Iconix Brand (ICON) 10-Q/A 21 Jun 16 2015 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2015	Jun. 17, 2016
Document And Entity Information [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Iconix Brand Group, Inc. (the “Company”) is filing this Amendment No. 3 to the Company’s Quarterly Report on Form 10-Q/A (the “Amended Filing”) to amend certain parts of its Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, originally filed with the U.S. Securities and Exchange Commission, (“SEC”) on August 12, 2015 (the “Original Filing”) which was amended on August 26, 2015 and further amended on November 27, 2015 (collectively, the “Prior Amendments”), to restate the Company’s unaudited condensed consolidated financial statements and related footnote disclosures as of June 30, 2015 and for the three months and six months ended June 30, 2015 and 2014. Background and Effects of the Restatement SEC Comment Letter Process. As previously disclosed, the Company has been engaged in a comment letter process with the Staff of the SEC relating to an ongoing review of the Company’s Annual Report on Form 10-K for the year ended December 31, 2014. The Company has responded to the Staff with a Confirming Letter on all of the questions the Staff has raised, and remains in a dialogue with the SEC Staff relating to those and certain other comments related to the Company’s future disclosures. As a result of the comment letter process, the Company’s management team, Audit Committee (the “Audit Committee”) and the Board of Directors (the “Board”) have reviewed the Company’s financial statements and assessed the accounting treatment applied by the Company to its joint ventures and other sales of intellectual property. Based on this review and assessment, the Board, the Audit Committee and the Company’s management team, on February 11, 2016, concluded that the Company would restate its historical financial statements (the “Restatement”) to address the following accounting matters: (i) consolidate the financial statements of the Iconix Canada, Iconix Israel, Iconix Southeast Asia, Iconix MENA and LC Partners US joint ventures with the Company’s financial statements, and eliminate the previously reported gains on sale which were recorded at the time these transactions were consummated (including subsequent June 2014 and September 2014 transactions with respect to Iconix Southeast Asia), (ii) record the recalculated cost basis of the trademarks contributed to certain joint ventures which are recorded under the equity method of accounting at the time of consummation of the transactions (which also affected years prior to FY 2013 and is effectuated in the consolidated balance sheets contained herein), (iii) record the recalculated cost basis of the Umbro brand in the territory of Korea (which closed in December 2013) and the e-commerce and U.S. catalog rights in respect of the Sharper Image brand (which closed in June 2014) to determine the amount of the gain that should have been recorded at the time of the sale, (iv) reclassify the presentation of its statement of operations to reflect gains on sales of trademarks (to joint ventures or third parties) as a separate line item above the Operating Income line, and not as revenue as historically reflected, and (v) reclassify the Equity Earnings on Joint Ventures line to above the Operating Income line, from its previous location within the Other Expenses section. In conjunction with the Company’s consolidation of the joint ventures noted above, the Company also adjusted its historical financial statements to properly reflect the consideration from joint venture partners (“the redemption value”) as redeemable non-controlling interest for the Iconix Southeast Asia, Iconix MENA and LC Partners US joint ventures as of the date of the formation of the applicable joint venture. For each period subsequent to the formation of the applicable joint venture, the Company will accrete the change in redemption value up to the date that the Company’s joint venture partner has the right to redeem its respective put option. Additionally, in accordance with the applicable accounting guidance, the notes receivable, net of discount, received from the Company’s joint venture partners as part of the consideration related to the formation of consolidated joint ventures will be netted against non-controlling interest or redeemable non-controlling interest, as applicable. Other. In addition, through the Company’s review of various historical transactions, management determined that it would record adjustments to reflect the following: (i) the reduction of revenue and remeasurement gains associated with certain transactions whereby the Company was not able to establish the fair value of the purchase transaction and subsequent guaranteed minimum royalties, and (ii) record a liability for a royalty credit earned by a specific licensee in fiscal years 2006 through 2008 that will be utilized in fiscal years 2016 through 2020. This Amended Filing includes the restated condensed consolidated financial statements, as described above. See Note 19 – Restatement to the accompanying condensed consolidated financial statements for additional information. Disclosure Controls and Procedures In connection with the Original Filing and Prior Amendments, the Company’s then interim Principal Executive Officer and Principal Financial Officer determined that the Company’s disclosure controls and procedures were not effective as of June 30, 2015 due to inadequate review controls related to the preparation of timely and accurate financial statements in its internal control over financial reporting. In connection with this Amended Filing, management reassessed its evaluation of the effectiveness of its Disclosure Controls and Procedures as of June 30, 2015 and identified additional material weaknesses in internal controls over financial reporting. Accordingly, the Company’s Principal Executive Officer and Principal Financial Officer concluded that the Company did not maintain effective disclosure controls and procedures as of June 30, 2015. The material weaknesses relate to inadequate management review controls which caused the restatement adjustments noted above. For a description of the material weaknesses in internal control over financial reporting and actions taken, and to be taken, to remediate the material weaknesses, see the Company’s most recently filed Form 10-K and Item 4. Controls and Procedures of this Amended Filing. Items Amended in This Filing This Amended Filing amends and restates the following items of the Company's Original Filing, as amended, as of, and for the period ended June 30, 2015. Part I - Item 1. Financial Statements Part I - Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations Part I - Item 4. Controls and Procedures Part II – Item 1A. Risk Factors Part II - Item 6. Exhibits In accordance with applicable SEC rules, this Amended Filing includes certifications as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) from the Company’s Principal Executive Officer and Principal Financial Officer dated as of the date of this Amended Filing. Except for the items noted above, no other information included in the Original Filing, as amended, is being further amended and restated by this Amended Filing. The Amended Filing speaks as of the date of the Original Filing and the Company has not updated the Original Filing to reflect events occurring subsequent to the date of the Original Filing. Accordingly, this Amended Filing should be read in conjunction with the Company’s filings made with the SEC subsequent to the date of the Original Filing.
Document Period End Date	Jun. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q2
Trading Symbol	ICON
Entity Registrant Name	ICONIX BRAND GROUP, INC.
Entity Central Index Key	857,737
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		51,145,774

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2015		Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 117,943		$ 128,039	$ 131,863	$ 278,789
Restricted cash	64,923		59,560
Accounts receivable, net	121,491		112,347
Deferred income tax assets	21,436		10,328
Other assets - current	41,502	[1]	44,088
Total Current Assets	367,295		354,362
Property and equipment:
Furniture, fixtures and equipment	23,435		22,704
Less: Accumulated depreciation	(15,839)		(14,946)
Property, Plant and Equipment, Net, Total	7,596		7,758
Other Assets:
Other assets	34,455		51,865
Trademarks and other intangibles, net	2,103,164	[1]	1,996,334
Deferred financing costs, net	17,383		19,842
Investments and joint ventures	148,453	[1]	110,105
Goodwill	291,713	[1]	232,776
Other Assets, Total	2,595,168		2,410,922
Total Assets	2,970,059		2,773,042
Current liabilities:
Accounts payable and accrued expenses	44,785		38,655
Deferred revenue	30,132		25,868
Current portion of long-term debt	347,918		61,123
Other liabilities - current	3,500		6,403
Total current liabilities	426,335		132,049
Deferred income tax liability	339,120		299,982
Long-term debt, less current maturities	1,130,667		1,332,954
Other liabilities	15,835		16,924
Total Liabilities	1,911,957		1,781,909
Redeemable Non-Controlling Interest	$ 47,154		$ 39,696
Commitments and contingencies
Stockholders' Equity:
Common stock, $.001 par value shares authorized 150,000; shares issued 80,339 and 79,263, respectively	$ 80		$ 79
Additional paid-in capital	962,812		940,922
Retained earnings	790,418		713,819
Accumulated other comprehensive loss	(54,497)		(24,186)
Less: Treasury stock - 32,021 and 31,310 shares at cost, respectively	(836,501)		(812,429)
Total Iconix Brand Group, Inc. Stockholders' Equity	862,312		818,205
Non-controlling interest	148,636		133,232
Total Stockholders' Equity	1,010,948		951,437
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders' Equity	$ 2,970,059		$ 2,773,042
[1]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2015	Dec. 31, 2014
Statement Of Financial Position [Abstract]
Common stock, par value	$ 1	$ 1
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	80,339,000	79,263,000
Treasury stock, shares	31,997,000	31,310,000

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Statement [Abstract]
Licensing revenue		$ 97,398	$ 95,116	$ 193,212	$ 205,516
Selling, general and administrative expenses		47,037	43,916	88,062	91,587
Gains on sale of trademarks	[1]		(6,399)		(6,399)
Equity earnings on joint ventures		(1,463)	(4,261)	(2,650)	(6,043)
Operating income		51,824	61,860	107,800	126,371
Other expenses (income):
Interest expense		21,401	21,247	42,697	42,403
Interest income		(1,189)	(770)	(2,155)	(1,693)
Other income		(790)		(50,780)	(28,897)
Foreign currency translation loss (gain)		1,913	221	(8,769)	367
Other expenses (income) – net	[2]	21,335	20,698	(19,007)	12,180
Income before income taxes		30,489	41,162	126,807	114,191
Provision for income taxes		11,536	14,213	38,807	34,210
Net income		18,953	26,949	88,000	79,981
Less: Net income attributable to non-controlling interest		5,215	3,522	8,902	6,639
Net income attributable to Iconix Brand Group, Inc.		$ 13,738	$ 23,427	$ 79,098	$ 73,342
Earnings per share:
Basic		$ 0.28	$ 0.48	$ 1.64	$ 1.50
Diluted		$ 0.28	$ 0.40	$ 1.56	$ 1.26
Weighted average number of common shares outstanding:
Basic		48,243	48,551	48,201	49,034
Diluted		49,595	58,595	50,752	58,237
[1]	Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income.
[2]	Equity earnings on joint ventures was previously reported within other expenses (income) – net and has been reclassified and is being presented as a component of operating income.

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 18,953	$ 26,949	$ 88,000	$ 79,981
Other comprehensive income (loss):
Foreign currency translation gain (loss)	7,116	(2,045)	(30,610)	(3,443)
Change in fair value of available for sale securities	299		299
Total other comprehensive income (loss)	7,415	(2,045)	(30,311)	(3,443)
Comprehensive income	26,368	24,904	57,689	76,538
Less: comprehensive income attributable to non-controlling interest	5,215	3,522	8,902	6,639
Comprehensive income attributable to Iconix Brand Group, Inc.	$ 21,153	$ 21,382	$ 48,787	$ 69,899

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statements of Stockholders' Equity - 6 months ended Jun. 30, 2015 - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	AOCI Attributable to Parent	Treasury Stock	Noncontrolling Interest
Beginning Balance at Dec. 31, 2014	$ 951,437	$ 79	$ 940,922	$ 713,819	$ (24,186)	$ (812,429)	$ 133,232
Beginning Balance (in shares) at Dec. 31, 2014		79,263,000
Issuance of common stock related to acquisition of interest in joint venture (in shares)		465,000
Issuance of common stock related to acquisition of interest in joint venture	15,703		15,703
Shares issued on vesting of restricted stock (in shares)		596,000
Shares issued on vesting of restricted stock	$ 1	$ 1
Shares issued on exercise of stock options and warrants (in shares)	15,000	15,000
Shares issued on exercise of stock options and warrants	$ 245		245
Tax benefit of stock option exercises	54		54
Compensation expense in connection with restricted stock	5,888		5,888
Shares repurchased cost method	(12,391)					(12,391)
Cost of shares repurchased on vesting of restricted stock and exercise of stock options	(11,681)					(11,681)
Change in non-controlling interest, net of imputed interest	3,185						3,185
Change in redemption value of redeemable non-controlling interest, net of imputed interest	(2,499)			(2,499)
Change in fair value of available for sale securities	299				299
Net income	88,000			79,098			8,902
Foreign currency translation	(30,610)				(30,610)
Distributions to joint ventures	(9,016)						(9,016)
Non-controlling interest of acquired companies	12,333						12,333
Ending Balance at Jun. 30, 2015	$ 1,010,948	$ 80	$ 962,812	$ 790,418	$ (54,497)	$ (836,501)	$ 148,636
Ending Balance (in shares) at Jun. 30, 2015		80,339,000

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income		$ 88,000	$ 79,981
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation of property and equipment		809	1,407
Amortization of trademarks and other intangibles		1,724	2,468
Amortization of deferred financing costs and debt discount		2,459	2,711
Amortization of convertible note discount		15,069	14,428
Stock-based compensation expense		5,888	8,247
Non-cash gain on re-measurement of equity investment		(49,990)	(28,897)
Provision for doubtful accounts		3,918	1,956
Equity earnings on joint ventures		(2,650)	(6,043)
Distributions from equity investments		1,333	4,767
Gain on sale of trademarks	[1]		(6,399)
Deferred income tax provision		21,403	25,497
Foreign currency translation loss (gain)		(8,769)	367
Changes in operating assets and liabilities, net of business acquisitions:
Accounts receivable		(14,713)	(27,651)
Other assets – current		16,746	2,955
Other assets		1,569	(11,958)
Deferred revenue		4,741	3,087
Accounts payable and accrued expenses		7,727	13,198
Net cash provided by operating activities		95,264	80,121
Cash flows used in investing activities:
Purchases of property and equipment		(802)	(778)
Proceeds from sale of trademarks and related notes receivable		3,030	4,000
Proceeds from sale of fixed assets		225
Additions to trademarks		(108)	(273)
Net cash used in investing activities		(153,819)	(35,938)
Cash flows (used in) provided by financing activities:
Shares repurchased on the open market		(12,391)	(144,312)
Proceeds from Variable Funding Notes		100,000
Payment of long-term debt		(30,562)	(30,624)
Proceeds from sale of trademarks and related notes receivable from consolidated JVs		10,317	5,170
Additional payment to Purim		(2,000)
Distributions to non-controlling interests		(9,016)	(10,046)
Excess tax benefit from share-based payment arrangements		54	1,172
Cost of shares repurchased on vesting of restricted stock and exercise of stock options		(3,156)	(13,971)
Proceeds from exercise of stock options and warrants			3,440
Restricted cash		(5,363)	(1,696)
Net cash provided by (used in) financing activities		47,883	(190,867)
Effect of exchange rate changes on cash		576	(242)
Net decrease in cash and cash equivalents		(10,096)	(146,926)
Cash and cash equivalents, beginning of period		128,039	278,789
Cash and cash equivalents, end of period		117,943	131,863
Income taxes (net of refunds received)		(6,284)	10,623
Interest		23,736	24,756
Non-cash investing and financing activities:
Sale of trademarks for note receivable			22,138
Restricted Stock
Non-cash investing and financing activities:
Shares repurchased on vesting of restricted stock included in accrued expenses		11,436
iBrands International LLC
Cash flows used in investing activities:
Acquisition of interest			(2,500)
Iconix China
Cash flows used in investing activities:
Acquisition of interest		(20,400)
Non-cash investing and financing activities:
Issuance of shares in connection with purchase of Iconix China		15,703
Pony International, LLC.
Cash flows used in investing activities:
Acquisition of interest		(37,000)
Strawberry Shortcake
Cash flows used in investing activities:
Acquisition of interest		(95,000)
Non-cash investing and financing activities:
Note receivable in connection with Strawberry Shortcake acquisition		8,370
Iconix Latin America
Cash flows used in investing activities:
Acquisition of interest			(42,000)
American Greetings Corporation
Cash flows used in investing activities:
Issuance of note		(10,000)
Proceeds received from note		1,250
Buffalo International Unlimited Liability Corporation
Cash flows used in investing activities:
Proceeds received from note		$ 4,986	$ 5,613
[1]	Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income.

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2015
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management of Iconix Brand Group, Inc. (the “Company,” “we,” “us,” or “our”), all adjustments (consisting primarily of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months (“Current Quarter”) and the six months (“Current Six Months”) ended June 30, 2015 are not necessarily indicative of the results that may be expected for a full fiscal year. The interim condensed consolidated financial statements should be read in conjunction with the most recently filed Form 10-K. Certain prior period amounts have been reclassified to conform to the current period’s presentation and, restated amounts are provided for prior periods – see Note 19 for further information. Summary of Significant Accounting Policies Non-controlling Interests / Redeemable Non-controlling Interests Certain of the Company’s consolidated joint ventures have put options which, if exercised by the Company’s joint venture partner, would require the Company to purchase all or a portion of the joint venture partner’s equity interest in the joint venture. The Company has determined that these put options are not derivatives under the guidelines prescribed in Accounting Standards Codification (“ASC”) 815. As such, and in accordance with ASC 480-10-S99, as the potential exercise of the put options is outside the control of the Company, the Company has recorded the portion of the non-controlling interest’s equity that may be put to the Company in mezzanine equity in the Company’s consolidated balance sheets as “redeemable non-controlling interest”. The initial value of the redeemable non-controlling interest represents the fair value of the put option at inception. This amount recorded at inception is accreted, over a period determined by when the put option becomes exercisable, to what the Company would be obligated to pay to the non-controlling interest holder if the put option was exercised. This accretion is recorded as a credit to redeemable non-controlling interest and a debit to retained earnings resulting in an impact to the consolidated balance sheet only. For each reporting period, the Company revisits the estimates used to determine the redemption value of the put option when it becomes exercisable and may adjust the remaining put option value and associated accretion accordingly through redeemable non-controlling interest and retained earnings, as necessary. The terms of each of the outstanding put options are included in the individual discussions of each joint venture, as applicable. For the Company’s consolidated joint ventures that do not have put options, the non-controlling interest is recorded within equity on the Company’s consolidated balance sheet. The Company may enter in to joint venture agreements with joint venture partners in which the Company allows the joint venture partner to pay a portion of the purchase price in cash at the time of the formation of the joint venture with the remaining cash consideration paid over a specified period of time following the closing of such transaction. The Company records the amounts due from such joint venture partners as (a) a reduction of non-controlling interests, net of installment payments, or (b) if installment payments result from the issuance of shares classified as mezzanine equity, as a reduction in Redeemable Non-controlling Interests, net of installment payments (i.e. mezzanine equity), as applicable, in the Company’s consolidated balance sheet in accordance with ASC 505-10-45, “Classification of a Receivable from a Shareholder.” The Company accretes the present value discount on these installment payments through interest income on its consolidated statement of operations. SEC Comment Letter Process. As previously disclosed, the Company has been engaged in a comment letter process with the Staff of the U.S. Securities and Exchange Commission (“SEC”) relating to an ongoing review of the Company’s Form 10-K for the year ended December 31, 2014. The Company has responded to the Staff with a Confirming Letter on the questions the Staff raised and remains in a dialogue with the SEC Staff relating to those and certain other comments related to the Company’s future disclosures. As a result of the comment letter process, the Company’s management team, Audit Committee and the Board have reviewed the Company’s financial statements and assessed the accounting treatment applied by the Company to its joint ventures and other sales of intellectual property. See Note 19 for further information related to resolution of these matters.

Goodwill and Trademarks and Oth

Goodwill and Trademarks and Other Intangibles, net	6 Months Ended
	Jun. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Trademarks and Other Intangibles, net	2. Goodwill and Trademarks and Other Intangibles, net Goodwill Goodwill by segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home Entertainment Corporate Consolidated Net goodwill at December 31, 2014 $ 115,462 $ 53,326 $ 46,334 $ 17,654 $ — $ 232,776 Acquisitions (1) 6,086 17,324 931 35,375 — 59,716 Foreign currency adjustment — (779 ) — — — (779 ) Net goodwill at June 30, 2015 (restated) $ 121,548 $ 69,871 $ 47,265 $ 53,029 $ — $ 291,713 (1) Trademarks and Other Intangibles, net Trademarks and other intangibles, net, consist of the following: June 30, 2015 (restated) December 31, 2014 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 2,092,230 $ — $ 1,986,350 $ — Definite-lived trademarks 10-15 19,404 11,537 17,404 10,985 Non-compete agreements 2-15 940 568 940 450 Licensing contracts 1-9 12,453 9,758 11,803 8,728 $ 2,125,027 $ 21,863 $ 2,016,497 $ 20,163 Trademarks and other intangibles, net $ 2,103,164 $ 1,996,334 In March 2015, the Company acquired the 50% interest in Iconix China held by its joint venture partner, thereby increasing its ownership in Iconix China to 100%. As a result of this transaction, Iconix China is now consolidated with the Company, which increased the Company’s indefinite-lived trademarks by $40.5 million. See Note 3 for further details on this transaction. In March 2015, the Company acquired the Strawberry Shortcake brand. As a result of this transaction the Company’s indefinite-lived trademarks increased by $55.8 million and licensing contracts increased by $0.5 million. See Note 3 for further details on this transaction. In February 2015, the Company acquired through its wholly-owned subsidiary, US Pony Holdings, LLC, the rights to the Pony brand in respect of the United States, Canada and Mexico. Immediately following such acquisition, a third party contributed specified assets to US Pony Holdings, LLC in exchange for a 25% non-controlling interest in the entity. As a result of these transactions, US Pony Holdings, LLC is consolidated with the Company, which increased the Company’s indefinite-lived trademarks and licensing contracts by $32.4 million and $0.3 million, respectively. See Note 3 for further details on this transaction. In December 2014, the Company acquired a 51% controlling interest in Hydraulic IP Holdings, LLC. As a result of this transaction, Hydraulic IP Holdings, LLC is consolidated with the Company, which increased the Company’s indefinite-lived trademarks by $11.8 million. See Note 3 for further details on this transaction. In December 2014, the Company acquired a 51% controlling interest in NGX, LLC. As a result of this transaction, NGX, LLC is consolidated with the Company, which increased the Company’s indefinite-lived trademarks by $11.8 million. See Note 3 for further details on this transaction. In June 2014, the Company sold the exclusive right to use the “sharperimage.com” domain name and Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions, thereby decreasing indefinite-lived trademarks by approximately $3.6 million. See Note 3 for further details on this transaction. In February 2014, the Company acquired the 50% interest in Iconix Latin America held by its joint venture partner, thereby increasing its ownership in Iconix Latin America to 100%. As a result of this transaction, Iconix Latin America is now consolidated with the Company, which increased the Company’s indefinite life trademarks by $82.4 million and licensing contracts increased by $0.7 million. See Note 3 for further details on this transaction. In January 2014, the Company acquired a 1% interest in Iconix Europe, thereby increasing its ownership in Iconix Europe to 51%, in addition, the Iconix Europe agreement was amended to provide for additional rights to the Company. As a result of this transaction, Iconix Europe is now consolidated with the Company, which increased the Company’s indefinite life trademarks by $27.0 million. See Note 3 for further details on this transaction. Amortization expense for intangible assets for the Current Quarter and for the three months ended June 30, 2014 (the “Prior Year Quarter”) was $0.8 million and $1.0 million, respectively. Amortization expense for intangible assets for the Current Six Months and for the six months ended June 30, 2014 (the “Prior Year Six Months”) was $1.7 million and $2.5 million, respectively. The trademarks of Candie’s, Bongo, Joe Boxer, Rampage, Mudd, London Fog, Mossimo, Ocean Pacific, Danskin, Rocawear, Cannon, Royal Velvet, Fieldcrest, Charisma, Starter, Waverly, Ecko, Zoo York, Peanuts, Ed Hardy, Sharper Image, Umbro, Modern Amusement, Buffalo, Lee Cooper, Hydraulic, Nicholas Graham, Strawberry Shortcake and Pony have been determined to have an indefinite useful life and accordingly no amortization has been recorded in the Company’s unaudited condensed consolidated income statements. Instead, each of these intangible assets are tested for impairment annually and, as needed, on an individual basis as separate single units of accounting, with any related impairment charge recorded to the statement of income at the time of determining such impairment. The annual evaluation of the Company’s indefinite-lived trademarks is performed as of October 1, the beginning of the Company’s fourth fiscal quarter. There was no impairment of the indefinite-lived trademarks during the Current Six Months or Prior Year Six Months. Further, as it relates to the Company’s definite-lived trademarks, there was no impairment of the definite-lived trademarks during the Current Six Months or Prior Year Six Months.

