هدف حسابداری و مفهوم ارزیابی بازار به بازار

              The objective of accounting and the meaning of mark-to-market   valuation Now, let us consider about relationship between the concept of realized income and valuation gains or losses on financial assets. Before going on to the discussion of this issue, it would be helpful to compare the realized income and economic income and reconfirm the relationship between them. As already discussed in detail, with regard to financial assets in the prop ...