Mark-to-market and historical accounting are two different accounting principles used to determine the value of assets. Mark-to-market measures the current market value of the asset while the ...

Bernard, Victor L., Robert C. Merton, and Krishna G. Palepu. "Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience." Journal of Accounting Research 33, no. 1 (spring ...

A recent change in the rules for how companies account for digital assets led Tesla to report a $600 million mark-to-market ...

HIVE Digital Technologies Ltd. HIVE co-founder Frank Holmes said that the new cryptocurrency accounting standards ... Holmes said that the new mark-to-market standards are “really important ...

Elon Musk's EV maker invested $1.5 billion in bitcoin in early 2021. Companies can now record paper gains on cryptocurrencies ...

A new accounting rule helped Tesla report a $600M gain on digital assets in Q4, as their total value jumped to $1.08B.

Tesla overall reported adjusted EPS of $0.73 in the fourth quarter, missing estimates for $0.76. The gain on its bitcoin holdings was for GAAP purposes and would have had no effect on adjusted EPS.

Tesla's finance chief, Vaibhav Taneja, confirmed on the company's earnings call that there was a "$600 million mark-to-market benefit from bitcoin due to the adoption of a new accounting standard ...