},
  note = {Publication status: Published}
}

@article{KirschM2007Adressaten,
  author = {Hans-Jürgen Kirsch and Dirk Meth},
  title = {Adressaten einer IFRS-Rechnungslegung für mittelständische Unternehmen},
  journal = {BB},
  year = {2007},
  volume = {62},
  number = {Special 06},
  pages = {7--12},
  note = {Publication status: Published}
}

@article{BaetgeKLJ2006DieKapitalabgrenzung,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Carl-Friedrich Leuschner and Lothar Jerzembek},
  title = {Die Kapitalabgrenzung nach IFRS --- Ein Vorschlag zur Modifizierung des IAS 32},
  journal = {DB},
  year = {2006},
  volume = {59},
  pages = {2133--2138},
  note = {Publication status: Published}
}

@article{KirschS2006Diskussionspapier,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Diskussionspapier des IASB zum "Management Commentary"},
  journal = {WPg},
  year = {2006},
  volume = {59},
  number = {3},
  pages = {89--91},
  note = {Publication status: Published}
}

@article{KirschS2005Neugestaltung,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Neugestaltung von Prognose- und Risikoberichterstattung im Lagebericht durch das Bilanzrechtsreformgesetz},
  journal = {WPg},
  year = {2005},
  volume = {58},
  number = {21},
  pages = {1149--1154},
  note = {Publication status: Published}
}

@article{KirschS2004DieAuswirkungen,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Die Auswirkungen der Modernisierungsrichtlinie auf die (Konzern-)Lageberichterstattung --- unter Berücksichtigung von E-DRS 20 und des Entwurfs eines Bilanzrechtsreformgesetzes vom 15.12.2003},
  journal = {WPg},
  year = {2004},
  volume = {57},
  number = {1-2},
  pages = {1--12},
  note = {Publication status: Published}
}

@article{Kirsch2003ZurFrageDer,
  author = {Hans-Jürgen Kirsch},
  title = {Zur Frage der Umsetzung der Mitgliedswahlrechte der EU-Verordnung zur Anwendung der IAS/IFRS},
  journal = {WPg},
  year = {2003},
  volume = {56},
  number = {6},
  pages = {275--278},
  note = {Publication status: Published}
}

@article{KirschS2003EDRS20Ausweitung,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {E-DRS 20: Ausweitung der Lageberichterstattung zum Value-Reporting?},
  journal = {BB},
  year = {2003},
  volume = {58},
  number = {51},
  pages = {2733--2739},
  note = {Publication status: Published}
}

@article{KirschS2003StandardPoorS,
  author = {Hans-Jürgen Kirsch and Leif Steinhauer},
  title = {Standard & Poor's core earnings --- Eine Basis für die externe Berechnung des EVA?},
  journal = {FB (FB)},
  year = {2003},
  volume = {4},
  number = {9},
  pages = {541--548},
  note = {Publication status: Published}
}

@article{KirschS2003ZumEinfluss,
  author = {Hans-Jürgen Kirsch and Leif Steinhauer},
  title = {Zum Einfluss der internationalen Rechnungslegung auf das Controlling},
  journal = {Zeitschrift für Planung und Unternehmenssteuerung},
  year = {2003},
  volume = {1},
  number = {14},
  pages = {415--435},
  note = {Publication status: Published}
}

@article{Kirsch2002VomBilanzrichtlinienGesetz,
  author = {Hans-Jürgen Kirsch},
  title = {Vom Bilanzrichtlinien-Gesetz zum Transparenz-und Publitätsgesetz --- die Entwicklung der deutschen Bilanzierungsnormen in den vergangenen 20 Jahren},
  journal = {WPg},
  year = {2002},
  volume = {55},
  number = {14},
  pages = {743--755},
  note = {Publication status: Published}
}

@article{KirschDW2002Rechnungslegungs,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn and Jörn Wirth},
  title = {Rechnungslegungs- und Prüfungspraxis der DAX-100-Unternehmen --- Bestandsaufnahme und Auswirkungen der EU-Verordnung zur Anwendung internationaler Rechnungslegungsstandards},
  journal = {WPg},
  year = {2002},
  volume = {55},
  number = {22},
  pages = {1217--1231},
  note = {Publication status: Published}
}

@article{KirschD2001ISA100Assurance,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn},
  title = {ISA 100 Assurance Engagements --- Inhalt und Bedeutung des neuen Rahmenkonzeptes der internationalen Prüfungsgrundsätze –},
  journal = {WPg},
  year = {2001},
  volume = {54},
  number = {8},
  pages = {425--434},
  note = {Publication status: Published}
}

@article{Kirsch1996International,
  author = {Hans-Jürgen Kirsch},
  title = {International Accounting Standards},
  journal = {WiSt},
  year = {1996},
  volume = {25},
  pages = {581--582},
  note = {Publication status: Published}
}

@article{KirschK1996KritischeUEberlegungen,
  author = {Hans-Jürgen Kirsch and Clemens Krause},
  title = {Kritische Überlegungen zur Discounted Cash Flow-Methode},
  journal = {ZfB (ZfB)},
  year = {1996},
  volume = {66},
  number = {7},
  pages = {793--812},
  note = {Publication status: Published}
}

@article{Kirsch1995DieAnwendung,
  author = {Hans-Jürgen Kirsch},
  title = {Die "Anwendung" von IAS in Konzernabschlüssen deutscher Mutterunternehmen},
  journal = {DB},
  year = {1995},
  volume = {48},
  pages = {1773--1778},
  note = {Publication status: Published}
}

@incollection{BaetgeDPW2023317HGBGegenstand,
  author = {Jörg Baetge and Peter Dittmar and Michael Plömpel and Christian Weber},
  title = {§ 317 HGB Gegenstand und Umfang der Prüfung},
  booktitle = {Handbuch der Rechnungslegung --- Einzelabschluss, Kommentar zur Bilanzierung und Prüfung},
  pages = {1--225},
  editor = {Karlheinz Küting and Norbert Pfitzer and Claus-Peter Weber},
  year = {2023},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschB2023300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Ann Kristin Borchert},
  title = {§ 300 HGB Konsolidierungsgrundsätze Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--24},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2023},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschL2023299HGBStichtag,
  author = {Hans-Jürgen Kirsch and Simon Lücht},
  title = {§ 299 HGB Stichtag für die Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2023},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschN2022IAS41Landwirtschaft,
  author = {Hans-Jürgen Kirsch and Moritz Nonnast},
  title = {IAS 41 --- Landwirtschaft (Agriculture)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--39},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2022},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{EweltKnauerH2021IFRS16Leasingverhaeltnisse,
  author = {Corinna Ewelt-Knauer and Julian Höbener},
  title = {IFRS 16 --- Leasingverhältnisse (Leases)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--176},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2021},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschH2021Rechnungslegung,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Rechnungslegung im Einzelabschluss},
  booktitle = {Bilanzrecht},
  pages = {1--106},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2021},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschH2021Konzernlagebericht,
  author = {Hans-Jürgen Kirsch and Jonas Höfer},
  title = {Konzernlagebericht --- die zweite Säule der Unternehmensberichterstattung},
  booktitle = {Handbuch Unternehmensberichterstattung. Regulatorische Anforderungen --- Entwicklungstendenzen --- Perspektiven der Stakeholder},
  pages = {49--71},
  editor = {Isabel {von Keitz} and Inge Wulf and Clemens Pelster},
  year = {2021},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KirschP2021Herausforderungen,
  author = {Hans-Jürgen Kirsch and Philipp Pferdmenges},
  title = {Herausforderungen bei der Bilanzierung von belastenden Verträgen nach IAS 37},
  booktitle = {Corporate Governance, Rechenschaft und Abschlussprüfung. Festschrift für Hans-Joachim Böcking zum 65. Geburtstag},
  pages = {593--603},
  editor = {Andreas Dutzi and Marius Gros and Karsten Nowak and Bernd Roese},
  year = {2021},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{BaetgeRGH2020IAS34Zwischenberichterstattung,
  author = {Jörg Baetge and Andrea Rolvering and Fabian Graupe and Jonas Höfer},
  title = {IAS 34 Zwischenberichterstattung (Interim Financial Reporting)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--68},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeVKVW2020IAS38Immaterielle,
  author = {Jörg Baetge and Isabel {von Keitz} and Fabian {von Wieding}},
  title = {IAS 38 Immaterielle Vermögenswerte (Intangible Assets)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--107},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{HoembergKW2020250HGBRechnungsabgrenzungsposten,
  author = {Reinhold Hömberg and Michael König and Christian Weber},
  title = {§ 250 HGB Rechnungsabgrenzungsposten},
  booktitle = {Bilanzrecht},
  pages = {1--25},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschBHP2020IFRS11Gemeinschaftliche,
  author = {Hans-Jürgen Kirsch and Eva Bracht and Thomas Harzheim and Philipp Pferdmenges},
  title = {IFRS 11 Gemeinschaftliche Vereinbarungen (Joint Arrangements)},
  booktitle = {Rechnungslegung nach IFRS},
  pages = {1--64},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2020},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschH2020Erfolgsneutrale,
  author = {Hans-Jürgen Kirsch and Julian Höbener},
  title = {Erfolgsneutrale Schuldenkonsolidierung im Rahmen der Equity-Methode},
  booktitle = {Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach. Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS},
  pages = {355--367},
  editor = {Jens Freiberg},
  year = {2020},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KirschKH2020256aHGBWaehrungsumrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Julian Höbener},
  title = {§ 256a HGB Währungsumrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHS2020242HGBPflicht,
  author = {Hans-Jürgen Kirsch and Sonja Harms and Daniel Siegel},
  title = {§ 242 HGB Pflicht zur Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--19},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2020},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{BaetgeBD2019320HGBVorlagepflicht,
  author = {Jörg Baetge and Tobias Brembt and Yannic Dust},
  title = {§ 320 HGB --- "Vorlagepflicht. Auskunftsrecht"},
  booktitle = {Handbuch der Rechnungslegung --- Einzelabschluss},
  pages = {1--22},
  editor = {Karlheinz Küting and Claus-Peter Weber},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeKWBW2019KapitelII,
  author = {Jörg Baetge and Hans-Jürgen Kirsch and Peter Wollmert and Peter Brüggemann and Oliver Wätjen},
  title = {Kapitel II: Grundlagen der Rechnungslegung nach IFRS},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--61},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@incollection{KirschKDGVW2019IFRS13Bewertung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder and Florian Gallasch and Fabian {von Wieding}},
  title = {IFRS 13 Bewertung zum beizulegenden Zeitwert (Fair Value Measurement)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--109},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@incollection{KirschKF2019308aHGBUmrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Marcel Faber},
  title = {§ 308a HGB Umrechnung von auf fremde Währung lautenden Abschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--42},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2019},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschNM2019B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen and Huter Michael},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--44},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2019},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschW2019DieBestimmung,
  author = {Hans-Jürgen Kirsch and Dennis Wege},
  title = {Die Bestimmung des Betafaktors von KMU beim Delisting nach § 39 BörsG},
  booktitle = {Unternehmensbewertung --- Festschrift für Bernhard Großfeld zum 85. Geburtstag},
  pages = {217--228},
  editor = {Wolf A. Tönnes},
  year = {2019},
  publisher = {C.F. Müller},
  address = {Heidelberg},
  isbn = {987-3-8114-46113},
  note = {Publication status: Published}
}

