@techreport{Gloeckner2009,
  type      = {Working Paper},
  author    = {Andreas Gl{\"o}ckner},
  title     = {\"Modernising\" commercial accounting law in Germany - effects on public sector accrual accounting? An analysis of the federal government legislation on the reform of the German Commercial Code},
  institution = {Deutsches Forschungsinstitut f{\"u}r {\"o}ffentliche Verwaltung},
  address   = {Speyer},
  url       = {https://nbn-resolving.org/urn:nbn:de:101:1-2009081186},
  pages     = {48},
  year      = {2009},
  abstract  = {\_},
  language  = {en}
}