ACCO Brands (ACCO) 10-Q 28 Oct 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Oct. 22, 2020
Cover [Abstract]
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		94,496,837
Entity Central Index Key	0000712034
Current Fiscal Year End Date	--12-31
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 85.8	$ 27.8
Accounts receivable, net	343.7	453.7
Inventories	300.5	283.3
Other current assets	35	41.2
Total current assets	765	806
Total property, plant and equipment	641.8	651.7
Less: accumulated depreciation	(402)	(384.6)
Property, plant and equipment, net	239.8	267.1
Right of use asset, leases	87	101.9
Deferred income taxes	117.3	119
Goodwill	723.4	718.6
Identifiable intangibles, net	726.8	758.6
Other non-current assets	36.5	17.4
Total assets	2,695.8	2,788.6
Current liabilities:
Notes payable	5.8	3.7
Current portion of long-term debt	30	29.5
Accounts payable	171.4	245.7
Accrued compensation	41.9	48.5
Accrued customer program liabilities	76.9	99.7
Lease liabilities	20.1	21.8
Other current liabilities	124.2	139.9
Total current liabilities	470.3	588.8
Long-term debt, net	876.3	777.2
Long-term lease liabilities	76.4	89.8
Deferred income taxes	170.7	177.5
Pension and post-retirement benefit obligations	268.7	283.2
Other non-current liabilities	108.2	98.4
Total liabilities	1,970.6	2,014.9
Stockholders' equity:
Common stock	1	1
Treasury stock	(39.9)	(38.2)
Paid-in capital	1,878.9	1,890.8
Accumulated other comprehensive loss	(554.2)	(505.7)
Accumulated deficit	(560.6)	(574.2)
Total stockholders' equity	725.2	773.7
Total liabilities and stockholders' equity	$ 2,695.8	$ 2,788.6

Consolidated Statements of Inco

Consolidated Statements of Income (Unaudited) - USD ($) shares in Millions, $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net sales		$ 444.1	$ 505.7	$ 1,195.1	$ 1,418.3
Cost of products sold		317	349.8	845.8	970.8
Gross profit		127.1	155.9	349.3	447.5
Operating costs and expenses:
Selling, general and administrative expenses		84.4	96.4	247.7	287.8
Amortization of intangibles		7.9	8.6	24.1	26.8
Restructuring charges		0.5	2.1	7.3	4.8
Total operating costs and expenses		92.8	107.1	279.1	319.4
Operating income	[1]	34.3	48.8	70.2	128.1
Non-operating expense (income):
Interest expense		10.2	11.5	28.7	33.6
Interest income		(0.2)	(0.7)	(0.8)	(2.9)
Non-operating pension income		(1.4)	(1.3)	(4.4)	(4.1)
Other expense (income), net		0.1	(0.9)	0.8	0.1
Income before income tax		25.6	40.2	45.9	101.4
Income tax expense		6.8	12.2	13.7	38.1
Net income		$ 18.8	$ 28	$ 32.2	$ 63.3
Basic income per share:
Basic income per share		$ 0.20	$ 0.29	$ 0.34	$ 0.63
Diluted income per share:
Diluted income per share		$ 0.20	$ 0.28	$ 0.34	$ 0.62
Weighted average number of shares outstanding:
Basic		94.5	97.6	95	100.4
Diluted		95.6	98.9	96.2	101.9
[1]	Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 18.8	$ 28	$ 32.2	$ 63.3
Other comprehensive (loss) income, net of tax:
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.2 and $(0.6) and $0.3 and $0.4, respectively	(0.6)	1.4	(0.6)	(0.9)
Foreign currency translation adjustments, net of tax benefit of $0.1 and $0.9 and $1.1 and $0.5, respectively	3.6	(25.1)	(53.7)	(22.4)
Recognition of deferred pension and other post-retirement items, net of tax benefit (expense) of $1.2 and $(1.2) and $(1.7) and $(1.9), respectively	(4)	4.2	5.8	6.6
Other comprehensive (loss) income, net of tax	(1)	(19.5)	(48.5)	(16.7)
Comprehensive income (loss)	$ 17.8	$ 8.5	$ (16.3)	$ 46.6

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Loss (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Unrealized (loss) income on derivative instruments, net of tax benefit (expense) of $0.2 and $(0.6) and $0.3 and $0.4, respectively	$ 0.2	$ (0.6)	$ 0.3	$ 0.4
Foreign currency translation adjustments, net of tax benefit of $0.1 and $0.9 and $1.1 and $0.5, respectively	0.1	0.9	1.1	0.5
Recognition of deferred pension and other post-retirement items, net of tax benefit (expense) of $1.2 and $(1.2) and $(1.7) and $(1.9), respectively	$ 1.2	$ (1.2)	$ (1.7)	$ (1.9)

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Operating activities
Net income	$ 32.2	$ 63.3
Amortization of inventory step-up	0	0.2
Depreciation	28.2	26.3
Other non-cash items	0.5	0.2
Amortization of debt issuance costs	1.7	1.7
Amortization of intangibles	24.1	26.8
Stock-based compensation	5.2	6.3
Loss on debt extinguishment	0	0.3
Changes in balance sheet items:
Accounts receivable	78.7	54
Inventories	(28.4)	34.8
Other assets	(1)	(2.6)
Accounts payable	(67.1)	(102.1)
Accrued expenses and other liabilities	(47.3)	(40.8)
Accrued income taxes	(5)	6.7
Net cash provided by operating activities	21.8	75.1
Investing activities
Additions to property, plant and equipment	(11.8)	(21.9)
Proceeds from the disposition of assets	0	0.1
Payments to Acquire Businesses, Net of Cash Acquired	0.6	(42.1)
Other assets acquired	0	(5.2)
Net cash used by investing activities	(11.2)	(69.1)
Financing activities
Proceeds from long-term borrowings	231.5	325.9
Repayments of long-term debt	(146.4)	(272)
Proceeds/repayments of notes payable, net	2.5	(8.6)
Payments for debt issuance costs	(1.6)	(3.3)
Dividends paid	(18.4)	(18.1)
Repurchases of common stock	(18.9)	(56.8)
Payments related to tax withholding for stock-based compensation	(1.8)	(4.3)
Proceeds from the exercise of stock options	1.7	3.1
Net cash provided (used) by financing activities	48.6	(34.1)
Effect of foreign exchange rate changes on cash and cash equivalents	(1.2)	(1.2)
Net increase (decrease) in cash and cash equivalents	58	(29.3)
Cash and cash equivalents
Beginning of the period	27.8	67
End of the period	85.8	37.7
Cash paid during the year for:
Interest	21.4	27.6
Income taxes	$ 20.1	$ 38.6

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, 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 (Loss) on derivative financial instruments, net of tax	(1.1)			(1.1)
Translation impact, net of tax	(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	(6.2)					(6.2)
Other	0		(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	102,748,700	106,249,322			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	102,466,571	106,426,180			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	63.3
Gain (Loss) on derivative financial instruments, net of tax	(0.9)
Pension and post-retirement adjustment, net of tax	6.6
Balance at end of period at Sep. 30, 2019	$ 766.9	$ 1	1,893.8	(478.4)	$ (38.2)	(611.3)
Balance at start of period (in shares) at Dec. 31, 2018	102,748,700	106,249,322			3,500,622
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases	(7,000,000)
Balance at end of period (in shares) at Sep. 30, 2019	97,187,147	101,154,592			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 (Loss) on derivative financial instruments, net of tax	(1.2)			(1.2)
Translation impact, net of tax	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	3.4		3.6			(0.2)
Common stock issued, net of shares withheld for employee taxes	0.2		0.2
Dividends declared	(6)					(6)
Other	(0.1)	(0.1)	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	102,466,571	106,426,180			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	(3,443,904)	(3,443,904)
Balance at end of period (in shares) at Jun. 30, 2019	99,059,011	103,026,456			3,967,445
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 28					28
Gain (Loss) on derivative financial instruments, net of tax	1.4			1.4
Translation impact, net of tax	(25.1)			(25.1)
Pension and post-retirement adjustment, net of tax	4.2			4.2
Common stock repurchases	(17.7)	$ (0.1)	(17.6)
Stock-based compensation	0.9		1			(0.1)
Common stock issued, net of shares withheld for employee taxes	2.9		2.9
Dividends declared	(5.9)					(5.9)
Other	0.2	0.1				0.1
Balance at end of period at Sep. 30, 2019	$ 766.9	$ 1	1,893.8	(478.4)	$ (38.2)	(611.3)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	386,781	386,781
Common stock repurchases	(2,258,645)	(2,258,645)
Balance at end of period (in shares) at Sep. 30, 2019	97,187,147	101,154,592			3,967,445
Balance at start of period at Dec. 31, 2019	$ 773.7	$ 1	1,890.8	(505.7)	$ (38.2)	(574.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	8					8
Gain (Loss) on derivative financial instruments, net of tax	2.4			2.4
Translation impact, net of tax	(49.7)			(49.7)
Pension and post-retirement adjustment, net of tax	7.9			7.9
Common stock repurchases	(18.9)		(18.9)
Stock-based compensation	0.9		0.9
Common stock issued, net of shares withheld for employee taxes	(0.2)		1.5		(1.7)
Dividends declared	(6.2)					(6.2)
Balance at end of period at Mar. 31, 2020	$ 717.9	$ 1	1,874.3	(545.1)	$ (39.9)	(572.4)
Balance at start of period (in shares) at Dec. 31, 2019	96,445,488	100,412,933			3,967,445
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	692,421	898,664			206,243
Common stock repurchases	(2,690,292)	(2,690,292)
Balance at end of period (in shares) at Mar. 31, 2020	94,447,617	98,621,305			4,173,688
Balance at start of period at Dec. 31, 2019	$ 773.7	$ 1	1,890.8	(505.7)	$ (38.2)	(574.2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	32.2
Gain (Loss) on derivative financial instruments, net of tax	(0.6)
Pension and post-retirement adjustment, net of tax	5.8
Balance at end of period at Sep. 30, 2020	$ 725.2	$ 1	1,878.9	(554.2)	$ (39.9)	(560.6)
Balance at start of period (in shares) at Dec. 31, 2019	96,445,488	100,412,933			3,967,445
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock repurchases	(2,700,000)
Balance at end of period (in shares) at Sep. 30, 2020	94,496,837	98,683,727			4,186,890
Balance at start of period at Mar. 31, 2020	$ 717.9	$ 1	1,874.3	(545.1)	$ (39.9)	(572.4)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5.4					5.4
Gain (Loss) on derivative financial instruments, net of tax	(2.4)			(2.4)
Translation impact, net of tax	(7.6)			(7.6)
Pension and post-retirement adjustment, net of tax	1.9			1.9
Stock-based compensation	2.5		2.6			(0.1)
Dividends declared	(6.1)					(6.1)
Balance at end of period at Jun. 30, 2020	$ 711.6	$ 1	1,876.9	(553.2)	$ (39.9)	(573.2)
Balance at start of period (in shares) at Mar. 31, 2020	94,447,617	98,621,305			4,173,688
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	14,530	26,957			12,427
Balance at end of period (in shares) at Jun. 30, 2020	94,462,147	98,648,262			4,186,115
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 18.8					18.8
Gain (Loss) on derivative financial instruments, net of tax	(0.6)			(0.6)
Translation impact, net of tax	3.6			3.6
Pension and post-retirement adjustment, net of tax	(4)			(4)
Stock-based compensation	1.8		1.9			(0.1)
Common stock issued, net of shares withheld for employee taxes	0.1		0.1
Dividends declared	(6.1)					(6.1)
Balance at end of period at Sep. 30, 2020	$ 725.2	$ 1	$ 1,878.9	$ (554.2)	$ (39.9)	$ (560.6)
Increase (Decrease) In Capital Stock [Roll Forward]
Common stock issued, net of shares withheld for employee taxes	34,690	35,465			775
Common stock repurchases	0
Balance at end of period (in shares) at Sep. 30, 2020	94,496,837	98,683,727			4,186,890

