observable security
[/əbˈzɜːrvəbəl sɪˈkjʊrɪti/]
nounpl: observable securities
segurança observável
1. A security or financial instrument whose market price and trading activity can be directly observed and verified in real-time through public markets or exchanges
Treasury bonds are considered observable securities because their prices are quoted continuously on financial markets.
Os títulos do Tesouro são considerados segurança observável porque seus preços são cotados continuamente nos mercados financeiros.
2. In valuation accounting, a security with quoted prices in active markets that can be used as Level 1 fair value measurements
For financial reporting purposes, observable securities provide the most reliable fair value measurements under IFRS standards.
Para fins de relatório financeiro, as segurança observável fornecem as medições de valor justo mais confiáveis sob as normas IFRS.
This is a specialized term primarily used in financial and accounting sectors, particularly relevant after the implementation of IFRS 13 (Fair Value Measurement) and ASC 820. In Brazil, the term gained prominence with increased compliance with international accounting standards. It is essential terminology for financial analysts, auditors, and institutional investors operating in regulated markets.
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