Restatement (Tables)

12 Months Ended

Sep. 29, 2017

Accounting Changes And Error Corrections [Abstract]

Summary of Significant Effect of Restatement

A summary of the effects of the Restatement for fiscal years 2017, 2016 and the 2015 transition period is as follows:

									Eleven Months Ended
In Thousands, Except Per Share Amounts	2017				2016				2015
	(As Reported)		(Restated)		(As Reported)		(Restated)		(As Reported)		(Restated)
Consolidated Statement of Operations
Net Sales	$	2,002,195	$	2,000,304	$	1,992,631	$	1,993,453	$	1,774,449	$	1,774,449
Cost of Sales		1,336,736		1,340,259		1,331,386		1,331,573		1,185,056		1,186,606
Selling, general & administrative		375,413		374,981		395,274		396,548		346,781		348,766
Research, development and engineering		103,024		109,778		95,939		99,710		91,491		91,868
Operating Earnings from Continuing    Operations		194,811		183,075		170,159		165,749		156,985		153,073
Income Tax Expense		38,928		33,025		22,535		21,857		18,956		16,486
Earnings from Continuing Operations    Attributable to Esterline, Net of Tax		124,698		118,865		116,951		113,219		96,665		95,223
Net Earnings Attributable to Esterline		117,387		111,554		101,685		97,953		59,612		58,170
Earnings Per Share Attributable to Esterline - Basic:
Continuing operations	$	4.19	$	4.00	$	3.97	$	3.84	$	3.15	$	3.10
Earnings Per Share	$	3.94	$	3.75	$	3.45	$	3.32	$	1.94	$	1.89
Earnings Per Share Attributable to Esterline - Diluted:
Continuing operations	$	4.15	$	3.96	$	3.93	$	3.80	$	3.10	$	3.05
Earnings Per Share	$	3.91	$	3.72	$	3.42	$	3.29	$	1.91	$	1.86

In the consolidated financial statements, the impact of the restatement in fiscal 2014 are reflected in this Amendment as an adjustment of $0.9 million to beginning retained earnings for fiscal 2015.

A summary of the effects of the Restatement as of September 29, 2017, September 30, 2016, and October 2, 2015, is as follows:

In Thousands	2017				2016				2015
	(As Reported)		(Restated)		(As Reported)		(Restated)		(As Reported)		(Restated)
Consolidated Balance Sheet
Accounts receivable, net	$	437,963	$	430,524	$	422,073	$	421,511	$	380,748	$	380,450
Inventories		482,701		477,969		450,206		447,095		446,768		442,315
Prepaid expenses		18,816		19,239		17,909		18,378		23,008		23,156
Deferred income tax benefits		55,355		56,793		75,409		75,790		28,979		27,982
Accounts payable		133,101		138,595		121,816		126,607		117,976		118,734
Accrued liabilities		229,610		230,007		238,163		235,649		259,734		256,147
U.S. and foreign income taxes		6,111		582		10,932		9,695		2,404		1,861
Other liabilities		17,658		18,838		21,968		23,026		29,367		30,174
Deferred income tax liabilities		43,978		43,978		53,798		54,325		73,849		73,106
Total Shareholders' Equity		1,847,128		1,835,276		1,611,131		1,605,865		1,547,791		1,545,496