Author,Title,Edition,Publisher,Year,Series,Number,ISBN,ISSN,URL "Lorensen, Leonard and American Institute of Certified Public Accountants",Illustrations of accounting for postretirement benefits other than pensions : a survey of the application of FASB statement no. 106,,American Institute of Certified Public Accountants,1993,Financial report survey,,0870511416,,https://cir.nii.ac.jp/crid/1130282272633660928