Hedging in light of the application of IFRS 9. Economic and Administrative Studies Journal , [S. l.], v. 3, n. 1, p. 71–85, 2024. DOI: 10.58564/EASJ/3.1.2024.20. Disponível em: https://easj.aliraqia.edu.iq/index.php/easj/article/view/76. Acesso em: 4 may. 2026.