Xueda Education (XUE) 20-F 31 Mar 15 2014 FY Annual report (foreign) Financial data

Document_and_Entity_Informatio

Document and Entity Information	12 Months Ended
	Dec. 31, 2014
Document and Entity Information
Entity Registrant Name	Xueda Education Group
Entity Central Index Key	1499619
Document Type	20-F
Document Period End Date	31-Dec-14
Amendment Flag	FALSE
Current Fiscal Year End Date	-19
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding	124,655,742
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$113,825	$117,063
Short-term investments	94,721	129,619
Prepaid expenses and other current assets	14,813	16,642
Amounts due from related parties	170	2,631
Deferred tax assets-current	6,125	6,139
Total current assets	229,654	272,094
Property and equipment, net	30,433	34,826
Deferred tax assets-noncurrent	1,083	1,460
Rental deposits	4,893	4,807
Long-term investments	9,010	15,197
Goodwill	875	897
Other noncurrent assets	3,001	2,337
Total assets	278,949	331,618
Current liabilities:
Deferred revenue-current (including deferred revenue of the consolidated variable interest entities ("VIE") without recourse to the Group of $103,871 and $102,461 as of December 31, 2013 and 2014, respectively)	102,461	103,871
Accrued expenses and other current liabilities (including accrued expenses and other current liabilities of the consolidated VIE without recourse to the Group of $29,993 and $30,605 as of December 31, 2013 and 2014, respectively)	32,473	35,275
Income taxes payable (including income taxes payable of the consolidated VIE without recourse to the Group of $8,675 and $8,632 as of December 31, 2013 and 2014, respectively)	9,064	9,383
Deferred income-current (including deferred income of the consolidated VIE without recourse to the Group of nil and nil as of December 31, 2013 and 2014, respectively)	550	347
Total current liabilities	144,548	148,876
Deferred revenue-noncurrent (including deferred revenue of the consolidated VIE without recourse to the Group of $29,983 and $23,687 as of December 31, 2013 and 2014, respectively)	23,687	29,983
Deferred income-noncurrent (including deferred income of the consolidated VIE without recourse to the Group of nil and nil as of December 31, 2013 and 2014, respectively)		260
Total liabilities	168,235	179,119
Commitments (Note 16)
Equity
Ordinary shares (par value $0.0001; 469,647,160 shares authorized; 144,243,870 and 135,520,084 shares issued; 133,610,982 and 124,655,742 shares outstanding as of December 31, 2013 and 2014, respectively)	13	14
Treasury stock, at cost (9,366,032 shares as of December 31, 2013 and 2014)	-16,124	-16,124
Additional paid-in capital	125,205	157,149
Statutory reserves	4,874	3,952
Retained earnings (accumulated deficits)	-3,763	7,181
Accumulated other comprehensive income	588	215
Total Xueda Education Group shareholders' equity	110,793	152,387
Noncontrolling interests	-79	112
Total equity	110,714	152,499
Total liabilities and equity	$278,949	$331,618

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Deferred revenue- current	$102,461	$103,871
Accrued expenses and other current liabilities	32,473	35,275
Income taxes payable	9,064	9,383
Deferred income-current	550	347
Deferred revenue-noncurrent	23,687	29,983
Deferred income-noncurrent		260
Ordinary shares, par value (in dollars per share)	$0.00	$0.00
Ordinary shares, shares authorized	469,647,160	469,647,160
Ordinary shares, shares issued	135,520,084	144,243,870
Ordinary shares, shares outstanding	124,655,742	133,610,982
Treasury stock, at cost (in shares)	9,366,032	9,366,032
Consolidated VIE
Deferred revenue- current	102,461	103,871
Accrued expenses and other current liabilities	30,605	29,993
Income taxes payable	8,632	8,675
Deferred income-current	0	0
Deferred revenue-noncurrent	23,687	29,983
Deferred income-noncurrent	$0	$0

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF OPERATIONS
Net revenues	$338,314	$347,047	$293,157
Cost of revenues (including share-based compensation expenses of $5, $10 and $37 for 2012, 2013 and 2014, respectively)	-254,612	-239,948	-219,655
Gross profit	83,702	107,099	73,502
Operating expenses:
General and administrative (including share-based compensation expenses of $3,156, $5,368 and $6,151 for 2012, 2013 and 2014, respectively)	-60,042	-52,716	-46,427
Selling and marketing (including share-based compensation expenses of $5, $4 and $10 for 2012, 2013 and 2014, respectively)	-36,216	-36,308	-31,336
Impairment loss on goodwill	0	-2,923	0
Impairment loss on acquired intangible assets		-494
Total operating expenses	-96,258	-92,441	-77,763
Government subsidies	362	439	164
Loss from operations	-12,194	15,097	-4,097
Interest income	6,203	7,279	6,722
Income (loss) before income tax expenses and loss in equity method investment	-5,991	22,376	2,625
Income tax expenses	-4,132	-7,482	-876
Income (loss) after income tax expenses before loss in equity method investment	-10,123	14,894	1,749
Losses in equity method investments	-107
Net income (loss)	-10,230	14,894	1,749
Net loss attributable to the noncontrolling interests, net of taxes	208	1,257	216
Net income (loss) attributable to Xueda Education Group ordinary shareholders	($10,022)	$16,151	$1,965
Net income (loss) per ordinary share:
Net income (Loss) attributable to Xueda Education Group ordinary shareholders, Basic (in dollars per share)	($0.08)	$0.12	$0.01
Net income (loss) attributable to Xueda Education Group ordinary shareholders, Diluted (in dollars per share)	($0.08)	$0.12	$0.01
Weighted average ordinary shares used in calculating net income (loss) per share
Basic (in shares)	126,567,703	131,681,540	131,316,004
Diluted (in shares)	126,567,703	134,466,868	131,776,207

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cost of revenues
Share-based compensation expenses	$37	$10	$5
General and administrative
Share-based compensation expenses	6,151	5,368	3,156
Selling and marketing
Share-based compensation expenses	$10	$4	$5

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income (loss)	($10,230)	$14,894	$1,749
Other comprehensive income (loss), net of tax of nil:
Change in cumulative foreign currency translation adjustments	-264	439	250
Unrealized gain on available-for-sale securities, net of tax effects of nil, nil and nil for the years ended December 31, 2012, 2013 and 2014, respectively	654	93	339
Total comprehensive income (loss)	-9,840	15,426	2,338
Comprehensive loss attributable to noncontrolling interests	191	1,251	208
Total comprehensive income (loss) attributable to Xueda Education Group	($9,649)	$16,677	$2,546

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Unrealized gain on available-for-sale securities, tax effects	$0	$0	$0

CONSOLIDATED_STATEMENTS_OF_CHA

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (USD $)	Total Xueda Education Group shareholders' equity	Ordinary	Treasury stock	Additional paid-in capital	Statutory reserve	Retained earnings (accumulated deficits)	Accumulated other comprehensive (loss) income	Noncontrolling interests	Total
In Thousands, except Share data, unless otherwise specified
Balance at Dec. 31, 2011	$161,351	$14	($8,846)	$178,058	$1,544	($8,527)	($892)		$161,351
Balance (in shares) at Dec. 31, 2011		133,505,836
Increase (Decrease) in Shareholders' Equity
Repurchase of ordinary shares	-7,278		-7,278						-7,278
Repurchase of ordinary shares (in shares)		-4,155,864
Provision for statutory reserve					484	-484
Share-based compensation	3,166			3,166					3,166
Nonvested shares vested (in shares)		348,062
Options exercised	673			673					673
Options exercised (in shares)		679,402
Foreign currency translation adjustments	242						242	8	250
Dividends distribution	-32,594			-32,594					-32,594
Acquisition of Weland International								1,571	1,571
Net unrealized gain on available-for-sale securities, net of tax effects of nil	339						339		339
Net income (loss)	1,965					1,965		-216	1,749
Balance at Dec. 31, 2012	127,864	14	-16,124	149,303	2,028	-7,046	-311	1,363	129,227
Balance (in shares) at Dec. 31, 2012		130,377,436
Increase (Decrease) in Shareholders' Equity
Provision for statutory reserve					1,924	-1,924
Share-based compensation	5,382			5,382					5,382
Nonvested shares vested (in shares)		788,064
Options exercised	2,464			2,464					2,464
Options exercised (in shares)		2,445,482
Foreign currency translation adjustments	433						433	6	439
Net unrealized gain on available-for-sale securities, net of tax effects of nil	93						93		93
Net income (loss)	16,151					16,151		-1,257	14,894
Balance at Dec. 31, 2013	152,387	14	-16,124	157,149	3,952	7,181	215	112	152,499
Balance (in shares) at Dec. 31, 2013		133,610,982							133,610,982
Increase (Decrease) in Shareholders' Equity
Provision for statutory reserve					922	-922
Share-based compensation	6,198			6,198					6,198
Nonvested shares vested (in shares)		1,362,214
Options exercised	1,352			1,352					1,352
Options exercised (in shares)		1,122,546
Foreign currency translation adjustments	-281						-281	17	-264
Dividends distribution	-9,865			-9,865					-9,865
Repurchase of common stock	-29,630	-1		-29,629					-29,630
Repurchase of common stock (in shares)		-11,440,000
Net unrealized gain on available-for-sale securities, net of tax effects of nil	654						654		654
Net income (loss)	-10,022					-10,022		-208	-10,230
Balance at Dec. 31, 2014	$110,793	$13	($16,124)	$125,205	$4,874	($3,763)	$588	($79)	$110,714
Balance (in shares) at Dec. 31, 2014		124,655,742							124,655,742

CONSOLIDATED_STATEMENTS_OF_CHA1

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (Parenthetical) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Dividends distribution, amount per ordinary share	$0.08		$0.25
Net unrealized gain on available-for-sale securities, tax effects	$0	$0	$0

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income (loss)	($10,230)	$14,894	$1,749
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property and equipment	14,097	16,117	15,308
Amortization of acquired intangible assets		81	47
Impairment of goodwill	0	2,923	0
Impairment of acquired intangible assets		494
Loss on disposal of property and equipment	552	639	690
Share-based compensation expense	6,198	5,382	3,166
Deferred income taxes	392	-820	-2,303
Loss from equity method investment	107
Foreign exchange loss (gain)	836	-1,042
Changes in assets and liabilities:
Prepaid expenses and other current assets	-448	-2,144	4,275
Amounts due from related parties	-181	-3	56
Rental deposits	-204	-180	-660
Other non-current assets	131	-25	-1,652
Deferred revenue	-3,923	-3,869	30,486
Accrued expenses and other current liabilities	-2,346	9,829	3,591
Income taxes payable	-127	4,828	237
Deferred income	-58	-348	-346
Net cash provided by operating activities	4,796	46,756	54,644
Cash flows from investing activities:
Purchase of short-term investments	-188,715	-291,384	-128,307
Proceeds from maturity of short-term investments	221,849	191,838	111,266
Acquisition of businesses (net of cash acquired of nil, $1,765 and nil for 2011, 2012, and 2013, respectively)			-1,196
Purchases of long-term investments	-1,613	-9,839	-4,786
Deposit for investment	-855
Proceeds from disposal of long-term investments	8,169
Loan to a third party	-3,198
Proceeds from maturity of loan to a third party	3,213
Loan to a related party		-2,636	-4,777
Proceeds from maturity of loan to a related party	2,559	1,634	3,185
Purchase of property and equipment	-11,268	-10,469	-19,145
Proceeds from disposal of property and equipment	95	42	17
Net cash (used in) provided by investing activities	30,236	-120,814	-43,743
Cash flows from financing activities:
Repurchase of ordinary shares	-29,630		-7,278
Proceeds from exercise of options	3,393	246	123
Payment of dividend distribution	-9,865	-22,665	-9,929
Net cash used in financing activities	-36,102	-22,419	-17,084
Effect of exchange rate changes	-2,168	1,596	381
Net decrease in cash and cash equivalents	-3,238	-94,881	-5,802
Cash and cash equivalents, beginning of year	117,063	211,944	217,746
Cash and cash equivalents, end of year	113,825	117,063	211,944
Supplemental disclosure of cash flow information
Income taxes paid	4,059	3,248	2,897
Major non-cash investing activity:
Payable for property and equipment	$2,097	$1,888	$2,393

CONSOLIDATED_STATEMENTS_OF_CAS1

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF CASH FLOWS
Acquisition of businesses, cash acquired	$0	$0	$1,765

