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Note 13 - Recent Accounting and Reporting Developments	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	13 . Recent Accounting and Reporting Developments There have been no developments to recently issued accounting standards, including the expected dates of adoption and estimated effects on the Company’s Condensed Consolidated Financial Statements and disclosures in Notes to Condensed Consolidated Financial Statements, from those disclosed in the Company’s 2018 Form  10 -K, except for the following: Accounting Changes In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.   2016 - 02, “Leases (Topic  842 )” (“ASU  2016 - 02” ), which requires lessees to recognize on the balance sheet right-of-use assets and lease liabilities for the rights and obligations created by the majority of leases, including those historically accounted for as operating leases. During 2018 and 2019, the FASB issued additional ASUs that clarify the implementation guidance for ASU 2016 - 02 but do not change the core principle of the guidance. The Company adopted Accounting Standards Codification (“ASC”) Topic  842, “Leases” on January  1, 2019 using the modified retrospective transition method which allowed it to continue to apply legacy guidance for periods prior to 2019. The Company elected the package of transition practical expedients which, among other things, allowed it to keep the historical lease classifications and not reassess the lease classification for any existing leases as of the date of adoption. The Company also made an accounting policy election to apply the short-term lease exception, which allows it to keep leases with an initial term of twelve months or less off the balance sheet. Upon adoption on January  1, 2019, the Company recognized right-of-use assets and lease liabilities for operating leases of approximately  $8.0  million. In August 2017, the FASB issued Accounting Standards Update No.   2017 - 12, “Derivatives and Hedging (Topic  815 ): Targeted Improvements to Accounting for Hedging Activities,” which better aligns risk management activities and financial reporting for hedging relationships, simplifies hedge accounting requirements, and improves disclosures of hedging arrangements. The Company adopted this guidance on January  1, 2019 and the impact was not material to the Company’s financial position, results of operations, or cash flows. In February 2018, the FASB issued Accounting Standards Update No.   2018 - 02, “Income Statement—Reporting Comprehensive Income (Topic  220 ): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” (“ASU 2018 - 02” ), which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017. The Company adopted this guidance on January  1, 2019, which resulted in reclassification between Accumulated other comprehensive loss and Retained earnings of $0.2  million, and had no impact on the Company’s results of operations or cash flows. In July 2018, the FASB issued Accounting Standards Update No.   2018 - 09, “Codification Improvements,” which clarifies, corrects errors in, or makes minor improvements to the ASC. The Company adopted this guidance on January  1, 2019 and the impact was not material to the Company’s financial position, results of operations, or cash flows.

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- Definition

The entire 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
-URI http://asc.fasb.org/topic&trid=2122394

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