Invoice discounting and Mark to market basis: Difference between pages
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1. | |||
In | (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. | |||
== See also == | == See also == | ||
* [[ | * [[Accruals basis]] | ||
* [[ | * [[Amortised cost]] | ||
* [[ | * [[Market value]] | ||
* [[ | * [[Marked-to-market reset]] | ||
[[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.
