Deconsolidation, Guarantees Issued

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- Definition

The amount of the gain (loss) recognized by the parent and included in its attributable portion of net income for the period due to deconsolidation of a subsidiary or derecognition of a group of assets. The gain (loss) recognized and included in the net income attributable to the parent for the period is generally computed as the difference between: (a) the aggregate of: (1) the fair value of any consideration received; (2) the fair value of any retained noncontrolling investment in the former subsidiary at the date the subsidiary was deconsolidated; and (3) the carrying amount of any noncontrolling interest in the former subsidiary (including any accumulated other comprehensive income attributable to the noncontrolling interest) at the date the subsidiary was deconsolidated and (b) the carrying amount of the former subsidiary's assets and liabilities.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
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- Definition

The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.

+ References

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Amount of equity, including noncontrolling interest, reported by an equity method investment of the entity.

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Fair value portion of investments accounted under the equity method.

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Amount of noncash consideration received for selling an asset or business through a noncash (or part noncash) transaction.

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Deconsolidation of Golar Power Entities - Calculation of Loss on Loss of Control (Details) - USD ($) $ in Thousands		9 Months Ended
	Jul. 06, 2016	Sep. 30, 2016	Sep. 30, 2015
Schedule of Equity Method Investments [Line Items]
Net loss on disposal of Golar Power		$ (12,184)	$ 0
Golar Power
Schedule of Equity Method Investments [Line Items]
Net proceeds	$ 113,000
Fair value of Golar Power	229,000
Carrying value of Golar Power’s net assets	236,713
Guarantees issued by Golar LNG to Golar Power	4,471
Net loss on disposal of Golar Power	$ (12,184)
Golar Power \| Retained Investment in Subsidiary
Schedule of Equity Method Investments [Line Items]
Ownership percentage retained in Golar Power	50.00%
Fair value of Golar Power	$ 116,000