ACCO Brands (ACCO) 10-Q 31 Jul 19 2019 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2019	Jul. 23, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-08454
Entity Registrant Name	ACCO Brands Corporation
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	36-2704017
Entity Address, Address Line One	Four Corporate Drive
Entity Address, City or Town	Lake Zurich
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60047
City Area Code	847
Local Phone Number	541-9500
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	ACCO
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		97,905,734
Entity Central Index Key	0000712034
Current Fiscal Year End Date	--12-31
Document Period End Date	Jun. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 94.1	$ 67
Accounts receivable, net	460.5	428.4
Inventories	370.7	340.6
Other current assets	47.9	44.2
Total current assets	973.2	880.2
Total property, plant and equipment	630.6	618.7
Less: accumulated depreciation	(370.6)	(355)
Property, plant and equipment, net	260	263.7
Right of use asset, leases	98.3	0
Deferred income taxes	108.6	115.1
Goodwill	708.3	708.9
Identifiable intangibles, net	771.8	787
Other non-current assets	32.6	31.5
Total assets	2,952.8	2,786.4
Current liabilities:
Notes payable	3.3	0
Current portion of long-term debt	45.8	39.5
Accounts payable	200.6	274.6
Accrued compensation	41.8	41.6
Accrued customer program liabilities	88.3	114.5
Lease liabilities	19.8	0
Other current liabilities	101	129
Total current liabilities	500.6	599.2
Long-term debt, net	1,049.7	843
Long-term lease liabilities	87.1	11
Deferred income taxes	182.3	176.2
Pension and post-retirement benefit obligations	240.7	257.2
Other non-current liabilities	114.4	110.1
Total liabilities	2,174.8	1,996.7
Stockholders' equity:
Common stock	1	1.1
Treasury stock	(38.2)	(33.9)
Paid-in capital	1,907.5	1,941
Accumulated other comprehensive loss	(458.9)	(461.7)
Accumulated deficit	(633.4)	(656.8)
Total stockholders' equity	778	789.7
Total liabilities and stockholders' equity	$ 2,952.8	$ 2,786.4

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenues		$ 518.7	$ 498.8	$ 912.6	$ 904.6
Cost of products sold		352.9	336.4	621	614.7
Gross profit		165.8	162.4	291.6	289.9
Operating costs and expenses:
Selling, general and administrative expenses		95.5	100	191.4	201.8
Amortization of intangibles		8.9	8.5	18.2	17.8
Restructuring charges		0	2.1	2.7	6.8
Total operating costs and expenses		104.4	110.6	212.3	226.4
Operating income	[1]	61.4	51.8	79.3	63.5
Non-operating expense (income):
Interest expense		11.7	9.9	22.1	19.3
Interest income		(1.3)	(1.4)	(2.2)	(2.4)
Non-operating pension income		(1.4)	(2.3)	(2.8)	(4.5)
Other expense, net		1.2	1.6	1	1
Income before income tax		51.2	44	61.2	50.1
Income tax expense		15.3	18.3	25.9	14
Net income		$ 35.9	$ 25.7	$ 35.3	$ 36.1
Basic income per share:
Basic income per share		$ 0.35	$ 0.24	$ 0.35	$ 0.34
Diluted income per share:
Diluted income per share		$ 0.35	$ 0.24	$ 0.34	$ 0.33
Weighted average number of shares outstanding:
Basic		101.3	106.1	101.8	106.4
Diluted		102.2	108	103.3	109
[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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income	$ 35.9	$ 25.7	$ 35.3	$ 36.1
Other comprehensive income (loss), net of tax:
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.6 and (1.1) and $1.0 and (1.4), respectively	(1.2)	2.9	(2.3)	3.5
Foreign currency translation adjustments, net of tax expense of $3.4 and (0.1) and $(0.4) and (2.8), respectively	5.8	(9.8)	2.7	(14.1)
Recognition of deferred pension and other post-retirement items, net of tax benefit of $(1.1) and (2.4) and $(0.7) and (1.5), respectively	3.5	7.7	2.4	5.1
Other comprehensive income (loss), net of tax	8.1	0.8	2.8	(5.5)
Comprehensive income	$ 44	$ 26.5	$ 38.1	$ 30.6

Consolidated Statements Of Co_2

Consolidated Statements Of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Statement of Comprehensive Income [Abstract]
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.6 and (1.1) and $1.0 and (1.4), respectively	$ 0.6	$ (1.1)	$ 1	$ (1.4)
Foreign currency translation adjustments, net of tax expense of $3.4 and (0.1) and $(0.4) and (2.8), respectively	3.4	(0.1)	(0.4)	(2.8)
Recognition of deferred pension and other post-retirement items, net of tax benefit of $(1.1) and (2.4) and $(0.7) and (1.5), respectively	$ (1.1)	$ (2.4)	$ (0.7)	$ (1.5)

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating activities
Net income	$ 35.3	$ 36.1
Amortization of inventory step-up	0.1	0
Loss on disposal of assets	0	0.1
Depreciation	17.5	17.5
Amortization of debt issuance costs	1	1
Amortization of intangibles	18.2	17.8
Stock-based compensation	5.4	7.2
Loss on debt extinguishment	0.3	0.3
Changes in balance sheet items:
Accounts receivable	(29.7)	7.8
Inventories	(26.6)	(74.7)
Other assets	(9.4)	(8.4)
Accounts payable	(74.4)	60
Accrued expenses and other liabilities	(55.6)	(66.7)
Accrued income taxes	2.2	(4.5)
Net cash used by operating activities	(115.7)	(6.5)
Investing activities
Additions to property, plant and equipment	(14.7)	(17)
Proceeds from the disposition of assets	0.3	0
Other assets acquired	(5.2)	0
Net cash used by investing activities	(19.6)	(17)
Financing activities
Proceeds from long-term borrowings	325.8	210.4
Repayments of long-term debt	(105)	(54.5)
(Repayments) borrowings of notes payable, net	(1.4)	0.3
Payments for debt issuance costs	(3.3)	0
Dividends paid	(12.2)	(12.7)
Repurchases of common stock	(37.9)	(50.2)
Payments related to tax withholding for stock-based compensation	(4.3)	(7.4)
Proceeds from the exercise of stock options	0.2	6.2
Net cash provided by financing activities	161.9	92.1
Effect of foreign exchange rate changes on cash and cash equivalents	0.5	(6.3)
Net increase in cash and cash equivalents	27.1	62.3
Cash and cash equivalents
Beginning of the period	67	76.9
End of the period	$ 94.1	$ 139.2

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) $ in Millions	Total	Common Stock	Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Accumulated Deficit
Balance at start of period at Dec. 31, 2017	$ 774.1	$ 1.1	$ 1,999.7	$ (461.1)	$ (26.4)	$ (739.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10.4					10.4
Gain on derivative financial instruments, net of tax	0.6			0.6
Translation impact	(4.3)			(4.3)
Pension and post-retirement adjustment, net of tax	(2.6)			(2.6)
Common stock repurchases	(9.3)		(9.3)
Stock-based compensation	3.2		3.2
Common stock issued, net of shares withheld for employee taxes	(2.3)		5.2		(7.5)
Dividends declared, $.06 per share	(6.3)		0.3			(6.6)
Balance at end of period at Mar. 31, 2018	$ 765	$ 1.1	1,999.1	(467.4)	$ (33.9)	(733.9)
Balance at start of period (in shares) at Dec. 31, 2017	106,684,084	109,597,197			2,913,113
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	1,861,948	2,442,703			580,755
Common stock repurchases	(760,473)	(760,473)
Balance at end of period (in shares) at Mar. 31, 2018	107,785,559	111,279,427			3,493,868
Balance at start of period at Dec. 31, 2017	$ 774.1	$ 1.1	1,999.7	(461.1)	$ (26.4)	(739.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	36.1
Gain on derivative financial instruments, net of tax	3.5
Pension and post-retirement adjustment, net of tax	5.1
Balance at end of period at Jun. 30, 2018	$ 748.3	$ 1.1	1,962.5	(466.6)	$ (33.9)	(714.8)
Balance at start of period (in shares) at Dec. 31, 2017	106,684,084	109,597,197			2,913,113
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases	(4,100,000)
Balance at end of period (in shares) at Jun. 30, 2018	104,626,766	108,122,567			3,495,801
Balance at start of period at Mar. 31, 2018	$ 765	$ 1.1	1,999.1	(467.4)	$ (33.9)	(733.9)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	25.7					25.7
Gain on derivative financial instruments, net of tax	2.9			2.9
Translation impact	(9.8)			(9.8)
Pension and post-retirement adjustment, net of tax	7.7			7.7
Common stock repurchases	(41.7)		(41.7)
Stock-based compensation	3.9		3.9
Common stock issued, net of shares withheld for employee taxes	1		1
Dividends declared, $.06 per share	(6.4)		0.2			(6.6)
Balance at end of period at Jun. 30, 2018	$ 748.3	$ 1.1	1,962.5	(466.6)	$ (33.9)	(714.8)
Balance at start of period (in shares) at Mar. 31, 2018	107,785,559	111,279,427			3,493,868
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	113,687	115,620			1,933
Common stock repurchases	(3,272,480)	(3,272,480)
Balance at end of period (in shares) at Jun. 30, 2018	104,626,766	108,122,567			3,495,801
Balance at start of period at Dec. 31, 2018	$ 789.7	$ 1.1	1,941	(461.7)	$ (33.9)	(656.8)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(0.6)					(0.6)
Gain on derivative financial instruments, net of tax	(1.1)			(1.1)
Translation impact	(3.1)			(3.1)
Pension and post-retirement adjustment, net of tax	(1.1)			(1.1)
Common stock repurchases	(11)		(11)
Stock-based compensation	2		2
Common stock issued, net of shares withheld for employee taxes	(4.3)				(4.3)
Dividends declared, $.06 per share	(6.2)					(6.2)
Other			(0.1)			0.1
Balance at end of period at Mar. 31, 2019	$ 764.8	$ 1.1	1,931.9	(467)	$ (38.2)	(663)
Balance at start of period (in shares) at Dec. 31, 2018	102,748,710	106,249,332			3,500,622
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	978,034	1,437,021			458,987
Common stock repurchases	(1,260,163)	(1,260,163)
Balance at end of period (in shares) at Mar. 31, 2019	102,466,581	106,426,190			3,959,609
Balance at start of period at Dec. 31, 2018	$ 789.7	$ 1.1	1,941	(461.7)	$ (33.9)	(656.8)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	35.3
Gain on derivative financial instruments, net of tax	(2.3)
Pension and post-retirement adjustment, net of tax	2.4
Balance at end of period at Jun. 30, 2019	$ 778	$ 1	1,907.5	(458.9)	$ (38.2)	(633.4)
Balance at start of period (in shares) at Dec. 31, 2018	102,748,710	106,249,332			3,500,622
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases	(4,700,000)
Balance at end of period (in shares) at Jun. 30, 2019	99,059,011	103,026,456			3,967,445
Balance at start of period at Mar. 31, 2019	$ 764.8	$ 1.1	1,931.9	(467)	$ (38.2)	(663)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	35.9					35.9
Gain on derivative financial instruments, net of tax	(1.2)			(1.2)
Translation impact	5.8			5.8
Pension and post-retirement adjustment, net of tax	3.5			3.5
Common stock repurchases	(28.3)		(28.3)
Stock-based compensation	3.6		3.6
Common stock issued, net of shares withheld for employee taxes	0.2		0.2
Dividends declared, $.06 per share	(6.3)					(6.3)
Other		(0.1)	0.1
Balance at end of period at Jun. 30, 2019	$ 778	$ 1	$ 1,907.5	$ (458.9)	$ (38.2)	$ (633.4)
Balance at start of period (in shares) at Mar. 31, 2019	102,466,581	106,426,190			3,959,609
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	36,344	44,180			7,836
Common stock repurchases	(3,443,914)	(3,443,914)
Balance at end of period (in shares) at Jun. 30, 2019	99,059,011	103,026,456			3,967,445

