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Loss Per Common Share | 9 Months Ended
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Sep. 30, 2018
Earnings Per Share [Abstract] |
Loss Per Common Share | Loss) Per Common Share The following table sets forth the computation of basic and diluted income (loss) per common share:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2018 |  | 2017 |  | 2018 |  | 2017
Numerator |  |  |  |  |  |  |  |
Net income (loss) attributable to MDC Partners Inc. | $ | (16,125 | ) |  | $ | 18,493 |  |  | $ | (42,135 | ) |  | $ | 19,180 |
Accretion on convertible preference shares | (2,109 | ) |  | (1,948 | ) |  | (6,204 | ) |  | (4,365 | )
Net income allocated to convertible preference shares | — |  |  | (2,408 | ) |  | — |  |  | (1,782 | )
Numerator for basic income (loss) per common share - Net income (loss) attributable to MDC Partners Inc. common shareholders | (18,234 | ) |  | 14,137 |  |  | (48,339 | ) |  | 13,033 |
Adjustment to net income allocated to convertible preference shares | — |  |  | 13 |  |  | — |  |  | 9 |
Numerator for diluted income (loss) per common share- Net income (loss) attributable to MDC Partners Inc. common shareholders | $ | (18,234 | ) |  | $ | 14,150 |  |  | $ | (48,339 | ) |  | $ | 13,042 |
Denominator |  |  |  |  |  |  |  |
Denominator for basic income (loss) per common share - weighted average common shares | 57,498,661 |  |  | 57,566,707 |  |  | 57,117,797 |  |  | 53,915,536 |
Impact of stock options and non-vested stock under employee stock incentive plans | — |  |  | 376,373 |  |  | — |  |  | 312,672 |
Denominator for diluted income (loss) per common share - adjusted weighted shares and assumed conversions | 57,498,661 |  |  | 57,943,080 |  |  | 57,117,797 |  |  | 54,228,208 |
Basic income (loss) per common share | $ | (0.32 | ) |  | $ | 0.25 |  |  | $ | (0.85 | ) |  | $ | 0.24 |
Diluted income (loss) per common share | $ | (0.32 | ) |  | $ | 0.24 |  |  | $ | (0.85 | ) |  | $ | 0.24 |
Anti-dilutive stock awards 1,524,218 - 1,524,218 - Restricted stock and restricted stock unit awards of 1,015,637 and 1,443,921 for the three and nine months ended September 30, 2018 and 2017, respectively, which are contingent upon the Company meeting a cumulative three year earnings target (2018, 2019 and 2020) and contingent upon continued employment, are excluded from the computation of diluted income per common share as the contingency was not satisfied at September 30, 2018 or 2017. In addition, there were 95,000 shares of Preference Shares outstanding which were convertible into 10,755,602 and 9,936,514 Class A common shares at September 30, 2018 and 2017, respectively. These Preference Shares were anti-dilutive for each period presented in the table above and are therefore excluded from the diluted income (loss) per common share calculation.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -URI http://asc.fasb.org/topic&trid=2144383 + Details
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