Realization (finance)

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Realization, in the accounting (US GAAP) context, has a broader meaning than in the general economic context, in that changes in the market price of marketable securities held for trading (speculative) reasons are considered realized at the end of each accounting period even if the reporting entity continues to hold the securities.

This approach to valuing investments is also known as "fair value" (or "mark to market") accounting.

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