IFRS 13 and ASC 820, the accounting standards for fair value measurement, already require intrinsic valuation when markets are inactive.
DIA Value applies that logic onchain: collateral-grade pricing instead of reference-only estimates.
Market oracles price what trades. Institutional DeFi doesn’t.
The value of tokenized treasuries, fund NAVs, and yield tokens lies in smart contracts and reserves, not thin order books.
Introducing DIA Value: Intrinsic valuation oracle for institutional DeFi.
