ACCO Brands (ACCO) 10-Q 30 Oct 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 24, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	ACCO BRANDS CORP
Trading Symbol	ACCO
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, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		102,739,645

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 95	$ 76.9
Accounts receivable, net	421.2	469.3
Inventories	332.1	254.2
Other current assets	48.3	29.2
Total current assets	896.6	829.6
Total property, plant and equipment	643.5	645.2
Less: accumulated depreciation	(377.3)	(366.7)
Property, plant and equipment, net	266.2	278.5
Deferred income taxes	118.2	137.9
Goodwill	684.4	670.3
Identifiable intangibles, net	802	839.9
Other non-current assets	35.8	42.9
Total assets	2,803.2	2,799.1
Current liabilities:
Current portion of long-term debt	54.8	43.2
Accounts payable	211.5	178.2
Accrued compensation	42.5	60.9
Accrued customer program liabilities	120	141.1
Accrued interest	6.6	1.2
Other current liabilities	113.8	113.8
Total current liabilities	549.2	538.4
Long-term debt, net	958.6	889.2
Deferred income taxes	173.9	177.1
Pension and post-retirement benefit obligations	242.7	275.5
Other non-current liabilities	129.7	144.8
Total liabilities	2,054.1	2,025
Stockholders' equity:
Common stock	1.1	1.1
Treasury stock	(33.9)	(26.4)
Paid-in capital	1,938.2	1,999.7
Accumulated other comprehensive loss	(470.7)	(461.1)
Accumulated deficit	(685.6)	(739.2)
Total stockholders' equity	749.1	774.1
Total liabilities and stockholders' equity	$ 2,803.2	$ 2,799.1

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues		$ 507.3	$ 532.2	$ 1,411.9	$ 1,382
Cost of products sold		346.5	354	961.2	924.1
Gross profit		160.8	178.2	450.7	457.9
Operating costs and expenses:
Selling, general and administrative expenses		92.8	109.8	294.6	308.2
Amortization of intangibles		9.4	9.4	27.2	26.4
Restructuring charges		1.1	2.3	7.9	16.1
Total operating costs and expenses		103.3	121.5	329.7	350.7
Operating income	[1]	57.5	56.7	121	107.2
Non-operating expense (income):
Interest expense		11.6	10.7	30.9	31.3
Interest income		(1.1)	(1.6)	(3.5)	(4.9)
Non-operating pension income		(2.6)	(2)	(7.1)	(6.2)
Other expense (income), net		0.6	(0.2)	1.6	(1)
Income before income tax		49	49.8	99.1	88
Income tax expense		13.4	19.2	27.4	30.3
Net income		$ 35.6	$ 30.6	$ 71.7	$ 57.7
Basic income per share:
Basic income per share		$ 0.34	$ 0.28	$ 0.68	$ 0.53
Diluted income per share:
Diluted income per share		$ 0.34	$ 0.28	$ 0.66	$ 0.52
Weighted average number of shares outstanding:
Basic		103.8	108.1	105.6	108.6
Diluted		105.9	110.3	107.9	111.5
Earnings Per Share, Basic and Diluted, Other Disclosures [Abstract]
Dividends per common share		$ 0.06	$ 0	$ 0.18	$ 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 selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 35.6	$ 30.6	$ 71.7	$ 57.7
Other comprehensive income (loss), net of tax:
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.3 and $0.2 and $(1.1) and $1.5, respectively	(0.7)	0	2.8	(3.5)
Foreign currency translation adjustments, net of tax (expense) benefit of $1.2 and $0.4 and $(1.6) and $4.6, respectively	(4.5)	1.2	(18.6)	(5.6)
Recognition of deferred pension and other post-retirement items, net of tax (expense) benefit of $(0.4) and $0.6 and $(1.9) and $1.4, respectively	1.1	(2)	6.2	(5.2)
Other comprehensive loss, net of tax	(4.1)	(0.8)	(9.6)	(14.3)
Comprehensive income	$ 31.5	$ 29.8	$ 62.1	$ 43.4

Consolidated Statements Of Co_2

Consolidated Statements Of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.3 and $0.2 and $(1.1) and $1.5, respectively	$ (0.3)	$ (0.2)	$ 1.1	$ (1.5)
Foreign currency translation adjustments, net of tax (expense) benefit of $1.2 and $0.4 and $(1.6) and $4.6, respectively	(1.2)	(0.4)	1.6	(4.6)
Recognition of deferred pension and other post-retirement items, net of tax (expense) benefit of $(0.4) and $0.6 and $(1.9) and $1.4, respectively	$ (0.4)	$ 0.6	$ (1.9)	$ 1.4

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating activities
Net income	$ 71.7	$ 57.7
Amortization of inventory step-up	0	0.9
Loss on disposal of assets	0.1	0.2
Depreciation	25.5	26.3
Amortization of debt issuance costs	1.5	2.4
Amortization of intangibles	27.2	26.4
Stock-based compensation	6	11.9
Loss on debt extinguishment	0.3	0
Changes in balance sheet items:
Accounts receivable	46.2	64.6
Inventories	(81.2)	(48.4)
Other assets	(0.6)	(5)
Accounts payable	39.1	(3.5)
Accrued expenses and other liabilities	(58.1)	(20)
Accrued income taxes	7	2.2
Net cash provided by operating activities	84.7	115.7
Investing activities
Additions to property, plant and equipment	(26.3)	(18.8)
Proceeds from the disposition of assets	0.2	0.1
Cost of acquisitions, net of cash acquired	(37.3)	(292.3)
Net cash used by investing activities	(63.4)	(311)
Financing activities
Proceeds from long-term borrowings	217.4	474.1
Repayments of long-term debt	(118.3)	(180.5)
Payments for debt issuance costs	(0.6)	(3.5)
Dividends paid	(18.9)	0
Repurchases of common stock	(75)	(36.3)
Payments related to tax withholding for stock-based compensation	(7.5)	(9.3)
Proceeds from the exercise of stock options	6.8	3.2
Net cash provided by financing activities	3.9	247.7
Effect of foreign exchange rate changes on cash and cash equivalents	(7.1)	6
Net increase in cash and cash equivalents	18.1	58.4
Cash and cash equivalents
Beginning of the period	76.9	42.9
End of the period	$ 95	$ 101.3

