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Significant Accounting Policies (Policies)
 9 Months Ended
Feb. 28, 2017
Accounting Policies [Abstract]  
Basis of Accounting, Policy [Policy Text Block]
Basis of Presentation
 
The accompanying consolidated financial statements are unaudited and have been prepared in accordance with
United States (“U.S.”) generally accepted accounting principles (“GAAP”) for interim financial information, the Securities and Exchange Commission’s (“SEC”) instructions for Form
10
-Q and Article
10
of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The Company’s interim results are not necessarily indicative of the Company’s expected full year results. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited, consolidated financial statements and related notes for the year ended
May
31,
2016,
included in the Company’s Annual Report on Form
10
-K filed with the SEC on
August
22,
2016.
 
Certain reclassifications have been made to the
Company’s consolidated financial statements for fiscal year
2016
to conform to the fiscal year
2017
presentation. We have also performed an evaluation of subsequent events through the date the financial statements were issued.
Consolidation, Policy [Policy Text Block]
Basis of Consolidation
 
The consolidated financial statements include the accounts of Immucor
, Inc., its wholly owned subsidiaries, and a variable interest entity (“VIE”) that is required to be consolidated in accordance with GAAP (refer to Note
3
for additional information on our consolidated VIE). All significant intercompany balances and transactions have been eliminated in consolidation. There are no other entities controlled by the Company, either directly or indirectly.
New Accounting Pronouncements, Policy [Policy Text Block]
Impact of Recently Issued Accounting Standards
-
 
In
January
2017,
the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.
2017
-
04,
Intangibles – Goodwill and Other
(“ASU
2017
-
04”),
which simplifies the subsequent measurement of goodwill by eliminating “Step
2”
from the goodwill impairment test. Instead of performing Step
2
to determine the amount of an impairment charge, the fair value of a reporting unit will be compared with its carrying amount and an impairment charge will be recognized for the value by which the carrying amount exceeds the reporting unit’s fair value. ASU
2017
-
04
is effective for annual or any interim goodwill impairment tests in fiscal years beginning after
December
15,
2019,
which corresponds to the Company’s
first
quarter of fiscal year
2021.
Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after
January
1,
2017.
The Company is evaluating the impact of ASU
2016
-
04
on its consolidated financial statements.
 
In
October
2016,
the FASB issued ASU No.
2016
-
17,
Consolidation: Interest Held through Related Parties That Are under Common Control
(“ASU
2016
-
17”),
which changes the evaluation of whether a reporting entity is the primary beneficiary of a variable interest entity by changing how a reporting entity that is a single decision maker of a variable interest entity treats indirect interests in the entity held through related parties that are under common control with the reporting entity. If a reporting entity satisfies the
first
characteristic of a primary beneficiary (such that it is the single decision maker of a variable interest entity), the amendments require that reporting entity, in determining whether it satisfies the
second
characteristic of a primary beneficiary, to include all of its direct variable interests in a variable interest entity and, on a proportionate basis, its indirect variable interests in a variable interest entity held through related parties, including related parties that are under common control with the reporting entity. ASU
2016
-
17
is effective for fiscal years beginning after
December
15,
2016,
including interim periods within those fiscal years, which corresponds to the Company’s
first
quarter of fiscal year
2018.
Early adoption is permitted, including adoption in an interim period. If an entity adopts the pending content that links to this paragraph in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company does not expect the adoption of ASU
2016
-
17
to have a material impact on its consolidated financial statements.
 
In
October
2016,
the FASB issued ASU No.
2016
-
16,
Income Taxes: Intra-Entity Transfers of Assets Other Than Inventory
(“ASU
2016
-
16”),
which eliminates the requirement to defer the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. Therefore, under the new guidance, an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. ASU
2016
-
16
is effective for interim and annual reporting periods beginning after
December
15,
2017,
which corresponds to the Company’s
first
quarter of fiscal year
2019.
Early adoption is permitted as of the
first
interim period and the amendments should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company does not expect the adoption of ASU
2016
-
16
to have a material impact on its consolidated financial statements.
 
In
August
2016,
the FASB issued ASU No.
2016
-
15,
Statement of Cash Flows: Classification of Certain Cash Receipts and Cash Payments
(“ASU
2016
-
15”),
which provides guidance on
eight
specific cash flow issues in an effort to reduce diversity in practice in how certain transactions are classified within the statement of cash flows. ASU
2016
-
15
is effective for fiscal years, and interim periods within those fiscal years, beginning after
December
15,
2017,
which corresponds to the Company’s
first
quarter of fiscal year
2019.
Early adoption is permitted and the amendments should be applied using a retrospective method. The Company does not expect the adoption of ASU
2016
-
15
to have a material impact on its consolidated financial statements.
 
