KASPRIK, Rainald. IFRS 13: What Certainty Equivalent Might be Requested when Deriving a Fair Value Based on Risk-Adjusted Expected Cash Flows?. Scientific Annals of Economics and Business, Iasi, Romania, 2025. DOI: 10.47743/saeb-2025-0029. Disponível em: https://saeb.feaa.uaic.ro/index.php/saeb/article/view/3004. Acesso em: 13 sep. 2025.