Acquisitions, Joint Ventures an

Acquisitions, Joint Ventures and Investments	6 Months Ended
	Jun. 30, 2015
Investments In And Advances To Affiliates Schedule Of Investments [Abstract]
Acquisitions, Joint Ventures and Investments	3. Acquisitions, Joint Ventures and Investments Consolidated Entities The following entities and joint ventures are consolidated with the Company: Iconix China In September 2008, the Company and Novel Fashions Brands Limited (“Novel”) formed a joint venture (“Iconix China”) to develop and market the Company’s brands in the People’s Republic of China, Hong Kong, Macau and Taiwan (the “China Territory”). Pursuant to the terms of this transaction, the Company contributed to Iconix China substantially all rights to its brands in the China Territory and committed to contribute $5.0 million, and Novel committed to contribute $20 million to Iconix China. Upon closing of the transaction, the Company contributed $2.0 million and Novel contributed $8.0 million. In September 2009, the parties amended the terms of the transaction to eliminate the obligation of the Company to make any additional contributions and to reduce Novel’s remaining contribution commitment to $9.0 million, $4.0 million of which was contributed in July 2010, $3.0 million of which was contributed in May 2011, and $2.0 million of which was contributed in June 2012. In March 2015, the Company purchased from Novel its 50% interest in Iconix China for $57.4 million, of which $40.4 million was paid in cash, $15.7 million was paid in the Company’s common stock, and $1.3 million was an amount due the Company from Iconix China that was offset against the Company’s accounts receivable (the “2015 Buy-out”), thereby taking 100% of the equity interest in Iconix China. The following is a reconciliation of consideration paid to Novel Fashion Brands Limited: Cash paid to Novel Fashion Brands Limited $ 40,400 Shares issued to the seller 15,703 Offset of accounts receivable 1,269 Fair value of 50% interest in Iconix China $ 57,372 As a result of the 2015 Buy-out, Iconix China is subject to consolidation and is included in the Company’s unaudited condensed consolidated financial statements at June 30, 2015. The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows: Fair value of 50% interest in Iconix China $ 57,372 Book value of Company equity investment prior to 2015 Buy-out 7,382 Gain on re-measurement of initial equity investment 49,990 $ 114,744 Trademarks 40,501 Investments in private companies 38,870 Cash 20,184 Other assets 5,997 Accrued expenses (447 ) Goodwill 9,639 $ 114,744 Other assets consist primarily of securities of a company publicly traded on the Hong Kong Stock Exchange. These assets are being accounted for as available-for-sale securities. As such, any increase or decrease in fair value is recorded with accumulated other comprehensive income and is not included in the Company’s consolidated income statement. The Iconix China trademarks have been determined by management to have an indefinite useful life and accordingly no amortization is being recorded in the Company’s unaudited condensed consolidated income statements. The goodwill and trademarks are subject to a test for impairment on an annual basis. The $9.6 million of goodwill resulting from the 2015 Buy-out is deductible for income tax purposes. For the Current Quarter and Current Six Months, post-acquisition, the Company’s selling, general and administrative expenses increased by $0.6 million and other income increased by $0.6 million as a result of consolidating Iconix China on the Company’s unaudited condensed consolidated income statement. As part of this transaction, the Company also acquired, through its ownership of 100% of Iconix China, equity interests in the following private companies with an aggregate fair value of approximately $38.9 million: Candies Shanghai Fashion Co. Ltd. (which can be put by Iconix China to Shanghai La Chappelle Fashion Co., Ltd. for cash based on a pre-determined formula); Mark Ecko Shanghai MuXiang Apparel & Accessory Co. Limited.; Bai Shi Kou International (Qingdao) Home Products Co. Ltd.; Ningbo Material Girl Fashion Co., Ltd.; Tangli International Holdings Ltd.; and Ai Xi Enterprise (Shanghai) Co. Limited. See section entitled “Investments in Iconix China” for further detail on such investments. Strawberry Shortcake In March 2015, the Company completed its acquisition from American Greetings Corporation and its wholly-owned subsidiary, Those Characters From Cleveland, Inc. (collectively, “AG” or the “Seller”), of all of AG’s intellectual property rights and licenses and certain other related assets relating to the Strawberry Shortcake brand pursuant to an asset purchase agreement entered into in February 2015. In accordance with the terms of the asset purchase agreement, the Company paid the Seller $105.0 million in cash at closing of which $95.0 million was treated as consideration for the acquisition and the remaining $10.0 million was the issuance of a note due from AG The cash paid to the Sellers and the estimated fair value of the assets acquired, is allocated as follows: Cash paid to sellers by the Company $ 95,000 Trademarks $ 55,761 License agreements 467 Accounts receivable 3,397 Goodwill 35,375 $ 95,000 The note receivable represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. The note is in the principal amount of $10.0 million and is paid in equal quarterly installments over a two year period. For the Current Quarter and Current Six Months, post-acquisition, the Company recognized approximately $2.0 million and $3.4 million, respectively, in revenue from such assets. The $35.4 million of goodwill resulting from the 2015 acquisition is deductible for income tax purposes. PONY In February 2015, the Company, through its newly-formed subsidiary, US Pony Holdings, LLC, (“Pony Holdings”) acquired the North American rights to the PONY brand. These rights include the rights in the US obtained from Pony, Inc. and Pony International, LLC (collectively, “US Pony Seller”), and the rights in Mexico and Canada obtained from Super Jumbo Holdings Limited (“Non-US Pony Seller” and, together with US Pony Seller, the “Pony Sellers”). The purchase price paid by the Company was $37.0 million. Pony Holdings is owned 75% by the Company and 25% by its partner Anthony L&S Athletics, LLC (“ALS”). ALS contributed to Pony Holdings its perpetual license agreement in respect of the U.S. and Canadian territories for a 25% interest in Pony Holdings. Additionally, the Company received an option to purchase, until February 28, 2015, from the Pony Sellers and their affiliates certain intellectual property-related assets and trademarks related to the Pony brand in Europe, the Middle East and Africa and was assigned by ALS the right to purchase from Pony Sellers and their affiliates certain intellectual property-related assets and trademarks related to the Pony brand in Latin America, which expired May 1, 2015. The Company did not exercise either of such rights. The following table is a reconciliation of cash paid to Pony Sellers and the fair value of ALS’s non-controlling interest: Cash paid to Pony Sellers $ 37,000 Fair value of 25% non-controlling interest to ALS 12,333 Fair value of PONY $ 49,333 The estimated fair value of the assets acquired is allocated as follows: Trademarks $ 32,381 License agreements 250 Accounts Receivable 2,000 Goodwill 14,702 Fair value of PONY $ 49,333 ASC 810 - “Consolidations” affirms that consolidation is appropriate when one entity has a controlling financial interest in another entity. The Company owns a 75% membership interest in Pony Holdings compared to the minority owner’s 25% membership interest. Further, the Company believes that the voting and veto rights of the minority shareholder are merely protective in nature and do not provide them with substantive participating rights in Pony Holdings. As such, Pony Holdings is subject to consolidation with the Company, which is reflected in the unaudited condensed consolidated financial statements. For the Current Quarter and Current Six Months, post-acquisition, the Company recognized approximately $0.7 million and $1.1 million in revenue from Pony Holdings. The $14.7 million of goodwill resulting from the 2015 acquisition is deductible for income tax purposes. Iconix Middle East Joint Venture In December 2014, the Company formed Iconix MENA (“Iconix Middle East”) a wholly owned subsidiary of the Company and contributed to it substantially all rights to its wholly-owned and controlled brands in the United Arab Emirates, Qatar, Kuwait, Bahrain, Saudi Arabia, Oman, Jordan, Egypt, Pakistan, Uganda, Yemen, Iraq, Azerbaijan, Kyrgyzstan, Uzbekistan, Lebanon, Tunisia, Libya, Algeria, Morocco, Cameroon, Gabon, Mauritania, Ivory Coast, Nigeria and Senegal (the “Middle East Territory”). Shortly thereafter, Global Brands Group Asia Limited (“GBG”), purchased a 50% interest in Iconix Middle East for approximately $18.8 million. GBG paid $6.3 million in cash upon the closing of the transaction and committed to pay an additional $12.5 million over the 24-month period following closing. As a result of this transaction, the Company incurred $3.1 million of expenses related to GBG’s diligence and market analysis in the Iconix Middle East Territory. As of June 30, 2015, $12.2 million, net of discount for present value, remaining due to the Company from GBG, is netted against the redeemable non-controlling interest on the condensed consolidated balance sheet. Pursuant to the joint venture agreement entered into in connection with the formation of Iconix Middle East, each of GBG and the Company holds specified put and call rights, respectively, relating to GBG’s ownership interest in the joint venture. Company Two-Year Call Option: At any time during the six month period commencing December 19, 2016, the Company has the right to call up to 5% of the total equity in Iconix Middle East from GBG for an amount in cash equal to $1.8 million. Five-Year and Eight-Year Put/Call Options: At any time during the six month period commencing December 19, 2019, and again at any time during the six month period commencing December 19, 2022, GBG may deliver a put notice to the Company, and the Company may deliver a call notice to GBG, in each case, for the Company’s purchase of all equity in the joint venture held by GBG. In the event of the exercise of such put or call rights, the purchase price for GBG’s equity in Iconix Middle East is an amount equal to (x) the Agreed Value (in the event of GBG put) or (y) 120% of Agreed Value (in the event of an Iconix call). The purchase price is payable in cash. Agreed Value—Five-Year Put/Call: (i) Percentage of Iconix Middle East owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) aggregate royalty generated by Iconix Middle East for the year ending December 31, 2019; provided, however, that such Agreed Value cannot be less than $12.0 million Agreed Value—Eight-Year Put/Call: (i) Percentage of Iconix Middle East owned by GBG, multiplied by (b) 5.5, multiplied by (iii) aggregate royalty generated by Iconix Middle East for the year ending December 31, 2022; provided, however, that the Agreed Value cannot be less than $12.0 million. The Company serves as Iconix Middle East’s administrative manager, responsible for arranging for or providing back-offices services, including legal maintenance of trademarks (e.g. renewal of trademark registrations) for the brands in respect of Iconix Middle East Territory. Further Iconix Middle East has access to general brand marketing materials prepared and owned by the Company to refit for use by the joint venture in marketing brands in the Middle East Territory. GBG serves as Iconix Middle East’s local manager, responsible for providing market experience in respect of the applicable territory, managing the joint venture on a day-to-day basis (other than back-office services), identifying potential licensees and assisting the Company in enforcement of license agreements in respect of the applicable territory. The Company receives a monthly fee in connection with the performance of its services as administrative manager in an amount equal to 5% of Iconix Middle East’s gross revenue collected in the prior month (other than in respect of the Umbro and Lee Cooper brands). GBG receives a monthly fee in connection with the performance of its services as local manager in an amount equal to 15% of Iconix Middle East’s gross revenue collected in the prior month (other than in respect of the Umbro and Lee Cooper brands). In addition, following the closing of GBG’s purchase of 50% of Iconix Middle East, GBG received from the Company $3.1 million for expenses related to its diligence and market analysis in the Iconix Middle East Territory, which was accounted for as a reduction to the cash received by the Company in relation to this transaction as of December 31, 2014. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and GBG, that Iconix Middle East is a variable interest entity (VIE) and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. LC Partners U.S. In March 2014, the Company formed LC Partners US, LLC (“LCP”), a wholly-owned subsidiary of the Company, and contributed to it substantially all its rights to the Lee Cooper brand in the US through an agreement with LCP. Shortly thereafter, Rise Partners, LLC (“Rise Partners”), purchased a 50% interest in LCP for $4.0 million, of which $0.8 million in cash was received during FY 2014, with the remaining $3.2 million to be paid in four equal annual installments on the first through the fourth anniversaries of the closing date. As of June 30, 2015, the $2.4 million remaining due to the Company is netted against the redeemable non-controlling interest on the condensed consolidated balance sheet. Pursuant to the operating agreement entered into in connection with the formation of LCP, Rise Partners holds specified put rights, relating to its ownership interest in the joint venture. Put Option: For the 30 day period following (x) a change of control of the Company occurring prior to December 31, 2019; and (y) December 31, 2019, if Rise Partners has paid the purchase price for its interest in LCP in full, Rise Partners may deliver a put notice to the Company for the Company’s purchase of all the equity in LCP held by Rise Partners at a purchase price in cash equal to the greater of: (i) $4.0 million and (ii) an amount equal to (x) 5, multiplied by (y) the product of (1) 0.10 and (2) the amount of net wholesale sales of applicable Lee Cooper branded product sold in the US for the annual period ending December 31, 2019. The Company serves as LCP’s administrative manager, responsible for arranging for or providing back-office services, including legal maintenance of trademarks (e.g. renewal of trademark registrations) in respect of the Lee Cooper brand in the US. Further LCP has access to general brand marketing materials prepared and owned by the Company to refit for use by LCP in marketing the Lee Cooper brand in the US. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and Rise Partners, that LCP is a VIE and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. Iconix Israel Joint Venture In November 2013, the Company formed Iconix Israel. LLC (“Iconix Israel”), a wholly-owned subsidiary of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in the State of Israel and the geographical regions of the West Bank and the Gaza Strip (together, the “Israel Territory”) through an agreement with Iconix Israel. Shortly thereafter, M.G.S. Sports Trading Limited (“MGS”) purchased a 50% interest in Iconix Israel for approximately $3.3 million. MGS paid $1.0 million in cash upon the closing of the transaction and committed to pay an additional $2.3 million over the 36-month period following closing. As of June 30, 2015, the $1.2 million remaining due to the Company from MGS is netted against the non-controlling interest on the condensed consolidated balance sheet. Pursuant to the operating agreement entered into in connection with the formation of Iconix Israel, the Company holds a call right, exercisable at any time during the six month period following November 14, 2015, on 5% of the total outstanding shares in Iconix Israel held by MGS. The purchase price payable in connection with the Company’s exercise of its call option is an amount equal to (i) .05, multiplied by (ii) 6.5, multiplied by (iii) gross cash or property received by Iconix Israel from all sources. The Company serves as Iconix Israel’s administrative manager, responsible for arranging for or providing back-offices services, including legal maintenance of trademarks (e.g. renewal of trademark registrations) for the brands in respect of the Israel Territory. Further, Iconix Israel has access to general brand marketing materials, prepared and owned by the Company to refit for use by the joint venture in the Israel Territory. MGS serves as Iconix Israel’s local manager, responsible for providing market experience in respect of the applicable territory, managing the joint venture on a day-to-day basis (other than back-office services), identifying potential licensees and assisting the Company in enforcement of license agreements in respect of the applicable territory. Each of the Company and MGS is reimbursed for all out-of-pocket costs incurred in performing its respective services. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and MGS, that Iconix Israel is a VIE and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. Iconix Southeast Asia Joint Venture In October 2013, the Company formed Iconix SE Asia Limited (“Iconix SE Asia”), a wholly owned subsidiary of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in Indonesia, Thailand, Malaysia, Philippines, Singapore, Vietnam, Cambodia, Laos, Brunei, Myanmar, and East Timor (the “South East Asia Territory”). Shortly thereafter, GBG (f/k/a Li + Fung Asia Limited) purchased a 50% interest in Iconix SE Asia for approximately $12.0 million. GBG paid $7.5 million in cash upon the closing of the transaction and committed to pay an additional $4.5 million over the 24-month period following closing. As a result of this transaction, the Company incurred $2.0 million of consulting costs which were provided to GBG and were accounted for as a reduction to the cash received. In June 2014, the Company contributed substantially all rights to its wholly-owned and controlled brands in the Republic of Korea, and its Ecko, Zoo York, Ed Hardy and Sharper Image Brands in the European Union, and Turkey, in each case, to Iconix SE Asia. In return, GBG agreed to pay the Company $15.9 million, of which $4.0 million was paid in cash at closing. The Company guaranteed minimum distributions of $2.5 million in the aggregate through FY 2015 to GBG from the exploitation in the European Union and Turkey of the brands contributed to Iconix SE Asia as part of this transaction. As a result of this transaction, the Company incurred $5.4 million of marketing costs which were provided to GBG and were accounted for as a reduction to the cash received from GBG in respect of its payment of the purchase price in such transaction. In September 2014, the Company’s subsidiaries contributed substantially all rights to their Lee Cooper and Umbro brands in the People’s Republic of China, Hong Kong, Macau and Taiwan (together, the “Greater China Territory”), to Iconix SE Asia. In return, GBG agreed to pay the Company $21.5 million, of which $4.3 million was paid at closing. The Company guaranteed minimum distributions of $5.1 million in the aggregate through FY 2017 to GBG from the exploitation in the Greater China Territory of the brands contributed to Iconix SE Asia as part of this transaction. As of June 30, 2015, $21.9 million, net of discount for present value, remaining due to the Company from GBG for the above transactions is netted against the redeemable non-controlling interest on the condensed consolidated balance sheet. Pursuant to the operating agreement entered into in connection with the formation of Iconix SE Asia, as amended, each of GBG and the Company holds specified put and call rights, respectively, relating to GBG’s ownership interest in the joint venture. Company Two-Year Call Option: At any time during the six month period commencing October 1, 2015, the Company has the right to call up to 5% of the total equity in Iconix SE Asia from GBG for an amount in cash equal to (x) .10, multiplied by (y) 1.15, multiplied by (z) $38.4 million. Five-Year and Eight-Year Put/Call Options on South East Asia Territory Rights, Europe/Turkey Rights and Korea Rights: At any time during the six month period commencing October 1, 2018, and again at any time during the six month period commencing October 1, 2021, GBG may deliver a put notice to the Company, and the Company may deliver a call notice to GBG, in each case, for the Company’s purchase of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights. In the event of the exercise of such put or call rights, the purchase price for such rights is an amount equal to (x) the Agreed Value (in event of a GBG put) or (y) 120% of Agreed Value (in event of a Company call). The purchase price is payable in cash. Agreed Value—Five-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) the greater of the aggregate royalty generated by Iconix SE Asia in respect of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights (as applicable) for the year ending December 31, 2015 and the year ending December 31, 2018; provided, that the Agreed Value attributable to the Europe/Turkey Rights shall not be less than $7.6 million, plus (iv) in the case of a Full Exercise (i.e., and exercise of all of the Europe/Turkey Rights, South East Asia Territory Rights and Korea Rights), the amount of cash in Iconix SE Asia at such time. Agreed Value—Eight-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) the greater of the aggregate royalty generated by Iconix SE Asia in respect of the Europe/Turkey Rights, South East Asia Territory Rights and/or Korea Rights (as applicable) for the year ending December 31, 2018 and the year ending December 31, 2021; provided, that the Agreed Value attributable to the Europe/Turkey Rights shall not be less than $7.6 million, plus (iv) in the case of a Full Exercise (i.e., and exercise of all of the Europe/Turkey Rights, South East Asia Territory Rights and Korea Rights), the amount of cash in Iconix SE Asia at such time. Five-Year and Eight-Year Put/Call Options on Greater China Territory Rights: At any time during the six month period commencing September 17, 2019, and again at any time during the six month period commencing September 17, 2022, GBG may deliver a put notice to the Company, and the Company may deliver a call notice to GBG, in each case, for the Company’s purchase of the Greater China Territory Rights. In the event of the exercise of such Greater China Territory put or call rights, the purchase price for such rights is an amount equal to (x) the Agreed Value (in event of a GBG put) or (y) 120% of the Agreed Value (in event of a Company call). The purchase price is payable in cash. Agreed Value – Five-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) the greater of the aggregate royalty generated by Iconix SE Asia in respect of the Greater China Territory Rights for the year ending December 31, 2015 and the year ending December 31, 2019; provided, that the Agreed Value attributable to the Greater China Territory Rights shall not be less than $15.5 million, plus (iv) in the case of a Full Exercise, the lesser of the (x) the amount of cash in Iconix SE Asia after payment of the Greater China Territory Rights Put/Call Distribution (as described below) and (y) the maximum amount of distributions allowed by applicable law. Agreed Value – Eight-Year Put/Call: (i) Percentage of Iconix SE Asia owned by GBG, multiplied by (ii) 5.5, multiplied by (iii) greater of aggregate royalty generated by Iconix SE Asia in respect of the Greater China Territory Rights for the year ending December 31, 2019 and the year ending December 31, 2022; provided, that the Agreed Value attributable to the Greater China Territory Rights in respect of the eight year put/call shall not be less than the Agreed Value would have been if the five year put/call had been exercised, plus (iv) in the case of a Full Exercise, the lesser of the (x) the amount of cash in Iconix SE Asia after payment of the Greater China Territory Put/Call Distribution (as described below) and (y) the maximum amount of distributions allowed by applicable law. Greater China Territory Put/Call Distribution: Prior to closing of a GBG put or a Company call in respect of the Greater China Territory Rights, Iconix SE Asia is required to make pro rata distributions to GBG and the Company in an amount equal to the lesser of: (i) the amount of cash in Iconix SE Asia; (ii) the maximum amount of distributions permitted by applicable law; and (iii) the amount the Company pays to GBG in respect of minimum guaranteed distributions provided for pursuant to the September 2014 Iconix SE Asia transaction described above. GBG is required to pay all amounts it receives from the Greater China Territory Put/Call Distribution to the Company. The Company serves as Iconix SE Asia’s administrative manager, responsible for arranging for or providing back-office services including legal maintenance of trademarks (e.g. renewal of trademark registrations) for the brands in respect of the territories included in Iconix SE Asia. Further, Iconix SE Asia has access to general brand marketing materials, prepared and owned by the Company, to refit for use by the joint venture in territories included in Iconix SE Asia. GBG serves as Iconix SE Asia’s local manager, responsible for providing market experience in respect of the applicable territory, managing the joint venture on a day-to-day basis (other than back-office services), identifying potential licensees and assisting the Company in enforcement of license agreements in respect of the applicable territory. The Company receives a monthly fee in connection with the performance of its services as administrative manager in an amount equal to 5% of Iconix SE Asia’s gross revenue collected in prior month. GBG receives a monthly fee in connection with the performance of its services as local manager in an amount equal to 15% of Iconix SE Asia’s gross revenue collected in prior month. In October 2013, and in respect of services that commenced in August 2013 and expired on December 31, 2013, the Company executed a Consultancy Agreement with LF Centennial Limited, an affiliate of Li and Fung Asia Limited, for the provision of brand strategy services in Asia to assist the Company in developing its brands. Pursuant to the Consultancy Agreement, the Company paid LF Centennial Limited four installments of $0.5 million for the provision of such services. The aggregate $2.0 million of consulting costs paid to GBG were accounted for as a reduction to the cash received by the Company in relation to GBG’s purchase of a 50% interest in Iconix SE Asia for the year ended December 31, 2013. The Company determined, in accordance with ASC 810, based on the corporate structure, voting rights and contributions of the Company and GBG, that Iconix SE Asia is a VIE and, as the Company has been determined to be the primary beneficiary, is subject to consolidation. The Company has consolidated this joint venture within its consolidated financial statements since inception as well as at the closing of each of the June 2014 and September 2014 transactions. The liabilities of the VIE are not material and none of the VIE assets are encumbered by any obligation of the VIE or other entity. Iconix Canada Joint Venture In June 2013, the Company formed Iconix Canada L.P. (“Ico Canada”) and Ico Brands L.P. (“Ico Brands” and, together with Ico Canada, collectively, “Iconix Canada”), as wholly-owned indirect subsidiaries of the Company, and contributed substantially all rights to its wholly-owned and controlled brands in Canada (the “Canada Territory”) through agreements with the Iconix Canada partnerships. Shortly thereafter through their acquisitions of limited partnership and general partnership interests, Buffalo International ULC and BIU Sub Inc. purchased 50% interests in the Iconix Canada partnerships for $17.8 million in the aggregate, of which approximately $8.9 million in the aggregate, was paid in cash upon closing of these transactions in June 2013, and the remaining $8.9 million of which are notes payable to the Company to be paid, as amended, over the five year period following the date of closing, with final payment in June 2018. Pursuant to agreements entered into in connection with the formation of Ico Canada and Ico Brands, the Company holds specified call options relating to Buffalo International’s and BIU Sub’s ownership interests in the joint ventures. Ico Canada Call Option: At any time between the second and third anniversary of June 28, 2013 the Company has the right to call a number of units held by Buffalo International equal to 5% of all units issued and outstanding for an amount in cash equal to the greater of (i) $1.5 million and (ii) 5% of the amount obtained by applying a multiple of 5.5 to the highest of (a) the minimum royalties in respect of the Ico Canada marks for the previous 12 months, (b) the actual royalties in respect of the Ico Canada marks for the previous 12 months, (c) the projected minimum royalties in respect of the Ico Canada marks for the subsequent fiscal period and (d) the average projected minimum royalties in respect of the Ico Canada marks for the subsequent three fiscal periods. Ico Brands Call Option: At any time between the second and third anniversary of June 28, 2013, the Company has the right to call a number of units held by BIU Sub equal to 5% of all units issued and outstanding for an amount in cash equal to the greater of (i) $0.6 million and (ii) 5% of the amount obtained by applying a multiple of 5.5 to the highest of (a) the minimum royalties in respect of the Ico Brands marks for the previous 12 months, (b) the actual royalties in respect of the Ico Brands marks for the previous 12 months, (c) the projected minimum royalties in respect of the Ico Brands marks for the subsequent fiscal period and (d) the average projected minimum royalties in respect of the Ico Brands marks the subsequent three fiscal periods. If the total payments to Ico Canada in respect of the Umbro marks for the four-year period following June 28, 2013 are less than $2.7 million, the Company has an obligation to pay Buffalo International an amount equal to the shortfall. As a result of the Company’s prior contribution of the intellectual property and related assets relating to certain of its brands in respect of the Canadian territory (the “Encumbered Canadian Assets”) to the Company’s securitization, Ico Canada was granted the right to receive an amount equal to the royalty streams from the Encumbered Canadian Assets. Ico Brands has an option to purchase the Encumbered Canadian Assets for one dollar within one year following the earlier of (i) January 15, 2020 and (ii) the later of (a) the release of such assets from the Company’s se

