Mark-to-market accounting
Mark-to-market (MTM or M2M) or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles. Failure to use it is viewed as the cause of the Orange County Bankruptcy, even though its use is considered to be one of the reasons for the Enron scandal and the eventual bankruptcy of the company, as well as the closure of the accounting firm Arthur Andersen.
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Mark-to-market accounting
Mark-to-market (MTM or M2M) or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the "gold standard" in some circles. Failure to use it is viewed as the cause of the Orange County Bankruptcy, even though its use is considered to be one of the reasons for the Enron scandal and the eventual bankruptcy of the company, as well as the closure of the accounting firm Arthur Andersen.
has abstract
Mark to market è l'espressione ...... i dei futures e delle opzioni.
@it
Mark-to-market (MTM or M2M) or ...... ons of cash flow and earnings.
@en
محاسبة القيمة حسب السوق (بالإن ...... ي التفاؤل أو مفرطة في التشاؤم.
@ar
按市值计价(英語:mark-to-market)是一种会计计 ...... 的价值。当市值剧烈变化、不可预测时,这一准则会变得很不稳定。
@zh
時価会計(じかかいけい)とは、資産と負債の時価を定期的に再評 ...... れる買い手が存在することは保証されていないということがある。
@ja
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comment
Mark to market è l'espressione ...... dei subprime, il mercato per
@it
Mark-to-market (MTM or M2M) or ...... counting firm Arthur Andersen.
@en
محاسبة القيمة حسب السوق (بالإن ...... المعيار الذهبي" في بعض الدوائر
@ar
按市值计价(英語:mark-to-market)是一种会计计 ...... 的价值。当市值剧烈变化、不可预测时,这一准则会变得很不稳定。
@zh
時価会計(じかかいけい)とは、資産と負債の時価を定期的に再評 ...... れる買い手が存在することは保証されていないということがある。
@ja
label
Mark to market
@de
Mark to market
@it
Mark-to-market accounting
@en
محاسبة القيمة حسب السوق
@ar
按市值计价
@zh
時価会計
@ja