Magnachip Semiconductor (MX) 10-K12 Feb 152013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Jan. 31, 2015	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	FALSE
Document Period End Date	31-Dec-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	MX
Entity Registrant Name	MAGNACHIP SEMICONDUCTOR Corp
Entity Central Index Key	1325702
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		34,056,468
Entity Public Float			$504,621,328

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011	Dec. 31, 2010
Current assets
Cash and cash equivalents	$153,606	$182,238	$162,111		$172,172
Restricted cash	4	133	6,830
Accounts receivable, net	78,898	105,983	102,622
Inventories, net	74,698	82,384	62,683
Other receivables	6,011	1,560	509
Prepaid expenses	9,194	7,884	6,032
Current deferred income tax assets	1,348	1,788	2,076
Other current assets	10,403	10,624	12,471
Total current assets	334,162	392,594	355,334
Property, plant and equipment, net	254,297	237,392	182,663
Intangible assets, net	3,111	15,260	16,787
Long-term prepaid expenses	16,405	18,048	4,790
Deferred income tax assets	896	2,586	4,770
Other non-current assets	16,319	14,866	15,002
Total assets	625,190	680,746	579,346
Current liabilities
Accounts payable	75,059	79,365	77,880
Other accounts payable	15,670	16,759	13,452
Accrued expenses	65,494	47,375	35,469
Current portion of capital lease obligation			2,852
Derivative liabilities		944	9,757
Other current liabilities	5,872	9,544	3,893
Total current liabilities	162,095	153,987	143,303
Long-term borrowings, net	223,923	201,653	201,389
Accrued severance benefits, net	134,172	114,858	92,432
Other non-current liabilities	23,459	18,719	8,050
Total liabilities	543,649	489,217	445,174
Commitments and contingencies (Note 20)
Stockholders' equity
Common stock, $0.01 par value, 150,000,000 shares authorized, 40,627,131 shares issued and 34,048,366 outstanding at December 31, 2013, 39,599,374 shares issued and 35,635,357 outstanding at December 31, 2012 and 39,439,115 shares issued and 37,907,575 outstanding at December 31, 2011	406	396	394
Additional paid-in capital	116,222	102,409	99,060
Retained earnings	105,889	170,092	60,054	71,355
Treasury stock, 6,578,765, 3,964,017 and 1,531,540 shares at December 31, 2013, 2012 and 2011, respectively	-90,918	-39,918	-11,793
Accumulated other comprehensive loss	-50,058	-41,450	-13,543		-5,275
Total stockholders' equity	81,541	191,529	134,172		161,222
Total liabilities and stockholders' equity	$625,190	$680,746	$579,346

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Financial Position [Abstract]
Common stock, par value	$0.01	$0.01	$0.01
Common stock, shares authorized	150,000,000	150,000,000	150,000,000
Common stock, shares issued	40,627,131	39,599,374	39,439,115
Common stock, shares outstanding	34,048,366	35,635,357	37,907,575
Treasury stock, shares	6,578,765	3,964,017	1,531,540

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Statement [Abstract]
Net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Cost of sales									579,109	564,089	543,596
Gross profit	17,179	34,413	45,241	58,235	63,186	74,649	59,900	45,512	155,068	243,247	199,534
Selling, general and administrative expenses									85,767	82,677	70,223
Research and development expenses									87,862	76,255	76,589
Restructuring and impairment charges									8,207		3,599
Special expense for IPO incentive											12,146
Operating income (loss)	-33,179	-10,220	2,665	13,966	21,913	32,492	20,345	9,565	-26,768	84,315	36,977
Other income (expenses)
Interest expense, net									-20,360	-22,600	-24,984
Foreign currency gain (loss), net									16,837	57,280	-11,348
Loss on early extinguishment of senior notes									-32,812		-5,459
Others									2,870	3,890	1,628
Net other income (expenses)									-33,465	38,570	-40,163
Income (loss) before income taxes									-60,233	122,885	-3,186
Income tax expenses									3,970	12,847	8,115
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Earnings (loss) per common share-
Basic	($0.64)	$0.01	($0.70)	($0.49)	$1.31	$1.30	$0.07	$0.36	($1.82)	$3.01	($0.29)
Diluted	($0.64)	$0.01	($0.70)	($0.49)	$1.27	$1.27	$0.07	$0.35	($1.82)	$2.93	($0.29)
Weighted average number of shares-
Basic	34,480,849	35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127	35,232,194	36,567,684	38,775,642
Diluted	34,480,849	37,484,601	35,474,001	35,539,413	37,050,284	37,290,612	37,517,712	38,282,932	35,232,194	37,533,391	38,775,642

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Other comprehensive income (loss)
Foreign currency translation adjustments									-13,727	-37,737	8,373
Derivative adjustments
Fair valuation of derivatives									7,497	5,237	-5,559
Reclassification adjustment for loss (gain) on derivatives included in net income (loss)									-2,984	4,608	-10,979
Unrealized gain (loss) on investments									606	-15	-103
Total comprehensive income (loss)									($72,811)	$82,131	($19,569)

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Stockholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]
In Thousands, except Share data	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, beginning at Dec. 31, 2010 (As Previously Reported [Member])	$162,851	$384	$95,585	$72,157		($5,275)
Balance, beginning (Adjustments [Member])	-1,629		-827	-802
Balance, beginning at Dec. 31, 2010	161,222	384	94,758	71,355		-5,275
Balance, Shares beginning at Dec. 31, 2010 (As Previously Reported [Member])		38,401,989
Balance, Shares beginning at Dec. 31, 2010		38,401,989
Forfeiture of restricted stock	0	0	0	0	0	0
Forfeiture of restricted stock, Shares		-3,465
Stock-based compensation	2,216		2,216
Issuance of common stock	1,567	10	1,557
Issuance of common stock, Shares		950,586
Exercise of stock options	529		529
Exercise of stock options, Shares	90,005	90,005
Acquisition of treasury stock	-11,793				-11,793
Acquisition of treasury stock, Shares		-1,531,540
Other comprehensive loss, net	-8,268					-8,268
Net income (loss)	-11,301			-11,301
Net income (loss) at Jan. 01, 2011 (As Previously Reported [Member])	21,793
Net income (loss) (Adjustments [Member])	-33,094
Balance, ending at Dec. 31, 2011 (As Previously Reported [Member])	166,670
Balance, ending (Adjustments [Member])	-32,498
Balance, ending at Dec. 31, 2011	134,172	394	99,060	60,054	-11,793	-13,543
Balance, Shares ending at Dec. 31, 2011	37,907,575	37,907,575
Stock-based compensation	2,389		2,389
Issuance of common stock	46		46
Issuance of common stock, Shares		4,499
Exercise of stock options	916	2	914
Exercise of stock options, Shares	155,708	155,708
Exercise of warrants, Shares		52
Acquisition of treasury stock	-28,125				-28,125
Acquisition of treasury stock, Shares		-2,432,477
Other comprehensive loss, net	-27,907					-27,907
Net income (loss)	110,038			110,038
Net income (loss) at Jan. 01, 2012 (As Previously Reported [Member])	193,301
Net income (loss) (Adjustments [Member])	-83,263
Balance, ending at Dec. 31, 2012 (As Previously Reported [Member])	310,309
Balance, ending (Adjustments [Member])	-118,780
Balance, ending at Dec. 31, 2012	191,529	396	102,409	170,092	-39,918	-41,450
Balance, Shares ending at Dec. 31, 2012	35,635,357	35,635,357
Stock-based compensation	2,213		2,213
Exercise of stock options	4,546	6	4,540
Exercise of stock options, Shares	579,476	579,476
Exercise of warrants	7,064	4	7,060
Exercise of warrants, Shares		448,281
Acquisition of treasury stock	-51,000				-51,000
Acquisition of treasury stock, Shares		-2,614,748
Other comprehensive loss, net	-8,608					-8,608
Net income (loss)	-64,203			-64,203
Balance, ending at Dec. 31, 2013	$81,541	$406	$116,222	$105,889	($90,918)	($50,058)
Balance, Shares ending at Dec. 31, 2013	34,048,366	34,048,366

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Cash flows from operating activities
Net income (loss)	($64,203)
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization	32,726
Provision for severance benefits	23,169
Amortization of debt issuance costs and original issue discount	890
Loss (gain) on foreign currency translation, net	-18,329
Restructuring and impairment charges	6,378
Stock-based compensation	2,213
Loss on early extinguishment of senior notes	32,812
Other	1,479
Changes in operating assets and liabilities
Accounts receivable	26,756
Inventories, net	9,593
Other receivables	-3,964
Other current assets	11,026
Deferred tax assets	1,470
Accounts payable	-3,111
Other accounts payable	-10,376
Accrued expenses	20,974
Other current liabilities	-387
Other non-current liabilities	6,073
Payment of severance benefits	-6,130
Other	-304
Net cash provided by operating activities	68,755
Cash flows from investing activities
Decrease in restricted cash	125
Proceeds from disposal of plant, property and equipment	94
Purchase of property, plant and equipment	-42,483
Payment for intellectual property registration	-605
Collection of guarantee deposits	117
Payment of guarantee deposits	-1,365
Other	14
Net cash used in investing activities	-44,103
Cash flows from financing activities
Proceeds from issuance of common stock	11,375
Proceeds from issuance of senior notes	218,836
Repayment of long-term borrowings	-229,333
Acquisition of treasury stock	-51,000
Net cash used in financing activities	-50,122
Effect of exchange rates on cash and cash equivalents	-3,162
Net increase (decrease) in cash and cash equivalents	-28,632
Cash and cash equivalents
Beginning of the period	182,238
End of the period	153,606
Supplemental cash flow information
Cash paid for interest	16,223
Cash paid (refunded) for income taxes	6,267
Non-cash investing and financing activities
Property, plant and equipment additions in other accounts payable	$116

Business_Basis_of_Presentation

Business, Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Business, Basis of Presentation and Summary of Significant Accounting Policies	1. Business, Basis of Presentation and Summary of Significant Accounting Policies
	Business
	MagnaChip Semiconductor Corporation (together with its subsidiaries, the “Company”) is a Korea-based designer and manufacturer of analog and mixed-signal semiconductor products for high-volume consumer, computer and communication applications. The Company’s business is comprised of three key business lines: Display Solutions, Power Solutions and Semiconductor Manufacturing Services. The Company’s Display Solutions products include display drivers for use in a wide range of flat panel displays and mobile multimedia devices. The Company’s Power Solutions products include discrete and integrated circuit solutions for power management in high-volume consumer, computer and communication applications. The Company’s Semiconductor Manufacturing Services provides specialty analog and mixed-signal foundry services for fabless semiconductor companies that serve the consumer, computing and wireless end markets.
	Basis of Presentation
	The consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
	Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.
	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company including its wholly-owned subsidiaries. All intercompany transactions and balances are eliminated in consolidation.
	Business Combination
	Pursuant to accounting guidance for business combinations (“ASC 805”), the Company (i) applies the definition of “business” and “business combination” as prescribed by the revised guidance; (ii) recognize assets acquired, liabilities assumed (including goodwill) measured at fair value at the acquisition date; (iii) recognize acquisition-related expenses in earnings; and (iv) capitalize technology and customer relationships at fair value as intangible assets.
	Use of Estimates
	The preparation of financial statements in accordance with US GAAP requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, stock based compensation, property plant and equipment, intangible assets, other long-lived assets, long-term employee benefits, contingencies liabilities, and assumptions used in the calculation of income taxes and sales incentives, among others. Although these estimates and assumptions are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may be significantly different from the estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods.

	Foreign Currency Translation
	The Company has assessed in accordance with ASC 830, “Foreign Currency Matters” (“ASC 830”), the functional currency of each of its subsidiaries in Luxembourg and the Netherlands and has designated the U.S. dollar to be their respective functional currencies. The Company and its other subsidiaries are utilizing their local currencies as their functional currencies. The financial statements of the subsidiaries in functional currencies other than the U.S. dollar are translated into the U.S. dollar in accordance with ASC 830. All the assets and liabilities are translated to the U.S. dollar at the end-of-period exchange rates. Capital accounts are determined to be of a permanent nature and are therefore translated using historical exchange rates. Revenues and expenses are translated using average exchange rates for the respective periods. Foreign currency translation adjustments arising from differences in exchange rates from period to period are included in the foreign currency translation adjustment account in accumulated comprehensive income (loss) of stockholders’ equity. Gains and losses due to transactions in currencies other than the functional currency are included as a component of other income (expense) in the statement of operations.
	Cash and Cash Equivalents
	Cash equivalents consist of highly liquid investments with an original maturity date of three months or less when purchased.
	Accounts Receivable Reserves
	An allowance for doubtful accounts is provided based on the aggregate estimated uncollectability of the Company’s accounts receivable. The Company also records an estimate for sales returns, included within accounts receivable, net, based on the historical experience of the amount of goods that will be returned and refunded or replaced. In addition, the Company also includes in accounts receivable, an allowance for additional products that may have to be provided, free of charge, to compensate customers for products that do not meet previously agreed yield criteria, the low yield compensation reserve.
	Sales of Accounts Receivable
	The Company accounts for transfers of financial assets under ASC 860, “Transfers and Servicing,” as either sales or financings. Transfers of financial assets that result in sales accounting are those in which (1) the transfer legally isolates the transferred assets from the transferor, (2) the transferee has the right to pledge or exchange the transferred assets and no condition both constraints the transferee’s right to pledge or exchange the assets and provides more than a trivial benefit to the transferor, and (3) the transferor does not maintain effective control over the transferred assets. If the transfer does not meet these criteria, the transfer is accounted for as a financing. Financial assets that are treated as sales are removed from the Company’s accounts with any realized gain or loss reflected in earning during the period of sale.
	Inventories
	Inventories are stated at the lower of cost or market, using the average cost method, which approximates the first in, first out method (“FIFO”). If net realizable value is less than cost at the balance sheet date, the carrying amount is reduced to the realizable value, and the difference is recognized as a loss on valuation of inventories within cost of sales. Inventory reserves are established when conditions indicate that the net realizable value is less than costs due to physical deterioration, obsolescence, changes in price levels, or other causes based on individual facts and circumstances. Reserves are also established for excess inventory based on inventory levels in excess of six months of projected demand for each specific product.
	In addition, as prescribed in ASC 330, “Inventory,” the cost of inventories is determined based on the normal capacity of each fabrication facility. In case the capacity utilization is lower than a certain level that management believes to be normal, the fixed overhead costs per production unit which exceeds those under normal capacity are charged to cost of sales rather than capitalized as inventories.

	Property, Plant and Equipment
	Property, plant and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as set forth below.


	Buildings	30 - 40 years
	Building related structures	10 - 20 years
	Machinery and equipment	10 - 12 years
	Vehicles and others	5 years
	Routine maintenance and repairs are charged to expense as incurred. Expenditures that enhance the value or significantly extend the useful lives of the related assets are capitalized.
	Prior to July 1, 2011, the Company depreciated machinery and measurement equipment using the straight-line method over 5 to 10 years. However, based on an evaluation of the appropriateness of depreciable lives including a review of historical usage and a change in its strategic business plan, the Company determined that machinery and measurement equipment have a longer life than previously estimated. As a result, the Company changed the estimate of depreciable lives for machinery and measurement equipment to 10 to 12 years. The purpose of this change was to more accurately reflect the productive life of these assets. In accordance with ASC 250-10-45, “Accounting Changes and Error Corrections,” the change in life has been accounted for as a change in accounting estimate on a prospective basis from July 1, 2011. As a result of the change in the estimated life of machinery and measurement equipment, cost of sales was $4.8 million lower, net loss was $5.2 million higher and net loss per diluted share was $0.13 higher for the year ended December 31, 2011.
	Impairment of Long-Lived Assets
	The Company reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”). Recoverability is measured by comparing its carrying amount with the future net undiscounted cash flows the assets are expected to generate. If such assets are considered to be impaired, the impairment is measured as the difference between the carrying amount of the assets and the fair value of assets using the present value of the future net cash flows generated by the respective long-lived assets.
	Restructuring Charges
	The Company recognizes restructuring charges in accordance with ASC 420, “Exit or Disposal Cost Obligations” (“ASC 420”). Certain costs and expenses related to exit or disposal activities are recorded as restructuring charges when liabilities for those costs and expenses are incurred.
	Lease Transactions
	The Company accounts for lease transactions as either operating leases or capital leases, depending on the terms of the underlying lease agreements. Machinery and equipment acquired under capital lease agreements are recorded at the lower of the present value of future minimum lease payments and estimated fair value of leased property and depreciated using the straight-line method over their estimated useful lives. In addition, the aggregate lease payments are recorded as capital lease obligations, net of unaccrued interest. Interest is amortized over the lease period using the effective interest rate method. Leases that do not qualify as capital leases are classified as operating leases, and the related rental payments are expensed on a straight-line basis over the shorter of the estimated useful lives of the leased property and the lease term.

	Software
	The Company capitalizes certain external costs that are incurred to purchase and implement internal-use computer software. Direct costs relating to the development of software for internal use are capitalized after technological feasibility has been established, in accordance with ASC 350, “Intangibles-Goodwill and Other” (“ASC 350”). Depreciation is recorded on a straight-line basis over the software’s estimated useful life, which is usually five years.
	Intangible Assets
	Intangible assets other than intellectual property include technology and customer relationships which are amortized on a straight-line basis over periods ranging from one to five years. Intellectual property assets acquired represent rights under patents, trademarks and property use rights and are amortized over their respective periods of benefit, ranging up to ten years, on a straight-line basis.
	Goodwill and Acquired Intangible Assets
	The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and intangible assets as of the date of acquisition. Goodwill is subject to impairment testing using a two-step process after considering a qualitative assessment. The first step of the goodwill impairment test is to identify potential impairment by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is not required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of the impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value (i.e., the fair value of reporting unit less the fair value of the unit’s assets and liabilities, including identifiable intangible assets) of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying value of goodwill exceeds its implied fair value, the excess is required to be recorded as an impairment charge in earnings. The Company performs its annual goodwill impairment analysis during the fourth quarter. Goodwill must be tested between annual tests if events or changes in circumstances indicate that the asset might be impaired. The Company reviews changes in the business climate, changes in market capitalization, legal factors, operating performance indicators and competition, among other factors and their potential impact on the Company’s fair value determination.
	Fair Value Disclosures of Financial Instruments
	The Company follows ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”) for measurement and disclosures about fair value of its financial instruments. ASC 820 establishes a framework for measuring fair value in US GAAP, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by ASC 820 are:
	Level 1—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.
	Level 2—Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life.
	Level 3—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.
	As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, other receivables, accounts payable and other accounts payable approximate their fair values because of the short maturity of these instruments.

	Accrued Severance Benefits
	The majority of accrued severance benefits is for employees in the Company’s Korean subsidiary, MagnaChip Semiconductor Ltd. Pursuant to the Employee Retirement Benefit Security Act of Korea, eligible employees and executive officers with one or more years of service are entitled to severance benefits upon the termination of their employment based on their length of service and rate of pay. As of December 31, 2013, 98% of all employees of the Company were eligible for severance benefits.
	Accrued severance benefits are funded through a group severance insurance plan. The amounts funded under this insurance plan are classified as a reduction of the accrued severance benefits. Subsequent accruals are to be funded at the discretion of the Company.
	In accordance with the National Pension Act of the Republic of Korea, a certain portion of accrued severance benefits is deposited with the National Pension Fund and deducted from the accrued severance benefits. The contributed amount is paid to employees from the National Pension Fund upon their retirement.
	Revenue Recognition
	Revenue is recognized when there is persuasive evidence of an arrangement, the price to the buyer is fixed or determinable, delivery has occurred and collectability of the sales price is reasonably assured. Revenue from the sale of products is recognized when title and risk of loss transfers to the customer, which is generally when the product is shipped to or accepted by the customer depending on the terms of the arrangement.
	A portion of the Company’s sales are made through distributors for which revenue recognition criteria are usually met when the product is shipped to or accepted by the distributors, consistent with the principles described above. However, the risk of loss may not pass upon shipment of products to the distributors due to a variety of reasons, including the nature of the business arrangement with the distributors. For example, the financial condition of a distributor may indicate that payments by the distributor to the Company are contingent on resale of products to an end customer. In this situation, the Company defers recognition of revenue and cost of revenue on transactions with such distributor until the Company is informed by the distributor that the product has been resold to the end customer.
	In accordance with revenue recognition guidance, any tax assessed by a governmental authority that is directly imposed on a revenue-producing transaction between a seller and a customer is presented in the statements of operations on a net basis (excluded from revenues).
	The Company provides a warranty, under which customers can return defective products. The Company estimates the costs related to those defective product returns and records them as a component of cost of sales.
In addition, the Company offers sales returns (other than those that relate to defective products under warranty), yield provisions, cash discounts for early payments and certain allowances to its customers, including distributors. The Company records reserves for those returns, discounts and allowances as a deduction from sales, based on historical experience and other quantitative and qualitative factors.
All amounts billed to a customer related to shipping and handling are classified as sales while all costs incurred by the Company for shipping and handling are classified as selling, general and administrative expenses. The amounts charged to selling, general and administrative expenses were $2,850 thousand, $3,057 thousand, and $2,408 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.

Derivative Financial Instruments
The Company applies the provisions of ASC 815, “Derivatives and Hedging” (“ASC 815”). This Statement requires the recognition of all derivative instruments as either assets or liabilities measured at fair value.
Under the provisions of ASC 815, the Company may designate a derivative instrument as hedging the exposure to variability in expected future cash flows that are attributable to a particular risk (a “cash flow hedge”) or hedging the exposure to changes in the fair value of an asset or a liability (a “fair value hedge”). Special accounting for qualifying hedges allows the effective portion of a derivative instrument’s gains and losses to offset related results on the hedged item in the consolidated statements of operations and requires that a company formally document, designate and assess the effectiveness of the transactions that receive hedge accounting treatment. Both at the inception of a hedge and on an ongoing basis, a hedge must be expected to be highly effective in achieving offsetting changes in cash flows or fair value attributable to the underlying risk being hedged. If the Company determines that a derivative instrument is no longer highly effective as a hedge, it discontinues hedge accounting prospectively and future changes in the fair value of the derivative are recognized in current earnings. The Company assesses hedge effectiveness at the end of each quarter.
In accordance with ASC 815, changes in the fair value of derivative instruments that are cash flow hedges are recognized in accumulated other comprehensive income (loss) and reclassified into earnings in the period in which the hedged item affects earnings. Ineffective portions of a derivative instrument’s change in fair value are immediately recognized in earnings. Derivative instruments that do not qualify, or cease to qualify, as hedges must be adjusted to fair value and the adjustments are recorded through net income (loss).
The cash flows from derivative instruments receiving hedge accounting treatment are classified in the same categories as the hedged items in the consolidated statements of cash flows.
Advertising
The Company expenses advertising costs as incurred. Advertising expense was approximately $161 thousand, $142 thousand and $148 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.
Product Warranties
The Company records, in other current liabilities, warranty liabilities for the estimated costs that may be incurred under its basic limited warranty. The standard limited warranty period is one year for the majority of products. This warranty covers defective products, and related liabilities are accrued when product revenues are recognized. Factors that affect the Company’s warranty liability include historical and anticipated rates of warranty claims and repair or replacement costs per claim to satisfy the Company’s warranty obligation. As these factors are impacted by actual experience and future expectations, the Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts when necessary.
Research and Development
Research and development costs are expensed as incurred and include wafers, masks, employee expenses, contractor fees, building costs, utilities and administrative expenses. Acquired in-process research and development, or IPR&D, assets are considered indefinite-lived intangible assets and are not subject to amortization. An IPR&D asset must be tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. The impairment test consists of a comparison of the fair value of the IPR&D asset with its carrying amount. If the carrying amount of the IPR&D asset exceeds its fair value, an impairment loss must be recognized in an amount equal to that excess. After an impairment loss is recognized, the adjusted carrying amount of the IPR&D asset will be its new accounting basis. Subsequent reversal of a previously recognized impairment loss is prohibited. The initial determination and subsequent evaluation for impairment of the IPR&D asset requires management to make significant judgments and estimates. Once the IPR&D projects have been completed, the useful life of the IPR&D asset is determined and amortized accordingly.

Licensed Patents and Technologies
The Company has entered into a number of royalty agreements to license patents and technology used in the design of its products. The Company carries two types of royalties: lump-sum and running basis. Lump-sum royalties which require initial payments, usually paid in installments, represent a non-refundable commitment, such that the total present value of these payments is recorded as a prepaid expense and a liability upon execution of the agreements and the costs are amortized over the contract period using the straight-line method and charged to research and development expenses in the consolidated statements of operations.
Running royalties are paid based on the revenue of related products sold by the Company.
Stock-Based Compensation
The Company follows the provisions of ASC 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite service period. As permitted under ASC 718, the Company elected to recognize compensation expense for all options with graded vesting based on the graded attribution method.
The Company uses the Black-Scholes option-pricing model to measure the grant-date-fair-value of options. The Black-Scholes model requires certain assumptions to determine an option’s fair value, including expected term, risk free interest, expected volatility and fair value of underlying common share. The expected term of each option grant was based on employees’ expected exercises and post-vesting employment termination behavior and the risk free interest rate was based on the U.S. Treasury yield curve for the period corresponding with the expected term at the time of grant. The expected volatility was estimated using historical volatility of share prices of similar public entities. No dividends were assumed for this calculation of option value.
Earnings per Share
In accordance with ASC 260, “Earnings Per Share” (“ASC 260”), the Company computes basic earnings per share by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the dilution of potential common stock outstanding during the period. In determining the hypothetical shares repurchased, the Company uses the average share price for the period.
Income Taxes
Prior to its conversion to a corporation, MagnaChip Semiconductor LLC elected to be treated as a partnership for U.S. federal income tax purposes and therefore was not subject to income taxes on its income. Taxes on its income were the responsibility of the individual equity owners of MagnaChip Semiconductor LLC. MagnaChip Semiconductor Corporation became a taxable entity according to the corporate conversion in March 2011. The Company operates a number of subsidiaries that are subject to local income taxes in those territories.
The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in a company’s financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based upon the difference between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. Valuation allowances are established when it is necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable for the period and the change during the period in deferred tax assets and liabilities.

The Company recognizes and measures uncertain tax positions taken or expected to be taken in a tax return utilizing a two-step process. In the first step, recognition, the Company determines whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step addresses measurement of a tax position that meets the more-likely-than-not criteria. The tax position is measured at the largest amount of benefit that has a likelihood of greater than 50 percent of being realized upon ultimate settlement.
Concentration of Credit Risk
The Company performs periodic credit evaluations of its customers’ financial condition and generally does not require collateral for customers on accounts receivable. The Company maintains reserves for potential credit losses, which are periodically reviewed.
Recent Accounting Pronouncements
In June 2014, the FASB issued Accounting Standards Update No. 2014-11, “Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures” (“ASU 2014-11”). The guidance in this update changes the accounting for repurchase-to-maturity transactions and repurchasing financing arrangements. It also requires enhanced disclosures about repurchase agreements and other similar transactions. The accounting changes in this update are effective for public companies for the first interim or annual period beginning after December 15, 2014. In addition, for public companies, the disclosure for certain transactions accounted for as a sale is effective for the first interim or annual period beginning on or after December 15, 2014, and the disclosure for transactions accounted for as secured borrowings is required to be presented for annual periods beginning after December 15, 2014, and interim periods beginning after March 15, 2015. Early application is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-11 on its consolidated financial statements.
In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial statements.
In July 2013, the FASB issued Accounting Standards Update No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The adoption of ASU 2013-11 will require an unrecognized tax benefit, or a portion of an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, unless an exception applies. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2013. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

In February 2013, the FASB issued Accounting Standards Update No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”), which requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, ASU 2013-02 requires an entity to present, either on the face of the income statement or in the notes to financial statements, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under US GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts, an entity is required to cross-reference to other disclosures required under US GAAP that provide additional detail about those amounts. The update does not change the current requirements for reporting net income or other comprehensive income in financial statements and is effective prospectively for reporting periods beginning after December 15, 2012. The Company’s adoption of ASU 2013-02 did not have a material impact on its consolidated financial statements.

Restatement_of_Consolidated_Fi

Restatement of Consolidated Financial Statements	12 Months Ended
Restatement of Consolidated Financial Statements	Dec. 31, 2013
Accounting Changes and Error Corrections [Abstract]
Restatement of Consolidated Financial Statements	2. Restatement of Consolidated Financial Statements
	Background and Scope of Investigation
	In January 2014, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) commenced an internal investigation into the Company’s accounting practices and procedures with outside professional advisors (the “Independent Investigation”). The Independent Investigation involved procedures that included forensic analysis and inquiry directed to aspects of the Company’s accounting and financial reporting practices, and evaluated aspects of its historical accounting and financial reporting practices since 2011. The Independent Investigation initially raised questions relating to numerous accounting transactions, most of which involved revenue recognition practices relating to the Company’s distributor relationships.
	Based on initial findings and observations from the Independent Investigation regarding errors in the Company’s revenue recognition practices related to sales through distributors, the Company announced on March 11, 2014 that the Audit Committee concluded that the Company’s previously issued financial statements for each of the years ended December 31, 2012 and December 31, 2011 and the quarters ended March 31, June 30 and September 30 in 2013 and 2012 should no longer be relied upon.
	The Independent Investigation continued through October 2014 and identified numerous accounting errors, most of which involved revenue recognition, cost of goods sold, inventory reserves, fixed asset capitalization, and expense recognition and allocation. It also identified deficiencies regarding business practices related to distributors, non-distributor customers and vendors. Concurrently with the Independent Investigation, management conducted extensive internal reviews of its financial accounting and reporting practices and internal control over financial reporting. The Independent Investigation and management’s internal review identified evidence of errors in the Company’s accounting and deficiencies in its internal control over financial reporting.
	Restatement Adjustments
	As a result of the issues identified in the Independent Investigation and the management’s internal review, the Company restated its previously reported consolidated financial statements for the years ended December 31, 2012 and 2011, including the stockholders’ equity balance as of January 1, 2011, in order to correct certain previously reported amounts.
	The impact of the errors to the previous statements of operations, balance sheets and statements of cash flows has been detailed in the tables below. A description of the nature of the errors follows.

	Revenue Recognition
	Sales through Distributors—The largest portion of revenue recognition adjustments relate to correcting the timing and amount of revenue recognized on the sale of products through certain distributors. During the course of the Independent Investigation and management’s internal review, it was determined that the application of its revenue recognition policy was not appropriate in these situations. Revenue had been recognized without persuasive evidence of an arrangement and the collectability of the sales price not being reasonably assured. Furthermore, in some circumstances, revenue was recognized prior to risk of loss being transferred.
	Accordingly, related revenues and cost of sales were reversed in the period in which the accounting errors took place and recognized in subsequent periods when all of the revenue recognition criteria were met. These adjustments also include the impact of foreign currency exchange rate differences between periods of de-recognition and recognition of the revenue transactions.
	Other—The other revenue recognition adjustments include transactions where the Company recognized revenue in an incorrect period or recognized an incorrect amount of revenue. The primary categories of other revenue recognition adjustments include the following:

		•		Unfinished Products—The Company identified recognition of revenues on unfinished or semi-finished products. These products were completed and shipped to the distributor or end customer after the related revenues were recognized.

		•		Non-recurring Engineering (“NRE”)—The Company provides NRE services to develop prototype wafers mainly for the Company’s foundry service customers. The Company identified revenue related to certain NRE arrangements recognized earlier or later than at the time that the required prototype wafer was delivered.

		•		Concessions—The Company identified various types of unrecorded concessions provided to its distributors and customers, including future discounts, price adjustments, free products and others to incentivize distributors and customers to make purchases. Such concessions should be recorded as a deduction from revenues at the time when the related revenues are recognized.

		•		Direct Customer Sales—The Company identified certain sales transactions to a customer that were recognized when the products were taken from its manufacturing facility to warehouse, rather than when the products were delivered to the customer’s location. The arrangement related to these transactions did not have a fixed schedule for delivery to a customer’s location and were prematurely recognized as revenues.
	Hedge Accounting—As a result of incorrect recognition of revenue discussed in Revenue Recognition—Sales through Distributors and Revenue Recognition—Other, the Company’s hedge accounting, related to the change in the effective portion of our derivative instrument’s gains and losses, was adjusted as key assumptions determining the amount are derived from revenues.
	Reserves—As a result of incorrect recognition of revenue discussed in Revenue Recognition—Sales through Distributors and Revenue Recognition—Other, adjustments for reserves, related to estimated sales returns, low yield compensation, and warranty liabilities, also required corrections as key assumptions in determining these amounts are derived from revenues.
	Manufacturing Cost—The Company corrected certain fabrication and back-end processing costs that were not recorded consistently with the progression of its manufacturing activities. As a result, the Company’s cost of sales were increased by approximately $2,600 thousand and decreased by approximately $1,600 thousand for the years ended December 31, 2012 and 2011, respectively, to account for manufacturing costs during the period in which they were incurred.
	Inventory Reserves
	The Company corrected errors with respect to how the Company previously forecasted revenues for the purposes of determining inventory reserves. As a result, the Company performed a retrospective review of its inventory reserve calculation and revised the revenue forecast component of the reserve calculation. In addition, as a result of the correction of revenue for certain transactions discussed in Revenue Recognition—Sales through Distributors and Revenue Recognition—Other, a significant portion of the revenues were reversed rather than deferred. The failure of the anticipated orders from final customers materializing resulted in a significantly higher excess and obsolete reserves for the restatement and subsequent periods. In addition, the Company corrected errors with respect to obsolete and aged inventory reserves that were previously understated due to the misclassification or errors in certain inventory items. Based on this review and revision of the reserve estimates, the Company has determined that it previously understated inventory reserves for the years ended December 31, 2012 and 2011.

