Description of the Company and Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Changes in Accounting Policy Regarding Pension and Other Postretirement Benefits

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statement of operations is as follows:

	Three Months Ended June 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions, except per share data)
Cost of sales	(1,344	)	4		(1,340	)
Gross profit	331		4		335
Selling, general and administrative expenses	(124	)	9		(115	)
Research and development expenses	(26	)	1		(25	)
Operating profit (loss)	164		14		178
Earnings (loss) from continuing operations before tax	264		14		278
Income tax (provision) benefit	(54	)	(3	)	(57	)
Earnings (loss) from continuing operations	210		11		221
Net earnings (loss)	210		11		221
Net earnings (loss) attributable to Celanese Corporation	210		11		221
Earnings (loss) per common share - basic
Continuing operations	1.33		0.07		1.40
Discontinued operations	—		—		—
Net earnings (loss) - basic	1.33		0.07		1.40
Earnings (loss) per common share - diluted
Continuing operations	1.31		0.07		1.38
Discontinued operations	—		—		—
Net earnings (loss) - diluted	1.31		0.07		1.38

	Six Months Ended June 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions, except per share data)
Cost of sales	(2,707	)	8		(2,699	)
Gross profit	601		8		609
Selling, general and administrative expenses	(258	)	17		(241	)
Research and development expenses	(52	)	2		(50	)
Operating profit (loss)	262		27		289
Earnings (loss) from continuing operations before tax	371		27		398
Income tax (provision) benefit	22		(6	)	16
Earnings (loss) from continuing operations	393		21		414
Net earnings (loss)	393		21		414
Net earnings (loss) attributable to Celanese Corporation	393		21		414
Earnings (loss) per common share - basic
Continuing operations	2.50		0.13		2.63
Discontinued operations	—		—		—
Net earnings (loss) - basic	2.50		0.13		2.63
Earnings (loss) per common share - diluted
Continuing operations	2.47		0.13		2.60
Discontinued operations	—		—		—
Net earnings (loss) - diluted	2.47		0.13		2.60

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated statement of comprehensive income (loss) is as follows:

	Three Months Ended June 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	210		11		221
Pension and postretirement benefits	9		(11	)	(2	)
Total other comprehensive income (loss), net of tax	(41	)	(11	)	(52	)
Total comprehensive income (loss), net of tax	169		—		169
Comprehensive (income) loss attributable to Celanese Corporation	169		—		169

	Six Months Ended June 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	393		21		414
Pension and postretirement benefits	15		(21	)	(6	)
Total other comprehensive income (loss), net of tax	(8	)	(21	)	(29	)
Total comprehensive income (loss), net of tax	385		—		385
Comprehensive (income) loss attributable to Celanese Corporation	385		—		385

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the consolidated balance sheet is as follows:

	As of December 31, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions)
Retained earnings	2,986		(993	)	1,993
Accumulated other comprehensive income (loss), net	(1,082	)	993		(89	)

The cumulative effect of the change in accounting policy for pension and other postretirement benefits on Retained earnings as of December 31, 2011 was a decrease of $760 million, with an equivalent increase to Accumulated other comprehensive income.

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to operating activities in the consolidated statement of cash flows is as follows:

	Six Months Ended June 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	393		21		414
Pension and postretirement benefit expense	—		5		5
Pension and postretirement contributions	—		(105	)	(105	)
Deferred income taxes, net	(116	)	6		(110	)
Other liabilities	(84	)	73		(11	)

The retrospective effect of the change in accounting policy for pension and other postretirement benefits to the business segment financial information (Note 18) is as follows:

	Three Months Ended June 30, 2012
	As Previously Reported		Effect of Change	As Adjusted
	(In $ millions)
Operating Profit (Loss)
Advanced Engineered Materials	21		2	23
Consumer Specialties	75		2	77
Industrial Specialties	34		1	35
Acetyl Intermediates	77		1	78
Other Activities	(43	)	8	(35	)
Total	164		14	178

	Six Months Ended June 30, 2012
	As Previously Reported		Effect of Change	As Adjusted
	(In $ millions)
Operating Profit (Loss)
Advanced Engineered Materials	42		5	47
Consumer Specialties	114		3	117
Industrial Specialties	53		2	55
Acetyl Intermediates	137		3	140
Other Activities	(84	)	14	(70	)
Total	262		27	289