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Stockholders' Equity | 9 Months Ended
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Sep. 30, 2014
Equity [Abstract] |
Stockholders' Equity | Stockholders' Equity The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the noncontrolling interest for the nine months ended September 30, 2014 and 2013:
(in thousands) |  | Total Viad Stockholders’ Equity |  | Noncontrolling Interest |  | Total Stockholders’ Equity
Balance at December 31, 2013 |  | $ | 347,441 |  |  | $ | 9,102 |  |  | $ | 356,543 |
Net income |  | 58,244 |  |  | 3,355 |  |  | 61,599 |
Dividends on common stock |  | (36,374 | ) |  | — |  |  | (36,374 | )
Common stock purchased for treasury |  | (11,631 | ) |  | — |  |  | (11,631 | )
Employee benefit plans |  | 5,519 |  |  | — |  |  | 5,519 |
Unrealized foreign currency translation adjustment |  | (9,950 | ) |  | — |  |  | (9,950 | )
Unrealized gain on investments |  | (17 | ) |  | — |  |  | (17 | )
ESOP allocation adjustment |  | 44 |  |  | — |  |  | 44 |
Other |  | (32 | ) |  | — |  |  | (32 | )
Balance at September 30, 2014 |  | $ | 353,244 |  |  | $ | 12,457 |  |  | $ | 365,701 |
(in thousands) |  | Total Viad Stockholders’ Equity |  | Noncontrolling Interest |  | Total Stockholders’ Equity
Balance at December 31, 2012 |  | $ | 388,061 |  |  | $ | 8,971 |  |  | $ | 397,032 |
Net income (loss) |  | 26,173 |  |  | 425 |  |  | $ | 26,598 |
Dividends on common stock |  | (6,095 | ) |  | — |  |  | $ | (6,095 | )
Common stock purchased for treasury |  | (1,294 | ) |  | — |  |  | $ | (1,294 | )
Employee benefit plans |  | 3,485 |  |  | — |  |  | $ | 3,485 |
Unrealized foreign currency translation adjustment |  | (6,092 | ) |  | — |  |  | $ | (6,092 | )
Unrealized gain on investments |  | 117 |  |  | — |  |  | $ | 117 |
Prior service credit and net actuarial loss |  | 91 |  |  | — |  |  | $ | 91 |
ESOP allocation adjustment |  | 850 |  |  | — |  |  | $ | 850 |
Balance at September 30, 2013 |  | $ | 405,296 |  |  | $ | 9,396 |  |  | $ | 414,692 |
Changes in accumulated other comprehensive income (“AOCI”) by component were as follows:
(in thousands) |  | Unrealized Gains on Investments |  | Cumulative Foreign Currency Translation Adjustments |  | Unrecognized Net Actuarial Loss and Service Credit |  | Accumulated Other Comprehensive Income
Balance at December 31, 2013 |  | $ | 429 |  |  | $ | 30,847 |  |  | $ | (11,259 | ) |  | $ | 20,017 |
Other comprehensive income before reclassifications |  | 15 |  |  | (9,950 | ) |  | — |  |  | (9,935 | )
Amounts reclassified from AOCI, net of tax |  | (32 | ) |  | — |  |  | (32 | ) |  | (64 | )
Net other comprehensive income (loss) |  | (17 | ) |  | (9,950 | ) |  | (32 | ) |  | (9,999 | )
Balance at September 30, 2014 |  | $ | 412 |  |  | $ | 20,897 |  |  | $ | (11,291 | ) |  | $ | 10,018 |
The following table presents information about reclassification adjustments out of AOCI for the nine months ended September 30:
|  |  |  | Affected Line Item in the Statement Where Net Income is Presented
(in thousands) |  | 2014 |  | 2013 |
Unrealized gains on investments |  | $ | 52 |  |  | $ | 72 |  |  | Interest income
Tax effect |  | (20 | ) |  | (27 | ) |  | Income taxes
|  | $ | 32 |  |  | $ | 45 |  |  |
Recognized net actuarial loss(1) |  | $ | (705 | ) |  | $ | (827 | ) |  |
Amortization of prior service credit(1) |  | 757 |  |  | 680 |  |  |
Tax effect |  | (20 | ) |  | 56 |  |  | Income taxes
|  | $ | 32 |  |  | $ | (91 | ) |  |
(1) Amount included in pension expense. Refer to Note 16, Pension and Postretirement Benefits.

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
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