@incollection{2017:heckmann:empfehlung,
title = {Empfehlungen des IDW},
year = {2017},
note = {},
booktitle = {Der einheitliche Jahresabschluss gemeinnütziger Organisationen},
pages = {90--114},
edition = {1},
author = {Heckmann, Jonas},
publisher = {Nomos},
address = {Baden-Baden},
series = {},
volume = {}
}