@incollection{HackerHolzmeier2018, author = {Bernd Hacker and Maximilian Holzmeier}, title = {Kommentierung zu \S\S 311 und 312}, booktitle = {Bilanzrecht-Kommentar}, edition = {1}, editor = {Dirk Hachmeister and Holger Kahle and Sebastian Mock and Matthias Sch{\"u}ppen}, year = {2018}, }