KABLAN, A. Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements. International Journal of Finance & Banking Studies (2147-4486), [S. l.], v. 2, n. 2, p. 8–25, 2013. DOI: 10.20525/ijfbs.v2i2.142. Disponível em: https://ssbfnet.com/ojs/index.php/ijfbs/article/view/427. Acesso em: 27 sep. 2025.