IMAX (IMAX) 10-Q 25 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2018shares
Document and Entity Information [Abstract]
Entity Registrant Name	IMAX Corporation
Entity Central Index Key	921,582
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock Shares Outstanding	62,585,192
Trading Symbol	IMAX

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 133,615	$ 158,725
Accounts receivable, net of allowance for doubtful accounts of $3,192 (December 31, 2017 - $1,613)	106,117	130,546
Financing receivables	126,318	129,494
Inventories	52,614	30,788
Prepaid expenses	10,442	7,549
Film assets	16,220	5,026
Property, plant and equipment	276,090	276,781
Other assets	55,173	26,757
Deferred income taxes	27,326	30,708
Other intangible assets	30,688	31,211
Goodwill	39,027	39,027
Total assets	873,630	866,612
Liabilities
Bank indebtedness	17,625	25,357
Accounts payable	15,445	24,235
Accrued and other liabilities	104,983	100,140
Deferred revenue	114,075	113,270
Total liabilities	252,128	263,002
Commitments and contingencies	0	0
Non-controlling interests
Non-controlling interests	8,029	1,353
Shareholders' equity
Capital stock common shares - no par value. Authorized - unlimited number. 62,760,262 issued and 62,585,192 outstanding (December 31, 2017 - 64,902,201 issued and 64,695,550 outstanding)	431,290	445,797
Less: Treasury stock, 175,070 shares at cost (December 31, 2017 - 206,651)	(3,597)	(5,133)
Other equity	184,133	175,300
Accumulated deficit	(70,888)	(87,592)
Accumulated other comprehensive loss	(4,185)	(626)
Total shareholders' equity attributable to common shareholders	536,753	527,746
Non-controlling interests	76,720	74,511
Total shareholders' equity	613,473	602,257
Total liabilities and shareholders' equity	$ 873,630	$ 866,612

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Assets
Allowance for doubtful accounts	$ 3,192	$ 1,613
Shareholders' equity
Common stock, shares issued	62,760,262	64,902,201
Common stock, shares outstanding	62,585,192	64,695,550
Number of treasury shares held in trust for future settlement of share based awards	175,070	206,651

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues
Equipment and product sales	$ 25,301	$ 30,714	$ 60,182	$ 63,593
Services	39,440	49,817	138,971	133,264
Rentals	14,479	15,849	57,805	51,143
Finance income	2,888	2,420	8,479	7,214
Revenues, total	82,108	98,800	265,437	255,214
Costs and expenses applicable to revenues
Equipment and product sales	14,099	14,270	29,620	32,352
Services	18,824	37,763	62,808	79,678
Rentals	6,994	6,899	19,722	18,086
Cost and expenses applicable to revenues, total	39,917	58,932	112,150	130,116
Gross margin	42,191	39,868	153,287	125,098
Selling, general and administrative expenses (including share-based compensation expense of $4.8 million and $15.5 million for the three and nine months ended September 30, 2018 (2017 — $5.2 million and $16.2 million, respectively))	26,780	25,540	87,471	85,071
Research and development	4,028	4,626	11,542	14,638
Asset impairments	0	0	0	1,225
Amortization of intangibles	1,039	802	2,896	2,182
Receivable provisions, net of recoveries	861	963	1,667	2,088
Legal arbitration award	0	0	7,500	0
Exit costs, restructuring charges and associated impairments	0	3,437	1,158	13,695
Income from operations	9,483	4,500	41,053	6,199
Interest income	631	253	1,121	761
Interest expense	(958)	(528)	(2,303)	(1,418)
Income from operations before income taxes	9,156	4,225	39,871	5,542
Provision for income taxes	(1,452)	(1,009)	(9,540)	(885)
Loss from equity-accounted investments, net of tax	(202)	(318)	(507)	(837)
Net income	7,502	2,898	29,824	3,820
Less: net income attributable to non-controlling interests	(2,482)	(3,748)	(8,674)	(6,307)
Net income (loss) attributable to common shareholders	$ 5,020	$ (850)	$ 21,150	$ (2,487)
Net income (loss) per share attributable to common shareholder's - basic and diluted:
Net income (loss) per share attributable to common shareholder - basic	$ 0.08	$ (0.01)	$ 0.33	$ (0.04)
Net income (loss) per share attributable to common shareholders - diluted	$ 0.08	$ (0.01)	$ 0.33	$ (0.04)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Condensed Consolidated Statements of Operations [Abstract]
Share-based compensation costs	$ 4.8	$ 5.2	$ 15.5	$ 16.2

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net income	$ 7,502	$ 2,898	$ 29,824	$ 3,820
Unrealized net gain (loss) from cash flow hedging instruments	506	1,366	(1,180)	2,451
Realization of cash flow hedging net gain upon settlement	(47)	(717)	(379)	(533)
Foreign currency translation adjustments	(2,593)	1,080	(3,544)	2,842
Other comprehensive (loss) income, before tax	(2,134)	1,729	(5,103)	4,760
Income tax (expense) benefit related to other comprehensive (loss) income	(120)	(170)	408	(502)
Other comprehensive (loss) income, net of tax	(2,254)	1,559	(4,695)	4,258
Comprehensive income	5,248	4,457	25,129	8,078
Less: Comprehensive income attributable to non-controlling interests	(1,651)	(4,092)	(7,538)	(7,211)
Comprehensive income attributable to common shareholders	$ 3,597	$ 365	$ 17,591	$ 867

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating Activities
Net income	$ 29,824	$ 3,820
Adjustments to reconcile net income to cash from operations:
Depreciation and amortization	41,984	39,767
Write-downs, net of recoveries	2,541	25,620
Change in deferred income taxes	(2,849)	(5,145)
Stock and other non-cash compensation	18,240	18,916
Unrealized foreign currency exchange loss (gain)	406	(863)
Loss from equity-accounted investments	209	539
Loss on non-cash contribution to equity-accounted investees	298	298
Investment in film assets	(22,240)	(30,686)
Changes in other non-cash operating assets and liabilities	(343)	11,153
Net cash provided by operating activities	68,070	63,419
Investing Activities
Purchase of property, plant and equipment	(7,367)	(16,356)
Investment in joint revenue sharing equipment	(22,710)	(35,538)
Acquisition of other intangible assets	(3,198)	(3,939)
Investment in new business ventures	0	(1,500)
Net cash used in investing activities	(33,275)	(57,333)
Financing Activities
Increase in bank indebtedness	35,000	0
Repayment of bank indebtedness	(40,667)	(1,500)
Repurchase of common shares	(46,452)	(46,138)
Treasury stock purchased for future settlement of restricted share units	(3,597)	(4,386)
Taxes withheld and paid on employee stock awards vested	(1,437)	(218)
Settlement of restricted share units and options	(2,567)	(15,366)
Issuance of subsidiary shares to a non-controlling interest	7,546	0
Common shares issued - stock options exercised	1,017	14,419
Dividend paid to non-controlling shareholders	(6,934)	0
Credit facility amendment fees paid	(1,909)	0
Net cash used in financing activities	(60,000)	(53,189)
Effects of exchange rate changes on cash	95	52
Decrease in cash and cash equivalents during period	(25,110)	(47,051)
Cash and cash equivalents, beginning of period	158,725	204,759
Cash and cash equivalents, end of period	$ 133,615	$ 157,708

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Capital Stock [Member]	Other Equity [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Non-controlling Interests [Member]
Balance, beginning of period at Dec. 31, 2016		$ 437,274	$ 177,304	$ (47,366)	$ (5,200)
Movement of Shareholders' Equity
Average carrying value of repurchased and retired common shares		(11,884)
Shares held in treasury		(2,447)
Fair value of stock options exercised at the grant date		3,444
Employee stock options exercised		14,419
Issuance of common shares for vested restricted share units		274
Employee stock options granted			4,216
Paid-in-capital for restricted share units granted			13,621
Paid-in-capital for restricted share units vested			(9,797)
Cash received from the issuance of common shares in excess of par value			0
Fair value of stock options exercised at the grant date			(3,444)
Paid-in-capital for non-employee stock options granted and vested			17
Stock exercised from treasury shares			(8,393)
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]				0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 740, Intra-entity transfers [Member]				(8,314)
Net income (loss) attributable to common shareholders	$ (2,487)			(2,487)
Common shares repurchased and retired				(34,256)
Other Comprehensive (loss) income, net of tax	867				3,354
Balance, end of period at Sep. 30, 2017		441,080	173,524	(92,423)	(1,846)
Balance, beginning of period at Dec. 31, 2016						$ 59,562
Movement of Shareholders' Equity
Retrospective adjustment for adoption of new accounting pronouncements (NCI) | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]						0
Net income attributable to non-controlling interests	6,307					8,947
Other comprehensive (loss) income, net of tax	(7,211)					904
Dividend paid to non-controlling shareholders	0					0
Balance, end of period at Sep. 30, 2017						69,413
Balance, beginning of period at Jun. 30, 2017		440,054	169,301	(91,573)	(3,061)
Movement of Shareholders' Equity
Average carrying value of repurchased and retired common shares		0
Shares held in treasury		1,026
Fair value of stock options exercised at the grant date		0
Employee stock options exercised		0
Issuance of common shares for vested restricted share units		0
Employee stock options granted			1,222
Paid-in-capital for restricted share units granted			4,731
Paid-in-capital for restricted share units vested			(1,730)
Cash received from the issuance of common shares in excess of par value			0
Fair value of stock options exercised at the grant date			0
Paid-in-capital for non-employee stock options granted and vested			0
Stock exercised from treasury shares			0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]				0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 740, Intra-entity transfers [Member]				0
Net income (loss) attributable to common shareholders	(850)			(850)
Common shares repurchased and retired				0
Other Comprehensive (loss) income, net of tax	365				1,215
Balance, end of period at Sep. 30, 2017		441,080	173,524	(92,423)	(1,846)
Balance, beginning of period at Jun. 30, 2017						65,274
Movement of Shareholders' Equity
Retrospective adjustment for adoption of new accounting pronouncements (NCI) | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]						0
Net income attributable to non-controlling interests	3,748					3,795
Other comprehensive (loss) income, net of tax	(4,092)					344
Dividend paid to non-controlling shareholders						0
Balance, end of period at Sep. 30, 2017						69,413
Movement of Shareholders' Equity
Total shareholders' equity	589,748
Total shareholders' equity	602,257
Balance, beginning of period at Dec. 31, 2017	527,746	440,664	175,300	(87,592)	(626)
Movement of Shareholders' Equity
Average carrying value of repurchased and retired common shares		(14,794)
Shares held in treasury		1,535
Fair value of stock options exercised at the grant date		70
Employee stock options exercised		218
Issuance of common shares for vested restricted share units		0
Employee stock options granted			4,393
Paid-in-capital for restricted share units granted			12,753
Paid-in-capital for restricted share units vested			(9,042)
Cash received from the issuance of common shares in excess of par value			799
Fair value of stock options exercised at the grant date			(70)
Paid-in-capital for non-employee stock options granted and vested			0
Stock exercised from treasury shares			0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]				27,213
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 740, Intra-entity transfers [Member]				0
Net income (loss) attributable to common shareholders	21,150			21,150
Common shares repurchased and retired				(31,659)
Other Comprehensive (loss) income, net of tax	17,591				(3,559)
Balance, end of period at Sep. 30, 2018	536,753	427,693	184,133	(70,888)	(4,185)
Balance, beginning of period at Dec. 31, 2017	74,511					74,511
Movement of Shareholders' Equity
Retrospective adjustment for adoption of new accounting pronouncements (NCI) | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]						735
Net income attributable to non-controlling interests	8,674					9,544
Other comprehensive (loss) income, net of tax	(7,538)					(1,136)
Dividend paid to non-controlling shareholders	(6,934)					(6,934)
Balance, end of period at Sep. 30, 2018	76,720					76,720
Balance, beginning of period at Jun. 30, 2018		426,367	179,767	(75,908)	(2,762)
Movement of Shareholders' Equity
Average carrying value of repurchased and retired common shares		0
Shares held in treasury		1,038
Fair value of stock options exercised at the grant date		70
Employee stock options exercised		218
Issuance of common shares for vested restricted share units		0
Employee stock options granted			1,550
Paid-in-capital for restricted share units granted			4,013
Paid-in-capital for restricted share units vested			(1,127)
Cash received from the issuance of common shares in excess of par value			0
Fair value of stock options exercised at the grant date			(70)
Paid-in-capital for non-employee stock options granted and vested			0
Stock exercised from treasury shares			0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]				0
Retrospective adjustment for adoption of new accounting pronouncements | Retrospective adoption of ASC Topic 740, Intra-entity transfers [Member]				0
Net income (loss) attributable to common shareholders	5,020			5,020
Common shares repurchased and retired				0
Other Comprehensive (loss) income, net of tax	3,597				(1,423)
Balance, end of period at Sep. 30, 2018	536,753	$ 427,693	$ 184,133	$ (70,888)	$ (4,185)
Balance, beginning of period at Jun. 30, 2018						76,981
Movement of Shareholders' Equity
Retrospective adjustment for adoption of new accounting pronouncements (NCI) | Retrospective adoption of ASC Topic 606, Revenue from Contracts with Customers (Note 3) [Member]						0
Net income attributable to non-controlling interests	2,482					2,881
Other comprehensive (loss) income, net of tax	(1,651)					(831)
Dividend paid to non-controlling shareholders						(2,311)
Balance, end of period at Sep. 30, 2018	76,720					$ 76,720
Movement of Shareholders' Equity
Total shareholders' equity	$ 613,473

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2018
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Basis of Presentation	IMAX CORPORATION NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Tabular amounts in thousands of U.S. dollars, unless otherwise stated) (Unaudited) 1. Basis of Presentation IMAX Corporation, together with its consolidated subsidiaries (the “Company”), prepares its financial statements in accordance with United States Generally Accepted Accounting Principles (“U.S. GAAP”). These condensed consolidated financial statements include the accounts of the Company, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary. The nature of the Company’s business is such that the results of operations for the interim periods presented are not necessarily indicative of results to be expected for the fiscal year. In the opinion of management, the information contained herein reflects all normal and recurring adjustments necessary to make the results of operations for the interim periods a fair statement of such operations. The Company has evaluated its various variable interests to determine whether they are VIEs as required by the Consolidation Topic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC” or “Codification”). The Company has ten film production companies that are VIEs. For five of the Company’s film production companies, the Company has determined that it is the primary beneficiary of these entities as the Company has the power to direct the activities of the respective VIE that most significantly impact the respective VIE’s economic performance and has the obligation to absorb losses of the VIE that could potentially be significant to the respective VIE or the right to receive benefits from the respective VIE that could potentially be significant to the respective VIE. The majority of these consolidated assets are held by the IMAX Original Film Fund (the “Original Film Fund”) and the IMAX Virtual Reality Fund (the “VR Fund”) as described in note 15 (b). For the other five film production companies which are VIEs, the Company does not consolidate these film entities since it does not have the power to direct activities and does not absorb the majority of the expected losses or expected residual returns. The Company used the equity method of accounting for these entities. A loss in value of an investment other than a temporary decline is recognized as a charge to the condensed consolidated statements of operations . Total assets and liabilities of the Company’s consolidated VIEs are as follows: September 30, December 31, 2018 2017 Total assets $ 15,099 $ 7,539 Total liabilities $ 14,591 $ 7,178 Total assets and liabilities of the VIE entities which the Company does not consolidate are as follows: September 30, December 31, 2018 2017 Total assets $ 448 $ 448 Total liabilities $ 378 $ 388 The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 “Investments – Equity Method and Joint Ventures” (“ASC 323”) or ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate. All intercompany accounts and transactions, including all unrealized intercompany profits on transactions with equity-accounted investees, have been eliminated. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. These interim financial statements should be read in conjunction with the consolidated financial statements included in the Company’s 2017 Annual Report on Form 10-K for the year ended December 31, 2017 (“the 2017 Form 10-K”) which should be consulted for a summary of the significant accounting policies utilized by the Company. These interim financial statements are prepared following accounting policies consistent with the Company’s financial statements for the year ended December 31, 2017 , except as noted below.

New Accounting Standards and Ac

New Accounting Standards and Accounting Changes	9 Months Ended
	Sep. 30, 2018
New Accounting Standards and Accounting Changes [Abstract]
New Accounting Standards and Accounting Changes	2. New Accounting Standards and Accounting Changes Adoption of New Accounting Policies The Company adopted several standards including the following material standards on January 1, 2018, which are effective for annual periods ending after December 31, 2017, and for annual and interim periods thereafter. In 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASC Topic 606”). The Company adopted 2014-09 and several associated ASUs on January 1, 2018. See note 3 for a further discussion of the Company’s adoption of ASC Topic 606, including its 2018 operating results under the new standard. Recently Issued FASB Accounting Standard Codification Updates In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The purpose of the amendment is to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. New disclosures will include qualitative and quantitative requirements to provide additional information about the amounts recorded in the financial statements. Lessor accounting will remain largely unchanged from current guidance, however ASU 2016-02 will provide improvements that are intended to align lessor accounting with the lessee model and with updated revenue recognition guidance. For public entities, the amendments in ASU 2016-02 are effective for interim and annual reporting periods beginning after December 15, 2018. As a lessor, the Company has a significant portion of its revenue derived from leases, including its joint revenue sharing arrangements, and while the lessor accounting model is not fundamentally different, the Company continues to evaluate the effect of the standard on this revenue stream. The Company as a lessee, has entered into several leases that under ASC 840 are considered operating leases. The Company has inventoried its leases and continues to review its arrangements to identify any implied leases. The Company’s leases are primarily facility leases with various terms remaining. The Company is in the process of determining the rates to be used to discount its future performance obligation liabilities. The Company is currently evaluating the practical expedients offered by the standard and has not yet determined whether it will elect to apply them. In September 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842) – Targeted Improvements” (“ASU 2018-11”). The purpose of the amendment is to provide entities with an alternative transition method in addition to the existing transition method when adopting ASU 2016-02. Entities may elect to initially apply ASU 2016-02 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This alternative method has been provided by the Board after receiving additional feedback from entities who have encountered additional costs and complexities associated with the modified retrospective transitional method. The Company will be electing the transition method in ASU 2018-11 on January 1, 2019 and is currently assessing the impact on its condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The purpose of ASU 2016-13 is to require a financial asset measured on the amortized cost basis to be presented at the net amount expected to be collected. Credit losses relating to available-for-sale debt securities should be recorded through an allowance for credit losses. For public entities, the amendments in ASU 2016-13 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2016-13 on its condensed consolidated financial statements. The Company considers the applicability and impact of all recently issued FASB accounting standard codification updates. Accounting standards updates that are not noted above were assessed and determined to be not applicable or not significant to the Company’s condensed consolidated financial statements for the period ended September 30, 2018.

