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Earnings Per Share | 9 Months Ended
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Sep. 30, 2014
Earnings Per Share [Abstract] |
Earnings Per Share | EARNINGS PER SHARE Earnings per share (“EPS”) is presented on both a basic and diluted basis. Basic EPS is based on the weighted average number of common shares outstanding. Diluted EPS reflects the potential dilution that could occur if outstanding securities or other contracts to issue common stock were exercised or converted into common stock. For the calculation of diluted EPS, the basic weighted average number of shares is increased by the dilutive effect of stock options and restricted stock units determined using the treasury stock method. A reconciliation of common shares used in the denominator for computing basic and diluted EPS is as follows (in thousands, except per share amounts):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2014 |  | 2013 |  | 2014 |  | 2013
Weighted average shares of common stock outstanding, used in computing basic earnings per share | 70,093 |  |  | 68,904 |  |  | 69,811 |  |  | 68,650 |
Effect of dilutive stock options and restricted stock units | 725 |  |  | 602 |  |  | 882 |  |  | 630 |
Weighted average shares of common stock outstanding, used in computing diluted earnings per share | 70,818 |  |  | 69,506 |  |  | 70,693 |  |  | 69,280 |
Earnings per share of common stock attributable to Columbia Sportswear Company: |  |  |  |  |  |  |
Basic | $ | 0.94 |  |  | $ | 0.79 |  |  | $ | 1.17 |  |  | $ | 0.84 |
Diluted | 0.93 |  |  | 0.79 |  |  | 1.15 |  |  | 0.83 |
Stock options and service-based restricted stock units representing 467,288 and 787,986 shares of common stock for the three months ended September 30, 2014 and 2013, respectively, and 380,716 and 1,172,440 shares of common stock for the nine months ended September 30, 2014 and 2013, respectively, were outstanding but were excluded from the computation of diluted EPS because their effect would be anti-dilutive as a result of applying the treasury stock method. In addition, performance-based restricted stock units representing 140,596 and 21,120 shares of common stock for the three months ended September 30, 2014 and 2013, respectively, and 107,347 and 21,120 shares of common stock for the nine months ended September 30, 2014 and 2013, respectively, were outstanding but were excluded from the computation of diluted EPS because these shares were subject to performance conditions that had not been met. Since the inception of the Company’s stock repurchase plan in 2004 through September 30, 2014, the Company’s Board of Directors has authorized the repurchase of $500,000,000 of the Company’s common stock. Shares of the Company’s common stock may be purchased in the open market or through privately negotiated transactions, subject to market conditions. The repurchase program does not obligate the Company to acquire any specific number of shares or to acquire shares over any specified period of time. As of September 30, 2014, the Company had repurchased 19,241,156 shares under this program at an aggregate purchase price of approximately $443,400,000. During the nine months ended September 30, 2014, the Company repurchased 54,600 shares of the Company's common stock at an aggregate purchase price of $1,957,000, including $1,950,000 not yet settled. During the nine months ended September 30, 2013, the Company did not repurchase any shares of the Company's common stock.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1278-109256 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1252-109256 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 55 -Paragraph 52 -URI http://asc.fasb.org/extlink&oid=32703322&loc=d3e4984-109258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.21) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
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