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I'm a good learner. I can dig in. I knew nothing about mark-to-market accounting when I started the 'Enron' film.
Alex Gibney

Meaning of "mark-to-market" in the English dictionary

Dictionary
DICTIONARY
section

PRONUNCIATION OF MARK-TO-MARKET

mark-to-market play
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GRAMMATICAL CATEGORY OF MARK-TO-MARKET

noun
adjective
verb
adverb
pronoun
preposition
conjunction
determiner
exclamation
Mark-To-Market is an adjective.
The adjective is the word that accompanies the noun to determine or qualify it.

WHAT DOES MARK-TO-MARKET MEAN IN ENGLISH?

mark-to-market

Mark-to-market accounting

Mark-to-market or fair value accounting refers to accounting for the "fair value" of an asset or liability based on the current market price, or 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 represent current market value. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim a number of specific instances when this is the case, including inability to value the future income and expenses both accurately and collectively, often due to unreliable information, or over-optimistic or over-pessimistic expectations.

Definition of mark-to-market in the English dictionary

The definition of mark-to-market in the dictionary is denoting a system that values assets according to their current market price.

WORDS THAT BEGIN LIKE MARK-TO-MARKET

mark
Mark Antony
mark reader
mark reading
mark scanner
mark scanning
mark time
mark-up
marka
markdown
marked
markedly
markedness
marker
marker buoy
marker pen
market
market abuse
market analysis
market cross

WORDS THAT END LIKE MARK-TO-MARKET

aftermarket
black market
drug on the market
farmers´ market
fish market
flea market
free market
housing market
job market
labour market
market
mass market
mass-market
newmarket
on the market
property market
stock market
supermarket
target market
the Common Market
the market

Synonyms and antonyms of mark-to-market in the English dictionary of synonyms

SYNONYMS

Translation of «mark-to-market» into 25 languages

TRANSLATOR
online translator

TRANSLATION OF MARK-TO-MARKET

Find out the translation of mark-to-market to 25 languages with our English multilingual translator.
The translations of mark-to-market from English to other languages presented in this section have been obtained through automatic statistical translation; where the essential translation unit is the word «mark-to-market» in English.

Translator English - Chinese

盯市场
1,325 millions of speakers

Translator English - Spanish

a precios de mercado
570 millions of speakers

English

mark-to-market
510 millions of speakers

Translator English - Hindi

मार्क टू मार्केट
380 millions of speakers
ar

Translator English - Arabic

العلامة إلى السوق
280 millions of speakers

Translator English - Russian

наценка на рынок
278 millions of speakers

Translator English - Portuguese

mark- to-market
270 millions of speakers

Translator English - Bengali

চিহ্ন-টু-বাজার
260 millions of speakers

Translator English - French

marque -to-market
220 millions of speakers

Translator English - Malay

Mark-to-market
190 millions of speakers

Translator English - German

Mark-to -Market
180 millions of speakers

Translator English - Japanese

マーク·トゥ·マーケット
130 millions of speakers

Translator English - Korean

시가
85 millions of speakers

Translator English - Javanese

Mark-to-market
85 millions of speakers
vi

Translator English - Vietnamese

mark-to- thị trường
80 millions of speakers

Translator English - Tamil

மார்க்-சந்தை
75 millions of speakers

Translator English - Marathi

मार्क-टू-मार्केट
75 millions of speakers

Translator English - Turkish

mark-to-market
70 millions of speakers

Translator English - Italian

mark - to-market
65 millions of speakers

Translator English - Polish

mark- to-market
50 millions of speakers

Translator English - Ukrainian

націнка на ринок
40 millions of speakers

Translator English - Romanian

mark - to-market
30 millions of speakers
el

Translator English - Greek

mark- to-market
15 millions of speakers
af

Translator English - Afrikaans

merk -tot-mark
14 millions of speakers
sv

Translator English - Swedish

mark-to -market
10 millions of speakers
no

Translator English - Norwegian

mark- to-market
5 millions of speakers

Trends of use of mark-to-market

TRENDS

TENDENCIES OF USE OF THE TERM «MARK-TO-MARKET»

The term «mark-to-market» is normally little used and occupies the 109.245 position in our list of most widely used terms in the English dictionary.
0
100%
FREQUENCY
Little used
49
/100
The map shown above gives the frequency of use of the term «mark-to-market» in the different countries.
Principal search tendencies and common uses of mark-to-market
List of principal searches undertaken by users to access our English online dictionary and most widely used expressions with the word «mark-to-market».

FREQUENCY OF USE OF THE TERM «MARK-TO-MARKET» OVER TIME

The graph expresses the annual evolution of the frequency of use of the word «mark-to-market» during the past 500 years. Its implementation is based on analysing how often the term «mark-to-market» appears in digitalised printed sources in English between the year 1500 and the present day.

Examples of use in the English literature, quotes and news about mark-to-market

EXAMPLES

QUOTES WITH «MARK-TO-MARKET»

Famous quotes and sentences with the word mark-to-market.
1
Alex Gibney
I'm a good learner. I can dig in. I knew nothing about mark-to-market accounting when I started the 'Enron' film.

10 ENGLISH BOOKS RELATING TO «MARK-TO-MARKET»

Discover the use of mark-to-market in the following bibliographical selection. Books relating to mark-to-market and brief extracts from same to provide context of its use in English literature.
1
Pipe Dreams: Greed, Ego, and the Death of Enron
As soon as the method was approved by the Audit Committee, Enron and its auditor, Arthur Andersen, began lobbying the Securities and Exchange Commission for permission to use mark to market. They got that permission in a letter dated ...
Robert Bryce, 2003
2
J.K. Lasser's Your Income Tax 2012: For Preparing Your 2011 ...
A trader in securities may elect to have his gains and losses treated as ordinary gains and losses by making a mark-to-market election. As explained below, it is too late to make an election for 2011. In the absence of an election, gains and ...
J. K. Lasser, 2011
3
Accounting/finance lessons of Enron: a case study ...
Mark to Market Accounting In 1991, Skilling convinced Ken Lay and other top Enron managers that the company should shift from cost-based to mark to market accounting. He then convinced Arthur Andersen and the SEC that the change was ...
Harold Bierman, 2008
4
Mark to Market Accounting: 'True North' in Financial Reporting
Few people know that to the extent that we have mark-to-market accounting today, the credit for that belongs to the Securities and Exchange Commission, and primarily to Chairman Breeden. Incidentally, none of those commissioners in  ...
Walter P. Schuetze, Peter W. Wolnizer, 2004
5
Housing Policy in the United States
Watch list properties receive a treatment similar to Mark to Market lite. How- ever, although the agencies implementing Mark to Market expect lite properties to be financially sound with reduced rents but no mortgage restructuring, they are con-  ...
Alex F. Schwartz, 2010
6
Business Ethics: Case Studies and Selected Readings
Like Corning and other companies that overbuilt, Enron began bleeding quickly from losses related to this diversification.135 The Financial Reporting Issues Mark-to-Market Accounting Enron followed the FASB's rules for energy traders, which ...
Marianne Jennings, 2008
7
After Enron: Lessons for Public Policy
Mark-to-Market Accounting In a no-objection letter dated January 30, 1992, Walter P. Schuetze, chief accountant of the SEC, granted Enron permission to use mark-to-market accounting for its gas-trading operations, Enron Gas Services , ...
William A. Niskanen, 2007
8
How to Create and Manage a Hedge Fund: A Professional's Guide
It is possible to mark a position to market using the general ledger program, but it may be more intuitive to use a separate program to calculate mark to market (a spreadsheet, for example). The mark to market is the sum of the change in value  ...
Stuart A. McCrary, 2002
9
Credit Derivatives
Bottom-up models may be further divided into two subcate- gories: default-mode or mark-to-market models.7 Default-Mode Models The default mode (DM) credit risk model is the most common approach among banks currently. Very simply ...
Mark J. P. Anson, 1999
10
ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds ...
For example, a city that invests gross proceeds of a bond issue and receipts from taxes in a commingled fund is treated as two different investors. Mark-to-Market Accounting The regulations require "mark-to-market" accounting in any case in ...
Frederic L. Ballard, 2007

10 NEWS ITEMS WHICH INCLUDE THE TERM «MARK-TO-MARKET»

Find out what the national and international press are talking about and how the term mark-to-market is used in the context of the following news items.
1
Navient Reports Second-Quarter 2015 Financial Results - CNN Money
... and related restructuring and reorganization expense incurred in connection with the spin-off, (2) unrealized, mark-to-market gains/losses on ... «CNNMoney, Jul 15»
2
Court rules on taxation of foreign exchange derivatives gains/losses …
In 1997 Kruger was advised that it was required to start reporting its financial trading activities on a mark-to-market basis, which required the ... «International Law Office, Jul 15»
3
Cairn posts 24% drop in Q1 at Rs 835 cr | Business Standard News
Other Income at Rs 381 crore was higher by 7% quarter on quarter on account of reversal of mark-to-market losses on bond investments. «Business Standard, Jul 15»
4
Navient - Virtual-Strategy Magazine
... and related restructuring and reorganization expense incurred in connection with the spin-off, (2) unrealized, mark-to-market gains/losses on ... «Virtual-Strategy Magazine, Jul 15»
5
Afternoon Trade News Analysis on: Mead Johnson Nutrition CO …
Specified Items are presently predictable to be $0.07 per share, not taking into account any future mark-to-market pension adjustment. «wsnewspublishers, Jul 15»
6
What is Liquidity? (Part VIII)
... and we can live with the mark-to-market risk.” So, though they sold, they were likely expressing a long term view that interest rates have some ... «ValueWalk, Jul 15»
7
Blackstone earnings slump 62 pct but performance fees strong …
... a metric of its profitability that takes into account the mark-to-market valuation of its portfolio, was $508 million in the second quarter, down from $1.33 billion a ... «Thomson Reuters' peHUB, Jul 15»
8
Foreclosure Inventory Continues to Fall in 1Q15
Finally, those REITs with large legacy portfolios of securities from the bubble years are able to stop taking mark-to-market write-downs and may ... «Market Realist, Jul 15»
9
Blackstone earnings slump 62 percent but performance fees strong
... and real estate, said economic net income (ENI), a metric of its profitability that takes into account the mark-to-market valuation of its portfolio, ... «Reuters, Jul 15»
10
Bank of America doubles gain in 2Q
Bank of America uses a mark-to-market valuation for its debt securities holdings, which can cause their value to swing more immediately than ... «Northwest Arkansas News, Jul 15»

REFERENCE
« EDUCALINGO. Mark-To-Market [online]. Available <https://educalingo.com/en/dic-en/mark-to-market>. May 2024 ».
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