00738nam0-22002531i-450-990002739880403321000273988FED01000273988(Aleph)000273988FED0100027398820000920d1977----km-y0itay50------baENG<<A >>new look at accounting for pension costs.by W. Hall and D. Landsittel.Homewood (Illinois)Irwin1977Hall,William Delaney112223Landsittel,David L.ITUNINARICAUNIMARCBK9900027398804033217-2-18s.i.ECAECANew look at accounting for pension costs425904UNINAING01