mark-to-market accounting

сокр. MTM фин., учет учет по текущим ценам*, учет в текущих ценах* (бухгалтерский метод, при котором финансовые активы трейдера или компании отражаются в балансе по их текущей рыночной стоимости вне зависимости от того, когда намечена их реализация; метод используется трейдерами или компаниями для того, чтобы отразить как действительные, так и нереализованные прибыли и убытки в качестве регулярных доходов или убытков на основании цены активов на конец года; в результате метод позволяет отнести все убытки на тот год, в который они были понесены без необходимости продавать активы для реализации убытков, и вычесть их из налогооблагаемой прибыли этого года, а не года реализации активов)
Syn:
See:

* * *
учет в текущих ценах (по текущим курсам, процентным ставкам и т. д.).
* * *
пересчет показателей в текущие цены

Англо-русский экономический словарь.

Смотреть что такое "mark-to-market accounting" в других словарях:

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Mark-To-Market Losses — A loss generated through an accounting entry rather than the actual sale of a security. Mark to market losses can occur when financial instruments held are valued at the current market value. If a security was purchased at a certain price and the …   Investment dictionary

  • mark to market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • mark-to-market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • Mark To Market - MTM — 1. A measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic appraisal of an institution s or company s current financial situation. 2. The accounting act of… …   Investment dictionary

  • mark-to-market — The IRS s practice of calculating gains and losses on open futures positions as of the end of the tax year. In other words, taxpayers open futures positions are marked to the market price as of the end of the tax year and taxes are assessed as if …   Financial and business terms

  • Mark-to-market — The process whereby the book value or collateral value of a security is adjusted to reflect current market value. The New York Times Financial Glossary * * * mark to market UK US noun [U] ACCOUNTING, FINANCE ► the rule that shares, etc. should be …   Financial and business terms

  • mark to market — The process of restating the carrying value of an asset or liability to equal its current market value. Under FAS 115, financial instruments held in trading accounts must be marked to market by increasing income to reflect unrealized gains or by… …   Financial and business terms

  • Market (disambiguation) — Market may refer to: Market, an arrangement that allows buyers and sellers to exchange things Market economy Märket, an island shared by Finland and Sweden The Market, a specialized type of Safeway store. The Market, a Farm Fresh Supermarket… …   Wikipedia

  • 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… …   Investment dictionary

  • Accounting equation — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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