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Document Entity Information	6 Months Ended
Document Entity Information	Mar. 31, 2014 shares
Document And Entity Information [Abstract]
Entity Registrant Name	AIR PRODUCTS & CHEMICALS INC /DE/
Entity Central Index Key	0000002969
Document Type	10-Q
Document Period End Date	Mar. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	212,275,495

Consolidated Income Statements - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Consolidated Income Statements [Abstract]
Sales	$ 2,581.9	$ 2,484.2	$ 5,127.4	$ 5,046.6
Cost of sales	1,917.6	1,813.6	3,783.5	3,713.7
Selling and administrative	263.4	266.6	544.3	534.8
Research and development	33.2	32.3	66.7	65.6
Other income (expense), net	17.0	18.0	37.4	29.6
Operating Income	384.7	389.7	770.3	762.1
Equity affiliates' income	30.4	39.8	68.6	81.2
Interest expense	31.5	35.2	64.8	71.0
Income from Continuing Operations before Taxes	383.6	394.3	774.1	772.3
Income tax provision	92.1	95.8	186.6	188.0
Income from Continuing Operations	291.5	298.5	587.5	584.3
Income from Discontinued Operations, net of tax	0.0	1.1	3.1	2.5
Net Income	291.5	299.6	590.6	586.8
Less: Net Income Attributable to Noncontrolling Interests	8.0	9.2	16.9	18.1
Net Income Attributable to Air Products	283.5	290.4	573.7	568.7
Net Income Attributable to Air Products
Income from continuing operations	283.5	289.3	570.6	566.2
Income from discontinued operations	0.0	1.1	3.1	2.5
Net Income Attributable to Air Products	$ 283.5	$ 290.4	$ 573.7	$ 568.7
Basic Earnings Per Common Share Attributable to Air Products
Income from continuing operations	$ 1.33	$ 1.38	$ 2.69	$ 2.71
Income from discontinued operations	0	.01	.01	.01
Net Income Attributable to Air Products	1.33	1.39	2.70	2.72
Diluted Earnings Per Common Share Attributable to Air Products
Income from continuing operations	1.32	1.37	2.66	2.67
Income from discontinued operations	0	.01	.01	.01
Net Income Attributable to Air Products	$ 1.32	$ 1.38	$ 2.67	$ 2.68
Weighted Average Common Shares - Basic (in millions)	212.4	208.4	212.1	209.2
Weighted Average Common Shares - Diluted (in millions)	214.9	211.0	214.6	211.8
Dividends Declared Per Common Share - Cash	$ .77	$ .71	$ 1.48	$ 1.35

Consolidated Comprehensive Income Statement - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Comprehensive Income, net of tax [Abstract]
Net Income	$ 291.5	$ 299.6	$ 590.6	$ 586.8
Translation adjustments, net of tax	(85.6)	(162.8)	(54.2)	(84.4)
Net gain (loss) on derivatives, net of tax	4.6	(2.5)	17.7	13.5
Pension and postretirement benefits, net of tax	0.0	0.0	0.0	0.0
Reclassification Adjustments [Abstract]
Currency translation adjustment	0.0	0.0	0.0	0.0
Derivatives, net of tax	(10.8)	6.6	(22.7)	(7.7)
Pension and postretirement benefits, net of tax	20.6	24.2	40.6	48.6
Total Other Comprehensive Income (Loss)	(71.2)	(134.5)	(18.6)	(30.0)
Comprehensive Income	220.3	165.1	572.0	556.8
Net income attributable to noncontrolling interests	8.0	9.2	16.9	18.1
Other Comprehensive Income (Loss) Attributable to Noncontrolling Interests	(3.5)	(2.8)	(4.6)	(1.7)
Comprehensive Income Attributable to Air Products	$ 215.8	$ 158.7	$ 559.7	$ 540.4

Consolidated Comprehensive Income Statement (Parenthetical) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Consolidated Comprehensive Income Statements [Abstract]
Tax effect on translation adjustments	$ (8.1)	$ 13.3	$ (21.7)	$ (0.3)
Tax effect on net gain (loss) on derivatives	0.5	(0.4)	5.3	5.4
Tax effect on pension and postretirement benefits	0.0	0.0	0.0	0.0
Tax effect on derivatives reclassified to earnings	(3.6)	2.3	(8.0)	(2.2)
Tax effect on pension and postretirement benefits reclassified to earnings	$ 9.6	$ 12.9	$ 19.2	$ 25.8

- Definition

Amount of tax effect, net of reclassification adjustments, on the result from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

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-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 25
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 31
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 23, 24, 25, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2012
Current Assets
Cash and cash items	$ 356.9	$ 450.4
Trade receivables, net	1,613.7	1,544.3
Inventories	665.3	706.1
Contracts in progress, less progress billings	134.7	182.3
Prepaid expenses	98.1	121.1
Other receivables and current assets	431.2	432.4
Current assets of discontinued operations	0.0	2.5
Total Current Assets	3,299.9	3,439.1
Investment in net assets of and advances to equity affiliates	1,230.5	1,195.5
Plant and Equipment, at cost	19,952.9	19,529.9
Less: accumulated depreciation	10,640.6	10,555.9
Plant and equipment, net	9,312.3	8,974.0
Goodwill	1,614.0	1,653.8
Intangible assets, net	674.1	717.3
Noncurrent capital lease receivables	1,439.6	1,476.9
Other noncurrent assets	392.6	393.5
Total Noncurrent Assets	14,663.1	14,411.0
Total Assets	17,963.0	17,850.1
Current Liabilities
Payables and accrued liabilities	1,859.8	1,944.9
Accrued income taxes	76.6	63.0
Short-term borrowings	1,061.5	709.9
Current portion of long-term debt	112.4	507.4
Current liabilities of discontinued operations	0.0	2.4
Total Current Liabilities	3,110.3	3,227.6
Long-term debt	4,993.2	5,056.3
Other noncurrent liabilities	1,161.6	1,164.3
Deferred income taxes	826.5	827.2
Total Noncurrent Liabilities	6,981.3	7,047.8
Total Liabilities	10,091.6	10,275.4
Commitments and Contingencies - See Note 10
Redeemable Noncontrolling Interest	343.6	375.8	392.5
Air Products Shareholders' Equity
Common stock (par value $1 per share)	249.4	249.4
Capital in excess of par value	813.2	799.2
Retained earnings	9,904.4	9,646.4
Accumulated other comprehensive loss	(1,034.6)	(1,020.6)
Treasury stock, at cost	(2,561.5)	(2,632.3)
Total Air Products Shareholders' Equity	7,370.9	7,042.1
Noncontrolling Interests	156.9	156.8
Total Equity	7,527.8	7,198.9	$ 6,623.3
Total Liabilities and Equity	$ 17,963.0	$ 17,850.1

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2014	Sep. 30, 2013
Air Products Shareholder's Equity [Abstract]
Common stock, par value	$ 1	$ 1
Common stock, issued shares	249,455,584	249,455,584
Treasury stock, shares	37,180,089	38,276,327

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating Activities
Net Income	$ 590.6	$ 586.8
Less: Net income attributable to noncontrolling interests	16.9	18.1
Net Income Attributable to Air Products	573.7	568.7
Income from discontinued operations	(3.1)	(2.5)
Income from continuing operations attributable to Air Products	570.6	566.2
Adjustments to reconcile income to cash provided by (used for) operating activities:
Depreciation and amortization	463.3	444.7
Deferred income taxes	36.4	32.8
Undistributed earnings of unconsolidated affiliates	(19.2)	(26.3)
Share-based compensation	23.4	22.4
Noncurrent capital lease receivables	1.1	(123.2)
Other adjustments	75.0	(146.0)
Working capital changes that provided (used) cash, excluding effects of acquisitions and divestitures:
Trade receivables	(82.0)	17.8
Inventories	33.6	53.1
Contracts in progress, less progress billings	17.6	(41.4)
Other receivables	(3.7)	(55.7)
Payables and accrued liabilities	(130.0)	(150.3)
Other working capital	38.6	4.1
Cash Provided by (Used for) Operating Activities	1,024.7	598.2
Investing Activities
Additions to plant and equipment	(802.2)	(707.3)
Proceeds from sale of assets and investments	11.2	6.4
Other investing activities	(0.4)	(1.3)
Cash Provided by (Used for) Investing Activities	(791.4)	(702.2)
Financing Activities
Long-term debt proceeds	39.2	504.0
Payments on long-term debt	(491.2)	(392.0)
Net increase (decrease) in commercial paper and short-term borrowings	370.9	604.4
Dividends paid to shareholders	(300.2)	(268.9)
Purchase of treasury shares	0.0	(461.6)
Proceeds from stock option exercises	57.7	62.7
Excess tax benefit from share-based compensation	12.6	14.3
Other financing activities	(26.7)	(20.2)
Cash Provided by (Used for) Financing Activities	(337.7)	42.7
Discontinued Operations
Cash provided by operating activities	0.7	9.8
Cash provided by (used for) investing activities	9.8	(0.9)
Cash provided by (used for) financing activities	0.0	0.0
Cash Provided by (Used for) Discontinued Operations	10.5	8.9
Effect of Exchange Rate Changes on Cash	0.4	(0.4)
Increase (Decrease) in Cash and Cash Items	(93.5)	(52.8)
Cash and Cash Items - Beginning of Year	450.4	454.4
Cash and Cash Items - End of Period	$ 356.9	$ 401.6

Basis of Presentation and Major Accounting Policies

6 Months Ended

Mar. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation and Major Accounting Policies

1. BASIS OF PRESENTATION AND MAJOR ACCOUNTING POLICIES

Refer to our 2013 Form 10-K for a description of major accounting policies. There have been no material changes to these accounting policies during the first six months of fiscal year 2014.

The consolidated financial statements of Air Products and Chemicals, Inc. and its subsidiaries (“we”, “our”, “us”, the “Company”, “Air Products”, or “registrant”) included herein have been prepared by us, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (SEC). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. In our opinion, the accompanying statements reflect adjustments necessary to present fairly the financial position, results of operations, and cash flows for those periods indicated, and contain adequate disclosure to make the information presented not misleading. Adjustments included herein are of a normal, recurring nature unless otherwise disclosed in the Notes. The interim results for the periods indicated herein, however, do not reflect certain adjustments, such as the valuation of inventories on the last-in, first-out (LIFO) cost basis, which are only finally determined on an annual basis. The consolidated financial statements and related Notes included herein should be read in conjunction with the financial statements and Notes thereto included in our latest Form 10-K in order to fully understand the basis of presentation. Results of operations for interim periods are not necessarily indicative of the results of operations for a full year.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

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-Publisher AICPA
-Name Statement of Position (SOP)
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name FASB Interpretation (FIN)
-Number 46R
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

New Accounting Guidance

6 Months Ended

Mar. 31, 2014

New Accounting Guidance [Abstract]

New Accounting Guidance

2. NEW ACCOUNTING GUIDANCE

Accounting Guidance Implemented in 2014

Amounts Reclassified out of Accumulated Other Comprehensive Income

In February 2013, the Financial Accounting Standards Board (FASB) issued disclosure guidance to improve the transparency of items reclassified out of accumulated other comprehensive income to net income. The guidance requires an entity to present, in a single location, information about the amounts reclassified out of accumulated other comprehensive income, by component, including the income statement line items affected by the reclassification. This disclosure guidance was effective for us beginning in the first quarter of fiscal year 2014 and did not have a material impact on our consolidated financial statements. Refer to Note 13, Accumulated Other Comprehensive Loss, for the required disclosures.

Cumulative Translation Adjustment

In March 2013, the FASB issued an update to clarify existing guidance for the release of cumulative translation adjustments into net income when a parent sells all or a part of its investment in a foreign entity or achieves a business combination of a foreign entity in stages. We adopted this guidance, which is to be applied prospectively, at the beginning of fiscal year 2014. This guidance did not have an impact on our consolidated financial statements.

New Accounting Guidance to be Implemented

Unrecognized Tax Benefits

In July 2013, the FASB issued guidance to require standard presentation of an unrecognized tax benefit when a carryforward related to net operating losses or tax credits exists. This guidance will be applied prospectively and is effective for us beginning in the first quarter of our fiscal year 2015, with early adoption permitted. We do not expect this guidance to have a material impact on our consolidated financial statements.

Share-based Compensation

In March 2014, the FASB ratified an Emerging Issues Task Force consensus clarifying that share-based compensation performance targets that could be achieved after the requisite service period should be treated as a performance condition that affects vesting, rather than a condition that affects the grant-date fair value of the award. This guidance will be effective for us beginning in fiscal year 2017, with early adoption permitted. We do not expect this guidance to have a material impact on our consolidated financial statements.

Discontinued Operations

In April 2014, the FASB issued an update to change the criteria for determining which disposals qualify as a discontinued operation and to expand related disclosure requirements. Under the new guidance, a disposal is required to be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on operations and financial results. This guidance will be effective prospectively for new disposals and new disposal groups classified as held for sale beginning in fiscal year 2016, with early adoption permitted.

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

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-Name Accounting Standards Codification
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+ Details

Discontinued Operations

6 Months Ended

Mar. 31, 2014

Discontinued Operations [Abstract]

Discontinued Operations

3. DISCONTINUED OPERATIONS

During the second quarter of 2012, the Board of Directors authorized the sale of our Homecare business, which had previously been reported as part of the Merchant Gases operating segment.

In the third quarter of 2012, we sold the majority of our Homecare business to The Linde Group for total sale proceeds of €590 million ($777). This amount included contingent proceeds of €110 million ($144) related to the outcome of certain retender arrangements. As of 31 March 2014, this liability is reflected in payables and accrued liabilities on our consolidated balance sheet, with payment expected in the fourth quarter of fiscal 2014.