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Common stock, dividends per share, declared	$ 0.065	$ 0.065	$ 0.065	$ 0.06	$ 0.06	$ 0.06

Basis Of Presentation

Basis Of Presentation	9 Months Ended
	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis Of Presentation	1. Basis of Presentation As used in this Quarterly Report on Form 10-Q for the quarter ended September 30, 2020, 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, 2019. The Condensed Consolidated Balance Sheet as of September 30, 2020, the related Consolidated Statements of Income, the Consolidated Statements of Comprehensive Income (Loss), and the Consolidated Statement of Stockholders' Equity for the three and nine months ended September 30, 2020 and 2019 and Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2020 and 2019 are unaudited. The December 31, 2019 Condensed Consolidated Balance Sheet data was derived from audited financial statements, but does not include all annual disclosures required by GAAP. The above referenced financial statements included herein were prepared by management and reflect all adjustments (consisting solely of normal recurring items unless otherwise noted) which are, in the opinion of management, necessary for the fair presentation of results of operations and cash flows for the interim periods ended September 30, 2020 and 2019, and the financial position of the Company as of September 30, 2020. Interim results may not be indicative of results for a full year. Effective August 1, 2019, we completed the acquisition (the "Foroni Acquisition") of Indústria Gráfica Foroni Ltda. ("Foroni"), a leading provider of Foroni ® branded notebooks and paper-based school and office products in Brazil. The purchase price was $41.5 million inclusive of working capital adjustments. The Foroni Acquisition advanced our strategy to expand in faster growing geographies and product categories, add consumer-centric brands and diversify our customer base. The results of Foroni are included in the ACCO Brands International segment effective August 1, 2019. See "Note 3. Acquisitions" for details on the Foroni Acquisition. The preparation of financial statements in conformity with GAAP requires management to make certain estimates and assumptions that affect the reported assets and liabilities at the date of the financial statements and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2020
Accounting Standards Update and Change in Accounting Principle [Abstract]
Recent Accounting Pronouncements	2. Recent Accounting Pronouncements and Adopted Accounting Standards Recent Accounting Pronouncements In December 2019, the Financial Accounting Standards Board ("FASB") issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which removes certain exceptions for investments, intraperiod allocations and interim calculations, and adds guidance to reduce complexity in accounting for income taxes. ASU 2019-12 is effective for annual periods, and interim periods within those years, beginning after December 15, 2020. The Company is currently evaluating the effects the standard will have on its consolidated financial statements. There are no other recently issued accounting standards that are expected to have an impact on the Company’s financial condition, results of operations or cash flow. Recently Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, an accounting standard that requires companies to utilize an impairment model (current expected credit loss, or "CECL") for most financial assets measured at amortized cost and certain other financial instruments, which include, but are not limited to, trade and other receivables. This accounting standard replaced the incurred loss model with a model that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to estimate those losses. Effective January 1, 2020, the Company adopted this standard. The adoption of this standard did not have a material impact on our condensed consolidated financial statements. There were no other accounting standards that were adopted in the first nine months of 2020 that had a material effect on the Company’s financial condition, results of operations or cash flow.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2020
Business Combinations [Abstract]
Acquisitions	3. Acquisitions Acquisition of Foroni Effective August 1, 2019, we completed the acquisition of Foroni, a leading provider of Foroni ® branded notebooks and paper-based school and office products in Brazil. The Foroni Acquisition advanced our strategy to expand in faster growing geographies and product categories, add consumer-centric brands and diversify our customer base. The results of Foroni are included in the ACCO Brands International segment effective August 1, 2019. The purchase price was R$157.2 million (US$41.5 million based on July 31, 2019, exchange rates) inclusive of working capital adjustments. We also assumed $7.6 million in debt. A portion of the purchase price (R$25.0 million or US$6.6 million based on July 31, 2019 exchange rates) is being held in an escrow account for a period of up to 6 years after closing in the event of any claims against the sellers under the quota purchase agreement. The Company may also make claims against the sellers directly, subject to limitations in the quota purchase agreement, if the escrow is depleted. The Foroni Acquisition and related expenses were funded by cash on hand. For accounting purposes, the Company was the acquiring enterprise. The Foroni Acquisition is being accounted for as a purchase business combination and Foroni's results are included in the Company’s condensed consolidated financial statements as of August 1, 2019 . The additional net sales from Foroni for the one and seven months ended July 31, 2020 were $1.0 million and $16.7 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, which was finalized in the third quarter of 2020: (in millions) At August 1, 2019 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 41.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 13.9 Deferred tax liabilities 5.4 Debt 7.6 Lease liabilities 5.3 Other non-current liabilities 1.5 Fair value of liabilities assumed $ 33.7 Less fair value of assets acquired: Cash acquired — Accounts receivable 17.5 Inventory 12.5 Property and equipment 8.8 Identifiable intangibles 11.1 Deferred tax assets 2.7 Right of use asset, leases 5.3 Other assets 3.6 Fair value of assets acquired $ 61.5 Goodwill $ 13.7 During the year ended December 31, 2019, transaction costs related to the Foroni Acquisition were $1.5 million, and for the nine months ended September 30, 2020, they were $0.2 million. These costs were reported as selling, general and administrative ("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	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Long-Term Debt And Short-Term Borrowings	4.25 to 1.00 2.75% 0.500% ≤ 4.25 to 1.00 and > 4.00 to 1.00 2.50% 0.500% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 0.375% ≤ 3.50 to 1.00 and > 3.25 to 1.00 2.00% 0.375% ≤ 3.25 to 1.00 and > 3.00 to 1.00 1.75% 0.300% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.250% ≤ 2.00 to 1.00 1.25% 0.200% Per the terms of the Third Amendment, pricing will be locked at LIBOR plus 2.00% until the Company publishes its financial results for the fiscal quarter ended June 30, 2020; • Reduce the Company’s capacity to incur certain other indebtedness, and impose additional limitations on certain restricted payments (other than dividends) and permitted acquisitions; and • Require that the Company pay down any amounts on the Revolving Facility when cash and cash equivalents of the loan parties exceed $100.0 million. As of September 30, 2020, there were $123.7 million in borrowings outstanding under the Revolving Facility. The remaining amount available for borrowings was $465.5 million (allowing for $10.8 million of letters of credit outstanding on that date). As of and for the periods ended September 30, 2020 and December 31, 2019, the Company was in compliance with all applicable loan covenants." id="sjs-B4">4. Long-term Debt and Short-term Borrowings Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2020 and December 31, 2019: (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.00% at September 30, 2020 and 1.50% at December 31, 2019) $ 278.2 $ 275.9 USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.00% at September 30, 2020 and 3.44% at December 31, 2019) 93.8 97.5 Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.14% at September 30, 2020 and 2.45% at December 31, 2019) 40.8 41.6 U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.18% at September 30, 2020 and 3.26% at December 31, 2019) 100.2 8.2 Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 2.13% at September 30, 2020 and 2.44% at December 31, 2019) 23.5 14.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 375.0 Other borrowings 5.8 3.8 Total debt 917.3 816.0 Less: Current portion 35.8 33.2 Debt issuance costs, unamortized 5.2 5.6 Long-term debt, net $ 876.3 $ 777.2 The Company entered into a Third Amended and Restated Credit Agreement (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 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 2.50:1.00 to 3.25:1.00; • 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. On May 1, 2020, the Company entered into a Third Amendment (the "Third Amendment") to its Credit Agreement, among the Company, certain subsidiaries of the Company, Bank of America, N.A., as administrative agent, and the other lenders party thereto. Pursuant to the Third Amendment, the Credit Agreement was amended to, among other things: • increase the maximum consolidated leverage ratio from 3.75:1.00 to 4.75:1.00, stepping back down to 3.75:1.00 for the first fiscal quarter ending after June 30, 2021; • amend the pricing based on the Company’s consolidated leverage ratio, with a scaled increase in fees as follows, effective May 1, 2020: Leverage Ratio Applicable Rate Undrawn Fee > 4.25 to 1.00 2.75% 0.500% ≤ 4.25 to 1.00 and > 4.00 to 1.00 2.50% 0.500% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 0.375% ≤ 3.50 to 1.00 and > 3.25 to 1.00 2.00% 0.375% ≤ 3.25 to 1.00 and > 3.00 to 1.00 1.75% 0.300% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.250% ≤ 2.00 to 1.00 1.25% 0.200% Per the terms of the Third Amendment, pricing will be locked at LIBOR plus 2.00% until the Company publishes its financial results for the fiscal quarter ended June 30, 2020; • Reduce the Company’s capacity to incur certain other indebtedness, and impose additional limitations on certain restricted payments (other than dividends) and permitted acquisitions; and • Require that the Company pay down any amounts on the Revolving Facility when cash and cash equivalents of the loan parties exceed $100.0 million. As of September 30, 2020, there were $123.7 million in borrowings outstanding under the Revolving Facility. The remaining amount available for borrowings was $465.5 million (allowing for $10.8 million of letters of credit outstanding on that date). As of and for the periods ended September 30, 2020 and December 31, 2019, the Company was in compliance with all applicable loan covenants.

Leases

Leases	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Leases	5. Leases The Company leases its corporate headquarters, various other facilities for distribution, manufacturing, and offices, as well as 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 terms of more than one month and 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 incremental borrowing rate is dependent upon the duration of the lease and has been segmented into three groups of time. All leases within the same region and the same group of time share the same incremental borrowing rate. The Company has lease agreements with lease and non-lease components, which are combined for accounting purposes for all classes of assets except information technology equipment. The components of lease expense were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Operating lease cost $ 6.7 $ 7.3 $ 21.0 $ 21.7 Sublease income (0.2) (0.5) (0.9) (1.3) Total lease cost $ 6.5 $ 6.8 $ 20.1 $ 20.4 Other information related to leases was as follows: Nine Months Ended September 30, (in millions, except lease term and discount rate) 2020 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 21.5 $ 22.4 Right-of-use assets obtained in exchange for lease obligations: Operating leases 3.3 25.6 As of September 30, 2020 Weighted average remaining lease term: Operating leases 6.7 years Weighted average discount rate: Operating leases 5.3 % Future minimum lease payments, net of sub-lease income, for all non-cancelable leases as of September 30, 2020, were as follows: (in millions) 2020 $ 6.1 2021 23.8 2022 19.3 2023 14.7 2024 12.6 2025 9.4 Thereafter 31.6 Total minimum lease payments 117.5 Less imputed interest 21.1 Future minimum payments for leases, net of sublease rental income and imputed interest $ 96.4

