Description of the Company and Basis of Presentation (Tables)

9 Months Ended

Sep. 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 September 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions, except per share data)
Cost of sales	(1,285	)	4		(1,281	)
Gross profit	324		4		328
Selling, general and administrative expenses	(121	)	8		(113	)
Research and development expenses	(24	)	1		(23	)
Operating profit (loss)	163		13		176
Earnings (loss) from continuing operations before tax	173		13		186
Income tax (provision) benefit	(54	)	(3	)	(57	)
Earnings (loss) from continuing operations	119		10		129
Net earnings (loss)	117		10		127
Net earnings (loss) attributable to Celanese Corporation	117		10		127
Earnings (loss) per common share - basic
Continuing operations	0.75		0.06		0.81
Discontinued operations	(0.01	)	—		(0.01	)
Net earnings (loss) - basic	0.74		0.06		0.80
Earnings (loss) per common share - diluted
Continuing operations	0.74		0.06		0.80
Discontinued operations	(0.01	)	—		(0.01	)
Net earnings (loss) - diluted	0.73		0.06		0.79

	Nine Months Ended September 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions, except per share data)
Cost of sales	(3,992	)	12		(3,980	)
Gross profit	925		12		937
Selling, general and administrative expenses	(379	)	25		(354	)
Research and development expenses	(76	)	3		(73	)
Operating profit (loss)	425		40		465
Earnings (loss) from continuing operations before tax	544		40		584
Income tax (provision) benefit	(32	)	(9	)	(41	)
Earnings (loss) from continuing operations	512		31		543
Net earnings (loss)	510		31		541
Net earnings (loss) attributable to Celanese Corporation	510		31		541
Earnings (loss) per common share - basic
Continuing operations	3.24		0.19		3.43
Discontinued operations	(0.01	)	—		(0.01	)
Net earnings (loss) - basic	3.23		0.19		3.42
Earnings (loss) per common share - diluted
Continuing operations	3.21		0.19		3.40
Discontinued operations	(0.01	)	—		(0.01	)
Net earnings (loss) - diluted	3.20		0.19		3.39

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 September 30, 2012
	As Previously Reported	Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	117	10		127
Pension and postretirement benefits	10	(10	)	—
Total other comprehensive income (loss), net of tax	36	(10	)	26
Total comprehensive income (loss), net of tax	153	—		153
Comprehensive income (loss) attributable to Celanese Corporation	153	—		153

	Nine Months Ended September 30, 2012
	As Previously Reported	Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	510	31		541
Pension and postretirement benefits	25	(31	)	(6	)
Total other comprehensive income (loss), net of tax	28	(31	)	(3	)
Total comprehensive income (loss), net of tax	538	—		538
Comprehensive income (loss) attributable to Celanese Corporation	538	—		538

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:

	Nine Months Ended September 30, 2012
	As Previously Reported		Effect of Change		As Adjusted
	(In $ millions)
Net earnings (loss)	510		31		541
Pension and postretirement benefit expense	—		7		7
Pension and postretirement contributions	—		(151	)	(151	)
Deferred income taxes, net	(96	)	9		(87	)
Other liabilities	(75	)	104		29

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 September 30, 2012
	As Previously Reported		Effect of Change	As Adjusted
	(In $ millions)
Operating Profit (Loss)
Advanced Engineered Materials	43		1	44
Consumer Specialties	70		2	72
Industrial Specialties	23		2	25
Acetyl Intermediates	62		1	63
Other Activities	(35	)	7	(28	)
Total	163		13	176

	Nine Months Ended September 30, 2012
	As Previously Reported		Effect of Change	As Adjusted
	(In $ millions)
Operating Profit (Loss)
Advanced Engineered Materials	85		6	91
Consumer Specialties	184		5	189
Industrial Specialties	76		4	80
Acetyl Intermediates	199		4	203
Other Activities	(119	)	21	(98	)
Total	425		40	465