Mark-to-market tax accounting is mandatory for securities dealers under Code Section 475. [4] This means that gain or loss on all open security positions [5] held on the last day of the taxable year ...

Market participants betting against the world's third-largest exchange-traded fund stand to make an estimated $9.6B this year in mark-to-market paper profits, following Wall Street's biggest crisis ...

NEW YORK (Reuters) - Some are predicting the disappearance of jobs, many say they fear another banking crisis. Letters pouring into the Financial Accounting Standards Board predict those shocks and ...

WASHINGTON (Reuters) - U.S. auditors can view the mark-to-market accounting guidance approved on Thursday as the extra assurance they need to let banks paint a more rosy picture of their financial ...