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018
Statement of Stockholders' Equity [Abstract]
Common stock, dividends per share, declared	$ 0.06	$ 0.06	$ 0.06	$ 0.06

Basis Of Presentation

Basis Of Presentation	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 , 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, 2018 . The Condensed Consolidated Balance Sheet as of June 30, 2019 , the related Consolidated Statements of Income and the Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2019 and 2018 and Condensed Consolidated Statements of Cash Flows for the six months ended June 30, 2019 and 2018 are unaudited. The December 31, 2018 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 June 30, 2019 and 2018 , and the financial position of the Company as of June 30, 2019 . Interim results may not be indicative of results for a full year. On July 2, 2018, we 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 purchase price of $37.2 million , net of cash acquired, and working capital and other adjustments. The GOBA Acquisition has increased the breadth and depth of our distribution throughout Mexico, especially with wholesalers and retailers, and complements our existing office products portfolio with a strong offering of school and craft products. The results of GOBA are included in the ACCO Brands International segment from July 2, 2018. See " Note 3. Acquisitions " for details on the GOBA Acquisition. On January 1, 2019, the Company adopted accounting standard ASU No. 2016-02, Leases (Topic 842), applying the transition method in accounting standard ASU 2018-11 Leases (Topic 842), Targeted Improvements. ASU 2018-11 allows an entity to initially apply ASU 2016-02 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. For more information, see " Note 2. Recent Accounting Pronouncements and Adopted Accounting Standards " and " Note 5. Leases ." Certain prior year amounts have been reclassified for consistency with the current year presentation in our Condensed Consolidated Balance Sheet, primarily due to the Company's adoption of ASU No. 2016-02, Leases (Topic 842) at the beginning of 2019. 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	6 Months Ended
	Jun. 30, 2019
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). While the Company does not expect a material impact to its consolidated financial statements, we are currently in the process of evaluating the adoption of ASU 2018-15. 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. 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, 2019, the Company adopted accounting standard ASU No. 2016-02, Leases (Topic 842), applying the transition method in accounting standard ASU 2018-11 Leases (Topic 842), Targeted Improvements. ASU 2018-11 allows an entity to initially apply ASU 2016-02 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The cumulative effect of the changes on our January 1, 2019 opening Condensed Consolidated Balance Sheet due to the adoption of ASU 2016-02 was as follows: (in millions) Balance at December 31, 2018 Adjustments due to ASU 2016-02 Balance at January 1, 2019 Assets: Property, plant and equipment, net $ 263.7 $ (0.9 ) $ 262.8 Right of use asset, leases — 90.9 90.9 Liabilities and stockholders' equity: Current portion of long-term debt 39.5 (0.1 ) 39.4 Lease liabilities — 24.1 24.1 Long-term debt, net 843.0 (0.1 ) 842.9 Long-term lease liabilities 11.0 65.6 76.6 Accumulated deficit (656.8 ) 0.5 (656.3 ) The impact of the adoption of ASU 2016-02 on our Condensed Consolidated Balance Sheet for the period ended June 30, 2019 was as follows: Balance at June 30, 2019 (in millions) As Reported Balances without adoption of ASU 2016-02 Effect of Change Higher/(Lower) Condensed Consolidated Balance Sheet: Assets: Property, plant and equipment, net $ 260.0 $ 260.8 $ (0.8 ) Right of use asset, leases 98.3 — 98.3 Liabilities and stockholders' equity: Current portion of long-term debt 45.8 45.9 (0.1 ) Lease liabilities 19.8 0.1 19.7 Long-term debt, net 1,049.7 1,049.8 (0.1 ) Long-term lease liabilities 87.1 9.6 77.5 Accumulated deficit (633.4 ) (633.9 ) 0.5 See " Note 5. Leases " for further details and the required disclosures related to ASU 2016-02. The adoption of ASU 2016-02 did not materially affect our Consolidated Statements of Income or Condensed Consolidated Statements of Cash Flows. There were no other accounting standards that were adopted in the first half of 2019 that had a material effect on the Company’s financial condition, results of operations or cash flow.

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Cumberland Asset Acquisition On January 31, 2019, the Company completed the purchase of certain assets, including inventory and certain identifiable intangibles, for the Cumberland brand (the "Cumberland Asset Acquisition") in Australia for a purchase price of A $8.2 million (US $6.0 million based on January 31, 2019 exchange rates). The Cumberland Asset Acquisition extends our presence in Australia into new product categories. The Company accounted for the transaction as an asset acquisition, as the set of assets acquired does not meet the criteria to be classified as a business under GAAP. During the six months ended June 30, 2019 , transaction costs related to the Cumberland Asset Acquisition were $0.1 million . These costs were reported as selling, general and administrative ("SG&A") expenses in the Company's Consolidated Statements of Income . The following table summarizes the fair value of assets acquired: (in millions) At January 31, 2019 Inventory $ 2.8 Identifiable intangibles 3.2 Fair value of assets acquired $ 6.0 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 increased the breadth and depth of our distribution, especially with wholesalers and retailers throughout Mexico, and complements our existing office products portfolio with a strong offering of school and craft 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 $796.8 million (US $39.9 million based on July 2, 2018 exchange rates), and was later reduced by $0.8 million of working capital adjustments. The purchase price, net of cash acquired of $1.9 million , was $37.2 million . A portion of the purchase price (Mex $115.0 million (US $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 revolving facility. For accounting purposes, the Company was the acquiring enterprise. The GOBA Acquisition is being accounted for as a purchase business combination. The net sales for GOBA for the three and six months ended June 30, 2019 were $11.9 million and $23.7 million , 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 July 2, 2018 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 39.1 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 10.1 Deferred tax liabilities 3.1 Other non-current liabilities 6.5 Fair value of liabilities assumed $ 19.7 Less fair value of assets acquired: Cash acquired 1.9 Accounts receivable 30.0 Inventory 7.1 Property, plant and equipment 0.6 Identifiable intangibles 10.3 Deferred tax assets 2.0 Other assets 4.2 Fair value of assets acquired $ 56.1 Goodwill $ 2.7 In the second quarter of 2019, we finalized our fair value estimate of assets acquired and liabilities assumed as of the acquisition date. During the year ended December 31, 2018 , transaction costs related to the GOBA Acquisition were $1.1 million . These costs were reported as interest and SG&A expenses in the Company's Consolidated Statements of Income .

Long-Term Debt And Short-Term B

Long-Term Debt And Short-Term Borrowings	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018 : (in millions) June 30, December 31, Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 1.75% at June 30, 2019) $ 287.3 $ — Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018) — 289.0 USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.96% at June 30, 2019) 100.0 — Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.11% at June 30, 2019) 42.7 — Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018) — 43.0 U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 4.13% at June 30, 2019) 224.3 — U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018) — 106.8 Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.20% at June 30, 2019) 72.2 — Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018) — 73.9 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 375.0 Other borrowings 3.3 0.3 Total debt 1,104.8 888.0 Less: Current portion 49.1 39.5 Debt issuance costs, unamortized 6.0 5.5 Long-term debt, net $ 1,049.7 $ 843.0 The Company entered into the 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 Credit Agreement provided for a five-year senior secured credit facility, which consisted 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 "Revolving Facility"). Effective July 26, 2018, the Company entered into the First Amendment (the "First Amendment") to the 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 Revolving Facility by $100.0 million such that, after giving effect to such increase, the aggregate amount of revolving credit available under the Revolving Facility was $500.0 million . In addition, the First Amendment also affected certain technical amendments to the 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. The changes related to the provisions to LIBOR successor rate procedures are not expected to have a material effect on the Company. Effective May 23, 2019, the Company entered into a Second Amendment (the "Second Amendment") to the Credit Agreement. Pursuant to the Second Amendment, the Credit Agreement was amended to, among other things: • extend the maturity date to May 23, 2024; • increase the aggregate revolving credit commitments under the "Revolving Facility from $500.0 million to $600.0 million ; • establish a new term loan facility denominated in U.S. Dollars in an aggregate principal amount of $100.0 million (the "USD Term Loan"); • replace the minimum fixed coverage ratio of 1.25 :1.00 with a minimum interest coverage ratio, as calculated under the Credit Agreement, of 3.00 :1.00; • reflect a more favorable restricted payment covenant, with the consolidated leverage ratio hurdle for unlimited restricted payments (including share repurchases and dividends) as calculated under the Credit Agreement increasing from 2.50 x to 3.25 x; • reflect, in certain cases, more favorable pricing with a 25 basis point reduction in the applicable rate on outstanding loans than was in effect prior to the Second Amendment based on the Company's current consolidated leverage ratio, along with lower fees on undrawn amounts; • eliminate the requirement to make annual principal prepayments of excess cash flow; • reduce amortization payments for the term loans; and • increase the qualified receivables transaction basket with respect to sales or financings of certain receivables. Effective upon the closing of the Second Amendment, the Company borrowed the entire principal amount committed under the USD Term Loan, which was used to repay revolver borrowings and, in combination with the increase in the Revolving Facility, resulted in $200.0 million of additional liquidity becoming available under the Revolving Facility. We incurred and capitalized approximately $3.3 million in bank, legal and other fees associated with the Second Amendment. As of June 30, 2019 , there were $296.5 million in borrowings outstanding under the Revolving Facility. The remaining amount available for borrowings as of June 30, 2019 was $286.0 million (allowing for $17.5 million of letters of credit outstanding on that date). As of and for the periods ended June 30, 2019 and December 31, 2018 , the Company was in compliance with all applicable loan covenants.

