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Change in Method of Accounting for Inventory Valuation - Summary of Current Year Financial Statement Line Items If Company Does Not Changed Method of Accounting for U.S. Inventories from LIFO to FIFO (Detail) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2019
Sep. 30, 2018
Dec. 31, 2018
Income Statement [Abstract]          
Cost of Sales [1] $ 374,180 $ 424,421 $ 1,158,785 $ 1,262,443  
Gross Profit [1] 77,402 83,576 254,970 264,755  
Operating Income [1],[2] 27,966 27,145 98,769 113,814  
Income Before Provision for Income Taxes [1],[2] 27,449 24,694 98,013 107,184  
Provision for Income Taxes [1] 1,569 2,940 16,945 20,033  
Net Income [1],[2] 25,880 21,754 [3] 81,068 87,151 [3]  
Net Income Attributable to Stepan Company [1],[2] $ 25,889 $ 21,754 $ 81,091 $ 87,160  
Net Income Per Diluted Common Share Attributable to Stepan Company [1],[2] $ 1.11 $ 0.93 $ 3.48 $ 3.74  
Balance Sheet [Abstract]          
Inventories [2] $ 203,303   $ 203,303   $ 231,528
Other Non-Current Assets [2] 10,985   10,985   9,549
Total Assets [2] 1,518,370   1,518,370   1,514,614
Deferred Income Taxes [2] 25,218   25,218   24,961
Retained Earnings [2],[4] 906,612   906,612   837,107
Total Liabilities and Equity [2] 1,518,370   1,518,370   1,514,614
Statement of Cash Flows [Abstract]          
Net Income [1],[2] 25,880 $ 21,754 [3] 81,068 $ 87,151 [3]  
Deferred Income Taxes [2]     (2,291) 6,846  
Changes in assets and liabilities:          
Inventories [2]     25,879 (23,366)  
Effect of Change [Member]          
Income Statement [Abstract]          
Cost of Sales (1,000) 549 (3,000) (1,780)  
Gross Profit 1,000 (549) 3,000 1,780  
Operating Income 1,000 (549) 3,000 1,780  
Income Before Provision for Income Taxes 1,000 (549) 3,000 1,780  
Provision for Income Taxes 246 (135) 738 436  
Net Income 754 (414) 2,262 1,344  
Net Income Attributable to Stepan Company $ 754 $ (414) $ 2,262 $ 1,344  
Net Income Per Diluted Common Share Attributable to Stepan Company $ 0.03 $ (0.02) $ 0.10 $ 0.06  
Balance Sheet [Abstract]          
Inventories $ (28,363)   $ (28,363)   31,363
Other Non-Current Assets 1,415   1,415   (1,415)
Total Assets (26,948)   (26,948)   29,948
Deferred Income Taxes (5,551)   (5,551)   6,289
Retained Earnings (21,397)   (21,397)   23,659
Total Liabilities and Equity (26,948)   (26,948)   $ 29,948
Statement of Cash Flows [Abstract]          
Net Income 754 $ (414) 2,262 $ 1,344  
Deferred Income Taxes     738 436  
Changes in assets and liabilities:          
Inventories     (3,000) $ (1,780)  
As Computed under LIFO [Member]          
Income Statement [Abstract]          
Cost of Sales 373,180   1,155,785    
Gross Profit 78,402   257,970    
Operating Income 28,966   101,769    
Income Before Provision for Income Taxes 28,449   101,013    
Provision for Income Taxes 1,815   17,683    
Net Income 26,634   83,330    
Net Income Attributable to Stepan Company $ 26,643   $ 83,353    
Net Income Per Diluted Common Share Attributable to Stepan Company $ 1.14   $ 3.58    
Balance Sheet [Abstract]          
Inventories $ 174,940   $ 174,940    
Other Non-Current Assets 12,400   12,400    
Total Assets 1,491,422   1,491,422    
Deferred Income Taxes 19,667   19,667    
Retained Earnings 885,215   885,215    
Total Liabilities and Equity 1,491,422   1,491,422    
Statement of Cash Flows [Abstract]          
Net Income $ 26,634   83,330    
Deferred Income Taxes     (1,553)    
Changes in assets and liabilities:          
Inventories     $ 22,879    
[1] The 2018 amounts for the noted line items have been retrospectively 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 retrospectively 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.