$ (614.8)

Stock-based compensation amortization

^[1]

(2.5)

5.9

Net (loss) income

$ (32.4)

(106.3)

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

1.4

15.8

^[2]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

(701.9)

Common Stock

0.5

Additional Paid-In-Capital

0.5

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Stock-based compensation amortization

1,033.2

5.9

Increase (Decrease) in Stockholders' Equity [Roll Forward]

1,039.1

Treasury Stock

(19.2)

^[1]

(2.5)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

(21.7)

Accumulated Deficit

(1,377.6)

Net (loss) income

(106.3)

Accumulated Other Comprehensive Loss

(1,483.9)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

(251.7)

^[2]

15.8

$ (235.9)

[1]

Pursuant to the share withholding provisions of the Fourth Amended and Restated Revlon, Inc. Stock Plan (the “Stock Plan”), the Company withheld an aggregate of 89,620 shares of Revlon Class A Common Stock during the nine months ended September 30, 2017, to satisfy certain minimum statutory tax withholding requirements related to the vesting of restricted shares for certain senior executives. These withheld shares were recorded as treasury stock using the cost method, at a weighted average price per share of $27.67 during the nine months ended September 30, 2017, based on the closing price of Revlon Class A Common Stock as reported on the New York Stock Exchange (the "NYSE") consolidated tape on each respective vesting date, for a total of $2.5 million. See Note 15, "Stock Compensation Plan" to the Consolidated Financial Statements in Revlon's Annual Report on Form 10-K for the fiscal year ended December 31, 2016, filed with the SEC on March 3, 2017 (the "2016 Form 10-K") for details regarding restricted stock awards under the Stock Plan.

[2]

See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

UNAUDITED CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (Parenthetical)
$ in Millions

9 Months Ended

Sep. 30, 2017

USD ($)

$ / shares

$ (2.5)

^[1]

Treasury Stock

Treasury Stock | Class A Common Stock

$ (2.5)

^[1]

Shares withheld for withholding taxes (in shares) | shares

89,620

Share repurchase price (in usd per share) | $ / shares

$ 27.67

[1]

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (106.3)	$ 14.6
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	111.7	81.0
Foreign currency (gains) losses from re-measurement	(20.8)	5.5
Amortization of debt discount	0.9	1.1
Stock-based compensation amortization	5.9	4.8
(Benefit from) provision for deferred income taxes	(53.2)	6.9
Loss on early extinguishment of debt	0.0	16.9
Amortization of debt issuance costs	6.8	4.6
Loss on sale of certain assets	1.5	0.2
Pension and other post-retirement cost (income)	1.9	(0.5)
Change in assets and liabilities, net of acquisitions:
Increase in trade receivables	(25.1)	(112.0)
(Increase) decrease in inventories	(121.6)	5.0
Increase in prepaid expenses and other current assets	(13.1)	(20.0)
Increase (decrease) in accounts payable	36.4	(3.5)
Decrease in accrued expenses and other current liabilities	(51.8)	(36.9)
Pension and other post-retirement plan contributions	(5.8)	(6.0)
Purchases of permanent displays	(37.3)	(25.9)
Other, net	(4.3)	(4.0)
Net cash used in operating activities	(274.2)	(68.2)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(69.5)	(33.1)
Business acquisition, net of acquired cash	0.0	(1,028.7)
Proceeds from the sale of certain assets	0.0	0.5
Net cash used in investing activities	(69.5)	(1,061.3)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net increase (decrease) in short-term borrowings and overdraft	1.2	(2.6)
Payment of financing costs	(1.1)	(61.5)
Tax withholdings related to net share settlements of restricted stock units and awards	(2.5)	(2.6)
Treasury stock purchased	0.0	(2.7)
Other financing activities	(1.3)	(2.2)
Net cash provided by financing activities	226.7	898.2
Effect of exchange rate changes on cash and cash equivalents	9.4	3.6
Net decrease in cash and cash equivalents	(107.6)	(227.7)
Cash and cash equivalents at beginning of period	186.8	326.9
Cash and cash equivalents at end of period	79.2	99.2
Cash paid during the period for:
Interest	124.5	68.4
Income taxes, net of refunds	11.1	19.4
Credit Facility
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	243.9	65.4
2016 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings under the 2016 Revolving Credit Facility	0.0	1,791.0
Repayments under the 2016 Term Loan Facility	(13.5)	0.0
Acquisition Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0.0	(15.1)
Early repayment of debt	0.0	(658.6)
2011 Term Loan
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of debt	0.0	(11.5)
Early repayment of debt	0.0	(651.4)
6.25% Senior Notes
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from the issuance of 6.25% Senior Notes	$ 0.0	$ 450.0

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revlon, Inc. ("Revlon" and together with its subsidiaries, the "Company") conducts its business exclusively through its direct wholly-owned operating subsidiary, Revlon Consumer Products Corporation ("Products Corporation"), and its subsidiaries. Revlon is an indirect majority-owned subsidiary of MacAndrews & Forbes Incorporated (together with certain of its affiliates other than the Company, "MacAndrews & Forbes"), a corporation wholly-owned by Ronald O. Perelman. The Company is a leading global beauty company with an iconic portfolio of brands. The Company develops, manufactures, markets, distributes and sells an extensive array of color cosmetics, hair color, hair care and hair treatments, fragrances, skin care, beauty tools, men’s grooming products, anti-perspirant deodorants and other beauty care products across a variety of distribution channels. The Company is building a combined organization that is entrepreneurial, agile and boldly creative, with a passion for beauty. The Company has strategic brand builders developing a diverse portfolio of iconic brands that delight consumers around the world wherever and however they shop for beauty. The Company strives to be an ethical company that values inclusive leadership and is committed to sustainable and responsible growth. The Company operates in four reporting segments: the consumer division (“Consumer”); Elizabeth Arden; the professional division (“Professional”); and Other. The Company’s principal customers for its products in the Consumer segment include large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, the Internet/e-commerce, television shopping, department stores, one-stop shopping beauty retailers, specialty cosmetics stores and perfumeries in the U.S. and internationally. The Company's principal customers for its products in the Elizabeth Arden segment include prestige retailers, the mass retail channel, perfumeries, boutiques, department and specialty stores, travel retailers and distributors, as well as direct sales to consumers via Elizabeth Arden branded retail stores and e-commerce business. Elizabeth Arden products are also sold through the Elizabeth Arden Red Door Spa beauty salons and spas. The Company's principal customers for its products in the Professional segment include hair and nail salons and distributors to professional salons in the U.S. and internationally. The Other segment primarily includes the operating results related to the development, marketing and distribution of certain licensed fragrances and other beauty products. The accompanying Consolidated Financial Statements are unaudited. In management's opinion, all adjustments necessary for a fair presentation have been made. The Consolidated Financial Statements include the Company's accounts after the elimination of all material intercompany balances and transactions. The preparation of the Company's Consolidated Financial Statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the financial statements and reported amounts of revenues and expenses during the periods presented. Actual results could differ from these estimates. Estimates and assumptions are reviewed periodically and the effects of revisions are reflected in the Consolidated Financial Statements in the period they are determined to be necessary. Significant estimates made in the accompanying Consolidated Financial Statements include, but are not limited to, allowances for doubtful accounts, inventory valuation reserves, expected sales returns and allowances, trade support costs, certain assumptions related to the valuation of acquired intangible and long-lived assets and the recoverability of goodwill, intangible and long-lived assets, income taxes, including deferred tax valuation allowances and reserves for estimated tax liabilities, restructuring costs, certain estimates and assumptions used in the calculation of the net periodic benefit (income) costs and the projected benefit obligations for the Company’s pension and other post-retirement plans, including the expected long-term return on pension plan assets and the discount rate used to value the Company’s pension benefit obligations. The Consolidated Financial Statements should be read in conjunction with the consolidated financial statements and related notes contained in Revlon's 2016 Form 10-K. The Company's results of operations and financial position for interim periods are not necessarily indicative of those to be expected for the full year. Certain prior year amounts in the Consolidated Financial Statements have been reclassified to conform to the current period's presentation. Recently Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standard Update ("ASU") No. 2016-09, “Improvements to Employee Share-Based Payment Accounting,” which simplifies certain aspects of accounting for share-based payment transactions, including transactions in which an employee uses shares to satisfy the employer’s minimum statutory income tax withholding obligation, forfeitures and income taxes when awards vest or are settled. The Company adopted ASU No. 2016-09 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The adoption of ASU No. 2016-09 resulted in tax withholdings related to net share settlements of restricted stock units and awards in the amount of $2.6 million, previously reported in the Unaudited Consolidated Statement of Cash Flows for the first nine months of 2016 as a component of cash flows from operating activities, to be reclassified as a component of cash flows from financing activities. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which simplifies the subsequent measurement of inventories by requiring inventory to be measured at the lower of cost or net realizable value, rather than at the lower of cost or market. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company adopted ASU No. 2015-11 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. Recently Issued Accounting Pronouncements In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. This guidance is effective retrospectively for annual and quarterly periods beginning after December 15, 2017, with early adoption permitted. The Company expects to adopt ASU No. 2017-07 beginning as of January 1, 2018, and does not expect this new guidance will have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU No. 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The underlying principle of ASU No. 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. Entities may adopt ASU No. 2014-09 either retrospectively for all periods presented in the financial statements (i.e., the full retrospective method) or as a cumulative-effect adjustment as of the date of adoption (i.e., the modified retrospective method), without applying it to comparative years’ financial statements. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers: Deferral of the Effective Date,” which allows for a deferral of the adoption date for ASU No. 2014-09 until January 1, 2018, while permitting early adoption no earlier than January 1, 2017. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 and anticipates adopting this standard using the modified retrospective method. The Company is currently in the process of evaluating its revenue streams under the requirements of ASU No. 2014-09 and based on the progress of this examination to date, the Company anticipates that its adoption of ASU No. 2014-09 will not result in any material adjustment to its results of operations and financial condition. The Company is also analyzing ASU No. 2014-09's expanded disclosure requirements, and whether the adoption of ASU No. 2014-09 will require any changes to its accounting policies, processes, systems and/or internal controls.

BUSINESS COMBINATIONS

9 Months Ended

Sep. 30, 2017

Business Combinations [Abstract]

BUSINESS COMBINATIONS

The Elizabeth Arden Acquisition

On September 7, 2016 (the "Elizabeth Arden Acquisition Date"), the Company completed the acquisition of Elizabeth Arden, Inc. ("Elizabeth Arden" and the "Elizabeth Arden Acquisition") for a total cash purchase price of $1,034.3 million pursuant to an agreement and plan of merger (the "Merger Agreement") by and among Revlon, Products Corporation, RR Transaction Corp. ("Acquisition Sub," then a wholly-owned subsidiary of Products Corporation), and Elizabeth Arden. On the Elizabeth Arden Acquisition Date, Elizabeth Arden merged (the “Merger”) with and into Acquisition Sub, with Elizabeth Arden surviving the Merger as a wholly-owned subsidiary of Products Corporation. Elizabeth Arden is a global prestige beauty products company with an iconic portfolio of brands that are highly complementary to the Company's existing brand portfolio and are sold worldwide. In North America, Elizabeth Arden’s principal customers include prestige retailers, specialty stores, the mass retail channel, distributors, department stores and other retailers, as well as direct sales to consumers via its Elizabeth Arden Red Door branded retail stores and ElizabethArden.com e-commerce business. Elizabeth Arden products are also sold through the Elizabeth Arden Red Door Spa beauty salons and spas. Internationally, Elizabeth Arden’s portfolio of owned and licensed brands is sold to perfumeries, boutiques, department stores, travel retailers and distributors.

Products Corporation financed the Elizabeth Arden Acquisition with the proceeds from (i) a 7-year $1,800.0 million senior secured term loan facility (the “2016 Term Loan Facility” and such agreement being the “2016 Term Loan Agreement”); (ii) $35.0 million of borrowings under a 5-year $400.0 million senior secured asset-based revolving credit facility (the “2016 Revolving Credit Facility” and such agreement being the “2016 Revolving Credit Agreement” and such facility, together with the 2016 Term Loan Facility, being the “2016 Senior Credit Facilities” and such agreements being the "2016 Credit Agreements"); (iii) $450.0 million aggregate principal amount of Products Corporation’s 6.25% Senior Notes due 2024 (the “6.25% Senior Notes”); and (iv) approximately $126.7 million of cash on hand.

Elizabeth Arden's results of operations are included in the Company’s Consolidated Financial Statements commencing on the Elizabeth Arden Acquisition Date.

For the nine months ended September 30, 2017, the Company incurred $38.1 million of acquisition and integration costs in its Consolidated Statement of Operations and Comprehensive (Loss) Income related to the Elizabeth Arden Acquisition, which consist of $0.8 million of acquisition costs and $37.3 million of integration costs. The acquisition costs primarily include legal and consulting fees to complete the Elizabeth Arden Acquisition. The integration costs consist of non-restructuring costs related to integrating Elizabeth Arden's operations into the Company's business.

Purchase Price Allocation

The Company accounted for the Elizabeth Arden Acquisition as a business combination during the third quarter of 2016. The Company finalized the allocation of the Elizabeth Arden purchase price to the Elizabeth Arden assets acquired and liabilities assumed in the third quarter of 2017, which resulted in several adjustments to their estimated fair value as previously reported (the "Measurement Period Adjustments"). The table below summarizes the allocation of the total consideration of $1,034.3 million paid on the Elizabeth Arden Acquisition Date.



	Estimated Fair Value as Previously Reported^(a)			Measurement Period Adjustments			Fair Value as Adjusted
Cash	$	41.1		$	—		$	41.1
Accounts Receivable	132.6			—			132.6
Inventories	323.3			—			323.3
Prepaid expenses and other current assets	30.7			—			30.7
Property and equipment	91.2			—			91.2
Deferred taxes, net ^(b)	68.7			10.0			78.7
Intangible assets^(c)	336.8			(15.4		)	321.4
Goodwill	221.7			12.3			234.0
Other assets	16.6			—			16.6
Total assets acquired	$	1,262.7		$	6.9		$	1,269.6
Accounts payable	(116.0		)	—			(116.0		)
Accrued expenses ^(d)	(109.3		)	1.7			(107.6		)
Other long-term liabilities^(e)	(3.1		)	(8.6		)	(11.7		)
Total liabilities assumed	$	(228.4	)	$	(6.9	)	$	(235.3	)
Total consideration transferred	$	1,034.3		$	—		$	1,034.3

^(a) As previously reported in Revlon's 2016 Form 10-K.

^(b) The Measurement Period Adjustments to deferred taxes, net related to net increases in deferred tax assets as a result of the changes to the estimated fair values and remaining useful lives of acquired trade name intangible assets and the recognition of non-qualified benefit plan obligations of Elizabeth Arden, as discussed further below.

^(c)The Measurement Period Adjustments to intangible assets related to a revised approach in the determination of the fair values for the acquired Elizabeth Arden trade names. During the first quarter of 2017, the Company obtained further clarity into the product portfolio acquired through the Elizabeth Arden Acquisition, and, recognizing that each brand has its own distinct profile with its own defining attributes, as well as differing expected useful lives, determined that a revised valuation approach was needed. The Company valued the acquired trade names within the Elizabeth Arden product portfolio, including Visible Difference, Elizabeth Arden Ceramide, Prevage, Eight Hour Cream, Elizabeth Arden Red Door, Elizabeth Arden Green Tea and Elizabeth Arden 5th Avenue. The Company determined the fair values of each acquired trade name using a risk-adjusted discounted cash flow approach, specifically the relief-from-royalty method. The relief-from-royalty method requires identifying the hypothetical cash flows generated by an assumed royalty rate that a third party would pay to license the trade names, and discounting them back to the Elizabeth Arden Acquisition Date. The royalty rate used in the valuation of each acquired trade name was based on a consideration of market rates for similar categories of assets.

The difference between the preliminary valuation of the Elizabeth Arden trade name and the sum of the fair values of the individual trade names within the Elizabeth Arden product portfolio resulted in an increase to goodwill of $15.4 million, which was recorded in the fiscal quarter ended March 31, 2017. As a result of this revised approach, the Company recognized amortization expense of approximately $1.8 million in its Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income during the first nine months of 2017 related to the amortization of the acquired trade names from the date of acquisition through December 31, 2016.