ORGANIZATION_AND_PRINCIPAL_ACT

ORGANIZATION AND PRINCIPAL ACTIVITIES	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND PRINCIPAL ACTIVITIES
ORGANIZATION AND PRINCIPAL ACTIVITIES	1.ORGANIZATION AND PRINCIPAL ACTIVITIES
	Xueda Education Group (the “Company”) was incorporated under the laws of the Cayman Islands on April 24, 2009. The Company, its subsidiaries, its consolidated variable interest entity (“VIE”) and VIE’s subsidiaries and schools (collectively the “Group”) are primarily engaged in providing private personalized tutoring services for primary and secondary school students in the People’s Republic of China (“PRC”).
	As of December 31, 2014, details of the Company’s subsidiaries and VIE, VIE’s significant subsidiaries and schools were as follows:
					Place of
			Incorporation		establishment/
	Name		or acquisition date		incorporation		Legal ownership
	Subsidiaries:
	Xuecheng Century (Beijing) Information Technology Co., Ltd. (“Xuecheng Century”)		17-Aug-09		PRC		100	%
	China Xueda Corporation Limited (“Xueda HK”)		May 13, 2009		Hong Kong		100	%
	Beijing Xueda Education & Training Consulting Co., Ltd.		31-Oct-11		PRC		100	%
	Tianjin Xueda Education Technology Co., Ltd.		25-Feb-14		PRC		100	%
	VIE:
	Beijing Xueda Information Technology Co., Ltd. (“Xueda Information”)		13-Jul-09		PRC		Nil	*
	VIE’s significant subsidiaries and schools:
	Taiyuan Xueda Education & Training School(1)		8-Dec-08		PRC		Nil	*
	Nanchang Xueda Education & Training School(1)		20-Apr-09		PRC		Nil	*
	Qingdao Xueda Pre-exam Tutoring School(1)		10-Jun-09		PRC		Nil	*
	Suzhou Xuecheng Information Technology Co., Ltd.		28-Sep-09		PRC		Nil	*
	Wuhan Xueda Information Technology Co., Ltd.		12-Oct-09		PRC		Nil	*
	Wuxi Xueda Information Technology Co., Ltd.		15-Oct-09		PRC		Nil	*
	Hohhot Xueda Information Technology Co., Ltd.		21-Oct-09		PRC		Nil	*
	Tianjin Xueda Educational Information Consulting Co., Ltd.		26-Oct-09		PRC		Nil	*
	Beijing Xuecheng Shidai Information Technology Co., Ltd.		28-Oct-09		PRC		Nil	*
	Changsha Xuezhi Information Technology Co., Ltd.		3-Nov-09		PRC		Nil	*
	Kunming Xueda Information Technology Co., Ltd.		6-Nov-09		PRC		Nil	*
	Guangzhou Xueda Educational Technology Co., Ltd.		24-Nov-09		PRC		Nil	*
	Shenzhen Xueda Information Technology Co., Ltd.		25-Nov-09		PRC		Nil	*
	Chengdu Xueda Information Technology Co., Ltd.		30-Nov-09		PRC		Nil	*
	Jinan Xueda Education & Training School(1)		17-Dec-09		PRC		Nil	*
	Beijing Xicheng Xueda Training School(1)		1-Feb-10		PRC		Nil	*
	Dalian Shahekou Xueda Education & Training School(1)		5-Mar-10		PRC		Nil	*
	Hangzhou Xueda Education Consulting Co., Ltd.		9-Mar-10		PRC		Nil	*
	BeijingWeland International Education and Technology Corp.		1-Jun-12		PRC		Nil	*
	Guiyang Xueda Information Technology Co., Ltd.		9-Apr-10		PRC		Nil	*
	Fuzhou Gulou Xueda Education & Training School(1)		26-Apr-10		PRC		Nil	*
	Shijiazhuang Yuhua District Xueda Education & Training School(1)		26-Apr-10		PRC		Nil	*
	Beijing Dongcheng Xueda Training School(1)		May 27, 2010		PRC		Nil	*
	Changchun Xueda Education & Training School(1)		11-Jun-10		PRC		Nil	*
	Xi’an Xueda Education & Training School(1)		18-Jun-10		PRC		Nil	*
	Shenyang Xueda Education & Training School(1)		10-Aug-10		PRC		Nil	*
	Nanjing Xueda Education & Training School(1)		30-Sep-10		PRC		Nil	*
	Nantong Chongchuan District Xueda Education Training School(1)		19-Nov-10		PRC		Nil	*
	Xi’an Lianhu Xueda Education Training School(1)		7-Dec-10		PRC		Nil	*
	Xi’an Beilin District Xueda Education Training School(1)		14-Dec-10		PRC		Nil	*
	Shanghai Jinshan District Xueda Education School of Continuing Studies(1)		16-Dec-10		PRC		Nil	*
	Hefei Xueda Education Training Department(1)		27-Dec-10		PRC		Nil	*
	Beijing Chaoyang Xueda Training School(1)		25-Jan-11		PRC		Nil	*
	Xi’an Yanta Xueda Education & Training School(1)		24-Feb-11		PRC		Nil	*
	Beijing Haidian Xueda Training School(1)		May 31, 2011		PRC		Nil	*
	Qindu Xueda Education & Training School(1)		28-Oct-11		PRC		Nil	*
	Tangshan Lubei Xueda Education & Training School(1)		26-Apr-12		PRC		Nil	*
	Shenzhen Xueda Education & Training School(1)		30-Dec-13		PRC		Nil	*
	Tianjin Xuecheng Century Information Technology Co., Ltd.		25-Feb-14		PRC		Nil	*
	*These entities are controlled by the Company pursuant to the contractual arrangements disclosed below.
		-1		These private schools are established and controlled by Xueda Information or its subsidiaries. Under PRC laws and regulations, entities who establish private schools are commonly referred to as “sponsors” instead of “owners” or “shareholders”. The economic substance of “sponsorship” in respect of private schools is substantially similar to that of ownership with respect to legal, regulatory and tax matters.
	The VIE arrangements
	There are some uncertainties as to whether applicable PRC laws and regulations prohibit foreign investors from holding equity interest in PRC education companies. As a Cayman Islands corporation, the Company is deemed a foreign legal person under PRC laws. Accordingly, Xuecheng Century, the Company’s wholly owned subsidiary in the PRC, as a foreign invested company, may be deemed to be ineligible to engage in education business in the PRC.
	The Company therefore conducts substantially all of its activities through the VIE, Xueda Information, and its subsidiaries and schools in the PRC. The VIE and its subsidiaries and schools hold leases and other assets necessary to operate the Company’s learning centers, provide tutoring services and generate all of the Group’s revenues. To provide the Company the power to control and the ability to receive substantially all of the expected residual returns of the VIE and its subsidiaries and schools, Xuecheng Century entered into a series of contractual arrangements with Xueda Information and its shareholders in August 2009.
	Agreements that transfer economic benefits to Xuecheng Century
	Exclusive technology consulting and management service agreement
	Pursuant to the exclusive consulting and management service agreement between Xueda Information and Xuecheng Century, Xuecheng Century has the exclusive right to provide to Xueda Information consulting services, technical support and training services, including industry and customer research, employee training, IT system maintenance and support, website and network construction and maintenance, and other services. Xuecheng Century is entitled to charge Xueda Information an annual service fee and adjust the service fee rate from time to time according to the amount of services it has provided to Xueda Information. The annual service fee amounts are determined at Xuecheng Century’s sole discretion. The terms of the exclusive consulting and management service agreement are 10 years and can be automatically extended for an additional 10 years at Xuecheng Century’s discretion. Xuecheng Century has the right to terminate this agreement, at any time during the term of this agreement, by 30-day prior written notice to Xueda Information, whereas Xueda Information may only terminate this agreement on the ground of Xuecheng Century’s gross negligence, fraud or other illegal act, or bankruptcy, lawful dissolution or termination of Xueda Information.
	Pledge agreement
	Pursuant to the equity pledge agreement between Xuecheng Century and the nominee shareholders of Xueda Information, the nominee shareholders of Xueda Information pledged all of their equity interests in Xueda Information to Xuecheng Century to guarantee Xueda Information’s performance of its obligations under the exclusive technology consulting and management service agreement. If Xueda Information breaches its contractual obligations under that agreement, Xuecheng Century, as the pledgee, will be entitled to certain rights, including the right to sell the pledged equity interests. The nominee shareholders of Xueda Information agree that, without prior written consent of Xuecheng Century, they will not dispose of the pledged equity interests or create or allow any encumbrance on the pledged equity interests that would prejudice Xuecheng Century’s interest. During the term of the equity pledge agreement, Xuecheng Century is entitled to receive all income in cash or otherwise generated from the pledged equity interests, such as all dividends paid on the pledged equity interests. The pledge agreement has an initial term of 10 years, and will remain effective for as long as the exclusive technology consulting and management service agreement is effective.
	Agreements that provide Xuecheng Century effective control over Xueda Information
Power of attorney
Pursuant to the power of attorney, the nominee shareholders of Xueda Information each executed an irrevocable power of attorney assigning Xuecheng Century or any person designated by Xuecheng Century as their attorney-in-fact to vote on their behalf on all matters of Xueda Information requiring shareholder approval under PRC laws and regulations and the articles of association of Xueda Information.
The Articles of Incorporation of Xueda Information states that the major rights of the shareholders include the power to review and approve the annual budget, operating strategy and investment plan, elect the members of board of directors and approve their compensation plan. Therefore, through the irrevocable power of attorney arrangement, Xuecheng Century has the ability to exercise effective control over Xueda Information through shareholder votes and, through such votes, to also control the composition of the board of directors and thus appoint the senior management of Xueda Information. The power of attorneys will remain effective for as long as the nominee shareholders are shareholders of Xueda Information.
Exclusive purchase right contract
Pursuant to the exclusive purchase right contract, Xuecheng Century has the exclusive and irrevocable right to purchase or designate another party to purchase from the nominee shareholders the equity interest in Xueda Information at the lowest amount of consideration permitted by the PRC law when and to the extent that applicable PRC law permits Xuecheng Century to own all or part of such equity interest in Xueda Information. This agreement will terminate upon the lawful transfer of all equity interests in Xueda Information to Xuecheng Century. Through the exclusive purchase right contract, each of Xueda Information’s shareholders irrevocably granted Xuecheng Century an exclusive right to acquire, at any time, for its own account or through one or more PRC individuals or entities as nominee shareholders of its choice to replace the existing shareholders of Xueda Information, which constitutes a substantive kick-out right that is exercisable and enforceable under current PRC laws and regulations. This kickout right reinforces Xuecheng Century’s ability to direct the activities that most significantly impact Xueda Information’s economic performance.
As a result of these contractual arrangements, Xuecheng Century has (1) the power to direct the activities of Xueda Information that most significantly impact Xueda Information’s economic performance through its control over the board of directors and management of Xueda Information and (2) the right to receive economic benefits from Xueda Information, and accordingly, the Company has consolidated the financial results of Xueda Information and its subsidiaries and schools in the consolidated financial statements for all the periods presented.
In concluding that the Company is the primary beneficiary of Xueda Information, the Company believes that the powers of attorney are valid, binding and enforceable under existing PRC laws and regulations and enable the Company, through Xuecheng Century, to vote on all matters requiring shareholder approval for Xueda Information. In addition, the Company believes that the exclusive purchase right contract provides the Company, through Xuecheng Century, with a substantive kickout right. More specifically, the terms of the exclusive purchase right contract are exercisable and enforceable under current PRC laws and regulations, and the minimum amount of consideration permitted by the applicable PRC laws to exercise such purchase right does not represent a financial barrier or disincentive for the Company, through Xuecheng Century, to exercise such purchase right. The Company’s rights under the powers of attorney and the exclusive purchase right contract provide the Company with control over the shareholders of Xueda Information and thus provide the Company with the power to direct the activities that most significantly impact Xueda Information’s economic performance.
Risks in relation to the VIE structure
The Company believes that the contractual arrangements with Xueda Information and its shareholders are in compliance with existing PRC laws and regulations and are valid, binding and enforceable and will not result in any violation of PRC laws or regulations currently in effect. However, substantial uncertainties exist regarding the interpretation of current and future PRC laws, regulations and the PRC regulatory authorities may take a contrary view. If the legal structure and contractual arrangements were found to be in violation of any existing PRC laws and regulations, the regulatory authorities may exercise their discretion and:
	·		revoke the business and operating licenses of the Company’s PRC subsidiaries or consolidated affiliated entities;
	·		restrict the rights to collect revenues from any of the Company’s PRC subsidiaries;
	·		discontinue or restrict the operations of any related-party transactions among the Company’s PRC subsidiaries or consolidated affiliated entities;
	·		require the Company’s PRC subsidiaries or consolidated affiliated entities to restructure the relevant ownership structure or operations;
	·		take other regulatory or enforcement actions, including levying fines that could be harmful to the Group’s business; or
	·		impose additional conditions or requirements with which the Company may not be able to comply.
The imposition of any of these penalties may result in a material adverse effect on the Company’s ability to conduct its business. In addition, if the imposition of any of these penalties causes the Company to lose the rights to direct the activities of the VIE and its subsidiaries and schools or the right to receive their economic benefits, the Company would no longer be able to consolidate the financial results of the VIE, its subsidiaries or schools.
The Company’s ability to control Xueda Information depends on the powers of attorney that enable Xuecheng Century to vote on all matters requiring shareholder approval for Xueda Information. As noted above, the Company believes these powers of attorney are valid, binding and enforceable under existing PRC laws and regulations but may not be as effective as direct equity ownership.
Risks in relation to the VIE structure - continued
Certain shareholders of Xueda Information are also beneficial owners or directors of the Company. In addition, certain beneficial owners and directors of the Company are also directors or officers of Xueda Information. Their interests as beneficial owners of Xueda Information may differ from the interests of the Company as a whole. The Company cannot be certain that if conflicts of interest arise, these parties will act in the best interests of the Company or that conflicts of interests will be resolved in the Company’s favor. Currently, the Company does not have existing arrangements to address potential conflicts of interest these parties may encounter in their capacity as beneficial owners of Xueda Information, on the one hand, and as beneficial owners of the Company, on the other hand. The Company believes the shareholders of Xueda Information will not act contrary to any of the contractual arrangements and the exclusive purchase right contract provides the Company with a mechanism to remove them as shareholders of Xueda Information should they act to the detriment of the Company. If any conflict of interest or dispute between the Company and the shareholders of Xueda Information arises and the Company is unable to resolve it, the Company would have to rely on legal proceedings in the PRC. Such legal proceedings could result in disruption of its business; moreover, there is substantial uncertainty as to the ultimate outcome of any such legal proceedings.
The Group’s tutoring business has been directly operated by (and as a result all of the Group’s revenues have been generated from) the VIE and its subsidiaries and schools. The Company has consolidated the net revenues of Xueda Information and its subsidiaries and schools in its consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). For the years ended December 31, 2012, 2013 and 2014, $293,157, $347,047 and $338,314, or 100%, 100% and 100%, respectively, of the Company’s total net revenues were attributable to Xueda Information and its subsidiaries and schools as they conducted all of the Group’s tutoring business. As of December 31, 2013 and 2014, Xueda Information and its subsidiaries and schools accounted for an aggregate of 53% and 61%, respectively, of the Group’s consolidated total assets, and 96% and 98%, respectively, of the Group’s consolidated total liabilities. The assets not associated with the Xueda Information and its subsidiaries and schools primarily consisted of cash held by the Company, Xueda HK and Xuecheng Century. The financial information of the VIE and VIE’s subsidiaries and schools (“variable interest entities”) after the elimination of inter-company transactions and balances as of December 31, 2013 and 2014 and for the years ended December 31, 2012, 2013 and 2014 were as follows:
		December 31,
		2013		2014
Cash and cash equivalents		56,947		54,730
Prepaid expense and other current assets		12,902		12,738
Total current assets		129,836		137,492
Total assets		175,603		170,852
Deferred revenue		133,854		126,148
Total current liabilities		142,539		141,698
Total liabilities		172,522		165,385
Total equity		3,081		5,467
		Years ended December 31,
		2012		2013		2014
Net revenues		293,157		347,047		338,314
Net income		6,282		10,089		4,069
Net cash provided by (used in) operating activities		48,370		43,003		(11,256	)
Net cash (used in) provided by investing activities		(37,363	)	(48,532	)	11,875
There are no consolidated VIE’s assets that are collateral for the VIE’s obligations and which can only be used to settle the VIE’s obligations. No creditors (or beneficial interest holders) of the VIE have recourse to the general credit of the Company or any of its consolidated subsidiaries. No terms in any arrangements, considering both explicit arrangements and implicit variable interests, require the Company or its subsidiaries to provide financial support to the VIE. However, if the VIE ever needs financial support, the Company or its subsidiaries may, at its option and subject to statutory limits and restrictions, provide financial support to the VIE through loans to the shareholders of the VIE or entrustment loans to the VIE.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The consolidated financial statements of the Group have been prepared in accordance with U.S. GAAP.
	Basis of consolidation
	The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIE and the VIE’s subsidiaries and schools. All inter-company transactions and balances have been eliminated upon consolidation.
	Noncontrolling interests
	Noncontrolling interests are separately presented as a component of equity in the consolidated financial statements.
	Cash and cash equivalents
	Cash and cash equivalents consist of cash on hand, demand deposits, term deposits and debt securities with original maturities of three months or less.
	Investments
	Investments consist of trading securities, held-to-maturity securities, available-for-sale securities and equity method investment.
	Trading securities are securities that are bought and held principally for the purpose of selling them in the near term and are reported at fair value, with unrealized gains and losses recognized in earnings.
	The Group’s held-to-maturity securities consist of term deposits and debt securities placed with banks. Held-to maturity securities that will mature within one year are included in short-term investment and others are included in long-term investments. Investments are classified as held-to-maturity when the Group has the positive intent and ability to hold the security to maturity, and are recorded at amortized cost.
	Investments classified as available-for-sale securities are carried at their fair values and the unrealized gains or losses from the changes in fair values are included in accumulated other comprehensive income.
	Equity method investments relate to investee company over which the Group has the ability to exercise significant influence, but does not have control and are accounted for using the equity method. Significant influence is generally considered to exist when the Group has an ownership interest in the voting stock of the investee of between 20% and 50% and other factors, such as representation on the investee’s board of directors, voting rights and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. The Group’s share of earning (loss) of investee company is included in the accompanying consolidated statements of operations.
	The Group reviews its investments for other-than-temporary impairment (“OTTI”) based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, government economic plans, the duration and the extent to which the fair value of the investment is less than the cost, the Group’s intent and ability to hold the investment, and the financial condition and near term prospects of the issuers.
	If there is OTTI on debt securities, the Group separates the amount of the OTTI into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings, which represents the difference between a security’s amortized cost basis and the discounted present value of expected future cash flows. The amount due to other factors is recognized in other comprehensive income if the entity neither intends to sell and will not more likely than not be required to sell the security before recovery. The difference between the amortized cost basis and the cash flows expected to be collected is accreted as interest income.
	Fair value
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
	Financial instruments
	Financial instruments are primarily in the form of cash and cash equivalents, amounts due from related parties, short-term investments and long-term investments in held-to-maturity and available-for-sale securities. The carrying amounts of these financial instruments except for long-term investments, approximate their fair values because of their generally short maturities. The carrying amount of long-term held-to-maturity securities approximates their fair value due to the fact that the related interest rates approximate rates currently offered by financial institutions for similar debt instruments of comparable maturities. There is no quoted market value for the long-term available-for-sale securities; however, management estimates their fair value using discounted cash flow method. Fair value of such financial instruments is not necessarily representative of the amount that could be realized or settled.
	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenses in the financial statements and the accompanying notes. Significant accounting estimates reflected in the Group’s financial statements include revenue recognition, valuation allowance for deferred tax assets, share-based compensation, fair value of available-for-sale securities and goodwill impairment. Actual results could differ from those estimates.
	Property and equipment
	Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight-line basis over the following estimated useful lives:
	Buildings		20~40 years
	Furniture, fixtures and equipment		3 years
	Motor vehicles		5 years
	Leasehold improvements		Shorter of useful life of the assets or the lease term
	Acquired intangible assets
	Intangible assets with definite lives are carried at cost less accumulated amortization. Amortization of definite-lived intangible assets is computed using the straight-line method over the estimated average useful lives, which are as follows:
	Trademark		10 years
	Non-compete agreement		5 years
	Impairment of long-lived assets with definite lives
	Long-lived assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group compares the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss equal to the difference between the fair value and the carrying amount of the assets.
	Business combinations
	Business combinations are recorded using the acquisition method of accounting. The assets acquired, the liabilities assumed, and any noncontrolling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of the acquisition date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any noncontrolling interest of the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. Common forms of the consideration made in acquisitions include cash and common equity instruments. Consideration transferred in a business acquisition is measured at the fair value as at the date of acquisition.
	Where the consideration in an acquisition includes contingent consideration and the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability, it is subsequently carried at fair value with changes in fair value reflected in earnings.
	Goodwill
	Goodwill is not amortized but is evaluated for impairment annually or whenever events or changes in circumstances indicate that the goodwill might be impaired following a two-step process. The first step compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill.
	Revenue recognition
	Revenues are recognized when earned and are reported net of business taxes and value added taxes.
	The primary sources of the Group’s revenues are as follows:
		(a)		Registration fees
	The Group charges each new student a non-refundable registration fee ranging from $48.35 (Renminbi300) to $161.17 (Renminbi1,000) for diagnosis and designing a personalized tutoring plan for the student. The nonrefundable registration fee is amortized over the estimated average customer relationship life. The average customer relationship life is estimated based on the Group’s historical data and the estimate is subject to annual assessment or when an event or other changes indicate the estimate is no longer reasonable.
		(b)		Tuition fees for private personalized tutoring services
	Tuition revenues are collected in advance and are initially recorded as deferred revenue. Tuition revenues are recognized proportionately as the tutoring sessions are delivered. Deferred revenue relating to unused prepaid tutoring hours of expired contracts are recognized as revenues in the twenty-sixth month after the contract expiration date if no refund has been claimed by then. The refund period of twenty-six months was determined according to the applicable PRC laws and regulations. After such period, refund claims are not supported by the applicable PRC laws and regulations.
	The Group’s PRC subsidiaries, VIE and VIE’s subsidiaries and schools are subject to business taxes and other related surcharges at a rate of 3.3% or 5.5% of gross revenues generated from their private personalized tutoring service. Business taxes are reported as a deduction to revenue when incurred and amounted to $13,834, $12,802 and $11,688 for the years ended December 31, 2012, 2013 and 2014, respectively.
	In July 2012, the Ministry of Finance and the State Administration of Taxation jointly issued a circular regarding the pilot collection of value added taxes (“VAT”) in lieu of business tax in certain areas and industries in the PRC. Starting from September 1, 2012, the VIE’s certain subsidiaries and schools became subject to VAT at the rates of 3%, 6% or 17%, on certain service revenues which were previously subject to business tax. VAT is also reported as a deduction to revenue when incurred and amounted to $67, $999 and $1,207 for the years ended December 31, 2012, 2013 and 2014, respectively.
	Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. However, entities that are VAT small scale taxpayers, cannot offset their input VAT against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in either other current liabilities or other current assets on the consolidated balance sheets.
	Advertising costs
	Advertising costs are expensed as incurred. The Group incurred advertising costs totaling $26,448, $29,015 and $28,785 for the years ended December 31, 2012, 2013 and 2014, respectively, which were recorded as a component of selling and marketing expenses in the accompanying consolidated statements of operations.
	Lease accounting
	The Group evaluates each lease for classification as either a capital lease or an operating lease. If substantially all of the benefits and risks of ownership have been transferred to the lessee, the Group records the lease as a capital lease at its inception. The Group performs this evaluation at the inception of the lease and when a modification is made to a lease. If the lease agreement provides rent holidays or calls for a scheduled rent increase during the lease term, the Group recognizes the lease expense on a straight-line basis over the lease term. The difference between rent expense and rent paid is recorded as deferred rent. The term of the Group’s leases typically ranges from one to five years and some of them are subject to renewal at fair market value.
	Government subsidies
	The Group receives government subsidies from the local government authorities for encouraging regional development and technology development. Government subsidies are recognized upon receipt as an item of operating income because the subsidies are not intended to compensate for specific expenditure and not subject to future return. For the years ended December 31, 2012, 2013 and 2014, $164, $439 and $362 were received and recognized, respectively.
	Foreign currency translation
The functional and reporting currency of the Company and Xueda HK is US dollar. The functional currency of the Company’s other subsidiaries, VIE and VIE’s subsidiaries and schools in the PRC is Renminbi (“RMB”).
Assets and liabilities are translated from each entity’s functional currency to the reporting currency at the exchange rate on the balance sheet date. Equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the year. Translation adjustments are reported as cumulative foreign currency translation adjustments and are shown as a separate component of other comprehensive income in the consolidated statements of comprehensive income.
Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.
Share-based compensation
Share-based compensation with employees is measured based on the grant date fair value of the equity instrument. The Group recognizes the compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award, which is generally the vesting period of the award, with the amount of compensation expenses recognized in any period not less than the portion of the grant date fair value of the options vested during that period. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures are recognized through a cumulative catch-up adjustment in the period of change.
For awards with performance condition vesting provision, when achievement of the performance condition is deemed probable, the Group recognized compensation cost on a straight-line basis over the awards vesting periods.
When terms of awards are modified, the Company are required to record the incremental fair value, if any, of the modified awards, as compensation cost on the date of modification (for vested awards) or over the remaining service (vesting) period (for unvested awards). The incremental compensation cost is the excess of the fair value of the modified award on the date of modification over fair value of the original award immediately before the modification.
Income taxes
Current income taxes are provided for in accordance with the laws of the relevant tax authorities.
Deferred income taxes are recognized when temporary differences exist between the tax bases of assets and liabilities and their reported amounts in the financial statements. Net operating loss carry forwards and credits are applied using enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more-likely-than-not that a portion of or all of the deferred tax assets will not be realized. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics.
The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.
Comprehensive income (loss)
Comprehensive income (loss) includes net income (loss), unrealized gain on available-for-sale securities and foreign currency translation adjustments. The Group presents the components of net income (loss), the components of other comprehensive income (loss) and total comprehensive income (loss) in two separate but consecutive statements.
Net income (loss) per share
Basic net income (loss) per share attributable to Xueda Education Group ordinary shareholders is computed by dividing net income (loss) attributable to Xueda Education Group ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted net income (loss) per share attributable to Xueda Education Group ordinary shareholders reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. The dilutive effect of stock options is computed using treasury stock method.
Significant risks and uncertainties
Foreign currency risk
RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The cash and cash equivalents of the Group included aggregate amounts of $109,895 and $103,235, which were denominated in RMB, at December 31, 2013 and 2014, respectively, representing 93.9% and 90.7% of the cash and cash equivalents balances as of December 31, 2013 and 2014, respectively. The Group’s short-term investments of $129,619 and $94,721 as of December 31, 2013 and 2014, respectively, were also denominated in RMB.
Concentration of credit risk
Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of cash and cash equivalents, short-term investments, amounts due from related parties and held-to-maturity securities classified as long-term investments.
Substantially all of the Group’s cash and cash equivalents, short-term investments and held-to maturity securities classified as long-term investments are held by financial institutions located within the PRC. Financial institutions in the PRC do not have insurance similar to that provided by the Federal Deposit Insurance Corporation in the United States of America. The Group’s investment policy limits its exposure to concentrations of credit risks in relation to its investments.
The Group’s amounts due from related parties include direct loans provided to a related party located within the PRC in the amount of $2,631 and nil as of December 31, 2013 and 2014, respectively. The Group does not foresee a credit risk associated with such loans based on evaluations of the financial conditions of the related party.
Recent accounting pronouncements
In May 2014, the Financial Accounting Standards Board (“FASB”) issued a new pronouncement which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This Accounting Standards Update (“ASU”) will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU.
The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
	·		Step 1: Identify the contract(s) with a customer.
	·		Step 2: Identify the performance obligations in the contract.
	·		Step 3: Determine the transaction price.
	·		Step 4: Allocate the transaction price to the performance obligations in the contract.
	·		Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted.
An entity should apply the amendments in this ASU using one of the following two methods:
1.Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients:
	·		For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period.
	·		For completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods.
	·		For all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to remaining performance obligations and an explanation of when the entity expects to recognize that amount as revenue.
2.Retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. If an entity elects this transition method it also should provide the additional disclosures in reporting periods that include the date of initial application of:
	·		The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change.
	·		An explanation of the reasons for significant changes.
The Group is in the process of evaluating the impact of adoption of this guidance on its consolidated financial statements.
In June 2014, the FASB issued a new pronouncement which requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation - Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved.
The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.
In August, 2014, the FASB issued a new pronouncement which provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date of issuance of the entity’s financial statements. Further, an entity must provide certain disclosures if there is “substantial doubt about the entity’s ability to continue as a going concern.” The new standard is effective for fiscal years ending after December 15, 2016. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

ACQUISITION

ACQUISITION	12 Months Ended
	Dec. 31, 2014
ACQUISITION
ACQUISITION	3.ACQUISITION
	In an effort to diversify its service offerings to primary and secondary school students, in June 2012, Xueda Information acquired 60% of the equity interest of Beijing Weland International Education and Technology Corp., (“Weland”) for a total cash consideration of $2,961. Weland provides services to students in the PRC for short-term overseas studies, including hosting the Model United Nations Conference. This transaction was considered a business acquisition and therefore was recorded using the acquisition method of accounting. The acquired assets and liabilities were recorded at fair value at the date of acquisition, resulting in a goodwill balance of $2,795. The net revenue and net loss of Weland in the amount of $831 and $540, respectively, have been included in the consolidated statement of operations for the year ended December 31, 2012.
	With the assistance of a third party appraiser, the Group allocated the purchase price to assets acquired and liabilities assumed as follows:
	Purchase price allocation				Useful life
	Cash and cash equivalents	$	1,765
	Advance to suppliers	62
	Acquired intangible assets
	- Trademark	408			10 years
	- Non-Compete Agreement	188			5 years
	Fixed assets	4
	Total assets acquired	2,427
	Deferred tax liabilities	(150		)
	Liabilities assumed	(540		)
	Noncontrolling interest	(1,571		)
	Total net assets	166
	Goodwill	2,795
	Total	$	2,961
	The following summary of unaudited pro forma result of operations for the year ended December 31, 2012 was presented with the assumption that the significant acquisition during the year ended December 31, 2012 occurred as of January 1, 2011. These pro forma results do not purport to be indicative of the results of operations which would have resulted had the significant acquisitions occurred as of January 1, 2011, nor are they indicative of future operating results.
		Year ended December 31,
		2012
	Pro forma net revenue	296,548
	Pro forma net income attributable to Xueda Education Group	2,414
	Pro forma net income per ordinary share-basic	0.02
	Pro forma net income per ordinary share-diluted	0.02
	The Group recorded an impairment loss related to the goodwill of Weland for the year ended December 31, 2013, as set out in Note 7.