	Understated Employee Benefits
	The Company identified that certain amounts of earned vacation were not included in calculating its severance accrual, resulting in an understatement of accrued severance benefits.
	The Company also identified that vested compensation claims by employees who have rendered long-term services were accounted for on a cash basis rather than on an accrual basis, resulting in an understatement of long-term service liabilities.
	Settlement Obligations
	The Company identified certain cash and in-kind payments to a customer in connection with settling a claim involving products that may have caused a failure in the customer’s product. Although the Company does not agree with the claim, as its product met the customer’s specifications, the Company considered a number of factors and decided not to dispute the claim but make certain cash and in-kind payments as demanded by the customer. A number of cash and in-kind payments were made to the customer during the each of the years presented in Note 2 and were recorded as cost of sales and/or reduction of revenues at the time that they were paid rather than accrued when each cash or in-kind payment became probable.
	Tax Matters
	Income Tax—Realization of the deferred tax assets is dependent on the Company’s ability to generate future taxable income. In the previously reported consolidated financial statements for the year ended December 31, 2012, the Company had released $64,749 thousand of valuation allowance against deferred tax assets at the Company’s Korean subsidiary and, consequently, a corresponding amount of income tax benefit was recognized.
	During the management’s internal review, key assumptions and forecast of future taxable income were reassessed based on restated financial data as to whether deferred tax assets will ultimately be realized. In its reassessment, the Company concluded that the objective and verifiable negative evidence represented by recent actual operating losses outweighed more subjective positive evidence of anticipated future income over the periods in which the deferred tax assets are deductible. As a result, the Company determined that it was necessary to record a full valuation allowance on deferred tax assets of $64,749 thousand as of December 31, 2012. The related expense was recorded in the Company’s statement of operations for the year ended December 31, 2012 as an income tax expense. In addition, management’s review identified income tax adjustments attributable to certain foreign subsidiaries other than Korea and made an adjustment amounting to $112 thousand.
	The restatement adjustments for the years ended December 31, 2012 and 2011 impacted our temporary differences between our book income and taxable income, which resulted in an increase of our deferred tax assets for which a full valuation allowance was recorded for the fiscal years then ended and thus there was no tax impact of the other restatement adjustments.
	Other—The Company identified liabilities related to non-income-based taxes that the Company may be exposed to in connection with certain tax positions taken during the years ended December 31, 2012 and 2011. We considered the period in which the underlying cause of action occurred, degree of probability of an unfavorable outcome and whether we could make a reasonable estimate.
	Account Classification
	Revenue—The Company corrected the classification of rental income that was previously recorded as net sales when it should have been recorded in other income (expenses).
	Expense—The Company identified errors in classification of expenses that were recorded as research and development when they should have been recorded as cost of sales and vice versa for the years ended December 31, 2012 and 2011. In addition, the Company identified an error in the true-up of expenses that were recorded as selling, general and administrative when it should have been recorded as restructuring and impairment charges as of December 31, 2011. As a result, the Company recorded adjustments to correct the classifications in net expenses.
	Cost Center Allocation
	The Company identified costs from certain cost centers that were not always allocated consistently with the nature of the Company’s business. As a result, the Company recorded adjustments to reclassify the related costs from cost of sales to selling, general and administrative expenses.

	Other Adjustments
	In addition to the restatement adjustments described above, the Company has identified other errors that are not material, individually or in the aggregate, but have been recorded in connection with the restatement.
	Included in other adjustments are as follows:

		•		Accrued Liabilities—The Company identified costs related to certain goods and services that were recorded at the time of receipt of invoice rather than when the goods were delivered or services were rendered. As a result, the Company recorded adjustments to cost of sales and research and development expense.

		•		Maintenance Costs—The Company identified certain maintenance expenses that were inappropriately capitalized and depreciated for the year ended December 31, 2012. As a result, the Company corrected these errors by reversing the related amounts in property, plant and equipment, and recorded them in cost of sales and research and development expense for the year then ended.

		•		Stock-based Compensation—The Company identified incorrect application of assumptions in computation of stock-based compensation expenses. As a result, the Company recorded adjustments to increase compensation expenses for the years ended December 31, 2012 and 2011.

	The nature of the restatement adjustments and the impact of the adjustments to the year ended December 31, 2012 are shown in the following table:


			Year Ended December 31, 2012
						Restatement Adjustments
			As Previously			Revenue				Inventory			Understated			Settlement			Tax Matters			Account				Cost				Other			Total				As
			Reported			Recognition				Reserves			Employee			Obligations						Classification				Center				Adjustments			Adjustments				Restated
													Benefits													Allocation
	Net sales		$	819,592		$	(11,400	)		$	—		$	—		$	1,364		$	—		$	(2,220	)		$	—			$	—		$	(12,256	)		$	807,336
	Cost of sales			556,091			(1,301	)			7,810			833			485			—			2,651				(3,231	)			751			7,998				564,089

Gross profit			263,501			(10,099	)			(7,810	)		(833	)		879			—			(4,871	)			3,231				(751	)		(20,254	)			243,247

Selling, general and administrative expenses			78,971			(530	)			—			121			—			773			—				3,286				56			3,706				82,677
Research and development expenses			78,723			—				—			137			—			—			(2,651	)			(55	)			101			(2,468	)			76,255

Operating income			105,807			(9,569	)			(7,810	)		(1,091	)		879			(773	)		(2,220	)			—				(908	)		(21,492	)			84,315

Other income (expenses)
Interest expense, net			(22,600	)		—				—			—			—			—			—				—				—			—				(22,600	)
Foreign currency gain, net			55,961			1,281				—			—			—			(3	)		—				—				41			1,319				57,280
Others			2,119			(449	)			—			—			—			—			2,220				—				—			1,771				3,890

			35,480			832				—			—			—			(3	)		2,220				—				41			3,090				38,570

Income before income taxes			141,287			(8,737	)			(7,810	)		(1,091	)		879			(776	)		—				—				(867	)		(18,402	)			122,885

Income tax expenses (benefits)			(52,014	)		—				—			—			—			64,861			—				—				—			64,861				12,847

Net income		$	193,301		$	(8,737	)		$	(7,810	)	$	(1,091	)	$	879		$	(65,637	)	$	—			$	—			$	(867	)	$	(83,263	)		$	110,038

Earnings per common share—
Basic		$	5.29																																	$	3.01
Diluted		$	5.16																																	$	2.93

Weighted average number of shares—
Basic			36,567,684																																		36,567,684
Diluted			37,496,965																																		37,533,391


The nature of the restatement adjustments and the impact of the adjustments to the year ended December 31, 2011 are shown in the following table:


		Year Ended December 31, 2011
					Restatement Adjustments
		As Previously			Revenue				Inventory			Understated			Settlement			Tax Matters			Account				Other				Total			As
		Reported			Recognition				Reserves			Employee			Obligations						Classification				Adjustments				Adjustments			Restated
												Benefits
Net sales		$	772,831		$	(27,539	)		$	—		$	—		$	—		$	—		$	(2,162	)		$	—			$	(29,701	)	$	743,130
Cost of sales			538,515			(10,104	)			10,075			1,740			2,116			—			707				547				5,081			543,596

Gross profit			234,316			(17,435	)			(10,075	)		(1,740	)		(2,116	)		—			(2,869	)			(547	)			(34,782	)		199,534

Selling, general and administrative expenses			68,367			(378	)			—			323			—			1,223			497				191				1,856			70,223
Research and development expenses			76,767			—				—			409			—			—			(707	)			120				(178	)		76,589
Restructuring and impairment charges			4,096			—				—			—			—			—			(497	)			—				(497	)		3,599
Special expense for IPO incentive			12,146			—				—			—			—			—			—				—				—			12,146

Operating income			72,940			(17,057	)			(10,075	)		(2,472	)		(2,116	)		(1,223	)		(2,162	)			(858	)			(35,963	)		36,977

Other expenses
Interest expense, net			(24,984	)		—				—			—			—			—			—				—				—			(24,984	)
Foreign currency loss, net			(11,633	)		121				—			—			—			—			—				164				285			(11,348	)
Loss on early extinguishment of senior notes			(5,459	)		—				—			—			—			—			—				—				—			(5,459	)
Others			(1,052	)		518				—			—			—			—			2,162				—				2,680			1,628

			(43,128	)		639				—			—			—			—			2,162				164				2,965			(40,163	)

Income (loss) before income taxes			29,812			(16,418	)			(10,075	)		(2,472	)		(2,116	)		(1,223	)		—				(694	)			(32,998	)		(3,186	)

Income tax expenses			8,019			—				—			—			—			96			—				—				96			8,115

Net income (loss)		$	21,793		$	(16,418	)		$	(10,075	)	$	(2,472	)	$	(2,116	)	$	(1,319	)	$	—			$	(694	)		$	(33,094	)	$	(11,301	)

Earnings (loss) per common share—
Basic		$	0.56																													$	(0.29	)
Diluted		$	0.55																													$	(0.29	)

Weighted average number of shares—
Basic			38,775,642																														38,775,642
Diluted			39,774,898																														38,775,642


The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated balance sheet as of December 31, 2012:


		As of December 31, 2012
					Restatement Adjustments
		As Previously			Revenue				Inventory			Understated			Settlement			Tax Matters			Account				Other				Total			As
		Reported			Recognition				Reserves			Employee			Obligations						Classification				Adjustments				Adjustments			Restated
												Benefits

Assets
Current assets
Cash and cash equivalents		$	182,238		$	—			$	—		$	—		$	—		$	—		$	—			$	—			$	—		$	182,238
Restricted cash			133			—				—			—			—			—			—				—				—			133
Accounts receivable, net			143,331			(37,217	)			—			—			—			—			(131	)			—				(37,348	)		105,983
Inventories, net			89,363			11,787				(18,917	)		—			—			—			—				151				(6,979	)		82,384
Other receivables			1,429			—				—			—			—			—			131				—				131			1,560
Prepaid expenses			7,884			—				—			—			—			—			—				—				—			7,884
Current deferred income tax assets			22,768			—				—			—			—			(20,980	)		—				—				(20,980	)		1,788
Other current assets			9,680			—				—			—			—			—			—				944				944			10,624

Total current assets			456,826			(25,430	)			(18,917	)		—			—			(20,980	)		—				1,095				(64,232	)		392,594

Property, plant and equipment, net			238,256			—				—			—			—			—			—				(864	)			(864	)		237,392
Intangible assets, net			15,260			—				—			—			—			—			—				—				—			15,260
Long-term prepaid expenses			18,048			—				—			—			—			—			—				—				—			18,048
Deferred income tax assets			46,710			—				—			—			—			(44,124	)		—				—				(44,124	)		2,586
Other non-current assets			14,866			—				—			—			—			—			—				—				—			14,866

Total assets		$	789,966		$	(25,430	)		$	(18,917	)	$	—		$	—		$	(65,104	)	$	—			$	231			$	(109,220	)	$	680,746

Current liabilities
Accounts payable		$	79,236		$	—			$	—		$	—		$	—		$	—		$	—			$	129			$	129		$	79,365
Other accounts payable			15,600			—				—			—			—			—			—				1,159				1,159			16,759
Accrued expenses			43,486			—				—			—			1,322			2,111			—				456				3,889			47,375
Derivative liabilities			—			—				—			—			—			—			—				944				944			944
Other current liabilities			9,973			(636	)			—			—			—			207			—				—				(429	)		9,544

Total current liabilities			148,295			(636	)			—			—			1,322			2,318			—				2,688				5,692			153,987

Long-term borrowings, net			201,653			—				—			—			—			—			—				—				—			201,653
Accrued severance benefits, net			112,446			—				—			2,412			—			—			—				—				2,412			114,858
Other non-current liabilities			17,263			—				—			2,615			—			—			—				(1,159	)			1,456			18,719

Total liabilities			479,657			(636	)			—			5,027			1,322			2,318			—				1,529				9,560			489,217

Commitments and contingencies (Note 20)
Stockholders’ equity
Common stock			396			—				—			—			—			—			—				—				—			396
Additional paid-in capital			101,885			—				—			—			—			—			—				524				524			102,409
Retained earnings			287,251			(24,061	)			(18,253	)		(4,740	)		(1,307	)		(66,993	)		—				(1,805	)			(117,159	)		170,092
Treasury stock			(39,918	)		—				—			—			—			—			—				—				—			(39,918	)
Accumulated other comprehensive loss			(39,305	)		(733	)			(664	)		(287	)		(15	)		(429	)		—				(17	)			(2,145	)		(41,450	)

Total stockholders’ equity			310,309			(24,794	)			(18,917	)		(5,027	)		(1,322	)		(67,422	)		—				(1,298	)			(118,780	)		191,529

Total liabilities and stockholders’ equity		$	789,966		$	(25,430	)		$	(18,917	)	$	—		$	—		$	(65,104	)	$	—			$	231			$	(109,220	)	$	680,746

Note—(i) Cost Center Allocation column presented in the restatement table for the consolidated statement of operations for the year ended December 31, 2012 is not included above as the related restatement adjustments do not impact the consolidated balance sheet. (ii) Other Adjustments column includes a balance sheet only reclassification adjustment for $1,159 thousand from other non-current liabilities to other accounts payable; and a gross up adjustment of balance sheet related to derivatives of $944 thousand.

The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated balance sheet as of December 31, 2011:


		As of December 31, 2011
					Restatement Adjustments
		As Previously			Revenue				Inventory			Understated			Settlement			Tax			Account				Other				Total			As
		Reported			Recognition				Reserves			Employee			Obligations			Matters			Classification				Adjustments				Adjustments			Restated
												Benefits

Assets
Current assets
Cash and cash equivalents		$	162,111		$	—			$	—		$	—		$	—		$	—		$	—			$	—			$	—		$	162,111
Restricted cash			6,830			—				—			—			—			—			—				—				—			6,830
Accounts receivable, net			125,922			(23,055	)			—			—			—			—			(245	)			—				(23,300	)		102,622
Inventories, net			62,836			10,221				(10,049	)		—			—			—			—				(325	)			(153	)		62,683
Other receivables			256			—				—			—			—			—			245				8				253			509
Prepaid expenses			6,032			—				—			—			—			—			—				—				—			6,032
Current deferred income tax assets			3,406			—				—			—			—			(1,330	)		—				—				(1,330	)		2,076
Other current assets			12,503			—				—			—			—			(32	)		—				—				(32	)		12,471

Total current assets			379,896			(12,834	)			(10,049	)		—			—			(1,362	)		—				(317	)			(24,562	)		355,334

Property, plant and equipment, net			182,663			—				—			—			—			—			—				—				—			182,663
Intangible assets, net			16,787			—				—			—			—			—			—				—				—			16,787
Long-term prepaid expenses			4,790			—				—			—			—			—			—				—				—			4,790
Deferred income tax assets			3,537			—				—			—			—			1,233			—				—				1,233			4,770
Other non-current assets			15,002			—				—			—			—			—			—				—				—			15,002

Total assets		$	602,675		$	(12,834	)		$	(10,049	)	$	—		$	—		$	(129	)	$	—			$	(317	)			(23,329	)	$	579,346

Current liabilities
Accounts payable		$	77,848		$	—			$	—		$	—		$	—		$	—		$	—			$	32			$	32		$	77,880
Other accounts payable			13,452			—				—			—			—			—			—				—				—			13,452
Accrued expenses			31,723			—				—			—			2,100			1,216			—				430				3,746			35,469
Current portion of capital lease obligation			2,852			—				—			—			—			—			—				—				—			2,852
Derivative liabilities			9,757			—				—			—			—			—			—				—				—			9,757
Other current liabilities			2,007			1,918				—			—			—			(32	)		—				—				1,886			3,893

Total current liabilities			137,639			1,918				—			—			2,100			1,184			—				462				5,664			143,303

Long-term borrowings, net			201,389			—				—			—			—			—			—				—				—			201,389
Accrued severance benefits, net			90,755			—				—			1,677			—			—			—				—				1,677			92,432
Other non-current liabilities			6,222			—				—			1,828			—			—			—				—				1,828			8,050

Total liabilities			436,005			1,918				—			3,505			2,100			1,184			—				462				9,169			445,174

Commitments and contingencies (Note 20)
Stockholders’ equity
Common stock			394			—				—			—			—			—			—				—				—			394
Additional paid-in capital			98,929			—				—			—			—			—			—				131				131			99,060
Retained earnings			93,950			(15,583	)			(10,133	)		(3,830	)		(2,116	)		(1,319	)		—				(915	)			(33,896	)		60,054
Treasury stock			(11,793	)		—				—			—			—			—			—				—				—			(11,793	)
Accumulated other comprehensive loss			(14,810	)		831				84			325			16			6			—				5				1,267			(13,543	)

Total stockholders’ equity			166,670			(14,752	)			(10,049	)		(3,505	)		(2,100	)		(1,313	)		—				(779	)			(32,498	)		134,172

Total liabilities and stockholders’ equity		$	602,675		$	(12,834	)		$	(10,049	)	$	—		$	—		$	(129	)	$	—			$	(317	)		$	(23,329	)	$	579,346


Statement of Cash Flows
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statements of cash flows for the years ended December 31, 2012 and 2011:


		Year Ended December 31, 2012										Year Ended December 31, 2011
		As Previously			Restatement				As			Previously			Restatement			As
		Reported			Adjustments				Restated			Reported			Adjustments			Restated
Cash flows from operating activities
Net income (loss)		$	193,301		$	(83,263	)		$	110,038		$	21,793		$	(33,094	)	$	(11,301	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization			32,390			(324	)			32,066			51,224			—			51,224
Provision for severance benefits			20,937			593				21,530			14,698			1,783			16,481
Amortization of debt issuance costs and original issue discount			1,009			—				1,009			970			—			970
Loss (gain) on foreign currency translation, net			(63,567	)		(1,319	)			(64,886	)		15,140			(305	)		14,835
Restructuring and impairment charges			—			—				—			2,499			—			2,499
Stock-based compensation			1,996			393				2,389			2,085			131			2,216
Loss on early extinguishment of senior notes			—			—				—			5,459			—			5,459
Other			(615	)		(48	)			(663	)		1,585			(135	)		1,450
Changes in operating assets and liabilities
Accounts receivable			(7,534	)		13,292				5,758			(6,234	)		25,431			19,197
Inventories, net			(19,066	)		6,571				(12,495	)		4,274			85			4,359
Other receivables			(458	)		121				(337	)		2,657			(254	)		2,403
Other current assets			10,944			(109	)			10,835			(5,081	)		(12	)		(5,093	)
Deferred tax assets			(62,743	)		64,657				1,914			1,412			97			1,509
Accounts payable			(1,838	)		101				(1,737	)		18,084			60			18,144
Other accounts payable			(9,185	)		(1,822	)			(11,007	)		(6,891	)		(1,061	)		(7,952	)
Accrued expenses			24,412			(108	)			24,304			(5,577	)		3,909			(1,668	)
Other current liabilities			11,857			(2,360	)			9,497			(3,050	)		1,899			(1,151	)
Other non-current liabilities			(3,956	)		627				(3,329	)		326			511			837
Payment of severance benefits			(6,997	)		—				(6,997	)		(10,478	)		—			(10,478	)
Other			216			1				217			(364	)		1			(363	)

Net cash provided by operating activities			121,103			(2,997	)			118,106			104,531			(954	)		103,577

Cash flows from investing activities
Decrease in restricted cash			13,021			—				13,021			6,410			—			6,410
Increase in restricted cash			(6,238	)		—				(6,238	)		(13,609	)		—			(13,609	)
Proceeds from disposal of plant, property and equipment			937			—				937			219			—			219
Purchase of property, plant and equipment			(61,522	)		2,984				(58,538	)		(48,173	)		1,060			(47,113	)
Payment for intellectual property registration			(882	)		—				(882	)		(696	)		—			(696	)
Payment for purchase of Dawin, net of cash acquired			(8,642	)		—				(8,642	)		—			—			—
Collection of guarantee deposits			81			—				81			1,544			—			1,544
Payment of guarantee deposits			(320	)		—				(320	)		(2,482	)		—			(2,482	)
Other			37			—				37			(371	)		—			(371	)

Net cash used in investing activities			(63,528	)		2,984				(60,544	)		(57,158	)		1,060			(56,098	)

Cash flows from financing activities
Proceeds from issuance of common stock			962			—				962			9,336			—			9,336
Repurchase of senior notes			—			—				—			(50,307	)		—			(50,307	)
Repayment of obligations under capital lease			(2,968	)		—				(2,968	)		(6,312	)		—			(6,312	)
Acquisition of treasury stock			(28,125	)		—				(28,125	)		(11,793	)		—			(11,793	)

Net cash used in financing activities			(30,131	)		—				(30,131	)		(59,076	)		—			(59,076	)
Effect of exchange rates on cash and cash equivalents			(7,317	)		13				(7,304	)		1,642			(106	)		1,536

Net increase (decrease) in cash and cash equivalents			20,127			—				20,127			(10,061	)		—			(10,061	)

Cash and cash equivalents
Beginning of the period			162,111			—				162,111			172,172			—			172,172

End of the period		$	182,238			—			$	182,238		$	162,111			—		$	162,111

Supplemental cash flow information
Cash paid for interest		$	21,955			—			$	21,955		$	24,722			—		$	24,722

Cash paid (refunded) for income taxes		$	(609	)		—			$	(609	)	$	1,954			—		$	1,954

Non-cash investing and financing activities
Property, plant and equipment additions in other accounts payable		$	—		$	2,989			$	2,989		$	—		$	1,052		$	1,052
Deferred offering costs reclassified as reduction of additional paid-in capital		$	—		$	—			$	—		$	7,194		$	46		$	7,240


Comprehensive Income
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statements of comprehensive income for the years ended December 31, 2012 and 2011:


		Year Ended							Year Ended
		December 31, 2012							December 31, 2011
		As Previously			As				As Previously			As
		Reported			Restated				Reported			Restated

Net income (loss)		$	193,301		$	110,038			$	21,793		$	(11,301	)
Other comprehensive income (loss)
Foreign currency translation adjustments			(34,325	)		(37,737	)			7,105			8,373
Derivative adjustments
Fair valuation of derivatives			4,788			5,237				(5,041	)		(5,559	)
Reclassification adjustment for loss (gain) loss on derivatives included in net income (loss)			5,057			4,608				(11,496	)		(10,979	)
Unrealized loss on investments			(15	)		(15	)			(103	)		(103	)

Total comprehensive income (loss)		$	168,806		$	82,131			$	12,258		$	(19,569	)

Cumulative Restatement Adjustments to Previously Reported Beginning retained earnings
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated retained earnings at January 1, 2011:


Retained earnings at January 1, 2011—As Previously Reported		$	72,157

Adjustments:
Understated Employee Benefits			(1,358	)
Other Revenue Recognition—Non-recurring Engineering			835
Accrued Liabilities			(221	)
Inventory Reserves			(58	)

Total adjustments			(802	)

Retained earnings at January 1, 2011—As Restated		$	71,355

Fair_Value_Measurements

Fair Value Measurements	12 Months Ended
Fair Value Measurements	Dec. 31, 2013
Fair Value Disclosures [Abstract]
Fair Value Measurements	3. Fair Value Measurements
	ASC 820 defines fair value, establishes a consistent framework for measuring fair value and expands disclosure requirements about fair value measurements. ASC 820 requires, among other things, the Company’s valuation techniques used to measure fair value to maximize the use of observable inputs and minimize the use of unobservable inputs.
	Fair Value of Financial Instruments
	The following table represents the Company’s assets measured at fair value on a recurring basis as of December 31, 2013 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2013		Measurement		Active Markets		Other		Unobservable
				December 31, 2013		for Identical		Observable		Inputs
						Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	1,236	$	1,236	$	1,236	$	—	$	—
	Derivative assets (other current assets)		4,912		4,912		—		4,912		—
	The following table represents the Company’s assets measured at fair value on a recurring basis as of December 31, 2012 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2012		Measurement		Active Markets		Other		Unobservable
		(As Restated)		December 31, 2012		for Identical		Observable		Inputs
				(As Restated)		Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	601	$	601	$	601	$	—	$	—
	Derivative assets (other current assets)		1,458		1,458		—		1,458		—

	Liabilities:
	Derivative liabilities		944		944		—		944		—
	The following table represents the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2011 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2011		Measurement		Active Markets		Other		Unobservable
		(As Restated)		December 31, 2011		for Identical		Observable		Inputs
				(As Restated)		Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	572	$	572	$	572	$	—	$	—

	Liabilities:
	Derivative liabilities		9,757		9,757		—		9,757	$	—
	Items not reflected in the table above include cash and cash equivalents, restricted cash, accounts receivable, other receivables, accounts payable, and other accounts payable, fair value of which approximate carrying values due to the short-term nature of these instruments. The fair value of assets and liabilities whose carrying value approximates fair value is determined using Level 2 inputs, with the exception of cash (Level 1).

	Fair Value of Long-term Borrowings


		December 31, 2013				December 31, 2012				December 31, 2011
		December 31, 2013				(As Restated)				(As Restated)
		Carrying		Fair		Carrying		Fair		Carrying		Fair
		Value		Value		Value		Value		Value		Value
	Long-term Borrowings:
	10.5% senior notes due April 2018 (Level 2)	$	—	$	—	$	201,653	$	229,152	$	201,389	$	214,894
	6.625% senior notes due July 2021 (Level 2)	$	223,923	$	229,500	$	—	$	—	$	—	$	—
	The Company used net proceeds from the issuance of the 2021 Notes of $218.8 million, which represents $225.0 million of principal amount net of $1.1 million of original issue discount and $5.1 million of debt issuance costs, together with cash on hand, to repay all of the then outstanding 2018 Notes, including applicable premium and accrued interest, and to pay related fees and expenses of the 2021 Notes offering. For further description of the senior notes, see Note 11, “Long-term Borrowings”.
	Fair Values Measured on a Non-recurring Basis
	The Company’s non-financial assets, such as property, plant and equipment, goodwill and intangible assets are recorded at fair value upon acquisition and are remeasured at fair value only if an impairment charge is recognized. The Company uses unobservable inputs (Level 3) to the valuation methodologies that were significant to the fair value measurements, and the valuations required management judgment due to the absence of quoted market prices. During the fourth quarter of 2013, the Company performed its annual impairment analysis and recorded an impairment charge of $5,253 thousand related to the Dawin acquisition. See Note 7, “Intangible Assets” for additional information.

Accounts_Receivable

Accounts Receivable	12 Months Ended
Accounts Receivable	Dec. 31, 2013
Receivables [Abstract]
Accounts Receivable	4. Accounts Receivable
	Accounts receivable as of December 31, 2013, 2012 and 2011 consisted of the following:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Accounts receivable	$	81,862		$	109,603		$	97,217
	Notes receivable		460			1,251			9,602
	Less:
	Allowances for doubtful accounts		(268	)		(401	)		(389	)
	Sales return reserve		(1,205	)		(1,264	)		(2,297	)
	Low yield compensation reserve		(1,951	)		(3,206	)		(1,511	)

	Accounts receivable, net	$	78,898		$	105,983		$	102,622

	Changes in allowance for doubtful accounts for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(401	)	$	(389	)	$	(609	)
	Reversal of allowance		115			6			218
	Write off		—			—			—
	Translation adjustments		18			(18	)		2

	Ending balance	$	(268	)	$	(401	)	$	(389	)

	Changes in sales return reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(1,264	)	$	(2,297	)	$	(322	)
	Addition to reserve		(1,218	)		(174	)		(5,223	)
	Payment made		1,296			1,308			3,218
	Translation adjustments		(19	)		(101	)		30

	Ending balance	$	(1,205	)	$	(1,264	)	$	(2,297	)

	Changes in low yield compensation reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(3,206	)	$	(1,511	)	$	(2,134	)
	Addition to reserve		(1,868	)		(3,074	)		(841	)
	Payment made		3,150			1,519			1,468
	Translation adjustments		(27	)		(140	)		(4	)

	Ending balance	$	(1,951	)	$	(3,206	)	$	(1,511	)


	The Company has entered into an agreement to sell selected trade accounts receivable to a financial institution from time to time since March 2012. After the sale, the Company does not retain any interests in the receivables and the applicable financial institution collects these accounts receivable directly from the customer. The proceeds from the sales of these accounts receivable totaled $28,869 thousand and $29,347 thousand for the years ended December 31, 2013 and 2012, respectively and these sales resulted in pre-tax losses of $73 thousand and $57 thousand for the years ended December 31, 2013 and 2012, respectively, which are included in selling, general and administrative expenses in the consolidated statements of operations. Net proceeds of these accounts receivable sale program are recognized in the consolidated statements of cash flows as part of operating cash flows.
	Receivable Discount Programs
	The Company uses receivable discount programs with certain customers. These discount arrangements allows the Company to accelerate collection of customers’ receivables. While these arrangements have reduced the Company’s working capital needs, there can be no assurance that these programs will continue in the future.

Inventories

Inventories	12 Months Ended
Inventories	Dec. 31, 2013
Inventory Disclosure [Abstract]
Inventories	5. Inventories
	Inventories as of December 31, 2013, 2012 and 2011 consist of the following:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Finished goods		43,734			30,715			13,224
	Semi-finished goods and work-in-process		92,030			62,918			49,124
	Raw materials		9,464			11,996			11,183
	Materials in-transit and other		1,870			2,184			1,471
	Less: inventory reserve		(72,400	)		(25,429	)		(12,319	)

	Inventories, net	$	74,698		$	82,384		$	62,683

	Changes in inventory reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(25,429	)	$	(12,319	)	$	(7,100	)
	Change in reserve		(48,015	)		(14,910	)		(7,311	)
	Write off		3,086			3,376			1,806
	Translation adjustments		(2,042	)		(1,576	)		286

	Ending balance	$	(72,400	)	$	(25,429	)	$	(12,319	)

	Inventory reserve represents the Company’s best estimate in value lost due to excessive inventory level, physical deterioration, obsolescence, changes in price levels, or other causes based on individual facts and circumstances. Inventory reserve relates to inventory items including finished goods, semi-finished goods and work-in-process. Write off of this reserve is recognized only when the related inventory has been disposed or scrapped.

Property_Plant_and_Equipment

Property, Plant and Equipment	12 Months Ended
Property, Plant and Equipment	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	6. Property, Plant and Equipment
	Property, plant and equipment as of December 31, 2013, 2012 and 2011 are comprised of the following:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Buildings and related structures	$	81,050		$	79,658		$	73,021
	Machinery and equipment		269,840			232,888			151,100
	Vehicles and others		22,397			17,330			11,998
	Equipment under capital lease		—			—			11,160

			373,287			329,876			247,279
	Less: accumulated depreciation		(136,397	)		(109,635	)		(78,130	)
	accumulated depreciation on equipment under capital lease		—			—			(2,414	)
	Land		17,407			17,151			15,928

	Property, plant and equipment, net	$	254,297		$	237,392		$	182,663

	Aggregate depreciation expenses totaled $25,934 thousand, $23,024 thousand and $41,812 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.
	During the fourth quarter of 2013, the Company recorded $508 thousand in impairment charges related to the impairment of certain machinery and equipment which were purchased as part of the Dawin acquisition.

Intangible_Assets

Intangible Assets	12 Months Ended
Intangible Assets	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	7. Intangible Assets
	Intangible assets as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Technology	$	20,081		$	25,011		$	21,126
	Customer relationships		29,444			29,010			26,777
	Intellectual property assets		7,829			7,145			5,868
	Less: accumulated amortization		(54,243	)		(49,266	)		(36,984	)
	Goodwill		—			3,360			—

	Intangible assets, net	$	3,111		$	15,260		$	16,787

	Aggregate amortization expenses for intangible assets totaled $6,792 thousand, $9,042 thousand and $9,412 thousand for the years ended December 31, 2013, 2012 and 2011, respectively. The aggregate amortization expense of intangible assets for the next five years are estimated to be $1,488 thousand, $305 thousand, $305 thousand, $305 thousand and $305 thousand, for the years ended December 31, 2014, 2015, 2016, 2017 and 2018, respectively.
	On March 2, 2012, the Company’s Korean subsidiary, MagnaChip Semiconductor, Ltd., completed the acquisition of Dawin Electronics, a privately-held semiconductor company that designs and manufactures insulated-gate bipolar transistors, or IGBTs, Fast Recovery Diode and metal oxide semiconductor field effect transistor, or MOSFET, modules (the “Dawin acquisition”). As required by accounting guidance for business combinations, the Company allocated the purchase price to assets and liabilities based on their estimated fair value at the effective date of acquisition. The total consideration paid for the acquisition amounted to $9,291 thousand and the Company recognized goodwill of $3,163 thousand.
	During the fourth quarter of 2013, the Company’s management became aware that certain technology being developed in relation to the Dawin acquisition could no longer be used. The Company considered this event as an indicator of impairment in performing its annual analysis for potential impairment of its goodwill, which included examining, based on factors and conditions then existing, the impact of current general economic conditions on its future prospects. Based on this analysis, the Company determined that goodwill and certain technology associated with the Dawin acquisition were impaired and recorded an impairment charge of $3,389 thousand related to goodwill and $1,864 thousand of intangible assets.

	In addition, the Company recognized an impairment charge of $617 thousand related to certain existing technology from restructuring its fabrication facilities in 2013.
	The Company accounts for IPR&D as an indefinite-lived intangible asset until completion or abandonment of the associated research and development projects.
	When a project is completed, the carrying amount of the related IPR&D is reclassified into technology and amortized over the remaining estimated life of the asset beginning in the period in which the project is completed and sales of related product is recognized. In this regard, IPR&D of $1,572 thousand was reclassified into technology in 2011

Accrued_Expenses

Accrued Expenses	12 Months Ended
Accrued Expenses	Dec. 31, 2013
Payables and Accruals [Abstract]
Accrued Expenses	8. Accrued Expenses
	Accrued expenses as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013		2012		2011
		2013		(As restated)		(As restated)
	Payroll, benefits and related taxes, excluding severance benefits	$	19,869	$	14,792	$	8,104
	Withholding tax levied on intercompany interest income		23,872		20,027		16,931
	Interest on senior notes		6,749		5,124		4,470
	Settlement obligations		6,460		1,322		2,100
	Outside service fees		1,462		1,112		1,282
	Others		7,082		4,998		2,582

	Accrued expenses	$	65,494	$	47,375	$	35,469

	Settlement obligations
	Settlement obligations related to settling claims involving the Company’s product are accrued when they are deemed probable and can be reasonably estimated. As of December 31, 2013, there is a long-term portion of settlement obligation of $7,030 thousand, which is included in other non-current liabilities in the consolidated balance sheet.