^(d) The Measurement Period Adjustments to accrued expenses during the nine months ended September 30, 2017 related to changes in estimated payments for acquisition-related costs.

^(e) The Measurement Period Adjustments to other long-term liabilities during the nine months ended September 30, 2017 related to the recognition of the projected benefit obligation of a certain foreign non-qualified benefit plan of Elizabeth Arden.

In determining the fair values of net assets acquired in the Elizabeth Arden Acquisition and resulting goodwill, the Company considered, among other factors, the analyses of Elizabeth Arden's historical financial performance and an estimate of the future performance of the acquired business, as well as the intended use of the acquired assets.

The intangible assets acquired in the Elizabeth Arden Acquisition based on the estimate of the fair values of the identifiable intangible assets are as follows:



	As Previously Reported^(a)							Adjusted
	Estimated Fair Values		Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years)	Measurement Period Adjustments^(b)				Fair Values		Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years)
Trademarks, indefinite-lived	$	142.0	Indefinite	$	(103.0	)		$	39.0	Indefinite
Trademarks, finite-lived	15.0		15	87.6				102.6		5 - 20
Technology	2.5		10	—				2.5		10
Customer relationships	123.0		16	—				123.0		16
License agreements	22.0		19	—				22.0		19
Distribution rights	31.0		18	—				31.0		18
Favorable lease commitments	1.3		3	—				1.3		3
Total acquired intangible assets	$	336.8		$	(15.4	)	^(b)	$	321.4

^(a) As previously reported in Revlon's 2016 Form 10-K.

^(b) The Measurement Period Adjustments to the Elizabeth Arden acquired trade names resulted in a $15.4 million increase to goodwill, which was recorded in the fiscal quarter ended March 31, 2017.

In the fiscal quarter ended March 31, 2017, the Company recorded a $54.8 million deferred tax liability related to the $321.4 million of acquired intangible assets outlined in the above table. This deferred tax liability represents the tax effect of the difference between the $321.4 million assigned fair value of the intangible assets and the $148.6 million tax basis of such assets.

The goodwill and intangible assets acquired in the Elizabeth Arden Acquisition are not expected to be deductible for income tax purposes.

Unaudited Pro Forma Results

The following table presents the Company's pro forma consolidated net sales and income from continuing operations before income taxes for the three and nine months ended September 30, 2016, respectively. The unaudited pro forma results include the historical consolidated statements of operations of the Company and Elizabeth Arden, giving effect to the Elizabeth Arden Acquisition and related financing transactions as if they had occurred at the beginning of the earliest period presented.



	Unaudited Pro Forma Results
	Three Months Ended September 30,			Nine Months Ended September 30,
	2016			2016
Net sales	$	745.1		$	2,058.2
Income (loss) from continuing operations, before income taxes	(1.9		)	(28.8		)

The pro forma results, prepared in accordance with U.S. GAAP, include the following pro forma adjustments related to the Elizabeth Arden Acquisition:

(i) as a result of a $38.0 million increase in the fair value of acquired inventory at the Acquisition Date, the Company recognized a $4.2 million increase in its cost of sales during the three and nine months ended September 30, 2016 in its consolidated financial statements. The pro forma adjustments include an adjustment to reverse the $4.2 million recognized in the third quarter of 2016 within cost of sales because it will not have a recurring impact;

(ii) the elimination of $58.1 million and $64.7 million of acquisition and integration costs recognized by the Company and Elizabeth Arden during the three and nine months ended September 30, 2016, respectively;

(iii) nil and $1.4 million pro forma decrease in depreciation as a result of the fair value adjustments to property and equipment for the three and nine months ended September 30, 2016, respectively;

(iv) a $1.7 million and $4.6 million pro forma increase in amortization expense of acquired finite-lived intangible assets recorded in connection with the Elizabeth Arden Acquisition for the three and nine months ended September 30, 2016, respectively; and

(v) a pro forma increase in interest expense and amortization of debt issuance costs related to financing the Elizabeth Arden Acquisition and related debt restructuring transactions as summarized in the following table:



	Three Months Ended			Nine Months Ended
($ in millions)	September 30, 2016			September 30, 2016
Interest Expense
Pro forma interest on 2016 Senior Credit Facilities and 6.25% Senior Notes	$	29.1		$	86.7
Reversal of Elizabeth Arden’s historical interest expense	(5.6		)	(19.5		)
Company historical interest expense, as reflected in the historical consolidated financial statements	(20.3		)	(45.2		)
Total adjustment for pro forma interest expense	$	3.2		$	22.0
Debt issuance costs
Pro forma amortization of debt issuance costs	$	2.0		$	6.1
Company historical amortization of debt issuance costs, as reflected in the historical consolidated financial statements	(1.1		)	(3.3		)
Reversal of Elizabeth Arden’s historical amortization of debt issuance costs	(0.4		)	(1.3		)
Total adjustment for pro forma amortization of debt issuance costs	$	0.5		$	1.5

The unaudited pro forma results do not include: (1) any incremental revenue generation, synergies or cost reductions that may be achieved as a result of the Elizabeth Arden Acquisition; or (2) the impact of non-operating or non-recurring items directly related to the Elizabeth Arden Acquisition. In addition, the unaudited pro forma results do not purport to project the future consolidated operating results of the combined company.

RESTRUCTURING CHARGES

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

RESTRUCTURING CHARGES

EA Integration Restructuring Program

In December 2016, in connection with integrating the Elizabeth Arden and Revlon organizations, the Company began the process of implementing certain integration activities, including consolidating offices, eliminating certain duplicative activities and streamlining back-office support (the “EA Integration Restructuring Program”). The EA Integration Restructuring Program is designed to reduce the Company’s selling, general and administrative expenses ("SG&A"). As a result of the EA Integration Restructuring Program, the Company expects to eliminate approximately 350 positions worldwide.

In connection with implementing the EA Integration Restructuring Program, the Company expects to recognize approximately $65 million to $75 million of total pre-tax restructuring charges (the “EA Integration Restructuring Charges”), consisting of: (i) approximately $40 million to $50 million of employee-related costs, including severance, retention and other contractual termination benefits; (ii) approximately $15 million of lease termination costs; and (iii) approximately $10 million of other related charges.

A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program is presented in the following table:



	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits		Lease Termination and Other Costs^(a)		Total Restructuring Charges		Inventory Adjustments^(b)		Other Related Charges^(c)		Total Restructuring and Related Charges
Charges incurred through December 31, 2016	$	31.5	$	0.2	$	31.7	$	0.5	$	2.3	$	34.5
Charges incurred during the nine months ended September 30, 2017	10.1		4.0		14.1		0.5		1.0		15.6
Cumulative charges incurred through September 30, 2017	$	41.6	$	4.2	$	45.8	$	1.0	$	3.3	$	50.1

^(a) Includes primarily lease termination costs of approximately $3.9 million recorded in the third quarter of 2017 related to certain Elizabeth Arden office space.

^(b)Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

A summary of the restructuring charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:



	Charges incurred during the nine months ended		Cumulative charges incurred through
	September 30, 2017		September 30, 2017
Elizabeth Arden	$	7.3	$	13.8
Consumer	2.9		7.1
Professional	0.3		5.9
Unallocated Corporate Expenses	3.6		19.0
Total	$	14.1	$	45.8

The Company expects that cash payments will total $65 million to $75 million in connection with the EA Integration Restructuring Charges, of which $30.5 million was paid in the nine months ended September 30, 2017. The remaining balance is expected to be substantially paid by the end of 2020.

Restructuring Reserve

The liability balance and related activity for each of the Company's restructuring programs are presented in the following table:



								Utilized, Net
	Liability Balance at January 1, 2017		Expense (Income), Net			Foreign Currency Translation		Cash			Non-cash		Liability Balance at September 30, 2017

EA Integration Restructuring Program:^(a)
Employee severance and other personnel benefits	$	31.5	$	10.1		$	—	$	(27.5	)	$	—	$	14.1
Other	3.0		5.5			—		(3.0		)	—		5.5
2015 Efficiency Program:^(b)
Employee severance and other personnel benefits	4.5		(3.2		)	—		(0.9		)	—		0.4
Other	0.2		—			—		—			—		0.2
Other immaterial actions:^(c)
Employee severance and other personnel benefits	2.6		0.7			—		(0.8		)	—		2.5
Other	1.0		0.5			0.1		(0.1		)	—		1.5
Total restructuring reserve	$	42.8	$	13.6		$	0.1	$	(32.3	)	$	—	$	24.2

^(a)Includes $1.5 million in charges related to inventory adjustments and other restructuring-related charges that were reflected within cost of sales and SG&A, respectively, in the Company’s September 30, 2017 Unaudited Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(b)In September 2015, the Company initiated restructuring actions to drive certain organizational efficiencies across the Company's Consumer and Professional segments (the "2015 Efficiency Program"). These actions were planned to occur through 2017 and are expected to reduce general and administrative expenses within the Consumer and Professional segments. During the third quarter of 2017, the Company performed a review of the 2015 Efficiency Program and determined that employees in certain positions that were initially identified to be eliminated would continue to be employed by the Company in varying positions in connection with integrating the Elizabeth Arden and Revlon organizations. As a result, the Company reversed approximately $3.2 million in previously accrued restructuring charges recognized in connection with the 2015 Efficiency Program. Of the total expected cash payments related to the 2015 Efficiency Program, $7.0 million was paid through September 30, 2017, with a remaining balance of approximately $0.6 million expected to be paid by the end of 2017. A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the 2015 Efficiency Program by reportable segment is presented in the following table:



	2015 Efficiency Program cumulative charges incurred through
	September 30, 2017
Consumer	$	3.6
Professional	3.5
Unallocated Corporate Expenses	0.5
Total	$	7.6

^(c)Consists primarily of $0.8 million in charges related to the program that Elizabeth Arden commenced prior to the Elizabeth Arden Acquisition to further align their organizational structure and distribution arrangements for the purpose of improving its go-to-trade capabilities and execution and to streamline their organization (the "Elizabeth Arden 2016 Business Transformation Program").

At September 30, 2017 and December 31, 2016, all of the restructuring reserve balances were included within accrued expenses and other in the Company's Consolidated Balance Sheets.

DISCONTINUED OPERATIONS

9 Months Ended

Sep. 30, 2017

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

On December 30, 2013, the Company announced that it was implementing the December 2013 Program, which primarily included exiting its direct manufacturing, warehousing and sales business operations in mainland China within the Consumer segment.

The results of the China discontinued operations are included within Income (loss) from discontinued operations, net of taxes, and relate entirely to the Consumer segment. The summary comparative financial results of discontinued operations are as follows:



	Three Months Ended September 30,					Nine Months Ended September 30,
	2017		2016			2017		2016
Net sales	$	—	$	—		$	—	$	—
Income (loss) from discontinued operations, before taxes	0.7		(0.2		)	1.6		(2.3		)
Provision for income taxes	0.3		—			0.3		—
Income (loss) from discontinued operations, net of taxes	0.4		(0.2		)	1.3		(2.3		)

Assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consist of the following:



	September 30, 2017		December 31, 2016
Cash and cash equivalents	$	1.3	$	1.7
Trade receivables, net	0.2		0.2
Total current assets	1.5		1.9
Total assets	$	1.5	$	1.9

Accounts payable	$	0.5	$	0.5
Accrued expenses and other	3.4		3.3
Total current liabilities	3.9		3.8
Total liabilities	$	3.9	$	3.8

GOODWILL AND INTANGIBLE ASSETS, NET

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS, NET

Goodwill

The following table presents the changes in goodwill by segment during the nine months ended September 30, 2017:



	Consumer			Professional		Elizabeth Arden		Other			Total
Balance at January 1, 2017	$	227.5		$	240.3	$	221.7	$	—		$	689.5
Measurement Period Adjustments^(a)	—			—		12.3		—			12.3
Foreign currency translation adjustment	—			1.3		—		—			1.3
Balance at September 30, 2017	$	227.5		$	241.6	$	234.0	$	—		$	703.1

Cumulative goodwill impairment charges^(b)	$	(9.7	)	$	—	$	—	$	(16.7	)	$	(26.4	)

^(a) Refer to Note 2, "Business Combinations," for more information on the Measurement Period Adjustments related to the Elizabeth Arden Acquisition.

^(b) Cumulative goodwill impairment charges relate to impairments recognized in 2015 within the Consumer segment and in 2016 within the Other segment.

Intangible Assets, Net

The following tables present details of the Company's total intangible assets:



	September 30, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	270.4	$	(67.4	)	$	203.0	13
Customer relationships	250.3		(41.7		)	208.6		13
Patents and Internally-Developed IP	20.8		(7.9		)	12.9		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	573.8	$	(119.9	)	$	453.9

Indefinite-lived intangible assets:
Trade Names	$	147.0	$	—		$	147.0
Total indefinite-lived intangible assets	$	147.0	$	—		$	147.0

Total intangible assets	$	720.8	$	(119.9	)	$	600.9

	December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	177.9	$	(47.9	)	$	130.0	13
Customer relationships	247.6		(30.1		)	217.5		14
Patents and Internally-Developed IP	20.3		(6.1		)	14.2		8
Distribution rights	31.0		(0.5		)	30.5		18
Other	1.3		(0.2		)	1.1		3
Total finite-lived intangible assets	$	478.1	$	(84.8	)	$	393.3

Indefinite-lived intangible assets:
Trade Names	$	243.3	$	—		$	243.3
Total indefinite-lived intangible assets	$	243.3	$	—		$	243.3

Total intangible assets	$	721.4	$	(84.8	)	$	636.6

Amortization expense for finite-lived intangible assets was $10.4 million and $6.2 million for the three months ended September 30, 2017 and 2016, respectively. Amortization expense for finite-lived intangible assets was $32.6 million and $18.2 million for the nine months ended September 30, 2017 and 2016, respectively.

The following table reflects the estimated future amortization expense, a portion of which is subject to exchange rate fluctuations, for the Company's finite-lived intangible assets as of September 30, 2017:



	Estimated Amortization Expense
2017	$	7.4
2018	39.4
2019	36.7
2020	36.0
2021	34.9
Thereafter	299.5
Total	$	453.9

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

LONG-TERM DEBT

9 Months Ended

Sep. 30, 2017

Debt Disclosure [Abstract]

LONG-TERM DEBT

The Company's debt balances consist of the following:



	September 30, 2017			December 31, 2016
2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs ^(a)	$	1,738.8		$	1,747.8
2016 Revolving Credit Facility due 2021, net of debt issuance costs ^(b)	238.7			—
6.25% Senior Notes due 2024, net of debt issuance costs ^(c)	440.0			439.1
5.75% Senior Notes due 2021, net of debt issuance costs ^(d)	494.8			493.8
Spanish Government Loan due 2025 ^(e)	0.5			0.5
	2,912.8			2,681.2
Less current portion ^(*)	(256.8		)	(18.1		)
	$	2,656.0		$	2,663.1

^(*) At September 30, 2017, the Company classified $256.8 million as its current portion of long-term debt, comprised primarily of $238.7 million of net borrowings under the 2016 Revolving Credit Facility and $18.0 million of amortization payments on the 2016 Term Loan Facility scheduled to be paid over the next four calendar quarters. At December 31, 2016, the Company classified $18.1 million as its current portion of long-term debt, comprised primarily of $18.0 million of amortization payments on the 2016 Term Loan Facility.

^(a) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Term Loan that matures on the earlier of: (x) the seventh anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes due 2021 if, on that date (and solely for so long as), (i) any of Products Corporation's 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million. The aggregate principal amount outstanding under the 2016 Term Loan Facility at September 30, 2017 was $1,782.0 million.

^(b⁾ See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K for certain details regarding Products Corporation's 2016 Revolving Credit Facility, which matures on the earlier of: (x) the fifth anniversary of the Elizabeth Arden Acquisition Date; and (y) the 91st day prior to the maturity of Products Corporation’s 5.75% Senior Notes if, on that date (and solely for so long as), (i) any of Products Corporation’s 5.75% Senior Notes remain outstanding and (ii) Products Corporation’s available liquidity does not exceed the aggregate principal amount of the then outstanding 5.75% Senior Notes by at least $200.0 million. Total borrowings at face amount under the 2016 Revolving Credit Facility at September 30, 2017 were $243.9 million (excluding $10.0 million of outstanding undrawn letters of credit).

