@book { GrundzgederHandelsundSteuerbilanz,
    title = "Grundzüge der Handels- und Steuerbilanz",
    author = "Holger {Kahle} and Nicolas {Kopp}",
    year = "2021",
    publisher = "Vahlen",
    address = "München, Deutschland",
    url = "https://vahlen.openpublishing.com/document/1221403"
}