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2018
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, 2018 , 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, 2017 . The Condensed Consolidated Balance Sheet as of September 30, 2018 , the related Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2018 and 2017 and Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2018 and 2017 are unaudited. The December 31, 2017 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 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, 2018 and 2017 , and the financial position of the Company as of September 30, 2018 . Interim results may not be indicative of results for a full year. On July 2, 2018, the Company completed the acquisition (the "GOBA Acquisition") of GOBA Internacional, S.A. de C.V. ("GOBA"), a leading provider of school and craft products in Mexico under the Barrilito ® brand, for a preliminary purchase price of approximately $37.3 million , net of cash acquired, and subject to working capital and other adjustments. The GOBA Acquisition is expected to increase the breadth and depth of our distribution, especially with wholesalers and retailers throughout Mexico and complement our existing office products portfolio with a strong offering of school products. The results of GOBA are included in the ACCO Brands International segment as of July 2, 2018. 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. Acquisitions " for details on the acquisitions. In accordance with the adoption of the Accounting Standard Update ("ASU") No. 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, the Company has retrospectively revised its presentation of pension costs, reclassifying the non-service components of periodic pension income/cost to " Non-operating pension income " in the Consolidated Statements of Income . See " Note 2. Recent Accounting Pronouncements and Adopted Accounting Standards " for details on the new standard. 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, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements and Adopted Accounting Standards Recent Accounting Pronouncements In August 2018, the Financial Accounting Standards Board (the "FASB") issued ASU No. 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. This ASU aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal use software license). The Company is currently in the process of evaluating the impact of adoption of ASU 2018-15 on the Company’s consolidated financial statements. ASU 2018-015 is effective for fiscal years ending after December 15, 2019. Early adoption of the standard is permitted, including adoption in any interim period for which financial statements have not been issued. In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20), Disclosure Framework - Changes to the Disclosures Requirements for Defined Benefit Plans Income Statement - Reporting Comprehensive Income (Topic 220). This ASU removes disclosures that no longer are considered cost beneficial, clarifies the specific requirements of disclosures, and adds disclosure requirements identified as relevant. The Company does not expect the adoption of ASU 2018-14 to have a material impact on its consolidated financial statements. ASU 2018-14 is effective for fiscal years ending after December 15, 2020. Early adoption is permitted for all entities and is to be applied on a retrospective basis. The Company will adopt ASU 2018-14 at the end of its 2018 fiscal year. In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220). In December 2017, the Tax Cuts and Jobs Act (the "U.S. Tax Act") was signed into law. Prior to ASU 2018-02, GAAP required deferred tax assets and deferred tax liabilities to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period including the enactment date. The U.S. Tax Act reduces the historical U.S. corporate tax rate and the effect of that change is required to be included in income from continuing operations, even if the original tax effects were recorded in Accumulated Other Comprehensive Income ("AOCI"). This could cause some tax effects to become stranded in AOCI as they are not updated to reflect the new tax rate. This new standard allows a company to elect to reclass the stranded tax effects resulting from the U.S. Tax Act from AOCI to retained earnings. The adoption of the new standard may be applied in the period of adoption or retrospectively to each period(s) effected by the change in the corporate tax rate. The Company is currently in the process of evaluating the impact of adoption of ASU 2018-02 on the Company’s consolidated financial statements. ASU 2018-02 is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018. Early adoption of the standard is permitted, including adoption in any interim period for which financial statements have not been issued. In August 2017, the FASB issued ASU No. 2017-12, Derivative and Hedging (Topic 815), Targeted Improvements to Accounting for Hedging Activities. This ASU improves certain aspects of the hedge accounting model, including making more risk management strategies eligible for hedge accounting and simplifying the assessment of hedge effectiveness. The Company is currently in the process of assessing the impact of adoption of ASU 2017-12 on the Company's consolidated financial statements. The Company will adopt ASU 2017-12 at the beginning of its 2019 fiscal year. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842). This ASU amends the existing accounting standard for leases. The amendments are intended to increase transparency and comparability among organizations by requiring recognition of lease assets and lease liabilities on the balance sheet and disclosure of key information about leasing arrangements. The new standard will be effective for annual periods beginning after December 15, 2018, including interim periods within that reporting period, and early adoption is permitted. The Company is currently evaluating the new guidance to determine the impact it will have on its consolidated financial statements and disclosures, but expects the impact to the Company’s Consolidated Balance Sheet to be material. At this time, the Company does not expect the adoption of ASU 2016-02 to have a material impact on its Consolidated Statements of Income . The Company is in the process of analyzing existing leases, practical expedients, and deploying its implementation strategy. The Company will adopt ASU 2016-02 at the beginning of its 2019 fiscal year. In July 2018, the FASB issued ASU 2018-11 Leases (Topic 842), Targeted Improvements. With this ASU, the FASB decided to provide another transition method in addition to the existing transition method by allowing entities to initially apply ASU 2016-02 at the adoption date (January 1, 2019 for the Company) and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. An entity that elects this additional (and optional) transition method must provide the required Topic 840 disclosures for all periods that continue to be in accordance with Topic 840. The amendments do not change the existing disclosure requirements in Topic 840 (for example, they do not create interim disclosure requirements that entities previously were not required to provide). The Company will apply this new transition method upon adoption of ASU 2016-02. There are no other recently issued accounting standards that are expected to have a material effect on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards On January 1, 2018, we adopted the accounting standard ASU No. 2017-07, Compensation - Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost. The new standard requires presentation of all components of net periodic pension and postretirement benefit costs, other than service costs, in an income statement line item included in "Non-operating expense (income)." The service cost component will continue to be presented in selling, general and administrative expenses ("SG&A"). The Company used the practical expedient which permits an employer to use the amounts disclosed in its pension disclosures as the basis for applying the retrospective presentation requirements. On this basis, the Company restated its operating income, which was reduced by $8.5 million for the year ended December 31, 2017. For the three and nine months ended September 30, 2017 the restated amounts were $2.0 million and $6.2 million , respectively. On January 1, 2018, we adopted the accounting standard ASU 2014-09, Revenue from Contracts with Customers and all the related amendments (Topic 606) and applied it to contracts which were not completed as of January 1, 2018 using the modified retrospective method. A completed contract is one where all (or substantially all) of the revenue was recognized in accordance with the revenue guidance that was in effect before the date of initial application of ASU 2014-09. We recognized the cumulative effect of $1.6 million , net of tax, upon adopting ASU 2014-09 as an addition to opening retained earnings as of January 1, 2018. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The majority of our revenue is recognized at a point in time, when control is transferred to our customer, which is usually when products are shipped or delivered based upon the specific terms contained within the agreement. Our general payment terms are usually within 30 - 90 days. We do not have any significant financing components. The cumulative effect of the changes on our January 1, 2018 opening Condensed Consolidated Balance Sheet due to the adoption of ASU 2014-09 was as follows: (in millions) Balance at December 31, 2017 Adjustments due to ASU 2014-09 Balance at January 1, 2018 Assets: Inventories $ 254.2 $ (3.5 ) $ 250.7 Other current assets 29.2 6.9 36.1 Liabilities and stockholders' equity: Accrued customer program liabilities 141.1 1.1 142.2 Other current liabilities 113.8 0.1 113.9 Deferred income taxes 177.1 0.6 177.7 Accumulated deficit (739.2 ) 1.6 (737.6 ) The impact of the adoption of ASU 2014-09 on our Consolidated Statements of Income and Condensed Consolidated Balance Sheet for the three and nine -month periods ended September 30, 2018 was as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 (in millions) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) Consolidated Statements of Income: Net sales $ 507.3 $ 508.0 $ (0.7 ) $ 1,411.9 $ 1,413.1 $ (1.2 ) Cost of products sold 346.5 346.9 (0.4 ) 961.2 961.9 (0.7 ) Income tax expense 13.4 13.4 — 27.4 27.5 (0.1 ) Net income 35.6 35.9 (0.3 ) 71.7 72.1 (0.4 ) Condensed Consolidated Balance Sheet: Assets: Accounts receivable, net 421.2 418.7 2.5 Inventories 332.1 335.1 (3.0 ) Other current assets 48.3 42.3 6.0 Liabilities and stockholders' equity: Accrued customer program liabilities 120.0 120.8 (0.8 ) Other current liabilities 113.8 109.2 4.6 Deferred income taxes 173.9 173.4 0.5 Accumulated deficit (685.6 ) (686.8 ) 1.2 See " Note 5. Revenue Recognition " for the required disclosures related to ASU 2014-09.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Acquisition of GOBA On July 2, 2018, the Company completed the GOBA Acquisition. GOBA is a leading provider of school and craft products in Mexico under the Barrilito ® brand. The GOBA Acquisition is expected to increase the breadth and depth of our distribution, especially with wholesalers and retailers throughout Mexico and complement our existing office products portfolio with a strong offering of school products. The results of GOBA are included in the ACCO Brands International segment as of July 2, 2018. The purchase price paid at closing was Mex $782.5 million (US $39.2 million based on July 2, 2018 exchange rates), subject to working capital and other adjustments. The preliminary purchase price, net of cash acquired of $1.9 million , was $37.3 million . A portion of the purchase price (Mex $115.0 million ( $5.8 million based on July 2, 2018 exchange rates)) is being held in an escrow account for a period of up to 5 years after closing in the event of any claims against the sellers under the stock purchase agreement. The Company may also make claims against the sellers directly, subject to limitations in the stock purchase agreement, if the escrow is depleted. The GOBA Acquisition and related expenses were funded by increased borrowing under our 2017 Revolving Facility (as defined below). For accounting purposes, the Company was the acquiring enterprise. The GOBA Acquisition was accounted for as a purchase combination and GOBA's results are included in the Company’s condensed consolidated financial statements as of July 2, 2018. The net sales for GOBA for both the three and nine months ended September 30, 2018 were $10.0 million . 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) At July 2, 2018 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 39.2 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 9.0 Deferred tax liabilities 3.2 Other non-current liabilities 5.5 Fair value of liabilities assumed $ 17.7 Less fair value of assets acquired: Cash acquired 1.9 Accounts receivable 28.6 Inventory 7.3 Property, plant and equipment 0.6 Identifiable intangibles 10.5 Deferred tax assets 1.8 Other assets 4.2 Fair value of assets acquired $ 54.9 Goodwill $ 2.0 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. Our fair value estimate of assets acquired and liabilities assumed is pending the completion of several elements, including the 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 intangible assets, property, plant and equipment, liabilities and income and other taxes. Accordingly, there could be material adjustments to our condensed consolidated financial statements, including changes in our amortization and depreciation expense related to the valuation of intangible assets and property and equipment acquired and their respective useful lives, among other adjustments. 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 and nine ended September 30, 2018 , transaction costs related to the GOBA Acquisition were $0.6 million and $0.9 million , respectively. These costs were reported as interest and selling, general and administrative expenses in the Company's Consolidated Statements of Income . Pro forma financial information is not presented due to immateriality. Acquisition of Esselte 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"). As a result of the acquisition of Esselte, ACCO Brands became a leading European manufacturer and marketer of branded consumer and office products. The Esselte Acquisition added the Leitz ® , Rapid ® and Esselte ® brands in the storage and organization, stapling, punching, business machines and do-it-yourself tools product categories to the Company's portfolio. 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. As of September 30, 2018 , the balance remaining in the escrow account was $6.9 million . 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. For accounting purposes, the Company was the acquiring enterprise. The Esselte Acquisition was 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. The January 2018 net sales for Esselte were $44.2 million . Esselte contributed $107.7 million and $274.5 million of net sales for the three and nine months ended September 30, 2017 , respectively. The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions) 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 121.9 Deferred tax liabilities 83.6 Pension obligations 174.1 Other non-current liabilities 5.8 Fair value of liabilities assumed $ 385.4 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 75.6 Identifiable intangibles 277.0 Deferred tax assets 106.3 Other assets 10.4 Fair value of assets acquired $ 605.4 Goodwill $ 106.5 In the fourth quarter of 2017, we finalized our fair value estimate of assets acquired and liabilities assumed as of the acquisition date. The excess of the purchase price over the fair value of net assets acquired was allocated to goodwill. The goodwill of $106.5 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. During the three and nine months ended September 30, 2017 , transaction costs related to the Esselte Acquisition were $1.6 million and $5.0 million , respectively. These costs were reported as selling, general and administrative expenses in the Company's Consolidated Statements of Income .

Long-Term Debt And Short-Term B

Long-Term Debt And Short-Term Borrowings	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Long-Term Debt And Short-Term Borrowings	4. Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2018 and December 31, 2017 : (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2018 and 1.50% at December 31, 2017) $ 318.6 $ 345.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.29% at December 31, 2017) 52.6 60.0 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.87% at September 30, 2018 and 3.53% at December 31, 2017) 197.1 48.9 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.28% at December 31, 2017) 75.7 85.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 400.0 Other borrowings 0.4 0.6 Total debt 1,019.4 939.5 Less: Current portion 54.8 43.2 Debt issuance costs, unamortized 6.0 7.1 Long-term debt, net $ 958.6 $ 889.2 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 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, an A$80.0 million ( US$60.4 million based on January 27, 2017 exchange rates) term loan facility, and a US$400.0 million multi-currency revolving credit facility (the "2017 Revolving Facility"). Effective July 26, 2018, the Company entered into the First Amendment (the "First Amendment") to the 2017 Credit Agreement among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto. The First Amendment increased the aggregate revolving credit commitments under the 2017 Revolving Facility by $100.0 million such that, after giving effect to such increase, the aggregate amount of revolving credit available under the 2017 Revolving Facility is $500.0 million . In addition, the First Amendment also affected certain technical amendments to the 2017 Credit Agreement, including the addition of provisions relating to LIBOR successor rate procedures if LIBOR becomes unascertainable or is discontinued in the future and to expressly permit certain intercompany asset transfers. As of September 30, 2018 , there were $272.8 million in borrowings outstanding under the 2017 Revolving Facility. The remaining amount available for borrowings as of September 30, 2018 was $216.7 million (allowing for $10.5 million of letters of credit outstanding on that date). During the second quarter of 2018, the Company repurchased $25.0 million of its Senior Unsecured Notes at par. As described in the Company's 2017 Annual Report on Form 10-K, we must meet certain restrictive debt covenants under the senior secured credit facilities. The indenture governing our outstanding senior unsecured notes also contains certain covenants. As of and for the periods ended September 30, 2018 and December 31, 2017 , the Company was in compliance with all applicable loan covenants.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue	5. Revenue Recognition On January 1, 2018, the Company adopted accounting standard ASU 2014-09, Revenue from Contracts with Customers and all related amendments (Topic 606), applying the modified retrospective transition method to all customer contracts that were not completed as of January 1, 2018. Results for reporting periods beginning after December 31, 2017 are presented under ASU 2014-09, while prior period amounts are not adjusted and continue to be reported under the accounting standards in effect for the prior period. The Company recorded a net increase to beginning retained earnings of $1.6 million as of January 1, 2018 due to the cumulative impact of adopting ASU 2014-09. The impact of adopting ASU 2014-09 to our financial statements as of, and for the three and nine months ended September 30, 2018 was immaterial. Revenue is recognized when control of the promised goods or services is transferred to our customers in an amount reflective of the consideration we expect to be receive in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. We have elected the practical expedient to not disclose contracts that have a term of 1 year or less. Performance Obligations At the inception of each contract, the Company assesses the products and services promised and identifies each distinct performance obligation. To identify the performance obligations, the Company considers all products and services promised regardless of whether they are explicitly stated or implied within the contract or by standard business practices. Freight and distribution activities performed before the customer obtains control of the goods are not considered promised services under customer contracts and therefore are not distinct performance obligations. The Company has chosen to account for shipping and handling activities as a fulfillment activity, and therefore accrues the expense of freight and distribution in " Cost of products sold " when product is shipped. Nature of our Products and Services Products : For our products, we transfer control and recognize a sale when we either ship the product from our manufacturing facility or distribution center, procure the product from one of our vendors, or upon delivery to a customer specified location depending upon the terms in the customer agreement. For consignment arrangements, revenue is not recognized until the products are sold to the end customer. The amount of consideration we receive and revenue we recognize is impacted by incentives ("Customer Program Costs"), including sales rebates (which are generally tied to achievement of certain sales volume levels); in-store promotional allowances; shared media and customer catalog allowances; other cooperative advertising arrangements; freight allowance programs offered to our customers; and allowance for discounts and returns. We recognize Customer Program Costs as a deduction to gross sales at the time that the associated revenue is recognized. We estimate discounts based upon an analysis of historical trends and record them as reductions to " Net sales " and " Accounts receivable, net ". We estimate and record a returns reserve, on a gross basis, as a reduction to " Net sales " and " Cost of products sold " with increases to " Other current liabilities " and " Inventories ." We adjust our estimate of revenue when the most likely amount of consideration we expect to receive changes. Service or Extended Maintenance Agreements ("EMAs"): Depending on the terms of the EMA, we may defer recognition of the consideration received for any unsatisfied obligations. We use an observable price to determine the stand-alone selling price for separate performance obligations or a cost plus margin approach, for our separately priced service/maintenance agreements that extend mechanical and maintenance coverage beyond our base warranty coverage to our Print Finishing Solutions customers. These agreements range in duration from three months to 60 months, however, most agreements are one year or less. We generally receive payment at inception of the EMAs and recognize revenue over the term of the agreement on a straight line basis. As of January 1, 2018, there was $5.2 million of unearned revenue associated with outstanding EMAs, primarily reported in " Other current liabilities ". During the three and nine months ended September 30, 2018 , $4.0 million and $11.8 million of the unearned revenue was recognized, respectively. As of September 30, 2018 , the amount of unearned revenue was $5.2 million . We expect to recognize approximately $4.5 million of the unearned amount in the next 12 months and $0.7 million in future periods beyond the next 12 months. Disaggregation of Revenues In accordance with ASU 2014-09, the following table disaggregates revenue from contracts with customers into regional geographies. The Company has determined that disaggregating revenue into these categories provides appropriate disclosure and achieves associated objectives to depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. The following table presents our revenue disaggregated by regional geography (1) , based upon our reporting segments for the three and nine months ended September 30, 2018 and 2017 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 United States $ 227.6 $ 252.1 $ 617.7 $ 654.4 Canada 35.8 38.2 94.1 91.4 ACCO Brands North America 263.4 290.3 711.8 745.8 ACCO Brands EMEA (2) 143.1 140.3 438.1 365.3 Australia/N.Z. 41.4 47.6 118.8 131.5 Latin America 47.6 43.2 106.7 105.1 Asia-Pacific 11.8 10.8 36.5 34.3 ACCO Brands International 100.8 101.6 262.0 270.9 Net sales $ 507.3 $ 532.2 $ 1,411.9 $ 1,382.0 (1) Net sales are attributed to geographic areas based on the location of the selling subsidiaries. (2) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. The following table presents our revenue disaggregated by the timing of revenue recognition for the three and nine months ended September 30, 2018 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2018 Product and services transferred at a point in time $ 483.1 $ 1,361.8 Product and services transferred over time 24.2 50.1 Net sales $ 507.3 $ 1,411.9

