Fair's fair?


It is not often that an accounting issue stirs up the type of heated discussions such as the practice of marking positions to market has managed in the past nine months. Mark to market accounting, also known as fair value accounting, is accused not just of being impractical in times of market illiquidity, but also of exacerbating the current financial crisis by forcing institutions to make unnecessary writedowns. Defenders of the practice, meanwhile, believe investors have a right to know the

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