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Stockholders' Equity | 9 Months Ended
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Sep. 30, 2018
Equity [Abstract] |
Stockholders' Equity | Note 14. Stockholders’ Equity The following represents a reconciliation of the carrying amounts of stockholders’ equity attributable to Viad and the non-redeemable noncontrolling interest for the nine months ended September 30, 2018 and 2017:
(in thousands) |  | Total Viad Stockholders’ Equity |  |  | Non-redeemable Noncontrolling Interest |  |  | Total Stockholders’ Equity |
Balance at December 31, 2017 |  | $ | 429,131 |  |  | $ | 13,806 |  |  | $ | 442,937 |
Net income |  |  | 51,492 |  |  |  | 890 |  |  |  | 52,382 |
Dividends on common stock ($0.30 per share) |  |  | (6,128 | ) |  |  | — |  |  |  | (6,128 | )
Common stock purchased for treasury |  |  | (10,240 | ) |  |  | — |  |  |  | (10,240 | )
Employee benefit plans |  |  | 6,046 |  |  |  | — |  |  |  | 6,046 |
Unrealized foreign currency translation adjustment, net of tax |  |  | (7,864 | ) |  |  | — |  |  |  | (7,864 | )
Other changes to AOCI, net of tax |  |  | (715 | ) |  |  | — |  |  |  | (715 | )
Adoption of ASU 2018-02 (1) |  |  | 1,680 |  |  |  | — |  |  |  | 1,680 |
Other, net |  |  | (34 | ) |  |  | — |  |  |  | (34 | )
Balance at September 30, 2018 |  | $ | 463,368 |  |  | $ | 14,696 |  |  | $ | 478,064 |
(1) | Upon the adoption of ASU 2018-02, we recorded a cumulative-effect adjustment from AOCI to beginning retained earnings.
(in thousands) |  | Total Viad Stockholders’ Equity |  |  | Non-redeemable Noncontrolling Interest |  |  | Total Stockholders’ Equity |
Balance at December 31, 2016 |  | $ | 357,355 |  |  | $ | 13,283 |  |  | $ | 370,638 |
Net income |  |  | 79,381 |  |  |  | 747 |  |  |  | 80,128 |
Dividends on common stock ($0.30 per share) |  |  | (6,119 | ) |  |  | — |  |  |  | (6,119 | )
Common stock purchased for treasury |  |  | (1,272 | ) |  |  | — |  |  |  | (1,272 | )
Employee benefit plans |  |  | 5,916 |  |  |  | — |  |  |  | 5,916 |
Unrealized foreign currency translation adjustment, net of tax |  |  | 18,820 |  |  |  | — |  |  |  | 18,820 |
Other changes to AOCI, net of tax |  |  | 327 |  |  |  | — |  |  |  | 327 |
Other, net |  |  | 56 |  |  |  | — |  |  |  | 56 |
Balance at September 30, 2017 |  | $ | 454,464 |  |  | $ | 14,030 |  |  | $ | 468,494 |
Changes in AOCI by component are as follows:
(in thousands) |  | Unrealized Gains on Investments |  |  | Cumulative Foreign Currency Translation Adjustments |  |  | Unrecognized Net Actuarial Loss and Prior Service Credit, Net |  |  | Accumulated Other Comprehensive Income (Loss) |
Balance at December 31, 2017 |  | $ | 616 |  |  | $ | (12,026 | ) |  | $ | (11,158 | ) |  | $ | (22,568 | )
Adoption of ASU 2016-01 (1) |  |  | (616 | ) |  |  | — |  |  |  | — |  |  |  | (616 | )
Other comprehensive income before reclassifications |  |  | — |  |  |  | (7,864 | ) |  |  | — |  |  |  | (7,864 | )
Amounts reclassified from AOCI, net of tax |  |  | — |  |  |  | — |  |  |  | (715 | ) |  |  | (715 | )
Net other comprehensive income (loss) |  |  | (616 | ) |  |  | (7,864 | ) |  |  | (715 | ) |  |  | (9,195 | )
Balance at September 30, 2018 |  | $ | — |  |  | $ | (19,890 | ) |  | $ | (11,873 | ) |  | $ | (31,763 | )
(2) | Upon the adoption of ASU 2016-01, we recorded a cumulative-effect adjustment from unrealized gains on investments to beginning retained earnings.
Amounts reclassified that relate to our defined benefit pension and postretirement plans include the amortization of prior service costs and actuarial net losses recognized during the nine months ended September 30, 2018 and 2017. These costs are recorded as components of net periodic cost for each period presented. Refer to Note 17 – Pension and Postretirement Benefits for additional information. Amounts reclassified that relate to unrealized gains on equity securities classified as available-for-sale include $1.0 million ($0.6 million after tax) as of December 31, 2017. Upon the adoption of ASU 2016-01, unrealized gains on equity securities are recognized in net income. Refer to Note 13 – Fair Value Measurements for additional information. Noncontrolling interests with redemption features that are not solely within our control are considered redeemable noncontrolling interests. Redeemable noncontrolling interest is considered temporary equity and is reported between liabilities and stockholders’ equity in the Condensed Consolidated Balance Sheets. Refer to Note 20 – Redeemable Noncontrolling Interest for additional information.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -URI http://asc.fasb.org/topic&trid=2208762 + Details
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