XML 35 R26.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Accounting Policies (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2018
Accounting Policies [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 |
Schedule of Price Risk Derivatives | The realized and unrealized gain on oil derivative instrument is as follows:
(in thousands of $) | Nine Months Ended September 30,
| 2018 |  | 2017 |
Realized gain on oil derivative instrument | 14,318 |  | — |
Unrealized gain on oil derivative instrument | 185,770 |  | — |
| 200,088 |  | — |

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of price risk derivatives, including, but not limited to, the fair value of the derivatives, statement of financial position location, and statement of financial performance location of these instruments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=109980867&loc=SL5624171-113959 + Details
Name: | us-gaap_ScheduleOfPriceRiskDerivativesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration