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Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2021
Accounting Policies [Abstract] |
Schedule of Price Risk Derivatives | The realized and unrealized gain/(loss) on oil and gas derivative instruments are as follows:
(in thousands of $) | Nine months ended September 30,
| 2021 | 2020
Realized gain on oil derivative instrument | 11,837 |  | 2,539 |
Unrealized gain/(loss) on oil and gas derivative instruments | 145,282 |  | (39,400) |
| 157,119 |  | (36,861) |
Schedule of Error Corrections and Prior Period Adjustments | The changes in presentation for the prior periods are shown below:
Unaudited Consolidated Statements of Operations | Nine months ended September, 2020
(in thousands of $) | As previously reported | Adjustments Increase/ (Decrease) | Restated
Equity in net losses of affiliates | (180,860) |  | 180,469 |  | (391) |
Net loss from discontinued operations | — |  | (180,469) |  | (180,469) |
Consolidated Balance Sheet | December 31, 2020
(in thousands of $) | As previously reported | Adjustments Increase/ (Decrease) | Restated
Investment in affiliates | 312,151 |  | (267,766) |  | 44,385 |
Assets held for sale | — |  | 267,766 |  | 267,766 |
Unaudited Statements of Cashflows | Nine months ended September 30, 2020
(in thousands of $) | As previously reported | Adjustments (decrease) increase | Restated
Net cash provided by operating activities |  |  |
Equity in net losses of affiliates | 180,860 |  | (180,469) |  | 391 |
Loss from discontinued operations | — |  | 180,469 |  | 180,469 |
Net cash (used in)/provided by investing activities |  |  |
Additions to investments in affiliates | (10,726) |  | 2,410 |  | (8,316) |
Dividends received | 10,124 |  | (10,124) |  | — |
Short-term loan advanced to related parties | (40,000) |  | 40,000 |  | — |
Proceeds from repayment of short-term loan advanced to related parties | 40,000 |  | (40,000) |  | — |
Net cash (used in)/provided by discontinued investing activities |  |  |
Additions to investments in affiliates | — |  | (2,410) |  | (2,410) |
Dividends received | — |  | 10,124 |  | 10,124 |
Short-term loan advanced to related parties | — |  | (40,000) |  | (40,000) |
Proceeds from repayment of short-term loan advanced to related parties | — |  | 40,000 |  | 40,000 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
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- 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=125515794&loc=SL5624171-113959 + Details
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