Pension And Other Retiree Benef

Pension And Other Retiree Benefits	9 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Pension And Other Retiree Benefits	6. 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, 2018 and 2017 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Service cost $ 0.4 $ 0.3 $ 0.6 $ 0.4 $ — $ — Interest cost 1.6 1.8 3.1 3.6 0.1 — Expected return on plan assets (2.9 ) (3.1 ) (5.6 ) (5.6 ) — — Amortization of net loss (gain) 0.7 0.5 0.8 0.7 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Curtailment gain — — (0.6 ) — — — Net periodic benefit income (1) $ (0.1 ) $ (0.4 ) $ (1.7 ) $ (0.9 ) $ — $ (0.1 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Service cost $ 1.2 $ 1.0 $ 1.6 $ 1.2 $ — $ — Interest cost 5.0 5.3 9.8 10.0 0.1 0.1 Expected return on plan assets (8.8 ) (9.2 ) (17.3 ) (16.1 ) — — Amortization of net loss (gain) 2.0 1.5 2.6 2.2 (0.3 ) (0.3 ) Amortization of prior service cost 0.3 0.3 — — — — Curtailment gain — — (0.6 ) — — — Net periodic benefit income (1) $ (0.3 ) $ (1.1 ) $ (3.9 ) $ (2.7 ) $ (0.2 ) $ (0.2 ) (1) The components, other than service cost, are included in the line " Non-operating pension income " in the Consolidated Statements of Income . We expect to contribute approximately $21.3 million to our defined benefit plans in 2018 . For the nine months ended September 30, 2018 , we have contributed $18.4 million to these plans.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	7. 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, 2018 and 2017 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 Stock option compensation expense $ 0.5 $ 0.6 $ 1.5 $ 1.8 RSU compensation expense 0.8 0.8 3.7 3.5 PSU compensation expense (income) (2.5 ) 2.7 0.8 6.6 Total stock-based compensation expense (income) $ (1.2 ) $ 4.1 $ 6.0 $ 11.9 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, 2018 and 2017 includes $1.0 million and $0.8 million , respectively, of expense 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, 2018 : September 30, 2018 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $3.9 2.1 RSUs $6.4 2.0 PSUs $3.9 1.3

Inventories

Inventories	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Inventories	8. Inventories The components of inventories were as follows: (in millions) September 30, December 31, Raw materials $ 50.2 $ 38.2 Work in process 4.6 4.1 Finished goods 277.3 211.9 Total inventories $ 332.1 $ 254.2

Goodwill And Identifiable Intan

Goodwill And Identifiable Intangibles	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Identifiable Intangibles	9. Goodwill and Identifiable Intangible Assets Goodwill As more fully described in the Company’s 2017 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 2018 and concluded that no impairment existed. Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO ACCO ACCO Total Balance at December 31, 2017 $ 375.6 $ 129.4 $ 165.3 $ 670.3 GOBA Acquisition — — 2.0 2.0 Foreign currency translation — 12.0 0.1 12.1 Balance at September 30, 2018 $ 375.6 $ 141.4 $ 167.4 $ 684.4 The goodwill balance is net of $215.1 million of accumulated impairment losses. Identifiable Intangible Assets The preliminary valuation of identifiable intangible assets of $10.5 million acquired in the GOBA Acquisition include an amortizable trade name and amortizable customer relationships, which have been recorded at their preliminary estimated fair values. 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. The preliminary fair value of the trade names was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The preliminary 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. The amortizable trade name and the customer relationships are expected to be amortized over 15 years and 10 years , respectively, on a straight-line basis, from July 2, 2018 , the date GOBA was acquired by the Company. The preliminary allocations of the acquired identifiable intangibles acquired in the GOBA Acquisition are as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.5 15 Years Customer relationships 7.0 10 Years Total identifiable intangibles acquired $ 10.5 The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2018 and December 31, 2017 was as follows: September 30, 2018 December 31, 2017 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 472.5 $ (44.5 ) (1) $ 428.0 $ 599.5 $ (44.5 ) (1) $ 555.0 Amortizable intangible assets: Trade names 308.0 (67.4 ) 240.6 195.3 (59.4 ) 135.9 Customer and contractual relationships 244.2 (115.7 ) 128.5 243.0 (99.3 ) 143.7 Patents 5.7 (0.8 ) 4.9 5.8 (0.5 ) 5.3 Subtotal 557.9 (183.9 ) 374.0 444.1 (159.2 ) 284.9 Total identifiable intangibles $ 1,030.4 $ (228.4 ) $ 802.0 $ 1,043.6 $ (203.7 ) $ 839.9 (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 $9.4 million for the three months ended September 30, 2018 and 2017 , respectively, and $27.2 million and $26.4 million for the nine months ended September 30, 2018 and 2017 , respectively. Estimated amortization expense for amortizable intangible assets as of September 30, 2018 for the current year and the next five years are as follows: (in millions) 2018 2019 2020 2021 2022 2023 Estimated amortization expense (2) $ 36.7 $ 35.5 $ 32.0 $ 28.5 $ 25.0 $ 22.9 (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 basis, as allowed by GAAP, for the majority of indefinite-lived trade names in the second quarter of 2018 and concluded that no impairment existed. For one of our indefinite-lived trade names that is not substantially above its carrying value, Mead ® , we also performed a quantitative test in the second quarter of 2018. A 1.5% long-term growth rate and an 11.5% discount rate were used. We concluded that the Mead ® trade name was not impaired. As of June 30, 2018, we changed the indefinite-lived Mead ® 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 began amortizing the Mead ® trade name on a straight-line basis over a life of 30 years on July 1, 2018.

