Summary Of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Summary Of Significant Accounting Policies [Abstract]

Balance With And Without The Adoption Of ASC 842 On Financial Statements

(Dollars in thousands)	Balance at December 31, 2018		Adjustments due to ASC 842		Balance at January 1, 2019
Assets
Operating property, net	$	257,667	$	370	$	258,037
Operating lease right-of-use assets		—		232,319		232,319
Intangible assets, net		7,369		(3,542)		3,827
Deferred tax asset, net		26,235		82		26,317
Liabilities
Operating lease liabilities	$	—	$	245,280	$	245,280
Other non-current liabilities		28,931		(16,033)		12,898
Stockholders' Equity
Non-controlling interest	$	4,337	$	(46)	$	4,291
Retained earnings		47,616		28		47,644

	Period Ended March 31, 2019
(Dollars in thousands)	As Reported, March 31, 2019		Balances Without Adoption of ASC 842		Effect of change Higher / (Lower)
Cinema costs and expenses	$	48,329	$	48,334	$	(5)
Depreciation and amortization		5,594		5,552		42
General and administrative		6,484		6,528		(44)
Interest expense, net		1,852		1,849		3
Income tax (benefit) expense		1,042		1,041		1
Net income (loss)	$	(2,097)	$	(2,094)	$	3

(Dollars in thousands)	As Reported, March 31, 2019		Balances Without Adoption of ASC 842		Effect of change Higher / (Lower)
Assets
Operating property, net	$	257,402	$	257,072	$	330
Intangible assets		3,694		7,151		(3,457)
Operating lease right-of-use assets		229,266		—		229,266
Deferred tax asset, net		26,483		26,400		83
Liabilities
Other current liabilities	$	9,525	$	9,363	$	162
Operating lease liabilities, current		19,797		—		19,797
Other non-current liabilities		12,346		28,643		(16,297)
Operating lease liabilities, non-current		222,594		—		222,594
Stockholders' Equity
Retained earnings	$	45,563	$	45,585	$	(22)

Accounting Changes To Financial Statements

Consolidated Statements of Income:

	Three Months Ended March 31, 2018
(Dollars in thousands)	As Reported		Adjustment		As Revised
Real estate revenue	$	3,567	$	50	$	3,617
Total revenue		75,822		50		75,872
Operating income (loss)		5,643		50		5,693
Income before income taxes		4,224		50		4,274
Income tax benefit (expense)		(1,155)		(15)		(1,170)
Net income (loss)		3,069		35		3,104
Net income (loss) attributable to Reading International, Inc. common shareholders		3,047		35		3,082
Basic earnings (loss) per share	$	0.13	$	—	$	0.13
Diluted earnings (loss) per share		0.13		—		0.13

Consolidated Balance Sheets:

	Summary of Equity
(Dollars in thousands)	As Reported		Adjustment		As Revised
Equity at January 1, 2018	$	176,910	$	377	$	177,287
Net income (loss)		3,047		35		3,082
Equity at March 31, 2018	$	179,423	$	412	$	179,835

Consolidated Statements of Cash Flows:

	Three Months Ended March 31, 2018
(Dollars in thousands)	As Reported		Adjustment		As Revised
Net income (loss)	$	3,069	$	35	$	3,104
Change in net deferred tax assets		157		15		172
Prepaid and other assets		(2,259)		(50)		(2,309)
Net cash provided by operating activities	$	2,452	$	—	$	2,452