00730nam0-22002531i-450-990002640140403321000264014FED01000264014(Aleph)000264014FED0100026401420000920d1977----km-y0itay50------baENG<<A >>new look at accounting for pension costsHall,W-Landsittel,DHomewood (Illinois)Irwin1977Hall,William Delaney112223Landsittel,David L.ITUNINARICAUNIMARCBK9900026401404033217-2-18-RAs.i.ECAECANew look at accounting for pension costs425904UNINAING01