Adoption of ASC Topic 606, Reve

Adoption of ASC Topic 606, Revenue from Contracts with Customers	9 Months Ended
	Sep. 30, 2018
Revenue from Contracts with Customers [Abstract]
Revenue from Contracts with Customers	3. Adoption of ASC Topic 606, Revenue from Contracts with Customers, effective January 1, 2018 As discussed in note 2, in 2014 the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a five-step model whereby revenue is recognized as performance obligations within a contract are satisfied. The standard also requires new, expanded disclosures regarding revenue recognition. Several ASUs have been issued since the issuance of ASU 2014-09. These ASUs, which modify certain sections of ASU 2014-09 are intended to promote a more consistent interpretation and application of the principles outlined in the standard. On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. Prior year amounts are presented in accordance with ASC Topic 605, “Revenue Recognition” or other applicable standards effective prior to January 1, 2018. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. The Company’s revenues from the sales of projection systems, provision of maintenance services, sale of aftermarket 3D glasses and parts, conversion of film content into the IMAX DMR format, distribution of documentary film content and the provision of post- production services are within the scope of the standard. The Company’s joint revenue sharing revenue arrangements, with the exception of those where the title transfers to the customer prior to recognition of the system revenue (hybrid sales arrangements), are not in scope of the standard due to their classification as leases. Similarly, any system revenue transactions classified as sales-type leases are excluded from the provisions of the new standard. The Company has assessed its performance obligations under its arrangements pursuant to ASC Topic 606 and has concluded that there are no significant differences between the performance obligations required to be units of account under ASC Topic 606 and the deliverables considered to be units of account under ASC Topic 605. Specifically, the Company has concluded that its “System Obligation”, which consists of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation services, and projectionist training; a license to use the IMAX brand to market the theater; 3D glasses; initial maintenance and extended warranty services; and potentially the licensing of films remains unchanged when considered under ASC Topic 606. The Company’s performance obligations for its DMR, maintenance, film distribution and aftermarket sales contracts remain similar to those under ASC Topic 605. The new standard requires the Company to estimate the total consideration, including an estimate of future variable consideration, received in exchange for the goods delivered or services rendered. Certain of the Company’s revenue streams will be impacted by the variable consideration provisions of the new standard. The arrangements for the sale of projection systems include indexed minimum payment increases over the term of the arrangement, as well as provision for additional payments in excess of the minimum agreed payments in situations where the theater exceeds certain box office thresholds. Both of these contract provisions constitute variable consideration under the new standard that, subject to constraints to ensure reversal of revenues do not occur, require estimation and recognition upon transfer of control of the System Obligation to the customer, which is at the earlier of client acceptance of the installation of the system, including projectionist training, and the theater’s opening to the public. As this variable consideration extends through the entire term of the arrangement, which typically last 10 years, the Company applies constraints to its estimates and recognizes the variable consideration on a discounted present value basis at recognition. Under the previous standard, these amounts were recognized as reported by exhibitors (or customers) in future periods. In certain joint revenue sharing arrangements, specifically the Company’s hybrid sales arrangements, the Company’s arrangements call for sufficient upfront revenues to cover the cost of the arrangement, with monthly payments calculated based on the theater’s net box office earned. Title and control of the projection system transfer to the customer at the point of revenue recognition, which is the earlier of client acceptance of the theater installation, including projectionist training, and theater opening to the public. Under the new revenue recognition standard, the percentage payment is considered variable consideration that must be estimated and recognized at the time of initial revenue recognition. Using box office projections and the Company’s history with theater and box office experience in different territories, the Company estimates the amount of percentage payment earned over the life of the arrangement, subject to sufficient constraint such that there is not a risk of significant revenue reversal. Under the previous recognition standard, these amounts were recognized as reported by exhibitors (or customers) in future periods. As a result, the Company has reclassified hybrid sales arrangements to the traditional sales segment since the total consideration received and the revenue recognition timing at transfer of control of the assets now very closely resemble those of the traditional sale arrangements. The Company’s arrangements include a requirement for the provision of maintenance services over the life of the arrangement, subject to a consumer price index increase on renewal each year. Under the new standard, the Company has included the future consideration from the provision of maintenance services in the relative selling price allocation calculation at the inception of the arrangement. Under the previous recognition standard, only the first year’s extended warranty and maintenance services included as part of the upfront consideration received by the Company was included in the relative selling price allocation to determine the allocation of consideration between deliverables, while the future years maintenance services were recognized and amortized over each year’s renewal term. Except in circumstances where customers prepay the entire term’s maintenance arrangement, payments are due to the Company for the years after the extended warranty and maintenance services offered as part of the System Obligation expire. Payments upon renewal each year can be either in arrears or in advance, and can vary in frequency from monthly to annually. At September 30, 2018 , $20.0 million of consideration has been deferred in relation to outstanding stand ready performance obligations related to these maintenance services. As the maintenance services are a stand ready obligation, revenue, subject to appropriate constraint, is recognized evenly over the contract term, which is consistent with past treatment. The Company does not expect a significant change in the allocation of consideration between performance obligations to arise as a result of this change. The Company’s DMR and Film Distribution revenue streams fall under the variable consideration exemption for sales- or usage-based royalties. While the Company does not hold rights to the intellectual property in the form of the DMR film content, the Company is being reimbursed for the application of its intellectual property in the form of its patented DMR processes used in the creation of new intellectual property in the form of an IMAX DMR version of film. The Company’s Film Distribution revenues are strictly from the license of its intellectual property in the form of documentary film content to which the Company holds distribution rights. The Company’s remaining revenue streams are not significantly impacted by the new standard. As the arrangements do not call for variable consideration and recognition of revenues transfer at the time of provision of service or transfer of control of goods as appropriate. The recognition of variable consideration involves a significant amount of judgment. ASC Topic 606 requires variable consideration to be recognized subject to appropriate constraints to avoid a significant reversal of revenue in future periods. The standard identifies several examples of situations where constraining variable consideration would be appropriate: The amount of consideration is highly susceptible to factors outside the entity’s influence The uncertainty about the amount of consideration is not expected to be resolved for a long period of time The Company’s experience (or other evidence) with similar types of contracts is limited, or that experience has limited predictive value The Company has a practice of either offering a broad range of price concessions or changing the payment terms and conditions of similar contracts in similar circumstances The Company recorded an increase to opening retained earnings of $27.2 million, net of tax, as of January 1, 2018 due to the cumulative impact of adopting ASC Topic 606, with the impact primarily related to revenue from its theater system business. The impact to revenues as a result of applying ASC Topic 606 was an increase of $0.2 million and an increase of $1.4 million for the three and nine months ended September 30, 2018, respectively. The following table presents the impacted financial statement line items in the Company’s condensed consolidated statement of operations: Three Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As (in thousands of U.S. dollars, except per share amounts) ASC Topic 606 Adjustments reported Revenues $ 81,863 $ 245 $ 82,108 Provision for income taxes (1,398) (54) (1,452) Net income 7,311 191 7,502 Less: net income attributable to non-controlling interests (2,482) - (2,482) Net income attributable to common shareholders 4,829 191 5,020 Net income per share attributable to common shareholders - basic and diluted 0.08 - 0.08 Nine Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As (in thousands of U.S. dollars, except per share amounts) ASC Topic 606 Adjustments reported Revenues $ 264,011 $ 1,426 $ 265,437 Provision for income taxes (9,226) (314) (9,540) Net income 28,712 1,112 29,824 Less: net income attributable to non-controlling interests (8,513) (161) (8,674) Net income attributable to common shareholders 20,199 951 21,150 Net income per share attributable to common shareholders - basic and diluted 0.32 0.01 0.33 The following table presents the impact of ASC Topic 606 on the Company’s revenues by reportable segment: Three Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As ASC Topic 606 Adjustments reported Network business IMAX DMR $ 22,372 $ - $ 22,372 Joint revenue sharing arrangements – contingent rent (1) 15,115 (788) 14,327 IMAX systems – contingent rent (1) 475 (475) - 37,962 (1,263) 36,699 Theater business IMAX systems Sales and sales-type leases (2) 18,073 2,354 20,427 Ongoing fees and finance income (3) 2,570 401 2,971 Joint revenue sharing arrangements – fixed fees (4) 4,045 (1,247) 2,798 Theater system maintenance 12,415 - 12,415 Other theater 2,076 - 2,076 39,179 1,508 40,687 New business 1,275 - 1,275 Other Film post-production 2,262 - 2,262 Film distribution 800 - 800 Other 385 - 385 3,447 - 3,447 Total $ 81,863 $ 245 $ 82,108 Nine Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As ASC Topic 606 Adjustments reported Network business IMAX DMR $ 85,586 $ - $ 85,586 Joint revenue sharing arrangements – contingent rent (1) 59,495 (2,576) 56,919 IMAX systems – contingent rent (1) 1,802 (1,802) - 146,883 (4,378) 142,505 Theater business IMAX systems Sales and sales-type leases (2) 41,571 8,974 50,545 Ongoing fees and finance income (3) 8,000 982 8,982 Joint revenue sharing arrangements – fixed fees (4) 7,973 (4,152) 3,821 Theater system maintenance 37,462 - 37,462 Other theater 5,707 - 5,707 100,713 5,804 106,517 New business 4,999 - 4,999 Other Film post-production 6,512 - 6,512 Film distribution 2,644 - 2,644 Other 2,260 - 2,260 11,416 - 11,416 Total $ 264,011 $ 1,426 $ 265,437 ___________ (1) Contingent rent of $0.8 million and $2.6 million, respectively in the three and nine months ended September 30, 2018, related to theater systems under hybrid sales arrangements and $0.5 million and $1.8 million, respectively in the three and nine months ended September 30, 2018 related to theater systems under sales arrangements was recognized in the Company’s transition adjustment. (2) Variable consideration of $0.8 million and $4.1 million, respectively in the three and nine months ended September 30, 2018 relating to theater systems recognized as sales or hybrid sales was recognized as part of the System Obligation in the respective period and the fixed consideration recognized for theater systems installed under hybrid sales arrangements was reclassified from Joint revenue sharing arrangement – fixed fees as hybrid sales are no longer considered part of the Joint revenue sharing arrangement segment. (3) Finance income of $0.4 million and $1.0 million, respectively in the three and nine months ended September 30, 2018 was recognized on the future consideration related to contracts. (4) Fixed consideration of $1.2 million and $4.2 million, respectively in the three and nine months ended September 30, 2018 related to the recognition of theater systems under hybrid sales arrangements was reclassified to Sales and sales-type leases. Upon adoption of ASC Topic 606 the Company has evaluated its revenue streams by reportable segment and scoped out lease arrangements in accordance with the standard. The following table presents a breakdown of the Company’s revenues whereby fixed and variable consideration are subject to the new standard: Three Months Ended September 30, 2018 Subject to the New Revenue Recognition Standard Subject to the Lease Standard Fixed consideration Variable consideration Lease arrangements Total Network business IMAX DMR $ - $ 22,372 $ - $ 22,372 Joint revenue sharing arrangements – contingent rent - - 14,327 14,327 IMAX systems – contingent rent - - - - - 22,372 14,327 36,699 Theater business IMAX systems Sales and sales-type leases 19,320 1,107 - 20,427 Ongoing fees and finance income 2,971 - - 2,971 Joint revenue sharing arrangements – fixed fees 2,798 - - 2,798 Theater system maintenance 12,415 - - 12,415 Other theater 2,076 - - 2,076 39,580 1,107 - 40,687 New business 1,112 163 - 1,275 Other Film post-production 2,262 - - 2,262 Film distribution - 800 - 800 Other - 385 - 385 2,262 1,185 - 3,447 Total $ 42,954 $ 24,827 $ 14,327 $ 82,108 Nine Months Ended September 30, 2018 Subject to the New Revenue Recognition Standard Subject to the Lease Standard Fixed consideration Variable consideration Lease arrangements Total Network business IMAX DMR $ - $ 85,586 $ - $ 85,586 Joint revenue sharing arrangements – contingent rent - - 56,919 56,919 IMAX systems – contingent rent - - - - - 85,586 56,919 142,505 Theater business IMAX systems Sales and sales-type leases 45,142 5,403 - 50,545 Ongoing fees and finance income 8,982 - - 8,982 Joint revenue sharing arrangements – fixed fees 3,821 - - 3,821 Theater system maintenance 37,462 - - 37,462 Other theater 5,707 - - 5,707 101,114 5,403 - 106,517 New business 3,938 1,061 - 4,999 Other Film post-production 6,512 - - 6,512 Film distribution - 2,644 - 2,644 Other 50 2,210 - 2,260 6,562 4,854 - 11,416 Total $ 111,614 $ 96,904 $ 56,919 $ 265,437 The following table presents the impact from the adoption of ASC Topic 606 on the Company’s assets and liabilities in the condensed consolidated balance sheet: Balance at Balance at December 31, ASC Topic 606 January 1, 2017 Adjustments 2018 Assets Other Assets $ 26,757 $ 34,384 $ 61,141 Deferred income taxes 30,708 (6,436) 24,272 Shareholders' equity Accumulated deficit (87,592) 27,213 (60,379) Non-controlling interests 74,511 735 75,246 The Company has not experienced any significant true-ups or downs of its transition amounts. The following describes the Company’s updated revenue recognition policy to reflect the adoption of ASC Topic 606: Contracts with Multiple Performance Obligations The Company’s revenue arrangements with certain customers may involve performance obligations consisting of the delivery of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation, and projectionist training; a license to use the IMAX brand; 3D glasses; maintenance and extended warranty services; and licensing of films. The Company evaluates all of the performance obligations in an arrangement to determine which are considered distinct, either individually or in a group, for accounting purposes and which of the deliverables represent separate units of accounting based on the applicable accounting guidance in the Leases Topic of the FASB ASC; the Guarantees Topic of the FASB ASC; and the Revenue Recognition Topic of the FASB. If separate units of accounting are either required under the relevant accounting standards or determined to be applicable under the Revenue Recognition Topic, the total consideration received or receivable in the arrangement is allocated based on the applicable guidance in the above noted standards. Theater Systems The Company has identified the projection system, sound system, screen system and, if applicable, 3D glasses cleaning machine, theater design support, supervision of installation, projectionist training and the use of the IMAX brand to be, as a group, a distinct performance obligation, and a single unit of accounting (the “System Obligation”). When an arrangement does not include all the performance obligations of a System Obligation, the performance obligations of the System Obligation included in the arrangement are considered by the Company to be a grouped distinct performance obligation and a single unit of accounting. The Company is not responsible for the physical installation of the equipment in the customer’s facility; however, the Company supervises the installation by the customer. The customer has the right to use the IMAX brand from the date the Company and the customer enter into an arrangement. The Company’s System Obligation arrangements involve either a lease or a sale of the theater system. Consideration for the System Obligation, other than for those delivered pursuant to joint revenue sharing arrangements, consist of upfront or initial payments made before and after the final installation of the theater system equipment and ongoing payments throughout the term of the lease or over a period of time, as specified in the arrangement. The ongoing payments are the greater of an annual fixed minimum amount or a certain percentage of the theater box-office. Amounts received in excess of the annual fixed minimum amounts are considered contingent payments. The Company’s arrangements are non-cancellable, unless the Company fails to perform its obligations. In the absence of a material default by the Company, there is no right to any remedy for the customer under the Company’s arrangements. If a material default by the Company exists, the customer has the right to terminate the arrangement and seek a refund only if the customer provides notice to the Company of a material default and only if the Company does not cure the default within a specified period. Consideration is allocated to each unit of accounting based on the unit’s relative selling prices. The Company uses vender-specific objective evidence of selling price (VSOE) when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. VSOE is established for the Company’s System Obligation, maintenance and extended warranty services and film license arrangements. The Company uses a best estimate of selling price (BESP) for units of accounting that do not have VSOE or third-party evidence of selling price. The Company determines BESP for a deliverable by considering multiple factors including the Company’s historical pricing practices, product class, market competition and geography. Sales Arrangements For arrangements qualifying as sales, the revenue allocated to the System Obligation is recognized in accordance with the Revenue Recognition Topic of the FASB ASC, when all of the following conditions signifying transfer of control have been met: (i) the projector, sound system and screen system have been installed and are in full working condition, (ii) the 3D glasses cleaning machine, if applicable, has been delivered, (iii) projectionist training has been completed and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided there is persuasive evidence of an arrangement, the price is fixed or determinable and collectability is reasonably assured. The initial revenue recognized consists of the initial payments received and the present value of any future initial payments, fixed minimum ongoing payments and an estimate of future variable consideration (future CPI and additional payments in excess of the minimums in the case of full sale arrangements or a percentage of ongoing box office in the case of hybrid sales arrangements) that have been attributed to this unit of accounting. The Company has also agreed, on occasion, to sell equipment under lease or at the end of a lease term. Consideration agreed to for these lease buyouts is included in revenues from equipment and product sales, when persuasive evidence of an arrangement exists, the fees are fixed or determinable, collectability is reasonably assured and control of the theater system passes from the Company to the customer. Taxes assessed by governmental authorities that are both imposed on and concurrent with the specific revenue-producing transactions and collected by the Company have been excluded from the measurement of the transaction prices discussed above. Lease Arrangements The Company uses the Leases Topic of FASB ASC to evaluate whether an arrangement is a lease within the scope of the accounting standard. Transactions accounted for under the Leases Topic of FASB ASC are not within the scope of Topic 606. Arrangements not within the scope of the accounting standard are accounted for either as a sales or services arrangement, as applicable. For lease arrangements, the Company determines the classification of the lease in accordance with the Lease Topic of FASB ASC. A lease arrangement that transfers substantially all of the benefits and risks incident to ownership of the equipment is classified as a sales-type lease based on the criteria established by the accounting standard; otherwise the lease is classified as an operating lease. Prior to commencement of the lease term for the equipment, the Company may modify certain payment terms or make concessions. If these circumstances occur, the Company reassesses the classification of the lease based on the modified terms and conditions. For sales-type leases, the revenue allocated to the System Obligation is recognized when the lease term commences, which the Company deems to be when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of the written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided collectability is reasonably assured. The initial revenue recognized for sales-type leases consists of the initial payments received and the present value of future initial payments and fixed minimum ongoing payments computed at the interest rate implicit in the lease. Contingent payments in excess of the fixed minimum payments are recognized when reported by theater operators, provided collectability is reasonably assured. For operating leases, initial payments and fixed minimum ongoing payments are recognized as revenue on a straight-line basis over the lease term. For operating leases, the lease term is considered to commence when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater. Contingent payments in excess of fixed minimum ongoing payments are recognized as revenue when reported by theater operators, provided collectability is reasonably assured. Revenues from joint revenue sharing arrangements with upfront payments that qualify for classification as sales-type leases are recognized in accordance with the sales and sales-type lease criteria discussed above. Contingent revenues from joint revenue sharing arrangements are recognized as box-office results and concessions revenues are reported by the theater operator, provided collectability is reasonably assured. Finance Income Finance income is recognized over the term of the sales-type lease or financed sales receivable, provided collectability is reasonably assured. Finance income recognition ceases when the Company determines that the associated receivable is not collectible. Finance income is suspended when the Company identifies a theater that is delinquent, non-responsive or not negotiating in good faith with the Company. Once the collectability issues are resolved the Company will resume recognition of finance income. Improvements and Modifications Improvements and modifications to the theater system after installation are treated as separate revenue transactions, if and when the Company is requested to perform these services. Revenue is recognized for these services when the performance of the services has been completed, provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectability is reasonably assured. Cost of Equipment and Product Sale s Theater systems and other equipment subject to sales-type leases and sales arrangements includes the cost of the equipment and costs related to project management, design, delivery and installation supervision services as applicable. The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. In addition, the Company defers direct selling costs such as sales commissions and other amounts related to these contracts until the related revenue is recognized. The Company may have warranty obligations at or after the time revenue is recognized which require replacement of certain parts that do not affect the functionality of the theater system or services. The costs for warranty obligations for known issues are accrued as charges to costs and expenses applicable to revenues-equipment and product sales at the time revenue is recognized based on the Company’s past historical experience and cost estimates. Cos t of Rentals For theater systems and other equipment subject to an operating lease or placed in a theater operators’ venue under a joint revenue sharing arrangement, the cost of equipment and those costs that result directly from and are essential to the arrangement, is included within property, plant and equipment. Depreciation and impairment losses, if any, are included in cost of rentals based on the accounting policy set out in note 2(g) of the Company’s Form 10-K. Under the new standard, commissions continue to be deferred and recognized as costs and expenses applicable to revenues-rentals in the month they are earned, which is typically the month of installation. Terminations, Consensual Buyouts and Concessions The Company enters into theater system arrangements with customers that contain customer payment obligations prior to the scheduled installation of the theater system. During the period of time between signing and the installation of the theater system, which may extend several years, certain customers may be unable to, or may elect not to, proceed with the theater system installation for a number of reasons including business considerations, or the inability to obtain certain consents, approvals or financing. Once the determination is made that the customer will not proceed with installation, the arrangement may be terminated under the default provisions of the arrangement or by mutual agreement between the Company and the customer (a “consensual buyout”). Terminations by default are situations when a customer does not meet the payment obligations under an arrangement and the Company retains the amounts paid by the customer. Under a consensual buyout, the Company and the customer agree, in writing, to a settlement and to release each other of any further obligations under the arrangement or an arbitrated settlement is reached. Any initial payments retained or additional payments received by the Company are recognized as revenue when the settlement arrangements are executed and the cash is received, respectively. These termination and consensual buyout amounts are recognized in Other revenues. In addition, the Company could agree with customers to convert their obligations for other theater system configurations that have not yet been installed to arrangements to acquire or lease the IMAX digital theater system. The Company considers these situations to be a termination of the previous arrangement and origination of a new arrangement for the IMAX digital theater system. For all arrangements entered into or modified prior to the date of adoption of the amended FASB ASC 605-25, the Company continues to defer an amount of any initial fees received from the customer such that the aggregate of the fees deferred and the net present value of the future fixed initial and ongoing payments to be received from the customer equals the selling price of the IMAX digital theater system to be leased or acquired by the customer. Any residual portion of the initial fees received from the customer for the terminated theater system is recorded in other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed. Under the amended FASB ASC 605-25, for all arrangements entered into or materially modified after the date of adoption, the total arrangement consideration to be received is allocated on a relative selling price basis to the digital upgrade and the termination of the previous theater system. The arrangement consideration allocated to the termination of the existing arrangement is recorded in Other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed. The Company may offer certain incentives to customers to complete theater system transactions including payment concessions or free services and products such as film licenses or 3D glasses. Reductions in, and deferral of, payments are taken into account in determining the sales price either by a direct reduction in the sales price or a reduction of payments to be discounted in accordance with the Leases or Interests Topic of the FASB

Financing Receivables

Financing Receivables	9 Months Ended
	Sep. 30, 2018
Financing Receivables [Abstract]
Financing Receivables	4. Financing Receivables Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales of theater systems are as follows: September 30, December 31, 2018 2017 Gross minimum lease payments receivable $ 9,906 $ 8,537 Unearned finance income (963) (1,147) Minimum lease payments receivable 8,943 7,390 Accumulated allowance for uncollectible amounts (155) (155) Net investment in leases 8,788 7,235 Gross financed sales receivables 154,399 162,522 Unearned finance income (36,030) (39,341) Financed sales receivables 118,369 123,181 Accumulated allowance for uncollectible amounts (839) (922) Net financed sales receivables 117,530 122,259 Total financing receivables $ 126,318 $ 129,494 Net financed sales receivables due within one year $ 26,799 $ 25,455 Net financed sales receivables due after one year $ 90,731 $ 96,804 As at September 30, 2018 , the financed sale receivables had a weighted average effective interest rate of 9.1 % (December 31, 2017 — 9.1 %).

Inventories

Inventories	9 Months Ended
	Sep. 30, 2018
Inventories [Abstract]
Inventories	5. Inventories September 30, December 31, 2018 2017 Raw materials $ 35,732 $ 21,206 Work-in-process 3,478 2,601 Finished goods 13,404 6,981 $ 52,614 $ 30,788 At September 30, 2018 , finished goods inventory for which title had passed to the customer and revenue was deferred amounted to $ 2.6 million (December 31, 2017 — $ 4.9 million). During the three and nine months ended September 30, 2018 , the Company recognized write-downs for excess and obsolete inventory based on current estimates of net realizable value considering future events and conditions of $nil and $nil, respectively (2017 —$0.3 million and $0.3 million, respectively).

Credit Facility and Other Finan

Credit Facility and Other Financing Arrangements	9 Months Ended
	Sep. 30, 2018
Credit Facility and Other Financing Arrangements [Abstract]
Credit Facility and Other Financing Arrangements [Text Block]	6. Credit Facility and Other Financing Arrangements Credit Facility On June 28, 2018, the Company entered into a Fifth Amended and Restated Credit Agreement (the “Credit Agreement”) with Wells Fargo Bank, National Association, as agent, and a syndicate of lenders party thereto. The Credit Agreement expands the Company’s revolving borrowing capacity from $200.0 million to $300.0 million, and also contains an uncommitted accordion feature allowing the Company to further expand its borrowing capacity to $440.0 million or greater, depending on the mix of revolving and term loans comprising the incremental facility. The new facility (the new “Credit Facility”) matures on June 28, 2023. Loans under the new Credit Facility will bear interest, at the Company’s option, at (i) LIBOR plus a margin ranging from 1.00% to 1.75% per annum; or (ii) the U.S. base rate plus a margin ranging from 0.25% to 1.00% per annum, in each case depending on the Company’s Total Leverage Ratio (as defined in the Credit Agreement). In no event will the LIBOR rate be less than 0.00% per annum. The additional fees incurred as part of the new Credit Facility were $1.9 million. In addition, the Company recognized an expense of $0.3 million upon termination of the prior credit facility. The Credit Agreement requires that the Company maintain a Senior Secured Net Leverage Ratio (as defined in the Credit Agreement) of no greater than 3.25:1. In addition, the Credit Agreement contains customary affirmative and negative covenants for a transaction of this type, including covenants that limit indebtedness, liens, capital expenditures, asset sales, investments and restricted payments, in each case subject to negotiated exceptions and baskets. The Credit Agreement also contains representations, warranties and event of default provisions customary for a transaction of this type. The Company’s obligations under the Credit Facility are guaranteed by certain of the Company’s subsidiaries (the “Guarantors”), and are secured by first-priority security interests in substantially all of the assets of the Company and the Guarantors. The Company was in compliance with all of its requirements at September 30, 2018 . Total amounts drawn and available under the Credit Facility at September 30, 2018 were $ 20.0 million and $ 280.0 million, respectively (December 31, 2017 — $nil and $ 200.0 million, respectively). The effective interest rate for the three and nine months ended September 30, 2018 was 3.28 % and 3.28 %, respectively ( 2017 — n/a). As at September 30, 2018 , the Company did not have any advance payment guarantees outstanding (December 31, 2017 — $nil), under the Credit Facility. Working Capital Loan On July 13, 2018, IMAX (Shanghai) Multimedia Technology Co., Ltd. (“IMAX Shanghai”), the Company’s majority-owned subsidiary in China, entered into an unsecured revolving facility for up to 200.0 million Renminbi (approximately $30.0 million U.S. Dollars) to fund ongoing working capital requirements. The total amounts drawn and available under the working capital loan at September 30, 2018 were nil and 200.0 million Renminbi, respectively. Playa Vista Financing In 2014, IMAX PV Development Inc., a wholly-owned subsidiary of the Company (“PV Borrower”), entered into a loan agreement with Wells Fargo to principally fund the costs of development and construction of the Company’s new West Coast headquarters, located in the Playa Vista neighborhood of Los Angeles, California (the “Playa Vista Loan”). At inception, the Playa Vista Loan was fully drawn at $30.0 million and bore interest at a variable rate per annum equal to 2.0% above the 30-day LIBOR rate. The Playa Vista Loan was to be fully due and payable on October 19, 2025 (the “Maturity Date”), and could be prepaid at any time without premium, but with all accrued interest and other applicable payments. On July 13, 2018, the Company extinguished the Playa Vista Loan in its entirety by borrowing under its Credit Facility. The Company recognized an expense of $0.3 million related to the extinguishment of the Playa Vista Loan. Total amounts drawn under the loan at December 31, 2017 was $ 25.7 million. The effective interest rate for the three and nine months ended September 30, 2018 was 4.13 % and 3.87 %, respectively ( 2017 — 3.26 % and 3.06 %, respectively). As at September 30, 2018 , bank indebtedness includes the following: September 30, December 31, 2018 2017 Credit Facility $ 20,000 $ - Playa Vista Loan - 25,667 Deferred charges on debt financing (2,375) (310) $ 17,625 $ 25,357 Wells Fargo Foreign Exchange Facility Within the Credit Facility, the Company is able to purchase foreign currency forward contracts and/or other swap arrangements. The settlement risk on its foreign currency forward contracts was $ 0.1 million at September 30, 2018 , as the notional value exceeded the fair value of the forward contracts. As at September 30, 2018 , the Company has $ 45.4 million in notional value of such arrangements outstanding. Bank of Montreal Facility As at September 30, 2018 , the Company has available a $ 10.0 million facility (December 31, 2017 — $ 10.0 million) with the Bank of Montreal for use solely in conjunction with the issuance of performance guarantees and letters of credit fully insured by Export Development Canada (the “Bank of Montreal Facility”). As at September 30, 2018 , the Company does not have outstanding letters of credit or advance payment guarantees (December 31, 2017 — $nil), under the Bank of Montreal Facility.

Commitments, Contingencies and

Commitments, Contingencies and Guarantees	9 Months Ended
	Sep. 30, 2018
Commitments, Contingencies and Guarantees [Abstract]
Commitments, Contingencies and Guarantees	7. Commitments, Contingencies and Guarantees Commitments In the ordinary course of business, the Company enters into contractual agreements with third parties that include non-cancellable payment obligations, for which it is liable in future periods. These arrangements can include terms binding the Company to minimum payments and/or penalties if it terminates the agreement for any reason other than an event of default as described by the agreement. The Company has a minimum commitment of $ 2.7 million toward the development, production, post-production and marketing related to certain film and new content initiatives. As of September 30, 2018 , the Company has spent $ 2.7 million, and does not expect to spend any additional funds during the remainder of the year. Contingencies and guarantees The Company is involved in lawsuits, claims, and proceedings, including those identified below, which arise in the ordinary course of business. In accordance with the Contingencies Topic of the FASB ASC, the Company will make a provision for a liability when it is both probable that a loss has been incurred and the amount of the loss can be reasonably estimated. The Company believes it has adequate provisions for any such matters. The Company reviews these provisions in conjunction with any related provisions on assets related to the claims at least quarterly and adjusts these provisions to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other pertinent information related to the case. Should developments in any of these matters outlined below cause a change in the Company’s determination as to an unfavorable outcome and result in the need to recognize a material provision, or, should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on the Company’s results of operations, cash flows, and financial position in the period or periods in which such a change in determination, settlement or judgment occurs. The Company expenses legal costs relating to its lawsuits, claim and proceedings as incurred. On May 15, 2006, the Company initiated arbitration against Three-Dimensional Media Group, Ltd. (“3DMG”) before the International Centre for Dispute Resolution in New York (the “ICDR”), alleging breaches of the license and consulting agreements between the Company and 3DMG. On June 15, 2006, 3DMG filed an answer denying any breaches and asserting counterclaims that the Company breached the parties’ license agreement. The proceeding was suspended on May 4, 2009 due to failure of 3DMG to pay fees associated with the proceeding. The proceeding was further suspended on October 11, 2010 pending resolution of re-examination proceedings involving one of 3DMG’s patents. Following a status conference on April 27, 2016 before the ICDR, the ICDR granted 3DMG leave to amend its answer and counterclaims, and subsequently lifted the stay in this matter. In its amended counterclaims, 3DMG sought damages for alleged unpaid royalties, damages and other fees under the license and consulting agreements, and the Panel also permitted 3DMG to advance new damage theories. The ICDR held a final hearing in July and October 2017, the parties submitted final, post-hearing briefs in December 2017, and the ICDR held closing oral arguments in March 2018. On July 11, 2018, the ICDR issued a Partial Final Award that found for 3DMG on certain claims and for the Company on other claims. As part of the Partial Final Award, the ICDR awarded damages in favor of 3DMG in the amount of $8.8 million, which is inclusive of approximately $1.8 million in pre-award interest. On August 13, 2018, 3DMG filed a motion seeking modification and correction of portions of the award, and on August 23, 2018, 3DMG filed an application for attorney fees and expenses. The Company has opposed both motions, which are currently pending before the ICDR, but no assurances can be given with respect to how the ICDR will rule on those motions. A charge of $7.5 million was recorded in the nine month period ended September 30, 2018 to the Legal arbitration award financial statement line item. In January 2004, the Company and IMAX Theatre Services Ltd., a subsidiary of the Company, commenced an arbitration seeking damages before the International Court of Arbitration of the International Chamber of Commerce (the “ICC”) with respect to the breach by Electronic Media Limited (“EML”) of its December 2000 agreement with the Company. In June 2004, the Company commenced a related arbitration before the ICC against EML’s affiliate, E-City Entertainment (I) PVT Limited (“E-City”). On March 27, 2008, the arbitration panel issued a final award in favor of the Company in the amount of $11.3 million, consisting of past and future rents owed to the Company, plus interest and costs, as well as an additional $2,512 each day in interest from October 1, 2007 until the date the award is paid. In July 2008, E-City commenced a proceeding in Mumbai, India seeking an order that the ICC award may not be recognized in India and on June 10, 2013, the Bombay High Court ruled that it had jurisdiction over the proceeding filed by E-City. The Company appealed that ruling to the Supreme Court of India, and on March 10, 2017, the Supreme Court set aside the Bombay High Court’s judgement and dismissed E-City’s petition. On March 29, 2017, the Company filed an Execution Application in the Bombay High Court seeking to enforce the ICC award against E-City and several related parties. That matter is currently pending. The Company has also taken steps to enforce the ICC final award outside of India. In December 2011, the Ontario Superior Court of Justice issued an order recognizing the final award and requiring E-City to pay the Company $30,000 to cover the costs of the application, and in October 2015, the New York Supreme Court recognized the Canadian judgment and entered it as a New York judgment. The Company intends to continue pursuing its rights and seeking to enforce the award, although no assurances can be given with respect to the ultimate outcome. In March 2013, IMAX (Shanghai), received notice from the Shanghai office of the General Administration of Customs (“Customs Authority”) that it had been selected for a customs audit (the “Audit”). In the course of the Audit, the Customs Authority discovered the underpayment by IMAX Shanghai of the freight and insurance portion of the customs duties and taxes applicable to the importation of certain IMAX theater systems during the period from October 2011 through March 2013. Though IMAX Shanghai’s importation agent accepted responsibility for the error giving rise to the underpayment, the matter was transferred first to the Anti-Smuggling Bureau (the “ASB”) of the Customs Authority and then to the Third Division of Shanghai People’s Procuratorate for further review. The amount of the underpayment exceeds RMB 200,000, the applicable ASB threshold for treatment as a criminal matter, and on August 8, 2018, IMAX Shanghai was informed that the logistics function of the Company, but not the Company itself, would face criminal charges. A preliminary court conference was held on September 5, 2018, and a hearing took place on October 24, 2018, after which the court indicated it would review additional evidence before ruling on the matter. During the year ended December 31, 2017, at the request of the ASB, IMAX Shanghai paid approximately $0.15 million to the ASB to satisfy the amount owing as a result of the underpayment and recorded an estimate of $0.3 million in respect of fines that it believes are likely to result from the matter. IMAX Shanghai has been advised that the range of potential penalties is between three and five times the underpayment; however, the actual amount of any fines or other penalties remains unknown and the Company cautions that the actual fines or other penalties maybe be greater or less than the amount accrued or the expected range. On November 11, 2013, Giencourt Investments, S.A. (“Giencourt”) initiated arbitration before the International Centre for Dispute Resolution in Miami, Florida, based on alleged breaches by the Company of its theater agreement and related license agreement with Giencourt. An arbitration hearing for witness testimony was held during the week of December 14, 2015. At the hearing, Giencourt’s expert identified monetary damages of up to approximately $10.4 million, which Giencourt sought to recover from the Company. The Company asserted a counterclaim against Giencourt for breach of contract and sought to recover lost profits in excess of $24.0 million under the agreements. Subsequently, in December 2015, Giencourt made a motion to the panel seeking to enforce a purported settlement of the matter based on negotiations between Giencourt and the Company. The panel held a final hearing with closing arguments in October 2016. On February 7, 2017, the panel issued a Partial Final Award and on July 21, 2017, the panel issued a Final Award (collectively, the “Award”), which held that the parties had reached a binding settlement, and therefore the panel did not reach the merits of the dispute. The Company strongly disputes that discussions about a potential resolution of this matter amounted to an enforceable settlement. In October 2017, the Company filed a petition to vacate the arbitration award in the United States Court for the Southern District of Florida on various grounds, including that the panel exceeded its jurisdiction. The petition is still pending. At this time, the Company is unable to determine the amounts that it may owe pursuant to the Award, or the timing of any such payments, and therefore no assurances can be given with respect to the ultimate outcome of the matter . In addition to the matters described above, the Company is currently involved in other legal proceedings or governmental inquiries which, in the opinion of the Company’s management, will not materially affect the Company’s financial position or future operating results, although no assurance can be given with respect to the ultimate outcome of any such proceedings. In the normal course of business, the Company enters into agreements that may contain features that meet the definition of a guarantee. The Guarantees Topic of the FASB ASC defines a guarantee to be a contract (including an indemnity) that contingently requires the Company to make payments (either in cash, financial instruments, other assets, shares of its stock or provision of services) to a third party based on (a) changes in an underlying interest rate, foreign exchange rate, equity or commodity instrument, index or other variable, that is related to an asset, a liability or an equity security of the counterparty, (b) failure of another party to perform under an obligating agreement or (c) failure of another third party to pay its indebtedness when due. Financial Guarantees The Company has provided no significant financial guarantees to third parties. Product Warranties The Company’s accrual for product warranties, which was recorded as part of accrued and other liabilities in the condensed consolidated balance sheets, was $0.2 million and $0.1 million at September 30, 2018 and December 31, 2017 , respectively. Director/Officer Indemnifications The Company’s General By-law contains an indemnification of its directors/officers, former directors/officers and persons who have acted at its request to be a director/officer of an entity in which the Company is a shareholder or creditor, to indemnify them, to the extent permitted by the Canada Business Corporations Act , against expenses (including legal fees), judgments, fines and any amounts actually and reasonably incurred by them in connection with any action, suit or proceeding in which the directors and/or officers are sued as a result of their service, if they acted honestly and in good faith with a view to the best interests of the Company. In addition, the Company has entered into indemnification agreements with each of its directors in order to effectuate the foregoing. The nature of the indemnification prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. The Company has purchased directors’ and officers’ liability insurance. No amount has been accrued in the condensed consolidated balance sheets as at September 30, 2018 and December 31, 2017 , with respect to this indemnity. Other Indemnification Agreements In the normal course of the Company’s operations, the Company provides indemnifications to counterparties in transactions such as: theater system lease and sale agreements and the supervision of installation or servicing of the theater systems; film production, exhibition and distribution agreements; real property lease agreements; and employment agreements. These indemnification agreements require the Company to compensate the counterparties for costs incurred as a result of litigation claims that may be suffered by the counterparty as a consequence of the transaction or the Company’s breach or non-performance under these agreements. While the terms of these indemnification agreements vary based upon the contract, they normally extend for the life of the agreements. A small number of agreements do not provide for any limit on the maximum potential amount of indemnification; however, virtually all of the Company’s system lease and sale agreements limit such maximum potential liability to the purchase price of the system. The fact that the maximum potential amount of indemnification required by the Company is not specified in some cases prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. Historically, the Company has not made any significant payments under such indemnifications and no amounts have been accrued in the condensed consolidated financial statements with respect to the contingent aspect of these indemnities.