Derivative_Financial_Instrumen

Derivative Financial Instruments	12 Months Ended
Derivative Financial Instruments	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	9. Derivative Financial Instruments
	The Company’s Korean subsidiary entered into option, forward and zero cost collar contracts to hedge the risk of changes in the functional-currency-equivalent cash flows attributable to currency rate changes on U.S. dollar denominated revenues.
	Details of derivative contracts as of December 31, 2013 are as follows:


	Date of transaction		Type of derivative		Total notional amount				Month of settlement
	January 25, 2013		Zero cost collar		$	54,000			January to March 2014
	March 8, 2013		Zero cost collar		$	54,000			April to June 2014
	April 5, 2013		Zero cost collar		$	54,000			July to September 2014
	May 29, 2013		Zero cost collar		$	54,000			October to December 2014
	The option, forward and zero cost collar contracts qualify as cash flow hedges under ASC 815, “Derivatives and Hedging” (“ASC 815”), since at both the inception of the contracts and on an ongoing basis, the hedging relationship was and is expected to be highly effective in achieving offsetting cash flows attributable to the hedged risk during the term of the contracts. The Company is utilizing the “hypothetical derivative” method to measure the effectiveness by comparing the changes in value of the actual derivative versus the change in fair value of the “hypothetical derivative.”
	The fair values of the Company’s outstanding forward and zero cost collar contracts recorded as assets as of December 31, 2013, 2012 and 2011 are as follows:


	Derivatives designated as hedging instruments:				December 31,
					2013				2012				2011
					2013				(As Restated)				(As Restated)
	Asset Derivatives:
	Zero cost collars		Other current assets		$	4,912			$	1,458			$	—
	Liabilities Derivatives:
	Forward		Derivative liabilities			—				—				6,801
	Zero cost collars		Derivative liabilities			—				944				2,956
	Offsetting of derivative assets as of December 31, 2013, 2012 and 2011 is as follows:


	As of December 31, 2013		Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
			recognized				offset in the				assets/liabilities				in the balance sheets
			assets/liabilities				balance sheets				presented in the
											balance sheets				Financial				Cash collateral
															instruments				received/pledged
	Asset Derivatives:
	Zero cost collars		$	4,912			$	—			$	4,912			$	—			$	—			$	4,912

	As of December 31, 2012		Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
	(As Restated)		recognized				offset in the				assets/liabilities				in the balance sheets
			assets/liabilities				balance sheets				presented in the
											balance sheets				Financial				Cash collateral
															instruments				received/pledged
	Asset Derivatives:
	Zero cost collars		$	1,458			$	—			$	1,458			$	(944	)		$	—			$	514
	Liability Derivatives:
	Zero cost collars		$	944			$	—			$	944			$	(944	)		$	—			$	—

	As of December 31, 2011		Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
	(As Restated)		recognized				offset in the				assets/liabilities				in the balance sheets
			assets/liabilities				balance sheets				presented in the
											balance sheets				Financial				Cash collateral
															instruments				received/pledged
	Liability Derivatives:
	Forward		$	6,801			$	—			$	6,801			$	—			$	—			$	6,801
	Zero cost collars		$	2,956			$	—			$	2,956			$	—			$	—			$	2,956

	For derivative instruments that are designated and qualify as cash flow hedges, the effective portion of the gain or loss on the derivative is reported as a component of accumulated other comprehensive income (“AOCI”) and reclassified into earnings in the same period or periods during which the hedged transaction affects earnings. Gains and losses on the derivative, representing either hedge ineffectiveness or hedge components excluded from the assessment of effectiveness, are recognized in current earnings.
	The following table summarizes the impact of derivative instruments on the consolidated statement of operations for the years ended December 31, 2013, 2012 and 2011:


	Derivatives in		Amount of												Location of		Amount of										Location of		Amount of
	ASC 815 Cash		Gain (Loss)												Gain (Loss)		Gain (Loss)										Gain (Loss)		Gain (Loss)
	Flow Hedging		Recognized in												Reclassified from		Reclassified from										Recognized in		Recognized in
	Relationships		AOCI on												AOCI into		AOCI into										Statement of		Statement of
			Derivatives												Statement of		Statement of										Operations on		Operations on
			(Effective Portion)												Operations		Operations										Derivative		Derivatives
															(Effective Portion)		(Effective Portion)										(Ineffective		(Ineffective Portion
																											Portion and		and Amount
																						Amount	Excluded from
																						Excluded from	Effectiveness Testing)
																						Effectiveness
																						Testing)
			2013				2012				2011									2013				2012					2011					2013				2012		2011
							(As				(As													(As					(As									(As		(As
							Restated)				Restated)													Restated)					Restated)									Restated)		Restated)
Options			$	—			$	—			$	(85			)			Net sales		$	—			$	—				$	(829	)		Other income (expenses)—	$	—			$	—	$	(18	)
Options		Others	$	—			$	—			$	(85			)			Net sales		$	—			$	—				$	(829	)			$	—			$	—	$	(18	)
Forward			3,405				3,416				(3,125	)		Net sales			3,484				(3,192	)			10,708	Other income (expenses)—			412				1,300			(215	)
Forward			3,405				3,416				(3,125	)		Net sales			3,484				(3,192	)			10,708	Others			412				1,300			(215	)
Zero cost collars			4,092				1,821				(2,349	)		Net sales			(500	)			(1,416	)			1,100	Other income (expenses)—			222				365			(309	)
Zero cost collars			4,092				1,821				(2,349	)		Net sales			(500	)			(1,416	)			1,100	Others			222				365			(309	)

Total		$	7,497			$	5,237			$	(5,559	)				$	2,984			$	(4,608	)		$	10,979			$	634			$	1,665		$	(542	)

As of December 31, 2013, the amount expected to be reclassified from accumulated other comprehensive income into earnings within the next twelve months is $4,782 thousand.
The Company’s option, forward and zero cost collar contracts are subject to termination upon the occurrence of the following events:
(i) On the last day of a fiscal quarter, the sum of qualified and unrestricted cash and cash equivalents held by the Company is less than $30 million.
(ii) The rating of the Company’s debt is B- or lower by Standard & Poor’s Ratings Group or any successor rating agency thereof (“S&P”) or B3 or lower by Moody’s Investor Services, Inc. or any successor rating agency thereof (“Moody’s”) or the Company’s debt ceases to be assigned a rating by either S&P or Moody’s. See Note 25, “Subsequent Events” – Early termination of derivative contracts.
In addition, the Company is required to deposit cash collateral with three financial institutions, the counterparties to the forward and zero cost collar contracts, for any exposure in excess of $5 million for each financial institution. No cash collateral was required as of December 31, 2013.

Product_Warranties

Product Warranties	12 Months Ended
Product Warranties	Dec. 31, 2013
Guarantees [Abstract]
Product Warranties	10. Product Warranties
	Changes in accrued warranty liabilities for each period are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	1,223		$	631		$	266
	Addition to warranty reserve		1,917			2,069			1,295
	Payments made		(2,268	)		(1,555	)		(924	)
	Translation adjustments		5			78			(6	)

	Ending balance	$	877		$	1,223		$	631

Longterm_Borrowings

Long-term Borrowings	12 Months Ended
Long-term Borrowings	Dec. 31, 2013
Debt Disclosure [Abstract]
Long-term Borrowings	11. Long-term Borrowings
	Long-term borrowings as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	10.5% senior notes due April 2018 (the 2018 Notes)	$	—		$	203,691		$	203,691
	6.625% senior notes due July 2021 (the 2021 Notes)		225,000			—			—
	Discount on senior notes		(1,077	)		(2,038	)		(2,302	)

	Long-term borrowings, net of unamortized discount	$	223,923		$	201,653		$	201,389

	6.625% Senior Notes
	On July 18, 2013, the Company issued $225,000,000 aggregate principal amount of 6.625% senior notes due July 15, 2021, or the 2021 Notes, at a price of 99.5%. Interest on the 2021 Notes accrues at a rate of 6.625% per annum, payable semi-annually on January 15 and July 15 of each year, beginning on January 15, 2014.
	The Company used net proceeds from the issuance of the 2021 Notes of $218.8 million, which represents $225.0 million of principal amount net of $1.1 million of original issue discount and $5.1 million of debt issuance costs, together with cash on hand, to repay all of the then outstanding 2018 Notes, including applicable premium and accrued interest, and to pay related fees and expenses of the 2021 Notes offering.
	In connection with the refinancing of the Company’s senior notes, the Company recognized $32.8 million of loss on early extinguishment of senior notes, which consisted of $23.8 million from the applicable premium, $5.3 million from write-off of debt issuance costs, $1.9 million from write-off of discounts and $1.8 million of interest incurred during the notice period.
	The Company can optionally redeem all or a part of the 2021 Notes according to the following schedule: (i) at any time prior to July 15, 2016, the Company may on any one or more occasions redeem up to 35% of the aggregate principal amount of 2021 Notes issued under that certain Indenture, dated as of July 18, 2013, by and between the Company and Wilmington Trust, National Association, as trustee (the “Trustee”), as supplemented by that certain First Supplemental Indenture, dated as of March 27, 2014 (collectively, the “Indenture”), related to the 2021 Notes at a redemption price equal to 106.625% of the principal amount of the 2021 Notes redeemed, plus accrued and unpaid interest and special interest, if any, to the date of redemption with the net proceeds of a qualified equity offering; (ii) at any time prior to July 15, 2017, the Company may on any one or more occasions redeem all or a part of the 2021 Notes at a redemption price equal to 100% of the principal amount of the notes redeemed, plus the applicable premium as of, and accrued and unpaid interest and special interest, if any, to the date of redemption; and (iii) on or after July 15, 2017, the Company may on any one or more occasions redeem all or a part of the 2021 Notes, at a redemption price equal to 103.313%, 101.656% and 100% of the principal amount of the notes redeemed on or after July 15, 2017, 2018 and 2019 and thereafter, respectively, plus accrued and unpaid interest and special interest, if any, on the notes redeemed, to the applicable date of redemption.

	The indenture relating to the 2021 Notes contains covenants that limit ability of the Company and its restricted subsidiaries to: (i) declare or pay any dividend or make any payment or distribution on account of or purchase or redeem the Company’s capital stock or equity interests of the restricted subsidiaries; (ii) make any principal payment on, or redeem or repurchase, prior to any scheduled repayment or maturity, any subordinated indebtedness; (iii) make certain investments; (iv) incur additional indebtedness and issue certain types of capital stock; (v) create or incur any lien (except for permitted liens) that secures obligations under any indebtedness; (vi) merge with or into or sell all or substantially all of the Company’s assets to other companies; (vii) enter into certain types of transactions with affiliates; (viii) guarantee the payment of any indebtedness; (ix) enter into sale-leaseback transactions; (x) enter into agreements that would restrict the ability of the restricted subsidiaries to make distributions with respect to their equity to the Company or other restricted subsidiaries, to make loans to the Company or other restricted subsidiaries or to transfer assets to the Company or other restricted subsidiaries; and (xi) designate unrestricted subsidiaries.
	These covenants will be subject to a number of exceptions and qualifications. Certain of these restrictive covenants will terminate if the notes are rated investment grade at any time.
	As of December 31, 2013, the Company was in compliance with all of its covenant requirements in the indenture relating to the 2021 Notes. See Note 25, “Subsequent Events” for a discussion of the indenture reporting covenant defaults which occurred in 2014.
	In connection with the issuance of the 2021 Notes, the Company capitalized certain costs and fees, which are being amortized using the effective interest method over its respective term, 2013 to 2021. Amortization costs, which were included in interest expense in the accompanying statements of operations, amounted to $217 thousand for the year ended December 31, 2013. The remaining capitalized costs as of December 31, 2013, which were included in other non-current assets in the consolidated balance sheet, were $4,822 thousand.
	10.5% Senior Notes
	On April 9, 2010, two of the Company’s wholly-owned subsidiaries, MagnaChip Semiconductor S.A. and MagnaChip Semiconductor Finance Company, issued $250 million aggregate principal amount of 10.5% senior notes due April 15, 2018, or the 2018 Notes, at a price of 98.674%. Interest on the 2018 Notes accrued at a rate of 10.5% per annum, payable semi-annually on April 15 and October 15 of each year, beginning on October 15, 2010.
	In 2011, two of the Company’s wholly-owned subsidiaries, MagnaChip Semiconductor S.A. and MagnaChip Semiconductor Finance Company, repurchased $46.3 million out of $250.0 million aggregate principal amount of the 10.5% senior notes due April 15, 2018. In connection with the repurchases of the Company’s senior notes, the Company recognized $5,460 thousand of loss on early extinguishment of senior notes, which consisted of $3,998 thousand from repurchase premium, $554 thousand from write-off of discounts, $609 thousand from write-off of debt issuance costs and $299 thousand from incurrence of direct legal and advisory service fees.

Accrued_Severance_Benefits

Accrued Severance Benefits	12 Months Ended
Accrued Severance Benefits	Dec. 31, 2013
Postemployment Benefits [Abstract]
Accrued Severance Benefits	12. Accrued Severance Benefits
	The majority of accrued severance benefits is for employees in the Company’s Korean subsidiary, MagnaChip Semiconductor Ltd. (Korea). Pursuant to the Employee Retirement Benefit Security Act of Korea, eligible employees and executive officers with one or more years of service are entitled to severance benefits upon the termination of their employment based on their length of service and rate of pay. As of December 31, 2013, 98% of all employees of the Company were eligible for severance benefits.
	Changes in accrued severance benefits are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	116,036		$	93,559		$	88,973
	Provisions		23,169			21,530			16,481
	Severance payments		(6,130	)		(6,997	)		(10,478	)
	Translation adjustments		2,281			7,944			(1,417	)

			135,356			116,036			93,559
	Less: cumulative contributions to the National Pension Fund		(383	)		(395	)		(403	)
	Group severance insurance plan		(801	)		(783	)		(724	)

		$	134,172		$	114,858		$	92,432

	The severance benefits are funded approximately 0.9%, 1.02% and 1.21% as of December 31, 2013, 2012 and 2011, respectively, through the Company’s National Pension Fund and group severance insurance plan which will be used exclusively for payment of severance benefits to eligible employees. These amounts have been deducted from the accrued severance benefit balance.
	The Company is liable to pay the following future benefits to its employees upon their normal retirement age:


		Severance
		Benefit
	2014	$	377
	2015		394
	2016		1,351
	2017		1,763
	2018		3,134
	2019 – 2023		21,322
	The above amounts were determined based on the employees’ current salary rates and the number of service years that will be accumulated upon their retirement dates. These amounts do not include amounts that might be paid to employees that will cease working with the Company before their normal retirement ages.

Warrants

Warrants	12 Months Ended
Warrants	Dec. 31, 2013
Text Block [Abstract]
Warrants	13. Warrants
Warrants	In connection with the Company’s reorganization, the Company issued warrants to purchase 1,875 thousand of the Company’s common stock. The warrants were issued in partial satisfaction of the claims of the holders of the Company’s Senior Subordinated Notes and are exercisable at a price of $15.76 per share at any time following the issue date of the warrants, so long as the exercise of the warrants is exempt from the registration requirements of the Securities Act of 1933, as amended. The value of each warrant to purchase one common share was $1.35, which was estimated using the Black-Scholes option pricing model using the following assumptions: fair value of $6.32 per common share, exercise price of $15.76 per share, risk free rate of interest of 2.3%, volatility of 50%, dividend rate of 0% and term of 5 years. The warrants expired on November 9, 2014.

Common_Stock

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2013
Equity [Abstract]
Common Stock	14. Common Stock
	Common stock par value $0.01 per share, was authorized in the amount of 150,000 thousand shares, of which 40,627 thousand shares were issued and 34,048 thousand shares were outstanding as of December 31, 2013.
	Changes in common stock for each period are as follows:


		Year Ended December 31,
		2013					2012					2011
		2013					(As Restated)					(As Restated)
		Shares			Amount		Shares			Amount		Shares			Amount
	Common stock at the beginning of the period		35,635,357		$	396		37,907,575		$	394		38,401,989		$	384
	Forfeiture of restricted stock bonuses		—			—		—			—		(3,465	)		—
	Issuance of common stock		—			—		4,499			—		950,586			10
	Exercise of stock options		579,476			6		155,708			2		90,005			—
	Exercise of warrants		448,281			4		52			—		—			—
	Acquisitions of treasury stock		(2,614,748	)		—		(2,432,477	)		—		(1,531,540	)		—

	Total common stock outstanding at the end of the period		34,048,366		$	406		35,635,357		$	396		37,907,575		$	394

	On October 7, 2011, the Board of Directors adopted a stock repurchase program whereby the Company may, subject to prevailing market conditions and other factors, repurchase up to $35 million of its outstanding common stock. The Board of Directors extended and increased the program by an additional $25 million in August 2012, for a maximum aggregate repurchase amount under the original program of up to $60 million. On July 30, 2013, the Company announced that the Board of Directors approved a new stock repurchase program under which the Company is authorized to repurchase up to $100 million of its common stock. The new stock repurchase program was effective August 5, 2013 through December 15, 2014, and replaced the original stock repurchase program. The stock repurchase program did not require that the Company purchases a minimum amount of shares of its common stock and may be commenced, suspended, resumed or terminated at any time without notice. The timing and extent of any repurchases will depend upon prevailing market conditions, the trading price of the Company’s common stock and other factors, and subject to contractual restrictions and restrictions under applicable law and regulations. The Company purchased 2,615 thousand shares of common stock on the open market at a cost of $51,000 thousand for the year ended December 31, 2013 and 2,432 thousand shares of common stock at a cost of $28,125 thousand for the year ended December 31, 2012. For the year ended December 31, 2011, the Company purchased 1,532 thousand shares of common stock at a cost of $11,793 thousand. The Company accounted for the treasury stock using the cost method, which treats it as a temporary reduction in stockholders’ equity. As a result, the stockholders’ equity has decreased by $51,000 thousand, $28,125 thousand and $11,793 thousand for the years ended December 31, 2013, 2012 and 2011, respectively. In March 2014, the Board of Directors suspended the stock repurchase program indefinitely pending the completion of the Independent Investigation, and the stock repurchase program expired by its terms on December 15, 2014. Subsequent to December 31, 2013, the Company did not repurchase any shares under the stock repurchase program.

Equity_Incentive_Plans

Equity Incentive Plans	12 Months Ended
Equity Incentive Plans	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity Incentive Plans	15. Equity Incentive Plans
	The Company adopted its 2009 Common Unit Plan effective December 8, 2009, which is administered by the board of directors. Under the plan, employees, consultants and non-employee directors are eligible for equity incentives, including grants of options to purchase the Company’s common stock or restricted stock bonuses or restricted stock purchase rights and deferred stock awards, subject to terms and conditions determined by the board of directors. The term of options shall not exceed ten years from the date of grant. Restricted stock purchase rights shall be exercisable within a period established by the board of directors, which shall in no event exceed thirty days from the effective date of the grant. As of December 31, 2013, an aggregate maximum of 5,221 thousand shares were authorized and 553 thousand shares were reserved for all future grants.
	Stock options are generally granted with exercise prices of no less than the fair market value of the Company’s common stock on the grant date. The requisite service period, or the period during which a grantee is required to provide service in exchange for option grants, coincides with the vesting period. The stock options vest over three years following grant, with 34% of the common stock vesting and becoming exercisable on the first anniversary of grant date and 8% or 9% of the common stock subject to the options vesting on completion of each three-month period thereafter.

	The purchase price for shares issuable under each restricted stock purchase right shall be established by the board of directors in its discretion. No monetary payment (other than applicable tax withholding) shall be required as a condition of receiving shares pursuant to a restricted stock bonus, the consideration for which shall be services actually rendered to a participating company or for its benefit. Stock issued pursuant to any restricted stock award may (but need not) be made subject to vesting conditions based upon the satisfaction of such service requirements, conditions, restrictions or performance criteria as shall be established by the board of directors and set forth in the award agreement evidencing such award. During any period in which stock acquired pursuant to a restricted stock award remain subject to vesting conditions, such stock may not be sold, exchanged, transferred, pledged, assigned or otherwise disposed of other than pursuant to an ownership change event or transfer by will or the laws of descent and distribution. The grantee shall have all of the rights of a stockholder of the Company holding stock, including the right to vote such stock and to receive all dividends and other distributions paid with respect to such stock; provided, however, that if so determined by the board of directors and provided by the award agreement, such dividends and distributions shall be subject to the same vesting conditions as the stock subject to the restricted stock award with respect to which such dividends or distributions were paid. If a grantee’s service terminates for any reason, whether voluntary or involuntary (including the grantee’s death or disability), then (a) the Company (or its assignee) has the option to repurchase for the purchase price paid by the grantee any stock acquired by the grantee pursuant to a restricted stock purchase right which remain subject to vesting conditions as of the date of the grantee’s termination of service and (b) the grantee shall forfeit to the Company any stock acquired by the grantee pursuant to a restricted stock bonus which remain subject to vesting conditions as of the date of the grantee’s termination of service. The Company shall have the right to assign at any time any repurchase right it may have, whether or not such right is then exercisable, to one or more persons as may be selected by the Company.
	No monetary payment (other than applicable tax withholding, if any) is required as a condition of receiving a deferred stock award, the consideration for which shall be services actually rendered to a participating company or for its benefit. Deferred stock awards may (but need not) be made subject to vesting conditions based upon the satisfaction of such service requirements, conditions, restrictions or performance criteria as shall be established by the Compensation Committee and set forth in the award agreement evidencing such award. Grantees have no voting rights with respect to stock represented by deferred stock awards until the date of the issuance of such stock (as evidenced by the appropriate entry on the books of the Company or of a duly authorized transfer agent of the Company). If a grantee’s service terminates for any reason, whether voluntary or involuntary (including the grantee’s death or disability), then the grantee shall forfeit to the Company any deferred stock pursuant to the award which remain subject to vesting conditions as of the date of the grantee’s termination of service, and, in the event of the grantee’s termination for cause, such deferred stock award to the extent not yet settled. The Company shall issue to a grantee on the date on which deferred stock subject to the grantee’s deferred stock award vest or on such other date determined by the board of directors, in its discretion, and set forth in the award agreement one share (and/or any other new, substituted or additional securities or other property) for each deferred stock then becoming vested or otherwise to be settled on such date, subject to the withholding of applicable taxes, if any.

	The following summarizes stock option and restricted stock bonus activities for the years ended December 31, 2013, 2012 and 2011 after giving effect to the corporate conversion. At the date of grant, all options had an exercise price above the fair value of common stock:


			Number of				Number of				Weighted				Aggregate			Weighted
			Restricted Stock				Options				Average				Intrinsic			Average
			Bonuses								Exercise				Value of			Remaining
											Price of				Stock			Contractual
											Stock				Options			Life of
											Options							Stock
																		Options
	Outstanding at January 1, 2011			291,061				1,957,760			$	6.32				14,158			9.0 years
	Granted			—				181,125				11.68				—			—
	Released from restriction			(287,596	)			—				—				—			—
	Forfeited			(3,465	)			(39,920	)			8.37				—			—
	Exercised			—				(90,005	)			5.88				—			—

	Outstanding at December 31, 2011			—				2,008,960			$	6.79				2,773			8.1 years

	Vested and expected to vest at December 31, 2011 (As Restated)			—				1,974,611				6.75				2,742			8.1 years
	Exercisable at December 31, 2011 (As Restated)			—				1,212,445				6.37				1,819			8.1 years

	Outstanding at January 1, 2012			—				2,008,960				6.79				2,773			8.1 years
	Granted			—				1,319,500				8.29				—			—
	Forfeited			—				(95,271	)			11.07				—			—
	Exercised			—				(155,708	)			5.88				—			—

	Outstanding at December 31, 2012			—				3,077,481				7.35				26,385			7.9 years

	Vested and expected to vest at December 31, 2012 (As Restated)			—				3,021,937				7.32				25,988			7.9 years
	Exercisable at December 31, 2012 (As Restated)			—				1,726,891				6.54				16,203			7.0 years

	Outstanding at January 1, 2013			—				3,077,481				7.35				26,385			7.9 years
	Granted			—				455,000				17.08
	Forfeited			—				(8,360	)			10.89
	Exercised			—				(579,476	)			7.44

	Outstanding at December 31, 2013			—				2,944,645				8.82				31,558			7.3 years

	Vested and expected to vest at December 31, 2013			—				2,916,184				8.78				31,376			7.3 years
	Exercisable at December 31, 2013			—				1,946,475				7				24,325			6.7 years

	Total compensation expenses recorded for the stock options were $2,213 thousand and $2,389 thousand for the years ended December 31, 2013 and 2012, respectively, and for the restricted stock bonuses and stock options were $882 thousand and $1,334 thousand for the year ended December 31, 2011, respectively. As of December 31, 2013, there was $1,357 thousand of total unrecognized compensation cost related to stock options, which is expected to be recognized over a weighted average future period of 0.7 year. Total fair values of restricted stock bonuses released from restriction were $1,818 thousand for the year ended December 31, 2011. Total fair value of options vested were $1,746 thousand, $1,515 thousand and $1,565 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.

	The Company utilizes the Black-Scholes option-pricing model to measure the fair value of each option grant. The following summarizes the grant-date fair value of options granted for the years ended December 31, 2013, 2012 and 2011 and assumptions used in the Black-Scholes option-pricing model on a weighted average basis:


			Year Ended December 31,
			2013				2012				2011
			2013				(As Restated)				(As Restated)
	Grant-date fair value of option		$	4.3			$	2.7			$	4.12
	Expected term			2.8 Years				3.0 Years				3.0 Years
	Risk-free interest rate			0.4	%			0.4	%			0.9	%
	Expected volatility			37.6	%			48.8	%			52.2	%
	Expected dividends			—				—				—
	The number and weighted average grant-date fair value of the unvested stock options are as follows:


		Year Ended December 31,
		2013								2012							2011
		2013								(As Restated)							(As Restated)
		Number				Weighted				Number				Weighted			Number			Weighted
						Average								Average						Average
						Grant-								Grant-						Grant-
						Date								Date						Date
						Fair Value								Fair Value						Fair Value
Unvested options at the beginning of the period			1,350,590			$	2.79				796,514			$	2.6			1,327,825		$	2.37
Granted options during the period			455,000				4.3				1,319,500				2.7			181,125			4.12
Vested options during the period			(651,530	)			2.68				(654,022	)			2.32			(637,940	)		2.51
Forfeited options during the period			(7,106	)			3.92				(74,335	)			4.02			(37,215	)		2.99
Exercised options during the period			(148,784	)			2.46				(37,067	)			1.87			(37,281	)		2.11

Unvested options at the end of the period			998,170			$	3.69				1,350,590			$	2.79			796,514		$	2.6

Restructuring_and_Impairment_C

Restructuring and Impairment Charges	12 Months Ended
Restructuring and Impairment Charges	Dec. 31, 2013
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Charges	16. Restructuring and Impairment Charges
	2013 Restructuring and Impairment Charges
	The Company recognized $1,829 thousand of restructuring charges for the year ended December 31, 2013 from restructuring its six inch fabrication facilities and $617 thousand of impairment charges from certain existing technology.
	The Company recognized impairment charges related to impairment of goodwill, certain technology and machinery and equipment purchased in connection with the Dawin acquisition, by $3,389 thousand, $1,864 thousand and $508 thousand, respectively.
	2011 Restructuring and Impairment Charges
	The Company recognized $2,409 thousand of impairment charges for the year ended December 31, 2011 from twelve abandoned in-process research and development projects and one abandoned system project. The Company recognized $90 thousand of impairment charges for the year ended December 31, 2011 from impairment of tangible and intangible assets caused by the closure of the Company’s research and development center in Japan.
	The Company recognized $1,100 thousand of restructuring charges for the year ended December 31, 2011, which were incurred by the closure of the Company’s research and development center in Japan and sales subsidiary in the U.K. The closure process was completed as of December 31, 2011 and all related liabilities were paid. The restructuring charges primarily consist of $842 thousand of one-time employee termination benefits, $243 thousand of contract termination cost and other administrative costs such as outside service fees.

Foreign_Currency_Gain_Loss_Net

Foreign Currency Gain (Loss), Net	12 Months Ended
Foreign Currency Gain (Loss), Net	Dec. 31, 2013
Foreign Currency [Abstract]
Foreign Currency Gain (Loss), Net	17. Foreign Currency Gain (Loss), Net
Foreign Currency Gain (Loss), Net	Net foreign currency gain or loss includes non-cash translation gain or loss associated with intercompany balances. A substantial portion of the Company’s net foreign currency gain or loss is non-cash translation gain or loss associated with intercompany long-term loans to our Korean subsidiary. The loans are denominated in U.S. dollars and are affected by changes in the exchange rate between the Korean won and the U.S. dollar. As of December 31, 2013, the total intercompany loan balance was $536 million. The Korean won to U.S. dollar exchange rates were 1,055.3:1, 1,071.1:1 and 1,153.3:1 using the first base rate as of December 31, 2013, 2012 and 2011, respectively, as quoted by the Korea Exchange Bank.

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Income Taxes	18. Income Taxes
	The Company’s income tax expenses are composed of domestic and foreign income taxes depending on the relevant tax jurisdiction. “Domestic” refers to the income before taxes and current income taxes generated or incurred in the United States, where the parent company resides.
	The components of income tax expense are as follows:


			Year Ended December 31,
			2013				2012				2011
			2013				(As Restated)				(As Restated)
	Income (loss) before income taxes
	Domestic		$	(6,127	)		$	(2,634	)		$	(2,021	)
	Foreign			(54,106	)			125,519				(1,165	)

			$	(60,233	)		$	122,885			$	(3,186	)

	Current income taxes expense (benefit)
	Domestic		$	(2,258	)		$	6,170			$	54
	Foreign			4,875				4,533				6,038
	Uncertain tax position liability (domestic)			(87	)			14				41
	Uncertain tax position liability (foreign)			7				175				507

				2,537				10,892				6,640

	Deferred income taxes expense
	Foreign			1,433				1,955				1,475

	Total income tax expenses		$	3,970			$	12,847			$	8,115

	Effective tax rate			—				10.5	%			—

	The Company’s annual effective tax rate was 10.5% for the year ended December 31, 2012.
	The differences between the annual effective tax rates and the U.S. federal statutory rate of 35.0% primarily result from the non-income based withholding tax levied on intercompany interest income in the Company’s Dutch subsidiary, application of lower tax rates associated with certain earnings from the Company’s operations outside the U.S., the parent Company’s interest income, which is non-taxable for US tax purposes and the change of valuation allowance of deferred tax assets.
	The statutory income tax rate of the Company’s Korean subsidiary, MagnaChip Semiconductor, Ltd., applicable to the Company was approximately 24.2% in 2013, 2012 and 2011.

	The provision for domestic and foreign income taxes incurred is different from the amount calculated by applying the statutory tax rate to the net income before income taxes. The significant items causing this difference are as follows:


			Year Ended December 31,
			2013				2012				2011
			2013				(As Restated)				(As Restated)
	Provision computed at statutory rate		$	(21,082	)		$	43,010			$	(1,115	)
	Change in statutory tax rate			—				—				(11,872	)
	Difference in foreign tax rates			5,375				(12,544	)			3,946
	Permanent differences
	Derivative assets adjustment			1,469				3,364				(6,334	)
	TPECs, hybrid and other interest			(3,151	)			(5,920	)			(6,513	)
	Permanent impairment			—				(935	)			(5,120	)
	Thin capitalization			—				97				3,422
	Deemed dividend			—				7,609				—
	Permanent foreign currency gain (loss)			3,351				(465	)			2,439
	Customs penalty			—				742				—
	Other permanent differences			(881	)			1,556				674
	Withholding tax			3,918				4,242				5,861
	Foreign exchange rate adjustment			(7,455	)			(4,127	)			3,867
	Change in valuation allowance			24,062				(21,184	)			20,124
	Tax credit			(1,818	)			(2,796	)			(1,823	)
	Uncertain tax positions liability			(80	)			189				548
	Others			262				9				11

	Income tax expenses		$	3,970			$	12,847			$	8,115

	A summary of the composition of net deferred income tax assets (liabilities) as of December 31, 2013, 2012 and 2011 are as follows:


			December 31,
		2013				2012				2011
		2013				(As Restated)				(As Restated)
Deferred tax assets
Accounts Receivables		$	28,628			$	8,799			$	5,333
Inventories			5,866				3,501				299
Derivative assets			—				—				2,361
Accrued expenses			8,758				2,812				2,243
Product warranties			292				306				556
Other reserves			684				1,072				518
Royalty income			1,364				3,118				3,452
Property, plant and equipment			13,667				12,945				13,704
Intangible assets			922				—				—
Accumulated severance benefits			27,769				23,465				18,507
Foreign currency translation loss			12,220				13,533				26,718
NOL carry-forwards			53,714				72,533				112,195
Tax credit			26,041				26,786				24,954
Other long-term payable			608				168				84
Others			2,887				1,438				3,705

Total deferred tax assets			183,420				170,476				214,629
Less: valuation allowance			(178,729	)			(162,968	)			(200,056	)

			4,691				7,508				14,573


Deferred tax liabilities
Derivative assets			1,189				124				—
Intangible assets			—				1,712				3,331
Foreign currency translation gain			19				1,003				4,146
Others			1,239				295				250

Total deferred tax liabilities			2,447				3,134				7,727

Net deferred tax assets		$	2,244			$	4,374			$	6,846

Reported as
Current deferred income tax assets		$	1,348			$	1,788			$	2,076
Long-term deferred income tax assets		$	896			$	2,586			$	4,770

The valuation allowances at December 31, 2013, 2012 and 2011 are primarily attributable to net deferred tax assets at the Company’s Korean subsidiary for which, due to expected losses related to the Company’s Korean subsidiary in future years, the Company has recorded a full valuation allowance against the deferred tax assets, net of its deferred tax liabilities, and against certain foreign subsidiary’s deferred tax assets pertaining to its related tax loss carry-forwards that are not anticipated to generate a tax benefit. Changes in valuation allowance for deferred tax assets for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013				2012				2011
		2013				(As Restated)				(As Restated)
Beginning balance		$	162,968			$	200,056			$	207,774
Charged to expense (income)			24,062				(21,184	)			20,124
NOL and tax credit expiration			(10,150	)			(25,305	)			(25,965	)
Translation adjustment			1,849				9,401				(1,877	)

Ending balance		$	178,729			$	162,968			$	200,056

The amount presented as “Charged to expense (income)” primarily relates to the utilization of net operating loss and tax credit carry-forwards, or pre-tax losses for which there is no tax benefit.
The evaluation of the recoverability of the deferred tax asset and the need for a valuation allowance requires the Company to weigh all positive and negative evidence to reach a conclusion that it is more likely than not that all or some portion of the deferred tax asset will not be realized. The weight given to the evidence is commensurate with the extent to which it can be objectively verified. The more negative evidence that exists, the more positive evidence is necessary and the more difficult it is to support a conclusion that a valuation allowance is not needed. Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Company’s ability to generate future taxable income within the period during which the temporary differences reverse, the outlook for the economic environment in which the Company operates and the overall future industry outlook.
As of December 31, 2013, 2012 and 2011, the Company had net deferred tax assets of $2,244 thousand, $4,374 thousand and $6,846 thousand, respectively, related to the Company’s Japanese subsidiary. As of December 31, 2013, 2012 and 2011, the Company recorded a valuation allowance of $178,729 thousand, $162,968 thousand and $200,056 thousand on its deferred tax assets related to temporary differences, net operating loss carry-forwards and tax credit in domestic and foreign subsidiaries. The Company maintained to record these valuation allowances on deferred tax assets based on its assessment that the negative evidence of expected losses in early future years outweighed the positive evidence of historical income over a number of years.
As of December 31, 2013, the Company had approximately $195,421 thousand of net operating loss carry-forwards available to offset future taxable income. The majority of net operating loss is associated with the Company’s Korean subsidiary, which expires in 2019, and with the Company’s Luxembourg subsidiary with indefinite expiration. The Company utilized net operating loss of $69,159 thousand, $86,938 thousand and $32,749 thousand, for the years ended December 31, 2013, 2012 and 2011, respectively. The Company also has Korean and Dutch tax credit carry-forwards of approximately $9,252 thousand and $16,789 thousand, respectively, as of December 31, 2013. The Korean tax credits expire at various dates starting from 2014 to 2018, and the Dutch tax credits are carried forward to be used for an indefinite period of time.