Gains on Sale of Trademarks

Gains on Sale of Trademarks	6 Months Ended
	Jun. 30, 2015
Investments Debt And Equity Securities [Abstract]
Gains On Sales Of Trademarks	4. Gains on Sale of Trademarks The following table details transactions comprising gains on sale of trademarks in the condensed consolidated income statements: Three Months Ended June 30, Six Months Ended June 30, 2015 (restated) 2014 (restated) 2015 (restated) 2014 (restated) Sharper Image- eCommerce/Domain Name $ — $ (6,399 ) $ — $ (6,399 ) Total gains on sale of trademarks $ — $ (6,399 ) $ — $ (6,399 )

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	5. Fair Value Measurements ASC 820 “Fair Value Measurements”, (“ASC 820”), establishes a framework for measuring fair value and requires expanded disclosures about fair value measurement. While ASC 820 does not require any new fair value measurements in its application to other accounting pronouncements, it does emphasize that a fair value measurement should be determined based on the assumptions that market participants would use in pricing the asset or liability. As a basis for considering market participant assumptions in fair value measurements, ASC 820 established the following fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from sources independent of the reporting entity (observable inputs) and (2) the reporting entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs): Level 1: Observable inputs such as quoted prices for identical assets or liabilities in active markets Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities or market-corroborated inputs Level 3: Unobservable inputs for which there is little or no market data and which requires the owner of the assets or liabilities to develop its own assumptions about how market participants would price these assets or liabilities The valuation techniques that may be used to measure fair value are as follows: (A) Market approach - Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities (B) Income approach - Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about those future amounts, including present value techniques, option-pricing models and excess earnings method (C) Cost approach - Based on the amount that would currently be required to replace the service capacity of an asset (replacement cost) To determine the fair value of certain financial instruments, the Company relies on Level 2 inputs generated by market transactions of similar instruments where available, and Level 3 inputs using an income approach when Level 1 and Level 2 inputs are not available. The Company’s assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of financial assets and financial liabilities and their placement within the fair value hierarchy. Hedge Instruments From time to time, the Company will purchase hedge instruments to mitigate income statement risk and cash flow risk of revenue and receivables. As of June 30, 2015, the Company had no hedge instruments other than the 2.50% Convertible Note Hedges and 1.50% Convertible Note Hedges (see Note 6). Financial Instruments As of June 30, 2015 and December 31, 2014, the fair values of cash, receivables and accounts payable approximated their carrying values due to the short-term nature of these instruments. The fair value of notes receivable and notes payable from and to our joint venture partners approximate their carrying values. The fair value of our cost method investments is not readily determinable and it is not practical to obtain the information needed to determine the value. However, there has been no indication of an impairment of these cost method investments as of June 30, 2015 and December 31, 2014. The estimated fair values of other financial instruments subject to fair value disclosures, determined based on Level One inputs including broker quotes or quoted market prices or rates for the same or similar instruments and the related carrying amounts are as follows: June 30, 2015 December 31, 2014 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion $ 1,478,585 $ 1,554,098 $ 1,394,077 $ 1,601,418 Financial instruments expose the Company to counterparty credit risk for nonperformance and to market risk for changes in interest. The Company manages exposure to counterparty credit risk through specific minimum credit standards, diversification of counterparties and procedures to monitor the amount of credit exposure. The Company’s financial instrument counterparties are investment or commercial banks with significant experience with such instruments. Non-Financial Assets and Liabilities The Company accounts for non-recurring adjustments to the fair values of its non-financial assets and liabilities under ASC 820 using a market participant approach. The Company uses a discounted cash flow model with Level 3 inputs to measure the fair value of its non-financial assets and liabilities. The Company also adopted the provisions of ASC 820 as it relates to purchase accounting for its acquisitions. The Company has goodwill, which is tested for impairment at least annually, as required by ASC 350- “Intangibles- Goodwill and Other”, (“ASC 350”). Further, in accordance with ASC 350, the Company’s indefinite-lived trademarks are tested for impairment at least annually, on an individual basis as separate single units of accounting. Similarly, consistent with ASC 360- “Property, Plant and Equipment” (“ASC 360”), as it relates to accounting for the impairment or disposal of long-lived assets, the Company assesses whether or not there is impairment of the Company’s definite-lived trademarks. There was no impairment, and therefore no write-down, of any of the Company’s long-lived assets during the Current Six Months or Prior Year Six Months.

Debt Arrangements

Debt Arrangements	6 Months Ended
	Jun. 30, 2015
Debt Disclosure [Abstract]
Debt Arrangements	6. Debt Arrangements The Company’s net carrying amount of debt is comprised of the following: June 30, 2015 December 31, 2014 Senior Secured Notes $ 743,469 $ 774,030 1.50% Convertible Notes 348,321 339,943 2.50% Convertible Notes 286,795 280,104 Variable Funding Note 100,000 — Total $ 1,478,585 $ 1,394,077 Senior Secured Notes and Variable Funding Note On November 29, 2012, Icon Brand Holdings, Icon DE Intermediate Holdings LLC, Icon DE Holdings LLC and Icon NY Holdings LLC, each a limited-purpose, bankruptcy remote, wholly-owned direct or indirect subsidiary of the Company, (collectively, the “Co-Issuers”) issued $600.0 million aggregate principal amount of Series 2012-1 4.229% Senior Secured Notes, Class A-2 (the “2012 Senior Secured Notes”) in an offering exempt from registration under the Securities Act of 1933, as amended. Simultaneously with the issuance of the 2012 Senior Secured Notes, the Co-Issuers also entered into a revolving financing facility of Series 2012-1 Variable Funding Senior Notes, Class A-1 (the “Variable Funding Notes”), which allows for the funding of up to $100 million of Variable Funding Notes and certain other credit instruments, including letters of credit. The Variable Funding Notes were issued under the Indenture and allow for drawings on a revolving basis. Drawings and certain additional terms related to the Variable Funding Notes are governed by the Class A-1 Note Purchase Agreement dated November 29, 2012 (the “Variable Funding Note Purchase Agreement”), among the Co-Issuers, Iconix, as manager, certain conduit investors, financial institutions and funding agents, and Barclays Bank PLC, as provider of letters of credit, as swing line lender and as administrative agent. The Variable Funding Notes will be governed, in part, by the Variable Funding Note Purchase Agreement and by certain generally applicable terms contained in the Indenture. Interest on the Variable Funding Notes will be payable at per annum rates equal to the CP Rate, Base Rate or Eurodollar Rate, as defined in the Variable Funding Note Purchase Agreement. In February 2015, the Company received $100.0 million proceeds from the Variable Funding Notes. There is a commitment fee on the unused portion of the Variable Funding Notes facility of 0.5% per annum. It is anticipated that any outstanding principal of and interest on the Variable Funding Notes will be repaid in full on or prior to January 2018. Following the anticipated repayment date, additional interest will accrue on the Variable Funding Notes equal to 5% per annum. The Variable Funding Notes and other credit instruments issued under the Variable Funding Note Purchase Agreement are secured by the collateral described below. On June 21, 2013, the Co-Issuers issued $275.0 million aggregate principal amount of Series 2013-1 4.352% Senior Secured Notes, Class A-2 (the “2013 Senior Secured Notes” and, together with the 2012 Senior Secured Notes, the “Senior Secured Notes”) in an offering exempt from registration under the Securities Act of 1933, as amended. The Senior Secured Notes and the Variable Funding Notes are referred to collectively as the “Notes.” The Notes were issued in securitization transactions pursuant to which substantially all of Iconix’s United States and Canadian revenue-generating assets (the “Securitized Assets”), consisting principally of its intellectual property and license agreements for the use of its intellectual property, were transferred to and are currently held by the Co-Issuers. The Securitized Assets do not include revenue generating assets of (x) the Iconix subsidiaries that own the Badgley Mischka trademark, the Ecko Unltd trademark, the Mark Ecko trademark, the Umbro trademark, the Lee Cooper trademark, and the Strawberry Shortcake trademark, (y) the Iconix subsidiaries that own Iconix’s other brands outside of the United States and Canada or (z) the joint ventures in which Iconix and certain of its subsidiaries have investments and which own the Artful Dodger trademark, the Modern Amusement trademark and the Buffalo trademark, the Pony trademark, the Nick Graham trademark, the Hydraulic trademark and a 50% interest in the Ice Cream trademark, and the Billionaire Boys Club trademark. The Notes were issued under a base indenture and related supplemental indentures (collectively, the “Indenture”) among the Co-Issuers and Citibank, N.A., as trustee (in such capacity, the “Trustee”) and securities intermediary. The Indenture allows the Co-Issuers to issue additional series of notes in the future subject to certain conditions. While the Notes are outstanding, payments of interest are required to be made on the Senior Secured Notes on a quarterly basis. To the extent funds are available, principal payments in the amount of $10.5 million and $4.8 million are required to be made on the 2012 Senior Secured Notes and 2013 Senior Secured Notes, respectively, on a quarterly basis. The legal final maturity date of the Senior Secured Notes is in January of 2043, but it is anticipated that, unless earlier prepaid to the extent permitted under the Indenture, the Senior Secured Notes will be repaid in January of 2020. If the Co-Issuers have not repaid or refinanced the Senior Secured Notes prior to the anticipated repayment date, additional interest will accrue on the Senior Secured Notes equal to the greater of (A) 5% per annum and (B) a per annum interest rate equal to the excess, if any, by which the sum of (i) the yield to maturity (adjusted to a quarterly bond-equivalent basis), on the anticipated repayment date of the United States treasury security having a term closest to 10 years plus (ii) 5% plus (iii) with respect to the 2012 Senior Secured Notes, 3.4%, or with respect to the 2013 Senior Secured Notes, 3.14%, exceeds the original interest rate. The Senior Secured Notes rank pari passu with the Variable Funding Notes. Pursuant to the Indenture, the Notes are the joint and several obligations of the Co-Issuers only. The Notes are secured under the Indenture by a security interest in substantially all of the assets of the Co-Issuers (the “Collateral”), which includes, among other things, (i) intellectual property assets, including the U.S. and Canadian registered and applied for trademarks for the following brands and other related IP assets: Candie’s, Bongo, Joe Boxer (excluding Canadian trademarks, none of which are owned by Iconix), Rampage, Mudd, London Fog (other than the trademark for outerwear products sold in the United States), Mossimo, Ocean Pacific and OP, Danskin and Danskin Now, Rocawear, Starter, Waverly, Fieldcrest, Royal Velvet, Cannon, Charisma, and Sharper Image (other than for a “Sharper Image” branded website or catalog in the United States and other specified jurisdictions); (ii) the rights (including the rights to receive payments) and obligations under all license agreements for use of those trademarks; (iii) the following equity interests in the following joint ventures: an 85% interest in Hardy Way LLC which owns the Ed Hardy brand, a 50% interest in MG Icon LLC which owns the Material Girl and Truth or Dare brands, a 100% interest in ZY Holdings LLC which owns the Zoo York brand, and an 80% interest in Peanuts Holdings LLC which owns the Peanuts brand and characters; and (iv) certain cash accounts established under the Indenture. If the Company contributes a newly organized, limited purpose, bankruptcy remote entity (each an “Additional IP Holder” and, together with the Co-Issuers, the “Securitization Entities”) to Icon Brand Holdings LLC or Icon DE Intermediate Holdings LLC, that Additional IP Holder will enter into a guarantee and collateral agreement in a form provided for in the Base Indenture pursuant to which such Additional IP Holder will guarantee the obligations of the Co-Issuers in respect of any Notes issued under the Base Indenture and the other related documents and pledge substantially all of its assets to secure those guarantee obligations pursuant to a guarantee and collateral agreement. Neither the Company nor any subsidiary of the Company, other than the Securitization Entities, will guarantee or in any way be liable for the obligations of the Co-Issuers under the Indenture or the Notes. The Notes are subject to a series of covenants and restrictions customary for transactions of this type, including (i) that the Co-Issuers maintain specified reserve accounts to be used to make required payments in respect of the Notes, (ii) provisions relating to optional and mandatory prepayments, including mandatory prepayments in the event of a change of control (as defined in the supplemental indentures) and the related payment of specified amounts, including specified make-whole payments in the case of the Senior Secured Notes under certain circumstances, (iii) certain indemnification payments in the event, among other things, the transfers of the assets pledged as collateral for the Notes are in stated ways defective or ineffective and (iv) covenants relating to recordkeeping, access to information and similar matters. The Company has been compliant with all covenants under the Notes from inception through the Current Quarter. The Notes are also subject to customary rapid amortization events provided for in the Indenture, including events tied to (i) the failure to maintain a stated debt service coverage ratio, which tests the amount of net cash flow generated by the assets of the Co-Issuers against the amount of debt service obligations of the Co-Issuers (including any commitment fees and letter of credit fees with respect to the Variable Funding Notes, due and payable accrued interest, and due and payable scheduled principal payments on the Senior Secured Notes), (ii) certain manager termination events, (iii) the occurrence of an event of default and (iv) the failure to repay or refinance the Notes on the anticipated repayment date. If a rapid amortization event were to occur, Icon DE Intermediate Holdings LLC and Icon Brand Holdings LLC would be restricted from declaring or paying distributions on any of its limited liability company interests. The Company used approximately $150.4 million of the proceeds received from the issuance of the 2012 Senior Secured Notes to repay amounts outstanding under its revolving credit facility (see below) and approximately $20.9 million to pay the costs associated with the 2012 Senior Secured Notes financing transaction. In addition approximately $218.3 million of the proceeds from the 2012 Senior Secured Notes were used for the Company’s purchase of the Umbro brand. The Company used approximately $7.2 million of the proceeds received from the issuance of the 2013 Senior Secured Notes to pay the costs associated with the 2013 Senior Secured Notes securitized financing transaction. In June 2014, the Company sold the “sharperimage.com” domain name and the exclusive right to use the Sharper Image trademark in connection with the operation of a branded website and catalog distribution in specified jurisdictions, in which the Senior Secured Notes had a security interest pursuant to the Indenture. As a result of this permitted disposition, the Company paid an additional $1.6 million in principal in July 2014. As of June 30, 2015 and December 31, 2014, the total principal balance of the Notes was $843.5 million and $774.0 million, respectively, of which $61.1 million is included in the current portion of long-term debt on the Company’s unaudited condensed consolidated balance sheet. As of June 30, 2015 and December 31, 2014, $64.9 million and $59.6 million, respectively, is included in restricted cash on the unaudited condensed consolidated balance sheet and represents short-term restricted cash consisting of collections on behalf of the Securitized Assets, restricted to the payment of principal, interest and other fees on a quarterly basis under the Senior Secured Notes. For each of the Current Quarter and Prior Year Quarter, cash interest expense related to the Notes was approximately $8.9 million. For the Current Six Months and the Prior Year Six Months, cash interest expense related to the Notes was approximately $17.2 million and $18.0 million, respectively. 1.50% Convertible Notes On March 18, 2013, the Company completed the issuance of $400.0 million principal amount of the Company’s 1.50% convertible senior subordinated notes due March 15, 2018 (“1.50% Convertible Notes”) in a private offering to certain institutional investors. The net proceeds received by the Company from the offering, excluding the net cost of hedges and sale of warrants (described below) and including transaction fees, were approximately $390.6 million. The 1.50% Convertible Notes bear interest at an annual rate of 1.50%, payable semi-annually in arrears on March 15 and September 15 of each year, beginning on September 15, 2013. However, the Company recognizes an effective interest rate of 6.50% on the carrying amount of the 1.50% Convertible Notes. The effective rate is based on the rate for a similar instrument that does not have a conversion feature. The 1.50% Convertible Notes will be convertible into cash and, if applicable, shares of the Company’s common stock based on a conversion rate of 32.4052 shares of the Company’s common stock, subject to customary adjustments, per $1,000 principal amount of the 1.50% Convertible Notes (which is equal to an initial conversion price of approximately $30.86 per share) only under the following circumstances: (1) during any fiscal quarter beginning after December 15, 2017 (and only during such fiscal quarter), if the closing price of the Company’s common stock for at least 20 trading days in the 30 consecutive trading days ending on and including the last trading day of the immediately preceding fiscal quarter is more than 130% of the conversion price per share, which is $1,000 divided by the then applicable conversion rate; (2) during the five consecutive business day period immediately following any five consecutive trading day period in which the trading price per $1,000 principal amount of the 1.50% Convertible Notes for each day of that period was less than 98% of the product of (a) the closing price of the Company’s common stock for each day in that period and (b) the conversion rate per $1,000 principal amount of the 1.50% Convertible Notes; (3) if specified distributions to holders of the Company’s common stock are made, as set forth in the indenture governing the 1.50% Convertible Notes (“1.50% Indenture”); (4) if a “change of control” or other “fundamental change,” each as defined in the 1.50% Indenture, occurs; and (5) during the 90 day period prior to maturity of the 1.50% Convertible Notes. If the holders of the 1.50% Convertible Notes exercise the conversion provisions under the circumstances set forth, the Company will need to remit the lower of the principal balance of the 1.50% Convertible Notes or their conversion value to the holders in cash. As such, the Company would be required to classify the entire amount outstanding of the 1.50% Convertible Notes as a current liability in the following quarter. The evaluation of the classification of amounts outstanding associated with the 1.50% Convertible Notes will occur every quarter. Upon conversion, a holder will receive an amount in cash equal to the lesser of (a) the principal amount of the 1.50% Convertible Note or (b) the conversion value, determined in the manner set forth in the 1.50% Indenture. If the conversion value exceeds the principal amount of the 1.50% Convertible Notes on the conversion date, the Company will also deliver, at its election, cash or the Company’s common stock or a combination of cash and the Company’s common stock for the conversion value in excess of the principal amount. In the event of a change of control or other fundamental change, the holders of the 1.50% Convertible Notes may require the Company to purchase all or a portion of their 1.50% Convertible Notes at a purchase price equal to 100% of the principal amount of the 1.50% Convertible Notes, plus accrued and unpaid interest, if any. Holders of the 1.50% Convertible Notes who convert their 1.50% Convertible Notes in connection with a fundamental change may be entitled to a make-whole premium in the form of an increase in the conversion rate. Pursuant to guidance issued under ASC 815- “Derivatives and Hedging” (“ASC 815”), the 1.50% Convertible Notes are accounted for as convertible debt in the accompanying consolidated balance sheet and the embedded conversion option in the 1.50% Convertible Notes has not been accounted for as a separate derivative. For a discussion of the effects of the 1.50% Convertible Notes and the 1.50% Convertible Notes Hedges and Sold Warrants defined and discussed below on earnings per share, see Note 8. As of June 30, 2015 and December 31, 2014, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $348.3 million and $339.9 million, respectively, and is reflected on the consolidated balance sheet as follows: June 30, 2015 December 31, 2014 Equity component carrying amount $ 49,931 $ 49,931 Unamortized discount 51,679 60,057 Net debt carrying amount 348,321 339,943 For each of the Current Quarter and Prior Year Quarter, the Company recorded additional non-cash interest expense of approximately $3.9 million representing the difference between the stated interest rate on the 1.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For the Current Six Months and Prior Year Six Months, the Company recorded additional non-cash interest expense of approximately $7.7 million and $7.5 million, respectively, representing the difference between the stated interest rate on the 1.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For each of the Current Quarter and Prior Year Quarter, the cash interest expense relating to the 1.50% Convertible Notes was $1.5 million. For each of the Current Six Months and Prior Year Six Months, cash interest expense relating to the 1.50% Convertible Notes was approximately $3.0 million. The 1.50% Convertible Notes do not provide for any financial covenants. On March 18, 2013, the Company used a portion of the proceeds from the 1.50% Convertible Notes to repurchase 2,964,000 shares of its common stock in a private transaction with a third party for $69.0 million. See note 7 for further information on our stock repurchase program. In connection with the sale of the 1.50% Convertible Notes, the Company entered into hedges for the 1.50% Convertible Notes (“1.50% Convertible Note Hedges”) with respect to its common stock with one entity (the “1.50% Counterparty”). Pursuant to the agreements governing these 1.50% Convertible Note Hedges, the Company purchased call options (the “1.50% Purchased Call Options”) from the 1.50% Counterparty covering up to approximately 13.0 million shares of the Company’s common stock. These 1.50% Convertible Note Hedges are designed to offset the Company’s exposure to potential dilution upon conversion of the 1.50% Convertible Notes in the event that the market value per share of the Company’s common stock at the time of exercise is greater than the strike price of the 1.50% Purchased Call Options (which strike price corresponds to the initial conversion price of the 1.50% Convertible Notes and is simultaneously subject to certain customary adjustments). On March 13, 2013, the Company paid an aggregate amount of approximately $84.1 million of the proceeds from the sale of the 1.50% Convertible Notes for the 1.50% Purchased Call Options, of which $29.4 million was included in the balance of deferred income tax assets at March 13, 2013 and is being recognized over the term of the 1.50% Convertible Notes. As of June 30, 2015 and December 31, 2014, the balance of deferred income tax assets related to this transaction was approximately $15.9 million and $18.9 million, respectively. The Company also entered into separate warrant transactions with the 1.50% Counterparty whereby the Company, pursuant to the agreements governing these warrant transactions, sold to the 1.50% Counterparty warrants (the “1.50% Sold Warrants”) to acquire up to approximately 13.0 million shares of the Company’s common stock at a strike price of $35.5173 per share of the Company’s common stock. The 1.50% Sold Warrants will become exercisable on June 18, 2018 and will expire by September 1, 2018. The Company received aggregate proceeds of approximately $57.7 million from the sale of the 1.50% Sold Warrants on March 13, 2013. Pursuant to guidance issued under ASC 815 as it relates to accounting for derivative financial instruments indexed to, and potentially settled in, a company’s own stock, the 1.50% Convertible Note Hedge and the proceeds received from the issuance of the 1.50% Sold Warrants were recorded as a charge and an increase, respectively, in additional paid-in capital in stockholders’ equity as separate equity transactions. As a result of these transactions, the Company recorded a net increase to additional paid-in-capital of $3.0 million in March 2013. The Company has evaluated the impact of adopting guidance issued under ASC 815 regarding embedded features as it relates to the 1.50% Sold Warrants, and has determined it had no impact on the Company’s results of operations and financial position through June 30, 2015, and will have no impact on the Company’s results of operations and financial position in future fiscal periods. As the 1.50% Convertible Note Hedge transactions and the warrant transactions were separate transactions entered into by the Company with the 1.50% Counterparty, they are not part of the terms of the 1.50% Convertible Notes and will not affect the holders’ rights under the 1.50% Convertible Notes. In addition, holders of the 1.50% Convertible Notes will not have any rights with respect to the 1.50% Purchased Call Options or the 1.50% Sold Warrants. If the market value per share of the Company’s common stock at the time of conversion of the 1.50% Convertible Notes is above the strike price of the 1.50% Purchased Call Options, the 1.50% Purchased Call Options entitle the Company to receive from the 1.50% Counterparties net shares of the Company’s common stock, cash or a combination of shares of the Company’s common stock and cash, depending on the consideration paid on the underlying 1.50% Convertible Notes, based on the excess of the then current market price of the Company’s common stock over the strike price of the 1.50% Purchased Call Options. Additionally, if the market price of the Company’s common stock at the time of exercise of the 1.50% Sold Warrants exceeds the strike price of the 1.50% Sold Warrants, the Company will owe the 1.50% Counterparty net shares of the Company’s common stock or cash, not offset by the 1.50% Purchased Call Options, in an amount based on the excess of the then current market price of the Company’s common stock over the strike price of the 1.50% Sold Warrants. These transactions will generally have the effect of increasing the conversion price of the 1.50% Convertible Notes to $35.5173 per share of the Company’s common stock, representing a 52.5% percent premium based on the last reported sale price of the Company’s common stock of $23.29 per share on March 12, 2013. Moreover, in connection with the warrant transactions with the 1.50% Counterparty, to the extent that the price of the Company’s common stock exceeds the strike price of the 1.50% Sold Warrants, the warrant transactions could have a dilutive effect on the Company’s earnings per share. 2.50% Convertible Notes On May 23, 2011, the Company completed the issuance of $300.0 million principal amount of the Company’s 2.50% convertible senior subordinated notes due June 2016 (“2.50% Convertible Notes”) in a private offering to certain institutional investors. The net proceeds received by the Company from the offering, excluding the net cost of hedges and sale of warrants (described below) and including transaction fees, were approximately $291.6 million. The Company’s current intention is to refinance the 2.50% Convertible Notes. The 2.50% Convertible Notes bear interest at an annual rate of 2.50%, payable semi-annually in arrears on June 1 and December 1 of each year, beginning December 1, 2011. However, the Company recognizes an effective interest rate of 7.25% on the carrying amount of the 2.50% Convertible Notes. The effective rate is based on the rate for a similar instrument that does not have a conversion feature. The 2.50% Convertible Notes will be convertible into cash and, if applicable, shares of the Company’s common stock based on a conversion rate of 32.5169 shares of the Company’s common stock, subject to customary adjustments, per $1,000 principal amount of the 2.50% Convertible Notes (which is equal to an initial conversion price of approximately $30.75 per share) only under the following circumstances: (1) during any fiscal quarter beginning after June 30, 2011 (and only during such fiscal quarter), if the closing price of the Company’s common stock for at least 20 trading days in the 30 consecutive trading days ending on the last trading day of the immediately preceding fiscal quarter is more than 130% of the conversion price per share, which is $1,000 divided by the then applicable conversion rate; (2) during the five business day period immediately following any five consecutive trading day period in which the trading price per $1,000 principal amount of the 2.50% Convertible Notes for each day of that period was less than 98% of the product of (a) the closing price of the Company’s common stock for each day in that period and (b) the conversion rate per $1,000 principal amount of the 2.50% Convertible Notes; (3) if specified distributions to holders of the Company’s common stock are made, as set forth in the indenture governing the 2.50% Convertible Notes (“2.50% Indenture”); (4) if a “change of control” or other “fundamental change,” each as defined in the 2.50% Indenture, occurs; and (5) during the 90 day period prior to maturity of the 2.50% Convertible Notes. If the holders of the 2.50% Convertible Notes exercise the conversion provisions under the circumstances set forth, the Company will need to remit the lower of the principal balance of the 2.50% Convertible Notes or their conversion value to the holders in cash. As such, the Company would be required to classify the entire amount outstanding of the 2.50% Convertible Notes as a current liability in the following quarter. The evaluation of the classification of amounts outstanding associated with the 2.50% Convertible Notes will occur every quarter. Upon conversion, a holder will receive an amount in cash equal to the lesser of (a) the principal amount of the 2.50% Convertible Note or (b) the conversion value, determined in the manner set forth in the 2.50% Indenture. If the conversion value exceeds the principal amount of the 2.50% Convertible Notes on the conversion date, the Company will also deliver, at its election, cash or the Company’s common stock or a combination of cash and the Company’s common stock for the conversion value in excess of the principal amount. In the event of a change of control or other fundamental change, the holders of the 2.50% Convertible Notes may require the Company to purchase all or a portion of their 2.50% Convertible Notes at a purchase price equal to 100% of the principal amount of the 2.50% Convertible Notes, plus accrued and unpaid interest, if any. Holders of the 2.50% Convertible Notes who convert their 2.50% Convertible Notes in connection with a fundamental change may be entitled to a make-whole premium in the form of an increase in the conversion rate. Pursuant to guidance issued under ASC 815, the 2.50% Convertible Notes are accounted for as convertible debt in the accompanying consolidated balance sheet and the embedded conversion option in the 2.50% Convertible Notes has not been accounted for as a separate derivative. For a discussion of the effects of the 2.50% Convertible Notes and the 2.50% Convertible Notes Hedges and Sold Warrants defined and discussed below on earnings per share, see Note 8. As of June 30, 2015 and December 31, 2014, the amount of the 2.50% Convertible Notes accounted for as a liability was approximately $286.8 million (which is included in current portion of long-term debt) and $280.1 million, respectively, and is reflected on the consolidated balance sheet as follows: June 30, 2015 December 31, 2014 Equity component carrying amount $ 35,996 $ 35,996 Unamortized discount 13,205 19,896 Net debt carrying amount 286,795 280,104 For the Current Quarter and Prior Year Quarter, the Company recorded additional non-cash interest expense of approximately $3.1 million and $2.8 million, respectively, representing the difference between the stated interest rate on the 2.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For the Current Six Months and Prior Year Six Months, the Company recorded additional non-cash interest expense of approximately $6.1 million and $5.7 million, respectively, representing the difference between the stated interest rate on the 2.50% Convertible Notes and the rate for a similar instrument that does not have a conversion feature. For each of the Current Quarter and Prior Year Quarter, the cash interest expense relating to the 2.50% Convertible Notes was approximately $1.9 million. For each of the Current Six Months and Prior Year Six Months, the cash interest expense relating to the 2.50% Convertible Notes was approximately $3.8 million. The 2.50% Convertible Notes do not provide for any financial covenants. In connection with the sale of the 2.50% Convertible Notes, the Company entered into hedges for the 2.50% Convertible Notes (“2.50% Convertible Note Hedges”) with respect to its common stock with two entities (the “2.50% Counterparties”). Pursuant to the agreements governing these 2.50% Convertible Note Hedges, the Company purchased call options (the “2.50% Purchased Call Options”) from the 2.50% Counterparties covering up to approximately 9.8 million shares of the Company’s common stock. These 2.50% Convertible Note Hedges are designed to offset the Company’s exposure to potential dilution upon conversion of the 2.50% Convertible Notes in the event that the market value per share of the Company’s common stock at the time of exercise is greater than the strike price of the 2.50% Purchased Call Options (which strike price corresponds to the initial conversion price of the 2.50% Convertible Notes and is simultaneously subject to certain customary adjustments). On May 23, 2011, the Company paid an aggregate amount of approximately $58.7 million of the proceeds from the sale of the 2.50% Convertible Notes for the 2.50% Purchased Call Options, of which $20.6 million was included in the balance of deferred income tax assets at May 23, 2011 and is being recognized over the term of the 2.50% Convertible Notes. As of June 30, 2015 and December 31, 2014, the balance of deferred income tax assets related to this transaction was approximately $3.8 million and $5.9 million, respectively. The Company also entered into separate warrant transactions with the 2.50% Counterparties whereby the Company, pursuant to the agreements governing these warrant transactions, sold to the 2.50% Counterparties warrants (the “2.50% Sold Warrants”) to acquire up to 9.76 million shares of the Company’s common stock at a strike price of $40.6175 per share of the Company’s common stock. The 2.50% Sold Warrants will become exercisable on September 1, 2016 and will expire by the end of 2016. The Company received aggregate proceeds of approximately $28.8 million from the sale of the 2.50% Sold Warrants on May 23, 2011. Pursuant to guidance issued under ASC 815 as it relates to accounting for derivative financial instruments indexed to, and potentially settled in, a company’s own stock, the 2.50% Convertible Note Hedge and the proceeds received from the issuance of the 2.50% Sold Warrants were recorded as a charge and an increase, respectively, in additional paid-in capital in stockholders’ equity as separate equity transactions. As a result of these transactions, the Company recorded a net reduction to additional paid-in-capital of $9.4 million in May 2011. The Company has evaluated the impact of adopting guidance issued under ASC 815 regarding embedded features as it relates to the 2.50% Sold Warrants, and has determined it had no impact on the Com

