New Accounting Standards (Tables)

12 Months Ended

Dec. 31, 2017

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

We are in the process of finalizing the impact that this new standard will have on our consolidated financial statements and disclosure; however, we expect the following impacts to our reported results:

	For the Year Ended December 31, 2017
	As Reported		New Revenue Standard Adjustment (Estimate)		As Adjusted (Estimate)
	(In thousands, except per share data)
Income Statement:
Net sales	$	4,186,497	$	24,000	$	4,210,497
Cost of sales	3,429,224		17,000		3,446,224
Net income	264,888		5,000		269,888
Net income attributable to Amkor per common share:
Basic	1.09		0.02		1.11
Diluted	1.09		0.02		1.11

	For the Year Ended December 31, 2016
	As Previously Reported		New Revenue Standard Adjustment (Estimate)		As Adjusted (Estimate)
	(In thousands, except per share data)
Income Statement:
Net sales	$	3,893,635	$	36,000	$	3,929,635
Cost of sales	3,198,158		21,000		3,219,158
Net income	167,304		11,000		178,304
Net income attributable to Amkor per common share:
Basic	0.69		0.05		0.74
Diluted	0.69		0.04		0.73

	December 31, 2017
	As Reported			New Revenue Standard Adjustment (Estimate)			As Adjusted (Estimate)
	(In thousands)
Balance Sheet:
Accounts receivable, net	$	692,287		$	106,000		$	798,287
Inventories	326,492			(113,000		)	213,492
Accrued expenses	374,598			(48,000		)	326,598
Accumulated deficit	(42,851		)	31,000			(11,851		)