Uncertainty in Income Taxes
The Company and the Company’s subsidiaries file income tax returns in Korea, Japan, Taiwan, the U.S. and in various other jurisdictions. The Company is subject to income tax examinations by tax authorities of these jurisdictions for all open tax years.
As of December 31, 2013, 2012 and 2011, the Company recorded $3,706 thousand, $3,820 thousand and $3,472 thousand of liabilities for unrecognized tax benefits, respectively. For the years ended December 31, 2013, 2012 and 2011, the Company recorded $106 thousand, $5 thousand and $5 thousand of income tax benefits by reversing liabilities due to the lapse of the applicable statute of limitations and incurred $7 thousand, $55 thousand and $474 thousand of income tax expenses for uncertain tax positions mainly resulting from withholding taxes related to intercompany balances.
The Company recognizes interest and penalties accrued related to unrecognized tax benefits as income tax expenses. The Company recognized $20 thousand, $139 thousand, $78 thousand of interest and penalties as income tax expense for the years ended December 31, 2013, 2012 and 2011, respectively. Total interest and penalties accrued as of December 31, 2013, 2012 and 2011 were $530 thousand, $544 thousand and $396 thousand, respectively.
A tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of each period is as follows:


		Year Ended December 31,
		2013				2012				2011
		2013				(As Restated)				(As Restated)
Unrecognized tax benefits, balance at the beginning		$	11,196			$	10,297			$	10,790
Additions based on tax positions related to the current year			1,690				1,342				1,950
Additions for tax positions of prior years			—				41				—
Lapse of statute of limitations			(1,067	)			(942	)			(2,410	)
Translation adjustment			46				458				(33	)

Unrecognized tax benefits, balance at the ending		$	11,865			$	11,196			$	10,297

Geographic_and_Segment_Informa

Geographic and Segment Information	12 Months Ended
Geographic and Segment Information	Dec. 31, 2013
Segment Reporting [Abstract]
Geographic and Segment Information	19. Geographic and Segment Information
	The Company has one operating segment, consisting of three business lines: Display Solutions, Power Solutions and Semiconductor Manufacturing Services. The Company’s chief operating decision maker is considered to be its Chief Executive Officer. The chief operating decision maker allocates resources and assesses performance of the business and other activities at the operating segment level.
	The following is a summary of net sales by business line:


		Year Ended December 31,
		2013		2012		2011
		2013		(As Restated)		(As Restated)
	Net Sales
	Display Solutions	$	202,951	$	285,939	$	323,634
	Semiconductor Manufacturing Services		395,365		395,858		330,715
	Power Solutions		135,329		124,960		87,922
	All other		532		579		859

	Total net sales	$	734,177	$	807,336	$	743,130

	The following is a summary of net sales by region, based on the location of the customer:


		Year Ended December 31,
		2013		2012		2011
		2013		(As Restated)		(As Restated)
	Korea	$	313,634	$	365,682	$	372,736
	Asia Pacific (other than Korea)		284,429		271,908		271,521
	U.S.A.		100,790		124,481		75,378
	Europe		32,136		39,304		14,022
	Others		3,188		5,961		9,473

		$	734,177	$	807,336	$	743,130

	Net sales from the Company’s top ten largest customers accounted for 59%, 61% and 60% for the years ended December 31, 2013, 2012 and 2011, respectively.
	For the year ended December 31, 2013, the Company had one customer that represented 11.3% of its net sales. For the years ended December 31, 2012 and 2011, the Company had another customer that represented 11.5% and 15.4% of its net sales, respectively.
	Over 99% of the Company’s property, plant and equipment are located in Korea as of December 31, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	20. Commitments and Contingencies
	Operating Agreements with SK Hynix
	In connection with the acquisition of the non-memory semiconductor business from SK Hynix on October 4, 2004 (the “Original Acquisition”), the Company entered into several agreements with SK Hynix, including a non-exclusive cross license that provides the Company with access to certain of SK Hynix’s intellectual property for use in the manufacture and sale of non-memory semiconductor products. The Company also agreed to provide certain utilities and infrastructure support services to SK Hynix.
	Upon the closing of the Original Acquisition, the Company’s Korean subsidiary and SK Hynix also entered into lease agreements under which the Company’s Korean subsidiary leases space to SK Hynix in several buildings, primarily warehouses and utility facilities, in Cheongju, Korea. These leases are generally for an initial term of 20 years plus an indefinite number of renewal terms of 10 years each. Each of the leases is cancelable upon 90 days’ notice by the lessee. The Company also leases certain land from SK Hynix located in Cheongju, Korea. The term of this lease is indefinite unless otherwise agreed by the parties, and as long as the buildings remain on the lease site and are owned and used by the Company for permitted uses.
	Operating Leases
	The Company leases land, office space and equipment under various operating lease agreements with various terms. Rental expenses were approximately $8,829 thousand, $8,879 thousand and $8,148 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.
	As of December 31, 2013, the minimum aggregate rental payments due under non-cancelable lease contracts are as follows:


	2014	$	6,001
	2015		5,447
	2016		4,552
	2017		2,212
	2018		2,212
	2019 and thereafter		32,847

		$	53,271

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Party Transactions
	21. Related Party Transactions
	Stockholders
	Funds affiliated with Avenue Capital Management II, L.P. owned 12.0% of the Company’s common stock issued and outstanding at December 31, 2013.
	Warrants
	Funds affiliated with Avenue Capital Management II, L.P. own warrants for the purchase of 556 thousand common shares out of the total warrants for the purchase of 1,426 thousand shares outstanding as of December 31, 2013.
	Registration Rights Agreement
	On November 9, 2009, we entered into a registration rights agreement with the holders of MagnaChip Semiconductor LLC’s common units issued in our reorganization proceedings, including Avenue, where we granted them registration rights with respect to our common stock. In 2012 and 2013, the Company paid fees and expenses of $1.2 million and $0.8 million, respectively, in connection with the registration and sale of shares of our common stock by Avenue pursuant to such registration rights agreement. Affiliates of Avenue currently have two employees serving as members of our Board. Another member of our Board was also previously employed by affiliates of Avenue until December 31, 2012, and currently serves as a consultant to affiliates of Avenue.
	Senior Notes
	On March 16, 2011, the Company repurchased $35.0 million out of $250.0 million aggregate principal amount of the Company’s 10.500% senior notes due April 15, 2018 at a price of 109.0% from funds affiliated with Avenue Capital Management II, L.P. The Company paid the funds affiliated with Avenue Capital Management II, L.P. $2,154 thousand of interest for the year ended December 31, 2011.

Accumulated_Other_Comprehensiv

Accumulated Other Comprehensive Loss	12 Months Ended
Accumulated Other Comprehensive Loss	Dec. 31, 2013
Text Block [Abstract]
Accumulated Other Comprehensive Loss	22. Accumulated Other Comprehensive Loss
	Accumulated other comprehensive loss consists of the following at December 31, 2013, 2012 and 2011, respectively:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Foreign currency translation adjustments	$	(57,326	)	$	(43,599	)	$	(5,862	)
	Derivative adjustments		6,587			2,074			(7,771	)
	Unrealized gain on investments		681			75			90

	Total	$	(50,058	)	$	(41,450	)	$	(13,543	)

	Changes in accumulated other comprehensive loss for the years ended December 31, 2013 and 2012 is as follows:


	Year Ended December 31, 2013	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(43,599	)	$	2,074		$	75		$	(41,450	)

	Other comprehensive income (loss) before reclassifications		(13,727	)		7,497			606			(5,624	)
	Amounts reclassified from accumulated other comprehensive income		—			(2,984	)		—			(2,984	)

	Net current-period other comprehensive income (loss)		(13,727	)		4,513			606			(8,608	)

	Ending balance	$	(57,326	)	$	6,587		$	681		$	(50,058	)



	Year Ended December 31, 2012 (As Restated)	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(5,862	)	$	(7,771	)	$	90		$	(13,543	)

	Other comprehensive income (loss) before reclassifications		(37,737	)		5,237			(15	)		(32,515	)
	Amounts reclassified from accumulated other comprehensive loss		—			4,608			—			4,608

	Net current-period other comprehensive income (loss)		(37,737	)		9,845			(15	)		(27,907	)

	Ending balance	$	(43,599	)	$	2,074		$	75		$	(41,450	)



	Year Ended December 31, 2011 (As Restated)	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(14,235	)	$	8,767		$	193		$	(5,275	)

	Other comprehensive income (loss) before reclassifications		8,373			(5,559	)		(103	)		2,711
	Amounts reclassified from accumulated other comprehensive income		—			(10,979	)		—			(10,979	)

	Net current-period other comprehensive income (loss)		8,373			(16,538	)		(103	)		(8,268	)

	Ending balance	$	(5,862	)	$	(7,771	)	$	90		$	(13,543	)

Earnings_loss_per_Share

Earnings (loss) per Share	12 Months Ended
Earnings (loss) per Share	Dec. 31, 2013
Earnings Per Share [Abstract]
Earnings (loss) per Share	23. Earnings (loss) per Share
	The following table illustrates the computation of basic and diluted earnings (loss) per common share:


		Year Ended December 31,
		2013			2012		2011
		2013			(As Restated)		(As Restated)
	Net income (loss)	$	(64,203	)	$	110,038	$	(11,301	)
	Weighted average common stock outstanding
	Basic		35,232,194			36,567,684		38,775,642
	Diluted		35,232,194			37,533,391		38,775,642
	Earnings (loss) per share
	Basic	$	(1.82	)	$	3.01	$	(0.29	)
	Diluted	$	(1.82	)	$	2.93	$	(0.29	)

	The following outstanding instruments were excluded from the computation of diluted earnings (loss) per share, as they would have an anti-dilutive effect on the calculation:


		Year Ended December 31,
		2013			2012		2011
		2013			(As Restated)		(As Restated)
	Options		2,944,645			255,023		2,008,960
	Warrants		1,426,330			1,874,977		1,875,017

Unaudited_Quarterly_Financial_

Unaudited Quarterly Financial Results	12 Months Ended
Unaudited Quarterly Financial Results	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Results	24. Unaudited Quarterly Financial Results
	The following tables present selected unaudited Consolidated Statements of Operations for each quarter of the years ended December 31, 2013 and 2012.


			Fiscal Year 2013
			First				Second				Third				Fourth
			Quarter				Quarter				Quarter				Quarter
			(As Restated)				(As Restated)				(As Restated)
	Net sales		$	194,322			$	193,533			$	170,812			$	175,510
	Gross profit			58,235				45,241				34,413				17,179
	Operating income (loss)			13,966				2,665				(10,220	)			(33,179	)
	Net income (loss)		$	(17,589	)		$	(24,668	)		$	251			$	(22,197	)
	Earnings (loss) per share:
	Basic		$	(0.49	)		$	(0.70	)		$	0.01			$	(0.64	)
	Diluted		$	(0.49	)		$	(0.70	)		$	0.01			$	(0.64	)
	Weighted average common stock outstanding:
	Basic			35,539,413				35,474,001				35,443,820				34,480,849
	Diluted			35,539,413				35,474,001				37,484,601				34,480,849


			Fiscal Year 2012
			First				Second				Third				Fourth
			Quarter				Quarter				Quarter				Quarter
			(As Restated)				(As Restated)				(As Restated)				(As Restated)
	Net sales		$	176,049			$	200,989			$	220,881			$	209,417
	Gross profit			45,512				59,900				74,649				63,186
	Operating income			9,565				20,345				32,492				21,913
	Net income		$	13,361			$	2,458			$	47,210			$	47,009
	Earnings per share:
	Basic		$	0.36			$	0.07			$	1.3			$	1.31
	Diluted		$	0.35			$	0.07			$	1.27			$	1.27
	Weighted average common stock outstanding:
	Basic			37,524,127				36,713,569				36,199,655				35,845,367
	Diluted			38,282,932				37,517,712				37,290,612				37,050,284

	The following table presents the impact of the restatement adjustments on the Company’s condensed consolidated statement of operations for each of first three quarters of the year ended December 31, 2013 (Unaudited):


			Three Month Ended March 31, 2013												Three Month Ended June 30, 2013												Three Month Ended September 30, 2013
			As Previously				Adjustments				As Restated				As Previously				Adjustments				As Restated				As Previously			Adjustments				As Restated
			Reported				(a)				As Restated				Reported				(b)				As Restated				Reported			(c)				As Restated
	Net sales		$	205,298			$	(10,976	)		$	194,322			$	215,289			$	(21,756	)		$	193,533			$	217,824		$	(47,012	)		$	170,812
	Gross profit			65,743				(7,508	)			58,235				71,048				(25,807	)			45,241				71,888			(37,475	)			34,413
	Operating income (loss)			22,924				(8,958	)			13,966				30,208				(27,543	)			2,665				30,625			(40,845	)			(10,220	)
	Net income (loss)		$	(7,405	)		$	(10,184	)		$	(17,589	)		$	4,436			$	(29,104	)		$	(24,668	)		$	46,671		$	(46,420	)		$	251
	Earnings (loss) per share:
	Basic		$	(0.21	)		$	(0.28	)		$	(0.49	)		$	0.13			$	(0.83	)		$	(0.70	)		$	1.32		$	(1.31	)		$	0.01
	Diluted		$	(0.21	)		$	(0.28	)		$	(0.49	)		$	0.12			$	(0.82	)		$	(0.70	)		$	1.24		$	(1.23	)		$	0.01
	Weighted average common stock outstanding:
	Basic			35,539,413								35,539,413				35,474,001								35,474,001				35,443,820							35,443,820
	Diluted			35,539,413								35,539,413				37,125,005								35,474,001				37,493,550							37,484,601

	a)	Adjustments to net income for the quarter ended March 31, 2013 include the unfavorable impact of $2,534 thousand related to the correction of revenue recognition, the unfavorable impact of $3,860 thousand related to increased inventory reserve, the unfavorable impact of $2,487 thousand for correction of inappropriately recognized maintenance expense, (which includes an offset favorable impact of $520 thousand for those transactions that involve certain cash payments to a maintenance supplies vendor, that (i) the vendor used to purchase products from distributors; (ii) the distributors then paid to the Company for those products; and (iii) in turn were applied to the Company’s aged accounts receivable), the unfavorable impact of $1,119 thousand related to tax matters and the net unfavorable impact of $184 thousand for other adjustments.
	b)	Adjustments to net income for the quarter ended June 30, 2013 include the unfavorable impact of $9,350 thousand related to the correction of revenue recognition, the unfavorable impact of $6,336 thousand related to increased inventory reserve, the unfavorable impact of $11,561 related to settlement obligations, the unfavorable impact of $1,395 thousand for tax matters and the net unfavorable impact of $462 thousand for other adjustments.
	c)	Adjustments to net income for the quarter ended September 30, 2013 include the unfavorable impact of $15,764 thousand related to the correction of revenue recognition, the unfavorable impact of $17,825 thousand related to increased inventory reserve, the unfavorable impact of $2,446 thousand for correction of inappropriately recognized maintenance expense, (which includes an offset favorable impact of $1,100 thousand for those transactions that involve certain cash payments to a maintenance supplies vendor, that (i) the vendor used to purchase products from distributors; (ii) the distributors then paid to the Company for those products; and (iii) in turn were applied to the Company’s aged accounts receivable), the unfavorable impact of $11,139 thousand related to tax matters, the favorable impact of $1,412 related to settlement obligations and the net unfavorable impact of $658 thousand for other adjustments. In addition, we have corrections for net presentation of certain revenue recognition from gross presentation which has no impact to net income.

	The following table presents the impact of the restatement adjustments on the Company’s condensed consolidated statement of operations for each quarter of the year ended December 31, 2012 (Unaudited):


			Three Month Ended March 31, 2012												Three Month Ended June 30, 2012												Three Month Ended September 30, 2012											Three Month Ended December 31, 2012
			As previously				Adjustments				As Restated				As previously				Adjustments				As Restated				As previously			Adjustments				As Restated				As previously			Adjustments				As Restated
			reported				(a)				As Restated				reported				(b)				As Restated				reported			(c)				As Restated				reported			(d)				As Restated
	Net sales		$	177,002			$	(953	)		$	176,049			$	202,634			$	(1,645	)		$	200,989			$	221,872		$	(991	)		$	220,881			$	218,084		$	(8,667	)		$	209,417
	Gross profit			49,915				(4,403	)			45,512				62,858				(2,958	)			59,900				76,440			(1,791	)			74,649				74,288			(11,102	)			63,186
Operating income			11,875				(2,310	)			9,565				23,003				(2,658	)			20,345				35,582			(3,090	)			32,492				35,347			(13,434	)			21,913
Net income		$	15,263			$	(1,902	)		$	13,361			$	4,340			$	(1,882	)		$	2,458			$	48,412		$	(1,202	)		$	47,210			$	125,286		$	(78,277	)		$	47,009
Earnings per share:
Basic		$	0.41			$	(0.05	)		$	0.36			$	0.12			$	(0.05	)		$	0.07			$	1.34		$	(0.04	)		$	1.3			$	3.5		$	(2.19	)		$	1.31
Diluted		$	0.4			$	(0.05	)		$	0.35			$	0.12			$	(0.05	)		$	0.07			$	1.3		$	(0.03	)		$	1.27			$	3.38		$	(2.11	)		$	1.27
Weighted average common stock outstanding:
Basic			37,524,127								37,524,127				36,713,569								36,713,569				36,199,655							36,199,655				35,845,367							35,845,367
Diluted			38,298,336								38,282,932				37,566,699								37,517,712				37,324,787							37,290,612				37,074,657							37,050,284

a)	Adjustments to net income for the quarter ended March 31, 2012 include the favorable impact of $2,914 thousand related to the correction of revenue recognition, the unfavorable impact of $4,479 thousand related to increased inventory reserve and the net unfavorable impact of $337 thousand for other adjustments.
b)	Adjustments to net income for the quarter ended June 30, 2012 include the unfavorable impact of $4,730 thousand related to the correction of revenue recognition, the favorable impact of $2,352 thousand related to change in inventory reserve and the net favorable impact of $496 thousand for other adjustments.
c)	Adjustments to net income for the quarter ended September 30, 2012 include the favorable impact of $3,502 thousand related to the correction of revenue recognition, the unfavorable impact of $2,665 thousand related to increased inventory reserve, the unfavorable impact of $3,378 thousand related to accrual of understated employee benefits and the net favorable impact of $1,339 thousand for other adjustments.
d)	Adjustments to net income for the quarter ended December 31, 2012 include the unfavorable impact of $66,236 thousand related to tax matters, the unfavorable impact of $10,423 thousand related to the correction of revenue recognition and the net unfavorable impact of $1,618 thousand for other adjustments.

Subsequent_Events

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	25. Subsequent Events
	Matters Related to the Audit Committee’s Review, the Restatement of Certain of the Company’s Consolidated Financial Statements, the State of the Company’s Internal Control Over Financial Reporting and the Company’s Failure to Timely File Periodic Reports with the SEC
	Securities Class Action Complaint
	On March 12, 2014, a purported class action was filed against the Company and certain of the Company’s current and now-former officers on behalf of shareholders who purchased or acquired the Company’s securities between February 1, 2012 and March 11, 2014. On September 30, 2014, an amended complaint was filed against the Company, certain current and now-former officers of the Company, certain members of the Company’s Board of Directors, and a shareholder of the Company, alleging violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. The action, Thomas et al., v. MagnaChip Semiconductor Corp., et al., No. 3:14-CV-1160, is pending in the Northern District of California. The Court has granted the plaintiffs thirty days from the date the Company’s Annual Report on Form 10-K for the year ended December 31, 2013 (the “2013 Form 10-K”) is filed with the U.S. Securities and Exchange Commission (the “SEC”) to file and serve a further amended complaint. At this time, the Company is unable to estimate any reasonably possible loss, or range of reasonably possible losses, with respect to the matters described above.
	SEC Enforcement Staff Investigation
	In addition, in March 2014, the Company voluntarily reported to the SEC that the Audit Committee had determined that the Company incorrectly recognized revenue on certain transactions and as a result would restate its financial statements, and that the Audit Committee had commenced the Independent Investigation. Over the course of 2014, the Company voluntarily produced documents to the SEC regarding the various accounting issues identified during the Independent Investigation, and whether the Company’s hiring of an accountant from the Company’s independent registered public accounting firm impacted that accounting firm’s independence. On July 22, 2014, the Staff of the SEC’s Division of Enforcement obtained a Formal Order of Investigation. The Company will continue to cooperate with the SEC in this investigation. At this time, the Company is unable to estimate any reasonably possible loss, or range of reasonably possible losses, with respect to the matters described above.
	Late Filings and NYSE Actions
	On April 4, 2014, the Company filed a Current Report on Form 8-K with the SEC announcing that on April 2, 2014 the Company received from NYSE Regulation, Inc. (the “NYSE”) a notice of failure to satisfy a continued listing rule or standard and related monitoring. The notice informed the Company that, as a result of the failure to timely file the 2013 Form 10-K, the Company is subject to the procedures specified in Section 802.01E (SEC Annual Report Timely Filing Criteria) of the NYSE Listed Company Manual (“Section 802.01E”). Under the Section 802.01E procedures, the NYSE will monitor the status of the filing of the 2013 Form 10-K and related public disclosures for up to a six-month period from its due date. If the Company did not file the 2013 Form 10-K within six months from the filing due date, the NYSE may, in its sole discretion, allow the Company’s common stock to trade for up to an additional six months pending the filing of the 2013 Form 10-K prior to commencing suspension or delisting procedures, depending on the Company’s specific circumstances.
	On September 5, 2014, the Company made a request to the NYSE that its shares are permitted to continue to trade on the NYSE while the Company completed its restatement of the consolidated financial statements. On October 3, 2014, the Company received an extension for continued listing and trading of the Company’s common stock on the NYSE. The extension, subject to ongoing reassessment by the NYSE, provided the Company with an additional trading period until April 1, 2015, during which the Company can file its 2013 Form 10-K with the SEC. On February 12, 2015, the Company filed its 2013 Form 10-K, and simultaneously filed its Form 10-Q for each of the quarters ended March 31, 2014, June 30, 2014 and September 30, 2014. The Company believes that these filings with the SEC satisfy the NYSE continued listing requirements.

	2021 Notes indenture reporting covenant default
	As disclosed in the Company’s Form 8-K filed on June 25, 2014, the Company received a notice of default on June 20, 2014 (the “10-K and Q1 10-Q Notice of Default”) from the Trustee under the Indenture. The 10-K and Q1 10-Q Notice of Default related to the failure by the Company, pursuant to Section 4.03 of the Indenture, to file with the SEC its Annual Report on Form 10-K for the fiscal year ended December 31, 2013 and its Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2014 (the “Initial Reporting Defaults”). The Company did not cure the Initial Reporting Defaults within the applicable 60-day grace period and the Initial Reporting Defaults ripened into Events of Default. The Company elected, as the sole and exclusive remedy for the Events of Default, to pay additional interest on the Notes at a rate equal to 0.25% per annum of the principal amount of the Notes (the “Additional Interest”) for a period of 180 days following the occurrence of the Events of Default (the “Additional Interest Period”).
	On August 20, 2014, the Company received a notice of default related to its failure to file its Form 10-Q for the fiscal quarter ended June 30, 2014 (the “Q2 10-Q Notice of Default”), and on November 19, 2014, the Company received a notice of default related to its failure to file its Form 10-Q for the fiscal quarter ended September 30, 2014 (the “Q3 10-Q Notice of Default”). These defaults also ripened into Events of Default and on December 29, 2014 and January 15, 2015, respectively, the Company elected to extend the Additional Interest Period for up to 180 days following each additional Event of Default.
	Upon the filing with the SEC of this Report and expected filing of the Form 10-Qs for each of the fiscal quarters ended March 31, 2014, June 30, 2014 and September 30, 2014, the Company believes it will regain compliance with its reporting obligations under the Indenture, cure all identified covenant defaults in each of the 10-K and Q1 10-Q Notice of Default, the Q2 10-Q Notice of Default, and the Q3 10-Q Notice of Default, and cease accruing the Additional Interest on the Notes as of the filing date of 10-Q for the fiscal quarter ended September 30, 2014.
	Early termination of derivative contracts
	On September 1, 2014, the Company and the counterparty, the Goldman Sachs International bank (“GS”), mutually agreed to terminate a zero cost collar contract under termination provisions of the International Swaps and Derivatives Association (“ISDA”) agreement. In connection with this termination, the Company received $1,050 thousand for settlement proceeds from GS.
	On September 30, 2014, the Company and the counterparty, the UBS AG, Seoul Branch (“UBS”), mutually agreed to terminate a zero cost collar contract under termination provisions of the ISDA agreement. In connection with this termination, the Company received $430 thousand for settlement proceeds from UBS.
	Close of a fabrication facility
	On December 4, 2014, the Company approved a plan to close its six-inch fabrication facility in Cheongju, South Korea (the “6-inch fab”). This plan is expected to be substantially implemented over the next 12 months, and the 6-inch fab is expected to be closed by the end of 2015. The Company plans to transfer the 6-inch fab employees to the Company’s other facilities.

Business_Basis_of_Presentation1

Business, Basis of Presentation and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Business	Business
	MagnaChip Semiconductor Corporation (together with its subsidiaries, the “Company”) is a Korea-based designer and manufacturer of analog and mixed-signal semiconductor products for high-volume consumer, computer and communication applications. The Company’s business is comprised of three key business lines: Display Solutions, Power Solutions and Semiconductor Manufacturing Services. The Company’s Display Solutions products include display drivers for use in a wide range of flat panel displays and mobile multimedia devices. The Company’s Power Solutions products include discrete and integrated circuit solutions for power management in high-volume consumer, computer and communication applications. The Company’s Semiconductor Manufacturing Services provides specialty analog and mixed-signal foundry services for fabless semiconductor companies that serve the consumer, computing and wireless end markets.
Basis of Presentation	Basis of Presentation
	The consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”).
	Significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements are summarized below.
Principles of Consolidation	Principles of Consolidation
	The consolidated financial statements include the accounts of the Company including its wholly-owned subsidiaries. All intercompany transactions and balances are eliminated in consolidation.
Business Combination	Business Combination
	Pursuant to accounting guidance for business combinations (“ASC 805”), the Company (i) applies the definition of “business” and “business combination” as prescribed by the revised guidance; (ii) recognize assets acquired, liabilities assumed (including goodwill) measured at fair value at the acquisition date; (iii) recognize acquisition-related expenses in earnings; and (iv) capitalize technology and customer relationships at fair value as intangible assets.
Use of Estimates	Use of Estimates
	The preparation of financial statements in accordance with US GAAP requires management to make estimates and assumptions about future events. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities, and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, goodwill, stock based compensation, property plant and equipment, intangible assets, other long-lived assets, long-term employee benefits, contingencies liabilities, and assumptions used in the calculation of income taxes and sales incentives, among others. Although these estimates and assumptions are based on management’s best knowledge of current events and actions that the Company may undertake in the future, actual results may be significantly different from the estimates. Changes in those estimates resulting from continuing changes in the economic environment will be reflected in the financial statements in future periods.
Foreign Currency Translation	Foreign Currency Translation
	The Company has assessed in accordance with ASC 830, “Foreign Currency Matters” (“ASC 830”), the functional currency of each of its subsidiaries in Luxembourg and the Netherlands and has designated the U.S. dollar to be their respective functional currencies. The Company and its other subsidiaries are utilizing their local currencies as their functional currencies. The financial statements of the subsidiaries in functional currencies other than the U.S. dollar are translated into the U.S. dollar in accordance with ASC 830. All the assets and liabilities are translated to the U.S. dollar at the end-of-period exchange rates. Capital accounts are determined to be of a permanent nature and are therefore translated using historical exchange rates. Revenues and expenses are translated using average exchange rates for the respective periods. Foreign currency translation adjustments arising from differences in exchange rates from period to period are included in the foreign currency translation adjustment account in accumulated comprehensive income (loss) of stockholders’ equity. Gains and losses due to transactions in currencies other than the functional currency are included as a component of other income (expense) in the statement of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents
	Cash equivalents consist of highly liquid investments with an original maturity date of three months or less when purchased.
Accounts Receivable Reserves	Accounts Receivable Reserves
	An allowance for doubtful accounts is provided based on the aggregate estimated uncollectability of the Company’s accounts receivable. The Company also records an estimate for sales returns, included within accounts receivable, net, based on the historical experience of the amount of goods that will be returned and refunded or replaced. In addition, the Company also includes in accounts receivable, an allowance for additional products that may have to be provided, free of charge, to compensate customers for products that do not meet previously agreed yield criteria, the low yield compensation reserve.
Sales of Accounts Receivable	Sales of Accounts Receivable
	The Company accounts for transfers of financial assets under ASC 860, “Transfers and Servicing,” as either sales or financings. Transfers of financial assets that result in sales accounting are those in which (1) the transfer legally isolates the transferred assets from the transferor, (2) the transferee has the right to pledge or exchange the transferred assets and no condition both constraints the transferee’s right to pledge or exchange the assets and provides more than a trivial benefit to the transferor, and (3) the transferor does not maintain effective control over the transferred assets. If the transfer does not meet these criteria, the transfer is accounted for as a financing. Financial assets that are treated as sales are removed from the Company’s accounts with any realized gain or loss reflected in earning during the period of sale.
Inventories	Inventories
	Inventories are stated at the lower of cost or market, using the average cost method, which approximates the first in, first out method (“FIFO”). If net realizable value is less than cost at the balance sheet date, the carrying amount is reduced to the realizable value, and the difference is recognized as a loss on valuation of inventories within cost of sales. Inventory reserves are established when conditions indicate that the net realizable value is less than costs due to physical deterioration, obsolescence, changes in price levels, or other causes based on individual facts and circumstances. Reserves are also established for excess inventory based on inventory levels in excess of six months of projected demand for each specific product.
	In addition, as prescribed in ASC 330, “Inventory,” the cost of inventories is determined based on the normal capacity of each fabrication facility. In case the capacity utilization is lower than a certain level that management believes to be normal, the fixed overhead costs per production unit which exceeds those under normal capacity are charged to cost of sales rather than capitalized as inventories.
Property, Plant and Equipment	Property, Plant and Equipment
	Property, plant and equipment are stated at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets as set forth below.


