Matt Smith

Opportune LLP

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Why Consider Early Adoption Of ASU 2020-06?

In August 2020, the FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06” or the “ASU”). ASU 2020-06 simplifies an issuer’s accounting for convertible...more

2/14/2022 / Accounting Standards , Convertible Debt , Debt Securities , Derivatives , Financial Statements , GAAP , Hedging , Securities and Exchange Commission (SEC) , Smaller Reporting Companies

Hedge Accounting For Interest Rates: ‘Blend & Extend’ Strategy

Employing a “blend and extend” strategy to reduce near-term cash spend may be ideal in the current environment, but companies should also be aware of the associated hedge accounting implications....more

2/24/2021 / Accounting Standards , Financial Reporting , Hedges , Interest Rates , Libor , Oil & Gas , Swaps

IFRS Challenges For Corporate PPA Derivative Accounting

Renewable energy power producers may not be aware of reporting challenges under International Financial Reporting Standards ("IFRS") for contracts often utilized in project finance to develop new wind or solar facilities....more

1/24/2020 / Accounting , Accounting Standards , Derivatives , Energy Sector , Fair Value Standard , GAAP , IFRS , Power Purchase Agreements , Renewable Energy , Reporting Requirements

Contingent Consideration: Valuing & Reporting These Two-Way Hedges for Oil & Gas Acquisitions

Bid-ask spreads have recently been a sticking point in oil and gas deals. Sellers may feel optimistic on commodity prices or future asset performance, but buyers may be cautious, or even pessimistic, on these points. One...more

10/1/2018 / Accounting Standards , Acquisitions , Business Valuations , Buyers , Contract Negotiations , Due Diligence , EBITDA , Oil & Gas , Sellers

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