@misc{GebhardtReichardtWittenbrink2003,
  author    = {G{\"u}nther Gebhardt and Rolf Reichardt and Carsten Wittenbrink},
  title     = {Financial instruments fair value accounting for (not against) the banking industry},
  booktitle = {Center for Financial Studies (Frankfurt am Main): CFS working paper series ; No. 2003,21},
  institution = {Center for Financial Studies (CFS)},
  series    = {CFS working paper series},
  number    = {2003, 21},
  type      = {workingpaper},
  year        = {2003},
}