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Commodities Generally Accepted Accounting Procedures

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Oil & Gas Companies Continued To Hedge Before Price Spikes

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Hedging remains a mainstay activity for many oil and gas producers to protect cash flows and manage operating budgets. However, these hedge programs and coverage levels were in place before price increases that occurred in...more

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Oil & Gas Companies Hedging Production Farther Into The Future

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A survey of how oil and gas producers hedge....more

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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

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