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring	10. Restructuring The Company recorded restructuring expenses for the three and nine months ended September 30, 2018 of $1.1 million and $7.9 million , respectively, primarily related to additional changes in the operating structure of the North America segment and the continued integration of Esselte within the EMEA segment. During the fourth quarter of 2018, we expect to record additional restructuring charges of $3.1 million in our ACCO Brands North America segment. This includes $2.8 million of severance expenses and $0.3 million in exit costs for some of our leased facilities. For the three and nine months ended September 30, 2017 , we recorded restructuring charges of $2.3 million and $16.1 million , respectively. The summary of the activity in the restructuring account for the nine months ended September 30, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at September 30, 2018 Employee termination costs (1) $ 12.0 $ 4.2 $ (8.7 ) $ (0.4 ) $ 7.1 Termination of lease agreements (2) 0.8 3.5 (1.6 ) (0.1 ) 2.6 Other (3) 0.5 0.2 (0.5 ) — 0.2 Total restructuring liability $ 13.3 $ 7.9 $ (10.8 ) $ (0.5 ) $ 9.9 (1) We expect the remaining $7.1 million employee termination costs to be substantially paid in the next nine months. (2) We expect the remaining $2.6 million termination of lease costs to be substantially paid in the next nine months. (3) We expect the remaining $0.2 million of other costs, principally contract exit costs, to be paid in the next three months. The summary of the activity in the restructuring account for the nine months ended September 30, 2017 was as follows: (in millions) Balance at December 31, 2016 Esselte Acquisition (4) Provision Cash Non-cash Balance at September 30, 2017 Employee termination costs $ 1.4 $ 1.4 $ 13.2 $ (5.2 ) $ 0.5 $ 11.3 Termination of lease agreements 0.1 2.0 1.9 (1.2 ) 0.2 3.0 Other — 0.1 1.0 (0.3 ) — 0.8 Total restructuring liability $ 1.5 $ 3.5 $ 16.1 $ (6.7 ) $ 0.7 $ 15.1 (4) Restructuring liabilities assumed in the Esselte Acquisition.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes The reconciliation of income taxes for the three and nine months ended September 30, 2018 and 2017 , 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) 2018 2017 2018 2017 Income tax expense computed at U.S. statutory income tax rate (21% and 35%, respectively) $ 10.3 $ 17.5 $ 20.8 $ 30.8 Interest on Brazilian Tax Assessment 0.3 0.5 0.9 1.8 Partial release of reserve for the Brazilian Tax Assessment — — (5.6 ) — Excess tax benefit from stock-based compensation — — (2.6 ) (5.5 ) Net operating losses not benefited 0.8 — 2.8 — Foreign tax rate change — — 3.9 — Foreign earnings taxed at higher (lower) rate 3.3 — 5.7 (2.6 ) Non-deductible expenses related to acquisitions — 1.1 — 1.7 Miscellaneous tax expense (benefit) (1.3 ) 0.1 1.5 4.1 Income tax expense as reported $ 13.4 $ 19.2 $ 27.4 $ 30.3 Effective tax rate 27.3 % 38.6 % 27.6 % 34.4 % For the three months ended September 30, 2018 , we recorded an income tax expense of $13.4 million on income before taxes of $49.0 million . The lower effective tax rate for the three months ended September 30, 2018 was primarily attributable to positive impacts of the U.S. Tax Act (lower tax rate partially offset by global intangible low-taxed income ("GILTI") taxes) and foreign tax refunds. For the nine months ended September 30, 2018 , we recorded an income tax expense of $27.4 million on income before taxes of $99.1 million . The lower effective tax rate for the nine months ended September 30, 2018 was due to a $5.6 million benefit resulting from the partial release of the reserve for the Brazil Tax Assessment (see Income Tax Assessment - Tilibra) resulting from the expiration of the statute of limitations for the 2011 tax year, the positive impacts attributable to the U.S. Tax Act and foreign tax refunds. This was partially offset by the revaluation of the deferred tax assets and liabilities resulting from the decrease in the Swedish corporate tax rate. 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 . The low effective tax rate for the nine months ended September 30, 2017 was primarily due to the excess tax benefit of $5.5 million from the realization of stock-based compensation related tax deductions. The U.S. federal statute of limitations remains open for the years 2015 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 ( 2012 forward), Canada ( 2010 forward), Germany ( 2011 forward), Sweden ( 2011 forward) and the U.K. ( 2016 forward). We are currently under examination in certain foreign jurisdictions. Tax Reform On December 22, 2017, the U.S. Tax Act was signed into law. The U.S. Tax Act made broad and complex changes to the U.S. tax code, including, but not limited to: (i) reducing the U.S. federal corporate tax rate from 35 percent to 21 percent; (ii) requiring companies to pay a one-time transition tax on certain undistributed earnings of foreign subsidiaries (the "Transition Toll Tax"); (iii) bonus depreciation that will allow for full expensing of qualified property; (iv) a general elimination of U.S. federal income taxes on dividends from foreign subsidiaries; (v) a new provision designed to tax global intangible low-taxed income; (vi) the repeal of the domestic production activity deductions; (vii) limitations on the deductibility of certain executive compensation; (viii) limitations on the use of foreign tax credits to reduce U.S. income tax liability; and (ix) a new provision that allows a domestic corporation an immediate deduction for a portion of its foreign derived intangible income. The SEC staff issued Staff Accounting Bulletin ("SAB") 118, which provides guidance on accounting for the tax effects of the U.S. Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the enactment date for companies to complete the related accounting under ASC 740, Accounting for Income Taxes . In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the U.S. Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for a certain income tax effect of the U.S. Tax Act is incomplete, but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provisions of the tax laws that were in effect immediately before the enactment of the U.S. Tax Act. The Company’s accounting for certain components of the U.S. Tax Act is not complete. However, the Company was able to make reasonable estimates of the effects and recorded provisional estimates for these items. Changes in tax rates and tax laws are accounted for in the period of enactment. Therefore, during the year ended December 31, 2017, we recorded a net tax benefit totaling $25.7 million related to our provisional estimate of the impact of the U.S. Tax Act. The benefit consists of an expense of $24.0 million , net of foreign tax credit carryforwards of $14.0 million , for the one-time Transition Toll Tax and a net benefit of $49.7 million in connection with the revaluation of the deferred tax assets and liabilities resulting from the decrease in the U.S. corporate tax rate. During the nine months ended September 30, 2018 , we have made no adjustments to the provisional amounts recorded at December 31, 2017. However, the ultimate impact of the U.S. Tax Act may differ from the current estimates, possibly materially, due to changes in interpretations and assumptions the Company has made, future guidance that may be issued by the U.S. Treasury Department, the Internal Revenue Service, and other standard-setting bodies, or actions the Company may take. Adjustments to the provisional amounts may materially affect our provision for income taxes and effective tax rate in the period in which the adjustments are made. Accounting for the tax effects of the U.S. Tax Act will be completed prior to December 31, 2018. 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. The final administrative appeal of the Second Assessment was decided against the Company in 2017. We intend to challenge this decision in court. In connection with the judicial challenge, we are required to post security to guarantee payment of the Second Assessment, which represents $21.0 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 2012 tax year remains open and subject to audit, and there can be no assurances that we will not receive additional tax assessments regarding the goodwill for 2012. The time limit for issuing an assessment for 2012 will expire in January 2019. 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 as of September 30, 2018 . 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. The time limit for issuing an assessment for 2011 expired in January 2018 and we did not receive an assessment; we have therefore reversed $5.6 million of reserves related to 2011 in the first quarter of 2018. During the three months ended September 30, 2018 and 2017 , we accrued additional interest as a charge to current income tax expense of $0.3 million and $0.5 million , respectively, and for the nine months ended September, 30 , 2018 and 2017 , we accrued additional interest of $0.9 million and $1.8 million , respectively. At current exchange rates, our accrual through September 30, 2018 , including tax, penalties and interest is $28.4 million .

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings per Share Total outstanding shares as of September 30, 2018 and 2017 were 102.7 million and 106.6 million , respectively. Under our stock repurchase program, for the three and nine months ended September 30, 2018 , we repurchased and retired 1.9 million and 6.0 million shares, respectively. During the three and nine months ended September 30, 2017 , we repurchased and retired 2.7 million and 3.2 million shares, respectively. For each of the nine months ended September 30, 2018 and 2017 , we acquired 0.6 million and 0.7 million shares, respectively related to tax withholding for share-based compensation. The calculation of basic earnings per share of common stock is based on the weighted average number of shares of common stock outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per share of common stock assumes that any shares of common stock outstanding were increased by shares that would be issued upon exercise of those stock awards 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. Our weighted-average shares outstanding for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 Weighted-average number of shares of common stock outstanding - basic 103.8 108.1 105.6 108.6 Stock options 1.1 1.1 1.1 1.3 Restricted stock units 1.0 1.1 1.2 1.6 Weighted-average shares and assumed conversions - diluted 105.9 110.3 107.9 111.5 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, 2018 , the number of anti-dilutive shares was approximately 3.8 million and 3.6 million , respectively. For the three and nine months ended September 30, 2017 , the number of these shares was approximately 3.7 million and 3.1 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	13. 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, Swedish krona, 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 (the Euro, the Swedish krona and the British pound), Australia, Canada, Brazil, and Mexico. Forward currency contracts are used to hedge foreign denominated inventory purchases for Europe, Australia, Canada, Japan and New Zealand, and are designated as cash flow hedges. Unrealized gains and losses on these contracts are deferred in AOCI until the contracts are settled and the underlying hedged transactions relating to inventory purchases 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, 2018 and December 31, 2017 , we had cash-flow-designated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $108.0 million and $93.5 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 expense (income), 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 2019 , except for one relating to intercompany loans which extends to December 2020. As of September 30, 2018 and December 31, 2017 , we had undesignated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $126.8 million and $95.0 million , respectively. The following table summarizes the fair value of our derivative financial instruments as of September 30, 2018 and December 31, 2017 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet September 30, 2018 December 31, Balance Sheet September 30, 2018 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 4.2 $ 0.5 Other current liabilities $ — $ 0.5 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.1 0.4 Other current liabilities 2.7 0.7 Foreign exchange contracts Other non-current assets 17.3 24.2 Other non-current liabilities 17.3 24.2 Total derivatives $ 21.6 $ 25.1 $ 20.0 $ 25.4 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, 2018 and 2017 : 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) 2018 2017 2018 2017 Cash flow hedges: Foreign exchange contracts $ (3.6 ) $ (2.1 ) Cost of products sold $ 2.6 $ 1.9 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) 2018 2017 2018 2017 Cash flow hedges: Foreign exchange contracts $ (1.6 ) $ (5.3 ) Cost of products sold $ 5.5 $ 0.3 The Effect of Derivatives Not Designated as Hedging Instruments on the 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) 2018 2017 2018 2017 Foreign exchange contracts Other expense (income), net $ 1.0 $ 0.5 $ 1.4 $ (0.9 )

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Of Financial Instruments	14. 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 described in " Note 13. Derivative Financial Instruments " 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, 2018 and December 31, 2017 : (in millions) September 30, December 31, Assets: Forward currency contracts $ 21.6 $ 25.1 Liabilities: Forward currency contracts $ 20.0 $ 25.4 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 2019 , except for one relating to intercompany loans 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 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 $1,019.4 million and $939.5 million and the estimated fair value of total debt was $1,017.0 million and $951.5 million at September 30, 2018 and December 31, 2017 , 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, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	15. 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) Derivative Unrecognized Accumulated Balance at December 31, 2017 $ 0.2 $ (305.4 ) $ (155.9 ) $ (461.1 ) Other comprehensive income (loss) before reclassifications, net of tax (1.1 ) (18.6 ) 2.7 (17.0 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 3.9 — 3.5 7.4 Balance at September 30, 2018 $ 3.0 $ (324.0 ) $ (149.7 ) $ (470.7 ) The reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (in millions) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Details about Accumulated Other Comprehensive Income Components Gain on cash flow hedges: Foreign exchange contracts $ (2.6 ) $ (1.9 ) $ (5.5 ) $ (0.3 ) Cost of products sold Tax benefit 0.8 0.6 1.6 — Income tax expense Net of tax $ (1.8 ) $ (1.3 ) $ (3.9 ) $ (0.3 ) Defined benefit plan items: Amortization of actuarial loss $ (1.4 ) $ (1.1 ) $ (4.3 ) $ (3.4 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.3 ) (0.3 ) (1) Total before tax (1.5 ) (1.2 ) (4.6 ) (3.7 ) Tax benefit 0.4 0.2 1.1 1.0 Income tax expense Net of tax $ (1.1 ) $ (1.0 ) $ (3.5 ) $ (2.7 ) Total reclassifications for the period, net of tax $ (2.9 ) $ (2.3 ) $ (7.4 ) $ (3.0 ) (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 6. Pension and Other Retiree Benefits " for additional details.