PREPAID_EXPENSES_AND_OTHER_CUR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2014
PREPAID EXPENSES AND OTHER CURRENT ASSETS
PREPAID EXPENSES AND OTHER CURRENT ASSETS	4.PREPAID EXPENSES AND OTHER CURRENT ASSETS
	Prepaid expenses and other current assets consisted of:
			December 31,
			2013		2014
	Other receivable (i)		1,241		1,082
	Prepaid rental expenses		7,288		8,846
	Advance to suppliers		1,095		607
	Prepaid advertisement expenses		565		454
	Short-term deposits		451		157
	Interest receivable		1,051		1,143
	Staff advances and others		2,166		1,780
	Option exercising cost receivable (ii)		2,785		744
			16,642		14,813
		(i)		Other receivable consists of cash that had been received from students but held by the third-party online payment processing agencies. The funds are transferred to the Group shortly after payments are received by the third-party online payment processing agencies.
		(ii)		Option exercising cost receivable is the amount paid by employees to exercise options but held by a third party service provider. The funds are transferred to the Group shortly after payments are received by the third-party service provider.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2014
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	5.PROPERTY AND EQUIPMENT
	Property and equipment consist of the following:
		December 31,
		2013		2014
	Buildings	5,969		5,824
	Furniture, fixtures and equipment	25,296		27,193
	Motor vehicles	2,334		2,499
	Leasehold improvements	40,947		44,015
	Less: Accumulated depreciation and amortization	(39,720	)	(49,098	)
		34,826		30,433
	Depreciation and amortization expenses for the years ended December 31, 2012, 2013 and 2014 were $15,308, $16,117 and $14,097, respectively.

ACQUIRED_INTANGIBLE_ASSETS

ACQUIRED INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2014
ACQUIRED INTANGIBLE ASSETS
ACQUIRED INTANGIBLE ASSETS	6.ACQUIRED INTANGIBLE ASSETS
	Acquired intangible assets arose from the acquisitions of Weland in 2012 and consisted of the following:
		December 31,
		2013		2014
	Trademark	408		408
	Non-Compete Agreement	188		188
	Exchange difference	14		14
		610		610
	Less: Accumulated amortization	(128	)	(128	)
	Less: Accumulated impairment	(494	)	(494	)
	Exchange difference	12		12
	Acquired intangible assets, net	—		—
	Due to the lowered earnings forecast and increased competition in the industry, in December 2013, the Group performed, with the assistance of an independent valuation expert, an impairment test of the carrying value of the Weland trademarks and non-compete agreement to determine whether any impairment existed. This assessment resulted in an impairment write down of $494, which was included in “Impairment loss on acquired intangible assets” in the accompanying statement of operations for the year ended December 31, 2013. The fair value of acquired intangible assets is measured on a non-recurring basis, as set out in Note 9.

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2014
GOODWILL
GOODWILL	7.GOODWILL
	The Group has two reporting units, Taiyuan Xueda Education & Training School (“Taiyuan Xueda”) and Weland, that carries goodwill. The changes in the carrying amount of goodwill for the years ended December 31, 2013 and 2014 were as follows:
		December 31,
		2013					2014
		Taiyuan					Taiyuan
		Xueda	Weland		Total		Xueda		Weland		Total
	Gross amount
	Beginning balance at January 1	872	2,857		3,729		897		2,940		3,837
	Exchange difference	25	83		108		(22	)	(71	)	(93	)
	Ending balance at December 31	897	2,940		3,837		875		2,869		3,744
	Accumulated impairment loss
	Beginning balance at January 1	—	—		—		—		(2,940	)	(2,940	)
	Charge for the year	—	(2,923	)	(2,923	)	—		—		—
	Exchange difference	—	(17	)	(17	)	—		71		71
	Ending balance at December 31	—	(2,940	)	(2,940	)	—		(2,869	)	(2,869	)
	Goodwill, net	897	—		897		875		—		875
	The Group performs its annual goodwill impairment tests on December 31 of each year. Due to the lowered earnings forecast and increased competition in the industry, a goodwill impairment loss of $2,923 related to Weland was recognized in the year ended December 31, 2013. The fair value of the reporting unit of Weland was estimated based on the discounted cash flows as set out in Note 9.
	During the years ended December 31, 2012, 2013 and 2014, the Company recognized goodwill impairment losses of $nil, $2,923 and $nil, respectively.

INVESTMENTS

INVESTMENTS	12 Months Ended
	Dec. 31, 2014
INVESTMENT
INVESTMENT	8.INVESTMENTS
	Cash equivalents
	The Group’s cash equivalents consist of term deposits and debt securities with original maturities of three months or less.
	The Group measured the cash equivalents at amortized cost. Interest income of $4,177, $895 and $1,651 were recognized in the consolidated statements of operations for the years ended December 31, 2012, 2013 and 2014.
	Short-term investments
	As of December 31, 2012 and 2013, the Group’s short-term investments consist of trading securities and held-to-maturity securities with maturities of one year or less.
	Trading securities
	The Group measured the trading securities at fair value based on quoted market prices in an active market. Gains from the trading securities of $nil, $12 and $9 were recognized in the consolidated statements of operations for the years ended December 31, 2012, 2013 and 2014, respectively.
	Held-to-maturity securities - short-term
	The Group measured the held-to-maturity securities at amortized cost. Interest income of $2,074, $5,728 and $4,104 were recognized in the consolidated statements of operations for the years ended December 31, 2012, 2013 and 2014, respectively.
	Long-term investments
	The Group’s long-term investments consist of held-to-maturity securities with maturities of greater than 12 months, available-for-sale securities and equity method investments.
	Held-to-maturity securities - long-term
	The Group’s long-term held-to-maturity securities consist of debt securities placed with banks with maturities greater than one year, which are stated as amortized cost. Interest income of $nil, $86 and $353 were recognized in the consolidated statements of operations for the years ended December 31, 2012, 2013 and 2014. In October 2014, the Group disposed of its long-term held-to-maturity securities, and did not hold any long-term held-to-maturity securities thereafter.
	Available-for-sale securities
	In July 2012, the Company entered into a preferred share purchase agreement with the shareholders of Firstleap Education (“Firstleap”), a company incorporated in the Cayman Islands that provides English training program to children from 2 to 10 years of age in the PRC. The Company purchased, for a cash consideration of $4,786, 1,272,000 convertible redeemable preferred shares, which represented a 12.72% voting interest in Firstleap.  In December 2012, Firstleap effected a 10 to 1 stock split.
	On July 16, 2013, the Company contributed an additional capital of $1,632, for 4,039,610 convertible redeemable preferred shares, and its voting interest in Firstleap increased to 16.11%. In October 2014, a new investor was introduced and the voting interest in Firstleap was diluted to 14.33%. As of December 31, 2013 and 2014, the Company had two seats out of six in the board of directors of Firstleap.
	At any time and from time to time on or after January 1, 2017 without consummation of a qualified initial public offering of Firstleap, the Company and other holders of the preferred shares may require Firstleap to redeem the preferred shares. Since the preferred shares are redeemable as the option of their holders, the Company determines that they are debt securities in nature and should be accounted for as available-for-sale securities.
	The investment is classified as available-for-sale securities and is measured at fair value as of the balance sheet date. Unrealized holding gains and losses are excluded from earnings and are reported in other comprehensive income until realized. Unrealized holding gains of $339, $93 and $654 were reported in other comprehensive income for the years ended December 31, 2012, 2013 and 2014, respectively.
	Fair value information about the investments as of December 31, 2013 and 2014 is as follows:
		As of December 31, 2013
						Unrealized gain
			Gross	Gross		in accumulated
		Amortized	unrecognized	unrecognized		other comprehensive
		cost	holding gains	holding losses		income	Fair value
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	11,827	—	—		—	11,827
	Adjustable-rate debt securities	4,326	—	—		—	4,326
		16,153	—	—		—	16,153
	Short-term investments:
	Trading securities
	Adjustable-rate debt securities	1,553	—	—		—	1,553
	Held-to-maturity securities
	Fixed-rate debt securities	23,958	132	(5	)	—	24,085
	Adjustable-rate debt securities	33,479	11	—		—	33,490
	Term deposits	70,629	—	—		—	70,629
		128,066	143	(5	)	—	128,204
		129,619	143	(5	)	—	129,757
	Long-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	8,347	—	(85	)	—	8,262
	Available-for-sale securities
	Convertible redeemable preferred shares	6,418	—	—		432	6,850
		14,765	—	(85	)	432	15,112
		As of December 31, 2014
						Unrealized gain
			Gross	Gross		in accumulated
		Amortized	unrecognized	unrecognized		other comprehensive
		cost	holding gains	holding losses		income	Fair value
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	33,040	—	—		—	33,040
		33,040	—	—		—	33,040
	Short-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	56,410	437	—		—	56,847
	Term deposits	38,311	—	—		—	38,311
		94,721	437	—		—	95,158
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	6,418	—	—		1,086	7,504
		6,418				1,086	7,504
	The fair values of trading securities and available-for-sale securities as measured, and cash equivalents and held-to-maturity securities as disclosed are further discussed in Note 9.
Equity method investment
In July 2014, the Group entered into an equity purchase agreement with the owner of Imagination Education (Beijing) Technology Co., Ltd (“Imagination”), a company established in the PRC that is principally engaged in offers of Scholastic Assessment Test. The Group purchased, for a cash consideration of $1,613, which represented a 25% equity ownership interest in Imagination. The Group has significant influence but does not have control over Imagination. Accordingly the Group recorded its interest in Imagination as an equity method investment. The Group recorded its shares of the loss of $107 for the year ended December 31, 2014.

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	12 Months Ended
	Dec. 31, 2014
FAIR VALUE MEASUREMENT
FAIR VALUE MEASUREMENT	9.FAIR VALUE MEASUREMENT
	Fair value disclosed or measured on a recurring basis
	The fair values of the Group’s trading securities and available-for-sale securities as measured, and cash equivalents and held-to-maturity securities as disclosed are determined based on the discounted cash flow method. The following table summarizes the Group’s financial assets measured or disclosed at fair value on a recurring basis.
			Fair value disclosure or measurement at
			December 31, 2013 using
			Quoted prices in	Significant	Significant
			active markets for	other observable	unobservable
		Fair value at	identical assets	inputs	inputs
		December 31, 2013	(Level 1)	(Level 2)	(Level 3)
	Fair value disclosure
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	11,827	—	11,827	—
	Adjustable-rate debt securities	4,326	—	4,326	—
	Short-term investments:
	Held-to-maturity securities
	Fixed-rate debt securities	24,085	—	24,085	—
	Adjustable-rate debt securities	33,490	—	33,490	—
	Term deposits	70,629	—	70,629	—
	Long-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	8,262	—	8,262	—
	Fair value measurement
	Short-term investments:
	Trading securities
	Adjustable-rate debt securities	1,553	1,553	—	—
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	6,850	—	—	6,850
	Total assets measured at fair value	8,403	1,553	—	6,850
			Fair value disclosure or measurement at
			December 31, 2014 using
			Quoted prices in	Significant	Significant
			active markets for	other observable	unobservable
		Fair value at	identical assets	inputs	inputs
		December 31, 2014	(Level 1)	(Level 2)	(Level 3)
	Fair value disclosure
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	33,040	—	33,040	—
	Short-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	56,847	—	56,847	—
	Term deposits	38,311	—	38,311	—
	Fair value measurement
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	7,504	—	—	7,504
	Total assets measured at fair value	7,504	—	—	7,504
	The available-for-sale securities do not have a quoted market rate. The Group adopted a discounted cash flow method under the income approach, which take into consideration a number of factors that include expected future cash flows, growth rates and discount rates from publicly traded companies in the industry and requires the Group to make certain assumptions and estimates regarding industry economic factors and future profitability. The assumptions are inherently uncertain and subjective. The expected future cash flows for Firstleap were based on discrete seven years financial forecasts developed by management for planning purposes. Cash flows beyond the forecasted period were estimated using a terminal value calculation, which incorporated historical and forecasted financial trends and considered long-term earnings growth rates for publicly traded comparable companies. Specifically, the income approach valuation as of December 31, 2014 included a cash flow discount rate of 20.45%, and a terminal value growth rate of 3% in the year 2014.
	The following is a reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the years ended December 31, 2013 and 2014, which only contain available-for-sale securities.
		Fair value measurement
		using significant
		unobservable inputs
		(Level 3)
		2014	2013
	Beginning balance	5,125	6,850
	Total unrealized gains included in other comprehensive income	93	654
	Purchase	1,632	—
	Ending balance	6,850	7,504
	Fair value measured on a non-recurring basis
	The Group measured the fair value of acquired intangible assets of Weland using “relief from royalty” or “with or without” valuation methods. These acquired intangible assets are considered Level 3 assets because the Group used unobservable inputs, such as royalty rate, forecast financial performance of the acquired business and discount rates, to determine the fair value of these acquired assets. The Group has recognized impairment loss of $359 and $135 related to trademark and non-compete agreement, respectively, for the year ended December 31, 2013, as set out in Note 6.
	The Group measured the fair value of goodwill using the income approach valuation methodology, based on which to recognize the impairment loss for the Weland reporting unit in 2013 as set out in Note 7. The goodwill is considered as Level 3 assets because the Group used unobservable inputs, such as five-year earnings forecast, weighted average cost of capital and lack of marketability discount, to determine the fair value of the goodwill.

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2014
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	10.ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
	Accrued expenses and other current liabilities consisted of the following:
		December 31,
		2014	2013
	Accrued employee payroll and welfare benefits	22,027	20,561
	Payable for purchase of property and equipment	1,888	2,097
	Accrued rental expenses	3,442	4,037
	Business taxes and other tax payable	2,414	1,931
	Individual income taxes withheld	579	634
	Payable to other service providers and suppliers	3,531	491
	Others	1,394	2,722
		35,275	32,473

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
INCOME TAXES	11.INCOME TAXES
	The current and deferred components of income tax expenses were as follows:
			Years ended December 31,
			2012		2013		2014
	Current		3,179		8,302		3,740
	Deferred		(2,303	)	(820	)	392
	Total income tax expenses		876		7,482		4,132
	The Company is a tax-exempt entity incorporated in the Cayman Islands.
	Xueda HK located in Hong Kong and is subject to an income tax rate of 16.5%. Xueda HK did not record any income tax expense during the years ended December 31, 2012, 2013 and 2014 because Xueda HK is an investment holding company with no substantive business operations in Hong Kong.
	Xueda Information and its subsidiaries and schools, which were entities incorporated in the PRC (“PRC entities”), are subject to PRC Enterprise Income Tax (“EIT”), on the taxable income in accordance with the relevant PRC income tax laws, which have adopted a unified income tax rate of 25% since January 1, 2008. Xuecheng Century was certified as a “software enterprise” and was exempt from income taxes in 2010 and 2011, followed by a 12.5% of income tax rate for 2012, 2013, and 2014.
	The principal components of deferred income taxes were as follows:
			December 31,
			2013		2014
	Current deferred tax assets
	Deferred income-current		104		78
	Accrued expenses (i)		6,671		6,656
	Less: Valuation allowance		(636	)	(609	)
	Net current deferred tax assets		6,139		6,125
	Noncurrent deferred tax assets
	Deferred income-noncurrent		78		—
	Net operating loss carry forwards		4,025		5,939
	Less: Valuation allowance		(2,643	)	(4,856	)
	Net noncurrent deferred tax assets		1,460		1,083
		(i)		Accrued expenses deferred tax assets relate to accrued advertising, payroll and welfare expenses. According to the EIT law, accrued payments related to certain employee expenses, including employee payroll and certain welfare expenses, are not deductible for tax until the actual payments occur. The EIT law also limits the amount of advertising expenses deductible for any period to no more than 15% of gross revenue of such period and permits the amount of the advertising expense in excess of such 15% limit to be carried forward to future periods.
	The net operating loss carry forwards for Xueda Information and its subsidiaries and schools was $23,756 as of December 31, 2014 and will expire on various dates through 2019. The valuation allowances as of December 31, 2013 and 2014 were primarily related to net operating losses generated by certain subsidiaries and schools of Xueda Information because the Group believes that it is more likely than not that the related deferred tax assets will not be utilized in the future.
	The tax basis of the investment of Xuecheng Century in Xueda Information has been greater than the carrying value of this investment. Under U.S. GAAP, a deferred tax asset should be recognized for this temporary difference only if it is apparent that the temporary difference will reverse in the foreseeable future. Absent of evidence of a reversal in the foreseeable future, no deferred tax asset for such temporary difference was recorded.
	Reconciliation between total income tax expenses and the amount computed by applying the PRC EIT statutory rate to income before income taxes is as follows:
			Years ended December 31,
			2012		2013		2014
	Expected income tax expenses at PRC EIT statutory rate of 25%		656		5,594		(1,498	)
	Effect of preferential tax rate and tax holiday		745		(601	)	1,285
	Effect on tax rates in different tax jurisdictions (i)		(228	)	6		1,595
	Tax effect of expenses that are not deductible in determining taxable profit (ii)		226		806		564
	Changes in valuation allowance		(523	)	1,677		2,186
	Total income tax expenses		876		7,482		4,132
		(i)		Effect on tax rates in different tax jurisdictions relates to the interest income and exchange gains generated by the Company and Xueda HK from its RMB-denominated deposits, which are exempted in Cayman Islands, and not subject to Hong Kong income taxes in accordance with the Hong Kong Inland Revenue Ordinance as Xueda HK is an investment holding company with no substantive business operations in Hong Kong.
		(ii)		Expenses not deductible for tax purposes include impairment losses, entertainment expenses, employees’ training expenses that are not deductible in the computation of net income before income taxes.
	If the tax holidays granted to Xuecheng Century were not available, income tax provision and earnings per share amounts would be as follows:
			Years ended December 31,
			2012		2013		2014
	Decrease (increase) in income tax expense		(745	)	601		(1,285	)
	Increase (reduction) in net income per share-basic		0.01		(0.00	)	0.01
	Increase (reduction) in net income per share-diluted		0.01		(0.00	)	0.01
	The Group did not identify significant unrecognized tax benefits for the years ended December 31, 2012, 2013 and 2014. The Group did not incur any interest and penalties related to potential underpaid income tax expenses and also does not anticipate any significant increases or decreases in unrecognized tax benefits in the next 12 months from December 31, 2014.
	Uncertainties exist with respect to how the current income tax law in the PRC applies to the Group’s overall operations, and more specifically, with regard to tax residency status. The EIT law includes a provision specifying that legal entities organized outside of the PRC will be considered residents for Chinese Income tax purposes if the place of effective management or control is within the PRC. The implementation rules to the new EIT law provide that non-resident legal entities will be considered PRC residents if substantial and overall management and control over the manufacturing and business operations, personnel, accounting and properties occurs within the PRC. On April 22, 2009, the State Administration of Taxation (the “SAT”) issued the Notice Regarding the Determination of Chinese-Controlled Offshore Incorporated Enterprises as PRC Tax Resident Enterprises on the Basis of De Facto Management Bodies, or Circular 82, which provides certain specific criteria for determining whether the “de facto management body” of a Chinese-controlled offshore-incorporated enterprise is located in China. In addition, on August 3, 2011, the SAT issued a bulletin to made clarification in the areas of resident status determination, post-determination administration, as well as competent tax authorities. The Group does not believe that the legal entities organized outside of the PRC within the Group should be treated as residents for EIT law purposes. However, if the PRC tax authorities subsequently determine that the Company and its subsidiaries registered outside the PRC should be deemed resident enterprises, the Company and its subsidiaries registered outside the PRC will be subject to the PRC income taxes, at a rate of 25%.
	If any entity within the Group that is outside the PRC were to be a non-resident for PRC tax purposes dividends paid to it out of profits earned by PRC entities after January 1, 2008 would be subject to a withholding tax at a rate of 10%, subject to reduction by an applicable tax treaty with the PRC. As of December 31, 2014, the Company's subsidiaries and variable interest entities located in the PRC recorded aggregate accumulated deficits. Accordingly, no deferred tax liability has been accrued for the Chinese dividend withholding taxes. In the future, aggregate undistributed earnings of the Company's subsidiaries and variable interest entities located in the PRC, if any, that are taxable upon distribution to the Company, will be considered to be indefinitely reinvested, because the Company does not have any plan to pay cash dividends by using any undistributed earnings of the Company's subsidiaries and variable interest entities in the PRC in the foreseeable future and intends to retain most of their available funds and any future earnings for use in the operation and expansion of their business.