	Buildings	30 - 40 years
	Building related structures	10 - 20 years
	Machinery and equipment	10 - 12 years
	Vehicles and others	5 years
	Routine maintenance and repairs are charged to expense as incurred. Expenditures that enhance the value or significantly extend the useful lives of the related assets are capitalized.
	Prior to July 1, 2011, the Company depreciated machinery and measurement equipment using the straight-line method over 5 to 10 years. However, based on an evaluation of the appropriateness of depreciable lives including a review of historical usage and a change in its strategic business plan, the Company determined that machinery and measurement equipment have a longer life than previously estimated. As a result, the Company changed the estimate of depreciable lives for machinery and measurement equipment to 10 to 12 years. The purpose of this change was to more accurately reflect the productive life of these assets. In accordance with ASC 250-10-45, “Accounting Changes and Error Corrections,” the change in life has been accounted for as a change in accounting estimate on a prospective basis from July 1, 2011. As a result of the change in the estimated life of machinery and measurement equipment, cost of sales was $4.8 million lower, net loss was $5.2 million higher and net loss per diluted share was $0.13 higher for the year ended December 31, 2011.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets
	The Company reviews property, plant and equipment and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable in accordance with ASC 360, “Property, Plant and Equipment” (“ASC 360”). Recoverability is measured by comparing its carrying amount with the future net undiscounted cash flows the assets are expected to generate. If such assets are considered to be impaired, the impairment is measured as the difference between the carrying amount of the assets and the fair value of assets using the present value of the future net cash flows generated by the respective long-lived assets.
Restructuring Charges	Restructuring Charges
	The Company recognizes restructuring charges in accordance with ASC 420, “Exit or Disposal Cost Obligations” (“ASC 420”). Certain costs and expenses related to exit or disposal activities are recorded as restructuring charges when liabilities for those costs and expenses are incurred.
Lease Transactions	Lease Transactions
	The Company accounts for lease transactions as either operating leases or capital leases, depending on the terms of the underlying lease agreements. Machinery and equipment acquired under capital lease agreements are recorded at the lower of the present value of future minimum lease payments and estimated fair value of leased property and depreciated using the straight-line method over their estimated useful lives. In addition, the aggregate lease payments are recorded as capital lease obligations, net of unaccrued interest. Interest is amortized over the lease period using the effective interest rate method. Leases that do not qualify as capital leases are classified as operating leases, and the related rental payments are expensed on a straight-line basis over the shorter of the estimated useful lives of the leased property and the lease term.
Software	Software
	The Company capitalizes certain external costs that are incurred to purchase and implement internal-use computer software. Direct costs relating to the development of software for internal use are capitalized after technological feasibility has been established, in accordance with ASC 350, “Intangibles-Goodwill and Other” (“ASC 350”). Depreciation is recorded on a straight-line basis over the software’s estimated useful life, which is usually five years.
Intangible Assets	Intangible Assets
	Intangible assets other than intellectual property include technology and customer relationships which are amortized on a straight-line basis over periods ranging from one to five years. Intellectual property assets acquired represent rights under patents, trademarks and property use rights and are amortized over their respective periods of benefit, ranging up to ten years, on a straight-line basis.
Goodwill and Acquired Intangible Assets	Goodwill and Acquired Intangible Assets
	The Company records goodwill when the purchase price of an acquisition exceeds the fair value of the net tangible and intangible assets as of the date of acquisition. Goodwill is subject to impairment testing using a two-step process after considering a qualitative assessment. The first step of the goodwill impairment test is to identify potential impairment by comparing the fair value of the reporting unit with its carrying amount, including goodwill. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is considered not impaired and the second step of the impairment test is not required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is performed to measure the amount of the impairment loss, if any. The second step of the goodwill impairment test compares the implied fair value (i.e., the fair value of reporting unit less the fair value of the unit’s assets and liabilities, including identifiable intangible assets) of the reporting unit’s goodwill with the carrying amount of that goodwill. If the carrying value of goodwill exceeds its implied fair value, the excess is required to be recorded as an impairment charge in earnings. The Company performs its annual goodwill impairment analysis during the fourth quarter. Goodwill must be tested between annual tests if events or changes in circumstances indicate that the asset might be impaired. The Company reviews changes in the business climate, changes in market capitalization, legal factors, operating performance indicators and competition, among other factors and their potential impact on the Company’s fair value determination.
Fair Value Disclosures of Financial Instruments	Fair Value Disclosures of Financial Instruments
	The Company follows ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”) for measurement and disclosures about fair value of its financial instruments. ASC 820 establishes a framework for measuring fair value in US GAAP, and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, ASC 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by ASC 820 are:
	Level 1—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.
	Level 2—Inputs (other than quoted market prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life.
	Level 3—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model. Valuation of instruments includes unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.
	As defined by ASC 820, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced or liquidation sale, which was further clarified as the price that would be received to sell an asset or paid to transfer a liability (“an exit price”) in an orderly transaction between market participants at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, other receivables, accounts payable and other accounts payable approximate their fair values because of the short maturity of these instruments.
Accrued Severance Benefits	Accrued Severance Benefits
	The majority of accrued severance benefits is for employees in the Company’s Korean subsidiary, MagnaChip Semiconductor Ltd. Pursuant to the Employee Retirement Benefit Security Act of Korea, eligible employees and executive officers with one or more years of service are entitled to severance benefits upon the termination of their employment based on their length of service and rate of pay. As of December 31, 2013, 98% of all employees of the Company were eligible for severance benefits.
	Accrued severance benefits are funded through a group severance insurance plan. The amounts funded under this insurance plan are classified as a reduction of the accrued severance benefits. Subsequent accruals are to be funded at the discretion of the Company.
	In accordance with the National Pension Act of the Republic of Korea, a certain portion of accrued severance benefits is deposited with the National Pension Fund and deducted from the accrued severance benefits. The contributed amount is paid to employees from the National Pension Fund upon their retirement.
Revenue Recognition	Revenue Recognition
	Revenue is recognized when there is persuasive evidence of an arrangement, the price to the buyer is fixed or determinable, delivery has occurred and collectability of the sales price is reasonably assured. Revenue from the sale of products is recognized when title and risk of loss transfers to the customer, which is generally when the product is shipped to or accepted by the customer depending on the terms of the arrangement.
	A portion of the Company’s sales are made through distributors for which revenue recognition criteria are usually met when the product is shipped to or accepted by the distributors, consistent with the principles described above. However, the risk of loss may not pass upon shipment of products to the distributors due to a variety of reasons, including the nature of the business arrangement with the distributors. For example, the financial condition of a distributor may indicate that payments by the distributor to the Company are contingent on resale of products to an end customer. In this situation, the Company defers recognition of revenue and cost of revenue on transactions with such distributor until the Company is informed by the distributor that the product has been resold to the end customer.
	In accordance with revenue recognition guidance, any tax assessed by a governmental authority that is directly imposed on a revenue-producing transaction between a seller and a customer is presented in the statements of operations on a net basis (excluded from revenues).
	The Company provides a warranty, under which customers can return defective products. The Company estimates the costs related to those defective product returns and records them as a component of cost of sales.
	In addition, the Company offers sales returns (other than those that relate to defective products under warranty), yield provisions, cash discounts for early payments and certain allowances to its customers, including distributors. The Company records reserves for those returns, discounts and allowances as a deduction from sales, based on historical experience and other quantitative and qualitative factors.
	All amounts billed to a customer related to shipping and handling are classified as sales while all costs incurred by the Company for shipping and handling are classified as selling, general and administrative expenses. The amounts charged to selling, general and administrative expenses were $2,850 thousand, $3,057 thousand, and $2,408 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.
Derivative Financial Instruments	Derivative Financial Instruments
	The Company applies the provisions of ASC 815, “Derivatives and Hedging” (“ASC 815”). This Statement requires the recognition of all derivative instruments as either assets or liabilities measured at fair value.
	Under the provisions of ASC 815, the Company may designate a derivative instrument as hedging the exposure to variability in expected future cash flows that are attributable to a particular risk (a “cash flow hedge”) or hedging the exposure to changes in the fair value of an asset or a liability (a “fair value hedge”). Special accounting for qualifying hedges allows the effective portion of a derivative instrument’s gains and losses to offset related results on the hedged item in the consolidated statements of operations and requires that a company formally document, designate and assess the effectiveness of the transactions that receive hedge accounting treatment. Both at the inception of a hedge and on an ongoing basis, a hedge must be expected to be highly effective in achieving offsetting changes in cash flows or fair value attributable to the underlying risk being hedged. If the Company determines that a derivative instrument is no longer highly effective as a hedge, it discontinues hedge accounting prospectively and future changes in the fair value of the derivative are recognized in current earnings. The Company assesses hedge effectiveness at the end of each quarter.
	In accordance with ASC 815, changes in the fair value of derivative instruments that are cash flow hedges are recognized in accumulated other comprehensive income (loss) and reclassified into earnings in the period in which the hedged item affects earnings. Ineffective portions of a derivative instrument’s change in fair value are immediately recognized in earnings. Derivative instruments that do not qualify, or cease to qualify, as hedges must be adjusted to fair value and the adjustments are recorded through net income (loss).
	The cash flows from derivative instruments receiving hedge accounting treatment are classified in the same categories as the hedged items in the consolidated statements of cash flows.
Advertising	Advertising
	The Company expenses advertising costs as incurred. Advertising expense was approximately $161 thousand, $142 thousand and $148 thousand for the years ended December 31, 2013, 2012 and 2011, respectively.
Product Warranties	Product Warranties
	The Company records, in other current liabilities, warranty liabilities for the estimated costs that may be incurred under its basic limited warranty. The standard limited warranty period is one year for the majority of products. This warranty covers defective products, and related liabilities are accrued when product revenues are recognized. Factors that affect the Company’s warranty liability include historical and anticipated rates of warranty claims and repair or replacement costs per claim to satisfy the Company’s warranty obligation. As these factors are impacted by actual experience and future expectations, the Company periodically assesses the adequacy of its recorded warranty liabilities and adjusts the amounts when necessary.
Research and Development	Research and Development
	Research and development costs are expensed as incurred and include wafers, masks, employee expenses, contractor fees, building costs, utilities and administrative expenses. Acquired in-process research and development, or IPR&D, assets are considered indefinite-lived intangible assets and are not subject to amortization. An IPR&D asset must be tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset might be impaired. The impairment test consists of a comparison of the fair value of the IPR&D asset with its carrying amount. If the carrying amount of the IPR&D asset exceeds its fair value, an impairment loss must be recognized in an amount equal to that excess. After an impairment loss is recognized, the adjusted carrying amount of the IPR&D asset will be its new accounting basis. Subsequent reversal of a previously recognized impairment loss is prohibited. The initial determination and subsequent evaluation for impairment of the IPR&D asset requires management to make significant judgments and estimates. Once the IPR&D projects have been completed, the useful life of the IPR&D asset is determined and amortized accordingly.
Licensed Patents and Technologies	Licensed Patents and Technologies
	The Company has entered into a number of royalty agreements to license patents and technology used in the design of its products. The Company carries two types of royalties: lump-sum and running basis. Lump-sum royalties which require initial payments, usually paid in installments, represent a non-refundable commitment, such that the total present value of these payments is recorded as a prepaid expense and a liability upon execution of the agreements and the costs are amortized over the contract period using the straight-line method and charged to research and development expenses in the consolidated statements of operations.
	Running royalties are paid based on the revenue of related products sold by the Company.
Stock-Based Compensation	Stock-Based Compensation
	The Company follows the provisions of ASC 718, “Compensation-Stock Compensation” (“ASC 718”). Under ASC 718, stock-based compensation cost is measured at the grant date, based on the fair value of the award, and is recognized as expense over the requisite service period. As permitted under ASC 718, the Company elected to recognize compensation expense for all options with graded vesting based on the graded attribution method.
	The Company uses the Black-Scholes option-pricing model to measure the grant-date-fair-value of options. The Black-Scholes model requires certain assumptions to determine an option’s fair value, including expected term, risk free interest, expected volatility and fair value of underlying common share. The expected term of each option grant was based on employees’ expected exercises and post-vesting employment termination behavior and the risk free interest rate was based on the U.S. Treasury yield curve for the period corresponding with the expected term at the time of grant. The expected volatility was estimated using historical volatility of share prices of similar public entities. No dividends were assumed for this calculation of option value.
Earnings per Share	Earnings per Share
	In accordance with ASC 260, “Earnings Per Share” (“ASC 260”), the Company computes basic earnings per share by dividing net income (loss) available to common stockholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflect the dilution of potential common stock outstanding during the period. In determining the hypothetical shares repurchased, the Company uses the average share price for the period.
Income Taxes	Income Taxes
	Prior to its conversion to a corporation, MagnaChip Semiconductor LLC elected to be treated as a partnership for U.S. federal income tax purposes and therefore was not subject to income taxes on its income. Taxes on its income were the responsibility of the individual equity owners of MagnaChip Semiconductor LLC. MagnaChip Semiconductor Corporation became a taxable entity according to the corporate conversion in March 2011. The Company operates a number of subsidiaries that are subject to local income taxes in those territories.
	The Company accounts for income taxes in accordance with ASC 740, “Income Taxes” (“ASC 740”). ASC 740 requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in a company’s financial statements or tax returns. Under this method, deferred tax assets and liabilities are determined based upon the difference between the financial statement carrying amounts and the tax bases of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse. Valuation allowances are established when it is necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable for the period and the change during the period in deferred tax assets and liabilities.

	The Company recognizes and measures uncertain tax positions taken or expected to be taken in a tax return utilizing a two-step process. In the first step, recognition, the Company determines whether it is more-likely-than-not that a tax position will be sustained upon examination, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The second step addresses measurement of a tax position that meets the more-likely-than-not criteria. The tax position is measured at the largest amount of benefit that has a likelihood of greater than 50 percent of being realized upon ultimate settlement.
Concentration of Credit Risk	Concentration of Credit Risk
	The Company performs periodic credit evaluations of its customers’ financial condition and generally does not require collateral for customers on accounts receivable. The Company maintains reserves for potential credit losses, which are periodically reviewed.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	In June 2014, the FASB issued Accounting Standards Update No. 2014-11, “Transfers and Servicing (Topic 860): Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures” (“ASU 2014-11”). The guidance in this update changes the accounting for repurchase-to-maturity transactions and repurchasing financing arrangements. It also requires enhanced disclosures about repurchase agreements and other similar transactions. The accounting changes in this update are effective for public companies for the first interim or annual period beginning after December 15, 2014. In addition, for public companies, the disclosure for certain transactions accounted for as a sale is effective for the first interim or annual period beginning on or after December 15, 2014, and the disclosure for transactions accounted for as secured borrowings is required to be presented for annual periods beginning after December 15, 2014, and interim periods beginning after March 15, 2015. Early application is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-11 on its consolidated financial statements.
	In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early adoption is not permitted. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial statements.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, “Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). The adoption of ASU 2013-11 will require an unrecognized tax benefit, or a portion of an unrecognized tax benefit to be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, unless an exception applies. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2013. The adoption of this standard did not have a material impact on the Company’s consolidated financial statements.

	In February 2013, the FASB issued Accounting Standards Update No. 2013-02, “Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income” (“ASU 2013-02”), which requires an entity to provide information about the amounts reclassified out of accumulated other comprehensive income by component. In addition, ASU 2013-02 requires an entity to present, either on the face of the income statement or in the notes to financial statements, significant amounts reclassified out of accumulated other comprehensive income by the respective line items of net income but only if the amount reclassified is required under US GAAP to be reclassified to net income in its entirety in the same reporting period. For other amounts, an entity is required to cross-reference to other disclosures required under US GAAP that provide additional detail about those amounts. The update does not change the current requirements for reporting net income or other comprehensive income in financial statements and is effective prospectively for reporting periods beginning after December 15, 2012. The Company’s adoption of ASU 2013-02 did not have a material impact on its consolidated financial statements.

Business_Basis_of_Presentation2

Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]
Estimated Useful Lives of Assets	Depreciation is computed using the straight-line method over the estimated useful lives of the assets as set forth below.


	Buildings	30 - 40 years
	Building related structures	10 - 20 years
	Machinery and equipment	10 - 12 years
	Vehicles and others	5 years

Restatement_of_Consolidated_Fi1

Restatement of Consolidated Financial Statements (Tables)	12 Months Ended
Restatement of Consolidated Financial Statements (Tables)	Dec. 31, 2013
Accounting Changes and Error Corrections [Abstract]
Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Statements	The nature of the restatement adjustments and the impact of the adjustments to the year ended December 31, 2012 are shown in the following table:


			Year Ended December 31, 2012
							Restatement Adjustments
			As Previously				Revenue				Inventory				Understated				Settlement				Tax Matters				Account				Cost				Other				Total			As
			Reported				Recognition				Reserves				Employee				Obligations								Classification				Center				Adjustments				Adjustments			Restated
															Benefits																Allocation
	Net sales		$	819,592			$	(11,400	)		$	—			$	—			$	1,364			$	—			$	(2,220	)		$	—			$	—			$	(12,256	)	$	807,336
	Cost of sales			556,091				(1,301	)			7,810				833				485				—				2,651				(3,231	)			751				7,998			564,089

	Gross profit			263,501				(10,099	)			(7,810	)			(833	)			879				—				(4,871	)			3,231				(751	)			(20,254	)		243,247

	Selling, general and administrative expenses			78,971				(530	)			—				121				—				773				—				3,286				56				3,706			82,677
	Research and development expenses			78,723				—				—				137				—				—				(2,651	)			(55	)			101				(2,468	)		76,255

	Operating income			105,807				(9,569	)			(7,810	)			(1,091	)			879				(773	)			(2,220	)			—				(908	)			(21,492	)		84,315

	Other income (expenses)
	Interest expense, net			(22,600	)			—				—				—				—				—				—				—				—				—			(22,600	)
	Foreign currency gain, net			55,961				1,281				—				—				—				(3	)			—				—				41				1,319			57,280
	Others			2,119				(449	)			—				—				—				—				2,220				—				—				1,771			3,890

				35,480				832				—				—				—				(3	)			2,220				—				41				3,090			38,570

	Income before income taxes			141,287				(8,737	)			(7,810	)			(1,091	)			879				(776	)			—				—				(867	)			(18,402	)		122,885

	Income tax expenses (benefits)			(52,014	)			—				—				—				—				64,861				—				—				—				64,861			12,847

	Net income		$	193,301			$	(8,737	)		$	(7,810	)		$	(1,091	)		$	879			$	(65,637	)		$	—			$	—			$	(867	)		$	(83,263	)	$	110,038

	Earnings per common share—
	Basic		$	5.29																																						$	3.01
	Diluted		$	5.16																																						$	2.93

	Weighted average number of shares—
	Basic			36,567,684																																							36,567,684
	Diluted			37,496,965																																							37,533,391


	The nature of the restatement adjustments and the impact of the adjustments to the year ended December 31, 2011 are shown in the following table:


			Year Ended December 31, 2011
							Restatement Adjustments
			As Previously				Revenue				Inventory				Understated				Settlement				Tax Matters				Account				Other				Total				As
			Reported				Recognition				Reserves				Employee				Obligations								Classification				Adjustments				Adjustments				Restated
															Benefits
	Net sales		$	772,831			$	(27,539	)		$	—			$	—			$	—			$	—			$	(2,162	)		$	—			$	(29,701	)		$	743,130
	Cost of sales			538,515				(10,104	)			10,075				1,740				2,116				—				707				547				5,081				543,596

	Gross profit			234,316				(17,435	)			(10,075	)			(1,740	)			(2,116	)			—				(2,869	)			(547	)			(34,782	)			199,534

	Selling, general and administrative expenses			68,367				(378	)			—				323				—				1,223				497				191				1,856				70,223
	Research and development expenses			76,767				—				—				409				—				—				(707	)			120				(178	)			76,589
	Restructuring and impairment charges			4,096				—				—				—				—				—				(497	)			—				(497	)			3,599
	Special expense for IPO incentive			12,146				—				—				—				—				—				—				—				—				12,146

	Operating income			72,940				(17,057	)			(10,075	)			(2,472	)			(2,116	)			(1,223	)			(2,162	)			(858	)			(35,963	)			36,977

	Other expenses
	Interest expense, net			(24,984	)			—				—				—				—				—				—				—				—				(24,984	)
	Foreign currency loss, net			(11,633	)			121				—				—				—				—				—				164				285				(11,348	)
	Loss on early extinguishment of senior notes			(5,459	)			—				—				—				—				—				—				—				—				(5,459	)
Others			(1,052	)			518				—				—				—				—				2,162				—				2,680				1,628

			(43,128	)			639				—				—				—				—				2,162				164				2,965				(40,163	)

Income (loss) before income taxes			29,812				(16,418	)			(10,075	)			(2,472	)			(2,116	)			(1,223	)			—				(694	)			(32,998	)			(3,186	)

Income tax expenses			8,019				—				—				—				—				96				—				—				96				8,115

Net income (loss)		$	21,793			$	(16,418	)		$	(10,075	)		$	(2,472	)		$	(2,116	)		$	(1,319	)		$	—			$	(694	)		$	(33,094	)		$	(11,301	)

Earnings (loss) per common share—
Basic		$	0.56																																			$	(0.29	)
Diluted		$	0.55																																			$	(0.29	)

Weighted average number of shares—
Basic			38,775,642																																				38,775,642
Diluted			39,774,898																																				38,775,642


The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated balance sheet as of December 31, 2012:


		As of December 31, 2012
						Restatement Adjustments
		As Previously				Revenue				Inventory				Understated				Settlement				Tax Matters				Account				Other				Total				As
		Reported				Recognition				Reserves				Employee				Obligations								Classification				Adjustments				Adjustments				Restated
														Benefits

Assets
Current assets
Cash and cash equivalents		$	182,238			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	182,238
Restricted cash			133				—				—				—				—				—				—				—				—				133
Accounts receivable, net			143,331				(37,217	)			—				—				—				—				(131	)			—				(37,348	)			105,983
Inventories, net			89,363				11,787				(18,917	)			—				—				—				—				151				(6,979	)			82,384
Other receivables			1,429				—				—				—				—				—				131				—				131				1,560
Prepaid expenses			7,884				—				—				—				—				—				—				—				—				7,884
Current deferred income tax assets			22,768				—				—				—				—				(20,980	)			—				—				(20,980	)			1,788
Other current assets			9,680				—				—				—				—				—				—				944				944				10,624

Total current assets			456,826				(25,430	)			(18,917	)			—				—				(20,980	)			—				1,095				(64,232	)			392,594

Property, plant and equipment, net			238,256				—				—				—				—				—				—				(864	)			(864	)			237,392
Intangible assets, net			15,260				—				—				—				—				—				—				—				—				15,260
Long-term prepaid expenses			18,048				—				—				—				—				—				—				—				—				18,048
Deferred income tax assets			46,710				—				—				—				—				(44,124	)			—				—				(44,124	)			2,586
Other non-current assets			14,866				—				—				—				—				—				—				—				—				14,866

Total assets		$	789,966			$	(25,430	)		$	(18,917	)		$	—			$	—			$	(65,104	)		$	—			$	231			$	(109,220	)		$	680,746

Current liabilities
Accounts payable		$	79,236			$	—			$	—			$	—			$	—			$	—			$	—			$	129			$	129			$	79,365
Other accounts payable			15,600				—				—				—				—				—				—				1,159				1,159				16,759
Accrued expenses			43,486				—				—				—				1,322				2,111				—				456				3,889				47,375
Derivative liabilities			—				—				—				—				—				—				—				944				944				944
Other current liabilities			9,973				(636	)			—				—				—				207				—				—				(429	)			9,544

Total current liabilities			148,295				(636	)			—				—				1,322				2,318				—				2,688				5,692				153,987

Long-term borrowings, net			201,653				—				—				—				—				—				—				—				—				201,653
Accrued severance benefits, net			112,446				—				—				2,412				—				—				—				—				2,412				114,858
Other non-current liabilities			17,263				—				—				2,615				—				—				—				(1,159	)			1,456				18,719

Total liabilities			479,657				(636	)			—				5,027				1,322				2,318				—				1,529				9,560				489,217

Commitments and contingencies (Note 20)
Stockholders’ equity
Common stock			396				—				—				—				—				—				—				—				—				396
Additional paid-in capital			101,885				—				—				—				—				—				—				524				524				102,409
Retained earnings			287,251				(24,061	)			(18,253	)			(4,740	)			(1,307	)			(66,993	)			—				(1,805	)			(117,159	)			170,092
Treasury stock			(39,918	)			—				—				—				—				—				—				—				—				(39,918	)
Accumulated other comprehensive loss			(39,305	)			(733	)			(664	)			(287	)			(15	)			(429	)			—				(17	)			(2,145	)			(41,450	)

Total stockholders’ equity			310,309				(24,794	)			(18,917	)			(5,027	)			(1,322	)			(67,422	)			—				(1,298	)			(118,780	)			191,529

Total liabilities and stockholders’ equity		$	789,966			$	(25,430	)		$	(18,917	)		$	—			$	—			$	(65,104	)		$	—			$	231			$	(109,220	)		$	680,746



The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated balance sheet as of December 31, 2011:


		As of December 31, 2011
						Restatement Adjustments
		As Previously				Revenue				Inventory				Understated				Settlement				Tax				Account				Other				Total				As
		Reported				Recognition				Reserves				Employee				Obligations				Matters				Classification				Adjustments				Adjustments				Restated
														Benefits

Assets
Current assets
Cash and cash equivalents		$	162,111			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	—			$	162,111
Restricted cash			6,830				—				—				—				—				—				—				—				—				6,830
Accounts receivable, net			125,922				(23,055	)			—				—				—				—				(245	)			—				(23,300	)			102,622
Inventories, net			62,836				10,221				(10,049	)			—				—				—				—				(325	)			(153	)			62,683
Other receivables			256				—				—				—				—				—				245				8				253				509
Prepaid expenses			6,032				—				—				—				—				—				—				—				—				6,032
Current deferred income tax assets			3,406				—				—				—				—				(1,330	)			—				—				(1,330	)			2,076
Other current assets			12,503				—				—				—				—				(32	)			—				—				(32	)			12,471

Total current assets			379,896				(12,834	)			(10,049	)			—				—				(1,362	)			—				(317	)			(24,562	)			355,334

Property, plant and equipment, net			182,663				—				—				—				—				—				—				—				—				182,663
Intangible assets, net			16,787				—				—				—				—				—				—				—				—				16,787
Long-term prepaid expenses			4,790				—				—				—				—				—				—				—				—				4,790
Deferred income tax assets			3,537				—				—				—				—				1,233				—				—				1,233				4,770
Other non-current assets			15,002				—				—				—				—				—				—				—				—				15,002

Total assets		$	602,675			$	(12,834	)		$	(10,049	)		$	—			$	—			$	(129	)		$	—			$	(317	)			(23,329	)		$	579,346

Current liabilities
Accounts payable		$	77,848			$	—			$	—			$	—			$	—			$	—			$	—			$	32			$	32			$	77,880
Other accounts payable			13,452				—				—				—				—				—				—				—				—				13,452
Accrued expenses			31,723				—				—				—				2,100				1,216				—				430				3,746				35,469
Current portion of capital lease obligation			2,852				—				—				—				—				—				—				—				—				2,852
Derivative liabilities			9,757				—				—				—				—				—				—				—				—				9,757
Other current liabilities			2,007				1,918				—				—				—				(32	)			—				—				1,886				3,893

Total current liabilities			137,639				1,918				—				—				2,100				1,184				—				462				5,664				143,303

Long-term borrowings, net			201,389				—				—				—				—				—				—				—				—				201,389
Accrued severance benefits, net			90,755				—				—				1,677				—				—				—				—				1,677				92,432
Other non-current liabilities			6,222				—				—				1,828				—				—				—				—				1,828				8,050

Total liabilities			436,005				1,918				—				3,505				2,100				1,184				—				462				9,169				445,174

Commitments and contingencies (Note 20)
Stockholders’ equity
Common stock			394				—				—				—				—				—				—				—				—				394
Additional paid-in capital			98,929				—				—				—				—				—				—				131				131				99,060
Retained earnings			93,950				(15,583	)			(10,133	)			(3,830	)			(2,116	)			(1,319	)			—				(915	)			(33,896	)			60,054
Treasury stock			(11,793	)			—				—				—				—				—				—				—				—				(11,793	)
Accumulated other comprehensive loss			(14,810	)			831				84				325				16				6				—				5				1,267				(13,543	)

Total stockholders’ equity			166,670				(14,752	)			(10,049	)			(3,505	)			(2,100	)			(1,313	)			—				(779	)			(32,498	)			134,172

Total liabilities and stockholders’ equity		$	602,675			$	(12,834	)		$	(10,049	)		$	—			$	—			$	(129	)		$	—			$	(317	)		$	(23,329	)		$	579,346


Statement of Cash Flows
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statements of cash flows for the years ended December 31, 2012 and 2011:


		Year Ended December 31, 2012												Year Ended December 31, 2011
		As Previously				Restatement				As				Previously				Restatement				As
		Reported				Adjustments				Restated				Reported				Adjustments				Restated
Cash flows from operating activities
Net income (loss)		$	193,301			$	(83,263	)		$	110,038			$	21,793			$	(33,094	)		$	(11,301	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization			32,390				(324	)			32,066				51,224				—				51,224
Provision for severance benefits			20,937				593				21,530				14,698				1,783				16,481
Amortization of debt issuance costs and original issue discount			1,009				—				1,009				970				—				970
Loss (gain) on foreign currency translation, net			(63,567	)			(1,319	)			(64,886	)			15,140				(305	)			14,835
Restructuring and impairment charges			—				—				—				2,499				—				2,499
Stock-based compensation			1,996				393				2,389				2,085				131				2,216
Loss on early extinguishment of senior notes			—				—				—				5,459				—				5,459
Other			(615	)			(48	)			(663	)			1,585				(135	)			1,450
Changes in operating assets and liabilities
Accounts receivable			(7,534	)			13,292				5,758				(6,234	)			25,431				19,197
Inventories, net			(19,066	)			6,571				(12,495	)			4,274				85				4,359
Other receivables			(458	)			121				(337	)			2,657				(254	)			2,403
Other current assets			10,944				(109	)			10,835				(5,081	)			(12	)			(5,093	)
Deferred tax assets			(62,743	)			64,657				1,914				1,412				97				1,509
Accounts payable			(1,838	)			101				(1,737	)			18,084				60				18,144
Other accounts payable			(9,185	)			(1,822	)			(11,007	)			(6,891	)			(1,061	)			(7,952	)
Accrued expenses			24,412				(108	)			24,304				(5,577	)			3,909				(1,668	)
Other current liabilities			11,857				(2,360	)			9,497				(3,050	)			1,899				(1,151	)
Other non-current liabilities			(3,956	)			627				(3,329	)			326				511				837
Payment of severance benefits			(6,997	)			—				(6,997	)			(10,478	)			—				(10,478	)
Other			216				1				217				(364	)			1				(363	)

Net cash provided by operating activities			121,103				(2,997	)			118,106				104,531				(954	)			103,577

Cash flows from investing activities
Decrease in restricted cash			13,021				—				13,021				6,410				—				6,410
Increase in restricted cash			(6,238	)			—				(6,238	)			(13,609	)			—				(13,609	)
Proceeds from disposal of plant, property and equipment			937				—				937				219				—				219
Purchase of property, plant and equipment			(61,522	)			2,984				(58,538	)			(48,173	)			1,060				(47,113	)
Payment for intellectual property registration			(882	)			—				(882	)			(696	)			—				(696	)
Payment for purchase of Dawin, net of cash acquired			(8,642	)			—				(8,642	)			—				—				—
Collection of guarantee deposits			81				—				81				1,544				—				1,544
Payment of guarantee deposits			(320	)			—				(320	)			(2,482	)			—				(2,482	)
Other			37				—				37				(371	)			—				(371	)

Net cash used in investing activities			(63,528	)			2,984				(60,544	)			(57,158	)			1,060				(56,098	)

Cash flows from financing activities
Proceeds from issuance of common stock			962				—				962				9,336				—				9,336
Repurchase of senior notes			—				—				—				(50,307	)			—				(50,307	)
Repayment of obligations under capital lease			(2,968	)			—				(2,968	)			(6,312	)			—				(6,312	)
Acquisition of treasury stock			(28,125	)			—				(28,125	)			(11,793	)			—				(11,793	)

Net cash used in financing activities			(30,131	)			—				(30,131	)			(59,076	)			—				(59,076	)
Effect of exchange rates on cash and cash equivalents			(7,317	)			13				(7,304	)			1,642				(106	)			1,536

Net increase (decrease) in cash and cash equivalents			20,127				—				20,127				(10,061	)			—				(10,061	)

Cash and cash equivalents
Beginning of the period			162,111				—				162,111				172,172				—				172,172

End of the period		$	182,238				—			$	182,238			$	162,111				—			$	162,111

Supplemental cash flow information
Cash paid for interest		$	21,955				—			$	21,955			$	24,722				—			$	24,722

Cash paid (refunded) for income taxes		$	(609	)			—			$	(609	)		$	1,954				—			$	1,954

Non-cash investing and financing activities
Property, plant and equipment additions in other accounts payable		$	—			$	2,989			$	2,989			$	—			$	1,052			$	1,052
Deferred offering costs reclassified as reduction of additional paid-in capital		$	—			$	—			$	—			$	7,194			$	46			$	7,240


Comprehensive Income
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated statements of comprehensive income for the years ended December 31, 2012 and 2011:


		Year Ended								Year Ended
		December 31, 2012								December 31, 2011
		As Previously				As				As Previously				As
		Reported				Restated				Reported				Restated

Net income (loss)		$	193,301			$	110,038			$	21,793			$	(11,301	)
Other comprehensive income (loss)
Foreign currency translation adjustments			(34,325	)			(37,737	)			7,105				8,373
Derivative adjustments
Fair valuation of derivatives			4,788				5,237				(5,041	)			(5,559	)
Reclassification adjustment for loss (gain) loss on derivatives included in net income (loss)			5,057				4,608				(11,496	)			(10,979	)
Unrealized loss on investments			(15	)			(15	)			(103	)			(103	)

Total comprehensive income (loss)		$	168,806			$	82,131			$	12,258			$	(19,569	)

Cumulative Restatement Adjustments to Previously Reported Beginning retained earnings
The following table presents the impact of the restatement adjustments on the Company’s previously reported consolidated retained earnings at January 1, 2011:


Retained earnings at January 1, 2011—As Previously Reported		$	72,157

Adjustments:
Understated Employee Benefits			(1,358	)
Other Revenue Recognition—Non-recurring Engineering			835
Accrued Liabilities			(221	)
Inventory Reserves			(58	)

Total adjustments			(802	)

Retained earnings at January 1, 2011—As Restated		$	71,355

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	12 Months Ended
Fair Value Measurements (Tables)	Dec. 31, 2013
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	The following table represents the Company’s assets measured at fair value on a recurring basis as of December 31, 2013 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2013		Measurement		Active Markets		Other		Unobservable
				December 31, 2013		for Identical		Observable		Inputs
						Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	1,236	$	1,236	$	1,236	$	—	$	—
	Derivative assets (other current assets)		4,912		4,912		—		4,912		—
	The following table represents the Company’s assets measured at fair value on a recurring basis as of December 31, 2012 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2012		Measurement		Active Markets		Other		Unobservable
		(As Restated)		December 31, 2012		for Identical		Observable		Inputs
				(As Restated)		Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	601	$	601	$	601	$	—	$	—
	Derivative assets (other current assets)		1,458		1,458		—		1,458		—

	Liabilities:
	Derivative liabilities		944		944		—		944		—
	The following table represents the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2011 and the basis for that measurement:


		Carrying Value		Fair Value		Quoted Prices in		Significant		Significant
		December 31, 2011		Measurement		Active Markets		Other		Unobservable
		(As Restated)		December 31, 2011		for Identical		Observable		Inputs
				(As Restated)		Asset (Level 1)		Inputs		(Level 3)
								(Level 2)
	Assets:
	Available-for-sale securities (other non-current assets)	$	572	$	572	$	572	$	—	$	—

	Liabilities:
	Derivative liabilities		9,757		9,757		—		9,757	$	—
Schedule of Fair Value of Long-term Borrowings	Fair Value of Long-term Borrowings


		December 31, 2013				December 31, 2012				December 31, 2011
		December 31, 2013				(As Restated)				(As Restated)
		Carrying		Fair		Carrying		Fair		Carrying		Fair
		Value		Value		Value		Value		Value		Value
	Long-term Borrowings:
	10.5% senior notes due April 2018 (Level 2)	$	—	$	—	$	201,653	$	229,152	$	201,389	$	214,894
	6.625% senior notes due July 2021 (Level 2)	$	223,923	$	229,500	$	—	$	—	$	—	$	—

Accounts_Receivable_Tables

Accounts Receivable (Tables)	12 Months Ended
Accounts Receivable (Tables)	Dec. 31, 2013
Receivables [Abstract]
Schedule of Accounts Receivable	Accounts receivable as of December 31, 2013, 2012 and 2011 consisted of the following:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Accounts receivable	$	81,862		$	109,603		$	97,217
	Notes receivable		460			1,251			9,602
	Less:
	Allowances for doubtful accounts		(268	)		(401	)		(389	)
	Sales return reserve		(1,205	)		(1,264	)		(2,297	)
	Low yield compensation reserve		(1,951	)		(3,206	)		(1,511	)

	Accounts receivable, net	$	78,898		$	105,983		$	102,622

Schedule of Changes in Allowance for Doubtful Accounts	Changes in allowance for doubtful accounts for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(401	)	$	(389	)	$	(609	)
	Reversal of allowance		115			6			218
	Write off		—			—			—
	Translation adjustments		18			(18	)		2

	Ending balance	$	(268	)	$	(401	)	$	(389	)

Schedule of Changes in Sales Return Reserve	Changes in sales return reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(1,264	)	$	(2,297	)	$	(322	)
	Addition to reserve		(1,218	)		(174	)		(5,223	)
	Payment made		1,296			1,308			3,218
	Translation adjustments		(19	)		(101	)		30

	Ending balance	$	(1,205	)	$	(1,264	)	$	(2,297	)

Schedule of Changes in Low Yield Compensation Reserve	Changes in low yield compensation reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(3,206	)	$	(1,511	)	$	(2,134	)
	Addition to reserve		(1,868	)		(3,074	)		(841	)
	Payment made		3,150			1,519			1,468
	Translation adjustments		(27	)		(140	)		(4	)

	Ending balance	$	(1,951	)	$	(3,206	)	$	(1,511	)

Inventories_Tables

Inventories (Tables)	12 Months Ended
Inventories (Tables)	Dec. 31, 2013
Inventory Disclosure [Abstract]
Summary of Inventories	Inventories as of December 31, 2013, 2012 and 2011 consist of the following:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Finished goods		43,734			30,715			13,224
	Semi-finished goods and work-in-process		92,030			62,918			49,124
	Raw materials		9,464			11,996			11,183
	Materials in-transit and other		1,870			2,184			1,471
	Less: inventory reserve		(72,400	)		(25,429	)		(12,319	)

	Inventories, net	$	74,698		$	82,384		$	62,683


Changes in Inventory Reserve	Changes in inventory reserve for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	(25,429	)	$	(12,319	)	$	(7,100	)
	Change in reserve		(48,015	)		(14,910	)		(7,311	)
	Write off		3,086			3,376			1,806
	Translation adjustments		(2,042	)		(1,576	)		286

	Ending balance	$	(72,400	)	$	(25,429	)	$	(12,319	)

Property_Plant_and_Equipment_T

Property, Plant and Equipment (Tables)	12 Months Ended
Property, Plant and Equipment (Tables)	Dec. 31, 2013
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment	Property, plant and equipment as of December 31, 2013, 2012 and 2011 are comprised of the following:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Buildings and related structures	$	81,050		$	79,658		$	73,021
	Machinery and equipment		269,840			232,888			151,100
	Vehicles and others		22,397			17,330			11,998
	Equipment under capital lease		—			—			11,160

			373,287			329,876			247,279
	Less: accumulated depreciation		(136,397	)		(109,635	)		(78,130	)
	accumulated depreciation on equipment under capital lease		—			—			(2,414	)
	Land		17,407			17,151			15,928