Information On Business Segment

Information On Business Segments	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Information on Business Segments	16. Information on Business Segments The Company has three operating business segments each of which is comprised of different geographic regions. The Company's three 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/N.Z., Latin America and Asia-Pacific Each of the Company's three operating segments designs, markets, sources, manufactures and sells recognized consumer and end-user demanded branded products used in businesses, schools and homes. Product designs are tailored based on end-user preferences in each geographic region. Our product categories include storage and organization; stapling; punching; laminating, binding and shredding machines and related consumable supplies; whiteboards; notebooks; calendars; computer accessories; and do-it-yourself tools, among others. Our portfolio of consumer and end-user demanded brands includes both globally and regionally recognized brands. ACCO Brands North America The ACCO Brands North America segment is comprised of the United States and Canada where the Company is a leading branded supplier of consumer and business products under brands such as AT-A-GLANCE ® , Five Star ® , GBC ® , Hilroy ® , Kensington ® , Mead ® , Quartet ® , and Swingline ® . The ACCO Brands North America segment designs, sources or manufactures and distributes school notebooks, calendars, whiteboards, storage and organization products (such as three-ring binders, sheet protectors and indexes), stapling, punching, laminating, binding and shredding products, and computer accessories, among others, which are primarily used in schools, homes and businesses. The majority of revenue in this segment is related to consumer and home products and is associated with the "back-to-school" season and year-end calendar purchases; we expect sales of consumer products to become an increasingly greater percentage of our revenue as demand for consumer products is faster growing than most business-related products. ACCO Brands EMEA The ACCO Brands EMEA segment is comprised largely of Europe, but also includes export sales to the Middle East and Africa. The Company is a leading branded supplier of consumer and business products under brands such as Derwent ® , Esselte ® , GBC ® , Kensington ® , Leitz ® , NOBO ® , Rapid ® , and Rexel ® . The ACCO Brands EMEA segment designs, manufactures or sources and distributes storage and organization products (such as lever-arch binders, sheet protectors and indexes), stapling, punching, laminating, binding and shredding products, do-it-yourself tools, and computer accessories, among others, which are primarily used in businesses, homes and schools. ACCO Brands International The ACCO Brands International segment is comprised of Australia/N.Z., Latin America and Asia-Pacific where the Company is a leading branded supplier of consumer and business products under brands such as Artline ® , Barrilito ® , GBC ® , Kensington ® , Marbig ® , Quartet ® , Rexel ® , Tilibra ® , and Wilson Jones ® , among others. The ACCO Brands International segment designs, sources or manufactures and distributes school notebooks, calendars, whiteboards, storage and organization products (such as three-ring binders, sheet protectors and indexes), stapling, punching, laminating, binding and shredding products, writing instruments, and janitorial supplies, among others, which are primarily used in schools, businesses and homes. The majority of revenue in this segment is related to consumer products and is associated with the "back-to-school" season and year-end calendar purchases; we expect sales of consumer products to become an increasingly greater percentage of our revenue as demand for consumer products is faster growing than most business-related products. Customers We distribute our products through a wide variety of retail and commercial channels to ensure that our products are readily and conveniently available for purchase by consumers and other end-users, wherever they prefer to shop. These channels include mass retailers; e-tailers; discount, drug/grocery and variety chains; warehouse clubs; hardware and specialty stores; independent office product dealers; office superstores; wholesalers; and contract stationers. We also sell directly to commercial and consumer end-users through our e-commerce platform and our direct sales organization. Net sales by business segment for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 ACCO Brands North America $ 263.4 $ 290.3 $ 711.8 $ 745.8 ACCO Brands EMEA 143.1 140.3 438.1 365.3 ACCO Brands International 100.8 101.6 262.0 270.9 Net sales $ 507.3 $ 532.2 $ 1,411.9 $ 1,382.0 Operating income by business segment for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 ACCO Brands North America $ 33.7 $ 49.6 $ 88.1 $ 107.1 ACCO Brands EMEA 14.6 7.8 37.1 10.8 ACCO Brands International 16.1 11.2 25.2 25.3 Segment operating income 64.4 68.6 150.4 143.2 Corporate (6.9 ) (11.9 ) (29.4 ) (36.0 ) Operating income (1) 57.5 56.7 121.0 107.2 Interest expense 11.6 10.7 30.9 31.3 Interest income (1.1 ) (1.6 ) (3.5 ) (4.9 ) Non-operating pension income (2.6 ) (2.0 ) (7.1 ) (6.2 ) Other expense (income), net 0.6 (0.2 ) 1.6 (1.0 ) Income before income tax $ 49.0 $ 49.8 $ 99.1 $ 88.0 (1) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2018
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 the Mead C&OP business, we assumed all of the tax liabilities for the acquired foreign operations including Tilibra Produtos de Papelaria Ltda. ("Tilibra"). For further information see, " Note 11. Income Taxes - Income Tax Assessment - Tilibra " for details on tax assessments issued by the FRD against Tilibra, which challenged the tax deduction of goodwill from Tilibra's taxable income for the years 2007 through 2010. Other Pending Litigation We are party to various lawsuits and regulatory proceedings, primarily related to alleged patent infringement and employee terminations as well as other claims incidental to our business. In addition, we may be unaware of third party claims of intellectual property infringement relating to our technology, brands or products and we may face other claims related to business operations. Any litigation regarding patents or other intellectual property could be costly and time-consuming and might require us to pay monetary damages or enter into costly license agreements. We also may be subject to injunctions against development and sale of certain of our products. It is the opinion of management that (other than the Brazilian Tax Assessment) the ultimate resolution of currently outstanding matters will not have a material adverse effect on our 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. Further, future claims, lawsuits and legal proceedings could materially and adversely affect our business, reputation, results of operations and financial condition. 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. This includes environmental laws and regulations that affect the design and composition of certain of our products. 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.

Subsequent Event

Subsequent Event	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Event	18. Subsequent Events Dividends On October 30, 2018 , the Company's Board of Directors declared a cash dividend of $0.06 per share on its common stock. The dividend is payable on December 19, 2018 to stockholders of record as of the close of business on November 30, 2018 . The declaration and payment of future dividends will be at the discretion of the Board of Directors and will be dependent upon, among other things, the Company's financial position, results of operations, cash flows, debt covenant compliance, anticipated liquidity needs, and other factors.

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Schedule of New Accounting Pronouncements	The cumulative effect of the changes on our January 1, 2018 opening Condensed Consolidated Balance Sheet due to the adoption of ASU 2014-09 was as follows: (in millions) Balance at December 31, 2017 Adjustments due to ASU 2014-09 Balance at January 1, 2018 Assets: Inventories $ 254.2 $ (3.5 ) $ 250.7 Other current assets 29.2 6.9 36.1 Liabilities and stockholders' equity: Accrued customer program liabilities 141.1 1.1 142.2 Other current liabilities 113.8 0.1 113.9 Deferred income taxes 177.1 0.6 177.7 Accumulated deficit (739.2 ) 1.6 (737.6 ) The impact of the adoption of ASU 2014-09 on our Consolidated Statements of Income and Condensed Consolidated Balance Sheet for the three and nine -month periods ended September 30, 2018 was as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 (in millions) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) As Reported Balances without adoption of ASU 2014-09 Effect of Change Higher/(Lower) Consolidated Statements of Income: Net sales $ 507.3 $ 508.0 $ (0.7 ) $ 1,411.9 $ 1,413.1 $ (1.2 ) Cost of products sold 346.5 346.9 (0.4 ) 961.2 961.9 (0.7 ) Income tax expense 13.4 13.4 — 27.4 27.5 (0.1 ) Net income 35.6 35.9 (0.3 ) 71.7 72.1 (0.4 ) Condensed Consolidated Balance Sheet: Assets: Accounts receivable, net 421.2 418.7 2.5 Inventories 332.1 335.1 (3.0 ) Other current assets 48.3 42.3 6.0 Liabilities and stockholders' equity: Accrued customer program liabilities 120.0 120.8 (0.8 ) Other current liabilities 113.8 109.2 4.6 Deferred income taxes 173.9 173.4 0.5 Accumulated deficit (685.6 ) (686.8 ) 1.2

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed	The following table presents the allocation of the consideration given to the fair values of the assets acquired and liabilities assumed at the date of acquisition. (in millions) 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 121.9 Deferred tax liabilities 83.6 Pension obligations 174.1 Other non-current liabilities 5.8 Fair value of liabilities assumed $ 385.4 Less fair value of assets acquired: Cash acquired 34.2 Accounts receivable 60.0 Inventory 41.9 Property, plant and equipment 75.6 Identifiable intangibles 277.0 Deferred tax assets 106.3 Other assets 10.4 Fair value of assets acquired $ 605.4 Goodwill $ 106.5

Long-Term Debt And Short-Term_2

Long-Term Debt And Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2018 and December 31, 2017 : (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2018 and 1.50% at December 31, 2017) $ 318.6 $ 345.0 Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.29% at December 31, 2017) 52.6 60.0 U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.87% at September 30, 2018 and 3.53% at December 31, 2017) 197.1 48.9 Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.28% at December 31, 2017) 75.7 85.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 400.0 Other borrowings 0.4 0.6 Total debt 1,019.4 939.5 Less: Current portion 54.8 43.2 Debt issuance costs, unamortized 6.0 7.1 Long-term debt, net $ 958.6 $ 889.2

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents our revenue disaggregated by regional geography (1) , based upon our reporting segments for the three and nine months ended September 30, 2018 and 2017 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 United States $ 227.6 $ 252.1 $ 617.7 $ 654.4 Canada 35.8 38.2 94.1 91.4 ACCO Brands North America 263.4 290.3 711.8 745.8 ACCO Brands EMEA (2) 143.1 140.3 438.1 365.3 Australia/N.Z. 41.4 47.6 118.8 131.5 Latin America 47.6 43.2 106.7 105.1 Asia-Pacific 11.8 10.8 36.5 34.3 ACCO Brands International 100.8 101.6 262.0 270.9 Net sales $ 507.3 $ 532.2 $ 1,411.9 $ 1,382.0 (1) Net sales are attributed to geographic areas based on the location of the selling subsidiaries. (2) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa. The following table presents our revenue disaggregated by the timing of revenue recognition for the three and nine months ended September 30, 2018 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2018 Product and services transferred at a point in time $ 483.1 $ 1,361.8 Product and services transferred over time 24.2 50.1 Net sales $ 507.3 $ 1,411.9

Pension And Other Retiree Ben_2

Pension And Other Retiree Benefits (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and 2017 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Service cost $ 0.4 $ 0.3 $ 0.6 $ 0.4 $ — $ — Interest cost 1.6 1.8 3.1 3.6 0.1 — Expected return on plan assets (2.9 ) (3.1 ) (5.6 ) (5.6 ) — — Amortization of net loss (gain) 0.7 0.5 0.8 0.7 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Curtailment gain — — (0.6 ) — — — Net periodic benefit income (1) $ (0.1 ) $ (0.4 ) $ (1.7 ) $ (0.9 ) $ — $ (0.1 ) Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2018 2017 2018 2017 2018 2017 Service cost $ 1.2 $ 1.0 $ 1.6 $ 1.2 $ — $ — Interest cost 5.0 5.3 9.8 10.0 0.1 0.1 Expected return on plan assets (8.8 ) (9.2 ) (17.3 ) (16.1 ) — — Amortization of net loss (gain) 2.0 1.5 2.6 2.2 (0.3 ) (0.3 ) Amortization of prior service cost 0.3 0.3 — — — — Curtailment gain — — (0.6 ) — — — Net periodic benefit income (1) $ (0.3 ) $ (1.1 ) $ (3.9 ) $ (2.7 ) $ (0.2 ) $ (0.2 ) (1) The components, other than service cost, are included in the line " Non-operating pension income " in the Consolidated Statements of Income .

