ACCO Brands (ACCO) 10-Q 1 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 24, 2017
Document And Entity Information [Abstract]
Entity Registrant Name	ACCO BRANDS CORP
Entity Central Index Key	712,034
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		106,551,024

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 101.3	$ 42.9
Accounts receivable, net	418.4	391
Inventories	307.2	210
Other current assets	38.2	26.8
Total current assets	865.1	670.7
Total property, plant and equipment	643.4	528
Less: accumulated depreciation	(361.6)	(329.6)
Property, plant and equipment, net	281.8	198.4
Deferred income taxes	143.1	27.3
Goodwill	677.9	587.1
Identifiable intangibles, net	848.4	565.7
Other non-current assets	40.4	15.3
Total assets	2,856.7	2,064.5
Current liabilities:
Notes payable	0.1	63.7
Current portion of long-term debt	28.5	4.8
Accounts payable	192	135.1
Accrued compensation	49.6	42.8
Accrued customer program liabilities	118.6	94
Accrued interest	6.9	1.3
Other current liabilities	114.2	64.7
Total current liabilities	509.9	406.4
Long-term debt, net	1,005.9	627.7
Deferred income taxes	250.2	146.7
Pension and post-retirement benefit obligations	264.2	98
Other non-current liabilities	105	77
Total liabilities	2,135.2	1,355.8
Stockholders' equity:
Common stock	1.1	1.1
Treasury stock	(26.3)	(17)
Paid-in capital	1,993.5	2,015.7
Accumulated other comprehensive loss	(433.7)	(419.4)
Accumulated deficit	(813.1)	(871.7)
Total stockholders' equity	721.5	708.7
Total liabilities and stockholders' equity	$ 2,856.7	$ 2,064.5

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Net sales		$ 532.2	$ 431.3	$ 1,382	$ 1,119.5
Cost of products sold		354.3	287.1	924.8	758.1
Gross profit		177.9	144.2	457.2	361.4
Operating costs and expenses:
Advertising, selling, general and administrative expenses		107.5	82.3	301.3	233.1
Amortization of intangibles		9.4	5.8	26.4	15.9
Restructuring charges		2.3	0.4	16.1	4.8
Total operating costs and expenses		119.2	88.5	343.8	253.8
Operating income	[1]	58.7	55.7	113.4	107.6
Non-operating expense (income):
Interest expense		10.7	13	31.3	36.5
Interest income		(1.6)	(1.8)	(4.9)	(5.1)
Equity in earnings of joint-venture		0	0	0	(2.1)
Other (income) expense, net		(0.2)	6.8	(1)	(28.7)
Income before income tax		49.8	37.7	88	107
Income tax expense		19.2	15	30.3	17.6
Net income		$ 30.6	$ 22.7	$ 57.7	$ 89.4
Basic income per share:
Basic income per share		$ 0.28	$ 0.21	$ 0.53	$ 0.84
Diluted income per share:
Diluted income per share		$ 0.28	$ 0.21	$ 0.52	$ 0.82
Weighted average number of shares outstanding:
Basic		108.1	107.2	108.6	106.8
Diluted		110.3	109.4	111.5	108.9
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 30.6	$ 22.7	$ 57.7	$ 89.4
Other comprehensive income (loss), net of tax:
Unrealized income (loss) on derivative instruments, net of tax benefit (expense) of $0.2 and $(0.2) and $1.5 and $0.7, respectively	0	0.5	(3.5)	(1.6)
Foreign currency translation adjustments, net of tax benefit (expense) of $0.4 and $0.0 and $4.6 and $0.0, respectively	1.2	(4.9)	(5.6)	35.4
Recognition of deferred pension and other post-retirement items, net of tax benefit (expense) of $0.6 and $(0.9) and $1.4 and $(3.6), respectively	(2)	2.7	(5.2)	10
Other comprehensive (loss) income, net of tax	(0.8)	(1.7)	(14.3)	43.8
Comprehensive income	$ 29.8	$ 21	$ 43.4	$ 133.2

Consolidated Statements Of Com5

Consolidated Statements Of Comprehensive Income (Loss) (Unaudited) Consolidated Statements of comprehensive Income (Loss) Parenthetical - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Unrealized income (loss) on derivative instruments, net of tax benefit (expense) of $0.2 and $(0.2) and $1.5 and $0.7, respectively	$ 0.2	$ (0.2)	$ 1.5	$ 0.7
Foreign currency translation adjustments, net of tax benefit (expense) of $0.4 and $0.0 and $4.6 and $0.0, respectively	0.4	0	4.6	0
Recognition of deferred pension and other post-retirement items, net of tax benefit (expense) of $0.6 and $(0.9) and $1.4 and $(3.6), respectively	$ 0.6	$ (0.9)	$ 1.4	$ (3.6)

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating activities
Net income	$ 57.7	$ 89.4
Gain on revaluation of previously held joint-venture equity interest	0	(28.9)
Amortization of inventory step-up	0.9	0.4
Loss (gain) on disposal of assets	0.2	(0.5)
Depreciation	26.3	23
Amortization of debt issuance costs	2.4	3.2
Amortization of intangibles	26.4	15.9
Stock-based compensation	11.9	12.1
Equity in earnings of joint-venture, net of dividends received	0	(1.6)
Changes in balance sheet items:
Accounts receivable	64.6	67.7
Inventories	(48.4)	(31.3)
Other assets	(5)	0
Accounts payable	(3.5)	(7.3)
Accrued expenses and other liabilities	(20)	(37.7)
Accrued income taxes	2.2	6.5
Net cash provided by operating activities	115.7	110.9
Investing activities
Additions to property, plant and equipment	(18.8)	(11.1)
Proceeds from the disposition of assets	0.1	0.8
Cost of acquisitions, net of cash acquired	(292.3)	(88.8)
Net cash used by investing activities	(311)	(99.1)
Financing activities
Proceeds from long-term borrowings	474.1	187.4
Repayments of long-term debt	(180.5)	(163.5)
Borrowings of notes payable, net	0	7.8
Payments for debt issuance costs	(3.5)	(0.8)
Repurchases of common stock	(36.3)	0
Payments related to tax withholding for stock-based compensation	(9.3)	(5)
Proceeds from the exercise of stock options	3.2	1.9
Net cash provided by financing activities	247.7	27.8
Effect of foreign exchange rate changes on cash and cash equivalents	6	6
Net increase in cash and cash equivalents	58.4	45.6
Cash and cash equivalents
Beginning of the period	42.9	55.4
End of the period	$ 101.3	$ 101

