A survey of the 30 largest public oil and gas companies and their hedging activities as disclosed in their December 21, 2021 10-K filings. Hedging remains a mainstay activity for many oil and gas ...

The Financial Accounting Standards Board released a proposed accounting standards update Wednesday to better line up a company’s hedge accounting with its risk management strategies. The proposals ...

You can see it clear as day in their hedging strategies... Natural gas producers are increasingly bearish on prices for their sector. The numbers tell the tale. Canadian gas producers surveyed for the ...

The Financial Accounting Standards Board issued an accounting standards update Monday aimed at better aligning hedge accounting with an organization’s risk management strategies. The update builds on ...

The Financial Accounting Standards Board (FASB) has introduced an Accounting Standards Update (ASU) that expands the scope of hedge accounting. The update addresses five main areas, allowing companies ...

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The recent increase in financial markets volatility, driven by an expectation of continued rate hikes along with an unprecedented choice of financial markets instruments, makes hedging any corporation ...