Journal of Finance and Marketing

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Journal of Finance and Marketing 44 7897 074717

Mark-to-market Accounting Open Access Journals

Mark-to-market Accounting is nothing but fair value accounting refers to accounting for the "fair value" of an asset or financial obligation based on the current market price. 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 in the United States since the early 1990s and is now regarded as the "gold standard" in some circles. Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions is simpler, more stable, and easier to perform, but does not stand for current market value.

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