@book{Koehrmann2009DieRechnungslegung,
  author = {Hannes Köhrmann},
  title = {Die Rechnungslegung kommunaler Gebietskörperschaften --- eine Analyse der Regelungen des NKF und der IPSAS},
  year = {2009},
  publisher = {EUL Verlag},
  address = {Lohmar/Köln},
  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}
}