http://www.sec.gov/spotlight/fairvalue.htm effect on the global economy which is accelerating, at an alarming rate, to affect businesses worldwide in virtually every industry. At the heart of this failure is the financial institutions which had capital requirements which could not be fulfilled in todays environment. Many of these institutions had capital requirements forced upon them due to the SEC and Statement 157 Mark to Market Accounting Rules. Mark to market violates every logical decision of a going concern business with a view to the future. If you own assets which you intend to hold to maturity and you would only sell those assets in a situation where you are a willing seller and you find a willing buyer to agree on your price, then the failure of mark to market is the requirement to mark down the assets in value at a time when you are
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