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: