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Die Bewertungsregeln nach IAS/IFRS
Wengel, Torsten, (2008)
Der Standardentwurf "Measurement of Liabilities in IAS 37" (ED/2010/1)
Fischer, Daniel T., (2010)
Options for resolving the "bad-asset problem"
Tomann, Horst, (1997)
Misclassifying cash flows from operations : intentional or not?
Lightstone, Karen, (2014)
Misclassifying cash flows from operations: intentional or not?