TULSIAN, P. C.; TRIPATHI, Aditya Prakash. Accounting Treatment for Derivatives: Issues and Challenges. Indian Journal of Finance, [S. l.], v. 3, n. 5, p. 19–23, 2009. Disponível em: https://indianjournalofentrepreneurship.com/index.php/IJF/article/view/71615. Acesso em: 5 oct. 2025.