“RECOGNITION AND MEASUREMENT OF FORWARD AND FUTURES CONTRACTS UNDER IFRS 9 AND THEIR EFFECTS ON RISK MANAGEMENT AND FINANCIAL STATEMENTS”, cmsr, vol. 4, no. 4, pp. 206–224, Apr. 2026, Accessed: Apr. 16, 2026. [Online]. Available: https://cmsrjournal.com/index.php/Journal/article/view/905