@article{
  author = {Mahdavi, Gholamhossein, Mohammadi, Saman},
  title = {Possibility of Implementing Accrual Basis in the Municipalities (A Case Study in the Municipalities of Fars and Kermanshah)},
  journal = {Financial Accounting and Auditing Research},
  year = {2011},
  volume = {3},
  number = {11},
  pages = {1-24},
  doi = {}
}