Leases

Leases	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Leases	5. Leases On January 1, 2019, the Company adopted accounting standard ASU No. 2016-02, Leases (Topic 842), applying the transition method in accounting standard ASU 2018-11 Leases (Topic 842), Targeted Improvements. ASU 2018-11 allows an entity to initially apply ASU 2016-02 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company recorded a net increase to beginning retained earnings of $0.5 million as of January 1, 2019 due to the cumulative impact of adopting ASU 2016-02. The impact of adopting ASU 2016-02 on our Condensed Consolidated Balance Sheet was material, but the impact was immaterial for our Consolidated Statements of Income and Condensed Consolidated Statements of Cash Flows. The Company leases its corporate headquarters, various other facilities for distribution, manufacturing, and offices, and vehicles, forklifts, and other equipment. The Company determines if an arrangement is a lease at inception. Leases are included in " Right of use asset, leases " ("ROU") assets, and the current portion of the lease liability is included in " Lease liabilities " and the non-current portion is included in " Long-term lease liabilities " in the Condensed Consolidated Balance Sheet. The Company currently has an immaterial amount of financing leases and leases with a term of less than 12 months. ROU assets and lease liabilities are recognized based on the present value of lease payments over the lease term. Because most of the Company’s leases do not provide an implicit rate of return, the Company uses its incremental collateralized borrowing rate, on a regional basis, in determining the present value of lease payments. The Company has lease agreements with lease and non-lease components, which are combined for accounting purposes. The components of lease expense were as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2019 Operating lease cost $ 7.0 $ 14.0 Sublease income (0.4 ) (0.8 ) Total lease cost $ 6.6 $ 13.2 Other information related to leases was as follows: Six Months Ended June 30, (in millions, except lease term and discount rate) 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 15.4 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 19.5 Weighted average remaining lease term: Operating leases 7.4 years Weighted average discount rate: Operating leases 5.4 % Future minimum lease payments, net of sub-lease income, for all non-cancelable leases as of June 30, 2019 were as follows: (in millions) 2019 $ 12.8 2020 23.0 2021 19.2 2022 15.4 2023 11.7 2024 10.9 Thereafter 40.1 Total minimum lease payments 133.1 Less imputed interest 26.2 Future minimum payments for leases, net of sublease rental income and imputed interest $ 106.9

Pension And Other Retiree Benef

Pension And Other Retiree Benefits	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Pension Post-retirement U.S. International (in millions) 2019 2018 2019 2018 2019 2018 Service cost $ 0.3 $ 0.4 $ 0.3 $ 0.5 $ — $ — Interest cost 1.9 1.7 3.4 3.3 — — Expected return on plan assets (2.9 ) (3.0 ) (5.2 ) (5.8 ) — — Amortization of net loss (gain) 0.5 0.7 0.9 0.9 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Net periodic benefit income (1) $ (0.1 ) $ (0.1 ) $ (0.6 ) $ (1.1 ) $ (0.1 ) $ (0.1 ) Six Months Ended June 30, Pension Post-retirement U.S. International (in millions) 2019 2018 2019 2018 2019 2018 Service cost $ 0.7 $ 0.8 $ 0.6 $ 1.0 $ — $ — Interest cost 3.7 3.4 6.8 6.7 0.1 — Expected return on plan assets (5.8 ) (5.9 ) (10.3 ) (11.7 ) — — Amortization of net loss (gain) 1.0 1.3 1.7 1.8 (0.2 ) (0.2 ) Amortization of prior service cost 0.2 0.2 — — — — Net periodic benefit income (1) $ (0.2 ) $ (0.2 ) $ (1.2 ) $ (2.2 ) $ (0.1 ) $ (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 $21.4 million to our defined benefit plans in 2019 . For the six months ended June 30, 2019 , we have contributed $11.5 million to these plans.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2019 and 2018 : Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Stock option compensation expense $ 0.8 $ 0.5 $ 1.3 $ 1.0 RSU compensation expense 1.9 2.0 2.9 2.9 PSU compensation expense 0.7 1.5 1.2 3.3 Total stock-based compensation expense $ 3.4 $ 4.0 $ 5.4 $ 7.2 We generally recognize compensation expense for stock-based awards ratably over the vesting period. Stock-based compensation expense for each of the three and six months ended June 30, 2019 and 2018 includes $1.0 million and $1.0 million , respectively, of expense related to stock awards granted to eligible non-employee directors, which were fully vested on the grant date. During the second quarter of 2019, the Company's Board of Directors approved stock compensation grants to executive officers, which consisted of 204,981 RSUs and 529,496 PSUs. The Board of Directors also approved the annual stock compensation grant to eligible non-employee directors, which consisted of 119,925 RSUs. The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of June 30, 2019 : June 30, 2019 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $5.0 2.2 RSUs $8.0 2.2 PSUs $8.3 2.2

Inventories

Inventories	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Inventories	8. Inventories The components of inventories were as follows: (in millions) June 30, December 31, Raw materials $ 49.1 $ 55.4 Work in process 4.9 4.3 Finished goods 316.7 280.9 Total inventories $ 370.7 $ 340.6

Goodwill And Identifiable Intan

Goodwill And Identifiable Intangibles	6 Months Ended
	Jun. 30, 2019
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 2018 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 2019 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, 2018 $ 375.6 $ 165.6 $ 167.7 $ 708.9 GOBA Acquisition — — 0.3 0.3 Foreign currency translation — (1.0 ) 0.1 (0.9 ) Balance at June 30, 2019 $ 375.6 $ 164.6 $ 168.1 $ 708.3 The goodwill balance is net of $215.1 million of accumulated impairment losses, which occurred prior to December 31, 2016. Identifiable Intangible Assets Cumberland Asset Acquisition The valuation of identifiable intangible assets of $3.2 million acquired in the Cumberland Asset Acquisition includes an amortizable trade name and amortizable customer relationships, which have been recorded at their estimated fair values. The fair value of the trade name was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The fair value of the customer relationships was determined using the multi-period excess earnings method which is based on the present value of the projected after-tax cash flows. The amortizable trade name is expected be amortized over 10 years on a straight-line basis while the customer relationships will be amortized on an accelerated basis over 7 years from January 31, 2019, the date the Cumberland assets were acquired by the Company. The allocation of the identifiable intangibles acquired in the Cumberland Asset Acquisition was as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 0.8 10 Years Customer relationships 2.4 7 Years Total identifiable intangibles acquired $ 3.2 GOBA Acquisition The valuation of identifiable intangible assets of $10.3 million acquired in the GOBA Acquisition includes an amortizable trade name and amortizable customer relationships, which have been recorded at their estimated fair values. The fair value of the trade name was determined using the relief from royalty method, which is based on the present value of royalty fees derived from projected revenues. The fair value of the customer relationships was determined using the multi-period excess earnings method which is based on the present value of the projected after-tax cash flows. The amortizable trade name is expected to be amortized over 15 years on a straight-line basis, while the customer relationships will be amortized on an accelerated basis over 10 years from July 2, 2018 , the date GOBA was acquired by the Company. The allocation of the identifiable intangibles acquired in the GOBA Acquisition was as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.8 15 Years Customer relationships 6.5 10 Years Total identifiable intangibles acquired $ 10.3 The gross carrying value and accumulated amortization by class of identifiable intangible assets as of June 30, 2019 and December 31, 2018 was as follows: June 30, 2019 December 31, 2018 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 471.8 $ (44.5 ) (1) $ 427.3 $ 471.7 $ (44.5 ) (1) $ 427.2 Amortizable intangible assets: Trade names 307.1 (77.3 ) 229.8 306.0 (70.5 ) 235.5 Customer and contractual relationships 242.5 (132.1 ) 110.4 240.2 (120.5 ) 119.7 Patents 5.5 (1.2 ) 4.3 5.5 (0.9 ) 4.6 Subtotal 555.1 (210.6 ) 344.5 551.7 (191.9 ) 359.8 Total identifiable intangibles $ 1,026.9 $ (255.1 ) $ 771.8 $ 1,023.4 $ (236.4 ) $ 787.0 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased. The Company’s intangible amortization expense was $8.9 million and $8.5 million for the three months ended June 30, 2019 and 2018 , respectively and $18.2 million and $17.8 million for the six months ended June 30, 2019 and 2018 , respectively. Estimated amortization expense for amortizable intangible assets as of June 30, 2019 for the current year and the next five years are as follows: (in millions) 2019 2020 2021 2022 2023 2024 Estimated amortization expense (2) $ 35.5 $ 31.9 $ 28.3 $ 24.7 $ 22.4 $ 20.8 (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, in the second quarter of 2019 and concluded that no impairment existed.

