Recently Issued Standards to be Adopted

9 Months Ended

Sep. 30, 2020

Recently Issued Standards to be Adopted

Recently Issued Standards to be Adopted

3. Recently Issued Standards to be Adopted

In October 2020, the FASB issued ASU 2020-08, Codification Improvements to Subtopic 310-20, Receivables-Nonrefundable Fees and Other Costs.  The guidance is effective for fiscal years beginning after December 15, 2020.  Early adoption is not permitted.  We are currently evaluating the impact the standard may have on our consolidated financial statements and related disclosures.