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Operations Supplemental Information	9 Months Ended
	Sep. 30, 2018
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Condensed Consolidated Statements of Operations Supplemental Information	8. Condensed Consolidated Statements of Operations Supplemental Information Selling Expenses The Company defers direct selling costs such as sales commissions and other amounts related to its sale and sales-type lease arrangements until the related revenue is recognized . These costs and direct advertising and marketing, included in costs and expenses applicable to Revenues – Equipment and product sales, totaled $ 0.8 million and $ 2.0 million for the three and nine months ended September 30, 2018 ( 2017 — $ 1.1 million and $ 2.2 million, respectively). Film exploitation costs, including advertising and marketing, totaled $ 3.1 million and $ 15.7 million for the three and nine months ended September 30, 2018 ( 2017 — $ 2.5 million and $ 9.1 million, respectively), and are recorded in costs and expenses applicable to revenues-services as incurred. Commissions are recognized as costs and expenses applicable to Revenues – Rentals in the month they are earned. These costs totaled $ 0.4 million and $ 1.0 million for the three and nine months ended September 30, 2018 ( 2017 — $ 0.4 million and $ 0.9 million, respectively). Direct advertising and marketing costs for each theater are charged to costs and expenses applicable to Revenues –Rentals as incurred. These costs totaled an expense of $ 0.5 million and $ 1.2 million for the three and nine months ended September 30, 2018 ( 2017 — $ 0.8 million and $ 1.5 million, respectively). Foreign Exchange Included in selling, general and administrative expenses for the three and nine months ended September 30, 2018 is a gain of $ 0.4 million and a loss of $ 0.7 million, respectively ( 2017 — gain of $ 0.5 million and gain of $ 0.7 million, respectively), for net foreign exchange gains/losses related to the translation of foreign currency denominated monetary assets and liabilities. See note 14 (d) for additional information. Collaborative Arrangements Joint Revenue Sharing Arrangements In a joint revenue sharing arrangement, the Company receives a portion of a theater’s box office and concession revenues, and in some cases a small upfront or initial payment, in exchange for placing a theater system at the theater operator’s venue. Under joint revenue sharing arrangements, the customer has the ability and the right to operate the hardware components or direct others to operate them in a manner determined by the customer. The Company’s joint revenue sharing arrangements are typically non-cancellable for 10 years or longer with renewal provisions. Title to equipment under joint revenue sharing arrangements generally does not transfer to the customer. The Company’s joint revenue sharing arrangements do not contain a guarantee of residual value at the end of the term. The customer is required to pay for executory costs such as insurance and taxes and is required to pay the Company for maintenance and extended warranty throughout the term. The customer is responsible for obtaining insurance coverage for the theater systems commencing on the date specified in the arrangement’s shipping terms and ending on the date the theater systems are delivered back to the Company. The Company has signed joint revenue sharing agreements with 39 exhibitors for a total of 1,203 theater systems, of which 757 theaters were operating as at September 30, 2018 , the terms of which are similar in nature, rights and obligations. The accounting policy for the Company’s joint revenue sharing arrangements is disclosed in note 3. Amounts attributable to transactions arising between the Company and its customers under joint revenue sharing arrangements are included in Revenue—Equipment and product sales and Rentals and for the three and nine months ended September 30, 2018 amounted to $ 17.0 million and $ 60.6 million, respectively ( 2017 — $ 18.2 million and $ 54.2 million, respectively). IMAX DMR In an IMAX DMR arrangement, the Company transforms conventional motion pictures into the Company’s large screen format, allowing the release of Hollywood content to the global IMAX theater network. In a typical IMAX DMR film arrangement, the Company will absorb its costs for the digital re-mastering and then recoup this cost from a percentage of the box-office receipts of the film, which in recent years has averaged approximately 12.5% outside of Greater China and a lower percentage for certain films within Greater China. The Company does not typically hold distribution rights or the copyright to these films. For the nine months ended September 30, 2018 , the majority of IMAX DMR revenue was earned from the exhibition of 58 IMAX DMR films ( 2017 – 46 ) throughout the IMAX theater network. Amounts attributable to transactions arising between the Company and its customers under IMAX DMR arrangements are included in Services revenue and for the three and nine months ended September 30, 2018 amounted to $ 22.4 million and $ 85.6 million, respectively ( 2017 — $ 25.9 million and $ 77.1 million, respectively). Co-Produced Film Arrangements In certain film arrangements, the Company co-produces a film with a third party whereby the third party retains the copyright and rights to the film and the Company obtains exclusive theatrical distribution rights to the film. Under these arrangements, both parties contribute funding to the Company’s wholly-owned production company for the production of the film and for associated exploitation costs. Clauses in the film arrangements generally provide for the third party to take over the production of the film if the cost of the production exceeds its approved budget or if it appears as though the film will not be delivered on a timely basis. As at September 30, 2018 , the Company has two significant co-produced film arrangements which represent the VIE total assets balance of $ 15.1 million and liabilities balance of $ 14.6 million and three other co-produced film arrangements, the terms of which are similar. The accounting policies relating to co-produced film arrangements are disclosed in notes 2(a) of the Company’s 2017 Form 10-K, and in note 3. For the three and nine months ended September 30, 2018 , expenses totaling $ 0.2 million and $ 0.4 million, respectively ( 2017 — expense of $ 0.3 million and $ 1.0 million, respectively) attributable to transactions between the Company and other parties involved in the production of the films have been included in cost and expenses applicable to Revenues – Services. As at September 30, 2018 , the Company is participating in one significant co-produced television arrangement. This arrangement is not a VIE. For the three and nine months ended September 30, 2018 , revenues of $nil and $ 0.4 million, respectively ( 2017 — revenue of $ 8.7 million and $ 8.7 million, respectively) and costs and expenses applicable to revenues of $nil and $ 0.5 million, respectively ( 2017 — $ 19.8 million and $ 20.6 million, respectively) attributable to this collaborative arrangement have been recorded in Revenue – Services and Costs and expenses applicable to Revenues – Services, respectively.

Condensed Consolidated Statem_7

Condensed Consolidated Statements of Cash Flows Supplemental Information	9 Months Ended
	Sep. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Condensed Consolidated Statements of Cash Flows Supplemental Information	9. Condensed Consolidated Statements of Cash Flows Supplemental Information Depreciation and amortization are comprised of the following: Nine Months Ended September 30, 2018 2017 Film assets $ 11,166 $ 13,560 Property, plant and equipment Joint revenue sharing arrangements 15,293 13,299 Other property, plant and equipment 9,753 8,638 Other intangible assets 3,871 3,157 Other assets 925 691 Deferred financing costs 976 422 $ 41,984 $ 39,767 Write-downs, net of recoveries, are comprised of the following: Nine Months Ended September 30, 2018 2017 Accounts receivable $ 1,567 $ 2,633 Property, plant and equipment (1)(3) 482 4,412 Joint revenue sharing arrangements (1) 354 - Financing receivables 100 680 Other intangible assets 38 - Film assets (2)(3) - 16,076 Other assets (3) - 1,522 Inventories - 297 $ 2,541 $ 25,620 __________ (1) The Company recognized asset impairment charges of $0.8 million (2017 — $0.6 million) against property, plant and equipment after an assessment of the carrying value of certain assets in light of their future expected cash flows. (2) The Company reviewed the carrying value of certain documentary film assets as a result of lower than expected revenue being generated during the period and revised expectations for future revenues based on the latest information available. In the nine months ended September 30, 2017, an impairment of $4.6 million was recorded based on the carrying value of these documentary films as compared to the related estimated future box office and revenues that would ultimately be generated by these films. No such impairment was recognized in the nine months ended September 30, 2018. (3) In 2017, as a result of the Company’s restructuring activities, certain long-lived assets were deemed to be impaired as the Company’s exit from certain activities limited the future revenue associated with these assets. The Company recognized film impairment charges of $0.3 million, property, plant and equipment charges of $3.7 million and other asset charges of $1.5 million. See note 16 for additional details. Significant non-cash investing and financing activities are comprised of the following: Nine Months Ended September 30, 2018 2017 Net accruals related to: Purchases of property, plant and equipment $ 634 $ 935 Investment in joint revenue sharing arrangements (200) 150 Acquisition of other intangible assets (189) 72 $ 245 $ 1,157

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
Income Taxes	10. Income Taxes Income Taxes The Company’s effective tax rate differs from the statutory tax rate and varies from year to year primarily as a result of permanent differences, investment and other tax credits, the provision for income taxes at different rates in foreign and other provincial jurisdictions, enacted statutory tax rate increases or reductions in the year, changes due to foreign exchange, changes in the Company’s valuation allowance based on the Company’s recoverability assessments of deferred tax assets, and favorable or unfavorable resolution of various tax examinations. During the quarter ended September 30, 2018 , there was no change in the Company’s estimates of the recoverability of its deferred tax assets based on an analysis of both positive and negative evidence including projected future earnings. As at September 30, 2018 , the Company had net deferred income tax assets after valuation allowance of $ 27.3 million (December 31, 2017 — $ 30.7 million), which consists of a gross deferred income tax asset of $ 27.5 million (December 31, 2017 — $ 30.9 million), against which the Company is carrying a $ 0.2 million valuation allowance (December 31, 2017 — $ 0.2 million). For the quarter ended September 30, 2018 , the Company recorded a provision for income taxes of $ 1.5 million. Included in the provision for income taxes was a recovery of $0.3 million related to its provision for uncertain tax positions and a recovery of $0.1 million related to its provision for stock-based compensation costs recognized in the period. On December 22, 2017, the SEC issued Staff Accounting Bulletin (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act when a company does not have all the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the effect of the changes in the Tax Act. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC Topic 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC Topic 740. While the Company is able to make reasonable estimates of the impact of the reduction in corporate rate and other changes in the legislation the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions the Company may take. The effect of the provisional re-measurement on deferred taxes due to the Tax Reform was reflected entirely in 2017. As of December 31, 2017, the Company was able to determine a reasonable estimate of the effects of tax reform and recorded that estimate as a provisional amount. The provisional re-measurement of the deferred tax assets and liabilities resulted in a $9.3 million discrete tax provision for the year. The provisional re-measurement amount may change as data becomes available allowing more accurate scheduling of the deferred tax assets and liabilities. In addition, the Tax Act also included a number of other changes. The Company continues to monitor the impact of the Tax Act during the measurement period, which can range up to one-year, due to, among other things, further refinement of the Company’s calculations, changes in interpretations and assumptions the Company has made, guidance that may be issued and actions the Company may take as a result of the Tax Act. No further changes have been reported as of September 30, 2018. As a result, no U.S. income taxes have been provided for any undistributed foreign earnings, or any additional outside basis differences inherent in these foreign entities, as the Company is a Canadian corporation and these amounts continue to be indefinitely reinvested in foreign operations which are owned directly or indirectly. The Company has not provided Canadian taxes on cumulative earnings of non-Canadian affiliates and associated companies that have been reinvested indefinitely. Taxes are provided for earnings of non-Canadian affiliates and associated companies when the Company determines that such earnings are no longer indefinitely reinvested. Cash held outside of North America as at September 30, 2018 was $120.8 million (December 31, 2017 — $119.4 million), of which $50.4 million was held in the People’s Republic of China (“PRC”) (December 31, 2017 — $32.6 million). The Company's intent is to permanently reinvest these amounts outside of Canada and the Company does not currently anticipate that it will need funds generated from foreign operations to fund North American operations. In the event funds from foreign operations are needed to fund operations in North America and if withholding taxes have not already been previously provided, the Company would be required to accrue and pay these additional withholding tax amounts on repatriation of funds from China to Canada. The Company currently estimates this amount to be $8.6 million. Income Tax Effect on Other Comprehensive Income The income tax (expense) benefit included in the Company’s other comprehensive (loss) income are related to the following items: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Unrealized change in cash flow hedging instruments $ (132) $ 188 $ 309 $ 132 Realized change in cash flow hedging instruments upon settlement 12 (358) 99 (634) $ (120) $ (170) $ 408 $ (502)

Capital Stock

Capital Stock	9 Months Ended
	Sep. 30, 2018
Capital Stock [Abstract]
Capital Stock	11. Capital Stock Stock-Based Compensation Compensation costs recorded in the condensed consolidated statements of operations for the Company’s stock-based compensation plans were $ 5.6 million and $ 17.1 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — $ 6.0 million and $ 18.2 million, respectively). The following reflects the stock-based compensation expense recorded to the respective financial statement line items: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Cost and expenses applicable to revenues $ 587 $ 380 $ 1,319 $ 1,120 Selling, general and administrative expenses 4,840 5,198 15,499 16,196 Research and development 135 165 347 480 Exit costs, restructuring charges and associated impairments - 299 (19) 372 $ 5,562 $ 6,042 $ 17,146 $ 18,168 The following reflects a breakdown of the Company’s stock-based compensation expense by each plan type: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Stock options $ 1,489 $ 1,060 $ 4,239 $ 3,426 Restricted Share Units 3,772 3,916 11,792 12,398 China Long Term Incentive Plan Restricted Share Units 241 696 961 1,108 China Options 60 280 154 911 China Cash Settled Share-Based Payments - 90 - 325 $ 5,562 $ 6,042 $ 17,146 $ 18,168 Stock Option Summary The following table summarizes certain information in respect of option activity under the Company’s Stock Option Plan (“SOP”) and IMAX Amended and Restated Long Term Incentive Plan (“IMAX LTIP”) for the nine months ended September 30, 2018 : Weighted Average Exercise Number of Shares Price Per Share 2018 2017 2018 2017 Options outstanding, beginning of period 5,082,100 5,190,542 $ 29.31 $ 28.35 Granted 1,081,120 854,764 21.96 30.07 Exercised (12,750) (658,341) 17.08 21.90 Forfeited (51,238) (95,375) 31.14 32.41 Expired (490,042) (22,269) 31.61 37.08 Cancelled (100,596) (28,256) 30.32 30.65 Options outstanding, end of period 5,508,594 5,241,065 27.66 29.32 Options exercisable, end of period 3,902,341 4,011,217 28.58 28.94 Restricted Share Units (“RSU”) Summary The following table summarizes certain information in respect of RSU activity under the IMAX LTIP for the nine months ended September 30, 2018 : Number of Awards Weighted Average Grant Date Fair Value Per Share 2018 2017 2018 2017 RSUs outstanding, beginning of period 995,329 1,124,180 $ 32.68 $ 33.01 Granted 658,353 460,362 20.99 30.54 Vested and settled (392,066) (316,278) 30.87 30.46 Forfeited (63,621) (111,367) 30.34 31.99 RSUs outstanding, end of period 1,197,995 1,156,897 26.97 32.90 Issuer Purchases of Equity Securities In 2017, the Company‘s Board of Directors approved a new $200.0 million share repurchase program for shares of the Company’s common stock. The share repurchase program expires on June 30, 2020. The repurchases may be made either in the open market or through private transactions, subject to market conditions, applicable legal requirements and other relevant factors. The Company has no obligation to repurchase shares and the share repurchase program may be suspended or discontinued by the Company at any time. During the three and nine months ended September 30, 2018 , the Company repurchased nil and 2,154,689 common shares, respectively ( 2017 – nil and 1,736,150 , respectively) at an average price of $nil and $ 21.54 per share, respectively ( 2017 – $nil and $ 26.57 per share, respectively). The total number of shares purchased during the three and nine months ended September 30, 2018 does not include any shares purchased in the administration of employee share-based compensation plans (which amounted to nil and 300,000 , respectively ( 2017 — nil and 604,036 , respectively) common shares, at an average price of $nil and $ 20.55 per share, respectively ( 2017 — $nil and $ 32.32 per share, respectively)). Net Income (Loss) Per Share Reconciliations of the numerator and denominator of the basic and diluted per-share computations are comprised of the following: Three Months Nine Months Ended September 30, Ended September 30, 2018 2017 2018 2017 Net income (loss) applicable to common shareholders $ 5,020 $ (850) $ 21,150 $ (2,487) Weighted average number of common shares (000's): Issued and outstanding, beginning of period 62,522 64,723 64,696 66,160 Weighted average number of shares repurchased, net of shares issued, during the period 29 13 (1,230) (536) Weighted average number of shares used in computing basic income per share 62,551 64,736 63,466 65,624 Assumed exercise of stock options and RSUs, net of shares assumed repurchased 242 67 114 210 Weighted average number of shares used in computing diluted income per share 62,793 64,803 63,580 65,834 The calculation of diluted earnings per share for the three and nine months ended September 30, 2018 excludes 5,732,840 and 5,735,717 shares, respectively ( 2017 — 6,230,891 and 5,181,485 shares, respectively) that are issuable upon the vesting of 299,859 and 302,736 RSUs, respectively ( 2017 — 1,075,439 and 710,843 RSUs, respectively) and the exercise of 5,432,981 and 5,432,981 stock options, respectively ( 2017 — 5,155,452 and 4,470,642 stock options, respectively), as the impact would be antidilutive.

Segmented Information

Segmented Information	9 Months Ended
	Sep. 30, 2018
Segmented Information [Abstract]
Segmented Information	12. Segmented Information Management, including the Company’s Chief Executive Officer (“CEO”) who is the Company’s Chief Operating Decision Maker (as defined in the Segment Reporting Topic of the FASB ASC), assesses segment performance based on segment revenues, gross margins and film performance. Selling, general and administrative expenses, research and development costs, amortization of intangibles, receivables provisions (recoveries), write-downs net of recoveries, interest income, interest expense and tax (provision) recovery are not allocated to the segments. The Company’s reportable segments are organized under four primary groups identified by nature of product sold or service provided: (1) Network Business, representing variable revenue generated by box office results and which includes the reportable segment of IMAX DMR and contingent rent from the joint revenue sharing arrangements and IMAX systems segments (e ffective January 1, 2018, the Company no longer includes hybrid joint revenue sharing arrangements, which take the form of a sale, in the joint revenue sharing arrangement reportable segment. These arrangements are now reflected under the IMAX systems segment of Theater Business) ; (2) Theater Business, representing revenue generated by the sale and installation of theater systems and maintenance services, primarily related to the IMAX Systems and Theater System Maintenance reportable segments, and also includes hybrid (fixed and contingent) revenues and upfront installation costs from sales arrangements previously reported in the joint revenue sharing arrangements segment and after-market sales of projection system parts and 3D glasses from the other segment; (3) New Business, which includes content licensing and distribution fees associated with the Company’s original content investments, virtual reality initiatives, and other business initiatives that are in the development and/or start-up phase, and (4) Other; which includes the film post-production and distribution segments, certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items. The Company is presenting information at a disaggregated level to provide more relevant information to readers, as permitted by the standard. On January 1, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, and all the related amendments on a prospective basis, refer to note 3 for additional information. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above. Transactions between the film production IMAX DMR segment and the film post-production segment are valued at exchange value. Inter-segment profits are eliminated upon consolidation, as well as for the disclosures below. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Revenue (1) Network business IMAX DMR $ 22,372 $ 25,971 $ 85,586 $ 77,136 Joint revenue sharing arrangements – contingent rent (2) 14,327 15,572 56,919 49,702 IMAX systems – contingent rent (2) - 1,094 - 2,573 36,699 42,637 142,505 129,411 Theater business IMAX systems (2) 23,398 27,757 59,527 56,022 Joint revenue sharing arrangements – fixed fees (2) 2,798 2,658 3,821 4,536 Theater system maintenance 12,415 11,511 37,462 33,459 Other theater 2,076 1,586 5,707 5,449 40,687 43,512 106,517 99,466 New business 1,275 8,917 4,999 11,508 Other Film post-production 2,262 1,914 6,512 9,134 Film distribution 800 784 2,644 2,235 Other 385 1,036 2,260 3,460 3,447 3,734 11,416 14,829 Total $ 82,108 $ 98,800 $ 265,437 $ 255,214 Gross Margin Network business IMAX DMR (3) $ 14,461 $ 18,114 $ 57,523 $ 52,578 Joint revenue sharing arrangements – contingent rent (2)(3) 8,081 9,351 39,441 33,271 IMAX systems – contingent rent (2) - 1,094 - 2,573 22,542 28,559 96,964 88,422 Theater business IMAX systems (2)(3) 13,064 17,768 37,487 35,772 Joint revenue sharing arrangements – fixed fees (2)(3) 529 624 776 887 Theater system maintenance 5,996 4,624 17,289 13,306 Other theater 581 247 1,099 1,082 20,170 23,263 56,651 51,047 New business (298) (11,912) 139 (13,432) Other Film post-production 737 763 2,272 4,287 Film distribution (3) (477) (361) (1,952) (4,549) Other (483) (444) (787) (677) (223) (42) (467) (939) Total $ 42,191 $ 39,868 $ 153,287 $ 125,098 ___________ (1) The Company’s largest customer represented 15.5 % and 18.4 % of total revenues for the three and nine months ended September 30, 2018 , respectively ( 2017 — 11.4 % and 14.4 %, respectively). (2) On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. Refer to note 3 for additional information. (3) IMAX DMR segment margins include marketing costs of $ 3.1 million and $ 13.7 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — $ 2.5 million and $ 9.8 million, respectively). Joint revenue sharing arrangements segment margins include advertising, marketing and commission costs of $ 1.0 million and $ 2.2 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — $ 1.3 million and $ 2.5 million, respectively). IMAX systems segment margins include marketing and commission costs of $ 0.8 million and $ 2.0 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — $ 1.1 million and $ 2.2 million, respectively). Film distribution segment margins include marketing expense of less than $ 0.1 million and $ 2.0 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — an expense of less than $ 0.1 million and a recovery of $ 0.7 million, respectively). Geographic Information Revenue by geographic area is based on the location of the customer. Revenue related to IMAX DMR is presented based upon the geographic location of the theaters that exhibit the re-mastered films. IMAX DMR revenue is generated through contractual relationships with studios and other third parties and these may not be in the same geographical location as the theater. Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Revenue United States $ 20,763 $ 33,324 $ 86,476 $ 85,030 Greater China 30,480 36,563 81,967 88,135 Asia (excluding Greater China) 13,909 9,233 34,510 25,177 Western Europe 6,879 8,090 26,191 20,846 Latin America 2,469 2,688 8,804 8,122 Canada 2,106 3,732 8,116 10,045 Russia & the CIS 3,142 1,839 7,478 7,493 Rest of the World 2,360 3,331 11,895 10,366 Total $ 82,108 $ 98,800 $ 265,437 $ 255,214 No single country in the Rest of the World, Western Europe, Latin America and Asia (excluding Greater China) classifications comprises more than 10% of the total revenue.

