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 (September 12, 2025). Accessed September 13, 2025. https://saeb.feaa.uaic.ro/index.php/saeb/article/view/3004.