@book { DieHandelsundSteuerbilanz,
    title = "Die Handels- und Steuerbilanz",
    author = "Matthias {Gehrke} and Anette {Renz}",
    year = "2020",
    publisher = "Vahlen",
    address = "München, Deutschland",
    url = "https://vahlen.openpublishing.com/document/1221367"
}