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
For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, 2017, through Accounting...more
11/5/2018
/ Accounting ,
Accounting Standards ,
Agricultural Sector ,
Commodities ,
Energy Sector ,
FASB ,
GAAP ,
Hedging ,
New Rules ,
Non-GAAP Financial Measures ,
Public Comment