Restructuring

Restructuring	6 Months Ended
	Jun. 30, 2019
Restructuring and Related Activities [Abstract]
Restructuring	10. Restructuring The Company recorded no restructuring expense for the three months ended June 30, 2019 . During the six months ended June 30, 2019 we recorded $2.7 million primarily for severance costs related to cost reduction initiatives in our North America and International segments. The summary of the activity in the restructuring liability for the six months ended June 30, 2019 was as follows: (in millions) Balance at December 31, 2018 Provision Cash Balance at June 30, 2019 Employee termination costs (1) $ 7.9 $ 2.5 $ (5.6 ) $ 4.8 Termination of lease agreements (2) 1.8 0.2 (1.5 ) 0.5 Total restructuring liability $ 9.7 $ 2.7 $ (7.1 ) $ 5.3 (1) We expect the remaining $4.8 million employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $0.5 million termination of lease costs to be substantially paid in the next three months. The summary of the activity in the restructuring liability for the six months ended June 30, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at June 30, 2018 Employee termination costs $ 12.0 $ 5.0 $ (5.2 ) $ (0.3 ) $ 11.5 Termination of lease agreements 0.8 1.6 (1.0 ) (0.1 ) 1.3 Other 0.5 0.2 (0.4 ) — 0.3 Total restructuring liability $ 13.3 $ 6.8 $ (6.6 ) $ (0.4 ) $ 13.1

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes For the three months ended June 30, 2019 , we recorded an income tax expense of $15.3 million on income before taxes of $51.2 million , for an effective rate of 29.9% . For the three months ended June 30, 2018 , we recorded an income tax expense of $18.3 million on income before taxes of $44.0 million , for an effective rate of 41.6% . The high effective tax rate for the period was primarily due to the revaluation of the deferred tax assets and liabilities resulting from the decrease in the Swedish corporate tax rate and non-U.S. losses not benefited, which were deemed not likely to reduce future taxes. For the six months ended June 30, 2019 , we recorded an income tax expense of $25.9 million on income before taxes of $61.2 million , for an effective rate of 42.3% . The high effective tax rate for the period is primarily due to the Company increasing its reserves for uncertain tax positions in connection with the Brazil Tax Assessments (see Brazil Tax Assessments below) in the amount of $5.6 million , the recording of deferred state taxes on unremitted non-U.S. earnings in the amount of $0.8 million and reserves related to various tax contingencies. For the six months ended June 30, 2018 , we recorded an income tax expense of $14.0 million on income before taxes of $50.1 million , for an effective rate of 27.9% . The tax expense for the six months ended June 30, 2018 included an excess tax benefit resulting from the realization of stock-based compensation related tax deductions, the partial release of the reserve for the Brazil Tax Assessments resulting from the expiration of the statute of limitation for the 2011 tax year, and 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. 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 ( 2014 forward), Brazil ( 2013 forward), Canada ( 2014 forward), Germany ( 2014 forward), Sweden ( 2013 forward) and the U.K. ( 2017 forward). We are currently under examination in certain foreign jurisdictions. Immaterial Out-of-Period Adjustment The $5.6 million tax expense resulting from the increase in the reserve related to uncertain tax positions in connection with the Brazil Tax Assessments that was recorded in the first quarter of 2019 should properly have been recorded in 2018 when the Company decided to appeal an administrative decision to the judicial level. The impact of recording this out-of-period adjustment to our Consolidated Statements of Income in the three months ended March 31, 2019 is a $5.6 million increase in our income tax expense and a $5.6 million decrease to our Net Income, resulting in a Net Loss for the three months ended March 31, 2019; the Company has concluded that this amount would not have been material to its Net Income for the twelve months ended December 31, 2018 or its expected Net Income for the twelve months ended December 31, 2019. Further, the impact of the correction was not material to either our Condensed Consolidated Balance Sheets or our Condensed Consolidated Statements of Cash Flows. This amount is not expected to be paid in cash in the foreseeable future, and would only be paid in the event that we do not ultimately prevail in the case. Brazil Tax Assessments 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 of 2012, the Federal Revenue Department of the Ministry of Finance of Brazil ("FRD") issued a tax assessment against Tilibra, challenging 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" and together with the First Assessment, the "Brazil Tax Assessments"). Tilibra is disputing both of the tax assessments. The final administrative appeal of the Second Assessment was decided against the Company in 2017. In 2018, the Company decided to appeal this decision to the judicial level. In the event we do not prevail at the judicial level, the Company will be required to pay an additional amount representing attorneys' costs and fees. Accordingly, in the first quarter of 2019, the Company recorded an additional reserve in the amount of $5.6 million reflecting the increased liability bringing the total reserve to $27.5 million for the Second Assessment. In connection with the judicial challenge, we were required to provide security to guarantee payment of the Second Assessment, 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 both of the assessments; 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. If the FRD's initial position is ultimately sustained, payment of 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 these disputes 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 June 30, 2019 . 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 disputes. 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 therefore reversed $5.6 million of reserves related to 2011 in the first quarter of 2018. During the three months ended June 30, 2019 and 2018 , we accrued additional interest as a charge to current income tax expense of $0.3 million and $0.3 million , respectively and for the six months ended June 30, 2019 and 2018 , we accrued additional interest of $0.6 million and $0.6 million , respectively. At current exchange rates, our accrual through June 30, 2019 , including tax, penalties and interest is $36.1 million .

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings per Share Total outstanding shares as of June 30, 2019 and 2018 were 99.1 million and 104.6 million , respectively. Under our stock repurchase program, for the three and six months ended June 30, 2019 , we repurchased and retired 3.4 million and 4.7 million shares, respectively. For the three and six months ended June 30, 2018 , the shares repurchased and retired was 3.3 million and 4.1 million , respectively. For the six months ended June 30, 2019 and 2018 , we acquired 0.5 million and 0.6 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 six months ended June 30, 2019 and 2018 was as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Weighted-average number of shares of common stock outstanding - basic 101.3 106.1 101.8 106.4 Stock options 0.3 1.1 0.4 1.2 Restricted stock units 0.6 0.8 1.1 1.4 Weighted-average shares and assumed conversions - diluted 102.2 108.0 103.3 109.0 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 six months ended June 30, 2019 the number of anti-dilutive shares was approximately 5.6 million and 4.5 million , respectively and for the three and six months ended June 30, 2018 , the number of shares was approximately 3.8 million and 3.5 million , respectively.

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Jun. 30, 2019
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 Accumulated Other Comprehensive Income ("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 June 30, 2019 and December 31, 2018 , we had cash-flow-designated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $90.2 million and $98.7 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, 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 June 2020 , except for one relating to intercompany loans which extends to December 2020. As of June 30, 2019 and December 31, 2018 , we had undesignated foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $157.2 million and $113.3 million , respectively. The following table summarizes the fair value of our derivative financial instruments as of June 30, 2019 and December 31, 2018 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet June 30, 2019 December 31, Balance Sheet June 30, 2019 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.4 $ 3.3 Other current liabilities $ 0.9 $ 0.1 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.4 0.6 Other current liabilities 0.5 1.7 Foreign exchange contracts Other non-current assets 11.2 12.7 Other non-current liabilities 11.2 12.7 Total derivatives $ 12.0 $ 16.6 $ 12.6 $ 14.5 The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and six months ended June 30, 2019 and 2018 : 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 June 30, Three Months Ended June 30, (in millions) 2019 2018 2019 2018 Cash flow hedges: Foreign exchange contracts $ (0.6 ) $ 2.3 Cost of products sold $ (1.2 ) $ 1.7 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 Six Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Cash flow hedges: Foreign exchange contracts $ (0.4 ) $ 2.0 Cost of products sold $ (2.9 ) $ 2.9 The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Foreign exchange contracts Other expense, net $ (1.7 ) $ — $ (0.5 ) $ 0.4

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018 : (in millions) June 30, December 31, Assets: Forward currency contracts $ 12.0 $ 16.6 Liabilities: Forward currency contracts $ 12.6 $ 14.5 Our forward currency contracts are included in " Other current assets ," " Other non-current assets ," " Other current liabilities " or " Other non-current liabilities ." 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 $1,104.8 million and $888.0 million and the estimated fair value of total debt was $1,107.7 million and $848.6 million at June 30, 2019 and December 31, 2018 , 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)	6 Months Ended
	Jun. 30, 2019
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	15. Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss) is defined as net (loss) income 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, 2018 $ 2.1 $ (299.2 ) $ (164.6 ) $ (461.7 ) Other comprehensive loss before reclassifications, net of tax (0.3 ) 2.7 0.1 2.5 Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (2.0 ) — 2.3 0.3 Balance at June 30, 2019 $ (0.2 ) $ (296.5 ) $ (162.2 ) $ (458.9 ) The reclassifications out of accumulated other comprehensive income (loss) for the three and six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (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 (loss) on cash flow hedges: Foreign exchange contracts $ 1.2 $ (1.7 ) $ 2.9 $ (2.9 ) Cost of products sold Tax (expense) benefit (0.2 ) 0.5 (0.9 ) 0.8 Income tax expense Net of tax $ 1.0 $ (1.2 ) $ 2.0 $ (2.1 ) Defined benefit plan items: Amortization of actuarial loss $ (1.3 ) $ (1.5 ) $ (2.5 ) $ (2.9 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.2 ) (0.2 ) (1) Total before tax (1.4 ) (1.6 ) (2.7 ) (3.1 ) Tax benefit 0.2 0.4 0.4 0.7 Income tax expense Net of tax $ (1.2 ) $ (1.2 ) $ (2.3 ) $ (2.4 ) Total reclassifications for the period, net of tax $ (0.2 ) $ (2.4 ) $ (0.3 ) $ (4.5 ) (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.

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Revenue	16. Revenue Recognition 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 received 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. 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. Service or Extended Maintenance Agreements ("EMAs") As of December 31, 2018 , there was $5.0 million of unearned revenue associated with outstanding EMAs, primarily reported in " Other current liabilities ." During the three and six months ended June 30, 2019 , $1.3 million and $2.9 million , respectively, of the unearned revenue was recognized. As of June 30, 2019 , the amount of unearned revenue was $4.6 million . We expect to recognize approximately $4.0 million of the unearned amount in the next 12 months and $0.6 million in periods beyond the next 12 months. The following tables present our net sales disaggregated by regional geography (1) , based upon our reporting business segments and our net sales disaggregated by the timing of revenue recognition for the three and six months ended June 30, 2019 and 2018 : Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 United States $ 270.6 $ 245.7 $ 410.6 $ 390.1 Canada 37.3 37.1 57.7 58.3 ACCO Brands North America 307.9 282.8 468.3 448.4 ACCO Brands EMEA (2) 128.3 140.5 274.8 295.0 Australia/N.Z. 30.7 37.6 63.6 77.4 Latin America 40.4 25.6 82.7 59.1 Asia-Pacific 11.4 12.3 23.2 24.7 ACCO Brands International 82.5 75.5 169.5 161.2 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6 (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. Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Product and services transferred at a point in time $ 491.3 $ 485.8 $ 864.7 $ 878.7 Product and services transferred over time 27.4 13.0 47.9 25.9 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6

