以市值计价 1、根据当时市场价值纪录一种证券、投资组合或账户的价格或价值 2、交易商计算买卖收益及损失,以及在交易商的报税表上申报这些收益及损失的会计方法
2008年的金融危机后,GAAP修改了Mark to market (以市值计价)的规则,避免流动性差的资产随意定价,避免资产负债表衰退。 假以时日,客户的mind share(品牌影响力)早晚入表。
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以市值计价符合风险管理技术的发展趋势。
Marking to market was in line with developments in risk management techniques.
有管理部门和银行担心采取“以市值计价”的方法会将流动性危机转为清偿能力危机。
Regulators and bankers fear that this "mark-to-market" approach is helping to turn a liquidity crisis into a solvency one.
假如有的话,信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
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