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Stockholders' Equity	7. Stockholders’ Equity Stock Repurchase Program In October 2011, the Company’s Board of Directors authorized a program to repurchase up to $200 million of the Company’s common stock over a period of approximately three years (the “2011 Program”). In February 2013, the Company’s Board of Directors authorized another program to repurchase up to $300 million of the Company’s common stock over a three year period (the “February 2013 Program”). This program was in addition to the 2011 Program, which was fully expended as of February 27, 2013. In July 2013, the Company’s Board of Directors authorized a program to repurchase up to $300 million of the Company’s common stock over a period of approximately three years (“July 2013 Program”). The July 2013 Program was in addition to the February 2013 Program, which was fully expended on August 15, 2013. In February 2014, the Company’s Board of Directors authorized another program to repurchase up to $500 million of the Company’s common stock over a three year period (the “February 2014 Program” and together with the 2011 Program and the February 2013 Program, the “Repurchase Programs”). The February 2014 Program is in addition to the July 2013 Program. The following table illustrates the activity under the Repurchase Programs, in the aggregate, for the Current Six Months, FY 2014, FY 2013, FY 2012 and FY 2011: # of shares repurchased part of stock repurchase programs Cost of shares repurchased (in 000’s) Weighted Average Price Q2 YTD 2015 360,000 $ 12,391 $ 34.42 FY 2014 4,994,578 193,434 38.73 FY 2013 15,812,566 436,419 27.60 FY 2012 7,185,257 125,341 17.44 FY 2011 1,150,000 19,138 16.64 Total, FY 2011 through June 30, 2015 29,502,401 $ 786,723 $ 26.67 As of June 30, 2015, $13.3 million and $500.0 million remained available for repurchase under the July 2013 Program and February 2014 Program, respectively. 2009 Equity Incentive Plan On August 13, 2009, the Company’s stockholders approved the Company’s 2009 Equity Incentive Plan (“2009 Plan”). The 2009 Plan authorizes the granting of common stock options or other stock-based awards covering up to 3.0 million shares of the Company’s common stock. All employees, directors, consultants and advisors of the Company, including those of the Company’s subsidiaries, are eligible to be granted non-qualified stock options and other stock-based awards (as defined) under the 2009 Plan, and employees are also eligible to be granted incentive stock options (as defined) under the 2009 Plan. No new awards may be granted under the Plan after August 13, 2019. On August 15, 2012, the Company’s stockholders approved the Company’s Amended and Restated 2009 Plan (“Amended and Restated 2009 Plan”), which, among other items and matters, increased the shares available under the 2009 Plan by an additional 4.0 million shares to a total of 7.0 million shares issuable under the Amended and Restated 2009 Plan and extended the 2009 Plan termination date through August 15, 2022. Shares Reserved for Issuance At June 30, 2015, 2,231,195 common shares were reserved for issuance under the Amended and Restated 2009 Plan. At June 30, 2015 there were no common shares available for issuance under any previous Company plan. Stock Options and Warrants The Black-Scholes option valuation model was developed for use in estimating the fair value of traded options which have no vesting restrictions and are fully transferable. In addition, option valuation models require the input of highly subjective assumptions including the expected stock price volatility. Because the Company’s employee stock options have characteristics significantly different from those of traded options, and because changes in the subjective input assumptions can materially affect the fair value estimate, in management’s opinion, the existing models do not necessarily provide a reliable single measure of the fair value of its employee stock options. There was no compensation expense related to stock option grants or warrant grants during the Current Quarter, Current Six Months, Prior Year Quarter or Prior Year Six Months as all prior awards have been fully expensed. Summaries of the Company’s stock options, warrants (other than warrants issued related to our 1.50% Convertible Notes and 2.50% Convertible Notes) and performance related options activity, and related information for the Current Six Months are as follows: Options Options Weighted Exercise Price Outstanding at January 1, 2015 141,077 $ 12.10 Granted — — Canceled — — Exercised (15,000 ) 16.33 Expired/Forfeited (16,077 ) 3.11 Outstanding at June 30, 2015 110,000 $ 12.84 Exercisable at June 30, 2015 110,000 $ 12.84 Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2015 20,000 $ 6.65 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at June 30, 2015 20,000 $ 6.65 Exercisable at June 30, 2015 20,000 $ 6.65 All warrants issued in connection with acquisitions are recorded at fair market value using the Black Scholes model and are recorded as part of purchase accounting. Certain warrants are exercised using the cashless method. The Company values other warrants issued to non-employees at the commitment date at the fair market value of the instruments issued, a measure which is more readily available than the fair market value of services rendered, using the Black Scholes model. The fair market value of the instruments issued is expensed over the vesting period. Restricted stock Compensation cost for restricted stock is measured as the excess, if any, of the quoted market price of the Company’s stock at the date the common stock is issued over the amount the employee must pay to acquire the stock (which is generally zero). The compensation cost, net of projected forfeitures, is recognized over the period between the issue date and the date any restrictions lapse, with compensation cost for grants with a graded vesting schedule recognized on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was, in substance, multiple awards. The restrictions do not affect voting and dividend rights. The following tables summarize information about unvested restricted stock transactions: Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2015 2,699,732 $ 22.40 Granted 96,509 29.33 Vested (596,073 ) 31.98 Forfeited/Canceled (49,290 ) 38.90 Non-vested, June 30, 2015 2,150,878 $ 19.70 The Company has awarded time-based restricted shares of common stock to certain employees. The awards have restriction periods tied to employment and vest over a maximum period of 5 years. The cost of the time-based restricted stock awards, which is the fair market value on the date of grant net of estimated forfeitures, is expensed ratably over the vesting period. The Company has awarded performance-based restricted shares of common stock to certain employees. The awards have restriction periods tied to certain performance measures. The cost of the performance-based restricted stock awards, which is the fair market value on the date of grant net of estimated forfeitures, is expensed when the likelihood of those shares being earned is deemed probable. Compensation expense related to restricted stock grants for the Current Quarter and Prior Year Quarter was approximately $3.3 million and $5.7 million, respectively. Compensation expense related to restricted stock grants for the Current Six Months and Prior Year Six Months was approximately $5.9 million and $8.2 million, respectively. An additional amount of $4.4 million of expense related to time-based restricted shares is expected to be expensed evenly over a period of approximately three years. During the Current Quarter and Prior Year Quarter, the Company repurchased shares valued at $1.4 million and $0.4 million, respectively, of its common stock in connection with net share settlement of restricted stock grants and option exercises. During the Current Six Months and Prior Year Six Months, the Company repurchased shares valued at $11.4 million and $14.0 million, respectively, of its common stock in connection with net share settlement of restricted stock grants and option exercises.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Share	8. Earnings Per Share Basic earnings per share includes no dilution and is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflect, in periods in which they have a dilutive effect, the effect of restricted stock-based awards, common shares issuable upon exercise of stock options and warrants and shares underlying convertible notes potentially issuable upon conversion. The difference between basic and diluted weighted-average common shares results from the assumption that all dilutive stock options outstanding were exercised and all convertible notes have been converted into common stock. As of June 30, 2015, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, less than 0.2 million were anti-dilutive. As of June 30, 2014, of the total potentially dilutive shares related to restricted stock-based awards, stock options and warrants, none were anti-dilutive. As of June 30, 2015 and June 30, 2014, none of the performance related restricted stock-based awards issued in connection with the Company’s named executive officers were anti-dilutive. As of June 30, 2015, warrants issued in connection with the Company’s 1.50% Convertible Notes financing and 2.50% Convertible Notes financing were anti-dilutive and therefore were not included in this calculation. As of June 30, 2014, warrants issued in connection with the Company’s 1.50% Convertible Notes financing and 2.50% Convertible Notes financing were dilutive and therefore were included in this calculation. A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 Basic 48,243 48,551 48,201 49,034 Effect of exercise of stock options 82 1,016 91 1,061 Effect of assumed vesting of restricted stock 1,270 1,339 1,286 1,361 Effect of convertible notes subject to conversion — 5,743 1,174 5,240 Effect of convertible notes warrants subject to conversion — 1,946 — 1,541 Diluted 49,595 58,595 50,752 58,237 For each of the Current Quarter, Prior Year Quarter, Current Six Months and Prior Year Six Months, the Company’s redeemable non-controlling interest had no impact on the Company’s earnings per share calculation. See Note 6 for discussion of hedges related to our convertible notes.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Legal Proceedings Two securities class actions, respectively captioned Lazaro v. Iconix Brand Group, Inc. et al. Niksich v. Iconix Brand Group, Inc. et al. From time to time, the Company is also made a party to litigation incurred in the normal course of business. While any litigation has an element of uncertainty, the Company believes that the final outcome of any of these routine matters will not have a material effect on the Company’s financial position or future liquidity.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Related Party Transactions	10. Related Party Transactions The Candie’s Foundation The Candie’s Foundation is a charitable foundation founded by Neil Cole, the Company’s former Chairman and Chief Executive Officer, for the purpose of raising national awareness about the consequences of teenage pregnancy. As of June 30, 2015, the Company owed the Candie’s Foundation less than $0.1 million, and as of December 31, 2014, the Candie’s Foundation owed the Company less than $0.1 million. The Company intends to pay-off the entire amount due the Candie’s Foundation during 2015. The Company may make additional advances to the Candie’s Foundation as and when necessary. Travel The Company recorded expenses of $33 in the Prior Year Quarter and $95 in the Prior Year Six Months, for the hire and use of aircraft solely for business purposes owned by a company in which the Company’s chairman, chief executive officer and president is the sole owner. There were no such expenses in the Current Quarter or Current Six Months. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties. Other The Company incurs advertising expenses with Complex Media to promote certain of the Company’s men’s brands. The Company owns a minority interest in Complex Media as discussed in Note 3. There were no advertising expenses with Complex Media for the Current Quarter and Prior Year Quarter, and no related accounts payable as of June 30, 2015 as compared to less than $0.1 million of related accounts payable as of December 31, 2014. Management believes that all transactions were made on terms and conditions no less favorable than those available in the marketplace from unrelated parties. For each of the Current Quarter, Prior Year Quarter, Current Six Months, and Prior Year Six Months, the Company incurred less than $0.1 million in consulting fees in connection with a consulting arrangement entered into with Mark Friedman, a member of the Company’s Board of Directors, relating to the provision by Mr. Friedman of investor relations services. The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. For the Current Quarter, the Prior Year Quarter, Current Six Months and Prior Year Six Months, the Company recognized the following royalty revenue amounts: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Joint Venture Partner Global Brands Group Asia Limited (1) $ 1,241 $ 1,527 $ 2,623 $ 3,347 Buffalo International ULC 2,007 2,227 4,823 4,841 Rise Partners, LLC / Top On International Group Limited 2,021 692 4,443 863 M.G.S. Sports Trading Limited 154 141 276 269 Pac Brands USA, Inc. 95 330 311 573 NGO, LLC 202 — 404 — Albion Equity Partners LLC / GL Damek 656 241 1,327 454 Anthony L&S 545 — 909 — Roc Nation 100 100 200 200 $ 7,021 $ 5,258 $ 15,316 $ 10,547 (1) Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the Current Quarter and Prior Year Quarter, Global Brands Group Asia Limited earned fees of approximately $0.8 million and $0.7 million, respectively, in its capacity as agent to Peanuts Worldwide. For the Current Six Months and Prior Year Six Months, Global Brands Group Asia Limited earned fees of approximately $1.6 million and $1.3 million, respectively, in its capacity as agent to Peanuts Worldwide.

Segment and Geographic Data

Segment and Geographic Data	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Segment and Geographic Data	11. Segment and Geographic Data The Company identifies its operating segments according to how business activities are managed and evaluated: men’s, women’s, home, entertainment and corporate. Since the Company does not track, manage and analyze its assets by segments, no disclosure of segmented assets is reported. The geographic regions consist of the United States, Japan and Other (which principally represent Latin America and Europe). Revenues attributable to each region are based on the location in which licensees are located and where they principally do business. Reportable data for the Company’s operating segments were as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 (restated) 2014 (restated) 2015 (restated) 2014 (restated) Licensing revenue: Men's $ 26,183 $ 27,277 $ 49,981 $ 51,896 Women's 37,751 37,706 76,131 76,756 Home 9,593 11,031 20,065 21,919 Entertainment 23,871 19,102 47,035 54,945 Corporate — — — — $ 97,398 $ 95,116 $ 193,212 $ 205,516 Operating income (loss): Men's $ 18,815 $ 16,942 $ 34,121 $ 33,710 Women's 32,008 35,983 65,123 70,679 Home 8,028 9,375 16,696 19,165 Entertainment 7,512 3,502 15,555 15,696 Corporate (14,539 ) (3,942 ) (23,695 ) (12,879 ) $ 51,824 $ 61,860 $ 107,800 $ 126,371 Licensing revenue by category: Direct-to-retail license $ 44,472 $ 46,745 $ 87,543 $ 90,085 Wholesale licenses 41,086 40,603 82,912 83,515 Other licenses 11,840 7,768 22,757 31,916 Other revenue — — — — $ 97,398 $ 95,116 $ 193,212 $ 205,516 Licensing revenue by geographic region: United States $ 64,212 $ 63,129 $ 129,655 $ 142,518 Japan 7,951 7,630 16,010 16,518 Other (1) 25,235 24,357 47,547 46,480 $ 97,398 $ 95,116 $ 193,212 $ 205,516 (1) No single country represented 10% of the Company’s revenues in the periods presented.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes The Company computes its expected annual effective income tax rates in accordance with ASC 740 and makes changes on a quarterly basis as necessary based on certain factors such as changes in forecasted annual pre-tax income; changes to actual or forecasted permanent book to tax differences; impacts from future tax audits with state, federal or foreign tax authorities; impacts from tax law changes; or change in judgment as to the realizability of deferred tax assets. The Company identifies items which are not normal and are non-recurring in nature and treats these as discrete events. The tax effect of discrete items is recorded in the quarter in which the discrete events occur. Due to the volatility of these factors, the Company's consolidated effective income tax rate can change significantly on a quarterly basis. The Company conducts business globally and, as a result, the Company or one or more of its subsidiaries files income tax returns in the U.S., various state and local, and foreign jurisdictions. The Company, joined by its domestic subsidiaries, files a consolidated income tax return for Federal income tax purposes. The Company’s consolidated effective tax rate was 37.8% and 34.5% for the Current Quarter and Prior Year Quarter, respectively. The Company’s consolidated effective tax rate was 30.6% and 30.0% for the Current Six Months and Prior Year Six Months, respectively. Management believes that an adequate provision has been made for any adjustments that may result from tax examinations; however, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company's tax audits are resolved in a manner not consistent with management's expectations, the Company could be required to adjust its provision for income tax in the period such resolution occurs.

Other Assets- Current and Long-

Other Assets- Current and Long-Term	6 Months Ended
	Jun. 30, 2015
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets- Current and Long -Term	13. Other Assets- Current and Long-Term Other Assets – Current June 30, 2015 December 31, 2014 Other assets- current consisted of the following: Notes receivables on sale of trademarks (2) $ 3,337 $ 2,981 Note receivable in connection with Strawberry Shortcake acquisition (1) 5,767 — Due from AG (see Note 3) 3,397 — Prepaid advertising 2,947 4,763 Prepaid expenses 1,427 853 Short-term receivable- Beagle note receivable (see Note 3) — 2,085 Deferred charges 2,561 1,271 Prepaid taxes 6,444 26,468 Prepaid insurance 370 439 Due from related parties 3,333 3,450 Other current assets 11,919 1,778 $ 41,502 $ 44,088 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. (2) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details. Other Assets – Long-Term June 30, 2015 December 31, 2014 Other noncurrent assets consisted of the following: Due from ABC $ 12,914 $ 14,644 Notes receivable on sale of trademarks (2) 3,897 8,531 Note receivable in connection with Strawberry Shortcake acquisition (1) 2,603 — Prepaid Interest 8,876 9,265 Deposits 621 633 Other noncurrent assets 5,544 18,792 34,455 51,865 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. (2) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details.

Other Liabilities - Current

Other Liabilities - Current	6 Months Ended
	Jun. 30, 2015
Other Liabilities Disclosure [Abstract]
Other Liabilities - Current	14. Other Liabilities – Current As of June 30, 2015 and December 31, 2014, other current liabilities include amounts due to related parties of $1.5 million and $2.4 million, respectively, and amounts due to Purim related to the MG Icon acquisition of $2.0 million and $4.0 million, respectively. See Note 3 for further details of this transaction.

Foreign Currency Translation

Foreign Currency Translation	6 Months Ended
	Jun. 30, 2015
Foreign Currency [Abstract]
Foreign Currency Translation	15. Foreign Currency Translation The functional currency of Iconix Luxembourg and Red Diamond Holdings which are wholly owned subsidiaries of the Company, located in Luxembourg, is the Euro. However the companies have certain dollar denominated assets, in particular cash and notes receivable, that are maintained in U.S. Dollars, which are required to be revalued each quarter. Due to fluctuations in currency in the Current Quarter and Current Six Months, the Company recorded a $1.9 million currency translation loss and an $8.8 million currency translation gain, respectively, as compared to the Prior Year Quarter and Prior Year Six Months, the Company recorded a $0.2 million currency translation loss and a $0.4 million currency translation loss, respectively, of which all are included in the unaudited condensed consolidated statement of income. Comprehensive income includes certain gains and losses that, under U.S. GAAP, are excluded from net income as such amounts are recorded directly as an adjustment to stockholders’ equity. Our comprehensive income is primarily comprised of net income and foreign currency translation gain or loss. During the Current Quarter and Current Six Months, we recognized as a component of our comprehensive income, a foreign currency translation gain of $7.1 million and foreign currency translation loss of $30.6 million, respectively, due to changes in foreign exchange rates during the Current Quarter and Current Six Months. During the Prior Year Quarter and Prior Year Six Months, we recognized as a component of our comprehensive income, a foreign currency translation loss of $2.0 million and $3.4 million, respectively, due to changes in foreign exchange rates during the Prior Year Quarter and Prior Year Six Months.

