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Logan Kowcheck

Articles 21 - 28 of 28

The End of an Era – LIBOR Interest Rate

The London interbank offered rate (LIBOR) is arguably one of the most important numbers in the finance world. You can find it within most variable-rate

ASU 2016-02: How the Lease Standard Will Impact Drilling Companies

On February 25, 2016, the Financial Accounting Standards board (“FASB”) issued ASU 2016-02 on leases, which is effective for calendar periods

Revenue Recognition- Member Owned Private Organization

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606),

Rewind: Schneider Downs Energy and Natural Resources Industry Group 2017 Recap

Schneider Downs’ Energy and Natural Resources Industry Group provides specialized financial advice and services to our clients in the oil and gas,
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Hedge Accounting Changes

Companies have indicated that the hedge accounting requirements in current guidance sometimes prevent companies from properly recognizing the economic

New Changes to the Premium Amortization Period on Callable Debt Securities

The Financial Accounting Standards Board issued guidance targeting the treatment of premiums for callable debt securities; however, the treatment of discounts

New Legislation Could Impact the Definition of a “Stripper Well”

The Pennsylvania Commonwealth Court decision that defined the threshold of low-producing “stripper wells” could cost state and local governments

Rig Counts Climb Amid Increased Prices and Positive Speculation

Rig counts’ weekly responsiveness is a key factor in forecasting the price of oil and gas and ultimately the productivity within the industry. North
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