@book{Kosiol.1981,
  address = {Stuttgart},
  author = {Kosiol, Erich and Bühler, Gudrun},
  interhash = {0bb16f0042c59a710f50023f7458dcd3},
  intrahash = {6b36c28b4d3aff412432301447fee258},
  isbn = {3791080180},
  publisher = {Poeschel},
  series = {Enzyklopädie der Betriebswirtschaftslehre},
  title = {Handwörterbuch des Rechnungswesens},
  volume = 3,
  year = 1981
}