Writer : پودینه، فرشته ؛ بهزادیان، فتاح ؛
Journal:حسابدار رسمی»زمستان 1397 - شماره 44 (8 page(s) - From 46 to 53 )
Dear user This article contains images that are not available in the text file, and if you download the text version, these images will not be downloaded. We suggest you to view the text version online before downloading.