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	1. Basis of Presentation As used in this Quarterly Report on Form 10-Q for the quarter ended September 30, 2017 , the terms "ACCO Brands," "ACCO," the "Company," "we," "us," and "our" refer to ACCO Brands Corporation and its consolidated subsidiaries. The management of ACCO Brands Corporation is responsible for the accuracy and internal consistency of the preparation of the condensed consolidated financial statements and notes contained in this Quarterly Report on Form 10-Q. The condensed consolidated interim financial statements have been prepared pursuant to the rules and regulations of the SEC. Although the Company believes the disclosures are adequate to make the information presented not misleading, certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles in the U.S. ("GAAP") have been condensed or omitted pursuant to those rules and regulations. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 . The Condensed Consolidated Balance Sheet as of September 30, 2017 , the related Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2017 and 2016 and Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2017 and 2016 are unaudited. The December 31, 2016 , Condensed Consolidated Balance Sheet data was derived from audited financial statements, but does not include all annual disclosures required by GAAP. The above referenced financial statements included herein were prepared by management on the same basis as the Company's audited consolidated financial statements for the year ended December 31, 2016 , and reflect all adjustments (consisting solely of normal recurring items unless otherwise noted) which are, in the opinion of management, necessary for the fair presentation of results of operations and cash flows for the interim periods ended September 30, 2017 and 2016 , and the financial position of the Company as of September 30, 2017 . Interim results may not be indicative of results for a full year. On January 31, 2017, the Company completed the acquisition (the "Esselte Acquisition") of Esselte Group Holdings AB ("Esselte"). Accordingly, the financial results of Esselte are included in the Company's condensed consolidated financial statements as of February 1, 2017, and are reflected in all three of the Company's reportable segments. See " Note 3. Acquisition " for details on the Esselte Acquisition. On May 2, 2016, the Company completed the acquisition of Australia Stationery Industries, Inc. (the "PA Acquisition"), which indirectly owned the 50% of the Pelikan Artline joint-venture and the issued capital stock of Pelikan Artline Pty Limited (collectively, "Pelikan Artline") that was not already owned by the Company. Prior to the PA Acquisition, the Pelikan Artline joint-venture was accounted for using the equity method. From the date of the PA Acquisition, which was May 2, 2016, the results of Pelikan Artline are included in the Company's condensed consolidated financial statements and are reported in the ACCO Brands International segment. Accordingly, we no longer separately report equity in earnings from this joint-venture. Effective with the first quarter of 2017, as a result of the Esselte Acquisition, the Company realigned its operating structure, which impacted its determination of its business segments for financial reporting purposes. As a result, the Company no longer reports the financial results of its Computer Products Group as a separate segment. Prior year amounts included herein have been restated to conform to the current year presentation. See " Note 15. Information on Business Segments " for details on the realigned segments. The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2017
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements In March 2017, the Financial Accounting Standards Board (the "FASB") issued ASU No. 2017-07, "Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Post-retirement Benefit Cost." The standard requires employers to disaggregate the service cost component from the other components of net benefit cost and disclose the amount of net benefit cost that is included in the income statement or capitalized in assets, by line item. The standard requires employers to report the service cost component in the same line item(s) as other compensation costs and to report other pension-related costs (which include interest costs, amortization of pension-related costs from prior periods, and the gains or losses on plan assets) separately and exclude them from the subtotal of operating income. The standard also allows only the service cost component to be eligible for capitalization when applicable. The guidance requires application on a retrospective basis for the presentation of the service cost component and the other components of net periodic pension cost and net periodic post-retirement benefit cost in the income statement and on a prospective basis for the capitalization of the service cost component of net periodic pension cost and net periodic post-retirement benefit in assets. ASU No. 2017-07 is effective for fiscal years beginning after December 15, 2017, and interim periods within those years. Early adoption is permitted as of the beginning of an annual period for which interim financial statements have not been issued. The Company will adopt ASU 2017-07 at the beginning of its 2018 fiscal year. The adoption of ASU No. 2017-07 is not expected to have a material effect on the Company's net income, but it is expected to have a material effect on its operating income. If the Company uses the practical expedient that permits an employer to use the amounts disclosed in its pension and other retiree benefits footnote, included in our Annual Report on Form 10-K, for the prior comparative periods, as the basis for applying the retrospective presentation requirements, the Company's operating income would be reduced by approximately $8 million for each of the years 2016 and 2017. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This new standard will require the recognition, on the balance sheet, of most leases as lease assets (right-of-use assets) and lease liabilities by lessees for those leases classified as operating leases under current GAAP. Lease expense on the income statement is similar in manner to current accounting. This new standard also includes increased disclosures to meet the objective of enabling users of financial statements to understand more about the nature of an entity’s leasing activities. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and adoption of ASU 2016-02 is to be done on a modified retrospective basis. The Company is currently in the process of evaluating the impact of adoption of ASU 2016-02 on the Company’s consolidated financial statements and it currently expects that most of its operating lease commitments will be subject to the new standard and will be recognized as operating lease liabilities and right-of-use assets upon the adoption of ASU 2016-02. It is expected that these changes will be material to the Company's consolidated financial statements. The Company will adopt ASU 2016-02 at the beginning of its 2019 fiscal year. In May 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (Topic 606), which supersedes substantially all existing revenue recognition requirements, including most industry-specific guidance. The new standard requires a company to recognize revenue when it transfers goods or services to customers in an amount that reflects the consideration that the company expects to receive for those goods or services. The FASB has subsequently issued the following amendments to ASU 2014-09, which have the same effective date and transition date of January 1, 2018: • In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, which delayed the effective date of the new standard from January 1, 2017 to January 1, 2018. The FASB also agreed to allow entities to choose to adopt the standard as of the original effective date. • In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations, which clarifies the implementation guidance on principal versus agent considerations. • In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, which clarifies certain aspects of identifying performance obligations and licensing implementation guidance. • In May 2016, the FASB issued ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients related to disclosures of remaining performance obligations, as well as other amendments to guidance on collectability, non-cash consideration and the presentation of sales and other similar taxes collected from customers. • In December 2016, the FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers, which amends certain narrow aspects of the guidance issued in ASU 2014-09 including guidance related to the disclosure of remaining performance obligations and prior-period performance obligations, as well as other amendments to the guidance on loan guarantee fees, contract costs, refund liabilities, advertising costs and the clarification of certain examples. There are two methods of adoption allowed, either a "full" retrospective adoption or a "modified" retrospective adoption. The Company expects to use the modified retrospective method of adoption on January 1, 2018. Based on the Company's assessment and detailed review of the historical revenue transactions with our customers, the impact of the application of ASU 2014-09 is expected to be immaterial to the Company's consolidated financial statements in any interim or annual reporting period. The Company has identified certain customer contracts in its private label/custom product revenue stream which will be recognized over time under the new revenue recognition standard as compared to a point in time under the current standard. The Company expects that revenue recognition related to the processing, fulfillment and shipment of its goods and services will remain substantially unchanged. The Company will conclude on the impact of the application of ASU 2014-09 as of January 1, 2018. Recently Adopted Accounting Standards In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. This new standard simplifies the accounting for employee share-based payments and involves several aspects of the accounting for share-based transactions, including the potential timing of expenses, the income tax consequences, classification of awards as either equity or liabilities and classification on the statement of cash flows. ASU 2016-09 is effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. The Company adopted ASU 2016-09 effective with the first quarter of 2017. The Company made the allowed accounting policy election to account for forfeitures as they occur, which will affect the timing of stock compensation expense, but not the overall expense. The change in accounting of forfeitures, along with the changes related to how excess tax benefits are recognized, has been done using a modified retrospective transition method by means of a cumulative-effect adjustment to equity as of the beginning of the first quarter of 2017, which was not material. An effect of the change was to require recognition of excess tax benefits in our " Consolidated Statements of Income " rather than as a component of equity under the previous standard; therefore, for the nine months ended September 30, 2017 , a tax benefit of $5.5 million was recorded to the Company's income statement.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Acquisitions	3. Acquisition On January 31, 2017 , ACCO Europe Limited ("ACCO Europe"), an indirect wholly-owned subsidiary of the Company, completed the Esselte Acquisition. The Esselte Acquisition was made pursuant to the share purchase agreement, dated October 21, 2016, as amended (the "Purchase Agreement") among ACCO Europe, the Company and an entity controlled by J. W. Childs (the "Seller"). With the acquisition of Esselte, ACCO Brands is a leading European manufacturer and marketer of branded business products. Esselte takes products to market under the Leitz ® , Rapid ® and Esselte ® brands in the storage and organization, stapling, punching, business machines and do-it-yourself tools product categories. The combination improved ACCO Brands’ scale and enhanced its position as an industry leader in Europe. The purchase price paid at closing was €302.9 million ( US$326.8 million based on January 31, 2017 exchange rates) and was subject to a working capital adjustment, that reduced it by $0.3 million . The purchase price, net of cash acquired of $34.2 million , was $292.3 million . A portion of the purchase price ( €8.1 million ( US$8.7 million based on January 31, 2017 exchange rates)) is being held in an escrow account for a period of up to two years after closing as ACCO Europe’s sole recourse against Seller in the event of any claims against Seller under the Purchase Agreement. A warranty and indemnity insurance policy held by the Company and ACCO Europe insures certain of Seller’s contractual obligations to ACCO Europe under the Purchase Agreement for up to €40.0 million ( US$43.2 million based on January 31, 2017 exchange rates) for a period of up to seven years, subject to certain deductibles and limitations set forth in the policy. The Esselte Acquisition and related expenses were funded through a term loan of €300.0 million ( US$320.8 million based on January 27, 2017 exchange rates) and cash on hand. See " Note 4. Long-term Debt and Short-term Borrowings " for details. For accounting purposes, the Company is the acquiring enterprise. The Esselte Acquisition is being accounted for as a purchase combination and Esselte's results are included in the Company’s condensed consolidated financial statements as of February 1, 2017. Esselte's results for the three and nine months ended September 30, 2017 include $107.7 million and $274.5 million of net sales, respectively. The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions of dollars) At January 31, 2017 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 326.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 122.6 Deferred tax liabilities 81.9 Pension obligations 171.5 Other non-current liabilities 5.2 Fair value of liabilities assumed $ 381.2 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 78.0 Identifiable intangibles 277.0 Deferred tax assets 96.7 Other assets 10.4 Fair value of assets acquired $ 598.2 Goodwill $ 109.5 We are continuing our review of our fair value estimate of assets acquired and liabilities assumed during the measurement period, which will conclude as soon as we receive the information we are seeking about facts and circumstances that existed as of the acquisition date or learn that more information is not available. This measurement period will not exceed one year from the acquisition date. The excess of the purchase price over the fair value of net assets acquired is allocated to goodwill. The goodwill of $109.5 million is primarily attributable to synergies expected to be realized from facility integration, headcount reduction and other operational streamlining activities, and from the existence of an assembled workforce. Our fair value estimate of assets acquired and liabilities assumed is pending the completion of several elements, including the finalization of an independent appraisal and valuations of the fair value of the assets acquired and liabilities assumed and final review by our management. The primary areas that are not yet finalized relate to income taxes and contingent liabilities. Accordingly, there could be material adjustments to our condensed consolidated financial statements related to our valuations. During the third quarter of 2017, the previously estimated values for property, plant and equipment continued to be refined, which resulted in reductions in value of $5.6 million and we revised the depreciable life of certain assets. The impact to net income from this refinement in the first and second quarters of 2017 would have been immaterial. In addition, the previously estimated values for trade name and customer relationship intangible values were also refined, which resulted in an increase in value of $3.0 million , the updated values for which are included in " Note 8. Goodwill and Identifiable Intangible Assets ." The impact to net income from this refinement in the first and second quarters of 2017 would have been immaterial. The final determination of the purchase price, fair values and resulting goodwill may differ significantly from what is reflected in these condensed consolidated financial statements. During the three months ended September 30, 2017 and 2016 , transaction costs related to the Esselte Acquisition were $1.6 million and $4.3 million , respectively. During the nine months ended September 30, 2017 and 2016 , transaction costs were $5.0 million and $6.3 million , respectively. For the year ended December 31, 2016 , transaction costs totaled $9.2 million . These costs were reported as advertising, selling, general and administrative expenses. Unaudited Pro Forma Consolidated Results The accounting literature establishes guidelines regarding, and requires the presentation of, the following unaudited pro forma information. Therefore, the unaudited pro forma information presented below is not intended to represent, nor do we believe it is indicative of, the consolidated results of operations of the Company that would have been reported had the Esselte Acquisition been completed on January 1, 2016. Furthermore, the unaudited pro forma information does not give effect to the anticipated synergies or other anticipated benefits of the Esselte Acquisition. Had the Esselte Acquisition occurred on January 1, 2016, unaudited pro forma consolidated results for the three and nine months ended September 30, 2017 and 2016 would have been as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars, except per share data) 2017 2016 2017 2016 Net sales $ 532.2 $ 538.7 $ 1,418.0 $ 1,439.4 Net income 32.0 22.8 72.9 67.9 Net income per common share (diluted) $ 0.29 $ 0.21 $ 0.65 $ 0.62 The pro forma amounts are based on the Company's historical results and the historical results for the acquired Esselte business, which have been translated at the average foreign exchange rates for the periods presented. The pro forma results of operations have been adjusted for amortization of finite-lived intangibles, and other charges related to the Esselte Acquisition accounting. The pro forma results for the nine months ended September 30, 2016 have also been adjusted to include transaction costs related to the Esselte Acquisition of $14.2 million and amortization of the purchase accounting step-up in inventory cost of $0.9 million .

