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Change in Method of Accounting for Inventory Valuation - Summary of Prior Year Financial Statement Line Items that have Been Affected by Retrospective Change in Accounting Principle (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended
Mar. 31, 2019
Mar. 31, 2018
Dec. 31, 2018
Income Statement [Abstract]      
Cost of Sales [1] $ 404,561 $ 408,137  
Gross Profit [1] 84,609 91,198  
Operating Income [1],[2] 29,738 41,283  
Income Before Provision for Income Taxes [1],[2] 31,030 39,292  
Provision for Income Taxes [1] 6,052 7,347  
Net Income [1],[2] 24,978 31,945 [3]  
Net Income Attributable to Stepan Company [1],[2] $ 24,984 $ 31,952  
Net Income Per Diluted Common Share Attributable to Stepan Company [1],[2] $ 1.07 $ 1.37  
Balance Sheet [Abstract]      
Inventories $ 215,028   $ 231,528
Other Non-Current Assets [2] 10,332   9,549
Total Assets [2] 1,526,000   1,514,614
Deferred Income Taxes [2] 24,158   24,961
Retained Earnings [2],[4] 861,773   837,107
Total Liabilities and Equity [2] 1,526,000   1,514,614
Statement of Cash Flows [Abstract]      
Net Income [1],[2] 24,978 $ 31,945 [3]  
Deferred Income Taxes [2] (1,857) 756  
Changes in assets and liabilities:      
Inventories [2] 16,231 (10,621)  
As Originally Reported Under LIFO [Member]      
Income Statement [Abstract]      
Cost of Sales   409,765  
Gross Profit   89,570  
Operating Income   39,655  
Income Before Provision for Income Taxes   37,664  
Provision for Income Taxes   6,948  
Net Income   30,716  
Net Income Attributable to Stepan Company   $ 30,723  
Net Income Per Diluted Common Share Attributable to Stepan Company   $ 1.31  
Balance Sheet [Abstract]      
Inventories     200,165
Other Non-Current Assets     10,964
Total Assets     1,484,666
Deferred Income Taxes     18,672
Retained Earnings     813,448
Total Liabilities and Equity     1,484,666
Statement of Cash Flows [Abstract]      
Net Income   $ 30,716  
Deferred Income Taxes   357  
Changes in assets and liabilities:      
Inventories   (8,993)  
Effect of Change [Member]      
Income Statement [Abstract]      
Cost of Sales   (1,628)  
Gross Profit   1,628  
Operating Income   1,628  
Income Before Provision for Income Taxes   1,628  
Provision for Income Taxes   399  
Net Income (1,132) 1,229  
Net Income Attributable to Stepan Company   $ 1,229  
Net Income Per Diluted Common Share Attributable to Stepan Company   $ 0.06  
Balance Sheet [Abstract]      
Inventories (32,863)   31,363
Other Non-Current Assets 1,483   (1,415)
Total Assets (31,380)   29,948
Deferred Income Taxes (6,589)   6,289
Retained Earnings (24,791)   23,659
Total Liabilities and Equity (31,380)   $ 29,948
Statement of Cash Flows [Abstract]      
Net Income (1,132) $ 1,229  
Deferred Income Taxes (368) 399  
Changes in assets and liabilities:      
Inventories $ 1,500 $ (1,628)  
[1] The 2018 amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from the last in, first out (LIFO) basis to the first in, first out (FIFO) basis.
[2] The 2018 amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[3] The retained earnings and net income amounts for the noted line items have been changed from the amounts originally reported as a result of the Company’s first quarter 2019 change in method of accounting for U.S. inventory valuation from LIFO to FIFO.
[4] The 2019 amounts for the noted line items include an adjustment related to the Company’s first quarter 2019 adoption of ASU No. 2018-02, Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.