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Recently Issued Accounting Standards Recently Issued Accounting Standards (Tables)

9 Months Ended

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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- References

No definition available.

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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
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-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

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-Name Accounting Standards Codification
-Topic 250
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section 45
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-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
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-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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