AHMED, Alim Al Ayub. Accounting for Derivatives under US GAAP and ASC 815: A Theoretical Approach to Financial Reporting. Kuala Lumpur, Malaysia: Warta Saya,2025. Disponível em: https://www.wartasaya.bdtopten.com/index.php/press/catalog/book/11. Acesso em: 6 apr. 2026.