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Energy Sector › Accounting

Opportune LLP

Connecting The Disconnect Between Trading & Accounting

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Trading and accounting departments look at the origination-to-settlement lifecycle differently and this can often lead to disconnects and miscommunication that manifest late in the timeline of ETRM system implementations,...more

Opportune LLP

Asset Impairment Testing: 3 Steps For Avoiding Pitfalls Under ASC 360

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Companies should take precautions to avoid potential pitfalls when performing long-lived asset impairment testing under ASC 360. ...more

Opportune LLP

IFRS Challenges For Corporate PPA Derivative Accounting

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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

Opportune LLP

Commodity Hedging: Lessons Learned by Early Adopters of New Hedge Accounting Rules

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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

Morgan Lewis

2016 FERC Enforcement Report: Trends Continue, with More Court Fights

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The report shows a continued focus on manipulative conduct in energy markets as well as serious mandatory reliability standards violations, but also shows FERC’s increasing caseload in federal court....more

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