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Change in Method of Accounting for Inventory Valuation - Summary of Prior Year Financial Statement Line Items that have Been Affected by Retrospective Change in Accounting Principle (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Income Statement [Abstract]          
Cost of Sales [1] $ 374,180 $ 424,421 $ 1,158,785 $ 1,262,443  
Gross Profit [1] 77,402 83,576 254,970 264,755  
Operating Income [1],[2] 27,966 27,145 98,769 113,814  
Income Before Provision for Income Taxes [1],[2] 27,449 24,694 98,013 107,184  
Provision for Income Taxes [1] 1,569 2,940 16,945 20,033  
Net Income [1],[2] 25,880 21,754 [3] 81,068 87,151 [3]  
Net Income Attributable to Stepan Company [1],[2] $ 25,889 $ 21,754 $ 81,091 $ 87,160  
Net Income Per Diluted Common Share Attributable to Stepan Company [1],[2] $ 1.11 $ 0.93 $ 3.48 $ 3.74  
Balance Sheet [Abstract]          
Inventories [2] $ 203,303   $ 203,303   $ 231,528
Other Non-Current Assets [2] 10,985   10,985   9,549
Total Assets [2] 1,518,370   1,518,370   1,514,614
Deferred Income Taxes [2] 25,218   25,218   24,961
Retained Earnings [2],[4] 906,612   906,612   837,107
Total Liabilities and Equity [2] 1,518,370   1,518,370   1,514,614
Statement of Cash Flows [Abstract]          
Net Income [1],[2] 25,880 $ 21,754 [3] 81,068 $ 87,151 [3]  
Deferred Income Taxes [2]     (2,291) 6,846  
Changes in assets and liabilities:          
Inventories [2]     25,879 (23,366)  
As Originally Reported Under LIFO [Member]          
Income Statement [Abstract]          
Cost of Sales   423,872   1,264,223  
Gross Profit   84,125   262,975  
Operating Income   27,694   112,034  
Income Before Provision for Income Taxes   25,243   105,404  
Provision for Income Taxes   3,075   19,597  
Net Income   22,168   85,807  
Net Income Attributable to Stepan Company   $ 22,168   $ 85,816  
Net Income Per Diluted Common Share Attributable to Stepan Company   $ 0.95   $ 3.68  
Balance Sheet [Abstract]          
Inventories         200,165
Other Non-Current Assets         10,964
Total Assets         1,484,666
Deferred Income Taxes         18,672
Retained Earnings         813,448
Total Liabilities and Equity         1,484,666
Statement of Cash Flows [Abstract]          
Net Income   $ 22,168   $ 85,807  
Deferred Income Taxes       6,410  
Changes in assets and liabilities:          
Inventories       (21,586)  
Effect of Change [Member]          
Income Statement [Abstract]          
Cost of Sales (1,000) 549 (3,000) (1,780)  
Gross Profit 1,000 (549) 3,000 1,780  
Operating Income 1,000 (549) 3,000 1,780  
Income Before Provision for Income Taxes 1,000 (549) 3,000 1,780  
Provision for Income Taxes 246 (135) 738 436  
Net Income 754 (414) 2,262 1,344  
Net Income Attributable to Stepan Company $ 754 $ (414) $ 2,262 $ 1,344  
Net Income Per Diluted Common Share Attributable to Stepan Company $ 0.03 $ (0.02) $ 0.10 $ 0.06  
Balance Sheet [Abstract]          
Inventories $ (28,363)   $ (28,363)   31,363
Other Non-Current Assets 1,415   1,415   (1,415)
Total Assets (26,948)   (26,948)   29,948
Deferred Income Taxes (5,551)   (5,551)   6,289
Retained Earnings (21,397)   (21,397)   23,659
Total Liabilities and Equity (26,948)   (26,948)   $ 29,948
Statement of Cash Flows [Abstract]          
Net Income $ 754 $ (414) 2,262 $ 1,344  
Deferred Income Taxes     738 436  
Changes in assets and liabilities:          
Inventories     $ (3,000) $ (1,780)  
[1] The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from the last in, first out (LIFO) basis to the first in, first out (FIFO) basis.
[2] The 2018 amounts for the noted line items have been retrospectively changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[3] The retained earnings and net income amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[4] The 2019 amounts for the noted line items include an adjustment related to the Company’s first quarter 2019 adoption of ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.