Next video:
Loading the player...

“Mark-to-market” accounting is a way of valuing assets based on how much they could sell for under current market conditions. Mark to market differs from historical cost accounting, which looks back to the asset's original purchase price to determine its valuation.

Related Articles
  1. Investing

    Mark-To-Market Mayhem

    Did this accounting convention contribute to the credit crisis of 2008? Find out here.
  2. Investing

    What's Fair Value?

    Fair value has three different meanings depending on the context.
  3. Investing

    Understanding Capital And Financial Accounts In The Balance Of Payments

    The current, capital and financial accounts compose a nation's balance of payments, indicating the state of its economy and economic outlook.
  4. Personal Finance

    Handling High-Yield Savings Accounts

    Is a high-yield savings account right for you? Read on to find out what they have to offer.
  5. Personal Finance

    Accountant: Job Description & Average Salary

    Discover what the job description of an accountant entails, along with education and training, salary and skills necessary for success.
  6. Insights

    What Is The Balance Of Payments?

    Learn about the balance of payments, and how it helps countries to track how much money is coming in and how much money is going out.
  7. Investing

    Tesla Go-Private Talk Cost Shorts Another $1.5B

    Tesla shorts are down another $1.49 billion in mark-to-market losses after Elon Musk said he could take Tesla private.
  8. Investing

    What is a Share Premium Account?

    The share premium account is an equity account found on a company’s balance sheet.
  9. Taxes

    Deferred Tax Asset

    A Deferred Tax Asset is an asset on a company’s balance sheet that may be used to reduce taxable income. It is the opposite of a deferred tax liability, which describes something that will increase ...
Trading Center