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Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2016

Fair Value Disclosures [Abstract]

Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis

Mattel’s financial assets and liabilities measured and reported at fair value on a recurring basis include the following:

	March 31, 2016
	Level 1				Level 2				Level 3				Total
	(In thousands)
Assets:
Foreign currency forward exchange contracts (a)	$	—			$	8,569			$	—			$	8,569
Liabilities:
Foreign currency forward exchange contracts (a)	$	—			$	15,676			$	—			$	15,676
	March 31, 2015
	Level 1				Level 2				Level 3				Total
	(In thousands)
Assets:
Foreign currency forward exchange contracts (a)	$	—			$	53,869			$	—			$	53,869
Auction rate security (b)	—				—				31,587				31,587
Total assets	$	—			$	53,869			$	31,587			$	85,456
Liabilities:
Foreign currency forward exchange contracts (a)	$	—			$	18,420			$	—			$	18,420
	December 31, 2015
	Level 1				Level 2				Level 3				Total
	(In thousands)
Assets:
Foreign currency forward exchange contracts (a)	$	—			$	18,106			$	—			$	18,106
Liabilities:
Foreign currency forward exchange contracts (a)	$	—			$	3,720			$	—			$	3,720

 ____________________________________________

(a) The fair values of the foreign currency forward exchange contracts are based on dealer quotes of market forward rates and reflect the amount that Mattel would receive or pay at their maturity dates for contracts involving the same notional amounts, currencies, and maturity dates.

(b) The fair value of the auction rate security was estimated using a discounted cash flow model based on (i) estimated interest rates, timing, and amount of cash flows, (ii) credit spreads, recovery rates, and credit quality of the underlying securities, (iii) illiquidity considerations, and (iv) market correlation.

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- References

No definition available.

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258

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