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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Accounting Policies [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following tables present the impact of the revisions on Mattel’s previously issued Consolidated Statements of Operations (including Comprehensive (Loss) Income), and Cash Flows for the years ended December 31, 2018, 2017, and 2016, its Consolidated Balance Sheets as of December 31, 2018 and 2017, and its Consolidated Statements of Stockholders' Equity for the years ended December 31, 2018, 2017, and 2016. The presentation of the revised Consolidated Balance Sheets only presents those line items which were impacted as a result of the revisions. The effect of the revisions to the Consolidated Statements of Cash Flows was to components within operating cash flows. There were no effects on total operating activities, investing activities, financing activities, or cash and cash equivalents as a result of the revisions. All relevant footnotes to the consolidated financial statements have also been revised to reflect the items above. CONSOLIDATED BALANCE SHEETS
| December 31, 2018
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Consolidated Balance Sheet |  |  |  |  |
Prepaid expenses and other current assets | $ | 244,987 |  |  | $ | (5,240 | ) |  | $ | 239,747 |
Total current assets | $ | 2,352,440 |  |  | $ | (5,240 | ) |  | $ | 2,347,200 |
Total Assets | $ | 5,243,465 |  |  | $ | (5,240 | ) |  | $ | 5,238,225 |
Accrued liabilities | $ | 700,421 |  |  | $ | 3,948 |  |  | $ | 704,369 |
Income taxes payable | $ | 10,046 |  |  | $ | 3,474 |  |  | $ | 13,520 |
Total current liabilities | $ | 1,252,608 |  |  | $ | 7,422 |  |  | $ | 1,260,030 |
Retained earnings | $ | 1,629,257 |  |  | $ | (12,662 | ) |  | $ | 1,616,595 |
Total stockholders’ equity | $ | 669,465 |  |  | $ | (12,662 | ) |  | $ | 656,803 |
Total Liabilities and Stockholders’ Equity | $ | 5,243,465 |  |  | $ | (5,240 | ) |  | $ | 5,238,225 |
| December 31, 2017
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Consolidated Balance Sheet |  |  |  |  |
Accounts receivable, net | $ | 1,128,610 |  |  | $ | (3,958 | ) |  | $ | 1,124,652 |
Prepaid expenses and other current assets | $ | 303,053 |  |  | $ | (7,388 | ) |  | $ | 295,665 |
Total current assets | $ | 3,111,588 |  |  | $ | (11,346 | ) |  | $ | 3,100,242 |
Other noncurrent assets | $ | 944,961 |  |  | $ | 990 |  |  | $ | 945,951 |
Total Assets | $ | 6,238,503 |  |  | $ | (10,356 | ) |  | $ | 6,228,147 |
Retained earnings | $ | 2,179,358 |  |  | $ | (10,356 | ) |  | $ | 2,169,002 |
Total stockholders’ equity | $ | 1,257,455 |  |  | $ | (10,356 | ) |  | $ | 1,247,099 |
Total Liabilities and Stockholders’ Equity | $ | 6,238,503 |  |  | $ | (10,356 | ) |  | $ | 6,228,147 |
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
| Year Ended December 31, 2018
| As Previously Reported |  | Adjustments |  | As Revised
| (In thousands, except per share amounts)
Consolidated Statement of Operations and Comprehensive Loss |  |  |  |  |
Net Sales | $ | 4,510,852 |  |  | $ | 3,958 |  |  | $ | 4,514,810 |
Cost of sales | 2,716,127 |  |  | — |  |  | 2,716,127 |
Gross Profit | 1,794,725 |  |  | 3,958 |  |  | 1,798,683 |
Advertising and promotion expenses | 526,436 |  |  | (2,148 | ) |  | 524,288 |
Other selling and administrative expenses | 1,504,796 |  |  | 3,948 |  |  | 1,508,744 |
Operating Loss | (236,507 | ) |  | 2,158 |  |  | (234,349 | )
Interest expense | 181,886 |  |  | — |  |  | 181,886 |
Interest (income) | (6,463 | ) |  | — |  |  | (6,463 | )
Other non-operating expense, net | 7,331 |  |  | — |  |  | 7,331 |
Loss Before Income Taxes | (419,261 | ) |  | 2,158 |  |  | (417,103 | )
Provision for income taxes | 111,732 |  |  | 4,464 |  |  | 116,196 |
Net Loss | $ | (530,993 | ) |  | $ | (2,306 | ) |  | $ | (533,299 | )
Comprehensive Loss | $ | (608,433 | ) |  | $ | (2,306 | ) |  | $ | (610,739 | )
Net Loss Per Common Share - Basic | $ | (1.54 | ) |  | $ | (0.01 | ) |  | $ | (1.55 | )
Weighted average number of common shares | 345,012 |  |  | — |  | 345,012 |
Net Loss Per Common Share - Diluted | $ | (1.54 | ) |  | $ | (0.01 | ) |  | $ | (1.55 | )
