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Acquisitions, Joint Ventures and Investments - Amounts Due from Such Joint Venture Partners Remain Recorded on Consolidated Balance Sheet (Detail)
$ in Thousands
9 Months Ended
Sep. 30, 2016
USD ($)
Buffalo Brand Joint Venture  
Schedule Of Investments [Line Items]  
Joint Venture Partner Buffalo International [1]
Buffalo Brand Joint Venture | Other Assets - Current  
Schedule Of Investments [Line Items]  
Joint Venture Partner Buffalo International [2]
Amount $ 5,412 [2]
Iconix India  
Schedule Of Investments [Line Items]  
Joint Venture Partner Reliance Brands Ltd. [3]
Iconix India | Other Assets - Current  
Schedule Of Investments [Line Items]  
Joint Venture Partner Reliance Brands Ltd. [2]
Amount $ 971 [2]
Iconix MENA Ltd. | Redeemable Non-controlling Interest  
Schedule Of Investments [Line Items]  
Joint Venture Partner Global Brands Group [2]
Amount $ 6,216 [2]
LC Partners US, LLC | Redeemable Non-controlling Interest  
Schedule Of Investments [Line Items]  
Joint Venture Partner Rise Partners [2]
Amount $ 2,000 [2]
Iconix Israel, LLC | Noncontrolling Interest  
Schedule Of Investments [Line Items]  
Joint Venture Partner MGS [2]
Amount $ 195 [2]
Iconix SE Asia, Ltd. | Redeemable Non-controlling Interest  
Schedule Of Investments [Line Items]  
Joint Venture Partner Global Brands Group [2]
Amount $ 3,915 [2]
Iconix Canada Joint Venture | Noncontrolling Interest  
Schedule Of Investments [Line Items]  
Joint Venture Partner Buffalo International [2]
Amount $ 5,778 [2]
[1] 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, the entity is a variable interest entity (VIE) and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity.
[2] 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 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.
[3] 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.