@book { Rechnungslegung,
    title = "Rechnungslegung",
    subtitle = "Grundlagen des handelsrechtlichen Jahresabschlusses",
    author = "Joachim {Krag} and Sascha {Mölls}",
    year = "2013",
    publisher = "Vahlen",
    address = "München, Deutschland",
    url = "https://vahlen.openpublishing.com/document/1219061"
}