	Property, plant and equipment, net	$	254,297		$	237,392		$	182,663

Intangible_Assets_Tables

Intangible Assets (Tables)	12 Months Ended
Intangible Assets (Tables)	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Intangible Assets	Intangible assets as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Technology	$	20,081		$	25,011		$	21,126
	Customer relationships		29,444			29,010			26,777
	Intellectual property assets		7,829			7,145			5,868
	Less: accumulated amortization		(54,243	)		(49,266	)		(36,984	)
	Goodwill		—			3,360			—

	Intangible assets, net	$	3,111		$	15,260		$	16,787

Accrued_Expenses_Tables

Accrued Expenses (Tables)	12 Months Ended
Accrued Expenses (Tables)	Dec. 31, 2013
Payables and Accruals [Abstract]
Summary of Accrued Expenses	Accrued expenses as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013		2012		2011
		2013		(As restated)		(As restated)
	Payroll, benefits and related taxes, excluding severance benefits	$	19,869	$	14,792	$	8,104
	Withholding tax levied on intercompany interest income		23,872		20,027		16,931
	Interest on senior notes		6,749		5,124		4,470
	Settlement obligations		6,460		1,322		2,100
	Outside service fees		1,462		1,112		1,282
	Others		7,082		4,998		2,582

	Accrued expenses	$	65,494	$	47,375	$	35,469

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	12 Months Ended
Derivative Financial Instruments (Tables)	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Details of Derivative Contracts	Details of derivative contracts as of December 31, 2013 are as follows:


	Date of transaction	Type of derivative		Total notional amount				Month of settlement
	January 25, 2013	Zero cost collar		$	54,000			January to March 2014
	March 8, 2013	Zero cost collar		$	54,000			April to June 2014
	April 5, 2013	Zero cost collar		$	54,000			July to September 2014
	May 29, 2013	Zero cost collar		$	54,000			October to December 2014
Fair Value of Outstanding Forward and Zero Cost Collar Recorded as Assets	The fair values of the Company’s outstanding forward and zero cost collar contracts recorded as assets as of December 31, 2013, 2012 and 2011 are as follows:


	Derivatives designated as hedging instruments:			December 31,
				2013				2012				2011
				2013				(As Restated)				(As Restated)
	Asset Derivatives:
	Zero cost collars	Other current assets		$	4,912			$	1,458			$	—
	Liabilities Derivatives:
	Forward	Derivative liabilities			—				—				6,801
	Zero cost collars	Derivative liabilities			—				944				2,956
Offsetting of Derivative Assets	Offsetting of derivative assets as of December 31, 2013, 2012 and 2011 is as follows:


	As of December 31, 2013	Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
		recognized				offset in the				assets/liabilities				in the balance sheets
		assets/liabilities				balance sheets				presented in the
										balance sheets				Financial				Cash collateral
														instruments				received/pledged
	Asset Derivatives:
	Zero cost collars	$	4,912			$	—			$	4,912			$	—			$	—			$	4,912

	As of December 31, 2012	Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
	(As Restated)	recognized				offset in the				assets/liabilities				in the balance sheets
		assets/liabilities				balance sheets				presented in the
										balance sheets				Financial				Cash collateral
														instruments				received/pledged
	Asset Derivatives:
	Zero cost collars	$	1,458			$	—			$	1,458			$	(944	)		$	—			$	514
	Liability Derivatives:
	Zero cost collars	$	944			$	—			$	944			$	(944	)		$	—			$	—

	As of December 31, 2011	Gross amounts of				Gross amounts				Net amounts of				Gross amounts not offset								Net amount
	(As Restated)	recognized				offset in the				assets/liabilities				in the balance sheets
		assets/liabilities				balance sheets				presented in the
										balance sheets				Financial				Cash collateral
														instruments				received/pledged
	Liability Derivatives:
	Forward	$	6,801			$	—			$	6,801			$	—			$	—			$	6,801
	Zero cost collars	$	2,956			$	—			$	2,956			$	—			$	—			$	2,956
Impact of Derivative Instruments on Consolidated Statement of Operations	The following table summarizes the impact of derivative instruments on the consolidated statement of operations for the years ended December 31, 2013, 2012 and 2011:


	Derivatives in	Amount of												Location of		Amount of											Location of	Amount of
	ASC 815 Cash	Gain (Loss)												Gain (Loss)		Gain (Loss)											Gain (Loss)	Gain (Loss)
	Flow Hedging	Recognized in												Reclassified from		Reclassified from											Recognized in	Recognized in
	Relationships	AOCI on												AOCI into		AOCI into											Statement of	Statement of
		Derivatives												Statement of		Statement of											Operations on	Operations on
		(Effective Portion)												Operations		Operations											Derivative	Derivatives
														(Effective Portion)		(Effective Portion)											(Ineffective	(Ineffective Portion
																											Portion and	and Amount
																											Amount	Excluded from
																											Excluded from	Effectiveness Testing)
																											Effectiveness
																											Testing)
		2013				2012				2011						2013				2012				2011				2013		2012		2011
						(As				(As										(As				(As						(As		(As
						Restated)				Restated)										Restated)				Restated)						Restated)		Restated)
	Options	$	—			$	—			$	(85	)		Net sales		$	—			$	—			$	(829	)	Other income (expenses)—	$	—	$	—	$	(18	)
	Options	$	—			$	—			$	(85	)		Net sales		$	—			$	—			$	(829	)	Others	$	—	$	—	$	(18	)
	Forward		3,405				3,416				(3,125	)		Net sales			3,484				(3,192	)			10,708		Other income (expenses)—		412		1,300		(215	)
	Forward		3,405				3,416				(3,125	)		Net sales			3,484				(3,192	)			10,708		Others		412		1,300		(215	)
	Zero cost collars		4,092				1,821				(2,349	)		Net sales			(500	)			(1,416	)			1,100		Other income (expenses)—		222		365		(309	)
	Zero cost collars		4,092				1,821				(2,349	)		Net sales			(500	)			(1,416	)			1,100		Others		222		365		(309	)

	Total	$	7,497			$	5,237			$	(5,559	)				$	2,984			$	(4,608	)		$	10,979			$	634	$	1,665	$	(542	)

Product_Warranties_Tables

Product Warranties (Tables)	12 Months Ended
Product Warranties (Tables)	Dec. 31, 2013
Guarantees [Abstract]
Schedule of Changes in Accrued Warranty Liabilities	Changes in accrued warranty liabilities for each period are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	1,223		$	631		$	266
	Addition to warranty reserve		1,917			2,069			1,295
	Payments made		(2,268	)		(1,555	)		(924	)
	Translation adjustments		5			78			(6	)

	Ending balance	$	877		$	1,223		$	631

Longterm_Borrowings_Tables

Long-term Borrowings (Tables)	12 Months Ended
Long-term Borrowings (Tables)	Dec. 31, 2013
Debt Disclosure [Abstract]
Components of Long-Term Borrowings	Long-term borrowings as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	10.5% senior notes due April 2018 (the 2018 Notes)	$	—		$	203,691		$	203,691
	6.625% senior notes due July 2021 (the 2021 Notes)		225,000			—			—
	Discount on senior notes		(1,077	)		(2,038	)		(2,302	)

	Long-term borrowings, net of unamortized discount	$	223,923		$	201,653		$	201,389

Accrued_Severance_Benefits_Tab

Accrued Severance Benefits (Tables)	12 Months Ended
Accrued Severance Benefits (Tables)	Dec. 31, 2013
Postemployment Benefits [Abstract]
Changes in Accrued Severance Benefits	Changes in accrued severance benefits are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	116,036		$	93,559		$	88,973
	Provisions		23,169			21,530			16,481
	Severance payments		(6,130	)		(6,997	)		(10,478	)
	Translation adjustments		2,281			7,944			(1,417	)

			135,356			116,036			93,559
	Less: cumulative contributions to the National Pension Fund		(383	)		(395	)		(403	)
	Group severance insurance plan		(801	)		(783	)		(724	)

		$	134,172		$	114,858		$	92,432


Future Benefits Payments to Employees	The Company is liable to pay the following future benefits to its employees upon their normal retirement age:


		Severance
		Benefit
	2014	$	377
	2015		394
	2016		1,351
	2017		1,763
	2018		3,134
	2019 – 2023		21,322

Common_Stock_Tables

Common Stock (Tables)	12 Months Ended
Common Stock (Tables)	Dec. 31, 2013
Equity [Abstract]
Schedule of Changes in Common Stock	Changes in common stock for each period are as follows:


		Year Ended December 31,
		2013					2012					2011
		2013					(As Restated)					(As Restated)
		Shares			Amount		Shares			Amount		Shares			Amount
	Common stock at the beginning of the period		35,635,357		$	396		37,907,575		$	394		38,401,989		$	384
	Forfeiture of restricted stock bonuses		—			—		—			—		(3,465	)		—
	Issuance of common stock		—			—		4,499			—		950,586			10
	Exercise of stock options		579,476			6		155,708			2		90,005			—
	Exercise of warrants		448,281			4		52			—		—			—
	Acquisitions of treasury stock		(2,614,748	)		—		(2,432,477	)		—		(1,531,540	)		—

	Total common stock outstanding at the end of the period		34,048,366		$	406		35,635,357		$	396		37,907,575		$	394

Equity_Incentive_Plans_Tables

Equity Incentive Plans (Tables)	12 Months Ended
Equity Incentive Plans (Tables)	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Option and Restricted Stock Bonus Activities	The following summarizes stock option and restricted stock bonus activities for the years ended December 31, 2013, 2012 and 2011 after giving effect to the corporate conversion. At the date of grant, all options had an exercise price above the fair value of common stock:


		Number of			Number of			Weighted			Aggregate		Weighted
		Restricted Stock			Options			Average			Intrinsic		Average
		Bonuses						Exercise			Value of		Remaining
								Price of			Stock		Contractual
								Stock			Options		Life of
								Options					Stock
													Options
	Outstanding at January 1, 2011		291,061			1,957,760		$	6.32			14,158		9.0 years
	Granted		—			181,125			11.68			—		—
	Released from restriction		(287,596	)		—			—			—		—
	Forfeited		(3,465	)		(39,920	)		8.37			—		—
	Exercised		—			(90,005	)		5.88			—		—

	Outstanding at December 31, 2011		—			2,008,960		$	6.79			2,773		8.1 years

	Vested and expected to vest at December 31, 2011 (As Restated)		—			1,974,611			6.75			2,742		8.1 years
	Exercisable at December 31, 2011 (As Restated)		—			1,212,445			6.37			1,819		8.1 years

	Outstanding at January 1, 2012		—			2,008,960			6.79			2,773		8.1 years
	Granted		—			1,319,500			8.29			—		—
	Forfeited		—			(95,271	)		11.07			—		—
	Exercised		—			(155,708	)		5.88			—		—

	Outstanding at December 31, 2012		—			3,077,481			7.35			26,385		7.9 years

	Vested and expected to vest at December 31, 2012 (As Restated)		—			3,021,937			7.32			25,988		7.9 years
	Exercisable at December 31, 2012 (As Restated)		—			1,726,891			6.54			16,203		7.0 years

	Outstanding at January 1, 2013		—			3,077,481			7.35			26,385		7.9 years
	Granted		—			455,000			17.08
	Forfeited		—			(8,360	)		10.89
	Exercised		—			(579,476	)		7.44

	Outstanding at December 31, 2013		—			2,944,645			8.82			31,558		7.3 years

	Vested and expected to vest at December 31, 2013		—			2,916,184			8.78			31,376		7.3 years
	Exercisable at December 31, 2013		—			1,946,475			7			24,325		6.7 years


Assumptions used in Black-Scholes Option-Pricing Model on Weighted Average Basis	value of each option grant. The following summarizes the grant-date fair value of options granted for the years ended December 31, 2013, 2012 and 2011 and assumptions used in the Black-Scholes option-pricing model on a weighted average basis:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Grant-date fair value of option	$	4.3		$	2.7		$	4.12
	Expected term		2.8 Years			3.0 Years			3.0 Years
	Risk-free interest rate		0.4	%		0.4	%		0.9	%
	Expected volatility		37.6	%		48.8	%		52.2	%
	Expected dividends		—			—			—
Number and Weighted Average Grant-Date Fair Value of Unvested Stock Options	The number and weighted average grant-date fair value of the unvested stock options are as follows:


		Year Ended December 31,
		2013						2012					2011
		2013						(As Restated)					(As Restated)
		Number			Weighted			Number			Weighted		Number			Weighted
					Average						Average					Average
					Grant-						Grant-					Grant-
					Date						Date					Date
					Fair Value						Fair Value					Fair Value
	Unvested options at the beginning of the period		1,350,590		$	2.79			796,514		$	2.6		1,327,825		$	2.37
	Granted options during the period		455,000			4.3			1,319,500			2.7		181,125			4.12
	Vested options during the period		(651,530	)		2.68			(654,022	)		2.32		(637,940	)		2.51
	Forfeited options during the period		(7,106	)		3.92			(74,335	)		4.02		(37,215	)		2.99
	Exercised options during the period		(148,784	)		2.46			(37,067	)		1.87		(37,281	)		2.11

	Unvested options at the end of the period		998,170		$	3.69			1,350,590		$	2.79		796,514		$	2.6

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Components of Income Tax Expense	The components of income tax expense are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Income (loss) before income taxes
	Domestic	$	(6,127	)	$	(2,634	)	$	(2,021	)
	Foreign		(54,106	)		125,519			(1,165	)

		$	(60,233	)	$	122,885		$	(3,186	)

	Current income taxes expense (benefit)
	Domestic	$	(2,258	)	$	6,170		$	54
	Foreign		4,875			4,533			6,038
	Uncertain tax position liability (domestic)		(87	)		14			41
	Uncertain tax position liability (foreign)		7			175			507

			2,537			10,892			6,640

	Deferred income taxes expense
	Foreign		1,433			1,955			1,475

	Total income tax expenses	$	3,970		$	12,847		$	8,115

	Effective tax rate		—			10.5	%		—


Difference Between Provision for Domestic and Foreign Income Taxes and Amount Calculated by Statutory Tax Rate to Net Income Before Income Taxes	The provision for domestic and foreign income taxes incurred is different from the amount calculated by applying the statutory tax rate to the net income before income taxes. The significant items causing this difference are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Provision computed at statutory rate	$	(21,082	)	$	43,010		$	(1,115	)
	Change in statutory tax rate		—			—			(11,872	)
	Difference in foreign tax rates		5,375			(12,544	)		3,946
	Permanent differences
	Derivative assets adjustment		1,469			3,364			(6,334	)
	TPECs, hybrid and other interest		(3,151	)		(5,920	)		(6,513	)
	Permanent impairment		—			(935	)		(5,120	)
	Thin capitalization		—			97			3,422
	Deemed dividend		—			7,609			—
	Permanent foreign currency gain (loss)		3,351			(465	)		2,439
	Customs penalty		—			742			—
	Other permanent differences		(881	)		1,556			674
	Withholding tax		3,918			4,242			5,861
	Foreign exchange rate adjustment		(7,455	)		(4,127	)		3,867
	Change in valuation allowance		24,062			(21,184	)		20,124
	Tax credit		(1,818	)		(2,796	)		(1,823	)
	Uncertain tax positions liability		(80	)		189			548
	Others		262			9			11

	Income tax expenses	$	3,970		$	12,847		$	8,115
Summary of Composition of Net Deferred Income Tax Assets (Liabilities)	A summary of the composition of net deferred income tax assets (liabilities) as of December 31, 2013, 2012 and 2011 are as follows:


		December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Deferred tax assets
	Accounts Receivables	$	28,628		$	8,799		$	5,333
	Inventories		5,866			3,501			299
	Derivative assets		—			—			2,361
	Accrued expenses		8,758			2,812			2,243
	Product warranties		292			306			556
	Other reserves		684			1,072			518
	Royalty income		1,364			3,118			3,452
	Property, plant and equipment		13,667			12,945			13,704
	Intangible assets		922			—			—
	Accumulated severance benefits		27,769			23,465			18,507
	Foreign currency translation loss		12,220			13,533			26,718
	NOL carry-forwards		53,714			72,533			112,195
	Tax credit		26,041			26,786			24,954
	Other long-term payable		608			168			84
	Others		2,887			1,438			3,705

	Total deferred tax assets		183,420			170,476			214,629
	Less: valuation allowance		(178,729	)		(162,968	)		(200,056	)

			4,691			7,508			14,573


	Deferred tax liabilities
	Derivative assets		1,189			124			—
	Intangible assets		—			1,712			3,331
	Foreign currency translation gain		19			1,003			4,146
	Others		1,239			295			250

	Total deferred tax liabilities		2,447			3,134			7,727

	Net deferred tax assets	$	2,244		$	4,374		$	6,846

	Reported as
	Current deferred income tax assets	$	1,348		$	1,788		$	2,076
	Long-term deferred income tax assets	$	896		$	2,586		$	4,770
Changes in Valuation Allowance for Deferred Tax Assets	Changes in valuation allowance for deferred tax assets for the years ended December 31, 2013, 2012 and 2011 are as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Beginning balance	$	162,968		$	200,056		$	207,774
	Charged to expense (income)		24,062			(21,184	)		20,124
	NOL and tax credit expiration		(10,150	)		(25,305	)		(25,965	)
	Translation adjustment		1,849			9,401			(1,877	)

	Ending balance	$	178,729		$	162,968		$	200,056
Reconciliation of Total Amounts of Unrecognized Tax Benefits	A tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of each period is as follows:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Unrecognized tax benefits, balance at the beginning	$	11,196		$	10,297		$	10,790
	Additions based on tax positions related to the current year		1,690			1,342			1,950
	Additions for tax positions of prior years		—			41			—
	Lapse of statute of limitations		(1,067	)		(942	)		(2,410	)
	Translation adjustment		46			458			(33	)

	Unrecognized tax benefits, balance at the ending	$	11,865		$	11,196		$	10,297

Geographic_and_Segment_Informa1

Geographic and Segment Information (Tables)	12 Months Ended
Geographic and Segment Information (Tables)	Dec. 31, 2013
Segment Reporting [Abstract]
Net Sales by Business Line	The following is a summary of net sales by business line:


		Year Ended December 31,
		2013		2012		2011
		2013		(As Restated)		(As Restated)
	Net Sales
	Display Solutions	$	202,951	$	285,939	$	323,634
	Semiconductor Manufacturing Services		395,365		395,858		330,715
	Power Solutions		135,329		124,960		87,922
	All other		532		579		859

	Total net sales	$	734,177	$	807,336	$	743,130

Net Sales by Region, Based on Location of Customer	The following is a summary of net sales by region, based on the location of the customer:


		Year Ended December 31,
		2013		2012		2011
		2013		(As Restated)		(As Restated)
	Korea	$	313,634	$	365,682	$	372,736
	Asia Pacific (other than Korea)		284,429		271,908		271,521
	U.S.A.		100,790		124,481		75,378
	Europe		32,136		39,304		14,022
	Others		3,188		5,961		9,473

		$	734,177	$	807,336	$	743,130

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	12 Months Ended
Commitments and Contingencies (Tables)	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
Schedule of Minimum Aggregate Rental Payments Due Under Non-Cancelable Lease Contracts	As of December 31, 2013, the minimum aggregate rental payments due under non-cancelable lease contracts are as follows:


	2014	$	6,001
	2015		5,447
	2016		4,552
	2017		2,212
	2018		2,212
	2019 and thereafter		32,847

		$	53,271

Accumulated_Other_Comprehensiv1

Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
Accumulated Other Comprehensive Loss (Tables)	Dec. 31, 2013
Text Block [Abstract]
Schedule of Accumulated Other Comprehensive Loss	Accumulated other comprehensive loss consists of the following at December 31, 2013, 2012 and 2011, respectively:


		Year Ended December 31,
		2013			2012			2011
		2013			(As Restated)			(As Restated)
	Foreign currency translation adjustments	$	(57,326	)	$	(43,599	)	$	(5,862	)
	Derivative adjustments		6,587			2,074			(7,771	)
	Unrealized gain on investments		681			75			90

	Total	$	(50,058	)	$	(41,450	)	$	(13,543	)

Changes in Accumulated Other Comprehensive Loss	Changes in accumulated other comprehensive loss for the years ended December 31, 2013 and 2012 is as follows:


	Year Ended December 31, 2013	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(43,599	)	$	2,074		$	75		$	(41,450	)

	Other comprehensive income (loss) before reclassifications		(13,727	)		7,497			606			(5,624	)
	Amounts reclassified from accumulated other comprehensive income		—			(2,984	)		—			(2,984	)

	Net current-period other comprehensive income (loss)		(13,727	)		4,513			606			(8,608	)

	Ending balance	$	(57,326	)	$	6,587		$	681		$	(50,058	)



	Year Ended December 31, 2012 (As Restated)	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(5,862	)	$	(7,771	)	$	90		$	(13,543	)

	Other comprehensive income (loss) before reclassifications		(37,737	)		5,237			(15	)		(32,515	)
	Amounts reclassified from accumulated other comprehensive loss		—			4,608			—			4,608

	Net current-period other comprehensive income (loss)		(37,737	)		9,845			(15	)		(27,907	)

	Ending balance	$	(43,599	)	$	2,074		$	75		$	(41,450	)



	Year Ended December 31, 2011 (As Restated)	Foreign			Derivative			Unrealized			Total
		currency			adjustments			gain on
		translation						investments
		adjustments
	Beginning balance	$	(14,235	)	$	8,767		$	193		$	(5,275	)

	Other comprehensive income (loss) before reclassifications		8,373			(5,559	)		(103	)		2,711
	Amounts reclassified from accumulated other comprehensive income		—			(10,979	)		—			(10,979	)

	Net current-period other comprehensive income (loss)		8,373			(16,538	)		(103	)		(8,268	)

	Ending balance	$	(5,862	)	$	(7,771	)	$	90		$	(13,543	)

Earnings_loss_per_Share_Tables

Earnings (loss) per Share (Tables)	12 Months Ended
Earnings (loss) per Share (Tables)	Dec. 31, 2013
Earnings Per Share [Abstract]
Table Illustrating Computation of Basic and Diluted Earnings (Loss) Per Common Share	The following table illustrates the computation of basic and diluted earnings (loss) per common share:


		Year Ended December 31,
		2013			2012		2011
		2013			(As Restated)		(As Restated)
	Net income (loss)	$	(64,203	)	$	110,038	$	(11,301	)
	Weighted average common stock outstanding
	Basic		35,232,194			36,567,684		38,775,642
	Diluted		35,232,194			37,533,391		38,775,642
	Earnings (loss) per share
	Basic	$	(1.82	)	$	3.01	$	(0.29	)
	Diluted	$	(1.82	)	$	2.93	$	(0.29	)

Table Showing Outstanding Options and Warrants Excluded from Computation of Diluted Earnings (Loss) Per Share	The following outstanding instruments were excluded from the computation of diluted earnings (loss) per share, as they would have an anti-dilutive effect on the calculation:


		Year Ended December 31,
		2013			2012		2011
		2013			(As Restated)		(As Restated)
	Options		2,944,645			255,023		2,008,960
	Warrants		1,426,330			1,874,977		1,875,017

Unaudited_Quarterly_Financial_1

Unaudited Quarterly Financial Results (Tables)	12 Months Ended
Unaudited Quarterly Financial Results (Tables)	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Schedule of Selected Consolidated Statements of Operations	The following tables present selected unaudited Consolidated Statements of Operations for each quarter of the years ended December 31, 2013 and 2012.


			Fiscal Year 2013
			First			Second			Third			Fourth
			Quarter			Quarter			Quarter			Quarter
			(As Restated)			(As Restated)			(As Restated)
	Net sales		$	194,322		$	193,533		$	170,812		$	175,510
	Gross profit			58,235			45,241			34,413			17,179
	Operating income (loss)			13,966			2,665			(10,220	)		(33,179	)
	Net income (loss)		$	(17,589	)	$	(24,668	)	$	251		$	(22,197	)
	Earnings (loss) per share:
	Basic		$	(0.49	)	$	(0.70	)	$	0.01		$	(0.64	)
	Diluted		$	(0.49	)	$	(0.70	)	$	0.01		$	(0.64	)
	Weighted average common stock outstanding:
	Basic			35,539,413			35,474,001			35,443,820			34,480,849
	Diluted			35,539,413			35,474,001			37,484,601			34,480,849


			Fiscal Year 2012
			First			Second			Third			Fourth
			Quarter			Quarter			Quarter			Quarter
			(As Restated)			(As Restated)			(As Restated)			(As Restated)
	Net sales		$	176,049		$	200,989		$	220,881		$	209,417
	Gross profit			45,512			59,900			74,649			63,186
	Operating income			9,565			20,345			32,492			21,913
	Net income		$	13,361		$	2,458		$	47,210		$	47,009
	Earnings per share:
	Basic		$	0.36		$	0.07		$	1.3		$	1.31
	Diluted		$	0.35		$	0.07		$	1.27		$	1.27
	Weighted average common stock outstanding:
	Basic			37,524,127			36,713,569			36,199,655			35,845,367
	Diluted			38,282,932			37,517,712			37,290,612			37,050,284
Schedule of Impact of Restatement Adjustments on Condensed Consolidated Statements of Operations	The following table presents the impact of the restatement adjustments on the Company’s condensed consolidated statement of operations for each of first three quarters of the year ended December 31, 2013 (Unaudited):


			Three Month Ended March 31, 2013									Three Month Ended June 30, 2013									Three Month Ended September 30, 2013
			As Previously			Adjustments			As Restated			As Previously			Adjustments			As Restated			As Previously		Adjustments			As Restated
			Reported			(a)			As Restated			Reported			(b)			As Restated			Reported		(c)			As Restated
	Net sales		$	205,298		$	(10,976	)	$	194,322		$	215,289		$	(21,756	)	$	193,533		$	217,824	$	(47,012	)	$	170,812
	Gross profit			65,743			(7,508	)		58,235			71,048			(25,807	)		45,241			71,888		(37,475	)		34,413
	Operating income (loss)			22,924			(8,958	)		13,966			30,208			(27,543	)		2,665			30,625		(40,845	)		(10,220	)
	Net income (loss)		$	(7,405	)	$	(10,184	)	$	(17,589	)	$	4,436		$	(29,104	)	$	(24,668	)	$	46,671	$	(46,420	)	$	251
	Earnings (loss) per share:
	Basic		$	(0.21	)	$	(0.28	)	$	(0.49	)	$	0.13		$	(0.83	)	$	(0.70	)	$	1.32	$	(1.31	)	$	0.01
	Diluted		$	(0.21	)	$	(0.28	)	$	(0.49	)	$	0.12		$	(0.82	)	$	(0.70	)	$	1.24	$	(1.23	)	$	0.01
	Weighted average common stock outstanding:
	Basic			35,539,413						35,539,413			35,474,001						35,474,001			35,443,820					35,443,820
	Diluted			35,539,413						35,539,413			37,125,005						35,474,001			37,493,550					37,484,601

	a)	Adjustments to net income for the quarter ended March 31, 2013 include the unfavorable impact of $2,534 thousand related to the correction of revenue recognition, the unfavorable impact of $3,860 thousand related to increased inventory reserve, the unfavorable impact of $2,487 thousand for correction of inappropriately recognized maintenance expense, (which includes an offset favorable impact of $520 thousand for those transactions that involve certain cash payments to a maintenance supplies vendor, that (i) the vendor used to purchase products from distributors; (ii) the distributors then paid to the Company for those products; and (iii) in turn were applied to the Company’s aged accounts receivable), the unfavorable impact of $1,119 thousand related to tax matters and the net unfavorable impact of $184 thousand for other adjustments.
	b)	Adjustments to net income for the quarter ended June 30, 2013 include the unfavorable impact of $9,350 thousand related to the correction of revenue recognition, the unfavorable impact of $6,336 thousand related to increased inventory reserve, the unfavorable impact of $11,561 related to settlement obligations, the unfavorable impact of $1,395 thousand for tax matters and the net unfavorable impact of $462 thousand for other adjustments.
	c)	Adjustments to net income for the quarter ended September 30, 2013 include the unfavorable impact of $15,764 thousand related to the correction of revenue recognition, the unfavorable impact of $17,825 thousand related to increased inventory reserve, the unfavorable impact of $2,446 thousand for correction of inappropriately recognized maintenance expense, (which includes an offset favorable impact of $1,100 thousand for those transactions that involve certain cash payments to a maintenance supplies vendor, that (i) the vendor used to purchase products from distributors; (ii) the distributors then paid to the Company for those products; and (iii) in turn were applied to the Company’s aged accounts receivable), the unfavorable impact of $11,139 thousand related to tax matters, the favorable impact of $1,412 related to settlement obligations and the net unfavorable impact of $658 thousand for other adjustments. In addition, we have corrections for net presentation of certain revenue recognition from gross presentation which has no impact to net income.

	The following table presents the impact of the restatement adjustments on the Company’s condensed consolidated statement of operations for each quarter of the year ended December 31, 2012 (Unaudited):


			Three Month Ended March 31, 2012									Three Month Ended June 30, 2012									Three Month Ended September 30, 2012								Three Month Ended December 31, 2012
			As previously			Adjustments			As Restated			As previously			Adjustments			As Restated			As previously		Adjustments			As Restated			As previously		Adjustments			As Restated
			reported			(a)			As Restated			reported			(b)			As Restated			reported		(c)			As Restated			reported		(d)			As Restated
	Net sales		$	177,002		$	(953	)	$	176,049		$	202,634		$	(1,645	)	$	200,989		$	221,872	$	(991	)	$	220,881		$	218,084	$	(8,667	)	$	209,417
	Gross profit			49,915			(4,403	)		45,512			62,858			(2,958	)		59,900			76,440		(1,791	)		74,649			74,288		(11,102	)		63,186
	Operating income			11,875			(2,310	)		9,565			23,003			(2,658	)		20,345			35,582		(3,090	)		32,492			35,347		(13,434	)		21,913
	Net income		$	15,263		$	(1,902	)	$	13,361		$	4,340		$	(1,882	)	$	2,458		$	48,412	$	(1,202	)	$	47,210		$	125,286	$	(78,277	)	$	47,009
	Earnings per share:
	Basic		$	0.41		$	(0.05	)	$	0.36		$	0.12		$	(0.05	)	$	0.07		$	1.34	$	(0.04	)	$	1.3		$	3.5	$	(2.19	)	$	1.31
	Diluted		$	0.4		$	(0.05	)	$	0.35		$	0.12		$	(0.05	)	$	0.07		$	1.3	$	(0.03	)	$	1.27		$	3.38	$	(2.11	)	$	1.27
	Weighted average common stock outstanding:
	Basic			37,524,127						37,524,127			36,713,569						36,713,569			36,199,655					36,199,655			35,845,367					35,845,367
	Diluted			38,298,336						38,282,932			37,566,699						37,517,712			37,324,787					37,290,612			37,074,657					37,050,284

	a)	Adjustments to net income for the quarter ended March 31, 2012 include the favorable impact of $2,914 thousand related to the correction of revenue recognition, the unfavorable impact of $4,479 thousand related to increased inventory reserve and the net unfavorable impact of $337 thousand for other adjustments.
	b)	Adjustments to net income for the quarter ended June 30, 2012 include the unfavorable impact of $4,730 thousand related to the correction of revenue recognition, the favorable impact of $2,352 thousand related to change in inventory reserve and the net favorable impact of $496 thousand for other adjustments.
	c)	Adjustments to net income for the quarter ended September 30, 2012 include the favorable impact of $3,502 thousand related to the correction of revenue recognition, the unfavorable impact of $2,665 thousand related to increased inventory reserve, the unfavorable impact of $3,378 thousand related to accrual of understated employee benefits and the net favorable impact of $1,339 thousand for other adjustments.
	d)	Adjustments to net income for the quarter ended December 31, 2012 include the unfavorable impact of $66,236 thousand related to tax matters, the unfavorable impact of $10,423 thousand related to the correction of revenue recognition and the net unfavorable impact of $1,618 thousand for other adjustments.