@incollection{KretschikSW2019KapitelIV,
  author = {Klaus Kretschik and Wolfgang Sawazki and Dennis Wege},
  title = {Kapitel IV: IFRS und Finanzanalyse},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--73},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2019},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-4246-6},
  note = {Publication status: Published}
}

@incollection{BaetgeGH2018IAS28Anteile,
  author = {Jörg Baetge and Fabian Graupe and Julian Höbener},
  title = {IAS 28 Anteile an assoziierten Unternehmen und Gemeinschaftsunternehmen (Investments in Associates and Joint Ventures)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--86},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2018},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgePG2018Einfuehrung,
  author = {Jörg Baetge and Alois Panzer and Katharina Großelfinger},
  title = {Einführung (C. Abschlussprüfung)},
  booktitle = {Bilanzrecht},
  pages = {1--28},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschBVW2018243HGBAufstellungsgrundsatz,
  author = {Hans Jürgen Kirsch and Ingo Brötzmann and Fabian {von Wieding}},
  title = {§ 243 HGB --- Aufstellungsgrundsatz},
  booktitle = {Bilanzrecht},
  pages = {21--35},
  editor = {Jörg Baetge and Hans Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschBW2018243HGBAufstellungsgrundsatz,
  author = {Hans-Jürgen Kirsch and Ingo Brötzmann and Oliver Wätjen},
  title = {§ 243 HGB --- Aufstellungsgrundsatz},
  booktitle = {Bilanzrecht},
  pages = {1--21},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2018},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKH2018B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--26},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2018},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKH2018B510Inhalt,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck´sches Handbuch der Rechnungslegung},
  pages = {1--94},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2018},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKH2017KapitelXII,
  author = {Hans Jürgen Kirsch and Christoph König and Michael Huter},
  title = {Kapitel XII: Der Konzernlagebericht für IFRS-Anwender},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--76},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschD2017309HGBBehandlung,
  author = {Hans-Jürgen Kirsch and Philipp Dollereder},
  title = {§ 309 HGB Behandlung des Unterschiedsbetrags},
  booktitle = {Bilanzrecht},
  pages = {1--47},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2017307HGBAnteile,
  author = {Hans-Jürgen Kirsch and Frederik Engelke},
  title = {§ 307 HGB Anteile anderer Gesellschafter},
  booktitle = {Bilanzrecht},
  pages = {1--51},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Frederik Engelke},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte H. Kapitalkonsolidierung im mehrstufigen Konzern, I. Kapitalkonsolidierung bei konzerninternen Verschmelzungen, J. Kapitalkonsolidierung bei konzerninternen Spaltungen und K. Sanktionen)},
  booktitle = {Bilanzrecht},
  pages = {114--156},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschGH2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt F. Folgekonsolidierung nach der Erwerbsmethode, Unterabschnitt IV.)},
  booktitle = {Bilanzrecht},
  pages = {92--104},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHJE2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Christian Heidemann and Martin Jonas and Frederik Engelke},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte A. Gegenstand und Bedeutung und B. Verrechnung der Anteile an den einbezogenen Tochterunternehmen mit dem entsprechenden Eigenkapital)},
  booktitle = {Bilanzrecht},
  pages = {10--58},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHF2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Matthias Hendler and Marcel Faber},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 2: Regelungen des IASB)},
  booktitle = {Bilanzrecht},
  pages = {157--188},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKJD2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Thomas Klaholz and Martin Jonas and Philipp Dollereder},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt F. Folgekonsolidierung nach der Erwerbsmethode, Unterabschnitte I. --- III.)},
  booktitle = {Bilanzrecht},
  pages = {73--92},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschPF2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Cord Prigge and Alexander Flügel},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitte C. Zeitpunkt der zu verrechnenden Wertansätze, D. Ausweis und Erläuterung des Unterschiedsbetrages und E. Behandlung von eigenen Anteilen des Mutterunternehmens und von Rückbeteiligungen am Mutterunternehmen)},
  booktitle = {Bilanzrecht},
  pages = {58--73},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschU2017DerEinbezug,
  author = {Hans-Jürgen Kirsch and Fabian Umseher},
  title = {Der Einbezug von Verwaltungskosten in die Herstellungskosten nach HGB und IFRS},
  booktitle = {Controlling. Konzeptionen --- Instrumente --- Anwendungen},
  pages = {113--126},
  editor = {Andreas Hoffjan and Thorsten Knauer and Andreas Wömpener},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschZGH2017301HGBKapitalkonsolidierung,
  author = {Hans-Jürgen Kirsch and Henning Zülch and Nils Gimpel-Henning},
  title = {§ 301 HGB Kapitalkonsolidierung (Teil 1: HGB, Abschnitt G. Übergangs- und Endkonsolidierung)},
  booktitle = {Bilanzrecht},
  pages = {104--114},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2017},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{PiesbergenGU2017IFRIC12Dienstleistungskonzessionsvereinbarungen,
  author = {Christoph Piesbergen and Silvia Geberth and Fabian Umseher},
  title = {IFRIC 12 Dienstleistungskonzessionsvereinbarungen (Service Concession Arrangements)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--34},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2017},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{HoembergKG2016248HGBBilanzierungsverbote,
  author = {Reinhold Hömberg and Michael König and Florian Gallasch},
  title = {§ 248 HGB Bilanzierungsverbote und -wahlrechte},
  booktitle = {Bilanzrecht},
  pages = {1--40},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2016},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKH2016B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--20},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2016},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschKH2016B510Inhalt,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann and Michael Huter},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--78},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2016},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2016KapitelXII,
  author = {Hans-Jürgen Kirsch and Christoph König},
  title = {Kapitel XII: Der Konzernlagebericht für IFRS-Anwender},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--56},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2016},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschEK2015275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--64},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2015276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2015277HGBVorschriften,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {§ 277 HGB Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2015},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschW2015Bilanzpolitische,
  author = {Hans-Jürgen Kirsch and Stephen Weich},
  title = {Bilanzpolitische Maßnahmen zur Einhaltung definierter Financial Covenants},
  booktitle = {Jahrbuch für Controlling und Rechnungswesen 2015},
  pages = {323--346},
  editor = {Birgit Feldbauer-Durstmüller and Otto Janschek},
  year = {2015},
  publisher = {LexisNexis ARD ORAC},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{FrankenK2014Besonderheiten,
  author = {Lars Franken and Peter Koelen},
  title = {Besonderheiten bei der Bewertung von Personenhandelsgesellschaften},
  booktitle = {Praxishandbuch der Unternehmensbewertung},
  edition = {6.},
  pages = {1007--1024},
  editor = {Volker Peemöller},
  year = {2014},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KirschD2014DieAbbildung,
  author = {Hans-Jürgen Kirsch and Dominik Dettenrieder},
  title = {Die Abbildung von Risiken und Chancen in der Finanzberichterstattung},
  booktitle = {Praxis des Risikomanagements: Moderne Instrumente in der Unternehmenssteuerung},
  edition = {1.},
  pages = {87--121},
  editor = {Thomas Knoll and Beate Degen},
  year = {2014},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  isbn = {978-3-7910-3133-0},
  note = {Publication status: Published}
}