Long-Term Debt And Short-Term B

Long-Term Debt And Short-Term Borrowings	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Long-Term Debt And Short-Term Borrowings	4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25% As of September 30, 2017 , the applicable rate on Euro/AUD/CDN Dollar Loans was 1.50% and the applicable rate on Base rate loans was 0.50% . Undrawn amounts under the 2017 Revolving Facility are subject to a commitment fee rate of 0.25% to 0.40% per annum, depending on the Company’s Consolidated Leverage Ratio. As of September 30, 2017 , the commitment fee rate was 0.30% . Prepayments Subject to certain conditions and specific exceptions, the 2017 Credit Agreement requires the Company to prepay outstanding amounts under the 2017 Credit Agreement under various circumstances, including (a) if sales or dispositions of certain property or assets in any fiscal year results in the receipt of net cash proceeds of $12.0 million , then an amount equal to 100% of the net cash proceeds received in excess of such $12.0 million , and (b) with respect to the AUD Term Loan A, in an amount equal to 100% of the net cash proceeds received from the disposition of any real property located in Australia. The Company also would be required to make prepayments in the event it receives amounts related to certain property insurance or condemnation awards, from additional debt other than debt permitted under the 2017 Credit Agreement and from excess cash flow as determined under the 2017 Credit Agreement. The 2017 Credit Agreement also contains other customary prepayment obligations and provides for voluntary commitment reductions and prepayment of loans, subject to certain conditions and exceptions. Dividends and share repurchases Under the 2017 Credit Agreement, the Company may pay dividends and/or repurchase shares in an aggregate amount not to exceed the sum of: (i) the greater of $30.0 million and 1.00% of the Company’s Consolidated Total Assets (as defined in the 2017 Credit Agreement); plus (ii) an additional amount not to exceed $75.0 million in any fiscal year (provided the Company’s Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be greater than 2.50 :1.00 and less than or equal to 3.75 :1.00); plus (iii) an additional amount so long as the Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be less than or equal to 2.50 :1.00; plus (iv) any Net Equity Proceeds (as defined in the 2017 Credit Agreement). Financial Covenants The Company’s Consolidated Leverage Ratio as of the end of any fiscal quarter may not exceed 3.75 :1.00; provided that following the consummation of a Material Acquisition (as defined in the 2017 Credit Agreement), and as of the end of the fiscal quarter in which such Material Acquisition occurred and as of the end of the three fiscal quarters thereafter, the maximum Consolidated Leverage Ratio level above will increase by 0.50 :1.00, provided that no more than one such increase can be in effect at any time. The Esselte Acquisition qualified as a Material Acquisition under the 2017 Credit Agreement. The 2017 Credit Agreement requires the Company to maintain a Consolidated Fixed Charge Coverage Ratio (as defined in the 2017 Credit Agreement) as of the end of any fiscal quarter at or above 1.25 to 1.00. Other Covenants and Restrictions The 2017 Credit Agreement contains customary affirmative and negative covenants as well as events of default, including payment defaults, breach of representations and warranties, covenant defaults, cross-defaults, certain bankruptcy or insolvency events, certain ERISA-related events, changes in control or ownership and invalidity of any loan document. The 2017 Credit Agreement also establishes limitations on the aggregate amount of Permitted Acquisitions and Investments (each as defined in the 2017 Credit Agreement) that the Company and its subsidiaries may make during the term of the 2017 Credit Agreement. As of and for the periods ended September 30, 2017 and December 31, 2016 , the Company was in compliance with all applicable loan covenants. Guarantees and Security Generally, obligations under the 2017 Credit Agreement are guaranteed by certain of the Company’s existing and future subsidiaries, and are secured by substantially all of the Company’s and certain guarantor subsidiaries’ assets, subject to certain exclusions and limitations. Incremental facilities The 2017 Credit Agreement permits the Company to seek increases in the size of the 2017 Revolving Facility and the 2017 Term A Facility prior to maturity by up to $500.0 million in the aggregate, subject to lender commitment and the conditions set forth in the 2017 Credit Agreement. As of September 30, 2017 , there were $237.0 million in borrowings outstanding under the 2017 Revolving Facility. The remaining amount available for borrowings was $151.1 million (allowing for $11.9 million of letters of credit outstanding on that date)." id="sjs-B4">4. Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of their security interests, consisted of the following as of September 30, 2017 and December 31, 2016 : (in millions of dollars) September 30, December 31, Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2017) $ 342.9 $ — U.S. Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 2.27% at December 31, 2016) — 81.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.25% at September 30, 2017) 61.3 — Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.25% at December 31, 2016) — 70.3 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 2.82% at September 30, 2017) 145.9 — U.S. Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 2.59% at December 31, 2016) — 63.7 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.25% at September 30, 2017) 91.1 — Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.27% at December 31, 2016) — 87.9 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 400.0 400.0 Other borrowings 0.7 0.6 Total debt 1,041.9 703.5 Less: Current portion 28.6 68.5 Debt issuance costs, unamortized 7.4 7.3 Long-term debt, net $ 1,005.9 $ 627.7 In connection with the Esselte Acquisition, the Company entered into a Third Amended and Restated Credit Agreement (the "2017 Credit Agreement"), dated as of January 27, 2017 , among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other agents and various lenders party thereto. The 2017 Credit Agreement amended and restated the Company’s Second Amended and Restated Credit Agreement, dated April 28, 2015, as amended, among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto (the "2015 Credit Agreement"). The 2017 Credit Agreement provides for a five -year senior secured credit facility, which consists of a €300.0 million ( US$320.8 million based on January 27, 2017 exchange rates) term loan facility (the "Euro Term Loan A"), a A$80.0 million ( US$60.4 million based on January 27, 2017 exchange rates) term loan facility (the "AUD Term Loan A") and together with the Euro Term Loan A (the "2017 Term A Loan Facility"), and a US$400.0 million multi-currency revolving credit facility (the "2017 Revolving Facility"). Maturity and amortization Borrowings under the 2017 Revolving Facility and the 2017 Term A Loan Facility mature on January 27, 2022. Amounts under the 2017 Revolving Facility are non-amortizing. Beginning June 30, 2017, the outstanding principal amounts under the 2017 Term A Loan Facility are payable in quarterly installments in an amount representing, on an annual basis, 5.0% of the initial aggregate principal amount of such loan facility and increasing to 12.5% on an annual basis by June 30, 2020. Interest rates Amounts outstanding under the 2017 Credit Agreement bear interest at a rate per annum equal to the Euro Rate with a 0% floor, the Australian BBSR Rate, the Canadian BA Rate or the Base Rate, as applicable and as each such rate is defined in the 2017 Credit Agreement, plus an "applicable rate." The applicable rate applied to outstanding Euro, Australian and Canadian dollar denominated loans and Base Rate loans is based on the Company’s Consolidated Leverage Ratio (as defined in the 2017 Credit Agreement) as follows: Consolidated Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans > 4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25% As of September 30, 2017 , the applicable rate on Euro/AUD/CDN Dollar Loans was 1.50% and the applicable rate on Base rate loans was 0.50% . Undrawn amounts under the 2017 Revolving Facility are subject to a commitment fee rate of 0.25% to 0.40% per annum, depending on the Company’s Consolidated Leverage Ratio. As of September 30, 2017 , the commitment fee rate was 0.30% . Prepayments Subject to certain conditions and specific exceptions, the 2017 Credit Agreement requires the Company to prepay outstanding amounts under the 2017 Credit Agreement under various circumstances, including (a) if sales or dispositions of certain property or assets in any fiscal year results in the receipt of net cash proceeds of $12.0 million , then an amount equal to 100% of the net cash proceeds received in excess of such $12.0 million , and (b) with respect to the AUD Term Loan A, in an amount equal to 100% of the net cash proceeds received from the disposition of any real property located in Australia. The Company also would be required to make prepayments in the event it receives amounts related to certain property insurance or condemnation awards, from additional debt other than debt permitted under the 2017 Credit Agreement and from excess cash flow as determined under the 2017 Credit Agreement. The 2017 Credit Agreement also contains other customary prepayment obligations and provides for voluntary commitment reductions and prepayment of loans, subject to certain conditions and exceptions. Dividends and share repurchases Under the 2017 Credit Agreement, the Company may pay dividends and/or repurchase shares in an aggregate amount not to exceed the sum of: (i) the greater of $30.0 million and 1.00% of the Company’s Consolidated Total Assets (as defined in the 2017 Credit Agreement); plus (ii) an additional amount not to exceed $75.0 million in any fiscal year (provided the Company’s Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be greater than 2.50 :1.00 and less than or equal to 3.75 :1.00); plus (iii) an additional amount so long as the Consolidated Leverage Ratio after giving pro forma effect to the restricted payment would be less than or equal to 2.50 :1.00; plus (iv) any Net Equity Proceeds (as defined in the 2017 Credit Agreement). Financial Covenants The Company’s Consolidated Leverage Ratio as of the end of any fiscal quarter may not exceed 3.75 :1.00; provided that following the consummation of a Material Acquisition (as defined in the 2017 Credit Agreement), and as of the end of the fiscal quarter in which such Material Acquisition occurred and as of the end of the three fiscal quarters thereafter, the maximum Consolidated Leverage Ratio level above will increase by 0.50 :1.00, provided that no more than one such increase can be in effect at any time. The Esselte Acquisition qualified as a Material Acquisition under the 2017 Credit Agreement. The 2017 Credit Agreement requires the Company to maintain a Consolidated Fixed Charge Coverage Ratio (as defined in the 2017 Credit Agreement) as of the end of any fiscal quarter at or above 1.25 to 1.00. Other Covenants and Restrictions The 2017 Credit Agreement contains customary affirmative and negative covenants as well as events of default, including payment defaults, breach of representations and warranties, covenant defaults, cross-defaults, certain bankruptcy or insolvency events, certain ERISA-related events, changes in control or ownership and invalidity of any loan document. The 2017 Credit Agreement also establishes limitations on the aggregate amount of Permitted Acquisitions and Investments (each as defined in the 2017 Credit Agreement) that the Company and its subsidiaries may make during the term of the 2017 Credit Agreement. As of and for the periods ended September 30, 2017 and December 31, 2016 , the Company was in compliance with all applicable loan covenants. Guarantees and Security Generally, obligations under the 2017 Credit Agreement are guaranteed by certain of the Company’s existing and future subsidiaries, and are secured by substantially all of the Company’s and certain guarantor subsidiaries’ assets, subject to certain exclusions and limitations. Incremental facilities The 2017 Credit Agreement permits the Company to seek increases in the size of the 2017 Revolving Facility and the 2017 Term A Facility prior to maturity by up to $500.0 million in the aggregate, subject to lender commitment and the conditions set forth in the 2017 Credit Agreement. As of September 30, 2017 , there were $237.0 million in borrowings outstanding under the 2017 Revolving Facility. The remaining amount available for borrowings was $151.1 million (allowing for $11.9 million of letters of credit outstanding on that date).

Pension And Other Retiree Benef

Pension And Other Retiree Benefits	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Pension And Other Retiree Benefits	5. Pension and Other Retiree Benefits The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2017 2016 2017 2016 2017 2016 Service cost $ 0.3 $ 0.4 $ 0.4 $ 0.2 $ — $ — Interest cost 1.8 1.8 3.6 2.5 — — Expected return on plan assets (3.1 ) (2.9 ) (5.6 ) (4.2 ) — — Amortization of net loss (gain) 0.5 0.4 0.7 0.5 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Curtailment gain — — — — — (0.6 ) Net periodic benefit income $ (0.4 ) $ (0.2 ) $ (0.9 ) $ (1.0 ) $ (0.1 ) $ (0.7 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2017 2016 2017 2016 2017 2016 Service cost $ 1.0 $ 1.0 $ 1.2 $ 0.6 $ — $ — Interest cost 5.3 5.4 10.0 7.9 0.1 0.2 Expected return on plan assets (9.2 ) (8.9 ) (16.1 ) (13.4 ) — — Amortization of net loss (gain) 1.5 1.4 2.2 1.7 (0.3 ) (0.3 ) Amortization of prior service cost 0.3 0.3 — — — — Curtailment gain — — — — — (0.6 ) Net periodic benefit income $ (1.1 ) $ (0.8 ) $ (2.7 ) $ (3.2 ) $ (0.2 ) $ (0.7 ) We expect to contribute approximately $20.9 million to our defined benefit plans in 2017 , which includes approximately $8.7 million for Esselte defined benefit plans. For the nine months ended September 30, 2017 , we contributed $17.1 million to these plans. The Esselte Acquisition added $171.5 million in pension obligations, as of January 31, 2017 . The obligations under the acquired German pension plan represent $133.7 million of this amount. German pension law does not require pre-funding of pension obligations and thus the plan is not funded.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	6. Stock-Based Compensation The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2017 and 2016 : Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Stock option compensation expense $ 0.6 $ 0.6 $ 1.8 $ 2.2 RSU compensation expense 0.8 1.0 3.5 3.6 PSU compensation expense 2.7 2.6 6.6 6.3 Total stock-based compensation expense $ 4.1 $ 4.2 $ 11.9 $ 12.1 We generally recognize compensation expense for stock-based awards ratably over the vesting period. Stock-based compensation expense for each of the nine months ended September 30, 2017 and 2016 includes $0.8 million and $0.9 million of expense, respectively related to stock awards granted to eligible non-employee directors, which were fully vested on the grant date. The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2017 : September 30, 2017 Unrecognized Weighted Average Compensation Years Expense To Be (in millions of dollars, except weighted average years) Expense Recognized Over Stock options $3.3 1.7 RSUs $5.6 2.0 PSUs $12.5 1.8

Inventories

Inventories	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Inventories	7. Inventories Inventories are stated at the lower of cost or net realizable value. The components of inventories were as follows: (in millions of dollars) September 30, December 31, Raw materials $ 41.3 $ 30.3 Work in process 4.3 3.0 Finished goods 261.6 176.7 Total inventories $ 307.2 $ 210.0

Goodwill And Identifiable Intan

Goodwill And Identifiable Intangibles	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Identifiable Intangibles	8. Goodwill and Identifiable Intangible Assets Goodwill As more fully described in the Company’s 2016 Annual Report on Form 10-K, we test goodwill for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. The Company performed this annual assessment, on a qualitative basis, as allowed by GAAP, in the second quarter of 2017 and concluded that no impairment existed. Effective in the first quarter of 2017, as a result of the Esselte Acquisition, the Company realigned its operating structure, which impacted its determination of its business segments for financial reporting purposes. As a result, the Company no longer reports the results of its Computer Products Group as a separate segment. See " Note 15. Information on Business Segments " for further details on the realigned segments. The Company's three realigned segments are as follows: Operating Segment Geography ACCO Brands North America United States and Canada ACCO Brands EMEA Europe, Middle East and Africa ACCO Brands International Australia, Latin America and Asia-Pacific Goodwill was reallocated between the realigned segments based on their relative fair values. There were no impairment charges recognized as a result of this change. We have restated our reportable segments for the period presented below to reflect this change. Changes in the net carrying amount of goodwill by segment were as follows: (in millions of dollars) ACCO ACCO ACCO Total Balance at December 31, 2016 $ 380.7 $ 39.5 $ 166.9 $ 587.1 Esselte Acquisition (3.6 ) 114.7 (1.6 ) 109.5 Translation — (18.7 ) — (18.7 ) Balance at September 30, 2017 $ 377.1 $ 135.5 $ 165.3 $ 677.9 The goodwill balance includes $215.1 million of accumulated impairment losses, which occurred prior to December 31, 2016. Goodwill has been recorded on our balance sheet related to the Esselte Acquisition and represents the excess of the cost of the Esselte Acquisition when compared to the fair value estimate of the net assets acquired on January 31, 2017 (the date of the Esselte Acquisition). See " Note 3. Acquisition " for details on the preliminary calculation of the goodwill acquired in the Esselte Acquisition. Identifiable Intangible Assets The identifiable intangible assets of $277.0 million acquired in the Esselte Acquisition include amortizable customer relationships, indefinite lived and amortizable trade names and patents, which have been recorded at their preliminary estimated fair values. The fair value of the trade names and patents was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The fair value of the customer relationships was determined using the multi-period excess earnings method which is based on the present value of the projected after-tax cash flows. Amortizable customer relationships, trade names and patents are expected to be amortized over lives ranging from 10 to 30 years from the Esselte Acquisition date of January 31, 2017 . The customer relationships will be amortized on an accelerated basis. The preliminary allocations of the acquired identifiable intangibles acquired in the Esselte Acquisition are as follows: (in millions of dollars) Fair Value Remaining Useful Life Ranges Trade name - indefinite lived $ 116.8 Indefinite Trade names - amortizable 53.2 15-30 Years Customer relationships 102.4 15 Years Patents 4.6 10 Years Total identifiable intangibles acquired $ 277.0 The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2017 and December 31, 2016 were as follows: September 30, 2017 December 31, 2016 (in millions of dollars) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 600.3 $ (44.5 ) (1) $ 555.8 $ 483.3 $ (44.5 ) (1) $ 438.8 Amortizable intangible assets: Trade names 195.0 (56.9 ) 138.1 121.2 (48.8 ) 72.4 Customer and contractual relationships 243.6 (94.4 ) 149.2 127.5 (73.8 ) 53.7 Patents 5.6 (0.3 ) 5.3 0.8 — 0.8 Subtotal 444.2 (151.6 ) 292.6 249.5 (122.6 ) 126.9 Total identifiable intangibles $ 1,044.5 $ (196.1 ) $ 848.4 $ 732.8 $ (167.1 ) $ 565.7 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased. The Company’s intangible amortization expense was $9.4 million and $5.8 million for the three months ended September 30, 2017 and 2016 , respectively, and $26.4 million and $15.9 million for the nine months ended September 30, 2017 and 2016 , respectively. Estimated amortization expense for amortizable intangible assets as of September 30, 2017 for the current year and the next five years are as follows: (in millions of dollars) 2017 2018 2019 2020 2021 2022 Estimated amortization expense (2) $ 34.1 $ 32.2 $ 28.8 $ 25.5 $ 22.1 $ 18.7 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events. We test indefinite-lived intangibles for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. We performed this annual assessment, on a qualitative (Step-Zero) basis, as allowed by GAAP, for the majority of indefinite-lived trade names in the second quarter of 2017 and concluded that no impairment existed. For two of our indefinite-lived trade names that are not substantially above their carrying values, Mead ® and Hilroy ® , we performed quantitative tests (Step 1) in the second quarter of 2017. The following long-term growth rates and discount rates were used: 1.5% and 10.5% for Mead ® and 1.5% and 11.0% for Hilroy ® , respectively. We concluded that neither the Mead ® nor Hilroy ® trade names were impaired. As of June 1, 2017, we changed the indefinite-lived Hilroy trade name to an amortizable intangible asset. The change was made as a result of decisions regarding the Company's future use of the trade name. The Company commenced amortizing the Hilroy trade name June 1, 2017 on a straight-line basis over a life of 30 years. The fair values of the Mead ® and Tilibra ® trade names were less than 30% above their carrying values as of their last quantitative tests (Step 1). As of September 30, 2017 the carrying values of those trade names were as follows: Mead ® ( $113.3 million ) and Tilibra ® ( $64.4 million ).

