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New Accounting Pronouncements New Accounting Pronouncements (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 | Table 2.1 shows the relevant amendments to accounting standards that we implemented for the year beginning January 1, 2018; none had a material impact on our consolidated financial statements or disclosures.
| Table | 2.1 |  |  |
Standard / Interpretation |  |  |  |
Amended Standards |  | Effective date
| ASC 718 | Compensation - Stock Compensation |
|  | • | ASU 2017-09 - Scope of Modification Accounting | January 1, 2018
| ASC 310 | Receivables - Nonrefundable Fees and Other Costs |
|  | • | ASU 2017-08 - Premium Amortization on Purchased Callable Debt Securities | January 1, 2019
| ASC 715 | Compensation - Retirement Benefits |
|  | • | ASU 2017-07 - Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost | January 1, 2018
| ASC 825 | Financial Instruments - Overall |
|  | • | ASU 2016-01 - Recognition and Measurement of Financial Assets and Financial Liabilities | January 1, 2018
Schedule of Prospective Accounting Standards, Not Yet Effective Or Adopted | Table 2.2 shows the relevant new amendments to accounting standards, which are not yet effective or adopted.
| Table | 2.2 |  |  |
Standard / Interpretation |  |  |  | Effective date
Amended Standards |  |
| ASC 326 | Financial Instruments - Credit Losses |
|  | • | ASU 2016-13 - Measurement of Credit Losses on Financial Instruments | January 1, 2020
| ASC 820 | Fair Value Measurement |
|  | • | ASU 2018-13 - Changes to the Disclosure Requirements for Fair Value Measurements | January 1, 2020
| ASC 715 | Compensation - Retirement Benefits |
|  | • | ASU 2018-14 - Changes to the Disclosure Requirements for Defined Benefit Plans | January 1, 2021

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -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 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305 + Details
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