@book{publication-7043, address={Z{\"u}rich}, author={Eberle, R and Frank, J and Schmitz, D and Teitler-Feinberg, E and Ziegerer, M and Z{\"o}beli, D}, editor={M{\"u}ller, Kaspar and Eberle, Reto}, isbn={978-3-286-34501-0}, pages=136, publisher={SKV}, title={Swiss GAAP FER 21: Rechnungslegung f{\"u}r gemeinn{\"u}tzige, soziale Nonprofit-Organisationen}, year=2011, }