Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Cash and Cash Equivalents

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- Definition

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

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- Definition

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 items of consideration transferred in connection with a business combination for which the initial accounting was incomplete.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4A
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=84161108&loc=SL65897772-128472

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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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- Definition

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

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- Definition

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

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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 difference assumed at the acquisition date that are classified as noncurrent.

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- Definition

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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Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 55
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- Definition

The amount of inventory recognized as of the acquisition date.

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-Publisher FASB
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- Definition

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

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- Definition

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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No definition available.

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- Definition

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

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-Publisher FASB
-Name Accounting Standards Codification
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- Definition

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	6 Months Ended	12 Months Ended
	Dec. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2016
Estimated fair value as previously reported (a)
Goodwill		$ 8,607.1	$ 8,555.5	$ 2,212.7
Measurement period adjustments (b)
Goodwill		$ 26.5	444.7
Acquired finite-lived intangible assets, useful life		21 years
Customer relationships
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		15 years 10 months 24 days
ghd
Estimated fair value as previously reported (a)
Cash and cash equivalents		$ 7.1	7.1
Inventories		79.6	79.6
Property, plant and equipment		10.0	10.0
Goodwill		199.0	174.4
Other net working capital		(11.9)	(16.6)
Net other assets		0.0	0.9
Deferred tax liability, net		(58.0)	(63.9)
Total equity value		538.5	538.5
Measurement period adjustments (b)
Cash and cash equivalents	$ 0.0
Inventories	0.0
Property, plant and equipment	0.0
Goodwill	24.6
Other net working capital	4.7
Net other assets	(0.9)
Deferred tax liability, net	5.9
Total purchase price	0.0
ghd \| Customer relationships
Estimated fair value as previously reported (a)
Finite-lived intangible assets		34.3	36.6
Measurement period adjustments (b)
Intangibles	(2.3)
ghd \| Technology
Estimated fair value as previously reported (a)
Finite-lived intangible assets		129.4	146.6
Measurement period adjustments (b)
Intangibles	(17.2)
ghd \| Other Intangible Assets
Estimated fair value as previously reported (a)
Indefinite-lived other intangibles assets		$ 149.0	$ 163.8
Measurement period adjustments (b)
Intangibles	$ (14.8)
Minimum \| Customer relationships
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		2 years
Minimum \| ghd
Measurement period adjustments (b)
Property, plant and equipment, estimated useful life		3 years
Minimum \| ghd \| Customer relationships
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		11 years
Minimum \| ghd \| Technology
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		11 years
Maximum \| Customer relationships
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		28 years
Maximum \| ghd
Measurement period adjustments (b)
Property, plant and equipment, estimated useful life		10 years
Maximum \| ghd \| Customer relationships
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		25 years
Maximum \| ghd \| Technology
Measurement period adjustments (b)
Acquired finite-lived intangible assets, useful life		17 years