@incollection{WaderHeyd2022, 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 and Kahle, Holger and Mock, Sebastian and Sch{\"u}ppen, Matthias}, edition = {3. neu bearbeitete Auflage}, isbn = {978-3-504-25382-0}, doi = {10.9785/9783504388003}, institution = {ESB Business School}, pages = {1494 -- 1511}, year = {2022}, language = {de} }