نیکومرام، هاشم و بهمن بنی مهد ) 9311 (. تئوری حسابداری )مقدمه ای بر تئوری های توصیفی(،
انتشارات دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران، چاپ اول، تابستان 9311 ، تهران.
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