^(c) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K for certain details regarding Products Corporation's 6.25% Senior Notes that mature on August 1, 2024. The aggregate principal amount outstanding under the 6.25% Senior Notes at September 30, 2017 was $450 million.

^(d) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K for certain details regarding Products Corporation's 5.75% Senior Notes that mature on February 15, 2021. The aggregate principal amount outstanding under the 5.75% Senior Notes at September 30, 2017 was $500 million.

^(e) See Note 11, "Long-Term Debt," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K for certain details regarding the euro-denominated loan payable to the Spanish government that matures on June 30, 2025.

Covenants

Products Corporation was in compliance with all applicable covenants under the 2016 Senior Credit Facilities as of September 30, 2017. At September 30, 2017, the aggregate principal amounts outstanding under the 2016 Term Loan Facility and the 2016 Revolving Credit Facility were $1,782.0 million and $243.9 million, respectively. Availability under the $400.0 million 2016 Revolving Credit Facility at September 30, 2017, based upon the calculated borrowing base of $400.0 million, less $10.0 million of outstanding undrawn letters of credit, less $20.5 million of outstanding checks and less $243.9 million then drawn on the 2016 Revolving Credit Facility, was $125.6 million.

Products Corporation was in compliance with all applicable covenants under the indentures governing Products Corporation's 6.25% Senior Notes and 5.75% Senior Notes (together, the "Senior Notes Indentures") as of September 30, 2017.

FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Assets and liabilities are required to be categorized into three levels of fair value based upon the assumptions used to price the assets or liabilities. Level 1 provides the most reliable measure of fair value, whereas Level 3, if applicable, generally would require significant management judgment. The three levels for categorizing the fair value measurement of assets and liabilities are as follows:


•	Level 1: Fair valuing the asset or liability using observable inputs, such as quoted prices in active markets for identical assets or liabilities;


•	Level 2: Fair valuing the asset or liability using inputs other than quoted prices that are observable for the applicable asset or liability, either directly or indirectly, such as quoted prices for similar (as opposed to identical) assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active; and


•	Level 3: Fair valuing the asset or liability using unobservable inputs that reflect the Company’s own assumptions regarding the applicable asset or liability.

As of September 30, 2017, the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.5	$	—	$	0.5	$	—
Total assets at fair value	$	0.5	$	—	$	0.5	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	2.9	$	—	$	2.9	$	—
2013 Interest Rate Swap^(b)	1.9		—		1.9		—
Total liabilities at fair value	$	4.8	$	—	$	4.8	$	—

As of December 31, 2016, the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	2.3	$	—	$	2.3	$	—
Total assets at fair value	$	2.3	$	—	$	2.3	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.1	$	—	$	1.1	$	—
2013 Interest Rate Swap^(b)	4.7		—		4.7		—
Total liabilities at fair value	$	5.8	$	—	$	5.8	$	—

(a)The fair value of the Company’s foreign currency forward exchange contracts ("FX Contracts") was measured based on observable market transactions for similar transactions in actively quoted markets of spot and forward rates on the respective dates. See Note 10, “Financial Instruments."

(b)The fair value of Products Corporation's 2013 Interest Rate Swap (as hereinafter defined) was measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve on the respective dates. See Note 10, “Financial Instruments.”

As of September 30, 2017, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,615.4	$	—	$	2,615.4	$	2,912.8

As of December 31, 2016, the fair values and carrying values of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,770.9	$	—	$	2,770.9	$	2,681.2

The fair value of the Company's long-term debt, including the current portion of long-term debt, is based on quoted market prices for similar issues and maturities.

The carrying amounts of cash and cash equivalents, trade receivables, notes receivable, accounts payable and short-term borrowings approximate their respective fair values.

Derivative Instruments and Hedging Activities Disclosure [Abstract]

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

FINANCIAL INSTRUMENTS

9 Months Ended

Sep. 30, 2017

FINANCIAL INSTRUMENTS

Products Corporation maintains standby and trade letters of credit for various corporate purposes under which Products Corporation is obligated, of which $10.0 million and $10.4 million (including amounts available under credit agreements in effect at that time) were maintained at September 30, 2017 and December 31, 2016, respectively. Included in these amounts are approximately $6.8 million and $7.3 million at September 30, 2017 and December 31, 2016, respectively, in standby letters of credit that support Products Corporation’s self-insurance programs. The estimated liability under such programs is accrued by Products Corporation.

Derivative Financial Instruments

The Company uses derivative financial instruments, primarily: (i) FX Contracts, intended for the purpose of managing foreign currency exchange risk by reducing the effects of fluctuations in foreign currency exchange rates on the Company’s net cash flows; and (ii) interest rate hedging transactions, such as the 2013 Interest Rate Swap, intended for the purpose of managing interest rate risk associated with Products Corporation’s variable rate indebtedness.

Foreign Currency Forward Exchange Contracts

The FX Contracts are entered into primarily to hedge the anticipated net cash flows resulting from inventory purchases and intercompany payments denominated in currencies other than the local currencies of the Company’s foreign and domestic operations and generally have maturities of less than one year.

The U.S. Dollar notional amount of the FX Contracts outstanding at September 30, 2017 and December 31, 2016 was $162.5 million and $79.6 million, respectively.

Interest Rate Swap Transaction

In November 2013, Products Corporation executed a forward-starting floating-to-fixed interest rate swap transaction (the "2013 Interest Rate Swap") that, at its inception, was based on a notional amount of $400 million in respect of indebtedness under Products Corporation’s 2013 term loan, that was incurred in connection with completing the October 2013 acquisition of The Colomer Group (the "Old Acquisition Term Loan"). The 2013 Interest Rate Swap initially had a floor of 1.00% that in December 2016 was amended to 0.75%. In connection with entering into the 2016 Term Loan Facility, the 2013 Interest Swap was carried over to apply to a notional amount of $400 million in respect of indebtedness under such loan for the remaining balance of the term of such swap. The Company initially designated the 2013 Interest Rate Swap as a cash flow hedge of the variability of the forecasted three-month LIBOR interest rate payments initially related to the $400 million notional amount under the Old Acquisition Term Loan over the three-year term of the 2013 Interest Rate Swap (and subsequently to the $400 million notional amount under the 2016 Term Loan Facility for the remaining balance of the term of such swap). Under the terms of the 2013 Interest Rate Swap, commencing in May 2015, Products Corporation receives from the counterparty a floating interest rate based on the higher of the three-month U.S. Dollar LIBOR or the floor percentage in effect, while paying a fixed interest rate payment to the counterparty equal to 2.0709% (which, with respect to the 2016 Term Loan Facility, effectively fixes the interest rate on such notional amount at 5.5709% over the remaining balance of the three-year term of the 2013 Interest Rate Swap). At September 30, 2017, the fair value of the 2013 Interest Rate Swap was a liability of $1.9 million and the accumulated loss recorded in accumulated other comprehensive loss was $1.2 million, net of tax.

As a result of completely refinancing the Old Acquisition Term Loan with a portion of the proceeds from Product's Corporation's consummation of the 2016 Senior Credit Facilities and the 6.25% Senior Notes Offering in connection with consummating the Elizabeth Arden Acquisition, the critical terms of the 2013 Interest Rate Swap no longer matched the terms of the underlying debt under the 2016 Term Loan Facility. At the refinancing date, which was the same as the September 7, 2016 Elizabeth Arden Acquisition Date (the "De-designation Date"), the 2013 Interest Rate Swap was determined to no longer be highly effective and the Company discontinued hedge accounting for the 2013 Interest Rate Swap. Following the de-designation of the 2013 Interest Rate Swap, changes in fair value are accounted for as a component of other non-operating expenses. Accumulated deferred losses of $6.3 million, or $3.9 million net of tax, at the De-designation Date, that were previously recorded as a component of accumulated other comprehensive loss, will be amortized into earnings over the remaining term of the 2013 Interest Rate Swap. At September 30, 2017, $2.1 million, or $1.2 million net of tax, remains as a component of accumulated other comprehensive loss related to the 2013 Interest Rate Swap. See "Quantitative Information – Derivative Financial Instruments" below.

The Company expects that $1.2 million of the deferred net losses, net of taxes, related to the 2013 Interest Rate Swap will be amortized into earnings over the next 12 months.

Credit Risk

Exposure to credit risk in the event of nonperformance by any of the counterparties is limited to the gross fair value of the derivative instruments in asset positions, which totaled $0.5 million and $2.3 million as of September 30, 2017 and December 31, 2016, respectively. The Company attempts to minimize exposure to credit risk by generally entering into derivative contracts with counterparties that have investment-grade credit ratings and are major financial institutions. The Company also periodically monitors any changes in the credit ratings of its counterparties. Given the current credit standing of the Company's counterparties to its derivative instruments, the Company believes that the risk of loss under these derivative instruments arising from any non-performance by any of the counterparties is remote.

Quantitative Information – Derivative Financial Instruments

The fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows:



	Fair Values of Derivative Instruments
	Assets					Liabilities
	Balance Sheet	September 30, 2017		December 31, 2016		Balance Sheet	September 30, 2017		December 31, 2016
	Classification	Fair Value		Fair Value		Classification	Fair Value		Fair Value
Derivatives not designated as hedging instruments:
FX Contracts^(a)	Prepaid expenses and other	$	0.5	$	2.3	Accrued Expenses	$	2.9	$	1.1
2013 Interest Rate Swap^(b)	Prepaid expenses and other	—		—		Accrued expenses and other	1.9		3.7
	Other assets	—		—		Other long-term liabilities	—		1.0

^(a) The fair values of the FX Contracts at September 30, 2017 and December 31, 2016 were measured based on observable market transactions of spot and forward rates at September 30, 2017 and December 31, 2016, respectively.

^(b) The fair values of the 2013 Interest Rate Swap at September 30, 2017 and December 31, 2016 were measured based on the implied forward rates from the U.S. Dollar three-month LIBOR yield curve at September 30, 2017 and December 31, 2016, respectively.

The effects of the Company's derivative financial instruments on its Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented:



	Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income
	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Derivatives previously designated as hedging instruments:
2013 Interest Rate Swap, net of tax ^(a)	$	0.6	$	0.8	$	1.8	$	0.1

^(a) Net of tax benefit of $0.4 million and $0.5 million for the three months ended September 30, 2017 and 2016, respectively, and $1.1 million and $0.1 million for the nine months ended September 30, 2017 and 2016, respectively.



	Statement of Operations Classification	Amount of Gain (Loss) Recognized in Net (Loss) Income
		Three Months Ended September 30,						Nine Months Ended September 30,
		2017			2016			2017			2016
Derivatives designated as hedging instruments:
2013 Interest Rate Swap	Interest Expense	$	(0.9	)	$	(1.0	)	$	(2.9	)	$	(3.2	)
Derivatives not designated as hedging instruments:
FX Contracts	Foreign currency gain (loss), net	$	(2.4	)	$	(0.3	)	$	(4.0	)	$	(0.8	)
2013 Interest Rate Swap	Miscellaneous, net	—			—			(0.1		)	—

PENSION AND POST-RETIREMENT BENEFITS

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

PENSION AND POST-RETIREMENT BENEFITS

The components of net periodic benefit costs (income) for the Company’s pension and the other post-retirement benefit plans for the third quarter of 2017 and 2016 were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	0.6		$	0.1		$	—	$	—
Interest cost	4.9			5.2			0.1		0.1
Expected return on plan assets	(7.1		)	(7.7		)	—		—
Amortization of actuarial loss	2.3			2.2			—		—
Total net periodic benefit costs (income)	$	0.7		$	(0.2	)	$	0.1	$	0.1

In the three months ended September 30, 2017, the Company recognized net periodic benefit cost of $0.8 million, compared to net periodic benefit income of $0.1 million in the three months ended September 30, 2016. The increase in costs was primarily due to lower expected return on plan assets and higher service costs during the three months ended September 30, 2017.

The components of net periodic benefit costs (income) for the Company's pension and other post-retirement benefit plans for the first nine months of 2017 and 2016 were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	1.9		$	0.4		$	—	$	—
Interest cost	14.7			15.5			0.3		0.3
Expected return on plan assets	(21.4		)	(23.3		)	—		—
Amortization of actuarial loss	7.1			6.6			0.2		0.1
Curtailment gain	(0.8		)	—			—		—
Total net periodic benefit costs (income)	1.5			(0.8		)	0.5		0.4
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	1.4		$	(0.9	)	$	0.5	$	0.4

In the nine months ended September 30, 2017, the Company recognized net periodic benefit cost of $1.9 million, compared to net periodic benefit income of $0.5 million in the nine months ended September 30, 2016. The increase in costs was primarily due to lower expected return on plan assets and higher service cost during the nine months ended September 30, 2017, partially offset by a curtailment gain resulting from a certain foreign non-qualified benefit plan.

Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Net periodic benefit costs (income):
Cost of sales	$	(2.5	)	$	(0.6	)	$	(0.8	)	$	(1.9	)
Selling, general and administrative expense	3.3			0.5			2.7			1.4
Total net periodic benefit costs (income)	$	0.8		$	(0.1	)	$	1.9		$	(0.5	)

The Company expects that it will have net periodic benefit cost of approximately $3.0 million for its pension and other post-retirement benefit plans for all of 2017, compared with net periodic benefit income of $0.6 million in 2016.

During the third quarter of 2017, $1.7 million and $0.2 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During the first nine months of 2017, $5.2 million and $0.6 million were contributed to the Company’s pension plans and other post-retirement benefit plans, respectively. During 2017, the Company expects to contribute approximately $10.0 million in the aggregate to its pension and other post-retirement benefit plans.

Relevant aspects of the qualified defined benefit pension plans, non-qualified pension plans and other post-retirement benefit plans sponsored by Products Corporation are disclosed in Note 14, "Pension and Post-Retirement Benefits," to the Consolidated Financial Statements in Revlon's 2016 Form 10-K.

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company's provision for income taxes represents federal, foreign, state and local income taxes. The Company's effective tax rate differs from the applicable federal statutory rate due to the effect of state and local income taxes, tax rates and income in foreign jurisdictions, foreign earnings taxable in the U.S., non-deductible expenses and other items. The Company’s tax provision changes quarterly based on various factors including, but not limited to, the geographical mix of earnings, enacted tax legislation, foreign, state and local income taxes, tax audit settlements and the interaction of various global tax strategies. For the third quarter of 2017 and 2016, the Company recorded a benefit from income taxes of $10.8 million and $0.4 million, respectively. The $10.4 million increase in the benefit from income taxes was primarily due to the level and mix of earnings between jurisdictions. The Company recorded a benefit from income taxes of $37.8 million for the first nine months of 2017 and a provision for income taxes of $16.0 million for first nine months of 2016, respectively. The $53.8 million decrease in the provision for income taxes was primarily due to the pre-tax loss from continuing operations in the first nine months of 2017. The Company's effective tax rate for the three months ended September 30, 2017 was lower than the federal statutory rate of 35% as a result of the level and mix of earnings between jurisdictions, foreign dividends and earnings taxable in the U.S., partially offset by the effect of certain favorable discrete items. The Company's effective tax rate for the nine months ended September 30, 2017 was lower than the federal statutory rate of 35% as a result of the level and mix of earnings between jurisdictions, foreign dividends and earnings taxable in the U.S., and state and local taxes, partially offset by the effect of certain favorable discrete items.

ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of accumulated other comprehensive loss as of September 30, 2017 were as follows:



	Foreign Currency Translation			Actuarial (Loss) Gain on Post-retirement Benefits			Deferred Gain (Loss) - Hedging			Other			Accumulated Other Comprehensive Loss
Balance at January 1, 2017	$	(24.0	)	$	(224.4	)	$	(3.0	)	$	(0.3	)	$	(251.7	)
Currency translation adjustment, net of tax of $1.5 million	5.3			—			—			—			5.3
Amortization of pension related costs, net of tax of $1.3 million^(a)	—			6.1			—			—			6.1
Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax benefit of $1.1 million^(b)	—			—			1.8			—			1.8
Curtailment gain, net of tax of $0.3 million^(c)	—			2.6			—			—			2.6
Other comprehensive income	$	5.3		$	8.7		$	1.8		$	—		$	15.8
Balance at September 30, 2017	$	(18.7	)	$	(215.7	)	$	(1.2	)	$	(0.3	)	$	(235.9	)


^(a)	Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11, “Pension and Post-retirement Benefits,” for further discussion of the Company’s pension and other post-retirement plans.


^(b)	See Note 10, "Financial Instruments," for further discussion of the 2013 Interest Rate Swap.


^(c)	As a result of the Elizabeth Arden Acquisition, the Company recognized $2.6 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden.

As shown above, other comprehensive income includes changes in the fair value of the 2013 Interest Rate Swap prior to de-designation. Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2017:



	2013 Interest Rate Swap
Beginning accumulated losses at June 30, 2017	$	(1.8	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.6
Ending accumulated losses at September 30, 2017	$	(1.2	)



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2016	$	(3.0	)
Reclassifications into earnings (net of $1.1 million tax benefit)^(a)	1.8
Ending accumulated losses at September 30, 2017	$	(1.2	)


^(a)	Reclassified to interest expense.

Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2016:



	2013 Interest Rate Swap
Beginning accumulated losses at June 30, 2016	$	(4.5	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.7
Change in fair value (net of $0.1 million tax benefit)	0.1
Ending accumulated losses at September 30, 2016	$	(3.7	)



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2015	$	(3.8	)
Reclassifications into earnings (net of $1.2 million tax expense)^(a)	2.0
Change in fair value (net of $1.1 million tax benefit)	(1.9		)
Ending accumulated losses at September 30, 2016	$	(3.7	)


^(a)	Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORMATION

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

SEGMENT DATA AND RELATED INFORMATION

Operating segments include components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker (the Company's “Chief Executive Officer”) in deciding how to allocate resources and in assessing the Company's performance. As a result of the similarities in the procurement, manufacturing and distribution processes for the Company’s products, much of the information provided in the Unaudited Consolidated Financial Statements, and provided in the segment table below, is similar to, or the same as, that reviewed on a regular basis by the Company's Chief Executive Officer. As of September 30, 2017, and since the Elizabeth Arden Acquisition Date, the Elizabeth Arden organization has continued to operate and be evaluated on a stand-alone basis.

At September 30, 2017, the Company’s operations are organized into the following reportable segments:

•

Consumer - The Company’s Consumer segment is comprised of products that are marketed, distributed and sold in large volume retailers, chain drug and food stores, chemist shops, hypermarkets, general merchandise stores, the Internet/e-commerce, television shopping, department stores, one-stop shopping beauty retailers, specialty cosmetic stores and perfumeries in the U.S. and internationally under brands such as Revlon, Almay, SinfulColors and Pure Ice in cosmetics; Revlon ColorSilk in women’s hair color; Revlon in beauty tools; and Mitchum in anti-perspirant deodorants. The Consumer segment also includes a skin care line under the Natural Honey brand and hair color line under the Llongueras brand (licensed from a third party) that are sold in large volume retailers and other retailers, primarily in Spain, as well as Cutex nail care products.

•

Elizabeth Arden - The Elizabeth Arden segment markets, distributes and sells fragrances, skin care and color cosmetics to prestige retailers, specialty stores, the mass retail channel, distributors, perfumeries, department stores, boutiques, travel retailers and other retailers in the U.S. and internationally, as well as direct sales to consumers via its Elizabeth Arden Red Door branded retail stores, Elizabeth Arden.com e-commerce business and Elizabeth Arden Red Door spa beauty salons and spas under brands such as Skin Illuminating, SUPERSTART, Prevage, Eight Hour Cream, Elizabeth Arden Ceramide and Visible Difference in the Elizabeth Arden skin care brands; Elizabeth Arden Red Door, Elizabeth Arden 5th Avenue, Elizabeth Arden Green Tea and UNTOLD in Elizabeth Arden fragrances; Juicy Couture, John Varvatos and Wildfox Couture in designer fragrances; and Curve, Elizabeth Taylor, Britney Spears, Christina Aguilera, Halston, Ed Hardy, Geoffrey Beene, Alfred Sung, Giorgio Beverly Hills, Lucky Brand, PS Fine Cologne for Men, White Shoulders and Jennifer Aniston in heritage fragrances.

•

Professional - The Company’s Professional segment markets, distributes and sells professional products primarily to hair and nail salons and professional salon distributors in the U.S. and internationally under brands such as Revlon Professional in hair color, hair care and hair treatments; CND in nail polishes and nail enhancements, including CND Shellac and CND Vinylux nail polishes; and American Crew in men’s grooming products. The Professional segment also includes a multi-cultural hair care line consisting of Creme of Nature hair care products, which are sold in both professional salons and in large volume retailers and other retailers, primarily in the U.S.


•	Other - The Other segment includes the operating results related to the development, marketing and distribution of certain licensed fragrances and other beauty products. The results included within the Other segment are not material to the Company’s consolidated results of operations.

The Company's management evaluates segment profit, which is defined as income from continuing operations before interest, taxes, depreciation, amortization, stock-based compensation expense, gains/losses on foreign currency fluctuations, gains/losses on the early extinguishment of debt and miscellaneous expenses, for each of the Company's reportable segments. Segment profit also excludes unallocated corporate expenses and the impact of certain items that are not directly attributable to the reportable segments' underlying operating performance, which includes the impacts of: (i) restructuring and related charges; (ii) acquisition and integration costs; (iii) deferred compensation costs; (iv) costs of sales resulting from a fair value adjustment to inventory acquired in the Elizabeth Arden Acquisition; and (v) charges related to the Elizabeth Arden 2016 Business Transformation Program. Such items are shown below in the table reconciling segment profit to consolidated income from continuing operations before income taxes. Unallocated corporate expenses primarily include general and administrative expenses related to the corporate organization. These expenses are recorded in unallocated corporate expenses, as these items are centrally directed and controlled and are not included in internal measures of segment operating performance. The Company does not have any material inter-segment sales.

The accounting policies for each of the reportable segments are the same as those described in Note 1, “Description of Business and Summary of Significant Accounting Policies.” The Company's assets and liabilities are managed centrally and are reported internally in the same manner as the Unaudited Consolidated Financial Statements; thus, no additional information regarding assets and liabilities of the Company’s reportable segments is produced for the Company's Chief Executive Officer or included in these Unaudited Consolidated Financial Statements.

The following table is a comparative summary of the Company’s net sales and segment profit by reportable segment for each of the three and nine months ended September 30, 2017 and 2016.



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Segment Net Sales:
Consumer	$	306.7		$	342.8		$	932.8		$	1,022.3
Elizabeth Arden	248.1			135.2			639.3			135.2
Professional	107.0			118.8			320.4			357.2
Other	4.7			8.0			14.6			18.6
Total	$	666.5		$	604.8		$	1,907.1		$	1,533.3

Segment Profit:
Consumer	$	33.0		$	81.0		$	134.5		$	220.4
Elizabeth Arden	31.6			32.5			65.5			32.5
Professional	18.9			23.7			44.5			73.4
Other	(1.0		)	(0.1		)	(2.5		)	(0.9		)
Total	$	82.5		$	137.1		$	242.0		$	325.4

Reconciliation:
Segment Profit	$	82.5		$	137.1		$	242.0		$	325.4
Less:
Unallocated corporate expenses	28.9			24.2			95.2			59.1
Depreciation and amortization	37.9			28.8			111.7			81.0
Non-cash stock compensation expense	1.5			1.5			5.9			4.8
Non-Operating items:
Restructuring and related charges	6.6			0.5			12.3			2.3
Acquisition and integration costs	12.7			33.5			40.2			39.5
Elizabeth Arden 2016 Business Transformation Program	0.1			1.7			0.8			1.7
Elizabeth Arden inventory purchase accounting adjustment, cost of sales	—			4.2			17.2			4.2
Cutex International inventory purchase accounting adjustment, cost of sales	—			0.2			—			0.3
Deferred compensation	0.3			0.8			2.0			2.6
Operating (loss) income	(5.5		)	41.7			(43.3		)	129.9
Less:
Interest Expense	38.6			27.4			110.3			69.3
Amortization of debt issuance costs	2.3			1.7			6.8			4.6
Loss on early extinguishment of debt	—			16.9			—			16.9
Foreign currency (gains) losses, net	(3.1		)	1.2			(16.8		)	6.3
Miscellaneous, net	0.3			(0.6		)	1.8			(0.1		)
(Loss) income from continuing operations before income taxes	$	(43.6	)	$	(4.9	)	$	(145.4	)	$	32.9

As of September 30, 2017, after giving effect to the Elizabeth Arden Acquisition, the Company had operations established in 27 countries outside of the U.S. and its products are sold throughout the world. Generally, net sales by geographic area are presented by attributing revenues from external customers on the basis of where the products are sold.



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Geographic area:
Net sales:
United States	$	311.7	47%	$	326.1	54%	$	916.2	48%	$	836.8	55%
International	354.8		53%	278.7		46%	990.9		52%	696.5		45%
	$	666.5		$	604.8		$	1,907.1		$	1,533.3



	September 30, 2017			December 31, 2016
Long-lived assets, net:
United States	$	1,478.2	84%	$	1,494.3	85%
International	283.9		16%	255.4		15%
	$	1,762.1		$	1,749.7



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Classes of similar products:
Net sales:
Color cosmetics	$	221.3	33%	$	245.5	41%	$	681.6	36%	$	731.7	48%
Fragrance	197.6		30%	127.8		21%	487.7		26%	154.9		10%
Hair care	126.0		19%	135.3		22%	383.7		20%	402.1		26%
Beauty care	69.3		10%	94.1		16%	198.0		10%	236.9		15%
Skin care	52.3		8%	2.1		—%	156.1		8%	7.7		1%
	$	666.5		$	604.8		$	1,907.1		$	1,533.3

BASIC AND DILUTED EARNINGS PER COMMON SHARE

9 Months Ended

Sep. 30, 2017

Earnings Per Share, Basic and Diluted [Abstract]

BASIC AND DILUTED EARNINGS PER COMMON SHARE

Shares used in basic (loss) earnings per share are computed using the weighted average number of common shares outstanding during each period. Shares used in diluted (loss) earnings per share include the dilutive effect of unvested restricted stock under the Company’s Stock Plan using the treasury stock method. For the three and nine months ended September 30, 2017, diluted loss per share equals basic loss per share as the assumed vesting of restricted stock would have an anti-dilutive effect. At September 30, 2017 and 2016, there were no outstanding stock options under the Company's Stock Plan.

Following are the components of basic and diluted (loss) earnings per common share for the three and nine months ended September 30, 2017 and 2016:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Numerator:
(Loss) income from continuing operations, net of taxes	$	(32.8	)	$	(4.5	)	$	(107.6	)	$	16.9
Income (loss) from discontinued operations, net of taxes	0.4			(0.2		)	1.3			(2.3		)
Net (loss) income	$	(32.4	)	$	(4.7	)	$	(106.3	)	$	14.6
Denominator:
Weighted average common shares outstanding – Basic	52,615,412			52,498,246			52,584,954			52,498,840
Effect of dilutive restricted stock	—			—			—			118,900
Weighted average common shares outstanding – Diluted	52,615,412			52,498,246			52,584,954			52,617,740
Basic (loss) earnings per common share:
Continuing operations	$	(0.62	)	$	(0.09	)	$	(2.04	)	$	0.32
Discontinued operations	0.01			—			0.02			(0.04		)
Net (loss) income	$	(0.61	)	$	(0.09	)	$	(2.02	)	$	0.28
Diluted (loss) earnings per common share:
Continuing operations	$	(0.62	)	$	(0.09	)	$	(2.04	)	$	0.32
Discontinued operations	0.01			—			0.02			(0.04		)
Net (loss) income	$	(0.61	)	$	(0.09	)	$	(2.02	)	$	0.28

Unvested restricted stock awards under the Stock Plan ^(a)	19,506			—			19,486			—

^(a)These are outstanding common stock equivalents that were not included in the computation of diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The Company is involved in various routine legal proceedings incidental to the ordinary course of its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows. As previously disclosed, following the announcement of the execution of the Elizabeth Arden Merger Agreement, several putative shareholder class action lawsuits and a derivative lawsuit were filed challenging the Merger. In addition to the complaints filed on behalf of plaintiffs Parker, Christiansen, Ross and Stein on July 25, 2016, a lawsuit (Hutson v. Elizabeth Arden, Inc., et al., Case No. CACE-16-013566) (referred to as the “Hutson complaint”) was filed in the Seventeenth Judicial Circuit in and for Broward County, Florida (the “Court”) against Elizabeth Arden, the members of the board of directors of Elizabeth Arden, Revlon, Products Corporation and Acquisition Sub. In general, the Hutson complaint alleges that: (i) the members of Elizabeth Arden’s board of directors breached their fiduciary duties to Elizabeth Arden’s shareholders with respect to the Merger, by, among other things, approving the Merger pursuant to an unfair process and at an inadequate and unfair price; and (ii) Revlon, Products Corporation and Acquisition Sub aided and abetted the breaches of fiduciary duty by the members of Elizabeth Arden’s board. The plaintiff seeks relief similar to that sought in the Parker case. By Order dated August 4, 2016, all five cases were consolidated by the Court into a Consolidated Amended Class Action. Thereafter, on August 11, 2016 a Consolidated Amended Class Action Complaint was filed, seeking to enjoin defendants from consummating the Merger and/or from soliciting shareholder votes. To the extent that the Merger was consummated, the Consolidated Amended Class Action Complaint seeks to rescind the Merger or recover rescissory or other compensatory damages, along with costs and fees. The grounds for relief set forth in the Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints, as previously disclosed. Class counsel advised that post consummation of the Merger they were going to file a Second Consolidated Amended Class Action Complaint. The Second Consolidated Amended Class Action Complaint (which superseded the Consolidated Amended Class Action Complaint) was ultimately filed on or about January 26, 2017. Like the Consolidated Amended Class Action complaint, the grounds for relief set forth in the Second Consolidated Amended Class Action Complaint in large part track those grounds as asserted in the five individual complaints. The Company believes the allegations contained in the Second Consolidated Amended Class Action Complaint are without merit and intends to vigorously defend against them. Additional lawsuits arising out of or relating to the Elizabeth Arden Merger Agreement or the Merger may be filed in the future. The defendants' motions to dismiss the Second Consolidated Amended Class Action Complaint were filed on March 28, 2017. Plaintiffs' response was filed on June 6, 2017 and defendants' replies were filed on July 13, 2017. A hearing on the defendants' motion to dismiss was held on September 19, 2017 and the parties await the Court's decision. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows. However, in light of the uncertainties involved in legal proceedings generally, the ultimate outcome of a particular matter could be material to the Company’s operating results for a particular period depending on, among other things, the size of the loss or the nature of the liability imposed and the level of the Company’s income for that particular period.

