Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

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, 2018; none had a material impact on our consolidated financial statements or disclosures.



Standard / Interpretation
Table	3.1
				Effective date
Amended Standards
ASC 230		Statement of Cash Flows
		•	ASU 2016-18 - Restricted Cash	January 1, 2018
ASC 718		Compensation - Stock Compensation
		•	ASU 2017-09 - Scope of Modification Accounting	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 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 825		Financial Instruments - Overall
		•	ASU 2016-01 - Recognition and Measurement of Financial Assets and Financial Liabilities	January 1, 2018

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.



Standard / Interpretation
Table	3.2
				Effective date
Amended Standards
ASC 326		Financial Instruments - Credit Losses
		•	ASU 2016-13 - Measurement of Credit Losses on Financial Instruments	January 1, 2020
ASC 820		Fair Value Measurement
		•	ASU 2018-13 - Changes to the Disclosure Requirements for Fair Value Measurements	January 1, 2020
ASC 715		Compensation - Retirement Benefits
		•	ASU 2018-14 - Changes to the Disclosure Requirements for Defined Benefit Plans	January 1, 2021