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Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Schedule of Recent Accounting and Reporting Developments
Table 3.1 shows the relevant amendments to accounting standards that have been implemented for the fiscal year beginning January 1, 2017; none had a material impact on our consolidated financial statements or disclosures.
 
Table
3.1
 
 
 
Standard / Interpretation
 
 
 
Effective date
Amended Standards
 
 
 
 
ASC 220
Income Statement - Reporting Comprehensive Income
 
 
 
ASU 2018-02 - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income
January 1, 2019
 
ASC 718
Compensation - Stock Compensation
 
 
 
ASU 2016-09 - Improvements to Employee Share-Based Compensation Accounting
January 1, 2017
Schedule of Prospective Accounting Standards, Not Yet Effective Or Adopted
Table 3.2 shows the relevant new amendments to accounting standards, which are not yet effective or adopted.
 
Table
3.2
 
 
 
Standard / Interpretation
 
 
 
Effective date
Amended Standards
 
 
 
 
ASC 718
Compensation - Stock Compensation
 
 
 
ASU 2017-09 - Scope of Modification Accounting
January 1, 2018
 
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 310
Receivables - Nonrefundable Fees and Other Costs
 
 
 
ASU 2017-08 - Premium Amortization on Purchased Callable Debt Securities
January 1, 2019
 
ASC 326
Financial Instruments - Credit Losses
 
 
 
ASU 2016-13 - Measurement of Credit Losses on Financial Instruments
January 1, 2020
 
ASC 825
Financial Instruments - Overall
 
 
 
ASU 2016-01 - Recognition and Measurement of Financial Assets and Financial Liabilities
January 1, 2018