2.4.0.8060100 - Disclosure - Summary of Significant Accounting Policiestruefalsefalse1false falsefalsec20130101to20130630http://www.sec.gov/CIK0001059562duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_AccountingPoliciesAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Summary of Significant Accounting Policies [Abstract]2false 2us-gaap_SignificantAccountingPoliciesTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00<div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;"> <font style="font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">1.  Summary of Significant Accounting Policies</font></div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Basis of Presentation</div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;"> </div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;">The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.  The year-end condensed balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States of America.  In the opinion of management, all adjustments considered necessary for a fair representation have been included.  Operating results for the six months ended June 30, 2013 are not necessarily indicative of the results that may be expected for the year ending December 31, 2013.  These financial statements should be read in conjunction with the consolidated financial statements and accompanying footnotes included in the  Annual Report on Form 10-K of LMI Aerospace, Inc. ("the Company") for the year ended December 31, 2012, as filed with the Securities and Exchange Commission.</div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Use of Estimates</div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;">The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions.  These estimates and assumptions affect the reported amounts in the financial statements and accompanying notes.  Actual results could differ from these estimates.</div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Reclassifications</div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;">Certain reclassifications have been made to prior period financial statements in order to conform to current period presentation.</div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;"> </div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt; font-weight: bold;">Recent Accounting Standards</div><div><br /></div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;">In March 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2013-5, <font style="font-style: italic; font-family: 'Times New Roman', serif; font-size: 10pt;">"Foreign Currency Matters"</font>. The amendments in ASU 2013-5 resolve the diversity in practice about whether current literature applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. In addition, the amendments in ASU 2013-5 resolve the diversity in practice for the treatment of business combinations achieved in stages (sometimes also referred to as step acquisitions) involving a foreign entity. ASU 2013-5 is effective prospectively for fiscal years, and interim reporting periods within those years, beginning after December 15, 2013.  The adoption of this standard is not expected to have a material impact on the Company's consolidated financial statements.</div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;"> </div><div style="text-align: left; font-family: 'Times New Roman', serif; font-size: 10pt;">In July 2013, FASB issued ASU 2013-10, <font style="font-style: italic; font-family: 'Times New Roman', serif; font-size: 10pt;">"Inclusion of the Fed Funds Effective Swap Rate (or Overnight Index Swap Rate) as a Benchmark Interest Rate for Hedge Accounting Purposes", </font>which amends the current accounting requirements in Topic 815 "Derivatives and Hedging".  Before the amendments in this update, only interest rates on direct Treasury obligations of the U.S. government ("UST") and, for practical reasons, the London Interbank Offered Rate ("LIBOR") swap rate were considered benchmark interest rates in the United States.  Due the increased importance of OIS ("Overnight Index Swap Rate" or also referred to as the "Fed Funds Effective Swap Rate"), the objective of this Update is to provide for the inclusion of  OIS as a U.S. benchmark interest rate for hedge accounting purposes, in addition to UST and LIBOR.  This amendment is effective for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013.  The adoption of this standard is not expected to have a material impact on the Company's consolidated financial statements.</div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for all significant accounting policies of the reporting entity.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18726-107790 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 22 -Paragraph 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. 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