Accounting Pronouncements

Accounting Pronouncements	6 Months Ended
	Jun. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Accounting Pronouncements	16. Accounting Pronouncements Recent Accounting Pronouncements In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2015-03, which changes the presentation of debt issuance costs in financial statements. Under this ASU, an entity presents such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. The standards core principle is debt issuance costs related to a note shall be reported in the balance sheet as a direct deduction from the face amount of that note and that amortization of debt issuance costs also shall be reported as interest expense This ASU is effective for annual and interim periods beginning after December 15, 2015, and interim periods beginning after December 15, 2016. Early adoption is allowed for all entities for financial statements that have not been previously issued. Entities would apply the new guidance retrospectively to all prior periods (i.e., the balance sheet for each period is adjusted). The Company will adopt the new standard effective January 1, 2016. In April 2015, the FASB issued ASU No. 2015-05, Customers' Accounting for Fees Paid in a Cloud Computing Arrangement ("ASU 2015-05"). ASU 2015-05 will help entities evaluate the accounting for fees paid by a customer in a cloud computing arrangement by providing guidance as to whether an arrangement includes the sale or license of software. ASU 2015-05 is effective for annual periods, including interim periods within those annual periods, beginning after December 15, 2015. We are currently evaluating the impact of adopting this guidance. In May 2014, FASB issued ASU 2014-09, “Revenue from Contracts with Customers (Topic 606),” which is the new comprehensive revenue recognition standard that will supersede all existing revenue recognition guidance under U.S. GAAP. The standard’s core principle is that a company will recognize revenue when it transfers promised goods or services to a customer in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. This ASU is effective for annual and interim periods beginning on or after December 15, 2017, and early adoption will be permitted as of the original effective date of December 15, 2016 in ASU 2014-09. Companies will have the option of using either a full retrospective approach or a modified approach to adopt the guidance in the ASU. We are currently evaluating the impact of adopting this guidance. In April 2014, the FASB issued ASU No. 2014-08 (“ASU 2014-08”) “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity.” ASU 2014-08 raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. This ASU was effective for annual periods beginning on or after December 15, 2014. Early adoption is permitted but only for disposals that have not been reported in financial statements previously issued. The Company adopted ASU 2014-08 on January 1, 2015, and it had no impact on the condensed consolidated financial statements.

Other Matters

Other Matters	6 Months Ended
	Jun. 30, 2015
Other Matters Disclosure [Abstract]
Other Matters	17. Other Matters The Company is currently in a comment letter process with the Staff of the Securities and Exchange Commission relating to an ongoing periodic review of the Company's Form 10-K for the year ended December 31, 2014. The current correspondence relates to the accounting treatment for the formation of the Company's international joint ventures under U.S. Generally Accepted Accounting Principles and whether such joint ventures should potentially have been consolidated in the Company's historical results. The Company's Board of Directors also formed a Special Committee consisting of independent directors to review the accounting treatment related to certain of the Company's international joint venture transactions. The Special Committee has completed its review. Refer to Note 19 for further detail related to the Company’s restatement and related conclusions.

Subsequent Event

Subsequent Event	6 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	18. Subsequent Event On August 5, 2015, Mr. Cole resigned as the Company’s Chairman of the Board, President, Chief Executive Officer and as a director of the Company effective immediately. Upon Mr. Cole’s resignation, Mr. F. Peter Cuneo, a member of the Company’s Board of Directors, was appointed the Company’s Chairman of the Board and Interim Chief Executive Officer. Under the terms of the Separation Agreement with Mr. Cole, the Company will recognize a one-time pre-tax charge of approximately $5.0 million in the third quarter of 2015. Under the terms of Mr. Cuneo’s agreement as Interim Chief Executive Officer, the Company will recognize a one-time pre-tax charge of approximately $1.2 million in the third quarter of 2015.

Restatement

Restatement	6 Months Ended
	Jun. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Restatement	19. Restatement SEC Comment Letter Process. As previously disclosed, the Company has been engaged in a comment letter process with the Staff of the U.S. Securities and Exchange Commission relating to an ongoing review of the Company’s Form 10-K for the year ended December 31, 2014. The Company has responded to the Staff with a Confirming Letter on all of the questions the Staff has raised. As a result of the comment letter process, the Company’s management team, Audit Committee and the Board have reviewed the Company’s financial statements and assessed the accounting treatment applied by the Company to its joint ventures and other sales of intellectual property. Based on this review and assessment, the Board, the Audit Committee and the Company’s management team, on February 11, 2016, concluded that the Company would restate its historical financial statements (the “Restatement”) to address the following accounting matters: (i) consolidate the financial statements of the Iconix Canada, Iconix Israel, Iconix Southeast Asia, Iconix MENA and LC Partners US joint ventures with the Company’s financial statements, and eliminate the previously reported gains on sale which were recorded at the time these transactions were consummated (including subsequent June 2014 and September 2014 transactions with respect to Iconix Southeast Asia), (ii) record the recalculated cost basis of the trademarks contributed to certain joint ventures which are recorded under the equity method of accounting at the time of consummation of the transactions (which also affected years prior to FY 2013 and is effectuated in the consolidated balance sheets contained herein), (iii) record the recalculated cost basis of the Umbro brand in the territory of Korea (which closed in December 2013) and the e-commerce and U.S. catalog rights in respect of the Sharper Image brand (which closed in June 2014) to determine the amount of the gain that should have been recorded at the time of the sale, (iv) reclassify the presentation of its statement of operations to reflect gains on sales of trademarks (to joint ventures or third parties) as a separate line item above the Operating Income line, and not as revenue as historically reflected, and (v) reclassify the Equity Earnings on Joint Ventures line to above the Operating Income line, from its previous location within the Other Expenses section. In conjunction with the Company’s consolidation of the joint ventures noted above, the Company also adjusted its historical financial statements to properly reflect the consideration from joint venture partners (“the redemption value”) as redeemable non-controlling interest for the Iconix Southeast Asia, Iconix MENA and LC Partners US joint ventures as of the date of the formation of the joint venture. For each reporting period subsequent to the formation of the joint venture, the Company will accrete the change in redemption value up to the date that the joint venture partner has the right to redeem its respective put option. Additionally, in accordance with the applicable accounting guidance, the notes receivable, net of discount, received from our joint venture partners as part of the consideration related to the formation of consolidated joint ventures will be netted against non-controlling interest or redeemable non-controlling interest, as applicable. Other. In addition, through the Company’s review of various historical transactions, management determined that it would record adjustments to reflect the following: (i) the reduction of revenue and remeasurement gains associated with certain transactions whereby the Company was not able to establish the fair value of the purchase transaction and subsequent guaranteed minimum royalties. Such adjustments reduced revenue by approximately $10 million, $14 million, $12 million and $6 million in 2015, 2014, 2013 and 2011, respectively, and reduced 2011 remeasurement gains by approximately $4 million, (ii) record a liability of $5.3 million for a royalty credit earned by a specific licensee in fiscal years 2006 through 2008 that will be utilized in fiscal years 2016 through 2020. The impact of all of the changes described above on the Company’s previously reported consolidated financial statements for the years ended December 31, 2013 and December 31, 2014 were reflected in the financial statements included in the Company’s most recently filed Form 10-K. The impact of these changes on the Company’s previously reported financial statements for the three months and six months ended June 30, 2015 are identified in the table below: As of June 30, 2015 As Previously Reported Adjustments As Restated Assets Current Assets: Cash and cash equivalents $ 117,874 $ 69 $ 117,943 Restricted cash 64,923 — 64,923 Accounts receivable, net 126,257 (4,766 ) 121,491 Deferred income tax assets 21,436 — 21,436 Other assets – current (1) 49,780 (8,278 ) 41,502 Total Current Assets 380,270 (12,975 ) 367,295 Property and equipment: Furniture, fixtures and equipment 23,435 — 23,435 Less: Accumulated depreciation (15,839 ) — (15,839 ) 7,596 — 7,596 Other Assets: Other assets 52,341 (17,886 ) 34,455 Trademarks and other intangibles, net (1) 2,183,447 (80,283 ) 2,103,164 Deferred financing costs, net 17,383 — 17,383 Investments and joint ventures (1) 182,760 (34,307 ) 148,453 Goodwill (1) 238,187 53,526 291,713 2,674,118 (78,950 ) 2,595,168 Total Assets $ 3,061,984 $ (91,925 ) $ 2,970,059 Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 45,173 $ (388 ) $ 44,785 Deferred revenue 29,439 693 30,132 Current portion of long-term debt 347,918 — 347,918 Other liabilities – current 15,447 (11,947 ) 3,500 Total current liabilities 437,977 (11,642 ) 426,335 Deferred income tax liability 359,721 (20,601 ) 339,120 Long-term debt, less current maturities 1,130,667 — 1,130,667 Other liabilities 10,570 5,265 15,835 Total Liabilities $ 1,938,935 $ (26,978 ) $ 1,911,957 Redeemable Non-Controlling Interests, net of installment payments due from non-controlling interest holders 14,582 32,572 47,154 Commitments and contingencies Stockholders’ Equity: Common stock 80 — 80 Additional paid-in capital 970,245 (7,433 ) 962,812 Retained earnings 883,997 (93,579 ) 790,418 Accumulated other comprehensive loss (55,003 ) 506 (54,497 ) Less: Treasury stock (836,501 ) — (836,501 ) Total Iconix Brand Group, Inc. Stockholders’ Equity 962,818 (100,506 ) 862,312 Non-controlling interests, net of installment payments due from non-controlling interest holders 145,649 2,987 148,636 Total Stockholders’ Equity $ 1,108,467 $ (97,519 ) $ 1,010,948 Total Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Equity $ 3,061,984 $ (91,925 ) $ 2,970,059 (1) Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 As Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 96,221 $ 1,177 $ 97,398 $ 190,018 $ 3,194 $ 193,212 Total revenue 96,221 1,177 97,398 190,018 3,194 193,212 Selling, general and administrative expenses 46,656 381 47,037 87,864 198 88,062 Equity on earnings on joint ventures (2) — (1,463 ) (1,463 ) — (2,650 ) (2,650 ) Operating income 49,565 2,259 51,824 102,154 5,646 107,800 Other expenses (income) - net (2) 17,983 3,352 21,335 (22,545 ) 3,538 (19,007 ) Income before taxes 31,582 (1,093 ) 30,489 124,699 2,108 126,807 Provision for income taxes 12,193 (657 ) 11,536 38,558 249 38,807 Net income $ 19,389 $ (436 ) $ 18,953 $ 86,141 $ 1,859 $ 88,000 Less: Net income attributable to non-controlling interest $ 4,603 $ 612 $ 5,215 $ 7,670 $ 1,232 $ 8,902 Net income attributable to Iconix Brand Group, Inc. $ 14,786 $ (1,048 ) $ 13,738 $ 78,471 $ 627 $ 79,098 Earnings per share: Basic $ 0.31 $ (0.02 ) $ 0.28 $ 1.63 $ 0.01 $ 1.64 Diluted $ 0.30 $ (0.02 ) $ 0.28 $ 1.55 $ 0.01 $ 1.56 Comprehensive income $ 26,811 $ (443 ) $ 26,368 $ 55,324 $ 2,365 $ 57,689 Comprehensive income attributable to Iconix Brand Group, Inc. $ 22,208 $ (1,055 ) $ 21,153 $ 47,654 $ 1,133 $ 48,787 Three Months Ended June 30, 2014 Six Months Ended June 30, 2014 As Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 96,071 $ (955 ) $ 95,116 $ 207,723 $ (2,207 ) $ 205,516 Other revenue (1) 16,038 (16,038 ) — 20,009 (20,009 ) — Total revenue 112,109 (16,993 ) 95,116 227,732 (22,216 ) 205,516 Selling, general and administrative expenses 43,855 61 43,916 91,619 (32 ) 91,587 Gains on sale of trademarks (1) — (6,399 ) (6,399 ) — (6,399 ) (6,399 ) Equity on earnings on joint ventures (2) — (4,261 ) (4,261 ) — (6,043 ) (6,043 ) Operating income 68,254 (6,394 ) 61,860 136,113 (9,742 ) 126,371 Other expenses (income) - net (2) 15,090 5,608 20,698 (5,370 ) 17,550 12,180 Income before taxes 53,164 (12,002 ) 41,162 141,483 (27,292 ) 114,191 Provision for income taxes 18,539 (4,326 ) 14,213 44,066 (9,856 ) 34,210 Net income $ 34,625 $ (7,676 ) $ 26,949 $ 97,417 $ (17,436 ) $ 79,981 Less: Net income attributable to non-controlling interest $ 3,463 $ 59 $ 3,522 $ 6,537 $ 102 $ 6,639 Net income attributable to Iconix Brand Group, Inc. $ 31,162 $ (7,735 ) $ 23,427 $ 90,880 $ (17,538 ) $ 73,342 Earnings per share: Basic $ 0.64 $ (0.16 ) $ 0.48 $ 1.85 $ (0.36 ) $ 1.50 Diluted $ 0.53 $ (0.13 ) $ 0.40 $ 1.56 $ (0.30 ) $ 1.26 Comprehensive income $ 32,293 $ (7,389 ) $ 24,904 $ 94,797 $ (18,259 ) $ 76,538 Comprehensive income attributable to Iconix Brand Group, Inc. $ 28,830 $ (7,448 ) $ 21,382 $ 88,260 $ (18,361 ) $ 69,899 (1) Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income. (2) Equity earnings on joint ventures was previously reported within other expenses (income) – net and has been reclassified and is being presented as a component of operating income.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Jun. 30, 2015
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Non-controlling Interests / Redeemable Non-controlling Interests	Non-controlling Interests / Redeemable Non-controlling Interests Certain of the Company’s consolidated joint ventures have put options which, if exercised by the Company’s joint venture partner, would require the Company to purchase all or a portion of the joint venture partner’s equity interest in the joint venture. The Company has determined that these put options are not derivatives under the guidelines prescribed in Accounting Standards Codification (“ASC”) 815. As such, and in accordance with ASC 480-10-S99, as the potential exercise of the put options is outside the control of the Company, the Company has recorded the portion of the non-controlling interest’s equity that may be put to the Company in mezzanine equity in the Company’s consolidated balance sheets as “redeemable non-controlling interest”. The initial value of the redeemable non-controlling interest represents the fair value of the put option at inception. This amount recorded at inception is accreted, over a period determined by when the put option becomes exercisable, to what the Company would be obligated to pay to the non-controlling interest holder if the put option was exercised. This accretion is recorded as a credit to redeemable non-controlling interest and a debit to retained earnings resulting in an impact to the consolidated balance sheet only. For each reporting period, the Company revisits the estimates used to determine the redemption value of the put option when it becomes exercisable and may adjust the remaining put option value and associated accretion accordingly through redeemable non-controlling interest and retained earnings, as necessary. The terms of each of the outstanding put options are included in the individual discussions of each joint venture, as applicable. For the Company’s consolidated joint ventures that do not have put options, the non-controlling interest is recorded within equity on the Company’s consolidated balance sheet. The Company may enter in to joint venture agreements with joint venture partners in which the Company allows the joint venture partner to pay a portion of the purchase price in cash at the time of the formation of the joint venture with the remaining cash consideration paid over a specified period of time following the closing of such transaction. The Company records the amounts due from such joint venture partners as (a) a reduction of non-controlling interests, net of installment payments, or (b) if installment payments result from the issuance of shares classified as mezzanine equity, as a reduction in Redeemable Non-controlling Interests, net of installment payments (i.e. mezzanine equity), as applicable, in the Company’s consolidated balance sheet in accordance with ASC 505-10-45, “Classification of a Receivable from a Shareholder.” The Company accretes the present value discount on these installment payments through interest income on its consolidated statement of operations.

Goodwill and Trademarks and O28

Goodwill and Trademarks and Other Intangibles, net (Tables)	6 Months Ended
	Jun. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill by Segment	Goodwill by segment and in total, and changes in the carrying amounts, as of the dates indicated are as follows: Women's Men's Home Entertainment Corporate Consolidated Net goodwill at December 31, 2014 $ 115,462 $ 53,326 $ 46,334 $ 17,654 $ — $ 232,776 Acquisitions (1) 6,086 17,324 931 35,375 — 59,716 Foreign currency adjustment — (779 ) — — — (779 ) Net goodwill at June 30, 2015 (restated) $ 121,548 $ 69,871 $ 47,265 $ 53,029 $ — $ 291,713 (1)
Trademarks and Other Intangibles, Net	Trademarks and other intangibles, net, consist of the following: June 30, 2015 (restated) December 31, 2014 Estimated Lives in Years Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Indefinite-lived trademarks and copyrights Indefinite $ 2,092,230 $ — $ 1,986,350 $ — Definite-lived trademarks 10-15 19,404 11,537 17,404 10,985 Non-compete agreements 2-15 940 568 940 450 Licensing contracts 1-9 12,453 9,758 11,803 8,728 $ 2,125,027 $ 21,863 $ 2,016,497 $ 20,163 Trademarks and other intangibles, net $ 2,103,164 $ 1,996,334

Acquisitions, Joint Ventures 29

Acquisitions, Joint Ventures and Investments (Tables)	6 Months Ended
	Jun. 30, 2015
Iconix Latin America
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following is a reconciliation of cash paid to New Brands: Fair value of 50% interest in Iconix Latin America $ 42,698 Less: note receivable owed to the Company (1,695 ) Add: accrued distributions due to New Brands 997 Cash paid to New Brands $ 42,000
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows: Fair value of 50% interest in Iconix Latin America $ 42,698 Value of initial equity investment prior to 2014 Buy-out 7,950 Gain on re-measurement of initial equity investment 34,748 $ 85,396 Trademarks 82,400 License agreements 700 Cash 1,842 Working capital deficit (676 ) Goodwill 1,130 $ 85,396
Iconix Europe
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows: Fair value of 50% interest in Iconix Europe $ 13,800 Value of initial equity investment prior to 2014 Buy-out 19,651 Loss on re-measurement of initial equity investment (5,851 ) $ 27,600 Trademarks 27,000 Cash 677 Working capital deficit, excluding cash (77 ) $ 27,600
Buffalo Brand Joint Venture
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following table is a reconciliation of cash paid to sellers and the fair value of the sellers’ non-controlling interest: Cash paid to sellers, less amount classified as a note receivable $ 39,614 Fair value of 49% non-controlling interest to sellers 59,489 $ 99,103
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired is as follows: Trademarks 102,643 License agreements 2,400 Non-compete agreement 940 Goodwill 7,131 Deferred tax liability (14,011 ) $ 99,103
Iconix China
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following is a reconciliation of consideration paid to Novel Fashion Brands Limited: Cash paid to Novel Fashion Brands Limited $ 40,400 Shares issued to the seller 15,703 Offset of accounts receivable 1,269 Fair value of 50% interest in Iconix China $ 57,372
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired, less liabilities assumed, is allocated as follows: Fair value of 50% interest in Iconix China $ 57,372 Book value of Company equity investment prior to 2015 Buy-out 7,382 Gain on re-measurement of initial equity investment 49,990 $ 114,744 Trademarks 40,501 Investments in private companies 38,870 Cash 20,184 Other assets 5,997 Accrued expenses (447 ) Goodwill 9,639 $ 114,744
Investments	Through our ownership of Iconix China (see above), we have equity interests in the following private companies: Brands Placed Partner Ownership by Iconix China Value of Investment As of June 30, Candie’s Candies Shanghai Fashion Co., Ltd. 20 % $ 9,494 Marc Ecko Shanghai MuXiang Apparel & Accessory Co. Limited 15 % 2,293 Royal Velvet Bai Shi Kou International (Qingdao) Home Products Co. Ltd. 20 % 56 Material Girl Ningbo Material Girl Fashion Co., Ltd. 20 % 5,439 Ed Hardy Tangli International Holdings, Ltd. 20 % 10,486 Ecko Unltd Ai Xi Enterprise (Shanghai) Co. Limited 20 % 11,102 $ 38,870
Strawberry Shortcake
Estimated Fair Value of Assets Acquired	The cash paid to the Sellers and the estimated fair value of the assets acquired, is allocated as follows: Cash paid to sellers by the Company $ 95,000 Trademarks $ 55,761 License agreements 467 Accounts receivable 3,397 Goodwill 35,375 $ 95,000
Pony International, LLC.
Reconciliation of Cash Paid to Sellers and Fair Value of Sellers Non-Controlling Interest	The following table is a reconciliation of cash paid to Pony Sellers and the fair value of ALS’s non-controlling interest: Cash paid to Pony Sellers $ 37,000 Fair value of 25% non-controlling interest to ALS 12,333 Fair value of PONY $ 49,333
Estimated Fair Value of Assets Acquired	The estimated fair value of the assets acquired is allocated as follows: Trademarks $ 32,381 License agreements 250 Accounts Receivable 2,000 Goodwill 14,702 Fair value of PONY $ 49,333

Gains on Sale of Trademarks (Ta

Gains on Sale of Trademarks (Tables)	6 Months Ended
	Jun. 30, 2015
Investments Debt And Equity Securities [Abstract]
Schedule of Gains on Sales of Trademarks	The following table details transactions comprising gains on sale of trademarks in the condensed consolidated income statements: Three Months Ended June 30, Six Months Ended June 30, 2015 (restated) 2014 (restated) 2015 (restated) 2014 (restated) Sharper Image- eCommerce/Domain Name $ — $ (6,399 ) $ — $ (6,399 ) Total gains on sale of trademarks $ — $ (6,399 ) $ — $ (6,399 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2015
Fair Value Disclosures [Abstract]
Estimated Fair Values of Other Financial Instruments	The estimated fair values of other financial instruments subject to fair value disclosures, determined based on Level One inputs including broker quotes or quoted market prices or rates for the same or similar instruments and the related carrying amounts are as follows: June 30, 2015 December 31, 2014 Carrying Fair Value Carrying Fair Value Long-term debt, including current portion $ 1,478,585 $ 1,554,098 $ 1,394,077 $ 1,601,418

Debt Arrangements (Tables)

Debt Arrangements (Tables)	6 Months Ended
	Jun. 30, 2015
Net Carrying Amount of Debt	The Company’s net carrying amount of debt is comprised of the following: June 30, 2015 December 31, 2014 Senior Secured Notes $ 743,469 $ 774,030 1.50% Convertible Notes 348,321 339,943 2.50% Convertible Notes 286,795 280,104 Variable Funding Note 100,000 — Total $ 1,478,585 $ 1,394,077
Company's Debt Maturities on Calendar Year Basis	As of June 30, 2015, the Company’s debt maturities on a calendar year basis are as follows: Total July 1 through December 2015 2016 2017 2018 2019 Thereafter Senior Secured Notes $ 743,469 $ 30,562 $ 61,123 $ 61,123 $ 61,123 $ 61,123 $ 468,415 1.50% Convertible Notes (1) $ 348,321 — — — 348,321 — — 2.50% Convertible Notes (2) $ 286,795 — 286,795 — — — — Variable Funding Notes $ 100,000 — — — 100,000 — — Total $ 1,478,585 $ 30,562 $ 347,918 $ 61,123 $ 509,444 $ 61,123 $ 468,415 (1) (2) Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Details of Convertible Notes Reflected on Consolidated Balance Sheet	As of June 30, 2015 and December 31, 2014, the amount of the 1.50% Convertible Notes accounted for as a liability was approximately $348.3 million and $339.9 million, respectively, and is reflected on the consolidated balance sheet as follows: June 30, 2015 December 31, 2014 Equity component carrying amount $ 49,931 $ 49,931 Unamortized discount 51,679 60,057 Net debt carrying amount 348,321 339,943
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Details of Convertible Notes Reflected on Consolidated Balance Sheet	As of June 30, 2015 and December 31, 2014, the amount of the 2.50% Convertible Notes accounted for as a liability was approximately $286.8 million (which is included in current portion of long-term debt) and $280.1 million, respectively, and is reflected on the consolidated balance sheet as follows: June 30, 2015 December 31, 2014 Equity component carrying amount $ 35,996 $ 35,996 Unamortized discount 13,205 19,896 Net debt carrying amount 286,795 280,104

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2015
Equity [Abstract]
Summary of Repurchase Agreements	The following table illustrates the activity under the Repurchase Programs, in the aggregate, for the Current Six Months, FY 2014, FY 2013, FY 2012 and FY 2011: # of shares repurchased part of stock repurchase programs Cost of shares repurchased (in 000’s) Weighted Average Price Q2 YTD 2015 360,000 $ 12,391 $ 34.42 FY 2014 4,994,578 193,434 38.73 FY 2013 15,812,566 436,419 27.60 FY 2012 7,185,257 125,341 17.44 FY 2011 1,150,000 19,138 16.64 Total, FY 2011 through June 30, 2015 29,502,401 $ 786,723 $ 26.67
Summary of Stock Options Activity and Related Information	Summaries of the Company’s stock options, warrants (other than warrants issued related to our 1.50% Convertible Notes and 2.50% Convertible Notes) and performance related options activity, and related information for the Current Six Months are as follows: Options Options Weighted Exercise Price Outstanding at January 1, 2015 141,077 $ 12.10 Granted — — Canceled — — Exercised (15,000 ) 16.33 Expired/Forfeited (16,077 ) 3.11 Outstanding at June 30, 2015 110,000 $ 12.84 Exercisable at June 30, 2015 110,000 $ 12.84 Warrants Warrants Weighted Average Exercise Price Outstanding at January 1, 2015 20,000 $ 6.65 Granted — — Canceled — — Exercised — — Expired/Forfeited — — Outstanding at June 30, 2015 20,000 $ 6.65 Exercisable at June 30, 2015 20,000 $ 6.65
Summary of Unvested Restricted Stock	The following tables summarize information about unvested restricted stock transactions: Shares Weighted Average Grant Date Fair Value Non-vested, January 1, 2015 2,699,732 $ 22.40 Granted 96,509 29.33 Vested (596,073 ) 31.98 Forfeited/Canceled (49,290 ) 38.90 Non-vested, June 30, 2015 2,150,878 $ 19.70

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share	A reconciliation of weighted average shares used in calculating basic and diluted earnings per share follows: For the Three Months Ended June 30, For the Six Months Ended June 30, 2015 2014 2015 2014 Basic 48,243 48,551 48,201 49,034 Effect of exercise of stock options 82 1,016 91 1,061 Effect of assumed vesting of restricted stock 1,270 1,339 1,286 1,361 Effect of convertible notes subject to conversion — 5,743 1,174 5,240 Effect of convertible notes warrants subject to conversion — 1,946 — 1,541 Diluted 49,595 58,595 50,752 58,237

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2015
Related Party Transactions [Abstract]
Summary of Royalty Revenue Recognized	For each of the Current Quarter, Prior Year Quarter, Current Six Months, and Prior Year Six Months, the Company incurred less than $0.1 million in consulting fees in connection with a consulting arrangement entered into with Mark Friedman, a member of the Company’s Board of Directors, relating to the provision by Mr. Friedman of investor relations services. The Company has entered into certain license agreements in which the core licensee is also one of our joint venture partners. For the Current Quarter, the Prior Year Quarter, Current Six Months and Prior Year Six Months, the Company recognized the following royalty revenue amounts: Three Months Ended June 30, Six Months Ended June 30, 2015 2014 2015 2014 Joint Venture Partner Global Brands Group Asia Limited (1) $ 1,241 $ 1,527 $ 2,623 $ 3,347 Buffalo International ULC 2,007 2,227 4,823 4,841 Rise Partners, LLC / Top On International Group Limited 2,021 692 4,443 863 M.G.S. Sports Trading Limited 154 141 276 269 Pac Brands USA, Inc. 95 330 311 573 NGO, LLC 202 — 404 — Albion Equity Partners LLC / GL Damek 656 241 1,327 454 Anthony L&S 545 — 909 — Roc Nation 100 100 200 200 $ 7,021 $ 5,258 $ 15,316 $ 10,547 (1) Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the Current Quarter and Prior Year Quarter, Global Brands Group Asia Limited earned fees of approximately $0.8 million and $0.7 million, respectively, in its capacity as agent to Peanuts Worldwide. For the Current Six Months and Prior Year Six Months, Global Brands Group Asia Limited earned fees of approximately $1.6 million and $1.3 million, respectively, in its capacity as agent to Peanuts Worldwide.

