Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Deferred Tax Liability, Net

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Net Other Assets

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- Definition

Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Other Net Working Capital

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Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net, Other

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- Definition

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net Working Capital

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No definition available.

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- Definition

This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to intangibles acquired in connection with a business combination for which the initial accounting was incomplete.

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-Publisher FASB
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-SubTopic 20
-Section 50
-Paragraph 4A
-Subparagraph (c)
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- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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- Definition

Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.

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Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date.

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- Definition

The amount of identifiable intangible assets recognized as of the acquisition date.

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- Definition

The amount of inventory recognized as of the acquisition date.

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- Definition

The amount of property, plant, and equipment recognized as of the acquisition date.

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Amount recognized for assets, including goodwill, in excess of (less than) the aggregate liabilities assumed.

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- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

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

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Amount of increase (decrease) from adjustments after acquisition date under purchase accounting of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

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BUSINESS COMBINATIONS - ghd Schedule of Allocation of Purchase Price to Net Assets Acquired (Details) - USD ($) $ in Millions				3 Months Ended	6 Months Ended
	Oct. 02, 2017	Feb. 01, 2017	Nov. 21, 2016	Dec. 31, 2017	Dec. 31, 2017	Jun. 30, 2017
Estimated fair value as previously reported (a)
Goodwill				$ 8,864.9	$ 8,864.9	$ 8,555.5
Measurement period adjustments
Goodwill measurement period adjustments					59.9
ghd
Estimated fair value as previously reported (a)
Cash and cash equivalents				7.1	7.1	7.1
Inventories				79.6	79.6	79.6
Property, plant and equipment				10.0	10.0	10.0
Goodwill				199.0	199.0	174.4
Other net working capital				(11.9)	(11.9)	(16.6)
Net other assets (liabilities)				0.0	0.0	0.9
Deferred tax liability, net				(58.0)	(58.0)	(63.9)
Total equity value				538.5	538.5	538.5
Measurement period adjustments
Goodwill measurement period adjustments				24.6
Other net working capital				4.7
Net other assets				(0.9)
Deferred tax liability, net				5.9
ghd \| Customer relationships
Estimated fair value as previously reported (a)
Finite-lived intangible assets				34.3	34.3	36.6
Measurement period adjustments
Intangibles				(2.3)
ghd \| Technology
Estimated fair value as previously reported (a)
Finite-lived intangible assets				129.4	129.4	146.6
Measurement period adjustments
Intangibles				(17.2)
ghd \| Other Intangible Assets
Estimated fair value as previously reported (a)
Indefinite-lived other intangible assets				149.0	149.0	163.8
Measurement period adjustments
Intangibles				(14.8)
Younique, LLC
Estimated fair value as previously reported (a)
Cash and cash equivalents				17.5	17.5	17.5
Inventories				88.1	88.1	88.1
Property, plant and equipment				67.1	67.1	67.1
Goodwill				575.1	575.1	575.3
Other net working capital				(27.5)	(27.5)	(27.7)
Total equity value				1,039.7	1,039.7	1,039.7
Measurement period adjustments
Goodwill measurement period adjustments					(0.2)
Other net working capital					0.2
Younique, LLC \| Customer relationships
Estimated fair value as previously reported (a)
Finite-lived intangible assets				$ 197.0	$ 197.0	$ 197.0
Burberry Beauty Business
Estimated fair value as previously reported (a)
Inventories	$ 55.1
Property, plant and equipment	5.8
Goodwill	(8.7)
Burberry Beauty Business \| Customer relationships
Estimated fair value as previously reported (a)
Finite-lived intangible assets	$ 68.2
Minimum \| ghd
Measurement period adjustments
Property, plant and equipment, estimated useful life			3 years
Minimum \| ghd \| Customer relationships
Measurement period adjustments
Acquired finite-lived intangible assets, useful life			11 years
Minimum \| ghd \| Technology
Measurement period adjustments
Acquired finite-lived intangible assets, useful life			11 years
Minimum \| Younique, LLC
Measurement period adjustments
Property, plant and equipment, estimated useful life		3 years
Minimum \| Younique, LLC \| Customer relationships
Measurement period adjustments
Acquired finite-lived intangible assets, useful life		7 years
Minimum \| Burberry Beauty Business
Measurement period adjustments
Property, plant and equipment, estimated useful life	1 year
Maximum \| ghd
Measurement period adjustments
Property, plant and equipment, estimated useful life			10 years
Maximum \| ghd \| Customer relationships
Measurement period adjustments
Acquired finite-lived intangible assets, useful life			25 years
Maximum \| ghd \| Technology
Measurement period adjustments
Acquired finite-lived intangible assets, useful life			17 years
Maximum \| Younique, LLC
Measurement period adjustments
Property, plant and equipment, estimated useful life		8 years
Maximum \| Younique, LLC \| Customer relationships
Measurement period adjustments
Acquired finite-lived intangible assets, useful life		10 years
Maximum \| Burberry Beauty Business
Measurement period adjustments
Property, plant and equipment, estimated useful life	3 years