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and 2017 : Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 Stock option compensation expense $ 0.5 $ 0.6 $ 1.5 $ 1.8 RSU compensation expense 0.8 0.8 3.7 3.5 PSU compensation expense (income) (2.5 ) 2.7 0.8 6.6 Total stock-based compensation expense (income) $ (1.2 ) $ 4.1 $ 6.0 $ 11.9
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, 2018 : September 30, 2018 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $3.9 2.1 RSUs $6.4 2.0 PSUs $3.9 1.3

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventories were as follows: (in millions) September 30, December 31, Raw materials $ 50.2 $ 38.2 Work in process 4.6 4.1 Finished goods 277.3 211.9 Total inventories $ 332.1 $ 254.2

Goodwill And Identifiable Int_2

Goodwill And Identifiable Intangibles (Tables)	9 Months Ended
	Sep. 30, 2018
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) ACCO ACCO ACCO Total Balance at December 31, 2017 $ 375.6 $ 129.4 $ 165.3 $ 670.3 GOBA Acquisition — — 2.0 2.0 Foreign currency translation — 12.0 0.1 12.1 Balance at September 30, 2018 $ 375.6 $ 141.4 $ 167.4 $ 684.4
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	The preliminary allocations of the acquired identifiable intangibles acquired in the GOBA Acquisition are as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.5 15 Years Customer relationships 7.0 10 Years Total identifiable intangibles acquired $ 10.5
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, 2018 and December 31, 2017 was as follows: September 30, 2018 December 31, 2017 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 472.5 $ (44.5 ) (1) $ 428.0 $ 599.5 $ (44.5 ) (1) $ 555.0 Amortizable intangible assets: Trade names 308.0 (67.4 ) 240.6 195.3 (59.4 ) 135.9 Customer and contractual relationships 244.2 (115.7 ) 128.5 243.0 (99.3 ) 143.7 Patents 5.7 (0.8 ) 4.9 5.8 (0.5 ) 5.3 Subtotal 557.9 (183.9 ) 374.0 444.1 (159.2 ) 284.9 Total identifiable intangibles $ 1,030.4 $ (228.4 ) $ 802.0 $ 1,043.6 $ (203.7 ) $ 839.9 (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, 2018 for the current year and the next five years are as follows: (in millions) 2018 2019 2020 2021 2022 2023 Estimated amortization expense (2) $ 36.7 $ 35.5 $ 32.0 $ 28.5 $ 25.0 $ 22.9 (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, 2018
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring account for the nine months ended September 30, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at September 30, 2018 Employee termination costs (1) $ 12.0 $ 4.2 $ (8.7 ) $ (0.4 ) $ 7.1 Termination of lease agreements (2) 0.8 3.5 (1.6 ) (0.1 ) 2.6 Other (3) 0.5 0.2 (0.5 ) — 0.2 Total restructuring liability $ 13.3 $ 7.9 $ (10.8 ) $ (0.5 ) $ 9.9 (1) We expect the remaining $7.1 million employee termination costs to be substantially paid in the next nine months. (2) We expect the remaining $2.6 million termination of lease costs to be substantially paid in the next nine months. (3) We expect the remaining $0.2 million of other costs, principally contract exit costs, to be paid in the next three months. The summary of the activity in the restructuring account for the nine months ended September 30, 2017 was as follows: (in millions) Balance at December 31, 2016 Esselte Acquisition (4) Provision Cash Non-cash Balance at September 30, 2017 Employee termination costs $ 1.4 $ 1.4 $ 13.2 $ (5.2 ) $ 0.5 $ 11.3 Termination of lease agreements 0.1 2.0 1.9 (1.2 ) 0.2 3.0 Other — 0.1 1.0 (0.3 ) — 0.8 Total restructuring liability $ 1.5 $ 3.5 $ 16.1 $ (6.7 ) $ 0.7 $ 15.1 (4) Restructuring liabilities assumed in the Esselte Acquisition.

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and 2017 , 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) 2018 2017 2018 2017 Income tax expense computed at U.S. statutory income tax rate (21% and 35%, respectively) $ 10.3 $ 17.5 $ 20.8 $ 30.8 Interest on Brazilian Tax Assessment 0.3 0.5 0.9 1.8 Partial release of reserve for the Brazilian Tax Assessment — — (5.6 ) — Excess tax benefit from stock-based compensation — — (2.6 ) (5.5 ) Net operating losses not benefited 0.8 — 2.8 — Foreign tax rate change — — 3.9 — Foreign earnings taxed at higher (lower) rate 3.3 — 5.7 (2.6 ) Non-deductible expenses related to acquisitions — 1.1 — 1.7 Miscellaneous tax expense (benefit) (1.3 ) 0.1 1.5 4.1 Income tax expense as reported $ 13.4 $ 19.2 $ 27.4 $ 30.3 Effective tax rate 27.3 % 38.6 % 27.6 % 34.4 %

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our weighted-average shares outstanding for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 Weighted-average number of shares of common stock outstanding - basic 103.8 108.1 105.6 108.6 Stock options 1.1 1.1 1.1 1.3 Restricted stock units 1.0 1.1 1.2 1.6 Weighted-average shares and assumed conversions - diluted 105.9 110.3 107.9 111.5

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and December 31, 2017 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet September 30, 2018 December 31, Balance Sheet September 30, 2018 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 4.2 $ 0.5 Other current liabilities $ — $ 0.5 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.1 0.4 Other current liabilities 2.7 0.7 Foreign exchange contracts Other non-current assets 17.3 24.2 Other non-current liabilities 17.3 24.2 Total derivatives $ 21.6 $ 25.1 $ 20.0 $ 25.4
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, 2018 and 2017 : 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) 2018 2017 2018 2017 Cash flow hedges: Foreign exchange contracts $ (3.6 ) $ (2.1 ) Cost of products sold $ 2.6 $ 1.9 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) 2018 2017 2018 2017 Cash flow hedges: Foreign exchange contracts $ (1.6 ) $ (5.3 ) Cost of products sold $ 5.5 $ 0.3 The Effect of Derivatives Not Designated as Hedging Instruments on the 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) 2018 2017 2018 2017 Foreign exchange contracts Other expense (income), net $ 1.0 $ 0.5 $ 1.4 $ (0.9 )

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and December 31, 2017 : (in millions) September 30, December 31, Assets: Forward currency contracts $ 21.6 $ 25.1 Liabilities: Forward currency contracts $ 20.0 $ 25.4

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2018
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) Derivative Unrecognized Accumulated Balance at December 31, 2017 $ 0.2 $ (305.4 ) $ (155.9 ) $ (461.1 ) Other comprehensive income (loss) before reclassifications, net of tax (1.1 ) (18.6 ) 2.7 (17.0 ) Amounts reclassified from accumulated other comprehensive income (loss), net of tax 3.9 — 3.5 7.4 Balance at September 30, 2018 $ 3.0 $ (324.0 ) $ (149.7 ) $ (470.7 )
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, 2018 and 2017 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 (in millions) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Amount Reclassified from Accumulated Other Comprehensive Income (Loss) Location on Income Statement Details about Accumulated Other Comprehensive Income Components Gain on cash flow hedges: Foreign exchange contracts $ (2.6 ) $ (1.9 ) $ (5.5 ) $ (0.3 ) Cost of products sold Tax benefit 0.8 0.6 1.6 — Income tax expense Net of tax $ (1.8 ) $ (1.3 ) $ (3.9 ) $ (0.3 ) Defined benefit plan items: Amortization of actuarial loss $ (1.4 ) $ (1.1 ) $ (4.3 ) $ (3.4 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.3 ) (0.3 ) (1) Total before tax (1.5 ) (1.2 ) (4.6 ) (3.7 ) Tax benefit 0.4 0.2 1.1 1.0 Income tax expense Net of tax $ (1.1 ) $ (1.0 ) $ (3.5 ) $ (2.7 ) Total reclassifications for the period, net of tax $ (2.9 ) $ (2.3 ) $ (7.4 ) $ (3.0 ) (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 6. Pension and Other Retiree Benefits " for additional details.

Information On Business Segme_2

Information On Business Segments (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Net Sales by Reporting Segments	Net sales by business segment for the three and nine months ended September 30, 2018 and 2017 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 ACCO Brands North America $ 263.4 $ 290.3 $ 711.8 $ 745.8 ACCO Brands EMEA 143.1 140.3 438.1 365.3 ACCO Brands International 100.8 101.6 262.0 270.9 Net sales $ 507.3 $ 532.2 $ 1,411.9 $ 1,382.0
Schedule of Operating Income by Reporting Segment	Operating income by business segment for the three and nine months ended September 30, 2018 and 2017 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2018 2017 2018 2017 ACCO Brands North America $ 33.7 $ 49.6 $ 88.1 $ 107.1 ACCO Brands EMEA 14.6 7.8 37.1 10.8 ACCO Brands International 16.1 11.2 25.2 25.3 Segment operating income 64.4 68.6 150.4 143.2 Corporate (6.9 ) (11.9 ) (29.4 ) (36.0 ) Operating income (1) 57.5 56.7 121.0 107.2 Interest expense 11.6 10.7 30.9 31.3 Interest income (1.1 ) (1.6 ) (3.5 ) (4.9 ) Non-operating pension income (2.6 ) (2.0 ) (7.1 ) (6.2 ) Other expense (income), net 0.6 (0.2 ) 1.6 (1.0 ) Income before income tax $ 49.0 $ 49.8 $ 99.1 $ 88.0 (1) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Basis Of Presentation Narrative

Basis Of Presentation Narrative (Details) $ in Millions	Jul. 02, 2018USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired		$ 37.3	$ 292.3
Number of segments | segment		3
GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired	$ 37.3

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended		12 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		$ 507.3	$ 532.2	$ 1,411.9	$ 1,382
Operating income	[1]	(57.5)	(56.7)	(121)	(107.2)
Cost of products sold		346.5	354	961.2	924.1
Income Tax Expense (Benefit)		13.4	19.2	27.4	30.3
Net income		35.6	30.6	71.7	57.7
Accounts receivable, net		421.2		421.2		$ 469.3
Inventories		332.1		332.1		254.2
Other current assets		48.3		48.3		29.2
Accrued customer program liabilities		120		120		141.1
Other current liabilities		113.8		113.8		113.8
Deferred income taxes		173.9		173.9		177.1
Accumulated deficit		(685.6)		(685.6)		(739.2)
Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Inventories							$ 250.7
Other current assets							36.1
Accrued customer program liabilities							142.2
Other current liabilities							113.9
Deferred income taxes							177.7
Accumulated deficit							$ (737.6)
Accounting Standards Update 2014-09 | Balances without adoption of ASU 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		508		1,413.1
Cost of products sold		346.9		961.9
Income Tax Expense (Benefit)		13.4		27.5
Net income		35.9		72.1
Accounts receivable, net		418.7		418.7
Inventories		335.1		335.1
Other current assets		42.3		42.3
Accrued customer program liabilities		120.8		120.8
Other current liabilities		109.2		109.2
Deferred income taxes		173.4		173.4
Accumulated deficit		(686.8)		(686.8)
Accounting Standards Update 2014-09 | Effect of Change Higher/(Lower)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenues		(0.7)		(1.2)
Cost of products sold		(0.4)		(0.7)
Income Tax Expense (Benefit)		0		(0.1)
Net income		(0.3)		(0.4)
Accounts receivable, net		2.5		2.5
Inventories		(3)		(3)
Other current assets		6		6
Accrued customer program liabilities		(0.8)		(0.8)
Other current liabilities		4.6		4.6
Deferred income taxes		0.5		0.5
Accumulated deficit		$ 1.2		$ 1.2
Restatement Adjustment | Accounting Standards Update 2017-07
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating income			$ 2		$ 6.2	8.5
Restatement Adjustment | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative Effect on Retained Earnings, Net of Tax						1.6
Inventories						(3.5)
Other current assets						6.9
Accrued customer program liabilities						1.1
Other current liabilities						0.1
Deferred income taxes						0.6
Accumulated deficit						$ 1.6
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General payment terms				30 days
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
General payment terms				90 days
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less 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, $ in Millions

Sep. 30, 2018USD ($)

Jul. 02, 2018USD ($)

Jul. 02, 2018MXN ($)

Jan. 31, 2017USD ($)

