%0 Journal Article %A Mahdavi, Gholamhossein, Mohammadi, Saman %T Possibility of Implementing Accrual Basis in the Municipalities (A Case Study in the Municipalities of Fars and Kermanshah) %J Financial Accounting and Auditing Research %V 3 %N 11 %P 1-24 %D 2011 %R %U https://sanad.iau.ir/fa/Article/1073535