@incollection{von KeitzWollmertOseretal.2021,
  author    = {von Keitz, Isabel and Wollmert, Peter and Oser, Peter and Wader, Dominic},
  title     = {IAS 37 : R{\"u}ckstellungen, Eventualverbindlichkeiten und Eventualforderungen (Provisions, Contingent Liabilities and Contingent Assets)},
  booktitle = {Rechnungslegung nach IFRS : Kommentar auf der Grundlage des deutschen Bilanzrechts},
  volume    = {44. Erg{\"a}nzungslieferung},
  editor    = {Baetge, J{\"o}rg and Wollmert, Peter and Kirsch, Hans-J{\"u}rgen and Oser, Peter and Bischof, Stefan},
  edition   = {2. Aufl.},
  isbn      = {978-3-8202-2400-9},
  institution = {ESB Business School},
  pages     = {70},
  year      = {2021},
  language  = {de}
}