Writer : زمانی دادانه، فؤاد ؛ اعتمادی، حسین ؛
Journal:حسابدار»آذر و دی 1400 - شماره 339 (15 page(s) - From 48 to 62 )
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.