@article{KirschBK2026DieBilanzierung,
  author = {Hans-Jürgen Kirsch and Ann Kristin Borchert and David Krömer},
  title = {Die Bilanzierung agil entwickelter Software im IFRS-Abschluss am Beispiel Scrum},
  journal = {Zeitschrift für Internationale Rechnungslegung (IRZ)},
  year = {2026},
  volume = {21},
  number = {4},
  pages = {153--159},
  note = {Publication status: Published}
}

@article{KirschHB2024Bilanzierung,
  author = {Hans-Jürgen Kirsch and Jonas Höfer and Ann Kristin Borchert},
  title = {Bilanzierung von Schenkungen im IFRS-Abschluss},
  journal = {WPg},
  year = {2024},
  volume = {77},
  number = {12},
  pages = {640--647},
  note = {Publication status: Published}
}

@phdthesis{Borchert2025SoftwareAs,
  author = {Ann Kristin Borchert},
  title = {Software as a Service-Vereinbarungen im IFRS-Abschluss},
  school = {Universität Münster},
  series = {Münsterische Schriften zur Rechnungslegung und Wirtschaftsprüfung},
  volume = {11},
  year = {2025},
  address = {Hamburg},
  isbn = {978-3-339-14636-6},
  issn = {2700-5879},
  note = {Publication status: Published}
}

@incollection{KirschB2023300HGBKonsolidierungsgrundsaetze,
  author = {Hans-Jürgen Kirsch and Ann Kristin Borchert},
  title = {§ 300 HGB Konsolidierungsgrundsätze, Vollständigkeitsgebot},
  booktitle = {Bilanzrecht},
  pages = {1--23},
  editor = {Jörg Baetge and Hans-Jürgen Kirsch and Stefan Thiele},
  year = {2023},
  publisher = {Stollfuß},
  address = {Bonn/Berlin},
  note = {Publication status: Published}
}