%0 Book Section
%U https://doi.org/10.1515/9783899498462.115
%B Band 6 §§ 290-315a; Anhang IFRS
%B Großkommentar
%T § 297
%D 2011
%I De Gruyter
%C Berlin, Boston
%P 115-152
%R doi:10.1515/9783899498462.115
%@ 9783899498462
%[ 2026-05-06