@incollection{KirschGH2014Immaterielle,
  author = {Hans-Jürgen Kirsch and Nils Gimpel-Henning},
  title = {Immaterielle Vermögensgegenstände im deutschen Rechnungswesen},
  booktitle = {Die Modernisierung des deutschen Rechnungswesens},
  pages = {109--136},
  editor = {Hiroaki Satoh and Jörg Baetge},
  year = {2014},
  publisher = {},
  address = {Tokyo},
  note = {Publication status: Published}
}

@incollection{KirschKDG2014IFRS13,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder and Florian Gallasch},
  title = {IFRS 13},
  booktitle = {Rechnungslegung nach IFRS},
  pages = {1--93},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2014},
  publisher = {Schäffer-Poeschel},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschN2014B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--30},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2014},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschS2014DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Lena Schoo},
  title = {Die Bilanzierung von Vertragserlangungskosten nach dem Revenue-Recognition-Projekt im Vergleich zu den bestehenden Regelungen der IFRS},
  booktitle = {Jahrbuch für Controlling und Rechnungslegung 2014},
  pages = {249--268},
  editor = {Gerhard Scheicht},
  year = {2014},
  publisher = {LexisNexis ARD ORAC},
  address = {Wien},
  note = {Publication status: Published}
}

@incollection{KirschHO2013DerIFRSKonzernabschluss,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann and Alexander Olbrich},
  title = {Der IFRS-Konzernabschluss als Informationsinstrument für den Bankenaufsichtsrat},
  booktitle = {Handbuch Aufsichts- und Verwaltungsräte in Kreditinstituten. Rechtlicher Rahmen --- Betriebswirtschaftliche Herausforderungen --- Best Practices},
  pages = {687--707},
  editor = {Reinhold Hölscher and Thomas Altenhain},
  year = {2013},
  publisher = {ESV},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{KirschMGH2013325HGBExkurs,
  author = {Hans-Jürgen Kirsch and Dirk Meth and Nils Gimpel-Henning},
  title = {§ 325 HGB Exkurs: Zwischenberichterstattung},
  booktitle = {Bilanzrecht},
  pages = {30--54},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß},
  address = {Bonn},
  note = {Publication status: Published}
}