In the first quarter of 2014, we sold the remaining portion of the Homecare business, which was primarily in the United Kingdom and Ireland, for £6.1 million ($9.8) and recorded a gain on sale of $2.4. We entered into an operations guarantee related to the obligations under certain homecare contracts assigned in connection with the transaction. Our maximum potential payment under the guarantee is £20 million (approximately $33 at 31 March 2014), and our exposure will be extinguished by 2020. The fair value of the guarantee is not material.

The results of discontinued operations are summarized below:
			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
	Sales	$	-	$	13.5	$	8.5	$	27.3

	Income before taxes	$	-	$	1.4	$	.7	$	2.8
	Income tax provision		-		.3		-		.3
	Income from operations of discontinued operations		-		1.1		.7		2.5
	Gain on sale of business, net of tax		-		-		2.4		-
	Income from Discontinued Operations, net of tax	$	-	$	1.1	$	3.1	$	2.5

The assets and liabilities classified as discontinued operations for the Homecare business at 30 September 2013 consisted of $2.5 in trade receivables, net, and $2.4 in payables and accrued liabilities. As of 31 March 2014, no assets or liabilities were classified as discontinued operations.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: 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=6360339&loc=d3e1361-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760

Reference 4: 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=6360339&loc=d3e1474-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1020-107759

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 45
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

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=6391110&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Business Restructuring and Cost Reduction Plans

6 Months Ended

Mar. 31, 2014

Business Restructuring and Cost Reduction Plans [Abstract]

Business Restructuring and Cost Reduction Plans

4. BUSINESS RESTRUCTURING AND COST REDUCTION PLANS

2013 Plan

During the fourth quarter of 2013, we recorded an expense of $231.6 ($157.9 after-tax, or $.74 per share) reflecting actions to better align our cost structure with current market conditions. The asset and contract actions primarily impacted the Electronics business due to continued weakness in the photovoltaic (PV) and light-emitting diode (LED) markets. The severance and other contractual benefits primarily impacted our Merchant Gases business and corporate functions in response to weaker than expected business conditions in Europe and Asia, reorganization of our operations and functional areas, and previously announced senior executive changes. The planned actions are expected to be completed by the end of fiscal year 2014.

The following table summarizes the carrying amount of the accrual for the 2013 plan at 31 March 2014:
	Severance and		Asset		Contract
	Other Benefits		Actions		Actions/Other		Total
2013 Charge	$	71.9	$	100.4	$	59.3	$	231.6
Amount reflected in pension liability		(6.9)		-		-		(6.9)
Noncash expenses		-		(100.4)		-		(100.4)
Cash expenditures		(3.0)		-		(58.5)		(61.5)
Currency translation adjustment		.4		-		-		.4
30 September 2013	$	62.4	$	-	$	.8	$	63.2
Cash expenditures		(17.8)		-		-		(17.8)
Currency translation adjustment		.1		-		-		.1
Accrued balance	$	44.7	$	-	$	.8	$	45.5

2012 Plans

In 2012, we recorded an expense of $327.4 ($222.4 after-tax, or $1.03 per share) for business restructuring and cost reduction plans in our Polyurethane Intermediates, Electronics, and European Merchant businesses. As of 30 September 2013, the planned actions were substantially completed.

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Inventories

6 Months Ended

Mar. 31, 2014

Inventory Disclosure [Abstract]

Inventories

5. INVENTORIES

The components of inventories are as follows:

	31 March		30 September
	2014		2013
Finished goods	$	501.9	$	527.3
Work in process		35.5		38.7
Raw materials, supplies and other		224.4		234.9
	$	761.8	$	800.9
Less: Excess of FIFO cost over LIFO cost		(96.5)		(94.8)
	$	665.3	$	706.1

First-in, first-out (FIFO) cost approximates replacement cost. Our inventories generally have a high turnover, and as a result, there is little difference between the original cost of an item and its current replacement cost.

Goodwill

6 Months Ended

Mar. 31, 2014

Goodwill Disclosure [Abstract]

Goodwill disclosure

6. GOODWILL

Changes to the carrying amount of consolidated goodwill by segment for the six months ended 31 March 2014 are as follows:

						Electronics and
		Merchant		Tonnage		Performance
		Gases		Gases		Materials		Total
Balance at 30 September 2013	$	1,192.0	$	15.2	$	446.6	$	1,653.8
Currency translation and other		(39.5)		.3		(.6)		(39.8)
Balance at 31 March 2014	$	1,152.5	$	15.5	$	446.0	$	1,614.0

Goodwill is subject to impairment testing at least annually. In addition, goodwill is tested more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists.

Financial Instruments

6 Months Ended

Mar. 31, 2014

Financial Instruments [Abstract]

Financial Instruments

7. FINANCIAL INSTRUMENTS

Currency Price Risk Management

Our earnings, cash flows, and financial position are exposed to foreign currency risk from foreign currency denominated transactions and net investments in foreign operations. It is our policy to minimize our cash flow volatility from changes in currency exchange rates. This is accomplished by identifying and evaluating the risk that our cash flows will change in value due to changes in exchange rates and by executing the appropriate strategies necessary to manage such exposures. Our objective is to maintain economically balanced currency risk management strategies that provide adequate downside protection.

Forward Exchange Contracts

We enter into forward exchange contracts to reduce the cash flow exposure to foreign currency fluctuations associated with highly anticipated cash flows and certain firm commitments such as the purchase of plant and equipment. We also enter into forward exchange contracts to hedge the cash flow exposure on intercompany loans. This portfolio of forward exchange contracts consists primarily of Euros and British Pound Sterling as well as Euros and U.S. dollars. The maximum remaining term of any forward exchange contract currently outstanding and designated as a cash flow hedge at 31 March 2014 is 3.3 years.

Forward exchange contracts are also used to hedge the value of investments in certain foreign subsidiaries and affiliates by creating a liability in a currency in which we have a net equity position. The primary currency pair in this portfolio of forward exchange contracts is the Euro and U.S. dollar.

In addition to the forward exchange contracts that are designated as hedges, we utilize forward exchange contracts that are not designated as hedges. These contracts are used to economically hedge foreign currency-denominated monetary assets and liabilities, primarily working capital. The primary objective of these forward exchange contracts is to protect the value of foreign currency-denominated monetary assets and liabilities from the effects of volatility in foreign exchange rates that might occur prior to their receipt or settlement. This portfolio of forward exchange contracts comprises many different foreign currency pairs, with a profile that changes from time to time depending on business activity and sourcing decisions.

The table below summarizes our outstanding currency price risk management instruments:

			31 March 2014			30 September 2013
				Years			Years
			US$	Average		US$	Average
			Notional	Maturity		Notional	Maturity
Forward exchange contracts:
	Cash flow hedges	$	2,532.2	.5	$	2,653.4	.6
	Net investment hedges		746.8	3.4		1,231.8	2.4
	Not designated		339.7	.1		751.9	.1
Total Forward Exchange Contracts		$	3,618.7	1.1	$	4,637.1	1.0

In addition to the above, we use foreign currency-denominated debt to hedge the foreign currency exposures of our net investment in certain foreign subsidiaries. The designated foreign currency denominated debt and related accrued interest included €901.3 million ($1,241.6) and Chinese Renminbi 740.9 million ($119.1) at 31 March 2014 and €908.3 million ($1,228.4) at 30 September 2013.

Debt Portfolio Management

It is our policy to identify on a continuing basis the need for debt capital and evaluate the financial risks inherent in funding the Company with debt capital. Reflecting the result of this ongoing review, the debt portfolio and hedging program are managed with the objectives and intent to (1) reduce funding risk with respect to borrowings made by us to preserve our access to debt capital and provide debt capital as required for funding and liquidity purposes, and (2) manage the aggregate interest rate risk and the debt portfolio in accordance with certain debt management parameters.

Interest Rate Management Contracts

We enter into interest rate swaps to change the fixed/variable interest rate mix of our debt portfolio in order to maintain the percentage of fixed- and variable-rate debt within the parameters set by management. In accordance with these parameters, the agreements are used to manage interest rate risks and costs inherent in our debt portfolio. Our interest rate management portfolio generally consists of fixed to floating interest rate swaps (which are designated as fair value hedges), pre-issuance interest rate swaps and treasury locks (which hedge the interest rate risk associated with anticipated fixed-rate debt issuances and are designated as cash flow hedges), and floating to fixed interest rate swaps (which are designated as cash flow hedges). At 31 March 2014, the outstanding interest rate swaps were denominated in U.S. dollars and Chilean Pesos. The maximum remaining term of any interest rate swap designated as a cash flow hedge is .9 years. The notional amount of the interest rate swap agreements is equal to or less than the designated debt being hedged. When interest rate swaps are used to hedge variable-rate debt, the indices of the swaps and the debt to which they are designated are the same. It is our policy not to enter into any interest rate management contracts which lever a move in interest rates on a greater than one-to-one basis.

Cross Currency Interest Rate Swap Contracts

We enter into cross currency interest rate swap contracts when our risk management function deems necessary. These contracts may entail both the exchange of fixed- and floating-rate interest payments periodically over the life of the agreement and the exchange of one currency for another currency at inception and at a specified future date. These contracts effectively convert the currency denomination of a debt instrument into another currency in which we have a net equity position while changing the interest rate characteristics of the instrument. The contracts are used to hedge either certain net investments in foreign operations or non-functional currency cash flows related to intercompany loans. The current cross currency interest rate swap portfolio consists of fixed-to-fixed swaps between U.S. dollars and Chilean Pesos, U.S. dollars and offshore Chinese Renminbi, as well as U.S. dollars and British Pound Sterling.

The following table summarizes our outstanding interest rate management contracts and cross currency interest rate swaps:

			31 March 2014							30 September 2013
						Average		Years					Average		Years
		US$		Average		Receive		Average	US$		Average		Receive		Average
		Notional		Pay %		%		Maturity	Notional		Pay %		%		Maturity
Interest rate swaps (fair value hedge)		$	400.0	LIBOR		3.25	%	5.4	$	300.0	LIBOR		3.61	%	5.9
Cross currency interest rate swaps
	(net investment hedge)	$	306.9	3.64	%	.45	%	2.4	$	310.8	3.87	%	.72	%	2.4
Interest rate swaps (cash flow hedge)		$	452.8	3.58	%	.74	%	.5	$	52.8	6.84	%	5.64	%	1.4
Cross currency interest rate swaps
	(cash flow hedge)	$	275.9	3.69	%	2.65	%	4.4	$	169.3	3.48	%	2.53	%	4.8

The table below summarizes the fair value and balance sheet location of our outstanding derivatives:

		Balance Sheet	31 March		30 September		Balance Sheet	31 March		30 September
		Location	2014		2013		Location	2014		2013
Derivatives Designated as
	Hedging Instruments:

Forward exchange contracts		Other receivables	$	65.1	$	52.2	Accrued liabilities	$	25.0	$	22.5

Interest rate management contracts		Other receivables		-		-	Accrued liabilities		3.4		3.5

		Other noncurrent					Other noncurrent
Forward exchange contracts		assets		1.9		28.7	liabilities		28.6		7.7

		Other noncurrent					Other noncurrent
Interest rate management contracts		assets		49.3		35.4	liabilities		4.4		6.1
Total Derivatives Designated as
	Hedging Instruments		$	116.3	$	116.3		$	61.4	$	39.8
Derivatives Not Designated as
	Hedging Instruments:
Forward exchange contracts		Other receivables	$	1.0	$	9.6	Accrued liabilities	$	1.0	$	1.5
Total Derivatives			$	117.3	$	125.9		$	62.4	$	41.3

Refer to Note 8, Fair Value Measurements, which defines fair value, describes the method for measuring fair value, and provides additional disclosures regarding fair value measurements.

The table below summarizes the gain or loss related to our cash flow hedges, fair value hedges, net investment hedges, and derivatives not designated as hedging instruments


		Three Months Ended 31 March
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2014		2013		2014		2013		2014		2013		2014		2013
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	5.1	$	(7.2)	$	-	$	-	$	(.5)	$	4.7	$	4.6	$	(2.5)
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.8		-		-		-		-		-		.8		-
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(5.9)		6.8		-		-		(5.1)		-		(11.0)		6.8
Net (gain) loss reclassified from OCI
	to interest expense (effective portion)		(.8)		(.6)		-		-		.3		.2		(.5)		(.4)
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		(.1)		.2		-		-		-		-		(.1)		.2
Fair Value Hedges:
Net gain (loss) recognized in interest expense ^(B)		$	-	$	-	$	-	$	-	$	1.0	$	(3.3)	$	1.0	$	(3.3)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	(6.7)	$	13.5	$	1.9	$	18.3	$	2.5	$	(2.6)	$	(2.3)	$	29.2
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net ^(C)		$	(.3)	$	(.7)	$	-	$	-	$	.2	$	-	$	(.1)	$	(.7)

		Six Months Ended 31 March
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2014		2013		2014		2013		2014		2013		2014		2013
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	19.4	$	7.7	$	-	$	-	$	(1.7)	$	5.8	$	17.7	$	13.5
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		1.0		.7		-		-		-		-		1.0		.7
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(18.6)		(8.3)		-		-		(3.7)		-		(22.3)		(8.3)
Net (gain)loss reclassified from OCI
	to interest expense (effective portion)		(.8)		(1.0)		-		-		.1		.6		(.7)		(.4)
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		(.7)		.3		-		-		-		-		(.7)		.3
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	(3.4)	$	(7.0)	$	(3.4)	$	(7.0)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	(16.6)	$	.2	$	(11.7)	$	(.5)	$	7.6	$	(2.3)	$	(20.7)	$	(2.6)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(.2)	$	(.8)	$	-	$	-	$	.2	$	-	$	-	$	(.8)

^(A)Other includes the impact on other comprehensive income (OCI) and earnings primarily related to interest rate and cross currency interest

rate swaps.

