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Accounting Pronouncements | 12 Months Ended
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Dec. 31, 2020
Accounting Changes and Error Corrections [Abstract] |
Accounting Pronouncements | Accounting Pronouncements The Company considers the applicability and impact of all ASUs issued by the FASB. The Company considered the ASUs summarized below, effective for 2020: Measurement of Credit Losses on Financial Instruments See Note 3, "Summary of Significant Accounting Policies — Accounts Receivable." Simplifying the Test for Goodwill Impairment Effective January 1, 2020, the standard simplifies the accounting for goodwill impairments and allows a goodwill impairment charge to be based on the amount of a reporting unit's carrying value in excess of its fair value. This eliminates the requirement to calculate the implied fair value of goodwill (i.e., "Step 2" under current guidance). Reference Rate Reform In March 2020, the FASB issued ASU 2020-04, "Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting." The guidance provides temporary optional expedients and exceptions to the current guidance on contract modifications and hedge accounting to ease the financial reporting burdens related to the expected market transition from the London Interbank Offered Rate ("LIBOR") and other interbank offered rates to alternative reference rates. The guidance was effective upon issuance and generally can be applied to applicable contract modifications and hedge relationships prospectively through December 31, 2022. The adoption of this guidance is not expected to have a significant impact on the Company's financial statements. Disclosure Requirements for Defined Benefit Plans In December 2020, the Company adopted ASU 2018-14, "Compensation — Retirement Benefits — Defined Benefit Plans — General (Subtopic 715-20): Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit Plans," which provides minor changes to the disclosure requirements for employers that sponsor defined benefit pension and/or other postretirement benefit plans. The adoption of this standard did not have a significant impact on the Company's financial statements. The Company considered the ASUs summarized below, effective after 2020: Simplifying the Accounting for Income Taxes See Note 3 "Summary of Significant Accounting Policies — Income Taxes."

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- Definition The entire disclosure for change in accounting principle. 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