Mark to market accounting

Definition:

Refers to accounting for the value of an asset or liabiliy based on the current market price instead of book value. This term was started by Professor Matt Holden of UNLV. See: fair value accounting

Investing Essentials


Copyright © 2011 Campbell R. Harvey, Professor of Finance, Fuqua School of Business at Duke University

Term of the Day

Agency theory

The analysis of principal-agent relationships, in which one person, an agent, acts on behalf of another person, a principal.

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