The SEC Says: Mark to Market!
报告美国证券交易委员会鼓励在会计中使用市场指标对某些债务证券进行估值，介绍了该举措的背景、行业在特定情况下使用市值会计的情况、储蓄和贷款行业的会计缺陷，以及新的研究机会。
Abstract Reports on the Securities and Exchange Commission's encouragement of the use of market-based measures to value certain debt securities in accounting. Setting in which the initiative was introduced; Industries' use of mark to market accounting in some situations; Savings and loan industry accounting shortcoming; Opportunities for new research initiatives.