What is mark-to-market accounting rules? 1.24K viewsAccounting 0 Guest60 0 Comments How mark to market exactly works? Are there are specific rules that need to be followed to find the fair value? 1 Answer ActiveVotedNewestOldest 0 Guest60 Posted 0 Comments I wouldn’t say that there are rules apart from the fact that you need to replace the historic cost of your assets and liabilities with the fair value which more often than not it’s the market value. Register or Login Search for: