noun
mark-to-market accounting system
A financial accounting system where assets and liabilities are valued at current market prices rather than historical cost. Used in technical business and accounting contexts.
時価会計制度の導入により、企業の財務状況がより透明になった。
With the introduction of the mark-to-market accounting system, companies' financial situations became more transparent.
Compound of 時価 (current market price), 会計 (accounting), and 制度 (system). The term is a direct translation of the English 'mark-to-market accounting system'.