@incollection{KirschSEK2013275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt-Knauer},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--64},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSEK2013276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt-Knauer},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2013},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{BaetgeMO2012DerGeschaeftsbericht,
  author = {Jörg Baetge and Markus May and Tatjana Oberdörster},
  title = {Der Geschäftsbericht --- alles andere als die Visitenkarte des Unternehmens},
  booktitle = {Transparenzrating. Wege zur effizienten Analyse und Bewertung der Rechnungslegung von Unternehmen},
  pages = {59--74},
  editor = {Oliver Everling and Peter Schaub and Rolf Stephan},
  year = {2012},
  publisher = {Gabler Verlag},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012274HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 274 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{EberhartingerPS2012306HGBLatente,
  author = {Eva Eberhartinger and Christiane Pott and Daniel Siegel},
  title = {§ 306 HGB Latente Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--22},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{FrankenK2012Besonderheiten,
  author = {Lars Franken and Peter Koelen},
  title = {Besonderheiten bei der Bewertung von Personenhandelsgesellschaften},
  booktitle = {Praxishandbuch der Unternehmensbewertung},
  edition = {5.},
  pages = {815--833},
  editor = {Volker Peemöller},
  year = {2012},
  publisher = {NWB Verlag},
  address = {Herne},
  note = {Publication status: Published}
}

@incollection{KirschDG2012308HGBEinheitliche,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn and Florian Gallasch},
  title = {§ 308 HGB Einheitliche Bewertung},
  booktitle = {Bilanzrecht},
  pages = {1--21},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschDK2012308aHGBUmrechnung,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn and Kathrin Köhling},
  title = {§ 308a HGB Umrechnung von auf fremde Währung lautenden Abschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--36},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHD2012300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Lars Hepers and Dominik Dettenrieder},
  title = {§ 300 HGB Konsolidierungsgrundsätze. Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--19},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {Stollfuß},
  address = {Bonn},
  note = {Publication status: Published}
}

@incollection{KirschHEK2012BKonzernrechnungslegung,
  author = {Hans-Jürgen Kirsch and Lars Hepers and Corinna Ewelt-Knauer},
  title = {B. Konzernrechnungslegung},
  booktitle = {Bilanzrecht},
  pages = {1--38},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschK2012256aHGBWaehrungsumrechnung,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling},
  title = {§ 256a HGB Währungsumrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2012},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschKD2011IFRS13,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling and Dominik Dettenrieder},
  title = {IFRS 13},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--69},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2011},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschK2011DerAnsatzzeitpunkt,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {Der Ansatzzeitpunkt für selbsterstelltes immaterielles Anlagevermögen},
  booktitle = {Jahrbuch für Wirtschaftsprüfung, Interne Revision und Unternehmensberatung},
  pages = {61--72},
  editor = {Wolfgang Lück},
  year = {2011},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschB2010291HGBBefreiende,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 291 HGB Befreiende Wirkung von EU/EWR-Konzernabschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2010292HGBRechtsverordnungsermaechtigung,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 292 HGB Rechtsverordnungsermächtigung für befreiende Konzernabschlüsse und Konzernlageberichte},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschEK2010Ergaenzungskommentierung,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt-Knauer},
  title = {Ergänzungskommentierung zu IAS 17},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--33},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2010},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschK2010Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {B 500},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2010InhaltDesLageberichts,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {B 510},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschN2010B605Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 605 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--30},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschN2010B520Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 520 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--20},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2010},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{VonKeitzE2010290HGBPflicht,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {§ 290 HGB Pflicht zur Aufstellung},
  booktitle = {Bilanzrecht},
  pages = {1--41},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{VonKeitzE2010296HGBVerzicht,
  author = {Isabel {von Keitz} and Corinna Ewelt},
  title = {§ 296 HGB Verzicht auf die Einbeziehung},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2010},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2009293HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 293 HGB Größenabhängige Befreiungen},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschH2009UEbergangsregelungen,
  author = {Hans-Jürgen Kirsch and Tim Hoffmann},
  title = {Übergangsregelungen zum Bilanzrechtsmodernisierungsgesetz},
  booktitle = {Bilanzrecht},
  pages = {1--6},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschK2009IAS10Ereignisse,
  author = {Hans-Jürgen Kirsch and Peter Koelen},
  title = {IAS 10 --- Ereignisse nach dem Bilanzstichtag},
  booktitle = {Münchener Kommentar zum Bilanzrecht},
  pages = {1--25},
  editor = {Joachim Hennrichs and Detlef Kleindieck and Christoph Watrin},
  year = {2009},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2009Auswirkungen,
  author = {Hans-Jürgen Kirsch and Kathrin Köhling},
  title = {Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf die Konzernrechnungslegung und Abschlussprüfung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--66},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009277HGBVorschriften,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 277 HGB Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschSE2009278HGBSteuern,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke and Corinna Ewelt},
  title = {§ 278 HGB Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2009},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{BaetgeH2008Kuenstliche,
  author = {Jörg Baetge and Tobias Henning},
  title = {Künstliche Neuronale Netze in der Jahresabschlussanalyse},
  booktitle = {Quo vadis Wirtschaftsinformatik? --- Festschrift für Prof. Gerhard F. Knolmayer zum 60. Geburtstag},
  pages = {265--282},
  editor = {Reinhard Jung and Thomas Myrach},
  year = {2008},
  publisher = {Gabler Verlag},
  address = {Münster},
  isbn = {3834911453},
  note = {Publication status: Published}
}