Information On Business Segment

Information On Business Segments	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Information on Business Segments	17. 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 other 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 other end-user demanded brands includes both globally and regionally recognized brands. 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. 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. Net sales by business segment for the three and six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 ACCO Brands North America $ 307.9 $ 282.8 $ 468.3 $ 448.4 ACCO Brands EMEA 128.3 140.5 274.8 295.0 ACCO Brands International 82.5 75.5 169.5 161.2 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6 Operating income by business segment for the three and six months ended June 30, 2019 and 2018 was as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 ACCO Brands North America $ 60.6 $ 51.5 $ 67.4 $ 54.4 ACCO Brands EMEA 7.4 8.4 23.3 22.5 ACCO Brands International 4.1 3.3 9.7 9.1 Segment operating income 72.1 63.2 100.4 86.0 Corporate (10.7 ) (11.4 ) (21.1 ) (22.5 ) Operating income (1) 61.4 51.8 79.3 63.5 Interest expense 11.7 9.9 22.1 19.3 Interest income (1.3 ) (1.4 ) (2.2 ) (2.4 ) Non-operating pension income (1.4 ) (2.3 ) (2.8 ) (4.5 ) Other expense, net 1.2 1.6 1.0 1.0 Income before income tax $ 51.2 $ 44.0 $ 61.2 $ 50.1 (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	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments And Contingencies	18. Commitments and Contingencies Pending Litigation - Brazil Tax Assessments 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 - Brazil Tax Assessments " for details on tax assessments issued by the FRD against Tilibra challenging the tax deduction of goodwill from Tilibra's taxable income for the years 2007 through 2010. If the FRD's initial position is ultimately sustained, payment of the amount assessed would materially and adversely affect our cash flow in the year of settlement. 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 Brazil Tax Assessments) 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	6 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
Subsequent Event	19. Subsequent Events Dividends On July 31, 2019 , the Company's Board of Directors declared a cash dividend of $0.06 per share on its common stock. The dividend is payable on September 18, 2019 to stockholders of record as of the close of business on August 23, 2019 . 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)	6 Months Ended
	Jun. 30, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Schedule of New Accounting Pronouncements	The cumulative effect of the changes on our January 1, 2019 opening Condensed Consolidated Balance Sheet due to the adoption of ASU 2016-02 was as follows: (in millions) Balance at December 31, 2018 Adjustments due to ASU 2016-02 Balance at January 1, 2019 Assets: Property, plant and equipment, net $ 263.7 $ (0.9 ) $ 262.8 Right of use asset, leases — 90.9 90.9 Liabilities and stockholders' equity: Current portion of long-term debt 39.5 (0.1 ) 39.4 Lease liabilities — 24.1 24.1 Long-term debt, net 843.0 (0.1 ) 842.9 Long-term lease liabilities 11.0 65.6 76.6 Accumulated deficit (656.8 ) 0.5 (656.3 ) The impact of the adoption of ASU 2016-02 on our Condensed Consolidated Balance Sheet for the period ended June 30, 2019 was as follows: Balance at June 30, 2019 (in millions) As Reported Balances without adoption of ASU 2016-02 Effect of Change Higher/(Lower) Condensed Consolidated Balance Sheet: Assets: Property, plant and equipment, net $ 260.0 $ 260.8 $ (0.8 ) Right of use asset, leases 98.3 — 98.3 Liabilities and stockholders' equity: Current portion of long-term debt 45.8 45.9 (0.1 ) Lease liabilities 19.8 0.1 19.7 Long-term debt, net 1,049.7 1,049.8 (0.1 ) Long-term lease liabilities 87.1 9.6 77.5 Accumulated deficit (633.4 ) (633.9 ) 0.5

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended
	Jun. 30, 2019
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 July 2, 2018 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 39.1 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 10.1 Deferred tax liabilities 3.1 Other non-current liabilities 6.5 Fair value of liabilities assumed $ 19.7 Less fair value of assets acquired: Cash acquired 1.9 Accounts receivable 30.0 Inventory 7.1 Property, plant and equipment 0.6 Identifiable intangibles 10.3 Deferred tax assets 2.0 Other assets 4.2 Fair value of assets acquired $ 56.1 Goodwill $ 2.7

Long-Term Debt And Short-Term_2

Long-Term Debt And Short-Term Borrowings (Tables)	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018 : (in millions) June 30, December 31, Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 1.75% at June 30, 2019) $ 287.3 $ — Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018) — 289.0 USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.96% at June 30, 2019) 100.0 — Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.11% at June 30, 2019) 42.7 — Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018) — 43.0 U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 4.13% at June 30, 2019) 224.3 — U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018) — 106.8 Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.20% at June 30, 2019) 72.2 — Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018) — 73.9 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 375.0 Other borrowings 3.3 0.3 Total debt 1,104.8 888.0 Less: Current portion 49.1 39.5 Debt issuance costs, unamortized 6.0 5.5 Long-term debt, net $ 1,049.7 $ 843.0

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Components of Lease Expense and Other Information	The components of lease expense were as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2019 Operating lease cost $ 7.0 $ 14.0 Sublease income (0.4 ) (0.8 ) Total lease cost $ 6.6 $ 13.2 Other information related to leases was as follows: Six Months Ended June 30, (in millions, except lease term and discount rate) 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 15.4 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 19.5 Weighted average remaining lease term: Operating leases 7.4 years Weighted average discount rate: Operating leases 5.4 %
Future Minimum Lease Payments	Future minimum lease payments, net of sub-lease income, for all non-cancelable leases as of June 30, 2019 were as follows: (in millions) 2019 $ 12.8 2020 23.0 2021 19.2 2022 15.4 2023 11.7 2024 10.9 Thereafter 40.1 Total minimum lease payments 133.1 Less imputed interest 26.2 Future minimum payments for leases, net of sublease rental income and imputed interest $ 106.9

Pension And Other Retiree Ben_2

Pension And Other Retiree Benefits (Tables)	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Pension Post-retirement U.S. International (in millions) 2019 2018 2019 2018 2019 2018 Service cost $ 0.3 $ 0.4 $ 0.3 $ 0.5 $ — $ — Interest cost 1.9 1.7 3.4 3.3 — — Expected return on plan assets (2.9 ) (3.0 ) (5.2 ) (5.8 ) — — Amortization of net loss (gain) 0.5 0.7 0.9 0.9 (0.1 ) (0.1 ) Amortization of prior service cost 0.1 0.1 — — — — Net periodic benefit income (1) $ (0.1 ) $ (0.1 ) $ (0.6 ) $ (1.1 ) $ (0.1 ) $ (0.1 ) Six Months Ended June 30, Pension Post-retirement U.S. International (in millions) 2019 2018 2019 2018 2019 2018 Service cost $ 0.7 $ 0.8 $ 0.6 $ 1.0 $ — $ — Interest cost 3.7 3.4 6.8 6.7 0.1 — Expected return on plan assets (5.8 ) (5.9 ) (10.3 ) (11.7 ) — — Amortization of net loss (gain) 1.0 1.3 1.7 1.8 (0.2 ) (0.2 ) Amortization of prior service cost 0.2 0.2 — — — — Net periodic benefit income (1) $ (0.2 ) $ (0.2 ) $ (1.2 ) $ (2.2 ) $ (0.1 ) $ (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)	6 Months Ended
	Jun. 30, 2019
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 six months ended June 30, 2019 and 2018 : Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Stock option compensation expense $ 0.8 $ 0.5 $ 1.3 $ 1.0 RSU compensation expense 1.9 2.0 2.9 2.9 PSU compensation expense 0.7 1.5 1.2 3.3 Total stock-based compensation expense $ 3.4 $ 4.0 $ 5.4 $ 7.2
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 June 30, 2019 : June 30, 2019 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $5.0 2.2 RSUs $8.0 2.2 PSUs $8.3 2.2

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2019
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventories were as follows: (in millions) June 30, December 31, Raw materials $ 49.1 $ 55.4 Work in process 4.9 4.3 Finished goods 316.7 280.9 Total inventories $ 370.7 $ 340.6

Goodwill And Identifiable Int_2

Goodwill And Identifiable Intangibles (Tables)	6 Months Ended
	Jun. 30, 2019
Finite-Lived Intangible Assets [Line Items]
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, 2018 $ 375.6 $ 165.6 $ 167.7 $ 708.9 GOBA Acquisition — — 0.3 0.3 Foreign currency translation — (1.0 ) 0.1 (0.9 ) Balance at June 30, 2019 $ 375.6 $ 164.6 $ 168.1 $ 708.3
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 June 30, 2019 and December 31, 2018 was as follows: June 30, 2019 December 31, 2018 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 471.8 $ (44.5 ) (1) $ 427.3 $ 471.7 $ (44.5 ) (1) $ 427.2 Amortizable intangible assets: Trade names 307.1 (77.3 ) 229.8 306.0 (70.5 ) 235.5 Customer and contractual relationships 242.5 (132.1 ) 110.4 240.2 (120.5 ) 119.7 Patents 5.5 (1.2 ) 4.3 5.5 (0.9 ) 4.6 Subtotal 555.1 (210.6 ) 344.5 551.7 (191.9 ) 359.8 Total identifiable intangibles $ 1,026.9 $ (255.1 ) $ 771.8 $ 1,023.4 $ (236.4 ) $ 787.0 (1) Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other intangible assets, at which time further amortization ceased.
Estimated Amortization Expense for Future Periods	Estimated amortization expense for amortizable intangible assets as of June 30, 2019 for the current year and the next five years are as follows: (in millions) 2019 2020 2021 2022 2023 2024 Estimated amortization expense (2) $ 35.5 $ 31.9 $ 28.3 $ 24.7 $ 22.4 $ 20.8 (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.
Cumberland Asset Acquisition
Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	The allocation of the identifiable intangibles acquired in the Cumberland Asset Acquisition was as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 0.8 10 Years Customer relationships 2.4 7 Years Total identifiable intangibles acquired $ 3.2
GOBA Internacional, SA de CV
Finite-Lived Intangible Assets [Line Items]
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	The allocation of the identifiable intangibles acquired in the GOBA Acquisition was as follows: (in millions) Fair Value Remaining Useful Life Ranges Trade name - amortizable $ 3.8 15 Years Customer relationships 6.5 10 Years Total identifiable intangibles acquired $ 10.3

Restructuring (Tables)

Restructuring (Tables)	6 Months Ended
	Jun. 30, 2019
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring liability for the six months ended June 30, 2019 was as follows: (in millions) Balance at December 31, 2018 Provision Cash Balance at June 30, 2019 Employee termination costs (1) $ 7.9 $ 2.5 $ (5.6 ) $ 4.8 Termination of lease agreements (2) 1.8 0.2 (1.5 ) 0.5 Total restructuring liability $ 9.7 $ 2.7 $ (7.1 ) $ 5.3 (1) We expect the remaining $4.8 million employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $0.5 million termination of lease costs to be substantially paid in the next three months. The summary of the activity in the restructuring liability for the six months ended June 30, 2018 was as follows: (in millions) Balance at December 31, 2017 Provision Cash Non-cash Balance at June 30, 2018 Employee termination costs $ 12.0 $ 5.0 $ (5.2 ) $ (0.3 ) $ 11.5 Termination of lease agreements 0.8 1.6 (1.0 ) (0.1 ) 1.3 Other 0.5 0.2 (0.4 ) — 0.3 Total restructuring liability $ 13.3 $ 6.8 $ (6.6 ) $ (0.4 ) $ 13.1

