Mark To Management

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Dictionary Says

Definition of 'Mark To Management'

The theory that a good, asset/liability or service can be assigned a fair market value based not necessarily on current or historical market price but rather on the holder's assumption of what the good, asset/liability or service could potentially be worth to a buyer in either an actual or hypothetical market. It involves not only evaluating historical market pricing and external market observations but also non-observable assumptions surrounding the good, service or asset/liability based on internal information. 

It is cited as a way of determining the potential value of an item, service or asset for which there currently is not an existing market or because the market is experiencing enormous volatility, making fair value assignment difficult if not impossible under standard mark to market accounting.
Investopedia Says

Investopedia explains 'Mark To Management'

Mark to management accounting became a hot topic of discussion regarding bank-owned "toxic assets" following the housing market collapse of 2007-2009. In the spring of '09 the Financial Accounting Services Board (FASB) agreed to "relax" its rules on mark to market accounting and lean toward a mark to management approach to asset/liability valuation. Critics charge that the move was designed to aide banks, lenders and financial services companies soften the perceived losses they incurred after the market collapse. 

Charles Bowsher, former chairman of the Federal Home Loan Bank System's Office of Finance, resigned his position over the FHLB's support for a mark to management approach to fair market valuation of troubled assets.
Search results for

'Mark To Management'

  • Active Investment Management Misses The Mark

    http://www.investopedia.com/articles/trading/09/active-investment-management-critique.asp
    Active Investment Management Misses The Mark. July 29 2009 | Filed Under ยป
    Active Trading, Options, Portfolio Management, Stocks. ...

  • Assessing Bank Assets: Are Your Savings Safe?

    http://www.investopedia.com/articles/fundamental-analysis/09/assessing-bank-assets.asp
    ... value. Some call this mark-to-management, implying that management sets
    the value of the inputs used to value the assets. The fact ...

  • Trending Toward Asset-Based Management

    http://www.investopedia.com/articles/financialcareers/07/asset-management.asp
    ... President Dennis King states in the article, "Top 12 Practice Management Trends",
    that ... And any kind of mark at all on the licensee's disciplinary history form ...

  • Target Strategies Often Miss The Mark

    http://www.investopedia.com/articles/retirement/09/target-date-target-risk-strategies.asp
    ... The idea that the plan participant can solve an entire pension decision and ongoing
    management responsibilities with a single check mark is irresistible. ...

  • CVS Makes Its Mark

    http://stocks.investopedia.com/stock-analysis/2009/CVS-Makes-Its-Mark-CVS-MHS-RAD0811.aspx
    ... CVS Makes Its Mark. ... acquire Caremark RX, Inc., and combine a leading retail drugstore
    with one of the largest prescription benefit management (PBM) companies. ...

  • The 4 Key Elements Of A Well-Managed Portfolio

    http://www.investopedia.com/articles/basics/10/4-elements-investment-management.asp
    ... promised. (To learn more about the pitfalls of active management, read Active
    Investment Management Misses The Mark.) What Can Be Done? ...

  • Mark-To-Market: Tool Or Trouble?

    http://www.investopedia.com/articles/fundamental-analysis/09/mark-to-market-accounting.asp
    ... The Bottom Line Regulators, economists, accountants, academics and company management
    have a ... On the other hand, mark-to-market accounting attempts to provide ...

  • Winmark Still Hitting The Mark

    http://stocks.investopedia.com/stock-analysis/2011/Winmark-Still-Hitting-The-Mark-WINA-SWS-OMX-ZAGG-XOXO1222.aspx
    ... Winmark Still Hitting The Mark. Posted: Dec 22 ... and insights. Expense Management.
    When Morgan took the helm the problem was obvious. The ...

  • What To Expect From The Zynga IPO - Investopedia.com

    http://financialedge.investopedia.com/financial-edge/1211/What-To-Expect-From-The-Zynga-IPO.aspx
    ... However, as Zynga transitions to a public company, Ryan says that CEO and founder
    Mark Pincus and his management team will need to adapt to increased public ...

  • Should You Put Your Faith In A Trust?

    http://www.investopedia.com/articles/retirement/08/trust-company.asp
    ... For consumers seeking a "one-stop shop" approach to the management of their financial
    affairs, trust companies may be the perfect solution. ... by Mark P. Cussen. ...

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