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Restructuring	9. Restructuring The Company recorded restructuring expenses of $2.3 million for the three months ended September 30, 2017 , and $16.1 million for nine months ended September 30, 2017 , primarily related to the consolidation and integration of ACCO Brands and Esselte operations worldwide. The remaining charges relate to the integration of ACCO Brands and Pelikan Artline operations in Australia, and the change in the operating structure in North America, including integration of our former Computer Products Group. During 2016, the Company initiated cost savings plans related to the consolidation and integration of the acquired Pelikan Artline business into the Company's existing Australian and New Zealand business. In addition, the Company initiated additional cost savings plans to further enhance its North American operations. Expenses were recorded in association with these actions of $4.8 million during the first nine months of 2016. The summary of the activity in the restructuring accounts for the nine months ended September 30, 2017 was as follows: (in millions of dollars) Balance at December 31, 2016 Esselte Acquisition (3) Provision Cash Non-cash Balance at September 30, 2017 Employee termination costs (1) $ 1.4 $ 1.4 $ 13.2 $ (5.2 ) $ 0.5 $ 11.3 Termination of lease agreements (2) 0.1 2.0 1.9 (1.2 ) 0.1 2.9 Other — 0.1 1.0 (0.3 ) 0.1 0.9 Total restructuring liability $ 1.5 $ 3.5 $ 16.1 $ (6.7 ) $ 0.7 $ 15.1 (1) We expect the remaining $11.3 million of employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $2.9 million of lease termination costs to be substantially paid in the next twenty-four months. (3) Restructuring liabilities assumed in the Esselte Acquisition. The summary of the activity in the restructuring accounts for the nine months ended September 30, 2016 was as follows: (in millions of dollars) Balance at December 31, 2015 PA Acquisition (4) Provision Cash Non-cash Balance at September 30, 2016 Employee termination costs $ 0.9 $ — $ 4.6 $ (4.4 ) $ 0.1 $ 1.2 Termination of lease agreements 0.1 — 0.2 (0.2 ) — 0.1 Total restructuring liability $ 1.0 $ — $ 4.8 $ (4.6 ) $ 0.1 $ 1.3 (4) Restructuring liabilities assumed in the PA Acquisition.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The reconciliation of income taxes for the three and nine months ended September 30, 2017 and 2016 , computed at the U.S. federal statutory income tax rate, compared to our effective income tax rate, was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Income tax expense computed at U.S. statutory income tax rate (35%) $ 17.5 $ 13.2 $ 30.8 $ 37.5 Interest on Brazilian Tax Assessment 0.5 0.8 1.8 2.1 Realized foreign exchange net gain (loss) on intercompany loans — — — (10.7 ) Excess tax benefit from stock-based compensation — — (5.5 ) — Revaluation of previously held equity interest — 2.2 — (12.0 ) Non-deductible expenses related to acquisitions 1.1 — 1.7 — Miscellaneous 0.1 (1.2 ) 1.5 0.7 Income tax expense as reported $ 19.2 $ 15.0 $ 30.3 $ 17.6 Effective tax rate 38.6 % 39.8 % 34.4 % 16.4 % For the nine months ended September 30, 2017 , we recorded an income tax expense of $30.3 million on income before taxes of $88.0 million . For the nine months ended September 30, 2016 , we recorded an income tax expense of $17.6 million on income before taxes of $107.0 million . The low effective tax rate in 2016 was primarily due to the following: 1) under Australian tax laws, there is no income tax on the gain arising from the PA Acquisition due to the revaluation of the Company's previously held equity interest to fair value; and 2) tax losses on foreign exchange on the repayment of intercompany loans, for which the pre-tax effect was recorded in equity. The U.S. federal statute of limitations remains open for the year 2014 and forward. Foreign and U.S. state jurisdictions have statutes of limitations generally ranging from 2 to 5 years. Years still open to examination by foreign tax authorities in major jurisdictions include Australia ( 2013 forward), Brazil ( 2011 forward), Canada ( 2009 forward), Germany ( 2010 forward), Sweden ( 2010 forward) and the U.K. ( 2015 forward). We are currently under examination in certain foreign jurisdictions. Deferred tax liabilities of $81.9 million and deferred tax assets of $96.7 million acquired in the Esselte Acquisition, as of January 31, 2017 , have been recorded at their preliminary estimated fair values. See " Note 3. Acquisition " for additional details. Income Tax Assessment - Tilibra In connection with our May 1, 2012 acquisition of the Mead Consumer and Office Products Business ("Mead C&OP"), we assumed all of the tax liabilities for the acquired foreign operations including Tilibra Produtos de Papelaria Ltda. ("Tilibra"). In December 2012, the Federal Revenue Department of the Ministry of Finance of Brazil ("FRD") issued a tax assessment (the "Brazilian Tax Assessment") against Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the year 2007 (the "First Assessment"). A second assessment challenging the deduction of goodwill from Tilibra's taxable income for the years 2008, 2009 and 2010 was issued by FRD in October 2013 (the "Second Assessment"). Tilibra is disputing both of the tax assessments. Recently, the final administrative appeal of the Second Assessment was decided against the Company. We intend to challenge this decision in court in early 2018. In connection with the judicial challenge, we may be required to post security to guarantee payment of the Second Assessment, which represents $25.3 million of the current reserve, should we not prevail. The First Assessment is still being challenged through established administrative procedures. We believe we have meritorious defenses and intend to vigorously contest these matters; however, there can be no assurances that we will ultimately prevail. The ultimate outcome will not be determined until the Brazilian tax appeal process is complete, which is expected to take a number of years. In addition, Tilibra's 2011-2012 tax years remain open and subject to audit, and there can be no assurances that we will not receive additional tax assessments regarding the goodwill for one or both of those years. The time limit for issuing an assessment for 2011 expires in January 2018. If the FRD's initial position is ultimately sustained, the amount assessed would materially and adversely affect our cash flow in the year of settlement. Because there is no settled legal precedent on which to base a definitive opinion as to whether we will ultimately prevail, we consider the outcome of this dispute to be uncertain. Since it is not more likely than not that we will prevail, in 2012, we recorded a reserve in the amount of $44.5 million (at December 31, 2012 exchange rates) in consideration of this contingency, of which $43.3 million was recorded as an adjustment to the purchase price and which included the 2007-2012 tax years plus penalties and interest through December 2012. Included in this reserve is an assumption of penalties at 75% , which is the standard penalty. While there is a possibility that a penalty of 150% could be imposed in connection with the First Assessment, based on the facts in our case and existing precedent, we believe the likelihood of a 150% penalty is not more likely than not. We will continue to actively monitor administrative and judicial court decisions and evaluate their impact, if any, on our legal assessment of the ultimate outcome of our case. In addition, we will continue to accrue interest related to this contingency until such time as the outcome is known or until evidence is presented that we are more likely than not to prevail. During the three months ended September 30, 2017 and 2016 , we accrued additional interest as a charge to current income tax expense of $0.5 million and $0.8 million , respectively and for the nine months ended September 30, 2017 and 2016 , we accrued additional interest of $1.8 million and $2.1 million , respectively. At current exchange rates, our accrual through September 30, 2017 , including tax, penalties and interest is $39.9 million .

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share	11. Earnings per Share Total outstanding shares as of September 30, 2017 and 2016 were 106.6 million and 107.2 million , respectively. Under our stock repurchase program, for the three and nine months ended September 30, 2017 we repurchased and retired 2.7 million and 3.2 million shares, respectively. No shares were repurchased during the three and nine months ended September 30, 2016 . For each of the nine months ended September 30, 2017 and 2016 , we acquired 0.7 million shares, related to tax withholding for share-based compensation. The calculation of basic earnings per common share is based on the weighted average number of common shares outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per common share assumes that any common shares outstanding were increased by shares that would be issued upon exercise of those stock units for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized. Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2017 2016 2017 2016 Weighted-average number of common shares outstanding — basic 108.1 107.2 108.6 106.8 Stock options 1.1 1.0 1.3 0.7 Restricted stock units 1.1 1.2 1.6 1.4 Adjusted weighted-average shares and assumed conversions — diluted 110.3 109.4 111.5 108.9 Awards of potentially dilutive shares of common stock, which have exercise prices that were higher than the average market price during the period, are not included in the computation of dilutive earnings per share as their effect would have been anti-dilutive. For the three and nine months ended September 30, 2017 , these shares were approximately 3.7 million and 3.1 million , respectively. For the three and nine months ended September 30, 2016 , these shares were approximately 3.7 million and 3.7 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	12. Derivative Financial Instruments We are exposed to various market risks, including changes in foreign currency exchange rates and interest rate changes. We enter into financial instruments to manage and reduce the impact of these risks, not for trading or speculative purposes. The counterparties to these financial instruments are major financial institutions. We continually monitor our foreign currency exposures in order to maximize the overall effectiveness of our foreign currency hedge positions. Principal currencies hedged include the U.S. dollar, Euro, Australian dollar, Canadian dollar, British pound and Japanese Yen. We are subject to credit risk, which relates to the ability of counterparties to meet their contractual payment obligations or the potential non-performance by counterparties to financial instrument contracts. Management continues to monitor the status of our counterparties and will take action, as appropriate, to further manage our counterparty credit risk. There are no credit contingency features in our derivative financial instruments. When hedge accounting is applicable, on the date we enter into a derivative, the derivative is designated as a hedge of the identified exposure. We measure the effectiveness of our hedging relationships both at hedge inception and on an ongoing basis. Forward Currency Contracts We enter into forward foreign currency contracts with third parties to reduce the effect of fluctuating foreign currencies, primarily on foreign denominated inventory purchases and intercompany loans. The majority of the Company’s exposure to local currency movements is in Europe (both the Euro and the British pound), Australia, Canada, Brazil, Mexico and Japan. Forward currency contracts are used to hedge foreign denominated inventory purchases for Europe, Australia, Canada and Japan and are designated as cash flow hedges. Unrealized gains and losses on these contracts for inventory purchases are deferred in other comprehensive income (loss) until the contracts are settled and the underlying hedged transactions are recognized, at which time the deferred gains or losses will be reported in the " Cost of products sold " line in the " Consolidated Statements of Income ." As of September 30, 2017 and December 31, 2016 , we had cash-flow-designated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $110.3 million and $76.5 million , respectively. Forward currency contracts used to hedge foreign denominated intercompany loans are not designated as hedging instruments. Gains and losses on these derivative instruments are recognized within " Other (income) expense, net " in the " Consolidated Statements of Income " and are largely offset by the change in the current translated value of the hedged item. The periods of the forward foreign exchange contracts correspond to the periods of the hedged transactions, and do not extend beyond September 2018 , except for one which extends to December 2020. As of September 30, 2017 and December 31, 2016 , we had undesignated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $319.6 million and $52.1 million , respectively. The following table summarizes the fair value of our derivative financial instruments as of September 30, 2017 and December 31, 2016 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions of dollars) Balance Sheet September 30, 2017 December 31, Balance Sheet September 30, 2017 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.6 $ 4.0 Other current liabilities $ 2.2 $ — Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets — 0.4 Other current liabilities 1.8 0.3 Foreign exchange contracts Other non-current assets 20.6 — Other non-current liabilities 20.6 — Total derivatives $ 21.2 $ 4.4 $ 24.6 $ 0.3 The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2017 and 2016 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Cash flow hedges: Foreign exchange contracts $ (2.1 ) $ (0.6 ) Cost of products sold $ 1.9 $ 1.3 The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Nine Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Cash flow hedges: Foreign exchange contracts $ (5.3 ) $ (4.4 ) Cost of products sold $ 0.3 $ 2.1 The Effect of Derivatives Not Designated as Hedging Instruments on the Condensed Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Foreign exchange contracts Other (income) expense, net $ 0.5 $ (1.1 ) $ (0.9 ) $ (2.7 )

