Mark to market basis: Difference between revisions
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imported>Doug Williamson m (Add MTM abbreviation.) |
imported>Doug Williamson (Add link to Marked-to-market reset) |
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* [[Accruals basis]] | * [[Accruals basis]] | ||
* [[Market value]] | * [[Market value]] | ||
* [[Marked-to-market reset]] | |||
[[Category:Accounting_and_Reporting]] | [[Category:Accounting_and_Reporting]] | ||
[[Category:Taxation]] | [[Category:Taxation]] | ||
Revision as of 08:46, 7 April 2014
1.
(MTM).
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.