Jan. 31, 2017EUR (€)

Jan. 31, 2018USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2017USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2017USD ($)

Jan. 31, 2017EUR (€)

Jan. 27, 2017USD ($)

Jan. 27, 2017EUR (€)

Business Acquisition [Line Items]

Cost of acquisitions, net of cash acquired

$ 37.3

$ 292.3

GOBA Internacional, SA de CV

Business Acquisition [Line Items]

Payments to acquire business, gross

$ 39.2

$ 782.5

Cash acquired

1.9

Cost of acquisitions, net of cash acquired

37.3

Revenue of acquired business since acquisition date

$ 10

10

Business acquisition, consideration held in escrow

5.8

$ 115

Goodwill

$ 2

Esselte Group Holdings AB

Business Acquisition [Line Items]

Payments to acquire business, gross

$ 326.8

€ 302.9

Cash acquired

34.2

Cost of acquisitions, net of cash acquired

292.3

Revenue of acquired business since acquisition date

$ 44.2

$ 107.7

274.5

Working capital adjustments to purchase price

0.3

Business acquisition, consideration held in escrow

$ 6.9

8.7

€ 8.1

Warranty and indemnity insurance policy

43.2

€ 40

Goodwill

$ 106.5

Selling, General and Administrative Expenses | GOBA Internacional, SA de CV

Business Acquisition [Line Items]

Transaction related costs

$ 0.6

$ 0.9

Selling, General and Administrative Expenses | Esselte Group Holdings AB

Business Acquisition [Line Items]

Transaction related costs

$ 1.6

$ 5

Senior Secured Notes | Euro Term Loan A

Business Acquisition [Line Items]

Debt instrument, face amount

$ 320.8

€ 300

Maximum | GOBA Internacional, SA de CV

Business Acquisition [Line Items]

Escrow period

5 years

5 years

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) - USD ($) $ in Millions	Jul. 02, 2018	Jan. 31, 2017
GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment	$ 39.2
Accounts payable and accrued liabilities	9
Deferred tax liabilities	3.2
Other non-current liabilities	5.5
Fair value of liabilities assumed	17.7
Cash acquired	1.9
Accounts receivable	28.6
Inventory	7.3
Property, plant and equipment	0.6
Identifiable intangibles	10.5
Deferred tax assets	1.8
Other assets	4.2
Fair value of assets acquired	54.9
Goodwill	$ 2
Esselte Group Holdings AB
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment		$ 326.5
Accounts payable and accrued liabilities		121.9
Deferred tax liabilities		83.6
Pension obligations		174.1
Other non-current liabilities		5.8
Fair value of liabilities assumed		385.4
Cash acquired		34.2
Accounts receivable		60
Inventory		41.9
Property, plant and equipment		75.6
Identifiable intangibles		277
Deferred tax assets		106.3
Other assets		10.4
Fair value of assets acquired		605.4
Goodwill		$ 106.5

Long-Term Debt And Short-Term_3

Long-Term Debt And Short-Term Borrowings (Notes Payable and Long-term Debt) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total debt	$ 1,019.4	$ 939.5
Current portion	54.8	43.2
Debt issuance costs, unamortized	6	7.1
Long-term debt, net	958.6	889.2
Other borrowings
Debt Instrument [Line Items]
Total debt	0.4	0.6
Senior Secured Notes | Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at September 30, 2018 and 1.50% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 318.6	$ 345
Line of Credit Facility, Interest Rate at Period End	1.50%	1.50%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.29% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 52.6	$ 60
Line of Credit Facility, Interest Rate at Period End	3.50%	3.29%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.87% at September 30, 2018 and 3.53% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 197.1	$ 48.9
Line of Credit Facility, Interest Rate at Period End	3.87%	3.53%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.50% at September 30, 2018 and 3.28% at December 31, 2017)
Debt Instrument [Line Items]
Total debt	$ 75.7	$ 85
Line of Credit Facility, Interest Rate at Period End	3.50%	3.28%
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt	$ 375	$ 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	$ 272.8

Long-Term Debt And Short-Term_4

Long-Term Debt And Short-Term Borrowings (Narrative) (Details) € in Millions, $ in Millions, $ in Millions	Jul. 26, 2018USD ($)	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)	Jan. 27, 2017USD ($)	Jan. 27, 2017EUR (€)	Jan. 27, 2017AUD ($)
Debt Instrument [Line Items]
Total debt		$ 1,019.4	$ 939.5
Secured Debt | Euro Term Loan A
Debt Instrument [Line Items]
Debt instrument, face amount				$ 320.8	€ 300
Secured Debt | AUD Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity				60.4		$ 80
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt		375	$ 400
Debt Instrument, Repurchase Amount		25
2017 Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 500			$ 400
Line of Credit Facility, Increase (Decrease), Net	$ 100
Total debt		272.8
Amount available for borrowings under Senior Secured Revolving Credit Facilities		216.7
Letters of credit outstanding		$ 10.5

Revenue Recognition (Service or

Revenue Recognition (Service or Extended Maintenance Agreements) (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Accumulated deficit	$ (685.6)	$ (685.6)		$ (739.2)
Unearned revenue associated with outstanding contracts	5.2	5.2	$ 5.2
Revenue recognized	$ 4	$ 11.8
Minimum
Disaggregation of Revenue [Line Items]
Service and maintenance agreement term		3 months
Maximum
Disaggregation of Revenue [Line Items]
Service and maintenance agreement term		60 months
Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Accumulated deficit			$ (737.6)
Restatement Adjustment | Accounting Standards Update 2014-09
Disaggregation of Revenue [Line Items]
Accumulated deficit				$ 1.6

Revenue Recognition (Unearned R

Revenue Recognition (Unearned Revenue) (Details) $ in Millions	Sep. 30, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2018-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 4.5
Expected timing of satisfaction	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 0.7
Expected timing of satisfaction	12 months

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Disaggregation of Revenue) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Disaggregation of Revenue [Line Items]
Net sales	$ 507.3	$ 532.2	$ 1,411.9	$ 1,382
Product and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Net sales	483.1		1,361.8
Product and services transferred over time
Disaggregation of Revenue [Line Items]
Net sales	24.2		50.1
ACCO Brands North America
Disaggregation of Revenue [Line Items]
Net sales	263.4	290.3	711.8	745.8
ACCO Brands North America | United States
Disaggregation of Revenue [Line Items]
Net sales	227.6	252.1	617.7	654.4
ACCO Brands North America | Canada
Disaggregation of Revenue [Line Items]
Net sales	35.8	38.2	94.1	91.4
ACCO Brands EMEA
Disaggregation of Revenue [Line Items]
Net sales	143.1	140.3	438.1	365.3
ACCO Brands International
Disaggregation of Revenue [Line Items]
Net sales	100.8	101.6	262	270.9
ACCO Brands International | Australia/N.Z.
Disaggregation of Revenue [Line Items]
Net sales	41.4	47.6	118.8	131.5
ACCO Brands International | Latin America
Disaggregation of Revenue [Line Items]
Net sales	47.6	43.2	106.7	105.1
ACCO Brands International | Asia-Pacific
Disaggregation of Revenue [Line Items]
Net sales	$ 11.8	$ 10.8	$ 36.5	$ 34.3

Pension And Other Retiree Ben_3

Pension And Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2018	$ 21.3		$ 21.3
Contributions by company to date			18.4
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.4	$ 0.3	1.2		$ 1
Interest cost	1.6	1.8	5		5.3
Expected return on plan assets	(2.9)	(3.1)	(8.8)		(9.2)
Amortization of net loss (gain)	0.7	0.5	2		1.5
Amortization of prior service cost	0.1	0.1	0.3		0.3
Curtailment gain	0	0	0		0
Net periodic benefit income(1)	(0.1)	(0.4)	(0.3)	[1]	(1.1)	[1]
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.6	0.4	1.6		1.2
Interest cost	3.1	3.6	9.8		10
Expected return on plan assets	(5.6)	(5.6)	(17.3)		(16.1)
Amortization of net loss (gain)	0.8	0.7	2.6		2.2
Amortization of prior service cost	0	0	0		0
Curtailment gain	(0.6)	0	(0.6)		0
Net periodic benefit income(1)	(1.7)	(0.9)	(3.9)	[1]	(2.7)	[1]
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	0		0
Interest cost	0.1	0	0.1		0.1
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	0		0
Net periodic benefit income(1)	$ 0	$ (0.1)	$ (0.2)	[1]	$ (0.2)	[1]
[1]	The components, other than service cost, are included in the line "Non-operating pension income" in the Consolidated Statements of Income.

Stock-Based Compensation (Share

Stock-Based Compensation (Share-based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ (1.2)	$ 4.1	$ 6	$ 11.9
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	0.5	0.6	1.5	1.8
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	0.8	0.8	3.7	3.5
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ (2.5)	$ 2.7	$ 0.8	$ 6.6

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 3.9
Weighted Average Years Expense To Be Recognized Over	2 years 21 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 6.4
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	$ 3.9
Weighted Average Years Expense To Be Recognized Over	1 year 3 months 17 days

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Fully Vested On The Grant Date [Member] | Director | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share Based Compensation Expense, that vested immediately	$ 1	$ 0.8

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Raw materials	$ 50.2	$ 38.2
Work in process	4.6	4.1
Finished goods	277.3	211.9
Total inventories	$ 332.1	$ 254.2

Goodwill And Identifiable Int_3

Goodwill And Identifiable Intangibles (Goodwill) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Goodwill [Roll Forward]
Balance at December 31, 2017	$ 670.3
Translation	12.1
Balance at September 30, 2018	684.4
Goodwill, accumulated impairment losses	215.1
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2017	375.6
Translation	0
Balance at September 30, 2018	375.6
ACCO Brands EMEA
Goodwill [Roll Forward]
Balance at December 31, 2017	129.4
Translation	12
Balance at September 30, 2018	141.4
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2017	165.3
Translation	0.1
Balance at September 30, 2018	167.4
GOBA Internacional, SA de CV
Goodwill [Roll Forward]
GOBA Acquisition	2
GOBA Internacional, SA de CV | ACCO Brands North America
Goodwill [Roll Forward]
GOBA Acquisition	0
GOBA Internacional, SA de CV | ACCO Brands EMEA
Goodwill [Roll Forward]
GOBA Acquisition	0
GOBA Internacional, SA de CV | ACCO Brands International
Goodwill [Roll Forward]
GOBA Acquisition	$ 2

Goodwill And Identifiable Int_4

Goodwill And Identifiable Intangibles (Acquired Finite-Lived Intangibles) (Details) - GOBA Internacional, SA de CV $ in Millions	Jul. 02, 2018USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 10.5
Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 3.5
Finite-lived intangible asset, useful life	15 years
Customer and contractual relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 7
Finite-lived intangible asset, useful life	10 years

