Mark to market basis: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Category added 8/10/13) |
imported>Doug Williamson (Expand first definition.) |
||
| (4 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
1. | 1. | ||
(MTM or M2M). | |||
In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period. | In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period. | ||
| Line 11: | Line 13: | ||
3. | 3. | ||
''UK | ''UK tax''. | ||
A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period. | A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period. | ||
| Line 18: | Line 20: | ||
== See also == | == See also == | ||
* [[Accruals basis]] | * [[Accruals basis]] | ||
* [[Amortised cost]] | |||
* [[Market value]] | * [[Market value]] | ||
* [[Marked-to-market reset]] | |||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 13:40, 20 August 2019
1.
(MTM or M2M).
In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period.
2.
A basis of taxation which follows the mark to market basis of financial accounting.
3.
UK tax.
A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period.
