{"id":3901,"date":"2022-02-28T21:36:00","date_gmt":"2022-02-28T21:36:00","guid":{"rendered":"https:\/\/www.siddiqsonstinplate.com\/?p=3901"},"modified":"2023-08-25T08:48:12","modified_gmt":"2023-08-25T08:48:12","slug":"what-is-mark-to-market-accounting-mark-to-market","status":"publish","type":"post","link":"https:\/\/www.siddiqsonstinplate.com\/index.php\/what-is-mark-to-market-accounting-mark-to-market\/","title":{"rendered":"What is Mark to Market Accounting? Mark to Market"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Definition of Mark to Market Accounting<\/a><\/li>\n<li><a href=\"#toc-1\">How Do Companies Mark Assets to Market?<\/a><\/li>\n<li><a href=\"#toc-2\">OMEGA is now offering larger loan amounts; increased cash-out options and lower rates.<\/a><\/li>\n<li><a href=\"#toc-5\">You must cCreate an account to continue\u00a0watching<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"is mark to market accounting still used\"\/><\/p>\n<p>For instance, if the margin of the assets drops below the requirement, the trader is likely to face a margin call. Aside from assets or securities, mutual funds are also marked to market. Mark to market is important  for futures contract which involves a long trader and a short trader. Futures contracts involve two parties, the bullish (long trader) and the bearish (short trader), if a decline in value occurs, the long account will be debited while the short account credited due to the change in value. This means that the trader with a short position in the future contact tends to benefit more from a fall in the value of the contract than the trader with a long position.<\/p>\n<p>It could also involve a lender reviewing accounts and determining which are bad debt, which they will then subtract from their other assets on the balance sheet or note as a contra asset. In some cases, the fair value of an asset is determined by its market value, which can be assessed just by looking at its listed value on a given market, such as the stock market or futures market. Mark-to-market accounting also refers to a special election that day traders are allowed to select when they file their taxes with the IRS.<\/p>\n<h2 id=\"toc-0\">Definition of Mark to Market Accounting<\/h2>\n<p>An accountant must determine what that mortgage would be worth if the company sold it to another bank. You can expect companies like banks to be much more involved in more sophisticated financial instruments and accounting utilizing mark-to-market. In 2005, the SEC required all SEC regulated public companies to disclose their most significant risk factors in every 10-K. Today, there are eight stock market exchanges regulated by the SEC, including the biggest in the U.S. such as the NYSE, NASDAQ, and American Stock Exchange. The problem arises in unfavorable or volatile times, much like what we as a nation and the entire global community are going through now with the coronavirus pandemic.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"is mark to market accounting still used\"\/><\/p>\n<p>The final standard, \u201cclassification and measurement,\u201d becomes effective in 2018 and does not require MTM for loans or debt securities. It does, however, require all equity investments to be treated as trading securities, with changes in fair value recorded through earnings \u2014 an important concern for banks that hold significant levels of equity securities. When the credit markets seized up in 2008, many heaped blame on \u201cmark to market\u201d accounting rules, which require banks to write down their troubled assets to the prices they\u2019d fetch if sold on the open market\u2014at the time, next to nothing.<\/p>\n<h2 id=\"toc-1\">How Do Companies Mark Assets to Market?<\/h2>\n<p>As a result, many businesses can go bankrupt, setting off a downward spiral that makes a&nbsp;recession worse. Mark-to-market&nbsp;losses are paper losses generated through an accounting entry rather than the actual sale of a security. Mark to market is an accounting standard governed by the&nbsp;Financial Accounting Standards Board (FASB), which establishes the accounting and financial reporting <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">law firm bookkeeping<\/a> guidelines for corporations and nonprofit organizations in the United States. FASB Statement of Interest &#8220;SFAS 157\u2013Fair Value Measurements&#8221; provides a definition of &#8220;fair value&#8221; and how to measure it in accordance with&nbsp;generally accepted accounting principles (GAAP). Assets must then be valued for accounting purposes at that fair value and updated on a regular basis.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"257px\" alt=\"is mark to market accounting still used\"\/><\/p>\n<p>Although FAS 157 does not require fair value to be used on any new classes of assets, it does apply to assets and liabilities that are recorded at fair value in accordance with other applicable rules. The accounting rules for which assets and liabilities are held at fair value are complex. Mutual funds and securities companies have recorded assets and some liabilities at fair value for decades in accordance with securities regulations and other accounting guidance. For commercial banks and other types of financial services companies, some asset classes are required to be recorded at fair value, such as derivatives and marketable equity securities.