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our weighted-average shares outstanding for the three and six months ended June 30, 2019 and 2018 was as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Weighted-average number of shares of common stock outstanding - basic 101.3 106.1 101.8 106.4 Stock options 0.3 1.1 0.4 1.2 Restricted stock units 0.6 0.8 1.1 1.4 Weighted-average shares and assumed conversions - diluted 102.2 108.0 103.3 109.0

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018 : Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet June 30, 2019 December 31, Balance Sheet June 30, 2019 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 0.4 $ 3.3 Other current liabilities $ 0.9 $ 0.1 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 0.4 0.6 Other current liabilities 0.5 1.7 Foreign exchange contracts Other non-current assets 11.2 12.7 Other non-current liabilities 11.2 12.7 Total derivatives $ 12.0 $ 16.6 $ 12.6 $ 14.5
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 six months ended June 30, 2019 and 2018 : 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 June 30, Three Months Ended June 30, (in millions) 2019 2018 2019 2018 Cash flow hedges: Foreign exchange contracts $ (0.6 ) $ 2.3 Cost of products sold $ (1.2 ) $ 1.7 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 Six Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Cash flow hedges: Foreign exchange contracts $ (0.4 ) $ 2.0 Cost of products sold $ (2.9 ) $ 2.9 The Effect of Derivatives Not Designated as Hedging Instruments on the Consolidated Statements of Income Location of (Gain) Loss Recognized in Amount of (Gain) Loss Amount of (Gain) Loss Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Foreign exchange contracts Other expense, net $ (1.7 ) $ — $ (0.5 ) $ 0.4

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2019
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 June 30, 2019 and December 31, 2018 : (in millions) June 30, December 31, Assets: Forward currency contracts $ 12.0 $ 16.6 Liabilities: Forward currency contracts $ 12.6 $ 14.5

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	6 Months Ended
	Jun. 30, 2019
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, 2018 $ 2.1 $ (299.2 ) $ (164.6 ) $ (461.7 ) Other comprehensive loss before reclassifications, net of tax (0.3 ) 2.7 0.1 2.5 Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (2.0 ) — 2.3 0.3 Balance at June 30, 2019 $ (0.2 ) $ (296.5 ) $ (162.2 ) $ (458.9 )
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of accumulated other comprehensive income (loss) for the three and six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 (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 (loss) on cash flow hedges: Foreign exchange contracts $ 1.2 $ (1.7 ) $ 2.9 $ (2.9 ) Cost of products sold Tax (expense) benefit (0.2 ) 0.5 (0.9 ) 0.8 Income tax expense Net of tax $ 1.0 $ (1.2 ) $ 2.0 $ (2.1 ) Defined benefit plan items: Amortization of actuarial loss $ (1.3 ) $ (1.5 ) $ (2.5 ) $ (2.9 ) (1) Amortization of prior service cost (0.1 ) (0.1 ) (0.2 ) (0.2 ) (1) Total before tax (1.4 ) (1.6 ) (2.7 ) (3.1 ) Tax benefit 0.2 0.4 0.4 0.7 Income tax expense Net of tax $ (1.2 ) $ (1.2 ) $ (2.3 ) $ (2.4 ) Total reclassifications for the period, net of tax $ (0.2 ) $ (2.4 ) $ (0.3 ) $ (4.5 ) (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.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables present our net sales disaggregated by regional geography (1) , based upon our reporting business segments and our net sales disaggregated by the timing of revenue recognition for the three and six months ended June 30, 2019 and 2018 : Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 United States $ 270.6 $ 245.7 $ 410.6 $ 390.1 Canada 37.3 37.1 57.7 58.3 ACCO Brands North America 307.9 282.8 468.3 448.4 ACCO Brands EMEA (2) 128.3 140.5 274.8 295.0 Australia/N.Z. 30.7 37.6 63.6 77.4 Latin America 40.4 25.6 82.7 59.1 Asia-Pacific 11.4 12.3 23.2 24.7 ACCO Brands International 82.5 75.5 169.5 161.2 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6 (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. Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 Product and services transferred at a point in time $ 491.3 $ 485.8 $ 864.7 $ 878.7 Product and services transferred over time 27.4 13.0 47.9 25.9 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6

Information On Business Segme_2

Information On Business Segments (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of Net Sales by Reporting Segments	Net sales by business segment for the three and six months ended June 30, 2019 and 2018 were as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 ACCO Brands North America $ 307.9 $ 282.8 $ 468.3 $ 448.4 ACCO Brands EMEA 128.3 140.5 274.8 295.0 ACCO Brands International 82.5 75.5 169.5 161.2 Net sales $ 518.7 $ 498.8 $ 912.6 $ 904.6
Schedule of Operating Income by Reporting Segment	Operating income by business segment for the three and six months ended June 30, 2019 and 2018 was as follows: Three Months Ended June 30, Six Months Ended June 30, (in millions) 2019 2018 2019 2018 ACCO Brands North America $ 60.6 $ 51.5 $ 67.4 $ 54.4 ACCO Brands EMEA 7.4 8.4 23.3 22.5 ACCO Brands International 4.1 3.3 9.7 9.1 Segment operating income 72.1 63.2 100.4 86.0 Corporate (10.7 ) (11.4 ) (21.1 ) (22.5 ) Operating income (1) 61.4 51.8 79.3 63.5 Interest expense 11.7 9.9 22.1 19.3 Interest income (1.3 ) (1.4 ) (2.2 ) (2.4 ) Non-operating pension income (1.4 ) (2.3 ) (2.8 ) (4.5 ) Other expense, net 1.2 1.6 1.0 1.0 Income before income tax $ 51.2 $ 44.0 $ 61.2 $ 50.1 (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 ($)
GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired	$ 37.2

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements (Cumulative Effect of Changes due to Adoption of ASU 2016-02) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Assets:
Property, plant and equipment, net	$ 260	$ 262.8	$ 263.7
Right of use asset, leases	98.3	90.9	0
Liabilities and stockholders' equity:
Current portion of long-term debt	45.8	39.4	39.5
Lease liabilities	19.8	24.1	0
Long-term debt, net	1,049.7	842.9	843
Long-term lease liabilities	87.1	76.6	11
Accumulated deficit	$ (633.4)	(656.3)	$ (656.8)
Accounting Standards Update 2016-02
Assets:
Property, plant and equipment, net		(0.9)
Right of use asset, leases		90.9
Liabilities and stockholders' equity:
Current portion of long-term debt		(0.1)
Lease liabilities		24.1
Long-term debt, net		(0.1)
Long-term lease liabilities		65.6
Accumulated deficit		$ 0.5

Recent Accounting Pronounceme_4

Recent Accounting Pronouncements (Impact of Adoption of ASU 2016-02) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
Assets:
Property, plant and equipment, net	$ 260	$ 262.8	$ 263.7
Right of use asset, leases	98.3	90.9	0
Liabilities and stockholders' equity:
Current portion of long-term debt	45.8	39.4	39.5
Lease liabilities	19.8	24.1	0
Long-term debt, net	1,049.7	842.9	843
Long-term lease liabilities	87.1	76.6	11
Accumulated deficit	(633.4)	(656.3)	$ (656.8)
Accounting Standards Update 2016-02
Assets:
Property, plant and equipment, net		(0.9)
Right of use asset, leases		90.9
Liabilities and stockholders' equity:
Current portion of long-term debt		(0.1)
Lease liabilities		24.1
Long-term debt, net		(0.1)
Long-term lease liabilities		65.6
Accumulated deficit		$ 0.5
Balances without adoption of ASU 2016-02
Assets:
Property, plant and equipment, net	260.8
Right of use asset, leases	0
Liabilities and stockholders' equity:
Current portion of long-term debt	45.9
Lease liabilities	0.1
Long-term debt, net	1,049.8
Long-term lease liabilities	9.6
Accumulated deficit	(633.9)
Effect of Change Higher/(Lower) | Accounting Standards Update 2016-02
Assets:
Property, plant and equipment, net	(0.8)
Right of use asset, leases	98.3
Liabilities and stockholders' equity:
Current portion of long-term debt	(0.1)
Lease liabilities	19.7
Long-term debt, net	(0.1)
Long-term lease liabilities	77.5
Accumulated deficit	$ 0.5

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) $ in Millions, $ in Millions, $ in Millions	Jan. 31, 2019USD ($)	Jan. 31, 2019AUD ($)	Jul. 02, 2018USD ($)	Jul. 02, 2018MXN ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)
Cumberland Asset Acquisition
Business Acquisition [Line Items]
Payments to acquire business, gross	$ 6	$ 8.2
GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Payments to acquire business, gross			$ 39.9	$ 796.8
Cash acquired			1.9
Cost of acquisitions, net of cash acquired			37.2
Revenue of acquired business since acquisition date					$ 11.9	$ 23.7
Working capital adjustments to purchase price						(0.8)
Business acquisition, consideration held in escrow			$ 5.8	$ 115
Selling, General and Administrative Expenses | Cumberland Asset Acquisition
Business Acquisition [Line Items]
Transaction related costs						$ 0.1
Selling, General and Administrative Expenses | GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Transaction related costs							$ 1.1
Maximum | GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Escrow period			5 years	5 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	Jun. 30, 2019	Jan. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill		$ 708.3		$ 708.9
GOBA Internacional, SA de CV
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment	$ 39.1
Accounts payable and accrued liabilities	10.1
Deferred tax liabilities	3.1
Other non-current liabilities	6.5
Fair value of liabilities assumed	19.7
Cash acquired	1.9
Accounts receivable	30
Inventory	7.1
Property, plant and equipment	0.6
Identifiable intangibles	10.3
Deferred tax assets	2
Other assets	4.2
Fair value of assets acquired	56.1
Goodwill	$ 2.7
Cumberland Asset Acquisition
Business Acquisition [Line Items]
Inventory			$ 2.8
Identifiable intangibles			3.2
Fair value of assets acquired			$ 6

