MESÉN FIGUEROA, Vernor. Contabilización de Contratos de Futuros, Opciones, Forwards y Swaps (Accounting treatment for future, options, forwards and swap contracts). Tec Empresarial, [S. l.], v. 4, n. 1, p. Pág. 42–48, 2012. Disponível em: https://revistas.tec.ac.cr/index.php/tec_empresarial/article/view/626. Acesso em: 8 may. 2024.