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| 1.
| | Option holder. |
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| 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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| | == See also == |
| | * [[Option]] |
| | * [[Option holder]] |
| | * [[Option writer]] |
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| 2.
| | [[Category:The_business_context]] |
| | | [[Category:Financial_products_and_markets]] |
| A basis of taxation which follows the mark to market basis of financial accounting.
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| 3.
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| ''UK Tax''.
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| 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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| == See also ==
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| * [[Accruals basis]]
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| * [[Market value]]
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Latest revision as of 16:42, 25 June 2022
