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Millward Brown - Marketing Effectiveness: Beyond the Short Term
Millward Brown - Marketing Effectiveness: Beyond the Short Term

... outcomes, long-term effects are harder to plan for, in part because they are harder to define and measure precisely. The need to demonstrate marketing effectiveness in the short term is a given. While this need is felt most acutely by marketers at publicly owned companies that must report quarterly ...
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... Total facts and circumstances As we have stated above, FIA EPTA is currently concerned that the cost of complying with these exemption provisions is just as onerous as the cost of complying with the short-sale restrictions without the exemption. Because the burden on market makers to obtain the exem ...
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Mark-to-market accounting

Mark-to-market or fair value accounting refers to accounting for the ""fair value"" of an asset or liability based on the current market price, or for similar assets and liabilities, or based on another objectively assessed ""fair"" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s, and is now regarded as the ""gold standard"" in some circles.Mark-to-market accounting can change values on the balance sheet as market conditions change. In contrast, historical cost accounting, based on the past transactions, is simpler, more stable, and easier to perform, but does not represent current market value. It summarizes past transactions instead. Mark-to-market accounting can become volatile if market prices fluctuate greatly or change unpredictably. Buyers and sellers may claim a number of specific instances when this is the case, including inability to value the future income and expenses both accurately and collectively, often due to unreliable information, or over-optimistic or over-pessimistic expectations of cash flow and earnings.
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