ORDINARY_SHARES

ORDINARY SHARES	12 Months Ended
	Dec. 31, 2014
ORDINARY SHARES.
ORDINARY SHARES	12.ORDINARY SHARES
	In 2011, 2013 and 2014, the Company issued 1,300,000, 3,427,854 and 3,354,000 ordinary shares, respectively, to its depositary bank for future exercise of share options and vesting of nonvested shares, which are not considered as outstanding shares until they are delivered to the employees upon exercise of vested stock options or vesting of nonvested shares. 79,480 and 948,720 shares as of December 31, 2013 and 2014, respectively, remain available for future option exercise or nonvested shares vesting, which were not considered as outstanding shares and therefore were excluded from the computation of earnings per share.
	In September 2011, the board of directors approved a shares repurchase program to repurchase up to $30,000 of its outstanding ADSs (“ADSs” refers to the Company’s American depositary shares, each of which represents two ordinary shares). The Company engaged an independent investment bank to act as a broker-dealer in connection with such repurchases. 5,210,168 and 4,155,864 ordinary shares were repurchased from existing shareholders at an average price of $1.70 and $1.75 per share for the years ended December 31, 2011 and 2012, respectively. No ordinary share was repurchased during the years ended December 31, 2013 and 2014. The repurchased shares were accounted for as treasury stock and recorded at an aggregate cost of $16,124.
	In March 2014, the board of directors approved a shares repurchase program to repurchase up to 6,000,000 of its outstanding ADSs. 11,440,000 ordinary shares were repurchased from a co-founder and certain pre-IPO investors at a price of $2.59 per share for the year ended December 31, 2014.The total consideration of the repurchased shares was $29,630. Such shares were immediately cancelled after the repurchase.

NET_INCOME_PER_SHARE

NET INCOME PER SHARE	12 Months Ended
	Dec. 31, 2014
NET INCOME PER SHARE
NET INCOME PER SHARE	13.NET INCOME PER SHARE
	The following table sets forth the computation of basic and diluted net income per share for the periods indicated:
		Years ended December 31,
		2012	2013	2014
	Net income (loss)-basic (numerator)
	Net income (loss) attributable to Xueda Education Group ordinary shareholders	1,965	16,151	(10,022	)
	Shares (denominator)
	Weighted average ordinary shares used in calculating net income (loss) per share-basic	131,316,004	131,681,540	126,567,703
	Effect of dilutive securities
	Plus incremental weighted average ordinary shares from assumed conversions of stock options and nonvested shares using the treasury stock method	460,203	2,785,328	—
	Weighted average ordinary shares used in calculating net income (loss) per share-diluted	131,776,207	134,466,868	126,567,703
	Net income (loss) per ordinary share-basic	0.01	0.12	(0.08	)
	Net income (loss) per ordinary share-diluted	0.01	0.12	(0.08	)
	Stock options of 356,219 and 414,233, and nonvested shares of 1,248,944 and 105,533, as of December 31, 2012 and 2013, respectively, were excluded in computation of diluted net income per share, because their effects were anti-dilutive. The effect of options and nonvested shares was excluded from the computation of diluted loss per share for the year ended December 31, 2014 as the effect would be anti-dilutive.

SHAREBASED_COMPENSATION

SHARE-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2014
SHARE-BASED COMPENSATION.
SHARE-BASED COMPENSATION	14.SHARE-BASED COMPENSATION
	On November 13, 2009, the Company adopted a Stock Incentive Plan, which allows the Company to grant its employees, directors and consultants awards including option, stock appreciation right, dividend equivalent right, restricted stock and other right or benefit. The maximum aggregate number of shares which may be issued pursuant to all awards is 11,146,151 shares. The term of an incentive stock option shall be no more than ten years from the date of grant thereof. However, in the case of an incentive stock option granted to a grantee who, at the time the option is granted, owns stock representing more than ten percent of the voting power of all classes of stock of the Company or any parent or subsidiary of the Company, the term of the incentive stock option shall be five years from the date of grant thereof or such shorter term as may be provided in the award agreement.
	In December 2010 and May 2013, the Company revised the Stock Incentive plan. According to Amended and Restated 2009 Equity Incentive Plan, the share limit shall initially be 11,146,151 and shall automatically increase on January 1 of each calendar year during the term of this plan, commencing with January 1, 2011, by an amount equal to (i) 1% of the total number of shares issued and outstanding on December 31 of the immediately preceding calendar year and (ii) such number of shares as may be established by the board of directors or the Compensation Committee. Moreover, the option price per share shall be determined by the Compensation Committee, but shall not be less than, (i) with respect to options granted to individuals subject to taxation in the United States, 100% of the fair market value of a share, and (ii) with respect to all other options, 85% of the fair market value of a share, in each case, on the date an option is granted. The share limit was 19,504,380, and 738,791 shares were available for future grant as of December 31, 2014.
	Stock options
	In February 2012, concurrent with an officer’s resignation in February 2012, 417,979 of his share options, which would have been forfeited upon his resignation, were modified to vest on March 15, 2012 and became exercisable within six months of his resignation. The incremental share-based compensation expenses of $339 as of the modification date were recognized immediately.
	On August 22, 2012, the Company granted 2,089,904 share options to an employee with an exercise price of $1.65 per share, for which 50% of the share options vest on May 22, 2013 and 2014, respectively.
	On December 18, 2012, the Company granted 655,902 share options to another employee with an exercise price of $1.26 per Share. 1/8 of the share options vested on May 22, 2013, and 1/8 of the share options vest every six months thereafter over next 3.5 years.
	On June 23, 2014, the Company granted 1,080,000 share options to employees with an exercise price of $2.175 per share. 25% of the share options granted will be vest on each of the four anniversaries of the date of grant thereof.
	On December 4, 2014, the Company granted 65,000 share options to employees with an exercise price of $1.18 per share. 25% of the share options granted will be vest on each of the four anniversaries of the date of grant thereof.
			Outstanding options
					Weighted		Weighted average		Weighted average	Aggregate
			Number of		average		grant-date		remaining contractual	intrinsic
			options		exercise price		fair value		Term (Years)	value
	Options outstanding at January 1, 2012		9,550,652		$	1.31	$	1.24
	Granted		2,745,806		$	1.55	$	0.66
	Exercised		(679,402	)	$	0.99	$	1.24
	Forfeited		(4,341,736	)	$	1.68	$	1.24
	Options outstanding at December 31, 2012		7,275,320		$	1.2	$	1.02
	Exercised		(2,445,482	)	$	1.01	$	1.21
	Forfeited		(259,458	)	$	0.99	$	1.24
	Options outstanding at December 31, 2013		4,570,380		$	1.32	$	0.91
	Granted		1,145,000		$	2.12	$	0.93
	Exercised		(1,122,546	)	$	1.2	$	1.04
	Forfeited		(13,440	)	$	0.99	$	1.24
	Options outstanding at December 31, 2014		4,579,394		$	1.55	$	0.88	7.38	$	255
	Options vested and expected to vest as of December 31, 2014		4,443,294		$	1.53	$	0.88	7.32	$	255
	Option exercisable as of December 31, 2014		3,106,443		$	1.37	$	0.88	6.54	$	254
	The total intrinsic value of options exercised during the years ended December 31, 2012, 2013 and 2014 were $345, $2,763 and $2,502, respectively.
	The Company recorded share-based compensation expenses of $1,752, $1,900 and $892 for the years ended December 31, 2012, 2013 and 2014, respectively. As of December 31, 2014, there was $1,047 of share-based compensation related to stock options that is expected to be recognized over a weighted average period of 3.1 years.
	During the three years ended December 31, 2014, two batches of options were granted in 2012 and one batch of option was granted in 2014. The fair value of options granted was estimated on the date of grant using the binomial option pricing model with the following assumptions:
			Year ended
			December 31, 2012
	Weighted average expected volatility		57.90%
	Weighted average risk-free interest rate		1.80%
	Weighted average expected dividend yield		0%
	Weighted average fair value of the underlying ordinary shares		$1.21 per share
	Weighted average exercise multiple		2.8 times
			Year ended
			December 31, 2014
	Weighted average expected volatility		58.20%
	Weighted average risk-free interest rate		2.70%
	Weighted average expected dividend yield		3.90%
	Weighted average fair value of the underlying ordinary shares		$2.12 per share
	Weighted average exercise multiple		2.5 times
		-1		Volatility
	The volatility of the underlying ordinary shares during the life of the options was estimated based on the historical stock price volatility of the Company and comparable listed companies over a period comparable to the contractual term of the options.
		-2		Risk-free interest rate
	Risk-free interest rate was estimated based on the yield of treasury bonds of the United States with a maturity period similar to the contractual term of the options.
		-3		Dividend yield
	The dividend yield was estimated by the Company based on its expected dividend policy over the contractual term of the options.
		-4		Fair value of underlying ordinary shares
	The closing market price of the ordinary shares of the Company as of the grant date was used as the fair value of the ordinary shares on that date.
		-5		Exercise multiple
	Exercise multiple represents the value of the underlying share or stock price as a multiple of exercise price of the option which, if achieved, results in exercise of the option.
	Nonvested shares
	In the years ended December 31, 2012, 2013 and 2014, the Company granted 1,888,313, 6,001,339 and 1,139,988 nonvested shares to employees and consultants, respectively. Nonvested shares generally vest over a period ranged from one to four years. Out of the nonvested shares granted, the vesting of 6,000,000 shares granted in July 2013 is subject to certain performance conditions such as target revenue and earnings before interest expenses and income taxes. In November 2014, the Company revised the performance conditions and extended the vesting period for one more year in relation to such 6,000,000 nonvested shares. There was no incremental compensation expense resulting from the modification.
	The grant-date fair value of nonvested shares was determined based on the closing price of the Company’s ADSs on New York Stock Exchange on such dates.
	A summary of the nonvested shares activity is as follows:
			Number of		Weighted average		Aggregate
			Nonvested		grant-date		intrinsic
			shares outstanding		fair value		value
	Nonvested shares outstanding at January 1, 2012		1,487,418		$	4.15
	Granted		1,888,313		$	1.32
	Forfeited		(275,303	)	$	4.3
Vested		(348,062	)	$	4.16
Nonvested shares outstanding at December 31, 2012		2,752,366		$	2.19
Granted		6,001,339		$	1.69
Forfeited		(397,857	)	$	3.07
Vested		(788,064	)	$	2.15
Nonvested shares outstanding at December 31, 2013		7,567,784		$	1.69
Granted		1,139,988		$	2.71
Forfeited		(292,496	)	$	2.08
Vested		(1,362,214	)	$	2.48
Nonvested shares outstanding at December 31, 2014		7,053,062		$	1.68	$	8,428
Nonvested shares vested and expected to vest at December 31, 2014		6,965,933		$	1.67	$	8,324
The total fair value of shares vested during the year ended December 31, 2012, 2013 and 2014 was $1,448, $1,315 and $3,353, respectively. The Company recorded share-based compensation expenses of $1,414, $3,482 and $5,306 for the years ended December 31, 2012, 2013 and 2014, respectively. As of December 31, 2014, there was $7,122 of share-based compensation related to nonvested shares that is expected to be recognized over a weighted average period of 3.3 years.

MAINLAND_CHINA_CONTRIBUTION_PL

MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION	12 Months Ended
	Dec. 31, 2014
MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION
MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION	15.MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION
	Full time employees of the Group in the PRC participate in a government-mandated defined contribution plan pursuant to which certain pension benefits, medical care, unemployment insurance, employee housing fund and other welfare benefits are provided to employees. Chinese labor regulations require the Group to accrue for these benefits based on certain percentages of the employees’ salaries. Total provisions for such employee benefits were $24,214, $26,609 and $27,567 for the years ended December 31, 2012, 2013 and 2014, respectively.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2014
COMMITMENTS
COMMITMENTS	16.COMMITMENTS
	The Group leases offices under non-cancelable operating leases agreements. Rent expenses under operating leases for the years ended December 31, 2012, 2013 and 2014 were $40,490, $42,429, and $43,898, respectively.
	Future minimum lease payments under non-cancelable operating leases agreements are as follows:
	Years ending December 31,
	2015	36,239
	2016	26,433
	2017	16,086
	2018	10,426
	2019 and thereafter	7,749
		96,933

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2014
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	17.RELATED PARTY TRANSACTIONS
	The details of related party balances as of December 31, 2013 and 2014 and transactions for the years ended December 31, 2012, 2013 and 2014 are as follows:
		-1		Amount due from related party
			Amount due from
			related party
			December 31,
			2013		2014
	Amounts due from Beijing Lebai Education Consulting Co., Ltd. (“Lebai”) (i)		2,631		170
		(i)		As of December 31, 2014, the Company had an aggregate 14.33% equity interest in Firstleap Education and Jin Xin, the Chief Executive Officer of the Company and Chirstine Lu-Wong, the Chief Financial Officer of the Company are appointed the board members of Firstleap.
	In November 2012, Xueda Information signed a three-party loan agreement with Lebai, an affiliate of Firstleap, and Bank of Beijing whereby the Company loaned RMB10 million (equivalent to $1,592) to Lebai through Bank of Beijing for a period from November 18, 2012 to May 28, 2013 at an annual interest rate of 10%. This loan was fully repaid in 2013.
	In December 2013, Xuecheng Century provided two unsecured loans to Lebai, in a total amount of RMB16 million (equivalent to $2,631), to support Lebai’s business operations. Such loans are for a period from December 2013 to April 2014 and bear an interest rate of 4% per annum. The loan has been collected in May 2014 and there was no unsettled balance as of December 31, 2014.
	As of December 31 2014, Xuecheng Century had account receivables of $170 related to rental income generated from Lebai.
		-2		Transactions with related parties
			Years ended December 31,
			2012		2013	2014
	Advertising services provided by Beijing 58 Information and Technology Co., Ltd. (“Beijing 58”) (ii)		141		101	—
	Advertising services provided by Beijing Chengshi Wanglin Information and Technology Co., Ltd. (“ChengshiWanglin”) (ii)		153		11	67
	Total		294		112	67
	Rental income generated from Lebai		99		159	177
	Tutoring related services income generated from Lebai		—		117	—
	Total		99		276	177
		(ii)		Yao Jinbo is director and a beneficial owner of the Company and also the chairman and shareholder of Beijing 58 and ChengshiWanglin. Beijing 58 and Chengshi Wanglin provided advertisement services to the Group. There was no unsettled balance as of December 31, 2013 and 2014.

STATUTORY_RESERVES

STATUTORY RESERVES	12 Months Ended
	Dec. 31, 2014
STATUTORY RESERVES
STATUTORY RESERVES	18.STATUTORY RESERVES
	Prior to payment of dividends, pursuant to the PRC laws and regulations, enterprises incorporated in the PRC must make appropriations from after-tax profit to non-distributable reserve funds as determined by the board of directors of each company. These reserves include (i) general reserve, and (ii) other reserves at the discretion of the board of directors.
	Subject to certain cumulative limits, the general reserve requires annual appropriations of 10% of after-tax profits as determined under PRC laws and regulations at each year-end until the balance reaches 50% of the PRC entity registered capital; the other reserve appropriations are at the entity’s discretion. These reserves can only be used for specific purposes of enterprise expansion and are not distributable as cash dividends. The Company’s subsidiaries, the VIE and the VIE’s subsidiaries and schools contributed $370, $1,114 and $168 to the general reserve during the years ended December 31, 2012, 2013 and 2014, respectively.
	PRC laws and regulations require private schools that require reasonable returns to make annual appropriations of 25% of after-tax income before payments of dividend to a fund to be used for the construction or maintenance of the school or procurement or upgrading of educational equipment. For private schools that do not require reasonable returns, this amount should be equivalent to no less than 25% of the annual increase of its net assets as determined in accordance with generally accepted accounting principles in the PRC (“PRC GAAP”). The Group’s private schools made appropriation to the reserve of $114, $810 and $754 for the years ended December 31, 2012, 2013 and 2014, respectively.
	These reserves are included as statutory reserves in the consolidated statements of changes in equity. The statutory reserves cannot be transferred to the Company in the form of loans or advances and are not distributable as cash dividends except in the event of liquidation.

RESTRICTED_NET_ASSETS

RESTRICTED NET ASSETS	12 Months Ended
	Dec. 31, 2014
RESTRICTED NET ASSETS
RESTRICTED NET ASSETS	19.RESTRICTED NET ASSETS
	Under the PRC laws and regulations, distributions by the PRC entities can only be paid out of distributable profits computed in accordance with the PRC GAAP, and the PRC entities are restricted from transferring a portion of their net assets to the Company. Amounts restricted include paid-in capital and the statutory reserves of the PRC entities. The balance of restricted net assets was $54,844 as of December 31, 2014.

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2014
SEGMENT INFORMATION
SEGMENT INFORMATION	20.SEGMENT INFORMATION
	The Group is mainly engaged in private personalized tutoring services in the PRC. The Group’s chief operating decision maker has been identified as the Chief Executive Officer who reviews results of operations by geographic location (i.e. city rather than learning centers), each location constituting a subsidiary of Xueda Information, when making decisions about allocating resources and assessing performance of the Group. Consequently, the Group has determined that each location represents an operating segment. However, under the aggregation criteria set forth in the U.S. GAAP with respect to segment reporting, the Group operates in only one reportable segment as all of its operating segments have similar economic characteristics and provide the same tutoring services.
	The Group’s net revenues for the years ended December 31, 2012, 2013 and 2014 were all generated from the services provided in the PRC. The Group’s long-lived assets as of December 31, 2013 and 2014 were all located in the PRC.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2014
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	21.SUBSEQUENT EVENTS
		-1	On March 4, 2015, the Company declared a cash dividend of $0.16 per ADS or $0.08 per ordinary share. The cash dividend will be paid out of additional paid-in capital on or about April 16, 2015 to holders of ordinary shares on record as of the close of business on March 16, 2015. The aggregate amount of cash dividends to be paid is $9,983.
		-2	In February 2015, the Group and Qihoo 360 Technology Co. Ltd., a leading Internet company in China, established a new company with registered capital of less than $5 million for the principal business purpose of pursuing online education opportunities.

