Recently Issued and Proposed Accounting Standards (Notes)

6 Months Ended

Jun. 30, 2013

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Description of New Accounting Pronouncements Not yet Adopted [Text Block]

Recently Issued Accounting Standards

The Financial Accounting Standards Board (FASB) recently issued the following standards:

Recently Adopted Accounting Standards

In February 2012, the FASB issued guidance changing the presentation requirements of significant reclassifications out of accumulated other comprehensive income in their entirety and their corresponding effect on net income. We adopted this standard in the first quarter of 2013 and it did not have a material impact on our financial statements.

In December 2011 and January 2013, the FASB issued guidance amending and expanding disclosure requirements about offsetting and related arrangements associated with derivatives. We adopted this standard in the first quarter of 2013 and it did not have a material impact on our financial statements.

Recently Issued Accounting Standards

In February 2013, the FASB issued guidance on the recognition, measurement and disclosure obligations resulting from joint and several liability arrangements for which the total amount of the obligation is fixed at the reporting date. We will adopt this standard effective January 1, 2014. We do not expect the adoption to have a material impact on our financial statements.