Employees Pension and Postretir

Employees Pension and Postretirement Benefits	9 Months Ended
	Sep. 30, 2018
Employees Pension and Postretirement Benefits [Abstract]
Employees Pension and Postretirement Benefits	13. Employee's Pension and Postretirement Benefits Defined Benefit Plan The Company has an unfunded U.S. defined benefit pension plan (the “SERP”) covering Richard L. Gelfond, CEO of the Company. The following table provides disclosure of the pension obligation for the SERP: September 30, December 31, 2018 2017 Projected benefit obligation: Obligation, beginning of period $ 19,003 $ 19,580 Interest cost 316 427 Actuarial gain - (1,004) Obligation, end of period and unfunded status $ 19,319 $ 19,003 The following table provides disclosure of pension expense for the SERP: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest cost $ 105 $ 107 $ 316 $ 320 Pension expense $ 105 $ 107 $ 316 $ 320 No contributions are expected to be made for the SERP during the remainder of 2018 . The Company expects interest costs of $ 0.1 million to be recognized as a component of net periodic benefit cost during the remainder of 2018 . The accumulated benefit obligation for the SERP was $ 19.3 million at September 30, 2018 (December 31, 2017 — $ 19.0 million). The SERP assumptions are that Mr. Gelfond will receive a lump sum payment six months after retirement at the end of the current term of his employment agreement (December 31, 2019), although Mr. Gelfond has not informed the Company that he intends to retire at that time. Defined Contribution Pension Plan The Company also maintains defined contribution plans for its employees, including its executive officers. The Company makes contributions to these plans on behalf of employees in an amount up to 5% of their base salary subject to certain prescribed maximums. During the three and nine months ended September 30, 2018 , the Company contributed and expensed an aggregate of $ 0.4 million and $ 1.0 million, respectively ( 2017 — $ 0.3 million and $ 0.9 million, respectively ) to its Canadian defined contribution plan and an aggregate of $ 0.1 million and $ 0.4 million, respectively ( 2017 — $ 0.1 million and $ 0.6 million, respectively ) to its defined contribution employee plan under Section 401(k) of the U.S. Internal Revenue Code. Postretirement Benefits - Executives The Company has an unfunded postretirement plan for Mr. Gelfond and Bradley J. Wechsler, Chairman of the Company’s Board of Directors. The plan provides that the Company will maintain health benefits for Messrs. Gelfond and Wechsler until they become eligible for Medicare and, thereafter, the Company will provide Medicare supplement coverage as selected by Messrs. Gelfond and Wechsler. The postretirement benefits obligation as at September 30, 2018 is $ 0.7 million (December 31, 2017 — $ 0.7 million). The Company has expensed less than $ 0.1 million and less than $ 0.1 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — less than $0.1 million and less than $ 0.1 million, respectively). Postretirement Benefits – Canadian Employees The Company has an unfunded postretirement plan for its Canadian employees upon meeting specific eligibility requirements. The Company will provide eligible participants, upon retirement, with health and welfare benefits. The postretirement benefits obligation as at September 30, 2018 is $ 1.6 million (December 31, 2017 — $ 1.7 million). The Company has expensed less than $ 0.1 million and less than $ 0.1 million for the three and nine months ended September 30, 2018 , respectively ( 2017 — less than $ 0.1 million and less than $ 0.1 million, respectively). Deferred Compensation Retirement Plan The Company maintains a deferred compensation plan (“the Retirement Plan”) covering Greg Foster, CEO of IMAX Entertainment and Senior Executive Vice President of the Company. The Company has agreed to make a total contribution of $3.2 million pursuant to a schedule set forth in Mr. Foster’s employment agreement. The Retirement Plan is subject to a vesting schedule based on continued employment with the Company, and will vest in 25% increments on July 2 of 2019, 2022, 2025 and 2027, but will vest in full if Mr. Foster’s employment terminates under specified circumstances, including if the Company terminates his employment without cause, if he resigns for good reason, or if the Company does not offer to renew Mr. Foster’s employment on terms substantially similar to those set forth in his current employment agreement and, as a result, Mr. Foster incurs a separation from service. As at September 30, 2018 , the Company had an unfunded benefit obligation recorded of $ 1.5 million (December 31, 2017 — $ 1.0 million). The Company recognized an expense of $ 0.2 million and $ 0.6 million for the three and nine months ended September 30, 2018 , respectively ( 2017 – $ 0.2 million and $ 0.3 million, respectively). Subsequent to September 30, 2018, the Company has announced that the employment contract with Mr. Foster will not be renewed; accordingly, Mr. Foster’s retirement plan will vest in full following the end of the employment agreement term.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2018
Financial Instruments [Abstract]
Financial Instruments	14. Financial Instruments Financial Instruments The Company maintains cash with various major financial institutions. The Company’s cash is invested with highly rated financial institutions. The Company’s accounts receivables and financing receivables are subject to credit risk. The Company’s accounts receivable and financing receivables are concentrated with the theater exhibition industry and film entertainment industry. To minimize the Company’s credit risk, the Company retains title to underlying theater systems leased, performs initial and ongoing credit evaluations of its customers and makes ongoing provisions for its estimate of potentially uncollectible amounts. The Company believes it has adequately provided for related exposures surrounding receivables and contractual commitments. Fair Value Measurements The carrying values of the Company’s cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities due within one year approximate fair values due to the short-term maturity of these instruments. The Company’s other financial instruments are comprised of the following: As at September 30, 2018 As at December 31, 2017 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Level 1 Cash and cash equivalents (1) $ 133,615 $ 133,615 $ 158,725 $ 158,725 Level 2 Net financed sales receivable (2) $ 117,530 $ 117,286 $ 122,259 $ 122,918 Net investment in sales-type leases (2) 8,788 8,872 7,235 7,409 Convertible loan receivable (2) 1,500 1,500 1,500 1,500 Equity securities (3) 2,017 2,017 2,016 2,016 Foreign exchange contracts — designated forwards (3) (134) (134) 1,425 1,425 Borrowings under the Playa Vista Loan (1) - - (25,667) (25,667) Borrowings under the Credit Facility (1) (20,000) (20,000) - - ______________ (1) Recorded at cost, which approximates fair value. (2) Estimated based on discounting future cash flows at currently available interest rates with comparable terms. (3) Value determined using quoted prices in active markets. There were no significant transfers between Level 1 and Level 2 during the three and nine months ended September 30, 2018 or 2017 . When a determination is made to classify an asset or liability within Level 3, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement. There were no transfers in or out of the Company’s level 3 assets during the three and nine months ended September 30, 2018 . Financing Receivables The Company’s net investment in leases and its net financed sale receivables are subject to the disclosure requirements of ASC 310 “Receivables”. Due to differing risk profiles of its net investment in leases and its net financed sales receivables, the Company views its net investment in leases and its net financed sale receivables as separate classes of financing receivables. The Company does not aggregate financing receivables to assess impairment. The Company monitors the credit quality of each customer on a frequent basis through collections and aging analyses. The Company also holds meetings monthly in order to identify credit concerns and whether a change in credit quality classification is required for the customer. A customer may improve in their credit quality classification once a substantial payment is made on overdue balances or the customer has agreed to a payment plan with the Company and payments have commenced in accordance to the payment plan. The change in credit quality indicator is dependent upon management approval. The Company classifies its customers into four categories to indicate the credit quality worthiness of its financing receivables for internal purposes only: Good standing — Theater continues to be in good standing with the Company as the client’s payments and reporting are up-to-date. Credit Watch — Theater operator has begun to demonstrate a delay in payments, and has been placed on the Company's credit watch list for continued monitoring, but active communication continues with the Company. Depending on the size of outstanding balance, length of time in arrears and other factors, transactions may need to be approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "Pre-approved transactions" category, but not in as good of condition as those receivables in "Good standing". Pre-approved transactions only — Theater operator is demonstrating a delay in payments with little or no communication with the Company. All service or shipments to the theater must be reviewed and approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "All transactions suspended" category, but not in as good of condition as those receivables in "Credit Watch". Depending on the individual facts and circumstances of each customer, finance income recognition may be suspended if management believes the receivable to be impaired. All transactions suspended — Theater is severely delinquent, non-responsive or not negotiating in good faith with the Company. Once a theater is classified as “All transactions suspended” the theater is placed on nonaccrual status and all revenue recognitions related to the theater are stopped. The following table discloses the recorded investment in financing receivables by credit quality indicator: As at September 30, 2018 As at December 31, 2017 Minimum Financed Minimum Financed Lease Sales Lease Sales Payments Receivables Total Payments Receivables Total In good standing $ 7,711 $ 107,322 $ 115,033 $ 6,265 $ 118,060 $ 124,325 Credit Watch 603 9,508 10,111 568 2,926 3,494 Pre-approved transactions 629 549 1,178 557 1,003 1,560 Transactions suspended - 990 990 - 1,192 1,192 $ 8,943 $ 118,369 $ 127,312 $ 7,390 $ 123,181 $ 130,571 While recognition of finance income is suspended, payments received by a customer are applied against the outstanding balance owed. If payments are sufficient to cover any unreserved receivables, a recovery of provision taken on the billed amount, if applicable, is recorded to the extent of the residual cash received. Once the collectibility issues are resolved and the customer has returned to being in good standing, the Company will resume recognition of finance income. The Company’s investment in financing receivables on nonaccrual status is as follows: As at September 30, 2018 As at December 31, 2017 Recorded Related Recorded Related Investment Allowance Investment Allowance Net investment in leases $ - $ - $ - $ - Net financed sales receivables 990 (739) 1,192 (922) Total $ 990 $ (739) $ 1,192 $ (922) The Company considers financing receivables with aging between 60-89 days as indications of theaters with potential collection concerns. The Company will begin to focus its review on these financing receivables and increase its discussions internally and with the theater regarding payment status. Once a theater’s aging exceeds 90 days, the Company’s policy is to review and assess collectibility on the theater’s past due accounts. Over 90 days past due is used by the Company as an indicator of potential impairment as invoices up to 90 days outstanding could be considered reasonable due to the time required for dispute resolution or for the provision of further information or supporting documentation to the customer. The Company’s aged financing receivables are as follows: As at September 30, 2018 Related Recorded Accrued Billed Unbilled Total Investment and 30-89 Days Financing Recorded Recorded Related Net of Current 90+ Days Receivables Investment Investment Allowances Allowances Net investment in leases $ 71 $ 77 $ 459 $ 607 $ 8,336 $ 8,943 $ (155) $ 8,788 Net financed sales receivables 2,096 1,923 5,075 9,094 109,275 118,369 (839) 117,530 Total $ 2,167 $ 2,000 $ 5,534 $ 9,701 $ 117,611 $ 127,312 $ (994) $ 126,318 As at December 31, 2017 Related Recorded Accrued Billed Unbilled Total Investment and 30-89 Days Financing Recorded Recorded Related Net of Current 90+ Days Receivables Investment Investment Allowances Allowances Net investment in leases $ 103 $ 74 $ 376 $ 553 $ 6,837 $ 7,390 $ (155) $ 7,235 Net financed sales receivables 3,285 1,399 3,763 8,447 114,734 123,181 (922) 122,259 Total $ 3,388 $ 1,473 $ 4,139 $ 9,000 $ 121,571 $ 130,571 $ (1,077) $ 129,494 The Company’s recorded investment in past due financing receivables for which the Company continues to accrue finance income is as follows: As at September 30, 2018 Related Recorded Accrued Billed Unbilled Investment and 30-89 Days Financing Recorded Related Past Due and Current 90+ Days Receivables Investment Allowance Accruing Net investment in leases $ 31 $ 62 $ 459 $ 552 $ 1,901 $ - $ 2,453 Net financed sales receivables 800 1,017 4,961 6,778 32,449 - 39,227 Total $ 831 $ 1,079 $ 5,420 $ 7,330 $ 34,350 $ - $ 41,680 As at December 31, 2017 Related Recorded Accrued Billed Unbilled Investment and 30-89 Days Financing Recorded Related Past Due and Current 90+ Days Receivables Investment Allowance Accruing Net investment in leases $ 68 $ 70 $ 376 $ 514 $ 2,287 $ - $ 2,801 Net financed sales receivables 1,165 743 3,363 5,271 27,430 - 32,701 Total $ 1,233 $ 813 $ 3,739 $ 5,785 $ 29,717 $ - $ 35,502 The Company considers financing receivables to be impaired when it believes it to be probable that it will not recover the full amount of principal or interest owing under the arrangement. The Company uses its knowledge of the industry and economic trends, as well as its prior experiences to determine the amount recoverable for impaired financing receivables. The following table discloses information regarding the Company’s impaired financing receivables: For the Three Months Ended September 30, 2018 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 869 121 (739) 869 - Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 869 $ 121 $ (739) $ 869 $ - For the Three Months Ended September 30, 2017 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 1,051 266 (922) 697 24 Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 1,051 $ 266 $ (922) $ 697 $ 24 For the Nine Months Ended September 30, 2018 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 869 121 (739) 950 - Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 869 $ 121 $ (739) $ 950 $ - For the Nine Months Ended September 30, 2017 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 1,051 266 (922) 562 84 Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 1,051 $ 266 $ (922) $ 562 $ 84 The Company’s activity in the allowance for credit losses for the period and the Company’s recorded investment in financing receivables are as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Net Investment Net Financed Net Investment Net Financed in Leases Sales Receivables in Leases Sales Receivables Allowance for credit losses: Beginning balance $ 155 $ 839 $ 155 $ 922 Charge-offs - - - (183) Recoveries - - - - Provision - - - 100 Ending balance $ 155 $ 839 $ 155 $ 839 Ending balance: individually evaluated for impairment $ 155 $ 839 $ 155 $ 839 Financing receivables: Ending balance: individually evaluated for impairment $ 8,943 $ 118,369 $ 8,943 $ 118,369 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Net Investment Net Financed Net Investment Net Financed in Leases Sales Receivables in Leases Sales Receivables Allowance for credit losses: Beginning balance $ 321 $ 427 $ 672 $ 494 Charge-offs - - (351) (67) Recoveries - - - - Provision - 495 - 495 Ending balance $ 321 $ 922 $ 321 $ 922 Ending balance: individually evaluated for impairment $ 321 $ 922 $ 321 $ 922 Financing receivables: Ending balance: individually evaluated for impairment $ 6,574 $ 118,179 $ 6,574 $ 118,179 Foreign Exchange Risk Management The Company is exposed to market risk from changes in foreign currency rates. A majority of the Company’s revenues is denominated in U.S. dollars while a substantial portion of its costs and expenses is denominated in Canadian dollars. A portion of the net U.S. dollar cash flows of the Company is periodically converted to Canadian dollars to fund Canadian dollar expenses through the spot market. In China and Japan, the Company has ongoing operating expenses related to its operations in Chinese Renminbi and Japanese yen, respectively. Net cash flows are converted to and from U.S. dollars through the spot market. The Company also has cash receipts under leases denominated in Chinese Renminbi, Japanese yen, Canadian dollars and Euros which are converted to U.S. dollars through the spot market. In addition, because IMAX films generate box office in 79 different countries, unfavourable exchange rates between applicable local currencies and the U.S. dollar affect the Company’s reported gross box-office and revenues, further impacting the Company’s results of operations. The Company’s policy is to not use any financial instruments for trading or other speculative purposes. The Company entered into a series of foreign currency forward contracts to manage the Company’s risks associated with the volatility of foreign currencies. Certain of these foreign currency forward contracts met the criteria required for hedge accounting under the Derivatives and Hedging Topic of the FASB ASC at inception, and continue to meet hedge effectiveness tests at September 30, 2018 (the “Foreign Currency Hedges”), with settlement dates throughout 2018 and 2020. Foreign currency derivatives are recognized and measured in the balance sheet at fair value. Changes in the fair value (gains or losses) are recognized in the condensed consolidated statements of operations except for derivatives designated and qualifying as foreign currency cash flow hedging instruments. The Company currently has cash flow hedging instruments associated with selling, general and administrative expenses and capital expenditures. For foreign currency cash flow hedging instruments related to selling, general and administrative expenses, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to the condensed consolidated statements of operations when the forecasted transaction occurs. For foreign currency cash flow hedging instruments related to capital expenditures, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to property, plant and equipment on the balance sheet when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the condensed consolidated statements of operations. The Company currently does not hold any derivatives which are not designated as hedging instruments . The following tabular disclosures reflect the impact that derivative instruments and hedging activities have on the Company’s condensed consolidated financial statements: Notional value of foreign exchange contracts: September 30, December 31, 2018 2017 Derivatives designated as hedging instruments: Foreign exchange contracts — Forwards $ 45,422 $ 35,170 Fair value of derivatives in foreign exchange contracts: September 30, December 31, Balance Sheet Location 2018 2017 Derivatives designated as hedging instruments: Foreign exchange contracts — Forwards Other assets $ 385 $ 1,447 Accrued and other liabilities (519) (22) $ (134) $ 1,425 Derivatives in Foreign Currency Hedging relationships are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Foreign exchange contracts Derivative Gain (Loss) — Forwards Recognized in OCI (Effective Portion) $ 506 $ 1,366 $ (1,180) $ 2,451 Location of Derivative Gain Three Months Ended September 30, Nine Months Ended September 30, Reclassified from AOCI into Income (Effective Portion) 2018 2017 2018 2017 Foreign exchange contracts Selling, general and — Forwards administrative expenses $ 47 $ 717 $ 379 $ 533 Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Foreign exchange contracts Derivative (Loss) Gain — Forwards Recognized In and Out of OCI (Effective Portion) $ (19) $ - $ 27 $ (80) The Company's estimated net amount of the existing losses as at September 30, 2018 is $ 0.1 million, which is expected to be reclassified to earnings within the next twelve months. Investments in New Business Ventures The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 or FASB ASC 320, as appropriate. As at September 30, 2018 , the equity method of accounting is being utilized for an investment with a carrying value of $nil (December 31, 2017 — $nil). The Company’s accumulated losses in excess of its equity investment were $ 2.4 million as at September 30, 2018 , and are classified in Accrued and other liabilities. For the three months ended September 30, 2018 , gross revenues, cost of revenue and net loss for the Company’s investment was $ 0.3 million, $ 1.0 million and $ 0.6 million, respectively ( 2017 — $ 0.2 million , $ 1.0 million and $ 0.8 million, respectively). For the nine months ended September 30, 2018 , gross revenues, cost of revenue and net loss for the Company’s investment was $ 1.8 million, $ 2.7 million and $ 1.6 million, respectively ( 2017 — $ 0.7 million, $ 2.8 million and $ 2.3 million, respectively) The Company has determined it is not the primary beneficiary of this VIE, and therefore this entity has not been consolidated. In a prior year, the Company issued a convertible loan of $1.5 million to this entity with a term of 3 years with an annual effective interest rate of 5.0%. The instrument is classified as an available-for-sale investment due to certain features that allow for conversion to common stock in the entity in the event of certain triggers occurring. In addition, the Company has an investment in preferred stock of another business venture of $ 1.5 million which meet the criteria for classification as a debt security under the FASB ASC 320 and is recorded at a fair value of $ nil at September 30, 2018 (December 31, 2017 — $ nil ). This investment was classified as an equity investment. Furthermore, the Company has an investment of $ 1.0 million (December 31, 2017 — $ 1.0 million) in the shares of an exchange traded fund. This investment is also classified as an equity investment. As at September 30, 2018 , the Company held investments with a total value of $ 3.5 million in the preferred shares of enterprises which meet the criteria for classification as an equity security under FASB ASC 325, carried at historical cost, net of impairment charges. The carrying value of these equity security investments was $ 1.0 million at September 30, 2018 (December 31, 2017 — $1.0 million). The total carrying value of investments in new business ventures at September 30, 2018 is $ 3.5 million (December 31, 2017 — $3.5 million) and is recorded in Other assets.

Non-Controlling Interests

Non-Controlling Interests	9 Months Ended
	Sep. 30, 2018
Temporary Equity Disclosure [Abstract]
Non-Controlling Interests [Text Block]	15. Non-Controlling Interests IMAX China Non-Controlling Interest The Company indirectly owns approximately 67.80% of IMAX China Holding, Inc. (“IMAX China”), whose shares trade on the Hong Kong Stock Exchange. IMAX China remains a consolidated subsidiary of the Company. Other Non-Controlling Interest The Company’s Original Film Fund was established in 2014 to co-finance a portfolio of 10 original large-format films. The initial investment in the Original Film Fund was committed to by a third party in the amount of $ 25.0 million, with the possibility of contributing additional funds. The Company has contributed $ 9.0 million to the Original Film Fund since 2014, and has reached its maximum contribution. The Company sees the Original Film Fund as a vehicle designed to generate a continuous, steady flow of high-quality documentary content. As at September 30, 2018 , the Original Film Fund invested $20.5 million toward the development of original films. The related production, financing and distribution agreement includes put and call rights relating to change of control of the rights, title and interest in the co-financed pictures. The Company also established its VR Fund among the Company, its subsidiary IMAX China and other strategic investors to help finance the creation of interactive VR content experiences for use across all VR platforms, including in the pilot IMAX VR Centers. The VR Fund recently helped finance the production of one interactive VR experience, which debuted exclusively in the pilot IMAX VR Centers in November 2017 before being made available to other VR platforms. The VR Fund continues to finance other productions of interactive VR experiences as part of its ongoing activities. As at September 30, 2018 , the Company invested $4.0 million toward the development of VR content. The following summarizes the movement of the non-controlling interest in temporary equity, in the Company’s subsidiary for the nine months ended September 30, 2018 : Balance as at December 31, 2017 $ 1,353 Issuance of subsidiary shares to non-controlling interests 7,546 Net loss (870) Balance as at September 30, 2018 $ 8,029