@incollection{KirschB2008291HGBBefreiende,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 291 HGB Befreiende Wirkung von EU/EWR-Konzernabschlüssen},
  booktitle = {Bilanzrecht},
  pages = {1--18},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2008292HGBRechtsverordnungsermaechtigung,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 292 HGB Rechtsverordnungsermächtigung für befreiende Konzernabschlüsse und Konzernlageberichte},
  booktitle = {Bilanzrecht},
  pages = {1--17},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB2008293HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Christoph Berentzen},
  title = {§ 293 HGB Größenabhängige Befreiungen},
  booktitle = {Bilanzrecht},
  pages = {1--14},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2008},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschE2008DieKonvergenz,
  author = {Hans-Jürgen Kirsch and Corinna Ewelt},
  title = {Die Konvergenz von internem und externem Rechnungswesen: Vereinfachung und Qualitätssteigerung durch Vereinheitlichung},
  booktitle = {Einfachheit in Wirtschaftsinformatik und Controlling. Festschrift für Heinz Lothar Grob},
  pages = {307--320},
  editor = {Jan {vom Brocke} and Jörg Becker},
  year = {2008},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2008Pensionsrueckstellungen,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {Pensionsrückstellungen nach IFRS --- Eine kritische Analyse der Bilanzierung versicherungsmathematischer Gewinne und Verluste},
  booktitle = {Controlling und Rechnungslegung. Aktuelle Entwicklungen in Wissenschaft und Praxis},
  pages = {439--454},
  editor = {Carl-Christian Freidank and Stefan Müller and Inge Wulf},
  year = {2008},
  publisher = {},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{KirschK2008IAS15Auswirkungen,
  author = {Hans-Jürgen Kirsch and Lüder Kurz},
  title = {IAS 15 Auswirkungen von Preisänderungen auf den Jahresabschluss (Information Reflecting the Effects of Changing Prices)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2.},
  pages = {1--4},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2008},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschS2008PruefungDer,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Prüfung der Chancen- und Risikoberichterstattung im Lagebericht},
  booktitle = {Corporate Governance und Interne Revision --- Handbuch für die Neuausrichtung des Internal Auditings},
  pages = {337--350},
  editor = {Carl-Christian Freidank and Volker H. Peemöller},
  year = {2008},
  publisher = {},
  address = {Berlin},
  note = {Publication status: Published}
}

@incollection{Kirsch2007DieObjektivierung,
  author = {Hans-Jürgen Kirsch},
  title = {Die Objektivierung künftiger Zahlungsströme bei einer Bewertung nach IFRS},
  booktitle = {Rechnungslegung und Wirtschaftsprüfung. Festschrift zum 70. Geburtstag von Jörg Baetge},
  pages = {359--380},
  editor = {Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2007},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{KirschK2007IFRSRechnungslegung,
  author = {Hans-Jürgen Kirsch and Peter Koelen},
  title = {IFRS-Rechnungslegung und Unternehmensbewertung --- Möglichkeiten und Grenzen für Ersteller und Analysten},
  booktitle = {IFRS-Management --- Interessenschutz auf dem Prüfstand --- Treffsichere Unternehmensbeurteilung --- Konsequenzen für das Management},
  pages = {279--301},
  editor = {Reinhard Heyd and Isabel {von Keitz}},
  year = {2007},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2007B500Grundlagen,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {B 500 Grundlagen der Lageberichterstattung},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--18},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and Eberhard Scheffler},
  year = {2007},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschK2007B510Inhalt,
  author = {Hans-Jürgen Kirsch and Hannes Köhrmann},
  title = {B 510 Inhalt des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--58},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and  Scheffler
Eberhard},
  year = {2007},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{KirschN2007B520Pruefung,
  author = {Hans-Jürgen Kirsch and Sebastian Nimwegen},
  title = {B 520 Prüfung des Lageberichts},
  booktitle = {Beck'sches Handbuch der Rechnungslegung},
  pages = {1--20},
  editor = {Hans-Joachim Böcking and Edgar Castan and Gerd Heymann and Norbert Pfitzer and  Scheffler
Eberhard},
  year = {2007},
  publisher = {C. H. Beck},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kirsch2005UmsetzungDer,
  author = {Hans-Jürgen Kirsch},
  title = {Umsetzung der Fair Value-Richtlinie in Deutschland},
  booktitle = {Fair Value. Bewertung in Rechnungswesen, Controlling und Finanzwirtschaft},
  pages = {129--154},
  editor = {Hartmut Bieg and Reinhard Heyd},
  year = {2005},
  publisher = {},
  address = {München},
  note = {Publication status: Published}
}

