@incollection{HackerHolzmeier2017, author = {Hacker, Bernd and Holzmeier, Maximilian}, title = {Kommentierung zu \S\S 311 und 312}, series = {Bilanzrecht-Kommentar}, booktitle = {Bilanzrecht-Kommentar}, editor = {Hachmeister, Dirk and Kahle, Holger and Mock, Sebastian and Sch{\"u}ppen, Matthias}, edition = {1}, publisher = {Verlag Dr. Otto Schmidt}, address = {K{\"o}ln}, publisher = {Technische Hochschule Rosenheim}, pages = {1481 -- 1530}, year = {2017}, language = {de} }