Pension And Other Retiree Benef

Pension And Other Retiree Benefits	9 Months Ended
	Sep. 30, 2020
Retirement Benefits [Abstract]
Pension And Other Retiree Benefits	6. Pension and Other Retiree Benefits The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2020 2019 2020 2019 2020 2019 Service cost $ 0.4 $ 0.3 $ 0.4 $ 0.3 $ — $ — Interest cost 1.5 1.8 2.4 3.3 — 0.1 Expected return on plan assets (2.8) (2.9) (4.7) (5.1) — — Amortization of net loss (gain) 0.8 0.6 1.3 0.9 (0.1) (0.1) Amortization of prior service cost 0.1 0.1 0.1 0.1 — — Net periodic benefit income (1) $ — $ (0.1) $ (0.5) $ (0.5) $ (0.1) $ — Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2020 2019 2020 2019 2020 2019 Service cost $ 1.2 $ 1.0 $ 1.1 $ 0.9 $ — $ — Interest cost 4.4 5.5 7.2 10.1 0.1 0.2 Expected return on plan assets (8.5) (8.7) (13.8) (15.4) — — Amortization of net loss (gain) 2.4 1.6 3.7 2.6 (0.4) (0.3) Amortization of prior service cost 0.3 0.3 0.2 0.1 — — Net periodic benefit income (1) $ (0.2) $ (0.3) $ (1.6) $ (1.7) $ (0.3) $ (0.1) (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 $19.4 million to our defined benefit plans in 2020. For the nine months ended September 30, 2020, we have contributed $13.4 million to these plans.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	7. Stock-Based Compensation The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Stock option compensation expense $ 0.5 $ 0.7 $ 2.1 $ 2.0 RSU compensation expense 1.3 1.2 4.3 4.1 PSU compensation expense — (1.0) (1.2) 0.2 Total stock-based compensation expense $ 1.8 $ 0.9 $ 5.2 $ 6.3 We generally recognize compensation expense for stock-based awards ratably over the vesting period. Stock-based compensation expense for each of the nine months ended September 30, 2020 and 2019 includes $1.0 million of expense related to stock awards granted to eligible non-employee directors, which were fully vested on the grant date. During the third quarter of 2020, the Compensation Committee of the Company's Board of Directors approved stock compensation grants which consisted of 34,359 stock options, 10,311 RSUs and 20,618 PSUs. The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2020: September 30, 2020 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $4.1 1.9 RSUs $6.9 1.9 PSUs $0.6 2.3

Inventories

Inventories	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Inventories	8. Inventories The components of inventories were as follows: (in millions) September 30, December 31, Raw materials $ 42.8 $ 44.4 Work in process 3.8 3.5 Finished goods 253.9 235.4 Total inventories $ 300.5 $ 283.3

Goodwill And Identifiable Intan

Goodwill And Identifiable Intangibles	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill And Identifiable Intangibles	9. Goodwill and Identifiable Intangible Assets Goodwill We test goodwill for impairment at least annually, during the second quarter, and on an interim basis if an event or circumstance indicates that there is a triggering event that would make it more likely than not that an impairment loss had been incurred. During the second quarter ended June 30, 2020, we performed a qualitative assessment of impairment for goodwill for each of our three reporting units. We considered events and circumstances that may affect the fair value of each reporting unit to determine whether it is necessary to perform the quantitative impairment test. We focused on events or circumstances that could affect the significant inputs, including, but not limited to, financial performance, such as negative or declining cash flows, a decline in actual or planned revenue or earnings compared with actual and projected results of relevant prior periods, competitive, economic, industry and market considerations, and other factors that have or could impact each of our reporting units. If we determine that it is more likely than not that the goodwill is impaired, then we would perform a quantitative impairment test. The results of our qualitative assessment performed during the second quarter ended June 30, 2020, was that there were no triggering events that would make it more likely than not that an impairment loss to our goodwill has been incurred for any of our three reporting units. Changes in the net carrying amount of goodwill by segment were as follows: (in millions) ACCO ACCO ACCO Total Balance at December 31, 2019 $ 375.6 $ 165.7 $ 177.3 $ 718.6 Acquisitions — — 3.9 3.9 Foreign currency translation — 5.2 (4.3) 0.9 Balance at September 30, 2020 $ 375.6 $ 170.9 $ 176.9 $ 723.4 The goodwill balance is net of $215.1 million of accumulated impairment losses, which occurred prior to December 31, 2016. Identifiable Intangible Assets Foroni Acquisition The valuation of identifiable intangible assets of $11.1 million acquired in the Foroni Acquisition includes an amortizable trade name, "Foroni ® ," which has been recorded at its estimated fair value. 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 Foroni ® trade name is expected to be amortized over 23 years on a straight-line basis. The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2020 and December 31, 2019, was as follows: September 30, 2020 December 31, 2019 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 458.5 $ (44.5) (1) $ 414.0 $ 467.3 $ (44.5) (1) $ 422.8 Amortizable intangible assets: Trade names 315.2 (93.3) 221.9 316.7 (83.7) 233.0 Customer and contractual relationships 245.2 (158.3) 86.9 241.0 (142.3) 98.7 Patents 5.8 (1.8) 4.0 5.5 (1.4) 4.1 Subtotal 566.2 (253.4) 312.8 563.2 (227.4) 335.8 Total identifiable intangibles $ 1,024.7 $ (297.9) $ 726.8 $ 1,030.5 $ (271.9) $ 758.6 (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 $7.9 million and $8.6 million for the three months ended September 30, 2020 and 2019, respectively, and $24.1 million and $26.8 million for the nine months ended September 30, 2020 and 2019, respectively. Estimated amortization expense for amortizable intangible assets as of September 30, 2020, for the current year and the next five years is as follows: (in millions) 2020 2021 2022 2023 2024 2025 Estimated amortization expense (2) $ 32.0 $ 28.4 $ 24.9 $ 22.6 $ 21.0 $ 19.4 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events. We test indefinite-lived intangibles for impairment at least annually and on an interim basis if an event or circumstance indicates that it is more likely than not that an impairment loss has been incurred. We performed this annual assessment, on a qualitative basis, as allowed by GAAP, for our indefinite-lived trade names in the second quarter of 2020 and concluded that no impairment existed. COVID-19 Impact We continue to monitor the significant global impact and uncertainty as a result of COVID-19 to assess the outlook for demand for our products and the effect on our business and our overall financial performance. This includes our risk of impairment of our goodwill and indefinite-lived intangible assets. Although the full impact of COVID-19 on demand remains uncertain, with impact varying significantly by geographic region, we remain committed to taking the actions necessary to protect our long-term financial performance expectations and position the Company for long-term growth. We expect the macroeconomic environment will recover in the medium to long-term. As a result of our analysis, and consideration of events and circumstances, we concluded based on the previously conducted annual assessment, on a qualitative basis, no impairment of our goodwill or indefinite-lived intangible assets was triggered as of June 30, 2020. The implied fair values of all three of our reporting units, more likely than not, exceed their carrying values at September 30, 2020. In addition, we have not identified a triggering event that would cause us to perform a quantitative goodwill impairment analysis. In management’s opinion, the goodwill balance for our ACCO Brands International reporting unit could be at risk for impairment if operating performance does not recover as expected from the current impacts of COVID-19, if we experience negative changes to the long-term outlook for the business, or changes in factors and assumptions which impact the fair value of our reporting units such as low or declining revenue growth rates, depressed operating margins or adverse changes to the discount rates impacting this report unit.

Restructuring

Restructuring	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Restructuring	10. Restructuring The Company recorded $7.3 million and $4.8 million of restructuring expense for the nine months ended September 30, 2020 and 2019, respectively, and recorded $0.5 million and $2.1 million of restructuring expense for the three months ended September 30, 2020 and 2019, respectively. Restructuring charges in 2020 were primarily related to severance costs in North America. Additional severance charges were also taken in Mexico, Brazil, EMEA and Australia. The restructuring expenses in 2019 were 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 nine months ended September 30, 2020, was as follows: (in millions) Balance at December 31, 2019 Provision Cash Non-cash Balance at September 30, 2020 Employee termination costs (1) $ 10.7 $ 6.7 $ (8.4) $ (0.1) $ 8.9 Termination of lease agreements (2) 0.6 0.1 (0.5) — 0.2 Other (3) 0.5 0.5 (0.5) (0.4) 0.1 Total restructuring liability $ 11.8 $ 7.3 $ (9.4) $ (0.5) $ 9.2 (1) We expect the remaining $8.9 million employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $0.2 million lease termination costs to be substantially paid in the next three months. (3) We expect the remaining $0.1 million of other costs to be substantially paid in the next three months. The summary of the activity in the restructuring liability for the nine months ended September 30, 2019, was as follows: (in millions) Balance at December 31, 2018 Provision Cash Non-cash Balance at September 30, 2019 Employee termination costs $ 7.9 $ 4.1 $ (7.2) $ (0.2) $ 4.6 Termination of lease agreements 1.8 0.1 (1.6) — 0.3 Other — 0.6 (0.1) — 0.5 Total restructuring liability $ 9.7 $ 4.8 $ (8.9) $ (0.2) $ 5.4

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes For the three months ended September 30, 2020, we recorded an income tax expense of $6.8 million on income before taxes of $25.6 million, for an effective rate of 26.6 percent . The decrease in the effective rate versus the three months ended September 30, 2019 was primarily driven by an accrual made in the prior year of $1.6 million of Brazilian income taxes on a contingent gain. For the three months ended September 30, 2019, we recorded an income tax expense of $12.2 million on income before taxes of $40.2 million , for an effective rate of 30.3 percent . For the nine months ended September 30, 2020, we recorded an income tax expense of $13.7 million on income before taxes of $45.9 million, for an effective rate of 29.8 percent. The decrease in the effective rate versus the nine months ended September 30, 2019 was primarily due to an increase in reserves for uncertain tax positions in the prior year, Brazilian income taxes accrued on a contingent gain and a decrease in non-deductible interest in the current year. For the nine months ended September 30, 2019, we recorded an income tax expense of $38.1 million on income before taxes of $101.4 million, for an effective rate of 37.6 percent. The high effective tax rate for the period was 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 accrual of $1.6 million of Brazilian income taxes on a contingent gain, and the recording of deferred state taxes on unremitted non-U.S. earnings in the amount of $0.8 million and other reserves related to various tax contingencies. The U.S. federal statute of limitations remains open for the years 2016 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 (2016 forward), Brazil (2015 forward), Canada (2016 forward), Germany (2015 forward), Sweden (2015 forward) and the U.K. (2018 forward). We are currently under examination in certain foreign jurisdictions. Final Section 951A Tax Regulations On July 20, 2020, the U.S. Department of the Treasury and the Internal Revenue Service issued final section 951A regulations ("Final Regulations") on an election to exclude high-tax global intangible low-taxed income ("GILTI") from a U.S. shareholder’s gross income. As of the end of the third quarter, we are not expecting that application of the Final Regulations will have a material impact on the Company’s effective tax rate. 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 Brazil Tax Assessments. The final administrative appeal of the Second Assessment was decided against the Company in 2017. In 2018, we decided to appeal this decision to the judicial level. In the event we do not prevail at the judicial level, we will be required to pay an additional penalty 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. In connection with the judicial challenge, we were required to provide security to guarantee payment of the Second Assessment should we not prevail. In the third quarter of 2020, the final administrative appeal of the First Assessment was decided against the Company. We have decided to appeal this decision to the judicial level. We recorded an additional expense in the quarter of $1.2 million representing additional attorneys' costs and fees, which we will be required to pay if we do not prevail at the judicial level. We believe we have meritorious defenses and intend to vigorously contest both of the Brazil Tax 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 percent, which is the standard penalty. While there is a possibility that a penalty of 150 percent 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 percent penalty is not more likely than not as of September 30, 2020. 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 and 2012 expired in January 2018 and January 2019, respectively. Since we did not receive an assessments for either of these periods, we reversed the amounts previously accrued, including $5.6 million related to 2011, which was reversed in the first quarter of 2018. During the three months ended September 30, 2020 and 2019, we accrued additional interest as a charge to income tax expense of $0.1 million and $0.3 million , respectively, and for the nine months ended September 30, 2020 and 2019, we accrued additional interest as a charge to current income tax expense of $0.3 million and $0.9 million, respectively. At current exchange rates, our accrual through September 30, 2020, including tax, penalties and interest is $26.1 million (reported in "Other non-current liabilities").