Weighted average number of common and potential common shares | 345,012 |  |  | — |  | 345,012 |
| Year Ended December 31, 2017
| As Previously Reported |  | Adjustments |  | As Revised
| (In thousands, except per share amounts)
Consolidated Statement of Operations and Comprehensive Loss |  |  |  |  |
Net Sales | $ | 4,881,951 |  |  | $ | (458 | ) |  | $ | 4,881,493 |
Cost of sales | 3,061,122 |  |  | (4,200 | ) |  | 3,056,922 |
Gross Profit | 1,820,829 |  |  | 3,742 |  |  | 1,824,571 |
Advertising and promotion expenses | 642,286 |  |  | — |  |  | 642,286 |
Other selling and administrative expenses | 1,517,983 |  |  | — |  |  | 1,517,983 |
Operating Loss | (339,440 | ) |  | 3,742 |  |  | (335,698 | )
Interest expense | 105,214 |  |  | — |  |  | 105,214 |
Interest (income) | (7,777 | ) |  | — |  |  | (7,777 | )
Other non-operating expense, net | 68,110 |  |  | — |  |  | 68,110 |
Loss Before Income Taxes | (504,987 | ) |  | 3,742 |  |  | (501,245 | )
Provision for income taxes | 548,849 |  |  | 4,485 |  |  | 553,334 |
Net Loss | $ | (1,053,836 | ) |  | $ | (743 | ) |  | $ | (1,054,579 | )
Comprehensive Loss | $ | (892,593 | ) |  | $ | (743 | ) |  | $ | (893,336 | )
Net Loss Per Common Share - Basic | $ | (3.07 | ) |  | $ | — |  |  | $ | (3.07 | )
Weighted average number of common shares | 343,564 |  |  | — |  |  | 343,564 |
Net Loss Per Common Share - Diluted | $ | (3.07 | ) |  | $ | — |  |  | $ | (3.07 | )
Weighted average number of common and potential common shares | 343,564 |  |  | — |  |  | 343,564 |
| Year Ended December 31, 2016
| As Previously Reported |  | Adjustments |  | As Revised
| (In thousands, except per share amounts)
Consolidated Statement of Operations and Comprehensive Income |  |  |  |  |
Net Sales | $ | 5,456,650 |  |  | $ | (3,500 | ) |  | $ | 5,453,150 |
Cost of sales | 2,902,259 |  |  | 4,200 |  |  | 2,906,459 |
Gross Profit | 2,554,391 |  |  | (7,700 | ) |  | 2,546,691 |
Advertising and promotion expenses | 634,947 |  |  | — |  |  | 634,947 |
Other selling and administrative expenses | 1,391,769 |  |  | — |  |  | 1,391,769 |
Operating Income | 527,675 |  |  | (7,700 | ) |  | 519,975 |
Interest expense | 95,118 |  |  | — |  |  | 95,118 |
Interest (income) | (9,144 | ) |  | — |  |  | (9,144 | )
Other non-operating expense, net | 31,959 |  |  | — |  |  | 31,959 |
Income Before Income Taxes | 409,742 |  |  | (7,700 | ) |  | 402,042 |
Provision for income taxes | 91,720 |  |  | (2,586 | ) |  | 89,134 |
Net Income | $ | 318,022 |  |  | $ | (5,114 | ) |  | $ | 312,908 |
Comprehensive Income | $ | 223,892 |  |  | $ | (5,114 | ) |  | $ | 218,778 |
Net Income Per Common Share - Basic | $ | 0.93 |  |  | $ | (0.02 | ) |  | $ | 0.91 |
Weighted average number of common shares | 341,480 |  |  | — |  |  | 341,480 |
Net Income Per Common Share - Diluted | $ | 0.92 |  |  | $ | (0.01 | ) |  | $ | 0.91 |
Weighted average number of common and potential common shares | 344,233 |  |  | — |  |  | 344,233 |
CONSOLIDATED STATEMENTS OF CASH FLOWS
| Year Ended December 31, 2018
| As Previously Reported |  | Adjustments |  | As Revised
| (In thousands)
Consolidated Statement of Cash Flows |  |  |  |  |
Net loss | $ | (530,993 | ) |  | $ | (2,306 | ) |  | $ | (533,299 | )
Adjustments to reconcile net loss to net cash flows used for operating activities: |  |  |  |  |
Depreciation | 232,837 |  |  | — |  |  | 232,837 |
Amortization | 39,095 |  |  | — |  |  | 39,095 |
Share-based compensation | 48,915 |  |  | — |  |  | 48,915 |
Bad debt expense | 40,894 |  |  | — |  |  | 40,894 |
Inventory obsolescence | 74,974 |  |  | — |  |  | 74,974 |
Asset impairments | 18,203 |  |  | — |  |  | 18,203 |
Deferred income taxes | 12,359 |  |  | 990 |  |  | 13,349 |
Indefinite reinvestment assertion and U.S. Tax Act | 18,275 |  |  | — |  |  | 18,275 |
Increase (decrease) from changes in assets and liabilities: |  |  |  |  |
Accounts receivable | 76,373 |  |  | (3,958 | ) |  | 72,415 |
Inventories | (53,840 | ) |  | — |  |  | (53,840 | )
Prepaid expenses and other current assets | 56,378 |  |  | (2,148 | ) |  | 54,230 |
