XML 95 R65.htm IDEA: XBRL DOCUMENT
v3.19.2

Income Taxes (Narrative) (Details) - USD ($) $ in Millions | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2012
Income Tax Examination [Line Items] |  |  |  |  |  |
Income tax expense | $ 15.3 |  | $ 18.3 | $ 25.9 | $ 14.0 |
Income before income tax | $ 51.2 |  | $ 44.0 | $ 61.2 | $ 50.1 |
Effective Income Tax Rate Reconciliation, Percent | 29.90% |  | 41.60% | 42.30% | 27.90% |
Deferred State and Local Income Tax Expense (Benefit) |  |  |  | $ 0.8 |  |
State and Local Jurisdiction | Minimum |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Statutes of limitation, period |  |  |  | 2 years |  |
State and Local Jurisdiction | Maximum |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Statutes of limitation, period |  |  |  | 5 years |  |
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2015 |  |
Foreign Tax Authority | Minimum |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Statutes of limitation, period |  |  |  | 2 years |  |
Foreign Tax Authority | Maximum |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Statutes of limitation, period |  |  |  | 5 years |  |
Foreign Tax Authority | Australian Taxation Office | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2014 |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Income Tax Examination, Interest Expense | $ 0.3 |  | $ 0.3 | $ 0.6 | $ 0.6 |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2013 |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2010 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Unrecognized Tax Benefits | $ 36.1 |  |  | $ 36.1 |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2012 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Unrecognized Tax Benefits |  |  |  |  |  | $ 44.5
Income Tax Contingency, Potential Assessment, Acquisition, Fair Value of Liabilities Accrued |  |  |  |  |  | $ 43.3
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions |  | $ 5.6 |  |  |  |
Unrecognized Tax Benefits |  | 27.5 |  |  |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2011 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Effective Income Tax Rate Reconciliation, Prior Year Income Taxes, Amount |  |  |  |  | $ 5.6 |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Minimum |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Penalty rate | 75.00% |  |  | 75.00% |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Maximum | Tax Year 2007 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Penalty rate | 150.00% |  |  | 150.00% |  |
Foreign Tax Authority | Canada Revenue Agency | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2014 |  |
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2014 |  |
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2013 |  |
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Open tax year |  |  |  | 2017 |  |
Income tax expense (benefit) | Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Quantifying Misstatement in Current Year Financial Statements, Amount |  | 5.6 |  |  |  |
Net income (loss) | Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010 |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |
Quantifying Misstatement in Current Year Financial Statements, Amount |  | $ (5.6) |  |  |  |

X
- Definition Income Tax Contingency, Potential Assessment, Acquisition, Fair Value of Liabilities Accrued + References No definition available. + Details
Name: | abd_IncomeTaxContingencyPotentialAssessmentAcquisitionFairValueOfLiabilitiesAccrued
Namespace Prefix: | abd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Penalty rate on tax assessment being booked by the Company. + References No definition available. + Details
Name: | abd_Penaltyrate
Namespace Prefix: | abd_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Statute of Limitation, Period + References No definition available. + Details
Name: | abd_StatuteOfLimitationPeriod
Namespace Prefix: | abd_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of deferred state and local tax expense (benefit) pertaining to income (loss) from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330036-122817 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(8)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of estimated interest recognized in the period arising from income tax examinations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_IncomeTaxExaminationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to revisions of previously reported income tax expense (benefit). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 + Details
Name: | us-gaap_IncomeTaxReconciliationPriorYearIncomeTaxes
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Tax year that remains open to examination under enacted tax laws, in CCYY format. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
Name: | us-gaap_OpenTaxYear
Namespace Prefix: | us-gaap_
Data Type: | us-types:gYearListItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of each individual error being corrected in the correcting adjustment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 1.N) -URI http://asc.fasb.org/extlink&oid=112272810&loc=d3e30840-122693 + Details
Name: | us-gaap_QuantifyingMisstatementInCurrentYearFinancialStatementsAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 10B -URI http://asc.fasb.org/extlink&oid=84176650&loc=SL37586934-109318 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_InternalRevenueServiceIRSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_EarliestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_AustralianTaxationOfficeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_SecretariatOfTheFederalRevenueBureauOfBrazilMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=abd_TaxYear2007to2010Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=abd_TaxYear2007To2012Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=abd_TaxYear2008to2010Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2011Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_TaxYear2007Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_CanadaRevenueAgencyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_FederalMinistryOfFinanceGermanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=abd_SwedishTaxAgencySkatteverketMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_HerMajestysRevenueAndCustomsHMRCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=abd_IncometaxexpensebenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeStatementLocationAxis=abd_NetincomelossMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |