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:Accounting_and_Reporting]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Taxation]]
[[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.


See also