@incollection{Kirsch2005DieUmsetzung,
  author = {Hans-Jürgen Kirsch},
  title = {Die Umsetzung der Fair Value-Richtlinie},
  booktitle = {Anpassung des deutschen Bilanzrechts an internationale Standards. Bilanzrechtsreformgesetz und Bilanzkontrollgesetz},
  pages = {11--33},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch},
  year = {2005},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{KirschS2004ZumEinfluss,
  author = {Hans-Jürgen Kirsch and Leif Steinhauer},
  title = {Zum Einfluss der internationalen Rechnungslegung auf das Controlling},
  booktitle = {Corporate Governance und Controlling},
  pages = {169--190},
  editor = {Carl-Christian Freidank},
  year = {2004},
  publisher = {},
  address = {Heidelberg},
  note = {Publication status: Published}
}

@incollection{KirschD2003AktuelleEntwicklungen,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn},
  title = {Aktuelle Entwicklungen der internationalen Rechnungslegung --- Implikationen für das Corporate Finance},
  booktitle = {Ganzheitliches Corporate Finance Management},
  pages = {157--176},
  editor = {Klaus-Peter Wiedmann and Carsten Heckemüller},
  year = {2003},
  publisher = {},
  address = {Wiesbaden},
  note = {Publication status: Published}
}

@incollection{KirschS2003DasTransparenz,
  author = {Hans-Jürgen Kirsch and Alexander Scheele},
  title = {Das Transparenz- und Publizitätsgesetz},
  booktitle = {Kommentar zum Bilanzrecht},
  pages = {Aktuelles},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2003},
  publisher = {},
  address = {Bonn},
  note = {Publication status: Published}
}

@incollection{Kirsch2002IAS17Bilanzierung,
  author = {Hans-Jürgen Kirsch},
  title = {IAS 17 Bilanzierung von Leasingverhältnissen (Accounting for Leases)},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--46},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2002},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kirsch2002IAS15Auswirkungen,
  author = {Hans-Jürgen Kirsch},
  title = {IAS 15 Auswirkungen von Preisänderungen auf den Jahresabschluß (Information Reflecting the Effects of Changing Prices)},
  booktitle = {Rechnungslegung nach International Accounting Standards},
  edition = {2.},
  pages = {1--12},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2002},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschB2002DieErteilung,
  author = {Hans-Jürgen Kirsch and Jörg Baetge},
  title = {Die Erteilung eines Bestätigungsvermerks für einen IAS-Abschluß},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--20},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2002},
  publisher = {},
  note = {Publication status: Published}
}