Segment and Geographic Data (Ta

Segment and Geographic Data (Tables)	6 Months Ended
	Jun. 30, 2015
Segment Reporting [Abstract]
Net Revenues by Type of License and Information by Geographic Region	Reportable data for the Company’s operating segments were as follows: Three Months Ended June 30, Six Months Ended June 30, 2015 (restated) 2014 (restated) 2015 (restated) 2014 (restated) Licensing revenue: Men's $ 26,183 $ 27,277 $ 49,981 $ 51,896 Women's 37,751 37,706 76,131 76,756 Home 9,593 11,031 20,065 21,919 Entertainment 23,871 19,102 47,035 54,945 Corporate — — — — $ 97,398 $ 95,116 $ 193,212 $ 205,516 Operating income (loss): Men's $ 18,815 $ 16,942 $ 34,121 $ 33,710 Women's 32,008 35,983 65,123 70,679 Home 8,028 9,375 16,696 19,165 Entertainment 7,512 3,502 15,555 15,696 Corporate (14,539 ) (3,942 ) (23,695 ) (12,879 ) $ 51,824 $ 61,860 $ 107,800 $ 126,371 Licensing revenue by category: Direct-to-retail license $ 44,472 $ 46,745 $ 87,543 $ 90,085 Wholesale licenses 41,086 40,603 82,912 83,515 Other licenses 11,840 7,768 22,757 31,916 Other revenue — — — — $ 97,398 $ 95,116 $ 193,212 $ 205,516 Licensing revenue by geographic region: United States $ 64,212 $ 63,129 $ 129,655 $ 142,518 Japan 7,951 7,630 16,010 16,518 Other (1) 25,235 24,357 47,547 46,480 $ 97,398 $ 95,116 $ 193,212 $ 205,516 (1) No single country represented 10% of the Company’s revenues in the periods presented.

Other Assets- Current and Lon37

Other Assets- Current and Long-Term (Tables)	6 Months Ended
	Jun. 30, 2015
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets-Current and Long-Term	Other Assets – Current June 30, 2015 December 31, 2014 Other assets- current consisted of the following: Notes receivables on sale of trademarks (2) $ 3,337 $ 2,981 Note receivable in connection with Strawberry Shortcake acquisition (1) 5,767 — Due from AG (see Note 3) 3,397 — Prepaid advertising 2,947 4,763 Prepaid expenses 1,427 853 Short-term receivable- Beagle note receivable (see Note 3) — 2,085 Deferred charges 2,561 1,271 Prepaid taxes 6,444 26,468 Prepaid insurance 370 439 Due from related parties 3,333 3,450 Other current assets 11,919 1,778 $ 41,502 $ 44,088 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. (2) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details. Other Assets – Long-Term June 30, 2015 December 31, 2014 Other noncurrent assets consisted of the following: Due from ABC $ 12,914 $ 14,644 Notes receivable on sale of trademarks (2) 3,897 8,531 Note receivable in connection with Strawberry Shortcake acquisition (1) 2,603 — Prepaid Interest 8,876 9,265 Deposits 621 633 Other noncurrent assets 5,544 18,792 34,455 51,865 (1) The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction. (2) Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details.

Restatement (Tables)

Restatement (Tables)	6 Months Ended
	Jun. 30, 2015
Accounting Changes And Error Corrections [Abstract]
Adjustment Previously Reported Consolidated Statements of Income and Comprehensive Income	The impact of all of the changes described above on the Company’s previously reported consolidated financial statements for the years ended December 31, 2013 and December 31, 2014 were reflected in the financial statements included in the Company’s most recently filed Form 10-K. The impact of these changes on the Company’s previously reported financial statements for the three months and six months ended June 30, 2015 are identified in the table below: As of June 30, 2015 As Previously Reported Adjustments As Restated Assets Current Assets: Cash and cash equivalents $ 117,874 $ 69 $ 117,943 Restricted cash 64,923 — 64,923 Accounts receivable, net 126,257 (4,766 ) 121,491 Deferred income tax assets 21,436 — 21,436 Other assets – current (1) 49,780 (8,278 ) 41,502 Total Current Assets 380,270 (12,975 ) 367,295 Property and equipment: Furniture, fixtures and equipment 23,435 — 23,435 Less: Accumulated depreciation (15,839 ) — (15,839 ) 7,596 — 7,596 Other Assets: Other assets 52,341 (17,886 ) 34,455 Trademarks and other intangibles, net (1) 2,183,447 (80,283 ) 2,103,164 Deferred financing costs, net 17,383 — 17,383 Investments and joint ventures (1) 182,760 (34,307 ) 148,453 Goodwill (1) 238,187 53,526 291,713 2,674,118 (78,950 ) 2,595,168 Total Assets $ 3,061,984 $ (91,925 ) $ 2,970,059 Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Equity Current liabilities: Accounts payable and accrued expenses $ 45,173 $ (388 ) $ 44,785 Deferred revenue 29,439 693 30,132 Current portion of long-term debt 347,918 — 347,918 Other liabilities – current 15,447 (11,947 ) 3,500 Total current liabilities 437,977 (11,642 ) 426,335 Deferred income tax liability 359,721 (20,601 ) 339,120 Long-term debt, less current maturities 1,130,667 — 1,130,667 Other liabilities 10,570 5,265 15,835 Total Liabilities $ 1,938,935 $ (26,978 ) $ 1,911,957 Redeemable Non-Controlling Interests, net of installment payments due from non-controlling interest holders 14,582 32,572 47,154 Commitments and contingencies Stockholders’ Equity: Common stock 80 — 80 Additional paid-in capital 970,245 (7,433 ) 962,812 Retained earnings 883,997 (93,579 ) 790,418 Accumulated other comprehensive loss (55,003 ) 506 (54,497 ) Less: Treasury stock (836,501 ) — (836,501 ) Total Iconix Brand Group, Inc. Stockholders’ Equity 962,818 (100,506 ) 862,312 Non-controlling interests, net of installment payments due from non-controlling interest holders 145,649 2,987 148,636 Total Stockholders’ Equity $ 1,108,467 $ (97,519 ) $ 1,010,948 Total Liabilities, Redeemable Non-Controlling Interest and Stockholders’ Equity $ 3,061,984 $ (91,925 ) $ 2,970,059 (1) Three Months Ended June 30, 2015 Six Months Ended June 30, 2015 As Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 96,221 $ 1,177 $ 97,398 $ 190,018 $ 3,194 $ 193,212 Total revenue 96,221 1,177 97,398 190,018 3,194 193,212 Selling, general and administrative expenses 46,656 381 47,037 87,864 198 88,062 Equity on earnings on joint ventures (2) — (1,463 ) (1,463 ) — (2,650 ) (2,650 ) Operating income 49,565 2,259 51,824 102,154 5,646 107,800 Other expenses (income) - net (2) 17,983 3,352 21,335 (22,545 ) 3,538 (19,007 ) Income before taxes 31,582 (1,093 ) 30,489 124,699 2,108 126,807 Provision for income taxes 12,193 (657 ) 11,536 38,558 249 38,807 Net income $ 19,389 $ (436 ) $ 18,953 $ 86,141 $ 1,859 $ 88,000 Less: Net income attributable to non-controlling interest $ 4,603 $ 612 $ 5,215 $ 7,670 $ 1,232 $ 8,902 Net income attributable to Iconix Brand Group, Inc. $ 14,786 $ (1,048 ) $ 13,738 $ 78,471 $ 627 $ 79,098 Earnings per share: Basic $ 0.31 $ (0.02 ) $ 0.28 $ 1.63 $ 0.01 $ 1.64 Diluted $ 0.30 $ (0.02 ) $ 0.28 $ 1.55 $ 0.01 $ 1.56 Comprehensive income $ 26,811 $ (443 ) $ 26,368 $ 55,324 $ 2,365 $ 57,689 Comprehensive income attributable to Iconix Brand Group, Inc. $ 22,208 $ (1,055 ) $ 21,153 $ 47,654 $ 1,133 $ 48,787 Three Months Ended June 30, 2014 Six Months Ended June 30, 2014 As Reported Adjustments As Restated As Previously Reported Adjustments As Restated Licensing revenue $ 96,071 $ (955 ) $ 95,116 $ 207,723 $ (2,207 ) $ 205,516 Other revenue (1) 16,038 (16,038 ) — 20,009 (20,009 ) — Total revenue 112,109 (16,993 ) 95,116 227,732 (22,216 ) 205,516 Selling, general and administrative expenses 43,855 61 43,916 91,619 (32 ) 91,587 Gains on sale of trademarks (1) — (6,399 ) (6,399 ) — (6,399 ) (6,399 ) Equity on earnings on joint ventures (2) — (4,261 ) (4,261 ) — (6,043 ) (6,043 ) Operating income 68,254 (6,394 ) 61,860 136,113 (9,742 ) 126,371 Other expenses (income) - net (2) 15,090 5,608 20,698 (5,370 ) 17,550 12,180 Income before taxes 53,164 (12,002 ) 41,162 141,483 (27,292 ) 114,191 Provision for income taxes 18,539 (4,326 ) 14,213 44,066 (9,856 ) 34,210 Net income $ 34,625 $ (7,676 ) $ 26,949 $ 97,417 $ (17,436 ) $ 79,981 Less: Net income attributable to non-controlling interest $ 3,463 $ 59 $ 3,522 $ 6,537 $ 102 $ 6,639 Net income attributable to Iconix Brand Group, Inc. $ 31,162 $ (7,735 ) $ 23,427 $ 90,880 $ (17,538 ) $ 73,342 Earnings per share: Basic $ 0.64 $ (0.16 ) $ 0.48 $ 1.85 $ (0.36 ) $ 1.50 Diluted $ 0.53 $ (0.13 ) $ 0.40 $ 1.56 $ (0.30 ) $ 1.26 Comprehensive income $ 32,293 $ (7,389 ) $ 24,904 $ 94,797 $ (18,259 ) $ 76,538 Comprehensive income attributable to Iconix Brand Group, Inc. $ 28,830 $ (7,448 ) $ 21,382 $ 88,260 $ (18,361 ) $ 69,899 (1) Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income. (2) Equity earnings on joint ventures was previously reported within other expenses (income) – net and has been reclassified and is being presented as a component of operating income.

Changes in Carrying Amount of G

Changes in Carrying Amount of Goodwill by Segment (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2015USD ($)
Goodwill [Line Items]
Net goodwill	$ 232,776
Acquisitions	59,716	[1]
Foreign currency adjustment	(779)
Net goodwill	291,713	[2]
Operating Segments | Women's
Goodwill [Line Items]
Net goodwill	115,462
Acquisitions	6,086	[1]
Net goodwill	121,548
Operating Segments | Men's
Goodwill [Line Items]
Net goodwill	53,326
Acquisitions	17,324	[1]
Foreign currency adjustment	(779)
Net goodwill	69,871
Operating Segments | Home
Goodwill [Line Items]
Net goodwill	46,334
Acquisitions	931	[1]
Net goodwill	47,265
Operating Segments | Entertainment
Goodwill [Line Items]
Net goodwill	17,654
Acquisitions	35,375	[1]
Net goodwill	$ 53,029
[1]	Amounts of goodwill generated from acquisitions have been updated from the previously-issued financial statements for the six months ended June 30, 2015 to reflect the fair values of the assets acquired and liabilities assumed within the final purchase price allocation which was completed in the fourth quarter of FY 2015.
[2]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Goodwill Trademarks and Other I

Goodwill Trademarks and Other Intangibles, Net (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015		Dec. 31, 2014
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount	$ 2,125,027		$ 2,016,497
Accumulated Amortization	21,863		20,163
Net Carrying Amount	2,103,164	[1]	1,996,334
Indefinite-lived trademarks and copyrights
Intangible Assets by Major Class [Line Items]
Gross Carrying Amount	2,092,230		1,986,350
Definite-lived trademarks
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	19,404		17,404
Accumulated Amortization	$ 11,537		10,985
Definite-lived trademarks | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	10 years
Definite-lived trademarks | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	15 years
Non-compete agreements
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 940		940
Accumulated Amortization	$ 568		450
Non-compete agreements | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	2 years
Non-compete agreements | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	15 years
Licensing contracts
Intangible Assets by Major Class [Line Items]
Finite Lived, Gross Carrying Amount	$ 12,453		11,803
Accumulated Amortization	$ 9,758		$ 8,728
Licensing contracts | Minimum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	1 year
Licensing contracts | Maximum
Intangible Assets by Major Class [Line Items]
Estimated Lives in Years	9 years
[1]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Goodwill Trademarks and Other41

Goodwill Trademarks and Other Intangibles, Net - Additional Information (Detail) - USD ($)	1 Months Ended						3 Months Ended		6 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Dec. 31, 2014	Jun. 30, 2014	Feb. 28, 2014	Jan. 31, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Intangible Assets by Major Class [Line Items]
Amortization expense for intangible assets							$ 800,000	$ 1,000,000	$ 1,724,000	$ 2,468,000
Impairment of intangible assets, indefinite-lived									0	0
Impairment of intangible assets, finite-lived									$ 0	$ 0
Trademarks | Sharper Image
Intangible Assets by Major Class [Line Items]
Increase (Decrease) in indefinite-lived trademarks				$ (3,600,000)
Iconix China
Intangible Assets by Major Class [Line Items]
Controlling interest	50.00%
Interest acquired, including previously acquired interest	100.00%
Iconix China | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets	$ 40,500,000
Strawberry Shortcake | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets	55,800,000
Strawberry Shortcake | Licensing agreements
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets	$ 500,000
Pony International, LLC.
Intangible Assets by Major Class [Line Items]
Controlling interest		75.00%
Non-controlling interest		25.00%
Pony International, LLC. | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets		$ 32,400,000
Pony International, LLC. | Licensing agreements
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets		$ 300,000
Hydraulic IP Holdings
Intangible Assets by Major Class [Line Items]
Controlling interest			51.00%
Hydraulic IP Holdings | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets			$ 11,800,000
NGX LLC
Intangible Assets by Major Class [Line Items]
Controlling interest			51.00%
NGX LLC | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets			$ 11,800,000
Iconix Latin America
Intangible Assets by Major Class [Line Items]
Controlling interest					50.00%
Interest acquired, including previously acquired interest					100.00%
Iconix Latin America | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets					$ 82,400,000
Iconix Latin America | Licensing agreements
Intangible Assets by Major Class [Line Items]
Increase in value of indefinite-lived intangible assets					$ 700,000
Iconix Europe
Intangible Assets by Major Class [Line Items]
Controlling interest						1.00%
Interest acquired, including previously acquired interest						51.00%
Iconix Europe | Trademarks
Intangible Assets by Major Class [Line Items]
Increase in value of finite-lived intangible assets						$ 27,000,000

Acquisitions, Joint Ventures 42

Acquisitions, Joint Ventures and Investments - Additional Information (Detail) ₨ in Millions

Jul. 06, 2015USD ($)

Apr. 26, 2011USD ($)

Jun. 03, 2010USD ($)

Dec. 29, 2008USD ($)

Nov. 07, 2007USD ($)

Mar. 31, 2015USD ($)

Feb. 28, 2015USD ($)

Dec. 31, 2014USD ($)

Oct. 31, 2014USD ($)

Sep. 30, 2014USD ($)

Jun. 30, 2014USD ($)

Mar. 31, 2014USD ($)Installment

Feb. 28, 2014USD ($)

Jan. 31, 2014USD ($)

Nov. 30, 2013USD ($)

Oct. 31, 2013USD ($)Installment

Sep. 30, 2013USD ($)

Jul. 31, 2013USD ($)

Jun. 30, 2013USD ($)

Feb. 28, 2013USD ($)

Jun. 30, 2012USD ($)

May 31, 2012USD ($)

May 31, 2011USD ($)

Jan. 31, 2011USD ($)

Jul. 31, 2010USD ($)

Jun. 30, 2010USD ($)

Dec. 31, 2009USD ($)

May 31, 2009USD ($)shares

Sep. 30, 2008USD ($)

Jun. 30, 2015USD ($)

Jun. 30, 2014USD ($)

Jun. 30, 2015USD ($)Multiplier

Jun. 30, 2014USD ($)

Dec. 31, 2013USD ($)

Dec. 31, 2012USD ($)

Jun. 30, 2013INR (₨)

Sep. 30, 2009USD ($)

Mar. 31, 2009

Schedule of Investments [Line Items]

Goodwill

$ 232,776,000

$ 291,713,000

[1]

$ 291,713,000

[1]

Revenues

$ 97,398,000

$ 95,116,000

$ 193,212,000

$ 205,516,000

Percentage of interest sold in equity method investment

50.00%

50.00%

Payment made to subsidiary for diligence and Market analysis

$ 3,100,000

Purchase price Percentage of Agreed value

120.00%

120.00%

Royalty revenue

$ 7,021,000

5,258,000

15,316,000

10,547,000

Gain on re-measurement of initial equity investment

49,990,000

28,897,000

Note receivable

[2]

5,767,000

$ 5,767,000

Administrative Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

5.00%

Local Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

15.00%

Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Jan. 13, 2019

Oct. 1, 2018

Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Jan. 13, 2022

Oct. 1, 2021

Iconix Middle East

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 18,800,000

Payment received upon sale interest in subsidiary

6,300,000

Receivable for investments sold

$ 12,500,000

$ 12,200,000

$ 12,200,000

Committed amount receivable period

24 months

Payment made to subsidiary for diligence and Market analysis

$ 3,100,000

Purchase price Percentage of Agreed value

120.00%

120.00%

Iconix Middle East | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Dec. 19, 2016

Payment for the purchased call option

$ 1,800,000

Iconix Middle East | Two Year Call Option | Maximum

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Middle East | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Dec. 19, 2019

Iconix Middle East | Five-Year Put/Call Options | Minimum

Schedule of Investments [Line Items]

Royalty revenue

$ 12,000,000

Iconix Middle East | Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Dec. 19, 2022

Iconix Middle East | Eight-Year Put/Call Options | Minimum

Schedule of Investments [Line Items]

Royalty revenue

$ 12,000,000

LC Partners U.S. LLC

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 4,000,000

Payment received upon sale interest in subsidiary

800,000

Receivable for investments sold

$ 3,200,000

$ 2,400,000

$ 2,400,000

Number of equal annual installments | Installment

4

Multiplier on put and call options | Multiplier

5

Equity method investment put option value multiplier times net wholesale sales | Multiplier

0.10

LC Partners U.S. LLC | Put Option

Schedule of Investments [Line Items]

Payment for the purchased call option

$ 4,000,000

Iconix Israel

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Payment received upon sale interest in subsidiary

$ 1,000,000

Receivable for investments sold

$ 2,300,000

1,200,000

1,200,000

Committed amount receivable period

36 months

Percentage of equity interest subject to call option

5.00%

Price for sale of interest in a subsidiary

$ 3,300,000

Iconix Southeast Asia

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 15,900,000

$ 15,900,000

$ 15,900,000

Payment received upon sale interest in subsidiary

4,000,000

$ 7,500,000

Receivable for investments sold

$ 4,500,000

21,900,000

$ 21,900,000

Committed amount receivable period

24 months

Purchase price Percentage of Agreed value

120.00%

Price for sale of interest in a subsidiary

$ 12,000,000

Business acquisition, transaction costs

$ 2,000,000

Marketing costs incurred

$ 5,400,000

Iconix Southeast Asia | Lee Cooper And Umbro Brands

Schedule of Investments [Line Items]

Agreed price for sale of interest in a subsidiary

$ 21,500,000

Payment received upon sale interest in subsidiary

4,300,000

Iconix Southeast Asia | Administrative Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

5.00%

Iconix Southeast Asia | Local Manager

Schedule of Investments [Line Items]

Percentage of gross revenue paid monthly as services fee

15.00%

Iconix Southeast Asia | Minimum | Europe/Turkey

Schedule of Investments [Line Items]

Agreed Value

7,600,000

$ 7,600,000

Iconix Southeast Asia | Minimum | Guarantee of Business Revenue

Schedule of Investments [Line Items]

Guaranteed minimum distributions

2,500,000

2,500,000

Iconix Southeast Asia | Minimum | Lee Cooper And Umbro Brands | Guarantee of Business Revenue

Schedule of Investments [Line Items]

Guaranteed minimum distributions

$ 5,100,000

Iconix Southeast Asia | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Oct. 1, 2015

Payment for the purchased call option

$ 38,400,000

Iconix Southeast Asia | Two Year Call Option | Maximum

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Southeast Asia | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Sep. 17, 2019

Iconix Southeast Asia | Five-Year Put/Call Options | Minimum

Schedule of Investments [Line Items]

Agreed Value

15,500,000

15,500,000

Iconix Southeast Asia | Eight-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option period

6 months

Put/Call option commencement date

Sep. 17, 2022

Iconix Southeast Asia | Eight-Year Put/Call Options | Minimum

Schedule of Investments [Line Items]

Agreed Value

7,600,000

7,600,000

Iconix Canada

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

50.00%

Agreed price for sale of interest in a subsidiary

$ 17,800,000

Payment received upon sale interest in subsidiary

8,900,000

Receivable for investments sold

$ 8,900,000

5,700,000

5,700,000

Committed amount receivable period

5 years

Obligation to pay liquidated damages

$ 4,900,000

Iconix Canada | Guarantee of Business Revenue

Schedule of Investments [Line Items]

Royalty revenue

$ 2,700,000

Hydraulic IP Holdings

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Hydraulic IP Holdings | Top On International Group, LLC

Schedule of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

NGX LLC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 6,000,000

NGX LLC | NGO LLC

Schedule of Investments [Line Items]

Percentage of minority interest in subsidiary

49.00%

Scion

Schedule of Investments [Line Items]

Decrease in restricted cash

$ 8,500,000

Allowance for doubtful accounts receivable

2,700,000

Decrease in accounts receivable

$ 5,800,000

Scion | Subsequent Event

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition purchase price, cash paid

$ 6,000,000

Equity interest acquired

100.00%

Iconix Australia

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

Price for sale of interest in a subsidiary

$ 7,200,000

Gain on sale of interest in subsidiary

$ 4,100,000

Iconix Australia | Two Year Call Option

Schedule of Investments [Line Items]

Call option period

6 months

Call option commencement date

Sep. 17, 2015

Iconix Australia | Two Year Call Option | Maximum

Schedule of Investments [Line Items]

Percentage of equity interest subject to call option

5.00%

Iconix Australia | Five-Year Put/Call Options

Schedule of Investments [Line Items]

Put/Call option commencement date

Sep. 17, 2017

Iconix Lifestyle India Private Limited

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

50.00%

50.00%

Receivable for investments sold

$ 4,000,000

Price for sale of interest in a subsidiary

6,000,000

Net gain recognized on sale of interest in subsidiary

2,300,000

Note receivable

1,900,000

1,900,000

Iconix Lifestyle India Private Limited | Other assets - current

Schedule of Investments [Line Items]

Note receivable

1,000,000

1,000,000

Iconix Lifestyle India Private Limited | Other Assets

Schedule of Investments [Line Items]

Note receivable

900,000

900,000

Iconix China

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition total purchase price

$ 57,400,000

Business acquisition purchase price, cash paid

40,400,000

Business acquisition purchase price, common stock issued, value

$ 15,700,000

Equity interest acquired

100.00%

Goodwill

$ 9,639,000

Selling, general and administrative expenses period increase

600,000

600,000

Other income period increase

600,000

$ 600,000

Gain on re-measurement of initial equity investment

49,990,000

Business acquisition remaining amount owed to Purim included in other current liabilities

447,000

Strawberry Shortcake

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

105,000,000

Goodwill

35,375,000

Note receivable

10,000,000

Quarterly installment period

2 years

Revenues

2,000,000

$ 3,400,000

Pony International, LLC.