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Share	12. Earnings per Share Total outstanding shares as of September 30, 2020 and 2019, were 94.5 million and 97.2 million, respectively. Under our stock repurchase program, for the three months ended September 30, 2020 no shares were repurchased and for the nine months ended September 30, 2020 we repurchased and retired 2.7 million shares. Under our stock repurchase program, for the three and nine months ended September 30, 2019, we repurchased and retired 2.3 million and 7.0 million shares, respectively. For the nine months ended September 30, 2020 and 2019, we acquired 0.2 million and 0.5 million shares, respectively, related to tax withholding for share-based compensation. The calculation of basic earnings per share of common stock is based on the weighted-average number of shares of common stock outstanding in the year, or period, over which they were outstanding. Our calculation of diluted earnings per share of common stock assumes that any shares of common stock outstanding were increased by shares that would be issued upon exercise of those stock awards for which the average market price for the period exceeds the exercise price less the shares that could have been purchased by the Company with the related proceeds, including compensation expense measured but not yet recognized. Our weighted-average shares outstanding for the three and nine months ended September 30, 2020 and 2019 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Weighted-average number of shares of common stock outstanding - basic 94.5 97.6 95.0 100.4 Stock options — 0.4 0.1 0.4 Restricted stock units 1.1 0.9 1.1 1.1 Weighted-average shares and assumed conversions - diluted 95.6 98.9 96.2 101.9

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
	Sep. 30, 2020
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 against the U.S. dollar include the 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), Brazil, Australia, Canada, 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 September 30, 2020 and December 31, 2019, we had cash flow foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $108.4 million and $96.7 million, respectively, which were designated as hedges. Forward currency contracts used to hedge foreign denominated intercompany loans are not designated as hedging instruments. Gains and losses on these derivative instruments are recognized within "Other expense (income), net" in the "Consolidated Statements of Income" and are largely offset by the change in the current translated value of the hedged item. The periods of the forward foreign exchange contracts correspond to the periods of the hedged transactions, and do not extend beyond May 2024. As of September 30, 2020 and December 31, 2019, we had foreign exchange contracts outstanding with a U.S. dollar equivalent notional value of $171.0 million and $182.6 million, respectively, which were not designated as hedges. The following table summarizes the fair value of our derivative financial instruments as of September 30, 2020 and December 31, 2019: Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet September 30, 2020 December 31, Balance Sheet September 30, 2020 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 1.0 $ 0.4 Other current liabilities $ 2.1 $ 0.9 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 1.3 7.6 Other current liabilities 1.1 8.6 Foreign exchange contracts Other non-current assets 19.6 — Other non-current liabilities 19.6 — Total derivatives $ 21.9 $ 8.0 $ 22.8 $ 9.5 The following tables summarize the pre-tax effect of our derivative financial instruments on the condensed consolidated financial statements for the three and nine months ended September 30, 2020 and 2019: The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions) 2020 2019 2020 2019 Cash flow hedges: Foreign exchange contracts $ (2.1) $ 2.7 Cost of products sold $ 1.3 $ (0.7) 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 Nine Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Cash flow hedges: Foreign exchange contracts $ 0.3 $ 2.3 Cost of products sold $ (1.2) $ (3.6) 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 September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Foreign exchange contracts Other expense (income), net $ 2.8 $ (0.2) $ (2.4) $ (0.7)

Fair Value Of Financial Instrum

Fair Value Of Financial Instruments	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Of Financial Instruments	14. Fair Value of Financial Instruments In establishing a fair value, there is a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The basis of the fair value measurement is categorized in three levels, in order of priority, as described below: Level 1 Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 Unadjusted quoted prices in active markets for similar assets or liabilities, or Unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or Inputs other than quoted prices that are observable for the asset or liability Level 3 Unobservable inputs for the asset or liability We utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. We have determined that our financial assets and liabilities described in "Note 13. Derivative Financial Instruments" are Level 2 in the fair value hierarchy. The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2020 and December 31, 2019: (in millions) September 30, December 31, Assets: Forward currency contracts $ 21.9 $ 8.0 Liabilities: Forward currency contracts $ 22.8 $ 9.5 Our forward currency contracts are included in "Other current assets," "Other current liabilities," "Other non-current assets," 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 $917.3 million and $816.0 million and the estimated fair value of total debt was $926.7 million and $831.4 million at September 30, 2020 and December 31, 2019, respectively. The fair values are determined from quoted market prices, where available, and from investment bankers using current interest rates considering credit ratings and the remaining time to maturity.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	15. Accumulated Other Comprehensive Income (Loss) AOCI is defined as net income (loss) and other changes in stockholders’ equity from transactions and other events from sources other than stockholders. The components of, and changes in, AOCI were as follows: (in millions) Derivative Financial Instruments Foreign Currency Adjustments Unrecognized Pension and Other Post-retirement Benefit Costs Accumulated Other Comprehensive Income (Loss) Balance at December 31, 2019 $ (0.2) $ (299.5) $ (206.0) $ (505.7) Other comprehensive income (loss) before reclassifications, net of tax 0.3 (53.7) 0.9 (52.5) Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (0.9) — 4.9 4.0 Balance at September 30, 2020 $ (0.8) $ (353.2) $ (200.2) $ (554.2) The reclassifications out of AOCI for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (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 (Loss) Components Gain (loss) on cash flow hedges: Foreign exchange contracts $ (1.3) $ 0.7 $ 1.2 $ 3.6 Cost of products sold Tax expense 0.5 (0.4) (0.3) (1.3) Income tax expense Net of tax $ (0.8) $ 0.3 $ 0.9 $ 2.3 Defined benefit plan items: Amortization of actuarial loss $ (2.0) $ (1.4) $ (5.7) $ (3.9) (1) Amortization of prior service cost (0.2) (0.2) (0.5) (0.4) (1) Total before tax (2.2) (1.6) (6.2) (4.3) Tax benefit 0.6 0.5 1.3 0.9 Income tax expense Net of tax $ (1.6) $ (1.1) $ (4.9) $ (3.4) Total reclassifications for the period, net of tax $ (2.4) $ (0.8) $ (4.0) $ (1.1) (1) These AOCI 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	9 Months Ended
	Sep. 30, 2020
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 receive in exchange for those goods or services. Taxes we collect concurrent with revenue producing activities are excluded from revenue. Incidental items incurred that are immaterial in the context of the contract are expensed. 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, 2019, there was $5.5 million of unearned revenue associated with outstanding EMAs, primarily reported in "Other current liabilities." During the three and nine months ended September 30, 2020, $0.7 million and $4.8 million of the unearned revenue was earned and recognized, respectively. As of September 30, 2020, the amount of unearned revenue from EMAs was $3.3 million. We expect to earn and recognize approximately $2.6 million of the unearned amount in the next 12 months and $0.7 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 nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 United States $ 203.5 $ 235.8 $ 562.5 $ 646.4 Canada 35.0 36.6 75.5 94.3 ACCO Brands North America 238.5 272.4 638.0 740.7 ACCO Brands EMEA (2) 136.4 133.1 352.2 407.9 Australia/N.Z. 31.7 37.1 83.6 100.7 Latin America 27.5 52.1 90.8 134.8 Asia-Pacific 10.0 11.0 30.5 34.2 ACCO Brands International 69.2 100.2 204.9 269.7 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3 (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 September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Product and services transferred at a point in time $ 431.1 $ 489.8 $ 1,150.3 $ 1,370.4 Product and services transferred over time 13.0 15.9 44.8 47.9 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3

Information On Business Segment

Information On Business Segments	9 Months Ended
	Sep. 30, 2020
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 Primary Brands Primary Products ACCO Brands North America United States and Canada Five Star ® , Quartet ® , AT-A-GLANCE ® , GBC ® , Swingline ® , Kensington ® , Mead ® , and Hilroy ® School notebooks, planners, dry erase boards, storage and organization products (3-ring binders), stapling, punching, laminating, binding products, and computer accessories ACCO Brands EMEA Europe, Middle East and Africa Leitz ® , Rapid ® , Esselte ® , Kensington ® , Rexel ® GBC ® , NOBO ® , and Derwent ® Storage and organization products (lever-arch binders, sheet protectors, indexes), stapling, punching, laminating, shredding, do-it-yourself tools, dry erase boards, writing instruments and computer accessories ACCO Brands International Australia/N.Z., Latin America and Asia-Pacific Tilibra ® , GBC ® , Barrilito ® , Foroni ® , Marbig ® , Kensington ® , Artline ®* , Wilson Jones ® , Quartet ® , Spirax ® , and Rexel ® *Australia/N.Z. only School notebooks, planners, dry erase boards, storage and organization products (binders, sheet protectors and indexes), stapling, punching, laminating, shredding, writing instruments, janitorial supplies and computer accessories Each business segment 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 to end-user preferences in each geographic region, and where possible, leverage common engineering, design, and sourcing. Our product categories include storage and organization; stapling; punching; laminating, shredding and binding machines; dry erase boards; notebooks; calendars; computer accessories; and do-it-yourself tools, among others. Our portfolio includes both globally and regionally recognized brands. The revenue in North America and International segments includes significant sales of consumer products that have very important, seasonal selling periods related to back-to-school and calendar year-end. For North America and Mexico, back-to-school straddles the second and third quarters, and for the Southern Hemisphere it takes place in the fourth and first quarter. We expect sales of consumer products to become a greater percentage of our revenue because demand for consumer back-to-school products is growing faster than demand for most business-related and calendar products. Customers We distribute our products through a wide variety of retail and commercial channels to ensure that they 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 sites and our direct sales organization. Net sales by business segment for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 ACCO Brands North America $ 238.5 $ 272.4 $ 638.0 $ 740.7 ACCO Brands EMEA 136.4 133.1 352.2 407.9 ACCO Brands International 69.2 100.2 204.9 269.7 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3 Operating income by business segment for the three and nine months ended September 30, 2020 and 2019 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 ACCO Brands North America $ 22.9 $ 33.7 $ 67.9 $ 101.1 ACCO Brands EMEA 16.7 13.8 26.9 37.1 ACCO Brands International 3.7 10.8 5.2 20.5 Segment operating income 43.3 58.3 100.0 158.7 Corporate (9.0) (9.5) (29.8) (30.6) Operating income (1) 34.3 48.8 70.2 128.1 Interest expense 10.2 11.5 28.7 33.6 Interest income (0.2) (0.7) (0.8) (2.9) Non-operating pension income (1.4) (1.3) (4.4) (4.1) Other expense (income), net 0.1 (0.9) 0.8 0.1 Income before income tax $ 25.6 $ 40.2 $ 45.9 $ 101.4 (1) Operating income as presented in the segment table above is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; and v) less restructuring charges.