Exit costs Restructuring and As

Exit costs Restructuring and Associated Impairments	9 Months Ended
	Sep. 30, 2018
Exit costs restructuring and associated impairments [Abstract]
Restructuring And Related Activities Disclosure [Text Block]	16. Exit costs, restructuring charges and associated impairments The Company recognized the following charges in its condensed consolidated statements of operations for the three and nine months ended September 30, 2018 : Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Restructuring charges $ - $ 2,721 $ 1,158 $ 7,426 Costs to exit an operating lease - 716 - 716 Asset impairments - - - 5,553 $ - $ 3,437 $ 1,158 $ 13,695 Restructuring Charges In June 2017, the Company implemented a cost reduction plan with the goal of increasing profitability, operating leverage and free cash flow. The cost reduction plan included the exit from certain non-core businesses or initiatives, as well as a one-time reduction in workforce. Restructuring charges are comprised of employee severance costs including benefits and stock-based compensation, costs of consolidating facilities and contract termination costs. Restructuring charges are based upon plans that have been committed to by the Company, but may be refined in subsequent periods. These charges are recognized pursuant to FASB ASC 420. A liability for a cost associated with an exit or disposal activity is recognized and measured at its fair value in the condensed consolidated statement of operations in the period in which the liability is incurred. When estimating the value of facility restructuring activities, assumptions are applied regarding estimated sub-lease payments to be received, which can differ from actual results. In connection with the Company’s restructuring initiatives, the Company incurred $nil and $ 1.2 million in restructuring charges for the three and nine months ended September 30, 2018 ( 2017 — $ 2.7 million and $ 7.4 million, respectively). A summary of the restructuring costs by reporting groups identified by nature of product sold, or service provided as disclosed in note 12 recognized are as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 IMAX DMR $ - $ 534 $ 611 $ 1,082 Corporate - 2,024 332 3,966 Theater system maintenance - 80 215 818 IMAX systems - 29 - 469 New business - 29 - 432 Joint revenue sharing arrangements - - - 59 Film post-production - - - 19 Other - 25 - 581 $ - $ 2,721 $ 1,158 $ 7,426 The Company does not expect to recognize any additional restructuring charges during the remainder of 2018 . The following table sets forth a summary of restructuring accrual activities for the nine months ended September 30, 2018 : Employee Severance and Benefits Balance as at December 31, 2017 $ 2,221 Restructuring charges 1,158 Cash payments (2,609) Balance as at September 30, 2018 $ 770 Associated Impairments As a result of the cost reduction plan discussed above, the Company recognized costs associated with the retirement of certain long-lived assets pursuant to the FASB ASC 410-20, “Asset retirement and environmental obligations” and ASC 360-10, “Property, plant and equipment”. The following impairments for the nine months ended September 30, 2017 are a direct result of the exit activities described in (a) above. Film assets $ 335 Property, plant and equipment 3,696 Other assets 1,522 $ 5,553 In the three and nine months ended September 30, 2018 , the Company did not recognize any exit costs or associated impairments.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2018
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Basis of Accounting	All intercompany accounts and transactions, including all unrealized intercompany profits on transactions with equity-accounted investees, have been eliminated. The year-end condensed consolidated balance sheet data was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. These interim financial statements should be read in conjunction with the consolidated financial statements included in the Company’s 2017 Annual Report on Form 10-K for the year ended December 31, 2017 (“the 2017 Form 10-K”) which should be consulted for a summary of the significant accounting policies utilized by the Company. These interim financial statements are prepared following accounting policies consistent with the Company’s financial statements for the year ended December 31, 2017 , except as noted below.
Variable interest entities	These condensed consolidated financial statements include the accounts of the Company, except for subsidiaries which the Company has identified as variable interest entities (“VIEs”) where the Company is not the primary beneficiary. The nature of the Company’s business is such that the results of operations for the interim periods presented are not necessarily indicative of results to be expected for the fiscal year. In the opinion of management, the information contained herein reflects all normal and recurring adjustments necessary to make the results of operations for the interim periods a fair statement of such operations. The Company has evaluated its various variable interests to determine whether they are VIEs as required by the Consolidation Topic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC” or “Codification”). The Company has ten film production companies that are VIEs. For five of the Company’s film production companies, the Company has determined that it is the primary beneficiary of these entities as the Company has the power to direct the activities of the respective VIE that most significantly impact the respective VIE’s economic performance and has the obligation to absorb losses of the VIE that could potentially be significant to the respective VIE or the right to receive benefits from the respective VIE that could potentially be significant to the respective VIE. The majority of these consolidated assets are held by the IMAX Original Film Fund (the “Original Film Fund”) and the IMAX Virtual Reality Fund (the “VR Fund”) as described in note 15 (b). For the other five film production companies which are VIEs, the Company does not consolidate these film entities since it does not have the power to direct activities and does not absorb the majority of the expected losses or expected residual returns. The Company used the equity method of accounting for these entities. A loss in value of an investment other than a temporary decline is recognized as a charge to the condensed consolidated statements of operations
Equity and Cost Method Investments Policy	The Company accounts for investments in new business ventures using the guidance of the FASB ASC 323 “Investments – Equity Method and Joint Ventures” (“ASC 323”) or ASC 320 “Investments in Debt and Equity Securities” (“ASC 320”), as appropriate.
New Accounting Pronouncements Adopted	Adoption of New Accounting Policies The Company adopted several standards including the following material standards on January 1, 2018, which are effective for annual periods ending after December 31, 2017, and for annual and interim periods thereafter. In 2014, the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASC Topic 606”). The Company adopted 2014-09 and several associated ASUs on January 1, 2018. See note 3 for a further discussion of the Company’s adoption of ASC Topic 606, including its 2018 operating results under the new standard.
Accounting Pronouncements Not Yet Adopted	Recently Issued FASB Accounting Standard Codification Updates In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The purpose of the amendment is to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. New disclosures will include qualitative and quantitative requirements to provide additional information about the amounts recorded in the financial statements. Lessor accounting will remain largely unchanged from current guidance; however, ASU 2016-02 will provide improvements that are intended to align lessor accounting with the lessee model and with updated revenue recognition guidance. For public entities, the amendments in ASU 2016-02 are effective for interim and annual reporting periods beginning after December 15, 2018. As a lessor, the Company has a significant portion of its revenue derived from leases, including its joint revenue sharing arrangements, and while the lessor accounting model is not fundamentally different, the Company continues to evaluate the effect of the standard on this revenue stream. The Company as a lessee, has entered into several leases that under ASC 840 are considered operating leases. The Company has inventoried its leases and continues to review its arrangements to identify any implied leases. The Company’s leases are primarily facility leases with various terms remaining. The Company is in the process of determining the rates to be used to discount its future performance obligation liabilities. The Company is currently evaluating the practical expedients offered by the standard and has not yet determined whether it will elect to apply them. In September 2018, the FASB issued ASU No. 2018-11, “Leases (Topic 842) – Targeted Improvements” (“ASU 2018-11”). The purpose of the amendment is to provide entities with an alternative transition method in addition to the existing transition method when adopting ASU 2016-02. Entities may elect to initially apply ASU 2016-02 at the adoption date and recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. This alternative method has been provided by the Board after receiving additional feedback from entities who have encountered additional costs and complexities associated with the modified retrospective transitional method. The Company will be electing the transition method in ASU 2018-11 on January 1, 2019 and is currently assessing the impact on its condensed consolidated financial statements. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). The purpose of ASU 2016-13 is to require a financial asset measured on the amortized cost basis to be presented at the net amount expected to be collected. Credit losses relating to available-for-sale debt securities should be recorded through an allowance for credit losses. For public entities, the amendments in ASU 2016-13 are effective for interim and annual reporting periods beginning after December 15, 2019. The Company is currently assessing the impact of ASU 2016-13 on its condensed consolidated financial statements. The Company considers the applicability and impact of all recently issued FASB accounting standard codification updates. Accounting standards updates that are not noted above were assessed and determined to be not applicable or not significant to the Company’s condensed consolidated financial statements for the period ended September 30, 2018 .
Revenue Recognition, Contracts with Multiple Performance Obligations, Description [Policy Text Block]	Contracts with Multiple Performance Obligations The Company’s revenue arrangements with certain customers may involve performance obligations consisting of the delivery of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation, and projectionist training; a license to use the IMAX brand; 3D glasses; maintenance and extended warranty services; and licensing of films. The Company evaluates all of the performance obligations in an arrangement to determine which are considered distinct, either individually or in a group, for accounting purposes and which of the deliverables represent separate units of accounting based on the applicable accounting guidance in the Leases Topic of the FASB ASC; the Guarantees Topic of the FASB ASC; and the Revenue Recognition Topic of the FASB. If separate units of accounting are either required under the relevant accounting standards or determined to be applicable under the Revenue Recognition Topic, the total consideration received or receivable in the arrangement is allocated based on the applicable guidance in the above noted standards. Theater Systems The Company has identified the projection system, sound system, screen system and, if applicable, 3D glasses cleaning machine, theater design support, supervision of installation, projectionist training and the use of the IMAX brand to be, as a group, a distinct performance obligation, and a single unit of accounting (the “System Obligation”). When an arrangement does not include all the performance obligations of a System Obligation, the performance obligations of the System Obligation included in the arrangement are considered by the Company to be a grouped distinct performance obligation and a single unit of accounting. The Company is not responsible for the physical installation of the equipment in the customer’s facility; however, the Company supervises the installation by the customer. The customer has the right to use the IMAX brand from the date the Company and the customer enter into an arrangement. The Company’s System Obligation arrangements involve either a lease or a sale of the theater system. Consideration for the System Obligation, other than for those delivered pursuant to joint revenue sharing arrangements, consist of upfront or initial payments made before and after the final installation of the theater system equipment and ongoing payments throughout the term of the lease or over a period of time, as specified in the arrangement. The ongoing payments are the greater of an annual fixed minimum amount or a certain percentage of the theater box-office. Amounts received in excess of the annual fixed minimum amounts are considered contingent payments. The Company’s arrangements are non-cancellable, unless the Company fails to perform its obligations. In the absence of a material default by the Company, there is no right to any remedy for the customer under the Company’s arrangements. If a material default by the Company exists, the customer has the right to terminate the arrangement and seek a refund only if the customer provides notice to the Company of a material default and only if the Company does not cure the default within a specified period. Consideration is allocated to each unit of accounting based on the unit’s relative selling prices. The Company uses vender-specific objective evidence of selling price (VSOE) when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. VSOE is established for the Company’s System Obligation, maintenance and extended warranty services and film license arrangements. The Company uses a best estimate of selling price (BESP) for units of accounting that do not have VSOE or third-party evidence of selling price. The Company determines BESP for a deliverable by considering multiple factors including the Company’s historical pricing practices, product class, market competition and geography. Sales Arrangements For arrangements qualifying as sales, the revenue allocated to the System Obligation is recognized in accordance with the Revenue Recognition Topic of the FASB ASC, when all of the following conditions signifying transfer of control have been met: (i) the projector, sound system and screen system have been installed and are in full working condition, (ii) the 3D glasses cleaning machine, if applicable, has been delivered, (iii) projectionist training has been completed and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided there is persuasive evidence of an arrangement, the price is fixed or determinable and collectability is reasonably assured. The initial revenue recognized consists of the initial payments received and the present value of any future initial payments, fixed minimum ongoing payments and an estimate of future variable consideration (future CPI and additional payments in excess of the minimums in the case of full sale arrangements or a percentage of ongoing box office in the case of hybrid sales arrangements) that have been attributed to this unit of accounting. The Company has also agreed, on occasion, to sell equipment under lease or at the end of a lease term. Consideration agreed to for these lease buyouts is included in revenues from equipment and product sales, when persuasive evidence of an arrangement exists, the fees are fixed or determinable, collectability is reasonably assured and control of the theater system passes from the Company to the customer. Taxes assessed by governmental authorities that are both imposed on and concurrent with the specific revenue-producing transactions and collected by the Company have been excluded from the measurement of the transaction prices discussed above.
Revenue Recognition Leases	Lease Arrangements The Company uses the Leases Topic of FASB ASC to evaluate whether an arrangement is a lease within the scope of the accounting standard. Transactions accounted for under the Leases Topic of FASB ASC are not within the scope of Topic 606. Arrangements not within the scope of the accounting standard are accounted for either as a sales or services arrangement, as applicable. For lease arrangements, the Company determines the classification of the lease in accordance with the Lease Topic of FASB ASC. A lease arrangement that transfers substantially all of the benefits and risks incident to ownership of the equipment is classified as a sales-type lease based on the criteria established by the accounting standard; otherwise the lease is classified as an operating lease. Prior to commencement of the lease term for the equipment, the Company may modify certain payment terms or make concessions. If these circumstances occur, the Company reassesses the classification of the lease based on the modified terms and conditions. For sales-type leases, the revenue allocated to the System Obligation is recognized when the lease term commences, which the Company deems to be when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and are in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of the written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater, provided collectability is reasonably assured. The initial revenue recognized for sales-type leases consists of the initial payments received and the present value of future initial payments and fixed minimum ongoing payments computed at the interest rate implicit in the lease. Contingent payments in excess of the fixed minimum payments are recognized when reported by theater operators, provided collectability is reasonably assured. For operating leases, initial payments and fixed minimum ongoing payments are recognized as revenue on a straight-line basis over the lease term. For operating leases, the lease term is considered to commence when all of the following conditions have been met: (i) the projector, sound system and screen system have been installed and in full working condition; (ii) the 3D glasses cleaning machine, if applicable, has been delivered; (iii) projectionist training has been completed; and (iv) the earlier of (a) receipt of written customer acceptance certifying the completion of installation and run-in testing of the equipment and the completion of projectionist training or (b) public opening of the theater. Contingent payments in excess of fixed minimum ongoing payments are recognized as revenue when reported by theater operators, provided collectability is reasonably assured. Revenues from joint revenue sharing arrangements with upfront payments that qualify for classification as sales-type leases are recognized in accordance with the sales and sales-type lease criteria discussed above. Contingent revenues from joint revenue sharing arrangements are recognized as box-office results and concessions revenues are reported by the theater operator, provided collectability is reasonably assured.
Revenue Recognition, Finance Income, Policy [Policy Text Block]	Finance Income Finance income is recognized over the term of the sales-type lease or financed sales receivable, provided collectability is reasonably assured. Finance income recognition ceases when the Company determines that the associated receivable is not collectible. Finance income is suspended when the Company identifies a theater that is delinquent, non-responsive or not negotiating in good faith with the Company. Once the collectability issues are resolved the Company will resume recognition of finance income.
Improvements and Modifications, Policy [Policy Text Block]	Improvements and Modifications Improvements and modifications to the theater system after installation are treated as separate revenue transactions, if and when the Company is requested to perform these services. Revenue is recognized for these services when the performance of the services has been completed, provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectability is reasonably assured.
Cost of Sales, Policy	Cost of Equipment and Product Sale s Theater systems and other equipment subject to sales-type leases and sales arrangements includes the cost of the equipment and costs related to project management, design, delivery and installation supervision services as applicable. The costs related to theater systems under sales and sales-type lease arrangements are relieved from inventory to costs and expenses applicable to revenues-equipment and product sales when revenue recognition criteria are met. In addition, the Company defers direct selling costs such as sales commissions and other amounts related to these contracts until the related revenue is recognized. The Company may have warranty obligations at or after the time revenue is recognized which require replacement of certain parts that do not affect the functionality of the theater system or services. The costs for warranty obligations for known issues are accrued as charges to costs and expenses applicable to revenues-equipment and product sales at the time revenue is recognized based on the Company’s past historical experience and cost estimates.
Cost of Rentals, Policy [Policy Text Block]	Cos t of Rentals For theater systems and other equipment subject to an operating lease or placed in a theater operators’ venue under a joint revenue sharing arrangement, the cost of equipment and those costs that result directly from and are essential to the arrangement, is included within property, plant and equipment. Depreciation and impairment losses, if any, are included in cost of rentals based on the accounting policy set out in note 2(g) of the Company’s Form 10-K. Under the new standard, commissions continue to be deferred and recognized as costs and expenses applicable to revenues-rentals in the month they are earned, which is typically the month of installation.
Terminations Consenual Buyouts And Concessions [Policy Text Block]	Terminations, Consensual Buyouts and Concessions The Company enters into theater system arrangements with customers that contain customer payment obligations prior to the scheduled installation of the theater system. During the period of time between signing and the installation of the theater system, which may extend several years, certain customers may be unable to, or may elect not to, proceed with the theater system installation for a number of reasons including business considerations, or the inability to obtain certain consents, approvals or financing. Once the determination is made that the customer will not proceed with installation, the arrangement may be terminated under the default provisions of the arrangement or by mutual agreement between the Company and the customer (a “consensual buyout”). Terminations by default are situations when a customer does not meet the payment obligations under an arrangement and the Company retains the amounts paid by the customer. Under a consensual buyout, the Company and the customer agree, in writing, to a settlement and to release each other of any further obligations under the arrangement or an arbitrated settlement is reached. Any initial payments retained or additional payments received by the Company are recognized as revenue when the settlement arrangements are executed and the cash is received, respectively. These termination and consensual buyout amounts are recognized in Other revenues. In addition, the Company could agree with customers to convert their obligations for other theater system configurations that have not yet been installed to arrangements to acquire or lease the IMAX digital theater system. The Company considers these situations to be a termination of the previous arrangement and origination of a new arrangement for the IMAX digital theater system. For all arrangements entered into or modified prior to the date of adoption of the amended FASB ASC 605-25, the Company continues to defer an amount of any initial fees received from the customer such that the aggregate of the fees deferred and the net present value of the future fixed initial and ongoing payments to be received from the customer equals the selling price of the IMAX digital theater system to be leased or acquired by the customer. Any residual portion of the initial fees received from the customer for the terminated theater system is recorded in other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed. Under the amended FASB ASC 605-25, for all arrangements entered into or materially modified after the date of adoption, the total arrangement consideration to be received is allocated on a relative selling price basis to the digital upgrade and the termination of the previous theater system. The arrangement consideration allocated to the termination of the existing arrangement is recorded in Other revenues at the time when the obligation for the original theater system is terminated and the new theater system arrangement is signed. The Company may offer certain incentives to customers to complete theater system transactions including payment concessions or free services and products such as film licenses or 3D glasses. Reductions in, and deferral of, payments are taken into account in determining the sales price either by a direct reduction in the sales price or a reduction of payments to be discounted in accordance with the Leases or Interests Topic of the FASB ASC. Free products and services are accounted for as separate units of accounting. Other consideration given by the Company to customers are accounted for in accordance with the Revenue Recognition Topic of the FASB ASC.
Maintenance and Extended Warranty Services, Policy [Policy Text Block]	Maintenance and Extended Warranty Services Maintenance and extended warranty services may be provided under a multiple element arrangement or as a separately priced contract. Revenues related to these services are deferred and recognized on a straight-line basis over the contract period and are recognized in Services revenues. Maintenance and extended warranty services includes maintenance of the customer’s equipment and replacement parts. Under certain maintenance arrangements, maintenance services may include additional training services to the customer’s technicians. All costs associated with this maintenance and extended warranty program are expensed as incurred. A loss on maintenance and extended warranty services is recognized if the expected cost of providing the services under the contracts exceeds the related deferred revenue. As the maintenance services are a stand ready obligation with the cost of providing the service expected to increase throughout the term, revenue is recognized over the term of the arrangement such that increased amounts are recognized in later periods.
Films Revenue Recognition Policy	Film Production and IMAX DMR Services In certain film arrangements, the Company produces a film financed by third parties whereby the third party retains the copyright and the Company obtains exclusive distribution rights. Under these arrangements, the Company is entitled to receive a fixed fee or to retain as a fee the excess of funding over cost of production (the “production fee”). The third parties receive a portion of the revenues received by the Company from distributing the film, which is charged to costs and expenses applicable to revenues-services. The production fees are deferred, and recognized as a reduction in the cost of the film based on the ratio of the Company’s distribution revenues recognized in the current period to the ultimate distribution revenues expected from the film. Film exploitation costs, including advertising and marketing are recorded in costs and expenses applicable to revenues-services as incurred. Revenue from film production services where the Company does not hold the associated distribution rights are recognized in Services revenues when performance of the contractual service is complete, provided there is persuasive evidence of an agreement, the fee is fixed or determinable and collectability is reasonably assured. Revenues from digitally re-mastering (IMAX DMR) films where third parties own or hold the copyrights and the rights to distribute the film are derived in the form of processing fees for the application of the Company’s patented processes calculated as a percentage of box-office receipts generated from the re-mastered films. Since these fees are subject to the sales-based royalty exception, they are recognized as Services revenues when box-office receipts are reported by the third party that owns or holds the related film rights, provided collectability is reasonably assured. Losses on film production and IMAX DMR services are recognized as costs and expenses applicable to revenues-services in the period when it is determined that the Company’s estimate of total revenues to be realized by the Company will not exceed estimated total production costs to be expended on the film production and the cost of IMAX DMR services. Film Distribution Revenue from the flat-fee licensing of films whose distribution rights are owned by the Company is recognized in Services revenues when persuasive evidence of a licensing arrangement exists, the film has been completed and delivered, the license period has begun, the fee is fixed or determinable and collectability is reasonably assured. When license fees are based on a percentage of box-office receipts, the revenue is subject to the sales-based royalty exception and is recognized when box-office receipts are reported by exhibitors, provided collectability is reasonably assured. Film exploitation costs, including advertising and marketing, are recorded in costs and expenses applicable to revenues-services as incurred. Film Post-Production Services Revenues from post-production film services are recognized in Services revenues when performance of the contracted services is complete provided there is persuasive evidence of an arrangement, the fee is fixed or determinable and collectability is reasonably assured.
Other Revenues, Policy [Policy Text Block]	Other The Company recognizes revenue in Services revenues from its owned and operated theaters resulting from box-office ticket and concession sales as tickets are sold, films are shown and upon the sale of various concessions. The sales are cash or credit card transactions with theater goers based on fixed prices per seat or per concession item. In addition, the Company enters into commercial arrangements with third party theater owners resulting in the sharing of profits and losses which are recognized in Services revenues when reported by such theaters. The Company also provides management services to certain theaters and recognizes revenue over the term of such services. Revenues on camera rentals are recognized in Rental revenues over the rental period. Revenue from the sale of 3D glasses is recognized in Equipment and product sales revenue when the 3D glasses have been delivered to the customer. Other service revenues are recognized in Service revenues when the performance of contracted services is complete.
Commitments and Contingencies Policy	The Company is involved in lawsuits, claims, and proceedings, including those identified below, which arise in the ordinary course of business. In accordance with the Contingencies Topic of the FASB ASC, the Company will make a provision for a liability when it is both probable that a loss has been incurred and the amount of the loss can be reasonably estimated. The Company believes it has adequate provisions for any such matters. The Company reviews these provisions in conjunction with any related provisions on assets related to the claims at least quarterly and adjusts these provisions to reflect the impacts of negotiations, settlements, rulings, advice of legal counsel and other pertinent information related to the case. Should developments in any of these matters outlined below cause a change in the Company’s determination as to an unfavorable outcome and result in the need to recognize a material provision, or, should any of these matters result in a final adverse judgment or be settled for significant amounts, they could have a material adverse effect on the Company’s results of operations, cash flows, and financial position in the period or periods in which such a change in determination, settlement or judgment occurs. The Company expenses legal costs relating to its lawsuits, claim and proceedings as incurred.
Commissions Expense Policy	The Company defers direct selling costs such as sales commissions and other amounts related to its sale and sales-type lease arrangements until the related revenue is recognized
Collaborative Arrangements Policy	In a joint revenue sharing arrangement, the Company receives a portion of a theater’s box office and concession revenues, and in some cases a small upfront or initial payment, in exchange for placing a theater system at the theater operator’s venue. Under joint revenue sharing arrangements, the customer has the ability and the right to operate the hardware components or direct others to operate them in a manner determined by the customer. The Company’s joint revenue sharing arrangements are typically non-cancellable for 10 years or longer with renewal provisions. Title to equipment under joint revenue sharing arrangements generally does not transfer to the customer. The Company’s joint revenue sharing arrangements do not contain a guarantee of residual value at the end of the term. The customer is required to pay for executory costs such as insurance and taxes and is required to pay the Company for maintenance and extended warranty throughout the term. The customer is responsible for obtaining insurance coverage for the theater systems commencing on the date specified in the arrangement’s shipping terms and ending on the date the theater systems are delivered back to the Company. In an IMAX DMR arrangement, the Company transforms conventional motion pictures into the Company’s large screen format, allowing the release of Hollywood content to the global IMAX theater network . In a typical IMAX DMR film arrangement, the Company will absorb its costs for the digital re-mastering and then recoup this cost from a percentage of box-office receipts of the film, which in recent years has averaged approximately 12.5% outside of Greater China and a lower percentage for certain films within Greater China. The Company does not typically hold distribution rights or the copyright to these films. In certain film arrangements, the Company co-produces a film with a third party whereby the third party retains the copyright and rights to the film and the Company obtains exclusive theatrical distribution rights to the film. Under these arrangements, both parties contribute funding to the Company’s wholly-owned production company for the production of the film and for associated exploitation costs. Clauses in the film arrangements generally provide for the third party to take over the production of the film if the cost of the production exceeds its approved budget or if it appears as though the film will not be delivered on a timely basis.
Income tax policy	The Company’s effective tax rate differs from the statutory tax rate and varies from year to year primarily as a result of permanent differences, investment and other tax credits, the provision for income taxes at different rates in foreign and other provincial jurisdictions, enacted statutory tax rate increases or reductions in the year, changes due to foreign exchange, changes in the Company’s valuation allowance based on the Company’s recoverability assessments of deferred tax assets, and favorable or unfavorable resolution of various tax examinations. On December 22, 2017, the SEC issued Staff Accounting Bulletin (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act when a company does not have all the necessary information available, prepared or analyzed (including computations) in reasonable detail to complete its accounting for the effect of the changes in the Tax Act. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. While the Company is able to make reasonable estimates of the impact of the reduction in corporate rate and other changes in the legislation the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions the Company may take.
Segment Reporting Policy	The Company’s reportable segments are organized under four primary groups identified by nature of product sold or service provided: (1) Network Business, representing variable revenue generated by box office results and which includes the reportable segment of IMAX DMR and contingent rent from the joint revenue sharing arrangements and IMAX systems segments. Effective January 1, 2018, the Company no longer includes hybrid joint revenue sharing arrangements, which take the form of a sale, in the joint revenue sharing arrangement reportable segment. These arrangements are now reflected under the IMAX systems segment of Theater Business ; (2) Theater Business, representing revenue generated by the sale and installation of theater systems and maintenance services, primarily related to the IMAX Systems and Theater System Maintenance reportable segments, and also includes hybrid (fixed and contingent) revenues and upfront installation costs from sales arrangements previously reported in the joint revenue sharing arrangements segment and after-market sales of projection system parts and 3D glasses from the other segment; (3) New Business, which includes content licensing and distribution fees associated with the Company’s original content investments, virtual reality initiatives, and other business initiatives that are in the development and/or start-up phase, and (4) Other; which includes the film post-production and distribution segments, certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items. The Company is presenting information at a disaggregated level to provide more relevant information to readers, as permitted by the standard. On January 1, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, and all the related amendments on a prospective basis, refer to note 3 for additional information. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above.
Fair Value of Financial Instruments Policy	______________ (1) Recorded at cost, which approximates fair value. (2) Estimated based on discounting future cash flows at currently available interest rates with comparable terms. (3) Value determined using quoted prices in active markets.
Fair Value Transfer Policy	There were no significant transfers between Level 1 and Level 2 during the three and nine months ended September 30, 2018 or 2017 . When a determination is made to classify an asset or liability within Level 3, the determination is based upon the significance of the unobservable inputs to the overall fair value measurement.
Credit Risk Policy	The Company classifies its customers into four categories to indicate the credit quality worthiness of its financing receivables for internal purposes only: Good standing — Theater continues to be in good standing with the Company as the client’s payments and reporting are up-to-date. Credit Watch — Theater operator has begun to demonstrate a delay in payments, and has been placed on the Company's credit watch list for continued monitoring, but active communication continues with the Company. Depending on the size of outstanding balance, length of time in arrears and other factors, transactions may need to be approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "Pre-approved transactions" category, but not in as good of condition as those receivables in "Good standing". Pre-approved transactions only — Theater operator is demonstrating a delay in payments with little or no communication with the Company. All service or shipments to the theater must be reviewed and approved by management. These financing receivables are considered to be in better condition than those receivables related to theaters in the "All transactions suspended" category, but not in as good of condition as those receivables in "Credit Watch". Depending on the individual facts and circumstances of each customer, finance income recognition may be suspended if management believes the receivable to be impaired. All transactions suspended — Theater is severely delinquent, non-responsive or not negotiating in good faith with the Company. Once a theater is classified as “All transactions suspended” the theater is placed on nonaccrual status and all revenue recognitions related to the theater are stopped.
Financing Receivable, Allowance for Credit Losses, Policy	The Company considers financing receivables with aging between 60-89 days as indications of theaters with potential collection concerns. The Company will begin to focus its review on these financing receivables and increase its discussions internally and with the theater regarding payment status. Once a theater’s aging exceeds 90 days, the Company’s policy is to review and assess collectibility on the theater’s past due accounts. Over 90 days past due is used by the Company as an indicator of potential impairment as invoices up to 90 days outstanding could be considered reasonable due to the time required for dispute resolution or for the provision of further information or supporting documentation to the customer.
Condition for Company's policy to review and assess collectability on theater's past due accounts	The Company considers financing receivables to be impaired when it believes it to be probable that it will not recover the full amount of principal or interest owing under the arrangement. The Company uses its knowledge of the industry and economic trends, as well as its prior experiences to determine the amount recoverable for impaired financing receivables.
Derivatives policy	The Company is exposed to market risk from changes in foreign currency rates. A majority of the Company’s revenues is denominated in U.S. dollars while a substantial portion of its costs and expenses is denominated in Canadian dollars. A portion of the net U.S. dollar cash flows of the Company is periodically converted to Canadian dollars to fund Canadian dollar expenses through the spot market. In China and Japan, the Company has ongoing operating expenses related to its operations in Chinese Renminbi and Japanese yen, respectively. Net cash flows are converted to and from U.S. dollars through the spot market. The Company also has cash receipts under leases denominated in Chinese Renminbi, Japanese yen, Canadian dollars and Euros which are converted to U.S. dollars through the spot market. In addition, because IMAX films generate box office in 79 different countries, unfavourable exchange rates between applicable local currencies and the U.S. dollar affect the Company’s reported gross box-office and revenues, further impacting the Company’s results of operations. The Company’s policy is to not use any financial instruments for trading or other speculative purposes. The Company entered into a series of foreign currency forward contracts to manage the Company’s risks associated with the volatility of foreign currencies. Certain of these foreign currency forward contracts met the criteria required for hedge accounting under the Derivatives and Hedging Topic of the FASB ASC at inception, and continue to meet hedge effectiveness tests at September 30, 2018 (the “Foreign Currency Hedges”), with settlement dates throughout 2018 and 2020. Foreign currency derivatives are recognized and measured in the balance sheet at fair value. Changes in the fair value (gains or losses) are recognized in the condensed consolidated statements of operations except for derivatives designated and qualifying as foreign currency cash flow hedging instruments. The Company currently has cash flow hedging instruments associated with selling, general and administrative expenses and capital expenditures. For foreign currency cash flow hedging instruments related to selling, general and administrative expenses, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to the condensed consolidated statements of operations when the forecasted transaction occurs. For foreign currency cash flow hedging instruments related to capital expenditures, the effective portion of the gain or loss in a hedge of a forecasted transaction is reported in other comprehensive income and reclassified to property, plant and equipment on the balance sheet when the forecasted transaction occurs. Any ineffective portion is recognized immediately in the condensed consolidated statements of operations. The Company currently does not hold any derivatives which are not designated as hedging instruments
Costs Associated With Exit Or Disposal Activities Or Restructurings Policy	In June 2017, the Company implemented a cost reduction plan with the goal of increasing profitability, operating leverage and free cash flow. The cost reduction plan included the exit from certain non-core businesses or initiatives, as well as a one-time reduction in workforce. Restructuring charges are comprised of employee severance costs including benefits and stock-based compensation, costs of consolidating facilities and contract termination costs. Restructuring charges are based upon plans that have been committed to by the Company, but may be refined in subsequent periods. These charges are recognized pursuant to FASB ASC 420. A liability for a cost associated with an exit or disposal activity is recognized and measured at its fair value in the condensed consolidated statement of operations in the period in which the liability is incurred. When estimating the value of facility restructuring activities, assumptions are applied regarding estimated sub-lease payments to be received, which can differ from actual results.

Basis of presentation (Tables)

Basis of presentation (Tables)	9 Months Ended
	Sep. 30, 2018
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
VIEs Total assets and liabilities	Total assets and liabilities of the Company’s consolidated VIEs are as follows: September 30, December 31, 2018 2017 Total assets $ 15,099 $ 7,539 Total liabilities $ 14,591 $ 7,178 Total assets and liabilities of the VIE entities which the Company does not consolidate are as follows: September 30, December 31, 2018 2017 Total assets $ 448 $ 448 Total liabilities $ 378 $ 388

Adoption of ASC Topic 606, Re_2

Adoption of ASC Topic 606, Revenue from Contracts with Customers (Tables)	9 Months Ended
	Sep. 30, 2018
Revenue from Contracts with Customers [Abstract]
Impacts of Adoption of Standard Related to Revenue Recognition	The following table presents the impacted financial statement line items in the Company’s condensed consolidated statement of operations: Three Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As (in thousands of U.S. dollars, except per share amounts) ASC Topic 606 Adjustments reported Revenues $ 81,863 $ 245 $ 82,108 Provision for income taxes (1,398) (54) (1,452) Net income 7,311 191 7,502 Less: net income attributable to non-controlling interests (2,482) - (2,482) Net income attributable to common shareholders 4,829 191 5,020 Net income per share attributable to common shareholders - basic and diluted 0.08 - 0.08 Nine Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As (in thousands of U.S. dollars, except per share amounts) ASC Topic 606 Adjustments reported Revenues $ 264,011 $ 1,426 $ 265,437 Provision for income taxes (9,226) (314) (9,540) Net income 28,712 1,112 29,824 Less: net income attributable to non-controlling interests (8,513) (161) (8,674) Net income attributable to common shareholders 20,199 951 21,150 Net income per share attributable to common shareholders - basic and diluted 0.32 0.01 0.33 The following table presents the impact from the adoption of ASC Topic 606 on the Company’s assets and liabilities in the condensed consolidated balance sheet: Balance at Balance at December 31, ASC Topic 606 January 1, 2017 Adjustments 2018 Assets Other Assets $ 26,757 $ 34,384 $ 61,141 Deferred income taxes 30,708 (6,436) 24,272 Shareholders' equity Accumulated deficit (87,592) 27,213 (60,379) Non-controlling interests 74,511 735 75,246
Impacts of Adoption of Standard Related to Revenue Recognition by Segment	The following table presents the impact of ASC Topic 606 on the Company’s revenues by reportable segment: Three Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As ASC Topic 606 Adjustments reported Network business IMAX DMR $ 22,372 $ - $ 22,372 Joint revenue sharing arrangements – contingent rent (1) 15,115 (788) 14,327 IMAX systems – contingent rent (1) 475 (475) - 37,962 (1,263) 36,699 Theater business IMAX systems Sales and sales-type leases (2) 18,073 2,354 20,427 Ongoing fees and finance income (3) 2,570 401 2,971 Joint revenue sharing arrangements – fixed fees (4) 4,045 (1,247) 2,798 Theater system maintenance 12,415 - 12,415 Other theater 2,076 - 2,076 39,179 1,508 40,687 New business 1,275 - 1,275 Other Film post-production 2,262 - 2,262 Film distribution 800 - 800 Other 385 - 385 3,447 - 3,447 Total $ 81,863 $ 245 $ 82,108 Nine Months Ended September 30, 2018 Pre-adoption of ASC Topic 606 As ASC Topic 606 Adjustments reported Network business IMAX DMR $ 85,586 $ - $ 85,586 Joint revenue sharing arrangements – contingent rent (1) 59,495 (2,576) 56,919 IMAX systems – contingent rent (1) 1,802 (1,802) - 146,883 (4,378) 142,505 Theater business IMAX systems Sales and sales-type leases (2) 41,571 8,974 50,545 Ongoing fees and finance income (3) 8,000 982 8,982 Joint revenue sharing arrangements – fixed fees (4) 7,973 (4,152) 3,821 Theater system maintenance 37,462 - 37,462 Other theater 5,707 - 5,707 100,713 5,804 106,517 New business 4,999 - 4,999 Other Film post-production 6,512 - 6,512 Film distribution 2,644 - 2,644 Other 2,260 - 2,260 11,416 - 11,416 Total $ 264,011 $ 1,426 $ 265,437 Upon adoption of ASC Topic 606 the Company has evaluated its revenue streams by reportable segment and scoped out lease arrangements in accordance with the standard. The following table presents a breakdown of the Company’s revenues whereby fixed and variable consideration are subject to the new standard: Three Months Ended September 30, 2018 Subject to the New Revenue Recognition Standard Subject to the Lease Standard Fixed consideration Variable consideration Lease arrangements Total Network business IMAX DMR $ - $ 22,372 $ - $ 22,372 Joint revenue sharing arrangements – contingent rent - - 14,327 14,327 IMAX systems – contingent rent - - - - - 22,372 14,327 36,699 Theater business IMAX systems Sales and sales-type leases 19,320 1,107 - 20,427 Ongoing fees and finance income 2,971 - - 2,971 Joint revenue sharing arrangements – fixed fees 2,798 - - 2,798 Theater system maintenance 12,415 - - 12,415 Other theater 2,076 - - 2,076 39,580 1,107 - 40,687 New business 1,112 163 - 1,275 Other Film post-production 2,262 - - 2,262 Film distribution - 800 - 800 Other - 385 - 385 2,262 1,185 - 3,447 Total $ 42,954 $ 24,827 $ 14,327 $ 82,108 Nine Months Ended September 30, 2018 Subject to the New Revenue Recognition Standard Subject to the Lease Standard Fixed consideration Variable consideration Lease arrangements Total Network business IMAX DMR $ - $ 85,586 $ - $ 85,586 Joint revenue sharing arrangements – contingent rent - - 56,919 56,919 IMAX systems – contingent rent - - - - - 85,586 56,919 142,505 Theater business IMAX systems Sales and sales-type leases 45,142 5,403 - 50,545 Ongoing fees and finance income 8,982 - - 8,982 Joint revenue sharing arrangements – fixed fees 3,821 - - 3,821 Theater system maintenance 37,462 - - 37,462 Other theater 5,707 - - 5,707 101,114 5,403 - 106,517 New business 3,938 1,061 - 4,999 Other Film post-production 6,512 - - 6,512 Film distribution - 2,644 - 2,644 Other 50 2,210 - 2,260 6,562 4,854 - 11,416 Total $ 111,614 $ 96,904 $ 56,919 $ 265,437

Financing Receivables (Tables)

Financing Receivables (Tables)	9 Months Ended
	Sep. 30, 2018
Financing Receivables [Abstract]
Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales	September 30, December 31, 2018 2017 Gross minimum lease payments receivable $ 9,906 $ 8,537 Unearned finance income (963) (1,147) Minimum lease payments receivable 8,943 7,390 Accumulated allowance for uncollectible amounts (155) (155) Net investment in leases 8,788 7,235 Gross financed sales receivables 154,399 162,522 Unearned finance income (36,030) (39,341) Financed sales receivables 118,369 123,181 Accumulated allowance for uncollectible amounts (839) (922) Net financed sales receivables 117,530 122,259 Total financing receivables $ 126,318 $ 129,494 Net financed sales receivables due within one year $ 26,799 $ 25,455 Net financed sales receivables due after one year $ 90,731 $ 96,804

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2018
Inventories [Abstract]
Inventories	September 30, December 31, 2018 2017 Raw materials $ 35,732 $ 21,206 Work-in-process 3,478 2,601 Finished goods 13,404 6,981 $ 52,614 $ 30,788