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Of Financial Instruments	13. Fair Value of Financial Instruments In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, as described below: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 Unadjusted quoted prices in active markets for similar assets or liabilities, or Unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or Inputs other than quoted prices that are observable for the asset or liability Level 3 Unobservable inputs for the asset or liability We utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. We have determined that our financial assets and liabilities are Level 2 in the fair value hierarchy. The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 : (in millions of dollars) September 30, December 31, Assets: Forward currency contracts $ 21.2 $ 4.4 Liabilities: Forward currency contracts $ 24.6 $ 0.3 Our forward currency contracts are included in " Other current assets ," " Other non-current assets ," " Other current liabilities " or " Other non-current liabilities " and do not extend beyond September 2018 , except for one which extends to December 2020. The forward foreign currency exchange contracts are primarily valued based on the foreign currency spot and forward rates quoted by the banks or foreign currency dealers. As such, these derivative instruments are classified within Level 2. The fair values of cash and cash equivalents, notes payable to banks, accounts receivable and accounts payable approximate carrying amounts due principally to their short maturities. The carrying amount of total debt was $1,041.9 million and $703.5 million and the estimated fair value of total debt was $1,055.9 million and $708.4 million at September 30, 2017 and December 31, 2016 , respectively. The fair values are determined from quoted market prices, where available, and from investment bankers using current interest rates considering credit ratings and the remaining time to maturity.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	14. Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) is defined as net income (loss) and other changes in stockholders’ equity from transactions and other events from sources other than stockholders. The components of, and changes in, accumulated other comprehensive income (loss), net of tax were as follows: (in millions of dollars) Derivative Unrecognized Accumulated Balance at December 31, 2016 $ 2.5 $ (285.9 ) $ (136.0 ) $ (419.4 ) Other comprehensive loss before reclassifications, net of tax (3.8 ) (5.6 ) (7.9 ) (17.3 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 0.3 — 2.7 3.0 Balance at September 30, 2017 $ (1.0 ) $ (291.5 ) $ (141.2 ) $ (433.7 ) The reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (in millions of dollars) Amount Reclassified from Accumulated Other Comprehensive Income Amount Reclassified from Accumulated Other Comprehensive Income Location on Income Statement Details about Accumulated Other Comprehensive Income Components Loss on cash flow hedges: Foreign exchange contracts $ (1.9 ) $ (1.3 ) $ (0.3 ) $ (2.1 ) Cost of products sold Tax benefit 0.6 0.5 — 0.7 Income tax expense Net of tax $ (1.3 ) $ (0.8 ) $ (0.3 ) $ (1.4 ) Defined benefit plan items: Amortization of actuarial loss $ (1.1 ) $ (0.8 ) $ (3.4 ) $ (2.8 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.3 ) (0.3 ) (1) Total before tax (1.2 ) (0.9 ) (3.7 ) (3.1 ) Tax benefit 0.2 0.1 1.0 0.9 Income tax expense Net of tax $ (1.0 ) $ (0.8 ) $ (2.7 ) $ (2.2 ) Total reclassifications for the period, net of tax $ (2.3 ) $ (1.6 ) $ (3.0 ) $ (3.6 ) (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See " Note 5. Pension and Other Retiree Benefits " for additional details).

Information On Business Segment

Information On Business Segments	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Information on Business Segments	15. Information on Business Segments Effective in the first quarter of 2017, as a result of the Esselte Acquisition, the Company realigned its operating structure, which impacted its determination of its business segments for financial reporting purposes. The Company has three operating business segments that now comprise regional geographic markets, and as a result, the Company no longer reports the results of its Computer Products Group as a separate segment. Results of the former Computer Products Group are reflected in the appropriate geographic segment based on the region from which sales are made. The Company's three realigned segments are as follows: Operating Segment Geography ACCO Brands North America United States and Canada ACCO Brands EMEA Europe, Middle East and Africa ACCO Brands International Australia, Latin America and Asia-Pacific We have restated our reportable segments for each of the periods presented to reflect this change. Each of the Company's three business segments design, market, source, manufacture and sell branded academic, consumer and business products used in schools, offices and homes. The Company uses name brands such as Artline ® , AT-A-GLANCE ® , Derwent ® , Esselte ® , Five Star ® , GBC ® , Hilroy ® , Kensington ® , Leitz ® , Marbig ® , Mead ® , NOBO ® , Quartet ® , Rapid ® , Rexel ® , Swingline ® , Tilibra ® , Wilson Jones ® and many others. Products and brands are not confined to one channel or product category and are sold based on end-user preference in each geographic region. Our products include stapling, punching, storage and organization, desktop accessories, business machines and related consumable supplies, whiteboards, notebooks, folders, calendars, stationery products, computer accessories, and do-it-yourself tools. Our customers are primarily large global and regional resellers of our products including retailers, on-line retailers and traditional office supply resellers and wholesalers, information technology value-added resellers and original equipment manufacturers, among others. We also sell directly to the consumer. Net sales by business segment for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 ACCO Brands North America $ 290.3 $ 289.1 $ 745.8 $ 763.8 ACCO Brands EMEA 140.3 40.7 365.3 120.9 ACCO Brands International 101.6 101.5 270.9 234.8 Net sales $ 532.2 $ 431.3 $ 1,382.0 $ 1,119.5 Operating income by business segment for the three and nine months ended September 30, 2017 and 2016 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 ACCO Brands North America $ 50.4 $ 49.6 $ 109.5 $ 112.6 ACCO Brands EMEA 9.0 2.9 14.5 4.7 ACCO Brands International 11.2 15.9 25.3 24.6 Segment operating income 70.6 68.4 149.3 141.9 Corporate (11.9 ) (12.7 ) (35.9 ) (34.3 ) Operating income (1) 58.7 55.7 113.4 107.6 Interest expense 10.7 13.0 31.3 36.5 Interest income (1.6 ) (1.8 ) (4.9 ) (5.1 ) Equity in earnings of joint-venture — — — (2.1 ) Other (income) expense, net (0.2 ) 6.8 (1.0 ) (28.7 ) Income before income tax $ 49.8 $ 37.7 $ 88.0 $ 107.0 (1) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investment

Joint-Venture Investment	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Joint-Venture Investments	16. Joint-Venture Investment Summarized below is the financial information for the Pelikan Artline joint-venture, in which we owned a 50% non-controlling interest, through May 1, 2016, which was accounted for using the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint-venture " in the " Consolidated Statements of Income ." Nine Months Ended September 30, (in millions of dollars) 2016 Net sales $ 34.9 Gross profit 14.1 Net income 4.1 On May 2, 2016, the Company completed the PA Acquisition and accordingly, the results of the Pelikan Artline are included in the Company's condensed consolidated financial statements from the date of the PA Acquisition, May 2, 2016.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	17. Commitments and Contingencies Pending Litigation - Brazil Tax Assessment In connection with our May 1, 2012 acquisition of Mead C&OP we assumed all of the tax liabilities for the acquired foreign operations. See " Note 10. Income Taxes - Income Tax Assessment" for details on tax assessments issued by the FRD against our acquired indirect subsidiary, Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the years 2007 through 2010. Other Pending Litigation There are various other claims, lawsuits and pending actions against us incidental to our operations. It is the opinion of management that (other than the Brazilian Tax Assessment) the ultimate resolution of these matters will not have a material adverse effect on our consolidated financial condition, results of operations or cash flow. However, there is no assurance that we will ultimately be successful in our defense of any of these matters or that an adverse outcome in any matter will not affect our results of operations, financial condition or cash flow. Environmental We are subject to national, state, provincial and/or local environmental laws and regulations concerning the discharge of materials into the environment and the handling, disposal and clean-up of waste materials and otherwise relating to the protection of the environment. It is not possible to quantify with certainty the potential impact of actions regarding environmental matters, particularly remediation and other compliance efforts that we may undertake in the future. In the opinion of our management, compliance with the present environmental protection laws, before taking into account estimated recoveries from third parties, will not have a material adverse effect upon our capital expenditures, financial condition and results of operations or competitive position.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2017
Business Combinations [Abstract]
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the preliminary allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions of dollars) At January 31, 2017 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 326.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 122.6 Deferred tax liabilities 81.9 Pension obligations 171.5 Other non-current liabilities 5.2 Fair value of liabilities assumed $ 381.2 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 78.0 Identifiable intangibles 277.0 Deferred tax assets 96.7 Other assets 10.4 Fair value of assets acquired $ 598.2 Goodwill $ 109.5
Pro Forma Consolidated Results	Had the Esselte Acquisition occurred on January 1, 2016, unaudited pro forma consolidated results for the three and nine months ended September 30, 2017 and 2016 would have been as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars, except per share data) 2017 2016 2017 2016 Net sales $ 532.2 $ 538.7 $ 1,418.0 $ 1,439.4 Net income 32.0 22.8 72.9 67.9 Net income per common share (diluted) $ 0.29 $ 0.21 $ 0.65 $ 0.62

Long-Term Debt And Short-Term25

Long-Term Debt And Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of their security interests, consisted of the following as of September 30, 2017 and December 31, 2016 : (in millions of dollars) September 30, December 31, Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2017) $ 342.9 $ — U.S. Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 2.27% at December 31, 2016) — 81.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.25% at September 30, 2017) 61.3 — Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.25% at December 31, 2016) — 70.3 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 2.82% at September 30, 2017) 145.9 — U.S. Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 2.59% at December 31, 2016) — 63.7 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.25% at September 30, 2017) 91.1 — Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.27% at December 31, 2016) — 87.9 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 400.0 400.0 Other borrowings 0.7 0.6 Total debt 1,041.9 703.5 Less: Current portion 28.6 68.5 Debt issuance costs, unamortized 7.4 7.3 Long-term debt, net $ 1,005.9 $ 627.7
Schedule of Applicable Rates Based on the Company's Consolidated Leverage Ratio	The applicable rate applied to outstanding Euro, Australian and Canadian dollar denominated loans and Base Rate loans is based on the Company’s Consolidated Leverage Ratio (as defined in the 2017 Credit Agreement) as follows: Consolidated Applicable Rate on Euro/AUD/CDN Dollar Loans Applicable Rate on Base Rate Loans > 4.00 to 1.00 2.50% 1.50% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 1.25% ≤ 3.50 to 1.00 and > 3.00 to 1.00 2.00% 1.00% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.50% ≤ 2.00 to 1.00 1.25% 0.25%

Pension And Other Retiree Ben26

Pension And Other Retiree Benefits (Tables)	9 Months Ended
	Sep. 30, 2017
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost for Pension and Post-Retirement Plans	The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2017 2016 2017 2016 2017 2016 Service cost $ 0.3 $ 0.4 $ 0.4 $ 0.2 $ — $ — Interest cost 1.8 1.8 3.6 2.5 — — Expected return on plan assets (3.1 ) (2.9 ) (5.6 ) (4.2 ) — — Amortization of net loss (gain) 0.5 0.4 0.7 0.5 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Curtailment gain — — — — — (0.6 ) Net periodic benefit income $ (0.4 ) $ (0.2 ) $ (0.9 ) $ (1.0 ) $ (0.1 ) $ (0.7 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions of dollars) 2017 2016 2017 2016 2017 2016 Service cost $ 1.0 $ 1.0 $ 1.2 $ 0.6 $ — $ — Interest cost 5.3 5.4 10.0 7.9 0.1 0.2 Expected return on plan assets (9.2 ) (8.9 ) (16.1 ) (13.4 ) — — Amortization of net loss (gain) 1.5 1.4 2.2 1.7 (0.3 ) (0.3 ) Amortization of prior service cost 0.3 0.3 — — — — Curtailment gain — — — — — (0.6 ) Net periodic benefit income $ (1.1 ) $ (0.8 ) $ (2.7 ) $ (3.2 ) $ (0.2 ) $ (0.7 )

