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IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS | 6 Months Ended
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Jun. 30, 2014
IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS |
IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS | NOTE 15. IMPACT OF RECENTLY-ISSUED ACCOUNTING STANDARDS In April 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This update changes the criteria for reporting a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. Only disposals representing a strategic shift in operations should be presented as discontinued operations. This accounting standard update is effective for annual filings beginning on or after December 15, 2014. Early adoption is permitted. The impact of the adoption of ASU 2014-08 on the Partnership’s results of operations, financial position, cash flows and disclosures will be based on the Partnership’s future disposal activity.

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