Mark-to-market is a business rarity -- an accounting term that draws reactions from people who don't know spreadsheets from bedsheets. Mark-to-market, which we'll call MTM, evokes images of Enron ...

Enron’s accounting method was revised from a traditional historical cost accounting method to a mark-to-market (MTM) accounting method in 1992. Enron used special-purpose vehicles to hide its ...

For Enron, mark-to-market accounting allowed the firm to recognize its multi-year contracts upfront and report 100% of income in the year the agreement was signed, ...

In such cases, the new clarifications allow for nonmarket, "mark-to-model" methods — the very methods employed by Enron — to be used for fair value accounting.

Excluding Enron's pipelines and power plants, which don't use mark-to-market, it looks like Enron's other divisions had earnings before interest and taxes of $1.8 billion.

At Enron Corp., it came to be known as the "Come to Jesus" meeting. This gathering in late 1988 had nothing to do with religion, but everything to do with a leap of faith. Top management, about 70 ...

Mr. JEFFREY SKILLING (Former CEO, Enron): We're going to move from mark to market accounting to something I call HFV, Hypothetical Future Value accounting. Unidentified Woman: Whoa. MR.

In addition to market-to-market accounting, Enron also used special purpose entities for dump sites for its troubled assets. The limited partnerships created with outside parties did not show up ...

23 years ago, the rapid rise of Enron — once among the most admired companies in the country — came to an abrupt end, crashing in what was then the biggest corporate bankruptcy in U.S history.

Both Enron and FTX seem to have been marked by a societal failure to challenge that which didn’t add up. ... (mark-to-market accounting, the use of off-balance sheet vehicles, ...