^(B)The impact of fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in

related interest rates on recognized outstanding debt.

^(C)The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the

impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies.

The amount of cash flow hedges' unrealized gains and losses at 31 March 2014 that are expected to be reclassified to earnings in the next twelve months is not material.

The cash flows related to all derivative contracts are reported in the operating activities section of the consolidated statements of cash flows.

Credit Risk-Related Contingent Features

Certain derivative instruments are executed under agreements that require us to maintain a minimum credit rating with both Standard & Poor's and Moody's. If our credit rating falls below this threshold, the counterparty to the derivative instruments has the right to request full collateralization on the derivatives' net liability position. The net liability position of derivatives with credit risk-related contingent features was $16.0 as of 31 March 2014 and $10.0 as of 30 September 2013. Because our current credit rating is above the various pre-established thresholds, no collateral has been posted on these liability positions.

Counterparty Credit Risk Management

We execute all financial derivative transactions with counterparties that are highly rated financial institutions, all of which are investment grade at this time. Some of our underlying derivative agreements give us the right to require the institution to post collateral if its credit rating falls below the pre-established thresholds with Standard & Poor's or Moody's. These are the same agreements referenced in Credit Risk-Related Contingent Features above. The collateral that the counterparties would be required to post was $57.9 as of 31 March 2014 and $80.6 as of 30 September 2013. No financial institution is required to post collateral at this time, as all have credit ratings at or above the threshold.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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+ Details

Fair Value Measurements

6 Months Ended

Mar. 31, 2014

Fair Value Measurements [Abstract]

Fair Value Measurements

8. FAIR VALUE MEASUREMENTS

Fair value is defined as an exit price, i.e., the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows:

Level 1—Quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2—Inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the asset or liability.

Level 3—Inputs that are unobservable for the asset or liability based on our own assumptions (about the assumptions market participants would use in pricing the asset or liability).

The methods and assumptions used to measure the fair value of financial instruments are as follows:

Derivatives

The fair value of our interest rate management contracts and forward exchange contracts are quantified using the income approach and are based on estimates using standard pricing models. These models take into account the value of future cash flows as of the balance sheet date, discounted to a present value using discount factors that match both the time to maturity and currency of the underlying instruments. The computation of the fair values of these instruments is generally performed by the Company. These standard pricing models utilize inputs which are derived from or corroborated by observable market data such as interest rate yield curves and currency spot and forward rates. In addition, on an ongoing basis, we randomly test a subset of our valuations against valuations received from the transaction's counterparty to validate the accuracy of our standard pricing models. Counterparties to these derivative contracts are highly rated financial institutions.

Refer to Note 7, Financial Instruments, for a description of derivative instruments, including details on the balance sheet line classifications.

Long-term Debt

The fair value of our debt is based on estimates using standard pricing models that take into account the value of future cash flows as of the balance sheet date, discounted to a present value using discount factors that match both the time to maturity and currency of the underlying instruments. These standard valuation models utilize observable market data such as interest rate yield curves and currency spot rates. Therefore, the fair value of our debt is classified as a level 2 measurement. We generally perform the computation of the fair value of these instruments.

The carrying values and fair values of financial instruments were as follows:

		31 March 2014				30 September 2013
		Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
	Forward exchange contracts	$	68.0	$	68.0	$	90.5	$	90.5
	Interest rate management contracts		49.3		49.3		35.4		35.4
Available-for-sale securities
	Airgas investment
	Other investments
Liabilities
Derivatives
	Forward exchange contracts	$	54.6	$	54.6	$	31.7	$	31.7
	Interest rate management contracts		7.8		7.8		9.6		9.6
Long-term debt, including current portion			5,105.6		5,302.8		5,563.7		5,804.1

The carrying amounts reported in the balance sheet for cash and cash items, trade receivables, payables and accrued liabilities, accrued income taxes, and short-term borrowings approximate fair value due to the short-term nature of these instruments. Accordingly, these items have been excluded from the above table.

The following table summarizes assets and liabilities measured at fair value on a recurring basis in the consolidated balance sheets:

			31 March 2014								30 September 2013
			Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
	Assets at Fair Value
	Derivatives
		Forward exchange contracts	$	68.0	$	-	$	68.0	$	-	$	90.5	$	-	$	90.5	$	-
		Interest rate management contracts		49.3		-		49.3		-		35.4		-		35.4		-
	Total Assets at Fair Value		$	117.3	$	-	$	117.3	$	-	$	125.9	$	-	$	125.9	$	-
	Liabilities at Fair Value
	Derivatives
		Forward exchange contracts	$	54.6	$	-	$	54.6	$	-	$	31.7	$	-	$	31.7	$	-
		Interest rate management contracts		7.8		-		7.8		-		9.6		-		9.6		-
	Total Liabilities at Fair Value		$	62.4	$	-	$	62.4	$	-	$	41.3	$	-	$	41.3	$	-

- Definition

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

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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Retirement Benefits

6 Months Ended

Mar. 31, 2014

Retirement Benefits [Abstract]

Retirement Benefits

9. RETIREMENT BENEFITS

The components of net periodic benefit cost for the defined benefit pension and other postretirement benefit plans for the three and six months ended 31 March 2014 and 2013 were as follows:

	Pension Benefits								Other Benefits
	2014				2013				2014		2013
Three Months Ended 31 March	U.S.		International		U.S.		International
Service cost	$	10.6	$	9.0	$	13.0	$	8.0	$	.8	$	1.1
Interest cost		32.7		16.9		29.2		14.3		.6		.5
Expected return on plan assets		(46.9)		(19.6)		(47.7)		(17.6)		-		-
Prior service cost amortization		.7		-		.7		.1		-		-
Actuarial loss amortization		19.6		8.9		29.1		6.6		.5		.6
Settlements		-		.5		-		-		-		-
Other		-		.5		-		.5		-		-
Net periodic benefit cost	$	16.7	$	16.2	$	24.3	$	11.9	$	1.9	$	2.2


	Pension Benefits								Other Benefits
	2014				2013				2014		2013
Six Months Ended 31 March	U.S.		International		U.S.		International
Service cost	$	21.3	$	17.8	$	26.0	$	16.3	$	1.6	$	2.1
Interest cost		65.4		33.5		58.4		29.0		1.2		1.0
Expected return on plan assets		(93.9)		(38.8)		(92.6)		(35.9)		-		-
Prior service cost amortization		1.4		.1		1.4		.2		-		-
Actuarial loss amortization		39.2		17.7		58.2		13.4		.9		1.2
Settlements		-		.5		-		-		-		-
Special termination benefits		.2		-		-		-		-		-
Other		-		1.0		-		1.1		-		-
Net periodic benefit cost	$	33.6	$	31.8	$	51.4	$	24.1	$	3.7	$	4.3

Net periodic benefit cost is primarily included in cost of sales and selling and administrative expense on our consolidated income statements. The amount of net periodic benefit cost capitalized in 2014 and 2013 was not material.

For the six months ended 31 March 2014 and 2013, our cash contributions to funded pension plans and benefit payments under unfunded pension plans were $43.9 and $238.9, respectively. Total contributions for fiscal 2014 are expected to be approximately $80 to $100. During fiscal 2013, total contributions were $300.8.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/topic&trid=2235017

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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Commitments and Contingencies

6 Months Ended

Mar. 31, 2014

Commitments And Contingencies [Abstract]

Commitments and Contingencies

10. COMMITMENTS AND CONTINGENCIES

Litigation

We are involved in various legal proceedings, including competition, environmental, health, safety, product liability, and insurance matters. In September 2010, the Brazilian Administrative Council for Economic Defense (CADE) issued a decision against our Brazilian subsidiary, Air Products Brasil Ltda., and several other Brazilian industrial gas companies for alleged anticompetitive activities. CADE imposed a civil fine of R$179.2 million (approximately $79 at 31 March 2014) on Air Products Brasil Ltda. This fine was based on a recommendation by a unit of the Brazilian Ministry of Justice whose investigation began in 2003, alleging violation of competition laws with respect to the sale of industrial and medical gases. The fines are based on a percentage of our total revenue in Brazil in 2003.

We have denied the allegations made by the authorities and filed an appeal in October 2010 with the Brazilian courts. Certain of our defenses, if successful, could result in the matter being dismissed with no fine against us. We, with advice of our outside legal counsel, have assessed the status of this matter and have concluded that, although an adverse final judgment after exhausting all appeals is reasonably possible, such a judgment is not probable. As a result, no provision has been made in the consolidated financial statements. We estimate the maximum possible loss to be the full amount of the fine of R$179.2 million (approximately $79 at 31 March 2014) plus interest accrued thereon until final disposition of the proceedings.

We are required to provide security for the payment of the fine (and interest) in order to suspend execution of the judgment during the appeal process, during which time interest will accrue on the fine. The security is only collectible by the court in the event we are not successful in our appeal and do not timely pay the fine. The security could be in the form of a bank guarantee or in other forms which the courts deem acceptable. The form of security to be provided by us has not been finally determined.

While we do not expect that any sums we may have to pay in connection with this or any other legal proceeding would have a material adverse effect on our consolidated financial position or net cash flows, a future charge for regulatory fines or damage awards could have a significant impact on our net income in the period in which it is recorded.

Environmental

In the normal course of business, we are involved in legal proceedings under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA: the federal Superfund law), Resource Conservation and Recovery Act (RCRA), and similar state and foreign environmental laws relating to the designation of certain sites for investigation or remediation. Presently, there are approximately 34 sites on which a final settlement has not been reached where we, along with others, have been designated a potentially responsible party by the Environmental Protection Agency or are otherwise engaged in investigation or remediation, including cleanup activity at certain of our current and former manufacturing sites. We continually monitor these sites for which we have environmental exposure.

Accruals for environmental loss contingencies are recorded when it is probable that a liability has been incurred and the amount of loss can be reasonably estimated. The consolidated balance sheets at 31 March 2014 and 30 September 2013 included an accrual of $85.4 and $86.7, respectively, primarily as part of other noncurrent liabilities. The environmental liabilities will be paid over a period of up to 30 years. We estimate the exposure for environmental loss contingencies to range from $85 to a reasonably possible upper exposure of $99 as of 31 March 2014.

Actual costs to be incurred at identified sites in future periods may vary from the estimates, given inherent uncertainties in evaluating environmental exposures. Using reasonably possible alternative assumptions of the exposure level could result in an increase to the environmental accrual. Due to the inherent uncertainties related to environmental exposures, a significant increase to the reasonably possible upper exposure level could occur if a new site is designated, the scope of remediation is increased, a different remediation alternative is identified, or a significant increase in our proportionate share occurs. We do not expect that any sum we may have to pay in connection with environmental matters in excess of the amounts recorded or disclosed above would have a material adverse impact on our financial position or results of operations in any one year.

PACE

At 31 March 2014, $32.6 of the environmental accrual was related to the Pace facility.

In 2006, we sold our Amines business, which included operations at Pace, Florida and recognized a liability for retained environmental obligations associated with remediation activities at Pace. We are required by the Florida Department of Environmental Protection (FDEP) and the United States Environmental Protection Agency (USEPA) to continue our remediation efforts. We estimated that it would take about 20 years to complete the groundwater remediation, and the costs through completion were estimated to range from $42 to $52. As no amount within the range was a better estimate than another, we recognized a pretax expense in fiscal 2006 of $42.0 as a component of income from discontinued operations and recorded an environmental accrual of $42.0 in continuing operations on the consolidated balance sheets. There has been no change to the estimated exposure range related to the Pace facility.

We have implemented many of the remedial corrective measures at the Pace, Florida facility required under 1995 Consent Orders issued by the FDEP and the USEPA. Contaminated soils have been bioremediated, and the treated soils have been secured in a lined on-site disposal cell. Several groundwater recovery systems have been installed to contain and remove contamination from groundwater. We completed an extensive assessment of the site to determine how well existing measures are working, what additional corrective measures may be needed, and whether newer remediation technologies that were not available in the 1990s might be suitable to more quickly and effectively remove groundwater contaminants. Based on assessment results, we completed a focused feasibility study that appears to have identified new and alternative approaches that should more effectively remove contaminants and achieve the targeted remediation goals. We continue to review the new approaches with the FDEP.

PIEDMONT

At 31 March 2014, $19.1 of the environmental accrual was related to the Piedmont site.

On 30 June 2008, we sold our Elkton, Maryland and Piedmont, South Carolina production facilities and the related North American atmospheric emulsions and global pressure sensitive adhesives businesses. In connection with the sale, we recognized a liability for retained environmental obligations associated with remediation activities at the Piedmont site. This site is under active remediation for contamination caused by an insolvent prior owner. The sale of the site triggered expense recognition. Prior to the sale, remediation costs had been capitalized since they improved the property as compared to its condition when originally acquired. We are required by the South Carolina Department of Health and Environmental Control to address both contaminated soil and groundwater. Numerous areas of soil contamination have been addressed, and contaminated groundwater is being recovered and treated. We estimate that it will take until 2017 to complete source area remediation and another 15 years thereafter to complete groundwater recovery, with costs through completion estimated to be $24. We recognized a pretax expense in 2008 of $24.0 as a component of income from discontinued operations and recorded an environmental liability of $24.0 in continuing operations on the consolidated balance sheets. There has been no change to the estimated exposure.

PAULSBORO

At 31 March 2014, $4.5 of the environmental accrual was related to the Paulsboro site.

During the first quarter of 2009, management committed to a plan to sell the production facility in Paulsboro, New Jersey and recognized a $16.0 environmental liability associated with this site. The change in the liability balance since it was established is a result of spending and changes in the estimated exposure. In December 2009, we completed the sale of this facility. We are required by the New Jersey state law to investigate and, if contaminated, remediate a site upon its sale. We estimate that it will take several years to complete the investigation/remediation efforts at this site.