Credit Facility and Other Fin_2

Credit Facility and Other Financing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2018
Credit Facility and Other Financing Arrangements [Abstract]
Bank indebtedness	As at September 30, 2018 , bank indebtedness includes the following: September 30, December 31, 2018 2017 Credit Facility $ 20,000 $ - Playa Vista Loan - 25,667 Deferred charges on debt financing (2,375) (310) $ 17,625 $ 25,357

Condensed Consolidated Statem_8

Condensed Consolidated Statements of Cash Flows Supplemental Information (Tables)	9 Months Ended
	Sep. 30, 2018
Supplemental Cash Flow Elements [Abstract]
Summary of depreciation and amortization	Nine Months Ended September 30, 2018 2017 Film assets $ 11,166 $ 13,560 Property, plant and equipment Joint revenue sharing arrangements 15,293 13,299 Other property, plant and equipment 9,753 8,638 Other intangible assets 3,871 3,157 Other assets 925 691 Deferred financing costs 976 422 $ 41,984 $ 39,767
Write downs, net of recoveries	Nine Months Ended September 30, 2018 2017 Accounts receivable $ 1,567 $ 2,633 Property, plant and equipment (1)(3) 482 4,412 Joint revenue sharing arrangements (1) 354 - Financing receivables 100 680 Other intangible assets 38 - Film assets (2)(3) - 16,076 Other assets (3) - 1,522 Inventories - 297 $ 2,541 $ 25,620 __________ (1) The Company recognized asset impairment charges of $0.8 million (2017 — $0.6 million) against property, plant and equipment after an assessment of the carrying value of certain assets in light of their future expected cash flows.
Other Significant Non cash Transactions	Nine Months Ended September 30, 2018 2017 Net accruals related to: Purchases of property, plant and equipment $ 634 $ 935 Investment in joint revenue sharing arrangements (200) 150 Acquisition of other intangible assets (189) 72 $ 245 $ 1,157

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2018
Income Taxes [Abstract]
Income tax effect related to other comprehensive loss	The income tax (expense) benefit included in the Company’s other comprehensive (loss) income are related to the following items: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Unrealized change in cash flow hedging instruments $ (132) $ 188 $ 309 $ 132 Realized change in cash flow hedging instruments upon settlement 12 (358) 99 (634) $ (120) $ (170) $ 408 $ (502)

Capital Stock (Tables)

Capital Stock (Tables)	9 Months Ended
	Sep. 30, 2018
Capital Stock [Abstract]
Stock compensation	Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Cost and expenses applicable to revenues $ 587 $ 380 $ 1,319 $ 1,120 Selling, general and administrative expenses 4,840 5,198 15,499 16,196 Research and development 135 165 347 480 Exit costs, restructuring charges and associated impairments - 299 (19) 372 $ 5,562 $ 6,042 $ 17,146 $ 18,168
Stock-based compensation by plan type	The following reflects a breakdown of the Company’s stock-based compensation expense by each plan type: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Stock options $ 1,489 $ 1,060 $ 4,239 $ 3,426 Restricted Share Units 3,772 3,916 11,792 12,398 China Long Term Incentive Plan Restricted Share Units 241 696 961 1,108 China Options 60 280 154 911 China Cash Settled Share-Based Payments - 90 - 325 $ 5,562 $ 6,042 $ 17,146 $ 18,168
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes certain information in respect of option activity under the Company’s Stock Option Plan (“SOP”) and IMAX Amended and Restated Long Term Incentive Plan (“IMAX LTIP”) for the nine months ended September 30, 2018 : Weighted Average Exercise Number of Shares Price Per Share 2018 2017 2018 2017 Options outstanding, beginning of period 5,082,100 5,190,542 $ 29.31 $ 28.35 Granted 1,081,120 854,764 21.96 30.07 Exercised (12,750) (658,341) 17.08 21.90 Forfeited (51,238) (95,375) 31.14 32.41 Expired (490,042) (22,269) 31.61 37.08 Cancelled (100,596) (28,256) 30.32 30.65 Options outstanding, end of period 5,508,594 5,241,065 27.66 29.32 Options exercisable, end of period 3,902,341 4,011,217 28.58 28.94
Restricted Stock Units activity under the IMAX LTIP	The following table summarizes certain information in respect of RSU activity under the IMAX LTIP for the nine months ended September 30, 2018 : Number of Awards Weighted Average Grant Date Fair Value Per Share 2018 2017 2018 2017 RSUs outstanding, beginning of period 995,329 1,124,180 $ 32.68 $ 33.01 Granted 658,353 460,362 20.99 30.54 Vested and settled (392,066) (316,278) 30.87 30.46 Forfeited (63,621) (111,367) 30.34 31.99 RSUs outstanding, end of period 1,197,995 1,156,897 26.97 32.90
Basic and diluted per-share computations	Reconciliations of the numerator and denominator of the basic and diluted per-share computations are comprised of the following: Three Months Nine Months Ended September 30, Ended September 30, 2018 2017 2018 2017 Net income (loss) applicable to common shareholders $ 5,020 $ (850) $ 21,150 $ (2,487) Weighted average number of common shares (000's): Issued and outstanding, beginning of period 62,522 64,723 64,696 66,160 Weighted average number of shares repurchased, net of shares issued, during the period 29 13 (1,230) (536) Weighted average number of shares used in computing basic income per share 62,551 64,736 63,466 65,624 Assumed exercise of stock options and RSUs, net of shares assumed repurchased 242 67 114 210 Weighted average number of shares used in computing diluted income per share 62,793 64,803 63,580 65,834

Segmented Information (Tables)

Segmented Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segmented Information [Abstract]
Inter-segment revenue	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Revenue (1) Network business IMAX DMR $ 22,372 $ 25,971 $ 85,586 $ 77,136 Joint revenue sharing arrangements – contingent rent (2) 14,327 15,572 56,919 49,702 IMAX systems – contingent rent (2) - 1,094 - 2,573 36,699 42,637 142,505 129,411 Theater business IMAX systems (2) 23,398 27,757 59,527 56,022 Joint revenue sharing arrangements – fixed fees (2) 2,798 2,658 3,821 4,536 Theater system maintenance 12,415 11,511 37,462 33,459 Other theater 2,076 1,586 5,707 5,449 40,687 43,512 106,517 99,466 New business 1,275 8,917 4,999 11,508 Other Film post-production 2,262 1,914 6,512 9,134 Film distribution 800 784 2,644 2,235 Other 385 1,036 2,260 3,460 3,447 3,734 11,416 14,829 Total $ 82,108 $ 98,800 $ 265,437 $ 255,214 Gross Margin Network business IMAX DMR (3) $ 14,461 $ 18,114 $ 57,523 $ 52,578 Joint revenue sharing arrangements – contingent rent (2)(3) 8,081 9,351 39,441 33,271 IMAX systems – contingent rent (2) - 1,094 - 2,573 22,542 28,559 96,964 88,422 Theater business IMAX systems (2)(3) 13,064 17,768 37,487 35,772 Joint revenue sharing arrangements – fixed fees (2)(3) 529 624 776 887 Theater system maintenance 5,996 4,624 17,289 13,306 Other theater 581 247 1,099 1,082 20,170 23,263 56,651 51,047 New business (298) (11,912) 139 (13,432) Other Film post-production 737 763 2,272 4,287 Film distribution (3) (477) (361) (1,952) (4,549) Other (483) (444) (787) (677) (223) (42) (467) (939) Total $ 42,191 $ 39,868 $ 153,287 $ 125,098
Geographic Information	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Revenue United States $ 20,763 $ 33,324 $ 86,476 $ 85,030 Greater China 30,480 36,563 81,967 88,135 Asia (excluding Greater China) 13,909 9,233 34,510 25,177 Western Europe 6,879 8,090 26,191 20,846 Latin America 2,469 2,688 8,804 8,122 Canada 2,106 3,732 8,116 10,045 Russia & the CIS 3,142 1,839 7,478 7,493 Rest of the World 2,360 3,331 11,895 10,366 Total $ 82,108 $ 98,800 $ 265,437 $ 255,214

Employees Pension and Postret_2

Employees Pension and Postretirement Benefits (Tables) - SERP Benefits [Member]	9 Months Ended
	Sep. 30, 2018
Defined Benefit Plan Disclosure [Line Items]
Amounts accrued	September 30, December 31, 2018 2017 Projected benefit obligation: Obligation, beginning of period $ 19,003 $ 19,580 Interest cost 316 427 Actuarial gain - (1,004) Obligation, end of period and unfunded status $ 19,319 $ 19,003
Pension Expense	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Interest cost $ 105 $ 107 $ 316 $ 320 Pension expense $ 105 $ 107 $ 316 $ 320

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2018
Financial Instruments [Abstract]
Fair Value of Financial Instruments	The carrying values of the Company’s cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities due within one year approximate fair values due to the short-term maturity of these instruments. The Company’s other financial instruments are comprised of the following: As at September 30, 2018 As at December 31, 2017 Carrying Estimated Carrying Estimated Amount Fair Value Amount Fair Value Level 1 Cash and cash equivalents (1) $ 133,615 $ 133,615 $ 158,725 $ 158,725 Level 2 Net financed sales receivable (2) $ 117,530 $ 117,286 $ 122,259 $ 122,918 Net investment in sales-type leases (2) 8,788 8,872 7,235 7,409 Convertible loan receivable (2) 1,500 1,500 1,500 1,500 Equity securities (3) 2,017 2,017 2,016 2,016 Foreign exchange contracts — designated forwards (3) (134) (134) 1,425 1,425 Borrowings under the Playa Vista Loan (1) - - (25,667) (25,667) Borrowings under the Credit Facility (1) (20,000) (20,000) - -
Recorded Investment in Financing Receivables	The following table discloses the recorded investment in financing receivables by credit quality indicator: As at September 30, 2018 As at December 31, 2017 Minimum Financed Minimum Financed Lease Sales Lease Sales Payments Receivables Total Payments Receivables Total In good standing $ 7,711 $ 107,322 $ 115,033 $ 6,265 $ 118,060 $ 124,325 Credit Watch 603 9,508 10,111 568 2,926 3,494 Pre-approved transactions 629 549 1,178 557 1,003 1,560 Transactions suspended - 990 990 - 1,192 1,192 $ 8,943 $ 118,369 $ 127,312 $ 7,390 $ 123,181 $ 130,571
Investment In Financing Receivables On Nonaccrual Status	The Company’s investment in financing receivables on nonaccrual status is as follows: As at September 30, 2018 As at December 31, 2017 Recorded Related Recorded Related Investment Allowance Investment Allowance Net investment in leases $ - $ - $ - $ - Net financed sales receivables 990 (739) 1,192 (922) Total $ 990 $ (739) $ 1,192 $ (922)
Aging of Financing Receivables	The Company’s aged financing receivables are as follows: As at September 30, 2018 Related Recorded Accrued Billed Unbilled Total Investment and 30-89 Days Financing Recorded Recorded Related Net of Current 90+ Days Receivables Investment Investment Allowances Allowances Net investment in leases $ 71 $ 77 $ 459 $ 607 $ 8,336 $ 8,943 $ (155) $ 8,788 Net financed sales receivables 2,096 1,923 5,075 9,094 109,275 118,369 (839) 117,530 Total $ 2,167 $ 2,000 $ 5,534 $ 9,701 $ 117,611 $ 127,312 $ (994) $ 126,318 As at December 31, 2017 Related Recorded Accrued Billed Unbilled Total Investment and 30-89 Days Financing Recorded Recorded Related Net of Current 90+ Days Receivables Investment Investment Allowances Allowances Net investment in leases $ 103 $ 74 $ 376 $ 553 $ 6,837 $ 7,390 $ (155) $ 7,235 Net financed sales receivables 3,285 1,399 3,763 8,447 114,734 123,181 (922) 122,259 Total $ 3,388 $ 1,473 $ 4,139 $ 9,000 $ 121,571 $ 130,571 $ (1,077) $ 129,494
Financing receivables continues to accrue finance income	The Company’s recorded investment in past due financing receivables for which the Company continues to accrue finance income is as follows: As at September 30, 2018 Related Recorded Accrued Billed Unbilled Investment and 30-89 Days Financing Recorded Related Past Due and Current 90+ Days Receivables Investment Allowance Accruing Net investment in leases $ 31 $ 62 $ 459 $ 552 $ 1,901 $ - $ 2,453 Net financed sales receivables 800 1,017 4,961 6,778 32,449 - 39,227 Total $ 831 $ 1,079 $ 5,420 $ 7,330 $ 34,350 $ - $ 41,680 As at December 31, 2017 Related Recorded Accrued Billed Unbilled Investment and 30-89 Days Financing Recorded Related Past Due and Current 90+ Days Receivables Investment Allowance Accruing Net investment in leases $ 68 $ 70 $ 376 $ 514 $ 2,287 $ - $ 2,801 Net financed sales receivables 1,165 743 3,363 5,271 27,430 - 32,701 Total $ 1,233 $ 813 $ 3,739 $ 5,785 $ 29,717 $ - $ 35,502
Impaired financing receivables	The following table discloses information regarding the Company’s impaired financing receivables: For the Three Months Ended September 30, 2018 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 869 121 (739) 869 - Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 869 $ 121 $ (739) $ 869 $ - For the Three Months Ended September 30, 2017 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 1,051 266 (922) 697 24 Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 1,051 $ 266 $ (922) $ 697 $ 24 For the Nine Months Ended September 30, 2018 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 869 121 (739) 950 - Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 869 $ 121 $ (739) $ 950 $ - For the Nine Months Ended September 30, 2017 Average Interest Recorded Unpaid Related Recorded Income Investment Principal Allowance Investment Recognized Recorded investment for which there is a related allowance: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables 1,051 266 (922) 562 84 Recorded investment for which there is no related allowance: Net investment in leases - - - - - Net financed sales receivables - - - - - Total recorded investment in impaired loans: Net investment in leases $ - $ - $ - $ - $ - Net financed sales receivables $ 1,051 $ 266 $ (922) $ 562 $ 84
Allowance for credit losses and investment in financing receivables	The Company’s activity in the allowance for credit losses for the period and the Company’s recorded investment in financing receivables are as follows: Three Months Ended September 30, 2018 Nine Months Ended September 30, 2018 Net Investment Net Financed Net Investment Net Financed in Leases Sales Receivables in Leases Sales Receivables Allowance for credit losses: Beginning balance $ 155 $ 839 $ 155 $ 922 Charge-offs - - - (183) Recoveries - - - - Provision - - - 100 Ending balance $ 155 $ 839 $ 155 $ 839 Ending balance: individually evaluated for impairment $ 155 $ 839 $ 155 $ 839 Financing receivables: Ending balance: individually evaluated for impairment $ 8,943 $ 118,369 $ 8,943 $ 118,369 Three Months Ended September 30, 2017 Nine Months Ended September 30, 2017 Net Investment Net Financed Net Investment Net Financed in Leases Sales Receivables in Leases Sales Receivables Allowance for credit losses: Beginning balance $ 321 $ 427 $ 672 $ 494 Charge-offs - - (351) (67) Recoveries - - - - Provision - 495 - 495 Ending balance $ 321 $ 922 $ 321 $ 922 Ending balance: individually evaluated for impairment $ 321 $ 922 $ 321 $ 922 Financing receivables: Ending balance: individually evaluated for impairment $ 6,574 $ 118,179 $ 6,574 $ 118,179
Notional amount of derivative	Notional value of foreign exchange contracts: September 30, December 31, 2018 2017 Derivatives designated as hedging instruments: Foreign exchange contracts — Forwards $ 45,422 $ 35,170
Fair value of foreign exchange contracts	Fair value of derivatives in foreign exchange contracts: September 30, December 31, Balance Sheet Location 2018 2017 Derivatives designated as hedging instruments: Foreign exchange contracts — Forwards Other assets $ 385 $ 1,447 Accrued and other liabilities (519) (22) $ (134) $ 1,425
Derivatives in Foreign Currency Hedging relationships	Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Foreign exchange contracts Derivative Gain (Loss) — Forwards Recognized in OCI (Effective Portion) $ 506 $ 1,366 $ (1,180) $ 2,451 Location of Derivative Gain Three Months Ended September 30, Nine Months Ended September 30, Reclassified from AOCI into Income (Effective Portion) 2018 2017 2018 2017 Foreign exchange contracts Selling, general and — Forwards administrative expenses $ 47 $ 717 $ 379 $ 533 Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Foreign exchange contracts Derivative (Loss) Gain — Forwards Recognized In and Out of OCI (Effective Portion) $ (19) $ - $ 27 $ (80)

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	9 Months Ended
	Sep. 30, 2018
Other Noncontrolling Interest [Member]
Non-controlling Interests
Non-controlling Interests	Balance as at December 31, 2017 $ 1,353 Issuance of subsidiary shares to non-controlling interests 7,546 Net loss (870) Balance as at September 30, 2018 $ 8,029

Exit costs Restructuring and _2

Exit costs Restructuring and Associated Impairments (Tables)	9 Months Ended
	Sep. 30, 2018
Exit costs restructuring and associated impairments [Abstract]
Exit costs restructuring charges and associated impairment [Table Text Block]	The Company recognized the following charges in its condensed consolidated statements of operations for the three and nine months ended September 30, 2018 : Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Restructuring charges $ - $ 2,721 $ 1,158 $ 7,426 Costs to exit an operating lease - 716 - 716 Asset impairments - - - 5,553 $ - $ 3,437 $ 1,158 $ 13,695
Restructuring and related costs [Table Text Block]	Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 IMAX DMR $ - $ 534 $ 611 $ 1,082 Corporate - 2,024 332 3,966 Theater system maintenance - 80 215 818 IMAX systems - 29 - 469 New business - 29 - 432 Joint revenue sharing arrangements - - - 59 Film post-production - - - 19 Other - 25 - 581 $ - $ 2,721 $ 1,158 $ 7,426
Restructuring and accrual activities [Table Text Block]	The following table sets forth a summary of restructuring accrual activities for the nine months ended September 30, 2018 : Employee Severance and Benefits Balance as at December 31, 2017 $ 2,221 Restructuring charges 1,158 Cash payments (2,609) Balance as at September 30, 2018 $ 770
Associated Impairments [Table Text Block]	Film assets $ 335 Property, plant and equipment 3,696 Other assets 1,522 $ 5,553

Basis of presentation (Table 1)

Basis of presentation (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Basis of Presentation and Condensed Consolidated Statements of Operations Supplemental Information [Abstract]
Variable Interest Entity, Consolidated, Carrying Amount, Total Assets	$ 15,099	$ 7,539
Variable Interest Entity, Consolidated, Carrying Amount, Total Liabilities	14,591	7,178
Variable Interest Entity, Non-consolidated, Carrying Amount, Total Assets	448	448
Variable Interest Entity, Non-consolidated, Carrying Amount, Total Liabilities	$ 378	$ 388

Basis of Presentation (Narrativ

Basis of Presentation (Narratives) (Details)	9 Months Ended
	Sep. 30, 2018
Basis of Presentation (Textuals) [Abstract]
Number Of Variable Interest Entities	ten
Variable Interest Entity, Primary Beneficiary [Member]
Basis of Presentation (Textuals) [Abstract]
Number Of Variable Interest Entities Not A Primary Beneficiary	five
Variable Interest Entity, Not Primary Beneficiary [Member]
Basis of Presentation (Textuals) [Abstract]
Number Of Variable Interest Entities Primary Beneficiary	five

Adoption of ASC Topic 606 Reven

Adoption of ASC Topic 606 Revenue from Contracts with Customers (Table 1) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 82,108	$ 98,800	$ 265,437	$ 255,214
Provsion for income taxes	(1,452)	(1,009)	(9,540)	(885)
Net income	7,502	2,898	29,824	3,820
Less: net income attributable to non-controlling interests	(2,482)	(3,748)	(8,674)	(6,307)
Net income attributable to common shareholders	$ 5,020	$ (850)	$ 21,150	$ (2,487)
Net income per share attributable to common shareholder - basic	$ 0.08	$ (0.01)	$ 0.33	$ (0.04)
Net income per share attributable to common shareholders - diluted	$ 0.08	$ (0.01)	$ 0.33	$ (0.04)
Pre-adoption of ASC Topic 606 [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 81,863		$ 264,011
Provsion for income taxes	(1,398)		(9,226)
Net income	7,311		28,712
Less: net income attributable to non-controlling interests	(2,482)		(8,513)
Net income attributable to common shareholders	$ 4,829		$ 20,199
Net income per share attributable to common shareholder - basic	$ 0.08		$ 0.32
Net income per share attributable to common shareholders - diluted	$ 0.08		$ 0.32
ASC Topic 606 Adjustments
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 245		$ 1,426
Provsion for income taxes	(54)		(314)
Net income	191		1,112
Less: net income attributable to non-controlling interests	0		(161)
Net income attributable to common shareholders	$ 191		$ 951
Net income per share attributable to common shareholder - basic	$ 0		$ 0.01
Net income per share attributable to common shareholders - diluted	$ 0		$ 0.01

Adoption of ASC Topic 606 Rev_2

Adoption of ASC Topic 606 Revenue from Contracts with Customers (Table 2) (Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018	Sep. 30, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		$ 82,108		$ 98,800		$ 265,437	$ 255,214
Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	36,699		42,637		142,505	129,411
IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		22,372		25,971	[1]	85,586	77,136	[1]
Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	14,327	[2],[3]	15,572	[3]	56,919	49,702
IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	0	[2],[3]	1,094	[3]	0	2,573
Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	40,687		43,512		106,517	99,466
Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		20,427	[4]			50,545
Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,971	[5]			8,982
Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,798	[3],[6]	2,658	[3]	3,821	4,536
Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	12,415		11,511		37,462	33,459
Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,076		1,586		5,707	5,449
New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	1,275		8,917		4,999	11,508
Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	3,447		3,734		11,416	14,829
Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,262		1,914		6,512	9,134
Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	800		784		2,644	2,235
Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	385		$ 1,036		2,260	$ 3,460
Pre-adoption of ASC Topic 606 [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		81,863				264,011
Pre-adoption of ASC Topic 606 [Member] | Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		37,962				146,883
Pre-adoption of ASC Topic 606 [Member] | IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		22,372				85,586
Pre-adoption of ASC Topic 606 [Member] | Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		15,115	[2]			59,495
Pre-adoption of ASC Topic 606 [Member] | IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		475	[2]			1,802
Pre-adoption of ASC Topic 606 [Member] | Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		39,179				100,713
Pre-adoption of ASC Topic 606 [Member] | Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		18,073	[4]			41,571
Pre-adoption of ASC Topic 606 [Member] | Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,570	[5]			8,000
Pre-adoption of ASC Topic 606 [Member] | Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		4,045	[6]			7,973
Pre-adoption of ASC Topic 606 [Member] | Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		12,415				37,462
Pre-adoption of ASC Topic 606 [Member] | Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,076				5,707
Pre-adoption of ASC Topic 606 [Member] | New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,275				4,999
Pre-adoption of ASC Topic 606 [Member] | Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		3,447				11,416
Pre-adoption of ASC Topic 606 [Member] | Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,262				6,512
Pre-adoption of ASC Topic 606 [Member] | Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		800				2,644
Pre-adoption of ASC Topic 606 [Member] | Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		385				2,260
ASC Topic 606 Adjustments
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		245				1,426
ASC Topic 606 Adjustments | Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		(1,263)				(4,378)
ASC Topic 606 Adjustments | IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[2]	(788)				(2,576)
ASC Topic 606 Adjustments | IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[2]	(475)				(1,802)
ASC Topic 606 Adjustments | Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,508				5,804
ASC Topic 606 Adjustments | Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[4]	2,354				8,974
ASC Topic 606 Adjustments | Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[5]	401				982
ASC Topic 606 Adjustments | Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[6]	(1,247)				(4,152)
ASC Topic 606 Adjustments | Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
ASC Topic 606 Adjustments | Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		$ 0				$ 0
[1]	The Company’s largest customer represented 15.5% and 18.4% of total revenues for the three and nine months ended September 30, 2018, respectively (2017 —11.4% and 14.4%, respectively).
[2]	Contingent rent of $0.8 million and $2.6 million, respectively in the three and nine months ended September 30, 2018, related to theater systems under hybrid sales arrangements and $0.5 million and $1.8 million, respectively in the three and nine months ended September 30, 2018 related to theater systems under sales arrangements was recognized in the Company’s transition adjustment.
[3]	On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. Refer to note 3 for additional information.
[4]	Variable consideration of $0.8 million and $4.1 million, respectively in the three and nine months ended September 30, 2018 relating to theater systems recognized as sales or hybrid sales was recognized as part of the System Obligation in the respective period and the fixed consideration recognized for theater systems installed under hybrid sales arrangements was reclassified from Joint revenue sharing arrangement – fixed fees as hybrid sales are no longer considered part of the Joint revenue sharing arrangement segment.
[5]	Finance income of $0.4 million and $1.0 million, respectively in the three and nine months ended September 30, 2018 was recognized on the future consideration related to contracts.
[6]	Fixed consideration of $1.2 million and $4.2 million, respectively in the three and nine months ended September 30, 2018 related to the recognition of theater systems under hybrid sales arrangements was reclassified to Sales and sales-type leases.

Adoption of ASC Topic 606 Rev_3

Adoption of ASC Topic 606 Revenue from Contracts with Customers (Table 3) (Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018	Sep. 30, 2017
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		$ 82,108		$ 98,800		$ 265,437	$ 255,214
Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	36,699		42,637		142,505	129,411
IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		22,372		25,971	[1]	85,586	77,136	[1]
Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	14,327	[2],[3]	15,572	[3]	56,919	49,702
IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	0	[2],[3]	1,094	[3]	0	2,573
Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	40,687		43,512		106,517	99,466
Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		20,427	[4]			50,545
Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,971	[5]			8,982
Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,798	[3],[6]	2,658	[3]	3,821	4,536
Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	12,415		11,511		37,462	33,459
Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,076		1,586		5,707	5,449
New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	1,275		8,917		4,999	11,508
Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	3,447		3,734		11,416	14,829
Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	2,262		1,914		6,512	9,134
Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	800		784		2,644	2,235
Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	[1]	385		$ 1,036		2,260	$ 3,460
Fixed Consideration [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		42,954				111,614
Fixed Consideration [Member] | Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Fixed Consideration [Member] | IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Fixed Consideration [Member] | Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Fixed Consideration [Member] | IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Fixed Consideration [Member] | Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		39,580				101,114
Fixed Consideration [Member] | Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		19,320				45,142
Fixed Consideration [Member] | Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,971				8,982
Fixed Consideration [Member] | Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,798				3,821
Fixed Consideration [Member] | Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		12,415				37,462
Fixed Consideration [Member] | Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,076				5,707
Fixed Consideration [Member] | New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,112				3,938
Fixed Consideration [Member] | Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,262				6,562
Fixed Consideration [Member] | Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		2,262				6,512
Fixed Consideration [Member] | Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Fixed Consideration [Member] | Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				50
Variable Consideration [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		24,827				96,904
Variable Consideration [Member] | Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		22,372				85,586
Variable Consideration [Member] | IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		22,372				85,586
Variable Consideration [Member] | Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,107				5,403
Variable Consideration [Member] | Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,107				5,403
Variable Consideration [Member] | Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		163				1,061
Variable Consideration [Member] | Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		1,185				4,854
Variable Consideration [Member] | Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Variable Consideration [Member] | Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		800				2,644
Variable Consideration [Member] | Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		385				2,210
Lease Arrangements [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		14,327				56,919
Lease Arrangements [Member] | Network Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		14,327				56,919
Lease Arrangements [Member] | IMAX DMR [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Joint revenue sharing arrangements - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		14,327				56,919
Lease Arrangements [Member] | IMAX systems - contingent rent [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Theater Business Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Sales and sales-type leases [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Ongoing fees and finance income [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Joint revenue sharing arrangements - fixed fees [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Theater system maintenance [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Other theater [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | New business [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Other Total [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Film post-production [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Film distribution [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		0				0
Lease Arrangements [Member] | Other [Member]
Revenue Initial Application Period Cumulative Effect Transition [Line Items]
Revenues		$ 0				$ 0
[1]	The Company’s largest customer represented 15.5% and 18.4% of total revenues for the three and nine months ended September 30, 2018, respectively (2017 —11.4% and 14.4%, respectively).
[2]	Contingent rent of $0.8 million and $2.6 million, respectively in the three and nine months ended September 30, 2018, related to theater systems under hybrid sales arrangements and $0.5 million and $1.8 million, respectively in the three and nine months ended September 30, 2018 related to theater systems under sales arrangements was recognized in the Company’s transition adjustment.
[3]	On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. Refer to note 3 for additional information.
[4]	Variable consideration of $0.8 million and $4.1 million, respectively in the three and nine months ended September 30, 2018 relating to theater systems recognized as sales or hybrid sales was recognized as part of the System Obligation in the respective period and the fixed consideration recognized for theater systems installed under hybrid sales arrangements was reclassified from Joint revenue sharing arrangement – fixed fees as hybrid sales are no longer considered part of the Joint revenue sharing arrangement segment.
[5]	Finance income of $0.4 million and $1.0 million, respectively in the three and nine months ended September 30, 2018 was recognized on the future consideration related to contracts.
[6]	Fixed consideration of $1.2 million and $4.2 million, respectively in the three and nine months ended September 30, 2018 related to the recognition of theater systems under hybrid sales arrangements was reclassified to Sales and sales-type leases.