Commitments And Contingencies

Commitments And Contingencies	9 Months Ended
	Sep. 30, 2020
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. 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. Brazil Tax Credits In March 2017, the Supreme Court of Brazil ruled against the Brazilian tax authority in a leading case related to the computation of certain indirect taxes. The Supreme Court ruled that the indirect tax base should not include a value-added tax known as "ICMS." The Supreme Court decision, in principle, affects all applicable judicial proceedings in progress, and reduces future indirect taxes on our Brazilian subsidiary, Tilibra. However, the Brazilian tax authority has filed an appeal seeking clarification of certain matters, including the amount by which taxpayers would be entitled to reduce their indirect tax base (i.e. the gross ICMS collected or the net ICMS paid). The appeal also requests a modulation of the decision’s effects, which may limit its retrospective impact on taxpayers, including Tilibra. Tilibra has paid and continues to pay these indirect taxes on a tax base which includes the gross ICMS collected. It has also filed legal actions in Brazil to request reimbursement of these excess tax payments by way of future credits ("Tax Credits") and for permission to exclude the gross ICMS collected from the tax base in future periods. Tilibra’s legal actions cover various time periods and some have been finally decided in a court of law in favor of Tilibra, while others are still pending a final decision. Due to the uncertainties associated with the scope of the application of the Brazilian Supreme Court’s ruling, taking into account the Brazilian tax authority’s appeal and request for modulation, the Company has and will recognize income only for the amount of Tax Credits actually monetized, which will occur when Tilibra receives a cash flow benefit from applying the Tax Credits against various taxes payable in Brazil. The benefit of the Tax Credits realized by the Company has and will be recorded in the Consolidated Statements of Income in the line item "Other expense (income), net." Tilibra received final decisions for Tax Credits in the amount of $4.3 million, of which $3.3 million was offset against Brazilian taxes in the fourth quarter of 2019, with the balance used during the first quarter of 2020. This amount of Tax Credits assumes that only the net amount of ICMS paid can be excluded from the tax base. The total value of these Tax Credits was recorded as a gain in Tilibra’s local statutory accounts during the third quarter of 2019, resulting in Brazilian federal taxes payable of approximately $1.6 million. Final decisions in the remaining legal actions Tilibra has filed may result in additional Tax Credits that could be monetized in future periods. Further, a favorable decision in the leading case by the Brazilian Supreme Court on the methodology to compute the Tax Credits (i.e. gross ICMS collected) would result in additional Tax Credits being available to Tilibra. The amount of these additional Tax Credits may be material. Foroni, in years prior to the acquisition, also filed legal actions in Brazil to recover these excess indirect tax payments; however, all of Foroni's claims are still pending a final decision. In the event any Tax Credits are recovered on behalf of Foroni, we are required under the quota purchase agreement to remit such recovery to the former owners of Foroni on a net income tax paid basis, and therefore will not recognize any benefit in the Consolidated Statements of Income. Other Pending Litigation We are party to various lawsuits and regulatory proceedings, primarily related to alleged patent infringement, 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 other items 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.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2020
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, which was finalized in the third quarter of 2020: (in millions) At August 1, 2019 Calculation of Goodwill: Purchase price, net of working capital adjustment $ 41.5 Plus fair value of liabilities assumed: Accounts payable and accrued liabilities 13.9 Deferred tax liabilities 5.4 Debt 7.6 Lease liabilities 5.3 Other non-current liabilities 1.5 Fair value of liabilities assumed $ 33.7 Less fair value of assets acquired: Cash acquired — Accounts receivable 17.5 Inventory 12.5 Property and equipment 8.8 Identifiable intangibles 11.1 Deferred tax assets 2.7 Right of use asset, leases 5.3 Other assets 3.6 Fair value of assets acquired $ 61.5 Goodwill $ 13.7

Long-Term Debt And Short-Term_2

Long-Term Debt And Short-Term Borrowings (Tables)	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Notes Payable and Long-Term Debt	Notes payable and long-term debt, listed in order of the priority of security interests in assets of the Company, consisted of the following as of September 30, 2020 and December 31, 2019: (in millions) September 30, December 31, Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.00% at September 30, 2020 and 1.50% at December 31, 2019) $ 278.2 $ 275.9 USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.00% at September 30, 2020 and 3.44% at December 31, 2019) 93.8 97.5 Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.14% at September 30, 2020 and 2.45% at December 31, 2019) 40.8 41.6 U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.18% at September 30, 2020 and 3.26% at December 31, 2019) 100.2 8.2 Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 2.13% at September 30, 2020 and 2.44% at December 31, 2019) 23.5 14.0 Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%) 375.0 375.0 Other borrowings 5.8 3.8 Total debt 917.3 816.0 Less: Current portion 35.8 33.2 Debt issuance costs, unamortized 5.2 5.6 Long-term debt, net $ 876.3 $ 777.2
Schedule of Applicable Rate and Undrawn Fee Based on the Company's Consolidated Leverage Ratio [Table Text Block]	amend the pricing based on the Company’s consolidated leverage ratio, with a scaled increase in fees as follows, effective May 1, 2020: Leverage Ratio Applicable Rate Undrawn Fee > 4.25 to 1.00 2.75% 0.500% ≤ 4.25 to 1.00 and > 4.00 to 1.00 2.50% 0.500% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 0.375% ≤ 3.50 to 1.00 and > 3.25 to 1.00 2.00% 0.375% ≤ 3.25 to 1.00 and > 3.00 to 1.00 1.75% 0.300% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.250% ≤ 2.00 to 1.00 1.25% 0.200%

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Components of Lease Expense and Other Information	The components of lease expense were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Operating lease cost $ 6.7 $ 7.3 $ 21.0 $ 21.7 Sublease income (0.2) (0.5) (0.9) (1.3) Total lease cost $ 6.5 $ 6.8 $ 20.1 $ 20.4 Other information related to leases was as follows: Nine Months Ended September 30, (in millions, except lease term and discount rate) 2020 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 21.5 $ 22.4 Right-of-use assets obtained in exchange for lease obligations: Operating leases 3.3 25.6 As of September 30, 2020 Weighted average remaining lease term: Operating leases 6.7 years Weighted average discount rate: Operating leases 5.3 %
Future Minimum Lease Payments	Future minimum lease payments, net of sub-lease income, for all non-cancelable leases as of September 30, 2020, were as follows: (in millions) 2020 $ 6.1 2021 23.8 2022 19.3 2023 14.7 2024 12.6 2025 9.4 Thereafter 31.6 Total minimum lease payments 117.5 Less imputed interest 21.1 Future minimum payments for leases, net of sublease rental income and imputed interest $ 96.4

Pension And Other Retiree Ben_2

Pension And Other Retiree Benefits (Tables)	9 Months Ended
	Sep. 30, 2020
Retirement Benefits [Abstract]
Components of Net Periodic Benefit Cost for Pension and Post-Retirement Plans	The components of net periodic benefit (income) cost for pension and post-retirement plans for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2020 2019 2020 2019 2020 2019 Service cost $ 0.4 $ 0.3 $ 0.4 $ 0.3 $ — $ — Interest cost 1.5 1.8 2.4 3.3 — 0.1 Expected return on plan assets (2.8) (2.9) (4.7) (5.1) — — Amortization of net loss (gain) 0.8 0.6 1.3 0.9 (0.1) (0.1) Amortization of prior service cost 0.1 0.1 0.1 0.1 — — Net periodic benefit income (1) $ — $ (0.1) $ (0.5) $ (0.5) $ (0.1) $ — Nine Months Ended September 30, Pension Post-retirement U.S. International (in millions) 2020 2019 2020 2019 2020 2019 Service cost $ 1.2 $ 1.0 $ 1.1 $ 0.9 $ — $ — Interest cost 4.4 5.5 7.2 10.1 0.1 0.2 Expected return on plan assets (8.5) (8.7) (13.8) (15.4) — — Amortization of net loss (gain) 2.4 1.6 3.7 2.6 (0.4) (0.3) Amortization of prior service cost 0.3 0.3 0.2 0.1 — — Net periodic benefit income (1) $ (0.2) $ (0.3) $ (1.6) $ (1.7) $ (0.3) $ (0.1) (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 (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes our stock-based compensation expense (including stock options, restricted stock units ("RSUs") and performance stock units ("PSUs")) for the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Stock option compensation expense $ 0.5 $ 0.7 $ 2.1 $ 2.0 RSU compensation expense 1.3 1.2 4.3 4.1 PSU compensation expense — (1.0) (1.2) 0.2 Total stock-based compensation expense $ 1.8 $ 0.9 $ 5.2 $ 6.3
Schedule of Unrecognized Compensation Cost, Nonvested Awards	The following table summarizes our unrecognized compensation expense and the weighted-average period over which the expense will be recognized as of September 30, 2020: September 30, 2020 Unrecognized Weighted Average Compensation Years Expense To Be (in millions, except weighted average years) Expense Recognized Over Stock options $4.1 1.9 RSUs $6.9 1.9 PSUs $0.6 2.3

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2020
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventories were as follows: (in millions) September 30, December 31, Raw materials $ 42.8 $ 44.4 Work in process 3.8 3.5 Finished goods 253.9 235.4 Total inventories $ 300.5 $ 283.3

Goodwill And Identifiable Int_2

Goodwill And Identifiable Intangibles (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2019 $ 375.6 $ 165.7 $ 177.3 $ 718.6 Acquisitions — — 3.9 3.9 Foreign currency translation — 5.2 (4.3) 0.9 Balance at September 30, 2020 $ 375.6 $ 170.9 $ 176.9 $ 723.4
Gross Carrying Value and Accumulated Amortization by Class of Identifiable Intangible Assets	The gross carrying value and accumulated amortization by class of identifiable intangible assets as of September 30, 2020 and December 31, 2019, was as follows: September 30, 2020 December 31, 2019 (in millions) Gross Accumulated Net Gross Accumulated Net Indefinite-lived intangible assets: Trade names $ 458.5 $ (44.5) (1) $ 414.0 $ 467.3 $ (44.5) (1) $ 422.8 Amortizable intangible assets: Trade names 315.2 (93.3) 221.9 316.7 (83.7) 233.0 Customer and contractual relationships 245.2 (158.3) 86.9 241.0 (142.3) 98.7 Patents 5.8 (1.8) 4.0 5.5 (1.4) 4.1 Subtotal 566.2 (253.4) 312.8 563.2 (227.4) 335.8 Total identifiable intangibles $ 1,024.7 $ (297.9) $ 726.8 $ 1,030.5 $ (271.9) $ 758.6 (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 September 30, 2020, for the current year and the next five years is as follows: (in millions) 2020 2021 2022 2023 2024 2025 Estimated amortization expense (2) $ 32.0 $ 28.4 $ 24.9 $ 22.6 $ 21.0 $ 19.4 (2) Actual amounts of amortization expense may differ from estimated amounts due to changes in foreign currency exchange rates, additional intangible asset acquisitions, impairment of intangible assets, accelerated amortization of intangible assets and other events.

