TY  - BOOK
AU  - Hicks Ernest L
TI  - Accounting for the cost of pension plans
T2  - American Institute of Certified Public Accountants, Accounting Research Study, 8
U1  - X:8F-9581, K5 
PY  - 1965///
CY  - New York
PB  - AICPA         
N1  - Bibliography: P  157-158; Appendix: p 93-156
ER  -