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2017 and 2016 : Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Stock option compensation expense $ 0.6 $ 0.6 $ 1.8 $ 2.2 RSU compensation expense 0.8 1.0 3.5 3.6 PSU compensation expense 2.7 2.6 6.6 6.3 Total stock-based compensation expense $ 4.1 $ 4.2 $ 11.9 $ 12.1
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2017 : September 30, 2017 Unrecognized Weighted Average Compensation Years Expense To Be (in millions of dollars, except weighted average years) Expense Recognized Over Stock options $3.3 1.7 RSUs $5.6 2.0 PSUs $12.5 1.8

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2017
Inventory Disclosure [Abstract]
Components of Inventory	Inventories are stated at the lower of cost or net realizable value. The components of inventories were as follows: (in millions of dollars) September 30, December 31, Raw materials $ 41.3 $ 30.3 Work in process 4.3 3.0 Finished goods 261.6 176.7 Total inventories $ 307.2 $ 210.0

Goodwill And Identifiable Int29

Goodwill And Identifiable Intangibles (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Net Carrying Amount of Goodwill by Segment	Changes in the net carrying amount of goodwill by segment were as follows: (in millions of dollars) ACCO ACCO ACCO Total Balance at December 31, 2016 $ 380.7 $ 39.5 $ 166.9 $ 587.1 Esselte Acquisition (3.6 ) 114.7 (1.6 ) 109.5 Translation — (18.7 ) — (18.7 ) Balance at September 30, 2017 $ 377.1 $ 135.5 $ 165.3 $ 677.9
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	The preliminary allocations of the acquired identifiable intangibles acquired in the Esselte Acquisition are as follows: (in millions of dollars) Fair Value Remaining Useful Life Ranges Trade name - indefinite lived $ 116.8 Indefinite Trade names - amortizable 53.2 15-30 Years Customer relationships 102.4 15 Years Patents 4.6 10 Years Total identifiable intangibles acquired $ 277.0
Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets	The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2017 and December 31, 2016 were as follows: September 30, 2017 December 31, 2016 (in millions of dollars) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 600.3 $ (44.5 ) (1) $ 555.8 $ 483.3 $ (44.5 ) (1) $ 438.8 Amortizable intangible assets: Trade names 195.0 (56.9 ) 138.1 121.2 (48.8 ) 72.4 Customer and contractual relationships 243.6 (94.4 ) 149.2 127.5 (73.8 ) 53.7 Patents 5.6 (0.3 ) 5.3 0.8 — 0.8 Subtotal 444.2 (151.6 ) 292.6 249.5 (122.6 ) 126.9 Total identifiable intangibles $ 1,044.5 $ (196.1 ) $ 848.4 $ 732.8 $ (167.1 ) $ 565.7 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased.
Estimated Amortization Expense for Future Periods	Estimated amortization expense for amortizable intangible assets as of September 30, 2017 for the current year and the next five years are as follows: (in millions of dollars) 2017 2018 2019 2020 2021 2022 Estimated amortization expense (2) $ 34.1 $ 32.2 $ 28.8 $ 25.5 $ 22.1 $ 18.7 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring accounts for the nine months ended September 30, 2017 was as follows: (in millions of dollars) Balance at December 31, 2016 Esselte Acquisition (3) Provision Cash Non-cash Balance at September 30, 2017 Employee termination costs (1) $ 1.4 $ 1.4 $ 13.2 $ (5.2 ) $ 0.5 $ 11.3 Termination of lease agreements (2) 0.1 2.0 1.9 (1.2 ) 0.1 2.9 Other — 0.1 1.0 (0.3 ) 0.1 0.9 Total restructuring liability $ 1.5 $ 3.5 $ 16.1 $ (6.7 ) $ 0.7 $ 15.1 (1) We expect the remaining $11.3 million of employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $2.9 million of lease termination costs to be substantially paid in the next twenty-four months. (3) Restructuring liabilities assumed in the Esselte Acquisition. The summary of the activity in the restructuring accounts for the nine months ended September 30, 2016 was as follows: (in millions of dollars) Balance at December 31, 2015 PA Acquisition (4) Provision Cash Non-cash Balance at September 30, 2016 Employee termination costs $ 0.9 $ — $ 4.6 $ (4.4 ) $ 0.1 $ 1.2 Termination of lease agreements 0.1 — 0.2 (0.2 ) — 0.1 Total restructuring liability $ 1.0 $ — $ 4.8 $ (4.6 ) $ 0.1 $ 1.3 (4) Restructuring liabilities assumed in the PA Acquisition.

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of income taxes for the three and nine months ended September 30, 2017 and 2016 , computed at the U.S. federal statutory income tax rate, compared to our effective income tax rate, was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Income tax expense computed at U.S. statutory income tax rate (35%) $ 17.5 $ 13.2 $ 30.8 $ 37.5 Interest on Brazilian Tax Assessment 0.5 0.8 1.8 2.1 Realized foreign exchange net gain (loss) on intercompany loans — — — (10.7 ) Excess tax benefit from stock-based compensation — — (5.5 ) — Revaluation of previously held equity interest — 2.2 — (12.0 ) Non-deductible expenses related to acquisitions 1.1 — 1.7 — Miscellaneous 0.1 (1.2 ) 1.5 0.7 Income tax expense as reported $ 19.2 $ 15.0 $ 30.3 $ 17.6 Effective tax rate 38.6 % 39.8 % 34.4 % 16.4 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our calculation of diluted earnings per common share assumes that any common shares outstanding were increased by shares that would be issued upon exercise of those stock units for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized. Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2017 2016 2017 2016 Weighted-average number of common shares outstanding — basic 108.1 107.2 108.6 106.8 Stock options 1.1 1.0 1.3 0.7 Restricted stock units 1.1 1.2 1.6 1.4 Adjusted weighted-average shares and assumed conversions — diluted 110.3 109.4 111.5 108.9

Derivative Financial Instrume33

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table summarizes the fair value of our derivative financial instruments as of September 30, 2017 and December 31, 2016 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions of dollars) Balance Sheet September 30, 2017 December 31, Balance Sheet September 30, 2017 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.6 $ 4.0 Other current liabilities $ 2.2 $ — Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets — 0.4 Other current liabilities 1.8 0.3 Foreign exchange contracts Other non-current assets 20.6 — Other non-current liabilities 20.6 — Total derivatives $ 21.2 $ 4.4 $ 24.6 $ 0.3
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2017 and 2016 : The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Cash flow hedges: Foreign exchange contracts $ (2.1 ) $ (0.6 ) Cost of products sold $ 1.9 $ 1.3 The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Nine Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Cash flow hedges: Foreign exchange contracts $ (5.3 ) $ (4.4 ) Cost of products sold $ 0.3 $ 2.1 The Effect of Derivatives Not Designated as Hedging Instruments on the Condensed Consolidated Statements of Operations Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 Foreign exchange contracts Other (income) expense, net $ 0.5 $ (1.1 ) $ (0.9 ) $ (2.7 )

Fair Value Of Financial Instr34

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 : (in millions of dollars) September 30, December 31, Assets: Forward currency contracts $ 21.2 $ 4.4 Liabilities: Forward currency contracts $ 24.6 $ 0.3

Accumulated Other Comprehensi35

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of, and changes in, accumulated other comprehensive income (loss), net of tax were as follows: (in millions of dollars) Derivative Unrecognized Accumulated Balance at December 31, 2016 $ 2.5 $ (285.9 ) $ (136.0 ) $ (419.4 ) Other comprehensive loss before reclassifications, net of tax (3.8 ) (5.6 ) (7.9 ) (17.3 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 0.3 — 2.7 3.0 Balance at September 30, 2017 $ (1.0 ) $ (291.5 ) $ (141.2 ) $ (433.7 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (in millions of dollars) Amount Reclassified from Accumulated Other Comprehensive Income Amount Reclassified from Accumulated Other Comprehensive Income Location on Income Statement Details about Accumulated Other Comprehensive Income Components Loss on cash flow hedges: Foreign exchange contracts $ (1.9 ) $ (1.3 ) $ (0.3 ) $ (2.1 ) Cost of products sold Tax benefit 0.6 0.5 — 0.7 Income tax expense Net of tax $ (1.3 ) $ (0.8 ) $ (0.3 ) $ (1.4 ) Defined benefit plan items: Amortization of actuarial loss $ (1.1 ) $ (0.8 ) $ (3.4 ) $ (2.8 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.3 ) (0.3 ) (1) Total before tax (1.2 ) (0.9 ) (3.7 ) (3.1 ) Tax benefit 0.2 0.1 1.0 0.9 Income tax expense Net of tax $ (1.0 ) $ (0.8 ) $ (2.7 ) $ (2.2 ) Total reclassifications for the period, net of tax $ (2.3 ) $ (1.6 ) $ (3.0 ) $ (3.6 ) (1) These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See " Note 5. Pension and Other Retiree Benefits " for additional details).

Information On Business Segme36

Information On Business Segments (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of Net Sales by Reporting Segments	Net sales by business segment for the three and nine months ended September 30, 2017 and 2016 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 ACCO Brands North America $ 290.3 $ 289.1 $ 745.8 $ 763.8 ACCO Brands EMEA 140.3 40.7 365.3 120.9 ACCO Brands International 101.6 101.5 270.9 234.8 Net sales $ 532.2 $ 431.3 $ 1,382.0 $ 1,119.5
Schedule of Operating Income by Reporting Segment	Operating income by business segment for the three and nine months ended September 30, 2017 and 2016 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions of dollars) 2017 2016 2017 2016 ACCO Brands North America $ 50.4 $ 49.6 $ 109.5 $ 112.6 ACCO Brands EMEA 9.0 2.9 14.5 4.7 ACCO Brands International 11.2 15.9 25.3 24.6 Segment operating income 70.6 68.4 149.3 141.9 Corporate (11.9 ) (12.7 ) (35.9 ) (34.3 ) Operating income (1) 58.7 55.7 113.4 107.6 Interest expense 10.7 13.0 31.3 36.5 Interest income (1.6 ) (1.8 ) (4.9 ) (5.1 ) Equity in earnings of joint-venture — — — (2.1 ) Other (income) expense, net (0.2 ) 6.8 (1.0 ) (28.7 ) Income before income tax $ 49.8 $ 37.7 $ 88.0 $ 107.0 (1) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investment (Table

Joint-Venture Investment (Tables)	9 Months Ended
	Sep. 30, 2017
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Equity Method Investments	Summarized below is the financial information for the Pelikan Artline joint-venture, in which we owned a 50% non-controlling interest, through May 1, 2016, which was accounted for using the equity method. Accordingly, we recorded our proportionate share of earnings or losses on the line entitled " Equity in earnings of joint-venture " in the " Consolidated Statements of Income ." Nine Months Ended September 30, (in millions of dollars) 2016 Net sales $ 34.9 Gross profit 14.1 Net income 4.1 On May 2, 2016, the Company completed the PA Acquisition and accordingly, the results of the Pelikan Artline are included in the Company's condensed consolidated financial statements from the date of the PA Acquisition, May 2, 2016.

