@incollection{2017:heckmann:regelungsk, title = {Regelungskonzept}, year = {2017}, note = {}, booktitle = {Der einheitliche Jahresabschluss gemeinnütziger Organisationen}, pages = {231--292}, edition = {1}, author = {Heckmann, Jonas}, publisher = {Nomos}, address = {Baden-Baden}, series = {}, volume = {} }