Long-Term Debt And Short-Term_3

Long-Term Debt And Short-Term Borrowings (Notes Payable and Long-term Debt) (Details) - USD ($) $ in Millions	Jan. 27, 2017	Jun. 30, 2019	May 23, 2019	Jan. 01, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total debt		$ 1,104.8			$ 888
Current portion		49.1			39.5
Debt issuance costs, unamortized		6			5.5
Long-term debt, net		1,049.7		$ 842.9	843
Other borrowings
Debt Instrument [Line Items]
Total debt		3.3			0.3
Five Year Senior Secured Credit Facility Maturing January 2022
Debt Instrument [Line Items]
Debt Instrument, Term	5 years
Senior Secured Notes | Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 1.75% at June 30, 2019)
Debt Instrument [Line Items]
Total debt		$ 287.3			0
Line of Credit Facility, Interest Rate at Period End		1.75%
Senior Secured Notes | Euro Senior Secured Term Loan A, due January 2022 (floating interest rate of 1.50% at December 31, 2018)
Debt Instrument [Line Items]
Total debt		$ 0			$ 289
Line of Credit Facility, Interest Rate at Period End					1.50%
Senior Secured Notes | USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.96% at June 30, 2019)
Debt Instrument [Line Items]
Total debt		$ 100	$ 100		$ 0
Line of Credit Facility, Interest Rate at Period End		3.96%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.11% at June 30, 2019)
Debt Instrument [Line Items]
Total debt		$ 42.7			0
Line of Credit Facility, Interest Rate at Period End		3.11%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due January 2022 (floating interest rate of 3.56% at December 31, 2018)
Debt Instrument [Line Items]
Total debt		$ 0			$ 43
Line of Credit Facility, Interest Rate at Period End					3.56%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 4.13% at June 30, 2019)
Debt Instrument [Line Items]
Total debt		$ 224.3			$ 0
Line of Credit Facility, Interest Rate at Period End		4.13%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 4.36% at December 31, 2018)
Debt Instrument [Line Items]
Total debt		$ 0			$ 106.8
Line of Credit Facility, Interest Rate at Period End					4.36%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.20% at June 30, 2019)
Debt Instrument [Line Items]
Total debt		$ 72.2			$ 0
Line of Credit Facility, Interest Rate at Period End		3.20%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due January 2022 (floating interest rate of 3.54% at December 31, 2018)
Debt Instrument [Line Items]
Total debt		$ 0			$ 73.9
Line of Credit Facility, Interest Rate at Period End					3.54%
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt		$ 375			$ 375
Stated Percentage		5.25%			5.25%
Revolving Facility | Senior Secured Notes
Debt Instrument [Line Items]
Total debt		$ 296.5

Long-Term Debt And Short-Term_4

Long-Term Debt And Short-Term Borrowings (Narrative) (Details) € in Millions, $ in Millions, $ in Millions	May 23, 2019USD ($)	Jul. 26, 2018USD ($)	Jan. 27, 2017USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	May 22, 2019USD ($)	Dec. 31, 2018USD ($)	Jan. 27, 2017EUR (€)	Jan. 27, 2017AUD ($)
Debt Instrument [Line Items]
Payments for debt issuance costs						$ 3.3	$ 0
Total debt				$ 1,104.8	$ 1,104.8	1,104.8			$ 888
Five Year Senior Secured Credit Facility Maturing January 2022
Debt Instrument [Line Items]
Debt Instrument, Term			5 years
Secured Debt | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Payments for debt issuance costs					3.3
Secured Debt | USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.96% at June 30, 2019)
Debt Instrument [Line Items]
Total debt	$ 100			100	100	100			0
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	375	375			$ 375
Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity	600	$ 500	$ 400					$ 500
Line of Credit Facility, Increase (Decrease), Net	$ 200	$ 100
Total debt				296.5	296.5	296.5
Amount available for borrowings under Senior Secured Revolving Credit Facilities				286	286	286
Letters of credit outstanding				$ 17.5	$ 17.5	$ 17.5
Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Increase (Decrease)				25.00%
Senior Secured Credit Facility Due May 2024 | Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Minimum Leverage Ratio for Payments of Dividends or Repurchase of Shares	3.25							2.50
Minimum | Senior Secured Credit Facility Due May 2024 | Secured Debt
Debt Instrument [Line Items]
Consolidated Fixed Charge Coverage Ratio								1.25
Interest Coverage Ratio	3

Leases (Narrative) (Details)

Leases (Narrative) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated deficit	$ (633.4)	$ (656.3)	$ (656.8)
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Accumulated deficit		$ 0.5

Leases (Lease Expense) (Details

Leases (Lease Expense) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Operating lease cost	$ 7	$ 14
Sublease income	(0.4)	(0.8)
Lease, Cost	$ 6.6	$ 13.2

Leases (Other Information) (Det

Leases (Other Information) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating cash flows from operating leases	$ 15.4
Right-of-use assets obtained in exchange for lease obligations, operating leases	$ 19.5
Weighted average remaining lease term, operating leases (in years)	7 years 4 months 24 days
Weighted average discount rate, operating leases (as a percentage)	5.40%

Leases (Future Minimum Lease Pa

Leases (Future Minimum Lease Payments) (Details) $ in Millions	Jun. 30, 2019USD ($)
Leases [Abstract]
2019	$ 12.8
2020	23
2021	19.2
2022	15.4
2023	11.7
2024	10.9
Thereafter	40.1
Total minimum lease payments	133.1
Less imputed interest	26.2
Future minimum payments for leases, net of sublease rental income and imputed interest	$ 106.9

Pension And Other Retiree Ben_3

Pension And Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2019	$ 21.4		$ 21.4
Contributions by company to date			11.5
Pension | U.S.
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	$ 0.4	0.7		$ 0.8
Interest cost	1.9	1.7	3.7		3.4
Expected return on plan assets	(2.9)	(3)	(5.8)		(5.9)
Amortization of net loss (gain)	0.5	0.7	1		1.3
Amortization of prior service cost	0.1	0.1	0.2		0.2
Net periodic benefit income(1)	(0.1)	(0.1)	(0.2)	[1]	(0.2)	[1]
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.3	0.5	0.6		1
Interest cost	3.4	3.3	6.8		6.7
Expected return on plan assets	(5.2)	(5.8)	(10.3)		(11.7)
Amortization of net loss (gain)	0.9	0.9	1.7		1.8
Amortization of prior service cost	0	0	0		0
Net periodic benefit income(1)	(0.6)	(1.1)	(1.2)	[1]	(2.2)	[1]
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost	0	0	0		0
Interest cost	0	0	0.1		0
Expected return on plan assets	0	0	0		0
Amortization of net loss (gain)	(0.1)	(0.1)	(0.2)		(0.2)
Amortization of prior service cost	0	0	0		0
Net periodic benefit income(1)	$ (0.1)	$ (0.1)	$ (0.1)	[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		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 3.4	$ 4	$ 5.4	$ 7.2
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	0.8	0.5	1.3	1
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	1.9	2	2.9	2.9
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 0.7	$ 1.5	$ 1.2	$ 3.3

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 5
Weighted Average Years Expense To Be Recognized Over	2 years 2 months 12 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 8
Weighted Average Years Expense To Be Recognized Over	2 years 2 months 12 days
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 8.3
Weighted Average Years Expense To Be Recognized Over	2 years 2 months 12 days

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 3.4	$ 4	$ 5.4	$ 7.2
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	0.8	0.5	1.3	1
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 1.9	2	2.9	2.9
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	204,981
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 0.7	1.5	1.2	3.3
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	529,496
Fully Vested On The Grant Date | Director | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 1	$ 1	$ 1	$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	119,925

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 49.1	$ 55.4
Work in process	4.9	4.3
Finished goods	316.7	280.9
Total inventories	$ 370.7	$ 340.6

Goodwill And Identifiable Int_3

Goodwill And Identifiable Intangibles (Goodwill) (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2016
Goodwill [Roll Forward]
Balance at December 31, 2018	$ 708.9
Translation	(0.9)
Balance at June 30, 2019	708.3
Goodwill, accumulated impairment losses		$ 215.1
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2018	375.6
Translation	0
Balance at June 30, 2019	375.6
ACCO Brands EMEA
Goodwill [Roll Forward]
Balance at December 31, 2018	165.6
Translation	(1)
Balance at June 30, 2019	164.6
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2018	167.7
Translation	0.1
Balance at June 30, 2019	168.1
GOBA Internacional, SA de CV
Goodwill [Roll Forward]
GOBA Acquisition	0.3
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	$ 0.3

Goodwill And Identifiable Int_4

Goodwill And Identifiable Intangibles (Acquired Finite-Lived Intangibles) (Details) - USD ($) $ in Millions	Jan. 31, 2019	Jul. 02, 2018
GOBA Internacional, SA de CV
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles		$ 10.3
GOBA Internacional, SA de CV | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable Intangible Assets Acquired		$ 3.8
Finite-lived intangible asset, useful life		15 years
GOBA Internacional, SA de CV | Customer and contractual relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable Intangible Assets Acquired		$ 6.5
Finite-lived intangible asset, useful life		10 years
Cumberland Asset Acquisition
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 3.2
Cumberland Asset Acquisition | Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable Intangible Assets Acquired	$ 0.8
Finite-lived intangible asset, useful life	10 years
Cumberland Asset Acquisition | Customer and contractual relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable Intangible Assets Acquired	$ 2.4
Finite-lived intangible asset, useful life	7 years

