Mark to market basis: Difference between revisions
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imported>Doug Williamson (Link with Amortised cost page.) |
imported>Doug Williamson (Expand first definition.) |
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1. | 1. | ||
(MTM). | (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. | ||
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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. | ||
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* [[Marked-to-market reset]] | * [[Marked-to-market reset]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[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.
