XML 60 R42.htm IDEA: XBRL DOCUMENT
v3.19.1

RECENTLY ISSUED ACCOUNTING STANDARDS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Accounting Changes and Error Corrections [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The change in presentation for the years ended December 31, 2017 and 2016 are as follows:
(in thousands of $) | As previously reported | Adjustments (decrease) increase | As adjusted
December 31, 2016 |  |  |
Administrative expenses | 45,960 |  | (8,658 | ) | 37,302 |
Project development expenses | — |  | 8,658 |  | 8,658 |
December 31, 2017 |  |  |
Administrative expenses | 50,334 |  | (12,303 | ) | 38,031 |
Project development expenses | — |  | 12,303 |  | 12,303 |
The adoption changed how restricted cash is reported in the consolidated statements of cash flows as follows for the twelve months ended December 31, 2017 and 2016:
(in thousands of $) | Cash flow line item | As previously reported | Adjustments decrease | As adjusted
December 31, 2016 |  |  |
OPERATING ACTIVITIES | Restricted cash and short-term deposits | 47,834 |  | (47,834 | ) | — |
INVESTING ACTIVITIES | Restricted cash and short-term deposits | 22,928 |  | (22,928 | ) | — |
FINANCING ACTIVITIES | Restricted cash and short-term deposits | (74,608 | ) | 74,608 |  | — |
As a result of the above changes, the following subtotals as retrospectively restated are as follows:
Net (decrease) increase in cash, cash equivalents and restricted cash | 118,955 |  | 3,846 |  | 122,801 |
Cash, cash equivalents and restricted cash at beginning of period | 105,235 |  | 412,182 |  | 517,417 |
Cash, cash equivalents and restricted cash at end of period | 224,190 |  | 416,028 |  | 640,218 |
December 31, 2017 |  |  |
OPERATING ACTIVITIES | Restricted cash and short-term deposits | 57,110 |  | (57,110 | ) | — |
INVESTING ACTIVITIES | Restricted cash and short-term deposits | 11,239 |  | (11,239 | ) | — |
FINANCING ACTIVITIES | Restricted cash and short-term deposits | (50,136 | ) | 50,136 |  | — |
As a result of the above changes, the following subtotals as retrospectively restated are as follows:
Net (decrease) increase in cash, cash equivalents and restricted cash | (9,328 | ) | (18,213 | ) | (27,541 | )
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 | 214,862 |  | 397,815 |  | 612,677 |

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
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