Zasady rachunkowości MTM (Mark-to-Market Value Adjustments)
Accounting MTM in bank
Author(s): Karol SchneiderSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: market valuation; value adjustment; fair value
Summary/Abstract: Mark–to-Market Value Adjustments accounting is the adjusting of book value of an asset or liability (including derivative transactions) to its fair value. The resulting gains or losses are immediately entered either in the profit and loss account or taken to equity (and recognised later in the profit and loss account upon disposition).
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 251
- Page Range: 443-450
- Page Count: 8
- Language: Polish