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 ...

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 ...

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 ...

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.

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