Mark-to-Market is an accounting method used to value assets and liabilities based on their current market prices. This approach reflects the real-time value of financial instruments, such as stocks or bonds, rather than their historical cost. It helps investors and companies understand the current worth of their investments and make informed decisions. This method is particularly important in financial markets, where prices can fluctuate significantly. By using Mark-to-Market, businesses can provide a more accurate picture of their financial health, which is essential for stakeholders like investors, regulators, and analysts to assess risk and performance effectively.