@incollection{KirschB2002Kapitel4Grundsaetze,
  author = {Hans-Jürgen Kirsch and Jörg Baetge},
  title = {Kapitel 4: Grundsätze ordnungsmäßiger Buchführung},
  booktitle = {Handbuch der Rechnungslegung. Kommentar zur Bilanzierung und Prüfung},
  edition = {5},
  pages = {1--44},
  editor = {Karlheinz Küting and Claus-Peter Weber},
  year = {2002},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschBW2002Erstmalige,
  author = {Hans-Jürgen Kirsch and Jörg Baetge and Peter Wollmert},
  title = {Erstmalige Aufstellung von IAS-Abschlüssen},
  booktitle = {Rechnungslegung nach IFRS},
  edition = {2},
  pages = {1--30},
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  year = {2002},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschD2002308HGBEinheitliche,
  author = {Hans-Jürgen Kirsch and Matthias Dohrn},
  title = {§ 308 HGB Einheitliche Bewertung},
  booktitle = {Bilanzrecht},
  pages = {1--41},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschH2002Konzernrechnungslegung,
  author = {Hans-Jürgen Kirsch and Lars Hepers},
  title = {Konzernrechnungslegung (Einführung, Teil B)},
  booktitle = {Bilanzrecht},
  pages = {1--38},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschHD2002300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Lars Hepers and Dominik Dettenrieder},
  title = {§ 300 HGB Konsolidierungsgrundsätze Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--19},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschS2002275HGBGliederung,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke},
  title = {§ 275 HGB Gliederung},
  booktitle = {Bilanzrecht},
  pages = {1--69},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschS2002276HGBGroessenabhaengige,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke},
  title = {§ 276 HGB Größenabhängige Erleichterungen},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschS2002277HGBVorschriften,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke},
  title = {§ 277 HGB Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung},
  booktitle = {Bilanzrecht},
  pages = {1--15},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschS2002278HGBSteuern,
  author = {Hans-Jürgen Kirsch and Kirsten Siefke},
  title = {§ 278 HGB Steuern},
  booktitle = {Bilanzrecht},
  pages = {1--4},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@incollection{KirschB1998297HGBInhalt,
  author = {Hans-Jürgen Kirsch and Jörg Baetge},
  title = {§ 297 HGB Inhalt},
  booktitle = {Handbuch der Konzernrechnungslegung, Kommentar zur Bilanzierung und Prüfung},
  edition = {2},
  pages = {1063--1092},
  volume = {II},
  editor = {Karlheinz Küting and Claus-Peter Weber},
  year = {1998},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kirsch1997Erwartungsluecke,
  author = {Hans-Jürgen Kirsch},
  title = {Erwartungslücke und Bestätigungsvermerk},
  booktitle = {Jahresabschluß und Jahresabschlußprüfung. Festschrift zum 60. Geburtstag von Jörg Baetge},
  pages = {955--980},
  editor = {Thomas R. Fischer and Reinhold Hömberg},
  year = {1997},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{Kirsch1997IAS15Auswirkung,
  author = {Hans-Jürgen Kirsch},
  title = {IAS 15 Auswirkung von Preisänderungen auf den Jahresabschluß (Information Reflecting the Effects of Changing Prices)},
  booktitle = {Rechnungslegung nach International Accounting Standards},
  edition = {1.},
  pages = {513--522},
  editor = {Jörg Baetge},
  year = {1997},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{Kirsch1997IAS17Bilanzierung,
  author = {Hans-Jürgen Kirsch},
  title = {IAS 17 Bilanzierung von Leasingverhältnissen (Accounting of Leases)},
  booktitle = {Rechnungslegung nach International Accounting Standards},
  edition = {1.},
  pages = {549--589},
  editor = {Jörg Baetge},
  year = {1997},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschB1997DieErteilung,
  author = {Hans-Jürgen Kirsch and Jörg Baetge},
  title = {Die Erteilung eines Bestätigungsvermerks für einen IAS-Abschluß},
  booktitle = {Rechnungslegung nach International Accounting Standards},
  edition = {1.},
  pages = {99--111},
  editor = {Jörg Baetge},
  year = {1997},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschBW1997Erstmalige,
  author = {Hans-Jürgen Kirsch and Jörg Baetge and Peter Wollmert},
  title = {Erstmalige Aufstellung von IAS-Abschlüssen},
  booktitle = {Rechnungslegung nach International Accounting Standards},
  edition = {1.},
  pages = {71--80},
  editor = {Jörg Baetge},
  year = {1997},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{KirschB1995Grundsaetze,
  author = {Hans-Jürgen Kirsch and Jörg Baetge},
  title = {Grundsätze ordnungsmäßiger Buchführung},
  booktitle = {Handbuch der Rechnungslegung. Kommentar zur Bilanzierung und Prüfung},
  edition = {4.},
  pages = {135--173},
  volume = {Ia},
  editor = {Karlheinz Küting and Claus-Peter Weber},
  year = {1995},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@incollection{BaetgeK1990Grundlagen,
  author = {Jörg Baetge and Hans-Jürgen Kirsch},
  title = {Grundlagen der Konzernrechnungslegung},
  booktitle = {Konzernrechnungslegung und -prüfung},
  pages = {1--34},
  editor = {Jörg Baetge},
  year = {1990},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@incollection{BaetgeK1989AktuelleProbleme,
  author = {Jörg Baetge and Hans-Jürgen Kirsch},
  title = {Aktuelle Probleme des Bilanzrichtlinien-Gesetzes},
  booktitle = {Bilanzierung und Bilanzpolitik},
  pages = {331--362},
  editor = {Jörg Baetge},
  year = {1989},
  publisher = {},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@inproceedings{BackhausKR2014FuturePerspectives,
  author = {Klaus Backhaus and Hans-Jürgen Kirsch and Christina Rossinelli},
  title = {Future Perspectives on the Auditing Profession --- A Scenario Analysis},
  booktitle = {Proceedings of the World Congress of Accountants 2014},
  pages = {104--118},
  editor = {Federation of Accountants International},
  year = {2014},
  address = {Rom, Italien},
  url = {http://www.wcoa2014rome.com/media/Book-WCOA2014.pdf},
  note = {Publication status: Published}
}

@book{KirschT2007Rechnungslegung,
  editor = {Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Rechnungslegung und Wirtschaftsprüfung. Festschrift zum 70. Geburtstag von Jörg Baetge},
  year = {2007},
  publisher = {IDW Verlag},
  address = {Düsseldorf},
  note = {Publication status: Published}
}

@book{BaetgeKT2002Bilanzrecht,
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzrecht},
  year = {2002},
  publisher = {},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@book{BaetgeWKOB2002Rechnungslegung,
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  title = {Rechnungslegung nach IFRS. Kommentar auf der Grundlage des deutschen Bilanzrechts},
  edition = {2},
  year = {2002},
  publisher = {},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@book{BaetgeKT2002Bilanzrecht,
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  title = {Bilanzrecht},
  year = {2002},
  publisher = {Stollfuß Medien},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}

@book{BaetgeWKOB2002Rechnungslegung,
  editor = {Jörg Baetge and Peter Wollmert and Hans-Jürgen Kirsch and Peter Oser and Stefan Bischof},
  title = {Rechnungslegung nach International Financial Reporting Standards},
  edition = {2.},
  year = {2002},
  publisher = {Schäffer-Poeschel Verlag},
  address = {Stuttgart},
  note = {Publication status: Published}
}

@techreport{MaijoorVMTHRSK2002TheDetermination,
  author = {Steven Maijoor and Ann Vanstraelen and Theodore J. Mock and Hun Tong Tan and Mahreen Hasan and Peter Roebuck and Roger Simnett and Hans-Jürgen Kirsch},
  title = {The Determination and Communication of Levels of Assurance Other than High},
  institution = {},
  editor = {Federation of Accountants (IFAC) International},
  year = {2002},
  address = {New York},
  note = {Publication status: Published}
}