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New Accounting Standards (Tables)
 3 Months Ended
Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]  
Schedule of the impacted previously reported results
The adoption of the standard impacted our previously reported results as follows:
 
For the Three Months Ended March 31, 2017
 
As Previously Reported
 
New Accounting Pronouncement Adjustment
 
As Adjusted
 
(In thousands, except per share data)
Income Statement:
 
 
 
 
 
Net sales
$
913,600

 
$
(14,316
)
 
$
899,284

Cost of sales
770,694

 
(7,644
)
 
763,050

Gross profit
142,906

 
(6,672
)
 
136,234

Income tax expense (benefit)
439

 
(1,764
)
 
(1,325
)
Net loss
(9,144
)
 
(4,824
)
 
(13,968
)
Net loss attributable to Amkor
(10,006
)
 
(4,780
)
 
(14,786
)
Net loss attributable to Amkor per common share - diluted
(0.04
)
 
(0.02
)
 
(0.06
)

 
December 31, 2017
 
As Previously Reported
 
New Accounting Pronouncement Adjustment
 
As Adjusted
 
(In thousands)
Balance Sheet:
 
 
 
 
 
Accounts receivable, net
$
692,287

 
$
105,977

 
$
798,264

Inventories
326,492

 
(112,843
)
 
213,649

Other assets
146,051

 
(6,255
)
 
139,796

Accrued expenses
374,598

 
(43,730
)
 
330,868

Other non-current liabilities
46,144

 
1,679

 
47,823

Accumulated deficit (1)
(42,851
)
 
28,948

 
(13,903
)
(1)
The adjustment to accumulated deficit includes the 2017 and 2016 net income impact for the adoption of Topic 606 of $2.8 million and $11.3 million, respectively. The adjustment also includes the cumulative impact to our 2016 beginning accumulated deficit of $14.8 million.