Mark to market basis: Difference between revisions
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imported>Doug Williamson (Add link to Marked-to-market reset) |
imported>Doug Williamson (Link with Amortised cost page.) |
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== See also == | == See also == | ||
* [[Accruals basis]] | * [[Accruals basis]] | ||
* [[Amortised cost]] | |||
* [[Market value]] | * [[Market value]] | ||
* [[Marked-to-market reset]] | * [[Marked-to-market reset]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:45, 15 May 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.
