News & Analysis as of

Oil & Gas Energy Sector Valuation

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

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In a competitive talent market, companies are reevaluating executive compensation packages to attract and retain top leadership. Compensation generally includes a base level of compensation combined with some form of...more

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

King & Spalding

Quantum Quarterly – Issue 12 – 4 Quarter 2020

King & Spalding on

Claimant is an Australian joint venture between Chile’s Antofagasta plc and Canada’s Barrick Gold Corporation. In 2006, Claimant became a party to a joint venture agreement between it and the Government of Balochistan with...more

Spilman Thomas & Battle, PLLC

Currents - Energy Industry Insights - March 2020 #2

The Drop in Oil was Perhaps the ‘Final Straw’ for U.S. Credit Markets, Strategist Says - "The credit market is sensitive to moves in oil because a 'very large portion' of high-yield bonds in America are issued by...more

Opportune LLP

Total Shareholder Return Plans: Accounting Implications & Valuation Assumptions

Opportune LLP on

The use of total shareholder return (“TSR”) plans as a form of performance-based compensation continues to grow in popularity as energy companies look for more efficient ways to match executive pay with performance....more

Opportune LLP

Profits Interests: Accounting & Valuation Considerations

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Executives at both public and private oil and gas companies commonly receive performance-based incentives. The objective is to link compensation closely to the financial results of a firm. These performance-based incentives...more

Opportune LLP

Drilling Down A&D Valuation Trends

Opportune LLP on

Finding, developing and producing oil and gas reserves is the prime directive of upstream energy companies. The oil business is very capital intensive with more than its fair share of relative risk. Energy companies can add...more

Holland & Hart LLP

New Royalty Valuation Recommendations

Holland & Hart LLP on

On February 28, 2018, the Royalty Policy Committee (RPC) met in Houston to present recommendations for improving the Department of the Interior's (DOI) valuation of royalties from oil, gas, and coal produced on federal and...more

Morrison & Foerster LLP

Unsecured Creditor Perspectives in Energy Restructurings

This Practice Note provides guidance and advice to unsecured creditors in energy restructurings. This Note specifically addresses restructurings in the oil, gas, and coal industries and the strategies that unsecured creditors...more

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