TY - RPRT U1 - Arbeitspapier A1 - Glöckner, Andreas T1 - "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 N2 - _ T3 - FÖV Discussion Papers - 51 Y1 - 2009 U6 - https://nbn-resolving.org/urn:nbn:de:101:1-2009081186 UN - https://nbn-resolving.org/urn:nbn:de:101:1-2009081186 SP - 48 S1 - 48 PB - Deutsches Forschungsinstitut für öffentliche Verwaltung CY - Speyer ER -