SCHEDULE_I_CONDENSED_FINANCIAL

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY	12 Months Ended
	Dec. 31, 2014
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY	XUEDA EDUCATION GROUP
	ADDITIONAL INFORMATION - FINANCIAL STATEMENT SCHEDULE I
	CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
	BALANCE SHEETS
	(In thousands of U.S. dollars, except for shares and per share data)
		December 31,
		2013		2014
	Assets
	Current assets:
	Cash and cash equivalents	12,626		12,395
	Short-term investments	68,553		35,742
	Prepaid expenses and other current assets	4,181		1,344
	Amounts due from subsidiaries	41,453		36,884
	Total current assets	126,813		86,365
	Investment in subsidiary	19,387		17,526
	Other long-term investments	6,850		7,504
	Total assets	153,050		111,395
	Liabilities
	Current liabilities:
	Accrued expenses and other current liabilities	56		52
	Deferred income-current	347		550
	Total current liabilities	403		602
	Deferred income-noncurrent	260		—
	Total liabilities	663		602
	Equity
	Ordinary shares	14		13
	Treasury stock, at cost	(16,124	)	(16,124	)
	Additional paid-in capital	157,149		125,205
	Retained earnings	11,133		1,111
	Accumulated other comprehensive income	215		588
	Total equity	152,387		110,793
	Total liabilities and equity	153,050		111,395
	ADDITIONAL INFORMATION - FINANCIAL STATEMENT SCHEDULE I
	CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
	STATEMENTS OF OPERATIONS
	(In thousands of U.S. dollars)
		Years ended December 31,
		2012		2013		2014
	Total operating expenses	(3,129	)	(4,158	)	(9,722	)
	Loss from operations	(3,129	)	(4,158	)	(9,722	)
	Equity in earnings of subsidiary	1,409		17,882		(1,580	)
	Interest income	3,685		2,427		1,280
	Net income (loss)	1,965		16,151		(10,022	)
	ADDITIONAL INFORMATION - FINANCIAL STATEMENT SCHEDULE I
	CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
	STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
	(In thousands of U.S. dollars)
		Years ended December 31,
		2012		2013		2014
	Net income (loss)	1,965		16,151		(10,022	)
	Other comprehensive income, net of tax:
	Change in cumulative foreign currency translation adjustments	242		433		(281	)
	Unrealized gain on available-for-sale securities, net of tax effects of nil, nil and nil for the years ended December 31, 2012, 2013 and 2014, respectively	339		93		654
	Total comprehensive income (loss)	2,546		16,677		(9,649	)
	ADDITIONAL INFORMATION - FINANCIAL STATEMENT SCHEDULE I
	CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
	STATEMENTS OF CASH FLOWS
	(In thousands of U.S. dollars)
		Years ended December 31,
		2012		2013		2014
	Cash flows from operating activities:
	Net income (loss)	1,965		16,151		(10,022	)
	Adjustments to reconcile net income (loss) to net cash provided by operating activities:
	Equity in earnings from subsidiary	(1,409	)	(17,882	)	1,580
Share-based compensation expense	3,166		5,382		6,198
Foreign exchange gain (loss)	919		1,848		(1,622	)
Changes in assets and liabilities:
Prepaid expenses and other current assets	784		(3,091	)	2,837
Amounts due from subsidiaries	3,464		(38,548	)	4,006
Accrued expenses and other current liabilities	237		(181	)	(3	)
Deferred income	(346	)	(348	)	(58	)
Net cash provided by (used in) operating activities	8,780		(36,669	)	2,916
Cash flows from investing activities:
Purchase of short-term investments	—		(67,619	)	(71,847	)
Proceeds from maturity of short-term investments	—		—		104,802
Purchases of long-term investments	(4,786	)	(1,632	)	—
Net cash (used in) provided by investing activities	(4,786	)	(69,251	)	32,955
Cash flows from financing activities:
Repurchase of ordinary shares	(7,278	)	—		(29,630	)
Proceeds from exercise of options	123		246		3,393
Payment of dividend distribution	(9,929	)	(22,665	)	(9,865	)
Net cash used in financing activities	(17,084	)	(22,419	)	(36,102	)
Net decrease in cash and cash equivalents	(13,090	)	(128,339	)	(231	)
Cash and cash equivalents, beginning of year	154,055		140,965		12,626
Cash and cash equivalents, end of year	140,965		12,626		12,395
ADDITIONAL INFORMATION - FINANCIAL STATEMENT SCHEDULE I
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
NOTE TO THE FINANCIAL STATEMENTS
1.BASIS FOR PREPARATION
The condensed financial information of the Parent Company has been prepared using the same accounting policies as set out in the Group’s consolidated financial statements except that the Parent Company used the equity method to account for investment in its subsidiary.
2.INVESTMENTS IN SUBSIDIARIES AND VARIABLE INTEREST ENTITIES
In its consolidated financial statements, the Parent Company consolidates the results of operations and assets and liabilities of its subsidiaries and schools, VIE and VIE’s subsidiaries, and inter-company balances and transactions are eliminated upon consolidation. For the purpose of the Parent Company’s standalone financial statements, its investment in subsidiary, Xeuda HK, though which the Company indirectly holds and consolidates other subsidiaries, VIE and VIE subsidiaries and schools, is reported using the equity method of accounting as a single line item and the Parent Company’s share of earnings from its subsidiary is reported as the single line item of equity in earnings of subsidiary.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation	Basis of presentation
	The consolidated financial statements of the Group have been prepared in accordance with U.S. GAAP.
Basis of consolidation	Basis of consolidation
	The consolidated financial statements include the financial statements of the Company, its subsidiaries, its VIE and the VIE’s subsidiaries and schools. All inter-company transactions and balances have been eliminated upon consolidation.
Noncontrolling interests	Noncontrolling interests
	Noncontrolling interests are separately presented as a component of equity in the consolidated financial statements.
Cash and cash equivalents	Cash and cash equivalents
	Cash and cash equivalents consist of cash on hand, demand deposits, term deposits and debt securities with original maturities of three months or less.
Investments	Investments
	Investments consist of trading securities, held-to-maturity securities, available-for-sale securities and equity method investment.
	Trading securities are securities that are bought and held principally for the purpose of selling them in the near term and are reported at fair value, with unrealized gains and losses recognized in earnings.
	The Group’s held-to-maturity securities consist of term deposits and debt securities placed with banks. Held-to maturity securities that will mature within one year are included in short-term investment and others are included in long-term investments. Investments are classified as held-to-maturity when the Group has the positive intent and ability to hold the security to maturity, and are recorded at amortized cost.
	Investments classified as available-for-sale securities are carried at their fair values and the unrealized gains or losses from the changes in fair values are included in accumulated other comprehensive income.
	Equity method investments relate to investee company over which the Group has the ability to exercise significant influence, but does not have control and are accounted for using the equity method. Significant influence is generally considered to exist when the Group has an ownership interest in the voting stock of the investee of between 20% and 50% and other factors, such as representation on the investee’s board of directors, voting rights and the impact of commercial arrangements, are considered in determining whether the equity method of accounting is appropriate. The Group’s share of earning (loss) of investee company is included in the accompanying consolidated statements of operations.
	The Group reviews its investments for other-than-temporary impairment (“OTTI”) based on the specific identification method. The Group considers available quantitative and qualitative evidence in evaluating potential impairment of its investments. If the cost of an investment exceeds the investment’s fair value, the Group considers, among other factors, general market conditions, government economic plans, the duration and the extent to which the fair value of the investment is less than the cost, the Group’s intent and ability to hold the investment, and the financial condition and near term prospects of the issuers.
	If there is OTTI on debt securities, the Group separates the amount of the OTTI into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings, which represents the difference between a security’s amortized cost basis and the discounted present value of expected future cash flows. The amount due to other factors is recognized in other comprehensive income if the entity neither intends to sell and will not more likely than not be required to sell the security before recovery. The difference between the amortized cost basis and the cash flows expected to be collected is accreted as interest income.
Fair value	Fair value
	Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Group considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	Authoritative literature provides a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:
	Level 1
	Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.
	Level 2
	Level 2 applies to assets or liabilities for which there are inputs other than quoted prices included within Level 1 that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.
	Level 3
	Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.
Financial instruments	Financial instruments
	Financial instruments are primarily in the form of cash and cash equivalents, amounts due from related parties, short-term investments and long-term investments in held-to-maturity and available-for-sale securities. The carrying amounts of these financial instruments except for long-term investments, approximate their fair values because of their generally short maturities. The carrying amount of long-term held-to-maturity securities approximates their fair value due to the fact that the related interest rates approximate rates currently offered by financial institutions for similar debt instruments of comparable maturities. There is no quoted market value for the long-term available-for-sale securities; however, management estimates their fair value using discounted cash flow method. Fair value of such financial instruments is not necessarily representative of the amount that could be realized or settled.
Use of estimates	Use of estimates
	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and revenues and expenses in the financial statements and the accompanying notes. Significant accounting estimates reflected in the Group’s financial statements include revenue recognition, valuation allowance for deferred tax assets, share-based compensation, fair value of available-for-sale securities and goodwill impairment. Actual results could differ from those estimates.
Property and equipment	Property and equipment
	Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated on a straight-line basis over the following estimated useful lives:
	Buildings		20~40 years
	Furniture, fixtures and equipment		3 years
	Motor vehicles		5 years
	Leasehold improvements		Shorter of useful life of the assets or the lease term
Acquired intangible assets	Acquired intangible assets
	Intangible assets with definite lives are carried at cost less accumulated amortization. Amortization of definite-lived intangible assets is computed using the straight-line method over the estimated average useful lives, which are as follows:
	Trademark		10 years
	Non-compete agreement		5 years
Impairment of long-lived assets with definite lives	Impairment of long-lived assets with definite lives
	Long-lived assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Group compares the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Group would recognize an impairment loss equal to the difference between the fair value and the carrying amount of the assets.
Business combinations	Business combinations
	Business combinations are recorded using the acquisition method of accounting. The assets acquired, the liabilities assumed, and any noncontrolling interests of the acquiree at the acquisition date, if any, are measured at their fair values as of the acquisition date. Goodwill is recognized and measured as the excess of the total consideration transferred plus the fair value of any noncontrolling interest of the acquiree, if any, at the acquisition date over the fair values of the identifiable net assets acquired. Common forms of the consideration made in acquisitions include cash and common equity instruments. Consideration transferred in a business acquisition is measured at the fair value as at the date of acquisition.
	Where the consideration in an acquisition includes contingent consideration and the payment of which depends on the achievement of certain specified conditions post-acquisition, the contingent consideration is recognized and measured at its fair value at the acquisition date and if recorded as a liability, it is subsequently carried at fair value with changes in fair value reflected in earnings.
Goodwill	Goodwill
	Goodwill is not amortized but is evaluated for impairment annually or whenever events or changes in circumstances indicate that the goodwill might be impaired following a two-step process. The first step compares the fair value of each reporting unit to its carrying amount, including goodwill. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill.
Revenue recognition	Revenue recognition
	Revenues are recognized when earned and are reported net of business taxes and value added taxes.
	The primary sources of the Group’s revenues are as follows:
		(a)		Registration fees
	The Group charges each new student a non-refundable registration fee ranging from $48.35 (Renminbi300) to $161.17 (Renminbi1,000) for diagnosis and designing a personalized tutoring plan for the student. The nonrefundable registration fee is amortized over the estimated average customer relationship life. The average customer relationship life is estimated based on the Group’s historical data and the estimate is subject to annual assessment or when an event or other changes indicate the estimate is no longer reasonable.
		(b)		Tuition fees for private personalized tutoring services
	Tuition revenues are collected in advance and are initially recorded as deferred revenue. Tuition revenues are recognized proportionately as the tutoring sessions are delivered. Deferred revenue relating to unused prepaid tutoring hours of expired contracts are recognized as revenues in the twenty-sixth month after the contract expiration date if no refund has been claimed by then. The refund period of twenty-six months was determined according to the applicable PRC laws and regulations. After such period, refund claims are not supported by the applicable PRC laws and regulations.
	The Group’s PRC subsidiaries, VIE and VIE’s subsidiaries and schools are subject to business taxes and other related surcharges at a rate of 3.3% or 5.5% of gross revenues generated from their private personalized tutoring service. Business taxes are reported as a deduction to revenue when incurred and amounted to $13,834, $12,802 and $11,688 for the years ended December 31, 2012, 2013 and 2014, respectively.
	In July 2012, the Ministry of Finance and the State Administration of Taxation jointly issued a circular regarding the pilot collection of value added taxes (“VAT”) in lieu of business tax in certain areas and industries in the PRC. Starting from September 1, 2012, the VIE’s certain subsidiaries and schools became subject to VAT at the rates of 3%, 6% or 17%, on certain service revenues which were previously subject to business tax. VAT is also reported as a deduction to revenue when incurred and amounted to $67, $999 and $1,207 for the years ended December 31, 2012, 2013 and 2014, respectively.
	Entities that are VAT general taxpayers are allowed to offset qualified input VAT paid to suppliers against their output VAT liabilities. However, entities that are VAT small scale taxpayers, cannot offset their input VAT against their output VAT liabilities. Net VAT balance between input VAT and output VAT is recorded in either other current liabilities or other current assets on the consolidated balance sheets.
Advertising costs	Advertising costs
	Advertising costs are expensed as incurred. The Group incurred advertising costs totaling $26,448, $29,015 and $28,785 for the years ended December 31, 2012, 2013 and 2014, respectively, which were recorded as a component of selling and marketing expenses in the accompanying consolidated statements of operations.
Lease accounting	Lease accounting
	The Group evaluates each lease for classification as either a capital lease or an operating lease. If substantially all of the benefits and risks of ownership have been transferred to the lessee, the Group records the lease as a capital lease at its inception. The Group performs this evaluation at the inception of the lease and when a modification is made to a lease. If the lease agreement provides rent holidays or calls for a scheduled rent increase during the lease term, the Group recognizes the lease expense on a straight-line basis over the lease term. The difference between rent expense and rent paid is recorded as deferred rent. The term of the Group’s leases typically ranges from one to five years and some of them are subject to renewal at fair market value.
Government subsidies	Government subsidies
	The Group receives government subsidies from the local government authorities for encouraging regional development and technology development. Government subsidies are recognized upon receipt as an item of operating income because the subsidies are not intended to compensate for specific expenditure and not subject to future return. For the years ended December 31, 2012, 2013 and 2014, $164, $439 and $362 were received and recognized, respectively.
Foreign currency translation	Foreign currency translation
	The functional and reporting currency of the Company and Xueda HK is US dollar. The functional currency of the Company’s other subsidiaries, VIE and VIE’s subsidiaries and schools in the PRC is Renminbi (“RMB”).
	Assets and liabilities are translated from each entity’s functional currency to the reporting currency at the exchange rate on the balance sheet date. Equity amounts are translated at historical exchange rates, and revenues, expenses, gains and losses are translated using the average rate for the year. Translation adjustments are reported as cumulative foreign currency translation adjustments and are shown as a separate component of other comprehensive income in the consolidated statements of comprehensive income.
	Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.
Share-based compensation	Share-based compensation
	Share-based compensation with employees is measured based on the grant date fair value of the equity instrument. The Group recognizes the compensation costs net of a forfeiture rate on a straight-line basis over the requisite service period of the award, which is generally the vesting period of the award, with the amount of compensation expenses recognized in any period not less than the portion of the grant date fair value of the options vested during that period. The estimate of forfeitures will be adjusted over the requisite service period to the extent that actual forfeitures differ, or are expected to differ, from such estimates. Changes in estimated forfeitures are recognized through a cumulative catch-up adjustment in the period of change.
	For awards with performance condition vesting provision, when achievement of the performance condition is deemed probable, the Group recognized compensation cost on a straight-line basis over the awards vesting periods.
	When terms of awards are modified, the Company are required to record the incremental fair value, if any, of the modified awards, as compensation cost on the date of modification (for vested awards) or over the remaining service (vesting) period (for unvested awards). The incremental compensation cost is the excess of the fair value of the modified award on the date of modification over fair value of the original award immediately before the modification.
Income taxes	Income taxes
	Current income taxes are provided for in accordance with the laws of the relevant tax authorities.
	Deferred income taxes are recognized when temporary differences exist between the tax bases of assets and liabilities and their reported amounts in the financial statements. Net operating loss carry forwards and credits are applied using enacted statutory tax rates applicable to future years. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more-likely-than-not that a portion of or all of the deferred tax assets will not be realized. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics.
	The impact of an uncertain income tax position on the income tax return is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Interest and penalties on income taxes will be classified as a component of the provisions for income taxes.
Comprehensive income (loss)	Comprehensive income (loss)
	Comprehensive income (loss) includes net income (loss), unrealized gain on available-for-sale securities and foreign currency translation adjustments. The Group presents the components of net income (loss), the components of other comprehensive income (loss) and total comprehensive income (loss) in two separate but consecutive statements.
Net income (loss) per share	Net income (loss) per share
	Basic net income (loss) per share attributable to Xueda Education Group ordinary shareholders is computed by dividing net income (loss) attributable to Xueda Education Group ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted net income (loss) per share attributable to Xueda Education Group ordinary shareholders reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. The dilutive effect of stock options is computed using treasury stock method.
Significant risks and uncertainties	Significant risks and uncertainties
	Foreign currency risk
	RMB is not a freely convertible currency. The State Administration for Foreign Exchange, under the authority of the People’s Bank of China, controls the conversion of RMB into foreign currencies. The value of RMB is subject to changes in central government policies and to international economic and political developments affecting supply and demand in the China Foreign Exchange Trading System market. The cash and cash equivalents of the Group included aggregate amounts of $109,895 and $103,235, which were denominated in RMB, at December 31, 2013 and 2014, respectively, representing 93.9% and 90.7% of the cash and cash equivalents balances as of December 31, 2013 and 2014, respectively. The Group’s short-term investments of $129,619 and $94,721 as of December 31, 2013 and 2014, respectively, were also denominated in RMB.
Recent accounting pronouncements	Recent accounting pronouncements
	In May 2014, the Financial Accounting Standards Board (“FASB”) issued a new pronouncement which affects any entity using U.S. GAAP that either enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards (e.g., insurance contracts or lease contracts). This Accounting Standards Update (“ASU”) will supersede the revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. This ASU also supersedes some cost guidance included in Subtopic 605-35, Revenue Recognition—Construction-Type and Production-Type Contracts. In addition, the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are not in a contract with a customer (e.g., assets within the scope of Topic 360, Property, Plant, and Equipment, and intangible assets within the scope of Topic 350, Intangibles—Goodwill and Other) are amended to be consistent with the guidance on recognition and measurement (including the constraint on revenue) in this ASU.
	The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, an entity should apply the following steps:
		·		Step 1: Identify the contract(s) with a customer.
		·		Step 2: Identify the performance obligations in the contract.
		·		Step 3: Determine the transaction price.
		·		Step 4: Allocate the transaction price to the performance obligations in the contract.
		·		Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
	For a public entity, the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. Early application is not permitted.
	An entity should apply the amendments in this ASU using one of the following two methods:
	1.Retrospectively to each prior reporting period presented and the entity may elect any of the following practical expedients:
		·		For completed contracts, an entity need not restate contracts that begin and end within the same annual reporting period.
		·		For completed contracts that have variable consideration, an entity may use the transaction price at the date the contract was completed rather than estimating variable consideration amounts in the comparative reporting periods.
		·		For all reporting periods presented before the date of initial application, an entity need not disclose the amount of the transaction price allocated to remaining performance obligations and an explanation of when the entity expects to recognize that amount as revenue.
	2.Retrospectively with the cumulative effect of initially applying this ASU recognized at the date of initial application. If an entity elects this transition method it also should provide the additional disclosures in reporting periods that include the date of initial application of:
		·		The amount by which each financial statement line item is affected in the current reporting period by the application of this ASU as compared to the guidance that was in effect before the change.
		·		An explanation of the reasons for significant changes.
	The Group is in the process of evaluating the impact of adoption of this guidance on its consolidated financial statements.
	In June 2014, the FASB issued a new pronouncement which requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation - Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved.
	The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.
	In August, 2014, the FASB issued a new pronouncement which provides guidance on determining when and how reporting entities must disclose going-concern uncertainties in their financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date of issuance of the entity’s financial statements. Further, an entity must provide certain disclosures if there is “substantial doubt about the entity’s ability to continue as a going concern.” The new standard is effective for fiscal years ending after December 15, 2016. The Group does not expect the adoption of this guidance will have a significant effect on its consolidated financial statements.

