@incollection{WaderHeyd2018,
  author    = {Wader, Dominic and Heyd, Reinhard},
  title     = {\S 304 Behandlung der Zwischenergebnisse},
  booktitle = {Bilanzrecht Kommentar : Handelsbilanz, Steuerbilanz, Pr{\"u}fung, Offenlegung, Gesellschaftsrecht},
  editor    = {Hachmeister, Dirk},
  isbn      = {978-3-504-25376-9},
  institution = {ESB Business School},
  pages     = {1325 -- 1343},
  year      = {2018},
  language  = {de}
}