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			</name>
				<name type="personal">
				<namePart type="family">رامین</namePart>
				<namePart type="given">زراعتگری</namePart>
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				<dateIssued keyDate="yes" encoding="w3cdtf">2009</dateIssued>
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			<language>
				<languageTerm type="code" authority="iso639-2b">per</languageTerm>
			</language>
			<abstract></abstract>
			<relatedItem type="host">
			<titleInfo>
				<title>پیشرفت‌های حسابداری</title>
			</titleInfo>
			<originInfo>
				<publisher></publisher>
			</originInfo>
			<identifier type="issn">2008-9988</identifier>
			<part>
				<detail type="volume">
					<number>1</number>
					<caption>v.</caption>
				</detail>
				<detail type="issue">
				<number>1</number>
				<caption>no.</caption>
				</detail>
				<text type="year">2009</text>
				<extent unit="pages">
					<start>231</start>
					<end>262</end>
				</extent>
			</part>
			</relatedItem>
			<identifier type="uri">https://jaa.shirazu.ac.ir/article_3453_61f7881ec322d1999a0854ba8fc74973.pdf</identifier>
			<identifier type="doi">dx.doi.org/10.22099/jaa.2009.3453</identifier>
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