Accounts payable, accrued liabilities, and income taxes payable | (54,819 | ) |  | 7,422 |  |  | (47,397 | )
Other, net | (5,968 | ) |  | — |  |  | (5,968 | )
Net cash flows used for operating activities | $ | (27,317 | ) |  | $ | — |  |  | $ | (27,317 | )
| Year Ended December 31, 2017
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Consolidated Statement of Cash Flows |  |  |  |  |
Net loss | $ | (1,053,836 | ) |  | $ | (743 | ) |  | $ | (1,054,579 | )
Adjustments to reconcile net loss to net cash flows used for operating activities: |  |  |  |  |
Depreciation | 240,818 |  |  | — |  |  | 240,818 |
Amortization | 33,949 |  |  | — |  |  | 33,949 |
Share-based compensation | 67,119 |  |  | — |  |  | 67,119 |
Bad debt expense | 17,568 |  |  | — |  |  | 17,568 |
Inventory obsolescence | 127,592 |  |  | — |  |  | 127,592 |
Asset impairments | 56,324 |  |  | — |  |  | 56,324 |
Deferred income taxes | (19,840 | ) |  | 1,830 |  |  | (18,010 | )
Indefinite reinvestment assertion and U.S. Tax Act | (105,279 | ) |  | (1,770 | ) |  | (107,049 | )
Valuation allowance on deferred tax assets | 561,921 |  |  | 4,425 |  |  | 566,346 |
Loss on discontinuation of Venezuelan operations | 58,973 |  |  | — |  |  | 58,973 |
Increase (decrease) from changes in assets and liabilities: |  |  |  |  |
Accounts receivable | (3,942 | ) |  | 458 |  |  | (3,484 | )
Inventories | (91,644 | ) |  | — |  |  | (91,644 | )
Prepaid expenses and other current assets | 33,681 |  |  | — |  |  | 33,681 |
Accounts payable, accrued liabilities, and income taxes payable | 98,044 |  |  | (4,200 | ) |  | 93,844 |
Other, net | (49,062 | ) |  | — |  |  | (49,062 | )
Net cash flows used for operating activities | $ | (27,614 | ) |  | $ | — |  |  | $ | (27,614 | )
| Year Ended December 31, 2016
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Consolidated Statement of Cash Flows |  |  |  |  |
Net income | $ | 318,022 |  |  | $ | (5,114 | ) |  | $ | 312,908 |
Adjustments to reconcile net income to net cash flows provided by operating activities: |  |  |  |  |
Depreciation | 235,797 |  |  | — |  |  | 235,797 |
Amortization | 26,543 |  |  | — |  |  | 26,543 |
Share-based compensation | 53,950 |  |  | — |  |  | 53,950 |
Bad debt expense | 9,165 |  |  | — |  |  | 9,165 |
Inventory obsolescence | 31,455 |  |  | — |  |  | 31,455 |
Deferred income taxes | 1,236 |  |  | (2,586 | ) |  | (1,350 | )
Increase (decrease) from changes in assets and liabilities, net of acquired assets and liabilities: |  |  |  |  |
Accounts receivable | (33,198 | ) |  | 3,500 |  |  | (29,698 | )
Inventories | (68,650 | ) |  | — |  |  | (68,650 | )
Prepaid expenses and other current assets | 34,754 |  |  | — |  |  | 34,754 |
Accounts payable, accrued liabilities, and income taxes payable | 9,006 |  |  | 4,200 |  |  | 13,206 |
Other, net | (23,571 | ) |  | — |  |  | (23,571 | )
Net cash flows provided by operating activities | $ | 594,509 |  |  | $ | — |  |  | $ | 594,509 |
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY
| December 31, 2018
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Retained earnings | $ | 1,629,257 |  |  | $ | (12,662 | ) |  | $ | 1,616,595 |
Total stockholders’ equity | $ | 669,465 |  |  | $ | (12,662 | ) |  | $ | 656,803 |
| December 31, 2017
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Retained earnings | $ | 2,179,358 |  |  | $ | (10,356 | ) |  | $ | 2,169,002 |
Total stockholders’ equity | $ | 1,257,455 |  |  | $ | (10,356 | ) |  | $ | 1,247,099 |
| December 31, 2016
| As Previously Reported |  | Adjustments |  | As Revised
| (in thousands)
Retained earnings at beginning of period(a) | $ | 3,745,815 |  |  | $ | (4,499 | ) |  | $ | 3,741,316 |
Total stockholders’ equity at beginning of period(a) | $ | 2,633,254 |  |  | $ | (4,499 | ) |  | $ | 2,628,755 |
Retained earnings at end of period | $ | 3,545,359 |  |  | $ | (9,613 | ) |  | $ | 3,535,746 |
Total stockholders’ equity at end of period | $ | 2,407,782 |  |  | $ | (9,613 | ) |  | $ | 2,398,169 |
(a) | Adjustments represent the cumulative effect of immaterial revisions originating in periods prior to 2016.

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
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