ORGANIZATION_AND_PRINCIPAL_ACT1

ORGANIZATION AND PRINCIPAL ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2014
ORGANIZATION AND PRINCIPAL ACTIVITIES
Schedule of the entity's subsidiaries and VIE and VIE's significant subsidiaries	As of December 31, 2014, details of the Company’s subsidiaries and VIE, VIE’s significant subsidiaries and schools were as follows:
					Place of
			Incorporation		establishment/
	Name		or acquisition date		incorporation		Legal ownership
	Subsidiaries:
	Xuecheng Century (Beijing) Information Technology Co., Ltd. (“Xuecheng Century”)		17-Aug-09		PRC		100	%
	China Xueda Corporation Limited (“Xueda HK”)		May 13, 2009		Hong Kong		100	%
	Beijing Xueda Education & Training Consulting Co., Ltd.		31-Oct-11		PRC		100	%
	Tianjin Xueda Education Technology Co., Ltd.		25-Feb-14		PRC		100	%
	VIE:
	Beijing Xueda Information Technology Co., Ltd. (“Xueda Information”)		13-Jul-09		PRC		Nil	*
	VIE’s significant subsidiaries and schools:
	Taiyuan Xueda Education & Training School(1)		8-Dec-08		PRC		Nil	*
	Nanchang Xueda Education & Training School(1)		20-Apr-09		PRC		Nil	*
	Qingdao Xueda Pre-exam Tutoring School(1)		10-Jun-09		PRC		Nil	*
	Suzhou Xuecheng Information Technology Co., Ltd.		28-Sep-09		PRC		Nil	*
	Wuhan Xueda Information Technology Co., Ltd.		12-Oct-09		PRC		Nil	*
	Wuxi Xueda Information Technology Co., Ltd.		15-Oct-09		PRC		Nil	*
	Hohhot Xueda Information Technology Co., Ltd.		21-Oct-09		PRC		Nil	*
	Tianjin Xueda Educational Information Consulting Co., Ltd.		26-Oct-09		PRC		Nil	*
	Beijing Xuecheng Shidai Information Technology Co., Ltd.		28-Oct-09		PRC		Nil	*
	Changsha Xuezhi Information Technology Co., Ltd.		3-Nov-09		PRC		Nil	*
	Kunming Xueda Information Technology Co., Ltd.		6-Nov-09		PRC		Nil	*
	Guangzhou Xueda Educational Technology Co., Ltd.		24-Nov-09		PRC		Nil	*
	Shenzhen Xueda Information Technology Co., Ltd.		25-Nov-09		PRC		Nil	*
	Chengdu Xueda Information Technology Co., Ltd.		30-Nov-09		PRC		Nil	*
	Jinan Xueda Education & Training School(1)		17-Dec-09		PRC		Nil	*
	Beijing Xicheng Xueda Training School(1)		1-Feb-10		PRC		Nil	*
	Dalian Shahekou Xueda Education & Training School(1)		5-Mar-10		PRC		Nil	*
	Hangzhou Xueda Education Consulting Co., Ltd.		9-Mar-10		PRC		Nil	*
	BeijingWeland International Education and Technology Corp.		1-Jun-12		PRC		Nil	*
	Guiyang Xueda Information Technology Co., Ltd.		9-Apr-10		PRC		Nil	*
	Fuzhou Gulou Xueda Education & Training School(1)		26-Apr-10		PRC		Nil	*
	Shijiazhuang Yuhua District Xueda Education & Training School(1)		26-Apr-10		PRC		Nil	*
	Beijing Dongcheng Xueda Training School(1)		May 27, 2010		PRC		Nil	*
	Changchun Xueda Education & Training School(1)		11-Jun-10		PRC		Nil	*
	Xi’an Xueda Education & Training School(1)		18-Jun-10		PRC		Nil	*
	Shenyang Xueda Education & Training School(1)		10-Aug-10		PRC		Nil	*
	Nanjing Xueda Education & Training School(1)		30-Sep-10		PRC		Nil	*
	Nantong Chongchuan District Xueda Education Training School(1)		19-Nov-10		PRC		Nil	*
	Xi’an Lianhu Xueda Education Training School(1)		7-Dec-10		PRC		Nil	*
	Xi’an Beilin District Xueda Education Training School(1)		14-Dec-10		PRC		Nil	*
	Shanghai Jinshan District Xueda Education School of Continuing Studies(1)		16-Dec-10		PRC		Nil	*
	Hefei Xueda Education Training Department(1)		27-Dec-10		PRC		Nil	*
	Beijing Chaoyang Xueda Training School(1)		25-Jan-11		PRC		Nil	*
	Xi’an Yanta Xueda Education & Training School(1)		24-Feb-11		PRC		Nil	*
	Beijing Haidian Xueda Training School(1)		May 31, 2011		PRC		Nil	*
	Qindu Xueda Education & Training School(1)		28-Oct-11		PRC		Nil	*
	Tangshan Lubei Xueda Education & Training School(1)		26-Apr-12		PRC		Nil	*
	Shenzhen Xueda Education & Training School(1)		30-Dec-13		PRC		Nil	*
	Tianjin Xuecheng Century Information Technology Co., Ltd.		25-Feb-14		PRC		Nil	*
	*These entities are controlled by the Company pursuant to the contractual arrangements disclosed below.
		-1		These private schools are established and controlled by Xueda Information or its subsidiaries. Under PRC laws and regulations, entities who establish private schools are commonly referred to as “sponsors” instead of “owners” or “shareholders”. The economic substance of “sponsorship” in respect of private schools is substantially similar to that of ownership with respect to legal, regulatory and tax matters.
Schedule of financial information of the entity's VIE and VIE's subsidiaries
			December 31,
			2013		2014
	Cash and cash equivalents		56,947		54,730
	Prepaid expense and other current assets		12,902		12,738
	Total current assets		129,836		137,492
	Total assets		175,603		170,852
	Deferred revenue		133,854		126,148
	Total current liabilities		142,539		141,698
	Total liabilities		172,522		165,385
	Total equity		3,081		5,467
			Years ended December 31,
			2012		2013		2014
	Net revenues		293,157		347,047		338,314
	Net income		6,282		10,089		4,069
	Net cash provided by (used in) operating activities		48,370		43,003		(11,256	)
	Net cash (used in) provided by investing activities		(37,363	)	(48,532	)	11,875

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2014
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of estimated useful lives of property and equipment
	Buildings	20~40 years
	Furniture, fixtures and equipment	3 years
	Motor vehicles	5 years
	Leasehold improvements	Shorter of useful life of the assets or the lease term
Schedule of estimated useful lives of acquired intangible assets
	Trademark	10 years
	Non-compete agreement	5 years

ACQUISITION_Tables

ACQUISITION (Tables)	12 Months Ended
	Dec. 31, 2014
ACQUISITION
Schedule of the purchase price to assets acquired and liabilities assumed
	Purchase price allocation				Useful life
	Cash and cash equivalents	$	1,765
	Advance to suppliers	62
	Acquired intangible assets
	- Trademark	408			10 years
	- Non-Compete Agreement	188			5 years
	Fixed assets	4
	Total assets acquired	2,427
	Deferred tax liabilities	(150		)
	Liabilities assumed	(540		)
	Noncontrolling interest	(1,571		)
	Total net assets	166
	Goodwill	2,795
	Total	$	2,961
Schedule of unaudited pro forma results of operations
		Year ended December 31,
		2012
	Pro forma net revenue	296,548
	Pro forma net income attributable to Xueda Education Group	2,414
	Pro forma net income per ordinary share-basic	0.02
	Pro forma net income per ordinary share-diluted	0.02

PREPAID_EXPENSES_AND_OTHER_CUR1

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2014
PREPAID EXPENSES AND OTHER CURRENT ASSETS
Schedule of prepaid expenses and other current assets
			December 31,
			2013		2014
	Other receivable (i)		1,241		1,082
	Prepaid rental expenses		7,288		8,846
	Advance to suppliers		1,095		607
	Prepaid advertisement expenses		565		454
	Short-term deposits		451		157
	Interest receivable		1,051		1,143
	Staff advances and others		2,166		1,780
	Option exercising cost receivable (ii)		2,785		744
			16,642		14,813
		(i)		Other receivable consists of cash that had been received from students but held by the third-party online payment processing agencies. The funds are transferred to the Group shortly after payments are received by the third-party online payment processing agencies.
		(ii)		Option exercising cost receivable is the amount paid by employees to exercise options but held by a third party service provider. The funds are transferred to the Group shortly after payments are received by the third-party service provider.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2014
PROPERTY AND EQUIPMENT
Schedule of property and equipment
		December 31,
		2013		2014
	Buildings	5,969		5,824
	Furniture, fixtures and equipment	25,296		27,193
	Motor vehicles	2,334		2,499
	Leasehold improvements	40,947		44,015
	Less: Accumulated depreciation and amortization	(39,720	)	(49,098	)
		34,826		30,433

ACQUIRED_INTANGIBLE_ASSETS_Tab

ACQUIRED INTANGIBLE ASSETS (Table)	12 Months Ended
	Dec. 31, 2014
ACQUIRED INTANGIBLE ASSETS
Schedule of acquired intangible assets arose from the acquisitions of Weland
		December 31,
		2013		2014
	Trademark	408		408
	Non-Compete Agreement	188		188
	Exchange difference	14		14
		610		610
	Less: Accumulated amortization	(128	)	(128	)
	Less: Accumulated impairment	(494	)	(494	)
	Exchange difference	12		12
	Acquired intangible assets, net	—		—

GOODWILL_Tables

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2014
GOODWILL
Schedule of the changes in the carrying amount of goodwill
		December 31,
		2013					2014
		Taiyuan					Taiyuan
		Xueda	Weland		Total		Xueda		Weland		Total
	Gross amount
	Beginning balance at January 1	872	2,857		3,729		897		2,940		3,837
	Exchange difference	25	83		108		(22	)	(71	)	(93	)
	Ending balance at December 31	897	2,940		3,837		875		2,869		3,744
	Accumulated impairment loss
	Beginning balance at January 1	—	—		—		—		(2,940	)	(2,940	)
	Charge for the year	—	(2,923	)	(2,923	)	—		—		—
	Exchange difference	—	(17	)	(17	)	—		71		71
	Ending balance at December 31	—	(2,940	)	(2,940	)	—		(2,869	)	(2,869	)
	Goodwill, net	897	—		897		875		—		875

INVESTMENTS_Tables

INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
INVESTMENT
Schedule of investments
		As of December 31, 2013
						Unrealized gain
			Gross	Gross		in accumulated
		Amortized	unrecognized	unrecognized		other comprehensive
		cost	holding gains	holding losses		income	Fair value
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	11,827	—	—		—	11,827
	Adjustable-rate debt securities	4,326	—	—		—	4,326
		16,153	—	—		—	16,153
	Short-term investments:
	Trading securities
	Adjustable-rate debt securities	1,553	—	—		—	1,553
	Held-to-maturity securities
	Fixed-rate debt securities	23,958	132	(5	)	—	24,085
	Adjustable-rate debt securities	33,479	11	—		—	33,490
	Term deposits	70,629	—	—		—	70,629
		128,066	143	(5	)	—	128,204
		129,619	143	(5	)	—	129,757
	Long-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	8,347	—	(85	)	—	8,262
	Available-for-sale securities
	Convertible redeemable preferred shares	6,418	—	—		432	6,850
		14,765	—	(85	)	432	15,112
		As of December 31, 2014
						Unrealized gain
			Gross	Gross		in accumulated
		Amortized	unrecognized	unrecognized		other comprehensive
		cost	holding gains	holding losses		income	Fair value
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	33,040	—	—		—	33,040
		33,040	—	—		—	33,040
	Short-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	56,410	437	—		—	56,847
	Term deposits	38,311	—	—		—	38,311
		94,721	437	—		—	95,158
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	6,418	—	—		1,086	7,504
		6,418				1,086	7,504

FAIR_VALUE_MEASUREMENT_Table

FAIR VALUE MEASUREMENT (Table)	12 Months Ended
	Dec. 31, 2014
FAIR VALUE MEASUREMENT
Summary of financial assets measured at fair value on a recurring basis
			Fair value disclosure or measurement at
			December 31, 2013 using
			Quoted prices in	Significant	Significant
			active markets for	other observable	unobservable
		Fair value at	identical assets	inputs	inputs
		December 31, 2013	(Level 1)	(Level 2)	(Level 3)
	Fair value disclosure
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	11,827	—	11,827	—
	Adjustable-rate debt securities	4,326	—	4,326	—
	Short-term investments:
	Held-to-maturity securities
	Fixed-rate debt securities	24,085	—	24,085	—
	Adjustable-rate debt securities	33,490	—	33,490	—
	Term deposits	70,629	—	70,629	—
	Long-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	8,262	—	8,262	—
	Fair value measurement
	Short-term investments:
	Trading securities
	Adjustable-rate debt securities	1,553	1,553	—	—
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	6,850	—	—	6,850
	Total assets measured at fair value	8,403	1,553	—	6,850
			Fair value disclosure or measurement at
			December 31, 2014 using
			Quoted prices in	Significant	Significant
			active markets for	other observable	unobservable
		Fair value at	identical assets	inputs	inputs
		December 31, 2014	(Level 1)	(Level 2)	(Level 3)
	Fair value disclosure
	Cash and cash equivalents:
	Cash equivalents
	Term deposits	33,040	—	33,040	—
	Short-term investments:
	Held-to-maturity securities
	Adjustable-rate debt securities	56,847	—	56,847	—
	Term deposits	38,311	—	38,311	—
	Fair value measurement
	Long-term investments:
	Available-for-sale securities
	Convertible redeemable preferred shares	7,504	—	—	7,504
	Total assets measured at fair value	7,504	—	—	7,504
Schedule of reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)
		Fair value measurement
		using significant
		unobservable inputs
		(Level 3)
		2014	2013
	Beginning balance	5,125	6,850
	Total unrealized gains included in other comprehensive income	93	654
	Purchase	1,632	—
	Ending balance	6,850	7,504

ACCRUED_EXPENSES_AND_OTHER_CUR1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2014
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
Schedule of accrued expenses and other current liabilities
		December 31,
		2014	2013
	Accrued employee payroll and welfare benefits	22,027	20,561
	Payable for purchase of property and equipment	1,888	2,097
	Accrued rental expenses	3,442	4,037
	Business taxes and other tax payable	2,414	1,931
	Individual income taxes withheld	579	634
	Payable to other service providers and suppliers	3,531	491
	Others	1,394	2,722
		35,275	32,473

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
Schedule of current and deferred components of income tax expenses (benefits)
			Years ended December 31,
			2012		2013		2014
	Current		3,179		8,302		3,740
	Deferred		(2,303	)	(820	)	392
	Total income tax expenses		876		7,482		4,132
Schedule of principal components of deferred income taxes
			December 31,
			2013		2014
	Current deferred tax assets
	Deferred income-current		104		78
	Accrued expenses (i)		6,671		6,656
	Less: Valuation allowance		(636	)	(609	)
	Net current deferred tax assets		6,139		6,125
	Noncurrent deferred tax assets
	Deferred income-noncurrent		78		—
	Net operating loss carry forwards		4,025		5,939
	Less: Valuation allowance		(2,643	)	(4,856	)
	Net noncurrent deferred tax assets		1,460		1,083
		(i)		Accrued expenses deferred tax assets relate to accrued advertising, payroll and welfare expenses. According to the EIT law, accrued payments related to certain employee expenses, including employee payroll and certain welfare expenses, are not deductible for tax until the actual payments occur. The EIT law also limits the amount of advertising expenses deductible for any period to no more than 15% of gross revenue of such period and permits the amount of the advertising expense in excess of such 15% limit to be carried forward to future periods.
Schedule of reconciliation between total income tax expenses and the amount computed by applying the PRC EIT statutory rate to income before income taxes
			Years ended December 31,
			2012		2013		2014
	Expected income tax expenses at PRC EIT statutory rate of 25%		656		5,594		(1,498	)
	Effect of preferential tax rate and tax holiday		745		(601	)	1,285
	Effect on tax rates in different tax jurisdictions (i)		(228	)	6		1,595
	Tax effect of expenses that are not deductible in determining taxable profit (ii)		226		806		564
	Changes in valuation allowance		(523	)	1,677		2,186
	Total income tax expenses		876		7,482		4,132
		(i)		Effect on tax rates in different tax jurisdictions relates to the interest income and exchange gains generated by the Company and Xueda HK from its RMB-denominated deposits, which are exempted in Cayman Islands, and not subject to Hong Kong income taxes in accordance with the Hong Kong Inland Revenue Ordinance as Xueda HK is an investment holding company with no substantive business operations in Hong Kong.
		(ii)		Expenses not deductible for tax purposes include impairment losses, entertainment expenses, employees’ training expenses that are not deductible in the computation of net income before income taxes.
Schedule of impact on tax provision and earnings per share from tax holidays granted
			Years ended December 31,
			2012		2013		2014
	Decrease (increase) in income tax expense		(745	)	601		(1,285	)
	Increase (reduction) in net income per share-basic		0.01		(0.00	)	0.01
	Increase (reduction) in net income per share-diluted		0.01		(0.00	)	0.01

NET_INCOME_PER_SHARE_Tables

NET INCOME PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2014
NET INCOME PER SHARE
Schedule of computation of basic and diluted net income per share
		Years ended December 31,
		2012	2013	2014
	Net income (loss)-basic (numerator)
	Net income (loss) attributable to Xueda Education Group ordinary shareholders	1,965	16,151	(10,022	)
	Shares (denominator)
	Weighted average ordinary shares used in calculating net income (loss) per share-basic	131,316,004	131,681,540	126,567,703
	Effect of dilutive securities
	Plus incremental weighted average ordinary shares from assumed conversions of stock options and nonvested shares using the treasury stock method	460,203	2,785,328	—
	Weighted average ordinary shares used in calculating net income (loss) per share-diluted	131,776,207	134,466,868	126,567,703
	Net income (loss) per ordinary share-basic	0.01	0.12	(0.08	)
	Net income (loss) per ordinary share-diluted	0.01	0.12	(0.08	)

SHAREBASED_COMPENSATION_Tables

SHARE-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2014
SHARE-BASED COMPENSATION.
Summary of the share option activities
		Outstanding options
				Weighted		Weighted average		Weighted average	Aggregate
		Number of		average		grant-date		remaining contractual	intrinsic
		options		exercise price		fair value		Term (Years)	value
	Options outstanding at January 1, 2012	9,550,652		$	1.31	$	1.24
	Granted	2,745,806		$	1.55	$	0.66
	Exercised	(679,402	)	$	0.99	$	1.24
	Forfeited	(4,341,736	)	$	1.68	$	1.24
	Options outstanding at December 31, 2012	7,275,320		$	1.2	$	1.02
	Exercised	(2,445,482	)	$	1.01	$	1.21
	Forfeited	(259,458	)	$	0.99	$	1.24
	Options outstanding at December 31, 2013	4,570,380		$	1.32	$	0.91
	Granted	1,145,000		$	2.12	$	0.93
	Exercised	(1,122,546	)	$	1.2	$	1.04
	Forfeited	(13,440	)	$	0.99	$	1.24
	Options outstanding at December 31, 2014	4,579,394		$	1.55	$	0.88	7.38	$	255
	Options vested and expected to vest as of December 31, 2014	4,443,294		$	1.53	$	0.88	7.32	$	255
	Option exercisable as of December 31, 2014	3,106,443		$	1.37	$	0.88	6.54	$	254
Schedule of estimated fair value of each option granted on the date of grant using the binomial option pricing model with certain assumptions
		Year ended
		December 31, 2012
	Weighted average expected volatility	57.90%
	Weighted average risk-free interest rate	1.80%
	Weighted average expected dividend yield	0%
	Weighted average fair value of the underlying ordinary shares	$1.21 per share
	Weighted average exercise multiple	2.8 times
		Year ended
		December 31, 2014
	Weighted average expected volatility	58.20%
	Weighted average risk-free interest rate	2.70%
	Weighted average expected dividend yield	3.90%
	Weighted average fair value of the underlying ordinary shares	$2.12 per share
	Weighted average exercise multiple	2.5 times
Summary of the nonvested shares activity
		Number of		Weighted average		Aggregate
		Nonvested		grant-date		intrinsic
		shares outstanding		fair value		value
	Nonvested shares outstanding at January 1, 2012	1,487,418		$	4.15
	Granted	1,888,313		$	1.32
	Forfeited	(275,303	)	$	4.3
	Vested	(348,062	)	$	4.16
	Nonvested shares outstanding at December 31, 2012	2,752,366		$	2.19
	Granted	6,001,339		$	1.69
	Forfeited	(397,857	)	$	3.07
	Vested	(788,064	)	$	2.15
	Nonvested shares outstanding at December 31, 2013	7,567,784		$	1.69
	Granted	1,139,988		$	2.71
	Forfeited	(292,496	)	$	2.08
	Vested	(1,362,214	)	$	2.48
	Nonvested shares outstanding at December 31, 2014	7,053,062		$	1.68	$	8,428
	Nonvested shares vested and expected to vest at December 31, 2014	6,965,933		$	1.67	$	8,324

COMMITMENTS_Tables

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2014
COMMITMENTS
Schedule of future minimum lease payments under non-cancelable operating leases agreements
	Years ending December 31,
	2015	36,239
	2016	26,433
	2017	16,086
	2018	10,426
	2019 and thereafter	7,749
		96,933

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2014
RELATED PARTY TRANSACTIONS
Schedule of amounts due from related party
			Amount due from
			related party
			December 31,
			2013		2014
	Amounts due from Beijing Lebai Education Consulting Co., Ltd. (“Lebai”) (i)		2,631		170
		(i)		As of December 31, 2014, the Company had an aggregate 14.33% equity interest in Firstleap Education and Jin Xin, the Chief Executive of the Company and Chirstine Lu-Wong, the Chief Financial Officer of the Company are appointed the board members of Firstleap.
Schedule of transactions with related party
			Years ended December 31,
			2012		2013	2014
	Advertising services provided by Beijing 58 Information and Technology Co., Ltd. (“Beijing 58”) (ii)		141		101	—
	Advertising services provided by Beijing Chengshi Wanglin Information and Technology Co., Ltd. (“ChengshiWanglin”) (ii)		153		11	67
	Total		294		112	67
	Rental income generated from Lebai		99		159	177
	Tutoring related services income generated from Lebai		—		117	—
	Total		99		276	177
		(ii)		Yao Jinbo is director and a beneficial owner of the Company and also the chairman and shareholder of Beijing 58 and ChengshiWanglin. Beijing 58 and Chengshi Wanglin provided advertisement services to the Group. There was no unsettled balance as of December 31, 2013 and 2014.

ORGANIZATION_AND_PRINCIPAL_ACT2

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details)	12 Months Ended
	Dec. 31, 2014
Beijing Xueda Information Technology Co., Ltd. ("Xueda Information")
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Taiyuan Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Nanchang Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Qingdao Xueda Pre-exam Tutoring School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Suzhou Xuecheng Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Wuhan Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Wuxi Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Hohhot Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Tianjin Xueda Educational Information Consulting Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Xuecheng Shidai Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Changsha Xuezhi Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Kunming Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Guangzhou Xueda Educational Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Shenzhen Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Chengdu Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Jinan Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Xicheng Xueda Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Dalian Shahekou Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Hangzhou Xueda Education Consulting Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Weland International Education and Technology Corp.,
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Guiyang Xueda Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Fuzhou Gulou Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Shijiazhuang Yuhua District Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Dongcheng Xueda Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Changchun Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Xi'an Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Shenyang Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Nanjing Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Nantong Chongchuan District Xueda Education Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Xi'an Lianhu Xueda Education Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Xi'an Beilin District Xueda Education Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Shanghai Jinshan District Xueda Education School of Continuing Studies
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Hefei Xueda Education Training Department
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Chaoyang Xueda Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Xi'an Yanta Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Beijing Haidian Xueda Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Qindu Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Tangshan Lubei Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Shenzhen Xueda Education & Training School
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Tianjin Xuecheng Century Information Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership of VIE and its subsidiaries (as a percent)	0.00%
Xuecheng Century (Beijing) Information Technology Co., Ltd. ("Xuecheng Century")
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership (as a percent)	100.00%
China Xueda Corporation Limited ("Xueda HK")
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership (as a percent)	100.00%
Beijing Xueda Education & Training Consulting Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership (as a percent)	100.00%
Tianjin Xueda Education Technology Co., Ltd.
ORGANIZATION AND PRINCIPAL ACTIVITIES
Legal ownership (as a percent)	100.00%

ORGANIZATION_AND_PRINCIPAL_ACT3

ORGANIZATION AND PRINCIPAL ACTIVITIES (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial information of the entity's VIE and VIE's subsidiaries
VIE service revenue percentage	100.00%	100.00%	100.00%
VIE service assets percentage	61.00%	53.00%
VIE service liabilities percentage	98.00%	96.00%
Balance sheet
Cash and cash equivalents	$113,825	$117,063	$211,944	$217,746
Prepaid expense and other current assets	14,813	16,642
Total current assets	229,654	272,094
Total assets	278,949	331,618
Total current liabilities	144,548	148,876
Total liabilities	168,235	179,119
Total equity	110,714	152,499	129,227	161,351
Income statement and cash flow statement
Net revenues	338,314	347,047	293,157
Net (loss) income	-10,022	16,151	1,965
Net cash provided by operating activities	4,796	46,756	54,644
Net cash used in investing activities	30,236	-120,814	-43,743
VIE and its subsidiaries
Balance sheet
Cash and cash equivalents	54,730	56,947
Prepaid expense and other current assets	12,738	12,902
Total current assets	137,492	129,836
Total assets	170,852	175,603
Deferred revenue	126,148	133,854
Total current liabilities	141,698	142,539
Total liabilities	165,385	172,522
Total equity	5,467	3,081
Income statement and cash flow statement
Net revenues	338,314	347,047	293,157
Net (loss) income	4,069	10,089	6,282
Net cash provided by operating activities	-11,256	43,003	48,370
Net cash used in investing activities	11,875	-48,532	-37,363
Consolidated assets that are collateral for the VIE's obligations	$0
Beijing Xueda Information Technology Co., Ltd. ("Xueda Information") | Xuecheng Century (Beijing) Information Technology Co., Ltd. ("Xuecheng Century")
Financial information of the entity's VIE and VIE's subsidiaries
Term of the exclusive technology consulting and service agreement between Xueda Information and Xuecheng Century	10 years
Automatic extendable term of the exclusive technology consulting and service agreement between Xueda Information and Xuecheng Century	10 years
Period of written notice by Xuecheng Century required to terminate agreement	30 days
Term of the pledge agreement between Xuecheng Century and the shareholders of Xueda Information	10 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (Maximum)	12 Months Ended
	Dec. 31, 2014
Maximum
Investments
Remaining maturities terms	1 year

SUMMARY_OF_SIGNIFICANT_ACCOUNT4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	12 Months Ended
	Dec. 31, 2014
Buildings | Minimum
Property and equipment
Estimated useful lives	20 years
Buildings | Maximum
Property and equipment
Estimated useful lives	40 years
Furniture, fixtures and equipment | Minimum
Property and equipment
Estimated useful lives	3 years
Motor vehicles | Minimum
Property and equipment
Estimated useful lives	5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	12 Months Ended
	Dec. 31, 2014
Trademark
Acquired intangible assets
Estimated average useful lives	10 years
Non-Compete Agreement
Acquired intangible assets
Estimated average useful lives	5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014	Dec. 31, 2014
	USD ($)	USD ($)	USD ($)	Minimum	Minimum	Maximum	Maximum
				USD ($)	CNY	USD ($)	CNY
Revenue recognition
Non-refundable registration fees charged to each new student				$48.35	300	$161.17	1,000
Period for recognition of revenues relating to unused prepaid tutoring hours of expired contracts	26 months
Business taxes and surcharges rate one (as a percent)	3.30%
Business taxes and surcharges rate two (as a percent)	5.50%
Business taxes	11,688,000	12,802,000	13,834,000
VAT rate one (as a percent)	3.00%
VAT rate two (as a percent)	6.00%
VAT rate three (as a percent)	17.00%
VAT deductible to revenue	1,207,000	999,000	67,000
Advertising costs
Advertising expense	$28,785,000	$29,015,000	$26,448,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 5) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Government subsidies
Government subsidies	$362	$439	$164
Minimum
Lease accounting
Term of the Group's leases	1 year
Maximum
Lease accounting
Term of the Group's leases	5 years

SUMMARY_OF_SIGNIFICANT_ACCOUNT8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 6) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Foreign currency risk
Cash and cash equivalents denominated in RMB	$113,825	$117,063	$211,944	$217,746
Short-term investments denominated in RMB	94,721	129,619
Direct loans provided to a related party	0	2,631
Cash and cash equivalents | Foreign currency risk | Denominated in RMB
Foreign currency risk
Cash and cash equivalents denominated in RMB	103,235	109,895
Percentage of cash and cash equivalents which are denominated in RMB	90.70%	93.90%
Short term investments | Foreign currency risk | Denominated in RMB
Foreign currency risk
Short-term investments denominated in RMB	$94,721	$129,619

ACQUISITION_Details

ACQUISITION (Details) (USD $)	12 Months Ended	1 Months Ended	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Jun. 30, 2012	Dec. 31, 2012	Dec. 31, 2013
Acquisition consideration allocated as of the acquisition date
Goodwill	875			$897
Trademark
Acquisition consideration allocated as of the acquisition date
Useful life	10 years
Non-Compete Agreement
Acquisition consideration allocated as of the acquisition date
Useful life	5 years
Beijing Weland International Education and Technology Corp., | Beijing Xueda Information Technology Co., Ltd. ("Xueda Information")
ACQUISITION
Equity interest acquired (as a percent)		60.00%
Cash consideration		2,961
Net revenues			831
Net loss			540
Acquisition consideration allocated as of the acquisition date
Cash and cash equivalents		1,765
Advance to suppliers		62
Fixed assets		4
Total assets acquired		2,427
Deferred tax liabilities		-150
Liabilities assumed		-540
Noncontrolling interest		-1,571
Total net assets		166
Goodwill		2,795
Total		2,961
Pro forma results
Pro forma net revenue			296,548
Pro forma net income attributable to Xueda Education Group			2,414
Pro forma net income per ordinary share-basic			$0.02
Pro forma net income per ordinary share-diluted			$0.02
Beijing Weland International Education and Technology Corp., | Beijing Xueda Information Technology Co., Ltd. ("Xueda Information") | Trademark
Acquisition consideration allocated as of the acquisition date
Acquired intangible assets		408
Useful life		10 years
Beijing Weland International Education and Technology Corp., | Beijing Xueda Information Technology Co., Ltd. ("Xueda Information") | Non-Compete Agreement
Acquisition consideration allocated as of the acquisition date
Acquired intangible assets		$188
Useful life		5 years

PREPAID_EXPENSES_AND_OTHER_CUR2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
PREPAID EXPENSES AND OTHER CURRENT ASSETS
Other receivable	$1,082	$1,241
Prepaid rental expenses	8,846	7,288
Advance to suppliers	607	1,095
Prepaid advertisement expenses	454	565
Short-term deposits	157	451
Interest receivable	1,143	1,051
Staff advances and others	1,780	2,166
Option exercising cost receivable	744	2,785
Prepaid expenses and other current assets	$14,813	$16,642

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Property and equipment
Less: accumulated depreciation and amortization	($49,098)	($39,720)
Property and equipment, net	30,433	34,826
Depreciation and amortization expenses	14,097	16,117	15,308
Buildings
Property and equipment
Property and equipment, gross	5,824	5,969
Furniture, fixtures and equipment
Property and equipment
Property and equipment, gross	27,193	25,296
Motor vehicles
Property and equipment
Property and equipment, gross	2,499	2,334
Leasehold improvements
Property and equipment
Property and equipment, gross	$44,015	$40,947

ACQUIRED_INTANGIBLE_ASSETS_Det

ACQUIRED INTANGIBLE ASSETS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2014
Acquired intangible assets
Impairment of acquired intangible assets	$494
Beijing Weland International Education and Technology Corp.,
Acquired intangible assets
Exchange difference	14	14
Acquired intangible assets, gross, after exchange difference	610	610
Less: Accumulated amortization	-128	-128
Less: Accumulated impairment	-494	-494
Exchange difference	12	12
Impairment of acquired intangible assets	494
Beijing Weland International Education and Technology Corp., | Trademark
Acquired intangible assets
Acquired intangible assets, gross	408	408
Impairment of acquired intangible assets	359
Beijing Weland International Education and Technology Corp., | Non-Compete Agreement
Acquired intangible assets
Acquired intangible assets, gross	188	188
Impairment of acquired intangible assets	$135

GOODWILL_Details

GOODWILL (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
	item
GOODWILL
Number of reporting units that carry goodwill	2
Gross amount:
Beginning balance	$3,837	$3,729
Exchange difference	-93	108
Ending balance	3,744	3,837	3,729
Accumulated impairment loss
Beginning balance	-2,940
Charge for the year	0	-2,923	0
Exchange difference	71	-17
Ending balance	-2,869	-2,940
Goodwill, net	875	897
Taiyuan Xueda
Gross amount:
Beginning balance	897	872
Exchange difference	-22	25
Ending balance	875	897
Accumulated impairment loss
Goodwill, net	875	897
Weland
Gross amount:
Beginning balance	2,940	2,857
Exchange difference	-71	83
Ending balance	2,869	2,940
Accumulated impairment loss
Beginning balance	-2,940
Charge for the year		-2,923
Exchange difference	71	-17
Ending balance	($2,869)	($2,940)

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	12 Months Ended			0 Months Ended	1 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Jul. 16, 2013	Oct. 31, 2014	Dec. 31, 2012	Jul. 31, 2012
Investment
Interest income	$6,203	$7,279	$6,722
Net unrealized gain on available-for-sale securities, net of tax effects of nil	654	93	339
Firstleap Education
Investment
Number of board seats held	2	2
Number of board seats of investee	6	6
Convertible Preferred Stock
Investment
Net unrealized gain on available-for-sale securities, net of tax effects of nil	654	93	339
Convertible Preferred Stock | Firstleap Education
Investment
Cash consideration for purchase of shares				1,632			4,786
Number of shares acquired				4,039,610			1,272,000
Equity ownership interest (as a percent)				16.11%	14.33%		12.72%
Stock split ratio						10
Trading Securities.
Investment
Gains from the securities	9	12	0
Held-to-maturity securities | Short Term investments
Investment
Interest income	4,104	5,728	2,074
Held-to-maturity securities | Long term investments
Investment
Interest income	353	86	0
Cash equivalents
Investment
Interest income	$1,651	$895	$4,177

INVESTMENTS_Details_2

INVESTMENTS (Details 2) (USD $)	12 Months Ended	1 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Jul. 31, 2014	Dec. 31, 2013
Short-term investment
Amortized cost	$94,721		$129,619
Long-term investment
Loss from equity method investment	107
Imagination
Long-term investment
Cash consideration for equity method investment		1,613
Percentage of equity ownership interest purchased		25.00%
Loss from equity method investment	107
Short Term investments
Held-to-maturity securities
Amortized Cost	94,721
Gross unrecognized holding gains	437		143
Gross unrecognized holding losses			-5
Fair value	95,158
Short-term investment
Amortized cost			129,619
Fair value			129,757
Short Term investments | Held-to-maturity securities
Held-to-maturity securities
Amortized Cost			128,066
Gross unrecognized holding gains			143
Gross unrecognized holding losses			-5
Fair value			128,204
Short Term investments | Term deposits | Held-to-maturity securities
Held-to-maturity securities
Amortized Cost	38,311		70,629
Fair value	38,311		70,629
Short Term investments | Adjustable-rate debt securities | Trading Securities.
Trading securities
Amortized cost			1,553
Fair value			1,553
Short Term investments | Adjustable-rate debt securities | Held-to-maturity securities
Held-to-maturity securities
Amortized Cost	56,410		33,479
Gross unrecognized holding gains	437		11
Fair value	56,847		33,490
Short Term investments | Fixed-rate debt securities | Held-to-maturity securities
Held-to-maturity securities
Amortized Cost			23,958
Gross unrecognized holding gains			132
Gross unrecognized holding losses			-5
Fair value			24,085
Long term investments
Available-for-sale securities.
Unrealized gains in accumulated other comprehensive income	1,086
Long-term investment
Amortized cost	6,418		14,765
Fair value	7,504		15,112
Long term investments | Available for sale securities
Held-to-maturity securities
Gross unrecognized holding losses			-85
Available-for-sale securities.
Unrealized gains in accumulated other comprehensive income			432
Long term investments | Adjustable-rate debt securities | Held-to-maturity securities
Held-to-maturity securities
Amortized Cost			8,347
Gross unrecognized holding losses			-85
Fair value			8,262
Long term investments | Convertible Preferred Stock | Available for sale securities
Available-for-sale securities.
Amortized cost	6,418		6,418
Unrealized gains in accumulated other comprehensive income	1,086		432
Fair value	7,504		6,850
Cash equivalents
Cash and cash equivalents:
Amortized cost	33,040		16,153
Fair value	33,040		16,153
Cash equivalents | Term deposits
Cash and cash equivalents:
Amortized cost	33,040		11,827
Fair value	33,040		11,827
Cash equivalents | Adjustable-rate debt securities
Cash and cash equivalents:
Amortized cost			4,326
Fair value			$4,326

FAIR_VALUE_MEASUREMENT_Details

FAIR VALUE MEASUREMENT (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Short Term investments
Fair value measurement
Held-to-maturity securities	95,158
Recurring | Quoted price in active markets for identical investments Level 1
Fair value measurement
Total assets measured at fair value		1,553
Recurring | Quoted price in active markets for identical investments Level 1 | Short Term investments
Fair value measurement
Trading securities		1,553
Recurring | Significant other observable inputs Level 2
Fair value measurement
Held-to-maturity securities		8,262
Recurring | Significant other observable inputs Level 2 | Term deposits
Fair value measurement
Cash and cash equivalents	33,040	11,827
Recurring | Significant other observable inputs Level 2 | Term deposits | Short Term investments
Fair value measurement
Held-to-maturity securities	38,311	70,629
Recurring | Significant other observable inputs Level 2 | Fixed-rate debt securities | Short Term investments
Fair value measurement
Held-to-maturity securities		24,085
Recurring | Significant other observable inputs Level 2 | Adjustable-rate debt securities
Fair value measurement
Cash and cash equivalents		4,326
Recurring | Significant other observable inputs Level 2 | Adjustable-rate debt securities | Short Term investments
Fair value measurement
Held-to-maturity securities	56,847	33,490
Recurring | Significant unobservable inputs Level 3
Fair value measurement
Total assets measured at fair value	7,504	6,850
Recurring | Significant unobservable inputs Level 3 | Convertible Preferred Stock | Long term investments
Fair value measurement
Available-for-sale securities	7,504	6,850
Recurring | Fair value
Fair value measurement
Total assets measured at fair value	7,504	8,403
Recurring | Fair value | Short Term investments
Fair value measurement
Trading securities		1,553
Recurring | Fair value | Long term investments
Fair value measurement
Held-to-maturity securities		8,262
Recurring | Fair value | Term deposits
Fair value measurement
Cash and cash equivalents	33,040	11,827
Recurring | Fair value | Term deposits | Short Term investments
Fair value measurement
Held-to-maturity securities	38,311	70,629
Recurring | Fair value | Fixed-rate debt securities | Short Term investments
Fair value measurement
Held-to-maturity securities		24,085
Recurring | Fair value | Convertible Preferred Stock | Long term investments
Fair value measurement
Available-for-sale securities	7,504	6,850
Recurring | Fair value | Adjustable-rate debt securities
Fair value measurement
Cash and cash equivalents		4,326
Recurring | Fair value | Adjustable-rate debt securities | Short Term investments
Fair value measurement
Held-to-maturity securities	56,847	$33,490
Income approach valuations | Recurring
Fair value measurement
Discount rate (as a percent )	20.45%
Terminal value growth rate (as a percent)	3.00%

FAIR_VALUE_MEASUREMENT_Details1

FAIR VALUE MEASUREMENT (Details 2) (Recurring, Available for sale securities, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Recurring | Available for sale securities
Reconciliation of the beginning and ending balances for assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)
Beginning balance	$6,850	$5,125
Total unrealized gains included in other comprehensive income	654	93
Purchase		1,632
Ending balance	$7,504	$6,850

FAIR_VALUE_MEASUREMENT_Details2

FAIR VALUE MEASUREMENT (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Fair value measurement
Impairment loss of Intangible assets	$494
Goodwill. | Weland
Fair value measurement
Period used to forecast earnings	5 years
Beijing Weland International Education and Technology Corp.,
Fair value measurement
Impairment loss of Intangible assets	494
Beijing Weland International Education and Technology Corp., | Trademark
Fair value measurement
Impairment loss of Intangible assets	359
Beijing Weland International Education and Technology Corp., | Non-Compete Agreement
Fair value measurement
Impairment loss of Intangible assets	$135

ACCRUED_EXPENSES_AND_OTHER_CUR2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
Accrued employee payroll and welfare benefits	$20,561	$22,027
Payable for purchase of property and equipment	2,097	1,888
Accrued rental expenses	4,037	3,442
Business taxes and other tax payable	1,931	2,414
Individual income taxes withheld	634	579
Payable to other service providers and suppliers	491	3,531
Others	2,722	1,394
Accrued expenses and other current liabilities	$32,473	$35,275

