TY - BOOK AU - Spiceland,J.David AU - Sepe,James F. AU - Tomassini,Lawrence A. TI - Intermediate accounting SN - 0072401346 U1 - 657.044 PY - 2001/// CY - Boston PB - Irwin / McGraw-Hill KW - Intermediate accounting KW - Pensions; Income tax N2 - Business ER -