PASADENA

At 31 March 2014, $12.5 of the environmental accrual was related to the Pasadena site.

During the fourth quarter of 2012, management committed to permanently shutting down our PUI production facility in Pasadena, Texas. In shutting down and dismantling the facility, we will undertake certain remediation obligations related to soil and groundwater contaminants. We have been pumping and treating the groundwater to control off-site migration of contaminated groundwater in compliance with regulatory requirements and under the approval of the Texas Commission on Environmental Quality (TCEQ). We estimate that we will continue this program for 30 years subsequent to the shutdown of the PUI production facility. In addition, we will perform additional work to address other environmental obligations at the site. This additional work includes addressing the RCRA permitted hazardous waste management units, investigating other potential solid waste management units, performing post closure care for two closed RCRA surface impoundment units and establishing engineering controls. In 2012, we estimated the total exposure at this site to be $13.0. There has been no change to the estimated exposure.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Share-Based Compensation

6 Months Ended

Mar. 31, 2014

Share-Based Compensation [Abstract]

Share-Based Compensation

11. SHARE-BASED COMPENSATION

We have various share-based compensation programs, which include stock options, deferred stock units, and restricted stock. Under all programs, the terms of the awards are fixed at the grant date. We issue shares from treasury stock upon the exercise of stock options, the payout of deferred stock units, and the issuance of restricted stock awards. As of 31 March 2014, there were 5,656,488 shares available for future grant under our Long-Term Incentive Plan, which is shareholder approved.

During the six months ended 31 March 2014, we granted 778,928 stock options at a weighted-average exercise price of $107.69 and an estimated fair value of $28.72 per option. The fair value of these options was estimated using a Black Scholes option valuation model that used the following assumptions:


Expected volatility	29.8%–30.3	%
Expected dividend yield	2.5	%
Expected life (in years)	7.4–8.4
Risk-free interest rate	2.3%–2.7	%

In addition, we granted 216,622 deferred stock units at a weighted-average grant-date fair value of $108.03 and 12,649 restricted shares at a weighted-average grant-date fair value of $107.69.

Share-based compensation cost recognized in the consolidated income statement is summarized below:

			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
	Before-Tax Share-Based Compensation Cost	$	11.6	$	12.3	$	23.4	$	22.4
	Income tax benefit		(3.9)		(4.5)		(8.2)		(8.1)
	After-Tax Share-Based Compensation Cost	$	7.7	$	7.8	$	15.2	$	14.3

Before-tax share-based compensation cost is primarily included in selling and administrative expense on our consolidated income statements. The amount of share-based compensation cost capitalized in 2014 and 2013 was not material.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Equity

6 Months Ended

Mar. 31, 2014

Stockholders Equity Note [Abstract]

Equity

12. EQUITY

The following is a summary of the changes in total equity for the three and six months ended 31 March:


		Three Months Ended 31 March
		2014						2013
				Non-						Non-
		Air		controlling		Total		Air		controlling		Total
		Products		Interests		Equity		Products		Interests		Equity
Balance at 31 December		$	7,264.0	$	158.7	$	7,422.7	$	6,299.3	$	151.9	$	6,451.2
Net income ^(A)			283.5		7.3		290.8		290.4		7.1		297.5
Other comprehensive (loss)			(67.7)		(3.5)		(71.2)		(131.7)		(2.8)		(134.5)
Dividends on common stock (per share $.77, $.71)			(163.4)		-		(163.4)		(147.9)		-		(147.9)
Dividends to noncontrolling interests			-		(5.6)		(5.6)		-		(4.3)		(4.3)
Share-based compensation expense			11.6		-		11.6		12.3		-		12.3
Issuance of treasury shares for stock option and
	award plans		34.7		-		34.7		34.7		-		34.7
Tax benefit of stock option and award plans			9.2		-		9.2		9.5		-		9.5
Purchase of noncontrolling interests			-		-		-		(.3)		-		(.3)
Other equity transactions			(1.0)		-		(1.0)		(.8)		-		(.8)
Balance at 31 March		$	7,370.9	$	156.9	$	7,527.8	$	6,365.5	$	151.9	$	6,517.4

			Six Months Ended 31 March
			2014						2013
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 30 September			$	7,042.1	$	156.8	$	7,198.9	$	6,477.2	$	146.1	$	6,623.3
Net income^(A)				573.7		14.9		588.6		568.7		13.9		582.6
Other comprehensive (loss)				(14.0)		(4.6)		(18.6)		(28.3)		(1.7)		(30.0)
Dividends on common stock (per share $1.48, $1.35)				(313.7)		-		(313.7)		(280.8)		-		(280.8)
Dividends to noncontrolling interests				-		(10.2)		(10.2)		-		(6.4)		(6.4)
Share-based compensation expense				23.4		-		23.4		22.4		-		22.4
Purchase of treasury shares				-		-		-		(461.6)		-		(461.6)
Issuance of treasury shares for stock option and
	award plans			47.9		-		47.9		49.5		-		49.5
Tax benefits of stock option and award plans				14.0		-		14.0		19.7		-		19.7
Purchase of noncontrolling interests				(.5)		-		(.5)		(.3)		-		(.3)
Other equity transactions				(2.0)		-		(2.0)		(1.0)		-		(1.0)
Balance at 31 March			$	7,370.9	$	156.9	$	7,527.8	$	6,365.5	$	151.9	$	6,517.4

	^(A)	Net income attributable to noncontrolling interests excludes net income related to redeemable noncontrolling interests, which are not part of total equity. Refer to Note 14, Noncontrolling Interests, for additional information.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: 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.(d),(e))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

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=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: 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=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Accumulated Other Comprehensive Loss

6 Months Ended

Mar. 31, 2014

Accumulated Other Comprehensive Loss Net Of Tax [Abstract]

Accumulated Other Comprehensive Loss

13. ACCUMULATED OTHER COMPREHENSIVE LOSS

The table below summarizes changes in accumulated other comprehensive loss (AOCL), net of tax, attributable to Air Products for the three and six months ended 31 March 2014:

		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 31 December 2013		$	(2.9)	$	(29.0)	$	(935.0)	$	(966.9)
	Other comprehensive income (loss) before reclassifications		4.6		(85.6)		-		(81.0)
	Amounts reclassified from AOCL		(10.8)		-		20.6		9.8
Net current period other comprehensive income (loss)		$	(6.2)	$	(85.6)	$	20.6	$	(71.2)
Amount attributable to noncontrolling interest			.1		(3.7)		.1		(3.5)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)

		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 30 September 2013		$	(4.1)	$	(61.5)	$	(955.0)	$	(1,020.6)
	Other comprehensive income (loss) before reclassifications		17.7		(54.2)		-		(36.5)
	Amounts reclassified from AOCL		(22.7)		-		40.6		17.9
Net current period other comprehensive income (loss)		$	(5.0)	$	(54.2)	$	40.6	$	(18.6)
Amount attributable to noncontrolling interest			.1		(4.8)		.1		(4.6)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)


The table below summarizes the reclassifications out of accumulated other comprehensive loss and the affected line item on the consolidated income statements:

			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
(Gain) Loss on Cash Flow Hedges, net of tax
	Sales/cost of sales	$	.8	$	―	$	1.0	$	.7
	Other income/expense, net		(11.1)		7.0		(23.0)		(8.0)
	Interest expense		(.5)		(.4)		(.7)		(.4)
Total (Gain) Loss on Cash Flow Hedges, net of tax		$	(10.8)	$	6.6	$	(22.7)	$	(7.7)

Pension and Postretirement Benefits, net of tax^(A)		$	20.6	$	24.2	$	40.6	$	48.6

^(A)	The components include prior service cost amortization, actuarial loss amortization, and settlements and are reflected in net periodic benefit cost. Refer to Note 9, Retirement Benefits.

Noncontrolling Interests

6 Months Ended

Mar. 31, 2014

Noncontrolling Interests [Abstract]

Noncontrolling Interests

14. NONCONTROLLING INTERESTS

INDURA S.A.

Redeemable Noncontrolling Interest

In 2012, we purchased a controlling equity interest in the outstanding shares of Indura S.A. As part of the purchase agreement, the largest minority shareholder in Indura S.A. has the right to exercise a put option to require us to purchase up to a 30.5% equity interest during the two-year period beginning on 1 July 2015, at a redemption value equal to fair market value (subject to a minimum price based upon the acquisition date value escalated by an inflation factor). The put option is embedded within the minority interest shares that are subject to the put option. The redemption feature requires classification of the minority shareholder's interest in the consolidated balance sheet outside of equity under the caption “Redeemable Noncontrolling Interest.”

Adjustments to the value of the redeemable noncontrolling interest due to the redemption feature, if any, will be recognized as they occur and recorded within capital in excess of par value.

The following is a summary of the changes in redeemable noncontrolling interest for the three and six months ended 31 March:


	Three Months Ended 31 March
	2014		2013
Balance at 31 December	$	358.7	$	390.7
Net income		.7		2.1
Currency translation adjustment		(15.8)		5.9
Balance at 31 March	$	343.6	$	398.7


		Six Months Ended 31 March
	2014		2013
Balance at 30 September	$	375.8	$	392.5
Net income		2.0		4.2
Dividends		(3.5)		-
Currency translation adjustment		(30.7)		2.0
Balance at 31 March	$	343.6	$	398.7

As of 31 March 2014, we have a 67.3% controlling equity interest in Indura S.A.

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References + Details

Earnings per Share

6 Months Ended

Mar. 31, 2014

Earnings Per Share

Earnings per Share

15. EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share (EPS):

		Three Months Ended				Six Months Ended
		31 March				31 March
		2014		2013		2014		2013
Numerator
Income from continuing operations		$	283.5	$	289.3	$	570.6	$	566.2
Income from discontinued operations			-		1.1		3.1		2.5
Net Income Attributable to Air Products		$	283.5	$	290.4	$	573.7	$	568.7
Denominator (in millions)
Weighted average common shares — Basic			212.4		208.4		212.1		209.2
Effect of dilutive securities
	Employee stock option and other award plans		2.5		2.6		2.5		2.6
Weighted average common shares — Diluted			214.9		211.0		214.6		211.8
Basic EPS Attributable to Air Products
Income from continuing operations		$	1.33	$	1.38	$	2.69	$	2.71
Income from discontinued operations			-		.01		.01		.01
Net Income Attributable to Air Products		$	1.33	$	1.39	$	2.70	$	2.72
Diluted EPS Attributable to Air Products
Income from continuing operations		$	1.32	$	1.37	$	2.66	$	2.67
Income from discontinued operations			-		.01		.01		.01
Net Income Attributable to Air Products		$	1.32	$	1.38	$	2.67	$	2.68

Options on .8 million shares were antidilutive and therefore excluded from the computation of diluted earnings per share for the three and six months ended 31 March 2014. Options on 2.2 million and 3.7 million shares were antidilutive and therefore excluded from the computation of diluted earnings per share for the three and six months ended 31 March 2013, respectively.

Supplemental Information

6 Months Ended

Mar. 31, 2014

Supplemental Information [Abstract]

Supplemental Information

16. SUPPLEMENTAL INFORMATION

Debt

As of 31 March 2014, we have classified $400.0 of commercial paper and a 3.875% Eurobond for €300.0 million ($413) maturing in March 2015 as long-term debt because we have the ability to refinance the debt under our $2,500.0 committed credit facility maturing 30 April 2018 on a long-term basis. Our current intent is to refinance this debt via the U.S. or European public or private placement markets.

Share Repurchase Program

On 15 September 2011, the Board of Directors authorized the repurchase of up to $1,000 of our outstanding common stock. We repurchase shares pursuant to Rules 10b5-1 and 10b-18 under the Securities Exchange Act of 1934, as amended, through repurchase agreements established with several brokers. During fiscal year 2013, we purchased 5.7 million of our outstanding shares at a cost of $461.6. There were no purchases during the first six months of fiscal year 2014. At 31 March 2014, $485.3 in share repurchase authorization remains.

Business Segment Information

6 Months Ended

Mar. 31, 2014

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Business Segment and Geographic Information

17. BUSINESS SEGMENT INFORMATION

Our segments are organized based on differences in product and/or type of customer. We have four business segments consisting of Merchant Gases, Tonnage Gases, Electronics and Performance Materials, and Equipment and Energy.