Adoption of ASC Topic 606 Rev_4

Adoption of ASC Topic 606 Revenue from Contracts with Customers (Table 4) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jan. 01, 2018	Dec. 31, 2017
Assets
Other assets	$ 55,173	$ 61,141	$ 26,757
Deferred income taxes	27,326	24,272	30,708
Shareholders' equity
Accumulated deficit	(70,888)	(60,379)	(87,592)
Non-controlling interests	$ 76,720	75,246	74,511
Calculated Under Revenue Guidance In Effect Before Topic 606 [Member]
Assets
Other assets			26,757
Deferred income taxes			30,708
Shareholders' equity
Accumulated deficit			(87,592)
Non-controlling interests			$ 74,511
ASC Topic 606 Adjustments
Assets
Other assets		34,384
Deferred income taxes		(6,436)
Shareholders' equity
Accumulated deficit		27,213
Non-controlling interests		$ 735

Adoption of ASC Topic 606 Rev_5

Adoption of ASC Topic 606 Revenue from Contracts with Customers (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2018	Jan. 01, 2018
Revenue Initial Application Period Cumulative Effect Transition [Abstract]
Revenue Initial Application Period Cumulative Effect Transition Description		As discussed in note 2, in 2014 the FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606)”. The standard outlines a five-step model whereby revenue is recognized as performance obligations within a contract are satisfied. The standard also requires new, expanded disclosures regarding revenue recognition. Several ASUs have been issued since the issuance of ASU 2014-09. These ASUs, which modify certain sections of ASU 2014-09 are intended to promote a more consistent interpretation and application of the principles outlined in the standard. On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. Prior year amounts are presented in accordance with ASC Topic 605, “Revenue Recognition” or other applicable standards effective prior to January 1, 2018. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. The Company’s revenues from the sales of projection systems, provision of maintenance services, sale of aftermarket 3D glasses and parts, conversion of film content into the IMAX DMR format, distribution of documentary film content and the provision of post- production services are within the scope of the standard. The Company’s joint revenue sharing revenue arrangements, with the exception of those where the title transfers to the customer prior to recognition of the system revenue (hybrid sales arrangements), are not in scope of the standard due to their classification as leases. Similarly, any system revenue transactions classified as sales-type leases are excluded from the provisions of the new standard. The Company has assessed its performance obligations under its arrangements pursuant to ASC Topic 606 and has concluded that there are no significant differences between the performance obligations required to be units of account under ASC Topic 606 and the deliverables considered to be units of account under ASC Topic 605. Specifically, the Company has concluded that its “System Obligation”, which consists of a theater system (projector, sound system, screen system and, if applicable, 3D glasses cleaning machine); services associated with the theater system including theater design support, supervision of installation services, and projectionist training; a license to use the IMAX brand to market the theater; 3D glasses; initial maintenance and extended warranty services; and potentially the licensing of films remains unchanged when considered under ASC Topic 606. The Company’s performance obligations for its DMR, maintenance, film distribution and aftermarket sales contracts remain similar to those under ASC Topic 605. The new standard requires the Company to estimate the total consideration, including an estimate of future variable consideration, received in exchange for the goods delivered or services rendered. Certain of the Company’s revenue streams will be impacted by the variable consideration provisions of the new standard. The arrangements for the sale of projection systems include indexed minimum payment increases over the term of the arrangement, as well as provision for additional payments in excess of the minimum agreed payments in situations where the theater exceeds certain box office thresholds. Both of these contract provisions constitute variable consideration under the new standard that, subject to constraints to ensure reversal of revenues do not occur, require estimation and recognition upon transfer of control of the System Obligation to the customer, which is at the earlier of client acceptance of the installation of the system, including projectionist training, and the theater’s opening to the public. As this variable consideration extends through the entire term of the arrangement, which typically last 10 years, the Company applies constraints to its estimates and recognizes the variable consideration on a discounted present value basis at recognition. Under the previous standard, these amounts were recognized as reported by exhibitors (or customers) in future periods. In certain joint revenue sharing arrangements, specifically the Company’s hybrid sales arrangements, the Company’s arrangements call for sufficient upfront revenues to cover the cost of the arrangement, with monthly payments calculated based on the theater’s net box office earned. Title and control of the projection system transfer to the customer at the point of revenue recognition, which is the earlier of client acceptance of the theater installation, including projectionist training, and theater opening to the public. Under the new revenue recognition standard, the percentage payment is considered variable consideration that must be estimated and recognized at the time of initial revenue recognition. Using box office projections and the Company’s history with theater and box office experience in different territories, the Company estimates the amount of percentage payment earned over the life of the arrangement, subject to sufficient constraint such that there is not a risk of significant revenue reversal. Under the previous recognition standard, these amounts were recognized as reported by exhibitors (or customers) in future periods. As a result, the Company has reclassified hybrid sales arrangements to the traditional sales segment since the total consideration received and the revenue recognition timing at transfer of control of the assets now very closely resemble those of the traditional sale arrangements. The Company’s arrangements include a requirement for the provision of maintenance services over the life of the arrangement, subject to a consumer price index increase on renewal each year. Under the new standard, the Company has included the future consideration from the provision of maintenance services in the relative selling price allocation calculation at the inception of the arrangement. Under the previous recognition standard, only the first year’s extended warranty and maintenance services included as part of the upfront consideration received by the Company was included in the relative selling price allocation to determine the allocation of consideration between deliverables, while the future years maintenance services were recognized and amortized over each year’s renewal term. Except in circumstances where customers prepay the entire term’s maintenance arrangement, payments are due to the Company for the years after the extended warranty and maintenance services offered as part of the System Obligation expire. Payments upon renewal each year can be either in arrears or in advance, and can vary in frequency from monthly to annually. At September 30, 2018, $20.0 million of consideration has been deferred in relation to outstanding stand ready performance obligations related to these maintenance services. As the maintenance services are a stand ready obligation, revenue, subject to appropriate constraint, is recognized evenly over the contract term, which is consistent with past treatment. The Company does not expect a significant change in the allocation of consideration between performance obligations to arise as a result of this change. The Company’s DMR and Film Distribution revenue streams fall under the variable consideration exemption for sales- or usage-based royalties. While the Company does not hold rights to the intellectual property in the form of the DMR film content, the Company is being reimbursed for the application of its intellectual property in the form of its patented DMR processes used in the creation of new intellectual property in the form of an IMAX DMR version of film. The Company’s Film Distribution revenues are strictly from the license of its intellectual property in the form of documentary film content to which the Company holds distribution rights. The Company’s remaining revenue streams are not significantly impacted by the new standard. As the arrangements do not call for variable consideration and recognition of revenues transfer at the time of provision of service or transfer of control of goods as appropriate.
Variable Consideration Revenue Recognition		The recognition of variable consideration involves a significant amount of judgment. ASC Topic 606 requires variable consideration to be recognized subject to appropriate constraints to avoid a significant reversal of revenue in future periods. The standard identifies several examples of situations where constraining variable consideration would be appropriate: The amount of consideration is highly susceptible to factors outside the entity’s influence The uncertainty about the amount of consideration is not expected to be resolved for a long period of time The Company’s experience (or other evidence) with similar types of contracts is limited, or that experience has limited predictive value The Company has a practice of either offering a broad range of price concessions or changing the payment terms and conditions of similar contracts in similar circumstances
Revenue Initial Application Period Cumulative Effect Transition Explanation of Change		The Company recorded an increase to opening retained earnings of $27.2 million, net of tax, as of January 1, 2018 due to the cumulative impact of adopting ASC Topic 606, with the impact primarily related to revenue from its theater system business. The impact to revenues as a result of applying ASC Topic 606 was an increase of $0.2 million and $1.4 million for the three and nine months ended September 30, 2018.
Revenue Remaining Performance Obligation	$ 20,000	$ 20,000
Opening retained earnings adjustment, Adoption of ASC Topic 606				$ 27,213
Revenue impact, Adoption of ASC Topic 606	245	1,426
Contingent Rent Adjustment - Hybrid Sales Arrangements, Adoption of Topic 606	(788)	(2,576)
Contingent Rent Adjustment - Sales Arragements, Adoption of ASC Topic 606	(475)	(1,802)
Variable Consideration Adjustment, Adoption of ASC Topic 606	800	4,100
Finance Income, Adoption of ASC Topic 606	401	982
Fixed Consideration Adjustment, Adoption of ASC Topic 606	$ (1,247)	$ (4,152)
True-ups of Transition Amounts, Adoption of ASC Topic 606			$ 0

Financing Receivables (Table 1)

Financing Receivables (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing receivables, consisting of net investment in sales-type leases and receivables from financed sales
Gross minimum lease payments receivable	$ 9,906	$ 8,537
Unearned finance income	(963)	(1,147)
Minimum lease payments receivable	8,943	7,390
Accumulated allowance for uncollectible amounts	(155)	(155)
Net investment in leases	8,788	7,235
Gross financed sales receivables	154,399	162,522
Unearned finance income	(36,030)	(39,341)
Financed sales receivables	118,369	123,181
Accumulated allowance for uncollectible amounts	(839)	(922)
Net financed sales receivables	117,530	122,259
Total financing receivables	126,318	129,494
Net financed sales receivables due within one year	26,799	25,455
Net financed sales receivables due after one year	$ 90,731	$ 96,804

Financing Receivables (Narrativ

Financing Receivables (Narratives) (Details)	Sep. 30, 2018	Dec. 31, 2017
Financing Receivables (Textuals) [Abstract]
Financed sale receivables, Weighted average effective interest rate	9.10%	9.10%

Inventories (Table 1) (Details)

Inventories (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventories
Raw materials	$ 35,732	$ 21,206
Work-in-process	3,478	2,601
Finished goods	13,404	6,981
Total	$ 52,614	$ 30,788

Inventories (Narratives) (Detai

Inventories (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Inventories (Textuals) [Abstract]
Finished goods inventory with title passed to customer	$ 2,600		$ 2,600		$ 4,900
Write-downs for excess and obsolete inventory	$ 0	$ 297	$ 0	$ 297

Credit Facility and Other Fin_3

Credit Facility and Other Financing Arrangements (Table 1) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Bank indebtedness [Line Items]
Credit Facility	$ 20,000	$ 0
Playa Vista Loan	0	25,667
Deferred charges on debt financing	(2,375)	(310)
Total bank indebtedness	$ 17,625	$ 25,357

Credit Facility and Other Fin_4

Credit Facility and Other Financing Arrangements (Narratives) (Details) $ in Thousands, ¥ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018CNY (¥)	Jul. 13, 2018USD ($)	Jul. 13, 2018CNY (¥)	Dec. 31, 2017USD ($)	Oct. 20, 2015USD ($)	Mar. 03, 2015USD ($)
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Additional fees incurred as part of the new Credit Facility			$ 1,909	$ 0
Amounts Drawn	$ 0		$ 0					$ 25,667
Working Capital Loan [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Credit Facility Description			On July 13, 2018, IMAX (Shanghai) Multimedia Technology Co., Ltd. (“IMAX Shanghai”), the Company’s majority-owned subsidiary in China, entered into an unsecured revolving facility for up to 200.0 million Renminbi (approximately $30.0 million U.S. Dollars) to fund ongoing working capital requirements.
Current borrowing capacity						$ 30,000	¥ 200
Amounts Drawn | ¥					¥ 0
Remaining Borrowing Capacity | ¥					¥ 200
Playa Vista Loan [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Playa Vista Loan maturity date			Oct. 19, 2025
Maximum borrowing capacity									$ 30,000
Interest rate description			variable rate per annum equal to 2.0% above the 30-day LIBOR rate
Amounts Drawn	$ 0		$ 0					25,667
Expense related to extinguishment of Playa Vista Loan			$ 300
Effective interest rate	4.13%	3.26%	3.87%	3.06%
Playa Vista Loan - Payment Terms			The Playa Vista Loan was to be fully due and payable on October 19, 2025 (the “Maturity Date”), and could be prepaid at any time without premium, but with all accrued interest and other applicable payments.
Credit Facility [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Credit Facility Description			On June 28, 2018, the Company entered into a Fifth Amended and Restated Credit Agreement (the “Credit Agreement”) with Wells Fargo Bank, National Association, as agent, and a syndicate of lenders party thereto. The Credit Agreement expands the Company’s revolving borrowing capacity from $200.0 million to $300.0 million, and also contains an uncommitted accordion feature allowing the Company to further expand its borrowing capacity to $440.0 million or greater, depending on the mix of revolving and term loans comprising the incremental facility. The new facility (the new “Credit Facility”) matures on June 28, 2023.
Credit Facility Maturity Date			Jun. 28, 2023
Interest rate description			Loans under the new Credit Facility will bear interest, at the Company’s option, at (i) LIBOR plus a margin ranging from 1.00% to 1.75% per annum; or (ii) the U.S. base rate plus a margin ranging from 0.25% to 1.00% per annum, in each case depending on the Company’s Total Leverage Ratio (as defined in the Credit Agreement). In no event will the LIBOR rate be less than 0.00% per annum.
Line of credit facility covenant terms			The Credit Agreement requires that the Company maintain a Senior Secured Net Leverage Ratio (as defined in the Credit Agreement) of no greater than 3.25:1. In addition, the Credit Agreement contains customary affirmative and negative covenants for a transaction of this type, including covenants that limit indebtedness, liens, capital expenditures, asset sales, investments and restricted payments, in each case subject to negotiated exceptions and baskets. The Credit Agreement also contains representations, warranties and event of default provisions customary for a transaction of this type.
Compliance with covenants			The Company was in compliance with all of its requirements at September 30, 2018.
Additional fees incurred as part of the new Credit Facility			$ 1,909
Amounts Drawn	$ 20,000		20,000
Remaining Borrowing Capacity	280,000		280,000
Letters of credit and advance payment guarantees	$ 0		$ 0
Effective interest rate	3.28%	0.00%	3.28%	0.00%
Credit Facility [Member] | Minimum [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Current borrowing capacity	$ 300,000		$ 300,000
Credit Facility [Member] | Maximum [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Maximum borrowing capacity	440,000		$ 440,000
Maximum borrowing capacity			or greater
Wells Fargo Foreign Exchange Facility [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Settlement risk on its foreign currency forward contracts	100		$ 100
Notional Amount of arrangements entered into	45,422		45,422
Bank of Montreal Facility [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Remaining Borrowing Capacity	10,000		10,000					10,000
Letters of credit and advance payment guarantees	$ 0		0					0
Prior Credit Facility [Member]
Credit Facility and Other Financing Arrangements (Textuals) [Abstract]
Current borrowing capacity										$ 200,000
Expense recognized on termination of prior credit facility			$ 300
Amounts Drawn								0
Remaining Borrowing Capacity								200,000
Letters of credit and advance payment guarantees								$ 0

Commitments, Contingencies an_2

Commitments, Contingencies and Guarantees (Narratives) Details $ in Thousands, ¥ in Millions	3 Months Ended		9 Months Ended		25 Months Ended	51 Months Ended	95 Months Ended	146 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 14, 2015USD ($)	Mar. 27, 2008	Dec. 02, 2011	Jul. 11, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2017CNY (¥)
Minimum commitment related to certain film and new content	$ 2,677		$ 2,677
Amount spent to reduce film and content commitments	2,677		2,677
Future expected spend in current year	0		0
Damages awarded in favour of plaintiff								$ 8,800
Pre-award interest								1,800
Legal arbitration award expense in period	0	$ 0	7,500	$ 0				$ 7,500
Final Award in favor of company						Amount of $11.3 million plus an additional $2,512 each day in interest from October 1, 2007 until the date the award is paid	$30,000 to cover the costs of the application
Underpayment of the freight and insurance portion of the customs duties and taxes related to the customs audit									$ 150
Importation Fee Underpayment | ¥										¥ 0.2
Estimated penalties accrued									300
Damages sought					$ 10,400
Counterclaim sought					$ 24,000
Financial Guarantees	0		0
Product Warranty Accrual	200		200						100
Indemnification of its directors/officers	$ 0		$ 0						$ 0
Other Indemnification			0

Condensed Consolidated Statem_9

Condensed Consolidated Statements of Operations Supplemental Information (Narratives) (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)yrFilmexhibitorTheaters	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)yrFilmexhibitorTheaters	Sep. 30, 2017USD ($)Film	Dec. 31, 2017USD ($)
Selling Expenses
Deferred direct selling costs and direct advertising and marketing included in costs and expenses applicable to revenues-equipment and product sales	$ 800	$ 1,100	$ 2,000	$ 2,200
Film exploitation costs, including advertising and marketing included in costs and expenses applicable to revenues-services	3,100	2,500	15,700	9,100
Commissions recognized as cost and expenses included in costs and expenses applicable to revenues-rentals	400	400	1,000	900
Direct advertising and marketing costs included in costs and expenses applicable to revenues-rentals	500	800	1,200	1,500
Foreign Exchange
Foreign exchange translation (gain) loss	$ (400)	(500)	$ 700	(700)
Collaborative Arrangements
Total number of exhibitors under joint revenue sharing agreements | exhibitor	39		39
Total number of theater systems under joint revenue sharing agreements | Theaters	1,203		1,203
Total number of operating theaters under joint revenue sharing agreement | Theaters	757		757
Amounts attributable to transactions arising between the company and its customers under joint revenue sharing arrangements	$ 17,000	18,200	$ 60,600	$ 54,200
Average percentage of the box-office receipts of the film for recovering digital re-mastering cost	12.50%		12.50%
IMAX DMR films exhibited in the period | Film			58	46
Amounts attributable to transactions arising between the company and its customers under IMAX DMR arrangements	$ 22,372	25,971	$ 85,586	$ 77,136
Number of significant co-produced film arrangement | Film	2		2
Number of other co-produced film arrangements | Film	3		3
Variable Interest Entity, Consolidated, Carrying Amount, Total Assets	$ 15,099		$ 15,099		$ 7,539
Variable Interest Entity, Consolidated, Carrying Amount, Total Liabilities	14,591		14,591		$ 7,178
Amounts attributable to transactions between the company and other parties involved in the production of films included in cost and expense	200	300	$ 400	1,000
Number of Co-produced television collaborative arrangements			one
Co-produced television collaborative arrangement revenue	0	8,700	$ 400	8,700
Co-produced television collaborative arrangement costs and expenses	$ 0	$ 19,800	$ 500	$ 20,600
Minimum [Member]
Collaborative Arrangements
Non-cancellable term of joint revenue sharing arrangements | yr	10		10
Maximum [Member]
Collaborative Arrangements
Non-cancellable term of joint revenue sharing arrangements			longer

Condensed Consolidated State_10

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 1) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Summary of Depreciation and amortization
Film assets	$ 11,166	$ 13,560
Property, plant and equipment
Joint revenue sharing arrangements	15,293	13,299
Other property, plant and equipment	9,753	8,638
Other intangible assets	3,871	3,157
Other assets	925	691
Deferred financing costs	976	422
Depreciation and amortization	$ 41,984	$ 39,767

Condensed Consolidated State_11

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 2) (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Write-downs, net of recoveries
Accounts receivable				$ 1,567	$ 2,633
Property, plant and equipment	[1],[2]			482	4,412
Joint revenue sharing arrangements	[2]			354	0
Financing receivables				100	680
Other intangible assets				38	0
Film assets	[1],[3]			0	16,076
Other assets	[1]			0	1,522
Inventories		$ 0	$ 297	0	297
Write-downs, net of recoveries				$ 2,541	$ 25,620
[1]	In 2017, as a result of the Company’s restructuring activities, certain long-lived assets were deemed to be impaired as the Company’s exit from certain activities limited the future revenue associated with these assets. The Company recognized film impairment charges of $0.3 million, property, plant and equipment charges of $3.7 million and other asset charges of $1.5 million. See note 16 for additional details.
[2]	The Company recognized asset impairment charges of $0.8 million (2017 — $0.6 million) against property, plant and equipment after an assessment of the carrying value of certain assets in light of their future expected cash flows.
[3]	The Company reviewed the carrying value of certain documentary film assets as a result of lower than expected revenue being generated during the period and revised expectations for future revenues based on the latest information available. In the nine months ended September 30, 2017, an impairment of $4.6 million was recorded based on the carrying value of these documentary films as compared to the related estimated future box office and revenues that would ultimately be generated by these films. No such impairment was recognized in the nine months ended September 30, 2018.

Condensed Consolidated State_12

Condensed Consolidated Statements of Cash Flows Supplemental Information (Table 3) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Non cash Investing And Financing Items [Abstract]
Purchases of property, plant and equipment	$ 634	$ 935
Investment in joint revenue sharing arrangements	(200)	150
Acquisition of other intangible assets	(189)	72
Net accruals related to	$ 245	$ 1,157

Condensed Consolidated State_13

Condensed Consolidated Statements of Cash Flows Supplemental Information (Narratives) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Asset Impairment Charges [Abstract]
Property, plant and equipment associated charges	$ 800	$ 600
Documentary film asset impairments	$ 0	4,600
Film impairment charges		335
Property, plant and equipment associated impairment charges		3,696
Other assets impairment charges		$ 1,522

Income Taxes (Table 1) (Details

Income Taxes (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Unrealized change in cash flow hedging instruments	$ (132)	$ 188	$ 309	$ 132
Realized change in cash flow hedging instruments upon settlement	12	(358)	99	(634)
Income tax effect on other comprehensive (loss) income	$ (120)	$ (170)	$ 408	$ (502)

Income Taxes (Narratives) (Deta

Income Taxes (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Deferred Tax Assets
Change in Company's estimates of the recoverability of its deferred tax assets	$ 0
Deferred income tax asset after valuation allowance	27,300		$ 27,300		$ 30,700
Deferred income tax asset before valuation allowance	27,500		27,500		30,900
Valuation allowance	200		200		200
Provision for income taxes	(1,452)	$ (1,009)	(9,540)	$ (885)
Tax provision (recovery) related to uncertain tax positions	(300)
Tax provision (recovery) related to employee stock compensation plans	(100)
Impact of changes due to U.S. tax reform					9,300
Cash held outside of North America	120,800		120,800		119,400
Cash held in the PRC	50,400		50,400		$ 32,600
Withholding tax estimate on repatriation of funds	$ 8,600		$ 8,600

Capital Stock (Table 1) (Detail

Capital Stock (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock-Based Compensation [Abstract]
Cost and expenses applicable to revenues	$ 587	$ 380	$ 1,319	$ 1,120
Selling, general and administrative expenses	4,840	5,198	15,499	16,196
Research and development	135	165	347	480
Exit costs, restructuring charges and associated impairments	0	299	(19)	372
Stock-Based Compensation	$ 5,562	$ 6,042	$ 17,146	$ 18,168

Capital Stock (Table 2) (Detail

Capital Stock (Table 2) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	$ 5,562	$ 6,042	$ 17,146	$ 18,168
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	1,489	1,060	4,239	3,426
Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	3,772	3,916	11,792	12,398
China Long Term Incentive Plan Restricted Share Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	241	696	961	1,108
China Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	60	280	154	911
China Cash Settled Share-Based Payments [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense by plan type	$ 0	$ 90	$ 0	$ 325

Capital Stock (Table 3) (Detail

Capital Stock (Table 3) (Details) - Employee Stock Option [Member] - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Option activity under the Stock Option Plan and the IMAX LTIP
Options outstanding, beginning of period	5,082,100	5,190,542
Options outstanding, weighted average exercise price per share, beginning of period	$ 29.31	$ 28.35
Granted	1,081,120	854,764
Granted, weighted average exercise price per share	$ 21.96	$ 30.07
Exercised	(12,750)	(658,341)
Exercised, weighted average exercise price per share	$ 17.08	$ 21.90
Forfeited	(51,238)	(95,375)
Forfeited, weighted average exercise price per share	$ 31.14	$ 32.41
Expired	(490,042)	(22,269)
Expired, weighted average exercise price per share	$ 31.61	$ 37.08
Cancelled	(100,596)	(28,256)
Cancelled, weighted average share price	$ 30.32	$ 30.65
Options outstanding, end of period	5,508,594	5,241,065
Options outstanding, weighted average exercise price per share, end of period	$ 27.66	$ 29.32
Options exercisable, end of period	3,902,341	4,011,217
Options exercisable, weighted average exercise price per share, end of period	$ 28.58	$ 28.94

Capital Stock (Table 4) (Detail

Capital Stock (Table 4) (Details) - Restricted Share Units [Member] - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Resticted Share Units activity under the IMAX LTIP
RSUs outstanding, beginning of period	995,329	1,124,180
RSUs outstanding, weighted average grant date fair value per share, beginning of period	$ 32.68	$ 33.01
Granted	658,353	460,362
Granted, weighted average grant date fair value per share	$ 20.99	$ 30.54
Vested and settled	(392,066)	(316,278)
Vested and settled, weighted average grant date fair value per share	$ 30.87	$ 30.46
Forfeited	(63,621)	(111,367)
Forfeited, weighted average grant date fair value per share	$ 30.34	$ 31.99
RSUs outstanding, end of period	1,197,995	1,156,897
RSUs outstanding, weighted average grant date fair value per share, end of period	$ 26.97	$ 32.90

Capital Stock (Table 5) (Detail

Capital Stock (Table 5) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Net income (loss) applicable to common shareholders	$ 5,020	$ (850)	$ 21,150	$ (2,487)
Weighted average number of common shares:
Issued and outstanding, beginning of period	62,585,192		62,585,192		62,521,916	64,695,550	64,722,846	66,159,902
Weighted average number of shares repurchased, net of shares issued, during the period	28,722	12,605	(1,229,824)	(536,157)
Weighted average number of shares used in computing basic income per share	62,550,638	64,735,451	63,465,726	65,623,745
Assumed exercise of stock options and RSUs, net of shares assumed repurchased	242,164	67,394	114,104	210,670
Weighted average number of shares used in computing diluted income per share	62,792,802	64,802,845	63,579,830	65,834,415

Capital Stock (Narratives) (Det

Capital Stock (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jun. 12, 2017
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 5,562	$ 6,042	$ 17,146	$ 18,168
Details of the share repurchase program					In 2017, the Company‘s Board of Directors approved a new $200.0 million share repurchase program for shares of the Company’s common stock. The share repurchase program expires on June 30, 2020. The repurchases may be made either in the open market or through private transactions, subject to market conditions, applicable legal requirements and other relevant factors. The Company has no obligation to repurchase shares and the share repurchase program may be suspended or discontinued by the Company at any time.
Stock Repurchase Program, Authorized Amount						$ 200,000
Stock Repurchase Program Expiration Date			Jun. 30, 2020
Stock Repurchased And Retired During Period, Shares	0	0	2,154,689	1,736,150
Stock Acquired, Average Cost per Share	$ 0	$ 0	$ 21.54	$ 26.57
Common shares purchased in open market by trustee in connection with RSUs	0	0	300,000	604,036
Weighted average price of common shares purchased in open market by trustee in connection with RSUs	$ 0	$ 0	$ 20.55	$ 32.32
Antidilutive shares issuable upon exercise of stock options and restricted share units	5,732,840	6,230,891	5,735,717	5,181,485
Employee Stock Option [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 1,489	$ 1,060	$ 4,239	$ 3,426
Antidilutive shares issuable upon exercise of stock options and restricted share units	5,432,981	5,155,452	5,432,981	4,470,642
Restricted Share Units [Member]
Capital Stock (Textuals) [Abstract]
Share-based compensation costs recorded for the period	$ 3,772	$ 3,916	$ 11,792	$ 12,398
Antidilutive shares issuable upon exercise of stock options and restricted share units	299,859	1,075,439	302,736	710,843

Segmented Information (Table 1)

