@article{Knueppel2014,
  author    = {Mark Kn{\"u}ppel},
  title     = {Außerbilanzielle Korrekturen},
  journal   = {Handbuch der Bilanzierung online},
  editor    = {Rudolf Federmann and Heinz Kußmaul and Stefan M{\"u}ller},
  pages     = {Artikel HI 1380074},
  year      = {2014},
}