Business_Basis_of_Presentation3

Business, Basis of Presentation and Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)	12 Months Ended			6 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2011
	Business_Lines	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2011
Nature Of Operations [Line Items]
Number of business lines	3
Cash equivalents, highly liquid investments original maturity date	Three months or less
Decrease in cost of sales			$4,800,000
Increase in net loss			5,200,000
Increase in net loss per diluted share			$0.13
Percentage of employees eligible for severance benefits	98.00%
Selling, general and administrative expenses	85,767,000	82,677,000	70,223,000
Advertising expense	161,000	142,000	148,000
Standard limited warranty period	The standard limited warranty period is one year for the majority of products.
Dividends	0
Percentage of tax benefit realized upon settlement	50.00%
Shipping and handling [Member]
Nature Of Operations [Line Items]
Selling, general and administrative expenses	$2,850,000	$3,057,000	$2,408,000
Software [Member]
Nature Of Operations [Line Items]
Estimated useful life of Intangible assets	5 years
Minimum [Member]
Nature Of Operations [Line Items]
Estimated useful life of Intangible assets	1 year
Minimum [Member] \| Machinery and equipment [Member]
Nature Of Operations [Line Items]
Estimated useful life	10 years			5 years
Maximum [Member]
Nature Of Operations [Line Items]
Estimated useful life of Intangible assets	5 years
Maximum [Member] \| Intellectual property assets [Member]
Nature Of Operations [Line Items]
Estimated useful life of Intangible assets	10 years
Maximum [Member] \| Machinery and equipment [Member]
Nature Of Operations [Line Items]
Estimated useful life	12 years			10 years

Business_Basis_of_Presentation4

Business, Basis of Presentation and Summary of Significant Accounting Policies - Estimated Useful Lives of Assets (Detail)	6 Months Ended	12 Months Ended
	Jun. 30, 2011	Dec. 31, 2013
Vehicles and others [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives		5 years
Minimum [Member] \| Buildings [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives		30 years
Minimum [Member] \| Buildings and related structures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives		10 years
Minimum [Member] \| Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives	5 years	10 years
Maximum [Member] \| Buildings [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives		40 years
Maximum [Member] \| Buildings and related structures [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives		20 years
Maximum [Member] \| Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment, estimated useful lives	10 years	12 years

Restatement_of_Consolidated_Fi2

Restatement of Consolidated Financial Statements - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Increase (decrease) in cost of sales	$579,109	$564,089	$543,596
Income tax adjustments		112
Other accounts payable	15,670	16,759	13,452
Other non-current liabilities	23,459	18,719	8,050
Derivative liabilities		944	9,757
Adjustments [Member]
Increase (decrease) in cost of sales		7,998	5,081
Other accounts payable		1,159
Other non-current liabilities		1,456	1,828
Derivative liabilities		944
Adjustments [Member] \| Other Adjustments [Member]
Increase (decrease) in cost of sales		751	547
Other accounts payable		1,159
Other non-current liabilities		-1,159
Derivative liabilities		944
Adjustments [Member] \| Manufacturing Costs, Fabrication and Back-End Processing [Member]
Increase (decrease) in cost of sales		2,600	-1,600
As Previously Reported [Member]
Increase (decrease) in cost of sales		556,091	538,515
Deferred tax asset valuation allowance		64,749
Other accounts payable		15,600	13,452
Other non-current liabilities		17,263	6,222
Derivative liabilities			$9,757

Restatement_of_Consolidated_Fi3

Restatement of Consolidated Financial Statements - Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Statement of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Cost of sales									579,109	564,089	543,596
Gross profit	17,179	34,413	45,241	58,235	63,186	74,649	59,900	45,512	155,068	243,247	199,534
Selling, general and administrative expenses									85,767	82,677	70,223
Research and development expenses									87,862	76,255	76,589
Restructuring and impairment charges									8,207		3,599
Special expense for IPO incentive											12,146
Operating income	-33,179	-10,220	2,665	13,966	21,913	32,492	20,345	9,565	-26,768	84,315	36,977
Other income (expenses)
Interest expense, net									-20,360	-22,600	-24,984
Foreign currency gain (loss), net									16,837	57,280	-11,348
Loss on early extinguishment of senior notes									-32,812		-5,459
Others									2,870	3,890	1,628
Net other income (expense)									-33,465	38,570	-40,163
Income (loss) before income taxes									-60,233	122,885	-3,186
Income tax expenses (benefits)									3,970	12,847	8,115
Net income (loss)	-22,197	251	-24,668	-17,589	47,009	47,210	2,458	13,361	-64,203	110,038	-11,301
Earnings (loss) per common share-
Basic	($0.64)	$0.01	($0.70)	($0.49)	$1.31	$1.30	$0.07	$0.36	($1.82)	$3.01	($0.29)
Diluted	($0.64)	$0.01	($0.70)	($0.49)	$1.27	$1.27	$0.07	$0.35	($1.82)	$2.93	($0.29)
Weighted average number of shares-
Basic	34,480,849	35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127	35,232,194	36,567,684	38,775,642
Diluted	34,480,849	37,484,601	35,474,001	35,539,413	37,050,284	37,290,612	37,517,712	38,282,932	35,232,194	37,533,391	38,775,642
As Previously Reported [Member]
Net sales		217,824	215,289	205,298	218,084	221,872	202,634	177,002		819,592	772,831
Cost of sales										556,091	538,515
Gross profit		71,888	71,048	65,743	74,288	76,440	62,858	49,915		263,501	234,316
Selling, general and administrative expenses										78,971	68,367
Research and development expenses										78,723	76,767
Restructuring and impairment charges											4,096
Special expense for IPO incentive											12,146
Operating income		30,625	30,208	22,924	35,347	35,582	23,003	11,875		105,807	72,940
Other income (expenses)
Interest expense, net										-22,600	-24,984
Foreign currency gain (loss), net										55,961	-11,633
Loss on early extinguishment of senior notes											-5,459
Others										2,119	-1,052
Net other income (expense)										35,480	-43,128
Income (loss) before income taxes										141,287	29,812
Income tax expenses (benefits)										-52,014	8,019
Net income (loss)		46,671	4,436	-7,405	125,286	48,412	4,340	15,263		193,301	21,793
Earnings (loss) per common share-
Basic		$1.32	$0.13	($0.21)	$3.50	$1.34	$0.12	$0.41		$5.29	$0.56
Diluted		$1.24	$0.12	($0.21)	$3.38	$1.30	$0.12	$0.40		$5.16	$0.55
Weighted average number of shares-
Basic		35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127		36,567,684	38,775,642
Diluted		37,493,550	37,125,005	35,539,413	37,074,657	37,324,787	37,566,699	38,298,336		37,496,965	39,774,898
Adjustments [Member]
Net sales		-47,012	-21,756	-10,976	-8,667	-991	-1,645	-953		-12,256	-29,701
Cost of sales										7,998	5,081
Gross profit		-37,475	-25,807	-7,508	-11,102	-1,791	-2,958	-4,403		-20,254	-34,782
Selling, general and administrative expenses										3,706	1,856
Research and development expenses										-2,468	-178
Restructuring and impairment charges											-497
Operating income		-40,845	-27,543	-8,958	-13,434	-3,090	-2,658	-2,310		-21,492	-35,963
Other income (expenses)
Foreign currency gain (loss), net										1,319	285
Others										1,771	2,680
Net other income (expense)										3,090	2,965
Income (loss) before income taxes										-18,402	-32,998
Income tax expenses (benefits)										64,861	96
Net income (loss)		-46,420	-29,104	-10,184	-78,277	-1,202	-1,882	-1,902		-83,263	-33,094
Earnings (loss) per common share-
Basic		($1.31)	($0.83)	($0.28)	($2.19)	($0.04)	($0.05)	($0.05)
Diluted		($1.23)	($0.82)	($0.28)	($2.11)	($0.03)	($0.05)	($0.05)
Adjustments [Member] \| Revenue Recognition [Member]
Net sales										-11,400	-27,539
Cost of sales										-1,301	-10,104
Gross profit										-10,099	-17,435
Selling, general and administrative expenses										-530	-378
Operating income										-9,569	-17,057
Other income (expenses)
Foreign currency gain (loss), net										1,281	121
Others										-449	518
Net other income (expense)										832	639
Income (loss) before income taxes										-8,737	-16,418
Net income (loss)		-15,764	-9,350	-2,534	-10,423	3,502	-4,730	2,914		-8,737	-16,418
Adjustments [Member] \| Inventory Reserves [Member]
Cost of sales										7,810	10,075
Gross profit										-7,810	-10,075
Operating income										-7,810	-10,075
Other income (expenses)
Income (loss) before income taxes										-7,810	-10,075
Net income (loss)		-17,825	-6,336	-3,860		-2,665	2,352	-4,479		-7,810	-10,075
Adjustments [Member] \| Understated Employee Benefits [Member]
Cost of sales										833	1,740
Gross profit										-833	-1,740
Selling, general and administrative expenses										121	323
Research and development expenses										137	409
Operating income										-1,091	-2,472
Other income (expenses)
Income (loss) before income taxes										-1,091	-2,472
Net income (loss)						-3,378				-1,091	-2,472
Adjustments [Member] \| Settlement Obligations [Member]
Net sales										1,364
Cost of sales										485	2,116
Gross profit										879	-2,116
Operating income										879	-2,116
Other income (expenses)
Income (loss) before income taxes										879	-2,116
Net income (loss)		1,412	-11,561							879	-2,116
Adjustments [Member] \| Tax Matters [Member]
Selling, general and administrative expenses										773	1,223
Operating income										-773	-1,223
Other income (expenses)
Foreign currency gain (loss), net										-3
Net other income (expense)										-3
Income (loss) before income taxes										-776	-1,223
Income tax expenses (benefits)										64,861	96
Net income (loss)		-11,139	-1,395	-1,119	-66,236					-65,637	-1,319
Adjustments [Member] \| Account Classification [Member]
Net sales										-2,220	-2,162
Cost of sales										2,651	707
Gross profit										-4,871	-2,869
Selling, general and administrative expenses											497
Research and development expenses										-2,651	-707
Restructuring and impairment charges											-497
Operating income										-2,220	-2,162
Other income (expenses)
Others										2,220	2,162
Net other income (expense)										2,220	2,162
Adjustments [Member] \| Cost Center Allocation [Member]
Cost of sales										-3,231
Gross profit										3,231
Selling, general and administrative expenses										3,286
Research and development expenses										-55
Adjustments [Member] \| Other Adjustments [Member]
Cost of sales										751	547
Gross profit										-751	-547
Selling, general and administrative expenses										56	191
Research and development expenses										101	120
Operating income										-908	-858
Other income (expenses)
Foreign currency gain (loss), net										41	164
Net other income (expense)										41	164
Income (loss) before income taxes										-867	-694
Net income (loss)		($658)	($462)	($184)	($1,618)	$1,339	$496	($337)		($867)	($694)

Restatement_of_Consolidated_Fi4

Restatement of Consolidated Financial Statements - Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Balance Sheet (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011	Dec. 31, 2010
Current assets
Cash and cash equivalents	$153,606	$182,238	$162,111		$172,172
Restricted cash	4	133	6,830
Accounts receivable, net	78,898	105,983	102,622
Inventories, net	74,698	82,384	62,683
Other receivables	6,011	1,560	509
Prepaid expenses	9,194	7,884	6,032
Current deferred income tax assets	1,348	1,788	2,076
Other current assets	10,403	10,624	12,471
Total current assets	334,162	392,594	355,334
Property, plant and equipment, net	254,297	237,392	182,663
Intangible assets, net	3,111	15,260	16,787
Long-term prepaid expenses	16,405	18,048	4,790
Deferred income tax assets	896	2,586	4,770
Other non-current assets	16,319	14,866	15,002
Total assets	625,190	680,746	579,346
Current liabilities
Accounts payable	75,059	79,365	77,880
Other accounts payable	15,670	16,759	13,452
Accrued expenses	65,494	47,375	35,469
Current portion of capital lease obligation			2,852
Derivative liabilities		944	9,757
Other current liabilities	5,872	9,544	3,893
Total current liabilities	162,095	153,987	143,303
Long-term borrowings, net	223,923	201,653	201,389
Accrued severance benefits, net	134,172	114,858	92,432
Other non-current liabilities	23,459	18,719	8,050
Total liabilities	543,649	489,217	445,174
Commitments and contingencies (Note 20)
Stockholders' equity
Common stock	406	396	394
Additional paid-in capital	116,222	102,409	99,060
Retained earnings	105,889	170,092	60,054	71,355
Treasury stock	-90,918	-39,918	-11,793
Accumulated other comprehensive loss	-50,058	-41,450	-13,543		-5,275
Total stockholders' equity	81,541	191,529	134,172		161,222
Total liabilities and stockholders' equity	625,190	680,746	579,346
As Previously Reported [Member]
Current assets
Cash and cash equivalents		182,238	162,111		172,172
Restricted cash		133	6,830
Accounts receivable, net		143,331	125,922
Inventories, net		89,363	62,836
Other receivables		1,429	256
Prepaid expenses		7,884	6,032
Current deferred income tax assets		22,768	3,406
Other current assets		9,680	12,503
Total current assets		456,826	379,896
Property, plant and equipment, net		238,256	182,663
Intangible assets, net		15,260	16,787
Long-term prepaid expenses		18,048	4,790
Deferred income tax assets		46,710	3,537
Other non-current assets		14,866	15,002
Total assets		789,966	602,675
Current liabilities
Accounts payable		79,236	77,848
Other accounts payable		15,600	13,452
Accrued expenses		43,486	31,723
Current portion of capital lease obligation			2,852
Derivative liabilities			9,757
Other current liabilities		9,973	2,007
Total current liabilities		148,295	137,639
Long-term borrowings, net		201,653	201,389
Accrued severance benefits, net		112,446	90,755
Other non-current liabilities		17,263	6,222
Total liabilities		479,657	436,005
Commitments and contingencies (Note 20)
Stockholders' equity
Common stock		396	394
Additional paid-in capital		101,885	98,929
Retained earnings		287,251	93,950	72,157
Treasury stock		-39,918	-11,793
Accumulated other comprehensive loss		-39,305	-14,810
Total stockholders' equity		310,309	166,670		162,851
Total liabilities and stockholders' equity		789,966	602,675
Adjustments [Member]
Current assets
Accounts receivable, net		-37,348	-23,300
Inventories, net		-6,979	-153
Other receivables		131	253
Current deferred income tax assets		-20,980	-1,330
Other current assets		944	-32
Total current assets		-64,232	-24,562
Property, plant and equipment, net		-864
Deferred income tax assets		-44,124	1,233
Total assets		-109,220	-23,329
Current liabilities
Accounts payable		129	32
Other accounts payable		1,159
Accrued expenses		3,889	3,746
Derivative liabilities		944
Other current liabilities		-429	1,886
Total current liabilities		5,692	5,664
Accrued severance benefits, net		2,412	1,677
Other non-current liabilities		1,456	1,828
Total liabilities		9,560	9,169
Commitments and contingencies (Note 20)
Stockholders' equity
Additional paid-in capital		524	131
Retained earnings		-117,159	-33,896	-802
Accumulated other comprehensive loss		-2,145	1,267
Total stockholders' equity		-118,780	-32,498		-1,629
Total liabilities and stockholders' equity		-109,220	-23,329
Adjustments [Member] \| Revenue Recognition [Member]
Current assets
Accounts receivable, net		-37,217	-23,055
Inventories, net		11,787	10,221
Total current assets		-25,430	-12,834
Total assets		-25,430	-12,834
Current liabilities
Other current liabilities		-636	1,918
Total current liabilities		-636	1,918
Total liabilities		-636	1,918
Commitments and contingencies (Note 20)
Stockholders' equity
Retained earnings		-24,061	-15,583
Accumulated other comprehensive loss		-733	831
Total stockholders' equity		-24,794	-14,752
Total liabilities and stockholders' equity		-25,430	-12,834
Adjustments [Member] \| Inventory Reserves [Member]
Current assets
Inventories, net		-18,917	-10,049
Total current assets		-18,917	-10,049
Total assets		-18,917	-10,049
Current liabilities
Commitments and contingencies (Note 20)
Stockholders' equity
Retained earnings		-18,253	-10,133
Accumulated other comprehensive loss		-664	84
Total stockholders' equity		-18,917	-10,049
Total liabilities and stockholders' equity		-18,917	-10,049
Adjustments [Member] \| Understated Employee Benefits [Member]
Current liabilities
Accrued severance benefits, net		2,412	1,677
Other non-current liabilities		2,615	1,828
Total liabilities		5,027	3,505
Commitments and contingencies (Note 20)
Stockholders' equity
Retained earnings		-4,740	-3,830	-1,358
Accumulated other comprehensive loss		-287	325
Total stockholders' equity		-5,027	-3,505
Adjustments [Member] \| Settlement Obligations [Member]
Current liabilities
Accrued expenses		1,322	2,100
Total current liabilities		1,322	2,100
Total liabilities		1,322	2,100
Commitments and contingencies (Note 20)
Stockholders' equity
Retained earnings		-1,307	-2,116
Accumulated other comprehensive loss		-15	16
Total stockholders' equity		-1,322	-2,100
Adjustments [Member] \| Tax Matters [Member]
Current assets
Current deferred income tax assets		-20,980	-1,330
Other current assets			-32
Total current assets		-20,980	-1,362
Deferred income tax assets		-44,124	1,233
Total assets		-65,104	-129
Current liabilities
Accrued expenses		2,111	1,216
Other current liabilities		207	-32
Total current liabilities		2,318	1,184
Total liabilities		2,318	1,184
Commitments and contingencies (Note 20)
Stockholders' equity
Retained earnings		-66,993	-1,319
Accumulated other comprehensive loss		-429	6
Total stockholders' equity		-67,422	-1,313
Total liabilities and stockholders' equity		-65,104	-129
Adjustments [Member] \| Account Classification [Member]
Current assets
Accounts receivable, net		-131
Other receivables		131
Current liabilities
Commitments and contingencies (Note 20)
Adjustments [Member] \| Other Adjustments [Member]
Current assets
Inventories, net		151	-325
Other receivables			8
Other current assets		944
Total current assets		1,095	-317
Property, plant and equipment, net		-864
Total assets		231	-317
Current liabilities
Accounts payable		129	32
Other accounts payable		1,159
Accrued expenses		456	430
Derivative liabilities		944
Total current liabilities		2,688	462
Other non-current liabilities		-1,159
Total liabilities		1,529	462
Commitments and contingencies (Note 20)
Stockholders' equity
Additional paid-in capital		524	131
Retained earnings		-1,805	-915
Accumulated other comprehensive loss		-17	5
Total stockholders' equity		-1,298	-779
Total liabilities and stockholders' equity		231	-317
Adjustments [Member] \| Account Reclassification [Member]
Current assets
Accounts receivable, net			-245
Other receivables			245
Current liabilities
Commitments and contingencies (Note 20)

Restatement_of_Consolidated_Fi5

Restatement of Consolidated Financial Statements - Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Statements of Cash Flows (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities
Net income (loss)	($64,203)	$110,038	($11,301)
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization	32,726	32,066	51,224
Provision for severance benefits	23,169	21,530	16,481
Amortization of debt issuance costs and original issue discount	890	1,009	970
Loss (gain) on foreign currency translation, net	-18,329	-64,886	14,835
Restructuring and impairment charges	6,378		2,499
Stock-based compensation	2,213	2,389	2,216
Loss on early extinguishment of senior notes	32,812		5,459
Other	1,479	-663	1,450
Changes in operating assets and liabilities
Accounts receivable	26,756	5,758	19,197
Inventories, net	9,593	-12,495	4,359
Other receivables	-3,964	-337	2,403
Other current assets	11,026	10,835	-5,093
Deferred tax assets	1,470	1,914	1,509
Accounts payable	-3,111	-1,737	18,144
Other accounts payable	-10,376	-11,007	-7,952
Accrued expenses	20,974	24,304	-1,668
Other current liabilities	-387	9,497	-1,151
Other non-current liabilities	6,073	-3,329	837
Payment of severance benefits	-6,130	-6,997	-10,478
Other	-304	217	-363
Net cash provided by operating activities	68,755	118,106	103,577
Cash flows from investing activities
Decrease in restricted cash	125	13,021	6,410
Increase in restricted cash		-6,238	-13,609
Proceeds from disposal of plant, property and equipment	94	937	219
Purchase of property, plant and equipment	-42,483	-58,538	-47,113
Payment for intellectual property registration	-605	-882	-696
Payment for purchase of Dawin, net of cash acquired		-8,642
Collection of guarantee deposits	117	81	1,544
Payment of guarantee deposits	-1,365	-320	-2,482
Other	14	37	-371
Net cash used in investing activities	-44,103	-60,544	-56,098
Cash flows from financing activities
Proceeds from issuance of common stock	11,375	962	9,336
Repurchase of senior notes			-50,307
Repayment of obligations under capital lease		-2,968	-6,312
Acquisition of treasury stock	-51,000	-28,125	-11,793
Net cash used in financing activities	-50,122	-30,131	-59,076
Effect of exchange rates on cash and cash equivalents	-3,162	-7,304	1,536
Net increase (decrease) in cash and cash equivalents	-28,632	20,127	-10,061
Cash and cash equivalents
Beginning of the period	182,238	162,111	172,172
End of the period	153,606	182,238	162,111
Supplemental cash flow information
Cash paid for interest	16,223	21,955	24,722
Cash paid (refunded) for income taxes	6,267	-609	1,954
Non-cash investing and financing activities
Property, plant and equipment additions in other accounts payable	116	2,989	1,052
Deferred offering costs reclassified as reduction of additional paid-in capital			7,240
As Previously Reported [Member]
Cash flows from operating activities
Net income (loss)		193,301	21,793
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization		32,390	51,224
Provision for severance benefits		20,937	14,698
Amortization of debt issuance costs and original issue discount		1,009	970
Loss (gain) on foreign currency translation, net		-63,567	15,140
Restructuring and impairment charges			2,499
Stock-based compensation		1,996	2,085
Loss on early extinguishment of senior notes			5,459
Other		-615	1,585
Changes in operating assets and liabilities
Accounts receivable		-7,534	-6,234
Inventories, net		-19,066	4,274
Other receivables		-458	2,657
Other current assets		10,944	-5,081
Deferred tax assets		-62,743	1,412
Accounts payable		-1,838	18,084
Other accounts payable		-9,185	-6,891
Accrued expenses		24,412	-5,577
Other current liabilities		11,857	-3,050
Other non-current liabilities		-3,956	326
Payment of severance benefits		-6,997	-10,478
Other		216	-364
Net cash provided by operating activities		121,103	104,531
Cash flows from investing activities
Decrease in restricted cash		13,021	6,410
Increase in restricted cash		-6,238	-13,609
Proceeds from disposal of plant, property and equipment		937	219
Purchase of property, plant and equipment		-61,522	-48,173
Payment for intellectual property registration		-882	-696
Payment for purchase of Dawin, net of cash acquired		-8,642
Collection of guarantee deposits		81	1,544
Payment of guarantee deposits		-320	-2,482
Other		37	-371
Net cash used in investing activities		-63,528	-57,158
Cash flows from financing activities
Proceeds from issuance of common stock		962	9,336
Repurchase of senior notes			-50,307
Repayment of obligations under capital lease		-2,968	-6,312
Acquisition of treasury stock		-28,125	-11,793
Net cash used in financing activities		-30,131	-59,076
Effect of exchange rates on cash and cash equivalents		-7,317	1,642
Net increase (decrease) in cash and cash equivalents		20,127	-10,061
Cash and cash equivalents
Beginning of the period	182,238	162,111	172,172
End of the period		182,238	162,111
Supplemental cash flow information
Cash paid for interest		21,955	24,722
Cash paid (refunded) for income taxes		-609	1,954
Non-cash investing and financing activities
Deferred offering costs reclassified as reduction of additional paid-in capital			7,194
Adjustments [Member]
Cash flows from operating activities
Net income (loss)		-83,263	-33,094
Adjustments to reconcile net income (loss) to net cash provided by operating activities
Depreciation and amortization		-324
Provision for severance benefits		593	1,783
Loss (gain) on foreign currency translation, net		-1,319	-305
Stock-based compensation		393	131
Other		-48	-135
Changes in operating assets and liabilities
Accounts receivable		13,292	25,431
Inventories, net		6,571	85
Other receivables		121	-254
Other current assets		-109	-12
Deferred tax assets		64,657	97
Accounts payable		101	60
Other accounts payable		-1,822	-1,061
Accrued expenses		-108	3,909
Other current liabilities		-2,360	1,899
Other non-current liabilities		627	511
Other		1	1
Net cash provided by operating activities		-2,997	-954
Cash flows from investing activities
Purchase of property, plant and equipment		2,984	1,060
Net cash used in investing activities		2,984	1,060
Cash flows from financing activities
Effect of exchange rates on cash and cash equivalents		13	-106
Non-cash investing and financing activities
Property, plant and equipment additions in other accounts payable		2,989	1,052
Deferred offering costs reclassified as reduction of additional paid-in capital			$46

Restatement_of_Consolidated_Fi6

Restatement of Consolidated Financial Statements - Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Statements of Comprehensive Income (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Other comprehensive income (loss)
Foreign currency translation adjustments									-13,727	-37,737	8,373
Derivative adjustments
Fair valuation of derivatives									7,497	5,237	-5,559
Reclassification adjustment for loss (gain) loss on derivatives included in net income (loss)									-2,984	4,608	-10,979
Unrealized loss on investments									606	-15	-103
Total comprehensive income (loss)									-72,811	82,131	-19,569
As Previously Reported [Member]
Net income (loss)		46,671	4,436	-7,405	125,286	48,412	4,340	15,263		193,301	21,793
Other comprehensive income (loss)
Foreign currency translation adjustments										-34,325	7,105
Derivative adjustments
Fair valuation of derivatives										4,788	-5,041
Reclassification adjustment for loss (gain) loss on derivatives included in net income (loss)										5,057	-11,496
Unrealized loss on investments										-15	-103
Total comprehensive income (loss)										$168,806	$12,258

Restatement_of_Consolidated_Fi7

Restatement of Consolidated Financial Statements - Schedule of Restatement Adjustments and Impact on Previously Reported Consolidated Retained Earnings (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jan. 01, 2011
Retained earnings	$105,889	$170,092	$60,054	$71,355
As Previously Reported [Member]
Retained earnings		287,251	93,950	72,157
Adjustments [Member]
Retained earnings		-117,159	-33,896	-802
Adjustments [Member] \| Understated Employee Benefits [Member]
Retained earnings		-4,740	-3,830	-1,358
Adjustments [Member] \| Other Revenue Recognition - Non-recurring Engineering [Member]
Retained earnings				835
Adjustments [Member] \| Accrued Liabilities [Member]
Retained earnings				-221
Adjustments [Member] \| Inventory Reserves And Other [Member]
Retained earnings				($58)

Fair_Value_Measurements_Assets

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Liabilities:
Derivative liabilities		$944	$9,757
Assets and liabilities measured at fair value on recurring basis [Member] \| Quoted Prices in Active Markets for Identical Asset (Level 1) [Member]
Assets:
Available-for-sale securities (other non-current assets)	1,236	601	572
Assets and liabilities measured at fair value on recurring basis [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Assets:
Derivative assets (other current assets)	4,912	1,458
Liabilities:
Derivative liabilities		944	9,757
Assets and liabilities measured at fair value on recurring basis [Member] \| Carrying Value [Member]
Assets:
Available-for-sale securities (other non-current assets)	1,236	601	572
Derivative assets (other current assets)	4,912	1,458
Liabilities:
Derivative liabilities		944	9,757
Assets and liabilities measured at fair value on recurring basis [Member] \| Fair Value Measurement [Member]
Assets:
Available-for-sale securities (other non-current assets)	1,236	601	572
Derivative assets (other current assets)	4,912	1,458
Liabilities:
Derivative liabilities		$944	$9,757

Fair_Value_Measurements_Schedu

Fair Value Measurements - Schedule of Fair Value of Long-term Borrowings (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Long-term Borrowings:
Carrying amount of senior notes	$223,923	$201,653	$201,389
10.5% senior notes due 2018 [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Long-term Borrowings:
Carrying amount of senior notes		201,653	201,389
Estimated fair value of senior notes		229,152	214,894
6.625% senior notes due 2021 [Member] \| Significant Other Observable Inputs (Level 2) [Member]
Long-term Borrowings:
Carrying amount of senior notes	223,923
Estimated fair value of senior notes	$229,500

Fair_Value_Measurements_Schedu1

Fair Value Measurements - Schedule of Fair Value of Long-term Borrowings (Parenthetical) (Detail)	0 Months Ended		12 Months Ended			0 Months Ended
	16-May-11	Apr. 09, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 18, 2013
10.5% senior notes due 2018 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate		10.50%	10.50%	10.50%	10.50%
Due date	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18
6.625% senior notes due 2021 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest rate			6.63%	6.63%	6.63%	6.63%
Due date			15-Jul-21	15-Jul-21	15-Jul-21	15-Jul-21

Fair_Value_Measurements_Additi

Fair Value Measurements - Additional Information (Detail) (USD $)	12 Months Ended	0 Months Ended		3 Months Ended
	Dec. 31, 2013	Dec. 31, 2013	Jul. 18, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net proceeds from senior notes	$218,836,000
Original debt issue discount	1,077,000	1,077,000		1,077,000	2,038,000	2,302,000
6.625% senior notes due 2021 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Net proceeds from senior notes		218,800,000	218,800,000
Aggregate principal amount	225,000,000	225,000,000	225,000,000	225,000,000
Original debt issue discount	1,100,000	1,100,000	1,100,000	1,100,000
Debt issuance costs paid		5,100,000	5,100,000
Dawin Electronics [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment charges				$5,253,000

Accounts_Receivable_Schedule_o

Accounts Receivable - Schedule of Accounts Receivable (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Receivables [Abstract]
Accounts receivable	$81,862	$109,603	$97,217
Notes receivable	460	1,251	9,602
Allowances for doubtful accounts	-268	-401	-389
Sales return reserve	-1,205	-1,264	-2,297
Low yield compensation reserve	-1,951	-3,206	-1,511
Accounts receivable, net	$78,898	$105,983	$102,622

Accounts_Receivable_Schedule_o1

Accounts Receivable - Schedule of Changes in Allowance for Doubtful Accounts (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance	($268)	($401)	($389)
Allowance for doubtful accounts [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	-401	-389	-609
Reversal of allowance	115	6	218
Write off	0	0	0
Translation adjustments	18	-18	2
Ending balance	($268)	($401)	($389)

Accounts_Receivable_Schedule_o2

Accounts Receivable - Schedule of Changes in Sales Return Reserve (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance	($1,205)	($1,264)	($2,297)
Sales return reserve [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	-1,264	-2,297	-322
Addition to reserve	-1,218	-174	-5,223
Payment made	1,296	1,308	3,218
Translation adjustments	-19	-101	30
Ending balance	($1,205)	($1,264)	($2,297)

Accounts_Receivable_Schedule_o3

Accounts Receivable - Schedule of Changes in Low Yield Compensation Reserve (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts, Notes, Loans and Financing Receivable [Line Items]
Ending balance	($1,951)	($3,206)	($1,511)
Low yield compensation reserve [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Beginning balance	-3,206	-1,511	-2,134
Addition to reserve	-1,868	-3,074	-841
Payment made	3,150	1,519	1,468
Translation adjustments	-27	-140	-4
Ending balance	($1,951)	($3,206)	($1,511)

Accounts_Receivable_Additional

Accounts Receivable - Additional Information (Detail) (Trade Accounts Receivable [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Trade Accounts Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sale of accounts receivable	$28,869	$29,347
Pre-tax losses on accounts receivable	$73	$57

Inventories_Summary_of_Invento

Inventories - Summary of Inventories (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Inventory Disclosure [Abstract]
Finished goods	$43,734	$30,715	$13,224
Semi-finished goods and work-in-process	92,030	62,918	49,124
Raw materials	9,464	11,996	11,183
Materials in-transit and other	1,870	2,184	1,471
Less: inventory reserve	-72,400	-25,429	-12,319	-7,100
Inventories, net	$74,698	$82,384	$62,683

Inventories_Changes_in_Invento

Inventories - Changes in Inventory Reserve (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Inventory Disclosure [Abstract]
Beginning balance	($25,429)	($12,319)	($7,100)
Change in reserve	-48,015	-14,910	-7,311
Write off	3,086	3,376	1,806
Translation adjustments	-2,042	-1,576	286
Ending balance	($72,400)	($25,429)	($12,319)

Property_Plant_and_Equipment_S

Property, Plant and Equipment - Summary of Property, Plant and Equipment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$373,287	$329,876	$247,279
Less: accumulated depreciation	-136,397	-109,635	-78,130
Accumulated depreciation on equipment under capital lease			-2,414
Land	17,407	17,151	15,928
Property, plant and equipment, net	254,297	237,392	182,663
Buildings and related structures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	81,050	79,658	73,021
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	269,840	232,888	151,100
Vehicles and others [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	22,397	17,330	11,998
Equipment under capital lease [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross			$11,160

Property_Plant_and_Equipment_A

Property, Plant and Equipment - Additional Information (Detail) (USD $)	12 Months Ended			3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation expenses	$25,934	$23,024	$41,812
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Impairment charges				$508

Intangible_Assets_Summary_of_I

Intangible Assets - Summary of Intangible Assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Less: accumulated amortization	($54,243)	($49,266)	($36,984)
Goodwill		3,360
Intangible assets, net	3,111	15,260	16,787
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	20,081	25,011	21,126
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	29,444	29,010	26,777
Intellectual property assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross	$7,829	$7,145	$5,868

Intangible_Assets_Additional_I

Intangible Assets - Additional Information (Detail) (USD $)	12 Months Ended			0 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Mar. 02, 2012	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]
Aggregate amortization expenses for intangible assets	$6,792	$9,042	$9,412
Estimated aggregate amortization expense of intangible assets in 2014	1,488				1,488
Estimated aggregate amortization expense of intangible assets in 2015	305				305
Estimated aggregate amortization expense of intangible assets in 2016	305				305
Estimated aggregate amortization expense of intangible assets in 2017	305				305
Estimated aggregate amortization expense of intangible assets in 2018	305				305
Fabrication facilities [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment charges	617
Dawin Electronics [Member]
Finite-Lived Intangible Assets [Line Items]
Date of acquisition	2-Mar-12
Total consideration				9,291
Goodwill recognized				3,163
Impairment of goodwill	3,389				3,389
Impairment charges					5,253
Technology [Member] \| Dawin Electronics [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment charges	1,864				1,864
IPR&D [Member]
Finite-Lived Intangible Assets [Line Items]
IPR&D reclassified into technology			$1,572

Accrued_Expenses_Summary_of_Ac

Accrued Expenses - Summary of Accrued Expenses (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Payables and Accruals [Abstract]
Payroll, benefits and related taxes, excluding severance benefits	$19,869	$14,792	$8,104
Withholding tax levied on intercompany interest income	23,872	20,027	16,931
Interest on senior notes	6,749	5,124	4,470
Settlement obligations	6,460	1,322	2,100
Outside service fees	1,462	1,112	1,282
Others	7,082	4,998	2,582
Accrued expenses	$65,494	$47,375	$35,469

Accrued_Expenses_Additional_in

Accrued Expenses - Additional information (Detail) (Other non-current liabilities [Member], USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Other non-current liabilities [Member]
Accrued Liabilities [Line Items]
Long-term settlement obligation	$7,030

Derivative_Financial_Instrumen2

Derivative Financial Instruments - Details of Derivative Contracts (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Zero cost collar one [Member]
Derivative [Line Items]
Date of transaction	25-Jan-13
Type of derivative	Zero cost collar
Total notional amount	$54,000
Month of settlement	January to March 2014
Zero cost collar two [Member]
Derivative [Line Items]
Date of transaction	8-Mar-13
Type of derivative	Zero cost collar
Total notional amount	54,000
Month of settlement	April to June 2014
Zero cost collar three [Member]
Derivative [Line Items]
Date of transaction	5-Apr-13
Type of derivative	Zero cost collar
Total notional amount	54,000
Month of settlement	July to September 2014
Zero cost collar four [Member]
Derivative [Line Items]
Date of transaction	29-May-13
Type of derivative	Zero cost collar
Total notional amount	$54,000
Month of settlement	October to December 2014

Derivative_Financial_Instrumen3

Derivative Financial Instruments - Fair Value of Outstanding Forward and Zero Cost Collar Recorded as Assets (Detail) (Derivative designated as hedging instruments [Member], USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other current assets [Member] \| Zero cost collars [Member]
Asset Derivatives:
Derivatives designated as hedging instruments, Asset	$4,912	$1,458
Derivative liabilities [Member] \| Zero cost collars [Member]
Liabilities Derivatives:
Derivatives designated as hedging instruments, Liability		944	2,956
Derivative liabilities [Member] \| Forward [Member]
Liabilities Derivatives:
Derivatives designated as hedging instruments, Liability			$6,801

Derivative_Financial_Instrumen4

Derivative Financial Instruments - Offsetting of Derivative Assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Zero cost collars [Member]
Derivative [Line Items]
Asset Derivatives, Gross amounts of recognized assets/liabilities	$4,912	$1,458
Liabilities Derivatives, Gross amounts of recognized assets/liabilities		944	2,956
Asset Derivatives, Gross amounts offset in the balance sheets	0	0
Liability Derivatives, Gross amounts offset in the balance sheets		0	0
Asset Derivatives, Net amounts of assets/liabilities presented in the balance sheets	4,912	1,458
Liability Derivatives, Net amounts of assets/liabilities presented in the balance sheets		944	2,956
Asset Derivatives, Gross amounts not offset in the balance sheets, Financial instruments		-944
Liability Derivatives, Gross amounts not offset in the balance sheets, Financial instruments		-944
Asset Derivatives, Gross amounts not offset in the balance sheets, Cash collateral received/pledged	0	0
Liability Derivatives, Gross amounts not offset in the balance sheets, Cash collateral received/pledged		0	0
Asset Derivatives, Gross amounts not offset in the balance sheets, Net amount	4,912	514
Liability Derivatives, Gross amounts not offset in the balance sheets, Net amount			2,956
Forward [Member]
Derivative [Line Items]
Liabilities Derivatives, Gross amounts of recognized assets/liabilities			6,801
Liability Derivatives, Gross amounts offset in the balance sheets			0
Liability Derivatives, Net amounts of assets/liabilities presented in the balance sheets			6,801
Liability Derivatives, Gross amounts not offset in the balance sheets, Cash collateral received/pledged			0
Liability Derivatives, Gross amounts not offset in the balance sheets, Net amount			$6,801

