Mark-to-market accounting

（重定向自Mark to market）

Mark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or 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.

单词	Mark to market
释义	Mark to market 原声例句《金融时报》 Podcast And if mark to market, they create a loss. 如果按市值计算，他们会造成损失。外刊精读 Only very large banks must mark to market all of their bonds that are available to trade. 只有非常大的银行必须将其所有可用于交易的债券按市价计价。金融时报 If you buy another bank, you then have to take mark to market on everything, all of its assets, ie the loans it's made. 如果你收购了另一家银行的话，那么你必须对其所有资产（即贷款）按市值计价。英语百科 Mark-to-market accounting （重定向自Mark to market） Mark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or 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.
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