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.

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+ Details

- Definition

Loss recognized during the period that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment.

+ References

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+ Details

BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) (USD $) In Thousands, unless otherwise specified	3 Months Ended		12 Months Ended
	Jun. 30, 2012	Dec. 31, 2011	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2011
Goodwill
Minimum excess of fair value over carrying value for reporting units not impaired or likely to be impaired (as a percent)			20.00%
Goodwill	$ 462,279		$ 460,885	$ 462,279
Goodwill impairment	67,700	72,600		67,684	74,100
Regis
Goodwill
Excess of fair value over carrying value (as a percent)			9.00%
Goodwill	34,992		34,953	34,992
Goodwill impairment				67,700
MasterCuts
Goodwill
Goodwill	4,652		4,652	4,652
Smart Style
Goodwill
Goodwill	49,476		49,286	49,476
Supercuts
Goodwill
Goodwill	129,621		129,610	129,621
Promenade
Goodwill
Goodwill	$ 243,538		$ 242,384	$ 243,538