Goodwill And Identifiable Int_5

Goodwill And Identifiable Intangibles (Intangible Assets) (Details) - USD ($) $ in Millions		Sep. 30, 2018	Dec. 31, 2017
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		$ 557.9	$ 444.1
Amortizable intangible assets, Accumulated Amortization		(183.9)	(159.2)
Amortizable intangible assets, Net Book Value		374	284.9
Total identifiable intangibles, Gross Carrying Amounts		1,030.4	1,043.6
Total identifiable intangibles, Accumulated Amortization		(228.4)	(203.7)
Total identifiable intangibles, Net Book Value		802	839.9
Trade Names
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		308	195.3
Amortizable intangible assets, Accumulated Amortization		(67.4)	(59.4)
Amortizable intangible assets, Net Book Value		240.6	135.9
Customer and contractual relationships
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		244.2	243
Amortizable intangible assets, Accumulated Amortization		(115.7)	(99.3)
Amortizable intangible assets, Net Book Value		128.5	143.7
Patents
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		5.7	5.8
Amortizable intangible assets, Accumulated Amortization		(0.8)	(0.5)
Amortizable intangible assets, Net Book Value		4.9	5.3
Trade Names
Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount		472.5	599.5
Indefinite lived intangible asset accumulated amortization prior to the adoption of authoritative guidance	[1]	(44.5)	(44.5)
Indefinite-lived intangible assets, Net Book Value		$ 428	$ 555
[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 Int_6

Goodwill And Identifiable Intangibles (Estimated Amortization Expense) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles		$ 9.4	$ 9.4	$ 27.2	$ 26.4
Estimated amortization expense, 2018	[1]	36.7		36.7
Estimated amortization expense, 2019	[1]	35.5		35.5
Estimated amortization expense, 2020	[1]	32		32
Estimated amortization expense, 2021	[1]	28.5		28.5
Estimated amortization expense, 2022	[1]	25		25
Estimated amortization expense, 2023	[1]	$ 22.9		$ 22.9
[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 Int_7

Goodwill And Identifiable Intangibles (Narrative) (Details) $ in Millions	Jun. 30, 2018	Jun. 30, 2018USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill impairment		$ 0
Impairment of intangible assets		0
Mead Trade Name
Acquired Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets		$ 0
Finite-lived intangible asset, useful life	30 years
Measurement Input, Long-term Revenue Growth Rate | Mead Trade Name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, measurement input	0.015	0.015
Measurement Input, Discount Rate | Mead Trade Name
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible assets, measurement input	0.115	0.115

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions		3 Months Ended			9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017	Sep. 30, 2018		Sep. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining		$ 3.1			$ 3.1
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					13.3		$ 1.5
Provision		1.1		$ 2.3	7.9		16.1
Cash Expenditures					(10.8)		(6.7)
Non-cash Items/ Currency Change					(0.5)		0.7
Balance at End of Period		9.9		15.1	9.9		15.1
Employee termination costs(1)
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining		2.8			2.8
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					12		1.4
Provision					4.2		13.2
Cash Expenditures					(8.7)		(5.2)
Non-cash Items/ Currency Change					(0.4)		0.5
Balance at End of Period		7.1	[1]	11.3	$ 7.1	[1]	11.3
Restructuring and Related Costs, Payment Period					9 months
Termination of lease agreements(2)
Restructuring Cost and Reserve [Line Items]
Restructuring and Related Cost, Expected Cost Remaining		0.3			$ 0.3
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					0.8		0.1
Provision					3.5		1.9
Cash Expenditures					(1.6)		(1.2)
Non-cash Items/ Currency Change					(0.1)		0.2
Balance at End of Period		2.6	[2]	3	$ 2.6	[2]	3
Restructuring and Related Costs, Payment Period					9 months
Other3
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period					$ 0.5		0
Provision					0.2		1
Cash Expenditures					(0.5)		(0.3)
Non-cash Items/ Currency Change					0		0
Balance at End of Period		$ 0.2	[3]	$ 0.8	$ 0.2	[3]	0.8
Restructuring and Related Costs, Payment Period					3 months
Esselte Group Holdings AB
Restructuring Reserve [Roll Forward]
Acquisitions	[4]						3.5
Esselte Group Holdings AB | Employee termination costs(1)
Restructuring Reserve [Roll Forward]
Acquisitions	[4]						1.4
Esselte Group Holdings AB | Termination of lease agreements(2)
Restructuring Reserve [Roll Forward]
Acquisitions	[4]						2
Esselte Group Holdings AB | Other(3)
Restructuring Reserve [Roll Forward]
Acquisitions	[4]						$ 0.1
[1]	(1) We expect the remaining $7.1 million employee termination costs to be substantially paid in the next nine months.
[2]	(2) We expect the remaining $2.6 million termination of lease costs to be substantially paid in the next nine months.
[3]	(3) We expect the remaining $0.2 million of other costs, principally contract exit costs, to be paid in the next three months.
[4]	(4) Restructuring liabilities assumed in the Esselte Acquisition.

Income Taxes (Effective Income

Income Taxes (Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income tax expense computed at U.S. statutory income tax rate (21% and 35%, respectively)	$ 10.3	$ 17.5	$ 20.8	$ 30.8
Interest on Brazilian Tax Assessment	0.3	0.5	0.9	1.8
Partial release of reserve for the Brazilian Tax Assessment	0	0	(5.6)	0
Excess tax benefit from stock-based compensation	0	0	(2.6)	(5.5)
Net operating losses not benefited	0.8	0	2.8	0
Foreign tax rate change	0	0	3.9	0
Foreign earnings taxed at higher (lower) rate	3.3	0	5.7	(2.6)
Non-deductible expenses related to acquisitions	0	1.1	0	1.7
Miscellaneous tax expense (benefit)	(1.3)	0.1	1.5	4.1
Income tax expense as reported	$ 13.4	$ 19.2	$ 27.4	$ 30.3
Effective Income Tax Rate Reconciliation, Percent	27.30%	38.60%	27.60%	34.40%

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2012
Income Tax Examination [Line Items]
U.S. statutory income tax rate			21.00%	35.00%
Income tax expense	$ 13.4	$ 19.2	$ 27.4	$ 30.3
Income before income tax	49	49.8	99.1	88
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount			(5.6)
Income Tax Reconciliation Deductions Excess Tax Benefits	0	0	$ 2.6	5.5
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)
Income Tax Examination [Line Items]
Tax Cuts and Jobs Act, Incomplete Accounting, Provisional Income Tax Expense (Benefit)					$ (25.7)
Tax Cuts and Jobs Act, Incomplete Accounting, Transition Toll Tax for Accumulated Foreign Earnings, Provisional Income Tax Expense, net of foreign tax credits					24
Deferred Tax Assets, Tax Credit Carryforwards, Foreign					14
Tax Cuts and Jobs Act, Incomplete Accounting, Change in Tax Rate, Deferred Tax Liability, Provisional Income Tax Benefit					$ 49.7
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,015
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	0.3	$ 0.5	$ 0.9	$ 1.8
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,012
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	21		$ 21
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2012
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	$ 28.4		$ 28.4			$ 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			2,010
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,011
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,011
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year			2,016

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common Stock, Shares, Outstanding	102,739,645	106,573,764	102,739,645	106,573,764
Stock Repurchased and Retired During Period, Shares	1,900,000	2,700,000	6,000,000	3,200,000
Treasury Stock, Shares, Acquired			600,000	700,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	103,800,000	108,100,000	105,600,000	108,600,000
Weighted-average number of common shares outstanding - diluted	105,900,000	110,300,000	107,900,000	111,500,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	3,800,000	3,700,000	3,600,000	3,100,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,100,000	1,100,000	1,100,000	1,300,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,000,000	1,100,000	1,200,000	1,600,000

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Derivatives not designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 126.8	$ 95
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 108	$ 93.5

Derivative Financial Instrume_4

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 21.6	$ 25.1
Derivative Liabilities	20	25.4
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	4.2	0.5
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0	0.5
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.1	0.4
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	2.7	0.7
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	17.3	24.2
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 17.3	$ 24.2

Derivative Financial Instrume_5

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Derivatives not designated as hedging instruments | Other expense (income), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ 1	$ 0.5	$ 1.4	$ (0.9)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	(3.6)	(2.1)	(1.6)	(5.3)
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	$ 2.6	$ 1.9	$ 5.5	$ 0.3

Fair Value Of Financial Instr_3

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, 2018	Dec. 31, 2017
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt Instrument, Fair Value Disclosure	$ 1,017	$ 951.5
Foreign currency contracts, assets	21.6	25.1
Foreign currency contracts, liabilities	$ 20	$ 25.4

Fair Value Of Financial Instr_4

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Total debt	$ 1,019.4	$ 939.5

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Rollforward) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	$ (461.1)
Other comprehensive income (loss) before reclassifications, net of tax	(17)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	7.4
Balance at September 30, 2018	(470.7)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	0.2
Other comprehensive income (loss) before reclassifications, net of tax	(1.1)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	3.9
Balance at September 30, 2018	3
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	(305.4)
Other comprehensive income (loss) before reclassifications, net of tax	(18.6)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	0
Balance at September 30, 2018	(324)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2017	(155.9)
Other comprehensive income (loss) before reclassifications, net of tax	2.7
Amounts reclassified from accumulated other comprehensive income (loss), net of tax	3.5
Balance at September 30, 2018	$ (149.7)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (346.5)	$ (354)	$ (961.2)	$ (924.1)
Income before income tax		49	49.8	99.1	88
Income tax (expense) benefit		(13.4)	(19.2)	(27.4)	(30.3)
Net income		35.6	30.6	71.7	57.7
Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net income		(2.9)	(2.3)	(7.4)	(3)
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	[1]	(1.4)	(1.1)	(4.3)	(3.4)
Amortization of prior service cost	[1]	(0.1)	(0.1)	(0.3)	(0.3)
Income before income tax		(1.5)	(1.2)	(4.6)	(3.7)
Income tax (expense) benefit		0.4	0.2	1.1	1
Net income		(1.1)	(1)	(3.5)	(2.7)
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		(2.6)	(1.9)	(5.5)	(0.3)
Income tax (expense) benefit		0.8	0.6	1.6	0
Net income		$ (1.8)	$ (1.3)	$ (3.9)	$ (0.3)
[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 6. Pension and Other Retiree Benefits" for additional details.

Information On Business Segme_3

Information On Business Segments (Net Sales by Segment) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of business segments | segment			3
Net sales	$ 507.3	$ 532.2	$ 1,411.9	$ 1,382
ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	263.4	290.3	711.8	745.8
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Net sales	143.1	140.3	438.1	365.3
ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	$ 100.8	$ 101.6	$ 262	$ 270.9

Information On Business Segme_4

Information On Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Operating income	[1]	$ 57.5	$ 56.7	$ 121	$ 107.2
Interest expense		11.6	10.7	30.9	31.3
Interest income		(1.1)	(1.6)	(3.5)	(4.9)
Non-operating pension income		(2.6)	(2)	(7.1)	(6.2)
Other expense (income), net		0.6	(0.2)	1.6	(1)
Income before income tax		49	49.8	99.1	88
Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	64.4	68.6	150.4	143.2
Corporate
Segment Reporting Information [Line Items]
Operating income	[1]	(6.9)	(11.9)	(29.4)	(36)
ACCO Brands North America | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	33.7	49.6	88.1	107.1
ACCO Brands EMEA | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	14.6	7.8	37.1	10.8
ACCO Brands International | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	$ 16.1	$ 11.2	$ 25.2	$ 25.3
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Subsequent Event (Details)

Subsequent Event (Details) - Subsequent Event - Common Stock	Oct. 30, 2018$ / shares
Subsequent Event [Line Items]
Common stock, dividends per share, declared	$ 0.06
Dividends Payable, Date to be Paid	Dec. 19, 2018
Dividends Payable, Date of Record	Nov. 30, 2018