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Acquisitions, Joint Ventures and Investments - Equity Method Investments (Detail)
6 Months Ended
Jun. 30, 2016
[2]
Iconix Australia, LLC | Put / Call Options  
Schedule Of Equity Method Investments [Line Items]  
Date of Original Formation / Investment 2013-09 [1]
Joint Venture Partner Pac Brands USA, Inc. [1]
Iconix India  
Schedule Of Equity Method Investments [Line Items]  
Date of Original Formation / Investment 2012-06
Joint Venture Partner Reliance Brands Ltd.
MG Icon  
Schedule Of Equity Method Investments [Line Items]  
Date of Original Formation / Investment 2010-03
Joint Venture Partner Purim LLC
Galore Media, Inc.  
Schedule Of Equity Method Investments [Line Items]  
Date of Original Formation / Investment 2016-04 [3]
Joint Venture Partner Various minority interest holders [3]
[1] Refer to the Company’s Annual Report on Form 10-K for the year ended December 31, 2015, as amended, for material terms of the put and call options associated with certain of the Company’s joint ventures.
[2] The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and its respective joint venture partner, that the joint venture is not a VIE and not subject to consolidation. The Company has recorded its investment under the equity method of accounting since inception.
[3] In accordance with ASC 480-10-S99 for consolidated joint ventures, installment payments are netted against redeemable non-controlling interest for specified joint ventures, as the joint venture agreement has put options which are exercisable by the joint venture partner at a future date. The Company recorded the put option at fair value at the date of inception within Redeemable Non-controlling Interest on the Company’s consolidated balance sheet. The amount recorded at inception is accreted, over the period when the put option becomes exercisable, to what the Company would be obligated to pay to the non-controlling interest holder if the put option was exercised. In the absence of put options, the installment payments are recorded against non-controlling interest of the respective joint venture partner. In respect of the Iconix India joint venture, the installment payment is recorded within Other Assets – Current and Other Assets – Noncurrent given the Company records its investment in Iconix India as an equity method investment as noted below. In respect of the Buffalo Brand joint venture, the note receivable due from Buffalo International is included in Other Assets – Current as the receivable has no relation to its ownership interest in the joint venture.