XML 32 R11.htm IDEA: XBRL DOCUMENT
v3.21.2

RECENT ACCOUNTING AND REPORTING STANDARD | 9 Months Ended
--- | ---
Sep. 30, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract] |
RECENT ACCOUNTING AND REPORTING STANDARD | RECENT ACCOUNTING AND REPORTING STANDARD Accounting standards adopted In January 2021, the FASB issued ASU 2021-01 ("ASU 2021-01"), Reference Rate Reform (Topic 848), Scope. ASU 2021-01 clarifies the scope of Topic 848 so that derivatives affected by the discounting transition are explicitly eligible for certain option expedients and exceptions in Topic 848. The guidance is effective upon issuance and generally can be applied through December 31, 2022. We are currently evaluating the potential impact of ASU 2021-01 on our financial statements. In March 2020, the FASB issued ASU 2020-04 ("ASU 2020-04"), Reference Rate Reform (Topic 848), Facilitation of the Effects of Reference Rate Reform on Financial Reporting. ASU 2020-04 provides optional expedients and exceptions for applying generally accepted accounting principles to certain contract modifications and hedging relationships that reference London Inter-bank Offered Rate (LIBOR) or another reference rate expected to be discontinued. The guidance is effective upon issuance and generally can be applied through December 31, 2022. We are currently evaluating the potential impact of ASU 2020-04 on our financial statements. In January 2020, the FASB issued ASU 2020-01 ("ASU 2020-01"), Investments—Equity Securities (Topic 321), Investments—Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815), clarifying the interaction between accounting standards related to equity securities, equity method investments, and certain derivatives. ASU 2020-01 is effective for fiscal years beginning after December 15, 2020. The adoption did not have a material impact on our financial statements. In December 2019, the FASB issued ASU 2019-12 ("ASU 2019-12"), Income Taxes (Topic 740). ASU 2019-12 removes certain exceptions related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. It also clarifies and simplifies other areas of the standard. ASU 2019-12 is effective beginning in the first quarter of 2021. The adoption did not have a material impact on our financial statements.

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

X
- Definition The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (g)(2) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 105 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=122038215&loc=SL108384541-122693 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (i)(2) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iii) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(4) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 65 -Paragraph 15 -Subparagraph (g)(1) -URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 40 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iv) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(1) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 11.M.Q2) -URI http://asc.fasb.org/extlink&oid=122038215&loc=d3e31137-122693 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 926 -SubTopic 20 -Section 65 -Paragraph 2 -Subparagraph (f)(3) -URI http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 65 -Paragraph 6 -Subparagraph (e)(3) -URI http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 10 -Section 65 -Paragraph 4 -Subparagraph (e)(2) -URI http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 848 -SubTopic 10 -Section 65 -Paragraph 1 -Subparagraph (e)(1) -URI http://asc.fasb.org/extlink&oid=122150657&loc=SL122150809-237846 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 65 -Paragraph 8 -Subparagraph (e)(3) -URI http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Publisher FASB -Subparagraph (c) + Details
Name: | us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration