If you measure profit by marking to market, then profit is what the market thinks it will be. The information contained in the accounts of the business – the information that should shape the market’s views – is to be derived from the market itself.
公允价值会计成倍地放大了想象利润的机会，比如斯基林的天然气交易利润。如果你用市值衡量利润，那么例如就是市场认为它将是多少。企业账户中所包含的信息——应该是这些信息决定市场的看法——将由市场本身得到。