Concept information
Preferred term
mark-to-market valuation
Definition
- Mark-to-market is an accounting and financial term used to define the act of assigning a value to an asset based on its present market value (for example, the value at which the asset is being traded), rather than the book value (price paid when it was purchased). This concept is used when the asset's expiration date is undefined, or when its value varies from one day to the next. [Source: Encyclopedia of Business in Today's World; Mark-to-Market Valuation]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/mark-to-market_valuation
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