Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Accounting Method
|
| gptkbp:affects |
gptkb:Balance_Sheet
Income Statement |
| gptkbp:alsoKnownAs |
gptkb:MTM
|
| gptkbp:appliesTo |
Commodities
Securities Derivatives |
| gptkbp:canBeRequiredFor |
Available-for-Sale Securities
Derivatives under FAS 133 Trading Portfolios |
| gptkbp:cause |
Unrealized Gains
Unrealized Losses Volatility in Financial Statements |
| gptkbp:contrastsWith |
Historical Cost Accounting
|
| gptkbp:criticizedFor |
Exacerbating financial instability
|
| gptkbp:defines |
Valuation of assets and liabilities based on current market prices
|
| gptkbp:difficulty |
Real Estate
Private Equity Complex Derivatives Illiquid Assets |
| gptkbp:example |
Daily settlement of futures contracts
Valuation of trading securities |
| https://www.w3.org/2000/01/rdf-schema#label |
Mark-to-Market
|
| gptkbp:impact |
Taxation
Credit Ratings Earnings Volatility Investor Perceptions Loan Covenants Regulatory Capital |
| gptkbp:isManipulatedBy |
Lack of Market Data
Subjective Valuations |
| gptkbp:notableEvent |
gptkb:2008_Financial_Crisis
|
| gptkbp:reasonForSuspension |
gptkb:Regulators
|
| gptkbp:regulates |
gptkb:International_Accounting_Standards_Board
gptkb:Financial_Accounting_Standards_Board |
| gptkbp:relatedConcept |
Impairment
Level 1 Assets Level 2 Assets Level 3 Assets Mark-to-Model |
| gptkbp:relatedTo |
Fair Value Accounting
|
| gptkbp:requires |
gptkb:Generally_Accepted_Accounting_Principles
gptkb:International_Financial_Reporting_Standards |
| gptkbp:usedBy |
gptkb:Banks
gptkb:Hedge_Funds Insurance Companies Investment Firms |
| gptkbp:usedIn |
Finance
Accounting |
| gptkbp:bfsParent |
gptkb:Derivatives_Instruments
|
| gptkbp:bfsLayer |
7
|