Represents the fair value of voting equity interests acquired in the business combination.

No definition available.

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- Definition

Represents the pro forma aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity for the period as if the business combination or combinations had been completed at the beginning of the period.

+ References

No definition available.

+ Details

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- Definition

Represents the pro forma net result after deducting operating expenses from operating revenues for the period as if the business combination or combinations had been completed at the beginning of the period.

+ References

No definition available.

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

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- Definition

Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 99-12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.

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- Definition

Percentage of voting equity interests acquired in the business combination.

+ References

+ Details

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- Definition

The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(2)-(3)

-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1392-128463

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 54

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 55

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph r(2, 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.

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- Definition

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-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.

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- Definition

The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-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.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (d)

-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-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.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph k

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- Definition

The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect, for the period as if the business combination or combinations had been completed at the beginning of a period.

+ References

+ Details

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- Definition

The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.

+ References

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- Definition

The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.

+ References

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- Definition

In a business combination achieved in stages, this element represents the amount of gain recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination.

+ References

+ Details

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- Definition

Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1(a))

-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5

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ACQUISITION (Details)	3 Months Ended					3 Months Ended
ACQUISITION (Details)	Mar. 30, 2013 USD ($)	Mar. 31, 2012 USD ($)	Mar. 30, 2013 Kate Spade USD ($)	Mar. 31, 2012 Kate Spade USD ($)	Oct. 31, 2012 Sanei USD ($)	Mar. 30, 2013 Kate Spade Japan Co., Ltd. USD ($)	Dec. 29, 2012 Kate Spade Japan Co., Ltd. USD ($)	Mar. 31, 2012 Kate Spade Japan Co., Ltd. USD ($)	Oct. 31, 2012 Kate Spade Japan Co., Ltd. USD ($)	Oct. 31, 2012 Kate Spade Japan Co., Ltd. JPY (¥)	Oct. 31, 2012 Kate Spade Japan Co., Ltd. Kate Spade USD ($)
ACQUISITION/DISPOSITIONS
Remaining ownership interest acquired (as a percent)									51.00%	51.00%
Purchase price									$ 41,400,000	¥ 3,308,000,000
Fair value of the equity interest at the acquisition date					47,200,000
Carrying value of investment									7,100,000
Sales generated	371,802,000	317,147,000	140,963,000	86,447,000		25,100,000
Gain (loss) recognized on remeasurement of investments						(400,000)	40,100,000
Goodwill recorded											63,400,000
Goodwill recorded, deductible for income tax purposes											0
Pro forma financial information
Net sales								339,101,000
Gross profit								193,639,000
Operating loss								(31,398,000)
Loss before provision for income taxes								(49,055,000)
Loss from continuing operations								$ (50,987,000)
Diluted loss per share from continuing operations (in dollars per share)								$ (0.50)