This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


Hedging Market Risks: Accounting for Notional Principal Contracts Logo aicpa

  Ray A. Knight, J.D., CPA/PFS, CGMA, and Lee G. ... |   Free |   AICPA |   01 Jan 2016 |   Tax Adviser Magazine

This article looks at the timing and characterization rules that apply to payments under a notional principal contract.

Topics covered:
  • Tax: Technical: Tax accounting, Intermediate