XML 70 R60.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Income Taxes - Narrative (Details) - USD ($) $ in Millions |  | 3 Months Ended | 9 Months Ended |
--- | --- | --- | --- | ---
Aug. 31, 2022 | Sep. 30, 2022 | Sep. 30, 2021 | Mar. 31, 2019 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2012
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Income tax expense (benefit) |  | $ 4.1 | $ 10.0 |  | $ 18.2 | $ 5.8 |
Income before income tax |  | (64.6) | 30.2 |  | (13.8) | 54.2 |
Increase (decrease) in income taxes |  | 5.9 |  |  | 12.4 |  |
Goodwill impairment | $ 98.7 | $ 98.7 | $ 0.0 |  | $ 98.7 | 0.0 |
Domestic Tax Authority | Internal Revenue Service (IRS) | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2018 |  |
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 |  |  |  |  | 2017 |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Income tax examination, interest expense |  |  |  |  | $ 1.4 | $ 0.4 |
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 | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2015 |  |
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2008 to 2010 |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Additional reserve from a prior period |  |  |  | $ 5.6 |  |  |
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
Potential tax adjustment related to related to acquisition purchase price |  |  |  |  |  |  | $ 43.3
Foreign Tax Authority | Canada Revenue Agency | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2017 |  |
Foreign Tax Authority | Federal Ministry of Finance, Germany | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2016 |  |
Foreign Tax Authority | Swedish Tax Agency (Skatteverket) | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2016 |  |
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC) | Earliest Tax Year |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Open tax year |  |  |  |  | 2019 |  |
Foreign Tax Authority | Other Noncurrent Liabilities | Secretariat of the Federal Revenue Bureau of Brazil | Tax Year 2007 to 2010 |  |  |  |  |  |  |
Income Tax Examination [Line Items] |  |  |  |  |  |  |
Unrecognized tax benefits |  | $ 29.3 |  |  | $ 29.3 |  |
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 |  |

X
- Definition Income Tax Contingency, Potential Assessment, Acquisition, Fair Value of Liabilities Accrued + References No definition available. + Details
Name: | acco_IncomeTaxContingencyPotentialAssessmentAcquisitionFairValueOfLiabilitiesAccrued
Namespace Prefix: | acco_
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: | acco_Penaltyrate
Namespace Prefix: | acco_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=99380562&loc=d3e13777-109266 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=126941158&loc=d3e41242-110953 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 6: 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 https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 7: 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 https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 235 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -URI https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884 Reference 9: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599 Reference 10: 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 https://asc.fasb.org/extlink&oid=120399700&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://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121826272&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 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599 Reference 4: 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 https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(9)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) during the reporting period in the amounts payable to taxing authorities for taxes that are based on the reporting entity's earnings, net of amounts receivable from taxing authorities for refunds of overpayments or recoveries of income taxes, and in deferred and other tax liabilities and assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_IncreaseDecreaseInIncomeTaxes
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 YYYY format. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 + Details
Name: | us-gaap_OpenTaxYear
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:gYearListItemType
Balance Type: | na
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 https://asc.fasb.org/extlink&oid=123427490&loc=SL37586934-109318 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121826272&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://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=121826272&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_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: | 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_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=acco_TaxYear2008to2010Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=acco_TaxYear2007To2012Member
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=acco_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_BalanceSheetLocationAxis=us-gaap_OtherNoncurrentLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=acco_TaxYear2007to2010Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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