		Three Months Ended				Six Months Ended
		31 March				31 March
		2014		2013		2014		2013
Sales to External Customers
	Merchant Gases	$	1,040.1	$	1,003.2	$	2,087.8	$	2,012.3
	Tonnage Gases		839.9		808.5		1,648.0		1,706.9
	Electronics and Performance Materials		591.7		548.8		1,170.8		1,097.8
	Equipment and Energy		110.2		123.7		220.8		229.6
Segment and Consolidated Totals		$	2,581.9	$	2,484.2	$	5,127.4	$	5,046.6

Operating Income
	Merchant Gases	$	143.4	$	168.1	$	312.6	$	339.1
	Tonnage Gases		112.2		123.2		229.8		261.3
	Electronics and Performance Materials		107.1		77.5		190.6		138.8
	Equipment and Energy		22.9		20.6		43.4		29.0
Segment Total		$	385.6	$	389.4	$	776.4	$	768.2
	Other		(.9)		.3		(6.1)		(6.1)
Consolidated Total		$	384.7	$	389.7	$	770.3	$	762.1


		31 March			30 September
			2014			2013
Identifiable Assets ^(A)
	Merchant Gases		$	6,682.3		$	6,729.9
	Tonnage Gases			5,473.3			5,397.0
	Electronics and Performance Materials			2,870.7			2,859.4
	Equipment and Energy			846.5			675.2
Segment Total			$	15,872.8		$	15,661.5
	Other			859.7			990.6
	Discontinued operations			-			2.5
Consolidated Total			$	16,732.5		$	16,654.6

^(A)Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Discontinued Operations (Tables)

6 Months Ended

Mar. 31, 2014

Discontinued Operations [Abstract]

Schedule of Operating Results and Assets and Liabilities of Discontinued Operations

The results of discontinued operations are summarized below:
			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
	Sales	$	-	$	13.5	$	8.5	$	27.3

	Income before taxes	$	-	$	1.4	$	.7	$	2.8
	Income tax provision		-		.3		-		.3
	Income from operations of discontinued operations		-		1.1		.7		2.5
	Gain on sale of business, net of tax		-		-		2.4		-
	Income from Discontinued Operations, net of tax	$	-	$	1.1	$	3.1	$	2.5

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Business Restructuring and Cost Reduction Plans (Tables)

6 Months Ended

Mar. 31, 2014

Business Restructuring and Cost Reduction Plans [Abstract]

Summary of Carrying Amount of Accrual for Business Restructuring and Cost Reduction Plans

The following table summarizes the carrying amount of the accrual for the 2013 plan at 31 March 2014:
	Severance and		Asset		Contract
	Other Benefits		Actions		Actions/Other		Total
2013 Charge	$	71.9	$	100.4	$	59.3	$	231.6
Amount reflected in pension liability		(6.9)		-		-		(6.9)
Noncash expenses		-		(100.4)		-		(100.4)
Cash expenditures		(3.0)		-		(58.5)		(61.5)
Currency translation adjustment		.4		-		-		.4
30 September 2013	$	62.4	$	-	$	.8	$	63.2
Cash expenditures		(17.8)		-		-		(17.8)
Currency translation adjustment		.1		-		-		.1
Accrued balance	$	44.7	$	-	$	.8	$	45.5

Inventories (Tables)

6 Months Ended

Mar. 31, 2014

Inventories [Abstract]

Schedule of Inventory

	31 March		30 September
	2014		2013
Finished goods	$	501.9	$	527.3
Work in process		35.5		38.7
Raw materials, supplies and other		224.4		234.9
	$	761.8	$	800.9
Less: Excess of FIFO cost over LIFO cost		(96.5)		(94.8)
	$	665.3	$	706.1

Goodwill (Tables)

6 Months Ended

Mar. 31, 2014

Goodwill Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

						Electronics and
		Merchant		Tonnage		Performance
		Gases		Gases		Materials		Total
Balance at 30 September 2013	$	1,192.0	$	15.2	$	446.6	$	1,653.8
Currency translation and other		(39.5)		.3		(.6)		(39.8)
Balance at 31 March 2014	$	1,152.5	$	15.5	$	446.0	$	1,614.0

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Financial Instruments (Tables)

6 Months Ended

Mar. 31, 2014

Financial Instruments [Abstract]

Schedule of Outstanding Currency Price Risk Management Instruments

			31 March 2014			30 September 2013
				Years			Years
			US$	Average		US$	Average
			Notional	Maturity		Notional	Maturity
Forward exchange contracts:
	Cash flow hedges	$	2,532.2	.5	$	2,653.4	.6
	Net investment hedges		746.8	3.4		1,231.8	2.4
	Not designated		339.7	.1		751.9	.1
Total Forward Exchange Contracts		$	3,618.7	1.1	$	4,637.1	1.0

Schedule of Interest Rate Swaps and Cross Currency Interest Rate Swaps

			31 March 2014							30 September 2013
						Average		Years					Average		Years
		US$		Average		Receive		Average	US$		Average		Receive		Average
		Notional		Pay %		%		Maturity	Notional		Pay %		%		Maturity
Interest rate swaps (fair value hedge)		$	400.0	LIBOR		3.25	%	5.4	$	300.0	LIBOR		3.61	%	5.9
Cross currency interest rate swaps
	(net investment hedge)	$	306.9	3.64	%	.45	%	2.4	$	310.8	3.87	%	.72	%	2.4
Interest rate swaps (cash flow hedge)		$	452.8	3.58	%	.74	%	.5	$	52.8	6.84	%	5.64	%	1.4
Cross currency interest rate swaps
	(cash flow hedge)	$	275.9	3.69	%	2.65	%	4.4	$	169.3	3.48	%	2.53	%	4.8

Fair Value of Derivative Instruments

		Balance Sheet	31 March		30 September		Balance Sheet	31 March		30 September
		Location	2014		2013		Location	2014		2013
Derivatives Designated as
	Hedging Instruments:

Forward exchange contracts		Other receivables	$	65.1	$	52.2	Accrued liabilities	$	25.0	$	22.5

Interest rate management contracts		Other receivables		-		-	Accrued liabilities		3.4		3.5

		Other noncurrent					Other noncurrent
Forward exchange contracts		assets		1.9		28.7	liabilities		28.6		7.7

		Other noncurrent					Other noncurrent
Interest rate management contracts		assets		49.3		35.4	liabilities		4.4		6.1
Total Derivatives Designated as
	Hedging Instruments		$	116.3	$	116.3		$	61.4	$	39.8
Derivatives Not Designated as
	Hedging Instruments:
Forward exchange contracts		Other receivables	$	1.0	$	9.6	Accrued liabilities	$	1.0	$	1.5
Total Derivatives			$	117.3	$	125.9		$	62.4	$	41.3

Schedule of Gain/Loss Related to Derivative Instruments


		Three Months Ended 31 March
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2014		2013		2014		2013		2014		2013		2014		2013
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	5.1	$	(7.2)	$	-	$	-	$	(.5)	$	4.7	$	4.6	$	(2.5)
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		.8		-		-		-		-		-		.8		-
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(5.9)		6.8		-		-		(5.1)		-		(11.0)		6.8
Net (gain) loss reclassified from OCI
	to interest expense (effective portion)		(.8)		(.6)		-		-		.3		.2		(.5)		(.4)
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		(.1)		.2		-		-		-		-		(.1)		.2
Fair Value Hedges:
Net gain (loss) recognized in interest expense ^(B)		$	-	$	-	$	-	$	-	$	1.0	$	(3.3)	$	1.0	$	(3.3)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	(6.7)	$	13.5	$	1.9	$	18.3	$	2.5	$	(2.6)	$	(2.3)	$	29.2
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net ^(C)		$	(.3)	$	(.7)	$	-	$	-	$	.2	$	-	$	(.1)	$	(.7)

		Six Months Ended 31 March
		Forward				Foreign Currency
		Exchange Contracts				Debt				Other ^(A)				Total
		2014		2013		2014		2013		2014		2013		2014		2013
Cash Flow Hedges, net of tax:
Net gain (loss) recognized in OCI
	(effective portion)	$	19.4	$	7.7	$	-	$	-	$	(1.7)	$	5.8	$	17.7	$	13.5
Net (gain) loss reclassified from OCI
	to sales/cost of sales (effective portion)		1.0		.7		-		-		-		-		1.0		.7
Net (gain) loss reclassified from OCI to other
	income, net (effective portion)		(18.6)		(8.3)		-		-		(3.7)		-		(22.3)		(8.3)
Net (gain)loss reclassified from OCI
	to interest expense (effective portion)		(.8)		(1.0)		-		-		.1		.6		(.7)		(.4)
Net (gain) loss reclassified from OCI to other
	income, net (ineffective portion)		(.7)		.3		-		-		-		-		(.7)		.3
Fair Value Hedges:
Net gain (loss) recognized in interest expense^(B)		$	-	$	-	$	-	$	-	$	(3.4)	$	(7.0)	$	(3.4)	$	(7.0)
Net Investment Hedges, net of tax:
Net gain (loss) recognized in OCI		$	(16.6)	$	.2	$	(11.7)	$	(.5)	$	7.6	$	(2.3)	$	(20.7)	$	(2.6)
Derivatives Not Designated as Hedging Instruments:
Net gain (loss) recognized in other income, net^(C)		$	(.2)	$	(.8)	$	-	$	-	$	.2	$	-	$	-	$	(.8)

^(A)Other includes the impact on other comprehensive income (OCI) and earnings primarily related to interest rate and cross currency interest

rate swaps.

^(B)The impact of fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in

related interest rates on recognized outstanding debt.

^(C)The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the

impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies.

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Fair Value Measurements (Tables)

6 Months Ended

Mar. 31, 2014

Fair Value Measurements [Abstract]

Schedule of Carrying Value and Fair Values of Financial Instruments

		31 March 2014				30 September 2013
		Carrying Value		Fair Value		Carrying Value		Fair Value
Assets
Derivatives
	Forward exchange contracts	$	68.0	$	68.0	$	90.5	$	90.5
	Interest rate management contracts		49.3		49.3		35.4		35.4
Available-for-sale securities
	Airgas investment
	Other investments
Liabilities
Derivatives
	Forward exchange contracts	$	54.6	$	54.6	$	31.7	$	31.7
	Interest rate management contracts		7.8		7.8		9.6		9.6
Long-term debt, including current portion			5,105.6		5,302.8		5,563.7		5,804.1

Schedule of Fair Value of Assets and Liabilities

The following table summarizes assets and liabilities measured at fair value on a recurring basis in the consolidated balance sheets:

			31 March 2014								30 September 2013
			Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
	Assets at Fair Value
	Derivatives
		Forward exchange contracts	$	68.0	$	-	$	68.0	$	-	$	90.5	$	-	$	90.5	$	-
		Interest rate management contracts		49.3		-		49.3		-		35.4		-		35.4		-
	Total Assets at Fair Value		$	117.3	$	-	$	117.3	$	-	$	125.9	$	-	$	125.9	$	-
	Liabilities at Fair Value
	Derivatives
		Forward exchange contracts	$	54.6	$	-	$	54.6	$	-	$	31.7	$	-	$	31.7	$	-
		Interest rate management contracts		7.8		-		7.8		-		9.6		-		9.6		-
	Total Liabilities at Fair Value		$	62.4	$	-	$	62.4	$	-	$	41.3	$	-	$	41.3	$	-

- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring and/or nonrecurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References + Details

- Definition

Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 10
-Section 50
-Paragraph 10
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 19
-Subparagraph a, b, c(1), d(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 14
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15
-Subparagraph b-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 18
-Subparagraph c(2), d, e, f
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-Subparagraph a, c(1), c(2), c(3), d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Retirement Benefits (Tables)

6 Months Ended

Mar. 31, 2014

Schedule of Net Periodic Benefit Cost

	Pension Benefits								Other Benefits
	2014				2013				2014		2013
Three Months Ended 31 March	U.S.		International		U.S.		International
Service cost	$	10.6	$	9.0	$	13.0	$	8.0	$	.8	$	1.1
Interest cost		32.7		16.9		29.2		14.3		.6		.5
Expected return on plan assets		(46.9)		(19.6)		(47.7)		(17.6)		-		-
Prior service cost amortization		.7		-		.7		.1		-		-
Actuarial loss amortization		19.6		8.9		29.1		6.6		.5		.6
Settlements		-		.5		-		-		-		-
Other		-		.5		-		.5		-		-
Net periodic benefit cost	$	16.7	$	16.2	$	24.3	$	11.9	$	1.9	$	2.2


	Pension Benefits								Other Benefits
	2014				2013				2014		2013
Six Months Ended 31 March	U.S.		International		U.S.		International
Service cost	$	21.3	$	17.8	$	26.0	$	16.3	$	1.6	$	2.1
Interest cost		65.4		33.5		58.4		29.0		1.2		1.0
Expected return on plan assets		(93.9)		(38.8)		(92.6)		(35.9)		-		-
Prior service cost amortization		1.4		.1		1.4		.2		-		-
Actuarial loss amortization		39.2		17.7		58.2		13.4		.9		1.2
Settlements		-		.5		-		-		-		-
Special termination benefits		.2		-		-		-		-		-
Other		-		1.0		-		1.1		-		-
Net periodic benefit cost	$	33.6	$	31.8	$	51.4	$	24.1	$	3.7	$	4.3

Share-Based Compensation (Tables)

6 Months Ended

Mar. 31, 2014

Share-Based Compensation [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]


Expected volatility	29.8%–30.3	%
Expected dividend yield	2.5	%
Expected life (in years)	7.4–8.4
Risk-free interest rate	2.3%–2.7	%

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]

Share-based compensation cost recognized in the consolidated income statement is summarized below:

			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
	Before-Tax Share-Based Compensation Cost	$	11.6	$	12.3	$	23.4	$	22.4
	Income tax benefit		(3.9)		(4.5)		(8.2)		(8.1)
	After-Tax Share-Based Compensation Cost	$	7.7	$	7.8	$	15.2	$	14.3

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Equity (Tables)

6 Months Ended

Mar. 31, 2014

Stockholders Equity Note [Abstract]

Equity [Table Text Block]


		Three Months Ended 31 March
		2014						2013
				Non-						Non-
		Air		controlling		Total		Air		controlling		Total
		Products		Interests		Equity		Products		Interests		Equity
Balance at 31 December		$	7,264.0	$	158.7	$	7,422.7	$	6,299.3	$	151.9	$	6,451.2
Net income ^(A)			283.5		7.3		290.8		290.4		7.1		297.5
Other comprehensive (loss)			(67.7)		(3.5)		(71.2)		(131.7)		(2.8)		(134.5)
Dividends on common stock (per share $.77, $.71)			(163.4)		-		(163.4)		(147.9)		-		(147.9)
Dividends to noncontrolling interests			-		(5.6)		(5.6)		-		(4.3)		(4.3)
Share-based compensation expense			11.6		-		11.6		12.3		-		12.3
Issuance of treasury shares for stock option and
	award plans		34.7		-		34.7		34.7		-		34.7
Tax benefit of stock option and award plans			9.2		-		9.2		9.5		-		9.5
Purchase of noncontrolling interests			-		-		-		(.3)		-		(.3)
Other equity transactions			(1.0)		-		(1.0)		(.8)		-		(.8)
Balance at 31 March		$	7,370.9	$	156.9	$	7,527.8	$	6,365.5	$	151.9	$	6,517.4

			Six Months Ended 31 March
			2014						2013
					Non-						Non-
			Air		controlling		Total		Air		controlling		Total
			Products		Interests		Equity		Products		Interests		Equity
Balance at 30 September			$	7,042.1	$	156.8	$	7,198.9	$	6,477.2	$	146.1	$	6,623.3
Net income^(A)				573.7		14.9		588.6		568.7		13.9		582.6
Other comprehensive (loss)				(14.0)		(4.6)		(18.6)		(28.3)		(1.7)		(30.0)
Dividends on common stock (per share $1.48, $1.35)				(313.7)		-		(313.7)		(280.8)		-		(280.8)
Dividends to noncontrolling interests				-		(10.2)		(10.2)		-		(6.4)		(6.4)
Share-based compensation expense				23.4		-		23.4		22.4		-		22.4
Purchase of treasury shares				-		-		-		(461.6)		-		(461.6)
Issuance of treasury shares for stock option and
	award plans			47.9		-		47.9		49.5		-		49.5
Tax benefits of stock option and award plans				14.0		-		14.0		19.7		-		19.7
Purchase of noncontrolling interests				(.5)		-		(.5)		(.3)		-		(.3)
Other equity transactions				(2.0)		-		(2.0)		(1.0)		-		(1.0)
Balance at 31 March			$	7,370.9	$	156.9	$	7,527.8	$	6,365.5	$	151.9	$	6,517.4

	^(A)	Net income attributable to noncontrolling interests excludes net income related to redeemable noncontrolling interests, which are not part of total equity. Refer to Note 14, Noncontrolling Interests, for additional information.

Accumulated Other Comprehensive Loss (Tables)

6 Months Ended

Mar. 31, 2014

Accumulated Other Comprehensive Loss Net Of Tax [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The table below summarizes changes in accumulated other comprehensive loss (AOCL), net of tax, attributable to Air Products for the three and six months ended 31 March 2014:

		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 31 December 2013		$	(2.9)	$	(29.0)	$	(935.0)	$	(966.9)
	Other comprehensive income (loss) before reclassifications		4.6		(85.6)		-		(81.0)
	Amounts reclassified from AOCL		(10.8)		-		20.6		9.8
Net current period other comprehensive income (loss)		$	(6.2)	$	(85.6)	$	20.6	$	(71.2)
Amount attributable to noncontrolling interest			.1		(3.7)		.1		(3.5)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)

		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
		Net loss on derivatives qualifying as hedges		Foreign currency translation adjustments		Pension and postretirement benefits		Total
Balance at 30 September 2013		$	(4.1)	$	(61.5)	$	(955.0)	$	(1,020.6)
	Other comprehensive income (loss) before reclassifications		17.7		(54.2)		-		(36.5)
	Amounts reclassified from AOCL		(22.7)		-		40.6		17.9
Net current period other comprehensive income (loss)		$	(5.0)	$	(54.2)	$	40.6	$	(18.6)
Amount attributable to noncontrolling interest			.1		(4.8)		.1		(4.6)
Balance at 31 March 2014		$	(9.2)	$	(110.9)	$	(914.5)	$	(1,034.6)

Schedule Of Reclassification Out Of Accumulated Other Comprehensive Income [Table Text Block]


The table below summarizes the reclassifications out of accumulated other comprehensive loss and the affected line item on the consolidated income statements:

			Three Months Ended				Six Months Ended
			31 March				31 March
			2014		2013		2014		2013
(Gain) Loss on Cash Flow Hedges, net of tax
	Sales/cost of sales	$	.8	$	―	$	1.0	$	.7
	Other income/expense, net		(11.1)		7.0		(23.0)		(8.0)
	Interest expense		(.5)		(.4)		(.7)		(.4)
Total (Gain) Loss on Cash Flow Hedges, net of tax		$	(10.8)	$	6.6	$	(22.7)	$	(7.7)

Pension and Postretirement Benefits, net of tax^(A)		$	20.6	$	24.2	$	40.6	$	48.6

^(A)	The components include prior service cost amortization, actuarial loss amortization, and settlements and are reflected in net periodic benefit cost. Refer to Note 9, Retirement Benefits.

Noncontrolling Interests (Tables)

6 Months Ended

Mar. 31, 2014

Noncontrolling Interests [Abstract]

Redeemable Noncontrolling Interest Rollforward


	Three Months Ended 31 March
	2014		2013
Balance at 31 December	$	358.7	$	390.7
Net income		.7		2.1
Currency translation adjustment		(15.8)		5.9
Balance at 31 March	$	343.6	$	398.7


		Six Months Ended 31 March
	2014		2013
Balance at 30 September	$	375.8	$	392.5
Net income		2.0		4.2
Dividends		(3.5)		-
Currency translation adjustment		(30.7)		2.0
Balance at 31 March	$	343.6	$	398.7

- Definition

Tabular disclosure of redeemable noncontrolling interest (as defined) included in the statement of financial position as either a liability or temporary equity. As of the date of the statement of financial position, such redeemable noncontrolling interest is currently redeemable, as defined, for cash or other assets of the entity at (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 44
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 40
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 41
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 42
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 25
-Appendix A

+ Details

Earnings per Share (Tables)

6 Months Ended

Mar. 31, 2014

Earnings Per Share

Schedule of Earnings Per Share, Basic and Diluted

		Three Months Ended				Six Months Ended
		31 March				31 March
		2014		2013		2014		2013
Numerator
Income from continuing operations		$	283.5	$	289.3	$	570.6	$	566.2
Income from discontinued operations			-		1.1		3.1		2.5
Net Income Attributable to Air Products		$	283.5	$	290.4	$	573.7	$	568.7
Denominator (in millions)
Weighted average common shares — Basic			212.4		208.4		212.1		209.2
Effect of dilutive securities
	Employee stock option and other award plans		2.5		2.6		2.5		2.6
Weighted average common shares — Diluted			214.9		211.0		214.6		211.8
Basic EPS Attributable to Air Products
Income from continuing operations		$	1.33	$	1.38	$	2.69	$	2.71
Income from discontinued operations			-		.01		.01		.01
Net Income Attributable to Air Products		$	1.33	$	1.39	$	2.70	$	2.72
Diluted EPS Attributable to Air Products
Income from continuing operations		$	1.32	$	1.37	$	2.66	$	2.67
Income from discontinued operations			-		.01		.01		.01
Net Income Attributable to Air Products		$	1.32	$	1.38	$	2.67	$	2.68

Business Segment Information (Tables)

6 Months Ended

Mar. 31, 2014

Segment Reporting, Disclosure of Entity's Reportable Segments [Abstract]

Segment Revenue from External Customers and Operating Income

		Three Months Ended				Six Months Ended
		31 March				31 March
		2014		2013		2014		2013
Sales to External Customers
	Merchant Gases	$	1,040.1	$	1,003.2	$	2,087.8	$	2,012.3
	Tonnage Gases		839.9		808.5		1,648.0		1,706.9
	Electronics and Performance Materials		591.7		548.8		1,170.8		1,097.8
	Equipment and Energy		110.2		123.7		220.8		229.6
Segment and Consolidated Totals		$	2,581.9	$	2,484.2	$	5,127.4	$	5,046.6

Operating Income
	Merchant Gases	$	143.4	$	168.1	$	312.6	$	339.1
	Tonnage Gases		112.2		123.2		229.8		261.3
	Electronics and Performance Materials		107.1		77.5		190.6		138.8
	Equipment and Energy		22.9		20.6		43.4		29.0
Segment Total		$	385.6	$	389.4	$	776.4	$	768.2
	Other		(.9)		.3		(6.1)		(6.1)
Consolidated Total		$	384.7	$	389.7	$	770.3	$	762.1

Schedule of Identifiable Assets Information


		31 March			30 September
			2014			2013
Identifiable Assets ^(A)
	Merchant Gases		$	6,682.3		$	6,729.9
	Tonnage Gases			5,473.3			5,397.0
	Electronics and Performance Materials			2,870.7			2,859.4
	Equipment and Energy			846.5			675.2
Segment Total			$	15,872.8		$	15,661.5
	Other			859.7			990.6
	Discontinued operations			-			2.5
Consolidated Total			$	16,732.5		$	16,654.6

^(A)Identifiable assets are equal to total assets less investment in net assets of and advances to equity affiliates.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Discontinued Operations (Narrative) (Details) € in Millions, £ in Millions, $ in Millions	3 Months Ended						6 Months Ended
	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2013 GBP (£)	Mar. 31, 2013 USD ($)	Jun. 30, 2012 USD ($)	Jun. 30, 2012 EUR (€)	Mar. 31, 2014 USD ($)	Mar. 31, 2013 USD ($)	Mar. 31, 2014 GBP (£)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of business, after-tax	$ 0.0			$ 0.0			$ 2.4	$ 0.0
European Homecare Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business					$ 777.0	€ 590
Contingent proceeds related to retender arrangements					$ 144.0	€ 110
U K and Ireland Homecare Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of business		$ 9.8	£ 6.1
Gain on sale of business, after-tax		$ 2.4
Guarantor obligations, maximum exposure	$ 33.0						$ 33.0		£ 20.0
Exposures under the guarantee completion year							2020

Discontinued Operations (Schedule of Operating Results) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Sales	$ 0.0	$ 13.5	$ 8.5	$ 27.3
Income before taxes	0.0	1.4	0.7	2.8
Income tax provision	0.0	0.3	0.0	0.3
Income from operations of discontinued operations	0.0	1.1	0.7	2.5
Gain on sale of businesses, after-tax	0.0	0.0	2.4	0.0
Income from Discontinued Operations, net of tax	$ 0.0	$ 1.1	$ 3.1	$ 2.5

- Definition

Income tax expense or benefit attributable to Income or Loss from discontinued operations during the phase-out period.

+ References + Details

- Definition

Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 47
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Discontinued Operations (Schedule of Assets and Liabilities) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Trade receivables, net	$ 0.0	$ 2.5
Total Current Assets	0.0	2.5
Payables and accrued liabilities	0.0	2.4
Total Current Liabilities	$ 0.0	$ 2.4

Business Restructuring and Cost Reduction Plans (Narrative) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
Plan 2013 [Member]
Restructuring and Related Cost [Line Items]
Business restructuring and cost reduction plans	$ 231.6	$ 231.6
Business restructuring and cost reduction plans, after-tax	$ 157.9
Business restructuring and cost reduction plans, per share	$ .74
Plan 2012 [Member]
Restructuring and Related Cost [Line Items]
Business restructuring and cost reduction plans			$ 327.4
Business restructuring and cost reduction plans, after-tax			$ 222.4
Business restructuring and cost reduction plans, per share			$ 1.03

Business Restructuring and Cost Reduction Plans (Carrying Amount of Accrual) (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended	12 Months Ended
	Sep. 30, 2013	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2012
Plan 2013 [Member]
Restructuring Cost and Reserve [Line Items]
Charge	$ 231.6		$ 231.6
Amount reflected in pension liability			(6.9)
Noncash expenses			(100.4)
Cash expenditures		$ (17.8)	(61.5)
Currency translation adjustment		0.1	0.4
Accrued Balance	63.2	45.5	63.2
Plan 2012 [Member]
Restructuring Cost and Reserve [Line Items]
Charge				$ 327.4
Severance And Other Benefits [Member] \| Plan 2013 [Member]
Restructuring Cost and Reserve [Line Items]
Charge			71.9
Amount reflected in pension liability			(6.9)
Noncash expenses			0.0
Cash expenditures		(17.8)	(3.0)
Currency translation adjustment		0.1	0.4
Accrued Balance	62.4	44.7	62.4
Asset Actions [Member] \| Plan 2013 [Member]
Restructuring Cost and Reserve [Line Items]
Charge			100.4
Amount reflected in pension liability			0.0
Noncash expenses			(100.4)
Cash expenditures		0.0	0.0
Currency translation adjustment		0.0	0.0
Accrued Balance	0.0	0.0	0.0
Contract Actions [Member] \| Plan 2013 [Member]
Restructuring Cost and Reserve [Line Items]
Charge			59.3
Amount reflected in pension liability			0.0
Noncash expenses			0.0
Cash expenditures		0.0	(58.5)
Currency translation adjustment		0.0	0.0
Accrued Balance	$ 0.8	$ 0.8	$ 0.8

Inventories (Schedule of Inventory) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013
Inventories [Abstract]
Finished goods	$ 501.9	$ 527.3
Work in process	35.5	38.7
Raw materials, supplies and other	224.4	234.9
Total FIFO value	761.8	800.9
Less: Excess of FIFO cost over LIFO cost	(96.5)	(94.8)
Inventories	$ 665.3	$ 706.1

Goodwill (Schedule of Goodwill by Segment) (Details) $ in Millions	6 Months Ended
	Mar. 31, 2014 USD ($)
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 1,653.8
Goodwill, Currency Translation and Other	(39.8)
Goodwill, Ending Balance	1,614.0
Merchant Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	1,192.0
Goodwill, Currency Translation and Other	(39.5)
Goodwill, Ending Balance	1,152.5
Tonnage Gases [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	15.2
Goodwill, Currency Translation and Other	0.3
Goodwill, Ending Balance	15.5
Electronics and Performance Materials [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	446.6
Goodwill, Currency Translation and Other	(0.6)
Goodwill, Ending Balance	$ 446.0

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 68
-Subparagraph l
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Financial Instruments (Narrative) (Details) € in Millions, ¥ in Millions, $ in Millions	6 Months Ended
	Mar. 31, 2014 USD ($)	Mar. 31, 2014 EUR (€)	Mar. 31, 2014 CNY (¥)	Sep. 30, 2013 USD ($)	Sep. 30, 2013 EUR (€)
Derivative [Line Items]
Net liability position of derivatives with credit risk-related contingent features	$ 16.0			$ 10.0
Collateral posted on liability positions with credit risk-related contingent features	0.0
Collateral amount counterparties would be required to post if rating falls below threshold	57.9			80.6
Foreign Currency Debt [Member] \| EURO Denominated [Member]
Derivative [Line Items]
Notional Amount included in designated foreign currency denominated debt	1,241.6	€ 901.3		$ 1,228.4	€ 908.3
Foreign Currency Debt [Member] \| RMB Denominated [Member]
Derivative [Line Items]
Notional Amount included in designated foreign currency denominated debt	$ 119.1		¥ 740.9
Forward Exchange Contracts [Member]
Derivative [Line Items]
Maximum Remaining Maturity of Foreign Currency Derivatives	3 years 4 months
Interest rate management contract [Member]
Derivative [Line Items]
Maximum length of time of hedged exposures, years	11 months

Financial Instruments (Schedule of Outstanding Currency Price Risk Management Instruments) (Details) - Forward Exchange Contracts [Member] - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Derivative [Line Items]
US$ Notional	$ 3,618.7	$ 4,637.1
Years Average Maturity	1 year 1 month	1 year
Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 2,532.2	$ 2,653.4
Years Average Maturity	6 months	7 months
Net Investment Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 746.8	$ 1,231.8
Years Average Maturity	3 years 5 months	2 years 5 months
Hedges Not Designated [Member]
Derivative [Line Items]
US$ Notional	$ 339.7	$ 751.9
Years Average Maturity	1 month	1 month

Financial Instruments (Schedule of Interest Rate Swaps and Cross Currency Interest Rate Swaps) (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Interest Rate Swaps Contracts [Member] \| Fair Value Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 400.0	$ 300.0
Pay %	LIBOR	LIBOR
Average Receive %	3.25%	3.61%
Years Average Maturity	5 years 5 months	5 years 11 months
Interest Rate Swaps Contracts [Member] \| Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 452.8	$ 52.8
Pay %	3.58%	6.84%
Average Receive %	0.74%	5.64%
Years Average Maturity	6 months	1 year 5 months
Cross Currency Interest Rate Swaps [Member] \| Net Investment Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 306.9	$ 310.8
Pay %	3.64%	3.87%
Average Receive %	0.45%	0.72%
Years Average Maturity	2 years 5 months	2 years 5 months
Cross Currency Interest Rate Swaps [Member] \| Cash Flow Hedges [Member]
Derivative [Line Items]
US$ Notional	$ 275.9	$ 169.3
Pay %	3.69%	3.48%
Average Receive %	2.65%	2.53%
Years Average Maturity	4 years 5 months	4 years 10 months

Financial Instruments (Fair Value of Derivative Instruments) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013
Derivative [Line Items]
Total Derivatives, Assets	$ 117.3	$ 125.9
Total Derivatives, Liabilities	62.4	41.3
Designated as Hedging Instrument [Member]
Derivative [Line Items]
Total Derivatives, Assets	116.3	116.3
Total Derivatives, Liabilities	61.4	39.8
Designated as Hedging Instrument [Member] \| Other Receivables [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Assets	0.0	0.0
Designated as Hedging Instrument [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	65.1	52.2
Designated as Hedging Instrument [Member] \| Other Noncurrent Assets [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Assets	49.3	35.4
Designated as Hedging Instrument [Member] \| Other Noncurrent Assets [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	1.9	28.7
Designated as Hedging Instrument [Member] \| Accrued Liabilities [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	3.4	3.5
Designated as Hedging Instrument [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	25.0	22.5
Designated as Hedging Instrument [Member] \| Other Noncurrent Liabilities [Member] \| Interest rate management contract [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	4.4	6.1
Designated as Hedging Instrument [Member] \| Other Noncurrent Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	28.6	7.7
Hedges Not Designated [Member] \| Other Receivables [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Assets	1.0	9.6
Hedges Not Designated [Member] \| Accrued Liabilities [Member] \| Forward Exchange Contracts [Member]
Derivative [Line Items]
Total Derivatives, Liabilities	$ 1.0	$ 1.5

Financial Instruments (Schedule of Gain/Loss Related to Derivative Instruments) (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Cash Flow Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

$ 4.6

$ (2.5)

$ 17.7

$ 13.5

Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)

0.8

0.0

1.0

0.7

Net (gain) loss reclassified from OCI to other income, net (effective portion)

(11.0)

6.8

(22.3)

(8.3)

Net (gain) loss reclassified from OCI to interest expense (effective portion)

(0.5)

(0.4)

(0.7)

(0.4)

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

(0.1)

0.2

(0.7)

0.3

Cash Flow Hedges [Member] | Forward Exchange Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

5.1

(7.2)

19.4

7.7

Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)

0.8

0.0

1.0

0.7

Net (gain) loss reclassified from OCI to other income, net (effective portion)

(5.9)

6.8

(18.6)

(8.3)

Net (gain) loss reclassified from OCI to interest expense (effective portion)

(0.8)

(0.6)

(0.8)

(1.0)

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

(0.1)

0.2

(0.7)

0.3

Cash Flow Hedges [Member] | Other Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI (effective portion)

^[1]

(0.5)

4.7

(1.7)

5.8

Net (gain) loss reclassified from OCI to sales/cost of sales (effective portion)

^[1]

0.0

Net (gain) loss reclassified from OCI to other income, net (effective portion)

^[1]

(5.1)

0.0

(3.7)

0.0

Net (gain) loss reclassified from OCI to interest expense (effective portion)

^[1]

0.3

0.2

0.1

0.6

Net (gain) loss reclassified from OCI to other income, net (ineffective portion)

^[1]

0.0

Fair Value Hedges [Member]

Derivative [Line Items]

Net (gain) loss recognized in interest expense

^[2]

1.0

(3.3)

(3.4)

(7.0)

Fair Value Hedges [Member] | Other Contracts [Member]

Derivative [Line Items]

Net (gain) loss recognized in interest expense

^[1],[2]

1.0

(3.3)

(3.4)

(7.0)

Net Investment Hedges [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI

(2.3)

29.2

(20.7)

(2.6)

Net Investment Hedges [Member] | Forward Exchange Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI

(6.7)

13.5

(16.6)

0.2

Net Investment Hedges [Member] | Foreign Currency Debt [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI

1.9

18.3

(11.7)

(0.5)

Net Investment Hedges [Member] | Other Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in OCI

^[1]

2.5

(2.6)

7.6

(2.3)

Hedges Not Designated [Member]

Derivative [Line Items]

Net gain (loss) recognized in net income (loss)

^[3]

(0.1)

(0.7)

0.0

(0.8)

Hedges Not Designated [Member] | Forward Exchange Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in net income (loss)

^[3]

(0.3)

(0.7)

(0.2)

(0.8)

Hedges Not Designated [Member] | Other Contracts [Member]

Derivative [Line Items]

Net gain (loss) recognized in net income (loss)

^[3]

$ 0.2

$ 0.0

$ 0.2

$ 0.0

[1]	Other includes the impact on other comprehensive income (OCI) and earnings related to interest rate and cross currency interest rate swaps.
[2]	The impact of the fair value hedges noted above was largely offset by gains and losses resulting from the impact of changes in related interest rates on recognized outstanding debt.
[3]	The impact of the non-designated hedges noted above was largely offset by gains and losses, respectively, resulting from the impact of changes in exchange rates on recognized assets and liabilities denominated in nonfunctional currencies

Fair Value Measurements (Schedule of the Carrying Values and Fair Values of Financial Instruments) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2012
Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion carrying value	$ 5,105.6	$ 5,563.7	$ 4,658.5
Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, including current portion fair value	5,302.8	5,804.1	5,005.9
Interest rate management contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4
Derivative liabilities	7.8	9.6
Interest rate management contract [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4	49.7
Derivative liabilities	7.8	9.6	25.1
Interest rate management contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4	49.7
Derivative liabilities	7.8	9.6	25.1
Forward Exchange Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5
Derivative liabilities	54.6	31.7
Forward Exchange Contracts [Member] \| Carrying Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5	77.9
Derivative liabilities	54.6	31.7	21.7
Forward Exchange Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5	77.9
Derivative liabilities	$ 54.6	$ 31.7	$ 21.7

- Definition

Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

+ References + Details

- Definition

Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.

+ References + Details

Fair Value Measurements (Schedule of Fair Value of Assets and Liabilities) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	$ 117.3	$ 125.9
Total Liabilities at Fair Value	62.4	41.3
Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	0.0	0.0
Total Liabilities at Fair Value	0.0	0.0
Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	117.3	125.9
Total Liabilities at Fair Value	62.4	41.3
Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Total Assets at Fair Value	0.0	0.0
Total Liabilities at Fair Value	0.0	0.0
Interest rate management contract [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4
Derivative liabilities	7.8	9.6
Interest rate management contract [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Interest rate management contract [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4
Derivative liabilities	7.8	9.6
Interest rate management contract [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Interest rate management contract [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	49.3	35.4	$ 49.7
Derivative liabilities	7.8	9.6	25.1
Forward Exchange Contracts [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5
Derivative liabilities	54.6	31.7
Forward Exchange Contracts [Member] \| Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Forward Exchange Contracts [Member] \| Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5
Derivative liabilities	54.6	31.7
Forward Exchange Contracts [Member] \| Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	0.0	0.0
Derivative liabilities	0.0	0.0
Forward Exchange Contracts [Member] \| Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Derivative assets	68.0	90.5	77.9
Derivative liabilities	$ 54.6	$ 31.7	$ 21.7

Retirement Benefits (Narrative) (Details) - USD ($) $ in Millions	6 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
Defined Benefit Plan Disclosure [Line Items]
Cash contributions to funded pension plans and benefit payments under unfunded pension plans	$ 43.9	$ 238.9	$ 300.8
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for current fiscal year	80.0
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Total expected contributions for current fiscal year	$ 100.0

Retirement Benefits (Schedule of Net Periodic Benefit Cost) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
US [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 10.6	$ 13.0	$ 21.3	$ 26.0
Interest cost	32.7	29.2	65.4	58.4
Expected return on plan assets	(46.9)	(47.7)	(93.9)	(92.6)
Prior service cost amortization	0.7	0.7	1.4	1.4
Actuarial loss amortization	19.6	29.1	39.2	58.2
Settlements	0.0	0.0	0.0	0.0
Special termination benefits	0.0	0.0	0.2	0.0
Other	0.0	0.0	0.0	0.0
Net periodic benefit cost	16.7	24.3	33.6	51.4
International [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	9.0	8.0	17.8	16.3
Interest cost	16.9	14.3	33.5	29.0
Expected return on plan assets	(19.6)	(17.6)	(38.8)	(35.9)
Prior service cost amortization	0.0	0.1	0.1	0.2
Actuarial loss amortization	8.9	6.6	17.7	13.4
Settlements	0.5	0.0	0.5	0.0
Special termination benefits	0.0	0.0	0.0	0.0
Other	0.5	0.5	1.0	1.1
Net periodic benefit cost	16.2	11.9	31.8	24.1
Other Postretirement Benefit Plans, Defined Benefit [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	0.8	1.1	1.6	2.1
Interest cost	0.6	0.5	1.2	1.0
Expected return on plan assets	0.0	0.0	0.0	0.0
Prior service cost amortization	0.0	0.0	0.0	0.0
Actuarial loss amortization	0.5	0.6	0.9	1.2
Special termination benefits	0.0	0.0	0.0	0.0
Other	0.0	0.0	0.0	0.0
Net periodic benefit cost	$ 1.9	$ 2.2	$ 3.7	$ 4.3

Commitments and Contingencies (Litigation and Environmental) (Narrative) (Details) R$ in Millions, $ in Millions	1 Months Ended	6 Months Ended
	Sep. 30, 2010 BRL (R$)	Mar. 31, 2014 USD ($)	Mar. 31, 2014 BRL (R$)	Sep. 30, 2013 USD ($)
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies, Maximum payout period, years		30 years
Environmental [Member]
Loss Contingencies [Line Items]
Approximate number of sites on which settlement has not been reached		34	34
Accrual for environmental loss contingencies		$ 85.4		$ 86.7
Accrual for environmental loss contingencies, Minimum exposure		85.0
Accrual for environmental loss contingencies, Maximum exposure		99.0
Alleged Anticompete Litigation [Member]
Loss Contingencies [Line Items]
Civil fines imposed	R$ 179.2	79.0
Provision for litigation		0.0
Maximum of loss contingency range subject to interest		$ 79.0	R$ 179.2

Commitments and Contingencies (Pace) (Narrative) (Details) - Pace, Florida [Member] - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2006
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 32.6	$ 42.0
Estimated years to complete environmental remediation		20 years
Change in estimated exposure	$ 0.0
Environmental loss contingencies estimated costs through completion, maximum		$ 52.0
Environmental loss contingencies estimated costs through completion, minimum		42.0
Segment Discontinued Operations [Member]
Loss Contingencies [Line Items]
Pretax environmental expense		$ 42.0

- Definition

The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 410
-SubTopic 30
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13296-110859

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 96-1
-Paragraph 147, 148, 149, 150
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 96-1
-Paragraph 170
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 90-8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 143
-Paragraph 2
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies (Piedmont) (Narrative) (Details) - Piedmont, Florida [Member] - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2008
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 19.1	$ 24.0
Estimated years to complete environmental remediation (beginning in 2017)		15 years
Change in estimated exposure	$ 0.0
Total anticipated exposure at this site		$ 24.0
Segment Discontinued Operations [Member]
Loss Contingencies [Line Items]
Pretax environmental expense		$ 24.0

- Definition

The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.