RELATED PARTY TRANSACTIONS	9 Months Ended
RELATED PARTY TRANSACTIONS	Sep. 30, 2017
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Reimbursement Agreements Pursuant to the previously disclosed reimbursement agreements (the "Reimbursement Agreements") between Revlon, Products Corporation and MacAndrews & Forbes Inc. (a wholly-owned subsidiary of MacAndrews & Forbes): (i) MacAndrews & Forbes is obligated to provide (directly or through its affiliates) certain professional and administrative services, including, without limitation, employees, to the Company, and to purchase services from third-party providers, such as insurance, legal, accounting and air transportation services, on behalf of the Company, to the extent requested by Products Corporation; and (ii) Products Corporation is obligated to provide certain professional and administrative services, including, without limitation, employees, to MacAndrews & Forbes and to purchase services from third-party providers, such as insurance, legal and accounting services, on behalf of MacAndrews & Forbes, to the extent requested by MacAndrews & Forbes, provided that in each case the performance of such services does not cause an unreasonable burden to MacAndrews & Forbes or Products Corporation, as the case may be. The Company reimburses MacAndrews & Forbes for the allocable costs of the services that MacAndrews & Forbes purchases for or provides to the Company and for the reasonable out-of-pocket expenses that MacAndrews & Forbes incurs in connection with the provision of such services. MacAndrews & Forbes reimburses Products Corporation for the allocable costs of the services that Products Corporation purchases for or provides to MacAndrews & Forbes and for the reasonable out-of-pocket expenses incurred by Products Corporation in connection with the purchase or provision of such services. Each of the Company, on the one hand, and MacAndrews & Forbes, on the other, has agreed to indemnify the other party for losses arising out of the services provided by it under the Reimbursement Agreements, other than losses resulting from its willful misconduct or gross negligence. The Reimbursement Agreements may be terminated by either party on 90 days' notice. The Company does not intend to request services under the Reimbursement Agreements unless their costs would be at least as favorable to the Company as could be obtained from unaffiliated third parties. The Company participates in MacAndrews & Forbes' directors and officers liability insurance program (the “D&O Insurance Program”), as well as its other insurance coverages, such as property damage, business interruption, liability and other coverages, which cover the Company, as well as MacAndrews & Forbes and its subsidiaries. The limits of coverage for certain of the policies are available on an aggregate basis for losses to any or all of the participating companies and their respective directors and officers. The Company reimburses MacAndrews & Forbes from time-to-time for their allocable portion of the premiums for such coverage or the Company pays the insurers directly, which premiums the Company believes are more favorable than the premiums that the Company would pay were it to secure stand-alone coverage. Any amounts paid by the Company directly to MacAndrews & Forbes in respect of premiums are included in the amounts paid under the Reimbursement Agreements. The net activity related to services purchased under the Reimbursement Agreements during the nine months ended September 30, 2017 and 2016 was $3.6 million and $1.3 million, respectively, which primarily included partial payments made by the Company to MacAndrews & Forbes during the first quarter of 2017 and 2016 for premiums related to the Company's allocable portion of the 5-year renewal of the D&O Insurance Program for the period from January 31, 2012 through January 31, 2017 (which insurance coverage was renewed in January 2017 through January 2020). As of September 30, 2017 and December 31, 2016, a receivable balance of $0.5 million and a payable balance of $0.2 million, respectively, from MacAndrews & Forbes was included in the Company's Consolidated Balance Sheet for transactions subject to the Reimbursement Agreements. Other During the nine months ended September 30, 2017 and 2016, the Company engaged several companies in which MacAndrews & Forbes had a controlling interest to provide the Company with various ordinary course business services. These services included processing approximately $24.4 million and $35.1 million of coupon redemptions for the Company's retail customers for the nine months ended September 30, 2017 and 2016, respectively, for which the Company paid fees of approximately $0.2 million and $0.3 million for the nine months ended September 30, 2017 and 2016, respectively, and other similar advertising, coupon redemption and raw material supply services, for which the Company paid fees aggregating to approximately $0.3 million for each of the nine months ended September 30, 2017 and 2016. The Company believes that its engagement of each of these affiliates was on arm's length terms, taking into account each firm's expertise in its respective field, and that the fees paid were at least as favorable as those available from unaffiliated parties.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recently Adopted and Recently Issued Accounting Pronouncements	Recently Adopted Accounting Pronouncements In March 2016, the FASB issued Accounting Standard Update ("ASU") No. 2016-09, “Improvements to Employee Share-Based Payment Accounting,” which simplifies certain aspects of accounting for share-based payment transactions, including transactions in which an employee uses shares to satisfy the employer’s minimum statutory income tax withholding obligation, forfeitures and income taxes when awards vest or are settled. The Company adopted ASU No. 2016-09 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. The adoption of ASU No. 2016-09 resulted in tax withholdings related to net share settlements of restricted stock units and awards in the amount of $2.6 million, previously reported in the Unaudited Consolidated Statement of Cash Flows for the first nine months of 2016 as a component of cash flows from operating activities, to be reclassified as a component of cash flows from financing activities. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," which simplifies the subsequent measurement of inventories by requiring inventory to be measured at the lower of cost or net realizable value, rather than at the lower of cost or market. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The Company adopted ASU No. 2015-11 beginning on January 1, 2017 and the adoption of this new guidance did not have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. Recently Issued Accounting Pronouncements In March 2017, the FASB issued ASU No. 2017-07, “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost,” which changes the way that employers present net periodic pension cost ("NPPC") and net periodic postretirement benefit cost ("NPPBC") within the income statement. The amendment requires an employer to present the service cost component of NPPC and NPPBC in the same income statement line item(s) as other employee compensation costs arising from services rendered during the period. The other components of NPPC and NPPBC would be presented separately from this line item and below any subtotal of operating income; companies will need to disclose the line items used to present these other components of NPPC and NPPBC, if not separately presented in the statement of operations. In addition, only the service cost component would be eligible for capitalization in assets. This guidance is effective retrospectively for annual and quarterly periods beginning after December 15, 2017, with early adoption permitted. The Company expects to adopt ASU No. 2017-07 beginning as of January 1, 2018, and does not expect this new guidance will have a material impact on the Company’s results of operations, financial condition and/or financial statement disclosures. In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” ASU No. 2014-09 will replace most existing revenue recognition guidance in U.S. GAAP when it becomes effective. The underlying principle of ASU No. 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration for which the entity expects to be entitled in exchange for those goods or services. Entities may adopt ASU No. 2014-09 either retrospectively for all periods presented in the financial statements (i.e., the full retrospective method) or as a cumulative-effect adjustment as of the date of adoption (i.e., the modified retrospective method), without applying it to comparative years’ financial statements. In August 2015, the FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers: Deferral of the Effective Date,” which allows for a deferral of the adoption date for ASU No. 2014-09 until January 1, 2018, while permitting early adoption no earlier than January 1, 2017. The Company plans to adopt ASU No. 2014-09 on January 1, 2018 and anticipates adopting this standard using the modified retrospective method. The Company is currently in the process of evaluating its revenue streams under the requirements of ASU No. 2014-09 and based on the progress of this examination to date, the Company anticipates that its adoption of ASU No. 2014-09 will not result in any material adjustment to its results of operations and financial condition. The Company is also analyzing ASU No. 2014-09's expanded disclosure requirements, and whether the adoption of ASU No. 2014-09 will require any changes to its accounting policies, processes, systems and/or internal controls.

BUSINESS COMBINATIONS (Tables) - Elizabeth Arden

9 Months Ended

Sep. 30, 2017

Business Acquisition [Line Items]

Allocation of Consideration

The table below summarizes the allocation of the total consideration of $1,034.3 million paid on the Elizabeth Arden Acquisition Date.



	Estimated Fair Value as Previously Reported^(a)			Measurement Period Adjustments			Fair Value as Adjusted
Cash	$	41.1		$	—		$	41.1
Accounts Receivable	132.6			—			132.6
Inventories	323.3			—			323.3
Prepaid expenses and other current assets	30.7			—			30.7
Property and equipment	91.2			—			91.2
Deferred taxes, net ^(b)	68.7			10.0			78.7
Intangible assets^(c)	336.8			(15.4		)	321.4
Goodwill	221.7			12.3			234.0
Other assets	16.6			—			16.6
Total assets acquired	$	1,262.7		$	6.9		$	1,269.6
Accounts payable	(116.0		)	—			(116.0		)
Accrued expenses ^(d)	(109.3		)	1.7			(107.6		)
Other long-term liabilities^(e)	(3.1		)	(8.6		)	(11.7		)
Total liabilities assumed	$	(228.4	)	$	(6.9	)	$	(235.3	)
Total consideration transferred	$	1,034.3		$	—		$	1,034.3

^(a) As previously reported in Revlon's 2016 Form 10-K.

^(d) The Measurement Period Adjustments to accrued expenses during the nine months ended September 30, 2017 related to changes in estimated payments for acquisition-related costs.

Acquired Intangible Assets

The intangible assets acquired in the Elizabeth Arden Acquisition based on the estimate of the fair values of the identifiable intangible assets are as follows:



	As Previously Reported^(a)							Adjusted
	Estimated Fair Values		Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years)	Measurement Period Adjustments^(b)				Fair Values		Remaining Useful Life at the Elizabeth Arden Acquisition Date (in years)
Trademarks, indefinite-lived	$	142.0	Indefinite	$	(103.0	)		$	39.0	Indefinite
Trademarks, finite-lived	15.0		15	87.6				102.6		5 - 20
Technology	2.5		10	—				2.5		10
Customer relationships	123.0		16	—				123.0		16
License agreements	22.0		19	—				22.0		19
Distribution rights	31.0		18	—				31.0		18
Favorable lease commitments	1.3		3	—				1.3		3
Total acquired intangible assets	$	336.8		$	(15.4	)	^(b)	$	321.4

^(a) As previously reported in Revlon's 2016 Form 10-K.

^(b) The Measurement Period Adjustments to the Elizabeth Arden acquired trade names resulted in a $15.4 million increase to goodwill, which was recorded in the fiscal quarter ended March 31, 2017.

Pro Forma Results



	Unaudited Pro Forma Results
	Three Months Ended September 30,			Nine Months Ended September 30,
	2016			2016
Net sales	$	745.1		$	2,058.2
Income (loss) from continuing operations, before income taxes	(1.9		)	(28.8		)

Pro Forma Adjustments to Interest Expense

a pro forma increase in interest expense and amortization of debt issuance costs related to financing the Elizabeth Arden Acquisition and related debt restructuring transactions as summarized in the following table:



	Three Months Ended			Nine Months Ended
($ in millions)	September 30, 2016			September 30, 2016
Interest Expense
Pro forma interest on 2016 Senior Credit Facilities and 6.25% Senior Notes	$	29.1		$	86.7
Reversal of Elizabeth Arden’s historical interest expense	(5.6		)	(19.5		)
Company historical interest expense, as reflected in the historical consolidated financial statements	(20.3		)	(45.2		)
Total adjustment for pro forma interest expense	$	3.2		$	22.0
Debt issuance costs
Pro forma amortization of debt issuance costs	$	2.0		$	6.1
Company historical amortization of debt issuance costs, as reflected in the historical consolidated financial statements	(1.1		)	(3.3		)
Reversal of Elizabeth Arden’s historical amortization of debt issuance costs	(0.4		)	(1.3		)
Total adjustment for pro forma amortization of debt issuance costs	$	0.5		$	1.5

RESTRUCTURING CHARGES (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Charges

A summary of the restructuring and related charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program is presented in the following table:



	Restructuring Charges and Other, Net
	Employee Severance and Other Personnel Benefits		Lease Termination and Other Costs^(a)		Total Restructuring Charges		Inventory Adjustments^(b)		Other Related Charges^(c)		Total Restructuring and Related Charges
Charges incurred through December 31, 2016	$	31.5	$	0.2	$	31.7	$	0.5	$	2.3	$	34.5
Charges incurred during the nine months ended September 30, 2017	10.1		4.0		14.1		0.5		1.0		15.6
Cumulative charges incurred through September 30, 2017	$	41.6	$	4.2	$	45.8	$	1.0	$	3.3	$	50.1

^(a) Includes primarily lease termination costs of approximately $3.9 million recorded in the third quarter of 2017 related to certain Elizabeth Arden office space.

^(b)Inventory adjustments are recorded within cost of sales in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

^(c) Other related charges are recorded within SG&A in the Company’s Consolidated Statement of Operations and Comprehensive (Loss) Income.

A summary of the restructuring charges incurred through September 30, 2017 in connection with the EA Integration Restructuring Program by reportable segment is presented in the following table:



	Charges incurred during the nine months ended		Cumulative charges incurred through
	September 30, 2017		September 30, 2017
Elizabeth Arden	$	7.3	$	13.8
Consumer	2.9		7.1
Professional	0.3		5.9
Unallocated Corporate Expenses	3.6		19.0
Total	$	14.1	$	45.8

Schedule of Liability Balance and Activity of Restructuring Programs

The liability balance and related activity for each of the Company's restructuring programs are presented in the following table:



								Utilized, Net
	Liability Balance at January 1, 2017		Expense (Income), Net			Foreign Currency Translation		Cash			Non-cash		Liability Balance at September 30, 2017

EA Integration Restructuring Program:^(a)
Employee severance and other personnel benefits	$	31.5	$	10.1		$	—	$	(27.5	)	$	—	$	14.1
Other	3.0		5.5			—		(3.0		)	—		5.5
2015 Efficiency Program:^(b)
Employee severance and other personnel benefits	4.5		(3.2		)	—		(0.9		)	—		0.4
Other	0.2		—			—		—			—		0.2
Other immaterial actions:^(c)
Employee severance and other personnel benefits	2.6		0.7			—		(0.8		)	—		2.5
Other	1.0		0.5			0.1		(0.1		)	—		1.5
Total restructuring reserve	$	42.8	$	13.6		$	0.1	$	(32.3	)	$	—	$	24.2



	2015 Efficiency Program cumulative charges incurred through
	September 30, 2017
Consumer	$	3.6
Professional	3.5
Unallocated Corporate Expenses	0.5
Total	$	7.6

DISCONTINUED OPERATIONS (Tables)

9 Months Ended

Sep. 30, 2017

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations



	Three Months Ended September 30,					Nine Months Ended September 30,
	2017		2016			2017		2016
Net sales	$	—	$	—		$	—	$	—
Income (loss) from discontinued operations, before taxes	0.7		(0.2		)	1.6		(2.3		)
Provision for income taxes	0.3		—			0.3		—
Income (loss) from discontinued operations, net of taxes	0.4		(0.2		)	1.3		(2.3		)

Assets and liabilities of the China discontinued operations included in the Consolidated Balance Sheets consist of the following:



	September 30, 2017		December 31, 2016
Cash and cash equivalents	$	1.3	$	1.7
Trade receivables, net	0.2		0.2
Total current assets	1.5		1.9
Total assets	$	1.5	$	1.9

Accounts payable	$	0.5	$	0.5
Accrued expenses and other	3.4		3.3
Total current liabilities	3.9		3.8
Total liabilities	$	3.9	$	3.8

Components of Inventories

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

+ Details

INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2017

Inventory Disclosure [Abstract]

The Company's inventory balances consist of the following:



	September 30, 2017		December 31, 2016
Raw materials and supplies	$	119.9	$	72.9
Work-in-process	19.7		33.5
Finished goods	415.8		318.2
	$	555.4	$	424.6

GOODWILL AND INTANGIBLE ASSETS, NET (Tables)

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Changes in Goodwill by Segment

The following table presents the changes in goodwill by segment during the nine months ended September 30, 2017:



	Consumer			Professional		Elizabeth Arden		Other			Total
Balance at January 1, 2017	$	227.5		$	240.3	$	221.7	$	—		$	689.5
Measurement Period Adjustments^(a)	—			—		12.3		—			12.3
Foreign currency translation adjustment	—			1.3		—		—			1.3
Balance at September 30, 2017	$	227.5		$	241.6	$	234.0	$	—		$	703.1

Cumulative goodwill impairment charges^(b)	$	(9.7	)	$	—	$	—	$	(16.7	)	$	(26.4	)

^(a) Refer to Note 2, "Business Combinations," for more information on the Measurement Period Adjustments related to the Elizabeth Arden Acquisition.

^(b) Cumulative goodwill impairment charges relate to impairments recognized in 2015 within the Consumer segment and in 2016 within the Other segment.

Summary of Finite-Lived Intangible Assets

The following tables present details of the Company's total intangible assets:



	September 30, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	270.4	$	(67.4	)	$	203.0	13
Customer relationships	250.3		(41.7		)	208.6		13
Patents and Internally-Developed IP	20.8		(7.9		)	12.9		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	573.8	$	(119.9	)	$	453.9

Indefinite-lived intangible assets:
Trade Names	$	147.0	$	—		$	147.0
Total indefinite-lived intangible assets	$	147.0	$	—		$	147.0

Total intangible assets	$	720.8	$	(119.9	)	$	600.9

	December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	177.9	$	(47.9	)	$	130.0	13
Customer relationships	247.6		(30.1		)	217.5		14
Patents and Internally-Developed IP	20.3		(6.1		)	14.2		8
Distribution rights	31.0		(0.5		)	30.5		18
Other	1.3		(0.2		)	1.1		3
Total finite-lived intangible assets	$	478.1	$	(84.8	)	$	393.3

Indefinite-lived intangible assets:
Trade Names	$	243.3	$	—		$	243.3
Total indefinite-lived intangible assets	$	243.3	$	—		$	243.3

Total intangible assets	$	721.4	$	(84.8	)	$	636.6

Summary of Indefinite-Lived Intangible Assets

The following tables present details of the Company's total intangible assets:



	September 30, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	270.4	$	(67.4	)	$	203.0	13
Customer relationships	250.3		(41.7		)	208.6		13
Patents and Internally-Developed IP	20.8		(7.9		)	12.9		7
Distribution rights	31.0		(2.3		)	28.7		17
Other	1.3		(0.6		)	0.7		2
Total finite-lived intangible assets	$	573.8	$	(119.9	)	$	453.9

Indefinite-lived intangible assets:
Trade Names	$	147.0	$	—		$	147.0
Total indefinite-lived intangible assets	$	147.0	$	—		$	147.0

Total intangible assets	$	720.8	$	(119.9	)	$	600.9

	December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Useful Life (in Years)
Finite-lived intangible assets:
Trademarks and Licenses	$	177.9	$	(47.9	)	$	130.0	13
Customer relationships	247.6		(30.1		)	217.5		14
Patents and Internally-Developed IP	20.3		(6.1		)	14.2		8
Distribution rights	31.0		(0.5		)	30.5		18
Other	1.3		(0.2		)	1.1		3
Total finite-lived intangible assets	$	478.1	$	(84.8	)	$	393.3

Indefinite-lived intangible assets:
Trade Names	$	243.3	$	—		$	243.3
Total indefinite-lived intangible assets	$	243.3	$	—		$	243.3

Total intangible assets	$	721.4	$	(84.8	)	$	636.6

Estimated Future Amortization Expense



	Estimated Amortization Expense
2017	$	7.4
2018	39.4
2019	36.7
2020	36.0
2021	34.9
Thereafter	299.5
Total	$	453.9

LONG-TERM DEBT (Tables)

9 Months Ended

Sep. 30, 2017

Debt Disclosure [Abstract]

Components of Long-Term Debt

The Company's debt balances consist of the following:



	September 30, 2017			December 31, 2016
2016 Term Loan Facility: 2016 Term Loan due 2023, net of discounts and debt issuance costs ^(a)	$	1,738.8		$	1,747.8
2016 Revolving Credit Facility due 2021, net of debt issuance costs ^(b)	238.7			—
6.25% Senior Notes due 2024, net of debt issuance costs ^(c)	440.0			439.1
5.75% Senior Notes due 2021, net of debt issuance costs ^(d)	494.8			493.8
Spanish Government Loan due 2025 ^(e)	0.5			0.5
	2,912.8			2,681.2
Less current portion ^(*)	(256.8		)	(18.1		)
	$	2,656.0		$	2,663.1

Schedule of Fair Values of Financial Assets and Liabilities

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2017

Fair Value Disclosures [Abstract]

As of September 30, 2017, the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	0.5	$	—	$	0.5	$	—
Total assets at fair value	$	0.5	$	—	$	0.5	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	2.9	$	—	$	2.9	$	—
2013 Interest Rate Swap^(b)	1.9		—		1.9		—
Total liabilities at fair value	$	4.8	$	—	$	4.8	$	—

As of December 31, 2016, the fair values of the Company’s financial assets and liabilities that are required to be measured at fair value are categorized in the table below:



	Total		Level 1		Level 2		Level 3
Assets:
Derivatives:
FX Contracts^(a)	$	2.3	$	—	$	2.3	$	—
Total assets at fair value	$	2.3	$	—	$	2.3	$	—
Liabilities:
Derivatives:
FX Contracts^(a)	$	1.1	$	—	$	1.1	$	—
2013 Interest Rate Swap^(b)	4.7		—		4.7		—
Total liabilities at fair value	$	5.8	$	—	$	5.8	$	—

Financial Liabilities Not Measured At Fair Value But For Which Fair Value Disclosure Is Required

As of September 30, 2017, the fair value and carrying value of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,615.4	$	—	$	2,615.4	$	2,912.8

As of December 31, 2016, the fair values and carrying values of the Company’s long-term debt, including the current portion of long-term debt, are categorized in the table below:



	Fair Value
	Level 1		Level 2		Level 3		Total		Carrying Value
Liabilities:
Long-term debt, including current portion	$	—	$	2,770.9	$	—	$	2,770.9	$	2,681.2

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References + Details

FINANCIAL INSTRUMENTS (Tables)

9 Months Ended

Sep. 30, 2017

Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet

The fair values of the Company's derivative financial instruments in its Consolidated Balance Sheets were as follows:



	Fair Values of Derivative Instruments
	Assets					Liabilities
	Balance Sheet	September 30, 2017		December 31, 2016		Balance Sheet	September 30, 2017		December 31, 2016
	Classification	Fair Value		Fair Value		Classification	Fair Value		Fair Value
Derivatives not designated as hedging instruments:
FX Contracts^(a)	Prepaid expenses and other	$	0.5	$	2.3	Accrued Expenses	$	2.9	$	1.1
2013 Interest Rate Swap^(b)	Prepaid expenses and other	—		—		Accrued expenses and other	1.9		3.7
	Other assets	—		—		Other long-term liabilities	—		1.0

Effects of Derivative Financial Instruments on Income and Other Comprehensive Income (Loss)

The effects of the Company's derivative financial instruments on its Consolidated Statements of Operations and Comprehensive (Loss) Income were as follows for the periods presented:



	Amount of Gain (Loss) Recognized in Other Comprehensive (Loss) Income
	Three Months Ended September 30,				Nine Months Ended September 30,
	2017		2016		2017		2016
Derivatives previously designated as hedging instruments:
2013 Interest Rate Swap, net of tax ^(a)	$	0.6	$	0.8	$	1.8	$	0.1



	Statement of Operations Classification	Amount of Gain (Loss) Recognized in Net (Loss) Income
		Three Months Ended September 30,						Nine Months Ended September 30,
		2017			2016			2017			2016
Derivatives designated as hedging instruments:
2013 Interest Rate Swap	Interest Expense	$	(0.9	)	$	(1.0	)	$	(2.9	)	$	(3.2	)
Derivatives not designated as hedging instruments:
FX Contracts	Foreign currency gain (loss), net	$	(2.4	)	$	(0.3	)	$	(4.0	)	$	(0.8	)
2013 Interest Rate Swap	Miscellaneous, net	—			—			(0.1		)	—

PENSION AND POST-RETIREMENT BENEFITS (Tables)

9 Months Ended

Sep. 30, 2017

Retirement Benefits [Abstract]

Components and Classification of Net Periodic Benefit (Income) Costs

The components of net periodic benefit costs (income) for the Company’s pension and the other post-retirement benefit plans for the third quarter of 2017 and 2016 were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Three Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	0.6		$	0.1		$	—	$	—
Interest cost	4.9			5.2			0.1		0.1
Expected return on plan assets	(7.1		)	(7.7		)	—		—
Amortization of actuarial loss	2.3			2.2			—		—
Total net periodic benefit costs (income)	$	0.7		$	(0.2	)	$	0.1	$	0.1

The components of net periodic benefit costs (income) for the Company's pension and other post-retirement benefit plans for the first nine months of 2017 and 2016 were as follows:



	Pension Plans						Other Post-Retirement Benefit Plans
	Nine Months Ended September 30,
	2017			2016			2017		2016
Net periodic benefit costs (income):
Service cost	$	1.9		$	0.4		$	—	$	—
Interest cost	14.7			15.5			0.3		0.3
Expected return on plan assets	(21.4		)	(23.3		)	—		—
Amortization of actuarial loss	7.1			6.6			0.2		0.1
Curtailment gain	(0.8		)	—			—		—
Total net periodic benefit costs (income)	1.5			(0.8		)	0.5		0.4
Portion allocated to Revlon Holdings	(0.1		)	(0.1		)	—		—
	$	1.4		$	(0.9	)	$	0.5	$	0.4

Net periodic benefit costs (income) are reflected in the Company's Consolidated Financial Statements as follows:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Net periodic benefit costs (income):
Cost of sales	$	(2.5	)	$	(0.6	)	$	(0.8	)	$	(1.9	)
Selling, general and administrative expense	3.3			0.5			2.7			1.4
Total net periodic benefit costs (income)	$	0.8		$	(0.1	)	$	1.9		$	(0.5	)

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss as of September 30, 2017 were as follows:



	Foreign Currency Translation			Actuarial (Loss) Gain on Post-retirement Benefits			Deferred Gain (Loss) - Hedging			Other			Accumulated Other Comprehensive Loss
Balance at January 1, 2017	$	(24.0	)	$	(224.4	)	$	(3.0	)	$	(0.3	)	$	(251.7	)
Currency translation adjustment, net of tax of $1.5 million	5.3			—			—			—			5.3
Amortization of pension related costs, net of tax of $1.3 million^(a)	—			6.1			—			—			6.1
Amortization of deferred losses related to the de-designated 2013 Interest Rate Swap, net of tax benefit of $1.1 million^(b)	—			—			1.8			—			1.8
Curtailment gain, net of tax of $0.3 million^(c)	—			2.6			—			—			2.6
Other comprehensive income	$	5.3		$	8.7		$	1.8		$	—		$	15.8
Balance at September 30, 2017	$	(18.7	)	$	(215.7	)	$	(1.2	)	$	(0.3	)	$	(235.9	)


^(a)	Amounts represent the change in accumulated other comprehensive loss as a result of the amortization of actuarial losses (gains) arising during each year related to the Company’s pension and other post-retirement plans. See Note 11, “Pension and Post-retirement Benefits,” for further discussion of the Company’s pension and other post-retirement plans.


^(b)	See Note 10, "Financial Instruments," for further discussion of the 2013 Interest Rate Swap.


^(c)	As a result of the Elizabeth Arden Acquisition, the Company recognized $2.6 million in curtailment gains related to a foreign non-qualified defined benefit plan of Elizabeth Arden.

Reclassification out of Accumulated Other Comprehensive Loss

Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2017:



	2013 Interest Rate Swap
Beginning accumulated losses at June 30, 2017	$	(1.8	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.6
Ending accumulated losses at September 30, 2017	$	(1.2	)



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2016	$	(3.0	)
Reclassifications into earnings (net of $1.1 million tax benefit)^(a)	1.8
Ending accumulated losses at September 30, 2017	$	(1.2	)


^(a)	Reclassified to interest expense.

Following is a roll-forward of the amounts reclassified out of accumulated other comprehensive loss into earnings as of September 30, 2016:



	2013 Interest Rate Swap
Beginning accumulated losses at June 30, 2016	$	(4.5	)
Reclassifications into earnings (net of $0.4 million tax benefit)^(a)	0.7
Change in fair value (net of $0.1 million tax benefit)	0.1
Ending accumulated losses at September 30, 2016	$	(3.7	)



	2013 Interest Rate Swap
Beginning accumulated losses at December 31, 2015	$	(3.8	)
Reclassifications into earnings (net of $1.2 million tax expense)^(a)	2.0
Change in fair value (net of $1.1 million tax benefit)	(1.9		)
Ending accumulated losses at September 30, 2016	$	(3.7	)


^(a)	Reclassified to interest expense.

SEGMENT DATA AND RELATED INFORMATION (Tables)

9 Months Ended

Sep. 30, 2017

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

The following table is a comparative summary of the Company’s net sales and segment profit by reportable segment for each of the three and nine months ended September 30, 2017 and 2016.



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Segment Net Sales:
Consumer	$	306.7		$	342.8		$	932.8		$	1,022.3
Elizabeth Arden	248.1			135.2			639.3			135.2
Professional	107.0			118.8			320.4			357.2
Other	4.7			8.0			14.6			18.6
Total	$	666.5		$	604.8		$	1,907.1		$	1,533.3

Segment Profit:
Consumer	$	33.0		$	81.0		$	134.5		$	220.4
Elizabeth Arden	31.6			32.5			65.5			32.5
Professional	18.9			23.7			44.5			73.4
Other	(1.0		)	(0.1		)	(2.5		)	(0.9		)
Total	$	82.5		$	137.1		$	242.0		$	325.4

Reconciliation:
Segment Profit	$	82.5		$	137.1		$	242.0		$	325.4
Less:
Unallocated corporate expenses	28.9			24.2			95.2			59.1
Depreciation and amortization	37.9			28.8			111.7			81.0
Non-cash stock compensation expense	1.5			1.5			5.9			4.8
Non-Operating items:
Restructuring and related charges	6.6			0.5			12.3			2.3
Acquisition and integration costs	12.7			33.5			40.2			39.5
Elizabeth Arden 2016 Business Transformation Program	0.1			1.7			0.8			1.7
Elizabeth Arden inventory purchase accounting adjustment, cost of sales	—			4.2			17.2			4.2
Cutex International inventory purchase accounting adjustment, cost of sales	—			0.2			—			0.3
Deferred compensation	0.3			0.8			2.0			2.6
Operating (loss) income	(5.5		)	41.7			(43.3		)	129.9
Less:
Interest Expense	38.6			27.4			110.3			69.3
Amortization of debt issuance costs	2.3			1.7			6.8			4.6
Loss on early extinguishment of debt	—			16.9			—			16.9
Foreign currency (gains) losses, net	(3.1		)	1.2			(16.8		)	6.3
Miscellaneous, net	0.3			(0.6		)	1.8			(0.1		)
(Loss) income from continuing operations before income taxes	$	(43.6	)	$	(4.9	)	$	(145.4	)	$	32.9

Schedule of Net Sales and Long-Lived Assets by Geographic Area



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Geographic area:
Net sales:
United States	$	311.7	47%	$	326.1	54%	$	916.2	48%	$	836.8	55%
International	354.8		53%	278.7		46%	990.9		52%	696.5		45%
	$	666.5		$	604.8		$	1,907.1		$	1,533.3



	September 30, 2017			December 31, 2016
Long-lived assets, net:
United States	$	1,478.2	84%	$	1,494.3	85%
International	283.9		16%	255.4		15%
	$	1,762.1		$	1,749.7

Schedule of Net Sales by Classes of Similar Products



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Classes of similar products:
Net sales:
Color cosmetics	$	221.3	33%	$	245.5	41%	$	681.6	36%	$	731.7	48%
Fragrance	197.6		30%	127.8		21%	487.7		26%	154.9		10%
Hair care	126.0		19%	135.3		22%	383.7		20%	402.1		26%
Beauty care	69.3		10%	94.1		16%	198.0		10%	236.9		15%
Skin care	52.3		8%	2.1		—%	156.1		8%	7.7		1%
	$	666.5		$	604.8		$	1,907.1		$	1,533.3

BASIC AND DILUTED EARNINGS PER COMMON SHARE (Tables)

9 Months Ended

Sep. 30, 2017

Earnings Per Share, Basic and Diluted [Abstract]

Components of Basic and Diluted Earnings Per Share

Following are the components of basic and diluted (loss) earnings per common share for the three and nine months ended September 30, 2017 and 2016:



	Three Months Ended September 30,						Nine Months Ended September 30,
	2017			2016			2017			2016
Numerator:
(Loss) income from continuing operations, net of taxes	$	(32.8	)	$	(4.5	)	$	(107.6	)	$	16.9
Income (loss) from discontinued operations, net of taxes	0.4			(0.2		)	1.3			(2.3		)
Net (loss) income	$	(32.4	)	$	(4.7	)	$	(106.3	)	$	14.6
Denominator:
Weighted average common shares outstanding – Basic	52,615,412			52,498,246			52,584,954			52,498,840
Effect of dilutive restricted stock	—			—			—			118,900
Weighted average common shares outstanding – Diluted	52,615,412			52,498,246			52,584,954			52,617,740
Basic (loss) earnings per common share:
Continuing operations	$	(0.62	)	$	(0.09	)	$	(2.04	)	$	0.32
Discontinued operations	0.01			—			0.02			(0.04		)
Net (loss) income	$	(0.61	)	$	(0.09	)	$	(2.02	)	$	0.28
Diluted (loss) earnings per common share:
Continuing operations	$	(0.62	)	$	(0.09	)	$	(2.04	)	$	0.32
Discontinued operations	0.01			—			0.02			(0.04		)
Net (loss) income	$	(0.61	)	$	(0.09	)	$	(2.02	)	$	0.28

Unvested restricted stock awards under the Stock Plan ^(a)	19,506			—			19,486			—

^(a)These are outstanding common stock equivalents that were not included in the computation of diluted earnings per common share because their inclusion would have had an anti-dilutive effect.

DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($) segment	Sep. 30, 2016 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reporting segments \| segment	4
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in cash flows from operating activities	$ (274.2)	$ (68.2)
Increase in cash flow from financing activities	$ (226.7)	(898.2)
ASU 2016-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase in cash flows from operating activities		2.6
Increase in cash flow from financing activities		$ 2.6

BUSINESS COMBINATIONS - Additional Information (Details) - USD ($)		3 Months Ended		9 Months Ended
	Sep. 07, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Mar. 31, 2017	Aug. 04, 2016
Business Acquisition [Line Items]
Acquisition and integration costs		$ 12,700,000	$ 33,500,000	$ 40,200,000	$ 39,500,000
6.25% Senior Notes
Business Acquisition [Line Items]
Stated interest rate		6.25%		6.25%
Revlon Consumer Products Corporation \| 2016 Term Loan
Business Acquisition [Line Items]
Debt term	7 years			7 years
Maximum borrowing capacity	$ 1,800,000,000.0
Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Business Acquisition [Line Items]
Debt term	5 years			5 years
Proceeds from lines of credit	$ 35,000,000
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Business Acquisition [Line Items]
Aggregate principal amount							$ 450,000,000.0
Stated interest rate		6.25%		6.25%			6.25%
Revolving credit facility \| Revlon Consumer Products Corporation \| 2016 Revolving Credit Facility
Business Acquisition [Line Items]
Maximum borrowing capacity	400,000,000.0	$ 400,000,000		$ 400,000,000
Elizabeth Arden
Business Acquisition [Line Items]
Cash consideration	1,034,300,000
Acquisition and integration costs				38,100,000
Acquisition costs				800,000
Integration costs				$ 37,300,000
Deferred tax liability related to acquired intangible assets						$ 54,800,000
Total acquired intangible assets	321,400,000
Tax basis of intangible assets	148,600,000
Elizabeth Arden \| Revlon Consumer Products Corporation
Business Acquisition [Line Items]
Acquisition, consideration transferred, cash on hand	$ 126,700,000

BUSINESS COMBINATIONS - Schedule of Net Assets Acquired (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Sep. 07, 2016
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 703.1		$ 703.1		$ 689.5
Measurement Period Adjustments [Abstract]
Goodwill			12.3
Net (loss) income	$ (32.4)	$ (4.7)	(106.3)	$ 14.6
Elizabeth Arden
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash						$ 41.1
Accounts Receivable						132.6
Inventories						323.3
Prepaid expenses and other current assets						30.7
Property and equipment						91.2
Deferred taxes, net						78.7
Intangible assets						321.4
Goodwill						234.0
Other assets						16.6
Total assets acquired						1,269.6
Accounts payable						(116.0)
Accrued expenses						(107.6)
Other long-term liabilities						(11.7)
Total liabilities assumed						(235.3)
Total consideration transferred						1,034.3
Elizabeth Arden \| Depreciation and amortization expense adjustment, intangible assets
Measurement Period Adjustments [Abstract]
Net (loss) income		$ (1.7)	(1.8)	$ (4.6)
Elizabeth Arden \| Previously Reported
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash						41.1
Accounts Receivable						132.6
Inventories						323.3
Prepaid expenses and other current assets						30.7
Property and equipment						91.2
Deferred taxes, net						68.7
Intangible assets						336.8
Goodwill						221.7
Other assets						16.6
Total assets acquired						1,262.7
Accounts payable						(116.0)
Accrued expenses						(109.3)
Other long-term liabilities						(3.1)
Total liabilities assumed						(228.4)
Total consideration transferred						$ 1,034.3
Elizabeth Arden \| Adjustment
Measurement Period Adjustments [Abstract]
Property and equipment			0.0
Deferred taxes, net			10.0
Intangible assets			(15.4)
Goodwill			12.3
Total assets acquired			6.9
Accrued expenses			1.7
Other long-term liabilities			(8.6)
Total liabilities assumed			(6.9)
Total consideration transferred			$ 0.0

BUSINESS COMBINATIONS - Acquired Indefinite-lived Intangible Assets (Details) - Elizabeth Arden - Trademarks - USD ($) $ in Millions		9 Months Ended
	Sep. 07, 2016	Sep. 30, 2017
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets	$ 39.0
Previously Reported
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets	$ 142.0
Adjustment
Acquired Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived acquired intangible assets, measurement period adjustments		$ (103.0)

BUSINESS COMBINATIONS - Acquired Finite-lived Intangible Assets (Details) - USD ($) $ in Millions		9 Months Ended	12 Months Ended
	Sep. 07, 2016	Sep. 30, 2017	Dec. 31, 2016
Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life		13 years	13 years
Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life		13 years	14 years
Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life		17 years	18 years
Elizabeth Arden
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets	$ 321.4
Elizabeth Arden \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	102.6
Elizabeth Arden \| Technology
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 2.5
Remaining useful life	10 years
Elizabeth Arden \| Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 123.0
Remaining useful life	16 years
Elizabeth Arden \| License agreements
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 22.0
Remaining useful life	19 years
Elizabeth Arden \| Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 31.0
Remaining useful life	18 years
Elizabeth Arden \| Favorable lease commitments
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 1.3
Remaining useful life	3 years
Elizabeth Arden \| Minimum \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life	5 years
Elizabeth Arden \| Maximum \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Remaining useful life	20 years
Elizabeth Arden \| Previously Reported
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets	$ 336.8
Elizabeth Arden \| Previously Reported \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 15.0
Remaining useful life	15 years
Elizabeth Arden \| Previously Reported \| Technology
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 2.5
Remaining useful life	10 years
Elizabeth Arden \| Previously Reported \| Customer relationships
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 123.0
Remaining useful life	16 years
Elizabeth Arden \| Previously Reported \| License agreements
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 22.0
Remaining useful life	19 years
Elizabeth Arden \| Previously Reported \| Distribution rights
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 31.0
Remaining useful life	18 years
Elizabeth Arden \| Previously Reported \| Favorable lease commitments
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets	$ 1.3
Remaining useful life	3 years
Elizabeth Arden \| Adjustment
Acquired Finite-lived Intangible Assets [Line Items]
Total acquired intangible assets, measurement period adjustments		$ (15.4)
Elizabeth Arden \| Adjustment \| Trademarks and Licenses
Acquired Finite-lived Intangible Assets [Line Items]
Finite-lived acquired intangible assets, measurement period adjustments		$ 87.6

BUSINESS COMBINATIONS - Pro Forma Results (Details) - Elizabeth Arden - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016
Business Acquisition [Line Items]
Net sales	$ 745.1	$ 2,058.2
Income (loss) from continuing operations, before income taxes	$ (1.9)	$ (28.8)

BUSINESS COMBINATIONS - Pro Forma Adjustments (Details) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Sep. 07, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Aug. 04, 2016
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income		$ (32.4)	$ (4.7)	$ (106.3)	$ 14.6
6.25% Senior Notes
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Stated interest rate		6.25%		6.25%
6.25% Senior Notes \| Revlon Consumer Products Corporation
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Stated interest rate		6.25%		6.25%		6.25%
Elizabeth Arden \| Fair Value Adjustment to Inventory
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Inventory step-up in fair value	$ 38.0
Elizabeth Arden \| Cost of Sales Adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income		$ 4.2		$ 4.2
Elizabeth Arden \| Acquisition and Integration Cost Adjustment [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			58.1		64.7
Elizabeth Arden \| Depreciation and amortization expense adjustment, property and equipment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			0.0		1.4
Elizabeth Arden \| Depreciation and amortization expense adjustment, intangible assets
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(1.7)	$ (1.8)	(4.6)
Elizabeth Arden \| Interest expense on new debt
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			29.1		86.7
Elizabeth Arden \| Reversal of acquiree's interest expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(5.6)		(19.5)
Elizabeth Arden \| Reversal of acquirer's interest expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(20.3)		(45.2)
Elizabeth Arden \| Interest expense adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			3.2		22.0
Elizabeth Arden \| Amortization of debt issuance costs on new debt
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			2.0		6.1
Elizabeth Arden \| Reversal of acquirer's amortization of debt issuance costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(1.1)		(3.3)
Elizabeth Arden \| Reversal of acquiree's amortization of debt issuance costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			(0.4)		(1.3)
Elizabeth Arden \| Amortization of debt issuance costs adjustment
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net (loss) income			$ 0.5		$ 1.5

RESTRUCTURING CHARGES - Additional Information (Details) $ in Millions	1 Months Ended	9 Months Ended
	Dec. 31, 2016 job_position	Sep. 30, 2017 USD ($)
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		$ 32.3
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated \| job_position	350
Payments for restructuring		30.5
EA Integration Restructuring Program \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		65.0
Effect on future cash flows		65.0
EA Integration Restructuring Program \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		75.0
Effect on future cash flows		75.0
EA Integration Restructuring Program \| Employee-related costs
Restructuring Cost and Reserve [Line Items]
Payments for restructuring		27.5
EA Integration Restructuring Program \| Employee-related costs \| Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		40.0
EA Integration Restructuring Program \| Employee-related costs \| Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		50.0
EA Integration Restructuring Program \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		15.0
EA Integration Restructuring Program \| Other
Restructuring Cost and Reserve [Line Items]
Expected restructuring and related charges		10.0
Payments for restructuring		$ 3.0

RESTRUCTURING CHARGES - Restructuring and Related Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other, net	$ 6.4	$ 0.5	$ 11.3	$ 2.3
EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			15.6		$ 34.5
Cumulative charges incurred	50.1		50.1
EA Integration Restructuring Program \| Employee Severance and Other Personnel Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			10.1		31.5
Cumulative charges incurred	41.6		41.6
EA Integration Restructuring Program \| Lease Termination and Other Costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			4.0		0.2
Cumulative charges incurred	4.2		4.2
EA Integration Restructuring Program \| Total Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			14.1		31.7
Cumulative charges incurred	45.8		45.8
EA Integration Restructuring Program \| Inventory Adjustments
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			0.5		0.5
Cumulative charges incurred	1.0		1.0
EA Integration Restructuring Program \| Other Related Charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			1.0		$ 2.3
Cumulative charges incurred	3.3		3.3
EA Integration Restructuring Program \| Lease termination costs
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.9		3.9
2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	7.6		7.6
Operating segments \| Elizabeth Arden \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			7.3
Cumulative charges incurred	13.8		13.8
Operating segments \| Consumer \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			2.9
Cumulative charges incurred	7.1		7.1
Operating segments \| Consumer \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.6		3.6
Operating segments \| Professional \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			0.3
Cumulative charges incurred	5.9		5.9
Operating segments \| Professional \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	3.5		3.5
Corporate \| EA Integration Restructuring Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other			3.6
Cumulative charges incurred	19.0		19.0
Corporate \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Cumulative charges incurred	0.5		$ 0.5
Adjustment \| 2015 Efficiency Program
Restructuring Cost and Reserve [Line Items]
Restructuring charges and other, net	$ 3.2

RESTRUCTURING CHARGES - Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		25 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			$ 42.8
Expense (Income), Net			13.6
Foreign Currency Translation			0.1
Cash utilized, net			(32.3)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	$ 24.2		24.2		$ 24.2
EA Integration Restructuring Program
Restructuring Reserve [Roll Forward]
Cash utilized, net			(30.5)
EA Integration Restructuring Program \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			31.5
Expense (Income), Net			10.1
Foreign Currency Translation			0.0
Cash utilized, net			(27.5)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	14.1		14.1		14.1
EA Integration Restructuring Program \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			3.0
Expense (Income), Net			5.5
Foreign Currency Translation			0.0
Cash utilized, net			(3.0)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	5.5		5.5		5.5
Expected restructuring and related charges	10.0		10.0		10.0
EA Integration Restructuring Program \| Inventory adjustments and other restructuring
Restructuring Reserve [Roll Forward]
Expense (Income), Net			1.5
2015 Efficiency Program
Restructuring Reserve [Roll Forward]
Cash utilized, net					(7.0)
Restructuring and Related Cost, Expected Cost Remaining	0.6		0.6		0.6
2015 Efficiency Program \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			4.5
Expense (Income), Net			(3.2)
Foreign Currency Translation			0.0
Cash utilized, net			(0.9)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	0.4		0.4		0.4
2015 Efficiency Program \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			0.2
Expense (Income), Net			0.0
Foreign Currency Translation			0.0
Cash utilized, net			0.0
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	0.2		0.2		0.2
Other immaterial actions \| Employee severance and other personnel benefits
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			2.6
Expense (Income), Net			0.7
Foreign Currency Translation			0.0
Cash utilized, net			(0.8)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	2.5		2.5		2.5
Other immaterial actions \| Other
Restructuring Reserve [Roll Forward]
Liability Balance at January 1, 2017			1.0
Expense (Income), Net			0.5
Foreign Currency Translation			0.1
Cash utilized, net			(0.1)
Non-cash utilized, net			0.0
Liability Balance at September 30, 2017	1.5		1.5		$ 1.5
Segment reconciling items \| Elizabeth Arden
Restructuring Reserve [Roll Forward]
Elizabeth Arden 2016 Business Transformation Program	$ 0.1	$ 1.7	$ 0.8	$ 1.7

DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
DISCONTINUED OPERATIONS (Details) - USD ($) $ in Millions	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Income Statement Disclosures [Abstract]
Income (loss) from discontinued operations, net of taxes	$ 0.4	$ (0.2)	$ 1.3	$ (2.3)
Disposed of by sale \| Operations in China
Income Statement Disclosures [Abstract]
Net sales	0.0	0.0	0.0	0.0
Income (loss) from discontinued operations, before taxes	0.7	(0.2)	1.6	(2.3)
Provision for income taxes	0.3	0.0	0.3	0.0
Income (loss) from discontinued operations, net of taxes	0.4	$ (0.2)	1.3	$ (2.3)
Balance Sheet Disclosures [Abstract]
Cash and cash equivalents	1.3		1.3		$ 1.7
Trade receivables, net	0.2		0.2		0.2
Total current assets	1.5		1.5		1.9
Total assets	1.5		1.5		1.9
Accounts payable	0.5		0.5		0.5
Accrued expenses and other	3.4		3.4		3.3
Total current liabilities	3.9		3.9		3.8
Total liabilities	$ 3.9		$ 3.9		$ 3.8

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 119.9	$ 72.9
Work-in-process	19.7	33.5
Finished goods	415.8	318.2
Inventories	$ 555.4	$ 424.6

GOODWILL AND INTANGIBLE ASSETS, NET - Changes in Goodwill by Segment (Details) $ in Millions	9 Months Ended
	Sep. 30, 2017 USD ($)
Goodwill [Roll Forward]
Beginning Balance	$ 689.5
Goodwill	12.3
Foreign currency translation adjustment	1.3
Ending Balance	703.1
Cumulative goodwill impairment charges	(26.4)
Consumer
Goodwill [Roll Forward]
Beginning Balance	227.5
Goodwill	0.0
Foreign currency translation adjustment	0.0
Ending Balance	227.5
Cumulative goodwill impairment charges	(9.7)
Professional
Goodwill [Roll Forward]
Beginning Balance	240.3
Goodwill	0.0
Foreign currency translation adjustment	1.3
Ending Balance	241.6
Cumulative goodwill impairment charges	0.0
Elizabeth Arden
Goodwill [Roll Forward]
Beginning Balance	221.7
Goodwill	12.3
Foreign currency translation adjustment	0.0
Ending Balance	234.0
Cumulative goodwill impairment charges	0.0
Other
Goodwill [Roll Forward]
Beginning Balance	0.0
Goodwill	0.0
Foreign currency translation adjustment	0.0
Ending Balance	0.0
Cumulative goodwill impairment charges	$ (16.7)

