Ecovyst, Inc. Quarterly report pursuant to Section 13 or 15(d)

Goodwill (Details)

v3.20.1

Goodwill (Details) $ in Thousands	3 Months Ended
Goodwill (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Goodwill
Beginning balance	$ 1,259,805
Goodwill recognized	5,764
Foreign exchange impact	(16,835)
Ending balance	1,248,734
Refining Services
Goodwill
Beginning balance	311,892
Goodwill recognized	0
Foreign exchange impact	0
Ending balance	311,892
Catalysts
Goodwill
Beginning balance	78,611
Goodwill recognized	0
Foreign exchange impact	(1,438)
Ending balance	77,173
Performance Materials
Goodwill
Beginning balance	275,919
Goodwill recognized	5,764
Foreign exchange impact	(1,745)
Ending balance	279,938
Performance Chemicals
Goodwill
Beginning balance	593,383
Goodwill recognized	0
Foreign exchange impact	(13,652)
Ending balance	$ 579,731

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266

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- Definition

Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

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- Definition

Amount of foreign currency translation gain (loss) which increases (decreases) an asset representing future economic benefits from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (f)
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

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- Definition

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+ References

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