TY - JOUR AU - Mahdavi, Gholamhossein AU - Mohammadi, Saman TI - Possibility of Implementing Accrual Basis in the Municipalities (A Case Study in the Municipalities of Fars and Kermanshah) JO - Financial Accounting and Auditing Research VL - 3 IS - 11 SP - 1 EP - 24 PY - 2011 DO - ER -