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2008
Current and deferred components of income tax expense (benefit)
Current	3,740	8,302	3,179
Deferred	392	-820	-2,303
INCOME TAXES
Total income tax expenses	4,132	7,482	876
Income tax rate (as a percent)	25.00%	25.00%	25.00%
Current deferred tax assets
Deferred income-current	78	104
Accrued expenses	6,656	6,671
Less: Valuation allowance	-609	-636
Net current deferred tax assets	6,125	6,139
Noncurrent deferred tax assets
Deferred income-noncurrent		78
Net operating loss carry forwards	5,939	4,025
Less: Valuation allowance	-4,856	-2,643
Net noncurrent deferred tax assets	1,083	1,460
Limit on advertising expenses deductible for period, as a percentage of gross revenues. Amounts in excess of limit may be carried forward	15.00%
Deferred tax asset for investment of Xuecheng Century in Xueda information	0
PRC
INCOME TAXES
Income tax rate (as a percent)	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%	25.00%
Xueda HK | Hong Kong
INCOME TAXES
Income tax rate (as a percent)	16.50%
Xuecheng Century (Beijing) Information Technology Co., Ltd. ("Xuecheng Century") | PRC
INCOME TAXES
Preferential income tax rate for certified software enterprise (as a percent)	12.50%	12.50%	12.50%
Xueda Information and its subsidiaries
INCOME TAXES
Net operating loss carry forwards	23,756

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Reconciliation between total income tax expense and the amount computed by applying the PRC EIT statutory rate to income before income taxes
PRC EIT statutory rate (as a percent)	25.00%	25.00%	25.00%
Expected income tax expenses at PRC EIT statutory rate of 25%	($1,498)	$5,594	$656
Effect of preferential tax rate and tax holiday	1,285	-601	745
Effect on tax rates in different tax jurisdictions	1,595	6	-228
Tax effect of expenses that are not deductible in determining taxable profit	564	806	226
Changes in valuation allowance	2,186	1,677	-523
Total income tax expenses	4,132	7,482	876
Tax holidays
Decrease (increase) in income tax expense	($1,285)	$601	($745)
Increase (reduction) in net income per share-basic (in dollars per share)	$0.01	$0	$0.01
Increase( reduction) in net income per share-diluted (in dollars per share)	$0.01	$0	$0.01

INCOME_TAXES_Details_3

INCOME TAXES (Details 3)	12 Months Ended
	Dec. 31, 2014
INCOME TAXES
Income tax rate applicable to the entity and its subsidiaries registered outside the PRC that are deemed resident enterprises (as a percent)	25.00%
Withholding tax rate in case of dividends paid by PRC subsidiaries (as a percent)	10.00%

ORDINARY_SHARES_Details

ORDINARY SHARES (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2011	Mar. 31, 2014
ORDINARY SHARES
Pruchase price for share repurchased	$29,630
Ordinary shares
ORDINARY SHARES
Number of shares transferred to depositary bank for future exercise of share options and vesting of nonvested shares	3,354,000	3,427,854		1,300,000
Number of shares remaining available for future option exercise or nonvested shares vesting	948,720	79,480
Equivalent number of shares for each American Depositary Share					2
Number of shares repurchased and held as treasury stock	0	0	4,155,864	5,210,168
Average repurchase price (in dollars per share)			$1.75	$1.70
Aggregate cost	16,124
ADSs
ORDINARY SHARES
Maximum repurchase amount under the repurchase program					30,000
Privately repurchase of unregistered ordinary shares | Ordinary shares
ORDINARY SHARES
Average repurchase price (in dollars per share)	$2.59
Share repurchased (in shares)	11,440,000
Pruchase price for share repurchased	$29,630
Privately repurchase of unregistered ordinary shares | ADSs
ORDINARY SHARES
Number of shares approved to be repurchased						6,000,000

NET_INCOME_PER_SHARE_Details

NET INCOME PER SHARE (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Net income (loss)-basic (numerator)
Net income (loss) attributable to Xueda Education Group ordinary shareholders	($10,022)	$16,151	$1,965
Shares (denominator):
Weighted average ordinary shares used in calculating net income (loss) per share-basic	126,567,703	131,681,540	131,316,004
Effect of dilutive securities:
Plus incremental weighted average ordinary shares from assumed conversions of stock options and nonvested shares using the treasury stock method		2,785,328	460,203
Weighted average ordinary shares used in calculating net income (loss) per share-diluted	126,567,703	134,466,868	131,776,207
Net income (loss) per ordinary share-basic (in dollars per share)	($0.08)	$0.12	$0.01
Net income (loss) per ordinary share-diluted (in dollars per share)	($0.08)	$0.12	$0.01

NET_INCOME_PER_SHARE_Details_2

NET INCOME PER SHARE (Details 2)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Stock options
Anti-dilutive securities
Number of shares excluded from the computation of diluted net loss per share	414,233	356,219
Nonvested shares
Anti-dilutive securities
Number of shares excluded from the computation of diluted net loss per share	105,533	1,248,944

SHAREBASED_COMPENSATION_Detail

SHARE-BASED COMPENSATION (Details) (USD $)	12 Months Ended	0 Months Ended	12 Months Ended		0 Months Ended				1 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Nov. 13, 2009	Dec. 31, 2013	Dec. 31, 2012	Dec. 04, 2014	Jun. 23, 2014	Dec. 18, 2012	Aug. 22, 2012	Feb. 29, 2012
SHARE-BASED COMPENSATION
Maximum aggregate number of shares which may be issued pursuant to all awards	19,504,380	11,146,151
Annual increase in share limit authorized as a percentage of the total number of shares issued and outstanding	1.00%
Number of shares available for future grant	738,791
Stock options
SHARE-BASED COMPENSATION
Term of the incentive stock option where grantee holds a minimum percentage of voting power		5 years
Outstanding options, Number of options
Options outstanding at the beginning of the period (in shares)	4,570,380		7,275,320	9,550,652
Granted (in shares)	1,145,000			2,745,806
Exercised (in shares)	-1,122,546		-2,445,482	-679,402
Forfeited (in shares)	-13,440		-259,458	-4,341,736
Options outstanding at the end of the period (in shares)	4,579,394		4,570,380	7,275,320
Options vested and expected to vest at the end of the period (in shares)	4,443,294
Options exercisable at the end of the period (in shares)	3,106,443
Outstanding options, Weighted average exercise price
Options outstanding at the beginning of the period (in dollars per share)	1.32		$1.20	$1.31
Granted (in dollars per share)	2.12			$1.55
Exercised (in dollars per share)	1.2		$1.01	$0.99
Forfeited (in dollars per share)	0.99		$0.99	$1.68
Options outstanding at the end of the period (in dollars per share)	1.55		$1.32	$1.20
Options vested and expected to vest at the end of the period (in dollars per share)	1.53
Options exercisable at the end of the period (in dollars per share)	1.37
Outstanding options, Weighted average grant-date fair value
Options outstanding at the beginning of the period (in dollars per share)	0.91		$1.02	$1.24
Granted (in dollars per share)	0.93			$0.66
Exercised (in dollars per share)	1.04		$1.21	$1.24
Forfeited (in dollars per share)	1.24		$1.24	$1.24
Options outstanding at the end of the period (in dollars per share)	0.88		$0.91	$1.02
Options vested and expected to vest at the end of the period (in dollars per share)	0.88
Options exercisable at the end of the period (in dollars per share)	0.88
Outstanding options, Weighted average remaining contractual Term
Options outstanding at the end of the period	7 years 4 months 17 days
Options vested and expected to vest at the end of the period	7 years 3 months 26 days
Options exercisable at the end of the period	6 years 6 months 15 days
Aggregate intrinsic value
Options outstanding at the end of the period	255
Options vested and expected to vest at the end of the period	255
Options exercisable at the end of the period	254
Additional disclosures
Total intrinsic value of options exercised during the period (in dollars)	2,502		2,763	345
Share-based compensation expenses, additional disclosure
Share-based compensation expenses	892		1,900	1,752
Unrecognized share-based compensation related to stock options	1,047
Weighted average period to recognize share-based compensation expenses related to nonvested options	3 years 1 month 6 days
Assumptions used to estimate the fair value of options
Weighted average expected volatility (as a percent)	58.20%			57.90%
Weighted average risk-free interest rate (as a percent)	2.70%			1.80%
Weighted average expected dividend yield (as a percent)	3.90%			0.00%
Weighted average fair value of the underlying ordinary shares (in dollars per share)	2.12			$1.21
Weighted average exercise multiple	2.5			2.8
Stock options | Minimum
SHARE-BASED COMPENSATION
Stock option term limited to 5 years for grantees who own stock representing more than specified percentage		10.00%
Option exercise price as a percentage of fair market value, with respect to options granted to individuals subject to taxation in the United States	100.00%
Option exercise price as a percentage of fair market value, with respect to other options granted to individuals not subject to taxation in the United States	85.00%
Stock options | Maximum
SHARE-BASED COMPENSATION
Term of an incentive stock option		10 years
Stock options | Employees
SHARE-BASED COMPENSATION
Percentage of shares that will vest on first vesting date							12.50%	50.00%
Percentage of shares that will vest on subsequent vesting date					25.00%	25.00%	12.50%	50.00%
Subsequent period of vesting							6 months
Remaining vesting period					4 years	4 years	3 years 6 months
Outstanding options, Number of options
Granted (in shares)					65,000	1,080,000	655,902	2,089,904
Outstanding options, Weighted average exercise price
Granted (in dollars per share)					$1.18	$2.17	$1.26	$1.65
Stock options | Officer
SHARE-BASED COMPENSATION
Options which would have been forfeited upon resignation (in shares)									417,979
Exercisable period of vested options									6 months
Incremental share-based compensation expense									$339

SHAREBASED_COMPENSATION_Detail1

SHARE-BASED COMPENSATION (Details 2) (Nonvested shares, USD $)	12 Months Ended			1 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Nov. 30, 2014	Jul. 31, 2013
Number of Nonvested shares outstanding
Nonvested shares outstanding at the beginning of the period	7,567,784	2,752,366	1,487,418
Granted (in shares)	1,139,988	6,001,339	1,888,313
Forfeited (in shares)	-292,496	-397,857	-275,303
Vested (in shares)	-1,362,214	-788,064	-348,062
Nonvested shares outstanding at the end of the period	7,053,062	7,567,784	2,752,366
Nonvested shares vested and expected to vest at the end of the period (in shares)	6,965,933
Weighted average grant-date fair value
Nonvested shares outstanding at the beginning of the period (in dollars per share)	$1.69	$2.19	$4.15
Granted (in dollars per share)	$2.71	$1.69	$1.32
Forfeited (in dollars per share)	$2.08	$3.07	$4.30
Vested (in dollars per share)	$2.48	$2.15	$4.16
Nonvested shares outstanding at the end of the period (in dollars per share)	$1.68	$1.69	$2.19
Nonvested shares vested and expected to vest at the end of the period (in dollars per share)	$1.67
Aggregate intrinsic value
Nonvested shares outstanding at the end of the period	$8,428
Nonvested shares vested and expected to vest at the end of the period	8,324
Additional disclosures
Total fair value of shares vested during the period	3,353	1,315	1,448
Share-based compensation expenses	5,306	3,482	1,414
Unrecognized compensation related to nonvested shares	7,122
Weighted average period to recognize share-based compensation expenses related to nonvested shares	3 years 3 months 18 days
Minimum
SHARE-BASED COMPENSATION
Vesting period	1 year
Maximum
SHARE-BASED COMPENSATION
Vesting period	4 years
Performance condition
Number of Nonvested shares outstanding
Granted (in shares)					6,000,000
Additional disclosures
Extension to vesting period				1 year
Incremental share-based compensation expense				$0

MAINLAND_CHINA_CONTRIBUTION_PL1

MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
MAINLAND CHINA CONTRIBUTION PLAN AND PROFIT APPROPRIATION
Total provision for employee benefits under defined contribution plan	$27,567	$26,609	$24,214

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
COMMITMENTS
Rent expenses under operating leases	$43,898	$42,429	$40,490
Future minimum lease payments under non-cancelable operating leases agreements
2015	36,239
2016	26,433
2017	16,086
2018	10,426
2019 and thereafter	7,749
Total	$96,933

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details)

12 Months Ended

1 Months Ended

12 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2013

Nov. 30, 2012

Nov. 30, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2014

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

USD ($)

USD ($)

USD ($)

Firstleap Education

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Lebai

Beijing 58

Beijing 58

Beijing 58

Chengshi Wanglin

Chengshi Wanglin

Chengshi Wanglin

USD ($)

CNY

USD ($)

CNY

USD ($)

USD ($)

USD ($)

Rental income

Rental income

Rental income

Tutoring services income

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

USD ($)

loan

USD ($)

USD ($)

USD ($)

USD ($)

RELATED PARTY TRANSACTIONS

Amounts due from related parties

$170

$2,631

$2,631

$170

$2,631

Equity ownership interest (as a percent)

14.33%

Number of unsecured loans

2

2

Amount loaned to related party

2,631

16,000

1,592

10,000

Interest rate (as a percent)

4.00%

4.00%

10.00%

10.00%

Total advertising expense

67

112

294

101

141

67

11

153

Unsettled balance

0

0

0

0

0

Amount of transactions with related party revenue

$177

$276

$99

$177

$159

$99

$117

STATUTORY_RESERVES_Details

STATUTORY RESERVES (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
STATUTORY RESERVES
Percentage of after-tax profits required to be transferred to general reserve	10.00%
Maximum percentage of the entity registered capital required for general reserve fund	50.00%
Appropriation to general reserve fund	$168	$1,114	$370
Annual appropriations to development as a percentage of after-tax income, for private school which requires reasonable return	25.00%
Minimum annual appropriation to development fund as a percentage of the increase in net assets for private schools which do not require a reasonable return	25.00%
Appropriation to development fund	$754	$810	$114

RESTRICTED_NET_ASSETS_Details

RESTRICTED NET ASSETS (Details) (USD $)	Dec. 31, 2014
In Thousands, unless otherwise specified
RESTRICTED NET ASSETS
Balance restricted net assets	$54,844

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details)	12 Months Ended
	Dec. 31, 2014
	segment
SEGMENT INFORMATION
Number of reportable segments	1

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2012	Feb. 28, 2015	Mar. 04, 2015
SUBSEQUENT EVENTS
Cash dividend declared (in dollars per share)	$0.08	$0.25
Subsequent event | Qihoo 360 Technology Co Ltd. | Maximum
SUBSEQUENT EVENTS
Registered capital of the newly established company			$5,000,000
Subsequent event | ADSs
SUBSEQUENT EVENTS
Cash dividend declared (in dollars per share)				$0.16
Cash dividends to be paid				$9,983,000
Subsequent event | Ordinary shares
SUBSEQUENT EVENTS
Cash dividend declared (in dollars per share)				$0.08

SCHEDULE_I_CONDENSED_FINANCIAL1

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$113,825	$117,063	$211,944	$217,746
Short-term investments	94,721	129,619
Prepaid expenses and other current assets	14,813	16,642
Total current assets	229,654	272,094
Total assets	278,949	331,618
Current liabilities:
Accrued expenses and other current liabilities	32,473	35,275
Deferred income-current	550	347
Total current liabilities	144,548	148,876
Deferred income-noncurrent		260
Total liabilities	168,235	179,119
Equity
Ordinary shares	13	14
Treasury stock, at cost	-16,124	-16,124
Additional paid-in capital	125,205	157,149
Accumulated other comprehensive income	588	215
Total Xueda Education Group shareholders' equity	110,793	152,387
Total liabilities and equity	278,949	331,618
Parent Company
Current assets:
Cash and cash equivalents	12,395	12,626	140,965	154,055
Short-term investments	35,742	68,553
Prepaid expenses and other current assets	1,344	4,181
Amounts due from subsidiaries	36,884	41,453
Total current assets	86,365	126,813
Investment in subsidiary	17,526	19,387
Other Long-term Investments	7,504	6,850
Total assets	111,395	153,050
Current liabilities:
Accrued expenses and other current liabilities	52	56
Deferred income-current	550	347
Total current liabilities	602	403
Deferred income-noncurrent		260
Total liabilities	602	663
Equity
Ordinary shares	13	14
Treasury stock, at cost	-16,124	-16,124
Additional paid-in capital	125,205	157,149
Retained earnings	1,111	11,133
Accumulated other comprehensive income	588	215
Total Xueda Education Group shareholders' equity	110,793	152,387
Total liabilities and equity	$111,395	$153,050

SCHEDULE_I_CONDENSED_FINANCIAL2

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY (Details 2) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
Total operating expenses	($96,258)	($92,441)	($77,763)
Loss from operations	-12,194	15,097	-4,097
Interest income	6,203	7,279	6,722
Net income (loss)	-10,230	14,894	1,749
Parent Company
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
Total operating expenses	-9,722	-4,158	-3,129
Loss from operations	-9,722	-4,158	-3,129
Equity in earnings of subsidiary	-1,580	17,882	1,409
Interest income	1,280	2,427	3,685
Net income (loss)	($10,022)	$16,151	$1,965

SCHEDULE_I_CONDENSED_FINANCIAL3

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY (Details 3) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
Net income (loss)	($10,230)	$14,894	$1,749
Other comprehensive income (loss), net of tax:
Change in cumulative foreign currency translation adjustments	-264	439	250
Unrealized gain on available-for-sale securities, net of tax effects of nil, nil and nil for the years ended December 31, 2012, 2013 and 2014, respectively	654	93	339
Total comprehensive income (loss)	-9,840	15,426	2,338
Unrealized gain on available-for-sale securities, tax effects	0	0	0
Parent Company
CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY
Net income (loss)	-10,022	16,151	1,965
Other comprehensive income (loss), net of tax:
Change in cumulative foreign currency translation adjustments	-281	433	242
Unrealized gain on available-for-sale securities, net of tax effects of nil, nil and nil for the years ended December 31, 2012, 2013 and 2014, respectively	654	93	339
Total comprehensive income (loss)	-9,649	16,677	2,546
Unrealized gain on available-for-sale securities, tax effects	$0	$0	$0

SCHEDULE_I_CONDENSED_FINANCIAL4

SCHEDULE I - CONDENSED FINANCIAL INFORMATION OF PARENT COMPANY (Details 4) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	($10,230)	$14,894	$1,749
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Share-based compensation expense	6,198	5,382	3,166
Deferred tax assets	392	-820	-2,303
Foreign exchange loss (gain)	836	-1,042
Changes in assets and liabilities:
Prepaid expenses and other current assets	-448	-2,144	4,275
Amounts due from related parties	-181	-3	56
Deferred revenue	-3,923	-3,869	30,486
Accrued expenses and other current liabilities	-2,346	9,829	3,591
Deferred income	-58	-348	-346
Net cash provided by operating activities	4,796	46,756	54,644
Cash flows from investing activities:
Purchase of short-term investments	-188,715	-291,384	-128,307
Proceeds from maturity of short-term investments	221,849	191,838	111,266
Purchases of long-term investments	-1,613	-9,839	-4,786
Net cash (used in) provided by investing activities	30,236	-120,814	-43,743
Cash flows from financing activities:
Repurchase of ordinary shares	-29,630		-7,278
Proceeds from exercise of options	3,393	246	123
Payment of dividend distribution	-9,865	-22,665	-9,929
Net cash used in financing activities	-36,102	-22,419	-17,084
Cash and cash equivalents, beginning of year	117,063	211,944	217,746
Cash and cash equivalents, end of year	113,825	117,063	211,944
Parent Company
Cash flows from operating activities:
Net income	-10,022	16,151	1,965
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in earnings from subsidiary	1,580	-17,882	-1,409
Share-based compensation expense	6,198	5,382	3,166
Foreign exchange loss (gain)	-1,622	1,848	919
Changes in assets and liabilities:
Prepaid expenses and other current assets	2,837	-3,091	784
Amounts due from related parties	4,006	-38,548	3,464
Accrued expenses and other current liabilities	-3	-181	237
Deferred income	-58	-348	-346
Net cash provided by operating activities	2,916	-36,669	8,780
Cash flows from investing activities:
Purchase of short-term investments	-71,847	-67,619
Proceeds from maturity of short-term investments	104,802
Purchases of long-term investments		-1,632	-4,786
Net cash (used in) provided by investing activities	32,955	-69,251	-4,786
Cash flows from financing activities:
Repurchase of ordinary shares	-29,630		-7,278
Proceeds from exercise of options	3,393	246	123
Payment of dividend distribution	-9,865	-22,665	-9,929
Net cash used in financing activities	-36,102	-22,419	-17,084
Net decrease in cash and cash equivalents	-231	-128,339	-13,090
Cash and cash equivalents, beginning of year	12,626	140,965	154,055
Cash and cash equivalents, end of year	$12,395	$12,626	$140,965