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended
	Sep. 30, 2020
Restructuring and Related Activities [Abstract]
Summary of Activity in Restructuring Accounts	The summary of the activity in the restructuring liability for the nine months ended September 30, 2020, was as follows: (in millions) Balance at December 31, 2019 Provision Cash Non-cash Balance at September 30, 2020 Employee termination costs (1) $ 10.7 $ 6.7 $ (8.4) $ (0.1) $ 8.9 Termination of lease agreements (2) 0.6 0.1 (0.5) — 0.2 Other (3) 0.5 0.5 (0.5) (0.4) 0.1 Total restructuring liability $ 11.8 $ 7.3 $ (9.4) $ (0.5) $ 9.2 (1) We expect the remaining $8.9 million employee termination costs to be substantially paid in the next twelve months. (2) We expect the remaining $0.2 million lease termination costs to be substantially paid in the next three months. (3) We expect the remaining $0.1 million of other costs to be substantially paid in the next three months. The summary of the activity in the restructuring liability for the nine months ended September 30, 2019, was as follows: (in millions) Balance at December 31, 2018 Provision Cash Non-cash Balance at September 30, 2019 Employee termination costs $ 7.9 $ 4.1 $ (7.2) $ (0.2) $ 4.6 Termination of lease agreements 1.8 0.1 (1.6) — 0.3 Other — 0.6 (0.1) — 0.5 Total restructuring liability $ 9.7 $ 4.8 $ (8.9) $ (0.2) $ 5.4

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares	Our weighted-average shares outstanding for the three and nine months ended September 30, 2020 and 2019 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Weighted-average number of shares of common stock outstanding - basic 94.5 97.6 95.0 100.4 Stock options — 0.4 0.1 0.4 Restricted stock units 1.1 0.9 1.1 1.1 Weighted-average shares and assumed conversions - diluted 95.6 98.9 96.2 101.9

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table summarizes the fair value of our derivative financial instruments as of September 30, 2020 and December 31, 2019: Fair Value of Derivative Instruments Derivative Assets Derivative Liabilities (in millions) Balance Sheet September 30, 2020 December 31, Balance Sheet September 30, 2020 December 31, Derivatives designated as hedging instruments: Foreign exchange contracts Other current assets $ 1.0 $ 0.4 Other current liabilities $ 2.1 $ 0.9 Derivatives not designated as hedging instruments: Foreign exchange contracts Other current assets 1.3 7.6 Other current liabilities 1.1 8.6 Foreign exchange contracts Other non-current assets 19.6 — Other non-current liabilities 19.6 — Total derivatives $ 21.9 $ 8.0 $ 22.8 $ 9.5
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 nine months ended September 30, 2020 and 2019: The Effect of Derivative Instruments in Cash Flow Hedging Relationships on the Condensed Consolidated Financial Statements Amount of Gain (Loss) Recognized in AOCI (Effective Portion) Location of (Gain) Loss Reclassified from AOCI to Income Amount of (Gain) Loss Three Months Ended September 30, Three Months Ended September 30, (in millions) 2020 2019 2020 2019 Cash flow hedges: Foreign exchange contracts $ (2.1) $ 2.7 Cost of products sold $ 1.3 $ (0.7) 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 Nine Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Cash flow hedges: Foreign exchange contracts $ 0.3 $ 2.3 Cost of products sold $ (1.2) $ (3.6) 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 September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Foreign exchange contracts Other expense (income), net $ 2.8 $ (0.2) $ (2.4) $ (0.7)

Fair Value Of Financial Instr_2

Fair Value Of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2020 and December 31, 2019: (in millions) September 30, December 31, Assets: Forward currency contracts $ 21.9 $ 8.0 Liabilities: Forward currency contracts $ 22.8 $ 9.5

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of, and changes in, AOCI were as follows: (in millions) Derivative Financial Instruments Foreign Currency Adjustments Unrecognized Pension and Other Post-retirement Benefit Costs Accumulated Other Comprehensive Income (Loss) Balance at December 31, 2019 $ (0.2) $ (299.5) $ (206.0) $ (505.7) Other comprehensive income (loss) before reclassifications, net of tax 0.3 (53.7) 0.9 (52.5) Amounts reclassified from accumulated other comprehensive (loss) income, net of tax (0.9) — 4.9 4.0 Balance at September 30, 2020 $ (0.8) $ (353.2) $ (200.2) $ (554.2)
Schedule of Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The reclassifications out of AOCI for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (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 (Loss) Components Gain (loss) on cash flow hedges: Foreign exchange contracts $ (1.3) $ 0.7 $ 1.2 $ 3.6 Cost of products sold Tax expense 0.5 (0.4) (0.3) (1.3) Income tax expense Net of tax $ (0.8) $ 0.3 $ 0.9 $ 2.3 Defined benefit plan items: Amortization of actuarial loss $ (2.0) $ (1.4) $ (5.7) $ (3.9) (1) Amortization of prior service cost (0.2) (0.2) (0.5) (0.4) (1) Total before tax (2.2) (1.6) (6.2) (4.3) Tax benefit 0.6 0.5 1.3 0.9 Income tax expense Net of tax $ (1.6) $ (1.1) $ (4.9) $ (3.4) Total reclassifications for the period, net of tax $ (2.4) $ (0.8) $ (4.0) $ (1.1) (1) These AOCI 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)	9 Months Ended
	Sep. 30, 2020
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 nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 United States $ 203.5 $ 235.8 $ 562.5 $ 646.4 Canada 35.0 36.6 75.5 94.3 ACCO Brands North America 238.5 272.4 638.0 740.7 ACCO Brands EMEA (2) 136.4 133.1 352.2 407.9 Australia/N.Z. 31.7 37.1 83.6 100.7 Latin America 27.5 52.1 90.8 134.8 Asia-Pacific 10.0 11.0 30.5 34.2 ACCO Brands International 69.2 100.2 204.9 269.7 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3 (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 September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 Product and services transferred at a point in time $ 431.1 $ 489.8 $ 1,150.3 $ 1,370.4 Product and services transferred over time 13.0 15.9 44.8 47.9 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3

Information On Business Segme_2

Information On Business Segments (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Net Sales by Reporting Segments	Net sales by business segment for the three and nine months ended September 30, 2020 and 2019 were as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 ACCO Brands North America $ 238.5 $ 272.4 $ 638.0 $ 740.7 ACCO Brands EMEA 136.4 133.1 352.2 407.9 ACCO Brands International 69.2 100.2 204.9 269.7 Net sales $ 444.1 $ 505.7 $ 1,195.1 $ 1,418.3
Schedule of Operating Income by Reporting Segment	Operating income by business segment for the three and nine months ended September 30, 2020 and 2019 was as follows: Three Months Ended September 30, Nine Months Ended September 30, (in millions) 2020 2019 2020 2019 ACCO Brands North America $ 22.9 $ 33.7 $ 67.9 $ 101.1 ACCO Brands EMEA 16.7 13.8 26.9 37.1 ACCO Brands International 3.7 10.8 5.2 20.5 Segment operating income 43.3 58.3 100.0 158.7 Corporate (9.0) (9.5) (29.8) (30.6) Operating income (1) 34.3 48.8 70.2 128.1 Interest expense 10.2 11.5 28.7 33.6 Interest income (0.2) (0.7) (0.8) (2.9) Non-operating pension income (1.4) (1.3) (4.4) (4.1) Other expense (income), net 0.1 (0.9) 0.8 0.1 Income before income tax $ 25.6 $ 40.2 $ 45.9 $ 101.4 (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) - USD ($) $ in Millions	Aug. 01, 2019	Sep. 30, 2020	Sep. 30, 2019
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired		$ (0.6)	$ 42.1
Industria Grafica Foroni Ltda
Business Acquisition [Line Items]
Cost of acquisitions, net of cash acquired	$ 41.5

Acquisitions (Narrative) (Detai

Acquisitions (Narrative) (Details) R$ in Millions, $ in Millions	Aug. 01, 2019USD ($)	Aug. 01, 2019BRL (R$)	Jul. 31, 2020USD ($)	Jul. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Dec. 31, 2019USD ($)
Business Acquisition [Line Items]
Goodwill					$ 723.4	$ 718.6
Industria Grafica Foroni Ltda
Business Acquisition [Line Items]
Payments to acquire business, gross	$ 41.5	R$ 157.2
Debt	7.6
Revenue of acquired business since acquisition date			$ 1	$ 16.7
Goodwill	13.7
Business acquisition, consideration held in escrow	$ 6.6	R$ 25.0
Selling, General and Administrative Expenses | Industria Grafica Foroni Ltda
Business Acquisition [Line Items]
Transaction related costs					$ 0.2	$ 1.5
Maximum | Industria Grafica Foroni Ltda
Business Acquisition [Line Items]
Escrow period	6 years	6 years

Acquisitions (Purchase Price Al

Acquisitions (Purchase Price Allocation to the Fair Value of Assets Acquired and Liabilities Assumed) (Details) - USD ($) $ in Millions	Aug. 01, 2019	Sep. 30, 2020	Dec. 31, 2019
Business Acquisition [Line Items]
Goodwill		$ 723.4	$ 718.6
Industria Grafica Foroni Ltda
Business Acquisition [Line Items]
Purchase price, net of working capital adjustment	$ 41.5
Accounts payable and accrued liabilities	13.9
Deferred tax liabilities	5.4
Debt	7.6
Lease liabilities	5.3
Other non-current liabilities	1.5
Fair value of liabilities assumed	33.7
Cash acquired	0
Accounts receivable	17.5
Inventory	12.5
Property, plant and equipment	8.8
Identifiable intangibles	11.1
Deferred tax assets	2.7
Right of use asset, leases	5.3
Other assets	3.6
Fair value of assets acquired	61.5
Goodwill	$ 13.7

Long-Term Debt And Short-Term_3

Long-Term Debt And Short-Term Borrowings (Notes Payable and Long-term Debt) (Details) - USD ($) $ in Millions	May 23, 2019	Sep. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total debt		$ 917.3	$ 816
Current portion		35.8	33.2
Debt issuance costs, unamortized		5.2	5.6
Long-term debt, net		876.3	777.2
Other borrowings
Debt Instrument [Line Items]
Total debt		5.8	3.8
Senior Secured Notes | Euro Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.00% at September 30, 2020 and 1.50% at December 31, 2019)
Debt Instrument [Line Items]
Total debt		$ 278.2	$ 275.9
Line of Credit Facility, Interest Rate at Period End		2.00%	1.50%
Senior Secured Notes | USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.00% at September 30, 2020 and 3.44% at December 31, 2019)
Debt Instrument [Line Items]
Total debt	$ 100	$ 93.8	$ 97.5
Line of Credit Facility, Interest Rate at Period End		3.00%	3.44%
Senior Secured Notes | Australian Dollar Senior Secured Term Loan A, due May 2024 (floating interest rate of 2.14% at September 30, 2020 and 2.45% at December 31, 2019)
Debt Instrument [Line Items]
Total debt		$ 40.8	$ 41.6
Line of Credit Facility, Interest Rate at Period End		2.14%	2.45%
Senior Secured Notes | U.S. Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 3.18% at September 30, 2020 and 3.26% at December 31, 2019)
Debt Instrument [Line Items]
Total debt		$ 100.2	$ 8.2
Line of Credit Facility, Interest Rate at Period End		3.18%	3.26%
Senior Secured Notes | Australian Dollar Senior Secured Revolving Credit Facility, due May 2024 (floating interest rate of 2.13% at September 30, 2020 and 2.44% at December 31, 2019)
Debt Instrument [Line Items]
Total debt		$ 23.5	$ 14
Line of Credit Facility, Interest Rate at Period End		2.13%	2.44%
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%
Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Increase (Decrease)	(0.25%)

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 ($)	Sep. 30, 2021	Sep. 30, 2020USD ($)	May 01, 2020USD ($)	Apr. 30, 2020	Dec. 31, 2019USD ($)	May 22, 2019USD ($)	Jan. 27, 2017EUR (€)	Jan. 27, 2017AUD ($)
Debt Instrument [Line Items]
Total debt					$ 917.3			$ 816
Five Year Senior Secured Credit Facility Maturing January 2022 [Member]
Debt Instrument [Line Items]
Debt Instrument, Term			5 years
Secured Debt | USD Senior Secured Term Loan A, due May 2024 (floating interest rate of 3.00% at September 30, 2020 and 3.44% at December 31, 2019)
Debt Instrument [Line Items]
Total debt	$ 100				93.8			97.5
Secured Debt | Euro Term Loan A
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 320.8							€ 300
Secured Debt | AUD Term Loan A
Debt Instrument [Line Items]
Maximum borrowing capacity			60.4								$ 80
Senior Notes | Senior Unsecured Notes, due December 2024 (fixed interest rate of 5.25%)
Debt Instrument [Line Items]
Total debt					375			$ 375
Revolving Facility | Secured Debt
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 400
Revolving Facility | Secured Debt | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Maximum borrowing capacity	600
Line of Credit Facility, Increase (Decrease), Net	$ 200
Total debt					123.7
Amount available for borrowings under Senior Secured Revolving Credit Facilities					465.5
Letters of credit outstanding					$ 10.8
Revolving Facility | Secured Debt | Senior Secured Credit Facility Due January 2022
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 500							$ 500
Line of Credit Facility, Increase (Decrease), Net		$ 100
Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Increase (Decrease)	(0.25%)
Senior Secured Credit Facility Due May 2024 | Secured Debt
Debt Instrument [Line Items]
Cash and Cash Equivalent Amount Maximum before Debt Instrument Requires Pay Down Revolving Facility						$ 100
Senior Secured Credit Facility Due May 2024 | Secured Debt | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Minimum Leverage Ratio for Payments of Dividends or Repurchase of Shares	3.25
Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Minimum Leverage Ratio for Payments of Dividends or Repurchase of Shares									2.50
Minimum | Senior Secured Credit Facility Due May 2024 | Secured Debt
Debt Instrument [Line Items]
Interest Coverage Ratio	3
Minimum | Senior Secured Credit Facility Due January 2022 | Secured Debt
Debt Instrument [Line Items]
Consolidated Fixed Charge Coverage Ratio									1.25
Maximum | Senior Secured Credit Facility Due May 2024 | Secured Debt
Debt Instrument [Line Items]
Debt Instrument, Covenant, Leverage Ratio						4.75	3.75
Maximum | Senior Secured Credit Facility Due May 2024 | Secured Debt | Forecast [Member]
Debt Instrument [Line Items]
Debt Instrument, Covenant, Leverage Ratio				3.75