Segmented Information (Table 1)(Details) - USD ($) $ in Thousands		3 Months Ended				9 Months Ended
		Sep. 30, 2018		Sep. 30, 2017		Sep. 30, 2018	Sep. 30, 2017
Revenues
Revenues		$ 82,108		$ 98,800		$ 265,437	$ 255,214
Gross margins
Gross margins		42,191		39,868		153,287	125,098
Network Business Total [Member]
Revenues
Revenues	[1]	36,699		42,637		142,505	129,411
Gross margins
Gross margins		22,542		28,559		96,964	88,422
IMAX DMR [Member]
Revenues
Revenues		22,372		25,971	[1]	85,586	77,136	[1]
Gross margins
Gross margins		14,461	[2]	18,114	[2]	57,523	52,578
Joint revenue sharing arrangements - contingent rent [Member]
Revenues
Revenues	[1]	14,327	[3],[4]	15,572	[4]	56,919	49,702
Gross margins
Gross margins		8,081	[2],[4]	9,351	[2],[4]	39,441	33,271
IMAX systems - contingent rent [Member]
Revenues
Revenues	[1]	0	[3],[4]	1,094	[4]	0	2,573
Gross margins
Gross margins		0	[4]	1,094	[4]	0	2,573
Theater Business Total [Member]
Revenues
Revenues	[1]	40,687		43,512		106,517	99,466
Gross margins
Gross margins		20,170		23,263		56,651	51,047
IMAX Systems [Member]
Revenues
Revenues	[1]	23,398	[4]	27,757	[4]	59,527	56,022
Gross margins
Gross margins		13,064	[2],[4]	17,768	[2],[4]	37,487	35,772
Joint revenue sharing arrangements - fixed fees [Member]
Revenues
Revenues	[1]	2,798	[4],[5]	2,658	[4]	3,821	4,536
Gross margins
Gross margins		529	[2],[4]	624	[2],[4]	776	887
Theater system maintenance [Member]
Revenues
Revenues	[1]	12,415		11,511		37,462	33,459
Gross margins
Gross margins		5,996		4,624		17,289	13,306
Other theater [Member]
Revenues
Revenues	[1]	2,076		1,586		5,707	5,449
Gross margins
Gross margins		581		247		1,099	1,082
New business [Member]
Revenues
Revenues	[1]	1,275		8,917		4,999	11,508
Gross margins
Gross margins		(298)		(11,912)		139	(13,432)
Other Total [Member]
Revenues
Revenues	[1]	3,447		3,734		11,416	14,829
Gross margins
Gross margins		(223)		(42)		(467)	(939)
Film post-production [Member]
Revenues
Revenues	[1]	2,262		1,914		6,512	9,134
Gross margins
Gross margins		737		763		2,272	4,287
Film distribution [Member]
Revenues
Revenues	[1]	800		784		2,644	2,235
Gross margins
Gross margins		(477)	[2]	(361)	[2]	(1,952)	(4,549)
Other [Member]
Revenues
Revenues	[1]	385		1,036		2,260	3,460
Gross margins
Gross margins		$ (483)		$ (444)		$ (787)	$ (677)
[1]	The Company’s largest customer represented 15.5% and 18.4% of total revenues for the three and nine months ended September 30, 2018, respectively (2017 —11.4% and 14.4%, respectively).
[2]	IMAX DMR segment margins include marketing costs of $3.1 million and $13.7 million for the three and nine months ended September 30, 2018, respectively (2017 — $2.5 million and $9.8 million, respectively). Joint revenue sharing arrangements segment margins include advertising, marketing and commission costs of $1.0 million and $2.2 million for the three and nine months ended September 30, 2018, respectively (2017 — $1.3 million and $2.5 million, respectively). IMAX systems segment margins include marketing and commission costs of $0.8 million and $2.0 million for the three and nine months ended September 30, 2018, respectively (2017 — $1.1 million and $2.2 million, respectively). Film distribution segment margins include marketing expense of less than $0.1 million and $2.0 million for the three and nine months ended September 30, 2018, respectively (2017 — an expense of less than $0.1 million and a recovery of $0.7 million, respectively).
[3]	Contingent rent of $0.8 million and $2.6 million, respectively in the three and nine months ended September 30, 2018, related to theater systems under hybrid sales arrangements and $0.5 million and $1.8 million, respectively in the three and nine months ended September 30, 2018 related to theater systems under sales arrangements was recognized in the Company’s transition adjustment.
[4]	On January 1, 2018, the Company adopted ASC Topic 606, utilizing the modified retrospective transition method with a cumulative catch-up adjustment. The Company is applying the new revenue standard only to contracts not completed as of the date of initial application, referred to as open contracts. All system sales and maintenance contracts with the existing network of IMAX theaters and the backlog of sales contracts make up a significant majority of the Company’s open contracts at any point in time. DMR arrangements where the film continues to be shown by the Company’s exhibitor partners, film distribution arrangements with remaining terms, aftermarket sales orders that have been received but for which control of the assets has not yet transferred to the customer are all also considered open contracts. Refer to note 3 for additional information.
[5]	Fixed consideration of $1.2 million and $4.2 million, respectively in the three and nine months ended September 30, 2018 related to the recognition of theater systems under hybrid sales arrangements was reclassified to Sales and sales-type leases.

Segmented Information (Table 2)

Segmented Information (Table 2) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Geographical Information
Revenues, total	$ 82,108	$ 98,800	$ 265,437	$ 255,214
United States [Member]
Geographical Information
Revenues, total	20,763	33,324	86,476	85,030
Greater China [Member]
Geographical Information
Revenues, total	30,480	36,563	81,967	88,135
Asia (excluding Greater China) [Member]
Geographical Information
Revenues, total	13,909	9,233	34,510	25,177
Western Europe [Member]
Geographical Information
Revenues, total	6,879	8,090	26,191	20,846
Latin America [Member]
Geographical Information
Revenues, total	2,469	2,688	8,804	8,122
Canada [Member]
Geographical Information
Revenues, total	2,106	3,732	8,116	10,045
Russia & the CIS [Member]
Geographical Information
Revenues, total	3,142	1,839	7,478	7,493
Rest of the World [Member]
Geographical Information
Revenues, total	$ 2,360	$ 3,331	$ 11,895	$ 10,366

Segmented Information (Narrativ

Segmented Information (Narratives) (Details) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Segments	Sep. 30, 2017USD ($)
Segment Reporting (Textuals) [Abstract]
Number of Primary Groups | Segments			4
Description of products and services from which each reportable segment derives its revenues			The Company’s reportable segments are organized under four primary groups identified by nature of product sold or service provided: (1) Network Business, representing variable revenue generated by box office results and which includes the reportable segment of IMAX DMR and contingent rent from the joint revenue sharing arrangements and IMAX systems segments. Effective January 1, 2018, the Company no longer includes hybrid joint revenue sharing arrangements, which take the form of a sale, in the joint revenue sharing arrangement reportable segment. These arrangements are now reflected under the IMAX systems segment of Theater Business; (2) Theater Business, representing revenue generated by the sale and installation of theater systems and maintenance services, primarily related to the IMAX Systems and Theater System Maintenance reportable segments, and also includes hybrid (fixed and contingent) revenues and upfront installation costs from sales arrangements previously reported in the joint revenue sharing arrangements segment and after-market sales of projection system parts and 3D glasses from the other segment; (3) New Business, which includes content licensing and distribution fees associated with the Company’s original content investments, virtual reality initiatives, and other business initiatives that are in the development and/or start-up phase, and (4) Other; which includes the film post-production and distribution segments, certain IMAX theaters that the Company owns and operates, camera rentals and other miscellaneous items.
Description of the basis of accounting for transactions between reportable segments			On January 1, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, and all the related amendments on a prospective basis, refer to note 3 for additional information. In addition, refer to Item 2 of the Company’s Form 10-Q for additional information regarding the four primary groups mentioned above.
Percentage of total revenues represented by largest customer	15.50%	11.40%	18.40%	14.40%
Marketing and commission costs	$ 0.8	$ 1.1	$ 2	$ 2.2
Disclosure on Geographic Areas, Description of Revenue from External Customers			No single country in the Rest of the World, Western Europe, Latin America and Asia (excluding Greater China) classifications comprises more than 10% of the total revenue.
IMAX DMR [Member]
Segment Reporting (Textuals) [Abstract]
Marketing costs (recovery)	3.1	2.5	$ 13.7	9.8
Joint revenue sharing arrangements [Member]
Segment Reporting (Textuals) [Abstract]
Advertising, marketing and commission costs (recovery)	1	1.3	2.2	2.5
IMAX systems [Member]
Segment Reporting (Textuals) [Abstract]
Advertising, marketing and commission costs (recovery)	$ 0.8	$ 1.1	2	2.2
Film distribution [Member]
Segment Reporting (Textuals) [Abstract]
Marketing costs (recovery)	less than	less than
Marketing costs (recovery)	$ 0.1	$ 0.1	$ 2	$ (0.7)

Employees Pension and Postret_3

Employees Pension and Postretirement Benefits (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Pension Expense
Interest cost	$ 105	$ 107	$ 316	$ 320
Pension expense	105	107	316	320
Amounts Accrued
Interest cost	105	$ 107	316	320
Pension Plans, Defined Benefit [Member]
Pension Expense
Interest cost			316		$ 427
Amounts Accrued
Obligation, beginning of period			19,003	$ 19,580	19,580
Interest cost			316		427
Actuarial gain			0		(1,004)
Obligation, end of period and unfunded status	$ 19,319		$ 19,319		$ 19,003

Employees Pension and Postret_4

Employees Pension and Postretirement Benefits (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Sep. 01, 2016
SERP Benefits [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Accumulated benefit obligation for the SERP	$ 19,300		$ 19,300		$ 19,000
Benefit Obligation	19,319		19,319		19,003	$ 19,580
Companies contribution and expenses during the remainder of 2018			0
Expected interest costs in the remainder of the year	100		$ 100
SERP assumptions			The SERP assumptions are that Mr. Gelfond will receive a lump sum payment six months after retirement at the end of the current term of his employment agreement (December 31, 2019), although Mr. Gelfond has not informed the Company that he intends to retire at that time.
Defined Contribution Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Description Of Defined Contribution Pension And Other Postretirement Plans			The Company also maintains defined contribution pension plans for its employees, including its executive officers. The Company makes contributions to these plans on behalf of employees in an amount up to 5% of their base salary subject to certain prescribed maximums.
Maximum percentage of base salary contributed to Defined Contribution Pension Plan by Company			5.00%
Postretirement Benefits Executives [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Benefit Obligation	$ 716		$ 716		698
Maximum amount of Postretirement benefit expensed	less than	less than	less than	less than
Maximum amount of Postretirement benefit expensed	$ 100	$ 100	$ 100	$ 100
Postretirement Benefits Canadian Employees [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Benefit Obligation	$ 1,627		$ 1,627		1,678
Maximum amount of Postretirement benefit expensed	less than	less than	less than	less than
Maximum amount of Postretirement benefit expensed	$ 100	$ 100	$ 100	$ 100
Canadian Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses during the remainder of 2018	351	328	963	937
Us Internal Revenue Code [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Companies contribution and expenses during the remainder of 2018	$ 131	131	$ 439	570
Deferred Compensation Plan [Member]
Pension and Other Postretirement Benefit Expense (Textuals) [Abstract]
Deferred compensation plan description			The Company maintains a deferred compensation plan (“the Retirement Plan”) covering Greg Foster, CEO of IMAX Entertainment and Senior Executive Vice President of the Company. The Company has agreed to make a total contribution of $3.2 million pursuant to a schedule set forth in Mr. Foster’s employment agreement. The Retirement Plan is subject to a vesting schedule based on continued employment with the Company, and will vest in 25% increments on July 2 of 2019, 2022, 2025 and 2027, but will vest in full if Mr. Foster’s employment terminates under specified circumstances, including if the Company terminates his employment without cause, if he resigns for good reason, or if the Company does not offer to renew Mr. Foster’s employment on terms substantially similar to those set forth in his current employment agreement and, as a result, Mr. Foster incurs a separation from service.
Vesting increments	25.00%		25.00%
Total contibution obligation over employment term							$ 3,200
Unfunded benefit obligation recorded	$ 1,500		$ 1,500		$ 1,000
Compensation expense recognized	$ 200	$ 200	$ 600	$ 300

Financial Instruments (Table 1)

Financial Instruments (Table 1) (Details) - USD ($) $ in Thousands		Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Other Financial Instrument
Cash and cash equivalents		$ 133,615	$ 158,725	$ 157,708	$ 204,759
Net financed sales receivable		117,530	122,259
Net investment in sales-type leases		8,788	7,235
Convertible loan receivable			1,500
Equity investment preferred shares		1,500
Foreign exchange contracts - designated forwards		(134)	1,425
Borrowings under the Playa Vista Loan		0	(25,667)
Borrowings under the Credit Facility		(20,000)	0
Carrying (Reported) Amount, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 1 [Member]
Other Financial Instrument
Cash and cash equivalents	[1]	133,615	158,725
Carrying (Reported) Amount, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Net financed sales receivable	[2]	117,530	122,259
Net investment in sales-type leases	[2]	8,788	7,235
Convertible loan receivable	[2]	1,500	1,500
Equity securities	[3]	2,017	2,016
Borrowings under the Playa Vista Loan	[1]	0	(25,667)
Borrowings under the Credit Facility		(20,000)	0
Carrying (Reported) Amount, Fair Value Disclosure [Member] | Designated as Hedging Instrument [Member] | Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Foreign exchange contracts - designated forwards	[3]	(134)	1,425
Estimate of Fair Value, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 1 [Member]
Other Financial Instrument
Cash and cash equivalents	[1]	133,615	158,725
Estimate of Fair Value, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Net financed sales receivable	[2]	117,286	122,918
Net investment in sales-type leases	[2]	8,872	7,409
Convertible loan receivable	[2]	1,500	1,500
Equity securities	[3]	2,017	2,016
Borrowings under the Playa Vista Loan	[1]	0	(25,667)
Borrowings under the Credit Facility		(20,000)	0
Estimate of Fair Value, Fair Value Disclosure [Member] | Designated as Hedging Instrument [Member] | Fair Value, Inputs, Level 2 [Member]
Other Financial Instrument
Foreign exchange contracts - designated forwards	[3]	$ (134)	$ 1,425
[1]	Recorded at cost, which approximates fair value.
[2]	Estimated based on discounting future cash flows at currently available interest rates with comparable terms.
[3]	Value determined using quoted prices in active markets.

Financial Instruments (Table 2)

Financial Instruments (Table 2) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	$ 8,943	$ 7,390
Financed Sales Receivables	118,369	123,181
Total	127,312	130,571
In Good Standing [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	7,711	6,265
Financed Sales Receivables	107,322	118,060
Total	115,033	124,325
Credit Watch [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	603	568
Financed Sales Receivables	9,508	2,926
Total	10,111	3,494
Pre-Approved Transactions [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	629	557
Financed Sales Receivables	549	1,003
Total	1,178	1,560
Transactions Suspended [Member]
Recorded investment in financing receivables by credit quality indicator
Minimum Lease Payments	0	0
Financed Sales Receivables	990	1,192
Total	$ 990	$ 1,192

Financial Instruments (Table 3)

Financial Instruments (Table 3) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Investment In Financing Receivables On Nonaccrual Status
Net investment in leases recorded investment	$ 0	$ 0
Net investment in leases related allowance	0	0
Net financed sales receivables recorded investment	990	1,192
Net financed sales receivables related allowance	(739)	(922)
Total recorded investment	990	1,192
Total related allowance	$ (739)	$ (922)

Financial Instruments (Table 4)

Financial Instruments (Table 4) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Jun. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	$ 9,701		$ 9,000
Related Unbilled Recorded Investment	117,611		121,571
Total Recorded Investment	127,312		130,571
Related Allowances	(994)		(1,077)
Recorded Investment Net of Allowances	126,318		129,494
Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	2,167		3,388
Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	2,000		1,473
Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	5,534		4,139
Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	607		553
Related Unbilled Recorded Investment	8,336		6,837
Total Recorded Investment	8,943		7,390
Related Allowances	(155)	$ (155)	(155)	$ (321)	$ (321)	$ (672)
Recorded Investment Net of Allowances	8,788		7,235
Net Investment in Leases [Member] | Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	71		103
Net Investment in Leases [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	77		74
Net Investment in Leases [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	459		376
Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	9,094		8,447
Related Unbilled Recorded Investment	109,275		114,734
Total Recorded Investment	118,369		123,181
Related Allowances	(839)	$ (839)	(922)	$ (922)	$ (427)	$ (494)
Recorded Investment Net of Allowances	117,530		122,259
Net Financed Sales Receivables [Member] | Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	2,096		3,285
Net Financed Sales Receivables [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	1,923		1,399
Net Financed Sales Receivables [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	5,075		3,763
Financing Receivables Continue To Accrue Finance Income [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	7,330		5,785
Related Unbilled Recorded Investment	34,350		29,717
Related Allowances	0		0
Recorded Investment Net of Allowances	41,680		35,502
Financing Receivables Continue To Accrue Finance Income [Member] | Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	831		1,233
Financing Receivables Continue To Accrue Finance Income [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	1,079		813
Financing Receivables Continue To Accrue Finance Income [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	5,420		3,739
Financing Receivables Continue To Accrue Finance Income [Member] | Net Investment in Leases [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	552		514
Related Unbilled Recorded Investment	1,901		2,287
Related Allowances	0		0
Recorded Investment Net of Allowances	2,453		2,801
Financing Receivables Continue To Accrue Finance Income [Member] | Net Investment in Leases [Member] | Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	31		68
Financing Receivables Continue To Accrue Finance Income [Member] | Net Investment in Leases [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	62		70
Financing Receivables Continue To Accrue Finance Income [Member] | Net Investment in Leases [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	459		376
Financing Receivables Continue To Accrue Finance Income [Member] | Net Financed Sales Receivables [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	6,778		5,271
Related Unbilled Recorded Investment	32,449		27,430
Related Allowances	0		0
Recorded Investment Net of Allowances	39,227		32,701
Financing Receivables Continue To Accrue Finance Income [Member] | Net Financed Sales Receivables [Member] | Financing Receivables Accrued and Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	800		1,165
Financing Receivables Continue To Accrue Finance Income [Member] | Net Financed Sales Receivables [Member] | Financing Receivables 30 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	1,017		743
Financing Receivables Continue To Accrue Finance Income [Member] | Net Financed Sales Receivables [Member] | Financing Receivables Equal To Greater Than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Billed Financing Receivables	$ 4,961		$ 3,363

Financial Instruments (Table 5)

Financial Instruments (Table 5) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net Investment in Leases [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	$ 0	$ 0	$ 0	$ 0
Unpaid Principal	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
Net Financed Sales Receivables [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	869	1,051	869	1,051
Unpaid Principal	121	266	121	266
Related Allowance	(739)	(922)	(739)	(922)
Average Recorded Investment	869	697	950	562
Interest Income Recognized	0	24	0	84
With an allowance recorded [Member] | Net Investment in Leases [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With an allowance recorded [Member] | Net Financed Sales Receivables [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	869	1,051	869	1,051
Unpaid Principal	121	266	121	266
Related Allowance	(739)	(922)	(739)	(922)
Average Recorded Investment	869	697	950	562
Interest Income Recognized	0	24	0	84
With no related allowance recorded [Member] | Net Investment in Leases [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	0	0	0	0
With no related allowance recorded [Member] | Net Financed Sales Receivables [Member]
Financing Receivable, Impaired [Line Items]
Recorded Investment	0	0	0	0
Unpaid Principal	0	0	0	0
Related Allowance	0	0	0	0
Average Recorded Investment	0	0	0	0
Interest Income Recognized	$ 0	$ 0	$ 0	$ 0

Financial Instruments (Table 6)

Financial Instruments (Table 6) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Allowance for credit losses:
Beginning balance			$ 1,077
Ending balance	$ 994		994
Net Investment in Leases [Member]
Allowance for credit losses:
Beginning balance	155	$ 321	155	$ 672
Charge-offs	0	0	0	(351)
Recoveries	0	0	0	0
Provision	0	0	0	0
Ending balance	155	321	155	321
Ending balance: individually evaluated for impairment	155	321	155	321
Financing receivables:
Ending balance: individually evaluated for impairment	8,943	6,574	8,943	6,574
Net Financed Sales Receivables [Member]
Allowance for credit losses:
Beginning balance	839	427	922	494
Charge-offs	0	0	(183)	(67)
Recoveries	0	0	0	0
Provision	0	495	100	495
Ending balance	839	922	839	922
Ending balance: individually evaluated for impairment	839	922	839	922
Financing receivables:
Ending balance: individually evaluated for impairment	$ 118,369	$ 118,179	$ 118,369	$ 118,179

Financial Instruments (Table 7)

Financial Instruments (Table 7) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Foreign Exchange Contract [Member] | Designated as Hedging Instrument [Member]
Derivatives Fair Value [Line Items]
Foreign exchange contracts - Forwards	$ 45,422	$ 35,170

Financial Instruments (Table 8)

Financial Instruments (Table 8) (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair value of foreign exchange contracts
Foreign exchange contracts - designated forwards	$ (134)	$ 1,425
Other Assets [Member] | Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Asset, Fair Value	385	1,447
Accrued and other liabilities [Member] | Designated as Hedging Instrument [Member]
Fair value of foreign exchange contracts
Derivative Liability, Fair Value	$ (519)	$ (22)

Financial Instruments (Table 9)

Financial Instruments (Table 9) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Derivatives in Foreign Currency Hedging relationships
Derivative Gain (Loss) Recognied in OCI (Effective Portion)	$ 506	$ 1,366	$ (1,180)	$ 2,451
Location of Derivative Gain Reclassified from AOCI into Income (Effective Portion)	47	717	379	533
Derivative Loss (Gain) Recognized In and Out of OCI (Effective Portion)	(19)	0	27	(80)
Selling, general and administrative expenses [Member]
Derivatives in Foreign Currency Hedging relationships
Location of Derivative Gain Reclassified from AOCI into Income (Effective Portion)	47	717	379	533
Fair Value Hedging [Member]
Derivatives in Foreign Currency Hedging relationships
Derivative Gain (Loss) Recognied in OCI (Effective Portion)	$ 506	$ 1,366	$ (1,180)	$ 2,451

Financial Instruments (Narrativ

Financial Instruments (Narratives) (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)Countries	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)Countries	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)
Financial Instruments (Textuals) [Abstract]
Transfers between Level 1 and Level 2	$ 0	$ 0	$ 0	$ 0
Transfers into/out of Level 3	$ 0		$ 0
Financing receivables indications of theaters with potential collection concerns			60-89 days
Financing receivables indications of theaters to review and assess			Once a theater’s aging exceeds 90 days, the Company’s policy is to review and assess collectibility on the theater's past due accounts.
Financing receivables indications of theaters with potential impairment			Over 90 days past due is used by the Company as an indicator of potential impairment as invoices up to 90 days outstanding could be considered reasonable due to the time required for dispute resolution or for the provision of further information or supporting documentation to the customer
Number of countries that generate box office | Countries	79		79
Foreign Exchange contract settlement date range			Settlement dates throughout 2018 and 2020
Estimated losses to be reclassified to earnings within the next twelve months			$ (100)
Financial Instruments Additional (Textuals) [Abstract]
Total carrying value of investments in new business ventures	$ 3,500		$ 3,500		$ 3,500
Convertible loan receivable					$ 1,500
Convertible loan effective interest rate			5.00%
Convertible loan receivable due date					Sep. 26, 2019
Schedule of Equity Investment [Line Items]
Equity Investment, Debt Securities	1,500		$ 1,500
Investment classified as equity security - fair value	0		0		$ 0
Variable Interest Entity, Not Primary Beneficiary [Member] | Equity Accounted Investment [Member]
Financial Instruments Additional (Textuals) [Abstract]
Carrying value of investments accounted for under the equity method of accounting	0		0		0
Gross revenues of investment new business ventures	300	200	1,800	700
Cost of revenue of investment new business ventures	1,000	1,000	2,700	2,800
Net loss on equity-accounted investments	600	$ 800	1,600	$ 2,300
Equity method investment, difference between carrying amount and underlying equity	2,400		2,400
Other Debt Securities [Member]
Schedule of Equity Investment [Line Items]
Investment classified as equity security - cost	3,500		3,500
Investment classified as equity security - fair value	1,000		1,000		1,000
Fixed Income Securities [Member]
Schedule of Equity Investment [Line Items]
Investment classified as equity security - cost	$ 1,000		$ 1,000		$ 1,000

Non-Controlling Interests (Ta_2

Non-Controlling Interests (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Non-controlling Interests
Issuance of subsidiary shares to non-controlling interests			$ 7,546	$ 0
Net loss	$ 2,482	$ 3,748	8,674	$ 6,307
Other Noncontrolling Interest [Member]
Non-controlling Interests
Balance as at December 31, 2017			1,353
Issuance of subsidiary shares to non-controlling interests			7,546
Net loss			(870)
Balance as at September 30, 2018	$ 8,029		$ 8,029

Non-Controlling Interests (Narr

Non-Controlling Interests (Narratives) (Details) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Dec. 31, 2014USD ($)Film
Redeemable Noncontrolling Interest [Line Items]
Investment in film assets	$ (22,240)	$ (30,686)
IMAX China Noncontrolling Interest
Redeemable Noncontrolling Interest [Line Items]
Minority Interest Ownership Percentage By Company	67.80%
Other Noncontrolling Interest [Member]
Redeemable Noncontrolling Interest [Line Items]
Non-controlling interest description			The Company’s Original Film Fund was established in 2014 to co-finance a portfolio of 10 original large-format films. The initial investment in the Original Film Fund was committed to by a third party in the amount of $25.0 million, with the possibility of contributing additional funds. The Company has contributed $9.0 million to the Original Film Fund since 2014, and has reached its maximum contribution. The Company sees the Original Film Fund as a self-perpetuating vehicle designed to generate a continuous, steady flow of high-quality documentary content. The Company also established its VR Fund among the Company, its subsidiary IMAX China and other strategic investors. The VR Fund will help finance the creation of interactive VR content experiences over the next three years for use across all VR platforms, including in the pilot IMAX VR Centers.
Number Of Expected Original Films | Film			10
Investment in film assets	$ 20,500
Investment in content	4,000
Other Noncontrolling Interest [Member] | Third Party [Member]
Redeemable Noncontrolling Interest [Line Items]
Film Fund Expected Capital Contribution			$ 25,000
Other Noncontrolling Interest [Member] | IMAX [Member]
Redeemable Noncontrolling Interest [Line Items]
Film fund contributions paid	$ 9,000

Exit costs Restructuring and _3

Exit costs Restructuring and Associated Impairments (Table 1) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Exit costs restructuring and associated impairments [Abstract]
Restructuring charges	$ 0	$ 2,721	$ 1,158	$ 7,426
Costs to exit an operating lease	0	716	0	716
Asset impairments	0	0	0	5,553
Total exit costs, restructuring charges and associated impairments	$ 0	$ 3,437	$ 1,158	$ 13,695

Exit costs Restructuring and _4

Exit costs Restructuring and Associated Impairments (Table 2) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring costs and reserves [Line Items]
Restructuring charges	$ 0	$ 2,721	$ 1,158	$ 7,426
IMAX DMR [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	534	611	1,082
Corporate [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	2,024	332	3,966
Theater system maintenance [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	80	215	818
IMAX systems [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	29	0	469
New business [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	29	0	432
Joint revenue sharing arrangements [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	0	0	59
Film post-production [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	0	0	0	19
Other [Member]
Restructuring costs and reserves [Line Items]
Restructuring charges	$ 0	$ 25	$ 0	$ 581

Exit costs Restructuring and _5

Exit costs Restructuring and Associated Impairments (Table 3) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring costs and reserves [Line Items]
Restructuring charges	$ 0	$ 2,721	$ 1,158	$ 7,426
Employee Severance and Benefits [Member]
Restructuring costs and reserves [Line Items]
Balance as at December 31, 2017			2,221
Restructuring charges			1,158
Cash payments			(2,609)
Balance as at September 30, 2018	$ 770		$ 770

Exit costs Restructuring And _6

Exit costs Restructuring And Associated Impairments (Table 4) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring costs and reserves [Line Items]
Film assets				$ 335
Property, plant and equipment				3,696
Other assets				1,522
Associated Impairments	$ 0	$ 0	$ 0	5,553
Associated Impairments [Member]
Restructuring costs and reserves [Line Items]
Film assets				335
Property, plant and equipment				3,696
Other assets				1,522
Associated Impairments				$ 5,553

Exit costs Restructuring and _7

Exit costs Restructuring and Associated Impairments (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Exit costs restructuring and associated impairments [Abstract]
Restructuring charges incurred	$ 0	$ 2,700	$ 1,200	$ 7,400
Future expected restructuring charges	0		0
Business exit costs or associated impairments	$ 0		$ 0