Basis Of Presentation Narrative

Basis Of Presentation Narrative (Details) - segment	9 Months Ended
	Sep. 30, 2017	May 02, 2016
Number of segments	3
Pelikan Artline
Business Acquisition, Percentage of Voting Interests Acquired		50.00%

Recent Accounting Pronounceme39

Recent Accounting Pronouncements (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income	[1]	$ (58.7)	$ (55.7)	$ (113.4)	$ (107.6)
Accounting Standards Update 2017-07 | Pro Forma
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income							$ 8
Accounting Standards Update 2017-07 | Scenario, Forecast
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income						$ 8
Accounting Standards Update 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effective Income Tax Rate Reconciliation, Share-based Compensation, Excess Tax Benefit, Amount				$ 5.5
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) € in Millions, $ in Millions	Jan. 31, 2017USD ($)	Jan. 31, 2017EUR (€)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Jan. 31, 2017EUR (€)	Jan. 27, 2017USD ($)	Jan. 27, 2017EUR (€)
Business Acquisition [Line Items]
Payments to Acquire Businesses, Net of Cash Acquired					$ 292.3	$ 88.8
Net sales			$ 532.2	$ 431.3	1,382	1,119.5
Esselte Group Holdings AB
Business Acquisition [Line Items]
Goodwill	$ 109.5
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Property, Plant, and Equipment			5.6
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles			3
Payments to Acquire Businesses, Gross	326.8	€ 302.9
Working Capital Adjustments to Purchase Price	0.3
Cash acquired	34.2
Payments to Acquire Businesses, Net of Cash Acquired	292.3
Business Acquisition, Consideration Held in Escrow	8.7	€ 8.1
Net sales			107.7		274.5
Warranty and indemnity insurance policy	$ 43.2							€ 40
Selling, General and Administrative Expenses [Member] | Esselte Group Holdings AB
Business Acquisition [Line Items]
Transaction Related Costs			$ 1.6	$ 4.3	$ 5	$ 6.3	$ 9.2
Senior Secured Notes | Euro Term Loan A
Business Acquisition [Line Items]
Maximum borrowing capacity									$ 320.8	€ 300
Maximum | Esselte Group Holdings AB
Business Acquisition [Line Items]
Escrow period	2 years	2 years
Period of Warranty and Indemnity Policy	7 years	7 years

Acquisitions (Purchase Price Al

Acquisitions (Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed) (Details) - Esselte Group Holdings AB $ in Millions	Jan. 31, 2017USD ($)
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment	$ 326.5
Accounts payable and accrued liabilities	122.6
Deferred tax liabilities	81.9
Pension obligations	171.5
Other non-current liabilities	5.2
Fair value of liabilities assumed	381.2
Cash acquired	34.2
Accounts receivable	60
Inventory	41.9
Property, plant and equipment	78
Identifiable intangibles	277
Deferred tax assets	96.7
Other assets	10.4
Fair value of assets acquired	598.2
Goodwill	$ 109.5

Acquisitions (Pro Forma Consoli

Acquisitions (Pro Forma Consolidated Results) (Details) - Esselte Group Holdings AB - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 532.2	$ 538.7	$ 1,418	$ 1,439.4
Net income	$ 32	$ 22.8	$ 72.9	$ 67.9
Net income per common share (diluted)	$ 0.29	$ 0.21	$ 0.65	$ 0.62
Transaction-related costs
Business Acquisition [Line Items]
Transaction Related Costs				$ 14.2
Amortization of purchase accounting step-up
Business Acquisition [Line Items]
Amortization of inventory step-up				$ 0.9

Long-Term Debt And Short-Term43

Long-Term Debt And Short-Term Borrowings (Notes Payable and Long-term Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Total debt	$ 1,041.9	$ 703.5
Current portion	28.6	68.5
Debt issuance costs, unamortized	7.4	7.3
Long-term debt, net	1,005.9	627.7
Other borrowings
Debt Instrument [Line Items]
Total debt	0.7	0.6
Senior Secured Notes | Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2017)
Debt Instrument [Line Items]
Total debt	$ 342.9	0
Line of Credit Facility, Interest Rate at Period End	1.50%
Senior Secured Notes | U.S. Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 2.27% at December 31, 2016)
Debt Instrument [Line Items]
Total debt	$ 0	$ 81
Line of Credit Facility, Interest Rate at Period End		2.27%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.25% at September 30, 2017)
Debt Instrument [Line Items]
Total debt	$ 61.3	$ 0
Line of Credit Facility, Interest Rate at Period End	3.25%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.25% at December 31, 2016)
Debt Instrument [Line Items]
Total debt	$ 0	$ 70.3
Line of Credit Facility, Interest Rate at Period End		3.25%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 2.82% at September 30, 2017)
Debt Instrument [Line Items]
Total debt	$ 145.9	$ 0
Line of Credit Facility, Interest Rate at Period End	2.82%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 2.59% at December 31, 2016)
Debt Instrument [Line Items]
Total debt	$ 0	$ 63.7
Line of Credit Facility, Interest Rate at Period End		2.59%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.25% at September 30, 2017)
Debt Instrument [Line Items]
Total debt	$ 91.1	$ 0
Line of Credit Facility, Interest Rate at Period End	3.25%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.27% at December 31, 2016)
Debt Instrument [Line Items]
Total debt	$ 0	$ 87.9
Line of Credit Facility, Interest Rate at Period End		3.27%
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt	$ 400	$ 400
Stated Percentage	5.25%	5.25%
Senior Secured Credit Facility Due January 2022
Debt Instrument [Line Items]
Debt Instrument, Term	5 years
2017 Revolving Facility | Senior Secured Notes
Debt Instrument [Line Items]
Total debt	$ 237

Long-Term Debt And Short-Term44

Long-Term Debt And Short-Term Borrowings (Interest Rates) (Details) - Secured Debt - Senior Secured Credit Facility Due January 2022	3 Months Ended	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2017
Euro/AUD/CDN | 4.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.50%
Euro/AUD/CDN | ≤ 4.00 to 1.00 and 3.50 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.25%
Euro/AUD/CDN | ≤ 3.50 to 1.00 and 3.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Euro/AUD/CDN | ≤ 3.00 to 1.00 and 2.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.50%
Euro/AUD/CDN | ≤ 2.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.25%
Base Rate | 4.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.50%
Base Rate | ≤ 4.00 to 1.00 and 3.50 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.25%
Base Rate | ≤ 3.50 to 1.00 and 3.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Base Rate | ≤ 3.00 to 1.00 and 2.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Base Rate | ≤ 2.00 to 1.00
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.25%
Minimum | Eurodollar
Debt Instrument [Line Items]
Debt Instrument Base Rate	0.00%

Long-Term Debt And Short-Term45

Long-Term Debt And Short-Term Borrowings (Narrative) (Details) € in Millions, AUD in Millions	Jun. 30, 2020	Jun. 30, 2017	Sep. 30, 2017USD ($)	Jan. 27, 2017USD ($)	Jan. 27, 2017EUR (€)	Jan. 27, 2017AUD	Dec. 31, 2016USD ($)
Debt Instrument [Line Items]
Total debt			$ 1,041,900,000				$ 703,500,000
Secured Debt | Euro Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 320,800,000	€ 300
Secured Debt | AUD Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity				60,400,000		AUD 80
Secured Debt | Australian Dollar Senior Secured Term Loan A, due April 2020 (floating interest rate of 3.25% at December 31, 2016)
Debt Instrument [Line Items]
Total debt			0				70,300,000
Secured Debt | Australian Dollar Senior Secured Revolving Credit Facility, due April 2020 (floating interest rate of 3.27% at December 31, 2016)
Debt Instrument [Line Items]
Total debt			$ 0				$ 87,900,000
2017 Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity				$ 400,000,000
Commitment fee percent			0.30%
Total debt			$ 237,000,000
Amount available for borrowings under Senior Secured Revolving Credit Facilities			151,100,000
Letters of credit outstanding			$ 11,900,000
Senior Secured Credit Facility Due January 2022 | AUD Term Loan A
Debt Instrument [Line Items]
Proceeds from sales or dispositions of property or assets, percentage			100.00%
Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Proceeds from sales or dispositions of property or assets			$ 12,000,000
Proceeds from sales or dispositions of property or assets, percentage			100.00%
Dividends and/or repurchase shares, threshold			$ 30,000,000
Dividends and/or repurchase shares, threshold, percent of total assets			1.00%
Minimum leverage ratio for payment of dividends or repurchase of shares			2.50
Maximum leverage ratio for payment of dividends or repurchase of shares			3.75
Leverage ratio, potential increase			0.50
Maximum borrowing capacity, potential increase			$ 500,000,000
Minimum | Secured Debt | Senior Secured Term Loan As, due January 2022
Debt Instrument [Line Items]
Quarterly installment, percentage of principal		5.00%
Minimum | 2017 Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Commitment fee percent			0.25%
Minimum | Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Fixed charge coverage ratio			1.25
Maximum | 2017 Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Commitment fee percent			0.40%
Maximum | Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Dividends and/or repurchase shares, threshold			$ 75,000,000
Leverage ratio			3.75
Maximum | Scenario, Forecast | Secured Debt | Senior Secured Term Loan As, due January 2022
Debt Instrument [Line Items]
Quarterly installment, percentage of principal	12.50%
≤ 3.50 to 1.00 and 3.00 to 1.00 | Euro/AUD/CDN | Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			2.00%
≤ 3.50 to 1.00 and 3.00 to 1.00 | Base Rate | Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate			1.00%

Pension And Other Retiree Ben46

Pension And Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jan. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2017	$ 20.9		$ 20.9
Contributions by company to date			17.1
Esselte Group Holdings AB
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2017	8.7		8.7
Pension obligations					$ 171.5
GERMANY | Esselte Group Holdings AB
Defined Benefit Plan Disclosure [Line Items]
Pension obligations					$ 133.7
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	$ 0.4	1	$ 1
Interest cost	1.8	1.8	5.3	5.4
Expected return on plan assets	(3.1)	(2.9)	(9.2)	(8.9)
Amortization of net loss (gain)	0.5	0.4	1.5	1.4
Amortization of prior service cost	0.1	0.1	0.3	0.3
Curtailment gain	0	0	0	0
Net periodic benefit income	(0.4)	(0.2)	(1.1)	(0.8)
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.4	0.2	1.2	0.6
Interest cost	3.6	2.5	10	7.9
Expected return on plan assets	(5.6)	(4.2)	(16.1)	(13.4)
Amortization of net loss (gain)	0.7	0.5	2.2	1.7
Amortization of prior service cost	0	0	0	0
Curtailment gain	0	0	0	0
Net periodic benefit income	(0.9)	(1)	(2.7)	(3.2)
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	0	0
Interest cost	0	0	0.1	0.2
Expected return on plan assets	0	0	0	0
Amortization of net loss (gain)	(0.1)	(0.1)	(0.3)	(0.3)
Amortization of prior service cost	0	0	0	0
Curtailment gain	0	(0.6)	0	(0.6)
Net periodic benefit income	$ (0.1)	$ (0.7)	$ (0.2)	$ (0.7)

Stock-Based Compensation (Share

Stock-Based Compensation (Share-based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 4.1	$ 4.2	$ 11.9	$ 12.1
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	0.6	0.6	1.8	2.2
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	0.8	1	3.5	3.6
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2.7	$ 2.6	$ 6.6	$ 6.3

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 3.3
Weighted Average Years Expense To Be Recognized Over	1 year 8 months 24 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 5.6
Weighted Average Years Expense To Be Recognized Over	1 year 11 months 29 days
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 12.5
Weighted Average Years Expense To Be Recognized Over	1 year 9 months 7 days

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Fully Vested On The Grant Date | Director | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share Based Compensation Expense, that vested immediately	$ 0.8	$ 0.9

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials	$ 41.3	$ 30.3
Work in process	4.3	3
Finished goods	261.6	176.7
Total inventories	$ 307.2	$ 210

Goodwill And Identifiable Int51

Goodwill And Identifiable Intangibles (Goodwill) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Balance at December 31, 2016	$ 587.1
Translation	(18.7)
Balance at September 30, 2017	677.9
Goodwill, accumulated impairment losses		$ 215.1
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2016	380.7
Translation	0
Balance at September 30, 2017	377.1
ACCO Brands EMEA
Goodwill [Roll Forward]
Balance at December 31, 2016	39.5
Translation	(18.7)
Balance at September 30, 2017	135.5
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2016	166.9
Translation	0
Balance at September 30, 2017	165.3
Esselte Group Holdings AB
Goodwill [Roll Forward]
Esselte Acquisition	109.5
Esselte Group Holdings AB | ACCO Brands North America
Goodwill [Roll Forward]
Esselte Acquisition	(3.6)
Esselte Group Holdings AB | ACCO Brands EMEA
Goodwill [Roll Forward]
Esselte Acquisition	114.7
Esselte Group Holdings AB | ACCO Brands International
Goodwill [Roll Forward]
Esselte Acquisition	$ (1.6)

Goodwill And Identifiable Int52

Goodwill And Identifiable Intangibles (Acquired Finite-Lived Intangibles) (Details) - Esselte Group Holdings AB - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Jan. 31, 2017
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired finite lived intangible assets		$ 277
Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life Ranges	10 years
Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life Ranges	30 years
Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired finite lived intangible assets		53.2
Trade Names | Minimum
Acquired Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life Ranges	15 years
Trade Names | Maximum
Acquired Finite-Lived Intangible Assets [Line Items]
Remaining Useful Life Ranges	30 years
Customer and contractual relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired finite lived intangible assets		102.4
Remaining Useful Life Ranges	15 years
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired finite lived intangible assets		4.6
Remaining Useful Life Ranges	10 years
Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired finite lived intangible assets		$ 116.8

Goodwill And Identifiable Int53

Goodwill And Identifiable Intangibles (Intangible Assets) (Details) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Intangible Assets [Line Items]
Amortization of intangibles		$ 9.4	$ 5.8	$ 26.4	$ 15.9
Number of segments | segment				3
Amortizable intangible assets, Gross Carrying Amounts		444.2		$ 444.2		$ 249.5
Amortizable intangible assets, Accumulated Amortization		(151.6)		(151.6)		(122.6)
Amortizable intangible assets, Net Book Value		292.6		292.6		126.9
Total identifiable intangibles, Gross Carrying Amounts		1,044.5		1,044.5		732.8
Total identifiable intangibles, Accumulated Amortization		(196.1)		(196.1)		(167.1)
Total identifiable intangibles, Net Book Value		848.4		848.4		565.7
Trade Names
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		195		195		121.2
Amortizable intangible assets, Accumulated Amortization		(56.9)		(56.9)		(48.8)
Amortizable intangible assets, Net Book Value		138.1		138.1		72.4
Customer and contractual relationships
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		243.6		243.6		127.5
Amortizable intangible assets, Accumulated Amortization		(94.4)		(94.4)		(73.8)
Amortizable intangible assets, Net Book Value		149.2		149.2		53.7
Patents
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		5.6		5.6		0.8
Amortizable intangible assets, Accumulated Amortization		(0.3)		(0.3)		0
Amortizable intangible assets, Net Book Value		5.3		5.3		0.8
Trade Names
Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount		600.3		600.3		483.3
Indefinite lived intangible asset accumulated amortization prior to the adoption of authoritative guidance	[1]	(44.5)		(44.5)		(44.5)
Indefinite-lived intangible assets, Net Book Value		$ 555.8		$ 555.8		$ 438.8
[1]	Accumulated amortization prior to the adoption of authoritative guidance on goodwill and indefinite-lived intangible assets, at which time further amortization ceased.

