Recent Accounting Standards - Description of Recent Accounting Standards, Not been Adopted (Detail) |
9 Months Ended |
|---|---|
Sep. 30, 2017 | |
| Accounting Standards Update 2014-09 | |
| New Accounting Pronouncements or Change in Accounting Principle [Line Items] | |
| Description | This standard amends existing revenue recognition guidance and requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This standard may be early adopted beginning January 1, 2017, and may be adopted either retrospectively to each prior reporting period presented or as a cumulative-effect adjustment as of the date of adoption. |
| Expected Date of Adoption | Jan. 01, 2018 |
| Effect on our Condensed Consolidated Financial Statements or Other Significant Matters | The adoption of this new standard will not affect the amounts shown in our Condensed Consolidated Financial Statements and related disclosures as the Company currently has no revenues. |
| Accounting Standards Update 2016-02 | |
| New Accounting Pronouncements or Change in Accounting Principle [Line Items] | |
| Description | This standard requires a lessee to recognize leases on its balance sheet by recording a liability representing the obligation to make future lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. A lessee is permitted to make an election not to recognize lease assets and liabilities for leases with a term of 12 months or less. The standard also modifies the definition of a lease and requires expanded disclosures. This standard may be early adopted and must be adopted using a modified retrospective approach with certain available practical expedients. |
| Expected Date of Adoption | Jan. 01, 2019 |
| Effect on our Condensed Consolidated Financial Statements or Other Significant Matters | We are currently evaluating the impact of the provisions of this guidance on our Condensed Consolidated Financial Statements and related disclosures. |