TY  - BOOK
AU  - Hicks,Ernest L
ED  - American Institute of Certified Public Accountants.
TI  - Accounting for the cost of pension plans
T2  - Accounting research study no. 8
PY  - 1965///]
CY  - New York
PB  - American Institute of Certified Public Accountants
KW  - Old age pensions
KW  - Accounting
KW  - Local
ER  -