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

75.00%

Business acquisition purchase price, cash paid

$ 37,000,000

Goodwill

$ 14,702,000

14,700,000

14,700,000

Revenues

700,000

1,100,000

Percentage of minority interest in subsidiary

25.00%

Artful Dodger | Scion

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 15,000,000

Billionaire Boys ClubTM/BBCTM and Ice CreamTM | Subsequent Event

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Equity method of accounting | Iconix Lifestyle India Private Limited

Schedule of Investments [Line Items]

Payment received upon sale interest in subsidiary

$ 2,000,000

Committed amount receivable period

48 months

Cost method of accounting | Scion | Variable Interest Entity, Not Primary Beneficiary

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

16.60%

Cash collateral released and distributed to the Scion members

$ 3,300,000

Cash collateral deposited under the terms of the entity's financing agreements

$ 11,800,000

Cost method of accounting | Scion | Variable Interest Entity, Not Primary Beneficiary | Subsequent Event

Schedule of Investments [Line Items]

Percentage of interest sold in equity method investment

16.60%

Novel | Iconix China

Schedule of Investments [Line Items]

Offset of accounts receivable

$ 1,269,000

Novel | Equity method of accounting

Schedule of Investments [Line Items]

Committed contribution to joint venture

$ 20,000,000

$ 9,000,000

Cash payment for acquisition of assets

$ 2,000,000

$ 3,000,000

$ 4,000,000

8,000,000

LF Centennial Limited | Iconix Southeast Asia

Schedule of Investments [Line Items]

Number of installments | Installment

4

Cost of brand strategy services

$ 500,000

Aggregate consulting costs

$ 2,000,000

Beagle Scout LLC | Peanuts Worldwide

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 34,000,000

Percentage of minority interest in subsidiary

20.00%

Notes loaned to subsidiary

$ 17,500,000

Notes receivable, annual interest rate

6.00%

Notes receivable, minimum principal annual installments

$ 2,200,000

Notes receivable, maturity date

Jun. 3, 2015

Parent Company | Equity method of accounting

Schedule of Investments [Line Items]

Committed contribution to joint venture

5,000,000

Cash payment for acquisition of assets

$ 2,000,000

Additional amount agreed to be contributed as working capital

$ 2,000,000

₨ 100

Candies Shanghai Fashion

Schedule of Investments [Line Items]

Equity interest acquired

100.00%

Equity interests aggregate fair value

$ 38,900,000

American Greetings Corporation | Strawberry Shortcake

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 95,000,000

Iconix Latin America

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition purchase price, cash paid

$ 42,000,000

Equity interest acquired

100.00%

Goodwill

$ 1,130,000

Note receivable

1,695,000

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 6,000,000

Payment received upon sale interest in subsidiary

1,000,000

Receivable for investments sold

$ 5,000,000

Committed amount receivable period

30 months

Gain on re-measurement of initial equity investment

$ 34,748,000

Iconix Europe

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

1.00%

50.00%

Equity interest acquired

51.00%

Percentage of minority interest in subsidiary

49.00%

Percentage of interest sold in equity method investment

50.00%

Agreed price for sale of interest in a subsidiary

$ 4,000,000

Payment received upon sale interest in subsidiary

$ 1,500,000

$ 1,000,000

$ 3,000,000

Preferred profit distribution to the Company

$ 3,000,000

Alberta ULC

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 76,500,000

Buffalo Brand Joint Venture

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

39,614,000

Goodwill

$ 7,131,000

Percentage of minority interest in subsidiary

49.00%

Receivable for investments sold

15,000,000

15,000,000

Note receivable

$ 36,900,000

Modern Amusement | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

51.00%

Business acquisition purchase price, cash paid

$ 5,000,000

Icon Entertainment LLC | Peanuts Worldwide

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 141,000,000

Business Acquisition, Percentage of Voting Interests Acquired

80.00%

Business acquisition purchase price, cash paid

$ 172,100,000

Hardy Way

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

85.00%

Business acquisition total purchase price

$ 62,000,000

Hardy Way | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Business acquisition total purchase price

$ 17,000,000

Business acquisition purchase price, cash paid

9,000,000

Business acquisition purchase price, common stock issued, value

$ 8,000,000

Business acquisition purchase price, common stock issued, shares | shares

588,688

Business acquisition additional common stock issued, value

$ 1,000,000

Scion BBC LLC | Billionaire Boys ClubTM/BBCTM and Ice CreamTM

Schedule of Investments [Line Items]

Business acquisition purchase price, cash paid

$ 3,500,000

Equity interest acquired

50.00%

Reliance Brands Limited | Equity method of accounting

Schedule of Investments [Line Items]

Additional amount agreed to be contributed as working capital

$ 500,000

₨ 25

MG Icon | Equity method of accounting

Schedule of Investments [Line Items]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

50.00%

Business acquisition total purchase price

$ 20,000,000

Acquisition of interest in MG Icon

$ 4,000,000

21,000,000

Additional cash received by seller

3,000,000

3,000,000

Business acquisition remaining amount owed to Purim included in other current liabilities

$ 2,000,000

2,000,000

MG Icon | Equity method of accounting | Minimum

Schedule of Investments [Line Items]

Preferred profit distribution to the Company

$ 23,000,000

Marcy Media Holdings

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 32,000,000

Percentage of minority interest in subsidiary

5.00%

Complex Media Inc.

Schedule of Investments [Line Items]

Cash payment for acquisition of assets

$ 25,000,000

Percentage of minority interest in subsidiary

14.40%

[1]

Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

[2]

The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction.

Reconciliation of Consideration

Reconciliation of Consideration Paid and Estimated Fair Value of Assets Acquired (Detail) - USD ($) $ in Thousands	1 Months Ended					6 Months Ended
	Mar. 31, 2015	Feb. 28, 2015	Feb. 28, 2014	Jan. 31, 2014	Feb. 28, 2013	Jun. 30, 2015		Jun. 30, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
Gain on re-measurement of initial equity investment						$ 49,990		$ 28,897
Goodwill						291,713	[1]		$ 232,776
Iconix Latin America
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid			$ 42,000
Fair Value of non-controlling interest			42,698
Book value of Company equity investment prior to 2015 Buy-out			7,950
Gain on re-measurement of initial equity investment			34,748
Business Combination, Reconciliation of Cash Paid and Fair Value of Sellers Non-controlling Interest			85,396
Trademarks			82,400
Cash			1,842
Goodwill			1,130
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total			85,396
Less: note receivable owed to the Company			(1,695)
Add: accrued distributions due to New Brands			997
Working capital deficit			(676)
Iconix Europe
Business Acquisition [Line Items]
Fair Value of non-controlling interest				$ 13,800
Book value of Company equity investment prior to 2015 Buy-out				19,651
Loss on re-measurement of initial equity investment				(5,851)
Business Combination, Reconciliation of Cash Paid and Fair Value of Sellers Non-controlling Interest				27,600
Trademarks				27,000
Cash				677
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total				27,600
Working capital deficit				$ (77)
Buffalo Brand Joint Venture
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid					$ 39,614
Fair Value of non-controlling interest					59,489
Trademarks					102,643
Goodwill					7,131
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total					99,103
Deferred tax liability					(14,011)
Licensing contracts | Iconix Latin America
Business Acquisition [Line Items]
Finite intangible assets			$ 700
Licensing contracts | Buffalo Brand Joint Venture
Business Acquisition [Line Items]
Finite intangible assets					2,400
Non-complete agreement | Buffalo Brand Joint Venture
Business Acquisition [Line Items]
Finite intangible assets					$ 940
Pony International, LLC.
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid		$ 37,000
Fair Value of non-controlling interest		12,333
Trademarks		32,381
Goodwill		14,702				$ 14,700
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total		49,333
Accounts receivable		2,000
Pony International, LLC. | Licensing contracts
Business Acquisition [Line Items]
Finite intangible assets		$ 250
Iconix China
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	$ 40,400
Shares issued to the seller	15,703
Fair Value of non-controlling interest	57,372
Book value of Company equity investment prior to 2015 Buy-out	7,382
Gain on re-measurement of initial equity investment	49,990
Business Combination, Reconciliation of Cash Paid and Fair Value of Sellers Non-controlling Interest	114,744
Trademarks	40,501
Investments in private companies	38,870
Cash	20,184
Other assets	5,997
Accrued expenses	(447)
Goodwill	9,639
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	114,744
Iconix China | Novel
Business Acquisition [Line Items]
Offset of accounts receivable	1,269
Strawberry Shortcake
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	105,000
Trademarks	55,761
Goodwill	35,375
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net, Total	95,000
Accounts receivable	3,397
Less: note receivable owed to the Company	(10,000)
Strawberry Shortcake | American Greetings Corporation
Business Acquisition [Line Items]
Business acquisition purchase price, cash paid	95,000
Strawberry Shortcake | Licensing contracts
Business Acquisition [Line Items]
Finite intangible assets	$ 467
[1]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Reconciliation of Considerati44

Reconciliation of Consideration Paid and Estimated Fair Value of Assets Acquired (Parenthetical) (Detail)	Mar. 31, 2015	Feb. 28, 2015	Feb. 28, 2014	Jan. 31, 2014	Dec. 31, 2009
Iconix Latin America
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired			50.00%
Iconix Europe
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired				1.00%	50.00%
Non-controlling interest				49.00%
Iconix China
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired	50.00%
Pony International, LLC.
Business Acquisition [Line Items]
Business Acquisition, Percentage of Voting Interests Acquired		75.00%
Non-controlling interest		25.00%

Acquisitions, Joint Ventures 45

Acquisitions, Joint Ventures and Investment - Investments in Iconix China (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Jan. 31, 2014	Jun. 21, 2013
Investment [Line Items]
Ownership by Iconix China			50.00%
Iconix China
Investment [Line Items]
Value of Investment	$ 38,870
Iconix Europe
Investment [Line Items]
Percentage of minority interest in subsidiary		49.00%
Candies Shanghai Fashion Co., Ltd. | Iconix China
Investment [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 9,494
Shanghai MuXiang Apparel & Accessory Co. Limited | Iconix China
Investment [Line Items]
Ownership by Iconix China	15.00%
Value of Investment	$ 2,293
Bai Shi Kou International (Qingdao) Home Products Co. Ltd. | Iconix China
Investment [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 56
Ningbo Material Girl Fashion Co., Ltd | Iconix China
Investment [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 5,439
Tangli International Holdings Ltd, | Iconix China
Investment [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 10,486
Ai Xi Enterprise (Shanghai) Co. Limited | Iconix China
Investment [Line Items]
Ownership by Iconix China	20.00%
Value of Investment	$ 11,102

Schedule of Gains on Sale of Tr

Schedule of Gains on Sale of Trademarks (Detail) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
		Jun. 30, 2014	Jun. 30, 2014
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Gains on sale of trademarks	[1]	$ (6,399)	$ (6,399)
Sharper Image
Schedule Of Gain Loss On Investments Including Marketable Securities And Investments Held At Cost Income Statement Reported Amounts Summary [Line Items]
Gains on sale of trademarks		$ (6,399)	$ (6,399)
[1]	Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income.

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 18, 2013	May 23, 2011
Impaired Long Lived Assets Held And Used [Line Items]
Impairment of long-lived assets	$ 0	$ 0
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Impaired Long Lived Assets Held And Used [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Impaired Long Lived Assets Held And Used [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%

Estimated Fair Values of Other

Estimated Fair Values of Other Financial Instruments (Detail) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Long-term debt, including current portion, Carrying Amount	$ 1,478,585	$ 1,394,077
Long-term debt, including current portion, Fair Value	$ 1,554,098	$ 1,601,418

Net Carrying Amount of Debt (De

Net Carrying Amount of Debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long term debt	$ 1,478,585		$ 1,394,077
Senior Secured Notes
Debt Instrument [Line Items]
Long term debt	743,469		774,030
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Long term debt	348,321	[1]	339,943
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Long term debt	286,795	[2]	$ 280,104
Variable Funding Notes
Debt Instrument [Line Items]
Long term debt	$ 100,000
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Net Carrying Amount of Debt (Pa

Net Carrying Amount of Debt (Parenthetical) (Detail) - Convertible Notes	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 18, 2013	May 23, 2011
1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%
2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%

Debt Arrangements - Additional

Debt Arrangements - Additional Information (Detail)	Mar. 18, 2013USD ($)$ / sharesshares	Mar. 13, 2013USD ($)$ / sharesshares	Mar. 12, 2013$ / shares	Nov. 29, 2012USD ($)	May 23, 2011USD ($)$ / sharesshares	May 17, 2011$ / shares	Feb. 28, 2015USD ($)	Jul. 31, 2014USD ($)	Mar. 31, 2013USD ($)	Jun. 30, 2015USD ($)		Jun. 30, 2014USD ($)	Jun. 30, 2015USD ($)shares		Jun. 30, 2014USD ($)	Dec. 31, 2014USD ($)shares	Dec. 31, 2013USD ($)shares	Dec. 31, 2012USD ($)shares	Dec. 31, 2011USD ($)shares	Jun. 30, 2015USD ($)shares		Jun. 21, 2013USD ($)
Debt Instrument [Line Items]
Ownership Percentage																						50.00%
Current portion of long-term debt										$ 347,918,000			$ 347,918,000			$ 61,123,000				$ 347,918,000
Restricted cash										64,923,000			64,923,000			59,560,000				64,923,000
Long term debt										1,478,585,000			1,478,585,000			$ 1,394,077,000				$ 1,478,585,000
Non cash additional interest expense on convertible notes													$ 15,069,000		$ 14,428,000
Sale of 1.5% Convertible Notes, shares repurchased | shares													360,000			4,994,578	15,812,566	7,185,257	1,150,000	29,502,401
Sale of 1.5% Convertible Notes, shares repurchased value													$ 12,391,000			$ 193,434,000	$ 436,419,000	$ 125,341,000	$ 19,138,000	$ 786,723,000
MG Icon
Debt Instrument [Line Items]
Ownership Percentage				50.00%
Peanuts Worldwide
Debt Instrument [Line Items]
Ownership Percentage				80.00%
Hardy Way
Debt Instrument [Line Items]
Ownership Percentage				85.00%
Zoo York brand
Debt Instrument [Line Items]
Ownership Percentage				100.00%
2012 Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt				$ 600,000,000
Debt instrument, interest rate, stated percentage				4.229%
Debt instrument, quarterly payment				$ 10,500,000
Excess interest rate on original interest rate				3.40%
Proceeds from issuance of debt instrument				$ 150,400,000
Payments of securitized financing transaction				20,900,000
2012 Senior Secured Notes | Umbro
Debt Instrument [Line Items]
Payment for the acquisition of Brand				218,300,000
Class A Variable Funding Note
Debt Instrument [Line Items]
Principal amount of long term debt				100,000,000
Variable Funding Notes
Debt Instrument [Line Items]
Net proceeds received from issuance of debt							$ 100,000,000
Commitment fee on the unused portion of the variable funding notes facility							0.50%
Debt Instrument anticipated repayment year and month							2018-01
Additional interest rate							5.00%
Long term debt										100,000,000			100,000,000							100,000,000
2013 Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt																						$ 275,000,000
Debt instrument, interest rate, stated percentage																						4.352%
Debt instrument, quarterly payment				$ 4,800,000
Excess interest rate on original interest rate				3.14%
Payments of securitized financing transaction				$ 7,200,000
Senior Secured Notes
Debt Instrument [Line Items]
Principal amount of long term debt										843,500,000			$ 843,500,000			774,000,000				843,500,000
Debt Instrument anticipated repayment year and month				2020-01
Additional interest rate				5.00%
Debt instrument, quarterly payment								$ 1,600,000
Debt instrument, Maturity Date				2043-01
Debt instrument description of interest													If the Co-Issuers have not repaid or refinanced the Senior Secured Notes prior to the anticipated repayment date, additional interest will accrue on the Senior Secured Notes equal to the greater of (A) 5% per annum and (B) a per annum interest rate equal to the excess, if any, by which the sum of (i) the yield to maturity (adjusted to a quarterly bond-equivalent basis), on the anticipated repayment date of the United States treasury security having a term closest to 10 years plus (ii) 5% plus (iii) with respect to the 2012 Senior Secured Notes, 3.4%, or with respect to the 2013 Senior Secured Notes, 3.14%, exceeds the original interest rate.
Anticipated repayment date				10 years
Current portion of long-term debt										61,100,000			$ 61,100,000			61,100,000				61,100,000
Restricted cash										64,900,000			64,900,000			59,600,000				64,900,000
Cash interest expense for convertible notes										8,900,000		$ 8,900,000	17,200,000		$ 18,000,000
Long term debt										743,469,000			743,469,000			$ 774,030,000				743,469,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Principal amount of long term debt	$ 400,000,000									$ 400,000,000			$ 400,000,000							$ 400,000,000
Debt instrument, interest rate, stated percentage	1.50%									1.50%		1.50%	1.50%		1.50%	1.50%				1.50%
Net proceeds received from issuance of debt	$ 390,600,000
Cash interest expense for convertible notes										$ 1,500,000		$ 1,500,000	$ 3,000,000		$ 3,000,000
Debt instrument, maturity date	Mar. 15, 2018
Debt instrument, payment terms													The 1.50% Convertible Notes bear interest at an annual rate of 1.50%, payable semi-annually in arrears on March 15 and September 15 of each year, beginning on September 15, 2013
Debt instrument, effective interest rate	6.50%
Debt instrument, conversion rate	32.4052
Principal amount of each convertible note	$ 1,000
Convertible notes, initial conversion price per share | $ / shares	$ 30.86
Debt Instrument, Redemption Price, Percentage													100.00%
Debt Instrument, Redemption, Description													price equal to 100% of the principal amount of the 1.50% Convertible Notes, plus accrued and unpaid interest, if any.
Long term debt										348,321,000	[1]		$ 348,321,000	[1]		$ 339,943,000				$ 348,321,000	[1]
Non cash additional interest expense on convertible notes										3,900,000		$ 3,900,000	7,700,000		$ 7,500,000
Sale of 1.5% Convertible Notes, shares repurchased | shares	2,964,000
Sale of 1.5% Convertible Notes, shares repurchased value	$ 69,000,000
Sold warrants, shares of common stock | shares		13,000,000
Sold warrants, shares of common stock strike price per share | $ / shares		$ 35.5173
Sold warrants, shares of common stock exercise date		Jun. 18, 2018
Sold warrants, shares of common stock expiring date		Sep. 1, 2018
Proceeds received from sale of sold warrants		$ 57,700,000
Adjustments to additional paid in capital due convertible note hedge and warrants									$ 3,000,000
Convertible notes, warrant strike price | $ / shares			$ 35.5173
Percentage of premiums			52.50%
Selling price per share of common stock | $ / shares			$ 23.29
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Long | Call Option
Debt Instrument [Line Items]
Convertible notes, common stock option shares | shares	13,000,000
Payment for the purchased call option		84,100,000
Deferred income tax related to convertible notes		$ 29,400,000								15,900,000			15,900,000			$ 18,900,000				15,900,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Minimum
Debt Instrument [Line Items]
Percentage of closing price of the Company's common stock for at least 20 trading days in the 30 consecutive trading days	130.00%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Maximum
Debt Instrument [Line Items]
Percentage of closing price of the Company's common stock for at least 20 trading days in the 30 consecutive trading days	98.00%
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period	--03-15
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018 | Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period	--09-15
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Principal amount of long term debt					$ 300,000,000					$ 300,000,000			$ 300,000,000							$ 300,000,000
Debt instrument, interest rate, stated percentage					2.50%					2.50%		2.50%	2.50%		2.50%	2.50%				2.50%
Net proceeds received from issuance of debt					$ 291,600,000
Cash interest expense for convertible notes										$ 1,900,000		$ 1,900,000	$ 3,800,000		$ 3,800,000
Debt instrument, payment terms													The 2.50% Convertible Notes bear interest at an annual rate of 2.50%, payable semi-annually in arrears on June 1 and December 1 of each year, beginning December 1, 2011.
Debt instrument, effective interest rate					7.25%
Debt instrument, conversion rate					32.5169
Principal amount of each convertible note					$ 1,000
Convertible notes, initial conversion price per share | $ / shares					$ 30.75
Debt Instrument, Redemption Price, Percentage													100.00%
Debt Instrument, Redemption, Description													price equal to 100% of the principal amount of the 2.50% Convertible Notes, plus accrued and unpaid interest, if any.
Long term debt										286,795,000	[2]		$ 286,795,000	[2]		$ 280,104,000				$ 286,795,000	[2]
Non cash additional interest expense on convertible notes										3,100,000		$ 2,800,000	6,100,000		$ 5,700,000
Sold warrants, shares of common stock | shares					9,760,000
Sold warrants, shares of common stock strike price per share | $ / shares					$ 40.6175
Sold warrants, shares of common stock exercise date					Sep. 1, 2016
Sold warrants, shares of common stock expiring date					Dec. 31, 2016
Proceeds received from sale of sold warrants					$ 28,800,000
Adjustments to additional paid in capital due convertible note hedge and warrants					$ (9,400,000)
Convertible notes, warrant strike price | $ / shares						$ 40.6175
Percentage of premiums						75.00%
Selling price per share of common stock | $ / shares						$ 23.21
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Long | Call Option
Debt Instrument [Line Items]
Convertible notes, common stock option shares | shares					9,800,000
Payment for the purchased call option					$ 58,700,000
Deferred income tax related to convertible notes					$ 20,600,000					$ 3,800,000			$ 3,800,000			$ 5,900,000				$ 3,800,000
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Minimum
Debt Instrument [Line Items]
Percentage of closing price of the Company's common stock for at least 20 trading days in the 30 consecutive trading days					130.00%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Maximum
Debt Instrument [Line Items]
Percentage of closing price of the Company's common stock for at least 20 trading days in the 30 consecutive trading days					98.00%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Semi Annual Payment, First Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period													--06-01
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016 | Semi Annual Payment, Second Payment
Debt Instrument [Line Items]
Debt instrument, interest payment period													--12-01
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Details of One Point Five Zero

Details of One Point Five Zero Percent Convertible Notes Reflected on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Jun. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt, including current portion, Carrying Amount	$ 1,478,585		$ 1,394,077
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Equity component carrying amount	49,931		49,931
Unamortized discount	51,679		60,057
Long-term debt, including current portion, Carrying Amount	$ 348,321	[1]	$ 339,943
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.

Details of Two Point Five Zero

Details of Two Point Five Zero Percent Convertible Notes Reflected on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Jun. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Long-term debt, including current portion, Carrying Amount	$ 1,478,585		$ 1,394,077
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Equity component carrying amount	35,996		35,996
Unamortized discount	13,205		19,896
Long-term debt, including current portion, Carrying Amount	$ 286,795	[1]	$ 280,104
[1]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Company's Debt Maturities on Ca

Company's Debt Maturities on Calendar Year Basis (Detail) - USD ($) $ in Thousands		Jun. 30, 2015		Dec. 31, 2014
Debt Instrument [Line Items]
Total		$ 1,478,585		$ 1,394,077
2,015		30,562
2,016		347,918
2,017		61,123
2,018		509,444
2,019		61,123
Thereafter		468,415
Senior Secured Notes
Debt Instrument [Line Items]
Total		743,469		774,030
2,015		30,562
2,016		61,123
2,017		61,123
2,018		61,123
2,019		61,123
Thereafter		468,415
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Total		348,321	[1]	339,943
2,018	[1]	348,321
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Total		286,795	[2]	$ 280,104
2,016	[2]	286,795
Variable Funding Notes
Debt Instrument [Line Items]
Total		100,000
2,018		$ 100,000
[1]	Reflects the net debt carrying amount of the 1.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 1.50% Convertible Notes is $400.0 million.
[2]	Reflects the net debt carrying amount of the 2.50% Convertible Notes in the consolidated balance sheet as of June 30, 2015, in accordance with accounting for convertible notes. The principal amount owed to the holders of the 2.50% Convertible Notes is $300.0 million.

