Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Acquisition of Brands

Since January 1, 2015, the Company has acquired the following brands:

Date Acquired	Brand
March 2015	Strawberry Shortcake

The Strawberry Shortcake brand was sold in June 2017 as part of the Company’s sale of the businesses underlying the Entertainment segment.  Refer to Note 2 for further details.

Since January 1, 2015 the Company has acquired ownership interest in various brands through its investments in joint ventures. The chart below illustrates the Company’s ownership interest in these joint ventures as of December 31, 2017:

Date Acquired/Invested	Brand	Investment / Joint Venture	Iconix’s Investment
February 2015	PONY	US PONY Holdings		75	%

Joint Ventures to Develop and Market Company's Brands

Further, since January 1, 2015 the Company established the following joint ventures to develop and market the Company’s brands in specific markets:

Date Created	Investment / Joint Venture	Iconix’s Investment
July 2016	Umbro China		95	%
October 2016	Danskin China	100%(1)

⁽¹⁾ In October 2016, the Company formed the Danskin China Limited as a wholly-owned indirect subsidiary to hold the Danskin trademarks and related assets in respect of mainland China and Macau.  The Company entered into an agreement with Li-Ning (China) Sports Goods Co., Ltd. who will purchase up to a 50% interest (and no less than a 30% interest) in Danskin China Limited.  The purchase of the equity interest is expected to occur over a three-year period commencing on March 31, 2019.  Refer to Note 4 for further details.  As of December 31, 2017, the Company’s ownership interest in Danskin China Limited was 100%.