Mark-to-Market
Jump to navigation
Jump to search
Description
The balance sheet valuation standard applied to investments in securities. Involves adjusting the control account for securities owned to its total market value at each balance sheet date. (Represents an exception to the cost principle.)
Concept Prerequisite
Wikipedia Reference
http://en.wikipedia.org/wiki/Mark-to-Market
Learning Material
Covered in Topic(s)
| Financial Assets |