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Technical

Hedging Market Risks: Accounting for Notional Principal Contracts

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

Tax accounting
Intermediate
Article

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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

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