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Energy Sector Fair Market Value

Opportune LLP

Bargain Purchases In Energy Business Combinations: A Rarity Explained

Opportune LLP on

In the years since FAS 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, the vast majority of business combinations have resulted in the recognition of goodwill or have been goodwill/bargain...more

Opportune LLP

Valuation Perspective: Top 3 Topics Energy Companies Should Consider At Year-End

Opportune LLP on

Here are three valuation topics energy companies should consider as they plan their year-end meetings....more

Bracewell LLP

Straight from the Source: Proposed Regulations Seek to Implement TCJA Changes to Source of Income Rules, Altering Treatment for...

Bracewell LLP on

The source of income is a critical component of U.S. tax rules for both U.S. taxpayers operating internationally (namely, with respect to foreign tax credit planning) and foreign persons with investment or other activity in...more

Opportune LLP

Bargain Purchases in Business Combinations: A Rarity Explained

Opportune LLP on

In the years since Financial Accounting Standard (FAS) 141 (now codified as ASC 805, Business Combinations) was implemented in 2001, most business combinations have resulted in the recognition of goodwill or have been...more

Gray Reed

Award for Nuisance From Gas Wells Squelched

Gray Reed on

It was a bad day for the Parrs in Aruba Petroleum v. Parr. The trial court judgment was against the operator for intentional nuisance. The Parrs recovered $2.9 million for pain and suffering and mental anguish and for loss of...more

Gray Reed

Back to the Bulgarian Bad Guy, So Say the Justices

Gray Reed on

My blogging sensei Cordell Parvin says the title should always inform the reader of the content. Mea culpa on this one; I couldn’t resist the alliterations. Some time back I reported on Carlton Energy Group et al v....more

Gray Reed

Court Arrives at Fair Market Value of Gas Property

Gray Reed on

In Texas, lost profits can’t be recovered as damages unless proven to a “reasonable certainty”. Question 1: What does that mean? Question 2: Does it matter if the deal is in Bulgaria? Let’s get rid of the...more

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