Lower natural gas prices are causing E&P companies to get creative with their hedging strategies to lock in near-term cash flows above the dismal levels the market is currently offering. When hedging with options, it’s not uncommon for oil and gas producers to sell options and roll the premium value…
Matt Smith is a Director in Opportune’s financial instruments group. Matt assists companies with their accounting for complex financial instruments under both U.S. GAAP and IFRS. With 15 years of client service experience at Opportune and EY, Matt has gained extensive knowledge and expertise in derivative valuation and hedge accounting, stock-based compensation, debt and equity financing activities, embedded derivative assessments, Dodd-Frank compliance and SEC reporting. Matt has an undergraduate degree in Accounting from Oral Roberts University. He is also a member of the American Institute of Certified Public Accountants.