Goodwill And Identifiable Int54

Goodwill And Identifiable Intangibles (Estimated Amortization Expense) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles		$ 9.4	$ 5.8	$ 26.4	$ 15.9
Estimated amortization expense, 2017	[1]	34.1		34.1
Estimated amortization expense, 2018	[1]	32.2		32.2
Estimated amortization expense, 2019	[1]	28.8		28.8
Estimated amortization expense, 2020	[1]	25.5		25.5
Estimated amortization expense, 2021	[1]	22.1		22.1
Estimated amortization expense, 2022	[1]	$ 18.7		$ 18.7
[1]	Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Goodwill And Identifiable Int55

Goodwill And Identifiable Intangibles (Narrative) (Details) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2017USD ($)	Sep. 30, 2017USD ($)segment	Dec. 31, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0
Number of segments | segment		3
Impairment of intangible assets	0
Mead Trade Name
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 0
Long-term growth rate	1.50%
Discount rate	10.50%
Maximum percent above carrying value	30.00%
Carrying values of intangible assets		$ 113.3
Hilroy Trade Name
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets	$ 0
Long-term growth rate	1.50%
Discount rate	11.00%
Brazil | Tilibra Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Maximum percent above carrying value			30.00%
Carrying values of intangible assets		$ 64.4

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					$ 1.5		$ 1
Provision		$ 2.3		$ 0.4	16.1		4.8
Cash Expenditures					(6.7)		(4.6)
Non-cash Items/ Currency Change					0.7		0.1
Balance at End of Period		15.1		1.3	15.1		1.3
Employee termination costs(1)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					1.4		0.9
Provision					13.2		4.6
Cash Expenditures					(5.2)		(4.4)
Non-cash Items/ Currency Change					0.5		0.1
Balance at End of Period		11.3	[1]	1.2	$ 11.3	[1]	1.2
Restructuring and Related Costs, Payment Period					12 months
Termination of lease agreements(2)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					$ 0.1		0.1
Provision					1.9		0.2
Cash Expenditures					(1.2)		(0.2)
Non-cash Items/ Currency Change					0.1		0
Balance at End of Period		2.9	[2]	$ 0.1	$ 2.9	[2]	0.1
Restructuring and Related Costs, Payment Period					24 months
Other
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					$ 0
Provision					1
Cash Expenditures					(0.3)
Non-cash Items/ Currency Change					0.1
Balance at End of Period		$ 0.9			0.9
Esselte Group Holdings AB
Restructuring Reserve [Roll Forward]
Acquisitions					3.5	[3]	0	[4]
Esselte Group Holdings AB | Employee termination costs(1)
Restructuring Reserve [Roll Forward]
Acquisitions					1.4	[3]	0	[4]
Esselte Group Holdings AB | Termination of lease agreements(2)
Restructuring Reserve [Roll Forward]
Acquisitions					2	[3]	$ 0	[4]
Esselte Group Holdings AB | Other
Restructuring Reserve [Roll Forward]
Acquisitions	[3]				$ 0.1
[1]	We expect the remaining $11.3 million of employee termination costs to be substantially paid in the next twelve months.
[2]	We expect the remaining $2.9 million of lease termination costs to be substantially paid in the next twenty-four months.
[3]	Restructuring liabilities assumed in the Esselte Acquisition.
[4]	Restructuring liabilities assumed in the PA Acquisition.

Income Taxes (Effective Income

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income tax expense computed at U.S. statutory income tax rate (35%)	$ 17.5	$ 13.2	$ 30.8	$ 37.5
Interest on Brazilian Tax Assessment	0.5	0.8	1.8	2.1
Realized foreign exchange net gain (loss) on intercompany loans	0	0	0	(10.7)
Excess tax benefit from stock-based compensation	0	0	(5.5)	0
Revaluation of previously held equity interest	0	2.2	0	(12)
Non-deductible expenses related to acquisitions	1.1	0	1.7	0
Miscellaneous	0.1	(1.2)	1.5	0.7
Income tax expense as reported	$ 19.2	$ 15	$ 30.3	$ 17.6
Effective tax rate	38.60%	39.80%	34.40%	16.40%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Jan. 31, 2017	Dec. 31, 2012
Income Tax Examination [Line Items]
U.S. statutory income tax rate			35.00%
Income tax expense	$ 19.2	$ 15	$ 30.3	$ 17.6
Income (loss) before income tax	49.8	37.7	$ 88	107
State and Local Jurisdiction | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period			2 years
State and Local Jurisdiction | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period			5 years
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,014
Foreign Tax Authority | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period			2 years
Foreign Tax Authority | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period			5 years
Foreign Tax Authority | Australian Taxation Office | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,013
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Income Tax Examination, Interest Expense	0.5	$ 0.8	$ 1.8	$ 2.1
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,011
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	25.3		$ 25.3
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2012
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	$ 39.9		$ 39.9			$ 44.5
Income Tax Contingency, Potential Assessment, Acquisition, Fair Value of Liabilities Accrued						$ 43.3
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Minimum
Income Tax Examination [Line Items]
Penalty rate	75.00%		75.00%
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Maximum
Income Tax Examination [Line Items]
Penalty rate	150.00%		150.00%
Foreign Tax Authority | Canada Revenue Agency | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,009
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,010
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,010
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,015
Esselte Group Holdings AB
Income Tax Examination [Line Items]
Deferred tax liabilities					$ 81.9
Deferred tax assets					$ 96.7

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common Stock, Shares, Outstanding	106,573,764	107,238,305	106,573,764	107,238,305
Stock Repurchased and Retired During Period, Shares	2,700,000	0	3,200,000	0
Treasury Stock, Shares, Acquired			700,000	700,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	108,100,000	107,200,000	108,600,000	106,800,000
Weighted-average number of common shares outstanding - diluted	110,300,000	109,400,000	111,500,000	108,900,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	3,700,000	3,700,000	3,100,000	3,700,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,100,000	1,000,000	1,300,000	700,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,100,000	1,200,000	1,600,000	1,400,000

Derivative Financial Instrume60

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Derivatives not designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 319.6	$ 52.1
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 110.3	$ 76.5

Derivative Financial Instrume61

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 21.2	$ 4.4
Derivative Liabilities	24.6	0.3
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.6	4
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	2.2	0
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0	0.4
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.8	0.3
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	20.6	0
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 20.6	$ 0

Derivative Financial Instrume62

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Derivatives not designated as hedging instruments | Other (income) expense, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ 0.5	$ (1.1)	$ (0.9)	$ (2.7)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	(2.1)	(0.6)	(5.3)	(4.4)
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	$ 1.9	$ 1.3	$ 0.3	$ 2.1

Fair Value Of Financial Instr63

Fair Value Of Financial Instruments Schedule of Fair Value Assets and Liabilities measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt Instrument, Fair Value Disclosure	$ 1,055.9	$ 708.4
Foreign currency contracts, assets	21.2	4.4
Foreign currency contracts, liabilities	$ 24.6	$ 0.3

Fair Value Of Financial Instr64

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Total debt	$ 1,041.9	$ 703.5

Accumulated Other Comprehensi65

Accumulated Other Comprehensive Income (Rollforward) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2016	$ (419.4)
Other comprehensive loss before reclassifications, net of tax	(17.3)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	3
Balance at September 30, 2017	(433.7)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2016	2.5
Other comprehensive loss before reclassifications, net of tax	(3.8)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0.3
Balance at September 30, 2017	(1)
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2016	(285.9)
Other comprehensive loss before reclassifications, net of tax	(5.6)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0
Balance at September 30, 2017	(291.5)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2016	(136)
Other comprehensive loss before reclassifications, net of tax	(7.9)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	2.7
Balance at September 30, 2017	$ (141.2)

Accumulated Other Comprehensi66

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (354.3)	$ (287.1)	$ (924.8)	$ (758.1)
Income tax (expense) benefit		(19.2)	(15)	(30.3)	(17.6)
Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net of tax		(2.3)	(1.6)	(3)	(3.6)
Unrecognized Pension and Other Post-retirement Benefit Costs | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Amortization of actuarial loss included in net income	[1]	(1.1)	(0.8)	(3.4)	(2.8)
Amortization of prior service cost	[1]	(0.1)	(0.1)	(0.3)	(0.3)
Total before tax		(1.2)	(0.9)	(3.7)	(3.1)
Income tax (expense) benefit		0.2	0.1	1	0.9
Net of tax		(1)	(0.8)	(2.7)	(2.2)
Foreign exchange contracts | Derivative Financial Instruments | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		(1.9)	(1.3)	(0.3)	(2.1)
Income tax (expense) benefit		0.6	0.5	0	0.7
Net of tax		$ (1.3)	$ (0.8)	$ (0.3)	$ (1.4)
[1]	These accumulated other comprehensive income components are included in the computation of net periodic benefit cost for pension and post-retirement plans (See "Note 5. Pension and Other Retiree Benefits" for additional details).

Information On Business Segme67

Information On Business Segments (Net Sales by Segment) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)segment	Sep. 30, 2016USD ($)
Segment Reporting Information [Line Items]
Number of business segments | segment			3
Net sales	$ 532.2	$ 431.3	$ 1,382	$ 1,119.5
Operating Segment | ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	290.3	289.1	745.8	763.8
Operating Segment | ACCO Brands EMEA
Segment Reporting Information [Line Items]
Net sales	140.3	40.7	365.3	120.9
Operating Segment | ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	$ 101.6	$ 101.5	$ 270.9	$ 234.8

Information On Business Segme68

Information On Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Segment Reporting Information [Line Items]
Operating income	[1]	$ 58.7	$ 55.7	$ 113.4	$ 107.6
Interest expense		10.7	13	31.3	36.5
Interest income		(1.6)	(1.8)	(4.9)	(5.1)
Equity in earnings of joint-venture		0	0	0	(2.1)
Other (income) expense, net		(0.2)	6.8	(1)	(28.7)
Income (loss) before income tax		49.8	37.7	88	107
Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	70.6	68.4	149.3	141.9
Corporate
Segment Reporting Information [Line Items]
Operating income	[1]	(11.9)	(12.7)	(35.9)	(34.3)
ACCO Brands North America | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	50.4	49.6	109.5	112.6
ACCO Brands EMEA | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	9	2.9	14.5	4.7
ACCO Brands International | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	$ 11.2	$ 15.9	$ 25.3	$ 24.6
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less advertising, selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Joint-Venture Investment (Detai

Joint-Venture Investment (Details) - Pelikan Artline $ in Millions	9 Months Ended
	Sep. 30, 2016USD ($)
Schedule of Equity Method Investments [Line Items]
Net sales	$ 34.9
Gross profit	14.1
Net income	$ 4.1

Joint-Venture Investment (Narra

Joint-Venture Investment (Narrative) (Details)	May 01, 2016
Pelikan Artline
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	50.00%