Interest Rates (Details)

Interest Rates (Details)	2 Months Ended	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2020
Debt Instrument [Line Items]
Schedule of Applicable Rate and Undrawn Fee Based on the Company's Consolidated Leverage Ratio [Table Text Block]		amend the pricing based on the Company’s consolidated leverage ratio, with a scaled increase in fees as follows, effective May 1, 2020: Leverage Ratio Applicable Rate Undrawn Fee > 4.25 to 1.00 2.75% 0.500% ≤ 4.25 to 1.00 and > 4.00 to 1.00 2.50% 0.500% ≤ 4.00 to 1.00 and > 3.50 to 1.00 2.25% 0.375% ≤ 3.50 to 1.00 and > 3.25 to 1.00 2.00% 0.375% ≤ 3.25 to 1.00 and > 3.00 to 1.00 1.75% 0.300% ≤ 3.00 to 1.00 and > 2.00 to 1.00 1.50% 0.250% ≤ 2.00 to 1.00 1.25% 0.200%
Secured Debt | > 4.25 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
Secured Debt | ≤ 4.25 to 1.00 and > 4.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
Secured Debt | ≤ 4.00 to 1.00 and > 3.50 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Secured Debt | ≤ 3.50 to 1.00 and > 3.25 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.375%
Secured Debt | ≤ 3.25 to 1.00 and > 3.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.30%
Secured Debt | ≤ 3.00 to 1.00 and > 2.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.25%
Secured Debt | ≤ 2.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.20%
Secured Debt | London Interbank Offered Rate (LIBOR) | > 4.25 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 4.25 to 1.00 and > 4.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 4.00 to 1.00 and > 3.50 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.25%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 3.50 to 1.00 and > 3.25 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	2.00%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 3.25 to 1.00 and > 3.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.75%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 3.00 to 1.00 and > 2.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Secured Debt | London Interbank Offered Rate (LIBOR) | ≤ 2.00 to 1.00 | Senior Secured Credit Facility Due May 2024
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.25%

Leases (Lease Expense) (Details

Leases (Lease Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease cost	$ 6.7	$ 7.3	$ 21	$ 21.7
Sublease income	(0.2)	(0.5)	(0.9)	(1.3)
Lease, Cost	$ 6.5	$ 6.8	$ 20.1	$ 20.4

Leases (Other Information) (Det

Leases (Other Information) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Leases [Abstract]
Operating cash flows from operating leases			$ 21.5	$ 22.4
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability			$ 3.3	25.6
Weighted average remaining lease term, operating leases (in years)	6 years 8 months 12 days		6 years 8 months 12 days
Weighted average discount rate, operating leases (as a percentage)	5.30%		5.30%
Lease, Cost	$ 6.5	$ 6.8	$ 20.1	$ 20.4

Leases (Future Minimum Lease Pa

Leases (Future Minimum Lease Payments) (Details) $ in Millions	Sep. 30, 2020USD ($)
Leases [Abstract]
2020	$ 6.1
2021	23.8
2022	19.3
2023	14.7
2024	12.6
2025	9.4
Thereafter	31.6
Total minimum lease payments	117.5
Less imputed interest	21.1
Future minimum payments for leases, net of sublease rental income and imputed interest	$ 96.4

Pension And Other Retiree Ben_3

Pension And Other Retiree Benefits (Net Periodic Benefit Expense) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to defined benefit plans for 2020		$ 19.4		$ 19.4
Contributions by company to date				13.4
Pension | United States
Defined Benefit Plan Disclosure [Line Items]
Service cost		0.4	$ 0.3	1.2	$ 1
Interest cost		1.5	1.8	4.4	5.5
Expected return on plan assets		(2.8)	(2.9)	(8.5)	(8.7)
Amortization of net loss (gain)		0.8	0.6	2.4	1.6
Amortization of prior service cost		0.1	0.1	0.3	0.3
Net periodic benefit income(1)	[1]	0	(0.1)	(0.2)	(0.3)
Pension | International
Defined Benefit Plan Disclosure [Line Items]
Service cost		0.4	0.3	1.1	0.9
Interest cost		2.4	3.3	7.2	10.1
Expected return on plan assets		(4.7)	(5.1)	(13.8)	(15.4)
Amortization of net loss (gain)		1.3	0.9	3.7	2.6
Amortization of prior service cost		0.1	0.1	0.2	0.1
Net periodic benefit income(1)	[1]	(0.5)	(0.5)	(1.6)	(1.7)
Post-retirement
Defined Benefit Plan Disclosure [Line Items]
Service cost		0	0	0	0
Interest cost		0	0.1	0.1	0.2
Expected return on plan assets		0	0	0	0
Amortization of net loss (gain)		(0.1)	(0.1)	(0.4)	(0.3)
Amortization of prior service cost		0	0	0	0
Net periodic benefit income(1)	[1]	$ (0.1)	$ 0	$ (0.3)	$ (0.1)
[1]	The components, other than service cost, are included in the line "Non-operating pension income" in the Consolidated Statements of Income.

Stock-Based Compensation (Share

Stock-Based Compensation (Share-based Compensation Expense) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 1.8	$ 0.9	$ 5.2	$ 6.3
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	0.5	0.7	2.1	2
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	1.3	1.2	4.3	4.1
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 0	$ (1)	$ (1.2)	$ 0.2

Stock-Based Compensation (Unrec

Stock-Based Compensation (Unrecognized Compensation Expense) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 4.1
Weighted Average Years Expense To Be Recognized Over	1 year 10 months 24 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 6.9
Weighted Average Years Expense To Be Recognized Over	1 year 10 months 24 days
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized Compensation Expense	$ 0.6
Weighted Average Years Expense To Be Recognized Over	2 years 3 months 18 days

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 1.8	$ 0.9	$ 5.2	$ 6.3
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 0.5	0.7	2.1	2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	34,359
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 1.3	1.2	4.3	4.1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	10,311
Restricted stock units | Director [Member] | Fully Vested On The Grant Date [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)			1	1
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense (income)	$ 0	$ (1)	$ (1.2)	$ 0.2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	20,618

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Raw materials	$ 42.8	$ 44.4
Work in process	3.8	3.5
Finished goods	253.9	235.4
Total inventories	$ 300.5	$ 283.3

Goodwill And Identifiable Int_3

Goodwill And Identifiable Intangibles (Goodwill) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2016
Goodwill [Roll Forward]
Balance at December 31, 2019	$ 718.6
Acquisitions	3.9
Translation	0.9
Balance at September 30, 2020	723.4
Goodwill, accumulated impairment losses		$ 215.1
ACCO Brands North America
Goodwill [Roll Forward]
Balance at December 31, 2019	375.6
Acquisitions	0
Translation	0
Balance at September 30, 2020	375.6
ACCO Brands EMEA
Goodwill [Roll Forward]
Balance at December 31, 2019	165.7
Acquisitions	0
Translation	5.2
Balance at September 30, 2020	170.9
ACCO Brands International
Goodwill [Roll Forward]
Balance at December 31, 2019	177.3
Acquisitions	3.9
Translation	(4.3)
Balance at September 30, 2020	$ 176.9

Goodwill And Identifiable Int_4

Goodwill And Identifiable Intangibles (Acquired Finite-Lived Intangibles) (Details) - Industria Grafica Foroni Ltda $ in Millions	Aug. 01, 2019USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 11.1
Trade Names
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable intangibles	$ 11.1
Finite-lived intangible asset, useful life	23 years

Goodwill And Identifiable Int_5

Goodwill And Identifiable Intangibles (Intangible Assets) (Details) - USD ($) $ in Millions		Sep. 30, 2020	Dec. 31, 2019
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		$ 566.2	$ 563.2
Amortizable intangible assets, Accumulated Amortization		(253.4)	(227.4)
Amortizable intangible assets, Net Book Value		312.8	335.8
Total identifiable intangibles, Gross Carrying Amounts		1,024.7	1,030.5
Total identifiable intangibles, Accumulated Amortization		(297.9)	(271.9)
Total identifiable intangibles, Net Book Value		726.8	758.6
Trade Names
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		315.2	316.7
Amortizable intangible assets, Accumulated Amortization		(93.3)	(83.7)
Amortizable intangible assets, Net Book Value		221.9	233
Customer and contractual relationships
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		245.2	241
Amortizable intangible assets, Accumulated Amortization		(158.3)	(142.3)
Amortizable intangible assets, Net Book Value		86.9	98.7
Patents
Intangible Assets [Line Items]
Amortizable intangible assets, Gross Carrying Amounts		5.8	5.5
Amortizable intangible assets, Accumulated Amortization		(1.8)	(1.4)
Amortizable intangible assets, Net Book Value		4	4.1
Trade Names
Intangible Assets [Line Items]
Indefinite-lived intangible assets, gross carrying amount		458.5	467.3
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		$ 414	$ 422.8
[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		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles		$ 7.9	$ 8.6	$ 24.1	$ 26.8
Estimated amortization expense, 2020	[1]	32		32
Estimated amortization expense, 2021	[1]	28.4		28.4
Estimated amortization expense, 2022	[1]	24.9		24.9
Estimated amortization expense, 2023	[1]	22.6		22.6
Estimated amortization expense, 2024	[1]	21		21
Estimated amortization expense, 2025	[1]	$ 19.4		$ 19.4
[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, 2020USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0
Impairment of Intangible Assets (Excluding Goodwill)	$ 0

Restructuring (Restructuring Ch

Restructuring (Restructuring Charges and Reconciliation) (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2020		Sep. 30, 2019	Sep. 30, 2020		Sep. 30, 2019
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				$ 11.8		$ 9.7
Provision	$ 0.5		$ 2.1	7.3		4.8
Cash Expenditures				(9.4)		(8.9)
Non-cash Items/ Currency Change				(0.5)		(0.2)
Balance at End of Period	9.2		5.4	9.2		5.4
Employee termination costs(1)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				10.7		7.9
Provision				6.7		4.1
Cash Expenditures				(8.4)		(7.2)
Non-cash Items/ Currency Change				(0.1)		(0.2)
Balance at End of Period	8.9	[1]	4.6	$ 8.9	[1]	4.6
Restructuring and Related Costs, Payment Period				12 months
Termination of lease agreements(2)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				$ 0.6		1.8
Provision				0.1		0.1
Cash Expenditures				(0.5)		(1.6)
Non-cash Items/ Currency Change				0		0
Balance at End of Period	0.2	[2]	0.3	$ 0.2	[2]	0.3
Restructuring and Related Costs, Payment Period				3 months
Other(3)
Restructuring Reserve [Roll Forward]
Balance at Beginning of Period				$ 0.5		0
Provision				0.5		0.6
Cash Expenditures				(0.5)		(0.1)
Non-cash Items/ Currency Change				(0.4)		0
Balance at End of Period	$ 0.1	[3]	$ 0.5	$ 0.1	[3]	$ 0.5
Restructuring and Related Costs, Payment Period				3 months
[1]	(1) We expect the remaining $8.9 million employee termination costs to be substantially paid in the next twelve months.
[2]	(2) We expect the remaining $0.2 million lease termination costs to be substantially paid in the next three months.
[3]	(3) We expect the remaining $0.1 million of other costs to be substantially paid in the next three months.

