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Information on Business Segments (Tables) | 9 Months Ended
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Sep. 30, 2023
Segment Reporting [Abstract] |
Schedule of Net Sales by Business Segment | Net sales by reportable business segment for the three and nine months ended September 30, 2023 and 2022 were as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
(in millions) |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
ACCO Brands North America | $ |  | 218.9 |  | $ |  | 257.2 |  | $ |  | 688.2 |  | $ |  | 772.3 |
ACCO Brands EMEA |  |  | 126.6 |  |  |  | 130.3 |  |  |  | 388.1 |  |  |  | 424.3 |
ACCO Brands International |  |  | 102.5 |  |  |  | 98.1 |  |  |  | 267.9 |  |  |  | 251.6 |
Net sales | $ |  | 448.0 |  | $ |  | 485.6 |  | $ |  | 1,344.2 |  | $ |  | 1,448.2 |
Schedule of Operating Income (Loss) by Business Segment | Operating income (loss) by business segment for the three and nine months ended September 30, 2023 and 2022 was as follows:
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
(in millions) |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
ACCO Brands North America | $ |  | 19.9 |  | $ |  | (78.4 | ) | $ |  | 80.2 |  | $ |  | (13.8 | )
ACCO Brands EMEA |  |  | 6.9 |  |  |  | 4.9 |  |  |  | 20.4 |  |  |  | 9.0 |
ACCO Brands International |  |  | 16.4 |  |  |  | 17.3 |  |  |  | 32.1 |  |  |  | 27.8 |
Segment operating income (loss) |  |  | 43.2 |  |  |  | (56.2 | ) |  |  | 132.7 |  |  |  | 23.0 |
Change in fair value of contingent consideration |  |  | — |  |  |  | 2.2 |  |  |  | — |  |  |  | 9.0 |
Corporate |  |  | (11.0 | ) |  |  | (9.0 | ) |  |  | (35.2 | ) |  |  | (32.8 | )
Operating income (loss)(1) |  |  | 32.2 |  |  |  | (63.0 | ) |  |  | 97.5 |  |  |  | (0.8 | )
Interest expense |  |  | 15.6 |  |  |  | 12.1 |  |  |  | 45.0 |  |  |  | 32.6 |
Interest income |  |  | (1.6 | ) |  |  | (2.6 | ) |  |  | (6.2 | ) |  |  | (6.2 | )
Non-operating pension expense (income) |  |  | 0.2 |  |  |  | (0.5 | ) |  |  | 0.5 |  |  |  | (3.2 | )
Other income, net |  |  | (3.6 | ) |  |  | (7.4 | ) |  |  | (2.1 | ) |  |  | (10.2 | )
Income (loss) before income tax | $ |  | 21.6 |  | $ |  | (64.6 | ) | $ |  | 60.3 |  | $ |  | (13.8 | )
(1) Operating income (loss) is defined as i) net sales; ii) less cost of products sold; iii) less selling, general and administrative expenses; iv) less amortization of intangibles; v) less restructuring charges; and vi) less change in the fair value of contingent consideration.

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- Definition Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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