Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Joint Ventures to Develop and Market Company's Brands

Since January 1, 2018, 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
March 2018	Starter China	100% (1)
June 2018	Lee Cooper China	100% (2)

⁽¹⁾ In March 2018, the Company formed the Starter China Limited as a wholly owned subsidiary to hold the Starter trademarks and related assets in respect of the Greater China territory.  The Company entered into an agreement with Photosynthesis Holdings, Co. Ltd. (“PHL”) who will purchase no less than a 50% interest and up to a total of 60% interest in Starter China Limited.  The purchase of the equity interest is expected to occur over a three-year period commencing on January 16, 2022.  Refer to Note 4 for further details.  As of December 31, 2019, the Company’s ownership interest in Starter China Limited was 100%.

⁽²⁾ In June 2018, the Company formed the Lee Cooper China Limited as a wholly-owned subsidiary to hold the Lee Cooper trademarks and related assets in respect of the Greater China territory.  The Company entered into an agreement with POS Lee Cooper HK Co. Ltd. (“PLC”) who will purchase no less than a 50% interest and up to a total of 60% interest in Lee Cooper China Limited.  The purchase of the equity interest is expected to occur over a two-year period commencing on January 15, 2024.  Refer to Note 4 for further details.  As of December 31, 2019, the Company’s ownership interest in Lee Cooper China Limited was 100%.

Schedule of Earnings Per Share Calculation, Error Corrections and Prior Period Adjustments

	Previously presented
	Year Ended			Year Ended
	December 31, 2018			December 31, 2018
For earnings (loss) per share - basic:
Net loss attributable to Iconix Brand Group, Inc.	$	(100,521	)	$	(100,521	)
Accretion of redeemable non-controlling interest		(5,432	)		—
Net income (loss) attributable to Iconix Brand Group, Inc.   after accretion of redeemable non- controlling interest   for basic earnings (loss) per share	$	(105,953	)	$	(100,521	)
For earnings (loss) per share - diluted:
Net loss attributable to Iconix Brand Group, Inc.	$	(100,521	)	$	(100,521	)
Effect of potential conversion of 5.75% Convertible Notes (1)		—			—
Accretion of redeemable non-controlling interest		(5,432	)		—
Net loss attributable to Iconix Brand Group, Inc.    after the effect of potential conversion of 5.75%    Convertible Notes for diluted earnings (loss) per share	$	(105,953	)	$	(100,521	)
Earnings (loss) per share:
Basic	$	(15.73	)	$	(14.93	)
Diluted	$	(15.73	)	$	(14.93	)
Weighted average number of common shares    outstanding:
Basic		6,734			6,734
Diluted		6,734			6,734