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2012
Income Tax Examination [Line Items]
Income tax expense	$ 6.8	$ 12.2			$ 13.7	$ 38.1
Income before income tax	$ 25.6	$ 40.2			$ 45.9	$ 101.4
Effective Income Tax Rate Reconciliation, Percent	26.60%	30.30%			29.80%	37.60%
Deferred Federal, State and Local, 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					2016
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					2016
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Examination [Line Items]
Income tax expense		$ 1.6
Income Tax Examination, Interest Expense	$ 0.1	$ 0.3			$ 0.3	$ 0.9
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year					2015
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	$ 1.2		$ 5.6
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					2016
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year					2015
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year					2015
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year
Income Tax Examination [Line Items]
Open tax year					2018
Other Noncurrent Liabilities | Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2010
Income Tax Examination [Line Items]
Unrecognized Tax Benefits	$ 26.1				$ 26.1

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended					9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Weighted Average Number of Shares Outstanding Basic and Diluted [Line Items]
Common Stock, Shares, Outstanding	94,500,000		97,200,000			94,500,000	97,200,000
Stock Repurchased and Retired During Period, Shares	0	2,690,292	2,258,645	3,443,904	1,260,163	2,700,000	7,000,000
Treasury Stock, Shares, Acquired						200,000	500,000
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted-average number of common shares outstanding - basic	94,500,000		97,600,000			95,000,000	100,400,000
Weighted-average number of common shares outstanding - diluted	95,600,000		98,900,000			96,200,000	101,900,000
Potentially dilutive shares excluded from computation of dilutive earnings per share	8,000,000		5,000,000			7,500,000	4,700,000
Stock options
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	0		400,000			100,000	400,000
Restricted stock units
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Incremental Common Shares Attributable to Share-based Payment Arrangements	1,100,000		900,000			1,100,000	1,100,000

Derivative Financial Instrume_3

Derivative Financial Instruments (Narrative) (Details) - Foreign exchange contracts - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Derivatives not designated as hedging instruments
Derivative [Line Items]
Derivative, Notional Amount	$ 171	$ 182.6
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative [Line Items]
Derivative, Notional Amount	$ 108.4	$ 96.7

Derivative Financial Instrume_4

Derivative Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Derivatives, Fair Value [Line Items]
Derivative Assets	$ 21.9	$ 8
Derivative Liabilities	22.8	9.5
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	1	0.4
Foreign exchange contracts | Derivatives designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	2.1	0.9
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current assets
Derivatives, Fair Value [Line Items]
Derivative Assets	1.3	7.6
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	1.1	8.6
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Assets
Derivatives, Fair Value [Line Items]
Derivative Assets	19.6	0
Foreign exchange contracts | Derivatives not designated as hedging instruments | Other Noncurrent Liabilities
Derivatives, Fair Value [Line Items]
Derivative Liabilities	$ 19.6	$ 0

Derivative Financial Instrume_5

Derivative Financial Instruments (Effect of Derivative Instruments) (Details) - Foreign exchange contracts - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivatives not designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Notional Amount	$ 171		$ 171		$ 182.6
Derivatives not designated as hedging instruments | Other expense (income), net
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Recognized in Income	2.8	$ (0.2)	(2.4)	$ (0.7)
Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss) Recognized in OCI (Effective Portion)	(2.1)	2.7	0.3	2.3
Cash Flow Hedging | Cost of products sold
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) Loss Reclassified from AOCI to Income (Effective Portion)	1.3	$ (0.7)	(1.2)	$ (3.6)
Cash Flow Hedging | Derivatives designated as hedging instruments
Derivative Instruments, Gain (Loss) [Line Items]
Derivative, Notional Amount	$ 108.4		$ 108.4		$ 96.7

Fair Value Of Financial Instr_3

Fair Value Of Financial Instruments Schedule of Fair Value Assets and Liabilities measured on a Recurring Basis (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt Instrument, Fair Value Disclosure	$ 926.7	$ 831.4
Foreign currency contracts, assets	21.9	8
Foreign currency contracts, liabilities	$ 22.8	$ 9.5

Fair Value Of Financial Instr_4

Fair Value Of Financial Instruments Narrative (Details) - USD ($) $ in Millions	Sep. 30, 2020	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Total debt	$ 917.3	$ 816

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Rollforward) (Details) $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2019	$ (505.7)
Other comprehensive income (loss) before reclassifications, net of tax	(52.5)
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	4
Balance at September 30, 2020	(554.2)
Derivative Financial Instruments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2019	(0.2)
Other comprehensive income (loss) before reclassifications, net of tax	0.3
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	(0.9)
Balance at September 30, 2020	(0.8)
Foreign Currency Adjustments
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2019	(299.5)
Other comprehensive income (loss) before reclassifications, net of tax	(53.7)
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	0
Balance at September 30, 2020	(353.2)
Unrecognized Pension and Other Post-retirement Benefit Costs
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at December 31, 2019	(206)
Other comprehensive income (loss) before reclassifications, net of tax	0.9
Amounts reclassified from accumulated other comprehensive (loss) income, net of tax	4.9
Balance at September 30, 2020	$ (200.2)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Reclassifications Out of Accumulated Other Comprehensive Income (Loss)) (Details) - USD ($) $ in Millions		3 Months Ended						9 Months Ended
		Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Cost of products sold		$ (317)			$ (349.8)			$ (845.8)	$ (970.8)
Income before income tax		25.6			40.2			45.9	101.4
Income tax (expense) benefit		(6.8)			(12.2)			(13.7)	(38.1)
Net income		18.8	$ 5.4	$ 8	28	$ 35.9	$ (0.6)	32.2	63.3
Amount Reclassified from Accumulated Other Comprehensive Income
Reclassification Out of Accumulated Other Comprehensive Income [Line Items]
Net income		(2.4)			(0.8)			(4)	(1.1)
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]	(2)			(1.4)			(5.7)	(3.9)
Amortization of prior service cost	[1]	(0.2)			(0.2)			(0.5)	(0.4)
Income before income tax		(2.2)			(1.6)			(6.2)	(4.3)
Income tax (expense) benefit		0.6			0.5			1.3	0.9
Net income		(1.6)			(1.1)			(4.9)	(3.4)
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		(1.3)			0.7			1.2	3.6
Income tax (expense) benefit		0.5			(0.4)			(0.3)	(1.3)
Net income		$ (0.8)			$ 0.3			$ 0.9	$ 2.3
[1]	These AOCI 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	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Unearned revenue associated with outstanding contracts	$ 3.3	$ 3.3	$ 5.5
Revenue recognized	$ 0.7	$ 4.8

Revenue Recognition (Unearned R

Revenue Recognition (Unearned Revenue) (Details) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 0.7	$ 4.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 2.6	$ 2.6
Expected timing of satisfaction	12 months	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-10-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Unearned revenue	$ 0.7	$ 0.7
Expected timing of satisfaction	12 months	12 months

Revenue Recognition (Schedule o

Revenue Recognition (Schedule of Disaggregation of Revenue) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Net sales		$ 444.1	$ 505.7	$ 1,195.1	$ 1,418.3
Product and services transferred at a point in time
Disaggregation of Revenue [Line Items]
Net sales		431.1	489.8	1,150.3	1,370.4
Product and services transferred over time
Disaggregation of Revenue [Line Items]
Net sales		13	15.9	44.8	47.9
ACCO Brands North America
Disaggregation of Revenue [Line Items]
Net sales		238.5	272.4	638	740.7
ACCO Brands North America | United States
Disaggregation of Revenue [Line Items]
Net sales		203.5	235.8	562.5	646.4
ACCO Brands North America | Canada
Disaggregation of Revenue [Line Items]
Net sales		35	36.6	75.5	94.3
ACCO Brands EMEA
Disaggregation of Revenue [Line Items]
Net sales	[1]	136.4	133.1	352.2	407.9
ACCO Brands International
Disaggregation of Revenue [Line Items]
Net sales		69.2	100.2	204.9	269.7
ACCO Brands International | Australia/N.Z.
Disaggregation of Revenue [Line Items]
Net sales		31.7	37.1	83.6	100.7
ACCO Brands International | Latin America
Disaggregation of Revenue [Line Items]
Net sales		27.5	52.1	90.8	134.8
ACCO Brands International | Asia-Pacific
Disaggregation of Revenue [Line Items]
Net sales		$ 10	$ 11	$ 30.5	$ 34.2
[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		9 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)
Segment Reporting Information [Line Items]
Number of business segments | segment			3
Net sales	$ 444.1	$ 505.7	$ 1,195.1	$ 1,418.3
ACCO Brands North America
Segment Reporting Information [Line Items]
Net sales	238.5	272.4	638	740.7
ACCO Brands EMEA
Segment Reporting Information [Line Items]
Net sales	136.4	133.1	352.2	407.9
ACCO Brands International
Segment Reporting Information [Line Items]
Net sales	$ 69.2	$ 100.2	$ 204.9	$ 269.7

Information On Business Segme_4

Information On Business Segments (Operating Income by Segment) (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
		Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020		Sep. 30, 2019
Segment Reporting Information [Line Items]
Operating income	[1]	$ 34.3	$ 48.8	$ 70.2		$ 128.1
Interest expense		10.2	11.5	28.7		33.6
Interest income		(0.2)	(0.7)	(0.8)		(2.9)
Non-operating pension income		(1.4)	(1.3)	(4.4)		(4.1)
Other expense (income), net		0.1	(0.9)	0.8		0.1
Income before income tax		25.6	40.2	45.9		101.4
Operating Segment
Segment Reporting Information [Line Items]
Operating income		43.3	58.3	100	[1]	158.7	[1]
Corporate
Segment Reporting Information [Line Items]
Operating income		(9)	(9.5)	(29.8)	[1]	(30.6)	[1]
ACCO Brands North America | Operating Segment
Segment Reporting Information [Line Items]
Operating income		22.9	33.7	67.9	[1]	101.1	[1]
ACCO Brands EMEA | Operating Segment
Segment Reporting Information [Line Items]
Operating income		16.7	13.8	26.9	[1]	37.1	[1]
ACCO Brands International | Operating Segment
Segment Reporting Information [Line Items]
Operating income		$ 3.7	$ 10.8	$ 5.2	[1]	$ 20.5	[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 N

Commitments And Contingencies Narrative (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Loss Contingencies [Line Items]
Income tax expense	$ 6.8		$ 12.2	$ 13.7	$ 38.1
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Loss Contingencies [Line Items]
Brazil Tax Credits		$ 3.3	4.3
Income tax expense			$ 1.6

Uncategorized Items - abd-20200

Label	Element	Value
Accounting Standards Update 2016-02 [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 500,000
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest	$ 500,000