<\/p>\n<h2 id=\"toc-2\">OMEGA is now offering larger loan amounts; increased cash-out options and lower rates.<\/h2>\n<p>The  equipment, the space, and everything has gone through wear and tear, meaning that the original investment has likely depreciated, resulting in a lower value for the collectible collateral. At the end of the fiscal year, the company\u2019s balance sheet will feature accounts that maintain their historical cost (the original paid price) and accounts that reflect the current market value. Mark to market accounting is also useful for investment firms that manage client accounts made up of publicly traded securities like stocks, bonds, ETFs, and mutual funds.<\/p>\n<p>If FAS 157 simply required that fair value be recorded as an exit price, then nonperformance risk would be extinguished upon exit. However, FAS 157 defines fair value as the price at which you would transfer a liability. In other words, the nonperformance that must be valued should incorporate the correct discount rate for an ongoing contract. An example would be to apply higher discount rate to the future cash flows to account for the credit risk above the stated interest rate. The Basis for Conclusions section has an extensive explanation of what was intended by the original statement with regards to nonperformance risk (paragraphs C40-C49). This Statement expands disclosures about the use of fair value to measure assets and liabilities in interim and annual periods subsequent to initial recognition.<\/p>\n<p>Mark-to-market accounting is prevalent, for instance, in the financial services industry, where assets like currency and securities are the backbone of the business. In the latter method, however, the asset\u2019s value is based on the amount that it may be exchanged for in the prevailing market conditions. However, the mark to market method may not always present the most accurate figure of the true value of an asset, especially during periods when the market is characterized by high volatility. Financial Accounting Standards Board&nbsp;eased the&nbsp;mark to market accounting rule. This suspension allowed banks to keep the values of the MBS on their books. To estimate the value of illiquid assets, a controller can choose from two other methods.<\/p>\n<ul>\n<li>Deals were monitored on a quarterly or annual basis, when gains or losses would be acknowledged or payments exchanged.<\/li>\n<li>The amount they agree upon might not reflect the actual worth of an asset.<\/li>\n<li>By knowing the actual market value, banks and lenders can make more informed decisions on whether it makes sense to extend a loan and by how much.<\/li>\n<li>Now, these mark-to-market assets might not have been the only place of fraud for Enron.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Definition of Mark to Market Accounting How Do Companies Mark Assets to Market? OMEGA is now offering larger loan amounts; increased cash-out options and lower rates. You must cCreate an account to continue\u00a0watching For instance, if the margin of the assets drops below the requirement, the trader is likely to face a margin call. &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.siddiqsonstinplate.com\/index.php\/what-is-mark-to-market-accounting-mark-to-market\/\"> <span class=\"screen-reader-text\">What is Mark to Market Accounting? Mark to Market<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","footnotes":""},"categories":[28],"tags":[],"class_list":["post-3901","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/www.siddiqsonstinplate.com\/index.php\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Content Definition of Mark to Market Accounting How Do Companies Mark Assets to Market? OMEGA is now offering larger loan amounts; increased cash-out options and lower rates. You must cCreate an account to continue\u00a0watching For instance, if the margin of the assets drops below the requirement, the trader is likely to face a margin call.&hellip;","_links":{"self":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3901","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/comments?post=3901"}],"version-history":[{"count":1,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3901\/revisions"}],"predecessor-version":[{"id":3902,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/posts\/3901\/revisions\/3902"}],"wp:attachment":[{"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/media?parent=3901"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/categories?post=3901"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.siddiqsonstinplate.com\/index.php\/wp-json\/wp\/v2\/tags?post=3901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}