In
June
2016,
the FASB issued ASU No.
2016
-
13,
Financial Instruments-Credit Losses
(“ASU
2016
-
13”).
ASU
2016
-
13
will replace the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments affect loans, debt securities, trade receivables, net investments in leases, off balance sheet credit exposures, reinsurance receivables, and any other financial assets not excluded from the scope that have the contractual right to receive cash. ASU
2016
-
13
will be effective for the Company beginning in the
first
quarter of fiscal year
2020,
and early adoption is permitted but not earlier than fiscal year
2019.
The Company does not expect the adoption of ASU
2016
-
13
to have a material impact on its consolidated financial statements.
 
In
February
2016,
the FASB
issued ASU No.
2016
-
02,
Leases
(“ASU
2016
-
02”),
which will replace the existing lease accounting guidance in GAAP. The core principle of ASU
2016
-
02
is that an entity should recognize the rights and obligations resulting from leases as assets and liabilities. ASU
2016
-
02
requires qualitative and specific quantitative disclosures to supplement the amounts recorded in the financial statements so that users can understand more about the nature of an entity’s leasing activities, including significant judgments and changes in judgments. ASU
2016
-
02
will be effective for the Company for fiscal years beginning after
December
15,
2018,
including interim periods within those fiscal years, which corresponds to the Company’s
first
quarter of fiscal year
2020.
Early adoption is permitted.
The Company is in the process of assessing the impact of the adoption of ASU
2016
-
02
on its consolidated financial statements, accounting policies and disclosures. The Company is currently identifying the arrangements that qualify as a lease under the new guidance, evaluating the new requirements on existing lease arrangements, and collecting relevant data to quantify the impact of this new standard on its consolidated financial statements. The most significant impact expected is that the Company will recognize a “right-of-use” asset and lease liability for lease arrangements that are currently not included on the balance sheet under the existing lease guidance.
 
In
August
2014,
the FASB issued ASU No.
2014
-
15,
Presentation of Financial Statements - Going Concern
("ASU
2014
-
15"),
which provides guidance on determining when and how to disclose going concern uncertainties in the financial statements.  The guidance provides a definition of the term substantial doubt, requires an evaluation every reporting period including interim periods, provides principles for considering the mitigating effect of management's plans, requires certain disclosures when substantial doubt is alleviated as a result of consideration of management's plans, requires an express statement and other disclosures when substantial doubt is not alleviated, and requires an assessment for a period of
one
year after the date that the financial statements are issued. ASU No.
2014
-
15
is effective for the Company for annual reporting periods ending after
December
15,
2016,
which corresponds to the Company's annual reporting period ending
May
31,
2017
with early adoption permitted.  The Company will adopt this ASU at year end, perform the assessment, and make any required disclosures.
 
In
May
2014,
the
FASB
and International Accounting Standards Board issued their converged standard on revenue recognition, ASU
2014
-
09,
Revenue from Contracts with Customers
(“ASU
2014
-
09”).
This standard outlines a single comprehensive model for companies to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The core principle of the revenue model is that revenue is recognized when a customer obtains control of a good or service. A customer obtains control when it has the ability to direct the use of and obtain the benefits from the good or service. Transfer of control is not the same as transfer of risks and rewards, as it is considered in current guidance. The Company will also need to apply new guidance to determine whether revenue should be recognized over time or at a point in time. An amendment was made in
July
2015
to change the effective date of this standard from the
first
interim period within annual reporting periods beginning after
December
 
15,
2016
to
December
15,
2017,
which corresponds to the Company’s
first
quarter of fiscal year
2019.
In
March
2016,
the FASB issued ASU
2016
-
08,
which further clarifies the implementation guidance on principal versus agent considerations contained in ASU
2014
-
09.
No early adoption is permitted under these standards, and it is to be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption.  The Company is in the process of assessing the impact of the adoption of ASU
2014
-
09
on its consolidated financial statements, accounting policies and disclosures. The Company has identified the revenue streams that will be affected by this new standard and is collecting the relevant data to prepare an analysis of the potential impact of the adoption of ASU
2014
-
09
on its consolidated financial statements.