Goodwill And Identifiable Int_5

Goodwill And Identifiable Intangibles (Intangible Assets) (Details) - USD ($) $ in Millions		Jun. 30, 2019	Dec. 31, 2018
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		$ 555.1	$ 551.7
Amortizable intangible assets, Accumulated Amortization		(210.6)	(191.9)
Amortizable intangible assets, Net Book Value		344.5	359.8
Total identifiable intangibles, Gross Carrying Amounts		1,026.9	1,023.4
Total identifiable intangibles, Accumulated Amortization		(255.1)	(236.4)
Total identifiable intangibles, Net Book Value		771.8	787
Trade Names
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		307.1	306
Amortizable intangible assets, Accumulated Amortization		(77.3)	(70.5)
Amortizable intangible assets, Net Book Value		229.8	235.5
Customer and contractual relationships
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		242.5	240.2
Amortizable intangible assets, Accumulated Amortization		(132.1)	(120.5)
Amortizable intangible assets, Net Book Value		110.4	119.7
Patents
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		5.5	5.5
Amortizable intangible assets, Accumulated Amortization		(1.2)	(0.9)
Amortizable intangible assets, Net Book Value		4.3	4.6
Trade Names
Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount		471.8	471.7
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		$ 427.3	$ 427.2
[1]	Accumulated amortization prior to the adoption of authoritative guidance on goodwill and other 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		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles		$ 8.9	$ 8.5	$ 18.2	$ 17.8
Estimated amortization expense, 2019	[1]	35.5		35.5
Estimated amortization expense, 2020	[1]	31.9		31.9
Estimated amortization expense, 2021	[1]	28.3		28.3
Estimated amortization expense, 2022	[1]	24.7		24.7
Estimated amortization expense, 2023	[1]	22.4		22.4
Estimated amortization expense, 2024	[1]	$ 20.8		$ 20.8
[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	3 Months Ended
	Jun. 30, 2019USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2019		Jun. 30, 2018	Jun. 30, 2019		Jun. 30, 2018
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				$ 9.7		$ 13.3
Provision	$ 0		$ 2.1	2.7		6.8
Cash Expenditures				(7.1)		(6.6)
Non-cash Items/ Currency Change						(0.4)
Balance at End of Period	5.3		13.1	5.3		13.1
Employee termination costs(1)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				7.9		12
Provision				2.5		5
Cash Expenditures				(5.6)		(5.2)
Non-cash Items/ Currency Change						(0.3)
Balance at End of Period	4.8	[1]	11.5	$ 4.8	[1]	11.5
Restructuring and Related Costs, Payment Period				12 months
Termination of lease agreements(2)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				$ 1.8		0.8
Provision				0.2		1.6
Cash Expenditures				(1.5)		(1)
Non-cash Items/ Currency Change						(0.1)
Balance at End of Period	$ 0.5	[2]	1.3	$ 0.5	[2]	1.3
Restructuring and Related Costs, Payment Period				3 months
Other
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period						0.5
Provision						0.2
Cash Expenditures						(0.4)
Non-cash Items/ Currency Change						0
Balance at End of Period			$ 0.3			$ 0.3
[1]	(1) We expect the remaining $4.8 million employee termination costs to be substantially paid in the next twelve months.
[2]	(2) We expect the remaining $0.5 million termination of lease costs to be substantially paid in the next three months.

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2012
Income Tax Examination [Line Items]
Income tax expense	$ 15.3		$ 18.3	$ 25.9	$ 14
Income before income tax	$ 51.2		$ 44	$ 61.2	$ 50.1
Effective Income Tax Rate Reconciliation, Percent	29.90%		41.60%	42.30%	27.90%
Deferred State and Local Income Tax Expense (Benefit)				$ 0.8
State and Local Jurisdiction | Minimum
Income Tax Examination [Line Items]
Statutes of limitation, period				2 years
State and Local Jurisdiction | Maximum
Income Tax Examination [Line Items]
Statutes of limitation, period				5 years
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2015
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				2014
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Income Tax Examination, Interest Expense	$ 0.3		$ 0.3	$ 0.6	$ 0.6
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2013
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2010
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	$ 36.1			$ 36.1
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2012
Income Tax Examination [Line Items]
Unrecognized Tax Benefits						$ 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 | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions		$ 5.6
Unrecognized Tax Benefits		27.5
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2011
Income Tax Examination [Line Items]
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount					$ 5.6
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 | Tax Year 2007
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				2014
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2014
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2013
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year				2017
Income tax expense (benefit) | Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount		5.6
Net income (loss) | Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010
Income Tax Examination [Line Items]
Quantifying Misstatement in Current Year Financial Statements, Amount		$ (5.6)

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common Stock, Shares, Outstanding	99,100,000		104,600,000		99,100,000	104,600,000
Stock Repurchased and Retired During Period, Shares	3,443,914	1,260,163	3,272,480	760,473	4,700,000	4,100,000
Treasury Stock, Shares, Acquired					500,000	600,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	101,300,000		106,100,000		101,800,000	106,400,000
Weighted-average number of common shares outstanding - diluted	102,200,000		108,000,000		103,300,000	109,000,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	5,600,000		3,800,000		4,500,000	3,500,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	300,000		1,100,000		400,000	1,200,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	600,000		800,000		1,100,000	1,400,000

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Derivatives not designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 157.2	$ 113.3
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Notional Amount of Foreign Currency Cash Flow Hedge	$ 90.2	$ 98.7

Derivative Financial Instrume_4

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 12	$ 16.6
Derivative Liabilities	12.6	14.5
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.4	3.3
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.9	0.1
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	0.4	0.6
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	0.5	1.7
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	11.2	12.7
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 11.2	$ 12.7

Derivative Financial Instrume_5

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Derivatives not designated as hedging instruments | Other expense, net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	$ (1.7)	$ 0	$ (0.5)	$ 0.4
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	(0.6)	2.3	(0.4)	2
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	$ (1.2)	$ 1.7	$ (2.9)	$ 2.9

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	Jun. 30, 2019	Dec. 31, 2018
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt Instrument, Fair Value Disclosure	$ 1,107.7	$ 848.6
Foreign currency contracts, assets	12	16.6
Foreign currency contracts, liabilities	$ 12.6	$ 14.5

Fair Value Of Financial Instr_4

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2019	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Total debt	$ 1,104.8	$ 888

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Rollforward) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2019USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2018	$ (461.7)
Other comprehensive loss before reclassifications, net of tax	2.5
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	0.3
Balance at June 30, 2019	(458.9)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2018	2.1
Other comprehensive loss before reclassifications, net of tax	(0.3)
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	(2)
Balance at June 30, 2019	(0.2)
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2018	(299.2)
Other comprehensive loss before reclassifications, net of tax	2.7
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	0
Balance at June 30, 2019	(296.5)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2018	(164.6)
Other comprehensive loss before reclassifications, net of tax	0.1
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	2.3
Balance at June 30, 2019	$ (162.2)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions		3 Months Ended				6 Months Ended
		Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (352.9)		$ (336.4)		$ (621)	$ (614.7)
Income before income tax		51.2		44		61.2	50.1
Income tax (expense) benefit		(15.3)		(18.3)		(25.9)	(14)
Net income		35.9	$ (0.6)	25.7	$ 10.4	35.3	36.1
Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net income		(0.2)		(2.4)		(0.3)	(4.5)
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]	(1.3)		(1.5)		(2.5)	(2.9)
Amortization of prior service cost	[1]	(0.1)		(0.1)		(0.2)	(0.2)
Income before income tax		(1.4)		(1.6)		(2.7)	(3.1)
Income tax (expense) benefit		0.2		0.4		0.4	0.7
Net income		(1.2)		(1.2)		(2.3)	(2.4)
Foreign exchange contracts | Derivative Financial Instruments | Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		1.2		(1.7)		2.9	(2.9)
Income tax (expense) benefit		(0.2)		0.5		(0.9)	0.8
Net income		$ 1		$ (1.2)		$ 2	$ (2.1)
[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.

Revenue Recognition Service or

Revenue Recognition Service or Extended Maintenance Agreements (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Unearned revenue associated with outstanding contracts	$ 4.6	$ 4.6	$ 5
Revenue recognized	$ 1.3	$ 2.9

Revenue Recognition (Unearned R

Revenue Recognition (Unearned Revenue) (Details) $ in Millions	Jun. 30, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 4
Expected timing of satisfaction	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-07-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 0.6
Expected timing of satisfaction	12 months

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Disaggregation of Revenue) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Disaggregation of Revenue [Line Items]
Net sales		$ 518.7	$ 498.8	$ 912.6	$ 904.6
Product and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Net sales		491.3	485.8	864.7	878.7
Product and services transferred over time
Disaggregation of Revenue [Line Items]
Net sales		27.4	13	47.9	25.9
ACCO Brands North America
Disaggregation of Revenue [Line Items]
Net sales		307.9	282.8	468.3	448.4
ACCO Brands North America | United States
Disaggregation of Revenue [Line Items]
Net sales		270.6	245.7	410.6	390.1
ACCO Brands North America | Canada
Disaggregation of Revenue [Line Items]
Net sales		37.3	37.1	57.7	58.3
ACCO Brands EMEA
Disaggregation of Revenue [Line Items]
Net sales	[1]	128.3	140.5	274.8	295
ACCO Brands International
Disaggregation of Revenue [Line Items]
Net sales		82.5	75.5	169.5	161.2
ACCO Brands International | Australia/N.Z.
Disaggregation of Revenue [Line Items]
Net sales		30.7	37.6	63.6	77.4
ACCO Brands International | Latin America
Disaggregation of Revenue [Line Items]
Net sales		40.4	25.6	82.7	59.1
ACCO Brands International | Asia-Pacific
Disaggregation of Revenue [Line Items]
Net sales		$ 11.4	$ 12.3	$ 23.2	$ 24.7
[1]	(2) ACCO Brands EMEA is comprised largely of Europe, but also includes export sales to the Middle East and Africa.

Information On Business Segme_3

Information On Business Segments (Net Sales by Segment) (Details) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2018USD ($)	Jun. 30, 2019USD ($)segment	Jun. 30, 2018USD ($)
Segment Reporting Information [Line Items]
Number of business segments | segment			3
Net sales	$ 518.7	$ 498.8	$ 912.6	$ 904.6
ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	307.9	282.8	468.3	448.4
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Net sales	128.3	140.5	274.8	295
ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	$ 82.5	$ 75.5	$ 169.5	$ 161.2

Information On Business Segme_4

Information On Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Operating income	[1]	$ 61.4	$ 51.8	$ 79.3	$ 63.5
Interest expense		11.7	9.9	22.1	19.3
Interest income		(1.3)	(1.4)	(2.2)	(2.4)
Non-operating pension income		(1.4)	(2.3)	(2.8)	(4.5)
Other expense, net		1.2	1.6	1	1
Income before income tax		51.2	44	61.2	50.1
Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	72.1	63.2	100.4	86
Corporate
Segment Reporting Information [Line Items]
Operating income	[1]	(10.7)	(11.4)	(21.1)	(22.5)
ACCO Brands North America | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	60.6	51.5	67.4	54.4
ACCO Brands EMEA | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	7.4	8.4	23.3	22.5
ACCO Brands International | Operating Segment
Segment Reporting Information [Line Items]
Operating income	[1]	$ 4.1	$ 3.3	$ 9.7	$ 9.1
[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) - $ / shares	Jul. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018
Subsequent Event [Line Items]
Common stock, dividends per share, declared		$ 0.06	$ 0.06	$ 0.06	$ 0.06
Subsequent Event | Common Stock
Subsequent Event [Line Items]
Common stock, dividends per share, declared	$ 0.06
Dividends Payable, Date to be Paid	Sep. 18, 2019
Dividends Payable, Date of Record	Aug. 23, 2019

Uncategorized Items - acco-2019

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 1,500,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,500,000
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	500,000
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 500,000