Mark to market basis

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Revision as of 13:40, 20 August 2019 by imported>Doug Williamson (Expand first definition.)
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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.


See also