The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

MARK TO MARKET Definition & Legal Meaning

Definition & Citations:

1. In Accounting, this is posting an asset as ‘marked’ or recorded at actual purchase / acquisition price or book value in the account books. 2. in Securities, this is a security’s daily revaluation to show current market value instead of book value / acquisition price. Also known as marked to market or marking to market.


This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.