Based on observed market prices, with adjustments if the observed prices are for goods or services that are not identical to the performance obligation whose value is being determined, What can be concluded?
1) The market prices are accurate and can be used to determine the value of the performance obligation.
2) The market prices need to be adjusted to accurately determine the value of the performance obligation.
3) The market prices cannot be used to determine the value of the performance obligation.
4) The market prices are irrelevant to the determination of the value of the performance obligation.