Derivative_Financial_Instrumen5

Derivative Financial Instruments - Impact of Derivative Instruments on Consolidated Statement of Operations (Detail) (Derivatives in ASC 815 Cash Flow Hedging Relationships [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	$7,497	$5,237	($5,559)
Other income (expenses) - Others [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in Statement of Operations on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)	634	1,665	-542
Net sales [Member]
Derivative [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Statement of Operations (Effective Portion)	2,984	-4,608	10,979
Options [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)			-85
Options [Member] \| Other income (expenses) - Others [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in Statement of Operations on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)			-18
Options [Member] \| Net sales [Member]
Derivative [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Statement of Operations (Effective Portion)			-829
Forward [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	3,405	3,416	-3,125
Forward [Member] \| Other income (expenses) - Others [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in Statement of Operations on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)	412	1,300	-215
Forward [Member] \| Net sales [Member]
Derivative [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Statement of Operations (Effective Portion)	3,484	-3,192	10,708
Zero cost collars [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in AOCI on Derivatives (Effective Portion)	4,092	1,821	-2,349
Zero cost collars [Member] \| Other income (expenses) - Others [Member]
Derivative [Line Items]
Amount of Gain (Loss) Recognized in Statement of Operations on Derivatives (Ineffective Portion and Amount Excluded from Effectiveness Testing)	222	365	-309
Zero cost collars [Member] \| Net sales [Member]
Derivative [Line Items]
Amount of Gain (Loss) Reclassified from AOCI into Statement of Operations (Effective Portion)	($500)	($1,416)	$1,100

Derivative_Financial_Instrumen6

Derivative Financial Instruments - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Amount reclassified from accumulated other comprehensive income into earnings, period	12 months
Amount reclassified from accumulated other comprehensive income into earnings	$4,782,000
Cash and cash equivalents	30,000,000
Deposit of cash collateral in excess	5,000,000
Cash collateral for credit support to counterparties	$0

Product_Warranties_Schedule_of

Product Warranties - Schedule of Changes in Accrued Warranty Liabilities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]
Beginning balance	$1,223	$631	$266
Addition to warranty reserve	1,917	2,069	1,295
Payments made	-2,268	-1,555	-924
Translation adjustments	5	78	-6
Ending balance	$877	$1,223	$631

Longterm_Borrowings_Components

Long-term Borrowings - Components of Long-Term Borrowings (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 18, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 18, 2013
Debt Instrument [Line Items]
Discount on senior notes	($1,077)	($2,038)	($2,302)
Long-term borrowings, net of unamortized discount	223,923	201,653	201,389
10.5% senior notes due 2018 [Member]
Debt Instrument [Line Items]
Long-term borrowings		203,691	203,691
6.625% senior notes due 2021 [Member]
Debt Instrument [Line Items]
Long-term borrowings	225,000
Discount on senior notes	($1,100)			($1,100)

Longterm_Borrowings_Components1

Long-term Borrowings - Components of Long-Term Borrowings (Parenthetical) (Detail)	0 Months Ended		12 Months Ended			0 Months Ended
	16-May-11	Apr. 09, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 18, 2013
10.5% senior notes due 2018 [Member]
Debt Instrument [Line Items]
Interest rate		10.50%	10.50%	10.50%	10.50%
Due date	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18
6.625% senior notes due 2021 [Member]
Debt Instrument [Line Items]
Interest rate			6.63%	6.63%	6.63%	6.63%
Due date			15-Jul-21	15-Jul-21	15-Jul-21	15-Jul-21

Longterm_Borrowings_Additional

Long-term Borrowings - Additional Information (Detail) (USD $)	12 Months Ended		0 Months Ended		12 Months Ended	0 Months Ended
	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2013	Jul. 18, 2013	Dec. 31, 2012	16-May-11	Apr. 09, 2010
Debt Instrument [Line Items]
Net proceeds from senior notes	$218,836,000
Original debt issue discount	1,077,000	2,302,000	1,077,000		2,038,000
Loss on early extinguishment of senior notes	-32,812,000	-5,459,000
6.625% senior notes due 2021 [Member]
Debt Instrument [Line Items]
Aggregate principal amount	225,000,000		225,000,000	225,000,000
Interest rate	6.63%	6.63%	6.63%	6.63%	6.63%
Due date	15-Jul-21	15-Jul-21		15-Jul-21	15-Jul-21
Aggregate principal amount of senior notes pricing				99.50%
Net proceeds from senior notes			218,800,000	218,800,000
Original debt issue discount	1,100,000		1,100,000	1,100,000
Debt issuance costs paid			5,100,000	5,100,000
Loss on early extinguishment of senior notes	32,800,000
Repurchase premium on senior notes	23,800,000
Write-off of discounts, senior notes	1,900,000
Write-off of debt issuance costs	5,300,000
Interest incurred during the period	1,800,000
Percentage of redeem aggregate principal amount of Notes issued	35.00%		35.00%
Redemption price plus accrued, unpaid interest and special interest to the date of redemption	106.63%
Redemption price	100.00%
6.625% senior notes due 2021 [Member] \| Other non-current assets [Member]
Debt Instrument [Line Items]
Remaining capitalized costs	4,822,000		4,822,000
6.625% senior notes due 2021 [Member] \| Amortization costs [Member]
Debt Instrument [Line Items]
Interest expense, net	217,000
6.625% senior notes due 2021 [Member] \| 2017 [Member]
Debt Instrument [Line Items]
Redemption price plus accrued, unpaid interest and special interest to the date of redemption	103.31%
6.625% senior notes due 2021 [Member] \| 2018 [Member]
Debt Instrument [Line Items]
Redemption price plus accrued, unpaid interest and special interest to the date of redemption	101.66%
6.625% senior notes due 2021 [Member] \| 2019 [Member]
Debt Instrument [Line Items]
Redemption price plus accrued, unpaid interest and special interest to the date of redemption	100.00%
10.5% senior notes due 2018 [Member]
Debt Instrument [Line Items]
Aggregate principal amount						250,000,000	250,000,000
Interest rate	10.50%	10.50%	10.50%		10.50%		10.50%
Due date	15-Apr-18	15-Apr-18			15-Apr-18	15-Apr-18	15-Apr-18
Aggregate principal amount of senior notes pricing							98.67%
Loss on early extinguishment of senior notes		5,460,000
Repurchase premium on senior notes		3,998,000
Write-off of discounts, senior notes		554,000
Write-off of debt issuance costs		609,000
Additionally repurchased senior notes		46,300,000
Direct legal and advisory service fees		$299,000

Accrued_Severance_Benefits_Add

Accrued Severance Benefits - Additional Information (Detail)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation and Retirement Disclosure [Abstract]
Eligible employees for severance benefits	98.00%
Percentage of severance benefits fund	0.90%	1.02%	1.21%

Accrued_Severance_Benefits_Cha

Accrued Severance Benefits - Changes in Accrued Severance Benefits (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]
Accrued severance benefits, net	$134,172	$114,858	$92,432
Employee severance [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	116,036	93,559	88,973
Provisions	23,169	21,530	16,481
Severance payments	-6,130	-6,997	-10,478
Translation adjustments	2,281	7,944	-1,417
Ending balance	135,356	116,036	93,559
Less: cumulative contributions to the National Pension Fund	-383	-395	-403
Group severance insurance plan	-801	-783	-724
Accrued severance benefits, net	$134,172	$114,858	$92,432

Accrued_Severance_Benefits_Fut

Accrued Severance Benefits - Future Benefits Payments to Employees (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
2014	$377
2015	394
2016	1,351
2017	1,763
2018	3,134
2019 - 2023	$21,322

Warrants_Additional_Informatio

Warrants - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013
Other Liabilities Disclosure [Abstract]
Purchase of new common stock	1,875
Exercisable price per share	$15.76
Value of warrant to purchase common share	$1.35
Fair value of common share	$6.32
Exercise price	$15.76
Risk free rate of interest	2.30%
Volatility rate	50.00%
Dividend rate	0.00%
Term in years	5 years
Warrants expiration date	9-Nov-14

Common_Stock_Additional_Inform

Common Stock - Additional Information (Detail) (USD $)	0 Months Ended	1 Months Ended	12 Months Ended
Common Stock - Additional Information (Detail) (USD $)	Oct. 07, 2011	Aug. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 30, 2013
Class of Stock [Line Items]
Common stock, par value			$0.01	$0.01	$0.01
Common stock, shares authorized			150,000,000	150,000,000	150,000,000
Common stock, shares issued			40,627,131	39,599,374	39,439,115
Common stock, shares outstanding			34,048,366	35,635,357	37,907,575
Decrease in stockholders' equity			$51,000,000	$28,125,000	$11,793,000
Expiration date of stock repurchase program			12-Dec-14
Stock repurchase program [Member]
Class of Stock [Line Items]
Common stock, repurchase	35,000,000
Common stock purchase by an additional amount		25,000,000
Common stock repurchase, maximum amount		60,000,000				100,000,000
Purchase of common stock in open market, shares			2,615,000	2,432,000	1,532,000
Purchase of common stock in open market, value			$51,000,000	$28,125,000	$11,793,000
Stock repurchase program [Member] \| Minimum [Member]
Class of Stock [Line Items]
New stock repurchase program, effective date			5-Aug-13
Stock repurchase program [Member] \| Maximum [Member]
Class of Stock [Line Items]
New stock repurchase program, effective date			15-Dec-14

Common_Stock_Schedule_of_Chang

Common Stock - Schedule of Changes in Common Stock (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Class of Stock [Line Items]
Balance, Shares beginning	35,635,357	37,907,575
Issuance of common stock, Shares	40,627,131	39,599,374	39,439,115
Exercise of stock options, Shares	579,476	155,708	90,005
Balance, Shares ending	34,048,366	35,635,357	37,907,575
Issuance of common stock	$406	$396	$394
Exercise of stock options	4,546	916	529
Exercise of warrants	7,064
Common Stock [Member]
Class of Stock [Line Items]
Balance, Shares beginning	35,635,357	37,907,575	38,401,989
Forfeiture of restricted stock bonuses, Shares			-3,465
Issuance of common stock, Shares		4,499	950,586
Exercise of stock options, Shares	579,476	155,708	90,005
Exercise of warrants, Shares	448,281	52
Acquisitions of treasury stock, Shares	-2,614,748	-2,432,477	-1,531,540
Balance, Shares ending	34,048,366	35,635,357	37,907,575
Common stock at the beginning of the period	396	394	384
Forfeiture of restricted stock bonuses	0	0	0
Issuance of common stock			10
Exercise of stock options	6	2
Exercise of warrants	4
Acquisitions of treasury stock	0	0	0
Total common stock outstanding at the end of the period	$406	$396	$394

Equity_Incentive_Plans_Additio

Equity Incentive Plans - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options period shall not exceed from the date of grant	10 years
Number of shares authorized	5,221
Number of shares reserved for future issuance	553
Fair values of restricted stock bonuses released from restriction			$1,818
Fair value of options vested	1,746	1,515	1,565
Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options vesting period	3 years
Common stock vesting percentage	34.00%
Allocated share based compensation expense	2,213	2,389	1,334
Unrecognized compensation cost related to stock options	1,357
Unrecognized compensation cost related to stock options, period for recognition	8 months 12 days
Options [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock vesting percentage on completion of three-month	8.00%
Options [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock vesting percentage on completion of three-month	9.00%
Restricted stock bonuses [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share based compensation expense			$882

Equity_Incentive_Plans_Summary

Equity Incentive Plans - Summary of Stock Option and Restricted Stock Bonus Activities (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Outstanding Beginning Balance, Number of Restricted Stock Bonuses			291,061
Granted, Number of Restricted Stock Bonuses	0	0	0
Released from restriction, Number of Restricted Stock Bonuses			-287,596
Forfeited, Number of Restricted Stock Bonuses			-3,465
Exercised, Number of Restricted Stock Bonuses	0	0	0
Outstanding Ending Balance, Number of Restricted Stock Bonuses				291,061
Outstanding Beginning Balance, Number of Options	3,077,481	2,008,960	1,957,760
Granted, Number of Options	455,000	1,319,500	181,125
Released from restriction, Number of Options			0
Forfeited, Number of Options	-8,360	-95,271	-39,920
Exercised, Number of Options	-579,476	-155,708	-90,005
Outstanding Ending Balance, Number of Options	2,944,645	3,077,481	2,008,960	1,957,760
Vested and expected to vest, Number of Options	2,916,184	3,021,937	1,974,611
Exercisable, Number of Options	1,946,475	1,726,891	1,212,445
Outstanding Beginning Balance, Weighted Average Exercise Price of Stock Options	$7.35	$6.79	$6.32
Granted, Weighted Average Exercise Price of Stock Options	$17.08	$8.29	$11.68
Forfeited, Weighted Average Exercise Price of Stock Options	$10.89	$11.07	$8.37
Exercised, Weighted Average Exercise Price of Stock Options	$7.44	$5.88	$5.88
Outstanding Ending Balance, Weighted Average Exercise Price of Stock Options	$8.82	$7.35	$6.79	$6.32
Vested and expected to vest, Weighted Average Exercise Price of Stock Options	$8.78	$7.32	$6.75
Exercisable, Weighted Average Exercise Price of Stock Options	$7	$6.54	$6.37
Outstanding Beginning Balance, Aggregate Intrinsic Value of Stock Options	$26,385	$2,773	$14,158
Outstanding Ending Balance, Aggregate Intrinsic Value of Stock Options	31,558	26,385	2,773	14,158
Vested and expected to vest, Aggregate Intrinsic Value of Stock Options	31,376	25,988	2,742
Exercisable, Aggregate Intrinsic Value of Stock Options	$24,325	$16,203	$1,819
Outstanding, Weighted Average Remaining Contractual Life of Stock Options	7 years 3 months 18 days	7 years 10 months 24 days	8 years 1 month 6 days	9 years
Vested and expected to vest, Weighted Average Remaining Contractual Life of Stock Options	7 years 3 months 18 days	7 years 10 months 24 days	8 years 1 month 6 days
Exercisable, Weighted Average Remaining Contractual Life of Stock Options	6 years 8 months 12 days	7 years	8 years 1 month 6 days

Equity_Incentive_Plans_Assumpt

Equity Incentive Plans - Assumptions used in Black-Scholes Option-Pricing Model on Weighted Average Basis (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Grant-date fair value of option	$4.30	$2.70	$4.12
Expected term	2 years 9 months 18 days	3 years	3 years
Risk-free interest rate	0.40%	0.40%	0.90%
Expected volatility	37.60%	48.80%	52.20%
Expected dividends	0.00%	0.00%	0.00%

Equity_Incentive_Plans_Number_

Equity Incentive Plans - Number and Weighted Average Grant-Date Fair Value of Unvested Stock Options (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding Beginning Balance, Number of Options	3,077,481	2,008,960	1,957,760
Granted options during the period, Number	455,000	1,319,500	181,125
Forfeited options during the period, Number	-8,360	-95,271	-39,920
Exercised options during the period, Number	-579,476	-155,708	-90,005
Outstanding Ending Balance, Number of Options	2,944,645	3,077,481	2,008,960
Unvested options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding Beginning Balance, Number of Options	1,350,590	796,514	1,327,825
Granted options during the period, Number	455,000	1,319,500	181,125
Vested options during the period, Number	-651,530	-654,022	-637,940
Forfeited options during the period, Number	-7,106	-74,335	-37,215
Exercised options during the period, Number	-148,784	-37,067	-37,281
Outstanding Ending Balance, Number of Options	998,170	1,350,590	796,514
Unvested options at the beginning of the period, Weighted Average Grant-Date Fair Value	2.79	2.6	2.37
Granted options during the period, Weighted Average Grant-Date Fair Value	4.3	2.7	4.12
Vested options during the period, Weighted Average Grant-Date Fair Value	2.68	2.32	2.51
Forfeited options during the period, Weighted Average Grant-Date Fair Value	3.92	4.02	2.99
Exercised options during the period, Weighted Average Grant-Date Fair Value	2.46	1.87	2.11
Unvested options at the end of the period, Weighted Average Grant-Date Fair Value	3.69	2.79	2.6

Restructuring_and_Impairment_C1

Restructuring and Impairment Charges - Additional Information (Detail) (USD $)	12 Months Ended	3 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]
Contract termination cost and other administrative costs	$243
Dawin Electronics [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges		5,253
Impairment of goodwill		3,389	3,389
Dawin Electronics [Member] \| Technology [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges		1,864	1,864
Machinery and equipment [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges		508
Machinery and equipment [Member] \| Dawin Electronics [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges			508
Abandoned in-process research and development projects [Member]
Restructuring Cost and Reserve [Line Items]
Impairment charges	2,409
Number of abandoned projects	12
Abandoned system project [Member]
Restructuring Cost and Reserve [Line Items]
Number of abandoned projects	1
Fabrication facilities [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1,829
Impairment charges			617
Research and development expenses [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,100
Impairment charges	90
One-time employee termination benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$842

Foreign_Currency_Gain_Loss_Net1

Foreign Currency Gain (Loss), Net - Additional Information (Detail)	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Millions, unless otherwise specified	USD ($)	KRW	KRW	KRW
Foreign Currency Transaction [Abstract]
Exchange rates using first base rate		1,055.30	1,071.10	1,153.30
Intercompany loan balance	$536

Income_Taxes_Components_of_Inc

Income Taxes - Components of Income Tax Expense (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income (loss) before income taxes
Domestic	($6,127)	($2,634)	($2,021)
Foreign	-54,106	125,519	-1,165
Income (loss) before income taxes	-60,233	122,885	-3,186
Current income taxes expense (benefit)
Domestic	-2,258	6,170	54
Foreign	4,875	4,533	6,038
Uncertain tax position liability	-80	189	548
Current income taxes expense	2,537	10,892	6,640
Deferred income taxes expense
Foreign	1,433	1,955	1,475
Income tax expenses	3,970	12,847	8,115
Effective tax rate		10.50%
Domestic [Member]
Current income taxes expense (benefit)
Uncertain tax position liability	-87	14	41
Foreign [Member]
Current income taxes expense (benefit)
Uncertain tax position liability	$7	$175	$507

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Income Tax Contingency [Line Items]
Effective tax rate		10.50%
Statutory income tax rate	35.00%
Net deferred tax assets	$2,244	$4,374	$6,846
Deferred tax assets, valuation allowance amount	178,729	162,968	200,056	207,774
Net operating loss carry-forwards	195,421
Net operating loss utilized	69,159	86,938	32,749
Net operating loss expiration date	2019
Unrecognized tax benefits	3,706	3,820	3,472
Income tax benefits by reversing liabilities	106	5	5
Income tax expenses for uncertain tax positions	7	55	474
Recognized interest and penalties as income tax expense	20	139	78
Total interest and penalties accrued	530	544	396
MagnaChip Semiconductor, Ltd. [Member]
Income Tax Contingency [Line Items]
Statutory income tax rate	24.20%	24.20%	24.20%
Korean [Member]
Income Tax Contingency [Line Items]
Tax credit carry-forwards	9,252
Net operating loss carry-forwards, expiration period	2014 to 2018
Dutch [Member]
Income Tax Contingency [Line Items]
Tax credit carry-forwards	$16,789
Net operating loss carry-forwards, expiration period	Indefinite period of time

Income_Taxes_Difference_Betwee

Income Taxes - Difference Between Provision for Domestic and Foreign Income Taxes and Amount Calculated by Statutory Tax Rate to Net Income Before Income Taxes (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Provision computed at statutory rate	($21,082)	$43,010	($1,115)
Change in statutory tax rate			-11,872
Difference in foreign tax rates	5,375	-12,544	3,946
Permanent differences
Derivative assets adjustment	1,469	3,364	-6,334
TPECs, hybrid and other interest	-3,151	-5,920	-6,513
Permanent impairment		-935	-5,120
Thin capitalization		97	3,422
Deemed dividend		7,609
Permanent foreign currency gain (loss)	3,351	-465	2,439
Customs penalty		742
Other permanent differences	-881	1,556	674
Withholding tax	3,918	4,242	5,861
Foreign exchange rate adjustment	-7,455	-4,127	3,867
Change in valuation allowance	24,062	-21,184	20,124
Tax Credit	-1,818	-2,796	-1,823
Uncertain tax positions liability	-80	189	548
Others	262	9	11
Income tax expenses	$3,970	$12,847	$8,115

Income_Taxes_Summary_of_Compos

Income Taxes - Summary of Composition of Net Deferred Income Tax Assets (Liabilities) (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Deferred tax assets
Accounts Receivables	$28,628	$8,799	$5,333
Inventories	5,866	3,501	299
Derivative assets			2,361
Accrued expenses	8,758	2,812	2,243
Product warranties	292	306	556
Other reserves	684	1,072	518
Royalty income	1,364	3,118	3,452
Property, plant and equipment	13,667	12,945	13,704
Intangible assets	922
Accumulated severance benefits	27,769	23,465	18,507
Foreign currency translation loss	12,220	13,533	26,718
NOL carry-forwards	53,714	72,533	112,195
Tax credit	26,041	26,786	24,954
Other long-term payable	608	168	84
Others	2,887	1,438	3,705
Total deferred tax assets	183,420	170,476	214,629
Less: valuation allowance	-178,729	-162,968	-200,056	-207,774
Deferred tax assets, net	4,691	7,508	14,573
Deferred tax liabilities
Derivative assets	1,189	124
Intangible assets		1,712	3,331
Foreign currency translation gain	19	1,003	4,146
Others	1,239	295	250
Total deferred tax liabilities	2,447	3,134	7,727
Net deferred tax assets	2,244	4,374	6,846
Reported as
Current deferred income tax assets	1,348	1,788	2,076
Long-term deferred income tax assets	896	2,586	4,770
Net deferred tax assets	$2,244	$4,374	$6,846

Income_Taxes_Changes_in_Valuat

Income Taxes - Changes in Valuation Allowance for Deferred Tax Assets (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Beginning balance	$162,968	$200,056	$207,774
Charged to expense (income)	24,062	-21,184	20,124
NOL and tax credit expiration	-10,150	-25,305	-25,965
Translation adjustment	1,849	9,401	-1,877
Ending balance	$178,729	$162,968	$200,056

Income_Taxes_Reconciliation_of

Income Taxes - Reconciliation of Total Amounts of Unrecognized Tax Benefits (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, balance at the beginning	$11,196	$10,297	$10,790
Additions based on tax positions related to the current year	1,690	1,342	1,950
Additions for tax positions of prior years		41
Lapse of statute of limitations	-1,067	-942	-2,410
Translation adjustment	46	458	-33
Unrecognized tax benefits, balance at the ending	$11,865	$11,196	$10,297

Geographic_and_Segment_Informa2

Geographic and Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	Customer	Customer	Customer
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of operating segments	1
Number of business lines	3
Geographic Concentration Risk [Member] \| Property, Plant and Equipment [Member] \| Korea [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	99.00%
Customer Concentration Risk [Member] \| Net Sales [Member] \| Top Ten Customers [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	59.00%	61.00%	60.00%
Number of customers	10	10	10
Customer Concentration Risk [Member] \| Net Sales [Member] \| Customer One [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage	11.30%
Number of customers	1
Customer Concentration Risk [Member] \| Net Sales [Member] \| Customer Two [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percentage		11.50%	15.40%
Number of customers		1	1

Geographic_and_Segment_Informa3

Geographic and Segment Information - Net Sales by Business Line (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Sales
Total segment net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Display Solutions [Member]
Net Sales
Total segment net sales									202,951	285,939	323,634
Semiconductor Manufacturing Services [Member]
Net Sales
Total segment net sales									395,365	395,858	330,715
Power Solutions [Member]
Net Sales
Total segment net sales									135,329	124,960	87,922
All Other [Member]
Net Sales
Total segment net sales									$532	$579	$859

Geographic_and_Segment_Informa4

Geographic and Segment Information - Net Sales by Region, Based on Location of Customer (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Korea [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales									313,634	365,682	372,736
Asia Pacific (other than Korea) [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales									284,429	271,908	271,521
U.S.A. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales									100,790	124,481	75,378
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales									32,136	39,304	14,022
Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total segment net sales									$3,188	$5,961	$9,473

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Commitments and Contingencies Disclosure [Abstract]
Initial term of leases	20 years
Renewal terms of leases	10 years
Notice period upon cancellation of leases	90 days
Rental expenses	$8,829	$8,879	$8,148

Commitments_and_Contingencies_2

Commitments and Contingencies - Schedule of Minimum Aggregate Rental Payments Due Under Non-Cancelable Lease Contracts (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
2014	$6,001
2015	5,447
2016	4,552
2017	2,212
2018	2,212
2019 and thereafter	32,847
Minimum aggregate rental payments due under non-cancelable lease contracts	$53,271

Related_Party_Transactions_Add

Related Party Transactions - Additional Information (Detail) (USD $)	0 Months Ended		12 Months Ended
Share data in Thousands, unless otherwise specified	16-May-11	Apr. 09, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	16-May-11	Apr. 09, 2010
Related Party Transaction [Line Items]
Common stock outstanding affiliated percentage			12.00%
Purchase of common shares related to warrants			556
Purchase of outstanding common shares related to warrants			1,426
Fees and expenses paid in connection with the registration and sale of shares of our common stock			800,000	1,200,000
10.5% senior notes due 2018 [Member]
Related Party Transaction [Line Items]
Repurchased senior notes	35,000,000					35,000,000
Aggregate principal amount	250,000,000	250,000,000				250,000,000	250,000,000
Due date	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18	15-Apr-18
Price rate from funds affiliated with Avenue Capital Management	109.00%
Interest paid with funds affiliated with Avenue Capital Management	$2,154,000

Accumulated_Other_Comprehensiv2

Accumulated Other Comprehensive Loss - Schedule of Accumulated Other Comprehensive Loss (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Equity [Abstract]
Foreign currency translation adjustments	($57,326)	($43,599)	($5,862)
Derivative adjustments	6,587	2,074	-7,771
Unrealized gain on investments	681	75	90
Total	($50,058)	($41,450)	($13,543)	($5,275)

Accumulated_Other_Comprehensiv3

Accumulated Other Comprehensive Loss - Changes in Accumulated Other Comprehensive Loss (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	($41,450)	($13,543)	($5,275)
Other comprehensive income (loss) before reclassifications	-5,624	-32,515	2,711
Amounts reclassified from accumulated other comprehensive (income) loss	-2,984	4,608	-10,979
Net current-period other comprehensive income (loss)	-8,608	-27,907	-8,268
Ending balance	-50,058	-41,450	-13,543
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	-43,599	-5,862	-14,235
Other comprehensive income (loss) before reclassifications	-13,727	-37,737	8,373
Net current-period other comprehensive income (loss)	-13,727	-37,737	8,373
Ending balance	-57,326	-43,599	-5,862
Derivative adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	2,074	-7,771	8,767
Other comprehensive income (loss) before reclassifications	7,497	5,237	-5,559
Amounts reclassified from accumulated other comprehensive (income) loss	-2,984	4,608	-10,979
Net current-period other comprehensive income (loss)	4,513	9,845	-16,538
Ending balance	6,587	2,074	-7,771
Unrealized gain on investments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	75	90	193
Other comprehensive income (loss) before reclassifications	606	-15	-103
Net current-period other comprehensive income (loss)	606	-15	-103
Ending balance	$681	$75	$90

Earnings_Loss_per_Share_Table_

Earnings (Loss) per Share - Table Illustrating Computation of Basic and Diluted Earnings (Loss) Per Common Share (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Weighted average common stock outstanding
Basic	34,480,849	35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127	35,232,194	36,567,684	38,775,642
Diluted	34,480,849	37,484,601	35,474,001	35,539,413	37,050,284	37,290,612	37,517,712	38,282,932	35,232,194	37,533,391	38,775,642
Earnings (loss) per share
Basic	($0.64)	$0.01	($0.70)	($0.49)	$1.31	$1.30	$0.07	$0.36	($1.82)	$3.01	($0.29)
Diluted	($0.64)	$0.01	($0.70)	($0.49)	$1.27	$1.27	$0.07	$0.35	($1.82)	$2.93	($0.29)

Earnings_Loss_per_Share_Table_1

Earnings (Loss) per Share - Table Showing Outstanding Options and Warrants Excluded from Computation of Diluted Earnings (Loss) Per Share (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding units and warrants excluded from computation of diluted earnings (loss) per share/unit	2,944,645	255,023	2,008,960
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding units and warrants excluded from computation of diluted earnings (loss) per share/unit	1,426,330	1,874,977	1,875,017

Quarterly_Financial_Results_Sc

Quarterly Financial Results - Schedule of Selected Consolidated Statements of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Gross profit	17,179	34,413	45,241	58,235	63,186	74,649	59,900	45,512	155,068	243,247	199,534
Operating income (loss)	-33,179	-10,220	2,665	13,966	21,913	32,492	20,345	9,565	-26,768	84,315	36,977
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Earnings (loss) per share:
Basic	($0.64)	$0.01	($0.70)	($0.49)	$1.31	$1.30	$0.07	$0.36	($1.82)	$3.01	($0.29)
Diluted	($0.64)	$0.01	($0.70)	($0.49)	$1.27	$1.27	$0.07	$0.35	($1.82)	$2.93	($0.29)
Weighted average common stock outstanding:
Basic	34,480,849	35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127	35,232,194	36,567,684	38,775,642
Diluted	34,480,849	37,484,601	35,474,001	35,539,413	37,050,284	37,290,612	37,517,712	38,282,932	35,232,194	37,533,391	38,775,642

Quarterly_Financial_Results_Sc1

Quarterly Financial Results - Schedule of Impact of Restatement Adjustments on Condensed Consolidated Statements of Operations (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Net sales	$175,510	$170,812	$193,533	$194,322	$209,417	$220,881	$200,989	$176,049	$734,177	$807,336	$743,130
Gross profit	17,179	34,413	45,241	58,235	63,186	74,649	59,900	45,512	155,068	243,247	199,534
Operating income (loss)	-33,179	-10,220	2,665	13,966	21,913	32,492	20,345	9,565	-26,768	84,315	36,977
Net income (loss)	-22,197	251	-24,668	-17,589	47,009	47,210	2,458	13,361	-64,203	110,038	-11,301
Earnings (loss) per share:
Basic	($0.64)	$0.01	($0.70)	($0.49)	$1.31	$1.30	$0.07	$0.36	($1.82)	$3.01	($0.29)
Diluted	($0.64)	$0.01	($0.70)	($0.49)	$1.27	$1.27	$0.07	$0.35	($1.82)	$2.93	($0.29)
Weighted average common stock outstanding:
Basic	34,480,849	35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127	35,232,194	36,567,684	38,775,642
Diluted	34,480,849	37,484,601	35,474,001	35,539,413	37,050,284	37,290,612	37,517,712	38,282,932	35,232,194	37,533,391	38,775,642
As Previously Reported [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales		217,824	215,289	205,298	218,084	221,872	202,634	177,002		819,592	772,831
Gross profit		71,888	71,048	65,743	74,288	76,440	62,858	49,915		263,501	234,316
Operating income (loss)		30,625	30,208	22,924	35,347	35,582	23,003	11,875		105,807	72,940
Net income (loss)		46,671	4,436	-7,405	125,286	48,412	4,340	15,263		193,301	21,793
Earnings (loss) per share:
Basic		$1.32	$0.13	($0.21)	$3.50	$1.34	$0.12	$0.41		$5.29	$0.56
Diluted		$1.24	$0.12	($0.21)	$3.38	$1.30	$0.12	$0.40		$5.16	$0.55
Weighted average common stock outstanding:
Basic		35,443,820	35,474,001	35,539,413	35,845,367	36,199,655	36,713,569	37,524,127		36,567,684	38,775,642
Diluted		37,493,550	37,125,005	35,539,413	37,074,657	37,324,787	37,566,699	38,298,336		37,496,965	39,774,898
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Net sales		-47,012	-21,756	-10,976	-8,667	-991	-1,645	-953		-12,256	-29,701
Gross profit		-37,475	-25,807	-7,508	-11,102	-1,791	-2,958	-4,403		-20,254	-34,782
Operating income (loss)		-40,845	-27,543	-8,958	-13,434	-3,090	-2,658	-2,310		-21,492	-35,963
Net income (loss)		($46,420)	($29,104)	($10,184)	($78,277)	($1,202)	($1,882)	($1,902)		($83,263)	($33,094)
Earnings (loss) per share:
Basic		($1.31)	($0.83)	($0.28)	($2.19)	($0.04)	($0.05)	($0.05)
Diluted		($1.23)	($0.82)	($0.28)	($2.11)	($0.03)	($0.05)	($0.05)

Quarterly_Financial_Results_Sc2

Quarterly Financial Results - Schedule of Impact of Restatement Adjustments on Condensed Consolidated Statements of Operations (Parenthetical) (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Net income (loss)	($22,197)	$251	($24,668)	($17,589)	$47,009	$47,210	$2,458	$13,361	($64,203)	$110,038	($11,301)
Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-46,420	-29,104	-10,184	-78,277	-1,202	-1,882	-1,902		-83,263	-33,094
Adjustments [Member] \| Revenue Recognition [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-15,764	-9,350	-2,534	-10,423	3,502	-4,730	2,914		-8,737	-16,418
Adjustments [Member] \| Inventory Reserves [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-17,825	-6,336	-3,860		-2,665	2,352	-4,479		-7,810	-10,075
Adjustments [Member] \| Maintenance Costs [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-2,446		-2,487
Adjustments [Member] \| Tax Matters [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-11,139	-1,395	-1,119	-66,236					-65,637	-1,319
Adjustments [Member] \| Settlement Obligations [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		1,412	-11,561							879	-2,116
Adjustments [Member] \| Other Adjustments [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		-658	-462	-184	-1,618	1,339	496	-337		-867	-694
Adjustments [Member] \| Understated Employee Benefits [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)						-3,378				-1,091	-2,472
Adjustments [Member] \| Aged Accounts Receivable [Member] \| Maintenance Costs [Member]
Condensed Financial Statements, Captions [Line Items]
Net income (loss)		$1,100		$520

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event [Member], USD $)	0 Months Ended
In Thousands, unless otherwise specified	Sep. 01, 2014	Sep. 30, 2014	Aug. 14, 2014
Subsequent Event [Line Items]
Debt covenant, additional interest			0.25%
Goldman Sachs International bank [Member]
Subsequent Event [Line Items]
Settlement proceeds	$1,050
UBS AG, Seoul Branch [Member]
Subsequent Event [Line Items]
Settlement proceeds		$430