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Recently Issued Accounting Standards Recently Issued Accounting Standards (Tables) | 9 Months Ended
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Sep. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The change in presentation for the nine months ended September 30, 2017 is as follows:
| Nine months ended September 30, 2017
(in thousands of $) | As previously reported | Adjustments (decrease) increase | As adjusted
Change in fair value of derivative instruments | — |  | (580 | ) | (580 | )
Change in assets and liabilities: |  |  |
Other current and non-current assets | (5,613 | ) | 3,017 |  | (2,596 | )
Other current and non-current liabilities | 18,833 |  | (2,437 | ) | 16,396 |
This presentation change has been retrospectively restated in prior periods. The change in presentation for the nine months ended September 30, 2017 is as follows:
| Nine months ended September 30, 2017
(in thousands of $) | As previously reported | Adjustments increase (decrease) | As adjusted
(Losses) gains on derivative instruments | — |  | 580 |  | 580 |
Other financial items, net | (3,495 | ) | (580 | ) | (4,075 | )
The change in presentation for the nine months ended September 30, 2017 is as follows:
| Nine months ended September 30, 2017
(in thousands of $) | As previously reported | Adjustments increase (decrease) | As adjusted
Project development expenses | — |  | 6,383 |  | 6,383 |
Administrative expenses | 33,571 |  | (6,383 | ) | 27,188 |
|  | Nine months ended September 30, 2017
(in thousands of $) | Cash flow line item | As previously reported | Adjustments decrease | As adjusted
OPERATING ACTIVITIES | Restricted cash and short-term deposits | 323 |  | (323 | ) | — |
INVESTING ACTIVITIES | Restricted cash and short-term deposits | (4,773 | ) | 4,773 |  | — |
FINANCING ACTIVITIES | Restricted cash and short-term deposits | (32,025 | ) | 32,025 |  | — |
As a result of the above changes, the following subtotals as retrospectively restated are as follows:
Net increase in cash, cash equivalents and restricted cash | 62,372 |  | 36,475 |  | 98,847 |
Cash, cash equivalents and restricted cash at beginning of period | 224,190 |  | 416,028 |  | 640,218 |
Cash, cash equivalents and restricted cash at end of period | 286,562 |  | 452,503 |  | 739,065 |

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- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(b)(6)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22580-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
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