@misc{GebhardtReichardtWittenbrink2002,
  author    = {G{\"u}nther Gebhardt and Rolf Reichardt and Carsten Wittenbrink},
  title     = {Accounting for financial instruments in the banking industry : [Version Juli 2002]},
  booktitle = {Universit{\"a}t Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance \& Accounting ; No. 95},
  number    = {Juli 2002},
  institution = {Wirtschaftswissenschaften},
  series    = {Working paper series / Johann-Wolfgang-Goethe-Universit{\"a}t Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance \& Accounting},
  number    = {95},
  type      = {workingpaper},
  pages     = {101},
  year        = {2002},
}