In the never-ending search for scapegoats following the sub-prime crisis, some analysts have pointed a finger at ‘mark-to-market’ – the requirement that financial assets be valued at their current ...

In every modern economy, there are three markets that shape national development, investment flows, and wealth creation.These ...

1 This non-IFRS measure adjusts income before income taxes by eliminating the impact of changes in fair value by adding back losses on the valuation of financial instruments (except those on mortgage ...