+ References

+ Details

Commitments and Contingencies (Paulsboro) (Narrative) (Details) - USD ($) $ in Millions	Mar. 31, 2014	Dec. 31, 2008
Paulsboro, New Jersey [Member]
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 4.5	$ 16.0

Commitments and Contingencies (Pasadena) (Narrative) (Details) - Pasadena Texas Member [Member] - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2012
Loss Contingencies [Line Items]
Accrual for environmental loss contingencies	$ 12.5
Estimated years to complete environmental remediation		30 years
Total anticipated exposure at this site		$ 13.0
Change in estimated exposure	$ 0.0

Share-Based Compensation (Narratives) (Details)	6 Months Ended
Share-Based Compensation (Narratives) (Details)	Mar. 31, 2014 $ / shares shares
Share-based Compensation Arrangement by Share-based Award [Line Items]
Shares available for future grant \| shares	5,656,488
Employee Stock Options [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Number of stock options granted \| shares	778,928
Weighted-average exercise price of stock options granted, per option \| $ / shares	$ 107.69
Estimated fair value of stock options granted, per option \| $ / shares	$ 28.72
Deferred Stock Units [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Number of shares/units granted \| shares	216,622
Weighted-average grant date fair value of shares/units \| $ / shares	$ 108.03
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Number of shares/units granted \| shares	12,649
Weighted-average grant date fair value of shares/units \| $ / shares	$ 107.69

Share-Based Compensation (Arrangement assumptions) (Details)	6 Months Ended
	Mar. 31, 2014
Share-Based Compensation [Abstract]
Expected volatility, minimum	29.80%
Expected volatility, maximum	30.30%
Expected dividend yield	2.50%
Share-based Compensation Arrangement by Share-based Award [Line Items]
Risk-free interest rate, minimum	2.30%
Risk-free interest rate, maximum	2.70%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Expected life in years	7 years 5 months
Maximum [Member]
Share-based Compensation Arrangement by Share-based Award [Line Items]
Expected life in years	8 years 5 months

Share-Based Compensation (Cost recognized in Income Statement) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Before-Tax Share-Based Compensation	$ 11.6	$ 12.3	$ 23.4	$ 22.4
Income Tax Benefit	(3.9)	(4.5)	(8.2)	(8.1)
After-Tax Share-Based Compensation	$ 7.7	$ 7.8	$ 15.2	$ 14.3

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Equity (Changes in Equity) (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

12 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Sep. 30, 2013

Schedule of Capitalization [Line Items]

Balance, beginning of period

$ 7,422.7

$ 6,451.2

$ 7,198.9

$ 6,623.3

Net Income

290.8

297.5

588.6

582.6

Other comprehensive income (loss)

(71.2)

(134.5)

(18.6)

(30.0)

Dividends on common stock

(163.4)

(147.9)

(313.7)

(280.8)

Dividends to noncontrolling interests

(5.6)

(4.3)

(10.2)

(6.4)

Share-based compensation expense

11.6

12.3

23.4

22.4

Purchase of treasury shares

0.0

(461.6)

Issuance of treasury shares for stock option and award plans

34.7

47.9

49.5

Tax benefit of stock option and award plans

9.2

9.5

14.0

19.7

Purchase of noncontrolling interests

0.0

(0.3)

(0.5)

(0.3)

Other equity transactions

(1.0)

(0.8)

(2.0)

(1.0)

Balance, end of period

7,527.8

6,517.4

7,527.8

6,517.4

7,198.9

Air Products [Member]

Schedule of Capitalization [Line Items]

Balance, beginning of period

7,264.0

6,299.3

7,042.1

6,477.2

Net Income

283.5

290.4

573.7

568.7

Other comprehensive income (loss)

(67.7)

(131.7)

(14.0)

(28.3)

Dividends on common stock

(163.4)

(147.9)

(313.7)

(280.8)

Dividends to noncontrolling interests

0.0

Share-based compensation expense

11.6

12.3

23.4

22.4

Purchase of treasury shares

0.0

(461.6)

Issuance of treasury shares for stock option and award plans

34.7

47.9

49.5

Tax benefit of stock option and award plans

9.2

9.5

14.0

19.7

Purchase of noncontrolling interests

0.0

(0.3)

(0.5)

(0.3)

Other equity transactions

(1.0)

(0.8)

(2.0)

(1.0)

Balance, end of period

7,370.9

6,365.5

7,370.9

6,365.5

7,042.1

Noncontrolling Interests [Member]

Schedule of Capitalization [Line Items]

Balance, beginning of period

158.7

151.9

156.8

146.1

Net Income

^[1]

7.3

7.1

14.9

13.9

Other comprehensive income (loss)

(3.5)

(2.8)

(4.6)

(1.7)

Dividends on common stock

0.0

Dividends to noncontrolling interests

(5.6)

(4.3)

(10.2)

(6.4)

Share-based compensation expense

0.0

Purchase of treasury shares

0.0

Issuance of treasury shares for stock option and award plans

0.0

Tax benefit of stock option and award plans

0.0

Purchase of noncontrolling interests

0.0

Other equity transactions

0.0

Balance, end of period

$ 156.9

$ 151.9

$ 156.9

$ 151.9

$ 156.8

[1]	Net income attributable to noncontrolling interests excludes net income related to redeemable noncontrolling interests, which are not part of total equity. Refer to Note 14, Noncontrolling Interests, for additional information.

Equity (Changes in Equity) (Parenthetical) (Details) - $ / shares	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Stockholders Equity Note [Abstract]
Dividends per share	$ .77	$ .71	$ 1.48	$ 1.35

Accumulated Other Comprehensive Loss (Rollforward) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ (966.9)		$ (1,020.6)
Other comprehensive income before reclassifications	(81.0)		(36.5)
Amounts reclassified from AOCL	9.8		17.9
Net current period other comprehensive income (loss)	(71.2)	$ (134.5)	(18.6)	$ (30.0)
Amount attributable to noncontrolling interest	(3.5)	$ (2.8)	(4.6)	$ (1.7)
Ending Balance	(1,034.6)		(1,034.6)
Net loss on derivatives qualifying as hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(2.9)		(4.1)
Other comprehensive income before reclassifications	4.6		17.7
Amounts reclassified from AOCL	(10.8)		(22.7)
Net current period other comprehensive income (loss)	(6.2)		(5.0)
Amount attributable to noncontrolling interest	0.1		0.1
Ending Balance	(9.2)		(9.2)
Foreign currency translation adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(29.0)		(61.5)
Other comprehensive income before reclassifications	(85.6)		(54.2)
Amounts reclassified from AOCL	0.0		0.0
Net current period other comprehensive income (loss)	(85.6)		(54.2)
Amount attributable to noncontrolling interest	(3.7)		(4.8)
Ending Balance	(110.9)		(110.9)
Pension and postretirement benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(935.0)		(955.0)
Other comprehensive income before reclassifications	0.0		0.0
Amounts reclassified from AOCL	20.6		40.6
Net current period other comprehensive income (loss)	20.6		40.6
Amount attributable to noncontrolling interest	0.1		0.1
Ending Balance	$ (914.5)		$ (914.5)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to noncontrolling interests.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(3)
-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569643-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accumulated Other Comprehensive Loss (Reclassification) (Details) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2013

Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]

Other (income) expense, net

$ (17.0)

$ (18.0)

$ (37.4)

$ (29.6)

Interest expense

31.5

35.2

64.8

71.0

Net Income Attributable to Air Products

(283.5)

(290.4)

(573.7)

(568.7)

Net income attributable to noncontrolling interests

8.0

9.2

16.9

18.1

Reclassification Out Of Accumulated Other Comprehensive Income [Member] | (Gain) Loss on Cash Flow Hedges [Member]

Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]

Sales/cost of sales

0.8

0.0

1.0

0.7

Other (income) expense, net

(11.1)

7.0

(23.0)

(8.0)

Interest expense

(0.5)

(0.4)

(0.7)

(0.4)

Net Income Attributable to Air Products

(10.8)

6.6

(22.7)

(7.7)

Reclassification Out Of Accumulated Other Comprehensive Income [Member] | Pension and postretirement benefits [Member]

Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]

Net Income Attributable to Air Products

^[1]

$ 20.6

$ 24.2

$ 40.6

$ 48.6

[1]	The components include prior service cost amortization, actuarial loss amortization, and settlements and are reflected in net periodic benefit cost. Refer to Note 9, Retirement Benefits.

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

+ Details

- Definition

Amount of Net Income (Loss) attributable to noncontrolling interest.

+ References + Details

Noncontrolling Interests (Narrative) (Details) - Indura [Member]	6 Months Ended
	Mar. 31, 2014
Noncontrolling Interest [Line Items]
Agreement to purchase additional equity interest under put option	30.50%
Put option exercise period start date	Jul. 01, 2015
Put option exercise period beginning 1 July 2015	2 years
Current ownership percentage	67.30%

Noncontrolling Interests (Rollforward Redeemable Noncontrolling Interest) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Redeemable Noncontrolling Interest [Line Items]
Balance, beginning of period	$ 358.7	$ 390.7	$ 375.8	$ 392.5
Net income (loss)	0.7	2.1	2.0	4.2
Dividends	0.0	0.0	(3.5)	0.0
Currency translation adjustment	(15.8)	5.9	(30.7)	2.0
Balance, end of period	$ 343.6	$ 398.7	$ 343.6	$ 398.7

- Definition

As of the reporting date, the aggregate carrying amount of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 3A
-Subparagraph (12)(c)
-URI http://asc.fasb.org/extlink&oid=14643745&loc=SL6540498-122764

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 3A
-Subparagraph (16)(c)
-URI http://asc.fasb.org/extlink&oid=14643745&loc=SL6540498-122764

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 3A
-Subparagraph 15
-URI http://asc.fasb.org/extlink&oid=14643745&loc=SL6540498-122764

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 3A
-Subparagraph 14
-URI http://asc.fasb.org/extlink&oid=14643745&loc=SL6540498-122764

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 43
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number D-98
-Paragraph 43
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 27
-Subparagraph c
-Appendix A

+ Details

Earnings per Share (Narrative) (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share
Antidilutive options excluded from computation of diluted earnings per share	0.8	2.2	0.8	3.7

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings per Share (Schedule of Earnings per Share) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share
Income from continuing operations	$ 283.5	$ 289.3	$ 570.6	$ 566.2
Income from discontinued operations	0.0	1.1	3.1	2.5
Net Income Attributable to Air Products	$ 283.5	$ 290.4	$ 573.7	$ 568.7
Weighted average common shares - Basic	212.4	208.4	212.1	209.2
Employee stock option and other award plans	2.5	2.6	2.5	2.6
Weighted average common shares - Diluted	214.9	211.0	214.6	211.8
Income from Continuing Operations, Basic	$ 1.33	$ 1.38	$ 2.69	$ 2.71
Income from Discontinued Operations, Basic	0	.01	.01	.01
Net Income Attributable to Air Products	1.33	1.39	2.70	2.72
Income from Continuing Operations, Diluted	1.32	1.37	2.66	2.67
Income from Discontinued Operations, Diluted	0	.01	.01	.01
Net Income Attributable to Air Products	$ 1.32	$ 1.38	$ 2.67	$ 2.68

Supplemental Information (Debt) (Narrative) (Details) € in Millions, $ in Millions	6 Months Ended
	Mar. 31, 2014 USD ($)	Mar. 31, 2014 EUR (€)
Eurobond 3.875% [Member]
Debt Instrument [Line Items]
Amount classified as long-term debt based on ability and intent to refinance	$ 413.0	€ 300.0
Interest rate of debt, stated percentage	3.875%
Maturity, month and year	March 2015	March 2015
Commercial Paper [Member]
Debt Instrument [Line Items]
Amount classified as long-term debt based on ability and intent to refinance	$ 400.0
Revolving Credit Facility [Member] \| 2013 Credit Agreement [Member]
Line Of Credit Facility [Line Items]
Maximum borrowing capacity	$ 2,500.0
Expiration date	Apr. 30, 2018	Apr. 30, 2018

Supplemental Information (Share Repurchase Program) (Narrative) (Details) - USD ($) shares in Millions, $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 15, 2011	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
Supplemental Information [Line Items]
Share repurchase program authorized amount	$ 1,000.0
Shares repurchased during period, shares						5.7
Purchase of treasury shares		$ 0.0	$ 0.0	$ 0.0	$ 461.6	$ 461.6
Share repurchase authorization remaining, amount				$ 485.3

- Definition

Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.

+ References + Details

Business Segment Information (Schedule of Revenue from External Customers Information) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]
Sales to External Customers	$ 2,581.9	$ 2,484.2	$ 5,127.4	$ 5,046.6
Merchant Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	1,040.1	1,003.2	2,087.8	2,012.3
Tonnage Gases [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	839.9	808.5	1,648.0	1,706.9
Electronics and Performance Materials [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	591.7	548.8	1,170.8	1,097.8
Equipment and Energy [Member]
Segment Reporting Information [Line Items]
Sales to External Customers	$ 110.2	$ 123.7	$ 220.8	$ 229.6

Business Segment Information (Schedule of Income Information) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]
Other operating income	$ (0.9)	$ 0.3	$ (6.1)	$ (6.1)
Operating income	384.7	389.7	770.3	762.1
Merchant Gases [Member]
Segment Reporting Information [Line Items]
Operating income	143.4	168.1	312.6	339.1
Tonnage Gases [Member]
Segment Reporting Information [Line Items]
Operating income	112.2	123.2	229.8	261.3
Electronics and Performance Materials [Member]
Segment Reporting Information [Line Items]
Operating income	107.1	77.5	190.6	138.8
Equipment and Energy [Member]
Segment Reporting Information [Line Items]
Operating income	22.9	20.6	43.4	29.0
Segment Total [Member]
Segment Reporting Information [Line Items]
Operating income	$ 385.6	$ 389.4	$ 776.4	$ 768.2