REINSTEIN, A.; LANDER, G. A Survey on Accounting for Derivatives and Other Financial Instruments. Journal of Business Strategies, Huntsville, Texas, v. 15, n. 2, p. 131–147, 1998. DOI: 10.54155/jbs.15.2.131-147. Disponível em: https://jbs-ojs-shsu.tdl.org/jbs/article/view/230. Acesso em: 26 sep. 2022.