Overview

marking to market


Show Summary Details

Quick Reference

The valuation of financial obligations according to current market prices. In accounting, the practice of marking assets and liabilities to market is known as fair value accounting. This is now required by International Accounting Standards (notably IAS 39) but remains controversial. See also hedge accounting.

Subjects: Accounting.


Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.