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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

Increased Swaption Activity May Present Financial Reporting Challenges for Oil & Gas Companies

Lower natural gas prices are causing E&P companies to get creative with their hedging strategies to lock in near-term cash flows above the dismal levels the market is currently offering. When hedging with options, it’s not...more

Derivative & Dodd-Frank Considerations for Wind Farm Owners

Wind farm owners and project sponsors have increasingly turned to corporate power purchase agreements (PPAs) and other hedging alternatives to secure predictable cash flows. Depending on the structure of these agreements,...more

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