Company's Debt Maturities on 55

Company's Debt Maturities on Calendar Year Basis (Parenthetical) (Detail) - Convertible Notes - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014	Jun. 30, 2014	Mar. 18, 2013	May 23, 2011
1.50% Senior Subordinated Notes Due March 15, 2018
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%
Principal amount of long term debt	$ 400			$ 400
2.50% Senior Subordinated Notes Due June 2016
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%
Principal amount of long term debt	$ 300				$ 300

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($)	Mar. 18, 2013	Aug. 15, 2012	Aug. 13, 2009	Feb. 28, 2014	Jul. 31, 2013	Feb. 28, 2013	Oct. 31, 2011	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2015	May 23, 2011
Class of Stock [Line Items]
Value of common stock repurchased										$ 12,391,000		$ 193,434,000	$ 436,419,000	$ 125,341,000	$ 19,138,000	$ 786,723,000
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Class of Stock [Line Items]
Debt instrument, interest rate, stated percentage	1.50%							1.50%	1.50%	1.50%	1.50%	1.50%				1.50%
Value of common stock repurchased	$ 69,000,000
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Class of Stock [Line Items]
Debt instrument, interest rate, stated percentage								2.50%	2.50%	2.50%	2.50%	2.50%				2.50%	2.50%
Stock Options
Class of Stock [Line Items]
Compensation expense related to stock grants								$ 0	$ 0	$ 0	$ 0
Restricted Stock
Class of Stock [Line Items]
Compensation expense related to stock grants								3,300,000	5,700,000	5,900,000	8,200,000
Compensation cost not yet recognized								4,400,000		$ 4,400,000						$ 4,400,000
Compensation cost not yet recognized, period for recognition										3 years
Value of common stock repurchased								$ 1,400,000	$ 400,000	$ 11,436,000	$ 14,000,000
Restricted Stock | Maximum
Class of Stock [Line Items]
Share based compensation awards vesting period										5 years
Stock Incentive Plan 2009
Class of Stock [Line Items]
Number of common stock shares authorized under Equity Incentive Plan			3,000,000
Plan expiration date			Aug. 13, 2019
Amended and Restated Stock Incentive Plan 2009
Class of Stock [Line Items]
Number of common stock shares authorized under Equity Incentive Plan		7,000,000
Plan expiration date		Aug. 15, 2022
Number of additional common stock shares approved for issuance under amended and restated 2009 Equity Incentive Plan		4,000,000
Common stock reserved for issuance								2,231,195		2,231,195						2,231,195
Previous Plan
Class of Stock [Line Items]
Common stock reserved for issuance								0		0						0
February 2013 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value					$ 300,000,000
Period of common stock repurchase, years					3 years
2011 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value							$ 200,000,000
Period of common stock repurchase, years							3 years
July 2013 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value						$ 300,000,000
Period of common stock repurchase, years						3 years
Accounts payable and accrued expenses								$ 13,300,000		$ 13,300,000						$ 13,300,000
2014 Program
Class of Stock [Line Items]
Repurchase of common stock authorized value				$ 500,000,000
Period of common stock repurchase, years				3 years
Accounts payable and accrued expenses								$ 500,000,000		$ 500,000,000						$ 500,000,000

Stock Repurchase Program (Detai

Stock Repurchase Program (Detail) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended				54 Months Ended
	Jun. 30, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2015
Equity [Abstract]
Number of shares repurchased as part of stock repurchase programs	360,000	4,994,578	15,812,566	7,185,257	1,150,000	29,502,401
Cost of shares repurchased	$ 12,391	$ 193,434	$ 436,419	$ 125,341	$ 19,138	$ 786,723
Weighted Average Price	$ 34.42	$ 38.73	$ 27.60	$ 17.44	$ 16.64	$ 26.67

Summary of Stock Options Activi

Summary of Stock Options Activity and Related Information (Detail)	6 Months Ended
	Jun. 30, 2015$ / sharesshares
Options
Beginning balance | shares	141,077
Exercised | shares	(15,000)
Expired/Forfeited | shares	(16,077)
Ending balance | shares	110,000
Exercisable at June 30, 2015 | shares	110,000
Options
Beginning balance | $ / shares	$ 12.10
Exercised | $ / shares	16.33
Expired/Forfeited | $ / shares	3.11
Ending balance | $ / shares	12.84
Exercisable at June 30, 2015 | $ / shares	$ 12.84

Summary of Warrants and Related

Summary of Warrants and Related Information (Detail) - Warrant	6 Months Ended
	Jun. 30, 2015$ / sharesshares
Warrants
Beginning balance | shares	20,000
Ending balance | shares	20,000
Exercisable at June 30, 2015 | shares	20,000
Weighted-Average Exercise Price
Beginning balance | $ / shares	$ 6.65
Ending balance | $ / shares	6.65
Exercisable at June 30, 2015 | $ / shares	$ 6.65

Summary of Unvested Restricted

Summary of Unvested Restricted Stock (Detail) - Restricted Stock	6 Months Ended
	Jun. 30, 2015$ / sharesshares
Shares
Beginning balance | shares	2,699,732
Granted | shares	96,509
Vested | shares	(596,073)
Expired/Forfeited | shares	(49,290)
Ending balance | shares	2,150,878
Weighted Average Grant Date Fair Value
Beginning balance | $ / shares	$ 22.40
Granted | $ / shares	29.33
Vested | $ / shares	31.98
Forfeited/Canceled | $ / shares	38.90
Ending balance | $ / shares	$ 19.70

Earnings Per Share - Additional

Earnings Per Share - Additional Information (Detail) - shares	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014	Mar. 18, 2013	May 23, 2011
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	200,000	0
Convertible Notes | 1.50% Senior Subordinated Notes Due March 15, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Debt instrument, interest rate, stated percentage	1.50%	1.50%	1.50%	1.50%
Convertible Notes | 2.50% Senior Subordinated Notes Due June 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Debt instrument, interest rate, stated percentage	2.50%	2.50%	2.50%		2.50%
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive shares	0	0

Reconciliation of Weighted Aver

Reconciliation of Weighted Average Shares Used in Calculating Basic and Diluted Earnings Per Share (Detail) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Earnings Per Share [Abstract]
Basic	48,243	48,551	48,201	49,034
Effect of exercise of stock options	82	1,016	91	1,061
Effect of assumed vesting of restricted stock	1,270	1,339	1,286	1,361
Effect of convertible notes subject to conversion		5,743	1,174	5,240
Effect of convertible notes warrants subject to conversion		1,946		1,541
Diluted	49,595	58,595	50,752	58,237

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2014
Related Party Transaction [Line Items]
Consulting Fees			$ 3,100,000
Candie's Foundation | Maximum
Related Party Transaction [Line Items]
Amount owed by Candie's Foundation, a charitable foundation	$ 100,000		100,000		$ 100,000
Travel
Related Party Transaction [Line Items]
Travel expenses paid to related party	0	$ 33,000	0	$ 95,000
Complex Media Inc.
Related Party Transaction [Line Items]
Advertising expense	0	0
Accounts payable related parties	0		0
Complex Media Inc. | Maximum
Related Party Transaction [Line Items]
Accounts payable related parties					$ 100,000
Mark Friedman | Maximum
Related Party Transaction [Line Items]
Consulting Fees	$ 100,000	$ 100,000	$ 100,000	$ 100,000

Related Party Transactions - Su

Related Party Transactions - Summary of Royalty Revenue Recognized (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Related Party Transaction [Line Items]
Royalty revenue		$ 7,021	$ 5,258	$ 15,316	$ 10,547
Global Brands Group Asia Limited
Related Party Transaction [Line Items]
Royalty revenue	[1]	1,241	1,527	2,623	3,347
Buffalo Brand Joint Venture
Related Party Transaction [Line Items]
Royalty revenue		2,007	2,227	4,823	4,841
Rise Partners, LLC / Top On International Group Limited
Related Party Transaction [Line Items]
Royalty revenue		2,021	692	4,443	863
M.G.S. Sports Trading Limited
Related Party Transaction [Line Items]
Royalty revenue		154	141	276	269
Pac Brands USA, Inc.
Related Party Transaction [Line Items]
Royalty revenue		95	330	311	573
NGO, LLC
Related Party Transaction [Line Items]
Royalty revenue		202		404
Albion Equity Partners LLC / GL Damek
Related Party Transaction [Line Items]
Royalty revenue		656	241	1,327	454
Anthony L&S
Related Party Transaction [Line Items]
Royalty revenue		545		909
Roc Nation
Related Party Transaction [Line Items]
Royalty revenue		$ 100	$ 100	$ 200	$ 200
[1]	Global Brands Group Asia Limited also serves as agent to Peanuts Worldwide for the Greater China Territory for Peanuts brands. For the Current Quarter and Prior Year Quarter, Global Brands Group Asia Limited earned fees of approximately $0.8 million and $0.7 million, respectively, in its capacity as agent to Peanuts Worldwide. For the Current Six Months and Prior Year Six Months, Global Brands Group Asia Limited earned fees of approximately $1.6 million and $1.3 million, respectively, in its capacity as agent to Peanuts Worldwide.

Related Party Transactions - 65

Related Party Transactions - Summary of Royalty Revenue Recognized (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Related Party Transactions [Abstract]
Earned fees	$ 0.8	$ 0.7	$ 1.6	$ 1.3

Net Revenues by Type of License

Net Revenues by Type of License and Information by Geographic Region (Detail) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Licensing revenue		$ 97,398	$ 95,116	$ 193,212	$ 205,516
Total revenue		97,398	95,116	193,212	205,516
Operating income (loss)		51,824	61,860	107,800	126,371
Operating Segments | United States
Segment Reporting Information [Line Items]
Total revenue		64,212	63,129	129,655	142,518
Operating Segments | Japan
Segment Reporting Information [Line Items]
Total revenue		7,951	7,630	16,010	16,518
Operating Segments | Other
Segment Reporting Information [Line Items]
Total revenue	[1]	25,235	24,357	47,547	46,480
Operating Segments | Reportable Subsegments | Men's
Segment Reporting Information [Line Items]
Licensing revenue		26,183	27,277	49,981	51,896
Operating income (loss)		18,815	16,942	34,121	33,710
Operating Segments | Reportable Subsegments | Women's
Segment Reporting Information [Line Items]
Licensing revenue		37,751	37,706	76,131	76,756
Operating income (loss)		32,008	35,983	65,123	70,679
Operating Segments | Reportable Subsegments | Home
Segment Reporting Information [Line Items]
Licensing revenue		9,593	11,031	20,065	21,919
Operating income (loss)		8,028	9,375	16,696	19,165
Operating Segments | Reportable Subsegments | Entertainment
Segment Reporting Information [Line Items]
Licensing revenue		23,871	19,102	47,035	54,945
Operating income (loss)		7,512	3,502	15,555	15,696
Operating Segments | Reportable Subsegments | Direct-to-retail license
Segment Reporting Information [Line Items]
Licensing revenue		44,472	46,745	87,543	90,085
Operating Segments | Reportable Subsegments | Wholesale licenses
Segment Reporting Information [Line Items]
Licensing revenue		41,086	40,603	82,912	83,515
Operating Segments | Reportable Subsegments | Other licenses
Segment Reporting Information [Line Items]
Licensing revenue		11,840	7,768	22,757	31,916
Corporate
Segment Reporting Information [Line Items]
Operating income (loss)		$ (14,539)	$ (3,942)	$ (23,695)	$ (12,879)
[1]	No single country represented 10% of the Company’s revenues in the periods presented

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, interest expense			$ 0	$ 0
Effective income tax rate	37.80%	34.50%	30.60%	30.00%

Other Assets - Current (Detail)

Other Assets - Current (Detail) - USD ($) $ in Thousands		Jun. 30, 2015		Dec. 31, 2014
Prepaid Expenses And Other Current Assets [Line Items]
Notes receivables on sale of trademarks	[1]	$ 3,337		$ 2,981
Note receivable in connection with Strawberry Shortcake acquisition	[2]	5,767
Due from related parties		3,333		3,450
Prepaid advertising		2,947		4,763
Prepaid expenses		1,427		853
Deferred charges		2,561		1,271
Prepaid taxes		6,444		26,468
Prepaid insurance		370		439
Other current assets		11,919		1,778
Total		41,502	[3]	44,088
American Greetings Corporation
Prepaid Expenses And Other Current Assets [Line Items]
Due from related parties		$ 3,397
Beagle Scout LLC
Prepaid Expenses And Other Current Assets [Line Items]
Short-term receivable- Beagle note receivable (see Note 3)				$ 2,085
[1]	Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details.
[2]	The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction.
[3]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Other Assets - Long-Term (Detai

Other Assets - Long-Term (Detail) - USD ($) $ in Thousands		Jun. 30, 2015	Dec. 31, 2014
Other noncurrent assets consisted of the following:
Notes receivable on sale of trademarks	[1]	$ 3,897	$ 8,531
Note receivable in connection with Strawberry Shortcake acquisition	[2]	2,603
Prepaid Interest		8,876	9,265
Deposits		621	633
Other noncurrent assets		5,544	18,792
Total		34,455	51,865
ABC
Other noncurrent assets consisted of the following:
Due from ABC		$ 12,914	$ 14,644
[1]	Certain amounts due from our joint venture partners are presented net of redeemable non-controlling interest and non-controlling interest in the condensed consolidated balance sheet. Refer to Note 3 for further details.
[2]	The Note receivable in connection with Strawberry Shortcake acquisition represents amounts due from AG in respect of non-compete payments pursuant to a License Agreement entered into with AG simultaneously with the closing of the transaction.

Other Liabilities - Current - A

Other Liabilities - Current - Additional Information (Detail) - USD ($) $ in Millions	Jun. 30, 2015	Dec. 31, 2014
MG Icon
Other Current Liabilities [Line Items]
Business acquisition remaining amount owed to Purim included in other current liabilities	$ 2	$ 4
Other current liabilities | Related Parties
Other Current Liabilities [Line Items]
Due to related parties	$ 1.5	$ 2.4

Foreign Currency Translation -

Foreign Currency Translation - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Foreign Currency [Abstract]
Foreign currency translation loss (gain)	$ 1,913	$ 221	$ (8,769)	$ 367
Foreign currency translation gain (loss)	$ 7,116	$ (2,045)	$ (30,610)	$ (3,443)

Subsequent Event - Additional I

Subsequent Event - Additional Information (Detail) - Subsequent Event $ in Millions	Aug. 05, 2015USD ($)
Mr. Cole's Agreement
Subsequent Event [Line Items]
One time pre-tax resignation charge to be recognized	$ 5
Mr. Cuneo's Agreement
Subsequent Event [Line Items]
One time pre-tax appointment charge to be recognized	$ 1.2

Restatement - Additional Inform

Restatement - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2011	Mar. 31, 2015
Error Corrections And Prior Period Adjustments Restatement [Line Items]
Decrease in revenue due to adjustments		$ 14	$ 12	$ 6
Decrease in remeasurement gains due to adjustments				$ 4
Liability for royalty credit earned					$ 5.3
Scenario, Forecast
Error Corrections And Prior Period Adjustments Restatement [Line Items]
Decrease in revenue due to adjustments	$ 10

Restatement - Adjustments to Pr

Restatement - Adjustments to Previously Reported Unaudited Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands		Jun. 30, 2015		Dec. 31, 2014	Jun. 30, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents		$ 117,943		$ 128,039	$ 131,863	$ 278,789
Restricted cash		64,923		59,560
Accounts receivable, net		121,491		112,347
Deferred income tax assets		21,436		10,328
Other assets - current		41,502	[1]	44,088
Total Current Assets		367,295		354,362
Property and equipment:
Furniture, fixtures and equipment		23,435		22,704
Less: Accumulated depreciation		(15,839)		(14,946)
Property, Plant and Equipment, Net, Total		7,596		7,758
Other Assets:
Other assets		34,455		51,865
Net Carrying Amount		2,103,164	[1]	1,996,334
Deferred financing costs, net		17,383		19,842
Investments and joint ventures		148,453	[1]	110,105
Goodwill		291,713	[1]	232,776
Other Assets, Total		2,595,168		2,410,922
Total Assets		2,970,059		2,773,042
Current liabilities:
Accounts payable and accrued expenses		44,785		38,655
Deferred revenue		30,132		25,868
Current portion of long-term debt		347,918		61,123
Other liabilities - current		3,500		6,403
Total current liabilities		426,335		132,049
Deferred income tax liability		339,120		299,982
Long-term debt, less current maturities		1,130,667		1,332,954
Other liabilities		15,835		16,924
Total Liabilities		1,911,957		1,781,909
Redeemable Non-Controlling Interest		$ 47,154		$ 39,696
Commitments and contingencies
Stockholders' Equity:
Common stock, $.001 par value shares authorized 150,000; shares issued 80,339 and 79,263, respectively		$ 80		$ 79
Additional paid-in capital		962,812		940,922
Retained earnings		790,418		713,819
Accumulated other comprehensive loss		(54,497)		(24,186)
Less: Treasury stock - 32,021 and 31,310 shares at cost, respectively		(836,501)		(812,429)
Total Iconix Brand Group, Inc. Stockholders' Equity		862,312		818,205
Non-controlling interest		148,636		133,232
Total Stockholders' Equity		1,010,948		951,437
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders' Equity		2,970,059		$ 2,773,042
As Previously Reported
Current Assets:
Cash and cash equivalents		117,874
Restricted cash		64,923
Accounts receivable, net		126,257
Deferred income tax assets		21,436
Other assets - current	[1]	49,780
Total Current Assets		380,270
Property and equipment:
Furniture, fixtures and equipment		23,435
Less: Accumulated depreciation		(15,839)
Property, Plant and Equipment, Net, Total		7,596
Other Assets:
Other assets		52,341
Net Carrying Amount	[1]	2,183,447
Deferred financing costs, net		17,383
Investments and joint ventures	[1]	182,760
Goodwill	[1]	238,187
Other Assets, Total		2,674,118
Total Assets		3,061,984
Current liabilities:
Accounts payable and accrued expenses		45,173
Deferred revenue		29,439
Current portion of long-term debt		347,918
Other liabilities - current		15,447
Total current liabilities		437,977
Deferred income tax liability		359,721
Long-term debt, less current maturities		1,130,667
Other liabilities		10,570
Total Liabilities		1,938,935
Redeemable Non-Controlling Interest		$ 14,582
Commitments and contingencies
Stockholders' Equity:
Common stock, $.001 par value shares authorized 150,000; shares issued 80,339 and 79,263, respectively		$ 80
Additional paid-in capital		970,245
Retained earnings		883,997
Accumulated other comprehensive loss		(55,003)
Less: Treasury stock - 32,021 and 31,310 shares at cost, respectively		(836,501)
Total Iconix Brand Group, Inc. Stockholders' Equity		962,818
Non-controlling interest		145,649
Total Stockholders' Equity		1,108,467
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders' Equity		3,061,984
Adjustments
Current Assets:
Cash and cash equivalents		69
Accounts receivable, net		(4,766)
Other assets - current	[1]	(8,278)
Total Current Assets		(12,975)
Other Assets:
Other assets		(17,886)
Net Carrying Amount	[1]	(80,283)
Investments and joint ventures	[1]	(34,307)
Goodwill	[1]	53,526
Other Assets, Total		(78,950)
Total Assets		(91,925)
Current liabilities:
Accounts payable and accrued expenses		(388)
Deferred revenue		693
Other liabilities - current		(11,947)
Total current liabilities		(11,642)
Deferred income tax liability		(20,601)
Other liabilities		5,265
Total Liabilities		(26,978)
Redeemable Non-Controlling Interest		$ 32,572
Commitments and contingencies
Stockholders' Equity:
Additional paid-in capital		$ (7,433)
Retained earnings		(93,579)
Accumulated other comprehensive loss		506
Total Iconix Brand Group, Inc. Stockholders' Equity		(100,506)
Non-controlling interest		2,987
Total Stockholders' Equity		(97,519)
Total Liabilities, Redeemable Non-Controlling Interest and Stockholders' Equity		$ (91,925)
[1]	Included in the adjustment amounts for goodwill, trademarks and other intangibles, net, investments and joint ventures, and other assets – current are adjustments of $52.5 million, $(52.1) million, $(3.8) million and $3.4 million, respectively, which were not part of the restatement but are to reflect the final purchase price allocation (which was completed in the fourth quarter of 2015) for the buy-out of the remaining 50% interest in Iconix China as well as the acquisitions of Strawberry Shortcake and PONY. Refer to Note 2 and 3 for further details.

Restatement - Adjustments to 75

Restatement - Adjustments to Previously Reported Unaudited Condensed Consolidated Balance Sheets (Parenthetical) (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2015USD ($)
Final purchase price allocation included in the adjustment amounts of goodwill	$ 52.5
Final purchase price allocation included in the adjustment amounts of trademarks and other intangibles, net	(52.1)
Final purchase price allocation included in the adjustment amounts of investments and joint ventures	(3.8)
Final purchase price allocation included in the adjustment amounts of other assets current	$ 3.4
Iconix China
Remaining interest buy-out	50.00%

Summary of Restatement Adjustme

Summary of Restatement Adjustments on Consolidated Statements of Income and Comprehensive Income (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014
Licensing revenue		$ 97,398	$ 95,116	$ 193,212	$ 205,516
Total revenue		97,398	95,116	193,212	205,516
Selling, general and administrative expenses		47,037	43,916	88,062	91,587
Equity on earnings on joint ventures	[1]	(1,463)	(4,261)	(2,650)	(6,043)
Operating income		51,824	61,860	107,800	126,371
Other expenses (income) - net	[1]	21,335	20,698	(19,007)	12,180
Income before taxes		30,489	41,162	126,807	114,191
Provision for income taxes		11,536	14,213	38,807	34,210
Net income		18,953	26,949	88,000	79,981
Less: Net income attributable to non-controlling interest		5,215	3,522	8,902	6,639
Net income attributable to Iconix Brand Group, Inc.		$ 13,738	$ 23,427	$ 79,098	$ 73,342
Earnings per share:
Basic		$ 0.28	$ 0.48	$ 1.64	$ 1.50
Diluted		$ 0.28	$ 0.40	$ 1.56	$ 1.26
Comprehensive income		$ 26,368	$ 24,904	$ 57,689	$ 76,538
Comprehensive income attributable to Iconix Brand Group, Inc.		21,153	21,382	48,787	69,899
Gains on sale of trademarks	[2]		(6,399)		(6,399)
As Previously Reported
Licensing revenue		96,221	96,071	190,018	207,723
Total revenue		96,221	112,109	190,018	227,732
Selling, general and administrative expenses		46,656	43,855	87,864	91,619
Operating income		49,565	68,254	102,154	136,113
Other expenses (income) - net	[1]	17,983	15,090	(22,545)	(5,370)
Income before taxes		31,582	53,164	124,699	141,483
Provision for income taxes		12,193	18,539	38,558	44,066
Net income		19,389	34,625	86,141	97,417
Less: Net income attributable to non-controlling interest		4,603	3,463	7,670	6,537
Net income attributable to Iconix Brand Group, Inc.		$ 14,786	$ 31,162	$ 78,471	$ 90,880
Earnings per share:
Basic		$ 0.31	$ 0.64	$ 1.63	$ 1.85
Diluted		$ 0.30	$ 0.53	$ 1.55	$ 1.56
Comprehensive income		$ 26,811	$ 32,293	$ 55,324	$ 94,797
Comprehensive income attributable to Iconix Brand Group, Inc.		22,208	28,830	47,654	88,260
Other revenue	[2]		16,038		20,009
Adjustments
Licensing revenue		1,177	(955)	3,194	(2,207)
Total revenue		1,177	(16,993)	3,194	(22,216)
Selling, general and administrative expenses		381	61	198	(32)
Equity on earnings on joint ventures	[1]	(1,463)	(4,261)	(2,650)	(6,043)
Operating income		2,259	(6,394)	5,646	(9,742)
Other expenses (income) - net	[1]	3,352	5,608	3,538	17,550
Income before taxes		(1,093)	(12,002)	2,108	(27,292)
Provision for income taxes		(657)	(4,326)	249	(9,856)
Net income		(436)	(7,676)	1,859	(17,436)
Less: Net income attributable to non-controlling interest		612	59	1,232	102
Net income attributable to Iconix Brand Group, Inc.		$ (1,048)	$ (7,735)	$ 627	$ (17,538)
Earnings per share:
Basic		$ (0.02)	$ (0.16)	$ 0.01	$ (0.36)
Diluted		$ (0.02)	$ (0.13)	$ 0.01	$ (0.30)
Comprehensive income		$ (443)	$ (7,389)	$ 2,365	$ (18,259)
Comprehensive income attributable to Iconix Brand Group, Inc.		$ (1,055)	(7,448)	$ 1,133	(18,361)
Other revenue	[2]		(16,038)		(20,009)
Gains on sale of trademarks	[2]		$ (6,399)		$ (6,399)
[1]	Equity earnings on joint ventures was previously reported within other expenses (income) – net and has been reclassified and is being presented as a component of operating income.
[2]	Gains on sale of trademarks was previously reported as other revenue. Many of the gains recorded upon formation of certain joint ventures were reversed as a result of consolidation. The gains that were not impacted by consolidation, and therefore not reversed, have been reclassified and are being presented as a separate line item above operating income.