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.
With the introduction of the mark-to-market accounting system, companies' financial situations became more transparent.
時価会計 is the general concept of mark-to-market accounting, while 時価会計制度 specifically refers to the system or framework implementing it.
取得原価主義 is the historical cost principle, which is the opposite approach to 時価会計制度.
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'.