RECOGNITION AND MEASUREMENT OF FORWARD AND FUTURES CONTRACTS UNDER IFRS 9 AND THEIR EFFECTS ON RISK MANAGEMENT AND FINANCIAL STATEMENTS. Center for Management Science Research, [S. l.], v. 4, n. 4, p. 206–224, 2026. Disponível em: https://cmsrjournal.com/index.php/Journal/article/view/905. Acesso em: 16 apr. 2026.