GOODWILL AND INTANGIBLE ASSETS, NET - Summary of Intangible Assets (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	$ 573.8		$ 573.8		$ 478.1
Finite-lived intangible assets, accumulated amortization	(119.9)		(119.9)		(84.8)
Finite-lived intangible assets, net carrying amount	453.9		453.9		393.3
Amortization expense	10.4	$ 6.2	32.6	$ 18.2
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	147.0		147.0		243.3
Intangible assets, gross carrying amount	720.8		720.8		721.4
Intangible assets, net carrying amount	600.9		600.9		636.6
Total indefinite-lived intangible assets
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets, carrying amount	147.0		147.0		243.3
Trademarks and Licenses
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	270.4		270.4		177.9
Finite-lived intangible assets, accumulated amortization	(67.4)		(67.4)		(47.9)
Finite-lived intangible assets, net carrying amount	203.0		$ 203.0		$ 130.0
Weighted average useful life			13 years		13 years
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	250.3		$ 250.3		$ 247.6
Finite-lived intangible assets, accumulated amortization	(41.7)		(41.7)		(30.1)
Finite-lived intangible assets, net carrying amount	208.6		$ 208.6		$ 217.5
Weighted average useful life			13 years		14 years
Patents and Internally-Developed IP
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	20.8		$ 20.8		$ 20.3
Finite-lived intangible assets, accumulated amortization	(7.9)		(7.9)		(6.1)
Finite-lived intangible assets, net carrying amount	12.9		$ 12.9		$ 14.2
Weighted average useful life			7 years		8 years
Distribution rights
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	31.0		$ 31.0		$ 31.0
Finite-lived intangible assets, accumulated amortization	(2.3)		(2.3)		(0.5)
Finite-lived intangible assets, net carrying amount	28.7		$ 28.7		$ 30.5
Weighted average useful life			17 years		18 years
Other
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets, gross carrying amount	1.3		$ 1.3		$ 1.3
Finite-lived intangible assets, accumulated amortization	(0.6)		(0.6)		(0.2)
Finite-lived intangible assets, net carrying amount	$ 0.7		$ 0.7		$ 1.1
Weighted average useful life			2 years		3 years

GOODWILL AND INTANGIBLE ASSETS, NET - Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2017	$ 7.4
2018	39.4
2019	36.7
2020	36.0
2021	34.9
Thereafter	299.5
Finite-lived intangible assets, net carrying amount	$ 453.9	$ 393.3

ACCRUED EXPENSES AND OTHER - Components of Accrued Expenses and Other (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Compensation and related benefits	$ 54.6	$ 75.8
Advertising and promotional costs	75.4	66.7
Sales returns and allowances	50.6	51.9
Taxes	39.2	39.2
Restructuring reserve	21.9	38.0
Interest	10.3	24.4
Other	93.4	86.9
Accrued expenses and other	$ 345.4	$ 382.9

LONG-TERM DEBT - Components of Long-term Debt (Details) - USD ($)		9 Months Ended
	Sep. 07, 2016	Sep. 30, 2017	Dec. 31, 2016	Aug. 04, 2016
Debt Instrument [Line Items]
Long-term debt		$ 2,912,800,000	$ 2,681,200,000
Less current portion		256,800,000	18,100,000
Long-term debt		2,656,000,000	2,663,100,000
Standby and trade letters of credit for various corporate purposes		10,000,000	10,400,000
2016 Term Loan
Debt Instrument [Line Items]
Long-term debt		1,738,800,000	1,747,800,000
2016 Term Loan \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Less current portion		18,000,000	18,000,000
Amount by which available liquidity does not exceed principal amount of other debt		$ 200,000,000.0
Debt term	7 years	7 years
Debt alternate term		91 days
Long-term Debt, Gross		$ 1,782,000,000
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt		238,700,000	0
Less current portion		238,700,000
2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Amount by which available liquidity does not exceed principal amount of other debt		200,000,000.0
Standby and trade letters of credit for various corporate purposes		$ 10,000,000
Debt term	5 years	5 years
Debt alternate term		91 days
Long-term Debt, Gross		$ 243,900,000
6.25% Senior Notes
Debt Instrument [Line Items]
Stated interest rate		6.25%
Long-term debt		$ 440,000,000	439,100,000
Long-term Debt, Gross		$ 450,000,000
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate		6.25%		6.25%
5.75% Senior Notes
Debt Instrument [Line Items]
Stated interest rate		5.75%
Long-term debt		$ 494,800,000	493,800,000
Long-term Debt, Gross		500,000,000
Spanish Government Loan
Debt Instrument [Line Items]
Long-term debt		$ 500,000	$ 500,000

LONG-TERM DEBT - Additional Information (Details) - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Sep. 07, 2016	Aug. 04, 2016
Debt Instrument [Line Items]
Principal outstanding	$ 2,912,800,000	$ 2,681,200,000
2016 Term Loan
Debt Instrument [Line Items]
Principal outstanding	1,738,800,000	1,747,800,000
2016 Term Loan \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross	1,782,000,000
Maximum borrowing capacity			$ 1,800,000,000.0
2016 Revolving Credit Facility
Debt Instrument [Line Items]
Principal outstanding	238,700,000	0
2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Long-term Debt, Gross	243,900,000
Outstanding checks	20,500,000
6.25% Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Gross	450,000,000
Principal outstanding	$ 440,000,000	439,100,000
Stated interest rate	6.25%
6.25% Senior Notes \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Stated interest rate	6.25%			6.25%
5.75% Senior Notes
Debt Instrument [Line Items]
Long-term Debt, Gross	$ 500,000,000
Principal outstanding	$ 494,800,000	$ 493,800,000
Stated interest rate	5.75%
Revolving credit facility \| 2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000,000		$ 400,000,000.0
Remaining borrowing capacity	125,600,000
Sublimit, letters of credit \| 2016 Revolving Credit Facility \| Revlon Consumer Products Corporation
Debt Instrument [Line Items]
Amount outstanding	$ 10,000,000

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Assets:
FX Contracts	$ 0.5	$ 2.3
Total assets at fair value	0.5	2.3
Liabilities:
FX Contracts	2.9	1.1
2013 Interest Rate Swap	1.9	4.7
Total liabilities at fair value	4.8	5.8
Level 1
Assets:
FX Contracts	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities:
FX Contracts	0.0	0.0
2013 Interest Rate Swap	0.0	0.0
Total liabilities at fair value	0.0	0.0
Level 2
Assets:
FX Contracts	0.5	2.3
Total assets at fair value	0.5	2.3
Liabilities:
FX Contracts	2.9	1.1
2013 Interest Rate Swap	1.9	4.7
Total liabilities at fair value	4.8	5.8
Level 3
Assets:
FX Contracts	0.0	0.0
Total assets at fair value	0.0	0.0
Liabilities:
FX Contracts	0.0	0.0
2013 Interest Rate Swap	0.0	0.0
Total liabilities at fair value	$ 0.0	$ 0.0

FAIR VALUE MEASUREMENTS - Schedule of Fair Values of Financial Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Liabilities:
Fair Value, Long-term debt, including current portion	$ 2,615.4	$ 2,770.9
Carrying Value, Long-term debt, including current portion	2,912.8	2,681.2
Level 1
Liabilities:
Fair Value, Long-term debt, including current portion	0.0	0.0
Level 2
Liabilities:
Fair Value, Long-term debt, including current portion	2,615.4	2,770.9
Level 3
Liabilities:
Fair Value, Long-term debt, including current portion	$ 0.0	$ 0.0

FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($)	1 Months Ended
	May 31, 2015	Nov. 30, 2013	Sep. 30, 2017	Jun. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Sep. 07, 2016	Aug. 04, 2016	Jun. 30, 2016	Dec. 31, 2015
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes			$ 10,000,000		$ 10,400,000
Fair value of derivative liability			1,900,000		4,700,000
Accumulated income (loss)			701,900,000		614,800,000
Fair value of assets			$ 500,000		2,300,000
6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate			6.25%
Revlon Consumer Products Corporation \| 6.25% Senior Notes
Fair Value Measurements Of Financial Instruments [Line Items]
Stated interest rate			6.25%					6.25%
Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)			$ 1,200,000		3,000,000
Foreign exchange contracts
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount			162,500,000		$ 79,600,000
Interest rate swap
Fair Value Measurements Of Financial Instruments [Line Items]
Derivative, notional amount		$ 400,000,000	400,000,000
Floor interest rate (percent)		1.00%			0.75%
Term of contract	3 years	3 years
Fixed interest rate (percent)	2.0709%
Fixed interest rate on debt (percent)	5.5709%
Fair value of derivative liability			1,900,000
Accumulated income (loss)			1,200,000
Accumulated deferred losses, gross			2,100,000				$ 6,300,000
Interest rate swap \| Deferred gain - hedging
Fair Value Measurements Of Financial Instruments [Line Items]
Accumulated income (loss)			1,200,000	$ 1,800,000		$ 3,700,000	$ 3,900,000		$ 4,500,000	$ 3,800,000
Standby letters of credit which support Products Corporation self insurance programs
Fair Value Measurements Of Financial Instruments [Line Items]
Standby and trade letters of credit for various corporate purposes			$ 6,800,000		$ 7,300,000

FINANCIAL INSTRUMENTS - Fair Value of Derivative Financial Instruments in Consolidated Balance Sheet (Details) - Derivatives not designated as hedging instruments - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Interest rate swap \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	$ 0.0	$ 0.0
Interest rate swap \| Other assets
Derivative Instruments [Abstract]
Fair value of gross derivative asset	0.0	0.0
Interest rate swap \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	1.9	3.7
Interest rate swap \| Other long-term liabilities
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	0.0	1.0
Foreign exchange contracts \| Prepaid expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative asset	0.5	2.3
Foreign exchange contracts \| Accrued expenses and other
Derivative Instruments [Abstract]
Fair value of gross derivative liabilities	$ 2.9	$ 1.1

FINANCIAL INSTRUMENTS - Effects of Derivative Financial Instruments, Other Comprehensive Income (Loss) and Net Income (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Derivative Instruments, Gain (Loss) [Line Items]

Revaluation of derivative financial instruments, net of reclassifications into earnings, tax expense (benefit)

$ 1.4

$ 5.3

$ 15.8

^[1]

$ 13.7

(0.4)

0.5

(1.1)

0.1

Interest rate swap | Designated as Hedging Instrument [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in other comprehensive income

0.8

0.1

Interest rate swap | Designated as Hedging Instrument [Member] | Interest Expense

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in net income

(0.9)

(1.0)

(2.9)

(3.2)

Interest rate swap | Derivatives not designated as hedging instruments | Miscellaneous, net

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in net income

0.0

(0.1)

0.0

Foreign exchange contracts | Derivatives not designated as hedging instruments | Foreign currency gain (loss), net

Derivative Instruments, Gain (Loss) [Line Items]

Amount of gain (loss) recognized in net income

(2.4)

(0.3)

(4.0)

(0.8)

Deferred gain - hedging | Reclassification out of Accumulated Other Comprehensive Income (Loss) | Interest rate swap | Interest Expense

Derivative Instruments, Gain (Loss) [Line Items]

Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent

$ (0.7)

$ (2.0)

Deferred gain - hedging | Reclassification out of Accumulated Other Comprehensive Income (Loss) | Interest rate swap | Designated as Hedging Instrument [Member] | Interest Expense

1.8

Derivative Instruments, Gain (Loss) [Line Items]

Reclassification from AOCI, Current Period, Net of Tax, Attributable to Parent

$ (0.6)

Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap

Derivative Instruments, Gain (Loss) [Line Items]

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

$ (1.8)

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

PENSION AND POST-RETIREMENT BENEFITS - Components of Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	$ 0.8	$ (0.1)	$ 1.9	$ (0.5)	$ 0.6
Cost of sales
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	(2.5)	(0.6)	(0.8)	(1.9)
Selling, general and administrative expense
Net periodic benefit (income) costs:
Net periodic benefit (income) costs	3.3	0.5	2.7	1.4
Pension Plans
Net periodic benefit (income) costs:
Service cost	0.6	0.1	1.9	0.4
Interest cost	4.9	5.2	14.7	15.5
Expected return on plan assets	(7.1)	(7.7)	(21.4)	(23.3)
Amortization of actuarial loss	2.3	2.2	7.1	6.6
Curtailment gain			(0.8)	0.0
Net periodic benefit (income) costs, before allocation			1.5	(0.8)
Portion allocated to Revlon Holdings			(0.1)	(0.1)
Net periodic benefit (income) costs	0.7	(0.2)	1.4	(0.9)
Other Post-Retirement Benefit Plans
Net periodic benefit (income) costs:
Service cost	0.0	0.0	0.0	0.0
Interest cost	0.1	0.1	0.3	0.3
Expected return on plan assets	0.0	0.0	0.0	0.0
Amortization of actuarial loss	0.0	0.0	0.2	0.1
Curtailment gain			0.0	0.0
Net periodic benefit (income) costs, before allocation			0.5	0.4
Portion allocated to Revlon Holdings			0.0	0.0
Net periodic benefit (income) costs	$ 0.1	$ 0.1	$ 0.5	$ 0.4

PENSION AND POST-RETIREMENT BENEFITS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ 0.8	$ (0.1)	$ 1.9	$ (0.5)		$ 0.6
Estimated contributions in next fiscal year	10.0		10.0
Forecast
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs					$ 3.0
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.7	(0.2)	1.4	(0.9)
Employer contributions	1.7		5.2
Other Post-Retirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	0.1	0.1	0.5	0.4
Employer contributions	0.2		0.6
Cost of sales
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net periodic benefit (income) costs	$ (2.5)	$ (0.6)	$ (0.8)	$ (1.9)

INCOME TAXES - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
(Benefit from) provision for income taxes	$ (10.8)	$ (0.4)	$ (37.8)	$ 16.0
Increase (decrease) in provision for income taxes	$ (10.4)		$ (53.8)
Statutory income tax rate	35.00%		35.00%

ACCUMULATED OTHER COMPREHENSIVE LOSS - Components of Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

$ (614.8)

$ (1.4)

$ (5.3)

(15.8)

^[1]

$ (13.7)

Accumulated Other Comprehensive Loss

(701.9)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(251.7)

^[1]

(15.8)

Foreign Currency Translation

(235.9)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(24.0)

(5.3)

Other comprehensive income (loss), tax benefit (expense)

(18.7)

(1.5)

Actuarial (Loss) Gain on Post-retirement Benefits

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(224.4)

(8.7)

Actuarial (Loss) Gain on Post-retirement Benefits - Amortization of pension related costs

(215.7)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss), tax benefit (expense)

(6.1)

(1.3)

Actuarial (Loss) Gain on Post-retirement Benefits - Net gain (loss)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss), tax benefit (expense)

(2.6)

(0.3)

Deferred Gain (Loss) - Hedging

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(3.0)

Deferred Gain (Loss) - Hedging - amortization of deferred gains (losses) related to the de-designated 2013 Interest Rate Swap

(1.2)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

Other comprehensive income (loss), tax benefit (expense)

1.8

1.1

Other

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(0.3)

0.0

Reclassification Adjustment out of Accumulated Other Comprehensive Income on Derivatives [Line Items]

$ (0.3)

[1]	See Note 13, “Accumulated Other Comprehensive Loss,” regarding the changes in the accumulated balances for each component of other comprehensive loss during the nine months ended September 30, 2017.

ACCUMULATED OTHER COMPREHENSIVE LOSS - Reclassification out of Accumulated Comprehensive Loss (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2017

Sep. 30, 2016

Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent

$ 1.4

$ 5.3

$ 15.8

^[1]

$ 13.7

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(614.8)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(701.9)

Interest rate swap

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(1.2)

Deferred gain - hedging

(3.0)

Deferred gain - hedging | Interest rate swap

(1.2)

Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]

(1.8)

(4.5)

(3.8)